Thực hành Kế toán quản trị: Phần 1

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Phần 1 Tài liệu Kế toán quản trị giới thiệu tới người đọc các kiến thức: Tổng quan về kế toán quản trị, chi phí và phân loại chi phí, các phương pháp tính chi phí sản phẩm - Phương pháp tính chi phí theo công việc, các phương pháp tính chi phí sản phẩm - Phương pháp tính chi phí theo quá trình,... Mời các bạn cùng tham khảo.

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Nội dung Text: Thực hành Kế toán quản trị: Phần 1

PGS. TS. PHAM VAN D l/d C - DANG k lM CLfdNG NI1A XIJAT hAN THONG K.E
PGS-TS. PHAM VAN DlTCfC DANG KIM ClfafNG K E T O R N O U R N 7 # ? l NHA XUAT bAn THONG KE
Lofi md dau Trong boi canh nen kinh te co nhieu ccf hoi cung nhif nhieu thach thufc cho to chufc nhiT hien nay, thong tin chinh xac, kip thcri vk thlch hcrp ve cAc nguon luc kinh te va ve cac m&t hoat dong cua to chufc co y nghia quan trong doi vori sif thanh cong cua to chufc. Cung chinh trong boi canh n&y, KTQT da trcf thanh mot linh vtfc khong the thieu trong ccf cau to chufc cua mot to chufc, va nhan vien KTQT co vai tro nhtr mot nh& tur van quan tri noi bo cho cac nha quan tri to chufc. Nhan thufc difcrc tarn quan trong cua KTQT trong cong tac quan tri to chufc, luat ke toan Viet Nam, ban h&nh ngay 17/6/2003, da chinh thufc dtfa ra dinh nghia ve KTQT va KTTC. Sau do, ngay 16/1/2006, Vu Che do Bo Tai chinh da dtfa ra dii thao thong tif hifcmg dan ap dung KTQT trong doanh nghiep. Nha xuat ban tho^ng ke xin gidi thieu quyen “Ke toan quan tri” cua PGS .TS Pham V&n Difcfc - Triforng khoa Ke to&n - Kiem toan - traofng Dai hoc Kinh te TP. HCM va co Dang Kim CiTcfng - giang vien bo mon ke toan. Day la quyen s&ch ditoc bien soan diia tren qu£ trinh giang day, nghien cufu thtfc te va tham khao tai lieu ntfdc ngoai-cua cac tac gia. Quyen s&ch ditoc chia thanh 12 chtfcfng, nhii sau : Chtfofng 1: Tong quan ve KTQT * Chtfcmg 2: Chi phi vk phan loai chi phi < Chifcfng 3: Cac phtfcfng phap tinh chi phi san pham - phufcfng phap tinh chi phi theo cong viec Chtfcmg 4: Cac phifcrng ph&p tinh chi phi san pham - phifcrng phap tinh chi phi theo qu£ trinh ChUcfng 5: Phan tich moi quan he chi phi - khoi ltfcrng - lcfi nhuan (CVP) « Chiicmg 6 : Chi phi tieu chuan va dir toan san xuat kinh doanh ChiTcrng 7: Phan tich bien dong chi phi va doanh thu 5
Chuang 8: Phan bo chi phi cua cac bo phan phuc vu va phan tich cac bao cao bo phan Chuang 9: Danh gia trach nhiem quan ly Chuang 10: Binh gia ban san pham Chuang 11: Thong tin thich hap vori quyet dinh ngSn han Chuang 12: Quyet dinh von dau tu dai han Chung toi hy vong quyen s&ch se cung cap nhufng kien thurc huTu ich cho cac nh& quan tri to chufc, cac ke toan vien, sinh vien cac trUcfng DH, cac trUcfng quan ly cung tat ca nhufng ai co quan tarn den KTQT. Chung toi rat mong nhan dugc nhufng gop y cua ban doc de nhufng lan tai ban sau dugc hoan chinh han. Nha xuat ban Thong ke 6
MUCLUC id i M d o a u ...................................................................................................... 5 M lJCLlJC........................................................................................................... 7 Gltil THI$U IIE KE TOliN OUttN T M ............................................................... 22 CHlTONG I ....................................................................................................... 26 Gltil THIEU IIE KE TOliN QUHN W ............................................................... 22 CHlftiNC f ........................................................................................................ 26 76 n c ounni h e k e to A n Qi m n t k \ ..............................................................26 1.1 K H A I N IE M , M U C T IE U V A N H IE M V U C U A K T Q T ....................................................................................................... 27 1.1.1 Qua trinh phat trien cua KTQT ......................\............. 27 N hin chung qua trinh phat trien cua KTQT co the ditoc chia lam 4 giai doan chinh : ........................................................ 27 1.1.2 Khai niem ve KTQT ...........................................................28 1.1.3 Vai tro cua K T Q T ................................................................ 28 1.1.4 Muc tieu cua KTQT ............................................................. 29 1.2 T H O N G T IN K T Q T ................................................................... 