Ke Toan Quan Tri

Tuesday, April 12, 2011
Bai giang Ke toan quan tr
TRNG AI HOC NHA TRANG KHOA KE TOAN TAI CHNH BO MON KIEM TOAN
BAI GIANG
KE TOAN QUAN TR
Giang vien giang day ThS ang Th Tam Ngoc ThS Nguyen Tuan ThS Nguyen Thanh Cng
Tai lieu tham khao

o Vn Ti, TS. V Vn Nh, Trn Anh Hoa (2003), K ton qun tr p dng cho cc doanh nghip Vit Nam, NXB Ti chnh. Phm Vn Dc (2008), K ton qun tr v phn tch kinh doanh, NXB Thng k. ThS. Bi Vn Trng (2008), K ton qun tr, NXB Lao ng X hi.
PGS.TS.
CHNG I: KHAI QUAT ve KE TOAN QUAN TR CH KHA QUA ve KE TOA QUA

I. Khai niem va ban chat cua ke toan quan tr. Kha nie va ba cha cu ke toa qua II. Phan biet ke toan quan tr va ke toan tai chnh. bie ke toa qua va ke toa ta ch III. Vai tro va ky thuat nghiep vu c ban cua KTQT. tro va thua nghie vu ba cu IV. To chc he thong KTQT trong doanh nghiep. To ch he tho ng nghie p.
CHNG II: PHAN LOAI CHI PH CH LOA PH

I. Khai niem ve chi ph. Kha nie ve ph II. Phan loai chi ph san xuat kinh doanh. loa ph sa xua
CHNG III: PHAN TCH MOI QUAN CH T MO CHI PH-KHOI LNG-LI NHUAN (CVP) PH KHO L NG- L NHUA
HE HE
I. Khai niem c ban s dung trong phan tch moi quan he gia Kha nie ba s du t mo he gi chi ph khoi lng li nhuan. ph kho l ng l nhua n. II. ng dung moi quan he CVP vao qua trnh ra quyet nh ng du ng mo he va qua tr quye kinh doanh ngan han. nga ha n. III. Phan tch iem hoa von. t ie hoa vo IV. Nhng han che khi phan tch moi quan he CVP. Nh ha che t mo he CVP.
CHNG IV: KE TOAN TRACH NHIEM QUAN LY CH KE TOA TRA CH NHIE QUA LY
I. Khai niem va ban chat cua ke toan quan tr. Kha nie va ba cha cu ke toa qua II. He thong trung tam trach nhiem. He tho ng tra ch nhie III. Bao cao bo phan. Ba ca bo pha n.
CHNG V: D TOAN SAN XUAT KINH DOANH CH D TOA SA XUA

I. Khai quat ve d toan. Kha qua ve toa n. II. nh mc chi ph. m ph III. Phng phap lap d toan. Ph pha la d toa n.
CHNG VI: NH GIA SAN PHAM CH GIA SA PHA

I. nh gia san pham thong thng. gia sa pha th ng. II. nh gia san pham theo thi gian lao ong va nguyen vat lieu II. gia sa pha th ng va va lie s dung. du ng. III. nh gia san pham chuyen nhng. gia sa pha chuye nh ng. IV. Xac nh gia ban san pham mi. Xa gia ba sa pha m i.
CHNG VII: THONG TIN THCH HP CHO CH TH H QUYET NH KINH DOANH NGAN HAN QUYE NGA HA
I.Nhan dien thong tin thch hp. I.Nha die th h p. II. ng dung thong tin thch hp e ra quyet nh kinh doanh ng du th h quye ngan han. nga ha n.
CHNG I CH
KHAI QUAT ve KE TOAN QUAN TR

I. Khai niem va ban chat cua ke toan quan tr. Kha nie va ba cha cu ke toa qua tr.
1. Lc s hnh thanh va phat trien cua ke toan quan tr. tha va pha trie cu ke toa qua tr. + Trc 1960 Tr Ke toan - Ke toan tai chnh lap BCTC Ke toa Ke toa ta ch la + T nam 1960 en nam 1980 Ke toan - Ke toan tai chnh lap BCTC Ke toa Ke toa ta ch la - Ke toan chi ph xac nh va kiem soat chi ph Ke toa ph xa va kie soa ph + T nam 1980 en nay Ke toan - Ke toan tai chnh lap BCTC Ke toa Ke toa ta ch la - Ke toan quan tr - Xac nh va k.soat chi ph Ke toa qua Xa va k.soa ph - Tham gia giai quyet cac van gia quye ca va e lien quan en quan tr DN. qua
Tai Viet Nam: He thong ke toan Viet Nam t trc en nay la mot He tho ng ke toa Vie tr la mo Ta Vie
he thong ke toan hon hp gia KTTC va KTQT. Cac yeu to cua KTQT he tho ng ke toa h gi va Ca ye to cu bieu hien qua mot so iem sau: bie hie mo so ie sau: - Cac phng phap hach toan chi ph e tnh gia thanh san pham Ca ph pha ha ch toa ph gia tha nh sa pha phuc vu cho qua trnh quan ly va kiem soat chi ph la noi dung cua phu vu qua tr qua ly va kie soa ph la no cu KTQT. - Cac phng phap phan bo chi ph va tnh gia tr hang ton kho la Ca ph pha bo ph va gia ha ng to la bieu hien cua KTQT. bie hie cu - Ke toan chi tiet la 1 phan cua KTQT. KTQT s dung ke toan chi tiet Ke toa tie la pha cu du ng ke toa tie e thiet ke cac bao cao ac thu cung cap cho nha quan tr. . thie ke ca ba ca thu ca nha qua tr - Che o hng dan trong he thong chuan mc ke toan Viet Nam the Che ng he tho ng chua ke toa Vie the hien thong tin nh hng cho KTQT. hie ng - Cac bao cao ke toan va la nguyen nhan va la ket qua cua KTQT. Ca ba ca ke toa la la ke qua cu Cho en nam 2003, khi Luat Ke toan ban hanh mi qui nh ro Lua Ke toa ha nh m rang Ke toan tai n v ke toan gom KTTC va KTQT va mi ay, ra ng Ke toa ta ke toa go va KTQT va m thang 6/2006, Bo Tai chnh a co thong t hng dan thc hien tha ng Bo Ta ch co ng th hie KTQT trong doanh nghiep. nghie
2. Khai niem va ban chat cua ke toan quan tr. Kha nie va ba cha cu ke toa qua tr. 2.1 Khai niem: Kha nie Theo Luat Ke toan Viet Nam, Ke toan quan tr la viec thu thap, x ly, phan tch va cung cap thong tin kinh te, tai chnh theo yeu cau quan tr va quyet nh kinh te, tai chnh trong noi bo DN. 2.2 Ban chat ke toan quan tr:
- KTQT khong ch thu nhan va tong hp cac thong tin ve cac nghiep vu kinh te phat sinh ma con s dung cac phng phap khoa hoc e phan tch va x ly chung phuc vu cho cong tac quan ly cua nha quan tr; - KTQT cung cap thong tin ve hoat ong kinh te tai chnh trong pham vi yeu cau quan ly trong noi bo DN; - KTQT la mot bo phan cua cong tac ke toan; la cong cu quan trong trong cong tac quan ly noi bo.
II. Phan biet ke toan quan tr va ke toan tai chnh. bie ke toa qua va ke toa ta chnh.
1. iem giong nhau. ie gio ng nhau.
- Co cung oi tng nghien cu. Co cu ng ng

- Cung da tren he thong ghi chep ban au cua ke toan. Cu ng he tho ng che cu ke toa - eu the hien trach nhiem cua ngi quan ly. the hie tra ch nhie cu ng qua ly
2. iem khac nhau: ie kha nhau:

Can c phan biet oi tng s dung thong tin
Ke toan tai chnh

Ca nhan, to chc ben ngoai DN - Phan anh qua kh
Ke toan quan tr
Nha quan tr trc tiep ieu hanh hoat ong DN - Hng ve tng lai
ac iem thong tin - Tuan theo ung chuan - Linh hoat, toc o, thch mc, nguyen tac ke hp toan. Pham vi bao cao Ky bao cao Tnh phap lenh Toan DN nh k (qu, nam) Co tnh phap lenh Tng bo phan, tng khau cong viec Thng xuyen hn. Khong co tnh phap lenh
III. Vai tro va ky thuat nghiep vu c ban cua KTQT. tro va thua nghie vu ba cu
1. Vai tro cua KTQT tro cu
Hoach nh
Xac nh muc tieu, lap ke hoach
Lap d toan
To chc-thc hien
Vach ra cau truc cua to chc ieu khien va phoi hp
Ra quyet nh
Cung cap thong tin cho cac quyet nh hang ngay
Kiem soat
Theo doi, so sanh, ieu chnh
Cung cap bao cao thc hien va cac ch tieu e .gia

2. Cac phng phap ky thuat nghiep vu c ban cua KTQT. Ca ph pha thua nghie vu ba cu - Nhan dien va phan loai chi ph san xuat kinh doanh. - S dung ky thuat phan tch, so sanh. - Mo hnh hoa cac moi quan he. - Thiet ke thong tin tren cac bao cao. - Truyen at thong tin di dang phng trnh va o th.
IV. To chc he thong KTQT trong doanh nghiep. To ch he tho ng nghie

1. Mo hnh to chc KTQT trong doanh nghiep. - To chc he thong KTQT ket hp chat che vi KTTC. - To chc he thong KTQT oc lap vi KTTC. 2. Noi dung to chc thc hien KTQT trong doanh nghiep. Theo Thong t so 53/2006/TT-BTC ngay 12/06/2006, to chc thc hien KTQT trong doanh nghiep theo cac noi dung sau: - To chc van dung chng t ke toan, tai khoan ke toan, so ke toan. - To chc van dung lap bao cao KTQT va to chc phan tch thong tin kinh te, tai chnh.
2.1 Nguyen tac to chc van dung chng t ke toan. - Van dung cac nguyen tac, phng phap ve lap, luan chuyen, quan ly va s dung chng t ke toan phu hp vi ieu kien cu the cua doanh nghiep. - Cu the hoa va bo sung cac noi dung can thiet vao tng mau chng t ke toan a c quy nh e phuc vu cho viec thu thap thong tin quan tr noi bo doanh nghiep. - S dung cac chng t ban au, chng t thong ke trong ieu hanh san xuat, kinh doanh cua doanh nghiep e ke toan quan tr khoi lng san pham (cong viec), thi gian lao ong, lap ke hoach. - c thiet ke va s dung cac chng t noi bo dung cho ke toan quan tr ma khong co quy nh cua Nha nc. c thiet lap he thong thu thap va cung cap thong tin nhanh, kp thi qua Email, Fax va cac phng tien thong tin khac.
2.2 Nguyen tac to chc van dung tai khoan ke toan. - Doanh nghiep can c vao he thong tai khoan ke toan do Bo Tai chnh ban hanh hoac c Bo Tai chnh chap thuan ap dung cho doanh nghiep e chi tiet hoa theo cac cap (cap 2, 3, 4) phu hp vi ke hoach, d toan a lap va yeu cau cung cap thong tin cua ke toan quan tr trong doanh nghiep. - Viec chi tiet hoa cac cap tai khoan ke toan da tren cac yeu cau sau: + Xuat phat t yeu cau cung cap thong tin ke toan quan tr cua tng cap quan ly. + Cac tai khoan co moi quan he vi nhau can am bao tnh thong nhat ve ky hieu, cap o,(V du: TK 15411, 51111, 63211, 91111,...). + Viec chi tiet hoa tai khoan khong c lam sai lech noi dung, ket cau va phng phap ghi chep cua tai khoan.
- Doanh nghiep c m tai khoan ke toan chi tiet theo cac cap trong cac trng hp sau: + Ke toan chi ph san xuat va tnh gia thanh theo tng cong viec; San pham, mat hang, bo phan san xuat, kinh doanh,... + Ke toan ban hang va xac nh ket qua kinh doanh theo tng cong viec, san pham, mat hang, bo phan san xuat, kinh doanh,... + Ke toan hang ton kho theo tng th, loai. + Ke toan cac nguon von, cac khoan vay, cac khoan n phai thu, phai tra,...theo chu the va tng loai. Ngoai ra tuy theo yeu cau cung cap thong tin ke toan quan tr ma doanh nghiep thiet ke chi tiet hoa cac tai khoan ke toan cho phu hp.
2.3 Nguyen tac to chc van dung So ke toan. - Doanh nghiep can c vao he thong so ke toan do Bo Tai chnh ban hanh hoac c Bo Tai chnh chap thuan ap dung cho doanh nghiep e bo sung cac ch tieu, yeu cau cu the phuc vu cho ke toan quan tr trong doanh nghiep. Viec bo sung hoac thiet ke cac noi dung cua so ke toan khong c lam sai lech noi dung cac ch tieu a quy nh tren so ke toan va can phu hp vi yeu cau quan ly cua doanh nghiep. - Doanh nghiep co the thiet ke cac so ke toan mi phu hp vi yeu cau quan ly chi ph, doanh thu va xac nh ket qua kinh doanh theo bo phan, mat hang, cong viec va cac yeu cau khac cua ke toan quan tr.
2.4 Yeu cau, noi dung bao cao KTQT. a. Yeu cau thiet lap he thong bao cao ke toan quan tr. + He thong bao cao ke toan quan tr can c xay dng phu hp vi yeu cau cung cap thong tin phuc vu quan ly noi bo cua tng doanh nghiep cu the. + Noi dung he thong bao cao ke toan quan tr can am bao cung cap ay u va am bao tnh so sanh c cua cac thong tin phuc vu yeu cau quan ly, ieu hanh va ra cac quyet nh kinh te cua doanh nghiep. + Cac ch tieu trong bao cao ke toan quan tr can phai c thiet ke phu hp vi cac ch tieu cua ke hoach, d toan va bao cao tai chnh nhng co the thay oi theo yeu cau quan ly cua cac cap.
b. He thong bao cao ke toan quan tr. He thong bao cao ke toan quan tr chu yeu cua mot doanh nghiep thng bao gom: - Bao cao tnh hnh thc hien: + Bao cao doanh thu, chi ph va li nhuan cua tng loai san pham, hang hoa, dch vu; + Bao cao khoi lng hang hoa mua vao va ban ra trong ky theo oi tng khach hang, gia ban, chiet khau va cac hnh thc khuyen mai khac; + Bao cao chi tiet khoi lng san pham hoan thanh, tieu thu; + Bao cao chap hanh nh mc hang ton kho; + Bao cao tnh hnh s dung lao ong va nang suat lao ong; + Bao cao chi tiet san pham, cong viec hoan thanh; + Bao cao can oi nhap, xuat, ton kho nguyen lieu, vat lieu, san pham, hang hoa;
+ Bao cao chi tiet n phai thu theo thi han n, khach n va kha nang thu n; + Bao cao chi tiet cac khoan n vay, n phai tra theo thi han n va chu n; + Bao cao bo phan lap cho trung tam trach nhiem; + Bao cao chi tiet tang, giam von chu s hu. - Bao cao phan tch: + Phan tch moi quan he gia chi ph, khoi lng va li nhuan; + Phan tch tnh hnh tai chnh cua doanh nghiep; + Phan tch cac nhan to anh hng en tnh hnh thc hien ke hoach san xuat va tai chnh Ngoai ra, can c vao yeu cau quan ly, ieu hanh cua tng giai oan cu the, doanh nghiep co the lap cac bao cao ke toan quan tr khac.
CHNG II CH
PHAN LOAI CHI PH
I. Khai niem ve chi ph. 1. Khai niem chi ph. Chi ph la bieu hien bang tien cua toan bo nhng hao ph ve lao ong song va lao ong vat hoa ma doanh nghiep phai bo ra co lien quan en hoat ong san xuat kinh doanh trong mot thi k nhat nh. Trong ke toan, khai niem chi ph c hieu la tong gia tr cac khoan lam giam li ch trong k ke toan di hnh thc cac khoan tien chi ra, cac khoan khau tr tai san hoac phat sinh cac khoan n dan en lam giam von chu s hu. 2. Phan biet chi ph va chi tieu. Chi tieu cua DN la s chi ra, s giam i thuan tuy cua TS DN; khong ke cac khoan o dung vao viec g va dung nh the nao. Theo 2 khai niem tren th gia chi ph va chi tieu co moi lien he mat thiet vi nhau nhng ong thi cung co s khac nhau ve lng va thi iem phat sinh.
S khac nhau ve lng kha ve ng

