{"id":49252,"date":"2026-08-18T11:00:14","date_gmt":"2026-08-18T04:00:14","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49252"},"modified":"2026-08-18T11:59:53","modified_gmt":"2026-08-18T04:59:53","slug":"hach-toan-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-khau-hao-tai-san-co-dinh\/","title":{"rendered":"H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh TK 214 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/strong> l\u00e0 ghi nh\u1eadn s\u1ef1 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb TSC\u0110 v\u00e0o chi ph\u00ed (N\u1ee3 TK chi ph\u00ed: 154, 627, 641, 642&#8230;) v\u00e0 ghi C\u00f3 v\u00e0o TK 214 (Hao m\u00f2n TSC\u0110) theo \u0111\u1ecbnh k\u1ef3 (th\u01b0\u1eddng l\u00e0 th\u00e1ng) cho \u0111\u1ebfn khi gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf b\u1eb1ng nguy\u00ean gi\u00e1. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao (\u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m), th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi, th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao, th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao nh\u1eb1m theo d\u00f5i chi ti\u1ebft t\u1eebng t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng. Vi\u1ec7c h\u1ea1ch to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 t\u0103ng r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn, nguy\u00ean t\u1eafc, c\u00e1ch t\u00ednh c\u0169ng nh\u01b0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng trong ghi nh\u1eadn kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p chu\u1ea9n<\/h2>\n<h3 style=\"text-align: justify;\">1.1 H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (<a href=\"https:\/\/vi.wikipedia.org\/wiki\/T%C3%A0i_s%E1%BA%A3n_c%E1%BB%91_%C4%91%E1%BB%8Bnh\" target=\"_blank\" rel=\"nofollow noopener\">TSC\u0110<\/a>) l\u00e0 vi\u1ec7c ghi nh\u1eadn ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t \u2013 kinh doanh theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng, thay v\u00ec ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m mua s\u1eafm.<\/p>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o m\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng hay ph\u1ea7n m\u1ec1m, gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng m\u1ea5t \u0111i ngay m\u00e0 \u0111\u01b0\u1ee3c \u201cti\u00eau d\u00f9ng\u201d d\u1ea7n theo th\u1eddi gian; kh\u1ea5u hao ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng \u0111\u00f3 tr\u00ean s\u1ed5 s\u00e1ch, b\u1ea3o \u0111\u1ea3m chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Vai tr\u00f2 khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed, l\u1ee3i nhu\u1eadn t\u1eebng k\u1ef3: N\u1ebfu kh\u00f4ng kh\u1ea5u hao, to\u00e0n b\u1ed9 chi ph\u00ed mua t\u00e0i s\u1ea3n s\u1ebd d\u1ed3n v\u00e0o m\u1ed9t k\u1ef3, l\u00e0m chi ph\u00ed t\u0103ng \u0111\u1ed9t bi\u1ebfn v\u00e0 l\u1ee3i nhu\u1eadn b\u1ecb sai l\u1ec7ch.<\/li>\n<li aria-level=\"1\">Ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i s\u1ea3n &amp; ra quy\u1ebft \u0111\u1ecbnh: Th\u00f4ng qua kh\u1ea5u hao, k\u1ebf to\u00e1n theo d\u00f5i \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u0169ng nh\u01b0 v\u00f2ng \u0111\u1eddi c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n, l\u00e0m c\u01a1 s\u1edf cho quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, thay th\u1ebf ho\u1eb7c \u0111\u1ea7u t\u01b0 m\u1edbi. Ri\u00eang t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, vi\u1ec7c tr\u00edch kh\u1ea5u hao gi\u00fap t\u00ednh \u0111\u00fang chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<li aria-level=\"1\">\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &amp; tu\u00e2n th\u1ee7 thu\u1ebf: Kh\u1ea5u hao l\u00e0 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. H\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang kh\u1ea5u hao ho\u1eb7c gi\u1ea3m kh\u1ea5u hao khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00f3 th\u1ec3 g\u00e2y r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li aria-level=\"1\">T\u1ea1o n\u1ec1n t\u1ea3ng cho ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0: Kh\u1ea5u hao gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 xem kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u00f3 mang l\u1ea1i hi\u1ec7u qu\u1ea3 t\u01b0\u01a1ng x\u1ee9ng hay kh\u00f4ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 so s\u00e1nh chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1edbi doanh thu t\u1ea1o ra, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Kh\u1ea5u hao TSC\u0110 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/p>\n<h3 style=\"text-align: justify;\">1.2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49487 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-khau-hao-tai-san-co-dinh-1.png\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-khau-hao-tai-san-co-dinh-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-khau-hao-tai-san-co-dinh-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-khau-hao-tai-san-co-dinh-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng t\u1edbi chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u v\u00e0o chi ph\u00ed trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn d\u1ec5 \u00e1p d\u1ee5ng tr\u00ean s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh: [Kh\u1ea5u hao = (Nguy\u00ean gi\u00e1 \u2013 Gi\u00e1 tr\u1ecb thu h\u1ed3i) \/ Th\u1eddi gian s\u1eed d\u1ee5ng]<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n: Kh\u1ea5u hao nhanh h\u01a1n trong nh\u1eefng n\u0103m \u0111\u1ea7u, gi\u1ea3m d\u1ea7n theo th\u1eddi gian. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u1ea3n \u00e1nh \u0111\u00fang \u0111\u1eb7c \u0111i\u1ec3m hao m\u00f2n nhanh c\u1ee7a m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh: (Kh\u1ea5u hao n\u0103m = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i x T\u1ef7 l\u1ec7 kh\u1ea5u hao),\u00a0Trong \u0111\u00f3, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = nguy\u00ean gi\u00e1 \u2013 kh\u1ea5u hao l\u0169y k\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p theo s\u1ea3n l\u01b0\u1ee3ng\/kh\u1ed1i l\u01b0\u1ee3ng: Kh\u1ea5u hao d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n, v\u00ed d\u1ee5 s\u1ed1 gi\u1edd m\u00e1y v\u1eadn h\u00e0nh, s\u1ed1 s\u1ea3n ph\u1ea9m ch\u1ebf t\u1ea1o.