H THNG CHI PH DA TRN HOT NG

MA (Business Accounting). Nguyen Phong Nguyen

H THNG CHI PH (COSTING SYSTEM) H thng chi ph l h thng tnh chi ph sn phm/dch v bng cch tp hp, phn b chi ph vo i tng chu chi ph (Business Dictionary, 2008)
Tp hp (Cost Tracing)

CHI PH TRC TIP (Direct costs)

CHI PH GIN TIP (Indirect costs)

Phn b (Cost Allocation)

I TNG CHU CHI PH (Cost objects)

MA (Business Accounting). Nguyen Phong Nguyen

H THNG CHI PH TRUYN THNG

BP phc v

SP A

CP SN XUT CHUNG (Manufacturing Overheads)

Phn xng

SP B

CP TRC TIP (Direct costs)

BP phc v

SP C

Chi ph sn xut chung c phn b vo sn phm da trn sn lng (Volume)

MA (Business Accounting). Nguyen Phong Nguyen

H THNG CHI PH TRUYN THNG (TRADITIONAL COSTING SYSTEM)

H thng chi ph truyn thng

Ch tp hp, phn b chi ph sn xut vo sn phm CPSXC thng c tp hp cho ton DN, cho tng phn xng, hay quy trnh cng ngh Phn b CPSXC da trn sn lng (volume): s gi cng trc tip, chi s gi my chy,...

MA (Business Accounting). Nguyen Phong Nguyen

NHNG THAY I TRONG MI TRNG KINH DOANH

Mc vn dng khoa hc cng ngh

T trng CPSXC trn tng chi ph sn xut Mi quan h gia ngun lc tiu tn vi sn lng

Quy trnh kinh doanh

Gi tr ct li, chui gi tr S a dng ca sn phm sn phm

S cnh tranh
Mc sinh li...

MA (Business Accounting). Nguyen Phong Nguyen

NHC IM CA H THNG CHI PH TRUYN THNG

H thng chi ph truyn thng khng phn nh c quy trnh sn xut kinh doanh:
B st chi ph
Marketing, R&D,...

Phn b chi ph da trn sn lng (volume):

S gi cng trc tip, chi ph nhn cng trc tip S gi my

Khng c mi lin h gia chi ph c phn b v chi ph thc t tiu tn cho sn phm dch v

MA (Business Accounting). Nguyen Phong Nguyen

NHC IM CA H THNG CHI PH TRUYN THNG

Kh xc nh c mc sinh li ca sn phm do thng tin chi ph khng trung thc

Chi ph b nh gi cao (overcosting)
Sn phm sn xut vi s lng nhiu

Chi ph b nh gi thp (undercosting)

Sn phm sn xut vi s lng nhiu

Chin lc kinh doanh sai lm

Chin lc gi (cost leadership) Chin lc khc bit (differentiation)

MA (Business Accounting). Nguyen Phong Nguyen

NHC IM CA H THNG CHI PH TRUYN THNG

Mt h thng chi ph c mc chnh xc cao s t quan trng trong trng hp:

Chng loi sn phm t a dng Chi ph SXC chim t trng thp trn tng chi ph Mc sinh li cho cc loi sn phm cao

MA (Business Accounting). Nguyen Phong Nguyen

NHNG DU HIU BT THNG TRONG H THNG CHI PH TI DOANH NGHIP

H thng chi ph km chnh xc

Mt s loi sn phm c th c gi thnh cao nhng thc t gi thnh sn phm cung cp bi h thng chi ph l thp. Ch c nhng tiu thc phn b lin quan n sn lng c s dng Chi ph thit k, marketing, dch v cho nhng loi sn phm khc nhau c s chnh lch.

Chin lc gi km hiu qu
Cng ty khng th cnh tranh nhng sn phm sn xut hng lot.
Sn phm ca i th cnh tranh c bn vi gi thp hn ng k.

Gi thu ngoi thp hn gi chuyn giao ni b Nhng sn phm .....

