NGHIEN CCIU TRAO DOf ( SS12(137).20J±^
Phan loai chi phi phuc vu viec ra quyet dinh ngan ban trong nganh xay dyng
Nhgn fliuc diing dfin trong vifc phan loai chi phi dugc coi la CO sd quan trgng, la cong cy hd trg dfic luc cbo nha quin ly khi xem xet vin de va dua ra quyft djnh ngin han va dai hgn mgt each bifu q u i nhat. Bii viet tap trung phan tich phin logi chi phi de phyc vy vifc ra quyft djnh trong ngin ban.
Ra quyet dinh tiong ngfin han l i cic quyft d)nh dugc dua ra nhara thoi raan cac myc tieu ngin ban cua td chdc. Df phyc vy cho vifc ra quyet djnh trong ngfin hgn, ngudi quin ly can thiet phii tgp hgp v i phfin tich nbifu dgng thdng tin khic nhau, trong do thdng tin cung cap bdi ke toan quin tri, dfic bift l i thdng tin vf chi phi ddng vai tio d^c bift quan tigng. Van d i d i t ra d day la cac thdng tm ve chi phi phai dugc phan logi nhu the nao de phyc vy cd hifu qui nhat cho vifc ra cac quyet dinh cua ngudi quin ly. Mfit khac, diing tren gdc dg nha quin ly doanh nghifp chi phi phat sinh Idn trong ngi bg doanh nghifp, chiu sy chi phdi ciia nha quan trj. Muon tdi da hda dugc lgi nhuin, doanh nghifp phii nara ro ket cau chi phi ciia minh, nam dugc uu diem, nhugc diem df co bifn phap kiem scat va cit giam chi phi. Vi vay, phan Ioai chi phi m^t each chinh xac chinh la chia khda df ra quyet djnh thinh cdng.
* BH Thdi Nguyen
T h i ^ tr^ng phSn lo^i cbi phf trong c i c Tdng cdng ty n g i n h xay dyng thu$c Bg Qudc phong
Vdi djnh hudng ISnh dgo diing din v i sy nS lyc phan dau ciia cin bg, chiin sy, cdng nhan vien quoc phdng, Tdng cdng ty da timg budc phin dau vuon Ien de ty khing djnh minh. Qua ban 30 nara xay dyng kinh t i - quoc phong, ty hgch toin. Hing nam, cic Tong cdng ty dS diu tu hing trara ty ddng de ddi mdi trang thiet bj cong nghf, trong d6 c6 cac thiet bj tien tien, dap ung thi cdng cau, dudng, tiii cong thuy difn trong giai dogn hifn nay. Ngiy cang vuon len va khang d)nh diing viing trong ca chi thj tmdng, khfing djnh vi tri, uy tin ciia minh trong ITnh vyc xay dyng co ban, da tao dugc nhiing dau i n quan tigng trong sy nghifp cdng nghifp hoi, hifn dgi hoa dat nudc, vdi nhung cong trinh tifu bieu.
Qua khao sit th^c t i tgi cac Tong cdng ty, vifc phan Ioai chi phf mdi cbi diing d myc dich tgo dieu kifn thugn lgi trong cdng tic k i toin tii chinh, chua c6 gii trj trong cdng tic quan tx\ tgi don vj. Chi phi san xuat trong c i c Tdng cdng ty deu dugc phin logi theo ba nhdm: Phin logi chi phi theo n$i dung kinh te, phin loai chi phi theo mdi quan hf
Ths.Dd Thj Thu H i n g * chi phi vdi cic khoin myc lien bing can doi ke toin va bio cio k i t qua hogt dgng kinh doanh, theo logi chi phi theo chijc nang hoat dgng. Cu the:
P h i n logi cbj phf theo n$i dung kinh t i : Tgi cic Tdng cong ty bao gdm:
Chi phi nguyen lipu, vgt lipu.
Chiphinhien lipu, dgnglifc 5U diing vdo qua Irinh sdn xuat.
Chi phf BHXH, BHYT, KPCD trieh tiieo ty If quy djnh tren tdng sd tifn Ivrong va phy c i p phai tra cho cin b$ cdng nhan vien.
