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K TON QUN TR CHI PH: KINH NGHIM P DNG MT S


NC TRN TH GII V PHNG HNG P DNG VIT NAM
Thc s Phm Th Thu
Khoa K ton Trng i hc Kinh t Quc dn
Cc m hnh l thuyt k ton qun tr chi ph
K ton qun tr chi ph l b phn ca h thng k ton nhm cung cp cc
thng tin v chi ph l c s cho vic lp k hoch, kim sot, nh gi hot ng
v ra quyt nh trong ni b t chc. Qun tr chi ph yu cu vic hiu bit mt
cch su sc v c cu chi ph trong t chc, cc nh qun tr ca t chc khng
phi n thun ch cn quyt nh c chi ph gi vn ca hng bn hoc dch v
cung cp m quan trng hn, h cn phi c kh nng quyt nh chi ph ca cc
hot ng v cc qu trnh trong ngn hn cng nh di hn. Chnh v vy, mt
trong nhng ni dung quan trng ca k ton l o lng, phn tch v tnh hnh chi
ph v kh nng sinh li ca cc sn phm, dch v, cc hot ng v cc b phn
ca t chc, chnh l b phn k ton qun tr chi ph.
K ton qun tr chi ph cung cp thng tin cho cc nh qun tr doanh
nghip trong qu trnh thc hin cc chc nng qun l. C th khi qut vai tr ca
k ton qun tr chi ph trn cc phng din sau:
i. K ton qun tr chi ph cung cp thng tin c tnh chi ph cho cc sn
phm, dch v hoc cc i tng khc theo yu cu ca nh qun l nhm
gip h ra cc quyt nh quan trng v c im ca sn phm cng nh c
cu sn phm sn xut.
ii. K ton qun tr chi ph cung cp thng tin chi ph cho cc nh qun l xy
dng cc chin lc cnh tranh.
iii. K ton qun tr chi ph cung cp thng tin chi ph cho cc nh qun l hon
thin qu trnh hot ng.
thc hin k ton qun tr chi ph trong cc doanh nghip, iu kin u
tin l cn tin hnh phn loi chi ph. Chi ph pht sinh v c s dng cho cc
mc ch khc nhau v cch thc s dng chi ph s quyt nh cch thc k ton
qun tr chi ph. Theo cch sp xp cc khon mc chi ph trn cc bo co ti

chnh, chi ph c phn loi thnh chi ph sn phm v chi ph thi k. Theo kh
nng qui np chi ph vo cc i tng chu ph, chi ph c phn loi thnh chi
ph trc tip v chi ph gin tip. Theo mi quan h vi mc hot ng, chi ph
c phn loi thnh chi ph bin i, chi ph c nh v chi ph hn hp. Theo nh
hng ti vic la chn cc phng n, c cc loi chi ph nh chi ph ph hp, chi
p h chm v chi ph c hi. Theo thm quyn ra quyt nh, c cc loi chi ph c
th kim sot c v chi ph khng th kim sot c.
Trn c s cc cch phn loi chi ph , k ton qun tr chi ph bao gm
cc ni dung c bn nh d ton chi ph kinh doanh, o lng chi ph ph hp ra
cc quyt nh kinh doanh, xc nh gi ph sn phm sn xut v nh gi hiu qu
hot ng ca cc b phn.
D ton chi ph kinh doanh chim mt phn cng vic khng nh trong k
ton qun tr chi ph. c th s dng chi ph mt cch c hiu qu, doanh nghip
cn lp d ton chi ph kinh doanh. Trn c s cc d ton chi ph kinh doanh ny,
doanh nghip c th ch ng trong vic s dng cc ngun lc c hn v c c s
nh gi hiu qu s dng chi ph ca mnh.
Phn tch Chi ph Khi lng Li nhun (phn tch CVP) l vic phn
tch mi quan h tc ng qua li gia cc yu t chi ph, khi lng sn phm tiu
th v gi bn sn phm nhm c c cc quyt nh ng n v cc sn phm
sn xut v tiu th.
K ton qun tr chi ph tin hnh phn tch im ho vn nhm mc ch
nh gi cc phng n u t kinh doanh, pht trin sn phm mi ca doanh
nghip. Bn cnh vic xem xt s nh hng ca cc yu t chi ph bin i, chi
ph c nh v gi bn ti li nhun ca doanh nghip s gip cc nh qun l a
ra cc quyt nh marketing hp l. i vi doanh nghip sn xut v tiu th nhiu
loi sn phm vi c cu chi ph khc nhau, k ton qun tr chi ph s phn tch nh
hng ca c cu sn phm sn xut v tiu th ti im ho vn v li nhun ca
doanh nghip nhm gip cc nh qun l la chn c c cu sn phm ti u.
Mt trong nhng vai tr quan trng ca k ton qun tr chi ph l cung cp
thng tin v chi ph ra cc quyt nh sch lc, th d nh chp nhn hay t

