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K I N H TE TRI THIfC VA SU CAN THIET CUA KE TOAN N G U O N N H A N LUC TRONG DOANH NGHIEP
PHAM OU-C HIEU*
Ngdy nay, nhieu nltd qudn li vd gidi nghien cuu dd thira nhan tdm quan trong cua nguon nhan luc cho phdt trien ben vuiig ciia doanh nghiep. Tuy nhien, d gdc dp ke todn, nguon nhan luc lgi chua duprc ddnh gid mpt cdch dimg ddn do nltitng bat cap trong iing xii ciia ke todn truyen thong doi vdi bp phan tdi sdn quan trpng ndy. Ke todn nguon nhan luc chinh Id mpt phan cua ke todn xa hpi cd muc dich cung cdp thong tin cho ddnh gid mpt trong nhirng bp phan tdi sdn quan trpng nhdt ciia mpt to chuc, do Id nguon nhdn lire. Bdi viet trinh bdy sir can thiet ciia ke todn nguon nlidn lire, npi dung vd muc tieu ciia ke todn nguon nhdn lire trong doanh nghiep, thuc trgng ke todn nguon nhdn luc trong cdc doanh nghiep VN, vd cdc kliuyen nghi doi vdi viec dp dung ke todn ngudn nhdn luc trong boi canh cua mpt nen kinh te tri thirc.
Tir khod: Kinh te tri thuc, nguon nhdn luc, ke todn.
1. Gidi thieu
Ti'ong nhiing nam gan day, toan cau hoa da lam thay doi sau sic bp mat ctia kinh te the giai. Xa hpi thong tin.da tao da cho sy phat trien cac tri thuc inoi Ciia nhan loai. NhiSu nha quan tri doanh nghiep da nhan thay ben canh nhung nguon lire vat chat hfi-u hinh cho sy phat triln, thi cac tai san vo hinh trong do CO tri thti'c eua nhan vien trong to chuc chinh la tiSn de quan trpng cho sy phat trien ben vung, va gianh thing lpi trong canh tranli. Vi the, nhan to con nguoi ciing voi cac kl nang, tri thuc va loi ung xu chuyen nghiep dupc cho la tai san quan trpng nhat ciia mpt t6 chiic trong boi canh ciia nen kinh te tri thiic. Do tam quan trpng ciia nhan to con nguoi, nen nhieu doanh nghiep da co nhung chien lupc kha bai ban trong dSu tu cho nguon nhan lyc nham sii' dyng CO hieu qua, dong thai duy tri, bao ve, va phat trien ngu6n nhan lyc. Ciing chinh vi thi khai niem nguon v6n nhan lyc da ra dai ciing voi sy thay doi trong nhan thuc vh. tim quan trong ciia nhan to con nguai d6i vai sy phat triln cua mot doanh nghiep, va rpng hon la sy phat trien ciia mot quoc gia.
Ngu6n nhan lyc quan trpng nhung lai chua dupc phan anh mpt each trung thyc \a ro rang bai he thing kl toan truyin thong. Tren thyc te cac khoan
chi phi cho phat trien nguon nhan lyc nhu chi phi cho dao tao, huan luyen nhan vien, la nhiing khoan chi phi lan mang lai lpi ich kinh te lau dai cho doanh nghiep, lai thuang duac ghi nhan vao chi phi thai ki va vi thi dupe phan anh tren bao cao ket qua hoat dpng kinh doanh nhu phi ton lam giam lpi nhuan cua doanh nghiep. Chinh vi li do nay, thong tin ve nguon nhan lyc ciia doanh nghiep khong dupc cung cap ro rang, day du; dilu nay da han che kha lan den quyet dinh cua ngu'ai su dung thong tin, dac biet la cac doi tu-png ngoai doanh nghiep khi hp khong co thong tin lien quan din chit lupng nguon nhan lyc cung nhu chi phi diu tu' cho nguon nhan lyc cua doanh nghiep.
