Ngliien cini | Researcli Asla-Paclflc Economic Review
To chiic ke toan quan tri chi phi trong cac doanh nghiep x% lap
Th5. Nguyfin TW H^nh Duy6n Dgi hoc Vinh
Chi phi san xudt la mdt yeu td'quyet dinh hiiu qua cua mdi hogt ddng, ciia mdi don vi thanh vien cdng nhu todn doanh nghiip trong timg chu ky kinh doanh ddng thoi cUng quy^t dinh sue canh tranh cUng nhu set bin vOng cua doanh nghiep. Viec to chiic ketodn qudn tri chi phi co y nghia quan trong, mdt trong nhimg cdng cu hieu qud trong viic kiem sodt chi phi trong cdc doanh nghiep noi chung vd cdc doanh nghiip xdy ldp ndi riing.
Tuy nhiin, viec to chiic ke todn qudn tri chi phi trong cdc doanh nghiep xdy idp hiin nay cdn nhiiu bdt cdp, chua ddp ling duoc nhu cdu thdng tin trong viec qudn ly, dieu hdnh doanh nghiep.
To chih: ke tgan quan tri chl phi bung cac doanh nghiep xay lap
Nhin ehung vific xdc djnh ddi tupng kfi todn tdp hpp chi phf sdn xudt, td chue tdp hpp chi phi sdn xudt theo dung cdc ddi tupng dd xdc djnh, cflng nhu vi$c xdc djnh ddi tupng Unh gid thdnh, td chue cdng tdc tinh gid thdnh co bdn phfl hpp vdi logi hinh sdn xudt, quy trtnh edng nghfi td chue sdn xudt cda doanh nhifip xdy ldp. Vific phdn logi vd tdp hpp chi phi sdn xudt theo cdc tmng tdm, cdc don vi, ede lid phdn qudn tri doanh nghifip, tu dd giflp eho vific Idp dy todn, ldp kfi hoaeh eung nhu bdo edo nhdm ddnh gid vific thye hifin trdch nhifim cda tflng don vl, tflng bO phdn qudn til.
Vfi cfing tdc l$p, td ehue ludn chuyfin chung tfl theo dung ehfi dd kfi todn hifin hdnh. Bfin canh dd, edng tdc xdy dyng, qudn ly vd su dyng hfi tiidng dinh muc, dy todn ehi phi dd dupe quan tdm.
Bfin egnh nhflng uu difim nhu trfin, vific td chuc kfi todn qudn trj chi phi trong edc doanh nghifip xdy ldp cdn nhdng hgn chfi. \^ific phdn logi chi pW sdn xudt, to ehuc tdp hpp ehi phi sdn xudt theo kfit qud phdn loai chi phi nhu hifin nay mdi chi tdp trung phdn loai vd tdp hpp ehi phi sdn xudt kinh doanh theo khodn muc, yfiu td chi phi phyc vy cho yfiu cdu ti'nh gid thdnh sdn phdm vd vific ldp bdo edo chi phi sdn xudt theo yfiu td trong Thuyfit minh Bdo cdo tdi chinh. Do dd, chua hfe thdng hod vd ddp flng dupe nhu cdu tiidng tin cho cac nhd qudn til doanh nghifip ra quyfit djnh. Vi vdy, cdc quyfit djnh cda doanh nghifip nhu lya chpn phuong dn sdn xudt kinh doanh cd hifiu qud gdp khd khan vd khdng cd cdn cfl khoa hpc. Mgt khac, kfi todn cflng ehua phdn Uch dupe mdi quan hfi gida ehi phi — khdi lupng — Ipi nhudn, xdc dinh difim hod vdn,...dfi dua ra cdc quyfit dinh ngdn hgn cflng nhu quyfit dinh ddi hgn phd hpp.
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KINH T^ C H A U A - THAI B]NH DUONG So 362 (4/2012)Khoin mgc phi Chl phr vat lieu chiphTNerr OitphintavthicAnK
- Cht phi nhSn cons dAu khtf n mav - Chl phi v$t lieu
-Chiphikh&ihaoTSCD
TK 621 622 623
BiSn phi X X
X OJnh pht
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Vific vdn dung hfi thd'ng chung td, tdi khodn kfi todn chua thyc sy khoa hpe, ehua ddp flng dupe yfiu edu d qudn trj kinh doanh 6 doanh nghifip, hfi thdng chdng td chua thyc sy ddm nhifim dupe vai trd kifim sodt ddy dfl edc hogt dOng cfla don vj.