Chi tieu la c s cua chi ph, nhng chi ph khong bao gom la s cu ph nh ph go nhng khoan chi co cac ac iem sau: nh khoa co ca ie sau: - Cac khoan chi tieu lam giam tai san nay nhng lai lam tang tai Ca khoa la gia ta sa na nh la la ta san khac. sa kha - Cac khoan chi tieu lam giam tai san cua doanh nghiep nhng Ca khoa la gia ta sa cu nghie nh ong thi cung lam giam mot khoan n phai tra. ng th la gia mo khoa n pha tra Nh vay, chi ph la nhng khoan chi lam giam tai san hoac lam Nh va ph la nh khoa la gia ta sa hoa la tang khoan n trong doanh nghiep ma khong kem theo ieu kien khoa n nghie ma ke ie kie khac. kha
S khac nhau ve thi iem phat sinh kha ve th ie pha

Tien,N phai tra NVL,CCDC,L CPSX & Zsp
Qua trnh chi tieu
Phat sinh chi ph
Tien,CCDC,TSC
Chi ph tra trc,Kh.hao
CPSX & Zsp
Chi tieu ph.sinh ky nay
Ghi nhan chi ph ky sau
Tien,L,Dch vu
Chi ph phai tra
CPSX & Zsp
Chi tieu ph.sinh ky sau
Ghi nhan chi ph ky nay
II. Phan loai chi ph san xuat kinh doanh.

1. Phan loai chi ph SXKD theo chc nang hoat ong. Can c vao tnh chat, muc ch cua tng loai hoat ong trong doanh nghiep, CPSXKD c chia thanh: a. Chi ph cho hoat ong SXKD thong thng : - Chi ph san xuat: CPNVLTT, CPNCTT, CPSXC. - Chi ph ngoai san xuat: CPBH, CPQLDN. - Chi ph tai chnh. b. Chi ph cho hoat ong khac: Chi ph khac.
2. Phan loai chi ph SXKD theo moi quan he vi cac khoan muc tren BCTC. a. Chi ph san pham: La chi ph gan lien vi qua trnh san xuat san pham hay qua trnh mua hang hoa ve e ban. b. Chi ph thi ky: La chi ph e hoat ong kinh doanh trong ky; no khong tao nen gia tr hang ton kho ma anh hng trc tiep en ket qua li nhuan cua ky ma chung phat sinh. S khac nhau gia chi ph san pham va chi ph thi k.
Chi ph san pham ph sa pha - Tao ra gia tr hang ton kho. Chi ph thi k ph th - Khong tao ra gia tr hang ton kho.
- Chi ph san pham ch tnh vao ket - Phat sinh ky nao tnh het vao ket qua ky ma chung tieu thu. qua ky o.
Mo hnh van ong chi ph trong DN san xuat va ng ph sa xua

Chi ph San pham CPNVLTT CPNCTT Chi ph SXKD d dang CPSXC Thanh pham
Tieu thu
DTBH
(-)
GVHB
(=)
Lai gop
(-)
Chi ph thi ky CPBH + CPQLDN
(=)
Lai thuan ( EBIT )
Mo hnh van ong chi ph trong DN thng mai va ng ph th ma

Chi ph San pham (CP mua hang hoa) Gia mua Chi ph thu mua Hang hoa
Tieu thu
DTBH
(-)
GVHB
(=)
Lai gop
(-)
Chi ph thi ky CPBH + CPQLDN
(=)
Lai thuan ( EBIT )
3. Phan loai chi ph theo cach ng x cua chi ph. a. Bien ph: La nhng khoan chi ph bien oi ty le thuan vi s bien oi cua mc o hoat ong SXKD. ac iem cua bien ph : - Tong bien ph thay oi. - Bien ph n v khong oi. Cac loai bien ph: - Bien ph ty le: la nhng khoan bien ph bien oi ty le thuan trc tiep
vi bien ong cua mc o hoat ong SXKD cua DN.
- Bien ph cap bac: la nhng khoan bien ph ch thay oi khi mc o

hoat ong thay oi nhieu va ro rang. Noi cach khac, bien ph cap bac khong bien oi lien tuc so vi bien ong cua mc o hoat ong SXKD cua DN. S hoat ong phai at en mot mc o nao o th mi dan en s bien oi ve chi ph.
o th bieu dien bien ph
CP
Bien ph ty le
CP
Bien ph cap bac
Mc H
Mc H
b. nh ph: nh ph la nhng khoan chi ph ma tong so khong thay oi khi mc o hoat ong thay oi trong pham vi phu hp. nh ph co ac iem: - Tong nh ph khong oi. - nh ph n v thay oi. Cac loai nh ph: - nh ph tuy y: la nhng khoan nh ph co the thay oi nhanh chong bang hanh ong quan tr. ac iem cua nh ph tuy y: Co ban chat s dung trong ngan han va co the giam bt en 0 trong mot thi gian ngan. - nh ph bat buoc: la nhng nh ph khong the thay oi mot cach nhanh chong v chung thng lien quan en TSC va cau truc to chc c ban cua doanh nghiep. ac iem cua nh ph bat buoc: Co ban chat s dung lau dai va khong the giam bt en 0 trong mot thi gian ngan.
Mot so lu y ve nh ph Mo so ve ph Khai niem nh ph bat buoc va nh ph tuy y la nhng khai Kha nie ph ba buo va ph tu la nh kha niem co tnh chat tng oi; tuy thuoc vao nhan thc chu quan nie co cha tu thuo va nha th chu cua nha quan tr. cu nha qua tr. Thong thng nh ph tuy y se b cat giam trc tien trong th ph tu ca gia tr chng trnh cat giam chi ph, con nh ph bat buoc khong b ch tr ca gia ph co ph ba buo thay oi hoac neu co th rat t. Tuy nhien, neu nh ph tuy y b hoa ne co th ra ne ph tu cat giam mot cach tuy tien th cung gay anh hng lau dai en ca gia mo ca ch tu tie th nh ng da kha nang sinh li cua doanh nghiep. kha l cu nghie nh ph khong ngu y la chi ph khong the thay oi bat ke ph ngu la ph the ba ke mc o hoat ong la bao nhieu; nh ph ch khong thay oi trong hoa ng la ph ch mot mc o hoat ong nhat nh nao o. Gii han nay c goi mo hoa ng nha na Gi ha na go la pham vi phu hp. Khi mc o hoat ong vt qua pham vi phu la pha phu h hoa ng qua pha phu hp th nh ph phai thay oi e phu hp vi mc o hoat ong h th ph pha phu h v hoa ng tang len.
o th bieu dien nh ph
CP CP
nh ph tuy y nh ph bat buoc
Mc H
Mc H
c. Chi ph hon hp: la chi ph bao gom ca yeu to cua bien ph va nh ph.
Chi ph hon hp co ac iem: mc o hoat ong nay chi ph hon hp the hien ac iem nh ph, con mc o hoat ong khac no the hien ac iem cua bien ph. Cu the: - Phan nh ph cua chi ph hon hp thng phan anh chi ph can ban, toi thieu e duy tr phuc vu va e gi cho dch vu o luon tnh trang phuc vu. - Phan bien ph thng phan anh chi ph thc te hoac chi ph s dung vt nh mc. o th bieu dien cua chi ph hon hp
CP CP
Bien ph nh ph
0
Mc H
Bien ph nh ph
0
Mc H
Cac phng phap phan tch chi ph hon hp Chi ph hon hp se c phan tch thanh nh ph va bien ph thong qua viec xay dng phng trnh CP hon hp co dang: y = A + bx
(A: tong nh ph, b: bien ph n v, x: mc o hoat ong, y: CP hon hp)
Phng phap cc ai - cc tieu.

Bc 1: Xac nh chi ph 2 mc o hoat ong cao nhat va thap nhat. Bc 2: Xac nh bien ph n v:
b= Ch. lech chi ph gia 2 mc h.ong max & min Chenh lech gia 2 mc hoat ong =
ymax - ymin xmax - xmin
Bc 3: Xac nh tong nh ph
A = ymax b.xmax
hoac
A = ymin b.xmin
Bc 4: Thiet lap pt d toan CP hon hp: y = A + bx

Phng phap bnh phng be nhat. Bien ph va nh ph c xac nh bang cach giai he phng trnh sau:
xy = A.x + b. x2 y = n.A + b.x

Trong o: y: chi ph hon hp x: mc o hoat ong hay khoi lng hoat ong A: tong nh ph b: bien ph n v n: so lan quan sat
V du minh hoa ve phan tch chi ph hon hp. Doanh nghiep A co tai lieu ve chi ph san xuat chung cac nghie co ta lie ve ph sa xua ca mc hoat ong la so gi may hoat ong nh sau: hoa ng la so gi ma hoa ng nh sau:
Thang 1 2 3 4 5 6 Tong So gi may (x) 65.000 70.000 60.000 75.000 80.000 90.000 440.000 CPSXC (y) (ng) 1.850 1.980 1.740 2.130 2.220 2.460 12.380 xy (tr) 120.250 138.600 104.400 159.750 177.600 221.400 922.000 x2 (tr) 4.225 4.900 3.600 5.625 6.400 8.100 32.850
T so lieu tren, ta xac nh phng trnh d toan chi ph SXC so lie xa ph tr toa ph theo 2 phng phap: ph pha Phng phap cc ai - cc tieu. Ph pha tie Bien ph n v (b) = Bie ph 2.460 1.740 = 24 /h 90 - 60 nh ph: A = ymax b.xmax hoac A = ymin b.xmin ph hoa + Tnh theo mc hoat ong cao nhat: hoa ng nha A = 2.460 24 x 90 = 300 ng./th ng. + Tnh theo mc hoat ong thap nhat: hoa ng tha nha A = 1.740 24 x 60 = 300 ng./th ng. Phng trnh d toan chi ph san xuat chung Ph tr toa ph sa xua y = 300.000 + 24x
Phng phap bnh phng be nhat. Ph pha ph be nha T so lieu tren ta co he phng trnh: so lie co he ph tr nh: 922.000.000.000 = 440.000A + 32.850.000.000b 12.830.000 = 6A + 440.000b Giai he phng trnh ta co ket qua: Gia he ph tr co ke qua b = 24,2286 A = 286.571 Phng trnh d toan chi ph san xuat chung Ph tr toa ph sa xua y = 286.571 + 24,2286x
4. Cac cach phan loai khac nham muc ch ra quyet nh. Ca ca ch loa kha nha mu ch quye nh. a. Chi ph trc tiep va chi ph gian tiep. - Chi ph trc tiep: la chi ph ch lien quan trc tiep en 1 oi ph tr tie la ph ch tr tie tng cu the nh: 1 loai san pham, 1 cong viec, 1 lao vu hoac 1 ng cu the nh loa sa pha vie vu hoa lao ong, 1 a iem nhat nh va hoan toan co the hach toan, ng, ie nha va hoa toa co the ha ch toa qui nap trc tiep cho oi tng o. na tr tie ng - Chi ph gian tiep: la chi ph co lien quan en nhieu oi tng ph gia tie la ph co nhie ng khac nhau nen phai tap hp, qui nap cho tng oi tng bang kha pha ta h na ng ng ba ng phng phap phan bo gian tiep. ph pha bo gia tie
b. Chi ph kiem soat c va chi ph khong kiem soat c. - Chi ph kiem soat c mot cap nao o la nhng khoan chi ph kie soa mo ca na la nh khoa ph ma cap o co quyen ra quyet nh vi no. ph ma ca co quye quye v no - Chi ph khong kiem soat c mot cap nao o la cac khoan ph kie soa mo ca na la ca khoa chi ph ma cap o khong co quyen quyet nh oi vi chi ph o. ma ca ph co quye quye v ph c. Chi ph chenh lech: la nhng khoan chi ph co phng an la nh khoa ph co ph nay nhng khong co hoac ch co mot phan phng an khac. na nh co hoa ch co mo pha ph kha d. Chi ph chm: la nhng khoan chi ph a xay ra va khong the la nh khoa ph xa va the tranh c moi phng an au t. tra nh mo ph e. Chi ph c hoi: la khoan li ch b mat i do chon phng an la khoa l ma cho ph hay hanh ong nay thay v chon phng an hay hanh ong khac ha nh ng na cho ph ha nh ng kha ( la phng an hay hanh ong toi u nhat co the la chon so vi la ph ha nh ng to nha co the cho v cac phng an c chon). ca ph cho
CHNG III CH
PHAN TCH MOI QUAN HE CHI PH-KHOI LNG-LI NHUAN NG
(CVP)
I. Khai niem c ban s dung trong phan tch moi quan he gia chi ph khoi lng li nhuan.
1. So d am ph (SDP): la so tien con lai cua doanh thu ban hang sau khi tr i bien ph. - Tong so d am ph = Tong DTBH Tong bien ph (1) - So d am ph n v = Gia ban Bien ph n v = p - b Y ngha: SDP dung e bu ap nh ph va phan con lai chnh la li nhuan. Neu tong so d am ph khong u bu ap nh ph th lo se xuat hien. Li nhuan = Tong SDP Tong nh ph
2. Ty le so d am ph: la ch tieu bieu hien quan he tng oi gia tong so d am ph vi tong doanh thu hay gia so d am ph n v vi gia ban. Ty le SDP = Tong so d am ph Tong doanh thu So d am ph n v Gia ban x 100%
Ty le SDP =
x 100%
Y ngha: Ch tieu ty le so d am ph cho biet trong 1 ong doanh thu co bao nhieu ong SDP.
Ch tieu SDP va ty le SDP c s dung e lap BCKQKD theo dang so d am ph cua KTQT va lam n gian hoa qua trnh phan tch CVP.
V du: Mot doanh nghiep chuyen san xuat san pham A co san lng tieu thu bnh quan hang thang la 2.000sp, n gia ban la 25.000/sp, bien ph n v la 15.000/sp. Tong nh ph hoat ong kinh doanh la 30.000.000/thang.
Can c vao so lieu tren, ta co bao cao ket qua kinh doanh theo dang so d am ph cua doanh nghiep nh sau:
BAO CAO KET QUA KINH DOANH theo dang so d am ph. BA CA KE QUA da ng so ph
Ch tieu Doanh thu (2.000sp x 25.000/sp) (-) Bien ph (2.000sp x 15.000/sp) So d am ph (-) nh ph Lai thuan
Tong 50.000 30.000 20.000 30.000 (10.000)
n v 25 15 10
Ty le (%) 100 60 40
3. Ket cau chi ph: Ket cau chi ph la ch tieu the hien moi quan he ty le gia bien ph va nh ph trong tong chi ph cua doanh nghiep.
Doanh nghiep co ket cau chi ph vi ty le bien ph ln hn ty le nh ph, khi doanh thu thay oi, li nhuan se thay oi cham hn. Ngc lai, DN co ket cau chi ph vi ty le nh ph ln hn ly le bien ph, khi doanh thu thay oi, li nhuan se rat nhay cam va thay oi nhanh hn.
V du minh hoa: du ho a: Bao cao ket qua kinh doanh cua 2 cong ty A va B cung kinh doanh mot loai san pham.
Ch tieu Doanh thu (-)Bien ph So d am ph (-)nh ph Lai thuan Cong ty A Tong so 2.000.000 1.400.000 600.000 400.000 200.000 Ty le (%) 100 70 30 Cong ty B Tong so 2.000.000 800.000 1.200.000 1.000.000 200.000 Ty le (%) 100 40 60
Theo anh ch, neu d kien doanh thu cua ca 2 cong ty eu tang them 20% th li nhuan cua cong ty nao tang cao hn ? Cau hoi tng t cho trng hp doanh thu giam 20% ?
4. on bay kinh doanh: la ty le thay oi ve li nhuan phat sinh do s thay oi ve san lng tieu thu. o ln on bay kinh doanh cua DN tai mot mc chi ph, khoi lng tieu thu va doanh thu nhat nh c tnh: o ln on bay = kinh doanh So d am ph Li nhuan thuan
Khai niem on bay kinh doanh cung cap cho nha quan tr cong cu e d kien li nhuan: Toc o gia tang = li nhuan o ln on bay kinh doanh x Ty le gia tang san lng tieu thu
II. ng dung moi quan he CVP vao qua trnh ra quyet nh kinh doanh ngan han.
LN = SDP - P
Nu gi bn v BP n v khng i
SDP LN (max)
Quyt nh chn P.A
SDP = SLTT x SDP n v hoc = DT x T l SDP Nu gi bn, BP n v thay i
SDP = SDPd kin - SDPhin ti P

