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Chng

04

PHNG PHP CHI PH THEO HOT NG (Activity- Based Costing)

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

MC TIU
Nh li 02 h thng k ton chi ph nghin

cu: HTKTCF theo cng vic v theo quy trnh

H thng k ton trn c s hot ng ABC

Hiu c ABC khc g so vi h thng truyn thng. Phn b CF cho i tng tnh ph da trn hot ng Chun b bo co chi ph theo hot ng v so snh vi bo co CF theo pp truyn thng.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

VAI TR CA H THNG K TON CHI PH

Xc nh CF SX cho tng n v sn phm. Thc hin chc nng lp k hoch v kim sot.

H thng k ton chi ph cung cp cc thng tin gip cho vic ra quyt nh i n thnh cng. nh gi tnh hiu qu v hiu lc ca cc hot ng.
McGraw-Hill/Irwin

Cung cp sn phm hoc dch v cho khch hng

The McGraw-Hill Companies, Inc., 2002

17-2

PP CHI PH THEO HOT NG (ACTIVITY-BASED COSTING)

A B C
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

C IM PP ABC
ABC l mt phng php k ton CF m

xem xt n ngun lc, n c chi ph c nh v bin i. N thng l pp k ton b sung, ch khng phi thay th pp k ton ang s dng.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PP CHI PH THEO HOT NG (ACTIVITY-BASED COSTING)

Mt trong nhng nhim v kh khn tnh chnh xc n gi SP l ch xc nh lng CFSX ph hp tnh vo tng n hng.

Vic n nh tng chi ph kh khn y!.

Ti ng !

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-3

SO SNH PP ABC V PP TRUYN THNG

PP truyn thng
Tt c cc CFSX u c phn b cho SP cho

d n c lin quan n vic to ra sp hay ko.

CF ngoi SX ko c tnh vo CFSP. Thng s dng mt i tng tnh ph nh

phng, b phn S dng mt tiu thc phn b nh s gi LTT T l phn b CFXT da trn d ton mc hot ng
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

SO SNH PP ABC V PP TRUYN THNG

PP ABC:

ABC phn b c CF SX v ngoi SX vo sn phm.

VD: ABC c th phn b hoa hng, CF vn chuyn hay CF bo dng cho cc SP c th

ABC s dng nhiu i tng phn b CF (ph thuc vo s lng hot ng trong quy trnh SX) ch khng phi mt h s ton cng ty hay s giai on (b phn) trong quy trnh
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

SO SNH PP ABC V PP TRUYN THNG

PP ABC (tip) ABC c th khng phn b ton b CFSX cho SP. ABC s dng nhiu tiu thc phn b hn pp truyn thng. ABC tnh ton t l phn b CFSX chung xc nh trc (PDOR) da trn nng lc hot ng c s dng (capacity used) hn l d ton hot ng nh phng php truyn thng (nng lc cha c s dng s c coi l CF thi k)
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

17-4

PP CHI PH THEO HOT NG V d V d v h thng ABC ca mt cng ty sn xut Palng t ng cho xe ti:
Chi ph sn xut chung
Chi ph t hng v tip nhn NVL

Chi ph Lp t my mc

Chi ph b phn sn xut bng my

Chi ph b phn lp rp

Chi ph b phn kim tra v th sn phm

Chi ph b phn Sn

Chi ph Gim st

Sn mua hng

S ln lpt

S gi chy my

S lng chi tit

S ln th

S b phn

S gi lao ng

Sn phm
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PP CHI PH THEO HOT NG (ACTIVITY-BASED COSTING)

Tnh gi trn c s hot ng

H s CP SXC cho tng b phn H s tng CP SXC tt c cc b phn Phn b chi ph SXC
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

IU KIN XY DNG H THNG ABC HIU QU

xy dng mt h thng ABC hiu qu, cn c cc iu kin sau: 1. Phi c s quan tm t nh qun l ng u doanh nghip. Nu thiu s lnh o ca ngi qun l ng u, nhng nh qun l khc c th s khng thy c l do phi s dng h thng ABC. Nu khng c s quan tm t nh qun l ng u, vic thc hin PP ABC c th c coi l khng quan trng.
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

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IU KIN XY DNG H THNG ABC HIU QU

2. Cn phi c s lin kt dc gia cc phng

ban.

