{"id":11522,"date":"2015-08-28T01:56:01","date_gmt":"2015-08-28T01:56:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11522"},"modified":"2016-11-08T10:17:22","modified_gmt":"2016-11-08T10:17:22","slug":"hoan-thien-hach-toan-chi-phi-san-xuat-tinh-gia-thanh-san-pham-va-phuong-huong-nang-cao-hieu-qua-kinh-doanh-tai-cong-ty-xay-dung-492","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11522","title":{"rendered":"Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t – t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 ph\u01b0\u01a1ng h\u01b0\u1edbng n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng 492."},"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 ng\u00e0nh s\u1ea3n xu\u1ea5t t\u1ea1o ra c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u0129 thu\u1eadt cho n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n. S\u1ea3n ph\u1ea9m c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i n\u00ean c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 m\u1eb7t kinh t\u1ebf- v\u1eadt ch\u1ea5t. B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ea3n ph\u1ea9m c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng c\u00f2n th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb th\u1ea9m m\u1ef9, phong c\u00e1ch ki\u1ebfn tr\u00fac n\u00ean c\u0169ng mang \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 m\u1eb7t tinh th\u1ea7n, v\u0103n h\u00f3a x\u00e3 h\u1ed9i.<\/span><\/p>\n

D\u01b0\u1edbi s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc, sau h\u01a1n m\u01b0\u1eddi n\u0103m th\u1ef1c hi\u1ec7n \u0111\u01b0\u1eddng l\u1ed1i \u0111\u1ed5i m\u1edbi, n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc ta \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n kh\u00e1 v\u1eefng ch\u1eafc. Vi\u1ec7c m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch \u0111a ph\u01b0\u01a1ng h\u00f3a c\u00e1c quan h\u1ec7 kinh t\u1ebf \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n ti\u1ec1n \u0111\u1ec1 cho n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n. H\u00f2a nh\u1ecbp c\u00f9ng v\u1edbi nh\u1eefng chuy\u1ec3n bi\u1ebfn chung \u0111\u00f3 c\u1ee7a n\u1ec1n kinh t\u1ebf, c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng tr\u00ean c\u01b0\u01a1ng v\u1ecb l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb kinh t\u1ebf c\u01a1 s\u1edf, l\u00e0 t\u1ebf b\u00e0o c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n \u0111\u00e3 g\u00f3p ph\u1ea7n kh\u00f4ng nh\u1ecf trong ti\u1ebfn tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Nh\u01b0ng \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ed9i nh\u1eadp v\u1edbi n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi, ch\u00fang ta ph\u1ea3i c\u00f3 m\u1ed9t c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u1eefng ch\u1eafc l\u00e0 n\u1ec1n t\u1ea3ng cho c\u00e1c ng\u00e0nh kh\u00e1c ph\u00e1t tri\u1ec3n. Do \u0111\u00f3, v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea9y nhanh t\u1ed1c \u0111\u1ed9 c\u00f4ng nghi\u1ec7p ho\u00e1- hi\u1ec7n \u0111\u1ea1i ho\u00e1 \u0111\u1ea5t n\u01b0\u1edbc, v\u1ed1n \u0111\u1ea7u t\u01b0 cho hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ng\u00e0y c\u00e0ng chi\u1ebfm t\u1ec9 tr\u1ecdng l\u1edbn trong v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 n\u01b0\u1edbc. \u0110\u00f3 l\u00e0 thu\u1eadn l\u1ee3i l\u1edbn cho c\u00e1c c\u00f4ng ty x\u00e2y l\u1eafp. Tuy nhi\u00ean, trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n nay, c\u00e1c c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u1ea5u th\u1ea7u. V\u00ec v\u1eady, \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra gi\u00e1 d\u1ef1 th\u1ea7u h\u1ee3p l\u00fd nh\u1ea5t, \u0111em l\u1ea1i kh\u1ea3 n\u0103ng tr\u00fang th\u1ea7u cao \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng ng\u1eebng ph\u1ea5n \u0111\u1ea5u ti\u1ebft ki\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t, h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Cho n\u00ean, th\u00f4ng tin v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. Nh\u00e0 qu\u1ea3n tr\u1ecb kh\u00f4ng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn t\u1ed5ng chi ph\u00ed ph\u00e1t sinh m\u00e0 quan tr\u1ecdng h\u01a1n l\u00e0 xem chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh nh\u01b0 th\u1ebf n\u00e0o, \u1edf \u0111\u00e2u, t\u1eeb \u0111\u00f3 \u0111\u1ec1 ra bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd v\u1ed1n, tr\u00e1nh l\u00e3ng ph\u00ed, th\u1ea5t tho\u00e1t, ti\u1ebft ki\u1ec7m \u0111\u1ebfn m\u1ee9c th\u1ea5p nh\u1ea5t chi ph\u00ed nh\u1eb1m h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1eefng th\u00f4ng tin n\u00e0y c\u00f2n l\u00e0 c\u01a1 s\u1edf, l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, 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 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 thu thu\u1ebf. Do \u0111\u00f3, trong ph\u1ea1m vi to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf, vi\u1ec7c h\u1ea1 th\u1ea5p gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c doanh nghi\u1ec7p s\u1ebd \u0111em l\u1ea1i ti\u1ebft ki\u1ec7m cho x\u00e3 h\u1ed9i, t\u0103ng t\u00edch l\u0169y cho n\u1ec1n kinh t\u1ebf. V\u00ec v\u1eady, ti\u1ebft ki\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t, h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p m\u00e0 c\u00f2n c\u1ee7a to\u00e0n x\u00e3 h\u1ed9i.<\/span><\/p>\n

