Giáo trình kế toán quản trị đào thị thu giang (chủ biên) và các tác giả khác pdf

TRNG I HC NGOI THNG TS O TH THU GIANG (Ch biờn) G IO 1RNH Kẫ T0N IIIIN TR TRNG I HC MGOI THNG TS O TH THU GIANG (Ch bin) GIO TRèNH K TON QUN TR TRBI KC NHi\TRAN6 TH NH XUT BN KHOA HC V K THUT H NI, 2012 Chu trỏch nhim xut bn: ềNG KHC SNG Biờn tp: Nguyn Kim Dung Thit k bỡa: Trn Ngc Tun, Trn Trung NH XUT BN KHOA HC V K THUT 70 Trn Hng o, Hon Kim, H Ni T: p TC-HC: 04 3942 3172; TT Phỏt hnh: 04 3822 0686; Ban Biờn tp: 04 3942 1 -0 FAX: 04 3822 0658 - Website: http://www.nxbkhkt.com.vn Email: nxbkhkt@hn.vnn.vn , CHI NHNH NH XUT BN KHOA HC V K THUT 28 ng Khi - Qun l - TP H Chớ Minh T: 08 3822 5062 In 2.000 cun, khuụn kh 16x24 cm Ti Xớ nghip in Nh xut bn Vn húa Dõn tc ng ký k hoch xut bn s: 235- 2012/CXB/125-13/KHKT Quyt nh xut bn s: 33/QXB-NXBKHKT, ngy 8/5/2012 In xong v np lu chiu quý II nm 2012 MC LC LI M D U CHNG 1: TNG QUAN V ấ K ấ TON QUN TR 11 1.1 Khỏớ nim v lch s phỏt trn ca k toỏn qun t r l 11 Khi nim ke toỏn qun tr 11 1.1.2 Lch s ca k ton qun tri hin i \ 1.2 Chc nng ca nh qun tr t chc v nhu cu thụng tin k toỏn qun tr 17 7.2.7 Khỏi nim v t chc 17 7.2.2 Chc nng ca nh qun tr 18 7.2.2 Nhu cu thụng tin k toỏn qun 20 1.3 Phõn bit k toỏn t chinh v k toỏn qun tr 23 1.4 Bn cht v vai trũ ca k toỏn qun trl 25 1.4.7 Bn cht ca k toỏn qun . 25 7.4.2 Vai trũ ca k toỏn qun 25 1.5 Ni dung ca k toỏn qun tr 29 7.5.7 Ke toỏn chi phi v giỏ thnh 29 7.5.2 D toan ngõn sỏch, kiemsoỏớchiphớ 30 1.5.3 Phựn tich moi quan h chi phl - khoi lung - ll nhun 1.5.4 SU dng thụng tin k todn d quyt nh 2.1 Túm tt ni dung Chuong I 32 Thut ng Chng I 33 CHNGI: CHI P H I v A g i A THNH 34 2.1.Chi phi 35 2.7.7 Khỏi nim v bn chat kinh t ca chi phi 35 2.1.2 Chlphl k todn tai chinh . 2.1.3, Chi phi k ton qun trl 26 2.2 Phõn loi ch p h i 36 2.2.1 Phõn loi theo nl dung kinh t ban du 26 2.2.2 Phõn loi theo chc nng hot ng 38 2.2.3 Phdn loi theo ml quan h gia cdc chl tiờu trốn bdo cỏo ti chinh 42 2.2.4 Phdn loi theo mc hot dng hay theo cdch ng x ca chi phi 44 2.2.5 Phdn loi chlphl theo dl tng hp chlphi .24 2.2 Cỏc cỏch phõn loi chi phi khỏc cho vic quyt nh 55 2.2.7 Phõn loi chi tit hn chi ph nhõn cụng 62 2.3 Giỏ thnh 63 2.2.1 Khỏi nim 63 2.2.2 So snh gia chi phi v giỏ thnh 63 2.2.2 Phõn loi giỏ thnh 64 Túm tt n dung Chng II 66 Thut ngtt Chng II 67 CHNG III: H THễNG K TON CHI PH69 3.1 Cỏc h thng k toỏn chi phi 70 3.2 H thng k toỏn chi phi theo cụng vic/dn dt hng 70 2.2.2 Ni dung h thong k toỏn chi phi theo cụng vic .71 3.2.2 DOng chlphl k todn chlphi theo cụng ?lc 2.2.2 Tim hiu thờm vộ' h sphỏn b chi phi sn xut chung %9 3.3 H thng k toỏn chi phi theo quy trinh 93 2.7 Ni dung ca h thong k toan chi phi theo quy trinh 93 3.3.2 So sdnh hal h thng k