29 1.2.1 T hong tin KTQT la gi? ...................................................... 29 1.2.2 Yeu cau doi vtfi thong tin KTQT .................................... 30 1.2.3 C&c nguon thong tin ...........................................................32 1.2.3.1 Nguon noi bo ............................................................... 32 1.2.3.2 Nguon ben ngoai .........................................................33 1.3 K E T O A N Q U A N T R I VCfl C A C N H A Q U A N T R I ..... 33 1.3.1 To chufc la m ot chuoi hoat dong hay chuoi xich gia tri ......................................................................................................... 33 1.3.2 Muc tieu cua to chtic ........................................................... 35 1.3.3 Ke todn qudn tri vtfi c^c hoat dong quan t r i ............... 36 1.3.3.1 Ci.c h oat dong quan tri ............................................ 36 7
1.3.3.2 Ke toan quan tri vori chufc n&ng ra quyet dinh cua nha quan tri ........................................................................ 36 1.4 KTQT, KE TOAN TAl CHINH VA KE TOAN CHI PHI ....................................................................................... 39 1.4.1 Ke toan tai chinh va ke toan quan tri ........................... 39 1.4.1.1 NhCifng diem giong nhau ............................................ 40 1.4.1.2 Nhufng diem khac nhau ............................................. 40 1.4.2 Ke toan chi phi va'K TQ T ................................................... 42 1.4.3 KTQT vdi cac mon khoa hoc khac ..................................42 1.5. VI TRI, CHLfC NANG, NHIEM VU CUA NHAN VIEN KE TOAN QUAN TRI TRONG TO CHLfC ............. 43 1.5.1 Vi tri cua nhan vien ke toan quan tri ............................ 43 1.5.2 Chufc n&ng, nhiem vu cua nhan vien KTQT .............. 43 1.6. CAC KY THUAT NGHIEP VU CCf BAN CUA KTQT..................................................................................... 46 CHlfdNO 2 CHI PHI Ila PHttN LOni CHI P H I ................................................................... H8 2.1 KHAl NIEM ................................................................... 48 2.1.1 Chi phi la gi ............................................................................ 48 2.1.2 Nguon luc suf d u n g .................................................................48 2.1.2.1 B at dai ............................................................................ 48 2.1.2.2 Con ngudi ........................................................................49 2.1.2.3 V on ................................................................................... 49 2.1.3. Y nghia cua chi phi doi vdi quan ly .............................. 50 2.2 PHAN LOAI CHI PHI THEO CHtfC NANG HOAT DONG.............................................................................. ..... 50 2.2.1 Chi phi san x u a t .................................................................... 51 2.2.2 Phan loai chi phi san xuat theo m oi quan he san pham .....................................................................................................52 8
2.2.2.1 Chi phi nguyen lieu triic tiep ................................. 52 2.2.2.2 Chi phi nhan cong true tiep ................................... 54 2.2.2.3 Chi phi san xuat chung ............................................ 54 2.2.3 Phan loai chi phi san xuat theo moi quan he vori qua trinh san xuat ...........................................................................56 2.2.4 Chi phi quan ly doanh nghiep ......................................... 57 2.2.5 Chi phi ban hang ................................................................ 57 2.2.6 Chi phi nghien cufu va phat trien ................................... 57 2.2.7 Chi phi tai chinh ..................................................................57 2.3. P H A N L O A I C H I P H I T R E N C A C B A O C A O KE T O A N ...................................................................................................... 57 2.3.1 Bao cao ket qua hoat dong kinh doanh (HDKD) ....... 58 2.3.1.1 Bao cao ket qua hoat dong kinh doanh cua doanh nghiep thuong mai ..................................................... 58 2.3.1.2 Bao cao ket qua HBKD cua doanh nghiep san xuat kinh doanh ....................................................................... 58 2.3.2 Bang Can doi ke toan (CDKT) ....................................... 60 2.3.3 Chi phi san pham - chi phi thcfi ky .............................. 