MC LC

M U ............................................................................................................................... 0
U

1. 2. 3. 4.

Tnh cp thit ca ti............................................................................................. 0 Mc tiu nghin cu .................................................................................................. 0 Phm vi nghin cu ................................................................................................... 1 Phng php nghin cu ........................................................................................... 1

CHNG 1 ........................................................................................................................... 2 TNG QUAN V K TON V K TON QUN TR ................................................. 2 1.1. Tng quan v k ton............................................................................................ 2 Lch s hnh thnh v pht trin ca k ton ................................................. 2 nh ngha v k ton .................................................................................... 3 Chc nng v mc tiu ca k ton ............................................................... 4 Lc s hnh thnh v pht trin ca k ton qun tr ................................... 5 Vai tr ca k ton qun tr:......................................................................... 12 1.1.1. 1.1.2. 1.1.3. 1.2. 1.2.1. 1.2.2. 1.3.

Tng quan v k ton qun tr ............................................................................... 5

Phng php k ton chi ph da trn mc hot ng (Activity Based Tin trnh pht trin ca phng php ABC................................................ 13 So snh phng php ABC vi phng php k ton chi ph truyn thng

Costing-ABC) .................................................................................................................. 13 1.3.1. 1.3.2.

(traditional costing accounting-TCA).......................................................................... 13 im ging nhau:................................................................................................. 13 im khc nhau: .................................................................................................. 14 Mt s im thun li v v khng thun li trong vic vn dng phng

1.3.3.

php ABC .................................................................................................................... 19 KT LUN CHNG 1 ...................................................................................................... 21 CHNG 2 ......................................................................................................................... 22 THC TRNG CA VIC TNG HP V PHN B CHI PH CNG TY C PHN KEM KI DO............................................................................................................. 22

2.1.

Khi qut chung v cng ty ................................................................................. 22 Ngun gc hnh thnh.................................................................................. 22 S t chc (S 2.1) ............................................................................ 22 T chc thc hin cng tc k ton ............................................................. 23 Nguyn tc k ton: ..................................................................................... 24 Quy trnh sn xut v tnh gi thnh sn phm (S 2.2) ......................... 25

2.1.1. 2.1.2. 2.1.3. 2.2. 2.2.1. 2.2.2. 2.3. phm 2.3.1 2.3.2

Kho st vic tng hp chi ph v tnh gi thnh sn phm kem......................... 24

Kho st h thng phn phi v phng php phn b chi ph phn phi cho sn ............................................................................................................................. 32 H thng phn phi...................................................................................... 32 Tp hp v phn b chi ph phn phi......................................................... 33

KT LUN CHNG 2:..................................................................................................... 34 CHNG 3 ......................................................................................................................... 35 VN DNG PHNG PHP ABC TRONG PHN B CHI PH TI CNG TY C PHN KEM KI DO............................................................................................................. 35 3.1. 3.2. Phng php ABC vi tnh gi thnh sn phm ................................................. 35 Phng php ABC vi phn b chi ph phn phi .............................................. 41

KT LUN CHNG 3:..................................................................................................... 50 KT LUN.......................................................................................................................... 51

TI LIU THAM KHO PH LC

M U
1. Tnh cp thit ca ti Xu hng hi nhp kinh t th gii v khu vc, nn kinh t th trng cnh ngy mt gay gt v ang t ra nhiu th thch cho s tn ti v pht trin ca cc doanh nghip Vit Nam. i hi cc doanh nghip phi khng ngng hon thin cng tc qun l hot ng sn xut kinh doanh, m vic nng cao cht lng thng tin cung cp cho cc nh qun tr doanh nghip ng mt vai tr quyt nh. Cng ty c phn kem Ki Do, sn phm ch yu l kem n vi nhiu chng loi, hng v khc nhau. Vic quyt nh loi b nhn kem no? thay th nhn kem no? gi bn sn phm kem mi l bao nhiu? nh hng rt ln n hiu qu kinh doanh ca cng ty, m thng tin lm c s cho vic ra cc quyt nh ny chnh l ngun lc tiu hao tnh cho mi loi kem. Phng php ABC vi vic la chn nhng tiu thc phn b ngun lc hp l c cc nc pht trin xem l s la chn ti u trong vic nng cao cht lng thng tin cho vic ra cc quyt nh lin quan n tng nhm sn phm, tng loi sn phm, Trong mt chng mc no , nghin cu v vn dng phng php ABC trong vic xc nh ngun lc tiu hao cho mi loi kem chnh l gin tip nng cao hiu qu sn xut kinh doanh v kh nng cnh tranh ca cng ty trn th trng. y chnh l vn t ra cho Ban Gim c v cc nh qun tr cng ty c phn kem Ki Do. 2. Mc tiu nghin cu nh gi c li ch ca vic vn dng phng php ABC trong xc nh ngun lc tiu hao tnh cho mi loi kem, trn c s gip cc nh qun tr

doanh nghip nh gi hiu qu ng gp ca tng nhm sn phm, tng loi sn phm trong tng li nhun ca cng ty v ra cc quyt nh ng n. 3. Phm vi nghin cu Phm vi nghin cu ca lun vn l vic t chc thc hin k ton qun tr, m ch yu i su phn tch cht lng ca thng tin m k ton qun tr cung cp lin quan n chi ph cho tng nhn kem cng ty c phn kem Ki Do. y l mt doanh nghip c hnh thnh t s mua li ton b cng ngh sn xut kem ca tp on Unilever, cng vi s chuyn giao cng ngh l s chuyn giao cc k nng qun l nh: lp k hoch, phn tch, tng hp, bo co, trong c k ton qun tr. Qua nghin cu, lun vn s i su gii quyt hai vn : i. Thc trng ca vic xc nh chi ph cho tng sn phm kem khu sn xut v lu thng, bn cnh nu ln nhng hn ch ca phng php phn b chi ph hin ti trong vic cung cp thng tin thch hp cho nh qun tr ra quyt nh. ii. Vn dng phng php ABC trong vic phn b chi ph nng cao tin cy ca thng tin. 4. Phng php nghin cu t c mc tiu nghin cu, tc gi s dng phng php duy vt lm phng php chung c tnh cht ch o nh hng ca ti. Ngoi ra, nghin cu v gii quyt cc vn c th, lun vn cn s dng cc phng php nh: phng php phn tch tng hp, phng php so snh i chiu, phng php din gii, phng php thng k,

CHNG 1

TNG QUAN V K TON V K TON QUN TR

1.1. Tng quan v k ton 1.1.1. Lch s hnh thnh v pht trin ca k ton C rt nhiu nh nghin cu lch s k ton n lc c th xc nh thi im v a im m h thng k ton ra i. Tuy nhin, c rt nhiu kt qu khc nhau, nhng hu ht cc kt qu tha nhn s tn ti ca mt s hnh thc ghi chp s sch nhng nn vn minh c xa, nh nn vn minh ca ngi At-xi-ri v ngi Xume, nn vn minh Ai cp, nn vn minh Trung hoa, nn vn minh Hy lp v nn vn minh La m vi k ton n l ch yu, nhm mc ch qun l ca ci, ti sn ca gia nh, b lc v nh nc thi k ny. Phng php k ton kp c s dng u tin bi cc thng gia ngi nh l mt cng c kim sot, nhng chc chn mt iu l thi im ny cc thng gia ngi vn cha thy ht c cc tim nng ca phng php k ton kp. Ngi c cng ln nht cho vic ph bin phng php k ton kp phi k n l Luca Pacioli, mt nh tu ngi Php vi quyn sch Summa de Arithmetica, Geometria, Proportioni et Proportionalita c xut bn nm 1494 cho thy bn cht ca vic thc hin phng php k ton kp Venice, m c mi ngi bit n nh l Phng php ca Venice hay Phng php ca ngi . ng khng phi l ngi pht minh ra phng php k ton kp, m ch m t nhng g c thc hin ti thi im ny. Phng php ca ngi c pht trin rng sang cc quc gia Chu u vo th k 16-17, sau tip tc pht trin v tr thnh khun mu k ton kp vi nhng nt c trng mi m c vn dng cho n ngy nay.

1.1.2. nh ngha v k ton C rt nhiu nh ngha khc nhau v k ton, mi mt nh ngha c gng vch r phm vi nghin cu ca mnh. Tuy nhin, vic pht trin mt nh ngha k ton n l lun gp phi nhng kh khn: Kh khn u tin l do bn cht nng ng ca k ton. Glautier v Underdown (1986, p.3) cho rng chnh s thay i ca mi trng lin tc m rng ranh gii ca k ton lm cho phm vi ban u ca nh ngha tr nn khng chc chn. Kh khn th hai l h qu ca kh khn th nht, chnh l vn v ranh gii. K ton c th c m t ng thi l chit trung v khng gii hn phm vi, v th cc nh ngha v k ton c khuynh hng m nht v thay i ranh gii. Kh khn th ba bt ngun t nhng tranh lun xoay quanh vn k ton l mt khoa hc hay ngh thut. Theo y ban thut ng ca Hc vin k ton vin cng chng ca M (1953) cho rng k ton l mt ngh thut ghi chp, sp xp v tng hp theo mt cch c ngha v th hin di dng tin t, cc giao dch v cc nghip v kinh t pht sinh nhm th hin c c im ti chnh v t lm sng t nhng kt qu Vic s dng cc phng php khoa hc trong cng tc k ton ngy cng tng, y chnh l c s cho rng k ton l mt khoa hc ng dng l mt khoa hc do bi phng php ca k ton, l mt ng dng do bi tnh nh hng mc tiu ca k ton.(Mattessich, 1984; Steele, 1991; Belkaoui, 1996). Nh vy r rng k ton khng ch n thun l mt ngh thut. Gn y hn, Hip hi cc nh k ton M (AAA) (1966, p.1) a ra mt nh ngha rng hn v k ton: K ton l qu trnh nhn dng, o lng v truyn t thng tin kinh t cho ngi s dng ra quyt nh.

Tuy nhin, nh ngha ny khng chuyn su v thng tin kinh t m nh ngha cp rng hn nhiu so vi thng tin m k ton cung cp. Nm 1970, y ban nguyn tc k ton M (APB) nh ngha K ton l mt hot ng dch v. Chc nng ca n l cung cp cc thng tin ti chnh nh lng v cc nghip v kinh t hu ch cho vic ra cc quyt nh kinh t,.. Mc d nh ngha ny rng hon thin phm vi ca k ton, tuy nhin mt hn ch nghim trng l k ton ch cung cp nhng thng tin nh lng, trong khi khuynh hng hin i th k ton cn cung cp c nhng thng tin nh tnh. Mt nh ngha ton din hn c a ra bi Ansari, Bell, Klammer & Lawrence (1997,p.2), tc gi cho rng k ton bao gm 4 : - Bn cht l mt qu trnh o lng, - Phm vi bao gm c nhng thng tin nh lng v nh tnh, - Mc ch l gip cho t chc t c nhng mc tiu mang tnh chin lc, - Nhng thuc tnh l nng cao s hiu bit v cc hin tng c o lng v cung cp thng tin cho vic ra quyt nh. nh ngha ny c sc thuyt phc mnh hn khi cho rng thng tin ca k ton bao gm c thng tin nh lng v nh tnh, cng nh nhn mnh tm quan trng ca k ton i vi mc tiu mang tnh chin lc ca t chc. Tm li, k ton l mt qu trnh thu thp, o lng, ghi chp v truyn t nhng thng tin cn thit cho ngi s dng thng tin ra cc quyt nh. 1.1.3. Chc nng v mc tiu ca k ton 1.2.1.1. Cc chc nng ca k ton:

Hot ng k ton c hai chc nng c bn, l chc nng thng tin v chc nng kim tra.

