Nghien can trao tfl
thdng mang tiidng tui ndi bd, phdn mim tdng hpp va phan tfch cac sd Ueu vl tdi chmh kd todn dl cdng tac phdn tfch vii. lap bdo cdo fdian tich nhanh chdng, kip thM, chfnh xdc vd hieu qua hon.
Cty Cd phdn Xdy dung 47 Id mdt trong nhflng nhd thdu hdng ddu vl thi cdng xay dung cdc cdng ttinh ddp thfly diln thfly loi, linh vuc cd tilm nang tdng trudng manh 6 Vilt Nam. Trong nhflng nam qua, Q y khdng ngflng nang cao vi thd canh ttanh trdn thi trudng vl chdt lupng, uy tfn, gid thdu, tidn dd thi cdng... Cd dupc nhflng thdnh qua nhu vay la do Q y dd bidt tan dung vd phdt huy thd manh cfla minh so vdi cdc DN khdc ttong ngdnh. Ben canh dd, cac nhd quan tn Q y cung da tidn hdnh cdng tdc phan tich HQKD dl thdy dupc nhflng dilm manh eung nhu dilm ydu, nhflng tdn tai, ban chd cfla Qy, tfl dd cd nhflng giai phdp, chidn luge kinh doanh phfl hpp. T\iy nhiln, boat ddng phan tfch HQKD tai Q y mac dfl da dupc tidn hdnh nhung vdn cdn tdn tai nhilu bdt cdp, ban chd, vd do dd vdn chua phdt huy dupc hdt hieu qud, Ipi fch cfla hoat ddng ndy. (^n hodn thien ndi dung cung nhu phuong phdp phdn tfch HQKD giflp nhd quan tri td chflc hoat ddng phan tfch HQKD ndi rilng vd phdn tfch boat ddng kinh doanh ndi chung dupc dflng dan vd hilu qud.D
r a i liiu tham khdo 1. Cty CP )0y dung 47 (2010). Bdo cdo tii chtnh hap nhdt dd duac kiim to4n.
2. Cty CP X^ dung 47 (201 J). Bdn cdo bgch. Binh Djnh.
Diem hoa von:
San iiitfng hay doanh thu han hang
d Ths. Tr^n Thj Nga*
P
han tfch dilm hda vdn (DHV) la mdt ndi dung quan ttpng ttong phan^ tfch mdi quan he chi phf -"sdn lupng - lpi nhuan (CVP). VI mat ky tiiuat, DHV cd till dupc xdc dinh bdng hai phuang phdp dd Id bang phucmg trinh vd bdng dd tin. DHV la dilm vd kinh doanh md tai dd dan vi khdng cd lai cung khdng bi thua Id hay ndi cdch khdc Ipi nhuan cua don vi bang khdng.
Vi vay, ta cd:
Doanh thu chi phi=Lai nhudn
Doanh thu — (tdng dinh phi + tdng bien phl)= 0
P* Qhv- (TFC + VC *Qhv)
=0
Qhv =TFCI(P - VC)
=>DIhv=TFa(P - VQ/P Vdi P: Dm gid bdn SP
VC: Bidn phi don vi TFC: Tdng dinh phi Q: Sdn lupng tieu tiiu cdn tiiidt
Vi du: Doanh nghiep (DN) kinh doanh mdt sdn phdm (SP) cd tinh hinh tilu thu trong nam vfla qua dupc thi hien tren bdo cdo lai 16 nhu bang 1, ttang 14.
vay. dl dat dupc DHV, don vi phdi tieu thu dupc Qhv = 1.000.000/(600'- 500) = 10.000 SP hoac doanh tiiu hda vdn = iO.OOO
*66o = 6.000.000
DHV cung cd thi de ddng tim
thdy bing each ve dudng biiu diln doanh thu va chi phi len cflng mdt d6 thi vdi true tung biiu thi cho gid tri vd true hoanh biiu thi cho sdn lupng. Do DHV Id dilm vl tieu thu ma tai dd doanh thu cfla dan vi dflng bdng vdi tdng chi phi nen DHV chinh la dilm giao nhau gifla dudng biiu diln doanh thu vd chi phi. Quay lai vi du tr6n, ta cd sodd 1, ttang 14.