Hfi thdng bdo cdo chi phi nhin ehung vdn chua dupe quan tdm dung muc do nhdn thflc cfla nhd qudn tri vd nhdn vifin kfi todn. Hi^n nay edc doanh nghifip vdn ddng nhdt KTQT vdi kfi todn chi tifit. Vd cdc nhd qudn tri hdu nhu ehi dya trfin thdng tin cua KTTC dfi thye hifin chdc ndng hogeh dinh vd kifim sodt trong don vi. Vi vdy cde quyfit d(nh ngdn hgn cQng nhu ddi hgn nhifiu khi khdng hgp \f vd kip thdi.
Cde bdo edo eua cde doanh nghidp mdi chi dur^ Igi d BCTC, trong cdc doanh ngtiifip chua cd bp phdn dam trdch rifing phan KTQT nfin ehua ed ede bdo edo KTQT chinh thdng eung cdp eho nhd qudn tri doanh nghiep.
Vfi td chflc bp mdy KTQT chi phi, bp may kfi todn cfla cdc doanh nghifip mdi ciii tdp tmng vdo edng tde Uiu nhdn, xu ly va eung cdp thdng tin eua KTTC Id chfl yeu md ehua quan tdm dfin vific td chflc Uiu nhdn, xu ly vd cung cdp thdng tin eho yfiu cdu qudn tri doanh nghifip. Cdc doanh nghifip chua chu ddng hong vific ldp bdo cdo chi phi bO phdn sdn xudt hay theo tdng cdng trinh, hang muc cdng trinh.
Xdy dyng hfi thdng dinh mflc vd dy todn ehi phi ehua ddy du vd ddng bp, thye Ifi cd rdt it doanh nghifip cd dupe hfi thdng djnh mflc vd dy todn chi phi lifiu chudn hodn thifin, nhdt Id vfi lupng vd don gid tifiu chudn ddi vdi ede yfiu tfi chi phi sdn xudt thi hdu nhu cdc doanh nghifip chua xdy dyng. Mdt khde, nhflng tifin bO khoa hoc k^ tiiudt, sy thay ddi vfi difiu kifin sdn xudt, den gid cda edc yfiu td chi phi sdn xudt chua ducrc cdp nhat mdt cdch thudng xuyfin Idm cho hfi thdng djnh mdc vd dy todn chi phf mdt di tinh tifin tifin va it phfl hpp vdi thyc tfi. Vd vific xdy dyng, qudn Iy vd sfl dyng hfi thdng djnh mflc, dy todn chi phi thyc tfi d cde doanh nghifip chu yfiu dupe thyc hifin d cdc bd phdn chuc ndng nhu bd phdn kfi hoach, k^
thudt,... chua cd sy tham gia tich eye ed hifiu qud cfla bO phdn kfi todn. Chfnh vi chua cd sy gdn kfit gida cde l)d phdn chue ndng hong vific xdy dyng dinh mflc vd dy todn ddn dfin cdc doanh nghifip ehua thifit ldp dupe dy todn nhdm cung cdp thdng tin cd can ed vflng
chdc cho vific xdy dyng kfi hogeh cflng nhu kifim tra, ddnh gid kfit qud hogt ddng eho tflng bd phdn, tflng don vj hodc todn doanh nghifip.
Giai phap hoan thien to chirc ke tpan quan tri chi phi trong cac doanh nghiep xay lap
Dfi ndng cao hi^u qud kifim sodt chi phi vd phyc vy qudn trj doanh nghifip trong cdc doanh nghlfip xdy ldp, cdn tdng cudng Uiyc hifin cdc gidi phdp sau:
Thfl nhdt. td ehfle bfi mdy kfi todn qudn tri kfit hpp vdi kfi todn tdi ehinh hong cflng mOt bd mdy kfi todn nhung cd sy tdch bifit chuc ndng, nhifim vy cfla KTTC vd KTQT, phdn cdng nhifim vu rd rdng cho cdc nhdn vifin kfi todn, trdnh sy chdng chfio Idn Idn thdng tin.
