Nghien cihi trao diii
K i e m sodt chi phf trong doanli ngiiiep xay lap
a IS. Nguyin Khac Hung*
Ky 4: Xay dUng he thong hach toan chi phi phuc vu quan trj chi phi 6 doanh nghiep xay lap
Hach toan chi phi d cac doanh nghiep xay lap (DNXL) hien mdi cht difng lai d cac quy dmh, chuin mi/c ke toan tai chinh. Ve m$t ke toan quan tti, hau nhu chua co van ban hoac tai lieu hudng dan hach toan chi phi de phijc vut cho vide quan tri chi phi.
I toin d d c don vi xay lip cung nhu d e l e don vj chu diu tu hien nay lin nhu dflng ngoai cudc vl vide kilm solt chi phi (KSCP) xay lip phit sinh. VI mat phip 15^, trong "Bidn ban nghiem thu cdng trinh" va "Hd so quylt toan cdng trinh" chi quy dinh trach nhidm cua bd phan ky thuat thi cdng va giim sit cdng trinh.
Chi tilt chi phf phit sinh cua tflng hang muc cdng vide trong cdng tiinh, hang muc cdng trinh do bd phan ky thuat chju trich nhidm.
Kl toin chi theo ddi sd hdu tdng hgp tren d c TK chi phf, k l toin khdng theo ddi chi phf thyc t i p h i t sinh cho tflng cdng vide, do dd, tli lieu k l toin khdng phuc vu cho viec KSCP.
Hach toan chi ph( cQa l(e toan tai chfnh
Chi phi nguyen vat lieu Trong khi bd phan ky thuat thi cdng ghi chip, theo ddi vat hdu sfl dung cho tflng cdng vide, bd phan kl toin can cfl vao d c chiing tfl
"philu xuit kho", "hda don" cua bd phan thi cdng chuyin vl d l ghi vio fK621, chi tilt theo cdng trinh, hang muc cdng trinh.
Can cfl philu xuit kho, k i t o i n ghi:
Ng TK 621- Cdng trinh, hang muc cdng trinh/Cd TK152
Vat lidu mua vl giao thing cho bd phan thi cdng, can cfl hda don bien ban, k i t o i n ghi:
Ng TK 621 Cdng trinh, hang muc cdng trinh
' N 0 T K I 3 3 CdTK331
Nhu vay, k l toin chi theo ddi tdng chi phf vat lidu dung vio xay dyng cho d c cdng trinh, cd chi tiet din hang mud cdng trinh. K l toin khdng theo ddi sd lugng vat lieu cho tflng cdng viec.
Chi phi nhdn cdng vd chi phi mdy thi cdng
Bd phan ky thuat thi cdng tren CO sd theo ddi ngay cdng lao ddng cua nhan cdng true tilp va ca miy sfl dung, gfli vl bd phan k l toin d c chiing tfl vl chi phf nhan cdng, gdm: bang chim cdng, bang thanh toin luong; d c chflng tfl vl chi phf sfl dung miy thi cdng gdm:
hda don, philu xuit kho nhien lieu, phu tung, bang chim cdng va bang thanh toin luong cua nhan vien sfl dung miy thi cdng... K l toin tip hgp nhiing chiing tfl tren
cung vdi bang tmh khiu hao do k l toan phan bd cho tumg cdng trinh dl bach toin vao chi phf nhan cdng va chi phi sfl dung miy thi cdng cho tflng cdng trinh, hang muc cdng trinh.
can cfl bang thanh toin luong cdng nhan tryc tilp, k i t o i n ghi:
Ng TK 622 chi tilt theo cdng trinh, hang myc cdng trinh/Cd TK 334
Can cfl hda don, phieu xuit kho nhien lieu, phu tung; bang thanh toan luong nhan vien sfl dung miy thi cdng, bang tinh khiu hao..., k l toin tip hgp chi phf sfl dung may thi cdng:
Ng TK 623 chi tilt theo cdng trinh, hang muc cdng trinh
Cd TK 152,153 CdTK331 Cd TK214 Cd TK334
TK 622, 623 theo ddi tdng ehi phi chi ra cho tumg cdng tnnh, hang myc cdng trinh va chi theo ddi vl mat gia trj khdng theo ddi vl mat sd lugng ngay cdng, d miy sfl dung cho tflng cdng viec trong cdng trinh, hang muc cdng trinh.
