Hoàn thiện mô hình kế toán quản trị chi phí trong các xí nghiệp khai thác công trình thủy lợi trên địa bàn Hải Dương

VAN DE HOM NAY
(
So 02
(79)-2010 )
Hoan thien mo
hinh
ke toan quan trj chi
phi
trong cac
xi
nghiep khai thac cong
trinh
thuy
l(ti
tren dia ban Hai
Dufcfng
Ths.
Dd Thj
Nhan*
•y "Wdi DiiPng Id
mdt tinh ndng nghiep ndm trong viing Ddng Bdng chdu thd sdng Hong. Tren
r~m
dia bdn Tinh cd 12 xi nghiep khai thdc cdng trinh thuy ldi (XNKTCTTL), phuc vu
tiidi
tieu
JL.
JK. cho gdn 213.599 ha
ddi
canh tdc ndng nghiep gdp phdn khdng nhd trong sff nghiep phdt
trien kinh te ddt nffdc. Nhdn rd y nghia to
Idn ciia

viec phdt trien ndng nghiep phdi gan lien vdi
viec qudn ly vd td chffc tdt cdc hogt ddng cua cdc XNKTCTTL, tinh Hdi Dffdng ludn quan tdm xdy
diing he thdng thiiy ndng, bdo ddm an todn tinh mgng vd tdi sdn
ciia
nhdn ddn trong mua
miia
bdo,
gidm thieu nhffng thiet hgi do bdo
lut
vd hgn hdn gdy ra.
Tff nam 1959 ve trffdc, khi
chffa cd he thd'ng cdng trinh
thuy ldi "Bac Hffng Hai", san
xua't ndng nghiep phu thupc
chu ye'u vdo thien nhien.
Tff nam 1959 ngdnh thdy
ldi dffdc giao nhiem vu tap
trung lffc Iffdng vdi sff gidp dd
cda chuyen gia Trung Qud'c
nghien cffu quy hoach he
thd'ng dai thdy ndng Bdc Hffng
Hai,
thie^t
ke^
va khdi cdng
xay dffng cum cdng trinh dau
md'i Xuan Quan (sdng Hdng).
De'n 01/05/1959 he thd'ng cd
ban hoan thanh. He thdng dai
thuy ndng Bac Hffng Hai la

mpt mdc
Idn
md dau sff nghiep
thdy ldi hda d nffdc ta dffdi
chinh
quyIn
cdch mang.
Hien nay, tren cd sd khai
thdc he thd'ng thuy ndng hien
cd, nganh thuy ldi Hai Dffdng
ludn coi trpng cdng tdc tu bd,
sffa chffa, xay dffng mdi nhilu
tram bdm. Thffc hien kien cd'
hda kenh mffdng, nang cao
hieu qua san xua't kinh doanh
phuc vu cho sff nghiep cdng
nghiep boa - hien dai hda da't
nffdc,
gdp phan quan trpng
thdc day sff phat
trien kinh te xd hdi cua
tinh.
-;,• . , • -,
Tuy nhien, do ddc diem la
cdc cdng trinh thuy ldi da khai
thdc 30 - 40 ndm nen cdc cdng
trlnb da xud'ng cap nghiem
trpng.
-I-
vl may mdc thie't bi:

Do Lien Xd, Trung Qud'c lap
ddt tff thap ky 60, do dd cac
phan cd, he thd'ng dilu khien
da cu rao, cdng nghe lac hau
so vdi nhieu nffdc hien nay.
-t-
Cdc cdng lay nffdc, xa
tieu, he thd'ng kenh tffdi chinh,
kenh tieu da bj xdi mdn, hff
hdng dan de'n hieu sua't sff
dung tha'p.
Nhffng van ai dd da ddt
ra cho cdng tdc quan trj chi
phi
trong xi nghiep khai thdc cdng
trinh thuy ldi phai cd nhffng
cai tie'n va phai dffdc td chffc
nhdm nang cao hieu qua hoat
dpng san xua't kinh doanh cua
cdc xi nghiep khai thdc cdng
trlnb thiiy ldi tren dja ban Hai
Dffdng ndi rieng, todn qudc
ndi chung.
Cac xi nghiep thdy ndng
Trffdng Cao dang Kinh te'- Ky thuat Hai
Dffo'ng
72^
Tap chf nghien cdu Tdi chfnh ke todn
dffdc Nhd nffdc giao vd'n, tdi
nguyen da't dai vd cdc ngudn

