Lfng dung
ke toan quan trj chi phi trong khai thac than
TS. BCll THj THG THOY, ThS. PHAM THI HONG HAMH
Bai viit la kit qua nghien cvlu d$c di^m ho^t dOng kinh doanh cua cac doanh nghi$p khai thdc than thuOc T$p doan Cong nghiep Than - Khoang san Vi§t Nam (Vinacomin), tii do difa ra m$t sd' ifng dung cu th^ cua ki toan quan trj chi phi vao cac doanh nghi$p nay, nhim gop phan nang cao hi$u qua quan ly kinh doanh n6i chung va hi$u qua quan ly chi phi noi rieng.
N^f DUNG CO BAN
CUA KE TOAN QUAN TRj CHI PHI Ke' todn quan tri ehi phi Id mdt bd ph|n ciia ke todn quan tri thffe hien xff i^ vd cung cd'p cdc thdng tin ve chi phi nhdm phuc vu chffc ndng quan ly, dieu hdnh hoat dpng sdn xud't, kinh doanh.
Vdi ke todn qudn in chi phi, de ed the qudn ly td't cdc chi phi san xua't, kinh doanh vd kiem soat chat che gid thanh san pham thi phai thffe hien lot tff khau Idp ke hoach chi phi, ^id thdnh. thffc hien ke hoach cho de'n kiem tra, danh gid ket qud thffc hi?n ehi phi, gid thanh. tren cd sd dd tid'n hdnh lap ke hoach eho giai doan tiep theo. Cdc chffc ndng cd ban cua ke todn quan tri ndi chung, ke' loan quan tri chi phi ndi rieng vd cdng tdc quan l>'.
s5n xua't. kinh doanh cd the dffdc khai qudt bdng sd dd Hinh 1.
Ke todn qudn tri chCi yeu cung cap thdng bn phuc vu chiit ndng ra quyel dinh eua nha quan tri. Tren cd sd phdn tich cdc thong tin chi phi, gid Uidnh, ke'toan quan in cung cd'p cdc thdng tin thich hdp cho viec ra quyet djnh lud chpn phffdng dn kinh doanh.
DAC DIEM KINH DOANH CUA CAC DN KHAI THAC THAN Cac doanh nghjC'P khai thdc than thupc Vinacomin ddu cd quy trinh edng
nghe khai thdc iffdng ddi gidng nhau. Tuy nhien, hoat dpng khai thdc difde chia thanh hai loai cd ban, la: khai thdc Id thien vd khai Ihac ham 16. Vdi mdi hoat ddng khai ihac nay, cd mdt quy trinh cdng nghe khai thdc khac nhau, song deu phdi trai qua nhieu cdng doan
- Khai thdc than bdng edng nghe khai thac ham Id phai lien hdnh dao Id vao trong long da't, khi gap than dao tiep cac dffdng Id de kha'u than vd van ehuyen than ra ngoai 16.
- Khai thdc Ihan bang cdng nghe khai thdc Id thien phai lien hdnh diing mdy khoan da't dd. nd min ban tdi da'l dd, sau dd xiie dd't da Ien phffdng tien vdn tai di dd thai. Khi gap than iai diing may xiie xuc than len phffdng lien van tai ehuyen ra bai sang tuyen.
Do dac diem ciia quy trinh edng nghe khai thac than trai qua nhieu cdng doan nen viee xac dinh dd'i tffdng lap hdp chl phi va linh gid thdnh d cdc doanh nghiep khai thac than ciing dffdc xac dinh theo tffng cong doan.
Didu kien dd Iffa chpn cdng doan trong cdng tdc tap
HINH 1. sa D 6 CAC CHdC MAMG CO BAIH CUA KE TOAli QUAN TR! VA QUAN TR[ DOANH NGHIEP
Danh yiu L Ra quyel dinh Ki^m ira
1
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HH TE hGA-^H DIA PHaOMG
hdp ehi phi. xac dinh gia ihanh vd quan ly ehi phi theo cong doan dd la: Phai tdch biet va xdc dinh difdc chi phi cho tifng edng doan; Doanh nghiep phai ed nhu cau xdc dinh, lap hdp chi phi theo cdng doan vd kiem tra, kiem sodt chl phi theo cdng doan; Dpi ngu can bd, nhan vien thffe hien cdng tac thd'ng ke, tap hdp chi phi xdc dinh gid thanh theo cdng doan phai cd hieu bie't day dii ve edng nghe san xua't cung nhff kinh nghiem trong quan ly chi phi.
