Nghien ciifli trao ddi
Toctiut tiiLic hien ketoan quan tri trong cac doanh nghiep nha hang, khach san tai ni/dc ta la mot yeu cau can thiet va khach quan, nham nang cao hieu qua su" dung nguon lut trong cac loai hinh dich vu du tich va tang tfnh canh tranh khi hol nhap vao khu vut kinh te quoc
ie.
Vay, cong tac ke toan quan tri tai cac nha hang khach san hien nay duifc trien khai nhu" the nao? iJm the nao dexac dinh noi dung ke toan quan tri phu hdp vdi tuhg doanh nghiep? Nghien cuti cua tac gia nhim tra ldi cho nhOtig cau hol tren.
TCf khoa: Ketoan, ke toan, ketoan quan tri, ke toan quan tri Key word: accounting. Managerial accounting. Management accounting
K4 todn qudn trj
trong doanli ngiiiep da Ijch
' y | ^ Ths. Dao T u y l t Lan*- Ths. Phan Thj Yen Phuong*
Nhan: 10/6/2019 Bien tap: 20/6/2019 Duyet dang'01/7/2019
phan tich va cung d p tbdng tin kinh te, tai cbuih theo yeu cau quin tri va quygt dinb kinh te, tai chinb trong ngi bg don vi kg toin"
(Kboln 3, Dieu 4, Luat Kg toan).
Cdn theo Bg Tli chinh, KTQT la khoa hgc thu nhan, xir ly va cung d p tbdng tin ve hoat ddng ciia DN mgt cich cu thg, phuc vu cbo cac nba quan ly trong viec lap kg hoach, td chiic thuc bien, kigm tta vl dinb gii tinh hinb thuc hien kg hoach cic boat ddng ciia DN.
Theo GS TS Jack. Smit, Robert. M. Keith va WiUiam.L.Stephen, Trudng Dai hoc South Florida, KTQT 11 mgt be tbdng kg toan cung cap cho cic nha quan tri nhung tbdng tin dinh lugng ma hg d n de dinh lugng vl kiem soat.
Vai trd cua KTQT trong DN dich vu
KTQT ra ddi, dugc phat trign nhim dap img nbu cau tbdng tin de nbl quin tri tbyc hien toin dien cac chiic ning quan tri.
Tru&c het, vdi he thdng dy toan boat ddng nhu dy toin doanh thu, du toan thu tign, du toan cbi phi..., KTQT giiip nba quan tri co dugc nhiing thdng tin cu thg vh muc tigu hoat dgng ciia timg bg phin trong timg thdi ky. Tit do, nha quin tn tbigt lap boat ddng ciia timg bd phan, timg thdi ky dg khai thic hieu qua cac ngudn luc ciia dan vi.
* Dai hoc Van Lang Dat van de
Trong ngn kinh te thi trudng vdi nhieu su bign dgng, eanh ttanh, cac Elba quin tri phli nam bat dugc nguon thdng tin nhanh chdng, kip thdi, du doan va ra quyet dinh mgt cich dung dan khoa hge va hieu qui ttong viee tdi da hda lgi nhuan, giim thieu ehi pbi. Dac biet, vdi dac thil loai hinh kinb doanh nha hang khich san thudng dugc phan lam nhieu bg phan vdi nhimg chi nhanh boat ddng rigng, dg cung d p phong, thuc phim, do uong, tiec vl cac dich vu bin hang qui tang, tbi vi?c kigm soit ngudn lyc de co thg toi da hda ngudn lyc pbuc vu cbo timg bd phan. Ben canh do, doanh nghiep (DN) cin lap nhigu kg hoach chi tigt, nhat la phan loai chi phi, elc trung tam ttach nhiem dg tang tinh canh ttanh giiia cac nbl hang khich san. Tir do, mdi nha hing khach san phai ed nhiing chien luge nham dap iing dugc cac nhu cau dam bao vg eg sd vat ehit
dgi ngii nhin vign chuygn nghiep cd chuygn mdn cao vl chinh sach bin hang phii hgp vdi nhu cau thyc te ciia thi trudng.
