TAP CHJ CONG THIfdNG
KHAI QUAT CHUNG VE KE TOAN QUAN TRI CHIEN Ll/CfC
• LE ANH TUAN
TOM TAT:
Muc dich bai bao nham tdm Iffpc cae quan diem ve ke* todn quan tri chie'n Iffdc (KTQTCL) tff trffdc cho de'n nay. Ben canh dd, gidi thidu mot each khai qudt vl cdc bffdc, cung nhff phffdng phap vdn dung nhdm dat dffdc muc tidu KTQTCL trong cac doanh nghiep (DN), tff do gidp eac DN vdn dung cac bffdc mot cdch phu hdp, hidu qud khi sff dung he thdng KTQTCL tai DN minh.
Tff khoa: Kd' toan quan tri, chien lifdc SMA, doanh nghiep.
1. Quan did'm v l KTQTCL qua cac th&i ki Kd' todn quan In chie'n lifdc - SMA la sff giao thoa giffa ke'toan, chid'n Iffpc va marketing, ddy la mdt khai niem khd mdi dii Iru'dc do da cd nhieu tdc gid cd' gang difa ra mot khai niem loan didn va day dii ve KTQTCL. KTQTCL lan dau tidn dffpc de cap bdi Simmonds vao nam 1981 vdi khdi niem nhu' sau: "KTQTCL la cung ca'p va phan lich dff lieu ke' loan quan tri (KTQT) ve DN va dd'i thii canh tranh (DTCT) ciia minh, de' sff dung trong kiem sodt va phdt trie'n chie'n lifdc kinh doanh".
Sau do, da cd ra't nhieu tdc gia thffc hien cac nghien cffu Hen quan de'n KTQTCL va phat trien khdi niem nay theo nhieu quan diem khde nhau.
Bromwich (1990) dd difa ra khdi niem lidn quan de'n KTQTCL: "Cung cap va phan tich thdng tm tai chinh tren thi trffcfng san xua't ciia DN, cac chi phi ciia DTCT, cP ca'u chi phi, kiem sodt chid'n Iffdc ciia DN va ciia DTCT trdn thi tnfcfng trong mdt sdthdi ky."
Trong khi dd. Lord (1996) va Dixon & Smith (1993) dinh nghTa KTQTCL tifdng ttf mdt tie'n trinh gom nhieu bffdc, la sff giao thoa giffa KTQT va chie'n Iffpc DN. Nhom lac gia Foster & Gupta (1994), Roslender (1996), Wilson (1995) lai cho rang: KTQTCL lien quan den nhffng va'n de marketing ciia DN nhff thi phan vd phdt tnen thi phan, phdt trien hinh anh cua DN hay nhffng vd'n de lien quan de'n phan tich lpi ich tff khdch hang.
Mac dii CO sff khde nhau ve quan diem nhffng cac khdi niem lien quan de'n KTQTCL deu co 3 diem chung, dd la deu hffdng de'n ngoai canh ciia DN, dinh hffdng dai han va sff dung ca thdng dn tdi chinh va phi tdi chinh cho viec ra quye't dinh [2J.
Theo Roslender & Hari (2003): "KTQTCL dffdc xac dinh la mdt each tie'p can chung de' ke' todn cd vi tri chie'n lifdc, dffpc xdc dinh bdi sff n§
life dd tich hdp KTQT va quan tri thi trffcfng trong khung ly thuye't quan tri chie'n lu'dc."
Con theo Langfield-Smilh (2008): "KTQTCL doi hdi phai co dinh hffdng chie'n Iffpc dd phdt sinh, giai thich, phan tich thdng tin KTQT va cdc boat ddng ciia DTCT, de cung cd'p dac diem quan trpng cho sff so sanh."
Tillmann & Goddard (2008) cho rang:
"KTQTCL 6 pham vj rdng hdn, dffdc dinh nghTa nhff la vide sff dung he tho'ng KTQT trong viec hd trd ra quye't dinh chie'n Iffpc".
Quan did'm ciia Ma & Tayles (2009) ve KTQTCL: "Ban than KTQT quan tdm ve thdng tin dinh hu'dng chie'n Iffdc cho vide ra quye't dmh va kiem sodt".
