NGHIEN CliU TRAO DOI

Loi nhuan tren bao cao ket qua

hoat dong kinh doanh va nhttng
cam hkj doi vdi nha dau tu
II HUYNH LOI
y xuAt hidn va nhflng
bien cd, nhflng thdng
tram cua thi trfldng
chflng khoan d Viet Nam
dd tdc dpng den tdm ly
nhd dAu tu, sy than trpng hon
efla nhd ddu tu ve sfl dyng thdng
tin tai ehinh trdn bao cAo tai
chinh. Thdng tin lpi nhudn trdn
bdo cao kdt qua hogt dpng kinh
doanh efla doanh nghiep Viet
Nam la mdt trong co sd dfl lieu
quan trpng eho quydt djnh ddu tu,
nhflng cung chinh thdng tin lpi
nhudn trdn bao cao kdt qua hogt
dpng kinh doanh efla doanh
nghipp Viet Nam eung dang ehfla
dung nhflng egm bdy vdi eae
quydt dinh dAu tu.
Lpi nhugn IA mpt ehi tidu tai
chinh quan trpng, the hidn kdt
quA, hidu quA hogt dpng san xuAt
kinh doanh efla doanh nghidp vA
cflng la chi tidu tai chinh co sd de
dAnh giA, dy bAo khA ndng, tidm
ndng sinh Idi efla doanh nghiep.
Theo che dp Re toan Viet Nam, lpi
nhuAn efla eac edng ty dgi chflng
dflpc trinh bAy trdn BAo eao ket
qua hogt dpng kinh doanh vA
cdng bd cdng khai trdn cAe
phuong tidn thdng tin. (Bang 1)
Thfl nhAt, nghidn cflu ve
phuong phap tinh ehi tidu lpi
nhudn trdn Bdo eao ke't qua hogt
dpng kinh doanh, Ipi nhudn dupe
the hidn trdn Bao cdo kdt qua
hogt ddng kinh doanh cua doanh
nghipp Viet Nam hien nay dupe
tinh theo phflong phdp toan bd.
PhflOng phdp todn bd cho rdng tat
ca chi phi sAn xuAt deu lidn quan
ddn kdt qua san xudt, ndn ehi phi
san xuAt la chi phi san pham va

chi phi ban hang, chi phi quan ly

doanh nghidp, chi phi tdi chinh la
chi phi thdi ky. Nhu vdy, chi phi
sdn xuAt phat sinh trong 1^ mpt
phAn ghi nhdn vao gid vdn hang
ban trdn BAo cAo kdt qua hogt
ddng kinh doanh (sd Iflpng san
phAm tidu thy x gia thanh don
vl), mpt phAn ghi nhdn vdo gid
vdn sdn pham tdn kho cudi ky
(ehi phi san xuAt dd dang cudi ky,
chi phi san xuAt cua thanh pham
tdn kho cudi ky) va chi phi bAn
hang, chi phi quan ly doanh
nghidp, ehi phi tAi ehinh phAt
sinh trong kj' dupe ghi nhdn todn
bp trdn bao eao ket qua hogt dpng
kinh doanh. Theo phuong phap
todn bd, lpi nhudn trdn Bdo cdo
kdt qua hogt dpng kinh doanh
thudng cd xu hudng tich cue hon
vi lpi nhudn vdn xuAt hidn dfl tinh
hinh tidu thy tdt hay xAu, tieu thy
nhieu giA vdn phan bd nhieu, tidu
thy it gia vdn phdn bd it vd thdng
tin gia vdn sdn pham tdn kho
cung thudng cd xu hfldng tich
eye hon, gia tri cao hon vl gia vdn
san phAm tdn kho bao gdm ea
bie'n phi va dinh phi san xuAt.
Thuc trgng nay ddn den nha dAu
tu ngd nhdn tinh hinh lpi nhudn
efla doanh nghidp khd quan hon.
Sy ngp nhdn nAy rat de dang
nhdn biet qua so sanh lpi nhudn,
gid vdn san pham tdn kho dupe
the hien trdn bAo cao kdt qua
hogt dpng kinh doanh trong
trudng hpp tinh theo phflong
phap loan bp va tinh theo phflOng
phdp tryc tidp. Theo phflOng
phdp tryc tiep cho rdng ehi cd
bien phi san xuAt lidn quan den
kdt qua san xuAt trong kj' nen chi