61 2.4 P H A N L O A I C H I P H I T H E O C A C H tfN G X tf C U A C H I P H I ................................................................................................ 63 2.4.1 B ien phi .................................................................................. 64 2.4.2 Dinh phi .................................................................................. 67 2.4.2.1 Khai niem ..................................................................... 67 2.4.2.2 Pham vi phu hop ....................................................... 68 2.4.2.3 Dinh phi bat buoc - dinh phi tuy y ......................69 2.4.2.4 Xu hudng tang dan dinh phi so vdi bien phi ..... 72 2 4.2.5 Cach ufng xuf cua chi phi vdi tong chi phi va chi phi don vi ............................................................................. 72 2.4.3 Chi phi hon hop ................................................................... 74 9
2.4.3.1 Khai niem ...................................................................... 74 2.4.3.2 Phuang phap xac dinh chi phi hon hap .............. 75 2.5. CAC CACH PHAN LOAI KHAC NHAM MUC DICH RA QUYET DINH ..................................................... 84 2.5.1 Chi phi triTc tiep - chi phi gian tiep .............................. 84 2 .5.2 Chi phi kiem soat dugc - Chi phi khong kiem soat dirge 85 2.5.3 Chi phi thich hgp - Chi phi khong thich h g p ............. 87 2.5.3.1 Chi phi thich hgp ........................................................ 87 2.5.3.2 Chi phi khong thich hgp ........................................... 89 2.5.4 Chi phi ca hoi ........................................................................ 91 2.5.5 Thi du tong hop ve cach van dung cac khai niem chi phi vao qua trinh ra quyet dinh cua nha quan tri ........ 93 CHH6NG 3 ........................................................................................................ 95 CttC PHUONG PUttP TINH CHI PHI VttN PHttM - PHUtiNG PHttP TINH CHI PHi THEO CONG U IE C ................................................................... 95 3.1. DONG VAN DONG CUA CHI PHI TRONG DOANH NGHIEP SAN XUAT ............................................ 95 3.2. PHLfdNG PHAP TINH CHI PHI THEO CONG VTEC ...................................................................................... 97 3.2.1 Khai niem ................................................................................97 3.2.2 Cac budc tien hanh cua phuang phap tinh chi phi theo cong viec ................................................................................... 97 3.2.3 Thl du ........................................................................................98 3.2.4 Chi phi san xuat chung irdfc tinh va chi phi san xuat chung thuc te ........................................................................ 100 3.2.4.1 Quy trinh ke toan chi phi san xuat chung ...... 100 3.2.4.2 Tinh chinh xac va tinh kip thori cua thong tin. 102 3.2.5 Tai lieu sir dung ................................................................. 103 10
3.2.5.1 Phieu chi phi cong viec ......................................... 103 3.2.5.2 Bang tinh tong gia thanh san xuat .................. 105 3.2.5.3 Bang tinh gia von hang b a n ................................ 106 3.2.5.4 Bao cao lai lo .......................................................... 107 3.2.6 Chi phi sufa chufa .............................................................. 107 3.2.7 Tinh gia cong viec ............................................................ 108 3.2.8 Thi du tong hop ................................................................. 108 3.2.8.1 TrUcrng hgp tinh chi phi cho tifng cong viec ... 108 3.2.8 .2 Tinh chi phi theo me san xuat ........................... I ll 3.3. TINH CHI PHI DICH VU NOI B O ........................... 112 3.3.1 Muc dlch tinh chi phi cua dich vu noi bo ................. 113 3.3.2 Lgi Ich cua tinh chi phi dich vu noi bo ...................... 113 3.3.3 Thl du ve qua trinh tinh chi phi dich vu noi bo ..... 114 CHlTONG « : ................................................................................. 116 ca c p h u V n g PmIP t in h cm p h i m n p h u m - p h i To ng p h u p TINH CHI PHI THEO QUtt TRINH .................................................... 116 4.1 KHAI NIEM ................................................................ 116 4.1.1 Kh&i niem ........................................................................... 116 4.1.2 So sanh phifcfng phap tinh chi phi theo qua trinh vk phtTcrng phap tinh chi phi theo cong v i e c ....................... 117 4.1.2.1 D ong chi phi ............................................................. 117 4 .1.2.2 Nhufng diem kh&c nhau giufa hai phtrcfng phap tinh chi phi theo qu& trinh va tinh chi phi theo cong viec 119 4.1.3 Dorn vi tifcmg duorng .......................................................... 121 4.2 BAO CAO SAN XUAT................................................. 122 4.2.1 Khdi niem ........................................................................... 122 4 .2.2 N oi dung b&o cdo s£n xuat ............................................. 123 11