Cdn eu vdo yfiu edu vd mue tifiu edn qudn ly, cdn cfl vao ndng lye trinh dd phdn cdng nhifim vu, chdc ndng eho tflng nhdn vifin kfi todn. Vide phdn cdng cdng vi^c cho cdc nhdn vifin kfi todn mpt cdch cy the, ehi tifit sfi dam bdo thu nhdn, xu Iy va cung cdp thdng tin theo yfiu edu eua nhd qudn tri mdt edeh kip thdi va hifiu qua.
Thfl hai, dd'i vdi vific phdn logi chi phf, dfi khde phuc hgn chfi trong vific ddp flng nhu edu thdng tin cho qudn tri doanh nghifip thi ngodi vific phdn logi chi phi theo khodn myc vd yfiu td phi, kfi toan cdn phdn logi chi phi theo edeh ung xfl cfla chi phi. Theo cdch phdn logi ndy, ehi phi dupe chia thdnh bifin phi, d(nh phi vd chi phi h6n hpp. Trfin eo sd dd, cdc nhd qudn tri doanh nghidp ed cdn cfl trong vific xem xfit va ra quyfit djnh lien quan tdi ehi phi — khdi lupng — \qi nhudn vd gid ed. Mgt khde theo cdch phdn logi ehi phi ndy gidp cdc nhd qudn tri doanh nghifip cd thfi xdc djnh dupe dd idn ddn bdy kinh doanh.
D6 ddp flng dupe nhu edu Ihdng cfla kfi todn quan tri nfin cde tdi khodn chi phi ehi tifit cho tdng cdng trinh, hgng muc cdng tiinh vd chi Ufit chi phi theo bifin phi, djnh phi.
Ngodi cdch phdn logi chi phi theo bifin phi vd djnh phi, dfi kifim sodt, tde ddng vdo chi phi vd cung edp thdng tin giup cho vific lya chpn phuong an cdn phdn bifit ehi phi kifim sodt dupe vd ehi phi khdng kifim soat dupe, chi phi eo hOi,-..
Thfl ba, xac djnh edc trung tdm ehi phi. Tmng tdm chi phi Id nhdng dja ehi eu thfi cda chi phi, tgo ra kfit
S i 3 6 2 (4/2012) KINHT^ CHAU A - T H A I BINH DUONG
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Nghien cuu | Research Asla-Paclflc Elconomic Review
qud hogt dOng theo mye cua dem vj. DN cdn xdc djnh cdc tmng tdm chi phi dfi phdn tieh, ddnh gid mflc dO hifiu qud cfla chi phi, thu nhdp bO ph$n trong tdng chi phi, thu nhdp cua doanh nghifip. Ddi vdi cde DNXL cd thfi chia thdnh hai tmng tdm chi phf: Tmng tdm sdn xudt kinh doanh (tmng tdm chinh) vd tmng tdm qudn ly difiu hdnh.
Thu tu, dd'i vdi vific vdn dyng hfi Ihdng ehung Id kfi todn vd sd sdch kfi todn, ngodi vific sfl dyng nhung thdng tin dd phdn dnh d chung td bdt buOc dfi phdn tich tdng hpp cde tinh hinh vfi chi phi mOt edeh chi tifit cdn sfl dyng hfi thdng chflng tfl hudng ddn. Ddi vdi edc chung td hudng ddn phdl cy thfi theo cdc chi tifiu phye vy tryc tifip cho thu thdp, xfl 1^ vd cung cdp thdng tin qudn trj nOi bO. Vific kifim tra, xu 1^ vd ludn ehuyfin chflng tu cdn Ufin hdnh xdy dyng kfi hogeh ludn ehuyfin eho tflng chung tu rifing cho Iflng log!
nghifip vy kinh tfi phdt sinh thudng xuyfin llfin tyc hong tung don vj, tdng bd phdn qudn trj doanh nghifip dfi ed thfi xdc djnh quyfin l(?i cflng nhu hdch nhi^m cda cdc ddi tupng cd lifin quan dfin nghifip vy. Ddng thdi cung edp thdng tin chinh xdc, tmng thye cho vific ddnh gid Unh hinh thyc hifin dy todn chi phi cung nhu phyc vy cdng tdc ldp dy todn m(5i.