\u0110\u1ee9ng tr\u00ean l\u0129nh v\u1ef1c 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 l\u00e0 kh\u00e2u ph\u1ee9c t\u1ea1p nh\u1ea5t trong to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t sinh chi ph\u00ed l\u00e0 y\u00eau c\u1ea7u c\u00f3 t\u00ednh xuy\u00ean su\u1ed1t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a v\u1ea5n \u0111\u1ec1 tr\u00ean, qua th\u1eddi gian nghi\u00ean c\u1ee9u, t\u00ecm hi\u1ec3u l\u00fd lu\u1eadn v\u00e0 th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng 492, \u0111\u01b0\u1ee3c s\u1ef1 gi\u00fap \u0111\u1ee1 nhi\u1ec7t t\u00ecnh c\u1ee7a c\u00f4 gi\u00e1o PGS.TS Ph\u1ea1m Th\u1ecb G\u00e1i v\u00e0 c\u00e1c c\u00f4 ch\u00fa, anh ch\u1ecb ph\u00f2ng k\u1ebf to\u00e1n C\u00f4ng ty, em \u0111\u00e3 ch\u1ecdn \u0111\u1ec1 t\u00e0i: \u201cHo\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t – t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 ph\u01b0\u01a1ng h\u01b0\u1edbng n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng 492<\/strong><\/em>.\u201d. M\u1ee5c \u0111\u00edch c\u1ee7a \u0111\u1ec1 t\u00e0i l\u00e0 v\u1eadn d\u1ee5ng l\u00fd lu\u1eadn 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 v\u00e0o vi\u1ec7c nghi\u00ean c\u1ee9u th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng 492.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a chuy\u00ean \u0111\u1ec1 th\u1ef1c t\u1eadp t\u1ed1t nghi\u1ec7p ngo\u00e0i l\u1eddi m\u1edf \u0111\u1ea7u, v\u00e0 k\u1ebft lu\u1eadn bao g\u1ed3m hai ph\u1ea7n:<\/span><\/p>\n

Ph\u1ea7n I: T\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n\u00a0 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh t\u1ea1i c\u00f4ng ty x\u00e2y d\u1ef1ng 492.<\/span><\/p>\n

Ph\u1ea7n II: Ph\u01b0\u01a1ng h\u01b0\u1edbng ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed\u00a0 s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty X\u00e2y d\u1ef1ng 492<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t – t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 ph\u01b0\u01a1ng h\u01b0\u1edbng n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng 492. T\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 kh\u00e2u ph\u1ee9c t\u1ea1p nh\u1ea5t trong to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a 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":[1393],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11522"}],"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=11522"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11522\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11522"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}