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B TR GIÁO D C VÀ NG ÀO T O I H C CÔNG NGH TP HCM - TR N TH THANH HỊA HỒN THI N H TH NG K TỐN CHI PHÍ T I CƠNG TY C PH N CAO SU LU N V N TH C S Chuyên ngành : K toán Mã s ngành: 60 34 0301 TP H CHÍ MINH, tháng n m 2014 NG PHÚ B TR GIÁO D C VÀ NG ÀO T O I H C CÔNG NGH TP HCM - TR N TH THANH HÒA HỒN THI N H TH NG K TỐN CHI PHÍ T I CÔNG TY C PH N CAO SU NG PHÚ LU N V N TH C S Chuyên ngành : K toán Mã s ngành: 60 34 0301 CÁN B H NG D N KHOA H C: TS HU NH L I TP H CHÍ MINH, tháng n m 2014 CƠNG TRÌNH C HỒN THÀNH T I TR NG I H C CÔNG NGH TP HCM Cán b h ng d n khoa h c : Ti n s Hu nh L i (Ghi rõ h , tên, h c hàm, h c v ch ký) Lu n v n Th c s c b o v t i Tr ngày 22 tháng 05 n m 2014 ng i h c Công ngh TP HCM Thành ph n H i ng ánh giá Lu n v n Th c s g m: (Ghi rõ h , tên, h c hàm, h c v c a H i ng ch m b o v Lu n v n Th c s ) TT H tên PGS TS Phan ình Nguyên PGS TS Nguy n Minh Hà PGS TS Lê Qu c H i TS Phan Th M H nh TS D ơng Th Mai Hà Trâm Xác nh n c a Ch t ch H i s a ch!a (n u có) Ch c danh H i ng Ch t ch Ph n bi n Ph n bi n y viên y viên, Th ký ng ánh giá Lu n sau Lu n v n ã Ch t ch H i ng ánh giá LV c TR "NG H CƠNG NGH# TP HCM PHỊNG QLKH – TS H C NG HÒA XÃ H I CH NGH A VI T NAM c l!p – T" – H#nh phúc TP HCM, ngày.22 tháng 05 n m 2014 NHI M V$ LU N V N TH C S H tên h c viên: TR$N TH% THANH HÒA Gi i tính: N! Ngày, tháng, n m sinh: Ngày 14 tháng 10 ng n 1962 Nơi sinh: Qu ng Bình Chuyên ngành: MSHV: 1241850017 K tốn I- Tên % tài: “Hồn thi n h th ng k tốn chi phí t i Công ty C& ph n Cao su ng Phú” II- Nhi&m v' n i dung: Nhi&m v' nghiên c u - Nghiên c'u s( lý lu n v) chi phí h th ng k tốn chi phí doanh nghi p - Th ng kê, mơ t , phân tích th*c tr ng v) h th ng k tốn chi phí Cơng ty C& Ph n Cao Su ng Phú + tìm nh!ng u i+m, h n ch nguyên nhân + tìm bi n pháp kh,c ph-c - Kh o sát, ánh giá tính h!u ích nhu c u th*c ti+n hoàn thi n h th ng k tốn chi Cơng ty C& Ph n Cao Su công ty; ng Phú ) xu.t m t s gi i pháp + góp ph n hồn thi n h th ng k tốn chi phí t i ng th i ) xu.t m t s ki n ngh + nh!ng gi i pháp có th+ th*c hi n c t t nh.t N i dung nghiên c u V i nh!ng nhi m v- nêu trên, lu n v n c n th*c hi n n i dung sau: - Nghiên c'u, h th ng hố nh!ng lý lu n v) chi phí , h th ng k tốn chi phí doanh nghi p - Nghiên c'u, kh o sát, ánh giá phân tích th*c tr ng v) h th ng k tốn chi phí t i cơng ty C& Ph n Cao Su nguyên nhân c a nh!ng h n ch - ng phú; ánh giá nh!ng u i+m, h n ch ó ánh giá tính h!u ích nhu c u th*c ti+n hoàn thi n h th ng k tốn chi phí cơng ty C& Ph n Cao Su ng Phú ) xu.t m t s gi i pháp + góp ph n xây d*ng h th ng k tốn chi phí cơng ty, ng th i ) xu.t m t s ki n ngh + nh!ng gi i pháp có th+ th*c hi n c t t nh.t III- Ngày giao nhi&m v': 01-07-2013 IV- Ngày hoàn thành nhi&m v': 30-03-2014 V- Cán b hư)ng d*n: TS Hu/nh L i CÁN B H NG D N (H tên ch! ký) TS Hu nh L i KHOA QU+N LÝ CHUYÊN NGÀNH (H tên ch! ký) i L I CAM OAN Tơi xin cam oan ) tài: “Hồn thi&n h& th,ng k tốn chi phí t#i cơng ty C- Ph.n Cao Su v.n, h0 tr c a ng ng Phú” ây cơng trình nghiên c'u c a riêng v i s* c ih ng d n khoa h c Các s li u, k t qu nêu Lu n v n trung th*c ch a t1ng Tôi xin cam ã c công b b.t k/ cơng trình khác oan r2ng m i s* giúp cho vi c th*c hi n Lu n v n c c m ơn thơng tin trích d n Lu n v n ã c ch4 rõ ngu n g c H c viên th"c hi&n Lu!n v/n Tr.n Th Thanh Hịa ii L I CÁM ƠN + hồn thành lu n v n “Hoàn Sau m t th i gian h c t p, nghiên c'u thi&n h& th,ng k tốn chi phí t#i cơng ty C- Ph.n Cao Su ng Phú”, l i tiên Tôi xin chân thành c m ơn Ban Giám Hi u, quý Th y Cô CBCNV Tr ng u i h c Công ngh Tp.HCM ã t o m i i)u ki n thu n l i trình h c t p, giúp tơi có c nh!ng ki n th'c lý lu n, kinh nghi m quý báu + có th+ 'ng d-ng công vi c vi c hoàn thành Lu n v n TS.Hu/nh L i ng i ãh 5c bi t Tôi xin cám ơn n ng d n ch n ) tài t n tình góp ý ch4nh s a b n th o lu n v n c a su t q trình th*c hi n Tơi xin c m ơn s* óng góp quý báu c a t p th+ Lãnh Cao su o Công ty C& ph n ng Phú, 5c bi t K toán tr (ng Phịng k tốn ã giúp tơi trình nghiên c'u thu th p s li u, c6ng nh cho nh!ng ý ki n, nh n xét có giá tr + hồn thành lu n v n Tơi xin chân thành c m ơn Gia ình tôi, quý ng nghi p, b n bè quan tâm khích l h0 tr Tơi q trình