HOAN THIEN CONG TAC KE TOAN TAP HCfP CHI PHI SAN XUAT VA TINH GIA THANH
SAN PHAM TAI CONG TY CO PHAN VINACONEX - VCN TINH KHANH HOA
MAI DIEM LAN HLfCiNG
TOM TAT:
Muc tieu eua nghien cffu nay la phan tich cdng tac ke toan tap hdp chi phi san xua't va tinh gia thanh san pham tai Cdng ty cd phan Vinaconex VCN tinh Khanh Hda. Ket qua nghien cffu eho tha'y rang, ben canh nhffng mat dffdc, cdng tac ke toan tap hdp chi phi san xua't va tinh gia thanh san pham tai Cdng ty Cd phan VCN Khanh Hda van cdn tdn tai mdt sd'han che. Tren cd sd ket qua phan tich, nghien cffu da de xua't nhffng giai phap nham hoan thien cdng tac ketoan tap hdp chi phi san xua't va tinh gia thanh san pham tai Cdng ty cd phan Vinaconex VCN tinh Khanh Hda.
Tff khoa: Chi phi san xua't, gia thanh san pham, Cdng ty cd phan VCN Khanh Hda.
I. Dat va'n de
Theo so lieu mdi cdng bd cua Tdng cue Thdng ke, cd 57,3% doanh nghiep nganh Xay dffng danh gia va dff bao tinh hinh san xua't, kinh doanh thuan ldi hdn va dn dinh trong quy 3/2018. Dd'i vdi chi phi san xua't kinh doanh, dff bao tdng ehi phi hoat ddng xay dffng quy 3/2018 kha quan hdn khi ed 48,6% doanh nghiep dff bao giff dn dinh va giam so vdi quy 2; trong khi dd, ed 51,4% doanh nghiep danh gia tdng chi phi san xua't tang. Tdng cue Thd'ng ke cung chi ra, dd'i vdi chi phi nguyen, vat lieu, dff bao quy 3 kha quan hdn vdi 48,8% doanh nghiep nhan dinh chi phi nguyen, vat lieu giff dn dinh hoac giam (32,4% dn dinh va 16,4% giam), ty le doanh nghiep tang chi phi nguyen, vat lieu xay dffng la 51,2% so vdi quy 2/2018. Ty le chi phi
nguyen, vat lieu cd sff khac biet dang ke giffa cac hinh thffc sd hffu.
Tuy nhien, van cd 39,6% doanh nghiep nganh Xay dffng nhan dinh tinh hinh khd khan. Vi vay, cd hdi cho doanh nghiep xay difng tdn tai ehinh la kip thdi nam bat va nghien cffu thi trffdng; bao dam giff vffng va nang cao chat Iffdng san pham, dich vu; giam ehi phi san xua't, ha gia thanh san pham dap ffng nhu eau ngay cang eao eua khach hang.
IL Thffc trang cong tac ke toan tSp hdp chi phi san xua't va tinh gia thanh san ph^m tai Cong ty cd ph^n Vinaconex - VCN tinh Khanh Hoa
Cdng ty cd phan Vinaconex-VCN dffdc thanh lap ngay 05/05/2006, tren ed sd Lien doanh giifa Tdng Cdng ty ed phan Xua't nhap khau xay dffng Viet Nam (VINACONEX) va Lien hiep Khoa hoc
San xuat Dia chat Xay dffng (UPGC) vdi muc tieu ban dau la trien khai dau tff cac dif an ciia Lien doanh VINACONEX UPGC tai Khanh Hda. Tff jdii thanh lap den nay, Cdng ty da 5 lan dieu chinh gia'y chffng nhan dang ki kinh doanh va lan gan nhat vao ngay 18/1/2012 vdi sd dang ki mdi la 4200644489 va chinh thffc ddi ten thanh Cdng ty cd phan Vinaconex VCN. Cdng ty dffdc biet de'n trong linh vffc kinh doanh bat dpng san la mot nha dau tff chuyen nghiep, cd uy tin; Trong linh vffc thi cong cdng trinh la mot nha thau cd kinh nghiem.
