So 3/2014

Tgp chi Khoa hoc - Cong nghe Thuy sdn So 3/2014

THONG BAO KHOA HOC

DAC DIEM KE TOAN NGUYEN LIEU

TRONG CAC DOANH NGHIEP CHE BIEN THUY SAN Of KHANH HOA

CHARACTERISTICS OF RAWMATERIALS'S ACCOUTING

IN THE SEAFOOD PROCESSING COMPANIES IN KHANHHOA PROVINCE

Phan Thi Dung' Ngiiy nhiin bar 08/5/2013; Ngiy phan bi?n thong qua: 15/5/2014; Ngay duyet dang: 13/8/2014

T O M T A T

Nguyen lieu trong chi bien ihiiy sdn chiem ty trong tir 80 - 90% long chi phi sdn phdm Hach todn ditng vd dd chi phi nguyen vdt lieu gdp phdn tinh dung gid Ihdnh vd Idm ca sa de qudn in chi phi Bdi viet nay de cgp den cdc vdn de nhu la: dgc diem nguyen lieu trong che biin thuy sdn, dgc diem ke lodn nguyen li^u. Nghien cuu cUng de xudt mgt so vdn de lien quan din hach lodn chi phi nguyen li^ trong cdc doanh nghiip che bien thdy sdn nhu Xdy dung dmh mirc Hiu hao ngiQien lieu vd thuang xuyen hodn chinh dink miic nguyen lieu; Kiem sodl ky chdt luang nguyen li^u ddu vdo: Lira chgn tieu thuc phdn bo hop ly.

Tir khda ice todn, nguyen li^u, doanh nghiep che bien A B S T R A C T

Raw materials for processing fishery occupy from 80% - 90% production cost The nghi and complete accounting raw materials cost are basis cost management. This paper is concerned with a number of key issues such as. characteristic materials in processing fishery, characteristic materials accounting. Based on this research, some orientations for management such as: To build standard and always complete materials standard. To control raw materials quality:

To make the criterion right in this article.

Keywords: raw materials, materials accounting, processing fishery

\. QAT VAN Bt

Thiiy san id mat hdng thyc phdm, d|c thu nguyen lieu khdng giong vdi cdc san pham khac.

Trong tong chi phi sdn phim c h l biln thiJy san thl phan chl phi nguyen vdt lidu trye tilp chilm tCr 80 - 90% tong ehi phi sdn phim. Chi phi nguyen vdt lieu trye tiep Id ehi phi cua nhung loai nguydn vdt lieu cau thdnh thye the eua sdn phim, cd gia trj Idn vd khd cd the xdc djnh mdt cdch tdch bidt ro rdng cy the cho tung sdn phim. K l toan chi phi nguydn vdt lidu theo ddi vd tinh dung tinh du la ca sd tinh gia thanh sdn pham. Thdng qua dd, nhd qudn ly cd nhO'ng chinh sdch ve thu mua, tdn tri> vd sdn xuat san pham.

II. DAC OI^M NGUYEN VAT LlEU

1. Dac d l l m nguyen vat lieu true t i l p t^i cdc doanh nghidp che bien thuy san tinh Khdnh Hda 1.1. PhSn lo$i nguy§n vat lieu trong ch4 biin thOy sdn

Nguydn vdt lidu dCing trong e h l biln thuy sdn g6m cd 02 lo^i Id nguyen lieu chinh vd vdt Hdu phg.

Tiiy thudc vdo dac diim sdn xuat tirng doanh nghidp md nguyen lidu ehinh cd the la: tdm, ed, myc, dpng vdt hai vd. Vgt lieu phu nhu: muli, clonne. tiii PE, thung carton, day huge vd mot so phy gia diing eho c h l biln san pham gid tr| gia tdng nhu myc chidn elm, cd kho,...

' TS. Phan Thi Dung: Khoa K^ to^n T^i chinh - Tru'dng Oai hpc Nha Trang

Tgp chi Khoa hoc - Cong nghe Thiiy sdn SS 3/2014

1 2. D$c diim nguon nguy§n Ii0u dung cho chd biin thOy sin

Ngudn nguyen lidu diing cho c h l biln thuy sdn d Khdnh Hda duac lly tif khai thdc, nudi trong vd mgt phdn rat Idn tu nhdp khiu d nudc ngodi. Sdn luang nguydn ll$u tir khai thdc thuy sdn nam 2007 Id 67.056 t i n . ndm 2009 Id 74.356 tan, ndm 2012 Id 80.160 l l n . Luang nguydn lidu do nudi trdng cung cap ndm 2007 id 15.928 t i n nhung din ndm 2009 ehi Id 12.212 tan, ndm 2012 la 13.874 t i n vd ed xu hudng gidm dan, binh qudn m6i nam giam 3%.