Chi phi sdn xudt chung K l toan tip hgp chi phf san xuit chung thyc t l phit sinh can cfl vao d c chiing tfl nhu bang luong cdng nhan phuc vy, philu xuit kho, hda don chi phf dung cu, hda don djch vu mua ngoai nhu
' Tn/dng Oai hoc Sai G6n
% i cAi die todn V C/Ci^ todn io t/uinp 0W2mi
Nghien ciifu trao doi
dien nudc, sfla chfla TSCD va d c chi phi bang tiln khac. Chi phi san xuit chung dugc tap hgp chung cho tutng ddi thi cdng xay lip, cdng trudng xay dyng. CIn cfl vao d c chflng tfl phit sinh, k i t o i n tip hgp chi phi vao TK 627- Chi phi san xuit chung.
No TK 627/Cd TK 152, 153, 331, 214, 334...
TK 627 phan Inh chi phi chung cho tiing ddi thi cdng xay lip, ddng trudng xay dung, khdng hach toin chi tilt eho tflng cdng viec nhu d c chi phi tryc tilp.
Vin dl dat ra la lam thd nao dl kilm solt d c chi phf tryc tilp nhu nguyen vat lieu tryc tidp, nhan edng tryc tilp, chi phi sfl dung miy thi cdng theo tflng hang muc cdng viec, phuc vu cho KSCP cho tflng cdng viec.
Hoan thien hach toan chi phi phuc v u q u a n trj chi phi
Chi phi nguyen lieu vat lieu true tiep
Do cd su theo ddi khic nhau gifla k l toin va bd phan ky thuat thi cdng, ke toin chi theo ddi chi phi cho tiing cdng trinh, hang muc cdng trinh, trong khi bd phin ky thuat thi cdng theo ddi vl mat sd lugng, tri gia vat hdu cho tiing hang muc cdng vide. Do dd, ke toan khdng thi kilm solt dugc chi phi vat Ueu d bd phan thi cdng.
Giai phip hoan thidn la tang cudng su giim sit cua k i t o i n ben canh giim sat ky thult, bit diu bang viec xay dung he thdng ehiing tfl vdi he thdng kilm solt ndi bd chat che. Chflng tfl xic nhan vat Ueu sfl dung phai dly du chfl ky cua d c ben lien quan:
ngudi phu trach vat tu, td truong san xuit, phu trach ky thuat, giam sit cdng trinh. Trdn "Philu su dung vat Ueu" phai chi rd vat Ueu dtugc dung vao cdng vide nao, day la can cfl d l k l toan theo ddi vat Ueu sfl dyng cho tflng cdng viec.
Can cfl "Phieu sfl dung vat ueu", k i t o i n hach toin vat lieu sii dung cho tflng cdng vide nhu bang
1, trang 12.
S6 chi tidt vat Ueu se tdng hgp sd lugng tri gii cua tiing loai vat Ueu da dugc sfl dung cho tiing cdng viec, lam co sd d l kilm soat vat ueu tieu hao cho tflng cdng viec, phan tfch danh gia vat Ueu tieu hao so vdi du toin theo tflng cdng viec. Sd nay cdn la co sd dl ke toin kilm tra quylt toin chi phi cua bd phan ky thuat thi cdng.
Chi phi nhdn cdng true tiep Bang 1: SO CHI T l f T VAT L l £ u
Cdng trinh: Ke chin sdng khu du lich PT Hang muc cdng trinh: Sira chfla ke chin sdng
Cong viec: Bd tdng due s & dng buy D>70cm, da 1x2, M300 Ma sd: AG. 11625
:aiaiaam^iZ
S6 01/07 13/07 18/07 20/07
Ngdy 09/07 23/07 27/07 30/07
; . „ • , < • • . „ • : '
1 ^ , Diingi^i
Xuat dd 1x2
Xuat xi mang Phii Son Xuat xi mang Phd Son Xuat edt vang hat to COng'O'^^r -i:':.-''
DVT m' kg m'
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" • %'(.f.^.^y..^.
