PHO BIEN KIEN THflC De van dung hieu qua phUG^ng phap ABC tai doanh nghiep TbS. TRAN DCfc HCIMG TrLfcing Dai hoc Tai chinh, Quan tri kinh doanh PhiTcfng phap ph§ii b^ chi phi theo hogt dfing (phiftfng phap ABC - Activities Based Costing) cung cap cho cac nha quan tri doanh nghiep nhiTng thong tin CO gia tri htfn v^ chi phi hoat d6ng so vd^i phiftfng phap truyin thd'ng. Tuy nhi§n, n^'u doanh nghiap thid'u muc dich kinh doanh ro rang, cung nhif khdng CO stf hd trtf cua lanh dao , thi phrftfng phap nay kho phat huy drftfc hieu qua. MANG LAI NHIEU L(?l ICH Hien nay, cac doanh nghiep sdn xua't dang phai dd'i mat vdi canh tranh ngdy cdng gay gdt. De thanh cdng, doanh nghiep phdi thich ffng nhanh va san xua't ra nhiing san pham chat Iffdng, nhffng vdi chi phi tha'p nha't. De ra dffde quye't dinh chinh xac, nhd quan ly phai cd nhffng thdng tin vd ehi phi day du, ehinh xae vd dffdc cap nhdt. He thd'ng linh chi phi truyen thd'ng dffa vao viee phdn bd chi phi theo san Iffdng dd md't di sff chinh xdc khi lao ddng trffc tie'p khdng cdn chiem mdt ty trgng ddng ke nhff trffdc. Hien trang nay ddn den viec nhd quan ly dffa ra nhffng quyet dinh chien lffdc khdng phu hdp. Nhdm khac phuc cdc nhffdc diem cua phffdng phap truyen thdng, nam 1988, cac chuyen gia ve ke toan quan tri Robin Cooper, Robert Kaplan da dffa ra he thd'ng tinh chi phi theo hoal ddng (ABC). Phffdng phdp nay xac dinh chi phi dffa tren he thd'ng ca'p bac hoat dgng cua chi phi gidn tie'p, phdn bd cdc chl phi dung chung cdn cff vdo iniJc do md san pham, dich vu ed sff dung- ABC cung giiip cho nhd quan 1^ ra drfdc nhffng quye't dinh dung tffdng ffng vdi cd cd'u san pham va chie'n lffdc canh tranh cua doanh nghiep. 72 Tbeo phffdng phdp truyen thd'ng, phan bd chi phi gidn liep Id dffa tren sd Iffdng, nghia la ke loan chi sffdung mdt lieu thffc do Iffdng so lu'dng de phan bd, nhif: sd'gid may boat ddng. sd gid lao ddng trffc tiep, chl phi nguyen vdl lieu trffc tiep Cdch lam ndy thffdng cho mdt ket qua phan bd cd djnh dung ehung eho td't ca cac sdn ph^m, dich vu, nen ihffdng thieu chinh xac vd gid thanh, gia vd'n. He qua td't yeu Id idm eho nhd qudn ly doanh nghiep gap kho khdn trong viec xay dffng ddn gid ban san pham, dich vu hoac cd cac quye't dmh sai lam khdc. Trong khi dd, phffdng phdp ABC ed ffu didm ldn Id sff dung eung lue nhieu tieu thffe phan bd khdc nhau, mdi tieu thffe se cd mpt ty le phdn bd khdc nhau va kel qua se hdp ly, ehinh xdc hdn, giiip nhd quan Iy cd dffdc day du thdng tin ve gia thanh eua tffng san pham, dich vu cd biet. Tff dd, dffa ra nhffng quye't dinh kinh doanh hieu qua, kip thdi. Dieu ed ban nha't giup cho ABC cd difdc ke't qud phan bo "sdt" hdn vdi thffc te Id do no da quan tdm cimg luc tdi 2 yeu td, ma phffdng phdp truyen thd'ng bd qua, dd la: (I) Tinh kinh te cua quy md san xud't; (2) Tinh ehinh xdc cua cdc tieu thffe phdn bd, Trong dd, tinh kinh te' cua quy md sdn xud't Id sff tie't kiem ma mpt doanh nghiep nhan thd'y trong gid ihanh ddn vi cua san pham, dich vu, Tinh chinh xdc cua tieu thffe phan bd edn the hien d viee