{"id":49200,"date":"2026-10-22T09:26:19","date_gmt":"2026-10-22T02:26:19","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49200"},"modified":"2026-10-23T08:08:38","modified_gmt":"2026-10-23T01:08:38","slug":"hach-toan-chi-phi-van-chuyen","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-chi-phi-van-chuyen\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n chi ti\u1ebft theo TT 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn, ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong vi\u1ec7c di chuy\u1ec3n h\u00e0ng h\u00f3a (t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ebfn kho, ho\u1eb7c t\u1eeb kho \u0111\u1ebfn kh\u00e1ch h\u00e0ng) v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p (nh\u01b0 TK 156 &#8211; H\u00e0ng t\u1ed3n kho, TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng, ho\u1eb7c TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho c\u0169ng nh\u01b0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u tri\u1ec3n khai nghi\u1ec7p v\u1ee5 v\u1eadn chuy\u1ec3n, th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o gi\u00e1 v\u1ed1n hay chi ph\u00ed b\u00e1n h\u00e0ng, c\u0169ng nh\u01b0 ph\u1ea3n \u00e1nh \u0111\u00fang v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb. C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n, ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u00fang chu\u1ea9n, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n<\/h2>\n<h3 style=\"text-align: justify;\">1.1. Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 \u0111\u1ec3 \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb n\u01a1i n\u00e0y \u0111\u1ebfn n\u01a1i kh\u00e1c. Chi ph\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 bao g\u1ed3m vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u1ec1 kho hay v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n \u0111\u1ebfn kh\u00e1ch h\u00e0ng, m\u00e0 c\u00f2n c\u1ea3 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 li\u00ean quan nh\u01b0 b\u1ed1c x\u1ebfp, \u0111\u00f3ng g\u00f3i, b\u1ea3o hi\u1ec3m v\u00e0 thu\u00ea ngo\u00e0i.<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u1ec1 kho: kho\u1ea3n chi tr\u1ea3 cho vi\u1ec7c \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p v\u1ec1 kho c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">C\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n: chi ph\u00ed \u0111\u1ec3 giao h\u00e0ng h\u00f3a \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng cu\u1ed1i c\u00f9ng.<\/li>\n<li aria-level=\"1\">Ph\u00ed b\u1ed1c x\u1ebfp, \u0111\u00f3ng g\u00f3i, b\u1ea3o hi\u1ec3m v\u1eadn chuy\u1ec3n: gi\u00fap b\u1ea3o \u0111\u1ea3m an to\u00e0n cho h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh di chuy\u1ec3n.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed thu\u00ea ngo\u00e0i logistics: n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c c\u00f4ng ty v\u1eadn t\u1ea3i b\u00ean ngo\u00e0i \u0111\u1ec3 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 b\u1ee9c tranh chi ph\u00ed v\u1eadn h\u00e0nh minh b\u1ea1ch, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n v\u00e0 gi\u1ea3m th\u1ea5t tho\u00e1t.<\/p>\n<h3 style=\"text-align: justify;\">1.2. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5 v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 s\u1ea3n ph\u1ea9m trong doanh nghi\u1ec7p. Nghi\u1ec7p v\u1ee5 th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, bao g\u1ed3m v\u1eadn chuy\u1ec3n h\u00e0ng mua, h\u00e0ng b\u00e1n v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i logistics, nh\u1eb1m \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 quan tr\u1ecdng trong chi ph\u00ed v\u1eadn chuy\u1ec3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eadn chuy\u1ec3n ch\u00ednh x\u00e1c: doanh nghi\u1ec7p bi\u1ebft ch\u00ednh x\u00e1c m\u1ed7i l\u00f4 h\u00e0ng m\u1ea5t bao nhi\u00eau chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch: khi l\u1eadp b\u00e1o c\u00e1o gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng hay b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn, t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 d\u00e0ng ki\u1ec3m tra.<\/li>\n<li aria-level=\"1\">Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh &amp; gi\u1ea3m th\u1ea5t tho\u00e1t chi ph\u00ed: d\u1eef li\u1ec7u ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua ho\u1eb7c thu\u00ea ngo\u00e0i gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 chi ph\u00ed theo t\u1eebng \u0111\u1ed1i t\u00e1c, tuy\u1ebfn \u0111\u01b0\u1eddng, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>, khi ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n, k\u1ebf to\u00e1n n\u00ean x\u00e1c \u0111\u1ecbnh theo b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed, thay v\u00ec m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a to\u00e0n b\u1ed9 v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n.<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">X\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch v\u1eadn chuy\u1ec3n: v\u1eadn chuy\u1ec3n h\u00e0ng mua, nguy\u00ean v\u1eadt li\u1ec7u, TSC\u0110, giao h\u00e0ng cho kh\u00e1ch hay ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a h\u00e0ng mua v\u1ec1 kho: xem x\u00e9t t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng: xem x\u00e9t t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110. Bi\u1ec3u m\u1eabu Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 c\u1ee7a TT99 c\u0169ng c\u00f3 ch\u1ec9 ti\u00eau ri\u00eang v\u1ec1 \u201cChi ph\u00ed v\u1eadn chuy\u1ec3n\u201d.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng: ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (TK 641) n\u1ebfu doanh nghi\u1ec7p th\u1ef1c t\u1ebf ch\u1ecbu kho\u1ea3n chi.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Chi ph\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd ho\u1eb7c s\u1ea3n xu\u1ea5t: ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Chi ph\u00ed li\u00ean quan nhi\u1ec1u h\u00e0ng h\u00f3a\/\u0111\u1ed1i t\u01b0\u1ee3ng: ph\u1ea3i l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd, nh\u1ea5t qu\u00e1n c\u00f3 c\u0103n c\u1ee9 ki\u1ec3m tra.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb: h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb giao nh\u1eadn, thanh to\u00e1n, h\u1ed3 s\u01a1 li\u00ean quan tr\u01b0\u1edbc khi ghi nh\u1eadn.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/p>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng chi ph\u00ed \u2192 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t kho\u1ea3n v\u1eadn chuy\u1ec3n \u2192 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n \u2192 ph\u00e2n b\u1ed5 n\u1ebfu c\u1ea7n \u2192 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">TT99 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 cho ph\u00e9p doanh nghi\u1ec7p chi ti\u1ebft h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">3. