{"id":53091,"date":"2026-09-11T10:32:16","date_gmt":"2026-09-11T03:32:16","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53091"},"modified":"2026-09-11T11:42:31","modified_gmt":"2026-09-11T04:42:31","slug":"chi-phi-san-xuat","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-san-xuat\/","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda chi ti\u1ebft"},"content":{"rendered":"<p><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong> l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ed3m ba c\u1ea5u ph\u1ea7n ch\u00ednh: chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p qua c\u00e1c t\u00e0i kho\u1ea3n 621, 622, 627, 154 theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>.<\/p>\n<p>V\u1edbi m\u1ed7i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng \u1edf kho\u1ea3n chi \u0111\u1ea7u v\u00e0o \u0111\u1ec1u t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 th\u00e0nh, bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed, ph\u00e2n lo\u1ea1i sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p ho\u1eb7c t\u00ednh to\u00e1n ch\u01b0a ch\u00ednh x\u00e1c, khi\u1ebfn s\u1ed1 li\u1ec7u gi\u00e1 th\u00e0nh b\u1ecb l\u1ec7ch v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb thi\u1ebfu c\u01a1 s\u1edf tin c\u1eady.<\/p>\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t, c\u00e1ch ph\u00e2n lo\u1ea1i theo t\u1eebng ti\u00eau ch\u00ed, c\u00f4ng th\u1ee9c t\u00ednh k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3, nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t kho\u1ea3n chi n\u00e0y, c\u00f9ng h\u01b0\u1edbng gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n<h2>1. Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Vai tr\u00f2 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h2>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u1ee7a to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 nh\u00e2n l\u1ef1c v\u00e0 v\u1eadt l\u1ef1c (nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb) m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh. Ba \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ea7n n\u1eafm v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y:<\/p>\n<ul>\n<li><strong>\u0110\u1ecbnh ngh\u0129a theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n:<\/strong> Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 (VAS 02) \u2013 H\u00e0ng t\u1ed3n kho, chi ph\u00ed ch\u1ebf bi\u1ebfn h\u00e0ng t\u1ed3n kho g\u1ed3m chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp c\u00f9ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh chuy\u1ec3n h\u00f3a nguy\u00ean v\u1eadt li\u1ec7u th\u00e0nh th\u00e0nh ph\u1ea9m. V\u1ec1 h\u1ea1ch to\u00e1n, kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p qua ba t\u00e0i kho\u1ea3n 621, 622, 627 r\u1ed3i k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154, theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eeb 01\/01\/2026).<\/li>\n<li><strong>Ph\u00e2n bi\u1ec7t v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, \u0111i\u1ec3m d\u1ec5 nh\u1ea7m l\u1eabn nh\u1ea5t:<\/strong><\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/th>\n<th>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u1ea1m vi ph\u1ea3n \u00e1nh<\/td>\n<td>To\u00e0n b\u1ed9 hao ph\u00ed ph\u00e1t sinh trong k\u1ef3, kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh hay c\u00f2n d\u1edf dang<\/td>\n<td>Chi ph\u00ed t\u00ednh ri\u00eang cho kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 <strong>\u0111\u00e3 ho\u00e0n th\u00e0nh<\/strong><\/td>\n<\/tr>\n<tr>\n<td>G\u1eafn v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td>G\u1eafn v\u1edbi kho\u1ea3ng th\u1eddi gian ph\u00e1t sinh (k\u1ef3 k\u1ebf to\u00e1n: th\u00e1ng, qu\u00fd&#8230;)<\/td>\n<td>G\u1eafn v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh c\u1ee5 th\u1ec3 (m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, m\u1ed9t \u0111\u01a1n h\u00e0ng)<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng th\u1ee9c li\u00ean h\u1ec7<\/td>\n<td>L\u00e0 m\u1ed9t bi\u1ebfn s\u1ed1 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/td>\n<td>B\u1eb1ng chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3, c\u1ed9ng chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3, tr\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td>Quan h\u1ec7 gi\u1eefa hai ch\u1ec9 ti\u00eau<\/td>\n<td>C\u00f3 th\u1ec3 l\u1edbn h\u01a1n ho\u1eb7c nh\u1ecf h\u01a1n gi\u00e1 th\u00e0nh trong c\u00f9ng k\u1ef3<\/td>\n<td>Ph\u1ee5 thu\u1ed9c v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 ch\u00eanh l\u1ec7ch d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>G\u1ed9p hai kh\u00e1i ni\u1ec7m n\u00e0y l\u00e0m m\u1ed9t l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh b\u1ecb sai l\u1ec7ch, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t.<\/p>\n<ul>\n<li><strong>Vai tr\u00f2 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p:<\/strong> Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p cho t\u1eebng s\u1ea3n ph\u1ea9m; theo d\u00f5i s\u00e1t bi\u1ebfn \u0111\u1ed9ng kho\u1ea3n chi n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o ph\u00e1t hi\u1ec7n s\u1edbm b\u1ea5t th\u01b0\u1eddng trong \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, n\u0103ng su\u1ea5t lao \u0111\u1ed9ng hay hi\u1ec7u su\u1ea5t m\u00e1y m\u00f3c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi; s\u1ed1 li\u1ec7u t\u1eadp h\u1ee3p \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch s\u1ea3n xu\u1ea5t, so s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c ph\u00e2n x\u01b0\u1edfng ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n v\u1edbi nhau.