Xuat phit tir thuc tign trgn, thdng tin kg toin ndi chung va kg toan quan tri (KTQT) ndi rigng phuc vu cho viec ra quygt dinb eua nha quin tri cac DN nha bing, khach san ddng vai trd rit quan trgng.
Cong tac KTQT trong linh virc djch vu
Khdi niem KTQT
Theo dinh ngbia ciia Vien KTQT Hoa Ky, KTQT la qui ttinh nhan dien, do ludng, tdng bgp, phin tich, soan thao, diln giai va truyen dat thong tin dugc nha quin tn sit dung de lap ke hoach, danh gia, kiem tta ttong ngi bd td chiic de dam bao viec sir dung hop ly va cd ttach nhiem vdi cac ngudn luc cua td chiic.
Theo Luat Kg toan Viet Nam,
"KTQT la viec thu thap, xii ly.
/M// f/u' .'Mffifiti l-' '^d^i foan .io tfmn^ 7/2(jJ9 \
Nghign cihi trao ddi
Thu hai, vdi nhiing bao clo do ludng, dinh tinh kgt qua boat ddng eiia timg bg phan su dung vdn...,KTQT se giup nha quan tti hieu dugc tmh binh td cbiic, thuc Men d timg bd pban eua don vi, tir do higu dugc thuc trang boat dgng ciia timg bd pban, nhim kip thdi dieu ehinh, bd sung nhiing van dg can thigt cho boat ddng dan vj theo diing dinh hudng.
Thir ba, vdi nhiing bao eao bign ddng kgt qua giiia thyc te so vdi muc tieu hay dy toan vl nhiing nguyen nhan anb budng den bien dgng nhu bio clo bien dgng ket qui vl nhirng nguyen nhan anh hudng dgn bien dgng chi phi, anb hudng den boat ddng bd phan, Inb hudng dgn boat dgng chit lugng..., KTQT giiip nbl quan tri nban biet dugc tmh bmh thyc hien, tir do nhan thirc duge tinh binh tdt - xiu, nhung nguygn nbIn Inh hudng thuan lgi hay bat Igi den hoat ddng ciia timg bd pban, ciia toan don vi dg dua ra nhung phuang pblp kiem soat, giai pblp dieu chinh kip didi, phii bgp cho timg bd phan vl toin dan vi.
Thii tu, vdi nbimg bio d o pban tich cac phuang an kinh doanh, phan tich chi phi hiru icb, pban tieh tigm nang kinh tg, tai chinh cua tai sin, ngudn vdn..., KTQT giiip nha quin tri dua ra cic quygt dinh thuc bien chien luge ngan ban, tmng ban va dii ban cua dcm vi.
Dac diem KTQT nha hang khach san
Nhiing DN kmh doanh nba hang, khach san cung nbu nhimg DN kbIc thudng duoc xic dinh cd nhigu cbu ky doanh thu ban hing khac nhau. Nhung chu ky ke toan kbac nhau lap di lap lai eua cac DN nha hing, khich san da tao ngn nbimg kho khan die trung ttong viec dy bio doanh thu va chi phi hoat ddng. Dac biet, bign phi ddi hdi nhung quy ttinh boat dgng va hoach dinb rigng biet giiip cho viec
dy bio ngan sach. Vi nganh nhi hang khich san la nginh dinh hudng theo con ngudi vl dong vign con ngudi nen cang khd ty ddng hda va kigm soit chi phi nha hang khich san so vdi nhung DN ttong d c Hnh vyc khic.
Nbl bang, khach san thudng duge phan lam nhigu bg pban vdi nhtrng cbi nhlnb boat ddng rigng, de cung cap phong, thyc pham, dd udng, tiec vl d c dich vu ban hang qua tang. Mgt he thdng ke toin nbl bang, khach san phai cho phep danh gii ddc lap tung bg phan va cbi nhanh boat ddng. Nhiing chi phi ml cd thg quy tryc tiep den mdt bd pban hoac mgt cbi nhlnb thi dugc xac dinh la cbi phi true tiep.
