{"id":53122,"date":"2026-09-11T10:24:54","date_gmt":"2026-09-11T03:24:54","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53122"},"modified":"2026-09-11T11:42:31","modified_gmt":"2026-09-11T04:42:31","slug":"chi-phi-san-xuat-chung","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-san-xuat-chung\/","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i, c\u00e1ch ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n"},"content":{"rendered":"<p><strong>The cost of production in common<\/strong> l\u00e0 c\u00e1c kho\u1ea3n chi ph\u1ee5c v\u1ee5 chung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i ph\u00e2n x\u01b0\u1edfng, kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3 nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u hay nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026), v\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p m\u1edbi t\u00ednh \u0111\u01b0\u1ee3c v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng s\u1ea3n ph\u1ea9m.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kho\u1ea3n chi ph\u00ed n\u00e0y th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong gi\u00e1 th\u00e0nh nh\u01b0ng l\u1ea1i d\u1ec5 b\u1ecb t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 sai n\u1ebfu l\u00e0m th\u1ee7 c\u00f4ng tr\u00ean Excel. Trong b\u00e0i vi\u1ebft n\u00e0y, L\u1ea1c Vi\u1ec7t s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t chung, n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh, c\u00e1ch ph\u00e2n lo\u1ea1i, c\u00e1ch ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 theo \u0111\u00fang chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh.<\/p>\n<h2>1. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 g\u00ec?<\/h2>\n<p>Follow <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Circular 99\/2025\/TT-BTC<\/a>, chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 nh\u1eefng chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh chung ph\u00e1t sinh \u1edf ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, bao g\u1ed3m chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng. \u0110\u00e2y l\u00e0 m\u1ed9t trong ba kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh chi ph\u00ed s\u1ea3n xu\u1ea5t, b\u00ean c\u1ea1nh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang tr\u00ean t\u00e0i kho\u1ea3n 627 thay v\u00ec g\u1ed9p chung v\u1edbi hai kho\u1ea3n m\u1ee5c c\u00f2n l\u1ea1i.<\/p>\n<p>Nhi\u1ec1u ng\u01b0\u1eddi m\u1edbi l\u00e0m k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t d\u1ec5 nh\u1ea7m kho\u1ea3n chi n\u00e0y v\u1edbi chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp ho\u1eb7c nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, v\u00ec c\u1ea3 ba \u0111\u1ec1u ph\u00e1t sinh ngay t\u1ea1i ph\u00e2n x\u01b0\u1edfng. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf kh\u1ea3 n\u0103ng quy tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m: nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp c\u00f3 th\u1ec3 t\u00ednh th\u1eb3ng v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng s\u1ea3n ph\u1ea9m d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c ti\u00eau hao ho\u1eb7c th\u1eddi gian lao \u0111\u1ed9ng th\u1ef1c t\u1ebf. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung th\u00ec ph\u1ee5c v\u1ee5 cho c\u1ea3 ph\u00e2n x\u01b0\u1edfng, kh\u00f4ng g\u1eafn v\u1edbi ri\u00eang s\u1ea3n ph\u1ea9m n\u00e0o, n\u00ean bu\u1ed9c ph\u1ea3i ph\u00e2n b\u1ed5 theo m\u1ed9t ti\u00eau th\u1ee9c h\u1ee3p l\u00fd m\u1edbi quy \u0111\u01b0\u1ee3c v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/p>\n<p>T\u00f3m l\u1ea1i, ba \u0111i\u1ec3m c\u1ea7n n\u1eafm v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y:<\/p>\n<ul>\n<li><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 627.<\/li>\n<li><strong>Ph\u00e2n bi\u1ec7t:<\/strong> kh\u00f4ng bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (TK 621) v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622) \u2014 \u0111\u00e2y l\u00e0 3 kho\u1ea3n m\u1ee5c t\u00e1ch bi\u1ec7t.<\/li>\n<li><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong> kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp cho t\u1eebng s\u1ea3n ph\u1ea9m m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p m\u1edbi ra \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p>Trong c\u01a1 c\u1ea5u gi\u00e1 th\u00e0nh, kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 vai tr\u00f2 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a gi\u00e1 v\u1ed1n, t\u1eeb \u0111\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 b\u00e1n v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. \u1ede nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c hi\u1ec7n \u0111\u1ea1i, chi ph\u00ed kh\u1ea5u hao v\u00e0 v\u1eadn h\u00e0nh thi\u1ebft b\u1ecb th\u01b0\u1eddng chi\u1ebfm ph\u1ea7n l\u1edbn trong kho\u1ea3n m\u1ee5c n\u00e0y, n\u00ean ch\u1ec9 c\u1ea7n sai m\u1ed9t ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5, gi\u00e1 th\u00e0nh c\u1ee7a c\u1ea3 m\u1ed9t d\u00f2ng s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 b\u1ecb l\u1ec7ch qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp m\u00e0 kh\u00f4ng d\u1ec5 ph\u00e1t hi\u1ec7n ngay.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ban l\u00e3nh \u0111\u1ea1o, \u0111\u00e2y c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u00f4ng su\u1ea5t t\u1ea1i t\u1eebng ph\u00e2n x\u01b0\u1edfng. Khi chi ph\u00ed s\u1ea3n xu\u1ea5t chung tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u0103ng d\u1ea7n qua c\u00e1c k\u1ef3 d\u00f9 s\u1ea3n l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ed5i, \u0111\u00f3 th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y m\u00e1y m\u00f3c \u0111ang xu\u1ed1ng c\u1ea5p, ti\u00eau hao nhi\u00ean li\u1ec7u t\u0103ng ho\u1eb7c b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng \u0111ang ph\u00ecnh to h\u01a1n m\u1ee9c c\u1ea7n thi\u1ebft. Theo d\u00f5i s\u00e1t kho\u1ea3n chi ph\u00ed n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0a ra c\u1ea3nh b\u00e1o s\u1edbm cho ban l\u00e3nh \u0111\u1ea1o tr\u01b0\u1edbc khi bi\u00ean l\u1ee3i nhu\u1eadn b\u1ecb \u1ea3nh h\u01b0\u1edfng r\u00f5 r\u1ec7t. V\u1eady c\u1ee5 th\u1ec3 chi ph\u00ed s\u1ea3n xu\u1ea5t chung g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o? Ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111i v\u00e0o chi ti\u1ebft.<\/p>\n<h2>2. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bao g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o?<\/h2>\n<p>Theo h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 627, chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi 7 t\u00e0i kho\u1ea3n c\u1ea5p 2. Vi\u1ec7c t\u00e1ch b\u1ea1ch t\u1eebng kho\u1ea3n m\u1ee5c ngay t\u1eeb kh\u00e2u t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb gi\u00fap vi\u1ec7c ph\u00e2n b\u1ed5 \u1edf b\u01b0\u1edbc sau ch\u00ednh x\u00e1c h\u01a1n, \u0111\u1ed3ng th\u1eddi thu\u1eadn ti\u1ec7n khi \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u00e2n s\u00e1ch chi ph\u00ed \u0111\u00e3 l\u1eadp t\u1eeb \u0111\u1ea7u k\u1ef3:<\/p>\n<table>\n<thead>\n<tr>\n<th>T\u00e0i kho\u1ea3n c\u1ea5p 2<\/th>\n<th>Kho\u1ea3n m\u1ee5c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>6271<\/td>\n<td>Cost of workshop staff<\/td>\n<\/tr>\n<tr>\n<td>6272<\/td>\n<td>Cost of materials<\/td>\n<\/tr>\n<tr>\n<td>6273<\/td>\n<td>Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>6274<\/td>\n<td>Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>6275<\/td>\n<td>Chi ph\u00ed thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td>6277<\/td>\n<td>Cost of services purchased in addition<\/td>\n<\/tr>\n<tr>\n<td>6278<\/td>\n<td>Cash expenses other<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2.1. Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng<\/h3>\n<p>Kho\u1ea3n n\u00e0y g\u1ed3m l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n) c\u1ee7a qu\u1ea3n \u0111\u1ed1c, nh\u00e2n vi\u00ean th\u1ed1ng k\u00ea, th\u1ee7 kho ph\u00e2n x\u01b0\u1edfng c\u00f9ng nh\u1eefng nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kh\u00e1c kh\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0m ra s\u1ea3n ph\u1ea9m. \u0110i\u1ec3m kh\u00e1c v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp gia c\u00f4ng s\u1ea3n ph\u1ea9m m\u00e0 ch\u1ec9 qu\u1ea3n l\u00fd, \u0111i\u1ec1u ph\u1ed1i, gi\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh cho c\u1ea3 ph\u00e2n x\u01b0\u1edfng.<\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n t\u00ednh v\u00e0o nh\u00f3m n\u00e0y chi ph\u00ed \u0111\u00e0o t\u1ea1o an to\u00e0n lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 v\u00e0 chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, v\u00ec c\u00e1c kho\u1ea3n n\u00e0y g\u1eafn v\u1edbi con ng\u01b0\u1eddi l\u00e0m vi\u1ec7c t\u1ea1i ph\u00e2n x\u01b0\u1edfng nh\u01b0ng kh\u00f4ng c\u1ea5u th\u00e0nh tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ea3n ph\u1ea9m. B\u1ea3ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n s\u1ef1 ph\u00e2n x\u01b0\u1edfng n\u00ean t\u00e1ch ri\u00eang kh\u1ecfi b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, tr\u00e1nh g\u1ed9p chung khi\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung b\u1ecb l\u1eabn l\u1ed9n.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p c\u00f3 m\u1ed9t qu\u1ea3n \u0111\u1ed1c ph\u1ee5 tr\u00e1ch nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi n\u00e0y c\u1ea7n ph\u00e2n b\u1ed5 cho t\u1eebng ph\u00e2n x\u01b0\u1edfng theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd, th\u01b0\u1eddng l\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c t\u1ebf qu\u1ea3n \u0111\u1ed1c d\u00e0nh cho t\u1eebng n\u01a1i trong k\u1ef3. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap gi\u00e1 th\u00e0nh m\u1ed7i ph\u00e2n x\u01b0\u1edfng ph\u1ea3n \u00e1nh \u0111\u00fang ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd m\u00e0 ph\u00e2n x\u01b0\u1edfng \u0111\u00f3 th\u1ef1c s\u1ef1 g\u00e1nh ch\u1ecbu, tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed9t ph\u00e2n x\u01b0\u1edfng b\u1ecb \u0111\u1ed9i chi ph\u00ed qu\u1ea3n l\u00fd cao b\u1ea5t h\u1ee3p l\u00fd trong khi ph\u00e2n x\u01b0\u1edfng kh\u00e1c l\u1ea1i \u0111\u01b0\u1ee3c l\u1ee3i t\u1eeb c\u00e1ch ph\u00e2n b\u1ed5 d\u1ed3n v\u1ec1 m\u1ed9t m\u1ed1i.<\/p>\n<h3>2.2. Chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng chung cho ph\u00e2n x\u01b0\u1edfng<\/h3>\n<p>Nh\u00f3m n\u00e0y bao g\u1ed3m v\u1eadt li\u1ec7u s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u0103n ph\u00f2ng ph\u1ea9m d\u00f9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 nh\u01b0 \u0111\u1ed3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng d\u00f9ng chung cho nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n. \u0110i\u1ec3m ph\u00e2n bi\u1ec7t v\u1edbi chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 n\u00e0y kh\u00f4ng c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m m\u00e0 ch\u1ec9 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t di\u1ec5n ra an to\u00e0n, \u0111\u00fang ti\u1ebfn \u0111\u1ed9.<\/p>\n<p>V\u1edbi c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 d\u00f9ng nhi\u1ec1u k\u1ef3 nh\u01b0 khu\u00f4n m\u1eabu s\u1ea3n xu\u1ea5t, gi\u00e0n gi\u00e1o hay thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng chuy\u00ean d\u1ee5ng, doanh nghi\u1ec7p kh\u00f4ng ghi nh\u1eadn m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung m\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n qua t\u00e0i kho\u1ea3n 242 theo s\u1ed1 k\u1ef3 s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh, sau \u0111\u00f3 k\u1ebft chuy\u1ec3n ph\u1ea7n ph\u00e2n b\u1ed5 t\u1eebng k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 627. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap chi ph\u00ed ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c ti\u00eau hao th\u1ef1c t\u1ebf, thay v\u00ec d\u1ed3n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 v\u00e0o m\u1ed9t k\u1ef3 khi\u1ebfn gi\u00e1 th\u00e0nh k\u1ef3 \u0111\u00f3 b\u1ecb \u0111\u1ed9i l\u00ean b\u1ea5t th\u01b0\u1eddng.