Nglil6n cull trao ddi
Sur dung chi phi muc t i e u trong quan trp chudi cung u n g
I S v Trjnh Hiep Thi#ii*
Nguyen Dung Hdi*
Trong pham vi bai viet nay, nhom tac gia du^ ra nhiing noi dung ngan gon ve viec van dung chi phi muc tieu trong qua trinh quan tri chuoi cung utig, nham cung cap nen tang ly thuyet cho qua trinh nghien cuit cac de tai co lien quan va trinh bay mot so rao can khi van dung van de nay dio cac doanh nghiep tai Wet Natn.
Tu'khoa: Chi phi muc tieu, chuoi cung uhg, chi phiddS tren hoat dong, doanh nghiip Viet Nam.
1. ToDg quan
Cimg vdi sy thay ddi nhanh chdng ve cdng nghe, thi hieu ngudi tieu ditng va dac biet la kha nang gia nhap vao nganh ban le trd nen de dang ban da tao ra nhiing ap lyc canh tranh vd cimg lon ddi vdi cac doanh nghiep (DN) ban le hien nay.
Mgt vi dy de thay nhat la sy phat trien ciia cdng nghe thdng tin da dan den sy ra ddi ciia thuang mai dien tu, mot hinh thirc kinh doanh mdi da giiip cho nhimg rao can gia nhap vao nganh ban le nhu co sd ba ting, dpi ngu nhan vien giao nhan, dgi ngii quan ly,... hoan toan bien mat. Dieu nay cang lam tang them yeu cau ve viec nang cao hieu qua quan ly chi phi ddi vdi nha quan trj ciia cac cdng ty; trong dd, quan ly chi phi ciia chudi cung iing la dieu quan trgng nhit.
Chudi cung ting dupe hieu nhu la mdt mang ludi phdi hop giiia cac td chiic, bp phan nham cung img
mdt san phim hoac dich vu den tay khach hang. Mo hinh ca ban ciia mdt chudi cung iing dugc trinh bay trong so dd 1.
Cac nha quan tri hien nay c6 the tiep can mgt chudi cung Omg bao gdm cac thanh phan co ban, dd la:
nha cung cap, dgn vi san xuat, don vj phan phdi, dan vi ban le, cac bg phan phuc vu - hd trg va khach hang. De duy tri hoat dgng linh boat cho mdt chudi cung img, ddi hdi phai cd mdt sy phdi hgp nhip nhang giira cac thanh phan tren.
Trong mdt chudi cung iing, cac don vi san xuit phai xem nha cung cap nhu mot bp phan trong quy trinh boat dpng cua minh va ngugc So* do 1: Mo hinh chuoi cung ijng
Nhgn: 10/12/2019 Bien tgp: 16/12/2019 Duyet dang: 25/12/2019 lai, nha cung cap cung cin ph^
xem xet va dieu chinh hoat dgng ciia minh nham dap iing nhihig nhu cau ciia dan vi san xuSt. Ddng thai, dcm vi san xuit, dan vi phan phdi, dan vi ban le va cac bp phan ph\ic vy - hd trg phai chia se vdi nhau cac thong tin vS don hang, khach hang, quy trinh van chuyen, hang tdn kho. Chinh sy phdi hpp linh boat giiia cac bg phan trong chuoi cung Omg, se giitp cho cdng ty dap ling mot each nhanh chdng nhung thay ddi trong nhu ciu cua khach hang va tao ra mot sy tuang tac tot ban vdi ngudi tieu dimg, ddng thoi gdp phan giam thieu hang tdn kho ciia cdng ty. Dilu nay ddi hdi he
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NghHin ciAi trao ddi
thdng quan tri chi phi cin phSi giai quyet dugc cac myc tieu nhu sau:
- Thii nhat, tao ra dpng luc dl cdng ty chap nhan c6 sy tham gia cua khach hang trong qua trinh thiet ke san phim, dong thdi dam bao thyc hien cac cam kSt ve quan ly chit lugng (QFD).
- Thu hai, quan ly hoat ddng san xuat phii hgp vdi nhu ciu ciia thi trudng.
Thii ba, thyc hi8n quan tri hang tdn kho kip thdi.
- Thii tu, thyc hien quan ly theo miic dp boat ddng (ABM).
Nhung mot cau hdi Idn dugc dat ra ddi vdi cac nha quan trj cdng ty dd la, viec md rong cac mdi quan he quan ly trong chudi cung iing c6 lam tang dang kl chi phi boat dgng ciia cong ty bay khdng?
