75 Dao Th] Thu Giang & TrSn Tu Uyen. Tap chi Phat triln Kinh tl, 27(2), 76-89
Ap dung phircyng phap ke toan chi phi du-a tren hoat dong cho cac cong ty niem yet
tai thi trucrng chirng khoan Viet Nam
DAO THI THU GL\NG
Truang Dai hgc Ngoai thuong Ha Ngi - giangdtt(@ftu.edu.vn T R A N T U UYEN
Truang Dai hpc Ngoai thuang Ha Ngi - uyentt(@ftu.edu.vn
Ngdy nhdn:
02/03/2015 Ngdy nhgn lgi:
19/02/2016 Ngdy duyet ddng:
22/02/2016 Ma sd:
0315-M41-V01
Tie khda:
Kg toan chi phi dya trgn boat dpng, ke toan truygn thong, kg toan quan tri, trung tam chi phi.
Keywords:
ABC, traditional standard costing (TSC), management accounting, cost center.
Tom tat
Phu'O'ng phap kg toan chi phi dya trgn hoat dgng dugc Johnson va Kaplan (1987) dg cap den frong cuon Relevance lost: The rise and fall of management accounting nhu mgt phucmg phap tign bg vugt bac trong viec tinh toan chi phi. Tii khi ra dai dgn nay, phuang phap nay da dugc rat nbieu nuac tren the gidi ap dung, dac biet la cac nudc phat trien nhu My, Uc, v.v. va no da fra thanh cong cu hihi ich trong viec quan tri chi pbi va tinb gia thanh ciia cac doanh nghiep. Tuy nhien, tai VN, pbuong phap nay lai khong phai la phuang phap ke toan chi phi pho bien. Vi the, muc tieu cua nghien cuu nay se di sau vao phan tich cac nhan to anh huong tai viec van dung phuang phap ke toan chi phi dua tren boat dgng trong cac doanh nghiep thong qua khao sat dieu tra cac cong ty nigra yet tren Sa Giao djch Chiing khoan VN; tir do dua ra cac giai phap nham khuyen nghi cac doanh nghigp tang ti le ap dung phugng phap nay hon niia.
Abstract
Activity-based costing (ABC) was initiated by Johnson and Kaplan (1987) as an advanced technique in cost estimating processes. The method, since its introduction, has been widely applied and perceived as an effective tool to manange and estimate firm costs, but it is not commonly adopted in Vietnam. This paper, aiming to analyze the factors influencing the ABC practices among listed enterprises in Vietnam's stock market, draws a few suggestions for motivating Vietnamese firms to further employ the approach.
Dao Thj Thu Giang & Trin Tu Uyen. Tap chi Phat triln Kinh tl, 27(2). 76-89 77
1. Giffi thieu chung
Sau giai doan khiing hoing kinh tg keo dai, ngn kinh te thg gidi va VN da cd nhiing diu hieu hdi phuc ro ret kg tir nim 2015. Tuy nhign, mudn phuc hdi nen kinh tg nhanh va toan dien ddi hdi cie doanh nghiep can phai nang cao hieu qua boat dgng eua minh. Trong dd, quin tri chi phf hieu qua dugc xem la cdng cu hiiu hieu giiip nang cao nang lyc canh tranh cho cac doanh nghiep. Phuang phip kg toin ehi phi dua trgn hoat ddng (ABC-Activity Based Costing) trong quin trj chi phi da dugc ip dung thinh cdng d nhigu qudc gia trgn thg gidi nhimg vin cdn khi mdi me vdi cic doanh nghiep VN.
He thdng kg toan ehi phi dya trgn boat ddng ra ddi dugc xem nhu mdt trong nhung he thdng kg toin chi phi tdt nhat, dugc gidi thieu diu tign bdi cic nha nghidn cim ciia Dai hgc Harvard (Johnson vi Kaplan, 1987). ABC hd trg cic quyet djnh chien lugc nhu djnh gia sin phim vi gidi han chinh xie ban chi phi ciu thinh ciia cic ddi tugng tinb phi. Hon niia, phuang phap nay cdn giiip dua ra cac thdng tin phii hgp trong viec quin trj doanh nghiep thdng qua cung cip cic thdng tin lign quan vi chi ra cic hudng di nhim ning cao bieu qui trong hoat dgng ciia doanh nghiep.
Tuy nhign, thyc te cho thiy khdng phii mgi qudc gia va doanh nghiep nao ciing dg dang ip dyng phuang phip niy, mac dii If thuygt cbi ra diy li mdt phuang phip cd rit nhieu uu viet. Tai VN, ABC cQng khdng pbii la phuang phip ke toin cbi pbi phd bien.
