l A P Clll GONG THIfdNG
KINH NGHIEM TO CHlfC KE TOAN CUA MOT SO Ntf(5c VA BAI HOC
CHO VIET NAM
TOM TAT:
Trong xu htfdng hdi nhap va md cu'a hidn nay, cac doanh nghiep cd ra't nhieu cd hpi de dau ttf md rgng quy md sdn xud't kinh doanh. Tuy nhien, cung gap khdng It nhii'ng khd khan, nha't la trong viec giam chi phi sdn xua't, ha gia thanh sdn pham. De khac phuc khd khan, ben canh viec khdng ngiifng hoan thidn cdng tac td chtJc san xua't, dtu ttf thdm trang thiet bi cdng nghe, mua quydn sdng chd' thi vide tang ctfdng cdng tdc qudn ly la ydu cau thdt stf bu'c xueva can thie't hidn nay, dac bidt la td cbd'c ke'toan. Bai vie't de cap de'n nhi?ng kinh nghidm td ehite ke' toan d cac ntfdc My, Phap va Nhat Ban, ttf dd riit ra bai hoc kinh nghidm ve td chu'c ke'toan d Vidt Nam. Day la nen tang cho viec ngliien etfu de gidi quye't eac van dd thtfc tien dat ra dd'i vdi to chu'c ke'toan cac doanh nghiep Viet Nam.
Tfif khda: Td chu'c kd'toan, doanh nghiep, chuan mtfc kd' toan.
1. Kinh nghiem to chu'c kd' toan cua mdt so' ntfdc trdn thd'gidi
To chtfc ke'toan ddng vai trd quan trong quye't djnh dd'n tinh hieu qua, chat Itfdng kinh doanh cua cae ddn vi. Viee thie't lap bo may kd'toan hdp ly se khdng nhffng giup cho eac doanh nghiep tie't kiem dtfdc ngudn nhan Itfc, chi phi bd ra ma cdn giup cho hieu qua hoat dong cua bd phan nay ddm bdo tinh hdp ly, chat che. Sau day se la mdt so' kinh nghiep td ehiJc cdng tac kd' toan trong cde doanh nghidp My, Phap va Nhat Ban, de tren cd sd do giiip chiing ta nhan ra nhtfng diem khdc biet c6 ban lien quan dd'n viec to chtfc cdng tac ke'toan tai ntfdc ta thdi gian qua.
1.1. To chffc ke'todn d My
Theo quan diem eua Hidp hoi kd' toan My, ehtfe nang ed ban cua ke' todn bao gdm:
Ke'toan quan sat cde hoat ddng, nhan bid't va do Itfdng cae stf kidn va cac qua tnnh kinh te' bdng thtfdc do gia trj thdng qua eae nghidp vu kinh td'phdt sinh.
Cac nghiep vu kinh td'phdt smh dtfdc ghi chep lai va sau do dtfdc phan loai theo nhdm va cudi cung dtfdc tdng hdp theo ttfng do'i ttfdng.
Lap cac bdo eao tai chinh va bao cao kd'toan quan tn nham cung ca'p thdng tin cho cac do'i ttfdng su" dung,..
Vdi cac chtfc nang cd bdn dd. md hinh td chu'c
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K E T O A N - K I E M TOAN
ke'toan d My dtfde xay dtfng bao gdm eac ndi dung chu ye'u sau:
Ve tdi khodn ke'todn: Mdi ddn vi, tiiy theo loai hinh kinh doanh va so' Itfdng nghiep vu kinh te' phat smh nhieu hay it de td chu'c thid't lap ede tai khoan ke'todn dap tfng ydu eau kd'todn tai ehinh (KTTC) va kd' loan qudn trj (KTQT). Nhd ntfdc khong xay dtfng he thdng tai khodn kd'toan thd'ng nha't. Vide xae djnh sd' Itfdng tai khodn, tdn gpi, ky hidu cua tai khodn la tiiy doanh nghidp quye't dinh phu thudc vao dac die'm, dieu kien kinh doanh va quan ly cua doanh nghiep. Tuy nhien khong phai doanh nghiep mud'n md tai khoan kieu gi, sap xe'p eac tai khodn mdt edeh lily tien du'dc ma eae hidp hpi kd' todn d My ban hanh cde chuan mtfc kd' loan My, quy dinh chung ve tai khoan kd'toan can md d eac doanh nghiep. Theo do, cac tai khoan ke' loan eua mdi ddn vj deu dtfdcxay dtfng trong md'i quan he vdi bdo cao tai chinh, do dd bao gdm hai loai ldn, dd !a cac tai khoan thupc BCDKT va cac tai khoan thudc BCKQHDKD. He thd'ng tai khodn ke loan dp dung trong eac doanh nghiep d My dtfdc chia thanh 6 loai bao gdm: Loai 1. Tai sdn; Loai 2:
Congnd phai tra; Loai 3: Ngudn vd'n chu sd hffu;
Loai 4: Doanh thu; Loai 5: Chi phi kinh doanh;
Loai 6: Lai cd phan. Nguyen tac xay dtfng tai khoan ke' toan trong eac ddn vi la dam bao tuan thu chuan mtfc kd'todn va cae nguyen tac ke'toan dtfdc thffa nhan.