Do ABC lin quan n nhiu phng ban, n cn phi c s quan tm ca nhng ngi cc phng ban . Nu ch c b phn k ton thc hin v p t ln cc b phn khc, s dn n s hoi nghi v phn khng. Mt h thng ABC c thit k tt yu cu s hiu bit su sc v cc b phn ca mt t chc. S hiu bit ny ch c th thu c t nhng ngi lao ng quen thuc vi cc b phn trong hot ng ca t chc .
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

IU KIN XY DNG H THNG ABC HIU QU

3. Cc d liu t PP ABC data cn c s dng

trong vic nh gi v khen thng nhn vin.

Nu cc d liu ca phng php c in khng s dng PP ABC, tip tc c s dng nh gi hot ng ca nhn vin, n s l mt du hiu cho thy thng tin ca PP ABC l khng quan trng v c th khng cn phi quan tm.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PP CHI PH THEO HOT NG (ACTIVITY-BASED COSTING) Trong phng php ABC, chng ta nhn thy c nhiu hot ng trong mt b phn c nh hng n chi ph SXC.

A B C
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-6

PP CHI PH THEO HOT NG (ACTIVITY-BASED COSTING) Xc nh cc hot ng v phn b cc chi ph gin tip cho cc hot ng . tng chnh . . .

Cc SP yu cu cc hot ng .

Cc hot ng tiu th ngun lc.

A B C
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

TC DNG CA PP ABC
Vic tnh ton chi ph chi tit hn. Hiu bit cn k hn v cc hot ng. Gi tr sn phm chnh xc hn gip cho. . .

Quyt nh v gi. Cc quyt inh t b sn phm. Qun l tt hn cc hot ng pht sinh chi ph.

Li ch lun lun c so snh vi chi ph thc hin.

The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

HN CH CA PP ABC
S dng PP ABC c th tn km hn: Do PP ABC cn phi xc nh cc hot ng a dng v p dng cc tiu thc phn b chi ph khc nhau CF > li ch thu c C th c nhng cch phn b ty tin Mt s CFSX nht nh vn b phn b khng hp l do mt s cc tiu thc phn b chi ph da trn khi lng tu nh s gi lao ng hoc s gi chy my

McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

17-7

KHI NO NN P DNG ABC?

Nu m bo mt hoc nhiu hn trong cc yu t sau th ABC s l mt h thng tnh chi ph chim u th :

Dng sn phm khc nhau ng k v khi lng v tnh phc tp ca hot ng sn xut. Dng sn phm c s lng nhiu, a dng, v i hi dch v h tr cc cp khc nhau. Chi ph sn xut chim mt t trng ng k trong tng chi ph.
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

KHI NO NN P DNG ABC?

Nu m bo mt hoc nhiu hn trong cc yu t sau th ABC s l mt h thng tnh chi ph chim u th :

Quy trnh sn xut hoc s lng sn phm thay i ng k v d, t s dng nhiu lao ng sang t ng ho. Gim c SX hoc marketing ang b qua cc s liu c c t h thng ang s dng v thay vo s dng cc s liu tnh CF kiu giy ng hay nhng kiu s liu khc nh gi hoc ra cc Q khc v SP.
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

XC NH TIU THC PHN B

Hu ht cc tiu thc phn b chi ph u lin quan n tnh phc tp hoc cng sn xut.

V d: thi gian my chy, ci t my mc, n mua hng, n sn xut.

Ba yu t c xem xt trong vic chn tiu thc phn b chi ph :

C mi quan h nhn qu. D dng. Hp l.