Iffa chpn tieu thffc khde nhau se cho ra cdc ket qua khdc nhau vd thffdng lam sai leeh ddn gid eiia chi phi gidn tiep trong mdt san pham hoac dich vu. NHL/NG, CON KHONG IT THACH THOC Thffc te dp dung phffdng phdp ABC tai cdc doanh nghiep Viet Nam eung dang gdp nhffng khd khdn vd trd ngai nha't dinh trong qud trinh thuc hien. Trd nggi ddu lien phdi ke di'n Id nhieu doanh nghiep Viel Nam ihii'u muc dich kinh doanh rd rdng. Thffe te'. phffdng phdp ABC dffde de xffdng d bd phan lili chinh hoac ke todn vd dffde eoi Id "Phifdng phdp phan bd chi phi chinh xdc hdn", Nhffng ngffdi cd irdeh nhiem trong vice "chap bill" eho phffdng phdp nay se iicn hdnh ihu ihap thdng tin ve cdc chi phi gidn liep. thffc hi#n \ay dffng phffdng phap lai doanh nghiap \d rdi chinh ho Ihay thai vong khi nhan ra khdng mpi ai chu y den, tham chi la khdng cd ngffdi chiu thffe hien theo phffdng phdp ndy. Mpt khi chi phi phdt sinh tff cdc dau mdi boat ddng (trong lodn bd boat ddng cua doanh nghiep) khdng dffdc theo ddi, tdng hdp chinh xdc, thi cung ddng nghia vdi thie'u muc dich kinh doanh hoac thffc hien mang dnh nffa vdi. He qua la viee van dung phffdng phdp ABC se hodn toan tha't bai. Thd hai, hdu hi'l cdc doanh nghiep Viil Nam ihii'u sUhS trg Id chinh ldnh dgo cua doanh ngliiep. Khi hien tffdng nay xdy ra, cdc phdng ban chffc ndng, ddn vi khde trong doanh nghiep eoi phu'dng phdp ABC nhff mdl cdng viec cua rieng phdng ke'todn. Vi vdy, khdng ai d ben ngodi bd phan tdi chinh - ke'todn ehu y, quan tam de'n vd'n de ndy. Trong khi do. phdng ke'todn khdng ed quyen dffa ra quye't dinh ve cdc qua tnnh san xud't, kinh doanh, thie't ke san pham, dinh gid bdn, quan he vdi khdeh hang vd nhd eung cd'p . nen khdng the ed difdc nhffng bien phdp nham ndng eao ldi nhuan, Phifdng phdp ABC lai mot lan nffa gap trd ngai Idn trong viec thifc hien. Thd ba, sd doanh nghiep Viil Nam dp dung phuang phdp ABC cdn h. Tai cdc doanh nghiep kinh doanh gd'm sff d ldng nghe Bdt Trdng. san xud't dd da d Kieu Ky. deu thudc Gta Lam. Ha Ndi. tbi phffdng phap ABC lai dffde giao cho bd phdn tff va'n d ben ngodi doanh nghiep xdy dffng va thffc hien. Didu nay cung khien cho \ lec dp dung phu'dng phdp ABC gdp that bai vi nhffng ngu'di lam tu' vd'n ndy cd the khdng xa la vdi phifdng phap. nhffng hg lai khdng quen vdi boat ddng \a eae vd'n dc kinh doanh trong ndi bd doanh nghiep. Nhieu khi ngffdi ben ngodi doanh nghiep khdng the xay dffng dffdc sff thd'ng nhd't va hd trd quan ly ndi bd. khd duy iri cung nhff cap nhdt md hinh Tham chi, mdl sddoanh nghiep Viet Nam cdn cbo rdng, cd the cd du'dc phu'dng phdp ABC bang edch mua gdi phan mem ABC, Thff Iff, viic my difng md hinh ABC tai cdc doanh nghiep Viel Nam kem hiiu qud. Trong trffdng hdp ndy, bp phan ke todn cua doanh nghiep nhdn dffde sff hd trd Idn vd quan ly, nhffng hg lai to ra lung lung va mdc ket giffa ra't nbieu thdng tin chi liet. Do vdy, nhffng doanh nghiep ndy Iai xdy du'ng phffdng phdp ABC qud phffc tap den mffe khdng the duy tri dffdc. khd va tham chi Id khdng the thifc hien dffdc Ben canh dd, cd nhffng md hinh sff