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1 Trng i hc Kinh t Nng

BI LUN V H THNG TNH GI DA TRN C S HOT NG

1/ Gii thiu1: K ton chi ph da trn hot ng (ABC) l phng php thay th phng php k ton truyn thng. Trc y mi ngi vn cho rng khch hng mua sn phm vi khi lng ln, khch hng trung thnh l nhng khch hng mang li li nhun cao. Nhng nghin cu v li nhun khch hng tit l rng nhng nhn nh nh trn cha hn ng. Phng php ABC xc nh ton b ngun chi ph hot ng, sau phn b nhng chi ph theo sn phm v dch v da trn khi lng hot ng hay giao dch xy ra trong qu trnh cung cp dch v hay sn phm. Chnh v vy phng php ABC c th gip cc nh qun l ti u ha gi tr u t ca c ng v nng cao hiu qu hot ng ca cng ty. Cc phng php k ton chi ph da trn tnh ton cc chi ph gin tip. ch li ca phng php ABC c th k ti nh sau: + Xc nh khch hng, sn phm, knh phn phi to ra li nhun nhiu nht v t nht. + Xc nh nhng yu t lm gia tng hay lm gim hiu qu hot ng ti chnh. + D bo mt cch chnh xc chi ph, li nhun v nhng ngun lc khi xut hin nhng thay i v dung lng sn xut, m hnh t chc ca cng ty v chi ph ngun lc. + D dng xc nh cc nguyn nhn gc r ca cc hot ng ti chnh km hiu qu. + Theo di chi ph hot ng v quy trnh hot ng. + Trang b cho cp qun l nhng d liu bo co chi ph qu gi cho vic ci thin hot ng. + H tr qun tr v iu chnh t hp tip th. + Tng kh nng m phn vi khch hng. + nh v sn phm tt hn. Vi phng php ABC, chi ph phc v mt khch hng c th xc nh mt cch chc chn. Sau khi tr ra chi ph sn phm v chi ph phc v tng khch hng, s tnh c li nhun khch hng mang li. Phng php ABC tnh ton chi ph khch hng v chi ph sn phm ring bit, gip xc nh chnh xc li nhun mi khch hng mang li v gip nh v sn phm v dch v tng ng. ng dng phng php ABC c th gip nhn vin nm r ton b chi ph lin quan, gip h c th phn tch chi ph v xc nh nhng hot ng no mang li gi tr cng thm v hot ng no khng, qua ci thin hiu qu hot ng.y l mt quy trnh hon thin lin tc bt u t vic phn tch chi ph, ct gim nhng hot ng khng to ra gi tr cng thm v qua t c hiu xut chung. ABC gip cng ty to ra nhng sn phm tt hn, p ng nhu cu ca
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th trng vi chi ph cnh tranh. Phn tch li nhun sn phm v li nhun do khch hng mang li, phng php ny gp phn tch cc vo qu trnh ra quyt nh ca cp qun l; cng ty c th nng cao hiu xut hot ng v gim chi ph m khng hy sinh gi tr mang li cho khch hng. Nhiu cng ty cng s dng phng php ABC trong qu trnh trin khai th im cn bng (Balanced Scorecard). Phng php ABC gip cng ty m hnh ha tc ng ca vic ct gim chi ph v kim sot chi ph tit kim c. Nhn chung, ABC l mt phng php nng ng thc y s ci tin din ra lin tc. Vi ABC, bt k cng ty no cng c th to ra li th cnh tranh v chi ph v lin tc to thm gi tr cho c ng v khch hng. 2/Lch s hnh thnh2: Cc khi nim ca ABC c pht trin trong lnh vc sn xut ca Hoa K trong nhng nm 1970 1980. Trong thi gian ny, cc Hip hi qun l cao cp quc t, by gi c gi n gin l CAM-I, nghin cu v chnh thc ha cc nguyn tc m by gi c bit n di tn gi Activity-based Costing. Robin Cooper v Robert.S.Kaplan, nhng ngi xng nn th cn bng im (Balanced Scorecard), l nhng ngi a cc khi nim ny trong mt s bi bo xut bn ca Harvard Business Review bt u t nm 1988. Cooper v Kaplan m t ABC l mt cch tip cn gii quyt cc vn ca h thng qun l chi ph truyn thng. H thng chi ph truyn thng thng khng th xc nh cc chi ph thc t ca qu trnh sn xut v cc chi ph dch v lin quan. Do cc nh qun l s a ra cc quyt nh da trn cc thng tin khng chnh xc c bit nhng doanh nghip kinh doanh nhiu mt hng, sn phm khc nhau. H thng tnh gi ABC ln u tin c nh ngha r rng vo nm 1987 bi Robert.S.Kaplan v W.Bruns trong mt chng ca quyn Accounting and Management: A Field Study Perspective. H tp trung vo ngnh cng nghip sn xut u tin, ni m tin b cng ngh v s gia tng nng sut lm gim t l ca chi ph nguyn vt liu trc tip v chi ph nhn cng trc tip, tng t l ca cc chi ph gin tip. H thng tnh chi ph ABC sau ny c gii thch r hn vo nm 1999 bi Peter.F.Drucker trong quyn Management Challenges of the 21st Century. 3/ Cc bc thc hin3: Cooper xut m hnh ABC hai giai on (Cooper, 1987a; Cooper, 1987b). Trong giai on u, chi ph c tnh vo cc hot ng theo tng trung tm hot ng, da trn tiu thc phn b chi ph. Trong cc phng php tnh chi ph truyn thng khng c bc cng vic tng t nh vy. giai on hai, chi ph c phn b t cc hot ng n tng sn phm da vo mc s dng cc hot ng i vi cc sn phm . Giai on ny tng t vi phng php truyn thng, tuy nhin, phng php truyn thng ch s dng nhng tiu thc phn b lin quan
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Dch t Activity Based Costing for Strategic Decisions Support ca tc gi Deepak Mohan & Hemantkumar Patil 3 Ngun http://www.danketoan.com/forum/ke-toan-quan-tri/ap-dung-phuong-phap-tinh-chiphi-theo-hoat-dong-abc-cho-cac-doanh-nghiep-nho.112.html

