NGHIEN CUU
^ dung phuong phap tinh gia the ABC trong cac don vi su nghiep co thu
Nguy^ThiNga
Khoa K6 toan-Kiem toan, Truang Dai hoc Cong nghiep Ha Noi
Phuong phip tinh gii dya trdn hogt ddng ABC (Activity-Based Costing) cd thi duac xem l i mdt phin cfla giii phip cho van d l hdn. Ngoai viec cung cap nhung thdng tin vl chi phi mpt cichday du, chinh xae vi dupe eip nhit eho cic nhi quan ly trong vi|c racic quylt djnh diiu hanh boat ddng sin xuit kinh doanh, ABC edn gdp phin trong vide nghien eiiu ra nhung phuong phip d l ed thigiup cic don vicii thien boat ddng cua minh tfl dd ning caochat lupng quin Iy, eflng nhu chit lupng hoat ddngsin xuit cung c i p dich vy ting khi nang ty ehii ty chiu trach nhi|m efla don vi.
I.Datvande
Tfl trude din nay, ed khi nhilu khii nidm vl phuong phipABC, moi hpc gii tren the gidi ed mdt khii nidm khic nhau nhungnhin chung phuong phap tinh gia dug trdn eo sd hoat ddng (AetivityBased Costing - ABC) la phuong phip do ludng ehi phi v i hieu quiefla cic hoat dpng, sin phim va dich vu tren CO sd eie ngudn lyc sfldyng bdi nhilu hogt dgng khic nhau d l tao ra sin pham hoae dich vydd.
Phuang phip tinh gia ABC khic vdi phuong phip- tmyen thd'ng li gii thanb sin phim theo ABC bao gdm loin bOcic chi phi phil sinh trong ky, ke ca cie chi phi gian tidp nhu chi phibin hing, chi phi quin ly doanh nghiep. Phuong phip ABC phin bd chi phi phit sinh viogii thinh mdi sin phim dya trdn mfle ehi phi thyc l l cho mdi hogtddng vi mue dp ddng gdp eflg mdi boat dpng vio qui trinh sin xuitvi tieu thu san phim. Kit qui la gia thanh sin phim phin anh chin- hxic hon mfle chi phi thyc Id kdt tinh trong mdi don vi sin phim.
2. ITu diem cua phirong phap ABC
Phuong phip ABC sfl dung mdt he thdng eac Udu thue phin bd duac xiy dung tren ca sd phin ti'eh ehi till md'i quan he nhan quagiua chi phi phat sinh eho tung hogt ddng va mfle dd tham gia cua tflnghogt ddng vio qui trinh sin xuit vi kinh dognh sin phim.Theo dd, ABC se giflp cie nhi quin Iy trinh dupe nhungquylt dinh sai lim do sfl dung thdng tin khdng chinh xic vl gii thinh. ABC cdn eung cap thdng tin chi till vl co cau ehi phi efla tflngsin pham, giflp eho nha quin ly ed lhl linh hogt hon trong vide lipkd hoach ngin sich eflng nhu dllu chinh eic chinh sich, ehiln lupesin phim efla doanh nghiep trong diiu ki|n thi trudng ludn bidn dpng.
Phuong phip ABC cdn gdp phin hd trp boat dpng marketing trong vide xie dinh eo eiu sin pham cungnhu chinh saeh gia. Ddng thdi, doanh nghidp cung cd thi ehfl ddngxiy dung chien lupc marketing dd djnh hudng nhu eiu khich hingvio eic mat hing cd lpi nhuin eao, thay thd eho eie mat hing m i
doanh nghidp khdng ed Ipi thI.Do viee phan bd chi phi giin tidp dya viotidu thfle giy ra ehi phi nln thdng tin ehi phi giithanh m i phuang phap nay cung cip chinh xiehon phuong phip tmyln thdng giflp nha quin trj dua rg quylt dinh chinh xic trong viee lua chpn ca eau sin pham, quydt djnh gii bin, quydt djnh thamgia thi Irudng cua sin phim mdi...