Bai vigt se di siu phin tieh eic nhan td inh hudng tdi viec ip dyng phuong phip ABC trong cic doanh nghiep VN.
2. Cff Sff li thuyet va phuffng phap nghien cuu 2.1. Ca s& li thuyit
2.1.1. So sinb phuang phip ke toin ABC vi phuang phip truyen thdng
Trudc diy, khi tfnh gii thinh sin pham, cic doanh nghigp thudng ip dyng phuang phip ke toan chi phi truygn thdng (Traditional Costing System-TCS). Theo phuong phip nay, gii thanh sin phim bao gdm chi phi nguyen vit lieu tryc tigp, chi phf nhin edng trye tigp, va chi phi sin xuat chung. (3 giai doan niy, do khoa hgc cdng nghe chua phit trign, chi phi nhan cdng true tiep ludn chigm phin Idn trong tdng chi phf sin xuit. Do dd, khi phin bd ehi phf sin xuat chung, cbi phi nhan cdng trd thinh tigu thiic phan bd chi'nh, dieu niy phil hgp vdi trinh do sin xuit liic biy gid. Tuy nhign, ngiy nay ciing vdi sy tiln bd vugt bac cua khoa hgc edng nghe, trong gii thinh sin phim, chi phi nhin cdng giam din.
78 Dao Thi Thu Giang & Triin Til Uyen. Tap chi Phdt triln Kinh tl, 27(2), 76-89
thay vao dd la gii tri ciia miy mdc thilt bi, viec phin bd chi phf san xuat chung theo chi pbi nhan cdng tryc tilp lam sai lech gii thanh san pham, dan den cic quyet djnh khong chi'nh xie ciia nha quin trj. Vi vay, kl toin theo phuang phip truyen thdng din den hai nhugc diem sau;
Thie nhdt: Gia thanh sin phim chi bao gdm chi phf nguygn vat lieu true tiep, chi phf nhin cdng true tilp, va chi pbi sin xuit chung. Trong do, chi phi san xuat chung thudng dugc pbin bo cho timg sin phim dya tren mgt tieu thiic phan bd cd dinh (Vf du: Phan bl theo ti le chi phf nhin cdng tryc tilp). Nhu da phin tich d trgn, each phan bd nay phu hgp trong qui khii vi chi phi sin xuit chung chilm ti trgng nhd trong tdng chi phf nen viec phin bd cbi phi sin xuit chung khdng quan trgng; hon niia, vi nhan cdng trye tilp la ylu to quylt djnh din viec tao ra sin phim va la chi phi chi'nh nen viec sii dung tieu thiic nay rat hgp li. Hien nay, do tiln bd ciia kboa hgc kT thuat ciing vdi sy thay doi die diem quy trinh sin xuit ciing nhu su thay ddi trong kit ciu cbi phi sin phim nen can thiet phai co sy digu chinh phuong phip phin bd chi phf cho pbii hgp.
Thie hai, phuong phip truyin thong khdng tfnh chi phi thdi ki nhu chi phf ban hang, cbi phi quan li hay cdn ggi la chi phi ngoai sin pham vao gii thanh.
Vi thg, phuong phip ABC xuit bien giiip khic phuc hai nhugc digm ciia phuang phap kg toin chi phi truygn thdng. Phuang phip nay dugc Johnson va Kaplan de cap den trong cudn Relevance lost: The rise and fall of management accounting (1987) nhu mdt phuang phip cii thien viec tinh toin chi phi. Tii' dd, cd khi nhigu khai niem ve phuong phap ABC, va cic khii niem nay khac nhau d tung hgc gia nghign eiiu. Theo Krumwiede va Roth (1997), phuong phip ABC la mdt he thdng kg toin quin tri tap tmng do ludng chi phf, cac boat ddng, san phim, khich hing vi cac ddi tugng chi phf. Phuang phip niy phan bd chi phi cbo cic ddi tugng dya trgn sd lugng boat ddng sir dyng bdi doi tugng chi phf dd. Den nam 1998, Kaplan dua ra djnh nghTa khic vl phuong phip kl toin ABC: ABC dugc thilt kg nham cung cap cich thiic phan bd chfnh xac chi phi giin tilp va nguon lyc cho cic hoat ddng, qui trinh kinh doanh, cic sin phim va djch vu. Muc tieu cua phuang phap ABC khdng pbii li phin bd chi phf chung cho cic sin pham ma la do ludng va tfnh gia tit ca cic ngudn lyc sir dyng cho cic boat ddng giiip ho trg cho viec sin xuit va phan phoi san pham, djch vu din vdi khich bang.
