NGHIEN Ctfu & TRAO D O I
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PHAN BO CHI PHI GIAN TIEP PHUC VU CHO QUAN TRj DOANH NGHIEP
TS. NGUYEN CONG PHUONG
Bdi viet ndy nghien eiiu muc tiiu vd tieu chudn phdn hd chi phi gidn liep d cdc doanh nghiep, trong dd, muc tieu Id nhdm cung cap cho nhd cjudn tri doanh nghiep mcJt ecu nhin ddy du han ve tdm quan trgng cua viec phdn bo chi phi gidn tiep phuc vu cho cdng tdc qudn tri ngi bg. Ket qud khdo sdt eho thdy cdc doanh ngliiep chUa chu trgng nhieu den muc tieu qudn tri chi phi khi phdn bd chi phi gidn tiep vd dieu ndy cd liie .vudt phdt tU tinh hUu ich cua thdng tin ve chi phi sdn xuiit phuc vu cho c/udn tri doanh
nghiep chUa dUgc de cao dung inUc.
1. Din nhap
Chi phi gian tiep la chi phi phat sinh cd lien quan den nhieu hon mdt ddi tupng ehi pbi vd thifdng rat khd Idadii (ddi khi khdng the) tach biet chinh xac dung phan chi phi rieng cua mdi dd'i tifpng nay.
Quan dieni qudn tri sdn xua'l truyen lhdng eho I'ftng phdn bd chi phi gidn tidp ehi nhdm phue vu cho linh gid thdnh sdn pham ehinh xde. Vdi triet ly nhu vay, nha qudn tri doanh nghiep thUdng xem nhe cdng tde phdn bd chi phi gidn tiep. Viee xuat hien nhidu edng cu qudn tri san xudt hien dai (nhu ; ehi phi muc tieu, ehi phi theo boat ddng, quan lri chat lup'ng tdng thd,...) trong vdi thdp nien giin day ddi hdi ede nhd quau lri doanh nghiep klidng nen xem nhe qudn tri ehi phi gidn tie'p ndi chung va phan bd chi phi ndi rieng. That vdy, trong bdi eanh canh tranh vd tam quan trpng to ldn ciia qudn tri ndi bd, phdn bd chi phi gidn tie'p ngoai muc tieu linh gid thdnh sdn phdm edn phue vu cho viee lap kd hoach vd ra quydt dinh, dinb gia ban san pham, kidm sodt vd danh gid bieu qua lap phan. Vdi tam quan trpng nhu vdy, vdu de phnn bd ehi phi gidn tidp phue vu eho quan tri
doanh nghiep edn phdi dupe ehu trpng dung iiufe, Bdi viet nay mdt mat nhdn dien day du vai lrd vd lieu ehuan phdn bd chi phi gidn tiep. mat khae lai lim hieu thue td vd mue tieu va lieu ehuan phdn bd ehi phi gidn tiep P ede doanh nghiep, Id dd rut ra ke't ludn vd tam quan trpng eua qudn lri ehi phi d cae doanh nghiep nghien cUu.
2. Muc tieu cua phan bo chi phi gian tiep Tdng hp]a cae ldi lieu vp phiin bd cbi phi gian tiep cho thdy viee phan bd ehi phi gidn tiep nham hudng ddn 4 mue lieu sau: ll) bao cdo ldi cliinh;
(2) lap kd hoaeh vd ra quye't dinb; (3) dinh gid bdn sdn phdm; (4) kiem sodt vd danh gia hieu qua.
Viec phau tich ede mue lieu ndy da cho thdy tiim quan trpng eua phdn bd ehi phi gian tiep.
2.1 Phdn bd chi phi gidn tiep cho muc tieu bdo cdo tdi chinh
Phdn bd ehi phi gidn lidp eho cdc ddi tupiig ehi phi dde biet quan trpng trong ke loan ldi ehinh theo hai gdc dp; ddnh gia bang ton kho sdn pham san xud't vd lap bdo eao thu nhiip bd phiin. Lidn quan de'n ddnh gid hdng tdn kho, hai vdn de ldn dupc quan tdm Id ban chdi cua chi |)bi cau thanh nen hdng ldn kho vd cdc phifo'iig phdp sU dung de
*if
phan bd ehi phi gidn tiep cho cac loai hang tdn kho. Hai vd'n dd ndy dd dupc phan tieh khd ky trong nhidu tdi lieu vd dupc tdm tat trong cdc sdch vd ke toan ehi phi sau xud't va gid t h d n h sdn pham. Do dd, cdc van dd tren chi dupe trinh bdy tdm lupe trong mue nay.
Mpt cdch ehung nhd't, cbi phi san xud't tao nen gid thdnh sdn phdm, vd tU dd phdi dUpc tinh vao gid tri hdng tdn kho (hdng tdn kho d day dUpc hidu Id thanh pha'm, san pham dd dang). Chi phi ngoai sdn xud't lahu ehi phi bdn hang va ehi phi qudn ly doanh nghiep dupe xem Id chi phi thdi ky vd dupe bach loan trUe tie'p vdo chi phi de xac dinh kdt qua trong ky phdt sinh.
Nguyen tde Id nhu vdy nhmag thue te ndy sinb mdt vdi khd khdn trong xde dinh ehi phi hang tdn kho. Chdng ban, loai ehi phi ndo dupe tinh eho hang ton kho vd tinh nhu the' ndo? Mpt sd ehi phi san xud't nhU; chi phi thiet hai sdn phdm hdng, cae chi phi nguyen vat lieu, nhdn edng vUpt dinh niUc,... ed the kladng dupe tinh eho hang tdn kho.
