van dung phuong phap abc trong phan bo chi phi tai cong ty c 8wzxcxf00a 20130629094724 11208
TRANSCRIPT
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MC LC
M U ...............................................................................................................................0 U
1. Tnh cp thit ca ti.............................................................................................0
2. Mc tiu nghin cu ..................................................................................................0
3. Phm vi nghin cu ...................................................................................................1
4. Phng php nghin cu ...........................................................................................1
CHNG 1 ...........................................................................................................................2
TNG QUAN V K TON V K TON QUN TR .................................................2
1.1. Tng quan v k ton............................................................................................2
1.1.1. Lch s hnh thnh v pht trin ca k ton .................................................2
1.1.2. nh ngha v k ton ....................................................................................3
1.1.3. Chc nng v mc tiu ca k ton ...............................................................4
1.2. Tng quan v k ton qun tr ...............................................................................5
1.2.1. Lc s hnh thnh v pht trin ca k ton qun tr...................................5
1.2.2. Vai tr ca k ton qun tr:.........................................................................12
1.3. Phng php k ton chi ph da trn mc hot ng (Activity Based
Costing-ABC) ..................................................................................................................13
1.3.1. Tin trnh pht trin ca phng php ABC................................................13
1.3.2. So snh phng php ABC vi phng php k ton chi ph truyn thng
(traditional costing accounting-TCA)..........................................................................13
im ging nhau:.................................................................................................13 im khc nhau: ..................................................................................................14 1.3.3. Mt s im thun li v v khng thun li trong vic vn dng phng
php ABC ....................................................................................................................19
KT LUN CHNG 1 ......................................................................................................21
CHNG 2 .........................................................................................................................22
THC TRNG CA VIC TNG HP V PHN B CHI PH CNG TY C
PHN KEM KI DO.............................................................................................................22
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2.1. Khi qut chung v cng ty .................................................................................22
2.1.1. Ngun gc hnh thnh..................................................................................22
2.1.2. S t chc (S 2.1) ............................................................................22
2.1.3. T chc thc hin cng tc k ton .............................................................23
2.2. Kho st vic tng hp chi ph v tnh gi thnh sn phm kem.........................24
2.2.1. Nguyn tc k ton: .....................................................................................24
2.2.2. Quy trnh sn xut v tnh gi thnh sn phm (S 2.2) .........................25
2.3. Kho st h thng phn phi v phng php phn b chi ph phn phi cho sn
phm .............................................................................................................................32
2.3.1 H thng phn phi......................................................................................32
2.3.2 Tp hp v phn b chi ph phn phi.........................................................33
KT LUN CHNG 2:.....................................................................................................34
CHNG 3 .........................................................................................................................35
VN DNG PHNG PHP ABC TRONG PHN B CHI PH TI CNG TY C
PHN KEM KI DO.............................................................................................................35
3.1. Phng php ABC vi tnh gi thnh sn phm .................................................35
3.2. Phng php ABC vi phn b chi ph phn phi ..............................................41
KT LUN CHNG 3:.....................................................................................................50
KT LUN..........................................................................................................................51
TI LIU THAM KHO
PH LC
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M U
1. Tnh cp thit ca ti
Xu hng hi nhp kinh t th gii v khu vc, nn kinh t th trng cnh
ngy mt gay gt v ang t ra nhiu th thch cho s tn ti v pht trin ca
cc doanh nghip Vit Nam. i hi cc doanh nghip phi khng ngng hon
thin cng tc qun l hot ng sn xut kinh doanh, m vic nng cao cht
lng thng tin cung cp cho cc nh qun tr doanh nghip ng mt vai tr
quyt nh.
Cng ty c phn kem Ki Do, sn phm ch yu l kem n vi nhiu chng
loi, hng v khc nhau. Vic quyt nh loi b nhn kem no? thay th nhn
kem no? gi bn sn phm kem mi l bao nhiu? nh hng rt ln n hiu
qu kinh doanh ca cng ty, m thng tin lm c s cho vic ra cc quyt nh
ny chnh l ngun lc tiu hao tnh cho mi loi kem.
Phng php ABC vi vic la chn nhng tiu thc phn b ngun lc hp
l c cc nc pht trin xem l s la chn ti u trong vic nng cao cht
lng thng tin cho vic ra cc quyt nh lin quan n tng nhm sn phm,
tng loi sn phm,
Trong mt chng mc no , nghin cu v vn dng phng php ABC
trong vic xc nh ngun lc tiu hao cho mi loi kem chnh l gin tip nng
cao hiu qu sn xut kinh doanh v kh nng cnh tranh ca cng ty trn th
trng. y chnh l vn t ra cho Ban Gim c v cc nh qun tr cng
ty c phn kem Ki Do.
2. Mc tiu nghin cu
nh gi c li ch ca vic vn dng phng php ABC trong xc nh
ngun lc tiu hao tnh cho mi loi kem, trn c s gip cc nh qun tr
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doanh nghip nh gi hiu qu ng gp ca tng nhm sn phm, tng loi sn
phm trong tng li nhun ca cng ty v ra cc quyt nh ng n.
3. Phm vi nghin cu
Phm vi nghin cu ca lun vn l vic t chc thc hin k ton qun tr,
m ch yu i su phn tch cht lng ca thng tin m k ton qun tr cung cp
lin quan n chi ph cho tng nhn kem cng ty c phn kem Ki Do. y l
mt doanh nghip c hnh thnh t s mua li ton b cng ngh sn xut kem
ca tp on Unilever, cng vi s chuyn giao cng ngh l s chuyn giao cc
k nng qun l nh: lp k hoch, phn tch, tng hp, bo co, trong c k
ton qun tr. Qua nghin cu, lun vn s i su gii quyt hai vn :
i. Thc trng ca vic xc nh chi ph cho tng sn phm kem khu sn
xut v lu thng, bn cnh nu ln nhng hn ch ca phng php phn b
chi ph hin ti trong vic cung cp thng tin thch hp cho nh qun tr ra quyt
nh.
ii. Vn dng phng php ABC trong vic phn b chi ph nng cao
tin cy ca thng tin.
4. Phng php nghin cu
t c mc tiu nghin cu, tc gi s dng phng php duy vt
lm phng php chung c tnh cht ch o nh hng ca ti.
Ngoi ra, nghin cu v gii quyt cc vn c th, lun vn cn s dng
cc phng php nh: phng php phn tch tng hp, phng php so snh i
chiu, phng php din gii, phng php thng k,
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CHNG 1
TNG QUAN V K TON V K TON QUN TR
1.1. Tng quan v k ton
1.1.1. Lch s hnh thnh v pht trin ca k ton
C rt nhiu nh nghin cu lch s k ton n lc c th xc nh thi
im v a im m h thng k ton ra i. Tuy nhin, c rt nhiu kt qu khc
nhau, nhng hu ht cc kt qu tha nhn s tn ti ca mt s hnh thc ghi
chp s sch nhng nn vn minh c xa, nh nn vn minh ca ngi At-xi-ri
v ngi Xume, nn vn minh Ai cp, nn vn minh Trung hoa, nn vn minh Hy
lp v nn vn minh La m vi k ton n l ch yu, nhm mc ch qun l
ca ci, ti sn ca gia nh, b lc v nh nc thi k ny.
Phng php k ton kp c s dng u tin bi cc thng gia ngi
nh l mt cng c kim sot, nhng chc chn mt iu l thi im ny
cc thng gia ngi vn cha thy ht c cc tim nng ca phng php
k ton kp.
Ngi c cng ln nht cho vic ph bin phng php k ton kp phi k
n l Luca Pacioli, mt nh tu ngi Php vi quyn sch Summa de
Arithmetica, Geometria, Proportioni et Proportionalita c xut bn nm 1494
cho thy bn cht ca vic thc hin phng php k ton kp Venice, m c
mi ngi bit n nh l Phng php ca Venice hay Phng php ca
ngi . ng khng phi l ngi pht minh ra phng php k ton kp, m
ch m t nhng g c thc hin ti thi im ny.
Phng php ca ngi c pht trin rng sang cc quc gia Chu
u vo th k 16-17, sau tip tc pht trin v tr thnh khun mu k ton
kp vi nhng nt c trng mi m c vn dng cho n ngy nay.
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1.1.2. nh ngha v k ton
C rt nhiu nh ngha khc nhau v k ton, mi mt nh ngha c gng
vch r phm vi nghin cu ca mnh. Tuy nhin, vic pht trin mt nh ngha
k ton n l lun gp phi nhng kh khn:
Kh khn u tin l do bn cht nng ng ca k ton. Glautier v
Underdown (1986, p.3) cho rng chnh s thay i ca mi trng lin tc
m rng ranh gii ca k ton lm cho phm vi ban u ca nh ngha tr nn
khng chc chn.
Kh khn th hai l h qu ca kh khn th nht, chnh l vn v ranh
gii. K ton c th c m t ng thi l chit trung v khng gii hn phm
vi, v th cc nh ngha v k ton c khuynh hng m nht v thay i ranh
gii.
Kh khn th ba bt ngun t nhng tranh lun xoay quanh vn k ton l
mt khoa hc hay ngh thut. Theo y ban thut ng ca Hc vin k ton vin
cng chng ca M (1953) cho rng k ton l mt ngh thut ghi chp, sp xp
v tng hp theo mt cch c ngha v th hin di dng tin t, cc giao dch
v cc nghip v kinh t pht sinh nhm th hin c c im ti chnh v t
lm sng t nhng kt qu
Vic s dng cc phng php khoa hc trong cng tc k ton ngy cng
tng, y chnh l c s cho rng k ton l mt khoa hc ng dng l mt khoa
hc do bi phng php ca k ton, l mt ng dng do bi tnh nh hng mc
tiu ca k ton.(Mattessich, 1984; Steele, 1991; Belkaoui, 1996). Nh vy r
rng k ton khng ch n thun l mt ngh thut.
Gn y hn, Hip hi cc nh k ton M (AAA) (1966, p.1) a ra mt
nh ngha rng hn v k ton: K ton l qu trnh nhn dng, o lng v
truyn t thng tin kinh t cho ngi s dng ra quyt nh.
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Tuy nhin, nh ngha ny khng chuyn su v thng tin kinh t m nh
ngha cp rng hn nhiu so vi thng tin m k ton cung cp.
Nm 1970, y ban nguyn tc k ton M (APB) nh ngha K ton l mt
hot ng dch v. Chc nng ca n l cung cp cc thng tin ti chnh nh
lng v cc nghip v kinh t hu ch cho vic ra cc quyt nh kinh t,..
Mc d nh ngha ny rng hon thin phm vi ca k ton, tuy nhin
mt hn ch nghim trng l k ton ch cung cp nhng thng tin nh lng,
trong khi khuynh hng hin i th k ton cn cung cp c nhng thng tin nh
tnh.
Mt nh ngha ton din hn c a ra bi Ansari, Bell, Klammer &
Lawrence (1997,p.2), tc gi cho rng k ton bao gm 4 :
- Bn cht l mt qu trnh o lng,
- Phm vi bao gm c nhng thng tin nh lng v nh tnh,
- Mc ch l gip cho t chc t c nhng mc tiu mang tnh chin
lc,
- Nhng thuc tnh l nng cao s hiu bit v cc hin tng c o lng
v cung cp thng tin cho vic ra quyt nh.
nh ngha ny c sc thuyt phc mnh hn khi cho rng thng tin ca k
ton bao gm c thng tin nh lng v nh tnh, cng nh nhn mnh tm quan
trng ca k ton i vi mc tiu mang tnh chin lc ca t chc.
Tm li, k ton l mt qu trnh thu thp, o lng, ghi chp v truyn t
nhng thng tin cn thit cho ngi s dng thng tin ra cc quyt nh.
1.1.3. Chc nng v mc tiu ca k ton
1.2.1.1. Cc chc nng ca k ton:
Hot ng k ton c hai chc nng c bn, l chc nng thng tin v
chc nng kim tra.
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- Vi chc nng thng tin: K ton s cung cp cc thng tin hu ch cho
vic ra cc quyt nh lin quan n s tn ti v pht trin ca doanh nghip,
nh gi hiu qu t chc v lnh o.
- Vi chc nng kim tra: K ton thc hin vic kim tra, gim st cc hot
ng kinh t ti chnh, tnh hnh s dng v bo qun ti sn trong doanh nghip,
m bo cho cc hot ng ca doanh nghip khng b gin on, t c cc
mc tiu ra, ng thi tun th php lut v s qun l ca nh nc.
1.1.3.2. Mc tiu c bn ca k ton:
Mc tiu c bn ca k ton l cung cp nhng thng tin hu ch (bao gm
c nhng thng tin ti chnh v phi ti chnh) v hot ng ca doanh nghip cho
nhng ngi s dng bn trong v bn ngoi lm c s ra cc quyt nh kinh t.
