Ngiiien ciAi Irao Idi
Xay dimg dinh miifc chi phi san xudt - kinh doanh tai cac doanh nghiep thep midn Trung
^
Xay di/ng dinh mik: la mot trong nhi/ng chiin lime trong tam cCia cong tac quan ly. Thiit lap duxyc dinh mOv chuin chinh la can cie hOu hieu de xay dung di/ toan san xuat - kinh doanh, giup nha quan tri uvfc tinh cfupc chi phi phat sinh, kiim soat va tiit kiem chi phi. Tren ca sa do, chij dong trong viec dinh huung su' dung, huy dong va phat triin ngudn ILFC kinh doanh til wu. Chinh vi vay, viec hoan thien xay dung djnh mirc chi phi san xuat - kinh doanh dang dwgc cac cong ty san xuat thep Viet Nam tren dia ban cac tinh miin Trung ng^y mot chu trong.
TCP khoa: Xay dwng dinh mwc, chi phi san xuit -kinh doanh, cac cong ty san xuit thep Viet Nam, dia ban cac tinh miin Trung Abstract
Setting a standard norm is a basis for effectively setting the produc- tion and business estimates, helping managers to estimate the in- curred cost, control and save money so that they can be proactive In orienting the use, mobilize and optimally develop the business re- sources. Thus.the completion of production and business cost norms is being paid more and more attention by steel production companies in Central Vietnam.
Keyword: Setting norms, production and business costs, steel com- panies. Central Vietnam
1. Thuc trang xSy dumg dinh mirc chi phi san xuat - kinh doanh t^i cac doanh nghiep thep taii mien Trung
Thuc hien cdng tac ke toan ehi phi san xuat - kinh doanh mgt cich khoa hgc, hgp ly va diing dan cd y nghia rit Idn trgng viec lap ke hoach dieu hanh, td chirc thyc hien va quan ly chi phi, gia thanh ndi rieng ciing nhu hoat ddng san xuat - kinh doanh ndi chung ciia mdt doanh nghiep. Dieu nay gdp phan giiip doanh nghiep tang eudng quan ly tai sin, vat tu, lao ddng, tien vdn mdt cich tiet kiem cd
T l i s . D u o n g TTii M y H o a n g *
Nhgn: 24/12/2019 Bien tap. 04/01/2020 Duyet ddng: 14/01/2020 chat che hem he thdng chi phi cua cac cdng ty.
Ket qua khao sat tai cae cdng ty sin xuat thep tten dia ban eho thay, 100% cac cdng ty cd phan va cdng ty TNHH deu xay dung miic chi phi nguyen vat lieu true tiep. Cd 3 cdng ty cd phan xay dyng djnh miic chi phi nhan cdng tryc tiep, chiem ty trgng 33,33%; 7 cdng ty cd phan xay dung dinh mirc chi phi sin xuat chung, chigra ty tigng 77,78% va 5 cdng ty TNHH xay dung dinh miic chi phi san xuat ehung, chiem ty trpng 45,45%. 5 cdng ty cd phan xay dung dinh miic chi phi BH, chiem ty ttgng 55.56%), cd 2 cdng ty TNHH xay dung dinh miie ehi phi BH, ehigm ty ttpng 18,18%. 5 cdng ty cd phan xay dung djnh miic chi phi quan ly doanh nghi8p, chiem ty ttgng 55,56%i, cd 2 cdng ty TNHH xay dung dinh mirc chi phi quan ly doanh nghigp,chigm ty trpng 18,18% (bang 1, bidu dd 1, trang 80).
Qua khao sat, tai cac cdng ty cd phin san xuit thep Viet Nam tren dia ban cac tinh mien Trung chi tign hanh xay dyng djnh miic chi phi nguyen vat lieu true tigp, d;nh miic miic chi phi san xuat - kinh doanh chi phi nhan cdng true tiep, djnh dang duoc cic cdng ty san xuat mirc chi phi sin xuat chung, khdng thep Viet Nam tten dia ban cic tinh xay dung dinh miic chi phi BH va midn Trung thuc hien chua thuc sy chi phi quan ly doanh nghiep. Cu diy du, ddng bd dd cd thg kiem soat thd nhu sau:
hieu qua. Trong dd, viee xay dung dinh miic la root trong nhiing chign luge trgng tam trong cdng tac quan ly.Thiet lap dupe dinh miic chuan chinh Ii can cii hiru hieu giiip nha quin tri udc tinh dugc chi phi phat sinh, kiem soat va tiet kiem ehi phi.