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh: [Kh\u1ea5u hao = (Nguy\u00ean gi\u00e1 &#8211; Gi\u00e1 tr\u1ecb thu h\u1ed3i) x S\u1ea3n l\u01b0\u1ee3ng k\u1ef3\/ T\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng \u01b0\u1edbc t\u00ednh]<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Doanh nghi\u1ec7p c\u1ea7n ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u00f9 h\u1ee3p \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/133 ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 qu\u1ea3n tr\u1ecb chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">2. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang <\/span><b>t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh hao m\u00f2n<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\">. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, TK 214 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n, hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 <\/span><b>kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n kh\u1ea5u hao \u0111\u1ec1u h\u1ea1ch to\u00e1n v\u00e0o c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed<\/b><span style=\"font-weight: 400;\">. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf \u0111\u00e2u, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u00e0o s\u1ebd quy\u1ebft \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e2n b\u1ed5 \u0111\u00fang chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 th\u00e0nh, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\">1. TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p style=\"text-align: justify;\"><b>TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 theo d\u00f5i ph\u1ea7n gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, TK 214 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n, hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, B\u0110S\u0110T do tr\u00edch kh\u1ea5u hao v\u00e0 c\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TK 214 c\u00f3 <\/span><b>4 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 2141 \u2013 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh:<\/b><span style=\"font-weight: 400;\"> m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 c\u1eeda, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 2143 \u2013 Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 2147 \u2013 Hao m\u00f2n B\u0110S\u0110T.<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ebft c\u1ea5u, TK 214 c\u00f3 <\/span><b>s\u1ed1 d\u01b0 b\u00ean C\u00f3<\/b><span style=\"font-weight: 400;\">, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, B\u0110S\u0110T \u0111ang c\u00f3 t\u1ea1i doanh nghi\u1ec7p. Khi tr\u00edch kh\u1ea5u hao \u0111\u1ecbnh k\u1ef3, gi\u00e1 tr\u1ecb hao m\u00f2n t\u0103ng v\u00e0 \u0111\u01b0\u1ee3c ghi <\/span><b>C\u00f3 TK 214<\/b><span style=\"font-weight: 400;\">; khi TSC\u0110 b\u1ecb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c gi\u1ea3m theo nghi\u1ec7p v\u1ee5 ph\u00f9 h\u1ee3p, ph\u1ea7n hao m\u00f2n l\u0169y k\u1ebf li\u00ean quan \u0111\u01b0\u1ee3c ghi gi\u1ea3m \u1edf <\/span><b>N\u1ee3 TK 214<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n m\u1ed1i quan h\u1ec7 gi\u1eefa ba ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 = Nguy\u00ean gi\u00e1 \u2013 Hao m\u00f2n l\u0169y k\u1ebf<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 m\u1ed9t m\u00e1y s\u1ea3n xu\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1: 600 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hao m\u00f2n l\u0169y k\u1ebf: 180 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: 420 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, <\/span><b>TK 211<\/b><span style=\"font-weight: 400;\"> v\u1eabn ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 600 tri\u1ec7u \u0111\u1ed3ng, trong khi <\/span><b>TK 2141<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh 180 tri\u1ec7u \u0111\u1ed3ng hao m\u00f2n l\u0169y k\u1ebf. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i 420 tri\u1ec7u \u0111\u1ed3ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p theo d\u00f5i gi\u00e1 tr\u1ecb ch\u01b0a ph\u00e2n b\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n kh\u1ea5u hao c\u01a1 b\u1ea3n:<\/b><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ee3 c\u00e1c TK chi ph\u00ed li\u00ean quan<\/b><b><br \/>\n<\/b> <b>C\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99, khi \u0111\u1ecbnh k\u1ef3 t\u00ednh &#8211; tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c chi ph\u00ed kh\u00e1c, doanh nghi\u1ec7p ghi N\u1ee3 c\u00e1c TK 623, 627, 641, 642, 811 v\u00e0 C\u00f3 TK 214 theo t\u00e0i kho\u1ea3n c\u1ea5p 2 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\">2. C\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng d\u00f9ng khi h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh s\u1ed1 kh\u1ea5u hao ph\u1ea3i tr\u00edch, b\u01b0\u1edbc quan tr\u1ecdng ti\u1ebfp theo l\u00e0 x\u00e1c \u0111\u1ecbnh <\/span><b>TSC\u0110 \u0111ang ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn n\u00e0o<\/b><span style=\"font-weight: 400;\">. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh kh\u1ea5u hao TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3; ri\u00eang kh\u1ea5u hao TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00e0i kho\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n kh\u1ea5u hao c\u01a1 b\u1ea3n<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>TK 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TSC\u0110 l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 623 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung t\u1ea1i ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 627 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TSC\u0110 ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 641 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TSC\u0110 ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, h\u00e0nh ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 642 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c theo nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 811 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1ea5u hao TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 241 \/ C\u00f3 TK 214<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, <\/span><b>M\u1eabu s\u1ed1 06-TSC\u0110 \u2013 B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u00e2n b\u1ed5 kh\u1ea5u hao theo n\u01a1i s\u1eed d\u1ee5ng, c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 TK 623, 627, 641, 642, 241, 242, 335&#8230; \u0110\u1ed3ng th\u1eddi, bi\u1ec3u m\u1eabu t\u00e1ch ri\u00eang s\u1ed1 kh\u1ea5u hao c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, TSC\u0110 t\u0103ng trong th\u00e1ng, TSC\u0110 gi\u1ea3m trong th\u00e1ng v\u00e0 s\u1ed1 kh\u1ea5u hao ph\u1ea3i tr\u00edch th\u00e1ng