1.2. Tng quan v k ton qun tr
1.2.1. Lc s hnh thnh v pht trin ca k ton qun tr
1.2.1.1. Trn th gii:
V s pht trin ca k ton qun tr, cc nh nghin cu v tp qun kinh
doanh kt lun rng ngnh dt M sut nhng nm u th k 19 l tiu biu
cho thi k chuyn tip t k ton thng nghip sang k ton cng nghip, v
c trng l cc nh my dt vi quy m ln. Trc thi im ny k ton thuc
v trch nhim cc nh bun vi vic thit lp rt n gin cho cc thnh phn ca
bo co ti chnh. Tuy nhin, do bi cng nghip dt pht trin nhanh chng, cnh
tranh ngy mt khc lit hn c th trng trong nc ln ngoi nc nn cc
nh qun l cn c nhng thng tin k ton r rng, c th hn so vi nhng thng
tin m t trc n gi c cung cp cho cc doanh nghip nh, mang tnh gia
nh.
H thng cc nh my dt Lowell c cc nh nghin cu cho rng p
dng k ton qun tr u tin M, cc nh my ny thuc nhng cng ty c
phn c thnh lp bi mt nhm cc thng gia Boston nm 1814. Nghin
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cu cho thy s tng tc v trao i th t gia th qu, qun l nh my v
gim c lin quan n hot ng ca cc nh my c m rng v chng minh
bng ti liu, chng t lin quan - iu ny lm ni bt ln ngha quan trng ca
nhng thng tin k ton.
Mc d khng c nhng nh qun l phn cp cho mi nh my, thay vo
l nhng c cng s c chc nng nh l ngi ng u v chu trch nhim
qun l nh my v sn lng sn xut, cht lng sn phm, nhn s nh my v
gi s sch. Nh vy, thi im ny nhng c cng chnh l thnh vin qun tr
nng ct.
i mt vi s cnh tranh gay gt th trng trong v ngoi nc m nh
du ca n l s gim gi lin tc trn th trng v s du nhp nhng cng ngh
dt tin tin t nc Anh nn cc thng tin ti chnh cc nh my cn phi c
tun th v cung cp thng xuyn cho cc c ng ca cng ty. V d, bo co
nm 1867 ca Th qu cho Hi ng qun tr cng ty Lawrence bao gm chi ph
lao ng thng nin cho 4 b phn ca quy trnh sn xut, tin li c tc, tng
trng vn v chi ph cho vic sa cha v ti sinh,
Theo cc nh nghin cu, cc th tc v h thng bo co cc nh my dt
Lowell c chun b rt chi tit v cung cp thng tin quan trng cho vic ra
cc quyt nh qun l. Mc d vy, mc ch v tnh hu dng ca cc thng tin
chi ph trong thi gian ny vn cn l mt vn khng my chc chn i vi
cc nh nghin cu k ton. Tuy nhin, vic tn ti nhng bo co chi ph r rng
cho thy cc nh qun l s dng chng trong vic phn b ngun lc v ra cc
quyt nh da trn c s khc bit chi ph hp l, cho d cc bo co ny cn
thiu c s c th xc nh trch nhim lin quan n lng ph v tiu hao vt
nh mc cho tng i tng c th. Hn na, xt trong bi cnh kinh t, cng
ngh v cc yu t x hi ng thi th cc bo co ny cung cp nhng thng
tin ti chnh cn thit v pht ha mt bc tranh ton cnh v li-l ca cng ty,
c th:
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- Bo co so snh chi ph sn xut: mt trong nhng c im n tng nht
cho bo co ca cc nh my dt Lowel l so snh chi ph ca cc nh my ng
vi tng thi k v tng dy chuyn sn xut. Kt hp tt c cc yu t ny c th
thy rng bo co so snh chi ph c th c s dng cho nhiu mc ch khc
nhau. V d, bo co nm 1827 cung cp chi ph n v v tng chi ph cho tng
loi vi cng ty Merricmack Manufacturing (MM), bao gm cc tnh ton v
hao ph v hao ht thc s cho mi nh my, iu ny cho thy cht lng
ca sn phm lun c o lng mt cch thng xuyn v yu t cnh tranh
thit lp nn cc ch tiu hao ht. Bo co tng kt nm 1828 biu th c li
nhun cho mi nh my ca MM, bi v mi nh my ch sn xut mt cng on
v kh nng sinh li ca mi cng on c xc nh mt cch r rng. V d,
bo co nm 1830 gm doanh thu cho tng loi vi; chi ph trc tip (si bng),
chi ph cng on chi, cng on xoay, cng on dt; phn b chi ph chung v
chi ph sa cha; tng li nhun v chi ph trung bnh cho mi yard si bng tnh
cho mi nh my. Mc d vy, cc nh nghin cu kt lun rng k ton chi
ph nhng nh my dt th k 19 to c s phi hp, kim sot v gia tng
hiu qu ca cc quy trnh sn xut nhiu cng on, nhng cha gn kt c s
n lc thc hin mi quy trnh, mi b phn gn vi mc tiu li nhun tng th
ca cng ty.
Tm li, bo co so snh chi ph sn xut trong thi k ny l mt k thut
quan trng khuyn khch vic ct gim chi ph v nng cao hiu qu.
- Bo co li nhun - chi ph n v: thng tin chi ph chnh xc l cn thit
duy tr mc li gp hp l cho thnh phm. V d, cc bo co nm 1826 bao
gm vic xc nh chi ph cho cc quy trnh sn xut v phn b chi ph cho cc
loi vi c kiu dng, chng loi khc nhau.
Trong mt bo co m qun l nh my gi cho gim c chng minh
c chi ph n v c ngha nh th no trong vic phn b kh nng sn xut
sn phm v quyt nh thu ngoi gia cng. V d, thng 6 nm 1830, khi nhu
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cu th trng tng 25%, cc nh qun l ca MM ngh thu cng ty
Hamiton thc hin cng on ty trng vi cho sn phm ca h.
- Cc bo co chi tiu khc: mt vi bo co khc v chi ph cng ng c
ch . Mt bo co 1830 ch ra cc khon chi vt mc k hoch hng nm v
tin thng ng vin; mt bo co khc nm 1831 trnh by chnh lch v sn
lng khi cc khung ci hot ng cng cao v cng trung bnh, Tc gi
gim st hot ng ca 80 khung ci cng cao trong vng 3 tun lm
tng thm 3.083 yard so vi hot ng cng trung bnh. Nh vy, vic gn
kt chi ph vi s khc bit ca sn lng sn xut s gip cho cc nh qun l
xc nh c tc ng v mt ti chnh ca vic iu chnh tin lng.
Hn ch ca cc bo co trong thi k ny l thiu chi ph tiu chun. Mt s
nh qun l gii thch rng l do ti sao chi ph tiu chun, cc ch tiu c th v
tnh ton cc chnh lch khng c thc hin trong cc nh my Lowell sut
thi k ny l do hn ch v kin thc, s qu lin tc v tc pht trin
nhanh chng ca cng ngh ngn cn vic cung cp cc d liu cho vic thit
lp cc tiu chun chi ph. Tuy nhin, cc yu t nh nng sut sn xut tng do
vic iu chnh tin lng theo sn phm, tng cng ca my mc thit b,
xc nh r trch nhim i vi cc b phn ca quy trnh v da vo th trng
nh hng tin sn xut v thu mn lao ng l cn thit cho mt h
thng chi ph tiu chun.
Tm li, nhng bo co chi ph ca cc nh my Lowell c nh gi l
ton din, tnh ton chnh xc v biu th r rng v tnh hu dng trong qun l.
Bi cc bo co ny cung cp thng tin ch ph h tr cho vic ra cc quyt nh
trong nhiu lnh vc khc nhau ca ban gim c, cho d t liu nghin cu cha
y lm t nhiu hn ch hiu bit v thc t bo co cc cng ty trong
thi k ny. Mt nh nghin cu ni ting kt lun rng: nhng nh qun l
Lowell l nhng ngi khi u cho s pht trin cc th tc k ton qun tr,
nhng bo co v phng php xc nh chi ph p ng mt cch y cho
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nhu cu qun l cc nh my Lowell, vic thiu mt s bo co nh bo co chi
ph tiu chun, bo co phn tch chnh lch nn c xem l do hn ch v kin
thc hay l mt s pht trin cha y .
Bt u t ngnh dt, k ton qun tr c p dng rng ri cc ngnh
cng nghip khc. Cng ty Louisville & Nashville hot ng trong ngnh ng
st vo nm 1840, khi phm vi hot ng ca cng ty ngy cng m rng v cng
vic qun l ngy cng phc tp, c th kim sot thu, chi trn a bn rng ln
cng ty ny chia k ton thnh hai b phn theo di chi ph v thu nhp theo
tng khu vc lp bo co cho cc nh qun tr. Trn c s ca h thng hch
ton chi ph, Albert Fink- ph ch tch cng ty l ngi u tin tnh ton c
chi ph cho 1 tn/km vn chuyn vo cui thp k 60 ca th k ny.
Trong ngnh luyn kim, k ton qun tr cng c p dng t rt sm.
Andrew Carnegie mt doanh nhn ln ca th k XIX p dng k ton qun tr
qun l doanh nghip ca mnh t nm 1872. Da trn lp lun vic tiu hao
chi ph nh nhau th phi to ra c li nhun bng nhau, ng chia doanh
nghip ca mnh thnh nhiu b phn theo di v hch ton. Carnegie kim
sot v nh gi hot ng ca tng b phn thng qua cc bo co s dng vt
t, nhn cng hng thng. Hn na, vic kim sot cht lng v c cu vt liu
ca tng loi sn phm cng c ng thc hin trong qu trnh sn xut. Kt qu
l Carmegie gim c chi ph thp hn cc i th cnh tranh, pht huy ht
cc kh nng sn xut v a ra c gi bn hp l.
K ton qun tr tip tc pht trin mnh vo nhng nm u ca th k XX
m Pierre du Pont, Donaldson Brown v AlFred Sloan l nhng ngi ng gp
nhiu cho s pht trin ca k ton qun tr trong giai on ny. c th d dng
kim sot v nh gi hiu qu hot ng ca tng b phn, Du Pont chia cng ty
thnh cc b phn nh v thay i t m hnh qun l tp trung sang m hnh
qun tr phn quyn. Trong m hnh qun tr mi, mi b phn s do mt nh
qun tr ng u chu trch nhim qun l v iu hnh. Cc b phn v cc
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phng ban trong cng ty c giao quyn t ch, t ra quyt nh v t chu trch
nhim trong nh gi, lin kt sn xut, tm kim khch hng, thit k sn phm,
mua vt t v iu hnh qu trnh sn xut. Nh p dng c ch phn quyn, cng
ty to iu kin cho cc nh qun tr pht huy ht nng lc v s ch ng sng
to ca h trong iu kin c trc tip tip cn vi thng tin do k ton qun tr
cung cp ra cc quyt nh ph hp v kp thi, tng kh nng cnh tranh ca
sn phm trn th trng.
Nghin cu s pht trin ca k ton qun tr cho thy, k ton qun tr hnh
thnh v pht trin xut pht t nhu cu thng tin qun tr doanh nghip. Mi
trng cnh tranh buc cc doanh nghip phi tm mi bin php m rng v pht
trin th trng, gim chi ph nng cao li nhun. K ton qun tr l cng c hu
hiu cho php cc nh qun tr kim sot qu trnh sn xut, nh gi hiu qu
hot ng ca tng b phn trong doanh nghip c cc quyt nh ph hp v
hiu qu.
1.2.1.2. nc ta:
* Giai on trc nm 1995:
Trong sut thi gian ny h thng k ton Vit nam ch nhm iu chnh
hot ng ca cc doanh nghip nh nc. Cc bo co ch yu phc v cho cng
tc iu hnh, ch o ca c quan qun l cp trn, tuy nhin cng i hi chi
tit, c th nh chi ph sn xut theo yu t, gi thnh theo khon mc, cc yu t
lm tng gim gi thnh,cc bo co giai on ny cng c mt s ni dung
tng ng vi cc bo co k ton qun tr hin nay. Tm li, c th ni trong
giai ny v mt hnh thc k ton qun tr c nhng biu hin nht nh, nhng v
mt bn cht th cha th gi l k ton qun tr v cc bo co khng phc trc
tip cho cc nh qun l, iu hnh doanh nghip.
* Giai on t 1996 n nay:
T ngy 01/01/1996, ch k ton ban hnh theo Quyt nh 1141/Q-
BTC/CKT ca B trng B Ti chnh c hiu lc v p dng thng nht trong
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c nc, vi nhng quy nh y v h thng chng t k ton, h thng ti
khon k ton, h thng s sch k ton v h thng bo co k ton. H thng
chng t k ton gm 2 loi: chng t bt buc v chng t hng dn, cho php
doanh nghip t thit k, thay i mt s ch tiu trn chng t cho ph hp vi
yu cu qun l khc nhau mi doanh nghip. H thng ti khon vi nhng
quy nh trong vic hng dn thit lp cc ti khon cp 2, 3 theo di chi tit
doanh thu, chi ph v cc loi ti sn khc nhau. H thng s sch k ton vi vic
quy nh m s chi tit theo di cc i tng k ton phc tp v nhiu bin
ng c th ghi li s liu qu kh ca doanh nghip mt cch y theo thi
gian. Nh vy, ni dung ca ch k ton ban hnh theo Quyt nh 1141/Q-
BTC c nhng biu hin kh r nt ca k ton qun tr.