Lup'ng nguyen lipu cung d p khong on djnh anh hudng rat ldn d i n edng suit ho^t dpng eua cac nhd may ehe biln thiiy san, Tinh trgng tranh mua nguydn lieu diin ra pho biln hidn nay giOa ede doanh nghipp d dja phuang cung nhu cdc doanh nghidp khu vyc phia Nam D l ddm bdo san xuat

Bang 1. Tinh hinh nguyen li^u thuy san trdn dja

tuang d l l rdt nhilu doanh nghidp tren dia bdn da nhdp khiu nguydn lipu tir cdc quoc gia nhu Thai U n , Ddi Loan. Trung Qu6c. Nhdt Bdn. Nam Phi, Singapore. Indonesia. USA, Malaysia. .. Cdc doanh nghidp nhdp khiu nhu Hdi Vuang, F17, FIsco, Dgi Thudn, Long Sinh... vdi cdc logi thuy san chO yiu Id ed vd tdm. Lupng nguydn lieu nhdp ndm 2007 chi Id 26.162 t i n d i n ndm 2012 da Id 39.002 tan, binh qudn mii ndm tdng 8% tnang khi dd khai thac chf tdng 4% cdn nudi trdng lgi gidm 3%/nam trong giai dogn 2007 - 2012. TJ' trpng nguydn li^u tip khai thac ngdy cdng gia tdng tir 24% nam 2007 din 29%

nam 2012.

III. K^T QUA NGHlgN CCfU VA T H A O L U A N 1. Ogc d i i m nguyen vgt li#u dCing cho c h l biln thuy sdn

ban tinh Khdnh Hoa giai dogn 2007 - 2012 Ban vi tlr^: Tin NguAn nguyen li$u

thijy sin Nh$p khiu

Khai thac Nuoi trong Tong

% nhap khau 2007 26.162 67.066 15.928 109.146 24%

2008 15.178 68.638 15.070 98.886 15%

2009 18.569 74.356 12.212 105.137 18%

2010 28.866 75.243 13.686 117.795 25%

2011 26.458 75.178 13.910 115.546 23%

2012 39.002 80.160 13.784 132.946 29%

Tdng tTv6ng binh qu3n

8%

4%

-3%

4%

(Ngudn Men giim thdng k6 Khanh Hda 2012) Nguyen lieu thuy sdn Id cdc dpng thyc vdt song trong mdi trudng nudc duae khai thdc, sdn xuat ra vd tilp tuc dua vdo qud trinh san xult, che biln tilp theo. Ode diim nguydn lieu thuy san cd t h l tdi tgo nen vl#c khai thac thuy sdn qud mirc Id mdt trong ede nguyen nhan lam can kidt ngudn nguydn lidu.

Cde ddc diem eiia nguydn lieu thuy san:

- Tinh miia vu Id sy thay dol cdc y i u ty nhien xa h|l cd tinh chat chu kjf trong mpt ndm. Odi vdi nguyen lidu tiiijy sdn do cac dac dllm ve ty nhidn, khi hau, thai tilt cung nhu dgc tinh sinh hpc cua ede lodi thuy san md sy phan bo cua nguydn lidu thuy sdn mang tinh miia vu ro rpt Tip dd tao ndn sy biln dpng sdn lupng nguyen llpu thCiy sdn co tinh chat chu ky trang nam. Chinh vi vgy, vide san xuat sdn phim thiiy sdn phdi tinh den y i u to miia vu cua nguydn lipu