n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng: <\/span><b>b\u1ea3ng kh\u1ea5u hao kh\u00f4ng ch\u1ec9 \u0111\u1ec3 t\u00ednh ra m\u1ed9t con s\u1ed1 t\u1ed5ng<\/b><span style=\"font-weight: 400;\">, m\u00e0 c\u00f2n ph\u1ea3i gi\u00fap ki\u1ec3m so\u00e1t s\u1ed1 kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 t\u1ed5ng kh\u1ea5u hao TSC\u0110 th\u00e1ng n\u00e0y l\u00e0 <\/span><b>100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e1y m\u00f3c t\u1ea1i ph\u00e2n x\u01b0\u1edfng: 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xe ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng: 15 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd: 25 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ghi to\u00e0n b\u1ed9 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o TK 642. B\u00fat to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ee3 TK 627: 60 tri\u1ec7u \u0111\u1ed3ng<\/b><b><br \/>\n<\/b> <b>N\u1ee3 TK 641: 15 tri\u1ec7u \u0111\u1ed3ng<\/b><b><br \/>\n<\/b> <b>N\u1ee3 TK 642: 25 tri\u1ec7u \u0111\u1ed3ng<\/b><b><br \/>\n<\/b> <b>C\u00f3 TK 214: 100 tri\u1ec7u \u0111\u1ed3ng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y gi\u00fap <\/span><b>chi ph\u00ed \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang n\u01a1i ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, l\u1ee3i nhu\u1eadn theo b\u1ed9 ph\u1eadn, c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3. L\u01b0u \u00fd khi l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra theo 4 ti\u00eau ch\u00ed:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf \u0111\u00e2u?<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng hay b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u00e0o?<\/b><span style=\"font-weight: 400;\"> S\u1ea3n xu\u1ea5t, thi c\u00f4ng, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd hay \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n kh\u1ea5u hao c\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00f3, c\u1ea7n x\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 214 c\u1ea5p 2 \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a?<\/b><span style=\"font-weight: 400;\"> V\u00ed d\u1ee5 TSC\u0110 h\u1eefu h\u00ecnh s\u1eed d\u1ee5ng TK 2141, TSC\u0110 v\u00f4 h\u00ecnh s\u1eed d\u1ee5ng TK 2143.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o <\/span><b>t\u00ean t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ecdn t\u00e0i kho\u1ea3n chi ph\u00ed. M\u1ed9t chi\u1ebfc \u00f4 t\u00f4 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ho\u1eb7c qu\u1ea3n l\u00fd; m\u1ed9t m\u00e1y m\u00f3c c\u00f3 th\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng. <\/span><b>M\u1ee5c \u0111\u00edch, n\u01a1i s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf m\u1edbi l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb, vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n <\/span><b>chi ph\u00ed kh\u1ea5u hao, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, hi\u1ec7u qu\u1ea3 t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng TSC\u0110 l\u1edbn n\u00ean qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi <\/span><b>nguy\u00ean gi\u00e1, th\u1eddi gian kh\u1ea5u hao, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, hao m\u00f2n l\u0169y k\u1ebf v\u00e0 b\u00fat to\u00e1n ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">, thay v\u00ec ch\u1ec9 theo d\u00f5i t\u1ed5ng s\u1ed1 kh\u1ea5u hao cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/a><\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi l\u1eadp b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c <\/span><b>nguy\u00ean gi\u00e1, th\u1eddi gian s\u1eed d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 b\u1ed1n y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ed1 kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ebd s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian tr\u00edch kh\u1ea5u hao. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213853&amp;classid=1&amp;typegroupid=6\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 30\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/07\/2025, v\u00ec v\u1eady khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh thay v\u00ec ch\u1ec9 s\u1eed d\u1ee5ng n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC b\u1ea3n g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3.1 X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh kh\u1ea5u hao<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1 l\u00e0 c\u01a1 s\u1edf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 t\u00ednh kh\u1ea5u hao. N\u1ebfu x\u00e1c \u0111\u1ecbnh sai nguy\u00ean gi\u00e1 ngay t\u1eeb \u0111\u1ea7u, s\u1ed1 kh\u1ea5u hao h\u00e0ng th\u00e1ng v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u0169ng s\u1ebd b\u1ecb sai theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb mua s\u1eafm, k\u1ebf to\u00e1n c\u1ea7n t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh nguy\u00ean gi\u00e1 ch\u1ec9 b\u1eb1ng gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n. C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 hay kh\u00f4ng. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u0169ng y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb mua s\u1eafm tr\u00ean c\u01a1 s\u1edf c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u00ecnh th\u00e0nh, \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y ngu\u1ed3n h\u00ecnh th\u00e0nh, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 mua s\u1eafm:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh t\u1eeb gi\u00e1 tr\u1ecb mua, c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng:<\/b><span style=\"font-weight: 400;\"> c\u1ea7n c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n, bi\u1ebfu t\u1eb7ng ho\u1eb7c ti\u1ebfp nh\u1eadn:<\/b><span style=\"font-weight: 400;\"> nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 v\u00f4 h\u00ecnh:<\/b><span style=\"font-weight: 400;\"> c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea5u th\u00e0nh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n theo b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p mua m\u1ed9t m\u00e1y s\u1ea3n xu\u1ea5t v\u1edbi gi\u00e1 560 tri\u1ec7u \u0111\u1ed3ng, ph\u00e1t sinh th\u00eam 20 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t v\u00e0 ch\u1ea1y th\u1eed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1. Khi \u0111\u00f3, n\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh, nguy\u00ean gi\u00e1 l\u00e0m c\u01a1 s\u1edf t\u00ednh kh\u1ea5u hao s\u1ebd l\u00e0 <\/span><b>580 