NGHIEN Ciiu - TRAO DOI Tir gbc nhin ke toan quan tri danh gia lai he thdng ke toan chi phi va tinh gia truyen thong cua Viet Nam IITS HUYNH LOI (Khoa Ke' toan - Kiem toan Oai hoc Kinh te' Tp HCM) He thdng ke toan chi phi va tinh gia khong la van de mdi la nen ke toan d Vi^t Nam, nhien giai doan phat trien ya hoi nhap ciia Viet Nam, cua cac doanh nghiep, chung ta can phai xem xet l^i toan dien ye ly luan, ky thuat ya tac dung cua no ddi ydi hoat ddng quan tri doanh nghiep, ydi kha nang dng dung cdng nghe xd ly thdng tin uc tieu cua tie thong ke toan chi phi va tinh gia la phan anh, cung c^p thong tin dinh gia vdn san ph^m che tao, thong tin kiem tra va giam sat chi phi, thong tin dinh hudng san xu^t Do vay, ve mat ly lu$n va ky thu^t cung hudng d^n \1QC dap ung tdt nhat cho cac niiic ti^u ciia h^ thdng k^ toan chi phi va tinh gia Tuy nhi^n, tiiy thuQC chinh sach k^ tocin va trinh do, kha nflng k6 toan ciia doanh nghidp, vai trd tung miic tieu ciia h^^ thdng k^ M toan chi phi va tinh gia se khac va vi tri h$ thdng k^ toan chi phi h6 thdng k^ toan cung khac (cd th^ la mot bd phan ciia ke toan tai chinh va cfing cd th^ la bd ph^n ciia ke toan quan tri) Cung chinh vai trd va vi tri he thdng k^ toan chi phi va tinh gia se phan anh tinh hau ich ciia h^ thdng ke toan chi phi san xu^t va tinh gia thimh ddi vdi hoat ddng quan trj doanh nghidp Vi^t Nam, theo truyfen thdng, h$ thdng k^ toan chi phi va tinh gia phd bidn chinh sach k^ toan va thyc tl^n dya tr^n TAP CHl KI^M TOAN I SO N A M 2DDg CO s6 chi phi thuc t^ (ngay la CO so gia gdc nhung chi tdn t§u vh ly thuydt) Ky thu^t xii ly thdng tin ciia hd thdng k^ toan chi phi va tinh gia dupe th^ hi$n qua ba budc co ban; budc thii nh^t - t^p hop va xac djnh tdng chi phi d i u vao (chi phi san xu^t dang d^u 1^ va chi phi phat sinh ky); budc thii hai danh gia san ph^m dd dang cudi ky; budc thii ba - tinh tdng gia va gia don vJ Trong dd, ky thu^t danh gia san phim dd dang cudi ky, tinh gia thuong chi dya tr^n mdt truong hop n h i t la tinh san lyong NGHIEN ciiu-TRAO DOI T6ng hop ctii plii s4n xuit diu viio, g6m chi phi san xuit dddang d§u ky vjl ph^t sinh ky lOO.OOOd + 900.000d = l.OOO.OOOd Tinh chi phi sin xuit dd dang cuoi ky : lOO.OOOd 800sp 900.000d (400spx50%) ^(400spx50%) =200.000d Tinh tdng gia : 100.000 d + 900.000 d - 200.000 d = 800.000 d Tfnh gii thtoh don v j : SOO.OOOd H- 800sp = l.OOOd/sp hoan tuong duong theo phuong phap binh quAn Vi du, cdng ty A cd tai lidu vd san phdm A nhu sau : chi phi san xuit dd dang d i u ky lOO.OOOd, chi phi san xuit phat sinh ky QOO.OOOd, sd luong p h i m nhdp kho la 800sp, sd luong san p h i m dd dang cudi ky la 400sp vdi ty Id hoan la 50% Quy trinh ky thu^t tinh gia duoc thyc hi^n nhu sau: (xem bang diu trang) Va vd m^t thd hi^n trdn bao cao, thdng tin chi phi va gia duoc thd hi$n phd bidn trdn phidu gia vdi kdt c i u nhu sau: (xem bang cudi trang) Nhu v^y, vdi h^ thdng kd toan chi phi va tinh gia truydn thdng ciia Vi^t Nam hidn nay, chiing ta thiy: Thtl nhit, chi dimg l^i va dam bao thdng tin cho hai mye tidu djnh gia vdn va thdng tin kidm tra, giam sat chi phi sau ho^t dOng san xuit da kdt thiic, khdng dam bao thdng tin cho nhu c i u quan trj djnh hudng san xuit, n h i t la truong hop cdng nghe san xuit kinh doanh thay ddl nhanh chdng, chu ky sdng san p h i m qua ngin ngiu, gia ca d i u vao bien ddng phiic tap Thil hal, vdi 1^ thuat tinh gia trdn la qua phiic tap (nhidu phuong phap danh gia san p h i m dd dang, nhieu phuong