chi mt n t hng vi mc gi thp hn gi thng thng. Quyt nh sch


lc cng c th l mt phn trong chin lc tng qut tng cng li th cnh
tranh ca doanh nghip, th d nh quyt nh mua ngoi hay t sn xut, quyt
nh duy tr hay loi b mt b phn kinh doanh, quyt nh bn ngay hay tip tc
ch bin.
Gi ph sn phm sn xut (gi thnh sn phm sn xut) c ngha rt quan
trng trong vic nh gi v bo co hng tn kho cng nh kt qu kinh doanh ca
doanh nghip. Gi ph sn phm sn xut cng ng vai tr to ln i vi vic ra
cc quyt nh chin lc cng nh cc quyt nh kinh doanh hng ngy ca cc
nh qun l. xc nh gi ph cho sn phm sn xut, k ton cn o lng chi
ph, sau phn chia chi ph cho tng n v sn phm sn xut. C nhiu phng
php o lng chi ph cng nh phn chia chi ph cho tng n v sn phm sn
xut. K ton qun tr chi ph truyn thng c hai phng php o lng chi ph
cho sn phm sn xut l phng php chi ph thc t v phng php chi ph thng
thng. phn chia chi ph cho tng n v sn phm sn xut, k ton c hai
phng php l phng php xc nh chi ph theo cng vic v phng php xc
nh chi ph theo qu trnh sn xut. K ton qun tr chi ph hin i pht trin
thm hai phng php o lng chi ph cho sn phm sn xut l phng php xc
nh chi ph bin i v phng php xc nh chi ph theo hot ng. Vic la
chn p dng phng php no l tu thuc vo c im qu trnh sn xut kinh
doanh, nng lc ca doanh nghip cng nh mc tiu ca h thng k ton qun tr
chi ph.
Kinh nghim vn dng k ton qun tr chi ph mt s nc trn th gii
Kinh nghim vn dng k ton qun tr chi ph M
M l mt quc gia c b dy pht trin k ton qun tr chi ph c v l lun
v thc tin. Theo kt qu iu tra cc doanh nghip sn xut M nm 1987 ca
Hi K ton quc gia (NAA), 38% cc doanh nghip p dng phng php phn b
chi ph sn xut chung theo tng b phn sn. Chng ta bit rng v l thuyt, tiu
thc phn b cc chi ph sn xut chung ph thuc vo mi trng sn xut s
dng nhiu lao ng hay s dng nhiu my mc thit b. Trong thc t, hu ht cc

doanh nghip c qu trnh sn xut ch yu da vo nhn cng u s dng s gi


cng hoc chi ph nhn cng l tiu thc phn b chi ph chung, nhng vn c 27%
doanh nghip sn xut c qu trnh sn xut da trn my mc thit b nhng li p
dng tiu thc phn b chi ph chung l theo s gi cng hoc theo chi ph nhn
cng. Mt c im ni bt na ca h thng k ton qun tr chi ph p dng ti
cc doanh nghip M l h thng p dng phng php chi ph thng thng ch
khng p dng phng php chi ph thc t.
Mc d cc l thuyt v phng php k ton chi ph theo hot ng (ABC)
c pht trin M t gia thp k 80 ca th k trc vi vic m t n l
phng php chi ph duy nht ng trong vic xc nh gi ph sn phm trong mi
trng hot ng phc tp v s xc nh c cc hot ng khng gia tng gi tr
v pht hin cc a ch c th ct gim chi ph cho doanh nghip. Phng php ny
cn c nh gi l mt cng c kt ni h thng xc nh gi ph sn phm vi
cc mc tiu chin lc ca doanh nghip, tuy nhin vic p dng n ngay ti nc
M cn kh hn ch. Theo kt qu iu tra cc doanh nghip sn xut ti M nm
1996 t l p dng phng php ny l 20% v nm 2000 l 21%. Vic p dng
phng php ABC cng tng ln trong nhng nm gn y. Nm 2003 c 35%
cc doanh nghip p dng cc phng php k ton chi ph truyn thng, 8% p
dng phng php ABC, 30% p dng c cc phng php truyn thng v phng
php ABC, 26% p dng phng php chi ph bin i. Nh vy, mc d phng
php ABC c s dng nhiu hn, cc phng php xc nh chi ph truyn
thng cng vn c p dng kh ph bin trong cc doanh nghip M.
Kinh nghim vn dng k ton qun tr chi ph Nht Bn
Bt u t nhng nm 1980 th gii chng kin s pht trin mnh m
ca nn kinnh t Nht Bn. Mt trong nhng ng gp quan trng vo s thnh
cng ca cc doanh nghip Nht Bn l h thng qun l v k ton qun tr chi ph.
Mc d khng c mt b dy pht trin nh cc nc Anh, M, nhng k ton
qun tr chi ph Nht Bn c s vn dy mnh m. Ti Nht Bn khi nim k
ton ni b c hiu ng ngha vi khi nim k ton chi ph. Nht Bn c mt
ban son tho cc nguyn tc k ton chi ph (Japanese Cost Accounting Principles

