K TON CHI PH THEO PH#$NG PHP CHI PH M%C TIU

TARGET COST APPROACH TO COST ACCOUTING

TR !NG B THANH Tr !ng $&i h)c Kinh t+, $&i h)c $ N/ng

TM T(T Tnh gi theo chi ph m c tiu Target Cost l m#t trong cc ph&'ng php hi(n *+i trong kton qu/n tr1. Tnh &u vi(t c3a Ph&'ng php * *&4c th5a nh7n trn th- gi8i v chi ph m c tiu l m#t cng c khch l( v t+o thu7n l4i cho vi(c lin k-t gi:a cc b# ph7n c3a qui trnh ch- t+o (Kaplan v Atkinson, 1998). K- ton qu/n tr1 < n&8c ta m8i hnh thnh trong vi n=m g?n *y. M#t cu hAi *Bt ra l vi(c p d ng cc ph&'ng php tnh gi s/n phCm hi(n *+i li(u c thE *&4c thFc hi(n. Bi vi-t nhGm gi8i thi(u ph&'ng php chi ph m c tiu, m#t mBt, gip cho ng&Hi *Ic lm quen v8i m#t ph&'ng php khc vJ k- ton chi ph, t5 * c thE cung cKp nh:ng ki-n thLc h:u ch cho cc nh qu/n tr1 doanh nghi(p *E c *1nh h&8ng v7n d ng m#t cng c qu/n l hi(u qu/ h'n. MBt khc bi vi-t ny cMng *J c7p *-n kh/ n=ng v7n d ng ph&'ng php chi ph m c tiu < Vi(t Nam. ABSTRACT Target Cost accounting is one of the modern approaches in management accounting. The advantage of this approach is recognized in the world because target cost is a tool enabling and facilitating the integration of various sections of the manufacturing process (Kaplan and Atkinson, 1998). Management accounting has been used in our country in recent years. One question arising is whether it is possible to apply modern cost accounting approaches. This paper is to introduce target cost approach, on one hand, as a different approach to cost accounting, hence helping business managers to use management tools more effectively. On the other hand, this paper also discusses the possibility of applying the target cost approach to Vietnam.

1.

!t v%n ()

K" ton chi ph v tnh gi thnh s&n ph)m truy+n th,ng d.a trn cc khi ni1m 23n gi&n nh/ chi ph tr.c ti"p/chi ph gin ti"p; chi ph c, 24nh/chi ph bi"n 26i; chi ph 24nh m7c/chi ph th.c t". Cch phn chia chi ph ny 2/9c s: d;ng nh=m ph;c v; cho vi1c ra quy"t 24nh nh/ xc 24nh k"t qu& theo s&n ph)m ho?c qu&n tr4 hng t@n kho. S. pht triAn mBnh mC cEa khoa hFc cng ngh1, cEa mi tr/Gng kinh t", t6 ch7c s&n xuIt v qu&n l trong nhJng nKm gLn 2y 2 &nh h/Mng 2ng kA cc ph/3ng php k" ton chi ph truy+n th,ng M cc n/Nc trn th" giNi v Vi1t Nam c lC cOng khng n=m ngoi tro l/u 2 m?c d m7c 2P &nh h/Mng c nhi+u khc bi1t. ThQt vQy, s. ti"n triAn cEa mi tr/Gng 2 lm thay 26i 2i+u ki1n v y"u t, s&n xuIt: - TrR nguyn vQt li1u, bi"n ph tr.c ti"p vNi kh,i l/9ng s&n xuIt ho?c tiu th; cng ngy cng gi&m; - Trong nhi+u tr/Gng h9p, vi1c phn loBi chi ph thnh chi ph tr.c ti"p v chi ph gin ti"p l t/3ng 2,i kh khKn 2,i vNi mPt doanh nghi1p s&n xuIt khi m doanh nghi1p phn chia qu trnh s&n xuIt thnh nhi+u giai 2oBn c m7c 2P 2Pc lQp cao; - Khi ni1m chi ph 24nh m7c chS c gi tr4 trong mPt mi tr/Gng t/3ng 2,i 6n 24nh. Trong mi tr/Gng 2/9c gFi l bi"n 2Png khng ngRng nh/ hi1n nay, vi1c 2i+u chSnh 24nh m7c sC diUn ra lin t;c. Th.c t" ny dWn 2"n s. xem xt lBi th/Gng xuyn 24nh m7c chi ph.

