{"id":528,"date":"2015-07-07T07:12:10","date_gmt":"2015-07-07T07:12:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=528"},"modified":"2015-08-05T04:59:04","modified_gmt":"2015-08-05T04:59:04","slug":"phuong-phap-tinh-gia-thanh-phan-buoc-co-tinh-gia-thanh-nua-thanh-pham","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=528","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m"},"content":{"rendered":"

\"Ph\u01b0\u01a1ng<\/span><\/h2>\n

1. N\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m<\/strong><\/span><\/h2>\n

1.1.\u00a0<\/strong><\/span>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/strong><\/span><\/span><\/h3>\n

\u00a0<\/span>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc<\/strong> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c Doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh c\u00f4ng ngh\u1ec7 ch\u1ebf bi\u1ebfn ph\u1ee9c t\u1ea1p ki\u1ec3u li\u00ean t\u1ee5c.<\/span><\/span><\/p>\n

1.2. \u00a0<\/span>\u0110\u1eb7c \u0111i\u1ec3m quy tr\u00ecnh c\u00f4ng ngh\u1ec7 ch\u1ebf s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c<\/span><\/strong><\/span><\/h3>\n

\u00a0<\/span>\u0110\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea3i qua nhi\u1ec1u giai \u0111o\u1ea1n c\u00f4ng ngh\u1ec7 ch\u1ebf bi\u1ebfn (b\u1ed9 ph\u1eadn, b\u01b0\u1edbc).
\nM\u1ed7i b\u01b0\u1edbc c\u00f4ng ngh\u1ec7 t\u1ea1o ra n\u1eeda th\u00e0nh ph\u1ea9m (b\u00e1n th\u00e0nh ph\u1ea9m),<\/span><\/span>
\n N\u1eeda th\u00e0nh ph\u1ea9m c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ebf bi\u1ebfn c\u1ee7a giai \u0111o\u1ea1n sau<\/span><\/p>\n

Giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng t\u1ea1o th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

1.3 \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/h3>\n

\u00a0<\/span>L\u00e0 c\u00e1c ph\u00e2n x\u01b0\u1edfng, giai \u0111o\u1ea1n c\u00f4ng ngh\u1ec7.<\/span><\/span><\/p>\n

1.4.\u00a0<\/strong><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/span><\/span><\/h3>\n

\u00a0<\/span>L\u00e0 th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n cu\u1ed1i ho\u1eb7c n\u1eefa th\u00e0nh ph\u1ea9m \u1edf t\u1eebng giai \u0111o\u1ea1n v\u00e0 th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n cu\u1ed1i.<\/span><\/span><\/p>\n

1.5.\u00a0<\/span>Tr\u00ecnh t\u1ef1 t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m<\/span><\/span><\/h3>\n

\u00a0<\/strong><\/span>Khi Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u b\u00e1n n\u1eeda th\u00e0nh ph\u1ea9m ra ngo\u00e0i ho\u1eb7c c\u00f3 nhu c\u1ea7u ho\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9<\/strong> gi\u1eefa c\u00e1c ph\u00e2n x\u01b0\u1edfng, c\u00e1c b\u1ed9 ph\u1eadn trong Doanh nghi\u1ec7p…,ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m.<\/span><\/span><\/p>\n

\u00a0<\/strong><\/span>B\u01b0\u1edbc 1: C\u0103n c\u1ee9 chi ph\u00ed ph\u00e1t sinh \u1edf giai \u0111o\u1ea1n 1, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang \u1edf giai \u0111o\u1ea1n 1 \u0111\u1ec3 t\u00ednh ra gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n n\u00e0y.
\n<\/span>B\u01b0\u1edbc 2: C\u0103n c\u1ee9 gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n 1 chuy\u1ec3n qua v\u00e0 chi ph\u00ed ph\u00e1t sinh \u1edf \u00a0giai \u0111o\u1ea1n\u00a0 2 \u0111\u1ec3 t\u00ednh ra gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n 2.
\n<\/span>B\u01b0\u1edbc 3: C\u0103n c\u1ee9 gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m \u1edf b\u01b0\u1edbc (n-1) chuy\u1ec3n qua v\u00e0 chi ph\u00ed ph\u00e1t sinh \u1edf b\u01b0\u1edbc (n), gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang \u1edf b\u01b0\u1edbc (n) \u0111\u1ec3 t\u00ednh ra gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf b\u01b0\u1edbc n (b\u01b0\u1edbc cu\u1ed1i c\u00f9ng).<\/span><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc<\/strong><\/span><\/p>\n

\"Ph\u01b0\u01a1ng<\/span><\/p>\n

Ngo\u00e0i ra, khi\u00a0kh\u00f4ng c\u00f3 nhu c\u1ea7u b\u00e1n n\u1eeda th\u00e0nh ph\u1ea9m hay theo d\u00f5i n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n s\u1ebd s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m<\/strong> ( t\u1ea1i \u0111\u00e2y<\/a>)\u00a0\u00a0<\/span><\/p>\n

2. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h2>\n

2.1. K\u1ebf to\u00e1n Centax xin \u0111\u01b0a ra v\u00ed d\u1ee5 cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1 \u0111\u1ec3 minh h\u1ecda<\/strong><\/span><\/h3>\n

\u00a0<\/span>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. Trong th\u00e1ng 10\/X c\u00f3 c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 sau (\u0110VT: 1000\u0111).<\/span>
\n S\u1ea3n ph\u1ea9m l\u00e0m d\u1edf dang \u0111\u1ea7u th\u00e1ng \u1edf giai \u0111o\u1ea1n 1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0 tr\u1ecb\u00a0 nh\u01b0 sau:
\n<\/span>Chi ph\u00ed NVLTT (Gi\u1ea3 s\u1eed ch\u1ec9 t\u00ednh VLC)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.000
\n<\/span>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (L\u01b0\u01a1ng, BH)\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a08.000
\n<\/span>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.800<\/span><\/span><\/p>\n

\u00a0<\/strong><\/span>Giai \u0111o\u1ea1n 2 kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf.
\n<\/span>Chi ph\u00ed s\u1ea3n xu\u1ea5t trong th\u00e1ng \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/span><\/p>\n

\"Ph\u01b0\u01a1ng<\/span><\/p>\n

K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t trong th\u00e1ng nh\u01b0 sau:<\/strong><\/span><\/p>\n

Giai \u0111o\u1ea1n 1: Ho\u00e0n th\u00e0nh 150 n\u1eeda th\u00e0nh ph\u1ea9m chuy\u1ec3n sang giai \u0111o\u1ea1n 2 ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn, c\u00f2n l\u1ea1i 50 s\u1ea3n ph\u1ea9m d\u1edf dang m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh 60%.
\n<\/span>Giai \u0111o\u1ea1n 2: Nh\u1eadn 150 n\u1eeda th\u00e0nh ph\u1ea9m c\u1ee7a giai \u0111o\u1ea1n 1 ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn. Cu\u1ed1i th\u00e1ng ho\u00e0n th\u00e0nh 130 s\u1ea3n ph\u1ea9m A nh\u1eadp kho, c\u00f2n l\u1ea1i 20 s\u1ea3n ph\u1ea9m d\u1edf dang m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh 50%.<\/span><\/span><\/p>\n

2.2. K\u1ebf to\u00e1n Centax s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u01b0\u1edbc c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh n\u1eeda th\u00e0nh ph\u1ea9m v\u00e0 l\u1eadp B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh theo v\u00ed d\u1ee5 tr\u00ean<\/strong><\/span><\/h3>\n