Nghien ciiu trao til
Xay dung van lioa guan If chi phi bang ngan sach tu so 0
Designing culture of state budget cost management from Zero
"JS.
Ths. Ding Ihj Tdm Ngpe*L§p ngin sdc/i tiy so 0 (Zero-based budgeting, viet tat la ZBB) xuat hi$n diu tiin d khu VI/C kinh le cong, vao nhQng nam 1960 va trd nen noi tieng tai My. Sau mot khoang Ihdi gian kh^ dai bi quen lang, ngay nay, ZBB da quay trd lai vd dan chiing minh tinh hieu qua cHa no, trong viec kiim soAt chi phi cho doanh nghiep (DN). Nhtrng quan trong han, qu^ trinh thi/c hi$n ZBB chinh /d tjud trinh gii)p DN hinh th^nh nen nSn vBn hoa quan ly chi phi. Dd cQng chinh la diim, khiin ZBB khic 6/fif I'd/ cic phuang phip lip du toin khic. Muc 6ich cQa bii viet niy, nham gidi thieu vi ZBB, Mng qua nhl^g Igi ich ma nd mang 1^1 vi nhQng yiu to can thiit, ho tra qua trinh thi/c hi$n ZBB tai DN.
Zero-based budgeting emerged tirst in the public sector in the 1960s and became weil-known in the United States. After falling into oblivion In long time, ZBB is making a comeback and proves its effectiveness in contixtlling of busi- ness cost. Furthemiore, ZBB process helps company build a culture of cost management. That is the point tiiat makes ZBB different from other budgeting metiiods. The purpose of this article is to Introduce ZBB through the benetits it brings and the essential elements that support the implementation of ZBB in the enterprise.
Q
ud trinh lap ngdn sdeh Id mflt thdnh phan thifit yfiu cfla hd thfing quin ly dieu hdnh, vl nfl cung cap mflt hd thfing kfi hoaeh, phfii hop va kifim sodt nham phue vu quin ly, thudng Id mflt qud trinh gian kho vd la nfii lo so, dfii v&i nhihig ngudi tham gia vdo qud trinh lap ngan sdeh. Moi DN cd thfi chgn mflt sfi phuong phdp lap ngdn sdeh khdc nhau, dfi hfi trg eho hoat fifing kinh doanh cfla minh. Moi phuong phdp, dfiu cfl thfi giup DN dat dugc kfit qua tfit nhit, co thfi lidn quan dfin vific quin l|? tdi chfnh vd mflttrong sfi dfl Id ldp ngdn sdeh tfl so 0 (Zero-based budgeting, viet tat Id ZBB).
ZBB chl nfii len trong khu vue kinh tfi cflng tai My, trong nhflng nam 1960, nhung eung da trd nfin phfi bifin d khu vyc tu nhdn vd dugc Texas Instruments chap nhan, nam 1969. ZBB trd nfin nfii tifing hon, vao nhflng nam 1970, khi Tfing thfing My- Jimmy Carter gidi thifiu no d bang Georgia vd cung trong nam ndy, ZBB lan diu tidn duge gidi thifiu tren Tap ehf Nghifin cflu Kinh doanh
Nhan ngdy: 08/6/2017 Bien tap ngay. 18/8/2017 Duyet dang: 28/8/2017
Harvard, bdi Peter A.Pyhr. Tuy nhifin, hon nCra thfi ki qua, do nhflng nhan thdc sai lam dai dang md cfing cu ndy dan trfli vao quen lang. Ngdy nay, ZBB dang idm mflt cufic phuc hung. So lugng cflng ty cfing khai dfi d p den ZBB dS bung nfi trong vdi nam qua, bao gdm cdc eflng ty khdc nhau nhu: Alcoa, Boston Scientific, Tap dodn Jarden, Quiksilver hay cflng ty da quoc gia B 8 G Foods gan ddy cung da chap nh|n ZBB. R5 rdng rang, ZBB cd thi hifiu qui trong cdc ngdnh cfing nghidp, trong edc cfing ty Idn va nho vd dudi c i quySn sd hflu Nha nisdc vd tU nhdn.
Tmdc khi di vdo tim hifiu vg ZBB, cflng nhin lai ky thuat lap ngdn sacti tnjyfin thfing (ngdn sdeh gia tang} d^
qua do, thay dugc nhflng Igi ich md ZBB mang lai cho cflng cuflc kiem soat chi phi efla DN.
