Nghien cihi Iran do!
Van dung ke todn trdch nhiem trong cong ty du h|ch
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heo khdo sdt, cac don vi kinh doanh (KD) du lich tren dia ban Tp. Da Ndng chi thien vl KD mdt hoac mdt vai dich vu (DV), phd biln nhdt Id DV luu tru, cd kit hop KD nha hdng va mdt sd DV khac; ke din Id KD Ifl hdnh, KD vdn chuyin khdch du lich. Cdc don vi KD tdng hgp ddy du cae loai DV vdi quy md tuong ddi Idn la khdng nhilu.Vdi quy md tucmg ddi Ifei va KD tdng hcfp nhilu loai DV, cdc cty ndy da ehu y din viec td chflc vd phdn edp quan 1^ cho cdc dcm vi, bd phdn di dat dugc hieu qua cao trong quan ly. Ddy Id, tiln dl cdn thilt cho viec van dung KTTN. Bdi vl, "KTTN chi cd the thuc hien trong don vi cd co cdu td chflc quan I^ dugc phan quyen ro rdng".
Do vay, b giac dd vdn dung KTTN, bdi vilt chgn diln hinh tfl cdc cty du lich nay dl nghien eflu.
Tuy dIu Id KD tdng hgp nhilu loai DV nhimg eo edu td chflc quan ly cua cdc cty khdng gidng nhau. Chang han, Cty CP Du lich Viet Nam Vitours td chflc quan If theo loai DV, trong dd DV lu hdnh dugc td chflc chuyen mdn hda theo loai khdch du lich; Cty TNHH MTV Du lich Cdng doan Da Ndng td chflc quan IJ theo loai DV, trong dd DV khdch san (KS) dugc td chflc theo hang KS
Qua khao sat, nhan thdy Qy CP Du lich Viet Nam Vitours KD kha todn dien uong Iinh vuc du lich, co
S PGS.TS Ngo Ha Tan*
Ke torn track nhiem (KJTN)- mot noi dung cx> ban cm ke toan quan tn (KTQT)- CO vai tro rat lan trong hem soat danh gia track nkiem va lam
ca sd cko viec kken thdSng doi vdi cac don vi, bo pkin tsong doank nghiep (DN). Tuy nhieti. nhieu DN, trong dd co cac cong ty (cty) du lich
chua quan tim van dung . Qua nghien ciiii dac dem hoat dong lank doank (IE>KD) va ca cau to
ckiic quin ly cm cac cty du lich tren dia bin TPDa Nang, tic gia iila ckgn mot md binh cty lam dien kink de pkin tick chi m ca sS van dung KTIN va trien kkai van dung KTTN cko cty nay. Qya do, cac cty du lich khac CO the tham khao van dung phii kap trong dieu kien cua cty minh.
cau to chflc quan ly dugc chia thdnh nhilu don vi vd cd phan cdp quan 1^ tucmg ddi rd rdng. Ddc dilm nay la tiln dl quan trgng cho viec vdn dung KTTN. Ddng thdi, cung dat ra yeu cdu cdn thilt phai vdn dung KTTN de thuc hiSn kiim sodt, ddnh gid trdch nhiem (DGTN) duge tdt hon trong quan tri ndi bd. Bai viet chgn Qy ndy nghien cdu.
Vlin dung KTTN - TrU&ng hgp Cty CP Du Ijch Viet Nam Vitours
Ca cdu td chdc vd phdn cap qudn ly - ea sd van diing KTTN
Vl CO cdu td chflc quan ly: Cty ed CO cdu td chflc quan ly thi hien qua scfdd 1, trang 20.
Td chflc quan ly d Qy gdm 3 cdp:
+ Cdp Cty: Bao gdm Ban TGD va cdc Riong chflc nang, thuc hien lanh dao todn bd boat dong eua Qy.
+ Cdp true thudc Cty: Gdm cae KS, Khdi KD Ifl hdnh, Chi nhanh
va Trung tam Du lich su kien. Cae KS KD chii yeu la DV luu trfl, cd kit hgp KD nha hdng vd mdt s6 DV khac. Cac Khdi KD Ifl hanh dugc td chflc theo tiing loai khach nhu: Khdi du lich trong nudc, Khdi Inbound, Khdi Outbound.
Cac Chi nhanh td chflc b cae TP Idn, HDKD ehu ylu Id Ifl hanh.
Trung tdm Du lich su kien HDKD vl td chflc su kien, td chflc hdi nghi, hdi thao kit hgp du lich,...