n sn lng ca phm m khng xem xt n nhng yu t khng hay khng lin quan trc tip n sn lng. Mt vi v d ca cc yu t khng lin quan trc tip n sn lng bao gm s gi chun b my, s ln chun b, s lng n hng... Vic phn b nhng chi ph khng lin quan n sn lng m li s dng nhng phng php da trn sn lng s lm sai lch chi ph sn phm. +Phng php: Trong m hnh ABC, nhm cc chi ph chung v d nh chi ph hnh chnh, chi ph thu mn, chi ph vn chuyn, v chi ph bo him phi c xc nh. Nhng thng tin chi ph ny c th c c d dng t b phn k ton. Bc k tip l xc nh nhng hot ng chnh m c th d dng theo di c thng tin v chi ph. Vic ny c th thc hin c bng cch nhm nhng hnh ng c lin quan thnh cc hot ng v nhm cc hot ng thnh trung tm hot ng theo cch tip cn ABC. Mt vi v d v cc hot ng cho mt doanh nghip nh l nhn yu cu ca khch hng, bo gi cho khch hng, gim st sn xut, v vn chuyn hng ha. Chi ph s c phn cho nhng hot ng va c xc nh thng qua nhng tiu thc phn b chi ph trong giai on mt. Sang giai on hai, nhng tiu thc phn b chi ph cho cc hot ng c xc nh phn b chi ph chung n tng sn phm. Phng php ny gi nh rng doanh nghip c th phn loi ton b chi ph chung ra thnh tng nhm c th. y l cch phn loi vn thng c s dng trong phng php truyn thng. Thng tin ny gip xc nh li tnh cn i ca cc chi ph chung c tnh ton t giai on u so vi tng chi ph c phn b cho tng sn phm ring bit trong phng php ABC. +Xc nh cc hot ng: c th thc hin c ABC, th ton b qu trnh kinh doanh phi c chia ra lm nhiu nhm cc hot ng. Ngi ta thng v ra lu ca qu trnh xc nh c nhng hot ng chnh ny. c th thit lp c nhng hot ng cn thit cho ABC, nhng qui trnh ng nht phi c nhm li vi nhau. Hay ni cch khc, nhng hot ng tc ng ln sn phm v nhng hot ng tc ng ln khch hng phi c tch ra lp nn hai nhm hot ng ring r v ng nht. V d, ti cc doanh nghip sn xut, cc hot ng c th l lp bo gi, gim st sn xut, giao nhn nguyn vt liu... +Hot ng v cc tiu thc phn b chi ph trong giai on mt: Mt khi nhng hot ng chnh c xc nh, th tng chi ph ca tng hot ng cn phi c tnh ton. Trc tin, nhm chi ph lin quan n tng hot ng phi c ghi nhn. V d, chi ph hot ng cho vic lp bo gi bao gm chi ph t nhng nhm khc nhau nh lng, thu mn, tin ch, v vn phng phm. tnh chnh xc cc chi ph ny vo tng hot ng, th nhng tiu thc phn b chi ph trong giai on mt, phi c n nh cho tng nhm chi ph. V d, chi ph thu mn lin quan n hot ng lp bo gi c th c tc ng bi s

