Van Dung Phuong Phap ABC Trong Phan Bo Chi Phi Tai Cong Ty c 8wZxcxF00a 20130629094724 11208

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

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

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

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,

1

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.

2

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.

3

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.

4

- 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

5

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:

6

- 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

7

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

8

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

9

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

10

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

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.

12

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

13

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

14

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

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

16

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.

17

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

18

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.

19

- 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

20

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.

21

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

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

+ 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

- 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

- 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

26

- 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

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

28

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.


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

29

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.


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

30

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.

31

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.

32

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

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.

34

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

35

- 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.

36

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.


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


10,000,000 2 Khu hao nh kho, xe nng, thit b..



5,400,000 5 Tin cm



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


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


5,000,000 2 Ha cht

18,000,000 3 Du my, gas

3,000,000 4 Cng c, dng c phn b



2,900,000 7 Tin cm



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.


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,


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.


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


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


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

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

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