Theo Homgren (2000), ABC la sy cii tiln cua phuong phip tfnh gii truyen thong bing viec tap trung vao cac boat ddng cy the nhu la cic doi tugng chi phi ca bin. He thong tfnh gia dya trgn ca sd boat ddng la tip hgp chi phi cho tirng hoat ddng vi phan bd chi phf cho
Dao Thi Thu Giang & Tran Tii Uyen. Tap chi Phat triln Kinh tl, 27(2), 76-89 79
timg sin pham hoac dich vu dua tren boat ddng dugc tieu dimg bdi san pham hay dich 'VU do.
Maher (2001) cho rang phucmg phap ABC la cdng cu quan trj dya tren hoat ddng; trudc hgt, chi phi dugc phan bd cho eic boat dgng, sau do se phan bd cbo timg sin pham, dich vy dya tren cae hoat dgng ma sin phim hay dich vu da tigu dimg.
Cd the thiy ABC dugc rat nhieu hgc gia dinh nghTa theo nbieu cich khic nhau, theo tic gii cd the dinh nghTa phuang phap ABC la phuang phip do ludng chi phf va hieu qui cua cic boat ddng, sin pham va djch 'vu tren ca sd cac ngudn luc duge su dyng bdi nhieu boat ddng khae nhau nhim tao ra sin phim hoic djch vu dd.
Ngay nay, nhieu doanh nghiep da ning tam ip dung ABC thanh mdt he thdng quan trj vdi ten ggi la he thdng quin If theo boat ddng (Activity Based Management - ABM) vdi cdt loi ciia nd li ABC. Viec trien khai ap dyng ABC trong ABM cbo phep cic nha quan If xac djnh va loai trir dugc cic boat ddng khdng mang Iai gii tri gia ting ddng thdi ting cudng cic boat ddng dem lai nhigu gia trj gia tang cho sin pham va khich hing. ABC dang trd thanh mdt cdng cy quan If toan dien va hieu qui bon chii khdng dan thuin li mgt phuong thiic kg toin chi phi (Dao Thj Tbu Giang, 2014).
Mdt sd dac diem ndi bit ciia phuang phip ABC nhu sau
- ABC phan bd c i chi phi sin xuit va ngoai sin xuit vao sin phim. Khdng nhu phuang phip truyen thdng, phucmg phip ABC xie dinh vi phin bd c i nhihig chi phf ngoai san xuat nhu: Chi phi hoa hdng, chi phf van chuyen bay chi phi bio duang eho eic sin phim cy the, V.V..
- ABC sir dung nhieu ddi tugng phin bd cbi phi, phu thudc vao sd lugng boat ddng trong quy trinh sin xuat. Va do do, ABC sir dung nhigu tigu thiic phan bd hon;
- ABC ed thg khdng phan bd toin bd chi phi sin xuit cbo sin phim, ngu nhu cic chi phi nay khdng lign quan den viec tao ra sin phim; va
- ABC tfnh toin ti le phan bd cbi pbi sin xuat chung xie djnh trudc dya tren ning luc boat ddng da dugc sir dyng hon la du toin boat dgng. -
2.1.2. Cac cdng ty niem ygt
Thj trudng chimg khoan VN bit diu di vio boat ddng tir thing 7/2000. BQii mdi dugc thanh lip, TTCK VN vdi duy nhat mdt trung tam giao dich Ii Trung tam Giao dich Chiing khoin TP.HCM dugc van hinh theo quy luat cung ciu tbdng qua he thong giao djch tap trung. Dgn thing 3/2005, thj trudng chiing khoin cd them Trung tim Giao djch Chiing
Dao Thi Thu Giang & TrSn Tu Uyen, Tap chi Phat triln Kinh tl, 27(2), 76-89
khoan Ha Ndi, dugc boat ddng theo ca chl thoi tbuan. Din thdi diem dieu tra da cd 694 cdng ty dang nigm yit trgn ci hai sin HOSE vi HNX.
Cic cdng ty nigm yit trgn thj trudng chiing khoin VN da phan la cac cdng ty cd he thing sd sich kl toin ro ring, bang cao bach cin nop theo diing ygu ciu ciia Sd Giao dich Chiing khoan. Do dd, nghien ciiu viec ip dyng phuang phip ABC nham ning cao hieu qui quan trj chi phi tai cic cdng ty nigm yit la nghign ciiu cin thigt va cd y nghTa thyc te doi vdi cic cdng ty nigm yit ndi chung va cic cdng ty VN ndi rigng.