+ Cdp true thudc KS, Khdi KD Ifl hdnh: Gdm cac Td true thudc KS, cae Phdng true thudc Khdi KD Ifl hanh, thuc hien chflc nang, nhiem vu theo su phdn cdng cua lanh dao KS, Khdi BCD Ifl hanh.
VI phan ca'p quan \^ (PCQL):
Mae dii, vl td chflc cua Qy gdm 3 cdp, nhung Q y chi quan tam PCQL cho cac don vj true thudc gdm: Cdc KS, cac Khdi KD lu hanh, Chi nhanh vd Trung tdm Du lich su kien. Dua vao, Quy chi
* Dai hpc Kinh te - DH Da Ning
•^Jff/ r/u' ''Me fodn 'f 'Jdem, lodn. Ad' fJimm 3/J0/;j
Nghien cihi trao doi
PCQL vd hach toan kinh t l ndi bd (ban hanh theo QD sd 31/QD- DLVN ngay 01/01/2009) ed the neu tdm tat PCQL ciia Qy cho cae don vi nhu sau:
+ E)di vdi cac KS vd Chi nhdnh:
Dugc Qy giao vdn va duge quyln chu ddng sfl dung vdn duge giao, chiu trdch nhiem trudc Cty vl bao todn, phdt trien vdn va hieu qua sir dung vdn.
DucJc chu ddng xay dung k l hoach HDKD theo hudng cidn cua Cty va phai dugc Qy phe duyet, sau dd td chflc thuc iiien.
Vide mua sdm, thanh ly, nhugng bdn TSCD phai dugc su phe duyet cua Cty. Qy quylt dinh mfle trich khdu hao hach toan vao ehi phi va khdu hao phai ndp vl Qy.
Td chflc bd phdn k l toan thuc hien hach todn HDKD, xdc dinh ket qua lai. Id va lap BCTC ndp vl Cty.
+ Ddi vdi cdc Khdi BCD Ifl hanh vd Trung tdm Du lich su kien:
Dugc Qy giao tdi san di six dung trong HDKD, chiu trdch nhiem trudc Qy vl quan ly va hieu qua sfl dung tai san dugc giao.
Xdy dung k l hoach va td chflc thuc hien HDKD dugc quy dinh gidng nhu cdc KS va Qu nhdnh.
Khdng td chflc bd phan ke todn rieng. Todn bd hoat ddng b cdc ddn vi ndy dugc hach todn tdp trung b Phdng K l todn - tdi ehinh eua Qy.
Nhimg Qy cd td chflc hach todn ehi tilt kit qua kinh doanh (KQKD) ciia tiing Khdi KD Ifl hdnh vd ciia Tmng tdm Du lich su kiln.
Qy thuc hien tdng hgp va phdn phdi KQKD.
Van dung KTTN a Cty CP Da lich Viet Nam Vitours
Dua vdo PCQL dexdc dinh cdc trung tdm trdch nhiem (TFTN)
- Ddi vdi cdc KS, Chi nhdnh va cac Khdi KD Ifl hanh, Trung tdm Du lich su kien trite thudc Cty: Vdi PCQL nhu neu trSn, dugc xdc dinh
la cdc trung tdm Igi nhuan. Tuy nhien, phan tich ky hon ta thdy, cdc KS, Chi nhanh "duge giao vdn vd cd trach nhiem bao toan, phdt trien vdn, cd td chflc k l toan va Idp BCTC; cdn cdc Khdi KD Ifl hdnh, Trung tdm Du lich su kien "duge giao tai san de sfl dung trong HDKD, khdng cd td chflc k l toan, HDKD dugc hach toan tap trung b phdng Ke toan ~ Tai chi'nh ciia Cty". Nhu vdy, mac dii dIu Id trung tdm Igi nhudn, nhung giua cac trung tam ndy cd su khac nhau nhdt dinh cdn phai xem xet dl vdn dung cdc chi tieu DGTN cho phfl hgp.
- Ddi vdi cdc Td true thudc KS vd cdc Phdng true thudc Khdi KD Ifl hdnh: Trong Quy chi PCQL vd hach todn kinh t l ndi bd cua Qy khdng neu vaii dl PCQL ddi vdi cdc dcfn vi ndy. Trudng cae don vj (Td trudng, Trucmg phdng) ehi thuc hien dilu hanh nhdn vien trong don vi dl hodn thanh nhiem vu. Tiiy nhien, xem xlt ky, nhdn thdy cung cdn PCQL b giac dd nhdt dinh cho cae don vi nay vd thdng qua dd, nghien eflu cdch DGTN ciia ngudi dflng ddu dl cd S0 dd 1; S0 do ca cau to chilt quSn ly
ea sd thuc hien chi dd thudng phat hgp 1^. Cu thi:
+ Ddi vdi cdc Td true thudc KS:
Gdm Td LI tan, Td Budng, Td BIp, Td Nhd hang. Trong phdn cdng, cdc Td ndy cd gdn vdi trach nhiem quan IJ chi phi va lien quan din chd't lugng phuc vu. Do vdy, edc Td nay cd the xem xlt ddnh gid nhu la cac trung tdm ehi phi.