Nhff \ dy. de thffc hien cdng tdc ke todn quan trj chi phi khdng the bd qua ddc diem cdng nghe san xua't, kinh doanh theo cdng doan. Ngodi ra, cdc doanh nghiep khai thac than cdn ed ddc Ihii ve dieu kien san xua't, kinh doanh phu thudc vdo dieu kien dia chat, thdi tiet khi hau Day la ye'u to'cting anh hffdng tdi chi phi san xua'l, kinh doanh va gid thanh cua doanh nghiep. Tren ed sd ehi phi dinh mffc Tap dodn giao, ke'l hdp vdi eac dieu kien thffc te'ciia doanh nghiep de lap dff loan, ke hoach ve chi phi gia thdnh sal thffe te'dam bao eho edng tdc phan lieh, kiem soat chi phi hteu qua.
Hdn the nffa, edng tac ke'toan quan tri chi phi tai cac doanh nghiep khai thdc than cang can dffdc trien khai dam bao eung cap thdng tin kip thdi vd chi tiet eho cdc nha quan trj cap tren de cd cac chu trffdng chinh sdch phdt trien hdp ly eho doanh nghiep.
D^ XUAT GIAI PHAP LfNG DUNG KE TOAN QUAN TRj CHI PHI
Trong cdc doanh nghiep khai thac than thudc Vinacomin, cdng tde kd'todn quan tri ndi chung, cdng tac ke loan quan tri ehi phi ndi rieng, da dffdc thffc hien, song chffa dffdc that sff triet de va hieu qua. Cdng tdc ke'todn quan tri chi phi, gid thdnh tai cdc doanh nghiep ndy mdi ehi dffdc thffe hidn tai bd phdn ke'toan ehi phi, theo phffdng phap gia phi thffc te (tap hdp cdc chi phi thffe te phat sinh), cdn cdc ndi dung ke'toan quan tri chi phi khdc. nhff; lap dff todn chi phi, phan tich bie'n ddng chi phi dffdc thffc hien rieng biet doe lap vdi bd phdn ke todn. Moi khau tff xay dffng djnh mffc ehi phi, lap dff loan de'n khodn ehi phi deu do bd phan ke hoach vd khoan ehi phi trong ddn vi lap. Dffa tren ed sd ddn gid khodn da xay dffng vd chi phi thffc te' phat smh de so sdnh, phan tich va danh gid linh hinh thife hien chi phi, gid thdnh ciia doanh nghiep,
Tff phan tich dac diem cua cdc doanh nghiep khai thac than thupc Vinacomin vd thffc te trien khai cdng tae ke loan quan tri ehi phi tai cdc doanh nghiep ndv.
chiing ldi de xua't giai phdp ffng dung ke todn quan tri chi phi \ do thffe hien trong cdc doanh nghiep khai thdc than nhdm kiem sodl vd quan ly ehi phi gia thanh ciia eac doanh nghiep nay hieu qua hdn.
Mpt la. tap du todn chi phi sdn .Midi, kinh doanh theo lifng cdng doan
Mac dil eac doanh nghiep khai thac than thupc NiiKicomin da cd mpt he ihd'ng djnh mffc chi phi dffdc
\a> Ju'ng bdi Tap dodn chi net eho tffng cdng v iec eu
ihan.
; .. 1 dd xay ,p jff todn
,nh. Tuy V difng cdc , met dffdc i ddy Id ndi ke lodn quan the trong cdc cdng doan •
giup cae doanh nghiep "^ ' dffng dinh mffc chi phi \ ehi phi cho doanh ngha nhien. tren thifc te. \i'-^
dinh mffc chi phi chffa i.
phan bie'n phi vd dinh r'"' dung ra't quan trong ^u-
tri ndi chung va ke loan quan tri ehi phi ndi rieng trong viee lap phffdng dn kinh doanh vd dff todn ket qua kinh doanh trong ky ke'hoach.