- Vi chc nng thng tin: K ton s cung cp cc thng tin hu ch cho vic ra cc quyt nh lin quan n s tn ti v pht trin ca doanh nghip, nh gi hiu qu t chc v lnh o. - Vi chc nng kim tra: K ton thc hin vic kim tra, gim st cc hot ng kinh t ti chnh, tnh hnh s dng v bo qun ti sn trong doanh nghip, m bo cho cc hot ng ca doanh nghip khng b gin on, t c cc mc tiu ra, ng thi tun th php lut v s qun l ca nh nc. 1.1.3.2. Mc tiu c bn ca k ton: Mc tiu c bn ca k ton l cung cp nhng thng tin hu ch (bao gm c nhng thng tin ti chnh v phi ti chnh) v hot ng ca doanh nghip cho nhng ngi s dng bn trong v bn ngoi lm c s ra cc quyt nh kinh t. 1.2. Tng quan v k ton qun tr 1.2.1. Lc s hnh thnh v pht trin ca k ton qun tr 1.2.1.1. Trn th gii:

V s pht trin ca k ton qun tr, cc nh nghin cu v tp qun kinh doanh kt lun rng ngnh dt M sut nhng nm u th k 19 l tiu biu cho thi k chuyn tip t k ton thng nghip sang k ton cng nghip, v c trng l cc nh my dt vi quy m ln. Trc thi im ny k ton thuc v trch nhim cc nh bun vi vic thit lp rt n gin cho cc thnh phn ca bo co ti chnh. Tuy nhin, do bi cng nghip dt pht trin nhanh chng, cnh tranh ngy mt khc lit hn c th trng trong nc ln ngoi nc nn cc nh qun l cn c nhng thng tin k ton r rng, c th hn so vi nhng thng tin m t trc n gi c cung cp cho cc doanh nghip nh, mang tnh gia nh. H thng cc nh my dt Lowell c cc nh nghin cu cho rng p dng k ton qun tr u tin M, cc nh my ny thuc nhng cng ty c phn c thnh lp bi mt nhm cc thng gia Boston nm 1814. Nghin

cu cho thy s tng tc v trao i th t gia th qu, qun l nh my v gim c lin quan n hot ng ca cc nh my c m rng v chng minh bng ti liu, chng t lin quan - iu ny lm ni bt ln ngha quan trng ca nhng thng tin k ton. Mc d khng c nhng nh qun l phn cp cho mi nh my, thay vo l nhng c cng s c chc nng nh l ngi ng u v chu trch nhim qun l nh my v sn lng sn xut, cht lng sn phm, nhn s nh my v gi s sch. Nh vy, thi im ny nhng c cng chnh l thnh vin qun tr nng ct. i mt vi s cnh tranh gay gt th trng trong v ngoi nc m nh du ca n l s gim gi lin tc trn th trng v s du nhp nhng cng ngh dt tin tin t nc Anh nn cc thng tin ti chnh cc nh my cn phi c tun th v cung cp thng xuyn cho cc c ng ca cng ty. V d, bo co nm 1867 ca Th qu cho Hi ng qun tr cng ty Lawrence bao gm chi ph lao ng thng nin cho 4 b phn ca quy trnh sn xut, tin li c tc, tng trng vn v chi ph cho vic sa cha v ti sinh, Theo cc nh nghin cu, cc th tc v h thng bo co cc nh my dt Lowell c chun b rt chi tit v cung cp thng tin quan trng cho vic ra cc quyt nh qun l. Mc d vy, mc ch v tnh hu dng ca cc thng tin chi ph trong thi gian ny vn cn l mt vn khng my chc chn i vi cc nh nghin cu k ton. Tuy nhin, vic tn ti nhng bo co chi ph r rng cho thy cc nh qun l s dng chng trong vic phn b ngun lc v ra cc quyt nh da trn c s khc bit chi ph hp l, cho d cc bo co ny cn thiu c s c th xc nh trch nhim lin quan n lng ph v tiu hao vt nh mc cho tng i tng c th. Hn na, xt trong bi cnh kinh t, cng ngh v cc yu t x hi ng thi th cc bo co ny cung cp nhng thng tin ti chnh cn thit v pht ha mt bc tranh ton cnh v li-l ca cng ty, c th:

- Bo co so snh chi ph sn xut: mt trong nhng c im n tng nht cho bo co ca cc nh my dt Lowel l so snh chi ph ca cc nh my ng vi tng thi k v tng dy chuyn sn xut. Kt hp tt c cc yu t ny c th thy rng bo co so snh chi ph c th c s dng cho nhiu mc ch khc nhau. V d, bo co nm 1827 cung cp chi ph n v v tng chi ph cho tng loi vi cng ty Merricmack Manufacturing (MM), bao gm cc tnh ton v hao ph v hao ht thc s cho mi nh my, iu ny cho thy cht lng ca sn phm lun c o lng mt cch thng xuyn v yu t cnh tranh thit lp nn cc ch tiu hao ht. Bo co tng kt nm 1828 biu th c li nhun cho mi nh my ca MM, bi v mi nh my ch sn xut mt cng on v kh nng sinh li ca mi cng on c xc nh mt cch r rng. V d, bo co nm 1830 gm doanh thu cho tng loi vi; chi ph trc tip (si bng), chi ph cng on chi, cng on xoay, cng on dt; phn b chi ph chung v chi ph sa cha; tng li nhun v chi ph trung bnh cho mi yard si bng tnh cho mi nh my. Mc d vy, cc nh nghin cu kt lun rng k ton chi ph nhng nh my dt th k 19 to c s phi hp, kim sot v gia tng hiu qu ca cc quy trnh sn xut nhiu cng on, nhng cha gn kt c s n lc thc hin mi quy trnh, mi b phn gn vi mc tiu li nhun tng th ca cng ty. Tm li, bo co so snh chi ph sn xut trong thi k ny l mt k thut quan trng khuyn khch vic ct gim chi ph v nng cao hiu qu. - Bo co li nhun - chi ph n v: thng tin chi ph chnh xc l cn thit duy tr mc li gp hp l cho thnh phm. V d, cc bo co nm 1826 bao gm vic xc nh chi ph cho cc quy trnh sn xut v phn b chi ph cho cc loi vi c kiu dng, chng loi khc nhau. Trong mt bo co m qun l nh my gi cho gim c chng minh c chi ph n v c ngha nh th no trong vic phn b kh nng sn xut sn phm v quyt nh thu ngoi gia cng. V d, thng 6 nm 1830, khi nhu

cu th trng tng 25%, cc nh qun l ca MM ngh thu cng ty Hamiton thc hin cng on ty trng vi cho sn phm ca h. - Cc bo co chi tiu khc: mt vi bo co khc v chi ph cng ng c ch . Mt bo co 1830 ch ra cc khon chi vt mc k hoch hng nm v tin thng ng vin; mt bo co khc nm 1831 trnh by chnh lch v sn lng khi cc khung ci hot ng cng cao v cng trung bnh, Tc gi gim st hot ng ca 80 khung ci cng cao trong vng 3 tun lm tng thm 3.083 yard so vi hot ng cng trung bnh. Nh vy, vic gn kt chi ph vi s khc bit ca sn lng sn xut s gip cho cc nh qun l xc nh c tc ng v mt ti chnh ca vic iu chnh tin lng. Hn ch ca cc bo co trong thi k ny l thiu chi ph tiu chun. Mt s nh qun l gii thch rng l do ti sao chi ph tiu chun, cc ch tiu c th v tnh ton cc chnh lch khng c thc hin trong cc nh my Lowell sut thi k ny l do hn ch v kin thc, s qu lin tc v tc pht trin nhanh chng ca cng ngh ngn cn vic cung cp cc d liu cho vic thit lp cc tiu chun chi ph. Tuy nhin, cc yu t nh nng sut sn xut tng do vic iu chnh tin lng theo sn phm, tng cng ca my mc thit b, xc nh r trch nhim i vi cc b phn ca quy trnh v da vo th trng nh hng tin sn xut v thu mn lao ng l cn thit cho mt h thng chi ph tiu chun. Tm li, nhng bo co chi ph ca cc nh my Lowell c nh gi l ton din, tnh ton chnh xc v biu th r rng v tnh hu dng trong qun l. Bi cc bo co ny cung cp thng tin ch ph h tr cho vic ra cc quyt nh trong nhiu lnh vc khc nhau ca ban gim c, cho d t liu nghin cu cha y lm t nhiu hn ch hiu bit v thc t bo co cc cng ty trong thi k ny. Mt nh nghin cu ni ting kt lun rng: nhng nh qun l Lowell l nhng ngi khi u cho s pht trin cc th tc k ton qun tr, nhng bo co v phng php xc nh chi ph p ng mt cch y cho

nhu cu qun l cc nh my Lowell, vic thiu mt s bo co nh bo co chi ph tiu chun, bo co phn tch chnh lch nn c xem l do hn ch v kin thc hay l mt s pht trin cha y . Bt u t ngnh dt, k ton qun tr c p dng rng ri cc ngnh cng nghip khc. Cng ty Louisville & Nashville hot ng trong ngnh ng st vo nm 1840, khi phm vi hot ng ca cng ty ngy cng m rng v cng vic qun l ngy cng phc tp, c th kim sot thu, chi trn a bn rng ln cng ty ny chia k ton thnh hai b phn theo di chi ph v thu nhp theo tng khu vc lp bo co cho cc nh qun tr. Trn c s ca h thng hch ton chi ph, Albert Fink- ph ch tch cng ty l ngi u tin tnh ton c chi ph cho 1 tn/km vn chuyn vo cui thp k 60 ca th k ny. Trong ngnh luyn kim, k ton qun tr cng c p dng t rt sm. Andrew Carnegie mt doanh nhn ln ca th k XIX p dng k ton qun tr qun l doanh nghip ca mnh t nm 1872. Da trn lp lun vic tiu hao chi ph nh nhau th phi to ra c li nhun bng nhau, ng chia doanh nghip ca mnh thnh nhiu b phn theo di v hch ton. Carnegie kim sot v nh gi hot ng ca tng b phn thng qua cc bo co s dng vt t, nhn cng hng thng. Hn na, vic kim sot cht lng v c cu vt liu ca tng loi sn phm cng c ng thc hin trong qu trnh sn xut. Kt qu l Carmegie gim c chi ph thp hn cc i th cnh tranh, pht huy ht cc kh nng sn xut v a ra c gi bn hp l. K ton qun tr tip tc pht trin mnh vo nhng nm u ca th k XX m Pierre du Pont, Donaldson Brown v AlFred Sloan l nhng ngi ng gp nhiu cho s pht trin ca k ton qun tr trong giai on ny. c th d dng kim sot v nh gi hiu qu hot ng ca tng b phn, Du Pont chia cng ty thnh cc b phn nh v thay i t m hnh qun l tp trung sang m hnh qun tr phn quyn. Trong m hnh qun tr mi, mi b phn s do mt nh qun tr ng u chu trch nhim qun l v iu hnh. Cc b phn v cc

phng ban trong cng ty c giao quyn t ch, t ra quyt nh v t chu trch nhim trong nh gi, lin kt sn xut, tm kim khch hng, thit k sn phm, mua vt t v iu hnh qu trnh sn xut. Nh p dng c ch phn quyn, cng ty to iu kin cho cc nh qun tr pht huy ht nng lc v s ch ng sng to ca h trong iu kin c trc tip tip cn vi thng tin do k ton qun tr cung cp ra cc quyt nh ph hp v kp thi, tng kh nng cnh tranh ca sn phm trn th trng. Nghin cu s pht trin ca k ton qun tr cho thy, k ton qun tr hnh thnh v pht trin xut pht t nhu cu thng tin qun tr doanh nghip. Mi trng cnh tranh buc cc doanh nghip phi tm mi bin php m rng v pht trin th trng, gim chi ph nng cao li nhun. K ton qun tr l cng c hu hiu cho php cc nh qun tr kim sot qu trnh sn xut, nh gi hiu qu hot ng ca tng b phn trong doanh nghip c cc quyt nh ph hp v hiu qu. 1.2.1.2. nc ta: * Giai on trc nm 1995: Trong sut thi gian ny h thng k ton Vit nam ch nhm iu chnh hot ng ca cc doanh nghip nh nc. Cc bo co ch yu phc v cho cng tc iu hnh, ch o ca c quan qun l cp trn, tuy nhin cng i hi chi tit, c th nh chi ph sn xut theo yu t, gi thnh theo khon mc, cc yu t lm tng gim gi thnh,cc bo co giai on ny cng c mt s ni dung tng ng vi cc bo co k ton qun tr hin nay. Tm li, c th ni trong giai ny v mt hnh thc k ton qun tr c nhng biu hin nht nh, nhng v mt bn cht th cha th gi l k ton qun tr v cc bo co khng phc trc tip cho cc nh qun l, iu hnh doanh nghip. * Giai on t 1996 n nay: T ngy 01/01/1996, ch k ton ban hnh theo Quyt nh 1141/QBTC/CKT ca B trng B Ti chnh c hiu lc v p dng thng nht trong
10