todn chl phi theo cụng vic v theo quy trinh 94 3.3.3 Dũng chiphl k todn chlphi theo quy trinh . S n vi sn phum quv i - Sn pham hon thUnh tng ng 101 3.3.5 Lp bỏo cỏo giỏ thcinh sn xut 106 Túm tt ni dung Chng III 115 Th t ng Chng III 116 CHNG IV: D TON NGN SCH 117 4.1 Khỏi nim, ý ngha v phõn loi d toỏn ngõn sỏch 118 Khỏi nim v ngha d toỏn ngõn sỏch 118 4.1.2 Phõn loi d toỏn ngdn sdch 120 4.2 Quỏ trinh lp d toỏn ngõn sỏch (Dinh mc chi phi) .122 4.2 Khỏi nim nh mc chi p h 122 4.2.2 Cỏc loi nh mc chi phi 123 4.2.3 Phcmgphp xõy dng nh mc chi p h i 124 4.3 H thng d toỏn ngõn sỏch hot dng hng nõm 124 4.3.1 D toỏn ngõn sỏch tiờu th rún 124 4.3.2 D toỏn ngõn sỏch sn xut 126 4.3.3 D toỏn ngõn sỏch chi phi nguyờn vt liu trc tỡp 128 4.3.4 D toỏn ngan sỏch chi phi nhón cụng trc 4.3.5 D toan ngõn sỏch chi phi sõn xut 129 130 4.3 ú D todn chi phi hỏn hng v chi phi qun (132 4.3.7 D toỏn hỏo cỏo ti chinh 134 Túm tt ni dung Chng IV 140 Thut ng Chng IV 141 CHNG V: KIấM SOAt NGAn sỏ ch v k to ỏ n t r ỏ c h NHIM 143 5.1 Km soỏt ngõn sỏch 143 5.1.1 Khỏi nim 143 5.1.2 Bỏo cỏo ngõn sỏch tnh 145 5.1.3 cỏo ngan sỏch linh ^ 147 5.2 K toỏn trỏch nhim 149 5.2.1 Khỏi nim 14949 5.2.2 Cỏc loi phõn cp 149 5.2.3 Vai trũ ca qun lphõn cp 151 5.2.4 Trung tõm trỏch nhim 152 5.2.5 Phõn b chi phi b phn phc v v lp bo cỏo b phn 162 Túm tt ni dung Chung V 175 Thut ng Chuong V ; 176 CHNG VI: MễI QUAN H GIA CHI PH - KHễI LNG LI Nh N 178 6.1 Mt s khỏi nm c bn 178 6.1.1 Lói trờn bin phi 178 6.1.2 T sut lói trờn bin p h i 180 6.1.3 Ket cu chi p h i 181 6.1.4 ũn by kinh doanh 183 6.1.5 Cỏc gi thit phõn tớch mi quan h Chl phl - Khl lng - Li nhun 185 6.2 Mt s ng dng ca mi quan h Chi phi - Khi lng - Li nhun 186 6.2.1 La chnphcmg ỏn kinh doanh 186 6.2.2 nh gi bn sn phm mt s trng hp c 6.2.3 Phõn tớch im 191 6.2.4 Phõn tớch li nhun mc tiờu .194 6.2.5 Phõn tlch ỏnh hng cUa kt cu hOng bn n im hũa v v li nhun 195 6.3 ' Mt s hn ch v ng dng phõn tớch mi quan h Ch phi Khi lng - Li nhun 198 6.3.1 Gi hn gi thit 198 6.3.2 ng d p g m rng phỳn tớch mỡ quan h Chl phl Khoi lng - Li nhun .199 Túm tt ni dung Chng VI 204 Thut ng Chng V I 205 CNG VII: K TON QUN TRI VểI VIC RA CC QUYT NH ^ ^ 206 7.1 Thụng tin thớch hp vi vc quyt dnh 207 7.1.1 Khdl nim v tiờu chun de xỏc nh thụng tin thớch hp . 7.7.2 Phõn tớch thụng tin thớch hp vi vic quyt 214 ' 7.2 K toỏn qun tr cho vc quyt nh ngn hn 214 7.2.1 Khdl nim quyt dinh ngn hn vd tiờu chun chn quyet nh ngan hn .214 7.2.2 ng dng thụng tin thich hp cho vic quyt nh .211 7.3 K toỏn q u n tr cho vic quyt nh d hn 224 7.2.1 Khdl nớm v dc dlm cUa du t ddl hn IIA 7.2.2 Thi giỏ tin t v nhng nh humg n u tu di hn 227 7.2.2 Thụng tin thlch hp vỡ quyt dinh du t ddl hn 2.2.4 Túm tt ni dung Chng V II 243 Thut ng Chng V II 