Nguydn Manh Thieu (2016) dinh nghTa:
"KTQTCL la mgt bd phdn cua KTQT dat trgng tdm vao viec thu thdp, xff ly thdng tin phuc vu cho viec ra quye't dinh quan tri chie'n Iffdc va danh gia linh hinh thffc Men cac chie'n Iffpc nay".
4 0 4 So 8 - T h a n g 5/2019
KETOAN-KIEMIOAN
Qua vide tdng hdp cac nghien cffu ve khai nidm vd quan diem ciia cdc nha nghien cffu ve KTQTCL. cd the tha'y khdng that sff co mdt khai niem KTQTCL ndo dffdc chd'p nhan rdng rai nhu'ng deu CO diem chung: Thff nha't, hffdng dd'n thdng lin dffdc thu thdp ben ngoai (chii ye'u Id cdc DTCT trong Cling ngdnh nghe kinh doanh); Thff hai, sff dung ca thdng tin tai chinh (chi phi san xuat, ty sud't ldi nhuan) vd thdng tin phi tai chinh (chd't lu'dng san pham, thi trifdng san phd'm); Thff ba, KTQT dffcfc xdy dffng cho chu ki cd thdi gian dai tai DN.
2. Nhi$m vu cua ke toan quan ly chie'n Iffcfc Thdng qua cdc quan diem ve KTQTCL d trdn cd the tha'y difdc tam quan trpng ciia KTQTCL trong nen kinh te' hien nay. Theo do, KTQTCL la mgt hinh thffc ke' thffa KTQT tap trung vdo cdc chdng tin vd cdc tinh hud'ng kinh doanh ben ngoai DN, cdc thdng tin phi tai chinh hodc cac thdng tin npi bg khac anh hffdng de'n quyet dinh kinh doanh ciia DN.
Thd nhdt, KTQT truyen thdng thu'dng chi sff dung thdng lin ngi bd ciia DN de ra cac quye't dmh kinh doanh. Trong khi cdc thdng tin kinh te' ben ngoai CO the giup DN ldp ke'hoach cho nhffng thay dd'i nam ngoai sff kidm soat ciia DN nhff DTCT mdi ra nhap thi trffdng hoac cdc md'i de dpa iff hang hda, dich vu thay the' canh tranh vdi thi phan eua DN.
Thd hai, cdc DN cung co thd sff dung KTQTCL de phdt trien va thffc hien chie'n Iffdc chi phi thd'p nha'l trong hoat dgng kinh doanh ciia minh. Thdng thffdng, chie'n Iffdc chi phi tha'p nhd't bao gdm: Mo hinh san xud't tinh gpn, mo hinh 6 sigma vd quan ly cha't Iffdng todn dien. Nhffng chie'n lu'dc nay giup cac DN duy tri chi phi boat ddng/san xud't d mffc thd'p nha't trong ITnh vifc kinh doanh ciia minh.
Ngay ca khi chie'n Iffpc chi phi tha'p nhd't cd ihe khd thffc hidn thi KTQTCL cung cd the u'dc tinh dupe Ipi nhuan trong tffdng lai so vdi chi phi thffc hien.
Thd ba, sff dung KTQTCL de phat trien chie'n lifdc chi phi thd'p nha't va dff bao sffc manh cua nen kinh td'cd the giup cac DN cai thidn thi phan cua minh tren thi trffdng. Cac DN cung co the lao ra mdt ldi the'canh tranh khac bidt so vdi DTCT trong ciang nganh/lTnh vffc kinh doanh. Lpi the nay mang lai Ipi nhuan nhieu hdn cho cac DN, ddng thdi mang lai nhieu cd hdi md rdng hoal ddng kinh doanh hoac gia nhap thi trffdng kinh doanh mdi.
KTQTCL cung cd the giiip mgt DN lffa chpn dffdc
ITnh vifc nhd't dinh de ndng cao ty sud't ldi nhuan va cat giam cac hoat ddng gdy lang phi.
Thd tu, thu'c hidn KTQTCL cd the Id mdt qua trinh phffc tap vd td'n kem cho DN. Nhan vien ke' todn thffdng difdc dao tao de ddn gian la thu thdp thdng tin tai chinh, nhdp thdng tin vao phan mem ke' toan vd chua'n bi cdc bdo cdo tai chinh.
