Ngiiiin cihi trao adi
To chiifc lie thing tiiong tin ko toan phuc vu quan trj chi phi:
Nghien cihi tai Tong Cong ty Xay dHhg Cong trinh Hang Ididng ACC
^ T S . Pham Binh N g p *
Nghien cCni dwg^ thwc hi$n nhim tim hieu th^ec tr^ng td chwc he thong thdng tin ki toan quan trj chi phi gan v&i Tong Cong tyXiy dimg Cdng trinh Hdng khong A CC, qua dd chi ra nhiing h^n chi va dwa ra cdc giai phap nham hodn thign t6 chOc h$ thSng thdng tin ki toin quin trj chi phi. Dw li$u thie cip dwQ-c thu thap tw cic tii ii$u cCia dan vj nghidn cCni;
dir li$u sa cip dwQ/c thu th$p qua phong van cic dii twgng cd lidn quan din chO di nghien ciru. Tic gia sd dyng nghien ciru tai bin kit hop v&i ting hQ'p, phin tich, ddnh gii cic die li$u thu th$p dwgc. Kit qui nghiSn cdv chl ra ring thdng tin ki toin m&i chi dip wng dw^ yeu ciu cho l$p bio cio tii chinh, chwa cung cap dwgc thdng tin giup Ban quin ly ra quyit dinh kinh doanh. Di/a tr§n kit qua nghien cOv, tic gii dwa ra cac giai phip nhim hoan thign to chOv h$ thing thdng tin ki toin quin trf chi phi tgi dan vi nghien cOn.
TCF kti6a: Thdng tin ki toin, quin tn chi phi, h$ thing thdng tin.
Organizing accounting information system of cost management: The case of Airport Construction Corporation
Abstract
This research is conducted for investigating the current situations of ac- counting information system of cost management the the case study of Airport Construction Corporation (ACC), and then giving some weak- nesses and proposing some recommendations for improving it. Second- ary data were collected from ACC; primary data were collected through interviewing responsible people relating to the research topic. Desk re- view together with synthesize, analysis and evaluation are employed in this study. The result show that accounting infonnation only meets finan- cial statement preparation, not provide useful information for manage- ment in making economic decision. Based on the findings, some recommendations are proposed to improve accounting information sys- tem of cost management at ACC.
Keywords: Accounting information, cost management, information sys- tem.
1. Gidi thifu
Hf thing fliflng tin k l toan dugc nhilu tie gii nghien cuu v i dua ra cic khai nifm khic nhau. Cac khii nifm diu dya tren quan diem tiep cgn khac nhau, nhimg diu thdng nhat cbo ring hf thing fliong tin k l
toan dugc hieu hf thdng gdm con ngudi lim ke toin va cic chinh sich, thu tyc, quy dinh ve tai chinh, ke toin de thyc hifn viec thu nhgn, xii ly va cung cap thdng tin cho cic dfli tugng su dyng.
Nhdn: JO/4/2020 Bien tap: 20/4/2020 Duyit ddng: 29/4/2020
Thong tin ke toin bao gflm cic thdng tin ve huy ddng v i su dyng cic ngudn lyc tii chinh, thflng tin ve phin bd v i su dyng cic ngudn lyc, thflng tin v l hogt dgng kinh doanh, thdng tin ve luu chuyen tien ttong doanh nghiep (DN). Tiiy myc dich, phuang fliuc thu thgp, xir Iy thflng tin k l toin va dli tugng sd dyng thflng tin va de phin bift hai logi hinh li ke toin tai chinh va KTQT.
Ke toin tai chinh l i vifc ghi chep, phin inh, tflng hgp so lifu, lgp bio cio tii chinh phyc vy cho nhu ciu thdng tin cho cic ddi tugng ben ngoii don vj, DN Ii chinh. K l toin tii chinh phin anh thyc trang v i cic bien dgng ve vfln v i tii sin cua DN dudi dgng tflng quit hay phin anh cic ddng vat chit v i ddng tiln tf trong moi quan hf gida DN vdi mdi trudng ldnh t l ben ngoii.
K I toin quin tii (KTQT) li vifc thu thgp, xu ly, phin tich vi cung cip thdng tin kinh te, tai chinh theo yeu ciu quin tri v i quyet dinh kinh tl tii chinh ttong ngi bg don vi k l toin.