Cu the vdi khoan chi phi lien Iffdng, ban than nd ed ca phan bie'n ddi va cd' dinh, nhif vdy khdng thd xay dffng dinh mffc chung cho chi phi tien Iffdng ma can tdch biet rieng Iffdng cho cdng nhdn trife tiep san xud't (bie'n ddi) vd Iffdng cho cdc bd phan gidn tiep (co'dinh), hay cdc khoan ehi phi khac. Day la khoan chi phi cQng rat phffc tap, trong dd cung bao gdm ca phan bie'n ddi vd co'dinh, nhff chi phi thue' tai nguydn (bidn ddi - tinh theo san Iffdng khai thdc), chi phi kiem tra chat Iffdng san pham (bien ddi - theo khdi Iffdng san pham khai thdc hodn thdnh), chi phi sffa chffa thffdng xuyen tdi san cd'dinh, ehi phi hpi hpp, khanh tiet (ed' dinh)..., nhff vay khdng the xay dffng dinh mffc chung cho cdc khoan chi phi ndy,
Tren cd sd djnh mffc chi phi dd xay dffng viec lap dff todn chi can cdn cff vao ke hoach san xua't va dffdc xac dinh nhff sau:
Dff todn ehi phi = Dinh mffc chi phi x Khd'i Iffdng san pham (cdng vide.)
Tuy nhien, dd'i vdi cdc khoan chi phi cddinh thi ndn lap dff todn theo kd hoach san xua't, kinh doanh cua doanh nghiep, ma khdng tinh tren cd sd dinh mffc. Bdi Xi, dinh mffc chi la cdn cff de tdng hdp difdc ddn gid, de so sdnh vdi ddn gid thffc te thffc hien.
Hai la, tpp hap chi phi vd tinh gid thdnh iheo tdng cong dogn
Tai cdc doanh nghiep khai thdc than thupc Vinacomin viee xdc dinh cdc chi phi cho tffng cdng doan Idn hay nhd phu thupc vdo td chffc chuyen mdn hda theo cac edng doan. Dd'i vdi cdc md cd td chffc chuyen mon hda rhco cdng doan nhff cdng trffdng khoan. cdng trffdng nd min, edng trffdng bdc xik. ihi moi cdng trffdng thffe bidn mdt .6ng doan do dd viec xdc dmh vd tap hop , h i p h i theo tifng cong doan dffdc tap hop ,ri/c tie'o iheo tffng cdng trffdng. Tuy nhi'- A Dhffng md td chffc san xuai theo md"hinh
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phdn xi/dng tdng hdp, gdm cd ca khau khoan, nd min, bdc xuc thi cd the ghep cdc cdng doan nhd dd thdnh cdng doan bdc dd't dd, do dd viec tap hdp chi phi lai khdng the tdch biet nhff trffdng hdp chuyen mdn hda dffdc.
Vi du: Doanh nghi?p khai thdc Id thien c6 td chffc chuyen mdn hda theo tffng cdng tnfdng nhu'cdng trffdng khoan, cdng trffdng nd min, cdng trffdng bdc xiic , gid thdnh dffdc Unh Uieo cdng doan nhff sau:
1. Gia thdnh mdt khoan dffdc xdc dinh bao gdm cdc chi phi phuc vu khoan sau nhff chl phi sff dung may khoan, san gat luydn tang.
2. Gid thdnh m^nd min dffdc xdc dinh bao gom chi phi thud'c nd, phu kien nd, chi phi khai thdc hua, nap bua, nap thudc nd, bdn min.
3. Gid thdnh m' bdc xiie da't da dffdc xdc dinh bao gdm cdc ehi phi cho may xiic, cho gal tuye'n xiic.
4. Gia thanh van tdi da't dd di dd thai bdng phffdng lien d td tff dd dffdc xae dinh gdm chi phi eho d td van tai da't da.
chi phi duy tu bao dffdng dffdng, ehi phi san gal bdi thai phuc vu dd thai.
5. Gid thdnh bdc da'l dd dffdc xae dinh Id tdng gid thdnh 4 edng doan tren:
(i|+(2)+(3)+(4)
6. Gid thdnh bd'e xuc than nguyen khai dffdc xdc dinh bao gdm chi phi bd'e xiic than len phffdng lien van tai bang may xuc, chi phi bdm nffdc.
7. Gid thdnh van tai than nguyen khai len bai chffa than bdng d td iff dd hodc bdng bdng tdi.
8. Gia thanh khd'u than dffdc xdc dmh Id tdng gid thdnh bd'e xiic than nguyen khai vd van tai than nguyen khai (6) + l7) 9 Tdng gid thdnh than nguyen khai dffdc xdc dinh Id tdng gid thdnh bdc dat dd va gid thdnh khd'u than: (.-^i + (8)
Tren cd sd cdc cdng doan eu the tren, tff dd tap hdp chi phi va linh gid thdnh theo tffng cdng doan. trong dd cd tdch biC'i bie'n phi vd dmh phi theo nhff cdch lap dinh mffc va dff todn chi phi.