4 6 TAP CHI KI^M TOAN I SD 1 N A M 2 0 1 O

ed bien phi sdn xuAt IA chi phi

sAn pham va dinh phi sAn xudt,
chi phi bdn hang, chi phi quAn ly
doanh nghidp, ehi phi tAi ehinh
ddu IA ehi phi thdi kj?. Nhu vdy,
bien phi san xuAt trong ky mpt
phAn ghi nh^n vAo giA vdn hang
bAn (sd Iflpng san phAm tidu thy
X bien phi sAn xuAt don vl), mpt
phAn ghi nhdn vao giA vdn sAn
pham tdn kho cudi ky (bien phi
san xuAt cua sAn phAm dd dang
cudi ky, bien phi san xuAt efla
thAnh phAm tdn kho cudi kj") va
djnh phi san xuAt, chi phi bAn
hang, chi phi quan ly doanh
nghiep, chi phi tAi chinh phAt
sinh trong kj' dupe ghi nhdn toan
bd trdn bdo cdo ket qua kinh
doanh. Quan sdt cdng ty sAn xuAt
kinh doanh ABC, vdi mflc tidu thy
750sp, don gia bAn 2.000 d/sp;
chi phi san xuAt gdm bidn phi vAt
tu, nhdn cdng, bidn phi sdn xuAt
khAc 1.000 d/sp, djnh phi san
xuAt 420.000d, mflc sAn xuAt
1.400sp; ehi phi ban hang vdi
bidn phi 100 d/sp, djnh phi

NGHIEN CliU TRAO DOI

lOO.OOOd; chi phi quan ly doanh

nghidp vdi bidn phi 100 d/sp,
djnh phi SO.OOOd va chi phi ldi
vay la 95.000d. Rdt qud lpi nhudn
theo hai phuong phdp tinh dupe
thd hipn qua (BAng 2)
Nhfl v^y, qua nghidn cflu lpi
nhudn trdn BAo cAo kdt qua hogt
dpng kinh doanh, cflng mpt tinh
hinh hogt ddng nhflng Ipi nhudn
the hidn trdn Bao eao ket qua
hogt ddng hoAn toan khAc nhau
vdi nhflng phflong phAp tinh khAc
nhau. VA chinh sy khAc nhau nAy
chi ra cAc egm bay mA nhA dAu tu
cAn chfl y khi phdn tich Ipi nhudn
trdn Bao cdo kdt quA hogt dpng
kinh doanh efla cAc doanh nghidp
Viet Nam, dd IA :
(1) Cung mpt tinh hinh kinh

doanh nhung lpi nhudn the hidn

trdn Bdo cdo ket qua hogt dpng
efla doanh nghidp ed xu hudng
cao hon, tich eye hon ndn nha
dAu tu dd ngd nhdn tinh hinh, kdt
qua, tiem ndng hogt ddng efla
doanh nghidp tdt hon mac ddu cd
the doanh nghidp dang roi vdo
tinh trgng tidu thy khd khan,
hang tdn kho gia tdng, nguy co
phd sAn.
(2) GiA trj hAng tdn kho cao
hon vi dupe phdn bd mpt phdn
dinh phi san xudt ddn den nha
dAu tu dd gian tidp ngp nhan tinh
hinh, kdt quA, tiem ndng hogt
dpng efla doanh nghidp tdt hon
do gia tri tai san eao hon trong
khi dinh phi san xudt la ehi phi
dai hgn doanh nghidp phAi gAnh

chiu hAng kj', trong nhieu ndm

khd cdt giam.
Thfl hai, nghidn cflu phflong
phdp the hidn chi tidu lpi nhudn
trdn Bdo eao ket quA hogt dpng
kinh doanh, lpi nhudn thd hidn
trdn Bdo eao ket qua hogt dpng
kinh doanh dupe trinh bAy tAch
bidt vdi hAng tdn kho, vdi ehi phi
trA trfldc vA chi phi phai tra. Nhfl
vdy:
(1) Rhi nhdn dinh lpi nhudn,
nhd ddu tu thudng bd qua mdi
quan he, anh hudng gifla lpi
nhudn vdi hang tdn kho. Tfl dd,
khi danh giA, dfl bAo tinh hinh Ipi
nhudn doanh nghidp ed hdng tdn
kho vdi xu hudng giAm giA nhanh,
nhA dAu tu thudng bd qua nhflng
rfli ro, nhflng anh hfldng nghidm

Bang 1 - Bao cao ket qua ho^t dpng ldnh doanh.

Don vj bao do:
Dja chi:

Mau so B 02 - DN
(Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20/03/2006 cua Bp truong BTC)
BAO CAO KET QUA HOAT D Q N G KINH DOANH
Nam
Dan vi tinh:.