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec3m quan tr\u1ecdng kh\u00f4ng ph\u1ea3i l\u00e0 \u201ch\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o\u201d m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c, m\u00e0 l\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3n v\u1eadn chuy\u1ec3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n mua v\u00e0o hay thu\u1ed9c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. V\u0103n b\u1ea3n c\u0169ng cho ph\u00e9p doanh nghi\u1ec7p chi ti\u1ebft h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, trong \u0111\u00f3 c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 152, 153, 156 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n<h3 style=\"text-align: justify;\">3.1 H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a mua v\u1ec1 nh\u1eadp kho<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e1t sinh tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a h\u00e0ng h\u00f3a mua v\u1ec1 kho, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t kho\u1ea3n chi n\u00e0y trong gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng mua, thay v\u00ec m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a ngay v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch x\u1eed l\u00fd gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh s\u00e1t h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n khi h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n ra.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n tham kh\u1ea3o:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 34.9747%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 31.861%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 32.5127%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.9747%; text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a mua v\u1ec1 nh\u1eadp kho, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"width: 31.861%; text-align: justify;\">N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 32.5127%; text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn h\u00e0ng mua c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.9747%; text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a mua v\u1ec1 nh\u01b0ng thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"width: 31.861%; text-align: justify;\">N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 32.5127%; text-align: justify;\">Ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u0169ng ban h\u00e0nh Phi\u1ebfu nh\u1eadp kho (M\u1eabu 01-VT) v\u00e0 B\u1ea3ng k\u00ea mua h\u00e0ng (M\u1eabu 06-VT) trong h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu nghi\u1ec7p v\u1ee5 mua h\u00e0ng, nh\u1eadp kho.<\/p>\n<h3 style=\"text-align: justify;\">3.2 H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n nguy\u00ean v\u1eadt li\u1ec7u mua v\u1ec1<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi nguy\u00ean v\u1eadt li\u1ec7u, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch bi\u1ec7t hai t\u00ecnh hu\u1ed1ng: v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u mua v\u1ec1 doanh nghi\u1ec7p v\u00e0 v\u1eadn chuy\u1ec3n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng\/ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu chi ph\u00ed g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi vi\u1ec7c mua, \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u v\u1ec1 kho, kho\u1ea3n chi n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u. Sau \u0111\u00f3, khi xu\u1ea5t d\u00f9ng, gi\u00e1 tr\u1ecb n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t theo \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 24.0406%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 31.7162%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 43.5192%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 24.0406%;\">V\u1eadn chuy\u1ec3n nguy\u00ean v\u1eadt li\u1ec7u mua v\u1ec1 kho, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"text-align: justify; width: 31.7162%;\">N\u1ee3 TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify; width: 43.5192%;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn l\u00f4 NVL c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a NVL<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 24.0406%;\">NVL sau \u0111\u00f3 xu\u1ea5t d\u00f9ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t<\/td>\n<td style=\"text-align: justify; width: 31.7162%;\">N\u1ee3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/p>\n<p>C\u00f3 TK 152<\/td>\n<td style=\"text-align: justify; width: 43.5192%;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u00e3 n\u1eb1m trong gi\u00e1 tr\u1ecb NVL n\u00ean \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed khi NVL xu\u1ea5t d\u00f9ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 24.0406%;\">NVL xu\u1ea5t d\u00f9ng cho m\u1ee5c \u0111\u00edch kh\u00e1c<\/td>\n<td style=\"text-align: justify; width: 31.7162%;\">N\u1ee3 TK chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng<\/p>\n<p>C\u00f3 TK 152<\/td>\n<td style=\"text-align: justify; width: 43.5192%;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tr\u01b0\u1edbc khi ghi nh\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u00f3 B\u1ea3ng ph\u00e2n b\u1ed5 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u2013 M\u1eabu 07-VT, trong \u0111\u00f3 th\u1ec3 hi\u1ec7n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nh\u01b0 TK 621, TK 623, <a href=\"https:\/\/lacviet.vn\/chi-phi-san-xuat-chung\/\" data-ilt=\"8903\">T\u00e0i kho\u1ea3n 627<\/a>, TK 641, TK 642 v\u00e0 TK 242. \u0110i\u1ec1u n\u00e0y h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/p>\n<h3 style=\"text-align: justify;\">3.3 H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u1ec1<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, nguy\u00ean t\u1eafc x\u1eed l\u00fd c\u0169ng c\u1ea7n d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n v\u1eadn chuy\u1ec3n. N\u1ebfu chi ph\u00ed ph\u00e1t sinh tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u1ec1 doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/p>\n<table style=\"width: 83.9469%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 38.0172%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 32.069%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 29.0517%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 38.0172%;\">V\u1eadn chuy\u1ec3n CCDC mua v\u1ec1, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"width: 32.069%;\">N\u1ee3 TK 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 29.0517%;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn CCDC<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 38.0172%;\">CCDC xu\u1ea5t d\u00f9ng ngay v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/td>\n<td style=\"width: 32.069%;\">N\u1ee3 