B GIO DC V O TO

TRNG I HC KINH T TP H CH MINH

KHOA K TON KIM TON




LUN VN THC S








VN DNG K TON QUN TR THEO HNG
TINH GN TI CNG TY TNHH QMI
INDUSTRIAL VIT NAM



M NGNH: 60.34.30













GVHD: TRN NH PHNG
SVTH: L HNG TR
LI CAM OAN

Toi xin cam oan e tai Van dung ke toan quan tr theo hng tinh gon
tai cong ty TNHH QMI Industrial Viet Nam la cong trnh nghien cu cua ca
nhan toi va c thc hien tren c s thc te tai cong ty TNHH QMI Industrial
Viet Nam.
Toi xin chan thanh cam n Thay Tran nh Phung, giao vien hng dan,
cung toan the thay co cua Trng ai Hoc Kinh Te TP. HCM a tan tam ch
bao va giang day toi trong suot thi gian qua.


Hoc vien thc hien



Le Hng Tra



LI M AU

1. Ly do nghien cu e tai
Kinh te the gii ang trong giai oan sut giam d doi, nhng tap oan,
hang san xuat ln nhat lien tiep cat giam nhan cong, ong ca nha xng nham
tai c cau vt qua kho khan. Kinh te Viet Nam cung khong tranh c nhng
anh hng ang ke, nhat la nhng doanh nghiep xuat khau. ng trc tnh trang
suy thoai kinh te toan cau nh vay nhng vao nam 2008, hang xe hi Toyota lai
vn len tr thanh cong ty dan au trong nganh cong nghiep san xuat xe hi tren
the gii. Cach ay cha lau, Toyota van c biet ti nh la nha san xuat xe nho,
nhng sau 10 nam, doanh so cua rieng hang Toyota con nhieu hn doanh so cua
ca 12 cong ty san xuat o to ln nhat tren the gii cong lai, va ch trong ba thang
au nam 2008, so lng xe ban ra cua Toyota nhieu hn hang xe hi General
Motors 160.000 chiec. Mac du, co khi Toyota co s co ve chat lng vao nhng
Toyota luon co the giai quyet van e mot cach than dieu va tr lai th trng vi
v the con manh hn na. ay la mot ac iem an tng khien cac nha quan ly
cao cap cua hau nh tat ca cac nganh eu chu ong nghien cu va tm hieu ve
cach thc quan ly hoat ong san xuat kinh doanh cua Toyota. B mat chnh la viec
ap dung thanh cong phng thc san xuat tinh gon vao quy trnh san xuat kinh
doanh (lean manufacturing), la ket qua cua viec theo uoi mo hnh cua chuoi mot
san pham (one-piece flow), am bao quy trnh san xuat hoat ong lien tuc, han
che toi a thi gian ch i gia cac cong oan san xuat trong ieu kien nguon
lc gii han.
Phng thc san xuat tinh gon ang dan c cac doanh nghiep Viet Nam
moi quy mo va lnh vc san xuat hoc hoi va ap dung. Phng thc san xuat tinh
gon hng ve phat trien he thong san xuat ch s dung nhng nguon lc c tnh
toan la thc s can thiet cho qua trnh san xuat va ch san xuat theo ung so lng
yeu cau cua khach hang, han che toi a lng hang ton kho. Phng thc nay
hoan toan khac vi phng thc san xuat hang loat vi chi ph tren moi n v
hang giam khi mot lng ln hang hoa c san xuat thong qua viec chia chi ph
co nh tren mot so lng ln. Ke toan quan tr theo phng phap truyen thong
c xay dng e ho tr cho phng thc san xuat hang loat va e anh gia hang
ton kho. V vay, viec nghien cu mot he thong ke toan quan tr phu hp vi
phng thc san xuat tinh gon la mot van e cap thiet, no co y ngha quan trong
oi vi thc tien quan tr tai chnh cho cac doanh nghiep ap dung phng thc san
xuat tinh gon.

2. Ten e tai
Van dung Ke toan quan tr theo hng tinh gon tai cong ty TNHH
QMI Industrial Viet Nam

3. Muc ch nghien cu
Muc ch cua nghien cu nham gii thieu phng phap ke toan quan tr
tinh gon phu hp vi quy trnh hoat ong, nguyen ly van hanh quy trnh hoat
ong, mo hnh to chc quan ly hoat ong, phng thc quan ly hoat ong cho
cong ty TNHH QMI Industrial Viet Nam, mot doanh nghiep ang van dung
phng thc san xuat tinh gon. Vi nhiem vu quan trong au tien cua e tai la
nghien cu ly thuyet ke toan quan tr theo hng tinh gon da tren s ho tr can
thiet cua ke toan tai chnh e am bao chc nang phan anh va cung cap thong tin
ke toan ma khong lam bo may ke toan b cong kenh. Nhiem vu quan trong th
hai la nghien cu viec van dung ly thuyet ke toan quan tr theo hng tinh gon
phu hp vi chuan mc, che o ke toan cua Viet Nam va nhng quy nh cua
hiep hoi nghe nghiep ke toan kiem toan.

4. Phng phap nghien cu
Trong qua trnh thc hien luan van, cac phng phap chung nghien cu
khoa hoc a c ap dung nh: phng phap phan tch kinh te, phng phap tong
hp, phng phap thong ke, chng minh tng van e e lam sang to van e
nghien cu.
Luan van s dung phng phap bien chng duy vat, gan lien viec nghien
cu vi quan iem lch s lam cho e tai co tnh he thong va co y ngha thc tien
hn. Ngoai ra, cac phng phap so sanh, phng phap phan tch he thong cung
c s dung e nghien cu va giai quyet cac van e cu the.

5. Pham vi e tai
Pham vi cua ke toan quan tr rat rong, e tai nay van dung ke toan quan tr
theo hng tinh gon tai cong ty TNHH QMI Industrial Viet Nam, mot doanh
nghiep thuoc lnh vc may mac xuat khau. e tai nghien cu cac cong cu cua ke
toan quan tr theo hng tinh gon e a ra nh hng ho tr cho cac doanh
nghiep va va nho trong nganh may mac Viet Nam ang va se ap dung phng
thc san xuat tinh gon.

6. Bo cuc e tai
Luan van gom cac phan sau:
Chng 1: C s ly luan
Chng 2: Thc trang to chc cong tac ke toan quan tr tai cong ty TNHH QMI
Industrial Viet Nam
Chng 3: Van dung ke toan quan tr theo hng tinh gon tai cong ty TNHH QMI
Industrial Viet Nam

VAN DUNG KE TOAN QUAN TR THEO HNG TINH GON TAI CTY TNHH
QMI INDUSTRIAL VIET NAM.

* Li m au

CHNG 1: C S LY LUAN
1.1Khai quat ve phng thc san xuat tinh gon..................................................... 1
1.1.1 Khai niem ......................................................................................... 1
1.1.2 Nguyen tac chnh cua phng thc san xuat tinh gon ..................... 1
1.1.2.1 Nhan thc ve s lang ph ...................................................... 1
1.1.2.2 Chuan hoa quy trnh .............................................................. 1
1.1.2.3 Quy trnh lien tuc................................................................... 2
1.1.2.4 San xuat keo.......................................................................... 2
1.1.2.5 Chat lng t goc .................................................................. 2
1.1.2.6 Lien tuc cai tien..................................................................... 2
1.1.3 Trong tam cua he thong san xuat tinh gon....................................... 2
1.2 Cac nhan to thuc ay s phat trien ke toan quan tr theo hng tinh gon...... 5
1.3 Khai niem ve ke toan quan tr theo hng tinh gon ........................................ 6
1.4 Noi dung ke toan quan tr theo hng tinh gon................................................ 7
1.4.1 Noi dung ke toan quan tr theo hng tinh gon ...................... 7
1.4.2 Cac cong cu c s dung trong ke toan quan tr theo hng tinh
gon...................................................................................................... 9
1.4.2.1 Bao cao ket qua hoat ong kinh doanh s dung
cac thong tin de hieu ............................................................. 9
1.4.2.2 Bang iem ................................................................ 10
1.4.2.3 Chi ph n v san pham .......................................... 12
1.4.2.4 Khoa so .................................................................... 12
1.4.2.5 anh gia hang ton kho ............................................ 13
1.4.2.6 Loai bo bt nghiep vu ............................................. 13
1.4.2.7 Chi ph muc tieu ...................................................... 13
1.4.2.8 Gia da tren gia tr .................................................. 14
1.4.2.9 Tuan thu nhng yeu cau ......................................... 14
1.5 Phan biet gia ke toan theo phng phap truyen thong va ke toan theo
phng phap tinh gon ............................................................................................ 14
1.5.1 Xay dng nh hng, chien lc .................................................... 14
1.5.2 Trao quyen va khuyen khch nhan vien hoc hoi ............................. 15
1.5.3 Mo hnh to chc ................................................................................ 16
1.5.4 Chi ph n v san pham ................................................................... 16
1.5.5 Li ch t qua trnh cai tien lien tuc ................................................ 16
1.5.6 Li ch tai chnh cua nhng thay oi tinh gon ................................. 17
1.5.7 Li ch t viec quan ly theo chuoi gia tr ........................................ 17
1.5.7.1 a ra quyet nh ............................................................... 17
1.5.7.2 Gia tr tao ra cho khach hang va chi ph muc tieu ............ 17
1.5.8 Loai bo bt cac nghiep vu cua ke toan cong n ............................. 18
1.5.9 Khoa so ............................................................................................. 18
1.5.10 Quan ly chi ph nguyen vat lieu...................................................... 18
1.5.11 Quan ly chi ph nhan cong va chi ph san xuat chung.................... 19
1.5.12 Theo doi hang ton kho .................................................................... 19
1.5.13 Che o khen thng ........................................................................ 19
1.5.14 Vai tro cua ke toan ......................................................................... 19
1.6 Kinh nghiem ve ap dung ke toan quan tr theo hng tinh gon tren the gii 20
Ket luan chng 1 ................................................................................................. 21

CHNG 2: THC TRANG TO CHC CONG TAC KE TOAN QUAN TR TAI
CONG TY TNHH QMI INDUSTRIAL VIET NAM.
2.1 Gii thieu doanh nghiep.................................................................................. 22
2.1.1 Gii thieu chung ............................................................................... 22
2.1.2 C cau to chc bo may cong ty ........................................................ 22
2.1.3 ac iem to chc san xuat kinh doanh va quy trnh cong nghe
san xuat san pham ..................................................................................... 22
2.1.3.1 ac iem to chc san xuat kinh doanh ............................. 22
2.1.3.2 Quy trnh cong nghe san xuat san pham ........................... 25
2.1.3.3 Van hoa trong to chc ........................................................ 28
2.2 Thc trang to chc cong tac ke toan tai cong ty............................................ 29
2.2.1 To chc cong tac ke toan ................................................................. 29
2.2.1.1 Bo may ke toan .................................................................. 29
2.2.1.2 Hnh thc ke toan ............................................................... 31
2.2.1.3 Che o ke toan ap dung tai doanh nghiep ........................ 33
2.2.2 Thc trang cong tac ke toan quan tr................................................ 34
2.2.2.1 Cac noi dung cua ke toan quan tr tai cong ty ................... 34
2.2.2.2 To chc van dung nhng noi dung cua ke toan quan tr ... 34
2.3 u nhc iem cua he thong ke toan quan tr hien tai ................................. 39
2.3.1 u iem.............................................................................................. 39
2.3.2 Nhc iem........................................................................................ 40
Ket luan chng 2 ................................................................................................. 42

CHNG 3: VAN DUNG KE TOAN QUAN TR THEO HNG TINH GON TAI
CONG TY QMI INDUSTRIAL VIET NAM
3.1 Nhng quan iem ve viec van dung ke toan quan tr theo hng tinh gon tai cong ty
QMI Industrial Viet Nam....................................................................................... 43
3.1.1 Tnh phu hp vi Luat phap Viet Nam............................................. 43
3.1.2 Tnh phu hp vi mo hnh to chc quan ly san xuat cua cong ty.... 43
3.1.3 Tnh phu hp gia li ch va chi ph ................................................. 43
3.2 Muc tieu cua viec van dung ke toan quan tr theo hng tinh gon............... 43
3.3 To chc van dung ke toan quan tr theo hng tinh gon vao cong ty
QMI Industrial Viet Nam....................................................................................... 44
3.3.1 To chc bo may ke toan.................................................................... 44
3.3.2 To chc van dung noi dung ke toan quan tr theo hng tinh gon vao cong
ty............................................................................................................................. 45
3.3.2.1 Xay dng thc o anh gia trach nhiem va mc o
hoan thanh cong viec cua chuoi gia tr........................................... 45
3.3.2.2 Tap hp chi ph theo chuoi gia tr ....................................... 49
3.3.2.3 Tnh gia thanh n v san pham.......................................... 53
3.3.2.4 Cung cap thong tin tai chnh ung luc ................................ 54
3.3.2.5 Mau bao cao tai chnh n gian, de hieu........................... 55
3.3.2.6 S dung thong tin cua Bang iem e quan tr chuoi gia
tr ...................................................................................................... 56
3.3.2.7 S dung bang iem va thong tin chi ph chuoi gia tr e
ra quyet nh .................................................................................... 58
3.3.2.8 Khoa so ................................................................................ 61
3.3.2.9 anh gia hang ton kho ........................................................ 63
3.3.2.10 Ke toan quan tr cac khoan phai tra ................................. 63
3.3.2.11 Van dung chi ph muc tieu vao viec kiem soat chi ph ... 64
3.3 Kien ngh .......................................................................................................... 65
Ket luan chung ...................................................................................................... 67
Tai lieu tham khao
Phu luc

1
CHNG 1: C S LY LUAN

Trc khi tm hieu ve ke toan quan tr theo hng tinh gon, chung ta tm hieu
qua ve phng thc san xuat tinh gon e thay c s khac biet trong qua trnh van
hanh he thong san xuat t o tm hieu phng phap ke toan quan tr truyen thong co
phu hp va ap ng c chc nang cung cap thong tin phuc vu kp thi cho hoat ong
san xuat tinh gon hay cha.
1.1 Khai quat ve phng thc san xuat tinh gon
1.1.1 Khai niem
Phng thc san xuat tinh gon la mot triet ly san xuat hng ti viec rut ngan
khoang thi gian t khi nhan c n hang cho en khi giao san pham hoan thanh cho
khach hang. No c xay dng bi mot he thong cac cong cu va phng phap quan ly
nham lien tuc loai bo tat ca nhng lang ph trong qua trnh san xuat, giup giam c
chi ph, khien cho doanh nghiep tr nen canh tranh, ap ng nhanh chong cac nhu cau
th trng.
Doanh nghiep ap dung phng thc san xuat tinh gon chu trong vao viec gia
tang cac gia tr nguon lc xuat phat t nhu cau cua khach hang. Noi cach khac, doanh
nghiep ch san xuat nhng g khach hang yeu cau, khi ma khach hang muon va ung
vi so lng khach hang can.
1.1.2 Nguyen tac chnh cua phng thc san xuat tinh gon
1.1.2.1 Nhan thc ve s lang ph
Bat ky vat lieu, quy trnh hay tnh nang nao khong tao them gia tr theo
quan iem cua khach hang c xem la tha va nen loai bo. Di cai nhn cua khach
hang, mot san pham hay dch vu c anh gia la co gia tr khi no am bao c cac
van e ve chat lng, toc o ap ng dch vu va thuoc tnh phu hp vi nhu cau khach
hang ma san pham o em lai. V du nh may moc thiet b e cach xa phai mat thi
gian di chuyen cua nhan vien la lang ph can c loai bo.
1.1.2.2 Chuan hoa quy trnh
Tat ca cac thao tac do cong nhan thc hien trong san xuat c hng
dan chi tiet ve noi dung, trnh t, thi gian va ket qua. ieu nay giup loai bo s khac
biet trong cach cac cong nhan thc hien cong viec. Chuan hoa quy trnh se giup cho
2
nhan vien nhan dien nhng ieu kien lam viec phu hp, nhan dien khi nao cong viec
bat au i ra khoi khuon kho, cung cap thong tin phan hoi nhanh chong en hoat ong
cua ca quy trnh, bao ong nhng van e nguy hiem co the xay ra e giai quyet va a
no quay tr ve quy trnh ung.
1.1.2.3 Quy trnh lien tuc
Hng ti viec trien khai mot quy trnh san xuat lien tuc, luong nguyen
lieu va phu lieu di chuyen eu an khong b un tac, gian oan, i vong lai, tra ve hay
phai ch i gia cac cong oan san xuat.
1.1.2.4 San xuat keo
San xuat keo chu trng ch san xuat nhng g can va vao luc can en.
San xuat c dien ra di tac ong cua cac cong oan sau, nen moi phan hanh ch san
xuat theo yeu cau cua cong oan ke tiep.
1.1.2.5 Chat lng t goc
Cac van e nay sinh trong san xuat phai xac nh c nguon goc phat
sinh va c loai tr ngay e am bao chat lng moi cong oan san xuat. Va e
nhan dien nguyen nhan mot cach hieu qua, cong nhan c yeu cau t kiem soat chat
lng cong viec cua mnh, khong e san pham kem chat lng i vao cac cong oan
san xuat tiep theo.
1.1.2.6 Lien tuc cai tien
oi hoi co gang at en s hoan thien bang cach khong ngng loai bo
nhng lang ph khi phat hien ra chung, rat can s tham gia tch cc cua cong nhan trong
qua trnh cai tien lien tuc.
1.1.3 Trong tam cua he thong san xuat tinh gon

Bang 1: Tom tat nhng iem khac biet cua SXTT va SXTG
San xuat truyen thong San xuat tinh gon
nh hng Theo nha cung cap Theo khach hang
Hoach nh Cac n hang c a ti nha
may
Cac n hang en vi nha may
da tren yeu cau khach hang hay
nhu cau cua cong oan ke tiep.
3
Quy mo moi lo Ln Nho
Kiem soat chat
lng
Nhan vien kiem soat chat
lng kiem tra lay mau ngau
nhien.
Cong nhan kiem tra tren chuyen.
Hang ton kho Tap hp san pham d dang
gia cac cong oan san xuat.
Khong co hoac rat t san pham d
dang gia cac cong oan san xuat.
Ban giao san
pham d dang
Vat lieu sau moi khau c tap
trung vao kho ban thanh pham
trc khi c a vao khau
tiep theo
Vat lieu c ban giao trc tiep t
moi khau cho khau ke tiep
Thi gian chu ky Chu ky san xuat mat nhieu thi
gian hn thi gian that s danh
cho viec x ly vat lieu
Chu ky san xuat c rut ngan
gan bang thi gian danh cho viec
x ly vat lieu
(Nguon: Bao cao do Mekong Capital bien soan Gii thieu ve Lean manufacturing cho
cac Doanh nghiep Viet Nam)
Trong san xuat tinh gon, to chc san xuat theo mo hnh chuoi gia tr, cac thc
o anh gia hieu qua he thong san xuat tinh gon cung c xay dng thong qua thc
o anh gia thc hien tai chuoi gia tr. Chuoi gia tr mang tnh he thong, la s ket noi
tat ca cac cong oan, thao tac va hoat ong ho tr c yeu cau e san xuat hay cung
cap mot dch vu nao o t khi at mua nguyen vat lieu cho ti khi giao san pham hoan
thanh hoac hoan tat cung cap dch vu cho khach hang. S ket noi the hien cho khi co
mot s thay oi tai mot cong oan nao o th no se c anh gia da tren anh hng
oi vi ca quy trnh.
Muc ch cua chuoi gia tr la rut ngan thi gian san xuat, tang nang suat lao
ong, do o viec anh gia mc o thc hien cong viec cu the c cap nhat theo tng
gi hoac tng ngay e nam c ket qua mong muon cua chuoi gia tr a at c hay
cha. Khi ket qua khong nh mong i, doanh nghiep ra soat lai e tm nguyen nhan v
sao hoat ong khong hieu qua. Viec tien hanh phan tch nguyen nhan va ket qua
thng xuyen tao ra mot chng trnh cai tien lien tuc trong san xuat. S tac ong lan
4
nhau gia nhng ket qua mong muon cua chuoi gia tr va chng trnh cai tien lien tuc
lai thiet lap nhng tieu chuan mi cho cac nhan to then chot cua quy trnh san xuat.
e am bao chuoi gia tr van hanh tot, cac nguyen tac tinh gon c duy tr th
mot van e co anh hng ln o chnh la van hoa quan ly con ngi trong doanh
nghiep. Quan ly theo menh lenh t tren xuong can phai loai bo ma thay vao o la viec
phan quyen quan ly cho tng nhan vien. Khi nhan vien c trao quyen, ho se cam
thay mnh co gia tr trong cong ty, say me lam viec hn va cam thay hng khi trong
viec phat hien cac van e truc trac san xuat, a ra bang chng, tm hieu ve nguyen
nhan va nghien cu cach giai quyet, v ho biet nhng nguyen nhan va giai phap nay se
c cap nhat vao he thong chuan cua cong ty. ieu nay am bao bat c khi nao quy
trnh hoat ong khong hoan hao va nhan vien biet c nguyen nhan, neu cach giai
quyet a c chuan hoa th nhan vien se khac phuc ngay lap tc, khong mat thi gian
ch i ch ao giai quyet van e t cap tren.
S o 1: S o hoat ong thuc ay hoat ong cai tien lien tuc



















(Nguon: Lean Accounting, Joe Stenzel, 2007.)


