Nghien ciiu trao Oiii
Thuc trang ice toan quan trj chi phi trong cac doanh nghiep san xuat thep
tren Uia ban cac tinh mien Trung
^ ^ Dirifng Thj Hodng My*
Trong dieu kien hqi nhap nhu hien nay, cac doanh nghiep can tao duac L/U the canh tranh va nang cao hieu qua hoat ddng san xu§'t kinh doanh. Dieu do, doi hoi cac doanh nghiep dn phai co day dO thdng tin li§n quan d§'n hoat ddng kinh doanh cOa minh va thong tin do phai kip thdi, chinh xac de co thS chdp lay thdi cd va ra quyet dinh dung dan. Do do, cac doanh nghiep san xuat thep tren dja ban cac tmh mien Trung, ben canh viec chd trong ke toan tai chinh vSn dang quan tam den viec hoan thien ke toan quan tn noi chung va ke toan quan tri chi phi noi ridng.
Abbreviate:
tn the globalization context, enterpilses should improve their competitiveness and productivity. This requires to have enough and exact information for management decision making.
Therefore, accounting system has composed two accounting systems, including financial accounting and management accounting. Management accounting plays the crucial role in pro- viding information for production managmenet in business activi- ty. Currently, the steel enterprises in the central provinces of Vietnam, hence, besides applying financial accounting are focus- ing on improving management system as well as cost manage- ment system.
T
rong cac doanh nghidp (DN) san xuS^t noi chung va cac DN san xuft thep noi neng, ke toan quan tri (KTQT) CO vai trd rfCt quan Irong, trong vide cung cd'p thdng tm phuc vu cho vide quan ly san xu^t kinh doanh tai cac DN. Dac bidt thdng tin chi phi do KTQT cung c^p chu yeu phuc vu cbo yeu c^u quan ly cua DN, nd di^u Ichi^n toan bd hoat ddng san xudt kinh doanh cua DN, la co sd de cac nhaNhan: 30/10/2018 Bien tap: 21/11/2018 Duyet dang: 25/11/2018 sd heu d^ phdn tfch thdng tin chi phi cho qua trinh ra quyet dinb trong cac DN san xudt thep. Theo khao sdt, chi phi san xudt idnh doanh tai cac DN san xu£t thep trfen dia ban cac tinh midn Trung Vidt Nam chu yeu duoc phdn loai theo chdc nang boat ddng. Theo each phan loai nay, chi phi san xud't bao gdm chi phi san xuSit va chi phf ngoai san xud't.
Nhin chung, cong lac phdn loai chi piii tai cdng ty ehu yg^u phuc vu cho cong tac Idp bao cao tai chinh, ehua quan tdm den phdn loai chi plii phuc vu cho edng tac quan tri DN. Vi vdy, d^ ki^m soil chi phi, phat huy vai trd thdng tin ke loan phuc vu cho nhu cdu cua nha quan tri, cdng ty cdn tiln hanh phdn loai chi phi theo each dug xu ciia chi phi.
quan ly dua ra cac quyd't dinh tdi Hai Id, xdy dung dinh miic vd uu. Tuy nhidn, thuc td hidn nay, lap du todn chi phi
KTQT ndi chung va KTQT chi phi Hidn nay, cong tac xdy dung ndi ridng 6 cac DN san xuat thep dinh mde ehi phi san xuat la mdt trdn dia ban cac tinh mien Trung trong nhiing ndi dung cO ban nhd't chua duoc quan tdm va thuc hidn
mdt each khoa hoc. Cu the:
Mot Id, nhdn dien vd phdn loai chiphi
Cdng tac nhan dien va phdn loai chi phi la co sd eho viec ghi nhdn va ki^m soat chi phi, sd dung
cua cdng tac KTQT chi phi tai cac cdng ty, bdi chi phi san xudt la mot trong cac yd'u td ctfu thanh ndn gia thanh san phdm. Do dd, se la cdn cd de phong kinh doanh xac dinh gia ban san phim cung dng trdn thi trudng.
* Cao dang Thuong mai Da Ndng
'9^1 rJii M^'fxm,n ?/•' M:m3i /odn (^' //idiia JJ/2()J8
Nghien cufu trao dd'i
Xdy dung dinh mdc chi phi:
Qua khao sat, tai cac DN san xuat thep tren dia ban cac tinh mien Trung chi ti^n hanh xdy dung dinh mdc ehi phi nguydn vdt lidu true tidp, dinh mdc chi phi san xud't chung, khdng xdy dung dinh mdc chi phi nhdn cdng true tiep, kh6ng xdy dung dinh mde chi phi ban hang va chi phi quan ly DN.