<\/p>\n<p>S\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5 cho c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gi\u00e1 tr\u1ecb l\u1edbn c\u1ea7n d\u1ef1a tr\u00ean th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh, \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n cho c\u00e1c c\u00f4ng c\u1ee5 c\u00f9ng lo\u1ea1i \u0111\u1ec3 d\u1ec5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1ec1 sau. Ri\u00eang v\u1eadt li\u1ec7u ph\u1ee5 ti\u00eau hao tr\u1ef1c ti\u1ebfp trong k\u1ef3 nh\u01b0 d\u1ea7u m\u1ee1 b\u00f4i tr\u01a1n m\u00e1y m\u00f3c hay gi\u1ebb lau c\u00f4ng nghi\u1ec7p, k\u1ebf to\u00e1n ghi nh\u1eadn th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a k\u1ef3 ph\u00e1t sinh m\u00e0 kh\u00f4ng c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3, v\u00ec b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n n\u00e0y ti\u00eau hao ngay trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh ch\u1ee9 kh\u00f4ng mang l\u1ea1i l\u1ee3i \u00edch s\u1eed d\u1ee5ng k\u00e9o d\u00e0i nh\u01b0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/p>\n<h3>2.3. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t t\u1ea1i ph\u00e2n x\u01b0\u1edfng<\/h3>\n<p>Kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i n\u1ed9i b\u1ed9 ph\u00e2n x\u01b0\u1edfng, tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n, ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng. V\u00ec c\u00e1c t\u00e0i s\u1ea3n n\u00e0y ph\u1ee5c v\u1ee5 chung cho c\u1ea3 ph\u00e2n x\u01b0\u1edfng ch\u1ee9 kh\u00f4ng g\u1eafn v\u1edbi m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n 627 r\u1ed3i ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p, th\u01b0\u1eddng l\u00e0 c\u00f4ng su\u1ea5t m\u00e1y m\u00f3c ho\u1eb7c s\u1ed1 gi\u1edd m\u00e1y ch\u1ea1y.<\/p>\n<p>\u0110\u00e2y th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t trong chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u1edf doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 d\u00e2y chuy\u1ec1n hi\u1ec7n \u0111\u1ea1i, do gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u cho nh\u00e0 x\u01b0\u1edfng v\u00e0 m\u00e1y m\u00f3c th\u01b0\u1eddng l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c c\u00f2n l\u1ea1i. B\u1ea3ng t\u00ednh kh\u1ea5u hao cho t\u00e0i s\u1ea3n d\u00f9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng n\u00ean theo d\u00f5i ri\u00eang, t\u00e1ch bi\u1ec7t v\u1edbi t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng hay qu\u1ea3n l\u00fd doanh nghi\u1ec7p, tr\u00e1nh ph\u00e2n b\u1ed5 nh\u1ea7m sang sai t\u00e0i kho\u1ea3n chi ph\u00ed.<\/p>\n<p>V\u1edbi t\u00e0i s\u1ea3n d\u00f9ng chung cho nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng nh\u01b0 h\u1ec7 th\u1ed1ng \u0111i\u1ec7n hay h\u1ec7 th\u1ed1ng x\u1eed l\u00fd kh\u00ed th\u1ea3i to\u00e0n nh\u00e0 m\u00e1y, chi ph\u00ed kh\u1ea5u hao c\u1ea7n ph\u00e2n b\u1ed5 theo di\u1ec7n t\u00edch s\u1eed d\u1ee5ng, c\u00f4ng su\u1ea5t ti\u00eau th\u1ee5 ho\u1eb7c ti\u00eau th\u1ee9c h\u1ee3p l\u00fd kh\u00e1c tr\u01b0\u1edbc khi t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng ph\u00e2n x\u01b0\u1edfng. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, b\u1edfi m\u00e1y m\u00f3c \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn d\u00f9ng s\u1ebd khi\u1ebfn gi\u00e1 th\u00e0nh giai \u0111o\u1ea1n sau th\u1ea5p h\u01a1n giai \u0111o\u1ea1n tr\u01b0\u1edbc d\u00f9 quy tr\u00ecnh kh\u00f4ng \u0111\u1ed5i, v\u00e0 bi\u1ebfn \u0111\u1ed9ng n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch r\u00f5 khi ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u00e1 th\u00e0nh gi\u1eefa c\u00e1c k\u1ef3 v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/p>\n<h3>2.4. Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/h3>\n<p>Nh\u00f3m n\u00e0y g\u1ed3m ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, thu\u00ea kho b\u00e3i, s\u1eeda ch\u1eefa thu\u00ea ngo\u00e0i ph\u1ee5c v\u1ee5 ph\u00e2n x\u01b0\u1edfng c\u00f9ng c\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t chung, v\u00ed d\u1ee5 chi ph\u00ed ti\u1ebfp \u0111\u1ed1i t\u00e1c ki\u1ec3m tra d\u00e2y chuy\u1ec1n hay b\u1ea3o hi\u1ec3m ch\u00e1y n\u1ed5 cho nh\u00e0 x\u01b0\u1edfng. Ri\u00eang kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u00e1t sinh t\u1ea1i ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh t\u00e0i kho\u1ea3n c\u1ea5p 2 \u0111\u1ed9c l\u1eadp 6275, v\u00ed d\u1ee5 ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u00ednh theo l\u01b0\u1ee3ng kh\u00ed th\u1ea3i, n\u01b0\u1edbc th\u1ea3i ph\u00e1t sinh t\u1eeb s\u1ea3n xu\u1ea5t.<\/p>\n<p>V\u1edbi d\u1ecbch v\u1ee5 mua ngo\u00e0i c\u00f3 t\u00ednh \u0111\u1ecbnh k\u1ef3 nh\u01b0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o tr\u00ec m\u00e1y m\u00f3c tr\u1ecdn g\u00f3i theo n\u0103m hay thu\u00ea kho theo qu\u00fd, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n b\u1ed5 \u0111\u1ec1u cho c\u00e1c k\u1ef3 trong ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng thay v\u00ec ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o k\u1ef3 thanh to\u00e1n. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap kho\u1ea3n chi ph\u00ed n\u00e0y gi\u1eefa c\u00e1c k\u1ef3 kh\u00f4ng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng ch\u1ec9 v\u00ec th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/p>\n<p>V\u1edbi chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, ch\u1eb3ng h\u1ea1n x\u1eed l\u00fd s\u1ef1 c\u1ed1 m\u00f4i tr\u01b0\u1eddng ngo\u00e0i k\u1ebf ho\u1ea1ch, n\u00ean ghi ch\u00fa r\u00f5 nguy\u00ean nh\u00e2n trong s\u1ed5 chi ti\u1ebft \u0111\u1ec3 thu\u1eadn ti\u1ec7n gi\u1ea3i tr\u00ecnh khi ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ban l\u00e3nh \u0111\u1ea1o.