Nhn thc s cn thit ca thng tin k ton qun tr trong h thng thng tin
ca doanh nghip tng dn theo tng bc i mi ca nn kinh t. Tuy nhin,
tip cn v vn dng k ton qun tr ch bt u khi c s gia tng c v s lng
v cht lng ca cc doanh nghip c vn u t nc ngoi m c bit l cc
cng ty a quc gia.
Cng vi s vn ng tt yu ca nn kinh t, nhn thc c vai tr ca k
ton qun tr trong vic cung cp thng tin cho cc nh qun l doanh nghip,
Lut k ton c Quc hi nc Cng ha XHCN Vit Nam kha XI, k hp
th 3 thng qua ngy 17/6/2003 v c hiu lc thi hnh t ngy 01/01/2004 c
nhng quy nh v k ton qun tr nh:
- Ti iu 4 khon 3 nh ngha K ton qun tr l vic thu thp, x l,
phn tch v cung cp thng tin kinh t, ti chnh theo yu cu qun tr v quyt
nh kinh t, ti chnh trong ni b n v k ton.
- Ti iu 10 khon 1 quy nh K ton n v k ton gm k ton ti
chnh v k ton qun tr.
Nh vy, y l ln u tin trong h thng Lut iu chnh v hot ng k
ton Vit Nam cp n k ton qun tr, nhng quy nh ny tuy cha y ,
11
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c th v k ton qun tr nhng l nhng c s ban u rt quan trng thc
hnh k ton qun tr doanh nghip.
1.2.2. Vai tr ca k ton qun tr: - H tr cho cng tc lp k hoch:
K ton qun tr h tr lp k hoch bng vic cung cp nhng thng tin,
nhng thng tin ny c th bao gm gi c, cc k hoch chi tiu, chi ph sn xut
sn phm hay cnh tranh trn th trng. lm c s cho vic thit lp k hoch
ngn hn v ngn sch, k ton qun tr cung cp nhng thng tin lch s v chi
ph v doanh thu.
- H tr cho cng tc kim sot:
K ton qun tr cung cp cc bo co so snh thc hin thc t so vi k
hoch, qua lm ni bt ln nhng hot ng khng tun th k hoch ra.
- H tr cho cng tc t chc:
m bo h thng k ton thch hp vi cu trc t chc, k ton qun tr
gp phn tng cng, cng c cc mc tiu ca c cu t chc.
- H tr trong vic thc y cc hot ng:
Cc ngn sch c chun b bi k ton qun tr nhm phc v cho vic
thc y cc nh qun l v cc thuc cp trong vic n lc t c cc mc
tiu ra ca t chc. Nhng mc tiu chnh thc thch hp cho vic thc y
hn l cc din gii khng r rng.
Cc bo co thc hin c k ton qun tr a ra nhm mc ch kim sot
cng nh thc y thng qua vic chuyn giao cc thng tin lin quan n cc
mc tiu thit lp.
- H tr cho vic ra quyt nh:
K ton qun tr l mt v tr thit yu cho vic ra quyt nh ca t chc. K
ton qun tr thu thp, phn tch d liu v a ra cc thng tin gip nhng nh
qun tr ra cc quyt nh qun l.
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1.3. Phng php k ton chi ph da trn mc hot ng (Activity Based Costing-ABC)
1.3.1. Tin trnh pht trin ca phng php ABC Kt ton qun tr chuyn i mt cch mnh m trong hn 10 nm tr li
y. Quyn sch Relevant cost: The Rise and Fall of Management Accounting
ca 2 tc gi Johnson v Kaplan nm 1987 nhn nh v s pht trin ca k
ton qun tr cng nh tho lun cc vn lin quan c xem l mc pht trin
ca k ton qun tr. Nhng chuyn i c th nhn thy r nhiu hng nh:
nhng k thut mi v k ton qun tr; sp xp, t chc li h thng k ton theo
hng mi v nhng tng mi v vai tr ca k ton qun tr trong mt t
chc. Lin tc 10-15 nm tr li y rt nhiu n phm v k ton chi ph c
pht hnh, trong ch yu cp n phng php ABC.
Mt s lng ln cc n phm vit v phng php ABC di hnh thc
nhng bi bo ngn ng ti trn cc tp ch chuyn nh Accoutancy, Harvard
Business Review, Journal of Cost Management, Management Accounting
(London) v Management Accounting (New York). Cc bi bo ny c ngha
chnh yu nht khi xem xt s tn ti ca ton b cc n phm vit v ABC, khi
n m t, bnh lun v ABC trc y v s pht trin ca hc thuyt ABC cng
nh gia tng n lc thc hin phng php ABC. Nhng nm 1990s, ABC c
xem l ti rt ph bin trong nhiu hi ngh cc nh qun l v cc kha o
to, hun luyn v c bit l ti rt nng cho vic thc hin qun l trong thc
tin.
1.3.2. So snh phng php ABC vi phng php k ton chi ph truyn thng (traditional costing accounting-TCA)
im ging nhau: Theo cch truyn thng, chi ph c phn b cho sn phm ch yu da vo
s phn chia chi ph trc tip hoc chi ph gin tip. Chi ph nguyn vt liu c
xem l mt loi chi ph trc tip c tnh trc tip cho sn phm (thng qua nh
mc nguyn vt liu hay cc cch thc khc). Chi ph nhn cng trc tip th cng
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c xem l chi ph lin quan trc tip n sn phm v c phn b da trn
gi cng lao ng. Chi ph sn xut chung l vn ln nht cng c tnh cho
sn phm thng qua gi cng lao ng v gi my hot ng. Tiu biu l quy
trnh phn b 2 bc c pht ha bn di (S 1.1)
Nhn chung, ABC cng theo phng php phn b 2 bc (S 1.2) tnh
chi ph cho sn phm sn xut, ABC cng tp hp cc yu t chi ph vo mt t
hp chi ph (cost pool) - v s dng c s (cost driver) hp l phn b chi ph
cho sn phm. Tuy nhin, thc t khng phi lc no cng c th tp hp tt c
cc chi ph vo cc t hp chi ph da trn s phn chia cc hot ng, m c
nhng trng hp chi ph sn xut chung c phn b da trn nhng c s bt
k.
Do , ABC v TCA thc cht l khng khc bit, nhng cch tp hp v
phn b chi ph th khc nhau c bn hai phng php
S 1.1 - Tp hp v phn b chi ph theo phng php truyn thng
S 1.2 - Tp hp v phn b chi ph da trn mc hot ng im khc nhau:
NVL L SXC
TRUNG TM CHI PH
C S PHN B
TRUNG TM CHI PH
CC SN PHM
NVL L SXC
TRUNG TM HOT NG
CC SN PH M
TRUNG TM HOT NG
TRUNG TM HOT NG
C S PHN B
C S PHN B
C S PHN B
C S PHN B
TRUNG TM HOT NG
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9 Trung tm chi ph/trung tm hot ng (cost center/activity center) Theo cch truyn thng, chi ph c tp hp vo cc trung tm chi ph v
cc trung tm ny da trn vic thit lp theo chc nng hoc theo mc ch t
chc nn s thun tin trong vic thu thp chi ph pht sinh trung tm.
Theo phng php ABC, cc hot ng ca cng ty l i tng phn tch v
cc chi ph c tnh cho cc hot ng ny. Cc hot ng vi t hp chi ph
(cost pool) th hp hn nhiu so vi trung tm chi ph (cost center). V d, trung
tm gia cng c kh mt nh my c th phn chia ra: khoan, tin, lp ghp.,
cc hot ng ng vi cc qu trnh ny v cc chi ph lin quan l khc nhau
nhng sn phm khc nhau. C rt nhiu cch xc nh cc hot ng, tuy nhin
c th ni rng mt t chc s xc nh cc hot ng c m t ph hp vi cc
qu trnh sn xut kinh doanh ca doanh nghip. Nhiu hot ng xy ra doanh
nghip m khng c mt cht lin quan g n sn phm, th d nh hot ng
o to, hun luyn. Chi ph ca cc hot ng gin tip ny c tnh cho cc
hot ng chnh yu m c lin quan trc tip n sn phm.
9 C s phn b bt k/c s phn b ph hp vi hot ng pht sinh chi ph (arbitrary recovery bases/cost dirvers):
Theo cch truyn thng, chi ph c phn b ch yu da vo gi cng lao
ng hoc gi hot ng ca my. Tuy nhin, rt nhiu trng hp c s phn b
ny l ty (km thuyt phc) v khng c mi lin h g i vi vic s dng
ngun lc, lm cho chi ph b mo m, khng ng tin cy.
Mt trong nhng l lun mnh m ng h phng php ABC cho rng ng
x chi ph cn phi c hiu mt cch thu o c th thc hin tt h thng
ABC. Hai tc gi Ward v Patel ng h quan im ny khi cho rng gi tr ln
nht ca phng php ABC chnh l s am hiu v ng x ca chi ph chung v
mi lin h ca n vi sn phm, dch v, khch hng v th trng
Vic phn tch v am hiu cu trc chi ph ca t chc c ngha quan trng
trong vic xc nh nhng c s phn b ph hp (cost drivers) nh th l nhng
15
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yu t tc ng n ng x ca chi ph. Nhiu c s phn b chi ph c xc
nh ph hp cho mt t chc khng nhng c th gii thch tt hn v cc chi ph
pht sinh m cn gia tng ng k kh nng qun l chi ph. V d, cc c s phn
b nh: s n t hng, s ln vn hnh my, thi gian vn hnh my, din tch
mt bng s dng,
Theo cch truyn thng, chi ph tnh cho sn phm da trn gi cng lao
ng hoc gi my chy hay da trn s lng cc sn phm khc nhau c sn
xut, iu ny chc chn s dn n s sai lch v chi ph sn phm.
9 S tp trung vo chi ph: H thng ABC khc so vi h thng TCA ch l n tp trung vo tt c cc
chi ph ch khng ch l cc chi ph sn xut sn phm. Mt bng chng kinh
nghim ch ra rng chi ph khng lin quan n sn xut sn phm tng nhanh hn
chi ph sn xut nhiu t chc, nn mt h thng xc nh chi ph ch tp trung
ch yu vo chi ph sn xut th khng th tnh ton c chi ph thc t ca t
chc, nhng chi ph khc nh chi ph qun l, chi ph qung co, chi ph ti
chnhcng nn c tnh n mt cch ph hp cho sn phm, dch v hay
khch hng.
i tng tp hp chi ph trc y l nhng sn phm hu hnh, tuy nhin
theo phng php ABC th bao gm c nhng sn phm v hnh hoc dch v
c cung cp bi t chc. Nhng i tng tp hp chi ph khc tng thch vi
hot ng kinh doanh ca doanh nghip c th l khch hng, knh phn phi,
n t hng hoc bt c th g m t chc mun tnh chi ph.
9 S dn tch chi ph/s qun l chi ph (cost accummulation/cost management)
H thng k ton chi ph truyn thng ch yu c khai thc da trn vic
dn tch v o lng chi ph. Nhiu h thng k ton n thun ch cung cp
phng tin cho vic nh gi ti sn vi mc ch ch yu l bo co cho cc i
tng s dng bn ngoi. Yu cu hin nay l phi chuyn t s n thun l dn
tch chi ph sang qun l chi ph, thit lp mt h thng k ton m c th cung
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cp nhng thng tin thch hp khng ch cho vic kim sot qu trnh hot ng
v ti sn ca t chc m cn cung cp thng tin cho vic ra cc quyt nh chin
lc. S ph bnh gay gt i vi h thng truyn thng l khng cung cp c
cc thng tin v cc hot ng lng ph, cc knh qung co khng hiu qu, cc
khch hng khng sinh liDo , mt trong nhng l do ch yu cho vic pht
trin mt h thng ABC chnh l qun l chi ph tt hn.
9 Chui gi tr/phn tch chc nng (Value chain/functional analysis) Cc doanh nghip hu ht t chc v qun l theo cc tuyn chc nng nh
l sn xut, marketing, ti chnh v qun tr...Qu trnh sn xut v phn phi sn
phm l s kt hp ang xen gia cc tuyn chc nng nhm t c mc tiu
ca t chc.
Tuy nhin, nu h thng xc nh chi ph c thit k da theo cc tuyn
chc nng th chi ph ca qu trnh hot ng v sn xut sn phm c th kh xc
nh r rng.
Porter ngh nn vn dng phng php chui gi tr cho vic phn tch chi
ph ca t chc.