ABC tip hpp ehi phi theo tflng hogt ddng nhd dd cung cip thdng tin giflp cie n h i quin Iy lip kd hogch kilm soit chi phi tdt hon theotflng hogt ddng, giup eic nhi quin Iy loai bd hoac giim thilu tdi da cic hogl ddng khdng lim gia ling gii tri, hoac loai bd nhflng logi sin phim hay djch vy tidu hao qui nhilu nguin lyc efla doanh nghidp nhung mang lai hidu qui khdng cao. ABC xem xet eiu trfle chi phi trong gii thinh sin pham, djch vy, theo ddi nguyin nhinlim phat sinh chi phi, tinh hinh sfl dyng ngudn luc trong cdng ly, tfl dl giflp c i c nha quin ly phin Ueh dflng din khi ning sinh lpi cfla e i c logi sin phim, dieh vu.
Phuong phip tmyln thdng phin chia chl phi thinh ehi phi sin pham va chi phi thdi ky. Chi phi thdi ky bao gom chi phi bin hang va ehi phi quin ly ehung cua don vi. Chi phi sin phim li chi phi nguydn v^t lieu tryc tiep, nhin edng tryc tilp, chi phi sin xuit chung. Cie chi phi niy ein dupe phin bd eho eic logi s i n phim theo edng vide vi theo quy trinh cdng n g h | s i n xuit.
Phuang phip ABC khic phuc duoc nhung hgn c h l vl mat nhin didn chi phi efla phuong phap tmyln thdng bang eich sip x i p chat che hon cae hogt ddng Hdn
quan d i n sin xuit sin phim.
Lpi ieh khic tfl phuang phip ABC la mdt sin phim ehi ehju ehi phi tuong ung vdi cdng suit sfl dung. Cdng suit nhan rdi se khdng dupe tinh vio s i n phim hoie dieh vu. Theo quan dilm tioiyln thdng, chi phi lien quan den cdng suit nhan roi sd dupe ti'nh vao gii thanh sin phim, do dd lim sai lech thdng tin lien quan ddn ehi phi eflg sin phim. Diiu niy sd hgn c h l Idii nang efla nha quan ly trong vide dua rg quydt djnh ehinh xic va tdt nhit cho vide djnh gii sin pham va dua ra mfle sin xuit dat dupe myc lieu mong mud'n.
3. Nhiroc diem cua phirong phap ABC Ung dyng phuong phip ABC tdn nhilu nguon lyc hon phuang phap tmyln thdng vl thdi gian, ehi phi vi nguon nhan lyc van hinh. Ngoai ra, phuong phap ABC cung ddi hdi phiied sy kit hop chat che nhilu bp phin tiong dognh nghi|p, diy la diiu khdng phii bit kydoanh nghiep n i o cung lim dupe.
Trong qui trinh i p dyng cflng rat khd xae dinh dupe bao nhidu Udu thfle phan bd ehi phi la phfl hpp vdi doanh nghidp. Thdng thudng, eac tidu Ihfle phan bd ehi phi dupe xic djnh cd phin chfl quan dya tren CO sd phin tich cfla lung doanh nghidp vi nhdm thilt k l dy in, vi vgy phu thude rit nhilu vao trinh dp efla nhung ngudi thilt k l va van hanh. Nd khdng dua ra mdt lidu ehuin n i o d l xie djnh v i chua giai quylt dupe nhung loai chi phi phit sinh khdng cd lien quan din sin phim hay dich vu dupe s i n xuit vi eung flng tiong ky nhu chi phi nghidn eiru phat triln, chi phi quing cao.
ABC chi tip hpp chi phi theo hoat ddng ma ehua phin ra biln phi vi dinh phi trong qui trinh tip hpp ehi phi vi ti'nh loin gii thinh sin phim, djch vu vi vay viec cung cap thdng tin cho qui trinh ra quylt dinh trong ngin hgn sd bi hgn chl. ABC khdng thich hpp eho cae doanhnghidp cd quy trinh sin xuat don giin, sin phim il chung logi vi chi phi giin tilp chidm tJ' hong nhd.