lffc khdc, cd trdch nhiem sff
dung cd hieu qua bao toan vd
phat trien vd'n giao, cd
quyIn
va nghia vu dan sff,
tiT
chju
trdch nhiem vl boat ddng
theo nhiem vu Nhd nffdc giao
trong pham vi vd'n va tai san
do doanh nghiep quan ly
ihet)
pbffetng
thffc lay tbu bu chi,
Ngudn kinh phi cua doanh
nghiep quan ly, khai thdc cdng
trinh thuy ldi bao gdm:
- Kinh phi do cd quan
Nhd nffdc cd tham quyen cap
do chinh sach miln thu thuy
ldi phi, de quan ly, van hanh
vd bao ve be thd'ng cdng trlnb
thuy ldi;
- Thuy ldi phi, tien nffdc.
pbi xa nffdc thai thu theo quy
dinh cua pbap luat;
- Ngan sach nha nffdc cap
cho sffa chffa, nang cap cdng
trinh thuy ldi, khdi phuc cdng
trinh thuy ldi bi thien lai phd

hoai tbeo
diT
an dau tff dffdc cd
quan nha nffdc cd tha'm
quyIn
phe duyet; hd trd tien dien,
xdng, dau cho bdm nffdc chd'ng
ban, chd'ng ung vffdt dinh mffc;
Sd02(79)-2010 )
VAN DE HOM NAY
- Cap bu hoat ddng cdng
ich do ngudn thu khdng dd bu
dap cdc khoan chi phi hdp ly;
- Cac khoan tbu tff khai
thdc tdng hdp cdng trlnb thuy
ldi va thu khdc.
Cac XN khai thdc thdy ldi
la ddn vi SXKD ddc lap. la te
bao cua nganh ndng nghiep,
boat dpng khdng vl muc tieu
ldi nhuan. Hieu qua cua cdng
tac QL thuy ldi phu thupc rat
Idn
vao bieu qua boat dpng
SXKD cda cdc XN thuy ndng.
Qua khao sdt thffc te' ve td
chdc.
van dung ke todn quan
trj ndi chung va ke' toan quan
trj chi phi ndi rieng d mot so'

XNKTCTTL tren dja ban
tinh
Hai Dffdng chdng tdi cd the
ddnh gid khdi qudt nhff sau:
Hien nay
cdc XNKTCTTL
da td chffc ke todn chi tie't chi
phi san xua't, tff dd cho phep
cac doanh nghiep tinh dffdc gia
thanh djch vu tffdi tieu; lam cd
sd xdc djnh dffdc ke't qua kinh
doanh trong ky ke todn. Viec
lap bdo cao bp phan cung gdp
phan cung cap thdng tin cu the
vl tlnh hlnh tai san. ngudn vd'n,
ngudn kinh phi, chi phi, doanh
thu vd ket qua boat ddng san
xua't kinh doanh cua ddn vj.
Tuy nhien, cdc XNKTCTTL
van chffa nhan thffcdffdc ban
chat,
ndi
dung,
vai trd va tdc
dung cua KTQT trong quan ly
kinh doanh, cu the la:
- vl phan loai chi phi:
Cac XNKTCTTL phan
loai chi phi theo mdi quan he
cua chi phi vdi cac khoan muc

tren bdo cdo tai chinh. Cdn khi
lap thuyet minh bdo cdo tai
chinh. cdc doanh nghiep lai
phan loai cbi phi theo cac yeu
td cbi phi. Viec phan loai cbi
phi san xua't kinh doanh tbeo
each
ffng xff cda chi phi thanh
bien pbi vd dinh phi van chffa
dffdc dp dung rong rai. Trong
khi dd, cdch phan loai chi phi
theo tieu thffc nay cd
vai
trd
rat quan trpng trong viec dinh
gia san pham va ra quyet djnh
kinh doanh cda nha quan tri.
- Ve he thdng tai khoan
ke'toan:
Cdc XNKTCTTL
cbi dp
dung he thd'ng tai khoan ke
toan danh cho cdc doanh
nghiep theo Quvet dinh
15/
2006/QD-BTC, cd sff chi tiet
de phuc vu cho viec lap cdc
bdo cdo ke'todn tdi chinh. Viec
md cac tai khoan chi tie't de
tap bdp chi phi san xuat phuc