MA (Business Accounting). Nguyen Phong Nguyen

H THNG CHI PH DA TRN HOT NG (ACTIVITY BASED COSTING)

Pht trin bi Robert Kaplan v Robin Cooper vo cui thp k 1980. Quan im ch o ca ABC
Sn phm tiu tn cc hot ng Cc hot ng tiu tn cc ngun lc
i tng chu chi ph

Ngun lc

Hot ng

MA (Business Accounting). Nguyen Phong Nguyen

WHY ABC?

SN PHM HOT NG NGUN LC

MA (Business Accounting). Nguyen Phong Nguyen

H THNG ABC

Hot ng 1

SP A

CHI PH GIN TIP (Indirect costs)

Hot ng 2

SP B

CP TRC TIP (Direct costs)

Hot ng 3

SP C

MA (Business Accounting). Nguyen Phong Nguyen

HOT NG (ACTIVITY)

Hot ng l vic lm, hnh ng hay nhng cng vic c th c thc hin
E.g: Kim nh, vn chuyn, chun b sn xut, bc d NVL, thit k sn phm, qung co, t hng....

Phn loi hot ng theo

Chui gi tr (Value chain) Cp hot ng

MA (Business Accounting). Nguyen Phong Nguyen

PHN LOI HOT NG THEO CHUI GI TR

Chui gi tr ca Michael Porter (1980) Cc hot ng h tr C s h tng ca cng ty Qun tr ngun nhn lc Pht trin cng ngh Mua sm u vo Sn xut u ra
Marketing v bn hng

Gi tr bin t

Dch v

Gi tr bin t

Cc hot ng chnh
MA (Business Accounting). Nguyen Phong Nguyen

PHN LOI HOT NG THEO CP

n v sn phm (Unit-Related)

Loi sn phm (Product Sustaining)

L sn phm (Batch-Related)

Ton DN (Facility Sustaining)

MA (Business Accounting). Nguyen Phong Nguyen

NGUN LC (RESOURCE)

Ngun lc l nhng yu t kinh t cn thit thc hin cc hot ng.

E.g Thi gian lao ng, nguyn vt liu, my mc thit b, vn,...
Nguyn vt liu Lao ng Tin

My mc

HOT NG

ng lc

MA (Business Accounting). Nguyen Phong Nguyen

CHI PH NGUN LC

Chi ph ngun lc l biu hin bng tin ca hao ph v ngun lc ca doanh nghip thc hin cc hot ng sn xut kinh doanh
Nguyn vt liu 100 $ Lao ng 300 $ Tin 150 $ ng lc 200 $

My mc 120 $

MA (Business Accounting). Nguyen Phong Nguyen

CHI PH HOT NG

Chi ph hot ng l biu hin bng tin ca hao ph v ngun lc thc hin mt hot ng
Nguyn vt liu 10 $ My mc 12 $ Lao ng 30 $ Tin 15 $

Hot ng A (1 ln chuyn hng) 87 $

ng lc 20 $

MA (Business Accounting). Nguyen Phong Nguyen

TIU THC PHN B CHI PH

L ngun gc gy pht sinh chi ph (cost driver)

Tiu thc phn b chi ph ngun lc Tiu thc phn b chi ph hot ng

MA (Business Accounting). Nguyen Phong Nguyen

TIU THC PHN B CHI PH NGUN LC

L tiu thc dng o lng mc tiu tn cc ngun lc thc hin mt hot ng.
E.g: S lng NVL xut dng (xng, du,...), s KWH in, s gi cng, s gi my, gi tr cng c dng c,...

MA (Business Accounting). Nguyen Phong Nguyen

TIU THC PHN B CHI PH NGUN LC

Lao ng

Nguyn vt liu

My mc

Bc d NVL

Thit k SP

Kim nh

Lao ng: s gi cng NVL: s lng NVL xut dng (s lt xng, du,...) My mc: s gi my chy
MA (Business Accounting). Nguyen Phong Nguyen

TIU THC PHN B CHI PH HOT NG

L tiu thc o lng s n v hot ng c thc hin i vi mt i tng tp hp chi ph.