Board). Mc d cc nguyn tc ny khng phi l mt phn trong h thng lut


php ca Nht Bn nhng n c B Ti chnh gim st cht ch.
Theo kt qu iu tra 500 doanh nghip sn xut Nht Bn c nim yt trn
th trng chng khon Tokyo nm 1988, cc doanh nghip sn xut Nht Bn nh
gi h thng k ton chi ph c vai tr quan trng trong vic qun l chi ph, lp v
kim sot d ton v c vai tr khng ln trong vic xc nh gi bn sn phm
cng nh ra cc quyt nh kinh doanh. H thng k ton chi ph tiu chun cng
c p dng kh rng ri Nht Bn vi mc ch ch yu l kim sot v ct
gim chi ph. H thng chi ph tiu chun ti cc doanh nghip Nht Bn c xem
xt li thng xuyn bnh qun 6 thng mt ln. Vic lp d ton cc doanh
nghip Nht Bn khng c thc hin y . C khong 50% cc doanh nghip
iu tra ch lp mi d ton bo co kt qu kinh doanh v k lp d ton ca cc
doanh nghip Nht Bn l hng nm v na nm, ch c 4% cc doanh nghip lp
d ton theo thng v qu. Phng php k ton chi ph bin i khng c p
dng ph bin trong cc doanh nghip Nht Bn, ch c 31% cc doanh nghip iu
tra p dng phng php ny.
Vo nhng nm cui cng ca th k XX v nhng nm u ca th k XXI,
cc phng php k ton chi ph truyn thng (th d nh phng php chi ph ton
b) vn gi vai tr quan trng trong h thng k ton qun tr chi ph trong cc
doanh nghip Nht Bn. i vi vic phn b cc chi ph sn xut chung, mc d
phng php ABC c khuyn khch p dng nhng tiu thc phn b theo
thi gian lao ng hoc chi ph nhn cng vn c p dng ch yu trong cc
doanh nghip Nht Bn (57%). Hn na vic phn b chi ph sn xut chung ch
yu c thc hin cho mt nhm cc b phn sn xut, ch khng phn b theo
tng b phn sn xut: c n 68% cc doanh nghip iu tra phn b chi ph chung
theo phng php ny.
H thng k ton qun tr chi ph trong cc doanh nghip Nht Bn tham gia
rt cht ch vo qu trnh c tnh chi ph cho cc sn phm mi. Vic c tnh chi
ph cho cc sn phm mi trong cc doanh nghip Nht Bn c tin hnh rt
sm, ngay t giai on lp k hoch. Cc nhn vin k ton qun tr tham gia cht

