TP ON DU KH VIT NAM

VIN DU KH VIT NAM

BO CO TNG KT
TI NGHIN CU KHOA HC CP NGNH

NGHIN CU HON THIN PHNG PHP

XY DNG GI THNH SN PHM V XUT
MT S GII PHP GIM GI THNH SN
PHM CHO NH MY LC DU DUNG QUT

M S: 04/KTQL(EMC)/2013/H - NCKH

H NI, 03/2015
 TP ON DU KH VIT NAM
VIN DU KH VIT NAM

BO CO TNG KT
TI NGHIN CU KHOA HC CP NGNH

NGHIN CU HON THIN PHNG PHP

XY DNG GI THNH SN PHM V XUT
MT S GII PHP GIM GI THNH SN
PHM CHO NH MY LC DU DUNG QUT

M S: 04/KTQL(EMC)/2013/H - NCKH

Ngy thng nm Ngy thng nm

CH NHIM C QUAN CH TR

ng Th Thy Dung
Ngy thng nm Ngy thng nm
CH TCH HI NG XDNT C QUAN QUN L

H NI, 03/2015
 NGHIN CU HON THIN PHNG PHP XY DNG GI THNH
SN PHM V XUT MT S GII PHP GIM GI THNH SN
PHM CHO NH MY LC DU DUNG QUT

CH NHIM: KS. ng Th Thy Dung

Nghin cu vin, Phng nh mc,
Trung tm Nghin cu Kinh t v Qun l Du kh

TH K: ThS. L Hong Linh

Nghin cu vin, Phng nh mc,
Trung tm Nghin cu Kinh t v Qun l Du kh
TC GI:
1. ThS. Hong Th Phng - TTNC KT&QL DK Vin Du kh Vit Nam
2. ThS. Hong Th o - TTNC KT&QL DK Vin Du kh Vit Nam
3. TS. L Vit Trung - TTNC KT&QL DK Vin Du kh Vit Nam
4. ThS. Phan Th M Hnh - TTNC KT&QL DK Vin Du kh Vit Nam
5. ThS. Ng Th Mai Hnh - TTNC KT&QL DK Vin Du kh Vit Nam
6. CN. Hong L Linh - TTNC KT&QL DK Vin Du kh Vit Nam
7. ThS. Trn Nam Thanh - TTNC Ch bin DK Vin Du kh Vit Nam
8. KS. L Hng Nguyn - TTNC Ch bin DK Vin Du kh Vit Nam
C VN KHOA HC:
1. ThS. Phan Minh Quc Bnh - Ph Vin trng, VDKVN
2. TS. Phm Th Thanh Tuyn - Nguyn Ph Vin trng, VDKVN
3. PGS. TS. Phm Quang - Vin trng Vin K ton - Kim ton, i hc Kinh
t Quc dn
CNG TC VIN:
1. ng Trung Hiu - Ban K hoch, PVN
2. Mai Vn Cnh - Ban K hoch, PVN
3. T V Duy Ha - Ban K hoch, PVN
4. Nguyn Duy Thng - Ban Ch bin Du kh, PVN
5. o Th Hng, Phng Kinh t - K hoch, BSR
6. Nguyn Trung Kin, Phng Kinh t - K hoch, BSR
7. Nguyn Th Thanh Tho, Phng Ti chnh - K ton, BSR
8. V Th Bc, Phng Ti chnh - K ton, BSR
9. Nguyn Th Kim Ngn, Phng Ti chnh - K ton, BSR
10. Hunh Th Bch Ha, Phng iu sn xut, BSR
11. Thi Th Minh Tm, Phng Kinh doanh du th, BSR
12. o Th Hng, Phng Lao ng - Tin lng, BSR
13. Ng B Khit, Nguyn Trng phng nh mc, EMC - VPI
14. Hendro Susanto, Engineering Department - NMLD Musi (Pertamina Refinery
Unit III), Indonesia
15. Trng Nh Tng, Refining Activities - NMLD Eni Deutschland GmbH, c
 TM TT BO CO

Tn ti: Nghin cu hon thin phng php xy dng gi thnh sn phm v

xut mt s gii php gim gi thnh sn phm cho Nh my lc du Dung Qut

M s: 04/KTQL(EMC)/2013/H - NCKH

C quan ch tr: Vin Du kh Vit Nam

Ch nhim: KS. ng Th Thy Dung

Ni dung nghin cu, cc kt qu nghin cu, cc pht hin/kt qu c gi tr

v/hoc ng lu

V ni dung nghin cu:

Bo co thc hin y bn ni dung nghin cu c ra gm:
- Phn tch thc trng cng tc qun l chi ph v gi thnh ti Nh my;
- Phn tch gi thnh sn phm cho NMLD Dung Qut;
- Hon thin phng php phn b chi ph v xy dng gi thnh sn phm
cho Nh my;
- xut mt s gii php gim gi thnh sn phm cho Nh my (tp trung
vo kha cnh/gc ca kinh t qun l).
Ngoi ra, bo co thu thp kinh nghim ca cc NMLD trn th gii v
phng php phn loi chi ph, tp hp chi ph, xc nh gi tr sn phm d dang, xc
nh gi thnh sn phm v mt s gii php gim chi ph (nng lng, bo dng, nhn
cng).
Kt qu nghin cu:
Nghin cu ny tng hp c phng php lun v qun l chi ph, xy
dng gi thnh sn phm v p dng nh gi cng tc qun l chi ph, xy dng
gi thnh sn phm ca NMLD Dung Qut.
Cc kinh nghim v qun l, gim thiu chi ph ca NMLD Bayern - c v
Pertamina - Indonesia l nhng kinh nghim qu bu, gp phn vo vic xut cc
gii php gim chi ph, h gi thnh sn phm cho NMLD Dung Qut.
Kt qu nh gi thc trng cng tc qun l chi ph, xy dng gi thnh sn
phm ca NMLD Dung Qut cho thy:
 - BSR trin khai thc hin y v kh tt cc ni dung qun l chi ph t
khu thu thp thng tin d liu, xy dng nh mc, lp k hoch n khu
phn tch ra quyt nh SXKD.
- BSR s dng phng php xy dng gi thnh truyn thng vi cc tiu
thc phn b chi ph ph hp xc nh gi thnh sn phm. Tuy nhin, vic
xc nh cc mc tiu hao du th, ha phm xc tc v quy i cc SPDD cn
cha hp l, tc ng n chnh xc ca gi thnh. Ngoi ra, cu trc cc
khon mc gi thnh hin ti tuy ph hp vi chun mc k ton nhng cha
th hin r nhng khon mc chi ph c th ca loi hnh NMLD phc v cho
cng tc qun l chi ph.
Trn c s phn tch nhng tn ti trong phng php xy dng gi thnh sn
phm ca Nh my, tp th tc gi xut mt cu trc cc khon mc gi thnh
mi thun tin cho cng tc qun l chi ph. Kt hp vi cc chuyn gia lc ha du
trong v ngoi nc, nghin cu ny xut phng php quy i SPDD mi cho
mt s SPDD thuc phn on xng, phn on DO, RFCC Feed (Residue) v Off-
spec LPG.
Trn c s phn tch c cu gi thnh, phn tch nhy, kinh nghim gim chi
ph tng hp c t cc NMLD ca Indonesia v c v phn tch mt s chi ph
chnh, tp th tc gi xut c mt s gii php gim chi ph, h gi thnh sn
phm cho NMLD Dung Qut. Nhng gii php ny tp trung gim thiu cc chi ph
c th ca Nh my nh chi ph hao ht du th trong vn chuyn v nhp, chi ph
nng lng, chi ph bo dng sa cha, chi ph nhn cng v chi ph ti chnh.
 MC LC
M U ............................................................................................................................... 1
CHNG 1. C S L LUN V QUN L CHI PH, GI THNH V KINH
NGHIM CA MT S NMLD TRN TH GII.............................................................. 3
1.1. C s l lun v qun l chi ph v gi thnh trong nh my sn xut ...................... 3
1.1.1. Qun l chi ph ................................................................................................. 3
1.1.1.1. Thu thp thng tin phc v qun l chi ph ................................................. 4
1.1.1.2. Cc phng php phn loi chi ph............................................................ 4
1.1.1.3. Cc phng php tp hp chi ph .............................................................. 8
1.1.1.4. nh mc kinh t - k thut ...................................................................... 10
1.1.1.5. Lp k hoch sn xut kinh doanh............................................................ 13
1.1.1.6. Phn tch v ra quyt nh sn xut kinh doanh ....................................... 15
1.1.2. C s l lun v gi thnh sn phm ............................................................... 16
1.1.2.1. Khi nim gi thnh sn phm ................................................................. 16
1.1.2.2. Phn loi gi thnh sn phm .................................................................. 17
1.1.2.3. Phng php xc nh gi thnh sn phm .............................................. 17
1.2. Kinh nghim qun l chi ph, gi thnh sn phm ti cc NMLD th gii .............. 21
1.2.1. Cng tc qun l chi ph ................................................................................. 21
1.2.1.1. Phn loi chi ph sn xut ti mt s NMLD th gii ............................... 21
1.2.1.2. Qun l chi ph nng lng ca Indonesia ............................................... 23
1.2.1.3. Qun l chi ph NMLD Bayern - c .................................................... 25
1.2.1.4. Phng nga ri ro ti chnh cc NMLD ca Neste Oil .......................... 28
1.2.2. Kinh nghim xy dng gi thnh sn phm ..................................................... 29
1.2.2.1. Phng php tp hp chi ph v xc nh gi thnh sn phm ................. 29
1.2.2.2. Phng php phn b chi ph v xc nh gi thnh sn phm ti cc
NMLD ca Indonesia............................................................................................ 33
1.2.2.3. Phng php phn b chi ph v xc nh gi thnh sn phm ti cc
NMLD ca Nga .................................................................................................... 33
CHNG 2. THC TRNG QUN L CHI PH, GI THNH TI NH MY LC
DU DUNG QUT ............................................................................................................ 36
2.1. Tng quan v Nh my lc du Dung Qut............................................................ 36
2.1.1. Qu trnh hnh thnh ca Nh my lc du Dung Qut .................................... 36
2.1.2. c im sn phm ca Nh my ................................................................... 37
2.1.3. Th trng tiu th sn phm xng du ti Vit Nam....................................... 38
2.1.4. c im t chc, b my qun l .................................................................. 40
2.1.4.1. Ban lnh o............................................................................................ 40
2.1.4.2. Cc phng chuyn mn ............................................................................ 41
2.1.5. c im t chc sn xut v quy trnh cng ngh ca NMLD Dung Qut ..... 45
2.1.5.1. Quy trnh nhp v tn tr du th ............................................................ 45
2.1.5.2. Quy trnh ch bin du th ....................................................................... 46
2.1.5.3. Quy trnh x l nc chua ti phn xng SWS ....................................... 47
2.1.5.4. Quy trnh ti sinh amin ti phn xng ARU ............................................ 48
2.1.5.5. Quy trnh trung ha xt ti phn xng CNU........................................... 48
2.1.5.6. Quy trnh x l v thu hi lu hunh ti phn xng SRU ........................ 48
2.1.5.7. Quy trnh phi trn sn phm ca Nh my ............................................. 48
2.1.5.8. Quy trnh tn tr v xut bn sn phm ca Nh my .............................. 50
 2.2. Thc trng cng tc qun l chi ph ti NMLD Dung Qut .................................... 52
2.2.1. Thu thp thng tin phc v qun l chi ph ..................................................... 52
2.2.2. Cng tc phn loi chi ph............................................................................... 53
2.2.3. Cng tc tp hp chi ph ................................................................................. 57
2.2.4. Cng tc nh mc .......................................................................................... 58
2.2.5. Cng tc k hoch........................................................................................... 61
2.2.6. Phn tch ra quyt nh sn xut kinh doanh.................................................... 67
2.3. Thc trng xy dng gi thnh sn phm ti NMLD Dung Qut ............................ 69
2.3.1. Phng php xy dng gi thnh sn phm..................................................... 69
2.3.1.1. Phng php xc nh gi thnh sn xut sn phm ................................ 69
2.3.1.2. Phng php xc nh gi thnh ton b ca sn phm ........................... 75
2.3.1.3. Phng php xc nh gi thnh k hoch ............................................... 75
2.3.2. Kt qu xc nh gi thnh sn phm ca Nh my ......................................... 76
2.3.3. Phn tch gi thnh sn phm ca NMLD ....................................................... 79
2.3.3.1. Phn tch gi thnh n v sn phm ....................................................... 79
2.3.3.2. Phn tch cc khon mc gi thnh .......................................................... 87
2.3.4. xut hon thin phng php xy dng gi thnh sn phm....................... 87
2.3.4.1. xut cu trc khon mc gi thnh ..................................................... 87
2.3.4.2. xut phng php quy i sn phm d dang ..................................... 89
CHNG 3. MT S GII PHP GIM GI THNH SN PHM CHO NH MY
LC DU DUNG QUT.................................................................................................... 94
3.1. Phn tch cc yu t chnh nh hng n gi thnh sn phm ............................... 94
3.1.1. Phn tch c cu cc khon mc gi thnh xut .......................................... 94
3.1.2. Phn tch nhy ........................................................................................... 97
3.1.2.1. Phn tch nhy vi bin ng chi ph du th ...................................... 97
3.1.2.2. Phn tch nhy vi bin ng chi ph nng lng ................................ 97
3.1.2.3. Phn tch nhy vi bin ng chi ph ti chnh .................................... 98
3.1.2.4. Phn tch nhy vi bin ng chi ph bo dng sa cha .................. 99
3.1.2.5. Phn tch nhy vi bin ng chi ph nhn cng trc tip.................... 99
3.1.3. Phn tch cc yu t chi ph chnh nh hng ti gi thnh sn phm ............ 101
3.1.2.1. Chi ph du th ...................................................................................... 101
3.1.2.2. Chi ph nng lng ................................................................................ 105
3.1.2.3. Chi ph ti chnh .................................................................................... 106
3.1.2.4. Chi ph bo dng sa cha .................................................................. 109
3.1.2.5. Chi ph nhn cng trc tip .................................................................... 112
3.2. xut gii php gim gi thnh sn phm cho Nh my lc du Dung Qut...... 114
3.2.1. Gii php gim chi ph hao ht trong vn chuyn v nhp du th ................ 114
3.2.2. Gii php gim chi ph nng lng ............................................................... 114
3.2.3. Gii php gim chi ph ti chnh.................................................................... 114
3.2.4. Gii php gim chi ph bo dng ................................................................ 115
3.2.4.1. ng dng phn mm hin i trong lp k hoch, chin lc bo dng 115
3.2.4.2. Gii php lin quan n qun l vt t phc v bo dng sa cha ..... 116
3.2.5. Gii php gim chi ph nhn cng trc tip ................................................... 116
KT LUN V KIN NGH ............................................................................................ 117
TI LIU THAM KHO .................................................................................................. 120
 DANH MC BNG BIU
Bng 1.1. K hoch nhn s ca NMLD Bayern .................................................................. 27
Bng 1.2. T l cc phng php phn b chi ph c s dng trong cc NMLD ca Anh
c thc hin phn b chi ph ................................................................................................ 30
Bng 1.3. Phng php phn b chi ph thng dng trong cc ngnh cng nghip ca Anh.. 31
Bng 1.4. Cng thc tnh gi bn sn phm ca NMLD Bayern ........................................... 32
Bng 1.5. Cc ch s Solomon c NMLD Bayern s dng ............................................... 31
Bng 1.6. V d v cch phn b chi ph ca cc NMLD ca Nga ........................................ 34
Bng 2.1. C cu sn phm ca Nh my t 2011-2013 ....................................................... 38
Bng 2.2. D bo c cu sn phm xng du trong tng nhu cu.......................................... 39
Bng 2.3. Bng tng hp chi ph SXKD ca NMLD Dung Qut .......................................... 56
Bng 2.4. Trch nhim lp k hoch SXKD ......................................................................... 63
Bng 2.5. Phn cng trch nhim lp cc bo co nh k kim sot k hoch ..................... 66
Bng 2.6. Kt qu hot ng sn xut kinh doanh ca NMLD Dung Qut ............................ 68
Bng 2.7. Phng php quy i sn phm d dang trc thng 07/2012 .............................. 70
Bng 2.8. Phng php quy i sn phm d dang t thng 07/2012 n nay ...................... 74
Bng 2.9. Gi thnh k hoch ca NMLD Dung Qut .......................................................... 75
Bng 2.10. Kt qu kinh doanh cc sn phm l c du ca BSR nm 2013 .......................... 78
Bng 2.11. Kt qu kinh doanh cc sn phm lc du ca BSR nm 2012............................ 78
Bng 2.12. Kt qu kinh doanh cc sn phm lc du ca BSR nm 2011............................ 78
Bng 2.13. C cu gi thnh ton b sn phm Propylen ...................................................... 80
Bng 2.14. C cu gi thnh ton b sn phm LPG ............................................................ 81
Bng 2.15. C cu gi thnh ton b sn phm Xng 95 ...................................................... 82
Bng 2.16. C cu gi thnh ton b sn phm Xng 92 ...................................................... 83
Bng 2.17. C cu gi thnh ton b sn phm Jet A1.......................................................... 84
Bng 2.18. C cu gi thnh ton b sn phm DO .............................................................. 85
Bng 2.19. C cu gi thnh ton b sn phm FO............................................................... 86
Bng 2.20. Cu trc khon mc gi thnh xut ................................................................ 88
Bng 2.21. T l quy i cu t so vi xng 95/92 ............................................................... 91
Bng 2.22. T l quy i cu t so vi DO........................................................................... 92
Bng 2.23. Kt qu tnh ton th nghim gi thnh sn xut sn phm ................................. 93
Bng 3.1. C cu khon mc gi thnh tng sn phm ca Nh my .................................... 94
Bng 3.2. Kt qu so snh chi ph vn hnh ca BSR vi cc nh my trong khu vc ng
Nam ................................................................................................................................. 96
Bng 3.2. Chi ph ti chnh ca NMLD Dung Qut qua cc nm ........................................ 107
Bng 3.3. Tnh hnh thanh ton ca BSR qua cc nm........................................................ 109
Bng 3.4. Chi ph bo dng sa cha ca Nh my .......................................................... 109
 DANH MC HNH V, TH
Hnh 1.1. th biu din cc loi bin ph ............................................................................ 6
Hnh 1.2. th biu din cc loi nh ph ........................................................................... 7
Hnh 1.3. Ni dung h thng EMS ti cc NMLD ca Pertamina ......................................... 24
Hnh 1.4. Ch s EII ca NMLD Bayern qua cc nm .......................................................... 25
Hnh 1.5. Ch s MI ca Nh my qua cc nm .................................................................... 26
Hnh 1.6. Ch s Solomon ca NMLD Bayern ..................................................................... 32
Hnh 2.1. C cu tiu th sn phm xng du nm 2012....................................................... 38
Hnh 2.2. D bo nhu cu tiu th xng du ca Vit Nam ti nm 2025 ............................. 39
Hnh 2.3. S t Cng ty TNHH MTV Lc - Ha du Bnh Sn ....................................... 44
Hnh 2.4. S cng ngh Nh my lc du Dung Qut ...................................................... 51
Hnh 2.5. Quy trnh xy dng v ph duyt k hoch SXKD ca BSR ................................. 62
Hnh 2.6. Quy trnh kim sot k hoch ca BSR ................................................................. 65
Hnh 2.7. th tng quan gia gi thnh v gi bn thc t cc sn phm ca NMLD
Dung Qut giai on 2011-2013 .......................................................................................... 77
Hnh 3.1. nhy ca gi thnh tng sn phm vi chi ph du th ..................................... 97
Hnh 3.2. nhy ca gi thnh tng sn phm vi Chi ph nng lng .............................. 98
Hnh 3.3. nhy ca gi thnh tng sn phm vi chi ph ti chnh ................................... 98
Hnh 3.4. nhy ca gi thnh tng sn phm vi chi ph bo dng ................................ 99
Hnh 3.5. nhy ca gi thnh tng sn phm vi chi ph nhn cng trc tip................... 99
Hnh 3.6. nhy ca gi thnh tng sn phm (+/- 5%) ................................................... 100
Hnh 3.7. C cu tng chi ph du th cho NMLD Dung Qut nm 2013 ........................... 102
Hnh 3.8. C cu chi ph du th ngoi gi mua v ph ph th trng nm 2013................ 102
Hnh 3.9. Mc hao ht bnh qun trong vn chuyn v nhp du th ca BSR giai on
2012-2013.......................................................................................................................... 104
Hnh 3.10. Ch s tiu th nng lng ca NMLD Dung Qut (EII) ................................... 106
Hnh 3.11. Ch s bo dng ca NMLD Dung Qut (MI) ................................................. 110
Hnh 3.12. S lng lao ng thc t ca BSR so vi BCT ............................................. 112
Hnh 3.13. Kinh nghim v trnh nhn lc ca BSR ...................................................... 113
Hnh 3.14. S chin lc bo tr RCM/PMO ................................................................. 115
 THUT NG V CC T VIT TT

ARU (Amine Recovery Unit) Phn xng ti sinh amin

BDSC Bo dng sa cha
BSR Cng ty TNHH MTV Lc ha du
Bnh Sn
CBNV Cn b nhn vin
CCR (Continuous Catalytic Reforming) Phn xng Reforming xc tc lin tc
CDU (Crude Distillation Unit) Phn xng chng ct du th
CIF (Cost Insurance & Freight) Gi thnh, Bo him v Cc ph
vn chuyn
CP Chi ph
CP NCTT Chi ph nhn cng trc tip
CP NVLTT Chi ph nguyn vt liu trc tip
CP QLDN Chi ph qun l doanh nghip
CP SXC Chi ph sn xut chung
CPSX Chi ph sn xut
DCO (Decanted Oil) Du cn
DCS (Distributed Control System) H thng iu khin phn tn
DO (Diesel oil) Du diezel
DWT (Deadweight Tonnage) n v o nng lc vn ti an ton ca
tu thy tnh bng tn
EII (Energy Intensity Index) Ch s tiu th nng lng
EMC Trung tm Nghin cu Kinh t v
Qun l Du kh - Vin Du kh Vit Nam
EMS (Energy Management System) H thng qun l nng lng
ERS (Early Retirement Scheme) Ch ngh hu sm
ESD (Emergency Shutdown) H thng ng ngt khn cp
FGS (Fire and Gas system) H thng cnh bo chy
FO (Fuel oil) Du t
FOB (Free-on-board) Giao hng trn phng tin vn chuyn
HTV Hi ng thnh vin
HGO (Free-on-board) Du nng (Heavy gasoil)
ISOME Phn xng ng phn ha
KO Kerosen
KPI (Key Performance Indicator) Ch s nh gi hiu nng
L/C (Letter Of Credit) Th tn dng
LCO (Light Cycle Oil) Du tun hon nh
LCO HDT (LCO Hydro Treating) Phn xng x l LCO bng Hydro
LGO (Light Gasoil) Du nh
LP (Linear Program) Chng trnh ti u tuyn tnh
LTU Phn xng x l LPG
Lube Phn xng sn xut du nhn
MI (Maintenance Index) Ch s bo dng
MIS (Management Information System) H thng thng tin qun l
NHT (Naphtha Hydrotreater) Phn xng x l Naphtha
NMLD Nh my lc du
NPV (Net Present Value) Gi tr hin ti rng
O&M (Operation and Maintenance) Vn hnh v bo dng
PLEM (Pipelines End Manifold) u ni cc ng dn du
PP Polypropylen
PVN Tp on Du kh Vit Nam
PVOil Tng Cng ty Du Vit Nam
PVPro Trung tm Nghin cu Ch bin Du kh -
Vin Du kh Vit Nam
PVTrans Tng Cng ty Vn ti Du kh
RFCC (Residue Fluid Catalytic Phn xng cracking xc tc
Cracking)
ROI (Return on Investment) Li tc u t
SPDD Sn phm d dang
SPM (Single Point Mooring) Phao rt du khng bn
SRU (Sulfur Recovery Unit) Phn xng thu hi lu hunh
SXKD Sn xut kinh doanh
TCVN Tiu chun Vit Nam
TNHH Trch nhim hu hn
TSC Ti sn c nh
TTB Thu tiu th c bit
VGO (Vacuum Gasoil) Phn on du chng ct chn khng
 M U
Qun l chi ph v xc nh gi thnh l mt trong nhng khu qun l chnh
ng vai tr quan trng trong cng tc qun l sn xut kinh doanh (SXKD) ni
chung, c bit l lnh vc hot ng mi ni ring ca Tp on Du kh Vit Nam
(Tp on). Qun l chi ph tt, xc nh gi thnh hp l s gp phn tit kim chi
ph, nng cao hiu qu SXKD ca tng doanh nghip cng nh ca ton Tp on ni
chung. Tuy nhin, ty vo c th ca tng loi hnh SXKD m cn c cc phng
php, cch thc qun l ph hp khc nhau.
Nh my Lc du Dung Qut (NMLD Dung Qut/ Nh my) l nh my u
tin thuc lnh vc Lc ha du vi cng ngh phc tp nn mi cng tc qun l Nh
my (t qun l cng ngh, k thut, vn hnh n t chc qun l chi ph) u
c Tp on quan tm c bit. Tuy nhin, do tnh phc tp ca cng ngh lc ha
du ti Nh my cng nh kinh nghim ca Tp on cn hn ch trong lnh vc ny
nn vic nghin cu xut cc gii php nng cao hiu qu cho Nh my lun
thng xuyn c t ra.
i vi cng tc qun l chi ph v xc nh gi thnh cho NMLD Dung Qut,
mc d Tp on vn lun ch o st sao c gii php tt nht, song do tnh phc
tp ca quy trnh sn xut ti Nh my nn thc t vn cn mt s im bt cp cn
c hon thin. Vi quy trnh sn xut tng i khp kn, chung mt u vo l du
th nhng sn phm u ra rt a dng, theo , vic xy dng nh mc, phn b chi
ph xc nh gi thnh cho cc sn phm vn cn nhiu ch mang tnh tng i.
Trong bi cnh trn, t vn cho Tp on trong cng tc qun l chi ph v
gi thnh i vi NMLD Dung Qut, thuc khun kh hp ng s 5711/H-DKVN
ngy 14/08/2013, Tp on giao cho Vin Du kh Vit Nam trin khai nghin cu:
Nghin cu hon thin phng php xy dng gi thnh sn phm v xut mt s
gii php gim gi thnh sn phm cho Nh my lc du Dung Qut vi m s
03/KTQL(EMC)/2013/H-NCKH. Mc tiu ca nghin cu ny l phn tch c th
quy trnh sn xut v cng tc qun l chi ph cho cc sn phm ca NMLD Dung
Qut lm c s hon thin phng php phn b chi ph v xy dng gi thnh cho cc
sn phm ny, ng thi xut mt s gii php gim gi thnh cc sn phm cho
Nh my.
Theo cng nghin cu, tp th tc gi phi thu thp v phn tch nh gi
cc s liu/ ti liu v cng tc qun l chi ph, gi thnh trong giai on 2010 - 2012.
Tuy nhin, do cc s liu trong nm 2010 cha mang tnh i din (v Nh my mi i
vo vn hnh, cha n nh) nn tp th tc gi thu thp thm s liu/ ti liu nm
2013 v phn tch, nh gi cc s liu/ ti liu giai on 2011-2013.

Kt qu ca nghin cu ny l mt Bo co tng kt nhim v, ngoi phn M

u, Kt lun, Bo co gm c 3 chng. C th nh sau:
1
Chng 1: C s l lun v qun l chi ph, gi thnh v kinh nghim ca mt s Nh
my lc du trn th gii.
Trong Chng 1, nhm tc gi tin hnh tng hp c s l lun chung v qun
l chi ph (cc ni dung ca qun l chi ph t thu thp thng tin, phn loi chi ph,
phn b chi ph, cng tc xy dng nh mc, lp k hoch SXKD ti phn tch ra
quyt nh) v phng php xy dng gi thnh sn phm p dng trong cc loi hnh
doanh nghip sn xut. Tip theo , nhm tc gi cng tng hp nhng nghin cu/
kinh nghim ca mt s Nh my lc du trn th gii v cng tc qun l chi ph v
xy dng gi thnh sn phm.
Chng 2: Thc trng qun l chi ph, gi thnh ti Nh my lc du Dung Qut.
Trong Chng 2, bc u nhm tc gi phn tch c im quy trnh sn xut
ca Nh my thy c nhng yu t c th c nh hng n cng tc qun l
chi ph v xy dng gi thnh sn phm Nh my. Sau , nhm tc gi phn tch,
nh gi thc trng cng tc qun l chi ph v phng php xy dng gi thnh ca
Nh my da trn c s l lun cp trong chng 1 v ch ra nhng hn ch cn
hon thin. Cui cng, tp trung vo phn tch c cu gi thnh n v sn phm
thy c mt s bt cp trong cng tc xy dng gi thnh sn phm v xut mt
s gii php hon thin cng tc xy dng gi thnh sn phm.
Chng 3: Mt s gii php gim gi thnh sn phm cho NMLD Dung Qut
Trong Chng 3, nhm tc gi tp trung xut mt s gii php hon thin
cng tc qun l chi ph v khuyn ngh mt s gii php nhm gim gi thnh sn
phm cho Nh my lc du Dung Qut. Da trn c s l lun v nhng kinh nghim
hc hi t th gii (chng 1) kt hp vi phn tch thc t tnh hnh thc hin ti Nh
my lc du Dung Qut (chng 2), nhm tc gi c rt ra nhm cc gii php
gim gi thnh sn phm cho Nh my, bao gm: nhm cc gii php v hon thin
cng tc qun l chi ph v nhm cc gii php gim chi ph SXKD cho Nh my (du
th, tiu hao nng lng - tn tht, CP ti chnh, bo dng v nhn cng).
Trong qu trnh trin khai thc hin nhim v c giao, tp th tc gi
nhn c s ch o st sao ca Tp on Du kh Vit Nam, Vin Du kh Vit
Nam, s cng tc c lc v gip tn tnh ca Ban K hoch, Ban Ch bin Du
kh, ca Tp on, Cng ty TNHH MTV Lc ha du Bnh Sn, cc cng tc vin,
chuyn gia trong v ngoi ngnh v cc bn ng nghip. Nhn dp ny chng ti xin
by t lng bit n chn thnh v su sc ti qu c quan, qu v v s hp tc v
gip qu bu .

2
 CHNG 1.
C S L LUN V QUN L CHI PH, GI THNH V
KINH NGHIM CA MT S NMLD TRN TH GII

1.1. C s l lun v qun l chi ph v gi thnh trong nh my sn xut

1.1.1. Qun l chi ph
Chi ph l biu hin bng tin ca nhng hao ph lao ng sng v lao ng vt
ha pht sinh trong qu trnh hot ng SXKD c tnh cho mt thi k nht nh.
Theo chun mc k ton Vit Nam - VAS 01: chi ph l tng gi tr cc khon
lm gim li ch kinh t trong k k ton di hnh thc cc khon tin chi ra, cc
khon khu tr ti sn hoc pht sinh cc khon n dn n lm gim vn ch s hu,
khng bao gm cc khon phn phi cho c ng hoc ch s hu.
Nhng nhn thc v chi ph c th khc nhau v quan im, hnh thc th hin
chi ph, tuy nhin chng u c nhng im chung l:
- Chi ph l hao ph ti nguyn (hu hnh v v hnh), vt cht, lao ng;
- Nhng hao ph ny phi gn lin vi mc ch SXKD;
- Phi nh lng c bng tin v c xc nh trong mt khong thi gian
nht nh.
Cc chi ph c k ton ghi nhn trn c s chng t s sch k ton hp l
chng minh vic pht sinh ca chng trong hot ng SXKD ca doanh nghip. Trn
c s , nh qun l s t chc qun l cc chi ph pht sinh bng nhng phng
php khc nhau ph hp vi c th ca doanh nghip nhm gim thiu chi ph v
nng cao hiu qu SXKD ca doanh nghip. Nhn chung, vn qun l chi ph gm
cc ni dung c bn sau:
- Thu thp thng tin phc v qun l chi ph;
- Phn loi chi ph;
- Tp hp chi ph sn xut vo i tng chu ph v tnh gi thnh sn phm;
- Xy dng nh mc, k hoch SXKD;
- Phn tch mi quan h gia chi ph - sn lng - li nhun;
- Tng hp cc thng tin lin quan n th trng, sn xut, ti chnh, nhn s, k
ton theo mc ch ca nh qun tr ra quyt nh SXKD.

3
1.1.1.1. Thu thp thng tin phc v qun l chi ph
Thu thp thng tin chi ph: Bao gm thu thp cc chng t ghi nhn thng tin
chi ph (v d nh phiu chi, phiu xut kho, cc ha n gi tr gia tng...), nh mc
v cc thng tin lin quan n nh mc, k hoch. Trong khi k ton ti chnh thng
ch trng vo vic xc nh tnh hp php, chnh xc ca cc chng t th vic qun l
chi ph thng hng ti tnh y ca cc chi ph nhm phn nh trung thc vo
cc i tng chu chi ph.
Thu thp cc thng tin lin quan khc: Do i tng s dng thng tin phc v
cng tc qun l chi ph l cc cp qun tr bn trong doanh nghip nn bn cnh thng
tin chi ph, nh qun l cn quan tm, thu thp cc thng tin lin quan n ton b cc
khu ca qu trnh SXKD nh c th quy trnh sn xut, tnh hnh cung ng, sn xut,
tiu th... n kt qu SXKD gn vi mt chu k kinh doanh ca doanh nghip.
1.1.1.2. Cc phng php phn loi chi ph
Chi ph nh hng trc tip n li nhun, ti sn cng nh s tn ti v pht
trin ca doanh nghip. Chi ph cc doanh nghip bao gm nhiu loi, nhiu khon
mc, c tnh cht, cng dng khc nhau v c yu cu qun l khc nhau. iu ny
buc nh qun tr cc cp trong mt doanh nghip phi hiu c bn cht ca chi
ph pht sinh trong phm vi qun l ca mnh c th kim sot v a ra cc quyt
nh hp l. V vy, phc v tt hn cho vic qun l chi ph, doanh nghip cn
phn loi chi ph theo nhiu gc khc nhau. Hin nay cc doanh nghip c nhng
phng php phn loi chi ph ph bin nh sau:
a. Phn loi chi ph theo chc nng hot ng ca chi ph
Theo cch phn loi ny nhng khon chi ph c cng cng dng kinh t, cng
mc ch s dng c xp vo mt khon mc, khng phn bit tnh cht kinh t ca
n nh th no. Chi ph c chia thnh hai loi l chi ph sn xut v chi ph ngoi
sn xut.
- Chi ph sn xut: L ton b cc loi chi ph gn trc tip vi qu trnh SXKD
bao gm chi ph nguyn vt liu trc tip (CP NVLTT), chi ph nhn cng trc
tip (CP NCTT) v chi ph sn xut chung (CP SXC);
- Chi ph ngoi sn xut: L nhng chi ph pht sinh ngoi qu trnh sn xut sn
phm. Nhng chi ph ny khng to ra sn phm nhng chng pht sinh nhm
thc y qu trnh sn xut ca doanh nghip, l cc chi ph bn hng v chi
ph qun l doanh nghip.
Cch phn loi ny l cn c xc nh gi thnh sn xut v gi thnh ton
b ca sn phm v tp hp chi ph theo tng hot ng chc nng. ng thi cung
cp thng tin c h thng lp cc bo co ti chnh.
4
 b. Phn loi chi ph theo ni dung kinh t ca chi ph
Theo cch phn loi ny nhng khon chi ph c cng ni dung kinh t c
xp chung vo mt yu t, khng k chi ph pht sinh b phn no v dng vo
mc ch g trong qu trnh SXKD v khng phn nh c c th ca quy trnh sn
xut. Ton b chi ph thng c chia thnh cc yu t chi ph sau:
- Chi ph nguyn vt liu: Bao gm CP nguyn vt liu chnh, nguyn vt liu
ph, CP ph tng thay th, CP nguyn vt liu khc, CP cng c dng c dng
vo hot ng SXKD trong k k ton;
- Chi ph nhin liu: Thc cht, nhin liu cng l nguyn liu ph nhng n gi
vai tr quan trng trong danh mc nguyn vt liu. V vy, n c xp vo
mt khon mc ring qun l v d dng kim sot khi c s bin ng
nhin liu, nng lng trn th trng;
- Chi ph tin lng v cc khon theo lng: Phn nh tng s tin lng v ph
cp mang tnh cht lng phi tr cho ton b cn b nhn vin (CBNV);
- Chi ph bo him x hi, bo him y t, kinh ph cng on: Phn nh bo him
x hi, bo him y t, kinh ph cng on theo t l quy nh trn tng s tin
lng v ph cp lng phi tr cho ton b CBNV;
- Chi ph khu hao ti sn c nh: Phn nh tng s khu hao phi trch trong k
ca tt c ti sn c nh (TSC) s dng cho hot ng SXKD trong k k ton;
- Chi ph dch v mua ngoi: Bao gm cc chi ph gn lin vi cc dch v mua t
bn ngoi cung cp cho hot ng SXKD trong k k ton ca doanh nghip nh
chi ph in nc, bo him ti sn, thu nh ca, phng tin, qung co...;
- Chi ph bng tin khc: Bao gm tt c cc chi ph SXKD khc bng tin cha
phn nh trong cc yu t trn m doanh nghip thng phi thanh ton trc tip
trong k k ton. Yu t ny phn ln l dng tin chi tiu nh ti doanh nghip.
V vy vic nm vng nhng yu t chi ph bng tin khc s gip nh qun tr
hoch nh c ngn sch tin mt chi tiu, hn ch tn ng tin mt, trnh
nhng tn tht, thit hi trong qun l vn bng tin.
Cch phn loi ny cho ta bit t trng v kt cu ca tng loi chi ph sn xut
pht sinh trong k k ton. y l c s doanh nghip xy dng cc nh mc chi
ph cn thit, lp k hoch chi ph, lp bo co chi ph theo yu t trong k. Ngoi ra,
cch phn loi ny cn l c s xy dng k hoch cung ng vt t, tin vn, huy
ng s dng lao ng, xy dng k hoch khu hao TSC..., l c s phn tch
nh gi tnh hnh thc hin k hoch chi ph SXKD.

5
 c. Phn loi chi ph theo mi quan h ca chi ph vi k tnh kt qu SXKD
Cn c vo mi quan h gia chi ph vi k tnh kt qu SXKD, chi ph trong
k k ton c chia thnh chi ph thi k v chi ph sn phm.
- Chi ph thi k: L nhng chi ph pht sinh v nh hng trc tip n li nhun
trong cng mt k k ton. Theo quy nh hin hnh, cc chi ph ny c ghi
nhn thnh hai ch tiu l CP bn hng v CP qun l doanh nghip;
- Chi ph sn phm: L nhng chi ph gn lin vi sn phm, c sn xut hoc
c mua vo trong k tnh kt qu SXKD. i vi hot ng sn xut, chi ph
sn phm bao gm CP NVLTT, CP NCTT v CP SXC pht sinh trong k. i
vi hot ng kinh doanh thng mi, chi ph sn phm l gi vn ca hng
mua vo, bao gm gi mua hng ha v chi ph mua hng ha trong k.
d. Phn loi chi phi theo mi quan h vi mc hot ng
Nhm mc ch lp k hoch chi ph, kim sot v ch ng iu tit chi ph, ra
quyt nh kinh doanh nhanh chng v hiu qu, chi ph c th c phn loi thnh
bin ph, nh ph v chi ph hn hp.
- Bin ph (chi ph bin i): L cc khon chi ph thng t l vi mc hot
ng (s lng sn phm sn xut/ tiu th, s gi my vn hnh...). c im
ca bin ph l khi mc hot ng thay i th tng bin ph thay i nhng
bin ph n v khng i. Cc loi bin ph gm:
Bin ph t l: L bin ph m s bin ng ca chng hon ton t l
thun vi mc hot ng ca doanh nghip. Bin ph t l thng l
CP NVLTT, CP NCTT, CP hoa hng bn hng, CP bao b sn phm...;
Bin ph cp bc: L nhng bin ph m s thay i ca chng ch xy ra
khi mc hot ng t n mt gii hn, phm vi nht nh. V d nh:
lng th bo tr, CP in nng...

Hnh 1.1. th biu din cc loi bin ph

6
 - nh ph (chi ph c nh): l nhng chi ph thng khng thay i (hoc thay
i t) trong phm vi gii hn ca quy m hot ng. nh ph c c im l
khi mc hot ng thay i, tng nh ph khng i nhng nh ph n v
thay i (t l nghch vi mc hot ng). Cc loi nh ph gm:
nh ph bt buc (nh ph chung): L nhng nh ph c lin quan n
cu trc t chc qun l SXKD ca mt doanh nghip v rt kh gim bt
hoc nu mun thay i cng cn mt thi gian di. Cc c im c bn
ca nh ph bt buc l: Chng tn ti lu di trong hot ng SXKD ca
doanh nghip; Chng khng th ct gim ton b trong mt thi gian
ngn; Khi mt b phn trong t chc hot ng khng tn ti th nh ph
chung vn pht sinh;
nh ph b phn (nh ph trc tip): l nhng khon chi ph c th thay
i nhanh bng quyt nh qun tr. nh ph trc tip thng gn lin vi
s tn ti, pht trin ca cc b phn trong t chc hot ng, do vy khi
mt b phn trong t chc hot ng khng tn ti th nh ph trc tip
cng mt i.
nh ph chung v nh ph b phn l nhng khi nim c tnh tng i, ty
thuc vo nhn thc ch quan ca nh qun tr. Thng thng nh ph b phn s b
ct gim trc tin trong chng trnh ct gim chi ph, cn nh ph chung thng
khng thay i hoc nu c th rt t. Tuy nhin, nu nh ph b phn b ct gim mt
cch ty tin th cng gy nh hng lu di n kh nng sinh li ca doanh nghip.
Cch phn loi ny c tc dng ln trong vic xc nh phng n u t, phn
tch im ha vn cng nh vic tnh ton phn tch tnh hnh tit kim chi ph v xc
nh nhng bin php thch hp phn u h thp CPSX cho doanh nghip.

