{"id":401,"date":"2015-07-07T03:53:30","date_gmt":"2015-07-07T03:53:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=401"},"modified":"2015-08-05T03:37:21","modified_gmt":"2015-08-05T03:37:21","slug":"danh-gia-san-pham-do-dang-cuoi-ky","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=401","title":{"rendered":"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3"},"content":{"rendered":"<h2 class=\"alignnone\" style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-423 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-4-300x203.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3\" width=\"300\" height=\"203\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-4-300x203.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-4.jpg 676w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/span><span style=\"font-size: 12pt; color: #000000;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c <strong>gi\u00e1 th\u00e0nh c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m<\/strong>, c\u1ea7n ph\u1ea3i <strong>\u0111\u00e1nh gi\u00e1\u00a0s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong>. \u0110\u00f3 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed cho s\u1ed1 s\u1ea3n ph\u1ea9m ch\u01b0a\u00a0ho\u00e0n th\u00e0nh ph\u1ea3i ch\u1ecbu.<\/span><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh<a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-tinh-gia-thanh-san-pham\/\"> t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mu\u1ed1n \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c <strong>gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong> tr\u01b0\u1edbc h\u1ebft ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang, sau \u0111\u00f3 tu\u1ef3 \u0111\u1eb7c \u0111i\u1ec3m t\u00ecnh h\u00ecnh chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh ch\u1ea5t s\u1ea3n xu\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 th\u00edch h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh <strong>chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh tu\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 theo 50% chi ph\u00ed ch\u1ebf bi\u1ebfn<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 theo chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ecbnh m\u1ee9c.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3\u00a0theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ( nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp)<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y <strong>gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong> ch\u1ec9 t\u00ednh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp. C\u00f2n c\u00e1c chi ph\u00ed kh\u00e1c t\u00ednh to\u00e0n b\u1ed9 cho s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3 ph\u1ea3i ch\u1ecbu (k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft kho\u1ea3n chi ph\u00ed n\u00e0y).<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. C\u00e1ch t\u00ednh\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-439\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-11.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 - c\u00f4ng th\u1ee9c\" width=\"347\" height=\"58\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-11.jpg 407w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-11-300x50.jpg 300w\" sizes=\"(max-width: 347px) 100vw, 347px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-21.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-440 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-21.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 - Dc\" width=\"479\" height=\"211\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-21.jpg 479w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-21-300x132.jpg 300w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>\u00a0<\/u><\/em><em>\u0110\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng d\u00f9ng h\u1ebft, ph\u1ebf li\u1ec7u thu \u0111\u01b0\u1ee3c t\u1eeb v\u1eadt li\u1ec7u ch\u00ednh khi \u0111\u00e1nh gi\u00e1 ph\u1ea3i lo\u1ea1i tr\u1eeb ra.<br \/>\n<\/em><em>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea3i qua nhi\u1ec1u giai \u0111o\u1ea1n ch\u1ebf bi\u1ebfn k\u1ebf ti\u1ebfp nhau, th\u00ec s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c giai \u0111o\u1ea1n sau \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb n\u1eeda th\u00e0nh ph\u1ea9m c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc chuy\u1ec3n qua. Hay n\u00f3i c\u00e1ch kh\u00e1c gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m giai \u0111o\u1ea1n tr\u01b0\u1edbc ch\u00ednh l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh c\u1ea3 giai \u0111o\u1ea1n sau.