Nh/ vQy, nhJng l do trn 2y gi&i thch s. ti"n triAn cEa k" ton chi ph tR ph/3ng php truy+n th,ng thnh nhJng ph/3ng php hi1n 2Bi, 2/9c bi"t l ph/3ng php chi ph m;c tiu (target costing), ph/3ng php chi ph theo hoBt 2Png (Activity Based Costing, vi"t tXt l ABC). Cc ph/3ng php k" ton mNi ny 2/9c 7ng d;ng ph6 bi"n M nhJng n/Nc c cng ngh1 pht triAn cao nh/ MY, NhQt, Canada. Ngay c& cc n/Nc 2ang pht triAn nh/ Trung Qu,c cOng bXt 2Lu 7ng d;ng cc ph/3ng php ny. Hai ph/3ng php trn 2y ch/a 2/9c bi"t nhi+u M Vi1t Nam, n3i m mi tr/Gng kinh t" ch/a pht triAn v cng ngh1 s&n xuIt cn thIp. Tuy nhin, 2i+u ny khng thA ni l cc ph/3ng php mNi ny khng 2/9c vQn d;ng M cc doanh nghi1p trong t/3ng lai gLn, 2?c bi1t l cc doanh nghi1p lin doanh vNi n/Nc ngoi. Bi vi"t ny nh=m giNi thi1u ph/3ng php chi ph m;c tiu, mPt m?t, gip cho sinh vin lm quen vNi mPt ph/3ng php mNi v+ k" ton chi ph, m?t khc, c thA cung cIp nhJng ki"n th7c hJu ch cho cc nh qu&n tr4 doanh nghi1p 2A c 24nh h/Nng vQn d;ng mPt cng c; qu&n l hi1u qu& h3n. 2. N+i dung ph-.ng php chi ph m/c tiu Ph/3ng php chi ph m;c tiu c ngu@n g,c tR NhQt B&n. Ph/3ng php ny 2 2/9c p d;ng kA tR sau nKm 1980 bMi cc cng ty lNn nh/ Toyota, NEC, Sony v Nissan. MPt t6 ch7c qu,c t" 2/9c thnh lQp do mPt s, cc tQp 2on cng nghi1p lNn, gFi l Consortium for Avanced Management-International (gFi tXt l CAM-I), 2A pht triAn cc ph/3ng php k" ton qu&n tr4 hi1n 2Bi 2 24nh ngh[a v+ chi ph m2c tiu nh/ sau: Ph/3ng php chi ph m2c tiu l t6ng thA cc ph/3ng php, cng c; qu&n tr4 cho php 2Bt 2/9c m;c tiu chi ph v m;c tiu hoBt 2Png M giai 2oBn thi"t k" v k" hoBch ha s&n ph)m mNi. Ph/3ng php cOng cho php cung cIp mPt c3 sM kiAm sot M giai 2oBn s&n xuIt v b&o 2&m cc s&n ph)m ny 2Bt 2/9c m;c tiu l9i nhuQn 2 2/9c xc 24nh ph h9p vNi chu k\ s,ng cEa s&n ph)m1 MPt 2iAm l/u trong 24nh ngh[a ny l chi ph m;c tiu lin quan 2"n kh& nKng l9i nhuQn cEa s&n ph)m gXn vNi chu k\ s,ng s&n ph)m, mPt cch ti"p cQn khc bi1t vNi cc ph/3ng php truy+n th,ng. Theo Takao Tanaka (1993), ph/3ng php chi ph m2c tiu l cc n6 l.c 2/9c th.c hi1n trong cc giai 2oBn k" hoBch ha v s&n xuIt s&n ph)m nh=m 2Bt 2/9c m;c tiu chi ph 2 2/9c xc lQp... m;c tiu l cho php s&n xuIt ra cc s&n ph)m vNi m;c tiu l9i nhuQn trong su,t chu k\ s,ng cEa s&n ph)m. ]4nh ngh[a cEa Takao cho thIy, chi ph m;c tiu l mPt cng c; qu&n tr4 theo m;c tiu l9i nhuQn c ch 2"n chu k\ s,ng cEa s&n ph)m. Nh/ vQy, 24nh ngh[a v+ ph/3ng php chi ph m;c tiu nhIn mBnh m;c tiu cLn ph&i 2Bt 2/9c v thGi gian phn tch l chu k\ s,ng cEa s&n ph)m. ]i+u ny lm cho ph/3ng php chi ph m;c tiu khc vNi ph/3ng php chi ph theo 24nh m7c truy+n th,ng. TR 2 chi ph m2c tiu trM thnh mPt cng c; qu&n tr4 chi ph m nh hoBch 24nh chnh sch hoBt 2Png s: d;ng trong cc giai 2oBn thi"t k" v s&n xuIt 2A c&i ti"n qu trnh s&n xuIt, gi&m chi ph s&n xuIt trong t/3ng lai (Kaplan v Atkinson, 1998) M hnh ph-.ng php chi ph m/c tiu M?c d cc nguyn tXc cEa ph/3ng php chi ph m;c tiu 2/9c trnh by theo l thuy"t t/3ng 2,i gi,ng nhau, cc m hnh 2/a ra cEa ph/3ng php ny c mPt vi khc bi1t. Cc s3 2@ 2.1; 2.2; v 2.3 minh hFa cEa mPt m hnh cEa Sakurai (1990)2.