CHi TlfeU
1
1. Doanh thu bin hang \k cung cap djch vy
2. Cac khoan giam trir doanh thu
3. Doanh thu thuan ve bin hing \k cung cap dfch vu (10 = 01 - 02)
4. Gia von hing bin
5. Lffi nhu|n gyp v^ ban hing vk cung cap djch vy (20 = 10-11)
6. Doanh thu hoyt dyng tii chinh
7. Chi phi tii chinh
- Trong do: Chi phi I3i vay
8. Chi phi bin hing
9. Chi phi quan ly doanh nghifp
10 Lyi nhu$n thuan tw hoyt dyng kinh doanh
{30 = 20+ ( 2 1 - 2 2 ) - ( 2 4 + 25)}
ll.Thunhypkhic
12. Chi phi khic
13. Lffi nhu$n k h i c (40 = 31 - 32)
14. Tong lyi nhuyn ke t o i n tnrarc thue
(50 = 30 + 40)
IS. Chi phi thue TNDN hi$n h i n h
16. Chi phi thue TNDN h o i n i^i
17. L/yi nhu$n sau thue thu nh$p doanh nghifp
(60 = 50 - 51 - 52)
18. L i i Cff ban trn co phien (*)

NguM l|p bieu

(Ky, hp ten)

Mi
so
2
01
02
10
11
20
21
22
23
24
25
30

Nim
nay
4

VI.25

i.soo.oood

V1.27

975.000d
525.000d

Thuyet
minh

VI.26
VI.28

Nim
tnrarc

95.000d
I75.000<1
I55.000d
lOO.OOOd

31
32
40
50
51
52
60

VI.30
VI.30

70
L^p, ngay... thang... ndm .
Giim d6c
(Ky, hp ten, dong dau)

Ke toin truvng
(Ky, hp ten)

Ghi cIti: (*) Chi tieu nay chi dp difng doi vai cong ty co phdn.

so

1 NAM 2 0 1 D I T A P C H I K l f i M T O A N

47

NGHIEN CliU TRAO DOI

trpng cua giam gia hang tdn kho

ddn lpi nhudn trong tuong lai vd
ngflpc lai, khi danh gid, dfl bdo
tinh hinh lpi nhudn doanh
nghidp cd hang tdn kho vdi xu
hfldng tdng gia, nha dAu tu
thfldng bd qua nhflng lpi ich tiem
tdng cua tang gid hdng tdn kho
den lpi nhudn tuong lai. Quan sat
bdo cdo tai chinh efla nhieu
doanh nghidp Viet Nam trong thdi
gian gdn ddy dang dflpc niem yet
tren thi trfldng chflng khodn d
Viet Nam hay edng bd trdn eac
phflong tidn thdng tin dgi chung
vdi gia tri hang tdn kho trdn bang
can ddi ke toan cd gid tri gAp
nhieu lAn, ed khi ea trdm ldn so
vdi lpi nhudn, trong khi dd tinh
hinh mat gia eua hang tdn kho
dang didn ra vd chi cAn xay ra vai
phdn trdm thi eon sd Ipi nhudn
tren Bdo eao ke't qua hogt dpng
kinh doanh hodn toan vo nghia.
(2) Rhi nhdn dinh lpi nhudn
nha dau tfl eung thudng de bd
qua quan he, anh hudng efla ehi
phi tra trfldc, ehi phi phdi trA den
lpi nhudn. Trong trudng hpp, ehi
phi tra trudc tdn dpng ldn se ed
nguy CO lam suy gidm lpi nhudn
trong tuong lai va ngupe lgi, trong
trudng hpp chi phi phai tra tdn

Bang 2 - Bang so sanli lai nliuan tren Bao cao kit qua /loat dpng kinli doanh tmh
theo phueng phap toan bp va phinmg phap true Hep.
Phnvng phap toaa bp
IJSouh dm
[750sp I 2.000 tf/sp)
Z.Gia von hang ban
750spx IJOOd/sp)
t.Ljri h H M gpp

l.SO.O0Od

Pkvoas pbap trfc

I.Doaah Iba

975.000d

2.Bien phi

525.000d

Bien phi san xuat

(750spx I.OOOd/sp)
Bien phi ban hang
(750 s p x lOOd'sp)
Bien phi quan ly
( 7 3 0 s p x lOOd/sp)

\.C\n phi tai chinh

95.000d

5 X h i phi ban hang :

750spx 100d/sp+ lOO.OOOd)
&.Chi phi quan ly doanh nghiep:
(750sp X lOOd/sp + SO.OOOd)

175.0O0d

T . U r i nhoaa t m o c Ihac T N D N
8 . G u VOD sao p h i i n toa kho ;
(650 sp I IJOO d/sp)

