{"id":30506,"date":"2017-05-09T00:32:20","date_gmt":"2017-05-09T00:32:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30506"},"modified":"2017-05-06T01:10:13","modified_gmt":"2017-05-06T01:10:13","slug":"tong-quan-ve-gia-thanh-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30506","title":{"rendered":"T\u1ed5ng quan v\u1ec1 gi\u00e1 th\u00e0nh trong doanh nghi\u1ec7p."},"content":{"rendered":"
\"T\u1ed5ng<\/a>

T\u1ed5ng quan v\u1ec1 gi\u00e1 th\u00e0nh trong doanh nghi\u1ec7p_centax<\/p><\/div>\n

Trong m\u1ed9t doanh nghi\u1ec7p vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 t\u1ea7m quan tr\u1ecdng s\u1ed1ng c\u00f2n. T\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ebd cho ph\u00e9p doanh nghi\u1ec7p c\u00f3 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn \u0111\u1ec3 s\u1ea3n ph\u1ea9m mang t\u00ednh c\u1ea1nh tranh cao m\u00e0 v\u1eabn c\u00f3 l\u00e3i. Ngo\u00e0i ra, bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m s\u1ebd cho ph\u00e9p doanh nghi\u1ec7p \u0111\u1ec1 ra \u0111\u01b0\u1ee3c nh\u1eefng bi\u1ec7n ph\u00e1p ti\u1ebft ki\u1ec7m c\u1ee5 th\u1ec3, c\u0169ng nh\u01b0 t\u00ecm ra c\u00e1c n\u00fat \u201cc\u1ed5 chai\u201d l\u00e0m gi\u1ea3m n\u0103ng su\u1ea5t chung c\u1ee7a c\u1ea3 d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5. Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 gi\u00e1 th\u00e0nh qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

T\u1ed5ng quan v\u1ec1 gi\u00e1 th\u00e0nh.<\/span><\/h2>\n

1. T\u1ed5ng quan v\u1ec1 gi\u00e1 th\u00e0nh.<\/span><\/strong><\/h2>\n

Ch\u00fang ta c\u00f3 th\u1ec3 ph\u00e2n t\u00edch, t\u1eadp h\u1ee3p gi\u00e1 th\u00e0nh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

a) Ph\u00e2n t\u00edch gi\u00e1 th\u00e0nh theo y\u1ebfu t\u1ed1 :<\/span><\/em><\/h3>\n

– Nguy\u00ean v\u1eadt li\u1ec7u (NVL)<\/span>
\n– Nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c s\u1eed d\u1ee5ng v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3<\/span>
\n– Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean t\u1ea1i x\u01b0\u1edfng s\u1ea3n xu\u1ea5t)<\/span>
\n– Kh\u1ea5u hao TSC\u0110<\/span>
\n– Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/span>
\n– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/span><\/p>\n

b) Ph\u00e2n t\u00edch gi\u00e1 th\u00e0nh theo kho\u1ea3n m\u1ee5c chi ph\u00ed :<\/span><\/em><\/h3>\n

– Chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp<\/span>
\n– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\nTrong k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n b\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n 621, 622,627<\/span><\/p>\n

2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/strong><\/h2>\n

a) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh tr\u1ef1c ti\u1ebfp (PP gi\u1ea3n \u0111\u01a1n)<\/span><\/em><\/h3>\n

\u00c1p d\u1ee5ng trong c\u00e1c doanh nghi\u1ec7p (DN) thu\u1ed9c lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t gi\u1ea3n \u0111\u01a1n, quy tr\u00ecnh kh\u00e9p k\u00edn, s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng \u00edt ho\u1eb7c ch\u1ec9 s\u1ea3n xu\u1ea5t ra m\u1ed9t lo\u1ea1i m\u1eb7t h\u00e0ng, v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn v\u00e0 chu k\u1ef3 s\u1ea3n xu\u1ea5t (SX) ng\u1eafn.<\/span>
\nT\u1ed5ng gi\u00e1 th\u00e0nh SP ho\u00e0n th\u00e0nh = CPSX KD DD \u0111\u1ea7u k\u1ef3 + T\u1ed5ng CP SX trong k\u1ef3 – CP SX DD cu\u1ed1i k\u1ef3<\/span>
\nGi\u00e1 th\u00e0nh SP = T\u1ed5ng gi\u00e1 th\u00e0nh SP ho\u00e0n th\u00e0nh\/S\u1ed1 l\u01b0\u1ee3ng SP ho\u00e0n th\u00e0nh<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo \u0111\u1ecbnh m\u1ee9c (standard cost \u2013 SC)<\/span><\/em><\/h3>\n