Thflng tin cua KTQT DN Idiflng chi l i thdng tin qui khu (thdng tin thyc hifn) ma cdn bao gdm cic thflng tin ve tuong Iai (ke hogch, dy toan, dy tmh...). Mat khac, fliflng tin KTQT khdng chi li cic thflng tin ve gii tri cdn bao gdm cac thdng tin khac (hifn vgt, thdi gian lao dgng...).
* Phdng TAi chfnh - QuAn chdng Phdng khdng - Khdng quAn
%D chi ^Cdtodn- r&'^iM todn sdthmg 5/2020
Nghidn cilb trao fldi
Hf fliflng thdng tin KTQT la kit qua cua phin logi hf thflng fliflng tm kS toan theo die dilm, tinh chit cua thong tin nham cung cap thdng tin cho cac ddi tugng sd dyng ben ttong DN vdi muc dich quan tri ngi bfl DN. Tfl chuc la sy sap xep, bd tti thinh cic bd p h ^ dl cdng tbyc hifn mdt nhiem vy hoac ciing mgt chdc nang chung. Cd thi khii quit, to chiic hf thong thflng tin KTQT l i qua trinh sap xep, bfl tri cac nguIn lyc dfl tien hanh thu thip, xd ly thdng tin theo mdt quy ttinh nhit dinh nhim cung cap thdng tin cho cac ddi tugng sd dung ben ttong vdi muc dich quan tri ngi bg DN.
2. Vai tro cda thflng tin KTQT chi phi va tinh dac thii cda Ting Cflng ty anh hudng den to chiic he thing thong tin KTQT chi phi Vai tro cua thdng tin KTQT chi phi
Chdc nang quan tti cua cac nhi quin ly, bao gdm: Lap ke hogch. To chdc thyc hifn, Kilm soat v i Ra quyet dinh, Danh gii hieu qua vifc thyc hifn. Quin tri chi phi ciing bao gdm cac chdc nang dfl. De thuc hifn dugc chiic nang nay cic nha quan ly cin cfl cac thdng tin cin thiet va phu hgp v l chi phi. Vifc phin tich thdng tin chi phi tai chinh la cdng cu huu hifu ttong giai phip quin tri chi phi tai chmh. Bang viec phan tich, tinh toin khoa hgc giup cic nha quin ly nhin nhin diing thyc ttang chi phi tai chinh, nhiing ylu tfl tich cue va tieu cyc, phan tich tbn nguyfln nhin d l CO cic giii phip phit huy vnx dilm, ban chl khuylt dilm, tren ca sd dd d l ra cac quylt dinh nhim bio dim an toan cho sin xuit, kinh doanh, bio dim sy phat ttien lien tuc va bin viing.
Vai ttd cua thflng tin KTQT ttong thyc hifn chdc nang quin ly dugc thi hifn cy the ttong timg chdc nang. Cu till: D I phuc vy cflng tic lap k l hoach phii cin thflng tin v l chi phi tiiyc hifn ttong qui khd,
dy toan chi phi tuong Iai v i cac dinh mdc v l chi phi cd dioh cung nhu chi phi bien dfli; De phuc vy vifc tfl chdc thuc hien chi phi phai can thong tin ve dy toan, ve cbi phi thyc t l phat sinh va dinh muc ve chi phi cd dinh Cling nhu chi phi bifln dfli, chi phi tiflu chuan; De phyc vy viec kiem soat phai can thflng tin vfl chi phi thyc t l phit sinh, dinh mdc chi phi, chi phi tieu chuin, bio cio chi phi theo tling bfl phgn hoac theo cac trung tam chi phi, thdng tin ve doanh thu, chi phi cfl dinh ciing nhu chi phi biln dfli cua timg bg phin hoac tiing trung tam chi phi; Dfl phuc vy viec ra quylt dinh phai cin thflng tin v l dy toan chi phi va thflng tin ve chi phi thyc hifn, dflng thdi phii cin ca tiidng tin ve chi phi thich hgp v i chi phi khong thich hgp cho vifc ra quyet dinh.