Cdch tiep can cfla lap dy todn ngdn sdeh gia tang Id lay ngdn saeh cfla nam hifin tai Idm cd sd cflng thdm sfi tiin gia tang, dfi tao ra ngdn sdeh cho nam tOi.
Nhu vay, theo phuong phdp ndy, DN chf can quan tdm dfin nhflng thay dfii Ii6n quan dfin cdc khoin nhu ehi phi gia tang do lam phdt hoae gid mua tang v^
dy kifin gia tang chi phi, thu nhap do khfii lugng bdn.
* Khoa Ke todn Tai chfnh - E)H Nha Trang
^ j j ^i^t cfU'yid'fedii, ¥ .'/{idn fadn (iiUtdrut 8/2047
Nghign cufu trao dtfi
khde, dfi gifl gin bin sac cua mfit vflng nflng thfln bao quanh d c TP Thu nhap cfla d c HND vung ven TR Nam Dmh gfim d e ngufin: NN, ngdnh nghfi tieu thfl dng nghidp, cfing nhdn, Idm thud, cflng nghidp, xdy dyng, thuong mai djch vu,... thu nhdp cfla cde HND vflng ven d mflc tmng binh, cfl sy chenh Ifich Ifti gifla d c xa, d c nhdm hfi, d e ho trong tflng xa. Cdc hfl chfl yfiu vdo NN cd thu nhdp cao nhat, xd Nam Phong, Nam My d tiiu nhap cao nhit Cdc yfiu tfi inh hudng tdi thu nhap cfla hfl gfim: Thidn tai, djch benh; Gid d that thudng; Dfi thj h d ; Trinh dfl cfla HND; Dau tu d a hg;
Da dang hfla thu nhap. Cde giii phdp ndng eao thu nhdp cho cac HND vflng ven TRNam Djnh, d thfi Id; Ndng cao dfing ddu trong thu nhap cfla ede hfl;
Cii thidn co sd ha tang d c djch vu NN nflng thdn; Ndng cao trinh dfl van hfla
(Fii'p theo trang 37) eufle ddm phdn vfi eiu tme ngdn sdeh todn cong ty, vdi mfit co sd thgc tfi ehung vd su so sanh chi phi tuong ty gifla cae don vj kinh doanh, Kifim tra kfi hoach hdng thang, dam bao rang, cdc khoan tiet kidm khfing bi bd qua vd cdc mdu thuan bit igi, sd duoc giii quyfit nhanh chdng b^ c i 2 nhd dfing quin ly chl phi.
- Khich Id tuong xUng: Can xdy dyng thfim ehi tidu ro rang, dfi do ludng hidu qui quin ly chi phi cflng vdi ehfi dfi khen thudng tuong xdng cho cde mue tidu quin ly chi phi. Cdc chi tidu nay, chl ndn xem xdt dudi sy kilm soat cfla tflng nhd quan iy, trdnh trflng phat nhd quan ly be phan khi nhflng phi ton vd phdn bfi tfl tiling tdm cflng ty tang Idn,
- Tu duy: Thay dfii quan trgng nhat Id tu duy cfla nhd quin ly, ZBB thdnh cflng nhit, khi cac nhd quin ly ngi^g tim cdeh ehflng minh tai sao lai lam nhu vdy, md bat dau suy nghT tich eye vd cdch lam cho nd tfit hon, Difiu do cfl nghTa Id, chuyfin sang vide "tranh ludn vfi d i thu dugc" hon Id "tranh ludn vfi cdi mit di" vd tfl dfl nhd quin ly nhan ra rang, khflng efl khoin chi tidu ndo Id
vd nghfi nghifip cho lao dflng; Lya chgn cdc hoat dflng sinh kfi chfnh phfl hgp difiu kidn cfla hfl,
3.2. Ki^rt nghi
- Nhd nude d n xdy dyng nhO'ng chinh sdeh cu thfi hon vfi vide chuyfin doi muc dich sd dung dat hgp ly qua gia dfin bfl vd tfnh phdp ly trong chuyfin doi, tich tu dat, nham giam thj trudng dit ty do.
