{"id":574,"date":"2015-07-07T08:54:08","date_gmt":"2015-07-07T08:54:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=574"},"modified":"2016-05-06T00:24:40","modified_gmt":"2016-05-06T00:24:40","slug":"phuong-phap-tinh-gia-thanh-theo-he-so","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=574","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1"},"content":{"rendered":"

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

1. N\u1ed9i dung <\/strong>ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1<\/strong>.<\/span><\/h2>\n

Tr\u01b0\u1edbc ti\u00ean b\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u t\u1ed5ng quan v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i\u00a0\u0111\u00e2y<\/a>.\u00a0<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1 bao g\u1ed3m c\u00e1c n\u1ed9i dung:<\/span><\/p>\n

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

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c doanh nghi\u1ec7p m\u00e0 trong c\u00f9ng m\u1ed9t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, s\u1eed d\u1ee5ng m\u1ed9t th\u1ee9 nguy\u00ean li\u1ec7u, thu \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ea3n ph\u1ea9m kh\u00e1c nhau (May m\u1eb7c, ho\u00e1 ch\u1ea5t, c\u01a1 kh\u00ed, \u00a0ch\u1ebf t\u1ea1o, \u0111i\u1ec7n c\u01a1…).<\/span><\/p>\n

1.2. \u0110\u1eb7c \u0111i\u1ec3m quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/strong>.<\/strong><\/span><\/h3>\n

\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed l\u00e0 to\u00e0n b\u1ed9 quy tr\u00ecnh c\u00f4ng ngh\u1ec7, \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m trong quy tr\u00ecnh \u0111\u00f3.
\n<\/span>C\u1ea7n ph\u1ea3i quy \u0111\u1ed5i c\u00e1c s\u1ea3n ph\u1ea9m ch\u00ednh kh\u00e1c nhau v\u1ec1 m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m duy nh\u1ea5t, g\u1ecdi l\u00e0 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n theo h\u1ec7 s\u1ed1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng s\u1eb5n. S\u1ea3n ph\u1ea9m c\u00f3 h\u1ec7 s\u1ed1 1 \u0111\u01b0\u1ee3c ch\u1ecdn l\u00e0m s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n.
\nN\u1ebfu trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang th\u00ec c\u0169ng c\u1ea7n quy \u0111\u1ed5i v\u1ec1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/span><\/p>\n

1.3. \u01afu \u0111i\u1ec3m.<\/strong>\u00a0<\/strong><\/span><\/h3>\n

T\u00ednh \u0111\u01b0\u1ee3c nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m trong c\u00f9ng m\u1ed9t quy tr\u00ecnh.<\/span><\/p>\n

1.4. Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong>.<\/strong>\u00a0<\/span><\/h3>\n

Ph\u1ea3i l\u1ef1a ch\u1ecdn s\u1ea3n ph\u1ea9m n\u00e0o l\u00e0 s\u1ea3n ph\u1ea9m ch\u00ednh. C\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p.<\/span><\/p>\n

1.5. Tr\u00ecnh t\u1ef1 t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1.\u00a0<\/strong><\/span><\/h3>\n

Tr\u01b0\u1edbc h\u1ebft t\u1ed5ng c\u1ed9ng chi ph\u00ed c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 th\u00e0nh chung cho c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n

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

Quy \u0111\u1ed5i s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng lo\u1ea1i v\u1ec1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n theo c\u00e1c h\u1ec7 s\u1ed1 quy \u0111\u1ecbnh. C\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf k\u1ef9 thu\u1eadt, quy \u0111\u1ecbnh cho m\u1ed7i lo\u1ea1i s\u1ea3n ph\u1ea9m m\u1ed9t h\u1ec7 s\u1ed1, trong \u0111\u00f3 ch\u1ecdn lo\u1ea1i s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u1eb7c tr\u01b0ng ti\u00eau bi\u1ec3u, cho h\u1ec7 s\u1ed1 l\u00e0 1. Quy \u0111\u1ed5i s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m ra s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m chu\u1ea9n.<\/span><\/p>\n

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

X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m<\/span><\/p>\n

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

2. V\u00ed d\u1ee5 minh h\u1ecda.\u00a0<\/strong><\/span>\u00a0<\/strong><\/span><\/span><\/h2>\n

K\u1ebf to\u00e1n Centax <\/strong>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<\/strong> \u0111\u1ec3 minh h\u1ecda:<\/span><\/h3>\n