Thyc tl tu- cac vi dy diln hinh nhu Microsoft hay Intel da cho thiy cac doanh nghiep co nhung yeu cau khit khe vl sy sang tao hoac dya tren cong nghe vupt trpi thuang co gia tri thi truang khac xa vai gia tri thuin cua tai san tren so sach. Sy khac biet do chinh la khac biet trong tai san vo hinh mang lai, trong do bao ham ca cac gia tri vl nguon nhan lyc vai cac kT nang va nang lyc sang tao cua nguai lao dpng. Tuy nhien, nguin nhan lyc van chua dupc ghi nhan nhu mpt tai san (vo hinh) tren cac bao cao tai chinh, trong do co bang can doi ke toan do giai h?n trong cac iing xii cua ke toan truyen thong gan lien vai cac dilu kien ve nhan dang va ghi nhan mpt
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khoan muc la tai san. Cac nghien ciiu vl each thiic de ke toan phan anh dupc gia trj ciia tai san vo hinh la nguon nhan lyc ciia doanh nghiep con kha khiem ton, vi the cho den nay kl toan ciing chua phat triln duac mpt khuon mau dl thoat ra khoi cac giai han truyin thong trong viec ghi nhan tai san vo hinh cua doanh nghiep.
Doi vai cac nuac dang phat triln, trong do co VN ke toan nguon nhan lyc van con la mot khai niem kha mai me. Vi the, vai muc tieu tilp can va lam quen vai mpt loai hinh ke toan mai, trong bai viet nay tac gia tap trung lam ro npi ham ciia kl toan nguon nhan lyc, cac phuang phap ki thuat cua kl toan nguon nhan lyc ciing nhu dinh huong cho viec ap dung ke toan nguon nhan lyc trong doanh nghiep.
2. Nguon nhan \\ic - tai san quan trong nhat ciia doanh nghiep
Mpt each chung nhat nguon lyc ciia mpt doanh nghiep bao gom cac nguon lyc hiru hinh (may moc, thiet bi, nha xuong, nguyen vat lieu, tien...) va eac nguon lyc vo hinh (con nguoi voi cac kl nang va hieu biet ciia hp) ma doanh nghiep co the sir dyng cho hoat dpng san xuat kinh doanh de tao ra san pham hoac dich vu nham thoa man cac nhu cau cua xa hpi. Trong boi canh kinh te tri thiic, co the thay nguon nhan lyc ngay cang tra nen quan trpng va quyet dinh den gia tri ciia mpt doanh nghiep. Nguon von nhiin lyc hay con gpi la nguon nhan lyc dupc dinh nghia la toan bp tri thirc, ki nang va trinh dp cua nguoi lao dpng, 6c sang tao va kha nang sang tao, thai dp va each iing xir, kha nang hpc tap va dpng CO hpc tap (kliong ngiing) cua cae thanh vien trong mpt to chiic.
Mac dil nguon von hiiu hinh nhu may moc thiet bi. hoac cac nguon lire tai chinh la quan trpng, nguon nhan lye voi nhung dac thii ciia no nhu khong the sao chep, kho chuyen nhupng, va chi dupc hinh thanh trong mot thai gian dai van chirng to vi tri vupt trpi. Theo quan diem truyen thong trong quan li, nhan vien dupc cho la mpt kich to chi phi va la nguon goc cua chi phi lao dpng, vi the nguai lao dpng khong dupc coi la tai san cua doanh nghiep ma chi dupc coi nhu mpt yeu to phat sinh chi phi.
Nhin nhan nhan to con nguoi nhu mpt yeu to phat sinh chi phi da lam cho cac nha quan li co thien
huong cit giam chi phi nhan cong. Tren thuc tl, dang li xu huong ngupc lai can phai lam la dau tu cho phat trien nguon nhan lyc ca vl lugng va chit;
do mai la nhan to quan trpng trong chiln lupc phat trien lau dai ciia doanh nghiep. Nguin v6n nhan lyc bao gom nhieu nhan tl nhu tti thirc, ki nang, kha nang sang tao, kha nang hpc tap va nang lyc ciia mli nhan vien trong mot to chirc de thyc hien cac cong viec hang ngay ciia hp. Nhu vay, nguin von nhan lyc con bao gom ca gia trj ciia cong ty, van hoa va triet li kinh doanh cua to chiic do chinh cac thanh vien xay dyng va phat trien.
3. Ketoan nguon nhan lUc 3.1. Khdi niem vd dgc diem
Ke toan nguon nhan lyc la mot bp phan cua kl toan xa hpi ciing vai ke toan moi truang va ke toan trach nhiem xa hoi.