Bp may ke toan cua Cdng ty dffdc td chffc theo md hinh tap trung phan quyen, vdi mffc dp chuyen mon hda cao.
/. Khdi quat chung ve cong tdc ketodn chi phi sdn xudt vd tinh gid thdnh sdn pham tgi Cdng ty CO phdn Vinaconex - VCN tinh Khdnh Hoa
- Ddc diem sdn pham
Cac san pham va dich vu eua Cdng ty bao gdm:
Nha d, Tff van thie't ke. Be tdng thffdng pham.
Ddi vdi san pham xay lap (san pham nha d), hien tai Cdng ty dffdc chia thanh cac loai: Nha biet thff, Nha d lien ke, Chung cff cao cap, Nha d xa hdi.
Dd'i tffdng va phffdng phap tap hdp chi phi san xua't
Xua't phat tff dac diem nganh xay dffng, tff dac thii ciia san pham xay dffng va de dap ffng td't nha't yeu eau cua cdng tac quan ly, cdng tac ke toan...
Cong ty cd phan Vinaconex - VCN da xac dinh ddi tifdng tap hdp chi phi san xua't la tffng cdng trinh, hang muc cdng trinh nhan thau, tffng ddn dat hang rieng biet.
Cdng ty ap dung phffdng phap tap hdp chi phi trifc tiep, ta't ca cac chi phi ed lien quan trffc tie'p den cdng trinh nao thi hach toan ghi chep ban dau va cho phep quy nap trffc tiep cac ehi phi vao cdng tnnh do (trff chi phi nhan vien quan ly dpi neu mot dpi dam nhan thi cdng nhieu cdng trinh).
Cud'i mdi thang can cff vao cac chffng tff gdc chi phi san xua't cua ta't ca cac edng trinh hang muc cdng tiinh trong thang ke toan nhap dff lieu theo tffng ma san pham de theo ddi
chi phi san xua't rieng tiing edng tnnh.
2. Ddi vdi ke todn tap hap chi phi sdn xudt
Cac chi phi san xua't phan loai va tap hdp
theo cac khoan muc chi phi phd hdp vdi dieu kien cu the va dac thii ciia Cdng ty nhff sau:
Chi phi nguyen vat lieu trUc tiep: Cdng ty cd hai kho nguyen lieu. Tai mdi kho, nguyen vat lieu dffdc chia ra hai loai la nguyen vat lieu chinh va nguyen vat lieu phu
-I- Nguyen vat lieu chinh: Bao gdm cac loai nhff ximang, sat, thep, gach, da't, da, eat, vat tff, thiet bi dien nffdc, vat tff khac,...
-\- Nguyen vat lieu phu: Bao gdm cac loai nhff nhien lieu, phu gia,...
Chi phi nhdn cong trUc tie'p: La toan bd tien Iffdng khoan theo san pham, Iffdng thdi gian, tien cdng va cac khoan phu cap mang tinh chat tien Iffdng tra cho edng nhan trffc tie'p xay lap.
Chi phi sff dung mdy thi cong: La toan bp chi phi cho cac may thi cdng nham thffc hien khd'i Iffdng xay lap bang may. May mdc thi edng la loai may trifc tiep phuc vu xay lap cdng trinh. Hien nay, tai Cdng ty Vinaconex VCN ed mot so' thie't bi xay dffng va may thi edng nhff: May trdn be tdng, may phat ban, may ep dau cdt, may toan dac dien tff, may dao vffa, may dam da't, may ud'n thep, may ban chinh Iffu, may iii, may xuc, may lu, d td tff dd, xe van tai chuyen dung, may ddng cpc Diezel, may khoan cpc nhdi,...
