TRNG I HC M TP HCM

KHOA K TAN KIM TAN

Lp D ton ngn sch

Mc tiu
Sau khi hc xong chng ny, ngi hc
c th:
Gii thch c vai tr ca cng vic lp d
ton ngn sch ca doanh nghip.
Trin khai vic lp d ton tng th ca mt
doanh nghip.
Nhn thc cc vn cn ch nhm bo
m s thnh cng ca d ton ngn sch.
2

Ni dung

Tng quan
Quy trnh lp d ton (DN sn xut)
D ton cho doanh nghip thng mi
D ton cho doanh nghip dch v

Tng quan
Ti sao phi lp d ton?
Hot ng
Ngun lc

Mc tiu

D ton

Tng quan
Ti sao phi lp d ton?
Mc tiu

Ngun lc
c th huy ng

Ngun lc
cn thit

D ton l g?
D ton l din gii nh lng k hoch
hot ng nhm xc nh cch thc huy
ng v s dng ngun lc trong mt thi
k nht nh.
Cc loi d ton
D ton u t (capital budget)
D ton hot ng (operating budget)
D ton ti chnh (financial budget)
6

D ton ngn sch

L mt h thng cc d ton cu thnh k
hoch hot ng v ti chnh ca doanh
nghip trong mt thi k.
Bao gm cc d ton v bn hng, sn
xut, nguyn vt liu, nhn cng, chi ph
sn xut chung, chi ph ngoi sn xut,
tin, kt qu kinh doanh v cn i k
ton.
7

Vai tr ca d ton

Hoch nh v xc lp mc tiu
Truyn thng
Phi hp
y quyn
Thc y
S dng hiu qu ngun lc
Gii quyt mu thun
nh gi thnh qu

Lp d ton ngn sch 1

Lp d ton hot ng
D ton bn hng
D ton sn xut
D ton nguyn vt liu, nhn cng v chi
ph SX chung.
D ton chi ph ngoi sn xut
D ton kt qu kinh doanh

S
D ton bn hng

D ton sn xut
D ton
NVLTT

D ton
NCTT

D ton
CPSXC

D ton
CP ngoi SX

D ton GT-GVHG-TP
10

D ton kt qu hot ng kinh doanh

D ton bn hng
Vai tr ca d ton bn hng
Ni dung d ton bn hng
Phn tch cc nhn t tc ng n d
ton bn hng

11

D ton bn hng
Thng tin u ra
Sn lng tiu th v doanh thu

Thng tin u vo
Sn lng tiu th
n gi bn

Cng thc
Doanh thu = SLTT x GB

12

D ton bn hng
Cng ty ABC c sn lng tiu th d kin 3 thng ca
qu 1 ln lt l 500, 2500 v 2200 sn phm may. n
gi bn d kin l 180 (ngn ng)/sn phm.

D bo
Thng 1

Thng 2

Thng 3

S lng bn

500

1.500

2.200

4.200

n gi bn

180

180

180

180

90.000

270.000

396.000

756.000

Doanh thu bn hng

13

D ton bn hng
Phn tch cc nhn t tc ng
Cc bin bn ngoi:
Bi cnh kinh t
Tnh hnh th trng v khch hng

Cc bin bn trong:
Chin lc gi
Ngn sch qung co, khuyn mi

Phng php lp
iu chnh da trn thc t k trc
S dng cc m hnh d bo
14

Qu 1

D bo sn xut
Thng tin u ra
Sn lng cn sn xut

Thng tin u vo
Sn lng tiu th
Thnh phm u k
Thnh phm cui k

Cng thc
SLSX = SLTT + TPK - TPCK
15

D ton sn xut
Sn lng tn kho u mi thng bng 10% sn lng
tiu th trong thng . D kin thng 4 s tiu th
2.500 sn phm may.
D bo
Thng
1

Thng
3

Qu 1

S lng bn

500

1500

TP tn cui k d kin

150

220

250

250

Tng s thnh phm cn c

650

1720

2450

4450

Thnh phm tn kho u k

50

150

220

50

600

1570

2230

4400

S sn phm sn xut
16

Thng
2

2200 4.200

D ton nguyn vt liu

Thng tin u ra
Chi ph NVL TT

Thng tin u vo
nh mc NVL
n gi NVL
Sn lng SX

Cng thc
CPNVL = SLSX x MNVL x GNVL
17

D ton nguyn vt liu

nh mc sn xut l 2,4 m vi cho 1 n v sn phm. n
gi l 9 (ngn ng) mt mt.