mt vung s dng, trong khi , chi ph lng c th c tc ng bi thi gian m ngi nhn vin s dng cho hot ng ny. +Tiu thc phn b chi ph trong giai on hai: Trong giai on hai, cc hot ng c tnh cho cc sn phm bng vic s dng tiu thc phn b chi ph giai on hai. Cng nh tiu thc phn b chi ph ca giai on mt, thng tin cn thit cho tiu thc phn b chi ph giai on hai c th khng d dng c sn th hin cc t l tng ng cho tng loi sn phm. V d, vic n nh cc ph chuyn ch cho tng sn phm tng i phc tp. Khi thiu d liu thc t, c lng gn ng chi ph hot ng s dng bi tng sn phm l iu cn thit. +Cc phng php thu thp thng tin: Thu thp thng tin l mt cng vic rt cn thit c th t c s chnh xc ca cc chi ph sn phm cui cng. Mt phn quan trng ca d liu yu cu l nhng t l cn thit trong mi giai on ca mt h thng ABC. Mi hot ng s dng mt phn ca tng nhm chi ph. Tng t nh vy, mi sn phm s s dng n mt phn ca mi hot ng. Nh cp t trc, mi t l thng th hin cho mt phn ca tng th chi ph hay hot ng. V d, hot ng lp bo gi s dng 0,1 (10%) chi ph hnh chnh. C rt nhiu cch c th thu c nhng t l ny v tng phng php c th s tc ng n chnh xc mong mun. Ba phng php c mc chnh xc v d liu c th c s dng trong vic c lng nhng t l ny theo th t l c on, nh gi h thng, v thu thp d liu thc t. +c on: Trong trng hp khi m khng th c c nhng s liu thc t hoc nhng vic thu thp s liu kh tn km, th c th c on tnh ra cc t l. Vic c on c th c hp tc thc hin bi b phn qun l, b phn ti chnh, v nhng nhn vin iu hnh c lin h trc tip n trung tm tnh chi ph. Nhm ny c th a ra c nhng c on v t l chi ph phn b trong c hai giai on ca phng php ABC. Mc chnh xc da vo s kt hp ca nhng ngi trong nhm, v nhng kin thc ca h v trung tm chi ph. +nh gi h thng: Mt phng php khoa hc hn thu c nhng t l ny cho vic tnh ton chi ph l vic s dng k thut h thng nh p dng qu trnh phn tch th bc (AHP- Analytic Hierarchical Process) (Saaty, 1982; Golden,Wasil, v Harker, 1989). AHP l mt cng c thch hp nhm a nhng kin c nhn ch quan thnh nhng thng tin th hin khch quan hn v cc t l. V d, gi s doanh nghip cn phn b chi ph xng du gia ba hot ng chy my, giao hng, v bo tr. Thng qua vic t cu hi cho nhng b phn tiu th ngun lc ny v yu cu h nh gi v t l phn trm chi ph xng du trong mt thi on nht nh, AHP c