dung nhieu hlnh thffc phan bd trung gian. thffdng theo phan irdm. Phan bd trung gian taora sff sai lech trong md hinh vd lam md't di sff tin tffdng d lanh dao doanh nghiep. Thdng thffdng. de dp dung phffdng phdp ndy ra't can cdc bd phdn khdc trong doanh nghiep cung cd'p thdng tin mdi va hen tue. Viec ndy se lam tang khd'i Iffdng cdng viec ciia cdc bp phan va khdng ldng ldi ieh Iffdng ffng. Vi kem hieu qua nhff vay. nen phu'dng phdp ABC se nhanh chdng mat dl "trpng lu'dng" ctia nd vd se bi quen lang. Thd ndm. phdn ddi ciia cd nhdn vd Idp the doanh nghiip ddi vdi sU ihay ddi. Thffc te. khdng phai tat ca cdc Idnh dao doanh nghiep deu chao ddn edc giai phdp ky thudt thay the. Nhieu ihdnh vicn trong doanh nghiep se phan dd'i cdc y tffdng mdi vd sff thay ddi. Dieu nay ed 73 ^HO BIEN KIEN THCfC the khdng dffdc bdc Id edng khai. Cd nhiftig giam doc doanh nghidp vdn lich sff ngdi nghe nhan vien thuye't trinh ve edi hay, cai hieu qua cua phffdng phap ABC, nhffng rdi cud'i cung cac "se'p" van ldm va chi dao thffe hien theo Id'i cu. Se cd trffdng hdp bi Idnh dao phdn dd'i cdng khai vl eho rdng, edng ty vdn dang hoat dgng ra't dn, rd't hieu qua va khdng can thie't phai sff dung phffdng phdp mdi. DE VAN DUNG HIEU QUA PHaCfNG PHAP ABC De cd the khae phue khd khdn hay trd ngai, theo chung tdi, can trien khai nhffng giai phdp sau: Mgt Id, de trdnh tinh trang cac doanh nghiep thie'u muc dich kinh doanh rd rang, khi tien hdnh xay dffng va dp dung phffdng phap ABC can phai cd muc tieu kinh doanh eu the. Ddi khi, nd chi la thie't ke' lai, hoac ndng cao hieu qua qud trinh kinh doanh, hdp ly hda san xua't, hoac quan ly lot hdn cdc quan he vdi khdeh hang, vdi nha cung cd'p. Dieu quan trgng Id khdng dffdc danh gid qua mffe nhffng gi ma phffdng phdp ABC ed the Idm dffde. Phffdng phdp ABC la he thd'ng xdc lap chi phi chien lffdc giup lam rd chi phi eua cac qua trinh, cua san phdm vd cua khach hdng. Nd khdng thffc hien vai trd kiem sodt boat ddng, cung ca'p phdn hdi thffdng xuyen ve hieu qua cai thien kinh doanh. Vi the. cdc doanh nghiep ed the cho phep thff nghiem phffdng phdp nay. Ne'u nd linh boat, thi cd the dieu chinh cho phu hdp trffdc khi thffe hien lau ddi va todn dien. Hdn nffa, khi thiet ke' md hinh diing thff nghidm nay, can thiet phdi bdt dau Iff ddn gidn, pham vi dp dung hep. dd'i iffdng dp dung cd the tff nhifng bd phdn san xud't nho nha't., Hai Id, d nhffng doanh nghiep chu'a nhan dffdc sff ung hg cua Idnh dao, nen ehdng can Idi keo dffdc sff hd trd nay tff viec xay difng md hinh ABC theo hffdng chinh gidm dd'e la ngffdi ehi dao todn dien. Theo dd, chuyen mdn ctia ta't ca cac bd phan khde nhau trong doanh nghiep deu dffdc sff dung de xdy difng, thie't ke phu'dng phap nhdm gdn vd rang bude trach nhiem chung, mang tinh lieh hdp loan doanh nghiep. Trong thiet ke dff dn ABC eung khdng the khdng neu vai trd ddc biet cua lanh dao doanh nghiep va cdc bp phan khdc theo nghia hp la nhffng ngffdi quan trpng hdn nhieu so vdi edc ke'todn vien quan tri, Ba la, vdi nhffng doanh nghiep dang thue tff va'n tff ben ngoai hoac