c nc, vi nhng quy nh y v h thng chng t k ton, h thng ti khon k ton, h thng s sch k ton v h thng bo co k ton. H thng chng t k ton gm 2 loi: chng t bt buc v chng t hng dn, cho php doanh nghip t thit k, thay i mt s ch tiu trn chng t cho ph hp vi yu cu qun l khc nhau mi doanh nghip. H thng ti khon vi nhng quy nh trong vic hng dn thit lp cc ti khon cp 2, 3 theo di chi tit doanh thu, chi ph v cc loi ti sn khc nhau. H thng s sch k ton vi vic quy nh m s chi tit theo di cc i tng k ton phc tp v nhiu bin ng c th ghi li s liu qu kh ca doanh nghip mt cch y theo thi gian. Nh vy, ni dung ca ch k ton ban hnh theo Quyt nh 1141/QBTC c nhng biu hin kh r nt ca k ton qun tr. Nhn thc s cn thit ca thng tin k ton qun tr trong h thng thng tin ca doanh nghip tng dn theo tng bc i mi ca nn kinh t. Tuy nhin, tip cn v vn dng k ton qun tr ch bt u khi c s gia tng c v s lng v cht lng ca cc doanh nghip c vn u t nc ngoi m c bit l cc cng ty a quc gia. Cng vi s vn ng tt yu ca nn kinh t, nhn thc c vai tr ca k ton qun tr trong vic cung cp thng tin cho cc nh qun l doanh nghip, Lut k ton c Quc hi nc Cng ha XHCN Vit Nam kha XI, k hp th 3 thng qua ngy 17/6/2003 v c hiu lc thi hnh t ngy 01/01/2004 c nhng quy nh v k ton qun tr nh: - Ti iu 4 khon 3 nh ngha K ton qun tr l vic thu thp, x l, phn tch v cung cp thng tin kinh t, ti chnh theo yu cu qun tr v quyt nh kinh t, ti chnh trong ni b n v k ton. - Ti iu 10 khon 1 quy nh K ton n v k ton gm k ton ti chnh v k ton qun tr. Nh vy, y l ln u tin trong h thng Lut iu chnh v hot ng k ton Vit Nam cp n k ton qun tr, nhng quy nh ny tuy cha y ,

11

c th v k ton qun tr nhng l nhng c s ban u rt quan trng thc hnh k ton qun tr doanh nghip. 1.2.2. Vai tr ca k ton qun tr: - H tr cho cng tc lp k hoch: K ton qun tr h tr lp k hoch bng vic cung cp nhng thng tin, nhng thng tin ny c th bao gm gi c, cc k hoch chi tiu, chi ph sn xut sn phm hay cnh tranh trn th trng. lm c s cho vic thit lp k hoch ngn hn v ngn sch, k ton qun tr cung cp nhng thng tin lch s v chi ph v doanh thu. - H tr cho cng tc kim sot: K ton qun tr cung cp cc bo co so snh thc hin thc t so vi k hoch, qua lm ni bt ln nhng hot ng khng tun th k hoch ra. - H tr cho cng tc t chc: m bo h thng k ton thch hp vi cu trc t chc, k ton qun tr gp phn tng cng, cng c cc mc tiu ca c cu t chc. - H tr trong vic thc y cc hot ng: Cc ngn sch c chun b bi k ton qun tr nhm phc v cho vic thc y cc nh qun l v cc thuc cp trong vic n lc t c cc mc tiu ra ca t chc. Nhng mc tiu chnh thc thch hp cho vic thc y hn l cc din gii khng r rng. Cc bo co thc hin c k ton qun tr a ra nhm mc ch kim sot cng nh thc y thng qua vic chuyn giao cc thng tin lin quan n cc mc tiu thit lp. - H tr cho vic ra quyt nh: K ton qun tr l mt v tr thit yu cho vic ra quyt nh ca t chc. K ton qun tr thu thp, phn tch d liu v a ra cc thng tin gip nhng nh qun tr ra cc quyt nh qun l.

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1.3. Phng php k ton chi ph da trn mc hot ng (Activity Based Costing-ABC) 1.3.1. Tin trnh pht trin ca phng php ABC Kt ton qun tr chuyn i mt cch mnh m trong hn 10 nm tr li y. Quyn sch Relevant cost: The Rise and Fall of Management Accounting ca 2 tc gi Johnson v Kaplan nm 1987 nhn nh v s pht trin ca k ton qun tr cng nh tho lun cc vn lin quan c xem l mc pht trin ca k ton qun tr. Nhng chuyn i c th nhn thy r nhiu hng nh: nhng k thut mi v k ton qun tr; sp xp, t chc li h thng k ton theo hng mi v nhng tng mi v vai tr ca k ton qun tr trong mt t chc. Lin tc 10-15 nm tr li y rt nhiu n phm v k ton chi ph c pht hnh, trong ch yu cp n phng php ABC. Mt s lng ln cc n phm vit v phng php ABC di hnh thc nhng bi bo ngn ng ti trn cc tp ch chuyn nh Accoutancy, Harvard Business Review, Journal of Cost Management, Management Accounting (London) v Management Accounting (New York). Cc bi bo ny c ngha chnh yu nht khi xem xt s tn ti ca ton b cc n phm vit v ABC, khi n m t, bnh lun v ABC trc y v s pht trin ca hc thuyt ABC cng nh gia tng n lc thc hin phng php ABC. Nhng nm 1990s, ABC c xem l ti rt ph bin trong nhiu hi ngh cc nh qun l v cc kha o to, hun luyn v c bit l ti rt nng cho vic thc hin qun l trong thc tin. 1.3.2. So snh phng php ABC vi phng php k ton chi ph truyn thng (traditional costing accounting-TCA) im ging nhau: Theo cch truyn thng, chi ph c phn b cho sn phm ch yu da vo s phn chia chi ph trc tip hoc chi ph gin tip. Chi ph nguyn vt liu c xem l mt loi chi ph trc tip c tnh trc tip cho sn phm (thng qua nh mc nguyn vt liu hay cc cch thc khc). Chi ph nhn cng trc tip th cng

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c xem l chi ph lin quan trc tip n sn phm v c phn b da trn gi cng lao ng. Chi ph sn xut chung l vn ln nht cng c tnh cho sn phm thng qua gi cng lao ng v gi my hot ng. Tiu biu l quy trnh phn b 2 bc c pht ha bn di (S 1.1) Nhn chung, ABC cng theo phng php phn b 2 bc (S 1.2) tnh chi ph cho sn phm sn xut, ABC cng tp hp cc yu t chi ph vo mt t hp chi ph (cost pool) - v s dng c s (cost driver) hp l phn b chi ph cho sn phm. Tuy nhin, thc t khng phi lc no cng c th tp hp tt c cc chi ph vo cc t hp chi ph da trn s phn chia cc hot ng, m c nhng trng hp chi ph sn xut chung c phn b da trn nhng c s bt k. Do , ABC v TCA thc cht l khng khc bit, nhng cch tp hp v phn b chi ph th khc nhau c bn hai phng php S 1.1 - Tp hp v phn b chi ph theo phng php truyn thng
NVL L SXC

TRUNG TM CHI PH

TRUNG TM CHI PH

C S PHN B

S 1.2 - Tp hp v phn b chi ph CC S N PH Mda trn mc hot ng

NVL L SXC

TRUNG TM HOT NG

TRUNG TM HOT NG

TRUNG TM HOT NG

TRUNG TM HOT NG

C S PHN B

C S PHN B

C S PHN B

C S PHN B

im khc nhau:
CC SN PH M

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 Trung tm chi ph/trung tm hot ng (cost center/activity center) Theo cch truyn thng, chi ph c tp hp vo cc trung tm chi ph v cc trung tm ny da trn vic thit lp theo chc nng hoc theo mc ch t chc nn s thun tin trong vic thu thp chi ph pht sinh trung tm. Theo phng php ABC, cc hot ng ca cng ty l i tng phn tch v cc chi ph c tnh cho cc hot ng ny. Cc hot ng vi t hp chi ph (cost pool) th hp hn nhiu so vi trung tm chi ph (cost center). V d, trung tm gia cng c kh mt nh my c th phn chia ra: khoan, tin, lp ghp., cc hot ng ng vi cc qu trnh ny v cc chi ph lin quan l khc nhau nhng sn phm khc nhau. C rt nhiu cch xc nh cc hot ng, tuy nhin c th ni rng mt t chc s xc nh cc hot ng c m t ph hp vi cc qu trnh sn xut kinh doanh ca doanh nghip. Nhiu hot ng xy ra doanh nghip m khng c mt cht lin quan g n sn phm, th d nh hot ng o to, hun luyn. Chi ph ca cc hot ng gin tip ny c tnh cho cc hot ng chnh yu m c lin quan trc tip n sn phm. C s phn b bt k/c s phn b ph hp vi hot ng pht sinh chi ph (arbitrary recovery bases/cost dirvers): Theo cch truyn thng, chi ph c phn b ch yu da vo gi cng lao ng hoc gi hot ng ca my. Tuy nhin, rt nhiu trng hp c s phn b ny l ty (km thuyt phc) v khng c mi lin h g i vi vic s dng ngun lc, lm cho chi ph b mo m, khng ng tin cy. Mt trong nhng l lun mnh m ng h phng php ABC cho rng ng x chi ph cn phi c hiu mt cch thu o c th thc hin tt h thng ABC. Hai tc gi Ward v Patel ng h quan im ny khi cho rng gi tr ln nht ca phng php ABC chnh l s am hiu v ng x ca chi ph chung v mi lin h ca n vi sn phm, dch v, khch hng v th trng Vic phn tch v am hiu cu trc chi ph ca t chc c ngha quan trng trong vic xc nh nhng c s phn b ph hp (cost drivers) nh th l nhng

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yu t tc ng n ng x ca chi ph. Nhiu c s phn b chi ph c xc nh ph hp cho mt t chc khng nhng c th gii thch tt hn v cc chi ph pht sinh m cn gia tng ng k kh nng qun l chi ph. V d, cc c s phn b nh: s n t hng, s ln vn hnh my, thi gian vn hnh my, din tch mt bng s dng, Theo cch truyn thng, chi ph tnh cho sn phm da trn gi cng lao ng hoc gi my chy hay da trn s lng cc sn phm khc nhau c sn xut, iu ny chc chn s dn n s sai lch v chi ph sn phm. S tp trung vo chi ph: H thng ABC khc so vi h thng TCA ch l n tp trung vo tt c cc chi ph ch khng ch l cc chi ph sn xut sn phm. Mt bng chng kinh nghim ch ra rng chi ph khng lin quan n sn xut sn phm tng nhanh hn chi ph sn xut nhiu t chc, nn mt h thng xc nh chi ph ch tp trung ch yu vo chi ph sn xut th khng th tnh ton c chi ph thc t ca t chc, nhng chi ph khc nh chi ph qun l, chi ph qung co, chi ph ti chnhcng nn c tnh n mt cch ph hp cho sn phm, dch v hay khch hng. i tng tp hp chi ph trc y l nhng sn phm hu hnh, tuy nhin theo phng php ABC th bao gm c nhng sn phm v hnh hoc dch v c cung cp bi t chc. Nhng i tng tp hp chi ph khc tng thch vi hot ng kinh doanh ca doanh nghip c th l khch hng, knh phn phi, n t hng hoc bt c th g m t chc mun tnh chi ph. S dn tch chi ph/s qun l chi ph (cost accummulation/cost management) H thng k ton chi ph truyn thng ch yu c khai thc da trn vic dn tch v o lng chi ph. Nhiu h thng k ton n thun ch cung cp phng tin cho vic nh gi ti sn vi mc ch ch yu l bo co cho cc i tng s dng bn ngoi. Yu cu hin nay l phi chuyn t s n thun l dn tch chi ph sang qun l chi ph, thit lp mt h thng k ton m c th cung

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cp nhng thng tin thch hp khng ch cho vic kim sot qu trnh hot ng v ti sn ca t chc m cn cung cp thng tin cho vic ra cc quyt nh chin lc. S ph bnh gay gt i vi h thng truyn thng l khng cung cp c cc thng tin v cc hot ng lng ph, cc knh qung co khng hiu qu, cc khch hng khng sinh liDo , mt trong nhng l do ch yu cho vic pht trin mt h thng ABC chnh l qun l chi ph tt hn. Chui gi tr/phn tch chc nng (Value chain/functional analysis) Cc doanh nghip hu ht t chc v qun l theo cc tuyn chc nng nh l sn xut, marketing, ti chnh v qun tr...Qu trnh sn xut v phn phi sn phm l s kt hp ang xen gia cc tuyn chc nng nhm t c mc tiu ca t chc. Tuy nhin, nu h thng xc nh chi ph c thit k da theo cc tuyn chc nng th chi ph ca qu trnh hot ng v sn xut sn phm c th kh xc nh r rng. Porter ngh nn vn dng phng php chui gi tr cho vic phn tch chi ph ca t chc. Chui gi tr c hiu l mt s m t cc qu trnh nh m gi tr c cng thm vo nhng ngun lc u vo chuyn i thnh sn phm v dch v. Cc hot ng trong chui gi tr gm hot ng chnh nh: lu tr nguyn vt liu, sn xut, phn phi, qung co, sa cha, bo tr v hot ng ph nh: c s vt cht, h tng k thut (k ton, ti chnh, php l v qun tr), nhn s (thu mn, sa thi, o to v hun luyn), cng ngh, k thut (cng ngh thng tin, nghin cu, pht trin v thit k sn phm) v mua hng. Nu chui gi tr c p dng vo quy trnh k ton th thng qua cc hot ng lin quan vic tnh chi ph cho cc sn phm tr nn r rng hn. Mt cng ty c miu t nh l mt mng li cc qu trnh tng tc ln nhau nhm t c mc tiu ra ca t chc.

