Nglnien cOu - Trao d d i
CAC DOANH NGHI5P THUOC
TONG CONG TY CONG NGHIEP 6 TO VI^T NAM:
Hoan thien phan loai chi phi phuc vu trong ke toan quan tri
• ThS.PHAM THI TUYET MINH - Hoc vien Ngdn hdng
C
hien Itfdc phat tridn nganh Cdng nghiep d td Viet Nam den nam 2025, lam nhin de'n nam 2035 vdi muc lieu la: xay dtfng nganh Cdng nghiep d Id Viet Nam trd thanh nganh edng nghiep quan trpng cua dd't ntfdc, dap tfng nhu cau thi irtfdng ndi dia ve cdc loai xe cd ldi the canh tranh cao, tham gia xua^t kha'u, lao ddng Itfc thuc da'y stf phdt trien cua cac nganh cdng nghiep khac. Chinh vay, cdc doanh nghidp (DN) san xua't d td Viet Nam dang quan tdm nhieu de'n vd'n de quan ty kinh te, ddc biet Id cdng tdc ke' loan quan tri tai DN, trong dd ke'lodn chi phi la mgl ndi dung quan trgng.Thiic trang phan l o a i chi phi
Cac DN san xua't va lap rap d Id ihugc Tong cdng ty (TCT) Cdng nghiep d id Viet Nam da tien hanh phan loai chi phi theo khoan muc. Cu thd:
- Chi phi sdn xud't:
-\- Chi phi nguyen vdt lieu trtfc tie'p bao gdm cdc thdnh phan:
Linh kien d td nhdp khau, thue nhdp kha'u, chi phi van chuyen bdng linh kien, Chi phi sdn, vat
lieu gd lap, chi phi nguyen vdt lieu mua trong ntfdc, nguyen vat lidu phu: Nhtf md, que ban, bu long, d'c viL..
+ Chi phi nhdn cdng trtfc tie'p:
Tien Itfdng, cdc khoan phu ca'p, lien an ca, lien lam them gid.
cac khoan trich theo Itfdng.
+ Cbi phi san xud't chung: Chi phi phuc vu cho san xud't phdt sinh trong phdn xtfdng nhtf chi phi nhdn vien phdn xtfdng, chi phi vat lieu, chi phi kha'u bao.
cdng tdc phi...
- Chi phi bdn hdng: Tien md' gidi ban hang, tie'p ibi ban hdng chi phi vdn chuydn xe di ban, tien Itfdng va tidn dn ca phdng kinh doanh, chi phi dien, ntfdc phdn bd...
- Chi phi qudn ly DN: Phi chuydn tien, chi phi xdng dau di edng tdc, chi phi khd'u hao TSCD, tien Itfdng va cdc khoan trich theo Itfdng bd phdn quan ly...
Viec phdn loai cbi phi theo lieu thtfc nay de thtfc hien chtfc ndng cung cd'p thdng lin qud khtf. Nd la cd sd de lap hdp chi phi va linh gia thanh theo phtfdng phdp truyen thd'ng trong ke'lodn ldi ehinh.
Ngoai ra eac DN thupe TCT Cdng nghidp d td Viet Nam cdn
phdn loai theo ndi dung kinh le' chi phi:
- Chi phi nguyen vat lieu nhtf ban thanh phim nhap khau, sdn, thep...
- Cbi phi nhdn cdng nhtf tidn Iffdng, lien cdng, bao hiem xa hoi, bao hiem y le', kinh phi cdng doan, bao hiem that nghiep... ciia bg phan trtfc tie'p san xua't va gidn tie'p.
- Chi phi kha'u hao cdc tdi san cd'dinh: Phan anh ldng so khdu hao trich trong ky cho tat ca cac TSCD stf dung cho san xud^t kinh doanh.
- Chi phi dich vu mua ngoai nhtf tidn dien, tidn ntfdc, chi phi bao dtfdng may mdc thiet bi...
- Chi phi khde nhtf edng tdc phi, chi phi ddo tao, phi cau dtfdng...
Cdc cdch phdn loai tten giup cdc DN linh dtfdc dd ddng gid thdnh sdn phd'm theo khoan muc chi phi va phan tich dtfdc tinh hinh thtfc hien muc tieu giam tffng khoan muc chi phi ttong gia thanh san pham. Ddng thdi dap tfng ydu cau cung cd'p thong tin cua ke todn tdi chinh trong vi6e lap Bang can dd'i ke toan va Bdo eao ke'l qud kinh doanh.
Tuy nhien cac each phan loai
Nghien cuu
nay khdng ddp tfng dtfdc yeu cau cung ca'p thdng tin eua quan Iri trong ndi bd DN. Viec phan loai chi phi theo khoan muc ihtfdng gan vdi san phd'm eu the, trong khi dd dd phuc vu nhu cau quan ly chinh xac hdn tbi phai phdn loai gan vdi nhdm sdn pham, gdn vdi ttfng loai trung tdm chi phi...
Mat khac, can md rdng cae each phan loai chi phi ddc biet la cdch phdn loai theo md'i quan hd vdi mtfc dp hoat ddng.