- Chinh quyfin dja phuong d n hfi tro HND vflng ven theo duoi nghe nghidp, tao thu nhdp phfl hgp difiu kidn vflng nhu; Ndng cao trinh do eho lao dgng, thfle day tin dung, chuyfin giao cdc mfl hinh.n
Tdi lieu tham khdo ' Ban chi dao Tdng Diiu tra ndng
thdn, NN vd Thuy sdn Trung uang (2016). Tdng hap nhanh ho ndng thdn (dung cho xa). Biiu sd 04- THN/TDTNN-HO.
- Chinh phu (2009). Nghi dinh s&
42/2009/ND-CP, ngdy 7/5/2009 vi viec phdn loai dd thi
- Pham Thi My Dung (2008) Phdn tich kmh ti trong rui ro. Bai gidng cao hpc kinh teNN. DH Ndng nghiep, Hd Ndi.
- Nhom MBA Bdch Khoa (2015). H§
Tra SPSS. Cdng th&c xdc dinh ca mau bao nhieu Id phii hap cho nghiin ciiw.
Truy cdp, ng&y 13/10/2015 tqi:
http •//phanlichspss com/cong-thuc-xac- dinh-co-mau-bao-nhieu-la-phu-hop - cho-ngkien-cuu-2.html.
- Phucmg ph^ xdc dinh camdu (2015).
sd tay ngliien ciiu khoa hoc sinh vien:
soiaynghiencuusinhvienblogspoi.com/20}
5/04/ph uong-phap-xac -inh-co-mau.htmi Chu Nhdt, 1914/2015.
qud nhd dfi xem xdt lai, Mflt tram khoan thay dfii nhd md tifit kidm dugc 10O.OOOUSD mdi khoan, thi se tifit kidm thdmdugc 10 tridu USD,
ZBB cd thfi dp dung cho nhflng cfing ty ndo?
Mfit sfi ngufri eho rang, ZBB khflng dugc thifit kfi cho d c eflng ty theo djnh hudng tang tmdng, Nhung thue te, ZBB Id mflt cflng cy manh md cho bat ky cflng ty ndo, bat kfi djnh hudng cfla nfi.
Ngay e i khi trgng tdm chinh cfla tfi chflc la tang tiudng, Id nhudn hoac duy tri nang lyc thi quin ly ehi phf van Id van de quyfit djnh thdnh cflng. Loai bd chi phi khflng sinh Igi eho phdp eflng ty duge chuyen hudng den d c khu vyc sinh Igi hgn. Tuy nhidn, ZBB khflng phai Id mfit bdi tap cat giam chi phf md khflng quan tdm dfin ehi phf. Vdi khi nang nhin sdu vdo ehi phi, cfing ty cfl thfi thyc hidn nhflng thay dfii dfi "phdu thudf loai bo d c chi phi khflng sinh Idi vd giflp tang sflc manh cfla tfi chflc
ZBB cfl thfi thfle day tifit kiem ddng ke vd bdn vflng, nhung nd khflng ehf don giin Id xdy dyng ngdn sdeh tfl sfi 0.
Cde ehuong trinh ZBB dang d p the gidi xdy dtmg nfin van hod quan ly chi phi thflng qua tam nhin sdu sac vfi ehi
phi, mfl hinh quan trj chi phf dflc nhat, trdch nhifim giii trinh chi phf d tat ci cdc d p cfla tfi chdc, cde khich Id tuong xUng va quy trinh kifim sodt chi phi thudng xuydn va nghidm ngdt, ZBB giai phdng cac ehi phi khflng sinh Id va eho phdp tifit kifim ehi phi dfin mUc tfii da, hoac ehuyin hudng dfin edc khu vi;c hidu qui hon ma se thfle diy tang trudng trong tuong lai D
Tdi lieu tham khdo http:l/www.mckinsey.com/business' functions! strategy-and-corporaie- finance/our-insights/the-relurn-of'zero- base-budgeting
http ://www.accountinglools.comlzer o -based- budgeting
https://ejinancemanagement com/b udgetingizero -based-vs-activity-based- budgeting
http.//www.mckinsey comJ business- functions/strate gy-and-corporate- finance/our-insightsifive-myths-and-
realities-about-zero-based-budgeiing https://efinancemanagement.eom/b udgeti ng/incremental-b
Ja/*. t ^ 'Jd' tcdii 'i" y{imi. todn <^'tAdn^ 8/2047
Nghiin ciini trao doi
LTu diem ndi bdt cfla ngan sdeh gia dng Id de hieu, dfi thyc hidn va ddc bidt hich hgp trong mfli tmdng kha on djnli,
;hi moi tiifl khong thay doi qud nhieu. Do ray, he thong ngdn sdeh ndy hoat dflng fit nhat trong cdc ngdnh cflng nghidp lay cdc eong ty cfl hoat dflng kinh Joanh on djnh, hay cdc tfi ehfle ldn cfl tdi rg Idu ddi, it bifin dflng.