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Thc t, phn tch chi tit tt c quy trnh, hot ng v mi quan h ln nhau ca chng phi c m bo, c nh vy th h thng k ton s ph hp v hu dng cho mc ch qun l. iu ny th khng th c nhng h thng k ton truyn thng. i vi mt cng ty, nng cao tnh cnh tranh th cn phi c mt chui gi tr m ch vic gim thiu s lng cc hot ng trong chui gi tr s gim chi ph mc thp nht. Mt h thng ABC c bit c thit lp t c chui gi tr vi chi ph s dng cho l thp nht. K k ton (accouting horizon) K k ton thng thng c gii hn l k k ton nm v mt s quyt nh quan trng c da trn nhng s liu cung cp hng thng. Xut pht t yu cu thc t, cn xc nh r chi ph k k ton v chi ph sn phm. K k ton nm trong nhiu t chc khng lin quan n chu k ca sn phm hoc kh nng sn xut. Cc chi ph nh khu hao c tnh da trn nhng chnh sch k ton m khng c ph thuc vo ngun lc thc t s dng. iu ny cho thy mt quan im rt hp, m c th khng ng trong nhng ngnh cng nghip nh cng nghip sn xut t khi chu k ca sn phm c th ln n 5 nm. Cch tip cn trong mt thi k ngn nh th ny b ph bnh gay gt trong nhiu n phm gn y v s phn chia cng nhc chi ph c nh v chi ph bin i. Cooper va Kaplan cho rng nhng chi ph c nh trong ngn hn c th l chi ph bin i trong di hn, theo quan im ny c th cng tc ng n nhng quan im qun l chi ph. H cng ch ra rng tt c cc quyt nh lin quan n sn phm nh gii thiu sn phm, quyt nh gi, quyt nh ngng sn xut...l thi k di hn. o lng cht lng v kt qu thc hin (Quality and performance measurement) Nhng ch tiu o lng cht lng v kt qu thc hin v bn cht l ch tiu phi ti chnh v ch yu bt ngun t cc h thng h tr nh: Lp k hoch ngun lc sn xut, hng tn kho v vn vay. Cc thc o ny thng khng

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c tch hp trong h thng k ton. Nhng h thng nh gi kt qu thc hin ngoi tr phng php nh gi ti chnh thng thng khng to thnh mt b phn y ca h thng bo co qun tr. S pht trin v k thut c s d liu to ra s tch hp cu trc h thng. Tuy nhin, k thut k ton v c bit l s pht trin h thng s sch th chm hn rt nhiu so vi cc k thut khc. iu ny t ra cho cng ty mt nghi vn rng liu h thng m ch n thun cung cp nhng bng tm tt v hp nht cc c im ti chnh ca t chc l y hay cha? Mt h thng hin i cung cp mt h thng thng tin m c th nh gi c ton b qu trnh thc hin ca t chc. Tht khng th tin rng, mt h thng k ton n thun ch phn nh mt b phn thng tin v t chc s c th tn ti trc nhng th thch ca th k 21. Trong tng lai chc nng cung cp thng tin k ton rt c th b ln p bi cc chc nng cng ngh thng tin v k thut. Ngi ta cho rng, nh gi kt qu thc hin ca bt k s kin hay giao dch no s khng y nu khng c mt kt lun v thi gian hoc chu k sn xut ti thiu, cng sn xut v cht lng sn phm. H thng k ton nn thng bo nhng yu t ny tht y c th duy tr s thch ng. c mt ci nhn ton din hn v phng php ABC phi xt n nhng mt thun li v khng thun li ca h thng ABC. 1.3.3. Mt s im thun li v v khng thun li trong vic vn dng phng php ABC Nhng im thun li: - Kh nng qun l chi ph ca phng php ABC c nh gi l tt hn so vi phng php TCA - Phng php ABC tp trung a chiu vo chi ph, iu ny c th thy r rng chi ph chung. Hu ht h thng ABC cung cp mt bo co ton din, d hiu v nhng cu trc chi ph, m h thng TCA khng th cung cp c.

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- Qun l cc hot ng s dn n vic ti cu trc li chui gi tr vi chi ph thp nht. - Kh nng sinh li t khch hng c xem l mt s m rng hp l ca phng php ABC, thng qua vic cung cp nhng trin vng khc nhau v li nhun khi m li nhun thc s mang li t khch hng ch khng phi t sn phm. - S vn dng h thng ABC yu cu cn phi c mt s hiu bit thu o v cu trc chi ph ca mt t chc, m thit lp m hnh chi ph (cost modelling) v chi ph mc tiu (target costing) c th thc hin m khng c mt yu t bt thng no xy ra. - Mt s quy trnh qun l nh: qun l cht lng, qun l thi gian v qun l nng lc sn xut c thc hin mt cch d dng hn bi mt h thng ABC. - Qun l hot ng sn xut kinh doanh c th chuyn i t qun l theo chc nng sang qun l theo quy trnh, m s phn nh tt hn v chc nng thc s ca t chc. - C s phn b (cost driver) da trn nhng th tc rt chi tit v hp l nn m bo mc tin cy rt cao vo chi ph. - Thun li quan trng nht ca h thng ABC l s hp dn ca n vi h thng xc nh chi ph tin b, phn nh mt cch ring bit, duy nht v tnh logic ca cc quy trnh sn xut kinh doanh. Nhiu h thng ABC khng c khai thc bi k ton m do bi nhng k s, nhn vin marketing, ngi qun l hng tn kho,... - i vi nhng nh my sn xut sn phm vi sn lng bin ng, phng php ABC s tnh c s khc bit v chi ph i vi cc dy chuyn sn xut khc nhau trong 2 trng hp sn lng thp v sn lng cao, trong khi phng php TCA s co bng chi ph trong trng hp ny. Nhng im khng thun li: - H thng ABC chc chn l phc tp hn nhiu so vi phng php truyn thng. c th cung cp chi tit v cu trc chi ph i hi mt khi lng cng

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vic phn tch rt ln c thc hin. K hoch phi c thit lp mt cch k lng v chu o, quy trnh qun l chi ph t m hn s gia tng yu t u vo (tng chi ph). - Mt h thng k ton phc tp hn rt nhiu c trin khai trong khi t chc khng c nhn s hoc chuyn gia qun l, iu ny d dng dn n s thiu tin tng vo h thng do bi cc thng tin thiu tin cy. Tm li, vic tp hp chi ph c ngha thit thc trong vic nh gi ng thc t s dng ngun lc ca doanh nghip cng nh a ra cc quyt nh u t v gi bn hp l. Trong khi, cc phng php truyn thng phn b chi ph da trn tiu thc n v t th hin c mi quan h nhn qu th phng php ABC da trn h thng cc tiu thc phc hp phn nh r rng mi lin h nhn qu gia i tng mun tnh chi ph v chi ph gin tip. Vic la chn phng php no cn ty thuc vo h thng tp hp chi ph mi doanh nghip m thc cht l t yu cu qun l ca cc nh qun tr mi doanh nghip. KT LUN CHNG 1 Trong chng ny, lun vn tin hnh nghin cu v lch s hnh thnh v pht trin ca k ton ni chung v k ton qun tr ni ring, nu bt s cn thit ca k ton qun tr i vi qu trnh qun l iu hnh doanh nghip, nht l trong bi cnh cnh tranh ton cu hin nay. Lun vn i su nghin cu phng php ABC - mt trong nhng phng php phn b chi ph ca k ton qun tr hin i, cho thy s khc bit c bn gia phng php phn b chi ph theo cch truyn thng v phng php ABC, ng thi nu ln c nhng thun li v khng thun li trong vn dng phng php ABC mi doanh nghip. Tt c vn nghin cu ny l c s lun vn xc lp ni dung v a ra cc gii php c th cho vic vn dng phng php ABC Cng ty c phn kem Ki Do.

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CHNG 2

THC TRNG CA VIC TNG HP V PHN B CHI PH CNG TY C PHN KEM KI DO

2.1. Khi qut chung v cng ty 2.1.1. Ngun gc hnh thnh Thng hiu kem Walls c mt Vit Nam t nm 1997, nh my sn xut kem c t ti khu cng nghip Ty Bc C Chi, tng s vn u t ln n c chc triu USD. Nhng sau nhiu nm hot ng c nh gi l thua l, ngy 1/7/2003 tp on Unilever quyt nh bn li cng ty kem Walls cho cng ty c phn bnh ko Kinh . Bt u t thi im ny, Cng ty c phn kem Ki Do c thnh lp vi 70% vn c phn thuc s hu ca cc thnh vin hi ng qun tr cng ty c phn Kinh v 30% vn c phn cn li thuc s hu ca cng ty VinaCapital. Vi hn 150 nh phn phi v 30.000 im bn l trn c nc, hin sn phm kem Kidos chim 50% th phn kem c nc. 2.1.2. S t chc (S 2.1)
Hi ng qun tr

T.Gim c Gim c nh my

Nhn s

K ton

IT

Mua hng

Phn phi

Bn hng

Marketing

K hoch

Sn xut

Kho

QA

K thut

Phat trien SP

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Tng Gim c l ngi qun l v iu hnh ton b cc hot ng ca doanh nghip. Gim c nh my chu trch nhim qun l v iu hnh trc tip ton b hot ng ca nh my sn xut kem. Trng b phn iu hnh, gim st v chu trch nhim i vi cc hot ng ca phng ban chc nng m mnh qun l. 2.1.3. T chc thc hin cng tc k ton - C cu b my k ton gm 10 nhn vin: Trng phng k ton, Ph phng ph trch mng k ton ti chnh, k ton gi thnh, k ton n phi thu, k ton n phi tr, k ton tin mt, k ton tin gi ngn hng, th qu, Ph phng ph trch mng k ton qu tr v mt nhn vin k ton qun tr. - Ni dung thc hin k ton qun tr cng ty: + D ton ngn sch tng th nm, theo di vic thc hin ngn sch ca cc b phn (Marketing, Sales, Logistic,) v cc chng trnh hot ng (chng trnh khuyn mi khch hng, khuyn mi nh phn phi, chng trnh ti tr ca nhc,) c lp t u nm. + nh gi tnh kh thi ca sn phm mi thng qua vic tnh ton li nhun mang li theo cng thc kem m b phn pht trin sn phm cung cp, nh gi bn hp l trn c s phn tch im ha vn v gi bn ca i th cnh tranh. + Phn tch, nh gi li nhun mang li ca tng nhn kem, xc nh nhn kem no cn thay i mu m, cng thc hoc loi b, thay th nhn kem khc. + Phn tch nhng bin ng ln ca th trng lm nh hng n li nhun ca cng ty v tham mu cho Tng gim c ra cc quyt nh. V d: t p lc tng gi cc nhin liu, nguyn vt liu u vo s nh hng n li nhun ca cng ty nh th no? Cng ty c nn tng gi sn phm kem hay khng? nu tng th nn tng gi nhn kem no v tng bao nhiu? hay phi iu chnh li cng thc kem gim gi thnh,