Ban dau, cac nha quan tri v^n dung he thdng quan ly chi phi truyen thdng trong quan tri chi phi cua chudi cung iing, tuy nhien he thdng nay chi tap trung vao viec so sanh giira chi phi thyc tl, chi phi dy toan va phan tich cac bien dpng chi phi, Tir do, giup cho viec kiem soat qua trinh sii dyng chi phi va tai san cua cac bp phan tham gia trong chudi cung iing.
Chinh viec qua tSp tmng vao kiem soat chi phi da lam cho he thdng quan ly cbi phi truyen thong cung cip sai cac thong tin vl chi phi bd phan do qua trinh phan bd khong hgp ly, dan den nhiing quyet dinh sai lam ciia nha quan tri ve viec lya chgn nha cung cip, phuang phap san xuat, kenh phan phdi, dinh gia, khach hang myc tieu,...
(Tumey, 1991) va dieu do da l^m giam hieu qua quan ly chudi cung irng ciing nhu la kha nang canh tranh cua cac cong ty.
Tir nhirng nam 1980, cac cong ty Idn tren the gidi nhu nhu Tek-
tronix, John Deere va Schrader Bellows da bat dau dua vao van dung he thdng phan bd chi phi dya tren boat dpng (ABC) viio qua trinh quan ly chi phi ciia chudi cung umg.
Viec nay gdp phan giiip cho cac nha quan tri phan bo chi phi mdt each chinh xac han, tir do nhan biit dupe dau la cac boat dpng tao ra gia tri tang them va dau la cac boat dpng khdng tao ra gia tri tang them cho khach hang cin phai loai bd;
dong thdi, dua vao iing dung viec quan tri hang tdn kho kip thdi (JIT) trong quan ly chudi cung iing (Cooper, 1989; Tumey, 1991). Tuy nhien, viec sir dyng ABC khdng phai la lya chgn tdi uu trong quan ly chuoi cung iing vi hai ly do sau:
Thii nhat, viec xac dinh dau la cac hoat ddng khdng tao ra gia tri cd the khdng gan lien vai gia tri thuc sy mang lai cho khach hang (Brimson, 1994; Pryoretal., 1992;
Sharman, 1994).
Thii bai, ABC khuyin khich cac nha quan tri trong viec tap trung S c do 2: Quy trinh chi phi muc tieu
tim Idem hieu qua cao nhat cua cac boat dgng hien cd. Ngugc lai, ABC khdng khuyin khich nha quan tri tim kiem nhiing ca hpi thay doi trong quy trinh quan ly vi dieu nay se lam tang chi phi. Vi v^y, ABC cd the giup cho nha quan tn tdi uu hda hieu qua trong ngan han nhimg se gay ra nhirng thiet hai lau dai cho cdng ty, dac biet la trong nhCing thi trudng canh tranh va thay doi nhanh chdng (Johnson, 1992).
2. Chi phi muc tieu yh quan tri chuSi cung iing
2.1. Chi phi m^c tieu Ly thuyit chi phi muc tieu dugc phat trien bdi Cong ty Toyota - Nhat Ban trong nhiing nam 1960 (Tanaka, 1993) va cho den nam 1990 tai Nhat Ban da cd hon 80%
cac cdng ty van dung chi phi muc tieu vao qua trinh quan ly chi phi (Kato et al.,1995). Cbi phi muc tieu dugc trinh bay nhu la mgt qua trinh quan tri chi phi nhim dam bao san phSm dugc san xuat va den tay khach hang vdi chit lugng, gia ca, chiic nang, quy trinh giao nhan va
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Nghien ciiti trao d6i
cac gia tri mang lai cho khach hang da dugc cdng ty xac dinh trudc. Ddng thdi, dam bao myc tieu Ipi nhuan ma cdng ty mong mudn (Cooper va Slagmulder, 1997). Quy trinh chi phi myc tieu dugc minh hga frong sg do 2, trang 9.
Qua minh hga tren, ta thay quan ly chi phi muc tieu la mdt qua trinh quan ly chi phi trong toan bd cac boat dgng cua cong ty, tu khi xay dyng chien luge kinh doanh cho den khi san pham dugc hoan thanh va giao cho khach hang. Xuat phat diem, cong ty tien banh nghien ciiu thi trudng san pham ciing nhu san pham thay the ciia cac ddi thu canh tranh nham xac dinh miic gia ma khach hang san idng tra cho mdt san pham vdi nhiing yeu cau ve chat lugng, chiic nang va cac dich vy kem theo dugc xac dinh trudc. Sau do, cdng ty trir di loi nhuan mong mudn va cac chi phi udc tinh cho qua trinh nghien ciru va phat trien san pham de xac dinh chi phi myc tieu cho san pham do.
