{"id":15189,"date":"2015-10-11T03:19:11","date_gmt":"2015-10-11T03:19:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15189"},"modified":"2015-10-21T23:52:23","modified_gmt":"2015-10-21T23:52:23","slug":"quy-trinh-tinh-gia-thanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15189","title":{"rendered":"Quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh"},"content":{"rendered":"

T\u00ednh gi\u00e1 th\u00e0nh lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f3 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n. V\u1edbi nh\u1eefng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, ngo\u00e0i vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh, c\u1ea7n quan t\u00e2m t\u1edbi quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh<\/strong>. K\u1ebf to\u00e1n Centax<\/a> xin cung c\u1ea5p m\u1ed9t quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh, \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tham kh\u1ea3o \u00e1p d\u1ee5ng.<\/span><\/p>\n

\"Quy<\/a><\/h2>\n

<\/h2>\n\n\n\n\n\n
\n

KH\u00c1I QU\u00c1T QUY TR\u00ccNH<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Kh\u00e1i ni\u1ec7m quy tr\u00ecnh<\/strong><\/span><\/td>\nQuy tr\u00ecnh gi\u00e1 th\u00e0nh l\u00e0 quy tr\u00ecnh t\u1eadp h\u1ecdp c\u00e1c chi ph\u00ed ph\u00e1t sinh k\u1ec3 t\u1eeb khi nguy\u00ean v\u1eadt li\u1ec7u b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t cho \u0111\u1ebfn l\u00fac th\u00e0nh ph\u1ea9m t\u1ea1o th\u00e0nh nh\u1eadp kho v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
\u0110\u1ed1i t\u01b0\u1ee3ng tham gia<\/strong><\/span><\/td>\nQuy tr\u00ecnh bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia ch\u00ednh sau:<\/span><\/p>\n
    \n
  • K\u1ebf to\u00e1n kho (B\u1ed9 ph\u1eadn K\u1ebf ho\u1ea1ch)<\/span><\/li>\n
  • K\u1ebf to\u00e1n kho nguy\u00ean v\u1eadt li\u1ec7u (B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n)<\/span><\/li>\n
  • Nh\u00e2n vi\u00ean t\u00ednh l\u01b0\u01a1ng<\/span><\/li>\n
  • K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n
  • K\u1ebf to\u00e1n thanh to\u00e1n<\/span><\/li>\n
  • K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
  • K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh (K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p)<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n\n\n\n\n\n\n
    \n

    CH\u00cdNH S\u00c1CH QUY TR\u00ccNH<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