th a ra c phn trm ca chi ph ny v phn b chng n tng hot ng thch hp. AHP cng c th c s dng trong giai on hai l phn b chi ph t cc hot ng n tng sn phm. Trong bc ny, iu quan trng l phi xc nh c mt tiu thc phn b chi ph thch hp t c mc chnh xc mong mun. V d, gi s doanh nghip mong mun n nh chi ph bn hng n tng sn phm. Mt phng php l c lng mc hot ng bn hng cn thit i vi tng sn phm. Gi s doanh nghip sn xut nm sn phm. Sn phm A l sn phm c ting, nhng n lc v hot ng bn hng l tng i thp, trong khi sn phm B, C, v D ang trong giai on gia ca dng i sn phm v sn phm E, l mt sn phm mi, tiu tn rt nhiu thi gian v n lc hn cho vic bn hng. Thay v phn b ng u chi ph bn hng cho tng sn phm, AHP c th a ra mt c lng cho php cng ty tnh chi ph n tng sn phm mt cch chnh xc hn. Bc tip theo l doanh nghip cn phi xc nh nhng tiu thc th hin mi quan h v chi ph gia cc hot ng v sn phm. Trong v d c th ny, khu vc bn hng v thi gian s dng thng tho vi khch hng v tng sn phm c th c xem l cc tiu thc lin h. Sau , chi ph bn hng c xp hng gia cc sn phm theo khong cch cn thit giao hng. Vic xp hng tip theo gia cc sn phm c thit lp theo t l thi gian cho tng khch hng. Cui cng, nhng cch xp hng ch quan v hot ng bn hng c kt hp li tnh ra t l phn b chi ph bn hng gia nm loi sn phm. +Thu thp d liu thc t: Phng php chnh xc nht v tn nhiu chi ph nht tnh ton c t l cn thit l thu thp nhng d liu thc t. Trong hu ht cc trng hp, ngi ta phi t chc mt b my thu thp, ghi nhn d liu thc t v c th i hi cc thit b h tr cho vic thu thp thng tin. Hn na, vic thu thp d liu phi ng thi im v iu tra vin yu cu phi c kinh nghim. Kt qu thng c phn tch bng nhng cng c thng k. V d, ly mu cng vic c th c s dng c lng t l thi gian dnh cho vic gim st sn xut mt sn phm c th. Trong trng hp ny, nhn vin gim st s c hi vo nhng thi im ngu nhin xc nh sn phm ang c gim st. Da trn nhng d liu ny, ta c th thu thp c nhng thng tin cn thit. Quy trnh phn b chi ph chung vo cc i tng tnh chi ph: +Bc 1. Phn nhm cc chi ph Bc ny i hi vic phn chia cc chi ph chung thnh cc nhm chi ph c tnh cht ng nht. +Bc 2. Xc nh nhng hot ng chnh

Phn chia hot ng ca doanh nghip ra thnh cc nhm c lin quan n vic s dng chi ph vi mc ch cung cp dch v cho cc sn phm. +Bc 3. Lin h nhng chi ph vo cc hot ng bng cch thit lp ma trn EAD. Trong bc ny, cc hot ng lin quan n tng loi chi ph c xc nh thit lp ma trn Chi phhot ng (EAD). Nhm chi ph biu din theo ct, trong khi cc hot ng xc nh trong bc 2 c biu din theo hng. Nu hot ng i c s dng loi chi ph j, nh du vo ij. +Bc 4. Thay th nhng du nh bng h s t l trong ma trn EAD. Nhng nh du c thay th bng mt t l c c lng bng cch s dng mt trong cc phng php cp trong phn trc. Tng cc ct ca ma trn EAD phi bng 1. +Bc 5. Tnh ton gi tr bng tin ca cc hot ng. c c gi tr bng tin ca tng hot ng, chng ta p dng cng thc sau : TCA (i) = Chi ph (j) * EAD(i,j) (1) Vi: TCA (i) = Tng chi ph ca hot ng i M = S loi chi ph Chi ph (j) = Gi tr bng tin ca nhm chi ph j EAD (i,j) = H s t l i, j ca ma trn EAD +Bc 6. Th hin mi quan h gia cc hot ng v cc sn phm trn ma trn APD Trong bc ny, cc hot ng c s dng cho tng sn phm c xc nh v ma trn Hot ngsn phm (APD) c lp. Nhng hot ng c biu din theo ct cn cc sn phm c biu din theo hng. Nu sn phm i s dng hot ng j, ta nh du vo i, j. +Bc 7. Thay th nhng du nh bng t l trong ma trn APD. Nhng nh du c thay th bng mt t l c c lng bng cch s dng mt trong cc phng php cp trong phn trc. Tng cc ct ca ma trn APD phi bng 1.

