4 gio 47 phut chieu thu Sau. Lan, quan ly tai chinh tai mot cong ty logistics dang phat trien, nhin man hinh voi ve lo lang. Mot nhan vien da nop bao cao chi phi voi mot khoan 60 trieu dong chi ghi la "vat tu van phong". Do la thiet bi van phong? Tai lieu tiep thi? Giay phep phan mem? Viec phan loai mo ho da tao ra mot loat van de: doi ke toan khong the ma hoa chinh xac, quan ly phong ban khong the phe duyet theo ngan sach, va Lan biet rang kiem toan vien se dat cau hoi trong ky kiem tra thang toi. Tinh huong nay dien ra hang ngan lan moi ngay tai cac doanh nghiep tren toan the gioi, gay ton that cho to chuc khong chi ve thoi gian ma con la tien that tu phan bo chi phi sai va bo lo cac khoan khau tru thue.
Tai sao Phan loai Chi phi Quan trong Hon Ban Nghi
Phan loai chi phi khong chi la mot o danh dau hanh chinh. No tao thanh nen tang cua kha nang hien thi tai chinh, tuan thu va ra quyet dinh chien luoc. Khi chi phi duoc phan vao cac danh muc phu hop, doi tai chinh co duoc thong tin chi tieu chinh xac, nguoi lap thue nam bat duoc cac khoan khau tru hop phap, va lanh dao dua ra quyet dinh ngan sach dua tren thong tin. Khi phan loai that bai, hau qua lan toa khap to chuc.
Nghien cuu tu Hiep hoi Chuyen gia Tai chinh cho thay cac cong ty co he thong phan loai chi phi co cau truc tot co the giam chi phi xu ly len den 40% so voi nhung cong ty dua vao phan loai tuy y. Ngoai hieu qua, viec phan loai dung cung tac dong truc tiep den loi nhuan thong qua xu ly thue toi uu va dam phan voi nha cung cap tot hon dua tren du lieu chi tieu chinh xac.
Hay xem xet mot cong ty gop tat ca cac dich vu chuyen nghiep vao mot danh muc duy nhat. Ho bo lo co hoi theo doi phi phap ly rieng biet voi chi phi tu van, khong the xac dinh duoc lieu chi phi phap ly tang la do mo rong hay van de tuan thu tiem an. Phan loai chi tiet bien du lieu chi phi tho thanh thong tin co the hanh dong.
Cac Danh muc Chi phi Tieu chuan Ma Moi Doanh nghiep Can
Mac du cac danh muc cu the thay doi theo nganh va quy mo cong ty, mot so loai chi phi xuat hien pho bien trong hoat dong kinh doanh. Thiet lap cac danh muc nen tang nay cung cap khung de xay dung cac phan loai chuyen biet hon.
Di lai va Van chuyen
Chi phi di lai thuong la mot trong nhung danh muc chi tieu tuy y lon nhat va huong loi rat nhieu tu viec phan loai chi tiet. Chia di lai thanh ve may bay, cho o, van chuyen mat dat va bua an cho phep doi tai chinh xac dinh co hoi toi uu hoa va dam bao tuan thu chinh sach.
Mot co cau phan cap danh muc di lai tot co the bao gom:
Ve may bay: Chuyen bay noi dia, chuyen bay quoc te, phi hanh ly, nang cap cho ngoi
Cho o: Khach san, cho o dai han, phi resort, dau xe tai khach san
Van chuyen mat dat: Xe thue, dich vu goi xe, taxi, phuong tien cong cong, phi dau xe
Bua an di lai: Bua an theo cong tac phi, tiep khach trong khi di lai, bua an hoi nghi
Hoat dong Van phong
Chi phi hoat dong hang ngay can co ranh gioi ro rang de ngan chan "bay le te" noi cac khoan phi mo ho tich tu. Cac danh muc hoat dong tieu chuan bao gom vat tu van phong (do tieu hao nhu giay va but), thiet bi van phong (may tinh, may in, noi that), chi phi co so vat chat (bao tri, ve sinh, dien nuoc), va vien thong (he thong dien thoai, dich vu internet, goi di dong).
Dich vu Chuyen nghiep
Chuyen mon cua ben thu ba xung dang duoc theo doi chi tiet do chi phi thuong dang ke va tam quan trong chien luoc. Cac danh muc rieng biet cho dich vu phap ly, phi ke toan va kiem toan, hop dong tu van, va lao dong hop dong cho phep phan tich xu huong co y nghia va quan ly nha cung cap tot hon.
