Nghien cihi trao t i i
Ian iuno te ttoni pliiim pliap Ke loan Quan Irj chi phi hien lai Mep xay dung gia
Application of modern cost management acconnting techniques to deleimine expenses in transportation construction companies
" ^ m s Ngnydn Thj Thai An*
Do gia ban cda san phSm xay lap duac xac 6inh trudc, n§n cac nhd quan tri se xac dinh duac chi phi phat sinh du ki€n. Cong tac x^c dinh chi phi (XDCP) phM sinh va kiem soat chi phi (KSCP) vdi muc ti§u cit giam chi phi dS dat duac mUc lai nhuSn cao nhit, nhung v i n d^m bao chat luong san pham c6ng trinh ta can thiet, doi vdi cac doanh nghiep xay dung (DNXD) cong trinh giao thong hien nay.
Van dung phuang phap XDCP san xuSt san phim theo md hinh chi phi muc tieu va phuang phap Kaizen, dSXBCP trong DN xay dung giao thdng la phu hop va cd y nghJa quan trong 66 KSCP phat sinh, nh^m c§t giam toi da cac chi phi f<h6ng can thiet, di dat duac mUc tai nhu$n mong mu6n.
TU khda: Phuang phap chi phi muc tieu, phuang phap Kaizen, Trung tSm chi phi
Abstract:
Due to the pre-determined selling prices of construction products, business managers will determine the expected costs. Determining (xjsts and controllings with the goal of cutting costs to achieve the highest profit but stilt ensure the quality of construction products is necessary for the traffic construction enterprises. Taking advantage of ttie method of determining the cost of producing the product under the target cost model and the Kaizen method to determine the cost in the traffic construction business is appropriate and signi^- cant in order to Control costs incurred to minimize unnecessary expenses to achieve the desired return.
Keywords: Target Cost Method, Kaizen Method, Cost Center
T
rong bdi canh ngdy cdng hdi nhap sdu v d kinh td qudc td, sy canh tranh giOa cac DNXD edng trinh giao ttidng cdng gay gat. De tdn tai va phat triln trong hodn canh ndy, cac DNXD cdng trinh giao ttiflng can phai tang cudng cdcgiai phdp quan trj chi phi, ma trong tam la KSCP san xuat va cat giam chi phf hieu qua nhat. V d dac thu sSn xuat kinh doanh cfla cde DNXD giao thdng thudng tidn hdnh san xuat theo don dat hang, gia ban dupe xac djnh trudc
Nhdn: 20/5/2017 Bien tap: 15/6/2017 Duyet ddng; 23/6/2017 khi td chflc san xuat thi cdng. Vide xdc djnh ddi tupng tdp hpp chi phf cfla cde DNXD cdng trinh giao ttidng hidn nay Id cdng trinh, hang muc cdng binh va chf md giflp cho vide tfnh gia thdnh cdng ttinh, hang myc cdng trinh khdng cd y nghTa trong vide KSCP phdt sinh vd cat giam chi phf trong cde giai doan td chdc thi cdng edng trinh, hang muc cdng trinh d l dat dupe myc tidu Ipi nhudn. Vide nghidn cflu vd dp dung phuong phdp XDCP phu hpp, sd giflp cho cae DNXD tdn tai vd phat triln trong giai doan hidn nay.
Noi dung cdc phUOng phdp XDCP.
1. Phumg ph§p XDCP Mo md hinh (^i phi mijic ti§u
Ms hinh chi phf muc tieu cd ngudn gdc tu edc nude phdt triln, Phuong phdp ehi phi muc tidu la tdng t h i cac phuong phap, edng cu qudn trj eho phep dat dupe muc tieu chi phi vd mue tieu hoat ddng, d giai doan thidt ke va kd hoach hda san pham md, Tfnh gid theo chi phf muc tidu " Target Cosf la mflt trong cdc phuong phdp hien dai trong kd toan quan trj chi phi, Tinh uu viet cfla phuong phap da dupe thUa nhan trdn thd gid, vi chi phf myc tieu la mot cdng cu khich Id vd tao thuan Id eho viec lien
* Dai hoc Cong nghe Giao thdng Van tai
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I ^ i e n cihi trao difl
kdt.giOa cdc bd phdn cCia cdng nghd san xuat.