I53.000d

lOCOOOd
84S.000d

tiep

dpng ldn lgi cd kha ndng tiem

tang tdng lpi nhuAn trong tuong
lai.
Mae dAu thdng tin tai ehinh,
thong tin lpi nhuan khdng phai Id
CO sd quydt dinh di ddn mpt quydt
dinh ddu tu efla nhd ddu tu,
nhung mpt quydt dinh dAu tu
khdng the thidu thdng tin tai
chinh, thdng tin lpi nhudn. Trong
bai vidt nay, tae gia mudn gfli ddn
quy doe gia, nhat la nhflng nha
dau tu mpt khia cgnh nhdn thflc,
phdn tich lpi nhudn trong ddu tu
de trAnh nhflng egm bdy khi tidp
cdn thdng tin trdn Bao cdo kdt
qua boat dpng kinh doanh.131

48

sd nghidn cflu, dAnh gia cua cac

CO quan nha nfldc da chi ra. Vi
vdy, RTNN cAn tham gia sdu vao
qua trinh nay de giam thieu
nhflng tAc dpng tidu cue. Sau khi
doanh nghidp da cd phAn hoA,
RTNN vdn phai theo doi tidp va
vdn phai gifl quyen va trdch
nhidm kiem loan trdn co sd ty Id
vdn eiia Nha nudc d doanh
nghidp. Va mudn danh glA phan
ciia Nha nudc thi tAt ydu phai
danh giA chung tren tdng the tinh
hinh tai san va tdi chinh ciig
doanh nghiep.
Ddi vdi cac doanh nghipp chuAn
bi ed phAn hoa thi rAt nen va cAn
kiem toan trudc khi cd phan hoA.

T A P C H i KIEM T D A N I SO 1 NAM 2D1 D

Chenh lech
OOd

750.000d
75.000d
75.000d

3.S0 dir dam pbi

(Doaab tbu - Biea pbi)
4 . 0 i n h phi
San xuat
Ban hang
Quan ty doanh nehi.ep
Tai chinh
S.Ljri nbajui (ncirc tbae T N D N
S.Gia VOB saa p b A n loa kbo
(650 sp I 1.000 d/sp)

600.000d

420.000d
lOO.OOOd
gO.OOOd
95.000d
(95.000d)
650.e0d

IW-IIMd
IK.eOM

Tai li$u tham khao

1. Ray H.Garirison va Eric W.Noreen
(2005), Managerial Accounting, Mc
Graw - Hill Companies, Inc.
2. Robert S.Kaplan, Anthony
A.Atkinson (1998), Advanced
Management Accounting, third edition,
Prentice Hall International, Inc.
3. Jan R.Williams, Susan F.Haka,
, Mark S.Bettner (2005), Finacial &
Managerial Accounting the basic lor
business decisions, McGraw-Hill
Companies,
4. Leopolo A.Bernstein, John J.Wild
(1998), Financial Statement Anaalysis,
sThe McGraw Hill Companis,

Vai tro cua Kiem toan Nha nuQc..

Cdu chuydn nay d nfldc Nga dd
trd thanh mpt bai hpc dAt giA khi
nfldc Nga d gt tfl nhdn hda, khien
nhflng nha may tri gid vai tram
trieu USD ehi eon lgi mAy trdm
USD, va tai san cdng do hang
trieu ngudi dan tich cdp, ddng
gdp nhieu ndm de hinh thanh
trong chdc Idt bdng trd thanh tai
sAn tu cua mpt sd ca nhdn, de rdi
nhflng trieu phfl, "trpe phfl" mdi
dd quay trd lgi lung dogn, lam suy
yeu nen kinh te va gdy ra bao vAn
de xa hpi cho dAt nudc. Nha nudc
ta dd tidn hdnh cd phan hda
DNNN mpt cdch than trpng,
nhung cung khong trdnh khdi
nhflng sai sdt nhdt dinh nhfl mpt

I.S.MOd

(Tiep theo trang 54)

Nhu vay nd se giflp cho chflng ta

cd mpt bfle tranh trung thue vd
doanh nghiep, tfl dAy cAc co quan
nha nfldc lien quan se ed them cO
sd de danh gia doanh nghidp dung
mflc hon va nhflng nha dAu tfl
ctmg cd chd dfla tin cgy hon dd
quyet djnh mua ed phAn. NhA
nudc ndn sii dung kdt qua kidm
toan ciia RTNN cdng vdi kdt qua
ciia ban thAm dinh dd cho ra mdt
kdt qua khach quan. Sy phdi hpp
dd cang rAt cAn thidt khi chflng ta
ehfla thflc hidn dAu giA edng khai
doanh nghidp khi cd phAn hda...
Xin cdm on b ^ f m
NH! NGUYEN (thgc hi$n)