{"id":11187,"date":"2015-08-27T01:26:40","date_gmt":"2015-08-27T01:26:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11187"},"modified":"2015-08-27T08:10:30","modified_gmt":"2015-08-27T08:10:30","slug":"hach-toan-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-xay-lap-tai-xi-nghiep-song-da-206","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11187","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 x\u00e2y l\u1eafp t\u1ea1i X\u00ed nghi\u1ec7p S\u00f4ng \u0110\u00e0 206"},"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

X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ed9t ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t t\u1ea1o ra c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt cho n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n, h\u00e0ng n\u0103m t\u1ed5ng kinh ph\u00ed ng\u00e2n s\u00e1ch chi l\u0129nh v\u1ef1c n\u00e0y chi\u1ebfm t\u1edbi 80% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

S\u1ea3n ph\u1ea9m c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 nh\u1eefng c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 m\u1eb7t kinh t\u1ebf m\u00e0 c\u00f2n l\u00e0 nh\u1eefng c\u00f4ng tr\u00ecnh c\u00f3 t\u00ednh th\u1ea9m m\u1ef9 cao th\u1ec3 hi\u1ec7n phong c\u00e1ch, l\u1ed1i s\u1ed1ng c\u1ee7a d\u00e2n t\u1ed9c, \u0111\u1ed3ng th\u1eddi c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 v\u0103n h\u00f3a – x\u00e3 h\u1ed9i.<\/span><\/p>\n

Trong b\u1ed1i c\u1ea3nh n\u01b0\u1edbc ta hi\u1ec7n nay \u0111ang th\u1ef1c hi\u1ec7n b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i c\u01a1 ch\u1ebf kinh t\u1ebf, vi\u1ec7c hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng trong th\u1ef1c t\u1ebf \u0111ang l\u00e0 m\u1ed9t \u0111\u00f2i h\u1ecfi h\u1ebft s\u1ee9c c\u1ea5p thi\u1ebft \u1edf kh\u1eafp m\u1ecdi n\u01a1i nh\u1ea5t l\u00e0 \u1edf c\u00e1c v\u00f9ng s\u00e2u, v\u00f9ng xa. \u0110i\u1ec1u \u0111\u00f3 kh\u00f4ng ch\u1ec9 c\u00f3 \u00fd ngh\u0129a kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u0103ng l\u00ean m\u00e0 song song v\u1edbi n\u00f3 l\u00e0 s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u0169ng gia t\u0103ng. V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 l\u00e0m sao \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng l\u00e3ng ph\u00ed, th\u1ea5t tho\u00e1t v\u1ed1n trong \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh x\u00e2y l\u1eafp ph\u1ea3i tr\u1ea3i qua nhi\u1ec1u giai \u0111o\u1ea1n(thi\u1ebft k\u1ebf, l\u1eadp d\u1ef1 to\u00e1n, thi c\u00f4ng, nghi\u1ec7m thu\u2026) th\u1eddi gian k\u00e9o d\u00e0i.<\/span><\/p>\n

Ch\u00ednh v\u00ec th\u1ebf, h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u1ed1n \u0111\u00e3 l\u00e0 m\u1ed9t ph\u1ea7n h\u00e0nh c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n l\u1ea1i c\u00e0ng c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp n\u00f3i ri\u00eang v\u00e0 x\u00e3 h\u1ed9i n\u00f3i chung. V\u1edbi c\u00e1c doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 kh\u1eafc ph\u1ee5c nh\u1eefng t\u1ed3n t\u1ea1i, ph\u00e1t huy nh\u1eefng ti\u1ec1m n\u0103ng m\u1edbi \u0111\u1ea3m b\u1ea3o cho doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n trong c\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n kinh doanh c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ta hi\u1ec7n nay. V\u1edbi Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf doanh nghi\u1ec7p x\u00e2y l\u1eafp l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 thu thu\u1ebf.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u00fang vai tr\u00f2 c\u1ee7a h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp t\u1ea1i x\u00ed nghi\u1ec7p, em xin m\u1ea1nh d\u1ea1n \u0111i s\u00e2u nghi\u00ean c\u1ee9u \u0111\u1ec1 t\u00e0i: \u201cC\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp t\u1ea1i x\u00ed nghi\u1ec7p S\u00f4ng \u0110\u00e0 206<\/strong>\u201d.<\/span><\/p>\n

N\u1ed9i dung \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u g\u1ed3m 3 ph\u1ea7n nh\u01b0 sau:<\/span><\/p>\n

Ph\u1ea7n I: L\u00fd lu\u1eadn chung v\u1ec1 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 x\u00e2y l\u1eafp.<\/span><\/p>\n

Ph\u1ea7n II: Th\u1ef1c tr\u1ea1ng c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp t\u1ea1i x\u00ed nghi\u1ec7p S\u00f4ng \u0110\u00e0 206.<\/span><\/p>\n

Ph\u1ea7n III: M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp t\u1ea1i x\u00ed nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u1ed1n \u0111\u00e3 l\u00e0 m\u1ed9t ph\u1ea7n h\u00e0nh c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n l\u1ea1i c\u00e0ng c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp n\u00f3i ri\u00eang v\u00e0 x\u00e3 h\u1ed9i n\u00f3i chung<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1364],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11187"}],"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=11187"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11187\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11187"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}