Nghien ciJfu t r a o doi
Van de nhan dien, phdn loai chi phi sdn xudt phuc vu viec ra quyet dinh ngdn han
trong doanh nghiep thuang mai
a quye't dinh la mdt trong nhung chuc ndng co ban eda nha qudn ly. Cac nha ly phdi thudng xuyen duong ddu vdi nhung quyei dinh nbu: Siin xudi edi gi? San xudi nbu Ihd nao? Nen lu lam hay mua cdc bp phdn, cdc linh kien phu lung?
Dinh gid sdn phdm ra sao? Sd dung cdc kenh phdn phdi nhu the nao? Cd nen chap nhdn cdc kenh dat bang ddc biet hay khdng?... De thanh cdng trong vice ra quyei dinh, cdc nhd qudn ly phai dua vao cae thdng tin thich hop cho tdng tinh hudng ra quyet dinh.
Bai viet nay, bim den van dd nhdn dien, phan loiii clii phi nbu the nao cho phd hpp dd cung etip thdng lin cho lanh dao ra quydl dinh irong cdc dim vi lam thai chua sdp xep dupe kd lodn quan tri.
Tiip hi^ip cbi phi
Vice thu thap so lieu chi phi theo mdt cdch cd td ehdc thdng qua be thdng kd lodn, diic bicl la be thdng sd chi tiei. Vi du, chi phi ducrc tap birp iheo each phdn loiii chi phi theo ndi dung kinh td ban dau: chi phi nhiin cdng, chi phi nguyen vat lieu, chi phi .sdn xuiit ehung tiii cdc sd chi tiet theo ddi SXKD.
Phim bd chi phi
Cae chi phi ehung can dupe phdn bd cho cac dd'i tupng ehiu chi phi.
Vice phdn bd cbi phi ehung ed the dua Uen nguyen tdc sau:
- Phai chpn lieu thde phiin bd
B PGS. TS NGUYEN THj TAM dam bdo dupe chinh xdc va nen tdn tai trong thdi gian nhd't dinh. Cdc edn ed de phan bd ibudng la: chi phi NVL true tiep, chi phi nhdn cdng true liep bay idng cbi phi vat cbdi true tie'p.
- Hoae chpn phdn bd cbi phi theo cdch dng xu cua chi phi:
Khi dd, cbi phi cd ihd Uich thanh bie'n phi \'a dinh phi dd phdn bd rieng thi se hpp ly ban.
-I- Phdn bd bidn phi: bien phi phdt sinh ty le vdi mdc dp dich vu thuc hien.Vi vdy, trong mdl sd tmdng hop ed thd sd dung doanh thu lam edn ed phiin bd. Bien phi phdt sinh thudng ty Ic doanh thu nen edn cd doanh thu dd phiin bd viin hpp ly.
-I- Phdn bd dinh phi: dinh phi ibudng dn dinh nen phdn bd dinh phi cho cdc bp pbdn ciin cd theo muc dp su dung dich vu, viit tu ddu viio... Dinh phi thi dn dinh, khdng bie'n dpng theo doanh thu vi vdy ndu edn cd doanh thu de pbdn bd thi khdng hpp ly.
Nhdn dien cbi phi theo dng xu Ddi vdi nhung cdng ty chua thuc bien kd lodn qudn tri thi trong qud U-inh nghien cdu phdi dua vao sd lieu U-en cdc lai khoan ke lodn tai chinh vd cdch pbdn loiii chi phi theo dng xd dd phdn bicl dinh phi vd bien phi.
Nhdn dien chi phi theo dng xd nhu biing 1 U'ang 34.
(I) Chi phi vdi lieu
- Phiin nguyen vat lieu gian tidp
dimg cho siin xudi vi ehung cd gia tri nhd khdng ihd xac dinh cu ibd cho tdng san phiim.... Cac cbi phi nay dupe COI Id bie'n phi.
- Phan vat lieu ddng cho sua ehua, bao ducmg TSCD dupe coi la dinh phi.
(2) Chi phi dung cu sdn .xudt - Dupe coi la cbi phi hdn hop, nd la chi phi ve cdng cu. dung cu dimg dd .sim xudi lao ra sim phdm.
- La bie'n phi: Neu mdl khudn mdu due sd dung ed dinh lupng .sd sim phiim Siin xuiil, vued qud sd sim phiim nay phdi lliay khudn.
- Lii djnh phi: Ndu cim cu viio thiri gian sd dung mdt mdu, khudn dd thay md khdng quan liim de'n lucmg sdn pbiim Siin xuiii eua mdt khudn mdu.
(3) Chi phi thue dich vu ngodi Loai cbi phi nay bao gdm nhidu ndi dung tuy theo phuong thde trong hop ddng thue, cd thd Id dinh phi, bay cbi phi hdn hpp.
(4) Chi phi vdi lieu hao hi ciia chi phi hdn hang: la cbi phi hdn hpp.
La bidn phi: thay ddi theo lupng hang boa lieu thu nhu: vat lieu bao bi dimg ddng gdi hang hda lieu thu.
La dinh phi: vdi heu dung sua chua tai san ed dinh.
(5) Time vd le phi ciia chi phi cliinr Gdm nbieu loai thue \ii chi phi khiic nhau.
Lii bie'n phi: Gdm cdc Ic phi vd thud linh theo kdt qua kinh doimh.
Lii dinh phi: Gdm tliud mdn bdi.
thud\'dn, time nbd diil.