Phuong phdp ndy, da dupe dp dung nhieu vao cudi ttid ky 20, bd cdc cdng ty Idi nhu Toyota, NEC, Sony va Nissan. Phuong phdp ndy, cho phep DN tao ra cdc co sd kilm sodt d giai doan sdn xudt vd bdo ddm dat dupe muc ttdu Ipi nhudn dd xdc djnh.
Nhu vay, phudng phap quan. trj chi phf dupe sfl dyng nham dat dupe Ipi nhudn d d ^ t rd. V d mdi loai sdn phim, d l dat dupe mflc Ipi nhuan mong mudn hp phai ttm cdch eat giSm chi phf tong ttil cOa mdt san phim ttdn ttidn bd diu trinh td edng doan. Didu ndy, Idm cho phudig phdp chi phf muc tidu khdc v d phuOTig phap truydn thdng. TU do, chi phf myc tidu trd thdnh cdng cu quan trj ehi phf md nhd qudn tri hoach djnh chfnh sdeh boat ddng sfl* dung trong cdc giai doan thidt kd vd san xuat, d l cai ttdn qud ttinh san xuat gidm ehi phf san xuat. Chi phf muc tidu dupe ttdn hanh song song vd cde budc quy trinh cdng nghe san xuat. Vd mdi budc cfla quy trinh san xudt sdn pha'm, chi phf myc tidu thyc hidn nfli dung khdc nhau. d giai doan nghidn cUu thj ta/dng, nhd quan ttj xdc djnh gid bdn dy kidn cfla san phim, chuan bj cdc ddu kien san xuat. Nhd quan tri xdc dnh dupe Id nhudn muc tidu trdn eo sd gia bdn dy kidn. Dya vao gid ban dy kidn va Ipi nhudn muc tidu, nha qudn trj XDCP tran cd t h i chdp nhan. Cde ydu td nay, duoc coi la cd djnh trong phuong phap chi phf muc tieu. Giai doan kd tidp, nhd quan trj udc tinh chi phi sdn xuat theo cac dieu kien cu the cfla DN. Ddy la giai doan dinh mUc chi phf san xuat md khflng gdn vd chi phf tran. tren co sd udc tinh vd chi phf tran, nhdm XDCP muc tieu. Do vay, ehi phf muc tieu dupe xac lap dya tren chi phi trdn co the chap nhan vd ehi phf udc tfnh theo didu kien cua DN. Chi phi mue tieu khdng thi vupt qua ehi phf tran. Sau khi xac lap dupe chi phi mue tieu, cac djnh mflc ehi phi duoc xay dyng de KSCR
6/a/ do^n 1: XDCP muc tiiu Chi phf mue ttdu dupe xdc djnh theo cdc bd phdn san xudt dira vdo mdc dd quan faxing khdc nhau eua chi phf ddi v d sdn phim, Vii dd xac djnh ty Id chi phi cfla tdng bd phdn ttong tdng chi phf cfla sdn phim.
Giai doan 2: T6 chOv Uii/c hi$n cSc muc ti§u chi phi dS xac dfnh. - • i
Can xdc djnh bd phdn chi phf g^a_
sdn phim cao hon tdm quan b'ong dupe xdc dinh d giai doan 1 d l cat gidm chi phf trong qud trinh san xuat, ddng ttid cung can phat hidn cac chi phf cfla sdn phim qud ttiap so vdi tam quan trong cfla nd.
Giai doan 3: D^nh giii kit qua.
Ndu ehi phf dy kiln d l san xudt sdn phim da dat tdi ehi phf tdi da, can ddng lai cdc hoat ddng d giai doan 2 vi san phim khdng mang lai Ipi nhudn cao.
