Bàn về hệ thống thông tin kế toán quản trị chi phí trong doanh nghiệp sản xuất dệt may

NGHIEN CU'U TRAO DOI ( Sd 4 (93)-2011

Ban ve he thong thong tin ke toan quan tri

chi phi trong doanh nghiep san xuat det may

Ths. Ho My Hanh *

'W ~W^ thdng thdng tin ke todn qudn tri chi phi Id viec thu thap cdc dd' lieu ve chi phi vd xii'

m—m ly cdc thdng tin ndy theo mot trinh tw de cd the cung cap thdng tin ve chi phi theo yeu

_M. J^ cau ciia qudn tri doanh nghiep. He thdng thdng tin ke todn qudn tri chi phi se bao gdm

ba mdng thdng tin: he thdng thdng tin dw todn chi phi, he thdng thdng tin chi phi thuc hien vd

he thdng thdng tin kiem socit chi phi.

Vai trd ciia he thdng thdng

tin ke toan quan trj chi phi

trong quan ly dugc the hien

nhu the nao? Trong doanh

nghiep san xuat, de thirc hien

nhiem vu san xuat, kinh doanh

ciia minh, trong ky, doanh

nghiep phai chiu nhieu chi phi

phat sinh nhu chi phi nguyen

vat lieu, chi phi tien luong,

chi phi djch vu mua ngoai, chi

phi ban hang, Nha quan tri

can cd kha nang kiem soat chi

phi trgng ngan ban ciing nhu

dai ban. Ddi vdi nha quan tri,

de kiem soat dugc chi phi can

phai nhan dien dugc cac loai

chi;',phi, dac biet la xac dinh

chj'pii kiem soat dugc va chi

phi khdng kiem soat dugc. He

thdng thdng tin ke loan quan

tri chi phi vdi muc tieu chuyen

thuc hien viec xir ly va cung

cap cac thdng tin ve chi phi

nham phuc vu cho \'iee thuc

hien cac chuc nang ciia nha

quan tri nhu hoach dinh, td

chirc thuc hien, kiem tra va ra

quyet dinh. Ddng thdi giiip

nha quan tri xac dinh thdng tin

nao la kiem soat dugc, thdng

* Bai hoc Vinh

tin nao khdng the kiem soat

dugc nham dat hieu qua cao

nhat trong kiem soat chi phi.

Cd the xac dinh cac nhan

td cau thanh he thdng bao

gdm: thdng tin dau vao, qua

trinh xii' ly va thdng tin dau ra.

Ddi vdi tirng mang thdng tin

cu the ciia he thdng thdng tin

ke toan quan tri chi phi, cac

nhan td nay se cd su khac nhau

nhat dinh.

Thdng tin dau vao ciia he

thdng thdng tin ke toan quan tri

chi phi la cac du' lieu lien quan

den chi phi. Ddi vdi he thdng

thdng tin du toan chi phi, du

lieu dau vao la cac bao cao chi

phi ky thuc hien, cac dinh muc

ve chi phi da dugc xay dung

ciing cac nghien ciru du bao ve

cac van de lien quan den hoat

ddng cua doanh nghiep nhu

chinh sach, thi trudng,... Ddi

vdi he thdng thdng tin chi phi

thuc hien, thdng tin dau \'ao la

cac chu'ng tir ke toan lien quan

(Jen phat sinh chi phi. Chung

tu giiip cung cap cac dii' lieu

xac thuc cho thdng tin ke toan.

Chiing cdn buu ich trong viec

cung cap dau vet de kiem tra

lai cac nghiep vu da dugc xii'

ly hay chua. Viec td chirc thu

thap thdng tin dau vao cd the

dugc hieu la viec xac dinh cac

loai chirng tii' va cac quy dinh

ve lap, luan chuyen chirng tii'

dd.

Ddi vdi he thdng thdng

tin kiem soat chi phi, thdng tin

dau vao la cac bang du toan

chi phi (san pham dau ra cua

he thdng thdng tin du toan chi

phi), cac bao cao chi phi thuc

hien (san pham dau ra cua he

thdng thdng tin chi phi thuc

hien). Cac dii' lieu nay se la ca

sd de phan tich va xir ly chenh

lech chi phi nham muc dich

kiem soat trach nhiem va ra

quyet dinh.

Qua trinh xii' ly thdng

tin la mdt qua trinh sir dung

cac phuang phap chung cua

ke toan nhu phuang phap

chirng tir, phuong phap tinh

gia, phuong phap ddi ling tai

khoan, phuang phap tdng hgp

can ddi ke toan ket hgp vdi he

(40 Tap chf nghien cdu Tdi chfnh ke todn