Dpc thu sdn xudt cua Tdng cdng ty dnh hudng den td chdc he thdng thong tin kS todn phpc v^
qudn tri chi phi
Nganh nghi kinh doanh chii ylu cua Tflng cong ty la xay dyng cflng tnnh sin bay, san phim don chiec, cong ttinh sau khi hoin thinh deu CO mpt dgc dilm rieng bift, khflng giflng nhau va cac san pham niy hinh thanh nen tai sin cfl dinh cua cic don vi khac. Cac gdi thiu thyc hifn thuong cd quy mo Idn, chu ky sin xuit dii qua nhieu kJ ke toin (mgt vii nam). San pham xay lip hoan thanh co dinh tai noi sin xuat, khdng thi nhap kho ma dugc tieu tiiy ngay theo gia bin da dugc xic dinh td trudc khi sin xuit Ihi cflng.
Vifc thu nhan fliflng tin, xu I^ thdng tin, phan tich va cung cap thdng tin vl chi phi can chi tiet cho tdng cong ttinh, hang myc cflng tiiiih. Khi tap hgp chi phi san xuit v i tinh gia thanh sin phim xiy lap khdng xac dinh timg ky, ma dugc flie hifn qua phuong phap lip dy toan vi phuang tilde thanh toan giiia ben giao thau va bfln nhin tiiiu. Dfli tugng tinh
gia thinh thuomg l i cac gdi thiu.
Gia thanh sin phim phdc tap v i thudng xuyen thay doi theo timg giai doan. K I toan cin thu nhan va theo doi thdng tin chi tilt ve cac khoan chi phi phat sinh nhu chi phi dieu dgng cflng nhan, dieu dgng may moc, chi phi nhi tgm.
Quy ttinh san xuat bao gflm nhieu budc, nhilu khau, budc diu tifln thuflrng la cflng vifc diu thiu va nhin xiy lap. Trudc khi nhin cong trinb xiy lap thi Tflng cong ty da cin thu thip cic thflng tin phyc vu cho viec tinh dy toin chi phi, bdc tich bin ve, tinh Ididi lugng v i xac dinh muc gia dy thiu.
Qui tiinh t l chdc thi cong thuong dien ra ngoii ttdi chiu nhieu anh hudng cua dieu kifn tu nhifln, viec thi cflng xiy lap mang tinh thdi vy v i CO nhilu rui ro bat ngd din din thiet hai nhu pha di lim Igi, ngimg sin xuat do mua, bao...
Nhiing khoin thift hai niy cin phii dugc td chdc theo doi quin Iy v i bach toan phu hgp vdi nhung nguyen nhan gay ra. Dia diem thi cdng thudng xuyen thay dfli, tren dia ban nhilu tinh, khoang cich giua cic san bay rat xa. Vi vgy, sau mfli du i n chi phi co dgng miy mdc, phuang tifn, Ian ttai v i con ngudi rit Idn. Do dia diem xiy dyng cong trinh tten nhieu vung cd diflu kien dia Iy khac nhau, gia ci, chung logi vat tu, vgt Ufu, thilt k l khac nhau, nen phuong thdc t l chdc v i bifn phip thi cong ciing phii thay ddi cho phu hgp, din din ting chi phi.
Nhirng dgc diem dd vua la thuin Igi, vira Ii kho khan ttong td chuc tiiu tiiip chung tu, phin tich v i xu Iy du lieu, cung cip thflng tin phyc vu quan tri chi phi boat dflng xiy lap ciia Tflng cong ty. Tfl chuc hf thdng thong tin KTQT phyc vu quin tri chi phi cua Tdng cdng ty phii phu hgp voi cac die diem niy flu viec giii quyet cac vin de mdi kha thi v i hifu qui.
^ chi ^etodn dr^ieni todn. so tMug 5/W20
NgiiiAncihitraoaoi
3. Thuc trang to chirc hf thdng thdng tin KTQT chi phi t^i ACC
Tinh hinh doanh thu v i ehi phi td boat dgng xay dyng cda ACC giai dogn 2014 - 2018 till hifn qua bang 1.
