TAP CHi C0N6 THU0N6
VAN DUNG PHlTOfNG PHAP KE TOAN ABC TAI DOANH NGHIEP VIET NAM
• BUI THj THU
TOM TAT:
Phffdng phap ke' toan chi phi dffa tren hoat dgng (ABC) lan dau tien dffdc Thomas Johnson, Robin Cooper va Robert Kaplan de cSp de'n trong cud'n "Relevance Lost: The Rise and Fall of Management accounting" (1987) nhff mdt phffdng phap cai thidn viec tinh todn chi phi. Ti^ kbi phffdng pbap nay ra ddi da dffdc rS't nhidu nffdc trdn the gidi ap dung, dac bidt la cac nffdc phat tiien nhff My, Uc... va nd da lan tda nhff mdt cdng cu hiJu ich trong viec quan tri chi piii va tinh gia thanh ciia eac doanh nghiep. Bai vie't se dffa ra kinb nghidm van dung phffdng phap ABC d mdt doanh nghiep dien hinh. Tren ed sd dffa ra giai phap nham nang cao ty 16 ap dung phffdng phap kd toan ABC tai cae doanh nghiep Viet Nam.
Ttf khda: Phffdng phap ke'toan ABC, ke toan quan tri, Chi phi.
1. V§n diing phtfdng phap kd' toan ABC tai mot sd' doanh nghiep san xuit may bay thuTdng mai BOA
BCA la nha san xua't may bay thffdng mai idn nha't the' gidi. Cdng ty chie'm khoang 60% tdng doanh thu san xuat Boeing tren the' gidi. BCA tai thanh phd' Wichita la mdt nha may chuyen san xua't than may bay, mui, thanh chd'ng, vd dgng eho eac ddng may bay 737, 747, 757, 767, 777. Cdng ty da xay dffng chie'n iffdc quan ly chi phi nham lidn ke't cac boat ddng trong qua trinh san xua't, ddn gian hda qua trinb san xua't, trong khi do win phai td'i da hda ldi ich tff viec sff dung cae boat dgng kinh doanb tinh gpn. Cac sang kie'n chid'n Iffdc quan ly dffdc cdng ty dffa ra bao gdm: ddn gian hda san xua't, nang cao cha't Iffdng, xac dinh
san pham va qua trinh cdt Idi, Hdn kdt cae qua tnnh san xua't.
Viec dffa vao ap dung phffdng phap kd toan chi phi tren ed sd hoat dgng (ABC) dffdc tie'n hanh vdi 6 bffdc cd ban sau:
Bl. Lap ke' hoach, thanb lap nhdm dff an nghien cffu ve aBC
B2. Nhan dang cac trung tam ehi phi B3. Nhan dang cac boat ddng B4. Tinb toan chi phi eho eac hoat ddng B5. Tinh toan ldi nhuan
B6. Phan tich ket qua Ket qua dat dffdc:
Sau khi thffc hien dffdc 1 nam, ABC da mang lai hidu qua Idn cho cdng ty: cdng ty da tie't kiem
220 Sd4-Thdng 3/2019
KE TOAN-KIEM TOAN
dffdc khoang 1,6 tiieu USD tirong vdng 12 thang, ldi nhuln tren t^i sdn (ROA) tang dang ke ma khdng lam tang chi phi boat ddng. Ben canh do, sau khi ap dung ABC, cae loai chi phi chat Iffdng (tdng chi phi dff phdng, th^m dinh, tha't bai, lam lai...) da giam dang ke: tff 1,3 trieu USD mdi quy giam xudng edn 350 ngbin USD mdi quy. Nhffng ket qua nay da lam nhdm nghien cffu ve ABC dffa ra ket luan ap dung ABC giup nSng cao cha't Iffdng san pbam, ban ebe' lang phi, mang lai ldi nhuan cao hdn cho cdng ty. Vdi nhffng ket qua nay, BCA cho rang viec thffc hidn ABC se nang cao kha nang canh tianh cua cdng ty, giup cdng ty di dang dat dffdc eac mue tieu ldi nhuan, tang hieu qua san xua't kinh doanh lau dai eho cdng ty.
Cd thd' tha'y, khdng ehi BCA ma rat nbieu doanb nghiep tai My, Uc... da ap dung phffdng phap ke toan ABC rat hieu qua. Trffdc xu thd' hdi nhap, phai dd'i mat vdi ap Iffc canh tranh gay gat, viec quan tri td't chi phi, tinh dung tinh du gia thanh san pbam la dieu kien sd'ng edn dd'i vdi mdi doanh nghiep.
2. Giai phap tang ty Id ap dung phtfdng phap kd'toan ABC tai doanh nghidp Vi^t Nam
Thii nhdt, de ap dung thanh cdng, ABC can ed Slf ddng thuan cua nhieu bg phan trong td chffc.