Hnh 1.2. th biu din cc loi nh ph

7
 e. Mt s phng php phn loi chi ph khc
- Phn loi da vo mi quan h ca chi ph vi i tng chu ph:
Chi ph trc tip: l nhng khon chi ph c th tp hp trc tip cho tng
i tng chu chi ph nh nguyn vt liu trc tip, nhn cng trc tip...;
Chi ph gin tip: l nhng khon chi ph chung, khng th tp hp trc
tip cho tng i tng chu chi ph v phi thc hin phn b cho tng
i tng chu chi ph.
- Phn loi chi ph cn c vo mi quan h ca chi ph vi mc kim sot ca
nh qun tr:
Chi ph kim sot c: l nhng chi ph m mt cp qun l no nh
qun tr xc nh c chnh xc mc pht sinh ca n trong k, ng thi
nh qun tr cng c thm quyn quyt nh s pht sinh ca n;
Chi ph khng kim sot c: l nhng chi ph m nh qun tr khng th
d on chnh xc mc pht sinh ca n trong k, hoc khng c thm
quyn ra quyt nh v loi chi ph ny.
- Phn loi chi ph da vo mi quan h ca chi ph vi quyt nh kinh doanh:
Chi ph chnh lch: l nhng chi ph khc bit v chng loi v mc chi
ph gia cc phng n SXKD (nhng chi ph c phng n ny nhng
ch c mt phn hoc khng c phng n khc). Chi ph chnh lch c
th l bin ph hoc nh ph;
Chi ph chm (sunk cost): l nhng chi ph lun xut hin trong tt c
cc phng n SXKD hay ni cch khc y l chi ph doanh nghip vn
phi chu d cho doanh nghip la chn phng n no;
Chi ph c hi: l li ch tim tng b mt i hay phi hy sinh khi la chn
phng n ny thay cho phng n khc.
1.1.1.3. Cc phng php tp hp chi ph
nh lng chnh xc chi ph pht sinh trong qu trnh SXKD, ngi ta phi
tp hp chi ph cho cc i tng chu chi ph. i tng chu chi ph l phm vi, gii
hn tp hp chi ph nhm p ng yu cu kim sot chi ph v tnh gi thnh sn
phm. i tng chu chi ph c th l:
- Ni pht sinh chi ph: phn xng, t i, b phn chc nng
- Ni gnh chu chi ph: sn phm, cng vic, n t hng

8
 Nu ng trn gic k ton ti chnh, vic tp hp chi ph ch yu nhm mc
tiu xc nh gi thnh sn phm v phi tun th theo ng quy nh ca chun mc k
ton. Tuy nhin, nu ng trn gic qun l chi ph th vic tp hp chi ph da trn
nguyn tc tp hp y chi ph vo ng i tng chu ph. iu ny nhm cung
cp mt ci nhn ton din cho nh qun l v bn cht ca chi ph v nguyn nhn dn
n bin ng chi ph t a ra nhng quyt nh qun l ng n.
Vic la chn phng php tp hp chi ph ca mi doanh nghip s ph thuc
vo c im quy trnh sn xut v sn phm to ra. Hin nay cc doanh nghip sn
xut thng p dng ba phng php tp hp chi ph l: phng php tp hp chi ph
theo cng vic (theo n hng), phng php tp hp chi ph theo quy trnh sn xut
v phng php tp hp chi ph theo hot ng.
a. Phng php tp hp chi ph theo cng vic (job costing)
Theo phng php ny, mi cng vic c xem l mt n v sn phm, chi
ph c tp hp da trn nhng hao ph ti nguyn s dng cho sn phm . Phng
php ny thng p dng i vi cc doanh nghip c c im:
- Quy trnh sn xut gin n, cc sn phm to thnh c th d dng tch ri,
phn bit vi nhau;
- Sn phm lm theo n t hng (custome-made), sn xut vi s lng nh,
thng c gi tr tng n v sn phm ln nh cc ngnh xy dng, g, sn
xut my bay, ch to my
b. Phng php tp hp CPSX theo quy trnh sn xut (process costing)
i tng tp hp chi ph l ton b quy trnh sn xut, phng php ny c
p dng vi cc doanh nghip c c im:
- Quy trnh sn xut lin tc, phc tp v to ra hng lot sn phm ng nht
(standardized mass-production), khng th xc nh c th, chnh xc chi ph
sn xut cho tng sn phm;
- Nhng ngnh s dng phng php ny gm c: ch bin g, sn xut nc
ngt, ha cht, lc ha du...
c. Phng php tp hp CPSX theo hot ng (operation costing)
y l phng php hn hp gia tp hp chi ph theo n hng v theo quy
trnh sn xut. Phng php ny thng p dng trong trng hp sn phm c to
ra t cng mt quy trnh sn xut nhng khc nhau v mt s chi tit nh: sn xut
t, may mc, my tnh...

9
1.1.1.4. nh mc kinh t - k thut
a. Vai tr ca nh mc kinh t - k thut trong qun l chi ph
nh mc kinh t - k thut l lng lao ng sng v lao ng qu kh biu
hin bng thi gian lao ng, bng gi tr hoc hin vt cn thit c s dng sn
xut ra mt n v sn phm (hoc mt khi lng cng vic) theo tiu chun, cht
lng quy nh v theo quy trnh cng ngh hp l, trong nhng iu kin trang b k
thut, t chc sn xut v trnh qun l ca thi k k hoch (nh mc kinh t - k
thut phn nh cc mc trung bnh tin tin ca ton x hi).
nh mc kinh t - k thut l cng c quan trng Nh nc tin hnh qun
l kinh t v t chc sn xut tm v m, l nhng c s php l u tin qun l
v mt k thut v kinh t ca Nh nc ni chung v ca cc B, Ngnh cng nh
cc n v SXKD ni ring. nh mc cn l cng c tnh ton cc ch tiu kinh t -
k thut, gi tr sn phm, chi ph cng nh hiu qu kinh t - x hi cn t c khi
lp mt phng n tt c cc giai on ca qu trnh sn xut.
Trong cng tc qun l chi ph, nh mc l cn c kim sot cc chi ph
pht sinh trong qu trnh SXKD. C ngha l so snh, i chiu chi ph thc t vi chi
ph nh mc. Trong trng hp chi ph thc t nm trong khong kim sot1 ca nh
mc th chi ph thc t l chp nhn c. Ngc li, nu chi ph thc t nm ngoi
khong kim sot th cn xem xt k nguyn nhn pht sinh chi ph khc phc.
Ngoi ra, nh mc cn l c s xy dng k hoch SXKD. N cng l c s
kim sot cc hot ng SXKD v nh hng pht trin ca doanh nghip.
Ty vo c th mi doanh nghip m c th la chn ch xy dng nh mc
kinh t - k thut hoc gn vi chi ph xy dng cc nh mc chi ph nh nh mc
chi ph nguyn vt liu trc tip, nh mc chi ph nhn cng trc tip, nh mc chi ph
sn xut chung, nh mc chi ph bn hng v nh mc chi ph qun l doanh nghip.
nh mc chi ph nguyn vt liu trc tip: L mc tiu hao chi ph nguyn vt
liu trc tip sn xut mt n v sn phm, c xy dng thng qua nh mc
lng nguyn vt liu trc tip v nh mc gi nguyn vt liu trc tip.
- nh mc lng nguyn vt liu trc tip phn nh lng nguyn vt liu trc
tip tiu hao sn xut mt n v sn phm. xy dng nh mc lng
nguyn vt liu trc tip cn nm vng quy trnh sn xut, khi lng nguyn
vt liu tiu hao, hao ht...;

1
Khong kim sot: <X-, X+>; Trong : X l nh mc, l lch chun
10
 - nh mc gi nguyn vt liu trc tip: l gi nhp kho tnh trn mt n v
nguyn vt liu trc tip, c xy dng cn c vo gi mua trn ha n, chi
ph mua, hao ht trong qu trnh thu mua cho php, cc khon chit khu...
Sau khi xc nh c nh mc lng v nh mc gi nguyn vt liu trc
tip, nh mc chi ph nguyn vt liu trc tip c xc nh qua cng thc sau:
nh mc chi ph nguyn nh mc lng nguyn nh mc gi nguyn vt
= x
vt liu trc tip vt liu trc tip liu trc tip

nh mc chi ph nhn cng trc tip: L mc chi ph nhn cng trc tip sn
xut mt n v sn phm. Cng ging nh nh mc chi ph nguyn vt liu trc tip,
nh mc chi ph nhn cng trc tip c xy dng cn c vo nh mc lng thi
gian lao ng (lng thi gian cn thit tin hnh sn xut mt n v sn phm) v
nh mc gi thi gian lao ng (cn c vo mc lng v cc khon theo lng...).
nh mc chi ph nh mc lng nh mc gi thi
= x
nhn cng trc tip thi gian lao ng gian lao ng

nh mc chi ph sn xut chung (SXC): Chi ph SXC l chi ph hn hp bao

gm nhiu yu t mang tnh cht bin i v c nh. Khi xy dng nh mc chi ph
SXC theo mc hot ng thng chia thnh nh mc bin ph SXC v nh mc
nh ph SXC.
- nh mc bin ph sn xut chung: L mc bin ph sn xut chung sn xut
mt n v sn phm.
Nu bin ph sn xut chung lin quan trc tip n tng loi sn phm
(chi ph nguyn vt liu ph, chi ph nhn cng gin tip...) th nh mc
bin ph sn xut chung c xy dng tng t nh nh mc chi ph
nguyn vt liu trc tip v nh mc chi ph nhn cng trc tip;
Nu bin ph sn xut chung lin quan n nhiu loi sn phm th khi xy
dng phi cn c trn nh mc chi ph trc tip v t l bin ph sn xut
chung so vi chi ph trc tip.
nh mc bin ph nh mc chi ph Bin ph sn xut chung
= x
sn xut chung trc tip Tng chi ph trc tip
- nh mc nh ph sn xut chung: L mc nh ph sn xut chung sn xut
mt n v sn phm. nh mc nh ph sn xut chung thng khng thay i
trong phm vi ph hp ca quy m hot ng nh: Lng qun l phn xng,
chi ph khu hao TSC phn xng, chi ph thu nh xng... Do , phi xc
nh gii hn hot ng ca doanh nghip (tng mc hot ng, tng tiu thc
phn b chi ph sn xut chung) v n gi nh ph sn xut chung phn b.
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 H s phn b nh ph Tng nh ph sn xut chung c tnh
=
sn xut chung Tng tiu thc phn b chi ph sn xut chung

nh mc nh ph Mc hot ng bnh H s phn b nh ph

= x
sn xut chung qun mt sn phm sn xut chung

nh mc chi ph sn xut chung c xc nh theo cng thc sau:

nh mc ph ph nh mc bin ph sn nh mc nh ph sn
= x
sn xut chung xut chung xut chung

nh mc chi ph bn hng v chi ph qun l doanh nghip: cc chi ph ny

cng bao gm nhiu khon chi mang tnh cht bin i v c nh. Nn nh mc chi
ph bn hng v nh mc chi ph qun l doanh nghip cng c xy dng tng t
nh nh mc chi ph sn xut chung.
b. Xy dng nh mc kinh t - k thut
xy dng c cc nh mc kinh t - k thut (nh mc chi ph) chnh
xc, ph hp vi thc t SXKD ca n v th cng tc nh mc phi c chun ha
t khu thnh lp T chuyn trch nh mc, Hi ng nh mc v quy trnh xy
dng, xt duyt, ban hnh p dng. iu ny c Chnh ph khng nh ti Ngh
nh s 201/CP ngy 26/05/1981.
T chuyn trch nh mc thc hin cc nhim v sau y:
- T chc, xy dng nh mc thuc phm vi trch nhim ca ngnh, c s ng
thi tham gia xy dng nh mc ca cp trn v hng dn cp di xy dng
v qun l nh mc;
- Lp bn thuyt minh d n nh mc trnh c quan c thm quyn xt duyt,
ban hnh;
- Ph bin cc nh mc ban hnh; theo di, kim tra v kin ngh cc bin
php thc hin tt cc nh mc ;
- Nghin cu xy dng hoc tham gia xy dng cc ch , th l v phng
php nh mc;
- Hng dn nghip v cho cc cn b lm cng tc nh mc;
- Xy dng bo co s kt, tng kt cng tc nh mc, kin ngh cp trn sa
i nhng nh mc c v xy dng nhng nh mc mi.
T chuyn trch nh mc cng c quyn kim tra vic p dng cc nh mc
ban hnh trong ngnh, c s; Yu cu cc n v cung cp nhng ti liu, nhng
tnh hnh c lin quan n vic xy dng nh mc, xt duyt v ban hnh nh mc.
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 Hi ng nh mc thc hin cc nhim v sau y:
- Gip cho lnh o xem xt nh gi cc mt Kinh t - K thut, nghip v v
php ch c lin quan n vic xy dng nh mc th trng quyt nh
trc khi k duyt ban hnh;
- Xy dng phng hng, chng trnh, k hoch hot ng, xut bin php
tin hnh vic xt duyt nh mc nhm nng cao cht lng cc nh mc;
- T chc hi ngh bo v nh mc, quy nh trnh t tin hnh, nhng ni dung
cn thit v ni dung bo v.
V quyn hn, hi ng nh mc c quyn thnh lp t chuyn vin nu xt
thy cn thit, c quy nh r thi hn hot ng, quyn hn v c cp kinh ph,
phng tin hot ng. Hi ng c quyn yu cu n v bo v nh mc phi
c thc hin cc kin ngh v kt lun ca hi ng v b sung, iu chnh hoc xy
dng li nh mc; c quyn quyt nh nh mc tm thi cho n v nu bo v cha
t yu cu. Xem xt, ngh lnh o ra quyt nh khen thng cho nhng n v
v c nhn c thnh tch trong vic xy dng nh mc.
Vic xt duyt nghim thu nh mc phi thng qua Hi ng nh mc v theo
ng quy trnh gm 4 bc l xy dng, thm nh, xt duyt nghim thu v ban hnh
(thm quyn ban hnh l Ch tch HTV).
1.1.1.5. Lp k hoch sn xut kinh doanh
a. Vai tr ca k hoch sn xut kinh doanh trong qun l chi ph
K hoch SXKD l nhng d kin, nhng phi hp chi tit ch r cch huy
ng v s dng ngun lc ca doanh nghip trong tng thi k v c biu din
bng h thng ch tiu di dng s lng v gi tr.
K hoch SXKD gip nh qun tr thy trc c s bin ng ti chnh ca
doanh nghip, t a ra cc bin php khc phc nhng tn ng hoc tn dng,
khai thc nhng mt mnh ca doanh nghip. Do , vic lp k hoch SXKD c vai
tr quan trng trong s tn ti v pht trin ca doanh nghip.
H thng k hoch SXKD ca mt doanh nghip thng bao gm cc k hoch
ring bit, c lp chi tit ti tng b phn, tng sn phm dch v, tng thi hn
hnh thnh ln k hoch SXKD tng th ca doanh nghip. Mt s k hoch SXKD
cn thit gm: K hoch tiu th sn phm, hng ha; K hoch sn xut (hoc mua
hng); K hoch CP NVLTT, CP NCTT, CP SXC, CP bn hng, CP QLDN; K hoch
thnh phm, hng ha tn cui k; K hoch gi vn hng bn; D tho k hoch
SXKD.

13
 b. Trnh t lp k hoch sn xut kinh doanh
Cn c vo c im kinh doanh, trnh qun l v yu cu ca doanh nghip,
khi xy dng k hoch SXKD, doanh nghip c th la chn mt trong ba trnh t sau:
Trnh t lp k hoch t nh qun tr cp cao: Theo trnh t ny, k hoch c
xy dng ti cp qun tr cao nht ca doanh nghip, sau c xt duyt cho b
phn cp trung gian v tip tc xt duyt cho b phn cp c s. Trnh t ny gip tit
kim thi gian, chi ph v d thc hin. Tuy nhin, n i hi nh qun tr cp cao phi
c kin thc ton din v hot ng ca doanh nghip ng thi phi c tm nhn
chin lc v s pht trin ca doanh nghip. Trnh t xy dng k hoch t cp cao
xung ch ph hp trong nn kinh t k hoch, tp trung bao cp.
Trnh t lp k hoch t cp c s: Trnh t ny huy ng c kin thc, kinh
nghim ca nh qun tr cc cp, nm bt c tnh hnh thc t pht sinh ti c s nn
c tnh kh thi cao. Tuy nhin, trnh t xy dng k hoch xut pht t cp c s nn
cc ch tiu thng c xy dng di mc kh nng thc hin. Trnh t lp k
hoch t cp c s bao gm hai bc:
- Bc 1: Cc ch tiu ca bn d tho k hoch c xy dng t cp c s cn
c vo iu kin thc t pht sinh chi ph, kh nng ca c s v bo v k
hoch trc b phn qun tr cp trung gian. Tip , b phn qun tr cp trung
gian tng hp k hoch t cc b phn c s, tin hnh iu chnh li cc ch
tiu ca k hoch cho ph hp vi mc tiu chung ca cp trung gian ri tin
hnh bo v k hoch trc b phn qun tr cp cao nht.
- Bc 2: B phn qun tr cao nht tng hp k hoch t cc b phn trung gian
kt hp vi mc tiu chung ca ton doanh nghip tin hnh iu chnh, hon
thin k hoch v phn b ngc li cho cc cp trung gian v c s thc hin.
Trnh t lp k hoch kt hp: Trnh t ny huy ng c kinh nghim v tr
tu ca cc cp qun l khc nhau, c i su i st thc t pht sinh chi ph ca cc b
phn thc hin. Tuy nhin, mt nhiu thi gian v tn km v chi ph, c th lm gim
tnh hu ch ca k hoch v c trng hp doanh nghip tin hnh sn xut nhng
k hoch SXKD vn cha c ban hnh. Trnh t lp k hoch kt hp gm ba bc:
- Bc 1: Bn d tho k hoch c xy dng ti cp qun tr cao nht ca doanh
nghip, sau c xt duyt cho b phn cp trung gian v tip tc xt duyt
cho b phn cp c s.
- Bc 2: B phn qun tr cp c s cn c vo ch tiu ca bn d tho k hoch
kt hp vi iu kin thc t pht sinh chi ph ti c s tin hnh iu chnh bn
d tho k hoch cho ph hp v bo v d tho sa i trc b phn qun tr
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 cp trung gian. B phn qun tr cp trung gian tng hp cc bn k hoch cp c
s, kt hp vi mc tiu cn t ca cp qun tr trung gian tin hnh iu chnh
bn d tho k hoch v bo v trc b phn qun tr cao nht.
- Bc 3: B phn qun tr cp cao nht tng hp k hoch t cc b phn qun tr
cp trung gian kt hp vi mc tiu chung ca ton doanh nghip chnh sa
bn d tho k hoch thnh k hoch SXKD hon thin v phn b ngc li cho
cc cp trung gian v c s thc hin.
1.1.1.6. Phn tch v ra quyt nh sn xut kinh doanh
Trong nn kinh t th trng khi c th gii l mt th trng chung, cc mi
quan h kinh t ny sinh trong qu trnh SXKD ngy cng tr nn phc tp v a dng,
to ra nhiu thch thc trong cnh tranh ng thi cng to ra nhiu tin mi cho
qu trnh SXKD. iu ny i hi nh qun tr phi thc y nhanh qu trnh SXKD,
ch trng n cht lng qun tr, khng ngng m rng quy m sn xut, nng cao
cht lng sn phm, gim chi ph, h gi thnh. ng thi qun tr doanh nghip
cng phi linh hot, nhy bn theo c ch th trng, chp ly thi c bng cc quyt
nh sng sut, thng minh.
ra mt quyt nh chnh xc, phc v kp thi cho SXKD, cc nh qun tr
cn rt nhiu thng tin khc nhau nh thng tin v th trng, iu kin k thut cng
ngh, cc ngun lc ca doanh nghip (ti chnh, nhn s,...)... Trong phm vi nghin
cu ca ti ny, tp th tc gi tng hp nhng ni dung lin quan n qun l chi
ph cn c phn tch cung cp cc thng tin qun tr ra quyt nh.
a. Mt s ch tiu c bn phn tch
Li nhun gp: Li nhun gp l s tin chnh lch ca doanh thu bn hng v
chi ph bin i. Li nhun gp ch cho doanh nghip thy r khi lng bn hng thay
i s lm cho doanh thu thay i, s thay i s tc ng nh th no n li
nhun thun.
Li nhun gp = Doanh thu - Bin ph
T l li nhun gp: L t s gia li nhun gp v doanh thu hay gia li
nhun gp n v v gi bn cha c thu. T l li nhun gp l ch tiu phn nh
hiu qu kinh doanh ca cc phng n u t. nh gi chnh xc hiu qu kinh
doanh ca cc b phn, nh qun tr cn xem xt ng thi hai ch tiu va phn nh
lng va phn nh cht ca hot ng l li nhun gp v t l li nhun gp.
b. Phn tch im ha vn
Phn tch im ha vn l mt ni dung c bn ca qun tr chi ph, y l cng
c hu hiu nh qun tr a ra cc quyt nh ti u. Bt k mt doanh nghip no
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kinh doanh v li nhun u mong mun c li ti a, mun vy cc nh qun tr cn
xc nh c ti mc sn xut v tiu th l bao nhiu doanh thu va b p
chi ph v li nhun cao nht? Doanh nghip ang hot ng mc cng sut no?
Vi gi bn l bao nhiu va tha mn nhu cu ca th trng va m bo li nhun
cao nht? Phn tch im ha vn s gip cho nh qun tr c nhng quyt nh kinh
doanh hp l, chin lc u t hiu qu v tr li cc cu hi trn.
im ha vn l im m ti tng doanh thu va b p tng chi ph
(Tng doanh thu = Tng chi ph) hay ni cch khc l tng li nhun gp ca doanh
nghip to ra va b p tng nh ph (Tng li nhun gp = Tng nh ph).
Trn c s cc phn tch v chi ph, kt hp thng tin khc v cng ngh sn
xut, th trng... nh qun l s ra nhng quyt nh SXKD. Quyt nh c th c
chia thnh hai loi: quyt nh ngn hn v quyt nh di hn.
- Quyt nh ngn hn l nhng quyt nh c lin quan n vic SXKD trong
thi gian ngn, thng thng di 1 nm. Quyt nh ngn hn thng da trn
tiu chun kinh t (mc tiu em li li ch kinh t) v tiu chun v tnh kp
thi ca quyt nh (chp ly thi c SXKD);
- Quyt nh di hn l nhng quyt nh mang tnh cht k hoch, th hin
nhng mc tiu chin lc din ra trong nhiu k k ton, thng lin quan n
vn u t ln v lm thay i kh nng sn xut ca doanh nghip. Vic ra
quyt nh di hn thng da trn cc phng php nh gi d n (NPV, k
hon vn, ROI,...).
1.1.2. C s l lun v gi thnh sn phm
1.1.2.1. Khi nim gi thnh sn phm
Gi thnh sn phm c hiu l biu hin bng tin ca ton b cc khon hao
ph v lao ng sng v lao ng vt ha c lin quan n khi lng cng vic, sn
phm hon thnh2.
Gi thnh sn phm c ngha v vai tr rt quan trng i vi doanh nghip
bi gi thnh sn phm l thc o mc chi ph sn xut ca doanh nghip, l cn c
doanh nghip xc nh hiu qu SXKD v ra cc quyt nh kinh doanh ph
hp. Gi thnh cn l cng c quan trng kim sot tnh hnh hot ng SXKD,
xem xt hiu qu ca cc bin php t chc sn xut. ngha ny c thc hin
thng qua phn tch s bin ng c cu gi thnh gia cc k. Ngoi ra, gi thnh l
mt cn c quan trng doanh nghip xy dng chnh sch gi bn ca doanh nghip
i vi tng loi sn phm.

2
Gio trnh hch ton k ton trong cc doanh nghip, 2013
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1.1.2.2. Phn loi gi thnh sn phm
a. Phn loi theo thi im tnh v ngun s liu
- Gi thnh k hoch: L gi thnh c xy dng trc khi bt u sn xut sn
phm da trn c s nh mc kinh t k thut, cc k hoch chi ph ca k k
hoch v gi thnh thc t k trc. y c xem l mc tiu phn u ca
doanh nghip, l c s phn tch, nh gi tnh hnh thc hin k hoch gi
thnh, k hoch h gi thnh ca doanh nghip;
- Gi thnh nh mc: L gi thnh c xc nh trn c s cc nh mc chi
ph hin hnh ti thi im nht nh trong k k hoch. Gi thnh nh mc
c xem l cn c kim sot tnh hnh thc hin cc nh mc tiu hao cc
yu t khc nhau pht sinh trong qu trnh sn xut. Gi thnh nh mc cng
c xy dng trc khi bt u sn xut;
- Gi thnh thc t: L gi thnh c xc nh trn c s cc khon chi ph thc
t pht sinh trong k. Gi thnh thc t l cn c kim tra, nh gi tnh
hnh tit kim chi ph, h gi thnh v xc nh kt qu SXKD.
b. Phn loi theo phm vi pht sinh chi ph
- Gi thnh sn xut (gi thnh xut xng): L ch tiu phn nh tt c nhng
chi ph pht sinh trc tip trong qu trnh sn xut, ch to sn phm trong
phm vi phn xng, b phn sn xut bao gm CP NVLTT, CP NCTT v CP
SXC. Gi thnh sn xut l cn c xc nh gi tr thnh phm nhp kho, gi
vn hng bn v li nhun gp trong k;
- Gi thnh ton b (gi thnh tiu th): L ch tiu phn nh ton b chi ph pht
sinh cho qu trnh sn xut v tiu th sn phm. Do , gi thnh ton b l gi
thnh sn xut cng thm vi chi ph bn hng v chi ph qun l doanh nghip.
y l cn c xc nh li nhun trc thu ca doanh nghip.
1.1.2.3. Phng php xc nh gi thnh sn phm
Trong thc t, vic xc nh gi thnh sn phm trong mt thi k sn xut
(thng, qu hoc nm) c thc hin theo cc cng thc sau:
Tng gi thnh sn Gi tr SPDD CPSX pht sinh Gi tr SPDD
= + -
phm hon thnh u k trong k cui k
Tng gi thnh SP hon thnh
Gi thnh sn phm n v =
Khi lng SP hon thnh

17
 a. Xc nh chi ph sn xut pht sinh trong k cho sn phm
nhng doanh nghip c quy trnh sn xut n gin, khp kn, sn xut ra
mt loi sn phm duy nht vic phn b chi ph sn xut l khng cn thit do cc chi
ph c th c tp hp c th cho tng sn phm/ nhm sn phm v phn nh trc
tip vo gi thnh theo cng thc trn.
Tuy nhin, trong trng hp quy trnh sn xut phc tp, cng mt yu t u
vo (nguyn vt liu, nhn cng, my mc thit b) nhng sn xut ra ng thi
nhiu loi sn phm khc nhau th doanh nghip khng th xc nh chnh xc chi ph
cho tng loi sn phm. Khi , CPSX trong k c tp hp chung cho ton b quy
trnh sn xut sau phn b vo tng sn phm theo cc tiu thc phn b chi ph
khc nhau. Trn thc t c hai phng php phn b CPSX thng c p dng:
- Phn b chi ph sn xut theo tiu thc vt l (physics based):
Theo phng php ny, doanh nghip xc nh cc tiu thc vt l (t l)
phn b chi ph sn xut cho tng loi sn phm. Cc tiu thc phn b rt phong ph
v a dng ty thuc vo c th quy trnh sn xut ca doanh nghip. Doanh nghip
c th s dng cc tiu thc lin quan n sn phm (s lng sn phm, khi lng
sn phm), mc tiu hao nguyn vt liu chnh (nu nguyn vt liu chim t l ln
trong tng chi ph, thi gian chy my (nu khu hao my mc chim t trng ln
trong tng chi ph), gi cng (nu doanh nghip ch yu da vo nhn cng sn
xut) lm c s phn b chi ph sn xut cho sn phm.
- Phn b chi ph sn xut theo gi bn th trng (market-value based)
Phn b chi ph theo gi bn ti im phn chia: im phn chia (split-off) c
hiu l mt thi im no trn dy chuyn sn xut m ti cc sn phm bt u
tch bit v c th xc nh/ c tnh c gi bn v khi lng bn ca sn phm.
Cch phn b CPSX ny da trn quan im nhng sn phm no c gi bn cao hn
th phi chu nhiu chi ph hn. Ton b CPSX c phn b cho tng sn phm theo t
l ng gp vo doanh thu ca mi loi sn phm. u im ca phng php ny l
tng i n gin, c th thc hin mt cch nhanh chng. Tuy nhin, vic p dng
phng php ny hin cn nhiu tranh ci do n da trn gi thit l doanh thu quyt
nh cc chi ph pht sinh (V d: mt SP khng sinh li vi doanh thu thp s c
phn b t chi ph v theo l gi thnh sn phm thp. Cch hiu ny li dn n nh
gi rng sn phm ang to ra li nhun).
Phn b chi ph theo Gi tr thun c th ghi nhn (Net realizable value - NRV):
Phng php phn b chi ph sn xut theo gi bn ti im phn chia gi nh rng
khng c chi ph pht sinh thm sau im phn chia, tuy nhin trong thc t mi sn

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phm to ra c th li tip tc c ch bin mt cch c lp t sau im phn chia
v gi th trng c th cha xc nh ti thi im ny. Trong trng hp doanh
nghip s ly doanh thu bn sn phm cui cng tr i cc chi ph ch bin pht sinh
thm t sau im phn chia xc nh NRV ca sn phm v lm cn c phn b
chi ph sn xut cho tng loi sn phm.
Phn b chi ph trn c s T l li nhun khng i (Constant gross profit): Vi
hai phng php phn b chi ph trn, t l li nhun to ra ca mi sn phm l khc
nhau. Tuy nhin, c quan im cho rng cc sn phm c to ra t cng mt quy trnh
sn xut do t l li nhun ca cc sn phm l nh nhau. Chi ph sn xut ca mi
sn phm c xc nh bng cch ly doanh thu sn phm tr i t l li nhun c nh
sau loi b chi ph ch bin pht sinh tnh ra gi thnh mi sn phm.
b. Xc nh gi tr sn phm d dang cui k
Sn phm d dang (SPDD) l khi lng sn phm cn ang trong qu trnh
sn xut, gia cng, ch bin, ang nm trong dy chuyn cng ngh hoc hon
thnh mt vi cng on ch bin nhng vn cn phi gia cng ch bin thm mi tr
thnh thnh phm.
Xc nh gi tr SPDD cui k l xc nh phn chi ph sn xut cn nm trong
SPDD cui k. y l mt trong nhng yu t quyt nh tnh hp l ca gi thnh sn
xut sn phm trong k. Cc thng tin v SPDD khng nhng nh hng n tr gi
hng tn kho trn bng cn i k ton m cn nh hng n li nhun trn bo co
kt qu kinh doanh khi thnh phm xut bn trong k. Ty theo c im c th v t
chc sn xut, quy trnh cng ngh, v tnh cht sn phm m mi doanh nghip c th
vn dng phng php nh gi sn phm d dang thch hp. Hin nay, cc doanh
nghip Vit Nam thng s dng cc phng php xc nh gi tr SPDD sau y:
- Xc nh gi tr SPDD cui k theo chi ph nguyn vt liu chnh (trc tip):
Theo phng php ny trong gi tr SPDD ch bao gm chi ph nguyn vt liu
trc tip hoc chi ph nguyn vt liu chnh m khng tnh n cc chi ph khc.
CP NVL chnh CP NVL chnh
+
Gi tr SPDD u k PS trong k S lng SPDD
= x
cui k S lng SP S lng SPDD cui k thc t
+
hon thnh cui k thc t

Phng php ny n gin v mt tnh ton, d dng xc nh gi tr SPDD

cui k, thun tin cho vic tnh gi thnh sn phm. Tuy nhin, mc chnh xc ca
gi tr SPDD cui k cha cao do khng tnh chi ph ch bin cho SPDD v do gi
thnh sn phm phn nh khng y cc CPSX.

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 Phng php ny ch thch hp i vi nhng doanh nghip c chi ph nguyn
vt liu chim t trng rt ln trong gi thnh sn phm v SPDD hp th phn ln
nguyn vt liu a vo sn xut.
- Xc nh gi tr SPDD theo sn lng c tnh tng ng
Cc SPDD cui k c quy i v thnh phm da vo mc hon thnh.
Tuy nhin, m bo tnh chnh xc th vic quy i SPDD ch nn p dng xc
nh cc chi ph ch bin cn chi ph NVL phi xc nh theo s lng SPDD cui k
thc t. Theo phng php ny, gi tr SPDD c xc nh nh sau:
Phn CP NVL c tnh cho SPDD cui k theo s lng SPDD thc t:
CP NVL pht
CP NVL CP NVL u k +
sinh trong k S lng SPDD
tnh cho SPDD = x
S lng SP S lng SPDD cui k thc t
cui k +
hon thnh cui k thc t

Phn CP ch bin c tnh cho SPDD cui k theo s lng SPDD quy i
theo mc hon thnh:
CP ch bin CP ch bin
CP ch bin +
u k PS trong k S lng SPDD
tnh cho SPDD = x
S lng SP S lng SPDD cui k quy i
cui k +
hon thnh cui k quy i

Do :
Gi tr SPDD CP NVL tnh cho CP ch bin tnh cho
= +
cui k SPDD cui k SPDD cui k
Theo phng php ny, kt qu tnh ton chnh xc v khoa hc hn phng
php trn v c tnh ti chi ph ch bin nm trong SPDD cui k. Tuy nhin, khi
lng tnh ton ln, phc tp v vic nh gi mc hon thnh ca SPDD cn
mang nng tnh ch quan. Phng php ny thch hp i vi cc doanh nghip c t
trng chi ph ch bin ln trong tng gi thnh sn phm, khi lng sn phm d
dang cui k nhiu v c s bin ng ln so vi u k.
- Xc nh gi tr SPDD theo 50% chi ph ch bin
n gin cho vic tnh ton, i vi nhng loi sn phm m chi ph ch
bin chim t trng thp trong tng gi thnh sn xut, k ton thng s dng
phng php ny. Thc cht y l mt dng ca phng php c tnh theo sn
lng tng ng, trong gi nh SPDD hon thnh mc 50% so vi
thnh phm.
Gi tr SPDD CP NVL tnh cho
= + 50% chi ph ch bin
cui k SPDD cui k
20
 - Xc nh gi tr SPDD cui k theo chi ph nh mc
Cn c vo nh mc chi ph cho cc khu, cc bc, cc cng vic trong qu
trnh ch to sn phm xc nh gi tr sn phm d dang.
Gi tr SPDD cui k = S lng SPDD cui k x nh mc chi ph

Phng php ny gip n gin ha vic tnh ton. Tuy nhin, mc chnh
xc nhiu khi cha cao do c s chnh lch gia chi ph thc t v chi ph nh mc.
Do , phng php ny p dng thch hp vi nhng doanh nghip xy dng c
nh mc chi ph sn xut hp l v vic qun l thc hin theo nh mc n nh, t
c bin ng.
1.2. Kinh nghim qun l chi ph, gi thnh sn phm ti cc NMLD th gii
1.2.1. Cng tc qun l chi ph
1.2.1.1. Phn loi chi ph sn xut ti mt s NMLD th gii
Kt qu tng hp cc ti liu thu thp c v phn loi chi ph ca NMLD
Indonesia, c v ti liu hng dn vn hnh NMLD ca Technip (Favennec, 2003)
cho thy phng php phn loi CP ph bin c p dng ti NMLD l phng php
phn loi CP theo mi quan h mc hot ng. Theo , chi ph ca NMLD c
phn chia thnh cc khon mc sau:
a. Chi ph du th bao gm ton b cc chi ph cn thit a du th v n b
cha ca nh my. Ty vo thc t mi nh my m chi ph ny c th gm: gi
mua du th, cc ph vn chuyn, bo him, chi ph gim st...
b. Chi ph bin i gm:
Chi ph ha phm: Mc d cc NMLD s dng mt s lng ln ha phm
nhng chi ph ha phm ch chim t trng rt nh. Trc y phn ln chi ph ny l
chi ph ph gia cha ch (tetra-ethyl lead) s dng tng tr s octan, v vic cm s
dng ph gia cha ch lm gim ng k chi ph ny. Tuy nhin hin nay, chi ph
ny c xu hng tng do phi s dng cc loi ph gia khc (v d nh cht lm tng
tr s cetan hay cht c ch im chy i vi gasoil...);
Chi ph xc tc: Tt c cc NMLD (ngoi tr nhng NMLD n gin ch c
duy nht phn xng CDU) u s dng xc tc trong nhng quy trnh ch bin khc
nhau nh reforming, cracking, ng phn ha (isomerisation), alkyl ha, hydro
cracking... Do , chi ph xc tc rt khc bit ty theo gi, khi lng s dng mi
ngy, tnh cht ha l ca xc tc...
Chi ph nhin liu/nng lng: NMLD s dng nhiu loi nhin liu nh kh
thin nhin mua ngoi (ph bin vi cc NMLD M), kh thi (fuel gas) t chnh
21
NMLD, v du FO/ du cn cho nhng mc ch khc nhau ti cc phn xng cng
ngh (v d lm nng nguyn liu u vo...) hay sn xut in (t l hi). Mc
tiu th nhin liu ph thuc vo nhiu yu t nh phc tp ca nh my, v tr ca
nh my (nm c lp hay nm trong cm NMLD)... Nu quy i v du th th cc
NMLD nm c lp thng s dng khong 6-8% tng khi lng du th u vo
di dng nhin liu.
Chi ph vn lu ng: Qu trnh thanh ton chi ph du th v thu tin bn sn
phm khng phi lc no cng xy ra ng thi, do m bo sn xut lin tc
yu cu NMLD lun d tr mt khi lng du th nht nh v ti mi thi im
lun c mt lng nht nh sn phm trung gian/ thnh phm c tn cha/ vn
chuyn. Vic ny s to ra mt chi ph do ng vn lu ng v t ra vn gim
thiu thi gian tn cha (just-in-time manufacturing) nhng km theo cng l ri ro
gin on sn xut. Theo thng k ca nhiu NMLD th gii, chi ph tn cha vo
khong 2-3 USD/tn du th (40-60 cents/thng) (Favennec, 2003) v tng i n
nh nu gi du th v sn phm n nh.
c. Chi ph c nh:
Chi ph nhn cng: S lng nhn cng ph thuc vo quy m, mc phc
tp, yu t vng min, cc dch v h tr i km... V d: 1 nh my chng ct trc
tip n gin ca Php (hydroskimming) cn khong 250 ngi; 1 nh my phc tp
ca Php (nhiu CDUs, FCC, Lube...) cn khong 1.000 ngi; cc nh my c ca
cc nc FSU vi nhiu phn xng nh, nng sut lao ng thp cn ti 1.000-2.000
ngi (Favennec, 2003);
Chi ph bo dng: Chi ph ny bin ng rt nhiu mi NMLD khc nhau
ty thuc vo mc n nh ca nh my, trnh vn hnh, nng lc t bo dng.
Mt nh my lc du c thit k ban u tt kt hp vi vn hnh, o to v qun l
tt c th tng mc n nh ca nh my, ko di thi gian gia nhng ln bo
dng v gim chi ph bo dng;
Chi ph qun l chung: Nhng chi ph ny bao gm bo him v cc chi ph vn
hnh khc (chi ph cho khi qun l, qun l cht lng, mua sm,...);
Chi ph li vay u t: L chi ph phi tr i vi cc khon vay u t xy
dng nh my.
Ngoi ra, theo tm hiu t cc chuyn gia trong lnh vc lc ha du, phn ln
cc NMLD trn th gii u phn loi theo cch ny bi n ch ra cc chi ph mang
tnh c th ca NMLD v cung cp cc thng tin qun tr chi ph kp thi cho nh
qun l.

22
1.2.1.2. Qun l chi ph nng lng ca Indonesia
Chi ph nng lng chim mt phn ng k trong tng chi ph vn hnh
NMLD. V vy, ch cn mt thay i nh trong vic s dng nng lng cng c th
mang n li ch rt ln cho NMLD. Nghin cu ti cc NMLD ca Pertamina cho
thy chi ph nng lng chim ti 60% (Prasetyawan, 2014) trong tng chi ph vn
hnh theo c tnh ca Pertamina. nh gi mc tiu th nng lng tng th
ton nh my, cc NMLD ca Indonesia s dng ch s tiu th nng lng (Energy
Intensity Index - EII)3. Nu ch s EII gim 1 n v th NMLD c th tit kim
khong 1,7 triu USD mi nm (gi thit chi ph nhin liu mc 5 USD/triu Btu).
Trc khi trin khai p dng h thng EMS, vn qun l chi ph nng lng
c mi NMLD trin khai theo nhng cch khc nhau, khng c s thng nht v
gy kh khn cho nh qun l trong vic theo di, nh gi hiu qu s dng nng
lng gia cc nh my cng nh a ra cc chng trnh/ k hoch hot ng, c th:
- Hng nm cc nh my phi nng mc tiu tit kim nng lng trong khi cc
tng ci tin k thut c thc hin phn tn, khng c s gn kt r rng
t mc tiu chung;
- Trong vn hnh sn xut, cc ch s KPI v nng lng mi ch c p dng
i vi mt s hot ng nht nh (v d hot ng sn xut) v vn s
dng hiu qu nng lng ch c tho lun ti mt s cuc hp chuyn mn;
- i ng nhn s cha c o to chuyn mn v s dng hiu qu nng
lng v ton Pertamina ch mi c 1 chng trnh thi ua tit kim nng lng
cp nh my.
Chnh v vy qun l tt chi ph nng lng, bt u t nm 2013, Pertamina
trin khai th nghim H thng qun l nng lng (EMS) ton din nhm gim chi
ph nng lng ca cc NMLD thng qua vic nng cao hiu qu vn hnh nh my,
ci tin quy trnh sn xut v nng cao nng lc con ngi. Ni dung ca h thng
EMS c m t trong hnh 1.3.
T sau khi p dng h thng EMS, vn qun l chi ph nng lng c
thng nht trong ton b cc NMLD ca Pertamina:
- Xy dng mc tiu 4 nm tt c cc nh my t c hiu qu s dng
nng lng cao nht v cc tng ci tin k thut a ra thng nht t
c mc tiu ;

3
EII: Ch s tiu th nng lng (Energy Intensity Index) do t chc Solomon xy dng v c s dng rng
ri trong cc NMLD trn th gii. N cho bit mc tiu th nng lng thc t ca mt nh my lc du so
vi mc tiu th tiu chun ca nh my . Ch s ny c tnh ton theo cng thc sau:
EII (%) = [Tiu th nng lng thc t (mBtu/ngy) / Tiu th nng lng tiu chun (mBtu/ngy)] x 100
23
 - Trong vn hnh sn xut, cc ch s KPI v nng lng c p dng cho tt c
cc hot ng c lin quan n nng lng (bao gm c mua sm, bo dng
sa cha...) v vn s dng hiu qu nng lng c tho lun ti tt c cc
cuc hp quan trng;
- i ng nhn s c o to bi bn vi 22 ni dung v s dng hiu qu
nng lng v ton Pertamina c 3 chng trnh thi ua tit kim nng lng
khc nhau cp c nhn v cp nh my.