Nhugc diem Idn nhit cfla ngdn sdeh 2\a tang chinh Id khflng tao dfing lyc cho quan ly bfi phan cfi gang cat giim chi phi, md trdn thyc tfi, cfln khuyfin khich hg chl tidu nhifiu hon, vi ngdn sach lufln CO duge d l dang nfin dan den chi tidu khflng thyc sy d n thifit, hoac hg tim cdch chi tieu nhifiu hon nham duy tri ngdn sach cho nam tifip theo. Thdm vdo do, do muc tieu vfi hidu qui kmh doanh khfing dugc tranh d i , vi d u yfiu dua vao ket qua hoat dflng trong qua khU ndn khflng khuyfin nhd quan IJ dfii mdi vd nhu vay, hidu qua yfiu kem efla nam tmdc lai duoc chuyfin sang nam sau.
Vdy ZBB d g i khdc bidt?
Vdi ZBB, qud trinh lap ngdn sdeh bat dau tfl sfi 0, khflng tham khao dfin ngdn sdeh cfla nam tmdc nhu ngdn sdeh gia tang. Mfii bfl phan ehfle nang se dugc xem xfit mflt each todn didn, vdi tit d d c ehi phi dfii hdi phai dugc phd duydt chfl khflng ehi Id chi phi gia tang dugc phd duydt. Ldp ngdn saeh tfl sfi 0, d gang dfi dat dugc su phdn bo ngufin lyc tfii [lu cho d c bfi phdn d n nfl nhat, bang d c h bufle d c nha quin li^ phii bidn minh cho moi hoat dgng trong bfi phdn. Vi ho bifit rang, nfiu khflng Idm nhu vdy thi ngdn sdeh cho bfl phdn cfla ho se bang khfing. Theo d c h ndy, tat c i d c chi tidu khflng hgp ly vfi mat IJ thuyfit deu chim dfli.
Ldp ngdn sdeh tfl sfi 0, dugc thyc hidn qua d c giai doan sau:
(1) Nhd quin ly xdc djnh cdc boat dflng cfla bg phan minh, sau dfl phii xem xdt d e d e h khdc nhau dfi thyc hidn cac hoat dflng dfl. NhOng hoat dflng ndy, dugc mfi t i trong cdi ggi Id
"gfii quyfit djnh", trong dfl:
- Phdn t'eh chi phf cfla hoat dflng.
- Xdc dinh mue tidu cfla hoat dflng.
- Xdc dinh cde each thfle khdc nhau dfi dat eung mfit myc tifiu.
- Thifit lap tifiu chi ddnh gid hidu qui hoat dfing.
- Danh gid hdu qui cfla vide khfing thye hidn hoac thyc hifin hoat dflng d cdc d p khdc nhau.
(2) Quin ly se xep hang tit d d c goi theo thfl ty Igi ich giim dan dfii vdi DN. Difiu ndy, se giflp quan ly quyfit djnh mUc chi tidu cho nfl.
(3) Cde nguon luc sau dfl dugc phdn bfi, dya trfin thfl ty uu tidn dfii vdi mUc ehi tieu.
ZBB mang dfin nhdng Igi fch ddng ke eho DN:
- Vi ZBB khfing cho rang, phdn bo nguon lyc nam ngodi Id can thifit cho nam hifin tai, tat d cae hoat dflng cua tfi chflc dugc danh gid lai hdng nam tU sfi 0. Difiu quan tn?ng nhat Id, cde hoat dflng khflng hieu qua vd I6i thdi se dugc gd bd vd chi tidu lang phi duoc kifim ehfi. Ody chinh Id loi ich Idn nhat cua vide lap ngdn sdeh tU sfi 0, so vdi ngdn sdeh gia tang vd Id ly do chinh, tai sao nfl dugc phdt trifin ngay tU diu.