ch vo vic xc nh chi ph mc tiu ca cc sn phm mi vi phng php chi


ph mc tiu. Trong giai on sn xut sn phm cc doanh nghip Nht Bn li p
dng phng php Kaizen (phng php hon thin lin tc) qun l v ct gim
chi ph, c bit l trong cc doanh nghip sn xut t.
Kinh nghim vn dng k ton qun tr chi ph cc nc chu u
K ton qun tr chi ph chu u c 3 trng phi c bn: Anh M, c
v Php. Vic p dng m hnh k ton qun tr chi ph no tu thuc vo c im
lch s, a l v kinh t ca mi nc.
Ti Anh, cc nghin cu v k ton qun tr chi ph rt pht trin v vic ng
dng k ton qun tr chi ph cng rt ph bin. Cch xy dng h thng k ton
qun tr ca cc doanh nghip Anh thng l xy dng mt h thng k ton chung
cho tt c cc mc ch ra quyt nh, nh gi hng tn kho v xc nh li nhun.
Theo kt qu ca mt cuc iu tra cc doanh nghip Anh nm 2000 c ti 91% cc
doanh nghip iu tra ch s dng mt h thng k ton chi ph, ch c 9% s dng
hai h thng k ton chi ph cho hai mc ch khc nhau. Nm 1994 ti Anh c ti
20% cc doanh nghip tin hnh phn b chi ph sn xut chung trn phm vi ton
doanh nghip (theo h thng mt cp) nhng n nm 2000 t l ny ch l 3%. Cc
doanh nghip chuyn sang p dng phng php phn b hai cp (theo tng b
phn sn xut) v s dng kh nhiu tiu thc phn b (cc ngun pht sinh chi
ph): 66% cc doanh nghip s dng t 2 tiu thc phn b tr ln v 65% cc
doanh nghip phn chia doanh nghip ca mnh thnh t nht 10 trung tm chi ph.
Vic p dng phng php ABC ti Anh cng cn nhiu hn ch, nhng c xu
hng ngy cng ph bin hn: Nm 1991 ch c 10 % cc doanh nghip p dng
phng php ny th n nm 1995 l 20%; nm 1996 l 22% v n nm 2000 l
23%.
i vi cc nc ni ting c (c, Thu S, o) h thng k ton qun tr
chi ph theo trng phi c. H thng k ton qun tr chi ph c gi l
Grenzplankostenrechnung, gi tt l GPK, l h thng chi ph tiu chun linh hot.
c trng c bn nht ca h thng k ton qun tr chi ph ca c l phn chia
doanh nghip thnh rt nhiu trung tm chi ph, cc chi ph chung thng c chia

thnh t 400 ti 2000 nhm cao hn rt nhiu so vi cc doanh nghip M. Tuy


nhin m hnh k ton qun tr chi ph c ang c xu hng c vn dng n
gin ho do cc doanh nghip thy m hnh hin ti tn km qu nhiu chi ph
vn hnh so vi li ch m n mang li. Phng php ABC hu nh cha c p
dng trong cc doanh nghip c.
Php, Hy Lp v Ty Ba Nha l cc nc c cc qui nh ca chnh ph cho
b phn k ton qun tr chi ph. Ti Php phn k ton qun tr c a vo Tng
hoch k ton nm 1982 v c sa i nm 1986 (cc ti khon loi 9), ti Hy
Lp nm 1987 v ti Ty Ba Nha nm 1978 . im c bit trong phn k ton chi
ph ca Tng hoch k ton Php l chi ph c phn tch theo bn cht ch
khng phi l theo chc nng v bo co kt qu kinh doanh c trnh by trn c
s bn cht ca chi ph. Mc d Tng hoch k ton Php tp trung ch yu vo
lnh vc k ton ti chnh nhng phn III (vi dung lng 115 trang) a ra nhng
hng dn chi tit (khng bt buc) v vic t chc cc ti khon chi ph, theo
m hnh k ton qun tr chi ph ca Php c mc chi tit hn so vi m hnh
Anh M . Cc qui nh chung v k ton chi ph ti Php hng dn cc doanh
nghip nh gi hot ng bng cch lp bo co thc hin d ton trn c s cc
s liu k ton nhng trn thc t hu ht cc doanh nghip Php u khng vn
dng cc hng dn ny m h lp cc bo co nh gi hot ng hu nh ch da
trn cc thng tin phi ti chnh, ch khng da trn cc s liu ti chnh do k ton
cung cp (gi l les tableaux de bord), cc bo co ny rt khc bit so vi cc bo
co b phn ca cc trung tm trch nhim theo h thng k ton qun tr chi ph
Anh-M. Ti Php, mc d cc nghin cu v k ton u khuyn co nn s dng
nhiu tiu thc phn b chi ph cho cc trung tm trch nhim nhng trn thc t
vic p dng cc l thuyt ny rt hn ch, hu nh ch s dng cc tiu thc theo
khi lng sn xut. Nm 1990, theo yu cu ca EU, h thng k ton ca Ty Ba
Nha c nhng s thay i, khng cn b phn k ton chi ph qui nh cng trong
h thng k ton na. H thng k ton qun tr chi ph ca Ty Ba Nha nm 1987
chu s nh hng ln ca m hnh k ton Php nhng sang nhng nm cui ca
thp k 1990, nhng nh hng ca m hnh k ton Php t dn i, thay vo l