Ngun: Pertamina, 2013

Hnh 1.3. Ni dung h thng EMS ti cc NMLD ca Pertamina
Kt qu c th thu c sau khi p dng th nghim EMS ti 2 NMLD nh sau:
- Trong vn hnh Nh my:
Xc nh c kh nng tit kim 135 triu USD/nm v thc t tit
kim c 19 triu USD/nm thng qua p dng ngay mt s ci tin k
thut;
xy dng c 121 ch tiu KPI gn vi tt c cc v tr c lin quan
trong nh my;
Thng xuyn t chc cc bui hp lin quan n tit kim nng lng;
Mc sn sng ca trang thit b c tng thm 13%;
- Trong o to nng cao nng lc con ngi:
t chc o to y cc ni dung trong chng trnh o to v
qun l nng lng cho ngi lao ng;
o to nhn thc v qun l nng lng cho 48 c ng chin lc;
xy dng c S tay qun l nng lng.
24
1.2.1.3. Qun l chi ph NMLD Bayern - c
Nh my lc du Bayern c hnh thnh nm 1998 vi s st nhp ca ba
NMLD l Erdoelraffinerie Neustadt GmbH & Co. oHG (ERN) ti Neustadt (do Chnh
ph c xy dng vo nm 1964), Erdoelraffinerie Ingolstadt AG (ERIAG) ti
Ingolstadt (do tp on Eni xy dng vo nm 1965) v BP Raffinerie Bayern ti
Vohburg (do BP xy dng vo nm 1967). Ba c s ny c lin kt vi nhau bng
h thng ng ng cng ngh di khong 30km. NMLD Bayern c kh nng ch
bin hn hp khong 50 loi du khc nhau vi cng sut khong 10,3 triu tn/nm
to ra cc loi sn phm chnh l LPG, Xng 95/98, DO, Jet A-1, Du t (Heating
Oil/ FO) v Bitum.
c th qun l tt chi ph v nng cao li nhun, NMLD Bayern c
nhng bin php nh sau:
a. Qun l chi ph nng lng
Theo bo co k hoch sn xut kinh doanh nm 2011 ca Nh my, trong nm
2010, mc tiu th nng lng quy i ca Nh my l khong 6,22% khi lng du
th u vo ca Nh my v tn tht trong qu trnh ch bin l 0,23%. Do , c th
thy chi ph nng lng ca NMLD Bayern l mt chi ph rt ln v vn qun l
chi ph nng lng c Nh my c bit quan tm. Tng t nh cc NMLD khc,
NMLD Bayern s dng ch s EII nh mt thc o hiu qu cng nh cng c
nh gi hiu qu s dng nng lng trong Nh my. n thi im hin nay, mc
tiu th nng lng ca Nh my c s chuyn bin tch cc v gn t c
mc cao nht theo xp hng ca Solomon (nm 2013 l 84,5% v mc tiu 2014 l
81,5%) (hnh 1.4).

95
"Vor-ISAR"
Konfiguration

90

84,5
85
% 81,9
Ziel 81,5 %
80
79,3
Vorjahr
75
2004
2005
2006
2007
2008
2009
2010

2013

Feb

Jun
Jul
2011
2011

Jan

Mrz
Apr

Aug
Sep
YTD 2014

Mai

Okt
Nov
Dez

Ngun: NMLD Bayern, 2014

Hnh 1.4. Ch s EII ca NMLD Bayern qua cc nm
25
 xc nh chnh xc ch s EII, Nh my thc hin vic theo di v nh
gi hot ng ca cc phn xng/cm phn xng cng ngh theo phng php
Solomon, trong tp trung nh gi nhng ni dung sau:
- Hiu qu s dng nng lng cc phn xng cn gia nhit (Fire-Heater
Efficiency);
- Chu trnh vn hnh ca cc phn xng cn gia nhit (Process duty);
- Chu trnh gia nhit cc phn xng (Fire-Heater process duty);
- Bin ng v mc tiu th Nhin liu v Coke;
- Ti u ha s dng hi nc to ra t qu trnh t nhin liu;
- Hiu qu ca qu trnh pht in;
- Mc tiu th in nng ca cc phn xng cng ngh.
Tng ch tiu nng lng c th s c xy dng, chun ha sau khi c nh
gi ca Solomon v cp nht vo c s d liu (Databook) hng nm ca Nh my
lm c s theo di v nh gi hiu qu s dng nng lng trn ton Nh my.
b. Qun l chi ph bo dng
Ngoi chi ph nng lng, Chi ph bo dng l khon chi ph vn hnh ln th
hai ca Nh my. Chi ph ny c nh gi thng qua ch s MI4 trong hnh 1.5.

Ngun: NMLD Bayern, 2010

Hnh 1.5. Ch s MI ca Nh my qua cc nm
4
MI: Ch s bo dng (Maintenance Index) do t chc Solomon xy dng v c s dng rng ri trong cc
NMLD trn th gii. N cho bit tng chi ph phi b ra (nhn cng, thu ngoi, nguyn vt liu, qun l ph)
cn thit thay th v bo dng my mc thit b ca Nh my. MI c xc nh theo cng thc sau:
MI ($/EDC) = (Chi ph bo dng trung bnh cho 2 nm khng TA + chi ph TA hiu chnh) / Tng cng
sut chng ct tng ng (Equivalent Distillation Capacity)
TA: Bo dng ln (Turnaround)
26
 Thc t vn hnh cho thy, chi ph bo dng ca NMLD ph thuc vo nhiu
yu t v d nh trnh vn hnh, thi gian vn hnh (cng lu i th cng phi bo
dng thng xuyn) v vy, gim chi ph bo dng cc NMLD phi p dng
ng thi nhiu bin php khc nhau. Ti NMLD Bayern, gim chi ph bo dng,
Nh my p dng chin lc bo dng tp trung vo cc mc tiu c th sau y:
- Nng cao mc sn sng ca my mc thit b (High system availability);
- m bo my mc sn sng vn hnh trong nhng thi im li nhun cao;
- Rt ngn thi gian mi ln bo dng; kt hp thc hin vic sa cha, ci
hon my mc thit b trong thi gian bo dng; ko di thi gian gia nhng
ln bo dng nh k (hin nay chu k bo dng tng th ca Nh my l
khong 5-7 nm);
- Ti a ha cng sut vn hnh ca my mc thit b (nhm nng cao li nhun
v gim chi ph n v).
c. Qun l chi ph nhn cng
Nhm tit gim chi ph nhn cng, hng nm Nh my lp k hoch gim s
lng lao ng thng qua vic p dng Ch ngh hu sm (Early Retirement
Scheme - ERS) i vi nhng lao ng bin ch (permanent employee) v gim dn
s lng lao ng tm thi ca Nh my.
Bng 1.1. K hoch nhn s ca NMLD Bayern
Loi hnh lao ng 2007 2008 2009 2010 2011 2012 2013 2014 2015
Lao ng bin ch 775 757 685 673 677 697 697 697 697
D kin ngh theo ERS 38 47 60 56 39 15 0 0 0
Lao ng tm thi 0 0 25 25 20 15 10 5 0
Tng s lao ng 813 804 770 754 736 727 707 702 697
Ngun: K hoch sn xut kinh doanh 2011-2015 ca NMLD Bayern, 2011
Ti cui nm 2013, s lng lao ng thc t ca nh my l 729 ngi - gim
25 ngi so vi 2010. Tuy nhin, c th thy vic gim s lng nhn s ch c th
thc hin c khi Nh my c i ng chuyn gia vn hnh lnh ngh.
d. ng dng phn mm LP trong qun l
Hin nay cc NMLD trn th gii u s dng phn mm LP ti u ha vn
hnh. Vi chng trnh ny, NMLD c th nh gi la chn du th, lp k hoch
sn xut hng thng, k hoch phi trn sn phm, lp k hoch cung ng, k hoch
ngn sch, nh gi cc d n sn xut. y l mt cng c hu hiu nng cao li
nhun cho NMLD nhng n i hi ngi s dng phi nm vng quy trnh cng
ngh ca nh my, hiu r v kinh t NMLD v c kin thc v th trng, xy dng
m hnh mt cch n gin nht v c kh nng phn tch kt qu.
27
 Ti NMLD Bayern, ngoi vi nhng mc tiu trn, phn mm LP cn c s
dng hiu qu trong cng tc qun l chi ph vi hai mc tiu nh sau:
- Ti u ha vn hnh ca cc phn xng
Vi cc phn xng Hydrocracking: S dng phn mm LP tm kim
phng n tng thi gian vn hnh nhm gim thiu chi ph; Lp phng n
qun l nguyn liu u vo; nh gi c hi tn dng cng sut d tha;
Vi phn xng FCC: Qun l nguyn liu u vo, ti u ha tiu th
xc tc, nh gi cc phng n tn dng du thi (slury oil).
- Ti u ha quy trnh phi trn v ti a ha cng sut
Ti u ha vic phi trn xng v cc sn phm khc, theo di cc tr s
nh Octane, Cloud Point thng xuyn, ti u ha cc loi ha phm
trong thnh phm;
Khuyn khch cc quyt nh thng mi trong Nh my (bn cc sn phm
trung gian khi c gi, mua cc sn phm trung gian ti a ha cng
sut cc phn xng).
1.2.1.4. Phng nga ri ro ti chnh cc NMLD ca Neste Oil
Cng ty du kh Neste Oil c thnh lp nm 1948 ti Phn Lan v hot ng
trong lnh vc lc du kim bn l sn phm ti nhiu nc trong khu vc Baltic.
Neste Oil c 5 NMLD, trong 2 nh my Phn Lan, 1 Singapore, 1 Rotterdam
v mt nh my lin doanh Bahrain. Th trng chnh ca Neste Oil l Phn Lan,
Thy in, Na-Uy, cc quc gia Baltic, khu vc Ty Bc chu u v Bc M.
Do hot ng trn 15 quc gia nn Neste Oil phi i mt vi nhiu ri ro ti
chnh do bin ng ca gi hng ha (du th, gi bn sn phm...), t gi v li sut.
Trong , theo nh gi ca Neste, ri ro ti chnh ca Cng ty ch yu l do bin
ng gi du th v t gi hi oi5. Nhn bit c cc ri ro ti chnh, Neste Oil
p dng nhiu chin lc khc nhau nhm hn ch ti a nh hng ca cc ri ro .
t chc thc hin qun tr ri ro ti chnh, Ban lnh o ca Neste Oil chu
trch nhim xy dng cc chnh sch qun tr ri ro v B phn Ngn qu (Treasury
Group) thuc Phng ti chnh k ton l u mi chu trch nhim thc hin cc
nghip v phng nga ri ro. Phi hp vi B phn Ngn qu cn c Phng iu
sn xut (Operational management) chu trch nhim xc nh k hoch mua bn du
th, cc loi ha phm xc tc v Phng Thng mi (Sales and Trading) chu trch
nhim thc hin cc giao dch mua bn (nguyn vt liu, sn phm...).

5
Neste Oil Annual Report, 2010
28
 a. Phng nga ri ro gi nguyn vt liu
- Bo him li nhun lc du: Do chi ph vn hnh (khng tnh chi ph nguyn vt
liu u vo) ca mt NMLD l tng i n nh nn li nhun lc du6 chu
nh hng ln t bin ng ca gi nguyn vt liu (ch yu l gi du th)
(Saana, 2012). V vy, Neste Oil s dng nhiu nghip v phi sinh (nh hon
i, quyn chn, tng lai...) m bo mt mc li nhun lc du nht nh.
- Bo him hng tn kho: Ri ro gi tr hng tn kho l ri ro khi gi tr hng tn
kho thay i do gi bn trn th trng c s bin ng. i vi NMLD, ri ro
ny c th xy ra khi nh my va tch tr y kho du th mua vi gi cao trong
khi gi bn sn phm trn th trng gim, dn n li nhun ca nh my st
gim. Vic bo him hng tn kho c Neste Oil thc hin bng cch mua cc
hp ng phi sinh du th khi mc tn kho gim (v ngc li) do nu gi tr
hng tn kho gim v gi tr cc hp ng phi sinh tng th s b tr ln nhau.
b. Phng nga ri ro t gi
Neste Oil ghi nhn gi tr (chi ph, gi bn, doanh thu, li nhun...) bng ng
Euro trong khi ng tin s dng rng ri trong lnh vc du kh l USD. Do Cng ty
phi i mt vi ri ro t gi trong cc giao dch ngn hn cng nh hiu qu kinh t
trong di hn. V vy, Neste Oil s dng cc hp ng phi sinh ngoi t l k hn
(forward) ngoi t v quyn chn (option) ngoi t phng nga ri ro t gi.
Vi cc giao dch lin quan n ngoi t (ch yu l ng USD), B phn Ngn
qu cn c vo d bo dng tin bng ngoi t (foreign currency cashflow) tin
hnh vic mua bn cc hp ng phi sinh ngoi t nu trn trong phm vi 12 thng
theo nguyn tc bo him ton b dng tin trong 6 thng u v mt na dng tin
ca 6 thng sau.
1.2.2. Kinh nghim xy dng gi thnh sn phm
1.2.2.1. Phng php tp hp chi ph v xc nh gi thnh sn phm
V phng php tp hp, qun l chi ph: Do c th quy trnh sn xut ca
NMLD ht sc phc tp, nguyn vt liu qua nhiu cng on v to ra nhiu sn phm
t mt nguyn liu u vo duy nht l du th nn vic xc nh chnh xc chi ph cho
tng sn phm l kh thc hin. V vy, cc NMLD thng p dng phng php tp
hp chi ph theo ton b qu trnh sn xut. Thc t cho thy ExxonMobil s dng
phng xc nh chi ph theo ton b quy trnh sn xut cho cc nh my lc du ca
mnh (Maher, 2011).

6
Li nhun lc du (Refinery margin) c xc nh bng chnh lch doanh thu v chi ph nguyn vt liu u
vo (du th, ha phm xc tc)
29
 Ngoi ra, do bn c tnh chnh ca NMLD l i) tnh lin tc v phc tp; ii)
tnh a dng ca sn phm; iii) s bin i lin tc ca lung sn phm trung gian v
iv) s a dng trong pha trn sn phm nn cc phng php tp hp chi ph truyn
thng bc l nhiu hn ch (Chunhe Wang, 2006). V vy tc gi xut p dng
phng php ABC7 xc nh chi ph sn xut trong NMLD. Tuy nhin, vic la
chn tiu thc xc nh chi ph theo m hnh ABC l rt kh thc hin nn nghin
cu ny ch mang tnh l thuyt v cha c ng dng thc tin.
V phng php xc nh gi thnh sn phm: Qu trnh tm hiu, thu thp
thng tin ca nhm tc gi cho thy khng c nhiu nghin cu c cng b v
phng php phn b chi ph, xc nh gi thnh sn phm trong lnh vc lc ha du.
Ngoi ra, theo kin ca nhiu chuyn gia lc ha du trong v ngoi nc khi trao
i cng nhn mnh iu ny. Thc t, do quy trnh cng ngh kh khp kn t mt
u vo l du th v tnh cht rt a dng v sn phm u ra ca cc nh my lc
ha du nn vic phn b cc chi ph sn xut (c bit l chi ph sn xut chung) cho
tng sn phm cui cng l kh chnh xc (nu c phn b cng rt tng i). Do
vy, lin quan n chi ph, a phn cc NMLD ch xc nh chi ph tng th cho ton
hot ng sn xut ca nh my, tc l gi thnh sn xut ton b ca tt c cc sn
phm (khng theo tng sn phm) lm c s xc nh li nhun cui cng. Ngoi
ra, h quan tm nhiu hn n vic xc nh chi ph ch bin (chi ph lc/ch bin
mt thng du th u vo cho n khi c thnh phm cui cng), lm c s xc
nh chi ph bin v li nhun bin cho hot ng ca nh my. Mt s minh chng c
th c tp hp phn di y.
Nghin cu ca Karen Slater (1984) ch ra rng ti Anh hu ht cc NMLD
khng tin hnh phn b chi ph cng nh xc nh gi thnh sn phm; ch c mt s
t cng ty du kh v ha cht thc hin cng tc phn b chi ph sn xut v ch yu
phn b theo tiu thc vt l, kt qu kho st trong nghin cu ca Karen Slater c
trnh by trong bng 1.2 v 1.3 di y:
Bng 1.2. T l cc phng php phn b chi ph c s dng trong cc NMLD
ca Anh c thc hin phn b chi ph
Phng php phn b chi ph %
Phn b chi ph theo tiu thc vt l 76
Phn b chi ph theo Gi tr bn ti im phn chia 5
Phn b chi ph theo Gi tr thun c th ghi nhn 19
Phng php khc 14
Ngun: Karen Slater (1984)
7
ABC: Activity based costing. Phng php tp hp chi ph da trn hot ng.
30
Bng 1.3. Cch phn b chi ph thng dng trong cc ngnh cng nghip ca Anh
Ngnh Phng php phn b chi ph thng dng
Ha du Phn b chi ph theo Gi tr bn ti im phn chia
Ch bin than Phn b chi ph theo tiu thc vt l
Ha than Phn b chi ph theo tiu thc vt l
Lc du Khng phn b chi ph
Ngun: Karen Slater (1984)
Ngoi ra, theo tm hiu t chuyn gia cho thy cc NMLD ca c cng khng
thc hin phn b chi ph v xc nh gi thnh sn phm. Tuy nhin, h kt hp vic
qun l chi ph mt cch ti u c gi thnh sn xut cui cng thp nht v c c
s tnh ton gi bn sn phn trong cc tnh hung c th.
qun l chi ph v nh gi hiu qu sn xut kinh doanh, hng nm NMLD
Bayern xy dng k hoch SXKD (cng tng t nh cc NMLD khc trong c
c Vit Nam), trong a ra k hoch chi ph v cc nguyn nhn/ gii php thc
hin. Tuy nhin c mt im khc bit l NMLD Bayern s dng cc ch s ca
Solomon lm thc o chung nh gi hiu qu sn xut v so snh vi cc NMLD
khc trn th gii. C th, Nh my s dng cc ch s trong bng 1.5 di y:
Bng 1.5. Cc ch s Solomon c NMLD Bayern s dng
Ch s Ni dung
EDC/UEDC Utilized Equivalent Distillation Capacity - EDC/ UEDC: Cng sut
chng ct tng ng. y l ch s c bn, nn tng cho cc php
so snh ca Solomon, gip loi b s khc bit gia cc nh my v
mt cu hnh, quy m cng sut
EDC = (Cng sut phn xng i x H s EDC ca phn xng i)
UEDC = (EDC phn xng i x H s vn hnh phn xng i)
N.E.OPEX/ Non-Energy Operating Expenses - N.E.OPEX : Chi ph vn hnh
UEDC khng tnh chi ph nng lng
Ch tiu ny dng o mc chi ph vn hnh bnh qun ca mt
NMLD khng tnh n chi ph nng lng. N phn nh nng lc cnh
tranh ca mt nh my m khng tnh n quy m ca nh my
N.E.OPEX/UEDC = (OPEX - Chi ph nng lng)/
(UEDC x S ngy vn hnh)
Total OPEX Total Opreating Expenses - Total OPEX: Tng chi ph vn hnh (tnh
c chi ph nng lng)
PI Personnel Index - PI: Ch s nhn cng. o nng lc nhn cng NMLD
PI = [S gi nhn cng lm vic - S gi vng mt + (S gi bo
dng phn xng i/ s nm gia 2 ln bo dng gn nht phn
xng i)]/ (EDC/100)
NCM NCM (Net Cash Margin): Li nhun bin. y l ch tiu tng hp
phn nh hiu qu vn hnh/ hiu qu ti chnh ca mt NMLD
Ngun: Bayern Oil (2012), Somolon Fuels Study Methodology (2010)
31
 Kt qu tnh ton cc ch s Solomon trn v k hoch nng cao hiu qu sn
xut kinh doanh ca NMLD Bayern c th hin trong hnh 1.6 di y:

Ngun: Bayern Oil, 2010

Hnh 1.6. Ch s Solomon ca NMLD Bayern
i vi mc tiu xc nh gi bn sn phm: gi bn ca cc NMLD c c
xy dng bng cch tham chiu vi gi bn sn phm trn th trng quc t. V d, gi
bn mt s sn phm ca NMLD Bayern Oil c th hin trong bng 1.4 di y:
Bng 1.4. Cng thc tnh gi bn sn phm ca NMLD Bayern
Sn phm Cng thc tnh
Butan Gi Platts (Naphtha cif cargoes MED) x 0,8
Propan Gi Platts (Propan ARA low) + Chi ph ma (Ma h (thng 04-thng
09): 25 /t, Ma ng (thng 10-thng 03): 0 /t)
FCC C4 Gi Platts (Naphtha cif cargoes MED) x 0,8 + Chi ph ma (Ma h -
25 /t, Ma ng - 0 /t)
32
 Sn phm Cng thc tnh
LPG-Mix Gi bn Propan BO x 40% + Gi bn Butan BO x 60%
Naphtha Gi bn Platts (Naphtha cif cargoes MED) + Cc vn chuyn (5 /t)
SOK E5 Gi OMR Sd low SOK - 8,75 /t (OMR: Oil Market Report)
(Euro-
Super)
SOK E10 Gi OMR Sd low SOK E10 - 8,75 /t
SOK biofrei Gi bn Euro-Super BO (SOK E5) - 77 /t
Diesel Gi OMR Sd low Diesel - 6 /t
Jet A1 Gi bn Platts (RBQ Jet A1 M) + 5 /t
Ngun: BayernOil, 2012
1.2.2.2. Phng php phn b chi ph v xc nh gi thnh sn phm ti cc NMLD
ca Indonesia
xc nh gi thnh sn phm, cc nh my lc du ca Indonesia do
Pertamina vn hnh ang s dng phng php Chi ph sn xut c bn - Basic Cost
of Productions (BCP). Phng php ny c thc hin nh sau:
- Bc 1: Xc nh t l gia tng chi ph sn xut v tng doanh thu (BCP)
BCP (%) = Tng chi ph sn xut/ Tng doanh thu
- Bc 2: Xc nh gi thnh sn phm bng cch nhn t l BCP vi gi tham
chiu ca sn phm tng ng
Gi thnh SPi = BCP x Gi bn SPi
Mc d khc nhau v cch din t nhng v bn cht c th thy Pertamina s
dng phng php phn b chi ph sn xut da vo gi bn ca sn phm xc nh
gi thnh sn phm. y l mt phng php thng dng c nhiu nh my sn
xut p dng do tnh n gin ca n. V vy n gin trong tnh ton cng nh
mc ch xy dng gi thnh sn phm ti cc NMLD ca Pertamina ch p ng
yu cu lp cc bo co ti chnh nn Pertamina p dng phng php ny.
1.2.2.3. Phng php phn b chi ph v xc nh gi thnh sn phm ti cc NMLD
ca Nga
Quy trnh cng ngh phc tp l nguyn nhn chnh gy ra nhng kh khn
trong vic phn b chi ph sn xut cho cc sn phm lc du. V vy n gin ha
cng vic tnh ton gi thnh sn phm, cc NMLD ca Nga s dng phng php
ring gi l phng php Kotlov () trong cc tnh ton ca mnh. Phng
php ny bao gm hai bc cng vic:

33
 - Bc 1: K ton theo di, tp hp cc chi ph pht sinh thc t trong k sn
xut theo ton b quy trnh sn xut;
- Bc 2: Vo cui k, k ton s thc hin phn b chi ph v lp bng thng k
phn b chi ph sn xut. Chi ph sn xut c phn b theo t l khi lng
sn phm sn xut ra, trong cc sn phm ph c nh gi vi h s thp
hn sn phm chnh.
Theo quyt nh s 371 ngy 17/11/1998 ca B nhin liu v nng lng Lin
Bang Nga cc sn phm ph ty thuc vo cht lng v mc ch s dng c chia
thnh hai nhm: Nhm 1 gm cc sn phm: VGO, FO, nha ng (Bitum). Gi
thnh ca cc sn phm ny c nh gi vi h s thp hn (nhng khng thp hn
0,4) so vi gi thnh ca cc sn phm chnh. Cc sn phm ph khc c a vo
nhm 2 v nh gi da trn tng quan vi gi nguyn vt liu.
H s phn b chi ph gia cc sn phm chnh v 2 nhm sn phm ph i
km c mi cng ty xc nh khc nhau trn c s ph hp vi k hoch chi ph sn
xut ca cc sn phm. Tip theo , CPSX gia cc sn phm chnh c phn b
da trn t s gia gi tr v khi lng sn phm to thnh theo cng thc sau:

Trong :
C - Tng chi ph sn xut sn phm; Pi - Gi bn loi sn phm ph i;
Qi - Khi lng sn phm ph i; Qj - Khi lng sn phm chnh j;
Kj - h s phn b chi ph i vi sn phm j
Hn ch ln nht ca phng php ny l h s phn b chi ph sn xut chung
hon ton mang tnh tng i v ph thuc rt nhiu vo kinh nghim cng nh ch
quan v mc ch ca nh qun l.
Bng 1.6. V d v cch phn b chi ph ca cc NMLD ca Nga

Sn phm Sn phm
n Sn phm ph nhm 1
Tiu ch phn b chnh ph nhm 2
v
Xng DO VGO Bitum FO Fuel gas
Khi lng sn phm Tn 25,48 53,09 46,40 72,14 0,20 1,89
H s phn b - 1 1 0,5 0,4 0,8 0,3
Tng chi ph sn xut Rub 145.000
Gi du th Rub 1.950
Phn b tng CPSX Rub 13.644 28.428 45.240 56.269 312 1.105
CPSX 1 tn sn phm Rub 535,49 535,49 975 780 1.560 585
34
Nhn xt chung:
Trn c s phn tch kinh nghim ca cc NMLD trn th gii v cng tc qun
l chi ph v xc nh gi thnh sn phm, nhm tc gi nhn thy mt s kinh nghim
m NMLD Dung Qut c th xem xt hc hi:
- V cng tc qun l chi ph
Nhiu NMLD trn th gii phn loi cc chi ph theo mi quan h vi mc
hot ng (theo bin ph v nh ph). Phng php phn loi ny ph hp vi c th
ca NMLD l cng sut vn hnh cng ln th cc chi ph bin i cng ln. Cch
phn loi ny cng ch ra nhng chi ph c th ca NMLD nh: chi ph nhin
liu/nng lng, chi ph vn lu ng, chi ph bo dng
Chi ph nng lng v chi ph bo dng l hai loi chi ph c th rt cn c
cc NMLD quan tm, qun l. Chi ph nng lng c th c qun l bng cch xy
dng h thng ch s KPI nng lng trn ton Nh my t tm ra nhng c hi
gim thiu chi ph (thng qua tinh chnh h thng, ci hon nh, ci hon ln). Chi ph
bo dng c th c gim thiu nh chin lc bo dng hp l (ko di chu k
bo dng, nng cao nng lc my mc, trnh bo dng trong nhng giai on li
nhun cao).
Bin ng gi nguyn vt liu u vo, t gi, li sut c tc ng ln n chi
ph ca NMLD. Kinh nghim ca cc NMLD ca Neste cho thy vic p dng cc
bin php phng nga ri ro l iu rt cn thit hn ch tc ng ca cc yu t
trn n li nhun ca NMLD.
- V cng tc xy dng gi thnh sn phm
Mt s nghin cu (l thuyt, kinh nghim ca Indonesia, Nga) cho thy
phng php tp hp chi ph c s dng ph bin ti cc NMLD phng php tp
hp chi ph theo quy trnh sn xut.
V tnh gi thnh sn phm, trong phm vi cc ti liu, kinh nghim chuyn gia
thu thp c cho thy cc NMLD ca Anh, c khng xc nh gi thnh sn xut
sn phm. Gi bn sn phm ca NMLD Bayern c xy dng trn c s tham chiu
gi bn sn phm trn th trng quc t. Hiu qu vn hnh/ hiu qu SXKD c
nh gi da trn cc ch tiu ca Solomon.

35
 CHNG 2.
THC TRNG QUN L CHI PH, GI THNH TI
NH MY LC DU DUNG QUT

2.1. Tng quan v Nh my lc du Dung Qut

2.1.1. Qu trnh hnh thnh ca Nh my lc du Dung Qut
Nh my Lc du Dung Qut (Nh my) c xy dng ti khu kinh t Dung
Qut, Huyn Bnh Sn-Tnh Qung Ngi, trong h thng cng bin nc su v vng
vnh kn gi. y l mt cng trnh trng im ca quc gia c tng vn u t
khong 3 t USD. Nh my c xy dng trn tng din tch 810ha, trong c
473ha din tch mt bin. Cng trnh bao gm nhiu hng mc quan trng nh: khu
nh my chnh vi 14 phn xng cng ngh, 10 phn xng ph tr, khu b cha du
th, khu b cha sn phm, hng mc tuyn ng dn du th, tuyn ng cp v x
nc bin, tuyn ng dn sn phm, cng xut sn phm, h thng chn sng.
c khi cng xy dng t nm 2005, sau mt thi gian vn hnh th nghim,
n thng 5-2010, Nh my c nghim thu v bn giao cho ch u t l Tp on
Du kh Vit Nam vi n v trc tip qun l, vn hnh sn xut-kinh doanh l Cng ty
TNHH MTV Lc ha du Bnh Sn (BSR).
Vi ngun nguyn liu phc v sn xut ch yu c ly t m Bch H v
nhp khu, hin nay Nh my t cng sut ch bin 6,5 triu tn du th mi nm -
tng ng 148.000 thng/ngy, p ng 30% nhu cu xng-du ca c nc, vi
doanh thu hn 120.000 t mi nm v ng gp cho ngn sch trn 14.000 t mi nm.
Do thc trng sn lng khai thc du Bch H v ang gim dn dn n
vic khng th p ng 100% cng sut ca nh my. Do , trong nhng nm gn y,
Nh my s dng hn hp du Bch H vi mt s du Vit Nam khc nh: i
Hng, C Ng Vng, Rng, T Gic Trng,... Ngoi ra linh hot hn v nguyn liu,
Nh my s dng thm mt s loi du nhp khu t nc ngoi nh: Miri, Kikeh,
Azeri Light, Champion,... v pha trn cng vi du Vit Nam vi t l khong 15-25%
trong du nguyn liu. C th thy ngun du th ca Nh my c c im sau:
- Ngun cung du th ca Nh my cha n nh. Ti mt thi im, Nh my
thng phi ch bin hn hp nhiu loi du khc nhau vi t l phi trn thng
xuyn thay i, cht lng khng n nh, khng theo quy lut, dn n:

36
 Kh khn trong vic thit lp cc iu kin vn hnh ti u cho tng
phng n du th;
Gim tnh n nh vn hnh ca thit b/h thng/phn xng (iu ny
lm tng chi ph vn hnh bo dng nh my);
Cht lng sn phm v hiu sut kh iu chnh c iu kin ti u.
- Tnh cht du th thay i: Thi gian qua nh my nhp du th t nhiu ngun
khc nhau, tnh cht thay i lin tc theo chiu hng ngy cng kh ch bin,
trong khi s b cha ca nh my hn ch v cha c h thng pha trn ph
hp nn nh hng n: n nh vn hnh thp hn, gii hn vn hnh hp
hn; tin cy ca thit b gim l nguyn nhn tng cc tn tht ha cht, ph
gia, xc tc, tng chi ph vn hnh v bo dng;
2.1.2. c im sn phm ca Nh my
Theo thit k ban u ca Nh my, cc sn phm bao gm: Propylen, LPG,
Xng 90/92/95, Nhin liu phn lc Jet A1, du KO, DO, FO, Lu hunh. Tuy nhin,
theo nhu cu thc t ca th trng v thc trng ca nh my nn c cu sn phm
c mt s iu chnh:
- i vi sn phm xng, tnh n ht nm 2013, Nh my ch sn xut hai loi
xng A92 v A95 p ng yu cu cht lng ca th trng;
- i vi sn phm Jet A1/KO: Ty thuc vo nhu cu th trng v chnh lch
gi ca sn phm DO v Jet A1, Nh my s dng Kerosen lm cu t pha trn
DO hoc sn xut Jet A1;
- Sn phm FO c u tin tiu th ni b trong Nh my v ch xut bn khi c
sn lng d tha hoc khi FO khng t tiu chun tiu th ni b (ash
content cao hn 150ppm);
- Lu hunh hin sn xut ra dng lng;
- Sn phm Propylen trc y sn xut ra c bn cho cc i tc, t gia nm
2010 khi phn xng Polyprolylen (PP) i vo hot ng th sn phm Propylen
t Nh my c a vo lm nguyn liu cho phn xng PP v thnh phm
u ra l ht nha PP c ng bao v xut bn.
Cht lng sn phm p ng theo TCVN v tiu chun quy nh v cht lng
ca ring nh my (i vi Propylen/FO).
C cu khi lng sn phm thay i theo ngun nguyn liu s dng (du th
Bch H hay du th hn hp) v theo ch vn hnh ca nh my (ti a xng hay
ti a DO). C cu sn phm ca Nh my c th hin trong bng 2.1 di y.

37
 Bng 2.1. C cu sn phm ca Nh my t 2011-2013
2011 2012 2013
Sn phm Khi lng T trng Khi lng T trng Khi lng T trng
(nghn tn) (%) (nghn tn) (%) (nghn tn) (%)
Xng 92 1.399,05 25,62 1.360,97 24,42 1.579,64 23,51
Xng 95 556,01 10,18 711,73 12,77 963,08 14,33
Kerosen/Jet A1 83,02 1,52 54,38 0,98 28,02 0,42
DO 2.867,38 52,52 2.854,81 51,21 3.359,59 50,00
FO 78,84 1,44 59,80 1,07 112,09 1,67
Propylen 125,88 2,31 143,54 2,58 170,31 2,53
LPG 349,48 6,40 388,37 6,97 409,49 6,09
Lu hunh 0,24 0,00 0,27 0,00 96,56 1,44
Tng 5.615,08 100 5.459,93 100 6.718,78 100

Ngun: BSR
C cu sn phm c s thay i theo tng nm v ch yu l cc sn phm nh
Xng 92/95 (ln lt l 35,7%, 37,1% v 37,8% t 2011-2013), DO (ln lt l
52,5%, 51,2% v 50% t 2011-2013). Sn lng FO v Lu hunh c xu hng tng
nh trong cng thi k (FO t 1,44% nm 2011 ln 1,67% nm 2013 v Lu hunh t
0,001% nm 2011 ln 1,44% nm 2013); iu ny mt ln na phn nh cht lng
du th ch bin (phi trn nhiu du chua, tnh cht du xu hn...).
2.1.3. Th trng tiu th sn phm xng du ti Vit Nam
Nhn chung nhu cu tiu th xng du (xng, DO, KO/ Jet A1, FO, LPG)
khng ngng tng trong nhng nm qua. Tng nhu cu tiu th cc sn phm ny
tng t 12,8 triu tn nm 2005 ln 16,8 triu tn nm 2011 vi tc tng trng
trung bnh 5%/nm. Nm 2012, nhu cu tiu th xng chim trung bnh 28% v DO
chim trung bnh 47% tng nhu cu tiu th (xem hnh 2.1).
KO/
Jet A1, 7%
FO, 9%

LPG, 9%
DO, 47%

Xng, 28%

Ngun: S liu hi quan, Thng tin thng mi

Hnh 2.1. C cu tiu th sn phm xng du nm 2012
38
 Theo kt qu d bo ca EMC s dng cho n Quy hoch tng th pht trin
h thng ng ng xng du Vit Nam n nm 2020, tm nhn n nm 2030 thc
hin nm 2012 th tng nhu cu xng du ca Vit Nam vo nm 2015 l 19,88 triu
tn, nm 2020 l 28,64 triu tn v nm 2025 l 39,96 triu tn (xem hnh 2.2).
Triu tn Nhu cu
45
39,96
40

35 Jet
28,64 A1/KO
30
LPG
25
19,88 FO
20
14,47
15
DO

10 Xng
5

0
2010 2015 2020 2025

Ngun: EMC, 2012

Hnh 2.2. D bo nhu cu tiu th xng du ca Vit Nam ti nm 2025
V c cu cc loi sn phm xng du: Xng v DO vn l hai sn phm chim
t trng ln nht trong nhu cu sn phm lc du (chim t 30,7%-33,0% i vi xng
v t 46,9%-49,4% i vi DO) (xem bng 2.2). Cc sn phm FO v Kerosen/Jet A1
c xu hng duy tr mc tiu th n nh mt phn do s pht trin ca ngnh cng
nghip kh (sn phm thay th).
Bng 2.2. D bo c cu sn phm xng du trong tng nhu cu

Sn phm (%) 2011-2015 2016-2020 2021-2025

Xng 30,7% 32,1% 33,0%
DO 46,9% 48,3% 49,4%
FO 7,6% 5,8% 4,5%
LPG 8,6% 8,9% 9,1%
Kerosen/Jet A1 6,2% 4,9% 3,9%
Ngun: EMC, 2012
- Knh phn phi sn phm
i vi sn phm xng du: Xut bn rng ri cho cc u mi kinh doanh
xut nhp khu xng du trong nc c B Cng thng cp php theo quy nh ti
Ngh nh s 84/2009/N-CP ngy 15/10/2009 ca Chnh ph v kinh doanh xng

39
du. Ti Quyt nh s 2411/Q-BCT, ngy 17/5/2011 ca B Cng Thng v Quy
ch qun l tiu th xng du ca NMLD Dung Qut, quy nh nh sau:
Nguyn tc tiu th: Vic tiu th xng du ca NMLD Dung Qut phi
tun th cc quy nh ca php lut v kinh doanh xng du, bo m tnh
cng khai, minh bch, bnh ng cho tt c cc Thng nhn u mi,
nhm tiu th ht s lng xng du sn xut ra.
Gi bn xng du: c thc hin theo c ch th trng; Cng ty quyt
nh gi bn xng du ca NMLD Dung Qut trn c s cng thc gi
c Tp on ph duyt, ph hp vi cc yu t c cc c quan qun
l Nh nc quy nh, bo m nguyn tc tng ng gi nhp khu v
tiu th ht s lng xng du sn xut ra.
i vi sn phm LPG: T chc bn u gi 50% cho cc u mi l thng
nhn iu kin xut khu, nhp khu LPG theo cng b ca B Cng thng v l
thng nhn p ng cc iu kin kinh doanh LPG theo Ngh nh 107/2009/N-CP
ngy 26/11/2009 ca chnh Ph. 50% giao cho cc n v trong ngnh phn phi.
Nhn chung, NMLD Dung Qut l nh my lc du ln nht u tin hin nay
ca Vit Nam nn cha c s cnh tranh trong nc, sn lng do Nh sn xut mi
ch p ng c khong 30% nhu cu th trng trong nc. Tuy nhin, sn phm lc
du ca Nh my phi cnh tranh v cht lng sn phm vi cc sn phm xng du
nhp khu v p ng l trnh tiu chun kh thi i vi xe t v xe m t ca
Chnh ph, y l mt thch thc ln i vi Nh my yu cu phi nng cp m
bo tiu chun.
2.1.4. c im t chc, b my qun l
Tnh n cui nm 2013, tng nhn s ca Cng ty TNHH MTV Lc ha du
Bnh Sn l 1.400 ngi v c chia thnh hai khi l khi chuyn mn nghip v v
khi sn xut. hot ng v n nh lin tc, b my ca cng ty TNHH MTV Lc
ha du Bnh Sn c t chc theo s trong hnh 2.3 di y.
2.1.4.1. Ban lnh o

- Hi ng thnh vin (HTV): l c quan i din phn vn gp ca PVN ti

Cng ty v chu s qun l ca cc c quan qun l Nh nc theo quy nh
ca php lut hin hnh. HTV c quyn quyt nh mi vn lin quan n
qun l v quyn li ca Cng ty (tr cc quyn ca Ch s hu Cng ty).

- Kim sot vin (KSV): do PVN b nhim, c nhim v kim tra tnh hp php,
trung thc, cn trng ca HTV, Ban Gim c trong qun l iu hnh cng

40
 vic kinh doanh ca Cng ty; Thm nh cc bo co ti chnh, bo co tnh hnh
kinh doanh, nh gi cng tc qun l v kin ngh vi PVN cc gii php sa
i, b sung c cu t chc qun l iu hnh cng vic kinh doanh ca Cng ty.

- Tng gim c (TG): iu hnh mi hot ng kinh doanh ca Cng ty v

chu trch nhim trc php lut, trc HTV v hot ng ca cng ty v
chu trch nhim v: S pht trin bn vng ca Cng ty; Xy dng trit l kinh
doanh; Qun tr Doanh nghip; Quan h vi cc c quan qun l Nh nc chu
trch nhim trc Chnh ph. TG phn cng cho cc Ph TG ch o, x l
cng vic trong tng lnh vc, PTG s dng quyn hn ca TG gii quyt
cc cng vic thuc phm vi c phn cng v y quyn. TG qun l trc
tip cc phng: T chc nhn s v o to, Php ch v Vn phng.