2.2. Cdc gid thuyit vd phuo-ng phdp nghiin cieu
Nghign Cliu siu ve cic nhin to anb budng tdi viec ip dung phuong phip ABC tai VN la tucmg doi mdi. Mac dii trgn thi gidi da cd kbi nhigu nghign ciiu vg cie nhin td inh hudng tdi viec ip dyng phuang phip kg toin ABC nhu ITnh vuc hoat ddng, quy md doanh nghiep, ciu tnic cbi pbi, trinh do hieu bigt vg cdng nghe tbdng tin, v.v..
Innes vi Mitchell (1995) nghign cuu vg mdi lign he giira ITnh vuc boat ddng ciia cdng ty vdi viec ip dung phuang phip ABC tai Anb. Kgt qui digu tra cho thiy trong cac cong ty ap dyng ABC cd 36 cdng ty (chigm 48,6%) la cic cdng ty sin xuat, 20 cdng ty (27%) la cic cdng ty tii chinb va 23,4% la cic cdng ty djch vu. Clarke va cdng sy (1999) da dieu tra cic cdng ty tai Ireland, kgt qui digu tra cbo thiy da sd cic cdng ty ap dyng ABC la cac cdng ty ve dugc pham, va y tg. Ciing theo kgt qui digu tra cua Clarke, 18%) trong sd cac cdng ty cd doanh thu 50 trieu USD/nam ip dung ABC, trong khi con so nay chi la 4% doi vdi cic cdng cd doanh tbu nbd hon 10 trieu USD. Tuy nhign, trong mdt nghien ciiu khac (Cinquini & cdng sy, 1999; vi Baird & cdng su, 2004) lai cho thiy khdng moi lign he gitta giira quy md doanh nghiep vi viec ip dung phuong phip ABC.
Vin Nguygn vi Brooks (1997) xem xet ti le chi phi chung trong tong chi phi giiia cic cdng ty ip dung phuang phip ABC vi cic cdng ty khdng ip dung phuang phip ABC.
Nghign ciru da xiy dung gia thuygt cic cdng ty cd ti le chi phf chung trong tdng chi phf cao ban cd xu hudng ap dung phuong phip ABC nhilu ban. Theo dd, gii djnb ring cac cdng ty cd ti le chi pbf chung trong tdng chi phi ciia cic cdng ty thudc nhdm 1 (la nhdm da ap dung hoac cd y djnh ip dung ABC) se cao ban ti le nay trong cic cdng ty thugc nhdm 2 (li nhiing cdng ty khdng cd y djnh ip dung phuang phip ABC). Ap dyng t-test cho kgt qui: Khdng cd sy khic biet dang kl giiia hai nhdm niy (t-value= -0,48).
Can Cli vio cic nghign ciiu thyc nghiem trudc do, tic gia xay dyng md hinh nghien Cliu mdi quan he giira viec ip dung pbuong phip kl toan ABC vdi eic nhin to ITnh vyc
Dao Thi Thu Giang & Trk Til Uyen. Tap chi Phat Iriln Kinh te, 27(2), 76-89 81
boat ddng, quy md doanh nghiep do bang doanh thu, sy da dang cua sin phim, cau tnic chi phf tai cac cdng ty nigm yet trgn thj trudng chiing khoan VN nhu sau:
Hinh 1. Md hinh nghign cim
Ln[Prob(Y=l)/(I-Prob(Y=I)J =j3o+ Pi^LINHVUC + /32'DOANHTHU+fis'DADANG
+P4'CHIPHI+ e (1) Trong dd:
Y: Bien phy thudc, nhin gii trj 1 (thg hien khi nang doanh nghiep ip dyng ABC) vi 0 (thg bien khi ning doanh nghiep khdng ip dung ABC);
LINHVUC: Li ITnh vyc boat ddng cua doanh nghiep. LINHVUC nhin gia tri 1 nlu Ii doanh nghiep sin xuat, nhin gii trj 0 neu la doanh nghiep thudc ITnh vyc khic;
DOANHTHU: Li doanh thu hang nam ciia doanh nghiep. Doanh tbu hing nim duge chia lam 5 miic, va dugc ma bda nhu sau: Doanh thu dudi 50 trieu USD nhin gii trj la 1;
50-100 trieu USD nhin gii trj 2; tir 100 - 500 trieu USD nhan gii trj 3; tir 500 -1.000 trieu USD nhin gia trj 4; trgn 1.000 trieu USD nhin gii trj 5;