1 2

Ngu@n: Les mthodes nouvelles de comptabilit de gestion, trong Comptabilits de gestion, Marqus,1998 ]/9c trch dWn bMi Marqus, 1998.

Chi ph /Nc tnh Giai 2oBn phc hFa/gi&m chi ph s&n xuIt Chi ph m;c tiu

C&i ti"n qu trnh phc th&o SX v cng ngh1

1
Chi ph m;c tiu Kaizen chi ph k" hoBch Chi ph trLn (giNi hBn trn) Chi ph th.c t" Kaizen chi ph th.c t" Chi ph trLn C&i ti"n cc ph/3ng php s&n xuIt

2
Ti"p t;c c&i ti"n ph/3ng php s&n xuIt

S" 45 2.1. Qu6n tr8 chi ph s6n xu:t theo Sakurai Khi ni1m kaizen c thA 2/9c hiAu nh/ l s. xem xt c&i ti"n khng ngRng chi ph nh=m duy tr lin t;c t^ l1 chi ph/l9i nhuQn M m7c t,t nhIt (Marqus, 1998). Kaizen costing quan tm 2"n nhQn di1n nhJng c3 hPi 2A c&i ti"n chi ph trong giai 2oBn ch" tBo.
Cc giai (o1n pht tri2n s4n ph6m Nghin c7u th4 tr/Gng Bn hng LQp k" hoBch Chi ph /Nc tnh theo cc 2i+u ki1n s&n xuIt Xc lQp chi ph m;c tiu Li nhuQn mong 29i Chi ph c thA 2/9c chIp nhQn Qu4n tr7 chi ph

Phc th&o qui trnh s&n xuIt

Phn tch gi tr4

Php th: th.c nghi1m

D. ki"n cc qui trnh ch" tBo Phn tch gi tr4 D. ki"n trang thi"t b4 v nguyn vQt li1u Phn tch gi tr4 LXp 2?t my mc thi"t b4

S&n xuIt th: Ti"n hnh s&n xuIt

S" 45 2.2. Chi ph m2c tiu v cc giai 4o&n s6n xu:t s6n ph;m

Th.c hi1n chi ph m;c tiu v thi"t lQp chi ph 24nh m7c Chi ph 24nh m7c

Gi bn m;c tiu (d. ki"n)

L9i nhuQn m;c tiu

Chi ph trLn Gi&m chi ph khng ngRng (cost kaizen)