Chi phi khdu hao TSCD:
Tdng sd khiu hao TSCD phii tiich frong ky cua tit c i TSCD SIX dyng trong san xuat kinh doanh.
Chi phi d\ch vy mua ngodi:
Toan bg chi phi djch vy mua ngoai dung cho sin xuit kinh doanh
Chi phi bdng tien khdc:
Toan bg chi phf khdc bfing tidn chua phin inh v i o cic ydu to trfn diing v i o boat dgng sin xuat kinh doanh.
PhSn loai chi phf theo chih: niDg ho^t d$Dg ciia chi phi gdm:
Chi phi sdn xudl: Bao gdm chi phi nguyen vgt lifu tryc tiip, chi phi sin xuit chung.
<18> Tap chi nghidn ciitu Tdi ehinh kS toan
( SS 12 (137)-2014^ NGHIEN Cliru TRAO D 6 |
chi phf sd dyng may thi cdng, chi phf sin xuat chung
Chi phi ngicyen val lipu tnfc liep: Nguyen vgt hfu tryc tiep Ii ca sd vit chat d i hinh tiianh nfn thyc the ciia sin pham, tham gia thudng xuyfn, tryc tiip vio qua trinh sin xuat, hinh thinh sin phim.
Chi phi nhan cong tnic tiep: Gom toan bg tien luong, tien cdng v i cac khoan phy cap mang ti'nh chat tiin luong t r i cbo cdng nhan tr\rc tiep tham gia cdng tic thi cdng xay dyng.
Chi phi su dung mdy thi cong: Bao gdm cbi phi cho miy thi cdng nhim t b ^ hifn khoi lugng xay dyng bfing may.
Chi phi sdn xuat chung:
Phin inh chi phi sin xuat ciia d$i, cdng tnrdng xay dyng bao gom: Luong nhan vien quin I^
dpi, cdng trudng, cac khoin tiich BHXH, BHYT, KPCD tiieo ty If quy djnh tren tien luong cua cdng nhan tryc tiep xiy thi cdng xay dyng, cdng nhin diiu khidn xe, m i y thi cdng v i nhin vien quin ly dgi, khau hao TSCD diing chung cho hogt dgng cua d$i v i nhihig chi phi khic lien quan den hogt dgng ciia dgi.
Chi phi ngodi sdn xuat:
Bao gom chi phi qudn ly doanh nghifp: L i cac chi phi cin bd, nhan vien quan ly, chi phi vgt lifu, dyng cy, do diing vfin phdng, khau hao TSCD dimg chung toan doanh nghifp, cic logi thue cd tinh chi phi (Thue mon bai, thue nha dat, cac khoin pbf, If phf...), chi phi sda chiia TSCD... phyc vy cho
bd miy dieu hinh quan ly doanh nghifp.
PhSn lo^i chi phi theo moi quan hf chi phi vdi cic k h o i n myc tren b i n g can ddi k i toiiU vk b i o c i o ket q u i kinh doanh, cbi phi san x u i t bao gdm: Chi phi sin pham va chi phi thdi kj*.
Chi phi sdn phdm la nhung khoin chi phi gan hen vdi gii tq sin phira sin x u i t Chi phi sin phim bao gdm 4 loai chi phf: Chi phi nguyen vgt lifu tryc tiip, chi phf nhan cdng tryc tiip, chi phf Sli dyng may thi cdng, chi phi sin xuat chung.
Chi phi thoi kp: L i nhiing khoin chi phi dugc gan lien vdi thdi ky kinh doanh, khong gin vdi gii tri sin pham.