Ke loan moi trucmg
Ke toan xa hpi
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Ke loan nguon nhan lire
Ke loan
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trach nhiem xa hoi
Hinh 1 . Ke t o a n nguon nhan lUc trong tu'dng quan vdi cac bp phan cau t h a n h ciia ke toan xa hoi
Theo Hiep hpi kl toan My (AAA, 1973, 1974 va 2002), ke toan nguon nhan lyc la qua trinh nhan dang, do luong cac du lieu ve nguon nhan lyc va cung cap cac thong tin do cho cac doi tupng sir dung. Kc toan nguon nhan lyc, vi the, khong ehi lien quan den do luong tat ca cac chi phi hoac cac khoan dau tu' lien quan tai tuyen dyng, phan cong, dao tao va phat trien doi voi nguon nhan lyc, ma con bao gom ca qua trinh danh gia va lupng hoa gia trj ciia con nguai trong to chiic do. Flamholtz (1999) ciing de xuat nipt dinh nghTa ve ke toan nguon nhan lyc.
Theo do, ke toan nguon nhan lyc la qua trinh do luong va bao cao ve chi phi va gia trj ciia nhan to con nguoi voi tu each nhir mpt nguon lyc cua don vi ke toan.
0 goc dp li luan, hpc thuyet ve sy phat trien dya tren nguon lyc cho rang vi tri canh tranh ciia doanh nghiep tren thj trudng phu thupc phan lan vao cac tai san ca biet khong the nhan ban va sao chep chtr
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khong phai dya vao cac tai san de chuyen giao. Dieu nay li giai vi sao cac doanh nghiep hoat dpng trong cimg mpt nganh vai may moc, cong nghe nhu nhau nhung lai eo sy khac biet dang ke trong hieu qua boat dpng cung nhu lpi the canh tranh. Nhan to lam nen su khac biet chinh la tri thirc cua nhan vien; mpt nguon nhan lyc chat lupng cao va ben virng se tao nen sy khac biet trong hieu qua hoat dpng giiia cac doanh nghiep.
Khi xem xet ke toan nguon nhan lyc trong pham vi doanh nghiep va trong moi quan he tuang quan vai cac phan he ke toan khac, ke toan nguon nhan lyc CO dac diem ciing nhu muc tieu rieng biet the hien a cac diem ca ban dual day:
La mpt bp phan cua he thong ke toan doanh nghiep nham nhan dien cac nguon nhan live da thyc hien trong pham vi don vj ke toan;
- Ghi chep cac khoan dau tu cho nguon nhan lyc;
- Do luang chi phi va do luang gia trj ciia nguon nhan lyc;
- Ghi chep sy thay doi trong nguon nhan lye cua don vj ke toan qua thai gian;
- Thong tin ve nguon nhan lire thong qua cac bao cao (ve nguon nhan lyc) cho cac doi tupng su dung.
Muc tieu chinh ciia Ice todn nguon nhdn luc Id:
Ho trp cho quan li nguon nhan luc cua doanh nghiep;
- Giup cai thien chat lupng va so lupng nguon nhan lyc;
- Xac djnh mpt each diing dan gia trj ciia to chuc;
- Cung cap cac thong tin lupng hoa (bang thuoc do tien te) ve nguon nhan lyc gidp cho cac nha quan li va cac nha dau tu ra quyet dinh;
- Cung cap thong tin ve nguon nhan lyc (bao gom ca thong tin tai chinh va phi tai chinh) cho cac to chirc CO lien quan.
3.2. Cdc cdch tiep can ciia ke todn nguon nhan life Theo Barcons va cpng sy (1999), ke toan nguon nhan lyc co the duoc tiep can duoi hai goc dp.
Ke todn tdi cliinh: Khi do ke toan nguon nhan lyc dupc phan anh tren cac tai khoan ke toan co lien quan vi du cac tai khoan np phai tra va cac tai khoan chi phi. Cac tai khoan thanh toan voi nguai lao dpng. tai khoan chi phi, tai khoan phai tra khac... la
nhiing cong cu phan anh cua kl toan tai chinh ve kl toan nguon nhan lye.