Mat khde, ehi phi qudn ly doanh nghiep dupe xem Id ehi phi thdi ky nhuiig cd lien quan it nhieu den sail xud't vd do dd can dupe tinh mpt phdn cho hdng tdn kho (vd nguyen tac). Thue td gid t h a n h eua san pham khdng bao gdm loai ehi phi ndy. Ddi vdi chi phi sdn xua't chung (mdt loai chi phi qudn ly nhung P pham vi bd phdn sdn xud't) chdc chdn pbai dupe phdn bd cho bang tdn kho vd cdch lap ludn ndy da dupe dd cap trong nhieu tdi lieu eung nhu trong clie dia ke todn.
Gan day, phan bd chi phi gidn tie'p phuc vu cho mue lieu bdo cdo bd phan da dupe ddt ra trong bdo cdo tdi cbinh IAS 14 vd chudn mue sd' 28- bdo eao bd phan, yeu eau doanh nghiep phai bdo cdo ket qua cua boat ddng bdn hdng vd eung ed'p dich vu bp phdn. Chi phi gidn tiep P cdp doanh nghiep phdi dupe phdn bd eho edc bd phdn. Trong dd, "Chi phi bp phdn Id clai phi phdt sinh tU eac boat ddng kinh doanh eUa bp phdn dupc tinh trUe tiep cho bd phdn dd va phan chi phi cUa doanh nghiep dupe phdn bd elao bd phdn dd..." [ 1 |
Mdt dieu rd rang d day Id phdn bd chi phi gian tiep nhdm xac dinh lpi nhudn bd phan, vd xa bpn nUa, theo nlaU Chudn mUe 28, Id eung ed'p thdng tin vd ke't qua bp phdn eho nguoi sU dung bao cdo ldi ehinh. Tuy nhien, chd dp ke' todn khdng ed mdt hudng ddn nao eu thd vd nhUng lieu ehi phan bd dUQc xem Id hpp ly. TU dd, ta tu hdi: phai chdng cdc nhd hoach dinh ehinh sdch ve ke todn eho
rdng phdn bd ehi piii gian tiep d edc doanh nghiep se khdng tie'n hdnh qud tuy lien nhdm dat dUp'e mpl muc tieu ndo dd cua doanii nghiep hay viec phau bd chi phi do'n thudn la cdng viec npi bd cua doanh nghiep?
Mpt van dd nUa ddt ra la khi ndo doanh nghiep cd the bao cdo ke't qua hoat dpng bd phdn trUPc khi phdn bd ehi phi quan ly doanh nghiep vd bd phdn, Chuan mu'c 28 khdng ddi hdi trUdng hop nay. Tuy nhien, doanh laguiep hoan todn cd the thue hien bdo cdo nhu vay vdi muc tieu qudn tri doanh nghiep. Ket qud bd phdn cd sU hien dien eua ehi phi qudn ly doanh nghiep Id hpp ly dd'i vdi ngUdi sU dung bdo cdo tdi chinh. Tuy nhien, vide phdn bd chi phi doanh nghiep cho ede bd phdn ed the ddn de'n lpi nhudn bd phan khdng dung thue td.
2.2 Phdn bd chi phi gidn tiep cho muc tieu lap ke hogch vd ra quyet dinh
Ve mat lap kd hoaeh vd ra quye't dinh, sd lieu vd ehi phi ddng mpt vai trd quan trpng trong viec giup cho nhd qudn lri du dodn hay Udc tinh loai ehi phi ndo se phdt sinh trong tuong lai tU cae ke hoach bay quydt dinh hien tai, dieu quan trpng la phdi Udc tinh dupc ehi phi trong tUo'ng lai cd ehiu dnh hudng cui. ede kd hoach hay quye't dinh dupe dUa ra P thdi didm hien lai hay khdng. Nhung chi phi nhu vay thifPng la cdc chi phi tdng them hay chi phi chenh lech. Tuo'iag tu, cac chi phi dupe tinh eho edc dd'i tupng lap hpp (thdng qua tinh trUc tiep hay phdn bd) khdng phue vu cho viec ra quyet dinh neu quye't dinh hay ke hoach khdng dupc xdy dung theo edc ddi tUpng t a p hop chi phi ndy.
So' lieu ve chi phi Id hUu ich cho viec ra quyet dinh khi nd chi lien quan den ke't qud cua mdt ke hoach hay quye't dinh eu thd (Fremgen vd edc edng sU, 1981). So lieu chi phi n h u vay phdi dupc phdt trien trong bd'i canh cua quyet dinh cu the. Nhieu tdc gid phdn biet giUa ede quyet dinh ngdn ban vd ddi han ed lien quan de'n cbi phi, lrong dd edc quye'l dinh ngdn ban dupe difa ra trong bdi canh chiu sU rdng bupc vd ndng lUe sdn xudi dang ldn tai vd eac ehi phi li-^n quan. TU dd, chi phi hUu ich eho viec ra quyet dinh thudng la bien phi va mpl phan nhd dinh phi tdng them. Viec phdn bd loan bd ehi phi khdng dupe xem Id mdt chi sd udc tinh hpp ly cua eac chi phi ngdu ban nay.
Ve dai ban, nhin chung cdc ke hoaeh va quyet dinh ndy cd the ddi hdi thay ddi nang lUc san xudt vd dinb phi. Chi phi hUu ich eho vide ra quyet diuh
Phat trien kinh te - T h a n g Mudi Mdt nam 2009
N G H I E N CIJU & TRAO D O I
la chi phi dai ban t a n g them gdn vdi nipt tinh trang cu the. Trong nhidu trUdng hpp, ehi phi ddi han tdng them ndy cd the r a t khd udc tinh do cdc k§ hoach dUa ra thudng phUc tap va cd thd tuong tae vdi edc ke' hoach khdc tae dpng de'n edc ydu to san xua't trong tUOng lai theo cdch rdt khd du doan. TU dd, nhieu nhd nghien cUu gpi y rdng, phan bd chi phi gidn tie'p d iiiUe hien hdnh Id udc linh td't nhd't cua chi phi dai ban tang them (Leep 1987, tr. 19).
