{"id":10034,"date":"2015-08-22T08:01:58","date_gmt":"2015-08-22T08:01:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10034"},"modified":"2015-08-22T08:01:58","modified_gmt":"2015-08-22T08:01:58","slug":"hach-toan-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10034","title":{"rendered":"H\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

L\u1edcI N\u00d3I\u00a0\u0110\u1ea6U<\/b><\/span><\/p>\n

I. C\u00c1C KH\u00c1I NI\u1ec6M CHUNG V\u1ec0 GI\u00c1 TH\u00c0NH S\u1ea2N PH\u1ea8M<\/strong><\/span><\/p>\n

1. Kh\u00e1i ni\u1ec7m v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n

a)\u00a0Kh\u00e1i ni\u1ec7m v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh<\/em><\/strong><\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p c\u00f4ng nghi\u1ec7p l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng v\u1eadt ho\u00e1 v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi ra trogn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 nh\u1eefng doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ra c\u1ee7a c\u1ea3i v\u1eadt ch\u1ea5t \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ti\u00eau d\u00f9ng c\u1ee7a x\u00e3 h\u1ed9i. Ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, ti\u00eau thu s\u1ea3n ph\u1ea9m c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f2n ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 th\u1ef1c hi\u1ec7n, cung c\u1ea5p m\u1ed9t s\u1ed1 lo\u1ea1i d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh\u2026 \u0110\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng xuy\u00ean ph\u1ea3i b\u1ecf ra c\u00e1c kho\u1ea3n chi ph\u00ed v\u1ec1 c\u00e1c lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng, t\u01b0 li\u1ec7u lao \u0111\u1ed9ng, lao \u0111\u1ed9ng c\u1ee7a con ng\u01b0\u1eddi, c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c. C\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t chi ra c\u00f3 th\u1ec3 trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. \u0110\u1ec3 c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra trong t\u1eebng k\u1ef3 ho\u1ea1t \u0111\u1ed9ng l\u00e0 bao nhi\u00eau, nh\u1eb1m t\u1ed5ng h\u1ee3p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, m\u1ecdi chi ph\u00ed chi ra cu\u1ed1i c\u00f9ng \u0111\u1ec1u \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n b\u1eb1ng th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7 v\u00e0 g\u1ecdi l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 c\u00e1c \u0111\u1ea1i l\u01b0\u1ee3ng v\u1eeba mang t\u00ednh ch\u1ee7 quan v\u1eeba mang t\u00ednh kh\u00e1ch quan. N\u00f3 mang t\u00ednh kh\u00e1ch quan l\u00e0 b\u1eddi v\u00ec khi ti\u1ebfn h\u00e0nh s\u1ea3n xu\u1ea5t th\u00ec ch\u00ed ph\u00ed ph\u1ea3i b\u1ecf ra l\u00e0 t\u1ea5t y\u1ebfu nh\u01b0ng v\u1ea5n \u0111\u1ec1 b\u1ecf chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd v\u00e0 ch\u00ednh x\u00e1c l\u1ea1i do s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a con ng\u01b0\u1eddi.<\/span><\/p>\n

b)Kh\u00e1i ni\u1ec7m v\u1ec1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/em><\/strong><\/span><\/p>\n

Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p c\u00f4ng nghi\u1ec7p l\u00e0 s\u1ef1 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u1ee7a t\u1ea5t c\u1ea3 nh\u1eefng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p v\u1ec1 s\u1eed d\u1ee5ng nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p v\u1ec1 l\u01b0\u01a1ng, v\u1ec1 s\u1eed d\u1ee5ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u1ec1 qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, v\u1ec1 chi ph\u00ed ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m\u2026 To\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 khoa h\u1ecdc.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 Ngo\u00e0i ra, c\u0169ng c\u00f3 quan ni\u1ec7m v\u1ec1 gi\u00e1 th\u00e0nh: Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n, bao g\u1ed3m: Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t \u0111\u00e3 ti\u00eau hao v\u00e0 gi\u00e1 tr\u1ecb lao \u0111\u1ed9ng c\u1ea7n thi\u1ebft s\u00e1ng t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n: gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 nh\u1eefng chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, sau \u0111\u00e3 k\u1ebft th\u00fac \u0111\u01b0\u1ee3c quy tr\u00ecnh c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m qui \u0111\u1ecbnh. Nh\u01b0 v\u1eady gi\u00e1 th\u00e0nh l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n to\u00e0n b\u1ed9 chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng v\u1eadt ho\u00e1 m\u00e0 doanh nghi\u1ec7p b\u1ecf ra c\u00f3 li\u00ean quan \u0111\u1ebfn kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, c\u00f4ng t\u00e1c v\u00e0 lao v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n

Trong th\u1ef1c t\u1ebf c\u0169ng nh\u01b0 trong l\u00fd lu\u1eadn \u1edf doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p 3 lo\u1ea1i gi\u00e1 th\u00e0nh:<\/span><\/p>\n

– Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch: l\u00e0 gi\u00e1 t\u00ednh tr\u01b0\u1edbc khi s\u1ea3n xu\u1ea5t (c\u1ee7a k\u1ef3 k\u1ebf ho\u1ea1ch) c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n chi ph\u00ed v\u00e0 \u0111\u01a1n gi\u00e1 hay n\u00f3i c\u00e1ch kh\u00e1c gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n t\u1ed5ng s\u1ed1 c\u00e1c chi ph\u00ed theo \u0111\u1ecbnh m\u1ee9c v\u00e0 d\u1ef1 to\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m trong k\u1ef3 k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

– Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf: l\u00e0 gi\u00e1 th\u00e0nh sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c s\u1ea3n xu\u1ea5t c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. N\u1ebfu gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch v\u00e0 gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c ch\u1ec9 bao g\u1ed3m c\u00e1c chi ph\u00ed trong ph\u1ea1m vi k\u1ebf ho\u1ea1ch, th\u00ec gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh k\u1ec3 c\u1ea3 c\u00e1c chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

– Gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c: l\u00e0 gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t. Kh\u00e1c v\u1edbi gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf c\u00e1c \u0111\u1ecbnh m\u1ee9c b\u00ecnh qu\u00e2n ti\u00ean ti\u1ebfn, kh\u00f4ng bi\u1ebfn \u0111\u1ed5i trong k\u1ef3 k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

Gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m trong k\u1ef3 k\u1ebf ho\u1ea1ch, do \u0111\u00f3 gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c lu\u00f4n thay \u0111\u1ed5i theo \u0111\u1ecbnh m\u1ee9c chi ph\u00ed \u0111\u1ea1t \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: H\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1186],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10034"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10034"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10034\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10034"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}