Ung dyng p h i n loai chi phi trong vifc r a quyit djnh n g i n bfo
G i i i phSp d i x n i t i p difng phSn io^i chi phi ttaeo cSch fhig xit ciia chi phi
Qua khio sat thyc t i tgi cic Tdng cdng ty chu ydu phin logi chi pbf theo chdc ning hogt dgng, flieo ngi dung kinh t i , theo cac chf tieu trinh bay trfn bing cin doi ke toan va bio cio kit qua hogt dgng ldnh doanh m i chua phin loai chi phi theo cich ung xii ciia chi phi nfn chua d i p dng dugc nhu cau cung CE^ thong tin cho n h i quan tij. '\^fc phan loai chi phf sin xuat theo c i c ung xd ctia chi phi la vd cung can thiet. Vi phin logi tiieo cich n i y sS d i p ung dugc nhu cau l$p k i hogch, kidm soit, chu d$ng dieu tiet dira ra quyet
djnh diing din v i hifu qua. La CO sd quan frgng giup cic nha quin tri trong Tone cdng ty xic djnh diem hda von, thiet ke, xay dyng md hinh clu phi trong phan ticb mdi quan hf chi phi - khdi Iugng - lgi nhugn giiip cic nha quan trj trong Tdng cong ty cd quyit djnh kinh doanh, dau tu, tbim nhgp thj truong mdi mdt cich hifu qua nhit frong cic quyit djnh ngfin hgn. Vifc phin logi chi phi theo cich iing xu cua chi phi ciing Ii CO sd de xay dyng dy toan hgp ly theo yeu cau cung cap thdng tin cda cic nha quin tq trong Tdng cdng ty.
Xft theo ITnh vyc kinh doanh die thu, xet theo cich phan logi chi phi theo each iing xii cua chi phf, chi phf tai cic Tong cong ty dugc chia ra lim 3 logi chi phf: Bien phf, djnh phf, chi phf hon hgp.
livng do: Cbi phi vgt lifu, nhin cdng l i bidn phi; Chi phi su dyng tniy thi cdng, chi phi sin xuit chung li chi phf hdn hgp.
CTng dyng vifc pban loai chi pbf trong vifc r a quyet djnh kinh doanh n g i n hgn
Cin cii vio cich phan logi cbi phf theo cich dng xu ciia chi phi, n h i quin trj tien hanh phan tich moi quan hf chi phi- khdi lugng - lgi nhuin; tiep cgn cic tinh budng kinh doanh d i ra quyet d)nh bfing mgt bin dy loan fliu nh4p theo hinh thiic sd du d i m phi. Tren co sd van dyng mgt cich hifu q u i nhit cic phuang p h i p sii dyng thong tin cic doanh nghifp se cd dugc cic flidng tin huu ich nhit d i ling dyng frong vifc ra
T9P chi nghien cuTu Tai chinh ki toan ^ ^
NGHIEN ClTu TRAO DOI ( So 12 (137)-2014 )
quyet djnh kinh doanh. Ung dyng cic thdng tin thich hgp trong ke toan quan trj cho quyet djrih kinh doanh ngfin hgn cu the:
Quyet djnh loai bo hoac tiPp tyc kinh doanh mpt bpphgn
Quyet dinh loai bd hay tiip tyc sin xuat kinh doanh mgt bg phan, ragt mfit hing l i quyet djnh phiic tgp vi chju inh hudng bdi nhiiu yeu td. Vi vgy, df cd quyft djnh dung din phii dinh gii inh hudng cua quyet djnh dd dfn toin don vj.
Thu thgp flidng tin de phyc vy cho tinh huong nay gom:
- Thong tin qua khii: Dya vao kf toan chi phi, doanh thu, ket q u i kinh doanh cua timg mit hang, cic khoin myc djnh phf, bien phi, ti'nh toin, phan tich sd lifu.
- C i c thdng tin tuong Iai (dy doin) va cac thdng tin khac nhu dy kiin nhu tifn luong, td chiic nhan sy, k i hogch, hgp ddng kinh ti...
- Xac djnh thdng tin thich hgp, logi bo thong tin khong thich hgp.
- Lap bing phan tich chenh Ifch lgi nhuan giiia cac phuong an df tu vin nha quin tri ra quyit djnh
Quyel dfnh tif sdn xudt hay mua ngodi ttnh kifn, chi tiet thiit bi
De quyet djnh nen mua ngoai hay ty san xuat cac chi tift hogc cym chi tift, ve co bin nba quin tq cin nghien cuu y i xem xet din hai van d i l i chat lugng va gia ca ciia linh kifn, chi tiit hay thiit bj.