- Chi phi sdn xudt chung: La toan bp ehi phi san xua't eua dpi, edng trffdng xay dffng bao gdm: Iffdng nhan vien quan li dpi, cdng trffdng, cac khoan trich BHXH, BHYT, BHTN, KPCD theo d le quy dinh tren tien Iffdng ciia edng nhan trifc tiep xay lap, cdng nhan dieu khien xe, may thi edng va nhan vien quan li dpi, khau hao TSCD diing ehung cho hoat dpng ciia dpi va nhffng ehi phi khac lien quan den boat ddng ciia dpi.
-I- Cdch thffc tap hgp vd phdn bd chi phi sdn xudt chung
Cdng ty theo ddi ehi tiet tffng ndi dung chi phi, nhffng chi phi nao khdng tap hdp rieng dffdc thi ke toan tap hdp chung rdi cudi ki phan bd theo gia tri ke toan hoac gia tri quyet toan cudi nam.
Chi i)hi SXC phan bo cho timg
cong trinh, bang muc cong trinh
Tong chi phi san xuat chung can phan bo
long gia tri ke toan hoac quyet toan cuoi nam cua tat ca cong tiinh, hang
muc cong trinh can phan bo
Gia tri ke toan hoac X quyet toan cuoi nam
cffa timg cong trinh, hang muc cong trinh
3. Ddi vdi ketodn tinh gid thdnh sdn pham Ddi tffang tinh gid thdnh
Do dac diem cua nganh XDCB, cua san pham xay lap la cd tinh chat rieng le va dffa vao tinh hinh thffc te ciia Cdng ty nen dd'i tffdng tinh gia thanh san pham ciing la ddi tffdng tap hdp ehi phi san xuat. Gia thanh san pham se dffdc tinh cho tffng cdng trinh, hang muc cdng trinh hoan thanh.
Ky tinh gid thdnh
Ky tinh gia thanh ma Cdng ty thffc hien la khi cdng trinh hoan thanh.
- Ddnh gid sdn pham dd dang
Dd'i vdi san pham xay lap, Cdng ty ap dung phffdng phap danh gia khd'i Iffdng san pham dd dang theo chi phi thifc te phat sinh. Theo phffdng phap chi phi thffc te phat sinh nay thi gia tri san pham xay lap dd dang d thdi diem cud'i ky la tdng chi phi thffc te' phat sinh tff liic khdi edng den cud'i ky bao cao (cudi thang, quy).
Phuang phdp tinh gid thdnh
Cdng ty ap dung phffdng phap tinh gia thanh trifc tiep.
Tren ed sd sd' lieu da tdng hdp dffdc va chi phi thffc te cua khd'i Iffdng xay lap dd dang dau ky va chi phi thifc te cua khdi Iffdng xay lap dd dang cud'i ky tren cac bien ban xac nhan khd'i Iffdng san pham dd dang, ke toan tie'n hanh tinh gia thanh thffc te cho tffng edng trinh theo cdng thffc:
Gia thanh thuc te khoi lugmg xay IJp
hoan thanh ban giao
Chi phi thirc te khoi lucmg xay lap dd dang dau ky
Chi phi thuc te khoi lucrng xay lap phat sinh trong ky
4. Danh gia ve cong tac ke toan tap hdp chi phi san xua't va tinh gia thanh san pham tai Cdng ty cd ph^n Vinaconex - VCN tinh Khanh Hoa
a. Nhffng mat dgt duac
Thff nhdt, Cdng ty cd bp may ke toan gpn nhe, phdng ke toan dffdc bd tri hdp ly, phan cdng cdng viec cu the, rd rang vdi dpi ngu nhan vien ke toan cd trinh dp nghiep vu vffng vang, nhiet tinh, trung thffc. Cdng tac ke toan dffdc sap xe'p theo tffng bp phan: ke toan vat tff, ke' toan thanh toan, ke toan doanh thu, ke toan tdng hdp... Do dd, cdng tac chi dao san xua't, quan ly san xua't, quan ly gia thanh va phan tich hoat dpng san xua't kinh doanh cua
Cdng ty dffdc kip thdi, dung luc.
