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VAN DE HdM NAY ( 8^06 (119) 2013 ) Chirong trinh mon hoc ke toan quan tri doanh nghiep Doi dilu ban them ThsJ>fguy?n Thj Hda* J ''''rang giao dffc, ddo tgo ndi chung cUng nhu gido dye, ddo tgo bpc dgi hp[.]
( 8^06 (119)-2013 ) VAN DE HdM NAY Chirong trinh mon hoc ke toan quan tri doanh nghiep - Doi dilu ban them ThsJ>fguy?n Thj Hda* 'rang giao dffc, ddo tgo ndi chung cUng nhu gido dye, ddo tgo bpc dgi hpc noi rieng thi npi dung, chuang trinh cua hp thdng cdc mdn hgc vd cda tdng mdn hpc cd vai tro to l&n vipc tdc dpng din chdt lupng hpc tgp, nghien cueu cda ngu&i hgc vd chdt lupng giang dgy cua gidng viin Npi dung gido trinh man hpc tryc tiip chi phdi chirffng trinh dgy vd hpc ddi v&i mon hoc dd • J Tgi Hgc vign Tdi chinh, ke toin quin trj doanh nghilp li mdn hgc mdi dua vdo gidng dgy cho h | dgi hpc chinh qui dugc hon 10 nim (tir khoi CQ34) vd sau dd mgt sd nim mdi dua vio giing dgy cho cic h | dgi hpc tai chdc Hen thdng, van bing 2, sau dgi hpc Dd da qua m|t sd ldn tdi bdn, sda ddi song gido trinh mdn hgc Ke todn quin tri doanh nghilp cdn bQc Ig m|t so hgn chl, vi vdy phgm vi bii vilt niy chdng tdi dua m$t sd y kiln tiao doi vdi mong muon tii bin hay viet Igi giio trinh mdn hpc niy cin cd sy thay ddi it nhiSu cho hgptyhon Theo giio trinh kl toin quin trj doanh nghigp hign hinh cua Hgc vi|n Tdi chinh, ngi dung mdn hpc niy gIm chuang dugc s ^ xip theo thd ty nhu sau: Chuang 1: Khii quit vl kl toin quin tij doanh n ^ g p Chuang 2: K I todn quin tii chi phi va gii thinh Chuong 3: Dinh gid bin sin pham, ke toin quin tr} doanh thu vi ket qui kinh doanh Chuong 4: Mli quan hg giiia chi phi - khdi lugng - lgi nhudn * Hpc vipn Tdi chinh Chuang 5: KS todn quin tr) cho vi|c quylt dinh ngdn hgn Chuong 6: Dytodnsdn xuit kinh doanh vi phdn tich chi phi kinh doanh Trong cdc chuang trSn day thl cic n|i dung d chuong hiu nhu khdng de cdp din cdc thdng tin tuong lai gin liln vdi chi phi vi gia thdnh sdn phim cua doanh nghigp Cdn n$i dimg cdc chuang 3, 4, tren ddy dl cdp dan xen giiia thdng tintiiychi|n vd thdng tin tuong lai gdn vdi chi phi, doanh thu, ket qui kinh doanh hudng tdi mye dich cda ke todn quin trj doanh nghigp Id cung cip thdng tin cho cic nhd qudn trj doanh nghilp dl hg thyc hi|n vi|c hogch dinh cic kl hogch ngdn hgn, ddi hgn vd kilm soit cic hogt dgng cua doanh nghigp Cy thl Id vdi n0i dung tiinh biy tiong cic chucmg 3,4, niy cho thiy: td cdc thdng tin vl chi phi, doanh thu, kit qud kinh doanh kl toin quin tt) trinh bdy, cung cip vd tu vin giup cac nhi quin trj cic cip tirong doanh nghi|p dira dugc cdc quylt djnh khUi tl dung din nhdm quin tii cic hogt d$ng cua doanh nghi^ ngdy cdng xhx hon Chdng tdi cho ring, d chuang "Khii quit vl kl toin Tap chi nghiSn ciifu Tai chinh k^ todn quin tri doanh nghigp" cd ngi dung khang djnh "thdng tin kl todn qudn tri chd ylu hudng tdi tuong lai (hudng tdi nhimg sy ki|n chua phdt sinh - se phdt sinh)" Dieu ndy hointodndung xuit phit td mye dich ciia kl toin quin tri doanh nghilp da nSu trSn Vi vdy, dl ddm bio tinh Id glc ciia cic n|i dung tiong mdn hgc kl toin quin trj doanh nghi|p, theo chdng tdi, sau chuong 1, nen dua chuang "Dy todn sdn xuit kinh doanh" vio ngi dung ciia chucmg Mgt khde, cic thdng tm chi tilt vl cdc ylu to cda hogt dgng sin xuit kinh doanh cung la nhiing thdng tm rit cin thilt cho quin trj cic ylu to sdn xuit kmh doanhtixmgdoanh nghilp Cho nSn, cin dua thSm npi dung "KI todn qudn hi cic ylu t6 sin xuit kinh doanh" thdnh m|t chuong riSng nhu gido tiinh KI toin qudn trj doanh nghilp trude ddy GS Tiln sT Vuong Dmh Hu| ldm chu biSn da cd Iilp theo mdi Id chucmg "KI todn qudn tii chi phi sin xuit, gii tiidnh sin phim vd phantichchi phi sin xuit, kinh doanh" Cy thl did ty cic chuang gido trinh mdn hpc ke todn qudn trj doanh nghi|p nSn nhu sau: C SS 06 (119)-2013 ) Chuong 1: Khii qudt vl kl todn quin