h c t p th*c hi n lu n v n Tơi xin bày t7 lịng bi t ơn sâu s,c n n t.t c nh!ng ng i ã giúp tơi hồn thành lu n v n TÁC GI+ LU N V N Tr.n Th Thanh Hịa iii TĨM T1T Chi phí m t y u t r.t quan tr ng ho t doanh c a doanh nghi p Nó nh h (ng tr*c ti p ng s n xu.t kinh n k t qu kinh doanh k/ Vì vây, K tốn chi phí có vai trị cung c.p thơng tin v) chi phí ph-c v- cho vi c ho ch nh, ki+m soát quy t nh c a nhà qu n lý Trong nh!ng n m g n ây, K tốn chi phí có vai trị quan tr ng tốn chi phí c n i v i mơ hình doanh nghi p s n Do ó, K c ti p t-c nghiên c'u + 'ng d-ng hi u qu kinh doanh Hi n nay, ho t ng s n xu.t kinh doanh c nh tranh toàn c u, th*c ti n, th*c tr ng h th ng k toán chi phí doanh nghi p Vi t Nam cung c.p thơng tin v) chi phí ph-c v- cho vi c ho ch chi n l nh, ki+m soát quy t nh c a nhà qu n lý v) c s n xu.t kinh doanh s n ph8m lo i qua giá c , chi phí, ch.t l ng khó có th+ giúp cho doanh nghi p t n t i lâu dài T i công ty C& ph n Cao su ng Phú c6ng không n2m ngồi quy lu t ó Hi n h th ng k tốn chi phí c a cơng ty ch a cung c.p y , k p th i thơng tin chi phí cho k tốn qu tr k tốn tài chính, nh.t k tốn qu n tr Vì v y, ã 5t v.n ) th i s* t m nhìn chi n l c ph i nghiên c'u xây d*ng, hoàn thi n l i h th ng k tốn chi phí Lu n v n trình bày vi c kh o sát ánh giá h th ng k tốn chi phí t i Công ty C& ph n Cao su ng Phú Qua ó phân tích, ánh giá th*c tr ng h th ng k tốn chi phí t i Cơng ty, ) tài s9 ) xu.t gi i pháp hoàn thi n h th ng k tốn chi phí cho Công ty C& ph n Cao su ng Phú, c6ng nh a ki n ngh k t lu n c a cơng trình nghiên c'u Thơng qua ) tài, tác gi mu n óng góp vào vi c hồn thi n h th ng k tốn chi phí c a Cơng ty C& Ph n Cao Su ng Phú, t1 ó ) nh!ng m-c tiêu gi i pháp c- th+ + có th+ t n t i phát tri+n b)n v!ng iv ABSTRACT Cost is a very important factor in business activities of enterprises It directly affected the outcome in any business Thus , cost accountant role to provide information about servicing costs for the planning , control and decision making of managers In recent years , cost accountants have an important role to the real business model Therefore, cost accounting should be further research to applications in business efficiency With the market economy, production and business activities globally competitive, practical, reality cost accounting system Vietnam now provides information on servicing costs for the planning, control and decisions of managers in business strategy similar products through pricing, cost, quality is difficult to make long-term business survival At company Dong Phu Rubber Joint is not out of this rule Currently the cost accounting system of the company is not providing adequate and timely cost information for accounting treatment results and financial accounting, management accounting is therefore, raises the issue the vision and strategic research to build and perfect the system of cost accounting This paper presents the survey assessed the cost accounting system at JSC DPR Through this analysis, assess the status of the cost accounting system in the Company, subject to the complete solution proposed cost accounting system for Corporation DPR, as well as offering reviews recommendations and conclustions of the study Through the subject , the author would like to contribute to the completion cost accounting system of the Dong Phu Rubber Joint Stock company , which set out the objectives and specific measures to survive and sustainable development firm v M$C L$C L I CAM OAN i L I C+M ƠN .ii TÓM T1T iii ABSTRACT iv M$C L$C v DANH M$C CÁC T2 VI T T1T viii DANH M$C CÁC B+NG ix DANH M$C CÁC BI3U , TH , SƠ , HÌNH +NH x Chương 1: Gi)i thi&u chung v% nghiên c u hồn thi&n h& th,ng k tốn chi phí t#i công ty C- ph.n Cao su ng Phú 01 1.1 Tính th i s* tính c.p thi t c a ) tài 01 1.2 Tình hình nghiên c'u liên quan n ) tài 01 1.3 M-c tiên ) tài nghiên c'u 03 1.4 Ph m vi nghiên c'u c a ) tài 03 1.5 N i dung nghiên c'u c a ) tài 03 1.6 Ph ơng pháp lu n ph ơng pháp nghiên c'u ) tài 04 1.7 K c.u b cuc lu n v n 06 1.8 Nh!ng mong mu n óng góp 06 K t lu n ch ơng 06 Chương - T-ng quan v% chi phí h& th,ng k tốn chi phí doanh nghi&p …………… 08 2.1 B n ch.t kinh t c a chi phí ti p c n chi phí doanh