NGHIEN Cljru TRAO DOI C So 01 (126)-2014 )
Xay dmig mo hinh ke toan quan tri cac doanh nghiep san xuat tren dia ban
thanh pho Ha Noi
Trong dieu kien nen kinh te suy thoai nhu hien nay, cae doanh nghiep ludn phai tim each ddi phd vai nhung thach Ihtic khdc liet va nam bat dupe cac CO hpi de tdn tai.
Ke toan quan tri la bd phan cau thanh hiru eo eiia bach loan ke loan, la qua trinh thu thap, xir ly va lap cac bao cao ndi bd nham cung cap thdng tin phue vy chii yeu cho nhuTig nha quan ly ben trong doanh nghiep, gitip hp dua ra cac quyel dinh kinh le va vach ra ke hoach eho tuong lai phii hop vdi chien lupc kinh doanh. Ddng thdi giup cho cac nha quan ly cd mdt each nhin rd hon, cu the hon va kiem soat dupe chi phi san xuat timg loai san pham, timg ITnh vuc boat dpng, phan tich va danh gia ket qua kinh doanh tirng loai san pham...
Trong nhiing nam gan day de cd the try virng va thanh edng, ban Iiie nao bet cae doanh nghiep san xuat can phai nang cao chat lupng san pham, da dang hda mau ma, dac tinh san pham... nham nang eao so lupng san pham tieu thy va dac biet la tang nang lye canh tranh vc gia ca. Thyc le eac doanh nghipp san xual dang ap dung eac chuan muc ke loan ban hanh theo quyet dinh chii yeu de phue
* Trir&^ig DM Kinh ti Ky thuat
vu cho viee lap bao cao tai chinh, ddi tupng phue vy la cac ddi tupng ben Irong va ben ngoai doanh nghiep nhung chua ehii trpng den eac bao cao quan tri phue vu cho viec ra quyet dinh cho nha quan ly.
Viec xay dimg md hinh ke loan quan tri d cae doanh nghiep san xuat tren dia ban thanh phd Ha Npi can tap trung giai quyel nhiing van de col loi sau:
Thir nhat, doanh nghiep san xual can xay dung va ap dyng md hinh ke loan quan tri phu hpp, cd hicu qua. Doanh nghiep can td chiic he thdng thdng tin kc loan quan tri dam bao cung cap day du, kip thdi, chi tiet cac thdng tin, thyc hien cac dinh mtie, lieu chuan, don gia, du toan de phue vy cho viec lap ke hoach, kiem tra, dieu hanh ciing nhu ra cac quyet dinh kinh doanh. Can cung cap day dii, kip thdi cac thdng tin theo yeu cau quan ly ve chi phi eiia tirng cdng vice, tiing bp phan, du an, san pham... va xac lap cac nguyen tac, phuang phap phii hop dS dam bao dupe tinh so sanh giiia ke loan tai chinh va ke toan quan tri, cung nhu giira cac thdi ky, giira sd ke hoaeh va sd thyc t8.
Hien nay cd hai md hinh k6 toan quan tri (mo hinh kg loan quan Iri kit hop vdi k§ toan tai Cdng nghiep
Ths. Vu Thi Thanh Tam * chinh va md hinh ke toan quan tri tach biet vai ke toan tai chinh).
Theo mo hinh td chiic cdng tae ke toan rieng biet, toan bo npi dung to chiic cdng tac ke toan quan tri va td chiic cdng tac ke toan tai chinh dupe tach rdi nhau, thuc hien mot each rieng re ddc 13p vdi nhau. Bp phan ke toan tai chinh thyc hien thu thap, xu ly va cung cap cac thdng tin phyc vy chii yeu cho vice l^p, trinh bay bao cao tai ehinh eiia doanh nghiep. Bd phan kk toan quan tri thu thap, xir ly, phan tich eac thdng tin ke loan tai chinh phyc vu nhu cau su dung thdng tin cho cac nha quan trj trong ndi bd doanh nghiep. Khi td chiic bp may ke toan cua doanh nghiep phai tach ra hai bo phan rieng biet, do vay md hinh nay cd rat nhieu ban che nhu: to chirc nhieu npi dung cd su trung lap giira ke loan tai chinh va ke toan quan tri, bp may k6 toan cdng kenh, hieu qua khdng cao, khdng phat huy dupe vai trd ctia timg bp phan ke toan va trang thiet bi, phuang tien ky thuat tinh toan va he thdng thdng tin hien dai. Do vay md hinh nay khdng phu hpp vdi cac doanh nghiep san xuat.