Chi phi muc tieu la miic chi phi cao nhat ma cdng ty cd the chap nhan cho cac hoat ddng san xuat va phan phdi san pham.
2.2. Chiphimifc tieu vd qudn tri chuoi cung irng Chi phi muc tieu cho thay mot su gin kit chat che giiia quy trinh san xuat va cung img cua cdng ty vdi cac ben lien quan nhu la khach hang va nha cung cap va dugc xem nhu la mdt giai phap thich hgp cho quan tri chudi cung ling cua cac cdng ty (cf. Lummus 1998;
PRTM, 1996). Cac nha quan tri sir dung chi phi muc tieu trong quan tri chuoi cung iing nham hudng den cac myc tieu sau day (Ansari, Bell, va CAM-l "Target cost core group", 1997; CAM-l, nam 1995; Poirier va Reiter, 1996; Womack va Jones, 1996, p. 277):
Thir nhat, mang lai gia tri Idn nhat cho khach hang.
Thii hai, chia se nhimg ganh nang tai chinh va cac loi ich cho cac ben tham gia trong chudi cung irng.
Thir ba, lien tuc cai tien bieu qua boat dgng ciia chudi cung irng.
Thii tu, day manh viec trao ddi thong tin giiia cac ben trong chudi cung iing.
Ben canh dd, viec van dung chi phi muc tieu trong quan tri chuoi cung iing ddi bdi phai cd nhung cam ket bat budc giira cac ben tham gia nhu lit: cd mdi lien he ve eg cau quan ly thich hgp, chinh sach chia se ganh nang tai chinh ciing nhu ia lgi ich chung cua chudi cung img, cac chinh sach hd trg giiia cac ben trong chuoi cung iimg. Vi du, Kodak ddi hdi cac nha cung cap phai dinh ky cung cap thdng tin tai chinh theo nhirng tieu chuan ma cdng ty de ra khi tham gia chudi cung iimg ciia minh (Ansari, 1997, tramg 96), hoac nhu
la Iron Works yeu ciu cac cong ty trong chuoi ban le cua minh phai thdng nhit trong viec lya chgn cdng ty van chuyen hang hda va cac quy chuan ve ddng gdi hang hda (Cooper va Slagmulder, 1999). Sau khi da hpi tu dii cac dieu kien tren, nha quan tri lya chpn phucmg hudng tiep can khac nhau cua chudi cung iing dya tren phan tich hai yeu td anh hudmg quan trong, do la nhu cau ciia khach hang va mirc dp phan iing cua chudi cung img (xem Ansari et al., 1997, va Cooper va Slagmulder, 1997). Dieu nay dugc trinh bay trong sa do 3.
Tinh huong I
Doi vdi cac cdng ty hoat dgng trong mdi trudng ma trong dd, miic dp phan iing cua chudi cung ting (nha cung cap va quy trinh phan phdi ciia cdng ty) cd kha nang phan iing cao ddi vdi cac tinh hudng bien dgng ciia thi trudng, nhu cau cua khach hang da dang va co sy thay ddi nhanh va cac san pham cd gia tri cao.
Trong tinh hudng nay, gia tri mang lai cho khach hang dugc xem la muc tieu cao nhat ciia chudi cung iing, nha quan tri phai lam sao de hang hda hi nha cung c3p cd thi dua din tay khach hang mgt each nhanh nhSL Dieu nay ddi hdi mgt chudi cung iing phai cd mdt cau tnic linh hoat nhat, cd the de dang thay ddi cac quy trinh hoat dgng va sy gan ket ciia cac bp phan phan phdi Cling nhu nha cung cap khdng qua ctjng nhac (Oleson, 1998, chuong 12).