2.3 Phdn bd chi phi gidn tie'p phuc vu cho dinh gid bdn sdn phdm, dich vu
Theo ly thuye't kinb le', chi phi hUu ich eho viee thiet lap gia ban la ehi phi eo hdi (Fremgen vd cac edng sU, 1981) hay ndi each khdc Id gid ban ngoai viec dUa vdo gia thdnh, didu quan trpng la phai tinh todn dupc iihUng ehi phi cP hpi nad doanh nghiep se mat di hodc thu dUpc khi lua ehpn mpt chinh sdch gid dUa vdo thi trudng, cd tinh den cdc ddi thu canh tranh. Sd lieu ke todn ve chi phi (gid thdnh) cd thd Id Ude tinh cua ehi phi eo hpi nhUng ndi ehung nhd qudn tri khdng the dUa vao ede thdng tin ndy dd Udc tinh chinh xac chi phi co hpi ma cdn phdi xem xet nhidu yeu td khdc nhu bie'n ddng thi trudng, chinh sdch vi mo ciia nhd iiUde, thdi dp vd hdnh vi vd gid cua cac dd'i thii canh tranh. Trong nhidu trudng hpp, vai tro eiia ehi phi trong viee xae dinh gid bdn Id giiip cho viee xac dinh iiiUc cung cho loan bd thi trudng va eho tUng ngifdi ban tren lhi trUdng ma khdng xae dinh true tidp gid bdn.
Tom lai, chi phi phue vu eho viec xde dinh gia ban la khdng rd rang, nd khdng phdi Id ye'u Id' quyet dinh nhung can thie't. Thdng thudng, chi phi dupc sU dung de thidt lap gid ban dau. Sau dd, nhd quan tri cd the didu chinh gia de dd'i phd vdi cdc llic lupng ciia lhi trudng hodc cdc ye'u to khdc nhu mUc do canh tranh, cae ydu id vi md dd tU dd viee Xiic dinh gia thanh chinh xac (phdn bd ehi phi gian liep chinh xde) se tao ra mdt eo so hpp ly clio viee xdy difng chinh sach gia bdn eua doanh nghiep.
2.4 Phdn bo chi phi gidn tiep phuc vu cho kiem sodt vd ddnh gid hieu qud
Theo Fremgen vd ede cdng su (1981), mpt trong nhifng van dd phUc tap va gay tranh cai nha't lien quan den phdn bd chi phi gidn tie'p la viee phan bo nay cd thue sir hUu ich dd'i vdi vide khieh le nhd quan lri kiem soat chi phi vd ddnh gia hieu qua kiem scat chi phi hay khdng? Cac nghien eUu lien
quan eho thd'y tdn lai ba thai eUc khi tra ldi cdu hdi ndy. Mdt sd' nhd nghien eUu lap luan rdng:
phdn bd ehi phi gidn tie'p gdy trd ngai den kidm sodt ehi phi vd ddnh gid hieu qua quan ly. Mdt sd tde gid khae thi eho rdng phan bd ehi phi gian liep la huu ieh cho vide kidm sodt ehi phi va danh gia bieu qud. Theo nhdm tdc gia cdn lai, edu trd ldi phu thupe vdo tinh hinh vd thdi dp cua nhd qudn ly.
Mdt diem ehung eho td't ed cae lap luan lren la ehi phi gian tidp kladng the dupe lap hop true tiep cho ede dd'i tUpng nen viee phdn bd chi phi la khdng thd trdnh khdi. Klai chi phi gidn liep dupc phdn bd cho cdc dd'i lupng lap hpp chi phi. cd thd xud't hien mdt sd ddi tupiig phdi gdnh ehiu eac ehi phi md le ra khdng phdi ehiu. Vi du. phan bd ehi phi chung thifc td eho edc san phdm ed thd lam cho mdt vdi sdu phdm khdng ed lpi nhudn. Ndu cdc san phdm ndy khdng dupc tidp tuc sdn xud't (vi khdng cd lpi nhudn) tlai lpi nhudn cua edng ty se gidm sut. Nhu vdy, lpi nhudn hay Ihua Id ciia mdt vdi sdii phdm sau klai phdn bd cbi phi gidn tie'p Id mc)t do ludng hieu qud kladng ddng tin cay.
Tinh hinh ndy hudng mpl sd tdc gia di den ket ludn rdng, phdn bd ehi phi gian tie'p Id kladng can thie't (Atkinson, 1987).
Quan diem tlaU nhat elao rdng ehi phi chi cd thd dupe kidm sodt tai ngudn eua no la edc trung tam trdch nhiem. 0 gdc dp nay. phdn bd chi phi la khdng hUu ich bdi vi viee phdn bd chiu anh hudiig cua cdc nhdn td khdng lieu quan den hieu qua qudn ly ede dd'i tUpug tap hpp chi phi. Hon nUa, phdn bd clai phi ed the ldm ''rd'i lri" sp tap trung eua nhd qudn tri ddi vdi ldng ehi phi cd the dupe kiem sodt vd ldm cho hp bi chenh hudiig, khdng hieu qud.
