TAP CHi CONG THIfQiNG
HOAN THIEN KE TOAN QUAN TRI CHI PHI TRONG CAC DOANH NGHIEP XAY LAP TREN
DIA BAN TINH QUANG NINH
• HOANG THI THUY - N G U Y I N TH! THU HANG
TOM TAT:
Ke' loan quan tri chi phi la mot cdng cu quan ly quan trpng va htfu hidu trong qua trinh hoach dinh, kiem sodt ehi phi, tinh todn hidu qua qud trinh kinh doanh dd' ttf do cdc nha quan tri doanh nghiep cd the dtfa ra quye't dinh dung dan. Ke' todn quan tri chi phi ed nhidm vu tinh toan do Itfdng chi phi cho mdt san phdm, mdt khd'i Itfdng san pham, cdng vide, lao vu dich vu cung nhtf xae dinh ehi phi phdt sinh theo ttfng dia diem. Tff do giup nha qudn tri cd nhffng giai phap tdc dpng Idn cdc chi phi nay, nham muc dich tie't kiem va ha thd'p chi phi. Bai viet nay la kd't qua khao sat thffe trang ke todn qu^n tri chi phi tai cdc doanh nghidp xdy lap trdn dia ban tinh Quang Ninh, tff dd cho tha'y sff ddng gdp cua cac thdng tin do ke toan quan tri chi phi cung ca'p tai cdc doanh nghidp cdn chffa hidu qua, nhieu thie'u sdt can ed cac bien phdp khde phuc.
Tif khoa: Ke' todn quan tri, quan ly doanh nghidp, doanh nghidp xdy lap, Quang Ninh.
1. Thi^c trang kd' toan quan tri chi phi tai cac doanh nghidp xay lap trdn dia ban tinh Quang Ninh
1.1. Ve td chdc bd mdy ketodn quan tri chi phi
Cac doanh nghidp xdy lap tren dia ban tinh Quang Ninh dffdc khao sat deu dp dung md hinh ke't hdp, trong bp mdy ke'toan cac nhan vien vtfa lam cdng vide kd'toan tai chinh va vffa lam cdng viec kd' lodn quan tri. Thdng tin stf dung cho kd' loan quan tri ehii ye'u dffdc la'y ttf ke' todn tai ehinh.
1.2. Noi dung ketodn qudn tri chi phi Qua thtfc td'tai eac cdng ty khao sdt, thtfc trang kd' todn quan tri ehi phi dtfdc the hien cu the tren ede mat sau:
Tai cdc doanh nghidp xay lap trdn dia ban tinh Quang Ninh thtfdng phan loai chi phi theo muc dich va edng dung, vdi cdc phan loai nay ehi phi dtfdc phan loai bao gdm: Chi phi nguydn vdt lieu trtfc tid'p, chi phi nhan cdng ti-ffe tiep (gdm lao ddng trong danh sdch va lao dpng thue ngoai), chi phi may thi cdng va chi phi san xud't chung. Con cac cdch phan loai khde thi chffa dffdc fid'n hanh, dac bidt la each phdn theo tfng xtf cbi phi.
Dtf lodn la btfdc can thie't cho mpi boat ddng kmh doanh, cdc cdng ty nay lap dff toan dffde thffc hien cho cdc cdng trinh, hang muc edng trtnh (thtfc hien qua 4 bffdc).
Budc 1: Vide lap dff todn dffde xay dtfng theo thid't ke ban vd ky thuat, Ttf dd, ke todn xac dinh
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kh6'i lifdng cdng tac xay lap, dinh mtfc xay dffng cdban de tid'p de'n xdc dinh ehi phi nguyen vat lieu tnic tiep, chi phi nhan cdng trffc tiep, cbi phi may thi cdng va chi phi san xua't chung,
Budc 2: San pha'm khi phan loai chi phi va lap {itf loan chi phi, kd' toan phai tien hanh tinb todn cac chi phi va tinb gid thanh san pham, de tinh todn dtfdc gia thanh san pha'm. Bffdc dau tidn la phai xac dinh dffde dd'i tffdng kd'todn ehi phi, tid'p theo van dung cac tai khodn, sau dd tdp hdp cdc khoan muc chi phi phdt smh, tie'p den ddnh gid san pham d^ dang va cud'i ciing linh gia thanh theo phffdng phap nao.