Ve .w ke todn vd hinh thffc ke todn: To chtfc ghi chep cac nghiep vu kinh te' phdt sinh vao sd ke'toan. Ke loan tai chinh dtfde ghi vao cac sd ke' toan tdng hdp de eung ea'p eho vide lap ede BCTC, Ke'todn qudn trj dtfdc ghi chep vao cac sd ke' todn qudn tri de eung ea'p thong tin cho vide lap cac bao eao ke' loan qudn tri. Viec ghi chep vao cae tai khodn ke'todn thtfdng dtfdc chu trpng phan anh theo tffng khau kinh doanh nhtf khau thanh lap cdng ty, khau mua hang, khau san xuat, khau xac dinh kd't qua va phan phd'i ke't qua kinh doanh.
Ve bdo cdo ke todn; Bao gdm Bao eao lai chinh va Bao cao quan trj.
^ Bao cao tai chinh dtfdc lap theo nam tai chinh gdm Bang can dd'i ke loan, Bdo cao ke't qud kinh doanh, Bao cdo Itfu chuyen tien te, Bao cao thay ddi vd'n chu sd htfu, Thuye't minh bao cdo tai chinh.
Bao cdo quan trj dtfdc lap theo yeu cau quan ly cu thd' tffng chi tidu kinh td' tai chinh va theo dinh ky ngan. He thd'ng bao cao ke toan qudn tri bao gdm hai loai la bao cdo kiem soat chi phi va bao cdo djnh htfdng cho viec ra quye't djnh cua nha quan tri.
He thdng bdo cdo kiem sodt thudng cd cdc bdo cdo chu ye'u nhU sau:
* Bao cao nguydn vat lieu trtfc tid'p mua vao:
Phan anh sd' Itfdng va gia tri cua cae loai nguyen vat lidu chinh mua vao trong ky theo dtf toan va thtfc te', xac dinh mtfc chdnh lech gitfa sd' thu'c te' va dtf todn cua tffng loai nguydn vat lieu chinh de cung cap thong tin cho nha quan ly kidm sodt qua Irinh thu mua vai lidu. Bdo cao nay chi sff dung trong cac doanh nghiep san xuat.
^' Bao edo chi phi san xua't chung: Phan anh sd dff toan va thtfc te cua eac khoan chi phi san xuat ehung phat sinh trong ky nhtf chi phi nguydn lidu gian tie'p, chi phi lao ddng gidn tie'p, chi phi bdo tri,... khdng bao gdm chi phi kha'u hao vi theo quan diem ciia ke' loan My thi khoan chi phi nay khdng thupc dd'i ttfpng phdi lap dtf toan. Bao cao nay eung ca'p thdng tin de nha qudn tri kiem soat ehi phi san xua't chung phdt sinh trong ky.
* Bdo cao chi phi ban hang va quan ly: Phdn anh sd dtf toan va thtfc td' cua cac khodn chi phi thudc CPBH va CFQLDN dd cung cd'p thdng tm eho nha qudn tri quan ly cac loai chi phi nay.
* Bdo edo ngan sach: Phdn anh sd dtf todn va so' thtfc te ciia cdc khodn thu ehi bang tien trong ky. Thong qua bao cao nay, nha qudn tri cd thdng tin de kid'm soat cdc ddng tien va tff dd dffa ra cae quyd't djnh chi tieu hdp ly.
