{"id":6836,"date":"2015-08-07T07:25:32","date_gmt":"2015-08-07T07:25:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6836"},"modified":"2015-08-07T10:48:57","modified_gmt":"2015-08-07T10:48:57","slug":"hoan-thien-cong-tac-ke-toan-tap-hop-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-tai-cong-ty-co-phan-san-xuat-vat-lieu-xay-dung-va-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6836","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 C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng"},"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

\"149-01\"<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

Qu\u00e1 tr\u00ecnh \u0111\u1ed5i m\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd kinh t\u1ebf t\u1eeb k\u1ebf ho\u1ea1ch ho\u00e1 t\u1eadp trung, bao c\u1ea5p sang c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo \u0111\u1ecbnh h\u01b0\u1edbng x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam ph\u00e1t tri\u1ec3n, h\u1ed9i nh\u1eadp v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi. \u0110i\u1ec1u \u0111\u00f3 \u0111\u1eb7t ra y\u00eau c\u1ea7u c\u1ea5p b\u00e1ch ph\u1ea3i \u0111\u1ed5i m\u1edbi, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kinh t\u1ebf m\u00e0 trong \u0111\u00f3 k\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh quan tr\u1ecdng. K\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong t\u1eebng Doanh nghi\u1ec7p, l\u00e0 ngu\u1ed3n th\u00f4ng tin, s\u1ed1 li\u1ec7u tin c\u1eady \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u h\u00e0nh n\u1ec1n kinh t\u1ebf v\u0129 m\u00f4, ki\u1ec3m tra, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c Doanh nghi\u1ec7p, c\u00e1c khu v\u1ef1c. V\u00ec v\u1eady, \u0111\u1ed5i m\u1edbi, ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u nh\u1eadn \u0111\u1ecbnh c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ed5i m\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 th\u1ef1c s\u1ef1 b\u1ee9c x\u00fac v\u00e0 c\u1ea7n thi\u1ebft.<\/span><\/p>\n

C\u00f9ng v\u1edbi s\u1ef1 \u0111\u1ed5i m\u1edbi, ph\u00e1t tri\u1ec3n chung c\u1ee7a n\u1ec1n kinh t\u1ebf, v\u1edbi ch\u00ednh s\u00e1ch m\u1edf c\u1eeda, s\u1ef1 \u0111\u1ea7u t\u01b0 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n s\u1ef1 nghi\u1ec7p c\u00f4ng nghi\u1ec7p ho\u00e1 – hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u00e1c Doanh nghi\u1ec7p x\u00e2y l\u1eafp \u0111\u00e3 c\u00f3 s\u1ef1 chuy\u1ec3n bi\u1ebfn, \u0111\u1ed5i m\u1edbi ph\u01b0\u01a1ng th\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh, ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd, kh\u00f4ng ng\u1eebng ph\u00e1t tri\u1ec3n v\u00e0 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb tr\u00ed, vai tr\u00f2 quan tr\u1ecdng trong n\u1ec1n KTQD. Tuy nhi\u00ean trong c\u00e1c Doanh nghi\u1ec7p x\u00e2y l\u1eafp hi\u1ec7n nay, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u00f3i chung, k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp n\u00f3i ri\u00eang c\u00f2n b\u1ed9c l\u1ed9 nh\u1eefng t\u1ed3n t\u1ea1i ch\u01b0a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u\u00a0 qu\u1ea3n l\u00fd v\u00e0 quy tr\u00ecnh h\u1ed9i nh\u1eadp. Do \u0111\u00f3 vi\u1ec7c ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u00f3i chung, k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp\u00a0 nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp, cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m tra chi ph\u00ed v\u00e0 ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a Doanh nghi\u1ec7p l\u00e0 nhu c\u1ea7u c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 n\u00eau tr\u00ean, sau th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c s\u1ef1 gi\u00fap \u0111\u1ee1 nhi\u1ec7t t\u00ecnh c\u1ee7a th\u1ea7y gi\u00e1o Nguy\u1ec5n Minh Ph\u01b0\u01a1ng c\u00f9ng c\u00e1c anh chi Ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty, k\u1ebft h\u1ee3p v\u1edbi ki\u1ebfn th\u1ee9c \u0111\u00e3 h\u1ecdc \u1edf nh\u00e0 tr\u01b0\u1eddng, t\u00f4i \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 C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng<\/em>\u201d <\/strong>l\u00e0m lu\u1eadn v\u0103n t\u1ed1t nghi\u1ec7p.<\/span><\/p>\n

Ngo\u00e0i l\u1eddi m\u1edf \u0111\u1ea7u v\u00e0 k\u1ebft lu\u1eadn, lu\u1eadn v\u0103n \u0111\u01b0\u1ee3c chia l\u00e0m ba ch\u01b0\u01a1ng:<\/span><\/p>\n

Ch\u01b0\u01a1ng 1: Nh\u1eefng v\u1ea5n \u0111\u1ec1 v\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\u00a0 x\u00e2y l\u1eafp .<\/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 C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3: M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p 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\u00e0n h s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: 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 C\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 x\u00e2y d\u1ef1ng<\/p>\n","protected":false},"author":7,"featured_media":7240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[855],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6836"}],"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=6836"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6836\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7240"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6836"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}