Chui gi tr c hiu l mt s m t cc qu trnh nh m gi tr c
cng thm vo nhng ngun lc u vo chuyn i thnh sn phm v dch
v. Cc hot ng trong chui gi tr gm hot ng chnh nh: lu tr nguyn
vt liu, sn xut, phn phi, qung co, sa cha, bo tr v hot ng ph nh:
c s vt cht, h tng k thut (k ton, ti chnh, php l v qun tr), nhn s
(thu mn, sa thi, o to v hun luyn), cng ngh, k thut (cng ngh thng
tin, nghin cu, pht trin v thit k sn phm) v mua hng. Nu chui gi tr
c p dng vo quy trnh k ton th thng qua cc hot ng lin quan vic
tnh chi ph cho cc sn phm tr nn r rng hn. Mt cng ty c miu t nh
l mt mng li cc qu trnh tng tc ln nhau nhm t c mc tiu ra
ca t chc.
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Thc t, phn tch chi tit tt c quy trnh, hot ng v mi quan h ln
nhau ca chng phi c m bo, c nh vy th h thng k ton s ph hp v
hu dng cho mc ch qun l. iu ny th khng th c nhng h thng k
ton truyn thng.
i vi mt cng ty, nng cao tnh cnh tranh th cn phi c mt chui
gi tr m ch vic gim thiu s lng cc hot ng trong chui gi tr s gim
chi ph mc thp nht. Mt h thng ABC c bit c thit lp t c
chui gi tr vi chi ph s dng cho l thp nht.
9 K k ton (accouting horizon) K k ton thng thng c gii hn l k k ton nm v mt s quyt
nh quan trng c da trn nhng s liu cung cp hng thng. Xut pht t
yu cu thc t, cn xc nh r chi ph k k ton v chi ph sn phm. K k
ton nm trong nhiu t chc khng lin quan n chu k ca sn phm hoc kh
nng sn xut. Cc chi ph nh khu hao c tnh da trn nhng chnh sch k
ton m khng c ph thuc vo ngun lc thc t s dng. iu ny cho thy
mt quan im rt hp, m c th khng ng trong nhng ngnh cng nghip
nh cng nghip sn xut t khi chu k ca sn phm c th ln n 5 nm.
Cch tip cn trong mt thi k ngn nh th ny b ph bnh gay gt trong
nhiu n phm gn y v s phn chia cng nhc chi ph c nh v chi ph bin
i. Cooper va Kaplan cho rng nhng chi ph c nh trong ngn hn c th l
chi ph bin i trong di hn, theo quan im ny c th cng tc ng n
nhng quan im qun l chi ph. H cng ch ra rng tt c cc quyt nh lin
quan n sn phm nh gii thiu sn phm, quyt nh gi, quyt nh ngng sn
xut...l thi k di hn.
9 o lng cht lng v kt qu thc hin (Quality and performance measurement)
Nhng ch tiu o lng cht lng v kt qu thc hin v bn cht l ch
tiu phi ti chnh v ch yu bt ngun t cc h thng h tr nh: Lp k hoch
ngun lc sn xut, hng tn kho v vn vay. Cc thc o ny thng khng
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c tch hp trong h thng k ton. Nhng h thng nh gi kt qu thc hin
ngoi tr phng php nh gi ti chnh thng thng khng to thnh mt b
phn y ca h thng bo co qun tr.
S pht trin v k thut c s d liu to ra s tch hp cu trc h thng.
Tuy nhin, k thut k ton v c bit l s pht trin h thng s sch th chm
hn rt nhiu so vi cc k thut khc. iu ny t ra cho cng ty mt nghi vn
rng liu h thng m ch n thun cung cp nhng bng tm tt v hp nht cc
c im ti chnh ca t chc l y hay cha?
Mt h thng hin i cung cp mt h thng thng tin m c th nh gi
c ton b qu trnh thc hin ca t chc. Tht khng th tin rng, mt h
thng k ton n thun ch phn nh mt b phn thng tin v t chc s c th
tn ti trc nhng th thch ca th k 21. Trong tng lai chc nng cung cp
thng tin k ton rt c th b ln p bi cc chc nng cng ngh thng tin v k
thut.
Ngi ta cho rng, nh gi kt qu thc hin ca bt k s kin hay giao
dch no s khng y nu khng c mt kt lun v thi gian hoc chu k sn
xut ti thiu, cng sn xut v cht lng sn phm. H thng k ton nn
thng bo nhng yu t ny tht y c th duy tr s thch ng.
c mt ci nhn ton din hn v phng php ABC phi xt n nhng
mt thun li v khng thun li ca h thng ABC.
1.3.3. Mt s im thun li v v khng thun li trong vic vn dng phng php ABC
Nhng im thun li: - Kh nng qun l chi ph ca phng php ABC c nh gi l tt hn
so vi phng php TCA
- Phng php ABC tp trung a chiu vo chi ph, iu ny c th thy r
rng chi ph chung. Hu ht h thng ABC cung cp mt bo co ton din, d
hiu v nhng cu trc chi ph, m h thng TCA khng th cung cp c.
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- Qun l cc hot ng s dn n vic ti cu trc li chui gi tr vi chi
ph thp nht.
- Kh nng sinh li t khch hng c xem l mt s m rng hp l ca
phng php ABC, thng qua vic cung cp nhng trin vng khc nhau v li
nhun khi m li nhun thc s mang li t khch hng ch khng phi t sn
phm.
- S vn dng h thng ABC yu cu cn phi c mt s hiu bit thu o
v cu trc chi ph ca mt t chc, m thit lp m hnh chi ph (cost modelling)
v chi ph mc tiu (target costing) c th thc hin m khng c mt yu t bt
thng no xy ra.
- Mt s quy trnh qun l nh: qun l cht lng, qun l thi gian v qun
l nng lc sn xut c thc hin mt cch d dng hn bi mt h thng ABC.
- Qun l hot ng sn xut kinh doanh c th chuyn i t qun l theo
chc nng sang qun l theo quy trnh, m s phn nh tt hn v chc nng thc
s ca t chc.
- C s phn b (cost driver) da trn nhng th tc rt chi tit v hp l nn
m bo mc tin cy rt cao vo chi ph.
- Thun li quan trng nht ca h thng ABC l s hp dn ca n vi h
thng xc nh chi ph tin b, phn nh mt cch ring bit, duy nht v tnh
logic ca cc quy trnh sn xut kinh doanh. Nhiu h thng ABC khng c
khai thc bi k ton m do bi nhng k s, nhn vin marketing, ngi qun l
hng tn kho,...
- i vi nhng nh my sn xut sn phm vi sn lng bin ng,
phng php ABC s tnh c s khc bit v chi ph i vi cc dy chuyn sn
xut khc nhau trong 2 trng hp sn lng thp v sn lng cao, trong khi
phng php TCA s co bng chi ph trong trng hp ny.
Nhng im khng thun li: - H thng ABC chc chn l phc tp hn nhiu so vi phng php truyn
thng. c th cung cp chi tit v cu trc chi ph i hi mt khi lng cng
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vic phn tch rt ln c thc hin. K hoch phi c thit lp mt cch k
lng v chu o, quy trnh qun l chi ph t m hn s gia tng yu t u vo
(tng chi ph).
- Mt h thng k ton phc tp hn rt nhiu c trin khai trong khi t
chc khng c nhn s hoc chuyn gia qun l, iu ny d dng dn n
s thiu tin tng vo h thng do bi cc thng tin thiu tin cy.
Tm li, vic tp hp chi ph c ngha thit thc trong vic nh gi ng
thc t s dng ngun lc ca doanh nghip cng nh a ra cc quyt nh u
t v gi bn hp l. Trong khi, cc phng php truyn thng phn b chi ph
da trn tiu thc n v t th hin c mi quan h nhn qu th phng php
ABC da trn h thng cc tiu thc phc hp phn nh r rng mi lin h nhn
qu gia i tng mun tnh chi ph v chi ph gin tip. Vic la chn phng
php no cn ty thuc vo h thng tp hp chi ph mi doanh nghip m thc
cht l t yu cu qun l ca cc nh qun tr mi doanh nghip.
KT LUN CHNG 1
Trong chng ny, lun vn tin hnh nghin cu v lch s hnh thnh v
pht trin ca k ton ni chung v k ton qun tr ni ring, nu bt s cn thit
ca k ton qun tr i vi qu trnh qun l iu hnh doanh nghip, nht l
trong bi cnh cnh tranh ton cu hin nay.
Lun vn i su nghin cu phng php ABC - mt trong nhng phng
php phn b chi ph ca k ton qun tr hin i, cho thy s khc bit c bn
gia phng php phn b chi ph theo cch truyn thng v phng php ABC,
ng thi nu ln c nhng thun li v khng thun li trong vn dng
phng php ABC mi doanh nghip.
Tt c vn nghin cu ny l c s lun vn xc lp ni dung v a ra
cc gii php c th cho vic vn dng phng php ABC Cng ty c phn kem
Ki Do.
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CHNG 2
THC TRNG CA VIC TNG HP V PHN B
CHI PH CNG TY C PHN KEM KI DO 2.1. Khi qut chung v cng ty
2.1.1. Ngun gc hnh thnh
Thng hiu kem Walls c mt Vit Nam t nm 1997, nh my sn xut
kem c t ti khu cng nghip Ty Bc C Chi, tng s vn u t ln n c
chc triu USD. Nhng sau nhiu nm hot ng c nh gi l thua l, ngy
1/7/2003 tp on Unilever quyt nh bn li cng ty kem Walls cho cng ty c
phn bnh ko Kinh . Bt u t thi im ny, Cng ty c phn kem Ki Do
c thnh lp vi 70% vn c phn thuc s hu ca cc thnh vin hi ng
qun tr cng ty c phn Kinh v 30% vn c phn cn li thuc s hu ca
cng ty VinaCapital.
Vi hn 150 nh phn phi v 30.000 im bn l trn c nc, hin sn
phm kem Kidos chim 50% th phn kem c nc.
2.1.2. S t chc (S 2.1)
T.Gim c
Phn phi
Mua hng
IT
Gim c nh
my
K hoch
K thut
Phat trien SP
K ton
Marketing Nhn s
Bn hng
Sn xut
QA Kho
Hi ng qun tr
22
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Tng Gim c l ngi qun l v iu hnh ton b cc hot ng ca
doanh nghip.
Gim c nh my chu trch nhim qun l v iu hnh trc tip ton b
hot ng ca nh my sn xut kem.
Trng b phn iu hnh, gim st v chu trch nhim i vi cc hot
ng ca phng ban chc nng m mnh qun l.
2.1.3. T chc thc hin cng tc k ton
- C cu b my k ton gm 10 nhn vin: Trng phng k ton, Ph
phng ph trch mng k ton ti chnh, k ton gi thnh, k ton n phi thu, k
ton n phi tr, k ton tin mt, k ton tin gi ngn hng, th qu, Ph phng
ph trch mng k ton qu tr v mt nhn vin k ton qun tr.
- Ni dung thc hin k ton qun tr cng ty:
+ D ton ngn sch tng th nm, theo di vic thc hin ngn sch ca cc
b phn (Marketing, Sales, Logistic,) v cc chng trnh hot ng (chng
trnh khuyn mi khch hng, khuyn mi nh phn phi, chng trnh ti tr ca
nhc,) c lp t u nm.
+ nh gi tnh kh thi ca sn phm mi thng qua vic tnh ton li nhun
mang li theo cng thc kem m b phn pht trin sn phm cung cp, nh gi
bn hp l trn c s phn tch im ha vn v gi bn ca i th cnh tranh.
+ Phn tch, nh gi li nhun mang li ca tng nhn kem, xc nh nhn
kem no cn thay i mu m, cng thc hoc loi b, thay th nhn kem khc.
+ Phn tch nhng bin ng ln ca th trng lm nh hng n li nhun
ca cng ty v tham mu cho Tng gim c ra cc quyt nh. V d: t p lc
tng gi cc nhin liu, nguyn vt liu u vo s nh hng n li nhun ca
cng ty nh th no? Cng ty c nn tng gi sn phm kem hay khng? nu tng
th nn tng gi nhn kem no v tng bao nhiu? hay phi iu chnh li cng
thc kem gim gi thnh,
23
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+ Cung cp nhng thng tin quan trng khc cho vic ra quyt nh ca gim
c nh t vn chuyn hay thu ngoi, mua hay thu ti sn c nh,
- Cc bo co k ton qun tr hng thng:
+ Bo co sn lng tiu th (lt kem) ca tng nhn kem v tng khu vc
(Bc, Trung v Nam)
+ Bo co so snh gia k hoch v thc hin ngn sch ng vi tng b
phn ngn sch (Sales, Logistics, Marketing,)
+ Bo co thc hin ngn sch tng th nm (cp nht s pht sinh n thng
bo co)
+ Bo co cc nguyn nhn lm tng gim gi thnh sn phm kem
+ Bo co li l cho tng nhn kem
+ Bo co kt qu kinh doanh c so snh vi s k hoch v s thc hin k
trc
+ Bo co nh gi cc chng trnh khuyn mi, qung co
. . .