G i i su rait chat Iugng d i dugc dira b i o theo diing yfu ciu ky thugt, du mua ngoai hay ty sin xuit. Khi dd, nha quan trj chi cin di sau nghien ciiu, xem xet din chi phf chenh Ifch giiia ty sin xuat vdi mua ngoai.
Cic thdng tin phyc vy cho vifc ra quyet djnh nay thudng bao gom:
Cac thdng tin qui khd: Dya vio bao cio ke toan chi tiet ve chi phi, qua dd n h i quin tq se tinh toin, phan tich cac sd lifu chi tiet ban ve cic khoin myc chi phi, thdng tin d i lap dugc bing phan tich chi phi theo don vi v i tdng so, xac djnh cac khoin myc djnh pbl, bifn phi.
C i c thdng tin tuong lai (dy doin) v i cic thdng tin khac nhu dy kien nhu cau khoi lugng can sin xuat, dy kien tien luong cdng nhin, nhin vien quan ly ciia bg phan ty san xuat vgt lifu, thiet bj; k h i nfing su dyng nba xudng, tai sin co djnh cua bg phgn ty sin xuat.
Xic djnh thdng tin thich hgp, logi bd thdng tm khdng thich hgp.
Lgp bing phan ti'ch chenh Ifch lgi nhuin giira cac phuang an de tu van nha quin trj ra quyet djnh.
Quyet dinh nen ban ngay bdn thdnh phdm hay tiep tifc sdn xudt ra thdnh phdm roi mai bdn.
Nguyfn t i c chung d i di den quyit djnh tidp tyc c h i bifn ra thinh phim roi mdi bin hay bin ngay bin thinh phim la phuong i n nao cd tong lgi nhugn cua toan doanh nghifp
cao hon thi sfi dugc chgn. C6 nhiiu cich tinh toan de cd dugc thdng tin dd, nhung cich xac djnh va phin tich thdng tin tiifch hgp KTQT l i nhanh chdng v i ngaon ggn nhit.
Phuong phip chung phan ti'ch:
Xac djnh gii ban cho timg loai sin phim cgng sinh d giai dogn cuoi cimg (tiianh phara).
Xac djnh gia ban cita thanh phim d timg giai dogn m i doanh nghifp cd y djnh ban.
Tinh chenh Ifch gii bin hing cua thanh pham v i bin thinh phara.
Xic d)nh cbi phi ciia qui trinh che bien them (nguyen vgt lifu, nhan cong tryc tiep, bien phf sin xuat chung).
Djnh phf tiet kifm dugc do chim diit q u i trinh chi biin them neu bin ngay bin thinh pham.
Tfnh toan Ifii (Id) tfing thfm do q u i trinh chi biin them v i ra quyit djnh.
Sau kbi tinh toan, neu cd Ifii thi tiip tyc san xuit chi biin, ngugc lgi ndu l5 thi khdng chi bien thfm nua ma phii ban ngay bin thanh phim.
Quyet dfnh trong truong hpp ndng Itfc sdn xuat kinh doanh cua doanh nghipp b\
hgn che
Xet hai trudng hgp tieu bieu nhit khi ning lyc s i i xuat kinh doanh cua doanh nghifp bj han che:
Trudng hgp quyet djnh lya chgn s i n pham s i n xuit khi bj gidi ban mgt dieu kifn. Trong
Tap chi nghi&n ciifu Tai chinh ke toin
( So 12 (137).2014 ) NGHJEN Cljru TRAO D 6 | trudng hgp niy lya chgn m^t
sin pham sin xuit d i cd Igi nhuin cao.
Tmong hgp cd nhieu yfu to ve nang lyu sin xuit bi gidi ban cling mgt liic.
Trong trudng hgp nang lyc sin xuat ciia doanh nghifp bj han che bdi nhieu yeu to cling mgt luc nhu: Hgn chf ve von, hgn chf vf nhan cdng, ban che cdng nghf. Lya chgn m^t hdn hgp sin phim san xuit d i cd lgi nhuan cao nhat. Cich thyc hifn su dyng phuong phap phuong trinh tuyen tinh dugc tien hinh qua 5 budc sau:
Budc 1: Xic djnh ham myc tifu
Budc 2: Xic djnh cac dieu
kifn gidi han va bifu dien chiing thanh dgng phuong trinh dgi so.