Xud't phat ttf quy dmh ve vide lap dff todn cong trinh xay dffng, chinb vi vay dd'i ttfdng ke' loan chi phi sin xua't cOng phai tap hdp theo ttfng cdng trinh, hang muc edng trtnh.
Su" dung he ihd'ng tai khoan kd' todn theo doi kd' loan quan tii ehi phi. Vdi cdc cdng ty dffdc khao sat ap dung hd thd'ng tai khoan kd'todn theo Thdng ttf sd 200 /2014/TT - BTC theo eac TK 621, TK 622, TK 627, TK 623, TK 154 va TK 632.
Budc 3: Sau kbi bach toan eac khoan muc chi phi phat sinh, de phu hdp vdi dac didm cua nganh xay lap, phii hdp vdi cdch thtfc td chtfc quan Iy, Cac cong ty nay stf dung phffdng phap tinb gid thanh gian ddn.
Budc 4: Stf dung cae khoan chi phi phdt smh CO hieu qua hay khong la mdt trong nhtfng yd'u to' quye't dmh den hidu qua kmh doanh rd't nhieu, chinh vi vay cdc nha quan tri phai cd cdc thdng tin
&i danh gia hieu qua kiem sodt ehi phi. Qua khao sat thu'c te tai cdc cdng ty nay, cho chung ta thd'y viec danh gia hieu qua kiem sodt chi phi tai cac doanh nghidp xdy lap trdn dia ban linh. Chinh vi vay, cac nhd quan tri chtfa thd dffa ra dffdc kd't luan vd vide hidu qua kiem soat chi phi de'n mtfc do nao.
1.3. Ddnh gid thdc trang ketodn qudn tri chi philqicdc doanh nghiep xdy lap tren dia bdn dnh Quang Ninh
* Vi Uu diem:
Cac doanh nghiep xdy lap tren dia ban tinh Quang Ninh da thtfc bidn mdt each ttfdng dd'i day i5u, nghiem chinh theo chd' dp ke todn tai chinh ma Nha ntfdc da quy dinh,
^PhSn loai ehi phi theo ttfng khoan muc chi phi
& phuc vu kd' todn chi phi tiieo chd' do quy dmh.
Lap dtf todn da thtfc hidn Idp dff toan tinh cho ttfng edng trinh, bang muc cong trtnh.
Ke todn chi phi va tinh gia thdnh san pham da xdc dinh dd'i tffdng tdp hdp chi phi va dd'i tffdng tinh gid thanh.
He thdng tai khoan sff dung dung npi dung.
Lap, luan chuyen chtfng ttf, ghi chep va tiieo ddi trdn cdc sd ke todn ehi tie't va tdng hdp deu tid'n hanh theo dung che do quy dinh.
Ke todn quan tn ehi phi va tinh gid tiianh san pham tffdng ddi phu hdp vdi dac diem san xua't xay lap.
Quy tiinh thu thap thong tin chi phi tai cac bp phan kd' todn ttfdng dd'i chat che
* Ve hqn che:
Cin ctf de phan loai ehi phi chtfa dap tfng dii yeu cau cua kd'todn quan tii chi phi.
Lap dtf todn chtfa dap tfng du ydu cdu cua ke' todn quan tri
Phan tich md'i quan he chi phi - khd'i Iffdng - ldi nhuan chffa dtfdc tid'n hanh.
Kd' toan chi phi va tinb gia thanh san pham cd mot so' npi dung chffa phan dnh ehinh xac theo quy dmh cua Bd Tai chinh,
Stf dung mot so' tai khoan kd' loan chtfa phan dnh cbinb xde dung npi dung cua tai khoan theo quy dinh eua Bd Tai ehinh
Ddnh gid hidu qua va kiem sodt chi phi chtfa mang lai hieu qua cao eho cdc doanh nghidp.
