(^ So 04 (129) - 2014 ^ VAN DE HOM NAY
Ke toan quan tri chi phi va gia thanh trong cac doanh nghiep
vien thong di dong tai Viet Nam
NCS. Dinh Thi Kim XuyIn * 'W^i todn qudn trj noi chung, ki todn qudn trf chi phi vd gid thdnh ndi rieng cd vai tro quan m\ trgng trong cdng tdc qudn tri doanh nghiep. Trong xu thi hgi nhgp vd md cua thj tru&ng, J^ML. cde doanh nghiep viin thdng di dgng dang dung tru&c yeu eau cip thiit phdi ndng cao ndng lire cgnh tranh vd hifu qud kinh doanh, khai thdc vd su dung tdi uu cac nguon luc. Trong Anh hinh hifn nay, day la thdch thuc l&n doi hdi cde doanh nghiep vien thdng di dgng phdi kjp th&i cung cd vd hodn thifn hf thong ki todn qudn tri, nhdt Id qudn tri gid thdnh mot cdch hiru higu, gdp phdn gidp cde doanh nghifp phdt trien nhanh vd bin virng.
Thdng tin di ddng Id nganh kinh t l cd sy tdng trudng manh me trong nen kinh te nudc ta.
Tinh din thang 12/2012, sd lugng thud bao di dpng d Vi^t Nam da dgt hon 131,7 trieu thue bao; nhilu ban dan sd 90 trieu; tinh binh quan 100 ngudi dan cd 148,33 mdy dien thoai di ddng. Doanh thu lu dich vy vidn thdng di ddng dgt gan 6,5 ty USD tdng gan 20% so vdi nam trudc va chiem 76,43%
doanh thu dich vu vien thdng.
Khd ndng canh tranh cua cac doanh nghiep viin thdng phy thudc vao nhilu yeu Id.
Cac doanh nghi?p vien thdng di ddng diu dang ap dyng chi do kl todn theo Quyet dinh 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua bg trudng Bd Tdi chinh; Thdng tu sd 16/2012/TT-BTTTT ngay 30 thdng 12 nam 2012 Quy dinh phuong phap xde dinh vd che dp bao cao gid thanh dich vy vien thdng vd eac quy dirdi khdc eua Bp Thdng tin vd Truyen thdng.
Ddi vdi doanh nghi?p hach todn
phy thudc nhu Cdng ty djch vy viin thdng, ngoai thuc hidn hgch loan theo cac quy dinh ciia Bp Tdi chinh; van ban sd 2 6 0 8 / K T T K : T C ngdy 22/12/
2006 do Tdng giam ddc VNPT ban hdnh...
Thyc tr^ng
Qua kit qua khdo sat vd tinh hmh su dyng cac tdi khoan chi tilt ciia cac tdi khoan chi phi, cd Ihl thdy hdu hit cde doanh nghi?p vidn thdng di ddng ehi phan logi vd hgch loan cac khoan chi phi phdt sinh theo yeu Id chi phi. Tai Cdng ty VMS chi phi phdt sinh tai Van phdng cdng ty va td cde Trang tdm, XN Thilt k l bdo cao len dugc cdng ty hgch loan theo eac hoat ddng kinh doanh dieh vy thdng tin di dpng, hogt ddng bdn hang hda vd hogt ddng khdc. Cac yeu td chi phi cua VMS bao gdm: Chi phi nhdn cdng: Gdm chi phi tien luang va cac khoan trich theo luong (BHXH, BHYT, KPCD, BHTN); Chi phi vgt lieu, nhien lieu dung cho boat dgng san xudt khai thac; Chi phi dyng cy
sdn xuat; Chi phi khdu hao TSCD; Thul, phi, le phi va eac khodn ed tinh chat nhu thue, phi, le phi; Chi phi thu cudc; Chi phi djch vu mua ngodi (sua chiia TSCD; dien nudc, di?n thogi, fax; chi phi thue kenh, tan sd;
chi phi cudc ket ndi; thue nha trgm; eai tgo nhd trgm;...); Chi phi bdng tien khde (bao hd lao ddng, bd tuc ddo tgo,...).