Ngoai vide am hieu ve phffdng phap ABC va sff phiJ hdp trong thie't ke he tbd'ng thi khdng tbd thieu cae thanh phan tham gia hd trd (bao gdm ea sff hd trd tff nba quan ly ciing nhff cac thanb vidn khac trong doanh nghiep) de'n sff thanh cdng eua phffdng phap nay. Bffdc cd ban dau tien trong md hinh thffc hien tai BCA dd la lap ke' hoach, thanh lap nhdm dff an nghien effu ve ABC. Trong sud't qua trinh thffc hien, nhdm nghien effu thffc hidn ABC tap trung vao cae nhiem vu hffdng dan ngffdi thffc hien hieu dffdc cbie'n Iffdc cua doanh nghiep, CO dffdc sff hd trd cua cac nha quan tri cap cao, xac dinh rd mue tieu va nhiem vu, trao quyen eho thatih vien trong nhdm, tap trung thay ddi hanh vl, tap trung vao cai tie'n Hen tuc va lau dai va nhat la xay dffng chuyen mdn npi bd, khdng phu thudc hoan toan vao phan mem phffc tap va chuyen gia tff van ben ngoai. Viec thanh lap nbdm nghidn
cffu da mang lai sff thanb cdng Idn eho BCA kbi ap dung phffdng phap ke toan nay bang viee giup doanh nghiep tiet kiem dffdc khoang 1,6 trieu USD trong vdng 12 thang, ldi nhuan tren tai san (ROA) tang dang kd ma khdng lam tang chi phi boat ddng ciing nhieu ldi ich khac.
Thd hai, can xay dffng mdt quy trinb ap dung ABC phu hdp vdi tffng doanh nghiep. Trong viec ap dung thffc te phffdng phap kd' toan ABC tai cic doanh nghiep thi khdng ed mdt quy trinh ehung nao cd the phii hdp eho moi doanh nghiep. Tuy theo dieu kien san xua't thffc te' tai cdng ty ma ap dung phffdng phap ke' toan ABC can cd nhffng dieu chinb phu bdp. Tai BCA, vide thanh l|p nhdm nghien cffu ABC cung la mdt sff khae biet trong quy trinh thffc hien ABC so vdi cae doanb nghiep khac. Thdng thffdng, mdt quy trinh ap dung phffdng phap ABC cd ban bao gdm cac bffdc sau:
Bffde dau tien la xac dinh nhdm cac chi pbi ehung vi du nhff ebi pbi banh chinh, ehi phi tbue mffdn, chi pbi van chuyen, vS ehi phi bao hiem.
Nhffng thdng tin ebi phi nay cd the cd dffpe dl dang tff bd phan ke' toan. Phffdng phap nay gia dinh rang doanb nghiep ed the phan loai toan bd chi phi ebung ra thanh tffng nhdm cu the. Day la each phan loai vin thffdng dffdc sff dung trong phffdng phdp truydn thdng. Tbdng tin nay giup xac dinh lai tinh can dd'i cua cac chi phi chung dffdc tinh toan tff giai doan dau so vdi tdng chi phi dffdc phan bd cho tffng san pham rieng biet trong phffdng phap ABC.
Bffde thff bai la xac dinh nhffng boat dong ehinh ma cd the dd dang theo ddi dffdc thdng tin ve chi phi. Viec nay ed the thffc hidn dffdc bang each nhdm nhffng hanh ddng ed lien quan thanh cae boat dgng va nhdm cae hoat ddng thanh Irung tam hoat ddng tbeo each tie'p can ABC. Mdt vai vi du ve cac hoat ddng cho mot doanh nghidp nhd dd la nhan yeu cau cua khach bang, bao gia cho khach hang, giam sat san xuat, va van chuyen hang hda. De ed the thffc hien dffdc ABC, toan bd qua tnnh kmb doanh phai dffdc chia ra lam nhidu nhdm cac boat dpng. Ngffdi ta thffdng ve ra Iffu do
So4-Thdng 3/2019 221
TAP CHJ GONG THIflfNG
cua qua trinb de xac dinh dffdc nhffng hoat ddng chinh nay. De cd thd thie't lap dffdc nhffng hoat ddng can thie't eho ABC, nhffng qui trinh ddng nha't phai dffdc nhdm lai vdi nbau. Hay ndi each khac, nhffng hoat ddng tae dgng len san pham va nhffng hoat ddng tac ddng len khach hang phai dffdc tach ra de lap nen hai nhdm hoat ddng neng re va ddng nba't. Vi du, tai cac doanh nghiep san xua't, cac hoat ddng cd the la ldp bao gia, giam sat san xu^'t, giao nhSn nguyen vat Heu...
Bffdc thff ba, ehi pbi se dffdc phan cho nhffng boat ddng vffa dffdc xac dinh tbdng qua nhffng tidu tbffe phan bd ehi phi ti-ong giai doan mot. Khi nhffng hoat ddng ehinh da dffdc xac dinh, thi tdng chi phi cua tffng hoat ddng cIn phai dffdc tinh toan. Trffdc tien, nhdm chi phi lien quan de'n tifng boat ddng phai dffdc gbi nhan. Vi du, chi phi hoat ddng eho viee "lap bao gia " bao gdm chi phi tff nhffng nhdm khac nhau nhff Iffdng, thue mffdn, tien ich va van phdng pha'm De tinh ehinh xac cac cbi phi nay vao tffng boat ddng, Ihi nhiJng tieu thffc phSn bo ehi pbi trong giai doan mot, phai dffdc a'n dinh cho tffng nhdm chi phi. Vi du, chi phi thue mffdn lien quan de'n boat ddng lap bao gia cd the dffdc tac ddng bdi so met vudng sff dung, trong kbi dd, ebi phi Iffdng ed the dffpe tae ddng bdi thdi gian ma ngffdi nhan vidn sff dung cho boat dpng nay.
