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 th
Trang 1VAN 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
t i n h -;,• , • -, 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- v l 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;
Trang 2Sd02(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:
- v l 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
- v l viec lap cac bao cao ke'todn:
Tap chf n g h i e n c d u Tdi chfnh ke t o d n <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)
Trang 3( 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
t e v e 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/
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