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, thay v\u00ec ch\u1ec9 l\u1ea5y 560 tri\u1ec7u \u0111\u1ed3ng tr\u00ean h\u00f3a \u0111\u01a1n mua m\u00e1y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111i\u1ec3m c\u1ea7n ki\u1ec3m so\u00e1t \u1edf b\u01b0\u1edbc n\u00e0y l\u00e0 <\/span><b>h\u1ed3 s\u01a1 ch\u1ee9ng minh nguy\u00ean gi\u00e1<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n b\u00e0n giao, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng t\u00ednh kh\u1ea5u hao tr\u00ean m\u1ed9t gi\u00e1 tr\u1ecb kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3.2 X\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed7i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 hi\u1ec7n v\u1eabn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i li\u00ean quan. Ch\u1eb3ng h\u1ea1n, m\u1ed9t s\u1ed1 nh\u00f3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 th\u1eddi gian tr\u00edch kh\u1ea5u hao trong c\u00e1c kho\u1ea3ng t\u1ed1i thi\u1ec3u \u2013 t\u1ed1i \u0111a kh\u00e1c nhau, do \u0111\u00f3 doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 l\u1ef1a ch\u1ecdn m\u1ed9t th\u1eddi gian b\u1ea5t k\u1ef3 ngo\u00e0i khung \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo quy \u0111\u1ecbnh, trong \u0111\u00f3 ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 <\/span><b>ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/b><span style=\"font-weight: 400;\">. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 tr\u1ecb kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ec1u qua c\u00e1c k\u1ef3 n\u1ebfu kh\u00f4ng c\u00f3 thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> m\u1ee9c kh\u1ea5u hao th\u01b0\u1eddng cao h\u01a1n \u1edf nh\u1eefng n\u0103m \u0111\u1ea7u v\u00e0 gi\u1ea3m d\u1ea7n v\u1ec1 sau, ph\u00f9 h\u1ee3p v\u1edbi t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c \u0111\u1ed9 hao m\u00f2n ho\u1eb7c hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng l\u1edbn \u1edf giai \u0111o\u1ea1n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> m\u1ee9c kh\u1ea5u hao ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 c\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 quan tr\u1ecdng kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 bi\u1ebft c\u00f4ng th\u1ee9c, m\u00e0 l\u00e0 <\/span><b>l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nh\u1ea5t qu\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n<\/b><span style=\"font-weight: 400;\">. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p, th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3.3 C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng, c\u00e1ch t\u00ednh c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n n\u0103m = Nguy\u00ean gi\u00e1 TSC\u0110 \/ Th\u1eddi gian tr\u00edch kh\u1ea5u hao<\/b><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n th\u00e1ng = M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n n\u0103m \/ 12<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 m\u1ed9t m\u00e1y m\u00f3c v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1: 600 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian tr\u00edch kh\u1ea5u hao: 5 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p: \u0111\u01b0\u1eddng th\u1eb3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n n\u0103m:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>600 tri\u1ec7u \/ 5 = 120 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n th\u00e1ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>120 tri\u1ec7u \/ 12 = 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u00e1y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, s\u1ed1 kh\u1ea5u hao 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao v\u00e0 th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n ph\u00f9 h\u1ee3p, ch\u1eb3ng h\u1ea1n ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean d\u1eebng \u1edf ph\u00e9p t\u00ednh tr\u00ean. Khi l\u1eadp b\u00fat to\u00e1n th\u1ef1c t\u1ebf, c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u00eam <\/span><b>t\u00e0i s\u1ea3n \u0111ang ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn n\u00e0o<\/b><span style=\"font-weight: 400;\">. C\u00f9ng m\u1ed9t m\u1ee9c kh\u1ea5u hao 10 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng n\u1ebfu t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng th\u00ec c\u00e1ch ghi nh\u1eadn chi ph\u00ed s\u1ebd kh\u00e1c t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang <\/span><b>m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110<\/b><span style=\"font-weight: 400;\"> quan tr\u1ecdng kh\u00f4ng k\u00e9m vi\u1ec7c t\u00ednh \u0111\u00fang s\u1ed1 ti\u1ec1n kh\u1ea5u hao.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3.4 X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m d\u1ec5 ph\u00e1t sinh sai s\u00f3t l\u00e0 \u0111\u1ed3ng nh\u1ea5t <\/span><b>ng\u00e0y mua t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\"> v\u1edbi <\/span><b>ng\u00e0y b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao<\/b><span style=\"font-weight: 400;\">. Hai th\u1eddi \u0111i\u1ec3m n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng gi\u1ed1ng nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra qu\u00e1 tr\u00ecnh t\u1eeb khi mua t\u00e0i s\u1ea3n \u0111\u1ebfn khi t\u00e0i s\u1ea3n th\u1ef1c s\u1ef1 \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng. Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p mua m\u1ed9t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t ng\u00e0y 05\/08 nh\u01b0ng ph\u1ea3i \u0111\u1ebfn ng\u00e0y 20\/08 m\u1edbi ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 \u0111\u01b0a v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng. Khi x\u1eed l\u00fd kh\u1ea5u hao, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, thay v\u00ec t\u1ef1 \u0111\u1ed9ng l\u1ea5y ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n ki\u1ec3m tra<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1 n\u00ean \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c \u0111\u00edch<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y mua t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m h\u00ecnh th\u00e0nh giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u00e3 ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh\/bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ph\u00e2n c\u00f4ng, bi\u00ean b\u1ea3n b\u00e0n giao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf t\u00ednh kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y 15\/07\/2025, Th\u00f4ng t\u01b0 30\/2025\/TT-BTC b\u1ed5 sung m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 