<\/li>\n<\/ul>\n<p>V\u1eady c\u1ee5 th\u1ec3 chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n chia theo nh\u1eefng ti\u00eau ch\u00ed ra sao? C\u00f9ng t\u00ecm hi\u1ec3u ngay sau \u0111\u00e2y.<\/p>\n<h2>2. Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m nh\u1eefng chi ph\u00ed g\u00ec? Ph\u00e2n lo\u1ea1i chi ti\u1ebft theo t\u1eebng ti\u00eau ch\u00ed<\/h2>\n<p>Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, chi ph\u00ed s\u1ea3n xu\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn theo b\u1ed1n ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i ch\u00ednh:<\/p>\n<ul>\n<li>Theo <strong>n\u1ed9i dung kinh t\u1ebf<\/strong>: lo\u1ea1i hao ph\u00ed g\u00ec<\/li>\n<li>Theo <strong>m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n l\u01b0\u1ee3ng<\/strong>: bi\u1ebfn \u0111\u1ed9ng th\u1ebf n\u00e0o khi s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i<\/li>\n<li>Theo <strong>kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh<\/strong>: ph\u1ee5c v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh ra sao<\/li>\n<li>Theo <strong>ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed<\/strong>: c\u00e1ch ghi nh\u1eadn v\u00e0o t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n<p>M\u1ed7i c\u00e1ch ph\u00e2n lo\u1ea1i ph\u1ee5c v\u1ee5 m\u1ed9t m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb kh\u00e1c nhau. M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00e0i b\u1ea3n th\u01b0\u1eddng c\u1ea7n v\u1eadn d\u1ee5ng \u0111\u1ed3ng th\u1eddi c\u1ea3 b\u1ed1n c\u00e1ch, thay v\u00ec ch\u1ec9 d\u1eebng \u1edf m\u1ed9t g\u00f3c nh\u00ecn.<\/p>\n<h3>2.1 Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung kinh t\u1ebf<\/h3>\n<p>\u0110\u00e2y l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i ph\u1ed5 bi\u1ebfn nh\u1ea5t, g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Theo n\u1ed9i dung kinh t\u1ebf, chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c chia th\u00e0nh ba kho\u1ea3n m\u1ee5c:<\/p>\n<ul>\n<li><strong>Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (TK 621):<\/strong> gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, nhi\u00ean li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m, ch\u01b0a g\u1ed3m ph\u1ea7n v\u1eadt li\u1ec7u d\u00f9ng chung cho qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t trong gi\u00e1 th\u00e0nh, n\u00ean bi\u1ebfn \u0111\u1ed9ng gi\u00e1 \u0111\u1ea7u v\u00e0o ho\u1eb7c sai l\u1ec7ch \u0111\u1ecbnh m\u1ee9c ti\u00eau hao s\u1ebd \u1ea3nh h\u01b0\u1edfng r\u00f5 r\u1ec7t nh\u1ea5t \u0111\u1ebfn gi\u00e1 th\u00e0nh cu\u1ed1i c\u00f9ng, c\u1ea7n theo d\u00f5i s\u00e1t nh\u1ea5t trong ba kho\u1ea3n m\u1ee5c.<\/li>\n<li><strong>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622):<\/strong> ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, c\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi l\u01b0\u01a1ng c\u1ee7a t\u1ed5 tr\u01b0\u1edfng, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng thu\u1ed9c chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Kho\u1ea3n m\u1ee5c n\u00e0y g\u1eafn li\u1ec1n v\u1edbi n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng, n\u00ean bi\u1ebfn \u0111\u1ed9ng theo m\u1ed7i l\u1ea7n doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c th\u1eddi gian s\u1ea3n xu\u1ea5t hay ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng.<\/li>\n<li><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627):<\/strong> chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ph\u00e1t sinh \u1edf ph\u00e2n x\u01b0\u1edfng m\u00e0 kh\u00f4ng th\u1ec3 quy tr\u1ef1c ti\u1ebfp cho m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3, v\u00ed d\u1ee5 l\u01b0\u01a1ng qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, kh\u1ea5u hao m\u00e1y m\u00f3c, \u0111i\u1ec7n n\u01b0\u1edbc, v\u1eadt li\u1ec7u d\u00f9ng chung. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, kho\u1ea3n m\u1ee5c n\u00e0y c\u1ea7n t\u00e1ch chi ti\u1ebft ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 ph\u00e2n b\u1ed5 gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c h\u01a1n. Do b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp c\u1ea7n ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c s\u1ea3n ph\u1ea9m, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c kh\u00f3 ki\u1ec3m so\u00e1t nh\u1ea5t v\u00e0 d\u1ec5 b\u1ecb h\u1ea1ch to\u00e1n sai \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng x\u00e2y d\u1ef1ng ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3.<\/li>\n<\/ul>\n<p>Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i ba kho\u1ea3n m\u1ee5c theo \u0111\u00fang n\u1ed9i dung kinh t\u1ebf, thay v\u00ec g\u1ed9p chung t\u00f9y ti\u1ec7n, ch\u00ednh l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/p>\n<h3>2.2 Ph\u00e2n lo\u1ea1i theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n l\u01b0\u1ee3ng<\/h3>\n<p>Theo VAS 02, chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i:<\/p>\n<ul>\n<li><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh:<\/strong> chi ph\u00ed gi\u00e1n ti\u1ebfp th\u01b0\u1eddng kh\u00f4ng \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng, \u0111i\u1ec3n h\u00ecnh nh\u01b0 kh\u1ea5u hao, b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh t\u1ea1i ph\u00e2n x\u01b0\u1edfng.<\/li>\n<li><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i:<\/strong> chi ph\u00ed gi\u00e1n ti\u1ebfp th\u01b0\u1eddng thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp theo s\u1ea3n l\u01b0\u1ee3ng, v\u00ed d\u1ee5 nguy\u00ean v\u1eadt li\u1ec7u gi\u00e1n ti\u1ebfp, nh\u00e2n c\u00f4ng gi\u00e1n ti\u1ebfp.