Budc 3; VS dudng bieu dien cac phuang trinh dieu kifn gidi hgn trfn dd thi.
Budc 4: Xic djnh vung sin xuat toi uu.
Budc 5: Xic djuh hdn hgp sin phim sin xuat toi uu.
Vifc phan logi chi phi theo cich iing xu cua chi phi l i vifc vd cirag can thiet doi vdi cic TCT. Phan loai diing lam co sd giup n h i quin trj tiin hanh phan tich moi quan hf chi phi - khoi lugng - Igi nhugn. Tu do, gilip n h i quin I^ dua ra quyit dji^ kinh doanh frong ngfin hgn mgt each hifu qui nhat.
T i i lifu tham khao:
"Hp ihong ke todn doanh '.NXB Tdi chinh.
Thong tu 53/2006/TT BTC ngdy 12/6/2006. Hu&ng dan dp dung ke todn qudn trf trong doanh nghipp.
Dgng Thi Hoa (2006).
"Gido trinh Ki todn qudn tri", NXB Thdng ki
Nguyen Ngpc Quang (2013), "Gido trinh Ke todn qudn tri", NXb Dgi hpc Kinh te Quoc ddn.
Dodn Xudn Tien (2006).
"Gido trinh Ke todn qudn Iri doanh nghipp ", NXb Tdi chinh.
www.webketoan vn
von vay.
Hoat dong lien doanh, lien ket trong benh vien...
' ' ' ' (Tiip theo trang 17) kit; bao gdm tinh day du cac yeu hfn doanh, lifn kit d|it miy. khiu hao d i hoin tri lgi kinh phi td vf gia tri nhi cda, gia tri dit, Difu niy sf khfic phyc dugc cic dau tu cho Nhi nudc, hoan tri thuong hifu,... v i miy mdc ciia tdn tai neu fren v i vdi lai suat uu
ddi tic phii dugc tham djnh chat dfii ciia Nhi nudc, bfnh vifn se Iugng va gii cfi. Thdi hgn lifn phii tri chi phi cho vay von thap doanh, tien kft phii phit hgp vdi ban chi phi chi cho ddi tic v i nien hgn su dyng cua miy. quyin sd hdu tii sin lau dai
- Xay dyng ty If pbin chia *"?<= ^^ "^^ ^ ^ thu nhap cho cic bfn phai dya Ba l i , gifii phip lau dai Ii frfn cic tifu chi dinh gia cy flie Nhi nudc tfing cudng co chi nhu: Can cd vio gii trj tai sfin, giao ty chii cho don vj, theo hudng don v; phii ty dim bio toin bg kinh phi chi hogt dgng thudng xuyen; Nhi nudc ho trg kinh phi diu tu ca sd vit chit, miy mdc thiet bj cho don vj v i diy mgnh cdng tic xfi hgi hda frong chinh sich gia vifn phf theo nguyfn d c tinh diing, tinh du chi phf bao gdra c i chi phi chit lugng thiit bj, tiiuong hifu
ciia bfnh vifn va can phii td chdc hgch tofin rifng, hgch toin diing doanh thu; chi phi phii tinh diing, tinh du.
Hai l i , Nhi nudc xem xet cd ca che tin dyng lii suit uu dai cho cic bfnh vifn vay vdn de diu tu miy mdc thiit bj thay vi
T i i lifu tham khio:
Nghi dinh so 43/2006/ND- CP ciia Chinh phti.
Thong tu so J5/2007/IT- BYTcuaBpYtl
Nghf dfnh sS 69/2008/ND- CP aia Chinh phli.
Nghf dinh so 85/2012/ND- CP cua Chinh phli.
http://heallhplus.vn/lien- doanh-lien-ket-benh-vien-cong- nhieu-khual-tal-2013101809302 4725p0c96.htm
http://www.thanhnien.com v n/pages/20131009/ca-map-o- benh-vien-cong.aspx
Tap chi nghien ciKu Tdi chinh Ite todn