Tiep tuc cai tien
Nhu cau cua
co ong
Nhng thay
oi moi trng
Nhu cau khach
hang
Nhng thay oi chien lc
Ket qua chuoi
gia tr
Ke hoach kinh doanh va hoat
ong
Muc tieu chien lc
Muc tieu chuoi gia
tr
Thc o chuoi gia tr
5
1.2 Cac nhan to thuc ay s phat trien ke toan quan tr theo hng tinh gon
Doanh nghiep tinh gon rat can mot he thong ke toan quan tr phu hp e ho tr
qua trnh thc hien phng thc san xuat tinh gon. Ngoai cac thong tin ve chi ph va thu
nhap cua tng bo phan, tng mat hang san xuat he thong ke toan quan tr phai co
kha nang o lng va cung cap lien tuc thong tin ve cac hoat ong cai tien tai moi cap
trong to chc. Giup ban lanh ao nam bat tot hn cac li ch cong ty at c thong
qua loai bo nhng hoat ong lang ph khong phuc vu cho nhu cau cua khach hang. T
o, ban lanh ao mi t tin e thuc ay va theo uoi phng phap san xuat tinh gon.
Khi mot cong ty ap dung phng thc san xuat tinh gon, co nhieu s thay oi ve
to chc san xuat, chnh v the cac phng phap kiem soat va cac thc o anh gia
thc hien hoat ong truyen thong tr nen khong con thch hp. He thong ke toan
truyen thong cung khong ngoai le. Trc khi tm hieu ve ke toan quan tr theo hng
tinh gon, chung ta tm hieu nhng bat cap cua he thong ke toan quan tr truyen thong
oi vi phng thc san xuat tinh gon:
- Ke toan quan tr truyen thong c thiet ke nham phuc cho phng thc
san xuat ai tra, quy mo san xuat ln, mc o ton kho cao. Quy trnh cua ke toan
truyen thong phc tap, yeu cau mot so lng ln cac cong viec va cac bao cao khong
tao ra gia tr cho khach hang nh bao cao hieu qua lao ong, phan bo chi ph san xuat
chung... Nhng thc o anh gia nay hoan toan khong phuc vu cho nhng cong ty
hng ti phng thc san xuat tinh gon v phng thc san xuat tinh gon xuat phat t
nhu cau cua khach hang, ch san xuat ung, u theo n at hang cua khach hang, luon
luon tao ra mot s giam ang ke cua hang ton kho va chu trong ti viec loai bo nhng
hoat ong khong tao ra gia tr.
- Ke toan quan tr truyen thong cung cap cac bao cao d toan chi ph c
xay dng t nh mc chi ph e kiem soat hieu qua hoat ong san xuat ong thi xay
dng cac phng phap phan bo chi ph chung phu hp vi mc o hang ton kho cao;
ieu nay trai ngc vi nguyen tac cua phng thc san xuat tinh gon, hoat ong san
xuat c quan ly theo cach trc quan, chat lng c chnh cac cong nhan kiem soat,
quy trnh san xuat to chc theo chuoi gia tr, han che toi a chi ph san xuat chung.
- Ke toan quan tr truyen thong khong co phng phap tot e phan anh
nhng anh hng tch cc cua cac hoat ong cai tien san xuat tinh gon len cac bao cao
6
phan tch hoat ong kinh doanh. Ngc lai, tren cac bao cao lai the hien nhng thong
tin tieu cc trong khi cac hoat ong cai tien tinh gon ang c thc hien rat tot. Mot v
du la doanh nghiep thc hien loai bo cac hoat ong lang ph, thc hien giao hang ung
hen, lam tang gia tr khach hang va tao ra nang lc san co e ap ng them nhu cau
cua khach hang, ieu nay ro rang tang them sc manh cho cong ty nhng cac bao cao
truyen thong lai khong ch ra c nhng ket qua nay hoac lai ch ra rang nguon lc
ang khong c tan dung hieu qua.
- Bao cao ket qua kinh doanh cua tng bo phan theo so d am ph
thng kho hieu oi vi nhng nha quan ly san xuat cap c s, nhng ngi khong co
chuyen mon ve ke toan s dung e a ra cac quyet nh trong bo phan cua mnh.
- Ke toan quan tr truyen thong s dung he thong chi ph n v san pham
tieu chuan e kiem soat chi ph, trong khi o, oi vi phng thc san xuat tinh gon,
hoat ong san xuat c quan ly trc quan chat che, viec giam chi ph c thc hien
thong qua viec loai bo cac hoat ong lang ph trong quy trnh cai tien san xuat lien tuc.
Cac hoat ong lang ph xac nh c la nh vao cac thc o anh gia cong viec thc
hien a c xay dng ch khong phai nh vao so sanh chi ph thc te vi chi ph tieu
chuan.
Thc hien ke toan quan tr theo hng tinh gon khong phai la tao ra mot cach
mi hoan toan cua so sach ke toan, thong tin chi ph trong ke toan quan tr theo hng
tinh gon cung chnh la thong tin chi ph trong he thong ke toan truyen thong. No ch la
van e thiet ke lai d lieu e thch hp vi nhu cau cua phng thc san xuat tinh gon
va bo sung nhng thong tin phi tai chnh e nam bat c viec cai tien san xuat tinh
gon. Muc ch cua ke toan quan tr theo hng tinh gon khong phai la phan bo chi ph
hoan hao ma la chi ph c nhan dien chnh xac theo oi tng chu chi ph.

1.3 Khai niem ve ke toan quan tr theo hng tinh gon
Ke toan quan tr theo hng tinh gon la mo hnh ke toan c thiet ke cho cac
doanh nghiep thc hien phng phap san xuat kinh doanh tinh gon. Ke toan quan tr
theo hng tinh gon:
7
- Cung cap thong tin ung, kp thi va de hieu e thuc ay s chuyen oi tinh
gon xuyen suot to chc, e a ra quyet nh nham lam tang gia tr cho khach hang,
gop phan tang trng, tao li nhuan va dong tien cho doanh nghiep.
- S dung cong cu tinh gon e loai bo nhng lang ph t quy trnh ke toan trong
khi van duy tr kiem soat tai chnh ky lng.
- Tuan thu cac chuan mc ke toan, nhng quy nh cua bao cao ben ngoai va
bao cao noi bo.

1.4 Noi dung ke toan quan tr theo hng tinh gon
1.4.1 Noi dung ke toan quan tr theo hng tinh gon
Doanh nghiep ap dung phng thc san xuat tinh gon anh gia thc hien hoat
ong thong qua cac thc o trc quan ngay tai ni lam viec va theo chuoi gia tr thong
qua quy trnh cai tien lien tuc. Trong mo hnh san xuat tinh gon, ke toan c yeu cau
phai t bo vai tro dan dat hoat ong ma thay vao o la ong vai tro ho tr hoat ong,
thong tin t bo may ke toan dung e xay dng he thong thong tin hoat ong cho cac
phong ban khac e ho cai tien quy trnh san xuat, cung cap gia tr cho khach hang.
Ke toan quan tr theo hng tinh gon tao ra phng phap tinh gon cho he thong
ke toan cua cong ty, xay dng quy trnh kiem soat va cac thc o anh gia thc hien
cong viec phu hp vi phng thc san xuat tinh gon. Vi muc tieu la e loai bo lang
ph, tang nang lc, ay nhanh tien o, loai bo nhng sai sot, loi va lam cho quy trnh ke
toan ro rang hn, de hieu hn.
Ke toan quan tr theo hng tinh gon thuc ay cac hoat ong thay oi tinh gon,
hoat ong cai tien va cung cap thong tin thch hp cho kiem soat va ra quyet nh, cung
cap s hieu biet ve gia tr khach hang, a ra nhng anh hng cua cai tien tinh gon ti
tnh hnh tai chnh va lam cho bao cao tai chnh n gian, trc quan va t lang ph.

S o 2: Minh hoa mo hnh va cac cong cu cua ke toan quan tr theo hng tinh
gon.




8
S o 2: Mo hnh hoa ke toan quan tr theo hng tinh gon




























(Nguon: Lean Accounting, Joe Stenzel, 2007.)

Ke toan quan tr theo hng tinh gon khong s dung cong cu cua phng phap
ke toan quan tr truyen thong nh chi ph tieu chuan, phan bo chi ph da tren hoat
ong, bao cao bien ong, he thong kiem soat nghiep vu phc tap, nhng bao cao tai
chnh kho hieu. No c thay bang:
- Thc o anh gia thc hien cong viec nham vao triet ly san xuat tinh gon.
- Tong hp n gian chi ph trc tiep cua cac chuoi gia tr
- a ra quyet nh va bao cao bang viec s dung Bang iem.
Cai tien sx
lien tuc
Bang iem
Chi ph va
Nang lc
chuoi gia tr
Chi ph theo
yeu to
Chi ph muc
tieu
Quan ly sx
trc quan
Quan ly
chuoi gia tr
Thc o
anh gia
thc hien o
cong viec
Loai bo bt
nghiep vu
Bao cao tai
chnh gian
n
Thc o
chuoi gia tr

Li ch tai
chnh cua
nhng thay
oi tinh gon
Chi ph
chuoi gia tr
a ra
quyet nh
Lap ke
hoach kinh
doanh
9
- Bao cao tai chnh ung luc va the hien bang t ng n gian, de hieu cho tat
ca moi ngi, ke ca nhng ngi khong co chuyen mon ve ke toan.
- n gian hoa he thong kiem soat nghiep vu bang viec loai bo s khong can
thiet cua chung.
- Thc hien thay oi tinh gon t viec hieu ro gia tr c tao ra cho khach hang.
- Gia da vao gia tr
- Ch ro c nhng anh hng tai chnh cua viec chuyen oi tinh gon.
1.4.2 Cac cong cu c s dung trong ke toan quan tr theo hng tinh gon
Hoat ong san xuat kinh doanh c to chc theo tng chuoi gia tr, t khi nhan
nguyen vat lieu cho en khi giao thanh pham cho khach hang. Cac hoat ong c
quan ly trc quan da tren cac quy trnh chuan va cac thc o thc hien a c xay
dng va lien tuc c cai tien thong qua viec tm kiem, phat hien cac hoat ong lang
ph e loai bo chung. Ke toan quan tr theo hng tinh gon ho tr quy trnh chuyen oi
tinh gon bang viec xay dng cac thc o anh gia ket qua hoat ong cai tien cung nh
cong tac quan ly trc quan bang viec s dung cac Bang iem (Box score) cho tng
chuoi gia tr. Ke toan quan tr theo hng tinh gon tap hp chi ph theo chuoi gia tr, t
o tien hanh lap bao cao tai chnh va cung cap thong tin tai chnh cho Bang iem. Ke
toan quan tr theo hng tinh gon giup ngi quan ly chuoi gia tr va ban lanh ao thay
c nhng li ch tai chnh t nhng hoat ong lang ph b loai bo thong qua thong tin
ve nang lc va chi ph cua chuoi gia tr. Tat ca cac quyet nh kinh doanh, hoat ong
va quyet nh tai chnh c anh gia da tren thong tin cua chuoi gia tr. Tnh toan chi
ph theo tng nhan to va thuoc tnh da vao chi ph cua chuoi gia tr. Chi ph muc tieu
la mot cong cu quan ly chi ph ma ke toan quan tr theo hng tinh gon hng ti, no
phu hp vi quy trnh cai tien san xuat tinh gon cua doanh nghiep, theo doi va phat
hien nhng chi ph khong phu hp phai c thc hien thng xuyen e khong ngng
cat giam chi ph nham duy tr t l chi ph / li nhun mc tot nhat.
1.4.2.1 Bao cao ket qua hoat ong kinh doanh s dung cac thong tin
de hieu
Chi ph c tap hp trc tiep tai tng chuoi gia tr e lap bao cao ket
qua hoat ong kinh doanh. Bao cao c lap hang tuan, co t hoac khong co chi ph
chung phan bo vao chi ph cua chuoi gia tr. Bao cao hang tuan la cong cu tot e nha
10
quan ly kiem soat chi ph v ho co the xem xet c viec quan ly hoat ong cua chuoi
gia tr trong khi thong tin van ang c thc hien.
Bao cao cung cap thong tin tai chnh ro rang, de hieu cho tat ca moi
ngi tham gia trong chuoi gia tr e a ra nhng quyet nh ung va thuc ay thc
hien cai tien. Thong tin tren bao cao c s dung de dang bi v no khong bao gom
nhng d lieu gay hiem nham lien quan en chi ph tieu chuan va nhng con so kho
hieu.
Bang 2: Bao cao tai chnh cua chuoi gia tr
Doanh thu
Chi ph nguyen phu lieu
Chi ph nhan cong
Chi ph may moc
Chi ph ho tr
Chi ph nha xng
Chi ph cong cu
Chi ph khac
Tong chi ph
Li nhuan
Ty le li nhuan/doanh thu
(Nguon: Lean Accounting, Joe Stenzel, 2007.)

1.4.2.2 Bang iem
Ke toan quan tr theo hng tinh gon s dung Bang iem e theo doi
cac hoat ong cai tien tinh gon. Bang iem c lap hang tuan, la cai nhn tong hp ve
ket qua hoat ong cua chuoi gia tr, bao gom cac thc o ve 3 lnh vc: Hoat ong san
xuat, Tai chnh va Nang lc san xuat. Trong o, thong tin nang lc san xuat ch ra bao
nhieu phan tram nang lc san xuat tao ra gia tr cho khach hang, bao nhieu phan tram
nang lc lang ph khong s dung vao hoat ong tao ra gia tr, va nang lc san co cua
chuoi gia tr la bao nhieu.
Thong tin hoat ong san xuat va thong tin Tai chnh c the hien nhat
quan thong qua bang iem, de so sanh qua cac ky. Nha quan tr ch can s dung thong
tin t Bang iem e co the nam bat c moi thong tin hoat ong cua chuoi gia tr e
thc hien cac quyet nh bao gom chao gia, tn toan li nhuan, quyet nh t san xuat
11
hay at gia cong, tm nguon hang, hp ly hoa san xuat va v.v ma khong can phai s
dung chi ph tieu chuan cho nhng quyet nh quan trong nay.
Bang 3. Bao cao bang iem
Nang suat
Ty le giao hang ung hen
Ty le san pham at yeu cau
Thi gian san xuat (Ngay)
Chi ph n v trung bnh
Hoat
ong san
xuat
Thi gian thu tien
San xuat tao ra gia tr cho khach hang
San xuat khong tao ra gia tr cho khach hang
Nang
lc san
xuat
Nang lc san xuat san co
Doanh thu
Chi ph nguyen phu lieu
Chi ph nhan cong
Chi ph khac
Li nhuan
Tai
chnh
Ty le li nhuan tren doanh thu
(Nguon: Lean Accounting, Joe Stenzel, 2007.)

Thc o ve cac lnh vc Hoat ong san xuat, Nang lc san xuat va Tai
chnh the hien trong Bang iem eu hng ti viec at c muc tieu theo chien lc
e ra cua doanh nghiep. Nhom chuyen thc hien cai tien trong doanh nghiep gom cac
nha quan ly se tien hanh phan tch thong tin tren Bang iem hang tuan.
Chung ta tm hieu ve sau thc o anh gia Hoat ong san xuat e hieu
c muc ch va moi quan he vi cac thong tin Nang lc san xuat va Tai chnh trong
qua trnh cai tien san xuat nham tao ra gia tr khach hang.
a. Thc o nang suat lao ong: la so lng san pham au ra cua mot
chuoi gia tr trong mot tuan chia cho so lng cong nhan trong chuoi gia tr o.
b. Thc o ty le giao hang ung hen: o lng ty le giao hang ung hen
theo yeu cau cua khach hang.
c. Thi gian san xuat: la thi gian san xuat mot n hang, tnh t khi
nguyen vat lieu ve en nha may cho en khi san pham hoan thanh. Thc o nay ch
12
ra hieu qua cua cac hoat ong tinh gon v khi cai tien c thi gian nay th hang ton
kho se giam xuong va dong tien c cai thien.
d. Thc o ty le san pham at yeu cau: Phan tram tong so san pham at
ngay lan au ma khong phai chnh sa hay lam lai. Thc o nay minh hoa nang lc
cua chuoi gia tr san xuat san pham tot nh the nao.
e. Thc o chi ph n v trung bnh: tong chi ph cua tat ca cac nguon
lc (lao ong, may moc, hoat ong ho tr, cong cu, nha xng, khau hao, nguyen phu
lieu tai gia thc te) c s dung trong chuoi gia tr chia cho so lng hang a c
xuat xng. Muc ch la loai bo chi ph phan bo, tat ca chi ph eu la chi ph thc te.
Thc o nay c s dung nh cong cu anh gia hieu qua cua viec s dung cac nguon
lc.
f. Thc o thi gian thu tien: la thc o thc hien cai thien dong tien
cua chuoi gia tr. Tai khoan phai thu c cai thien th doanh nghiep s dung tien hieu
qua hn, tien c a vao san xuat kinh doanh e tao ra doanh thu.
1.4.2.3 Chi ph n v san pham
Trong doanh nghiep ap dung phng phap ke toan quan tr theo hng
tinh gon, khong can thiet phai tnh chi ph n v san pham, trong phng phap ke toan
truyen thong, chi ph n v san pham c s dung e anh gia hieu qua s dung chi
ph khi so sanh vi nh mc chi ph n v san pham va anh gia hang ton kho. Theo
phng phap ke toan truyen thong, chi ph n v san pham cang thap khi san lng
au ra cang nhieu vi gia nh chi ph co nh khong oi, ieu nay trai ngc vi nh
hng cua san xuat tinh gon la giam toi a lng hang ton kho.
1.4.2.4 Khoa so
Doanh thu va chi ph c tap hp theo chuoi gia tr, bao cao ket qua
hoat ong kinh doanh c thc hien hang tuan giup can bo quan ly co c s e kiem
soat chi ph va giam chi ph ngay trong khi ang thc hien san xuat. Bao cao tai chnh
phuc vu cho oi tng ben ngoai tong hp t bao cao tai chnh cua chuoi gia tr hang
thang va bao cao tai chnh cua cac bo phan ho tr. Khoa so cuoi thang cung cap bao
cao tai chnh thong nhat cho ca cong ty va c s dung cho cac oi tng ben ngoai.
Cac but toan ieu chnh nh ty gia qua li hay lo (neu co) giong nh trong ke toan
truyen thong, khong co s thay oi g ve phng phap.
13
1.4.2.5 anh gia hang ton kho
Mot kiem soat tai chnh quan trong la nh gia hang ton kho. Nha may
tinh gon luon co gang giam ang ke hang ton kho. Khi hang ton kho thap va c
kiem soat tot (s dung he thong keo, luong mot san pham, moi lien he hp tac vi nha
cung cap,..) gia tr hang ton kho se tr nen t phc tap. Ke toan quan tr theo hng
tinh gon cha ng mot so phng phap anh gia hang ton kho n gian, ung va trc
quan. Phng phap nay phan nhieu khong can oi hoi viec ghi chep hang ton kho bang
may tnh phc tap nh ke toan truyen thong.
1.4.2.6 Loai bo bt nghiep vu
Ke toan truyen thong s dung he thong thong tin da tren cac nghiep vu
phc tap e duy tr tnh hnh tai chnh va kiem soat hoat ong cua quy trnh san xuat.
Doanh nghiep tinh gon kiem soat quy trnh san xuat tot bang viec ap dung phng phap
san xuat tinh gon, kiem soat trc quan, t hang ton kho, thi gian san xuat ngan va quan
trong nhat la nhan dien va giai quyet tan goc nguyen nhan cua cac van e lam mat
kiem soat trong san xuat. Khi nguyen nhan c phat hien th quy trnh se c kiem
soat tai cho, khong can thiet phai s dung he thong nghiep vu ghi chep phc tap va
lang ph e lam sang to cac van e.
1.4.2.7 Chi ph muc tieu
Xuat phat t phng thc to chc san xuat theo hng tinh gon vi hoat
ong san xuat c cai tien lien tuc, ke toan quan tr theo hng tinh gon hng en
quan tr chi ph theo li nhuan muc tieu. Phng phap quan tr chi ph muc tieu la tong
the cac phng phap, cong cu quan tr cho phep at c muc tieu chi ph va muc tieu
hoat ong giai oan thiet ke va san xuat san pham mi. Phng phap cung cho phep
thiet lap mot he thong kiem soat chi ph giai oan san xuat va bao am cac san pham
nay at c muc tieu li nhuan a c xac nh phu hp vi chu ky song cua san
pham.
Chi ph muc tieu la cong cu giup ket noi tat ca cac bo phan cua quy trnh
san xuat kinh doanh gom bo phan tiep th va kinh doanh, thiet ke san pham, san xuat,
giao hang, bo phan quan ly cung hp tac va a ra sang kien e thoa man yeu cau
cua khach hang ong thi am bao muc tieu li nhuan a e ra.