Lap du toan chi phi: Theo khao sat, du toan chi phi san xuit kinh doanh tai DN san xuat tren dia ban cac tinh midn Trung, duge Idp vao cudi quy 4 nam trudc va duoc xdy dung cho ca nam, vdi su phdi hop cua cac phong ke toan tai ehinh, phong ke hoach vdt tu, phong to chdc hanh chinh, phong ky thudt.
Trong dd, phong ke toan se cung cdp thdng tm vd tinh hinh thuc hidn du toan ciaa nam tnrdc ket hop vdi cae dinh miie ti6u c h u ^ nhu dinh mdc tieu hao nguyen vdt lidu, dinh mdc tien luoUg ciaa phdng ciing vol eac thdng tm ve tinh hinh gia ca vdt lieu dau vao, nhu eau tieu thu eua ngucfi dan vd san phim td phong kd" hoach vat tu.
Ba Id, thu thdp thdng tin chi phi phuc va yeu cdu qudn tri
Theo khao sat cho thd!y, hidn tai eac DNSX thep trdn dia ban cae tinh midn Trung dang ap dung phuong phap chi phf thuc td, chi phi thdng thudng va chi phi tidu chudn. Trong do, phuong phap chi phi thuc teliien dang duoc ap dung trong tdt ea cae DN ed cO cd'u bd phdn khac nhau, phucfng phdp ehi phi thdng thudng va phuang phap ehi phi tieu chudn dugc ap dung trong cac DN eo co cau bg phdn chid'n luoc va b6 phdn ehde nang.
Tren khia canh dap dng nhu cdu thdng tin chi phi, cac phucfng phap xdc dinh chi phi khac nhau se dap dng nhu cau thdng tin chi phi v^
cae ddi tugng chiu phi khae nhau.
Nhdng DN ap dung phuong phap
ehi phi tieu chudn thi dap dng nhu edu thdng tin chi phi tdt ban nhdng DN ap dung phuong phap chi phi thong thudtig va phuong phap chi phi thuc td. Tuy nhidn, so vdi cau cua qudn tri thi nhiing DN ap dung phuong phap chi phi tieu chudn vdn chua dap ung dugc.
Bdn Id, phdn tich thdng tin chi phi phuc vu yeu cda qudn tri
Thdng qua ket qua khao sat cho thdy eac DN san xua't thep tren dia ban cac tinh midn Trung ehi lap hai loai bao cao phdn tich chi phi la bao cao phdn tich chi phi san xudt san phdm va bao cao phdn tfch chi phi bd phan. Tuy nhi6n, khdng phai mgi DN ddu Idp hai loai bao cao nay. Ty le lap bao cao phan tfch chi phi cao thudc ve nhdm DN eo eo cdu bg phan chien luge. Tinh trang nay cung xay ra dd'i vdi bao cao phan tfch chi phi theo bg phan, vdi xu hudng la cang tham gia vao nhieu giai doan thi cd ty Id lap bao cao phdn lich cang cao. Cac DN cO cdu bd phan dcai gian - I giai doan chi Idp bao cao phdn tich chi phi san phdm, khdng Idp bao cao phdn tich chi phi bg phan. Su thidu hut cae bao cao phdn tich chi phf hoat dgng, khach hang hay cac cdng viec da ban chd kha nang dap dng thdng tin chi phi phuc vu quan tri cac ddi tugng chiu phi nay,
Trdn ddy, la nhdng tdn tai trong viec td chdc edng tac KTQT ehi piu trong cac DN san xudt thep trdn dia ban cac linh mien Trung, dang la rao can chi phdi den viec san xua'l kinh doanh cua cac DN.
Chfnh vi vay, vide hoan thien KTQT chi phf trong cac DN nay la dieu hdt sdc cdn thiet, gop phdn eung cdp cho nha quan ly cac thdng lin kip then, ddy du de co the dua ra eac quyd^t dinh kinh doanh phu hop giup cac DN ed nhiJng thanh cdng Idn trong thi trudng canh Iranh khdc Hdt hien nay.