Bdi tugng hgch todn chi phi vd dii tugng tinh gid thanh:
Nghien ciiu thyc te tgi cac DNVTDD, ddi tugng hgch todn chi phi dugc cde DNVTDD su dyng chu yeu de phyc vy cho tinh gia thanh don vi djch vy nhu phut thue bao, phut luu lugng nhdm tinh gia cudc gpi.
Cde ddi tugng hgch todn chi phi phyc vy cho qudn tri doanh nghiep de danh gid trach nhiem kilm soat vd bi^u qua hogt ddng cua cde logi dich vy, eac bp phgn, cac trung tam chi phi, v.v... chua dugc cac cdng ty su dyng. Ddi tugng bach toan chi phi cua cdng ty VMS chi theo tung loai chi phi ma khdng theo
* Tru&ng Dgi hgc Kinh te Ky thugt Cdng nghifp
Tap chi nghien cufu Tai chinh ke toan
VAN DE HOM NAY ( Sd'04 (129)-2^4^
tung logi dich vu, tung phdng ban hodc theo tung trung tam trach nhiem (trung tam chi phi).
Ci cdng ly Viettel, chi phi kinh doanh phat sinh cudi ky dugc hgch todn vao TK 154 vd chi tilt theo cac loai dich vy nhu: dich vu imusik, dich vy trd trudc vd tra sau... Do ddc diem cua VNPT la hgch toan chi phi loan nganh nen chi eac chi phi d vdn phdng Cdng ty dugc hach loan rieng theo tung chuc nang chi phi. Cac chi phi phdt sinh d cde don vi cap dudi nhu cac buu cyc huydn dugc hach toan theo dia diem phdt sinh vd bao cao len buu dien tinh.
Phuang phdp hgch todn chi phi vd tinh gid thdnh:
Cde doanh nghiep deu tinh gia thdnh theo chi phi day dii.
Do dgc diem edc sdn pham viin thdng la vd hinh va cung su dung chung ha tdng mgng ndn viee tinh gia thdnh dich vy vien thdng rat phue tgp va khd khan.
Tgi Tdng cdng ty viin thdng Qudn dpi, ehi phi kinh doanh cua loan Tdng cdng ty dugc tdng hpp tu ehi phi eua cac bp phan khdc nhau cd lien quan den qud Uinh cung cdp dich vy vien thdng hinh thdnh nen cbi phi kinh doanh vidn thdng cua todn cdng ty. Cdng ty Dieh vy Viin thdng vd cdng ly VMS la Cdng ty su dyng phuong phap ty 1?, chi phi chung tgi cac cdng ty vidn thdng di ddng chiem phdn Idn trong tdng chi phi kinh doanh vdi ty le lu 87 - 92%.
Ke todn trdch nhifm Cac doanh nghi?p viin thdng di dgng deu ehua sd dyng md hinh k l todn trach nhi?m.
Tren thyc te cde doanh nghidp
vien thdng di ddng dd cd su dyng cac bao cao bd phgn phyc vy cho qudn ly va danh gid hi§u qua. Tuy nhien, he thdng kl toan trdeh nhidm trong edc doanh nghidp nay ehua dxtac trien khai.
Xdy dung djnh mue chi phi vd igp du todn
Cac doanh nghidp deu su dyng djnh muc do don vi cap tren xdy dyng. Cde dinh muc ndy dugc dieu chinh hdng nam.
Ve tinh hinh lap dy todn, khao sat d edc edng ty cho thdy, cac doanh nghi?p deu lap du todn.
Tuy nhien, cac loai dy todn dugc lap d cac cdng ty khdng gidng nhau. Ve mue dieh sd dung dy todn, cae cdng ty deu su dyng dung vdi mye dieh cua dy todn Id de kiem sodt chi phi va khen thudng. Cac cdng ty deu thyc hien phdn tich chdnh l$eh. Tuy nhien, cac cdng ty thyc hi?n phdn tich chenh lech chi phi theo khodn muc cua Viettel khdng cd tac dungde tim ra nguydn nhan lam phdt sinh chdnh Ipch va cai thien hogt ddng. VMS vd Vina- phone khdng thyc hi?n phan tich chenh lech.