- Cc Ph TG gm:
Ph TG Thng mi ph trch cc phng: Thng mi dch v, Kinh
doanh du th v sn phm;
Ph TG Kinh t-Ti chnh ph trch cc phng: Kinh t k hoch,
Ti chnh K ton;
Ph TG u t xy dng ph trch cc phng: u t xy dng, Vt t,
Qun l cng bin;
Ph TG K thut ph trch cc phng: K thut, An ton mi trng;
Ph TG Sn xut ph trch cc phng: Qun l cht lng, Sn xut,
Bo dng v sa cha.
2.1.4.2. Cc phng chuyn mn
Chc nng chnh ca cc phng chuyn mn ca BSR nh sau:
Phng sn xut: T chc vn hnh NMLD Dung Qut (v c phn xng PP)
theo k hoch, thng s, ch cng ngh c xc nh trc; Trc tip qun l cc
ti sn thuc phm vi qun l, s dng trong qu trnh vn hnh Nh my.
Phng bo dng sa cha: Bo dng, sa cha, nng cp ton b cc ti sn
(bao gm: h thng, thit b, my mc, bn b, ng ng...ngoi tr cc hng mc
cng trnh xy dng, kin trc cnh quan) ca BSR; Qun l v iu hnh cc Xng
bo dng C kh, in, T ng ha; Nghin cu, nh gi v xc nh tin cy
(Reliability) ca cc thit b, h thng trong Nh my v ra cc gii php nng cao
tin cy, m bo Nh my hot ng lin tc mc ti a c th t c, p ng
yu cu vn hnh an ton v hiu qu; Phi hp vi cc phng chc nng lin quan
thc hin cng tc chun b vt t thit b, ph tng thay th cho hot ng bo dng
- sa cha cc ti sn ca BSR.
41
 Phng k thut: Qun l, kim sot v k thut - cng ngh; Thit k d n (ch
bao gm lnh vc k thut - cng ngh, t ng ha), xut v trin khai cc d n
lin quan n k thut cng ngh ti thi im k xong cc Hp ng v bn giao cho
phng u t xy dng trin khai gim st thi cng v nghim thu ti cng trng;
Qun l, pht trin h thng cng ngh thng tin, thng tin lin lc, h thng thng tin
qun l (MIS), h thng iu khin DCS/ESD/FGS v cc h thng iu khin cp
cao; Kim tra v ng kim thit b tnh.
Phng iu sn xut: Lp k hoch sn xut, k hoch cung cp du th v
xut bn sn phm; u mi tnh ton li nhun ca Nh my (refinery margin); La
chn v xut s dng du th ch bin, phi hp nh gi hiu qu kinh t cc d
n nng cp m rng, cc d n u t mi theo lnh vc c phn cng, cc gii
php ci tin k thut v ti u ha sn xut nhm m bo qu trnh sn xut n nh
v ti a ha li nhun cho BSR; Nghin cu v thc hin chin lc du th cho Nh
my; Lp k hoch mua v qun l ha phm xc tc, vt t tiu hao phc v sn xut
ca Nh my; Tnh ton cn bng vt cht, nh gi hiu qu sn xut v tiu th ph
tr thc t ca cc phn xng cng ngh v ca ton Nh my.
Phng t chc nhn s v o to: Thc hin cc cng vic lin quan n t
chc nhn s, lao ng, tin lng, ch chnh sch i vi ngi lao ng; u
mi thc hin cng tc o to v pht trin ngun nhn lc ca BSR; u mi thc
hin cng tc bo v chnh tr ni b v cng tc bo mt ca Nh my.
Vn phng: Chu trch nhim thc hin cc cng vic lin quan n vic m
bo iu kin, dch v v lnh vc hnh chnh qun tr cho ton b cc hot ng qun
l, iu hnh SXKD ca BSR.
Phng Ti chnh k ton: Thc hin cc chc nng trong lnh vc Ti chnh -
K ton theo cc quy nh v qun l kinh t - ti chnh hin hnh ca Nh nc, iu
l, quy ch ti chnh ca BSR.
Phng vt t: Qun l vt t Nh my, cc kho vt t, kh ha phm xc tc
nhm phc v cc hot ng SXKD v bo dng ca BSR.
Phng kinh t k hoch: Chu trch nhim xy dng, theo di, gim st k
hoch SXKD trung - di hn v cc vn v nh gi hiu qu kinh t ca d n bao
gm u t, qun l u t cc d n mi, qun l cc n v do BSR gp vn.
Phng An ton mi trng: T chc thc hin, kim tra, gim st vic thc hin
cc hot ng an ton, sc khe, bo v mi trng, phng chng chy n v an ninh
bo v trong mi hot ng SXKD ca BSR.

42
 Phng qun l cht lng: T chc xy dng, p dng, duy tr v thng xuyn
ci tin H thng qun l cht lng tch hp theo tiu chun ISO
9001/14001/OSHAS 18001 ca ton Cng ty v H thng qun l cht lng phng
Th nghim theo tiu chun ISO/IEC 17025; Thc hin cng tc hp quy, hp chun
cho cc sn phm ca Cng ty, m bo cht lng sn phm khi xut ra th trng;
Thc hin cng tc th nghim, kim sot cht lng cc dng sn phm, nguyn liu
u vo Nh my. m bo cht lng sn phm xut bn th trng tun th theo cc
tiu chun cht lng ca Nh my cng nh cc quy nh ca Nh nc hin hnh.
Phng qun l cng bin: Chu trch nhim qun l, thc hin cc cng vic
thuc lnh vc hng hi, iu ng s dng tu thuyn v cc hot ng lin quan
phc v cng tc SXKD.
Phng kinh doanh du th v sn phm: Cung ng du th v phn phi, tiu
th cc sn phm phc v SXKD ca Nh my.
Phng thng mi dch v: Tham mu cho Ban gim c v cng tc mua sm
vt t thit b, ph tng thay th, ha phm xc tc, thu cc loi dch v nhm phc
v cc hot ng SXKD v qun l iu hnh ca BSR.
Phng php ch: Tham mu, gip vic cho Lnh o Cng ty v nhng vn
php l lin quan n cng tc t chc, qun l v hot ng SXKD ca Cng ty; cng
tc qun l ri ro (bo him...) trong doanh nghip; kim sot ni b.
Phng u t xy dng: Qun l, thc hin cc d n u t xy dng ca
Cng ty; thc hin cng vic thit k ci hon cc cng trnh ca Cng ty; trin khai
xy dng, sa cha cc cng trnh xy dng c bn ca Cng ty, t chc quan trc ln
cc cng trnh NMLD; thc hin cc cng vic cn tn ng ca Ban QLDA NMLD
Dung Qut.

43
 HI NG THNH VIN

Kim sot vin

TNG GIM C

Ph TG ph trch Ph TG ph trch K ton Ph TG ph trch Ph TG ph trch Ph TG ph trch

Thng mi Kinh t - Ti chnh trng u t xy dng K thut Sn xut

Phng Phng Phng Phng Phng Phng Vn Phng Phng Phng Phng Phng Phng Phng Phng Phng
Thng Kinh Kinh t Ti T Php phng iu u Vt t Qun K An Qun Sn Bo
mi dch doanh K chnh chc ch sn t xy l thut ton l cht xut dng
v du th hoch K ton nhn xut dng cng mi lng v
v sn s v bin trng Sa
phm o cha
to

Khi chuyn mn nghip v Khi sn xut

Ngun: BSR, 2013

Hnh 2.3. S t Cng ty TNHH MTV Lc - Ha du Bnh Sn

44
2.1.5. c im t chc sn xut v quy trnh cng ngh ca NMLD Dung Qut
Quy trnh sn xut ca NMLD Dung Qut c thc hin khp kn t khu
nhp nguyn liu cho n khu tiu th sn phm. Nh my hin c 14 cm phn
xng cng ngh chnh v 10 phn xng ph tr c thit k m bo cung cp
y nhu cu nng lng in, kh, nc, hi nc cho cc phn xng trong cc
iu kin lm vic khc nhau ca Nh my.
2.1.5.1. Quy trnh nhp v tn tr du th
Tu ch du vo cng nhp du Vnh Vit Thanh. ng dn c ni t tu
vo phao rt du mt im neo SPM. Khi nhp, du c bm t tu qua hai ng mm
ni, phao SPM, hai ng mm di phao, PLEM v ng ng ngm n khu b cha
du th. H thng SPM khng c dng xut sn phm nn khng c cc thit b
tho nc dn tu. H thng SPM c kh nng nhp du th t nhng tu ch du c
ti trng: 80.000 DWT (tu nh), 95.000 DWT (tu va), 110.000 DWT (tu ln).
gii quyt vn nhit ng c cao, ng ng ngm c thit k gm hai ng
to thnh vng SPM. Du th c bm ln b qua c hai ng. Ngay sau khi nhp,
vng SPM c ra bng du ra. Trong vn hnh bnh thng du ra l LGO. Thi
gian d ti cho tu c ti trng trung bnh 95.000 DWT l 36 gi (20 gi vn chuyn
cht lng v thi gian cn li dnh cho cc hot ng cp bn, ni v tho ng mm,
phn tch mu). Thi gian hot ng trong ngy: 24/24 gi. Khi lng du th giao
nhn c o bng mc ti b cha du th hoc c xc nh bng ng h (khi
ng h c kim nh).
Ti khu b cha du th, cc loi du khc nhau s c cha trong cc b khc
nhau. Du sau khi bm vo b s c thi gian tn tr lng nc v n nh. Thng
thng sau 36 gi lng s cho ly mu phn tch ti phng th nghim ca Nh
my. V du phi c lng ti thiu 48 gi trc khi bm vo np liu cho phn
xng chng ct kh quyn CDU. Khu b cha du th ca Nh my hin ang c 08
b vi dung tch lm vic ca mi b l 65.000 m3. Trong c 06 b c xy dng
t u d n v 02 b c xy dng mt thi gian sau. Nu cha y du th trong
08 b th c th m bo cho Nh my vn hnh lin tc trong khong 21 ngy mc
cng sut 24.480 m3/ngy (100% cng sut CDU). Du th vo CDU l du hn hp
t cc loi du khc nhau. Loi du v t l pha trn ty thuc vo k hoch ca Nh
my. Du th cu t s c bm trc tip t b cha ca n v phi trn vi du th
khc ngay trn ng ng theo t l c nh trc thng qua vic iu khin lu
lng cc van v sau cho np liu vo CDU.

45
2.1.5.2. Quy trnh ch bin du th
Du th c a vo phn xng chng ct du th CDU t khu b cha du
th. Sau du c gia nhit v tch mui trc khi a vo l t t c p
sut v nhit nh yu cu ri np vo thp phn tch chnh ca CDU. Ti y du
th c phn chia thnh mt s phn on nh, y thp chng ct chnh v cc
dng sn phm phn on gia. Sn phm nh thp chnh c lm ngui v cho
qua thit b tch 03 pha. Sau dng Hydrocacbon c a sang thp n nh
phn tch thnh LPG, Off-Gas v Naphtha.
- Kh off-gas c a v h thng thu hi kh hoc a ra h thng uc t
trong trng hp c s c;
- LPG c a ti phn xng x l LPG (LTU) nm trong cm x l kh (Gas
plant) ca cm RFCC nhm tch loi mercaptan;
- Ton b phn on Naphtha c a n phn xng x l Naphtha bng
Hydro. Ti y, Naphtha sau khi x l t cc yu cu v cht lng s c
tch ra thnh 02 dng nh v y thp tch Naphtha:
Dng Naphtha nh thu c trn nh c a n phn xng ng
phn ha (phn xng ISOME) sn xut isomerate c tr s octane cao
dng pha ch xng;
Dng Naphtha nng thu c t y c a n phn xng reforming
xc tc lin tc (CCR) sn xut reformate c tr s octan cao dng pha
ch xng. LPG t CCR dng sn xut LPG thng phm. Hydro t
CCR ch yu dng cho cc phn xng x l bng Hydro (NHT, LCO
HDT, ISOM, PP v SRU) trong phn xng x l LCO bng hydro s
dng nhiu nht. Hydro t CCR cn c a qua phn xng sn xut
Polypropylen, lng hydro d s c vo h thng kh t (Fuel gas -
FG) ca Nh my;
Kh Off-gas thot ra t phn xng NHT s c a vo cm x l kh
trong phn xng RFCC v c lm sch bng qu trnh hp th amin.
- Nhng dng sn phm phn on gia ca phn xng CDU: Kerosen, LGO,
HGO c ly ra t y cc thp ph (side column) ca thp phn tch chnh
trong phn xng CDU.
Dng kerosen c a n phn xng x l kerosen (phn xng KTU)
gim hm lng mercaptan (RSH), hydrosunfit (H2S), v axit
naphthenic, ng thi loi b nc. Kerosen t KTU c s dng lm
nhin liu phn lc, du KO (Kerosen Oil) hoc pha trn to DO;
46
 Cc dng LGO v HGO c lm kh trong thp kh m bng chn
khng, sau a ra khu b cha trung gian phi trn DO. Dng
LGO/HGO ngoi vic dng pha trn trc tip DO cn c th c mt
phn qua phn xng LCO HDT m bo cng sut hot ng ti
thiu ca phn xng ny ty theo ch vn hnh ca nh my. Trong
trng hp cht lng LGO/HGO cha m bo th cng cn a qua
LCO-HDT x l tip sau mi a ra khu b cha trung gian lm
cu t phi trn.
- Dng cn chng ct kh quyn (Atmospheric Residue - AR) c a n phn
xng RFCC. Qua cc qu trnh ch bin trong phn xng cracking (cracking,
cc khu x l khc), cn AR c chuyn ha thnh cc dng sn phm sau:
Dng kh offgas dng lm ngun cung cp nng lng ni b cho nh
my (Fuel gas);
Dng hn hp C3/C4 c a n phn xng x l LPG (phn xng
LTU) gim hm lng mercaptan, carbonyl sulfit, hydrosulfit trc khi
a vo phn xng PRU thu hi propylene t tiu chun (99,6%).
Ngoi ra, ti y cng tin hnh qu trnh tch hn hp C4 dng pha
trn xng v hn hp C3 v C4 phi trn to LPG thng phm;
Dng Naphtha to ra t RFCC s c a n phn xng x l
Naphtha (phn xng NTU) to sn phm Naphtha ngt (hm lng
mercaptan v lu hunh thp) v a ra khu b cha trung gian pha
trn xng;
Dng LCO c a n phn xng LCO-HDT x l nhm tng
n nh v gim hm lng lu hunh ri em phi trn DO;
Dng DCO c s dng sn xut du t FO hoc s dng lm nhin
liu ni b.
2.1.5.3. Quy trnh x l nc chua ti phn xng SWS
Nc chua t cc phn xng CDU, NHT v RFCC c a ti bnh n nh,
ti y cc hydrocacbon c tch kh. Dng kh chua ny c a ti u uc t
kh chua. Hn hp nc chua c bm qua thit b trao i nhit nguyn liu v sn
phm y sau ti ct tch, ti y NH3 v H2S ha tan c loi ra khi nc chua.
Kh chua nh ca thp tch c ngng t v hi lu, v phn kh chua cn li vi
nng cao c dn ti uc t kh chua. Nc kh chua c lm mt bng
dng nguyn liu v khng kh trc khi dn ti phn xng x l dng thi.
Mt phn nc kh chua c s dng lm nc tch mui trong phn xng
CDU. Mt b cha nc chua c trang b d phng trong trng hp phn xng
47
x l nc chua ngng hot ng. B c dung tch cha c nc chua trong 05
ngy dng phn xng. Trong iu kin hot ng bnh thng, nc chua c np
vo ct tch nn thng thng th b s khng cha nc.
2.1.5.4. Quy trnh ti sinh amin ti phn xng ARU
Dng amin bn t phn xng RFCC c a ti bnh n nh tch b cc
hydrocacbon v kh khi amin. Du ht ra c dn ti b cha du thi nh v kh
chua c lm sch v dn ti h thng kh nhin liu. Dng amin bn c a ti
thit b trao i nhit gia nguyn liu v sn phm, ri ti thp ti sinh tch H2S.
Kh chua t nh thp c ngng t v hi lu, kh chua cn li nng cao c a
n uc t kh chua. Dng amin sch tch ra c lm mt bng dng nguyn liu v
khng kh. Amin sch sau c x l bng tc nhn chng to bt v bm ngc tr
li cc thp hp th H2S trong phn xng RFCC. Mt phn dng amin c lc loi
b tp cht. Trong trng hp phn xng dng hot ng, phn xng d phng mt
b cha c kh nng cha ton b lng amin qua s dng. Amin sch c pha ch
dung mi v cha trong mt b khc b sung vo qu trnh.
2.1.5.5. Quy trnh trung ha xt ti phn xng CNU
Xt thi t cc phn xng KTU, NTU c a n phn xng trung ha xt
thi loi b du phenolic v naphthenic. Xt thi c tch kh v sau c
trung ha bng axit sulfuaric. Nc mui trung ha c a ti khu vc x l nc
thi. Kh chua sinh ra t phn xng c a n uc t kh chua. Cc dng a
ti phn xng theo tng m v lin tc. Phn xng c thit k to ra nc
mui trung tnh c pH nm trong khong t 6-8. Axit sulfuric sch c cung cp t
b cha nm trong phm vi phn xng.
2.1.5.6. Quy trnh x l v thu hi lu hunh ti phn xng SRU
Kh axit t phn xng ti sinh amin cha mt lng ln H2S c a n phn
xng thu hi lu hunh bng phng php Clause. Phn xng cng x l dng kh
thot ra t phn xng SWS v CNU. Phn xng SRU c thit k c th thu hi
05 tn lu hunh/ngy khi x l kh axit t phn xng ARU, kh thot ra t phn
xng SWS v kh thi t CNU. Kh axit t ARU c a ti l phn ng, kh thot ra
t phn xng SWS v kh thi t CNU c a ti h thng t. Sn phm lu hunh
thu hi ti thiu l 99,9% v hiu sut thu hi lu hunh ca phn xng SRU ti thiu
l 92,6%. Nng pht tn cc kh NOx, SOx, v CO t uc t ca phn xng s
p ng tiu chun cht lng kh Vit Nam (TVCN 5939-1995).
2.1.5.7. Quy trnh phi trn sn phm ca Nh my
Cc sn phm ca Nh my ty theo c th m c nhng cch phi trn khc
nhau. Vic s dng thm cc ph gia cng ph thuc m bo cht lng sn phm.
48
- Sn phm LPG: Sn phm LPG c sn xut t phn xng PRU v CCR;
- Sn phm xng: Theo thit k Nh my sn xut cc loi xng: Xng 90/92 v
Xng 90/95. Tuy nhin v nhu cu th trng khi Nh my hot ng ch c
Xng 92 v Xng 95 nn Nh my ch sn xut xng Xng 92 v Xng 95. Sn
phm xng ca Nh my c sn xut t cc cu t: C4s (t b TK-5105),
Isomerate (t b TK-5106A/B), Reformate (t b TK-5107) v RFCC Naphtha
(t b TK-5108A/B), ngoi ra vi sn phm Xng 92, Nh my cn s dng
cu t FRN (t b TK-5112) ti u li nhun. Cc cu t ny c cha
cc b cha ring ti Khu b cha trung gian ca Nh my. Cc cu t ny
c phi trn trong thit b trn sn phm ri a vo b kim tra. Xng 92/95
thng phm sau c a vo b kim tra phi trn (Blending checktank)
TK-5116A/B (Xng 95) v TK-5117A/B (Xng 92) cng t ti Khu b cha
trung gian ca Nh my. Ti cc b Blending checktank, mu xng c ly v
phn tch Phng th nghim ca Nh my kim tra cht lng xng. Xng
m bo cht lng c bm t khu cng ngh ra Khu b cha sn phm cch
khong 7 Km tn tr v xut bn. Xng c pha trn theo tng m vi
sn lng v thi gian ty thuc vo k hoch ca Nh my ti mi thi im;
- Sn phm nhin liu phn lc JetA1/KO: T dng Kerosen, ty theo nhu cu
th trng, hiu qu kinh t m Nh my sn xut Jet A1 hoc Kerosen hoc
dng phi trn DO;
- Sn phm du DO: Du DO c phi trn t cc cu t: Kerosen (t b TK-
5114), LGO (t b TK-5115), HGO (t b TK-5109) v HDT-LCO (t b TK-
5110A/B). Cc cu t c pha trn vi mt t l c tnh ton v m bo
cht lng yu cu. Du DO c phi trn trong thit b trn sn phm ri a
vo b kim tra TK-5119A/B. Tng t nh sn phm xng, trong qu trnh
phi trn, du DO cng c kim tra cht lng bi h thng phn tch v
kim sot phi trn i vi mt s ch tiu quan trng v sau cng c ly
mu kim tra cht lng ti Phng th nghim ca Nh my. Du DO cng
c pha trn theo tng m. Sn phm DO t cht lng c bm ra Khu b
cha sn phm xut bn;
- Sn phm du t FO: Du FO theo thit k s c phi trn t cc cu t:
LGO (t b TK-5115), HGO (t b TK-5109), HDT-LCO (t b TK-5110A/B),
DCO (t phn xng RFCC), cn AR (t b TK-5103). Tuy nhin do nhu cu
th trng v iu kin thc t hin nay, sn phm du t gn nh ch s dng
dng DCO i ra t RFCC. Du ny mt phn a thng ra Khu b cha sn
phm, mt phn c s dng lm nng lng ni b cho Nh my.
49
2.1.5.8. Quy trnh tn tr v xut bn sn phm ca Nh my
Khu b cha sn phm ca Nh my nm cch Khu cng ngh khong 7km.
Khu vc ny c cc b cha cho cc loi sn phm thng phm c th nh sau:
- Sn phm xng gm c 06 b: TK-5201A/B/C v TK-5203A/B/C, theo thit k
th ng vi mi sn phm xng s s dng 03 b;
- Sn phm nhin liu phn lc JetA1 hoc KO gm 03 b: TK-5205A/B/C;
- Sn phm du DO gm 03 b: TK-5207A/B/C;
- Sn phm du t FO gm 02 b: TK-5211A/B;
- Sn phm LPG bao gm 05 b hnh cu: TK-5212A/B/C/D/E;
- Theo thit k, c 03 b hnh cu s dng cha Propylene xut bn: TK-
5213A/B/C. Tuy nhin, khi xy dng phn xng sn xut PP th Propylene t
RFCC c a thng qua phn xng PP. Trong trng hp Nh my PP b
s c phi dng hoc dng bo dng, sn phm Propylene s c cha
cc b ny xut bn khi tn kho cao.
- Nh my xut sn phm ch yu theo ng b v ng thy. Vi ng b,
Nh my c trm xut xe bn t gn khu b cha sn phm xut cc sn
phm bao gm: Xng 92/95, JetA1/KO, DO. Vi ng thy, Nh my c cng
xut sn phm cch Khu b cha sn phm khong 03 Km vi 06 bn xut cc
sn phm: Propylene, LPG, Xng 92/95, JetA1/Kerosen, DO, FO. Ngoi ra,
Nh my cn xut sn phm theo ng ng (LPG cho PVGas, DO v Xng 92
cho PVOil).

50
Hnh 2.4. S cng ngh Nh my lc du Dung Qut

51
2.2. Thc trng cng tc qun l chi ph ti NMLD Dung Qut
Ngay t khi i vo hot ng, BSR quan tm n cng tc qun l chi ph v
trin khai kh y cc ni dung c bn ca cng tc qun l chi ph t vic thu
thp thng tin phc v qun l ti vic phn tch thng tin v ra quyt nh SXKD.
Cc ni dung qun l chi ph c bn ca Nh my c tng hp, phn tch v nh
gi c th nh sau:
2.2.1. Thu thp thng tin phc v qun l chi ph
Thng tin qun l chi ph c vai tr ch o v chi phi ton b hot ng
SXKD ca mt t chc, n cng l c s quan trng a ra cc quyt nh ngn
hn, trung hn v di hn nhm m bo s tn ti v pht trin bn vng ca doanh
nghip trong nn kinh t th trng. Vi nhn thc y v vai tr v tm quan trng
ca cc thng tin qun l chi ph, BSR t chc thu thp cc thng tin cn thit lin
quan ti qun l chi ph.
V cng tc t chc thu thp thng tin: Mi phng chc nng ca BSR c trch
nhim thu thp, lu tr cc thng tin trong phm vi chc nng, nhim v ca mnh.
Qu trnh thu thp thng tin c s phi hp cht ch gia cc phng chc nng lin
quan khc. Sau nhng thng tin cn thit s c chuyn v phng u mi x
l v lp cc loi bo co nh k theo quy nh ca BSR. Lin quan n cng tc
qun l chi ph, Phng Ti chnh - K ton l phng u mi quan trng nht, chu
trch nhim tng hp cc thng tin chi ph v cc thng tin lin quan thc hin
phn tch, nh gi hot ng SXKD ca BSR, t a ra nhng kin ngh, t vn
gip Lnh o nh hng hot ng SXKD ca Cng ty.
phc v cng tc qun l chi ph, cc thng tin sau c t chc thu thp:
- Thng tin v chi ph trong qu trnh SXKD ca Nh my th hin trong h
thng chng t k ton (chng t lin quan n tin mt, ngn hng, mua/bn
hng, tin lng, doanh thu, li nhun...);
- Thng tin lin quan n cng tc nh mc (cng tc t chc qun l, cng tc
xy dng, chnh sa, b sung, ph duyt, ban hnh nh mc v tnh hnh thc
hin nh mc hng thng/qu/nm);
- Thng tin lin quan n cng tc k hoch (t chc lp k hoch, tnh hnh thc
hin, kim sot, iu chnh, b sung k hoch );
- Thng tin lin quan n tnh hnh SXKD ca Nh my:
Thng tin v gi sn phm, nguyn vt liu (du th, ha phm xc tc);
Thng tin v tnh hnh hot ng, sn xut, tiu th, kt qu SXKD (sn
lng, doanh thu, li nhun).

52
Nhn xt chung:
- Cc thng tin qun l chi ph cn thit c thu thp y , lu tr, t chc
sp xp mt cch c h thng. y l c s d liu quan trng phc v cho
cng tc qun l chi ph ca BSR;
- Cc thng tin thu thp c tng bc c qun l tp trung, tin hc ha v
c s dng rng ri trong Cng ty. Tuy nhin, i khi thng tin cn trng lp,
lu tr thnh nhiu phin bn khc nhau (khng m bo tnh thng nht ca
thng tin).
Trn c s cc phn tch v nhn xt trn, nhm tc gi nhn thy:
- BSR cn tip tc hon thin h thng quy trnh nghip v m bo thng tin
sn xut, qun l iu hnh, k thut trong ton b Nh my c thng nht,
loi b cc trng lp v thng tin v m i vi cc b phn lin quan, gim
thi gian tm kim d liu;
- BSR cn sm a cc h thng gim st h tr sn xut cao cp nh Dashboard,
ERP vo s dng qun l ton din h thng thng tin v chui cung ng t
thu mua nguyn vt liu, ha phm xc tc, qun l kho, phn phi sn phm, cc
nghip v k ton ti chnh, k ton qun tr, qun l chi ph, gi thnh.
2.2.2. Cng tc phn loi chi ph
Hin nay, chi ph cho Nh my ang c phn loi chi ph theo mc ch v
cng dng ca chi ph (hay theo cc khon mc chi ph). C th, cc chi ph pht sinh
trong qu trnh SXKD c phn chia thnh cc khon mc sau (chi tit xem bng 2.3):
2.2.2.1. Chi ph nguyn vt liu trc tip
a. Chi ph nguyn vt liu chnh (du th) gm cc chi ph thnh phn sau:
- Gi mua du th:
i vi du th trong nc: Gi mua du th Bch H/ i Hng c
xc nh theo cng thc gi do Tp on quy nh c u i hn so vi
gi cnh tranh; Gi mua du T Gic Trng xc nh trn c s u gi
trn th trng;
i vi du th nhp khu: Du th c mua theo hnh thc mua k hn
(term) hoc mua chuyn (spot), ty theo cho gi quyt nh mua theo
hnh thc FOB hay CIF.
- Ph ph th trng (Premium): L khon ph phi tr cho nh cung cp tng
ng vi phn ph ph thu c i vi khch hng nc ngoi mua du th
trong nc. Ph ph th trng c cp nht 6 thng/ln.

53
 - Chi ph vn chuyn bao gm:
Chi ph thu tu vn chuyn: L chi ph thu tu chuyn ch du th t
m v Nh my. i vi du th trong nc PVTrans l n v vn
chuyn chnh; i vi du th nc ngoi, vic thu tu vn chuyn ph
thuc vo hnh thc mua FOB hay CIF (c th thu PVTrans hoc hng
vn chuyn khc);
Chi ph thu tu lai dt: L chi ph thu tu nh hng dn tu ch du
cp vo phao SPM;
Chi ph ng cu s c trn du: L chi ph thu n v ng trc
phng hoc ng cu khi xy ra s c trn du;
Chi ph gim nh: L chi ph thu n v gim nh cht lng, khi
lng du th khi giao nhn;
Chi ph bo him;
- Chi ph hao ht: L chi ph c xc nh da trn khi lng du th b hao
ht (phn chnh lch gia lng du th theo vn n v thc t nhp kho) v
gi mua cng thm ph ph th trng;
- Chi ph dch v bay (ch p dng i vi du th Bch H): L khon chi ph
thu dch v bay chuyn ch cn b lm cng tc gim nh/ gim st vic xut
nhp du th ti m;
- Mt s chi ph ti chnh khc (chi ph ch p dng i vi du th nhp khu)
gm: chi ph y thc nhp khu phi tr cho PVOil - n v i din BSR mua
du th, chi ph bo lnh ngn hng v xc nhn th tn dng (L/C), chi ph pht
sinh do chnh lch t gi.
b. Chi ph nguyn vt liu ph: L nhng chi ph mua ha phm xc tc h tr
trong qu trnh ch bin.
2.2.2.2. Chi ph nhn cng trc tip
- Chi ph nhn cng trc tip l nhng khon tin phi tr cho nhn vin trc tip
sn xut gm tin lng v cc khon theo lng.
2.2.2.3. Chi ph sn xut chung
- Chi ph nhn vin qun l phn xng;
- Chi ph xc tc phng th nghim, nhin liu s dng cho Nh my; chi ph vt
liu, ph tng thay th, vt t tiu hao, vt t d phng; chi ph vt t khc;
- Chi ph khu hao TSC;

54
 - Chi ph dch v mua ngoi;
Chi ph thu chuyn gia vn hnh, bo dng (O&M);
Chi ph dch v bo dng thng xuyn;
Trch trc chi ph bo dng nh k;
Chi ph bo him;
Chi ph in;
Chi ph nc;
Chi ph mua ngoi khc.
- Chi ph bng tin khc (Chi ph h tr cc lc lng v trang, chi ph mua
thuc cha bnh, chi ph bo dng, sa cha trang thit b y t, chi ph cng
tc an ton - PCCC...).
2.2.2.4. Chi ph ti chnh
- Chi ph li vay trung di hn; Chi ph li vay vn lu ng;
- L chnh lch t gi trong thanh ton;
- nh gi s d ngoi t cui k8;
- L chnh lch t gi giai on u t Nh my;
- Chi ph ti chnh khc.
2.2.2.5. Chi ph bn hng
- Chi ph nhn vin bn hng;
- Chi ph khu hao TSC phc v cho bn hng;
- Chi ph khc.
2.2.2.6. Chi ph qun l doanh nghip
- Chi ph nhn lc qun l;
- Chi ph khu hao TSC phc v cho qun l doanh nghip;
- Chi ph khc.
Nhn xt chung:
Hin nay Nh my ch p dng mt phng php phn loi chi ph duy nht l
phng php phn loi chi ph sn xut theo mc ch v cng dng chi ph (theo

8
L/li do nh gi s d ngoi t cui k l chnh lch t gi hi oi do nh gi li cc khon mc tin t c
gc ngoi t cui nm ti chnh v tnh hnh x l s chnh lch t gi hi oi . Chnh lch t gi hi oi
pht sinh t vic trao i thc t hoc quy i cng mt s lng ngoi t sang n v tin t k ton theo t gi
hi oi khc nhau.

55
khon mc chi ph). Trn thc t, phng php ny l mt phng php ph bin,
c s dng ti hu ht cc n v SXKD. ng trn gc k ton ti chnh,
phng php phn loi chi ph ny hon ton p ng cc yu cu ca k ton ti
chnh trong vic ghi nhn, tng hp cc chi ph, xc nh gi thnh sn phm v lp
cc bo co ti chnh.
Tuy nhin, nu ng trn gc qun l chi ph, phng php phn loi ny
cha th hin ng bn cht mt s loi chi ph c th ca Nh my lc du m cng
tc qun l chi ph cn quan tm, c th:
- Chi ph nng lng tiu th ni b v tn tht ang c coi l mt phn ca
chi ph du th v cha c tch thnh khon mc chi ph ring;
- Chi ph thu O&M, chi ph bo dng ang c xp vo khon mc chi ph
thu ngoi.
c th phn tch, nh gi ng bn cht v tnh hnh hot ng ca Nh
my lm c s xut cc gii php ph hp, BSR nn phn loi CPSX theo nhng
phng php khc nhau, c bit l cch phn loi theo mc hot ng (bin ph v
nh ph) nh cc NMLD trn th gii thun tin hn trong vic phn tch quan h
chi ph - sn lng - li nhun. Bn cnh , cng cn xc nh nhng i tng chu
ph c th ca loi hnh NMLD, trong ch tch Chi ph nng lng tiu th ni
b v tn tht ra khi chi ph du th c th qun l, kim sot ring.
Bng 2.3. Bng tng hp chi ph SXKD ca NMLD Dung Qut
n v tnh: triu ng
KHON MC CHI PH 2011 2012 2013
CHI PH NGUYN VT LIU TRC TIP 108,042,074 117,980,101 130,404,394
Chi ph du th 107,782,569 117,470,011 129,749,717
Chi ph ha phm xc tc 259,505 510,090 654,677
CHI PH NHN CNG TRC TIP 117,283 132,149 174,731
CHI PH SN XUT CHUNG 3,297,694 2,698,392 3,895,100
Chi ph nhn vin qun l phn xng 115,905 131,975 180,081
Chi ph vt liu, ph tng thay th, vt t tiu hao,
221,779 120,089 179,820
vt t d phng, xc tc phng th nghim
Chi ph nhin liu, xc tc phng th nghim 67,600 (52,440) 33,786
Chi ph ph tng thay th 141,473 160,179 136,618
Chi ph vt t, cng c dng c 12,706 12,349 9,416
Chi ph khu hao ti sn c nh 1,524,055 1,484,063 1,767,550
Chi ph dch v mua ngoi 1,184,147 954,864 1,677,496
Chi ph chuyn gia O&M 357,823 253,287 284,225
Chi ph dch v bo dng thng xuyn - - 277,291

56
KHON MC CHI PH 2011 2012 2013
Chi ph bo him 131,223 134,238 182,185
Chi ph in 3,423 2,986 3,108
Chi ph nc 14,538 13,853 22,039
Trch trc chi ph bo dng nh k 444,427 289,355 781,185
Chi ph mua ngoi khc 232,713 261,143 127,462
Chi ph bng tin khc 251,808 7,401 90,153
CHI PH TI CHNH 3,900,056 3,403,575 6,096,721
Chi ph li vay trung di hn 1,210,537 1,106,697 940,337
Chi ph li vay vn lu ng 324,121 894,961 841,660
L chnh lch t gi trong thanh ton 1,197,322 192,439 516,819
nh gi s d ngoi t cui k 527,806 576,754 2,248,246
L chnh lch t gi giai on u t Nh my 609,752 609,752 1,473,568
Chi ph ti chnh khc 30,518 22,972 76,092
CHI PH BN HNG 250,605 629,077 635,466
Chi ph nhn vin 19,724 23,575 28,518
Chi ph khu hao 146,126 145,523 145,791
Chi ph khc 84,755 459,979 461,157
CHI PH QUN L DOANH NGHIP 152,145 188,083 233,535
Chi ph nhn vin 91,925 105,273 117,687
Chi ph khu hao 20,680 22,026 24,099
Chi ph khc 39,551 60,783 91,749
TNG CNG 115,759,856 124,843,294 141,206,412

Ngun: Bo co kt qu sn xut kinh doanh cc nm ca BSR

2.2.3. Cng tc tp hp chi ph
Ton b cc chi ph pht sinh trong qu trnh SXKD ca Nh my c tp
hp y vo cc khon mc chi ph nh phn loi trn. Cch tp hp chi ph ny
l ph hp v phc v tt cho cng tc k ton ti chnh (xc nh gi thnh sn phm,
lp cc bo co ti chnh...
Hin nay, Nh my ang s dng phng php tp hp chi ph theo ton b quy
trnh sn xut m cha tp hp theo tng cng on, phn xng. Cc chi ph u c
tp hp vo ng cc khon mc chi ph theo quy nh ca Chun mc k ton;
Vi mc tiu xc nh gi thnh sn xut sn phm th phng php tp hp
chi ph ny l ph hp do nhng nguyn nhn sau:
- Quy trnh sn xut phc tp (s dng cng mt nguyn liu u vo l du th
to ra 07 loi sn phm khc nhau u ra; Cc sn phm cui cng phi tri
qua nhiu cng on ch bin, phi trn, ti cc phn xng khc nhau - 14
phn xng chnh, 10 phn xng ph tr) dn n lung chi ph sn xut phc
tp v khng th tp hp chi ph chnh xc ring c cho tng sn phm;

57
 - Khng xc nh c gi tr TSC (my mc thit b ca tng phn xng) do
Nh my c u t xy dng theo phng thc "Cha kha trao tay" nn
khng xc nh CP khu hao TSC cho tng phn xng;
- Mt s khon mc chi ph (v d chi ph nhn cng trc tip, chi ph bo dng,
in, nc...) c th tp hp cho tng phn xng nhng nhng chi ph ny
cng ch l chi ph trung gian cho tt c cc sn phm, khng th xc nh c
chnh xc cc chi ph to nn gi thnh tng sn phm.
Vi mc tiu qun l chi ph, nhng thi im khc nhau, BSR cng thit
lp cc i tng chu ph khc nhau v tp hp chi ph vo cc i tng
phn tch, nh gi nhm c cch nhn a chiu v bin ng chi ph lm c s khoa
hc cho cng tc qun tr. V d, khi nh gi i tng chu ph l bo dng th b
phn k ton s thu thp v tp hp tt c cc chi ph lin quan n bo dng (ang
nm nhng khon mc khc nhau) nh chi ph thu chuyn gia bo dng, chi ph
vt t ph tng phc v bo dng... Tuy nhin, do cch phn loi chi ph ca Nh
my hin nay vn cn c nhng im cha khoa hc (v d CP thu chuyn gia vn
hnh tp hp vo chi ph dch v mua ngoi, chi ph nng lng tiu th ni b tp
hp vo chi ph du th...) nn t nhiu gy kh khn trong vic phn tch nguyn
nhn bin ng chi ph cng nh vic a ra cc quyt nh qun l lin quan.
2.2.4. Cng tc nh mc
thc c tm quan trng, vai tr, ngha, cng dng v nhim v ca cng
tc nh mc trong cng tc qun l, cng tc nh mc NMLD Dung Qut c
ban lnh o BSR c bit quan tm.
a. V t chc qun l
Nh my thnh lp T chuyn trch nh mc (T nh mc) v Hi ng
nh mc ng theo quy nh trong Ngh nh 201/CP ngy 26/05/1981 ca Chnh ph
v qun l nh mc kinh t - k thut.
T nh mc - trc thuc phng Kinh t - K hoch, ng thi l thng trc ca
Hi ng nh mc gip cc cp lnh o trong vic t chc cng tc nh mc.
T nh mc thc hin y cc nhim v v xy dng, chnh sa b sung,
ph bin, hng dn nghip v, lp bo co s kt, tng kt v kim tra tnh hnh p
dng cc nh mc ban hnh.
Hi ng nh mc thc hin tt cc nhim v ca Hi ng, gip Th
trng n v xem xt tt c cc mt kinh t, k thut, nghip v, php ch ca cc
nh mc trc khi Th trng n v k quyt nh ban hnh.
b. V xy dng nh mc

58
 Nm 2010, BSR phi hp vi Trung tm Nghin cu Kinh t v Qun l
Du kh - Vin Du kh Vit Nam (EMC) xy dng 07 b nh mc Kinh t - K thut
chnh phc v cho hot ng SXKD. Cc b nh mc ny c ban hnh v p
dng t ngy 27/05/2011 bao gm:
- M tiu hao nguyn vt liu trc tip (01-KT);
- M Lao ng (02-L);
- M vt t d phng cho bo dng, sa cha (03-DP);
- M tiu hao vt t cho bo dng, sa cha (04-BD);
- M tiu hao xng, du, m nht cho vn hnh v bo dng cc phng tin c
gii (05-TH);
- M hao ht du th trong qu trnh sn xut (06-HH);
- M lu kho (07-LK).
Ngoi ra, nhm qun l ton din cc chi ph trong qu trnh SXKD, BSR ch
ng xy dng b sung v ban hnh thm 02 b nh mc, gm:
- M tiu hao Bo h lao ng v cc phng tin bo v c nhn (08-BHL);
- M tiu hao Trang thit b vn phng, VPP & dng hu cn (09-TTB-VPP).
Nhn thc c nh mc khng phi l i lng bt bin, lun chu tc ng
ca nhiu yu t khc nhau nh t nhin, x hi, con ngi, tin b khoa hc k
thut..., hon thin cc b nh mc ban hnh cho ph hp vi tnh hnh SXKD
thc t ca Nh my, T nh mc ch ng thu thp cc s liu, d liu nhm cp
nht v chnh sa kp thi cc b nh mc, c th:
- B nh mc 01-KT (iu chnh tiu hao v tiu hao du th, ph tr, xc tc)
c chnh sa 03 ln: ln 1 vo nm 2013 (theo quyt nh s 1466/Q-BSR
ngy 05/06/2013), ln 2 (theo quyt nh s 2274/Q-BSR ngy 09/06/2013) v
ln 3 vo nm 2014 (theo quyt nh s 1041a/Q-BSR ngy 25/03/2014);
- B nh mc 03-DP v 04-BD (i tn cho ph hp vi mc ch kim sot v
b sung, cp nht mt s nh mc mi) theo quyt nh s 898/Q-BSR ngy
09/04/2013;
- B nh mc 04-BD (b sung nh mc tiu hao du m cho BDSC thit b ca
Nh my trong 1 nm, iu chnh mt s nh mc ban hnh) theo quyt nh
s 2019/Q-BSR ngy 10/07/2013;
- B nh mc 07-LK (ban hnh b sung mt s nh mc v iu chnh cc nh
mc ban hnh) theo quyt nh s 897/Q-BSR ngy 09/04/2013;

59
 - B nh mc 06-HH (ban hnh b sung nh mc "tiu th nng lng ni b
Nh my") theo quyt nh s 553/Q-BSR ngy 13/03/2013.
c. Cng tc xt duyt, ban hnh nh mc
Cc b nh mc c Hi ng nh mc xt duyt v c Ch tch Hi
ng thnh vin BSR ph duyt, ban hnh theo ng quy trnh c quy nh ti Ngh
nh 201/CP ngy 26/05/1981 ca Chnh ph.
d. Trin khai v p dng nh mc
Tt c cc phng chc nng ca Nh my c trch nhim nghim tc thc hin
nh mc. Trong , phng Kinh t - K hoch l u mi, chu trch nhim phi hp
vi cc phng chc nng khc tp hp thng tin, phn tch tnh hnh thc hin nh
mc (vt hoc thp hn so vi nh mc) t ch ra nhng nguyn nhn ch quan
v khch quan lm c s t vn cho cc cp qun l. Hng thng, qu, nm Phng
Kinh t - K hoch lp bo co nh k vi cc ni dung trn bo co cho cc cp
qun l. Ngoi ra, cc nh mc kinh t - k thut cn l c s Nh my lp k
hoch SXKD hng nm.
Nhn xt chung:
- Cng tc xy dng v p dng nh mc qun l chi ph ti NMLD Dung
Qut c BSR thc hin mt cch bi bn v ht sc nghim tc;
- Cc b nh mc kinh t - k thut ca Nh my thc s l c s php l
qun l c v mt k thut v kinh t ca Nh my;
- nh mc kinh t - k thut ca Nh my l cng c quan trng tham chiu
trong tnh ton cc ch tiu k thut, gi tr sn phm, chi ph, cng nh hiu
qu SXKD ca Nh my;
- Cc b nh mc kinh t - k thut tr thnh c s khoa hc cn thit lp
k hoch v cn i k hoch SXKD ca Nh my v l cng c hu hiu
kim sot chi ph nhm gim thiu chi ph SXKD thng qua cc bo co v tnh
hnh s dng cc nh mc ti Nh my hin nay v trnh thit hi kinh t cho
Nh my;
- Tuy nhin, kt qu kho st ca nhm tc gi cho thy vn cn mt s nh mc
cng cn r sot, iu chnh b sung nh:
nh mc tiu hao nguyn vt liu trc tip: nh mc ban hnh mi
ch tnh n iu kin Nh my vn hnh n nh m cha xt ti cc mc
cng sut vn hnh khc nhau ca Nh my, iu dn n sai lch gia
nh mc v thc t;

60
 Cc b nh mc 03-DP v 04-BD cn b sung thm cc nh mc mi do
trc y cha c iu kin xy dng (thiu s liu, d liu, thi
gian vn hnh cha nhiu).
2.2.5. Cng tc k hoch
Nhm quy nh trch nhim phi hp gia cc phng ban trc thuc trong cng
tc t chc xy dng, thc hin v tng kt, nh gi tnh hnh thc hin K hoch
SXKD ca Cng ty, BSR ban hnh Quy trnh xy dng, thc hin v kim sot k
hoch sn xut kinh doanh theo Quyt nh s 1285/Q-HTV ngy 30/06/2011.
Theo , cng tc lp, ph duyt v t chc thc hin k hoch ca Nh my c
trin khai thc t nh sau:
a. V cng tc lp v ph duyt k hoch
Trn c s nhim v, cc thng s c bn c Ban Lnh o Cng ty giao,
Phng Kinh t K hoch (KTKH) l u mi xut k hoch SXKD.
Cn c vo khi lng, chi ph nguyn vt liu (du th v ha phm xc tc),
loi du th, gi bn sn phm u ra v nhu cu ca khch hng, Phng iu sn
xut s dng phn mm LP xc nh mt s ch tiu c bn nh: khi lng tng
loi sn phm (theo gi/ngy/thng), cng sut vn hnh ca Nh my, mt s phn
xng chnh v li nhun lc du (Refinery Gross Margin) lm c s khoa hc cho
vic lp k hoch sn xut, cung ng vt t, kinh doanh, tn cha...
Cc phng chc nng khc phi hp vi Phng KTKH v cc phng lin quan
chu trch nhim lp k hoch c th ca mnh da trn nhng iu kin thc t nh quy
m hot ng, iu kin sn xut (cng ngh, nhn lc, ti chnh,...), th trng, tnh
hnh thc hin k hoch k trc, h thng nh mc tiu chun c ban hnh...
Ring k hoch gi thnh, doanh thu, li nhun c lp da vo gi du th gi nh
(K hoch nm 2011 l 73 USD/thng, nm 2012-2013 l 100 USD/thng).
Sau khi xy dng D tho k hoch SXKD, Phng KTKH cng cc phng chc
nng c lin quan t chc xem xt, chnh sa trc khi trnh Ban Lnh o ph duyt.
Ban Tng Gim c s xem xt D tho v c kin v cc ni dung trong
phm vi ph trch, c th:
- Cc Ph Tng gim c c trch nhim: Thng qua cc k hoch c lp bi
cc phng chc nng thuc lnh vc ch o; Thng qua D tho k hoch
SXKD do Phng KTKH xy dng; Tham gia v c kin khi cn thit trong
cc cuc hp v hon thin D tho k hoch SXKD vi Tng Gim c;

61
 - Tng Gim c c trch nhim: Thng qua k hoch xy dng k hoch
SXKD; T chc xem xt, thng nht D tho k hoch SXKD v trnh HTV.
- Hi ng thnh vin c trch nhim xem xt, thng qua D tho k hoch
SXKD v trnh PVN ph duyt.
Nguyn tc xy dng v ph duyt k hoch c th hin trong hnh 2.5 v
trch nhim c th ca tng phng chc nng c tng hp trong bng 2.4.