cho m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc thu\u1ed9c \u0111\u1ec1 \u00e1n x\u1eed l\u00fd c\u00e1c d\u1ef1 \u00e1n, doanh nghi\u1ec7p ch\u1eadm ti\u1ebfn \u0111\u1ed9, k\u00e9m hi\u1ec7u qu\u1ea3 c\u1ee7a ng\u00e0nh C\u00f4ng Th\u01b0\u01a1ng. V\u1edbi c\u00e1c TSC\u0110 h\u1eefu h\u00ecnh t\u1ea1m th\u1eddi ch\u01b0a c\u00f3 c\u00f4ng n\u0103ng s\u1eed d\u1ee5ng v\u00e0 ch\u01b0a tham gia s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng gi\u00e3n ho\u1eb7c t\u1ea1m ho\u00e3n tr\u00edch kh\u1ea5u hao trong th\u1eddi gian ch\u01b0a s\u1eed d\u1ee5ng nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc v\u1ec1 th\u1eddi gian tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng r\u1ed9ng cho m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n <\/span><b>h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">, k\u1ebf to\u00e1n n\u00ean ho\u00e0n t\u1ea5t b\u1ed1n b\u01b0\u1edbc: <\/span><b>x\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean gi\u00e1 \u2192 x\u00e1c \u0111\u1ecbnh th\u1eddi gian, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u2192 t\u00ednh m\u1ee9c kh\u1ea5u hao \u2192 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch v\u00e0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/b><span style=\"font-weight: 400;\">. Khi c\u00e1c th\u00f4ng tin n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n N\u1ee3\/C\u00f3 v\u00e0 l\u1eadp b\u00fat to\u00e1n kh\u1ea5u hao theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p s\u1ebd ch\u00ednh x\u00e1c, nh\u1ea5t qu\u00e1n h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>4. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1ecbnh k\u1ef3 khi t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c chi ph\u00ed kh\u00e1c, k\u1ebf to\u00e1n ghi <\/span><b>N\u1ee3 c\u00e1c TK 623, 627, 641, 642, 811\/C\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/b><span style=\"font-weight: 400;\">, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u1ea5p 2 ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 theo Th\u00f4ng t\u01b0 99<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><b>N\u1ee3 TK 6274 \/ C\u00f3 TK 2141<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 6274 l\u00e0 chi ph\u00ed kh\u1ea5u hao TSC\u0110.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 6414 \/ C\u00f3 TK 2141<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 6414 l\u00e0 chi ph\u00ed kh\u1ea5u hao TSC\u0110.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6424 \/ C\u00f3 TK 2141<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 6424 l\u00e0 chi ph\u00ed kh\u1ea5u hao TSC\u0110.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 SXKD<\/span><\/td>\n<td><b>N\u1ee3 TK 623\/627\/641\/642&#8230; \/ C\u00f3 TK 2142<\/b><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng 2142 cho hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 SXKD<\/span><\/td>\n<td><b>N\u1ee3 TK 623\/627\/641\/642&#8230; \/ C\u00f3 TK 2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng 2143 cho hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n<td><b>N\u1ee3 TK 241 \/ C\u00f3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 d\u00f9ng cho nhi\u1ec1u b\u1ed9 ph\u1eadn<\/span><\/td>\n<td><b>N\u1ee3 TK 6274\/6414\/6424&#8230; \/ C\u00f3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd, c\u00f3 c\u0103n c\u1ee9.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft<\/span><\/td>\n<td><b>Kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c theo d\u00f5i, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/td>\n<td><b>N\u1ee3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p + N\u1ee3 TK 811 \/ C\u00f3 TK 211, 213&#8230;<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn kho\u1ea3n thu v\u00e0 chi ph\u00ed li\u00ean quan.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao t\u0103ng sau khi xem x\u00e9t l\u1ea1i<\/span><\/td>\n<td><b>N\u1ee3 TK 623\/627\/641\/642&#8230; \/ C\u00f3 TK 214<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ghi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao gi\u1ea3m sau khi xem x\u00e9t l\u1ea1i<\/span><\/td>\n<td><b>N\u1ee3 TK 214 \/ C\u00f3 TK 623\/627\/641\/642&#8230;<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ghi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, khi l\u1eadp b\u00fat to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng TSC\u0110 v\u00e0 lo\u1ea1i TSC\u0110 \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p. V\u1edbi TSC\u0110 h\u1eefu h\u00ecnh th\u00f4ng th\u01b0\u1eddng, t\u00e0i kho\u1ea3n hao m\u00f2n l\u00e0 TK 2141; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng TK 2142; TSC\u0110 v\u00f4 h\u00ecnh s\u1eed d\u1ee5ng TK 2143.<\/p>\n<h3 style=\"text-align: justify;\">4.1. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TSC\u0110 s\u1eed d\u1ee5ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng ho\u1eb7c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, n\u1ebfu kho\u1ea3n kh\u1ea5u hao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ee3 TK 6274 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><b><br \/>\n<\/b> <b>C\u00f3 TK 2141 \u2013 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a TT99, TK 627 \u0111\u01b0\u1ee3c chi ti\u1ebft th\u00e0nh <\/span><b>TK 6274 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m n\u00ean c\u1eadp nh\u1eadt trong b\u00e0i n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 ch\u1ec9 ghi chung l\u00e0 TK 627.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, thu\u1ed9c chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/td>\n<td><b>N\u1ee3 TK 6274 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><\/p>\n<p><b>C\u00f3 TK 2141 \u2013 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><b>N\u1ee3 TK 6274<\/b><\/p>\n<p><b>C\u00f3 TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng 2141 v\u00ec \u0111\u00e2y l\u00e0 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><b>N\u1ee3 TK 6274<\/b><\/p>\n<p><b>C\u00f3 TK 2143 \u2013 Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.2. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng. Theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a TT99, chi ti\u1ebft kh\u1ea5u hao TSC\u0110 t\u1ea1i b\u1ed9 ph\u1eadn n\u00e0y l\u00e0 <\/span><b>TK 6414 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 giao h\u00e0ng c\u00f3 m\u1ee9c kh\u1ea5u hao th\u00e1ng l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 6414: 15 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 2141: 15 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 6414 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><\/p>\n<p><b>C\u00f3 TK 2141 \u2013 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 6414<\/b><\/p>\n<p><b>C\u00f3 TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng 2142 t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 6414<\/b><\/p>\n<p><b>C\u00f3 TK 2143 \u2013 Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi tr\u00edch kh\u1ea5u hao.