s nh hng ca m hnh k ton Anh. Bn thn h thng k ton qun tr chi ph


ca Php trong nhng nm gn y cng c nhiu thay i theo cc m hnh k ton
qun tr chi ph ca Anh v Nht Bn.
i vi cc nc vng Xcng-di-na-vi, H Lan v B, na u th k XX h
thng k ton qun tr chi ph ca cc nc ny chu s nh hng ca trng phi
k ton c, cn na sau th k XX li c nhng nh hng ng k ca trng
phi k ton M. Phng php ABC c p dng vi mt t l tng i cao,
khng km cc nc Anh, M: nm 1996 t l cc doanh nghip p dng phng
php ABC ti B l 19%, ti Phn Lan nm 1995 l 24%. Mc d vy phng php
ABC cc nc khc c p dng rt hn ch. Ti v Thu in phng php
ABC ch c s dng cho cc d n th im trong mt s lnh vc c th. Ti cc
nc an Mch, Hy Lp v Ty Ba Nha phng php ABC ch c p dng trong
cc cng ty con chu s chi phi ca cc cng ty m nc ngoi c p dng
phng php ABC. Ti cc nc an Mch, Phn Lan, v Ty Ba Nha phng
php chi ph bin i c s dng kh ph bin nhng ti Php, c v Hy Lp
phng php chi ph ton b li chim u th hn.
i vi cc nc ng v Trung u, trong chin tranh th gii II do b chin
ng bi c quc x nn h thng k ton ni chung v k ton qun tr chi ph
ni ring chu nh hng ln bi h thng k ton c. Sau chin tranh h thng
k ton ca cc nc ny li theo m hnh k ton ca Lin X c. n nhng nm
1980 h thng k ton ca cc nc ny c mt s s i mi theo h thng k ton
ca Php. T u thp nin 1990, vi s thay i h thng chnh tr, nn kinh t cc
nc ny chuyn i t k hoch ho tp trung sang kinh t th trng th h thng
k ton ni chung v k ton qun tr chi ph ni ring c nhng bc i mi r
rt. M hnh k ton qun tr chi ph p dng Ba Lan, Bun-ga-ri v Hung-ga-ri l
s pha trn gia m hnh ca Lin x c v Anh.
Kinh nghim vn dng k ton qun tr chi ph cc nc ang pht trin chu

Ti cc nc ang pht trin chu nh Xing-ga-po, Ma-lai-xi-a, n


hay Trung Quc k ton qun tr chi ph ang c s pht trin c v l lun v thc

tin. Cc l thuyt v k ton qun tr chi ph tng l lc hu nhng vn c


p dng kh ph bin cc nc ny.
Vic s dng d ton nh l mt cng c kim sot chi ph v nh gi hot
ng kh ph bin cc nc ang pht trin chu . Theo kt qu iu tra nm
1996, 1998, 2001, 2002 t l cc doanh nghip s dng d ton ti Xing-ga-po l
97%, ti Ma-lai-xi-a l 98%, ti n l 93%. T l ny thp hn ti Trung Quc
nhng cng ang c xu hng tng ln. L do ca thc t ny l nhn thc v thc
tin p dng k ton qun tr ti Trung Quc b nh hng bi c ch qun l kinh
t h hoch ho tp trung (trc nm 1979), cc nh qun l khng thy c trch
nhim trong vic lp k hoch doanh thu, li nhun. Tuy nhin vic m ca nn
kinh t l tin Trung Quc nhn thy tm quan trng cng nh hc tp cc
cch thc k ton qun tr chi ph ca phng Ty. Mt khc, do m ca nn kinh
t, cc cng ty nc ngoi hot ng kinh doanh ti Trung Quc mang cc h
thng k ton qun tr chi ph ca h du nhp vo Trung Quc. Cc l thuyt v
phn bit gia chi ph c nh v chi ph bin i, phn tch li nhun gp, phn tch
CVP, d ton linh hot ngy cng c nhn nhn l hu ch v c p dng trong
thc tin ti Trung Quc.
Phng php chi ph tiu chun cng c s dng kh ph bin ti cc
nc ang pht trin chu . T l cc doanh nghip s dng phng php chi
ph tiu chun n l 68%, Xing-ga-po l 56% v Ma-lai-xi-a l 70%.
Phng php chi ph tiu chun c cc doanh nghip ny s dng xc nh gi
ph sn phm, lp d ton, kim sot chi ph v nh gi hot ng. Ti Trung
Quc t l cc doanh nghip p dng phng php chi ph tiu chun c bit cao
(93%) do t nhng nm 1950 Trung Quc p dng m hnh k ton qun tr chi
ph ca Lin X c vi cc l thuyt v chi ph tiu chun, tuy nhin h thng chi
ph tiu chun thi k ny ch c s dng ch yu l cng c lp k hoch.
Ngy nay, h thng chi ph tiu chun ngy cng c s dng nh l mt cng c
kim sot hot ng, c bit l trong cc doanh nghip nc ngoi v doanh
nghip lin doanh Trung Quc.

