Nghien cuu trao ddl
Trich va phan ho khau hao tai san co djnh trong doanh nghiep nho va vufa
s Irh Quang Trung - Bui Thj Phuc*
Viec sir dung nhieu tiiu thCrc deph^n bo chi phi khau hao TSCD c6 the lam tSng lihoi lugng cong vi$c ke to^n. Vi v$y, doi vdi Ccic DNNVV, von dJ dan gian trong to chi^c san xuat kinh doanh va mCrc dg chuyen mdn hda trong phin cong cong viec chua cao, dieu niy dudng nhu khdng phii hgp. Tuy nhidn, ip luc canh tranh cOa thi trudng ddi hoi cic DN cung phai coi trgng tinh chinh xic cOa thdng tin chi phi de dip irng yeu cau cua quan tri v4 d\nh gii bin san phim, dich vu.
T
di san ed dinh (TSCD) la mdt tai san dai ban, la kdt qua ddu tu Idn. Trong qud trinh sfl dung, cdc tai san nay bi hao mdn. De thu hdi gid tri tdi san da ddu tu cung nhu phan bd chi phi hao mdn tdi san mdt each hgp ly, DN phai lien hanh trich khdu hao TSCD. Khdu hao TSCD ngoai vide trich vao chi phf san xudt kinh doanh, cdn la ca sd dd xdc dinh thu nhap chiu thud. Han nfla, phan bd chi phi khdu hao TSCD cho anh hudng rd't Idn ddn cdc quydt dinh vd gid ban san phdm, dich vu.Mat khdc, mdi trudng kinh doanh thay ddi da lam cho vai trd cia trang thie't bi, cdng nghd trd ndn quan trgng ban ddi vdi boat ddng SXKD. Chuih didu ndy da lam cho ca cd'u chi phf cia san phdm thay ddi theo hudng giam ty trgng cdc loai chi phf tryc tidp vd tang ty trgng chi phf gidn tidp, ddc bidt la chi phf khdu hao TSCD. Trong khi dd, cdc hd thdng xdc dinh chi phf truydn thdng vdn chi dya vdo mdt bode mdt sd ft can cfl dd phan bd chi phf chung da mdt ddn di sy chfnh xdc, nhdt la trong trudng hgp cdng ly san xud't nhidu loai san phdm va quy trinh san xudt gdm nhidu cdng
doan. Cdn hd thd'ng xac dinh chi phf hidn dai (ABC) mac du da cai thidn ddng kd vd mat chdt lugng trong vide tfnh todn chi phf va khdc phuc dugc nhung ban chd ca ban ma cac hd thdng xdc dinh chi phf truydn thd'ng d^ lai nhung dudng nhu nd chua phfl hgp vdi cdc DNNVV hidn dang chidm dai da sd trong ndn kinh td nudc ta. Do vay, hd thdng quan ly chi phf cia DN ndi chung vd phuang phap phan bd chi phf kha'u hao TSCD ndi ridng cdn phai dugc bd sung dd thfch img vdi nhflng thay ddi fl-ong vide tfnh todn chi phf san phdm va phfl hgp vdi dac thu cia DN.
Khau hao v<i phi/tfng ph^p phan bd chi phf khau hao TSCD
Khdu hao la sy phdn bd ddn gia tri TSCD vao chi phf san xud't nhdm tdi san xudt TSCD sau khi hdt thdi gian sfl dung. Vide khdu hao tdi san cd tdc ddng true tidp Idn cdc BCTC, cu thd la tdi thu nhdp chju thud cia DN. Tuy nhidn, khdu hao khdng phai la khoan chi thuc td bdng tidn, ma chi dugc trich trdn sd sdch, ndn khdng anh hudng nhidu ddn ddng tidn thye td cia DN ngoai vide tdc
ddng ddn khoan thud thu nhap DN phai ndp. Khdu hao TSCD Id mdt ydu td chi phi trong gid thdnh san phdm cua DN ndn vide lap kd hoach khdu hao TSCD ndm trong ndi dung cia cdng tac lap kd hoach tdi chfnh cia DN vd cd y nghia vd cung quan trgng ddi vdi DN.