\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c doanh nghi\u1ec7p. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 th\u00e0nh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ph\u00e2n nh\u1ecf xu\u1ed1ng gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c c\u1ea5u ph\u1ea7n (NVL, nh\u00e2n c\u00f4ng, kh\u1ea5u hao, \u2026) t\u1ea1o n\u00ean s\u1ea3n ph\u1ea9m \u0111\u00f3.<\/span>
\nTr\u01b0\u1edbc khi c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh, c\u1ea7n khai b\u00e1o m\u1ed9t s\u1ed1 th\u00f4ng tin c\u0103n b\u1ea3n nh\u01b0 sau :<\/span>
\nC\u00f4ng th\u1ee9c s\u1ea3n ph\u1ea9m (Bill Of Material \u2013 BOM): g\u1ed3m nhi\u1ec1u t\u1ea7ng theo h\u00ecnh c\u00e2y. Th\u00ed d\u1ee5, s\u1ea3n ph\u1ea9m A \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb B & C, B l\u1ea1i l\u00e0 m\u1ed9t BTP \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb E & F, \u2026 tu\u1ef3 theo c\u1ea5u t\u1ea1o c\u1ee7a m\u1ed7i ph\u1ea7n m\u1ec1m, BOM c\u00f3 th\u1ec3 s\u1ebd bao g\u1ed3m lu\u00f4n c\u1ea3 c\u00e1c c\u1ea5u ph\u1ea7n kh\u00f4ng ph\u1ea3i NVL nh\u01b0 c\u00f4ng lao \u0111\u1ed9ng hay chi ph\u00ed ph\u00e2n b\u1ed5. BOM ph\u1ea3i \u0111\u01b0\u1ee3c khai b\u00e1o \u0111\u1ebfn m\u1ee9c chi ti\u1ebft cu\u1ed1i c\u00f9ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb NVL. <\/span>
\nChu tr\u00ecnh s\u1ea3n xu\u1ea5t (Routing) : ch\u1ec9 ra \u201ccon \u0111\u01b0\u1eddng\u201d \u0111i t\u1eeb NVL cho \u0111\u1ebfn khi ra \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, con \u0111\u01b0\u1eddng \u0111\u00f3 s\u1ebd \u0111i qua c\u00e1c ph\u00e2n x\u01b0\u1edfng (PX) kh\u00e1c nhau v\u00e0 t\u1ea1i m\u1ed7i PX s\u1ebd \u0111i t\u1eeb chi\u1ebfc m\u00e1y n\u00e0y sang chi\u1ebfc m\u00e1y kh\u00e1c. Routing c\u00f2n c\u00f3 ph\u1ea7n khai b\u00e1o th\u1eddi gian ch\u1ec9 ra BTP s\u1ebd d\u1eebng l\u1ea1i t\u1ea1i m\u1ed7i m\u00e1y trong bao l\u00e2u, d\u1ef1a v\u00e0o \u0111\u00f3 \u0111\u1ec3 t\u00ednh chi ph\u00ed ph\u00e1t sinh m\u1ed7i khi s\u1ea3n ph\u1ea9m qua m\u1ed9t m\u00e1y.<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh t\u1ed5ng c\u1ed9ng chi ph\u00ed (theo qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)<\/span><\/em><\/h3>\n

\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c DN c\u00f3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p, ki\u1ec3u li\u00ean t\u1ee5c. S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf nhi\u1ec1u b\u1ed9 ph\u1eadn SX, nhi\u1ec1u giai \u0111o\u1ea1n c\u00f4ng ngh\u1ec7.<\/span>
\nGi\u00e1 th\u00e0nh = Z1+Z2+Z3+\u2026+Zn <\/span>
\n– T\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh b\u00e1n th\u00e0nh ph\u1ea9m (BTP)-> Ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n tu\u1ea7n t\u1ef1 chi ph\u00ed.<\/span>
\n– T\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh BTP-> Ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n chi ph\u00ed song song<\/span><\/p>\n

d) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1<\/span><\/em><\/h3>\n

V\u1edbi DN m\u00e0 trong m\u1ed9t chu k\u1ef3 SX c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t th\u1ee9 NVL v\u00e0 m\u1ed9t l\u01b0\u1ee3ng lao \u0111\u1ed9ng nh\u01b0ng thu \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi nhi\u1ec1u s\u1ea3n ph\u1ea9m kh\u00e1c nhau v\u00e0 chi ph\u00ed kh\u00f4ng t\u1eadp h\u1ee3p ri\u00eang cho t\u1eebng s\u1ea3n ph\u1ea9m.<\/span>
\nT\u1ed5ng gi\u00e1 th\u00e0nh SX c\u1ee7a c\u00e1c lo\u1ea1i SP = Gi\u00e1 tr\u1ecb SP DD \u0111\u1ea7u k\u1ef3 + T\u1ed5ng CP PS trong k\u1ef3 – Gi\u00e1 tr\u1ecb SP DD cu\u1ed1i k\u1ef3<\/span>
\nGi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb SP g\u1ed1c = T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i SP\/T\u1ed5ng s\u1ed1 SP g\u1ed1c (k\u1ec3 c\u1ea3 SP quy \u0111\u1ed5i)<\/span>
\nGi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb SP t\u1eebng lo\u1ea1i = Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb SP g\u1ed1c * H\u1ec7 s\u1ed1 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i <\/span><\/p>\n

e) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo t\u1ef7 l\u1ec7 chi ph\u00ed.<\/span><\/em><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o t\u1ef7 l\u1ec7 chi ph\u00ed SX th\u1ef1c t\u1ebf v\u1edbi chi ph\u00ed SX k\u1ebf ho\u1ea1ch \u0111\u1ec3 t\u00ednh ra gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb v\u00e0 t\u1ed5ng gi\u00e1 th\u00e0nh SX t\u1eebng lo\u1ea1i :<\/span>
\nGi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf t\u1eebng lo\u1ea1i SP = Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch (\u0111\u1ecbnh m\u1ee9c) * t\u1ef7 l\u1ec7 chi ph\u00ed<\/span>
\nT\u1ef7 l\u1ec7 chi ph\u00ed = T\u1ed5ng gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 SP\/T\u1ed5ng gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch (\u0111\u1ecbnh m\u1ee9c) c\u1ee7a t\u1ea5t c\u1ea3 SP<\/span>
\nf) Ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5<\/span>
\nT\u1ed5ng gi\u00e1 th\u00e0nh SP ch\u00ednh = Gi\u00e1 tr\u1ecb SP DD \u0111\u1ea7u k\u1ef3 + T\u1ed5ng chi ph\u00ed PS trong k\u1ef3 – Gi\u00e1 tr\u1ecb SP ph\u1ee5 thu h\u1ed3i \u01b0\u1edbc t\u00ednh \u2013 Gi\u00e1 tr\u1ecb SP ch\u00ednh DD cu\u1ed1i k\u1ef3<\/span><\/p>\n

g) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh li\u00ean h\u1ee3p.<\/span><\/em><\/h3>\n

\u00c1p d\u1ee5ng k\u1ebft h\u1ee3p nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n

3. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/span><\/strong><\/h2>\n

a) \u0110\u00e1nh gi\u00e1 theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/em><\/h3>\n

T\u00ednh cho s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 c\u1ea3 chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed kh\u00e1c. Kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng theo m\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf dang.<\/span>
\nCP SX DD cu\u1ed1i k\u1ef3 = (CP SX DD \u0111\u1ea7u k\u1ef3 + CP NVL th\u1ef1c t\u1ebf PS trong k\u1ef3) \/ (S\u1ed1 l\u01b0\u1ee3ng SP ho\u00e0n th\u00e0nh nh\u1eadp kho trong k\u1ef3 + S\u1ed1 l\u01b0\u1ee3ng SP DD quy \u0111\u1ed5i cu\u1ed1i k\u1ef3) * S\u1ed1 l\u01b0\u1ee3ng SP DD quy \u0111\u1ed5i cu\u1ed1i k\u1ef3<\/span><\/p>\n

b) \u0110\u00e1nh gi\u00e1 theo chi ph\u00ed NVL ch\u00ednh<\/span><\/em><\/h3>\n

Ch\u1ec9 t\u00ednh cho SP DD ph\u1ea7n chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp, c\u00f2n c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh h\u1ebft cho s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 quy tr\u00ecnh c\u00f4ng ngh\u1ec7 SX ph\u1ee9c t\u1ea1p, ki\u1ec3u li\u00ean t\u1ee5c th\u00ec chi ph\u00ed SX DD c\u00f4ng \u0111o\u1ea1n sau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u00e0nh BTP c\u00f4ng \u0111o\u1ea1n tr\u01b0\u1edbc chuy\u1ec3n sang.<\/span>
\nGi\u00e1 tr\u1ecb VLC n\u1eb1m trong SP DD = S\u1ed1 l\u01b0\u1ee3ng SP DD cu\u1ed1i k\u1ef3 x To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb VLC \/ (S\u1ed1 l\u01b0\u1ee3ng TP + S\u1ed1 l\u01b0\u1ee3ng SP DD)<\/span><\/p>\n

c) \u0110\u00e1nh gi\u00e1 theo chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/span><\/em><\/h3>\n

T\u01b0\u01a1ng t\u1ef1 nh\u01b0 theo chi ph\u00ed NVL ch\u00ednh<\/span><\/p>\n

d) X\u00e1c \u0111\u1ecbnh SP DD theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c ho\u1eb7c k\u1ebf ho\u1ea1ch<\/span><\/em><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u01a1 b\u1ea3n \u00e1p d\u1ee5ng cho ng\u00e0nh d\u1ecbch v\u1ee5 v\u1edbi chi ph\u00ed k\u1ebf ho\u1ea1ch, ho\u1eb7c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed theo \u0111\u01a1n gi\u00e1 d\u1ecbch v\u1ee5<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0<\/span><\/p>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong \u0111\u01a1n v\u1ecb x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/a><\/span><\/p>\n

Quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh<\/a><\/span><\/p>\n

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t bao b\u00ec<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong m\u1ed9t doanh nghi\u1ec7p vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 t\u1ea7m quan tr\u1ecdng s\u1ed1ng c\u00f2n. T\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ebd cho ph\u00e9p doanh nghi\u1ec7p c\u00f3 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn \u0111\u1ec3 s\u1ea3n ph\u1ea9m mang t\u00ednh c\u1ea1nh tranh cao m\u00e0 v\u1eabn c\u00f3 l\u00e3i. Ngo\u00e0i ra, bi\u1ebft..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4268,4269,4270,4271],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30506"}],"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=30506"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30506\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30506"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}