4.3 THI DU TONG H0P VE PHtfdNG PHAP TINH CHI PHI THEO QUA TRINH .......................................... 130 4.3.1 Thi du 1: Tinh chi phi theo qua trinh trong trtfdng hcfp khong co ton kho da dang dau ky nhung co ton kho da dang cuoi ky .................................................................... 130 4.3.2 Thi du 2: Tinh chi phi theo qud trinh trong truang hgp co ton kho da dang dau ky va ton kho da dang cuoi ky ...................................................................................................... 133 4.4 CAC PHLfdNG PHAP TINH CHI PHI THEO DONG SAN PHAM............................................................... 139 CHlfdNG 5 PHAN TICH MOI QUAN HE CHI PHI - KHO I LIT0N6 - L0I NHUttN .......W 3 5.1 KHAl NIEM CC( BAN CUA MOI QUAN HE CVP .... 143 5.1.1 So" du dam phi .................................................................... 144 5.1.1.1 Tong so' du dam phi ................................................. 144 5.1.1.2 Ty le so' du dam phi ................................................ 145 5.1.2.K et cau chi phi ............................................................. 145 5.1.3 Don bay kinh doanh ................................................... 148 5.2. LfNG DUNG PHAN TICH MOI QUAN HE CHI PHI - KHOI LU0NG - L0I NHUAN (VCP) 149 5.2.1 Tinh huong 1: Thay doi dinh phi va doanh thu ...... 150 5.2.2 Tinh huong 2: Thay doi bien phi va lugng ban ...... 151 5.2.3 Tinh huong 3:Thay doi dinh phi, gia b&n va lifgng ban .................................................................................. 151 5.2.4 Tinh huong 4: Thay doi dinh phi, bien phi va krgng b a n ......................................................................................... 152 5.2.5 Tinh gia ban cho dcm dat hang dSc b iet ................... 153 5.3. PHAN TICH DIEM HOA VO N .................................. 154 5.3.1 Khai niem diem hoa v o n ................................................. 154 12
5.3.2 Cdc phucfng phap xac dinh diem hoa von ................ 155 5.3.3 Phuong trinh lcfi nhuan .................................................. 162 5.4. PHAN TICH DIEM HOA VON TRONG MOI QUAN HE VCfl GIA BAN VA KET CAU HANG BAN .............. 171 5.4.1 Phan tich diem hoa von trong moi quan he vori gia ban 171 5.4.2 Phan tich diem hoa vo'n trong moi quan he vori ket cau han g bdn ................................................................................ 172 5.5. NH0NG GIA DINH LAM CCf SCf CHO PHAN TICH CVP .......................................................................... 174 5.6. MOI QUAN HE CVP VCfl BAO CAO KET QUA HOAT DONG KINH DOANH .................................................... 174 CHlTdNC 6 ...................................................................................................... 178 CHI PHI TIEU CHu A n ................................................................................... 178 ua otfro a N m n x u A t k i n h o o h n h ....................................................... m 6.1. CHI PHI TIEU CHUAN............................................. 178 6.1.1 Khai niem chi phi tieu chuan ......................................... 178 6.1.2 Nguyen tac xay diTng chi phi tieu chuan .................. 178 6 .1.2.1 Phiicrng ph£p xay difng chi phi tieu chuan ...... 178 6 .1.2.2 Cac loai tieu chuan ................................................. 180 6.1.3 C ong dung cua chi phi tieu chuan ............................... 182 6.1.4 Qua trinh xay diTng chi phi tieu chuan ...................... 183 6 .1.4.1 X ay difng dinh mtic cho chi phi nguyen lieu true tiep tieu chuan ............................................................. 183 6 .1.4.2 X ay difng dinh mufc cho chi phi nhan cong trifc tiep tieu chuan ............................................................. 184 6 .1.4.3 X ay dang dinh mufc cho chi phi san xuat chung tieu chuan ................................................................... 186 6 .1.4.4 xay don g tieu chuan cho gia ban va lcfi nhuan 187 13