+Bc 8. Tnh ton gi tr bng tin ca cc sn phm. c c gi tr bng tin ca tng hot ng, chng ta p dng cng thc sau OCP (i) = TCA (j) * APD(i,j) (2) Vi: OCP(i) = Chi ph chung ca sn phm i N = S hot ng TCA (j) = Gi tr bng tin ca hot ng j APD (i,j) = T l i, j ca ma trn EAD Phng php trn c th d dng thc hin bng vic s dng cc phn mm bng tnh thng thng.

V d minh ha:4 Cng ty RIVYCO sn xut 2 loi sn phm l R v V, chi ph nguyn vt liu trc tip v chi ph nhn cng trc tip pht sinh cho tng loi sn phm trong k nh sau:

Tng chi ph sn xut chung ca cng ty trong k l: 450.000 (nghn ng). Theo phng php truyn thng, Cng ty RIVYCO s dng tng thi gian lao ng trc tip lm cn c phn b chi ph sn xut chung cho 2 sn phm.

Ngun http://www.asiasoft.com.vn/tin-tuc/Ke-toan-chi-phi-dua-tren-hoat-dong-ActivityBased-Costing/108/asiasoft.aspx

T l chung phn b ca cng ty nh sau: = Tng chi ph sn xut chung/ Tng s gi cng lao ng trc tip = 450.000/30.000 = 15. Vi t l phn b ny, chi ph sn xut mi n v sn phm c tnh nh sau:

Nh vy, trong trng hp ny, cng ty RIVYCO ch xem xt n thi gian lao ng m khng xem xt n nh hng ca cc yu t khc n chi ph sn xut chung ca cng ty. Do vy, v hai sn phm ny c cng lng thi gian lao ng nh nhau nn chng c phn b mt lng chi ph sn xut chung bng nhau (= 30). Gi s cng RIVYCO vn dng phng php ABC v thc hin vic phn tch cc hot ng c xc nh c 4 hot ng xem nh l cc nhn t nguyn nhn ca s pht sinh chi ph sn xut chung. -Cc s liu c lin quan n 4 hot ng ny c phn b cho cc hot ng nh sau:

Tip tc xc nh t l chung cho cc hot ng:

Xc nh chi ph chung cho tng sn phm:

Qua kt qu tnh ton trn cho thy, nu cng ty RIVYCO phn b chi ph sn xut chung theo phng php truyn thng th chi ph sn xut chung phn b cho mt n v sn phm R v V u bng 30 (nghn ng), trong khi l ra phi phn b cho sn phm R l 22,4 (nghn ng) v cho sn phm V l 45,2 (nghn ng). Vy, theo cch chn chi ph nhn cng trc tip (s gi cng lao ng trc tip) lm tiu thc phn b chi ph sn xut chung cho 2 sn phm trn lm cho chi ph sn xut ca sn phm R tng thm v lm cho chi ph sn xut sn phm V gim xung. Kt qu l lm cho chi ph n v sn phm thiu chnh xc. Khi nh gi bn, cng ty s b l sn phm V m khng bit (v chi ph n v sn phm V b tnh thp i). V vy, bng cch phn b chi ph sn xut chung da trn hot lm cn c chng ta s c th xc nh chi ph sn xut chung cho tng loi sn phm v do vy cc s liu chi ph n v s chnh xc hn.

