Nâng cao hiệu quả tổ chức xây dựng dự toán hàng tồn kho tại các doanh nghiệp sản xuất Việt Nam trong thời kỳ hội nhập

Tổ chức xây dựng dự toán hàng tồn kho là một công cụ quan trọng của nhà quản trị trong

thực hiện chức năng hoạch định và kiểm soát hoạt động của doanh nghiệp. Lập dự toán hàng

tồn kho là hoạt động cần thiết và quan trọng nhằm phác thảo tương lai, giúp doanh nghiệp phát

triển đúng hướng và đưa ra kế hoạch thực hiện phù hợp để đạt được mục tiêu chiến lược. Bài

viết tập trung làm rõ vai trò của tổ chức xây dựng dự toán hàng tồn kho trong các doanh nghiệp

sản xuất, thực trạng xây dựng dự toán hàng tồn kho trong các doanh nghiệp sản xuất ở Việt Nam

hiện nay. Trên cơ sở đó, tác giả đưa ra một số đề xuất hoàn thiện tổ chức xây dựng dự toán hàng

tồn kho nhằm nâng cao hiệu quả quản lý hàng tồn kho của nhà quản trị trong doanh nghiệp.

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on output targets into budget of purchasing materials, raw material budget, finished products, reservation budget. Stage 3: Approving and implementing budgets After completing, the IBs will be submitted to the board of directors to review the appropriateness of the budget with the general goals. The budg- ets are approved, they will be transferred to the relevant departments in the enterprise to implement, monitor and control. Regarding the application of techniques into inventory budget: To ensure the scienctific features and feasibility of the budget, enterprises need to prepare on the basis of the supply chain, starting from raw materials, ending with finished products and inventoy reserve. * Budget of purchasing raw materials: Estimating the purchase of raw materials during the supply process is calculating the quan- tity and value of each type of raw materials that needs to be purchased in the period to meet the needs of production and business to help businesses do business effectively. During the production and business process, there may be times when enterprises encounter the situation of inventories of materials and finished products, causing stagnant business capital, having a negative impact on enterprises and sometimes there are no materials and goods for production or consumption. Therefore, making a budget of purchasing raw materials will help businesses to be more active in their business. Budget of purchasing raw materials is only made for key products, it will be difficult to make a budget for all products. At the beginning of the annual business period, management ac- counting staff should make a budget of purchase for each type of material that is required for production and business in the period in terms of both quantity and value, then sum up the value of purchased goods in the planning period into budget of purchasing raw materials according to the process in diagram 1. Source: Author (2019) Diagram 1: Process of organizing the purchase of raw materials budget A reliable unit price budget contributes to the foreseen demand for capital, the value of ca- pital in inventory to have a plan on mobilizing and using capital reasonably, to avoid stagnant capital in inventory. Furthermore, the unit price budget helps to manage the purchase value (pro- duction) reasonably, to avoid waste or take advantage of purchasing to make a profit of the pur- 1082 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 chasing staff. Therefore, unit price budget can also be considered as a measure of the purchasing activitites in the period. * Raw materials budget for production Raw materials budget for production is the determination of the amount of raw materials needed to serve the production plan. If the finished product is an independent inventory serving external consumption, raw material is the dependent inventory type used to meet the internal pro- duction needs of the enterprise. Therefore, when the consumption and production needs have been identified, the raw material demand is predicted quite accurately according to a certain stan- dard or a certain ratio compared to the number of products to be produced. * Estimated raw materials at the end of the period: Quantity and value of raw materials at the end of the period is determined as follows: In which: The estimated percentage of inventory is determined similar to that of inventory at the end of the period and is calculated to give a reasonable ratio on the basis of unifying the goals of the production, business and accounting department. * Estimated finished products: Part of the required finished product is already in stock at the beginning of the budget pe- riod, the remainder needs to be produced during the budget period. The number of finished prod- ucts is determined by the formula: (Doan Ngoc Que, 2015). * Estimated finished products consumed: Estimated finished products consumed are made to ensure a minimum amount of inventory at the end of the period, suffcient for the consumption demand of the next period. At the same time, the determination of a reasonable amount of finished products in stock is also meaningful to the capital