Trong cac khoan muc cua chi phf san xudt, vide quy nap cdc loai chi phf nguydn vat lidu tryc tidp vii chi phf nhan cdng tryc tidp cho tilng loai san phdm khdng qud phflc tap vi chflng thudng lidn quan true ti^p tdi timg loai san phdm, timg djch vu cu thd. Rieng ddi vdi khoan CPSXC, trong dd, cd chi phi khdu hao TSCD, do cd Udn quan d^n nhidu loai san phdm. nhidu loai djch vu ndn vide tfnh toan, phdn b^
khoan muc nay la rdt phfle tap.
Cho de'n nay, ly ludn vd thye ti^
trong quan ui chi phi da phdt tri&
va flng dung mdt sd phuang phip phdn bd CPSXC miydn thdng va hidn dai nhu: phuang phdp i^idn bd sfl dung mdt lidu thfle duy nWit.
phuang phdp phdn bd theo bd (^an, phuang phdp phdn bd theo hoat ddng. LTu didm cua cac phuong phdp phdn bd CPSXC tmydn thdng Id dan gian, dd dp dung va phfl hop vdi didu kidn kinh id chua phat tridn, boat ddng san xud't cdn mang nang linh thu cdng va CPSXC chidm mdt ly trgng nhd trong co cdu chi phi san xudt. T^iy nhidn, cdc nghidn cflu cua Homgren va cdng su (1999), Miller (1996), Cokins
* Khoa Ke todn vd QTKD- Dai hoc Nong nghiep Ha Noi
S^o^t ctu '^He todn V Miem todn Ao &tdnff 9/20//
Nghien cuu trao doi
(1996), Johnson va Kaplan (1987) va Johnson (7987. 1991) cho rdng cac hd thd'ng xdc dinh chi phf truyin thd'ng vd'n chi dua vdo mdt hoac mdt sd' ft can cfl d^ phan bd
CPSXC da mdt ddn di sy chfnh xac, nhdt la trong trudng hgp cdng ty san xudt nhilu loai san phdm va quy trinh san xudt dugc td chfle thanh nhilu cdng doan.
Bang 1 : Mo ta T S C D cOa Cty va tinh hinh trich khau hao thang 5/2011
1 2 3
4 5 6
Tl
8
Loai TSCD Nha xudng Mdy§pU-DL May ep D-TQ
MaycatDKT Mdy sao keo CT1 Mdy bam ph^ Hdu May ep Q-DL
Bang chuy6n say Cpng
Cong dung Khdng gian SX
£p tao hinh d^
£p tao hinh d^
Catdg Nau keo Bam keo
£p tao hinh quai Say ndng
Tham gia SX SP Chung
Ong BHLO
D6p nhya nguydn chat, dep nhya tdi sinh quai rdi, quai Ii6n
D6p xdp nhe Chung
Ong BHLD, d6p nhya tai sinh quai rdi, quai liSn D6p xdp nhe, d6p nhya tai sinh quai rdi
D6p nhya tdi sinh quai rdi
Trich KH T5/2011 83.600.000 56.100.000 12.700.000
1.200.000 1.450.000 2.250.000 2.700.000 5.400.000 165.400.000
Banc
n
1 2 3 4 5
2: Phan b o chi phi khau hao T S C D theo s o ca may (gid may)
San pham
Ong BHLO
Dep nhya nguyen chat Dep xdp nhe
Dep nhua tai sinh quai rdi Dep nhua tai sinh quai lien Cdng
Camdy Sdca
may 13
2 3 8 6 32
SoSP/ca may
600 1.950 2.500 1.500 1.800
Chi phf khau hao TSCD
% phan b6 40.63
6,25 9,37 25,00 18,75 100,00
CP phdn bdd.OOOd)
67.202 10.338 15.498 41.350 31.012 165.400 Bang 3: Phan bd chi phi khau hao TSCD theo so ca may co phan nhom TSCD
DVT: 1.000 dong
1 2 3 A 5 6 7 8
Loai TSCD
Nha xudng May ep U- DL May ep D- TQ May cat DKT May sao keo CT1 Mdy bam ph^ lidu May ep Q- DL Bang chuyen say Cong
Chi phi KH
83.600 56.100 12.700 1.200 1.450 2.250 2.700 5.400 165.400
Cing BHLD
33.963 (13/32) 56.100 (13/13)
589 (13/32) 1.083 (13/271*