Thdng thudng nhung ehi phi tryc tigp chinh bao gdm chi pbi ban bang (gia vdn hang ban), luang, va nhirng cdng cu van phdng khic.
Sau kbl xac dinh dugc cac chi pbi tryc tigp, lly doanh thu trir di chung de tich rieng tbu nhap ddng gdp, khoin thu nhap niy tugng trung cho sy ddng gdp ciia bg phin hoac chl nhanh, dg hd trg cho d c chi pbi gian tiep chua phin bd ciia toin DN. Chi phi gian tiep 11 nhiing cbi pbi khdng dl dang quy dgn d c bd pban hole ehi nhanh bo phin. CJ giai doan dinh gii rat khd dg quy cbi phi gian tigp cho elc bg phan hole d c chi nhlnb.
Thuc trang KTQT nha hang, khach san tinh Binh Thu^n
Toin tinh Binh Thuan co 4 / / ca sd luu ttii dang boat dgng kmh doanh vdi tdng s6 14.405 phong, da xgp hang 241 casd luu tru vol 9.656 phdng. Trong do, dat heu chuin 5 sao 3 CO sdvdi 348 phong, dat tigu chuin 4 sao cd 29 co sa voi 3.223 phdng, 3 sao CO 20 casd vdi 1.542 phdng, 2 sao cd 35 co sd vai 1.542 phdng, 1 sao cd 42 co sd vdi 961 phdng, nha nghi du ljch va nha d cd phdng cho khach du lich cd 112 CO sdvdi 2.040 phdng. _
Dya tten thg manh vg bign va nhimg Igi thg ndi ttgi nhir nang, gio, ddi clt, nhirng bai bign dep, kbi hau dn hda, Binh Thuan da tbu hiit mdt lugng ldn khich Nga, Trung Quoc, Han Qude va mdt s6 nude Bic Au dgn ngbi duang kgt hgp tranh ddng. Thuang hieu du lich Mui Ne - Phan Thigt da diiib yi dugc tren bin dd du lich qude te, Lugng khach du lich tdi tinh Bmh Thuan lien tuc tang qua cac nam:
Nam 2014, la 3,765.926 lugt; nam 2015 11 4,154.480 lugt; nam 2016 la 4.514.838 lugt; nam 2017 la 5.132.218 lugt; nam 2018 la 5.750.000 lugt (hinb 1).
Lugng khich qudc tg va ngi dja den tinh Binh Thuan tir nam 2014 dgn 2018 trung binb tang 11,18%/nam, sd ngay lim tni trung
Hinh 1: Bleu do littft khach du ljch den tinh Binh Thuan qua cac nam
7000000,0 6000000,0 5000000,0 4000000,0 3000000.0 2000000,0 1000000,0 -
khach d#n Lirtrt - • - - N ^ i i J i a L i r a t
2014 2015 2016 2017 2018
Ngudn. Bdo cdo linh liinh phdi trien du Hch Tinh Binh Thuan
7/20'J9
Nghidn cihi trao ddi
bmh giam 1,32%, hmh quan tieu dimg ciia khich tang 5,3%, doaiih thu tir du lich tang 18,8% din dgn t)- ttgng GDP du licb/tdng GDP ciia dnh tang 7,36% (bing 1). Du lich Buib Thuan dang cd nhiing budc di vung chac, vdi cac chi tigu dat dugc ttong thdi gian qua nhu tdc do tang trudng khaeh ngi dia binh quin 10 - 12%/nam, khach qudc tg binh quin 12 - 14%/nam; doanh diu du lich duge duy tti vdi tdc do tang trudng binh quan 18-20%.
Tinh Birdi Thuan xay dyng muc tieu phan dau ddn nam 2020, tbu hut 7 tri?u lugt kbich, doanh thu tu khach du lich dat 18.300 t^ ddng, tang trudng binh quan 19 - 20%/nam; gia tri xuit khiu tai chd tir du lich dat khoang 350 ttieu USD; du ljch ddng gdp 10%
GRDP ciia tinh, tao ra 75.000 viec lam (bang 1).