Qua s6 lifu tten cd thi thiy, doanh thu cua Tflng cdng ty cd xu hudng ngiy cing giim, co ciu cic khoin mye chi phi biln dfli khdng tuong ung vdi doanh thu, die bift l i ehi phi nhan cong v i chi phi quin ly. Trong dilu kifn doanh thu ngay cing giim nhung chi phi nhin cong v i chi phi quin I^' khflng giam tuong ling. Chi phi vit lifu v i chi phi khic ttong nam 2015 co sy biln dfng bat thudng. Lgi nhugn hing nim khdng tuong dng vai doanh thu. Nhiing biln dflng tten da dugc Tong cflng ty nhan ra, nhung viec phin tich, tim hieu nguyfln nhan chua duge tiln hanh mgt each diy dli, thau dio, vi khdng cfl day du thong tin. Vifc khdng cd du thdng tin l i do tfl chuc hf thflng xu ly thflng tin ke toin phyc vy quin tri chi phi ciia Tong cflng ty cdn mgt s l ban che, bat cgp.
Nghien cdu to chdc he thdng xd ly thong tin ke toanph^c vy qudn tri chi phi cda Tong cong ty cho thdy:
- Chu thi xu \-y thflng tin tgi Tflng cflng ty, bao gdm: Cin bg, nhin vifln Phflng Tii chinh Tflng cdng ty; Can bg, nhin vien cic phdng ban nghifp vy khic ttong Ting cflng ty v i cic chi nhinh, cdng trudng. Cin bfl ke toin cd trinh dfl chu yeu l i dai hgc; mgt sd it cfl trinh df sau dgi hgc va cao ding. Hang nam, dugc tip huin bdi Bang 1: Kit qud kinh doanh cua
duang, cip nhat kiln thuc v l k l toan. Tuy nhien, ciing cd mgt sd ddi ngii ngudi lam kl toin cdn ban che ve chuyen mon, chua qua dio tao dai hgc ve ke toin tii chinh, trinh dp chuyfln mfln nghifp vy khdng ddng diu, kiln thuc phin tich tii chinh han chfl. Chua de xuit dugc phuong phip thu thip, cimg cip thdng tin phuc vy quin trj chi phi.
- Phuang phap v i phuong tifn xu Iy thflng tin: Tflng cflng ty su dyng hf thflng tii khoin kl toin ban hinh flieo Thflng hi so 200/2014/TT- BTC, ngiy 22/12/2014. Tdng cflng ty xic dinh cic tai khoin cip 1 vi cip 2 su dyng cho kl toin tai chinh.
Mgt so dy in cfl chi tilt din tii khoin cip 3, cip 4. Nhu cym cdng dinh Cat Bi, Nfli Bii, CHKQT D i Ning, CHKQT Tin Son Nhit,...
Mpt so du in bat dgng sin TCT da md ma phi de phyc vu cdng tic quan trj nhu ma phi ehi phi tu vin thilt kl dy an, chi phi lai vay, chi phi quin ly dy in. Vifc lua chgn ap dyng cic tii khoan kl toan tucmg ddi diy du va hgp 1;^. Tuy nhien, vifc xiy dyng cic tii khoin chi tiet de theo ddi cic ddi tugng ke toan chua phu hgp, dan dfln vifc tap hgp chi phi mft s6 cflng trinh khong chinh xic.
- Phuong tifn ky thugt ttong xd ly thflng tin: Tflng cong ty da chu ttgng den vifc iing dyng cdng nghf thflng tin vio cflng tic ke toin. Hf thdng miy tinh dugc trang bi ding bd, tdc dp xu Iy nhanh, dinh ky dugc ddi moi de dim bio cho vifc van hinh hf thflng dugc tbi^n tifn.
Mfli ke toin deu cd mgt miy tinh su dyng rieng, cac may tinh niy dugc ACC qua cac nam
Dam vi tinh: tri^u ddng
N i m 2014 2015 2016 2017 2018
DoBDb tfaa 3.346.417 4.327.990 4 535.864 3.305.871 2.629 111
Chi phf V ^ t U f u
2.115.859 1.905.054 2,752 191 1.883.384 1.564.839
N h i n 538.878 689.596 892 213 666.205 535,671
M i y thi 222,549 319.633 314.480 63.010 78.274
74,478 84.873 84.464 76.645 68.875
K h i c 310.511 1.247.785 409 293 544.346 318.932
Lgi Dhu$n 84.142 81.049 83 223 72.281 62.520
ket nfli theo mgng nfi bg cd thfl ket ndi v i chia sfl cac tfp tin vdi nhau.