De xuat giai phdp:
Thir nhdt, hodn thipn ddi tugng hach toan chi phi, phuong phdp tinh gid thanh
- Ve ddi tugng hach loan chi phi trong kl toan quan tri dugc xde dinh phy thupc vao mye dich hach todn chi phi. D I ddnh gid hieu qud kinh doanh cua tiing logi dich vy, ddi tugng hgch loan chi phi se la timg logi dich vu. Chi phi phat smh d eac edng ty viin thdng di dgng cdn dugc bach loan cbi tilt theo tdng bp phgn de sau dd hgch todn theo tung ddi tugng hgch todn
ehi phi Id cde phdng ban hoac trang tdm trach nhi?m.
v l phuong phap tinh gia thanh: Tde gid d l xudt sd dung phuang phap tinh gid thanh dieo ehi phi biln ddi cho cde dich vy.
Do dae dilm chi phi ed djnh ehiem phdn ldn trong tdng gia thanh djch vu vidn thdng di dpng nen gia thanh tiieo ehi phi biln ddi cua cac dich vy vidn thdng di ddng chi bao gdm chi phi cudc kit ndi. Cdn cu vao gid thanh theo chi phi bien ddi, cac nhd qudn Ui cd thi xac dinh gia bdn phu hgp de cgnh tranh vdi ddi thu trdn thi trudng. Gid thdnh theo chi phi bien ddi ciing Id cdn eu d l tinh didm hda vdn phyc vy cho lya chpn phuong an kinh doanh tdi mi.
- Ve van de phdn bd chi phi:
Tdc gid de xudt khdng phan bd chi phi ban hdng va cbi phi qudn ly doanh nghiep cho cde loai djch vy cdng nhu eho cac bd phdn khdc. Cac chi phi nay nen dugc hach toan la chi phi thdi ky khi tinh ket qua kinh doanh.
Thu hai, hodn thien phdn logi chi phi
D6 phue vy cho vide ra quyet dinh quan tri doanh nghipp, cde chi phi kinh doanh cua edc doanh nghiep vien thdng di ddng dugc phan logi thanh chi phi cd dinh bay chi phi biln ddi phy thuge vao mye dich su dung thdng tin chi phi cua nha quan Ui. Cac chi phi cd till dugc hgch toan theo bing dy an, theo tung bg phgn hodc tdng phan khuc kinh doanh, v.v... Chdng han, ddi vdi cac hogt dgng cung cdp dich vy cho khdch hang, chi phi biln ddi chu ylu la phi cudc ndi phdi Ud cho edc mgng khac, dya tren
Tap chi nghien cifu Tai chinh k^ toan
(^ Sd'04 (129) - 2014 )
VAN DE HOM NAY
thdng tin ndy nha quan tri cd the ra cac quyet dinh ve gia, tinh diem hda vdn de lya chgn phuang dn ddu tu, v.v...
Thir ba, hoan thien xdy dyng dinh muc ehi phi, lap dy toan va phan tich cherdi lech
Vd vide xdy dyng dinh muc chi phi: Cdn xdy dyng dinh mdc tien luong cho tung cdng vi$c, dinh muc timg logi vat tu cho tiing hoat ddng, dinh mue xdng ddu, v.v... De cd the xay dyng dinh muc cbi phi phii hgp, vipc xay dyng dinh muc cbi phi can cd sy tham gia cua cac bd phdn lidn quan nhu Ban gidm ddc, Trudng cac bp phan, phdng ke toan tai chinh vd dai dien ngudi lao ddng, can bg ky thuat vd can bg vat tu. Khi xay dyng dinh muc, cac doanh nghiep cdn phdi xdy dyng dugc cd dinh muc ve lugng va dinh muc ve gia.