Tiiy nhien, edn phai nghien eflu dac dilm cu thi ciia tilng Td dl dua ra cae chi tieu ddnh gid cho phfl hgp, trong dd cd the gdm ca chi tieu phi tai chuih tuj thudc \^o tflng trudng hgp (se ndu cu thi d phdn sau).
+ Ddi vdi cdc Phdng true thudc Khdi KD Ifl hdnh: Mdi Khdi KD ifl hdnh duge td chflc thdnh cac Phdng chuydn sdu theo tittig loai khdch nhu: Kh^ Inbound dugc t6 chflc thdnh Phdng Lft hanh khach Hoa, Phdng Lfl hanh khach A - tic, Ridng Lfl hdnh khach Au - My. Td chflc thdnh cdc Phong chuyen sSu dl bao dam tinh chuyen nghiep cua can bd nhan vien. Trong quan 1^, cac Phong khdng dugc PCQL, md chi thuc - Cdng ty CP Du Ijch Vift Nam Vitours
Cac phang chflc rang
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TGD cang ty {Cac Pho TGD)
•
Cac Chi nhdnh HaNfli.TP.HI Chi Minh. Nha
Trang
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CacKSiTreXanh tmng tam, Xanh ben cang. TreXanh bensflng.ThuB&i
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Cac T l chuyen m6n
Cdc Khoi KD la hdnh: Inbound, Du lich trong nudc, Outbound
Tmng tdmDu Ijchsir kien
Cdc Phdng LOIianh chuyfin sdu
'^a// r/u'.He fedn '(•' ''Mfdm lodti id'//idrto
Nghien cihi frao floi
hien cdc nhiem vu duoc giao: Idm ddu mdi giao dich tim ngudn khdch va thuc hien quan ly doan khach sau khi da dugc Trudng Khdi k j kit vdi khdch vd giao lai cho Phdng. Tuy cdc Phdng cung ed vai trd nhdt dinh ddi vdi doanh thu va quan 15* chi phi trong pham vi ciia Phdng, nhung td't ca quyln quylt dinh dIu thudc vl Trudng Khdi KD lfl hdnh nen cac Phdng nay chua du mfle cdn thilt, de hinh thanh cac TTTN.
Xic dinh cdc chi tieu vd lap bdo cdo piiuc vu DGTN.
- Ddi vdi cae Trung tam true thudc Qy: Ddy Id cdc trung tdm Igi nhudn vd nhu vdy chi tieu DGTN id ehi tidu kit qua kmh doanh. Bao cao phtJC vu danh gia cdc Trung tdm nay gdm bdo cdo du todn va bdo cao thuc hien vl KQKD. Cdc bdo cdo ndy cdn duge Idp theo sd du dam phi di phdn tich cac nguyen nhdn anh hudng din biln ddng kit qua kinh doanh.
Ngoai ra, mfle dd PCQL cho cdc Khdi KD Ifl hdnh vd Trung tdm Du lich su kien cd thdp hem so vdi cae KS va Chi nhdnh nen chi tieu tren cdc bao cdo, ciing phai cd su khac nhau nhdt dinh.
Cac KS, Chi nhdnh v6i mfle dd PCQL cao hem vd boat ddng tuong ddi ddc Idp nen vl chi phi va doanh thu, phdn Idn thudc quyln kiim soat ciia don vi. Bdo cdo du toan vd bao cdo thuc hien KQKD vl CO ban tuong tu nhu cdc don vi hach todn ddc lap. Cdc Khdi KD lfl hdnh va Trung tdm Du lich su kien vdi mfle dd PCQL thdp hon, trong HDKD chiu su chi phdi ciia Qy nhilu hon, nen cd kha nhilu chi phi khdng kiim sodt duoc vd phdn Idn nhiing chi phi ndy Id chi phi chuing dugc phdn bd cho cac don vi. Do vdy, trong edc bdo cao KQKD c ^ phai ehu ^ phdn biet chi phi kiim sodt duge vd chi phi
khdng kiim soat dugc. Ddi vdi ehi phf khdng kiim soat duge can phai dugc loai trfl bdng each dilu chinh ehi phi nay theo chi phi du toan.