DADANG: Sy da dang cua sin pham, dugc phan chia lim 6 mire. Nhan gii trj bing 1 ngu cbi cd mdt sin phim, nhin gia trj bing 2 ngu cd tir 2-10 sin pham. Nhin gii trj bing 3 ngu sin xuit tir 11-50 sin phim, bang 4 ngu sd lugng sin phim tir 51-100 sin phim, bing 5 neu tir 101-1.000 sin pham, nhin gii trj bing 6 ngu trgn 1.000 sin phim;
82 Dao Thi Thu Giang & Trjn Tu Uyen. Tap chi Phit triln Kinh tl. 27(2), 76-89
CHIPHL c i u triic chi phi ciia doanh nghiep, thi hien bing ti le phan tram chi phf san xuit chung trgn tdng cbi phi cua doanh nghiep. Ddi vdi doanh nghiep sin xuit li ehi phf sin xuit chung trgn gii von hang bin. Ddi vdi doanh nghiep thuong mai la tdng chi phi bin hang va cbi phf quan If trgn tdng chi phf bao gom ci gia vdn hang bin, dugc chia lam 3 miic: 5-25% tu'ong iing gii trj ma hda I, tii' 25-45% nhin gii trj 2, tu 45-65% nhin gia trj 3 (cin cii tren kit qui kbio sit chi pbi nay dao ddng tir 5-65%)); v i
e: Sai sd ngiu nhign.
Qua cic nghign cuu vg viec ip dung phuang phap ABC trgn thg giai vi nhiing If do cbo viec ip dyng/khdng ip dyng phuang phap nay tai cic doanh nghiep ma cic nghicii cuu do da dua ra, trong nghign cuu nay bing khio sit bao gdm 20 ciu, lign quan den nhiing ygu td da dg cap (LTnh "vyc boat dgng, quy md doanh nghiep do bang tdng doanh thu, sy da dang cua sin phim, ciu tnic chi phi) dg khio sit thuc te tai VN. Cic ciu hoi dugc thiet kg nham giii quygt cac gia thuygt lign quan den cic ygu td inh hudng dgn viec ap dung ABC nhu sau:
Hi: Cd mdi tuo-ng quan giiea linh vuc sdn xudt vd khd nang dp dung ABC;
H2: Cd mdi tuong quan giUa quy md doanh thu vd khd ndng dp dung ABC;
H3: Cd mdi tuang quan giiea su da dgng vi sdn phdm vd khd ndng dp dung ABC; vd H4: Cd mdi luang quan giiea tl li chi phi chung vd khd ndng dp dung ABC.
2.3. Thu thap so lieu
Tic gii dimg bing ciu hdi khio sit de thu thap sd lieu. Bang cau bdi bao gdm 20 cau, chia lam 2 phan chinb. Muc tigu cua phin tbu nhit li tim hilu cic die trung ciia doanh nghiep. Do viy, cac ciu hdi tii' so 1 din so 10 nhim tim kilm nhiing thdng tin chung ve doanh nghiep nhu ITnh vyc boat ddng, quy md doanh nghiep, ciu true chi phi, v.v.. Nhimg ciu bdi niy lign quan den cic ylu td tic dgng din khuynh hudng ip dung ABC da de cap d trgn. Phin bai dugc thilt kl vdi muc tieu tim hieu thyc trang ap dyng ABC tai cac doanh nghigp. Trong phin niy, cic cau bdi dugc thilt kl dl tim hilu nhiing uu nhugc dilm doi vdi nhung cdng ty da ap dung pbuong phap kl toan ABC va tim hilu siu han nguygn nhan chua ip dung ddi vdi nhiing doanh nghiep chua ap dung phuong phip nay.
Bang ciu bdi dugc giii di tii' ngay 01/06 /2014 vi kit thiic ngiy 30/09/2014. Do ban chg vg thdi gian ngn tic gii da chgn phuong phap dilu tra qua thu dien tii, bing cau hdi dugc giri tdi cho toan bd trong sd 694 cdng ty dang niem yit tren sin chiing khoin VN (tinh dgn ngay 31/05/2014 bao gdm 311 cdng ty nigm yit trgn sin HOSE, 383 cdng ty
Dao Thi Thu Giang & Tr^n Tu Uyen. Tap chi Phat triln Kinh tl, 27(2), 76-89 83
niem }'et trgn san HNX) va giri din trudng phdng ke toin. Li do tic gii chgn cac cdng ty niem ygt dg kbio sit la do cac cdng ty nay cd thdng tin dja cbi email rd rang va dai dien dugc eho cac ITnh 'vuc boat ddng ciia cic doanh nghiep VN.