91.735
D6p nhifa nguy§n
chit
5.225 (2/32)
1.588 (2/16)
90 (2/32L
• ' m-
6.903
Dep xdp nhe
7.837 (3/32)
1.200 (3/3) 136 (3/32)
736 (3/11)
9.909
D6p nhua tii sinh quai rdi
20.900 (8/32)
6.350 (8/16)
363 (8/32) 667 (8/27) 1.964 (8/11) 5.400 (8/8) 35.644
D6p nhua tiii sinl) quai liln
15.675 (6/32)
4.762 (6/16)
272 (6/32) 500 (6/27)
21.209
Mdt sd cac nghidn cuu khac da thfla nhdn tfnh uu vidt cua hd thd'ng xac dinh chi phi dya theo boat ddng (ABC) so vdi cac phuang he thd'ng xac dinh chi phi truyin thd'ng trong phdn bd CPSXC. Bdng each sfl dung cac tidu thfle phan bd CPC chudn xac ban, hd thd'ng ABC da cai thidn quan trgng vl mat chat lugng trong vide tfnh loan chi phf va khac phuc dugc nhirng han chd' ca ban ma cdc hd thdng tfnh chi phf truyin thd'ng dl lai. Tuy nhidn, dp dung hd thd'ng ABC ddi hdi phuang phap l6 chfle san xudt cua DN phai dat tdi trinh dd quan ly theo boat ddng va cac boat ddng cung nhu san phdm, dich vu phai dugc tach rieng. Thi nhung trong thye td', vide phdn dinh ridng bidt cac hoat ddng vdi nhau la khdng the hoac rdt khd khan. Dac bidt, dilm han ehl nhdt cua vide dp dung md hinh nay la khd'i lugng cdng vide kd'toan rdt Idn va khd phflc tap, ydu cdu nhdn vidn kl^ loan phai cd mdt trinh dd nang lyc nhdt dinh vd tdn kem nhilu ban so vdi cdc phuang phap xdc dinh chi phf truyen thd'ng. Mat khdc, dp dung he thdng xdc dinh chi phf dya theo hoat ddng khdng man theo cdc nguydn tdc ke loan chung dugc thfla nhan- GAAP. Cd y kidn cung da khuydn cdo vide dp dung hd thd'ng xac dinh chi phf dya theo hoat ddng dd'i vdi cdc DNNVV d Vidt Nam dudng nhu chua phfl hgp.
PhiTc^ng phap phan bo chi phf khau hao TSCD
Lidn quan ddn lya chgn tidu thfle phdn bd chi phf khdu hao TSCD ndi ridng vd CPSXC ndi chung trong cdc phuang phap xdc dinh chi phf Uiiyin thd'ng, nhilu y kiln cho rdng, phan bd chi phf khdu hao TSCD ndn dua trdn cdc loai chi phf tryc tidp hay la sd gid mdy boat ddng. Vide lya chgn loai chi phf true tidp ndo hay sd gid may boat ddng lam ca sd dl phdn bd phu thudc vdo ddc dilm SXKD cua DN.
^o^t- c^U tJle todn V t!f(ieni todn Ao tfuHna 9/20//
Ngliien ciiu trao floi
Muc dfeh ciia quan ly chi phi la su dung phuang phap xac dinh chi phi phu hgp nhdm eung cdp thdng tin ehi phi mdt each chfnh xac, phuc vu cho cac nha quan tri dl ra quyd't dinh kinh doanh dugc td't ban. Vdn dc dat ra d day Id lidu rdng lya chgn tidu thfle phan bd chi phi khdu hao TSCD nhu da ndi d trdn da dam bao rdng thdng tin chi phi da chinh xdc? Trong nhilu trudng hgp, vide ap dung mdt tiou thfle phdn bd chung cho todn DN nhu chi phi NVL tryc tidp, chi phi nhdn cdng tryc tidp hay la sd gid may la khdng du dl dam bao vide phdn bd chi phf khdu hao TSCD se chinh xac vd cd ich. Nha quan tri cd thd su dung eac tidu thuc phan bd khac nhau vdi cdc ty Id khdng gid'ng nhau cho cdc quy trinh san xudt, cac loai TSCD khac nhau dl khdc phuc nhugc dilm nay.