Thff hai, Cdng ty ap dung hinh thffc Nhat ky chung phii hdp vdi quy md, loai hinh, dac diem san xua't kinh doanh cua doanh nghiep. Ddng thdi, ket hdp vdi sff dung phan mem ke toan FAST AC- COUNTING lam cho cdng viec trd nen nhanh chdng, khoa hpc, chinh xac, dam bao cung cap day du thdng tin ke toan tai chinh, ke' toan quan tri, kip thdi dffa ra cac thdng tin hffu dung dd'i vdi yeu eau quan ly chi phi san xua't va tinh gia thanh san pham xay lap.
Thff ba, be thd'ng chffng tff ban dau dffdc td chu'c tffdng dd'i td't, dam bao tinh hdp ly, hdp phap, hdp le, day du theo dung quy dinh cua Bd Tai chinh.
Ben canh dd, he thd'ng tai khoan ke toan ma Cdng ty sff dung de tap hdp chi phi san xua't va tinh gia thanh san pham cung day du va phu hdp vdi cac quy dinh hien hanh cua Bp Tai chinh.
Thff tff, Cdng ty ap dung phffdng phap phan bd chi phi mot each tbich hdp, tap hdp ehi phi theo ddi tffdng nen viec tinh gia thanh chinh xac hdn.
Phffdng phap tinh gia thanh cdng ty ap dung ddn gian, dS tinh toan. Khoan muc chi phi dffdc md theo dung yeu cau cua nganh, do dd, viec tap hdp chi phi dffdc tien hanh mot each nhanh chdng.
Thff ndm, Cdng ty da xac dinh rd ddi tffdng tap hdp chi phi va tinh gia thanh san pham xay lap la tffng cdng trinh, hang mue edng trinh va ed dtf toan rieng. Nhd do, Cdng ty cd the ddi chieu kip thdi thffc te san xua't thi cdng vdi dff toan de tim ra nguyen nhan chenh lech, rut ra bai hpc quan ly mdt each nhanh nha't. Gia thanh san pham xay lap ciia Cdng ty dffdc xac dinh theo tffng khoan muc, yeu to chi phi san xua't phu hdp vdi yeu can hach toan ciia che dp ke toan hien hanh.
Thff sdu, cdng tac ke toan chi phi san xua't va tinh gia thanh dffdc xac dinh phu hdp vdi dac diem san xua't ciia Cdng ty. Cdng ty da ap dung hinh thffc giao khoan xud'ng cac dpi. Nhd vay, cac ddn vi trffc thupc nang cao tinh than trach nhiem va y thffc tff chii trong san xua't, giup cho Cdng ty tao ra dffdc nhffng san pham xay lap chat Iffdng dam bao vdi gia canh tranh tren thi trffdng, tff dd nang eao uy tin cua Cdng ty.
Chi phi thuc te khdi luong xay
lap dd dang cuoi ky
b. Mgt so ton tgi
Hien tai, Cdng ty vffa la chii dau tff vffa la ddn vi thi cdng dff an Khu dd thi VTnh Diem Trung. Ta't ca cac cdng trinh trong khu dd thi deu do Cdng ty thffc hien, nen Cdng ty gap khd khan trong viec tap hdp va phan bd nhffng khoan chi phi chung.
Cac khoan chi phi chung thffdng lien quan de'n rat nhieu cdng trinh, hang muc cdng trinh, nhffng tieu thffc phan bd la gia tri ke toan hoac gia tri quyet loan cud'i nam. Ne'u nhffng gia tri nay chffa xac dinh dffdc thi phan bd theo gia tri tam tinh hoac dff toan nen ket qua khdng cbinb xac.
Nhan vien ke toan kiem nhiem nhieu phan hanh tao nen ap life trong cdng viec. Ben canh dd, ke toan thanh toan dffdc phan cdng nhiem vu lam thu quy cua Cdng ty (vi pham nguyen tac bat kiem nhiem trong ke toan).