Theo nguyen tac chung dupc thira nhan ciia kS toan tai chinh, khi nhirng lpi ich kinh te trong tuang lai CO the thu dupc tir cac khoan chi phi cho dao tao la ro rang, va eac khoan chi do du tieu chuan de v6n hoa thi chi phi dao tao nguon nhan luc c6 the ghi nhan nhu mot tai san. Tuy nhien, dieu nay lai khong dupe phan anh tren thyc te bai ke toan tai chinh.
Nhieu nha nghien eim ve ke toan da ehi ra van con nhii'ng klioang each giiia tong tai san thyc te ciia doanh nghiep vai nhung tai san dupc ghi nhan va trinh bay tren bang can doi ke toan... Theo cac nguyen tac ke toan duac thii'a nhan, eac tai san dugc bao cao phai la nhu'ng tai san thupc quyen sir hiiu cua doanh nghiep. Doi chieu vai khai niem tai san trong kinh te hpc thi mpt tai san la tat ca nhiing nguon lyc (litiii hinh hay vo hinh) va ke ca each thirc sir dung nguon lyc do (know-how) cho qua trinh che tao san pham, djch vu deu dupe tinh vao khai niem tai san.
Cac li giai tren da chi ra hai van de co ban khi de cap den tai san vo hinh la nguon nhan lyc: Nhan dang cac chi phi de hinh thanh tai san; va uac tinli thai gian tai san bj khau hao.
Tren thyc te trong gidi nghien ciru, hanh nghe ke toan va ngay ca Uy ban chuan myc ke toan quoc te ciing thira nhan ben canh viec co the nhan dang mpt each de dang doi vdi mpt so loai tai san (tien, ton kho, may moc...), van cdn nhii'ng tranh cai ve viec xac dinh mpt khoan muc nhat djnh dupc von hoa hay khong, chinh dieu nay ciing dan den nhiing tranh luan ve tieu chuan cho mot khoan muc dugc von hda thanh tai san hay ehi dupc ghi nhan nhu mot khoan ehi phi thong thudng. Day ciing chinh la mpt trong nhii'ng van de khien cho chi phi dau tu de phat trien nguon nhan lyc eua doanh nghiep hien dugc nhin nhan khong thong nhat dan den cac iing xir ke toan khac nhau ma phan ldn la ghi nhan chi phi dau tu phat trien ngudn nhan lyc nhu cac phi ton thdi ki.
Ke todn qudn tri: Nhan vien cua moi to chiirc thudng gan lien vdi mpt doanh nghiep nhat djnh. Vi thi cac boat dpng do nhan vien thyc hien se lam phat sinh chi phi ciia doanh nghiep. Mpt trong nhiing each thiic phan loai chi phi ciia ke toan truyen thong la xIp chi phi vao mpt trong ba loai: chi phi nguyen
P H A T T R I E N K I N H T E So 264, Thdng Madi nam2012
vat lieu, chi phi nhan cong va chi phi san xuat chung. O gdc dp ciia ke toan quan trj, chi phi nguon nhan lye dupc nhin nhan trong tuang quan vdi gia trj gia tang do nguon nhan lyc tao ra, do chinh la gia trj thang du khi ngudi lao dpng vdi cac ki nang va tri thirc ciia hp su dyng cae thiet bj de chuyen hda nguyen vat lieu thanh san pham hoac djch MI dupc thj trudng chap nhan. 6 gdc dp nay, de do ludng gia trj ciia ngudn nhan lyc va chi phi nhan lyc ke toan phai dung tdi cac each do ludng gian tiep thong qua chi phi mua, chi phi phu them va ke ca chi phi ca hpi.
3.3. Cdc phuong phdp ki thudt cua ke todn ngudn nhdn lire
Cd rat nhieu phuang phap kT thuat khac nhau dupc gidi thieu de sir dung cho ke toan ngudn nhan lire. Mpt vai phuang phap dya tren khuon mau gia gdc trong khi dd cac phuong phap Idiac lai dya tren ca sd chiet khau cac khoan thu nhap trong tuang lai.
Moi phuang phap ciing co nhung han che nhat dinh vi the viec lya chpn sir dung phuang phap nao la tiiy thupc vao dieu kien ciia doanh nghiep, sy day du eua cac thdng tin co sd, cung nhu trinh do cua nhan \'ien kl toan. Phin dudi day trinh bay mot each ngan gpn cac phuang phap kT thuat co ban ciia ke toan nguon nhan lyc.