244 t A i l i u t h a m KHAO 245 PH L C .247 LI M U Xó hi cng phỏt trin thỡ nhu cu thụng tin ngy cng tr nờn quan trng v phong phỳ Hin thụng tin c xem nh l mt yu t trc tip ca quỏ trỡnh sn xut kinh doanh Trong doanh nghip, k toỏn khụng ch l cụng vic tớnh toỏn, ghi chộp thun tuý v ti sn, ngun v quỏ trỡnh tun hon ca ti sn, m cũn l b phn ch yu ca h thng thụng tin, l cụng c thit yu qun lý doanh nghip Chớnh vỡ vy k toỏn doanh nghip mi c chia thnh hai nhỏnh l k toỏn ti chớnh v k toỏn qun tr Cú rt nhiu khỏi nim c th v k toỏn qun tr, nhiờn hu ht cỏc khỏi nim u cú mt quan im thng nht l k toỏn qun tr cung cp thụng tin cho cỏc nh qun tr ni b doanh nghip v l mt b phn k toỏn linh hot doanh nghip xõy dng phự hp vi c im sn xut kinh doanh ca mỡnh Mụn hc k toỏn qun tr ó c ging dy ti trng i hc Ngoi thng t nm 2005 cho sinh viờn ngnh Qun tr kinh doanh Cho n nay, mụn hc ó tr thnh mt mụn hc rt quan trng chng trỡnh o to c nhõn v thc s ngnh Qun tr kinh doanh Chớnh vỡ vy cỏc ging viờn thuc B mụn K toỏn - Khoa Qun tr Kinh doanh - trng i hc Ngoi thng ó biờn son cun Giỏo trỡnh K toỏn qun tr nhm phc v cho vic ging dy v nghiờn cu mụn hc ny Tham gia biờn son cun sỏch bao gm: TS o Th Thu Giang; Chng 1,11, III, VII, mt phn chng V; ThS Phm Thu Hng; Chng IV, VI; ThS Trn Tỳ Uyờn: mt phn Chng V Do õy l ln u xut bn, cun sỏch s khụng trỏnh nhng thiu sút, rt mong nhn c ý kin úng gúp ca bn c ln xut bn sau cú th hon thin hn Tp th tỏc gi Chng I T N G QUAN V Kấ TON QUN TR K toỏn qun tr ó xut hin t rt lõu i sng doanh nghip v c xem nh l mt b phn khụng th tỏch ri mụ hỡnh qun tr doanh nghip hin i Chớnh vỡ vy, vic nghiờn cu k toỏn qun tr ó tr thnh nhu cu thit yu i vi cỏc n v, cỏc t chc v c bit l cỏc doanh nghip K toỏn qun tr khụng ch n thun l vic cung cp cỏc s liu, cỏc thụng tin k toỏn m l vic drig cỏc lý thuyt, mụ hỡnh qun tr, cỏc k nng qun lý doanh nghip kt hp vi phõn tớch thụng tin cỏc quyt nh qun tr Mc tiờu nghiờn cu cựa Chng I bao gm: - Hiu c khỏi nim, lch s phỏt trin cng nh bn cht ca k toỏn qun tr; Hiu c vai trũ ca k toỏn qun tr i vi vic thc hin cỏc chc nng ca nh qun tr; - Phõn bit c k toỏn qun tr v k toỏn ti chớnh; - Nm c nhng ni dung c bn ca k toỏn qun tr 1.1 Khỏi nim v lch s phỏt trin ca k toỏn qun tr 1.1 / Khỏi nim k toỏn qun tr Xó hi cng phỏt trin, nhu cu thụng tin ngy cng tr nờn a dng v phong phỳ Hin nay, thụng tin khụng ch n thun l yu t h tr m cũn c xem nh l mt yu t trc tip cựa quỏ trỡnh sn xut kinh doanh K toỏn khụng ch l cụng vic tớnh toỏn, ghi chộp thun tỳy v vn, ngun v quỏ trỡnh tun hon ca vn, m cũn l b phn ch yu ca h thng thụng tin, l cụng c thit yu qun lý kinh t v mụ v vi mụ 11 C M r s )o o :> )o ^ r o ) )( h r o?rh N q ) t c p t o o N C M ớp ^ ầ M \r h r ! 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