Diu vay, viec xay dung dinh
* Truimg Cao d^ng Thirang m^i
<sKetodn(S:'^iemtoms6thdng3/2020 d
Nghien cihi trao ddi
Dinh miic chi phi nguyen vat lieu tiirc tidp: De xay dyng djnh miic chi phi nguygn vat lieu true tiep, cic cdng ty tien hanh lap dinh miic ve tieu hao nguyen vat lieu, dinh miic lugng vat tu sit dung va dinh miic gii nguyen vat lieu.
Dinh miic tieu hao nguyen vat lieu: Dupe xay dung cho 1 tin phdi va 1 tan thep. Dinh miic nay dg phdng ke hgach vat tu xay dung.
Trong qua trinh sin xuat, can bd dinh mirc cd nhiem vu theo doi tinh hinh thuc hien dinh mirc. Sau thdi gian la 3 thing, phdng ke hoach vat tu tidn hanh danh gia cdng tic thuc hien, qua dd, ndu miic tieu bao nao khdng hgp ly se dugc dieu chinh cho sit thuc te.
Dinh mirc lupng vat tu su dung:
Duge xie dmh dua vao sd lugng sin pham can san xuat theo ke hoach - san xuat da dugc xay dung nhan (x) vdi dinh mite tieu hao nguyen vat Heu. The hien d cdng thiic:
Dinh muc lirang vat tu su dung (quy. ndm) — Ke hoach sdn xudt (quy, ndm) x Dinh mice tieu hao nguyen vat lieu
Djnh miic gia nguyen vat Heu:
Vat lieu de san xuat ra phdi va thep rat da dang. Trong do, vat Heu chinh de san xuat ra thep la phdi chii yeu nhap khau tir nudc ngoai nen gia ca thudng xuyen bien ddng. Cac cdng ty can cir gia mua vat lieu ky trudc cdng vdi 10% tang len lam du toan chg dcm gia vat lieu ky tdi.
Dinh miic chi phi nhan cdng true tiep: Theo khao sat, cic cdng ty chi tien hanh xay dyng dan gii chuan cho 1 don vi san pham dd tia cho cdng nhan true tiep.
Dinh miic chi phi san xuat chung: Cdng ty xay dung dinh miic ciia cac chi phi sau:
- Don gia tien luong nhan vien quan ly phan xudng theo san phim: Dugc tinh tren eg sd 0,14%j tten doanh thu theo ke hoach, sau do chia cho san lupng sin xuat theo ke hoach.
- Dinh miie dien, diu diezen + Don gii tien dien: E>ugc tinh tieu thu: Cac cdng ty can cir vao tbeo don gii tien dien ciia Nha cdng suat cua may mdc thiet bi noi nudc quy dinh. Ching ban, dan gia sin xuat da gbi tidn may mdc thilt tidn dien theo kd hoach quy 1/2019 bi, kdt hgp vdi thdng ke thyc tl qua la 1.536 dong/kWh
nhiing ky sin xuat ttoidc, xac dinh + g^^i gia tidn diu diezen:
dugc dien hao phi khi san xuat vdi jj^^j^ ^an cii theo gii thi ttardng.
thoi gian timg gid, timg phut. Mat ^hang han, kd hoach dan gia diu khac, can cu vao dmh muc tun^ ^.^^^^ .^^ 1/2619 ja 14.75O cong doan cua qua tnnh sin xuat Aknanit
tung loai sin pham, cdng ty se lap dupe du toin lugng dien, dau diezen hao phi cho 1 tin phdi thep va 1 tan thep. Tigu hao dien, diu duge djnh miic theo guy che ban hanh cua cdng ty. Chang han,quy 1/2019, djnh miic ve lugng dien sin xuat cho nhung may mdc thigt bi Ii 8 kWh/tin phdi thep va 1,5kWh/tin thep, dinh mite vg lugng dau diezen la 1,45 lit/tan phdi thep. Ve djnh miic gia dien va dau diezen dupe xac tinh nhu sau;
Dinh miic cac chi phi khac cdn lai d phan xudng: dya vao sd lieu ciia ky tnrdc va dy kien bien ddng tang, giam chi phi ciia ky ke hoach.