Xc nh mc tiu, thng xut: Phng KTKH

s, nhim v c bn Ph duyt: Lnh o Cng ty

Xc nh nhu cu/ Khi Thc hin: Cc phng

lng cng vic c th Chp thun: Ph TG ph trch

Phng c chc
Tng hp v cn i nhu Thc hin: Cc phng lin quan
nng mua sm
cu/ khi lng/ chi ph Chp thun: Ph TG ph trch
lin quan xc
cng vic
nh chi ph

Xy dng thnh D tho Thc hin: Phng KTKH

k hoch SXKD hon Chp thun: Ph TG ph trch
chnh K hoch

Nu cn xc nh li nhu
Hon thin K hoch Thc hin: Tt c cc phng lin
cu cng vic/ chi ph
SXKD quan (Phng KTKH u mi)
Xem xt: HTV, Ban TG

Trnh Tp on Du kh Thc hin: HTV Cng ty

Vit Nam ph duyt

Ngun: BSR
Hnh 2.5. Quy trnh xy dng v ph duyt k hoch SXKD ca BSR

62
 Bng 2.4. Trch nhim lp k hoch SXKD
Tn phng
TCNST TMTT KT KTKH BDSC SX VP HSE QLCB QLCL TCKT SX VT
TT M t
1 K hoch chi ph bo dng
Bo dng nh k CP PH PH M PH PH PH PH PH CP
Bo dng tng th CP PH PH M PH PH PH PH PH PH CP
Chi ph mua vt t ph tng di hn PH M PH CP
Cc chi ph bo dng khc PH CP PH PH M PH PH PH PH PH PH CP
2 K hoch doanh thu v k hoch chi ph vn hnh
Gi du th, sn phm, cc thng s thng mi M PH PH PH
Ha phm xc tc CP PH M PH PH PH
Thng s vn hnh PH PH M PH
Chi ph O&M M/CP PH PH PH PH PH PH PH
Cc chi ph cho vn hnh khc CP PH PH M PH PH PH PH PH
3 K hoch chi ph HSE PH PH PH CP PH PH PH M PH PH PH PH PH
4 K hoch chi ph qun l cht lng CP PH PH PH PH M PH PH
5 K hoch chi ph vn hnh cng PH PH PH CP PH PH PH PH M PH PH PH PH
K hoch mua sm ti sn c nh hu hnh (my
6 PH M/CP PH PH PH PH PH PH PH PH PH PH PH
mc, thit b, dng c) (tr thit b vn phng)
7 K hoch mua sm ti sn c nh v hnh (p.mm) PH CP M PH PH PH PH PH PH PH PH PH PH
8 K hoch mua sm thit b vn phng PH CP M PH PH PH PH PH PH PH PH PH PH
9 K hoch o to M/CP PH PH PH PH PH PH PH PH PH PH PH PH
10 K hoch chi ph dch v k thut PH CP M PH PH PH PH PH PH PH
11 K hoch chi ph qun l PH PH PH PH PH PH M PH PH PH PH PH PH
12 K hoch tin lng M
13 K hoch bo him M/CP PH PH PH PH PH
14 K hoch u t gp vn vo cc n v thnh vin PH M
K hoch doanh thu, np ngn sch, thu phi np,
15 PH PH PH M
vn lu ng, tr n
16 K hoch u t xy dng/ d n PH PH PH M/CP PH PH PH PH PH PH PH PH PH
17 Cc k hoch/ thng s cn thit khc PH PH PH M PH PH PH PH PH PH PH PH PH
18 D tho K hoch sn xut kinh doanh PH PH PH M PH PH PH PH PH PH PH PH PH

Ngun: BSR
M: u mi xy dng/tng hp; CP: h tr phng u mi tng hp chi ph lin quan; PH: phi hp vi phng u mi xy dng k hoch
63
 b. V cng tc t chc thc hin k hoch
V cng tc giao k hoch: Sau khi K hoch SXKD ca Cng ty c PVN
ph duyt, Phng KTKH chu trch nhim t chc xin kin Lnh o Cng ty, tham
kho kin ca cc Phng tham mu, xut k hoch SXKD chi tit cho ton
Cng ty theo thng/qu, ng thi giao thc hin k hoch chi tit theo chc nng
nhim v ca cc phng v trnh Lnh o Cng ty ph duyt. Mi phng phi xy
dng k hoch trin khai chi tit theo Thng cho cc cng vic thuc chc nng nhim
v ca phng ph hp vi K hoch c giao sau trnh Ph tng gim c ph
trch thng qua v gi Tng Gim c bo co. Trn c s K hoch thng ca cc
phng, cc t/i sn xut trong trng hp cn thit phi c k hoch tun trnh Lnh
o phng thng qua v gi Ph tng gim c ph trch bo co.
V cng tc kim sot thc hin k hoch: Cng tc kim sot k hoch
c BSR thc hin theo ng quy trnh ban hnh nh m t trong hnh 2.6. Phng
KTKH l u mi chung kim sot vic lp bo co v phi hp lp bo co ca cc
phng ban v tn sut kim sot (trch nhim lp v phi hp lp bo co ca cc
phng c tng hp bng 2.5).
Cc phng chc nng khc cn c theo c th v tnh hnh thc t ca mnh
xy dng v thc hin ch kim sot ni b thng qua cc bo co hng thng v
hng tun t cc t/i/nhm (gi Lnh o phng) v ca Phng (gi Ban Tng gim
c). Ni dung bo co bao gm:
- Cc cng vic thc hin, so snh vi k hoch, nguyn nhn khng t k
hoch;
- K hoch cho giai on cng vic tip theo;
- Kh khn, kin ngh (nu c).
HTV, Ban Tng Gim c xem xt cc bo co v kim sot thc hin k
hoch v ch o, n c vic trin khai thc hin k hoch ca cc b phn lin quan.

64
 K hoch SXKD c Tp Cng ty s ngh Tp
on DKVN ph duyt on DKVN iu chnh
nh k v khi c bin
ng ln nh hng n
qu trnh trin khai
K hoch SXKD ca u mi: Phng KTKH
Cng ty

Cn iu chnh cp K hoch trin khai chi tit

Cng ty m bo ca cc Phng
(km theo chng trnh hnh ng
hon thnh K hoch Cn iu chnh cp
v gii php thc hin)
u mi: Phng KTKH Phng hon thnh
K hoch
u mi: Phng chc
nng lin quan
Cp nht/ nh gi vic
thc hin k hoch

Tip tc trin khai nu

Tip tc trin khai vn m bo k hoch

Ngun: BSR
Hnh 2.6. Quy trnh kim sot k hoch ca BSR

65
 Bng 2.5. Phn cng trch nhim lp cc bo co nh k kim sot k hoch
Tn phng
TT M t Ni nhn Sao gi Tn sut Thi im gi
TCNST TMTT KT KTKH BDSC SX VP HSE QLCB QLCL TCKT SX VT
1 BC tnh hnh hot ng ca Nh my PVN, HTV, Ban TG KTKH Hng ngy Trc 10h sng M
BC tnh hnh trin khai cc Hp ng Kinh t KTKH
2 phc v sn xut Ban TG
TCKT
Hng thng Ngy 5 M PH PH PH

3 BC tnh hnh kim sot chi ph SXKD HTV, Ban TG (*) Hng thng Ngy 7 PH M PH PH
4 BC v u t v xy dng PVN, HTV, Ban TG TCKT Hng thng Ngy 25 M PH
BC v vic thc hin cc chi ph qun l c
5 TG y quyn cho VP TG KTKH Hng thng Ngy 5 M

6 BC tnh hnh SXKD PVN, HTV, Ban TG (*) Hng thng Ngy 10 PH PH M
Ngy 15 thng
7 BC tng kt qu tnh hnh SXKD PVN, HTV, Ban TG (*) Hng qu
cui qu
PH PH PH M PH PH PH PH PH PH PH PH PH

Cc thu Q.Ng, Cc thng k Trong vng 30

8 BC Ti chnh Qu Q.Ng, PVN, S KHT Q.Ng, KTKH Hng qu ngy k t ngy PH M
Ban TG, HTV cui cng ca qu
Ngy 15/06 v
9 BC tng kt 6 thng tnh hnh SXKD PVN, HTV, Ban TG (*) 6 thng
15/12
PH PH PH M PH PH PH PH PH PH PH PH PH

10 BC tng kt tnh hnh SXKD nm PVN, HTV, Ban TG (*) Hng nm Ngy 15/12 PH PH PH M PH PH PH PH PH PH PH PH PH
Trong vng 90
Cc thu Q.Ng, Cc thng k
ngy k t ngy
11 BC Ti chnh Nm Q.Ng, PVN, S KHT Q.Ng, KTKH Hng nm
cui cng ca
PH M
Ban TG, HTV
nm
BC cng tc gim st, nh gi u t
12 PVN, HTV, Ban TG TCKT Hng nm Ngy 15/12 M PH
hng nm

Ngun: BSR
M: u mi thc hin; PH: phi hp

66
Nhn xt chung:
- Cng tc lp, ph duyt v t chc thc hin k hoch c thc hin theo
ng quy trnh ban hnh;
- K hoch gi thnh, doanh thu hng nm cn cha c tnh khoa hc cao do c
xy dng da trn gi du th gi nh l 100 USD/thng m cha da trn gi
du th d bo ca nhng cng ty d bo uy tn trn th gii;
- Cc bo co v cng tc kim sot thc hin k hoch thng k c y
cc mc cng vic thc hin so vi k hoch, nguyn nhn khng t k
hoch v c xut phng hng khc phc;
- Phng iu sn xut cung cp cc kt qu tnh ton ca phn mm LP lm
c s lp k hoch SXKD, cung ng vt t, tn cha y l c s thng tin
lp k hoch mang tnh c th ca cc NMLD trn th gii.
Trn c phn tch, nhn xt trn, nhm tc gi thy BSR nn xy dng k hoch
doanh thu, gi thnh da trn d bo gi du th ngn hn ca cc t chc c uy tn thay
v da trn gi du th gi nh l 100 USD/thng nh hin nay. Trong s cc t chc
c hot ng d bo gi du th th Wood Mackenzie c nh gi l c tin cy v
ang c Tp on v nhiu n v s dng tham chiu.
2.2.6. Phn tch ra quyt nh sn xut kinh doanh
Mc tiu chnh ca cc nh qun l doanh nghip thng l li nhun, nh qun
l quyt nh doanh nghip c nn tng sn lng hay thay i c cu sn phm, hoc
tng gi bn tng li nhun? Doanh nghip hot ng n mc no th ha vn?
Phn tch mi quan h chi ph - sn lng - li nhun s cung cp thng tin hu ch
gip nh qun l tr li nhng cu hi trn v c nhng phng n la chn c
quyt nh ti u. Tuy nhin, NMLD Dung Qut mc d vn hnh ti a cng sut
nhng vn chu thua l trong giai on 2011-2012 (chi tit xem bng 2.6). Mt khc,
gi bn sn phm ca Nh my li c xc nh theo gi th trng c s iu tit ca
Nh nc, vic xc nh khi lng cc sn phm lc du cn sn xut thng c xc
nh thng qua phn mm LP nn vic phn tch mi quan h chi ph - sn lng - li
nhun xc nh khi lng cc sn phm cn sn xut l khng c nhiu ngha thit
thc trong giai on ny.
T nm 2013 n nay cng tc phn tch tnh hnh ti chnh, sn lng ca BSR
c quan tm nhiu hn v c vai tr quan trng trong cng tc qun tr Nh my
cng nh a ra cc kin ngh gip cho Nh my hot ng hiu qu hn. C th, Nh
my bt u hot ng c li, li nhun sau thu nm 2013 t 2.931 t ng. Mt

67
trong nhng nguyn nhn c bn l do Nh my p dng c ch ti chnh mi c
Th tng ph duyt ti Quyt nh s 952/Q-TTg ngy 26/7/2012. cung cp cc
thng tin qun tr cho cc nh qun l, t nm 2013, Nh my quan tm phn tch
chi ph - sn lng - li nhun. Tuy nhin, vic phn tch ny cha cp nhiu n
phn tch nguyn nhn ca bin ng doanh thu, chi ph, li nhun lm c s cho
vic ra quyt nh qun tr.
i vi NMLD Dung Qut ni ring v cc NMLD trn th gii ni chung, kt
qu tnh ton ca phn mm LP l c s cho vic hoch nh k hoch SXKD trong k
v cung cp thng tin qun tr quan trng cho nh qun tr (doanh thu ti a, li nhun
lc du - Refinery Gross Margin, khi lng cc sn phm cn sn xut trong k).
Vic tnh ton mi da trn chi ph nguyn vt liu u vo (chi ph du th, ha phm
xc tc), khi lng, cht lng du th, nhu cu, c cu sn phm, gi sn phm trn
th trng nhng cha xt ti cc chi ph khc nh CP NCTT, CP SXC, CP bn hng,
CP QLDN, CP ti chnh do kt qu tnh ton cha phn nh c ton b li nhun
ca Nh my. Do , ng dng phn mm LP cha bao qut ton b vic phn tch
mi quan h chi ph - sn lng - li nhun nn vic phn tch ny cn c Nh my
quan tm hn trong tng lai.
Bng 2.6. Kt qu hot ng sn xut kinh doanh ca NMLD Dung Qut
n v: Triu ng
Khon mc 2011 2012 2013
D/thu bn hng v cung cp dch v 115.317.233 132.436.859 159.050.900
Cc khon gim tr DT (Thu TTB) (4.083.674) (4.984.852) (6.259.278)
Doanh thu thun 111.233.559 127.452.007 152.791.622
Gi vn hng bn (10.053.129) (124.559.779) (143.993.999)
Li nhun gp 1.180.430 2.892.228 8.797.623
Doanh thu hot ng ti chnh 326.337 251.689 1.367.885
Chi ph hot ng ti chnh (4.048.372) (3.544.391) (6.342.551)
Chi ph bn hng (316.644) (737.500) (745.035)
Chi ph qun l doanh nghip (154.141) (190.080) (249.144)
Li nhun (L) thun t h/ng KD (3.012.390) (1.328.054) 2.828.777
Thu nhp khc 69.821 74.517 110.919
Chi ph khc (16.886) (28.612) (8.066)
Li nhun (L) k ton trc thu (2.959.455) (1.282.149) 2.931.630
Thu thu nhp hin hnh - - -
Li nhun (L) sau thu (2.959.455) (1.282.149) 2.931.630

Ngun: Bo co ti chnh c kim ton ca BSR

68
2.3. Thc trng xy dng gi thnh sn phm ti NMLD Dung Qut
2.3.1. Phng php xy dng gi thnh sn phm
2.3.1.1. Phng php xc nh gi thnh sn xut sn phm
Nh cp trong chng 1, gi thnh sn phm gm hai loi l gi thnh
sn xut v gi thnh ton b, c xc nh theo cc cng thc sau:
Tng gi thnh Gi tr sn Chi ph sn Gi tr sn
sn xut sn = phm d dang + xut pht sinh - phm d dang (2.1)
phm u k trong k cui k
Tng gi thnh
Tng gi thnh Chi ph Chi ph qun l
= sn xut sn + + (2.2)
ton b bn hng doanh nghip
phm

Gi thnh sn Tng gi thnh sn xut sn phm

=
xut sn phm Tng khi lng sn phm hon thnh

xc nh tng gi thnh sn xut sn phm trong mt k sn xut theo cng

thc (2.1) ta phi xc nh ln lt "Chi ph sn xut pht sinh trong k" v "Gi tr
sn phm d dang cui k", cn "Gi tr sn phm d dang u k" c chuyn t
Gi tr sn phm d dang cui k trc sang.
Chi ph sn xut pht sinh trong k c xc nh d dng do cc chi ph c
theo di, ghi nhn thng xuyn thng qua h thng ti khon k ton. Tuy nhin, nh
phn tch mc 2.2.3, vic tp hp trc tip v xc nh chnh xc chi ph sn xut
pht sinh trong k cho tng sn phm l khng th thc hin c. V vy xc nh
chi ph sn xut pht sinh trong k cho tng sn phm, Nh my phi phn b mt
cch tng i chi ph sn xut pht sinh trong k cho tng sn phm thng qua h s
phn b cho tng sn phm (chi tit c trnh by di y).
i vi vic xc nh Gi tr sn phm d dang (SPDD) cui k, trc thng
7/2012, Nh my s dng "Phng php xc nh gi tr SPDD cui k theo chi ph
nguyn vt liu chnh" v t thng 7/2012 n nay, Nh my s dng "Phng php
xc nh gi tr SPDD cui k theo sn lng hon thnh tng ng".
a. Phng php xc nh gi thnh sn xut trc thng 07/2012
- Bc 1: Phn b chi ph sn xut pht sinh trong k cho tng sn phm
xc nh chi ph sn xut pht sinh trong k cho tng sn phm, Nh my
s dng tiu thc phn b chi ph theo gi bn sn phm bnh qun trong k v khi
lng sn phm c sn xut trong k, c th nh sau:

69
Trong :
Ki : l h s phn b chi ph cho sn phm i (sn phm i bao gm Propylen, LPG,
Xng 92/95, DO v FO)
Pi : l gi bn bnh qun trong k ca sn phm i (khng bao gm thu iu tit v thu
tiu th c bit)
Qi : l khi lng sn phm i c sn xut trong k
n : l s lng sn phm c sn xut
Chi ph sn xut pht sinh trong k c xc nh cho tng sn phm nh sau:
CPSX pht sinh trong k cho SPi = Tng CPSX pht sinh trong k x Ki

- Bc 2: Xc nh gi tr sn phm d dang cui k cho tng sn phm

Nh my s dng Phng php xc nh Gi tr SPDD cui k theo nguyn vt
liu chnh (du th). Ton b khi lng SPDD cui k c quy i thnh Du th
theo t l 1:1 (bng 2.7) v tng CPSX d dang cui k c phn b cho tng loi sn
phm theo h s phn b Ki nu trn theo cng thc sau:
Gi tr SPDD cui k tnh cho SPi = Tng KL SPDD cui k x Gi du th bnh qun x Ki

Bng 2.7. Phng php quy i sn phm d dang trc thng 07/2012

Sn phm d dang Loi sn phm quy i T l quy i

SPM Flushing Oil Du th 1
Heavy Slops Du th 1
Light Slops Du th 1
Slop oil Du th 1
NHT Feed Du th 1
CCR Feed Du th 1
Mixed C4s Du th 1
Isomerate Du th 1
Reformate Du th 1
RFCC Naphtha Du th 1
Off-spec Propylene Du th 1
Off-spec LPG Du th 1
HDT LCO Feed Du th 1
Kerosen Du th 1
LGO Du th 1
HGO Du th 1
HDT LCO Du th 1
RFCC Feed Du th 1
Ref fuel oil Du th 1
Ngun: Phng iu sn xut, BSR
70
 - Bc 3: Xc nh gi thnh sn xut sn phm
Gi thnh sn xut sn phm c xc nh theo cng thc sau (chi tit tnh
ton xem ph lc 1).
Gi tr sn Chi ph sn xut Gi tr sn phm
phm d dang + pht sinh trong k - d dang cui k
Gi thnh sn
= u k SPi cho SPi SPi
xut SPi
Tng khi lng SPi hon thnh trong k

Nhn xt chung:
- Chi ph sn xut pht sinh trong k c phn b cho tng sn phm da vo
gi bn sn phm. y l mt phng php tng i ph bin trong sn xut
cng nghip v thc t ang c cc NMLD ca Indonesia p dng;
- Phng php ny c u im l gn c vi gi tr th trng ca sn phm
nhng hn ch ln nht l tiu thc phn b khng gn vi quy trnh sn xut
v khng gn vi cc chi ph cu thnh gi thnh sn phm;
- Mt khc, gi tr SPDD cui k cha xt ti chi ph nhn cng trc tip v chi
ph sn xut chung nn gi thnh sn xut sn phm cha phn nh y cc
chi ph.
b. Phng php xc nh gi thnh sn xut t thng 07/2012 n nay
Sau mt thi gian xc nh gi thnh sn xut sn phm theo gi bn sn phm,
Nh my nhn thy phng php xc nh gi thnh sn xut cha gn vi quy trnh
sn xut nn phi hp vi cc Ban lin quan ca PVN xy dng phng php
xc nh gi thnh sn xut sn phm mi t thng 07/2012, c da vo quy trnh sn
xut (mc tiu hao du th, ha phm xc tc thc t). C th nh sau:
- Bc 1: Phn b chi ph sn xut pht sinh trong k cho tng sn phm
xc nh chi ph sn xut pht sinh trong k cho tng sn phm, Nh my
s dng h s phn b chi ph theo mc tiu hao nguyn vt liu thc t ca tng sn
phm v khi lng sn phm sn xut trong k. C th:
Xc nh tng khi lng sn phm loi i sn xut trong k (Qi)
Qi = KL SPi sn xut trong k + (KL SPDDi quy i cui k - KL SPDDi quy i u k)

Xc nh h s phn b cc CP du th, CP NCTT, CP SXC pht sinh

trong k

71
Trong :
Ri : l h s phn b chi ph cho sn phm i
Mi : l mc tiu hao du th trung bnh trong k ca sn phm i
n : l s lng sn phm c sn xut
Xc nh h s phn b chi ph xc tc

Trong :
Xi : l h s phn b chi ph cho sn phm i
Nij : l mc tiu hao trung bnh xc tc loi j trong k ca sn phm i
n : l s lng sn phm c sn xut
m : l s loi xc tc
Xc nh chi ph sn xut pht sinh trong k cho tng sn phm
CPSX pht sinh trong k cho SPi = CP NVLi + CP NCi + CP SXCi
Trong :
CP NVLi = Tng CP du th x Ri + Tng CP xc tc x Xi

CP NCi = Tng CP NC x Ri
CP SXCi = Tng CP SXC x Ri

CPNVLi : Chi ph nguyn vt liu c phn b cho sn phm i

CPNCi : Chi ph nhn cng c phn b cho sn phm i
CPSXCi : Chi ph sn xut chung c phn b cho sn phm i
- Bc 2: Xc nh gi tr sn phm d dang cui k cho tng sn phm
Da vo c tnh ca SPDD trn quy trnh cng ngh m cc SPDD cui k ca
Nh my c chia thnh hai loi v c quy i nh sau (chi tit xem bng 2.8):
Loi th nht l cc SPDD c quy i v du th gm: SPM flusing oil,
Heavy slops, Light slops, Slop oil. Tng gi tr SPDD cui k loi ny
c xc nh theo chi ph du th (bng tng khi lng SPDD cui k
nhn vi gi du th bnh qun xut dng trong k) v phn b v cho
tng loi sn phm theo tiu thc phn b Ri trn.
Gi tr SPDD cui k tnh cho SPi = Tng KL SPDD cui k x Gi du th bnh qun x Ri
72
 Loi th hai l cc SPDD c quy i v thnh phm gm: Reformate,
Isomerate, CCR feed, NHT feed, RFCC naphtha, Mixed C4s, HDT LCO
feed, Kerosen, HDT LCO, LGO, HGO, RFCC feed, Off-spec LPG, Off-
spec Propylen v Refinery fuel oil.
Gi tr SPDD cui k (loi quy v thnh phm) c xc nh theo Phng
php Sn lng c tnh tng ng. Gi tr SPDD cui k gm chi ph nguyn vt
liu v chi ph ch bin (gm chi ph nhn cng v chi ph sn xut chung). Theo l
thuyt, chi ph cho SPDD loi i c xc nh nh sau:
CP NVL CP NVL pht
+
u k sinh trong k
CP NVL tnh cho S lng SPDD
= x (1)
SPDDi cui k S lng cui k thc t
S lng SP
+ SPDD cui k
hon thnh
thc t
Phn chi ph ch bin c tnh cho SPDD cui k theo s lng SPDD quy
i theo mc hon thnh:
CP ch bin CP ch bin pht
+
CP ch bin tnh u k sinh trong k S lng SPDD
= x (2)
cho SPDDi cui k cui k quy i
S lng SP S lng SPDD
+
hon thnh cui k quy i

Ti NMLD Dung Qut, cc SPDD c quy i v thnh phm theo t l 1:1

(hay ni cch khc mc hon thnh l 100%) v phn ln chng rt gn vi thnh
phm khi xt trn quy trnh cng ngh. Do , gi tr SPDD cui k loi i c xc
nh nh sau:
Gi tr SPDD CPSX pht sinh
Gi tr SPDD + S lng
u k SPi trong k cho SPi
cui k tnh = (1) + (2) = x SPDD cui k
cho SPi S lng SPi S lng SPDD quy i v SPi
+
hon thnh cui k v SPi

- Bc 3: Xc nh gi thnh sn xut sn phm

Gi thnh n v sn xut sn phm loi i c xc nh theo cng thc sau (chi
tit tnh ton xem ph lc 2).
Gi tr SPDD CPSX pht sinh Gi tr SPDD
Gi thnh + -
u k SPi trong k cho SPi u k SPi
n v sn =
xut SPi Tng khi lng SPi hon thnh trong k

73
 Bng 2.8. Phng php quy i sn phm d dang t thng 07/2012 n nay

Sn phm d dang Loi sn phm quy i T l quy i

Nhm 1
SPM Flushing Oil Du th 1
Heavy Slops Du th 1
Light Slops Du th 1
Slop oil Du th 1
Nhm 2
NHT Feed Xng 1
CCR Feed Xng 1
Mixed C4s Xng 1
Isomerate Xng 1
Reformate Xng 1
RFCC Naphtha Xng 1
Off-spec Propylene Propylene 1
Off-spec LPG LPG 1
HDT LCO Feed DO 1
Kerosen DO/ KO Ty theo sn xut
(phi trn) hng thng
LGO DO 1
HGO DO 1
HDT LCO DO 1
RFCC Feed LPG/ Xng/ DO/ FO Ty theo sn xut
(phi trn) hng thng
Ref fuel oil FO 1
Ngun: Phng iu sn xut, BSR
Nhn xt chung:
- Gi thnh sn xut sn phm c xc nh trn c s phn b cc chi ph sn
xut theo nhng tiu thc ph bin trong sn xut cng nghip, c xt ti c
th ca quy trnh cng ngh v ph hp vi iu kin hot ng ca Nh my;
- Gi thnh sn xut sn phm tnh n y cc chi ph sn xut cu thnh
sn phm;
- H s phn b chi ph Ri v Xi c xc nh trn c s Mc tiu hao du th -
Mi, Mc tiu hao xc tc ha phm - Nij v t l quy i SPDD cui k. Trc
ht, mc tiu hao du th, ha phm xc tc ang c Nh my xc nh theo
phng php xc nh nh mc tiu hao du th, ha phm xc tc nhng do
phng php ny cha tnh n trng hp cng sut vn hnh v cht lng
du th thay i nn mc tiu hao hin nay l cha thc s chnh xc. Bn cnh
, cc SPDD hin tm thi c quy i theo t l 1:1 nn c th thy mc
chnh xc ca gi thnh sn xut sn phm l cha cao.

74
2.3.1.2. Phng php xc nh gi thnh ton b ca sn phm
Hot ng SXKD ca BSR gm hai mng cng vic l sn xut v kinh doanh
cc sn phm lc ha du v kinh doanh cc dch v khc. Do , xc nh gi
thnh ton b ca cc sn phm lc du, BSR thc hin nh sau:
- Trc ht, BSR phn b cc chi ph bn hng, chi ph qun l doanh nghip, chi
ph ti chnh, chi ph khc cho hot ng SXKD chnh (SXKD cc sn phm lc
du) v hot ng dch v khc theo doanh thu ca mi mng cng vic;
- Tip theo , cc chi ph bn hng, chi ph qun l doanh nghip, chi ph ti
chnh, cc chi ph khc ca hot ng SXKD chnh c phn b cho tng loi
sn phm lc du theo sn lng tiu th trong k;
- Cui cng, cc chi ph c th ca tng loi sn phm c xc nh v tp hp
vo gi thnh ton b ca sn phm (v d chi ph vn chuyn v bo him LPG
c tp hp cho sn phm LPG, chi ph thu iu tit, chi ph thiu ht thnh
phm khi kim k kho cui k xc nh ring cho tng loi sn phm...). Gi
thnh ton b ca loi sn phm i c xc nh nh sau:

Gi thnh Gi thnh Chi ph bn Chi ph Chi ph ti Chi ph

+ + +
n v ton = n v sn + hng SPi QLDN SP i chnh SP i khc SPi
b SPi xut SPi Tng khi lng SPi sn xut trong k
2.3.1.3. Phng php xc nh gi thnh k hoch
Gi thnh k hoch c xy dng theo cng phng php vi gi thnh sn
xut nhng da trn c s s liu u vo l cc chi ph k hoch. Ring chi ph du
th c gi nh l 73 USD/thng (nm 2011) v 100 USD/thng (nm 2012-2013)9.
Bng 2.9. Gi thnh k hoch ca NMLD Dung Qut
n v: ng

Sn phm 2011 2012 2013

Propylene 14.532.000 23.000.000 22.000.000
LPG 11.540.787 16.210.000 18.100.000
Xng 95 15.007.543 17.460.000 18.300.000
Xng 92 15.060.328 17.590.000 18.300.000
Kerosen/Jet A1 13.390.443 17.520.000 18.000.000
DO 12.002.696 16.430.000 18.000.000
FO 8.705.593 11.500.000 17.200.000

Ngun: K hoch SXKD c ph duyt ca BSR

9
K hoch SXKD c ph duyt hng nm ca BSR
75
 C th thy, do gi thnh k hoch c xy dng trn mt mc gi du th gi
nh cho c nm m cha da vo gi du th d bo ngn hn theo cc qu nn gi
thnh k hoch thng khng st vi gi thnh thc t (do gi du th lun bin ng
gia cc thng/qu).
2.3.2. Kt qu xc nh gi thnh sn phm ca Nh my
Gi thnh sn xut sn phm, gi thnh ton b, gi bn sn phm ca NMLD
Dung Qut c trnh by chi tit hng thng trong ph lc 3 v c minh ha bng
cc biu hnh 2.7 di y. Da vo cc s liu trn c th thy:
- Gi thnh sn xut v gi thnh ton b thc t ca hu ht cc cc sn phm l
tng i gn nhau;
- Gi bn cc sn phm Xng, Jet A1 cao, cao hn LPG v DO v thp nht l
gi bn FO. Nhn chung, gi bn sn phm lun cao hn hoc bng gi thnh
ton b ca sn phm;
- Do cc chi ph bn hng, chi ph qun l doanh nghip c phn b theo sn
lng bn nn sn phm no c tiu th nhiu s chu mc chi ph ln. Theo ,
mc phn b cho Xng, Jet A1 v DO l ln nht v thp nht l FO. V vy,
gi thnh sn xut ca Xng, Jet A1 v DO c s khc bit nhiu so vi gi
thnh ton b.
- i vi sn phm ph Lu hunh, mc d sn lng trong thi gian gn y
tng i ln nhng hin nay Nh my cha xy dng gi thnh sn phm ny.
i vi gi thnh k hoch, mc d c chnh lch vi gi thnh thc t do gi
du th gi nh l 100 USD/thng nhng thc t mc gi ny c Tp on
nghin cu k lng, xut mc ton nht bo co Chnh ph, trnh Quc hi
ph duyt. Thc t nhiu kch bn gi du th k hoch lun c xem xt cng vi
phng n gi du th c Quc hi ph duyt.

76
 Propylene LPG
30.000.000
30.000.000

25.000.000
25.000.000

ng
ng

20.000.000 20.000.000

15.000.000 15.000.000

10.000.000
10.000.000

Gi thnh sn xut Gi thnh ton b

Gi thnh sn xut Gi thnh ton b
Gi bn Gi thnh k hoch Gi bn Gi thnh k hoch

Mogas 95 Mogas 92
30.000.000 30.000.000

25.000.000 25.000.000

ng
ng

20.000.000 20.000.000

15.000.000 15.000.000

10.000.000 10.000.000

Gi thnh sn xut Gi thnh ton b Gi thnh sn xut Gi thnh ton b

Gi bn Gi thnh k hoch Gi bn Gi thnh k hoch

Kerosene/Jet A1 DO
30.000.000 30.000.000

25.000.000 25.000.000
ng
ng

20.000.000 20.000.000

15.000.000 15.000.000

10.000.000 10.000.000

Gi thnh sn xut Gi thnh ton b Gi thnh sn xut Gi thnh ton b

Gi bn Gi thnh k hoch Gi bn Gi thnh k hoch

FO Lu hunh
25.000.000 3.500.000 120

3.000.000 100
20.000.000
2.500.000
80
Tn
ng

ng

2.000.000
15.000.000 60
1.500.000
40
10.000.000 1.000.000

500.000 20
5.000.000
- -

Gi thnh sn xut Gi thnh ton b

Gi bn Gi thnh k hoch Khi lng bn Gi bn

Hnh 2.7. th tng quan gia gi thnh v gi bn thc t cc sn phm ca

NMLD Dung Qut giai on 2011-2013
Kt qu kinh doanh cc sn phm lc du ca Nh my c th hin trong cc
bng 2.10 n 2.12 di y:

77
 Bng 2.10. Kt qu kinh doanh cc sn phm l c du ca BSR nm 2013
n v tnh: Triu ng
Xut bn Gi bn Doanh thu Gi vn Gim tr Thiu ht Thu iu tit Li nhun
(tn) doanh thu kim k
Propylene 8.904 25,05 223.076 (183.331) - (478) - 39.267
LPG 405.591 20,31 8.236.694 (8.580.845) - (3.104) - (347.254)
Xng 95 958.612 27,41 26.272.472 (19.528.916) (2.388.407) (535) (1.874.456) 2.480.159
Xng 92 1.555.062 27,38 42.574.294 (31.606.262) (3.870.390) - (2.992.115) 4.105.527
JetA1 30.694 22,48 690.057 (604.420) - (613) - 85.024
Kerosen - - - - - - - -
DO 3.372.646 22,00 74.191.357 (68.342.701) - - (3.326.138) 2.522.518
FO 109.759 14,45 1.585.912 (2.083.718) - (1.329) (6.232) (505.367)
Lu hunh 1.129 1,12 1.262 - - - - 1.262

Ngun: Bo co gi thnh BSR, 2013

Bng 2.11. Kt qu kinh doanh cc sn phm lc du ca BSR nm 2012
n v tnh: Triu ng
Xut bn Gi bn Doanh thu Gi vn Gim tr Thiu ht Thu iu tit Li nhun
(tn) doanh thu kim k
Propylene 8.879 24,59 218.300 (215.116) - (1.359) - 1.825
LPG 385.660 21,72 8.377.248 (8.290.377) - (4.925) - 81.946
Xng 95 715.462 26,43 18.907.483 (15.795.603) (1.718.862) (5.449) (429.366) 958.203
Xng 92 1.369.360 26,24 35.925.892 (30.354.155) (3.265.990) (6.064) (746.694) 1.552.988
JetA1 52.215 22,86 1.193.826 (1.115.108) - (1.116) (17.553) 60.049
Kerosen - - - - - - -
DO 2.875.587 21,72 62.464.942 (60.896.022) - - (466.405) 1.102.514
FO 65.442 15,03 983.335 (1.117.448) - (478) - (134.591)
Lu hunh 664 1,31 869 - - - - 869

Ngun: Bo co gi thnh BSR, 2012

Bng 2.12. Kt qu kinh doanh cc sn phm lc du ca BSR nm 2011
n v tnh: Triu ng
Xut bn Gi bn Doanh thu Gi vn Gim tr Thiu ht Thu iu tit Li nhun
(tn) doanh thu kim k
Propylene 5.940 24,50 145.546 (150.217) - - - (4.672)
LPG 349.767 17,63 6.165.941 (6.130.804) - - - 35.136
Xng 95 534.820 23,19 12.404.358 (11.100.472) (1.127.669) - - 176.217
Xng 92 1.405.794 23,13 32.516.054 (29.134.725) (2.956.005) - - 425.324
JetA1 78.722 21,32 1.678.686 (1.629.933) - - (22) 48.731
Kerosen - - - - - - -
DO 2.839.898 20,28 57.603.448 (56.611.639) - - - 991.809
FO 75.694 14,72 1.114.586 (1.033.554) - - - 81.031
Lu hunh 269 2,43 655 - - - - 655

Ngun: Bo co gi thnh BSR, 2011

Kt qu kinh doanh cc sn phm lc du ca Nh my trong ba nm 2011-
2013 cho thy hu ht cc sn phm chnh (Propylene, Xng 95/92, Jet A1, DO v
78
Lu hunh) hin nay u ang kinh doanh c hiu qu. Ring hai sn phm LPG v
FO trong nm 2013 b l ln lt l 347 t v 505 t ng, nguyn nhn ch yu l do:
- i vi sn phm LPG: Gi bn sn phm bnh qun trong nm 2013 gim
6,5% (t 21,72 triu ng/tn trong nm 2012 xung 20,31 triu ng/tn) do
BSR phi h gi bn cnh tranh vi ngun LPG nhp khu;
- i vi sn phm FO: Gi bn sn phm bnh qun trong nm 2013 gim 3,8%
(t 15,03 triu ng/tn trong nm 2012 xung 14,45 triu ng/tn) do nhu cu
th trng b thu hp dn, nhiu nh my in hoc cc h cng nghip chuyn
i sn s dng kh thin nhin thay v FO.
2.3.3. Phn tch gi thnh sn phm ca NMLD
2.3.3.1. Phn tch gi thnh n v sn phm
Trn c s chi ph c tp hp, tng hp hng nm, Nh my xy dng gi
thnh sn xut cho 07 sn phm. Gi thnh ton b sn phm c EMC tnh ton da
trn nguyn l xc nh gi thnh ton b m BSR ang p dng v c trnh by c
th cho tng sn phm trong cc bng 2.13 n 2.19 di y.
C cu khon mc gi thnh ton b ca cc sn phm u ging nhau v bao
gm su khon mc chnh l CP NVLTT, CP NCTT, CP SXC, CP ti chnh, CP bn
hng v CP QLDN. Trong :
- CP NVLTT lun chim t trng cao nht trong gi thnh cc sn phm (khong
trn 90%);
- CP ti chnh chim t trng ln th hai sau CP NVLTT trong gi thnh cc sn
phm (t 2,2 - 4,2%). Ring sn phm Propylen ch yu c tiu th ni b
nn CP ti chnh c phn b rt thp (t trng ch chim t 0,04 - 0,2%);
- CP SXC chim t trng khong 2-3% trong gi thnh cc sn phm, trong
chi ph khu hao TSC chim t trng ln nht (t 1,1 - 1,5%); chi ph dch v
mua ngoi chim t trng ln th hai (t 0,75 - 1,25%);
- CP bn hng chim t trng nh trong gi thnh cc sn phm (t 0,12 -
0,66%). Ring sn phm Propylen ch yu c tiu th ni b nn CP ti
chnh c phn b rt thp (t trng ch chim t 0,01 - 0,03%);
- CP qun l doanh nghip chim t trng nh trong gi thnh cc sn phm (t
0,1 - 0,22%), ring sn phm Propylen l 0,01%;
- CP NCTT chim t trng rt nh trong gi thnh cc sn phm (khong 0,1%).