TK 242 \u2013 Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5<\/p>\n<p>C\u00f3 TK 153<\/td>\n<td style=\"width: 29.0517%;\">Theo d\u00f5i, ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo th\u1eddi gian s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 38.0172%;\">Ph\u00e2n b\u1ed5 CCDC cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/td>\n<td style=\"width: 32.069%;\">N\u1ee3 TK 621\/627\/641\/642\u2026<\/p>\n<p>C\u00f3 TK 242<\/td>\n<td style=\"width: 29.0517%;\">Ch\u1ecdn t\u00e0i kho\u1ea3n chi ph\u00ed theo b\u1ed9 ph\u1eadn, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb c\u00f3 B\u1ea3ng ph\u00e2n b\u1ed5 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, trong \u0111\u00f3 c\u00f3 theo d\u00f5i gi\u00e1 tr\u1ecb TK 153 v\u00e0 TK 242 theo \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/p>\n<h3 style=\"text-align: justify;\">3.4 H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n khi mua nhi\u1ec1u m\u1eb7t h\u00e0ng c\u00f9ng l\u00fac<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch nh\u1ea5t khi doanh nghi\u1ec7p mua nhi\u1ec1u lo\u1ea1i h\u00e0ng nh\u01b0ng ch\u1ec9 nh\u1eadn m\u1ed9t h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t chuy\u1ebfn v\u1eadn chuy\u1ec3n tr\u1ecb gi\u00e1 20 tri\u1ec7u \u0111\u1ed3ng ch\u1edf \u0111\u1ed3ng th\u1eddi 3 m\u1eb7t h\u00e0ng. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u0111\u01b0a to\u00e0n b\u1ed9 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0o m\u1ed9t m\u00e3 h\u00e0ng n\u1ebfu chi ph\u00ed th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn c\u1ea3 ba m\u1eb7t h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): doanh nghi\u1ec7p mua 3 m\u1eb7t h\u00e0ng A, B, C v\u1ec1 c\u00f9ng m\u1ed9t chuy\u1ebfn xe, chi ph\u00ed v\u1eadn chuy\u1ec3n ch\u01b0a thu\u1ebf GTGT l\u00e0 20.000.000 \u0111\u1ed3ng v\u00e0 ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo tr\u1ecdng l\u01b0\u1ee3ng. Tr\u1ecdng l\u01b0\u1ee3ng l\u1ea7n l\u01b0\u1ee3t l\u00e0 2.000 kg, 3.000 kg v\u00e0 5.000 kg (t\u1ed5ng 10.000 kg), n\u00ean chi ph\u00ed v\u1eadn chuy\u1ec3n b\u00ecnh qu\u00e2n l\u00e0 20.000.000 \/ 10.000 = 2.000 \u0111\u1ed3ng\/kg.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u1eb7t h\u00e0ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tr\u1ecdng l\u01b0\u1ee3ng (kg)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch t\u00ednh<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e2n b\u1ed5 (\u0111\u1ed3ng)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>2.000<\/td>\n<td>2.000 x 2.000<\/td>\n<td>4.000.000<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>3.000<\/td>\n<td>3.000 x 2.000<\/td>\n<td>6.000.000<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>5.000<\/td>\n<td>5.000 x 2.000<\/td>\n<td>10.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed5ng<\/strong><\/td>\n<td>10.000<\/td>\n<td><\/td>\n<td><strong>20.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u1ecbnh kho\u1ea3n: N\u1ee3 TK 156 (m\u1eb7t h\u00e0ng A) 4.000.000; N\u1ee3 TK 156 (m\u1eb7t h\u00e0ng B) 6.000.000; N\u1ee3 TK 156 (m\u1eb7t h\u00e0ng C) 10.000.000; N\u1ee3 TK 133 theo s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb); C\u00f3 TK 111\/112\/331 theo t\u1ed5ng gi\u00e1 thanh to\u00e1n. Ph\u1ea7n chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb nh\u1eadp kho c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng. N\u1ebfu ch\u1ecdn ti\u00eau th\u1ee9c kh\u00e1c nh\u01b0 gi\u00e1 tr\u1ecb ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng, doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n cho c\u00e1c k\u1ef3 sau.<\/p>\n<p style=\"text-align: justify;\">C\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed v\u1eadn chuy\u1ec3n c\u1ea7n ph\u00e2n b\u1ed5.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh c\u00e1c m\u1eb7t h\u00e0ng\/l\u00f4 h\u00e0ng ch\u1ecbu chi ph\u00ed.<\/li>\n<li aria-level=\"1\">Ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/li>\n<li aria-level=\"1\">T\u00ednh chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e2n b\u1ed5 cho t\u1eebng m\u1eb7t h\u00e0ng.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ol>\n<table style=\"width: 88.3202%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 32.5926%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 33.9095%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6749%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.5926%; text-align: justify;\">M\u1ed9t h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n li\u00ean quan nhi\u1ec1u m\u1eb7t h\u00e0ng<\/td>\n<td style=\"width: 33.9095%; text-align: justify;\">N\u1ee3 TK 156 \u2013 Chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng\/l\u00f4 h\u00e0ng<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 32.6749%; text-align: justify;\">Ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed cho c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.5926%; text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n li\u00ean quan nhi\u1ec1u nh\u00f3m v\u1eadt t\u01b0<\/td>\n<td style=\"width: 33.9095%; text-align: justify;\">N\u1ee3 TK 152 \u2013 Chi ti\u1ebft t\u1eebng lo\u1ea1i NVL<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 32.6749%; text-align: justify;\">Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 c\u1ea7n nh\u1ea5t qu\u00e1n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.5926%; text-align: justify;\">Kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp chi ph\u00ed cho t\u1eebng m\u1eb7t h\u00e0ng<\/td>\n<td style=\"width: 33.9095%; text-align: justify;\">Ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p<\/td>\n<td style=\"width: 32.6749%; text-align: justify;\">N\u00ean l\u01b0u b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">4. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n, giao h\u00e0ng cho kh\u00e1ch<\/h2>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng cho kh\u00e1ch, kho\u1ea3n chi n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang chi ph\u00ed ph\u00e2n ph\u1ed1i. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1eed d\u1ee5ng TK 641 cho chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 TK 642 cho chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p; \u0111\u1ed3ng th\u1eddi bi\u1ec3u m\u1eabu ph\u00e2n b\u1ed5 v\u1eadt t\u01b0 c\u1ee7a Th\u00f4ng t\u01b0 c\u0169ng t\u00e1ch ri\u00eang \u0111\u1ed1i t\u01b0\u1ee3ng TK 641 v\u00e0 TK 642.