14
1.4.2.8 Gia da tren gia tr
Mot trong nam nguyen tac cua t duy tinh gon la tao ra gia tr cho khach
hang. Gia cua san pham va dch vu c a ra phu thuoc vao gia tr tao ra cho khach
hang. Ke toan quan tr theo hng tinh gon bao gom nhng phng phap tnh toan tong
gia tr c tao ra bi san pham va dch vu cua cong ty va t o co hieu biet e a ra
gia. ieu nay trai ngc hoan toan vi nhieu doanh nghiep truyen thong la ho tnh ra
gia bang viec s dung phng phap cong chi ph (cost-plus). Phng phap cong chi ph
a ra gia bang viec cong tat ca cac chi ph cho san pham roi cong them mot mc li
nhuan cho phep. Phng phap cong chi ph se a en mot loat loi nghiem trong trong
gia v no tao ra mot s lien ket that bai gia gia va chi ph. Gia cua mot san pham
khong lien quan en chi ph cua viec san xuat va cung cap san pham o. Gia cua san
pham hay dch vu th hoan toan c xac nh bi tong gia tr c tao ra bi san pham
trong con mat cua khach hang. Phng phap ke toan quan tr theo hng tinh gon
khuyen khch gia da tren gia tr.
1.4.2.9 Tuan thu nhng yeu cau
Mot cau hoi luon luon c thao luan ve ke toan quan tr theo hng tinh
gon la nhng phng phap nay co tuan thu vi nhng yeu cau ke toan va GAAP
khong. Ke toan quan tr theo hng tinh gon hoan toan tuan thu vi tat ca luat va
GAAP. Ke toan quan tr theo hng tinh gon cung phu hp vi IAS chuan mc ke toan
quoc te, cac bao cao tai chnh cung cap ra ben ngoai eu da tren chi ph thc te c
yeu cau bi GAAP va luat nh. Co mot ieu la ke toan quan tr theo hng tinh gon
th tot hn v no yeu cau bao cao chi ph thc te trong khi bao cao truyen thong s dung
chi ph tieu chuan va phai ieu chnh lai qua chi ph thc te khi lam bao cao tai chnh
cung cap ra ben ngoai.
1.5 Phan biet gia ke toan theo phng phap truyen thong va ke toan theo
phng phap tinh gon
1.5.1 Xay dng nh hng, chien lc
- Truyen thong: Xay dng chien lc cua cong ty va anh gia hieu qua
thc hien cong viec da vao cac muc tieu tai chnh. Ban lanh ao xay dng ke hoach
li nhuan cho toan cong ty hang nam va giao nhiem vu cu the cho tng phong ban. Cac
15
thc o anh gia hieu qua hoat ong san xuat kinh doanh c cung cap bi bo phan
ke toan, thong qua cac phan tch tai chnh nh tnh hnh bien ong doanh thu, so sanh
chi ph thc te vi nh mc .Doanh nghiep truyen thong chu trong en nang suat lao
ong, va hieu qua s dung trang thiet b. Cac bien phap cai tien tinh gon neu co cung
ch c coi nh mot chng trnh danh cho san xuat khong phai la muc tieu phan au
thc hien cua toan doanh nghiep.
- Tinh gon: Chien lc cua cong ty va thc o anh gia hieu qua thc
hien cong viec c xay dng phu hp vi nh hng tinh gon. Cac thc o anh gia
khong phuc vu cho to chc san xuat theo chuoi gia tr vi quy trnh san xuat keo, hoan
hao va ap ng ung mong muon cua khach hang th se c loai bo. Cac thc o
c xay dng ket hp vi nh hng cai tien lien tuc va c thc hien xuyen suot
chuoi gia tr e anh gia ket qua hoat ong cua ca quy trnh va nham kiem soat chi ph.
Thc o anh gia thc hien hoat ong san xuat c thc hien tai tng o
cong viec (cell). Cac cong cu anh gia, kiem soat cong viec c thc hien theo tng
gi san xuat e am bao cong viec ang theo ung nhng muc tieu a e ra ve ca
phng dien tai chnh va phi tai chnh. ong thi, nhom chu trach nhiem ve cac hoat
ong cai tien cung se anh gia tnh hnh chung cua ca chuoi gia tr e xem xet tac ong
anh cua nhng thay oi tai tng cong viec cu the anh hng the nao en toan chuoi gia
tr, nh o, nhng no lc cai tien lien tuc se luon c thc hien tai tng v tr.
1.5.2 Trao quyen va khuyen khch nhan vien hoc hoi
- Truyen thong: Quan ly nhan vien theo menh lenh t tren xuong. Chnh
sach khen thng va anh gia ket qua lam viec cua mot phong ban hay mot ca nhan
da vao li nhuan ma ho mang lai cho cong ty.
- Tinh gon: e khuyen khch nhan vien luon hoc hoi nang cao trnh o,
doanh nghiep tinh gon khong kiem soat cong viec theo menh lenh ma moi nhan vien
c huan luyen nhng tieu chuan ma cong viec cua mnh oi hoi, c trao quyen t
kiem soat chnh cong viec cua mnh va am bao phai at chat lng mi chuyen qua
cong oan sau. Cac nha quan ly c huan luyen tr thanh nhng ngi hng dan cho
nhan vien, phai xay dng cac thc o anh gia ket qua lam viec phu hp vi moi
trng san xuat tinh gon, gom ca cac thc o tai chnh va phi tai chnh.

16
1.5.3 Mo hnh to chc
- Truyen thong: Bo may to chc c bo tr theo tng phong ban
vi chuyen mon nghiep vu khac nhau, cong tac quan ly cung nh bao cao ket qua hoat
ong c lap da tren mo hnh to chc nay.
- Tinh gon: Nhan dien tat ca cac qui trnh san xuat phu hp vi ket
cau san pham, moi mot quy trnh la mot chuoi gia tr, gom tat ca moi ngi vi cac
nghiep vu chuyen mon khac nhau, cung tham gia trong mot quy trnh san xuat, cho du
la tham gia san xuat trc tiep hay gian tiep. Ch con mot vai bo phan ho tr khong
tham gia vao hoat ong san xuat kinh doanh cua doanh nghiep nh bo phan ISO
Cong tac quan ly va bao cao ket qua hoat ong kinh doanh c thc hien theo chuoi
gia tr.
1.5.4 Chi ph n v san pham
- Truyen thong: Tnh chi ph n v san pham t viec tong hp chi ph
nguyen vat lieu, chi ph lao ong t quy trnh san xuat va phan bo chi ph san xuat
chung. Phan bo chi ph san xuat chung bang viec s dung ty le phan bo da tren gi lao
ong cua nhan cong trc tiep san xuat hoac chi ph nguyen vat lieu trc tiep. Tnh chi
ph tieu chuan cho moi mat hang va lap bao cao so sanh gia thc te vi nh mc.
- Tinh gon: Chi ph chuoi gia tr c s dung rong rai. Khi chi ph n v
san pham can c tnh th s dung chi ph theo cong dung va thuoc tnh cua san pham.
S dung viec tnh chi ph muc tieu e thiet lap gia tr khach hang va chi ph muc tieu
cua san pham. Ket hp vi viec s dung chi ph trung bnh thc te cua chuoi gia tr e
cai tien chuoi gia tr.
1.5.5 Li ch t qua trnh cai tien lien tuc
- Truyen thong: Bao cao tai chnh khong phan anh c chi ph cua cac
hoat ong lang ph. Lang ph c phat hien khi chi ph thc te vt qua chi ph tieu
chuan trong khi cac d toan va chi ph tieu chuan lai c tnh toan da tren cac hoat
ong trong qua kh ma ban than cac hoat ong trong qua kh cung tiem an nhng lang
ph va hoat ong khong hieu qua.
- Tinh gon: Cai tien san xuat lien tuc tr thanh yeu cau khong the thieu
tai tng chuoi gia tr, cua toan doanh nghiep. Moi ngi eu tham gia vao d an cai
tien, thanh lap nhom chuyen chu trach nhiem ve cac hoat ong cai tien tai cac chuoi
17
gia tr. Bao cao Bang iem c lap hang tuan, giup ban lanh ao c tiep can vi chi
ph thc te ang trong qua trnh thc hien, tiep can ve tnh hnh loai bo cac hoat ong
lang ph, tnh hnh cai tien thc hien va tnh hnh nang lc san co cua doanh nghiep.
1.5.6 Li ch tai chnh cua nhng thay oi tinh gon
- Truyen thong: Vi muc tieu giam chi ph th ke toan truyen thong khong
the nhan dien c li ch tai chnh cua nhng thay oi tinh gon v thong qua cac hoat
ong loai bo lang ph co khi ch tao ra gia tr tang them cho khach hang ch chi ph san
xuat khong he c giam xuong.
- Tinh gon: Nhan dien c li ch tai chnh cua nhng thay oi tinh gon
t cac chien lc tan dung hieu qua nang lc c tao ra them tai bo phan kinh doanh,
san xuat, tai chnh thong qua cac hoat ong cai tien loai bo lanh ph.
1.5.7 Li ch t viec quan ly theo chuoi gia tr
1.5.7.1 a ra quyet nh
- Truyen thong: Viec a ra quyet nh ve li nhuan cua n at hang,
quyet nh chao gia, t san xuat hay at gia cong ben ngoai, quyet nh san xuat san
pham mi, quyet nh ve ty le cac loai san pham c san xuat chu yeu da vao
tnh toan li nhuan san pham da vao chi ph tieu chuan. He thong chi ph c xay
dng e ho tr viec tnh toan gia tr cua hang ton kho va gia von hang ban, tnh gia ban
san pham, tnh li nhuan cua san pham c ban va anh gia hieu qua hoat ong cua
cac bo phan.
- Tinh gon: Cac quyet nh c a ra da vao thong tin chi ph chuoi
gia tr, da vao anh hng cua cac quyet nh ti li nhuan cua chuoi gia tr, ti dong
tien. Tap trung vao phan tch chi ph thc te cua chuoi gia tr va Bang iem e a ra
cac quyet nh chien lc. S dung cong dung va thuoc tnh cua san pham e ket noi
nhu cau cua khach hang vao thuoc tnh cua san pham. S dung chi ph muc tieu (Target
cost) thay cho chi ph tieu chuan e tnh toan chi ph co the chap nhan.
1.5.7.2 Gia tr tao ra cho khach hang va chi ph muc tieu
- Truyen thong: Chi ph c xac nh t thong tin chi ph tieu chuan noi
bo va khong lien quan en gia tr khach hang. Ty le li nhuan c tnh toan t gia
ban va chi ph tieu chuan.
18
- Tinh gon: Da vao gia ban co the chap nhan, doanh nghiep hoach nh
li nhuan muc tieu cua viec san xuat san pham. Da vao gia ban d kien va li nhuan
muc tieu, doanh nghiep xac nh chi ph tran co the chap nhan cho moi chuoi gia tr.
Chi ph muc tieu c xac lap da vao chi ph tran co the chap nhan va chi ph c tnh
theo cac ieu kien san xuat hien co cua doanh nghiep. Sau khi a xac lap chi ph muc
tieu, cac nh mc chi ph c xay dng e kiem soat chi ph. S dung chi ph muc
tieu khuyen khch doanh nghiep phai nang cao ky thuat san xuat, ket hp chat che vi
cac nha cung cap va oi tac, khch le nhan vien cung tham gia sang tao va thc hien
san pham theo ung yeu cau cua khach hang ma van am bao li nhuan muc tieu.
1.5.8 Loai bo bt nghiep vu cua ke toan cong n
- Truyen thong: Hoa n, chng t mua nguyen vat lieu va cong cu phai
c ke toan phai tra oi chieu kiem tra vi n at hang, ung th c chuyen thanh
toan, sai th phai kiem tra lai.
- Tinh gon: oi vi nhng n hang nho hay mua hang t nhng ban hang
quen thuoc uy tn th ap dung hnh thc thanh toan ngay khi nhan nguyen vat lieu e
giam bt thi gian kiem tra cua ke toan phai tra.
1.5.9 Khoa so
- Truyen thong: Bao cao cua moi phong ban c thc hien cuoi thang
nhng thong thng t nhat hai tuan cua thang sau mi co bao cao cua thang trc.
- Tinh gon: Lap bao cao hang thang va hang quy nhanh chong v ch can
tong ket bao cao hang tuan a c lap cua tng chuoi gia tr.
1.5.10 Quan ly chi ph nguyen vat lieu
- Truyen thong: Tat ca chi ph san xuat c ghi chep va kiem soat bang
viec s dung he thong chi ph theo cong viec e giam sat so lng nguyen vat lieu
c s dung. So lng thc te cua nguyen vat lieu c ghi chep moi cong oan. S
dung bao cao tnh hnh bien ong nguyen vat lieu e kiem soat chi ph nguyen vat lieu
thc te so vi chi ph tieu chuan.
- Tinh gon: Chi ph nguyen vat lieu c tnh trc tiep cho chuoi gia tr
vao luc mua hang. San xuat tinh gon co rat t hang ton kho trong xng va chu ky san
xuat ngan v the nguyen vat lieu c a vao s dung luon ngay luc mua.

19
1.5.11 Quan ly chi ph nhan cong va chi ph san xuat chung
- Truyen thong: Tat ca chi ph san xuat c ghi chep va kiem soat bang
viec s dung he thong chi ph theo cong viec e giam sat so lng lao ong c s
dung. So gi lao ong thc te cua lao ong c ghi chep moi cong oan. S dung
bao cao nang suat lao ong e kiem soat chi ph nhan cong thc te so vi chi ph tieu
chuan
- Tinh gon: Tnh chi ph nhan cong va chi ph san xuat chung trc tiep vao
tong chi ph cua chuoi gia tr, v chuoi gia tr tap hp tat ca moi ngi c phan cong
vao chuoi gia tr o, bat ke hoat ong o la gian tiep hay trc tiep theo quan iem cua
truyen thong.
1.5.12 Theo doi hang ton kho
- Truyen thong: Ghi chep chi tiet ton kho nguyen vat lieu, san pham d
dang va thanh pham, nhap cac hoa n mua vao, phieu xuat khoHang nam phai
anh gia lai hang ton kho e phu hp vi yeu cau cua thue va kiem toan.
- Tinh gon: Kiem soat he thong san xuat keo tot tai tng chuoi gia tr,
khong e hang ton trong kho lau.
1.5.13 Che o khen thng
- Truyen thong: anh gia va khen thng da vao hoan thanh ke hoach
ve thu chi a c d kien hang nam. Tang lng va thng cho trng cac phong ban
da vao viec at hay vt qua ke hoach c giao cho tng phong ban.
- Tinh gon: Tat ca moi ngi tham gia trong cung mot chuoi gia tr lam
viec theo nhom, cung no lc e at c muc tieu tinh gon th eu c thng cong
bang.
1.5.14 Vai tro cua ke toan
- Truyen thong: am bao kiem soat noi bo va am bao thong tin c
trnh bay tren bao cao tai chnh la chnh xac. Ke toan ch cung cap thong tin tai chnh
ch khong tham gia vao cac hoat ong san xuat.
- Tinh gon: Nhan vien ke toan c bo tr trc tiep vao chuoi gia tr, la
mot thanh vien cua chuoi gia tr, ong vai tro quan trong trong qua trnh cai tien cua
chuoi gia tr, cung cap thong tin tai chnh, thong tin hoat ong kp thi cho ngi quan
ly.
20
1.6 Kinh nghiem ve ap dung ke toan quan tr theo hng tinh gon tren the gii
Phng phap san xuat tinh gon c gii thieu au tien bi Henry Ford cuoi
nhng nam 1800 va au nam 1900 va sau o c thc hien bi cong ty Toyota. Cac
nha may chau Au va chau My nhan thay rang phng phap san xuat tinh gon phai
c ap dung cho tat ca cac lanh vc trong doanh nghiep, ke ca tai chnh va ke toan
quan tr.
Cac cong ty cua My sau mot thi gian ap dung quy trnh san xuat tinh gon nhng
eu b that bai, chnh la do cac nha quan ly ch ap dung quy trnh nay vao hoat ong
san xuat kinh doanh trong khi o van gi he thong ke toan quan tr truyen thong, khong
the hien c nhng anh hng mong muon cua nha quan ly trong lo trnh ap dung
phng thc tinh gon vao trong bao cao tai chnh. Va Toyota at c thanh cong nay
nh Toyota a van dung quy trnh san xuat tinh gon vao tat ca cac lnh vc trong cong
ty, tao thanh mot he thong ket noi chat che, thong tin cung cap gia cac bo phan kp
thi, c van hanh nh mot c the song.
Power Curbers, Inc. la mot v du thanh cong cua mo hnh san xuat tinh gon co
van dung ke toan quan tr theo hng tinh gon. Power Curbers, Inc. bat au van dung
ke toan quan tr theo hng tinh gon vao gia thang 1 nam 2006, tap ch The Fabricator
cua My so thang 6 nam 2009 co ang Khi Power Curbers thc hien tot san xuat tinh
gon, ho nhan ra rang he thong kiem soat va o lng cua ke toan theo phng phap
truyen thong anh hng khong tot en tien trnh cai tien tinh gon cho cong ty. Cac ch
tieu anh gia cua ke toan truyen thong khong nhng khong ho tr ma con lam thuc ay
cac hanh vi khong hng en muc tieu tinh gon, thong tin chi ph tieu chuan dan en
cac quyet nh sai lam cua ban quan tr, viec phan bo chi ph san xuat chung kch thch
san xuat d tha, he thong ho tr ton kem va lang ph. Sau khi ap dung ke toan quan tr
theo hng tinh gon, hang tuan ban lanh ao eu co bao cao hoat ong kinh doanh cua
tng mat hang, cac quyet nh c a ra da tren thong tin cua Bang iem, cac
nghiep vu ghi chep c giam nhieu trong san xuat, thay vao o la cac bien phap kiem
soat trc quan.


21
Ket luan chng 1
Phng thc san xuat tinh gon hng en mot quy trnh cai tien san xuat khong
ngng va kiem soat chi ph mot cach hieu qua. Phng thc san xuat tinh gon oi hoi
viec quan ly san xuat het sc chat che, gan ket nhng no lc c thc hien ca giai
oan thiet ke va giai oan san xuat san pham nham tao ra gia tr cho khach hang va
at c muc tieu li nhuan a c xac lap. oi vi cac doanh nghiep nc ta,
phng thc san xuat tinh gon dng nh con mi. Trong trao lu hoc hoi va du nhap
phng thc san xuat tinh gon t cac nen kinh te phat trien cung nh kinh nghiem t
cac nc, can thiet phai van dung ong bo phng thc tinh gon vao ca hoat ong san
xuat va hoat ong ke toan. Co the noi rang, khong co nhieu rang buoc ac biet ve van
dung phng phap ke toan quan tr theo hng tinh gon cac doanh nghiep Viet Nam.
chng nay luan van a nghien cu ve khai niem, noi dung ke toan quan tr theo
hng tinh gon va phan biet iem giong va khac nhau gia ke toan theo hng tinh gon
va ke toan truyen thong e co phng hng van dung ke toan theo hng tinh gon
vao ho tr cho he thong ke toan quan tr cua doanh nghiep san xuat theo phng thc
tinh gon.


