79
 Bng 2.13. C cu gi thnh ton b sn phm Propylen

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 25.508.963 98,95% 21.906.287 96,05% 19.837.910 96,84%

Chi ph du th 25.443.828 98,70% 21.783.240 95,51% 19.679.658 96,06%

Chi ph xc tc ha phm 65.135 0,25% 123.047 0,54% 158.252 0,77%

NHN CNG TRC TIP 27.483 0,11% 24.511 0,11% 26.550 0,13%

CHI PH SN XUT CHUNG 760.403 2,95% 513.775 2,25% 589.669 2,88%

Chi ph nhn vin phn xng 27.110 0,11% 24.336 0,11% 27.370 0,13%

Chi ph vt liu, ph tng thay th, vt t tiu

47.519 0,18% 39.572 0,17% 27.256 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 9.638 0,04% 8.611 0,04% 5.220 0,03%

Chi ph ph tng thay th 34.867 0,14% 28.560 0,13% 20.639 0,10%

Chi ph vt t khc 3.013 0,01% 2.401 0,01% 1.397 0,01%

Chi ph khu hao ti sn c nh 352.460 1,37% 271.361 1,19% 267.997 1,31%

Chi ph dch v mua ngoi 270.951 1,05% 172.599 0,76% 253.400 1,24%

Chi ph thu chuyn gia O&M 88.734 0,34% 46.418 0,20% 42.987 0,21%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 42.167 0,21%

Chi ph bo him 30.232 0,12% 24.511 0,11% 27.592 0,13%

Chi ph in 727 0,00% 547 0,00% 470 0,00%

Chi ph nc 3.432 0,01% 2.500 0,01% 3.334 0,02%

Trch trc chi ph bo dng nh k 96.273 0,37% 52.916 0,23% 117.636 0,57%

Chi ph mua ngoi khc 51.554 0,20% 45.707 0,20% 19.212 0,09%

Chi ph bng tin khc 62.362 0,24% 1.373 0,01% 13.647 0,07%

CHNH LCH CHI PH D DANG (532.454) -2,07% 325.404 1,43% (16.340) -0,08%

Chnh lch chi ph d dang (quy v du th) (532.454) -2,07% 344.735 1,51% (12.678) -0,06%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 23.204 0,10% (3.662) -0,02%

CHI PH TI CHNH 10.616 0,04% 29.626 0,13% 41.478 0,20%

CHI PH BN HNG 2.009 0,01% 6.359 0,03% 5.430 0,03%

CHI PH QUN L DOANH NGHIP 1.578 0,01% 1.496 0,01% 1.574 0,01%

GI THNH TON B 25.778.597 100% 22.807.457 100% 20.486.272 100%

Ngun: S liu BSR, EMC tnh ton

80
 Bng 2.14. C cu gi thnh ton b sn phm LPG

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 16.435.838 95,31% 20.915.897 93,92% 20.577.165 93,37%

Chi ph du th 16.392.831 95,06% 20.797.497 93,39% 20.412.665 92,62%

Chi ph xc tc ha phm 43.007 0,25% 118.401 0,53% 164.500 0,75%

NHN CNG TRC TIP 17.794 0,10% 23.220 0,10% 27.596 0,13%

CHI PH SN XUT CHUNG 485.456 2,82% 492.677 2,21% 618.832 2,81%

Chi ph nhn vin phn xng 17.547 0,10% 23.178 0,10% 28.438 0,13%

Chi ph vt liu, ph tng thay th, vt t tiu

30.683 0,18% 38.320 0,17% 28.401 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 6.218 0,04% 9.109 0,04% 5.436 0,02%

Chi ph ph tng thay th 22.572 0,13% 27.056 0,12% 21.453 0,10%

Chi ph vt t khc 1.893 0,01% 2.155 0,01% 1.512 0,01%

Chi ph khu hao ti sn c nh 226.401 1,31% 262.305 1,18% 277.898 1,26%

Chi ph dch v mua ngoi 172.550 1,00% 168.134 0,75% 269.815 1,22%

Chi ph thu chuyn gia O&M 57.398 0,33% 44.443 0,20% 44.795 0,20%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 44.360 0,20%

Chi ph bo him 19.434 0,11% 23.702 0,11% 28.685 0,13%

Chi ph in 507 0,00% 527 0,00% 486 0,00%

Chi ph nc 2.208 0,01% 2.470 0,01% 3.447 0,02%

Trch trc chi ph bo dng nh k 59.128 0,34% 51.147 0,23% 127.660 0,58%

Chi ph mua ngoi khc 33.876 0,20% 45.845 0,21% 20.382 0,09%

Chi ph bng tin khc 38.275 0,22% 1.290 0,01% 14.280 0,06%

CHNH LCH CHI PH D DANG (345.405) -2,00% 123.191 0,55% (56.811) -0,26%

Chnh lch chi ph d dang (quy v du th) (345.405) -2,00% 313.246 1,41% (13.103) -0,06%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 147.527 0,66% (43.708) -0,20%

CHI PH TI CHNH 577.305 3,35% 571.534 2,57% 737.943 3,35%

CHI PH BN HNG 46.703 0,27% 112.369 0,50% 98.611 0,45%

CHI PH QUN L DOANH NGHIP 27.246 0,16% 31.091 0,14% 34.878 0,16%

GI THNH TON B 17.244.936 100% 22.269.979 100% 22.038.214 100%

Ngun: S liu BSR, EMC tnh ton

81
 Bng 2.15. C cu gi thnh ton b sn phm Xng 95

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 18.432.766 95,18% 21.761.272 95,57% 19.720.813 92,83%

Chi ph du th 18.384.145 94,93% 21.649.515 95,07% 19.593.240 92,23%

Chi ph xc tc ha phm 48.621 0,25% 111.757 0,49% 127.573 0,60%

NHN CNG TRC TIP 20.111 0,10% 24.944 0,11% 26.692 0,13%

CHI PH SN XUT CHUNG 565.424 2,92% 524.151 2,30% 605.489 2,85%

Chi ph nhn vin phn xng 19.900 0,10% 24.754 0,11% 27.500 0,13%

Chi ph vt liu, ph tng thay th, vt t tiu

35.228 0,18% 43.168 0,19% 27.650 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 6.964 0,04% 10.211 0,04% 5.302 0,02%

Chi ph ph tng thay th 25.934 0,13% 30.744 0,14% 20.820 0,10%

Chi ph vt t khc 2.329 0,01% 2.213 0,01% 1.529 0,01%

Chi ph khu hao ti sn c nh 261.038 1,35% 273.930 1,20% 266.684 1,26%

Chi ph dch v mua ngoi 199.800 1,03% 179.914 0,79% 270.110 1,27%

Chi ph thu chuyn gia O&M 65.913 0,34% 47.176 0,21% 43.206 0,20%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 43.609 0,21%

Chi ph bo him 22.400 0,12% 24.795 0,11% 27.633 0,13%

Chi ph in 544 0,00% 592 0,00% 464 0,00%

Chi ph nc 2.514 0,01% 2.685 0,01% 3.280 0,02%

Trch trc chi ph bo dng nh k 66.710 0,34% 53.399 0,23% 131.601 0,62%

Chi ph mua ngoi khc 41.720 0,22% 51.266 0,23% 20.318 0,10%

Chi ph bng tin khc 49.458 0,26% 1.486 0,01% 13.545 0,06%

CHNH LCH CHI PH D DANG (314.008) -1,62% (229.482) -1,01% 31.122 0,15%

Chnh lch chi ph d dang (quy v du th) (314.008) -1,62% 382.936 1,68% (10.384) -0,05%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 233.217 1,02% 41.506 0,20%

CHI PH TI CHNH 593.768 3,07% 546.337 2,40% 725.788 3,42%

CHI PH BN HNG 41.942 0,22% 110.995 0,49% 98.264 0,46%

CHI PH QUN L DOANH NGHIP 25.944 0,13% 32.802 0,14% 36.150 0,17%

GI THNH TON B 19.365.948 100% 22.771.020 100% 21.244.320 100%

Ngun: S liu BSR, EMC tnh ton

82
 Bng 2.16. C cu gi thnh ton b sn phm Xng 92

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 19.504.698 95,39% 21.781.065 95,45% 19.666.411 92,68%

Chi ph du th 19.456.077 95,15% 21.673.860 94,98% 19.541.182 92,09%

Chi ph xc tc ha phm 48.622 0,24% 107.205 0,47% 125.230 0,59%

NHN CNG TRC TIP 20.979 0,10% 24.075 0,11% 26.409 0,12%

CHI PH SN XUT CHUNG 603.349 2,95% 510.941 2,24% 578.406 2,73%

Chi ph nhn vin phn xng 20.737 0,10% 24.085 0,11% 27.228 0,13%

Chi ph vt liu, ph tng thay th, vt t tiu

35.148 0,17% 39.800 0,17% 27.151 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 7.437 0,04% 8.957 0,04% 5.093 0,02%

Chi ph ph tng thay th 25.312 0,12% 28.497 0,12% 20.689 0,10%

Chi ph vt t khc 2.399 0,01% 2.346 0,01% 1.369 0,01%

Chi ph khu hao ti sn c nh 275.996 1,35% 272.418 1,19% 266.334 1,26%

Chi ph dch v mua ngoi 219.666 1,07% 172.643 0,76% 244.120 1,15%

Chi ph thu chuyn gia O&M 67.126 0,33% 46.241 0,20% 42.683 0,20%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 41.505 0,20%

Chi ph bo him 23.672 0,12% 24.619 0,11% 27.396 0,13%

Chi ph in 550 0,00% 523 0,00% 470 0,00%

Chi ph nc 2.628 0,01% 2.483 0,01% 3.337 0,02%

Trch trc chi ph bo dng nh k 84.240 0,41% 53.126 0,23% 109.939 0,52%

Chi ph mua ngoi khc 41.450 0,20% 45.651 0,20% 18.790 0,09%

Chi ph bng tin khc 51.801 0,25% 1.262 0,01% 13.574 0,06%

CHNH LCH CHI PH D DANG (367.403) -1,80% (145.555) -0,64% 72.934 0,34%

Chnh lch chi ph d dang (quy v du th) (367.403) -1,80% 396.894 1,74% (11.967) -0,06%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 163.092 0,71% 84.902 0,40%

CHI PH TI CHNH 614.675 3,01% 505.640 2,22% 743.037 3,50%

CHI PH BN HNG 44.641 0,22% 111.453 0,49% 97.091 0,46%

CHI PH QUN L DOANH NGHIP 27.001 0,13% 32.437 0,14% 35.346 0,17%

GI THNH TON B 20.447.941 100% 22.820.055 100% 21.219.634 100%

Ngun: S liu BSR, EMC tnh ton

83
 Bng 2.17. C cu gi thnh ton b sn phm Jet A1

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 20.397.232 95,83% 20.299.539 93,44% 18.911.817 91,45%

Chi ph du th 20.345.200 95,58% 20.234.550 93,14% 18.887.171 91,34%

Chi ph xc tc ha phm 52.033 0,24% 64.988 0,30% 24.645 0,12%

NHN CNG TRC TIP 19.376 0,09% 26.244 0,12% 28.257 0,14%

CHI PH SN XUT CHUNG 661.527 3,11% 507.229 2,33% 519.215 2,51%

Chi ph nhn vin phn xng 19.156 0,09% 25.533 0,12% 29.316 0,14%

Chi ph vt liu, ph tng thay th, vt t tiu

38.178 0,18% 47.184 0,22% 29.313 0,14%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 7.651 0,04% 11.322 0,05% 6.939 0,03%

Chi ph ph tng thay th 28.315 0,13% 33.664 0,15% 21.852 0,11%

Chi ph vt t khc 2.212 0,01% 2.198 0,01% 522 0,00%

Chi ph khu hao ti sn c nh 287.404 1,35% 258.201 1,19% 258.871 1,25%

Chi ph dch v mua ngoi 263.567 1,24% 178.583 0,82% 187.823 0,91%

Chi ph thu chuyn gia O&M 76.686 0,36% 48.945 0,23% 39.186 0,19%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 42.218 0,20%

Chi ph bo him 24.797 0,12% 23.387 0,11% 25.881 0,13%

Chi ph in 561 0,00% 615 0,00% 515 0,00%

Chi ph nc 2.693 0,01% 2.628 0,01% 3.862 0,02%

Trch trc chi ph bo dng nh k 117.527 0,55% 50.331 0,23% 60.790 0,29%

Chi ph mua ngoi khc 41.303 0,19% 52.676 0,24% 15.372 0,07%

Chi ph bng tin khc 53.222 0,25% 333 0,00% 13.891 0,07%

CHNH LCH CHI PH D DANG (489.115) -2,30% 272.273 1,25% 204.459 0,99%

Chnh lch chi ph d dang (quy v du th) (489.115) -2,30% 460.013 2,12% (17.083) -0,08%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% (73.302) -0,34% 221.542 1,07%

CHI PH TI CHNH 633.625 2,98% 486.610 2,24% 865.635 4,19%

CHI PH BN HNG 39.982 0,19% 105.882 0,49% 107.429 0,52%

CHI PH QUN L DOANH NGHIP 23.214 0,11% 27.891 0,13% 42.188 0,20%

GI THNH TON B 21.285.842 100% 21.725.667 100% 20.678.999 100%

Ngun: S liu BSR, EMC tnh ton

84
 Bng 2.18. C cu gi thnh ton b sn phm DO

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 18.516.168 95,06% 20.768.244 95,17% 19.600.117 92,77%

Chi ph du th 18.470.527 94,82% 20.695.033 94,84% 19.534.306 92,46%

Chi ph xc tc ha phm 45.641 0,23% 73.210 0,34% 65.811 0,31%

NHN CNG TRC TIP 20.900 0,11% 23.196 0,11% 26.116 0,12%

CHI PH SN XUT CHUNG 553.221 2,84% 493.936 2,26% 584.825 2,77%

Chi ph nhn vin phn xng 20.623 0,11% 23.200 0,11% 26.913 0,13%

Chi ph vt liu, ph tng thay th, vt t tiu

34.741 0,18% 39.668 0,18% 26.849 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 7.218 0,04% 9.166 0,04% 4.976 0,02%

Chi ph ph tng thay th 25.253 0,13% 28.329 0,13% 20.457 0,10%

Chi ph vt t khc 2.270 0,01% 2.172 0,01% 1.416 0,01%

Chi ph khu hao ti sn c nh 260.366 1,34% 261.802 1,20% 266.146 1,26%

Chi ph dch v mua ngoi 192.056 0,99% 168.434 0,77% 251.340 1,19%

Chi ph thu chuyn gia O&M 61.331 0,31% 44.694 0,20% 42.775 0,20%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 41.271 0,20%

Chi ph bo him 22.345 0,11% 23.688 0,11% 27.415 0,13%

Chi ph in 512 0,00% 526 0,00% 468 0,00%

Chi ph nc 2.490 0,01% 2.436 0,01% 3.321 0,02%

Trch trc chi ph bo dng nh k 64.020 0,33% 51.043 0,23% 117.032 0,55%

Chi ph mua ngoi khc 41.358 0,21% 46.048 0,21% 19.059 0,09%

Chi ph bng tin khc 45.436 0,23% 1.341 0,01% 13.577 0,06%

CHNH LCH CHI PH D DANG (317.290) -1,63% (113.893) -0,52% 52.459 0,25%

Chnh lch chi ph d dang (quy v du th) (317.290) -1,63% 406.178 1,86% (11.319) -0,05%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 192.181 0,88% 63.778 0,30%

CHI PH TI CHNH 636.101 3,27% 506.555 2,32% 727.461 3,44%

CHI PH BN HNG 43.542 0,22% 111.859 0,51% 98.932 0,47%

CHI PH QUN L DOANH NGHIP 26.568 0,14% 31.870 0,15% 36.671 0,17%

GI THNH TON B 19.479.210 100% 21.821.766 100% 21.126.580 100%

Ngun: S liu BSR, EMC tnh ton

85
 Bng 2.19. C cu gi thnh ton b sn phm FO

2011 2012 2013

KHON MC CHI PH Gi tr Gi tr Gi tr
T trng T trng T trng
(ng/tn) (ng/tn) (ng/tn)

NGUYN VT LIU TRC TIP 12.905.819 93,05% 19.993.857 110,99% 19.295.493 96,37%

Chi ph du th 12.878.282 92,86% 19.852.327 110,20% 19.135.848 95,57%

Chi ph xc tc ha phm 27.536 0,20% 141.530 0,79% 159.645 0,80%

NHN CNG TRC TIP 13.640 0,10% 24.189 0,13% 26.367 0,13%

CHI PH SN XUT CHUNG 343.885 2,48% 527.919 2,93% 581.142 2,90%

Chi ph nhn vin phn xng 13.338 0,10% 24.448 0,14% 27.148 0,14%

Chi ph vt liu, ph tng thay th, vt t tiu

22.736 0,16% 53.548 0,30% 26.836 0,13%
hao, vt t d phng, xc tc phng th nghim

Chi ph nhin liu, xc tc PTN 4.797 0,03% 15.423 0,09% 5.425 0,03%

Chi ph ph tng thay th 16.567 0,12% 36.803 0,20% 20.050 0,10%

Chi ph vt t khc 1.372 0,01% 1.322 0,01% 1.361 0,01%

Chi ph khu hao ti sn c nh 172.621 1,24% 268.975 1,49% 260.190 1,30%

Chi ph dch v mua ngoi 108.815 0,78% 187.603 1,04% 253.643 1,27%

Chi ph thu chuyn gia O&M 37.205 0,27% 43.474 0,24% 42.119 0,21%

Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 40.562 0,20%

Chi ph bo him 15.178 0,11% 24.518 0,14% 26.974 0,13%

Chi ph in 95 0,00% 587 0,00% 461 0,00%

Chi ph nc 1.400 0,01% 2.473 0,01% 3.259 0,02%

Trch trc chi ph bo dng nh k 34.234 0,25% 52.372 0,29% 121.220 0,61%

Chi ph mua ngoi khc 20.704 0,15% 64.178 0,36% 19.048 0,10%

Chi ph bng tin khc 26.374 0,19% 1.351 0,01% 13.325 0,07%

CHNH LCH CHI PH D DANG (114.355) -0,82% (3.128.119) -17,36% (745.964) -3,73%

Chnh lch chi ph d dang (quy v du th) (114.355) -0,82% 599.777 3,33% (15.544) -0,08%

Chnh lch chi ph d dang (quy v sn phm) - 0,00% 3.612.738 20,05% (730.420) -3,65%

CHI PH TI CHNH 656.852 4,74% 438.899 2,44% 734.136 3,67%

CHI PH BN HNG 39.245 0,28% 118.409 0,66% 96.144 0,48%

CHI PH QUN L DOANH NGHIP 24.052 0,17% 39.676 0,22% 35.274 0,18%

GI THNH TON B 13.869.139 100% 18.014.829 100% 20.022.592 100%

Ngun: S liu BSR, EMC tnh ton

86
2.3.3.2. Phn tch cc khon mc gi thnh
Gi thnh sn phm ca Nh my c xy dng da trn c s cc khon mc
chi ph ca bng tng hp chi ph SXKD hng nm ph hp vi chun mc k ton.
C th, gi thnh sn xut bao gm ba khon mc chi ph chnh l: CP NVLTT, CP
NCTT v CP SXC. Gi thnh ton b gm ba khon mc trn v cc khon mc sau:
CP ti chnh, CP bn hng v CP qun l doanh nghip. Tuy nhin, vi cch lm nh
vy khng to ra mt cu trc cc khon mc gi thnh mang tnh c th ca loi
hnh NMLD phc v cng tc qun l chi ph, phn tch gi thnh. C cu cc khon
mc gi thnh ca Nh my hin cn mt s bt cp ln sau:
- Khon mc chi ph NVLTT gm chi ph du th v chi ph ha phm xc tc.
Tuy nhin, chi ph du th ang bao gm c chi ph nng lng tiu th ni b
v tn tht (chim khong 7,8% tng chi ph du th quy i theo tnh ton ca
Nh my). iu ny lm tng t trng chi ph du th trong c cu gi thnh;
- Cc chi ph nhn cng nm ri rc nhiu khon mc khc nhau nh: Chi ph
nhn cng trc tip (ch tnh nhn cng trc tip vn hnh, bo dng trong
bin ch), chi ph thu O&M (nm trong khon mc chi ph thu ngoi, thuc
CP SXC), chi ph nhn vin bn hng (nm trong khon mc CP bn hng), chi
ph nhn vin qun l (nm trong khon mc CP QLDN). Theo kinh nghim
ca c, cc chi ph ny nn c tp hp vo khon mc chi ph nhn cng
thun tin cho vic kim sot, qun l v phn tch gi thnh;
- Khon mc chi ph bo dng hin nay l mt khon mc con trong khon mc
chi ph SXC. th hin c vai tr quan trng ca n trong c cu gi thnh
th khon mc ny nn c tch ra thnh mt khon mc ring.
Vi cch nhn nhn nh vy, cu trc cc khon mc gi thnh cn c cu
trc li cho ph hp hn nhn din r hn cc khon mc gi thnh mang tnh c
th (cc i tng chu chi ph c th) ca NMLD, phc v cng tc qun l chi ph.
2.3.4. xut hon thin phng php xy dng gi thnh sn phm
2.3.4.1. xut cu trc khon mc gi thnh
Trn c s phn tch trn, tp th tc gi xut mt cu trc cc khon mc
gi thnh mi, c trnh by trong bng 2.20 di y.

87
 Bng 2.20. Cu trc khon mc gi thnh xut
NGUYN VT LIU TRC TIP
Chi ph du th
Chi ph xc tc ha phm
NHN CNG TRC TIP
Chi ph nhn cng phn xng
Chi ph nhn vin qun l phn xng
Chi ph thu chuyn gia O&M
CHI PH NNG LNG
Chi ph nng lng tiu th ni b v tn tht
Chi ph nng lng tiu th ni b
Tn tht
Chi ph in mua ngoi
CHI PH BO DNG SA CHA
Chi ph dch v bo dng thng xuyn
Trch trc chi ph bo dng nh k
Chi ph ph tng thay th
Chi ph vt t khc
CHI PH SN XUT CHUNG
Chi ph khu hao ti sn c nh
Chi ph bo him
Chi ph nhin liu, xc tc phng th nghim
Chi ph khc (nc, dch v mua ngoi khc, chi ph bng tin khc)
CHNH LCH CHI PH D DANG
Chnh lch chi ph d dang (phn quy v du th)
Chnh lch chi ph d dang (phn quy v sn phm)
CHI PH TI CHNH
Chi ph li vay
Chi ph li vay trung di hn
Chi ph li vay vn lu ng
L do chnh lch t gi
L chnh lch t gi trong thanh ton
L do nh gi s d ngoi t cui k
L chnh lch t gi giai on u t Nh my
Chi ph ti chnh khc
CHI PH BN HNG
Chi ph nhn cng bn hng
Chi ph khu hao TSC phc v bn hng
Chi ph khc
CHI PH QUN L DOANH NGHIP
Chi ph nhn vin qun l doanh nghip
Chi ph khu hao TSC phc v QLDN
Chi ph khc
GI THNH TON B
Ngun: EMC

88
 Cu trc cc khon mc gi thnh mi c mt s khc bit vi cu trc cc
khon mc gi thnh hin ti ca Nh my nhng im sau:
- Xy dng c mt s khon mc mi, mang tnh c th ca NMLD nh: Chi
ph nhn cng trc tip, chi ph nng lng, chi ph bo dng sa cha...;
- Khon mc chi ph nhn cng trc tip c thm chi ph nhn vin qun l phn
xng v chi ph thu chuyn gia O&M;
- Khon mc chi ph nng lng l khon mc hon ton mi, gm chi ph nng
lng tiu th ni b v tn tht v chi ph in mua ngoi;
- Khon mc chi ph bo dng sa cha cng l khon mc mi, gm chi ph
dch v bo dng thng xuyn, trch trc chi ph bo dng nh k, chi ph
ph tng thay th v chi ph vt t khc;
Khon mc chi ph ti chnh c cu trc li thnh ba khon mc ln l: chi ph li
vay, l do chnh lch t gi v chi ph ti chnh khc.
2.3.4.2. xut phng php quy i sn phm d dang
Nh phn tch mc 2.3.1.1, cc SPDD ca Nh my ang c quy i
thnh du th hoc sn phm theo t l 1:1. Xt theo quy trnh cng ngh, phn ln
cc SPDD (loi quy i v sn phm) l tng i gn vi sn phm v ch cn a
vo phi trn l to ra thnh phm. Cc SPDD khc c quy v du th v tnh cht
ca cc SPDD ny l gn vi du th v c a tr li ch bin t u nh du th.
Tuy nhin, c s khoa hc ca vic quy i SPDD l cha cao v t l quy i
1:1 cha thc s phn nh ng gi tr ca SPDD (coi gi tr ca SPDD bng gi tr
ca thnh phm), iu ny tc ng n chnh xc ca gi thnh sn phm. y l
mt tn ti m BSR quan tm nhng cha gii quyt c.
tng chnh xc ca gi thnh, trn c s nghin cu quy trnh cng ngh
ca Nh my v phi hp vi cc chuyn gia trong lnh vc lc ha du ca BSR,
NMLD ca c v Vin Du kh Vit Nam, tp th tc gi xut mt s iu
chnh trong phng php quy i SPDD v khuyn ngh BSR nghin cu p dng. C
th nh sau:
a. Phng php quy i cc SPDD thuc phn on Xng
Nguyn l ca phng php l xc nh gi tr ca cc cu t c s dng
pha xng thng qua cc ch tiu cht lng nh hng chnh n tnh cht ca cu t
so vi sn phm xng. Cc ch tiu cht lng c xem xt l ch s Octan (RON), t
trng v p sut hi Reid (RVP).

89
 - Nu ch s RON ca cu t nh hn RON ca xng 92/95 th gi tr ca cu t
s thp hn gi tr ca xng;
- Nu cu t c t trng cng nh th gi tr cng cao;
- Nu RVP ca cu t thp th c th tn dng nhiu Mixed C4 phi trn (thay
v sn xut LPG) v Mixed C4 c ch s RON cao v c li cho t trng.
Phng php ny c gii thiu trong ti liu hng dn ca Technip
(Favennec, 2003) v thc t c NMLD ca c p dng nh gi bn cc sn
phm trung gian lc du.
NMLD Dung Qut, cc SPDD (cu t) thuc phn on Xng bao gm
Reformate, Isomerate, RFCC Naphtha, NHT Feed v CCR Feed. T l quy i SPDD
c xut l t l gia gi tr ca cu t v gi bn Xng (Dung Qut Price). Trong
gi tr ca cu t c xc nh theo cc cng thc sau:

Gi tr ca cu t = (A1 + A2) x A3 - A4
Trong :
RONM95: Ch s RON ca xng 95 RONM92: Ch s RON ca xng 92
RONcu t: Ch s RON ca cu t RONMixed C4: Ch s RON ca Mixed C4
RVPxng: p sut hi Reid ca xng (kPa)
RVPcu t: p sut hi Reid ca cu t (kPa)
RVPMixed C4: p sut hi Reid ca Mixed C4 (kPa)
PM95: Gi bn xng 95 (VND/tn) PM92: Gi bn xng 92 (VND/tn)
PMixed C4: Gi bn Mixed C4 (VND/tn) Dcu t: T trng ca cu t (g/cm3)
(Gi bn xng 95/92, mixed C4 l gi bn sn phm trong k tnh gi thnh sn phm
trc gn nht).

90
 Tuy nhin, do mt s ch tiu Nh my khng theo di, tnh ton thng xuyn
nn nhm tc gi s dng cc s liu gi nh theo ti liu thit k, ti liu k thut
v tnh ton t phn mm m phng vi trng hp nguyn liu hn hp gm 85%
du Bch H v 15% du nhp (gn vi c cu nguyn liu hin ti ca Nh my).
Cc gi nh ny c th khng hon ton chnh xc trn thc t nhng th hin ng
quy lut, tnh cht cc dng ra, dng vo ca cc cm cng ngh ca Nh my. C th:
- NHT Feed: RVP = 26,2 (kPa);
- CCR Feed: RVP = 7,40 (kPa); RON = 43,4;
- Mixed C4: RVP = 440 (kPa); RON = 98,7 v T trng = 0,591 (g/cm3);
- Gi bn Mixed C4 c tnh bng gi bn LPG.
Tip theo, t l quy i hng thng s c xc nh theo cng thc sau:
T l quy i = Gi tr ca cu t : Gi bn xng 95/92
Kt qu tnh ton th nghim c tng hp trong bng 2.21 di y (chi tit
tnh ton xem ph lc 4):
Bng 2.21. T l quy i cu t so vi xng 95/92
Reformate Isomerate FCC Naphtha NHT Feed CCR Feed
M95 M92 M95 M92 M95 M92 M95 M92 M95 M92
01/2013 1,085 1,110 0,913 0,934 0,990 1,012 0,767 0,784 0,694 0,710
02/2013 1,097 1,124 0,898 0,920 0,991 1,015 0,766 0,784 0,690 0,706
03/2013 1,112 1,148 0,875 0,904 0,982 1,014 0,663 0,685 0,551 0,569
04/2013 1,096 1,125 0,883 0,907 0,986 1,013 0,738 0,758 0,612 0,629
05/2013 1,121 1,157 0,864 0,893 0,984 1,016 0,693 0,715 0,539 0,556
06/2013 1,109 1,139 0,881 0,905 0,993 1,020 0,743 0,763 0,644 0,662
07/2013 1,127 1,169 0,860 0,892 0,983 1,019 0,627 0,650 0,482 0,500
08/2013 1,107 1,134 0,895 0,916 0,993 1,016 0,766 0,784 0,675 0,692
09/2013 1,113 1,143 0,882 0,905 0,989 1,015 0,736 0,756 0,634 0,651
10/2013 1,108 1,135 0,874 0,895 0,992 1,015 0,769 0,787 0,679 0,695
11/2013 1,106 1,135 0,881 0,904 0,988 1,014 0,720 0,739 0,611 0,627
12/2013 1,102 1,134 0,880 0,905 0,983 1,011 0,688 0,707 0,566 0,582
Bnh qun 1,107 1,138 0,882 0,907 0,988 1,015 0,723 0,743 0,615 0,632
Ngun: EMC tnh ton da trn cc s liu ca BSR
b. Phng php quy i cc SPDD thuc phn on DO
Cc cu t thuc phn on DO gm LGO, HGO, HDT LCO Feed v LCO. T
l quy i c xut l t l gia gi tr cu t v gi bn DO. Gi tr ca cu t
c xc nh da trn t trng ca cu t so vi t trng ca DO theo cng thc sau:

91
Trong :
PDO: Gi bn DO (Dung Qut Price)
DDO: T trng DO
Dcu t: T trng cu t
Ring i vi HDT LCO Feed, y l dng LCO t phn xng RFCC c
a n phn xng LCO-HDT x l nhm tng n nh v gim hm lng
lu hunh v quan trng nht l nng cp ch s cetan phi trn DO. Do gi tr
ca SPDD ny c th c xc nh theo cng thc trn v tr i chi ph x l (ch
yu l chi ph H2). Chi ph H2 c quy i so vi gi bn FO thng qua nhit tr.
Tip theo , t l quy i s c xc nh theo cng thc sau:
T l quy i = Gi tr ca cu t : Gi bn DO
Kt qu tnh ton th nghim c tng hp trong bng 2.22 di y (chi tit
tnh ton xem ph lc 5):
Bng 2.22. T l quy i cu t so vi DO
LGO HGO HDT LCO Feed HDT LCO
01/2013 1,016 0,982 0,925 0,969
02/2013 1,015 0,984 0,918 0,966
03/2013 1,015 0,985 0,931 0,976
04/2013 1,016 0,983 0,923 0,982
05/2013 1,019 0,981 0,923 0,971
06/2013 1,013 0,983 0,929 0,974
07/2013 1,013 0,981 0,928 0,972
08/2013 1,013 0,983 0,927 0,971
09/2013 1,014 0,985 0,922 0,968
10/2013 1,017 0,988 0,922 0,968
11/2013 1,019 0,988 0,923 0,969
12/2013 1,018 0,987 0,923 0,966
Bnh qun 1,016 0,984 0,925 0,971
Ngun: EMC tnh ton da trn cc s liu ca BSR
c. Phng php xc nh gi tr RFCC Feed
Hin nay RFCC Feed ang c Nh my quy i thnh 4 sn phm l LPG,
Xng, DO v FO. Tuy nhin, nu xt theo quy trnh cng ngh, y l dng cn chng
ct kh quyn (Residue) c to ra ngay sau khi du th qua phn xng CDU v
phi tri qua rt nhiu cng on x l khc mi c th tr thnh sn phm, do Nh
my nn xc nh gi tr RFCC Feed cn c trn chi ph Du th. Gi tr ca RFCC
Feed c th c xc nh nh sau:

92
Trong :
Vresidue: Gi tr Residue
P i: Chi ph loi du th i dng ch bin trong thng
D i: T l loi du th i trong hn hp du ch bin
Ri : T l Residue trong loi du th i (theo Crude oil assay)
d. Phng php quy i Off-spec LPG
V bn cht, Off-spec LPG l sn phm LPG khng t mt s tiu chun
thnh LPG thng phm v c s dng ch yu t l hi cc phn xng
cng ngh cng vi FO. V vy, nu xt v mc ch s dng, sn phm d dang ny
nn c quy i v FO cn c vo nhit tr so vi FO.
e. Tnh ton th nghim
Trn c s cc s liu/ ti liu thu thp c nhm tc gi th tnh ton gi
thnh sn phm ca NMLD Dung Qut trong 3 thng (02-04/2013) trong gi nh
t l quy i sn phm d dang phn on Xng theo xut ca nhm tc gi trong
mc (a) trn v cc t l quy i sn phm khc khng thay i. Kt qu tnh ton
gi thnh sn xut sn phm c th hin trong bng 2.23 di y:
Bng 2.23. Kt qu tnh ton th nghim gi thnh sn xut sn phm
Thng 2/2013 Thng 3/2013 Thng 4/2013
Sn phm Gi thnh Gi thnh Chnh Gi thnh Gi thnh Chnh Gi thnh Gi thnh Chnh
mi hin nay lch mi hin nay lch mi hin nay lch
Propylene 20.912.109 21.103.818 (191.709) 21.591.400 21.744.380 (152.980) 18.867.499 18.963.541 (96.042)
LPG 22.356.321 22.457.565 (101.244) 20.302.028 20.442.825 (140.797) 20.002.409 20.108.682 (106.273)
Mogas 95 20.490.392 20.503.036 (12.644) 20.248.471 20.388.480 (140.009) 19.927.288 20.063.909 (136.620)
Mogas 92 20.473.855 20.512.406 (38.551) 20.242.612 20.390.248 (147.637) 19.920.331 20.051.344 (131.013)
JetA1 19.607.777 19.779.712 (171.935) 19.278.280 19.416.879 (138.599) 18.295.352 18.388.540 (93.189)
DO 21.137.716 21.149.060 (11.345) 20.549.348 20.667.585 (118.237) 20.029.091 20.131.671 (102.580)
FO 20.862.682 20.689.109 173.573 19.288.939 19.224.407 64.532 19.159.536 19.156.185 3.352

Ngun: EMC tnh ton

C th thy, nu thay i t l quy i sn phm d dang theo xut ca
nhm tc gi th gi thnh ca hu ht cc sn phm u gim so vi gi thnh hin
nay ca Nh my. Tuy nhin m bo mc chnh xc hn th Nh my cn
nghin cu cch quy i cc sn phm d dang khc (DO, RFCC Residue,...) v a
vo p dng mt cch ng b.

93
 CHNG 3.
MT S GII PHP GIM GI THNH SN PHM CHO
NH MY LC DU DUNG QUT

3.1. Phn tch cc yu t chnh nh hng n gi thnh sn phm

3.1.1. Phn tch c cu cc khon mc gi thnh xut
Gi thnh sn xut/ gi thnh ton b ca tng loi sn phm c xc nh cng
ch mang tnh tng i. Bn cnh , do c th cng ngh ca Nh my l cng mt
nguyn liu u vo lun cho ra ng thi 7 loi sn phm nn thay i chi ph trong c
cu gi thnh ca sn phm ny th cng tc ng n c cu chi ph trong gi thnh ca
cc sn phm khc. Do vy, phn ny, nhm tc gi tp trung phn tch c cu cc
khon mc gi thnh sn phm nh xut trong mc 2.3.3.3 gc tng th ton
Nh my. C cu cc khon mc gi thnh tng sn phm ca Nh my c th hin
trong bng 3.1 di y.
Bng 3.1. C cu khon mc gi thnh tng sn phm ca Nh my
2011 2012 2013
KHON MC CHI PH Gi tr T Gi tr T Gi tr T
(ng/tn) trng (ng/tn) trng (ng/tn) trng
NGUYN VT LIU TRC TIP 18.111.107 86,20% 19.376.152 86,81% 18.026.534 84,27%
Chi ph du th 18.063.575 85,98% 19.284.633 86,40% 17.927.673 83,81%
Chi ph xc tc ha phm 47.531 0,23% 91.519 0,41% 98.861 0,46%
NHN CNG TRC TIP 108.251 0,52% 92.832 0,42% 96.499 0,45%
Chi ph nhn cng phn xng 21.482 0,10% 23.710 0,11% 26.386 0,12%
Chi ph nhn vin qun l phn xng 21.229 0,10% 23.679 0,11% 27.193 0,13%
Chi ph thu chuyn gia O&M 65.539 0,31% 45.444 0,20% 42.920 0,20%
CHI PH NNG LNG10 1.678.664 7,99% 1.792.004 8,03% 1.665.882 7,79%
Chi ph nng lng tiu th ni b v tn tht 1.678.037 7,99% 1.791.469 8,03% 1.665.412 7,79%
Chi ph nng lng tiu th ni b 1.539.846 7,33% 1.643.936 7,37% 1.528.261 7,14%
Tn tht 138.191 0,66% 147.533 0,66% 137.152 0,64%
Chi ph in mua ngoi 627 0,00% 536 0,00% 469 0,00%
CHI PH BO DNG SA CHA 109.642 0,52% 82.870 0,37% 181.889 0,85%
Chi ph dch v bo dng thng xuyn - 0,00% - 0,00% 41.873 0,20%
Trch trc chi ph BD nh k 81.402 0,39% 51.915 0,23% 117.964 0,55%
Chi ph ph tng thay th 25.912 0,12% 28.739 0,13% 20.630 0,10%
Chi ph vt t khc 2.327 0,01% 2.216 0,01% 1.422 0,01%
CHI PH SN XUT CHUNG 406.973 1,94% 331.609 1,49% 335.714 1,57%
Chi ph khu hao ti sn c nh 279.148 1,33% 266.266 1,19% 266.912 1,25%
Chi ph bo him 24.035 0,11% 24.085 0,11% 27.511 0,13%
Chi ph nhin liu, xc tc phng th nghim 12.382 0,06% (9.409) -0,04% 5.102 0,02%

10
Chi ph nng lng tiu th ni b v tn tht trung bnh c gi nh ln lt l 7,8% v 0,7% tng chi ph
du th (theo nh mc ban hnh)
94
 2011 2012 2013
KHON MC CHI PH Gi tr T Gi tr T Gi tr T
(ng/tn) trng (ng/tn) trng (ng/tn) trng
Chi ph khc 91.408 0,44% 50.667 0,23% 36.189 0,17%
Chi ph nc 2.663 0,01% 2.485 0,01% 3.328 0,02%
Chi ph dch v mua ngoi khc 42.624 0,20% 46.853 0,21% 19.248 0,09%
Chi ph bng tin khc 46.121 0,22% 1.328 0,01% 13.614 0,06%
CHNH LCH CHI PH D DANG (193.358) -0,92% (112.940) -0,51% 32.842 0,15%
Chnh lch chi ph d dang (quy v du th) (193.358) -0,92% 419.673 1,88% (11.579) -0,05%
Chnh lch chi ph d dang (quy v sn phm) - 0,00% (532.614) -2,39% 44.421 0,21%
CHI PH TI CHNH 714.340 3,40% 610.659 2,74% 920.646 4,30%
Chi ph li vay 281.090 1,34% 359.131 1,61% 269.094 1,26%
Chi ph li vay trung di hn 221.724 1,06% 198.560 0,89% 141.997 0,66%
Chi ph li vay vn lu ng 59.366 0,28% 160.571 0,72% 127.096 0,59%
L do chnh lch t gi 427.660 2,04% 247.406 1,11% 640.062 2,99%
L chnh lch t gi trong thanh ton 219.303 1,04% 34.527 0,15% 78.043 0,36%
L do nh gi s d ngoi t cui k 96.674 0,46% 103.479 0,46% 339.500 1,59%
L chnh lch t gi giai on u t 111.683 0,53% 109.400 0,49% 222.519 1,04%
Chi ph ti chnh khc 5.590 0,03% 4.122 0,02% 11.490 0,05%
CHI PH BN HNG 45.901 0,22% 112.867 0,51% 95.960 0,45%
Chi ph nhn cng bn hng 3.613 0,02% 4.230 0,02% 4.306 0,02%
Chi ph khu hao TSC phc v bn hng 26.765 0,13% 26.109 0,12% 22.015 0,10%
Chi ph khc 15.524 0,07% 82.528 0,37% 69.638 0,33%
CHI PH QUN L DOANH NGHIP 27.869 0,13% 33.745 0,15% 35.265 0,16%
Chi ph nhn vin qun l doanh nghip 16.837 0,08% 18.888 0,08% 17.772 0,08%
Chi ph khu hao TSC phc v QLDN 3.788 0,02% 3.952 0,02% 3.639 0,02%
Chi ph khc 7.244 0,03% 10.905 0,05% 13.855 0,06%
GI THNH TNG SN PHM 21.009.388 100% 22.319.798 100% 21.391.232 100%

Ngun: EMC tnh ton theo s liu ca BSR

Theo c cu gi thnh c xut, c th thy mt s loi chi ph c t trng
ln trong gi thnh sn phm bao gm: CP du th, CP nng lng tiu th ni b v
tn tht, CP ti chnh, CP bo dng v CP nhn cng trc tip. Trong :
- CP du th chim t trng ln nht trong gi thnh sn phm (nm 2011 l
85,98%, nm 2012 l 86,40% v nm 2013 l 83,81%);
- CP nng lng tiu th ni b v tn tht chim t trng ln th hai trong gi
thnh sn phm (nm 2011 l 7,99%, nm 2012 l 8,03% v 2013 l 7,79%);
- CP ti chnh chim t trng ln th ba trong gi thnh sn phm (nm 2011 l
3,40%, nm 2012 l 2,74% v nm 2013 l 4,30%);
- So vi cc chi ph trn, CP bo dng v CP nhn cng trc tip chim t trng
nh trong gi thnh sn phm (CP bo dng chim bnh qun khong 0,58%
v CP nhn cng trc tip chim bnh qun khong 0,46%).