T\u1ea1i\u00a0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t X c\u00f3\u00a0 qui tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t gi\u1ea3n \u0111\u01a1n. Qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ed3ng th\u1eddi thu \u0111\u01b0\u1ee3c 3 lo\u1ea1i s\u1ea3n ph\u1ea9m:\u00a0\u00a0A, B, C.<\/strong>\u00a0S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong th\u00e1ng \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u1eadp kho nh\u01b0 sau :\u00a0 S\u1ea3n ph\u1ea9m\u00a0<\/strong>A:\u00a0<\/strong>300 t\u1ea5n;\u00a0 S\u1ea3n ph\u1ea9m\u00a0B:\u00a0\u00a0<\/strong>240 t\u1ea5n;\u00a0 S\u1ea3n ph\u1ea9m\u00a0C:\u00a0\u00a0<\/strong>200 t\u1ea5n.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt, h\u1ec7 s\u1ed1 quy \u0111\u1ed5i v\u1ec1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau :<\/span><\/p>\n

S\u1ea3n ph\u1ea9m\u00a0<\/strong>A\u00a0 =\u00a0 1;\u00a0<\/strong>\u00a0\u00a0S\u1ea3n ph\u1ea9m\u00a0B\u00a0\u00a0 =\u00a0 1.1;\u00a0<\/strong>S\u1ea3n ph\u1ea9m\u00a0C\u00a0 =\u00a0\u00a0 1.2\u00a0\u00a0\u00a0\u00a0<\/strong><\/span><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u th\u00e1ng \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong th\u00e1ng \u2013 Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i th\u00e1ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p cho c\u1ea3 nh\u00f3m s\u1ea3n ph\u1ea9m nh\u01b0 sau :<\/span><\/p>\n

(\u0110VT:1.000 \u0111\u1ed3ng)<\/span><\/p>\n

\u00a0<\/strong>\"Ph\u01b0\u01a1ng<\/strong><\/span><\/p>\n

Y\u00eau c\u1ea7u: <\/strong>T\u00ednh gi\u00e1 th\u00e0nh t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn.\u00a0<\/strong><\/span><\/h3>\n

K\u1ebf to\u00e1n Centax <\/strong>s\u1ebd c\u00f9ng c\u00e1c b\u1ea1n t\u00ednh gi\u00e1 th\u00e0nh ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 v\u00e0 l\u1eadp B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh c\u00f9ng c\u00e1c b\u1ea1n cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m A, B, C.<\/span><\/p>\n

T\u00ednh \u0111\u1ed5i s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m ra s\u1ea3n ph\u1ea9m quy chu\u1ea9n:<\/span><\/p>\n

S\u1ea3n ph\u1ea9m\u00a0<\/strong>A\u00a0 =\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0300 t\u1ea5n x 1\u00a0\u00a0\u00a0 = 300 t\u1ea5n<\/span><\/p>\n

S\u1ea3n ph\u1ea9m\u00a0B\u00a0 =\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0240 t\u1ea5n x 1,1 = 264 t\u1ea5n<\/span><\/p>\n

S\u1ea3n ph\u1ea9m\u00a0C\u00a0 =\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>200 t\u1ea5n x 1,2 = 240 t\u1ea5n<\/span><\/p>\n

T\u1ed5ng s\u1ea3n ph\u1ea9m quy chu\u1ea9n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 804 t\u1ea5n<\/span><\/p>\n

Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n l\u00e0 s\u1ea3n ph\u1ea9m A.<\/span><\/p>\n

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

Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m B<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 245.000\u00a0 x 1.1 =\u00a0\u00a0 269.500<\/span><\/p>\n

Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m C<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 245.000 X 1.2 = 294.000<\/span><\/p>\n

B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

(\u0110VT: 1.000 \u0111\u1ed3ng)<\/span><\/p>\n

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

Xem th\u00eam: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo t\u1ef7 l\u1ec7<\/a><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

1. N\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1. Tr\u01b0\u1edbc ti\u00ean b\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u t\u1ed5ng quan v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i\u00a0\u0111\u00e2y.\u00a0 Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ec7 s\u1ed1 bao g\u1ed3m c\u00e1c n\u1ed9i dung: 1.1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong..<\/p>\n","protected":false},"author":7,"featured_media":6011,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[105],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/574"}],"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=574"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/574\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6011"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=574"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}