E.g: s lng n t hng, s lnh bn hng, s ln thay i v thit k mu sn phm, s gi my chy
Hot ng t hng Lp k hoch sn xut Kim nh Tiu thc phn b chi ph hot ng S ln t hng S t sn xut S l sn phm c kim nh
MA (Business Accounting). Nguyen Phong Nguyen

TIU THC PHN B CHI PH HOT NG

Bc d NVL

Thit k SP

Kim nh

- S ln bc d - S ln thit k - S l hng

SP A

SP B

MA (Business Accounting). Nguyen Phong Nguyen

SO SNH GIA HTCPTT V ABC

i tng tp hp chi ph Tiu thc phn b chi ph Phm vi ca chi ph

$$ $ $ $ $

MA (Business Accounting). Nguyen Phong Nguyen

M HNH ABC V CC BC VN DNG

Xc nh cc hot ng Phn b chi ph ngun lc vo cc hot ng

Thit lp TK chi ph cho tng hot ng (e.g: 627. XXX.YYY) XXX l m yu t chi ph theo k ton ti chnh YYY l m ca trung tm hot ng, v d 001- giao nhn NVL, 002- chun b sn xut
MA (Business Accounting). Nguyen Phong Nguyen

M HNH ABC V CC BC VN DNG 641. XXX.YYY, 642. XXX.YYY Trong : XXX l m yu t chi ph theo k ton ti chnh
YYY l m ca trung tm hot ng, v d 101 chuyn hng i bn, 102 t mua nguyn vt liu, 103 iu hnh kho bi,..

MA (Business Accounting). Nguyen Phong Nguyen

M HNH ABC V CC BC VN DNG

Tnh chi ph cho mt n v hot ng

Lp phiu s dng hot ng M s theo di theo tng hot ng Lp bo co hot ng

Phn b chi ph hot ng vo cc i tng chu chi ph

MA (Business Accounting). Nguyen Phong Nguyen

M HNH ABC V CC BC VN DNG

S theo di chi ph theo hot ng
Chng t So Ngay 01/05 02/05

Noi dung
Lng Xang dau

TK ghi co
334 152

Ma yeu to CP
001 002

So tien
600.000 50.000

Giao nhan NVL 627.001

500.000 20.000 ....

Chuan b san xuat 627.002

100.000

Van hanh may 627.003

CP quan ly khac 642.007

.....

01 02 ....

30.000 ... ....

..... .....

Tong cong

MA (Business Accounting). Nguyen Phong Nguyen

CC NG DNG CA ABC Tnh gi thnh sn phm/dch v Xc nh kt cu sn phm KPI Bng cn bng im (Balanced Scorecard)

MA (Business Accounting). Nguyen Phong Nguyen

10

U IM CA ABC
Cung cp thng tin v gi thnh sn phm vi chnh xc cao hn h thng chi ph truyn thng Cung cp thng tin phc v cho vic nh gi hiu qu hot ng v ra quyt nh kinh doanh Cung cp mt s hiu bit c th hn v mi quan h CVP Phc v cho cng tc qun l trn ton doanh nghip

MA (Business Accounting). Nguyen Phong Nguyen

NHC IM CA ABC
Chi ph pht trin h thng ABC l rt ln Mt s khon chi ph sn xut chung phn b kh khn L thuc nhiu vo quy trnh sn xut kinh doanh Km chnh xc trong ngn hn Vn dng ABC c th dn n vic thay i v c cu t chc

MA (Business Accounting). Nguyen Phong Nguyen

THC T VN DNG ABC

Sn xut
Boeing British Telecom General Motos HP....

Dch v
American Airlines American Express...

MA (Business Accounting). Nguyen Phong Nguyen

11

VN DNG ABC VIT NAM

Nn cng nghip ph thuc nng n vo lao ng

E.g: Giy dp, dit may, g

Nn kinh t tri thc dn dn chim u th

T ng ho sn xut Tin hc ho quy trnh cng ngh

Kt qu kho st 49 DN ti TP.HCM (2005)

Phn b CPSC chung: S gi lao ng, chi ph lao ng (33%), s gi my (14%), NVLTT (6%), t l nh mc (8%), mc s dng dch v (4%), kt hp nhiu tiu thc (34%) S hiu bit v ABC rt thp (5/49) CPSXC trong 10 nm na tng mnh (47%), n nh (27%)