<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h3>\n<p style=\"line-height: 1.5;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m A ph\u1ea3i qua 2 giai \u0111o\u1ea1n ch\u1ebf bi\u1ebfn li\u00ean t\u1ee5c c\u00f3 t\u00e0i li\u1ec7u sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> S\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u th\u00e1ng \u0111\u00e3 t\u00ednh theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Giai \u0111o\u1ea1n I (PX I) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.500.000\u0111<br \/>\nGiai \u0111o\u1ea1n II (PX II)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.250.000\u0111<br \/>\nTrong \u0111\u00f3: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0Nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000.000\u0111<br \/>\nChi ph\u00ed kh\u00e1c: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.250.000\u0111<br \/>\nChi ph\u00ed s\u1ea3n xu\u1ea5t trong th\u00e1ng \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng giai \u0111o\u1ea1n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Giai \u0111o\u1ea1n I (PX I) \u00a0\u00a0\u00a0\u00a0\u00a0 NVLC\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 17.500.000\u0111<br \/>\nChi ph\u00ed kh\u00e1c: \u00a0 5.000.000\u0111<br \/>\nGiai \u0111o\u1ea1n II ( PX II)\u00a0\u00a0 N\u1eeda th\u00e0nh ph\u1ea9m giai \u0111o\u1ea1n I chuy\u1ec3n qua\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 25.000.000\u0111<br \/>\nChi ph\u00ed kh\u00e1c \u1edf giai \u0111o\u1ea1n II\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.250.000\u0111<br \/>\nK\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t trong th\u00e1ng nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Giai \u0111o\u1ea1n I ho\u00e0n th\u00e0nh 80 NTP A chuy\u1ec3n h\u1ebft sang giai \u0111o\u1ea1n II ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn, cu\u1ed1i th\u00e1ng c\u00f2n 20 s\u1ea3n ph\u1ea9m d\u1edf dang.<br \/>\nGiai \u0111o\u1ea1n II nh\u1eadn 80 NTP giai \u0111o\u1ea1n I ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn cu\u00f3i th\u00e1ng ho\u00e0n th\u00e0nh nh\u1eadp kho 70 TP A, c\u00f2n l\u1ea1i 30 s\u1ea3n ph\u1ea9m d\u1edf dang.<br \/>\n<strong>Y\u00eau c\u1ea7u<\/strong>: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 c\u1ee7a 2 giai \u0111o\u1ea1n.<br \/>\n<strong>H\u01b0\u1edbng d\u1eabn<br \/>\n<\/strong>Giai \u0111o\u1ea1n I: \u0110\u00e1nh gi\u00e1 theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-752\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-5.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 - ph\u00e9p t\u00ednh\" width=\"443\" height=\"69\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-5.jpg 507w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-5-300x47.jpg 300w\" sizes=\"(max-width: 443px) 100vw, 443px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em>Giai \u0111o\u1ea1n II: Gi\u00e1 tr\u1ecb c\u1ee7a 80 n\u1eeda th\u00e0nh ph\u1ea9m giai \u0111o\u1ea1n I chuy\u1ec3n qua ch\u00ednh l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh c\u1ee7a giai \u0111o\u1ea1n II<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Z <sub>NTP G\u0110 II<\/sub> \u00a0= 7.500.000 + (17.500.000 + 5.000.000) \u2013 5.000.000\u00a0 =\u00a0 25.000.000<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3:<br \/>\nNguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 7.500.000 + 17.500.000 \u2013 5.000.000 = 20.000.000<br \/>\nChi ph\u00ed kh\u00e1c \u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0 + 5.000.000 \u2013 0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 5.000.000<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-753\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-6.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang - c\u00e1c ph\u00e9p t\u00ednh\" width=\"550\" height=\"255\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-6.jpg 606w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-6-300x139.jpg 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang c\u1ee7a 2 giai \u0111o\u1ea1n = 5.000.000 + 9.375.000 = 14.375.000<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u00a01.3.\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang \u00edt.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.4. \u01afu \u0111i\u1ec3m.<em><br \/>\n<\/em><\/strong>T\u00ednh to\u00e1n \u0111\u01a1n gi\u1ea3n, nhanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>1.5. Nh\u01b0\u1ee3c \u0111i\u1ec3m.<\/strong><\/span><span style=\"font-size: 12pt;\"><strong><em><br \/>\n<\/em><\/strong>K\u1ebft qu\u1ea3 k\u00e9m ch\u00ednh x\u00e1c v\u00ec ch\u1ec9 t\u00ednh m\u1ed7i kho\u1ea3n nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh c\u00f2n chi ph\u00ed kh\u00e1c t\u00ednh cho c\u1ea3 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.