<\/li>\n<li><strong>Chi ph\u00ed h\u1ed7n h\u1ee3p<\/strong> (trong qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9): ch\u1ee9a c\u1ea3 y\u1ebfu t\u1ed1 c\u1ed1 \u0111\u1ecbnh l\u1eabn bi\u1ebfn \u0111\u1ed5i, v\u00ed d\u1ee5 chi ph\u00ed \u0111i\u1ec7n s\u1ea3n xu\u1ea5t c\u00f3 ph\u1ea7n thu\u00ea bao c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n t\u00ednh theo s\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p>C\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng khi ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 th\u00e0nh. Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh theo m\u1ee9c c\u00f4ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng. N\u1ebfu s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, ph\u1ea7n kh\u00f4ng ph\u00e2n b\u1ed5 h\u1ebft s\u1ebd ghi nh\u1eadn th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, thay v\u00ec c\u1ed9ng d\u1ed3n v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ed3n kho.<\/p>\n<p>C\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ea3n l\u01b0\u1ee3ng bi\u1ebfn \u0111\u1ed9ng theo m\u00f9a v\u1ee5 ho\u1eb7c theo \u0111\u01a1n h\u00e0ng. N\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i ngay t\u1eeb khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u0103ng v\u1ecdt v\u00e0o nh\u1eefng th\u00e1ng s\u1ea3n l\u01b0\u1ee3ng th\u1ea5p, d\u00f9 chi ph\u00ed th\u1ef1c t\u1ebf kh\u00f4ng t\u0103ng, ch\u1ec9 v\u00ec chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u1ecb chia cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u00edt h\u01a1n.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, v\u00e0o nh\u1eefng th\u00e1ng cao \u0111i\u1ec3m, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng d\u00f9 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u1ed5i, \u0111\u01a1n gi\u1ea3n v\u00ec chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c san \u0111\u1ec1u cho nhi\u1ec1u s\u1ea3n ph\u1ea9m h\u01a1n. Hi\u1ec3u r\u00f5 c\u01a1 ch\u1ebf n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng hoang mang khi th\u1ea5y gi\u00e1 th\u00e0nh dao \u0111\u1ed9ng gi\u1eefa c\u00e1c k\u1ef3, \u0111\u1ed3ng th\u1eddi c\u00f3 c\u01a1 s\u1edf gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch khi so s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c th\u00e1ng c\u00f3 m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng kh\u00e1c nhau.<\/p>\n<h3>2.3 Ph\u00e2n lo\u1ea1i theo kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh<\/h3>\n<p>C\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y g\u1ea7n nh\u01b0 tr\u00f9ng v\u1edbi ph\u00e2n lo\u1ea1i theo n\u1ed9i dung kinh t\u1ebf, nh\u01b0ng kh\u00e1c \u1edf \u0111i\u1ec3m nh\u1ea5n: ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c l\u1eadp b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (t\u1eebng s\u1ea3n ph\u1ea9m, t\u1eebng \u0111\u01a1n h\u00e0ng, t\u1eebng ph\u00e2n x\u01b0\u1edfng), gi\u00fap k\u1ebf to\u00e1n so s\u00e1nh t\u1ef7 tr\u1ecdng t\u1eebng kho\u1ea3n m\u1ee5c trong gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb qua c\u00e1c k\u1ef3.<\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh theo kho\u1ea3n m\u1ee5c th\u01b0\u1eddng tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng ma tr\u1eadn: h\u00e0ng ngang l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh, c\u1ed9t d\u1ecdc l\u00e0 ba kho\u1ea3n m\u1ee5c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, s\u1ea3n xu\u1ea5t chung. C\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y cho ph\u00e9p nh\u00ecn ngay c\u01a1 c\u1ea5u chi ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m:<\/p>\n<ul>\n<li>S\u1ea3n ph\u1ea9m c\u00f3 t\u1ef7 tr\u1ecdng nguy\u00ean v\u1eadt li\u1ec7u cao th\u01b0\u1eddng c\u1ea7n nhi\u1ec1u nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1eaft ti\u1ec1n.<\/li>\n<li>S\u1ea3n ph\u1ea9m c\u00f3 t\u1ef7 tr\u1ecdng nh\u00e2n c\u00f4ng cao th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n th\u1ee7 c\u00f4ng.<\/li>\n<\/ul>\n<p>Khi so s\u00e1nh c\u01a1 c\u1ea5u n\u00e0y qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n xu h\u01b0\u1edbng d\u1ecbch chuy\u1ec3n b\u1ea5t th\u01b0\u1eddng, ch\u1eb3ng h\u1ea1n t\u1ef7 tr\u1ecdng chi ph\u00ed s\u1ea3n xu\u1ea5t chung tr\u00ean m\u1ed9t s\u1ea3n ph\u1ea9m t\u0103ng d\u1ea7n d\u00f9 s\u1ea3n l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ed5i. \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng \u0111ang ph\u00ecnh ra ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t.<\/p>\n<p>Ch\u00ednh v\u00ec v\u1eady, ph\u00e2n lo\u1ea1i theo kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch, kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. V\u1edbi doanh nghi\u1ec7p c\u00f3 danh m\u1ee5c s\u1ea3n ph\u1ea9m \u0111a d\u1ea1ng, b\u1ea3ng ph\u00e2n t\u00edch n\u00e0y c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng d\u00f2ng s\u1ea3n ph\u1ea9m n\u00e0o, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n, c\u1ea3i ti\u1ebfn quy tr\u00ecnh cho d\u00f2ng s\u1ea3n ph\u1ea9m c\u00f3 c\u01a1 c\u1ea5u chi ph\u00ed b\u1ea5t l\u1ee3i.<\/p>\n<h3>2.4 Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed<\/h3>\n<p>X\u00e9t theo c\u00e1ch chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed, c\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p:<\/p>\n<ul>\n<li><strong>T\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp:<\/strong> \u00e1p d\u1ee5ng cho chi ph\u00ed x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 ngay khi ph\u00e1t sinh, v\u00ed d\u1ee5 nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng ri\u00eang cho m\u1ed9t \u0111\u01a1n h\u00e0ng.