{"id":696,"date":"2015-07-08T03:39:18","date_gmt":"2015-07-08T03:39:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=696"},"modified":"2015-08-05T05:02:26","modified_gmt":"2015-08-05T05:02:26","slug":"phuong-phap-tinh-gia-thanh-phan-buoc-khong-tinh-gia-thanh-nua-thanh-pham","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=696","title":{"rendered":"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"},"content":{"rendered":"

\"ph\u01b0\u01a1ng<\/strong><\/span><\/h2>\n

1. <\/strong><\/span>N\u1ed9i dung 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 ( ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n song song)<\/strong><\/span><\/span><\/h2>\n

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

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhu c\u1ea7u b\u00e1n<\/strong> n\u1eeda th\u00e0nh ph\u1ea9m ra ngo\u00e0i<\/strong>, ho\u1eb7c\u00a0 kh\u00f4ng c\u1ea7n qu\u1ea3n l\u00fd gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng ph\u00e2n x\u01b0\u1edfng, t\u1eebng c\u00f4ng \u0111o\u1ea1n, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n t\u00ecnh gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m \u1edf giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng, kh\u00f4ng c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh b\u00e1n th\u00e0nh ph\u1ea9m \u1edf t\u1eebng giai \u0111o\u1ea1n. 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> ( Ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n song song)<\/strong>\u00a0 s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n

1.2. Tr\u00ecnh t\u1ef1 t\u00ednh gi\u00e1 th\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p<\/strong> 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 (Ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n song song).<\/strong><\/span><\/h3>\n

Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y chi ph\u00ed ph\u00e1t sinh \u1edf t\u1eebng giai \u0111o\u1ea1n ch\u1ec9 c\u1ea7n t\u00ednh ph\u1ea7n tham gia v\u00e0o ( n\u1eb1m trong) gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh theo t\u1eebng kho\u1ea3n\u00a0 m\u1ee5c chi ph\u00ed. Sau \u0111\u00f3 t\u1ed5ng c\u1ed9ng song song to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a c\u00e1c giai \u0111o\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh c\u1ee7a giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng.<\/span><\/p>\n

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

 <\/p>\n

S\u01a0 \u0110\u1ed2 T\u00cdNH GI\u00c1 TH\u00c0NH PH\u00c2N B\u01af\u1edaC<\/strong><\/span><\/h3>\n

KH\u00d4NG <\/strong>T\u00cdNH GI\u00c1 TH\u00c0NH N\u1eecA TH\u00c0NH PH\u1ea8M<\/strong><\/span><\/h3>\n

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

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

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

K\u1ebf to\u00e1n Centax<\/a> <\/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>\u00a0<\/strong><\/span><\/span><\/h3>\n

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 sau (\u0110VT: 1000\u0111).<\/span><\/p>\n

S\u1ea3n ph\u1ea9m l\u00e0m d\u1edf \u0111\u1ea7u th\u00e1ng \u1edf giai \u0111o\u1ea1n 1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Chi ph\u00ed NVLTT (Gi\u1ea3 s\u1eed ch\u1ec9 t\u00ednh VLC)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.000<\/span><\/p>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (L\u01b0\u01a1ng, BH)\u00a0\u00a0\u00a0\u00a0\u00a0 8.000<\/span><\/p>\n

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 6.800<\/span><\/p>\n

Giai \u0111o\u1ea1n 2 kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf.<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t trong th\u00e1ng \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/p>\n

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

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

G\u0110 1: Ho\u00e0n th\u00e0nh 150 n\u1eefa 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 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh 60%.
\n<\/span>G\u0110 2: Nh\u1eadn 150 n\u1eefa 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 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh 50%.<\/span><\/span><\/p>\n

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

X\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t giai \u0111o\u1ea1n 1 trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

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

X\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t giai \u0111o\u1ea1n 2 trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m:<\/span><\/p>\n

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

Gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m A = 192.400 + 72.020\u00a0 = 264.420<\/span><\/p>\n

B\u1ea2NG T\u00cdNH GI\u00c1 TH\u00c0NH TH\u00c0NH PH\u1ea8M<\/strong><\/span><\/p>\n

T\u00ean th\u00e0nh ph\u1ea9m:\u00a0 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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0S\u1ed1 l\u01b0\u1ee3ng:\u00a0 130\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/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 \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 \u0110VT: 1000\u0111<\/span><\/p>\n

\"ph\u01b0\u01a1ng\u00a0<\/span><\/p>\n

Xem th\u00eam: P<\/a>h\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<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

1. N\u1ed9i dung 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 ( ph\u01b0\u01a1ng ph\u00e1p k\u1ebft chuy\u1ec3n song song) 1.1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.\u00a0 N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhu c\u1ea7u b\u00e1n n\u1eeda th\u00e0nh ph\u1ea9m ra ngo\u00e0i, ho\u1eb7c\u00a0 kh\u00f4ng c\u1ea7n qu\u1ea3n l\u00fd gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng ph\u00e2n x\u01b0\u1edfng, t\u1eebng c\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":6042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[109],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/696"}],"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=696"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/696\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6042"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=696"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}