Đề án Thạc sĩ: Kế toán chi phí nhân công tại Công ty Cổ phần Thức ăn chăn nuôi VHT

The global economic landscape, driven by Industry 4.0, presents Vietnamese manufacturing enterprises with intense competition in product cost and quality. Effective cost management, particularly of labor costs, has become critical for sustainable growth. Labor costs, representing a significant and fluctuating portion of production expenses, are not merely financial figures but indicators of human resource efficiency. For VHT Animal Feed Joint Stock Company, precise and timely accounting of these complex labor costs – including salaries, allowances, and statutory deductions – is crucial given their increasing trend (14.57% to 16.20% of total production costs). However, current practices at VHT face bottlenecks, such as manual data collection, suboptimal indirect cost allocation, and disconnections between HR and accounting systems, hindering effective management. This study addresses these challenges by proposing solutions to enhance labor cost accounting, thereby improving management efficiency and competitive positioning.

This academic content is primarily intended for accounting professionals, financial managers, human resource managers, and researchers in the fields of accounting, finance, and business management. It is particularly relevant for practitioners and academics interested in labor cost accounting practices within the manufacturing sector, especially the animal feed industry, and those focusing on digital transformation initiatives in corporate accounting systems.

This Master's thesis provides a comprehensive analysis of labor cost accounting practices at VHT Animal Feed Joint Stock Company from 2023 to 2025, covering timekeeping, payroll, accounting, allocation, and reporting. The study first establishes a robust theoretical foundation for labor cost accounting in manufacturing, clarifying core concepts, roles, and allocation methods. It integrates economic theories on wages and motivation (e.g., Adam Smith, Maslow, Herzberg) to underscore that labor costs are strategic investments, not just expenses, impacting product quality and efficiency. The research methodology involves both secondary data collection—including legal frameworks (Thông tư 200/2014/TT-BTC), internal policies, and financial statements from 2022-2024—and primary data gathered through in-depth interviews with key accounting and HR personnel. Data analysis employs comparative methods, interpretive synthesis through process diagrams, and both quantitative and qualitative techniques to identify discrepancies between theory and practice, and pinpoint specific operational bottlenecks at VHT. Based on this thorough assessment, the thesis proposes a suite of innovative solutions aimed at standardizing and optimizing VHT's labor cost accounting. Key recommendations include digitalizing source document processes, refining indirect cost allocation using technical coefficients, integrating HR and accounting systems for improved insurance and tax management, adopting digital payslips, and establishing KPI-linked payroll and cost control metrics. These solutions are designed to enhance the accuracy and reliability of accounting information, support better cost management, improve operational efficiency, reduce product costs, and ultimately strengthen VHT's market competitiveness in the evolving digital landscape.