Kgt qui khio sat cdng tac KTQT tai cac nha bang khich san tai Binh Thuan cho thay, td chirc bg may kg toan ggn nhe, su phin cong, phin nhiem giiia cie nhin su trong phdng kg toan ro ring, khdng trimg lap vi vay viec thuc Men d c nghiep vu ke toan dugc tbyc bign nhanh ebong, kip thdi.
Vg td chiic van dung chumg tii kg toin, elc chimg tir kg toan deu dugc kigm tta chat che dam bao tinh hgp phap, hgp le ciing nhu vg ngi dung ghi chep ttgn ehiing tir kg toan nham phin anh diing ban chit cua cic nghiep vu kinb te phat sinh. Nhin chung, cdng tac to chiic chiing tir dugc thyc bien theo diing ngi dung, phuong phap lap, ky ehiing tii theo diing quy dinh cua luat kg toin,
Td chitc bach toin ke toan, bao cao vl quygt toan theo diing che do kg toan. Cac tli khoan dugc md chi tigt, do dd viec theo doi, ghi chep ttgn sd saeh ke toan ro rang, day dii. Cac DN chap hinh tdt quy dinh vg viec lap cae bao d o tai chinh va
eac bao cao khac theo ygu d u cua cac CO quan quan ly.
Mac du, kg toin d don vi cbii ygu chi thuc hien cdng viec bach toin kg toin tai chinh nhung ciing cd mgt sd noi dimg chii ygu ciia KTQT nbu viec lap dy toan dinb ky hing nam;ddng thai c6 tign hinh phan tich tinh binh thyc hien vdi dy toan nhung mdi chi d miic do so sinh tbyc tg vdi dy toan.
Hing quy, d c DN cd lap kg hoach tign mat de bigt lugng tign can thiet eho boat dgng cua don vi bang thang, hang quy cd lap bao cao tdn quy de xic dinh lugng tign mat cdn tdn ttong dan vi.
Cae DN dgu sir dung cong nghe vio cdng tac hach toan ke toan, do dd giam nhe dugc lp lyc khdi lugng cdng viec cho nhin luc phdng ke toin, tiet kiem dugc thdi gian vl dam bio tinh kip thdi ciia ygu cau ke toan.
Tuy nhien, KTQT ttong cac DN du lich van chua dugc quan tim dimg miie tir gdc dd nbl quan tri.
Nhieu DN chua phan loai bign phi, dinh phi va lap phuang trinh cbi phi bdn hgp; chua xay dyng mirc chi phi linh boat theo timg loai hinb dich vu theo sd lugng du khich, theo sd ngay luu tni, theo sd Bang LTinh hinh phat trien du ljch tinh Binh
lin sir dung dich vu mdt d c h linh boat; chua lap du toin linh boat theo ba miic do va dy toan chua dugc lap tir can cii doanh thu dieh vu timg bd pban, chi phi phan dieo bien pbi vl dinh phi; hua xay dyng d c trung tim traeh nhiem.
Dinh hu^dng \^n dung KTQT vao cac DN nha hang, khach san De tbyc bien KTQT, mdi nhi hing khich san cin xic dinh ngi dung KTQT can thyc hien;
- Phin lo^i chi phi theo tinh chat ling xu; phan loai bien phi, dinh pbi vl chi phi bdn hgp 11 viee lim bat budc trudc khi van dung elc cbiic nang ciia KTQT.
- Xiy dyng he thong chi phi dich vu linh boat. Chi phi 11 mdt trong nhiing thdng tin quan ttgng ttong qui ttinh td chirc digu hanh boat ddng dich vu cua timg bd phan ttong nbl hing khaeh san.
Chi phi phit sinh rit da dang vl phitc tap, vi thg mudn kiem soat tot chi phi d n phin phan loai cbi phi niy phat sinh nhu thg nao, bien ddng ra sao, nguygn nhin gay ra d c bien dgng dd.