95
 Bn cnh , c thm c s xut gii php gim gi thnh sn phm, trn c
s cc ti liu thu thp c, nhm tc gi so snh mt s chi ph ca Nh my vi cc
NMLD trong khu vc ng Nam bao gm: chi ph du th, chi ph sn xut bin i
(chi ph in, nc, xc tc, ha cht,...), chi ph sn xut c nh (chi ph nhn cng,
bo dng, phng th nghim, bo him,) v tng chi ph sn xut. Cc c s c
s dng tnh ton cc ch tiu trn gm:
- D liu cc NMLD trong khu vc ng Nam c thng k t Tp ch Oil
and Gas Journal trung bnh trong hai nm 2010 v 2011;
- T gi trung bnh nm 2010 l 18.615 VN/USD v trung bnh nm 2011 l
20.461 VN/USD;
- Chi ph bin i (USD/thng du th) ca NMLD Dung Qut c tnh ton t
chi ph nc, xc tc ha phm, in...;
- Chi ph c nh (USD/thng du th) ca NMLD Dung Qut c tnh ton t
chi ph nhn cng trc tip, chi ph nhn vin phn xng, chi ph vt liu, ph
tng thay th, vt t tiu hao, vt t d phng, xc tc phng th nghim, chi ph
dch v mua ngoi (khng bao gm in, nc), chi ph bng tin khc.
Kt qu tnh ton ca NMLD Dung Qut so vi NMLD khu vc ng Nam
c th hin trong bng 3.2 di y:
Bng 3.2. Kt qu so snh chi ph vn hnh ca BSR vi cc nh my trong khu
vc ng Nam
2010 2011
Ch tiu ng ng
BSR BSR
Nam Nam
Gi du th bnh qun (USD/thng) 91,03 81,51 119,25 111,63
Tng chi ph sn xut 3,32 3,03 2,48 3,86
Chi ph c nh (USD/thng) 2,88 1,91 2,09 1,95
Chi ph bin i (USD/thng) 0,44 1,12 0,39 1,91
Ngun: Oil & Gas Journal v BSR
Kt qu tnh ton cho thy:
- Chi ph du th ca Nh my qua cc nm u cao hn chi ph bnh qun ca
khu vc;
- V chi ph c nh: chi ph c nh NMLD Dung Qut trong 2 nm 2010 v
2011 cao hn so vi cc NMLD khu vc ng Nam ch yu n t chi ph
dch v mua ngoi (chi ph thu chuyn gia vn hnh, chi ph dch v mua ngoi
khc) chim 62 67% chi ph c nh do NMLD Dung Qut mi i vo hot
ng v nm bit lp vi cc nh my khc;
96
 - V chi ph bin i v tng chi ph sn xut: chi ph bin i NMLD Dung Qut
thp hn so vi cc NMLD khu vc ng Nam , tuy nhin chi ph c nh li
cao hn. Do , nhn chung tng chi ph sn xut ca NMLD Dung Qut nm
2010 cao hn so vi khu vc khong 10% v nm 2011 do chi ph c nh gim
27% so vi chi ph c nh nm 2010 nn tng chi ph sn xut trong nm 2011
thp hn 36% so vi tng chi ph sn xut cc NMLD trong khu vc.
3.1.2. Phn tch nhy
nh gi mc nh hng ca cc yu t chi ph n gi thnh sn phm,
nhm tc gi tin hnh phn tch nhy ca tt c cc khon mc chi ph s dng s
liu ca nm 2013. Di y l kt qu phn tch nhy i vi cc khon mc chi ph
c nh hng ng k ti gi thnh sn phm.
3.1.2.1. Phn tch nhy vi bin ng chi ph du th
Chi ph du th ca Nh my lun thay i (do Nh my s dng nhiu ngun
du th khc nhau, cc chi ph lin quan c s bin ng...) do gi thnh tng sn
phm ca Nh my cng thay i. nh gi tc ng ca chi ph du th ti gi
thnh sn phm, nhm tc gi phn tch nhy ca chi ph du th khi chi ph du
th tng gim +/- 1%.

nhy vi Chi ph du th
21.600.000

21.500.000
ng/tn

21.400.000

21.300.000

21.200.000

21.100.000

21.000.000

Hnh 3.1. nhy ca gi thnh tng sn phm vi chi ph du th

Kt qu trn cho thy, khi chi ph du th gim 1% th gi thnh tng sn phm
gim 0,84% (tng ng vi mc gim bnh qun khong 180.000 ng/tn sn phm).
3.1.2.2. Phn tch nhy vi bin ng chi ph nng lng
Theo c cu gi thnh xut, chi ph nng lng (bao gm tiu hao nng
lng ni b, tn tht trong qu trnh sn xut v nng lng mua ngoi) ca BSR nm
97
2013 l khong 7,8% tng gi thnh sn phm, do nhm tc gi chn 7,8% l
trng hp c s v phn tch bin ng chi ph ny mc +/-5%.

nhy vi Chi ph nng lng

21.500.000

21.450.000

ng/tn 21.400.000

21.350.000

21.300.000

21.250.000

21.200.000
-5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5%

Hnh 3.2. nhy ca gi thnh tng sn phm vi Chi ph nng lng

Kt qu phn tch nhy cho thy, nu Nh my gim c 5% mc tiu th
nng lng (t 7,8% xung cn 7,4%) th gi thnh tng sn phm s gim bnh qun
0,39% (tng ng vi mc gim khong 83.000 ng/tn sn phm).
3.1.2.3. Phn tch nhy vi bin ng chi ph ti chnh
Chi ph ti chnh ca BSR bao gm: chi ph li vay trung di hn, chi ph li vay
vn lu ng, l chnh lch t gi trong thanh ton, l chnh lch t gi giai on u
t Nh my... nh gi tc ng ca chi ph ti chnh ti gi thnh tng sn phm,
nhm tc gi phn tch nhy gi thnh tng sn phm vi chi ph ti chnh khi
chi ph ti chnh bin ng +/- 5%.

nhy vi Chi ph ti chnh

21.460.000
21.440.000
21.420.000
ng/tn

21.400.000
21.380.000
21.360.000
21.340.000
21.320.000
21.300.000
21.280.000
-5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5%

Hnh 3.3. nhy ca gi thnh tng sn phm vi chi ph ti chnh

98
 Kt qu phn tch nhy cho thy nu Nh my tit gim c 5% chi ph ti
chnh gi thnh tng sn phm gim c 0,22% (tng ng vi mc gim khong
46.000 ng/tn sn phm).
3.1.2.4. Phn tch nhy vi bin ng chi ph bo dng sa cha
Chi ph bo dng gm: chi ph bo dng nh k, chi ph bo dng thng
xuyn v chi ph vt t ph tng. nhy ca gi thnh tng sn phm vi chi ph bo
dng khi chi ph bo dng bin ng +/- 5% c th hin trong hnh 3.4 di y.

nhy vi Chi ph bo dng

21.405.000

21.400.000

21.395.000
ng/tn

21.390.000

21.385.000

21.380.000

21.375.000

21.370.000
-5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5%

Hnh 3.4. nhy ca gi thnh tng sn phm vi chi ph bo dng

Nh vy, khi chi ph bo dng gim 5% th gi thnh tng sn phm gim
c 0,04% (tng ng vi mc gim khong 9.000 ng/tn sn phm).
3.1.2.5. Phn tch nhy vi bin ng chi ph nhn cng trc tip

nhy vi Chi ph nhn cng

21.398.000
21.396.000
21.394.000
ng/tn

21.392.000
21.390.000
21.388.000
21.386.000
21.384.000
21.382.000
21.380.000
-5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5%

Hnh 3.5. nhy ca gi thnh tng sn phm vi chi ph nhn cng trc tip

99
 Khi nh gi tc ng ca chi ph nhn cng ti gi thnh tng sn phm, nhm
tc gi ng trn gic ca k ton qun tr, tc l nhn cng l i tng chu ph, chi
ph nhn cng trc tip gm CP nhn cng phn xng, CP nhn vin qun l phn
xng v CP thu chuyn gia O&M) v phn tch nhy gi thnh tng sn phm vi
chi ph nhn cng khi chi ph ny bin ng +/- 5%. Nu chi ph nhn cng gim c
5% th gi thnh tng sn phm gim 0,02% (tng ng vi mc gim gn 5.000
ng/tn sn phm).
Nhn xt chung:
- Chi ph du th, chi ph nng lng v chi ph ti chnh c tc ng ln nht
n gi thnh sn phm ca Nh my. Gi thnh sn phm s gim khong
180.000 ng/tn nu chi ph du th gim 1%, gim khong 83.000 ng/tn
nu chi ph nng lng gim 5% v gim 46.000 ng/tn nu chi ph ti chnh
gim 5% trong iu kin cc yu t khc khng thay i;
- Bn cnh cc yu t chi ph trn th gi thnh sn phm cn chu tc ng ca
cc yu t nh chi ph bo dng v chi ph nhn cng. Tuy nhin, mc tc
ng ca cc yu t ny l khng ln;
- i vi cc yu t chi ph khc, mc tc ng n gi thnh sn phm l
khng ng k khi chi ph thay i trong khong +/- 5%;
- Kt qu tng hp phn tch nhy cc yu t chi ph vi gi thnh sn phm
(khng tnh chi ph du th) c th hin trong hnh 3.6 di y.
nhy ca gi thnh tng sn phm
21.500.000

21.450.000

21.400.000
ng/tn

21.350.000

21.300.000

21.250.000

21.200.000
-5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5%
Chi ph bo dng Chi ph nng lng Chi ph ti chnh
Chi ph nhn cng Gi thnh c s

Hnh 3.6. nhy ca gi thnh tng sn phm (+/- 5%)

100
3.1.3. Phn tch cc yu t chi ph chnh nh hng ti gi thnh sn phm
Gi thnh sn phm c cu thnh bi rt nhiu chi ph khc nhau, trong phm
vi nghin cu ny nhm tc gi ch tp trung phn tch, nh gi mt s yu t chi ph
chnh/ chi ph c th c nh hng ln n gi thnh sn phm. Trn c s phn tch
c cu gi thnh, phn tch nhy, kinh nghim gim chi ph tng hp c t cc
NMLD ca Indonesia v c v nhn thc ca tp th tc gi, cc yu t chi ph chnh
cn c c hi gim c (kim sot c) gm:
- Chi ph du th (tp trung vo chi ph hao ht du th trong vn chuyn v nhp);
- Chi ph nng lng;
- Chi ph ti chnh;
- Chi ph bo dng;
- Chi ph nhn cng trc tip (gim chi ph thu nhn cng O&M trong di hn).
Di y, nhm tc gi s phn tch c th tng khon mc chi ph nu trn
nhm xut gii php gim chi ph, h gi thnh sn phm.
3.1.2.1. Chi ph du th
Nh phn tch trn, chi ph du th hin chim hn 80% trong gi thnh
sn phm ca NMLD Dung Qut vi ngun du th hn hp ngt - chua, trong
chim t trng ln vn l du ngt Bch H (c gi kh cao so vi gi du trong khu
vc - cao hn khong 7 12%)11 v vy chi ph du th s l yu t quan trng tc
ng n vic tng/gim gi thnh ca NMLD Dung Qut so vi cc NMLD trong khu
vc ng Nam . Trong phn ny, nhm tc gi s phn tch c cu chi ph du th
v cc nhn t nh hng ln n loi chi ph ny ca Nh my.
a. C cu chi ph du th
Vi NMLD Dung Qut, hin c hai ngun du th cung cp cho nh my l du
th ngt trong nc (ch yu t cc m du ti khu vc thm lc a pha Nam) v du
th nhp khu (ch yu t khu vc Trung ng). S liu thng k t khi nh my i
vo vn hnh n nay cho thy c cu chi ph ca hai ngun du th ny trong gi
thnh sn phm l tng i khc nhau, chi tit xem hnh di y:

11
Chin lc pht trin sn xut kinh doanh cho Cng ty TNHH MTV Lc ha du Bnh Sn
101
 Ngun: Phng Kinh doanh du th, BSR
Hnh 3.7. C cu tng chi ph du th cho NMLD Dung Qut nm 2013
Hnh trn cho thy trong tng chi ph du th th chi ph mua du th (gi du
th v ph ph th trng - Premium) l ln nht, chim khong 98,5% i vi du
trong nc v 99,4% i vi du nhp khu. Cc chi ph cn li ch chim t trng nh
(1,5% vi du trong nc v 0,6% vi du nhp khu) nhng v mt gi tr tuyt i
th khng phi l con s nh. C cu cc chi ph cn li (ngoi gi du th v ph ph
th trng) c th hin trong hnh 3.8 di y.

Ngun: Phng Kinh doanh du th, BSR

Hnh 3.8. C cu chi ph du th ngoi gi mua v ph ph th trng nm 2013
Trong s cc chi ph ngoi gi du th v ph ph th trng, c th thy vi
du trong nc, chi ph vn chuyn chim t trng ln nht, tip theo l chi ph hao
ht du th trong qu trnh vn chuyn v nhp. i vi du nhp khu, chi ph ln
nht l ph bo lnh ngn hng v ph xc nhn th tn dng (L/C), sau l cc chi
ph hao ht v y thc nhp khu.
102
- Chi ph mua du th:
Ngun du th trong nc cung cp cho Nh my ch yu l du Bch H
(khong 130 nghn thng/ngy), i Hng (khong 10 nghn thng/ngy),
v mt phn nh du T Gic Trng. Trong , gi du th Bch H v
i Hng c xc nh theo cng thc gi do PVN quy nh v theo
hng c li hn so vi gi cnh tranh; du T Gic Trng c mua theo
hnh thc u thu. Ngoi ra, ph ph th trng - Premium (i vi du
Bch H v i Hng) cng c PVN quy nh v iu chnh 6
thng/ln;
i vi du th nc ngoi, Nh my nhp mt s loi du nh Seria
Light, Kikeh, Champion, Miri light, Azeri... theo hnh thc mua di hn
(term) vi gi bn c quy nh theo hp ng hay mua giao ngay (spot)
theo gi th trng.
- Cc loi chi ph bt buc khc: Nhng chi ph nh CP gim nh, CP ng cu
s c trn du, CP thu tu lai dt, CP bo him, CP vn chuyn c quy nh
c th trong cc hp ng v hon ton ph thuc vo m phn gia BSR vi
cc bn lin quan. Nu khng tnh CP vn chuyn th cc chi ph ny chim
khong 0,1% tng chi ph du th (trong nc v nhp khu).
- Chi ph phi tr cho PVOil: Do PVOil hin l n v i din mua du th nn
BSR phi tr cho PVOil nhng loi chi ph sau:
Chi ph dch v bay: y l chi ph ch c i vi du Bch H do quy
nh ca m. BSR phi thanh ton khon chi ph ny thng qua PVOil v
ph thuc hon ton vo m phn gia PVOil vi n v cung cp dch
v bay. Chi ph ny hin chim khong 0,03% chi ph du th trong nc;
Chi ph y thc nhp khu: y l chi ph ch c i vi du th nhp
khu v BSR phi tr cho PVOil, chim khong 0,12% chi ph du th
nhp khu.
- Ph bo lnh ngn hng v Ph xc nhn th tn dng (L/C): Cc chi ph ny ch
pht sinh vi du nhp khu v BSR phi tr cho Ngn hng. Chi ph ny hin
chim khong 0,2% tng chi ph du th nhp khu;
- Chi ph hao ht trong vn chuyn v nhp du th: y l chi ph pht sinh do
chnh lch gia vn n (bill of lading) v thc t nhp kho. Hin nay chi ph
ny chim khong 0,34% tng chi ph du th i vi du trong nc v
khong 0,18% i vi du nhp khu.

103
 Trn c s cc d liu thu thp c, nhm tc gi nhn thy phn ln cc
khon mc trong tng chi ph du th mang tnh khch quan v ph thuc vo yu t
bn ngoi (m phn gia BSR v cc bn lin quan), kh kim sot. V vy, nu xt
trong ni ti Nh my th c hai yu t l chi ph hao ht trong vn chuyn v nhp
du th v chnh lch chi ph mua du th do bin ng t gi ngoi t l c th gim
thiu. Chi ph do hao ht trong vn chuyn v nhp du th s c phn tch di
y, cn yu t bin ng t gi s c phn tch sau trong phn Chi ph ti chnh.
b. Chi ph hao ht trong vn chuyn v nhp du th
kim sot tt hao ht trong khu vn chuyn v nhp du th, BSR xy
dng, ban hnh nh mc hao ht trong khu vn chuyn v nhp du th v cc quy
trnh lin quan gm: Quy trnh gim st s liu giao nhn du th t tu ln bn s
BSR-PLG-PSG-014; Quy trnh kim sot s liu giao nhn du th t m n kho
cha NMLD Dung Qut s BSR-PLG-PSG-015; Quy trnh x l hng mua du th
hao ht vt nh mc s BSR-COM-DT-004.
c nh mc ph hp vi thc t, BSR ra quyt nh s 2484/Q-BSR
ngy 18/9/2012 v vic iu chnh v b sung thm nh mc hao ht vn chuyn du
th v hao ht nhp du th vo B nh mc. Tuy nhin, theo s liu thng k thc t
ca 12 thng nm 2012 v 08 thng nm 2013 v hao ht trong vn chuyn v giao
nhn du th th mc hao ht bnh qun trong thng lun thp hn nh mc c
ban hnh (0,5%) (chi tit xem hnh 3.9). Do , vic iu chnh nh mc hao ht
trong vn chuyn v nhp du th trong thi gian ti l cn thit.
Ngoi ra, cng theo s liu thng k chi tit v vic nhp du th cho Nh my
cc nm qua cho thy t l hao ht trong vn chuyn v nhp i vi du th nhp
ngoi lun thp hn kh nhiu so vi du th ni a mc d cung ng vn chuyn
du th ni a ngn hn nhiu so vi cung ng vn chuyn du th nhp t khu
vc Trung ng. y l mt yu t cn xem xt c th v c gii php ph hp.
0,6%

0,5%
0,44%
0,4%
0,31% 0,29%
0,26% 0,27%0,30% 0,28%
0,3% 0,25%
0,22% 0,19%
0,17%
0,2% 0,14%
0,12%
0,08%
0,1% 0,06% 0,05% 0,04%
0,04% 0% 0%
0,0%

Hao ht thc t nh mc

Ngun: Bo co tnh hnh kim sot tiu hao hng thng BSR
Hnh 3.9. Hao ht trong vn chuyn v nhp du th giai on 2012-2013
104
 c. Chi ph du th trong iu kin m rng NMLD
Hin ti, BSR ang hp tc cng vi t vn JGC nghin cu nng cng sut
phn xng lc SRU, ng thi lp Bo co nghin cu kh thi nng cp NMLD
Dung Qut c th ch bin du th rp nng vi tng cng sut ton Nh my ln
n 9,5 triu tn/nm. Mt trong cc mc tiu quan trng ca vic nng cp m rng
Nh my l c th a dng ha c ngun nguyn liu du th u vo (trong iu
kin ngun du th ngt trong nc ang ngy cng suy gim) v gim chi ph du th
do tn dng c cc ngun du th gi thp hn so vi du Bch H.
Ngoi ra, vi thc t hot ng cung cp/mua du th nh cp mc trn
th ngoi gi mua du, chi ph cho vic vn chuyn v nhp du th t nc ngoi lun
thp hn chi ph cho vic vn chuyn v nhp du th t trong nc, trong yu t
tc ng ln l hao ht vn chuyn v nhp (thc t t l hao ht trong vn chuyn v
nhp i vi du th nhp ngoi lun thp hn khong 1,15 - 0,26% khi lng vn
chuyn/nhp so vi du th mua ni a). Do vy, theo phng n m rng NMLD vi
vic a dng ngun du th u vo gia tng t l du th ngoi nhp s l c hi tt
cho Nh my trong vic gim thiu chi ph du th.
Trong hot ng lc ha du ni chung v hot ng ca NMLD Dung Qut
ni ring, chi ph du th lun chim t trng trn 80% gi thnh ca cc sn phm.
Theo c tnh ca nhm tc gi trn c s s liu chi ph ca NMLD Dung Qut hin
nay, nu gim c 1% chi ph du th th gi thnh sn phm c th gim bnh qun
khong 83.000 ng/tn sn phm. Nh vy, khi NMLD c m rng, c cu/s
lng du th nhp ngoi ln hn th ngoi cc li th khc (chng hn nh gi mua
du gim do c nhiu ngun la chn), kh nng gim thiu chi ph du th t khu
vn chuyn v nhp cng s ln hn.
3.1.2.2. Chi ph nng lng
Hin nay NMLD Dung Qut ang s dng ngun nhin liu l du t (FO) v
kh t (Fuel gas) cung cp nng lng cho ton nh my (t l hi to ra hi
nc nng dng cho pht in v ngun in nng ny c cung cp cho cc phn
xng cng ngh). Tnh c tn tht trong qu trnh ch bin, chi ph nng lng ca
Nh my nm 2013 chim trung bnh khong 7,8% trong tng gi thnh sn phm.
Nh kt qu phn tch nhy trn, vi s liu nm 2013, nu mc tiu th nng
lng gim bt 5% (t 7,8% xung 7,4%) th gi thnh sn phm ca Nh my c th
gim c bnh qun khong 83.000 ng/tn sn phm.
nh gi mc tiu hao nng lng, t nm 2012 NMLD Dung Qut cng
s dng ch s Tiu th nng lng - EII lm cng c nh gi (theo t vn ca n
105
v O&M). Vic tnh ton ch s EII c BSR thc hin hng thng v c bo co nh
k gi PVN (kt qu th hin trong hnh 3.10 di y). Cn c vo ch s EII c th
thy mc tiu th nng lng ca Nh my l kh cao so vi mc trung bnh ca khu
vc ng Nam (EII ca Nh my nm 2013 l 102% trong khi trung bnh khu vc l
80%). iu ny cho thy nng lng trong Nh my c s dng cha hiu qu v cn
c c hi gim c chi ph ny.

140

120
%

100

80

60

Thc t cc nm Mc tiu 2013 ng Nam (2010)

Ngun: EII Yearly Report - BSR, 2013

Hnh 3.10. Ch s tiu th nng lng ca NMLD Dung Qut (EII)
nng cao hiu qu s dng nng lng, t nm 2013 BSR thnh lp T
gim st nng lng vi mc tiu theo di, nh gi, t vn, tham mu cc gii php
gim thiu chi ph nng lng. BSR cng tin hnh mt s ci hon nh (v d nh
lp t ng dn kh FG t CDU sang phn xng x l kh) v trin khai mt s
nghin cu nhm tm ra cc c hi gim thiu chi ph nng lng. Tuy nhin, hot
ng ca T gim st nng lng hin nay phn ln ch dng mc thng k cc s
liu v tnh hnh tiu hao nng lng v cung cp s liu t chc Solomon tin hnh
nh gi tnh hnh s dng nng lng ca Nh my.
Ngoi ra, hin nay trong cng tc lp k hoch ca Nh my cn cha cp
n chi ph nng lng vn hnh Nh my v cc bin php qun l chi ph ny.
3.1.2.3. Chi ph ti chnh
C cu chi ph ti chnh ca NMLD Dung Qut qua cc nm c th hin trong
bng 3.2 di y, trong c th thy l chnh lch t gi v chi ph li vay l hai
khon mc chim t trng ln nht trong tng chi ph ti chnh ca Nh my.

106
 Bng 3.2. Chi ph ti chnh ca NMLD Dung Qut qua cc nm
2011 2012 2013
KHON MC CHI PH Gi tr T Gi tr T Gi tr T
(triu trng (triu trng (triu trng
ng) ng) ng)
Chi ph li vay 1.534.658 39,3% 2.001.658 58,8% 1.781.997 29,2%
Chi ph li vay trung di hn 1.210.537 31,0% 1.106.697 32,5% 940.337 15,4%
Chi ph li vay vn lu ng 324.121 8,3% 894.961 26,3% 841.660 13,8%
L chnh lch t gi 2.334.880 59,8% 1.378.946 40,5% 4.238.633 69,6%
L chnh lch t gi trong thanh ton 1.197.322 30,7% 192.439 5,7% 516.819 8,5%
L do nh gi s d ngoi t cui k 527.806 13,5% 576.754 16,9% 2.248.246 36,9%
L chnh lch t gi giai on u t 609.752 15,6% 609.752 17,9% 1.473.568 24,2%
Chi ph ti chnh khc 30.518 0,9% 22.972 0,7% 76.092 1,2%
Chi ph ti chnh 3.900.056 100% 3.403.575 100% 6.096.721 100%

Ngun: Bo co gi thnh ca BSR

a. L chnh lch t gi
Trong qu trnh hot ng SXKD, BSR phi thc hin cc giao dch c yu t
ngoi t (ch yu l ng USD), trong mc ch chnh l mua du th v thanh ton
nhng khon vay bng ngoi t. Vi cc doanh nghip c ngun thu bng ngoi t th
doanh nghip c th t ch ng cn i thu-chi gim thiu nh hng bin ng
ca t gi. Tuy nhin, i vi BSR, do ngun thu ch yu l ng ni t (doanh thu
bn sn phm trong nc) nn khi n hn thanh ton, BSR s phi s dng ng Vit
Nam mua ngoi t theo t gi ca ngn hng ti thi im thanh ton thanh ton vi
cc bn lin quan. Bn cnh , ch ng trong thanh ton, BSR cn phi d tr
mt lng ngoi t nht nh. V vy, c th thy chi ph ti chnh ca BSR s chu
nh hng ln ca bin ng t gi.
Bng 3.2 trn cho thy l chnh lch t gi nm 2013 cao hn nhiu so vi
nm 2012 v 2011 do nm 2013 BSR pht sinh l chnh lch t gi do nh gi s d
ngoi t cui k v l chnh lch t gi pht sinh trong thanh ton ng thi BSR cn
chu chi ph l chnh lch t gi giai on u t v l chnh lch t gi do nh gi s
d ngoi t cui nm 2011 chuyn sang. V vy trong nm 2013, khon mc l chnh
lch t gi trong thanh ton ca Nh my l 516 t ng (gp 2,7 ln nm 2012);
khon mc l chnh lch do nh gi s d ngoi t cui k l 2.248 t ng (gp 3,9
ln nm 2012); khon mc l chnh lch t gi giai on u t l 1.473 t ng (gp
2,4 ln nm 2012).
thc c tc ng ca cc yu t t gi ti chi ph SXKD, BSR d kin
lp cc phng n phng nga ri ro v trin khai thc hin t nm 2013 vi
khong 30% gi tr cc giao dch12. Tuy nhin vic trin khai cn mt s kh khn do
nhng nguyn nhn sau:

12
Phng Ti chnh k ton - BSR
107
 - Nguyn nhn khch quan:
Trn th trng ngoi hi, t gi USD/VND khng dao ng mnh do
lun c s iu tit t pha NHNN. Ngoi ra, i vi cc giao dch mua
bn, do chnh sch neo VND vo USD nn bin dao ng t gi ca
USD c NHNN quy nh hin nay l +/-1%. Bin dao ng nh vy
hn ch bt ri ro do bin ng t gi nn phn no hn ch tm l
phng nga ri ro ca cc doanh nghip. V vy, cc doanh nghip s t s
dng cc cng c ti chnh phi sinh;
i ng nhn s ca cc t chc cung cp cc sn phm phi sinh, c
bit l ngn hng, cn cha nhiu kinh nghim trong cng tc tuyn
truyn, tip cn khch hng v khng c nhng hng dn y v cng
c phi sinh. iu ny d dn n s kh hiu hay hiu bit khng y
v sn phm phi sinh cho doanh nghip.
- Nguyn nhn ch quan:
BSR cn thiu nhn s c chuyn mn v sn phm phi sinh (y cng l
thc trng chung ca cc doanh nghip Vit Nam).
b. Chi ph li vay vn lu ng
Trong qu trnh SXKD, do nhiu nguyn nhn khc nhau nn thng tn ti
mt khon vn trong qu trnh thanh ton l cc khon phi thu. Nu khon phi
thu cng cao th chng t mc b chim dng vn ca doanh nghip cng ln. Tnh
trng thiu vn s buc doanh nghip phi i vay v lm tng chi ph ti chnh. Tnh
hnh qun l cc khon thanh ton ca BSR c th hin trong bng 3.3 di y.
Da vo bng 3.3 c th thy, tng cc khon phi thu ca BSR khng c nhiu
thay i (trung bnh khong 15,4 nghn t ng) trong khi tng cc khon phi tr c
xu hng tng ln (t 12,1 nghn t ng nm 2011 ln 14,3 nghn t ng nm 2012
v 15,2 nghn t ng nm 2013). Mc d chnh lch phi tr - phi thu c xu hng
gim nhng nhn chung cc khon phi thu (phn ln l phi thu khch hng) ca BSR
vn ln hn so vi cc khon phi tr (ch yu l phi tr ngi bn). iu ny cho
thy BSR vn ang b chim dng vn lu ng v do phi s dng cc khon vay
ngn hn b p ngun vn cho SXKD, lm tng chi ph ti chnh cho doanh
nghip trong thi gian qua.
Nu BSR c th xem xt gim thiu cc khon phi thu ca khch hng s gip
tng lng vn lu ng, gim bt s ph thuc vo cc khon vay v gp phn gim
chi ph cho doanh nghip.

108
 Bng 3.3. Tnh hnh thanh ton ca BSR qua cc nm
n v: triu ng
2011 2012 2013
Cc khon phi thu 15.008.679 15.664.352 15.251.037
Phi thu ca khch hng 14.852.886 15.512.370 14.904.781
Tr trc cho ngi bn 22.258 13.918 89.896
Cc khon phi thu khc 125.383 151.982 251.787
D phng phi thu kh i - (16.133) -
Thu v cc khon phi thu Nh nc 8.152 2.215 4.573
Cc khon phi tr 12.118.496 14.340.976 15.233.887
Phi tr ngi bn 9.966.016 11.263.460 10.576.446
Ngi mua tr tin trc - - 1.051
Thu v cc khon phi np Nh nc 695.761 1.831.823 3.020.292
Phi tr ngi lao ng 106.861 153.429 284.848
Chi ph phi tr 158.104 480.058 1.345.217
Cc khon phi tr khc 1.191.754 612.205 6.034
Chnh lch phi tr - phi thu (2.890.183) (1.323.376) (17.150)

Ngun: Bo co ti chnh qua kim ton cc nm ca BSR

3.1.2.4. Chi ph bo dng sa cha
Chi ph bo dng sa cha ca Nh my chim mt t trng ln trong CP
SXC (c tp hp vo Chi ph dch v mua ngoi). ng trn gc qun tr chi ph,
chi ph bo dng ca Nh my gm cc chi ph chnh sau:
- Chi ph dch v bo dng thng xuyn;
- Chi ph bo dng nh k;
- Chi ph ph tng thay th.
S liu chi tit v chi ph bo dng ca Nh my qua cc nm c th hin
trong bng 3.4 di y. Cc s liu ny l c s tnh ton ch s bo dng
(Maintenance Index - MI) ca Nh my.
Bng 3.4. Chi ph bo dng sa cha ca Nh my
2011 2012 2013
Khon mc chi ph Gi tr T Gi tr T Gi tr T
(triu trng (triu trng (triu trng
ng) ng) ng)
Chi ph dch v bo dng thng xuyn - - - - 277.291 23,02%
Chi ph bo dng nh k (trch trc) 444.427 74,24% 289.355 62,65% 781.185 64,85%
Chi ph ph tng thay th 141.473 23,63% 160.179 34,68% 136.618 11,34%
Chi ph vt t khc 12.706 2,67% 12.349 2,67% 9.416 0,78%
Chi ph bo dng 598.606 100% 461.884 100% 1.204.511 100%

Ngun: BSR
109
 Qua bng trn ta c th thy tng chi ph bo dng ca Nh my qua cc nm l
rt ln c bit l nm 2011 v 2013 do Nh my thc hin bo dng tng th (chi ph
bo dng nh k nm 2011 l 444 t ng, nm 2013 l 7.781 t ng). Nm 2013
Nh my bt u thu dch v bo dng thng xuyn vi chi ph khong 277 t ng.
Tng t nh cc NMLD khc, Nh my cng s dng ch s MI nh gi
chi ph bo dng (ch s MI ca NMLD Dung Qut nm 2013 l 18,7 - gn bng ch
s trung bnh ca khu vc) (hnh 3.11). Tuy nhin, c th thy ch s ny l tng i
cao v NMLD Dung Qut mi c xy dng v a vo vn hnh.

20
18
16
14
12
10
MI hng thng
8
MI cng dn
6
Trung bnh chu
4
2
0

Ngun: Quad Personnel Consultants, 2013

Hnh 3.11. Ch s bo dng ca NMLD Dung Qut (MI)
Nguyn nhn dn n ch s MI cao l do:
- Cng tc BDSC ca Nh my hin nay c trin khai theo m hnh kt hp
gia b phn BDSC trc thuc Nh my (Phng Bo dng sa cha v Phng
Sn xut) vi dch v bo dng sa cha thu ngoi. Tuy nhin, Phng BDSC
mi ch m nhn c cng vic BDSC nh k n gin;
- Phn ln cc loi vt t, thit b, ph tng thay th phc v BDSC u phi
nhp ngoi. Mt khc, trong giai on u hot ng, cng tc qun l, mua
sm vt t, ph tng thay th ca nh my cn nhiu hn ch do quy trnh qun
l cha hon thin, thiu h thng qun l khoa hc, khng nm c chnh xc
chng loi, s lng vt t, thit b trong kho dn n vic mua vt t d phng
tha (c cho bo dng tng th). Vic mua tha vt t dn n tng chi ph vt
t d phng bao gm chi ph lu kho, chi ph ng vn v chi ph st gi vt
t (do li thi, khng ph hp hoc h hng).
gim thiu chi ph bo dng, trong thi gian qua Nh my trin khai
mt s cng vic sau:
110
 - hon thnh vic chun ha c s d liu thit b v vt t ph tng (d n
Coding) cho trn 30.000 hng mc thit b v hn 40.000 hng mc vt t, ph
tng d phng lm c s thc hin bc ti u ha khi lng vt t d
phng an ton Nh my;
- Nm 2012 BSR ban hnh nh mc Vt t d phng ti thiu cho bo dng
sa cha v nh mc Vt t tiu hao cho qu trnh bo dng sa cha; Nm
2013 BSR ban hnh Quy trnh qun l n hng mua sm hng ha/ dch v
phc v bo dng sa cha - BSR-MNT-PLA-008;
- Nhm ti u ha cng tc lp k hoch bo dng sa cha thit b, ng ng
trong Nh my, tng thi gian vn hnh, tit kim chi ph cho bo tr, bo
dng, Nh my p dng phng php kim tra, nh gi v phn loi h
thng thit b tnh, ng ng v van gim p trn c s phn tch ri ro RBI
(Risk Based Inspection). Phng php ny nhm loi b vic kim tra bo
dng thit b da trn s gi hot ng m ch kim tra khi cn thit, gim s
ln ngng my kim tra, nng cao thi gian hot ng, tin cy v kh
nng sn sng ca thit b. Hin nay, phng php ny c p dng ti hu ht
cc Nh my lc ha du, ha du, ha cht, sn xut in... trn th gii do u
im vt tri ca n so vi cc phng php bo tr truyn thng;
- T chc o to chun ha k nng cho cng nhn BDSC nng cao hn na
cht lng cng vic.
Tuy nhin, cng tc qun l chi ph bo dng ca Nh my vn cn mt s tn ti sau:
- Cc b nh mc vt t d phng ti thiu (03-DO) v nh mc tiu hao vt t
bo dng sa cha (04-BD) c xy dng trong giai on Nh my mi i
vo hot ng, s liu cha y hoc cha chnh xc nn dn n nhng sai
lch trong qu trnh qun l (v d tnh n thi im 31/08/2013, b nh mc
04-BD pht sinh thm 237 hng mc xut dng m cha c tn trong b nh
mc; b nh mc 03-DP pht sinh nhng n hng ch va thc hin
vic sa cha, hon ci m khng d phng...);
- Vic xut nhp vt t hin nay vn c thc hin th cng v c ghi nhn
thng qua cc loi chng t s sch trc khi nhp liu vo h thng qun l do
kh trnh c sai st do yu t con ngi. Ngoi ra, hin nay cha c s
thng nht gia gi tr vt t ph tng trong hp ng mua sm vt t v gi tr
k ton ghi nhn xc nh gi thnh sn phm;
- Vic lp k hoch BDSC cha c thc hin thng qua nhng cng c phn
mm hin i nht.
111
3.1.2.5. Chi ph nhn cng trc tip
Vic so snh chi ph nhn cng vn hnh NMLD Dung Qut trong iu kin
vn hnh nh hin nay vi cc NMLD khc l khng c ngha v kh c tnh tng
ng khi so snh. Thng thng, cc NMLD rt khc nhau v cng sut, cu hnh
nh my, mc t ng ha, hin i ha ca cng ngh, v tr ca nh my (ng
c lp hoc trong cm cc NMLHD), thi gian hot ng (NM mi/ vn hnh
lu nm),... Hn na, mc d vn hnh c trn 5 nm song n nay, BSR vn
cha hon ton lm ch c cng ngh ca NMLD Dung Qut, ngoi cc nhn cng
trc tip ca Nh my, BSR vn ang phi thu chuyn gia vn hnh hng nm. Ngoi
ra, ngun thng tin, s liu v chi ph ca cc NMLD cng rt hn ch... Do vy y,
nhm tc gi ch tp trung phn tch, so snh mang tnh ni b Nh my qua cc nm.
Nhn chung, CP NCTT lun chim t trng khong 0,46% tng gi thnh sn
phm ca Nh my trong cc nm qua. V s tuyt i, tng CP NCTT nm 2011 l
591 t ng, nm 2012 l 517 t ng v nm 2013 l 639 t ng.
Nu xt v s lng, nm 2013 nh my c 1.400 lao ng (nm 2011 l 1.335
ngi, nm 2012 l 1.395 ngi - hnh 3.12). Con s ny cao gp i s nhn s cho
nh my c c tnh bi nh thu lp bo co nghin cu kh thi l 700 ngi. Mt
trong nhng nguyn nhn khin s lng lao ng ca cng ty cao hn so vi cc nh
my khc l do trnh chuyn mn ca lao ng vn thp hn cc nc trong khu vc
v phi duy tr nhn lc bo dng sa cha trong iu kin Nh my nm bit lp.