- Tinh da dang v l chung logi cua nguyen lipu thuy sdn: Viing bien Vipt Nam cd 1 255 loai, trong do khu vye bien mien Trung la 546 lodi vd viing giua bien Ddng la 270 lodi, nhung ty trpng cdc lodi khong cao. Theo thong kd, trung binh trong moi me ludi

khai thac d bien Viet Nam cd khodng 50 lodi khac nhau, trong dd tiiy tirng viing, tirng vy ma thanh phin cac logi nguyen lipu khai thdc chinh cd ^ e thay doi chilm ttr 3% den 10% sdn luang. Khd nang k i t dan vd sdn lupng dan khdng cao cung id nguyen nhdn gay ra tinh da dgng ve chung loai, trong khi trir lupng v l m i l loai thap, da gay khd khdn eho cong tdc thu mua, c h l biln vd bao qudn nguyen lidu thuy sdn. Chinh dilu ndy yeu eau cde doanh nghiep c h l bien thuy sdn phdi cd k l hogch cdn dll ngudn nguydn lieu khi nhdn cdc dan hang, dgc bidt tir nudc ngodi.

- Khd ndng phyc hli ty nhidn eua doi tupng khai thdc: Cdc lodi thuy sdn cd khd ndng tdi sinh ty nhien. Khd ndng ndy phy thude vdo dieu kipn khi hdu thuy vdn, mdi trudng sinh thdi, eudng dp khai thdc vd bi$n phdp ehCi quan cua con ngudi trong vi^c bdo vd nguIn lpi. Do dd, nlu ap dyng flOng dan cde bipn phdp v l bdo vp vd phdt triln nguIn lai, to chde khai thdc ehat che thi khd nang khai thdc Id vd tdn vd nguydn lipu cung d p eho cde ngdnh c h l biln thuy san edng dupc md rdng.

22 • TRUONG OAI HOC NHA TRANG

Tgp chi Khoa hoc - Cong nghe Thuy sdn So 3/2014

- Dgc tinh mau hu chdng hdng vd uan thii eua nguyen ligu: Cdc nguyen lidu thuy sdn d l bj biln chat, thoi rua sau khi khai thdc. Dilu ndy dnh hudng Idn d i n chSt lupng sdn pham. Tir do ddi hdi trong to chuc san xult phai gan liln vdi cde khdu khai thdc, thu mua vgn ehuyen bdo qudn, c h l biln. Chinh tir dae diim mau uan ehdng thdi ciia nguydn lipu thiiy san, do ydu cau ky thudt va yeu c l u kinh t l ma nguydn lipu mua ve phdi dupe ehl bien ngay, trdnh tinh trang dy trij Idu ngdy Idm giam phim chit, tir do se ldm gidm ehat lupng sdn pham, dan den Idm giam sire cgnh tranh trdn thj trudng.

2. Dac diem ke toan nguyen vat l i f u trong cdc doanh nghi#p c h l bien thuy sdn

Ke todn nguyen vdt li^u trong eac doanh nghiep c h l biln thOy san duae xem xdt d cd hai khdu nh§p vd xuat. Nguyen vat ligu dau vao dupc lly tir 2 ngudn Id mua trong nude vd nhgp khiu.

DOI vdi cdc doanh nghlpp ehe bien thiiy san, ung vdi mii mgt hang cd mpt quy trinh san xuat khde nhau. Sau ddy Id quy trinh san xuat tong qudt.

Nguydn lipu - * Tilp nhgn - * Phdn logi -< So che —> C h l biln - • Xu ly / Hip, chien. t i m gia vj -*

Len hdng —» Rd kim logi —• Ddng goi —• Bao qudn Nguyen lidu mua trong nudc tir nguon khai thae vd nudi trong thuy sdn. Nguon tir khai thdc hau h i t phdi mua qua he thong ndu vya. Ndu Id ngudi da ung trudc tiln cho chu tau khai thdc thyc hien cac chi phi chuyen bien sau dd bao tieu san pham khai thdc. Do mua qua ngu vya nen luang nguyen ligu khong on djnh vd thudng bj cgnh tranh vdi ede doanh nghidp khac ciing ngdnh nghi d dja phuang va khac dia phuang. Doi vdi ngudn tir nudi trdng thuy sdn, cd the mua trye tiep cua ngudi sdn xuat hogc thdng qua thuang Idl.

Gid ed thu mua dupc tinh tren ca sd gia xuat khiu nlu hdng dupc dting cho che biln xult khau vd gid cd thuang luang tren thj Uudng. 06i vdi nguyen lidu nhgp khau dupc tinh trdn ca sd gid nhdp khau, Uiue nhdp khau vd cdc khodn ehi phi khac.

nguydn lidu nhdp khau thudng dupe elp ddng vd dupc bao qudn theo qui djnh.