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.3. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 d\u00f9ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Theo TT99, chi ph\u00ed kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1ea1i <\/span><b>TK 6424 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd c\u00f3 m\u1ee9c kh\u1ea5u hao 8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 6424: 8 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 2141: 8 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6424 \u2013 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><\/p>\n<p><b>C\u00f3 TK 2141 \u2013 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6424<\/b><\/p>\n<p><b>C\u00f3 TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i hao m\u00f2n ri\u00eang cho TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6424<\/b><\/p>\n<p><b>C\u00f3 TK 2143 \u2013 Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.4. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TT99 quy \u0111\u1ecbnh kh\u1ea5u hao TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o <\/span><b>chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span style=\"font-weight: 400;\">. V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a v\u00e0o 627, 641 ho\u1eb7c 642 nh\u01b0 TSC\u0110 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<br \/>\nC\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a TK 214 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo lo\u1ea1i t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n<td><b>N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/b><\/p>\n<p><b>C\u00f3 TK 2141<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng khi kho\u1ea3n kh\u1ea5u hao th\u1ef1c s\u1ef1 thu\u1ed9c chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n<td><b>N\u1ee3 TK 241<\/b><\/p>\n<p><b>C\u00f3 TK 2142<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n c\u0103n c\u1ee9 b\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n<td><b>N\u1ee3 TK 241<\/b><\/p>\n<p><b>C\u00f3 TK 2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn v\u00e0 v\u1ed1n h\u00f3a theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.5. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 d\u00f9ng \u0111\u1ed3ng th\u1eddi cho nhi\u1ec1u b\u1ed9 ph\u1eadn<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t TSC\u0110 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n b\u1ed5 kh\u1ea5u hao theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p thay v\u00ec \u0111\u01b0a to\u00e0n b\u1ed9 chi ph\u00ed v\u00e0o m\u1ed9t b\u1ed9 ph\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c kh\u1ea5u hao 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">60% ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng: 12 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40% ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd: 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh, b\u00fat to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 6414: 12 tri\u1ec7u \u0111\u1ed3ng<br \/>\nN\u1ee3 TK 6424: 8 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 2141: 20 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6414: 12 tri\u1ec7u<\/b><\/p>\n<p><b>N\u1ee3 TK 6424: 8 tri\u1ec7u<\/b><\/p>\n<p><b>C\u00f3 TK 2141: 20 tri\u1ec7u<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 ph\u1ee5c v\u1ee5 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6274, 6414, 6424&#8230;<\/b><\/p>\n<p><b>C\u00f3 TK 2141\/2142\/2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 kh\u1ea5u hao ph\u00e2n b\u1ed5 ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 kh\u1ea5u hao ph\u1ea3i tr\u00edch trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.6. H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh, TT99 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng <\/span><b>TK 2143 \u2013 Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n do tr\u00edch kh\u1ea5u hao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, ph\u1ea7n m\u1ec1m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p, m\u1ee9c kh\u1ea5u hao th\u00e1ng l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 6424: 5 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 2143: 5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><b>N\u1ee3 TK 6274<\/b><\/p>\n<p><b>C\u00f3 TK 2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 6414<\/b><\/p>\n<p><b>C\u00f3 TK 2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng s\u1eed d\u1ee5ng TK 2141 v\u00ec \u0111\u00e2y l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 v\u00f4 h\u00ecnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td><b>N\u1ee3 TK 6424<\/b><\/p>\n<p><b>C\u00f3 TK 2143<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.7. H\u1ea1ch to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p n\u00ean b\u1ed5 sung v\u00e0o b\u00e0i v\u00ec TT99 quy \u0111\u1ecbnh ri\u00eang <\/span><b>TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3, doanh nghi\u1ec7p t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 623, 627, 641, 642&#8230;<br \/>\nC\u00f3 TK 2142 \u2013 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u00f3 m\u1ee9c kh\u1ea5u hao 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng:<\/span><\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 6274: 25 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 2142: 25 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<table style=\"width: 56.2683%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 36.3519%;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center; width: 25.3558%;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center; width: 36.9987%;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.3519%;\"><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"width: 25.3558%;\"><b>N\u1ee3 TK 6274<\/b><\/p>\n<p><b>C\u00f3 TK 2142<\/b><\/td>\n<td style=\"width: 36.9987%;\"><span style=\"font-weight: 400;\">TK 2142 ph\u1ea3n \u00e1nh hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.3519%;\"><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"width: 25.3558%;\"><b>N\u1ee3 TK 6414<\/b><\/p>\n<p><b>C\u00f3 TK 2142<\/b><\/td>\n<td style=\"width: 36.9987%;\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i chi ph\u00ed theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.3519%;\"><span style=\"font-weight: 400;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<td style=\"width: 25.3558%;\"><b>N\u1ee3 TK 6424<\/b><\/p>\n<p><b>C\u00f3 TK 2142<\/b><\/td>\n<td style=\"width: 36.9987%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi C\u00f3 TK 2141.