<\/li>\n<li><strong>Ph\u00e2n b\u1ed5 gi\u00e1n ti\u1ebfp:<\/strong> \u00e1p d\u1ee5ng khi chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p (gi\u1edd c\u00f4ng, \u0111\u1ecbnh m\u1ee9c, s\u1ea3n l\u01b0\u1ee3ng) r\u1ed3i ph\u00e2n b\u1ed5 v\u00e0o cu\u1ed1i k\u1ef3, ph\u1ed5 bi\u1ebfn v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t chung khi m\u1ed9t ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c ph\u1ea7n l\u1edbn v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a t\u1eebng doanh nghi\u1ec7p. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ri\u00eang l\u1ebb, nh\u01b0 c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o theo y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp ph\u1ea7n l\u1edbn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng cho t\u1eebng \u0111\u01a1n h\u00e0ng ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng lo\u1ea1t tr\u00ean c\u00f9ng d\u00e2y chuy\u1ec1n, nh\u01b0 bao b\u00ec hay th\u1ef1c ph\u1ea9m \u0111\u00f3ng g\u00f3i, bu\u1ed9c ph\u1ea3i t\u1eadp h\u1ee3p chung r\u1ed3i ph\u00e2n b\u1ed5. M\u1ed9t ca s\u1ea3n xu\u1ea5t \u1edf nh\u00f3m n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o ra nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m d\u00f9ng chung m\u00e1y m\u00f3c, nh\u00e2n c\u00f4ng, \u0111i\u1ec7n n\u0103ng.<\/p>\n<p>Ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p, d\u00f9 l\u00e0 c\u1ed1 t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp cho chi ph\u00ed mang t\u00ednh chung hay ph\u00e2n b\u1ed5 tr\u00e0n lan chi ph\u00ed l\u1ebd ra x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c, \u0111\u1ec1u khi\u1ebfn gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh sai l\u1ec7ch m\u1ee9c \u0111\u1ed9 ti\u00eau hao ngu\u1ed3n l\u1ef1c th\u1ef1c t\u1ebf.<\/p>\n<p>V\u1eady l\u00e0m sao \u0111\u1ec3 t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y th\u00e0nh m\u1ed9t con s\u1ed1 gi\u00e1 th\u00e0nh c\u1ee5 th\u1ec3? Ph\u1ea7n ti\u1ebfp theo s\u1ebd gi\u1ea3i \u0111\u00e1p b\u1eb1ng c\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda.<\/p>\n<h2>3. Chi ph\u00ed s\u1ea3n xu\u1ea5t t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? C\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/h2>\n<h3>3.1 C\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3<\/h3>\n<p>V\u1ec1 nguy\u00ean t\u1eafc, t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/p>\n<blockquote><p><strong>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 = Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp + Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp + Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong><\/p><\/blockquote>\n<p>\u0110\u00e2y l\u00e0 s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p tr\u00ean t\u00e0i kho\u1ea3n 154 sau khi k\u1ebft chuy\u1ec3n t\u1eeb ba t\u00e0i kho\u1ea3n 621, 622, 627 v\u00e0o cu\u1ed1i k\u1ef3, theo \u0111\u00fang tr\u00ecnh t\u1ef1 h\u1ea1ch to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<blockquote><p><strong>L\u01b0u \u00fd ph\u00e2n bi\u1ec7t:<\/strong> tr\u00ean m\u1ea1ng hi\u1ec7n c\u00f3 kh\u00e1 nhi\u1ec1u n\u1ed9i dung li\u1ec7t k\u00ea chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng th\u1ee9c &#8220;Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u + Chi ph\u00ed lao \u0111\u1ed9ng + Chi ph\u00ed m\u00e1y m\u00f3c thi\u1ebft b\u1ecb + Chi ph\u00ed qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t + Chi ph\u00ed kh\u00e1c&#8221;. \u0110\u00e2y th\u1ef1c ch\u1ea5t l\u00e0 c\u00e1ch g\u1ed9p m\u1ecdi kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t theo g\u00f3c nh\u00ecn qu\u1ea3n tr\u1ecb chung, kh\u00f4ng ph\u1ea3i c\u00f4ng th\u1ee9c k\u1ebf to\u00e1n chu\u1ea9n theo t\u00e0i kho\u1ea3n.<\/p>\n<p>V\u1ec1 h\u1ea1ch to\u00e1n, chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng \u0111\u1ec1u \u0111\u00e3 n\u1eb1m trong chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627), kh\u00f4ng ph\u1ea3i kho\u1ea3n m\u1ee5c t\u00e1ch r\u1eddi. G\u1ed9p th\u00eam s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ednh tr\u00f9ng. B\u00e0i vi\u1ebft n\u00e0y tr\u00ecnh b\u00e0y \u0111\u00fang c\u00f4ng th\u1ee9c ba kho\u1ea3n m\u1ee5c theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC hi\u1ec7n h\u00e0nh, \u0111\u1ec3 s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p><\/blockquote>\n<p>Tuy nhi\u00ean, \u0111\u00e2y m\u1edbi l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3, ch\u01b0a ph\u1ea3i l\u00e0 gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3. Mu\u1ed1n t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf, c\u1ea7n c\u1ed9ng th\u00eam chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0 tr\u1eeb \u0111i chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3:<\/p>\n<blockquote><p><strong>T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh = Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 \u2212 Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/p><\/blockquote>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a gi\u00e1 th\u00e0nh, v\u00e0 l\u00e0 b\u01b0\u1edbc d\u1ec5 sai s\u00f3t nh\u1ea5t khi t\u1eadp h\u1ee3p chi ph\u00ed th\u1ee7 c\u00f4ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang t\u00f9y \u0111\u1eb7c \u0111i\u1ec3m quy tr\u00ecnh s\u1ea3n xu\u1ea5t:<\/p>\n<ul>\n<li><strong>\u0110\u00e1nh gi\u00e1 theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh tr\u1ef1c ti\u1ebfp:<\/strong> gi\u1ea3 \u0111\u1ecbnh s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u00e3 ho\u00e0n th\u00e0nh 100% v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, c\u00f2n chi ph\u00ed ch\u1ebf bi\u1ebfn t\u00ednh theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh v\u00e0o ngay t\u1eeb \u0111\u1ea7u quy tr\u00ecnh nh\u01b0 d\u1ec7t may, ch\u1ebf bi\u1ebfn g\u1ed7.