Theo md binh td chiic cdng tac ke loan ket hop, khi thyc
^ ^ Tap chi nghien cufu Tai chinh ke toan
Q So 01 (126) - 2014 }
NGHIEN CUTU TRAO D 6 I hipn theo mo hinh nay, trong
timg npi dung td chirc cdng tac kc toan dcu cd sy ket hop chat che giua ke toan tai chinh va k^
loan quan tri. Khi td chiic bp may ke loan khdng can phai taeh ra thanh hai bp phan ke toan tai chinh va ke loan quan tri rigng biet. Trong timg bd phan ke toan theo timg phan hanh da cd sy ket hpp de thyc hi?n nhiem vy ciia ca k5 loan tai chinh va k6 toan quan tri. Mdi bp phan ke toan (nhu kc toan vat tu, hang hda, ke toan tiSn luong, ke toan tai san cd dinh, k6 loan ehi phi san xuat, gia thanh san pham, ke loan vdn bang tiSn, ke toan edng no...) deu cd nhicm vu thu thap, xu ly va cung cap thdng tin den timg ddi tupng kc todn cu the cd lien quan, vira phyc vy eho viec lap bao cao tai chinh vira phyc vy eho viec lap cac bao cao quan trj. Do vay, trong moi bd phan ddng thdi phai lien hanh ke loan chi li6l va kc loan long hpp. Tuy nhicn, doanh nghiep van phai bd tri mpt bp ph^n rieng de thyc hipn nhipm vy thu thap, phan tieh thdng tin phyc vu eho viee lap kc ho^ch, dy todn san xuat kinh doanh va ra quyet dinh kinh doanh. Md hinh nay tranh dupe sy Irting lap trong vice to chiic thye hicn eac npi dung ke todn, td chiic cdng tdc kc todn dcm gian, gpn nh?, dat hieu qua cao nen dupe dp dyng phd bicn trong cdc doanh nghiep sdn xuat.
Thii hai, can xdc lap npi dung cdng tdc ke todn quan tri trong doanh nghipp san xuat phii hpp vdi yeu cau quan ly vd md hinh kc loan quan tri. Td chirc hp thdng ehimg tir va ghi chcp ban
ddu la mpt trong nhiing van de quan trpng trong qua trinh td cbtic ke toan qudn tri d cae doanh nghiep san xuat hien nay.
De dat hieu qua nha quan tri doanh nghiep can phdi can cii vao quy md va dac diem td chirc, quan ly san xual kinh doanh, trinh dp, khd nang ciia dpi ngii can bp ke toan, thye te trang thiet bi ky thual, yeu eau qudn tri doanh nghiep dat ra ddi vdi ke toan quan tri de lua chpn va thiet ke cdc mdu chiing tir sao cho phu hop vdi timg loai nghiep vy kinh te tai chinh phdt sinh d cae bd phan Irong doanh nghiep. Mau ehiing tii ke toan phyc vu eho ke toan quan Iri phdi hpp ly, phii hpp va phai phan anh dupe day dii cac chi tieu, sd lieu, ngay lap, noi dung kinh te ciia cdc nghipp vy... theo yeu eau quan tri ciia doanh nghipp. Trong trudng hpp can thiet ed thS sir dung ehting lir du bao de phdn anh ehi phi phdt sinh vupt tren miic binh thudng (hay chi phi ngoai dinh miic) nham myc dich cung cap thdng tin kip thdi cho viec kiem soat va quan ly chi phi.
Cdn xay dyng ehuang trinh luan chuyen chirng tir hpp ly ddi vdi timg loai nghiep vy kinh te lai chinh phdt sinh d cae doanh nghiep de cdc bd phan chirc nang, cac cd nhan cd trach nhiem ddm bdo viec kiem tra va ghi chep thdng tin vao sd sach kc loan kip thdi.
Ngoai ra doanh nghiep can quy djnh rd trach nhiem ciia eac bd ph^n quan ly trong viec kiem tra npi dung tiing loai nghiep vy kinh te phat sinh phan dnh tren
chiing tir, tu dd dua ra cdc bien phap xir ly, truy cim trach nhiem cua timg ddi tupng neu cd sai sdt nghiem trpng. Trong phdng ke toan, phdi quy dinh ro trdch nhiem ciia timg nhan vien, timg bd phan trong viec kiem tra chiing tir trude khi ghi chep vao sd hoac nhap du lieu vao mdy.
Thir ba, ve td chtic van dyng he thdng tai khoan ke toan trong ke loan quan tri
Tuy theo yeu eau cy the trong timg doanh nghiep ma thiet ke, xay dung he thdng tai khoan ke loan quan tri theo yeu cau. Tren co sd he thdng tai khoan ke loan hien hanh, doanh nghiep san xual can cir vao yeu cau cu the, yeu cau quan ly chi tiet theo timg ehi ticu dc xay dijng he thdng tai khoan ke loan eho doanh nghiep,
Doanh nghiep cd the md cac tai khoan ke loan ehi tiet theo cae cap trong tirng nghipp vy kmh te phat sinh nhu khi tap hop chi phi san xual va tinh gia thanh san pham theo tung cdng VIQC, timg san pham, timg bd phan san xual, ciing nhu khi ban hang va xae dinh ket qua kinh doanh theo tiing dia diem, timg nhdm mat hang, ke toan hang ton kho theo timg loai nguyen vat lipu, san pham, thanh pham. Ke loan ngudn vdn, cac khoan vay, cae khoan no theo timg chii de va dieo timg loai ngudn vdn. Vipc chi tiet hda cae tai khoan ke loan phai ddm bdo tinh thdng nhat ve ky hieu, ve cap dp va khdng dupe sai l?ch npi dung, kel cau vd phuang phdp ghi chep ciia tai khoan. Can td chirc van dyng hp
Tap chi nghien cuTu Tai chinh ke toan
NGHIEN cau TRAO DOI ( So 01 (126)-2014 thdng sd ke loan. Doanh nghiep
cd the bd sung cac chi lieu, thiet ke cdc ndi dung phyc vu yeu cau quan ly, nhung khdng lam sai lech cdc chi lieu da quy dinh tren sd ke loan. De phue vy yeu cau quan ly rieng doanh nghiep cd the thiet ke xay dyng sd ke loan mai nhu phieu tinh gia Ihdnh theo timg cdng vice, sd chi tict ban hang cho timg khach hang.