- Chirng tir su dyng:

+ Khi mua hdng trong nudc: Phieu nhdn nguyen lidu, Bdng ke mua hdng, Hda dan gid trj gia tdng, Philu nhdp kho, Bdng ke ehl tien...

+ Doi vdi hdng nhdp khdu: Hpp ddng ngogi thuang, Chung nhgn xuat xu, Chirng nhdn kiem dieh, Hda dan thuang mgi. Td khai hdi quan. Khi xuat nguydn lieu cho sdn xuat: Doi vdi doanh nghidp mua dung nay dupc sd dyng ddng thdi Philu nhgp kho vd Philu xuat kho trong ciing nghipp vy. Nlu doanh nghlgp nhdp roi mdi xuat can cu dan ddt hang, ldnh sdn xult, dinh mirc tidu hao vdt tu, nguyen lipu d l Igp Phieu yeu eau cap nguyen lipu eho sdn xult

-Tdi khodn sddyng'

152 duae ehi tilt cho tung logi nguyen llgu nhu cd, tdm. cua, hai manh... Trong tung loai cd t h l chl tilt chdng han nhu cd cd the cd Hdng, cd Dong, cd Thu, caCd..

621: dupc chl tilt cho tirng nhdm sdn pham (nlu khdng theo ddi neng), td'ng san pham neu theo dol rieng nhu 621 (ca thu edt tdt), 621 (ca thu file)....

1331,331.112,333...

Gid nguyen lidu thuy san trong nam thudng khdng on dinh do tinh mua vy cua san pham, khd ndng danh bat vd dleu kien thdi tilt khi h|u. Cd nhung thdi diim dupc miia nguyen lieu gid gidm, nguon nguyen lipu ddi ddo, song cd nhdng thdng trong nam mat miia hoac djch bpnh mua bao nhieu Idm gid nguydn li^u tang vd ngudn nguyen lipu khdng ddm bao cung cdp eho vide thyc hipn hpp ding vdi khdch hdng. Dieu ndy eho thiy sy khing dn djnh ve chi phi nguyen lidu dau vao doi vdi cdc xi nghipp che bien thiiy san vd cd dd rOi ro cao trong qud trinh thuc hidn hpp dong vdi khach hdng.

v l qui trinh ludn ehuyen ehung tir va s6 sdch:

Tiiy thudc qui m l . dgc diem san xuat kinh doanh cua doanh nghipp, vide luan chuyin ehung tir s6 sdch khde nhau nhung cd t h l khai quat nhu hinh 1.

B$ phan kinh doanh Ldp dan ddt hdng

B$ phgn sdn xuat

4

L d p k l hogch cung i>ng nguyen lidu

£ = >

Bp phan thu mua/

cung Cpng - Nhgn hda dan - Lgp Bdng ke nguydn lieu - Lgp Philu nhdn nguyen lieu - Ldp philu nhdp kho

r=>

Ke todn chi t i l t - Lap Phieu xuat kho - Nhdp lipu vao s i chi tiet 152,621 - Bdo cdo tdng hpp chi tiet - Phdn bo ehi phi

K l t o a n tong hp'p - Vao so tong hpp 152, 621

Hioh 1. Sa do luSn chuyen chirng tir, so s&ch

Tgp chi Khoa hoc - Cong nghe Thuy sdn sS 3/2014

Khi hdng ve dan vj, nlu diing ngay eho sdn xuat se

Idm cde Ihii tyc kiem nhdn vd chuyin sang b$ phan sdn xult hogc nhdp kho. Ke todn ghi nhdn nlu nh^p kho-

NpTK 152: N l u nhdp kho

Np TK 1331: N l u cd doa dan GTGT va doanh nghidp tinh thul khiu trir

CdTK 111.112,331 .

Trang trudng hpp chuyen ngay eho sdn xult:

Np TK 621 • Nlu diing ngay cho san xult sdn phim Np TK 1331: Neu cd hoa don GTGT vd doanh nghidp tinh thue khiu trir

CdTK 111,112,331...

