{"id":5788,"date":"2015-08-04T07:13:25","date_gmt":"2015-08-04T07:13:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5788"},"modified":"2015-08-07T09:27:39","modified_gmt":"2015-08-07T09:27:39","slug":"hoan-thien-cong-tac-ke-toan-tap-hop-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-tai-cong-ty-189-bo-quoc-phong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5788","title":{"rendered":"Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng."},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"Ho\u00e0n<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/strong><\/span><\/h2>\n

1. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a \u0111\u1ec1 t\u00e0i<\/strong><\/span><\/h2>\n

\u00a0Hi\u1ec7n nay, trong xu th\u1ebf ph\u00e1t tri\u1ec3n chung c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng m\u1edf n\u01b0\u1edbc ta \u0111\u00e3 v\u00e0 \u0111ang t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tham gia v\u00e0o th\u1ecb tr\u01b0\u1eddng ti\u1ec1m n\u0103ng m\u1edbi. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng c\u01a1 h\u1ed9i, nh\u1eefng th\u00e1ch th\u1ee9c \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p t\u1ef1 kh\u1eb3ng \u0111\u1ecbnh, t\u00ecm ch\u1ed7 \u0111\u1ee9ng v\u1eefng ch\u1eafc c\u1ee7a m\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u1ea3i ch\u1ea5p nh\u1eadn kh\u00f4ng \u00edt nh\u1eefng kh\u00f3 kh\u0103n, b\u1edfi khi \u0111\u00f3 s\u1ef1 canh tranh gay g\u1eaft l\u00e0 \u0111i\u1ec1u kh\u00f4ng tr\u00e1nh kh\u1ecfi. Mu\u1ed1n v\u1eady, m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i lu\u00f4n ch\u1ee7 \u0111\u1ed9ng t\u00ecm cho m\u00ecnh ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3, nhanh nh\u1ea1y v\u00e0 th\u00edch \u1ee9ng k\u1ecbp th\u1eddi v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n s\u00f4i \u0111\u1ed9ng c\u1ee7a n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c chi\u1ebfn l\u01b0\u1ee3c n\u00e0y, v\u1ea5n \u0111\u1ec1 \u0111\u1ea7u ti\u00ean m\u00e0 m\u1ed7i doanh nghi\u1ec7p quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t coi tr\u1ecdng l\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 tr\u00ean, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i s\u1eed d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u1ea7u v\u00e0o, kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t l\u00e3ng ph\u00ed trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. V\u00ec th\u1ebf k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n to\u00e0n doanh nghi\u1ec7p. B\u1edfi l\u1ebd nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb b\u1ed9 ph\u1eadn n\u00e0y kh\u00f4ng ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 chi ph\u00ed \u0111\u1ec3 t\u1eeb \u0111\u00f3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, linh ho\u1ea1t, m\u1eb7t kh\u00e1c n\u00f3 c\u00f2n l\u00e0 nh\u1eefng ch\u1ec9 ti\u00eau kinh t\u1ebf t\u1ed5ng h\u1ee3p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3, c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb s\u1ebd \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn trong vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p, mang l\u1ea1i l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn k\u1ebft qu\u1ea3 l\u1ee3i nhu\u1eadn nh\u01b0 mong mu\u1ed1n.<\/span><\/p>\n