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.8. H\u1ea1ch to\u00e1n khi TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft, doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ebfu t\u00e0i s\u1ea3n v\u1eabn \u0111ang s\u1eed d\u1ee5ng nh\u01b0ng \u0111\u00e3 kh\u1ea5u hao h\u1ebft th\u00ec <\/span><b>kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n kh\u1ea5u hao \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn s\u1eed d\u1ee5ng<\/span><\/td>\n<td><b>Kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Hao m\u00f2n l\u0169y k\u1ebf kh\u00f4ng ti\u1ebfp t\u1ee5c t\u0103ng ch\u1ec9 v\u00ec t\u00e0i s\u1ea3n v\u1eabn \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 h\u1ebft kh\u1ea5u hao v\u00e0 thanh l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n gi\u1ea3m nguy\u00ean gi\u00e1, hao m\u00f2n theo nghi\u1ec7p v\u1ee5 thanh l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu nguy\u00ean gi\u00e1 v\u1edbi hao m\u00f2n l\u0169y k\u1ebf tr\u01b0\u1edbc khi ghi gi\u1ea3m t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.9. H\u1ea1ch to\u00e1n TSC\u0110 t\u1ea1m th\u1eddi kh\u00f4ng s\u1eed d\u1ee5ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo TT99, v\u1ec1 nguy\u00ean t\u1eafc, TSC\u0110 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c cho thu\u00ea v\u1eabn ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh, k\u1ec3 c\u1ea3 m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng ho\u1eb7c kh\u00f4ng d\u00f9ng \u0111\u01b0\u1ee3c ch\u1edd thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 kh\u1ea5u hao h\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, kh\u00f4ng n\u00ean \u0111\u01b0a v\u00e0o b\u00e0i nh\u1eadn \u0111\u1ecbnh chung r\u1eb1ng <\/span><b>\u201cTSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng th\u00ec d\u1eebng kh\u1ea5u hao\u201d<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 t\u1ea1m th\u1eddi kh\u00f4ng s\u1eed d\u1ee5ng nh\u01b0ng v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i tr\u00edch kh\u1ea5u hao<\/span><\/td>\n<td><b>N\u1ee3 TK chi ph\u00ed ph\u00f9 h\u1ee3p<\/b><\/p>\n<p><b>C\u00f3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1m th\u1eddi kh\u00f4ng \u0111\u1ed3ng ngh\u0129a t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c d\u1eebng kh\u1ea5u hao.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p x\u1eed l\u00fd kh\u00e1c<\/span><\/td>\n<td><b>Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi d\u1eebng, gi\u00e3n ho\u1eb7c t\u1ea1m ho\u00e3n kh\u1ea5u hao.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.10. H\u1ea1ch to\u00e1n khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110. TT99 quy \u0111\u1ecbnh TK 214 c\u00f3 <\/span><b>B\u00ean N\u1ee3<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 gi\u1ea3m do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, g\u00f3p v\u1ed1n&#8230; v\u00e0 <\/span><b>B\u00ean C\u00f3<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n t\u0103ng do tr\u00edch kh\u1ea5u hao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh, khi ghi gi\u1ea3m t\u00e0i s\u1ea3n, c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ea5p 2 t\u01b0\u01a1ng \u1ee9ng l\u00e0 <\/span><b>2141<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi gi\u1ea3m hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh khi thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 2141<\/b><\/p>\n<p><b>C\u00f3 TK 211<\/b><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ghi gi\u1ea3m l\u00e0 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/td>\n<td><b>N\u1ee3 TK 811<\/b><\/p>\n<p><b>C\u00f3 TK 211<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = nguy\u00ean gi\u00e1 \u2013 hao m\u00f2n l\u0169y k\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn ti\u1ec1n thu t\u1eeb thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 111\/112\/131&#8230;<\/b><\/p>\n<p><b>C\u00f3 TK 711<\/b><\/p>\n<p><b>C\u00f3 TK 3331<\/b><span style=\"font-weight: 400;\"> n\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu\/thu nh\u1eadp theo b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t sinh t\u1eeb thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 811<\/b><\/p>\n<p><b>N\u1ee3 TK 133<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p><b>C\u00f3 TK 111\/112\/331&#8230;<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 thanh l\u00fd\/nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.11. H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh khi thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p ho\u1eb7c th\u1eddi gian kh\u1ea5u hao<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TT99 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c kh\u1ea5u hao khi cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p xem x\u00e9t l\u1ea1i th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ee9c kh\u1ea5u hao m\u1edbi <\/span><b>t\u0103ng<\/b><span style=\"font-weight: 400;\"> so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ee3 TK 623, 627, 641, 642&#8230;<\/b><b><br \/>\n<\/b> <b>C\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ee9c kh\u1ea5u hao m\u1edbi <\/span><b>gi\u1ea3m<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/b><b><br \/>\n<\/b> <b>C\u00f3 TK 623, 627, 641, 642&#8230;<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c TT99 n\u00eau tr\u1ef1c ti\u1ebfp t\u1ea1i h\u01b0\u1edbng d\u1eabn TK 214.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao sau khi xem x\u00e9t l\u1ea1i t\u0103ng<\/span><\/td>\n<td><b>N\u1ee3 TK 623\/627\/641\/642&#8230;<\/b><\/p>\n<p><b>C\u00f3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ea5u hao sau khi xem x\u00e9t l\u1ea1i gi\u1ea3m<\/span><\/td>\n<td><b>N\u1ee3 TK 214 c\u1ea5p 2 ph\u00f9 h\u1ee3p<\/b><\/p>\n<p><b>C\u00f3 TK 623\/627\/641\/642&#8230;<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">5. Nh\u1eefng l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<p style=\"text-align: justify;\">Khi ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 &amp; th\u1eddi gian s\u1eed d\u1ee5ng: Nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 tr\u1ecb mua s\u1eafm ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed ph\u00e1t sinh h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng. Th\u1eddi gian s\u1eed d\u1ee5ng ph\u1ea3n \u00e1nh k\u1ef3 h\u1ea1n m\u00e0 doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn khai th\u00e1c t\u00e0i s\u1ea3n \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh.<\/li>\n<li aria-level=\"1\">Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u00f9 h\u1ee3p: Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200 &amp; Th\u00f4ng t\u01b0 133 ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1i \u01b0u gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i chi ti\u1ebft kh\u1ea5u hao theo t\u1eebng TSC\u0110 &amp; b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng: Doanh nghi\u1ec7p n\u00ean theo d\u00f5i chi ti\u1ebft kh\u1ea5u hao theo t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng nh\u01b0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng, x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m s\u1eeda ch\u1eefa ho\u1eb7c thay th\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tu\u00e2n th\u1ee7 c\u00e1c l\u01b0u \u00fd tr\u00ean s\u1ebd gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm hi\u1ec3u th\u00f4ng tin v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ghi nh\u1eadn chi ph\u00ed \u0111\u00fang th\u1ef1c t\u1ebf, gi\u1ea3m r\u1ee7i ro sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i s\u1ea3n trong d\u00e0i h\u1ea1n.<\/p>\n<h2 style=\"text-align: justify;\">6. Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd k\u1ebf to\u00e1n TSC\u0110 v\u1edbi ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a, minh b\u1ea1ch v\u00e0 chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng t\u1ea1o &amp; ph\u00e2n lo\u1ea1i b\u00fat to\u00e1n kh\u1ea5u hao: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n lo\u1ea1i t\u00e0i s\u1ea3n ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p (TK 154, 627, 641, 642), \u0111\u1ed3ng th\u1eddi ghi C\u00f3 v\u00e0o TK 214, gi\u00fap h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/133 ch\u00ednh x\u00e1c, gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i chi ti\u1ebft kh\u1ea5u hao theo t\u1eebng t\u00e0i s\u1ea3n &amp; b\u1ed9 ph\u1eadn: l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, bao g\u1ed3m nguy\u00ean gi\u00e1, th\u1eddi gian s\u1eed d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, gi\u00fap doanh nghi\u1ec7p theo d\u00f5i hi\u1ec7u qu\u1ea3 TSC\u0110, x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m s\u1eeda ch\u1eefa, thay th\u1ebf ho\u1eb7c n\u00e2ng c\u1ea5p c\u0169ng nh\u01b0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb &amp; c\u00f4ng n\u1ee3 li\u00ean quan \u0111\u1ebfn TSC\u0110: To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb mua s\u1eafm, thanh l\u00fd c\u0169ng nh\u01b0 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed, k\u1ebft h\u1ee3p theo d\u00f5i c\u00f4ng n\u1ee3, nh\u1eafc nh\u1edf th\u1eddi h\u1ea1n thanh to\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf li\u00ean quan. \u0110i\u1ec1u n\u00e0y gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p chi ph\u00ed &amp; gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n: Ph\u1ea7n m\u1ec1m cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 chi ph\u00ed kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, chi ph\u00ed v\u1eadn h\u00e0nh theo t\u1eebng b\u1ed9 ph\u1eadn, gi\u00fap l\u00e3nh \u0111\u1ea1o d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, n\u00e2ng c\u1ea5p ho\u1eb7c thanh l\u00fd h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\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><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><\/div><ul><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><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><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><\/ul><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><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><ul><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><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><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><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><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><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><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><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><\/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=\"38c329b5e99cca452dafba6c8caebfec\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"38c329b5e99cca452dafba6c8caebfec\">\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=\"396a056073\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49252\" \/><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_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/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;\">\u00c1p d\u1ee5ng Accnet ERP, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ghi nh\u1eadn kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3, ki\u1ec3m so\u00e1t chi ph\u00ed, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd, ph\u1ea3n \u00e1nh \u0111\u00fang l\u1ee3i nhu\u1eadn \u0111\u1ec3 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n. Th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 200 &amp; 133, k\u1ebft h\u1ee3p theo d\u00f5i chi ti\u1ebft t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, s\u1eeda ch\u1eefa hay thay th\u1ebf k\u1ecbp th\u1eddi. Qu\u1ea3n l\u00fd s\u1ed1 li\u1ec7u minh b\u1ea1ch gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t \u2013 kinh doanh \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi t\u1ea1o n\u1ec1n t\u1ea3ng cho ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 ghi nh\u1eadn s\u1ef1 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb TSC\u0110 v\u00e0o chi ph\u00ed (N\u1ee3 TK chi ph\u00ed: 154, 627, 641, 642&#8230;) v\u00e0 ghi C\u00f3 v\u00e0o TK 214 (Hao m\u00f2n TSC\u0110) theo \u0111\u1ecbnh k\u1ef3 (th\u01b0\u1eddng l\u00e0 th\u00e1ng) cho \u0111\u1ebfn khi gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf b\u1eb1ng nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-49252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49252","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=49252"}],"version-history":[{"count":6,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49252\/revisions"}],"predecessor-version":[{"id":53042,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49252\/revisions\/53042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49253"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}