4/Cc yu t cn thit cho vic vn hnh thnh cng h thng ABC:5 C nhiu yu t nh hng n s thnh cng ca vic vn hnh h thng ABC. Da vo nhiu ti liu nghin cu, c cc nhn t quan trng sau y: s h tr v ng h ca cc nh iu hnh cp cao, cc h thng khc, s lin kt trong vic nh gi v bi thng, s o to, cc quyn s hu ngoi b phn k ton, ngun ti nguyn, cc h thng cng ngh thng tin tinh vi v phc tp.

a/S ng h v h tr ca cc nh iu hnh cp cao: Cc nghin cu cho thy rng s ng h v h tr ca cc nh iu hnh cp cao l nhn t quyt nh n s thnh cng ca vic p dng h thng ABC. iu ny cng nht qun vi cc kt qu nghin cu khc rng tt c cc cuc ci cch u cn phi c s ng h v h tr ca cc nh iu hnh cp cao. Cc nh iu hnh cp cao nn tp trung cc ti lc, chin lc, mc tiu vo vic thc hnh h thng ABC. H phi th hin cam kt ca h trong vic p dng h thng ABC bng cch s dng h thng ABC trong vic a ra cc quyt nh. b/Cc h thng khc: Theo nh cc nghin cu gn y bi nhm qun l chi ph ca Vin k ton qun tr (Institute of Management Accoutants), 62% cc cng ty th p dng h thng ABC nhng khng th thnh cng nh ca cc h thng ang c p dng khc cng ty. Cc cng ty gii by rng h khng th cung cp ti nguyn p dng h thng ABC bi v nhu cu ca h vi vic p dng cc h thng khc cao hn nhiu, chng hn: h thng qun l cht lng ton din (TQM), h thng JIT (Just-in-time), h thng th cn bng im (Balanced Scorecard). c/ S lin kt trong vic nh gi v bi thng: Shields v McEwen6 ch ra tm quan trng ca s lin kt trong nh gi v bi thng, nn vic p dng h thng ABC l iu t nhin bi v cc nhn vin thng ch n nhng vic nh hng n phc li ca h. Phc li ca a s cc nhn vin li b nh hng bi cc h thng nh gi v bi thng v khi nhn vin tin rng h thng ABC gip vic nh gi v bi thng tr nn cng bng hn th h s c ng lc gip cho h thng ABC c thnh cng. d/o to S o to v hun luyn s gip cho mi ngi hiu c h thng ABC khc vi h thng truyn thng u v ti sao ABC cung cp mt h thng thng tin o lng kinh t tt

T dch t ti liu An Activity- Based Costing and Theory of Constraints Model for Product- Mix Decisions ca tc gi AYSE PINAR GURSES
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Nhng ngi pht trin l thuyt cho h thng ABC

