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Nhan dien trung tam chi phi trong cac doanh nghiep chuyen kinh doanh ndi dung so Viet Nam

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rong didu kien canh franh vdi ede doanh nghidp ngogi frong Unh vuc npi dung sd hien nay, edc doanh nghiep chuyen kinh doanh ndi dung sd

\^et Nam edn phdi cd cde gidi phdp nhdm kidm sodt chi phi, ha gia thdnh, ehdp nhdn gid bdn Uieo cdc doanh nghiep ndi dung sO ed von ddu tu nude ngodi nhdm dat duge Igi nhudn mong muOn. Kd todn quan tri chi phi la cOng ey huu hieu giup cae doanh nghidp chuyen kinh doanh ndi dung sd Viet Nam kidm sodt chi phi tot hon. Dd xdy dyng dugc he Uidng kd todn qudn til chi phi hieu qud, cdc doanh nghiep chuyen kinh doanh nOi dung sd Viet Nam edn tiiidt phdi nhdn dien, xdy dung cdc trung tdm frdch nhiem, eu thd Id hung tdm chi phi.

1. Trung tam chi phi (Cost Centerl

Ld trung tdm frdch nhiem md nhd qudn ly ehi chju frdch nhiem, hodc ehi ed quydn kiem sodt vd ehi phi, khdng cd quydn kidm soat vd doanh thu, loi nhu$n hay ddu tu. Tmng tdm ehi phi gdn lidn vdi cap quan ly mang Unh chdt tac nghiOp, trye tidp tao ra san phdm, djeh vu nhu phdn xudng sdn xudt. MOt hung tdm ehi phi ed thd Id tuong ddi nhd, giong nhu mOt bO phdn duy nhdt vdi mOt vdi ngudi, nhung cflng cd the khd Idn nhu todn bp mOt nha may bode khu vye hanh ciu'nh cho mOt doanh nghiep lOn. Mdt sd tmng tam ehi phi cd tiid bao gOm mdt so tmng tam chi phi nhd hon. Vi dy, mpt nha may cd the dupe phdn dogn thdnh cac phdn xuong sdn xuat, mOi phdn xudng sdn xuat Id mdt tmng tdm chi phi. Tmng tdm chi phi thudng thyc hien cdc nliiem vy nhu: lap dy todn chi phi, phdn loai ede ehi phf phdt sinh, so sdnh chi phi thue td vdi dinh mfle ehi phi Ueu chudn. Tmng tdm chi phi thudng dugc ehia lam hai d^ng:

Tmng tdm chi phi tieu ehudn: La tmng tdm ehi phi md cdc ydu td chi phi vd ede mflc hao phi vd ngudn lyc de sfl dyng sdn xuat mOt don vi sdn pham, dich vy ddu dugc xdy dyng dinh miie cu thd.

Trung tdm ehi piu dy todn: La tiung tdm ehi phi md cdc ydu td duge dy todn vd ddnh gid cdn cu yen nhidm vu dugc giao chung, khdng thd xdc dinh cy thd eho hing don vl sdn phdm hodc eho tung cdng viee ey thd eua tmng tdm.

Vide xde djnh tmng tdm ehi phi phy thude vdo quy trinh san xudt va quy md eua tung doanh nghiep. Xae

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djnh dflng cae tiung tam ehi phi se la eo sO cho viec td chfle cdng tae kd toan quan tii chi phi dd theo ddi dugc chi phi phat sinh tai tflng hung tdm, tfl dd xde djnh dung gid phi cua hing sdn phdm md nhd qudn til mong mudn.

2. Thuc trang nhan dien mmg tam chi phi tai cac doanh ngiiiep chuyen kinh doanh noi dung so Viet Nam

Pham vi xdc djnh ehi phi vd Uiu nhdp eua kd todn qudn hi clu phi duoc chi tidt theo tung tmng tdm hdch nhiem. Tmng tdm frdeh nhidm Id mOt bO phdn frong mOt tO ehflc md ngudi qudn Iy cfla bO phdn dd ed quydn didu hdnh va ed frdch nhiem ddi vdi sd chi phi vd thu nhdp phdt sinh hoae sd vdn ddu tu su dung vdo boat dOng kinh doanh.

