{"id":7372,"date":"2015-08-08T04:19:23","date_gmt":"2015-08-08T04:19:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7372"},"modified":"2015-08-15T03:17:08","modified_gmt":"2015-08-15T03:17:08","slug":"ke-toan-tong-hop-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-o-cong-ty-xnk-thuy-san-ha-tinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7372","title":{"rendered":"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf c\u00f4ng ty XNK Th\u1ee7y s\u1ea3n H\u00e0 T\u0129nh"},"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

\"230-03\"<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/p>\n

Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc ta \u0111ang chuy\u1ec3n m\u00ecnh theo c\u01a1 ch\u1ebf m\u1edbi \u2013 c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng c\u00f3 s\u1ef1 \u0111i\u1ec1u ti\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. C\u00f9ng v\u1edbi qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i \u0111\u00f3 nhi\u1ec1u lo\u1ea1i h\u00ecnh c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t hi\u1ec7n. C\u00e1c c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u1ea1nh tranh v\u1edbi nhau \u0111\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n, ph\u1ea3i t\u00ecm h\u01b0\u1edbng \u0111i th\u00edch h\u1ee3p.<\/span><\/p>\n

M\u1ee5c ti\u00eau \u0111\u1ea7u ti\u00ean \u0111\u1eb7t ra v\u00e0 c\u0169ng l\u00e0 m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1c c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p trong n\u1ec1n kinh t\u1ebf l\u00e0 l\u1ee3i nhu\u1eadn. Ngay t\u1eeb khi b\u01b0\u1edbc v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 trong su\u1ed1t qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd lu\u00f4n \u0111\u01b0a ra c\u00e2u h\u1ecfi: \u201cL\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p c\u00e0ng cao c\u00e0ng t\u1ed1t\u201d. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u00f3, m\u1ed9t m\u1eb7t doanh nghi\u1ec7p ph\u1ea3I c\u00f3 chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng t\u1ed1t nh\u1eb1m \u0111\u1ea9y m\u1ea1nh b\u00e1n ra, m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n, t\u0103ng doanh thu. M\u1eb7t kh\u00e1c ph\u1ea3i h\u1ea1 th\u1ea5p gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, m\u1ed9t bi\u1ec7n ph\u00e1p \u00edt t\u1ed1n k\u00e9m nh\u01b0ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 kinh t\u1ebf l\u00e2u d\u00e0i. Trong doanh nghi\u1ec7p gi\u00e1 th\u00e0nh l\u00e0 h\u1ec7 qu\u1ea3 t\u1ea5t y\u1ebfu c\u1ee7a qu\u00e1 tr\u00ecnh b\u1ecf ra chi ph\u00ed. Mu\u1ed1n h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3 sao cho v\u1edbi l\u01b0\u1ee3ng chi ph\u00ed b\u1ecf ra r\u1ea5t \u00edt.<\/span><\/p>\n

Do v\u1eady, h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n kinh t\u1ebf \u1edf b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, l\u00e0 trung t\u00e2m c\u1ee7a to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n. Xu\u1ea5t ph\u00e1t t\u1eeb t\u1ea7m quan tr\u1ecdng \u0111\u00f3, trong th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i c\u00f4ng ty XN v\u00e0 thu\u1ef7 s\u1ea3n nam H\u00e0 T\u0129nh em \u0111\u00e3 m\u1ea1nh d\u1ea1n \u0111i s\u00e2u t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ec1 t\u00e0i: “T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf c\u00f4ng ty XNK Th\u1ee7y s\u1ea3n H\u00e0 T\u0129nh”<\/em><\/span><\/p>\n

B\u00e0i vi\u1ebft ngo\u00e0i ph\u1ea7n m\u1edf \u0111\u1ea7u v\u00e0 k\u1ebft lu\u1eadn g\u1ed3m c\u00f3 ba ch\u01b0\u01a1ng:<\/span><\/p>\n

Ch\u01b0\u01a1ng I: L\u00fd lu\u1eadn chung v\u1ec1 k\u1ebf to\u00e1n t\u1eadp h\u1ee3p, chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh\u00a0 s\u1ea3n ph\u1ea9m trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng II: Th\u1ef1c tr\u1ea1ng c\u00f4ng t\u00e1c K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf c\u00f4ng ty XNK Th\u1ee7y s\u1ea3n H\u00e0 T\u0129nh<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng III: M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c\u00a0K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf c\u00f4ng ty XNK Th\u1ee7y s\u1ea3n H\u00e0 T\u0129nh<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i lu\u1eadn chuy\u00ean \u0111\u1ec1 :K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u1edf c\u00f4ng ty XNK Th\u1ee7y s\u1ea3n H\u00e0 T\u0129nh<\/p>\n","protected":false},"author":7,"featured_media":9041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[883],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7372"}],"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=7372"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7372\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9041"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7372"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}