Dae trung nguydn lidu mua trong nudc id mua sd (nhilu cd logi) va diing d l sdn xult nhilu logi sdn pham cd kich cd vd phim cap khde nhau. Ciing quy trinh cdng nghg san xuat nhung cd t h l cd nhiJng yeu cau ve ehat lupng sdn phim khde nhau do cdc dan dgt hdng khde nhau. Dilu ndy cho thay tinh phuc tap eiia chi phi trong ngdnh che biln thuy sdn Bang 2. Chi t i l t tdi khodn 621-SX (Chi

vd vide xdc djnh chi phi cho tung logi sdn phim cuoi cCing Id kh6 ddm bdo tinh chinh xac. Mdt sd doanh nghiep khdng tien hdnh tinh gid thdnh sdn pham md tinh ehung cho tat cd nhdm sdn phim, dieu ndy kho ddnh gid trdch nhidm vd hipu qud qudn ly eua cdc bd phdn trong doanh nghiep.

Doi vdi nguydn lidu nhgp khiu thudng da duoc diing eho sdn xult sdn phim ed dan ddt hang ndn ehl phi nguydn vdt lidu dupc theo ddi rieng. IQii hdng v l nhdp kho:

NpTK 152: Gid nhdp kho

Cd TK 111,112.331.. : Gid mua va cdc khodn ehl phi khde

Cd TK 3333: Thue nhdp khau Khi xult kho, cdn cir vao Philu yeu clu sii dyng nguyen lieu dd dupc duypt. lgp Philu xult kho, k l todn ghi nhdn:

Np TK 621: Chl tilt cho d l l tupng sir dung Cd TK 152: Gia trj nguyen lidu xult diing phi nguyen v$t lieu t i ^ c tiep san xuat) SoCT

NL01 NL02

XSX02

CPNVLTT CPNVLTT

Ngiy CT 01/03/2014 01/03/2014 10/03/2014

31/03/2014

Diln gldi NhSp mua NL-BK01 Nhjp mua NL- BK02 Xuat vat t(/ sin xu4t

KC chi phi nguyen v§t iieu Infc ti4p COng chi phi phat sinh trong thing

TK d6l irng 1521 1521

1522

1541

VND

"7 2.533.000 10.368.750

18.602.232

3.944.160.650 C6

3.944.160 650 3.944.160.650 Ngu&i mp bilu K 4 loin tnrfing

(Ngudn- C6ng ty D^l Thu^n) IV. K^T LUAN VA KI^N NGH!

1. Kit lugn

Nguyen lipu la y i u t l diu vdo quan trpng cho che bien thuy san, hgeh todn dung va du chl phi nguyen lipu anh hudng din cdng tac quan tri chl phi tronh doanh nghipp Do vgy. trong dieu kien cd the cde doanh nghidp can nghien cuu cac dac diim nguyen lidu vd xdy dyng hd thdng djnh muc nham dgt hieu qua quan ly.

2. K i l n nghj

Mdt sd d l xult nham hodn thign cong tdc k l todn nguyen lieu trong doanh nghipp c h l bien thCiy san'

Nguydn lieu chilm chu yeu trong ea eau gid thdnh sdn phim thuy sdn x u l l khau. Do vay. vide hgeh todn dung, dii chi phi nguyen lieu Id ca sd ddnh gia trdch nhidm d tirng khau, tyng bd phdn

Thu Inrdng 3an vj

trong doanh nghipp c h l biln thuy san. Tren ca sd ke todn nguydn Hgu cho cac doanh nghipp chl bien thuy san cd cdc dgc trung tren, tdc gia mgnh dgn de xult m$t s l y kiln sau nham hoan thign cdng tac kl toan nguyen lipu:

Mpf/d, xdy dyng dinh muctieu hao nguydn ligu va Uiudng xuyen hodn ehinh djnh muc nguyen lieu Vipc hgeh toan rieng dupc chl phi nguyen ligu d i u vao cho doanh nghidp c h l bien thuy san Id dieu md cdc nha qudn ly d i u mong mudn, Tuy nhien, do dge diem nguydn lipu dau vdo dung chung cho san xult nhieu loai sdn pham, nhilu qui cdch khde nhau nen viee hgeh todn rieng Id dieu khd thuc hign. De lam dupc van d l ndy, doanh nghiep phai xdy dyng djnh mdc tidu hao nguydn lipu eho tirng sdn pham sdn xudt. Vi#e xdy dyng djnh muc ed t h l dupe thyc hipn thdng phuang phdp Ijch sir, phuang phdp ky thudt hodc k i t hpp.