SDPd kin = SLTTd kin x SDPvd kin SDPd kin = DTd kin x T l SDPd kin
V du ng dung: Cty A san xuat kinh doanh san pham X co tai lieu ve ket qua hoat ong kinh doanh hang thang nh sau: - KLSP tieu thu la 1.000sp. - Gia ban la 100.000/sp. - Bien ph n v la 40.000/sp. - Tong nh ph la 50.000.000. Yeu cau: 1. Lap bao cao ket qua kinh doanh theo dang so d am ph. 2. Cty ang nghien cu cac phng an e gia tang li nhuan hang thang. Hay ng dung moi quan he CVP e quyet nh la chon mot phng an trong so cac phng an kinh doanh c e xuat di ay:
Phng an 1: Thay oi nh ph va san lng tieu thu. Theo e xuat cua bo phan kinh doanh tang them chi ph quang cao 10.000.000. Neu thc hien phng an nay th san lng tieu thu d kien se tang them 20%. Phng an 2: Thay oi bien ph va san lng tieu thu. Theo e xuat tong hp t cac bo phan trong cong ty: - Tang them chi ph vat lieu 1.000/sp. - Tang them hoa hong hang ban 4.000/sp. Neu thc hien phng an nay th san lng tieu thu d kien se tang them 25%.
Phng an 3: Thay oi bien ph, nh ph va san lng tieu thu. Cac bo phan e xuat: - Tang them chi ph nhan cong trc tiep 3.000/sp e tang tnh tham my cho san pham. - e thuc ay kha nang ban hang, tang them hoa hong hang ban 2.000/sp. - Thay che o tra lng co nh 5.000.000/thang cho bo phan ban hang bang cach tra 5.000/sp. - M rong ngan sach quang cao them 10.000.000/thang. D tnh phng an nay co the lam cho khoi lng san pham tieu thu tang them 50%.
Phng an 4: Thay oi gia ban, nh ph va san lng tieu thu. e thu hut khach hang, bo phan kinh doanh e ngh: - Tang chi ph quang cao, tiep th them 10.000.000/thang. - Giam gia ban 2.500/sp. D tnh phng an nay co the lam cho khoi lng san pham tieu thu tang them 30%.
nh gia ban trong mot so trng hp: Co mot khach hang e ngh Cty thc hien mot n at hang 300sp vi cac ieu kien: - Gia ban khong qua 70% gia ban hien tai. - Thay oi mau ma bao b hien tai, ieu nay se lam cty ton them mot khoan chi ph 5.000/sp. - Van chuyen hang en kho cua khach hang, nh vay se phai ton them mot khoan chi ph 7.000/sp. - Cty hy vong neu thc hien n at hang nay th se thu c 4.500.000 li nhuan. Cty co nen thc hien n at hang nay khong ?
III. Phan tch iem hoa von.

1. Khai niem. iem hoa von la iem ma tai o doanh thu bang tong chi ph hoac tong so d am ph bang tong nh ph. Phan tch iem hoa von cung cap cho nha quan tr cach nhn toan dien ve moi quan he CPV trong qua trnh ieu hanh DN. No ch ro: - San lng, doanh thu mc nao e DN at iem hoa von. - Pham vi li - lo cua DN theo nhng c cau chi ph san lng tieu thu doanh thu. - Pham vi am bao an toan ve doanh thu e at mc li nhuan mong muon.
2. Phng phap xac nh iem hoa von. a. San lng hoa von. Xet ve mat toan hoc, iem hoa von la giao iem cua 2 ng thang bieu dien doanh thu va chi ph. Phng trnh doanh thu: Phng trnh chi ph: Tai iem hoa von ta co: yt = p.x yc = A + bx yt = yc p.x0 = A + bx0 = Tong nh ph SDP n v b: bien ph n v yt: tong doanh thu yc: tong chi ph
x0 =
Trong o:
A pb
x0: san lng hoa von p: gia ban A: tong nh ph
b. Doanh thu hoa von: la doanh thu mc tieu thu hoa von. Doanh thu hoa von c xac nh: Doanh thu hoa von = Gia ban x San lng hoa von A A Tong nh ph = = Y0 = px0 = p pb pb Ty le SDP p o th hoa von
y
DT (CP) HV Y = A x0 lai Yt = px Yc = A + bx y0 lo x0 HV P Y = A
y
lai
Yt = px Yc = A + bx
y0 lo
SDP Y = bx b
x (SLTT) 0
x (SLTT)
c. Doanh thu an toan: la phan chenh lech gia doanh thu thc hien va doanh thu hoa von. Mc doanh thu an toan = DT thc hien DT hoa von Ty le doanh thu an toan = Mc doanh thu an toan Doanh thu thc hien x 100%
Y ngha: Ch tieu tren co gia tr cang ln cang the hien tnh an toan cao cua hoat ong san xuat kinh doanh va ngc lai.
d. Cong suat hoa von: la ty le % gia san lng hoa von va san lng theo cong suat thiet ke.
Cong suat hoa von = nh ph = SDP n v San lng theo cong suat th.ke x 100% = nh ph SDP n v x SL theo CSTK A X(p-b) x 100% San lng hoa von San lng theo cong suat th.ke x 100%
h% =
Trong o:
x 100%
X: San lng theo cong suat thiet ke. h%: Cong suat hoa von.
Y ngha: Ch tieu nay cho biet can phai huy ong bao nhieu % cong suat e at c iem hoa von. Mc huy ong nang lc san xuat > h% th se co li nhuan va ngc lai.
e. Thi gian at iem hoa von:

n= 12 thang x x0 X = h% x 12 thang
n: So thi gian (thang) can thiet e at hoa von. X: SLSX theo cong suat thiet ke tnh theo nam.
V du ng dung: Mot cong ty chuyen SX san pham A vi cac so lieu: - San lng tieu thu: 30.000sp/thang. - Gia ban: 25.000/sp. - Bien ph: 17.500/sp. - Tong nh ph: 150.000.000/thang. - SLSX theo CSTK: 50.000sp/thang. Yeu cau: 1. Xac nh cac ch tieu hoa von. 2. Ve o th hoa von dang phan biet.
3. Phan tch ch tieu li nhuan. a. Phng trnh li nhuan. Ta co phng trnh xac nh li nhuan theo phan tch CVP: Li nhuan = Tong SDP Tong nh ph Li nhuan = (SDPv x KLSP tieu thu) Tong nh ph yLN = ( p - b )x A (1) b. Xac nh san lng va doanh thu mong muon. T phng trnh tren ta thay, neu DN muon co mc li nhuan nh d kien th DN co the tm c mc san lng va mc doanh thu can at c.
Goi
Im: Li nhuan mong muon xm: San lng mong muon (mc tieu thu e at c Im ) ym: Doanh thu mong muon (mc doanh thu phai thc hien e
at c Im)
(1) Im = (p b)xm - A xm = A + Im pb = nh ph + LN mong muon SDP n v (2)
T (2) ta co: ym = p.xm ym = p A + Im pb = A + Im ( p b )/p = nh ph + LN mong muon Ty le SDP (3)
(2) Cong thc xac nh san lng mong muon (3) Cong thc xac nh doanh thu mong muon
o th li nhuan
y
Im 0 HV y0 y1 Lai thuan yt = px yLN = ( p - b )x - A
-A
x0
x1
x (SLTT)
4. Phan tch HV trong moi quan he vi ket cau hang ban: Ket cau hang ban la ty trong doanh thu cua tng mat hang chiem trong tong doanh thu cua doanh nghiep. S thay oi ket cau hang ban se anh hng en doanh thu hoa von va li nhuan cua doanh nghiep: Neu tang ty trong doanh thu mat hang co ty le so d am ph cao, giam ty trong doanh thu mat hang co ty le so d am ph thap th: - Ty le so d am ph bnh quan tang Ty le SDP bnh quan = (%DTi x Ty le SDPi) - Doanh thu hoa von giam - Mc li nhuan tang Va ngc lai.
V du ng dung: Mot Cong ty kinh doanh 2 loai san pham A va B vi ket qua kinh doanh nh sau:
Ch tieu Doanh thu (-) Bien ph SDP (-) nh ph Li nhuan Toan DN Tong 3.000.000 1.620.000 1.380.000 874.000 506.000 % 100 54 46 SP A Tong % 2.100.000 100 1.260.000 60 840.000 40 SP B Tong 900.000 360.000 540.000 % 100 40 60
Vi ket cau hang ban hien tai la 70% doanh thu SP A va 30% doanh thu SP B, ta co: Ty le SDP bnh quan = (70% x 40%) + (30% x 60%) = 46% Doanh thu hoa von cua cong ty = 874.000 / 46% = 1.900.000 Li nhuan cua cong ty = (3.000.000 x 46%) 874.000 = Tuesday, April 12, 2011 506.000
Sau khi a nghien cu nhu cau th trng, cong ty d nh se thay oi ket cau hang ban, cu the tang ty trong doanh thu san pham B len 45% va giam ty trong doanh thu san pham A xuong con 55%. Anh ch hay tnh lai cac ch tieu ty le SDP bnh quan, doanh thu hoa von va li nhuan cua cong ty e thay s anh hng cua ket cau hang ban en iem hoa von va li nhuan?
IV. Nhng han che khi phan tch moi quan he CVP.
Cac phan tch lien quan en moi quan he CVP c xem la ung ch khi thoa man cac ieu kien sau:
- Moi quan he bien ong cua chi ph, san lng tieu thu, doanh thu va li nhuan c gia nh la quan he tuyen tnh trong suot pham vi hoat ong. - Chi ph phai c phan tch mot cach chnh xac thanh nh ph va bien ph. - Ket cau san pham san xuat kinh doanh c gia nh la co nh trong qua trnh thay oi cac yeu to chi ph va khoi lng tieu thu. - Ton kho san pham khong thay oi, hoac qua trnh san xuat va tieu thu cung san lng. - Cong suat may moc thiet b, nang suat cua cong nhan khong thay oi trong suot thi ky phan tch. - Gia ca phai on nh.
CHNG IV CH
KE TOAN TRACH NHIEM QUAN LY CH
I. K ton cc trung tm trch nhim. 1. Qun l phn quyn. a. Khi nim: Qun l phn quyn l s phn cp vic ra quyt nh cho cc nh qun tr cc cp thp hn. b. Cc dng phn quyn: C cc dng phn quyn sau: - Phn quyn theo chc nng kinh doanh:
Tng gim c
Gim c sn xut
Gim c tiu th
Gim c ti chnh
- Phn quyn theo sn phm, dch v: Tng gim c
Gim c sn phm A
Gim c sn phm B
Gim c sn phm C
Trng b phn tiu th
Trng b phn sn xut
Trng b phn ti chnh
- Phn quyn theo phm vi a l hot ng:

Tng gim c
Gim c nc ngoi
Gim c ni a
Trng khu vc Chu u
Trng khu vc Chu
Trng khu vc min Nam
Trng khu vc min Bc
- Phn quyn kt hp: l s dng ng thi cc dng phn quyn trn trong cng mt doanh nghip.
c. Li ch ca qun l phn quyn: - Nh qun tr cp cao gim bt cng vic iu hnh tp trung cho nghin cu k hoch pht trin di hn. - Tp luyn cho nh qun tr trc khi qun l cp cao hn. - Nh qun tr c trch nhim hn v c ra quyt nh nn h hi lng v n lc thc hin. - Cc quyt nh s chnh xc hn nu c a ra cp pht sinh. - To ra cn c tt hn nh gi cc nh qun l cp di.
2. K ton trch nhim. Qun l phn quyn to ra h thng k ton trch nhim. K ton trch nhim l h thng k ton cung cp thng tin o lng hiu qu hot ng ca cc b phn (nh gi trch nhim nh qun tr tng b phn). K ton trch nhim ch ra hiu qu hot ng ca b phn t c nh th no.
II. H thng trung tm trch nhim. 1.Khi nim. Trung tm trch nhim l mt b phn trong mt t chc m ngi qun l ca b phn c quyn iu hnh v c trch nhim i vi s chi ph, thu nhp pht sinh hoc s vn u t s dng vo hot ng kinh doanh. Trung tm trch nhim c th l mt phn xng, dy chuyn sn xut; mt phng, ban; mt cng ty hoc tng cng ty.
2. Cc trung tm trch nhim.