Vd trong chi tidu doanh thu, neu gid bdn cd su thay ddi do quyet dinh ciia cdp tren, ciing phai duoc loai trfl bdng cdch dilu chinh gia bdn nay theo gid du toan. Vdi phan elii phi chung dugc phdn bd cho tiing dan vj la khd Idn va phdn Idn trong dd la ehi phi khdng kiim sodt dugc, nen khi DGTM cdn sfl dung kit hgp ca chi tieu Igi nhudn va ehi tieu sd du dam phi. Trong dd, phai chii f hem ddi vdi ehi tieu sd du dam phf. Chi tieu 56 du dam phi nay cdn cdn dugc chi tilt theo tiing Phdng Lfl hdnh chuyen sdu.
- Ddi vdi cdc Td true thudc KS va cac Phdng true thudc Khdi KD lfl hanh.
+ Cac Td true thudc KS: Nhu tren da neu, boat ddng cua cdc Td nay duge xem nhu Id cac trung tdm chi phi. De DGTN cua cae Td ndy, viee trudc hit cung Id xdy dung du toan chi phi. Du toan nay, ciing nhu bao cao thuc hien vl ciii phi nen dcm gian Id chi tdp trung vao chi phi kiim sodt dugc vd cd kit hgp vdi chi tidu phi tdi chmh theo dac thfl cua tiing Td. Chang ban, Td Le tdn: Chi phi ehu yeu la tiln luong cua cac nhdn vien da duge xac dinh. Chi tieu ddnh gia la chi tieu chi phf: Bao dam theo mfle ehi phi da dugc xdc dinh, ddng thdi kit hgp chi tieu phi tdi chfnh la mfle do hai ldng ciia khach khi duge ddn tilp. To Bip: Chi phi chu yeu Id nguyen lieu thuc phdm vd nhan cdng da dugc dinh mfle. Chi tidu ddnh gia cung Id chi tieu chi phi: Dung theo dinh mfle, ddng thdi kit hgp ehi tieu phi tdi ctiinh la chdt lugng cua cac mdn an. Td Budng, Td Nha hdng vdi chi phi gdm niiilu loai, cdc chi tieu danh gid edn tdp trung nhilu hem vdo
quan ly chat che, tilt kiem chi phi va ddng thdi cung kit hgp mdt sd chi tieu phi tdi chinh dl DGTN dugc ddy du.
+ Cac Phdng true thudc Kh^i KD Ifl hdnh: Vdi dac dilm KD Ifl hdnh Id doanh thu dugc xac dinh theo tflng doan khach, tfl dd cd thi tap hgp dugc doanh thu theo tiing Phdng. Cdc chi phi (chii ylu la chi phi biln ddi) gdn vdi doanh thu cung cd thi tdp hgp dugc nhu vdy.
Mac dii cac Phong Ichdng dugc xdc dinh Id cdc trung tdm Igi nhudn, nhung ciing cdn va cd thi tmh sd du dam phi dugc tao ra d tiing Phong (mdi Phdng Id mdt bd phan dugc ehi tilt trong bao cdo KQKD ciia ca Khdi).
Ket luan
- Viec van dung KTTN tren co sd PCQL ddi vdi cdc don vi true thudc Qy CP Du lich Viet Nam Vitours phuc vu quan tri ngi bd Cty. Thue hien ICTTN ddi vdi cdc don vi true thudc se giflp lanh dao Qy danh gia, kiim soat va hudng hoat ddng ciia cdc don vi theo muc tieu chung cua Qy.
- van dung KTTN bao gid ciing phai gdn vdi nhung dac dilm, dilu kien cu thi eua mdt dcm vi, trong dd dac biet Id dac dilm, dilu kien vl PCQL. Bdi vilt da chgn mdt Qy - Qy CP Du lich Viet Nam Vitoius 1dm dien hinh. Tfl trudng hgp diln hinh nay, cdc cty du lich khdc cd thi tham khao dl vdn dung.D
Tdi lieu tham khdo 1. Ngo Hd Tdn, Dudng Nguyin Hung (2013). Quan he giSa phdn cdp qudn ly va kelodn trdch nhiem. Tap chi Ketodn & Kiim lodn.77/2013.
2. Luu Ddc Tuyen (2014). Bdn ve noi dung ke lodn trdch nhiem. Tap chi ketodn & Kiem lodn. T5I2014.
3. Cty CP Du lich Viet Nam Vilours (2009). Quyit dinh sd 31IQD-DLVN ngdy 0110112009 ve ''Qui che PCQL vd hach lodn kinh le'ndi bo ".
9q/t r/U .'Me /cdn V ,Mimn todn id't/idny 3/20J5