<\/p>\n<p>Nh\u00f3m chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i c\u0169ng l\u00e0 n\u01a1i d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c ph\u00e2n x\u01b0\u1edfng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng, v\u00ed d\u1ee5 m\u1ed9t nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ee5c v\u1ee5 chung cho hai, ba ph\u00e2n x\u01b0\u1edfng nh\u01b0ng ch\u1ec9 xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n t\u1ed5ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n th\u1ed1ng nh\u1ea5t ti\u00eau th\u1ee9c t\u00e1ch h\u00f3a \u0111\u01a1n ngay t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng, th\u01b0\u1eddng theo di\u1ec7n t\u00edch, s\u1ed1 l\u01b0\u1ee3ng m\u00e1y m\u00f3c ho\u1eb7c th\u1eddi gian b\u1ea3o tr\u00ec th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng ph\u00e2n x\u01b0\u1edfng, \u0111\u1ec3 tr\u00e1nh tranh c\u00e3i gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn khi \u0111\u1ed1i chi\u1ebfu chi ph\u00ed v\u00e0o cu\u1ed1i k\u1ef3. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh m\u1ea5y lo\u1ea1i theo t\u00ednh ch\u1ea5t bi\u1ebfn \u0111\u1ed9ng? Ph\u1ea7n sau s\u1ebd l\u00e0m r\u00f5.<\/p>\n<h2>3. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t chung: c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i<\/h2>\n<p>X\u00e9t theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n l\u01b0\u1ee3ng, kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i v\u1edbi c\u00e1ch ph\u00e2n b\u1ed5 kh\u00e1c nhau, v\u00e0 vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u k\u1ef3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh sau n\u00e0y.<\/p>\n<table>\n<thead>\n<tr>\n<th>Type of cost<\/th>\n<th>Characteristics<\/th>\n<th>For example<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Fixed costs<\/td>\n<td>Kh\u00f4ng \u0111\u1ed5i ho\u1eb7c \u00edt thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng, v\u00ec g\u1eafn v\u1edbi n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t s\u1eb5n c\u00f3 ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng n\u0103ng l\u1ef1c \u0111\u00f3<\/td>\n<td>Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c theo l\u1ecbch c\u1ed1 \u0111\u1ecbnh, l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh c\u1ee7a qu\u1ea3n \u0111\u1ed1c<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\n<td>T\u0103ng gi\u1ea3m theo s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf, ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1eeb c\u01b0\u1eddng \u0111\u1ed9 s\u1eed d\u1ee5ng m\u00e1y m\u00f3c<\/td>\n<td>V\u1eadt li\u1ec7u ph\u1ee5 d\u00f9ng b\u1ea3o tr\u00ec m\u00e1y khi v\u1eadn h\u00e0nh nhi\u1ec1u h\u01a1n, l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo ca, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc v\u1eadn h\u00e0nh m\u00e1y m\u00f3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c mang t\u00ednh h\u1ed7n h\u1ee3p, v\u1eeba c\u00f3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u1eeba c\u00f3 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i. Chi ph\u00ed \u0111i\u1ec7n n\u0103ng l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh: ph\u1ea7n ti\u1ec1n thu\u00ea bao c\u00f4ng su\u1ea5t c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n c\u00f2n l\u1ea1i bi\u1ebfn \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n ti\u00eau th\u1ee5. V\u1edbi c\u00e1c kho\u1ea3n h\u1ed7n h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang hai ph\u1ea7n d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u00f3a \u0111\u01a1n chi ti\u1ebft tr\u01b0\u1edbc khi x\u1ebfp v\u00e0o nh\u00f3m t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh g\u1ed9p c\u1ea3 kho\u1ea3n m\u1ee5c v\u00e0o m\u1ed9t nh\u00f3m g\u00e2y sai l\u1ec7ch khi ph\u00e2n b\u1ed5.<\/p>\n<p>X\u00e2y d\u1ef1ng danh m\u1ee5c c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung ngay t\u1eeb \u0111\u1ea7u n\u0103m, g\u1eafn nh\u00e3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c bi\u1ebfn \u0111\u1ed5i cho t\u1eebng kho\u1ea3n d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ph\u00e1t sinh, gi\u00fap k\u1ebf to\u00e1n \u00e1p m\u00e3 ph\u00e2n lo\u1ea1i ngay khi nh\u1eadp ch\u1ee9ng t\u1eeb trong k\u1ef3 thay v\u00ec ph\u1ea3i ph\u00e1n \u0111o\u00e1n l\u1ea1i t\u1eeb \u0111\u1ea7u m\u1ed7i l\u1ea7n c\u00f3 nghi\u1ec7p v\u1ee5 m\u1edbi. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang t\u1eeb kh\u00e2u ghi nh\u1eadn ban \u0111\u1ea7u ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian \u1edf b\u01b0\u1edbc ph\u00e2n b\u1ed5 gi\u00e1 th\u00e0nh cu\u1ed1i k\u1ef3.<\/p>\n<p>Sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi ph\u00e2n lo\u1ea1i l\u00e0 d\u1ef1a v\u00e0o c\u1ea3m t\u00ednh thay v\u00ec b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a kho\u1ea3n chi. M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n vi\u00ean m\u1eb7c \u0111\u1ecbnh x\u1ebfp m\u1ecdi chi ph\u00ed li\u00ean quan \u0111\u1ebfn m\u00e1y m\u00f3c v\u00e0o nh\u00f3m c\u1ed1 \u0111\u1ecbnh v\u00ec ngh\u0129 \u0111\u01a1n gi\u1ea3n l\u00e0 &#8220;chi ph\u00ed thi\u1ebft b\u1ecb th\u00ec c\u1ed1 \u0111\u1ecbnh&#8221;, trong khi th\u1ef1c t\u1ebf chi ph\u00ed b\u1ea3o tr\u00ec ph\u00e1t sinh theo gi\u1edd m\u00e1y ch\u1ea1y l\u1ea1i l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Ng\u01b0\u1ee3c l\u1ea1i, c\u00f3 tr\u01b0\u1eddng h\u1ee3p l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n v\u1eadn h\u00e0nh m\u00e1y theo ca c\u1ed1 \u0111\u1ecbnh b\u1ecb x\u1ebfp nh\u1ea7m v\u00e0o bi\u1ebfn \u0111\u1ed5i ch\u1ec9 v\u00ec g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, d\u00f9 b\u1ea3n ch\u1ea5t kho\u1ea3n l\u01b0\u01a1ng n\u00e0y kh\u00f4ng \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf trong k\u1ef3.<\/p>\n<p>Vi\u1ec7c t\u00e1ch b\u1ea1ch c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i c\u0169ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 theo c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng \u1edf ph\u1ea7n sau: n\u1ebfu g\u1ed9p chung hai lo\u1ea1i, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea7n lo\u1ea1i tr\u1eeb kh\u1ecfi gi\u00e1 th\u00e0nh khi ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf. V\u1eady l\u00e0m sao \u0111\u1ec3 ph\u00e2n b\u1ed5 hai lo\u1ea1i chi ph\u00ed n\u00e0y cho t\u1eebng s\u1ea3n ph\u1ea9m?