KẾ TOÁN QUẢN TRỊ CHI PHÍ TẠI CÁC DOANH NGHIỆP SẢN XUẤT PHẦN MỀM TRONG ĐIỀU KIỆN ỨNG DỤNG HỆ THỐNG ERP=COST MANAGEMENT ACCOUNTING IN SOFTWARE MANUFACTURING ENTERPRISES UNDER ERP SYSTEM APPLICATION CONDITIONS

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Tác giả: Thị Huyền Trang Cao, Tố Uyên Nguyễn, Thu Hường Trần

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học & Công nghệ - Trường Đại học Công nghiệp Hà Nội, 2024

Mô tả vật lý: tr.165

Bộ sưu tập: Metadata

ID: 479394

Thêm vào giỏ

Nghiên cứu thực hiện khảo sát và lấy dữ liệu từ hơn 3.303 các kế toán viên, chuyên viên tài chính, kế toán quản trị, chuyên viên quản trị sản xuất, giám đốc tài chính và giám đốc sản xuất tại 12 các doanh nghiệp sản xuất phần mềm. Đồng thời bài báo tiến hành phỏng vấn sâu và nghiên cứu case study tại Công ty TNHH CMC global đểcó nhận định chính xác về nhu sử dụng cầu số liệu của nhà quản trị cũng như khả năng cung cấp, xây dựng số liệu của hệ thống ERP đối với các chuyên viên làm nhiệm vụ tạo lập báo cáo định kỳ, từ đó phân tích thực trạng sử dụng thông tin của kế toán quản trị chi phí tại các doanh nghiệp theo các nội dung: Nhận diện và phân loại chi phí trong doanh nghiệp sản xuất phần mềm, Xây dựng định mức chi phí và lập dự toán chi phí trong doanh nghiệp sản xuất phần mềm
Thu thập, xử lý, hệ thống hóa thông tin kế toán quản trị chi phí, Phân tích và cung cấp thông tin kế toán quản trị chi phí phục vụ cho việc ra quyết định, Hệ thống báo cáo kế toán quản trị chi phí. Qua kết quả nghiên cứu cho thấy, trong môi trường ứng dụng ERP mang lại rất nhiều lợi ích như cho phép tích hợp tất cả dữ liệu tài chính và kế toán từ các bộ phận khác nhau của doanh nghiệp vào một hệ thống duy nhất giúp tránh việc nhập dữ liệu lặp lại và giảm thiểu sai sót do sự thiếu nhất quán. Quy trình kế toán được tự động hóa và chuẩn hóa, giúp tiết kiệm thời gian và công sức của nhân viên kế toán.The research conducted surveys and collected data from over 3,300 accountants, financial specialists, management accountants, production management specialists, CFOs, and production managers at software manufacturing enterprises. This was done to accurately assess the demand for data usage by managers as well as the capability of ERP systems to provide and build data for professionals tasked with generating periodic reports. The study then analyzed the current state of cost management accounting information usage in these enterprises based on several aspects: identifying and classifying costs in software manufacturing enterprises,establishing cost norms and budgeting in software manufacturing enterprises, collecting, processing, and systematizing cost management accounting information, analyzing and providing cost management accounting information for decision-making, and the cost management accounting report system.The research results indicated that the application of ERP systems offers numerous benefits such as enabling the integration of all financial and accounting data from different departments of the enterprise into a single system, thereby avoiding repetitive data entry and minimizing errors due to inconsistencies. The accounting processes are automated and standardized, saving time and effort for accounting staff.

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