- ZBB bufle cdc nhd quin ly phii ehi tieu cho cdc hoat dflng, ndn It cfl khi nang d thfi tang ngan sdeh mflt d c h gia tao. Do vay, ZBB vugt qua dugc sy yeu kdm vd lam phat ngdn sdeh cfla hd thfing ngdn sdeh gia tang,
- Vi ZBB dfli hdi cde nhd quan 1;?
phil lidn kfit ehi tidu vdi cdc hoat dflng, ndn bufle hg phai xac djnh cde nhidm vu cfla bfl phan minh va tap trung vao cdc nhidm vu dfl.
- ZBB giflp phdn bfi hidu qua cdc ngufin lye, vi nfl khflng nhin vdo sfi lidu lich sfl md nhin vdo con sfi thyc tfi.
Cd thfi noi, ZBB ngdy nay Id mflt qua trinh lap di lap lai, nham xem xfit mflt each nghifim tOc m6i USD trong ngdn sdeh hdng nam, quin ly hidu qua tdi chinh hdng thang vd xdy dyng nen van hfla quin ly chl phi. Difiu Idm ZBB dflc nhit, khflng phai Id phuong phdp lap ngdn sdeh md la sy thay dfii tu duy iat ngugc lai cac gii thifit mac djnh cfla nhd quin ly, v) ZBB bufle hg lufln phii dat ra cdc cdu hoi nhu. Cdc hoat dgng
cfl thyc su can thifit khflng? Bieu gi xay ra nfiu hoat dfing cham dflt? MUc cung d p hifin tai cfi thfch hop khfing? Cfl nhflng each khac dfi thye hidn hoat dflng ndy? Chi phi hoat dfing Id bao nliteu? Lgi ich thu dugc it nhat tU hoat dflng cd tuong xflng vdi chi phi khflng?
TU dfl, no tao ra cuflc thio ludn gifla ede dfli quin ly ve nhidm vu cfla cflng ty vd lam the nao dfi dat duge. Van hfla quan ly chl phi, tu do dugc hinh thanh.
Mat sfi CEO da dat ra cdu hdi, lidu ZBB cfl phai Id bi quyfit dfi giim chl phi?
Nfl Id cfing cu quan trgng nhung quan trong Id cdc yeu tfi thuflc DN phai hfl trg cho no, chang han nhu, quin ly co ehfi
"xin - cho", su san sdng phin flng vdi suy nghT hien tai cfla tfi chflc vd chip nhan nhflng rfli ro phdt smh khi thay dfii dfi d t giim chi phi. Theo kinh nghidm d a cdc chuyen gia, can cd 5 yfiu tfi sau ddy de xdy dyng van hfla quan ly chi phi, dac tmng cfla ZBB d p cao so vdi nhOng no lyc tam thudng.
- Tam nhin sdu hon vd nhan tfi Idm phdt sinh ehi phf: Cflng ty d n cd sy hifiu bifit chl tifit hon ve cdc nhdn to gdy ra chi phi, d l cd thfi dua ra ede quyfit dinh kifim sodt chi phi tfit hon vd nhanh nhay hon. Mflt deh chifin thuat Id, nfin tap hgp chi phi thdnh mflt ma trdn 2 chidu:
Cdc loai chi phi vd ngudi chju trdch nhifim vfi ehflng.
- Xay dyng mfl hinh quin ly dfing trdch nhifim: Ca nhd quan ly Igi nhudn vd nhd quin ly tmng tdm chi phi dfiu phii chju trdch nhidm vfi chi phf. Difiu ndy, sd tao ra nhflng cugc dfii ttioai thudng xuyen va Idnh manh vfi quin ly chi phi. Mfl hinh quin ly ndy phfi bifin tfit nhit d d e cisa hdng vd khu vue kinh doanh. Nfl cung dim bio rang, lgi ich cfla mgt khu vye khflng phii phdn bfi lai eho cde khu vyc khdc.
- Quy trinh hoach dinh va gidm sdt nghidm ngdt: Ngdn sdeh tfl so 0 ehi Id mflt phin cfla qud trinh hoach dinh. Cde nfli dung khac can Idm, bao gflm vide thifit lap muc tidu tfl trdn xufing do cdc nhd quan ly d p cao thue hidn va d e ()(em tiep trang 42) 3a^i rJU.'Md'hdr,. ¥ iyiu^. todn. io ^mtt^. 8/2047 E t i