6.2. DlJ TOAN.................................................................... 1»7 6.2.1 Muc dich cua dir toan ....................................................... 187 6.2.2 Cac loai dir toan ................................................................ 188 6.2.3 Ky du todn ........................................................................... 188 6.2.4 So tay du toan .................................................................... 188 6.2.5 Uy ban dir toan ................................................................... 189 6.3 QUA TRINH DV TOAN TONG THE ......................... 190 6.3.1 Du toan tieu thu ................................................................. 192 6.3.2 Da toan san xuat ............................................................... 192 6.3.3 Dir toan nguyen lieu trirc tiep ........................................ 193 6.3.4 Du toan chi phi nhan cong triTc tiep ........................... 194 6.3.5 Du toan chi phi san xuat c h u n g .................................... 195 6.3.6 Chi phi ban hang va quan ly doanh nghiep ............. 196 6.4 DU TOAN TIEN MAT ................................................. 196 6.4.1 Khai niem ............................................................................ 196 6.4.2 Sir can thiet cua dir toan tien m at .............................. 197 6.5. D l/ TOAN CAC BAO CAO TAl CHINH................... 201 6.5.1 Dir toan bao cao ket qua hoat dong kinh doanh ..... 201 6.5.2 Dir toan bao cao liTu chuyen tien te ............................. 202 6.5.3 Dir toan bang can doi ke toan ....................................... 203 6.6 . CAC PHUdNG PHAP DU TOAn KHAC ................. 204 6.6.1 Phirong phap dir toan gia tang va phirong phap dir toan tir so' 0 ................................................................................... 204 6 .6 .1.1 Phirong phap dir toan gia tang ....................... .204 6 .6 .1.2 Phirong phap dir toan tir so 0 ..................................204 6.6.2 Phirong phap dir toan cuon c h i e u ....................................207 6.6.3 PhiTcfng phap dir toan dira tren hoat d o n g ...................208 14
CHlfONG 7 PHAN TICH M E N 00 NG CHI PHI Iin OOHNH THU .................................. 209 7.1 K H A I N IE M B IE N D O N G ................................................... 209 7.1.1 Bien dong chi phi nguyen lieu true tiep ................... 209 7 .1.1.1 Bien dong ket cau va bien dong litong cua chi phi nguyen lieu trtfc tiep trong trUdng hop co suf dung nhieu loai nguyen lieu ............................................... 211 7 .1.1.2 B ien dong gia nguyen lieu trong triicmg hop co ton kho dau ky va ton kho cuoi ky ............................. 214 7.1.2 Bien dong chi phi nhan cong trtfc tiep ...................... 215 7.1.2.1 Thi du ......................................................................... 216 7.1.2.2 Bien dong thdi gian trong ................................... 217 7.1.3 Bien dong chi phi san xuat chung ............................... 219 7.1.3.1 Ke hoach linh hoat ................................................. 220 7.1.3.2 Bien dong bien phi san xuat chung .................. 223 7.1.3.3 B ien dong dinh phi san xuat chung .................. 225 7.1.3.4 T on g hop va phan bo bien dong chi phi san xuat c h u n g ................................................................................ 226 7.1.4 B ien dong doanh thu ....................................................... 227 7.1.5 Cac nguyen nhan bien dong ......................................... 228 7.1.6 Bieu tra bien dong ........................................................... 229 7.1.6.1 Tinh trong yeu ......................................................... 229 7.1.6.2 Tinh kiem soat duoc ............................................... 229 7.1.6.3 Loai tieu chuan suf d u n g ........................................ 230 7.1.6.4 Xu htftfng bien d o n g ................................................ 230 7 .1.6.5 Quan he giOfa c£c bien dong ................................ 231 7 .1.6.6 Chi phi dieu tra ....................................................... 231 7.1.7 C£c mo hinh nguyen t£c dieu tra bien dong ............ 232 15