The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

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QUY TRNH K TON

Xc nh cc hot ng (H) tiu th ngun lc. Phn b cc chi ph cho mt t hp chi ph cho mi H. Xc nh tiu chi phn b chi ph c lin quan n tng H. Tnh h s phn b chi ph SXC cho mi t hp chi ph:

Chi ph SXC c lng trong t hp chi ph H S n v H c lng Phn b cc chi ph cho cc sn phm: H s = H s phn b chi ph SXC

S hot ng thc t

Chun b bo co
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

CP BC CHI PH
Cp n v sn phm (Unit-level

activities).
Cp m sn phm (Batch-level

activities). Cp sn phm (Product-level activities) Cp khch hng (Customer-level activities) Cp doanh nghip (Organizationsustaining activities)
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

PHNG PHP K TAN

Xem xt mt v d so snh PP tnh gi truyn thng vi ABC. Chng ta s bt u vi tnh gi truyn thng
The McGraw-Hill Companies, Inc., 2002

McGraw-Hill/Irwin

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PP TRUYN THNG & ABC V d

Cng ty L sn xut mt sn phm thuc 2 dng: dng cao cp v thng thng. Chi ph sn xut chung c phn b da trn thi gian lao ng trc tip. Chi ph sn xut chung theo k hoch l 2,000,000. Cc thng tin khc
Dng SP Dng SP hng sang thng thng NVL trc tip 150 112 Nhn cng trc tip 16 8 Thi gian lao ng trc tip 1.6 h 0.8 h S lng SP d kin (SP) 5,000 40,000

u tin, xc nh chi ph SP cho mi dng sn phm s dng cc phng php tnh gi truyn thng
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

PHNG PHP TRUYN THNG

S gi NC trc tip 8,000 32,000 40,000

Dng SP cao cp 5,000 SP @ 1.6 h Dng SP thng thng 40,000 SP @ 0.8 h Tng s gi NC trc tip (DLH)

H s phn b chi ph SXC

Cc chi ph SXC c lng S hot ng c lng

H s phn b 2,000,000 = = 50 mi DLH chi ph SXC 40,000 DLH

McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

PHNG PHP TRUYN THNG

ABC s c chi ph SXC khc cho mi SP.
NVL trc tip NC trc tip Chi ph SXC 50 mi gi 1.6 gi 50 mi gi 0.8 gi Tng chi ph SP

Dng SP hng sang 150 16 80 246

Dng SP thng thng 112 8

40 160

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-10

PHNG PHP ABC

Cng ty L lp k hoch tnh chi ph da trn hot ng. S dng d liu trung tm hot ng di y, xc nh chi ph SP ca 2 dng SP s dng tnh chi ph da trn hot ng.
Trung tm Tiu thc hot ng phn b CP Mua NVL n hng Ti ch ph liu n hng Kim tra Cuc KT My mc lin quan Gi Tng chi ph
McGraw-Hill/Irwin

Tng chi ph cho ca hot ng hot ng Hng sangThng thng 84,000 400 800 216,000 300 600 450,000 4,000 11,000 1,250,000 20,000 30,000 2,000,000
The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Trung tm Tiu thc hot ng phn b CP Mua NVL n hng Ti ch ph liu n hng Kim tra Cuc KT My mc lin quan Gi Tng chi ph

Tng chi ph cho S SP hot ng ca hot ng 84,000 1,200 216,000 900 450,000 15,000 1,250,000 50,000 2,000,000

H s

400 sang trng + 800 thng thng = 1,200 tng

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Trung tm Tiu thc hot ng phn b CP Mua NVL n hng Ti ch ph liu n hng Kim tra Cuc KT My mc lin quan Gi Tng chi ph

Tng chi ph cho S SP hot ng ca hot ng 84,000 1,200 216,000 900 450,000 15,000 1,250,000 50,000 2,000,000

H s 70 /n hng 240/n hng 30/cuc KT 25/gi

H s = Tng chi ph cho hot ng S SP ca hot ng

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-11

PHNG PHP ABC

Dng SP sang trng Dng SP thng thng S SP hin chi ph S SP ca Chi ph thi ca phn b hot ng phn b Hot ng H s hot ng cho SP hin thi cho SP Mua NVL 70/n hng 400 ? 800 ? Ti ch ph liu 240/n hng 300 ? 600 ? Kim tra 30/cuc KT 4,000 ? 11,000 ? My mc lin quan 25/gi 20,000 ? 30,000 ? Tng chi ph ? ?

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Dng SP cao cp Dng SP thng thng S SP hin Chi ph S SP ca Chi ph thi ca phn b hot ng phn b hot ng cho SP hin thi cho SP 400 28,000 800 56,000 300 ? 600 ? 4,000 ? 11,000 ? 20,000 ? 30,000 ? ? ?