<\/p>\n<h2>4. C\u00e1ch ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed n\u00e0y cho t\u1eebng s\u1ea3n ph\u1ea9m<\/h2>\n<p>V\u00ec kh\u00f4ng th\u1ec3 t\u00ednh tr\u1ef1c ti\u1ebfp cho t\u1eebng s\u1ea3n ph\u1ea9m, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ea7n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p tr\u01b0\u1edbc khi t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh. Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 kh\u00e1c nhau t\u00f9y chi ph\u00ed \u0111\u00f3 l\u00e0 c\u1ed1 \u0111\u1ecbnh hay bi\u1ebfn \u0111\u1ed5i, xu\u1ea5t ph\u00e1t t\u1eeb nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0 ch\u1ec9 ghi nh\u1eadn v\u00e0o gi\u00e1 th\u00e0nh ph\u1ea7n chi ph\u00ed g\u1eafn v\u1edbi m\u1ee9c s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf h\u1ee3p l\u00fd, tr\u00e1nh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0m bi\u1ebfn d\u1ea1ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. Quy tr\u00ecnh ph\u00e2n b\u1ed5 th\u01b0\u1eddng g\u1ed3m 3 b\u01b0\u1edbc:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3, t\u00e1ch ri\u00eang ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t (s\u1ed1 gi\u1edd m\u00e1y ch\u1ea1y, s\u1ed1 gi\u1edd c\u00f4ng lao \u0111\u1ed9ng, ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng quy \u0111\u1ed5i).<\/li>\n<li>T\u00ednh \u0111\u01a1n gi\u00e1 ph\u00e2n b\u1ed5 cho m\u1ed7i \u0111\u01a1n v\u1ecb ti\u00eau th\u1ee9c, r\u1ed3i nh\u00e2n v\u1edbi s\u1ed1 ti\u00eau th\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh \u1edf t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed (s\u1ea3n ph\u1ea9m, l\u1ec7nh s\u1ea3n xu\u1ea5t ho\u1eb7c ph\u00e2n x\u01b0\u1edfng).<\/li>\n<\/ol>\n<h3>4.1. Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh theo c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng<\/h3>\n<p>Ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m d\u1ef1a tr\u00ean c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng c\u1ee7a m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, t\u1ee9c m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng trung b\u00ecnh m\u00e0 ph\u00e2n x\u01b0\u1edfng \u0111\u1ea1t \u0111\u01b0\u1ee3c trong \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng t\u00ednh c\u00e1c \u0111\u1ee3t ng\u1eebng s\u1ea3n xu\u1ea5t do s\u1ef1 c\u1ed1 hay b\u1ea3o tr\u00ec \u0111\u1ed9t xu\u1ea5t. N\u1ebfu s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf cao h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u1eabn ph\u00e2n b\u1ed5 theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, v\u00ec l\u00fac n\u00e0y ph\u00e2n x\u01b0\u1edfng \u0111ang v\u1eadn h\u00e0nh v\u01b0\u1ee3t c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf n\u00ean to\u00e0n b\u1ed9 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf \u0111\u1ec1u h\u1ee3p l\u00fd \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, 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 ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh theo m\u1ee9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng theo s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf v\u00e0 ph\u1ea7n \u0111\u00e3 ph\u00e2n b\u1ed5 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho m\u00e0 ghi nh\u1eadn th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, nh\u1eb1m tr\u00e1nh ph\u1ea3n \u00e1nh sai gi\u00e1 tr\u1ecb t\u1ed3n kho khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t.<\/p>\n<p>C\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i con s\u1ed1 c\u1ed1 \u0111\u1ecbnh m\u00e3i m\u00e3i m\u00e0 c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, th\u01b0\u1eddng l\u00e0 h\u1eb1ng n\u0103m, d\u1ef1a tr\u00ean n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf c\u1ee7a m\u00e1y m\u00f3c, k\u1ebf ho\u1ea1ch b\u1ea3o tr\u00ec v\u00e0 s\u1ed1 ca s\u1ea3n xu\u1ea5t d\u1ef1 ki\u1ebfn. Khi \u0111\u1ea7u t\u01b0 th\u00eam m\u00e1y m\u00f3c ho\u1eb7c m\u1edf r\u1ed9ng ca s\u1ea3n xu\u1ea5t, c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh lu\u00f4n ph\u1ea3n \u00e1nh \u0111\u00fang n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t hi\u1ec7n t\u1ea1i, tr\u00e1nh \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c c\u00f4ng su\u1ea5t \u0111\u00e3 l\u1ed7i th\u1eddi khi\u1ebfn gi\u00e1 th\u00e0nh t\u00ednh ra sai l\u1ec7ch so v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n<h3>4.2. Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh<\/h3>\n<p>Kh\u00e1c v\u1edbi ph\u1ea7n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, kh\u00f4ng ph\u1ee5 thu\u1ed9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. V\u00ec b\u1ea3n ch\u1ea5t chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u00e3 t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf, ph\u00e2n b\u1ed5 theo s\u1ed1 ph\u00e1t sinh th\u1ef1c t\u1ebf s\u1ebd ph\u1ea3n \u00e1nh \u0111\u00fang kho\u1ea3n chi ph\u00ed n\u00e0y m\u00e0 kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c c\u00f4ng su\u1ea5t tham chi\u1ebfu nh\u01b0 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u1ed5 bi\u1ebfn cho c\u1ea3 hai lo\u1ea1i chi ph\u00ed l\u00e0 s\u1ed1 gi\u1edd m\u00e1y ch\u1ea1y, s\u1ed1 gi\u1edd c\u00f4ng lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh quy \u0111\u1ed5i, t\u00f9y \u0111\u1eb7c th\u00f9 d\u00e2y chuy\u1ec1n c\u1ee7a t\u1eebng doanh nghi\u1ec7p. C\u1ea7n ch\u1ecdn ti\u00eau th\u1ee9c nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 \u0111\u1ec3 gi\u00e1 th\u00e0nh c\u00e1c k\u1ef3 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi nhau, tr\u00e1nh \u0111\u1ed5i ti\u00eau th\u1ee9c li\u00ean t\u1ee5c khi\u1ebfn bi\u1ebfn \u0111\u1ed9ng gi\u00e1 th\u00e0nh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed th\u1ef1c t\u1ebf.