Trong tinh budng nay, chi phi muc tieu can duoc xay dyng nham hd trg qua trinh tai cau tnic liSn tuc ciia chudi cung img khi nhiing nhu cau cua khach hang thay ddi. Dau tien, nha quan tri sau kbi van dung ck ky thuat phan tich thi trudng dl xac dinh nhiing nhu cau quan trgng nhit cua khach hang, vi du nhu giao So" do 3: Chi phi myc tieu va quan tri chuoi cung UTig
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hang diing thdi diem, quy each ddng gdi, bao hanh... Sau dd, nha quan tri tiln hanh phan bd tdng chi phi muc tieu ciia hoat dgng chudi cung ling cho timg boat dgng tao nen gia tri cho khach hang dya tren mdt ty le gia tri mang lai cho khach hang cua timg hoat dpng. Gia tri chi phi phan bd dupe xem nhu chi phi myc tieu cho timg boat dgng trong chudi cung iing. Dya tren chi phi muc tieu cho timg boat dgng, nha quan tri tien hanh xem xet va dua ra cac td hgp quy trinh boat dgng phu hgp nhat vdi timg nhu cau tuang iing ciia khach hang.
Chang han nhu khi khach hang cd nhu cau cao ddi vdi viec giao hang diing thdi ban, cbi phi myc tieu cua bp phan giao nhan se dugc phan bd theo ty le cao tucmg iing va tir dd nha quan tri cd the lya chgn cac hinh thiic van chuyen hoac cac cong ty giao nhan phii hgp vdi myc tieu giao hang nhanh chdng.
Tinh huong II
Ddi vdi cac cdng ty boat ddng trong mdi trudrng ma trong dd, miic dp phan ling ciia chudi cung ting (nha cung cap va quy trinh phan phdi cua cdng ty) cd kha nang phan ling cao ddi vdi cac tinh hudng bien ddng cua thi trudng, nhu cau ciia khach hang it bien dpng. Trong tinh hudng nay, muc tieu ciia cac nha quan tri se tap trung vao viec xac dinh gia ban cua san pham tren thi trudng mdt each canh tranh nhat.
Trong tinh hudng nay, nha quan tri tap trung vao viec van dyng chi phi muc tieu trong viec xac djnh chi phi minh can bd ra hoac mirc gia can tra cho cac ben thii ba cho timg hoat dpng trong chudi cung irng cua minh nhim dat dupe chi phi thich hgp nhat. Nha quan tri xac dinh gia thi trudng cho bing boat dgng trong chudi cung iing va tir do
xac dinh chi phi muc tieu cho timg boat dpng. Dieu quan trgng trong qua trinh nay la viec xac dinh chi phi myc tieu (miic gia phai tra myc tieu) cho cac ben thir ba tham gia trong chudi cung iing, viec nay ddi hdi mdt qua trinh thao luan chi tiet giiia nha quan tri va cac ben thir ba.
Qua trinh thao luan nay can phai dam bao hai tieu chi sau:
Thii nhat, mirc gia phai tra muc tieu cho cac ben thii ba trong chudi cung ling khdng the cao ban miic gia thi trudng cua nd.
Thii hai, miic gia phai tra muc tieu cho ben thii ba phai dam bao lgi nhuan lau dai va kha nang tdn tai cho cac ben thir ba.
Tinh hu6ng III
Ddi vdi cac cdng ty boat ddng trong moi trudng ma trong do, mirc dg phan iing ciia chudi cung iing (nha cung cap va quy trinh phan phdi cua cdng ty) la thap ddi vdi cac tinh hudng biln dgng cita thi trudng, nhu cau ciia khach hang it da dang va c6 sy bien ddng cham.
Trong tinh hudng nay, chuoi cung ling cua cong ty dugc thiet lap vdi mgt cau tnic it linb dpng, khdng kip thay ddi de dap ting nhu cau ciia khach hang va tir dd lam giam kha nang canh tranh cua cdng ty.
Trong tinh hudng nay, cbi phi muc tieu cung dugc sti dung tucmg ty nhu trong tinh hudng I trgng giai doan dau. Dau tien, nha quan tri sau khi van dung cac ky thuat phan tich thi trudng de xac dinh nhirng nhu cau quan trgng nhat cua khach hang, vi du nhu giag hang diing thdi diem, quy each ddng gdi, bao hanh... Sau dd, nha quan tn tien hanh phan bo tdng chi phi muc tieu ciia boat dgng chudi cung img cho timg boat dgng tao nen gia tri cho khach hang dya tren mdt ty le gia tri mang lai cho khach hang cua timg boat dgng.
Gia tri chi phi phan bd dupe xem nhu la chi phi muc tieu cho tiing boat dpng trong chudi cung iing.