7.2. PHAN T IC H B IE N DONG KET QUA K IN H D O A N H ................................................................................................ 233 7.2.1 Bao cao kinh doanh .......................................................... 233 7.2.2 Bien dong tinh theo phirong phap tinh chi phi theo ring xuf .............................................................................................. 236 7.2.3 Bien dong ket cau doanh thu va bien dong lirong ban 238 7.2.3.1 Khai niem ................................................................... 238 7.2.3.2 Thi du .......................................................................... 239 7.2.4 Bien dong ke hoach vdi bien dong thiTc hien ......... 240 7.2.4.1 Khdi niem ................................................................... 240 7.2.4.2 Thi du .......................................................................... 240 7.2.4.3 Uu diem va nhiroc diem cua bien dong ke hoach va bien dong thiTc hien ........................................... 242 7.2.4.4 Mau bao cao kinh doanh trinh bay cac bien dong ke hoach va bien dong thiTc hien cho quan ly ... 242 cmrdNG 8 .......................................................................................................... in n p h Un eo chi phi cun cnc b q p h A n p h v c i/
8.1.3. Phan bo chi phi cua bo phan phuc vu theo cach ring xri cua chi p h i ......................................................................... 251 8 .1.3.1. Bien phi ...................................................................... 251 8 .1.3.2. Dinh phi ...................................................................... 252 8 .1.3.3. Thi du ..........................................................................252 8 .1.3.4. Luu y khi ap dung phuong phap phan bo theo cac ring xri cua chi phi .................................................. 253 8.1.4. Anh huring cua viec phan bo den qua trinh xac dinh chi phi cua bo phan phuc vu ........................................... 254 8.1.5. Nhring diem can ghi nhd khi phan bo chi phi cua bo phan phuc vu ............................................................................ 257 8.1.6. Minh hoa cac nguyen tac phan bo ...............................258 8 .1.6.1. Qua trinh phan bo co ban ......................................258 8 .1.6.2. Qua trinh phan bo mor r o n g .................................. 259 8 .1.6.3. Sri dung doanh thu lam can cri phan bo ........... 262 8.2. PHAN TICH BAO CAO BO PHAN ............................ 263 8.2.1. Bao cao bo phan .................................................................263 8.2.1.1. Dae diem cua bao cao bo phan .............................263 8.2.1.2 Phan bo chi phi cho cac bao cao bo phan ......... 264 8.2.2. Phan tich so' da bo .....................266 ■’bSjn q t a Si h q c l ie u 8.2.3. Phan tich bao cao doann thu ......................................... 267 8.2.3.1. Phan tich theo loai sa.n-pham.tieu thu .............268 8 .2.3.2. Phan tich doanh thu theo khu vac tieu thu .....269 8.3. SO SANH CAC BAO CAO THU NHAP......................270 8.3.1. Phan b iet bao c£o x£c dinh chi phi toan bo vrii bao cao xac dinh chi phi trric tiep ........................................... 270 8.3.1.1. Phacrng phap xac dinh chi phi toan bo ........... 270 8.3.1.2. Phacrng phap xac dinh chi phi true tiep ......... 207 17
8.3.1.3. Bang so sanh phirong phap tinh chi phi toan bo vdi chi phi triTc tiep .......................................................... 270 8.3.1.4. Cac quan diem khac nhau ve dinh phi san xuat c h u n g ...................................................................................271 8.3.2. Thi du so sanh bao cao ket qua kinh doanh lap theo phirong phap toan bo va theo phuong phap triTc t ie p 271 8.3.3. So sanh bao cao ket hoat dong kinh doanh nhieu k y ..........................................................................................................275 8.3.3.1. Khoi lirong san xuat khong doi, doanh thu thay doi ....................................................................................... 275 8 .3.3.2. Khol lirong san xuat thay doi, doanh thu khong d o i...................................................................................... 277 8 .3.3.3. Phirong phap xac dinh chi phi toan bo vori viec phan tich diem hoa v o n ..................................................279 CHUdNG 9........................................................................................................... MO OttNH cm TRttCH NHI$M QUBN LV ..................................................................280 9.1. KE TOAN TRACH NHIEM - TRUNG TAx M TRACH NHIEM.................................................................................... 