Nh vy, h thng bo co k ton ca cng ty c tch lm 2 mng c
lp l bo co ti chnh v bo co qun tr, cc bo co ny c lp v gi
cho cc thnh vin hi ng qun tr cng ty nh k ngy 15 i vi bo co ti
chnh v ngy 20 i vi bo co qun tr.
Kho st vic tng hp chi ph v tnh gi thnh sn phm kem
2.2.1. Nguyn tc k ton:
- Hin ti vic tnh gi thnh sn phm kem c thc hin trn Excel, phn
mm Solomon ch cung cp d liu th cho vic tnh gi thnh sn phm
- Khng c chi ph d dang sau mi t sn xut
- Chi ph NVL, bao b c tp hp cho tng loi kem (do mi m ch sn
xut ra mt loi kem)
24
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- Chi ph nhn cng trc tip, chi ph sn xut chung c phn b theo h
s.
2.2.2. Quy trnh sn xut v tnh gi thnh sn phm (S 2.2)
(1) Ng.cu & Ph.trin sp
(2) Lp k
hoch sx
(4) Tnh gi thnh sp
(3) Sn xut
sp
K hoch bn hng
Cng thc sp Nguyn vt liu
Lnh sn xut Thnh phm
Bo co
Tng hp n hng
Y/C mua hng
Lnh sx
Thnh phm
Gi thnh
CPNVL, CPSXC Gi thnh
CP nhn cng
Lao ng
Bang ke sp hoan thanh
(1) Ng.cu & Ph.trin sp
(2) Lp k
hoch sx
(4) Tnh gi thnh sp
(3) Sn xut
sp
K hoch bn hng
Cng thc sp
Bo co
Tng hp n hng
Y/C mua hng
Lnh sx
Thnh phm
Gi thnh
CPNVL, CPSXC Gi thnh
CP nhn cng
Lao ng
Bang ke sp hoan thanh
- Bc u tin trong quy trnh l nghin cu v pht trin sn phm, mc
tiu ca hot ng ny l xy dng nhng cng thc kem, thit k mu m, bao b
phm kem va p ng c th hiu ca ngi tiu dng va gim thiu c
chi ph sn xut nhm tng kh nng cnh tranh trn th trng.
- Bc th hai l lp k hoch sn xut, mc tiu ca bc ny l m bo
kh nng p ng nhu cu ca khch hng, xy dng k hoch sn xut hp l,
huy ng v s dng hiu qu cc yu t u vo.
K ton qun tr
Chu trnh doanh thu
Chu trnh chi ph
Chu trnh qun l nhn s, tin
lng
Chu trnh doanh thu
Nguyn vt liu
Bng phn b CP
S ci, s chi tit v bo co
K ton qun tr
Lnh sn xut Thnh phm
Chu trnh qun l nhn s, tin
lng
Bng phn b CP
S ci, s chi tit v bo co
25
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- Bc th ba l hot ng sn xut sn phm theo ng thit k v k hoch
thit lp.
- Bc cui cng l tnh gi thnh sn phm, mc tiu ca bc ny l tnh
gi thnh thc t sn phm sn xut, trn c s tng hp v phn b cc chi ph
sn xut trong k theo cc tiu thc tng ng.
Mc tiu ca tiu lun s phn tch qu trnh nhn dng v phn b chi ph
tnh gi thnh sn phm, c bit tp trung nghin cu vic xy dng h s phn
b ng vi tng loi chi ph ca k ton qun tr.
2.2.2.1. Chi ph nguyn vt liu trc tip
Do c th ca sn xut sn phm kem l mi loi kem c sn xut theo
tng m (batch) nn khi lng nguyn vt liu c tng hp cho mi m, do
rt d dng cho k ton tp hp chi ph nguyn vt liu theo tng loi kem sn
xut ra.
Gi xut kho nguyn vt liu l gi bnh qun gia quyn lin hon tnh cho
mi ln xut kho.
2.2.2.2. Chi ph nhn cng trc tip
Vi dy chuyn sn xut kem bn t ng c s tham gia ca con ngi nh
vn hnh, iu khin, gim stTy vo mc n gin hay phc tp ca mi
loi kem m yu cu s lng lao ng l khc nhau mi dy chuyn sn xut,
mi ca sn xut, c th:
- Khu vc trn nguyn vt liu lun lun yu cu 2 ngi/ca
- Dy chuyn sn xut RIA (dng cho sn xut cc loi kem que) yu cu 11
ngi/ca
- Dy chuyn sn xut ILF (dng cho sn xut kem bnh - cornetto v kem h -
cup) yu cu 14 ngi/ca
- Dy chuyn sn xut kem hp (tub) yu cu 6 ngi/ca
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- sn xut kem hp cao cp (premium tub) yu cu 7 ngi/ca
- sn xut bnh cone (dng cha kem cornetto) yu cu 3 ngi/ca. Mt ca
sn xut kem bnh cornetto cn 3 ca sn xut bnh cone
- Tin lng nhn cng khng tnh trn sn phm kem m tnh c nh hng
thng. Cc lao ng c th tham gia sn xut bt k mt loi kem no.
- Mt ca sn xut ko di 8 gi
K ton qun tr da trn nhng d liu thu thp c xy dng mt b h
s hao ph gi cng lao ng trc tip cho mi loi kem:
Gi L gi L lt kem sx Lt = ca : ca
Trong :
gi L S lng L ca = ca x 8 gi
lt kem sx S lng n v sx ca = th tch 1 n v x pht x 60 pht x 8 gi
S lao ng tham gia sn xut v s lt kem sn xut trong mt ca ca mi
loi kem l khc nhau. V d kem Cornetto Chocolate c sn xut trn dy
chuyn ILF c ch s lao ng l 25 (2 lao ng khu vc trn + 14 lao ng khu
vc sn xut + 9 lao ng sn xut bnh cone _3 ca) v nng sut xut 8.160
lt/ca, trong khi kem Maxi Green bean sn xut trn dy chuyn RIA c ch s
lao ng l 13 (2 lao ng khu vc trn + 12 lao ng khu vc sn xut) v nng
xut 9.446 lt/ca, do h s phn b cho kem Cornetto Chocolate l 0,025 v
kem Maxi Green bean l 0,011.
(Xem chi tit ph lc s 01)
27
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Cui thng, sn lng kem sn xut c quy i sang n v lt, sau cn
c trn h s chun hao ph lao ng cho mi lt kem lm quyn s phn b chi
ph nhn cng trc tip.
Nh vy, loi kem no m c quy trnh sn xut phc tp hn s phi gnh
chu chi ph cao hn do c h s phn b cao hn.
2.2.2.3. Chi ph sn xut chung
Ch ph du nhin liu: Du nhin liu dng cho my pht in cung cp nng lng cho ton b
nh my. y l mt khon chi ph chim t trng kh ln trong gi thnh
sn phm kem nn vic xy dng mt tiu thc phn b hp l chi ph du
nhin liu cho mi loi kem l cn thit.
Cng vi vic lp t ban u, mi dy chuyn sn xut c lp t in
k o in nng tiu th cho mi b phn ca dy chuyn nh: b phn
kho lnh, thit b trn, dy chuyn RIA, dy chuyn ILF, my lm kem
Vic o lng in nng tiu th cho cc b phn ca dy chuyn sn xut
lm c s cho vic xy dng h s phn b chi ph du nhin liu, c th:
- My trn tiu th 178 kw/h
- Dy chuyn RIA tiu th 154 kw/h
- Kho lnh tiu th 277 kw/h
- My lm kem 610 v 620 mi my tiu th 68 kw/h
- My lm kem 630 v 640 mi my tiu th 39 kw/h
Tng t chi ph nhn cng trc tip, K ton qun tr cng xy dng b h
s hao ph in nng tnh cho mi loi kem nh sau:
S Kw in tiu th Kw S lt kem sx lt = h : gi
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Trong :
Kw/h : trong 1 gi th mi loi kem tiu th bao nhiu Kw in
S lt kem sx S lng n v sx gi = th tch 1 n v x pht x 60 pht
V d, vn hnh dy chuyn sn xut ILF - sn xut kem bnh trong mt
gi tiu hao 640 Kw in v sn xut ra 1.020 lt kem Cornetto Chocalate. Trong
khi vn hnh dy chuyn RIA trong mt gi tiu hao 612 Kw in v sn
xut ra 554 lt kem Vitamin C, do h s phn b tnh cho kem Cornetto
Chocolate l 0,627 v kem Vitamin C l 1,104.
(Xem chi tit ph lc s 02)
Nh vy, chi ph du nhin liu c phn b cho sn phm kem hon thnh
da trn b h s kw in nng tiu th tnh cho mi lt kem lm quyn s.
Ch ph khu hao MMTB: Chi ph khu hao c phn b da vo mt bng h s tiu chun c
thit lp trn c s xc lp chi ph khu hao ca tng b phn cu thnh dy
chuyn sn xut theo nguyn tc gi tr. C th;
- B phn trn c xc nh gi tr 16.756 $
- Dy chuyn sn xut bnh cone tr gi 4.607 $
- Dy chuyn RIA tr gi 8.007 $
- Dy chuyn ILF tr gi 5.371 $
Mi mt loi kem vi s lng thit b khc nhau, dy chuyn khc nhau
c tham gia vo sn xut, trn c s ny k ton qun tr xy dng b h s
phn b chi ph khu hao:
CP khu hao CP khu hao S gi my chy lt = gi x lt
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Trong :
S gi my chy 1 S lng n v sx lt = x th tch 1 n v x 60 pht
Chi ph khu hao /gi: cn c vo s nm c tnh s dng ti sn.
V d: S lng thit b, b phn tham gia vo quy trnh sn xut kem bnh
Cornetto Chocolate l 9, chi ph khu hao l 4$/gi v thi gian sn xut 1 lt kem l
0,059 pht. Trong khi s lng thit b, b phn tham gia vo quy trnh sn xut
kem Banana Chocolate cup l 7, chi ph khu hao l 0,2$/gi v thi gian sn xut
mt lt kem l 0,051 pht. Do , t l khu hao tnh cho kem Cornetto Chocolate l
0,344 v kem Banana Chocolate cup l 0,113.
(Xem chi tit ph lc s 03)
Nh vy, chi ph khu hao c phn b da vo b h s khu hao tnh trn
trn mi lt kem.
Tm li, vic tp hp chi ph v tnh gi thnh c pht ha theo s di
y: S 2.3 - Tp hp chi ph v tnh gi thnh sn phm
Thng qua tm hiu vic xy dng h s phn b chi ph, tc gi rt ra mt s
nhn xt sau:
NVL L SXC
CP nhn cng trc tip (2%)
gi lao ng
Chi ph nhin liu
(9%)
CC SN PHM
Chi ph khu hao (3%)
Chi ph khc (15%)
in nng tiu th
gi my chy
sn lng (lt)
CP NVL trc tip (71%)
- Chi ph NVL trc tip chim t trng rt ln (71%), c tp hp cho tng
loi kem sn xut, do thng tin v chi ph nguyn vt liu tnh cho mt n v
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sn phm kem c tin cy cao. Nhng loi kem no s dng nhiu nguyn liu
v nhng nguyn liu c tin th tt nhin chi ph nguyn vt liu cao hn.
- Chi ph nhn cng trc tip (2%) c phn b theo h s gi lao ng, h
s phn b nhn cng cng c tnh ton rt chi tit da trn c s l s lao ng
tham gia sn xut trn mt dy chuyn v s que kem sn xut trong mt ca do
chi ph nhn cng tnh cho mi loi kem cng c tin cy cao. Nhng loi kem
c quy trnh sn xut phc tp cn nhiu lao ng tham gia th s gnh chu chi
ph nhn cng trc tip cao hn
- Chi ph nhin liu (9%) c phn b theo h s in nng tiu th tnh cho
mi loi kem, h s phn b ny xy dng rt chi tit da trn in nng tiu hao
cho mi thit b ca dy chuyn, s lng thit b tham gia sn xut v thi gian
sn xut mt lt kem mi loi, do chi ph nhin liu cng tnh cho mi loi kem
cng rt ng tin cy.
- Chi ph khu hao (3%) cng c phn b theo h s gi s dng my, h
s ny c xy dng trn c s tnh ton s lng thit b trc tip tham gia vo
dy chuyn sn xut v cng s dng thit b. Do , thng tin v khu hao
tnh cho n v sn phm kem cng ng tin cy.
- Chi ph khc (15%), bao gm: nhn s, k thut, lu tr, kim tra cht
lng sn phm, gim st,. c phn b da vo sn lng sn xut (lit), vic
phn b ny n gin nhng khng th hin c mi quan h nhn qu ca tng
hot ng i vi sn phm hon thnh.
Tm li, do c th ca ngnh kem l chi ph nguyn vt liu chim t trng
rt ln cho nn vic tp hp v phn b chi ph hin ti m bo c s hp l
v thng tin gi thnh sn phm. Tuy nhin, c th tng thm tin cy ca gi
thnh n v sn phm th i vi khon mc chi ph khc cn chia ra cc hot
ng c th v gn vi mt c s phn b ph hp hn vic l ch s dng duy
nht sn lng sn xut (lt) lm c s phn b nh hin nay.