KTQTCL cd' gang dd thay ddi thffc trang ndy bang each giao them cho nhdn vidn KTQT viec lap ke hoach chien lu'dc va quye't dinh quy tnnh hoat ddng ciia DN. Sff thay ddi nay di ngifdc lai vdi vide dao tao ke' loan truyen thd'ng ciia cac thdp nidn tnfdc, doi hdi cac DN de phai thay ddi qud trinh tff duy trong hoat dgng kinh doanh vdi kd' loan ciia hg.
3. Quy trinh ke'toan quan tri chid'n Iffdc Vide sff dung KTQTCL se co md'i lidn he dd'n KTQT thdng thffdng nhdm thifc hidn cdc nhiem vu mdi, bao gdm: Nhan dang cac ddn vi kinh doanh (DVKD) thich hpp de lap ke' hoach chie'n Iffdc;
phan tich DVKD va chi phi ciia DTCT ve chudi gia tri; thie't lap va giam sdt hd ihd'ng thdng tm tdi Lfu cua DTCT; cung ca'p dff hdu lien quan dd'n thi phan, thi phan mdt cdch tifdng dd'i va xu hffdng thi tnfdng trong lufdng Iai; lich hdp thdng lin nay vao qua trinh phan tich chid'n lifdc. Cac nhidm vu nay dffdc thu thap vao mot quy trinh du'dc xdc dinh rd rang, bao gdm 4 giai doan sau:
Hinh 1: Quy tnnh ke toan quan tri chien tddc
—>\ Xac djnh don vi kinh doanh chien lupc
Phan tich chi phi chien lifoc
Phdn tich thi tnrdng chien lupc
— Oanh gia chien lupc
KTQTCL Id mot qua trinh vdi tffng giai doan ddi hoi phai hoan Chanh tnfdc khi tie'n hanh ca'p do phan tich tie'p theo. Vi du: KTQTCL se khdng co hieu qua trong viec phan tich vi tri chi phi chid'n Iffpc (CPCL) ciia DN ne'u dmh nghia ve sff thich hpp ciia cdc DVKD chffa dffpc thifc hien. Hdn nffa, qud trinh nay khdng ke'l ihiic vdi ddnh gid chid'n Iffdc. nd la mdt chu ky lidn luc. Dinh nghTa ve
So 8-Thang 5/2019 405
TAP CHi CONG THIfdNG
DVKD cd the thay ddi, vi tri CPCL ciia DN co thd thay ddi va thi trifdng cd the suy giam dot ngpt.
Tuy nhien, DN se khdng bie't ve nhffng thay ddi nay ne'u KTQTCL dffdc coi la nhiem vu mgt lan hang nam.
Cac ngi dung sau day phac thiio qua trinh KTQTCL va vai tro ciia ke' loan, bdt dau vdi viec xac dinh DVKD chie'n Iffdc.
Budc 1: Xdc djnh ddn vi kinh doanh chie'n lifdc - SBU. Dau tidn trong qud tnnh KTQTCL la phdn chia DN thanh cdc ddn vi tif chii cd kha nang quye't dinh chid'n Iffdc. Vide cdng nhdn lam quan trpng ciia vide xdc dinh cac SBU dffdc ke't hdp vdi sff thffa nhdn rang SBU d mdi ca'p khac nhau, khong phai d ca'p dp DN, chi can tai DVKD do cd sff canh tranh xay ra. Hdn nffa, mdi SBU se cd cac ngudn ldi the' canh tranh khac nhau va se yeu cau cac chie'n Iffdc dffdc thie'l ke rieng dd phCi hpp vdi hoan canh cu the ciia DVKD dd. Do do, vide xac dinh SBU Id can thie'l de DN nhan thffc du'dc cdc DTCT irffc tie'p ciia minh trong cdc Hnh vffc khac nhau va cQng nhff tim cdch td'i ffu hda phdn bd ngudn Iffc giffa cac ddn vi khac nhau cua nd.
Budc 2: Phan tich CPCL. La mot qua trinh 2 giai doan lidn quan dd'n vide ddnh gid vi tri CPCL ciia SBU va danh gia vi tri CPCL cua cdc DTCT.
Phan tich vi tri chi phi ciia SBU ddi hdi mot sff thay ddi trong viec nha'n manh tff vide do Iffdng chi phi vd ye'u td'"cd'dinh" vd "bie'n doi" vd cung cd'p mot cdi nhin sau sac cd gia tri vao chi phi cua cac hoat ddng gia tri gia tang.