Quan diem IhU hai (ngUpe lai vdi quan didm thu nhd't) lai lap ludn rdng, kidm sodt chi phi ddi hdi viee quan tri doanh nghiep phdi quan lam den td't ca chi phi. TU dd, phan bd ehi phi gian tiep de'n cae sdn phdm ed thd khdng giiip ieh cho viee kidm soat ehi phi nhu'ng phan bd ebi phi trung gian vdo cdc trung tdm trach nhiem (vi du; Chi phi cua cdc bd phan phu trp phdn bd cho cae bp phdn sdn xud't) se hu'u ieh hon cho viec kiem soat chi phi. d gdc dp ndy, nhidu chi phi gidn tie'p gan kdt voi trdch nhiem vd tU dd phan bd chi phi gidn tiep dua vdo trdch nhiem tung phdn hoiic toan phan se ed y nghia hon so vdi khdng phdn bd chi phi.
Quan didm IhU ba (dupe xem la dung hda eua hai quan didm lren) lai cho rdng linh hUu ich cua vide phdn bd ehi phi gidn tiep lrong viee kiem sodt vd ddnh gid hieu qud boat dpng phu thude vdo quan diem cua nhd quan tri doanh nghiep. Theo IrUdng phdi nay, phdn bd chi phi gidn lidp cd the la laUu ich ddi vdi hdnh ddng kiem sodt clai phi eua mdt so nhd quan lri vd ed thd lam ton hai ddi vdi hanh ddng eua mpt sd nha quau lri khde. Hon nUa, mdt phUPng phdp phdn bd ehi phi ed the dnh hu'dng thudn lpi den mdt so' clai phi nbung lai bat lpi ddi vdi ede ehi phi khde. TU dd, thie't kd mdt he thdng phdn bd ehi phi gian tiep eho mue lieu kiem soal se rdt klid khdn vd can phdi rd sodt lai thudng xuyen dd du kieu dupe nbung phdn Ung lieu cifc eua nhd qudn lri.
3. Tieu chuan phan bo chi phi
Tieu chudn eua phan bd elai phi gidu liep Id eo sd dd thidt lap tieu thUc phan bd. Dua vdo mdt tieu chudn ndo dd, nhd ke lodn ed the thiet lap ede lieu tlaUc phdn bd khde nhau. Phdn ldn cdc ldi lieu ve phan bd chi phi gidn tiep nhau dien 6 lieu chudn phdn bd sau: tinh ehinh xde, tuong quan ehi phi - lpi nhudn, tUo'iig quau nhdn - qud, tinb liUu leb cho viec ra quyet dinh, linh ddc lap eua cdc ddi tifpng clai phi vd khd ndng gdnh chiu chi phi.
3.1 Tinh cfiinh xde
Phdn bd chi phi gidn tidp mdt each chinh xac dupc xem la lieu chudn dau lien, nhat la kbi nhd qudn ly edn lhdng lin gid thdnh bay chi phi bd phdn ehinh xde. Dd'i vdi kd todu tai chinh, tieu chudn ndy that su can thiet. Ddi vdi ke loan qudn tri, tinh ehinh xde ddi klai kladng dupe nhdn mania bdng linh kip Ihdi.
Mpl khd khdn gdn lieu vdi lieu chudn ndy Id sU chiub xde bao gid eung ed linh lifoiig ddi. Mdt nhd qudn tri eua bd phdn ed the kladng ddng y vdi each phdn bd chi phi gidn tiep eho bd phdn cua hp vi hp cho rdng phdn bd uhU vdy Id khdng ehinh xde mac du cdc nhd qudn tri eua cac bd phdn kbac ddu ddng y vdi each phan bd nay.
3.2 Tuang quan chi phi • lgi ieh
Tieu chudn ehi phi - lpi ich phdn dnh mdi lifo'ng quan giUa chi phi chung dupe phan bd cho mdt ddi tup'ng vdi lpi ich md ddi tupng ndy nhdn du'pc lU viee sU dung ede dich vu do cdc bd phdn phu lrp hay quan ly chung eung cap eho hp. So voi tieu chudn ehinh xde, lieu ehuan ndy gdn ket vdi boat ddng san xudt eua eae bd phdn uhieu hon. Tuy
Phat trien kinh te - T h a n g Mudi Mdt nam 2009
nhien, eung gidng n h u t i e u chudn chinh xde, trong hau het cac tru'dng hpp, tieu chudn nay phu thude phdn ldn vdo phdn dodn chU quan eua nhd ke loan iKplan vd Welani, 1974). Mat khde, vide van dung lieu ehuan ndy tu'Png ddi khd khdn vi phdi tdn tai indt tUo'ng quan giUa chi phi vd lpi ich. Viec xae dinh lpi ich lhu dupe eua mdt bp phdn san xudt tU viec sU dung dieh vu eung cdp cua ede bd phan phu trp vd qudu ly chung Id rat khd khdn lrong hau bet ede trUdng hop, nhdi la khi cae bd phdn san xudt ndy khdng phdi Id ede trung tam lpi nhuan.
Tieu chudn nay ehi ei3 the dupe van dung khi sif lien quan giUa ehi phi phdn bd va ddi tupng ehi phi de ddng dupe nhdn dien d dang hang hda bode dieh via ed the do lifdng dupe. Chang ban, la ed thd khdng cbd'p nhdn y kieh cho rdng lpi ich ma mpl bd phan san xuat lhu dupe tU vide sU dung mdy mde thidt bi (thupe ehi phi san xud't ehung) Id ty le vdi mUe dp sU dung mdy mdc thie't bi dd.