Thu ndm, ddi vdi vdn dyng hfi thdng tdi khodn kfi todn. fi6 hfi thdng hod vd eung edp thdng tin kfi todn cho vific ldp cdc bdo cdo ke todn qudn trj chi phi theo yfiu cdu qudn ly, ede doanh nghifip cdn lya chpn thifit kfi hfi tiidng tdi khodn ehi Ufit cdp 2.3,4,... cho phu hop. Bi phuc vy yfiu cdu Uidng tin kfi todn qudn tri chi phi, vific xdy dyng hfi thdng tdi khodn phai dya vao yfiu cdu qudn ly doanh nghifip. Qudn 1^ tdi khodn chi tifit theo tflng khodn myc chi phi, khodn myc gid thdnh, tung logi sdn phdm, tung don ddt hang,...
TK 623 — md ehi tifit eho tflng hgng mye edng trinh, tijng khodn myc phi
6231 — Chi phi nhdn cdng 6232 — Chi phi vdt lifiu 6233 — Chi phi cdng ey sdn xudt
trfin cdc bdo cdo chi tifit efla cdc bO phdn eua cdc bfi phdn tham gia tryc tifip vdo qud trinh sdn xudt kinh doanh thifit kfi hai phdn: phdn chi phf dy todn chi tifit vd chi phf dy todn chung. Trong m6i phdn ehi tifit theo tdng yfiu td chi phi,... vd thfi hifin dupe chi phi dy todn, thye tfi eho tflng phdn cdng vific md cdc bO phdn tifin hdnh. Ddi vdi chi phf dy todn chung thi ehi cdn chi tifit theo nfii dung dy todn.
Thfl bdy, xdy dyng hfi thdng djnh muc, dy todn phye vy eho yfiu cdu kfi todn qudn trj. DN cdn xdy dyng ede chudn mye chung cho Idng hpp ddng theo tdng logi hlnh doanh nghifip hodc todn doanh nghifip.
Chudn myc chung gdm chudn myc vfi chi phf, cde lifiu chudn phdn bd chi phf,... Bfin egnh dd, xdy dyng ede hfi thdng djnh mue hao phf, dy todn chi phf. Ddc bifit Id hfi thdng djnh mue ehi phi nguyfin vdt lifiu tryc tifip, djnh mflc chi phi nhdn cdng tiyc tifip, djnh mflc chi phf -su dyng mdy thi cOng, djnh mdc chi phi sdn xudt chung. Dy todn khdi lupng san xudt, dy todn chi phi nguyfin vdt. lifiu tryc tifip, ehi phi nhdn efing tryc tifip, dy todn chi phi su dyng mdy thi cdng dy todn ehi phi sdn xudt chung,...
Tai lieu tham khao
1. BO Tdl chfnh (2006), Ludt Kfi todn vd cdc vdn bdn hudng ddn, NXB Tdi chinh, Hd NOi.
2. BO Tdi chfnh, Chfi dO kfi todn doanh nghifip theo quyfit djnh sd 15/2006/QD-BTC ngdy 20/3/2006 cfla Bfi tmdng BO Tdi ehinh, NXB Tdi chfnh Hd NOi, 2006.
3. Nguyfin Quang Quynh, NgO Tri Tufi, Td Vdn Nhdt, Ly tiiuyfit kifim todn, NXB Tdi chfnh Hd NOi. 2005.
4. Nguyfin Khdc Hung, Kifim sodt chl phi hong cdc doanh nghifip xdy ldp, Tgp chf kfi todn vd kifim todn, Sd Ihdng 1/2011.
Thfl sdu, ddi vdi hfi thdng bdo edo chi phi. Dfi kifim sodt dupe Unh hinh tiiyc hifin dy todn chi phi hong ky hach todn cda lung don vi nOi bd trong doanh nghifip, hfin CO sd dd ddnh gid tinh hinh tifit kifim hay Idng phi chi phf cfla tflng dem vi nOi bp, cdn xdy dyng bdo edo mang ti'nh ddc thd cua KTQT, bdo cdo chi phi phdn dnh chi phi thyc tfi vd dy todn cda tung yfiu tfi chi phi phdt sinh d tung don vi nOi bO hong doanh nghifip.
Ddi vdi nhdng chi phi chifim ty hpng idn vd dn chua hong dd nhifiu logi djnh mflc khdc nhau thi kfi todn qudn hi phdi ldp bdo cdo rifing cho logi chi phi dd. Vd