Ap dung phirong phap ABC cho cac don vi sir nghiep cong lap co thu
Ndu phin logi chi phi trong don vi sy nghidp ed thy theo ti'nh ehat boat ddng bao gom:
- Chi thudng xuydn, gom:
a) Chi hoat ddng theo chflc nang, nhidm vy duoc cap CO tham quyin giao;
b) Chi hogt ddng phuc vy cho thyc hidn cdng vi|e, dich vy thu phi, Id phi;
e) Chi eho cic hogt ddng djeh vy (kl c i eie khoin ehi thuc hi|n nghig vy vdi ngin saeh nhi nude, trich khiu hao tii sin ed djnh theo quy dinh, ehi tri vdn, tri lai tiln vay theo quy djnh eflg phap luat).
- Chi khdng thudng xuyIn:
a) Chi thye hidn eic nhidm vu nghien eflu khoa
hgc vi edng nghe;
b) Chi thyc hien chuong trinh d i o tgo boi dudng cin bd, vien chflc;
c) Chi thyc hidn ehuong trinh myc tieu qude gia;
d) Chi vdn ddi ung thyc hien cac du an ed vd'n nude ngoii;
d) Chi thue hien cic nhidm vy ddt xuit dupe c i p cd tham quyin giao;
e) Chi thuc hien tinh giin bien ehe theo che do do nhi nude quy djnh (neu ed);
g) Chi diu tuxiy dung ca bin, mua sam trting thidt bl, sfla ehfla ldn tii sin cd dinh thyc hien e i e dy an dupe cap cd tham quyin phi duyet,
h) Chi thue hidn eie dy i n tfl ngudn vidn tro ngoii nudc;
i) Cic khoan chi khic theo quy dinh efla phip lugt (neu cd).
Xic djnh chi phi sin xuit sin phim, cung ung djch vy li tdng hpp eie ehi phi ed lidn quan den viec sin xuat, cung ung dich vy nhim kilm soat ehi phi vi cung cap thdng tin vl ehi phi eho eac nha quin trj cua don vj. Xic djnh chi phi sin xuit s i n phim, cung ung dich vy dupe Uln hinh theo phuong phip ABC.
Trong cic don vi sy nghidp cdng lip dac bidt la don v! sy nghidp eo thu eo thi ed hogt ddng sin xuat hoac cung cip cic dich vy. Cic don vi cd thi ap dung phuong phip niy dd xic djnh ehi phi. Di tinh gia thanh don vi sin xuit, dich vy cd lhl tien hinh phin bd ehi phi sin xuit ehung eho tflng sin phim, djeh vy theo cie lieu thuc phin bd dua tren quan he true tilp hay giin Ulp vdi khd'i lupng sin xuit. Tuy nhidn trong cae yeu td cua chi phi sin xuit ed nhflng ehi phi khdng lien quan dd'n khd'i lupng sin pham sin xuit hgy tinh da dgng efla san pham ma edng vide phin bd chi phi sin xuit chung se khdng chinh xic. Viec xae djnh ehi phi tiieo edng vide hay theo qui trinh sin xuit ed thi din d i n thdng tin khdng chinh xic.
Nhim khie phuc nhupe dilm efla eie phuong phip xie dinh chi phi ndi tren, cic chi phi giin tilp dupe phan bd trye tidp hoac dupe tip hpp theo tung hogt ddng sau do phin bo cho cic sin phim, dieh vy theo eic ydu td lim phit sinh chi phi lien quan tdi c i c hogl dpng thue bidn Irong qui trinh sin xuat sin phim, cung c i p djeh vy vi dupe gpi la phuang phip xic djnh ehi phi theo boat dpng.