Phdn tich cac vi tri chi phi ciia DTCT cho phep DN dd so sanh tnfc tie'p cdc vi tri chi phi tifdng dd'i ciia DN minh va DTCT, tff do co the lam ndi bdt cac khu vffc co the cat giam chi phi.
Theo Wilson: Phdn tich CPCL sff dung "chudi gia Cri" de lam ndi bat hdnh vi ciia chi phi ciia SBU bdng each xac dinh "cde hoat ddng cd lien quan dd'n chid'n lifdc" ciia DN. Phdn tich CPCL tap trung chu ye'u vao vi tri canh tranh vd DN co the dat dffdc ldi the' ve chi phi so vdi cdc DTCT ne'u nd cd the hieu day dii chi phi nao anh hifdng de'n vi tri chi phi tffdng dd'i ciia SBU. Thuat ngff "chudi gia tri" va "trinh dieu khien chi phi" dffpc md ta dffdi ddy lien quan de'n viec ddnh gia vi tri CPCL ciia mot SBU.
Budc 3: Phdn tich thi tnfdng chie'n lu'dc.
KTQTCL se can thu thdp va phdn lich thong tin dinh
tinh ve thi tnfdng nham hd trd ddnh gid chid'n lifdc.
Ban chd't cua thdng tm nay hen quan dd'n cac giai doan cua vdng ddi sdn phd'm, thi phan thffc te'va thi phan tffdng dd'i so vdi cac DTCT chinh. Thdng tm ve vdng ddi san pham la can thie't vi chiing dffdc xem xet cac giai doan khac nhau, vi du:
(1) Phat tridn, tang trffdng nhanh hodc giam sut cd the anh hffdng dd'n sff thanh cdng ciia cdc chie'n Iffdc khac nhau (xay dffng, giff nguydn, thu hdi vd'n hoac thoai vd'n).
(2) Cd the chffng mmh lpi nhudn dd' thffc hien mdt chid'n lu'dc xay dffng trong mot thi tnfdng tang tnfdng. Tuy nhien, cung mot chie'n Iffdc trong mot thi trffdng giam cd che Id tham hpa.
Chu de phdn tich thi irffdng chie'n Iffdc dat ra cdu hdi "Lam each nao de xdc dinh thi tnfdng ciia chiing tdi?". Kay da cung cap mot diem khdi dau cho KTQTCL bang cdch phdn biel giffa "thi trffdng kinh td'" vd "thi trffdng chie'n Iffdc". Mdt thi trffdng kinh Id' lu'dng lif nhu' dinh nghTa cho mgt "phan khiic thi trffdng" va Hen quan de'n mgt tap hdp ngu'di lieu diing vdi thi hid'u ddng nhd't, phai dd'i mat vdi dieu kien tifdng tff vd tra gia ddng nha't ciia san phd'm ddng nha't. Thi tnfdng chie'n Iffdc co ca "san pham" va khudn khd dia ly ciia nhdm khdch hdng, cd the bao gdm mdt phan cua thi trffdng kinh te' hodc mdt sd' thj tnfdng kinh le'. Dinh nghTa thi irffdng chie'n lifdc Id quan trpng dd'i vdi KTQTCL vi nd qua rong, mot dinh nghia cd the bao gdm "DTCT ao", tffc la cac DN md SBU khdng thifc sif canh tranh, trong khi dinh nghia
"hep" cd the loai trff "DTCT", dd la nhffng DN khdng bie't SBU cd thd' td'n cdng bd't cff liic nao.
Budc 4: Danh gid chie'n Iffdc. Ddnh gia chien lu'dc lien quan de'n KTQTCL ke't hdp thdng tin thu thdp dffdc trong phan tich CPCL va cdc giai doan phan tich thi trffdng chie'n lifdc de lao thuan ldi cho vide lffa chpn chie'n Iffdc td'i uXi.
Nhiem vu ciia KTQTCL la xac dinh gia tn cho SBU thffc hien cdc chie'n lu'dc thay the bang cdch sff dung dff lieu tdi chinh vd tie'p thi. Qua trinh nay dupe goi la "ddnh gia dau tff chie'n Iffpc" va dffdc hie'u nhff sau:
Danh gia chie'n Iffpc lien quan de'n KTQTCL ke'l hdp thdng tin thu thdp dffdc trong phdn lich CPCL vd cac giai doan phan tich thi trffdng chie'n lUde de tao thuan ldi cho viec lffa chpn chie'n Iffdc td'i ffu.