<\/p>\n<h3 style=\"text-align: justify;\">4.1 Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng giao cho kh\u00e1ch do doanh nghi\u1ec7p ch\u1ecbu<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng v\u00e0 cam k\u1ebft ch\u1ecbu chi ph\u00ed giao h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t ghi nh\u1eadn kho\u1ea3n v\u1eadn chuy\u1ec3n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng thay v\u00ec c\u1ed9ng tr\u1edf l\u1ea1i v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 31.9334%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 27.7335%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 39.6814%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.9334%; text-align: justify;\">Doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n giao h\u00e0ng cho kh\u00e1ch, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"width: 27.7335%; text-align: justify;\">N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 39.6814%; text-align: justify;\">Ch\u1ec9 \u00e1p d\u1ee5ng khi chi ph\u00ed th\u1ef1c s\u1ef1 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.9334%; text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"width: 27.7335%; text-align: justify;\">N\u1ee3 TK 641<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 39.6814%; text-align: justify;\">Ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh thu\u1ebf, b\u1ea3n ch\u1ea5t kho\u1ea3n chi<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.9334%; text-align: justify;\">Doanh nghi\u1ec7p ph\u00e1t sinh chi ph\u00ed giao h\u00e0ng cho nhi\u1ec1u \u0111\u01a1n h\u00e0ng<\/td>\n<td style=\"width: 27.7335%; text-align: justify;\">N\u1ee3 TK 641 \u2013 Chi ti\u1ebft theo \u0111\u01a1n h\u00e0ng\/\u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 39.6814%; text-align: justify;\">N\u00ean theo d\u00f5i chi ti\u1ebft \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 chi ph\u00ed giao h\u00e0ng theo kh\u00e1ch h\u00e0ng, \u0111\u01a1n h\u00e0ng ho\u1eb7c khu v\u1ef1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p b\u00e1n m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 300 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thu\u00ea \u0111\u01a1n v\u1ecb logistics giao h\u00e0ng v\u1edbi chi ph\u00ed 5 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu kho\u1ea3n 5 tri\u1ec7u \u0111\u1ed3ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p theo th\u1ecfa thu\u1eadn b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i kho\u1ea3n chi n\u00e0y nh\u01b0 chi ph\u00ed ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng, thay v\u00ec m\u1eb7c \u0111\u1ecbnh c\u1ed9ng v\u00e0o gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng \u0111\u00e3 b\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">4.2 Chi ph\u00ed v\u1eadn chuy\u1ec3n do kh\u00e1ch h\u00e0ng ch\u1ecbu nh\u01b0ng doanh nghi\u1ec7p thanh to\u00e1n h\u1ed9<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 b\u1ecb ghi nh\u1eadn nh\u1ea7m th\u00e0nh chi ph\u00ed b\u00e1n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 thanh to\u00e1n h\u1ed9 chi ph\u00ed v\u1eadn chuy\u1ec3n cho kh\u00e1ch v\u00e0 c\u00f3 quy\u1ec1n thu l\u1ea1i \u0111\u00fang kho\u1ea3n ti\u1ec1n n\u00e0y t\u1eeb kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch bi\u1ec7t kho\u1ea3n thanh to\u00e1n h\u1ed9 v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 34.3954%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 24.5474%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 40.3331%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3954%; text-align: justify;\">Doanh nghi\u1ec7p thanh to\u00e1n h\u1ed9 ph\u00ed v\u1eadn chuy\u1ec3n cho kh\u00e1ch, c\u00f3 c\u0103n c\u1ee9 thu l\u1ea1i t\u1eeb kh\u00e1ch<\/td>\n<td style=\"width: 24.5474%; text-align: justify;\">N\u1ee3 TK ph\u1ea3i thu\/ kho\u1ea3n ph\u1ea3i thu th\u00edch h\u1ee3p<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 40.3331%; text-align: justify;\">Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a to\u00e0n b\u1ed9 kho\u1ea3n thanh to\u00e1n h\u1ed9 v\u00e0o TK 641 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c s\u1ef1 ch\u1ecbu chi ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3954%; text-align: justify;\">Kh\u00e1ch h\u00e0ng ho\u00e0n tr\u1ea3 kho\u1ea3n v\u1eadn chuy\u1ec3n \u0111\u00e3 thanh to\u00e1n h\u1ed9<\/td>\n<td style=\"width: 24.5474%; text-align: justify;\">N\u1ee3 TK 111\/112\u2026<\/p>\n<p>C\u00f3 TK ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng<\/td>\n<td style=\"width: 40.3331%; text-align: justify;\">\u0110\u1ed1i chi\u1ebfu \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n h\u1ed9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3954%; text-align: justify;\">Doanh nghi\u1ec7p ch\u1ec9 ch\u1ecbu m\u1ed9t ph\u1ea7n ph\u00ed v\u1eadn chuy\u1ec3n<\/td>\n<td style=\"width: 24.5474%; text-align: justify;\">N\u1ee3 TK 641: ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu<\/p>\n<p>N\u1ee3 TK ph\u1ea3i thu: ph\u1ea7n kh\u00e1ch h\u00e0ng ch\u1ecbu<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 40.3331%; text-align: justify;\">C\u1ea7n t\u00e1ch r\u00f5 ph\u1ea7n chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 ph\u1ea7n thu h\u1ed3i t\u1eeb kh\u00e1ch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 ph\u1ea3i ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c th\u1ecfa thu\u1eadn giao h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00ean ch\u1ecbu ph\u00ed. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">4.3 Chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e1t sinh sau khi b\u00e1n h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p ho\u00e0n t\u1ea5t b\u00e1n h\u00e0ng ng\u00e0y 10\/8 nh\u01b0ng \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n l\u1eadp h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e0y 12\/8. Vi\u1ec7c h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n xu\u1ea5t hi\u1ec7n sau th\u1eddi \u0111i\u1ec3m b\u00e1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i \u0111\u01b0a kho\u1ea3n chi n\u00e0y v\u00e0o k\u1ef3 b\u00e1n h\u00e0ng tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n th\u1ef1c t\u1ebf ph\u00e1t sinh, ch\u1ee9ng t\u1eeb, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n \u0111\u1ec3 ghi nh\u1eadn. \u0110\u1ed3ng th\u1eddi, c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi \u0111\u00f3 ph\u1ee5c v\u1ee5 \u0111\u01a1n h\u00e0ng n\u00e0o v\u00e0 b\u00ean n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 32.0782%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 29.399%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 37.7987%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0782%; text-align: justify;\">D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u00e3 ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p ch\u1ecbu chi ph\u00ed, h\u00f3a \u0111\u01a1n nh\u1eadn sau th\u1eddi \u0111i\u1ec3m b\u00e1n<\/td>\n<td style=\"width: 29.399%; text-align: justify;\">N\u1ee3 TK 641<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 331\u2026<\/td>\n<td style=\"width: 37.7987%; text-align: justify;\">Ghi nh\u1eadn theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh d\u1ecbch v\u1ee5 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 ng\u00e0y