3. Ket qua dieu tra
Sd bing khio sit dugc hdi dip li 72 trgn tdng sd bing giri di li 694 (tuong duong vdi 9,9%). Trong viec nghign ciiu niy, vin dg ngudi dugc khao sit bd qua du lieu li van dg rit khd trinh khdi. Gdm cic If do chfnh nhu sau:
Trong tdng sd 72 bing ciu hdi dugc hdi dap, cd 6 bang ciu bdi khdng phu hgp hoac chua dugc hoin thinh diy dii:
- 2/6 bing tri ldi khdng hoan thien phin 2, hoac dg trdng phin ldn.
- 4/6 bing tri ldi khdng hoan thien bang khao sit vdi cic If do sau:
-I- Chiing tdi khdng cd thdi gian hoin thien bing khio sit; vi -i- Chiing tdi khdng bigt dgn phuang phip niy.
Sau day la kgt qui tdng hgp cho timg gii thuygt:
3.1. LTnh vuc kinh doanh
Sau kbi loai trir 6 bang khio sit khdng hcrp le, cudi cimg cdn 66 bing dugc dua vao phan tfch. Trong sd 66 doanh nghiep tra ldi phieu khao sit, cd 9 doanh nghiep da ip dyng ABC; trong dd cd 2 cdng ty ip dung ABC trong toin he thdng. Bing 1 sau day bigu bien quan be giiia ITnh vyc boat dgng va viec ip dyng ABC trong cic doanh nghiep tri ldi khio sit:
Bang 1
ABC va ITnh 'vyc boat ddng
A B C 0
1 Tong cgng
LINHVUC
0 22
3 25
1 25 6 31
Tong cpng
57 9 66
Sir dyng phin mem SPSS vi kigm dinh Chi-binh phuang kiem djnb moi lien he giiia hai ygu td nay (LTnh 'vyc boat dgng va viec ip dyng ABC), kit qui eho thiy khdng cd
84 Dao Thi Thu Giang & Tr4n TH Uyen. Tap chi Phat Iriln Kinh tl, 27(2), 76-89
mdi lign be dang kl giu'a viec ip dyng ABC va ITnh vuc hoat ddng ciia doanh nghiep (p=0,293). Nhu viy, gia thuylt Hi bj bic bd.
Bang 2
Kit qua kilm djnb chi binh phuong (LTnh vyc boat ddng va viec ip dung ABC) Gia fri Bac ty do
(Value) (df)
Gia tri P (Asymp. Sig.
(2-sided)
Kigm djnb cbi binb pbuong 1,105 1 0,293 So lugng (N of Valid Cases) 66
3.2. Doanh thu
Doanh thu dugc phan lam 5 miic theo thii bie tir I dgn 5. Bang tong hgp cho thiy hiu hgt cic doanh nghiep ap dyng ABC dgu la nhiing doanh nghiep cd miic doanh thu hing nam cao, cy thg trong 9 doanh nghiep ip dung ABC cd 3 doanh nghiep cd doanh thu trgn 100 trieu USD/nim.
Til' kit qui kigm djnh Chi-binh phuang trgn phan mim SPSS cho thiy hai ylu tl doanh thu va mii'c do ip dyng ABC cd mdi lign he chit che vdi nhau, vdi gia trj ciia Chi- binh phuang: 16,546, va p= 0,002. Nhu viy gii thuylt Ha dugc chip nhan: Doanh thu dnh hu&ng din khd ndng dp dung ABC tgi cdc doanh nghiip VN.
Bang 3
Kgt qui kiem djnh Chi-binh phuong (hai ylu to doanh thu va miic do ip dung ABC) Gia fri Bac tu do
(Value) (df)
Gia fri P (Asymp. Sig.
(2-sided) Kiem dinh chi binh phuang 16,546 4 0 002 So lugng (N of Valid Cases) 66
3.3. Su da dgng vi sdn phdm
Sy da dang ciia sin phim dugc phan chia lam 6 miic. Nhin gia trj bing 1 nlu chi cd mdt sin phim, 2 ngu cd tir 2-10 sin phim. Nhan gii trj bing 3 nlu sin xuit tir 11-50 san
Dao Thi Thu Giang & Trin Tu Uyen. Tap chi Phat triln Kinh tl, 27(2), 76-89 85
phim, 4 ngu so lugng sin pham tir 51-100 sin phim, 5 nlu tir 101 -1.000 sin phim, vi gia trj bang 6 ngu trgn 1.000 sin phim.