]nh gi t6ng thA gi tr4 Chi ph /Nc tnh Chi ph m;c tiu

Giai 2oBi phc th&o/Giai 2oBn pht triAn s&n ph)m

Giai 2oBn s&n xuIt

S" 45 2.3. Ph "ng php chi ph m2c tiu = Toyota 4 >c trnh by b=i Sakurai Ph/3ng php chi ph m;c tiu 2/9c bXt 2Lu b=ng vi1c /Nc tnh gi bn cEa s&n ph)m. Gi bn /Nc tnh d.a vo cng d;ng v thuPc tnh cEa s&n ph)m, cc 2,i thE cBnh tranh trn th4 tr/Gng. Trn c3 sM l9i nhuQn mong 29i, doanh nghi1p ph&i xc 24nh chi ph s&n xuIt v tiu th; c thA chIp nhQn 2A ti"n hnh s&n xuIt s&n ph)m. Chi ph m;c tiu 2/9c xc lQp d.a vo chi ph c th? ch:p nh@n v chi ph Ac tnh theo cc 4iCu kiDn s6n xu:t hi1n c cEa doanh nghi1p. M_i giai 2oBn pht triAn s&n ph)m sC 2/9c 2nh gi nh=m 2Bt 2/9c m;c tiu chi ph 2 xc 24nh. Vi1c 2nh gi ny d.a trn phn tch gi tr4 nh=m 2nh gi vi1c thi"t k" s&n ph)m v nhQn di1n cc c3 hPi c thA c&i ti"n gi tr4 cEa s&n ph)m. Ba giai (o1n th9c hi:n ph-.ng php chi ph m/c tiu 1) Xc 48nh chi ph m2c tiu theo cc bE ph@n s6n ph;m s6n xu:t Chi ph m;c tiu ph&i 2/9c xc 24nh theo tRng bP phQn cIu thnh s&n ph)m. Vi1c xc 24nh chi ph cho cc thnh phLn ny ph&i d.a vo m7c 2P quan trFng khc nhau v+ vai tr cEa cc thnh phLn 2,i vNi s&n ph)m, v tR 2 xc 24nh t^ l1 chi ph cEa tRng thnh phLn trong t6ng s, chi ph cEa s&n ph)m theo t^ l1 thuQn vNi m7c 2P quan trFng cEa n. LIy v d; s&n ph)m 2@ng h@ bo th7c lm minh hFa. Nh qu&n tr4 ph&i xem xt tLm quan trFng (thng qua cho 2iAm) cEa m_i mPt trong cc /u tin sau 2A quy"t 24nh phn b6 chi ph: tnh chnh xc, mWu m, hoBt 2Png yn l?ng, chung bo th7c, 2P b+n vJng. 2) TF chGc thHc hiDn cc m2c tiu chi ph 4 xc 48nh Giai 2oBn 2Lu lin quan 2"n qu trnh phn tch. Giai 2oBn th7 hai ny lin quan 2"n t6 ch7c th.c hi1n. Qu trnh th.c hi1n chi ph s&n xuIt cLn ph&i pht hi1n nhJng thnh phLn cEa s&n ph)m c chi ph qu cao so vNi tLm quan trFng 2/9c xc 24nh M b/Nc th7 nhIt. Qu trnh s&n xuIt nhJng bP phQn ny ph&i 2/9c 2i+u chSnh, p d;ng cc nguyn tXc v ph/3ng php qu&n l nghim ng?t 2A gi&m chi ph s&n xuIt. Bn cBnh 2, M giai 2oBn ny cOng cLn pht hi1n cc thnh phLn cEa s&n ph)m c chi ph qu thIp so vNi tLm quan trFng cEa n. Vi1c s&n xuIt cc thnh phLn ny cOng 2/9c 2i+u chSnh cho ph h9p vNi tLm quan trFng cEa n trong s&n ph)m s&n xuIt. 3) $nh gi k+t qu6 Th.c hi1n qu trnh s&n xuIt theo ph/3ng php chi ph m;c tiu c thA dWn 2"n mPt trong ba tr/Gng h9p sau: - Chi ph th.c t" 2Bt 2"n chi ph trLn: cLn ph&i dRng lBi cc hoBt 2Png M giai 2oBn hai v s&n ph)m s&n xuIt khng mang lBi l9i nhuQn.

Ch/a 2Bt 2"n chi ph trLn nh/ng 2Bt 2"n chi ph m;c tiu: trong tr/Gng h9p ny, cLn xem xt lBi giai 2oBn mPt v giai 2oBn hai. Ph&i xem xt kY qu trnh phc hFa s&n ph)m 2 h9p l ch/a ho?c xem xt lBi cc b/Nc trong giai 2oBn s&n xuIt 2A gi&m chi ph. V d; cc ph/3ng php c thA 2/9c vQn d;ng M giai 2oBn s&n xuIt nh=m lm cho chi ph th.c t" nh` h3n chi ph m;c tiu o K" hoBch ha t,t h3n qu trnh ch" tBo s&n ph)m; o L.a chFn 2Lu t/ h9p l; o L.a chFn cng ngh1 ph h9p mang lBi hi1u suIt cao; o VQn d;ng h1 th,ng s&n suIt k4p thGi (Just-in time) 2A loBi trR cc chi ph pht sinh do chG 29i cc y"u t, s&n xuIt, chG 29i mPt giai 2oBn no 2 ho?c do d. trJ qu cao. o H1 th,ng qu&n tr4 chIt l/9ng t6ng thA 2A trnh lng ph chi ph.