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+ Cung cp nhng thng tin quan trng khc cho vic ra quyt nh ca gim c nh t vn chuyn hay thu ngoi, mua hay thu ti sn c nh, - Cc bo co k ton qun tr hng thng: + Bo co sn lng tiu th (lt kem) ca tng nhn kem v tng khu vc (Bc, Trung v Nam) + Bo co so snh gia k hoch v thc hin ngn sch ng vi tng b phn ngn sch (Sales, Logistics, Marketing,) + Bo co thc hin ngn sch tng th nm (cp nht s pht sinh n thng bo co) + Bo co cc nguyn nhn lm tng gim gi thnh sn phm kem + Bo co li l cho tng nhn kem + Bo co kt qu kinh doanh c so snh vi s k hoch v s thc hin k trc + Bo co nh gi cc chng trnh khuyn mi, qung co ... Nh vy, h thng bo co k ton ca cng ty c tch lm 2 mng c lp l bo co ti chnh v bo co qun tr, cc bo co ny c lp v gi cho cc thnh vin hi ng qun tr cng ty nh k ngy 15 i vi bo co ti chnh v ngy 20 i vi bo co qun tr. Kho st vic tng hp chi ph v tnh gi thnh sn phm kem 2.2.1. Nguyn tc k ton: - Hin ti vic tnh gi thnh sn phm kem c thc hin trn Excel, phn mm Solomon ch cung cp d liu th cho vic tnh gi thnh sn phm - Khng c chi ph d dang sau mi t sn xut - Chi ph NVL, bao b c tp hp cho tng loi kem (do mi m ch sn xut ra mt loi kem)

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- Chi ph nhn cng trc tip, chi ph sn xut chung c phn b theo h s. 2.2.2. Quy trnh sn xut v tnh gi thnh sn phm (S 2.2)

Thnh phm

Chu trnh doanh thu

K hoch bn hng Tng hp n hng Y/C mua hng (2) Lp k hoch sx

Chu trnh chi ph

(1) Ng.cu & Ph.trin sp

Cng thc sp

Nguyn vt liu

Gi thnh

Thnh phm

Lao ng Chu trnh qun l nhn s, tin lng

Lnh sx

Lnh sn xut

CP nhn cng (4) Tnh gi thnh sp Gi thnh

(3) Sn xut sp

Bang ke sp hoan thanh

CPNVL, CPSXC

Bng phn b CP

Bo co

K ton qun tr

S ci, s chi tit v bo co

- Bc u tin trong quy trnh l nghin cu v pht trin sn phm, mc tiu ca hot ng ny l xy dng nhng cng thc kem, thit k mu m, bao b phm kem va p ng c th hiu ca ngi tiu dng va gim thiu c chi ph sn xut nhm tng kh nng cnh tranh trn th trng. - Bc th hai l lp k hoch sn xut, mc tiu ca bc ny l m bo kh nng p ng nhu cu ca khch hng, xy dng k hoch sn xut hp l, huy ng v s dng hiu qu cc yu t u vo.

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- Bc th ba l hot ng sn xut sn phm theo ng thit k v k hoch thit lp. - Bc cui cng l tnh gi thnh sn phm, mc tiu ca bc ny l tnh gi thnh thc t sn phm sn xut, trn c s tng hp v phn b cc chi ph sn xut trong k theo cc tiu thc tng ng. Mc tiu ca tiu lun s phn tch qu trnh nhn dng v phn b chi ph tnh gi thnh sn phm, c bit tp trung nghin cu vic xy dng h s phn b ng vi tng loi chi ph ca k ton qun tr. 2.2.2.1. Chi ph nguyn vt liu trc tip Do c th ca sn xut sn phm kem l mi loi kem c sn xut theo tng m (batch) nn khi lng nguyn vt liu c tng hp cho mi m, do rt d dng cho k ton tp hp chi ph nguyn vt liu theo tng loi kem sn xut ra. Gi xut kho nguyn vt liu l gi bnh qun gia quyn lin hon tnh cho mi ln xut kho. 2.2.2.2. Chi ph nhn cng trc tip Vi dy chuyn sn xut kem bn t ng c s tham gia ca con ngi nh vn hnh, iu khin, gim stTy vo mc n gin hay phc tp ca mi loi kem m yu cu s lng lao ng l khc nhau mi dy chuyn sn xut, mi ca sn xut, c th: - Khu vc trn nguyn vt liu lun lun yu cu 2 ngi/ca - Dy chuyn sn xut RIA (dng cho sn xut cc loi kem que) yu cu 11 ngi/ca - Dy chuyn sn xut ILF (dng cho sn xut kem bnh - cornetto v kem h cup) yu cu 14 ngi/ca - Dy chuyn sn xut kem hp (tub) yu cu 6 ngi/ca

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- sn xut kem hp cao cp (premium tub) yu cu 7 ngi/ca - sn xut bnh cone (dng cha kem cornetto) yu cu 3 ngi/ca. Mt ca sn xut kem bnh cornetto cn 3 ca sn xut bnh cone - Tin lng nhn cng khng tnh trn sn phm kem m tnh c nh hng thng. Cc lao ng c th tham gia sn xut bt k mt loi kem no. - Mt ca sn xut ko di 8 gi K ton qun tr da trn nhng d liu thu thp c xy dng mt b h s hao ph gi cng lao ng trc tip cho mi loi kem:

Gi L Lt Trong : gi L ca

gi L lt kem sx : ca ca

S lng L x 8 gi ca S lng n v sx pht x 60 pht x 8 gi

lt kem sx = th tch 1 n v x ca

S lao ng tham gia sn xut v s lt kem sn xut trong mt ca ca mi loi kem l khc nhau. V d kem Cornetto Chocolate c sn xut trn dy chuyn ILF c ch s lao ng l 25 (2 lao ng khu vc trn + 14 lao ng khu vc sn xut + 9 lao ng sn xut bnh cone _3 ca) v nng sut xut 8.160 lt/ca, trong khi kem Maxi Green bean sn xut trn dy chuyn RIA c ch s lao ng l 13 (2 lao ng khu vc trn + 12 lao ng khu vc sn xut) v nng xut 9.446 lt/ca, do h s phn b cho kem Cornetto Chocolate l 0,025 v kem Maxi Green bean l 0,011. (Xem chi tit ph lc s 01)

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Cui thng, sn lng kem sn xut c quy i sang n v lt, sau cn c trn h s chun hao ph lao ng cho mi lt kem lm quyn s phn b chi ph nhn cng trc tip. Nh vy, loi kem no m c quy trnh sn xut phc tp hn s phi gnh chu chi ph cao hn do c h s phn b cao hn. 2.2.2.3. Chi ph sn xut chung Ch ph du nhin liu: Du nhin liu dng cho my pht in cung cp nng lng cho ton b nh my. y l mt khon chi ph chim t trng kh ln trong gi thnh sn phm kem nn vic xy dng mt tiu thc phn b hp l chi ph du nhin liu cho mi loi kem l cn thit. Cng vi vic lp t ban u, mi dy chuyn sn xut c lp t in k o in nng tiu th cho mi b phn ca dy chuyn nh: b phn kho lnh, thit b trn, dy chuyn RIA, dy chuyn ILF, my lm kem Vic o lng in nng tiu th cho cc b phn ca dy chuyn sn xut lm c s cho vic xy dng h s phn b chi ph du nhin liu, c th: - My trn tiu th 178 kw/h - Dy chuyn RIA tiu th 154 kw/h - Kho lnh tiu th 277 kw/h - My lm kem 610 v 620 mi my tiu th 68 kw/h - My lm kem 630 v 640 mi my tiu th 39 kw/h Tng t chi ph nhn cng trc tip, K ton qun tr cng xy dng b h s hao ph in nng tnh cho mi loi kem nh sau: S Kw in tiu th lt = Kw h : S lt kem sx gi

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Trong : Kw/h : trong 1 gi th mi loi kem tiu th bao nhiu Kw in S lt kem sx gi S lng n v sx pht

= th tch 1 n v x

x 60 pht

V d, vn hnh dy chuyn sn xut ILF - sn xut kem bnh trong mt gi tiu hao 640 Kw in v sn xut ra 1.020 lt kem Cornetto Chocalate. Trong khi vn hnh dy chuyn RIA trong mt gi tiu hao 612 Kw in v sn xut ra 554 lt kem Vitamin C, do h s phn b tnh cho kem Cornetto Chocolate l 0,627 v kem Vitamin C l 1,104. (Xem chi tit ph lc s 02) Nh vy, chi ph du nhin liu c phn b cho sn phm kem hon thnh da trn b h s kw in nng tiu th tnh cho mi lt kem lm quyn s. Ch ph khu hao MMTB: Chi ph khu hao c phn b da vo mt bng h s tiu chun c thit lp trn c s xc lp chi ph khu hao ca tng b phn cu thnh dy chuyn sn xut theo nguyn tc gi tr. C th; - B phn trn c xc nh gi tr 16.756 $ - Dy chuyn sn xut bnh cone tr gi 4.607 $ - Dy chuyn RIA tr gi 8.007 $ - Dy chuyn ILF tr gi 5.371 $ Mi mt loi kem vi s lng thit b khc nhau, dy chuyn khc nhau c tham gia vo sn xut, trn c s ny k ton qun tr xy dng b h s phn b chi ph khu hao: CP khu hao lt = CP khu hao S gi my chy x gi lt

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Trong : S gi my chy lt = 1 S lng n v sx pht x th tch 1 n v x 60

Chi ph khu hao /gi: cn c vo s nm c tnh s dng ti sn. V d: S lng thit b, b phn tham gia vo quy trnh sn xut kem bnh Cornetto Chocolate l 9, chi ph khu hao l 4$/gi v thi gian sn xut 1 lt kem l 0,059 pht. Trong khi s lng thit b, b phn tham gia vo quy trnh sn xut kem Banana Chocolate cup l 7, chi ph khu hao l 0,2$/gi v thi gian sn xut mt lt kem l 0,051 pht. Do , t l khu hao tnh cho kem Cornetto Chocolate l 0,344 v kem Banana Chocolate cup l 0,113. (Xem chi tit ph lc s 03) Nh vy, chi ph khu hao c phn b da vo b h s khu hao tnh trn trn mi lt kem. Tm li, vic tp hp chi ph v tnh gi thnh c pht ha theo s di y: S 2.3 - Tp hp chi ph v tnh gi thnh sn phm
NVL L SXC

CP NVL trc tip (71%)

CP nhn cng trc tip (2%)

Chi ph nhin liu (9%) in nng tiu th

Chi ph khu hao (3%)

Chi ph khc (15%)

gi lao ng

gi my chy

sn lng (lt)

S N M Thng qua tm hiu vic xyCC dng h PH sphn b chi ph, tc gi rt ra mt s

nhn xt sau: - Chi ph NVL trc tip chim t trng rt ln (71%), c tp hp cho tng loi kem sn xut, do thng tin v chi ph nguyn vt liu tnh cho mt n v

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sn phm kem c tin cy cao. Nhng loi kem no s dng nhiu nguyn liu v nhng nguyn liu c tin th tt nhin chi ph nguyn vt liu cao hn. - Chi ph nhn cng trc tip (2%) c phn b theo h s gi lao ng, h s phn b nhn cng cng c tnh ton rt chi tit da trn c s l s lao ng tham gia sn xut trn mt dy chuyn v s que kem sn xut trong mt ca do chi ph nhn cng tnh cho mi loi kem cng c tin cy cao. Nhng loi kem c quy trnh sn xut phc tp cn nhiu lao ng tham gia th s gnh chu chi ph nhn cng trc tip cao hn - Chi ph nhin liu (9%) c phn b theo h s in nng tiu th tnh cho mi loi kem, h s phn b ny xy dng rt chi tit da trn in nng tiu hao cho mi thit b ca dy chuyn, s lng thit b tham gia sn xut v thi gian sn xut mt lt kem mi loi, do chi ph nhin liu cng tnh cho mi loi kem cng rt ng tin cy. - Chi ph khu hao (3%) cng c phn b theo h s gi s dng my, h s ny c xy dng trn c s tnh ton s lng thit b trc tip tham gia vo dy chuyn sn xut v cng s dng thit b. Do , thng tin v khu hao tnh cho n v sn phm kem cng ng tin cy. - Chi ph khc (15%), bao gm: nhn s, k thut, lu tr, kim tra cht lng sn phm, gim st,. c phn b da vo sn lng sn xut (lit), vic phn b ny n gin nhng khng th hin c mi quan h nhn qu ca tng hot ng i vi sn phm hon thnh. Tm li, do c th ca ngnh kem l chi ph nguyn vt liu chim t trng rt ln cho nn vic tp hp v phn b chi ph hin ti m bo c s hp l v thng tin gi thnh sn phm. Tuy nhin, c th tng thm tin cy ca gi thnh n v sn phm th i vi khon mc chi ph khc cn chia ra cc hot ng c th v gn vi mt c s phn b ph hp hn vic l ch s dng duy nht sn lng sn xut (lt) lm c s phn b nh hin nay.