hn. N cng gia tng quyn s hu ngoi k ton. ABC i hi phi o to t cp qun l n cp nhn vin. C th o to bng cch thuyt trnh, nghin cu ti liu, ... e/Quyn s hu ngoi k ton: Khi h thng ABC ch c kim sot v qun l bi b phn k ton, c mt iu nguy him rng h c th ch s dng n tha mn nhu cu ca ring h. Mt l do quan trng trong vic cc cng ty ng dng khng thnh cng l b phn k ton vn cn gi quyn s hu m khng chia s quyn ny vi cc b phn ngoi k ton khc. Bi v l do ny m b phn k ton cng nh cc b phn khc ngoi k ton phi c xem l nhng ngi s hu h thng mi ny. Cc b phn ngoi k ton phi tham gia vo cc quyt nh ban u trong vic u t, thit k v p dng h thng ABC. Bng cch ny b phn ngoi k ton s c nhiu c hi hn trong vic h tr v pht trin h thng ABC. f/ Ti nguyn: Qu trnh thit k v p dng h thng ABC i hi cc cng ty phi c cc ngun ti nguyn ph hp. Ti nguyn cn thit nht l thi gian v s cam kt ca b phn k ton, nh iu hnh cp cao, nhn vin, phn mm v cc chuyn gia t vn. Vic p dng h thng ABC thng mt nhiu thi gian hn mong i. Cc cng ty tham gia cuc phng vn ca IMA cho bit phi mt khong 3 nm trin khai trc khi h c th s dng h thng ABC. Khong thi gian cn hon thnh ty thuc vo kch c ca cng ty. Trong cuc kho st 143 cng ty, Shields v McEwen nhn thy rng c mt ngun nhn lc ph hp l mt nhn t quan trng cho s thnh cng ca h thng ABC.iu th v l, cc loi ti nguyn khc nh phn mm thng mi hay phn mm ty chnh hoc cc t vn bn ngoi thng khng chng t rng n quan trong n s thnh cng ca vic p dng ABC. a s cc cng ty c kho st s dng phn mm thng mi xy dng h thng ABC. Vic s dng cc phn mm thng mi hay phn mm ty chnh khng nh hng nhiu n h thng ABC trong di hn. Shields v McEwen cng ch ra trong nghin cu ca mnh rng vic la chn cc h thng cng ngh thng tin l quan trng vi b phn k ton v h thng thng tin qun l (Management Information System) nhng s la chn ny khng nh hng ti thnh cng c bn ca mt d n ABC. g/ Cc h thng cng ngh thng tin tinh vi v phc tp: Trong cuc kho st tin hnh bi IMA, mc tinh vi v phc tp cng cao ca h thng cng ngh thng tin l nhn t quan trng gip cho cng ty tin nhanh vo giai on s dng c h thng ABC. 61% cc cng ty trong giai on s dng h thng ABC c im s IT trn trung bnh, so vi 46% ca cc cng ty cha i vo giai on s dng. Vic ng dng h thng ABC s d dng hn nhiu nu cng ty c h thng IT s hu cc c im sau: tng thch tt vi h thng ph, giao din h thng qun l d liu thn thin vi ngi dng, d dng truy cu d liu v doanh s, chi ph,...ca 12 thng trc v lin tc cp nht cc thng tin ny vo c s d liu.

5/Qun tr da trn hot ng (Activity-Based Management)7: Qun tr da trn hot ng (ABM) c nh ngha bi CAM-I (Consortium for Advanced Management International) nh sau: l mt quy tc tp trung vo vic qun tr cc hot ng ci thin cc gi tr nhn c bi khch hng v li nhun t vic cung cp cc gi tr . Hai thut ng ABC v ABM khng nn c dng thay th cho nhau, l 2 thut ng ring bit. ABC ch l mt cng c xc nh chi ph ca cc hot ng v cc sn phm m cc hot ng to ra. Bn thn ABC khng th ci tin lin tc cng ty. Trong khi , ABM l mt trit l qun l tp trung vo vic lp k hoch, iu hnh, o lng cc hot ng v gip cng ty tn ti trong mt th gii kinh doanh y s cnh tranh. ABM s dng thng tin c c t h thng ABC gim thiu hoc loi tr cc hot ng khng lm gia tng gi tr, v kt qu l ci tin ton b qu trnh. Cooper v cc cng s gii thch s khc nhau ny trong on sau: Nguyn vn :ABC information, by itself, does not invoke action and decision leading to improve profit and operating performance. Management must institute a conscious process of organizational change and implementation if the organization is to receive benefits from the improve insight resulting from an ABC analysis. Dch ra l Cc thng tin ABC t thn n khng th dn ra cc hnh ng v quyt nh lm ci thin li nhun v qu trnh sn xut. Cc nh qun tr phi tin hnh mt qu trnh c thc v s thay i ca t chc v s b sung nu t chc mun nhn c li ch r rng t cc kt qu phn tch ca h thng ABC

Mi quan h gia ABC v ABM8

Quan im ca ABC
Ct gim chi ph

Ti nguyn

Hon thin qu trnh sx Loai b lng ph Nng cao cht lng

Ngun hot ng

Cc hot ng

o lng hot ng

Benchmark

i tng tnh gi

T dch t ti liu An Activity- Based Costing and Theory of Constraints Model for Product- Mix Decisions ca tc gi AYSE PINAR GURSES