- Do dac diem cua nganh Xay difng la cac cdng tiinh thi edng thffdng d xa, phan tan rpng cho nen viec cap nhat chffng tff tff cac cdng trinh thi cdng khd khan. Mac du tai cac dpi thi edng deu cd nhan vien chiu trach nhiem thu thap chffng tff va lap bang ke nhffng ta't ca lai dffdc nop len phdng ke toan cung mdt thdi diem cud'i thang hoac cud'i quy dan de'n lam cham viec quye't toan va tinh gia thanh cdng trinh.
III. Cac giai phap nham hoan thien cdng tac ke toan tap hdp chi phi san xuS't va tinh gia san pham tai Cong ty cd phan Vinaconex-VCN tinh Khanh Hoa
Mgt la, hodn thien cong tdc to chffc nhdn sU tgi phong Tdi chinh - Ke hogch.
Cdng ty cd the bd sung them nhan vien ke toan, tach cac phan hanh ke toan rieng biet. Cu the:
Kg toan vat tu
Kfi TOAN TRI/CiNG (Tniong phong)
Ke toan doanh thu, tai san co
dtnh
Ketoan cong no
Ke toan tong hgp va tinh gia
thai 111
Ke toan thanh toan
Thii quv
Viec ap dung giai phap nay tai Cdng ty cd tac dung ban che ap life trong cdng viec cho nhan vien ke toan, tranh trffdng hdp vi pham nguyen tac bat kiem nhiem trong ke toan.
Hai Id, hodn thien cong tdc ludn chuyen chffng tff.
De khac phuc tinh trang tap hdp chffng tff cham tri, phdng ke' toan nen quy dinh thdi gian nop chffng tff cu the de cd sd lieu phan anh kip thdi.
Thdi gian nop can cff vao pham vi dia ban cdng trinh thi cdng. Chang han nhff, dd'i vdi nhffng edng tnnh gan phai tap hdp chffng tff ve phdng ke toan cham nha't la ngay 28 hang thang, cdn dd'i vdi nhffng cdng trinh xa hdn thi phai nop sdm hdn cham nha't la ngay 25 hang thang.
Ben canh do. Ban giam dd'c Cdng ty phai ed sff hd trd trong viec nang cao y thffc trach nhiem, xay dffng che" dp thffdng phat rd rang, trff vao tien Iffdng hoac tien thffdng eua nhan vien ne'u nop cham theo quy dinh.
Ba Id, hodn thien viec phdn bd chi phi chung tgi Cong ty.
Vdi kha nang tai chinh va quy md hien tai, Cdng ty ed the nghien cffu va ap dung phffdng phap ke toan ehi phi dffa tren boat ddng ABC (Activity Based Costing). Phffdng phap ABC ddi hdi qua trinh phan bd ehi phi san xua't ehung cho tffng loai san pham, dich vu dffdc tien hanh theo 2 hai giai doan phan biet:
* Giai dogn 1: Tap hgp chi phi sdn xudt chung theo cdc bg phdn vd hogt dgng
Phan tich qua trinh san xua't thanh cac boat ddng (Activities):
Cac hoat ddng gay ra sff phat sinh ehi phi san xua't chung d Cdng ty bao gdm: Hoat dpng sff dung nhan edng quan li san xua't; boat ddng sff dung may mdc; hoat ddng tieu thu nang Iffdng, ddng life; hoat
ddng giam sat, kiem tra chat lffdng;...
Xac dinh cac trung tam boat ddng (Activities Centre):
Tai Cdng ty Vinaconex - VCN, cd the xac dinh cac trung tam boat dpng nhff:
Trung tam thi cdng cdng trinh; Trung tam giam sat, kiem tra san pham; Trung tam boat ddng may mdc;...