Thii tir, he thdng bao cdo ke todn quan trj can dupe xay dung phii hpp vdi yeu cau cung cap thdng tin qudn ly npi bd, ddm bao tinh chat cd the so sdnh.
Dc giiip cac nha quan tri thye bien chirc nang kiem soat, kc loan vien phai dimg cac sd lieu chi tiet ve chi phi, doanh thu va ket qua da phdn dnh trcn cac sd kc loan cd lien quan de lap eac bao eao quan tri. Bdo cao quan tri phai vira trinh bay dupe cae thdng tin thue hien vira phai trinh bay cdc thdng tin du toan tuong ting de dam bao so sanh nhiing ket qua thijc te so vdi du loan. Cae chi lieu trong bao cdo phai quan he chat che va logic vdi nhau, hinh thirc va ket cau da dang, linh hoat.
Vice xay dimg he Ihdng bao cao quan tri la can thiet dya tren cdc thdng tin ke toan quan tri cung cap, cac nha quan Iri se thu nhan, xir ly va phan tieh mpt each chi tiet de dua ra quyet djnh hpp ly.
Thir nam, tang eudng khd nang phan tich eiia ke todn qudn tri, trude hct la phan tieh mdi quan he Chi phi - Doanh thu - Lpl nhuan.
Md hinh k§ todn qudn tri cho phep chi tiet thanh timg phan cy the nhu ke todn qudn tri chi phi vd gid thanh san pham, ke toan qudn tri ban hang va xdc dinh ket qua ban hang, ke loan quan tri vd tai san co dinh, hang tdn kho, lien luong cdng np... Phan tich cdc thdng tin thich hpp cho viec ra quyet dinh va phan tich mdi quan he giiia doanh thu - chi phi - loi nhuan. Can phan tich, ddnh gia xu hudng tang ciia tdng sd chi phi bien ddi va xu hudng giam ctia ty suat chi phi cd dinh khi khdi lupng san xual tang de xac djnh loi nhuan ban hang mong mudn va diem hda vdn.
Mpi bien phap ma nha quan ly dua ra ap dung deu nham myc dich khdng ngimg tang loi nhuan cho boat dpng san xuat kinh doanh ciia doanh nghiep.
Mudn vay, phai tang doanh thu thuan, giam ehi phi, trude het la ehi phi bien ddi.
Lai nhuan = Doanh thu - Tdng chi phi bien ddi - Tdng chi phi CO dinh
Gid sii tdng chi phi ed dinh khdng thay ddi thi Ipi nhuan se tuy thupc vao doanh thu va ehi phi bien ddi chenh lech nay dupe gpi la lai gidi ban (Ipi nhu|n gidi ban).
Lai nhuan giai han = Doanh thu - Tong sd chi phi bien doi
Ty suat Ipi nhuan gi&i han tren doanh thu = (Loi nhuan gi&i han/Doanh thu thudn) * 100
Tir ket qua tren, ta ed:
Lpi nhuan gi&i han - Chi phi cd dinh > Oco lai; = 0 hda von ;
<0 Id von.
Tdm lai, ke todn qudn tri la mdt bp phan kd todn cdu thaiih cd vai trd quan ypng la eung cap thdng tin vS k6 loan tai chinh cho lanh dao doanh nghiep va cdc nha quan ly, dieu hanh ho^t ddng san xuat kinh doanh. Cac doanh nghiep san xuat tren dia ban thanh phd Ha Ndi can phdi khan truong xay dyng va ap dyng md hinh ke loan quan trj de phue vu quan ly kinh doanh mpt cdch tdt nhat.
Tai lifu tham khao PTS. Pham Vdn Duac (2008), Huang ddn to chirc ke todn qudn tri trong cdc doanh nghi?p. Nhd xudt bdn Thong ke
PGS.TS. Pham Vdn Duac (2010), Ke todn qudn tri, Nhd xudt bdn Thdng ke.
Phdn tich hoat ddng kinh doanh, Truang Dai hpc kinh te quoc ddn (2010), Nhd xuat bdn Thong ke.
PGS.TS. Pham Vdn Duac- TS HuynhLai (2009), Md hinh
& Co' che van hdnh ke todn qudn tri, Nhd xudt bdn Tdi chinh
Pham Vdn Duac (1995).
Vpn dung ke todn qudn tri &
doanh nghiep Viet Nam trong nen kinh te thi tru&ng.
3 ^ Tap chi nghien ciiu Tai chinh ke toan
