Nghien ciiU trao ddi
Ke todn qudn tri chi phi du Ifch Kinh nghiem quoc te vd bdi hoc Gho cac doanh nghiep du Ijch Quang Ninh
kThs. L6 Thanh B ^ i g *
Trong quy hoach phat trien kinh te - xa hoi dia phuung, tinh Quang Ninh dat muc tieu du^ du lich thanh nganh kinh ti mui nhQn, vol h$
thong ha ting hien dai. Di thi/c thi$n muc tieu do, nang cao hieu qua sij" dung ngudn ILPC, nang cao kha nang canh tranh cue cac cong ty du lich tai Quang Ninh la mgt nhu ciu cap thiSt.
Bai viet nghien cim ke toan quan tri chi phi tai cac doanh nghiep du Ijch (doanh nghiep kinh doanh khach s^n) tai Thd NhT Ky, An Do, tii do rut ra bai hgc kinh nghi&m cho cac doanh nghiep kinh doanh du Ijch tai Quang Ninh.
Tip khoa: Ki to6n quan tri chi phi, hien dai, truyin thong, du lich, khach s^n
Ke toan quan tri chi phi du Ijch d mgt so quoc gia
TaiThdNhiKy:
Tai Thd NhT Ky, kg toan quan tri chi phi (KTQTCP) tai cac doanh nghiep (DN) kinh doanh khach san dugc ap dung phd bien tai cac khach s ^ dang chudi han la cac khach san dgc lap, don le. Tuy nhign, de phuc vu muc tieu chien luge, cac md hinh kinh doanh khach san chudi va don le deu gia tang su dung cac cdng cu quan tri chi phi,
Cac nha quan tri nhan thay r ^ g , cac cdng cu KTQT truyen thdng khdng du phuc vu nhu cau thdng tin phuc vu cho viec ra quyet dinh, hg can cac cdng cu KTQTCP hien dai (bao gdm; ABC - Chi phi dua tren ca sd hoat ddng, ABD - Chi phi hoat dgng trgn co sd du toan, Life Cycle Costing - LCC- chi phi di^a trgn vdng ddi cua san pham.
Target Costing - Chi phi muc tieu, Benchmarking - diem chuan. Bal- anced Scorecard- The digm can bang. Value Chain Analysis - Phan
tich chudi gia tri. Transfer Pricing - Chuygn gia, Kaizen Costing - Cai tign lien tuc...) dg quygt dinh kinh doanh dua ra chat lugng tdt hon, nham phuc vu thi trudng va khach hang ciia minh ngay cang tdt hem.
Ben canh do, cac thdng tin phi tai chinh (vi du ty le phdng cd khach, mdi lien he giiia ty le khach hang tigp tuc sir dung hang hda dich vu va lgi nhuan...) ddng vai trd ngay cang quan trgng giiip cac nha quan tri lap kg hoach, kiem soat va cat giam chi phi...
Ve thuc trang ap dung KTQTCP, qua mau khao sat khach san 4 sao va 5 sao, kgt qua nghien ciiu cho thdy cac cdng cu KTQT truygn thong miic do su dung khac nhau: lap du toan (100%), phan tich tai chinh (81%) va phan tich lgi nhuan dau tu (76%,); cac cdng cu KTQTCP truygn thdng miic sit dung thap han 50%i: chi phi tigu chuan (42,9%.), digm hda vdn (31,8%,), phan tich chenh lech (23,8%), phuang an thay the (14,3%).
Nhan: 05/10/2019 Bien tap. 15/10/2019 Duyet ddng: 25/10/2019
Cac ky thu^t KTQT hien dai chi cd 31,8% nha quan ly thudng xuyen sir dung. Cac cdng cu KTQT hien dai (ABD, LCC, Transfer Pricing) hoan toan khdng dugc sit dung. Ddi vdi cac nha quan tri sau khi biet dugc lgi ich ciia cac cdng cu KTQT hien dai nhu nang cao lgi nhuan, nang suat, phat trign ben viing, lap du toan, tinh toan chi phi, dinh gia danh gia hoat dong, sire canh tranh tdt hon, da sd cac nha quan tri deu dua ra quan diem de tdn tai va phat trien cac cdng cu KTQT hien dai nhat dinh phai dugc sii dung.
Tai An Bo:
cac nha quan ly DN kinh doanh khach san tai An Do cho rang, mdt trong nhirng ddi mdi quan trgng trong KTQTCP la phuang phap ABC dugc ap dung, phuang phap nay giup cac nha quan tri nang cao chat lugng quan tri chi phi nhu:
phan bd chi phi chinh xac hon, phan tich Igi nhuan/khach hang tdt hon, cat giam chi phi. Kgt qua khao sat cho thay 60%o ddng y rang phuong phap ABC la phuang phap tigp can chinh xac va hieu qua (2012). Ciing nghign ciiu ve phuong phap ABC, trong khao sat 2007, Pavlatos and Paggios cho kgt qua 23,5%i cac nha quan ly sir dung phuong phap ABC. Nhu vay, ti le nhan thiic ve phuong phap chi phi trgn CO sd hoat ddng cua cac iiha quan tri An Do nang len rat nhidu.
* Hoc vi$n Ng^n hdng
g n
Nghien cihi trao ddi
Nghien cim chi ra rang, thach thiic ma cac DN gap phai la nang cao ty le quay lai va trai nghiem tdt ciia khach hang, cat giam chi phi ma khdng giam chat lugng dich vu, nang cao chat lugng hoat ddng phan tich lgi nhuan khach hang mang lai, lap du toan ngan sach.