Phuang phdp gid goc: Chi phi thyc te phat sinh trong qua trinh myen dung, thue nhan cdng, chi phi cho dao tao va phat trien ngudn nhan lyc cua td chiic dupc \'6ii hda va kliau hao tren co sd thdi gian su dyng nguon nhan lyc.
Phuang phdp chi phi tiuiy the: La phuang phap do ludng dya tren chi phi thay the cho ngudn nhan lyc hien tai eiia doanh nghiep. Phuang phap nay cd Ipi till hon phuong phap gia gdc d chd nd phan anh dupe xu hudng ciia nIn kinli te \ a phii hop han \'di chi phi nhan cdng d thdi diem hien tai.
Phuang phdp chi phi ca hpi: Theo phuong phap nay, nguon nhan lyc cua mot to chiic dupc danh gia dya tren ca sd khai niem ciia cac nha kinh te hpc \'c Ipi ich kinh t l bj mit khi sir dung ngudn nhan luc cho cac hoat ddng hien tai.
Phuang phdp hien ten hoa cdc klioan thu nhdp trono luang lai cita nguai lao dpng: Phuang phap nav ghi nhan cac lpi ich kinh te ma mpt ca nhan mans lai cho doanh nghiep Irong thdi gian lam \iec.
Viec do ludng va udc tinh cac khoan thu nhap trong tirong lai dupc thyc thien, dd la cac khoan thu nhap cd lien quan cho tdi klii ngudi lao dpng nghi huu.
Cae khoan thu nhap dd dupc chiet kliau de tinh toan gia trj hien tai.
Phuang phdp dua tren nio hinh Lev vd Schwartz (1C.4I. 2007): Cac tac gia cho rang nguon nhan lyc ciia mpt cdng ty la tdng cac gia trj hien tai thuan (NVP) ciia cac khoan chi phi cho nhan vien cua doanh nghiep. Ngudn vdn nhan lyc thudng gan vdi mdi ca nhan d moi do tudi nhat djnh va duac tinh dira tren co so gia tri hien tai eua tat ca cac khoan thu nhap trong qua trinh lam vice cho doanh nghiep.
Theo md hinh nay, cac budc sau can thyc hien de xac djnh gia tri ciia ngudn vdn nhan lyc:
- Phan loai loan bp lyc luong lao ddng thanh cac nhdm ddng nhat, vi du: cd tay nghe, khdng cd tay nghe... va d cac dp tudi khac nhau;
- Tinh toan thu nhap binh quan cua timg nhdm;
Chiet kliau thu nhap binh quan eiia tirng nhdm theo mpt tl le chiet khau xac djnh nham tinh toan gia trj hien tai (present value) eiia tung nhdm nhan lyc;
Tdng hpp gia trj hien tai cua tirng nhom, ket qua ehinh la gia trj vdn hda cua nguon nhan lye ma doanh nghiep dang sii' dyng.
Theo mo hinh eiia Lev va Schwartz, cdng thirc de xac djnh gia trj vdn hda ngudn nhan lyc dupc tinh nhu sau:
V. /(O
(1 + 0'"
Trong dd,
V^: la gia trj cua mdt nhan vien d tudi r
I(t): la thu nhap hang nam ciia mdt nhan vien cho tdi khi ve hu-u
t: tudi nghi huu
r: ti le chilt khau (dya tren chi phi su dung vdn cua doanh nghiep)
Md hinh Le\' & Schwartz ciing van cdn nhiing ban ehl nhit djnh, vi dya tren cac dieu kien nhat djnh:
- c i n phai cd dir lieu dau vao dupc lupng hda.
nhung lai bd qua eac dir lieu dau ra nhu nang suat lao ddng ciia nhiin vien.
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- Chi phi huan luyen va dao tao nhan vien khdng dupc tinh den.
- Gia thuyet sy phat trien ciia doanh nghiep la nhu nhau d tat ca cac thdi ki.
- Cac nhan td lam thay ddi tien luong ciia nhan vien khdng dupe xem xet nhu nang luang khi d vj tri cao han, kha nang dam phan ve thu nhap. Id nang, kinh nghiem... cd the lam cho tien luong thay ddi trong thdi gian lam viec tai doanh nghiep.