Tren thuc td hiln nay loai hinh DN kmh doanh mdt SP rdt it. Dilu nay Id hpp ly bdi vi hilu flng kinh td theo pham vi vd tridt IJ kinh doanh "khdng nen bd tdt ca trflng vao ttong mdt cdi spt". Hdu hdt cde don vi hien nay diu kinh doanh nhilu SP hoac tham chi Id da ngdnh nghd. TVong trufimg hpp ndy, viec tim DHV cho dem vi se phflc tap hon. TTieo cdc tdi Ueu da dupc edng bd, hien cd hai quan dilm vl ky tiiuat xdc dinh DHV ttong trudng hpp don vi kinh doanh nhilu SP.
Quan dilm 1: xdc dinh sdn lupng hda vdn chung cho don vi, sau do tim san lUOTig hda vdn cho tiing boat ddng. Cu thi, ta cd
Sdn luang hda vdn cua dan vi
= tdng dinh phil SDDP binh qudn Sdn luang hda vdn cua hoat ddng i = sdn luang hda vd'n cua dan vi * kit cdu sdn luang tieu thu cua hogt ddng i
Trong dd:
* Khoa Ki todn - Dai hoc Kinh t6, Dai hoc Dd Nlng
• % l c/U ,'J{e'lodn 'if OUmn lodn <io lAdit^ 7/20/4
Nghien cuu trao Sol
S I » P y(5Mf teiSmj i'teoiiliai ItoteiSnj i]
Vl du: mat don vi kinh doanli liai SP A, B vffi dtt lieu dugc bift nhu bang 2 (dvt: 1.000 d6ng).
V6i sfi lieu tren ta CO the tinh toan dugc DHV ciia
s<ja6i
XACDINHOIEMHOAVON
-TC = 5MQtl,£
- 5 = 6O0Q
lOflO 15000 20000 SanliTTngtisuttHlO
den vi nhu sau:
SDDP cua SP A = 600 - 500 = 100 SDDP cua SP B = 900 - 700 = 200
SDDP binh quta = (100 * 60%) + (200 * 40%) = 140
San lugng hoa v6n ciia don vi = 1.300.000/140 = 9.285,7 SP
San luong hoa vtfn ciia SP A = 9.285,7 * 60% = 5.571 SP
San luong h5a vdn cua SP B = 9.285,7 * 40% = 3.714 SP
Quan di^m 2: xac dinh doanh thu hoa vdn chung ciia don vi, sau do tim san lugng hoa vffn cho tCtng SP, cu th^:
Doanh thu hoa von cua dan vt = tSttg dinh philty le SDDP binh qudn
Doanh thu hoa von cim hogt ddng i = doanh thu hoa von cm don vi * kit cdu doanh thu tieu thtt cUa hoat ddng i
Sdn luong hda vd'n ciia hogt ddng i = doanh thu hoa vd'n cUa hogt ddng ildan gid bdn cua hoat ddng i
Trong do:
SM)P
i>te«liliihA|i]
Biing 1
BAOCAOLAILO
(nSmNN) (a\1:1.000a) Doanh thu (8.000sp*600/sp)
Biin phi san xu4t hang b§n
Bien phi b k hang va quan ly doanh nghiep So da dam phi (SDDP)
Djnh phi san xuat chuns
Dinh phi ban h k g va quan Yj doanh nghi;p L(ji nhuan
4.800.000 3.200.000 800.000 800.000 600.000 400.000 (200.000)
1
Don gia ban Bien phi don vi K^ cau san luong tieu thu Ket cau doanh thu tieu thuSPA
600 500 60%50%
SPB
900 700 40%50%
Tong dinh phi kmh doanh hai san pham: 1.300.000
Quay lai VI du tr^n, ta co so liSu v^ DHV ciia don vi nhu sau:
Ty le SDDP cia SP A = (600 - 5OO)/600
= 0,1667
SDDP cua SP B = (900 - 700)/900 = 0,2222
SDDP binh quSn = (0,1667 * 50%) + (0,2222* 50%) = 0,1944
Doanh thu hoa v6'n ciia dOn vi
=1.300.000/0,1944= 6.685.714,44 Doanh thu hoa vdn ciia SP A 6.685.714,44* 50% = 3.342.857,22
San lugng hoa vdn ciia SP A - 3.342.857,22/600 = 5.571 SP
Doanh thu hoa vdn ciia SP B = 6.685.714,44* 50% = 3.342.857,22
San lugng hoa vdn ciia SP A - 3.342.857,22/900 = 3.714 SP
Ca hai quan diem tren d^u dua trfin mfit gia thuySt la ktt ciu ti6u Ihu khdng thay f Acm tiep trang Ad)
'%/i r/U .'jie fodn ?-' .'Jiwm /cdu ao'//idjty J/Wt^^
Ch^ So mdl
cue Hai quan.