Tap hdp ehi phi cho cac bd phan va quy nap chi phi eho cac boat ddng:
Chi phi san xua't chung phat sinh trffdc he't se dffdc tap hdp cho cac bd phan nhff: phan xffdng san xua't, dpi san xua't,... Tie'p dd, chi phi se dffdc quy nap eho cac boat dpng hoac trung tam hoat ddng da xac dinh.
* Giai dogn 2: Phdn phdi chi phi cho tffng logi .^. j , ^^^ ^^^ ^x^ T6ng chi phi cho iioat dong i sdn pham, dich vu ^ . , ^. hoac mot cong viec i Tdng s6 13n hay cong viec i '
Xac dinh ti le ehi phi san xuat cho cac boat dpng
Viec van dung phffdng phap ABC tai Cdng ty pham chinh xac hdn, ma cdn cung cap thdng tin khdng chi cung cap thdng tin ve gia thanh san hffu ich cho cdng tac quan li doanh nghiep •
TAI LIEU THAM KHAO:
1. Cdng ty cd phdn Vinaconex - VCN tinh Khdnh Hda, 2017. Bdo cdo tdi chinh, tdi lieu ki todn trong 3 ndm (2015 2017), Khdnh Hda.
2. Thuy Hiin, 2018. Han 57% doanh nghiep xdy dffng dff bdo thuan lai han trong quy 3, https://vietnambiz.vn/hon-57-doanh-nghiep-xay-dung-du-bao-thuan-loi-hon-trong-quy-3-61016.html
3. TS. Nguyin PhUOng Liin, 2013. Hudng ddn ki todn doanh nghiep xdy lap, NXB Tdi chinh.
4. Qud'c hdi, 2014. Luat Xdy dung sd50/2014/QH 13 ngdy 18/06/2014.
5. ThS. Phgm Rin, 2006. Ke todn chi phi dffa trin hogt dgng (Activity Based Costing - ABC), https://www.google.eom/url?sa-t&rct-j&q=&esrc-s&source-web&cd=l&cad-rja&uact=8&ved=2ahUKEwjR yenpy6_eAhXLF4gKHSHWCZUQFjAAegQIAxAC&url=http%3A%2F%2Fsdcc.vn%2Ftemplate%2F2840_36.doc&
usg=AOvVaw3FvZJVWgyiE-cLWmrq8ag6
6. SdXdy dffng tinh Ninh Thuan, Vugt qua khd khdn, thdch thffc cda doanh nghiep xdy dffng, https://www.nin- hthuan.gov.vn/chinhquyen/soxd/Pages/VUOT-QUA-KHO-KH/iN,-THACH-THUC-CUA-DOANH-NGHIEP-XAY- DUNG.aspx
Ngay nhan bai: 7/10/2018
Ngay phan bien danh gia va sufa chii'a: 17/10/2018 Ngay cha'p nhan dang bai: 27/10/2018
Thong tin tdc gid:
ThS. MAI DIEM LAN Hl/ONG
Giang vien Bo mon Ke toan, khoa Kg' toan Tai chinh, Trffdng Dai hoc Nha Trang
IMPROVING THE ACCOUNTING ACTIVITIES RELATED TO THE CALCULATION OF THE COST OF PRODUCTION AND THE COST OF GOOD MANUFACTURED AT VINACONEX -
VCN KHANH HOA JOINT STOCK COMPANY
• Master. MAI DIEM LAN HUONG Lecturer, Department of Accounting
Faculty of Accounting and Finance, Nha Trang University
ABSTRACT:
This study is to analyze the accounting activities related to the calculation of the cost of production and the cost of good manufactured at VINACONEX VCN Khanh Hoa Joint Stock Company. The study's results show that in spite of achivements, the company's accounting activities related to the calculation of the cost of production and the cost of good manufactured still have some limitations. Based on the results, the study proposes solutions to improve the company's accounting activities related to the calculation of the cost of production and the cost of good manufactured.
Keywords: Cost of production, cost of good manufactured, VCN Khanh Hoa Joint Stock Company.
