VAN DE HOM NAY ( So 02 (79)-2010 ) Hoan thien mo hinh ke toan quan trj chi phi trong cac xi nghiep khai thac cong trinh thuy l(ti tren dia ban Hai Dufcfng Ths. Dd Thj Nhan* •y "Wdi DiiPng Id mdt tinh ndng nghiep ndm trong viing Ddng Bdng chdu thd sdng Hong. Tren r~m dia bdn Tinh cd 12 xi nghiep khai thdc cdng trinh thuy ldi (XNKTCTTL), phuc vu tiidi tieu JL. JK. cho gdn 213.599 ha ddi canh tdc ndng nghiep gdp phdn khdng nhd trong sff nghiep phdt trien kinh te ddt nffdc. Nhdn rd y nghia to Idn ciia viec phdt trien ndng nghiep phdi gan lien vdi viec qudn ly vd td chffc tdt cdc hogt ddng cua cdc XNKTCTTL, tinh Hdi Dffdng ludn quan tdm xdy diing he thdng thiiy ndng, bdo ddm an todn tinh mgng vd tdi sdn ciia nhdn ddn trong mua miia bdo, gidm thieu nhffng thiet hgi do bdo lut vd hgn hdn gdy ra. Tff nam 1959 ve trffdc, khi chffa cd he thd'ng cdng trinh thuy ldi "Bac Hffng Hai", san xua't ndng nghiep phu thupc chu ye'u vdo thien nhien. Tff nam 1959 ngdnh thdy ldi dffdc giao nhiem vu tap trung lffc Iffdng vdi sff gidp dd cda chuyen gia Trung Qud'c nghien cffu quy hoach he thd'ng dai thdy ndng Bdc Hffng Hai, thie^t ke^ va khdi cdng xay dffng cum cdng trinh dau md'i Xuan Quan (sdng Hdng). De'n 01/05/1959 he thd'ng cd ban hoan thanh. He thdng dai thuy ndng Bac Hffng Hai la mpt mdc Idn md dau sff nghiep thdy ldi hda d nffdc ta dffdi chinh quyIn cdch mang. Hien nay, tren cd sd khai thdc he thd'ng thuy ndng hien cd, nganh thuy ldi Hai Dffdng ludn coi trpng cdng tdc tu bd, sffa chffa, xay dffng mdi nhilu tram bdm. Thffc hien kien cd' hda kenh mffdng, nang cao hieu qua san xua't kinh doanh phuc vu cho sff nghiep cdng nghiep boa - hien dai hda da't nffdc, gdp phan quan trpng thdc day sff phat trien kinh te xd hdi cua tinh. -;,• . , • -, Tuy nhien, do ddc diem la cdc cdng trinh thuy ldi da khai thdc 30 - 40 ndm nen cdc cdng trlnb da xud'ng cap nghiem trpng. -I- vl may mdc thie't bi: Do Lien Xd, Trung Qud'c lap ddt tff thap ky 60, do dd cac phan cd, he thd'ng dilu khien da cu rao, cdng nghe lac hau so vdi nhieu nffdc hien nay. -t- Cdc cdng lay nffdc, xa tieu, he thd'ng kenh tffdi chinh, kenh tieu da bj xdi mdn, hff hdng dan de'n hieu sua't sff dung tha'p. Nhffng van ai dd da ddt ra cho cdng tdc quan trj chi phi trong xi nghiep khai thdc cdng trinh thuy ldi phai cd nhffng cai tie'n va phai dffdc td chffc nhdm nang cao hieu qua hoat dpng san xua't kinh doanh cua cdc xi nghiep khai thdc cdng trlnb thiiy ldi tren dja ban Hai Dffdng ndi rieng, todn qudc ndi chung. Cac xi nghiep thdy ndng Trffdng Cao dang Kinh te'- Ky thuat Hai Dffo'ng 72^ Tap chf nghien cdu Tdi chfnh ke todn dffdc Nhd nffdc giao vd'n, tdi nguyen da't dai vd cdc ngudn lffc khdc, cd trdch nhiem sff dung cd hieu qua bao toan vd phat trien vd'n giao, cd quyIn va nghia vu dan sff, tiT chju trdch nhiem vl boat ddng theo nhiem vu Nhd nffdc giao trong pham vi vd'n va tai san do doanh nghiep quan ly ihet) pbffetng