22
CHNG 2: THC TRANG TO CHC CONG TAC KE TOAN QUAN TR TAI
CONG TY TNHH QMI INDUSTRIAL VIET NAM.

2.1 Gii thieu doanh nghiep
2.1.1 Gii thieu chung
Tien than cua cong ty la van phong ai dien QMI Investment Inc. c thanh
lap tai Viet Nam t 7/ 2002. en 6/2003 cong ty TNHH QMI Industrial Viet Nam c
thanh lap vi ten giao dch la QMI Industrial Vietnam Co., Ltd., la doanh nghiep 100%
von nc ngoai, c thanh lap vao thang 3/2005, giay phep do s ke hoach au t
thanh pho Ho Ch Minh cap. Tru s cua cong ty ong tai 99/9 Quoc lo 1A, Phng Tan
Thi Nhat, Quan 12. Von ieu le cua cong ty la 2.000.000 o la My. Chc nang cua
cong ty la san xuat, xuat khau hang may mac cong nghiep.
Th trng xuat khau chnh cua cong ty la My (chiem 80%), Chau Au (15%) va
Nhat Ban (5%). Cong ty co 4 nha xng nam trong cung mot khuon vien co dien tch
3.500m2 vi hn 600 cong nhan vien. Moi nha xng san xuat mot mat hang trong bon
loai san pham cua cong ty o la ao s mi, ao thun, quan au va ao jacket.
2.1.2 C cau to chc bo may cong ty
S o 3: C cau to chc bo may cong ty
2.1.3 ac iem to chc san xuat kinh doanh va quy trnh cong nghe san
xuat san pham
2.1.3.1 ac iem to chc san xuat kinh doanh
Mat hang san xuat cua cong ty la loai hang thi trang, kieu dang thay oi
theo mua. Do o yeu cau am bao thi gian giao hang luon c at len hang au.
Theo quy nh cua khach hang, neu xay ra viec giao hang cham tre th tuy thuoc vao
tnh hnh thc te, cong ty se phai chu toan bo chi ph cua lo hang do khach hang khong
ban c hoac khach hang se van nhan hang nhng cong ty phai chu phat 30% gia tr
cua lo hang. Ngoai yeu cau ve thi gian giao hang th yeu cau ve chat lng va tuan
thu kieu dang cua n at hang cung c quy nh rat chat che nhat la cac van e
lien quan en thong so o cua cac size, ng may, ve sinh cong nghiep, quy cach
ong goi. Bu lai vi nhng kho khan tren, cong ty co hang san xuat quanh nam vi so
lng ln, moi n hang t vai chuc ngan ti vai tram ngan san pham, am bao viec
23
lam cho cong nhan vien, doanh so hang nam cua cong ty vao khoang 20 trieu o la
My.
S o 3: S o c cau to chc bo may cong ty


Tong
giam
oc
P. Tong
giam
oc
B. Phan
Quan
Au
B. Phan
Ao thun
B. Phan
Ao Smi

B. Phan
Ao
Jacket
B.Phan
Ke toan
B. Phan
Hanh
chnh
B. Phan
Cai tien
B. Phan
C ien
Kinh
doanh
Kinh
doanh

Kinh
doanh

Kinh
doanh

Chuan
b san
xuat
Chuan
b san
xuat
Chuan
b san
xuat
Chuan
b san
xuat
Cat
Quan au

May
Quan au
Xuat
hang
Cat
Ao thun
Cat
Ao smi
Cat
Ao
Jacket
May
Ao thun

May
Ao smi

May
Ao
Jacket
Xuat
hang

Xuat
hang

Xuat
hang

24
Ngoai ra, nganh may mac cua Viet Nam chu s canh tranh gay gat t cac
th trng nh Trung Quoc, Bangladesh, Indonesia. e nhan c n hang, bo phan
kinh doanh luon can nhan c thong tin nhanh va chnh xac ve nang lc san xuat, chi
ph san xuat e tien hanh chao gia cho khach hang ngay trong nay. Neu chao gia
khong nhanh va gia ban khong thap th cong ty se mat n hang ngay. Sau khi nhan
c n hang, doanh nghiep phai tien hanh may mau trc, trong va sau qua trnh san
xuat ai tra e gi cho khach hang.
Doanh nghiep hien ang ap dung phng thc san xuat tinh gon, to chc
quan ly theo tng bo phan san xuat gan vi mot mat hang cu the. Moi mot bo phan san
xuat c coi la mot chuoi gia tr la s ket noi cua tat ca cac cong viec t khi nhan n
at hang cua khach hang cho ti khi xuat hang va nhan tien thanh toan. Bao gom tat ca
cac nhan vien cung tham gia trong chuoi gia tr t kinh doanh, ky thuat, mua hang, ieu
o san xuat, may mau, c ien, th may, chuan b san xuat en cong nhan cat, may, ui,
ong goi thanh pham. S ket noi nay loai bo c tnh trang chuyen giao thong tin
cham tre gia cac phong ban, moi ngi lam viec co trach nhiem hn v khi co ach tac
mot cong oan nao o th anh gia ket qua khong ch dng cong oan o ma la
anh hng cua no oi vi ca quy trnh.
S o 4: Mo hnh to chc san xuat cua mot chuoi gia tr







1,5 thang







1,1 thang
45 ngay
Khach hang Kinh doanh Ke hoach
san xuat
Nha c.cap
vai, phu lieu
Ky thuat
cong nghe
Cat May
Xuat hang
May mau,
nghien cu
thiet ke mau
25
Trng bo phan va toan the cong nhan vien trong chuoi gia tr lam viec
theo nhom, nghien cu nhng g can lam e tang them gia tr cho khach hang, va loai
bo tat ca cac hoat ong khong giup tao ra gia tr mong muon cho khach hang. Nhng
ngi lam viec cung nhau trong cung mot quy trnh phai cung nhau thao luan e khai
thac kinh nghiem, ky nang va tr oc cua tap the nham tao ra ke hoach giam lang ph va
xay dng cac phng phap cai tien. No lc cua tap the c anh gia cao ch khong
phai no lc ca nhan, ca nhan thc hien cong viec, quy trnh, thu tuc ma to chc a
thong nhat mot cach nghiem tuc va t giac.
2.1.3.2 Quy trnh cong nghe san xuat san pham
Nguyen tac cua phng thc to chc san xuat tinh gon tai doanh nghiep:
(1) Xac nh gia tr em lai cho khach hang:
- San pham cung cap at chat lng theo ung yeu cau cua khach hang:
San pham san xuat ra phai at 100% yeu cau ve chat lng ng may, anh mau,
thong so, ve sinh cong nghiep, quy cach ong goi nh tieu chuan cua tng khach hang.
- Giao hang ung han: Cac bo phan san xuat phai am bao tien o san
xuat va giao hang cho tng n v neu co mot n giao cham tre th se keo theo phan
ng day chuyen la tat ca cac n xuat sau o cung se b cham ngay giao hang, luc nay
thay v tra chi ph van chuyen bang ng tau thuy, nha may phai chu chi ph van
chuyen bang ng hang khong vi gia gap 4-5 lan.
(2) To chc san xuat theo chuoi gia tr
Trong moi chuoi gia tr gom nhieu nhom nho, trng nhom ghi nhng yeu
cau cong viec hang ngay va dan len bang khu vc de thay trong khu vc cua nhom.
Trng nhom lam viec xem xet hoat ong cua nhom trong suot quy trnh, nhan dien
nhng van e can giai quyet va phan cong cong viec cho nhan vien trong nhom. Cac
van e quan trong va giai phap cai tien cua tng nhom se c bao cho giam oc san
xuat cua bo phan o e cap nhat va xay dng quy trnh chuan cho tng cong viec.
- Nhom kinh doanh: Kiem tra thong tin nhanh chong, chnh xac, kp thi
chao gia cho khach hang trong ngay, toi a la hai ngay. am bao cung cap ay u d
lieu cua n hang cho cac nhom may mau, vat t, san xuat. Nhom nay cung chu trach
nhiem at cong, at tau va lam chng t xuat cho san pham sau cong oan ong goi.
26
- Nhom may mau: la nghien cu mau va cac thong so ky thuat e may
nhng mau hoan chnh gi cho khach hang. Do ac iem cua doanh nghiep la nhan n
hang vi mau ma, kieu dang a c thiet ke san vi so lng mau c yeu cau rat
ln nen nhan vien may mau ch can tm cach thc hien cac mau ma co san do khach
hang cung cap ma khong phai nghien cu thiet ke nhng san pham mi.
- Nhom quan ly vat t: Sau khi nhan n hang, nhan vien nay co nhiem
vu at mua nguyen vat lieu, tuy theo n hang va theo ch nh cua khach hang ma vat
t se c at trong nc hay ngoai nc trc mot en hai thang tr len e kp kiem
tra va a vao san xuat. Khi vat t ve, nhom nay se kiem tra chat lng da tren thong
tin t nhom kinh doanh. Sau khi nguyen vat lieu a c kiem tra th se phat ra cho
nhom cat, may.
- San xuat:
+ Cong oan cat: Cong oan nay se nhan nguyen phu lieu t bo
phan kho gom cac loai nh: vai, keo dng, lot dng, waistband. e cat thanh ban
thanh pham than trc, than sau, tay, ong quanSau khi cat, cac nhan vien nay chu
trach nhiem kiem tra lai thong so cua ban thanh pham.
+ Cong oan chuan b san xuat: can c vao ke hoach len chuyen,
tap hp ong bo ban thanh pham va phu lieu chuyen qua cho cac chuyen san xuat.
Kiem tra cac chi tiet ban thanh pham, thay than loi si, lem mau, h rach, khong eu,
to nho, khac mau; chuan b ay u rap cac size, rap e ui cac chi tiet nho, rap e
may cac chi tiet phc tap, v tr khuy nut, theu, in
+ Cong oan may: To chc chuyen may theo luong chay cua ban
thanh pham, tng cong oan lien ket chat che vi nhau, cong nhan co tay nghe ngang
nhau c ghep chung mot chuyen e ban thanh pham c di chuyen eu an, khong
co s un tac trong chuyen. Chuyen trng tnh toan ky lng thi gian che tao tng san
pham, tng cong oan c tnh toan ky lng; phan cong cong viec cho cong nhan
theo tay nghe cua moi ngi e thc hien cac ma cong oan khac nhau; oi ngu ky
thuat hng dan cong nhan theo tng cum san xuat nh cac chi tiet nho, cac chi tiet lap
rap, cac cong oan thanh pham; kiem tra cac chi tiet can thiet tren moi may may e ho
tr cac ng may qua day, qua mong, cac ng cong ln, cac ng dieu ac
bietsap xep v tr cac may may theo ac iem cua tng kieu thiet ke.
27
V tr ngoi cua cong nhan tren chuyen c bo tr ngoi ung s o
may theo luong di chuyen hp ly cua san pham va anh so theo th t lap rap cua ma
hang. Hang t au chuyen ti cuoi chuyen c chuyen lien tuc t cong oan may nay
en cong oan ke tiep. Cong nhan c huan luyen ky lng cac thao tac lam viec va
tuan thu chat che e am bao khong e hang b ong tai cong oan cua mnh va khong
e cong oan sau khong co hang lam. Khi san pham en cuoi chuyen, bo phan kiem
tra chat lng se kiem ngay.
+ Cong oan ui: c thiet ke gia chuyen va cuoi chuyen, gia
chuyen nhan nhiem vu ui cac chi tiet, cuoi chuyen ui cac san pham at chat lng.
+ Cong oan ong goi, hoan thanh: c xep cuoi chuyen, san
pham hoan thanh se c ong vao bao nylon va phoi vao thung carton theo quy cach
ong goi cua khach hang. Sap xep hang len container theo lch at tau t nhom kinh
doanh.
(3) San xuat lien tuc va san xuat keo
Khi nhan c n hang t khach hang, giam oc san xuat cua tng chuoi
gia tr se a lenh san xuat cho cong oan ong goi, hoan thanh trc tien, cong oan
hoan thanh can c vao thi gian xuat hang va thi gian can thiet e ong goi, at lenh
yeu cau ve thi gian va so lng san pham ma ben ui phai giao hang. Tiep tuc cong
oan ui can oi thi gian can thiet cua mnh, a yeu cau qua cong oan may va cong
oan may lai a yeu cau qua cong oan chuan b san xuat, cong oan chuan b yeu
cau ngc ve cong oan cat.
(4). Chat lng am bao ngay t au
100% san pham c kiem tra nh mot phan trach nhiem cua cong nhan
e ngan chan cac san pham loi khong i tiep sang cong oan sau. Khi co xay ra cac sai
sot, nhom kiem soat chat lng tm nguyen nhan gay ra cac loi nay. Trien khai cac
bien phap ngan nga va ao tao cong nhan e thieu sot khong b lap lai. Chat lng
c kiem soat ngay t au th se khong co s xuat hien cua cac hoat ong lang ph do
viec quay lai sa cha, thay the cac san pham loi.
May moc c thc hien kiem tra hang ngay bi bo phan c ien, nhan
vien ky thuat thng xuyen tien hanh bao tr may moc, neu co phat hien h hong se
tien hanh sa cha ngay e kp thi cho san xuat hoat ong ung tien o.
28
(5) Giao quyen cho cong nhan trong cai tien quy trnh
e khuyen khch cong nhan vien lam viec nang ong, a ra y kien cai
tien quy trnh san xuat, cai tien chat lng san pham, doanh nghiep thng xuyen to
chc huan luyen va thi nang cao tay nghe. Moi ca nhan trong qua trnh san xuat c
huan luyen rang moi ngi khong ch chu trach nhiem ve s thc hien nhiem vu rieng
cua mnh ma con co trach nhiem kiem tra phan viec cua ngi ong nghiep cong
oan trc mnh na. V khi mot ngi bo qua hay chap nhan mot cong viec khong
c lam tot th no se anh hng ti ket qua cua ca quy trnh va anh hng en chnh
tien lng cua ho. Do vay, bat c khi nao quy trnh hoat ong khong hoan hao va cong
nhan biet c nguyen nhan th phai sa ngay lap tc. Ben canh o, cong nhan cung
khuyen khch hoc hoi lan nhau, ch bao kinh nghiem cho nhau v co nh vay th san
pham au ra cua ca chuyen san xuat mi at nang suat cao, gop phan lam tang thu
nhap cua chnh ho.
Khi nghien cu ke toan quan tr, mot thuoc tnh khong the bo qua o la van hoa.
Thuoc tnh van hoa se ho tr hay tao ra gia tr van hoa, long tin va gia tr ao c trong
doanh nghiep.
2.1.3.3 Van hoa trong to chc
(1) oi ngu cong nhan vien
Cong ty oi hoi ngi lao ong phai co y thc va tinh than trach nhiem
cao trong moi cong viec, tuan thu quy trnh tiet kiem thi gian e tang nang suat.
Doanh nghiep ang hng ti giam so lng oi ngu lam cong viec kiem tra san pham
tren chuyen (QC ). Chnh ngi lam viec tai cong oan cua mnh chu trach nhiem
kiem tra chat lng san pham mnh lam ra. oi ngu c ien phai thc hien nghiem tuc
thao tac chuan trong quy trnh chuyen oi e rut ngan thi gian lap at hay ieu chnh
may moc. Nhan vien hoc cach lam the nao e s dung cac tieu chuan anh gia c
nha quan ly a ra e nhan dien van e, tao ra giai phap co the thc hien, va kiem tra
hieu qua lam viec cua chnh mnh moi ngay. Lng c tra theo san lng cua ca mot
chuyen san xuat, nen thu nhap cua ngi lao ong c tnh toan hp ly hn. Ngi co
tay nghe cao hay tham nien th doanh nghiep cho nhan them he so e gi chan, ong
thi khuyen khch ho giup nhng ngi yeu nghe hn trong chuyen san xuat cua
mnh. Nh vay, doanh nghiep a giam c giam c tac nghen trong day chuyen san
29
xuat (v bay gi ngi gioi nghe se ho tr ngi yeu, ngi lam cong oan n gian se
c phan them viec cho bang vi thi gian ngi lam cong oan phc tap). Ngoai ra,
tnh oan ket cua cong nhan tang len, t o chuyen san xuat hoat ong lien tuc, cong
viec gia cac thanh vien c can bang va thi gian h hong may moc cung c rut
ngan
(2) oi ngu quan ly
Vai tro cua oi ngu nay la tao ra he thong quan ly, bao gom cac thc o
va tieu chuan anh gia thc hien cong viec, nhng nguyen tac e thch ng vi moi
trng cung nh la cac moi quan he trong noi bo. oi ngu quan ly khong con gi vai
tro la ngi ra lenh va kiem soat, thay vao o ho la nhng ngi hng dan cho nhan
vien biet cach nhan dien va giai quyet nhng g khong phu hp vi cach lam chuan,
khong phu hp vi yeu cau chat lng cua khach hang va thi gian yeu cau hoan thanh
cong viec e tm ra phng phap mi tot hn. Nha quan ly hoc nghe thuat noi chuyen
vi nhan vien cua ho e cung nhau phat hien nhng thay oi tren the gii va thay oi
trong moi trng doanh nghiep (khach hang, th trng, canh tranh, ky thuat) anh
hng en cong viec hang ngay cua ho.
(3) Ban lanh ao
Luon e cao tnh sang tao cua tat ca moi ngi. Thng xuyen hoi va
tiep thu nghiem tuc nhng y tng sang tao e cai tien quy trnh, san pham, nhng
sang tao co ch se c thng. Tat ca moi ngi eu chia se ve viec loai bo nhng
lang ph va sang tao gia tr cho khach hang.
e cao lam viec theo nhom, va s hp tac cua tat ca moi ngi e phuc
vu khach hang tot hn. Dung cam loai bo nhng ca nhan du o la nhng con ngi tai
nang va co v tr quan trong trong to chc khi ho nhat nh khong theo chu trng Ban
lanh ao at ra. Ban lanh ao cng quyet va kien tr trong viec thc hien triet ly san
xuat tinh gon trong moi hanh ong.