Cdc DNNVV van ndn dp dyng mot hoac mdt sd' ft tieu thfle dl phan bd chi phf khdu hao TSCD nhung vide lya chgn tidu thfle phdn bd phai dugc can nhdc d nhilu khfa canh chfl khdng chi dya vdo ty Id cua cdc chi phf tryc tiep trong long chi phf tryc tiep hay sd gid may boat ddng.
Mat khdc, DN cdn phai phdn loai TSCD theo cdng dung de bill dugc TSCD dd dung de lam gi vd lidn quan din san xudt san phdm ndo.
Xem xdt vf du: Cdng ty A chuyen san xudt gidy dep cac loai, boat ddng san xudt tai cdng ty dugc td chfle thanh nhilu khdu khdc nhau. Danh muc TSCD chu yl^u cua cdng ty vd tinh hinh trfeh khdu hao trong thdng 5/2011 dugc md la nhu dbang 1, trang 27.
Gia sfl, kd' todn cdng ty lya chgn sd ea may lam tidu thfle dl phdn bd chi phf khdu hao TSCD. Kit qua phdn bd ehi phf khdu hao TSCD trong thdng 5/2011 cua cdng ty dugc ehl ra d Bang 2, trang 27.
Xudt phdt tfl dac dilm id chfle san xudt thdnh nhieu khdu khdc nhau va cdng dung cua mdi loai
TSCD la khdng gid'ng nhau, cdc loai san phdm dugc san xudt d mdi ca may cQng khdng gid'ng nhau vd mat quy trinh. Dilu dd cd nghia Id TSCD tham gia san xudt d cac ca may cd sy khac bidt gifla cac loai san phdm. Do vdy, vide phdn bd chi phi khdu hao TSCD vdn ndn dya trdn .sd ca may hoat ddng nhung cdn phai phdn nhdm TSCD theo kha nang tham gia vao san xud't san pham cua TSCD dd sc cho kit qua chinh xac ban. Kit qua phan b6 chi phi khdu hao TSCD theo sd ca may vdi sy phdn nhdm TSCD ciia cdng ty trong thang 5/2011 dugc chi ra d bang 3, trang 27.
Kit qua phan bd chi phi khdu hao TSCD d bang 3 da cho thdy TSCD tham gia vao san xudt nhung san phdm nao thi chi cd chung mdi dugc phdn bd chi phf khdu hao ciia TSCD dd. Trdn day chi la mdt tinh hudng minh hga cho phdn tich nhung ro rang da cho thdy tfnh hgp ly trong phdn bd chi phf khdu hao TSCD tai cdng ty. Cdng ty vdn chi sfl dung mdt lidu thfle chung trong phan bd chi phf khdu hao TSCD nhung vide kit hgp vdi sy phdn nhdm TSCD theo cdng dung va kha nang tham gia san xudt san phdm cua TSCD se vfla dam bao tfnh hgp ly vdi quy md nhd va vfla lai vfla dam bao tfnh chfnh xac cua thdng tin ehi phf.
Trong dilu kidn td chfle san xudt cua cdc DNNVV, vide dp dung ddng thdi nhilu tidu thfle dl phdn bd chi phf khdu hao TSCD se lam cho cdng tac k l todn U-d ndn phflc tap, khd'i lugng cdng vide kd' loan nhilu ban vd gay td'n kem han. Vdi eac DNNVV, dp dung cac phuang phap xdc dinh chi phf truyin thd'ng vdn la mdt lya chgn ddng dugc cdn nhdc. Tuy nhidn, lya chgn tidu thfle phan bd chi phf khdu hao TSCD trong cdc phuang phap xdc dinh chi phf truyin thdng khdng ndn chi dya vao mdt hay mdt sd ft cdc yl^u id'
chi phi vi nd cd thd ddn d^n sy meo md cLia thdng tin chi phf. Di cung cdp thdng tin chi phf cho cdc nha quan tri ra quyd't dinh tdt ban, vife lya chgn tieu thuc phdn bd chi phi khdu hao TSCD ndn dugc xem xet ket hgp d nhilu khfa each khac nhau. Phdn nhdm TSCD theo cdng dung vd kha nang tham gia san xudt san phdm cua TSCD Id m6t trong nhflng tidu chf dang dugc cSn nhdc dl su dung kit hgp vdi tifiu thfle chfnh trong phdn bd chi phi khdu hao TSCD cho cdc ddi tuong chiu chi phi.D
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