3.3 TUong quan nhdn - qud
Tiuli hpp ly eiia lieu chudn udy udm d ehi phi gidn tiep phdi dup'e jihdn bd theo ty le vdi bat ky lalidn td ndo gay ra ehi phi nay neu cdc nhdn id nhdn qua udy ed the nhan dien dupe mdt cdch rd rdng d edc ddi tupng can phdn bd elai phi. V^i du, elai phi eua phdn xud'ng bao I n nha mdy ed the dupe phan bd eho ede phan xu'dng khde theo khdi lupng edng vide bdo lri dupc thuc hien P cae phdn xudng ndy. Tieu chudn phdn bd ndy la hpp ly ndu chi phi edn phdn bd bien ddng lbeo ty Id vdi khd'i lupng cdng viee bdo tri dupc thUc hien. Chi phi sdn xud't chung dupe phan bd theo tien luong edng nhdn trUe tie'p san xua't hay theo sd' gid mdy chay eung Id cdc vi du minh hpa eho phan bd ehi phi dua vdo md'i lien he nhdn qua. Phdn bd ehi phi sdn xudt ebung can eU tren mUe lien luong edng nhdn true tiep sdn xudi dua tren cP sd cbi pbi ndy thay ddi theo su bidn ddng eua chi phi lao ddng true tiep (td't nhien la ehi dung trong didu kien sdn xudt cbua dupe eo gidi hda vd tU ddng hda eao.
NgUpc lai, khi san xua't cP gidi hda va tU ddng hda eao, sd gid mdy chay ed ve Id nguyen nhdn gay ru bien ddng nhidu nhd't den chi phi sdn xudt ebung (cbi phi khdu hao)).
3.4 Tinh hUu ich cho vice ru quyet dinh Tieu chuan nay dac bidt duoc ung hp bdi cae nhd nghien cii'u, nhUng ngUPi ludn ddt ra cau hoi ve tinh hieu lu'c cua phan bd ebi pbi gidn tiep (George vd Liisk, 1977). Tmh hUu ich thd hien viec euiig cap thdng tin tU phdn bd chi phi cho phep
N G H I E N CIJU & TRAO D O I
dua ra quye't dinh dung va bop Iy. Tieu ehuan huu ich nhdn manh den viee lUa ebon cac phuong phdp phdn bd ldm sao trdnh di iiliUng lech lae thdng tin vd tU dd du dodn dupe nbung quye'l dinh khdng hpp ly vd gay tranh ludn. Dieu khd khan d ddy la tieu chudn hieu luc ed the hUu ich ddi vdi mpt quyet dinh ndo dd nliUiig cd Had lai kladng dd'i vdi eac quydt dinh klidc. Tdm lai, tieu chudn ndy nhdn nianh den thdng tin phan bd chi pbi gidn tiep phuc vu eho viee ra quyet dinh.
3.5 Tinh dgc lap cua cdc ddi tUdng chi phi Theo tieu chudn ndy, phuong phdp phdn bd ehi phi dupe ehpn ldm sao kladi lUpng ehi phi dupe phan bd vao mpl dd'i tupng ehi phi khdng ehiu dnh liifpiig eua cdc bdnh ddng hay su kien xdy ra P ede ddi tupng chi pbi khdc trong kj' phdn bd elai phi.
Chdng ban, phdn bd chi phi qudn ly doanh nghiep cho eae bd phdn ty le nghieia vdi doanh tlau cua cac bd phan (nhdm khich le doanii sd). Tieu chuan nay dac biet quan trpng khi ddi tupng [)hdn bd elai phi du'pc su dung de ddnh giri hieu qua. nhU cdc bp phan cua edng ly.
3.6 Khd ndng gdnh chiu chi phi
Tieu chudn nay thudng dupe gpi y nhU la mdt each lifa ehpn sau eimg klai khdng ed lieu chudn nao lot bpn. Theo tieu chudn ndy, ehi phi gidn tie'p phdi dupe phdn bd theo ty le lUOiig Ung vdi khd ndng gdnh chiu chi phi cua cdc ddi tupng ehi phi.
Co sd lap ludn d ddy la cdc dd'i tUpng ehi phi "ldn"
han thi phdi gdnh chiu ehi phi gidu tiep nhieu hon. Nhu vay, tieu chudn ndy xem qui md cua ddi tupng chi pbi nhU la mdt can cU lua ehpn dd phdn bd ehi phi gidn lidp. That vdy, cae dd'i tUpng chi phi (|)han xUdiig) ed qui md Idn thudng phdi gaub chiu nhidu ehi phi gidn tiep hon. Cdc sdn phdm cd gid tri ldn lhi phdi gdnh chiu chi phi gidn tiep nhieu hPii. Cdch lap luiiu nhu vdy cd ve hpp ly han. Tat nhien, tieu chudn ndy khdng lien quan den bat ky ede tieu ehuan tUPng quan nhdn qua, tinh liUu ieh eho vide ra quydt dinh, hay tinh ddc liip cua ddi tupng ehi phi.
4. Ke't qua khao sat phan bo chi phi
Dua vdo CO sd ly thuyet lren, ebung ldi ddt ra ba edu hdi vd ddng cP phdn bd chi phi gidn tiep P Cfic doanh nghiep tren dia ban Dd Ndng: Ddu Id iiiue lieu IhUe sU eua vide phdn bd ehi phi gidn tiep? Tieu ebi nao dupe lifa ehpn dd phan bd ehi phi gian tidp? Cd hay khdug sU khdc bidt vd muc lieu va tieu ehuan phan bd ehi phi gian tidp giUa
ede doanh nghiep theo hinh thife so hUu'.'
Dd trd ldi cdu hdi ndy, phuong phdp dieu tra ehpn mdu dUpe van dung dd thu llidp lhdng lin vd thue trang phdn bd ehi phi eua edc doanh nghiep.
Bdng cau hdi didu tra gdm cd ba phan eau hdi lien quan de'n ba vdn de nghien eUu dupe ddt ra d tren (xem phu lue). Bang edu bdi dieu tra dupe chuydn den ngifdi trd ldi vd thu hdi lhdng qua lrp giup eua sinh vien thUc lap tai ede doanh nghiep.
