{"id":8994,"date":"2015-08-14T12:32:56","date_gmt":"2015-08-14T12:32:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8994"},"modified":"2015-08-24T01:47:38","modified_gmt":"2015-08-24T01:47:38","slug":"ke-toan-gia-thanh-san-xuat-bao-bi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8994","title":{"rendered":"K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t bao b\u00ec"},"content":{"rendered":"
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\"K\u1ebf<\/span><\/h2>\n

B\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax<\/a> <\/strong>chia s\u1ebb cho c\u00e1c b\u1ea1n v\u1ec1 k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh v\u00e0 s\u1ea3n xu\u1ea5t bao b\u00ec theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n\u00a0<\/span><\/p>\n<\/div>\n

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1. \u00a0\u0110\u1eb7c th\u00f9 :<\/strong><\/span><\/p>\n

– Nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t<\/span><\/p>\n

– Th\u00e0nh ph\u1ea9m c\u1ee7a c\u00f4ng \u0111o\u1ea1n n\u00e0y, l\u00e0 nguy\u00ean li\u1ec7u c\u1ee7a c\u00f4ng \u0111o\u1ea1n sau<\/span><\/p>\n

– T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng \u0111o\u1ea1n cu\u1ed1i<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m g\u1ed3m bao b\u00ec, gi\u1ea5y<\/span><\/p>\n

– \u00a0 H\u1ea1ch to\u00e1n v\u1edbi H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Quy\u1ebft \u0111\u1ecbnh 48<\/span><\/p>\n

\u00a02. \u00a0T\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed<\/span><\/strong><\/span><\/p>\n

2.1 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh<\/strong><\/span><\/p>\n

Hai b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t gi\u1ea5y v\u00e0 bao b\u00ec \u0111\u1ec1u t\u1eadp h\u1ee3p gi\u1ed1ng nhau:<\/span><\/p>\n

– C\u00f3 \u0111\u1ecbnh m\u1ee9c NVL ( \u0111v t\u00ednh l\u00e0 l\u01b0\u1ee3ng)<\/span><\/p>\n

– T\u1eadp h\u1ee3p theo b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u1ea1n<\/span><\/p>\n

– Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t: Xu\u1ea5t tr\u1ef1c ti\u1ebfp cho b\u1ed9 ph\u1eadn ho\u1eb7c c\u00f4ng \u0111o\u1ea1n (Khi xu\u1ea5t theo \u0111\u1ecbnh m\u1ee9c , k\u1ebf to\u00e1n \u00a0X\u00e1c \u0111\u1ecbnh\u0111\u01b0\u1ee3c chi ph\u00ed NVL cho s\u1ea3n ph\u1ea9m theo \u0111\u1ecbnh m\u1ee9c NVL)<\/span><\/p>\n

– \u0110\u1ecbnh kho\u1ea3n: \u00a0N\u1ee3 TK 154<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK152, 151, 111, 112, 131 (theo t\u1eebng b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u1ea1n)<\/span><\/p>\n

2.2 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/p>\n

Hai b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t gi\u1ea5y v\u00e0 bao b\u00ec \u0111\u1ec1u t\u1eadp h\u1ee3p gi\u1ed1ng nhau<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u1eadp h\u1ee3p theo b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u1ea1n<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Chi ph\u00ed l\u01b0\u01a1ng c\u00f4ng nh\u00e2n: Chi ph\u00ed tr\u1ef1c ti\u1ebfp chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, ho\u1eb7c ph\u00e2n b\u1ed5 theo nguy\u00ean li\u1ec7u ch\u00ednh ( k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng \u0111o\u1ea1n)<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u1ecbnh kho\u1ea3n: N\u1ee3 TK 154<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 344 ( theo t\u1eebng b\u1ed9 ph\u1eadn)<\/span><\/p>\n

C\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n\n
CP Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m<\/span><\/td>\n=<\/span><\/td>\nChi ph\u00ed NVLTT c\u1ee7a s\u1ea3n ph\u1ea9m \u00a0<\/span>————————–<\/span><\/td>\nx<\/span><\/td>\nChi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ea3n ph\u1ea9m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2.3 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong><\/span><\/p>\n

– T\u1eadp h\u1ee3p cho t\u1eebng b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u1ea1n<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung t\u1eadp h\u1ee3p cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1eebng ph\u00e2n x\u01b0\u1edfng l\u00e0:<\/span><\/p>\n

Chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t, nh\u00e0 x\u01b0\u1edfng\u2026<\/span><\/p>\n