<\/li>\n<li><strong>\u0110\u00e1nh gi\u00e1 theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng:<\/strong> quy \u0111\u1ed5i s\u1ea3n ph\u1ea9m d\u1edf dang v\u1ec1 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ho\u00e0n th\u00e0nh, ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n nh\u01b0 c\u01a1 kh\u00ed l\u1eafp r\u00e1p.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 d\u1edf dang, \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, \u0111\u1ec3 c\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, thay v\u00ec ch\u1ec9 l\u00e0 m\u1ed9t ph\u00e9p t\u00ednh c\u01a1 h\u1ecdc tr\u00ean s\u1ed5 s\u00e1ch.<\/p>\n<h3>3.2 C\u00e1ch t\u00ednh cho 1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m (gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb)<\/h3>\n<p>Sau khi c\u00f3 t\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n<blockquote><p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m = T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh \u00f7 S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3<\/strong><\/p><\/blockquote>\n<p>V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m tr\u00ean c\u00f9ng d\u00e2y chuy\u1ec1n, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb c\u1ea7n th\u00eam b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p, nh\u01b0 s\u1ea3n l\u01b0\u1ee3ng quy \u0111\u1ed5i ho\u1eb7c gi\u1edd c\u00f4ng \u0111\u1ecbnh m\u1ee9c, tr\u01b0\u1edbc khi chia cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i. Ch\u1ecdn sai ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb gi\u1eefa c\u00e1c s\u1ea3n ph\u1ea9m b\u1ecb l\u1ec7ch so v\u1edbi th\u1ef1c t\u1ebf m\u1ee9c ti\u00eau hao ngu\u1ed3n l\u1ef1c.<\/p>\n<p>Hai l\u01b0u \u00fd quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n d\u1ec5 b\u1ecf s\u00f3t khi t\u00ednh gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb:<\/p>\n<ul>\n<li><strong>S\u1ea3n ph\u1ea9m ph\u1ee5:<\/strong> v\u1edbi quy tr\u00ecnh t\u1ea1o ra \u0111\u1ed3ng th\u1eddi s\u1ea3n ph\u1ea9m ch\u00ednh v\u00e0 s\u1ea3n ph\u1ea9m ph\u1ee5, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi t\u1ed5ng chi ph\u00ed ch\u1ebf bi\u1ebfn c\u1ee7a s\u1ea3n ph\u1ea9m ch\u00ednh tr\u01b0\u1edbc khi t\u00ednh gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb, th\u01b0\u1eddng g\u1eb7p \u1edf ng\u00e0nh ch\u1ebf bi\u1ebfn g\u1ed7, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m.<\/li>\n<li><strong>Chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng:<\/strong> ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c do hao h\u1ee5t b\u1ea5t th\u01b0\u1eddng ho\u1eb7c l\u00e0m ngo\u00e0i gi\u1edd kh\u00f4ng theo \u0111\u1ecbnh m\u1ee9c ph\u1ea3i ghi nh\u1eadn th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n<p>B\u1ecf qua hai b\u01b0\u1edbc t\u00e1ch b\u1ea1ch n\u00e0y, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ebd b\u1ecb \u0111\u1ed9i l\u00ean b\u1edfi nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do v\u00ec sao hai doanh nghi\u1ec7p c\u00f9ng s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, c\u00f9ng quy m\u00f4, v\u1eabn c\u00f3 th\u1ec3 cho ra gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 n\u1ebfu m\u1ed9t b\u00ean t\u00ednh \u0111\u00fang, \u0111\u1ee7 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f2n b\u00ean kia b\u1ecf s\u00f3t c\u00e1c b\u01b0\u1edbc n\u00e0y.<\/p>\n<h3>3.3 V\u00ed d\u1ee5 minh h\u1ecda theo t\u1eebng kho\u1ea3n m\u1ee5c<\/h3>\n<p><em>(S\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y mang t\u00ednh gi\u1ea3 \u0111\u1ecbnh, ch\u1ec9 nh\u1eb1m minh h\u1ecda c\u00e1ch t\u00ednh, kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t ng\u00e0nh c\u1ee5 th\u1ec3.)<\/em><\/p>\n<p>Gi\u1ea3 s\u1eed trong th\u00e1ng, m\u1ed9t x\u01b0\u1edfng s\u1ea3n xu\u1ea5t ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed:<\/p>\n<ul>\n<li>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t: <strong>300.000.000 \u0111\u1ed3ng<\/strong> (N\u1ee3 TK 621)<\/li>\n<li>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: <strong>150.000.000 \u0111\u1ed3ng<\/strong> (N\u1ee3 TK 622)<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: <strong>90.000.000 \u0111\u1ed3ng<\/strong> (N\u1ee3 TK 627)<\/li>\n<\/ul>\n<p>Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n c\u1ea3 ba kho\u1ea3n m\u1ee5c v\u00e0o TK 154, t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 l\u00e0 <strong>540.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n<p>Gi\u1ea3 s\u1eed \u0111\u1ea7u k\u1ef3 kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang, cu\u1ed1i k\u1ef3 c\u00f2n 20.000.000 \u0111\u1ed3ng chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang, doanh nghi\u1ec7p ho\u00e0n th\u00e0nh 1.000 s\u1ea3n ph\u1ea9m trong k\u1ef3:<\/p>\n<ul>\n<li>T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh = 0 + 540.000.000 \u2212 20.000.000 = <strong>520.000.000 \u0111\u1ed3ng<\/strong><\/li>\n<li>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb m\u1ed7i s\u1ea3n ph\u1ea9m = 520.000.000 \u00f7 1.000 = <strong>520.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m<\/strong><\/li>\n<\/ul>\n<p>T\u1eeb con s\u1ed1 n\u00e0y, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 b\u00e1n d\u1ef1 ki\u1ebfn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p cho t\u1eebng s\u1ea3n ph\u1ea9m. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do vi\u1ec7c t\u1eadp h\u1ee3p \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi ba kho\u1ea3n m\u1ee5c 621, 622, 627 quan tr\u1ecdng \u0111\u1ebfn v\u1eady trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung 90.000.000 \u0111\u1ed3ng \u1edf v\u00ed d\u1ee5 tr\u00ean, ch\u1eb3ng h\u1ea1n ph\u00e2n b\u1ed5 nh\u1ea7m th\u00eam chi ph\u00ed qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng v\u00e0o \u0111\u00e2y, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ebd b\u1ecb \u0111\u1ed9i l\u00ean sai l\u1ec7ch. H\u1ec7 qu\u1ea3 k\u00e9o theo l\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p t\u00ednh to\u00e1n ra c\u0169ng kh\u00f4ng c\u00f2n ch\u00ednh x\u00e1c.<\/p>\n<p>\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i ba kho\u1ea3n m\u1ee5c chi ph\u00ed ngay t\u1eeb khi h\u1ea1ch to\u00e1n, nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ph\u00e2n lo\u1ea1i, c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n r\u00f5 r\u00e0ng ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u v\u1ec1 m\u1eb7t s\u1ed5 s\u00e1ch.<\/p>\n<p>D\u00f9 c\u00f4ng th\u1ee9c t\u00ednh kh\u00f4ng ph\u1ee9c t\u1ea1p, tr\u00ean th\u1ef1c t\u1ebf kh\u00f4ng \u00edt doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1eabn loay hoay v\u1edbi vi\u1ec7c ki\u1ec3m so\u00e1t kho\u1ea3n chi n\u00e0y h\u1eb1ng th\u00e1ng. V\u00ec sao l\u1ea1i nh\u01b0 v\u1eady?<\/p>\n<h2>4. V\u00ec sao doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t kho\u1ea3n chi n\u00e0y?<\/h2>\n<p>Tr\u00ean l\u00fd thuy\u1ebft, quy tr\u00ecnh t\u1eadp h\u1ee3p v\u00e0 t\u00ednh to\u00e1n kho\u1ea3n chi n\u00e0y kh\u00e1 r\u00f5 r\u00e0ng. Nh\u01b0ng khi v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn v\u1edbi nhi\u1ec1u \u0111\u01a1n h\u00e0ng, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng c\u00f9ng l\u00fac, vi\u1ec7c ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c l\u1ea1i l\u00e0 b\u00e0i to\u00e1n kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n. Ba nh\u00f3m nguy\u00ean nh\u00e2n ch\u00ednh khi\u1ebfn kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng xuy\u00ean b\u1ecb theo d\u00f5i thi\u1ebfu ch\u00ednh x\u00e1c ho\u1eb7c ch\u1eadm tr\u1ec5:<\/p>\n<ul>\n<li><strong>T\u1eadp h\u1ee3p chi ph\u00ed th\u1ee7 c\u00f4ng tr\u00ean Excel, d\u1ec5 sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn<\/strong><\/li>\n<\/ul>\n<p>K\u1ebf to\u00e1n v\u1eadt t\u01b0, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh th\u01b0\u1eddng nh\u1eadp li\u1ec7u \u0111\u1ed9c l\u1eadp tr\u00ean c\u00e1c file ri\u00eang r\u1ed3i t\u1ed5ng h\u1ee3p cu\u1ed1i th\u00e1ng, d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch do g\u00f5 nh\u1ea7m ho\u1eb7c d\u00f9ng sai c\u00f4ng th\u1ee9c, \u0111\u1eb7c bi\u1ec7t khi kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u1edbn. Nguy\u00ean nh\u00e2n s\u00e2u xa n\u1eb1m \u1edf c\u00e1ch t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u ph\u00e2n t\u00e1n: m\u1ed7i b\u1ed9 ph\u1eadn gi\u1eef m\u1ed9t ph\u1ea7n th\u00f4ng tin, kh\u00f4ng ai c\u00f3 b\u1ee9c tranh \u0111\u1ea7y \u0111\u1ee7 cho \u0111\u1ebfn khi t\u1ea5t c\u1ea3 c\u00e1c file \u0111\u01b0\u1ee3c g\u1ed9p l\u1ea1i th\u1ee7 c\u00f4ng v\u00e0o cu\u1ed1i k\u1ef3, n\u00ean ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf \u1edf kh\u00e2u nh\u1eadp li\u1ec7u ban \u0111\u1ea7u c\u0169ng c\u00f3 th\u1ec3 lan sang to\u00e0n b\u1ed9 b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh m\u00e0 kh\u00f4ng ai ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi.<\/p>\n<ul>\n<li><strong>Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng gi\u00e1 th\u00e0nh<\/strong><\/li>\n<\/ul>\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn ph\u00e2n b\u1ed5 to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo m\u1ed9t ti\u00eau th\u1ee9c duy nh\u1ea5t m\u00e0 kh\u00f4ng t\u00e1ch b\u1ea1ch ph\u1ea7n c\u1ed1 \u0111\u1ecbnh, bi\u1ebfn \u0111\u1ed5i, khi\u1ebfn gi\u00e1 th\u00e0nh bi\u1ebfn \u0111\u1ed9ng b\u1ea5t h\u1ee3p l\u00fd m\u1ed7i khi s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i gi\u1eefa c\u00e1c th\u00e1ng. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n nghi\u00eam tr\u1ecdng h\u01a1n v\u00ec \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a gi\u00e1 th\u00e0nh t\u1eebng s\u1ea3n ph\u1ea9m ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf t\u1ed5ng s\u1ed1: m\u1ed9t khi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, m\u1ecdi quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 th\u00e0nh \u0111\u00f3 \u0111\u1ec1u ti\u1ec1m \u1ea9n r\u1ee7i ro sai l\u1ec7ch.<\/p>\n<ul>\n<li><strong>Kh\u00f4ng theo d\u00f5i \u0111\u01b0\u1ee3c bi\u1ebfn \u0111\u1ed9ng theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi<\/strong><\/li>\n<\/ul>\n<p>V\u1edbi quy tr\u00ecnh t\u1ed5ng h\u1ee3p cu\u1ed1i th\u00e1ng, ban l\u00e3nh \u0111\u1ea1o ch\u1ec9 nh\u00ecn th\u1ea5y s\u1ed1 li\u1ec7u sau khi k\u1ef3 \u0111\u00e3 k\u1ebft th\u00fac, m\u1ea5t c\u01a1 h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi n\u1ebfu c\u00f3 b\u1ea5t th\u01b0\u1eddng trong ch\u00ednh k\u1ef3 \u0111\u00f3. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t b\u1ea5t l\u1ee3i v\u1edbi doanh nghi\u1ec7p c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn m\u1ecfng, n\u01a1i ch\u1ec9 m\u1ed9t v\u00e0i ph\u1ea7n tr\u0103m ch\u00eanh l\u1ec7ch chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u0169ng \u0111\u1ee7 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ea3 qu\u00fd; v\u1ec1 l\u00e2u d\u00e0i, vi\u1ec7c thi\u1ebfu d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c c\u00f2n l\u00e0m ch\u1eadm c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c, \u0111\u1ea7u t\u01b0 m\u00e1y m\u00f3c m\u1edbi hay t\u00e1i c\u01a1 c\u1ea5u quy tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n<p>Nh\u1eefng h\u1ea1n ch\u1ebf tr\u00ean kh\u00f4ng n\u1eb1m \u1edf n\u0103ng l\u1ef1c c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, m\u00e0 n\u1eb1m \u1edf c\u00f4ng c\u1ee5 v\u00e0 quy tr\u00ecnh \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. V\u1eady doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0m g\u00ec \u0111\u1ec3 kh\u1eafc ph\u1ee5c?<\/p>\n<h2>5. Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed s\u1ea3n xu\u1ea5t hi\u1ec7u qu\u1ea3<\/h2>\n<p>\u0110\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n kho\u1ea3n chi n\u00e0y, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ea7n ch\u1ee7 \u0111\u1ed9ng k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eddi ba nh\u00f3m gi\u1ea3i ph\u00e1p sau, thay v\u00ec ch\u1ec9 \u00e1p d\u1ee5ng ri\u00eang l\u1ebb t\u1eebng ph\u1ea7n:<\/p>\n<ul>\n<li><strong>X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed:<\/strong> g\u1ed3m \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u, d\u1ef1a tr\u00ean b\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt ho\u1eb7c k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t th\u1eed, c\u00f9ng \u0111\u1ecbnh m\u1ee9c nh\u00e2n c\u00f4ng cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, l\u00e0m c\u0103n c\u1ee9 so s\u00e1nh v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. C\u00f3 \u0111\u1ecbnh m\u1ee9c l\u00e0m c\u0103n c\u1ee9, k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n \u0111\u1ed1c ph\u00e2n x\u01b0\u1edfng c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng do hao h\u1ee5t v\u1eadt t\u01b0, m\u00e1y m\u00f3c xu\u1ed1ng c\u1ea5p ho\u1eb7c n\u0103ng su\u1ea5t lao \u0111\u1ed9ng gi\u1ea3m ngay trong k\u1ef3, thay v\u00ec ch\u1ec9 ph\u00e1t hi\u1ec7n sau khi \u0111\u00f3ng s\u1ed5 cu\u1ed1i th\u00e1ng.<\/li>\n<li><strong>\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed:<\/strong> h\u1ec7 th\u1ed1ng thi\u1ebft k\u1ebf \u0111\u00fang chu\u1ea9n t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u khi phi\u1ebfu xu\u1ea5t kho \u0111\u01b0\u1ee3c l\u1eadp, t\u1ef1 t\u00ednh chi ph\u00ed nh\u00e2n c\u00f4ng t\u1eeb d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, t\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo ti\u00eau th\u1ee9c \u0111\u00e3 khai b\u00e1o. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p gi\u1ea3m \u0111\u01b0\u1ee3c sai s\u00f3t do nh\u1eadp li\u1ec7u tr\u00f9ng l\u1eb7p tr\u00ean nhi\u1ec1u file Excel r\u1eddi r\u1ea1c, \u0111\u1ed3ng th\u1eddi r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian \u0111\u00f3ng s\u1ed5, t\u00ednh gi\u00e1 th\u00e0nh cu\u1ed1i k\u1ef3 so v\u1edbi c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<li><strong>\u1ee8ng d\u1ee5ng ERP chuy\u00ean bi\u1ec7t cho doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn:<\/strong> v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, vi\u1ec7c ch\u1ec9 d\u1eebng \u1edf ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01a1n thu\u1ea7n th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 v\u00ec thi\u1ebfu kh\u1ea3 n\u0103ng li\u00ean k\u1ebft d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, kho v\u1eadn v\u00e0 t\u00e0i ch\u00ednh. Ph\u00e2n h\u1ec7 <strong>K\u1ebf to\u00e1n chi ph\u00ed gi\u00e1 th\u00e0nh trong gi\u1ea3i ph\u00e1p Accnet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t<\/strong> k\u1ebft n\u1ed1i d\u1eef li\u1ec7u xuy\u00ean su\u1ed1t t\u1eeb kho, ph\u00e2n x\u01b0\u1edfng \u0111\u1ebfn k\u1ebf to\u00e1n, gi\u00fap doanh nghi\u1ec7p t\u1eadp h\u1ee3p chi ph\u00ed theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, v\u00e0 theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed theo th\u1eddi gian th\u1ef1c thay v\u00ec ch\u1ec9 th\u1ea5y s\u1ed1 li\u1ec7u sau khi k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 kh\u00e9p l\u1ea1i. V\u1edbi doanh nghi\u1ec7p \u0111ang l\u00ean k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed ngay t\u1eeb b\u00e2y gi\u1edd s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh m\u1edf r\u1ed9ng di\u1ec5n ra su\u00f4n s\u1ebb h\u01a1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng s\u1ed1 li\u1ec7u r\u1ed1i lo\u1ea1n khi kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch t\u0103ng \u0111\u1ed9t bi\u1ebfn.<\/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 fetchpriority=\"high\" 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=\"d07f7eccc643613070a855152b2fa637\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"d07f7eccc643613070a855152b2fa637\">\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=\"0df6d3153e\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/53091\" \/><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\"><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>Ba gi\u1ea3i ph\u00e1p tr\u00ean b\u1ed5 tr\u1ee3 cho nhau: \u0111\u1ecbnh m\u1ee9c l\u00e0m n\u1ec1n t\u1ea3ng \u0111\u1ed1i chi\u1ebfu, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u00f3a thao t\u00e1c t\u1eadp h\u1ee3p, c\u00f2n ERP m\u1edf r\u1ed9ng n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb theo quy m\u00f4 s\u1ea3n xu\u1ea5t. K\u1ebft h\u1ee3p c\u1ea3 ba, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1edbi chuy\u1ec3n \u0111\u01b0\u1ee3c t\u1eeb tr\u1ea1ng th\u00e1i ch\u1ec9 bi\u1ebft chi ph\u00ed sau khi \u0111\u00e3 ph\u00e1t sinh sang ki\u1ec3m so\u00e1t chi ph\u00ed ngay khi \u0111ang ph\u00e1t sinh, thay v\u00ec b\u1ecb \u0111\u1ed9ng ch\u1ea1y theo s\u1ed1 li\u1ec7u m\u1ed7i cu\u1ed1i k\u1ef3.