2.2 Thc trang to chc cong tac ke toan tai cong ty
2.2.1 To chc cong tac ke toan
2.2.1.1 Bo may ke toan
S o bo may ke toan
30
C cau phong ke toan co mot Ke toan trng kiem trng phong va hai
pho phong. Chc nang nhiem vu cua tng bo phan phong ke toan nh sau:
- Ke toan trng: to chc ieu hanh bo may ke toan, giam sat tai chnh,
yeu cau cac bo phan lien quan trong cong ty cung cap tai lieu kp thi lien quan en
cong viec ke toan. Phan tch va co van tai chnh cho ban lanh ao.
S o 5: Bo may ke toan


- Ke toan tong hp: ong thi gi chc vu pho phong ke toan, kiem tra
viec lap va luan chuyen cac chng t ke toan, kiem tra tnh chnh xac cua cac nghiep
vu do ke toan vien ghi chep, thc hien cac but toan ieu chnh, lap bao cao tai chnh
nam.
- Ke toan cong n phai tra: quan ly so phai tra cua toan bo khach hang, len
ke hoach tra n trong ky, oi chieu cong n vi khach hang, ghi so cac giao dch phat
sinh. Cuoi thang ket hp vi nghiep vu cua ke toan tien mat, thc hien bao cao thue
gia tr gia tang cho c quan nha nc.
- Ke toan thanh toan: kiem soat tai khoan tien mat, tai khoan tien gi ngan
hang, da tren bang lng c tnh toan t bo phan nhan s, hach toan cac khoan tien
lng va cac khoan phai tra khac cho nhan vien, lap bao cao thue thu nhap ca nhan
hang thang.
Ke toan
trng
Ke toan
tong hp
Pho phong
Ke toan
cong n
phai tra
Ke toan gia
thanh
Ke toan
thanh toan
Ke toan
kho

Thu quy
Ke toan
quan tr
Pho phong
Nhan vien
ke toan
quan tr
31
- Ke toan gia thanh: tap hp chi ph theo tng khoan muc va theo tng bo
phan san xuat, tnh toan gia thanh san pham thc te hoan thanh vao cuoi moi thang.
Theo doi cac khoan chi ph ban hang va chi ph quan ly doanh nghiep.
- Ke toan kho: chu trach nhiem kiem soat cac thu tuc va hach toan cac
nghiep vu lien quan en tnh hnh nhap xuat ton kho cua nguyen vat lieu, thanh pham.
- Thu quy: thc hien viec thu chi hang ngay cho moi hoat ong san xuat
kinh doanh va cac khoan chi noi bo khi c ky duyet cua ban giam oc. Lap bao cao
ton quy hang ngay bao cho Ke toan trng.
- Phu trach ke toan quan tr: ong thi gi chc vu pho phong ke toan, phoi
hp vi cac bo phan co e thu thap thong tin lap cac bao cao ke toan quan tr, d toan
ngan sach, a ra cac e xuat phuc vu cong tac quan ly doanh nghiep.
- Ke toan ke toan quan tr: thu thap, x ly thong tin t cac ke toan phan
hanh va lap bao cao chi ph bao am chat lng phat sinh trong ky, anh gia gia ket
qua thc hien vi muc tieu e ra, xay dng cac d toan, nh mc chi ph cho cac ky
sau.
Toan bo nhan vien phong ke toan eu co trnh o ai hoc. Moi ke toan
vien c trang b mot may tnh, phong ke toan s dung phan mem ke toan, cuoi moi
ngay nghiep vu ke toan tai chnh c chuyen ve may cua ke toan tong hp va ke toan
trng, ke toan vien ch c oc ch khong c chnh sa nghiep vu trong qua kh
e am bao cac nguyen tac sa cha so ke toan thc hien ung.
2.2.1.2 Hnh thc ke toan
Doanh nghiep ap dung hnh thc ke toan Nhat ky chung, gom cac loai so
ke toan chu yeu nh: So Nhat ky chung; So Cai; Cac so, the ke toan chi tiet.
Theo yeu cau kiem soat cac nhom nguyen vat lieu, cong cu, dung cu,
hang hoa, ke toan m so Nhat ky ac biet la Nhat ky mua hang e theo doi cac nghiep
vu mua hang theo hnh thc tra tien sau.


S o 6: Trnh t ghi so ke toan


32















Ghi hang ngay
Ghi cuoi thang
Quan he oi chieu
Ke toan m so va the ke toan chi tiet nh:
+ So tai san co nh
+ So quy tien mat
+ So tien gi ngan hang
+ The kho
+ The tnh gia thanh san pham
+ So chi ph san xuat, kinh doanh
+ So chi tiet thanh toan vi Ngan sach nha nc
+ So chi tiet thanh toan vi ngi ban, ngi mua, noi bo
+ So chi tiet tien vay
He thong bao cao tai chnh ap dung tai cong ty:
1. Bang can oi ke toan
2. Bao cao ket qua hoat ong kinh doanh
3. Bao cao lu chuyen tien te
4. Thuyet minh bao cao tai chnh

Chng t goc
So nhat ky ac
biet
So nhat ky
chung
So, the ke toan
chi tiet
So Cai Bang tong hp
chi tiet
Bang can oi so
phat sinh
Bao cao tai
chnh
33
2.2.1.3 Che o ke toan ap dung tai doanh nghiep
Doanh nghiep hien ang ap dung che o ke toan theo quyet nh
15/2006/Q-BTC.
(1) He thong tai khoan
Phu hp vi ac iem san xuat kinh doanh va yeu cau quan ly cua cong
tac ke toan quan tr, doanh nghiep m them cac tai khoan chi tiet:
- Theo oi tng:
131: Phai thu cua khach hang
1311: Khach hang Perry Ellis International
1312: Khach hang EAG
.
331: Phai tra cho ngi ban
3311: Khach hang Suntex
3312: Khach hang Paiho
..
- Theo tng bo phan:
511: Doanh thu ban hang
5111: Mat hang ao s mi
5112: Mat hang ao thun
5113: Mat hang quan au
5114: Mat hang ao jacket
627: Chi ph san xuat chung
62711: Chi ph nhan vien phan xng cua mat hang ao s mi
62721: Chi ph vat lieu cua mat hang ao s mi
62731: Chi ph dung cu san xuat cua mat hang ao s mi
62741: Chi ph khau hao TSC cua mat hang ao s mi
62771: Chi ph dch vu mua ngoai cua mat hang ao s mi
62781: Chi ph bang tien khac cua mat hang ao s mi
(2)Che o chng t ke toan
Phuc vu cho cong tac quan ly chi ph, cong ty s dung cac chng t sau:
- Tien te: Phieu thu, phieu chi, giay e ngh tam ng, giay thanh toan tien
tam ng, giay e ngh thanh toan.
- Lao ong tien lng: The bam gi lam viec, gi lam them, bang thanh
toan tien lng, tien thng;
- Hang ton kho: The kho, phieu nhap/ xuat kho, bien ban kiem tra vat t,
cong cu, hang hoa.
34
- oi vi tai san co nh: Bien ban giao nhan tai san co nh, bang tnh va
phan bo khau hao tai san co nh.

2.2.2 Thc trang cong tac ke toan quan tr
2.2.2.1 Cac noi dung cua ke toan quan tr tai cong ty
Theo muc tieu va yeu cau quan ly cua ban lanh ao, ke toan quan tr thu
thap, x ly va truyen at thong tin phuc vu cong tac quan ly tren tng bo phan cho en
tng ca nhan co lien quan. Vi cac noi dung ke toan quan tr nh sau:
+ Ke toan chi tiet nguyen vat lieu, cong cu, thanh pham theo so lng va
gia tr cua tng nhom mat hang;
+ Ke toan chi tiet tnh hnh cong n phai thu, phai tra theo tng khach
hang, theo doi ky han thanh toan n, hach toan chi tiet cac khoan n bang ngoai te va
bang ong Viet Nam;
+ Ke toan chi ph phat sinh theo khoan muc gia thanh. Xac nh gia thanh
san xuat cho cac oi tng tnh gia thanh;
+ Ke toan chi ph va thu nhap theo tng bo phan trong doanh nghiep, tng
khach hang;
+ Lap cac bao cao noi bo hang quy;
+ Lap d toan ngan sach cho hoat ong san xuat kinh doanh chu yeu la
d toan tien mat, d toan san xuat, d toan tieu thu san pham;
+ Lap va phan tch cac ch so tai chnh vao cuoi moi thang;
2.2.2.2 To chc van dung nhng noi dung cua ke toan quan tr
(1) Lap d toan:
Viec lap d toan giup nha quan tr xac nh c muc tieu va lng trc
c nhng kho khan tiem an ve tai chnh, ve hoat ong kinh doanh e a ra phng
hng thc hien hieu qua cho ky ke hoach.
+ D toan tieu thu san pham: vi muc ch d bao ve doanh thu xuat
khau, so lieu d toan c lap bi trng bo phan kinh doanh, da vao ket qua cua so
lng san pham va n gia cua cac n hang a xuat trong nam, vao tnh hnh kinh te
cua My la th trng xuat khau chnh cua doanh nghiep va nhng d oan ve tac ong
35
oi vi nganh may t cac th trng canh tranh nh Trung Quoc, Bangladesh (phu
luc 2.1)
+ D toan san xuat: c lap bi giam oc san xuat cua tng bo phan, vi
muc ch xac nh c so lng san pham can san xuat, can oi nang lc san xuat
nham ap ng c d toan tieu thu san pham. (phu luc 2.2)
+ D toan nguyen vat lieu trc tiep: c lap bi trng bo phan chuan
b, da tren d toan san xuat, vi muc nh am bao ay u nhu cau nguyen vat lieu
lieu can thiet phuc vu cho qua trnh san xuat. (phu luc 2.3)
+ D toan nhan cong trc tiep: c lap bi giam oc san xuat cua tng
bo phan, da tren d toan san xuat e ban lanh ao biet c lc lng lao ong co
ap ng c nhu cau san xuat hay khong. Chi ph lao ong trc tiep d kien c tnh
bang tong so lng san pham can xuat ra trong ky x nh mc thi gian lao ong trc
tiep can thiet cho mot n v san pham x n gia cua mot gi lao ong trc tiep. (phu
luc 2.4)
+ D toan chi ph san xuat chung: c lap bi phong ke toan, chi ph san
xuat chung c lap d toan theo nh ph va bien ph san xuat chung, da tren n gia
phan bo va thi gian lao ong trc tiep. (phu luc 2.5)
+ D toan von bang tien: c lap bi phong ke toan, vi muc ch d
toan lu lng tien phat sinh hang quy, giup ban giam oc co ke hoach vay mn them
von ngan hang neu tong so chi ln hn tong so thu hoac tra bt n vay cua ky trc
hay em au t ngan han neu tong so thu ln hn tong so chi. (phu luc 2.6)
+ D toan bao cao ket qua hoat ong kinh doanh theo phng phap so d
am ph: c lap bi phong ke toan, vi muc ch phan anh li nhuan d kien trong
nam ke hoach e so sanh, anh gia qua trnh thc hien sau nay cua doanh nghiep (phu
luc 2.7)
Cac so lieu d toan cua cac bo phan rieng le trong to chc se c ban
lanh ao ket hp lai e tao thanh mot d toan tong the mang tnh thong nhat trong toan
cong ty.
(2) He thong chi ph tieu chuan
Doanh nghiep xay dng nh mc chi ph nguyen vat lieu trc tiep, lao
ong trc tiep va chi ph san xuat chung e san xuat mot n v san pham va so sanh
36
chenh lech gia chi ph thc te va chi ph tieu chuan e kiem soat chi ph. Moi khi co
n hang mi, phong ke toan phoi hp bo phan san xuat e phan tch va xay dng nh
mc chi ph.
+ nh mc chi ph nguyen vat lieu trc tiep: da vao ket qua i s o
nh mc va nghien cu cua bo phan may mau, xay dng nh mc nguyen vat lieu
tieu hao. nh mc lng nguyen lieu chnh la vai chnh, vai lot, bo.. c nhap t
Trung Quoc, Thai Lan gom lng nguyen lieu tieu hao c tnh e san xuat mot san
pham cong them ty le hao hut la 2% e e phong trng hp cat vai au ban, vai loi
phai thay than. oi vi phu lieu nh day keo, nut, ch, keo dng, moc khoa mot so
phai nhap t Trung Quoc theo ch nh cua khach hang, mot so mua trong nc nh day
keo YKK, ch Phong Phu, keo dng ISA, moc quan tay. cong them ty le hao hut la
1% trong qua trnh san xuat. nh mc ve gia nguyen lieu trc tiep da vao bao gia
trc tiep t cac nha cung cap nguyen vat lieu cong vi chi ph van chuyen ve en kho
nha may. Hau het cac nha cung cap nguyen phu lieu cua nha may hien khong con ap
dung hnh thc mua so lng nhieu th gia re, mua so lng t th gia at.
+ nh mc lao ong trc tiep: da vao quy trnh cong nghe bo phan san
xuat phan chia thanh cac cong oan san xuat, nh mc lao ong trc tiep c tnh
bang nh mc gia cua mot gi lao ong trc tiep tai moi cong oan nhan vi nh mc
lng thi gian lao ong trc tiep e san xuat mot cong oan. Tong hp n gia cua tat
ca cong oan san xuat e xac nh nh mc lao ong trc tiep cho mot n v san
pham. (phu luc 2.8)
Hang quy, cong ty lap bao cao tnh hnh nang suat lao ong.
+ nh mc chi ph san xuat chung: c xay dng theo n gia phan bo
san xuat chung bien oi va san xuat chung co nh, vi tieu thc c chon la so gi
lao ong can thiet e san xuat mot n v san pham.
Ke toan tong hp cac nh mc chi ph nguyen vat lieu trc tiep, lao ong
trc tiep va chi ph san xuat chung thanh vao the tnh gia thanh nh mc.
(3) He thong ke toan chi ph va tnh gia thanh san pham
Cong ty quan ly phan xng san xuat theo tng bo phan nh: bo phan cat,
chuan b, may, ui, ong goi....
37
Phan loai chi ph: Phuc vu cho ke toan quan tr, chi ph san xuat, kinh
doanh c phan loai theo cac tieu thc sau:
+ Chi ph trc tiep: Gom chi ph cau thanh n hang, gan lien vi n
hang nhat nh hoan thanh (chi ph nguyen lieu, vat lieu trc tiep; chi ph nhan cong
trc tiep...)
+ Chi ph gian tiep: Gom chi ph lien quan en nhieu n hang (chi ph
quan ly hanh chnh, chi ph lng nhan vien quan ly....) c phan bo vao tng n
hang.
oi tng tap hp chi ph:
Chi ph nguyen lieu, vat lieu va chi ph nhan cong trc tiep c tap hp
theo phng phap trc tiep. Chi ph cua n hang nao, cua bo phan nao th c tap
hp trc tiep cho n hang, bo phan o. Can c vao hoa n, phieu nhap kho va cac
chng t co lien quan nh bien lai thue nhap khau va thong tin t cac cong oan cat,
cong oan chuan b san xuat, ke toan lap Bao cao tnh hnh nguyen lieu, vat lieu tap
hp vao tai khoan chi ph nguyen vat lieu trc tiep (TK 621) cho tng bo phan theo
tng n hang, v du chi ph vai lam cho bo phan ao s mi, hach toan vao TK 621.SRT
chi tiet cho n hang BK157.
Cong ty hien ang s dung Phieu hanh trnh may chi tiet e theo doi va
tap hp chi ph nhan cong trc tiep. Can c vao bang cham cong, bang cham cong lam
them gi, phieu hanh trnh may chi tiet ke toan tap hp vao tai khoan chi ph nhan
cong trc tiep (TK 622) cho tng bo phan theo tng n hang, v du chi ph nhan cong
trc tiep lam cho bo phan quan au, hach toan vao TK622.BT chi tiet cho n hang
SU352..
Chi ph nhan vien quan ly phan xng, chi ph vat lieu e sa cha may
moc, thiet b, nha xng, chi ph cong cu dung cu san xuat, chi ph khau hao tai san co
nh, chi ph lao vu, chi ph ien nc va cac chi ph khac c tap hp vao tai khoan
chi ph san xuat chung (TK627) theo tng bo phan va phan bo cho tng n hang da
vao chi ph nhan cong trc tiep cua tng n hang. Tai khoan chi ph san xuat chung
c phan loai thanh bien ph va nh ph:
- Chi ph nhan vien phan xng (TK6271): tien lng nhan vien quan ly,
BHXH, BHYT, BHTN, tien cm, tien tr cap.. c coi la nh ph, tien
lng ngoai gi c coi la bien ph
38
- Chi ph vat lieu phuc vu san xuat (TK6272): la bien ph do khoan chi ph
nay bien ong vi so lng san pham au ra.
- Chi ph dung cu san xuat (TK6273); chi ph khau hao TSCD (TK6274): la
nh ph
- Chi ph dch vu mua ngoai (TK6277): tien ien, nc, chi ph gia cong
ngoai c xem la bien ph, chi ph con lai la nh ph.
- Chi ph bang tien khac (TK6278): c xem la nh ph
oi tng tnh gia thanh san pham: theo tng loai san pham, ky tnh gia
thanh la hang quy.
nh gia ban san pham: Cong ty xac nh gia ban san pham theo nguyen
tac gia ban u bu ap chi ph va at c li nhuan mong muon. Gia ban san pham
thong thng cua doanh nghiep c xac nh:
Gia ban
=
Gia thanh san xuat san pham x (1 + ty le gia tr tang
them la 9%)

(4) Ke toan quan tr mot so khoan muc khac
+ Ke toan quan tr hang ton kho:
Ke toan quan tr tnh gia hang ton kho theo phng phap nhap trc xuat
trc, ke toan lap danh iem vat t va quan ly so hien co, so a s dung ca ve so lng
va gia tr. Lap nh mc chi ph nguyen lieu, vat lieu cho tng cong viec, san pham, so
sanh gia nh mc a lap va thc te thc hien a ra bao cao nhan xet va kien ngh.
+ Ke toan quan tr cac khoan n phai tra:
Cac khoan n phai tra c quan ly theo cac thong tin ve chu n, ke toan
quan tr cac khoan n phai tra phan tch cac khoan n theo theo ky han, theo chu n va
chat lng cua cac khoan n, cung cap ngay thong tin ve cac khoan n phai tra bat ky
luc nao khi nha quan ly can.
Tat ca hoa n nguyen vat lieu va cong cu t nha cung cap c tap hp
cung vi n at hang. Tat ca nguyen vat lieu va cong cu nhan ve c kiem tra va
ghi chep lai. Ke toan thc hien kiem tra kiem tra, nhap hoa n va oi chieu vi vi
costingsheet cua kinh doanh e am bao hoa n ung trc khi duyet chi. Neu ung
tien hanh cac bc thanh toan; neu sai chuyen hoa n qua nhom at hang trc tiep e
39
kiem tra xac nhan. Thong tin ung se c chuyen lai ke toan e tien hanh thanh toan.
n hang gia tr cao oi hoi nha quan ly cap cao duyet.

S o 7: Quy trnh thanh toan cac khoan n phai tra

















Hang thang cong ty co khoang 1.260 hoa n phai tra, trong o 80% hoa
n c kiem tra ung ngay va ke toan tien hanh lap uy nhiem chi, 20% hoa n phai
chuyen qua nhom at hang e kiem tra lai. Thi gian trung bnh e thanh toan 1.260
hoa n la 25 ngay.
(5) Thong tin phuc vu chc nang anh gia va ra quyet nh
Bao cao ket qua hoat ong kinh doanh theo dang so d am ph, phan
chia chi ph ban hang va chi ph quan ly doanh nghiep lam hai bo phan bien ph va nh
ph. Muc ch la e phan tch iem hoa von cua tng bo phan san xuat e a ra quyet
nh kinh doanh.

2.3 u nhc iem cua he thong ke toan quan tr hien tai
2.3.1 u iem
1.260 hoa
n/thang

Nha cung
cap
Hoa n Nhap hoa
n
oi chieu vi
bang chi ph
Hoa n Ch
giai quyet
Duyet chi Chuyen
khoan
20%
80%
40
- Cong ty to chc bo phan ke toan chi ph san xuat rat chi tiet, c theo doi en
tai khoan cap 2, cap 3 theo tng khoan muc chi ph va a co s phan tch anh hng
cua cac yeu to chi ph gia thanh cho cac quyet nh kinh doanh.
- Ke toan quan tr a s dung he thong chi ph tieu chuan e tr giup cho nha
quan ly trong viec kiem soat chi ph cua to chc. Trc tien, ke toan quan tr c lng
chi ph e san xuat mot n v san pham. Chi ph tieu chuan c thiet lap cho tng
khoan muc chi ph nguyen lieu trc tiep, lao ong trc tiep va san xuat chung da tren
lng tieu chuan va gia tieu chuan cua moi nhan to au vao. Tiep o, ke toan quan tr
thu thap chi ph phat sinh thc te trong qua trnh san xuat t he thong ke toan cua to
chc roi phan tch chenh lech gia chi ph thc te va chi ph tieu chuan e kiem soat
chi ph.
- Cung cap c cac thong tin ve hoat ong noi bo cua doanh nghiep, nh: chi
ph tng bo phan, tng cong viec, tng n hang, san pham;
- a phan loai chi ph theo cach ng x, lap bao cao ket qua kinh doanh theo so
d am ph.