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u s\u1ea3n ph\u1ea9m tr\u00ean c\u00f9ng d\u00e2y chuy\u1ec1n, ti\u00eau th\u1ee9c s\u1ed1 gi\u1edd m\u00e1y ch\u1ea1y th\u01b0\u1eddng ch\u00ednh x\u00e1c h\u01a1n ti\u00eau th\u1ee9c s\u1ea3n l\u01b0\u1ee3ng v\u00ec c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 c\u00f3 th\u1eddi gian gia c\u00f4ng kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 d\u00f9 c\u00f9ng thu\u1ed9c m\u1ed9t \u0111\u01a1n h\u00e0ng. V\u1edbi d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t h\u00e0ng lo\u1ea1t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ed3ng nh\u1ea5t, ti\u00eau th\u1ee9c s\u1ea3n l\u01b0\u1ee3ng quy \u0111\u1ed5i th\u01b0\u1eddng \u0111\u01a1n gi\u1ea3n h\u01a1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ea7n thi\u1ebft, gi\u00fap k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 gi\u1edd m\u00e1y cho t\u1eebng l\u1ec7nh s\u1ea3n xu\u1ea5t ri\u00eang l\u1ebb.<\/p>\n<p>Doanh nghi\u1ec7p n\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 bi\u1ebfn \u0111\u1ed5i m\u1ed7i khi thay \u0111\u1ed5i quy tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c b\u1ed5 sung d\u00e2y chuy\u1ec1n m\u1edbi, thay v\u00ec gi\u1eef nguy\u00ean ti\u00eau th\u1ee9c c\u0169 trong khi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3. Vi\u1ec7c r\u00e0 so\u00e1t n\u00e0y n\u00ean th\u1ef1c hi\u1ec7n song song v\u1edbi \u0111\u1ee3t r\u00e0 so\u00e1t c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng h\u1eb1ng n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u1ea3 hai lo\u1ea1i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 lu\u00f4n ph\u1ea3n \u00e1nh \u0111\u00fang \u0111\u1eb7c th\u00f9 v\u1eadn h\u00e0nh hi\u1ec7n t\u1ea1i c\u1ee7a ph\u00e2n x\u01b0\u1edfng.<\/p>\n<h3>4.3. V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh ph\u00e2n b\u1ed5<\/h3>\n<p>Gi\u1ea3 \u0111\u1ecbnh trong k\u1ef3, ph\u00e2n x\u01b0\u1edfng t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c 200 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 100 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thu\u1ed9c kho\u1ea3n m\u1ee5c n\u00e0y. C\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng c\u1ee7a ph\u00e2n x\u01b0\u1edfng l\u00e0 10.000 s\u1ea3n ph\u1ea9m\/k\u1ef3, nh\u01b0ng th\u1ef1c t\u1ebf ch\u1ec9 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c 8.000 s\u1ea3n ph\u1ea9m. Ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ch\u1ec9 ph\u00e2n b\u1ed5 theo c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng, t\u1ee9c t\u00ednh cho 8.000 s\u1ea3n ph\u1ea9m v\u1edbi \u0111\u01a1n gi\u00e1 20.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m (200 tri\u1ec7u \u0111\u1ed3ng chia cho 10.000 s\u1ea3n ph\u1ea9m), t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 160 tri\u1ec7u \u0111\u1ed3ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh; 40 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i ghi nh\u1eadn th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, kh\u00f4ng t\u00ednh v\u00e0o h\u00e0ng t\u1ed3n kho.<\/p>\n<p>To\u00e0n b\u1ed9 100 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft cho 8.000 s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 12.500 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m. Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh m\u1ed7i s\u1ea3n ph\u1ea9m trong k\u1ef3 n\u00e0y l\u00e0 32.500 \u0111\u1ed3ng (20.000 \u0111\u1ed3ng ph\u1ea7n c\u1ed1 \u0111\u1ecbnh c\u1ed9ng 12.500 \u0111\u1ed3ng ph\u1ea7n bi\u1ebfn \u0111\u1ed5i), d\u00f9 t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u1ec9 260 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh.<\/p>\n<p>N\u1ebfu gi\u1ea3 \u0111\u1ecbnh ph\u00e2n x\u01b0\u1edfng tr\u00ean s\u1ea3n xu\u1ea5t hai lo\u1ea1i s\u1ea3n ph\u1ea9m A v\u00e0 B v\u1edbi m\u1ee9c ti\u00eau hao gi\u1edd m\u00e1y kh\u00e1c nhau, v\u00ed d\u1ee5 s\u1ea3n ph\u1ea9m A c\u1ea7n 2 gi\u1edd m\u00e1y\/s\u1ea3n ph\u1ea9m v\u00e0 s\u1ea3n ph\u1ea9m B c\u1ea7n 1 gi\u1edd m\u00e1y\/s\u1ea3n ph\u1ea9m, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n b\u1ed5 c\u1ea3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i theo t\u1ef7 l\u1ec7 gi\u1edd m\u00e1y ti\u00eau hao th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i thay v\u00ec chia \u0111\u1ec1u theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap s\u1ea3n ph\u1ea9m A, v\u1ed1n ti\u00eau hao m\u00e1y m\u00f3c nhi\u1ec1u h\u01a1n, g\u00e1nh t\u1ef7 tr\u1ecdng chi ph\u00ed s\u1ea3n xu\u1ea5t chung cao h\u01a1n s\u1ea3n ph\u1ea9m B m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u1ecbnh gi\u00e1 b\u00e1n sai l\u1ec7ch gi\u1eefa hai d\u00f2ng s\u1ea3n ph\u1ea9m ch\u1ec9 v\u00ec \u00e1p chung m\u1ed9t m\u1ee9c ph\u00e2n b\u1ed5 theo \u0111\u1ea7u s\u1ea3n ph\u1ea9m.<\/p>\n<p>T\u00f3m t\u1eaft l\u1ea1i v\u00ed d\u1ee5 tr\u00ean:<\/p>\n<table>\n<thead>\n<tr>\n<th>Kho\u1ea3n m\u1ee5c<\/th>\n<th>T\u1ed5ng ph\u00e1t sinh<\/th>\n<th>C\u00e1ch ph\u00e2n b\u1ed5<\/th>\n<th>V\u00e0o gi\u00e1 th\u00e0nh<\/th>\n<th>C\u00f2n l\u1ea1i (gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Fixed costs<\/td>\n<td>200 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td>Theo c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng (10.000 s\u1ea3n ph\u1ea9m) \u2192 20.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m<\/td>\n<td>160 tri\u1ec7u \u0111\u1ed3ng (8.000 s\u1ea3n ph\u1ea9m)<\/td>\n<td>40 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\n<td>100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td>Theo s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf (8.000 s\u1ea3n ph\u1ea9m) \u2192 12.500 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m<\/td>\n<td>100 tri\u1ec7u \u0111\u1ed3ng (8.000 s\u1ea3n ph\u1ea9m)<\/td>\n<td>0 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Total<\/strong><\/td>\n<td><strong>300 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/td>\n<td>\u2014<\/td>\n<td><strong>260 tri\u1ec7u \u0111\u1ed3ng (32.500 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m)<\/strong><\/td>\n<td><strong>40 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda nghi\u1ec7p v\u1ee5 mang t\u00ednh gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 h\u00ecnh dung c\u00e1ch \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5, kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf. Sau khi ph\u00e2n b\u1ed5, kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u?<\/p>\n<h2>5. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung &#8211; T\u00e0i kho\u1ea3n 627<\/h2>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 627, v\u1edbi 7 t\u00e0i kho\u1ea3n c\u1ea5p 2 t\u01b0\u01a1ng \u1ee9ng t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u01b0\u1edbc: 6271, 6272, 6273, 6274, 6275, 6277 v\u00e0 6278. Vi\u1ec7c m\u1edf \u0111\u1ee7 c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 gi\u00fap ki\u1ec3m so\u00e1t c\u01a1 c\u1ea5u chi ph\u00ed theo t\u1eebng lo\u1ea1i ngu\u1ed3n l\u1ef1c, thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o m\u1ed9t con s\u1ed1 t\u1ed5ng h\u1ee3p kh\u00f3 ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n khi doanh nghi\u1ec7p mu\u1ed1n l\u1eadp b\u00e1o c\u00e1o ph\u00e2n t\u00edch chi ph\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb.<\/p>\n<h3>5.1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 627<\/h3>\n<p>B\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 627 ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3. B\u00ean C\u00f3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ghi gi\u1ea3m kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3, v\u00ed d\u1ee5 kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i, v\u00e0 k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c k\u1ebft chuy\u1ec3n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 do s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. T\u00e0i kho\u1ea3n 627 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00ec to\u00e0n b\u1ed9 chi ph\u00ed t\u1eadp h\u1ee3p ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n h\u1ebft, v\u00e0 c\u1ea7n m\u1edf chi ti\u1ebft theo t\u1eebng ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c. T\u00f3m t\u1eaft k\u1ebft c\u1ea5u:<\/p>\n<table>\n<thead>\n<tr>\n<th>B\u00ean<\/th>\n<th>Content<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u00ean N\u1ee3<\/td>\n<td>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td>B\u00ean C\u00f3<\/td>\n<td>C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed (n\u1ebfu c\u00f3) v\u00e0 s\u1ed1 k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/td>\n<td>Kh\u00f4ng c\u00f3 \u2014 to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh ph\u1ea3i k\u1ebft chuy\u1ec3n h\u1ebft trong k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c h\u1ea1ch to\u00e1n g\u1ed3m hai giai \u0111o\u1ea1n t\u00e1ch bi\u1ec7t trong k\u1ef3 k\u1ebf to\u00e1n. Giai \u0111o\u1ea1n \u0111\u1ea7u l\u00e0 t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 627 theo t\u1eebng t\u00e0i kho\u1ea3n c\u1ea5p 2, d\u1ef1a tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c nh\u01b0 b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu xu\u1ea5t kho, b\u1ea3ng t\u00ednh kh\u1ea5u hao, h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5. Giai \u0111o\u1ea1n sau, v\u00e0o cu\u1ed1i k\u1ef3, l\u00e0 ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u00e3 t\u1eadp h\u1ee3p sang t\u00e0i kho\u1ea3n 154 \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh, theo \u0111\u00fang ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 v\u00e0 nguy\u00ean t\u1eafc c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u00ean.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, n\u00ean l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo t\u1eebng ph\u00e2n x\u01b0\u1edfng v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3, \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u00e2n s\u00e1ch \u0111\u00e3 l\u1eadp, \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm ph\u00e2n x\u01b0\u1edfng n\u00e0o c\u00f3 chi ph\u00ed v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch b\u1ea5t th\u01b0\u1eddng tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t b\u01b0\u1edbc ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh.<\/p>\n<p>Tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu t\u1ed5ng ph\u00e1t sinh N\u1ee3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n c\u1ea5p 2 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng t\u01b0\u01a1ng \u1ee9ng, v\u00ed d\u1ee5 t\u1ed5ng ph\u00e1t sinh C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 334 d\u00f9ng tr\u1ea3 l\u01b0\u01a1ng ph\u00e2n x\u01b0\u1edfng ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 \u0111\u00e3 ghi N\u1ee3 t\u00e0i kho\u1ea3n 627 chi ti\u1ebft 6271 c\u1ed9ng ph\u1ea7n l\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn kh\u00e1c n\u1ebfu c\u00f3. B\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm sai s\u00f3t h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n c\u1ea5p 2 ho\u1eb7c nh\u1ea7m ph\u00e2n x\u01b0\u1edfng tr\u01b0\u1edbc khi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh cu\u1ed1i c\u00f9ng.<\/p>\n<h3>5.2. M\u1ed9t s\u1ed1 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ph\u1ed5 bi\u1ebfn<\/h3>\n<table>\n<thead>\n<tr>\n<th>Profession<\/th>\n<th>The account<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e1t sinh chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng<\/td>\n<td>N\u1ee3 TK 627 (6271) \/ C\u00f3 TK 334, 338<\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t kho v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng chung cho ph\u00e2n x\u01b0\u1edfng<\/td>\n<td>N\u1ee3 TK 627 (6272, 6273) \/ C\u00f3 TK 152, 153, ho\u1eb7c C\u00f3 TK 242 n\u1ebfu l\u00e0 ph\u1ea7n ph\u00e2n b\u1ed5 d\u1ea7n c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gi\u00e1 tr\u1ecb l\u1edbn<\/td>\n<\/tr>\n<tr>\n<td>Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/td>\n<td>N\u1ee3 TK 627 (6274) \/ C\u00f3 TK 214<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh chi ph\u00ed thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i ph\u00e2n x\u01b0\u1edfng<\/td>\n<td>N\u1ee3 TK 627 (6275) \/ C\u00f3 TK 333 ho\u1eb7c TK 111, 112 n\u1ebfu n\u1ed9p tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/td>\n<td>N\u1ee3 TK 627 (6277, 6278) \/ C\u00f3 TK 111, 112, 331<\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed<\/td>\n<td>N\u1ee3 TK 154 \/ C\u00f3 TK 627; ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 do s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng ghi