\u00a0<\/span><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>\u00a02.\u00a0<\/strong><strong>Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u00a02.1.\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">C\u00e1ch t\u00ednh<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y <strong>s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong> ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m. Do v\u1eady khi ki\u1ec3m k\u00ea ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh d\u1edf dang (%). Sau \u0111\u00f3 t\u00ednh ra s\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0 Q<sub>t\u0111<\/sub> \u00a0= \u00a0Q<sub>d <\/sub>\u00a0\u00a0\u00a0x\u00a0\u00a0 % ho\u00e0n th\u00e0nh<\/strong><strong> (1)<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng chi ph\u00ed b\u1ecf v\u00e0o 1 l\u1ea7n nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh th\u00ec t\u00ednh cho s\u1ea3n ph\u1ea9m d\u1edf dang v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh l\u00e0 nh\u01b0 nhau theo c\u00f4ng th\u1ee9c (1)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> V\u1edbi c\u00e1c chi ph\u00ed kh\u00e1c b\u1ecf d\u1ea7n theo m\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn c\u1ee7a giai \u0111o\u1ea1n nh\u01b0 VL ph\u1ee5, nh\u00e2n c\u00f4ng, chi ph\u00ed chung\u2026.th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf dang theo c\u00f4ng th\u1ee9c (2) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(2)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-441\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-31.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 - t\u00ednh Dc\" width=\"343\" height=\"67\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-31.jpg 415w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-sp-d\u01a1-dang-31-300x59.jpg 300w\" sizes=\"(max-width: 343px) 100vw, 343px\" \/><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.2. V\u00ed d\u1ee5 minh h\u1ecda\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t 1 lo\u1ea1i s\u1ea3n ph\u1ea9m A c\u00f3 t\u00ecnh h\u00ecnh nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> S\u1ea3n ph\u1ea9m l\u00e0m d\u1edf \u0111\u1ea7u th\u00e1ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0CPNVLC\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000.000\u0111<br \/>\nCPVLP \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0200.000\u0111<br \/>\nCPNCTT \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01.800.000\u0111<br \/>\nCPSXC \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 600.000\u0111<br \/>\nChi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong th\u00e1ng \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0CPNVLC \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a036.000.000\u0111<br \/>\nCPVLP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.400.000\u0111<br \/>\nCPNCTT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.000.000\u0111<br \/>\nCPSXC \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.000.000\u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t trong th\u00e1ng ho\u00e0n th\u00e0nh 80 th\u00e0nh ph\u1ea9m A nh\u1eadp kho, c\u00f2n l\u1ea1i 20 s\u1ea3n ph\u1ea9m l\u00e0m d\u1edf m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh 50%.<br \/>\n<strong>Y\u00eau c\u1ea7u<\/strong>: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m l\u00e0m d\u1edf cu\u1ed1i th\u00e1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><strong>H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0: Q<sub>t\u0111 <\/sub>\u00a0= 20\u00a0 x 50%\u00a0 = 10 s\u1ea3n ph\u1ea9m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-754\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-7.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang - t\u00ednh to\u00e1n\" width=\"522\" height=\"313\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-7.jpg 554w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-7-300x180.jpg 300w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady gi\u00e1 tr\u1ecb c\u1ee7a 20 s\u1ea3n ph\u1ea9m A d\u1edf dang cu\u1ed1i th\u00e1ng l\u00e0: 10.000.000\u0111<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/strong><\/span><\/h3>\n<p style=\"line-height: 1.5;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p, s\u1ea3n ph\u1ea9m d\u1edf nhi\u1ec1u v\u00e0 kh\u00f4ng \u0111\u1ec1u nhau. Chi ph\u00ed ch\u1ebf bi\u1ebfn c\u0169ng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.4.\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u01afu \u0111i\u1ec3m\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c v\u00ec t\u00ednh h\u1ebft m\u1ecdi kho\u1ea3n chi ph\u00ed cho s\u1ea3n ph\u1ea9m d\u1edf dang.