Xi mang PC 40 SL
18.200 34.000 52.200
n
23660.000 44200.000
;;ji.4oo.ooo
'•' ^\ :fcoalvatli|u,->.il^-.t../'"„r Cdt vdng hat to
' SL
65 .,65^"^
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8.775.000 18.775:000
Dd1x2
*SL 120
yfir i,.v.
-•'rTT • 19.500.000
iai9.500.000
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Cdng 19.500.000
23660.000 44200.000 8.775.000 119.675.000,
Tong so gid
Bang 2: P H l £ u T H E O DOI L A O D O N G
Sd: 62 Ngay 20/6/2009 dn cdng nhin: Ld Van Son
W Ten cdng viec Gid bat
diu N i h O c l . Ddn gia Thanh tiln
BTBS ong buy, D>70cm, da 1x2. M300
Ma so cong viec
7h30 5h 8h 18.750 150.000 AG.11625
CQrig
Ngudi lip phidu T 6 trudng san xuit Bang 3 : s 6 CHI TBET CHI P H I NHAN CONG TRlTC T l f P
Cdng trinh: Ke chin sdng khu du lich PT Hang muc cdng trinh: Sura chtta ke chin sdng
Ma so cong
viec Ten hang muc cong vifc DVT Khdi lUOng
cong viec
So ngay cdng,
gid cdng thUfcte Thinh tien AG.11625
AG.32211 AG.42211
BT dCic san Ing buy D>70cm
van khudn th^p BTDS cac loai kit cau # Lap dat d n g h6p BTCT. D>1.000mm
m^
lOOm^
cai
140 25 160
350 800 790
14.615.000 37.384.000 36.663.000
%^« c/u C/{e todn V ^iiem todn id t/idn^ 0i/2(H4
Nghien cihi trao floi
.STT 01 02
May cong tac May tr6n be tang 250 lit May han xoay chi§u
Bang 4: P H I E U T H E O D O I C A M A Y Sd: 15 Ngay 20/6/2009 Sd gid may sfl
dung 8 gid 4 gid
Hang muc cong viec BT dQc san Ing buy D>70cm van khuon th^p BIDS cac loai ket cau #
NgUdi surdung miy Nguygn Van Xoan
Vu Van Trong
Chir
To trudng san xuit Bang 5: CHI PHI SLT DUNG MAY THI C O N G
Cdng trinh: Ke chan sdng khu du lich PT Hang miic cdng trinh: Sira chua ke chan sdng
Chulhg tir So BHL EK235011 PXK20/06
Ngay 30/06/09 30/06/09 30/06/09
Diln giai Luong c6ng nhan xe may Tiln diln
Xuit dau DO CSng
Mav tfli cona May trSn BT
2.195.000 2.151.376
May han xoay chieu 2120.000 3.271.258
May bom 1250.000 857.453 995.500
C6ng 5.565.000 6.280.087 995.500
STT 01 02 03 04
. . ;
Bang 6: BANG PHAN BO CHI PHI SU DUNG MAY THI C O N G
Cdng trinh: Ke chin sdng khu du lich PT Hang muc cdng trinh: S£ra chiia ke chan sdng Hang muc cong vifc
Tdng chi phi
BT dOc sin 6ng buy D>70cm van khuon th§p bh tdng dOc sin kit du #
Bdm hot nudc hd mdng
BT mong Q>250 .«v
May trdn b& tong j Soca
57 13
14
*^' ^«
So tien 25.875.000
5.901.315
6.355.258
May lian xoay chiiu 86 ca
86 17
So tien 8.245.000
1629.825
Mavbdm4CV Soca
10.197
10.197
S6 tien 20.393.000
20.393.000
Bang 7: D U T O A N CHI PHI SAN XUAT CHUNG Cdng trinh: Ke chin sdng khu du lich PT STT
01 02 03 04 05 06 07 08,
Kholn muc clii phf Ting chi phf tmc tilp Ting chi phf san xuat chung Chi phf nhdn viln phan xudng Chi phf vat lifu
Chi phf dung cu san xuit Chi phf khau hao TSCD Chi phf djch vu mua ngoai
Chi phf khac bang tiln .ji^
-i : DUtoan If H6 so phan b l %
1.1 0.33 - 0,41 0,19 0,09
. 0.06 . , irnay
So tien 1.873.963.000
20.749.000 6.295.000 7.765.000 3.689.000 1.700.000 1.300.000
Chiing tur dl bach toin lao ddng va tiln luong la bang chain cdng, bang thanh toin tiln luong.