Ra quyt nh

Ly t gio trnh K ton qun tr ca trng i hc Kinh t Nng

Cc thng tin t h thng ABC ch ra cc hot ng c kh nng ct gim chi ph cao nht. Sau khi xc nh c cc hot ng mc tiu, nh qun tr nn xc nh cc hot ng tn nhiu chi ph l do vn v tnh hiu qu hay tnh hu hiu gy ra, hay c hai? gim bt chi ph, tnh hu hiu phi lun lun c nhn mnh hn tnh hiu qu. Nu mt cng vic l mt hot ng khng tng gi tr th n khng nn c vn hnh d cho n vn ang vn hnh hiu qu. Nh qun tr trc tin phi cn nhc c cn thit tin hnh mt hot ng no hay khng. Ch khi nh iu hnh cho rng hot ng l khng th loi tr th vic gia tng hiu qu mi c tnh n. Nhm xc nh cng ty hay cc yu cu ca khch hng l nguyn nhn gy ra tn s ca cc hot ng, OGuin 9 xut vic kim tra xem b phn no l b phn khi u ca cc hot ng . Nu tn s hot ng cao gy ra bi cng ty, nh iu hnh nn th loi b hoc gim thiu tn s bng cch gia tng tnh hiu qu. Nu tn s hot ng cao do pha khch hng gy ra, nh iu hnh nn c gng tha thun vi khch hng v vic hn ch cc hot ng . Vic lp biu tin trnh nn c dng xc nh cc hot ng khng gia tng gi tr . Nh qun tr phi lun thn trng trong vic s dng cc thng tin c c t h thng ABC bi v vic s dng ngun thng tin ny mt cch khng hp l c th lm cho h thng vn hnh khng ti u. Nh qun tr khng nn ti u ha tng b phn, bi v ti u ha tng b phn ngha l lm cho ton h thng khng c ti u. Vic ct gim chi phi ca mt qu trnh ny c th lm tng chi ph ca mt qu trnh khc. y l im m h thng ABM b ph bnh bi v nh qun l s dng cc thng tin t h thng ABC ci tin qu trnh m khng cn nhc n cc hu qu tiu cc khc nh s nh hng n vic tha mn nhu cu ca khch hng Mt phng php mi trn phng din ci tin quy trnh ABM c gii thiu bi Cooper v Kaplan. Trong bi Activity-Based Systems: Measuring the Costs of Resource Usage, h xut khng phn b cc chi ph khng s dng ht vo sn phm. Cc chi ph khng s dng ht nn c tch ra v khng c tnh vo chi ph sn phm. Trong cch tip cn ny, chi phi n v ca sn phm khng thay i khi s lng sn phm sn xut tng, tuy nhin s thay i ny lm gim cc chi ph khng s dng ht lin kt vi mi hot ng trong qun trnh sn xut mi sn phm. 6/Kt lun10:

Nh t vn cng vi Price Waterhouse, ng gip rt nhiu cng ty cc gim chi ph v tr thnh cc cng ty hng u th gii nh Boeing, Eli Lilly bng k thut ABC 10 Theo http://www.tapchiketoan.com/ke-toan/ke-toan-quan-tri/he-thong-xac-lap-chi-phi-duatren-hoat-dong-2.html

Phng php ABC phc tp v tt nhin l tn km hn cc phng php truyn thng, v vy khng phi bt c cng ty no cng c th p dng. Tuy nhin, ABC s l xu hng tt yu i vi nh qun tr bi:
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Nng lc cnh tranh da trn chi ph gim thiu i hi phi c nhng s liu chnh xc hn v chi ph, trnh tnh trng li nhun gi to. S a dng ha ngy mt tng ca cc sn phm v dch v cng vi phc tp ca cc phn on th trng. V th, vic tiu dung cc ngun lc cng s thay i theo cc sn phm v dch v. Chu k sng ca sn phm tr nn ngn hn do tc pht trin ca cng ngh lm cng ty khng thi gian iu chnh gi c v chi ph. Xc nh ng chi ph l mt phn quan trng ca vic ra quyt nh kinh doanh. Thiu n, s chun xc ca quyt nh s gim thiu. Cch mng trong cng ngh my tnh lm gim c chi ph v tin bc ln thi gian cho vic pht trin v vn hnh h thng xc lp chi ph c kh nng truy nguyn nhiu hot ng.