{"id":19176,"date":"2015-12-05T01:20:23","date_gmt":"2015-12-05T01:20:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19176"},"modified":"2016-12-07T10:30:29","modified_gmt":"2016-12-07T10:30:29","slug":"cac-khoan-thiet-hai-trong-san-xuat-xay-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19176","title":{"rendered":"C\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19450\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-khoan-thiet-hai-trong-san-xuat-xay-lap.jpg\" alt=\"C\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-khoan-thiet-hai-trong-san-xuat-xay-lap.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-khoan-thiet-hai-trong-san-xuat-xay-lap-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng thi\u1ec7t h\u1ea1i nh\u01b0 ph\u1ea3i\u00a0ph\u00e1 \u0111i l\u00e0m l\u1ea1i, thi\u1ec7t h\u1ea1i ng\u1eebng s\u1ea3n xu\u1ea5t&#8230; Qu\u00e1 tr\u00ecnh t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i n\u00e0y \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i \u0111\u00f2i h\u1ecfi ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c, n\u1ed9i dung chi ph\u00ed. \u0110\u1ec3 gi\u00fap vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i n\u00e0y tr\u1edf n\u00ean d\u1ec5 d\u00e0ng. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>C\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. Thi\u1ec7t h\u1ea1i ph\u00e1 \u0111i l\u00e0m l\u1ea1i<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.1 \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a kho\u1ea3n thi\u1ec7t h\u1ea1i ph\u00e1 \u0111i l\u00e0m l\u1ea1i trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp<\/span><\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong qu\u00e1 tr\u00ecnh thi c\u00f4ng c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u1eb7c ph\u1ea7n c\u00f4ng vi\u1ec7c ph\u1ea3i ph\u00e1 \u0111i l\u00e0m l\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh. Nguy\u00ean nh\u00e2n g\u00e2y ra c\u00f3 th\u1ec3 do ch\u1ee7 quan, kh\u00e1ch quan, do l\u1ed7i c\u1ee7a b\u00ean giao th\u1ea7u (b\u00ean A) nh\u01b0 s\u1eeda \u0111\u1ed5i thi\u1ebft k\u1ebf hay thay \u0111\u1ed5i m\u1ed9t b\u1ed9 ph\u1eadn thi\u1ebft k\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh; ho\u1eb7c c\u00f3 th\u1ec3 do b\u00ean thi c\u00f4ng (b\u00ean B) g\u00e2y ra do t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00f4ng h\u1ee3p l\u00fd, ch\u1ec9 \u0111\u1ea1o\u00a0thi c\u00f4ng kh\u00f4ng ch\u1eb7t ch\u1ebd, sai ph\u1ea1m k\u1ef9 thu\u1eadt c\u1ee7a c\u00f4ng nh\u00e2n ho\u1eb7c do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c t\u1eeb b\u00ean ngo\u00e0i. Tu\u1ef3 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i v\u00e0 nguy\u00ean nh\u00e2n g\u00e2y ra thi\u1ec7t h\u1ea1i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd th\u00edch h\u1ee3p. Gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 ph\u00e1 \u0111i l\u00e0m l\u1ea1i l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ph\u1ea3i ph\u00e1 \u0111i l\u00e0m l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1 \u0111i l\u00e0m l\u1ea1i bao g\u1ed3m c\u00e1c ph\u00ed t\u1ed5n v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 x\u00e2y d\u1ef1ng kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp \u0111\u00f3 v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh d\u00f9ng \u0111\u1ec3 ph\u00e1 kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00f3. C\u00e1c ph\u00ed t\u1ed5n \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp b\u1ecb ph\u00e1 \u0111i th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c v\u00ec r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng ph\u1ea3i ph\u00e1 \u0111i l\u00e0m l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c sai ph\u1ea1m k\u1ef9 thu\u1eadt nh\u1ecf, kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i ph\u00e1 \u0111i \u0111\u1ec3 l\u00e0m l\u1ea1i m\u00e0 ch\u1ec9 c\u1ea7n s\u1eeda ch\u1eefa, \u0111i\u1ec1u ch\u1ec9nh th\u00ec chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed ph\u00e1t sinh \u1edf c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan nh\u01b0 khi s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i ph\u00e1 \u0111i l\u00e0m l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu do thi\u00ean tai g\u00e2y ra \u0111\u01b0\u1ee3c xem nh\u01b0 kho\u1ea3n thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu do b\u00ean giao th\u1ea7u g\u00e2y ra th\u00ec b\u00ean giao th\u1ea7u ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, b\u00ean thi c\u00f4ng coi nh\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh v\u00e0 b\u00e0n giao ti\u00eau th\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu do b\u00ean thi c\u00f4ng g\u00e2y ra th\u00ec c\u00f3 th\u1ec3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh, ho\u1eb7c t\u00ednh v\u00e0o kho\u1ea3n thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng sau khi tr\u1eeb \u0111i ph\u1ea7n gi\u00e1 tr\u1ecb b\u1eaft ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb ph\u1ebf li\u1ec7u thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n thi\u1ec7t h\u1ea1i do ph\u00e1 \u0111i l\u00e0m l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c, k\u1ebf to\u00e1n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb ph\u1ebf li\u1ec7u thu h\u1ed3i, ghi gi\u1ea3m thi\u1ec7t