phap tinh gia thanh) va til dd rit dd din ddn kha nang thdng tin gia bj bop meo thay ddl chii quan cac phuong phap danh gia san p h i m dd dang hay phuong phap tinh gia thanh, lam anh hudng nghidm ddn cac quydt djnh quan trj vd gia vdn, vd kdt qua kinh doanh, vd qua tai chinh va trach nhidm ciia nhang ngudi quan ly bd ph^n san xuit Ngoai ra, vol ky thu^t tinh gia truydn thdng ciia hd thdng kd toan chi phi va tinh gia cua Vidt Nam vua phue tap, Vila trung lip tinh toan (tinh gia don vj hai lin lin tha n h i t tinh chi phi san xuit dd dang, lin thu hai tinh gia thanh) lam phac tap Ong dyng cdng nghd thdng tin Ddng thdi, vdi Iw thu^t tinh gia truydn thdng hien ciia Viet Nam cung khdng phu hop vol quy djnh ve tinh gia vdn cua hang tdn kho chuin mye kd toan Viet Nam va chuin mye ke toan qude te lam gia tang chi phi kd toan khdng c i n thiet Thil ba, phleu tinh gia hidn cua hd thdng ke toan chi phi va tinh gia ciia Viet Nam vua khd quan sat, khd kiem soat chi phi vi chi phi diu vao lin vol chi phi dau ra, vaa thidu thdng tin ddng djch chuyen san pham ve mat hidn vat, vua khd ung dyng cac thiet bj van phdng hien Thil tu, he thdng ke toan chi phi va tinh gia cua Viet Nam chi cung cip thdng tin gia thyc te ndn cang din den nhan thuc sal lim ve tinh chuydn mdn cua ke toan chi phi va tinh gia he thdng kd toan, kd toan chi phi va tinh gia la cdng vide kd toan tai chinh, ndn cung din den sy rang budc kbit khe ciia chinh sach kd toan ddn td chuc, ddn hd thdng kd toan chi phi va tinh gia d Vidt Nam hidn lam cho hd thdng kd toan chi phi va tinh gia l^c h(lu, kem tinh linh hogt, rit h^n chd vd thdng tin quan triVdi nhang phan tich trdn, qua that hd thdng kd toan chi phi va tinh gia theo chi phi thyc td truydn thdng d Vidt Nam da han che rit nhidu tac dyng cung cip thdng tin cho quan tri, PHI EU TINH GIA THAN H SAN PHAM Chi phi Khoan Chi phi Chi phi san xuat san xuat san xuat giam dang gia phat da dang cuoi ky sinh dauky ky vat Chi tieu Tong gia So luong pham Gia doTi vj I.Chi phi nguyen h^u true tiep 2.Chi phi nhan cong true tiep C , 3.Chi phi san xuat chung Tong cpng SCJ NAM 0 I TAP CHI KlfiiM TOAN 39 NGHIEN CIJU • TRAO DOI BAO CAO CHI PHI SAN XUAT VA TINH GIA THANH SAN P H A M Chi tiet tirng T6ng khoan muc Chi tieu cong • •• •*• l.Tong so lirong san pham hoan tirong diriyng [1.1] +11.2] 1.1 So lugng pham 1.2.So lugng san pham hoan tuong duong san pham dd dangcudiky [1.2.11.r 1.2.21 1.2.1 So lugng san pham dd dang cuoi ky 1.2.2.Ty le da che bien 2.Can ddi chi phi va tinh gia san pham 2.1 Chi phi san xuat dau vao [2.1.1 ] + [2.1.2] 2.1.1 Chi phi san xuat dd dang dau ky 2.1.2.Chi phi san xuat phat sinh ky 2.2.Chi phi san xuat vugt tieu ehuan 2.3.Chi phi san xuat dugc giam gia 2.4.Chi phi san xuat tinh cho san pham [2.l]-[2.2]-[2.3] 2.5.T6ng so lugng san pham hoan tuong duong [1] 2.6.Chi phi san xuat moi don vi san pham 12.41 "^ [2.5] 2.7.Phan bo chi phi san xuat cho ket qua dau 2.7.l.Tong gia san pham [2.6].[l.l] 2.7.2.Chi phi san xuat dddang cuoi ky [2.6].