Bfln cgnh trang bi bf thdng miy tinh, Tdng cflng ty d i diu tu mua sim phin mim k l toin Misa. ttg giup cho cdng tic k l toin. Tuy nhifln, do die thu mgt sfl cflng trinh cua Bd Qudc phdng d xa nhu cic cflng trinh tuin tra bien gidi, cic cdng trinh trfln dio nfln vifc xu ty thflng tin v i bio cio nhanh phyc vy cflng tic quin tri cdn nhieu bat cgp, khdng kip thdi do tin hifu dudng truyen, bao mat thong tin.
- Phan loai chi phi: Tdng cdng ty chi phin logi v i bach toan cic khoan chi phi phit sinh theo yeu t l chi phi v i theo tung dy in, cdng trinh. Cflng tic phan loai chi phi theo khoin myc giup Tdng cflng ty tgp hgp ehi phi v i tinh gii thinh tiing dy an cflng trinh dugc de ding, thu^n lgi, phu hgp vdi chuan myc ke toan. Mft so chi nhinh thyc hifn phin loai chi phi theo chi phi tryc tilp v i chi phi giin tiep. Chi phi tryc tilp, gflm: cbi phi nguyen vgt lifu (ggeh, di, sit, thep, vdi, vua...) dugc phin anh tryc tilp vio ehi phi sin xuit cho tung cflng trinh. Chi phi gian tilp nhu chi phi san xuit chung dugc phin bfl tiieo cic tieu thuc khic nhau. Mpt sd cdng trudng cd phan logi chi phi theo djnh phi va bifln phi, nhung viec phin logi khflng thudng xuyen m i chi dya tten nhiing udc tinh khflng dugc the hifn tten cic bang bieu hay giiy td cua chi huy trudng cflng trinh.
- Xu ly du lifu phyc vy vifc lgp dy toan: Phdng Ky tfiuit lgp dy toin can cu vio bin ve thilt kl, vio cic quy dinh vl chi phi dau tu xay dyng v i don gia ap dung d l lap du toin cho tung cflng trinh, tung hgng myc cflng trinh, tiing cdng vifc. Phdng Tii chmh - kl toan I$p dy toin dya tten bang tdng hgp gji tri dy toin do Phdng Ky thugt lip, do viy cic khoin myc chi phi khflng duge phan logi thinh chi phi co dinh, chi phi bien ddi vi chi phi hon hgp.
'^chi'^dtodnS'^iemtodns6thd«g5/2020
Ngiilftn cull trao a6i
- Xd Iy dii lifu cung cap thflng tin thye hifn: Thdng tin thyc hifn chu yflu dugc Tflng cong ty thu thip td hf thdng sd sich ke toin tii chinh, cdng tic xd ly thflng tin chu ylu thflng qua phuang phip chdng tir, tii khoin k l toin v i ghi so k l toan. Thong tin v l chi phi thuc hifn dugc xu ly bdi bg phgn k l toin v i cic bfl phin lien quan nhu bfl phan kinh doanh, dy an v i ke toin cflng truflrng.
- Phuong phip Xic dinh chi phi:
Tong cdng ty xac dinh ddi tugng hach toan chi phi dh phuc vu cho tinh gii thinh cflng ttbih, hang myc cflng trinh, chua thyc hifn hgch toin chi phi theo cic d6i tupng de phyc vu quin tri chi phi, quin ly, dinh gii ttich nhifm kilm soat va hifu qui hogt dpng ciia cic dy in, cflng trinh, cic bfl phin, trung tim chi phi.
- Xd ly du lieu phyc vy kiem soit: De dua ra cac bio cao kiflm soat, Tflng cdng ty chu yeu xir ly dii lieu dua tten phuang phip so sinh, so sinh giiia sd lifu tten sd sach, so lieu thyc t l v i dugc thyc hifn thdng qua cdng cy ho trg Ii bang tinh Excel hoac b i o cao kit xuit ra tii phan mim k l toin. Hifn nay, Tong cong ty chu yeu kilm soat thflng qua phuong phip tiidng kfl, phuang phap phin tich so sanh ma khflng Idem soit thong qua cic trung tam ttich nhifm.