Cac phuong phap quan tri chi phi truyen thdng khdng dap ling ygu cau quan tri, do do, cac DN can hien dai hda he thdng quan tri chi phi bang each ap dung ABC de dap ling nhu cau ra quyet dinh (Hinh 1).
Bai hoc kinh nghiem cho cac DN kinh doanh du lich tai Quang Ninh
"Viet Nam dugc xep thii 24/141 qudc gia v6 tai nguyen du lich, nhung chi dumg thii 75/141 ve nang luc canh tranh du lich toan cau"[5], tinh Quang Ninli dugc vi nhu mdt Viet Nam thu nhd[6], nhu vay hieu qua hoat dgng cita cac DN kinh doanh du lich Viet Nam noi chung va cac DN kinh doanh du lich Quang Ninh ndi rieng chua tuong xiing vdi tiem nang.
Trong bdi canh canh tranh ngay cang gay gat, viec nang cao hieu qua hoat ddng, cat giam chi phi, lang phi, nang cao Igi nhuan, nang cao chat lugng trai nghiem va ty le khach hang quay lai sir dung dich vu ciia DN la viec lam cap thiet de phat huy hgt tigm nang ciia DN ciing nhu nhiing gi thign nhien uu dai. Cac DN kinh doanh du lich tai Quang Ninh can tang cudng ap dung cac cdng cu KTQTCP truyen thdng ciing nhu hien dai.
Tir kinh nghiem ciia cac DN Thd Nhy Ky va An Do cho thay, viec ap dung KTQTCP, dac biet ddi vdi cac cdng cu KTQTCP hien dai can luu y mgt sd van dg sau:
Thir nhat, nang cao nhan thitc cita nha quan tri ddi vdi vai trd ciia KTQTCP truyen thdng va hien dai trong viec ra quyet dinh.
Tfiir hai, nhan vign ke toan can chu ddng nghign ciiu, ling dung cac cdng cu KTQTCP hien dai vao
Hinh 1 : Cac bwcfc thirc hien mo hinh ABC
Xac Oinb d6l trnfrng cU phi (Cost objects)
V I d?: XAedinli Oil phi H H pbini. dicfc vw. hay d i i {du
ejects) ^
dieo Idsocli Itaag |
XSc Olmh cAc huiLt dTOns CActivities)
fdlidni cdc iioft d&H|| ( Activities cost pools)
Xdc ainh y ^ t6 4 a y ^ dlBh (Cost driveai)
E S& lirans ff0n d n b u g . 96 mJn AMt hfi. m& sift mdy boot OSag r
XAc dtnh don gid ttitto ho«t dQag CActivitiy- rates)
Baa § s d m 6 l 4 « B d M b t e B . alaa B > ' B ^ ISJII AiM k£. d a s giAtait e ^ m i y ki
Tiab toAa ckl phi cbo cfic a6l tir^fm^
C tia p h i n , dich v v . khtKh b i n s )
thuc tien dac thii DN ciia minh tren CO sd kgt hgp cua cac phdng ban lien quan. Dac biet, can phai chii ddng ap dung phuong phap KTQTCP ABC, vi phuong phap nay giiip viec phan bd chi phi, danh gia hi^u qua hoat ddng chinh xac han rat nhigu so vai cac cdng cu KTQTCP truygn thdng.
Thuba, bgn canh cac chi tigu tai chinh, can quan tam thu thap, xir ly, sir dung cac chi tieu phi tai chinh:
Ty le phdng trdng, ty lg khach hang quay lai sir dung dich vu... Dat cac chi tieu nay trong mdi lien he vdi k6t qua hoat ddng.
Thu tu, ling dung cac phan mgm KTQTCP dg nang cao hieu qua, nang suat, chat lugng ciia cac bao cao KTQTCP dap ling nhu cau thdng tin phuc vu viec ra quygt dinh cua nha quan tn.D
Tai lieu tham khao
I. Thu luong chinh phu. 1685/QD-TTg.
De an "Ccr can lai nganh du lich dap ung yen
cdu phat trien thanh nganh lanh te mm nhon ", ngay 05 /12/20I8
2. Adnan Sevim, Erdem Korkmaz (2014), cost Management Practices in ike Hospitality Industry The Case of the Turkish Hotel In- dusiry.IntemationatJoumai of Arts and Com- merce. Vol. 3 No 9.
3. Madhu Vij (2012), A survey of factors influencing cost structures in the Indian hotel.
Worldwide Hospitality and Tourism Themes.
Vol. 4Iss5pp 449-462 4. Cao Thi Huyen Trang. chi phi va Im ich cua viec vdn dung mo hinh xac dinh chi phi theo muc do hoat dong (activity - based costing) tat cdc DN vita va nho. Tap chi cong thuang, http /Avww tapchtcongthuong vn/bai- viet/chi-phi-va-loi-ick-cua-viec-van-dung- mo-kinh-xac-dinh-chi-phi-theo-muc-do-hoal- dong-activity-based-costing-tai-cac-doanii- nghiep-vua-va-nho-46580 htm 2017, 15/03/2017
5 TS. Nguyen Minh Phong, Dong lifc va ky vong m&i cua nganh du Itch Viet Nam, 30/06/2019https //wwwnhandan com vn/du- lich/item/40706602-dong-luc-va'ky-vong- m ot-cua-nganh-du-lich -viet-nam.html
6. Quang Hieu, Quang Ninh - mot Viet Nam thu nho, 22/10/2017,https //vtetnamnet.vn/vn/doi- song/du-lich/quang-nmh-mot-viet-nam-thu- nho-4I9399html
%p chi We toan S Wiem torn so thmg 10/2019