Diim khac biet cua tinh hudng nay va tinh hudng I la viec sir dyng chi phi muc tieu ciia tinh hudng nay de xem xet cac bg phan hien nay dang khdng dap ung dugc nhu cau cila khach hang, tir do nha quan tri se dua ra cac quyet dinh nham cai thien chudi cung iing.
Tmh hudng IV
Ddi vdi cac cdng ty boat dpng trong mdi trudng ma ttong dd, miic dp phan img cua chudi cung iing (nha cung cap va quy trinh phan phdi cua cdng ty) la thap ddi vdi cac tinh hudng biln dpng ciia thi trudng, nhu cau cua khach hang it bien dgng.
Trong tinh hudng nay, nha quan tri tap trung vao viec kiem soat va cat giam chi phi cua chudi cung ling nham mang lai miic gia thap cho khach hang. Vi ly do tren, cac nha quan tri thudmg van dung ky thuat phan bd chi phi dua tren boat dgng (ABC) trong qua trinh quan tri cbi phi chudi cung irng trong trudng hgp nay. Liic nay, chi phi myc tieu chung cua toan bg chudi cung ting se dugc phan bd cho timg boat dgng trong chudi dua tren mdi quan he nguyen nhan va ket qua ciia tung boat ddng, tir do giiip xac dinh chi phi myc tieu phit hgp cho tiing boat ddng trong chudi cung irag tuong thich vdi lgi ich mang lai tir boat ddng do cho cdng ty.
Tuy nhien, trong tinh hudng nay, nha quan tri can phai cd sy giam sat thudng xuyen ddi vdi timg hoat dgng trong chudi cung iing nham can bang giira chi phi va lgi ich cho timg boat dpng, nham tranh viec canh tranh khdng lanh manh cua cac nha quan tri bd phan khi phan bo cbi phi myc tieu.
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Nghian cihi trao ddi
2.3. Vgn dung chi phi muc tieu trong qudn tri chuoi cung img
Viec lya chpn tinh hudng phii hgp cua chuoi cung iing chi duoc xem la diem khdi dau cua qua trinh dua chi phi muc tieu vao quan tri chudi cung iing. Sau khi xac djnh muc tieu cita viec van dung chi phi muc tieu trong chudi cung ting, nha quan tri tien hanh xay dyng he thong quan tri chi phi chg chudi cung ling thich hgp vdi myc tieu chi phi d l ra. Qua trinh nay cd thi dupe ket hgp vdi he thong phan bo chi phi dya tren boat dpng (ABC). Mdt trong nhiing md hinh dugc sti dung trong quan tri chudi cung ling la md hinh 4 budc (Bernard J. Lalonde, Terrance L.
Pohlen. 1998).
Budc 1: Xac dinh chi phi myc tieu cho toan bp chuoi cung irng.
S a do 4: Xac djnh cac nguon lyc cho tirng hoat d^ng
Nha quan tri xac dinh chi phi muc tieu cho toan bp chudi cung ling.
Chiphimgc tieu cua chuoi cung dng = Gid bdn - Lgi nhuan mong muon ' Chi phi muc tieu cua cdc hogt dgng khac
Budc 2: Xac dmh tdng chi phi muc tieu cho timg boat ddng.
Nha quan tri tien hanh phan tich chudi cung iing hien hanh cua minh, xac dinh cac bp phan, cac boat dgng va cac ben thii ba tham gia vao chudi cung iing. Sau do.
Bang 1
nha quan tri xem xet viec phSn bl
"Chi phi myc tieu ciia chuoi gia tri"
de xac dinh "chi phi myc tieu" timg boat dgng cua cac bO phan va "miic gia phai tra myc tieu" cho timg ben thii ba tham gia vao chudi cung img. Qua trinh phan bd nay cin phai phii hgp vdi tiing tinh hudng cu the cua cong ty.
Tinh hudng 1: Nha quan tri t|p trung vao vi$c xac dinh nhiing nhu cau can thiet ciia khach hang, ttr d6 xac dinh cac boat dgng nao mang l^i gia tri cao nhat cho khach hang
HOATBONG Neudn lire Lao dpna Vat heu May moc tluel bi - conp cy Chi phi quan Iv, S i ^ sat Chi phichobcRihutba TSnE
So linftiS cac nguon Itrc dir kien So pio lao dgng So lu^TiK v|l ll^U So Riii'Tniy
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Sty dd 5: Xcic djnh chi phi muc tieu cho tCpng doi t u ^ n g dau ra cua chuoi cung u'ng
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NghiAn ciiU trao d6i
de xac dinh "chi phi myc tieu" hoac
"mirc gia phai tra myc tieu" thich hgp cho timg hoat dgng.