tij doanh n^igp Chucmg 2: Dy toin sdn xuat kinh doanh Chuong 3: KS toin qudn trj cdc ylu tl sdn xuit kinh doanh Chuong 4: Kltodnqudn trj chi phi sdn xuit, gii thdnh sdn phim vi phin tich chi phi sdn xuit, kinh doanh Chuang 5: Djnh gid bin sin pham, kl toin quin trj doanh thu vd kit qui kinh doanh Chuong 6: Mil quan hg gifia chi phi - khdi lugng- lgi nhugn Chuong 7: Thdng tm thich hgp cho vi|c quylt djnh ngdn hgn, ddi hgn Trong phgm vi m|t bii bio nSn chiing tdi khdng muln di qui sdu vdo cic n|i dung chi tilt ci^a cic chuangtionggiio tiinh mdn hgc Kl toin quin trj doanh nghilp SongtirSnco sd cic n$i dung tCmg chuong cua giio tiinh KI toin quin trj doanh nghilp hi|n thdi cda Hgc vi|n Tii chinh, theo chdng tdi nSn bd sung mpt s6 ngi dung cua chuong *'Dy toin sin xuit kinh doanh" nhu: VXN DE toin dugc ldp cho mdi bg phgn vd toin doanh nghigp - Phdi hgp gida cic bd phdn, dy toin ciia cic bQ phdn dugc Igp hii hoi vdi - Dytodncho cic hogt dgng vd cic nguon lyc Cdc hogt ddng thl hi|n qua doanh thu vd chi phi nSn dy todn phdi dinh lugng dugc doanh thu vd chi phi, dy toin cic ngudn lyc Id dy t o ^ cic logi tai sin vi ngudn tdi tig - LiSn quan den mgt thdi ban cy the cua tuang lai - Djnh lugng Phan logi dy todn a Phan logi theo cdng dyng: Cdn cd cdng dyng cua dy toin dl phdn logi, cd cic logi dy toin: * Dy toin kinh doanh: - Dytodntieuthy - Dytodnsdn xuit - Dytodnmua nguySn li|u - Dy toin nhdn cdng * Dy toan tdi ehinh: - Dytodnthu tieiL - Dy toin chi tiSn - Dytoinkit qud hoat dgng kinh doanh D$c diim ciia dy Coin: * Dy toin quylt djnh dgc Dy todn c6 cdc d$c dilm: bi|t: - Cdti'nhdin sy tdc dgng tii - Dy toin tdn kho dy tru: bSn ngodi, doanh nghilp khdng - Dy toin von kilm soit dugc nhu mdi tiudng kinh doanh, chinh sich cua nhi b Phdn logi theo mdc hogt nudc vd sy tdc dOng n§i bg, d$ng: doanh nghilp cd thl kilm sodt Can cd dy todn dugc ldp dugc nhu chuang trinh qudng theo mgt hay nhieu mue hogt cio, khuyin mdi dgng dl phdn logi, cd cic logi dy - Toin di|n mgi hogt d0ng todn: todn doanh nghilp bao gIm dy HdM NAY • Dy todn tuih (c6 djnh): Dy toin tTnh li dy todn dugc lap tren ca sd m|t mdc hogt d$ng nhit djnh * Dy toin linh hogt (biln ddi): Dy toin linh hogt li dy toin dugc ldp trSn co sd nhilu mdc hogt dpng Theo dd, tgi mye "Ldp dy toin sin xuit kmh doanh" cua chuang "Dy toin sin xuit kinh doanh" nen dua cich Igp cic dytointiSuthy, dy toin sin xudt, dy toin chi phi sin xuit (dy toin chi phi nguyen vdt li|u tryc tilp, dy toin chi phi nhin cdng tryc tilp, dy toin chi phi sin xuit chung), dy toin thdnh phim tin kho, vd miu cdc dy todn ndy theo hai cdch Igp li: Dy toin tinh (dng vdi mOt mdc hogt d|ng) vi dy toin d|ng (dng vdi nhilu mdc hogt d|ng) Ngoii ein dua thSm cdc dy toiti mua nguyen vdt li|u, dy todn mua hdng hod, dy todn hdng hod tin kho, vdo cdc n$i dung liSn quan ciia chuong Chdng tdi cho ring, gido tiinh cua m5i mdn hgc dugc coi nhu "cdi khung"cua chucmg trinh mdn hgc dd Vl vdy, cic trao dii tien diy vl nhiing vin de lien quan din giio trinh mdn Ke toin quin trj doanh nghilp dung dl gidng dgy d bdc dgi hpc, chinh Id nhiing trao ddi cda chung tdi vl chuong trlnh mdn hgc K I todn qudn tii doanh nghigp vdi mong muon gdp phin nhd bS vdo vi|c hodn thi|n hon chuang trinh mdn hgc ndy T9P chi nghidn cChi Tdi chinh k^ todn ... (119)-2013 ) Chuong 1: Khii qudt vl kl todn quin tij doanh n^igp Chucmg 2: Dy toin sdn xuat kinh doanh Chuong 3: KS toin qudn trj cdc ylu tl sdn xuit kinh doanh Chuong 4: Kltodnqudn trj chi phi sdn xuit,... gii thdnh sdn phim vi phin tich chi phi sdn xuit, kinh doanh Chuang 5: Djnh gid bin sin pham, kl toin quin trj doanh thu vd kit qui kinh doanh Chuong 6: Mil quan hg gifia chi phi - khdi lugng-... dy tru: bSn ngodi, doanh nghilp khdng - Dy toin von kilm soit dugc nhu mdi tiudng kinh doanh, chinh sich cua nhi b Phdn logi theo mdc hogt nudc vd sy tdc dOng n§i bg, d$ng: doanh nghilp cd thl