b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0782%; text-align: justify;\">Cu\u1ed1i k\u1ef3 d\u1ecbch v\u1ee5 \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a nh\u1eadn h\u00f3a \u0111\u01a1n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed ph\u1ea3i tr\u1ea3<\/td>\n<td style=\"width: 29.399%; text-align: justify;\">N\u1ee3 TK 641<\/p>\n<p>C\u00f3 TK 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/td>\n<td style=\"width: 37.7987%; text-align: justify;\">C\u1ea7n c\u00f3 c\u0103n c\u1ee9 \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.0782%; text-align: justify;\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c<\/td>\n<td style=\"width: 29.399%; text-align: justify;\">N\u1ee3 TK li\u00ean quan<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 331\u2026<\/td>\n<td style=\"width: 37.7987%; text-align: justify;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3n \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn tr\u00f9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u00f3 bi\u1ec3u m\u1eabu B\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, trong \u0111\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i chi ph\u00ed c\u0169ng th\u1ec3 hi\u1ec7n TK 641, TK 642 v\u00e0 TK 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3, cho th\u1ea5y vi\u1ec7c theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng, kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ri\u00eang bi\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\">4.4 Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">Khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng, c\u1ea7n t\u00e1ch hai kho\u1ea3n: gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e1t sinh khi thu h\u1ed3i h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0a h\u00e0ng tr\u1ea3 l\u1ea1i v\u1ec1 kho, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t kho\u1ea3n chi d\u1ef1a tr\u00ean nguy\u00ean nh\u00e2n tr\u1ea3 h\u00e0ng, th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">Doanh nghi\u1ec7p ch\u1ecbu ph\u00ed v\u1eadn chuy\u1ec3n thu h\u1ed3i h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<td style=\"text-align: justify;\">N\u1ee3 TK chi ph\u00ed ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t chi ph\u00ed v\u00e0 nguy\u00ean nh\u00e2n tr\u1ea3 h\u00e0ng tr\u01b0\u1edbc khi ghi nh\u1eadn<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">Kh\u00e1ch h\u00e0ng ch\u1ecbu ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ea3 h\u00e0ng<\/td>\n<td style=\"text-align: justify;\">Kh\u00f4ng ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n c\u1ee7a kh\u00e1ch n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c t\u1ebf ch\u1ecbu kho\u1ea3n chi<\/td>\n<td style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n h\u1ed9, theo d\u00f5i kho\u1ea3n ph\u1ea3i thu\/thu h\u1ed3i t\u01b0\u01a1ng \u1ee9ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho<\/td>\n<td style=\"text-align: justify;\">N\u1ee3 TK 156\/152\u2026<\/p>\n<p>C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td>\n<td style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">5. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n TSC\u0110 theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi TSC\u0110, sai s\u00f3t th\u01b0\u1eddng g\u1eb7p l\u00e0 \u0111\u01b0a to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n v\u00e0o chi ph\u00ed trong k\u1ef3. Tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi: kho\u1ea3n v\u1eadn chuy\u1ec3n c\u00f3 tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u1ec1 v\u00e0 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng hay kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t c\u0103n c\u1ee9 \u0111\u00e1ng ch\u00fa \u00fd trong ch\u00ednh Th\u00f4ng t\u01b0 99 l\u00e0 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u2013 M\u1eabu 01-TSC\u0110 c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang g\u1ed3m Gi\u00e1 mua, Chi ph\u00ed v\u1eadn chuy\u1ec3n, Chi ph\u00ed ch\u1ea1y th\u1eed v\u00e0 Nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n<h3 style=\"text-align: justify;\">5.1 Chi ph\u00ed v\u1eadn chuy\u1ec3n TSC\u0110 mua m\u1edbi<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn TSC\u0110 mua m\u1edbi v\u00e0 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u1ebfn tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t t\u00ednh kho\u1ea3n n\u00e0y v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 33.8161%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 31.4989%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 33.9609%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 33.8161%;\">TSC\u0110 mua m\u1edbi, chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, thanh to\u00e1n ngay<\/td>\n<td style=\"text-align: justify; width: 31.4989%;\">N\u1ee3 TK 211 \u2013 TSC\u0110<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\u2026<\/td>\n<td style=\"text-align: justify; width: 33.9609%;\">C\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n v\u1eadn chuy\u1ec3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 33.8161%;\">TSC\u0110 v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n ch\u01b0a ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, l\u1eafp \u0111\u1eb7t<\/td>\n<td style=\"text-align: justify; width: 31.4989%;\">N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify; width: 33.9609%;\">Ch\u01b0a chuy\u1ec3n sang TK 211 n\u1ebfu t\u00e0i s\u1ea3n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 33.8161%;\">TSC\u0110 ho\u00e0n th\u00e0nh, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn<\/td>\n<td style=\"text-align: justify; width: 31.4989%;\">N\u1ee3 TK 211<\/p>\n<p>C\u00f3 TK 241<\/td>\n<td style=\"text-align: justify; width: 33.9609%;\">Nguy\u00ean gi\u00e1 bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u0169ng quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt, s\u1eeda \u0111\u1ed5i khi ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf thay \u0111\u1ed5i; k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u do ph\u1ea7n m\u1ec1m cung c\u1ea5p.<\/p>\n<h3 style=\"text-align: justify;\">5.2 Chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1 th\u01b0\u1eddng c\u00f3 nhi\u1ec1u kho\u1ea3n chi h\u01a1n m\u1ed9t giao d\u1ecbch mua TSC\u0110 th\u00f4ng th\u01b0\u1eddng. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng t\u1eadp h\u1ee3p ri\u00eang \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c ghi nh\u1eadn tr\u00f9ng chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n c\u1ea7n \u0111\u1ed1i chi\u1ebfu g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed li\u00ean quan theo b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<table style=\"width: 91.6035%;\">\n<tbody>\n<tr>\n<td style=\"width: 37.1055%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"width: 27.3319%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"width: 34.7758%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.1055%; text-align: justify;\">M\u00e1y m\u00f3c nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/td>\n<td style=\"width: 27.3319%; text-align: justify;\">N\u1ee3 TK 241<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 34.7758%; text-align: justify;\">T\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.1055%; text-align: justify;\">Ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110<\/td>\n<td style=\"width: 27.3319%; text-align: justify;\">N\u1ee3 TK 211<\/p>\n<p>C\u00f3 TK 241<\/td>\n<td style=\"width: 34.7758%; text-align: justify;\">T\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 37.1055%; text-align: justify;\">T\u00e0i s\u1ea3n b\u1eaft \u0111\u1ea7u \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/td>\n<td style=\"width: 27.3319%; text-align: justify;\">N\u1ee3 TK 627\/641\/642\u2026<\/p>\n<p>C\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/td>\n<td style=\"width: 34.7758%; text-align: justify;\">Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo n\u01a1i s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u00f3 B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110 \u2013 M\u1eabu 06-TSC\u0110, trong \u0111\u00f3 chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 TK 627, TK 623, TK 641, TK 642, TK 241 v\u00e0 TK 242.<\/p>\n<h2 style=\"text-align: justify;\">6. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n trong s\u1ea3n xu\u1ea5t<\/h2>\n<p style=\"text-align: justify;\">Trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f3 th\u1ec3 ph\u00e1t sinh \u1edf nhi\u1ec1u \u0111i\u1ec3m: t\u1eeb nh\u00e0 cung c\u1ea5p v\u1ec1 kho, t\u1eeb kho \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng, gi\u1eefa c\u00e1c kho ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i v\u1eadn chuy\u1ec3n nguy\u00ean v\u1eadt li\u1ec7u. V\u00ec v\u1eady, kh\u00f4ng n\u00ean gom t\u1ea5t c\u1ea3 v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 th\u1ec3 hi\u1ec7n r\u00f5 vi\u1ec7c ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u, <a href=\"https:\/\/lacviet.vn\/cong-cu-dung-cu\/\" data-ilt=\"379\">ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a> theo c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng TK 621, TK 623, TK 627, TK 641, TK 642 v\u00e0 TK 242. C\u00e1ch t\u1ed5 ch\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd chi ph\u00ed theo t\u1eebng b\u1ed9 ph\u1eadn, s\u1ea3n ph\u1ea9m ho\u1eb7c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n<h3 style=\"text-align: justify;\">6.1 Chi ph\u00ed v\u1eadn chuy\u1ec3n nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u mua v\u1ec1 kho, c\u1ea7n xem x\u00e9t v\u00e0o gi\u00e1 tr\u1ecb NVL. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu NVL \u0111\u00e3 nh\u1eadp kho, ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n trong qu\u00e1 tr\u00ecnh \u0111\u01b0a NVL \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/p>\n<table style=\"width: 92.7754%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 30.5296%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 28.972%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 39.7975%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 30.5296%;\">V\u1eadn chuy\u1ec3n NVL t\u1eeb nh\u00e0 cung c\u1ea5p v\u1ec1 kho<\/td>\n<td style=\"text-align: justify; width: 28.972%;\">N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.7975%;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua NVL c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb NVL<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 30.5296%;\">V\u1eadn chuy\u1ec3n NVL t\u1eeb kho \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 s\u1ea3n xu\u1ea5t<\/td>\n<td style=\"text-align: justify; width: 28.972%;\">N\u1ee3 TK 627 ho\u1eb7c TK chi ph\u00ed ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.7975%;\">X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u1ee5c v\u1ee5 chung hay tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 30.5296%;\">Chi ph\u00ed g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3<\/td>\n<td style=\"text-align: justify; width: 28.972%;\">N\u1ee3 TK chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.7975%;\">C\u1ea7n c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m\/\u0111\u01a1n h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">6.2 Chi ph\u00ed v\u1eadn chuy\u1ec3n gi\u1eefa c\u00e1c kho, ph\u00e2n x\u01b0\u1edfng<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho ho\u1eb7c nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u01b0\u1eddng ph\u00e1t sinh li\u00ean t\u1ee5c. V\u1ea5n \u0111\u1ec1 quan tr\u1ecdng l\u00e0 x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u1ee5c v\u1ee5 kh\u00e2u n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kho nguy\u00ean v\u1eadt li\u1ec7u \u2192 ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t.<\/li>\n<li aria-level=\"1\">Kho trung t\u00e2m \u2192 kho chi nh\u00e1nh.<\/li>\n<li aria-level=\"1\">Kho th\u00e0nh ph\u1ea9m \u2192 khu v\u1ef1c giao h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ph\u00e2n x\u01b0\u1edfng n\u00e0y \u2192 ph\u00e2n x\u01b0\u1edfng kh\u00e1c.<\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 34.1057%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 27.2266%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 37.9435%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1057%; text-align: justify;\">V\u1eadn chuy\u1ec3n NVL \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 ph\u1ee5c v\u1ee5 chung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t<\/td>\n<td style=\"width: 27.2266%; text-align: justify;\">N\u1ee3 TK 627<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 37.9435%; text-align: justify;\">C\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo t\u1eebng ph\u00e2n x\u01b0\u1edfng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1057%; text-align: justify;\">V\u1eadn chuy\u1ec3n ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp m\u1ed9t s\u1ea3n ph\u1ea9m\/\u0111\u01a1n h\u00e0ng<\/td>\n<td style=\"width: 27.2266%; text-align: justify;\">N\u1ee3 TK 621 ho\u1eb7c t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 37.9435%; text-align: justify;\">C\u1ea7n c\u00f3 c\u0103n c\u1ee9 ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m\/\u0111\u01a1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1057%; text-align: justify;\">V\u1eadn chuy\u1ec3n gi\u1eefa c\u00e1c kho<\/td>\n<td style=\"width: 27.2266%; text-align: justify;\">N\u1ee3 TK chi ph\u00ed ho\u1eb7c t\u00e0i kho\u1ea3n li\u00ean quan<\/p>\n<p>N\u1ee3 TK 133 n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331\u2026<\/td>\n<td style=\"width: 37.9435%; text-align: justify;\">Kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho n\u1ebfu chi ph\u00ed kh\u00f4ng