Tinh hudng 2: Nha quan tri tap trung vao viec xay dyng mgt "miic gia phai tra myc tieu" thich hpp cho timg doi tac thii ba
Mirc gid phdi trd muc tieu = Gid thi truang cua hogt dong do hen thu ba cung cdp - Lai nhugn dif kien
Sau do, nha quan tri tiln banh trao ddi vdi timg ben thii ba nham lya chgn ddi tac phu hgp.
Tinh hudng 3: Tuang ty tinh huong 1.
Tinh huong 4: Nha quan tri cd the xem xet viec phan bo "Chi phi myc tieu cua chudi gia tri" theo nhieu tieu thiic phan bd khac nhau.
Budc 3: Xac dinh cac ngudn lyc de thuc hien cac hoat ddng.
Nha quan tri van dyng he thdng phan bd cbi phi dua tren hoat dpng (ABC) d l xem xet cac ngudn lyc can thiet cho cac boat d^ng trong chudi cung umg cua cong ty (sa do 4, trang 12).
Lao dpng Vat lieu
May mdc thilt bi - cdng cu Chi phi quan ly, giam sat Chi phi phai tra cho ben thir ba Nha quan tri xac dinh chi phi myc tieu cho timg nguon luc cua timg hoat dgng rieng biet (bang 1, trang 12).
Buac 4: Xac dinh chi phi myc tieu cho timg ddi tugng diu ra cua chuoi cung irng.
Nha quan tri xac dinh cac ddi tugng dau ra cita chudi cung ung, do cd thi la cac phan khiic thi truang, cac nhdm khach hang muc tieu, nhdm san pham... Sau dd, nha quan tri xac dinh sd luong miic dp boat dgng tuang iing can phai cun^
cip cua mgt hoat ddng cho timg ddi tupmg diu ra cua chudi cung iing (sadd 5, trang 12).
Sau khi thyc hien qua hinh phan bd chi phi myc tieu trong 4 budc
Bang 2
Coi tuvng dau ra:
Ho9t dfing Giao nh|n Ton kho Thiet l^p quy trinh Bao hanh Tfine
Muc iQ hoat d$ns (f|r kiin Khoanc each ^ a o n h ^ Th(ri giantdn kho Th&i fiian Ihi^t l|p Dijn lich done eoi So lucniB bao hanh
Chi phi muc Ulu
nhu tren, nha quan tri se xac dinh gin kit giiia DN va cdc ben thii ba dupe chi phi muc tieu tuang iing trong chuoi cung iing nhu nha cung cho timg ngudn lyc, timg boat ddng cap, ben ban le, phan phoi, van va timg ddi tugng diu ra ciia chudi chuyin.... va khdng cd nhiing cung img. Dieu nay giiip cho viec chuan myc chung trong viec danh quan ly chi phi cua chuoi cung iing gia ddi vdi cac ben thii ba, nha dugc cy the va phii hop vdt timg quan tri rit khd dl cd dupe thong tinh hudng tuong iing cita chudi tin nhim xac dinh miic do phan cung ung nhu da trinh bay trong ^mg ciia cac ben thii ba frong chudi phan tren (bang 2). cung iing cua minh. Do dd, nha 3. M6t s6 van de tdii vSn diing quan tri se rat khd khan de biet chi plii myc tieu trong quan tri dugc sy tuang thich va miic dp cliuSi cung irng tai cac DN Viet phan iing giiia cac ben thir ba vdi Nam cac bd phan cua DN trong chudi Hien nay, do sy phat trien nhanh cung img. Vi dy, nha quan tri chdng cua nin kinh tl Viet Nam, khdng biit chic dupe thai gian giao ddng thdi vdi do la sy canh tranh hang cua nha cung cap nen se manh me ban giiia cac DN da tbiic khdng the lap ke hoach san xuit diy nhiing nha quan tn DN quan ciing nhu la ke hoach giao hang tam nhieu hem den viec v§n dyng
quan tri chudi cung iing nham tang cudng tinh canh tranh cho DN minh. Tuy nhien, trong qua trinh
phu hgp cho timg khach hang.