3. Th9c t; v<n d/ng Ph-.ng php = Nh<t B4n Ph/3ng php chi ph m;c tiu mang lBi nhi+u ch l9i cho h1 th,ng qu&n tr4 chi ph. ]i+u ny 2/9c minh ch7ng qua s, li1u v+ 7ng d;ng ph/3ng php ny M cc doanh nghi1p NhQt B&n theo mPt nghin c7u vo nKm 19923. L>nh v9c cng nghi:p Cng nghi1p t Cng nghi1p 2i1n t: S&n xuIt my cng c; Thi"t b4 chnh xc S&n ph)m ha hFc, d/9c ph)m Th.c ph)m Luy1n gang thp Cng nghi1p giIy 4. K;t lu<n PhLn cu,i cEa bi vi"t ny mu,n xem xt kh& nKng vQn d;ng ph/3ng php chi ph m;c tiu M Vi1t Nam. Ph/3ng php chi ph m;c tiu l mPt trong cc ph/3ng php hi1n 2Bi trong k" ton qu&n tr4. Ph/3ng php ny ph h9p vNi mi tr/Gng s&n xuIt ni chung l c s. t. 2Png ha cao v t6 ch7c s&n xuIt tin ti"n. Tnh /u vi1t cEa Ph/3ng php 2 2/9c thRa nhQn trn th" giNi v chi ph m;c tiu l mPt cng c; khch l1 v tBo thuQn l9i cho vi1c lin k"t giJa cc bP phQn cEa qui trnh ch" tBo (Kaplan v Atkinson, 1998). Ph/3ng php ny c va hon ton mNi M n/Nc ta, n3i m k" ton qu&n tr4 2ang M giai 2oBn 2Lu cEa qu trnh hnh thnh. Tuy nhin, vi1c ti"p cQn k" ton qu&n tr4 trong b,i c&nh mNi M n/Nc ta khng nn 2i theo nhJng ph/3ng php truy+n th,ng m ph&i c s. sng lFc cLn thi"t v ti"p cQn nhJng ph/3ng php hi1n 2Bi. M?c d mi tr/Gng kinh t", kY thuQt, cng ngh1 v t6 ch7c qu&n l M n/Nc ta c s. cch bi1t lNn so vNi cc n/Nc pht triAn, kh& nKng vQn d;ng ph/3ng php ny trong cc cng ty c p d;ng qui trnh cng ngh1 v t6 ch7c s&n xuIt tin ti"n, nhIt l cc cng ty lin doanh v c v,n 2Lu t/ n/Nc ngoi l hon ton c thA. H3n nJa, giNi thi1u ph/3ng php chi ph m;c tiu nh=m gip cho ng/Gi 2Fc ti"p cQn mPt ph/3ng php mNi trong k" ton qu&n tr4 hi1n 2Bi. % cng ty p d/ng Ph-.ng php 100 88,5 82,5 75 31,3 28,6 23,2 0

Ngu@n: Les mthodes nouvelles de comptabilit de gestion, trong Comptabilits de gestion, Marqus,1998

TI LIAU THAM KHCO [1] [2] [3] Marqus, E., 1998. Les mthodes nouvelles de comptabilit de gestion. Ch/3ng trong comptabilits des gestion. Nh XuIt b&n Nathan. Kaplan, R. S. v A. A. Atkinson, 1998. Cost-Based Decision Making. Ch/3ng trong Advanced Management Accounting. Prentice Hall, Upper Saddle River, New Jersey. Monden, Y. v Hamada, K., 1991. Target Costing and Kaizen Costing in Japanese Automobile Companies. Journal of Management Accounting Research, vol. 3, autumn. Tani, T., H. Okano, N. Shimizu, Y. Ywabuchi, J. Fukuda, v S. Cooray. 1994. Target Cost Management in japanese Companies : current state of the Art. Journal of Management Accounting Research, vol. 5, tr. 67-81. T. Tani, 1995. Interactive Control in Target Cost Management. Journal of Management Accounting Research, vol. 6, tr. 399-414.

[4]

[5]