thffc lay tbu bu chi, Ngudn kinh phi cua doanh nghiep quan ly, khai thdc cdng trinh thuy ldi bao gdm: - Kinh phi do cd quan Nhd nffdc cd tham quyen cap do chinh sach miln thu thuy ldi phi, de quan ly, van hanh vd bao ve be thd'ng cdng trlnb thuy ldi; - Thuy ldi phi, tien nffdc. pbi xa nffdc thai thu theo quy dinh cua pbap luat; - Ngan sach nha nffdc cap cho sffa chffa, nang cap cdng trinh thuy ldi, khdi phuc cdng trinh thuy ldi bi thien lai phd hoai tbeo diT an dau tff dffdc cd quan nha nffdc cd tha'm quyIn phe duyet; hd trd tien dien, xdng, dau cho bdm nffdc chd'ng ban, chd'ng ung vffdt dinh mffc; Sd02(79)-2010 ) VAN DE HOM NAY - Cap bu hoat ddng cdng ich do ngudn thu khdng dd bu dap cdc khoan chi phi hdp ly; - Cac khoan tbu tff khai thdc tdng hdp cdng trlnb thuy ldi va thu khdc. Cac XN khai thdc thdy ldi la ddn vi SXKD ddc lap. la te bao cua nganh ndng nghiep, boat dpng khdng vl muc tieu ldi nhuan. Hieu qua cua cdng tac QL thuy ldi phu thupc rat Idn vao bieu qua boat dpng SXKD cda cdc XN thuy ndng. Qua khao sdt thffc te' ve td chdc. van dung ke todn quan trj ndi chung va ke' toan quan trj chi phi ndi rieng d mot so' XNKTCTTL tren dja ban tinh Hai Dffdng chdng tdi cd the ddnh gid khdi qudt nhff sau: Hien nay cdc XNKTCTTL da td chffc ke todn chi tie't chi phi san xua't, tff dd cho phep cac doanh nghiep tinh dffdc gia thanh djch vu tffdi tieu; lam cd sd xdc djnh dffdc ke't qua kinh doanh trong ky ke todn. Viec lap bdo cao bp phan cung gdp phan cung cap thdng tin cu the vl tlnh hlnh tai san. ngudn vd'n, ngudn kinh phi, chi phi, doanh thu vd ket qua boat ddng san xua't kinh doanh cua ddn vj. Tuy nhien, cdc XNKTCTTL van chffa nhan thffcdffdc ban chat, ndi dung, vai trd va tdc dung cua KTQT trong quan ly kinh doanh, cu the la: - vl phan loai chi phi: Cac XNKTCTTL phan loai chi phi theo mdi quan he cua chi phi vdi cac khoan muc tren bdo cdo tai chinh. Cdn khi lap thuyet minh bdo cdo tai chinh. cdc doanh nghiep lai phan loai cbi phi theo cac yeu td cbi phi. Viec phan loai cbi phi san xua't kinh doanh tbeo each ffng xff cda chi phi thanh bien pbi vd dinh phi van chffa dffdc dp dung rong rai. Trong khi dd, cdch phan loai chi phi theo tieu thffc nay cd vai trd rat quan trpng trong viec dinh gia san pham va ra quyet djnh kinh doanh cda nha quan tri. - Ve he thdng tai khoan ke'toan: Cdc XNKTCTTL cbi dp dung he thd'ng tai khoan ke toan danh cho cdc doanh nghiep theo Quvet dinh 15/ 2006/QD-BTC, cd sff chi tiet de phuc vu cho viec lap cdc bdo cdo ke'todn tdi chinh. Viec md cac tai khoan chi tie't de tap bdp chi phi san xuat phuc vu cho ke' toan quan tri chffa dffdc thdc hien. Cdc xi nghiep khai thac cdng trinh thuy ldi cung chffa lap the tinh gia thanh theo tffng ddn dat hang cda tffng cum, dpi de theo ddi chi phiphat sinh. Viec lap the tinh gid thdnh theo tirng cum, dpi Id rat can thie't. Bdi mdi cum, dpi thffc thi mot nhiem vu vdi nhffng cbi phi khdc nhau, thdi