4. Giai phip to chiic hf thing xuf ty thong tin kl toan phuc vy quan trj chi phi cua Tong Cflng ty Dua vao kit qui phong vin ke toin trudng, kS toin vien va Giam d i e tii chinh tai ACC, cdng vdi fliue ttgng hf thing tiidng tin KTQT chi phi tai ACC, mdt sd giii phip dugc dua ra nhu sau:
Mpt Id, xdy dfeng, ban hdnh guy trinh td chdcxdly thdng tin KTQT cda Tdng cong ty.
Tren co sd tin dyng bg miy ke toan tii chinh hifn cfl va sfl Hfu do k l toin tii chinh cung cip, bo sung them nhifm vy cho cac c i nhan
dang lam k l toan tai ehinh cic phin viec cua KTQT, nhu: tiieo doi tinh hinh bien dpng cac yeu tfl sin xuat kinh doanh; ve chi phi va gia thinh sin phim, phin logi chi phi, gii thinh sin phim, lap dy toan chi phi, tap hgp, tinh toin, phin bo cbi phi, gia thinh, lip bao cio phan tich chi phi theo bg phin, theo cic tinh huflng quyet dinh, bach toin chi tiet doanh thu, phin bfl chi phi chung, xic dinh kit qui chi tiet, lip bio cio phin tich kit qui chi tilt theo bfl p h ^ , theo cac tinh huflng ra quyet dinh, phyc vy cho lgp cac bao cao eua KTQT. Xac dinh khoi lugng cflng vifc ke toan cin thyc hifn tten CO sd do xac dinh so lugng bp phin ke toan ciia Tflng cflng ty v i cac chi nhanh de dieu ddng, bfl nhifm; xac dinh sfl Iugng v i chit lugng cda dgi ngu nguoi lim ke toan trong timg bf phgn hgp ly; to chdc phin cflng nhifm vu mgt cich khoa hgc, hgp ly nham dim b i o thu nhgn, xu Iy v i phin tich va cung cip thflng tin phyc vy cbo vifc quin Iy chi phi.
Hai Id, phdn cdp thu th^p, xu ly chdng tu ke todn gdn v&i ludn chuyin chdng tir vd lap bdo cdo.
Hiu hit cac dy an Tdng cflng ty thi cflng d dia ban xa, phii td chiic bfl miy ke toin riflng cho timg dy in. Bp miy k l toan cflng trudng cd nhifm vy md tii khoin dfl tilp nhin tien td cflng ty va tiianh toan cho nhiing chi phi phyc vy thi cdng tai cong trudng, md sd k l toan de hach toin cic nghiep vu kinh te, tii chinh phat sinh ttong qua trinh thi cflng, dinh ky gui bio cao v l Tdng cdng ty theo quy dinh. Vi vgy, Tflng cong ty can quy dinh rd ve quyfln hgn, ttich nhifm, nhifm vy cua bfl phgn k l toan cflng trudng. Quy dinh v l tgm ling, thanh toin, hoin dng, phe duyft chi pbi. Quy dinh ve quin ly chi phi, chi phi nguyen nhien vit lifu tryc tiep, chi phi nhan cflng tryc tilp, cbi phi miy thi cflng, chi phi sin xuit chung. Quy dinh ve luin chuyen, luu tiii ho so, ehiing tii tai
Ueu ke toan v i chfl dfl bio cao kl toin, bao cao quin trj theo miu bieu dinh trudc, phu hgp vdi tiflu thdc quan ly cbi phi. Cac quy dinh niy li ca sd de Tong cdng ty kiem soat cbi phi tai cdng trudng, ddng thdi giup viec thu th|^ thdng tin k l toin dugc kip thdi ddng quy djnh.