nghi p 08 2.2 Nhu c u thơng tin chi phí m-c tiêu c a h th ng k tốn chi phí 09 2.3 Tính h!u ích c a h th ng k tốn chi phí doanh nghi p 11 2.4 Các b ph n c.u thành h th ng k tốn chi phí 12 2.5 Quy trình k tốn chi phí doanh nghi p 17 At the present time, most of the companies that use the activity based method have developed stand alone, micro-computer based systems separate from the company's mainframe cost accounting system used for external reporting.4 The idea is to develop more accurate product costs than the traditional cost accounting system provides so that management can make better strategic decisions such as product introduction, pricing, mix and discontinuance In these systems, ABC is not used as an inventory valuation method Activity based costs are not charged to the inventory accounts However, it is used to determine product costs once per year, or more frequently when changes are made in the production process The activity based method is described in Chapter and referred to frequently in other parts of the text 3) FOUR COST ACCUMULATION METHODS Cost accumulation refers to the manner in which costs are collected and identified with specific customers, jobs, batches, orders, departments and processes The center of attention for cost accumulation can be individual customers, batches of products that may involve several customers, the products produced within individual segments during a period, or the products produced by the entire plant during a period The company’s cost accumulation method, or methods are influenced by the type of production operation and the extent to which detailed cost accounting information is needed by management The four accumulation methods that appear in Exhibit 2-1 are discussed below Job Order In job order costing, costs are accumulated by jobs, orders, contracts, or lots The key is that the work is done to the customer's specifications As a result, each job tends to be different For example, job order costing is used for construction projects, government contracts, shipbuilding, automobile repair, job printing, textbooks, toys, wood furniture, office machines, caskets, machine tools, and luggage Accumulating the cost of professional services (e.g., lawyers, doctors and CPA's) also fall into this category Chapter illustrates a cost accounting system that includes normal historical costing as the basic cost system, full absorption costing as the inventory valuation method and job order costing as the cost accumulation method Process In process costing, costs are accumulated by departments, operations, or processes The work performed on each unit is standardized, or uniform where a continuous mass production or assembly operation is involved For example, process costing is used by companies that produce appliances, alcoholic beverages, tires, sugar, breakfast cereals, leather, paint, coal, textiles, lumber, candy, coke, plastics, rubber, cigarettes, shoes, typewriters, cement, gasoline, steel, baby foods, flour, glass, men's suits, pharmaceuticals and automobiles Process costing is also used in meat packing and for public utility services such as water, gas and electricity Chapter illustrates a cost accounting system that includes normal historical costing as the basic cost system, full absorption costing as the inventory valuation method and process costing as the cost accumulation method Back Flush Back flush costing is a simplified cost accumulation method that is sometimes used by companies that adopt just-in-time (JIT) production systems However, JIT is not just a technique, or collection of techniques Justin-time is a very broad philosophy, that emphasizes simplification and continuously reducing waste in all areas of business activity JIT systems were developed in Japan and depend on the communitarian concepts of teamwork and continuous improvement In fact, many of the assumptions, attitudes and practices of communitarian capitalism are included in the JIT philosophy One of the many goals of JIT systems is zero ending inventory In a backflush cost system, manufacturing costs are accumulated in fewer inventory accounts than when using the job order or process cost