Chit lugng djch vu co quan he chat che vdi chi phi djch vu, chit lugng dich vu tang len ddi hdi kinh phi diu tu cho cac digu kien dim Thuan til 2014 - 2018
Cliilieu
2 . T h g i o D l i r u i r u b i D h
- N 6 i d i 3 3 . Blab q u i n cbi lieu cua k b i c h
- NOI dia 4, Doanh thu lir Ju licli - O u i i c S - Noi dia S , T i l r o n E G D P d u l i c h / r W C D P ciia l m h
D o n
l m h Lutrt LuW Lirol
Ngay Ngay Neav
Npn
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37.659 4 1 1 9 Si 54(1 i,a!i i.i 1,67
1 0 7 1 2 146
7 65 64,512 3S(i56
7,45 1015 S o l i m i g 4,154.480 45.1 105 .1 7(11 175 l,S7 3,09 IJO 1.139 2.154 829
7,641.356 3 310 000
7,61 1016 S5l™,g 4,514,838
520 754 i m 084 1,77 3.12 153 1137 2 700 831
9.045,700 4 290 098
8,01 1017 So luvnc 5 , 1 3 U 1 8 590 6,16 4 5 4 1 . 5 8 2
1.74 .1.11 1,55 i.:w 2 850 861
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9,19 ZOIS S o l i m i g 5.750 000 6 7 0 0 0 0 5 OBO 000
1,78 3,15 1,59
1 3 1 5 2 900 385
1 1 8 5 0 0 0 0
9.86 T-tnraTig W q 2 0 l 4 - 1018 (%|
11.18 12,95 10.96
•1.32
-1,15 5 3 0 7.93 3,75 18,80
8,43
Nguon • Ban cdo linh hinh phat triin liu hch Tinh Binh Tiiuan
ifri/i (In' .}{e'lean '/•' •'/(dm ioam iti'l/iriiiry 7/21)19 [ ^
Nghi6n culi trao a6i
bao dich vy eung phai tang Ign.
Tuy nhign, khdng phli bao gid tang cac kboln chi phi ciing lam tang chat lugng dich vu tuong iing. Vi rang, chi phi la mgt ttong nhirng nhin td tie ddng dgn chit lugng dich vy ma khdng phai la nhan td duy nbat.
- Tinh gii thinh linh boat cho tiing loai dieh vu, tiing san pham dich vu.
Quy trinh phdn loai chi phi - Xac dinh bien phi (ehi phi bien ddi): dugc tap hgp theo timg sin pham, timg loai hinh dich vu v l timg bd phan can cir vao thyc tg phit sinh.
- Tap hgp dinh phi chung cho d c bd phan phat sinh: Bg pban quan ly phdng, bd pban thyc phim, bg pblndd uong...
- Phin bo dinh phi diing chung nhu tign lucmg, khiu hao... ttong nhigu DN, khdng thg trinh bay rigng biet cbi phi ciia bg pban thue phim vl bg phan dd uong bdi vi hai bg phan niy lam viee rit mat thigt vdi nhau: Rat khd de xac djnh khi nao ngudi pbuc vu ban lim viec cbo bo pban do udng va khi nao hg phuc vy cho bg phan thuc pham. KTQT cd thg giup cho d c DN tbyc hien viec tach chi phi ciia timg bd phan tir dd viec tap hgp chi pbi tinh gia thanh dieh vy se cd y ngbia ban.
- Chi phi hon hgp: Trong chi phi bdn hgp bao gom cl bien pbi vl dinh phi, d mirc do boat dgng co bin chi phi hdn bgp the hien dac diem ctia dinb phi, O miic do boat ddng vugt qui miic cg ban no thg hien die tinh cita bien pbi vi du:
Khi ting sd lugng khieb hang trong pham vi nang lyc boat dgng ctia DN thi sd lugng nhan vien phyc vu vl CO sd vat chat chua tang len, nhimg dgn mgt miic nio do sd lugng khach khdng nhung tang ma sd lugng cac dcm hing cung tang thi ca sd vat chat vl sd lugng nhan
vign phyc vu phai tang len. Ngugc lai, so lugng khach giim, don hang giim thi sd lugng nhan vign vl eg sd vat chit khdng ddi (Bign phi khdng ddi).
Quy trinh tap h^ chi phi va tinh gid thdnh dich vft
- Tap hop bien phi tryc tigp:
Duge tap bgp theo timg loai dich vu, timg sin pham.