C cu t chc Trung tm trch nhim Ch tiu nh gi
Tng cng ty
Trung tm u t Trung tm kinh doanh Trung tm doanh thu Trung tm chi ph
ROI RI Chnh lch li nhun Chnh lch doanh thu Chnh lch chi ph
Cng ty
B phn bn hng
B phn sn xut Phng ban
3. T l hon vn u t v li nhun cn li. a. T l hon vn u t (ROI):

Gi vn hng bn Doanh thu (-) Chi ph bn hng Chi ph QLDN (/) Ti sn ngn hn Ti sn di hn
LNTT v li vay (EBIT) (/) Doanh thu (x) S vng quay TS ROI T sut LN/DT
Chi ph hot ng
Ti sn (vn) bnh qun
ROI l ch tiu tng hp th hin mi quan h gia kh nng sinh li v hiu sut hot ng. T l hon vn cng ln th chng t hiu qu qun l vn u t cng tt. Ch tiu ROI c cng nhn l mt cng c tt trong qu trnh nh gi trch nhim ca cc trung tm u t v: - ROI tng hp trch nhim ca nhiu b phn thnh 1 con s duy nht. - ROI buc cc doanh nghip phi kim tra vic u t vn hot ng cng nh phi kim tra ph tn v thu nhp ca hot ng.
* u im ca ch tiu ROI: - ng nht vi phn tch t l sinh li v u t cho hot ng l t c mt t l sinh li mong mun. - L con s tng i nn c dng so snh gia cc trung tm c qui m, tnh cht hot ng khc nhau. - Khuyn khch mua, duy tr ti sn to li nhun cao, loi b ti sn khng to mc li nhun cn thit.
* Hn ch ca ch tiu ROI: - Phc tp trong vic xc nh chnh xc cc phn t tnh t l hon vn u t nn thc t c cc cch tnh khc nhau, khng th chun ha. - Nh qun tr s thu hp hot ng gim ti sn nhm tng t l hon vn u t nn c th khng ph hp vi chin lc pht trin chung ca doanh nghip. - Nh qun tr s b qua c hi u t c li khc v s t l hon vn u t gim, do t l hon vn u t c khuynh hng ch trng n s sinh li ngn hn hn l di hn.
* Bin php tng t l hon vn u t: - Tng doanh thu tng li nhun. - Kim sot chi ph tng li nhun. - Gim vn hot ng. b. Li nhun cn li (RI): Li nhun cn li l khon chnh lch gia li nhun trc thu v li vay t c ca trung tm u t v chi ph vn hot ng (mc hon vn ti thiu). Li nhun cn li (RI) Mc hon vn ti thiu = LNTT v li vay (EBIT) T l hon VT ti thiu Mc hon vn ti thiu x Vn hot ng bnh qun
* u im ca ch tiu RI: - Thc y nh qun tr thc hin nhiu c hi u t mi v tng RI. - Nh qun tr hn ch thu hp hot ng gim ti sn nhm tng t l hon vn u t. * Nhc im ca ch tiu RI: Ch tiu RI phn nh s tuyt i v li nhun tng thm nn n khng th s dng so snh thnh qu gia cc b phn c qui m khc nhau v nhng b phn c qui m ln thng c khuynh hng c li nhun cn li cao hn. Do 2 ch tiu ROI v RI u c u nhc im ring nn nhiu doanh nghip s dng c 2 ch tiu nh gi kt qu thc hin ca cc trung tm u t.
III. Bao cao bo phan.

1. Khai niem: la bao cao cua mot n v hay mot mat hoat ong trong mot to chc doanh nghiep ma nha quan tr can quan tam, xem xet e ho co the kiem soat va quan ly chi ph, doanh thu cua bo phan o. 2. ac iem cua bao cao bo phan. - Thng c lap theo cach ng x cua chi ph. - Lap nhieu mc hoat ong hay pham vi khac nhau. - c lap nham muc ch s dung trong noi bo doanh nghiep. - Chi ph cua cac bo phan c tach thanh chi ph kiem soat c va chi ph khong kiem soat c nham tao thuan li cho viec anh gia trach nhiem cua quan ly bo phan.
- Trong bao cao bo phan, nhng chi ph nao lien quan trc tiep en li ch cua tng bo phan rieng biet th tnh trc tiep cho bo phan o. Nhng chi ph phat sinh lien quan en li ch cua nhieu bo phan (chi ph chung) th tuy thuoc vao tnh hnh cu the, tuy thuoc vao ac iem, yeu cau quan ly, yeu cau ve anh gia trach nhiem cua tng doanh nghiep ma co the phan bo hoac khong phan bo cac khoan chi ph chung nay. Viec xac nh ket qua kinh doanh cuoi cung tng bo phan la can thiet, tuy nhien ch nen phan bo chi ph chung neu xac nh c tieu thc thch hp e phan bo, con neu khong tm ra cac tieu thc phan bo hp ly th khong nhat thiet phai phan bo cac khoan chi ph chung nay.
3. Cac hnh thc bao cao bo phan. - Bao cao bo phan theo khu vc. - Bao cao bo phan theo n v. - Bao cao bo phan theo san pham.
Minh hoa mot bao cao bo phan theo khu vc.
Cac bo phan Ch tieu Toan DN Mien Bac 1. 2. 3. 4. 5. 6. 7. 8. 9. Doanh thu Bien ph SDP nh ph BP kiem soat c So d bo phan kiem soat c nh ph BP khong kiem soat c So d bo phan nh ph chung Li nhuan Mien Trung Mien Nam 200.000 168.000 32.000 18.000 14.000 16.000 (2.000)
1.000.000 300.000 500.000 690.000 192.000 330.000 310.000 108.000 170.000 101.000 33.000 50.000 209.000 75.000 120.000 78.000 22.000 40.000 131.000 53.000 80.000 58.000 73.000
4. Tac dung cua bao cao bo phan. Bao cao bo phan rat can thiet cho ngi quan ly trong viec phan tch hoat ong cua cac bo phan trong to chc, anh gia thanh qua cua bo phan va ngi quan ly tng bo phan cung nh tren pham vi toan doanh nghiep. Thong qua phan tch bao cao bo phan co the xac nh c cac mat ton tai va cac kha nang con tiem an tng bo phan trong to chc, t o e ra cac bien phap khac phuc, cac phng an hoat ong cung nh cac quyet nh kinh te thch hp.
5. So sanh bao cao ket qua kinh doanh. a. Quan iem ve nh ph san xuat chung. Co 2 quan iem ve nh ph san xuat chung: - Quan iem cho rang nh ph san xuat chung la chi ph san pham. Theo ho th nhng khoan nh ph san xuat chung cung rat can thiet cho qua trnh san xuat va phan nao chu anh hng cua mc o hoat ong nen co tnh chat nh bien ph. V vay, chung phai c tnh vao tng n v san pham. Hn na, ho cho rang chi ph nay cung co tiem nang co ch trong tng lai v hang ton kho co the ban c trong tng lai e tao ra doanh thu.
- Nhng ngi ung ho quan iem nh ph san xuat chung la chi ph thi k th lai cho rang, nh ph san xuat chung khong co tiem nang co ch trong tng lai. Ly do ho a ra la nh ph san xuat chung phat sinh trong k hien hanh se khong the tranh khoi trong k tiep theo. nh ph san xuat chung se phat sinh trong k bat ke mc san xuat la bao nhieu, trai lai, bien ph san xuat chung co the tranh c. b. So sanh bao cao ket qua kinh doanh theo 2 phng phap toan bo va phng phap trc tiep. Do co 2 quan iem khac nhau ve nh ph san xuat chung nen cung co 2 phng phap xac nh chi ph san xuat, o la phng phap toan bo va phng phap trc tiep.
S khac nhau gia 2 phng phap c phan biet cu the nh sau:

Phng phap toan bo Phng phap trc tiep - CPSX (CPSP) bao gom cac yeu to - CPSX (CPSP) bao gom cac yeu to CP: CP: + CPNVLTT + CPNVLTT + CPNCTT + CPNCTT + CPSXC (Bien ph + nh ph) + Bien ph SXC - nh ph SXC c coi la chi ph thi k. - Khi san pham c tieu thu, trong - Khi san pham c tieu thu, trong gia von hang ban khong co nh ph gia von hang ban co nh ph SXC. SXC. - Trong gia tr hang ton kho cung co - Trong gia tr hang ton kho cung nh ph SXC. nh ph nay se c khong co nh ph SXC v nh ph lu kho cho en khi san pham c nay c coi la chi ph thi k nen c hach toan het vao ket qua trong ban ra. k.
Tng ng vi 2 phng phap xac nh chi ph san xuat ta co 2 cach lap bao cao ket qua kinh doanh:
BCKQKD theo phng phap toan bo tiep
Ch tieu Doanh thu (-) Gia von hang ban: - Ton au k - SX trong k - Ton cuoi k Lai gop (-) Chi ph ban hang&QLDN: - Bien ph BH & QL - nh ph BH & QL Lai thuan So tien
BCKQKD theo phng phap trc

Ch tieu Doanh thu (-) Bien ph SX cua hang ban: - Ton au k - SX trong k - Ton cuoi k (-) Bien ph BH & QLDN: So d am ph (-) nh ph: - nh ph SXC - nh ph BH & QL Lai thuan
So tien
CHNG V CH
D TOAN SAN XUAT KINH DOANH
I. Khai quat ve d toan.

1. Khai niem. Kha nie m.
D toan la tnh toan chi tiet nham ch ro cach huy toa la toa tie nha ch ca ch ong va s dung nguon lc da tren muc tieu ke hoach ng va du ng nguo l d mu ke hoa ch xac nh trong tng thi gian cu the. D toan c bieu xa tng th cu the D toa bie hien di so lng va gia tr mot cach co he thong. hie d so ng va gia mo ca ch co he tho ng.
2. Cac loai d toan san xuat kinh doanh. a. D toan san xuat kinh doanh ngan han: c goi la d toan san go la toa sa xuat kinh doanh chu ao. xua chu o. La d toan c lap cho ky ke hoach la 1 nam va c chia ra La toa la ky ke hoa ch la va thanh tng thi ky ngan hn la qui, thang. tha nh tng th ky nga la qu i, tha ng. D toan san xuat kinh doanh ngan han thng lien quan en toa sa xua nga ha th ng cac hoat ong kinh doanh cua doanh nghiep nh: mua hang, ban ca hoa cu nghie nh ha ba hang, san xuat, thu, chi ha ng, sa xua t, ac iem c ban cua d toan ngan han la c lap hang nam ie ba cu d toa nga ha la la ha ng trc khi nien o ke toan ket thuc, no nh hng cho hoat ong tr ke toa ke thu c, no h ng hoa ng cua doanh nghiep trong nam ke hoach tiep theo. cu nghie ke hoa ch tie
b. D toan SXKD dai han: c goi la d toan von. go la toa vo n. La d toan c lap lien quan en tai san dai han, loai tai san La toa la ta sa da ha n, loa ta sa c s dung vao hoat ong kinh doanh va tao ra li nhuan thng s du ng va hoa ng va ta l nhua th ng vt qua 1 nam. Do vay, d toan nay la viec sap xep cac nguon va y, d toa na la vie sa xe ca nguo lc ve tien e thu c li nhuan d kien trong tng lai nhieu ve tie l nhua d kie t nhie nam. ac iem c ban cua d toan dai han la: ie ba cu d toa da ha la + Li nhuan d kien ln. L nhua d kie l + Mc o rui ro cao. M ru + Thi iem a von vao hoat ong, thi gian thu hoi von Th ie a vo va hoa ng, th ho vo va thi iem thu li nhuan d kien tng oi dai. va th ie l nhua d kie t da i.
c. D toan san xuat kinh doanh linh hoat. La d toan c lap tng ng vi nhieu mc hoat ong khac La toa la t ng v nhie m hoa ng kha nhau. D toan linh hoat c lap theo moi quan he vi qua trnh D toa hoa la mo he v qua tr hoat ong, giup chung ta xac nh chi ph tng ng vi cac mc hoa ng, giu chu ng xa ph ng v ca m o, pham vi hoat ong khac nhau. pha hoa ng kha Thong thng, d toan linh hoat c lap 3 mc o c ban la: th ng, d toa hoa la m ba la + Mc o hoat ong bnh thng. M hoa ng b th ng. + Mc o hoat ong kha quan nhat. M hoa ng kha nha t. + Mc o hoat ong bat li nhat. M hoa ng ba l nha t.
2. Cac mo hnh lap d toan. Viec lap d toan da tren c s cac mo hnh thong tin sau: Mo hnh 1: Mo hnh thong tin 1 xuong. - Trnh t: Theo mo hnh nay, cac ch tieu d toan c nh ra t ban quan ly cap cao nhat cua n v, xet duyet thong qua cho cac cap trung gian, tren c s o cap trung gian xet duyet thong qua cho cap c s. - u iem: Tiet kiem thi gian va chi ph. - Nhc iem: Mang tnh ap at t tren xuong, do vay, oi hoi quan ly cap cao phai co tam nhn tong quat, toan dien va chi tiet ve moi mat hoat ong cua n v.
Mo hnh 2: Mo hnh thong tin 2 xuong, 1 len. - Trnh t:

+ Cac ch tieu d toan c d thao bi ban quan ly cap cao nhat trong n v, sau o phan bo cho cac n v trung gian. Tren c s o cap trung gian phan bo cho cac n v cap c s. + Quan ly cap c s can c vao cac ch tieu d thao va kha nang, ieu kien cua mnh e xac nh ch tieu d toan co the thc hien c va trnh len cap trung gian. + Quan ly cap trung gian tong hp cac ch tieu d toan t cap c s ket hp vi mot tam nhn tong quat, toan dien ve hoat ong cua cap c s e xac nh ch tieu d toan co the thc hien c bo phan mnh va trnh len quan ly cap cao. + Tren c s tong hp cac ch tieu d toan t cac cap trung gian, ket hp vi tam nhn toan dien ve toan bo hoat ong cua to chc va hng en muc tieu chung cua to chc, quan ly cap cao se quyet nh ch tieu d toan chnh thc cho cap trung gian, tren c s o cap trung gian quyet nh ch tieu d toan chnh thc cho cap c s.
- u iem: + Tan dung c nang lc va kinh nghiem cua quan ly cac cap trong qua trnh lap d toan. + D toan co tnh kha thi cao v no da tren kha nang va ieu kien cu the cua cac cap trong doanh nghiep. - Nhc iem: Thi gian lap d toan dai va phat sinh nhieu chi ph.
Mo hnh 3: Mo hnh thong tin 1 len, 1 xuong. - Trnh t: Theo mo hnh nay, d toan se lap t cap thap nhat en cap cao nhat. + Quan ly cap c s can c vao kha nang va ieu kien cua mnh e lap cac ch tieu d toan va trnh len cap trung gian. + Cap trung gian tong hp cac ch tieu t cac cap c s va trnh len quan ly cap cao. + Tren c s tong hp cac ch tieu d toan t cac cap trung gian, ket hp vi tam nhn toan dien ve toan bo hoat ong cua to chc va hng en muc tieu chung cua to chc, quan ly cap cao se quyet nh ch tieu d toan chnh thc cho cap trung gian, tren c s o cap trung gian quyet nh ch tieu d toan chnh thc cho cap c s.
- u iem: Ton t thi gian va chi ph.
- Nhc iem: D toan c lap xuat phat t cap c s nen ho co xu hng la xac lap cac ch tieu d toan di mc kha nang va ieu kien cua mnh e de dang hoan thanh cac ch tieu d toan, do vay co the khong khai thac het kha nang tiem tang cua n v.
3. Tac dung cua d toan. - Tac dung ln nhat oi vi nha quan tr la cung cap thong tin mot cach co
he thong toan bo ke hoach san xuat kinh doanh cua doanh nghiep tng giai oan, tng thi ky. - Xac nh cac muc tieu cu the cho tng ch tieu trong tng thi ky ke hoach cua tng bo phan trong DN, cung nh toan doanh nghiep e lam can c anh gia thc hien sau nay. - D oan trc nhng kho khan khi chung cha xay ra e co phng an oi pho kp thi va ung an. - Ket hp toan bo hoat ong cua doanh nghiep bang cac ke hoach cua tng bo phan khac nhau, nh vay d toan am bao cho cac ke hoach cua tng bo phan phu hp vi muc tieu chung cua doanh nghiep. - La c s e phan tch bien ong chi ph san xuat kinh doanh trong k thc hien, co tac dung tch cc cho qua trnh d toan k sau. Tom lai: D toan la mot cong cu e lam cho ke hoach co hieu qua va cung cap he thong thong tin e theo doi hoat ong kinh doanh co van hanh theo ung muc tieu hay khong.
II. nh mc chi ph.

1. Khai niem. - nh mc chi ph san xuat: La bieu hien bang tien nhng hao m ph sa xua La bie hie ba ng tie nh ph ve lao ong song va lao ong vat hoa theo tieu chuan e san ph ve so ng va ng va ho chua sa xuat ra mot n v san pham ieu kien hoat ong kinh doanh xua mo sa pha ie kie hoa bnh thng. th ng. - nh mc chi ph san xuat kinh doanh: La nhng hao ph ve lao m ph sa xua doanh: La nh ph ve ong song va lao ong vat hoa theo tieu chuan e san xuat va tieu ng so ng va ng va ho chua sa xua va thu mot n v san pham ieu kien san xuat kinh doanh bnh thu mo sa pha ie kie sa xua b thng. th ng.
nh mc chi ph c xay dng t 2 yeu to: m ph d ng t ye to - nh mc lng: phan anh so lng cac n v au vao s dung m l ng: pha a nh so ng ca va s du ng e tao nen 1 n v san pham au ra. ta sa pha - nh mc gia: phan anh gia bnh quan cua 1 n v au vao. m gia pha a nh gia cu va o.
nh mc chi ph = (nh mc lng x nh mc gia)
2. Cac loai nh mc. (co 2 loai nh mc) - nh mc ly tng: la nh mc c xay dng trong ieu kien hoat ong toi u nhat: - Khong cho phep bat k mot s gian oan nao trong qua trnh san xuat; - May moc thiet b lam viec lien tuc. - Nguyen vat lieu at tieu chuan. - oi hoi trnh o lanh nghe cao cua ngi lao ong va s co gang toi a trong suot qua trnh lam viec. nh mc nay c a ra e co lap xem xet lam c s xay dng nh mc thc hien va hng qua trnh thc hien en nh mc nay.
-nh mc thc hien: la nh mc c xay dng trong ieu kien trung bnh tien tien: - Vi s lam viec bnh thng cua may moc thiet b. - Nguyen lieu at tieu chuan. - Trnh o lanh nghe va s co gang nhat nh cua ngi lao ong co the at c nh mc nay. nh mc nay la c s e xay dng d toan, phan tch chi ph, anh gia trach nhiem cua cac bo phan, ca nhan trong to chc.
3. Phng phap xay dng nh mc chi ph.

Co 2 phng phng phap c ban e xay dng nh mc chi ph la phng phap thong ke kinh nghiem va phan tch kinh te ky thuat. - Phng phap thong ke kinh nghiem: ph.phap nay da tren c s thong ke so lieu thc te san xuat kinh doanh nhieu k ke toan trc o. + Can c so lieu thong ke ve so lng cac yeu to au vao bnh quan cua cac k trc e san xuat mot n v san pham au ra, ket hp vi cac bien phap quan ly s dung e xay dng nh mc lng. + Can c vao mc o bien ong cua gia bnh quan cac k trc, tnh hnh th trng va cac quyet nh ton kho e xac nh nh mc gia. - Phng phap phan tch kinh te ky thuat: phng phap nay da tren c s trc tiep phan tch thiet ke cua san pham, tnh hnh may moc thiet b, phan tch quy trnh cong nghe san xuat, hanh vi san xuat, bien phap quan ly san xuat e xay dng nh mc chi ph.
Trong thc te, ngi ta s dung ong thi ca 2 phng phap th te ng s du ng ng th ca ph pha
tren trong qua trnh xay dng nh mc. qua tr d ng m c. e xay dng nh mc mot cach tien tien hp ly, oi hoi ngi d ng m mo ca ch tie h ly ho ng xay dng nh mc phai co trnh o chuyen mon nghiep vu; co d ng m pha co tr nghie vu co kinh nghiem ve lnh vc hoat ong; co tinh than trach nhiem cao nghie ve v hoa ng; co tha tra ch nhie oi vi chat lng va gia ca san pham; ong thi phai tuan thu v cha l ng va gia ca sa pha m; ng th pha thu nguyen tac nh sau: ta nh + Phai tien hanh phan tch mot cach chi tiet nhng ket qua at Pha tie ha nh t mo ca ch tie nh ke qua c trong qua kh. qua kh + Xac nh cac nguyen nhan chu quan, khach quan tac ong Xa ca chu kha ch ta ng en ket qua o. ke qua + Xem xet ve nhng thay oi ve ieu kien kinh te, ky thuat quan xe ve nh ve ie kie te thua qua ly trong tng lai e ieu chnh bo sung nh mc cho phu hp. ly t ie ch bo m phu h p.
4. nh mc cac khoan muc chi ph. a. nh mc chi ph nguyen vat lieu trc tiep. nh mc chi ph NVL bao gom nh mc ve lng va gia. m ph go m ve ng va gia - nh mc lng nguyen vat lieu: Phan anh so lng NVL au vao m l ng va lie Pha a nh so ng va bnh quan e san xuat mot n v san pham, bao gom: sa xua mo sa pha m, go m: + So lng nguyen vat lieu cho nhu cau san xuat c ban. So ng va lie ca sa xua ba n. + So lng nguyen vat lieu hao hut cho phep trong san xuat. So ng va lie hu phe sa xua t. + So lng nguyen vat lieu h hong trong san xuat. So ng va lie h ho ng sa xua t. - nh mc gia nguyen vat lieu: Phan anh n gia bnh quan cua m gia va lie Pha a nh gia cu mot n v nguyen vat lieu, bao gom: mo va lie u, go m: + Gia mua nguyen vat lieu theo hoa n. Gia va lie ho + Chi ph thu mua NVL: chi ph van chuyen, boc d, lu kho ph ph va chuye n, bo l + Tr cac khoan chiet khau thng mai, giam gia. Tr ca khoa chie kha th ma i, gia gia
b. nh mc chi ph nhan cong trc tiep. nh mc chi ph NCTT bao gom 2 yeu to: .mc lng thi gian m ph go ye to .m l ng th e san xuat mot .v san pham va .mc gia cho mot .v thi gian. sa xua mo sa pha va .m gia mo th - nh mc lng thi gian: phan anh so lng thi gian bnh quan m l ng th gian: pha a nh so ng th b (gi, phut) e san xuat ra mot n v san pham hoac mot cong oan (gi phut) sa xua mo sa pha hoa mo oa san xuat san pham, bao gom: sa xua sa pha m, go m: + Thi gian cho nhu cau san xuat c ban. Th ca sa xua ba n. + Thi gian cho van hanh may moc thiet b. Th va ha nh ma mo thie + Th.gian ngng ngh hp l cua may moc thiet b, ngi lao ong. ng ng ngh h l cu ma mo thie ng ng. + Thi gian cho sa cha san pham. Th s ch sa pha m. - nh mc gia cua n v thi gian: phan anh chi ph nhan cong m gia cu th gian: pha a nh ph tra cho mot n v thi gian (gi, phut), bao gom: tra mo th (gi phut), gom: + Tien lng c ban cho mot n v thi gian. Tie l ba mo th + Tien lng phu, cac khoan phu cap lng. Tie l phu ca khoa phu ca l + Cac khoan trch ve bao hiem xa hoi, bao hiem y te, bao hiem that Ca khoa tr ve ba hie hoi, ba hie te ba hie tha nghiep, kinh ph cong oan theo t le quy nh. nghie p, ph oa t le
Trong trng hp quy trnh san xuat san pham phc tap, trai qua tr ng h tr sa xua sa pha ph ta p, tra nhieu cong oan, san pham san xuat co the gian oan ve mat ky nhie oa sa pha sa xua co the gia oa ve ma thuat, yeu cau quan ly tach rieng cho tng cong oan tng ng thua t, ca qua ly ta ch t ng oa t ng vi cac trnh o ky thuat phc tap khac nhau th co the nh mc v ca tr thua ph ta kha th co the m chi ph cho tng cong oan san xuat. Sau o, tong hp chi ph cua ph t ng oa sa xua t. to ng h ph cu cac cong oan san xuat san pham e xac nh nh mc chi ph ca oa sa xua sa pha xa m ph cho mot n v san pham. mo sa pha m.
c. nh mc chi ph san xuat chung. Chi ph san xuat chung theo mo hnh ng x chi ph c chia lam bien ph va nh ph san xuat chung. nh mc bien ph san xuat chung. m bie ph sa xua Bien ph san xuat chung la cac chi ph can thiet khac cho qua Bie ph sa xua la ca ph ca thie kha qua trnh san xuat, bien ong t le vi mc o hoat ong. tr sa xua t, bie ng t le v m hoa ng. Bien ph san xuat chung co the lien quan trc tiep en mot loai Bie ph sa xua co the tr tie mo loa san pham hoac lien quan gian tiep en nhieu loai san pham. sa pha hoa gia tie nhie loa sa pha m.
+ Neu bien ph san xuat chung lien quan trc tiep en tng san pham, chiem t trong ln trong chi ph san xuat: th xay dng nh mc ve lng, gia cho tng yeu to bien ph SXC tng t nh chi ph nguyen vat lieu hoac chi ph nhan cong trc tiep.
.mc b.ph SXC (theo tng yeu to CP) = .mc lng x .mc gia
+ Neu bien ph san xuat chung bao gom nhieu loai, lien quan en nhieu san pham, chiem t trong khong ln trong chi ph san xuat: Can c vao ket qua thong ke bien ph SXC, bien ph trc tiep cua cac k ke toan trc e xac nh t le bien ph san xuat chung tren bien ph trc tiep bnh quan cua cac k trc. .mc b.ph SXC = .mc b.ph trc tiep x Ty le b.ph SXC
nh mc nh ph san xuat chung. m ph sa xua - Can c vao d toan nh ph san xuat chung hang nam. c va d toa ph sa xua ha ng - Can c vao tieu thc phan bo nh ph san xuat chung c va th bo ph sa xua (so gi may, so gi lao ong, chi ph trc tiep, ). (so gi ma y, so gi ph tr tie - Xac nh n gia phan bo nh ph san xuat chung. Xa gia bo ph sa xua n gia phan bo = nh ph SXC D toan nh ph SXC trong nam Tong mc hoat ong trong nam cua can c phan bo Mc hoat ong cho 1 SPSX x n gia phan bo nh ph SXC
nh mc nh ph = SXC cho 1 SP
d. nh mc chi ph ban hang va chi ph QLDN.
nh mc chi ph ban hang va chi ph quan ly doanh nghiep m ph ba ha ng va ph qua ly nghie c xac nh tng t nh nh mc chi ph san xuat chung. xa t t nh m ph sa xua
III. Phng phap lap d toan.