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2.3. Kho st h thng phn phi v phng php phn b chi ph phn phi cho sn phm
2.3.1 H thng phn phi B phn phn phi vi chc nng l iu phi kem t nh my sn xut n
cc kho trung chuyn v t cc kho trung chuyn n khch hng thng qua mng
li phn phi, lun lun phi m bo c kem p ng nhu cu ca khch
hng.
Cng ty ch c duy nht mt nh my sn xut t ti khu cng nghip Ty
Bc C Chi, trong khi sn phm kem c bn rng khp trong c nc, nn
chi ph phn phi kem chim t trng rt ln ( khon 18%) trong tng chi ph (bao
gm c gi vn).
H thng phn phi sn phm kem c t chc tng i phc tp vi
nhiu knh phn phi v mi knh phn phi c nhiu cp bc khc nhau, c th:
- BEE: l nh phn phi ln Tp.HCM, H ni v Hi Phng. Cc bee thc
hin vai tr phn phi kem v tm kim th trng (c phn b theo khu vc)
- HUB: l nh phn phi ln c trang b kho lnh cha kem, nh cc Hub
Vng Tu, M Tho v Nng. Cc Hub thc hin vai tr phn phi kem v
tm kim th trng (c phn b theo tnh thnh)
- Vanseller: l nh phn phi c s dng xe lnh ca cng ty phn phi
kem cho cc im bn l.
- Wholeseller: l nh phn phi nh cc tnh.
- SPD: kim sot lc lng bn kem do nh xe y kem 2 bnh, 3 bnh
- KYA: l im bn l c bit c trang b y cc thit b, phng tin
phc v cho vic bn kem trc tip cho khch hng nh cc khu vui chi, gii tr,
cng vin nc, siu th,...
- Fixed Cabinet: l im bn l thng thng c trang b t kem
- Ycab: l im bn l khng s dng t kem ca cng ty nhng chp
nhn bn nhng sn phm ca cng ty cng vi nhng sn phm ca
cng ty khc.
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2.3.2 Tp hp v phn b chi ph phn phi Chi ph phn phi c tp hp cho b phn phn phi.
Hin ti, trong cc bo co phn tch ca k ton qun tr v li - l cho tng
nhn kem th chi ph phn phi c phn b theo doanh thu ca mi loi kem.
y l tiu thc phn b duy nht cho ton b chi ph ca b phn phn phi
cng ty.
S 2.4- Tp hp v phn b chi ph phn phi
CC SN PHM
CP b phn phn phi
Doanh thu tng sn phm kem trong k
* Nhn xt:
Cng ty xy dng mt h thng phn phi kh phc tp vi nhiu knh phn
phi v tng ng vi mi knh phn phi s pht sinh chi ph l khc nhau, do
chi ph phn phi tnh cho tng sn phm s khng ng tin cy nu ch n
thun da vo doanh thu phn b chi ph phn phi. V vy, k ton qun tr
cn phi thc s am hiu v cu trc chi ph phn phi c th tnh ton mt
cch hp l khon mc chi ph ny cho tng nhn kem.
Vic s dng duy nht c s phn b l doanh thu c u im l n gin
trong vic tnh ton v c c kt qu rt nhanh. Tuy nhin, vic xc nh c s
phn b l phi da trn mi quan h nhn qu hay ni khc hn l ng x ca chi
ph, vic la chn c s phn b l doanh thu hon ton xut pht t mt s cm
nhn ch quan hn l da trn vic phn tch mi quan h nhn qu. Do , chi
33
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ph phn phi tnh cho mi nhn kem mang tnh co bng, nu sn phm kem c
doanh thu cao phi gnh chu chi ph cao, iu ny gy ra 2 iu bt hp l c bn
sau:
- Doanh thu trong k ca hai loi kem A v B bng nhau, nhng kem A c
tiu th phn ln Min Bc th chc chn mt iu l phi chu chi ph vn
chuyn cao hn kem B, trong khi theo cch tnh hin ti th 2 loi kem A v B
gnh chu chi ph nh nhau.
- Mi loi kem c mt gi bn khc nhau, thm ch cng mt loi kem (cng
hnh dng, cng th tch) nhng mi v khc nhau cng c gi bn khc nhau. Nh
vy, cng mt loi kem nhng theo cch tnh hin ti th chi ph phn phi l
khng ging nhau do khc nhau v gi bn. Hoc ngc li sn lng kem tiu
th trong k l khc nhau nhng doanh thu bng nhau li phi gnh chu chi ph l
nh nhau.
Tm li, vic phn b chi ph phn phi da vo doanh thu tiu th trong k
ca mi loi kem l km thuyt phc, thng tin chi ph sn phm l thiu tin cy
v c th dn n nhng quyt nh sai lm.
KT LUN CHNG 2:
Chng ny, tc gi nghin cu phng php tp hp chi ph tnh gi thnh
sn phm v phng php phn b chi ph phn phi cho tng nhn kem Cng
ty c phn kem Ki do. Trn c s nghin cu cch thc xy dng h s phn b
i vi cc khon mc chi ph tc gi nh gi tin cy ca thng tin c c
t phng php phn b chi ph theo h s, nu bt ln nhng hn ch ca phng
php.
T nhng hn ch ca phng php c th l nguyn nhn dn n nhng
kt lun, nhng quyt nh sai lm trong qun l. V vy, trong mt chng mc
no vic nghin cu v vn dng phng php ABC s khc phc c nhng
hn ch vn c ca phng php phn b m cng ty ang s dng hin nay.
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CHNG 3
VN DNG PHNG PHP ABC TRONG PHN
B CHI PH TI CNG TY C PHN KEM KI DO
3.1. Phng php ABC vi tnh gi thnh sn phm
Vn dng phng php ABC trong vic phn b chi ph pht sinh t cc hot
ng ph tr nh: lu tr nguyn vt liu, hot ng lu tr thnh phm, hot
ng vn hnh v bo tr my mc thit b, hot ng kim tra cht lng,cho
tng loi sn phm vi mc ch lm tng thm tin cy ca thng tin v gi
thnh sn phm. Hin nay chi ph t cc hot ng ny chim khon 15% tng gi
thnh sn phm v c phn b da trn c s duy nht l sn lng sn xut
(lt) trong k.
n gin hn trong vic suy lun, gi nh c t ra l ton b nguyn
vt liu nhp c a vo sn xut trong k v ton b thnh phm nhp kho
c xut ht trong k (tn kho u k = tn kho cui k).
Bc 1: Nhn dng cc hot ng ph tr:
Cc hot ng ph tr c th chia thnh cc hot ng chnh sau:
- Lu tr nguyn vt liu: hot ng ny cn 8 lao ng v mt qun l, chia
lm 2 ca vi cc cng vic thng xuyn nh nhn nguyn vt liu, bao b t nh
cung cp, lp phiu nhp kho, xut nguyn vt liu, bao b theo yu cu ca b
phn sn xut (k c thng xuyn v t xut khi thiu nguyn vt liu), lp
phiu xut kho, phi m bo y kp thi vt t khng b gin on sn
xut, nhp nguyn vt liu tha li kho
- i vi hot ng lu tr thnh phm cn 16 lao ng v 2 gim st, thc
hin vic tip nhn thnh phm t b phn sn xut chuyn sang, bc d, sp xp,
xut kho thnh phm, nhp liu, in phiu, kim k, bo co
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- Vn hnh, bo tr my mc thit b: hot ng ny cn 8 lao ng k thut
tham gia trc vn hnh theo ca, nhm gim st v kp thi khc phc nhng s c
c th xy ra trong qu trnh sn xut.
- Cc hot ng ph tr khc
Bc 2: Xc nh c s phn b chi ph:
- i vi hot ng lu tr nguyn vt liu th c s phn b hot ng
ny vo sn phm l s ln chuyn nguyn vt liu sang b phn sn xut v s
ln nhp li nguyn vt liu tha t b phn sn xut. V mi loi kem yu cu s
loi nguyn vt liu l khc nhau, s ca sn xut trong k l khc nhau v mi ln
xut nguyn vt liu (hay nhp li) i hi vic cn, o, ong, m, bc d, nhp
liu, in phiu,...y l cc cng vic chim t trng ln trong ton b hot ng
lu tr. Do , i vi hot ng lu tr th vic la chn c s phn b l s ln
xut nhp nguyn vt liu s cho kt qu hp l hn vic la chn sn lng sn
xut (lt) trong k.
- i vi hot ng vn hnh, bo tr my mc thit b th c phn b theo
s ca trc vn hnh, v sn phm kem no trong k c nhiu ca sn xut th s tiu
th hot ng ny nhiu hn. Do , vic phn b hot ng bo tr, vn hnh
my da trn c s s ca sn xut mi loi sn phm l hp l hn so vi vic la
chn c s phn b l sn lng sn xut (lt) trong k nh hin nay.
- i vi hot ng lu tr thnh phm th c s phn b l theo pallet kem.
V din tch kho chim dng tnh theo n v pallet, cc cng vic nh gim st,
bc d, sp xp, kim k, nhp liu, bo co cng u tnh trn n v l pallet.
Trong khi s lt kem trn mi pallet i vi mi loi sn phm l khc nhau, do
vic la chn c s phn b hot ng ny l pallet kem c xem l hp l
hn so vi c s lt kem.
- Cc hot ng ph tr khc c th phn b theo sn lng sn xut (lt) hay
mt tiu thc khc.
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Bc 3: Xc nh chi ph ca tng hot ng:
1/ Hot ng lu tr nguyn vt liu: pht sinh chi ph nh sau:
Bng 3.1 - Chi ph pht sinh /v hot ng lu tr nguyn vt liu
STT Kho NVL S tin
22,000,000 1 Lng v cc khon theo lng
7,000,000 2 Khu hao nh kho, xe nng, thit b..
3,000,000 3 Chi ph in nng tiu th
6,000,000 4 Thu nh xng phn b
3,400,000 5 Tin cm
10,000,000 6 Chi ph qun l, gim st phn b
4,000,000 7 Chi ph khc phn b
TNG CNG 55,400,000
So snh 2 cch phn b ch ph: cch phn b hin ti da trn c s l s lt
kem sn xut trong k (C1) v cch th 2 (C2) da trn c s s ln xut, nhp
nguyn vt liu, bao b cho b phn sn xut.
(Xem chi tit ph lc s 04)
Nhn xt:
Cch phn b th 2 cho kt qu hp l hn v th hin r hn v mi quan
h nhn qu gia hot ng lu tr vi sn phm kem sn xut trong k. C th,
nh sn phm Kem Scla v Kem hp Vani scla c s lt kem sn xut trong
k l nh nhau, nu theo cch th 1 th hai loi kem ny cng gnh chu chi ph
nh nhau, nhng sn xut Kem hp Vani scla cn nhiu loi nguyn vt liu
hn (17>16), s ca sn xut trong thng nhiu hn (6>3), s loi nguyn vt liu
nhp li kho cng nhiu hn (18>6), nn theo cch phn b th 2 th Kem hp
37
-
Vani scla tiu th hot ng nhiu hn (120>54) do s gnh chu chi ph
nhiu hn so vi Kem Scla (>2 ln). Tng t, theo cch phn b th 1 th
Kem Tri cy gnh chu chi ph cao hn Kem bnh Vani du (3,9tr > 2,6tr) do sn
lng sn xut nhiu hn. Nhng theo cch phn b th 2 th hai loi kem ny
gnh chu chi ph tng ng nhau (~2,7tr) do tiu th hot ng lu tr gn
bng nhau.
Tm li, theo cch phn b th 2 th loi kem no trong k tiu th hot ng
lu tr nhiu hn s phi gnh chu chi ph nhiu hn v ngc li.
2/ Hot ng lu tr thnh phm: chi ph trong thng pht sinh nh sau:
Bng 3.2 - Chi ph pht sinh /v hot ng lu tr thnh phm
STT Kho Thnh phm S tin
50,000,000 1 Lng v cc khon theo lng
10,000,000 2 Khu hao nh kho, xe nng, thit b..
5,000,000 3 Chi ph in nng tiu th
11,000,000 4 Thu nh xng phn b
5,400,000 5 Tin cm
6,000,000 6 Chi ph qun l, gim st phn b
3,000,000 7 Chi ph khc phn b
TNG CNG 90,400,000
So snh 2 cch phn b: cch phn b hin ti (C1) da trn c s phn b l
s lt kem v cch phn b th 2 l s pallet kem sn xut trong k
(Xem chi tit ph lc s 05)
Nhn xt:
Hai cch phn b ny tng t nhau, tuy nhin vic chn c s phn b l s
pallet kem s cho kt qu thuyt phc hn l s lt kem. C th, Kem Scla v
38
-
Kem hp Vani scla c sn lng sn xut (lt) trong k l tng ng nhau,
nu theo cch phn b hin ti th chi ph hot ng lu tr phn b cho 2 loi
kem ny l nh nhau, nhng lu tr Kem Scla dng 45 pallet trong khi
Kem hp Vani scla ch dng 33 pallet, nn theo cch phn b th 2 th Kem
Scla tiu th hot ng lu tr nhiu hn do gnh chu chi ph cao hn (1,36
ln). Tng t, nu theo cch phn b th nht th Kem hp Khoai mn gnh chu
chi ph cao hn Kem Cam Vitamin C 62% (do s lt kem sn xut cao hn
14.440 lt > 8.870 lt), nhng theo cch phn b th 2 th chi ph lu tr phn b
cho Kem Cam Vitamin C nhiu hn Kem hp Khoai mn 5% (do s dng nhiu
pallet hn 20 pallet >19 pallet).