Xuit phil tu mdi quan he tr^n, cho thiy bat ky mdt don vj nao d l tidn hinh hogt ddng kinh doanh cflng phii kit ndi mdt chudi eae hogt ddng vdi nhau d l thyc hi|n cic cdng vide vi myc tieu efla don vj. Bdi viy, hoat ddng Ii ydu td trpng tim vi hogt ddng i n h huong tdi hai ydu td: nguon lyc su dyng, hogt ddng cbinh la co sd d l phin bd ehi phi hogt dgng eho cac doi tupng chiu chi phi. Do v^y qui trinh phin bd chi phi se dupe thyc hiln theo hai budc sau vdi ba thuc lhl qugn he vdi nhau (ngudn lue — hogt ddng, hoat ddng — cic ddi tuong chju chi phi)
35
NGHIEN CUU Budc 1: Phin bd chi phi tu nguon lye ddn boat ddng d l thyc hidn vide phin bd nay su dung kich td chi phi d l do ludng mue dd Udu ton cic ngudn Iyc d l thyc hien mdt hogl ddng.
Budc 2: Phan bd chi phi tfl hogt dgng d i n dd'i tupng lap hop ehi phi: Dl thye hidn budc phan bd nay sfl dung Udu thflc kich td hogl dpng Ii Udu thfle dflng d l do ludng sd don vi hoat ddng dupe thye hidn dd'i vdi mpt dd'i tupng chju chi phi. Vide kdt ndi giua cic hoat ddng vdi eie ddi tuong ehiu chi phi dupe thyc hien bdi eic kich id hogt ddng. Diy chinh Ii tmng tam sy eich tin cfla md hinh ABC. Kich td boat ddng ehi phi Ii thude do giflp nhan didn sy lidn kll giua hogt ddng vdi ddi tupng chiu chi phi. Kieh td hogl dpng chi phi thudng cd 3 dgng: tin suit hoat dpng, thdi gian hoat ddng vi mue dp cdng viec.
Phan bd chi phi theo lin suit boat dgng duac thuc hidn vdi gii dinh mdi lin thyc hidn hogt ddng se su dung ngudn lue nhu nhgu, do do vide su dung Ueu thfle niy de phin bd chi phi don giin nhung mfle do chinh xac khdng cao.
Phin bo chi phi theo thdi gian boat ddng : Cin efl vio thdi gian ein thilt d l thye hidn mdt hogt ddng . Vide phin bd theo thdi gian ehinh xac hon, tieu thuc thdi gian dupe su dyng khi thdi gicin cin thilt dd thyc hidn eflng mdt hogt ddng la khdng tuong ddng
Phan bd ehi phi theo mfle dd edng vi|e : De i p dung tidu thflc nay doi hoi phii theo sat lit c i cac ngudn lyc vi ehi phi mdi khi tiln hinh boat dgng
Md hinh ABC cd thd phan Iggi theo hai eich sau:
Cich 1 : Phan loai chi phi theo eich ung xu chi phi:
6 diy ABC nhin nhan ehi phi theo trien vpng dai han trong khi phuong phap flng xfl chi phi tmyln thd'ng dua tren tim nhin trong ngan ban. Bdi vay myc tieu eflg ABC la xae djnh eac nguyen nhan chinh gay ra biln ddng ehi phi trong dai hgn nhim tri Idi eho eau hdi" Diiu gi tao ra nhu ciu cua tflng hoat ddng chinh efla don vj?" Hiu hit cie ehi phi giin tilp duoc phin bd trong md hinh ABC la eac chi phi cam kit.
Cich 2 : Phin loai ebi phi theo cap bae : De xic dinh ehi phi ngudn lye tinh vio eie hoat ddng, dan vj phai phin logi eic khoin chi phi, eic nguon lyc va cic hogl ddng theo cap dd. Hd thdng ABC thudng su dyng mdt he Ihd'ng chi phi vdi 4 e i p dd : Chi phi cap don vi sin phim , Chi phi cap Id sin phim , Chi phi eip sin phim, Chi phi cip loan doanh nghilp(don vi).