(Jiai phap h o a n t h i e n De phat irien ke toan quan tri trong cac DN thudc TCT Cdng nghiep d id Vidt Nam, can phdn loai cbi phi theo nhieu tieu thtfc khac nhau Trdn cd sd cac phdn tich tren, tac gid dtfa ra mdt so' giai phap:
Tktl nhd'i: Phdn loai chi phi Ihanh bidn phi, dinh phi va chi phi hon hdp:
Thdng tin ve bie'n phi va dinh phi dtfdc stf dung nhieu trong cac quyet dinh ngan han va stf dung trong viec lap dtf todn chi phi, dtf loan ngdn sdch.
Thii hai: Phan loai chi phi theo kha nang qui nap ehi phi cho cdc dd'i Itfdng chiu chi phi
Ne'u xem xet dd'i itfdng chiu chi phi la iffng loai sdn pham san xua't thi cdc chi phi trtfc tie'p thtfdng bao gdm:
- Chi phi phat sinh ttong phdn xtfdng san xud'l: la eac ehi phi nguyen val lidu trtfc tie'p, chi phi nhdn cdng trtfc tiep. Tai cdc DN thudc TCT thtfdng can ctf vdo Phieu san xud't dd xdc dinh chi phi nguyen vat lidu trtfc lie'p vd cbi phi nhan cdng trtfc tiep.
- Chi phi phai sinh ngoai qua irinh san xud't: cbi phi cua cdc hdp ddng nhtfdng quyen san xud't san pham, chi phi nghien ctfu phdt tridn san pham, chi phi Bong 1: Phan logi chi phi theo moi quan he vdi mtfc dp hoqt d o n g
Bien S|nh CP Hori phE phf hap BO PHAN SAN XUAT
1. Chi phi nguyen vat lieu (chi phi mua nguyen v3t liSu, Ihu^ I nhap khau, chi phi van chuydn td cang vS cong ty, chi phi!
v|t lieu son, chi phi vat lieu noi dja hoa trong nude.) I 2. Chi phi nhan cong true tiep
I - Chi phi tign liiong cSng nhan trUc ti^p san xudt cho tiJng cong doan nhu tien, due, khuon ep, ddt..
I - Cac khodn tnch theo lUOng cua cong nhan tai cac td SX 3. Chi phi san xudt chung
j - Chi phi nhan cflng gian tiep (luong & cac khoan trich theo jjiwngciia bo phan quan ly phdn xudng)
- Chi phi cdng cu, dung cu san xuat (trang b; bao ho lao i dong, ban ghe,...)
;-ChTphi khau hao T-CD (may moc thigt b) SX &"nha xudng) - Chi phi dien, nuc ngphanxudng sdnxuSt "
^ a c h O a k h o , ^^ thietbi _
[-Chi phi thiet k i thu xe. dang kjgm _ _ ^ i-Chi phi bao m^Dcthigt^
pChiphikh , - . - ' " J'—)
dang ky bao hd nhan bieu san pham, chi phi hoa hdng tieu ihu sdn phd'm..
Cdc chi phi gidn tie'p dd'i vdi ttfng loai san phd'm ihtfdng la cbi phi san xua'l ehung va cae chi phi quan ly hanh chinh chung.
Viec phan loai chi phi thdnh cdc chi phi trtfc tie'p va gian tiep cho ttfng loai san phd'm la cd sd danh gia hieu qua boat ddng, lap cac bdo eao gia thanh sdn xua'l cho timg loai san phd'm de so sdnh giffa cdc ky cung nhtf so sanh vdi dtf todn, phdt hien cdc chenh lech giffa dtf todn vd thtfc le' iff do tim bieu nguyen nhdn vd dffa ra cac bien phdp stf dung chi phi ngay cang hieu qua.
Neu xem xet dd'i itfdng chiu phi Id ttfng phan xtfdng san xua't thi cac ehi phi trtfc lie'p ihtfdng bao gdm:
- Cdc chi phi trtfc tie'p ciia cdc san phd'm dtfdc san xua'l irong phdn xtfdng.
- Cac chi phi chung trong phdn xtfdng (kha'u hao mdy mdc thiel bi va nha xtfdng, dien, ntfdc, Itfdng va cdc khoan trich theo Itfdng cua nhdn vien quan ly phdn xtfdng).
Cdc chi phi gidn tie'p dd'i vdi tffng phdn xtfdng san xua't thtfdng la cac chi phi quan ly hanh chinh chung tren pham vi loan DN.
Viec phan loai ehi phi thdnh cdc chi phi trtfc tiep va gidn tie'p cho ttfng phan xtfdng san xua't se la cd sd de danh gid hieu qua boat ddng cua tffng bd phdn san xua't •
TAI LIEU THAM KHAO:
1. Giao trinh Ke toan quan In, Hoc vien Tai chinh.
2. Thflng tu 53/2006m"-BTC ban hanh ngay 12/6/2006 hudng dan ap dung ke toan quan tn trong DN.