MA (Business Accounting). Nguyen Phong Nguyen

VN DNG ABC VIT NAM

Kh khn trong vic vn dng ABC

4.8 4.6 4.4 4.2 4 3.8 3.6 3.4

Nhan vien se khon g un g ho Chi ph thc cao Thieu s ho tr cua cac nha quan ly cap cao Thieu phan Thieu s ho gia cac phon g ban Ton nhieu hien Kho xac nh oi tn g tap hp chi ph trong con g ty hien ABC qua mem ke toan tr va hp tac thi gian thc cac hoat on g,

4.55 4.36 4.04 3.87 4.28 4.06 4.26

MA (Business Accounting). Nguyen Phong Nguyen

VN DNG ABC VIT NAM

S cn thit phi vn dng ABC
4.50 4.00 3.50 3.00 2.50 2.00 1.50 1.00 0.50 0.00 Quy trnh con g Chen h lech ve Chun g loai san Tnh linh hoat Tnh can h tranh trong ngan h cua trang thiet pham rat a nghe phc tap o phc tap b dang gia cac sp
MA (Business Accounting). Nguyen Phong Nguyen

3.94 3.24

3.67

3.92

4.06

12

MT S IM LU ABC khng ch n thun hng v cc hot ng sn xut m hng v tt c cc hot ng trong doanh nghip ABC khng phi l phng php tnh gi thnh n thun Gi thnh sn phm dch v cung cp bi h thng ABC mang tnh y hn (bao gm chi ph ngoi sn xut)

MA (Business Accounting). Nguyen Phong Nguyen

BI TP

Mt cng ty sn xut 2 loi sn phm, L v M, s dng chung trang thit b v quy trnh cng ngh. D liu sn xut trong k nh sau L M
S lng sn phm (sp) S gi lao ng cho 1 sp S gi my cho 1 sp S ln chun b sn xut S n t hng 5.000 1 3 10 15 7.000 2 1 40 60

MA (Business Accounting). Nguyen Phong Nguyen

BI TP

Chi ph sn xut chung (USD) theo cc hot ng

Vn hnh my mc Chun b sn xut Bc d (n t hng) 220.000 20.000 45.000 285.000

Yu cu: Tnh chi ph sn xut chung phn b cho mi n v sn phm L v M nu cng ty s dng:
H thng chi ph truyn thng trong s gi lao ng lm tiu thc phn b. ABC
MA (Business Accounting). Nguyen Phong Nguyen

13

GII BI TP

H thng chi ph truyn thng:

S gi lao ng 5.000 14.000 19.000 T l phn b CPSXC = 285.000/19.000 = 15 USD/gi Sn phm L: Sn phm M: 5.000 sp * 1 gi/sp = 7.000 sp * 2 gi/sp =

CPSXC phn b cho

Sn phm L: Sn phm M: 1 gi/sp * 15 USD/gi = 15 USD/sp 2 gi/sp * 15 USD/gi = 20 USD/sp

MA (Business Accounting). Nguyen Phong Nguyen

GII BI TP

H thng ABC:
S gi my chy 15.000 7.000 22.000 Theo ABC, CPSXC c phn b cn c vo tiu thc phn b chi ph hot ng Sn phm L: Sn phm M: 5.000 sp * 3 gi/sp = 7.000 sp * 1 gi/sp = Vn hnh my Chun b SX Bc d 220.000/22.000 20.000/50 45.000/75 = 10 (USD/gi) = 400 (USD/ln) = 600 (USD/ln)

MA (Business Accounting). Nguyen Phong Nguyen

GII BI TP

CPSXC c phn b nh sau:

Vn hnh my Chun b SX Bc d SP L 150.000 4.000 9.000 163.000 SP M 70.000 16.000 36.000 122.000 7.000 17,43

S lng sn phm sn xut 5.000 CPSXC phn b cho 1 sp (USD) 32,60

MA (Business Accounting). Nguyen Phong Nguyen

14

SO SNH KT QU

CPSXC phn b vo sn phm M v L

HTCP truyn thng L M 15,00 30,00

ABC 32,60 17,43

MA (Business Accounting). Nguyen Phong Nguyen

15