1.600
1.400
1.200
S lng lao ng

1.000
800
600
400
200
0
2011 2012 2013

Theo BCT (1997) Thc t

Ngun: Bo co nghin cu kh thi, BSR

Hnh 3.12. S lng lao ng thc t ca BSR so vi BCT

112
 Xt v trnh lao ng, hin BSR vn ang phi thu chuyn gia nc ngoi
khong 30 ngi lm vic trong lnh vc vn hnh v bo dng (O&M) nn chi ph
nhn cng pht sinh l khng nh (chi ph thu chuyn gia O&M nm 2011 l 357 t
ng, 2012 l 253 t ng v 2013 l 284 t ng). Vic phi thu chuyn gia l kh
trnh khi v y l nh my lc du u tin c xy dng Vit Nam, i ng
cn b mc d c o to bi bn nhng kinh nghim vn hnh cha nhiu, trnh
chuyn mn cn cha cao, hin ti ch mi m nhn c nhim v khi Nh
my hot ng bnh thng hoc c s c nh, trc cc s c ln nhiu khi vn cn
b ng (chi tit xem hnh 3.13).
Khi K thut - SX - BDSC Khi qun l Trnh cn b
2%
12% 8% 9%
26%
29%
38%

58% 2%

80% 56%
Trung cp, CNKT Cao ng
i hc Thc s
< 3 nm T 3-5 nm > 5 nm < 3 nm T 3-5 nm > 5 nm Khc

Ngun: BSR
Hnh 3.13. Kinh nghim v trnh nhn lc ca BSR
Nh vy, tnh hnh nhn s hin ti c nhng li th cng nh hn ch nht
nh cho cng ty:
- Hn ch:
Do s lng nhn s ln nn nu khng c t chc hiu qu c th s
lm gim hiu qu SXKD ca Nh my;
Lc lng lao ng cha c kinh nghim lu nm cng tc ti nh my
lc du s dn n vic nng sut lao ng thp hoc pht sinh cc s c
trong qu trnh vn hnh v lm tng chi ph vn hnh ca Nh my.
- Li th:
Ngun lao ng c nhiu tim nng pht trin gm cc cn b tr v trnh
chuyn mn cao, tip tc c o to chuyn su;
Lc lng u tin c c hi nhn chuyn giao cng ngh t cc chuyn
gia nc ngoi v lm ch cng ngh ca NMLD u tin trong nc.
V vy, dn dn tng bc lm ch cng ngh hon ton Nh my v gim
chi ph nhn cng, Nh my cn c k hoch v chin lc o to lu di.
113
3.2. xut gii php gim gi thnh sn phm cho Nh my lc du Dung Qut
3.2.1. Gii php gim chi ph hao ht trong vn chuyn v nhp du th
Nh phn tch mc 3.1.2.1, gim thiu chi ph hao ht trong vn chuyn
v nhp du th, Nh my nn thc hin nhng gii php sau:
- Tng cng cng tc kim tra, gim st, gim nh cht lng, khi lng giao
nhn du th;
- Tip tc r sot, chnh sa nh mc hao ht trong qu trnh vn chuyn v
nhp du th cho st vi thc t hn;
- xut lm vic vi m tin hnh kim nh li ng h o lu lng ti
m (c th thu kim nh nc ngoi nu cn thit).
3.2.2. Gii php gim chi ph nng lng
Nh phn tch trn, hin nay cng tc qun l nng lng ca Nh my ch
mi dng mc thnh lp T gim st nng lng thng k mc tiu th nng
lng v nh gi tiu th nng lng theo ch s EII trn ton b Nh my.
gim thiu tiu th nng lng ni b v tn tht, Nh my nn:
- M rng nghin cu, r sot tm ra cc c hi tit kim nng lng;
- u t, lp t cc cng c h tr phn nh r hao ph nng lng ni b v
hao ht trong qu trnh sn xut;
- Xy dng cc ch tiu KPI nng lng chi tit, c th cho tng phn xng,
my mc thit b qun l tiu th nng lng;
- Xy dng c ch chnh sch khuyn khch tit kim nng lng.
3.2.3. Gii php gim chi ph ti chnh
Trn c s phn tch mc 3.1.2.3, gim chi ph vn lu ng, BSR nn
nghin cu gim cc khon phi thu ca khch hng bng cch gim thi gian tr chm.
Ngoi ra, da trn kinh nghim ca Neste Oil, nhm tc gi xt thy BSR nn
trin khai cng tc phng nga ri ro t gi. Vic trin khai tt cng tc phng nga
ri ro s gip doanh nghip gim thiu ri ro ti chnh trong iu kin t gi c bin
ng bt li. Do , BSR nn:
- o to cn b c trnh chuyn mn nghip v v qun tr ri ro ti chnh;
- Xy dng c ch, chnh sch khuyn khch s dng cc cng c phng nga ri
ro ti chnh.

114
3.2.4. Gii php gim chi ph bo dng
3.2.4.1. ng dng phn mm hin i trong lp k hoch, chin lc bo dng
Hin nay, BSR p dng phng php kim tra bo tr RBI xy dng k
hoch bo dng sa cha my mc thit b. Tuy nhin, nng cao hn na mi
trng lm vic an ton, m bo tnh hiu qu v n nh cao cho qu trnh sn xut,
Nh my c th p dng b sung cc phng php kim tra bo tr khc theo s
chin lc bo tr tp trung vo tin cy (Reliability Centered Maintenance/ Planned
Maintenance Optimization - RCM/PMO) (hnh 3.14) nh CBM (Condition Based
Maintainance), RCA (Root Cause Analysis), FMEA (Failure Mode and Effect
Analysis), tin ti p dng phng php RCM/PMO tng th trn ton b Nh my.

Hnh 3.14. S chin lc bo tr RCM/PMO

Chin lc bo tr RCM/PMO l mt qu trnh mang tnh h thng c p dng
t c cc yu cu v bo tr v kh nng sn sng ca my mc, thit b nhm
nh gi mt cch nh lng nhu cu thc hin hoc xem xt li cc cng vic v k
hoch bo tr phng nga. Chin lc bo tr ny s dng d liu t 04 h thng l RBI,
CBM, FMEA, RCA v RCM/PMO phn hi cc kt qu ca 04 h thng trn vo
chng trnh bo tr trn CMMS13. CMMS c th tch hp vi cc h thng iu sn
xut, k ton chi ph, qun l kho, qun l nhn s, qun l cung ng, v.v... ca mt h
thng ERP nhm nng cao hiu qu qun l doanh nghip qua h thng mng my tnh.
Chin lc bo tr RCM/PMO c thc hin nhm a ra k hoch bo tr cho
tt c cc thit b, ng ng trong Nh my, trn c s phn tch cc d liu hot ng
ca thit b, nguyn nhn, dng v c ch hng hc thng gp v cc mi nguy, ri ro
tim n ca thit b. T , Nh my c c s tin hnh bo tr, bo dng theo k
hoch cho cc thit b, trnh tnh trng phi dng hot ng do thit b b hng hc v

13
CMMS: h thng phn mm ng dng nhm gip doanh nghip qun l thit b, ti sn; lp k hoch, iu
v gim st bo tr; thu thp, x l v bo co cc d liu, lch s lin quan n chi ph, vt t/ph tng, nhn s,
dng c, thit b
115
gim thiu chi ph bo tr, bo dng do ch tp trung bo tr, bo dng vo cc thit b
c nguy c ri ro cao.
3.2.4.2. Gii php lin quan n qun l vt t phc v bo dng sa cha
BSR cn r sot, b sung chnh sa cc b nh mc 03 v 04 kim sot chi
ph bo dng.
Bn cnh , BSR nn s dng cc cng c phn mm qun l vic xut nhp
vt t thit b phc v cng tc bo dng sa cha nhm theo di chnh xc v c s
thng nht v gi tr vt t thit b.
Ngoi ra, BSR nn nghin cu s dng cc vt t ni a phc v cng tc bo
dng sa cha.
3.2.5. Gii php gim chi ph nhn cng trc tip
Trn c s phn tch trn, BSR cn tng cng cng tc o to i ng
chuyn gia ca Nh my v vn hnh, bo dng v cng nhn lnh ngh dn dn
thay th chuyn gia nc ngoi.
Xy dng cc ch , chnh sch ng b, ph hp thu ht lao ng c trnh
cao v khuyn khch CBNV gii phc v cho s pht trin bn vng ca n v.

116
 KT LUN V KIN NGH

KT LUN
Nh my Lc du Dung Qut l Nh my u tin ca Tp on/Vit Nam
c xy dng v vn hnh thuc lnh vc Lc ha du. Do cng ngh sn xut phc
tp, trong khi Tp on cng cha c kinh nghim trong vic t chc qun l loi hnh
Nh my ny (t qun l cng ngh, k thut, vn hnh n t chc qun l chi ph,
gi thnh) nn gy khng t kh khn cho Tp on/n v trong vic qun tr
hot ng ca Nh my.
Qua trin khai thc hin nhim v nghin cu cng khng nh r vic qun l
chi ph v xc nh gi thnh l mt trong nhng khu qun l quan trng ca hot
ng qun tr doanh nghip. Hot ng ny cng c vai tr v ngha ln hn i vi
cc doanh nghip c hot ng sn xut phc tp v c tnh c th nh i vi
BSR/Nh my Lc du Dung Qut.
Ngoi cc l thuyt v qun l doanh nghip ni chung, nghin cu ny h
thng ha c phng php lun v qun l chi ph, cch thc xy dng gi thnh
sn phm (gi thnh sn xut, gi thnh ton b) theo cc loi hnh/ c th sn xut
kinh doanh ph bin hin nay. Trn c s p dng phn tch, nh gi tnh
ph hp ca cng tc qun l chi ph, xy dng gi thnh sn phm v ang c
p dng ti NMLD Dung Qut vi c th cng ngh, quy trnh sn xut/ qun l ca
Nh my hin ti. Bn cnh , vi vic tm hiu, nghin cu kinh nghim v qun l
hot ng lc ha du ni chung trn th gii v kinh nghim trong vic gim thiu chi
ph sn xut ca mt s NMLD ca c, Indonesia cng gip cho nhm tc gi c
thm cc nh hng khoa hc trong vic xut gii php gim thiu chi ph, h
gi thnh sn phm cho NMLD Dung Qut.
Kt qu nh gi thc trng cng tc qun l chi ph, xy dng gi thnh sn
phm ca NMLD Dung Qut cho thy:
- Vi quy trnh sn xut kh khp kn, t mt u vo l du th (v cc ha
phm xc tc) nhng sn phm u ra li rt a dng nn vic xy dng nh
mc KT-KT, phn b chi ph sn xut, xc nh gi thnh cho cc sn phm ca
Nh my mc d c nhng ci thin nht nh qua cc nm song vn cn
nhiu ch mang tnh tng i.
- BSR trin khai thc hin tng i y , ton din cc ni dung yu cu
v qun l chi ph t khu thu thp thng tin d liu; xy dng v qun l cc
nh mc KT-KT; lp, theo di k hoch SXKD n khu nh gi, phn tch
117
 v ra cc quyt nh SXKD hng thng/qu/nm. T nm 2012, Cng ty xy
dng, ban hnh p dng v nh k r sot iu chnh cho hu ht cc nh
mc KT-KT cn thit i vi hot ng SXKD ca Nh my. Cng vi phn
mm LP (c s dng trong lp v iu chnh k hoch SXKD cho Nh my),
h thng nh mc KT-KT tr thnh cc cng c ct yu trong cng tc qun
l sn xut ca BSR.
- Hin ti, BSR ang s dng phng php xy dng gi thnh mang tnh truyn
thng, tng t i vi cc sn phm thng thng khc ti Vit Nam vi cc
tiu thc phn b chi ph c nh gi l ph hp vi dc th ca Nh my
xc nh gi thnh sn phm. Tuy nhin, vic quy i cc SPDD cn c ch
cha hp l (cn mang tnh tng i), tc ng n chnh xc ca gi thnh
tnh ton (cao hoc thp hn so vi thc t). Ngoi ra, cu trc cc khon mc
gi thnh hin ti, tuy ph hp vi Chun mc k ton hin nay nhng cha th
hin r nhng khon mc chi ph mang tnh c th ca loi hnh NMLD (cha
th hin r bn cht ca ca chi ph pht sinh), iu ny s gy kh khn nht
nh trong vic phn tch chi ph, nh gi c cu gi thnh.
Trn c s phn tch nhng tn ti trong phng php xy dng gi thnh sn
phm ca Nh my, tp th tc gi xut mt s iu chnh c cu trc cc
khon mc gi thnh mi, thun tin hn cho cng tc qun l chi ph cng nh phn
tch gi thnh. Kt hp vi cc chuyn gia lc ha du trong v ngoi nc, nghin
cu ny cng xut phng php quy i mi cho mt s SPDD thuc phn on
xng, phn on DO, RFCC Feed (Residue) v Off-spec LPG. Phng php quy i
xut ny cng c cc cn b k thut ca BSR xem xt v c nh hng
hon thin v tng bc p dng.
ng thi vi vic phn tch c cu gi thnh sn phm, phn tch chi ph v
phn tch nhy ca cc khon mc chi ph chnh n gi thnh, cng nh kinh
nghim hc hi c t vic p dng cc bin php gim thiu chi ph (t cc NMLD
ca Indonesia v c), tp th tc gi cng xut c mt s gii php mang
tnh nh hng (ch yu v kinh t v qun l) c th gim thiu mt s khon
mc chi ph, h gi thnh sn phm cho NMLD Dung Qut. Nhng gii php ny tp
trung ch yu vo vic gim thiu cc chi ph m con ngi c th kim sot c nh
chi ph hao ht du th trong vn chuyn v nhp, chi ph nng lng tiu th ni b
v tn tht, chi ph bo dng sa cha my mc thit b, chi ph nhn cng, chi ph ti
chnh v mt gii php khng th thiu c na l gim thiu ri ro ti chnh bng
cch s dng cc cng c phi sinh ti chnh.

118
 Trong khun kh ca nhim v ny, mc d cha th xut c cc bin
php c th, chi tit song cc gii php xut y cng s l cc nh hng quan
trng cho BSR cng nh Tp on trong vic qun l chi ph, hon thin hn phng
php xy dng gi thnh v c bit l c thm nh hng gim gi thnh sn xut,
nng cao hiu qu hot ng cho Nh my lc du Dung Qut.

KIN NGH
Cc gii php m nhm tc gi xut trn y ch mang tnh nh hng s
b, do vy, c th p dng vo thc t cng tc qun l v sn xut ca Nh my,
BSR/n v cn c s xem xt, nghin cu su hn. Trong , h tr ca Tp on l
rt cn thit.
V c cu gi thnh: Nh my nn xem xt iu chnh sm theo hng kin
ngh ca nhm tc gi m bo th hin ng bn cht ca cc khon chi ph cng
nh tnh c th ca Nh my lc ha du.
i vi cng tc xy dng/tnh ton gi thnh: Ngoi vic xy dng gi thnh
cho cc sn phm nh hin nay, thi gian ti Nh my nn xy dng b sung gi thnh
cho sn phm ph Lu hunh. Sn lng Lu hunh ca Nh my tuy nh nhng y
cng l mt ngun thu cho Nh my, hn na vi xu hng thay i ngun du th
cho Nh my (khi lng du ngt gim dn, Nh my s phi tng dn s dng du
chua) th sn lng Lu hunh trong thi gian ti cng s dn tng ln.
i vi vic quy i SPDD: Nh my nn xem xt thm sm trin khai p
dng phng php quy i i vi cc SPDD thuc phn on xng, RFCC Feed
(Residue), Off-spec LPG v tip tc nghin cu hon thin phng php quy i
cc SPDD thuc phn on DO.
i vi cng tc qun l chi ph: Hng nm, Tp on nn giao k hoch v chi
ph nng lng vn hnh Nh my cho BSR, lm ng lc thc y BSR phi tng
cng cng tc qun l, p dng cc bin php tit kim nng lng, ng thi Tp
on/BSR cn xy dng cc tiu ch qun l v l trnh gim thiu chi ph ny.
V lu di, Nh my cn tip tc t chc nghin cu, p dng cc gii php
gim chi ph, h gi thnh c xut trong bo co.

119
 TI LIU THAM KHO

VN BN PHP L
1 H thng Chun mc k ton Vit Nam, VAS
2 Quyt nh s 952/Q-TTg ca Th tng Chnh ph, ngy 26/7/2012 v vic
ph duyt C ch ti chnh cho NMLD Dung Qut
3 Cc Quyt nh/ Bo co ca NMLD Dung Qut
Bo co Kt qu SXKD v K hoch, nhim v trng tm ca nm tip theo
- S 7891/BSR-KTKH ngy 20/12/2013
- S 6634a/BSR-KTKH ngy 17/12/2012
- S 5703/BSR-KTKH ngy 15/12/2011
- S 2807/BSR-HTV ngy 21/12/2010
Quyt nh v vic chnh sa cc b nh mc KT-KT
- S 1041a/Q-BSR ngy 25/03/2014
- S 1466/Q-BSR ngy 05/06/2014
- S 2274/Q-BSR ngy 09/06/2014
- S 898/Q-BSR ngy 09/04/2013
- S 2019/Q-BSR ngy 10/07/2013
- S 553/Q-BSR ngy 13/03/2013
- S 897/Q-BSR ngy 09/04/2013
SCH/ BO CO/ TP CH CHUYN NGNH
1 Gio trnh K ton qun tr. (2013) H Ni: NXB i hc Kinh t Quc dn.
2 Hch ton K ton trong cc doanh nghip. (2013) H Ni: NXB Ti chnh.
3 Apper, O. & Favennec, J.-P., 2006. Analysis of costs structure and functions in oil
transport and refining, s.l.: Centre for Economics and Management - IFP School,
France.
4 Couper, J. R., 2003. Process Engineering Economics. s.l.:University of Arkansas.
5 EnergyStar, 2010. Energy Efficiency Improvement and Cost saving Opportunities
for Petroleum Refineries. [Online]
Available at:
www.energystar.gov/ia/business/industry/Petrochemical_Industry.pdf

120
6 Fan, L. & Wang, X., 2011. The Determinants of Corporate Hedging Policies.
International Journal of Business & Social Science 2, pp. 29-38.
7 Favennec, J.-P., 2003. Refinery Operation and Management. s.l.:INSTITUT
FRANCAIS DU PETROLE (IFP), France.
8 Khalikova, E., 2010. Modern management costs accounting in the Russian Oil-
refining industry, s.l.: Ufa State Petrol.
9 Maher, M., 2011. Managerial Accounting: An Introduction to Concepts, Methods
and Uses, 11th edition. In: s.l.:s.n., pp. 39-40.
10 P., S., 2005. An introduction to the economics of international oil and gas, course
notes for Petroleum Policy and Economics, s.l.: University of Dundee.
11 Pertamina, 2012. Oil Refinery Process. [Online].
12 Petrovna, G. S., 2010. Costs optimization at refineries, s.l.: Belgorod State
Technological University.
13 Quesada, H., 2010. The ABCs of Cost allocation in the Wood products industry:
applications in the Furniture Industry, s.l.: s.n.
14 Saana, P., 2012. Financial hedging practices and processes as a part of oil
refining company's supply chain, s.l.: s.n.
15 Slater, K. & Wootton, C., 1984. A study of joint and by-product costing in the UK,
s.l.: Institute of Cost and Management Accountants.
16 Wang, C., Shan, L., Zhou, L. & Zhang, G., 2006. Study on the Application of ABC
System in the Refinery Industry, s.l.: s.n.

121
PH LC
 Ph lc 1. Minh ha phng php tnh gi thnh sn xut sn phm trc 07/2012
(1) (2) (3)
Chi ph pht sinh trong thng
(VND)

Chi ph Chi ph Chi ph

Nguyn vt liu TT Nhn cng TT Sn xut chung

12.345.438.035.132 11.091.989.265 226.330.856.784 (4) (5) = (3) x (4) (6) (7) = (6) x (1) (8) = (6) x (2) (9) = (6) x (3) (10) = (7+8+9)/(4)
Sn lng Tiu thc phn b Tng gi thnh sn phm
Gi bn SP SP nhp Gi thnh n vi
Tn b Tn sn phm
(VND/tn) kho T (VND/tn)
Tng tiu thc CF NVL TT CF NCTT CF SXC
(tn) trng
TK-5213 Propylene 21.963.126 14.869,53 326.581.295.061 2,47% 305.472.321.217 274.457.309 5.600.272.100 20.938.598
TK-5212 LPG 20.384.080 44.910,55 915.460.142.124 6,94% 856.288.277.452 769.348.188 15.698.467.639 19.433.211
TK-5201 Xng 95 23.091.711 65.536,96 1.513.360.609.414 11,47% 1.415.542.730.667 1.271.820.791 25.951.367.471 22.014.537
TK-5203 Xng 92 22.937.446 157.140,87 3.604.410.151.206 27,31% 3.371.434.776.447 3.029.128.512 61.809.043.905 21.867.468
TK-5204 JetA1 22.321.210 8.438,25 188.351.838.676 1,43% 176.177.491.596 158.289.956 3.229.889.657 21.279.978
TK-5205 Kero - - - - - - - -
TK-5207 DO 0.05% S 21.793.515 297.152,90 6.476.006.248.824 49,07% 6.057.421.814.903 5.442.403.708 111.051.666.645 20.776.899
TK-5211 FO 16.205.700 10.759,88 174.371.322.493 1,32% 163.100.622.850 146.540.799 2.990.149.366 15.449.742
TNG CNG 598.809 13.198.541.607.798 100% 12.345.438.035.132 11.091.989.265 226.330.856.784

Ngun: Phng Ti chnh - K ton, BSR

(Chi ph Nguyn vt liu trc tip bao gm chnh lch Chi ph sn phm d dang u k - cui k)

PL-1
 Ph lc 2. Minh ha phng php tnh gi thnh sn xut sn phm t 07/2012 n nay

I. Xc nh tiu thc phn b chi ph Du th, Nhn cng trc tip, Sn xut chung
(6) = (4) + (5) - (5)
(1) (2) (3) (4) (5) (7) = (3) x (6) (8)
ca thng trc
KL thnh phm KL SPDD quy Tng KL thnh Tiu thc phn b
Mc tiu hao
Tn b Tn sn phm nhp kho v thnh phm phm to thnh Tng tiu thc
(tn du th/tn SP) T trng
(tn) (tn) quy i phn b
TK-5213 Propylene 1,279 7 098,42 143,34 7.102,2470 9.083,7739 2,52%
TK-5212 LPG 1,087 21 237,28 4 847,99 22.933,9660 24.929,2210 6,93%
TK-5201 Xng 95 1,131 44 650,04 15 546,33 46.279,5510 52.342,1722 14,55%
TK-5203 Xng 92 1,131 69 911,94 24 342,07 72.049,2380 81.487,6882 22,65%
TK-5204 JetA1 1,056 5 319,05 361,60 5.530,7110 5.840,4308 1,62%
TK-5205 Kerosen - - - - - -
TK-5207 DO 0.05% S 1,088 164 532,05 48 474,53 165.684,8270 180.265,0918 50,10%
TK-5211 FO 0,956 1 859,85 14 663,32 6.123,6290 5.854,1893 1,63%
TNG CNG 314.608,64 108.379,18 325.704,17 359.803 100%

PL-2
II. Phn b chi ph Du th, Nhn cng trc tip, Sn xut chung cho tng sn phm

(9) (10) (11)

Chi ph pht sinh trong thng
(VND)
CP Du th CP NCTT CP SXC
6.701.503.848.008 7.217.732.621 189.183.527.078 (8)
Tiu thc phn b (12) = (8) x (9) (13) = (8) x (10) (14) = (8) x (11)
Tn b Tn sn phm Tiu thc
T trng CP Du th CP NCTT CP SXC
phn b
TK-5213 Propylene 9.083,7739 2,52% 169.189.859.369 182.222.855 4.776.231.584
TK-5212 LPG 24.929,2210 6,93% 464.319.284.210 500.086.625 13.107.738.482
TK-5201 Xng 95 52.342,1722 14,55% 974.899.293.079 1.049.997.521 27.521.417.729
TK-5203 Xng 92 81.487,6882 22,65% 1.517.749.193.085 1.634.664.116 42.846.076.355
TK-5204 JetA1 5.840,4308 1,62% 108.780.962.251 117.160.553 3.070.887.757
TK-5205 Kerosen - - - - -
TK-5207 DO 0.05% S 180.265,0918 50,10% 3.357.528.034.778 3.616.164.397 94.783.053.220
TK-5211 FO 5.854,1893 1,63% 109.037.221.236 117.436.553 3.078.121.951
TNG CNG 3.114.372 100,00% 6.701.503.848.008 7.217.732.621 189.183.527.078
(Chi ph Du th bao gm chnh lch Chi ph sn phm d dang loi quy v du th u k - cui k)

PL-3
III. Xc nh tiu thc phn b chi ph Xc tc (v d 01 loi xc tc BBPS2714OH-Demulsifier - M s C11002. Tng t cho cc loi khc)
(6) = (4) + (5) - (5)
(1) (2) (3) (4) (5) ca thng trc
(7) = (3) x (6) (8.1)
KL thnh phm KL SPDD quy Tng KL thnh Tiu thc phn b
Mc tiu hao
Tn b Tn sn phm nhp kho v thnh phm phm to thnh Tng tiu thc
(kg xc tc /tn SP) T trng
(tn) (tn) quy i phn b
TK-5213 Propylene 8,756 7.098,42 143,34 7.102,247 200.810 6,45%
TK-5212 LPG 10,067 21.237,28 4.847,99 22.933,966 71.498 2,30%
TK-5201 Xng 95 10,898 44.650,04 15.546,33 46.279,551 504.355 16,19%
TK-5203 Xng 92 10,554 69.911,94 24.342,07 72.049,238 760.408 24,42%
TK-5204 JetA1 8,653 5.319,05 361,60 5.530,711 47.857 1,54%
TK-5205 Kerosen - - - - - -
TK-5207 DO 0.05% S 8,99 164.532,05 48.474,53 165.684,8270 1.489.507 47,83%
TK-5211 FO 6,522 1.859,85 14.663,32 6.123,629 39.938 1,28%
TNG CNG 314.608,64 108.379,18 325.704,17 3.114.372 100%

PL-4
IV. Phn b chi ph Xc tc cho tng sn phm (v d 01 loi xc tc BBPS2714OH-Demulsifier - M s C11002. Tng t cho cc loi khc)

(9.1) (9.n)
Chi ph xc tc
(VND)
BBPS2714OH-
(Xc tc loi th n)
Demulsifier
421.934.738

Tiu thc phn b

(10.1) = (8.1) x (9.1) (10.n) = (8.n) x (9.n) (11) = (10.1) + + (10.n)
CP Xc tc loi i
Tn b Tn sn phm
BBPS2714OH- Tng CP Xc tc phn b
(8.1) (8.n) (Xc tc loi th n)
Demulsifier cho tng sn phm
TK-5213 Propylene 6,45% 27.205.684 2.212.003.017
TK-5212 LPG 2,30% 9.686.582 764.283.473
TK-5201 Xng 95 16,19% 68.329.882 3.927.539.441
TK-5203 Xng 92 24,42% 103.019.921 5.998.223.179
TK-5204 JetA1 1,54% 6.483.692 474.440.153
TK-5205 Kerosen -
TK-5207 DO 0.05% S 47,83% 201.798.141 10.151.791.877
TK-5211 FO 1,28% 5.410.836 418.478.414
TNG CNG 100% 421.934.738 23.946.759.555

PL-5
V. Xc nh gi thnh sn xut sn phm
(8) = (3) + (4) + (10) =
(1) (2) (3) (4) (5) (6) (7) (9)
(5) + (6) + (7) (8)/(9)
KL
thnh
Gi tr SPDD Tng gi thnh Gi thnh
CP Du th CP NCTT CP SXC CP Xc tc phm
Tn b Tn sn phm u k sn phm sn phm
(VND) (VND) (VND) (VND) + Quy
(VND) (VND) (VND/tn)
i
(tn)
TK-5213 Propylene 169.189.859.369 182.222.855 4.776.231.584 2.212.003.017 3.052.805.774 177.965.403.056 7.242 24.574.886
TK-5212 LPG 464.319.284.210 500.086.625 13.107.738.482 764.283.473 65.553.563.323 545.692.675.658 26.085 20.919.572
TK-5201 Xng 95 974.899.293.079 1.049.997.521 27.521.417.729 3.927.539.441 300.933.097.765 1.308.331.345.535 60.196 21.734.388
TK-5203 Xng 92 1.517.749.193.085 1.634.664.116 42.846.076.355 5.998.223.179 480.110.893.616 2.048.339.050.351 94.254 21.732.116
TK-5204 JetA1 108.780.962.251 117.160.553 3.070.887.757 474.440.153 3.111.288.553 115.554.739.267 5.681 20.341.795
TK-5205 Kerosen - - - - - - -
TK-5207 DO 0.05% S 3.357.528.034.778 3.616.164.397 94.783.053.220 10.151.791.877 1.016.673.690.969 4.482.752.735.242 213.007 21.045.137
TK-5211 FO 109.037.221.236 117.436.553 3.078.121.951 418.478.414 219.500.058.650 332.151.316.802 16.523 20.102.162
TNG CNG 6.701.503.848.008 7.217.732.621 189.183.527.078 23.946.759.555 2.088.935.398.649 9.010.787.265.911 422.988

PL-6
 Ph lc 3. Thng k gi thnh sn xut, gi thnh ton b v gi bn sn
phm ca NMLD Dung Qut
n v: ng/ 1 tn
Propylene LPG
Nm
Gi thnh Gi thnh Gi bn Gi thnh Gi thnh Gi bn
sn xut ton b sn xut ton b

T1/2011 20.489.419 20.490.418 21.632.287 17.056.319 17.589.359 16.849.437

T2/2011 25.463.159 25.466.954 27.025.606 15.875.311 16.740.618 16.849.437

T3/2011 27.209.450 27.211.153 28.055.049 17.123.397 19.584.401 17.666.913

T4/2011 28.874.776 28.883.878 28.874.776 17.865.991 18.781.126 18.560.863

T5/2011 30.003.672 30.013.996 29.596.180 20.654.032 21.127.221 20.373.521

T6/2011 28.971.577 28.878.413 27.565.990 19.406.318 18.847.549 18.464.800

T7/2011 23.792.930 23.941.404 23.804.926 17.682.164 18.161.716 17.691.079

T9/2011 27.944.062 27.947.082 27.606.715 17.554.731 18.224.641 17.342.806

T10/2011 23.804.546 23.806.090 24.589.146 15.859.939 16.214.403 16.382.684

T11/2011 22.386.084 22.489.949 22.681.818 16.356.326 17.080.273 16.572.403

T12/2011 24.101.803 24.138.576 23.971.368 16.970.573 17.228.434 16.878.731

T1/2012 20.938.598 20.943.774 21.963.126 19.433.211 20.017.342 20.384.080

T2/2012 22.957.214 23.020.050 24.180.763 22.443.205 22.994.619 23.639.359

T3/2012 25.295.552 25.457.800 25.752.820 25.453.025 27.078.635 25.913.140

T4/2012 28.104.196 28.154.518 27.067.994 22.162.266 22.560.467 21.345.143

T5/2012 26.854.847 26.786.841 24.952.802 20.501.529 20.282.082 19.049.470

T7/2012 21.882.030 22.099.110 22.545.861 20.802.050 21.692.800 14.193.206

T8/2012 24.574.886 24.596.048 24.125.041 20.919.572 21.617.707 17.850.844

T9/2012 21.727.153 21.727.153 25.166.956 21.168.582 21.840.497 21.867.156

T10/2012 20.709.458 20.709.458 24.685.929 20.751.300 21.375.825 23.049.111

T11/2012 20.138.633 20.138.633 24.533.973 21.257.721 21.696.259 23.528.239

T12/2012 20.384.545 20.384.545 24.846.581 21.068.576 21.601.557 22.688.254

PL-7
 Xng 95 Xng 92
Nm
Gi thnh Gi thnh Gi thnh Gi thnh
Gi bn Gi bn
sn xut ton b sn xut ton b

T1/2011 17.166.600 17.721.929 21.055.989 17.183.810 17.798.542 21.230.922

T2/2011 18.035.152 19.114.473 21.055.989 18.184.987 19.074.429 21.230.922

T3/2011 20.771.896 23.858.794 23.559.176 20.813.189 24.945.203 23.606.010

T4/2011 21.973.432 22.990.878 25.110.862 22.089.198 22.921.167 25.243.158

T5/2011 22.803.471 23.280.295 24.743.144 22.762.192 23.347.587 24.698.354

T6/2011 22.481.849 21.527.705 23.530.230 22.324.819 21.575.717 23.365.878

T7/2011 21.903.354 22.700.542 24.105.838 21.810.290 22.832.753 24.003.415

T9/2011 22.129.535 22.611.362 24.048.620 22.444.117 23.106.434 24.390.484

T10/2011 21.215.427 21.770.847 24.106.157 21.154.354 21.678.347 24.036.764

T11/2011 20.363.432 21.174.949 22.695.689 20.409.432 21.333.725 22.746.958

T12/2011 20.679.246 21.120.114 22.624.066 20.731.796 21.164.555 22.681.559

T1/2012 22.014.537 22.714.445 25.400.882 21.867.468 22.513.547 25.231.191

T2/2012 22.806.260 23.333.907 26.423.941 22.838.967 23.382.376 26.461.836

T3/2012 23.835.998 25.588.964 26.693.570 23.975.338 25.756.282 26.849.615

T4/2012 25.131.286 25.554.248 26.625.164 24.996.670 25.418.927 26.482.546

T5/2012 24.583.553 24.189.830 25.126.614 24.321.590 23.883.500 24.858.865

T7/2012 21.623.691 23.033.759 25.217.559 21.621.972 23.207.814 24.958.206

T8/2012 21.734.388 24.132.486 27.086.653 21.732.116 24.470.364 27.022.003

T9/2012 21.143.648 22.922.398 27.613.200 21.137.859 22.968.922 27.337.969

T10/2012 20.686.610 22.609.582 27.541.382 20.663.044 22.115.130 27.295.470

T11/2012 20.580.751 22.310.961 26.186.915 20.567.818 22.251.345 26.105.404

T12/2012 20.438.095 22.369.934 26.322.243 20.439.256 22.482.476 26.228.455

PL-8
 Kerosen/ Jet A1 DO
Nm
Gi thnh Gi thnh Gi bn Gi thnh Gi thnh Gi bn
sn xut ton b sn xut ton b

T1/2011 17.108.463 17.651.340 20.216.383 15.481.833 16.045.119 18.445.091

T2/2011 19.047.602 19.721.655 20.216.383 17.378.714 18.068.240 18.445.091

T3/2011 21.597.191 25.536.891 22.268.376 20.049.853 23.552.665 20.672.950

T4/2011 22.213.554 22.632.876 23.077.518 21.066.442 21.937.939 21.885.790

T5/2011 21.562.058 21.997.890 21.269.215 20.704.775 21.240.414 20.423.575

T6/2011 22.263.517 21.831.772 21.183.379 21.599.635 21.092.658 20.551.706

T7/2011 21.962.767 27.207.944 21.973.840 21.036.882 21.817.162 21.047.489

T9/2011 22.036.081 22.312.593 21.770.057 20.881.548 21.410.222 20.629.461

T10/2011 20.757.006 21.293.807 21.441.159 19.726.521 20.174.827 20.376.709

T11/2011 21.887.065 22.588.216 22.176.652 21.339.823 22.156.789 21.621.735

T12/2011 21.203.998 21.633.604 21.089.245 21.012.729 21.381.843 20.899.012

T1/2012 21.279.978 21.770.031 22.321.210 20.776.899 21.353.401 21.793.515

T2/2012 21.829.915 22.580.061 22.993.383 21.038.269 21.565.158 22.159.544

T3/2012 22.440.721 24.698.124 22.846.382 21.645.634 22.915.149 22.036.922

T4/2012 23.307.339 23.626.610 22.447.997 22.250.440 22.650.942 21.430.066

T5/2012 22.867.263 22.508.848 21.247.646 22.106.254 21.807.132 20.540.537

T7/2012 20.749.532 21.955.297 22.024.661 21.484.274 22.727.770 20.779.082

T8/2012 20.341.795 21.411.384 24.266.905 21.045.137 22.807.332 22.150.180

T9/2012 20.540.610 21.381.095 24.680.268 20.896.719 21.863.304 22.938.053

T10/2012 - - 24.220.722 20.809.579 21.488.921 22.154.347

T11/2012 19.606.839 20.748.594 23.123.086 20.385.245 21.061.643 21.517.692

T12/2012 19.778.854 20.255.429 22.420.774 20.714.212 21.517.249 21.446.919

PL-9
 FO
Nm
Gi thnh Gi thnh Gi bn
sn xut ton b

T1/2011 10.420.022 10.644.408 12.818.998

T2/2011 12.077.886 13.278.250 12.818.998

T3/2011 - - 13.962.051

T4/2011 15.744.524 16.183.083 16.356.884

T5/2011 13.186.660 13.847.626 13.007.566

T6/2011 13.886.104 13.886.104 13.212.405

T7/2011 14.765.502 15.282.385 14.772.947

T9/2011 - - 13.663.059

T10/2011 15.620.273 15.748.258 16.135.119

T11/2011 16.400.490 16.976.966 16.617.150

T12/2011 16.304.681 16.654.076 16.216.443

T1/2012 15.449.742 16.136.355 16.205.700

T2/2012 - - 17.316.649

T3/2012 - - 17.649.335

T4/2012 15.587.686 15.587.686 15.012.968

T5/2012 - - 16.187.063

T7/2012 21.106.719 21.106.719 15.183.868

T8/2012 20.102.162 21.891.430 15.044.981

T9/2012 18.396.248 18.569.569 15.017.884

T10/2012 16.846.191 17.259.627 14.540.443

T11/2012 17.699.868 17.905.260 13.447.401

T12/2012 18.042.607 18.781.919 13.776.508

PL-10
 Ph lc 4. Quy i cc sn phm d dang thuc phn on xng (01/2013)
Gi thit Reformate Isomerate FCC Naphtha NHT Feed CCR Feed
3
Kt qu Gi tr (VND/m ) 21.516.571 18.111.026 19.631.252 15.212.125 13.761.324
Gi tr (VND/tn) 26.231.966 27.739.356 27.362.156 21.047.898 18.380.102
RON 101,08 87,67 92,07 56,25 43,40
Tnh cht ca cu t RVP 31,01 103,90 60,26 26,20 7,40
Cu t RVP T trng 3
RON T trng (g/cm ) 0,82 0,65 0,72 0,72 0,75
(kPa) (g/cm3)
Reformate 101,1 31,01 0,820 Mi quan h gia RON, RVP v T trng
Isomerate 87,7 103,90 0,653 T trng kg/m3 0,820 0,653 0,717 0,723 0,749
FCC Naphtha 92,1 60,26 0,717 RON ca M95 95,28 95,28 95,28 95,28 95,28
NHT Feed 56,3 26,20 0,723 RON ca M92 92,16 92,16 92,16 92,16 92,16
CCR Feed 43,4 7,40 0,749 RON ca Cu t 101,08 87,67 92,07 56,25 43,40
RON ca Mixed C4 98,70 98,70 98,70 98,70 98,70
Tnh cht ca sn phm RVP ca xng 72,62 72,62 72,62 72,62 72,62
Sn phm RVP T trng Gi bn
RON RVP ca Mixed C4 440,00 440,00 440,00 440,00 440,00
(kPa) (g/cm3) (VND/tn)
Mogas 95 95,28 72,47 0,740 26.796.552 RVP ca cu t 31,01 103,90 60,26 26,20 7,40
3
Mogas 92 92,16 72,77 0,721 26.878.477 Gi bn M95 theo m 19.836.964 19.836.964 19.836.964 19.836.964 19.836.964
3
Mixed C4 98,70 440,00 0,591 21.671.251 Gi bn M92 theo m 19.391.293 19.391.293 19.391.293 19.391.293 19.391.293
3
Trong : Gi bn Mixed C4 theo m 12.816.378 12.816.378 12.816.378 12.816.378 12.816.378

(A1) = (RON ca cu t + (RON ca Mixed C4 * (RVP ca xng- (A1) 50.032.910 35.326.610 42.512.340 30.626.862 27.150.972
RVP ca cu t)/(RVP ca Mixed C4-RVP ca xng)))*(Gi bn (A2) 21.646.476 17.788.304 20.097.951 21.900.843 22.895.854
M95 - Gi bn M92)
(A3) 0,39 0,49 0,45 0,44 0,43
(A2) = ((RVP ca Mixed C4 - RVP ca cu t)/(RVP ca Mixed C4- (A4) 1.769.830 (1.671.600) 600.722 2.240.579 3.038.843
RVP ca xng)) * (RON ca M95 * Gi bn M92 - RON ca M92 *
Gi bn M95)
(A3) = 1/(T trng cu t * (RON ca M95 - RON ca M92)) Reformate Isomerate FCC Naphtha NHT Feed CCR Feed
Gi tr cu t : Gi Xng 95 1,085 0,913 0,990 0,767 0,694
(A4) = 1/(T trng cu t) * Gi bn Mixed C4 * ((RVP ca xng -
RVP ca cu t)/(RVP ca Mixed C4-RVP ca xng)) Gi tr cu t : Gi Xng 92 1,110 0,934 1,012 0,784 0,710
PL-11
 Ph lc 5. Quy i cc sn phm d dang thuc phn on DO (01/2013)
Gi thit
HDT LCO
Kt qu LGO HGO HDT LCO
Feed
Gi tr
21.893.458 21.159.389 19.936.577 20.889.963
(VND/tn)
T l quy i
Tnh cht ca cu t 1,016 0,982 0,925 0,969
Gi tr cu t : DO
Cu t
T trng (1) Do CI ca LGO & HGO > CI ca DO
Ch s Cetan
(kg/m3) Gi tr ca cu t = Gi bn DO x T trng DO/ T trng cu t
LGO 61,3 819,05 (2) Do CI ca HDT LCO Feed < CI of DO, v cha lu hunh nn cn
HGO 62,0 847,47 x l HDT LCO gim hm lng lu hunh, tng ch s CI
HDT LCO Feed 36,6 873,70 Gi tr ca HDT LCO Feed = Gi bn DO x T trng DO/ T trng
HDT LCO 40,0 858,40 cu t - Chi ph H2 (*)

T trng Gi bn
Sn phm Ch s Cetan
(kg/m3) (VND/tn)
DO 50,87 831,97 21.553.479

Nhit tr Gi bn
(kj/kg) (VND/ton)
FO 44.959 14.554.731

Chi ph H2/ 1 tn
Nhit tr
nguyn liu u vo
(kj/kg)
(VND/ton)
Hydro (H2) 121.000 587.576
(*) Mc tiu hao Hydro ti phn xng LCO-HDT l 1,5% khi lng nguyn liu u vo (cn c vo Unit Material Balance trong thit k ca Nh my).

PL-12