Bang chim cdng va bang thanh toan tiln luong chi tinh toan, phan anh tdng sd tiln luong trong ky chu: khdng phan Inh tiln luong theo tiimg hang muc cdng vide.
B
|cilng thdi dilm, cd thi tiln ddng thdi nhilu hang muccdng vide, cle cdng viec dan xen lln nhau. Mdt cdng nhan cd thi lam nhilu cdng vide khic nhau, lam the nao dl theo ddi ngay cdng, gid cdng lao ddng true tilp cua tutng cdng viec.
Hd so du toin va hd so quylt toin cdng trinh cua bd phan ky thuat phan Inh chi phi nhan cdng theo tuoig hang muc cdng vide, cdn
kitoin theo ddi chi phi nhan cdng true tilp chung cho tutng cdng trinh, hang muc cdng trinh. Do khdng cd chiing tut so sach theo ddi lao ddng tieu hao theo tutng cdng vi6c nfen tai Ueu cua ke toan khdng thi dung lam co sd cho vide kilm soat chi phi nhan cdng.
Giai phip hoan thidn la xay dung he thdng chiing tur va sd sich theo ddi chi phi nhan cdng theo tutng cdng vide. Ke toin phai td chiic chim cdng lao ddng theo tutng cdng vi6c. Vi6c chim cdng ddi hdi chi tilt, ti mi trong ghi chip ban diu. Cd thi lap philu theo ddi lao ddng true tilp nhu bang 2, trang 12.
Philu nay do ngudi lao ddng lap cho tUng ngay, trong dd, ngudi lao ddng ghi rd cdng vific va ma sd cdng vide ma ho thuc hifn
^<^t c/u J{S'^tdn W Miim todn id t/idn^ 0^/20iJ
Nghien cihi trao doi
trong ngay, thdi gian thuc hien cho tiing cdng vide cd xic nhan cua to trudng san xuat. Phieu nay duoc chuyin vl phdng k l toan de bach toin thdi gian lao ddng cho tiing cdng viec, tinh luong va bach toin tiln luong cdng nhin true tilp cho tutng cdng vi6c.
Can cii phieu theo ddi lao ddng, k l toin cd thi theo ddi chi tilt sd cdng lao ddng va chi phi nhan cdng true tiep cho tutng cdng vi6c tren "Sd chi tilt nhan cdng true tilp" nhu bang 3, trang 12.
Sd lidu tren sd chi tilt chi phi nhan cdng true tiep la co sd cho vide tinh gii thanh tutng hang muc cdng viec, la co sd dl phan tich chi phi nhan cdng true tilp thuc t l so vdi du toin.
Hach toin lao ddng, tiln luong theo cdng vide viia giiip cho vide KSCP vuta giup cho viec phan tich, dinh gii hidu qua sur dung lao ddng trong san xuit.
Chi phi sii dung mdy thi cong Khi lap du toin chi phi sur dung miy thi cdng, ngudi ta tinh toin trdn khdi luong cdng vide phai thuc hidn theo dinh miic cho tutng hang muc cdng tic. Do dd, phai cd chiing tut phan Inh sd ca miy sii dung cho tutng hang muc cdng viec, cd ehii ky ciia cdng nhan sii dung may thi cdng, td trudng san xuit. Sd ca miy sur dung duoc ghi chip de lam co sd phan tich chi phi sut dung miy thi cdng cho tiing cdng viec (bang 4, trang 13).
Ddi vdi chi phi sut dung may thi cdng, phai theo ddi chi phi cho tiing miy thi cdng lam co sd cho viec phan bo chi phi tutng may thi cdng (bang 5, trang 13).
Tren co sd theo ddi chi phi phit sinh cho tutng miy thi cdng, theo ddi ca miy sii dung cho tiing cdng vide, ke toin cd thi phan bo chi phi sii dung miy thi edng cho tutng cdng vide (bang 6, trang 13).