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2.3. Kho st h thng phn phi v phng php phn b chi ph phn phi cho sn phm 2.3.1 H thng phn phi B phn phn phi vi chc nng l iu phi kem t nh my sn xut n cc kho trung chuyn v t cc kho trung chuyn n khch hng thng qua mng li phn phi, lun lun phi m bo c kem p ng nhu cu ca khch hng. Cng ty ch c duy nht mt nh my sn xut t ti khu cng nghip Ty Bc C Chi, trong khi sn phm kem c bn rng khp trong c nc, nn chi ph phn phi kem chim t trng rt ln ( khon 18%) trong tng chi ph (bao gm c gi vn). H thng phn phi sn phm kem c t chc tng i phc tp vi nhiu knh phn phi v mi knh phn phi c nhiu cp bc khc nhau, c th: - BEE: l nh phn phi ln Tp.HCM, H ni v Hi Phng. Cc bee thc hin vai tr phn phi kem v tm kim th trng (c phn b theo khu vc) - HUB: l nh phn phi ln c trang b kho lnh cha kem, nh cc Hub Vng Tu, M Tho v Nng. Cc Hub thc hin vai tr phn phi kem v tm kim th trng (c phn b theo tnh thnh) - Vanseller: l nh phn phi c s dng xe lnh ca cng ty phn phi kem cho cc im bn l. - Wholeseller: l nh phn phi nh cc tnh. - SPD: kim sot lc lng bn kem do nh xe y kem 2 bnh, 3 bnh - KYA: l im bn l c bit c trang b y cc thit b, phng tin phc v cho vic bn kem trc tip cho khch hng nh cc khu vui chi, gii tr, cng vin nc, siu th,... - Fixed Cabinet: l im bn l thng thng c trang b t kem Ycab: l im bn l khng s dng t kem ca cng ty nhng chp nhn bn nhng sn phm ca cng ty cng vi nhng sn phm ca cng ty khc.

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2.3.2 Tp hp v phn b chi ph phn phi Chi ph phn phi c tp hp cho b phn phn phi. Hin ti, trong cc bo co phn tch ca k ton qun tr v li - l cho tng nhn kem th chi ph phn phi c phn b theo doanh thu ca mi loi kem. y l tiu thc phn b duy nht cho ton b chi ph ca b phn phn phi cng ty. S 2.4- Tp hp v phn b chi ph phn phi
CP b phn phn phi

Doanh thu tng sn phm kem trong k

CC SN PHM

* Nhn xt: Cng ty xy dng mt h thng phn phi kh phc tp vi nhiu knh phn phi v tng ng vi mi knh phn phi s pht sinh chi ph l khc nhau, do chi ph phn phi tnh cho tng sn phm s khng ng tin cy nu ch n thun da vo doanh thu phn b chi ph phn phi. V vy, k ton qun tr cn phi thc s am hiu v cu trc chi ph phn phi c th tnh ton mt cch hp l khon mc chi ph ny cho tng nhn kem. Vic s dng duy nht c s phn b l doanh thu c u im l n gin trong vic tnh ton v c c kt qu rt nhanh. Tuy nhin, vic xc nh c s phn b l phi da trn mi quan h nhn qu hay ni khc hn l ng x ca chi ph, vic la chn c s phn b l doanh thu hon ton xut pht t mt s cm nhn ch quan hn l da trn vic phn tch mi quan h nhn qu. Do , chi

33

ph phn phi tnh cho mi nhn kem mang tnh co bng, nu sn phm kem c doanh thu cao phi gnh chu chi ph cao, iu ny gy ra 2 iu bt hp l c bn sau: - Doanh thu trong k ca hai loi kem A v B bng nhau, nhng kem A c tiu th phn ln Min Bc th chc chn mt iu l phi chu chi ph vn chuyn cao hn kem B, trong khi theo cch tnh hin ti th 2 loi kem A v B gnh chu chi ph nh nhau. - Mi loi kem c mt gi bn khc nhau, thm ch cng mt loi kem (cng hnh dng, cng th tch) nhng mi v khc nhau cng c gi bn khc nhau. Nh vy, cng mt loi kem nhng theo cch tnh hin ti th chi ph phn phi l khng ging nhau do khc nhau v gi bn. Hoc ngc li sn lng kem tiu th trong k l khc nhau nhng doanh thu bng nhau li phi gnh chu chi ph l nh nhau. Tm li, vic phn b chi ph phn phi da vo doanh thu tiu th trong k ca mi loi kem l km thuyt phc, thng tin chi ph sn phm l thiu tin cy v c th dn n nhng quyt nh sai lm. KT LUN CHNG 2: Chng ny, tc gi nghin cu phng php tp hp chi ph tnh gi thnh sn phm v phng php phn b chi ph phn phi cho tng nhn kem Cng ty c phn kem Ki do. Trn c s nghin cu cch thc xy dng h s phn b i vi cc khon mc chi ph tc gi nh gi tin cy ca thng tin c c t phng php phn b chi ph theo h s, nu bt ln nhng hn ch ca phng php. T nhng hn ch ca phng php c th l nguyn nhn dn n nhng kt lun, nhng quyt nh sai lm trong qun l. V vy, trong mt chng mc no vic nghin cu v vn dng phng php ABC s khc phc c nhng hn ch vn c ca phng php phn b m cng ty ang s dng hin nay.

34

CHNG 3

VN DNG PHNG PHP ABC TRONG PHN B CHI PH TI CNG TY C PHN KEM KI DO
3.1. Phng php ABC vi tnh gi thnh sn phm Vn dng phng php ABC trong vic phn b chi ph pht sinh t cc hot ng ph tr nh: lu tr nguyn vt liu, hot ng lu tr thnh phm, hot ng vn hnh v bo tr my mc thit b, hot ng kim tra cht lng,cho tng loi sn phm vi mc ch lm tng thm tin cy ca thng tin v gi thnh sn phm. Hin nay chi ph t cc hot ng ny chim khon 15% tng gi thnh sn phm v c phn b da trn c s duy nht l sn lng sn xut (lt) trong k. n gin hn trong vic suy lun, gi nh c t ra l ton b nguyn vt liu nhp c a vo sn xut trong k v ton b thnh phm nhp kho c xut ht trong k (tn kho u k = tn kho cui k). Bc 1: Nhn dng cc hot ng ph tr: Cc hot ng ph tr c th chia thnh cc hot ng chnh sau: - Lu tr nguyn vt liu: hot ng ny cn 8 lao ng v mt qun l, chia lm 2 ca vi cc cng vic thng xuyn nh nhn nguyn vt liu, bao b t nh cung cp, lp phiu nhp kho, xut nguyn vt liu, bao b theo yu cu ca b phn sn xut (k c thng xuyn v t xut khi thiu nguyn vt liu), lp phiu xut kho, phi m bo y kp thi vt t khng b gin on sn xut, nhp nguyn vt liu tha li kho - i vi hot ng lu tr thnh phm cn 16 lao ng v 2 gim st, thc hin vic tip nhn thnh phm t b phn sn xut chuyn sang, bc d, sp xp, xut kho thnh phm, nhp liu, in phiu, kim k, bo co

35

- Vn hnh, bo tr my mc thit b: hot ng ny cn 8 lao ng k thut tham gia trc vn hnh theo ca, nhm gim st v kp thi khc phc nhng s c c th xy ra trong qu trnh sn xut. - Cc hot ng ph tr khc Bc 2: Xc nh c s phn b chi ph: - i vi hot ng lu tr nguyn vt liu th c s phn b hot ng ny vo sn phm l s ln chuyn nguyn vt liu sang b phn sn xut v s ln nhp li nguyn vt liu tha t b phn sn xut. V mi loi kem yu cu s loi nguyn vt liu l khc nhau, s ca sn xut trong k l khc nhau v mi ln xut nguyn vt liu (hay nhp li) i hi vic cn, o, ong, m, bc d, nhp liu, in phiu,...y l cc cng vic chim t trng ln trong ton b hot ng lu tr. Do , i vi hot ng lu tr th vic la chn c s phn b l s ln xut nhp nguyn vt liu s cho kt qu hp l hn vic la chn sn lng sn xut (lt) trong k. - i vi hot ng vn hnh, bo tr my mc thit b th c phn b theo s ca trc vn hnh, v sn phm kem no trong k c nhiu ca sn xut th s tiu th hot ng ny nhiu hn. Do , vic phn b hot ng bo tr, vn hnh my da trn c s s ca sn xut mi loi sn phm l hp l hn so vi vic la chn c s phn b l sn lng sn xut (lt) trong k nh hin nay. - i vi hot ng lu tr thnh phm th c s phn b l theo pallet kem. V din tch kho chim dng tnh theo n v pallet, cc cng vic nh gim st, bc d, sp xp, kim k, nhp liu, bo co cng u tnh trn n v l pallet. Trong khi s lt kem trn mi pallet i vi mi loi sn phm l khc nhau, do vic la chn c s phn b hot ng ny l pallet kem c xem l hp l hn so vi c s lt kem. - Cc hot ng ph tr khc c th phn b theo sn lng sn xut (lt) hay mt tiu thc khc.

36

Bc 3: Xc nh chi ph ca tng hot ng: 1/ Hot ng lu tr nguyn vt liu: pht sinh chi ph nh sau: Bng 3.1 - Chi ph pht sinh /v hot ng lu tr nguyn vt liu
STT Kho NVL S tin 22,000,000 7,000,000 3,000,000 6,000,000 3,400,000 10,000,000 4,000,000 55,400,000

1 Lng v cc khon theo lng 2 Khu hao nh kho, xe nng, thit b.. 3 Chi ph in nng tiu th 4 Thu nh xng phn b 5 Tin cm 6 Chi ph qun l, gim st phn b 7 Chi ph khc phn b TNG CNG

So snh 2 cch phn b ch ph: cch phn b hin ti da trn c s l s lt kem sn xut trong k (C1) v cch th 2 (C2) da trn c s s ln xut, nhp nguyn vt liu, bao b cho b phn sn xut. (Xem chi tit ph lc s 04) Nhn xt: Cch phn b th 2 cho kt qu hp l hn v th hin r hn v mi quan h nhn qu gia hot ng lu tr vi sn phm kem sn xut trong k. C th, nh sn phm Kem Scla v Kem hp Vani scla c s lt kem sn xut trong k l nh nhau, nu theo cch th 1 th hai loi kem ny cng gnh chu chi ph nh nhau, nhng sn xut Kem hp Vani scla cn nhiu loi nguyn vt liu hn (17>16), s ca sn xut trong thng nhiu hn (6>3), s loi nguyn vt liu nhp li kho cng nhiu hn (18>6), nn theo cch phn b th 2 th Kem hp

37

Vani scla tiu th hot ng nhiu hn (120>54) do s gnh chu chi ph nhiu hn so vi Kem Scla (>2 ln). Tng t, theo cch phn b th 1 th Kem Tri cy gnh chu chi ph cao hn Kem bnh Vani du (3,9tr > 2,6tr) do sn lng sn xut nhiu hn. Nhng theo cch phn b th 2 th hai loi kem ny gnh chu chi ph tng ng nhau (~2,7tr) do tiu th hot ng lu tr gn bng nhau. Tm li, theo cch phn b th 2 th loi kem no trong k tiu th hot ng lu tr nhiu hn s phi gnh chu chi ph nhiu hn v ngc li. 2/ Hot ng lu tr thnh phm: chi ph trong thng pht sinh nh sau: Bng 3.2 - Chi ph pht sinh /v hot ng lu tr thnh phm
STT Kho Thnh phm S tin 50,000,000 10,000,000 5,000,000 11,000,000 5,400,000 6,000,000 3,000,000 90,400,000