c\u1ea5u th\u00e0nh gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">6.3 Chi ph\u00ed v\u1eadn chuy\u1ec3n thu\u00ea ngo\u00e0i ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/h3>\n<p style=\"text-align: justify;\">Khi thu\u00ea doanh nghi\u1ec7p v\u1eadn t\u1ea3i b\u00ean ngo\u00e0i, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n \u0111\u1eb7t d\u1ecbch v\u1ee5, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb giao nh\u1eadn v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 29.9783%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 29.6886%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 39.609%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 29.9783%;\">Thu\u00ea v\u1eadn chuy\u1ec3n NVL t\u1eeb nh\u00e0 cung c\u1ea5p v\u1ec1 kho<\/td>\n<td style=\"text-align: justify; width: 29.6886%;\">N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.609%;\">X\u00e1c \u0111\u1ecbnh kho\u1ea3n v\u1eadn chuy\u1ec3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn NVL mua v\u00e0o<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 29.9783%;\">Thu\u00ea v\u1eadn chuy\u1ec3n NVL t\u1eeb kho \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng<\/td>\n<td style=\"text-align: justify; width: 29.6886%;\">N\u1ee3 TK 627 ho\u1eb7c TK chi ph\u00ed ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.609%;\">Theo d\u00f5i theo ph\u00e2n x\u01b0\u1edfng\/\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 29.9783%;\">Thu\u00ea v\u1eadn chuy\u1ec3n ph\u1ee5c v\u1ee5 m\u1ed9t \u0111\u01a1n h\u00e0ng s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3<\/td>\n<td style=\"text-align: justify; width: 29.6886%;\">N\u1ee3 TK chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00f9 h\u1ee3p<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 331\u2026<\/td>\n<td style=\"text-align: justify; width: 39.609%;\">N\u00ean g\u1eafn m\u00e3 \u0111\u01a1n h\u00e0ng\/s\u1ea3n ph\u1ea9m \u0111\u1ec3 thu\u1eadn ti\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.9783%;\">Cu\u1ed1i k\u1ef3 \u0111\u00e3 ph\u00e1t sinh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a nh\u1eadn h\u00f3a \u0111\u01a1n, \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed<\/td>\n<td style=\"width: 29.6886%;\">N\u1ee3 TK chi ph\u00ed ph\u00f9 h\u1ee3p<\/p>\n<p>C\u00f3 TK 335<\/td>\n<td style=\"width: 39.609%;\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd ph\u1ea7n ch\u00eanh l\u1ec7ch, tr\u00e1nh ghi nh\u1eadn tr\u00f9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 c\u00f3 B\u1ea3ng ph\u00e2n b\u1ed5 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u2013 M\u1eabu 07-VT, cho ph\u00e9p theo d\u00f5i gi\u00e1 tr\u1ecb theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nh\u01b0 ph\u00e2n x\u01b0\u1edfng\/s\u1ea3n ph\u1ea9m, TK 621, TK 623, TK 627, TK 641 v\u00e0 TK 642. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf h\u1eefu \u00edch \u0111\u1ec3 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u chi ph\u00ed theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng thay v\u00ec ch\u1ec9 theo d\u00f5i t\u1ed5ng s\u1ed1 ph\u00e1t sinh.<\/p>\n<h2 style=\"text-align: justify;\">7. Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n chi ti\u1ebft<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u gi\u00e1 v\u1ed1n c\u0169ng nh\u01b0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n chi ti\u1ebft:<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49454 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-chi-phi-van-chuyen-2.png\" alt=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-chi-phi-van-chuyen-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-chi-phi-van-chuyen-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-chi-phi-van-chuyen-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e1t sinh<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u1eadn chuy\u1ec3n, bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u1ec1 kho: Chi ph\u00ed tr\u1ea3 cho vi\u1ec7c \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p v\u1ec1 kho doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 ph\u1ea7n chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">C\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n: Chi ph\u00ed giao h\u00e0ng \u0111\u1ebfn kh\u00e1ch h\u00e0ng cu\u1ed1i c\u00f9ng, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed b\u1ed1c x\u1ebfp, \u0111\u00f3ng g\u00f3i, b\u1ea3o hi\u1ec3m v\u1eadn chuy\u1ec3n: Ph\u00ed n\u00e0y \u0111\u1ea3m b\u1ea3o h\u00e0ng h\u00f3a kh\u00f4ng h\u01b0 h\u1ecfng trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed thu\u00ea ngo\u00e0i logistics: Khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i b\u00ean th\u1ee9 ba. T\u00f9y m\u1ee5c \u0111\u00edch thu\u00ea ngo\u00e0i, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua ho\u1eb7c chi ph\u00ed v\u1eadn chuy\u1ec3n khi b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: Ghi nh\u1eadn chi ph\u00ed v\u00e0o s\u1ed5 k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua v\u1ec1 kho<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 152\/156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111\/112\/331: Thanh to\u00e1n ti\u1ec1n m\u1eb7t\/chuy\u1ec3n kho\u1ea3n\/c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 641: Chi ph\u00ed v\u1eadn chuy\u1ec3n b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 133: Thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111\/112\/331: Thanh to\u00e1n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed thu\u00ea ngo\u00e0i logistics<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">\u00c1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, tu\u1ef3 m\u1ee5c \u0111\u00edch thu\u00ea ngo\u00e0i l\u00e0 ph\u1ee5c v\u1ee5 h\u00e0ng mua hay h\u00e0ng b\u00e1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5 chi ph\u00ed<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00e0ng mua v\u1ec1 kho: chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 v\u1ed1n, ph\u1ee5c v\u1ee5 t\u00ednh gi\u00e1 xu\u1ea5t kho v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn.<\/li>\n<li aria-level=\"1\">H\u00e0ng b\u00e1n: chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed qu\u1ea3n l\u00fd v\u1eadn chuy\u1ec3n chung: n\u1ebfu chi ph\u00ed ph\u00e1t sinh cho nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: Theo d\u00f5i &amp; \u0111\u1ed1i chi\u1ebfu chi ph\u00ed<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa h\u00f3a \u0111\u01a1n, phi\u1ebfu giao nh\u1eadn, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. M\u1ee5c ti\u00eau l\u00e0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c ch\u00eanh l\u1ec7ch chi ph\u00ed k\u1ecbp th\u1eddi.<\/li>\n<li aria-level=\"1\">Tr\u00e1nh th\u1ea5t tho\u00e1t chi ph\u00ed ho\u1eb7c ghi nh\u1ea7m b\u00fat to\u00e1n.