{"id":8092,"date":"2015-08-12T04:05:09","date_gmt":"2015-08-12T04:05:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8092"},"modified":"2015-08-15T03:19:15","modified_gmt":"2015-08-15T03:19:15","slug":"hoan-thien-hach-toan-chi-phi-san-xuat-va-tinh-gia-thanh-san-pham-tai-cong-ty-co-phan-que-han-dien-viet-duc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8092","title":{"rendered":"Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n 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 Que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c"},"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

\"232-03\"<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

S\u1ef1 ph\u00e1t tri\u1ec3n ng\u00e0y c\u00e0ng m\u1ea1nh m\u1ebd c\u1ee7a m\u1ed9t n\u1ec1n kinh t\u1ebf m\u1edf nh\u01b0 Vi\u1ec7t Nam trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y \u0111\u00e3 \u0111\u01b0a c\u00e1c doanh nghi\u1ec7p v\u00e0o m\u1ed9t th\u1eddi \u0111\u1ea1i m\u1edbi – th\u1eddi \u0111\u1ea1i c\u1ee7a c\u01a1 h\u1ed9i nh\u01b0ng c\u0169ng \u0111\u1ea7y c\u1ea1nh tranh v\u00e0 th\u00e1ch th\u1ee9c. C\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 v\u00e0 \u0111ang l\u00e0 m\u1ed9t thay \u0111\u1ed5i l\u1edbn \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, hi\u1ec7n nay, \u0111\u1ee9ng tr\u01b0\u1edbc ng\u01b0\u1ee1ng c\u1eeda WTO, c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n t\u1ef1 ho\u00e0n thi\u1ec7n v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ee7a m\u00ecnh v\u1ec1 m\u1ecdi m\u1eb7t \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n trong m\u00f4i tr\u01b0\u1eddng m\u1edbi \u0111\u1ea7y ti\u1ec1m n\u0103ng m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y mang l\u1ea1i. \u0110\u1ea7y ti\u1ec1m n\u0103ng b\u1edfi khi gia nh\u1eadp WTO ngh\u0129a l\u00e0 ch\u00fang ta s\u1ebd h\u1ed9i nh\u1eadp ho\u00e0n to\u00e0n v\u00e0o n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi.<\/span><\/p>\n

Th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi s\u1ebd m\u1edf c\u1eeda cho ch\u00fang ta ti\u1ebfn b\u01b0\u1edbc v\u00e0o. Nh\u01b0ng trong s\u00e2n ch\u01a1i n\u00e0y ch\u00fang ta c\u0169ng s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 m\u1ed9t trong nh\u1eefng kh\u00f3 kh\u0103n l\u1edbn m\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i \u0111\u1ed1i m\u1eb7t sau khi gia nh\u1eadp WTO l\u00e0 vi\u1ec7c xo\u00e1 b\u1ecf h\u00e0ng r\u00e0o thu\u1ebf quan, m\u1eadu d\u1ecbch. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 h\u00e0ng ngo\u1ea1i nh\u1eadp s\u1ebd tr\u00e0n lan tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam v\u1edbi nh\u1eefng c\u00f4ng ty \u0111a qu\u1ed1c gia, nh\u1eefng t\u1eadp \u0111o\u00e0n v\u1edbi ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3 s\u1eb5n s\u00e0ng h\u1ea1 gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n CPSX trong v\u00f2ng 3- 5 n\u0103m \u0111\u1ec3 \u0111\u00e1nh g\u1ee5c h\u00e0ng ho\u00e1 trong n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng t\u1ea1i nh\u1eefng n\u01b0\u1edbc \u0111\u00e3 gia nh\u1eadp WTO tr\u01b0\u1edbc \u0111\u00f3, v\u00e0 g\u1ea7n \u0111\u00e2y l\u00e0 Trung Qu\u1ed1c – n\u01b0\u1edbc l\u00e1ng gi\u1ec1ng c\u1ee7a ch\u00fang ta. C\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u1ed1n \u0111\u00e3 \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p nay c\u00e0ng \u0111\u00f2i h\u1ecfi \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng trong cu\u1ed9c chi\u1ebfn kh\u00f4ng khoan nh\u01b0\u1ee3ng \u0111\u00f3.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00f4ng t\u00e1c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong s\u1ea3n xu\u1ea5t hi\u1ec7n nay, \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a th\u1ea7y c\u00f4 gi\u00e1o trong khoa QTKD tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc C\u00f4ng \u0110o\u00e0n v\u00e0 ban l\u00e3nh \u0111\u1ea1o C\u00f4ng ty c\u1ed5 ph\u1ea7n que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c, em ch\u1ecdn \u0111\u1ec1 t\u00e0i: “Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n 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 que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c<\/em>” l\u00e0m n\u1ed9i dung nghi\u00ean c\u1ee9u v\u00e0 vi\u1ebft lu\u1eadn v\u0103n t\u1ed1t nghi\u1ec7p.<\/span><\/p>\n

Ngo\u00e0i ph\u1ea7n m\u1edf \u0111\u1ea7u v\u00e0 k\u1ebft lu\u1eadn, lu\u1eadn v\u0103n \u0111\u01b0\u1ee3c chia l\u00e0m 3 ph\u1ea7n ch\u00ednh:<\/span><\/p>\n

Ch\u01b0\u01a1ng 1: <\/em>C\u01a1 s\u1edf l\u00fd lu\u1eadn c\u1ee7a h\u1ea1ch to\u00e1n CPSX v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 2: Th\u1ef1c tr\u1ea1ng c\u1ee7a h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 3:\u00a0Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n 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 Que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i lu\u1eadn v\u0103n chuy\u00ean \u0111\u1ec1:Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n 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 Que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c<\/p>\n","protected":false},"author":7,"featured_media":9045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[976],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8092"}],"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=8092"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8092\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9045"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8092"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}