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.5. Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ednh to\u00e1n kh\u00e1 ph\u1ee9c t\u1ea1p v\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf dang.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>3. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 50% chi ph\u00ed ch\u1ebf bi\u1ebfn (Theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh chung )<\/strong><\/span><\/h2>\n<p style=\"line-height: 1.5;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ef1c ch\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, nh\u01b0ng \u0111\u1ec3 gi\u1ea3m b\u1edbt kh\u1ed1i l\u01b0\u1ee3ng t\u00ednh to\u00e1n gi\u1ea3 \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf t\u00ednh b\u00ecnh qu\u00e2n l\u00e0 50%. \u00c1p d\u1ee5ng c\u00e1c doanh nghi\u1ec7p c\u00f3 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ec1u nhau tr\u00ean c\u00e1c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t. C\u00e1ch t\u00ednh nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p 2.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 14pt; line-height: 1.5;\">4. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ecbnh m\u1ee9c<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.1. C\u00e1ch t\u00ednh\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo ph\u01b0ong ph\u00e1p n\u00e0y c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c c\u00e1c lo\u1ea1i chi ph\u00ed cho th\u00e0nh ph\u1ea9m, n\u1eeda th\u00e0nh ph\u1ea9m v\u00e0 s\u1ea3n ph\u1ea9m l\u00e0m d\u1edf \u0111\u1ec3 t\u00ednh ra gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m l\u00e0m d\u1edf. C\u00f4ng th\u1ee9c nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>D<sub>c <\/sub>= Q<sub>d <\/sub>\u00a0x \u0111\u1ecbnh m\u1ee9c chi ph\u00ed<\/strong><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.2.\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">V\u00ed d\u1ee5<\/strong> <strong>minh h\u1ecda<\/strong>\u00a0<\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m A c\u00f3 chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-755 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-8.jpg\" alt=\"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang - k\u1ebft qu\u1ea3\" width=\"698\" height=\"147\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-8.jpg 698w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0110\u00e1nh-gi\u00e1-s\u1ea3n-ph\u1ea9m-d\u1edf-dang-8-300x63.jpg 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c 60 s\u1ea3n ph\u1ea9m A nh\u1eadp kho c\u00f2n l\u1ea1i 10 s\u1ea3n ph\u1ea9m \u0111ang ch\u1ebf bi\u1ebfn d\u1edf dang.<br \/>\n<strong>Y\u00eau c\u1ea7u:<\/strong> X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m l\u00e0m d\u1edf cu\u1ed1i k\u1ef3.<br \/>\n<strong>H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb c\u1ee7a 10 s\u1ea3n ph\u1ea9m A l\u00e0m cu\u1ed1i k\u1ef3 l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10 x (1.200.000 + 80.000 + 120.000 + 40.000)\u00a0 =\u00a0 14.400.000\u0111.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.3. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c ti\u00ean ti\u1ebfn ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.4. \u01afu \u0111i\u1ec3m\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh to\u00e1n \u0111\u01a1n gi\u1ea3n.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.5. Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c kh\u00f4ng cao v\u00ec chi ph\u00ed kh\u00f4ng th\u1ec3 \u0111\u00fang b\u1eb1ng chi ph\u00ed \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:<a href=\"https:\/\/centax.dsoftware.vn\/ke-toan-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham\/\"> K\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1\u00a0s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3. \u0110\u00f3 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed cho s\u1ed1 s\u1ea3n ph\u1ea9m ch\u01b0a\u00a0ho\u00e0n th\u00e0nh ph\u1ea3i ch\u1ecbu. Xem th\u00eam c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh t\u1ea1i \u0111\u00e2y. Mu\u1ed1n \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb s\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":5982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[94],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/401"}],"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=401"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/401\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5982"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=401"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}