v l viec lap du toan: D I
phyc vu eho phan tich chenh lech, tac gia de xuat su dung phudng phap lap dy todn-lmh boat d cde bd phdn cho muc hogt ddng thay ddi theo nhu cdu kinli doanh nhu cac bd phgn khdc phyc sy cd mgng ludi, bd phgn thu cudc, tinh vd thanh loan cudc phi, chi phi kit ndi, bdn hdng, V.V.... Theo phuong phdp nay, d nhung bd phdn cd muc hogt dpng thay ddi can lap dy todn theo sy thay ddi ciia mdc boat ddng. Cde dy toan nay nen dugc lap theo 3 muc hogt ddng:
kha quan nhdt, binh thudng vd kem nhdt.
Tren co sd thuc trgng ke toan qudn tri chi phi vd gid thanh trong cac doanh nghi?p vien thdng di dgng Viet Nam, tdc gid da nghien ciiu va dh xudt cde giai phap gdp phdn hodn thien ke loan ndi chung, ke todn quan tri chi phi va gid thdnh ndi rieng nhdm ddp ung nhu cau thdng tin
ke toan eho edc nhd quan tri Uong qud trinh ra quylt dinh d cac doanh nghi?p nay. Viec thiet ke vd su dung thdng lin nhu the ndo phy thuge rat Idn vdo kien thuc va hieu bilt cua cac nhd qudn tri cung nhu cde nhdn vien ke todn trong edc tinh hudng ra quyet dinh cu the.
Tdi li|u tham khao Bg TT-TT (2013) Thong tu sd 11/2013/TT-BTTT ngdy 13/05/2013 vi "Danh mue dfch vu viin thdng thue hiin bdo cdo gid thdnh thuc ti. gid thdnh ke hogch.
Bd TT&TT (2013), Sdeh trdng vi CNTT vd Truyen thdng 2013.
Bo Tr&TT(2013), Thdngtu sd 11/2013/TT-BTTTT Danh muc dich vu vien thong Ihuc hiin bdo cdo gid thdnh thuc ti, gid thdnh ke hogch.
Nang cao hieu qua sir dung dat.
tien bd khoa hgc va cdng nghd tren tdt ca cde khau: tu xay dyng chien luge, quy hogch, ke hoach su dyng ddt din khai thac va bao ve ddt,...
- Nha nudc cdn hd trg giai phdng mat bdng, xay dyng co sd hg tang cho san xuat, mien gidm thue cho ngudi su dyng ddt, giam thu tue hdnh chinh, ...
nhdm thu hut vd tgo dieu kien thu but eac nhd dau tu, tgo dilu kien cho eac nha ddu tu phdt trien xdn xudl kirdi doardi.
Ngodi ra, de nang cao hi$u qud su dyng ddt can Idm tdt: xu Iy d nhidm mdi trudng (ddc bipt
d nhiem ddt, d nhiem ngudn nude), bao ve rimg, phdt trien rimg, dng phd vdi bien ddi khi hdu,...
Tdi Jifu tham khao HodngAnhDuc (1995), Bdi gidng Qudn ly nhd nu&c vi ddt dai, Truang Dgi hgc Nong nghiep 1, Hd Ndi.
Hi thdng edc vdn bdn phdp lugt vi ddt dai 2012, NXB Chinh Iri qude gia, Hd Ndi
Lugt Ddt dai ndm 2003, NXB Chinh tri qudc gia, Hd Ndi.
(Tiep theo trang 61) Ludt Ddt dai ndm 2013.
website Qudc hdi nu&e CHXHCN Viet nam
Li Dinh Thing (2000), Gido trinh Qudn ly hdnh chinh nhd nuac ve ddt dai vd nhd a, NXB Chinh tri qude gia, Hd Ndi.
Nguyen Khdc Thdi San (2007). Gido trinh Qudn ly nhd nuac vi ddt dai, NXB Ndng nghiip, Hd Ndi.
Phuang dn quy hogch sir dung ddt Chinh phu trinh Qude hgi din 2020.
Tdng diiu Ira ddt dai ndm 2000, ndm 2005 vd ndm 2010
Tap chi nghien cufu Tai chinh ke toan