Qua cac phan tich d tren, cd the thay hien tai thdng tin eua ke toan ngudn nhan lye dang bi che khuat, bi "chim" bdi thdng tin ciia ke toan truyen thdng. Chinh vi the, van de dat ra la can van dyng cae phuang phap kT thuat ciia ke toan ngudn nhan luc mpt each thich hpp de cd the tach biet hoac lam ndi bat thdng tin cua ke loan ngudn nhan lyc tir cac du lieu ed tinh truyen thdng eua ke toan.
Ciing gidng nhu ke toan mdi trudng, ke toan ngudn nhan lyc can thiet phai cd sy gan ket vdi cac bao cao ke toan (tai chinh va quan tri) de cung cap thdng tin huu ich cho quan li trong ndi bd cung nhu ra quyet dinh ddi vdi cae ddi tupng ben ngoai. Ke toan ngudn nhan lyc can phai dupc trinh bay gan ket hoac thanh mdt bao cao rieng biet de lam rd ngudn vdn nhan lye ma doanh nghiep dang khai thac, cd nghTa vii duy tri va phat trien.
De khdng mau thuan vdi cac nguyen tac ke toan hien hanh, chdng tdi cho rang giai phap thich hop nhat la phuong an ket hop trinh bay tren eac thuyet minh hoac phu luc cda cac bao cao tai chinh, va ciin cd sy quy dinh cda phap luat ve viec trinh bay cac thdng tin nay dudi dang ngudn vdn nhan lye, bao gdm eac thdng tin co ban sau:
Thong tin phi tdi chinh: sd lupng nhan vien, sd lupng cac nha quan li cap trung gian, kha nang thyc hien cac nhiem vy dupc phan cap/dy quyen, sy dn djnh trong phan cdng cdng viec, sd lupng cae nha quan li cap cao, sd nhan vien nii, ca cau trinh dp cua ngudn nhan lyc. dp tudi trung binh cda nhan vien, binh quan thdi gian cda cac chuong trinh dao tao (gid/nhan \'ien/nam), hieu biet ve cdng nghe thdng tin...
Thong tin tdi chinh: chi phi cho quang cao de tuyen dung, chi phi tuyen chpn. chi phi dao tao tap trung. chi phi dao tao tai noi lam viec, chi phi trp
cap hoac ho trp, chi phi cho tham quan hpc hdi, chi phi y te, chi phuc lpi...
Nhu vay, tat ca cac kT nang, kinh nghiem ciia nhan vien va cac nha quan li, kha nang sang tao va mdi trudng sang tao, dau tu cho tuyen dung, lua chpn, ky ket hpp ddng, dao tao va phat trien nguIn nhan lyc deu thupc ve ngudn von nhan lyc cua doanh nghiep. Tu nhiing thao luan d tren, co the thay ke toan ngudn nhan lyc cung cap cac thong tin djnh tinh va thdng tin djnh lupng ve gia tri cua tai san nhan lyc, gidp cho cac nha quan tri cap cao co cae quyet dinh phd hpp trong ung xu ddi vdi nguon nhan lyc cda doanh nghiep. Vi the, cd the ket luan rang ngudn nhan lyc la mdt tai san vo cung quan trpng cda doanh nghiep nhung lai la nhan td thudng bj xem nhe, tham chi bo qua bdi he thdng ke toan tmyen thdng. Do dd, viec nghien curu, tiep can va tien tdi iing dung ke toan ngudn nhan luc trong doanh nghiep la yeu eau cap thiet va het sire co y nghTa trong bdi canh cda kinh te tri thuc hien nay.