D bo
S lng sn xut

Thng 2

Thng 3

600

1570

2230

Qu 1
4400

S vi dng cho 1 sn phm

2,40

2,40

2,40

2,40

Tng s vi cn cho sn xut

1.440

3.768

5.352

10.560

Gi mt mt vi (1.000 ng)

Chi ph nguyn vt liu trc

tip
18

Thng 1

12.960

33.912

48.168

95.040

D ton nhn cng trc tip

Thng tin u ra
Chi ph NC TT

Thng tin u vo
nh mc gi cng
n gi gi cng
Sn lng SX

Cng thc
CPNCTT = SLSX x MGC x GGC
19

D ton nhn cng trc tip

nh mc sn xut l 1,2 gi cng cho 1 n v sn phm.
n gi l 22 (ngn ng) mt gi cng.
D bo
(n v tnh 1.000 ng)

Thng 1

Thng 2

Thng 3

Tng sn phm sn xut

600

1570

2230

4400

Gi cng cho 1 sn phm

1,2

1,2

1,2

1,2

Tng s gi cng cn c

720

1.884

2.676

5.280

22

22

22

22

15.840

41.448

58.872

116.160

n gi mt gi cng
Tng chi ph nhn cng
20

Qu 1

D ton CP SX chung
Thng tin u ra
Chi ph SX chung
CPSXC cho 1 gi cng

Thng tin u vo
nh mc CPSXC bin i/gi cng
nh mc CPSXC c nh/thng
Tng s gi cng

Cng thc
CPSXC = (BPSXC v x TGC) + PSXC
21

D ton CP SX chung
nh mc CPSXC bin i l 50 (ngn ng) cho 1 gi
cng; CPSXC c nh l 17.600 (ngn ng) 1 thng.
D bo
(n v tnh 1.000 ng)
Tng s gi cng cn c
Bin ph SX chung cho 1 gi cng

22

Thng
1

Thng
2

Thng
3

Qu 1

720

1.884

2.676

5.280

50

50

50

50

Tng bin ph SX chung

36.000

94.200 133.800 264.000

nh ph SX chung

17.600

17.600

Tng chi ph sn xut chung

53.600 111.800 151.400 316.800

CP SXC phn b cho 1 gi cng

17.600

52.800

60

D ton G/thnh - GVHB - TP

Thng tin u ra
Gi thnh sn phm/Gi vn hng bn/Thnh phm
tn kho

Thng tin u vo

CP NVLTT n v
CP NCTT n v
CPSXC n v
Sn lng

Cng thc
GT = CPNVLTT+CPNCTT+CPSXC
TP = GT x TP tn kho
GVHB = GT x SL tiu th trong k
23

D ton G/thnh - GVHB - TP

n gi nh mc
Chi ph NVL TT

2,4

21,6

Chi ph NC TT

22

1,2

26,4

Chi ph SX chung

60

1,2

72

Gi vn hng bn

120

4.200

504.000

Gi tr TP tn kho cui k

120

250

30.000

Gi thnh n v

24

Thnh tin

120

D ton CP ngoi sn xut

Thng tin u ra
Chi ph ngoi SX (bn hng+qun l)

Thng tin u vo
nh mc CPNSX bin i/1 ng doanh thu
nh mc CPNSX c nh/thng
Doanh thu

Cng thc
CPNSX = (BPNSX v x DT) + PNSX
25

D ton CP ngoi sn xut

nh mc CPNSX bin i l 15% doanh thu; CPNSX c
nh l 12.000 (ngn ng) 1 thng.
D bo
(n v tnh 1.000 ng)
Tng doanh thu

Thng 2 Thng 3 Qu 1

90.000

270.000

396.000

756.000

15%

15%

15%

15%

Tng chi ph bin i

13.500

40.500

59.400

113.400

Chi ph c nh mi thng

12.000

12.000

12.000

36.000

Tng chi ph hot ng

25.500

52.500

71.400

149.400

Chi ph bin i trn 1 ng

doanh thu

26

Thng 1

D ton kt qu kinh doanh

D ton kt qu kinh doanh bao gm
doanh thu v chi ph to ra li nhun
t hot ng kinh doanh
Cha xt n cc chi ph ti chnh