Cic quy trinh thilt k l md binh ABC : De xiy dyng md hinh ABC eho mdt don vi cd lhl lidn hinh theo 3 budc sau :
Bude I: Giai dogn ehuin bj : Hogch djnh ehien lupc, xiy dyng cic kd hogeh chiln lupe.
Budc 2 : Giai doan Ihyc hien : Xie djnh cie hoat ddng, lieu thfle hoat dpng vi cic quy trinh, thilt k l ddng chay ehi phi, thu thip dfl lieu, xiy dung md hinh phin mim, xiy dyng hd tiidng do ludng hogt ddng
O O K I N H T± CMAU A - T H A I B I M H ouans ( T H A N E 4 / Z Q I 9]
theo tin suit, thdi gian, mue dd thyc hidn, kit hpp vdi c i c hd thd'ng quin Iy khae.
Bude 3: Giai dogn quin trj lidn tyc : Cap nhit thilt k l md hinh ABC theo cie thay ddi, kich thich thay doi bang eac phuong i n cii Uln, do ludng kll qui va dinh gia.
Md hinh ABC i p dung hong don vi phii thda man c i c diiu ki|n sau : Dim b i o vi|c phan tich md hinh ABC dupe lien hinh bdi mdt dpi da chflc nang gom nhtmg ngudi tu cic chuc ning khic nhau trong don vl, k l toin quin tri lim nhi|m vy lu vin eho ABC phii kit hop vdi bd phin hd thdng thdng tin dd xay dyng md binh ABC, xic djnh v i lam rd c i c djnh nghia thuit ngfl sfl dyng, khdng d l nhi tu vin dua ra mdt md hinh djnh trudc, xay dyng dflng cic dd'i tugng ehi phi, xay dung hogt ddng eho e i c ddi tupng ehi phi phii thyc su nhin dupe kit qui efla hogt ddng dd va khdng bao gid phin bd chi phi hoat ddng chi vi nd cin dupe phan bo.
4. Ket luan
Ngay nay, khi ndn kinh le the gidi hdi nhap ddi hoi eac dan vj su nghiep cd thu cin phai thay doi dl dap flng nhu eiu thye lidn cfla nhi nude vi xa hdi- Phuong phip linh gii ABC la phuang phap tinh mdi, vi^e ap dung phuang phip tinh gii nay l i co hdi cung nhu thieh thfle ddi vdi c i e don vj sy nghidp cd thu. Hau bet cac quylt dinh cua nhi quin trj trong viec iua chon CO ciu sin pham, dich vu quyll djnh vl gii ban d i u ed lidn quan d i n ehi phi sin xuit cung nhu eung flng sin phgm, dieh vy d i n ngudi tiiu dflng. Thdng tin chi phi khdng chinh xic se d i n cic nhi quin tii din quyll dinh sai lim. Qe phit triln vi tang khi nang ty chfl tai ehinh, cie don vi sy nghidp cd thu n^n lua chgn phuong phap tinh gii thinh ehinh xac hon thay thd phuong phip tinh gia thinh tmyln Ihd'ng. ABC la mdt md hinh tinh gii thinh chinh xac vi eung cap thdng tin Iinh hogt ding tin ciy m i cie don vj ed lhl i p dung./.
Tai lieu tham khao
Tmang Bi Thgnh, Dinh Thi Thgnh Hucmg (2009).
Vin dung phuong phip tinh gig dya tren ea sd hoatdpng trong e i c dognh nghidp in. Tap chi Khoa hoe vi Cong nghd, Bai hoe Da Nang. 3(32): 1-10.
Anh, N.H. (2012) "Discuss the factors affecting the eost-of-activily methodology used in companies", Jounal of economics & Development, 7/2012, page: 35 -39
Bajus, R. & Slasova, L. (2014) "Implemenlglion of the ABC model in a Company Dealing With Extrgetion of Raw Materials", Business Management and Education, 12(2), Page:228-244.
