{"id":19164,"date":"2015-12-04T08:17:37","date_gmt":"2015-12-04T08:17:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19164"},"modified":"2015-12-04T11:19:23","modified_gmt":"2015-12-04T11:19:23","slug":"cac-loai-chi-phi-trong-ke-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19164","title":{"rendered":"C\u00e1c lo\u1ea1i chi ph\u00ed trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n

X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 kh\u00e2u \u0111\u1ea7u ti\u00ean c\u1ea7n thi\u1ebft c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t \u00a0ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed v\u00e0 c\u00f4ng d\u1ee5ng c\u1ee7a chi ph\u00ed trong s\u1ea3n xu\u1ea5t. Tu\u1ef3 theo c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, y\u00eau c\u1ea7u v\u00e0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd kinh t\u1ebf, y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n kinh t\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 l\u00e0 to\u00e0n b\u1ed9 quy tr\u00ecnh c\u00f4ng ngh\u1ec7 hay t\u1eebng giai \u0111o\u1ea1n, t\u1eebng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 ri\u00eang bi\u1ec7t. Tu\u1ef3 theo quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ea3n ph\u1ea9m, y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 l\u00e0 t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m, t\u1eebng m\u1eb7t h\u00e0ng, s\u1ea3n ph\u1ea9m, t\u1eebng b\u1ed9 ph\u1eadn,c\u1ee5m chi ti\u1ebft ho\u1eb7c chi ti\u1ebft s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp, do \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m c\u00f3 t\u00ednh \u0111\u01a1n chi\u1ebfc n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u01b0\u1eddng\u00a0 l\u00e0 theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c c\u0169ng c\u00f3 th\u1ec3 \u0111\u00f3 l\u00e0 m\u1ed9t h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a m\u1ed9t h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, nh\u00f3m h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, m\u1ed9t ng\u00f4i nh\u00e0 trong d\u00e3y nh\u00e0.<\/span><\/p>\n

\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n ph\u00e2n bi\u1ec7t d\u1ec5 d\u00e0ng c\u00e1ch t\u1eadp h\u1ee3p chi ph\u00ed trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00e1c lo\u1ea1i chi ph\u00ed trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\u00a0<\/strong><\/span><\/p>\n

1. Chi ph\u00ed Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/h2>\n

1.1 Kh\u00e1i ni\u1ec7m <\/span><\/strong><\/p>\n

Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp l\u00e0 nh\u1eefng chi ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, c\u00e1c c\u1ea5u ki\u1ec7n ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn r\u1eddi, v\u1eadt li\u1ec7u lu\u00e2n chuy\u1ec3n tham gia c\u1ea5u th\u00e0nh n\u00ean th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp (kh\u00f4ng k\u1ec3 v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 cho m\u00e1y m\u00f3c thi c\u00f4ng, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng v\u00e0 nh\u1eefng v\u1eadt li\u1ec7u t\u00ednh trong chi ph\u00ed s\u1ea3n xu\u1ea5t chung). Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o kho\u1ea3n m\u1ee5c n\u00e0y ngo\u00e0i gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u00f2n c\u00f3 c\u1ea3 chi ph\u00ed thu mua, v\u1eadn chuy\u1ec3n t\u1eeb n\u01a1i mua v\u1ec1 n\u01a1i nh\u1eadp kho ho\u1eb7c xu\u1ea5t th\u1eb3ng \u0111\u1ebfn ch\u00e2n c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

Nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho x\u00e2y d\u1ef1ng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh n\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp cho h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 theo gi\u00e1 xu\u1ea5t kho th\u1ef1c t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u00f4ng tr\u00ecnh, kh\u00f4ng th\u1ec3 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed cho c\u00e1c c\u00f4ng tr\u00ecnh theo ti\u00eau th\u1ee9c th\u00edch h\u1ee3p nh\u01b0 theo \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, theo kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n…<\/span><\/p>\n

1.2 Ph\u00e2n lo\u1ea1i<\/span><\/strong><\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp d\u00f9ng cho thi c\u00f4ng x\u00e2y l\u1eafp nh\u01b0:<\/span><\/p>\n