{"id":10939,"date":"2015-08-26T03:39:21","date_gmt":"2015-08-26T03:39:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10939"},"modified":"2015-08-26T03:39:21","modified_gmt":"2015-08-26T03:39:21","slug":"hoan-thien-ke-toan-tap-hop-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-tai-cong-ty-co-phan-xi-mang-tien-son-ha-tay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10939","title":{"rendered":"Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n xi m\u0103ng Ti\u00ean S\u01a1n H\u00e0 T\u00e2y"},"content":{"rendered":"

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

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/p>\n

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

Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, c\u00f9ng v\u1edbi ch\u00ednh s\u00e1ch m\u1edf c\u1eeda h\u1ed9i nh\u1eadp \u0111\u00e3 \u0111\u1eb7t c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, nh\u1ea5t l\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, tr\u01b0\u1edbc nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t \u0111\u00f3 l\u00e0 quy lu\u1eadt c\u1ea1nh tranh. Cu\u1ed9c chi\u1ebfn n\u00e0y kh\u00f4ng ch\u1ec9 di\u1ec5n ra \u1edf nh\u1eefng doanh nghi\u1ec7p trong c\u00f9ng m\u1ed9t ng\u00e0nh, m\u1ed9t l\u0129nh v\u1ef1c m\u00e0 c\u00f2n di\u1ec5n ra \u1edf nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau. \u0110\u1ee9ng tr\u01b0\u1edbc t\u00ecnh th\u1ebf \u0111\u00f3, \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ee9ng v\u1eefng, t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n th\u00ec c\u00e1c doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng ng\u1eebng \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, nh\u1eb1m h\u1ea1 th\u1ea5p chi ph\u00ed c\u00e1 bi\u1ec7t\u00a0 so v\u1edbi chi ph\u00ed x\u00e3 h\u1ed9i, \u0111\u1ec3 mang l\u1ea1i hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao nh\u1ea5t.<\/span><\/p>\n

Do v\u1eady, nhi\u1ec7m v\u1ee5 \u0111\u1eb7t ra l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t l\u00e0 ph\u1ea3i n\u00e2ng cao s\u1ee9c c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. T\u1ee9c l\u00e0 b\u00ean c\u1ea1nh vi\u1ec7c ch\u00fa \u00fd t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3u d\u00e1ng, m\u1eabu m\u00e3 c\u1ee7a s\u1ea3n ph\u1ea9m th\u00ec m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p quan tr\u1ecdng l\u00e0 ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd t\u1edbi m\u1ecdi kho\u1ea3n chi ph\u00ed h\u1ea1 th\u1ea5p \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p kh\u00f4ng nh\u1eefng t\u1ed3n t\u1ea1i \u0111\u1ee9ng v\u1eefng m\u00e0 c\u00f2n ph\u00e1t tri\u1ec3n tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

X\u00e9t trong ph\u1ea1m vi m\u1ed9t doanh nghi\u1ec7p gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u1ea5p l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u1ee3p l\u00fd, t\u1eeb \u0111\u00f3 kh\u00f4ng nh\u1eefng gi\u00fap doanh nghi\u1ec7p \u0111\u1ea9y nhanh \u0111\u01b0\u1ee3c qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n t\u00e1i s\u1ea3n xu\u1ea5t gi\u1ea3n \u0111\u01a1n v\u00e0 m\u1edf r\u1ed9ng cho qu\u00e1 tr\u00ecnh t\u00e1i s\u1ea3n xu\u1ea5t. V\u00ec v\u1eady, song song v\u1edbi vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

X\u00e9t trong ph\u1ea1m vi to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf, h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, trong c\u00e1c doanh nghi\u1ec7p s\u1ebd mang l\u1ea1i s\u1ef1 ti\u1ebft ki\u1ec7m lao \u0111\u1ed9ng x\u00e3 h\u1ed9i, t\u0103ng t\u00edch l\u0169y cho n\u1ec1n kinh t\u1ebf, t\u0103ng ngu\u1ed3n thu cho qu\u1ed1c gia. Do \u0111\u00f3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u00f3ng m\u1ed9t v\u00ed tr\u00ed v\u00f4 c\u00f9ng quan tr\u1ecdng trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n kinh t\u1ebf \u1edf m\u1ecdi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, n\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng \u0111\u1ed1i s\u00e1ch h\u1ee3p l\u00fd v\u1ec1 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, gi\u00fap doanh nghi\u1ec7p c\u1ea1nh tranh c\u00f3 hi\u1ec7u qu\u1ea3 trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. Mang l\u1ea1i k\u1ebft qu\u1ea3 kinh t\u1ebf cao cho doanh nghi\u1ec7p.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n kinh t\u1ebf \u1edf t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p. Xu\u1ea5t ph\u00e1t t\u1eeb t\u1ea7m quan tr\u1ecdng \u0111\u00f3 em \u0111\u00e3 l\u00e0m \u0111\u1ec1 t\u00e0i v\u1ec1: “Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n xi m\u0103ng Ti\u00ean S\u01a1n H\u00e0 T\u00e2y<\/strong>“.<\/span><\/p>\n

\u0110\u1ec1 t\u00e0i g\u1ed3m c\u00e1c ph\u1ea7n ch\u00ednh sau:<\/span><\/p>\n

Ph\u1ea7n I: L\u00fd lu\u1eadn chung v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Ph\u1ea7n II: Th\u1ef1c tr\u1ea1ng k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Xi m\u0103ng Ti\u00ean S\u01a1n H\u00e0 T\u00e2y.<\/em><\/span><\/p>\n

Ph\u1ea7n III: M\u1ed9t s\u1ed1 ki\u1ebfn ngh\u1ecb nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Xi\u00a0 m\u0103ng Ti\u00ean S\u01a1n H\u00e0 T\u00e2y.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n kinh t\u1ebf \u1edf m\u1ecdi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, n\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng \u0111\u1ed1i s\u00e1ch h\u1ee3p l\u00fd v\u1ec1 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, mang l\u1ea1i k\u1ebft qu\u1ea3 kinh t\u1ebf cao cho doanh nghi\u1ec7p.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1326],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10939"}],"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=10939"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10939\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10939"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}