Ndu Ghi phf dy kidn d l sdn xudt dhua dat t d chi f * f t d da md hon chi phf muc tidu, ttii can cd cde tiiay ddi vd ttiidt led san: phim hoac xem lai qui trinh sdn xudt d l gidm di|, phf sao cho bang chi phf muc ttdu (so d d i ) .
2. N^ dung cdc f^uatgi^)^CP Uieo phuang pl^ Kwsen,
Phuong phap chi ph( Kaizen Id phuong phdp giam chi phf do Yashuhiro Monden phat ttiln, trdn co sd phuong phdp quan trj Kaizen. Muc tidu chfnh cfla Kaizen costing Id DN phdi lidn tyc eat giam chi phi d cdc hoat ddng, nhOng hoat ddng nay cd cdch ttiflc vd quy djnh ridng cho tdng bd phan khdc nhau se khdc nhau. De Idm dupe didu ndy, cdc nhd qudn trj phdi lidn tyc phdn tfch sy thay ddi ehi phf thyc td vd cde quy ttinh sdn xuat d l cat giam tdi da chi phf vd nguydn vat Iidu, chi phf vd nhdn edng.
So dd 1. Mo hinh chi phi muc fidu vd chu ky song cfla san pham CSc giai doan phdt triln s ^ phim Quan tri ctii phF
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V d muc tidu ludn ludn cdi ti^, luOn ludn ttiay dS vdi cdc muc tidu dupe chia nh6 nhir c * tt&i nang suft lao dOng, cS tidn cat gidm hao hut nguydn vdt Hdu Nhu vdy phuong phdp cW phi Kaizen tdp ttung vdo todn bd qud ttinh sdn xudt chd khdng ch? t ^ ttung vdo sdn phim.
Theo cdch phdn chia cOa IFAC (1998), phuong phdp Kaizen, ttiyc hidn mdt cdch don td. Id phuong phdp kd todn qudn trj chi phf dupe x ^ vdo giai doan phdt ttiln thd hai cfla kd todn cpjcBi tn. Muc tt&j cfla phuong phdp Kaizen d giai doan ndy la, cat gidm chi phi x u ^ g ^ d p hon chi phi djnh mdc vd md dit gidi h^n d pham vi phdn x i ^ g . Tsy n h i ^ , khi f^uong phdp Kaizen kdt hpp v d phuong phdp chi ^l muc tidu, no da ttiyc hidn dupe muc ttdu cao nhdt c ^ kd todn qudn bi hidn nay (so dd 2).
Thifcir^)^ dinh <^ phi 8inxi^
t^i cdc D/UXD giao th^ig Hien nay, phuong phdp XDCP d cdc DNXD giao ttidng dang dp dyng Id phuang phdp ehi fi\i thyc t i phdt sinh ttong ky. Todn bd chi pni sdn xuSt sd dupe tdp hpp bi/c tt^ cho dd ttjpng chju ehi phf cdng tainh, hang muc cdng ttinh md edc ddi ttii cdng. Phuong phdp ndy dd tnin khai va don gidn tmr\q qud tn'nh tap hpp chi phf nhur^ chf cung c ^ thdng ttn d l l|p bdo cao tdi chfnh. Odng ttid, vd dac ttifl san xudt kinh doanh cfla cdc Df^XD giao tiidig ttiudng dupe tidn hdnh sdn xudt ttieo don ddt hdng, ttdn CO sd cdc hpp ddng da ky kdt vdi difl dau tir sau khi tiling ttidu. Trong hop d ^ n h d n ttidu dajquy djnh vd m i ^ gid ttfing ttidu, hay ndi cdch khdc ttil cdc .DNXD giao ttidng dd xdc dinh dupe doanh ttiu ttudc cho ttSig cdng ttinh, hang myc cdng ttinh id bao nhidu. Xuat phdt tt^ doanh ttiu da xac dnh cde nhd quan tti ed ttil xdc djnh dupe chi phf phdt sinh dy kidn. XDCP phdt sinh vd kilm sodt tdt chi phf vd myc tidu cat giam ehi phf d l d^t dupe Ipi nhudn cao nhat nhung v3n dam bao chdt lupng cdng ttinh.