Danh muc Lien quan den Thue: Toi da hoa Do chinh xac Khau tru
Mot so danh muc chi phi mang tac dong thue cu the doi hoi phan loai chinh xac. Phan bo sai cac chi phi nay co the dan den bo lo khau tru hoac toi te hon la van de tuan thu trong kiem toan. Hieu ro xu ly thue cua cac loai chi phi khac nhau nen anh huong den cach cau truc danh muc ngay tu dau.
Tiep khach va Bua an
Xu ly thue cua bua an va tiep khach da thay doi dang ke trong nhung nam gan day, khien viec theo doi rieng biet tro nen can thiet. Bua an kinh doanh voi khach hang hoac khach hang tiem nang co the du dieu kien khau tru mot phan, trong khi chi phi tiep khach thuan tuy thuong duoc xu ly khac. Bua an cua nhan vien trong chuyen cong tac, bua an cong ty cung cap tai cho, va su kien tiep khach moi thu deu can phan loai rieng biet de dam bao xu ly thue chinh xac.
Chi phi Von doi voi Chi phi Hoat dong
Mot trong nhung quyet dinh phan loai quan trong nhat lien quan den viec phan biet chi phi von (tai san khau hao theo thoi gian) voi chi phi hoat dong (khau tru toan bo trong ky hien tai). Mot laptop gia 20 trieu dong co the duoc ghi nhan chi phi ngay lap tuc, trong khi xay dung phong may chu gia 1,5 ty dong can von hoa va khau hao. Co cau danh muc ro rang voi nguong xac dinh ngan chan phan loai sai ton kem.
| Loai Chi phi | Xu ly Thue | Cach tiep can Danh muc |
|---|---|---|
| Bua an kinh doanh (50%) | Khau tru mot phan | Tach khoi tiep khach |
| Dao tao nhan vien | Khau tru toan bo | Theo doi theo loai va nha cung cap |
| Thiet bi duoi nguong | Ghi nhan chi phi ngay | Xac dinh nguong so tien ro rang |
| Thiet bi tren nguong | Von hoa va khau hao | Danh dau de theo doi tai san |
| Chi phi xe co | Co nhieu phuong phap | Theo doi so km rieng |
| Chi phi lam viec tai nha | Yeu cau cu the | Tach cac chi phi du dieu kien |
Phan loai theo Phong ban va Du an
Ngoai loai chi phi, to chuc huong loi tu phan loai da chieu theo doi chi tieu theo phong ban, du an, trung tam chi phi, hoac khach hang. Cach tiep can da chieu nay cho phep giam sat ngan sach, phan tich loi nhuan du an, va phan bo chi phi ma khong tao ra so luong danh muc chi phi qua lon de quan ly.
Trung tam Chi phi theo Phong ban
Gan chi phi vao trung tam chi phi cho phep moi phong ban giam sat chi tieu so voi ngan sach trong khi duy tri cac danh muc chi phi tieu chuan toan to chuc. Chi phi di lai cua doi tiep thi su dung cau truc danh muc giong nhu di lai cua doi ky thuat, nhung the trung tam chi phi cho phep bao cao va trach nhiem cu the theo phong ban.
Gan the Du an
Doi voi cac to chuc quan ly nhieu du an hoac hop dong khach hang, viec gan the theo du an cho phep theo doi chi phi chinh xac va phan tich loi nhuan. Chang han cong ty tu van phai nam bat tat ca chi phi lien quan den hop dong khach hang de hieu ty suat loi nhuan du an that. Dieu nay doi hoi dao tao nhan vien gan the chi phi phu hop trong khi duy tri quy trinh truc quan khong gay ganh nang cho nguoi dung voi viec nhap lieu qua nhieu.
Thiet ke Co cau Phan cap Danh muc Hieu qua
Cau truc co cau phan cap danh muc chi phi quyet dinh kha nang su dung va gia tri phan tich. Cau truc qua phang buoc moi thu vao cac o rong, mat chi tiet. Co cau qua sau lam nguoi dung qua tai va tang loi phan loai. Thiet ke toi uu can bang giua chi tiet va thuc te.