Cdc tmng tam ehi phi eung edp cdc hoat dpng, edc boat ddng t^o nen sdn pham cfla doanh nghidp dupe bidu didn bang nhiing "hoat dOng" efla cdc tmng tdm.

Md hinh ndy gpi la md hinh xdc djnh gid phi fren eo sd hoat ddng. Viec md td doanh nghiep theo hinh thflc fren ddn den xuat hien mpt mang ludi ehu chuydn eae Iudng ehi phi. Kd todn qudn tri tidn hdnh phdn bd nguon lyc dd tieu dflng (chi phi) cho eae bd phdn vd edc boat dOng.

Tac gid thye hien khdo sdt nOi dung vd phdn edp qudn ly va nhu edu thdng Un ddi vdi edc nhd qudn tri yong cde doanh nghidp ehuydn kinh doanh nOi dung sd Viet Nam cho thdy: Cdc Idnh d£io phOng, ban vd trung tam, phan xuong chiu ydch nhiem bao cao hude giam dde doanh nghiep vd cde boat dOng chuyen mdn. Cdc ehi phi phdt sinh tai ede bO phdn ciii tap hgp theo kenh cfla phdng kd todn, Idnh dao eae bO phdn khdng chiu trdeh nhidm vd nOi dung ehi phi tai bO phdn minh phu frdch. Do dd, ede tmng tdm chi phi chua dugc hinh thanh tai cdc doanh nghidp 3. Giai phap ve nhan dien trung tam chl phi trona cac doanh nghiep chuyen kinh doanh noi dung so Viet Nam.

B6 hoan thidn kd todn qudn tri chi phi t^i cae doanh nghidp ehuyen kinh doanh nOi dung sd Viet Nam ddi hdi phai xdc djnh dugc cde trung tdm ehi phi phfl hgp vdi quy hinh sdn xudt vd dac didm sdn xuat kinh doanh tai cac doanh nghiOp nay. Nhin chung.

vide td chiie sdn xudt djch vu 0 cdc doanh nghiep nOi dung sd Vidt Nam hiOn nay la phu hgp vdi didu kidn thuc td efla doanh nghiep- Phyc vy eho cdng tdc qudn hi chi phi vd phfl hpp dde didm ho^t dOng sdn xudt kinh doanh efla mirih, doanh nghiep ehuyOn kinh doanh ndi dung sd Vidt Nam edn xdy dung cdc tmng tdm ehi phi. Trung tdm chi phi t ^ cac doanh nghiep ehuyOn kinh doanh ndi dung sd Vidt Nam duge xdy dyng dya yen edch phdn loai chi phi theo chiie ndng va ehi tidt theo cac bO phdn, sdn phdm djeh vy nhdm tao didu kien thudn Ipi frong eae khdu nhu tinh gid thdnh, xac djnh chi phi sdn xudt, ehi phi ngodi sdn xudt. Nha quan ly eao nhdt chju frdch nhidm cfla tmng tdm ehi phi la gidm ddc. Dya vdo ddc didm sdn xudt kinh doanh, vd qui trinh cdng nghe san xudt eua doanh nghiep ehuyen kinh doanh nOi sd Viet Ncun, ehia hung tdm ehi phi thdnh ba nhdm ehinh: Nhdm tiung tdm ehi phi thupc khdi sdn xudt, nhdm cdc trung tdm chi phi thuOc khOi kinh doanh vd nhdm ede tmng tam chi phi thuOc khdi quan Iy.

Tmng tdm chi phi thuOc khdi sdn xudt: Ddy Id hung tam ehi phi tieu ehudn, bao gOm chi phi phdt sinh chung efla todn bd khdi sdn xudt vd edc bd phdn thude khdi sdn xudt sdn phdm djeh vy efla doanh nghidp chuyen kinh doanh npi dung sd Viet Nam. GD sdn xudt hodc Pho GD sdn xudt Id ngucri chju ydch nhiem cao nhdt dOi vdi nhdm tmng tdm chi phi ndy.