He thd'ng bdo cdo dinh htfdng cho viec ra quyd't djnh cua nha quan tn (con goi la bao cao bp phan) dtfdc lap theo nhu cau thdng tin cua nha qudn trj trong tffng tinh hudng cu the' nhff: bao cao ket qua kinh doanh theo tffng mat hang, theo tffng
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TAP CHl GONG THKltNG
ddn vj ndi bd, theo tffng thj trtfdng tieu thu, theo ttfng giai doan edng nghd... Cac bao cao dinh htfdng cho vide ra quyd't djnh eua nha qudn tri deu dtfpc lap dtfa tren mdt nguydn tac chung la phan loai chi phi trong md'i quan he vdi san Itfdng hoac quy md hoat ddng eua tffng bd phan, di tif do xae djnh mtfc bid'n phi, lai gop, lai rieng ciia tffng bd phan. Cac bao cao bd phan cung cap thdng tin cho nha quan trj dtfa ra cde quyd't djnh dd hoach dinh qud trinh SXKD trong ttfdng iai nhtf: dieu chmhcdcau, mat hang kinh doanh, nen ehd' bie'n thanh thanh pham hay ban ngay ra ngoai, ndn san xua't mpt bd phan, chi tid't cua san pham hay mua ngoai, dieu ehinh thi trtfdng 'idu thu,...
1.2. To chffc cong tdc ketodn d Cong hoa Phdp Kd' loan d Cdng hda Phdp dtfdc chia thanh hai loai la ke'toan tdng quat (ke'toan tai chinh) va ke' todn phan tich (ke'toan qudn trj). Ke'todn phan tich trong cac tap doan d Phap cd dac trtfng gan kd't ehat ehe vdi ke'toan tdng quat, de cao thdng tin kiem soat ndi bd va cd stf anh htfdng dang ke eiia Nha ntfdc.
Ke' toan tdng quat la loai kd' todn bdt bude dd'i vdi ta't ca cde loai hinh doanh nghidp, phan dnh toan bd tinh hinh hidn cd va stf vdn ddng eiia tai sdn, vat ttf, tien vd'n, tinh hinh mua, ban, cdng nd, chi phi va ke't qud hoat ddng kinh doanh dtfdi dang tdng quat. So' lieu ciia ke' toan long quat phue vu cho viec lap BCTC, cung cd'p tinh hinh tai chinh cho cac dd'i ttfpng sff dung thdng tin ciia doanh nghidp trong quan he kinh doanh va kiem soat eiia cde cd quan quan ly nha nffde. Cdn ke todn phan tich la loai kd' todn ma cac doanh nghidp sff dung de thu nhan, phan tich eac thdng tin phue vu cho nha quan ly cd cdn cff de dtfa ra cac quyd't dinh kinh doanh td'i tfu nha't. Muc tieu ciia ke' loan phan tich la eung ca'p thdng tin ve chi phi ciia tffng trung tdm, gia thanh ciia tffng loai san pham, djch vu, tinh todn, kiem sodt dtfdc viec thffe hien va giai thich dtfdc cae nguydn nhan chenh lech gitfa chi phi thtfc le va cbi phi dtf toan.
Ve tai khodn ke'toan: He thd'ng tdi khoan ke'
todn tdng quat dffde xay dtfng thd'ng nha'l ap dung cho moi loai hinh doanh nghiep. He thd'ng tai khodn nay dtfdc chia thanh 9 loai, trong dd lai khoan loai 1 dd'n loai 8 dtfde sff dung cho ke'toan tdng quat (trong dd nhdm cac tai khoan tff loai 1 dd'n loai 5 thudc bang tdng ke't tai san, nhdm cde tai khoan loai 6, 7 la tai khoan quan ly va tai khoan loai 8 la tai khodn ddc biet); cdn tai khoan loai 9 dung cho ke'todn phdn tich nham dam bao stf phu hdp gitfa kd' todn tdng quat va kd' toan phdn tich, tffe la phan anh cae gia tri Hen he ttf kd' loan tdng quat mang sang kd'todn phdn tieh. Cac doanh nghiep khdc nhau trdn cd sd hd thd'ng tai khodn ke' todn nay de Itfa chpn cac tai khodn kd' loan thich hdp cho doanh nghiep minh. He tho'ng td i khodn ke' toan phdn tich dffde xay dtfng rieng mpt cdch chi tid't, gom cdc tai khoan kd' toan tham chid'u phan anh chi tie't tinh hinh mua ban tai san, hang hda, cdng nd vd ke't qud kinh doanh theo tffng hoat ddng trong ddn vi.