Nhff \;ly. gia thanh tffng cdng doan se xdc dinh difde phan bie'n phi vd dinh phi
\a lam ed sd eho phan lieh cua ke loan
quan trj trong viec eung cap thdng tin cho nhd quan tri nham muc dich ra quyet djnh.
Ba la, to chdc kiem tra ddnh gid linh hinh ihUc hien chl phi, gid thdnh
Thifc te' tai cdc doanh nghiep khai thdc than ciing da tie'n hanh lap cdc bao cao so sanh so lieu thiJc hien chi phi gid thdnh trong ky vdi sd' lieu ke hoach.
dff todn. Tuy nhien, mdi chi dffng Iai d viec xdc dinh ede chenh lech va dffa ra ket luan chung, ma chu'a ed sff phan lieh sau sac de neu ra dffdc cac ngu\ en nhan bien ddng, cung nhff dffa ra eac giai phap eu the trong cdng lac td chffc quan ly ehi phi nhdm dat hieu qua td't hdn cho ky tdi. De thifc hien du'dc dieu do. cac doanh nghiep can phai lien hanh td chffc kiem tra thire hien chi phi gia thanh theo tffng dd'i iffdng tap hdp cu the Id lifng cdng doan (phu thudc vdo cdch td chffc chuyen mdn hda eua doanh nghiep). Ddnh gid trach nhiem quan ly theo tffng trung tdm chi phi \'d eung ca'p thdng tin cho chffc nang kiem sodl chi phi eua eae bd phan quan ly trong doanh nghiep. Hdn the nffa, nhff d khau lap dff loan va tap hdp chi phi da tdch biet phan bien phi va phan djnh phi thi tren ed sd dd d khau id chffc kiem tra danh gid cung bam sat phan lieh tren hai loai ehi phi nay.
Bdn Id. phdn tich thong tin chi phi phuc vu cho nhd qudn tri H'ong viec ra quye'i dinh
Phan tich thdng tin chi phi phuc vu cho viec ra quyet dinh eua nha quan in thffe cha't Id viec phan lieh mdi quan he giffa chi phi - khdi Iffdng - ldi nhuan \d phan tich cdc thdng tin chi phi thich hdp trong viee du'a ra cdc phffdng an kinh doanh vd Iffa chon.
Vdi dae thii ciia cdc doanh nghiep khai thdc than thudc Vinacomin thi cdng cu nay chffa that sir phdt huy du'dc cac tdc dung ciia minh do eac doanh nghiep nav cdn phdi chiu sif chi phd'i qua Idn cua Tap doan.
Muc dich ciia phan tich md'i quan he chi phi - khd'i Iffdng - Idi nhuan Id de giiip nhd quan tri Iffa chpn cae quyet dinh ve gid ban san phiim. khd'i lifdng san pha'm san xua't. lieu thu nham dai dffdc Idi nhuan mong mudn cho doanh nghiep. Tuy nhien. viec quye'i dinh gid ban cung nhff khdi Iffdng san xua't, lieu thu lai khdng hodn loan do doanh nghiep quyet dmh ma phu ihuoc nhieu vao quyet dinh cua Tap dodn. Do dd. cdng cu ndy chi cd tde dung chii yeu vdi doanh nohiep trong viec td'i da hda ldi nhudn bang each giam ehi phi, ha gia thanh san phd'm.
Nhff vay, vdi giai phdp phan tich didng tin chi phi cho \ ice ra quyet dinh eua nhd quan tri dd'i vdi eac doanh nghiep khai thac than thudc Vinacomin chii \eu Id phan tich chi phi nham tiet kiem td'i da ehi phi. ha gid thanh san pham nhdm dat Idi nhuan cao nha't. J
TAI LI^:U THAM KHAO
I. Ngin en Viln Hdi (20121 Kt-iodn qiuin tn vdi cdc doanh nghiep sdn .xudt kinh doanh. Nxb Gido due Vidi Nam. Ha Npi
2 Pham Van Dffdc (2()()7). Ki todn qudn in. Nxb Thd'ng ke. Ha Ndi
Et.oiit>ni\ und Fttretusi Rev KV.