gian khdc nhau se gidp nha quan ly kiem tra dffdc qua trinh chi phi d tffng cum, cd the so sdnh dffdc mffc dp tie't kiem chi phi d tffng cum tren cd sd cdc djnh mffc kinh te ky thuat va ke hoach tffdi tieu dffdc giao. De tff dd cd ke hoach cu the vl vd'n Iffu ddng. nhan lffc, vat liTc cung nhff ra cac quyet dinh kinh doanh kip thdi, ddng Idc. - vl viec lap cac bao cao ke'todn: Tap chf nghien cdu Tdi chfnh ke todn <73 NTiln chung cac XNKTCTTL khdng quan tam den bao cao ke toan quan tri chi phi ma chdyeu chi quan tamden bao cao tdi cbinb bat budc nhff: Bang can ddi ke todn. bdo cao ke't qua kinh doanh. thuyet minh bao cao tai chinh. Viec lap bao cao chi phi san xuat kinh doanh tbeo yeu td dffdc tdng hdp so' lieu tff cac tai khoan chi phi 621. 622. 627 \a diTdc chi tie't thanh I 1 yeu td chi phi theo quy dinh d thuyet minh bao cao tai chinh cudi nam. Cac XNKTCTTL \h\ chffa thay dffdc day dd ban chat, npi dung, pham \i, vai trd cua ke' todn quan tri chi phi - gia thanh trong quan tri kinh doanh. Chinh vl vay, cac XNKTCTTL mdi chi dung lai d viec td chdc ke toan chi tiet chi phi - gia thanh. Vice phan tich sd'lieu ke'toan, lapdfftoan chi phi phuc \u trUc tiep de ra cac quyet dinh kinh doanh cdn rat ban che. De khdc phuc nhffng mat ban che nay nhdm xay dffng va hoan thien md hlnh ke toan quan tri chi phi trong cac XNKTCTTL tren dja ban tinb Hai Dffdng mot cdch cd hieu qua, cac XKTCTTL can thffc hien mpt so'giai pbap sau: Thff nha't, xay dffng md hlnh td chffc quan ly san xua't kinh di)anh thich hdp, nhdm thffc hien phan cap quan ly trong DN do tang cffdng hach todn kinh te' ndi bd va hach toan kinh te loan DN. Thff hai, Can cff vao che dp van ban ke toan hffdng dan tbiTc hien he thd'ng ke toan cac (Xem tiep trang 67) ( sd02 (79)-2010 ) VAN OE HOM NAY kha ndng sdn cd cda minh vl tri tue, ngudn nhan lffc, cd sd vat chat de md rdng quy md, nang cao chat Iffdng dao tao, Vdi nhffng ket qua da dat dffdc, cd the khdng dinh rang, viec giao quyen tff chu cho cdc nha trffdng la ddng hffdng. hdp quy luat. Song, de tao dffng hfth anh cua nha trffdng trffdc xa hpi, khu vffc va qud'c te, ddi hdi Nha nffdc vd mdi trffdng phai tie'p tuc ddi nidi cd che, cdch thffc boat ddng tdi chinh phu hdp vdi cd che' thj trffdng trong dilu kien bdi nhap qud'c teve gido due. Day la mot yeu cau cap bdch va lau ddi, ddng thdi cung la giai phdp hffu hieu, quan trpng trong viec huy ddng td'i da cdc ngudn lffc cho viec xay dffng thffdng hieu, uy tin, cha't liTdng cda trffdng dai hpc cdng lap. Tai lieu tham khao: - Tiep tuc ddi mdi ca die tu chii tdi chinh trong cdc trudng dgi hpc cdng lap -Ths. Trdn Dffc Cdn- KTQL .sdthdng 3-2009 - Cdc DH. CD thifc hien tu chil nhu the ndo? - Nguyen Nhung- Bdo Gl) vd thdi dgi- Sd thdng 9/2009. - -http://vietbao. vn/Giao- duc/Can-thuc-hien-ngay-tu- chu-tai-chinh- 24/10/2007 - Trang Web ciia Bd Gido due vd ddo tgo: www.moet.gov. vn/ Hoan thien mo hinh ke toan (Tie'p theo trang 73) XNKTCTTL, ddng thdi can cff vdo ddc diem, dilu kien cu the ciia XN de td chffc cdng tdc ke todn ndi chung vd ke'toan quan tri (KTQT) chi phi ndi rieng, dam bao phti hdp vdi ddc diem cua ngdnh vd cda DN. Thff ba, Cdn bd quan ly va cdn bo ke todn can nhan thffc dffdc y nghia thie't thffc cua KTQT chi phi gid thdnh trong cdng tdc quan trj DN, tuy thupc vao dilu kien thffc te de xay dffng mot he thd'ng chi tieu thdng tin cho quan trj DN, tao md'i lien he khdng kbit giffa cdc phdng ban, bp phan trong DN. Xay dffng md hlnh ke todn quan trj ndi chung, ke' todn quan trj chi phi gid thdnh ndi rieng phu hdp vdi ddc diem boat ddng kinh doanh ddc diem td chffc quan ly cua DN. Thff tff, Xay dffng he thdng djnh mffc ndi bd hdp ly, cd che khodn, dam bao quan ly chat che chi phi, khoan quan tdi tan cum, tram. Cac DN phai xem xet lai td chffc bd mdy gidn tie'p d cdc cum, tram, viec tuyen chpn va bd' tri cdng viec theo phffdng cham : "Mot ngffdi lam dffdc nhilu viec" thay cho phffdng cham "Mdt viec nhilu ngffdi lam"". Mpi chi phi gidn tie'p phat sinh dIu phai dffdc tinh todn hdp ly de ban che tdi mffc tha'p nha't sff phdt sinh cda chi phi gian tie'p ma van khdng anh hffdng tdi dilu hdnh san xua't kinh doanh cua DN. Thff nam, De thffc hien dffdc KTQT, XNKTCTTL can ddo tao cho minh mpt dpi ngu cdn bd ke' toan tai chinh cd ndng lffc vd can bd tri nhan vien KTQT mdt each hdp ly. Trinh do dpi ngu ke todn cda cdc XNKTCTTL cdn tha'p va khdng ddng dIu. Dieu dd budc cdc XN thuy ndng phai len ke hoach dao tao lai nhan vien ke todn cda minh mdt cdch cd he thd'ng. hieu qua, mat khac cdc XNKTCTTL can phai xem xet de bd' tri nhan vien KTQT mpt each bdp ly sao cho ke't qua mang lai Id Idn nhat vd chi phi bd ra la thap nhat. Cac XNKTCTTL can ap dung va khai thac tdi da nang lffc cda chddng trinh ke todn tren may vi tinh. Thdng tin can cho cdc nha quan ly rat Idn, yeu cau xff ly thdng tin nhanh. Cdc npi dung td chdc cdng tac ke todn ndi chung. KTQT chi phi ndi rieng neu lam thd cdng se rat khd khan. De cd the thdc hien dffdc cdc dilu dd. Ne'u cac XNKTCTTL trang bi phan mIm ke todn de xff ly. cung cap thdng tin nhanh chdng se gidp cho cac nha quan tri ra quye't dinh kinh doanh kjp thdi, mat khac ffng dung phan mem ca trong dieu hanh he thdng nffdc se tie't kiem chi phi ha gia thanh san pham. Tap chf nghien cdu Tdi chfnh ke todn <67 . trd cua ke' todn quan tri chi phi - gia thanh trong quan tri kinh doanh. Chinh vl vay, cac XNKTCTTL mdi chi dung lai d viec td chdc ke toan chi tiet chi phi - gia thanh. Vice phan. dung cua KTQT trong quan ly kinh doanh, cu the la: - vl phan loai chi phi: Cac XNKTCTTL phan loai chi phi theo mdi quan he cua chi phi vdi cac khoan muc tren bdo cdo tai chinh. Cdn khi. toan quan trj chi phi trong cac xi nghiep khai thac cong trinh thuy l(ti tren dia ban Hai Dufcfng Ths. Dd Thj Nhan* •y "Wdi DiiPng Id mdt tinh ndng nghiep ndm trong viing Ddng