S o bieu dien moi quan he gia cac bang d toan D toan tieu thu D toan CPBH D toan san xuat D toan CPQLDN
D toan CPNVLTT
D toan CPNCTT
D toan CPSXC
D toan tien D toan BCKQKD mat D toan BCKT

1. D toan tieu thu.

D toan tieu thu la d toan khi au va la c s cho moi d toan. Do vay, d toan nay phai c lap mot cach chnh xac, tien tien phu hp vi kha nang va ieu kien cua doanh nghiep. D toan tieu thu co y ngha rat ln en viec nh hng cac hoat ong, ch ao ieu hanh qua trnh san xuat kinh doanh, tiet kiem chi ph va nang cao hieu qua hoat ong SXKD trong DN.
e lap d toan tieu thu phai da tren nhng c s sau:

+ Tnh hnh tieu thu cac k ke toan trc. + Chu k san xuat kinh doanh, tieu thu san pham. + Chnh sach gia ca san pham, kha nang m rong th trng tieu thu. + Chnh sach quang cao, khuyen mai. + Xu hng phat trien the manh cua nganh, lnh vc n v hoat ong. + Thu nhap cua ngi tieu dung. + Cac chnh sach, che o, the le cua Nha nc. + D kien nhng bien ong ve kinh te, xa hoi trong va ngoai nc.
D toan tieu thu con kem theo bang d toan so tien thu c toa thu co ke ba ng d toa so tie trong tng k can c tren so d kien thu c; bi v, doanh thu t ng k c so kie c; b v cua 1 k thng c khach hang tra trong nhieu k tuy theo cu k th kha ch ha ng tra nhie k tu phng thc thanh toan va thi han thanh toan ghi trong hp ph th toa va th ha toa h ong. ng. Bang d kien lch thu tien c xay dng con e lam c s cho Ba ng d kie tie d ng co la s viec lap d toan tien mat sau nay. vie la d toa tie ma na y. Cach tnh cac ch tieu trong bang d toan tieu thu. Ca ch t ca ch ba ng d toa thu D toan doanh thu = D toan san pham tieu thu x n gia ban
D toan so tien So tien n ky trc D toan DTBH thu = + thu c trong ky thu c ky nay c bang tien trong ky
2. D toan san xuat. San xuat phai ap ng cho nhu cau tieu thu ong thi phai am bao mc ton kho san pham toi thieu can thiet am bao cho qua trnh tieu thu lien tuc. D toan KLSP = can SX KLSP tieu thu + KLSP ton kho cuoi ky KLSP ton kho au ky
Mc ton kho san pham cuoi k tuy thuoc chu yeu vao chu k san xuat san pham. Chu k san xuat san pham cang dai th ton kho san pham cang ln va ngc lai. KLSP ton kho CK = % KLSP tieu thu k sau.
3. D toan chi ph NVLTT va chi ph mua NVL. Bang d toan nay se trnh bay cac ch tieu c tnh toan nh sau: Ba ng d toa na tr ba ca ch t toa nh Chi ph mua NVL = trong ky KLNVLTT can mua trong k KLNVLTT can cho san xuat KLNVLTT ton cuoi ky = = = KLNVLTT can mua trong ky x /m gia
KLNVLTT can KLNVLTT KLNVLTT + cho san xuat ton cuoi k ton au k KLSP can san xuat trong ky % x x nh mc lng
KLNVLTT can cho san xuat k sau x /m gia

CPNVLTT =
KLNVLTT can cho san xuat
o ng thi vi d toan chi ph NVLTT va chi ph mua NVL, ng th v d toa ph va ph d toan chi tien mua NVL cung c thc hien. Can c vao toa tie th hie n. c va chnh sach ban hang cua nha cung cap, doanh nghiep ket ch sa ch ba ha ng cu nha ca p, nghie ke hp lap d toan lch thanh toan chi ph mua nguyen vat lieu h la d toa toa ph va lie e lam c s lap d toan tien mat sau nay. la s la d toa tie ma na y.
D toan tien So tien phai tra So tien n nha cung thanh toan cho nha = cap ky trc phai tra + t CP mua trong trong ky nay cung cap trong ky ky nay
4. D toan chi ph nhan cong trc tiep.
Can c vao d toan khoi lng san pham san xuat, nh c va d toa kho l ng sa pha sa xua t, mc thi gian san xuat cho mot n v san pham e xac nh th sa xua mo sa pha xa nhu cau thi gian can thiet cho san xuat san pham. ong thi ca th ca thie sa xua sa pha m. ng th can c vao nh mc n gia cho 1 n v thi gian e lap d c va m gia th la d toan chi ph nhan cong trc tiep. toa ph tr tie p.
Tong TGL trc tiep can cho SX D toan CPNCTT = = KLSP can san xuat x x nh mc LNG nh mc GIA
Tong TGL trc tiep can cho san xuat
5. D toan chi ph san xuat chung. a. D toan bien ph san xuat chung. D toan bien ph SXC c lap tren c s nh mc bien ph SXC. - Neu nh mc bien ph SXC c xay dng tren c s nh mc lng va nh mc gia th: Tong mc hoat ong d toan = KLSP can SX x .mc lng BPSXC
D toan Tong mc hoat = x .mc gia BPSXC bien ph SXC ong d toan - Neu nh mc bien ph SXC c xay dng theo ty le % so vi bien ph trc tiep th: D toan bien ph SXC = D toan bien ph trc tiep x Ty le bien ph SXC
b. D toan nh ph san xuat chung. oi vi cac yeu to nh ph san xuat chung bat buoc: can c vao nh ph san xuat chung ca nam (qu) chia eu e xac nh nh ph san xuat chung hang qu (hang thang). oi vi cac yeu to nh ph san xuat chung tuy y: can c vao hanh ong nha quan tr xac nh thi iem chi tieu e tnh vao chi ph cho ky ke toan thch hp. c. D toan chi ph san xuat chung. D toan chi ph SXC = D toan bien ph SXC + D toan nh ph SXC
D toan chi ph san xuat chung cung la can c e xay dng d toan tien mat. Tuy nhien, dong chi tien cho hoat ong san xuat chung c xac nh bang d toan chi ph san xuat chung tr i cac khoan c ghi nhan la chi ph san xuat chung nhng khong gan lien vi viec chi ra bang tien, v du: nh chi ph KHTSC, trch trc chi ph sa cha TSC
D toan CPSXC thc chi
Tong chi ph SXC d toan
Cac khoan CPSXC khong thc chi
6. D toan chi ph ban hang. a. D toan bien ph ban hang. - D toan bien ph ban hang c xay dng da tren c s d toan tieu thu va nh mc bien ph ban hang cho mot n v san pham tieu thu. D toan bien ph D toan SL san nh mc bien = x pham tieu thu ph ban hang ban hang b. D toan nh ph ban hang: lap tng t nh nh ph SXC. la t t nh ph c. D toan chi ph ban hang: D toan chi ph ban hang D toan CPBH thc chi = = D toan bien ph D toan nh ph + ban hang ban hang Tong CPBH d toan Cac khoan CPBH khong thc chi
7. D toan chi ph QLDN. a. D toan bien ph QLDN: c xay dng can c tren nh mc bien ph QLDN. Chi ph QLDN la nhng chi ph mang tnh chat to chc quan ly, phat sinh trong pham vi toan bo doanh nghiep, thng khong lien quan trc tiep en bo phan hoat ong nao. Do vay, nh mc bien ph QLDN thng c xac nh theo ty le % so vi bien ph trc tiep. T o, d toan bien ph QLDN se c xay dng nh sau: D toan bien ph QLDN = D toan bien ph x trc tiep Ty le bien ph QLDN
b. D toan nh ph QLDN: lap tng t nh nh ph SXC. la t t nh ph c. D toan chi ph QLDN: D toan chi ph QLDN = D toan bien ph D toan nh ph + QLDN QLDN
D toan CPQLDN Tong CPQLDN Cac khoan CPQLDN = thc chi d toan khong thc chi
7. D toan tien mat. D toan tien mat la mot bang tong hp cac dong tien thu vao, dong tien chi ra lien quan en cac mat hoat ong cua doanh nghiep trong tng thi ky ke toan Moi doanh nghiep can phai xac lap mot mc d tr tien mat toi thieu hp ly luon san sang e phuc vu cho qua trnh hoat ong cua doanh nghiep. Tren c s can oi dong tien thu vao, chi ra cho tng hoat ong ong thi am bao mc ton quy tien mat can thiet, doanh nghiep se co ke hoach s dung von bang tien d tha; hoac thong qua vay mn, phat hanh trai phieu e bu ap lng tien thieu hut trong qua trnh hoat ong.
D toan tien bao gom 4 phan - Phan thu: phan anh dong tien co c trong k, bao gom so tien ton au k va dong tien thu vao trong k. - Phan chi: phan anh cac dong tien chi ra trong k, bao gom chi tra n cho nha cung cap, chi tra cho cong nhan trc tiep, chi lien quan en hoat ong san xuat chung, hoat ong ban hang, hoat ong QLDN, chi nop thue, chi lai co phan, chi mua TSC - Phan can oi thu chi: Lay tong thu tr tong chi. + Neu thu > chi: co ke hoach thanh toan n vay trc han hoac au t tai chnh ngan han + Neu thu < chi: co ke hoach vay them e co u tien hoat ong. - Phan tai chnh: phan anh so tien vay, tra n vay, ke ca lai trong tng ky ke toan. e s dung von bang tien mot cach chu ong va hieu qua hn; ngoai viec lap d toan tien mat hang nam, hang qui, neu can thiet co the lap d toan tien mat hang thang hoac hang tuan.
8. D toan bao cao ket qua hoat ong kinh doanh. Bang d toan ket qua hoat ong kinh doanh c lap can c vao so lieu cac bang d toan trc va co the lap theo phng phap xac nh chi ph toan bo hay phng phap trc tiep. 9. D toan bang can oi ke toan. Can c vao bang can oi ke toan nam trc va cac bang d toan c lap trc o e xay dng bang can oi ke toan d toan.
MINH HA CC BNG D TON Doanh nghip A sn xut kinh doanh mt loi sn phm A c s liu nh sau: I. Bng cn i k ton ngy 31/12/X:
TI SN I. Ti sn ngn hn: 1. Tin mt 2. Cc khon phi thu 3. Nguyn vt liu 4. Thnh phm II. Ti sn di hn: 1. Nguyn gi 2. Hao mn TSC Tng TS S tin 740.527 300.627 364.000 13.500 62.400 2.564.170 3.973.600 (1.409.430) 3.304.697 NGUN VN I. N phi tr: 1. Vay ngn hn 2. Phi tr ngi bn S tin 254.000 200.000 54.000
II. Vn ch s hu: 1. Vn c phn 2. Li nhun li Tng NV
3.050.697 2.500.000 550.697 3.304.697

Trong : Nguyn vt liu tn kho: 4.500kg x 3.000/kg = 13.500.000 Thnh phm tn kho: 1.000sp x 62.400/sn phm = 62.400.000 Phi tr ngi bn l tin n mua NVL II. nh mc chi ph: 1. Chi ph NVLTT: 2,5kg/sp x 3.000/kg = 7.500/sp 2. Chi ph NCTT: 3 gi ltt/sp x 9.000/gi = 27.000/sp 3. Chi ph SXC: Bin ph SXC c xc nh bng 40% bin ph trc tip. nh ph SXC: 3 gi ltt/sp x 4.700/gi = 14.100/sp 4. nh mc bin ph bn hng: 2.000/sp. 5. nh mc bin ph QLDN c xc nh bng 2% bin ph trc tip. III. Ti liu d ton: 1. D ton khi lng SP tiu th: Qu 1: 15.000 Qu 3: 25.000 Qu 2: 20.000 Qu 4: 30.000
- n gi bn: 80.000/sn phm. - Phng thc thanh ton: 70% tr ngay bng tin trong qu, s cn li tr ht qu sau. - S tin phi thu khch hng nm trc c tr ht qu 1. 2. D ton sn xut: - Nhu cu thnh phm tn kho cui mi qu c xc nh bng 20% nhu cu tiu th ca qu sau. - Nhu cu nguyn vt liu tn kho hp l cui mi qu c xc nh bng 10% nhu cu sn xut ca qu sau. 3. D ton chi ph: - D ton cc khon bin ph c cn c vo nh mc chi ph. - nh ph SXC d ton l 1.305.660 ng/nm, trong chi ph khu hao TSC l 1.040.000ng.
- D ton nh ph bn hng bao gm: tin lng theo thi gian hng nm l 60.000ng; chi ph khu hao TSC l 20.000ng/nm; chi ph qung co s chi bng tin trong qu 2 l 36.000ng v s c phn b trong 3 qu. - D ton chi ph QLDN: tin lng theo thi gian ca nhn vin qun l hng nm l 42.000ng; chi ph khu hao TSC hng nm l 24.000ng; cui nm s tin hnh sa cha ln TSC vi chi ph d ton l 8.000ng. Doanh nghip tin hnh trch trc chi ph SCLTSC trong 4 qu. 4. D ton chi tin: - Chi tr n cho nh cung cp nguyn vt liu vi phng thc thanh ton: 70% tr ngay bng tin trong qu, 30% tr vo qu sau.
- Cc khon chi bng tin lin quan n chi ph NCTT, chi ph SXC, chi ph bn hng v chi ph QLDN s c chi tr ht trong qu. - Chi tin np thu TNDN trong tng qu vi thu sut 25%. - Chi tin mua sm TSC 500.000ng/nm trong : qu 1 l 250.000ng, qu 2 l 150.000ng v qu 3 l 100.000ng. - Chi tr li c phn theo t l 12%/nm, chia u cho tng qu. - Chi tr n vay v li vay. 5. Ti liu khc: - Li sut n vay l 12%/nm. - Li n vay c tnh v tr hng qu. - Nhu cu tin tn qu hng qu l 300.000ng. Nu khng doanh nghip phi vay ngn hng, vic vay c thc hin vo u qu v tr n vay vo cui qu. - Trong qu 3 s tr n vay 100.000ng v qu 4 l 250.000ng. - KLSP tiu th d kin ca qu I/X+2 l 18.000SP v KLSP cn SX ca qu ny l 20.000SP.
Yu cu: 1. Lp d ton tiu th. 2. Lp d ton sn xut. 3. Lp d ton chi ph mua nguyn vt liu v chi ph NVLTT. 4. Lp d ton chi ph NCTT. 5. Lp d ton chi ph SXC. 6. Lp d ton chi ph bn hng. 7. Lp d ton chi ph QLDN. 8. Lp d ton tin. 9. Lp d ton bo co kt qu kinh doanh. 10. Lp d ton bng cn i k ton.
Bng 1: BNG D TON TIU TH. Nm X+1

Ch tiu 1.KLSP tiu th 2.n gi bn 3.Tng doanh thu (1)x(2) -Thu t nm trc -Thu t Q1 -Thu t Q2 -Thu t Q3 -Thu t Q4 Tng thu 1.204.000 1.480.000 Qu 1 15.000 80 1.200.000 Qu 2 20.000 80 1.600.000 Qu 3 25.000 80 Qu 4 30.000 80 Nm 90.000 80
2.000.000 2.400.000 7.200.000
K hoch thu tin bn hng 364.000 840.000 360.000 1.120.000 480.000 1.400.000
364.000 1.200.000 1.600.000 600.000 2.000.000 1.680.000 1.680.000
1.880.000 2.280.000 6.844.000

Bng 2: BNG D TON SN XUT. Nm X+1

Ch tiu 1.KLSP tiu th 2.KLSP tn cui k 3.KLSP tn u k 4.KLSP cn SX (1)+(2)-(3) Qu 1 15.000 4.000 1.000 18.000 Qu 2 20.000 5.000 4.000 21.000 Qu 3 25.000 6.000 5.000 26.000 Qu 4 30.000 3.600 6.000 27.600 Nm 90.000 3.600 1.000 92.600
Bng 3: BNG D TON CHI PH MUA NVLTT V CHI PH NVLTT. Nm X+1