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Phn tch CVP mc d c nhiu hn ch v c nhiu nh qun l cho rng t


c ch trong thc t nhng cng c p dng kh ph bin cc nc ang pht
trin chu . T l cc doanh nghip tin hnh phn tch CVP Xing-ga-po l
66% v Ma-lai-xi-a l 65%. Ti Trung Quc, phn tch CVP c cc nhn vin
k ton nh gi cao, mt phn l do mi trng kinh t Trung Quc t nhng nm
1980 c t l chi ph c nh tng cao to ra vn v cng sut hot ng ca cc
doanh nghip .
Phng php ABC c coi l mt phng php k ton qun tr chi ph
hin i nhng vic p dng phng php ny ti cc nc ang pht trin chu
cn kh khim tn so vi cc phng php truyn thng trnh by trn. Ti Xingga-po ch c 13% cc doanh nghip iu tra p dng phng php ny, vi mc
ch ch yu l xc nh cc ngun hot ng pht sinh chi ph. Ti Ma-lai-xi-a
t l ny l 18% nm 2002, tng rt nhiu so vi 4% nm 1998. Ti Trung Quc t
l ny v cng thp, ch khong t 1% ti 2%.
Phng hng p dng cc l thuyt k ton qun tr chi ph Vit Nam
Kinh nghim vn dng k ton qun tr chi ph cc nc trn th gii cho
thy mc d cc l thuyt v k ton qun tr chi ph c nhng bc pht trin rt
di nhng vic p dng cc l thuyt vo thc t cc nc rt a dng. Khng
phi tt c nhng l thuyt k ton qun tr hin i khi ra i u c p dng
ngay v cng khng phi tt c cc l thuyt k ton qun tr c in u khng cn
gi tr thc tin, m vic p dng cc l thuyt k ton qun tr ph thuc vo mi
trng kinh doanh, iu kin kinh t v trnh ca cc nhn vin k ton.
Vit Nam, khi nim v k ton qun tr chi ph c hnh thnh v pht
trin khong hn 10 nm nay v c chnh thc tha nhn trong Lut K ton
c Quc hi thng qua ngy 17/6/2003. Tnh n ht thng 1/2006 B Ti chnh
cng nh Hi K ton vn cha c nhng hng dn thc hin k ton qun tr
trong cc doanh nghip. C th ni vic p dng k ton qun tr chi ph trong cc
doanh nghip Vit Nam hin nay l hu nh cha c. Chnh v vy, mc d c
tip cn vi nhiu l thuyt k ton qun tr hin i nhng vic p dng ngay

11

nhng l thuyt vo thc tin hot ng ca cc doanh nghip Vit Nam l mt


vn thc s kh khn.
Theo kinh nghim p dng k ton qun tr cc nc trn th gii, ngay ti
cc nc c nn kinh t pht trin, c b dy pht trin k ton qun tr chi ph trn
c hai phng din l lun v thc tin th vic p dng nhng l thuyt k ton
qun tr chi ph hin i cn kh hn ch. Chnh v vy, vi iu kin kinh t thp
hn v nn mng v k ton qun tr chi ph hu nh cha c nn nhng l thuyt
v k ton qun tr chi ph hin i (phng php ABC, phng php target costing,
phng php Kaizen costing) cha th p dng c ngay mt cch trit trong
cc doanh nghip Vit Nam. Trc mt, cc doanh nghip Vit Nam s tng bc
p dng cc l thuyt k ton qun tr chi ph truyn thng nhng vn rt c ch
trong vic xy dng h thng thng tin qun tr doanh nghip. C th tin tng
rng, mc d cha c nhng hng dn c th, nhng xut pht t tnh cnh tranh
ngy cng cao trong hot ng kinh doanh, cc doanh nghip Vit Nam s t thy
nhu cu thit yu i vi h thng thng tin k ton qun tr chi ph v s c nhng
vn dng linh hot cc l thuyt k ton qun tr chi ph cho ph hp vi c im
hot ng kinh doanh ca n v mnh.
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