Ve sd vd hinh thffc ke todn: He thd'ng sd ke' toan dp dung cho kd'toan tdng qudt la eae loaisd mang tinh phap dinh md Ludt Thtfdng mai quy djnh nhtf sd nhat ky, so cai va cac sd kd' toan tdng hdp khac.
Ve bdo cdo ke todn: BCTC ciia doanh nghidp thtfdng dtfdc Idp vao cud'i cac quy va cud'i nidn do ke'toan bao gdm hai bao cao ehu yd'u la:
Bdng tdng ke't tdi sdn: Phdn anh tinh hinh tai san cua doanh nghidp (ba't dpng san va tai sdn Itfu ddng) va ngudn tai trd (cd the hieu la ngudn vdn), trong dd gdm vd'n chu sd hffu va cac khodn np Thffe chat day Id bang can dd'i ke'todn d Viet Nam.
Bdo cdo ke't qud kinh doanh: Phan anh tinh hinh thu nhap, chi phi, lai, Id ciia boat ddng kinh doanh, hoat dpng tai ehinh va boat dpng dac bidt eua doanh nghiep.
Viec tdp hdp vd phdn bd ehi phi dtfdc thffc hien tai cdc trung tam phdn tich nhtf trung tdm hanh chinh quan tri, trung tam tie'p hdu, trung tam che' tao san xud't, trung tam thffdng mai, trung tam qndn tri nhan stf.,. Cac trung tam nay dtfdc chia thanh cdc trung tam chinh va cdc trung tam phu.
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KETOAK-KIEMTDAN
Do do, hd Ihd'ng thdng tin ke' toan phuc vu cho viec quan tri doanh nghiep gdm cac thdng tin ve chi phi, gia thanh, doanh thu va kd't qua ciia tffng loai san pham, tffng loai dich vu, nganh hang hoac cua tffng trung tdm chi phi de tff dd cd the kiem sodl tmh hinh thffe hidn ke'hoach va ra cae quye't dinh can thid't cho qudn ly.
1.3. To chffc cong tdc ke'todn d Nhdt Bdn vi to chffc cdng tdc ke todn d Nhdt Bdn: Can cit vao dac diem cu the cua tffng ddn vi dd Itfa chon cac chtfng tff kd' todn, tai khoan kd' todn va hd thd'ng bdo cao ke'todn phu hdp nham phdn anh tiy dii, kjp thdi cac mat boat ddng kmh te', tai chinh cua ddn vj.
Ve chdng tff ke todn: Cdc chffng tff ke' todn difdc lap tren cd sd cae nghidp vu kinh te' phdt sinh va thffe stf hoan thanh bdi cdc nhan vidn hach loan ban dau, sau do chuyen cho cdc bd phan kd' toan ed lidn quan de kiem tra, dd'i chie'u tinh hdp phap, hdp ly cua chffng ttf va nhap vao may tinh. Vdi phan mem may tinh da dtfdc thie't lap sdn, ede dtf lieu ke' toan dtfdc ttf ddng vao cdc sd ke' toan cd Hen quan vd chuyd'n sang BCTC vd bao cao ke'toan quan tri.
vi tdi khodn ke todn: Cac tai khodn kd' loan difcfc xay dtfng phu hdp vdi dac diem ciia ddn vj, bao gdm cac tai khoan kd toan tdng hdp sff dung cho vide ghi chep kd' toan tai chinh va cae tai khoan ke' toan ehi tie't theo cac ca'p khdc nhau difdc sff dung cho vide ghi chep kd' loan qudn tri de cung ca'p thdng tin chi tie't theo ydu cau quan trj doanh nghidp.
Ve so ke todn: Hd thd'ng sd ke' toan hau hd't
dffde thie't kd' theo mdu rieng cua tffng ddn vj tren cd sd phdn dnh eac thdng tin theo yeu cau cua cac chi tieu qudn ly kinh td' va thtfdng dffde may tinh thffc hidn.