Linh vuc Thutf cd them 2 tiid tuc hanh chinh diu thuflc cdp quan IJ ciia Chic thue la: thu lue lua chgn DN bdn hang hoan thutf GTGT vd tiiu tuc dang kf, dieu chinh, chain ddt viec bdn hang hoan tiiutf GTGT.
Thu luc thanh todn, hoan tta stf tiln thutf da ttng trude, tiln phi dieh vu hodn thutf GTGT dugc phan edp quan 1^ cho Kho bae Nha nude.
PhUdng tien, trang thilt bj, hdng hda phuc vu cong tac cdu trd khan d p , tim kilm cdu nan, cdu trd, hd trd thien tai dUdc miin thul, ie phi nhap khau, tdi xuat khiu
Theo Nghi dinh stf 66/20I4/ND-CP ngdy 04/07/2014 cua Chinh phd quy dinh chi titft, hudng ddn thi hanh mdt stf dilu eda Luat Phdng, chtfng thidn tai, ttf chttc, ca nhdn nude ngodi, id chdc qutfc ttf tham gia boat ddng dng phd vd khdc phuc hau qua thien tai tai Viet Nam nhap khiu, tai xudt khiu phuong tien, ttang thitft bi, hang boa phue vu edng tae cttu ttg khIn edp, tim kitfm cttu nan, cttu ttg, hd ttg thidn tai duge midn thutf, Id phi nhap khiu, tai xudt khiu.
Cdc phuong tidn, ttang thitft bi, hdng hda ndy sau khi hodn thdnh
boat ddng tim kitfm cttu nan, clio, trg, hd ttg thidn tai' se dugc uu tien lam thu tuc thflng quan tai cdc cim|
khiu dudng khdng, dudng tiidy, dudng bfl. D^i vdi ngudi dugc phIp dtfn Vidt Nam boat ddng ihig pho va Itiiac phuc hdu qua thidn tai, Nghi dinh cho phep ldm thd tuc nhdp eanh, xudt eanh uu tidn tai cac cda khiu dudng khflng, dudng thuy, dudng bd; trudng hgp dng <
phd khIn cdp, ntfu chua cd thi thuc, se dugc cdp thi thuc lai cda khiu.