Muc do ehi tidt efla eac bO phdn trong tmng tdm chi piii Udu chudn Id phy thuO c vdo qui trinh sdn xuat vd nhu cdu qudn ly eua edng ty. Chi phi phdt sinh se ehi tidt eho tflng phdn xudng, thdm ehi ehi tidt ddm tflng loai sdn phdm djch vy sdn xudt. DOi vdi cdc khodn chi phi ed thd tap hgp rieng theo tiing ddi tugng, sdn phdm dieh vy tW duge t^p hgp ngay tu ddu, edn nhting CPSXC khdng tdp hgp rieng eho tflng ddi tugng thi Udn hdnh phdn bO theo nhflng tieu thfle phfl hgp.

Cdn cfl vdo CO cdu qudn ty cfla cdc DN chuyen kinh doanh nOi dung sd Vidt Nam cd the ehia tmng tdm chi phi khdi san xudt thanh 2 edp dO theo so dO sau ddy:

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Cdc hung tdm chi phi khOi SX dugc phdn thdnh 2 cdp:

Trung tdm chi phi cdp phdn xudng: Trudng ban, Trudng khdi (Qudn dde) phdn xudng Id ngudi dung ddu hung tdm chju trdeh nhiem frude cdc phd giam dOc phy ydch mdng san xudt. Cdc chi phi cfla hung tdm g6m 2 phdn: Chi phi phdt sinh t^i phdn xudng vd chi pW dugc phan bO cfla bO ph^n hd frg fryc tidp cho

khdi. Vi dy cde phdn xudng sdn xudt ehinh cd ehi phi phat sinh tai phdn xudng la chi phi nguyen vat lidu trye tidp, ehi phi nhan eOng UT/C tidp, chi phi san xudt chung frong pham vi phdn xudng; bd phdn chi phi eOn I^ild ehi phi qudn Iy phdn bO tfl hoat dOng cfla ede phOng hd frp frong khdi la phdng ky thudt sanxuat.

Tmng tdm ehi phi sdn xudt cdp doanh nghidp: Chi phi phdt sinh tai cdc phan xudng duge tdp hgp theo eae nhdm do phO gidm dOc san xudt chju frdch nhidm frude giam dOe doanh nghiep.

Tmng tdm chi phi thuOe khOi kinh doanh: Vdi edc khdi kinh doanh ddy Id tmng tdm chi phi dy toan, nha#n sy fly quyen eua Tdng GD ho^e Phd tdng GD kinh doanh, GD kinh doanh Id nguOi qudn ty eao nhdt frong trung tam chi phi nay. Theo co cdu td chiic cua so dd 2 cde tmng tdm chi phi dy todn dugc xdy dyng Uianh 2 edp dO:

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Tmng tdm chi phi edp dO khu vye (Ha Ndi, Vinh, TP H 6 Chi Minh): ngudi chju fraeh nhiem eao nhdt cua tmng tdm ndy Id GD kinh doanh khu vye vd ehiu trdeh nhidm hieu qud boat ddng cua khu vyc tiudc Phd Tdng giam dOc kinh doanh. Cdc chi phi cfla khu vyc bao gOm: chi phi phat sinh t ^ khu vyc vd chi phi dugc phdn bd hi bO phdn qudn ty edp fren

Tmng tdm ehi phi thude cap DN: Chi phi bdn hang duge tOng hpp frong toan doanh nghiep. Of cdp doanh nghiep, phO gidm doc kinh doanh Id ngum eh|u trdeh nhidm trudc gidm ddc doanh nghidp.

Tmng tdm chi phi thuOe khdi quan ty: Cac hung tam chi phi thuOc khdi quan ty la trung tam chi phi dy todn, bao gdm cdc bd phdn gidn tidp nhir phdng kd todn, phdng nhdn sy, phdng IT... cdc chi phi phdt sinh t^i cdc bO phdn ndy khdng lien quan hay dnh huong trye tidp ddn nang sudt cflng nhu hieu qud kinh doanh cfla bO phdn sdn xudt hay bO phdn kinh doanh. Nhd qudn ty cao nhdt cua trung tdm ndy Id TOng GD, edc bO phan thude khOi quan Iy dugc trinh bay theo so dd 3 nhu sau:

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