27

D ton kt qu kinh doanh

28

Doanh thu

756.000

Gi vn hng bn

504.000

Li gp

252.000

Chi ph hot ng

149.400

Li nhun thun

102.600

Lp d ton ngn sch 2

Lp d ton ti chnh
D ton thu tin
D ton mua hng
D ton cc khon chi nhn cng v sn xut
chung.
D ton tin
Bo co lu chuyn tin t d ton
Bo co kt qu kinh doanh d ton
Bng cn i k ton d ton
29

S
D ton bn hng

D ton thu tin

D ton NVL

D ton mua NVL

D ton NCTT

D ton chi NCTT

D ton CPSXC

D ton chi CPSXC

D ton CPNSX

D ton chi CPNSX

D ton KQKD
30

D ton XDCB

D ton
Tin

Cc Bo co
Ti chnh
D ton

D ton thu tin

Thng tin u ra
Tin thu mi k
N phi thu cui k

Thng tin u vo
N phi thu u k
Doanh thu mi k
Tnh hnh thu hi n

Cng thc
NPTCK = DT x T l NPT
Tin thu = NPTK + DT - NPTCK
31

D ton thu tin

N phi thu u thng 1 l 43.200 (ngn ng). T l n
li thng sau thu l 30% doanh thu trong k
Thng 1

Thng 3

Qu 1

Doanh thu

90.000

270.000

396.000

756.000

N phi thu u k

43.200

27.000

81.000

43.200

N phi thu cui k

27.000

81.000

118.800

118.800

106.200

216.000

358.200

680.400

Tin thu trong k

32

Thng 2

D ton mua nguyn vt liu

Thng tin u ra
Tin chi tr ngi bn mi k
N phi tr ngi bn cui k

Thng tin u vo

Nguyn vt liu cn cho sn xut

Nguyn vt liu u k d ton
n gi NVL
N phi tr ngi bn u k
Tnh hnh thanh ton n phi tr

Cng thc
NPT cui k = (N u k + Hng mua trong k) x T l n phi tr
Tin chi tr = NPTK + Mua hng trong k - NPTCK
33

D ton mua nguyn vt liu

N phi tr u thng 1 l 3.000 (ngn ng), vi tn kho u thng 1
l 412m. Tn kho vi cn thit cui qu l 1.000m. T l n li
thng sau tr l 20% n u k cng hng mua trong k. n gi vi
9 ngn ng/m. T l vi tn cui k l 20% s vi cn cho SX
Thng 1

Thng 2

Thng 3

1.440

3.768

5.352

10.560

S vi tn cn c cui k

288

754

1.000

1.000

S vi tn kho u k

412

288

754

412

Tng s vi cn cho sn xut

34

Qu 1

Tng s vi cn mua trong k

1.316

4.234

5.598

11.148

Tng gi tr vi cn mua

11.844

38.102

50.386

100.332

N phi tr nh cung cp u k

3.000

2.969

8.214

3.000

Phi tr nh cung cp cui k

2.969

8.214

11.720

11.720

Tr cho nh cung cp trong k

11.875

32.857

46.880

91.612

D ton chi nhn cng trc tip

Thng tin u ra
Tin chi tr nhn cng trc tip

Thng tin u vo
Chi ph nhn cng trc tip trong k
Phi tr u k, cui k nhn cng trc tip

Cng thc
Chi tr NCTT = CPNCTT + Phi tr u k Phi tr cui k
35

D ton chi nhn cng trc tip

Doanh nghip chi tr ton b chi ph nhn cng trc
tip trong k
Thng 1 Thng 2 Thng 3
Tng chi ph nhn cng

15.840

41.448

58.872

S tin cha thanh ton u

k

S tin cha thanh ton cui

k

15.840

41.448

58.872

Chi tr nhn cng trc tip

trong k
36

Qu 1
116.160

116.160

D ton chi CPSXC

Thng tin u ra
Tin chi tr CPSXC

Thng tin u vo
Chi ph SXC trong k
Chi ph phi tin t (khu hao)
Phi tr u k, cui k CPSXC

Cng thc
Chi tr CPSXC = CPSXC - Khu hao + Phi
tr u k - Phi tr cui k
37

D ton chi CPSXC

Doanh nghip chi tr ton b chi ph sn xut chung
trong k, ngoi tr chi ph khu hao l 22.000 (ngn
ng)/thng.