2.3.2 Nhc iem
- Mat nhieu thi gian cho viec theo doi, ghi chep viec s dung nguyen vat lieu,
chi ph moi cong oan. Moi thang nha may can 3 ngi e nhap 7.428 phieu hanh
trnh may chi tiet e tnh lng va tong hp chi ph tien lng theo tng ma hang.
- Ke toan trng e ra ch tieu bao cao quan tr c lap hang thang nhng hien
nay van cha lam c do ke toan phai theo doi chi ph theo tng n hang, tnh gia
thanh n v san pham, so lng nghiep vu nhieu, ke toan khong tong hp kp.
- Cha xay dng thc o anh gia thc hien viec am bao thi gian giao hang
cua cac bo phan san xuat.
- Viec s dung bao cao bien ong nguyen vat lieu va bao cao nang suat lao
ong e kiem soat viec tan dung nguon lc khong thuc ay c tnh sang tao va tinh
than lam viec theo nhom cua nhan vien trong moi trng san xuat tinh gon. V viec
kiem soat nguon lc bang so sanh bien ong gia chi ph nhan cong, chi ph nguyen vat
lieu thc te vi chi ph tieu chuan ch dan en he qua la thuc ay may moc va con
ngi cang ban ron, cang lam viec cham ch th mi c anh gia cao.
41
- Cong ty hien nay ang s dung chi ph lao ong trc tiep la chi ph chuyen oi
quan trong nhat, chi ph lao ong c coi la tieu ch phan bo tat ca cac chi ph san
xuat khac mac du chi ph lao ong chiem mot ty le nho trong tong chi ph san pham,
khoang 21% trong tong chi ph san pham.
- S dung chi ph tieu chuan e kiem soat chi ph hoan toan khong hieu qua
trong moi trng san xuat tinh gon v nhng ly do sau:
+ Trong moi trng san xuat tinh gon, cong nhan cung chnh la ngi
kiem soat chat lng cong viec cua mnh, t anh gia nang suat cua mnh, tuy nhien
khi s dung nh mc chi ph tieu chuan so sanh vi chi ph thc te e anh gia hieu
qua thc hien cong viec va nang suat lao ong th ong ngha vi viec cong nhan phai
hanh ong va thc hien cong viec theo quyet nh da tren s phan tch cua ban lanh
ao, ieu nay khong thuc ay s sang tao, hoc hoi cong nhan, ho ch biet lam theo
menh lenh.
+ Khi xay dng he thong chi ph tieu chuan, ke toan quan tr da tren gia
nh la san pham se c san xuat theo mot quy trnh san xuat a c thiet lap trc
o, vi cac cong oan san xuat co nh. Trong khi o, vi moi trng san xuat tinh gon,
cai tien san xuat lien tuc c coi nh la mot cach e doanh nghiep ton tai, quy trnh
san xuat phai luon c cai tien, oi mi phu hp vi nhu cau bien ong khong ngng
cua th trng. Mot s that la tng lai la ieu khong the c tnh c, do o viec xay
dng cac tieu chuan da tren nhng c tnh va no lc e oi chieu, duy tr va cap nhat
cac tieu chuan o vao trong moi trng cai tien lien tuc la ieu khong hieu qua.
+ Khong nh phng thc san xuat truyen thong, tan dung toi a cac
nguon lc san xuat san co ch gop phan lam san xuat d tha, tao ra nhieu hang ton
kho. Muc tieu cua doanh nghiep san xuat theo phng phap tinh gon la toi a hoa san
xuat da vao nhu cau cua khach hang, loai bo nhng lang ph trong san xuat nham lam
tang nang lc san co e ap ng nhu cau tang them cua khach hang. He thong chi ph
tieu chuan c thiet ke e phuc vu cho phng thc san xuat truyen thong, do o no
se a ra thong tin trai chieu trong viec ra quyet nh cua ban lanh ao khi doanh
nghiep a cai tiet hoat ong san xuat e ap ng tot hn thi gian giao hang theo yeu
cau cua khach, tang them nang lc san co nhng thong tin chi ph tieu chuan se gi en
42
mot thong iep sai la nguon lc san xuat cua doanh nghiep ang s dung khong ung
mc, cha c tan dung toi a.
Ket luan chng 2
Mac du doanh nghiep a van dung kha tot cac noi dung cua ke toan quan tr vao
phuc vu hoat ong kinh doanh nhng cha phu hp vi phng thc san xuat tinh gon.
Triet ly san xuat tinh gon la ch da vao nhng thong tin cua hoat ong san xuat thc
te va thong tin tai chnh hien tai e quan ly doanh nghiep. Do o, giai phap cho doanh
ngiep tinh gon la thay the he thong chi ph tieu chuan bang he thong chi ph cua chuoi
gia tr va s dung chi ph cua chuoi gia tr e phuc vu cho cac quyet nh cua doanh
nghiep. Them na, he thong anh gia chat lng thc hien cong viec nen thay the cho
cac thc o anh gia hieu qua bang viec tan dung toi a nguon lc trong doanh
nghiep theo phng thc truyen thong. He thong chi ph tieu chuan khong phai la sai
nhng no c thiet ke e ho tr san xuat ai tra cua gia the ky 20, khong phu hp
cho doanh nghiep san xuat theo phng phap tinh gon.






















43
CHNG 3: VAN DUNG KE TOAN QUAN TR THEO HNG TINH GON TAI
CONG TY QMI INDUSTRIAL VIET NAM

3.1 Nhng quan iem ve viec van dung ke toan quan tr theo hng tinh gon tai
cong ty QMI Industrial Viet Nam
3.1.1 Tnh phu hp vi Luat phap Viet Nam
Tat ca cac doanh nghiep thuoc moi lnh vc, moi thanh phan kinh te trong ca
nc eu phai chu s quan ly cua cac c quan, ban nganh chu quan, chu s can thiep
cua Nha nc thong qua cac quyet nh, thong t, chuan mc ke toan va che o ke
toan hien hanh. Ke toan quan tr theo hng tinh gon phai am bao xay dng bo may
ke toan tai chnh va ke toan quan tr tuan thu ung cac nguyen tac, quy nh cua luat
phap va cua hoi nghe nghiep ve che o, chnh sach ke toan.
3.1.2 Tnh phu hp vi mo hnh to chc quan ly san xuat cua cong ty
ac trng cua ke toan quan tr la c xay dng phu hp vi quy trnh hoat
ong, nguyen ly van hanh quy trnh hoat ong, mo hnh to chc quan ly hoat ong,
phng thc quan ly hoat ong. V the van dung ke toan quan tr theo hng tinh gon
phu hp vi ac iem san xuat tinh gon tai cong ty, am bao cung cap thong tin tang
cng kiem soat noi bo, e cao tinh than tap the cua can bo cong nhan vien.
3.1.3 Tnh phu hp gia li ch va chi ph
Ke toan quan tr theo hng tinh gon co chung iem xuat phat la he thong chng
t ke toan ban au vi ke toan tai chnh, ch co s khac nhau ve x ly thong tin thu
thap c nhng van am bao thong tin nhan c ln hn chi ph bo ra cho viec ap
dung phng phap ke toan quan tr theo hng tinh gon. Viec van dung ke toan quan
tr theo hng tinh gon giup cho ban lanh ao luon nhan c cac thong tin ve tnh hnh
san xuat hien tai phuc vu cho viec ra quyet nh mot cach nhanh nhat vi chi ph hien
tai cua bo phan ke toan quan tr.

3.2 Muc tieu cua viec van dung ke toan quan tr theo hng tinh gon
Phng phap san xuat tinh gon oi hoi nha quan tr phai phan chia qui trnh san
xuat phu hp vi ket cau san pham a c xac lap giai oan thiet ke san pham,
hoach nh ke hoach chi ph cac bo phan theo mc o quan trng ca cac bo phan
44
cau thanh san pham c che tao b phan o, va to chc kiem soat chi ph tat ca
cac khau. Van dung ke toan quan tr theo hng tinh gon phu hp vi quy trnh san
xuat tinh gon nham giam bt sc cong kenh cua he thong ke toan kiem soat chi ph
bang chi ph tieu chuan nhng van am bao cac bao cao ke toan quan tr n gian, de
hieu, phu hp vi nhu cau thong tin cua nha quan tr cong ty; phu hp vi pham vi cung
cap thong tin cua ke toan quan tr. Ngoai ra, viec van dung ke toan quan tr theo hng
tinh gon hng oi ngu ke toan gan gui hn vi cac bo phan quan ly, bo phan san xuat
kinh doanh e nam bat tot hn cac hoat ong dien ra trong cong ty va cai tien cach lam
viec e am bao kiem soat noi bo ung va theo sat hoat ong kinh doanh, hn la ch
tuan thu cong tac hach toan ke toan va tach ra khoi cac bo phan khac trong to chc.
Ke toan quan tr theo hng tinh gon vi muc tieu la s dung chi ph thc te sat
vi hoat ong san xuat kinh doanh ang dien ra e cung cap cac thong tin phuc vu viec
ra quyet nh hn la s dung he thong chi ph tieu chuan. Ngoai ra, ke toan quan tr
theo hng tinh gon cung van dung nhieu phng phap anh gia hoat ong da tren s
o lng cac yeu to phi tai chnh.

3.3 To chc van dung ke toan quan tr theo hng tinh gon vao cong ty QMI
Industrial Viet Nam
3.3.1 To chc bo may ke toan
He thong quan ly cua doanh nghiep da tren nen tang chuoi gia tr, mot chuoi
gia tr bao gom tat ca cac cong oan t khi chao gia nhan n hang cho en khi phan
phoi san pham cho khach hang. Do vay nhan vien ke toan tai chnh va ke toan quan tr
can c phan cong trc tiep ve tng bo phan san xuat e ke toan cap nhat, phan loai,
kiem soat va anh gia chi ph cua ca chuoi gia tr va cua nhom hoat ong vi cac
chuyen mon khac nhau trong cung chuoi gia tr c tot hn.
C cau phong ke toan ch con 1 ke toan trng, hai pho phong ke toan (1 phu
trach ve ke toan tai chnh, 1 phu trach ve ke toan quan tr) va 1 thu quy. Chc nang va
nhiem vu cua ke toan trng, ke toan pho va thu quy van khong thay oi.
Cac nhan vien ke toan tai chnh c phan cong ve tng bo phan san xuat, am
nhan tat ca cac nghiep vu ke toan phat sinh lien quan ti bo phan cua mnh. Nhan vien
45
ke toan quan tr lap d toan va cung cap cac bao cao ke toan quan tr ve hoat ong san
xuat kinh doanh cua bo phan mnh trc thuoc.
S o 8: S o bo may ke toan



3.3.2 To chc van dung noi dung ke toan quan tr theo hng tinh gon vao
cong ty
3.3.2.1 Xay dng thc o anh gia trach nhiem va mc o hoan
thanh cong viec cua chuoi gia tr
Triet ly cua san xuat tinh gon la li nhuan at c toi a khi ty le san
pham c a vao san xuat la toi a ch khong phai la may moc hay nhan cong c
tan dung toi a. Do vay ke toan quan tr can phai nam ro hoat ong cua chuoi gia tr,
cung cap cac thong tin theo doi ve lo trnh di chuyen cua san pham xuyen suot qua
trnh san xuat e nha quan ly chuoi gia tr anh gia va e xuat phng phap e cai tien
san xuat.
Ke toan quan tr can thiet ke bo sung them bieu mau nh sau e cung cap
thc o anh gia thc hien cong viec cua chuoi gia tr, bao gom:
+ So lng san pham hoan tat moi gi:
Muc ch la o lng luong san pham au ra xuyen suot quy trnh san
xuat thc te. So lieu nay c thu thap t bo phan ong goi hoan tat. Nhn vao bang
nay, nha quan ly co the thay ngay c quy trnh san xuat ang hoat ong tot hay ang
gap s co da vao so sanh so lng san pham au ra tng gi.


Ke toan trng
Ke toan tong
hp Pho phong
Ke toan quan tr
Pho phong Thu quy
46
Bang 4: So lng san pham hoan tat moi gi
Ngaythangnam.
Khach hang: Chuyen:
n v tnh: SP
Thi gian Ma hang
Ke hoach so lng san
pham hoan tat
Thc te so lng san
pham hoan tat
Ghi
chu
7:30 8:30
8:30 9:30
9:30 10:30
10:30 11:30

13:00 14:00
14:00 15:00
15:00 16:00
16:00 17:00
Ngi lap Trng nhom
(Ky, ho ten) (Ky, ho ten)
+ S o Pareto: S dung cong cu thong ke e phan tch van e chat
lng tai tng cong oan san xuat. Dung phieu kiem tra e thu thap so lieu ve kieu loi
mot cach chnh xac:
Phieu kiem tra cac kieu loi san pham
Ngaythangnam.
Khach hang: Ma hang: Chuyen:
0 5 10 15 20
Kieu loi Tong tan suat
ng may nhan ///// ///// // 12
Lai van ///// /// 8
Nep nghieng /// 3
Dnh dau ///// / 6
47
Da tren thong ke cac kieu loi cua cac bo phan, lap bieu o Pareto, la
mot bieu o hnh cot, dung e phan loai cac nguyen nhan loi h theo th t quan trong
e nha quan ly biet c nhng nguyen nhan can phai tap trung x ly.
Bieu o Pareto

A: Kho nguyen lieu D: Xng cat
B: Kho phu lieu E: May
C: Bo phan chuan b F: Hoan thanh
G: Khac
+ Thi gian t khi nguyen phu lieu ve kho nha may cho en khi hoan
tat san pham:
Muc ch la o lng thi gian san xuat cua san pham e kiem tra lap tc
san pham co b t chuyen hay khong, co am bao tien o san xuat hay khong. Nha
quan tr hieu rang viec tao ra mot luong san pham nhanh hn cung co ngha la se lam
giam s can thiet phai co hang ton kho tat ca cac cong oan, do o giam c chi ph
quan ly hang ton kho cung nh la s loi thi cua hang ton kho. ong thi, doanh
nghiep cung se ap ng nhu cau cho khach hang nhanh hn, ieu nay em lai li the
48
canh tranh ln cho doanh nghiep v khach hang luc nao cung chap nhan mot mc gia
cao hn e co c san pham sm hn la mc gia re hn vi san pham nhan c lau
hn.
Bang 5: Thi gian san xuat san pham
Khach hang: Ma hang:
Cong oan
Ngay
Ten
NVL Cat CBSX May Ui
Hoan
thanh
Tong
thi gian




Ngaythang.nam
Nhom hoan thanh
(Ky, ho ten)
+ Theo doi thi gian thu tien:
Muc ch la tnh so ngay ke t khi giao hang cho ti khi nhan c tien.
Bang6: So ngay phai thu tien
Tuan
Bo phan san xuat:
STT n hang Ngay giao hang Ngay nhan c tien
thanh toan
Tong so ngay



Ngay.thang..nam.
Ngi lap
(Ky, ho ten)
+ Theo doi thi han giao hang:
49
Muc ch la e kiem tra kha nang nha may thng xuyen ap ng yeu
cau ve giao hang cua khach hang nh the nao.
Bang7: Giao hang ung han
Tuan
Bo phan san xuat:
STT n hang Ngay giao hang
theo ky ket
Ngay xuat hang
thc te
Ty le am bao thi
gian xuat hang



Ngay.thang..nam.
Ngi lap
(Ky, ho ten)
Nhng thong tin nay phai c thu thap cho nha quan ly chuoi gia tr s
dung e ieu chnh hoat ong moi ngay va bao cao len nha quan ly cap cao hang tuan.
3.3.2.2 Tap hp chi ph theo chuoi gia tr
Thong qua quy trnh san xuat, ke toan quan tr thiet ke s o chuoi gia tr
e a ra thong tin can thiet ve cac nguon lc c bo tr trc tiep cho chuoi gia tr,
bao gom: nguyen vat lieu, con ngi, may moc thiet b, dch vu mua ngoai, dien tch
nha xng va cac chi ph khac.
S o 9: S o chuoi gia tr