    Ch\u00ednh s\u00e1ch t\u1eadp h\u1ecdp chi ph<\/strong>\u00ed<\/span><\/td>\n\n
      \n
    • \u00a0 Vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch.<\/span><\/li>\n
    • \u00a0 Vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed d\u1ef1a tr\u00ean c\u01a1 s\u1edf t\u00edch lu\u1ef9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng.<\/span><\/li>\n
    • \u00a0 B\u1ea5t k\u1ef3 gi\u00e1 tr\u1ecb n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u0169ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed1 nguy\u00ean l\u00e0m tr\u00f2n 2 con s\u1ed1.<\/span><\/li>\n
    • \u00a0 B\u1ea5t k\u1ef3 gi\u00e1 tr\u1ecb n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 VN\u0110.<\/span><\/li>\n
    • \u00a0 Th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh v\u00e0o \u0111\u1ea7u th\u00e1ng k\u1ebf ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    Ch\u00ednh s\u00e1ch chi ph\u00ed<\/strong><\/span><\/td>\n\n
      \n
    • \u00a0 \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho s\u1ebd \u0111\u01b0\u1ee3c cung c\u1ea5p h\u00e0ng th\u00e1ng v\u1ec1 nh\u1eefng nguy\u00ean li\u1ec7u ch\u00ednh, nguy\u00ean li\u1ec7u ph\u1ee5, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, ph\u1ebf li\u1ec7u. S\u1ef1 hi\u1ec7n h\u1eefu c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ki\u1ec3m tra 6 th\u00e1ng 1 l\u1ea7n v\u00e0 n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 ch\u00eanh l\u1ec7ch gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo cho ph\u00f9 h\u1ee3p.<\/span><\/li>\n
    • \u00a0 \u0110\u1ed1i v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng, b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng t\u0103ng ca v\u00e0 ph\u00e9p s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp h\u00e0ng th\u00e1ng.<\/span><\/li>\n
    • \u00a0 \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t chung, nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u00e1ng \u0111\u00f3.<\/span><\/li>\n
    • \u00a0 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch c\u1ed9ng d\u1ed3n nh\u1eefng kho\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh (m\u1ed9t th\u00e1ng) c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed. Chi ph\u00ed thu mua nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 nh\u1eefng chi ph\u00ed mua c\u1ed9ng v\u1edbi chi ph\u00ed c\u1ea7n thi\u1ebft ban \u0111\u1ea7u cho vi\u1ec7c mua nguy\u00ean v\u1eadt li\u1ec7u. Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/span><\/li>\n
    • \u00a0 M\u1ed7i k\u00fd k\u1ebf to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u v\u00e0o ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng v\u00e0 k\u1ebft th\u00fac v\u00e0o cu\u1ed1i th\u00e1ng \u0111\u00f3. Nh\u01b0 v\u1eady, chi ph\u00ed nh\u00e2n c\u00f4ng trong k\u1ef3 k\u1ebf to\u00e1n chi ph\u00ed kh\u00f4ng c\u1ed1 \u0111\u1ecbnh nh\u01b0ng l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed c\u1ee7a th\u00e0nh ph\u1ea9m. Chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/span><\/li>\n
    • \u00a0 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3 nh\u01b0 chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed nhi\u00ean li\u1ec7u\u2026 N\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung cho cho c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c doanh thu b\u00e1n ra c\u1ee7a c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u00f3 nh\u01b0 chi ph\u00ed \u0111i\u1ec7n, nu\u1edbc\u2026<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    C\u01a1 s\u1edf t\u00ednh chi ph\u00ed<\/strong><\/span><\/td>\n\n
      \n
    • \u00a0 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch c\u1ed9ng d\u1ed3n nh\u1eefng kho\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh (m\u1ed9t th\u00e1ng) c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed. Chi ph\u00ed thu mua nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 nh\u1eefng chi ph\u00ed mua c\u1ed9ng v\u1edbi chi ph\u00ed c\u1ea7n thi\u1ebft ban \u0111\u1ea7u cho vi\u1ec7c mua nguy\u00ean v\u1eadt li\u1ec7u. Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/span><\/li>\n
    • \u00a0 M\u1ed7i k\u00fd k\u1ebf to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u v\u00e0o ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng v\u00e0 k\u1ebft th\u00fac v\u00e0o cu\u1ed1i th\u00e1ng \u0111\u00f3. Nh\u01b0 v\u1eady, chi ph\u00ed nh\u00e2n c\u00f4ng trong k\u1ef3 k\u1ebf to\u00e1n chi ph\u00ed kh\u00f4ng c\u1ed1 \u0111\u1ecbnh nh\u01b0ng l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed c\u1ee7a th\u00e0nh ph\u1ea9m. Chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/span><\/li>\n<\/ul>\n

      Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3 nh\u01b0 chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed nhi\u00ean li\u1ec7u\u2026 N\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung cho cho c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c doanh thu b\u00e1n ra c\u1ee7a c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u00f3 nh\u01b0 chi ph\u00ed \u0111i\u1ec7n, nu\u1edbc\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n\n\n\n
      M\u1ee4C TI\u00caU<\/span><\/td>\n\u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn, t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 v\u00e0 ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      \n