methods In fact, in extreme backflush systems, most of the accounting records are eliminated The production facilities are also arranged in self contained manufacturing cells that are dedicated to the production of a single, or similar products In this way more of the manufacturing costs become direct product costs and fewer cost allocations are necessary Thus, more accurate costing is obtained in spite of the fact that the cost accumulation method is simplified The just-in-time philosophy and related accounting methods are discussed in Chapter Hybrid, or Mixed Methods Hybrid or mixed systems are used in situations where more than one cost accumulation method is required For example, in some cases process costing is used for direct materials and job order costing is used for conversion costs, (i.e., direct labor and factory overhead) In other cases, job order costing might be used for direct materials, and process costing for conversion costs The different departments or operations within a company might require different cost accumulation methods For this reason, hybrid or mixed cost accumulation methods are sometime referred to as operational costing methods 4) FOUR COST FLOW ASSUMPTIONS A cost flow assumption refers to how costs flow through the inventory accounts, not the flow of work or products on a production line This distinction is important because the flow of costs is not always the same as the flow of work The various types of cost flow assumptions include: specific identification (e.g., by job), first in, first out, last in, first out and weighted average Costs flow through the inventory accounts by the job in a job order cost system which represents an example of specific identification The requirements of the various jobs determines the timing of the cost flows Simple jobs tend to move through the system faster than more complex jobs The first-in, first-out (FIFO) and weighted average cost flow assumptions are used in process costing Since costs are accumulated by the process or department in a process cost environment, a cost flow assumption is needed to determine the treatment of the beginning inventory When FIFO is used, it is assumed that the units of product in the beginning inventory are finished first and transferred to the next department before any of the units that are started during the period The group of units in the beginning inventory maintain their separate identity and prior period costs However, when the weighted average cost flow assumption is used, the beginning inventory units lose their separate identity because they are lumped together with the units of product started during the period Process costing tends to be fairly challenging, therefore you may find these introductory concepts to be confusing Don’t worry, these concepts will be easier to understand when we consider an operational process cost accumulation system in Chapter Although last-in, first-out (LIFO) is frequently used for tax reporting purposes, it is not normally used in the accounting records For this reason, we consider the FIFO and weighted average cost flow assumptions in Chapter 5, but leave the LIFO cost flow assumption for courses that emphasize financial and tax reporting 5) RECORDING INTERVAL CAPABILITY Inventory records can be maintained on a perpetual or a periodic basis Conceptually, the perpetual inventory method provides a company with the capability of maintaining continuous records of the quantities of inventory and the costs flowing through the inventory accounts The periodic method, on the other hand, requires counting the quantity of inventory before inventory records can be updated In the past, manufacturers tended to keep perpetual inventories, while retailers used the periodic method However, today a variety of modern point of sale devices and dedicated microcomputer software are readily available to provide any company with perpetual inventory capability PH$ L$C – S LI U MINH H A CHI PHÍ, GIÁ THÀNH T I CƠNG TY Tình hình nguyên v!t li&u n/m 2012 ( ánh giá s7n phAm d? dang cu,i k ) Phi u tính giá thành s7n phAm m nư)c Phi u tính giá thành m ch bi n (m sơ ch ) S- t-ng h p chi phí s7n xu