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Qua nghidn c(hj ttiyc tt£Uig, tdc gia nhdn 0idy v d < ^ ttifl didu kidn san n i S kinh doanh cfia cdc DNXD giao ttidng h i ^ nay cd ttil v ^ dung kit hpp phuong phdp mue tidu (TargetCost) vd phuong phdp t^izen, d l ddp flng myc tidu cung cSp ttidng tin chi phi cho nhd qudn tn trong vide dua ra cde quydt djnh KSCP iop ttid. '
So v d phuong phdp XDCP tniydn ttidng hidn nay, ttii vide dp dung phuong phdp muc ttdu (TargetCost) vd phuong [rfidp Kaizen se c6 cde uu vidt sau:
- GiOp cdc cho cdc DNXD giao ttidng cat gidm 6\sac chi phi vd dng xd vd chi phi mdt cdch llnh ddng hon, do vide xem xdt chi phf sdn xuat nhu mdt bidn ddc lap ttong sudt qud tinh sdn xudt, ttii edr^
ttinh, hang myc cdng ttinh.
- Cdc cdng ttinh xAy dyng dudng, cau Id nd tdp ttung rdt nhidu nhdn lyc, mdymdcttiidt bj, sd dyng nhidu v | l t l i ^ vd ttdn v ^ . Mudn cat gidm chi phi thi phdi xdc djnh dung cdc ddu kidn thi cdng, ttii cdng ttieo m ^ ttinh tax phfl hpp, ttm tdi cdc bidn phdp ky ttiudt ttifdi hpp, ddi md cdng nghd, t l chdc till cdng nhip nhdng d l ddm bdo tidt kidm tdi da cdc chi phf.
- Trong ptvjong phdp chi phi myc ttdu, thi vide xdc lap ehi phf muc tidu So dd 2. Md hinh Kaizen costing
khdng chf quan tdm ddn didu kidn sSn xudt ttii cdng md cdn chfl y ddn cac cd Ipi nhudn muc ttdu. Chi phi myc tidu dupe xem Id gid han d l dat hidu qua sdn x\iit mong mudn.
Qud ttinh van dyng phuong phdp myc tidu kdt h i ^ phUdig ;^dp chi 0 Kai^n, d l XDCP dupe ttH/c h i ^ (pia cdc budc nhu sau:
Budc 1: XDCP myc fidu ciia timg giai doan ^n xuat thi cdng x d / diff^.
Quy ttinh xdy dyng cdc cdng ttinh, hang myc cdng ttinh giao ttidng gdm cdc giai do^n nhu:
Giai doan 1: Cdng tdc chuan bj bao gdm cdng tdc chuan bi cdc k)ai vat tidu xdy dyng, Idn ttai,.,.
Giai doan 2: Cdng tdc vdn chuyin didu ddng cdc k}£H vdt Iidu xdy dyng, mdy mdc thiS bi phuc vu ttii cOi^,^
Giai doan 3: Cdng tdc xdy tap Id cdng tdc bye ttdp hodn ttidnh cde ii^ng myc xdy Idp nhu: C6ng, kd, ndn dudng, mdt dudng, dam cdu,...
Vide tt5 chdc ttii edng dupe ttiyc hidn theo nhidu cap: C ^ cdng ty, c ^ cac xf nghidp, ddi xdy lap vd cap cdc td xdy lap.