2. M\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u<\/strong><\/span><\/h2>\n

Trong nh\u1eefng n\u0103m qua c\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c ng\u00e0nh v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng thu\u1ef7, ng\u00e0nh c\u00f4ng nghi\u1ec7p \u0111\u00f3ng t\u00e0u c\u0169ng c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn kh\u00f4ng ng\u1eebng. \u0110\u00e2y l\u00e0 ng\u00e0nh c\u00f4ng nghi\u1ec7p c\u00f3 v\u1ed3n \u0111\u1ea7u t\u01b0 l\u1edbn v\u1edbi quy tr\u00ecnh c\u00f4ng ngh\u1ec7 ph\u1ee9c t\u1ea1p, bao g\u1ed3m r\u1ea5t nhi\u1ec1u lo\u1ea1i chi ph\u00ed kh\u00e1c nhau, th\u1eddi gian cho ra \u0111\u1eddi m\u1ed9t s\u1ea3n ph\u1ea9m l\u00e0 kh\u00e1 d\u00e0i, \u0111\u00f2i h\u1ecfi c\u1ea7n ph\u1ea3i c\u00e1c chi ph\u00ed \u0111\u00f3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed1t cho c\u00f4ng t\u00e1c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. V\u1edbi ph\u01b0\u01a1ng ch\u00e2m ho\u1ea1t \u0111\u1ed9ng lu\u00f4n \u0111\u1eb7t ch\u1ea5t l\u01b0\u1ee3ng \u0111i \u0111\u1ea7u, gi\u00e1 c\u1ea3 h\u1ee3p l\u00fd \u0111\u00e3 mang l\u1ea1i uy t\u00edn l\u1edbn cho C\u00f4ng ty, c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a C\u00f4ng ty \u0111\u00e3 xu\u1ea5t hi\u1ec7n trong c\u1ea3 n\u01b0\u1edbc v\u00e0 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 tr\u00ean th\u00ec kh\u00f4ng th\u1ec3 kh\u00f4ng k\u1ec3 \u0111\u1ebfn vai tr\u00f2 r\u1ea5t l\u1edbn c\u1ee7a \u0111\u1ed9i ng\u0169 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp\u00a0 h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Xu\u1ea5t ph\u00e1t t\u1eeb \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n to l\u1edbn c\u1ee7a ch\u1ec9 ti\u00eau gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u0169ng nh\u01b0 t\u1eeb \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c ph\u00f2ng m\u1ed9t doanh nghi\u1ec7p ti\u00eau bi\u1ec3u trong ng\u00e0nh c\u00f4ng nghi\u1ec7p \u0111\u00f3ng t\u00e0u, em \u0111\u00e3 ch\u1ecdn \u0111\u1ec1 t\u00e0i: \u201cHo\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng<\/em>\u201d. M\u1ee5c \u0111\u00edch c\u1ee7a \u0111\u1ec1 t\u00e0i n\u00e0y l\u00e0 v\u1eadn d\u1ee5ng l\u00fd thuy\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o th\u1ef1c t\u1ebf v\u1ea5n \u0111\u1ec1 n\u00e0y t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng.\u00a0<\/span><\/p>\n

3. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi nghi\u00ean c\u1ee9u<\/strong><\/span><\/h2>\n

V\u1edbi \u0111\u1ec1 t\u00e0i n\u00e0y em s\u1ebd nghi\u00ean c\u1ee9u v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh g\u00eda th\u00e0nh n\u00f3i chung trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t n\u00f3i ri\u00eang \u1edf c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng. C\u1ee5 th\u1ec3 l\u00e0 \u0111i nghi\u00ean c\u1ee9u t\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong c\u00f4ng ty<\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u<\/strong><\/span><\/h2>\n

Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u v\u00e0 ph\u1ea1m vi nghi\u00ean c\u1ee9u, ti\u1ebfn h\u00e0nh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u khoa h\u1ecdc th\u00edch h\u1ee3p l\u00e0: ph\u01b0\u01a1ng ph\u00e1p duy v\u1eadt bi\u1ec7n ch\u1ee9ng v\u00e0 duy v\u1eadt l\u1ecbch s\u1eed \u0111\u1ec3 th\u1ed1ng k\u00ea \u0111i\u1ec1u tra, thu th\u1eadp, ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf c\u00f4ng ty. \u0110\u00f3 l\u00e0 c\u00e1c l\u1ecda\u1ecb ch\u1ee9ng t\u1eeb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n, c\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh l\u00e0m c\u01a1 s\u1edf d\u1eabn d\u1eaft cho vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong c\u00f4ng ty<\/span><\/p>\n

5. Nh\u1eefng \u0111\u00f3ng g\u00f3p ch\u00ednh c\u1ee7a lu\u1eadn v\u0103n<\/strong><\/span><\/h2>\n

Em hi v\u1ecdng \u0111\u1ec1 t\u00e0i m\u00e0 m\u00ecnh nghi\u00ean c\u1ee9u s\u1ebd l\u00e0m t\u00e0i li\u1ec7u tham kh\u1ea3o h\u1eefu \u00edch trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n nh\u1ecf v\u00e0o vi\u1ec7c ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

6<\/strong>. B\u1ed1 c\u1ee5c c\u1ee7a lu\u1eadn v\u0103n<\/strong><\/span><\/h2>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch tr\u00ean, ngo\u00e0i ph\u1ea7n m\u1edf \u0111\u1ea7u, k\u1ebft lu\u1eadn, c\u00e1c b\u1ea3ng bi\u1ec3u ph\u1ee5 l\u1ee5c v\u00e0 danh m\u1ee5c t\u00e0i li\u1ec7u tham kh\u1ea3o lu\u1eadn v\u0103n g\u1ed3m ba ch\u01b0\u01a1ng:<\/span><\/p>\n

Ch\u01b0\u01a1ng 1: Nh\u1eefng v\u1ea5n \u0111\u1ec1 l\u00fd lu\u1eadn c\u01a1 b\u1ea3n v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

Ch\u01b0\u01a1ng 2: Th\u1ef1c tr\u1ea1ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3: M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng.<\/em><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft : Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i c\u00f4ng ty 189 B\u1ed9 Qu\u1ed1c Ph\u00f2ng.<\/p>\n","protected":false},"author":7,"featured_media":7072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[725],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5788"}],"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=5788"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5788\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7072"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5788"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}