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7 cho ki\u1ec3m to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: L\u1eadp b\u00e1o c\u00e1o &amp; ph\u00e2n t\u00edch chi ph\u00ed<\/h3>\n<p style=\"text-align: justify;\">Sau khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o chi ph\u00ed v\u1eadn chuy\u1ec3n theo t\u1eebng kho\u1ea3n m\u1ee5c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1o c\u00e1o chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua: gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 gi\u00e1 v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng b\u00e1n: h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn theo s\u1ea3n ph\u1ea9m, kh\u00e1ch h\u00e0ng, tuy\u1ebfn \u0111\u01b0\u1eddng.<\/li>\n<li aria-level=\"1\">Ph\u00e2n t\u00edch chi ph\u00ed thu\u00ea ngo\u00e0i logistics: gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p t\u1ed1i \u01b0u, ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 minh b\u1ea1ch th\u00f4ng tin qu\u1ea3n tr\u1ecb. Qua \u0111\u00f3, ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 chi ph\u00ed logistics v\u00e0 h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/p>\n<h2 style=\"text-align: justify;\">8. C\u00e1c l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u0169ng nh\u01b0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1ebfn nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd sau \u0111\u00e2y:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u00e2n bi\u1ec7t chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba &amp; qu\u1ed1c t\u1ebf: Gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u00fang v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u1eebng tuy\u1ebfn v\u1eadn chuy\u1ec3n \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n v\u00e0 nh\u00e0 cung c\u1ea5p ph\u00f9 h\u1ee3p.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra chi ph\u00ed ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng: M\u1ecdi chi ph\u00ed ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c minh c\u0169ng nh\u01b0 ph\u00e2n b\u1ed5 \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t VAT &amp; chi ph\u00ed thu\u00ea ngo\u00e0i: \u0110\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n VAT h\u1ee3p l\u1ec7, h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea ngo\u00e0i \u0111\u00fang lo\u1ea1i nh\u1eb1m ph\u00e2n b\u1ed5 theo t\u1eebng \u0111\u01a1n h\u00e0ng ho\u1eb7c l\u00f4 h\u00e0ng, gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">Nguy c\u01a1 khi h\u1ea1ch to\u00e1n sai chi ph\u00ed v\u1eadn chuy\u1ec3n: H\u1ea1ch to\u00e1n sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng kh\u00f4ng ch\u00ednh x\u00e1c, l\u00e0m sai b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ea3n tr\u1ecb chi ph\u00ed v\u00e0 ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c l\u01b0u \u00fd kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n m\u00e0 c\u00f2n c\u1ee7ng c\u1ed1 n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">9. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u c\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Accnet<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, doanh nghi\u1ec7p n\u00ean \u1ee9ng d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n s\u1ed1 nh\u01b0 Accnet. <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd k\u1ebf to\u00e1n<\/a> mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 b\u00fat to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n: T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua, chi ph\u00ed v\u1eadn chuy\u1ec3n khi b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i, li\u00ean k\u1ebft h\u00f3a \u0111\u01a1n \u2013 phi\u1ebfu giao nh\u1eadn \u2013 ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n, gi\u00fap lo\u1ea1i b\u1ecf r\u1ee7i ro h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t chi ph\u00ed theo th\u1eddi gian th\u1ef1c: Theo d\u00f5i nhanh \u1ea3nh h\u01b0\u1edfng c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ebfn gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c t\u1eebng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd minh b\u1ea1ch chi ph\u00ed v\u1eadn chuy\u1ec3n: Ph\u00e2n lo\u1ea1i chi ph\u00ed theo t\u1eebng l\u00f4 h\u00e0ng, d\u1ef1 \u00e1n, ph\u00f2ng ban ho\u1eb7c tuy\u1ebfn v\u1eadn chuy\u1ec3n; \u0111\u00e1p \u1ee9ng \u0111\u00fang chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o ph\u00e2n t\u00edch chu\u1ea9n h\u00f3a: T\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 tuy\u1ebfn v\u1eadn chuy\u1ec3n, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed logistics.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7: T\u1ef1 \u0111\u1ed9ng l\u01b0u ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 phi\u1ebfu giao nh\u1eadn, thu\u1eadn ti\u1ec7n cho ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9, n\u00e2ng cao minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"3defcf4ab3f31b0c09c4677d8afd6275\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-frm-error-config=\"{&quot;includeAlertRole&quot;:false,&quot;focusFirstError&quot;:false,&quot;focusErrorSummary&quot;:true}\" data-token=\"3defcf4ab3f31b0c09c4677d8afd6275\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"2e6464dcba\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49200\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, gi\u00e1 v\u1ed1n m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1ed5ng th\u1ec3. Vi\u1ec7c tu\u00e2n th\u1ee7 quy tr\u00ecnh v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n gi\u00fap gi\u1ea3m r\u1ee7i ro sai s\u00f3t, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch nh\u1eb1m h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf. \u0110\u1ed3ng th\u1eddi, qu\u1ea3n l\u00fd chi ph\u00ed v\u1eadn chuy\u1ec3n h\u1ee3p l\u00fd c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c v\u1eadn t\u1ea3i hi\u1ec7u qu\u1ea3 v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn, ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong vi\u1ec7c di chuy\u1ec3n h\u00e0ng h\u00f3a (t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ebfn kho, ho\u1eb7c t\u1eeb kho \u0111\u1ebfn kh\u00e1ch h\u00e0ng) v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p (nh\u01b0 TK 156 &#8211; H\u00e0ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49203,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[124],"class_list":["post-49200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-ban-hang","tag-hach-toan-ban-hang"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=49200"}],"version-history":[{"count":10,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49200\/revisions"}],"predecessor-version":[{"id":56035,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49200\/revisions\/56035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49203"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}