2. Giai phap hoan thien kd' toan quan tri chi phi tai cac doanh nghidp xay lap trdn dia ban tinh Quang Ninh
2.1. Hodn thien md hinh bg mdy ketodn qudn tri chi phi
Ke todn quan tn chi phi la mot trong nhtfng va'n de khd mdi me dd'i vdi Viet Nam, he thd'ng kd' todn cua cdc doanh nghidp Vidt Nam chu ye'u la hd thdng kd' loan kd't hdp kd' todn tdi chinh va kd' loan quan tri. De cd thd dtfa ra md hinh cho eac doanh nghidp xay lap tren dia ban tinh Quang Ninh thi cac doanh nghiep da va dang dp dung md hinh ke't hdp kd' todn tai chinh va ke todn quan tii, nhtfng trong md binh do td chtfc bd m^ay ke loan ndn bd sung them nhdm phan tich, tdng hdp kd' todn tai cbinb ridng va nhdm phan tich tdng hdp ke todn quan tri de phuc vu thong tin cho nhd quan tri mdt cdch tdi ffu va mang lai hidu qua eao nhd't.
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2.2. Hodn thien viec sd dung tdi khodn ke todn vd he tho'ng so ketodn phiic VH cho viec to chdc ke todn qudn tri trong mo hinh ke todn qudn tri ke't hOp
Ve cd ban cac doanh nghiep xay lap tren dia ban tinh Quang Ninh da stf dung cac lai khoan kd' todn cua ke'toan tai ebinh theo dung npi dung ciia Bd Tai chinh da quy dmh trong he thd'ng chua'n mffc. Ndn boan thidn hdn ve cdng tdc bach toan, quy Irinh thu thap thdng tin cho kd' loan tai chinb va ehi tid't he thd'ng tai khoan eu the hdn de stf dung cho ke' loan quan tri tai cdc doanh nghidp xay lap theo md binh kd' loan quan trj ke't hdp.
Dffa trdn ed sd da hoan thidn hd thd'ng tai khoan mdt each cbi tiet bdn de theo ddi eac khoan muc chi phi phat sinh, cac doanh nghiep xdy Idp dn phai hoan thien he thd'ng sd kd' toan, thdm mot sd' npi dung trong sd kd' toan de he thd'ng sd ke todn phuc vu to't eho edng tdc ke' todn quan tri chi phi. Kbi nha quan tri nhin vao hd thd'ng sd kd'todn cd the ddnh gid dffde mdt phan nao do ve vide stf dung cae khoan muc chi phi dd hdp ly chtfa.
2.3. Hodn thien ngi dung ciia ketodn quan tri chiphi
De cd dffdc ede thong tin cd gid tri cho vide tdng hdp, lap bdo cao stf dung cho boat ddng quan tri. Ngoai cdch phan loai chi phi theo muc dich va edng dung, cdc doanh nghiep can stf dung them each phdn loai theo md'i quan he vdi mffc dp hoat dong.
Hoan thidn viec xay dffng dinh mffe va dtf todn chi phi: Thdng qua hoan thidc vide xay dffng dinh mffe ehi phi va van dung md'i quan he cbi phi - khd'i Iffdng - ldi nhuan de hodn thidn vide lap dff loan.
Hoan thidn vide xdy dffng cac dinh mtfc cbi phi.
Do chtfa ed he thdng dinh mtfc chi phi ridng eiia doanh nghiep nen cdc cong ty can phai xay dffng dinh mtfc chi phi cho tffng loai hinh xay dtfng (Xay dtfng dtfdng, xdy dffng cau...), cung nhff tffng hdp ddng xdy dffng.
Van dung md'i quan bd cbi phi - khd'i Iffdng - ldi nhuan de xdc dinh gid dff than (hay chinh la hoan thidn lap dff loan kinh phi xay lap), Hien tai, ede
cdng ty cd phan xay lap xde dinh gid dff thau (Idp dff todn) dffa tren cbi phi xay Idp trffc tiep va ede ty Id (con gpi la phffdng phap xuoi). De cae doanh nghiep kha'e phuc dffdc nhffdc diem eua phtfdng phdp tinb xudi, ede doanh nghidp nen van dung md'i quan he chi phi - khd'i Iffdng - ldi nhudn dd'n dp dung phtfdng phdp tinh todn chi phi dffa vao lai tren bien phi dd xac dinh gid tranh thau (hay chinh la phtfdng phdp tinb ngtfdc). Vdi phtfdng phap nay se giup cho cac nha quan tri trong vide dffa ra gia tianb thau hdp ly va tiioa ddng.