vu cho ke' toan quan tri chffa
dffdc thdc hien.
Cdc xi nghiep khai thac
cdng trinh thuy ldi cung chffa
lap the tinh gia thanh theo tffng
ddn dat hang cda tffng cum, dpi
de theo ddi chi phiphat sinh.
Viec lap the tinh gid thdnh
theo tirng cum, dpi Id rat can
thie't. Bdi mdi cum, dpi thffc
thi mot nhiem vu vdi nhffng
cbi phi khdc nhau, thdi gian
khdc nhau se gidp nha quan
ly kiem tra dffdc qua trinh chi
phi d tffng cum, cd the so sdnh
dffdc mffc dp tie't kiem chi
phi d tffng cum tren cd sd cdc
djnh mffc kinh te ky thuat va
ke hoach tffdi tieu dffdc
giao.
De tff dd cd ke hoach cu the
vl vd'n
Iffu
ddng. nhan lffc, vat
liTc
cung nhff ra cac quyet dinh
kinh doanh kip thdi, ddng
Idc.
- vl viec lap cac bao cao
ke'todn:

Tap chf nghien cdu Tdi chfnh ke todn <73
NTiln
chung
cac
XNKTCTTL
khdng quan tam den bao cao
ke toan quan tri chi phi ma
chdyeu chi quan tamden
bao cao tdi cbinb bat budc
nhff:
Bang can ddi ke todn.
bdo cao ke't qua
kinh
doanh.
thuyet minh bao cao tai chinh.
Viec lap bao cao chi phi san
xuat kinh doanh tbeo yeu td
dffdc tdng hdp so' lieu tff cac
tai khoan chi phi
621.
622.
627 \a
diTdc
chi tie't thanh I
1
yeu td chi phi theo quy dinh d
thuyet minh bao cao tai chinh
cudi nam.
Cac XNKTCTTL
\h\

chffa
thay dffdc day dd ban chat,
npi dung, pham \i, vai trd
cua ke' todn quan tri chi phi
- gia thanh trong quan tri
kinh doanh. Chinh vl vay, cac
XNKTCTTL mdi chi dung lai
d viec td chdc ke toan chi
tiet
chi phi - gia thanh.
Vice
phan
tich sd'lieu ke'toan,
lapdfftoan
chi phi phuc \u
trUc
tiep de ra
cac quyet dinh kinh doanh cdn
rat ban che.
De khdc phuc nhffng mat
ban che nay nhdm xay dffng
va hoan thien md hlnh ke
toan quan tri chi phi trong cac
XNKTCTTL tren dja ban
tinb
Hai Dffdng mot cdch cd hieu
qua, cac XKTCTTL can thffc
hien mpt
so'giai
pbap sau:

Thff nha't, xay dffng md
hlnh td chffc quan ly san xua't
kinh
di)anh
thich hdp, nhdm
thffc hien phan cap quan ly
trong DN do tang cffdng hach
todn kinh te' ndi bd va hach
toan kinh te loan DN.
Thff hai, Can cff vao che
dp van
ban
ke toan hffdng
dan
tbiTc
hien he thd'ng ke toan cac
(Xem tiep trang 67)
(
sd02 (79)-2010
)
VAN OE HOM NAY
kha ndng sdn cd cda minh vl
tri tue, ngudn nhan lffc, cd sd
vat chat de md rdng quy md,
nang cao chat Iffdng dao tao,
Vdi nhffng ket qua da dat
dffdc,
cd the khdng dinh
rang,
viec giao quyen tff chu cho cdc

nha trffdng la ddng hffdng. hdp
quy luat. Song, de tao dffng
hfth
anh cua nha trffdng trffdc
xa hpi, khu vffc va qud'c te, ddi
hdi Nha nffdc vd mdi trffdng
phai tie'p tuc ddi
nidi
cd che,
cdch thffc boat ddng tdi chinh
phu hdp vdi cd che' thj trffdng
trong dilu kien bdi nhap qud'c
teve gido
due.
Day la mot yeu
cau cap bdch va lau ddi, ddng
thdi cung la giai phdp hffu
hieu, quan trpng trong viec huy
ddng td'i da cdc ngudn lffc cho
viec xay dffng thffdng hieu, uy
tin, cha't
liTdng
cda trffdng dai
hpc cdng lap.
Tai lieu tham khao:
- Tiep tuc ddi mdi ca
die
tu chii tdi chinh trong cdc
trudng dgi hpc cdng lap -Ths.
Trdn Dffc Cdn- KTQL