406 Sd8-Thang 5/2019
KE TOAN-KIEM TOAN
Tuy nhien, viec sff dung thong tin CPCL de ra quyet dinh khdng phai la mot khai niem mdi Vi du: Shank va Govindarajan da inch ddn trffdng hpp cua Baldwin Bicycles sff dung ky thudt "chi phi lien quan" va "CPCL" de ddnh gia de xua't iff cffa hang cd gid tri cao de san xua't xe dap se du'dc ban dffdi dang nhdn hieu rieng. Sff dung chi phi lien quan, de xud't co ve sinh ldi vl DN cd nang life dif phdng, da trai qua dieu kien ihi tnfdng bat ldi va doanh thu dffpc ky vpng vffpt qua chi phi cd Men quan. Tuy nhidn, bang cdch sff dung CPCL, Bald- win quye't dinh tff chd'i dif dn vi eae cffa hang cd gia tri cao mud'n xe dap d mffc gia bdn budn tha'p hdn va didu ndy se anh hffdng de'n cdc thi irffdng khac ciia Baldwin.
Rickwood va cpng sif dd eung cd'p bang chffng nghien cffu dien hinh ve mdt ffng dung phffc lap hdn ve KTQTCL dd danh gid chie'n lupc bang each nhin vdo cdng ty Stapylton. Stapylton hoat ddng trong nganh Cdng nghidp ve sinh va vat Heu, va sff dung mdt he thd'ng tinh bao canh tranh de thu thap thdng tin ve chi phi cua Lynnefield, DTCT chinh ciia DN. DN da sff dung thdng tin nay va cac thdng tin tid'p thi khac dd danh gia tac ddng de'n DN ciia mgt hoat dpng tie'p thi. Trong qua tnnh ddnh gia, quan ly ciia Stapylton da xem xet tdc ddng ciia chidn dich "khdng truyen thdng" va thuc hien chie'n dich truyen thong de danh gia chi phi khong thifc hien chie'n Iffdc ve doanh sd' bi mat.
Nhidm vu ciia KTQTCL la xdc dinh gid tri cho SBU thffc hien cac chie'n Iffdc thay thd'bang cdch Sli dung dff lieu tai chinh va tie'p thi. Qud trinh ndy dffpc ggi la "danh gia dau tff chie'n lifdc" va dffdc hidu nhu sau:
Grundy da cd' gang tich hdp qua trinh tha'm dinh dau tu vdi danh gid chie'n Iffdc bang each sff dung mot ky thudt "quan Iy gid tri chie'n lUdc".
Grundy tuyen bd' rang cac khoan d^u tff cua dif an chi cd "gia tri" trong bd'i canh chien lUdc, tffc la bang each tao ciing co' ldi the' canh tranh va gia tri nay dffpc do bang lien mat ma chung tao ra. Vi vay, cac nha quan ly nen suy nghT vl dau tff vao mgt chie'n Iffdc chff khdng chi ddn thuan la mdt dy an rieng le. Dau tff khdng nen dUdc coi la ddn vi rieng biet vdi dong lien rong gia tdng ma khong cd tdi khoan ciia mdi trUdng canh tranh ciia DN.
Simmonds (1981) cung bdc bo quan diem
truyen thong rang tidn mat dffdc tao ra bdi chinh cac khoan dau tu va dUa ra gia thuye't rang ldi nhudn dffpc tao ra bdi vi the'canh tranh ciia SBU.
Khi ddnh gia ldi nhuan cho "dau tff chie'n Iffdc", dieu dUdc yeu cau la gid'ng nhU trffdng hdp Stapylton, so sanh cac khoan dau tff dffdc de xud'l dffa tren IrUdng hpp cd ban la "khdng hanh ddng". Trudng hdp cd sd khong nen gia dinh viec duy tri "nguyen trang", thay vao dd phai ke'l hdp cdc thay ddi trong cac vi tri ciia DTCT cd the dUdc xdc dinh bang each sff dung dff lieu tff he Ihdng tri tue canh tranh. Vi du: Sif khac bidt vd lpi nhudn, doanh thu, ldi tffc dau tff va thi phan ihUc te' la tffdng do'i giffa IrUdng hdp cd sd va khoan d^u tu se dffdc thffc hien de xac dinh "ldi nhudn tren vi the' canh tranh".