1 Lng v cc khon theo lng 2 Khu hao nh kho, xe nng, thit b.. 3 Chi ph in nng tiu th 4 Thu nh xng phn b 5 Tin cm 6 Chi ph qun l, gim st phn b 7 Chi ph khc phn b TNG CNG

So snh 2 cch phn b: cch phn b hin ti (C1) da trn c s phn b l s lt kem v cch phn b th 2 l s pallet kem sn xut trong k (Xem chi tit ph lc s 05) Nhn xt: Hai cch phn b ny tng t nhau, tuy nhin vic chn c s phn b l s pallet kem s cho kt qu thuyt phc hn l s lt kem. C th, Kem Scla v

38

Kem hp Vani scla c sn lng sn xut (lt) trong k l tng ng nhau, nu theo cch phn b hin ti th chi ph hot ng lu tr phn b cho 2 loi kem ny l nh nhau, nhng lu tr Kem Scla dng 45 pallet trong khi Kem hp Vani scla ch dng 33 pallet, nn theo cch phn b th 2 th Kem Scla tiu th hot ng lu tr nhiu hn do gnh chu chi ph cao hn (1,36 ln). Tng t, nu theo cch phn b th nht th Kem hp Khoai mn gnh chu chi ph cao hn Kem Cam Vitamin C 62% (do s lt kem sn xut cao hn 14.440 lt > 8.870 lt), nhng theo cch phn b th 2 th chi ph lu tr phn b cho Kem Cam Vitamin C nhiu hn Kem hp Khoai mn 5% (do s dng nhiu pallet hn 20 pallet >19 pallet). Tm li, mi loi kem c hnh dng, kch thc khc nhau do s tiu th hot ng lu tr s khc nhau v s gnh chu chi ph l khc nhau. 3/ Hot ng vn hnh, bo tr my mc thit b: pht sinh chi ph trong thng nh sau: Bng 3.3 - Chi ph pht sinh /v hot ng vn hnh, bo tr MMTB
STT K Thut S tin 38,000,000 5,000,000 18,000,000 3,000,000 2,500,000 6,000,000 2,900,000 3,500,000 2,800,000 81,700,000

1 Lng v cc khon theo lng 2 Ha cht 3 Du my, gas 4 Cng c, dng c phn b 5 Chi ph in nng tiu th 6 Thu nh xng phn b 7 Tin cm 8 Chi ph qun l, gim st phn b 9 Chi ph khc phn b TNG CNG

39

 d dng nhn xt, chng ta so snh 2 cch phn b: cch phn b hin ti (C1) da trn c s s lt kem sn xut v cch phn b th 2 da trn c s l s ca sn xut mi loi kem. (Xem chi tit ph lc s 06) Nhn xt: Vic la chn c s phn b hot ng vn hnh my mc thit b theo s ca sn xut s cho kt qu hp l hn. C th, theo cch phn b hin ti th Kem Scla v Kem hp Vani scla cng gnh chu chi ph l nh nhau (do cng sn lng sn xut), nhng Kem hp Vani scla c s ca sn xut gp i Kem Scla nn tiu th hot ng vn hnh, gim st my mc thit b nhiu hn v tt nhin s phi gnh chu chi ph nhiu hn. Tng t, theo cch phn b th 1 th Kem Tri cy rng gnh chu chi ph vn hnh, bo tr my mc thit b nhiu hn so vi Kem hp Su ring (5,2tr > 5,0tr), nhng theo cch phn b th 2 th Kem hp Su ring s gnh chu chi ph cao hn (8,5tr > 5,1tr) do s ca sn xut Kem hp Su ring l 5 ca trong khi Kem Tri cy rng ch c 3 ca. V vy, cch phn b th 2 th hin c mi quan h nhn qu gia hot ng vn hnh, gim st my mc thit b vi sn phm sn xut trong k, loi kem no vi nhiu ca sn xut hn s tiu th hot ng vn hnh, bo tr, gim st my mc thit b nhiu hn v tt nhin s gnh chu chi ph cao hn. Nh vy, nu tng hp li so snh th khon mc chi ph sn khc (trong chi ph sn xut chung) phn b theo cch hin ti-TCA v phn b theo phng php ABC (xc nh cc hot ng ph tr v c s phn b tng ng cho tng hot ng) c chnh lch rt ln, 50% s sn phm sn xut c chnh lch t 15% tr ln, sn phm c mc chnh lch cao nht l 68%. (Xem chi tit ph lc s 07) Tm li, vic phn b chi ph tnh gi thnh da trn h s hin ti cng ty m bo c tin cy cao v chi ph nguyn vt liu trc tip chim t trng rt ln (71%) v c tp hp vo tng loi kem; chi ph nhn cng, khu hao v

40

du nhin liu c phn b theo h s chun tiu hao ngun lc c tnh ton rt chi tit cho tng sn phm kem. Cc chi ph khc chim t trng nh nn vic la chn tiu thc phn b nh th no th cng khng nh hng ng k n gi thnh sn phm kem. Hn na, thi gian c c thng tin v gi thnh sn phm l rt nhanh. Tuy nhin, c th tng thm tin cy ca thng tin gi thnh sn phm th cng ty nn vn dng phng php ABC trong vic xc nh cc hot ng ph tr v c s phn b hp l hn vo sn phm sn xut. 3.2. Phng php ABC vi phn b chi ph phn phi Nghin cu v vn dng phng php ABC trong phn b chi ph ca b phn phn phi s cung cp nhng thng tin thch hp hn cho vic ra quyt nh lin quan n tng nhn kem nh quyt nh loi b sn phm kem l, tung sn phm mi, iu chnh cng thc kem nhm gim gi thnh sn phm, m rng knh phn phi, t phn phi hay thu ngoi, c th n gin trong vic tnh ton v lm ni bc c vn cn chng minh, chng ta gi nh l ton b chi ph ca b phn phn phi gn hot ng bn hng trong k hay ni khc hn cc sn phm kem c a n cc kho trung chuyn v tiu th ht trong k (tn kho cui k = tn kho u k). Bc 1: Cc hot ng c chia ra lm cc mng chnh sau: - Vn chuyn ni b: l vic iu ng kem t kho ca nh my sn xut n cc kho trung chuyn (t Nh my C Chi n kho H Vn Hu hay H Ni; T H Vn Hu n cc kho Nng, Nha Trang, M Tho v Cn Th). i vi hot ng ny cng ty s dng 2 xe ln lm phng tin vn chuyn (ngoi tr vn chuyn t nh my C Chi n kho H Ni phi thu ngoi vi gi 15,5triu/cont-17 v 17,5triu/cont-20). - Vn chuyn cho khch hng: do vic vn chuyn kem c tnh cht c th (l phi m bo di 20 m), nn i vi mt s nh phn phi ln c cng ty cho mn phng tin vn chuyn, mt s khc chi ph vn chuyn c tr theo n gi vn chuyn tha thun.

41

- Lp chng t bn hng: nhn n hng t b phn bn hng, nhp liu, kim tra, in ha n bn hng, lu tr ha n hng, kt chuyn s ci, - Lu tr: bao gm vic kim tra, gim st, bc d, sp xp, lp chng t nhp xut, ghi chp, kim k... c th m bo kem khng b mt mt. Bc 2: Xc nh c s phn b: - Vn chuyn ni b: i vi chi ph thu ngoi vn chuyn t kho nh my C Chi n kho H Ni th phn b theo n gi thu ngoi vn chuyn tnh cho mi chuyn. i vi hot ng t vn chuyn th c s phn b l: hp x km. C s phn b hp x km c xem l hp l hn v chi ph vn chuyn c mi quan h nhn qu vi khi lng v qung ng vn chuyn (khong cch t nh my kem C Chi n kho H Vn Hu l 30 km; t kho H Vn Hu n kho M Tho l 70 km, n kho Cn Th l 180 km, n kho Nha Trang 450 km v kho Nng l 1.000 km). Nh vy, loi kem no c qung ng vn chuyn di s tiu th hot ng vn chuyn ni b nhiu hn. - Vn chuyn khch hng: c chia lm 2 knh, 1 knh c thu ngoi theo n gi vn chuyn. Knh cn li l cng ty cho cc nh phn phi mn phng tin vn chuyn, cng ty chi tr ton b xng du, sa cha, bo tr v cc chi ph lin quan khc. Nh vy, hot ng vn chuyn do cng ty gim st c phn b theo doanh s (hp) c c t knh ny. - Lp chng t bn hng: chi ph cho hot ng ny c phn b vo sn phm da trn s ln ghi xut trn ha n. V d, 2 loi kem A v B cng doanh s bn nh nhau nhng s ln ghi xut ca A l 10 ln (10 ha n), s ln ghi xut ca B l 20 ln (20 ha n) nh vy kem B tiu th hot ng lp chng t bn hng gp 2 ln kem A. - Hot ng lu tr: i vi hot ng ny th th tch c la chn lm c s phn b, l gii cho vic la chn th tch l v loi kem no tiu th nhiu trong k hay ni khc hn l qua kho trung chuyn nhiu tt nhin phi tiu th

42

mt khi lng ln hot ng lu tr nh nhn cng bc d, sp xp, in nng, din tch kho chim dng Bc 3: Phn b chi ph (Chn s liu ca 1 thng phn tch) 1/ Chi ph cho hot ng vn chuyn ni b trong thng pht sinh: Chi ph thu ngoi vn chuyn: 227,5 tr (c phn b cho s hp kem vn chuyn n b trong k) Tnh cho hot ng t vn chuyn:

Bng 3.4 - Chi ph pht sinh /v hot ng vn chuyn ni b

Vn chuyn ni b (t vn chuyn) 1 Lng v cc khon theo lng (ti x) 2 Du 3 Ph cu ng 4 Cng tc ph 5 Sa cha, bo hnh 6 Khu hao xe, MMTB 7 Tin in (cho thng xe) Chi ph khc phn b (Thu mt bng, gim 8 st...) Tng cng 37,500,000 31,500,000 4,000,000 6,000,000 14,000,000 14,800,000 3,600,000 33,000,000 144,400,000

d dng nhn xt, chng ta so snh 2 cch phn b: cch phn b th nht l phn b theo doanh thu, cch phn b th hai l phn b da trn da trn s hp i vi thu ngoi vn chuyn v da trn s hp x km i vi hot ng t vn chuyn. (Xem chi tit ph lc 08) Nhn xt:

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Chng ta c th thy c l cch phn b th 2 s cho k qu hp l hn, c th nh: Kem bnh Vani Scla v Kem bnh Vani Du c doanh thu trong k l tng ng nhau (596 triu ~ 597 triu), nu phn b theo cch 1(C1) th 2 sn phm ny cng gnh chu chi ph cho hot ng vn chuyn ni b l nh nhau. Tuy nhin, mc tiu th Kem bnh Vani Scla cc kho xa trung tm phn phi cao hn mc tiu th ca Kem bnh Vani Du, c th cc kho Cn Th, Nha Trang, Nng, M Tho v Ting Giang (xem bng minh ha bn di), do theo cch phn b th 2 th Kem bnh Vani Scla s gnh chu chi ph cho hot ng vn chuyn ni b nhiu hn. (gp 1,49 ln). Bng 3.5 - Doanh s theo khu vc ca kem Vani Scla v Vani Du
Cc kho * TP.HCM * CN TH * NHA TRANG * NNG * M THO, TIN GIANG * H NI * VINH, THANH HA Tng cng Vani scla 3,997 170 800 1,756 206 6,629 373 13,931 Vani du 5,649 132 341 477 128 6,736 523 13,986

Tng t, Kem Khoai mn v Kem u xanh, theo cch phn b hin ti th chi ph vn chuyn ni b cho 2 loi kem ny l tng ng nhau. Nhng theo cch th 2 th chi ph phn b cho Kem Khoai mn (32,2tr) cao hn so vi Kem u xanh (24,6tr). Nguyn nhn do Kem Khoai mn tiu th nhiu hn khu vc pha Bc, m nhiu nht l kho H Ni (xem bng minh ha bn di)