Hot ng H s Mua NVL 70/n hng Ti ch ph liu 240/n hng Kim tra 30/cuc KT My mc lin quan 25/gi Tng chi ph

Chi ph phn b cho SP = S SP hin thi ca hot ng H s

Hy hon thnh bng trn!

McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Dng SP sang trng Dng SP thng thng S SP hin Chi ph S SP hin Chi ph thi ca phn b thi ca phn b Hot ng H s hot ng cho SP hot ng cho SP Mua NVL 70/n hng 400 28,000 800 56,000 Ti ch ph liu 240/n hng 300 72,000 600 144,000 Kim tra 30/cuc KT 4,000 120,000 11,000 330,000 My mc lin quan 25/gi 20,000 500,000 30,000 750,000 Tng chi ph 720,000 1,280,000 Chi ph phn b cho SP = S SP hin thi ca hot ng H s

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-12

PHNG PHP ABC

Dng SP sang trng Dng SP thng thng S SP hin Chi ph S SP hin Chi ph thi ca phn b thi ca phn b hot ng cho SP hot ng cho SP 400 28,000 800 56,000 300 72,000 600 144,000 4,000 120,000 11,000 330,000 20,000 500,000 30,000 750,000 720,000 1,280,000

Hot ng H s Mua NVL 70/n hng Ti ch ph liu 240/n hng Kim tra 30/cuc KT My mc lin quan 25/gi Tng chi ph

Chi ph phn b cho SP = S SP hin thi ca hot ng H s

Tng chi ph= 720,000 + 1,280,000 = 2,000,000 Nh li rng 2,000,000 l tng chi ph gc n nh cho cc sn phm s dng PP chi ph truyn thng
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Cc tng chi ph n nh cho cc SP Dng SP sang trng 720,000 5,000 SP = 144 mi SP Dng SP thng thng 1,280,000 40,000 SP = 32/ mi SP Dng SP sang trng 150 16 144 310 Dng SP thng thng 112 8 32 152

NVL trc tip NC trc tip Chi ph SXC Tng chi ph SP

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

PHNG PHP ABC

Tnh gi truyn thng ABC Dng SP Dng SP Dng SP Dng SP sang trng thng thng sang trng thng thng 150 112 150 112 16 8 16 8 80 40 144 32 246 160 310 152

NVL trc tip NC trc tip Chi ph SXC Tng chi ph

Kt qu ny l khng bt thng khi PP tnh gi da trn c s hot ng c s dng. Nhiu cng ty tm ra rng vi s lng thp th cc SP chuyn dng c chi ph SXC ln hn cc SP bn c trc .
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

17-13

CHI PH & CC TC NG GY CF TRONG PP ABC

Chi ph
Mua NVL Qun l NVL Qun l nhn vin Khu hao thit b Kim tra cht lng SP NC gin tip cho vic thit lp thit b Chi ph k thut cho vic sa cha sn phm
McGraw-Hill/Irwin

Tc ng gy chi ph
S n hng mua NVL S yu cu s dng NVL S nhn vin c thu hoc sa thi S SP sn xut hoc s gi s dng S SP c kim tra S lng thit lp yu cu S lng sa cha

The McGraw-Hill Companies, Inc., 2002

NH HNG CA ABC N CHI PH SN PHM

S dng ABC thng di chuyn CFSXC t

nhng SP SX nhiu sang nhng dng SP SX t hn. Chi ph n v ca nhng sn phm c sn lng thp s tng v chi ph n v ca sn phm c sn lng cao s gim do better assignment of batch-level and product-level costs.
McGraw-Hill/Irwin
The McGraw-Hill Companies, Inc., 2002

NH HNG CA ABC N CHI PH SN PHM

The effects are not symmetricalthe dollar

effect on the per unit costs of the low-volume products is usually larger. Note: The product costs from the activity-based costing system described here would not be acceptable for external financial reports. Excludes some manufacturing costs (i.e., costs of idle capacity and organizationsustaining costs). Includes some nonmanufacturing costs. Relies on subjective interview data. McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002

17-14

HT CHNG 4

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2002