Ngudi dupc lUa ehpn trd ldi la nhan vien kd todn doanh nghiep phu trdch phdn bd ehi ]ahi. Sd lupiig bdng edu hdi phat ra Id 86, sd lupng thu ve Id 58, ty le trd ldi 67.5 ''r. Sd lieu thu thdp dupe xU ly thdng qua phan mdm SPSS. Ke't qud phdn tieh cho phep rut ra mpl sd diem ddng ehu y sau:
- Trong sd mdu dieu tra, sd doanh nghiep cd quy md ldn chiem 69'<^ (eac doanh nghiep nha iiuac vd phdn ldn cdng ty ed phan), ly le cdn lai thudc doanh nghiep vUa va nhd (phan ldn la doanii nghiep tu nhan). Sd doanh nghiep Nhd nude chiem 53,4'7. Cd 82.8'?r sd ngu'di tra ldi giu elaUe vu tru'dng hodc phd bd phdn ed lien quan nen dieu ndy cd y uglaia thue su ddi vdi ehdt lupng cua ede cdu tra ldi.
- Phdn tich long quan (Bang 1) eho Ihdy, ede doanh ughiep didu tra eoi trpng ulidt muc lieu lap bdo eao ldi ehinh khi phdn bd chi phi chi gidn tiep (ty le tra ldi chidm 56,9'v), tiep ddn Id kiem sodt ebi phi vd ddnh gia hieu qua kiem sodt ebi phi (ty le trd ldi eliieni 45,4'(). \.1u lidn lhu ba ddnh cho dinh gid bdn sail phdm vd dich vu (ly le lrd Idi chidm 58,6''r). Hai mue tieu phdii bd cbi phi cdn lai il dupe cdc doanh nghiep quan tdm Id lap bao eao thu nhdp bd phdn (39,7'>), lap ke' hoaeh vd ra quydt dinh (34,5 'V). Kd'l qua ndy phdn dnh linh truyen Ihdiig trong phdn bd ehi phi gidn liep d cdc doanh nghiep. That vdy, ly thuyet trong gidng day phdn bd ehi phi troug kd loan lai chinh lau nay chu trpng nhieu ddn phdn bd chi phi gidn liep de linh gia thdnh san phdm, dicb vu cho cbinh xde. ede mue tieu khde it dupe ddt ra. Mae dii kei qud didu lra phdn anh ede mue lieu Uu tien vd phdn bd ehi phi eua doanh ughiep nhung vipc khdng cd sU ddng thudn eao ebo nipt muc lidu phdn bd ebi phi ndo (ldi da chi Id 58,6 'r eho muc tieu dinh gid ban sdn pham va dich vu) cho thay dd cd sU khdc biet ldn giUa eric doanh ngliiei). TU dd, ta cdn phai nhdn dien muc lidu phdn bd ehi phi theo loai hinh so liUu doanh ngbidp.
Bang 1: Mgc tieu cCia phan bd chi phf gian tiep khdug dupe xac dinh. Ke't qud nay phdn nao phCi hpp vdi ddc thu quan tri doanh nghiep theo loai hinh so hUu. T h a t vdy. cac doanh nghiep Nha iiudc, theo truyen thdng, thudng chu trpng vao muc tieu lap bao cao tai ehinh trong thuc hanh cdng tdc ke loan nen nhUng ddi hdi ve yeu eau qudn tri npi bd eon chua dupc quan ldm dung mUc.
Tuy nhien, ddi vdi cae edng ly ed phian, noi ma yeu edu qudn tri ndi bd thu'dng dupe chu trpng, vdn nha'n m a n h mue tieu lap bao eao tdi ehinh khi phan bd ehi phi gidn tie'p. Cuiig can ndi tlieiii rdng. kidm soat chi phi vd ddnh gid hieu qua kidin sodt ehi phi la mue tieu Uu tien thU hai d loai hinh doanh nghiep nay (ty le trd ldi 8 0 ' Y I ; didu ndy la phu hpp vdi ddi hdi vc yeu eau cpian lri npi bd eiia loai hinh edng ty nay. Ddi vdi cdc cdng ty trach nhiem huu hiin, muc tieu dinh gid bdn sdn phani vd dich vu cd ve phu hpp vdi dac thu eung nhu quy md trung binh vd nhd thudc ve loai hinh ndy. Viee khdng xde dinh mue lieu Uu tien cua phan bd ehi phi d edc doanh nghiep tU nhdn cho thay rdug cdc loai hinh doanh nghiep ndy vdn ehUa quan tdm de'n vdh dd phdn bd chi phi.