Tm li, mi loi kem c hnh dng, kch thc khc nhau do s tiu th
hot ng lu tr s khc nhau v s gnh chu chi ph l khc nhau.
3/ Hot ng vn hnh, bo tr my mc thit b: pht sinh chi ph trong
thng nh sau:
Bng 3.3 - Chi ph pht sinh /v hot ng vn hnh, bo tr MMTB
STT K Thut S tin
38,000,000 1 Lng v cc khon theo lng
5,000,000 2 Ha cht
18,000,000 3 Du my, gas
3,000,000 4 Cng c, dng c phn b
2,500,000 5 Chi ph in nng tiu th
6,000,000 6 Thu nh xng phn b
2,900,000 7 Tin cm
3,500,000 8 Chi ph qun l, gim st phn b
2,800,000 9 Chi ph khc phn b
TNG CNG 81,700,000
39
-
d dng nhn xt, chng ta so snh 2 cch phn b: cch phn b hin ti
(C1) da trn c s s lt kem sn xut v cch phn b th 2 da trn c s l s
ca sn xut mi loi kem.
(Xem chi tit ph lc s 06)
Nhn xt:
Vic la chn c s phn b hot ng vn hnh my mc thit b theo s ca
sn xut s cho kt qu hp l hn. C th, theo cch phn b hin ti th Kem
Scla v Kem hp Vani scla cng gnh chu chi ph l nh nhau (do cng sn
lng sn xut), nhng Kem hp Vani scla c s ca sn xut gp i Kem
Scla nn tiu th hot ng vn hnh, gim st my mc thit b nhiu hn v
tt nhin s phi gnh chu chi ph nhiu hn. Tng t, theo cch phn b th 1
th Kem Tri cy rng gnh chu chi ph vn hnh, bo tr my mc thit b nhiu
hn so vi Kem hp Su ring (5,2tr > 5,0tr), nhng theo cch phn b th 2 th
Kem hp Su ring s gnh chu chi ph cao hn (8,5tr > 5,1tr) do s ca sn xut
Kem hp Su ring l 5 ca trong khi Kem Tri cy rng ch c 3 ca. V vy, cch
phn b th 2 th hin c mi quan h nhn qu gia hot ng vn hnh, gim
st my mc thit b vi sn phm sn xut trong k, loi kem no vi nhiu ca
sn xut hn s tiu th hot ng vn hnh, bo tr, gim st my mc thit b
nhiu hn v tt nhin s gnh chu chi ph cao hn.
Nh vy, nu tng hp li so snh th khon mc chi ph sn khc (trong
chi ph sn xut chung) phn b theo cch hin ti-TCA v phn b theo phng
php ABC (xc nh cc hot ng ph tr v c s phn b tng ng cho tng
hot ng) c chnh lch rt ln, 50% s sn phm sn xut c chnh lch t 15%
tr ln, sn phm c mc chnh lch cao nht l 68%. (Xem chi tit ph lc s 07)
Tm li, vic phn b chi ph tnh gi thnh da trn h s hin ti cng ty
m bo c tin cy cao v chi ph nguyn vt liu trc tip chim t trng
rt ln (71%) v c tp hp vo tng loi kem; chi ph nhn cng, khu hao v
40
-
du nhin liu c phn b theo h s chun tiu hao ngun lc c tnh ton
rt chi tit cho tng sn phm kem. Cc chi ph khc chim t trng nh nn vic
la chn tiu thc phn b nh th no th cng khng nh hng ng k n gi
thnh sn phm kem. Hn na, thi gian c c thng tin v gi thnh sn phm
l rt nhanh. Tuy nhin, c th tng thm tin cy ca thng tin gi thnh sn
phm th cng ty nn vn dng phng php ABC trong vic xc nh cc hot
ng ph tr v c s phn b hp l hn vo sn phm sn xut.
3.2. Phng php ABC vi phn b chi ph phn phi
Nghin cu v vn dng phng php ABC trong phn b chi ph ca b
phn phn phi s cung cp nhng thng tin thch hp hn cho vic ra quyt nh
lin quan n tng nhn kem nh quyt nh loi b sn phm kem l, tung sn
phm mi, iu chnh cng thc kem nhm gim gi thnh sn phm, m rng
knh phn phi, t phn phi hay thu ngoi,
c th n gin trong vic tnh ton v lm ni bc c vn cn
chng minh, chng ta gi nh l ton b chi ph ca b phn phn phi gn hot
ng bn hng trong k hay ni khc hn cc sn phm kem c a n cc
kho trung chuyn v tiu th ht trong k (tn kho cui k = tn kho u k).
Bc 1: Cc hot ng c chia ra lm cc mng chnh sau:
- Vn chuyn ni b: l vic iu ng kem t kho ca nh my sn xut n
cc kho trung chuyn (t Nh my C Chi n kho H Vn Hu hay H Ni; T
H Vn Hu n cc kho Nng, Nha Trang, M Tho v Cn Th). i vi
hot ng ny cng ty s dng 2 xe ln lm phng tin vn chuyn (ngoi tr
vn chuyn t nh my C Chi n kho H Ni phi thu ngoi vi gi
15,5triu/cont-17 v 17,5triu/cont-20).
- Vn chuyn cho khch hng: do vic vn chuyn kem c tnh cht c th
(l phi m bo di 20 m), nn i vi mt s nh phn phi ln c cng
ty cho mn phng tin vn chuyn, mt s khc chi ph vn chuyn c tr
theo n gi vn chuyn tha thun.
41
-
- Lp chng t bn hng: nhn n hng t b phn bn hng, nhp liu,
kim tra, in ha n bn hng, lu tr ha n hng, kt chuyn s ci,
- Lu tr: bao gm vic kim tra, gim st, bc d, sp xp, lp chng t
nhp xut, ghi chp, kim k... c th m bo kem khng b mt mt.
Bc 2: Xc nh c s phn b:
- Vn chuyn ni b: i vi chi ph thu ngoi vn chuyn t kho nh my
C Chi n kho H Ni th phn b theo n gi thu ngoi vn chuyn tnh cho
mi chuyn. i vi hot ng t vn chuyn th c s phn b l: hp x km. C
s phn b hp x km c xem l hp l hn v chi ph vn chuyn c mi quan
h nhn qu vi khi lng v qung ng vn chuyn (khong cch t nh my
kem C Chi n kho H Vn Hu l 30 km; t kho H Vn Hu n kho M Tho
l 70 km, n kho Cn Th l 180 km, n kho Nha Trang 450 km v kho
Nng l 1.000 km). Nh vy, loi kem no c qung ng vn chuyn di s tiu
th hot ng vn chuyn ni b nhiu hn.
- Vn chuyn khch hng: c chia lm 2 knh, 1 knh c thu ngoi
theo n gi vn chuyn. Knh cn li l cng ty cho cc nh phn phi mn
phng tin vn chuyn, cng ty chi tr ton b xng du, sa cha, bo tr v cc
chi ph lin quan khc. Nh vy, hot ng vn chuyn do cng ty gim st c
phn b theo doanh s (hp) c c t knh ny.
- Lp chng t bn hng: chi ph cho hot ng ny c phn b vo sn
phm da trn s ln ghi xut trn ha n. V d, 2 loi kem A v B cng doanh
s bn nh nhau nhng s ln ghi xut ca A l 10 ln (10 ha n), s ln ghi
xut ca B l 20 ln (20 ha n) nh vy kem B tiu th hot ng lp chng t
bn hng gp 2 ln kem A.
- Hot ng lu tr: i vi hot ng ny th th tch c la chn lm c
s phn b, l gii cho vic la chn th tch l v loi kem no tiu th nhiu
trong k hay ni khc hn l qua kho trung chuyn nhiu tt nhin phi tiu th
42
-
mt khi lng ln hot ng lu tr nh nhn cng bc d, sp xp, in nng,
din tch kho chim dng
Bc 3: Phn b chi ph (Chn s liu ca 1 thng phn tch)
1/ Chi ph cho hot ng vn chuyn ni b trong thng pht sinh:
- Chi ph thu ngoi vn chuyn: 227,5 tr (c phn b cho s hp
kem vn chuyn n b trong k)
- Tnh cho hot ng t vn chuyn:
Bng 3.4 - Chi ph pht sinh /v hot ng vn chuyn ni b
Vn chuyn ni b (t vn chuyn)
1
Lng v cc khon theo lng (ti x) 37,500,000
2
Du 31,500,000
3
Ph cu ng 4,000,000
4
Cng tc ph 6,000,000
5
Sa cha, bo hnh 14,000,000
6
Khu hao xe, MMTB 14,800,000
7
Tin in (cho thng xe) 3,600,000
8 Chi ph khc phn b (Thu mt bng, gim st...) 33,000,000
Tng cng 144,400,000
d dng nhn xt, chng ta so snh 2 cch phn b: cch phn b th nht
l phn b theo doanh thu, cch phn b th hai l phn b da trn da trn s
hp i vi thu ngoi vn chuyn v da trn s hp x km i vi hot ng t
vn chuyn.
(Xem chi tit ph lc 08)
Nhn xt:
43
-
Chng ta c th thy c l cch phn b th 2 s cho k qu hp l hn,
c th nh: Kem bnh Vani Scla v Kem bnh Vani Du c doanh thu trong k
l tng ng nhau (596 triu ~ 597 triu), nu phn b theo cch 1(C1) th 2
sn phm ny cng gnh chu chi ph cho hot ng vn chuyn ni b l nh
nhau. Tuy nhin, mc tiu th Kem bnh Vani Scla cc kho xa trung tm
phn phi cao hn mc tiu th ca Kem bnh Vani Du, c th cc kho Cn
Th, Nha Trang, Nng, M Tho v Ting Giang (xem bng minh ha bn
di), do theo cch phn b th 2 th Kem bnh Vani Scla s gnh chu chi
ph cho hot ng vn chuyn ni b nhiu hn. (gp 1,49 ln).
Bng 3.5 - Doanh s theo khu vc ca kem Vani Scla v Vani Du
Vani scla Vani du Cc kho 3,997
5,649 * TP.HCM
170
132 * CN TH
800
341 * NHA TRANG
1,756
477 * NNG
* M THO, TIN GIANG
206
128
6,629
6,736 * H NI
373 * VINH, THANH HA 523
13,931Tng cng 13,986
Tng t, Kem Khoai mn v Kem u xanh, theo cch phn b hin ti th
chi ph vn chuyn ni b cho 2 loi kem ny l tng ng nhau. Nhng theo
cch th 2 th chi ph phn b cho Kem Khoai mn (32,2tr) cao hn so vi Kem
u xanh (24,6tr). Nguyn nhn do Kem Khoai mn tiu th nhiu hn khu vc
pha Bc, m nhiu nht l kho H Ni (xem bng minh ha bn di)
44
-
Bng 3.6 - Doanh s theo khu vc ca kem Khoai mn v u xanh
Khoai mn u xanh Cc kho
1,853
5,281 * TP.HCM
112
144 * CN TH
247
245 * NHA TRANG
307
301 * NNG * M THO, TIN GIANG
107
124
10,552
6,656 * H NI
845
1,255 * VINH, THANH HA
14,023Tng cng 14,006
Tm li, loi kem no tiu th nhiu hn v xa trung tm phn phi hn s
tiu th hot ng vn chuyn ni b nhiu hn, do s gnh chu chi ph cao
hn.
2/ Chi ph vn chuyn cho khch hng pht sinh: 333.629.825
Bng 3.7 - Chi ph pht sinh /v hot ng vn chuyn cho khch hng
Vn chuyn cho khch hng S tin
1
Xng (bao gm tr cho bee) 50,000,000
2
Khu hao (xe nh) 21,000,000
3
Chi ph sa cha, bo tr 17,600,000
4
Tin in (cho thng xe) 9,600,000
5 Chi ph vn chuyn tr cho nh phn phi (box rate) 202,229,825
6 Cc chi ph khc phn b (thu mt bng, gimst) 33,200,000
Tng cng 333,629,825
45
-
Chi ph vn chuyn tr cho nh phn phi (mc 5) c nhiu cch tnh khc
nhau nh: theo phn trm doanh s, theo n gi vn chuyn, theo qung ng.