Ben canh dd, Nghi dinh cung quy dinh chi titft tin suit, thdi lugng phdt tin chi dao.chi huy dng phd thien lai.D
(Tiep theo trang 14) ddi va ca hai quan dilm diu cho ehung mflt ktft qua tinh todn. Quan dilm 1 duge ttlnh bay ttong rit nhilu sdeh kd loan quan tri cua cae tde gia nhu Hilton (2001), Atkinson (2004), Larson (2005), Wild (2007), Edmonds (2008), Braun (2013).... Quan dilm 2 duge su dng hd cda cdc tdc gia nhu Drury (2000), Garisson vd edng su (2010). Cung ed trudng hgp lac gia ddng tinh vdi ca hai quan dilm nhu Homgren vd cflng sU (2012)
Theo tdi, ttong trudng hgp don vi kinh doanh nhilu SP vide tim sdn luong hda vtfn chung cua don vi khdng cd f nghia vi SP nay khdng tdn tai. Quay lai vi du ttdn gia sd SP A la gao vdi don vi tinh la tdn, SP B la nudc tinh khitft vdi don vi linh la m3 thi khflng till ed ket qua san lugng hda vtfn cda don vi la 9.286 t^+m3 gao nude. Dilu ndy vdn dugc bill dtfn la nhugc dilm cua thude do hidn vat. Thudc do hidn vat cd the giup chung ta quan IJ itft tdi san eua don vi nhung khdng thl tdng hgp duge edc dd'i tugng cd don vi tinh khdc nhau.
Thtt hinh dung mflt don vi kinh doanh nhilu Unh vuc nhu bdt dflng
san, trtfng rttng, khdch san, tu vdh du hgc, chan nudi gia sdc thi khdng thl cd mflt don vi theo kilu:
edi+eay+phdng/ngay + lugt ngudi tu vdn+con. Tham chi, trong trudng hgp cdc SP kinh doanh cd don vi tmh dtfng nhdl (vi du A Id gao loai 1 don vi tinh tdn, B la gao Ioai 2 don vi tinh la tdn) thi vide ldng hgp vdn khflng cd f nghia do mfli SP ed SDDF khdc nhau. Theo ktft qua tinh loan ttdn: san lugng hda vtfn eda don vi la 9.286 SP thi dd la 9.286 SP A hay B. Ntfu Id 9.286 SPA thi don vi khdng till dat dugc DHV vi doanh tiiu chi Id 5.571.600 ttong khi tdng cbi phi Id 5.943.000. Ntfu la 9.286 SP B tin don vi lai vugt qua DHV (vdi doanh tiiu la 8.357.400 vd chi phi Id 7.800.200). Nhu vay, tiiudc do tiln te lai mdl ldn ntta cho tiidy tinh uu viet eiia minh ttong trudng hgp xdc dinh doanh thu hda vtfn chung eua don vi (tiieo quan diem 2). Cho dd don vi kinh doanh da SP, da nganh nghi tiii doanh tiiu hda vtfn ehung cda don vj vin dugc xdc dinh mdt each thuytft phuc
DHV khdng phai Id mue tieu boat ddng cua don vi. Tuy nhidn, DHV gidp chi ra mdt nguong an
toan md don vi phai vugt qua ttong qud ttinh hoat ddng. Trong thue id, ktft cdu tidu thu khflng thay ddi Id gia thuytft khd dat dugc vd cdc don vi tiiudng dua vdo kdt cdu tidu thu cac k^ liln tnrdc dl linh DHV eho kJ phdn lich. Bdi vitft chi dimg lai d viec quydt dinh nen xdc dinh doanh thu hay san lugng lidu thu trong trudng hgp don vi kinh doanh nhilu SP. Vdn edn khd nhilu vdii dl edn dugc quan tdm trong nfli dung nay vi du nhu phan tich DHV gia tri gia tang ttong viec ddnh gia linh kha thi cua du an.D
Tdi lieu tham khdo Charles T. Homegren. Srikanl M.
Datar, Madhav V. Rajan, Cost Accounting - a managerial emphasis, nhd xudt bdn Pearson Education Limited. 2012
Karen Wilken Braun. Wendy M.
Tietz . Managerial Accounting, tdi bdn ldn ihur 3, nhd xudt ban Pearson Education Inc2013
J. Blocher, David E. stout. Gary Cokins, Cost Management: a strategic emphasis, tdi bdn ldn thii 5. nhd xudt bdn McGraw-Hill, 2010.
/Ja/t^ c/u >'J{e'lodn ¥ ^ i ^ . lodn &d'l/tdna 7/20/4