      TH\u1ee6 T\u1ee4C<\/strong><\/span><\/p>\n

      1. T\u1eadp h\u1ecdp chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n

      Ai:<\/strong><\/span><\/td>\n\n
        \n
      • K\u1ebf to\u00e1n kho nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00f4ng vi\u1ec7c:<\/strong><\/span><\/td>\n\n
        \n
      • Ghi nh\u1eadn, ki\u1ec3m tra gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u1eeb k\u1ebf to\u00e1n kho (Ph\u00f2ng k\u1ebf ho\u1ea1ch) v\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Khi n\u00e0o:<\/strong><\/span><\/td>\n\n
        \n
      • V\u00e0o tu\u1ea7n \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/strong><\/span><\/td>\n\n
        \n
      • Ti\u1ebfp nh\u1eadn s\u1ed1 li\u1ec7u t\u1eeb k\u1ebf to\u00e1n kho (Ph\u00f2ng K\u1ebf ho\u1ea1ch).<\/span><\/li>\n
      • Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n
      • C\u1eadp nh\u1eadt v\u00e0o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      M\u1ee5c \u0111\u00edch:<\/strong><\/span><\/td>\n\n
        \n
      • \u0110\u1ea3m b\u1ea3o chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn, t\u1eadp h\u1ecdp, ph\u00e2n b\u1ed5 v\u00e0 t\u00ednh \u0111\u00fang trong k\u1ef3 k\u1ebf to\u00e1n cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      2. T\u1eadp h\u1ecdp chi ph\u00ed nh\u00e2n c\u00f4ng<\/strong><\/span><\/td>\n<\/tr>\n
      Ai:<\/strong><\/span><\/td>\n\n
        \n
      • K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00f4ng vi\u1ec7c:<\/strong><\/span><\/td>\n\n
        \n
      • Ghi nh\u1eadn, nh\u1eadp li\u1ec7u chi ph\u00ed nh\u00e2n c\u00f4ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 nh\u00e2n vi\u00ean t\u00ednh l\u01b0\u01a1ng (B\u1ed9 ph\u1eadn Nh\u00e2n s\u1ef1) v\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Khi n\u00e0o:<\/strong><\/span><\/td>\n\n
        \n
      • Ngay sau khi b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/strong><\/span><\/td>\n\n
        \n
      • Ti\u1ebfp nh\u1eadn b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t.<\/span><\/li>\n
      • C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng l\u01b0\u01a1ng, s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh.<\/span><\/li>\n
      • K\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      M\u1ee5c \u0111\u00edch:<\/strong><\/span><\/td>\n\n
        \n
      • \u0110\u1ea3m b\u1ea3o chi ph\u00ed nh\u00e2n c\u00f4ng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang v\u00e0 ph\u00e2n b\u1ed5 \u0111\u00fang khi t\u00ednh gi\u00e1 th\u00e0nh trong k\u1ef3 k\u1ebf to\u00e1n theo t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      3. T\u1eadp h\u1ecdp chi ph\u00ed kh\u00e1c<\/strong><\/span><\/td>\n<\/tr>\n
      Ai:<\/strong><\/span><\/td>\n\n
        \n
      • K\u1ebf to\u00e1n thanh to\u00e1n<\/span><\/li>\n
      • K\u1ebf to\u00e1n t\u00e0i s\u1ea3n<\/span><\/li>\n<\/ul>\n

        \u00a0<\/span><\/td>\n<\/tr>\n

      C\u00f4ng vi\u1ec7c:<\/strong><\/span><\/td>\n\n
        \n
      • Ghi nh\u1eadn c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong k\u1ef3 v\u00e0 k\u1ebft chuy\u1ec3n cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/span><\/li>\n
      • T\u00ednh to\u00e1n chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c trong k\u1ef3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong k\u1ef3 v\u00e0 k\u1ebft chuy\u1ec3n cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Khi n\u00e0o:<\/strong><\/span><\/td>\n\n
        \n
      • C\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p, h\u1ea1ch to\u00e1n khi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n
      • Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/strong><\/span><\/td>\n\n
        \n
      • Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n thanh to\u00e1n ghi nh\u1eadn nh\u1eefng chi ph\u00ed ph\u00e1t sinh th\u1ef1c t\u1ebf trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t (thanh to\u00e1n); h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed n\u00e0y theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span><\/li>\n
      • K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00edch \u0111\u1ee7 kh\u1ea5u hao m\u00e1y m\u00f3c trong k\u1ef3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/li>\n
      • H\u1ea1ch to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      M\u1ee5c ti\u00eau:<\/strong><\/span><\/td>\n\n
        \n
      • \u0110\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eadp h\u1ecdp \u0111\u1ea7y \u0111\u1ee7, h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 \u0111\u00fang v\u00e0o nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      4. T\u1eadp h\u1ecdp c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/span><\/td>\n<\/tr>\n
      Ai:<\/strong><\/span><\/td>\n\n
        \n
      • K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00f4ng vi\u1ec7c:<\/strong><\/span><\/td>\n\n
        \n
      • T\u1eadp h\u1ecdp c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m trong k\u1ef3 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Khi n\u00e0o:<\/strong><\/span><\/td>\n\n
        \n
      • Sau khi K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh nh\u1eadn \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u t\u1eeb c\u00e1c K\u1ebf to\u00e1n kho v\u1eadt t\u01b0, Nh\u00e2n vi\u00ean t\u00ednh l\u01b0\u01a1ng, K\u1ebf to\u00e1n thanh to\u00e1n v\u00e0 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ebft chuy\u1ec3n c\u00e1c chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 doanh s\u1ed1 b\u00e1n t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/strong><\/span><\/td>\n\n
        \n
      • Ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo doanh s\u1ed1 b\u00e1n ra trong k\u1ef3.<\/span><\/li>\n
      • T\u1eadp h\u1ecdp, k\u1ebft chuy\u1ec3n c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      M\u1ee5c ti\u00eau:<\/strong><\/span><\/td>\n\n
        \n
      • \u0110\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ra trong th\u00e1ng.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

        T\u00ednh gi\u00e1 th\u00e0nh lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f3 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n. V\u1edbi nh\u1eefng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, ngo\u00e0i vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh, c\u1ea7n quan t\u00e2m t\u1edbi quy tr\u00ecnh c\u1ee7a n\u00f3.<\/p>\n","protected":false},"author":7,"featured_media":15635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1907],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15189"}],"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=15189"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15189\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15635"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15189"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}