Mdt so giai phap hoan thien KTQT chi phi tai cac DN san xuat thep tren dia ban cac tinh mien Trung Viet Nam
Th^ nhdt, hodn thien nhdn diin vd phdn loai chi phi
Di tdi da hoa igi nhudn, mdt vdn dd quan trgng cua DN la phai kiem soat chi phi. Mudn vdy, cac DN san xudt thep trfen dia ban cac tinh midn Trung phai ndm ro kdt cau chi phi cua minh, biet dugc uu va nhugc dilm eua no de ed nhihig bien phap thfch hop trong viec kilm soat va edt giam chi phf. Vide phdn loai ehi theo each dng xii la mot trong nhiing each phan loai eung cdp nhidu thdng tin hiiu fch cho nha quan tri, dua ra nhiing quyd't dinh trong ngdn ban hoac ddi han. Phan loai ehi phi theo each dng xd cua chi phf giup cho nha quan ly trong vide lap du toan.
Idem soat va danh gia hieu qua sd dung chi phf. Chinh vi vdy, ngoai each phdn loai ehi phi theo ndi dung va theo chdc nang gidng nhu kd toan tai ehinh, dl c6 the van dung duoc he thdng KTQT chi phi, cdn phdn loai chi phi each dng xd cua chi phi. Theo each phdn loai nay, chi phi trong DN dugc phan loai thanh bidn phf va dinh phf.
Thd hai, hodn thien xdy dung dinh mdc vd lap du todn chi phi
Thuc td' khao sat cho thdy, hdu het cae DN san xudt thep tren dia ban cac tinh mien Trung chua xdy dung dugc hd thd'ng dinh mdc va du toan chi phf ddy dii. Trong khi, tai DN phat sinh kha nhieu khoan chi phi kho khan trong viee kiem soat nhu: Chi phf mua nguydn vdt heu ddu vao, chi phf phu tung thay the may moc thiet bi, day chuyen san xuat, chi phi hd thdng dieu boa, chi phi xang, ddu... Do vdy, tac gia kien nghi, cac DN can thiet phai vdn dung xdy dung dinh mdc va dti toan chi phi dong bg hon. Bed vi, vide
•l^r/^i </ii Me'lodn ?-' Mifmi /ndti nS'//idno JJ/2fjJS
Nghien cuu trao ddi
xdy dung dinh mde chi phi se giiip DN xac dinh chi phf tidu hao dl san xudt 1 don vi san pham, tii do lam eo sd di thuc hien va kilm soat chi phi. Mat khac, dinh miic va du toan eo md'i quan he mdt thiet, dinh mdc la CO s6 de xay dung du toan, nen neu dinh miic chi phi xdy dung thieu chi'nh xac, ddn den du toan cua DN se khdng chudn va nguoe lai. Nhu vdy, nen tang can xdy dung trudc la he thdng dinh mdc ehi phi trong DN.
Thd ba, hodn thien tha thdp thdng tin phuc va yea cdu qudn tri
- Hoan thien phuong phap xac dinh chi phf: Quy trinh cdng nghe san xudt tai cae DN san xud't thep trdn dia ban cae tinh miln Trung chu y€u la quy trinh cdng nghe khep kfn. Va phuang phap xac dinh gia phi hien tai dang sd dung la phuang phap tap hgp va xac dmh chi phf theo qua trinh san xudt. Tuy nhiSn, vdi phuang phap nay, cac cdng doan ciia qua trinh san xudt thep luon de lang phf chi phf. Vide kiem soat chi phi vdn chua duoc cae cdp quan ly quan tdm nhidu.
Do dd, dl phii hgp vdi thuc te hifin nay, cac DN san xudt thep tren dia ban cac tinh mien Trung nen kdt hgp ap dung vdi md hinh chi phi theo phuang phap Kaizen (Phuong phap cai tidn lidn tue) trdn eo sd hd thdng ke toan chi phi theo phuang phap ket hgp chi phf thuc te va ctii phf dinh mde.
- Hoan thi&n b6 thd'ng bao cao KTQT ehi phi: Hidn tai, cae DN san xudt thep tren dia ban cac tinh mien Trung ehii yeu ghi so theo mau, bilu quy dinh trong eac van ban do Bg Tai chinh ban hanh. Do do, nha quan tri mudn quan ly va theo ddi ehi tid't chi phi thuc te nhung lai chua co hd thd'ng sd sach, bao eao ding bg. Noi dung nay tai cac DN dang dugc thue
hien ra't sa sai. Do vay, can cd vao nhu cdu quan If eu thi cua DN, kd' toan edn thid't ke he thdng bao cdo phii hgp, viia dam bao cae yeu cdu cua KTQT chi phi la cd thi ghi nhan ehi tilt ede chi phi phat sinh, hdn quan dd'n timg ddi tUcfng, vda dem lai thdng tin hiiu fch, tranh gdy lang phi, cdng kinh cho DN ma lai kem hidu qua.