Kiem dinh Chi-binh phuang cho kgt qui Chi-binh phucmg khi cao (16,236) va p = 0,003 cho thiy sd lugng sin pham ciia doanh nghiep hay sy da dang cua sin phim cd anh budng den kha ning ip dyng ABC trong doanh nghiep. Nhu viy chiing ta chip nhan gii thuygt H3.
Bang 4
Kgt qui kigm dinh chi binh pbuong giiia sy da dang ciia sin phim v i khi nang ip dyng ABC
Gia fri Bac tu do Gia tri P (Asymp. Sig.
(Value) (df) (2-sided) Kigm dinh chi binh phuong 16,236 4 0,003 S6 lugng (N of Valid Cases) 66
3.4. Cdu true chi phi
Kigm djnh Chi-binh phuong cbo kgt qua cao (24,232) va he sd p=0,000 chirng td ciu triic chi phi cd anh budng Idn trong viec ip dyng ABC tai VN. Gii thuygt H3 dugc chap nhin: Cd mdi liin hi giita cdu true chi phi vd viic dp diingABC tgi VN.
Bang 5
Kgt qui kigm djnb chi binb phuang (ciu tnic cbi phi vi khi ning ap dung ABC)
^.. . . , Gia fri P (2-sided)
Kigm dinh chi binb phuong 24,232 2 0,000 So lugng (N of Valid Cases) 66
Ket qui chung vg 4 gia thuyet dugc tdm tat nhu sau:
86 Dao Thi Thu Giang & Trjn Tu Uyen. T?p chl Phit triln Kinh tl, 27(2). 76-89
Bang 6
Tong hgp kit qui nghign ciiu
Gia thuygt Ngi dung K^t 1"^
JJ Co mii tuang quan gifta linh vuc san xuat va kha Khong co mii quan he ' nang ap dung ABC
JJ Co mii taang quan giua quy mo doanh thu va ^^ ^-^^ ^^^^ ^
^ kha nang ap dung ABC
JJ Co mii taang quan giua sy da dang cua san pham ^^ ^-^-^ ^^^^ ^ va kba nang ap dung ABC
JJ Co moi taong quan giua tile cbi phi chung va kba Co mii quan be nang ap dung ABC
Bgn canh cic ciu hdi ve cic ygu td anb hudng dgn viee ip dyng phuang phip kg toin ABC, kit qua tra ldi cic ciu hdi trong pbin 2 duge tdm tat nhu sau:
Cic doanh nghiep ip dyng ABC da thira nhin phuong phip nay mang den cho hg nhflng thinh cdng nhit djnh. Da sd cic doanh nghiep dgu nhin thay phuong phip ABC rit huu ich trong viec djnb gii san phim, djch vu. Dat dugc thanh cdng nay la do ABC da cung cap cac thdng tin chinh xie hon vg gii thinh. Theo kgt qua khio sit, mirc do thanh cdng niy trung binh la 3,9/5.
Bgn canb viec cung cap thdng tin chinh xie ve gii thinh, ABC cdn cung cip thdng tin chi tigt vg CO cau chi phi ciia tu'ng sin phim, giup cho nhi quin li cd thg linh boat ban trong viec lap kg hoach ngan sich cung nhu digu chinh cie chi'nh sich, chien lugc sin phim ciia doanh nghiep. Theo cic doanh nghiep ip dung ABC tra Idi khio sit, phuang phip ABC di mang lai hieu qui cho bg trong viec dy toin ngin sach d miic do cao (dat mii'c hieu qua 3,8/5).
Mac dil pbuong phip ABC dugc quan tam va ip dyng tai mdt sd cic doanh nghiep VN, nhung ti le nay cdn rit thap, ci vg sd lugng ip dung va quy md ip dyng. Trong sd 66 doanh nghiep tri ldi hgp le, eac doanh nghiep ip dung ABC la 9; tuy nhign, trong dd chi cd 2 doanh nghiep ip dung trgn pham vi toin doanh nghiep, 7 doanh nghiep cdn lai chi ip dung d mdt sd ming/ITnh vyc vi d dang thf diem.