4. Ke toan nguon nhan lUc trong cac doanh nghiep VN
De tang tinh thyc tien va cd co sd ddi chiing vai cac li thuyet da trinh bay d tren, tac gia da khao sat thyc trang ke toan ngudn nhan lyc tai cac doanh nghiep VN dya tren thdng tin dupe cac doanh nghiep cdng bd tren bao eao thudng nien. Mau khao sat la 30 doanh nghiep niem yet tai Sd Giao djch Chdng khoan TP.HCM (VN30). Cac cdng ty nay dupc lya chpn dya tren tieu chuan vdn hoa thj tru'dng va sy anh hudng tdi chi sd VN-Index. Mac du mau khao sat chua dd Idn nhung cung cd tinh dai dien cao cho thj tru'dng chdng khoan cd quy mo nho nhu VN. Mat khac, muc tieu cda khao sat chi la cung cap CO sd chung minh cho ke toan ngudn nhan lyc tai cac doanh nghiep cda VN. Thdng tin tren bao cao thudng nien dupc lya chpn do de dang tiep can bang phan tich website cua cac cdng ty, mat khac tren bao cao thudng nien, ben canh eac thdng tin tai chinh cae cdng ty niem yet thudng ket hop cong bo cac ehinh sach va chien lupc cda doanh nghiep ve trach nhiem xa hpi, ve ngudn nhan lyc va phat trien ngudn nhan lyc. Do vay, cac thdng tin ve nguon nhan lyc se de dang thu thap.
Cac bao cao thudng nien dupc khao sat thuoc nam tai chinh 2011, tren ca sd phan tich website cua
P H A T T R I E N KINH TE
Sd'264, T h d n g MUcli n d m 2012
cac cdng ty hoac du lieu cdng ty tai Sd Giao djch Chung khoan TP.HCM (HOSE) trong thdi gian tu thang 4 din thang 6/2012.
Thdng tin cdng bd tren bao eao thudng nien cda cac doanh nghiep dupc chia thanh 3 nhdm: Al - thdng tin tai chinh (15 biln); A2 - thdng tin vl quan tri cdng ty (9 biln); A3 - thdng tin vl trach nhiem xa hdi va ngudn nhan lyc (8 biln). Cac biln dupc do ludng theo thang do nhi phan: 1 - nlu xuit hien; 0 - neu khdng xuat hien.
'Ket qua dieu tra dupc trinh bay trong Bang 1.
quan trpng. Vi thi ben canh viec tich hop cac thdng tin tai chinh vdi mdi trudng, cung can tich hop cac thdng tin tai chinh vdi thdng tin ve ngudn nhan lyc cda mpt don vj ke toan.
He thdng kl toan hien tai da bd qua vai ud quan trpng cda cac gia trj ngudn nlian lyc, vi the cac nha quan li klidng cd dupc cac thdng tin can thiet de danh gia tinh hieu lyc va hieu qua trong dau tu cho ngudn nhan luc. lASB da ung xu ddi vdi hau het chi phi lien quan den ngudn nhan lyc nhu la cac ehi phi thdi ki thay vi vdn hda cac chi phi nay nhu tai san.
Bang 1 . So lieu t h o n g ke ve chi so t h o n g t i n t r e n bao cao thupc mau khao sat
Chi tieu Average Max Min Range Medium Mode Std Deviation
A1 A2 A3
9,81 7,75 3,81
13 9 6
7 4 0
6 5 6
10 11
9 3
1,51 1,43 1,56
Qua khao sat, cac doanh nghiep chi chd trpng vao cac thdng tin tai ehinh va thdng tin ve quan trj cdng ty; trong khi dd thdng tin ve trach nhiem xa hdi va ngudn nhan lyc bj xem nhe. Ca biet ed nhirng doanh nghiep khdng he cd thdng tin ngudn nhan lyc tren bao cao thudng nien. Tat ca cac doanh nghiep trong mau dieu tra deu khdng cd chinh sach ke toan ddi vdi ngudn nhan lyc. Dieu dd chdng td, d gdc dp cda kl toan tai chinh, ke toan ngudn nhan lyc tai eac doanh nghiep VN mdi chi d nhiing budc khdi dau.
nhan thuc vl kl toan ngudn nhan lyc cdn ban che nen cac doanh nghiep da klidng coi trpng thdng tin nay, va chua danh cho thdng tin ve ngudn nhan lyc mdt vj tri xung dang trong bao cao thudng nien.