280 9.1.1 Khai niem................................................................................... 280 9.1.2 Cac loai trung tam trach nhiem............................................. 282 9.2. DANH GlA KET QUA BO PHAN...................................... 285 9.2.1. Quan diem danh g ia ................................................................ 285 9.2.2. Phuong phap danh gia .......................................................... 287 9.2.2.1. Trung tam chi ph i........................................................... 287 9.2.2.2. Trung tam loi nhuan .....................................................295 9.2.2.3. Trung tam dau ttf............................................................ 297 CHUtiNG 10......................................................................................................... 30b OINH Gin ffllN M N PHAm ................................................................................. 306 10.1. VI TRI CUA DOANH NGHIEP VCfl VAN DE GLA ........... 306 10.1.1 Quyet dinh ve gia ng£n h a n ..................................................307 18
10.1.2 Quyet dinh dai han ve gi&................................................... 311 10.2. CAC PHLfdNG PH AP DINH G lA ........................................... 312 10.2.1 Dinh gia theo phuong phap chi phi san xuat toan bo .... 312 10.2.2 Dinh gia theo phutfng ph£p chi phi triic tie p ....................314 10.2.1.3. XAc dinh phan tien t&ng th em ..................................315 10.2.3 Dinh gia chuyen nhi/Ong noi bo ......................................... 317 10.2.3.1. Gi& chuyen nhutfng theo chi phi suf dung.................317 10.2.3.2. Gia chuyen nhUcfng theo gia thi trUdng .................. 319 10.2.3.3. Gia chuyen nhuong theo gia thiTOng luong..............321 10.2.4 Dinh gia theo thdi gian lao dong va nguyen lieu suf dung 322 10.2.5 Dinh gia trong nhufng trUdng hop dSc biet ...................... 324 CHUtiNG I I .........................................................................................................527 THdNC TIN THICH H0P Udl QUUtT OfNH N6ttN M N .....................................J27 11.1. NHAN DIEN THONG TIN THICH H 0 P CUA QUYET DINH NGAN H A N ................................................................................ 327 11.1.1. Khai niem quyet dinh ng£m h an ........................................327 11.1.2. Tieu chuan chpn quyet dinh ngSn h a n ............................. 328 11.1.3. Phan tich thong tin thich h op ............................................ 328 11.1.4. Chi phi chim khong phai la thong tin thich hcfp.............329 11.1.5. Cac khoan thu va chi giong nhau la thong tin khong thich hop.............................................................................................. 330 11.1.6. Vi sao phai phan biet thong tin thich hcfp vdfi thong tin khong thich h o p ...........................................................................334 11.2. M OT SO tfNG DUNG KHAI NIEM THONG TIN THICH H 0 P DE RA QUYET DINH KINH DOANH.................... 335 11.2.1. Quyet dinh loai bo hoSc tiep tuc kinh doanh mot bo p h an 335 11.2.2. Quyet dinh nen lam hay nen mua...................................... 339 11.2.3. Quyet dinh nen ban ngay ban thanh pham hay nen tiep tuc san xuat thanh thanh pham roi mofi b a n ....................... 341 19
11.2.4. Quyet dinh trong dieu kien nSng lire san xuat co gidfi han 343 11.2.4.1 TrUdng hop chi co mot dieu kien co gidfi han ...........344 11.2.4.2 Trong truting hop co nhieu dieu kien co gidi han cung luc 345 11.3. BAl TAP TONG H 0 P .................................................................. 348 CHUtiNG 12........................................................................................................ 350 OUUtT OINH ]ION OAU TlTOM H/IN..................................................................350 12.1. DAC DIEM VA PHl/CfNG PHAP PHAN TICH VON DAU TLf................................................................................... 354 12.1.1. Dac diem cua von dau tir dai han........................................354 12.1.1.1. Tai san co tinh hao m6n ............................................. 