Dao Thi Thu Giang & Trln Tu Uyen. Tap chi Phat triln Kinh tl, 27(2), 76-89 87
Ddi vdi cac cdng ty chua ip dung phuang phip kg toin ABC, li do cic doanh nghiep chgn tra ldi tucmg ddi phong phu. Cd 12/57 doanh nghiep tri Idi la do hii Idng vdi he thdng ke toin hien tai. Cd 10/57 doanh nghiep tra ldi do chi phi ip dung phucmg phip ABC cao. Mac du li nhiing cdng ty nigm ygt tren sin chiing khoan nhung cd dgn 9/57 kg toin trudng tri Idi khdng bigt vg phuang phip ke toin ABC. Trong sd cac doanh nghiep tri ldi ed 26 doanh nghiep cbo rang khd ip dung phucmg phip kg toin ABC do han chg vg phan mgm kg toin khdng tucmg thich.
4. Ket luan va kien nghj
Ket qua khao sit cho thiy ti le cic cdng ty nigm ygt trgn thj trudng ehiing khoan VN ip dyng phuang phap ABC vao tinh gii thinh sin phim cdn thap. Viec ap dyng phuang phip kg toin ABC khdng phy thudc vio ITnh vyc sin xuit nhung lai phy thudc vao quy md doanh nghiep va ciu tnic cbi pbf bieu hien bing ti le cbi phf chung trgn tdng chi phi.
Trong tdng sd cac cdng ty tri ldi bing ciu hdi cbi cd 2 cdng ty da ip dyng phuang phap kg toin ABC trong toan bd he tbdng cdn 7 cdng ty mdi ap dung mdt phan. Ddi vdi cic cdng ty chua ip dyng, li do phd bien nhat la do chua tuong thich vg phin mem kg toin, bgn canh dd cdn cd li do chua bigt vg kg toin ABC, dang hii ldng vdi he thdng kg toin hien tai.
Thie nhdt, phuong phip ABC li mdt cdng cy kg toin chi phi huu fch cho cac doanh nghiep ip dung, mang lai nhiing uu the vugt bic mi phuang phap kg toin cbi phf truyen thdng khdng thg dip img dugc. Cy thg, nhiing uu thg dd bao gdm: Viec djnh gii sin pbim/djch 'vy chinh xie ban, giup cho nhi quin If cd thg linh boat ban trong viec lap ke hoach ngan sich cung nhu dieu chinh cic cbinb sich, chien lugc sin pham cua doanh nghigp, giiip ning cao hieu qui boat ddng ciia doanh nghiep bing eich loai bd nhirng boat ddng khdng cd ddng gdp vao gii trj sin phim, cit giim cbi phi, cii tign sin phim, v.v..
Thie hai, cac doanh nghiep VN da bigt dgn vi ip dung phucmg phip nay. Tuy nhign ti le ip dyng cdn d mirc rit thip. Theo khio sit cic doanh nghiep VN, ti le ip dung la 9/72, trong dd ti le ap dung toin doanh nghiep li 2/72, ip dyng mdt vii ming d dang thf digm li 7/72 doanh nghiep.
Thif ba, khi nang ip dung phuong phip ABC tai VN phy thude vio kbi nhieu ylu td, trong dd bao gdm cic yeu td chinh: Quy md doanh nghiep, ciu triic chi phi cua doanh nghigp, ap lyc canh tranh mi doanh nghiep phii ddi mat, tim quan trgng ciia thdng tin chi
Dao Thi Thu Giang & Trk T\i Uyen. Tap chi PhSt triln Kinh tl, 27(2), 76-89
phf trong doanh nghiep, sy da dang vl sin pham/djeh vu m i doanh nghiep cung cip, va cic vin dl vg chuygn mdn/kT thuat.
Thu tu, dk ip dung kl toan ABC thinh cdng, cic doanh nghiep can chii trgng phit triln kl toan quin trj, xay dyng nhdm chuygn trich vl ABC, i p dung md hinh ABC don gian nhim tilt kiem chi phi vi ban chl rao can chuygn mdn/kT thuit, v.v..
Bgn canb nhung kit qua dugc cua viec phan tfch kit qui tra ldi bing khao sit, nghien Cliu nay cdn mdt sd han chl nhit djnh: Sd lugng miu diing de phin tfch kha thip ngn chua mang tfnh dai dien cao cbo tong thi; cic nhin to dua vio md hinh mdi li 4 bien, cic nghign Cliu sau cd tbi dua thgm cac biln khic nhu trinh do cdng nghe thdng tin, quy md ciia phdng kl toan, v.v.. Nghign ciiu nay ciing mdi sii dyng phucmg phip nghien eiiu djnh lugng dua vao bang ciu hdimi chua tien hinb nghien ciiu djnh tinh bang phuang phip phdng vin chuyen siu. Cic nghign ciiu tigp theo vg ITnh vuc niy nen ap dung c i phuang phip djnh tinh va djnh lugngB
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