Bang 2: Mgc tieu phan bd chi phi gian tiep theo loal hinh sd hu'u doanh nghidp Muc tieu phan bd
chi phi Xac dinh diing gid tri hang tdn kho de lap bdo cdo tdi chinh
Lap bao cao thu nhap theo bp phan Lap ke hoach va ra quyet dinh Dinh gia ban san pham vd dich vu Kiem soat chi phi va danh gia hieu qua kiem soat chi phi
Ty le tra Idi (%) theo thU tU Uu tien, vdl " 1 " Uu tien nhat... "5" it
Uu tien nhat 1
56,9
5,2 9,6 3,4
6,9 2
19,0
36,2 11,1 12,1
45.4 3
19.0
6.9 15,5 58.6
6.9 4
5,2
39,7 29,3 20,5
34,7 5
0,0
12.1 34,5 5,4
5,2
Muc tieu phan bd chi phi
Xac dinh gia tri hdng tdn kho de lap bao cao tai chinh
Lap bao cdo thu nhap theo bd phan Lap ke hoach vd ra quyet dinh Dinh gid ban san pham va djch vu
Kiem soat va ddnh gia hieu qua kiem sodt chi phi
Ty le tra Idi (%) cao nhat theo theo thU tU uu tien vdl " 1 " Uu tien nhat, '5 ' it Uu tien nhat
DNNN
6 7 , 7 ( 1 ) 64,5 (2) 58,1 (5) 61,3 (3) 67,7 (4)
C t y cd phan
73.3 (1) 86.7 (5) 73,3 (4) 73,3 (3) 80,0 (2)
C t y T N H H
28,6 (2) 85.7 (5) 57,1 (4) 7 1 , 4 ( 1 ) 85,7 (2)
DN t u n h a n
60,1 (2) 61,0(5) 40,2 (4) 59,6 (3) 42,3 (2)
- Ket qud phdn tich muc tieu phdn bd elai phi theo loai hinh sd hUu doanh nghiep (Bang 2) phdn dnh trat tU Uu tien cua phdn bd chi phi giUa cac loai hinh doanh nghiep kladng gidng nhau. Trong khi doanii nghiep nhd nUdc vd edng ty ed phan xde dinh mue lieu Uu tien hdng dau cua viec phan bd elai phi gidn tidp Id xde dinh dung gid tri hang tdn kho de lap bdo cdo tdi cbinh (ty le lrd ldi lan lupt la 67,7 ^'.( vd 73.3 'V) lhi cdng ty trdch nhiem laUu ban lai eoi trpng mue lieu dinh gia ban san pham vd djeh vii (ly le lrd ldi Id 71,4 ^/c). Ddi vdi loai hinh doanh nghiep tu nhdn, mue tieu Uu lien
Chu thich: sd trong ngoae don Id mUe Uu tieu cua edc mue tieu phdn bd chi phi, vdi " 1 " la Uu lien nha't, "5" la it uu tien nhd't.
- Ket qua didu tra vd tieu chuan phan bd chi phi gidn tie'p (Bang 3) cho tha'y, tieu chuan tUong quan nhdn - qud Id tieu chuan ndi trdi nhdt (chie'm 36,2 ^f), trong khi tuong quan chi phi - lpi ich it dupc cdc doanh nghiep chu trpng nhat (chiem 3,4%). Viec khdng ed mdt ly le udi trdi eho mot tieu chuaii nao chUng td cac doanh nghiep van dung nhieu tieu chi khi phan bd chi phi. That vay, p h a n tich theo loai hinh sd huu eho thay
Phat trien kinh te - T h a n g MUdi Mpt n a m 2009
NGHIEN CIJU & TRAO D O I
EOGKMC»e£f«eiadoanh nghiep nha nUdc quan tdm chu ye'u de'n cdc lieu chuan tuong quan nhdn - qua (35,5%), tinh chinh xac (32,3%) va tinh hUu ich cho viec ra quyet dinh (19,4%); cdng ty cd phan Uu lien ede tieu ehuan tUOng quan nhdn - qud (46,7%) vd tinb hdu ich eho viec ra quyet dinh (33,3%); trong khi hai loai hinh doanh nghiep edn lai eoi trpng lieu chuan khd nang gdnh chiu ehi phi, tuy vay, tieu chuan tUPiig quan nhdn - qud eung dupe hai loai hinh doanh nghiep nay quan ldm khi phdn bd elai phi. Kdt qud nay phdn dnh phdn ndo triet ly truyen thdng khi xde dinh tieu chudn phdn bd chi phi gian tidp; ly thuyet phan bd chi phi lau nay chii yeu tap trung vdo tieu chudn tUOiag quan nhdn - qua.
Bang 3: Ket qua dieu tra
sdn pham va dich vu, cdn cdc doanh nghidp nhd (tuong Ung vdi loai hinb sd hUu lU nhdn) lai il quan ldm den mue lieu phdn bd ehi phi. Ket qua phdn tieh lhuc td ve lUa ehpn lieu ebudu phan bd cbi phi eung phdn dnh mpl phdn triet ly Iruyen thdng vd lua ehpn lieu chudn phdn bd. TU ket qua cua nghien cUu ndy, cd the rut ra ke't ludn rdng edc doanh nghiep ehUa ehu trpng nhieu ddn lain quan trpng eua phdn bd ehi phi gidn tie]) phuc vii cho quan ti'i ndi bd. Didu nay ed the xudt phat tU nhu cdu ve quan trj chi phi chu'a difpc de cao dung iiiUe d cdc doanii nghiep. Cung eiin lifu y rdng, kei ludn ban dau cua nghien eUu ndy edn dupe kidm chUng sdu rdng hon d nhu'ng mau ldn ho'n ve quy md va chung loai.
ve tieu chuan phan bd
Tieu chuan phan bd chi phi Tinh chinh xac
TuPng quan chi phi-lpi ich TUdng quan nhan-qua Tinh hu'u ich cho viec ra quyet dinh
Kha nang ganh chiu chi phi
Ty !§ tra Idi 22.40%
3.40%
36.20%
19.00%
19.00%
Ty le tra ldi theo 1 DNNN
32.30%
3.20%
35.50%
19.40%
9.70%
CT c d p h a n 6.70%
0.00%
46,70%
33.30%
13.30%
oai h i n h s d hUu TNHH
14 30°.o 14.30%
28.60%
0.00%
42.90%
T u nhan 20.00%
0.00%
20.00%
0.00%
60.00%
5. Ket luan
Phan bd chi phi gian tiep ludn Id vdh dd trung tam eua qua trinh tap hpp ehi phi sdn xud't vd tinh gia thanli sdn pham. Tuy nhien, tap hpp ehi phi chinh xac cdn phuc vu cho nhidu mue lieu khde cila qudn tri doanh nghiep nhu lap ke' hoach, kidm soat va ddnh gid hieu qua. Tap hpp chi phi ehinh xde cd y nghia thidt thue trong vide ddnh gia dung thUe te sU dung ngudn eua doanh nghiep eung nhu dUa ra cdc quye't dinh dau tU vd gid bdn hpp ly.