sff dung gdi phan mem ABC can tffng bffdc "du'a" vao trong doanh nghiep. Hffdng dau tien Id dan thay the ngffdi ben ngodi bdng ngffdi trong ndi bd. Day phai la nhiJng ngffdi nhiet tinh vd tffdng dd'i da ndng trong nhieu Unh vifc, ma chu yeu Id ngffdi phu trdch lai cac bd phan cua doanh nghiep. Hffdng nep theo la can thoat Iy dan phan mem ddng gdi sdn nay bang nhffng module tif tao. Nd dffde xay dffng tff nhffhg kinh nghiem thffc td didn ra tai doanh nghiep se phu hdp hdn so vdi cac md hinh chung, dung trong nhieu trffdng hdp nhiihg khdng hdn da ddnh cho mdl bd phdn, ddn vi cu thd vd mang dnh ea biet. Bdn Id, dd'i vdi nhifng md hinh ABC kem hieu qud, can phai dffde kiem tra, ddnh gid thffdng xuyen nhdm xem xet tinh bdp ly vdi chi phi bd sung td'i thieu, Bffdc tid^p theo la can ddn gian hoa phffdng phap dd ddm bao de ddng vdn dyng, ai trong doanh nghiep cung cd the thffe hien va mang tinh md nhdm thuan lien cho viec sffa chffa, cap nhdt. Hdn nffa, can gidm thieu nhffng lieu thu'c phan bd theo phan tram, vi viec dp dung no mang nhieu tinh cam tinh, ffdc Ie va ngay cang xa thffe le'. Doanh nghiep can md rgng tieu thffc phdn bd chi phi boat ddng theo dinh hu'dng, dffa tren cd sd cdc sd' lieu thd'ng ke chi tie'l lau dai vd tren pham vi rgng. Khi dd, viec dp dung theo mffe lieu hao thffc te' can difdc ffu tien sff dung nhieu hdn. Mat khde, cung c^n tranh thu kinh nghiem trong viec dp dung phu'dng phap nay tff nhifng doanh nghiep di trffdc de hodn thien hdn eho chinh mo hinh ABC tai doanh nghiep minh. Ndm Id, sir phan dd'i cua cd nhdn va to chffe thffdng nay sinh do mpi ngffdi cam tha'y bi de dpa do phffdng phdp ABC Iam bdc Id rd: San pham nao khdng mang lai ldi nhuan eho doanh nghiep? Khdeh hang nao khdng mang Iai ldi nhuan cho cdng ty? Hoat dpng hay qud trinh ndo kem hieu qua? Cac ngudn life nao ciia doanh nghiep chffa sff dung tren thtfc id,.? Vi the', nhd qudn ly bd phan cam thd'y lung lung va lo sd khd ndng quan Iy yeu k^m cua minh bpc Id. De xff ly cdc phdn ffng lieu cffc nay. ke loan vien quan tri can nhd't la phai nhay cam vdi sff phan dd'i va dffa ra bien phap nhe nhang, hdp ly de xda tan sff lo lang eua ngffdi quan Iy, ddng thdi Iam toi de cho ngffdi qudn ly tha'y dffde hieuquS Idn ciia ABC.LI TATI.IF.II THAM KHAO L Nguydn Thi Thu. Vu Hffu Dffe (2009). Ke'iodn - ca sd cho quyi't dinh qudn ly, Nxb Thdng ke 2. Dodn Xuan Tien (2009). Gido trinh Ketodn qudn iri doanh nghiep, Nxb Tai chinh 3. Rober S.Kaplan. Robin Cooper (1988). Cost & Effect. Havard Business School Press IA . Tham chi, mdl sddoanh nghiep Viet Nam cdn cbo rdng, cd the cd du'dc phu'dng phdp ABC bang edch mua gdi phan mem ABC, Thff Iff, viic my difng md hinh ABC tai cdc doanh nghiep. trd ngai Idn trong viec thifc hien. Thd ba, sd doanh nghiep Viil Nam dp dung phuang phdp ABC cdn h. Tai cdc doanh nghiep kinh doanh gd'm sff d ldng nghe Bdt Trdng. san xud't. phUG^ng phap ABC tai doanh nghiep TbS. TRAN DCfc HCIMG TrLfcing Dai hoc Tai chinh, Quan tri kinh doanh PhiTcfng phap ph§ii b^ chi phi theo hogt dfing (phiftfng phap ABC - Activities