Ddnh gia cac dff an ddn le lien quan dd'n KTQTCL sff dung kie'n thffc thu dffdc ve DTCT va kha nang cua chiing trong phdn lich CPCL vd phdn tich thi tnfdng chie'n Iffpc dd danh gia phan ffng cd kha nang ciia ho cho tffng du an. Danh gid nay vUdl xa vide sff dung ddnh gid chu quan ve diem manh vd diem ye'u vd nen tap trung vdo cac Hnh vifc sau:
- Xac dinh cac nang Iffc ridng bidl: Bao gdm cac kha ndng chffc ndng, Uu tidn ddu tUvd tinh linh boat de dap ffng vdi cac dpng thdi chien lUdc.
- Cac chi sdve ldi thdvi tri: Sff dung chudi gia tri de phdn tich cac loai boat ddng da thffc hien, phUdng phap thifc hien tffng hoat ddng vd anh hudng de'n chi phi vd tdng chi phi ciia hoat dgng.
- Xac dinh cac yd'u to' thanh cdng chinh: Bao gdm mdt so sdnh ciia cdc DTCT thanh cdng va khdng thdnh cdng, trinh dieu khien chi phi va dd co gian cau.
Mdt khi cac phan ffng cua DTCT da dffdc dinh Iffdng theo cdc dieu khoan chia se lai chinh va thi IrUdng thi vide thd'm dinh cdc dif an rieng le, lien quan de'n tnfdng hdp cP sd, cd the bat dau. Bang I cho tha'y mdt vi du ddn gian ciia mdt hinh thffc tham dinh dffpc sff dung de ddnh gid vide xay dUng mdt nha may bo sung them nang life cho mot SBU gia dinh. Hinh thffc tham dinh cho thay long doanh thu va long thi phan ke iff khi dff an la mdt phan trong chie'n Iffpc tdng the ciia SBU. Dong tien gia tang va lai/ld thi phIn dffpc dinh lUdng bdng each xem xet sff khac biel giffa cac so' lieu trong trffdng hpp cd sd va sd' heu cho nha may mdi.
So 8^ Thang 5/2019 407
TAP CHi CONG THtfdNG
Bang 1. Mdu thdm djnh dau tff chii'n Iffdc Du an "Nha may mdi san xuat 10.000 widgets p.a.
Ddi ttiij canti tranii'
Doanti thu (BVT?) Lai nlluan(DVT?) Til! plian tiiuc te (%) Till phan tuong doi* {%)
SBU 10.000
1.500 25 1,0
A 5.000
700 12,6 2.0
B 8.000
600 20 1,25
C 12 000
1.900 30 0,83
* Be cap den thi ptian tuOng doi ctia BTCT mang tint] dOn le
Mdt khia canh cua bieu mdu tham dinh la nd ke't hpp dff lieu dinh Iffdng va dmh tinh dd danh gid hidu sud't cua tffng chie'n Iffdc. Hdn nffa, bieu mdu thIm dinh bao gdm thong tin Hen quan dd'n mgt sd' DTCT va dieu nay rat quan trgng vl nd ndu bat nhffng DN nay dang dat ra md'i de dga cho SBU. Dieu do cho thd'y rdng ciing vdi dff lieu chia se thi trffdng, cho phep SBU nham muc tieu cac DTCT cu the vdi thdng tm ve each dd'i thu khac se phan ffng. Yd'u td nay la quan trgng vi no cd thd
cho phep mdt khoan diu tff de tie'n hanh ma co the da bi tff chdi sff dung thdng tin tai chinh thuan tuy.
Vidu: Mdt chien Iffdc tuyen bo thi phan tff mdt DTCT tang cd the khdng dffdc bien minh tren cd sd tai chinh thuin tuy, tuy nhien hieu qua trdn thffc te' va thi phIn cd the' dam bao rang nd dffdc thffc hien.