[1.2] Ngay Thdng .Nam Giam doc Ke toan tru&ng Ngudi lap nhait la thong tin dinh huong hoat dong san xu^t va rat phiic tap cho Ling dung c6ng nghe thong tin Vi v$y, tien trinh phat tri^n, bai loan dat c&n thlA phai doi mdi he thong ke loan chi phi va tinh gia nhu sau: Thii nh^t, phai dam bao cac muc tieu ciia he thdng ke toan chi phi va tinh gia thanh, nhat la muc tieu dinh huong san \udt, thong tin gia phai dam bao sat vol tien trinh san xuat, co the trudc tien trinh san xuait nhu thong tin gia udc tinh, thdng tin gia dinh mile, thdng tin gia theo muc tieu kidm soat chi phi tuong lai Thd hal, ky thu^t tinh toan phiii thuan liOii cho img dung cdng nghe thdng tin klii tdng hop chi phi va tinh gia thanh, cu thd quy trinh ky tliu^t kd loan chi phi va tinh gia cd thd theo trinh tu tcip hpp chi phi dau vao (chi phi san xu^t dd dang d&u ky va chi phi san xuait phat sinh ky), tinh chi phi don vl (gia don vi), phdn bd chi phi dau vao cho ket qua dau - cho san pham dd dang cudl ky; Thd ba, bao cao chi phi san xu^t va gia san phdm phai dam bao tinh minh bach qua thd hien dupe ddng dieh chuydn san ph^m, su can ddl chi phi dSu vao vdi dau ra; Thil tu, he thdng kd toan chi phi va tinh gia cd kha nSng md rdng linh hoat cho tinh gia vdi nhang md hinh, pham \i kd toan chi phi tinh gia kliac Dudi ddy la mpt mhu bao cao chi phi va tinh gia dupe thidt kd phu hpp vdi nhilng mpc tidu trdn: Trudng hQp I, tinh san lupng dfl -TAD r-wr tc\^M x n A N I Rri NAM 2DD9 hoan tuong duong theo phuong phap trung binh: (xem bang dSu trang) Truong h0p 2, tinh san lupng hoan tuong duong theo phuong phap nhjp trudc xuit trudc: (xem bang trang ben) Tdm lai, Ijch sii, vdi trinh dp cdng nghd xil ly thdng tin igc h4u, hd thdng ke loan chi phi va tinh gia truydn thdng ciia Vidt Nam da ddng vai trd quan trpng cung cip thdng tin Unh vuc kd toan tai chinh Ngay nay, tidn trinh phat tri^n v4 hdi nhip ciia Vidt Nam, sM bung nd ciia cdng cp xil ly thdng Un, sy khang djnh ciia kd toan quan tr( hd thdng kd loan, cin xem xet l^i hd thdng kd loan chi phi va tinh gia truyfen thdng d gdc dp thdng tin quan tri va ung dpng cdng nghd thdng tin Ol NGHIEN CIJU • TRAO DOI BAO CAO CHI PHI SAN XUAT VA TINH GIA THANH SAN PHAM Tong Chi tiet timg Chi tieu cong khoan muc l.Tong so lirqrng san pham hoan tu-ong du-cng ky [1.11+[1.21+11.3] 1.1 Sd lugng san pham hoan tuong duong ciia san pham dd dangdiuky [1.1.1].[1.1.2] 1.1.1 So lugng san pham dd dang dau ky 1.1.2.Ty le chua che bien 1.2.San pham dua vao san xuat hoan ky 1.3 Sd lugng san pham hoan tuong duong ciia san pham dua vao san xuat dddang cuoi ky [1.3.1].[1.3.2] 1.3.1 So lugng san pham dd dang cuoi ky 1.3.2.Ty le da che bien 2.Can doi chi phi va tinh gia san pham 2.1 Chi phi san xuat phat sinh ky 2.2.Chi phi san xuat vugt tieu ehuan ky 2.3.Chi phi san xuat dugc giam gia 2.4.Chi phi san xuat tinh cho san pham ky [2.1] - [2.2] [2.3] 2.5.Tdng s6 luong san pham hoan tuong duong ky >• • • • • • in 2.6.Chi phi moi don vi san pham ky [2.4] - [2.5] 2.7.Phan bd chi phi san xuSt cho cho ket qua d§u 2.7.1 Gia cua san phSm dd dang dau ky [a]+[b] a.Chi phi san xuat dd dang dau ky b.Chi phi san xu4t phan bd ky [2.6].[1.1] 2.7.2.Gia san phim dua vao san xuat hoan ky [2.61.[1.2] 2.7.3.Chi phi san xuSt dddang cuoi ky [2.6].[1.3] Ngay Thang Nam Giam ddc Kd toan trudng Ngudi lap Tai lieu Iham khao _ Tiudng d9l hoc kinh ^6^p.H6 Chf MInh, Khoa k«f toin - Kie'm loan, BO mdn ktf totn quin trj v^ phan Uch kinh doanh (2004), Ke toin chi phi, Nha xuA ban Thtfng kl • Ahmed Riahl Bolkaoul (1993) Accounntlng theory, third edition, The University Pran, Cambridge • Simon Oekker.Ud (2001), Management Accounting tor the year 2000, Deker.Ud • Timothy Doupnik, Hector Perera (2006), Internetloanal Accounting, Mc Grew Hill Companies, Inc • Charles T.Homgren, AInoor BhimanI, Srikant M.Datar, George Foster (2002), Manigement and cost Accounting, second edition, Frentlce Hall Europe s o NAM D I T^R C H l KI^M TDAN 41