- Tap bgp dinb phi chung cho timg bd phin phat sinh; bd phan quan ly phdng, bd pban tbyc phim, bd pblndd udng...
- Phan bd dinb phi tai d c bg pban phdng, bg phan thyc phim, bd phan dd udng... theo don bang
- Dinb phi quin ly phin bd theo doanh tbu bd phan
Tinh gia thinh linh boat cho tirng sin phim hole tirng don hing.
Xay dung he thong cdc trung tdm trdch nhifm
Mdt DN ttong lmh vuc nhi hing, khach san cd nhigu phdng, ban, bd phan, mdi phdng, ban, bd phan chiu trach nhiem kiem soat chi phi rieng vl ngudi diing diu phdng, ban, bg phan do phli cd trach nhiem ve miic Igi nhuan ml phdng, ban, bg phan dat dugc.
Nhu vay, se khuyen khich cac nhi quan ly bg phan hudng den viee thyc bien cac muc tigu chung ciia dan vi.
- Tnmg tam diu tu 11 hdi ddng quan tri chiu trich nhiem vdi vdn dau tu vl kha nang buy dgng vdn dg tao ra thing du cho don vi.
Trung tam lgi nhuan 11 ban glim dde ehiu traeh nhiem vg mat dinb budng, xiy dyng eg chg, chi sich phat trien chat luong eiing nbu nang lyc canh ttanh
- Trung tim doanh thu phdng kg hoach til chinh, phdng marketing chiu trich nhiem vg ke hoach quIng bl, tigp tbi, va bd phan thiet kg cac chucmg trinh du lich da dang tir binh dan (gia re) cho den
cac chuang ttinh du lich cao cap, tir cac chuang trinh du lich ngbi dudng, kham pha cho dgn chuang trinh du lich... dap ling yeu cau eua nhigu ddi higng khach han^ de doanh thu dat higu qui tot nhat.
-Tnmg tim chi phi ll tat ca cac phdng, ban, bd pban va ttung tam cdn lai boat dgng trong dan vi.
Ket luan
Td chiic cdng tic KTQT ttong cac DN du lich II mdt ngi dung ttiy khdng mdi me nhung phiic tap.
Vi?c ttign khai cdng tac KTQT cdn gap nhigu khd khan vtci ngai do d c DN du lich chua xac dinb ro md binh KTQT. Viec phan loai cbi phi thanh bign phi va dinh phi ciing II mgt digm khd cbo ngudi lim KTQT, do ttinh do chuygn mdn va nhigu nguyen nhin khac. Tuy nhien, kbi thuc bien dugc td chtie cdng tae KTQT vao b? thdng thong tin kg toin ttong d e DN nha hang, khach san se giiip eho nbl quan tri cd dugc ngudn thdng tin hiru ich ttong viec thuc hien chien luge phit trign DN.D
Tdi lifu tham khdo
I.Uy ban Nh^n dan tinh Binh ThuSn (2018), Bao do Tmh hinh triin l(hai thuc hi$n Nghi quyet so 09-NQ/TU cua Tmh Oy ve phttt tnen du lich d§n nam 2020; Ki hoach so 66-KH/TU ciia Tinh Oy ve thuc hien Nghi quyet sd 08-NQ/JW cua Bo Chinh tri (l(h6a Xll) ve phat trien du lich.
2. Luat Ketoan 2015.
3. Nguyen Van Dung (2009), KTQT nha hhng - l(hach san. NXB Bai hoc Quae gia TpM ChiMinh - Nha sach l<inh t§
4. Le The Anh (2017), "Xay dung mo hinh KTQT chi phi trong cac DN xay dung giao thong Viet Nam", Luan an Tien si.
5. Ha Xuan Thach - Dao Juyk Uin (2015), KTQT tai cic trudng dai hoc ngoai cong lap - thuc trang va dmh tiudng giii phap, tap chi Khoa hoc qudn ly giao ^UQ g ^ 04(08)12015, tr 16-24.
^^/, tfd ^'Jie /nam. W MiSm loan, i<) 7/2049