Ch tiu 1.KLSP cn SX 2.nh mc lng 3.KLVL cn cho SX (1)x(2) 4.KLVL tn cui k 5.KLVL tn u k 6.KLVL cn mua (3)+(4)-(5) 7.nh mc gi 8.CP mua VL (6)x(7) 9.CPNVLTT (3)x(7) -Chi tr n nm X -Chi tr n ca Q1 -Chi tr n ca Q2 -Chi tr n ca Q3 -Chi tr n ca Q4 Tng chi 150.075 154.050 185.715 Qu 1 18.000 2,5 45.000 5.250 4.500 45.750 3 137.250 135.000 54.000 96.075 41.175 112.875 48.375 137.340 58.860 140.910 199.770 Qu 2 21.000 2,5 52.500 6.500 5.250 53.750 3 161.250 157.500 Qu 3 26.000 2,5 65.000 6.900 6.500 65.400 3 196.200 195.000 Qu 4 27.600 2,5 69.000 5.000 6.900 67.100 3 201.300 207.000 Nm 92.600 2,5 231.500 5.000 4.500 232.000 3 696.000 694.500 54.000 137.250 161.250 196.200 140.910 689.610
K hoch chi tin mua NVL
Bng 4: BNG D TON CHI PH NCTT. Nm X+1

Ch tiu 1.KLSP cn SX 2.nh mc TGSX 3.Tng TGLTT (1)x(2) 4.n gi 1 gi LTT 5.Chi ph NCTT (3)x(4) Qu 1 18.000 3 54.000 9 Qu 2 21.000 3 63.000 9 Qu 3 26.000 3 78.000 9 Qu 4 27.600 3 82.800 9 Nm 92.600 3 277.800 9
486.000 567.000 702.000 745.200 2.500.200
Bng 5: BNG D TON CHI PH SXC. Nm X+1

Ch tiu 1.CP NVLTT 2.Chi ph NCTT 3.Bin ph trc tip (1)+(2) 4.Bin ph SXC (3)x40% 5.nh ph SXC 6.Tng chi ph SXC (4)+(5) 7.CP khng thc chi 8.CPSXC thc chi (6)-(7) Qu 1 135.000 486.000 621.000 248.400 326.415 574.815 Qu 2 157.500 567.000 724.500 289.800 326.415 616.215 Qu 3 195.000 702.000 897.000 358.800 326.415 685.215 Qu 4 207.000 745.200 952.200 380.880 326.415 707.295 Nm 694.500 2.500.200 3.194.700 1.277.880 1.305.660 2.583.540 (1.040.000) 1.543.540
(260.000) (260.000) (260.000) (260.000) 314.815 356.215 425.215 447.295
Bng 6: BNG D TON CHI PH BN HNG. Nm X+1

Ch tiu 1.KLSP tiu th 2.nh mc b.ph BH 3.Bin ph bn hng (1)x(2) 4.nh ph bn hng: +CP tin lng +CP KHTSC +CP qung co 5.Tng chi ph BH (3)+(4) 6.CP khng thc chi 7.Chi cho q.co 8.CPBH thc chi (5)-(6)+(7) Qu 1 15.000 2 30.000 20.000 15.000 5.000 50.000 (5.000) 45.000 Qu 2 20.000 2 40.000 32.000 15.000 5.000 12.000 72.000 (17.000) 36.000 91.000 Qu 3 25.000 2 50.000 32.000 15.000 5.000 12.000 82.000 (17.000) 65.000 Qu 4 30.000 2 60.000 32.000 15.000 5.000 12.000 92.000 (17.000) 75.000 Nm 90.000 2 180.000 116.000 60.000 20.000 36.000 296.000 (56.000) 36.000 276.000
Bng 7: BNG D TON CHI PH QLDN. Nm X+1

Ch tiu 1.Bin ph trc tip 2.Bin ph QLDN (1)x2% 3.nh ph QLDN: +CP tin lng +CP KHTSC +Trch trc CPSCL 4.Tng chi ph QLDN (2)+(3) 5.CP khng thc chi 6.Chi cho SCL 7.CPQLDN thc chi (4)-(5)+(6) Qu 1 621.000 12.420 18.500 10.500 6.000 2.000 30.920 (8.000) 22.920 Qu 2 14.490 18.500 10.500 6.000 2.000 32.990 (8.000) 24.990 Qu 3 17.940 18.500 10.500 6.000 2.000 36.440 (8.000) 28.440 Qu 4 19.044 18.500 10.500 6.000 2.000 37.544 (8.000) 8.000 37.544 Nm 3.194.700 63.894 74.000 42.000 24.000 8.000 137.894 (32.000) 8.000 113.894 724.500 897.000 952.200
Bng 8: BNG D TON BO CO KT QU KINH DOANH. Nm X+1

Ch tieu 1. Tong doanh thu 2. Gia von hang ban 3. Lai gop 4. Chi ph ban hang 5. Chi ph QLDN 6. Lai thuan 7. Lai vay 8. LN trc thue 9. Thue TNDN 10. LN sau thue 11. Lai co ong 12. LN cha phan phoi Qu 1 Qu 2 Qu 3 Qu 4 Nam 1,200,000 1,600,000 936,000 264,000 50,000 30,920 183,080 6,000 177,080 44,270 132,810 75,000 57,810 1,248,000 352,000 72,000 32,990 247,010 11,684 235,326 58,832 176,495 75,000 101,495 2,000,000 2,400,000 7,200,000 1,560,000 440,000 82,000 36,440 321,560 11,947 309,613 77,403 232,210 75,000 157,210 1,872,000 5,616,000
528,000 1,584,000 92,000 37,544 296,000 137,894
398,456 1,150,106 8,947 38,577
389,509 1,111,529 97,377 292,132 75,000 217,132 277,882 833,647 300,000 533,647
Bng 9: BNG D TON TIN - Nm X+1

Ch tieu 1.Tien ton qu au k 2.Tien thu trong k I. Tong thu (1) + (2) II. Tong chi (1) + + (8) 1-Chi mua NVL 2-Chi cho CPNCTT 3-Chi cho CPSXC 4-Chi cho CPBH 5-Chi cho CPQLDN 6-Chi mua sam TSC 7-Chi nop thue TNDN 8-Chi tra lai co ong III. Can oi thu-chi (I) - (II) IV. Hoat ong TC (1) (2) (3) 1-Vay ngan hang 2-Tra lai vay 3-Tra n vay *Tien ton qu cuoi k (III) + (IV) Qu 1 300,627 1,204,000 1,504,627 1,388,080 150,075 486,000 314,815 45,000 22,920 250,000 44,270 75,000 116,547 183,453 189,453 6,000 0 300,000 Qu 2 300,000 1,480,000 1,780,000 1,477,087 154,050 567,000 356,215 91,000 24,990 150,000 58,832 75,000 302,913 (2,913) 8,770 11,684 0 300,000 Qu 3 300,000 1,880,000 2,180,000 1,658,773 185,715 702,000 425,215 65,000 28,440 100,000 77,403 75,000 521,227 (111,947) 0 11,947 100,000 409,280 Qu 4 409,280 2,280,000 2,689,280 1,677,186 199,770 745,200 447,295 75,000 37,544 97,377 75,000 1,012,094 (258,947) 0 8,947 250,000 753,147 Nam 300,627 6,844,000 7,144,627 6,201,126 689,610 2,500,200 1,543,540 276,000 113,894 500,000 277,882 300,000 943,501 (190,354) 198,223 38,577 350,000 753,147
Bng 10: BNG CN I K TON D TON.

TAI SAN I. Tai san ngan han: 1. Tien mat 2. Cac khoan phai thu 3. Nguyen vat lieu 4. Thanh pham II. Tai san dai han: 1. Nguyen gia 2. Hao mon TSC Tong TS Nam X+1 NGUON VON Nam X+1 108,613 48,223 60,390
1,712,787 I. N phai tra: 753,147 1. Vay ngan han 720,000 2. Phai tra ngi ban 15,000 224,640 1,980,170 II. Von chu s hu: 4,473,600 1. Von co phan (2,493,430) 2. Li nhuan e lai 3,692,957 Tong NV
3,584,344 2,500,000 1,084,344 3,692,957
CHNG VI CH
NH GIA SAN PHAM
Gia ban co y ngha vo cung quan trong oi vi doanh nghiep v no anh hng en ket qua cuoi cung cua doanh nghiep. Cac mo hnh nh gia trong kinh te vi mo a ch ra nhng ly thuyet nh gia va ieu chnh gia. Tuy nhien, khi s dung e a ra nhng quyet nh cu the ve gia, nha quan tr gap nhieu kho khan v: -Quan he cung cau la mot khai niem tru tng. -Thiet lap gia trong th trng canh tranh hoan hao hoac th trng canh tranh oc quyen. -Gan lien vi muc tieu toi a hoa li nhuan.
I. nh gia san pham thong thng. Gia ban = Chi ph nen + Chi ph tang them
Chi ph NVLTT ph Chi ph NCTT ph Chi ph SXC (BP & P) ph
a. Phng phap toan bo: Ph pha toa bo Chi ph nen = CPSX n v ph ne Chi ph tang them ph
(Phan tien tang them) (Pha tie
Chi ph ban hang ph ba ha ng Chi ph QLDN ph Mc hoan von mong muon (LN mong muon) hoa vo muo muo n)
Chi ph tang them = chi ph nen x % phan tien tang them ph ph ne pha tie
% phan tien pha tie tang them = CPBH & QLDN + Mc hoan von mong muon hoa vo muo CPSX n v x KLSPSX
X 100%
b. Phng phap trc tiep: CP nen = Bien ph n v ne Bie ph Bien ph ngoai SX (bien ph BH & QLDN) Bie ph ngoa (bie ph
Bien ph SX (CPNVLTT, NCTT, bien ph SXC) Bie ph bie ph
CP tang them
nh ph SXC ph nh ph BH & QLDN ph Mc hoan von mong muon hoa vo muo
Chi ph tang them = chi ph nen x % phan tien tang them ph ph ne pha tie
% phan tien tang them Tong nh ph + Mc hoan von mong muon = Bien ph n v x KLSPSX X 100%
Mau nh gia san pham gia sa pha

CPNVLTT CPNCTT Bien ph SXC Bien ph BH & QLDN xxx xxx xxx xxx xxx xxx xxx
Bien ph n v (CP nen) Phan tien tang them Gia ban
Gia nen Gia nh
Pham vi gia linh hoat
II. nh gia san pham theo thi gian lao ong va nguyen vat lieu s dung. Gia cua dch vu = Gia cua TGL + Gia cua NVL s dung Gia cu vu Gia cu TGL Gia cu s du ng Gia cua TGL = Gia cua 1 gi LTT x So gi LTT cua dch vu Gia cu TGL Gia cu gi So gi cu vu CP cho LTT: Lng va phu cap theo lng L TT: va phu ca l cua CNTT cu Phu ph NCTT: CP lu thong, QL lien quan en Phu ph NCTT: l phuc vu va QL hoat ong cua cong nhan trc phu vu va hoa ng cu tr tiep tie LN mong muon cho 1 gi LTT muo gi
Gia cua 1 Gia cu gi LTT gi
Gia cua NVL Gia cu s dung du ng
Gia hoa n cua NVL s dung: gia mua NVL Gia hoa cu s du ng: gia Phu ph NVL: cac chi ph lien quan mua sam Phu ph ca ph sa va quan ly NVL va qua ly Li nhuan mong muon L nhua muo
Phu ph NVL = Gia hoa n cua NVL s dung x %phu ph NVL Phu ph Gia hoa cu s du ng %phu ph
% phu ph NVL CP lien quan en mua sam va quan ly NVL = Gia hoa n cua NVL s dung X 100%
III. nh gia san pham chuyen nhng. a. Khai niem gia san pham chuyen nhng: Gia san pham chuyen nhng thc chat la gia ban san pham noi bo. ay chnh la gia ban san pham gia cac n v thanh vien trong mot doanh nghiep hoac gia n v cap di vi n v cap tren trong mot doanh nghiep. Tuy muc ch chnh la chuyen giao san pham trong noi bo doanh nghiep nhng khi nh gia san pham chuyen nhng phai am bao: - Bu ap chi ph thc hien san pham. - am bao li ch chung cua toan doanh nghiep. - Kch thch cac bo phan phan au tiet kiem chi ph va tang cng trach nhiem vi muc tieu chung cua toan doanh nghiep.
b. nh gia san pham chuyen nhng theo chi ph thc hien: Gia SP chuyen nhng = Chi ph thc hien SP. u iem: n gian, de tnh toan, de hieu. Nhc iem: - Co the dan en nhng quyet nh sai lam v mo hnh nh gia nay khong ch ro khi nao nen chuyen nhng va no anh hng en muc tieu li nhuan cua toan doanh nghiep nh the nao. - Khong khuyen khch cac bo phan san xuat kiem soat chi ph tot hn v tat ca cac chi ph phat sinh cho du tiet kiem hay lang ph eu c chuyen cho bo phan s dung san pham chuyen nhng ganh chu. - Ch co bo phan tieu thu san pham cuoi cung mi xac nh lai lo dan en de nham lan rang ch co bo phan nay mi quyet nh hieu qua san xuat kinh doanh.
- Viec anh gia trach nhiem bang cac ch tieu ROI, RI cac bo phan gap kho khan va oi khi khong the thc hien c. c. nh gia san pham chuyen nhng theo gia th trng: - Mo hnh chung: Gia chuyen nhng = Bien ph n v + Phan bo SDP cua SP ban ra ngoai b thiet hai
- ieu kien ap dung: + Bo phan mua phai mua san pham cua bo phan ban neu bo phan ban ap ng c tat ca cac ieu kien gia ca, chat lng va muon ban noi bo. + Bo phan mua co quyen t choi neu bo phan ban khong ap ng c cac ieu kien gia ca, chat lng. + Can lap mot bo phan trung gian e giai quyet cac bat ong.
d. nh gia san pham chuyen nhng thong qua thng lng. - Mo hnh chung: Gia chuyen Phan bo SDP cua SP = Bien ph n v + nhng ban ra ngoai b thiet hai - ieu kien ap dung: + Bo phan mua khong the tm thay san pham tng t cua bo phan ban ngoai th trng. + Bo phan ban khong the ban c ra ngoai th trng san pham, dch vu san xuat theo yeu cau cua bo phan mua. + Khong ton tai gia th trng cua san pham chuyen nhng.
IV. Xac nh gia ban san pham mi. a. Thc nghiem tiep th san pham mi. San pham mi tieu thu nh the nao la kho xac nh nen gia ban kho ton tai tren c s chi ph c tnh. V vay, phai thc nghiem tiep th san pham. * Noi dung thc nghiem tiep th san pham mi: - Xac nh gia ban san pham mi (thng theo ph.phap am ph). - Gii thieu san pham nhng vung c chon vi nhng mc gia ban khac nhau, qua o thu thap tai lieu: + S canh tranh vi san pham khac. + Quan he ve san lng ban va gia ban. + So d am ph tng ng tng gia ban. - La chon mot gia ban hp ly.
b. Cac chien lc xac nh gia ban. * Chien lc gia thoang. Gia ban ban au cao, giam dan sau mot thi gian khi th trng m rong va chn muoi. Chien lc nay co u iem: - Thu li nhuan toi a trong thi gian ngan. - Bu ap c cac chi ph phat sinh ngoai d kien. - Giam gia ban th th trng cang m rong. - Giam gia ban tao tam ly tot vi ngi mua.
* Chien lc gia thong dung. Gia ban ban au thap e th trng chap nhan ngay. Chien lc nay co nhc iem: - e co ngay v tr tren th trng phai hy sinh li nhuan. - Neu phat sinh chi ph ngoai d tnh buoc phai tang gia ban th se gap kho khan.
CHNG VII CH
THONG TIN THCH HP CHO QUYET NH KINH DOANH NGAN HAN
I.Nhan dien thong tin thch hp.