Thu ba, sy thieu hd trp trong he thdng quan tri chi phi. Hi?n nay, phin Idn cac DN Viet Nam vin ling dyng quan tn chudi cung img chua ap dung viec phan bd chi phi vao cac DN Viet Nam, cac nha quan
tn gap phai nhirng van de sau day:
Thu nhdt, nha quan tri khd khan khi xac dinh cac thanh phan cua chudi cung irng trong DN tai Viet Nam. Phin Idn cac DN Viet Nam hien nay thudng khdng cd mgt cau tnic to chiic ciing nhu phan quyen ro rang giiia cac bg phan tham gia trong qud trinh thuc hien chuoi cung ling, dieu nay gSy ra cac khd khan cho nha quan tri kbi quyet dinh tai cau tnic lai chudi cung img cung nhu khi nha quan tri xac dinh cac tieu chi de thuc hien qua trinh phan bd chi phi muc tieu cho tiimg bd phan trong chudi cung iing.
Thu hai, thieu thong tin cho viec phan tich myc tieu ciia chudi cung ling. Do nhimg thieu sdt trong viec
dya tren hoat dgng (ABC) trong quan tri chi phi, nen viec dua vao ap dyng each phan bd nay trong cac DN tai Viet Nam la mdt vin de cdn nhieu khd khan, bi dd, viec phan bd chi phi muc tieu cua chuoi cung ling chg timg bd phan ciia chudi cung ling ciing se gap nhiing kho khan tuang tu.
Thu tu; cac lien ket vdi ben thii ba trong chudi cung img khong dugc cam ket mdt each day du.
Hien nay, tai Viet Nam, cac cam ket vdi ben thii ba trong chudi cung ling thudng khdng dugc quan tam diing myc, nhiing sai sdt ciia ben thii ba thudng khdng dugc danh gia dung mn:c. Ddng thdi, cac nha quan (Xem tiep trang 62)
^chi'^etodn&'^imitodnsothdng 12/2019 K S
Nghien cuTli trao doi
ngdn chdm, bd tri nguon luc chua sdn sang ddy du, ddi tugng nhan trg giiip xa hpi cdn phdi chd dgi, thii tyc hd so cung kha cimg nhac, thieu tinh thyc tiln ddi vdi mpt sd ddi tugng dac thii.
Cdng tac kiem tra giam sat, ddnh gia hieu qua tai chinh cua cdc chinh sdch trg giiip xa hgi thudng xuyen hien nay cdn ban che. Chua cd chi tieu danh gia higu qua huy ddng va phan bd ngudn luc tai chinh. "S^ec danh gia Idem tra mang tinh ngi bd, chua cd gidm sdt dpc lap va su tham gia tich eye cua cac don vi lien quan.
6. Kien nghi
De hodn thign quy trinh lap vd duyet du toancac chinh sach trp giup xa hgi thudng xuyen, tdc gid de xudt mgt sd kien nghi sau:
Mot Id, tiep tuc sira ddi Ludt NSNN, day manh phdn cdp phdn quyen, tang tinh chu dpng cho dia phuang, quy dinh ro mirc do phdn quyen va trdch nhiem giai trinh trong phdn cap ngdn sdch vd buy dgng ngudn lyc tdi chinh thyc hien
chinh sach, chuang trinh trg giiip xa hgi thudng xuyen
Hai Id, xiy dyng van bin phdp lu?t, hinh thanh khung phap ly, lam ca sd phap ly dl cac dia phuang can cii xiy dung ca che huy dgng, khuyen khich vdi ngudn lyc tii xa hdi, tao su cdng bang trong chi tieu cho cac ddi tugng bdo trg xa hdi giiia tinh ty chii dugc NSNN va phy thugc hoan toan vdo ngdn sdch tnmg uong
Ba Id, xiy dyng quy dinh ty le chi tieu tdi thieu phan bo NSNN dl thyc hien chinh sdch, chuang trinh trg giup xa hgi thudng xuyen trong tdng chi thudng xuyen NSNN. Xdc dinh chi tieu cho trg giiip xa hpi thudng xuyen la khodn ddu tu cho xa hgi tuong lai, trong moi quan he giiia tang trudng kinh te va gan ket xa hgi. Cdn cd cbi tieu giam sdt hieu qua tdi chinh cua NSNN chi cho trg giup xa hgi thudng xuyen.