Bffdc thff tff, sang giai doan hai, nhffng tieu tbffe pb§n bo ehi phi cho cac hoat ddng dffdc xac dinb de phan bd chi phi chung den tffng san phim.Trong giai doan hai, cac boat ddng dffdc tinh eho cac san pham bang vide sff dung tieu thffc
phan bd chi phi giai doan bai. Cung nhff tieu thffc phan bd chi phi eua giai doan mdt, thdng tm can thid't eho tieu tbffe phan bd ehi phi giai doan hai c6 thd khdng dd dang cd san de the hien cac ti le tffdng ffng cho tffng loai san pham. Vi du, viee S'n dinh effdc phi chuydn chd cho tffng san pha'm tffdng dd'i phffc tap. Khi thieu dff lieu thffc te, ffdc Iffpng gan diing chi phi hoat ddng sff dung bdi tffng san pbam la dieu can thiet.
Thit: ba, cln xac dinh dd'i tffdng ehi phi mot each phu hpp. IChi ap dung ABC, viee lffa chpn dd'i tffdng chi phi mdt each phu bdp la vd cung quan trgng. Thdng tbffdng eac doanb nghidp khi thffc hien phffdng phap ABC thffdng lffa chpn ddi tffdng tinb phi la eac san pham, dich vu de de dang so sanh ldi ich eua cae san pham dich vu mang lai cho doanh nghiep. Tuy nhien, dd'i vdi cae doanh nghidp san xuS't kmh doanh cac mat hang gan gid'ng nhau thi viee lffa chgn dd'i tffdng chi phi la cac san ph§'m se ebi tao ra dffdc sff khac biet khdng nhidu tiong chi pbi. Didu nay lam giara bieu qua eua viec ap dung ABC.
3.Kd'tlu$n
Phffdng phap ke toan ABC da dffdc ap dung thanb cdng tai nhieu qudc gia tren the gidi, tuy nhien tai Viet Nam phffdng phap nay cdn khd mdi me vdi nhieu doanh nghiep va vdi ban than cac nha quan tri doanh nghiep. Bai vid't da chi ra each thffc ap dung phffdng pbap ABC tai mdt so doanh nghiep eu tbd tren the' gidi, ddng thdi cung di sau phan ticb nhffng ldi ich dat dffdc eua phffdng phap ABC so vdi phffdng phap truyen thd'ng •
TAI LIEU THAM KHAO:
1 Huynh Cong Danh, 2012, Phuong phdp tinh gid tren ca sd hoat dgng trong doanh nghiep sdn xudt, Tgp chi Ke todn thdng 9/20} 2.
2. Huynh Lai, 2007, Kelodn quan tri. Nxb Thdng ke.
3. Michael Janda,2014, Kinh le'Vc ti^p tuc cdi thien. Tap chi Kinh te thdng 02/2014.
222 So 4-Thdng 3/2019
KE TOAN-KIEM TOAN
4. Phgm Rin - Dgi hoe Duy Tdn, 21/11/2006, K^ todn chi phi dUa tren hoat dgng (Activity - based Costing). Tgp chl Ketodn thdng 11/2006.
5. Truang Bd Thanh, 2008, Gido trinh Ketodn qudn tri, Nxb Gido due
Ngay nhan bai: 25/2/2019
Ngay phan bidn danh gia va stfa chtfa: 7/3/2019 Ngay chap nhSn dang hai: 17/3/2019
Thong tin ldc gid:
ThS. BUI THJ THU
Khoa Ke'toan Kidm toan - Trtftfng Dai hpc Cdng nghiep Ha Ndi
IMPLEMENTING THE ABC ACCOUNTING METHOD IN VIETNAMESE ENTERPRISES
• Master, BUI THI THU Faculty of Accounting, Hanoi University of Industry
ABSTRACT:
Activity-based cost accounting (ABC) method was firstly mentioned by Thomas Johnson, Robm Cooper and Robert Kaplan in "Relevance Lost: The I^se and Fall of Management accounting" book (1987) as a method to improve the quality of cost calculation. Since its fnst mention, many countries around the worid, especially developed countries like the U.S and Australia, have appUed this accounting method. The popularity of tiiis accounting method is thanks to its efficiency in managing cost and calculating cost of businesses. This article presents experience in applying tiie ABC method at a typical enterprise, tiiereby proposing solutions to iraprove the rate of applying the ABC method in Vietnamese enterprises.
Keywords: ABC accounting method, management accounting, cost.
S o 4 - T h d n g 3/2019 223