Ba Id, vephan lopi chi phu Tflng cflng ty dang thyc hifn tgp hgp chi phi cua cflng trinh nao thi ke toin phii tgp hgp chi phi vao gii thinh cflng ttinh do. Tip hgp cic logi chi phi ciu thinh cflng trinh, can doi phu hgp voi gii tri tten ban dy toan thi cflng da lgp. Dya vio chi phi dd dfl ke toan xic dinh xem lupng hoi dan dua vio bach toan cho cflng trinh do cd tuang duang khong. B a n sit vio bang hoc tach chi phi dl theo doi viec dua chi phi nguyfln vat lieu vio theo djiih muc quy dinh; lap v i theo doi bing luang nhin cflng theo tien dfl thi cdng thyc tl; theo doi chi phi may, nhin cong miy, khiu hao miy mdc theo timg vy viec. Viec phin logi theo myc dich, cong dyng cua chi phi nhu hien nay chua dap dng dugc yeu ciu cung cap cic flidng tia phuc vy quEm ly chi phi. Cin nghien cdu each phan logi chi phi hudng tdi nhu ciu thong tin cda chi huy truflng cdng trinh v i Ban giim dflc dl kiem soit chi phi, tim nguyen nhan dpi chi phi dl co bien phap khac phye. Cfl thi ap dung phin loai chi phi theo moi quan hf ciia chi phi vfli mue do boat dgng. Theo dd, chi phi sin xuit dugc chia ra tiiinh 3 logi: chi phi co dinh, chi phi biln ddi va chi phi hfln hgp. Chi phi biln dfli bao gdm: chi phi nguyfln vit lifu tryc tiep dimg ttong cflng truong (NVL chinh, vit lifu phu, nhifln lifu); chi phi nhin cdng tryc tilp (tiln luong, phy cip, lam them, ttg cap, tiln thuong); Chi phi sd dyng miy thi cflng (tiSn luong, vgt lifu). Chi phi cd dinh bao gdm: Cic khoin bio hilm (BHXH, BHYT, BHTN) cua ngufli lao dgng true tilp
q^Ghi'^StodnS^tSntodns6mng^2020
i trao ddi
thi cdng; chi phi khiu hao tii sin, chi phi dyng cy sin xuit, chi phi vat lifu sin xuit ehung, van phdng pham. Chi phi hon hgp bao gdm:
Chi phi tifln lucmg, thudng cda co quan van phdng; cM phi difn nudc, difn thogi, dich vy vien thdng cua CO quan van phong Tdng cong ty.
Dfli vdi chi phi hfln hgp, Tflng cflng ty nen ip dyng phuang phip cyc dgi - cyc tiiu dfl ^ h chi phi biln dfli v i cbi phi cd dinh ttong chi phi bdn hgp. Diy Ii phuong phip don giin, dl tinh toan d l tich chi phi hdn hgp thinb chi phi biln dli v i chi phi cd dinh tten co sd thflng ke chi phi phit sinh d cic mdc dp hogt dgng.
Thu tu, xd ly dir lieu phuc vp lap d^ todn chi phi.
Doi voi cac dy in, ban cbi huy cdng trudng khi nhgn nhifm vy tfl chdc thi cdng cong ttinh, hang myc cong trinh phii Igp dy toin chi phi thi cflng. Du toin chi phi thi cong bao gflm dy toan chi tiet khli lugng vgt Ufu, thilt bi, nhan cdng, miy thi cflng, chi phi sin xuit chung, chi phi lin ttai, nhi ban chi huy cong trudng, miy mdc, thiet bi, cflng cy, dung cy diing cho cdng tic quin ty tgi cflng trudng. Khi lip du toin cin chu y den vifc sd dung dinh mdc phu hgp v i bim sat vao phuang i n thi cflng. Cong tic lip dy toin phii CO sy phii hgp giua bf ph^n kfl hogch, ky thuit v i bg phgn ke toin theo thilt ke mau bieu rieng dfli voi cflng tie lip dy toan l i ca sd dim bio vdn phu hgp voi tien do, dim bio mua sim vgt tu, vat Ufu diing, du, tgo dilu kifn thuin Igi ttong bach toin, ghi sfl. Tii lieu dy toin do bf phgn kinh t l ky thuit dugc lgp cin dugc kfl toin sd dyng nhu dii lifu diu vao dli vdi qua trinh Igp dy toin. Cac khoin chi phi cin dugc phin bift phyc vy cflng tie quin tii, khoin chi phi dd l i chi phi c6 dinh hay chi phi biln ddi, cd kilm soit dugc hay khflng, Ii chi phi tivc tilp hay giin tilp?
Thdr ndm, ve xd ly dir lieu nhdm cung cap thdng tin th^rc hipn
De cung cip thdng tin chi phi phat sinh, ACC cin md cic tii khoan chi tiet theo doi chi phi nhu:
Tren co sd cac tai khoin cap 1 theo doi chi phi xiy lap cda Kfl toin tii chinh, cin md chi tilt tii khoan l i eic TK 621, TK 622 d l tiieo doi chi tiet theo tung loai ddi tugng tgp hgp chi phi.