38

Thng 1

Thng 2

Thng 3

Qu 1

Tng chi ph SX chung

53.600

111.800

151.400

316.800

CP khu hao

22.000

22.000

22.000

66.000

CP SX chung bng tin

31.600

89.800

129.400

250.800

Tin cha thanh ton u k

Tin cha thanh ton cui k

Chi tr SX chung trong k

31.600

89.800

129.400

250.800

D ton chi CPNSX

Thng tin u ra
Tin chi tr CPNSX

Thng tin u vo
Chi ph NSX trong k
Chi ph phi tin t (khu hao)
Phi tr u k, cui k CPNSX

Cng thc
Chi tr CPNSX = CPNSX + Khu hao + Phi
tr u k - Phi tr cui k
39

D ton chi CPNSX

Doanh nghip chi tr ton b chi ph ngoi sn xut
trong k. Khng c TSC dng cho bn hng v
qun l

Tng chi ph hot ng

CP khu hao
CP H chung bng tin
Tin cha thanh ton u k
Tin cha thanh ton cui k
Chi tr CPH trong k
40

Thng 1

Thng 2

Thng 3

25.500

52.500

71.400

Qu 1
149.400

25.500

52.500

71.400

149.400

25.500

52.500

71.400

149.400

D ton chi xy dng c bn

L d ton v mua sm, u t ti sn c nh ca
doanh nghip

Thng 1 Thng 2 Thng 3

Chi XDCB
Tr n mua thit b k trc
D n chuyn sang k sau
Tr tin XDCB trong k

40.000

Qu 1

50.000

90.000

40.000

50.000

90.000

41

D ton tin
Mc ch
Cn i tin ca doanh nghip trn c s xc
nh lng tin tha thiu trong mi k kinh
doanh so vi mc s d ti thiu ca tin.

u vo
Cc d ton thu, chi tin bao gm c XDCB
Li sut

Phng thc
S dng n vay iu ha dng tin
42

D ton tin
Tin u thng 1 l 100.000 (ngn ng). S d tin nh
mc l 100.000 (ngn ng). Li st vay 1% thng.
Thng 1

Thng 2

Thng 3

Qu 1

Tin u k

100.000

100.195

100.390

100.000

Thu tin bn hng

106.200

216.000

358.200

680.400

Chi tr tin mua NVL

11.875

32.857

46.880

91.612

Chi tr tin NCTT

15.840

41.448

58.872

116.160

Chi tr CPSX chung

31.600

89.800

129.400

250.800

Chi tr CP hot ng

25.500

52.500

71.400

149.400

Tin thun t HKD

21.385

(605)

51.648

72.428

Thng 2

Thng 3

43

D ton tin
Thng 1
Tin thun t HKD

21.385

Chi u t XDCB

40.000

Tin cui k trc vay

81.385

S d tin nh mc

100.000

100.000

100.000

Tin tha (thiu)

(18.615)

(410)

2.038

19.000

1.000
-

1.800

1.800

190

200

182

572

100.195

100.390

100.056

100.056

Vay
Tr n vay
Tr li vay
Tin cui k
44

Qu 1

(605)

51.648

72.428

50.000

90.000

99.590

102.038

20.000

D ton cho DN thng mi

D ton bn hng

D ton
CP hot ng

D ton mua hng

45

D ton kt qu hot ng kinh doanh

D ton cho DN thng mi

D ton bn hng

D ton thu tin

D ton mua hng

D ton chi mua

D ton XDCB

D ton
Tin

D ton CPH

D ton KQKD
46

D ton chi CPH

Cc Bo co
Ti chnh
D ton

D ton cho DN dch v

V nguyn tc khng khc doanh nghip
sn xut, ngoi tr cc vn sau:
Thay d ton mua nguyn vt liu bng cc
vt liu, dng c
Chi ph nhn cng trong nhiu trng hp l
nh ph.
Phng php tnh doanh thu v thu tin linh
hot ty theo ngnh ngh
47

Bi tp
Trnh by nhng c im trong vic lp
d ton ca:
Khch sn.
Phng nha khoa.
Cng ty dch v k ton

48

Cc vn cn lu
Thi k lp d ton
Quy trnh lp d ton
Vn con ngi

49

Thi k lp d ton
Lp d ton theo nm ti chnh
D ton 5 nm => Nm => Qu => thng

Lp d ton lin tc
D ton c lin tc cp nht theo thi gian

50

Quy trnh lp d ton

Nh qun l cp cao

Nh qun l cp trung gian

Nh qun l cp thp

51

Vn con ngi

52

Nhn thc ca nh qun l cp cao

Mc thch thc ca d ton
Qu trnh tng tc
Phn thng