Chi phf myc tidu dupe xdc djnh eho tdng giai doan, d | hinh ttidnh ndn khdi lupng san phim xdy lap hodn thdnh. Vide xac dinh mdc chi phf cho t i ^ g giai doan t6 chdc sdn xuat ttii
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Kaizen chi phf djrtimUc Q i i p h f b ^
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cdng xdy dyng cau, dudig can dya trdn vide danh gia mdc dp quan trong cfla ttJng giai doan ddng gdp. Td d6, xac djnh ty Id chi phf cho tdng giai doan vd cd the dieu chinh khi tdng chi phf khdng thay doi. -,
. Bud; 2; To chdc ftyc/iidn eac myc Sea cit giam dii phi san xuat da xac
dinh t.
" Ddy la gian doan kdt hpp kdt qua ttiyc ^ cfla ehi phf ttiyc hidnd tt:mg giai doan san xuat ttii cdng, d l cd ttil ddu ehinh eho phO h ^ v d tam quan tt^ng cfla tt^g giai doan. V d ba giai doan ndi tt^n, kdtodn tiieo ddi ehi tidt chi phf phat sinh tai mdi gi^i doan va dd diidu vd chi phi myc tidu da xay dyng. Ndu chi phi thyc td Idn hon so vd chi phi muc tidu, cdn xem xdt ehi tidt cdc ehi phf bidn ddng d tdng giai doan, tim ra nguydn nhdn ey t h i d l ddu ehinh va kilm sodt nham cat giam bdt eho hpp ly,
Budc 3: D^nh gia ket qua thuc hien cat giam chi phi
Qud trinh t6 chdc thyc hidn cae muc tidu cat gidm chi phf san xuat udc tfnh hodn thdnh, kd todn quan trj ehi phf cdn ddnh gid kdt qua thyc hien. Thdng qua vide so sdnh mue tidu cat giam chi phi ban dau vd tidn trinh thyc hien cat giam ehi phf sdn xuat thyc td. Ndu ehi phf san xudt thyc td phdt sinh bd hon chi phf mue tidu thi Ipi nhudn mue tieu va edc chi phf da dat dupe kdt qua tdt. Ndu chi phf thyc Id phat sinh chua dat ddn mdc ehi phf tran nhung dat den chi phf muc tidu, thi DN can phai xem xet lai quy trinh td chUe san xuat thi cflng efla tdt ca cdc giai doan de eat giam chi phf mflt cdch hpp ly. Ddi vd tinh hudng ndy, viec vdn dyng hdi hda cdc eong cu quan tii nhu vdn de ky thuat cong nghe trong thi cdng xdy dimg cflng trinh, van de phdi hpp cua cac bfl phdn ehUe nang trong DN d l dat dupe myc tieu eat giam chi phf san xuat phat sinh.
De van dyng phuong phdp XDCP san xuat tiieo phuong phap ehi phf myc tieu kdt hpp phuong phap Kaizen tiong viec cat giam chi phf, ddng thdi de gan
ttddi nhidm KSCP cho cac bd p h ^ ttwig DN. Tac gid dd xuat cdc DNXD giao ttidng xdy dung edc tung tdm chi i^f, ttieo md hinh quSntti dang tivctuy^
diflc nang ttong DN. Cdc ttung tdm chi phi dupe hinh ttidnh ttieo hai nhdm: . i - Nhdm cac ttung tdm ehi phi ttiudc cdc »' nghidp, d d xdy lap
DayJd ttung tdm chi phi ttdu chuin bao gdm cdc ehi phf phat sinh chung cfla ttidn bd khd sin xudt cfla DN. Chi phi phdt sinh dupe chi tidt hda ddn b^g ddi edng ttinh, d i n ta^g td tiii cdng, ddn tCmg cdng trinh, hang myc cdng tnnh.
Do do, tnjng tam chi phi cd t h i chia thanh nhidu tmng tdm nhd, mdi ttung tdm la mdt t l thi cdng trong ddi hoac xf nghidp. Myc ttdu cfla ttung tdm chi phf Id tang cudng tfnh ty chju trdch nhidm vd chi phf.