Thdng qua ket qua khao sattai cac cdng ty TNHH cho thay, giam ddc true tiep ban hanh va phe duyet djnh miic theo sd thuc te ky trudc.
Dinh miic chi xay dung cho vat tu chii yeu nhu phdi thep v i mdt sd vat tu phu phuc vu cho hoat ddng Bang 1 : Thong ke ket qua xay d i m g djnh mi>c chi phi san xuat kinh doanh tai cac cong ty san xuat thep Viet Nam tren dja ban mien Trung
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55.56%
55,56%
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45,45%
18.18%
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Bleu do 1: Thong ke ket qua xay dirng djnh mi>c CPSXKD tai cac cong ty san xuat thep Viet Nam tren dja ban cac tinh mien Trung
Dmh nmc chi phi fimhniitcdii phi Cinh niicdiiplii Dinh inic chi pbiDintinnjc dii phi y a r r NCTT SXC BH QLDN
^Conaij-DJHH
—C6n2^':cphan
(Nguon: Tdc gid tong hap)
d ^apchr^Ketocm&mi B/2(m
Ngiiien cilU trao fldi
can thep va chi dugc sii dyng d6 kiem soat san xuat, chii khdng sir dung dd ISp dy toan hay thyc hidn CO ch6 khoan. Khi co sy thay ddi vg chat lupng phdi thep thi giam ddc se dieu chinh dinh miic.
2. Danh gia thuc trang Cac cdng ty san xuat thep Viet Nam tren dia ban cac tinh midn Trung da xay dyng duoc dinh muc cua cac khoan muc nhu chi phi nguyen vat lieu tryc tidp, chi phi nhan cdng true tidp, chi phi san xuit chung nham dip iing phan nao tiong cdng tac quan ly chi phi tai cic cdng ty, giiip kiem soit chat che ban he thdng chi phi ctia cac cdng ty. Tuy nhien, cac edng ty chua dap iing duge yeu cau lap du toan bp phan va chi dap Omg d mirc trung binh ddi vdi dy toan chi phi san pham. Han ehe cua he thdng dinh mirc ddi vdi lap du toin da lam giam miic dp dap iing nhu cau thdng tin chi phi sin pham, cdng viec, bg phan va khach hang.
Nguyen nhan din ddn han chd ciia he thdng dinh miic la he thdng dinh mite cdn chua day du, nhieu yeu td chi phi chua dinh miic dupe ca ve lugng va ve gia. Tinh trang nay phd bien d cdng ty cd co cau td chiie dan gian. Ngoai ra, mdt vai cdng ty khong xay dyng dinh miic hoac be sd dieu chinh dinh mure khi san xuat nhiing don hang dae biet cd miic tieu hao ngudn lyc cho I tan sin pham khac biet so vdi dinh miic chung. Nhin chung, phuong phap x3y dung dinh miic cdn mang tinh ap dat, nhat la cac cdng ty cd eg cau bd phan don gian, he thdng dinh mtic chua xay dung ciing nhu chua dugc dieu cbinh kip thai.
Nhiing tdn tai niy dang Ii rao can chi phdi den viec san xuat - kinh doanh cua eic doanh nghiep Chinh vi vay, viec hoan thien xay dyng dmh miic chi phi san xuat kinh doanh tai cac doanh nghiep san xuat thep Viet Nam tren dja ban cac tinh mien Trung la dieu het siic cin thidt, gdp phan cung cip cho
nha quan ly cac thdng tin kjp thdi, day dil de cd thg dua ra cac quygt dinh doanh phii hgp, giiip cac doanh nghiep cd nhiing thanh cdng ldm ti-ong thj tirudng canh tranh khdc liet hien nay.
3. Giai phap hoan thien Tren ca sd danh gia thyc tiang, tic gia dua ra giai phap hoan thien cdng tie xay dung djnh miic chi phi san xuat - kinh doanh tai cic edng tysan xuat thep Viet Nam tren dia ban khu vyc mign Trung nhu sau:
Cac cdng ty can van dyng xay dung dinh miic va du toin cbi phi ddng bd hon. Bdi viec xay dung djnh mite ehi phi se giup cdng ty xac dinh chi phi tieu hao de san xuat 1 dan vi sin pham, tit do lam ea sd de thyc hien va kiem soat chi phi.