– \u0110\u1ecbnh kho\u1ea3n N\u1ee3 TK 154<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111,112,242,,214\u2026<\/span><\/p>\n

– Ph\u00e2n b\u1ed5 ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 y\u1ebfu t\u1ed1 chi ph\u00ed NVL ( k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed chung cho t\u1eebng c\u00f4ng \u0111o\u1ea1n hay b\u1ed9 ph\u1eadn)<\/span><\/p>\n\n\n\n\n
CP s\u1ea3n xu\u1ea5t chung \u00a0ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m<\/span><\/td>\n=<\/span><\/td>\nChi ph\u00ed NVLTT c\u1ee7a s\u1ea3n ph\u1ea9m<\/span>———————————-<\/span><\/td>\nx<\/span><\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ea3n ph\u1ea9m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd :<\/strong><\/span><\/p>\n

– Kh\u00f4ng t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed chung nh\u1eefng chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng ty<\/span><\/p>\n

– N\u1ebfu c\u00f3 chi ph\u00ed \u1edf kho\u1ea3n m\u1ee5c n\u00e0y, m\u00e0 t\u00ednh to\u00e1n tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng \u0111o\u1ea1n, b\u1ed9 ph\u1eadn, th\u00ec h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

– Th\u00e0nh ph\u1ea9m \u1edf c\u00f4ng \u0111o\u1ea1n 1, khi tham gia v\u00e0o s\u1ea3n xu\u1ea5t \u1edf c\u00f4ng \u0111o\u1ea1n 2, th\u00ec \u0111\u00f3ng vai tr\u00f2 l\u00e0 nguy\u00ean li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n 2<\/span><\/p>\n

– Gi\u00e1 th\u00e0nh c\u1ee7a c\u00f4ng \u0111o\u1ea1n 1, th\u00e0nh chi ph\u00ed nguy\u00ean li\u1ec7u c\u1ee7a c\u00f4ng \u0111o\u1ea1n 2<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng \u0111o\u1ea1n 2 c\u00f3 th\u00eam chi ph\u00ed nguy\u00ean li\u1ec7u, th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p c\u00f9ng v\u1edbi gi\u00e1 th\u00e0nh c\u1ee7a c\u00f4ng \u0111o\u1ea1n 1 \u0111\u1ec3 th\u00e0nh t\u1ed5ng chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4ng \u0111o\u1ea1n 2<\/span><\/p>\n

\u00a03.\u00a0 D\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0 d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/span><\/p>\n

Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang t\u1eebng c\u00f4ng \u0111o\u1ea1n, \u0111\u01a1n h\u00e0ng ( theo t\u1eebng b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t), t\u1ef7 l\u1ec7 % ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/p>\n

C\u00f4ng th\u1ee9c:<\/span><\/p>\n

S\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 quy \u0111\u1ed5i =\u00a0 S\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang t\u1eebng \u0111\u01a1n h\u00e0ng x T\u1ef7 l\u1ec7 % ho\u00e0n th\u00e0nh<\/span><\/p>\n

S\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 s\u1ebd kh\u00f4ng c\u00f3 ti\u1ec1n l\u01b0\u01a1ng, v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 to\u00e0n b\u1ed9 cho s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh<\/span><\/p>\n\n\n\n\n
CP s\u1ea3n xu\u1ea5t ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m (i)<\/span><\/td>\n=<\/span><\/td>\nCP S\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3 + CP PS trong k\u1ef3<\/span>————————————————–<\/span><\/td>\nx<\/span><\/td>\nS\u1ed1 l<\/a>\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang quy \u0111\u1ed5i cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n
SL s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh nh\u1eadp kho trong k\u1ef3 + SL s\u1ea3n ph\u1ea9m d\u1edf dang quy \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a04. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/span><\/strong><\/span><\/p>\n

Gi\u00e1 th\u00e0nh SP = Gi\u00e1 tr\u1ecb d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 \u2013 Gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3<\/span><\/p>\n

Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb = Gi\u00e1 th\u00e0nh SP\/ SL th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3<\/span><\/p>\n

\u0110\u1ed1i chi\u1ebfu: T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t = T\u1ed5ng gi\u00e1 th\u00e0nh ( theo b\u1ed9 ph\u1eadn v\u00e0 theo t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i ti\u1ebfp b\u00e0i vi\u1ebft<\/span><\/p>\n

K\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/a><\/span><\/strong><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i :K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t bao b\u00ec. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo \u0111\u1ecdc c\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":10163,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1110],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8994"}],"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=8994"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8994\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10163"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8994"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}