5. Ket luan va khuyen nghi
Cac ehi trich cda eac nha dau tu ve su can thiet phai cd cac thdng tin minh bach lien quan tdi cae tai san vd hinh cda doanh nghiep da lam cho bao cao tai chinh cda doanh nghiep md rdng hon rat nhieu so vdi khudn miu truyen thdng. Sy md rpng nay bao gdm ca cac nd lyc cda gidi ke toan trong viec do ludng va bao cao cac thdng tin ve ngudn vdn nhan lye trong doanh nghiep. Ban chat cda cac chi sd tai chinh se thay ddi trong urong lai, cdng vdi nen kinh te tri ihirc khi ma hoat dpng cua doanh nghiep dya chd ylu viio tri thuc thi van de ke toan, do ludng, va bao cao thdng tin ve ngudn vdn nhan lyc lai cang
Vi the, cdng ty cang dau tu nhieu cho ngudn nhan lyc, thi lpi nhuan ke toan lai cang giam. 0 khia canh nay. ke toan da khdng khuyen khich cac nha quan li dau tu cho ngudn nhan lue cda hp.
Tren thyc te, kc toan ngudn nhan lyc khdng cd mpt kliudn mau chung dupe thua nhan tron toan the gidi. Tuy nhien, van cd nhung cdng ty da ap dung md hinh cua Lev va Shwartz. dac biet la ddi vdi cac doanh nghiep thudc eac nganh cdng nghe thdng tin.
Sy ein thiet phai do ludng kha nang cda toan bd nhan vien trong mdt cdng ty. d tat ca cac cap bac, nhim danh gia gia trj tri thdc va kha nang cua nhan vien. K I toan ngudn nhan lyc chinh la mot he thdng thdng tin co so cung cap cho cac nha quan li nhung thay ddi xay ra trong ngudn nhan luc cda doanh nghiep theo thdi gian. Ke toan ngudn nhan lyc cung bao gdm kl toan cac khoan dau tu cho con ngudi va chi phi thay thi hp va cung bao ham ca danh gia gia trj cua con ngudi trong mdt td chuc.
D I cd thi irng dung va trien khai ke toan ngudn nhan lyc trong doanh nghiep, cung can cd Id trinh cu thi, tuy nhien eac khuyen nghi trong ngan han la:
- cin phai to chirc dupc kenh thu thap dir lieu ve chi phi lien quan din ngudn nhan lyc cho cac quyet djnh ndi bd; mat khac cung can cdng bd thdng tin ve ngudn nhan lire tren eac bao cao thudng nien cua doanh nghiep;
PHAT TRIEN Kt TOAN TAI VN
PHAT TRIEN KINH TE So 264, Thdng Mi/di ndm 2012
- Cac khoan dau tu cho nhan vien can dupc img xu ngang bang nhu ddi vdi cac khoan dau tu' kliac;
- Cac chi phi cho dao tao va phat trien dpi ngii va ngudn nhan lyc can dupe xem nhu cac khoan dau tu dai han vdi ket qua la tang nang lye eua nhan vien
va tao ra cac lpi ich ttong dai han cho doanh nghiep, vi the can phai dupc vdn hda va ed phuang phap khau hao hoac ghi nhan gia trj tdn thit mpt each thich hppB
TAI LIEU THAM KHAO
Accounting for People: Taskforce and Beyond\ iittp;//alpha.tiubcapdigital.com, truy cap 18/12/2011.
American Accounting Association Committee of Accounting for Human Resources (1974), "Report of tfie Committee on Human Resources Accounting", The Accounting Review, 49, 115-124.
American Accounting Association Committee of Accounting for Human Resources (1973), "Report of the Committee on Human Resources Accounting", The Accounting Review, 48, 169-185.
American Accounting Association Financial, Accounting Standards Committee (AAA FASC) (2002),
"Recommendations on Disclosure of Nonfinancial Performance Measures", Accounting Horizons, 16 (4), 353-362.
Barcons, V. A., Somoza, A., Valluverdu, J. (1999), "Human Resource Accounting", International Advances in Economic Research, 5 (3), 386-394.
Flamholtz, E. (1985), Human Resource Accounting, 2"" Edition, San Francisco.
Flamiioltz, E. (1999), Human Resource Accounting: Advances in Concepts, Methods and Applications, 3""
Edition, San Francisco.
Hoang Van Hai, Quan tri chien luac, NXB Dai hoc Qu6c gia, 2010 http://www.hsx.vn, Sd Giao.djcfi Chung l<hoan TP.HCM.
The Institute of Chartered Accountants of India ICAI (2007), A Handbook on Valuation of Intellectual Property in Emerging Countries Like India - Accounting to Take Lead Role Now.