turnover, not causing capital stagnation. The value of finished products in stock at the end of the period is determined as follows: 1083 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Raw material value needed for = prooduction Estimated quantity of raw materials in stock at the = end of the period Estimated value of raw materials at the end of = the period Quantity of finished products produced in = the period Quantity of finished products consumed in + the period Quantity of inventory at the - end of the period Quantity of inventory at the beginining of the period Estimated quantity of raw materials in stock at the x end of the period Estimated unit price Quantity of raw materials in stock at the end of the x period Estimated percentage of inventory Number of products x produced Consumption of material for x each product Estimated price * Determine the safe inventory level The establishment of a safe inventory level will help ME to avoid unexpected demands that enterprises did not anticipate. For example, the regulation of 10% of the average inventory for a kind finished product in the same period last year will help businesses promptly respond to unusual demands for such products. Regulation of inventory level should be based on the fol- lowing criteria: physical and chemical characteristics of inventory, demand for materials used in the previous year, expected analysis report of consumption. The safety inventory level is deter- mined by the following formula: Organizing inventory budget is a content of management accounting in enterprises in order to provide information about inventory for each enterprise to perform the function of managing consumption factors for activities, to help the administrators develop plans, control and evaluate performance as well as make reasonable decisions. In many MEs in Vietnam, in recent years, al- though awareness of the importance of IB has been raised, many enterprises still have not really paid attention to this issue. Therefore, managers in enterprises need to change their perception of the role of inventory budget in business management soon. Traditional and experienced manage- ment thinking should be replaced by modern management accounting methods, thus adding and updating new knowledge to improve the efficiency of inventory management in enterprises. REFERENCES 1. Akcali, E. and Bayindir, Z. P. (2008), ‘Analyzing the effects of inventory cost setting rules in a disassembly and recovery environment’, International journal of production research. 2. Dimitrios P. Koumanakos (2004), ‘The effect of inventory management accounting on firm performance’, Thesis of doctor, University of Patras, Greece House. 3. Doan Ngoc Que (2015), ‘Management Accounting Text book’, HochiMinh Economic Publish 4. Ivanov (2010), ‘An adaptive framework for aligning (re)planning decisions on supply chain strategy, design, tactics, and operations’, International journal of production research, 48(13): 4010. 5. Jonsson, P. and Mattsson, S.A.(2008), ‘Inventory management practices and their implications on perceived planning performance’, International journal of production research, 46(7): 1788-1789. 1084 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Value of finished products in stock at the end of the = period Safety inventory level = Expected demand for product consumption in the x next period Estimated percentage of inventory Number of finished products in stock at the = end of the period Product price per unit 6. Konstantopoulos, Nikolaos, Bekiaris, Michail G, Zounta, Stella (2007), ‘A Dynamic Simulation Model of the Inventories Management Accounting Information Systems (MAIS)’, AIP Conference Proceedings, Vol. 963 Issue 2. 7. Mayanja MK và Vander Poll HM (2011), ‘Management accounting: An instrument for implementing effective corporate governance’, African Journal of Business Management Vol. 5(30) 8. Merchant (2017), ‘Management Control Systems: Performance Measurement, Evalua- tion and Incentives’, Pitman Publishing 9. Mohammaditabar, D., Hassan, G. S. and O’Brien, C. (2012), ‘Inventory control system design by integrating inventory classification and policy selection’, International journal of pro- duction economics, 140(2): 655. 10. Naidoo, V. & Wu, T. (2011), ‘Marketing strategy implementation in higher education: A mixed approach for model development and testing’, Journal of marketing management. 11. Nguyen Thi Phuong Dung (2013), ‘The evaluation of Management accounting practices in VietNam: empirical evidience from VietNamese food and beverage enterprises’, Thesis of doc- tor, Tohoku University. 12. Nzuza (2013), ‘Factors affecting the success of inventory control in the Stores Division of the eThekwini Municipality, Durban: a case study’, Thesis of doctor, Durban University of Technology Durban, South Africa. 13. Welman, C, Kruger, F. and Mitchell, B. (2011), ‘Research methodology’, 3rd ed. Cape Town: Oxford University Press South Africa. 1085 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020

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