Chuoi gia tr
Nhan cong
lao ong
Nguyen
vat lieu
May moc thiet
b
Mua ngoai Nha xng
Chi ph khac
Tat ca chi ph nhan cong, may moc, nguyen vat lieu, dch vu ho tr va nha xng
c ghi nhan trc tiep vao chuoi gia tr t hoac khong co phan bo chi ph chung
50
T thong tin nay, co the de dang tnh toan chi ph thc te cua chuoi gia
tr. Tat ca cac chi ph phat sinh t chuoi gia tr c coi nh la chi ph trc tiep cua
chuoi gia tr, va co t chi ph phan bo.
+ Chi ph nguyen lieu, vat lieu
Chi ph nguyen lieu, vat lieu, dung cu s dung cho chuoi gia tr c tnh
toan da vao nguyen lieu, vat lieu thc te c cung cap cho chuoi gia tr t kho
nguyen vat lieu. Con so nay c tnh toan t nhng phieu xuat kho nguyen lieu, vat
lieu c giao cho san xuat hoac c tnh t nguyen vat lieu ton kho cuoi thang cong
nguyen lieu, vat lieu mua vao tr i nguyen vat lieu ton kho au thang. Hau het
nghiep vu ghi chep nguyen vat lieu co the c giam bt khi tnh chi ph theo chuoi gia
tr. Nguyen vat lieu khong can c giao cho mot cong oan cu the bi v no c tnh
trc tiep vao chuoi gia tr da tren tien thanh toan hoac tong so nguyen phu lieu c
giao. Ke toan chi ph theo chuoi gia tr khong can thiet phai theo doi viec s dung
nguyen vat lieu trong san xuat. Viec loai bo nhng nghiep vu ghi chep gay mat thi
gian nha xng se lam cho cong nhan co nhieu thi gian hn, va cung mat thi
gian cho nhan vien ke toan phai phan tch, xem xet va quan ly cac nghiep vu.
Chi ph nguyen lieu, vat lieu xuat kho dung cho bo phan san xuat nao th
c tap hp trc tiep vao tai khoan TK621 cua bo phan o; v du: Tai khoan TK621.S
la chi ph nguyen lieu, vat lieu trc tiep cua bo phan ao s mi (S-Shirts). Chi ph vat
lieu, dung cu san xuat dung cho bo phan san xuat nao th c tap hp trc tiep vao
tai khoan TK6272, TK6273 cua bo phan o; v du: Tai khoan TK6272.P la chi ph vat
lieu, dung cu cua bo phan quan au (P-Pants). Khi co t chi ph chung c phan bo, ke
toan tap hp vao tai khoan TK627 tng ng vi noi dung cho tng bo phan san xuat.
Ke toan quan tr tong hp chi ph nguyen vat lieu, dung cu cua moi chuoi gia tr t tai
khoan TK621, TK6272, TK6273, TK6412, TK6413 khong phan biet cac nguyen lieu
vat lieu, dung cu nay phuc vu cho san xuat trc tiep hay gian tiep; phuc vu cho hoat
ong ban hang hay hoat ong san xuat.
+ Chi ph nhan cong
Phng thc san xuat tinh gon to chc quan ly con ngi theo cach lam
viec nhom. Rat kho e phat trien cach lam viec theo nhom khi ma con ngi c
phan cong theo cac phong ban chc nang e phuc vu cung luc cho nhieu bo phan san
51
xuat. V the, tat ca nhng ngi cung tham gia vao mot quy trnh san xuat phai c
phan cong trc tiep vao mot chuoi gia tr rieng le nao o bat ke theo nh cach truyen
thong co the ho la lao ong trc tiep hoac la lao ong gian tiep, bao gom nhan vien
mua hang, ngi may mau, nhan vien ho tr ky thuat, nhan vien mua hang, nhan vien
nhom cai tien tinh gon, ke toan, bao tr, th may, cong nhan san xuat, cong nhan
chuyen nguyen vat lieu, cong nhan bao dng nha xng, nhan vien phan xng, nhan
vien kinh doanh Chi ph nhan cong c ke toan quan tr thu thap t bang lng, da
vao con ngi thc te lam viec trong chuoi gia tr. Khong co s phan biet gia nhan
cong trc tiep va nhan cong gian tiep trong chi ph cuoi gia tr cung nh khong co s
phan biet gia cac hoat ong cua cong nhan. ieu nay lam giam nhieu nghiep vu phai
ghi chep so vi phng phap truyen thong, nh chi ph nhan cong c lay trc tiep t
bang lng, ke toan khong phai ton nhieu thi gian theo doi chi ph nhan cong tai moi
cong oan hay theo moi n hang
Chi ph tien lng, tien cm, tien tr cap, tien BHXH, BHYT, BHTN...
cua nhan cong tham gia san xuat tai chuoi gia tr c tap hp vao tai khoan TK622,
cua nhan vien quan ly c tap hp vao tai khoan TK6271, nhan vien ban hang c
tap hp vao tai khoan TK6411. Ke toan quan tr tong hp chi ph nhan cong cua tng
chuoi gia tr t cac tai khoan TK622, TK6271, TK6411 khong phan biet cac nhan cong
phuc vu cho san xuat trc tiep hay gian tiep; phuc vu cho hoat ong ban hang hay hoat
ong san xuat.
+ Chi ph dch vu mua ngoai
Chi ph dch vu mua ngoai c tap hp t tai khoan TK6277, TK6417 la
tien ien, nc, chi ph gia cong. Chi ph nay phai am bao nguyen tac phu hp e
cong vao cho chi ph chuoi gia tr. Chi ph ien, nc c tnh theo met khoi s dung
cua moi chuoi gia tr.
+ Chi ph van hanh may moc, thiet b
Chi ph cua viec van hanh may gom chi ph khau hao may moc thiet b va
chi ph sa cha tai san co nh cua chuoi gia tr, co the c tnh t bang theo doi
khau hao tai san co nh, bang theo doi cac hoat ong sa cha, thay the bo phan chi
tiet cua tai san co nh b h hong. Chi ph van hanh cua tai san co nh cho chuoi gia
tr c tong hp t tai khoan TK6274, TK6414.
52
+ Chi ph nha xng
Chi ph nha xng bao gom chi ph thc te nh chi ph nh thue mat bang,
sa cha, bao dng va s dung mat bang. Chi ph nha xng c phan bo cho chuoi
gia tr da vao dien tch met vuong s dung cua chuoi gia tr. Tong chi ph nha xng
c chia cho tong dien tch e tnh chi ph cua moi met vuong. Chi ph nha xng cua
moi chuoi gia tr c tnh bang dien tch s dung nhan vi chi ph moi met vuong. Ke
toan quan tr tong hp chi ph nha xng cua chuoi gia tr t tai khoan TK6278. Thong
tin ve chi ph nay ho tr nha quan ly chuoi gia tr giam dien tch s dung, tang dien tch
trong e s dung cho muc ch khac, v du nh cho san xuat san pham mi.
oi vi cac chi ph c s dung cho nhieu chuoi gia tr, nh chi ph xang
hoac chi ph sa cha cho nhieu may muc ch cua ke toan quan tr theo hng tinh
gon la giam thieu nhng chi ph can phan bo nay nhng neu no ton tai th can thiet
phai giam thieu viec ghi chep, theo doi hoat ong cua chi ph nay trong qua trnh san
xuat. V viec phan bo chi ph luon rat phc tap, ton nhieu thi gian, thong tin c phan
chia khong ro rang, moi ngi kho hieu, cac nha quan ly chuoi gia tr thng phai tranh
cai vi nhau ve ty le phan bo. Nhng ieu nay khong tao gia tr tang them cho khach
hang va no khong giup ch cho qua trnh cai tien tinh gon. Phng phap phan bo n
gian nhat la ke toan quan tr s dung mot phan tch n gian t au nam e thiet lap ty
le phan bo cho cac chuoi gia tr va ty le phan bo nay se c kiem tra va ieu chnh
hang nam.
Neu viec phan bo nhan cong thc hien cac cong viec ho tr cho chuoi gia
tr ma trong truyen thong goi la chi ph gian tiep nh la chi ph bao tr, chat lng, ky
thuat, giam sat, quan ly, ke hoach, mua hang... cha c thc hien th co the da vao
s o chuoi gia tr cua tng lai. Neu s o tng lai cua chuoi gia tr bao gom nhng
nhan cong se thc hien cac chc nang ho tr trong chuoi gia tr th nhng chi ph ho tr
nay nen c phan bo vao chuoi gia tr o luon, cho du viec bo tr nhan cong nay cha
thc s xay ra. Va neu v mot ly do nao o, khong the thiet ke chi ph thc te vao s o
tng lai cua chuoi gia tr th chi ph ho tr nen c coi nh la chi ph c s dung
cung luc cho nhieu chuoi gia tr. Va ke toan quan tr nen e xuat mot ty le n gian e
phan bo chi ph ch khong ghi chep, theo doi hoat ong cua cac chc nang ho tr. Viec
phan bo nhng chi ph nay th c chap nhan khi doanh nghiep tinh gon bat au s
53
dung chi ph chuoi gia tr nhng trong qua trnh cai tien, mot yeu cau cua san xuat tinh
gon la con ngi c bo tr trc tiep vao trong chuoi gia tr.
3.3.2.3 Tnh gia thanh n v san pham
Theo ke toan quan tr truyen thong, chi ph n v san pham c s dung
v cac ly do sau:
+ nh gia ban
+ Tnh toan ty le li nhuan theo loai san pham hoac theo n at
hang cua khach.
+ Thc o anh gia hieu qua hoat ong san xuat kinh doanh.
+ Khuyen khch cai tien quy trnh thong qua phan tch chi ph san
pham va bien ong chi ph n v san pham.
+ a ra cac quyet nh mua/ban san pham
+ Hp ly hoa cac mat hang san xuat.
+ anh gia hang ton kho
Khi s dung chi ph chuoi gia tr th khong can s dung chi ph n v san
pham e a ra quyet nh cho cac van e tren. Quyet nh gia ban trong doanh nghiep
tinh gon th khong bao gi e cap en chi ph n v san pham. Cong ty san xuat tinh
gon chu yeu tap trung vao viec tao ra gia tr cho khach hang tren th trng. Chnh gia
tr tao ra cho khach hang a xac nh gia ban. Gia ban khong lien he vi chi ph san
pham. Tiem nang cua n hang va li nhuan cua chuoi gia tr mi la nhng yeu to e
nha quan tr a ra quyet nh se nhan n hang hay khong.
Quyet nh t san xuat hay at ben ngoai lien quan en li nhuan cua
toan chuoi gia tr ch khong phai n v san pham. Viec s dung chi ph tieu chuan e
quyet nh t san xuat hay at ben ngoai la rat nguy hiem. Chi ph tieu chuan thng
dan en quyet nh sai lam. Neu chuoi gia tr co u nang lc e san xuat th khong co
ly do g phai at ngoai v nha may a tra tat ca cac chi ph nh may moc, con ngi,
nha xng
Khong can tnh chi ph cua mot n v san pham bi v ke toan quan tr
theo hng tinh gon thu thap chi ph, lap bao cao theo chuoi gia tr va tnh toan chi ph
san pham trung bnh ch khong phai chi ph mot n v san pham
54
Nhng khi chi ph cua mot san pham can tnh th co the s dung chi ph
theo nhan to va ac iem (Features & Characteristic Costing) e tnh mot cach n
gian. Chi ph theo nhan to tao ra chi ph cho mot san pham rieng biet t viec hieu cai g
thc s anh hng en chi ph cua mot san pham khi no i qua toan bo chuoi gia tr.
3.3.2.4 Cung cap thong tin tai chnh ung luc
Quan tr tinh gon la mot cach cua chien lc kinh doanh da vao thi
gian, vi muc ch la cai tien lien tuc toc o san xuat. oi vi nhng chien lc nh
the, viec co thong tin quan tr cham chang han sau nam ngay ke t khi ket thuc mot
hoat ong nao o th se khong ho tr c viec ra quyet nh hieu qua va kp thi. Do
o mot yeu cau at ra cua ke toan quan tr la can phai cung cap d lieu tai chnh ung
luc, bao cao phai c thc hien hang tuan, vao moi sang th 2 cua tuan ke tiep.
e at c ieu nay, ke toan quan tr phai n gian he thong tai khoan
mot cach triet e, giam bt viec phan bo chi ph chung, viec ghi chep va ieu chnh
hang ton kho hay theo doi chi ph theo tng n hang. Chi ph tieu chuan khong phu
hp cho quy trnh nay va v the nen c loai bo. Cac y sau nham giup ke toan quan tr
nam bat d lieu chuoi gia tr:
+ Doanh nghiep theo doi luong san pham thong qua quy trnh hn la
chi ph n v san pham th ke toan quan tr khong can theo doi chi ph theo n hang.
+ Ket noi d lieu theo quy trnh (hay chuoi gia tr) hn la cac cong
oan rieng re trong no nh o giam c viec theo doi, ghi chep chi ph cua tng cong
oan.
+ Neu hang ton kho thap va c kiem soat th khong phai ghi chep
hang ton kho trong he thong.
+ Ky hp ong dai han vi nha cung cap than thiet e giam i bt
c thi gian can thiet cua viec at hang.
Cac nha quan ly chuoi gia tr, ngi chu trach nhiem chnh ve quy trnh
san xuat, doanh thu, chi ph cua bo phan mnh rat can nhng d lieu tai chnh t thc te
phat sinh, khong co s phan bo hay but toan ieu chnh cua ke toan. e nha quan ly
chuoi gia tr nam vng c cac chi ph thuoc quan ly cua mnh va thay c anh
hng cua nhng hoat ong cai tien trong bo phan cua mnh ngay lap tc e co nhng
55
quyet nh thch hp. Do o, hang tuan ke toan quan tr can lap cac bao cao sau cho
moi chuoi gia tr:
+ Bao cao doanh thu: gom gia tr thc te cua san pham c xuat
giao cho khach hang, khong tnh gia tr cua hang ton kho.
+ Bao cao chi ph nguyen lieu, vat lieu: gom chi ph nguyen lieu, vat
lieu thc te c a vao quy trnh san xuat trong mot thi gian cho du la no a c
san xuat roi hay cha c san xuat.
+ Bao cao chi ph nhan cong: la ch tien lng nhan cong thc s xay
ra trong mot khoang thi gian, bao gom ca tien lng lam them gi va chi ph nhan
cong tam thi.
+ Bao cao cac chi ph c hach toan trc tiep vao chuoi gia tr.
3.3.2.5 Mau bao cao tai chnh n gian, de hieu
Thong thng, ke toan quan tr truyen thong s dung bao cao theo so d
am ph e s dung trong noi bo nhng loai bao cao nay thng gay kho hieu cho cac
nha quan ly cap thc hien, nhng ngi co hieu biet trung bnh ve ke toan ch cha noi
en cap nhan vien, nhng ngi t co hieu biet ve ke toan. V vay, nham phuc vu cho
cong tac quan ly, ke toan quan tr can cung cap bao cao hang tuan di dang n gian
hn e tat ca cac nhan vien, nha quan ly cung tham gia trong chuoi gia tr eu co the
hieu ro c nhng no lc t viec thc hien cac hoat ong cai tien cua ca bo phan a
mang s thay oi nh the nao thong qua cac thc o tai chnh. Bao cao ket qua kinh
doanh di dang n gian hn nh:









56

Bao cao ket qua kinh doanh bo phan Ao s mi
n v tnh: ngan ong
Tuan 1 cua Tuan 2 cua
quy I/2008 quy II/2008
Doanh thu thuan
100.000 90.000
Chi ph:
Nguyen vat lieu 31.300 28.900
Chi ph nhan cong 24.100 14.500
Chi ph cong cu dung cu 2.200 2.500
Chi ph khau hao 2.000 1.900
Chi ph ngoai khac 2.000 4.000
Chi ph nha xng 2.400 2.200
Tong chi ph 64.000 54.000
Li nhuan gop 36.000 36.000
Ty le li nhuan tren doanh thu 36% 40%

3.3.2.6 S dung thong tin cua Bang iem e quan tr chuoi gia tr
Bao cao Bang iem c thc hien cho tng chuoi gia tr hang tuan, gom
co ba phan, phan au la thc o anh gia thc hien Hoat ong san xuat, phan gia la
thong tin Nang lc san xuat va phan cuoi la thong tin tnh hnh Tai chnh. Muc ch cua
bang iem la e cung cap cac d lieu lien quan en hoat ong cua chuoi gia tr mot
cach n gian nhat. Ba thc o trong bang iem oc lap vi nhau va ngi quan ly
chuoi gia tr phai xem xet ca ba thc o e kiem soat va cai tien hoat ong cua chuoi
gia tr.
Phan tram nang lc san xuat tao ra gia tr cho khach hang c tnh bang
tong so vong quay san xuat x so lng hang c xuat i. Phan tram nang lc san xuat
khong tao ra gia tr cho khach hang la tong thi gian cho cac hoat ong lang ph nh
thi gian lam lai, san xuat d tha, thi gian ch i, thi gian cai at may moc
Nang lc san xuat co san la phan con lai cua tong nang lc san xuat tr i cho nang lc
57
danh cho hoat ong tao ra gia tr va nang lc danh cho hoat ong khong tao ra gia tr
cho khach hang. Trong bang iem, viec cai tien hoat ong chuoi gia tr ong ngha vi
viec loai bo cac hoat ong khong tao ra gia tr e a no thanh nang lc san xuat san
co cho doanh nghiep.
Bao cao li nhuan cua chuoi gia tr phan di cung the hien hoat ong
cua chuoi gia tr ap ng nhu cau cua khach hang nh the nao (doanh thu), va a loai
bo c lang ph tot the nao (giam chi ph) va nha may tan dung nang lc co san tot
the nao e lam tang doanh thu.
Thong tin bang iem th c bao cao hang tuan va c so sanh vi muc
ch ma chuoi gia tr a thiet lap cho viec cai tien hoat ong nham tao them nang lc
san xuat va nang lc tai chnh. Nha quan ly chuoi gia tr ket noi ke hoach cai tien lien
tuc va chien lc kinh doanh cua cong ty e thiet lap muc ch cho chuoi gia tr. Ke
hoach cai tien lien tuc thiet lap viec cai tien nang lc hoat ong va giam chi ph. Cac
muc ch cua chuoi gia tr phai c bao cao len lanh ao cap cao ni ma chien lc
kinh doanh va quyet nh marketing co the c thc hien e nh hng phat trien
doanh thu.
Li ch tai chnh chu yeu cua san xuat tinh gon khong ch la cat giam chi
ph ma con tao ra nang lc san xuat co san e cho phep cong ty co the nhan them n
hang, phat trien san pham mi, m rong th trng ma khong phai tang them chi ph.
Bang iem cua bo phan Ao thun c thc hien cho tuan th nhat va th
hai cua thang 5/2009:













58

Bang 7: Bang iem (Box Score) cua bo phan Ao thun

Bo phan Ao thun
4/5/2009 11/5/2009
Nang suat
614 693
Ty le giao hang ung
hen
75% 83%
Ty le san pham at yeu
cau
57% 61%
Thi gian san xuat
(Ngay)
30 28
Chi ph n v trung bnh
$3,45 $3,45
H
o
a
t

o
n
g

s
a
n

x
u
a
t

Thi gian thu tien
40 40
San xuat tao ra gia tr
cho khach hang
42% 42%
San xuat khong tao ra
gia tr cho khach hang
45% 48%
N
a
n
g

l

c

s
a
n

x
u
a
t


Nang lc san xuat san co 13% 10%
Doanh thu
3.756.357.000 3.756.357.000
Chi ph nguyen phu lieu
2.253.814.200 1.773.000.504
Chi ph nhan cong
1.014.216.390 1.502.542.800
Chi ph khac
131.472.495 142.741.566
Li nhuan
356.853.915 338.072.130
T
a
i

c
h

n
h

Ty le li nhuan tren
doanh thu
9,5% 9%

3.3.2.7 S dung bang iem va thong tin chi ph chuoi gia tr e ra
quyet nh
Doanh nghiep truyen thong s dung chi ph tieu chuan e a ra nhng
quyet nh quan trong nh la chao gia, t san xuat hay mua ngoai, khach hang va ty le
li mong muon, vay von va thc o hoat ong. Trong doanh nghiep tinh gon, nhng
quyet nh nay th da tren chi ph chuoi gia tr. Viec anh gia anh hng tai chnh cua
mot quyet nh kinh doanh, mot doanh nghiep tinh gon nhn vao anh hng cua quyet
nh en li nhuan va chi ph co the chap nhan c cua chuoi gia tr hn la ty le li
nhuan mong muon tren moi san pham.
59
Cac quyet nh kinh doanh da vao chi ph tieu chuan va ty le li nhuan
mong muon tren mot n v san pham th thng hay dan en sai lam. V chi ph tieu
chuan thng gia nh la tat ca cac chi ph (ngoai tr nguyen vat lieu) la co nh, trong
khi thc te mot n hang nao o hoac mot quyet nh t san xuat hay mua ngoai co the
anh hng bi cac chi ph khac na ch khong ch co bien ph theo phng phap truyen
thong. Khi thc hien cac loai quyet nh nay trong doanh nghiep tinh gon, nha quan ly
phai quan tam en Chi ph nao trong chuoi gia tr se thay oi? ieu nay a ra nhieu
thong tin ung an va co gia tr e a ra quyet nh.
Mot v du, gan ay cong ty nhan c yeu cau chao gia cua mot khach
hang Chau Au n hang vi so lng 38.000 san pham quan tay mot thang, neu nhan
hang khach se at hang cho en thang 6 nam 2010, n gia khach hang a ra la $5,30/
mot san pham.
Da tren chi ph tieu chuan, cong ty anh gia:
Thi gian lao ong e san xuat mot quan tay 2.975 giay
Chi ph lao ong moi n v san pham USD 2,3
Chi ph nguyen phu lieu cho mot n v san pham USD 2,1
Chi ph chung cho mot n v san pham USD 0,6
Chi ph chuan cho mot n v san pham USD 5,0
Khach hang chao gia $5,30/ mot san pham, vi mc gia nay th nha may
at c ty le li nhuan tang them tren mot n v san pham la 6%, t hn mc toi
thieu at ra cua nha may la 9%. Nha may chuyen hng xem xet kha nang at gia
cong ben ngoai:
Gia cua khach hang USD 5,30
Gia at cho cong ty T.M.G USD 4,50
Chi ph van chuyen USD 0,34
Tong chi ph at gia cong USD 4,84
Doanh thu hang thang (38.000 san pham) USD 201.400
Chi ph hang thang cho (38.000 san pham) USD 183.920
Li nhuan hang thang USD 17.480
Ty le li nhuan 9%
Cuoi cung, nha may a xac nhan vi khach hang nhan n hang nay va
em i at ngoai san xuat.
60
Vi thong tin tren, khi xem xet chi ph theo chuoi gia tr, thong tin cua ke
toan quan tr c ghi nhan lai nh sau:
Doanh thu hang thang hien tai $1,192,045
Chi ph nguyen vat lieu $739,068
Chi ph nhan cong san xuat $232,449
Chi ph may moc $11,271
Chi ph khac $70,384
Li nhuan $138,873
Li nhuan tren doanh thu 11,65%
Lam viec vi giam oc san xuat hang quan, cho thay rang e san xuat them 38.000 san
pham/thang can them 16 may va 20 cong nhan. Tnh toan chi ph la li nhuan cua
chuoi gia tr thay oi the nao neu nhan n hang:
Chi ph hien tai Chi ph tang them
Chi ph sau khi
nhan n hang
Doanh thu hang thang hien tai $1,192,045 $201,400 $1,393,445
Chi ph nguyen vat lieu $739,068 $124,868 $863,936
Chi ph nhan cong san xuat $232,449 $30,210 $262,659
Chi ph may moc $11,271 $9.690 $20,961
Chi ph khac $70,384 $70,384
Li nhuan $138,873 $175,505
Li nhuan tren doanh thu 11,65% 12,60%
Tong ket 3 phng an, khong nhan n hang, at san xuat ngoai, t san xuat:




61

Chi ph hien tai
at ngoai san
xuat
T san xuat

Khong nhan n
hang
Nhan n hang Nhan n hang
Doanh thu hang thang hien tai $1,192,045 $1,393,445 $1,393,445
Chi ph nguyen vat lieu $739,068 $899,208 $863,936
Chi ph nhan cong san xuat $232,449 $232,449 $262,659
Chi ph may moc $11,271 $11,271 $20,961
Chi ph khac $70,384 $83,304 $70,384
Li nhuan $138,873 $167,213 $175,505
Li nhuan tren doanh thu 11,65% 12% 12,60%
Nh vay, quyet nh tot nhat la nen t san xuat ch khong phai at ngoai san
xuat. Ngoai ra, khi t san xuat nha may de dang kiem tra chat lng hn la at lai n
v khac.
3.3.2.8 Khoa so
Bao cao doanh thu, chi ph cua tng chuoi gia tr a c lap hang tuan
va c cac giam oc san xuat s dung e kiem soat chi ph va giam chi ph. Bao cao
cuoi thang cho toan doanh nghiep ch can tong hp bao cao doanh thu, chi ph cua tng
chuoi gia tr va bo sung them chi ph ho tr cua nhng ngi khong thuoc vao bat ky
chuoi gia tr nao, bao gom nhan vien hanh chnh, nhan vien c ien, nhom cai tien,
nhan vien vi tnh, tong giam oc, pho tong giam oc, ke toan trng, ke toan tong hp,
thu quy. ay la nhng chi ph can thiet cho s ton tai cua cong ty, can thiet phai c
kiem soat va lap ngan sach, phai c ap dung cac bien phap cai tien lien tuc nh
Kaizens e giam bt nhng chi ph nay. Khong can thiet phai duy tr bat c he thong
nao e phan bo nhng chi ph nay vao chi ph chuoi gia tr v ngi quan ly cua chuoi
gia tr khong co cong cu kiem soat nhng chi ph nay. Nhng cong ty tinh gon muon
chuoi gia tr cua ho nham vao giam chi ph trc tiep thong qua viec cai tien lien tuc.
Neu nhng chi ph nay c phan bo vao chuoi gia tr, phng phap duy nhat e giam
chi ph la giam ty le phan bo, no lai nham ti viec tm kiem mot he thong phan bo
62
khong hoan hao hn la nham vao nhng hoat ong nham tang them gia tr cua khach
hang.
Bang 8: Bao cao ket qua kinh doanh dang toan bo
Thang
Quan tay Ao thun Ao smi Ao jaket Ho tr Tong
Doanh thu 0
Chi ph nhan cong
Chi ph nguyen vat lieu
Chi ph chuyen oi
Chi ph cong cu dung cu
Chi ph dch vu mua
ngoai

Chi ph khau hao
Chi ph nha xng
Chi ph khac
Tong chi ph
Li nhuan trc thue
Ty le li nhan/doanh
thu

ieu chnh
anh gia hang ton kho
Chenh lech ty gia
Chi ph san xuat chung
Li nhuan trc thue

Nhng but toan ieu chnh pha di e am bao bao cao tai chnh phu
hp vi chuan mc ke toan. Nguyen tac ieu chnh giong nh trong ke toan theo
phng phap truyen thong, khong co s khac biet.