Yeu eau eao vd quan tri chi phi ddt ra nhidu van dd can nhan thUc tam quan trpng cua phan bd ehi phi gidn tie'p.
Ket qua nghien eUu khao sat cho thd'y eae doanh nghiep didu tra khdng ed sU ddng thuan vd muc tieu va tieu chuan phan bd ehi phi. Trong khi cae doanh nghiep ldn (tuong Ung vdi loai hinh doanh nghiep Nhd nude vd edng ty ed phan) chu trong vao muc tieu "truydn tndng" cua phdn bd ehi phi lhi cac doanh nghiep vUa (cdng ly trdch nhiem hUu han) lai de eao muc tieu kidm dinh gia ban
Bdi viet elai du'ng lai 0 mue lieu vd nguyen lac phau bd ehi phi gidn tidp. Ve quy trinh jiban bd vd lua ehpn tieu thUe phdn bd, mdi dpc gia tham khao bdi viet cua ehinh tae gid vdi tieu dd "Phdn bd ehi phi gian tiep: Do'n gidn hay ehinh xde ?", dupe ddng lrong lap ehi Kc todn, sd 50, 2004"
PHU LUC
A. Thdng tin ve doanh nghiep vd ngUdi trd ldi
1. Loai hinh doanh nghiep md dug, ba dang ldm viee;
Doanh nghiep nhd iiudc D
C t y cd phdn Cl Cdng ty TNHH O Doanii nghiep tu nhdn • 2. Quy md cua doanh nghiep:
Ldn • VUa vd nhd G 3. ChUe vu cua dng, bd:
TrUdng. phd bd phdn C\ N h a u vien D B. Ngi dung cdu hdi
1. Phdn bd chi phi gidn tiep cho cdc ddi tupng 0 doauh nghiep nhdm de'n ede mue tieu sau;
(khoanh Iron vdo sd tUPiig Ung theo niUe dp Uu tien, vdi " 1 " Id Uu lieu iihdt, ''5" Id il Uu tien nhd't)
1) Xac dinh dung gia tri hang tdn kho de lap bao cao tai chinh
2) Lap bao cao thu nhap theo bd phan
3) Lap kd hoach va ra quyet dinh cd lien quan
4) Dinh gia ban san phd'm va dich vu
5) Kiem soat chi phi va ddnh gia hieu kiem soat chi phi
1
1
1
1
1 2
2
2
2
2 3
3
3
3
3 4
4
4
4
4 5
5
5
5
5
6 ^
2. Tidu chudn ndo sau day dupe van dung khi doanh nghiep thue hicn phdn bd ehi phi gidu tidp?
- Tinh ehinh xde • - Tifpug quan ehi phi-lpi ich | 2 | •
- Tuong quan nhan-qua |3 I O - Tinh bUu ieh cho viec ra quydt dinh H
- Tinla dde lap eua dd'i tUpng ehiu phi [4| •
- KJid ndng gdnh ehiu ehi phi d
Chu thich
111 Chudn niUe sd 28. doan 15, Chi phi bp p h a n
| 2 | Tieu chudn elai phi - Ici ieh phdn dnh md'i tuong quan giUa elai phi dUpe phdn bd cho mdt ddi tifpng vdi lpi ieh md dd'i tUpng ndy nhdn dupe tU viee sU dung edc dieh vu do edc bp phan phu trp hay qudn ly chung eung cap cho hp
131 Chi phi gidn liep phai du'pc phan bd theo ly le vdi bat ky nhdn td ndo gay ra ehi phi nay.
|4i Theo tidu ehuan nay, phUo'ng phap phdn bd ehi phi dupc ehpn ldm sao khdi lupng ehi phi dupe phdn bd vdo mdt dd'i tupng chi phi khdng chiu anh hudng eua cac hdnh ddng hay sU kien xdy ra d cac ddi tupng ehi phi khdc lrong ky phdn bd chi phi.
TAI LIEU THAM KHAO
1. Atkinson, A.A. (1987). Ventilation of Cost and Re- sources within Entreprises: Theory and Pratice. Canadian Association ot Accounting Professors, Toronto.
2. Bodnar George vd Edward J. Lusk (1977), "Motiva- tional Considerations in Cost Allocation System: A Con- ditioning Theory Approach", The Accounting Review. LII.
tr. 857-868.
3. Bd Tai chinh (2001). Chuan muc sd 02. Ha Ndi 4. Bp Tdl chinh (2005), Chuan muc so 28, Ha Ndi 5. IJy Ban chuan mUc kd loan qudc te, IAS 2 va IAS 14.
6. Fremgen, James M. va Liao, Shu. 8. (1981), The Al- location of Corporate Indirect Cost National Association of Accounts, New York, N.Y.
7. Lee, John C. (1987). Managerial Accounting Changes for the 1990s, Addison-Wesley.
8. Kplan. R.S. & Welam, V.P. (1974), "Overhead Alloca- tion with Imperfect Markets and Non-linear Technology",
The Accounting Review, July.
9. Nguyen Cdng PhuOng (2004), 'Phan bd chi phi gian tidp: Don gian hay chinh xac", tap chi ke loan: sd 50.
10. Thomas. A.L. (1974), "The Allocation Problem: Part Two", Studies in Accounting Research No 9, American Accounting Association.
Phat trien kinh te - Thang Mudi Mdt nam 2009