h\u1ea1i:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111, 152<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i do b\u00ean giao th\u1ea7u (b\u00ean A) g\u00e2y ra th\u00ec b\u00ean thi c\u00f4ng kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ph\u1ea7n thi\u1ec7t h\u1ea1i v\u00e0 coi nh\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n c\u1ee7a c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao ti\u00eau th\u1ee5:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK154<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai g\u00e2y ra \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u1ea5t th\u01b0\u1eddng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh do b\u00ean thi c\u00f4ng g\u00e2y ra \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ X\u00e1c \u0111\u1ecbnh ph\u1ea7n thi\u1ec7t h\u1ea1i do c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1388, 334<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ X\u00e1c \u0111\u1ecbnh ph\u1ea7n thi\u1ec7t h\u1ea1i t\u00ednh v\u00e0o chi ph\u00ed b\u1ea5t th\u01b0\u1eddng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, \u0111ang ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 (1381)- T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. Thi\u1ec7t h\u1ea1i ng\u1eebng s\u1ea3n xu\u1ea5t<\/span><\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 \u0110\u1eb7c \u0111i\u1ec3m kho\u1ea3n thi\u1ec7t h\u1ea1i do ng\u1eebng s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p x\u00e2y l\u1eafp<\/span><\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thi\u1ec7t h\u1ea1i ng\u1eebng s\u1ea3n xu\u1ea5t l\u00e0 nh\u1eefng kho\u1ea3n thi\u1ec7t h\u1ea1i x\u1ea3y ra do vi\u1ec7c \u0111\u00ecnh ch\u1ec9 s\u1ea3n xu\u1ea5t trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u00ec nh\u1eefng nguy\u00ean nh\u00e2n kh\u00e1ch quan hay ch\u1ee7 quan n\u00e0o \u0111\u00f3. Ng\u1eebng s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 do th\u1eddi ti\u1ebft, do th\u1eddi v\u1ee5 ho\u1eb7c do t\u00ecnh h\u00ecnh cung c\u1ea5p nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi c\u00f4ng v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i ph\u00e1t sinh do ng\u1eebng s\u1ea3n xu\u1ea5t bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t, gi\u00e1 tr\u1ecb nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, \u0111\u1ed9ng l\u1ef1c ph\u00e1t sinh trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p ng\u1eebng vi\u1ec7c theo th\u1eddi v\u1ee5 ho\u1eb7c ng\u1eebng vi\u1ec7c theo k\u1ebf ho\u1ea1ch, doanh nghi\u1ec7p l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed trong th\u1eddi gian ng\u1eebng vi\u1ec7c v\u00e0 ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Khi k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n ho\u1eb7c khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.N\u1ebfu chi ph\u00ed tr\u00edch tr\u01b0\u1edbc l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec ph\u1ea3i l\u1eadp b\u00fat to\u00e1n ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2.1 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tr\u00edch tr\u01b0\u1edbc chi ph\u00ed:<\/span><\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i do ng\u1eebng s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK622, 623, 627,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK133 (1331)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2.2 Tr\u01b0\u1eddng h\u1ee3p c\u00f3 tr\u00edch tr\u01b0\u1edbc chi ph\u00ed:<\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622, 623, 627, 642\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK133<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n chi ph\u00ed \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc, ti\u1ebfn h\u00e0nh tr\u00edch b\u1ed5 sung chi ph\u00ed:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622, 623, 627, 642\u2026(tr\u00edch b\u1ed5 sung theo s\u1ed1 ch\u00eanh l\u1ec7ch)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n chi ph\u00ed \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc, ti\u1ebfn h\u00e0nh ho\u00e0n nh\u1eadp chi ph\u00ed:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 622, 623, 627, 642\u2026(ho\u00e0n nh\u1eadp theo s\u1ed1 ch\u00eanh l\u1ec7ch)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng thi\u1ec7t h\u1ea1i nh\u01b0 thi\u1ec7t h\u1ea1i ph\u00e1 \u0111i l\u00e0m l\u1ea1i v\u00e0 thi\u1ec7t h\u1ea1i ng\u1eebng s\u1ea3n xu\u1ea5t. Qu\u00e1 tr\u00ecnh t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i n\u00e0y \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i \u0111\u00f2i h\u1ecfi ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c, n\u1ed9i dung chi ph\u00ed. \u0110\u1ec3 gi\u00fap vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i n\u00e0y tr\u1edf n\u00ean d\u1ec5 d\u00e0ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i trong s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19450,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2337],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19176"}],"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=19176"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19176\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19450"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19176"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}