1.Khai quat ve quyet nh kinh doanh ngan han. Quyet nh kinh doanh la chon la mot phng an kinh doanh hieu qua phu hp vi ieu kien kinh doanh cua doanh nghiep t nhieu phng an kinh doanh khac nhau. Khi chon la phng an kinh doanh nha quan tr phai xem xet en nhieu muc tieu khac nhau, tuy nhien, xet ve phng dien kinh te, mot phng an kinh doanh phai tao ra mot s gia tang ve li nhuan, giam thieu chi ph. Trong pham vi chng nay ch e cap en la chon phng an kinh doanh thoa man nhng tieu chuan kinh te tren.
Neu can c vao thi gian hieu lc, thi gian anh hng va thc thi quyet nh kinh doanh, chung ta co the chia quyet nh kinh doanh thanh 2 loai: - Quyet nh kinh doanh ngan han. - Quyet nh kinh doanh dai han. 2. Mo hnh phan tch thong tin thch hp. Qua trnh phan tch thong tin e la chon nhng thong tin thch hp nham muc ch ra quyet nh kinh doanh ngan han thng tien hanh qua cac bc sau: Bc 1: Tap hp tat ca cac thong tin lien quan en nguon thu nhap va chi ph cua cac phng an kinh doanh c xem xet. Bc 2: Loai bo cac khoan chi ph chm.
Bc 3: Loai bo cac khoan thu nhap va chi ph nh nhau cac phng an kinh doanh. Bc 4: Nhng thong tin con lai chnh la nhng thong tin thch hp. 3. Thong tin khong thch hp. a. Chi ph chm: ac iem cua chi ph chm: - a phat sinh. - Khong the tranh c. - Luon ton tai moi phng an. Do vay, khi la chon phng an tren c s quan sat, so sanh chi ph cua cac phng an kinh doanh th chi ph chm luon bang nhau va triet tieu nhau khi so sanh nhng dong chi ph nay gia 2 phng an. Chi ph chm se khong anh hng en tieu chuan kinh te khi so sanh la chon phng an kinh doanh.
b. Cac khoan thu, chi nh nhau: Tat ca cac khoan thu, khoan chi nh nhau cac tnh huong cua cac phng an kinh doanh khong phai la thong tin thch hp bi v nhng khoan thu, chi nay khong chi phoi en tieu chuan kinh te khi so sanh. Do vay, chung ta khong can thiet phai quan tam en chung khi so sanh cac phng an e ra quyet nh kinh doanh.
4. Tai sao phai nhan dien thong tin thch hp. - Thong tin san co thng rat t co e co the lap bao cao thu nhap mot cach chi tiet, do vay, nha quan tr phai biet cach nhan dien nhng thong tin nao la thch hp trong ieu kien nguon thong tin gii han o e ra quyet nh. - Viec s dung lan lon cac thong tin thch hp va khong thch hp se lam phc tap them van e va se lam giam s chu y cua nha quan tr vao nhng van e chnh can giai quyet. - Mo hnh phan tch thong tin thch hp se giup nha quan tr co c nhng thong tin nhanh hn nhng van am bao tnh khoa hoc va chnh xac, v vay se ho tr ac lc hn cho nha quan tr trong chiem lnh li the canh tranh.
II. ng dung thong tin thch hp e ra quyet nh kinh doanh ngan han.
1. Quyet nh loai bo hay tiep tuc SXKD mot bo phan. Quyet nh ve viec co nen loai bo mot bo phan kinh doanh la mot trong nhng van e phc tap oi vi nha quan tr. Quyet nh nay chu s chi phoi cua nhieu yeu to khac nhau. Tuy nhien, xet ve phng dien kinh te, tieu chuan e la chon nen loai bo hay tiep tuc kinh doanh mot bo phan la mc ong gop li nhuan cua bo phan o oi vi muc tieu chung cua doanh nghiep.
V du ng dung: Cong ty ABC ang hoat ong vi 3 day chuyen san xuat dc pham vi ket qua kinh doanh nh sau: BAO CAO KET QUA KINH DOANH
Ch tieu Doanh thu Bien ph So d am ph nh ph bo phan: + Lng QL bo phan + Khau hao MMTB + Thue ca hang + Chi ph quang cao + Chi ph khac nh ph chung phan bo Li nhuan Toan CTy 11.000.000 6.300.000 4.700.000 3.650.000 630.000 1.170.000 900.000 650.000 300.000 550.000 500.000 Cac loai dc pham Panadol 2.000.000 1.000.000 1.000.000 700.000 100.000 250.000 200.000 100.000 50.000 100.000 200.000 Acemol 4.000.000 2.500.000 1.500.000 1.400.000 250.000 500.000 300.000 250.000 100.000 200.000 (100.000) Decogen 5.000.000 2.800.000 2.200.000 1.550.000 280.000 420.000 400.000 300.000 150.000 250.000 400.000
Cau hoi at ra: Cty nen x ly nh the nao oi vi bo phan Acemol? Nen tiep tuc duy tr hay huy bo cong viec SXKD san pham Acemol ? Trng hp 1: Neu cong ty cha co mat hang kinh doanh thay the san pham Acemol. Luc nay, cong ty xem xet 2 phng an: Phng an 1: Duy tr san xuat kinh doanh san pham Acemol. Phng an 2: Xoa bo viec san xuat kinh doanh san pham Acemol. Trng hp 2: Neu cong ty co mat hang kinh doanh thay the san pham Acemol. Luc nay, cong ty xem xet 2 phng an: Phng an 1: Duy tr san xuat kinh doanh san pham Acemol. Phng an 2: San xuat kinh doanh san pham mi.
V du ng dung: Gia s Cty ABC co mot phng an SXKD mat hang dc pham mi la Coadol vi chi ph d tnh:
Doanh thu Bien ph nh ph bo phan: + Lng QL bo phan + Khau hao MMTB + Thue ca hang + Chi ph quang cao + Chi ph khac nh ph chung phan bo 4.000.000 2.400.000 250.000 500.000 300.000 200.000 100.000 200.000
2. Quyet nh san xuat hay mua ngoai. Xet tren phng dien kinh te, e quyet nh nen san xuat hay mua ngoai san pham (nguyen vat lieu, ban thanh pham) nha quan tr can phai xem xet phng an nao anh hng tot en li nhuan cua doanh nghiep. V du ng dung:
Cong ty XYZ co 2 bo phan san xuat, bo phan 1 san xuat ban thanh pham cung cap cho bo phan 2 e tiep tuc che bien thanh pham ban ra th trng. Co tai lieu lien quan en viec SX 1.000BTP t bo phan 1 nh sau:
Chi ph NVL trc tiep Chi ph nhan cong trc tiep Bien ph SXC nh ph SXC: + Lng QL bo phan + Khau hao MMTB + nh ph chung phan bo 20.000.000 10.000.000 5.000.000 5.000.000 12.000.000 8.000.000
Cong ty nhan c li chao hang cua mot khach hang ben ngoai ve mot loai ban thanh pham co cung chat lng nh ban thanh pham c san xuat bo phan 1vi gia ban 45.000/sp. Cong ty nen tiep tuc san xuat ban thanh pham hay mua ngoai. Trng hp 1: Bo phan 1 a hoat ong het cong suat san xuat va khong co mat hang khac thay the, neu nhan li chao hang nay cong ty phai huy bo viec san xuat ban thanh pham. Phng an 1: Duy tr bo phan san xuat 1. Phng an 2: Mua ngoai. Trng hp 2: Bo phan 1 a hoat ong het cong suat san xuat va co mat hang khac thay the. Phng an 1: Duy tr bo phan san xuat 1. Phng an 2: Mua ngoai ong thi san xuat san pham khac.
V du ng dung: Gia s trong trng hp bo phan 1 khong san xuat ban thanh pham truyen thong th van co the san xuat nguyen vat lieu khac e ban ra ngoai tren c s ieu kien vat chat, thiet b va can bo quan ly hien co. So lieu lien quan en viec san xuat loai nguyen vat lieu khac nh sau:
Doanh thu Bien ph SX: + Chi ph NVL trc tiep + Chi ph NCTT + Bien ph SXC nh ph SX: + Lng QL va phuc vu + Khau hao MMTB + nh ph chung phan bo 70.000.000 20.000.000 14.000.000 6.000.000 5.000.000 12.000.000 8.000.000
Trng hp 3: Bo phan 1 cha hoat ong het cong suat san xuat va cha co phng an kinh doanh khac thay the. Trng hp 4: Bo phan 1 cha hoat ong het cong suat san xuat va co phng an kinh doanh khac thay the. 3. Quyet nh nen ban hay tiep tuc san xuat. Cac quyet nh nen ban ngay ban thanh pham hay tiep tuc san xuat thanh pham roi mi ban thng gap cac doanh nghiep co qui trnh san xuat s dung cung mot loai nguyen lieu au vao, qua cac giai oan che bien se tao ra nhieu ban thanh pham khac nhau. Cac ban thanh pham nay co the tieu thu ngay hoac c tiep tuc san xuat theo nhng qui trnh rieng cho tng loai e tao thanh nhng thanh pham khac nhau roi em tieu thu.
Mo hnh qui trnh SX ket hp h tr ke h

BTP A Nguyen lieu au vao Qua trnh SX chung BTP B BTP C Qui trnh SX rieng Qui trnh SX rieng Qui trnh SX rieng TP A TP B TP C Tieu thu Tieu thu Tieu thu
CPSX ket hp
iem phan chia
Ve phng dien kinh te, e chon la phng an nen tiep tuc san xuat hay ban, chung ta phai da vao ket qua so sanh gia thu nhap tang them vi chi ph tang them do tiep tuc san xuat. - Neu thu nhap tang them > chi ph tang them: tiep tuc san xuat roi ban. - Neu thu nhap tang them < chi ph tang them: ban tai thi iem phan chia, khong tiep tuc san xuat. V du ng dung: Tai cong ty A, giai oan au cua qui trnh cong nghe san xuat, cong ty s dung hat ca phe, pham mau, hng lieu e che bien bot ca phe. Giai oan ke tiep, t bot ca phe, cong ty tiep tuc che bien thanh cac loai san pham khac nhau nh ca phe cacao, sa ca phe, keo ca phe. Co cac so lieu nh sau:
Cac san pham ket hp Ch tieu Chi ph san xuat n v: + Chi ph NVL giai oan trc + Bien ph SX cua giai oan + nh ph SX cua giai oan Gia ban Bot ca phe Ca phe cacao 15.000 8.000 2.000 35.000 Sa ca phe 15.000 10.000 7.000 36.000 Keo ca phe 15.000 10.000 6.000 40.000
9.000 5.000 1.000 20.000
Cong ty nen ban bot ca phe hay tiep tuc che bien va che bien nhng san pham nao ?
3. Quyet nh trong ieu kien nang lc SXKD gii han. Trong thc te san xuat kinh doanh, doanh nghiep luon b rang buoc vi nhng ieu kien gii han ve von, cong suat thiet b, th trng tieu thu,.Do vay, cac doanh nghiep thng phai ng trc s la chon e ra quyet nh at hieu qua cao nhat trong ieu kien nang lc san xuat co gii han cua mnh. a. Trng hp ch co mot ieu kien gii han. Khi doanh nghiep b rang buoc bi mot ieu kien gii han th thong tin thch hp la so d am ph tnh tren mot n v cua ieu kien gii han. Nhng san pham hay bo phan nao co so d am ph tren mot n v ieu kien gii han ln hn se c u tien chon la v phng an kinh doanh nay se tao ieu kien gia tang li nhuan cho doanh nghiep tot hn.
V du ng dung: Cong ty Blue ang nghien cu viec san xuat san pham A hoac B. Cong ty ch co the s dung toi a 20.000 gi may/nam. e san xuat san pham A can 3 gi may/sp, san pham B can 2 gi may/sp. Nhu cau tieu thu san pham A va B nh nhau va eu phai tan dung het cong suat cua may mi thoa man u nhu cau o. Co so lieu sau:
Ch tieu Gia ban Bien ph/SP So d am ph/SP Ty le so d am ph San pham A 500 200 300 60% San pham B 600 300 300 50%
Cau hoi at ra: doanh nghiep nen san xuat san pham nao ?
b. Trng hp co nhieu ieu kien gii han. Doanh nghiep nen san xuat theo mot c cau san pham nh the nao mi em lai hieu qua kinh te cao nhat khi hoat ong doanh nghiep b rang buoc bi nhieu ieu kien gii han nh von, vat t, so gi may, mc tieu thu han che,? Trong trng hp nay, chung ta phai van dung thuat toan kinh te e tm ra phng an SXKD toi u. Xet ve phng dien kinh te, chnh la ap dung he phng trnh tuyen tnh e at li nhuan cao nhat ma thoa man cac ieu kien gii han. Qua trnh nay c tien hanh nh sau:
Bc 1: Xac nh ham muc tieu va bieu dien theo dang phng trnh ai so. ay chnh la phng trnh kinh te the hien nhng an so cua ket cau san pham san xuat kinh doanh mang lai so d am ph cao nhat. Bc 2: Xac nh cac ieu kien gii han va the hien chung qua he phng trnh tuyen tnh aX + bY C hoac aX + bY C. Bc 3: Bieu dien he phng trnh tuyen tnh tren mat phang toa o va xac nh vung san xuat toi u tren o th. Bc 4: Can c vao vung san xuat toi u tren o th, chon iem hon hp san pham san xuat kinh doanh lam tang so d am ph cua ham muc tieu cao nhat hay giam toi thieu ve chi ph.
V du ng dung: Mot cong ty ang san xuat hai loai san pham M va N vi nhng ieu kien rang buoc trong mot chu k san xuat nh sau: - May moc thiet b ch co the hoat ong toi a 24 gi. - Bo phan cung ng vat t ch co kha nang ap ng c 36 n v nguyen lieu chnh. - Mc tieu thu toi a 3 san pham N. nh mc kinh te ky thuat cho tng san pham nh sau:
Ch tieu Gia ban Bien ph/SP So d am ph/SP So gi may SX/SP So n v vat t s dung/SP San pham M 20 12 8 6 6 San pham N 18 8 10 3 9
Cty phai SX theo c cau SP the nao e at li nhuan cao nhat?


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PHAN LOAI CHI PH