Mat khic, dinh miic va dy toan cd mdi quan he mat thiet, dinh miic la ca sd de xay dung du toan, ndu dinh miie chi phi xay dung thieu chinh xac, dan dgn dy toin ciia cdng ty se khdng chuan va ngugc lai. Nhu vay, nen tang can xay dung trudc la he thdng djnh mite chi phi trong cdng ty.Va he thdng dinh miic chi phi trong cac cdng ty bao gdm:
- Dinh miic chi phi nguyen vat lieu: Viec xay dung dinh miic ky thuat ve nguyen vat lieu tai cac cdng ty cd phan san xuat thep hien dang dugc thyc bien rat tdt. Dinh miic chi phi dugc xay dyng dua tren djnh miic ky thuat ve lugng nguygn vat lieu tieu hao va dinh miic gia. Do do, cac cdng ty TNHH va cdng ty tij nhan can quan tam xay dung djnh mirc chi phi nguyen vat lieu de kiem soat chi phi tdt hon.
- Cac cdng ty can tien hinh xay dung dinh miic chi phi nhan cdng true tiep. Can cii vao lugng thdi gian lao dpng hao phi dg san xuat ra san pham va don gia gid cdng lao dgng tin'c tidp. Dgn gia tiidi gian lao ddng true tiep san xuat ra eic loai san phSm khac nhau la khic nhau, can cii vao quy each, chat lupng cua
san pham de cd the xac dinh don gii cho cdng lao ddng do.
- Dinh miic chi phi sin xuit chung, dinh miic chi phi BH va ehi phi quan Iy doanh nghigp: Hien tai, cac cdng ty sin xuat thep Viet Nam trgn dia ban cic tinh mien Trung cung da xay dyng dinh mirc chi phisan xuat chungnhung cdn kha don gian trong viec tinh toin. Dieu nay dan tdi viec khdng phan anh va kidm soat dupe timg loai chi phi cu the theo bien phi va djnh phi. Do do, can tidn haiih tinh toan va phin bd lai chi phi san xuat chung, tir day lam co sd dg xay dung djnh miic chi phi san xuat chung.
Tdm lai, cic doanh nghiep san xuat thep Viet Nam tien dja ban cac tinh mign Trung can su dung ddng bp cac giai phap hoan thien ke toan chi phi san xuat - kinh doanh.
Trong dd, dac biet chu trgng ddn giai phap hoan thien xay dyng djnh mirc chi phi sin xuat - kinh doanh nham kiem soat chi phi, tiet kifm chi phi, qua dd ngay cang nang cao chat lugng san pham, tang cudng kha nang canh tianh va khang dinh duge vi the ttgn thi trudng.D
Tdi lieu tham khdo 1. Bo Tdi chinh (2003). Luat sd 03/2003/QHII ngdy 17/6/2003 ciia quoc hpi nudc cong hoa xd hdi chu nghia Viet Nam. Van phong quoc hoi.
2. Bo Tai chinh (2006), Quyit dfnh so
! 5/2006/QD-BTC ngdy 20 thdng 03 ndm 2006 ban hdnh che dd ke todn doanh nghiep. HdNpi
3 Bp Tdi chinh (2014). Thdng tu so 200/2016/QB-BTC ngdy 22/12/2014 ban hdnh chi do ke todn doanh nghiep. Hd Not 4. Bai hoc Kinh ti Ho Chi Minh (2014). ThS Huynh Lot. Gido trinh Ki lodn chiphi, Nhd xudt bdn thong ke.
5. Dgi hpc Kinh ti Ho Chi Mmh (2016). ThS Biii Vdn Trudng. Gido trinh Ke todn chiphi, Nhd xudt bdn lao ddng xd 6 Ngd The Chi. Trucrng Thf Thiiy (2018), Gido trinh ke todn tai chinh. HQC vi$n tdi chinh, Nhd xudt ban Tdi chinh.
7. Nguyin Ndng Phuc (2014). Gido trinh ki todn qudn tri. Nhd xudt bdn Dai hQC Kinh te quoc ddn, Hd Noi.
^(ip cU ^eto&n S^iem todn sothdng 3/2020