Dpi tn;dng ngud chju trdch nhidm cao nhdt vd nhdng chi phf vd tnre tidp KSCP phdt sinh tai trung tdm ehi phf, Trung tdm chi phf cd nhidm vy thyc hidn xdy dyng edng trinh, hang muc edng trinh theo dy todn nhan khodn, qudn ly chat lupng xdy dyng edng trtnh, hang muc edng trinh theo dflng thidt kd vd tidn do, theo ddi vd quan ly chat chd vat lieu, nhdn cflng (bao gdm nhdn cdng trong vd ngodi bidn chd), tidt kidm chi phf, lap hd so hoan cdng cdc cdng trinh, hang muc cdng trinh.
- Nhdm cdc trung tdm chi phf thudc khdi quan ly
Cde trung tdm chi phf thudc khd quan ly Id trung tdm ehi phi dy todn, bao gdm eac bd phan gidn tidp nhu; Phdng kd toan, phdng kinh doanh thj ttudng, phdng ky thuat cdng nghe, phdng t l chflc can bfl lao ddng,... eac ehi phi phat sinh tai cdc bp phan nay, khdng lien quan hay anh hudng tore tidp ddn nang suat cung nhu hieu qua kinh doanh efla be phan san xuat,
Trung tdm ehi phf cap phong ban, gdm cde phong ky thuat, phong kinh doanh thj ti"Udig, phdng kdtoan, phdng td chdc can bp lao ddng,... chju trdch nhiem cao nhat cfla cdc phong chdc
ndng Id cdc trudng phdng vd chiu ttdch nhidm ttudc cdc phd ting gidm 66c qudn ly. Chi phi phdt sinh tai cdc phdng ban t ^ o gdm hai phdn: Phan ehi phi phdt sinh ttvc tidp tai cdc phdng ban vd mdt phdn chi phi do bd phan quan ly cap trdn phdn blixudng. -. .;
m l u | n
Nhu vdyi dilm khdc bidt gida phuong phdp chi phf muc ttdu vd phuong phdp Kaizen v d phudng phdp chi phf tniydn ttidng, Id vide xdc ldp chi phf muc ttdu khdng chf quan tdm d ^ didu kidn sdn xudt md cdn difl y ddn cd Ipi nhuan myc hidu. Chi phi mue tidu dupe xem Id gid han chi phf d l dat duoc hidu qudsdn xudt mong mudn. Saukhi xdc djnh dupe ehi phf muc ttdu, nhd qudn tti phdi t l chdc qudn. ttj ehi phi theo tdng giai doan cfla quy trinh sdn xudt, td giai doan ldp hd so dau thdu ddn giai doan t l chdc thi cdng cdng trinh, hang myc cdng trinh ddn giai doan bdn giao edng trinh, hang mue cdng trinh, ldm sao cho chi phf thyc td khdng VLTpt qud chi phf muc tidu. Didu ndy ddi hdi, cdc nhd qudn trj phdi t l chdc sdn xudt vd quan tri chi phf th|t nghidm ngat d tdt ca cdc giai doan cfla quy trinh sdn xudt, khdng ngflng' phdt hidn nhOng chi phf khdng hOii fch hoac khdng tUdig xfltig v d tdm quan trong cfla sdn phim, khdng ngdng phdt hidn eac "ttue trac"
tmng hd thdng d l "thay ddi d l tdt hon"
hay "cdi tidn lidn tuc" theo tridt ly qudn tri Kaizen, d l cdt gidm chi phi trong giai doan thyc hidn kd hoach.D
Tdi lieu tham khdo
1. Phan Diic Dung (2012), Kg todn Qudn tri. NXB Lao dgng Xf hdi;
2. Huj>nh Loi (2012). Kdtoan Qiidii tri. NXB Phucmg Ddng;
3. Nguyen Ngpc Quang (2014). Ke todn Qudn tri. NXB Dai hpc Kinh ti quoc ddn;
4. Atkinson, Kaplan & Young (2008), Management accounting.
Prentice Hall. New Jersey.
I t/e^t e/u J{e f^n %-' Mimn todn Ao tfidng 6/2047