.sdthdng
3-2009
- Cdc DH. CD thifc hien
tu chil nhu
the
ndo? - Nguyen
Nhung- Bdo Gl) vd thdi dgi- Sd
thdng 9/2009.
- -http://vietbao. vn/Giao-
duc/Can-thuc-hien-ngay-tu-
chu-tai-chinh-
24/10/2007
- Trang Web
ciia
Bd Gido
due
vd ddo tgo: www.moet.gov.
vn/
Hoan thien mo
hinh
ke toan
(Tie'p theo trang 73)
XNKTCTTL, ddng thdi can cff
vdo ddc diem, dilu kien cu the
ciia
XN de td chffc cdng tdc ke
todn ndi chung vd ke'toan quan
tri (KTQT) chi phi ndi rieng,
dam bao
phti

hdp vdi ddc diem
cua ngdnh vd cda DN.
Thff ba, Cdn bd quan ly
va cdn bo ke todn can nhan
thffc dffdc y nghia thie't thffc
cua KTQT chi phi gid thdnh
trong cdng tdc quan trj DN,
tuy thupc vao dilu kien thffc
te de xay dffng mot he thd'ng
chi
tieu thdng tin cho quan trj
DN, tao md'i lien he khdng kbit
giffa cdc phdng ban, bp phan
trong DN. Xay dffng md hlnh
ke todn quan trj ndi chung, ke'
todn quan trj chi phi gid thdnh
ndi rieng phu hdp vdi ddc
diem boat ddng kinh doanh
ddc diem td chffc quan ly cua
DN.
Thff tff, Xay dffng he
thdng djnh mffc ndi bd hdp ly,
cd che khodn, dam bao quan
ly chat che chi phi, khoan
quan tdi tan cum, tram. Cac
DN phai xem xet lai td chffc
bd mdy gidn tie'p d cdc cum,
tram, viec tuyen chpn va bd' tri
cdng viec theo phffdng cham
: "Mot ngffdi lam dffdc nhilu

viec"
thay cho phffdng cham
"Mdt viec nhilu ngffdi lam"".
Mpi chi phi gidn tie'p phat sinh
dIu
phai dffdc tinh todn hdp ly
de ban che tdi mffc tha'p nha't
sff phdt sinh cda chi phi gian
tie'p ma van khdng anh hffdng
tdi dilu hdnh san xua't kinh
doanh cua DN.
Thff nam, De thffc hien
dffdc KTQT, XNKTCTTL
can ddo tao cho
minh
mpt dpi
ngu cdn bd ke' toan tai chinh
cd ndng lffc vd can bd tri nhan
vien KTQT mdt
each
hdp ly.
Trinh do dpi ngu ke todn cda
cdc XNKTCTTL cdn tha'p va
khdng ddng
dIu.
Dieu dd budc
cdc XN thuy ndng phai len ke
hoach dao tao lai nhan vien
ke todn cda
minh

mdt cdch cd
he thd'ng. hieu qua, mat khac
cdc XNKTCTTL can phai xem
xet de bd' tri nhan vien KTQT
mpt
each
bdp ly sao cho ke't
qua mang lai Id
Idn
nhat vd
chi phi bd ra la thap nhat. Cac
XNKTCTTL can ap dung va
khai thac tdi da nang lffc cda
chddng trinh ke todn tren may
vi tinh. Thdng tin can cho cdc
nha quan ly rat
Idn,
yeu cau
xff ly thdng tin nhanh. Cdc
npi dung td chdc cdng tac ke
todn ndi chung. KTQT chi phi
ndi rieng neu lam thd cdng se
rat khd khan. De cd the thdc
hien dffdc cdc dilu dd. Ne'u
cac XNKTCTTL trang bi phan
mIm
ke todn de xff ly. cung
cap thdng tin nhanh chdng se
gidp cho cac nha quan tri ra
quye't dinh kinh doanh kjp thdi,

mat khac ffng dung phan mem
ca trong dieu hanh he thdng
nffdc se tie't kiem chi phi ha
gia thanh san pham.
Tap chf nghien cdu Tdi chfnh ke todn
<67