Thd tu, hodn thien phdn tich chi phi phuc va qudn ly tai cdc DN sdn xudt thep tren dia bdn cdc tinh mien Trung
Trong nIn kinh t6' thi trudng canh tranh, dl tdn tai va phat trien, nha quan tri cae DN san xuat thep tr&n dia ban cac tinh miln Trung cdn CO nhiing quyet dinh kip thdi, diing ddn dl ed thi dat duge mue tieu dat ra. Thdng tin KTQT se giup nha lanh dao cae DN ed the ra eac quylt dinh nhu san xudt bao nhieu thi hda vdn hoac lua ehgn phuang an kinh doanh nao co Igi nhdt.
Phdn tich diem hoa vdn Viec phan tich dilm hoa vd'n co y nghia rat Idn do'i vdi boat d6ng san xuat tai cac DN san xuat thep trdn dia ban cac tinh mien Tmng.
Phdn tich dilm boa vd'n se chi ra mdc san Iugng phdi va thep dat tdi thieu dl bd ddp ehi phi, td do eo nhung giai phap nhdm dat mdt doanh s6' ma kirih doanh Ididng bi Id. Nhu vay, phan tfch hoa vd'n se ehi ra mdc ban td'i thilu ma cae DN cdn phai dat duge. Ngoai ra, phan tfch hda vdn eon cung cap thdng tin CO gia tri lifin quan din cae each dng xd chi phf tai cae mdc tidu thu khae nhau. Ddy ehfnh la co so, dl eac DN Idp k^' hoach Igi nhudn va cac ke hoach khae trong ngan ban.
Tai cae DN san xua't thep trdn dia ban cac tinh mien Trung c6 du cac dilu kidn de tien hanh phan tieh diem hoa vd'n nhu: Tai san cd dinh sd dung lau dai, eo tinh dn dinh.
Qua trinh san xudt va tieu thu san phdm phdi thep va thep dugc diln
ra hen tue. Cac ehi phi co thi phdn loai thanh dinh phi va bie'n phi.
Mat khae, vl san phdm phoi thdp va thep phuc vu nhu cdu cdn thid't cho hdu het ede edng trinh xdy dung nen gia ban khdng bien dgng Idn,...
Phdn tich, kiem sodt chi phi sdn xudt
Mac dii, cae bao eao bg phdn cua eac DN san xudt thep tren dja ban eac tinh miln Trung da phdn nao dap dng duge yeu cau kilm soat ehi phi ve djnh mde nguydn lieu, eung edp thdng tin eho viec tfnh luong eiia ngudi lao ddng, song chua ehi ro chieu hudng bien ddng eua cae chi phi va nguydn nhdn eua cae bie'n ddng, chua thuc su gdn dugc traeh nhiem quan \y vdi yeu edu kiem soat ehi phi. Cae DN edn tidn hanh phdn tfch biln dgng gida du toan va thuc te cua chi phi nguydn vdt lieu true tilp, chi phi nhan cong true tidp va ehi phf san xudt chung. Bed cae ehi phf nay deu bi anh hudng bed hai yeu td' la Iugng va gia.
Tdm lai, dl tang tfnh canh tranh trong bdi canh hidn nay, cac DN san xudt thep tren dia ban eac tinh miln Trung edn sd dung dong bd cae giai phap nhdm kilm soat chi phi, tiet kiem chi phi. Ddng thdi, ngay cang ndng cao chat Iugng san pham, tiep can duge phuang phap quan ly mdi, tang cudng kha nang canh tranh va khdng dinh dugc vi thd tren thi trucmg. D
Tdi lieu tham khdo
L Bg Tai chinh (2006). Tliong tu so 53!2006/TT-Brc ve fiuo'ng ddn dp dung KTQT trong DN. Hd Noi.
2- Dai hgc Kinh le'Ho Chi Minh (2014).
ThS Huynh Lai, Gido irinh KTQT chi phi.
NW Thong ke.
3 Dgi hoc Kinh re Qu6c ddn (2014).
PGS.TS Nguyin Nggc Quang. Gido trinh KTQT, NXB Dgi hoc kinh leQuoc ddn.
Ja^i, r/ii Me Icdn. 'f Mimn /<idii ^' //nhif^ JJ/2<JJS