Do , cn c vo mi trng hp ta phn b chi ph vn chuyn ph hp vi
tng cch tnh, tng khu vc. Sau khi loi tr tt cc chi ph c th xc nh c
cho tng loi kem th phn cn li (cc mc cn li) phn b theo sn lng tiu
th trong k (hp), c th:
- Chi ph vn chuyn t kho Cn Th i cc tnh theo n gi vn chuyn, v
d cc khch hng Long xuyn th n gi vn chuyn tnh cho mi hp kem l
4.650 (ngoi tr kem mini l 1.800/hp), khu vc Cn Th th ty khch hng
xa hay gn kho phn phi m n gi vn chuyn cng khc nhau nh
3.200/hp, 4.800/hp hay 6.750/hp (ngoi tr kem mini l 1.800/hp),
- Cng ty chi tr chi ph vn chuyn theo t l phn trm tnh trn doanh thu:
2% i vi cc nh phn phi khu vc Tp.HCM, 2,2% i vi 2 nh phn phi
H ni, 3% i vi 1 nh phn phi Hi Phng v 5,5% i vi nh phn phi
Nng,
(Xem chi tit ph lc s 09)
Nhn xt:
Chi ph vn chuyn cho khch hng tnh theo cch th 2 cho kt qu hp l
hn cch 1(ch duy nht phn b theo doanh thu tiu th mi loi kem). Cnh tnh
th 2 c tnh n s khc bit trong cch tnh chi ph vn chuyn tr cho cc nh
phn phi khc nhau, cc khu vc khc nhau, c th: nu phn b theo cch hin
ti th Kem bnh Vani Scla v Kem bnh Vani du s gnh chu chi ph l nh
nhau (doanh thu tiu th ca 2 loi kem ny tng ng nhau). Tuy nhin, theo
cch phn b th 2 th chi ph vn chuyn phn b cho Kem bnh Vani scla cao
hn Kem bnh Vani du 25%.
Ngay c vic phn b mt phn chi ph vn chuyn cn li (sau khi loi tr
cc khon mc chi ph xc nh theo n gi vn chuyn) theo doanh s (hp) th
46
-
cng c xem l hp l hn, v s lng kem vn chuyn nhiu hn s tiu th
hot ng vn chuyn nhiu hn v gnh chu chi ph cao hn.
Tm li, i vi hot ng vn chuyn cho khch hng cn phi tch hot
ng vn chuyn c n gi vn chuyn xc nh v phn b tng ng vi loi
kem tiu th hot ng ny. Phn cn li s phn b theo doanh s tiu th (hp)
ca mi loi kem trong k.
3/ Chi ph lp chng t bn hng pht sinh trong thng:
Bng 3.8 - Chi ph pht sinh /v hot ng lp chng t bn hng
Lp chng t bn hng S tin
1
Lng v cc khon theo lng 28,000,000
2
Khu hao my vi tnh, my in, TBVP 4,500,000
3
Vn phng phm (mc in, giy in) 1,700,000
4 Chi ph khc phn b (thu mt bng, gim st..) 28,500,000
Tng cng 62,700,000
d dng nhn xt, chng ta so snh 2 cch phn b chi ph: cch th 1
(C1) da trn c s doanh thu, cch th 2 da trn c s s ln xut trn ha n.
(Xem chi tit ph lc s 10)
Nhn xt:
Trong 41 loi kem, th cch phn b th 2 vi 30 loi kem c mc chnh
lch > 40% so vi cch phn b hin ti. V d, doanh s Kem bnh Vani scla v
Kem bnh Vani du tng ng nhau nhng Kem bnh Vani scla vi 1.571 ln
ghi xut ha n trong khi Kem bnh Vani du vi 2.107 ln ghi xut, nh vy
Kem bnh Vani du tiu th nhiu hn hot ng lp chng t bn hng v phi
gnh chu chi ph nhiu hn (theo cch phn b hin ti th 2 loi kem ny gnh
chu chi ph nh nhau), tng t theo cch 2 th chi ph lp chng t bn hng phn
47
-
b cho Kem u xanh t hn so vi Kem Cacao Scla do s ln ghi xut t hn
(theo cch phn b hin ti th Kem u xanh gnh chu chi ph gp i Kem Cacao
Scla), xem bng minh ha bn di
Bng 3.9 - So snh chi ph phn b theo C1 v C2
s ln ghi xut Tn Sn phm Doanh thu Theo C1 Theo C2
KEM BNH VANI SOCOLA
595,507,255
3,581,781 1571
3,067,729
KEM BNH VANI DU
597,180,702
3,591,847 2107
4,114,388
1,058,202,625
6,364,743 KEM U XANH 1262
2,464,337
KEM CACAO SOCOLA
605,599,766
3,642,484 1435
2,802,158
Tm li, loi kem no c xut bn nhiu ln hn th s tiu th hot ng
lp chng t bn hng nhiu hn v s gnh chu chi ph cao hn v ngc li.
4/ Chi ph cho hot ng lu tr:
Bng 3.10 - Chi ph cho hot ng lu tr
Hot ng lu tr S tin
1
Lng v cc khon theo lng 50,000,000
2
Tin in 45,000,000
3 Thu kho HN, N, NT, HVH (phn b theo din tch) 130,000,000
4
Khu hao t kem, kho kem 65,000,000
5
Sa cha thit b 15,000,000
6 Chi ph khc phn b (thu mt bng, gim st) 36,750,000
Tng cng 341,750,000
d dng nhn xt, chng ta so snh 2 cnh phn b chi ph lu tr: cch
phn b hin ti theo doanh thu (C1) v cch phn b th 2 theo th tch (C2)
48
-
(Xem chi tit ph lc s 11)
Nhn xt:
- T l chnh lch chi ph hot ng lu tr gia 2 cch phn b l rt cao,
khong 50% sn phm kem c mc chnh lch t 27% tr ln.
- Phn b chi ph lu tr da trn c s phn b l th tch c xem l hp
l hn so vi cch phn b da trn doanh thu. C th, Kem bnh Vani scla c
doanh thu tiu th cao hn so vi Kem Scla chui nn theo cch phn b hin
ti th chi ph lu tr phn b cho Kem bnh Vani scla nhiu hn Kem Scla
chui 42%. Tuy nhin th tch ca Kem Scla chui gn gp i th tch kem
bnh Vani scla, do Kem Scla chui s tiu th hot ng lu tr nhiu
hn v gnh chu chi ph nhiu hn.
S pht ha ton b quy trnh tp hp v phn b chi ph phn phi sn
phm:
S 3.1 - Tp hp v phn b chi ph da trn mc hot ng
B phn phn phi (Logistics)
Vn chuyn ni b
s hp x km
Vn chuyn khch hng
CC SN PHM
Lp chng t bn hng
Hot ng lu tr
s hp s ln ghi xut H
th tch (lit)
c th kt lun mt cch ton din, chng ta so snh ton b chi ph phn
phi tnh cho tng nhn kem gia cch phn b theo doanh thu hin ti v cch
phn b theo phng php ABC.
49
-
(Xem chi tit ph lc s 12)
Nhn xt:
- T l chnh lch chi ph phn phi gia 2 cch phn b l rt cao, gn 50%
(19/41) sn phm kem c mc chnh lch trn 20%. Do , chi ph hot ng
phn phi tnh cho mi loi kem c mc chnh lch rt ln k c s tuyt i v
tng i.
Nh vy, vic phn chia hot ng ca b phn phn phi thnh cc hot
ng vn chuyn ni b, vn chuyn khch hng, lp chng t bn hng v hot
ng lu tr, vi nhng c s phn b ph hp gip vic tp hp chi ph v phn
b cho tng nhn kem hp l hn so vi vic chn duy nht doanh thu lm c s
phn b chi ph, th hin c mi quan h nhn qu trong vic xc nh mc tiu
th hot ng i vi mi loi kem.
KT LUN CHNG 3:
Trong chng ny, tc gi da trn nhng thng tin thu thp c t hot
ng thc t ca Cng ty c phn kem Ki do, t xc nh bn cht ca tng
loi chi ph, la chn cc t hp chi ph tng ng vi cc hot ng v xut
c s phn b hp l cho tng hot ng. Thng qua cc bng biu s liu minh
ha so snh chnh lch gia cch b chi ph hin ti cng ty ang s dng v cch
phn b tc gi xut (theo phng php ABC), cho thy c vic vn dng
phng php ABC trong phn b chi ph mang li nhng thng tin c tin cy
cao hn, thyt phc hn cho vic ra quyt nh ca nh qun tr.
50
-
KT LUN
Xu th hi nhp, lin kt pht trin kinh t trong khu vc v tin ti ton cu
ha kinh t ngy cng mc cao l tt yu khch quan, mt mt to c hi cho
nc ta c th pht trin nhanh v kinh t trn c s tip cn nhng thnh tu ca
cuc cch mng khoa hc k thut, cng ngh tin tin, c bit l cng ngh
thng tin. Mt khc l xut hin thch thc ln t sc p cnh tranh ca hng ha
dch v nc ngoi tng mnh, do nu ch da vo kinh nghim qun l trong
phm vi hp l mt doanh nghip, mt vng hay mt lnh th th rt kh kim
sot v nh gi c cc hot ng ca doanh nghip khi m yu t cnh tranh
i hi cc doanh nghip phi lun khng ngng nng cao cht lng, a dng
ha mu m sn phm nht l phi m rng th trng khng ch trong phm vi
ca mt quc gia m l th trng quc t.
Nc ta ang trong giai on cui ca l trnh gia nhp T chc thng mi
th gii (WTO), sc p cnh tranh rt ln ang t ra cho cc doanh nghip Vit
Nam, i hi cc doanh nghip cn phi c mt chin lc pht trin lu di trong
phi xem k ton qun tr l mt cng c hu hiu cho s tn ti v pht trin
ca doanh nghip trong bi cnh mi.
Trong lun vn ny, tc gi tip cn phng php ABC di gc phn b
chi ph, trn c s xut vn dng vo thc t ti Cng ty c phn kem Ki do
nhm nng cao cht lng thng tin m k ton qun tr cung cp.
51
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TI LIU THAM KHO
Ting Vit
1. Trn Anh Hoa (2003), Xc lp ni dung v vn dng k ton qun tr vo
cc doanh nghip Vit Nam, Lun n tin s kinh t, Trng i hc Kinh
t Tp.HCM tr.1-40.
2. B Ti chnh (2003), Lut k ton, tr.6;10.
Ting Anh
1. Ahmed Riahi Belkaoui (Third Edition), Accounting theory, University of
Illinois at Chicagok, Illinois, USA, p22-25.
2. Financial Managers Forum, Activity based costing an overview, ernest
Glad, Mcom, CA(SA), BSc(Hons), ACMA, and KevinDilton-Hill, Becon,
Mcom, CA(SA), CPA(New York).
3. Richard K.Fleischman and Thomas N.Tyson, Developing Expertise: Two
Episodes in Early Nineteenth Century U.S. Management Accounting
History, p365-371.
4. Robert S.Kaplan and Anthony A.Atkinson, Advanced management
accounting, p97-111.
52
MC LCM UCHNG 1: TNG QUAN V K TON QUN TR1.1. Tng quan v k ton1.1.1. Lch s hnh thnh v pht trin ca k ton1.1.2. nh ngha v k ton1.1.3. Chc nng v mc tiu ca k ton
1.2. Tng quan v k ton qun tr1.2.1. Lc s hnh thnh v pht trin ca k ton qun tr1.2.2. Vai tr ca k ton qun tr:
1.3. Phng php k ton chi ph da trn mc hot ng (Activity Based Costing-ABC)1.3.1. Tin trnh pht trin ca phng php ABC1.3.2. So snh phng php ABC vi phng php k ton chi ph truyn thng (traditional costing accounting-TCA)1.3.3. Mt s im thun li v v khng thun li trong vic vn dng phng php ABC
KT LUN CHNG 1CHNG 2: THC TRNG CA VIC TNG HP V PHN B CHI PH CNG TY C PHN KEM KIDO2.1. Khi qut chung v cng ty2.1.1. Ngun gc hnh thnh2.1.2. S t chc (S 2.1)2.1.3. T chc thc hin cng tc k ton
2.2.Kho st vic tng hp chi ph v tnh gi thnh sn phm kem2.2.1. Nguyn tc k ton:2.2.2. Quy trnh sn xut v tnh gi thnh sn phm (S 2.2)
2.3. Kho st h thng phn phi v phng php phn b chi ph phn phi cho sn phm2.3.1 H thng phn phi2.3.2 Tp hp v phn b chi ph phn phi
KT LUN CHNG 2:CHNG 3VN DNG PHNG PHP ABC TRONG PHN B CHI PH TI CNG TY C PHN KEM KI DO3.1. Phng php ABC vi tnh gi thnh sn phm3.2. Phng php ABC vi phn b chi ph phn phiKT LUN CHNG 3:
CHNG 3: VN DNG PHNG PHP ABC TRONG PHN B CHI PH TI CNG TY C PHN KEM KI DOKT LUNUntitled