Ve bdo cdo ke'todn: To chtfc he thd'ng bao cdo ke' todn gdm cac edng vide ngay tff khi chua'n bi mdu bieu, thu nhan cdc sd' lieu cua KTTC va KTQT trdn cd sd phan dinh ehffc nang dffde thie't ke' tren ph^n mem kd' todn, de khi so' hdn dffde cap nhattff cdc chffng tff ke'toan vao may tinh se tff dpng ghi vao cae chi tieu qudn ly trdn mdu BCTC hoac mau bao cdo ke'toan quan trj.
2. Bai hoc cho Vidt Nam
Thdng qua nghien effu 3 md hinh ke'todn dien hinh d trdn, cd the thd'y vide to chffc kd' todn d Viet Nam da kd' thffa kinh nghiem cua mpt so' ntfdc. Dieu ndy hoan toan phu hpp vdi xu htfdng phat trien chung ciia cdc nffdc dang phdt trien Tuy nhien, do chd' do kd' toan d Viet Nam chtfa chtfa khuye'n khieh cac doanh nghidp van dung linh hoat, edng tdc kd' toan edn ctfng nhac. Dd'i vdi thtfc trang td chffc ke' loan d cac doanh nghidp Viet Nam hien nay, dd' van dung kmh nghidm cua cac ntfdc can phai cd stf nhan thffc ve ban chd't.
ndi dung va pham vi ap dung cua kd loan, trdn ed sd do xdc dinh vd hoan thien td chtfc ke toan phu hdp va dap tfng cac ydu cau cua cd che'quan ly trong nen kinh te'thi trtfdng djnh hifdng XHCN.
Ngodi ra, kd toan d Viet Nam chtfa thtfc stf chii trpngtdike'toanqudn trj, trong khi dd day lai la mdt trong nhffng dieu kidn tidn quyd't giup nha qudn tri hieu rd cung nhtf nam bat difdc thdng tin tai doanh nghidp •
TAI LIEU THAM KHAO:
/. Bo Tdi chinh (2008), 26 chuan mUc ketodn Viel Nam, NXB Tdi chinh. Hd Noi.
2. Bo Tdi chinh (2006). Quyit dinh sd 15/2006/QD-BTC ngdy 23/03/2006 vi viec ban hdnh Chi do ki todn doanh nghiep. NXB Tdi chinh. Hd Noi.
3. Bo Tdi chinh (2014), Hudng ddn che'dd Icif todn doanh nghiep ban hdnh llieo Thdng tuso'200/20l4rrTBTC ngoy 22/12/2014 cua Bo trudng Bo tdi chinh. NXB Tdi chinh. Hd Noi.
So 7-Thdng 4/2019 303
TAP CHi CONG THIfdNG
4. Phi Thi Lain (2015), Hodn thien to chffc ki todn tai Cong ty TNHH Mdy xdy dung Hdi Au, Ludn vdn thac sT, Trudng Dai hoc Kinh te qud'c ddn.
Ngay nh3n bai: 26/3/2019
Ngay phan bien danh gia va siJa chffa: 5/4/2019 Ngay cha'p nhan dang bai: 15/4/2019
Thdng tin tdc gid:
ThS. VU THI DIEP Khoa Ke'toan
Trtfdng Dai hgc Kinh te'Ky thuat cdng nghiep
EXPERIENCE OF ORGANIZING
THE ACCOUNTING SYSTEM OF COMPANIES IN THE U.S, FRANCE AND JAPAN AND LESSONS OF EXPERIENCE
FOR VIETNAM'S ENTERPRISES
• Master. VU THI DIEP Faculty of Accounting,
University of Economics - Technology for Industries
ABSTRACT:
In the context of current integration and opening up trend, enterprises have many opportunities to expand their production and businesses. However, they have to face Vi'ith many difficulties, especially challenges m reducing their production costs as well as lowering their cost of goods manufactured. In order to overcome these difficuhies and constantly improving the organization of production, it is necessary for enterprises to invest more in their technological equipment, buy patent rights and strengthen them management, especially the organization of their accounting systems. This article presents experience of organizing the accounting system of companies in the U.S, France and Japan, thereby drawing lessons of experience m organizing accounting systems for Vietnam's enterprises.
This article is expected to bring effecdve solutions to solve problems related to the organization of accounting system of Vietnamese enterprises.
Keywords: Organization of accounting system, enterprise, accounting standards.
304 So 7 - T h a n g 4/2019