Cach tiep can Ba Cap
Hau het to chuc thanh cong voi co cau ba cap: danh muc cha de nhom cap cao, danh muc con cho cac loai chi phi cu the, va danh muc phu tuy chon de theo doi chi tiet khi can. Cau truc nay dap ung ca bao cao tom tat cap lanh dao va phan tich hoat dong chi tiet.
Vi du:
Cap 1 (Cha): Di lai va Tiep khach
Cap 2 (Danh muc): Ve may bay, Cho o, Van chuyen mat dat, Bua an
Cap 3 (Danh muc phu): May bay noi dia, May bay quoc te, Phi hanh ly
Quy uoc Dat ten Danh muc
Dat ten ro rang, nhat quan giam su nham lan va cai thien do chinh xac phan loai. Ten danh muc hieu qua phai du cu the de tranh mo ho ("Dang ky Phan mem" thay vi "Dang ky"), huong hanh dong khi co the ("Chuong trinh Dao tao Nhan vien" thay vi "Dao tao"), va nhat quan ve dinh dang (toan cum danh tu hoac toan cum dong tu, nhung khong pha tron).
Anh xa Chi phi vao He thong Tai khoan
De cac danh muc chi phi duoc chuyen doi thanh bao cao tai chinh chinh xac, chung phai anh xa sach se vao cac tai khoan so cai. Viec anh xa nay nen duoc thiet lap trong qua trinh thiet ke danh muc, khong phai sua sau. Moi danh muc chi phi can co ma tai khoan GL tuong ung, va moi quan he nen duoc ghi lai va duy tri khi he thong nao phat trien.
Anh xa Mot-Mot doi voi Nhieu-Mot
To chuc co the chon giua anh xa chi tiet (mot danh muc chi phi cho moi tai khoan GL) hoac anh xa hop nhat (nhieu danh muc chi phi chay vao mot tai khoan GL). Anh xa chi tiet cung cap kha nang hien thi toi da nhung tang do phuc tap he thong tai khoan. Anh xa hop nhat don gian hoa GL nhung can bao cao bo sung de khoi phuc chi tiet cap danh muc.
Lua chon dung phu thuoc vao yeu cau bao cao tai chinh va kha nang ERP. Cac he thong hien dai thuong ho tro ca hai cach tiep can thong qua cau truc chieu linh hoat bao toan chi tiet danh muc trong khi cho phep trinh bay bao cao tai chinh don gian.
Tan dung Phan mem cho Phan loai Tu dong
Cac nen tang quan ly chi phi hien dai giam dang ke ganh nang phan loai thong qua tu dong hoa thong minh. Cac thuat toan hoc may phan tich mau giao dich, ten nha cung cap, va mo ta chi phi de goi y danh muc phu hop, hoc tu cac dieu chinh cua nguoi dung de cai thien theo thoi gian.
Cac Tinh nang Tu dong Chinh
Ma Danh muc Nha ban le (MCC): The doanh nghiep mang du lieu MCC cho phep phan loai tu dong dua tren loai nha ban le. Giao dich tai khach san tu dong chuyen den cho o; giao dich tai hang hang khong tu dong chuyen den ve may bay.
OCR va Phan tich Hoa don: Cac he thong tien tien trich xuat thong tin tu hinh anh hoa don, su dung chi tiet nha cung cap va cac muc de goi y danh muc. Hoa don tu cua hang van phong pham liet ke muc in tu dong phan loai la vat tu van phong.
Gan theo Quy tac: Quan tri vien co the tao quy tac tu dong gan danh muc dua tren nguong so tien, nha cung cap cu the, hoac mo ta chi phi. "Tat ca cac khoan tu XYZ Software Inc. anh xa sang Dang ky Phan mem" loai bo viec chon thu cong lap di lap lai.
Nhan dang Mau Lich su: He thong theo doi cach nguoi dung ca nhan thuong phan loai cac loai chi phi nhat dinh va dien truoc dua tren hanh vi qua khu. Neu nhan vien luon phan loai cac khoan Uber la van chuyen mat dat, he thong hoc so thich nay.
Thuc hanh Tot nhat cho Quan ly Danh muc Chi phi
Thiet lap cac danh muc chi phi vung chac chi la buoc dau tien. Duy tri hieu qua cua chung doi hoi su chu y lien tuc va tinh chinh dinh ky. Cac thuc hanh tot nhat sau day dam bao he thong phan loai cua ban van co gia tri theo thoi gian.