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Bng 3.6 - Doanh s theo khu vc ca kem Khoai mn v u xanh

Cc kho * TP.HCM * CN TH * NHA TRANG * NNG * M THO, TIN GIANG * H NI * VINH, THANH HA Tng cng Khoai mn 1,853 112 247 307 107 10,552 845 14,023 u xanh 5,281 144 245 301 124 6,656 1,255 14,006

Tm li, loi kem no tiu th nhiu hn v xa trung tm phn phi hn s tiu th hot ng vn chuyn ni b nhiu hn, do s gnh chu chi ph cao hn. 2/ Chi ph vn chuyn cho khch hng pht sinh: 333.629.825 Bng 3.7 - Chi ph pht sinh /v hot ng vn chuyn cho khch hng
Vn chuyn cho khch hng 1 Xng (bao gm tr cho bee) 2 Khu hao (xe nh) 3 Chi ph sa cha, bo tr 4 Tin in (cho thng xe) Chi ph vn chuyn tr cho nh phn phi 5 (box rate) Cc chi ph khc phn b (thu mt bng, 6 gimst) Tng cng S tin 50,000,000 21,000,000 17,600,000 9,600,000 202,229,825 33,200,000 333,629,825

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Chi ph vn chuyn tr cho nh phn phi (mc 5) c nhiu cch tnh khc nhau nh: theo phn trm doanh s, theo n gi vn chuyn, theo qung ng. Do , cn c vo mi trng hp ta phn b chi ph vn chuyn ph hp vi tng cch tnh, tng khu vc. Sau khi loi tr tt cc chi ph c th xc nh c cho tng loi kem th phn cn li (cc mc cn li) phn b theo sn lng tiu th trong k (hp), c th: - Chi ph vn chuyn t kho Cn Th i cc tnh theo n gi vn chuyn, v d cc khch hng Long xuyn th n gi vn chuyn tnh cho mi hp kem l 4.650 (ngoi tr kem mini l 1.800/hp), khu vc Cn Th th ty khch hng xa hay gn kho phn phi m n gi vn chuyn cng khc nhau nh 3.200/hp, 4.800/hp hay 6.750/hp (ngoi tr kem mini l 1.800/hp), - Cng ty chi tr chi ph vn chuyn theo t l phn trm tnh trn doanh thu: 2% i vi cc nh phn phi khu vc Tp.HCM, 2,2% i vi 2 nh phn phi H ni, 3% i vi 1 nh phn phi Hi Phng v 5,5% i vi nh phn phi Nng, (Xem chi tit ph lc s 09) Nhn xt: Chi ph vn chuyn cho khch hng tnh theo cch th 2 cho kt qu hp l hn cch 1(ch duy nht phn b theo doanh thu tiu th mi loi kem). Cnh tnh th 2 c tnh n s khc bit trong cch tnh chi ph vn chuyn tr cho cc nh phn phi khc nhau, cc khu vc khc nhau, c th: nu phn b theo cch hin ti th Kem bnh Vani Scla v Kem bnh Vani du s gnh chu chi ph l nh nhau (doanh thu tiu th ca 2 loi kem ny tng ng nhau). Tuy nhin, theo cch phn b th 2 th chi ph vn chuyn phn b cho Kem bnh Vani scla cao hn Kem bnh Vani du 25%. Ngay c vic phn b mt phn chi ph vn chuyn cn li (sau khi loi tr cc khon mc chi ph xc nh theo n gi vn chuyn) theo doanh s (hp) th

46

cng c xem l hp l hn, v s lng kem vn chuyn nhiu hn s tiu th hot ng vn chuyn nhiu hn v gnh chu chi ph cao hn. Tm li, i vi hot ng vn chuyn cho khch hng cn phi tch hot ng vn chuyn c n gi vn chuyn xc nh v phn b tng ng vi loi kem tiu th hot ng ny. Phn cn li s phn b theo doanh s tiu th (hp) ca mi loi kem trong k. 3/ Chi ph lp chng t bn hng pht sinh trong thng: Bng 3.8 - Chi ph pht sinh /v hot ng lp chng t bn hng
Lp chng t bn hng
1 2 3

S tin 28,000,000 4,500,000 1,700,000 28,500,000 62,700,000

Lng v cc khon theo lng Khu hao my vi tnh, my in, TBVP

Vn phng phm (mc in, giy in) Chi ph khc phn b (thu mt bng, gim 4 st..) Tng cng

d dng nhn xt, chng ta so snh 2 cch phn b chi ph: cch th 1 (C1) da trn c s doanh thu, cch th 2 da trn c s s ln xut trn ha n. (Xem chi tit ph lc s 10) Nhn xt: Trong 41 loi kem, th cch phn b th 2 vi 30 loi kem c mc chnh lch > 40% so vi cch phn b hin ti. V d, doanh s Kem bnh Vani scla v Kem bnh Vani du tng ng nhau nhng Kem bnh Vani scla vi 1.571 ln ghi xut ha n trong khi Kem bnh Vani du vi 2.107 ln ghi xut, nh vy Kem bnh Vani du tiu th nhiu hn hot ng lp chng t bn hng v phi gnh chu chi ph nhiu hn (theo cch phn b hin ti th 2 loi kem ny gnh chu chi ph nh nhau), tng t theo cch 2 th chi ph lp chng t bn hng phn

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b cho Kem u xanh t hn so vi Kem Cacao Scla do s ln ghi xut t hn (theo cch phn b hin ti th Kem u xanh gnh chu chi ph gp i Kem Cacao Scla), xem bng minh ha bn di Bng 3.9 - So snh chi ph phn b theo C1 v C2
Tn Sn phm KEM BNH VANI SOCOLA KEM BNH VANI DU KEM U XANH KEM CACAO SOCOLA Doanh thu Theo C1 s ln ghi xut Theo C2

595,507,255 3,581,781 597,180,702 3,591,847 1,058,202,625 6,364,743 605,599,766 3,642,484

1571 3,067,729 2107 4,114,388 1262 2,464,337 1435 2,802,158

Tm li, loi kem no c xut bn nhiu ln hn th s tiu th hot ng lp chng t bn hng nhiu hn v s gnh chu chi ph cao hn v ngc li. 4/ Chi ph cho hot ng lu tr: Bng 3.10 - Chi ph cho hot ng lu tr
Hot ng lu tr 1 Lng v cc khon theo lng 2 Tin in Thu kho HN, N, NT, HVH (phn b theo 3 din tch) 4 Khu hao t kem, kho kem 5 Sa cha thit b Chi ph khc phn b (thu mt bng, gim 6 st) Tng cng S tin 50,000,000 45,000,000 130,000,000 65,000,000 15,000,000 36,750,000 341,750,000

d dng nhn xt, chng ta so snh 2 cnh phn b chi ph lu tr: cch phn b hin ti theo doanh thu (C1) v cch phn b th 2 theo th tch (C2)

48

(Xem chi tit ph lc s 11) Nhn xt: - T l chnh lch chi ph hot ng lu tr gia 2 cch phn b l rt cao, khong 50% sn phm kem c mc chnh lch t 27% tr ln. - Phn b chi ph lu tr da trn c s phn b l th tch c xem l hp l hn so vi cch phn b da trn doanh thu. C th, Kem bnh Vani scla c doanh thu tiu th cao hn so vi Kem Scla chui nn theo cch phn b hin ti th chi ph lu tr phn b cho Kem bnh Vani scla nhiu hn Kem Scla chui 42%. Tuy nhin th tch ca Kem Scla chui gn gp i th tch kem bnh Vani scla, do Kem Scla chui s tiu th hot ng lu tr nhiu hn v gnh chu chi ph nhiu hn. S pht ha ton b quy trnh tp hp v phn b chi ph phn phi sn phm: S 3.1 - Tp hp v phn b chi ph da trn mc hot ng

B phn phn phi (Logistics)

Vn chuyn ni b
s h p x km

Vn chuyn khch hng

Lp chng t bn hng

Hot ng lu tr

s h p

s ln ghi xut H

th tch (lit)

CC SN PHM

c th kt lun mt cch ton din, chng ta so snh ton b chi ph phn phi tnh cho tng nhn kem gia cch phn b theo doanh thu hin ti v cch phn b theo phng php ABC.

49

(Xem chi tit ph lc s 12) Nhn xt: - T l chnh lch chi ph phn phi gia 2 cch phn b l rt cao, gn 50% (19/41) sn phm kem c mc chnh lch trn 20%. Do , chi ph hot ng phn phi tnh cho mi loi kem c mc chnh lch rt ln k c s tuyt i v tng i. Nh vy, vic phn chia hot ng ca b phn phn phi thnh cc hot ng vn chuyn ni b, vn chuyn khch hng, lp chng t bn hng v hot ng lu tr, vi nhng c s phn b ph hp gip vic tp hp chi ph v phn b cho tng nhn kem hp l hn so vi vic chn duy nht doanh thu lm c s phn b chi ph, th hin c mi quan h nhn qu trong vic xc nh mc tiu th hot ng i vi mi loi kem.

KT LUN CHNG 3: Trong chng ny, tc gi da trn nhng thng tin thu thp c t hot ng thc t ca Cng ty c phn kem Ki do, t xc nh bn cht ca tng loi chi ph, la chn cc t hp chi ph tng ng vi cc hot ng v xut c s phn b hp l cho tng hot ng. Thng qua cc bng biu s liu minh ha so snh chnh lch gia cch b chi ph hin ti cng ty ang s dng v cch phn b tc gi xut (theo phng php ABC), cho thy c vic vn dng phng php ABC trong phn b chi ph mang li nhng thng tin c tin cy cao hn, thyt phc hn cho vic ra quyt nh ca nh qun tr.

50

KT LUN

Xu th hi nhp, lin kt pht trin kinh t trong khu vc v tin ti ton cu ha kinh t ngy cng mc cao l tt yu khch quan, mt mt to c hi cho nc ta c th pht trin nhanh v kinh t trn c s tip cn nhng thnh tu ca cuc cch mng khoa hc k thut, cng ngh tin tin, c bit l cng ngh thng tin. Mt khc l xut hin thch thc ln t sc p cnh tranh ca hng ha dch v nc ngoi tng mnh, do nu ch da vo kinh nghim qun l trong phm vi hp l mt doanh nghip, mt vng hay mt lnh th th rt kh kim sot v nh gi c cc hot ng ca doanh nghip khi m yu t cnh tranh i hi cc doanh nghip phi lun khng ngng nng cao cht lng, a dng ha mu m sn phm nht l phi m rng th trng khng ch trong phm vi ca mt quc gia m l th trng quc t. Nc ta ang trong giai on cui ca l trnh gia nhp T chc thng mi th gii (WTO), sc p cnh tranh rt ln ang t ra cho cc doanh nghip Vit Nam, i hi cc doanh nghip cn phi c mt chin lc pht trin lu di trong phi xem k ton qun tr l mt cng c hu hiu cho s tn ti v pht trin ca doanh nghip trong bi cnh mi. Trong lun vn ny, tc gi tip cn phng php ABC di gc phn b chi ph, trn c s xut vn dng vo thc t ti Cng ty c phn kem Ki do nhm nng cao cht lng thng tin m k ton qun tr cung cp.

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TI LIU THAM KHO

Ting Vit 1. Trn Anh Hoa (2003), Xc lp ni dung v vn dng k ton qun tr vo cc doanh nghip Vit Nam, Lun n tin s kinh t, Trng i hc Kinh t Tp.HCM tr.1-40. 2. B Ti chnh (2003), Lut k ton, tr.6;10. Ting Anh 1. Ahmed Riahi Belkaoui (Third Edition), Accounting theory, University of Illinois at Chicagok, Illinois, USA, p22-25. 2. Financial Managers Forum, Activity based costing an overview, ernest Glad, Mcom, CA(SA), BSc(Hons), ACMA, and KevinDilton-Hill, Becon, Mcom, CA(SA), CPA(New York). 3. Richard K.Fleischman and Thomas N.Tyson, Developing Expertise: Two Episodes in Early Nineteenth Century U.S. Management Accounting History, p365-371. 4. Robert S.Kaplan and Anthony A.Atkinson, Advanced management accounting, p97-111.

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