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N g h i e n citu t r a o doi
Bang 1:
Khoan muc chi phi
Gici v6n hing bin ChiphlNVLtri/ctiSp 3. Chi phi nhan cong TT 4.ChiphlSXC
- Chi phi nhan vien phan xudng - Chi phi vat lieu
- Chi phi dung cu - Chi phi khau hao TSCD - Chi phi dich vu mua ngoai - Chi phi bang tien khac 5. Chi phi bin hdng - Chi phi nhan vien ban hang - Chi phi vat lieu bao bi -Chi phi dich vu - Chi phi KHTSCO -Chi phiDVmua ngoai -Chi phi bang tien khac
6. Chi phi quin ly doanh nghiep - Chi phi nhan vien quan ly - Chi phi vat lieu
- Chi phi dung cu van phdng - Chi phi KHTSCD - Phi, le phi -Chi
- Chi phi bdng lien khac -Chi phi dich vu mua ngoai
Tai khoan 632 621 622 627 6271 6272 6273 6274 6277 6278 641 6411 6412 6413 6414 6417 6418 642 6421 6422 6423 6424 6425 6426 6428 6427
bien phi X X X
- - - - - - - - - - - - - - - - - - -
Binh phi
- - - -
X
- -
X
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X X X
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X X
-
X
-
X X X X
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X X
-
Chi phi hon hop
-
X
-
X X
-
X
- - -
X
- -
X
-
X
-
X
-
X
Ghi chu
(1) (2)
(3)
(4)
(3)
(5)
J 3 ) Phucmg phdp id cbdc ibu ihdp so
heu vd phim bd chi phi cho lung bd pbdn till cdng ty lliucmg mid dieb vu.
Pbdn lotii chi phi ibeo dng xu Dua viio sd heu Utn cdc sd ke lodn ciin phiii lidn himh phim ra dinh phi va bidn phi eda idng bd phdn.
* Ddi voi nghiep vii khach san:
- Dinh plii bao gdm cdc khoan cbi phi sau:
-I- Tien lutmg cua edn bd quan ly hudng ibeo lucmg ihcii gian (edn cu vao ,sd lieu uen king linh luong himg Ihi'uig).
-I- Kio hiem xd hdi, bao hiem y te', kinh plii cdng doiui linh ly le 19%
Uen lien lutmg lutmg dng.
-f- Toim bp chi phi cdng cu dung cu phim 1x1 cho lung thdng (liiy uen bimg phiin bd cdng cu dung cu).
-I Toiui h/) chi |ihi khiiu hao tai sim ed dinh (lii)' U'cn bimg linh va phim bd
khdu hao tai san cd dinh).
-\- Chi phi dieb vu mua ngoiii: bao gdm tidn dien, bao ve, lien dien thoiii thue bao, tidn mua vim phdng phdm dua vao phdn loiii chi tidt ghi sd himg ngay.
-t- Cae khodn cbi phi khde phdl sinh nhung klidng phu thude viio doanh thu hay sd lupng khdch d nbu chi phi sua ehua nhd thudng xuyen ...
- Bidn phi bao gdm:
-I- Tien luong eda nhdn vien but'mg theo ty le U-en doanh thu (edn cd viio biing linh luong).
-I- Bao hiem xa hdi, bao bidm y id, kinh phi cdng doim (cim ed vdo luong CO bdn trong sd lutmg eda lung nhim
\ien Irien hutmg x 19%,) eua nhung nhim vien luimg I'mg.
-F Chi phi dieb \'u mua ngoai:
nhdng cbi phi ehm iuih hutmg Uirc liep eda sd lutmg khdch himg nhu lien
mua nguyen vat heu, lien dien, tien nude, lien cude phi dien ihoiii (ngoai phan Ihue bao) phuc NTJ cho lung phdng.
-I- Chi phi khac: chi phi dd dung phuc •vu cho khdch hdng nhu: xa phdng, ban chai, thude danh rdng ...
dung mdt lan.
* Ddi vdi cdc cih hdng bdn dich vu:
- Dinh phi bao gdm:
-I- Toan bd chi phi cdng cu dung cu can cd vao bang tinh va pbdn bd cdng cu dung cu dang sd dung.
-I- Khau hao tai sdn ed dinh vd tien thue nha: edn cd vao sd khdu hao tai san CO djnh va cbi phi thue nha do cdng ty phan bd.
-I- Chi phi dich vu mua ngoai nhu:
cbi phi quiing edo, in dri, cude phi dien thoai thue bao, tidn dien, tidn nude, chi phi hdi hpp.... C m ed cdc khoan muc chi phi tren sd cbi phi dd lay .so lieu.
- Bie'n phi bao gdm:
-I- Gid vdn bang ban: edn cd vao s6 cbi tiet gid vdn hang ban TK 632 duct md va Ibeo ddi cho tdng ciia hiing.
-I- Tien lucmg: bao gdm luong khodn theo ty le tren doanh thu, lien thudng ndng suat: lay so lieu Utn bang luong va cac khodn thucmg.
-I- Bao bidm xa hpi, bao hiem y te', kinh phi cdng doan vdi ty le la 19%
tren tidn lutmg cap bdc.
-I- Chi phi dich vu mua ngoai: ti&i xang xe d td van lai, lidn thue dcing goi, ehuan bi bimg dd bdn ra... Iii'y sd lieu
\itT\ cae muc U-ong sd chi phi.D
Tai lien tham khao
fiien S.Ballas va Richard O.Zeibe- Gd WSu phan tieh chi phi va lai ich (Le Thuy dtctit htf//Mm.kinhtehoccomrindex.php.name = Ne*
&lilerai1ide&sid=15.
Nguyen Tan Binh (2005) "Ke toan quan h' nha xuat ban TTiohg ke Ha Wa
Cac cdng cu thiet thixdera quyet dinh qteii ly (2007): http//^tbao.vrVindex2php?oplion - com = conten=viewit =
• Jd/i I/i/ •/{('• /((ill .'/((till JCC.')