Bon Id, ddi mdi quy trinh lap, phin bd, chip hanh va quyet toan ngin sach. Cdn quy dinh ro cy the ban nhiem vy, quyin ban va trach
nhiem ciia cdc cdp chinh quyen trong quy trinh ngin sdch, bao dam quyin ty chii ciia cip duai gan lien vdi tang cudng tinh rainh b^ch vd trdch nhi^m giai trinh ve tai chinh d cdp dia phuang. Ddng thai, tang cudng hoat dpng giam sdt cua cac CO quan din cir nham bao ddm tinh hieu qui cua qudn ly ngdn sich, dac bigt vdi cac chinh sdch vdi ddi tugng bdo trg xa hgi.D
(Tiip theo trang 13)
tri thudng vi tdi da hda lgi ich ciia minh md qu8n mit vigc phai ddm bdo cdc lgi ich tdi thieu cho ben thii ba. Dieu nay cd the ddn den viec nha quan tri phdi thay doi ben thii ba thudng xuyen va lam xao trgn trong ciu tnic ciia chudi cung iing.
4. Ket luan
Hien nay, cdc cdng ty dang van dyng rit phd biln ly thuyet ve chudi cung iing trong qud trinh quan Iy cua minh. Vigc quan ly tdt chi phi chudi cung iing se giup cho nha qudn tri mang lai nhieu gid tri hem cho khach hang, ddng thdi tdi uu hda cdc lgi ich cua ben thii ba tham gia trong chudi cung img vd tir do tang cudng khd ndng canh tranh ciia cdng ty. Trong qud trinh dd, chi phi muc tieu ddng mot vai trd quan trpng trong viec dinh hudng va kiem soat qua trinh sii
dyng chi phi cho viec van hanh chudi cung iing.
Ddng thdi, ciing vdi hg thdng phdn bo chi phi dya tren boat ddng (ABC), chi phi myc tieu da gdp phin hd trg cac nhd qudn tri cd dugc cac thdng tin de cii tien vd tuy bien cac thdnh phdn cua chudi cung ling cho phii hgp vdi tiing ddi tugng ddu ra cua chudi cung ling.D
Tdi lieu tham khdo Archie Lockamy III & Wilbur I Smith (2000), "Target costing for supply chain man- agemenf cnteria and selection".
Polilen, "Issues in Supply Cham Cost- ing," InlernationalJoumal of Logistics Man- agement, Vol 7. No I, 1996.
EUram.L.M (!99I). "Supply cham man- agement Ihe industrial perspective" Inlerna- tional Journal of Distribution and Logistics.
Mall, R W., Johnson, H.T. and Tumey, P.B.B (1991), Measuring Up Charting Path- ways lo Manufacturing Excellence, One Irwin, Homewood, IL
Tai lieu tham khdo 1 Lugt NSNN ngay 16/12/2002 2. Nghi dinh so 60/2003/ND-CP ngay 6/6/2003 cua Chinh Phu quy dinh chi dk va hu&ng dan thi hanh Lugt NSNN.
3. Thong ne sd S9/2003/U-BTC ngay 23/6/2003 cua BTC hu&ng ddn thuc hi?
ND s6 60/2003/ND-CP ngay 6/6/2003 cua Chinh phii.
4. Chi thi ciia Thii tu&ng Chinh phu ve viec xdy dimg ke hogch phat trien idnh te xa hoi va dyr toan NSNN hdng nam.
5. Cdc Thong tu hu&ng ddn cua BTC ve lap die todn thu, chi NSNN hdng ndm
6. Quyet dinh cua Thu tu&ng ChM phu, cua BTC ve giao du todn NSNN hdng
Sharman, PA. (1994). "Activity-based costing implementation issues " in Bnnker, BJ Handbook of Cost Management Warren, Gorham & Lamont, Boston
Tanaka, T. (1993), "Target costing at Toyota" Journal of Cost Management. Vol. 7 Ansari, SL. Bell, JE and CAM-I Cost Goals Core Group (1997b), Target Costing.
The Next Frontier in cost management strategy: A CAM-I / CMS Templates Profit Planning and Cost management. Irwin, Chicago
APICS / CPIM (1997), Basics of Supply Chain APICS CPIM ± 1997 Management Study Guide
Brimson. JA (1994), "Overview of activ- ity-based management", tn Brinker, BJ (Ed.),Manuals manage costs. 1995 Edition, Warren, Gorham & Lamonl, Boston.
Ellram, LM (1991), ' 'managing the sup- ply chain industrial perspective", Interna- tional Journal of Distribution and Logistics,.
IMA (1992), Practices and Specifica- tions: Costs Logistics Management, State- ment Number 4P. Report onaccounting management. Institute of Management Ac- countants, Montvale, NJ