24 • TRUONG OAI HOC NHA TRANG

Tgp chi Khoa hgc - Cong nghe Thuy sdn So 3/2014

Doanh nghiep mdi bdt diu sdn xult nhu>ng mgt

hang da co san tren th| trudng cd t h l can cu vdo djnh mipc eiJa doanh nghipp tuung tu. Trong trudng hap khdng cd thi khi nhgn dan ddt hdng, bd phdn ky thuat phai phdn tich vd thilt ke cdc yeu cau ve nguyen lieu sir dgng Idm ca sd sdn xult cho tirng mat hang. Trang qud trinh thyc hipn Udi qua nhieu chu ky sdn xult doanh nghidp c i n md cac so chi tilt chi phi nguydn lidu ttieo ddi lupng, gid nguyen lieu dau vdo, lupng sdn phim cho tirng thir, logi... cho nhOng sdn phim san xulL

Ket thuc mdi chu ky sdn xult doanh nghigp can tiln hanh phan tich biln dpng luong nguyen lieu vd lupng san pham sdn xuat Idm ca sd dilu chinh djnh mdc va danh gid trdch nhidm quan ly eua bp phdn.

Hai la, kilm sodt ky chit lupng nguyen lieu dau vao.

Tinh trang nguyen lipu udp ure, hdn the, tiem agar, nudc... lam tang trpng lupng va dp tuai tdt theo cdm quan Id pho biln trong ngdnh thuy san.

Djnh mirc nguyen lipu dau vdo chju dnh hudng Chi phi nguyen lipu

phan bd eho sdn phim i

Djnh muc tieu hao san pham i Oilu can quan tdm them Id tdng ehi phi nguydn trir di phdn p h i ligu thu hoi (diu cd, dau tdm, trung,

rit ldn cua chit lupng nguyen lidu, nlu nguydn lidu dCing kich cd, chit lupng thi djnh mue tidu hao se gidm vd ngupe lgi. Do vdy, edn bp thu mua nguydn Hgu d n thilt phdi c6 kmh nghipm trong vipc kilm tra chit lupng nguyen lipu dau vao, nhdm hgn chl thipt hgi cho doanh nghipp khdng nhirng la djnh mirc lupng tieu hao dnh hudng md nhieu khi cdn dnh hudng d i n viec tieu thu sdn pham d i u ra.

Ba /d, lya chpn tieu Uiuc phdn bo hpp 1;^.

Vide tfnh diing. tinh 6ii gid thanh Id eo sd d l ra quylt dmh gia bdn, Id cdng cy qudn ly quan trpng cho doanh nghigp trong dleu kien cgnh tranh. Chinh vi khd theo ddi rieng chi phi nguydn lipu d i u vdo cho tirng sdn pham, doanh nghiep bu§c phai theo ddi Chung sau dd lya chpn tieu thue hap ly d l phdn b l . Doi vdi doanh nghiep chl biln thuy san, tieu thirc dupc lya chpn nen Id djnh muc tieu hao nguyen lipu vi chl phi nguydn li§u dupe su dyng chilm chil yeu Chinh vi vdy, cdc doanh nghiep c h l biln thCiy san cd the phdn bo theo hd so. trpng lupng, s l lupng san phim ... Cdng Uiirc phdn bo nhu sau.

Ting chi phi nguyen lieu cdn phan bo X

Ting djnh mdc tieu hao ciia cdc doi tupng lipu nay bao gom toan bp nguydn lieu xuat diing sau khi da

TAI LIEU THAM KHAO

1. TniongBaThanh, 2008. Giao trinh K6 toan Quan In NXB Giio dye.

2. Cyc Tii6ng ke tinh Khinh H6a, 2012, Nien giam tbfing ke Khanh H6a nam 2012.

3. Cong ty C6 phiin Dai Thuan. S6 chi tiit chi phi nguyen vat lipu trvc tidp.

4 Bg Tai chinh, 2006 Chk dp kk toan theo quygt dinli 15.

Bo Tai chinh, 2001. Quyfit dmh s6 149/2001/QD - BTC ngay 31 Ihang 12 nam 2001 c myc s6 02 - Hang ton kho.

a Bp truong Bp Tai chinh - Chuan