354 12.1.1.2. Thcfi gian hoan von dau tir.......................................... 356 12.1.2. Khai quat cac phuong phap phan tich von dau tif................. 357 12 .2..PHUONG PHAP HIEN GlA THUAN (NPV)....................360 12.2.1. Khai niem ve phuong phap NPV.........................................360 12.2.1.1. Khai ni?m NPV............................................................. 360 12.2.1.2. Sir hoan von dau tir ban dau........................................362 12.2.2. Qua trinh phan tich hien gia thuan (N PV ).......................363 12.2.3. Phan tich trudng hcfp nguon von gidri han.........................376 12.2.4. Lam phat vdri cac dir an dau tir dai han ........................... 378 12.3. PHLfCfNG PHAP TY SUAT LAI NOl BO (IRR)............... 382 12.3.1. Khai niem................................................................................ 382 12.3.2. Trinh tu phan tich theo phirong phap ty suat lai noi bo............................................................................................................ 383 12.3.2.1. Trinh tir phan tich gom 2 butfc...................................383 12.3.2.2. Thi du minh h o a ........................................................... 383 12.3.3. So sanh hien gia thuan vdri phUcfng phap ty suat noi bQ .......................................................................................................... 384 12.4. PHUCJNG PHAP KY HOAN v 6 n ............................. ...... 387 12.4.1. Trtfcfng hop dir an dau tu c6 cac d6ng tien co dinh..........387 20
12.4.2. Tri/cfng hcfp du an dau tif c6 c&c dong tien bat thil’cfng....388 12.4.3. Trudng hop c&c dif an dau ti/ co cung ky hoan v o n ........ 390 12.4.4. Khi nao phan tich nen suf dung phiTcfng phap ky ho&n von? 390 12.5. PHl/CfNG PH AP TY SUAT KE TOAN (A R R )..................... 391 12.5.1. Khcii niem .............................................................................391 12.5.2. So sanh phirong phap ty suat lai ke toan vori phirong phap hien gia thuan......................................................................... 392 12.5.3. Danh gia ve cac phirong phap phan tich du an dau til ...393 12.6. PHAN TICH TINH KHONG CHAC CHAN CUA D l/ AN DAU T l / D A l H AN .........................................................................394 12.6.1. Phan tich gia tri iTofc liTOng cua dir an............................... 394 12.6.2. Phan tich tap hop dau tir.................................................... 399 PHU LU C ................................................................................................. 406 21
Cldl THIEU IIE KE JOHN OilUN TUI Anh Quang, mot nha tu" van cua mot cong ty ke toan quoc te, dang dirge phong van cho cong viec tir van ke toan a Cong ty co phan kinh doanh sieu thi Supermart. Supermart la mot cong ty co mot phirong phap sieu thi d khap cac tinh, thanh pho cua mien Tay Viet Nam. Hien nay, Supermart dang chiem mot thj phan khong che d khu virc nay vdi doanh so virgt qua 100 ty dong / n&m. Ong Binh, chu tich HDQT Cong ty co phan kinh doanh sieu thi Supermart, da gap anh Quang d mot cuoc hoi thao. Tai cuoc hoi thao nay, anh Quang co mot bai phat bieu gidi thieu mot so phirong phap mdi ve quan ly chi phi hien dang dirge cai dat trong cac cong ty dien tri va cong ty san xuat o to. Ong Binh da bo ra nhieu gid de giai thich cho anh Quang vi sao ong ta can mot nha tir van ke toan cho Cong ty Supermart. Theo ong thi “Cong ty Supermart co so dir lcfi nhuan mong du phirong phap sieu thj cua cong ty la mot trong nhufng phirong phap sieu thi co lgi nhuan nhat d Viet Nam. Supermart dat dirge ty suat lgi nhuan tren doanh thu trirdc thue la 8% / nam, gan nhir gap doi mdc binh quan nganh, nhirng dang phai doi mat vdi nhufng thri thach d phia trirdc. Mot so phirong phap ban le khac, nhir Cong ty kinh doanh tong hgp Mien Tay, da xay dirng nhufng cria hang thiTc pham gia re trong khu virc cua Supermart va ban vdi gia thap hon gia cua Supermart. Nhufng cda hang gia re nay tuy khong cung cap nhieu chung loai san pham, nhan hieu, hirong vi va kich cd nhir Supermart nhirng cai gia re cua ho lai hap dan rat nhieu khach hang”. Ngdng mot chut, ong tiep: “Toi co rat nhieu cach de thay doi cach kinh doanh cua Supermart nham sinh lgi nhieu han va co tinh canh tranh cao han, nhirng toi khong co mot can cd hop ly de minh chdng cho nhdng cach lam mdi nay. Toi that sir khong biet nhieu ve cau true chi phi cua minh, thi du nhir d dau cac hoat dong cua toi co the tao ra lgi nhuan va d dau bi lo. Phirang phap bao cao tai chinh cua chung toi co ve tot - cac khoan thu nhap va chi phi dirge ghi so chinh xac, va cac kiem toan vien rat hai long khi ho kiem tra doi chieu so sach cua chung toi vdi tai san vat 22