Tổ chức kế toán quản trị chi phí tại các doanh nghiệp xây lắp tại Việt Nam hiện nay

( So 2 (91)-2011 ) NGHIEN CLPU TRAO DOI

To chuc ke toan quan trj chi phi tai cac r

doanh nghiep xay lap Viet Nam hien nay

Ths. Truo-ng Thanh Hang *

'W^e phdt huy mpt cdch tdt nhdt chitc ndng thdng tin vd kiem tra ciia ke todn, cdc doanh

"wh mnghiep xdy Idp cdn phdi xdy dung mgt he thdng ke todn hodn chinh hon, de cdc thdng

JL^ tin dwgc cung cdp tir he thdng ke todn ndy khdng chi hw&ng vdo cdc qud trinh, cdc su

kien kinh te dd xdy ra md cdn phdi chi ra dwgc nhiing dien bien, sw kien cd the xdy ra trong

tuong lai. Dua vdo cdc thdng tin do md cdc nhd qudn ly, qudn tri doanh nghiep xdy Idp cd the

lap ki hogch, td chuc thuc hien, kiem sodt vd dwa ra nhitng quyet dinh dung ddn, phii hgp v&i

cdc muc tieu dd xdc lap trong ngdn hgn hay trong ddi hgn. He thdng ke todn hodn chinh dd

phdi Id mpt he thdng bao gdm hai phdn he: ke todn tdi chinh vd ke todn qudn tri. Tuy nhien, he

thing ke todn cua cdc doanh nghiep xdy Idp hien nay md'i chi thuc hien dwgc viec cung cdp,

bdo cdo nhirng thdng tin ve cdc sw kien dd xdy ra trong qud khir, hay ndi cdch khdc bieu hien

chu viu cua he thdng ke todn hien nay trong cdc doanh nghiep xdy Idp m&i chi Id ke todn tdi

chinh, ke todn qudn tri vdn dang cdn Id mpt vdn de khd m&i me cd ve nhdn thirc vd td chitc thuc

hien. Cu the:

Td chuc nhan dien va

phan loai chi phi theo miic dich

va cdng dyng bao gdm chi phi

nguyen vat lieu tryc tiep, chi

phi nhan cdng tryc tiep, chi

phi sil' dung may thi cdng, chi

phi stin xuat chung. Ctich phtin

Ioai chi phf nay cung da dtip

ling dugc cho yeu cau quan Iy

chi phi san xuat xay Itip theo

dy loan, ddng thdi cung cap

thdng tin cho cdng tac tinh

gia thanh stin pham xay lap,

phan tich tinh hinh thyc hien

gia thanh trong doanh nghiep

ciing nhu kiem tra viec thyc

hien cac dinh mirc chi phi san

xuat trong doanh nghiep.

Dil lien hanh lap nhung

dy loan chi tiet cho tirng cdng

trinh, hang myc cdng trinh se

thi cdng, sau dd chi tiet cho

tirng cdng viec xay Itip cy the.

Xac dinh dugc ddi tugng

lap hgp chi phi, ddi tugng

tinh gia thanh, phuang phap

tap hgp chi phi san xuat hgp

ly, phii hgp \a\ dac diem hoat

ddng kinh doanh xay Itip

Budc diiu lien hanh td

chirc thu thap cac thdng tin

thirc hien \'e chi phi san xuat va

gia thanh san pham cy the nhu

id chirc qutin Iy cac khoan miic

chi phi trong san xuat, budc

dau da td chirc van dung tdt cac

chirng tir hach loan ban dtiu tir

he thdng chirng tiv bat budc va

hudng dan ciia Bd Tai chinh,

id chuc van dung hieu qua he

thdng lai khoan ke totin ma che

dp ban hanh. cd md them cac

lai khoan phan lich cap 2, cap

3. cap 4... de tap hgp chi phi

san xuat kinh doanh xay lap.

Td chive he thdng sd ke totin chi

tiet chi phi san xuat va tinh gia

thanh san pham tuang ddi hgp

ly, cd sang tao de phii hgp vdi

nhu cau thdng tin cho quan tri

doanh nghiep, lap mdt sd cac

bao cao hudng dan lien quan

ldi cbi phi san xuat va gia thanh

san pham de cung cap thdng tin

cho cdng tac quan ly dieu hanh

thudng xuyen chi phi san xuat

va gia thanh stin pham xay lap

ben canh cac bao cao tai chfnh

bat budc

Td chuc phan lich thdng

tin phyc vy cho quan ly mdi

chi dirng lai d viec phan tich

tdng quat bao cao tai chinh cua

doanh nghiep nham danh gia

chung linh hinh tai chinh, linh

hinh va ket quti boat ddng kinh

doanh ciia doanh nghiep, chiv

chua di \a.o phan tich chi phi

san xuat va gia thanh san pham

* Trw&ng Dgi hgc Cdng nghiep Hd Npi

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