Hoan thien kd' todn cbi phi va tinh gid thanh san phd'm thdng qua xay dtfng cdc trung tam chi phi dd' theo ddi va quan ly chi phi. Cdc doanh nghiep xdy dtfng cdc trung tam chi phi de theo ddi va quan ly ehi phi, sau khi xay dtfng xong dtfa vao boat ddng thi cdc doanh nghidp phai xde dinh dffdc bp phdn nao boat dpng mang lai hidu qua de tff do cdc nha quan Iy se dffa ra nhffng chid'n Iffdc cu the nham ndng cao hidu qua quan ly tai doanh nghiep,
Hoan thidn vide ddnh gid bieu qua va kiem sodl chi phi. Cdng tdc danh gid hieu qua va kie'm sodt ehi phi dat hieu qua cao thi cdc nba quan ly phai phdt hidn cac ehi phi cdt giam bdng cdch nhdn didn va tap hdp cdc chi phi Ihanb trung tdm va kd't qua tinh toan se giup ta phat hidn cdc bp phan ydu kem trong vide stf dung va quan ly chi phi. Ttf do mdi cd the ddnh gid va kiem sodt dtfdc ) cdc ehi phi phdt sinh irong doanh nghidp. Ngoai ' ra, he thd'ng bdo cao kd' loan quan tn tai eac doanh nghiep xdy Idp dang ra't sd sai, chtfa dap | tfng dffdc nhu cau thdng tin cho nha quan tri. Ma ., ede bdo cdo ke' todn quan tri la phffdng tidn , truydn dat thdng tin, cung cap thdng tin thich hdp, kip Ihdi de giup nha quan tri ltfa chpn dtfdc eac phtfdng an kinh doanh mang lai hieu qua cao nhat bao gdm cac bdo cdo: bao cdo tdng hdp chi phi ' san xua't, bao cao tdng hdp chi phi nguyen vat * lidu trtfc tid'p, bao cdo tdng hdp chi phi nhan cdng <
trtfc tid'p, bdo cdo tdng hdp chi phi mdy thi cdng, bao cdo tdng hdp chi phi san xua't chung va bdo cdo tdng hdp ehi phi quan ly doanh nghidp •
TAI LIEU THAM KHAO:
/, PGS.TS. Nguyin Ndng Phiic (2013), Gido trinh Ketodn qudn tri doanh nghiep. Nxb Dai hgc Kinh tequdc ddn.
2. PGS.TS. Pham Vdn Duoc. Ddng Kim Cuong (2010). Kitodn qudn iri, Nxb Thdng ke.
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Ngay nhSn bai: 25/4/2019
Ngay phan bi^n danh gia va siJa chffa: 5/5/2019 Ngay chap nh$n dang bai:
Thong lin tdc gid:
ThS. HOANG THI THUY - ThS. NGUVf N THI THU HANG Khoa Kinh te
Trrf&ng Daii hpc Cdng nghiep Quang Ninh
IMPROVING THE EFFECTIVENESS OF THE COST MANAGEMENT ACCOUNTING IN CONSTRUCTION ENTERPRISES LOCATED
IN QUANG NINH PROVINCE
• Master. HOANG THI THUY
• Master, NGUYEN THI THU HANG Faculty of Economics, Quang Ninh University of Industries
ABSTRACT:
Cost management accounting is an rmportant and effective management tool m the process of planning, controlling cost and evaluating tiie efficiency of business activities in order assist managers in making decisions correctly. The cost management accounting could calculate the product cost, volume of products or services as well as determine incurred costs by locations, helping managers has solutions to control and reduce these costs. By surveying the situation of implementing the cost management accountmg in construction enterprises located in Quang Ninh province, this article finds that there are many shortcomings related lo the implementation of die cost management accounting in diese companies.
Keywords: Accounting management, business management, construction enterprises, Quang Ninh province.
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