<\/p>\n<h2>6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c g\u00ec v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m?<\/strong><br \/>\nChi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed ph\u00e1t sinh trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh hay c\u00f2n d\u1edf dang. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t t\u00ednh ri\u00eang cho kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh, x\u00e1c \u0111\u1ecbnh b\u1eb1ng chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3 c\u1ed9ng chi ph\u00ed ph\u00e1t sinh trong k\u1ef3, tr\u1eeb chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n<p><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t k\u00fd hi\u1ec7u l\u00e0 g\u00ec?<\/strong><br \/>\nTrong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p qua c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 1 mang s\u1ed1 hi\u1ec7u 621 (nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp), 622 (nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp), 627 (s\u1ea3n xu\u1ea5t chung), sau \u0111\u00f3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 (chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang).<\/p>\n<p><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/strong><\/p>\n<p>Ba kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang theo t\u1eebng t\u00e0i kho\u1ea3n: TK 621 cho nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, TK 622 cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, TK 627 cho s\u1ea3n xu\u1ea5t chung. Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh tr\u00ean ba t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang b\u00ean N\u1ee3 TK 154 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p><strong>Khi s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung x\u1eed l\u00fd ra sao?<\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u00fang t\u00fang khi \u0111\u00f3ng s\u1ed5 cu\u1ed1i k\u1ef3. Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m theo m\u1ee9c c\u00f4ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a m\u00e1y m\u00f3c.<\/p>\n<p>N\u1ebfu s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 h\u1ebft ph\u1ea3i ghi nh\u1eadn th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, thay v\u00ec c\u1ed9ng d\u1ed3n v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ed3n kho.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft v\u00e0o TK 154 \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p gi\u1ea5u chi ph\u00ed qu\u1ea3n l\u00fd k\u00e9m hi\u1ec7u qu\u1ea3 v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/p>\n<p><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed s\u1ea3n xu\u1ea5t ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng?<\/strong><\/p>\n<p>C\u00f3, v\u00e0 n\u00ean l\u00e0m c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t. D\u00f9 ch\u01b0a c\u00f3 d\u1eef li\u1ec7u l\u1ecbch s\u1eed \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c s\u01a1 b\u1ed9 d\u1ef1a tr\u00ean b\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt ho\u1eb7c k\u1ebft qu\u1ea3 ch\u1ea1y th\u1eed s\u1ea3n xu\u1ea5t, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh d\u1ea7n theo s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf trong v\u00e0i k\u1ef3 \u0111\u1ea7u.<\/p>\n<p>Tr\u00ec ho\u00e3n x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c cho \u0111\u1ebfn khi doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 ng\u01b0\u1ee3c l\u1ea1i: kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, doanh nghi\u1ec7p kh\u00f3 ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u hay n\u0103ng su\u1ea5t lao \u0111\u1ed9ng ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u, khi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh c\u00f2n d\u1ec5 d\u00e0ng v\u00e0 \u00edt t\u1ed1n k\u00e9m.<\/p>\n<p>T\u00f3m l\u1ea1i, chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung m\u00e0 doanh nghi\u1ec7p b\u1ecf ra trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p qua c\u00e1c t\u00e0i kho\u1ea3n 621, 622, 627 v\u00e0 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p>Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c theo t\u1eebng ti\u00eau ch\u00ed v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh gi\u00fap k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o ki\u1ec3m so\u00e1t bi\u00ean l\u1ee3i nhu\u1eadn, ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 kho\u1ea3n chi n\u00e0y m\u1ed9t c\u00e1ch th\u1ee7 c\u00f4ng, t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n chi ph\u00ed gi\u00e1 th\u00e0nh trong gi\u1ea3i ph\u00e1p Accnet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t c\u00f3 th\u1ec3 l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u ph\u00f9 h\u1ee3p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ed3m [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53268,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[186],"class_list":["post-53091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-gia-thanh","tag-chi-phi-sx"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53091","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=53091"}],"version-history":[{"count":6,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53091\/revisions"}],"predecessor-version":[{"id":53097,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53091\/revisions\/53097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53268"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}