Chi phi sdn xuci chung Chi phi san xuit ehung du toin duoc tinh gian tiep theo ti Id trdn
tdng chi phi true tiep va tinh cho toan bd cdng trinh. Chi phi thuc te phat sinh duoc tip hop vao TK 627 cho tumg ddi thi cdng xay lip, cdng trudng xay dung va dugc phan Inh theo trinh tu thdi gian va cd phin chia thanh cle khoan muc: chi phi nhan vien phan xudng, chi phi vat hdu, chi phi dung cu san xuit, chi phi khiu hao TSCD, chi phi dich vu mua ngoai va chi phi khac bang tiln.
Nhu vay, gitta chi phi du toin va chi phi thuc t l hoan toan khic biet vl chi tidu phan Inh. Diing vl gdc do quan tri doanh nghiep, cin phai xay dung du toan chi phi cho tutng khoan muc. Co sd d l lap du toin la hd sd chi phi san xuit chung cua tumg khoan muc chilm trong tdng chi phi true tilp cua elc ky trudc lam can cU dl tinh hd sd cho ky nay. Du toin chi phi san xuit chung tttng khoan muc khdng bat budc phai thuc hidn trong hd so du toin cdng trinh, nhung nd cin thiet phai thuc hien trong k l toin quan tri tai doanh nghidp, phuc vu cho vide phan tich danh gii chi phi san xuit chung thuc hidn.
Du toin chi phi san xuit chung cd the dugc lap nhu bang 7, trang 13.
(*) Cdt hd sd phan bd cd thi can ett vao hd sd cua cle ky trudc dl dilu chinh cho ky nay.
Trong qui trinh thuc hidn, k l toan se thu thap chi phi thuc t l phit sinh theo khoan muc dl phan tfch danh gia tinh hinh chi tidu cua tumg khoan muc.
Phdn tich tinh hinh thtfc hien chi phi theo hang miic cdng viec
Tren co sd to chiic hach toin chi phi theo cdng viec, k l toin ed the thuc hi6n phin tich, dinh gii chi phi cho tttng cdng vi6c bing clch so sanh chi phi thuc t l vdi chi phi du toin.
K l toin cd thi thuc hidn dugc phan tfch trdn la do cd su phu hgp gitta tai hdu ke toin va tai li6u du
toan, ca.hai tai lieu cung thdng nhit chi tieu phan Inh, tai li6u hach toin da cung d p thdng tin cin thiet cho vide KSCP theo du toin. Hd thdng hach toin chi phf theo cdng vi6c khic phuc duoc nhiing nhugc dilm cua quy dinh ke toin hidn hanh. Tuy nhito, cdng tic bach toin chi phi theo cdng vide ddi hdi nhilu cdng siic d l td chttc ghi chip ttt khau chiing ttt ban diu cho din sd sach kitoan chi tiet. Cdng viec nay nlu dugc hd trg ttt phin mIm ke toin, hifu qua mang lai se ldn hon nhilu so vdi chi phf bd ra.
xay dung he thdng hach toan chi phf phuc vu cho vide quan tri chi phf d elc DNXL ddi hdi DN trudc tidn phai xay dung he thdng ghi chip ban diu. He thdng ghi chip ban diu cung d p tai lifu cho bach toan chi phf va nguoc lai, hd thdng hach toin chi phf doi hdi phai thay ddi hf thdng ghi chip ban diu phu hgp. Td chttc hf thd'ng chiing ttt ban diu theo cdng vide, trong dd, cle cdng vifc dan xen lln nhau, tit ca cac sd lifu tai lieu tao thanh hf thdng dtt lieu khd cd thi gia mao, dd cung chfnh la muc tidu KSCP. Ngoai ra, vdi sd lifu thu thap dugc qua tl chttc hach toin chi phi theo c6ng vifc se phuc vu cho vifc dinh gia hifu qua stt dung chi phf, phat hifn kip thdi elc biln ddng chi phi khdng hgp ly d l cd bifn phap khic phuc. Dd cQng chfnh la nhiing lgi feh thiet thuc mang lai ttt vifc td chttc bach toin chi phi theo cdng vifc.D
Tdi Ueu tham khdo
1. Quyet dinh 15/2006/QD-SlC ngdy 20/03/2006 cila Bd Tdi chinh;
2. He thdng Chudn mifc Kdtodn Viet Nam;
3. Sdch ketodn qudn tri - Tnicfng Dai hoc kinh te'TPJiCM.
&a/i. c/u t^d'todn V C/CiSm todn id t/tdna 0i/20i4