Tai lieu hoa Moi thu
Tao va duy tri tu dien danh muc dinh nghia moi loai chi phi voi cac vi du ve nhung gi nen va khong nen bao gom. Tai lieu nay phuc vu nhu tham chieu co tham quyen cho nhan vien nop chi phi, nguoi phe duyet xem xet bao cao, va thanh vien doi tai chinh xu ly giao dich. Cac dinh nghia ro rang giam tranh chap va cai thien tinh nhat quan.
Dao tao Nguoi dung Hieu qua
Cau truc danh muc tot nhat that bai neu nguoi dung khong hieu cach ap dung. Dua phan loai chi phi vao qua trinh gioi thieu nhan vien moi, cung cap dao tao nhac lai khi danh muc thay doi, va lam cho tai lieu tham khao de dang truy cap trong quy trinh nop chi phi. Xem xet ket hop cac vi du thuc te ve cac cau hoi phan loai pho bien va cau tra loi dung.
Xem xet va Tinh chinh Thuong xuyen
Len lich xem xet cau truc danh muc chi phi hang quy. Phan tich cac danh muc bi su dung qua nhieu (co the qua rong) hoac it su dung (co the khong can thiet). Theo doi loi phan loai va mau cua chung de xac dinh nhu cau dao tao hoac cai tien cau truc. Thay doi kinh doanh nhu dong san pham moi, mo rong thi truong, hoac tai cau truc to chuc co the yeu cau cap nhat danh muc.
Can bang Tieu chuan hoa voi Linh hoat
Mac du tieu chuan hoa cho phep so sanh va phan tich co y nghia, su cung nhac qua muc tao ra su that vong va cac giai phap thay the. Xay dung co che cho nguoi dung yeu cau danh muc moi khi nhu cau hop phap phat sinh, nhung thiet lap quy trinh quan tri de danh gia yeu cau dua tren cac tieu chi nhu khoi luong, gia tri bao cao, va su chong cheo tiem nang voi cac danh muc hien co.
Giam thieu Bay Le te
Moi he thong chi phi can mot danh muc tong hop cho cac muc thuc su bat thuong, nhung danh muc nay nen duoc giam sat chat che. Dat canh bao khi chi tieu le te vuot qua ty le phan tram nguong, va thuong xuyen xem xet cac muc roi vao o nay. Cac muc le te lap di lap lai thuong bao hieu can co danh muc moi hoac dao tao nguoi dung tot hon ve cac tuy chon hien co.
Tu Hon loan den Ro rang: Hanh trinh Phan loai
Nho Lan tu tinh huong mo dau khong? Sau khi trien khai he thong phan loai chi phi co cau truc, chieu thu Sau cua co ay trong kha khac. Khoan 60 trieu dong do gio day den voi phan loai danh muc ro rang (Tai lieu Tiep thi > An pham In), the du an lien ket voi chien dich trien lam thuong mai Q1, va ma hoa phong ban den trung tam chi phi tiep thi thuc dia. Phe duyet tu dong chay den quan ly phu hop, ke toan ma hoa giao dich chinh xac ngay tu dau, va chuan bi kiem toan mat hang gio thay vi hang ngay.
Cac danh muc chi phi duoc thiet ke tot bien quan ly chi phi tu nguon gay ma sat thanh loi the canh tranh. Chung cho phep xu ly nhanh hon, tuan thu tot hon, thong tin sau sac hon, va cuoi cung la quyet dinh chi tieu thong minh hon. Dau tu vao thiet ke danh muc chu dao mang lai loi nhuan tren moi khia canh cua hoat dong tai chinh.
Con duong phia truoc bat dau bang viec kiem tra cau truc danh muc hien tai, xac dinh khoang trong va chong cheo, va thiet ke co cau phan cap phuc vu ca nguoi dung hang ngay va nhu cau bao cao chien luoc. Thu hut cac ben lien quan tu tai chinh, ke toan, thue, va van hanh de dam bao tat ca quan diem duoc dai dien. Sau do trien khai dan dan, dao tao nguoi dung va tinh chinh dua tren phan hoi cho den khi he thong phan loai cua ban tro thanh yeu to ho tro vo hinh cua su xuat sac tai chinh thay vi la rao can doi voi nang suat.