4. Ke't Iu3n
KTQTCL da dffpc nghidn effu vd phdt trien qua thdi gian rd't ddi vd trong nhieu ITnh vUc khac nhau. Ban than khai nidm vdn chffa dffdc xac dinh rd rang, KTQTCL dffdc vdn dung cdc phUdng phap khac nhau trong vide tie'p can cung nhff dinh hudng trong cac DN, ITnh vUc kinh doanh khac nhau. Tdm lai, khdi nidm KTQTCL vdn cdn rd't nhieu va'nde, khoang trd'ng de nghien cffu, tff ITnh vffc thie't lap ro rdng cua nghien cffu de^n chie'n lUdc, kd' loan vd marketing. DN phai van dung va ke't hdp mot cdch hai hoa Iy thuye't vd KTQTCL va quan tri chien Iffdc nham muc dich ndng cao hieu qua hoal dgng kinh doanh cua DN minh •
TAI LEEU THAM KHAO:
Tdi li^u tieng Viet
1. Dd Thi Huang Thanh, Le Trgng Binh (2016), "Ldp ddy khodng trdng trong khdi ni^m vd sU phdt triin ciia KTQTCL trong BN", Tap chi Tdi chinh 5 (2016), 33 - 35.
2. Nguyen Mgnh Thieu (2016), "Ke todn qudn tri chien luoc trong doanh nghiep. Tap chi Nghien cdu tdi chinh ke loan. 4 (153), 25-27
Tdi lifu tie'ng Anh
1. Bromwich, M. (1990). "The case for strategic management accounting: The role of accounting information for strategy in competitive markets". Accounting, Organizations and Society, 15(1 - 2), 27 - 46.
2. Cadez, S. (2006), "The application of strategic managment accounting techniques in Slovenian Manufacturing companies ", Zagreb international review of Economics <fe Business, vol 9, pp 61 - 75.
3. Cadez. S. And Guilding, C. (2008). "An exploratory investigation of an integrated contingency model of strategic management accounting ". Accounting, Organizadons and Society, 28 (2 - 3); 127 -168.
4. Dixon, R., & Smith, D. (1993). "Strategic management accounting". Omega, 21(6), 605 - 618.
5. Foster, George; Gupta. Mahendra. (1994). "Marketing, cost management and management accounting". Joumai of Managemeni Accounting Research; Sarasota, Vol. 6, (Fall 1994): 43.
6. Langfield-Smith. K. (2008). "Strategic management accounting: How far have we come in 25 years?" Accounting, Auditing & Accounlabllity Joumai, 21(2). 204 - 228.
408 So 8-Thang 5/2019
KETOAN-KIEMIOAN
7. Lord, B. R. (1996). "Strategic management accounting: The emperor's new clothes?" Management Accounting Research. 7(3), 347-366.
8. Ma, Y.. & Tayles. M. (2009). "On the emergence of strategic management accounting: An institutional perspective ". Accounting and Business Research, 39(5), 473 - 495.
9. Roslender, R. (1996). "Relevance lost and found: Critical perspectives on the promise of management accounting ". Critical Perspectives on Accounting. 7(5). 533 - 561.
10. Roslender, R and Hart, S. (2003), "In search of strategic managemeni accounting: Theoretical and field study perspectives". Managemeni Accounting Research. 14(3), 255 - 79.
11. Simmonds, N. W. (1981). "Genotype (G), Environment (E) and GE components of crop yields". Experimental Agriculture, 17(04), 355.
12. Tillmann. K., & Goddard, A. (2008). "Strategic management accounting and sense-making in a multinational company". Management Accounting Research, 19(1), 80-102.
13. Wilson, R.M.S. (1995), "Strategic managemeni accounting", in Ashton, B., Hopper, T. and Scapens, R. (Eds), Issues in Managemeni Accounting, 2, Prentice-Hall Europe, London, 159 - 90.
Ngay nhan bai: 4/4/2019
Ngay phan bi^n danh gia va sffa chiS'a: 14/4/2019 Ngay chap nhdn dang bai: 24/4/2019
Thong tin idc gid:
NCS. LE ANH TUAN
Khoa Kd'Toan, Trffffng Dai hoc Duy Tan
GENERAL INTRODUCTION ABOUT THE STRATEGIC MANAGEMENT ACCOUNTING
• Ph.D's student LE ANH TUAN Faculty of A c c o u n t i n g , Duy Tan University
ABSTRACT:
This shJdy is to summarize the perspective on strategic management accounting views, hi addition, the study generally introduces steps as well as the method of implementing the sttategic management accounting to achieve the economic and fmancial objectives set by enterprises, thereby helping enteqirises use theff strategic management accounting systems effectively and appropriately.
Keywords: Management accounting, SMA strategy, enterprise.
So 8-Tinang 5/2019 4 0 9