+ Tai khoin cip 2: Chi tilt theo tung loai dfli tugng tgp hgp chi phi.
Dfli vdi TK 621, TK 622 (chi tilt theo tung logi cdng trudng, tung dy in).
+ Tai khoin cip 3: Chi tilt theo tling dfli tugng tip hgp chi phi ttong tdng loai doi tugng tap hgp chi phi, gin ma phi, ma vy vifc. Dfli vfli tdng loai cflng trudng, dy an dugc theo doi ttong tai khoin cap 2, tiep tuc dugc chi tilt theo doi tifln tii khoin cip 3, dugc chi tiflt theo tiing hang myc cong trinh hoac theo tiing gdi thiu.
Ddi vdi TK 623, TK 627: TK cip 2 dugc chi tiet theo hf thflng tii khoan kl toan tai ehitih; TK cip 3:
Chl tilt theo tung logi dli tugng tip hgp chi phi; TK cip 4: Chi tiet theo tung dfli tugng tip hgp chi phi; TK cip 5: Chi tiet theo cich ling xir ciia chi phi (biln phi v i dinh phi); TK cip 6: Chi tiet theo chi phi kilm soit dugc va khdng kiem soat dugc;
TK cip 7: Chi tiet theo ehi phi dinh miic, chi phi thyc te va chenh Ifch chi phi. Vifc hgch toin ehi tilt phii kip thai v i do bfl phin ke toin cdng truong thyc hifn, dinh kj? hing thing bio cio voi chi huy trudng cdng trinh. Nhimg khoin chi vugt dinh muc phai kip thai diflu chinh hogc bio cio Tdng cflng ty giii quyet, khflng de tinh trgng ehi vugt dinh miic keo dii.
Thd sdu, xdrly dir lipu nhdm cung c^ thong tin phuc vp kiem sodt
Tdng cong ty chua xay dyng bf thdng ke toan trich nhifm de phyc
vu cho cdng tic kilm soit hogt dgng cda minh. Do viy dfli vdi cdng tic xu ly du lifu nhim cung cip thdng tin kilm soit, ngoii phuong phip phan tich v i so sanh so Ufu, thi cin xay dyng hf thflng ke toan ttich nhifm phu hgp. Moi dy an thdng thudng cd mgt ban chi huy cdng trudng, chi huy trudng cflng truomg l i ngudi chiu trach nhifm trudc Tflng giim d i e v i trudc phap lugt ve mgi quyet dinh cua minh ttong dieu hinh v i quin ly kinh t l tii chinh tgi cong truomg, ttong do cfl k l toan, chiu ttich nhifm vfl chi phi thi cdng, ho so thanh toin, quylt toin cdng trinh. Vi vgy, k l toin cdng truflng phii cd ttich nhifm gidp chi huy truang cdng trudng Idem soit chi phi. Dya tren bing dy toin chi phi de kiem soit khdi lugng, don gii mua vat tu, vit lifu, kiem soit ca miy sd dyng, nhin cflng trong bien chl v i hgp dong, kip thdi bio cio chi huy trudng nhiing bien dfng bat thudng vl chi phi.D
Tdi lipu tham khdo
Bp Tai chinh (2017). Che dp ke loan DN.
NXB Tai chink.
Bgng Thi l-oan (2014), Ketoan tai chinh trong cdc DN, NXB Bgi hpc Kinh le quoc ddn.
Nguyin Hodn vd Hodng Dinh Hwang (2018). Gido trinh KTQT NXB Xay difng
Nguyen Ngpc Quang (2014), Gido trinh KTQT. NXB Dgi hpc Kmh te quae ddn.
Nguyen Trpng Ca & Nghiem Thj Thd (2015), Gido trinh phdn lich tdi chinh DN.
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Thai Phuc Huy (2012). Hf thdng thong tin kelodn Tap 1. Tgp 2. Tgp 3. NXB Phuang Bdng.
Tdng cong ly XDCT Hdng ichong ACC (2014-2019), Bdo cdo tdi chinh hop nhat cua Tong Cong ty qua cdc ndm.
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'^chi^etoan