63
3.3.2.9 anh gia hang ton kho
Trong cong ty hien nay ang duy tr mot lng rat t hoac khong co hang
ton kho. Ke toan quan tr theo hng tinh gon co the tnh hang ton kho theo phng
phap n gian o la phng phap tnh so ngay hang ton kho nhan vi chi ph nguyen
vat lieu va chi ph chuyen oi hang ngay c lay t chi ph chuoi gia tr.
anh gia hang ton kho bang phng phap s dung so ngay ton kho
So ngay trong
thang
Tong chi ph
nguyen vat lieu
Chi ph nguyen
vat lieu mot
ngay
Tong chi ph
chuyen oi
Chi ph chuyen
oi mot ngay
26 9.431.861.400 362.763.900 9.731.895.328 374.303.666
n vi tnh: ong
So ngay
ton kho
Chi ph nguyen
vat lieu
Chi ph
chuyen oi
Tong
Ton kho nguyen vat
lieu
10 3.627.639.000 0 3.627.639.000
San xuat d dang 3 1.088.291.700 561.455.500 1.649.747.200
Thanh pham 4 1.451.055.600 1.497.214.666 2.948.270.266
Tong 17 6.166.986.300 2.058.670.166 8.225.656.466

3.3.2.10 Ke toan quan tr cac khoan phai tra
oi vi bo phan quan Au, nha may a nhan c n hang cua khach
hang Perry Ellis cho ti thang 6 nam 2010, do o cac nguyen phu lieu co cung tieu
chuan nh lng quan, lot tui nha may co the ky hp ong mot nam vi nha cung cap
Toptide, trong o quy nh chat che ve chat lng, thi gian va so lng giao hang cu
the hang thang, e khi hang ve ke toan co the nhanh chong tien hanh thu tuc thanh
toan cho nha cung cap ma khong ton thi gian nhieu trong viec kiem tra oi chieu vi
cac ieu khoan cua hp ong.
64
Ben canh o, nha may nen xay dng he thong thong tin am bao nhng
thay oi ve n at hang cua nhom kinh doanh phai c cap nhat kp thi, chnh xac
cho ke toan e khong mat thi gian chuyen ngc ho s lai e nhom kinh doanh xac
nhan.
3.3.2.11 Van dung chi ph muc tieu vao viec kiem soat chi ph
Doanh nghiep nen van dung phng phap chi ph muc tieu nh la mot
cong cu e quan ly hieu qua hn, no e ra muc tieu cho cac hoat ong cai tien lien tuc
trong doanh nghiep. Phng phap chi ph muc tieu c bat au bang viec c tnh gia
ban cua san pham. Gia ban c tnh da vao cong dung va thuoc tnh cua san pham,
cac oi thu canh tranh tren th trng. Tren c s li nhuan mong i, doanh nghiep
phai xac nh chi ph san xuat va tieu thu co the chap nhan e tien hanh san xuat san
pham. Chi ph muc tieu c xac lap da vao chi ph co the chap nhan va chi ph c
tnh theo cac ieu kien san xuat hien co cua doanh nghiep. Chi ph muc tieu nay c
s dung e thc hien lo trnh cai tien va d an giam chi ph e em lai chi ph chuoi
gia tr at gan vi chi ph muc tieu, ap ng nhu cau khach hang mc cao nhat va
em lai li nhuan xng ang cho cong ty. Chi ph muc tieu la cong cu e doanh nghiep
theo uoi s hoan hao. Cong thc:
Gia ban c tnh USD 5,90
Tr: Li nhuan mong i USD 0,49
Chi ph co the chap nhan USD 5,41
Tr: Chi ph theo ieu kien hien tai USD 5,78
Chi ph muc tieu USD(0,37)
Chi ph theo ieu kien hien tai mac du vt qua chi ph co the chap nhan
nhng quy trnh san xuat van c thc hien v muc tieu giam i USD 0,37/ san pham
se c thc hien trc khi san pham i vao san xuat. Loai bo chi ph vt qua khong
co ngha la giam bt i cong dung cua san pham ma phai no lc ln e cat giam chi
ph tat ca cac bo phan t kinh doanh, thiet ke san pham, san xuat en hanh chnh
quan tr.



65
3.3- Kien ngh
Mo hnh ke toan quan tr theo hng tinh gon gan lien vi cuoc cach mang mi
trong phng thc san xuat kinh doanh, o la phng thc san xuat tinh gon e giup
doanh nghiep ton tai va phat trien trong ieu kien thieu nguon lc, von t, phu hp vi
cac doanh nghiep co quy mo va va nho nc ta.
Cac doanh nghiep trong nganh may mac co cung ac iem quy trnh hoat ong,
nguyen ly van hanh quy trnh hoat ong, mo hnh to chc quan ly hoat ong, phng
thc quan ly hoat ong nh cong ty QMI Industrial Viet Nam eu co the van dung cac
giai phap tren e am bao quy trnh san xuat tinh gon c van dung vao tat ca cac
lnh vc trong cong ty, tao thanh mot he thong ket noi chat che, thong tin cung cap gia
cac bo phan kp thi, bo may cong ty c van hanh nh mot c the song.
Qua phan tch ly luan va thc tien cua ke toan quan tr va ket hp vi moi
trng ke toan Viet Nam, ke toan quan tr phai hng en tnh linh hoat va phu hp
vi muc tieu va yeu cau quan ly cua nha quan tr. e ke toan quan tr phat huy c
tac dung, ngi lam e tai co nhng kien ngh sau:
+ Ve pha nha nc: Cho phep cac doanh nghiep c t xay dng he
thong ke toan quan tr phu hp vi ac thu cua loai hnh hoat ong. ong thi ho tr
tot hn cho doanh nghiep trong viec ao tao nhan lc, kp thi cap nhat chng trnh
quan ly, ke toan quan tr trong mo hnh to chc quan ly theo hng tinh gon cua cac
nc phat trien. a ra nhng khai niem, hng dan cap nhat nham tao ieu kien cho
ke toan quan tr co hieu biet tot hn ve nhng thay oi trong phng thc san xuat kinh
doanh mi e thc hien cac nghiep vu cua mnh tot hn.
+ Ve pha doanh nghiep:
- e thong tin cua ke toan quan tr co hieu lc cho viec ra quyet
nh va tiep tuc cai tien lien tuc chuoi gia tr trong phng thc san xuat tinh gon. Ke
toan quan tr phai chuyen oi thong tin cung cap cua mnh, t viec nhn vao cac thong
tin a xay ra thanh nhn vao cac thong tin ang dien ra trong hoat ong san xuat kinh
doanh. Van e nay oi hoi nhan vien ke toan quan tr phai c ao tao kien thc
chuyen mon va kha nang phan tch hoat ong kinh doanh.
66
- Doanh nghiep nen thc hien tot viec sap xep cac bo phan san
xuat theo chuoi gia tr va nhanh chong phan cong trc tiep nhng ngi con lai vao
chuoi gia tr.
- Thi gian chuyen oi ban au nen mi s tham gia cua n v
kiem toan e oi ngu ke toan t tin trong lo trnh thc hien tng phan hanh trong ke
toan quan tr theo hng tinh gon.
- Cai tien moi quan he gia bo phan ke toan vi cac bo phan quan
ly, bo phan san xuat kinh doanh. Tat ca ban lanh ao, oi ngu quan ly phai cung ho tr
ke toan e viec thu thap, x ly va phan tch he thong thong tin ke toan quan tr theo
hng tinh gon c chnh xac, kp thi.
- Nhanh chong chuyen oi phan mem phu hp vi mo hnh san
xuat tinh gon va ke toan quan tr theo hng tinh gon.


















67
KET LUAN
Vi moi trng kinh doanh bien ong nh hien nay, luon oi hoi mot s linh
ong trong quy trnh san xuat, keo theo s thay oi cua cac yeu to san xuat lam cho
viec phan loai chi ph thanh chi ph trc tiep va chi ph gian tiep, viec xay dng chi ph
nh mc va ieu chnh nh mc lien tuc se gay ra nhieu kho khan va ton kem cac
nh doanh nghiep.
Nham hoan thien hn to chc cong tac ke toan quan tr tai cong ty QMI
Industrial Viet Nam noi rieng va cac doanh nghiep trong nganh may mac ang va se ap
dung phng thc san xuat tinh gon noi chung, e tai a a ra mot so giai phap nham
cung cap thong tin nhanh hn, tot hn cho ban lanh ao trong viec a ra cac quyet
nh kinh doanh. Trong o, giai phap tap hp chi ph va lap bao cao theo chuoi gia tr,
thc hien cac quyet nh ngay tai chuoi gia tr thc s co nhieu u iem hn la da va
he thong chi ph tieu chuan. Mot trong nhng u iem o la lam n gian hoa he thong
so sach, nhng van am bao cung cap thong tin chnh xac t hoat ong san xuat ang
dien ra ch khong phai thong tin trong qua kh.
Ngoai ra, e tai cung e cap en mot so giai phap ho tr t pha nha nc cung
nh t pha doanh nghiep e nam bat c tot hn ve phng phap ke toan quan tr
theo hng tinh gon cho cac doanh nghiep ap dung phng thc san xuat tinh gon.
ay la mot nh hng mi trong ke toan quan tr va kha nang nghien cu cua
tac gia lai co gii han nen mac du a co nhieu co gang nhng e tai van khong tranh
khoi nhng thieu sot. Knh mong quy Thay, Co, cac anh ch ong nghiep quan tam giup
gop y kien them e e tai c hoan thien hn.
Phu luc 2.1
Can c tren n at hang va d oan tnh hnh tieu thu, tng bo phan kinh doanh lap d
toan tieu thu cua bo phan mnh.

D toan tieu thu san pham quy 3 nam 2009 cua bo phan Quan Au

n v tnh: USD
Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 San lng tieu thu
d kien
136.000 277.000 156.000 569.000
2 Gia FOB d
kien/san pham
USD 7,3 USD 7,3 USD 7,3 USD 7,3
3 Doanh thu d toan USD 992.800 USD 2.022.100 USD 1.138.800 USD 4.153.700




Phu luc 2.2
D toan san xuat


Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 San lng tieu thu d kien 136.000 277.000 156.000
2 Ton kho cuoi ky 2.700 5.500 4.700
3 Tong nhu cau 138.700 282.500 160.700
4 Ton kho au ky 7.000 2.700 5.500
5 Lng san pham can san
xuat
131.700 279.800 155.200 556.700








Phu luc 2.3
D toan nguyen vat lieu trc tiep


n v tnh: USD
Quy 3 S
T
T
Ch tieu Thang 7 Thang 8 Thang 9
1 Lng san pham can san xuat 131.700 279.800 155.200
2 nh mc nguyen vat lieu (m) 0.8 0.8 0.8
3 Tong NVL tieu hao (m) 105.360 223.840 124.160
4 Ton kho NVL cuoi ky 2.100 4.470 2.480
5 Tong nhu cau NVL (m) 107.460 228.310 126.640
6 NVL ton kho au ky 2.150 4.560 2.500
7 D toan nhu cau NVL (m) 105.310 223.750 124.140
8 nh mc gia NVL (USD/m) USD 5,3 USD 5,3 USD 5,3
9 D toan nhu cau NVL (USD) USD 58.143 USD 1.185.875 USD 657.942
10 D toan chi ph NVL (USD) USD 558.408 USD 1.186.352 USD 658.048




Phu luc 2.4
D toan chi ph nhan cong trc tiep


n v tnh: USD
Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 D toan san pham san xuat
(san pham)
131.700 279.800 155.200
2 nh mc thi gian san xuat
(gi)
0,01 0,01 0,01
3 Tong nhu cau gi cong 1.317 2.798 1.552
4 n gia nhan cong trc tiep
(USD)
0,22 0,22 0,22
5 D toan chi ph NCTT (USD) 289,77 615,56 341,44 1.246,77





Phu luc 2.5
D toan chi ph san xuat chung


n v tnh: USD
Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 D toan bien ph
SXC

2 Chi ph NVL trc
tiep
USD 33.500 USD 71.180 USD 39.480 USD 144.160
3 Chi ph nhan cong
trc tiep
USD 24.120 USD 51.250 USD 28.420 USD 103.790
4 Bien ph trc tiep USD 57.620 USD 122.430 USD 67.900 USD 247.950
5 Bien ph san xuat
chung (=30% x bien
ph TT)
USD 17.286 USD 36.729 USD 20.370 USD 74.385
6 D toan nh ph
SXC
USD 38.000 USD 38.000 USD 38.000 USD 114.000
7 Lng SXC USD 13.000 USD 13.000 USD 13.000 USD 39.000
8 Khau hao SXC USD 25.000 USD 25.000 USD 25.000 USD 75.000
9 D toan CPSXC USD 112.906 USD 197.159 USD 126.270 USD 436.335
10 Tr chi ph khau hao USD (25.000) USD (25.000) USD (25.000) USD (75.000)
11 D toan tien mat cho
SXC
USD 87.906 USD 172.159 USD 101.270 USD 361.335



Phu luc 2.6
D toan von bang tien

n v tnh: USD
Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 Tong doanh thu USD 992.800 USD 2.022.100 USD 1.138.800 USD 4.153.700
2 Thu tien vao tai
khoan (80%)
USD 794.240 USD 1.617.680 USD 911.040 USD 3.322.960
3 Thu n thang
trc (20%)
USD 247.130 USD 198.560 USD 404.420 USD 850.110
4 Tong thu USD 1.041.370 USD 1.816.240 USD 1.315.460 USD 4.173.070

Phu luc 2.7
Bao cao KQKD theo phng phap so d am ph

n v tnh: USD
Quy 3
S
T
T
Ch tieu
Thang 7 Thang 8 Thang 9
Cong
1 Tong doanh thu USD 992.800 USD 2.022.100 USD 1.138.800 USD 4.153.700
2 Tong bien ph USD 892.037 USD 1.734.060 USD 1.003.666 USD 3.629.763
3 Bien ph san xuat USD 789.807 USD 1.647.640 USD 953.886 USD 3.391.333
4 Bien ph ban
hang + quan ly
DN
USD 102.230 USD 86.420 USD 49.780 USD 238.430
5 So d am ph USD 100.763 USD 288.040 USD 135.134 USD 523.937
6 Tong nh ph USD 54.581 USD 54.581 USD 54.581 USD 163.743
7 nh ph san xuat USD 39.192 USD 39.192 USD 39.192 USD 117.576
8 nh ph BH +
QLDN
USD 15.389 USD 15.389 USD 15.389 USD 46.167
9 Li nhuan d
toan
USD 46.182 USD 233.459 USD 80.553 USD 360.194

























Phu luc 2.8
PHIU HNH TRNH MAY CHI TIT
M HNG: # GCS5019W BN: TP:
MU: NHOM CT: SIZE: S LNG:
STT Tn Cng oan
n gia
ng/sp
Ngi thc hin
(s the)
Ghi chu
7 Ep nhan ap 30.3
8 Vt s vong c 46.0
9 Vt s ap c sau 30.3
10 Sang du,lc hong c may ap 72.6
11 Ui gp canh nep cuc 14.5
12 Diu nep khuy 13.3
13 Ga nep + chm du tm c 130.7
14 Bm nep, khoa nep 72.6
15 M + hp nep ln 1 118.6
16 Got u nep, bm tm 36.3
17 Sd , VS phi nach vao TT 92.0
18 M phi nach *2 70.2
19 Sd,VS phi sn TT vao TT*2 96.8
20 M phi sn TT *2 72.6
21 Vt s vai con + so phi 67.8
22 M vai con 42.4
23 Bam dau, so vai tra tay 181.5
24 M vong nach 77.4
25 Ni vin , xa vin 14.5
26 Sd, ghim u la c 84.7
27 Vin c , so hong c 92.0
28 M canh trn dy vin 66.6
29
M c,got le,ln u nep,m nep ln 2 159.7
30 May lai ao+ got le 84.7
31 Vs sn ta,gn nhan, xen ui nep 169.4
32 Khoa sn ep ta , m nhan 139.2
33 May lai tay 89.5
34 Di ui nep 23.0
35 nh bo 25.4
36 Thua khuy 41.1
37 Sang du cuc 24.2
38 nh cuc ( 3 cuc + 1 dp ) 41.1
39 Ln ao, v sinh cng nghip 24.2
40 Ct ch, cai cuc (2 cuc ) 24.2
41 Kim hang 111.0
42 Kim hang (quan ly s liu) 117.5
TAI LIEU THAM KHAO

Tieng Viet
1. Nguyen Song Bnh, Tran Th Thu Ha, Quan ly chat lng toan dien- Con
ng cai tien va thanh cong, NXB KHKT.
2. PGS.TS. ao Van Tai, TS. Vo Van Nh, Tran Anh Hoa (2003), Ke toan quan
tr ap dung cho cac doanh nghiep Viet Nam, Nha xuat ban tai chnh.
3. PGS.TS. Trng Ba Thanh (2008), Giao trnh ke toan quan tr, NXB Giao
duc.
4. PGS. TS. Trng Ba Thanh; TS Nguyen Cong Phng, Quan tr chi ph theo
li nhuan muc tieu va kha nang van dung tai Viet Nam.
5. ThS. Pham Rin, Ke toan chi ph da tren hoat ong, tapchiketoan.info
6. MeKong Capital, San xuat tinh gon-Quan tr san xuat.
7. Tap the tac gia khoa ke toan kiem toan (1997), Ke toan quan tr, ai hoc
Quoc gia Tp.HCM, Trng ai hoc Kinh te TP.HCM.

Tieng Anh
1. Brian Maskell & Bruce Baggaley (2006), What's It All About?, Target
Magazine, 1st Issue, published by AME.
2. Brian Maskell, What is Lean Accounting.
3. Brian H. Maskell, Future of Management Accounting in the 21
st
centery.
4. Bruce L. Baggaley (May/June 2003), Costing by Value Stream, Journal of
Cost Management, Volume 17, Number 3, pages 24-30.
6. Nicholas S. Katko, CPA, Value Stream Costing & Decision-Making Lead To
Significant Business Growth.
7. Joe Stenzel(2007), Lean Accounting.
8. Peter Milroy, CMA, Lean Accounting & throughput accounting.
9. Ross Maynard, Lean Accounting: Tools for Lean Transformation.
10. Ross Maynard (Oct.2006), Practice Lean Accounting, Financial
Management.