N\u1ee3 TK 632 \/ C\u00f3 TK 627<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n t\u1ea1i ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c thu h\u1ed3i, ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/td>\n<td>N\u1ee3 TK 111, 112, 138 \/ C\u00f3 TK 627<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c b\u00fat to\u00e1n tr\u00ean \u0111\u1ec1u tu\u00e2n theo nguy\u00ean t\u1eafc chung: m\u1ecdi chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, d\u00f9 l\u00e0 chi ph\u00ed nh\u00e2n s\u1ef1, v\u1eadt t\u01b0, kh\u1ea5u hao hay d\u1ecbch v\u1ee5 mua ngo\u00e0i, \u0111\u1ec1u ghi N\u1ee3 t\u00e0i kho\u1ea3n 627 chi ti\u1ebft theo \u0111\u00fang t\u00e0i kho\u1ea3n c\u1ea5p 2 t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c \u0111\u00e3 s\u1eed d\u1ee5ng. Vi\u1ec7c ghi \u0111\u00fang t\u00e0i kho\u1ea3n c\u1ea5p 2 ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec g\u1ed9p chung v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n 627 t\u1ed5ng, l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u01b0\u1edbc ph\u00e2n t\u00edch c\u01a1 c\u1ea5u chi ph\u00ed cu\u1ed1i k\u1ef3 c\u00f3 \u00fd ngh\u0129a, v\u00ec n\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng bi\u1ebft kho\u1ea3n m\u1ee5c n\u00e0o \u0111ang t\u0103ng b\u1ea5t th\u01b0\u1eddng \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/p>\n<p>M\u1ed9t \u0111i\u1ec3m d\u1ec5 nh\u1ea7m l\u1eabn khi h\u1ea1ch to\u00e1n l\u00e0 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3: k\u1ebf to\u00e1n m\u1edbi th\u01b0\u1eddng k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 627 sang t\u00e0i kho\u1ea3n 154 m\u00e0 qu\u00ean t\u00e1ch ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 do s\u1ea3n xu\u1ea5t d\u01b0\u1edbi c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. Ph\u1ea7n n\u00e0y ph\u1ea3i ghi ri\u00eang v\u00e0o t\u00e0i kho\u1ea3n 632 theo \u0111\u00fang nguy\u00ean t\u1eafc \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c ph\u00e2n b\u1ed5, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o t\u00e0i kho\u1ea3n 154 c\u00f9ng v\u1edbi ph\u1ea7n \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ee3p l\u1ec7, n\u1ebfu kh\u00f4ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 s\u1ebd b\u1ecb ph\u1ea3n \u00e1nh cao h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, hai giai \u0111o\u1ea1n t\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n n\u00eau tr\u00ean c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n n\u1ebfu ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c khai b\u00e1o s\u1eb5n trong h\u1ec7 th\u1ed1ng, gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng thao t\u00e1c th\u1ee7 c\u00f4ng v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3 so v\u1edbi vi\u1ec7c t\u00ednh to\u00e1n l\u1ea1i t\u1eeb \u0111\u1ea7u tr\u00ean Excel. V\u00ec t\u00e0i kho\u1ea3n 627 ph\u1ea3i t\u1ed5ng h\u1ee3p t\u1eeb nhi\u1ec1u ngu\u1ed3n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, \u0111\u00e2y c\u0169ng l\u00e0 ph\u1ea7n d\u1ec5 sai s\u00f3t nh\u1ea5t n\u1ebfu doanh nghi\u1ec7p v\u1eabn theo d\u00f5i th\u1ee7 c\u00f4ng tr\u00ean nhi\u1ec1u file r\u1eddi r\u1ea1c, \u0111\u1eb7c bi\u1ec7t khi c\u00e1c b\u00fat to\u00e1n \u0111\u1ed1i \u1ee9ng n\u1eb1m r\u1ea3i r\u00e1c \u1edf nhi\u1ec1u ph\u1ea7n h\u00e0nh kh\u00e1c nhau nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. V\u00ec sao doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t kho\u1ea3n chi n\u00e0y?<\/p>\n<h2>6. V\u00ec sao doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t kho\u1ea3n chi n\u00e0y? Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u<\/h2>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t g\u1eb7p kh\u00f3 kh\u0103n khi t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y, xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn sau.<\/p>\n<ul>\n<li>Ph\u00e2n b\u1ed5 th\u1ee7 c\u00f4ng tr\u00ean Excel d\u1ec5 sai ti\u00eau th\u1ee9c: khi c\u00f3 nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u s\u1ea3n ph\u1ea9m v\u00e0 nhi\u1ec1u ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i chi ph\u00ed, k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd b\u1eb1ng file Excel r\u1ea5t d\u1ec5 nh\u1ea7m c\u00f4ng th\u1ee9c ho\u1eb7c d\u00f9ng sai ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c k\u1ef3, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ph\u00e2n x\u01b0\u1edfng v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1ecb t\u00ednh sai li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi.<\/li>\n<li>Kh\u00f3 theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed theo th\u1eddi gian th\u1ef1c: khi s\u1ed1 li\u1ec7u ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban l\u00e3nh \u0111\u1ea1o kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c ngay bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng \u1edf t\u1eebng ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi, khi\u1ebfn hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t n\u00f3i chung b\u1ecb suy gi\u1ea3m.<\/li>\n<li>Thi\u1ebfu li\u00ean k\u1ebft d\u1eef li\u1ec7u gi\u1eefa c\u00e1c kh\u00e2u t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t: khi \u0111\u1ecbnh m\u1ee9c, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t v\u00e0 s\u1ed1 li\u1ec7u chi ph\u00ed th\u1ef1c t\u1ebf n\u1eb1m \u1edf c\u00e1c h\u1ec7 th\u1ed1ng ho\u1eb7c file t\u00e1ch r\u1eddi, k\u1ebf to\u00e1n m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng, d\u1ec5 b\u1ecf s\u00f3t ho\u1eb7c tr\u00f9ng l\u1eb7p kho\u1ea3n chi khi t\u1ed5ng h\u1ee3p cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<p>Ba nguy\u00ean nh\u00e2n n\u00e0y th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t hi\u1ec7n ri\u00eang l\u1ebb m\u00e0 c\u1ed9ng h\u01b0\u1edfng v\u1edbi nhau: khi ph\u00e2n b\u1ed5 sai ti\u00eau th\u1ee9c l\u1ea1i thi\u1ebfu c\u00f4ng c\u1ee5 theo d\u00f5i th\u1eddi gian th\u1ef1c, sai s\u00f3t c\u00f3 th\u1ec3 k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc khi k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c th\u00f4ng qua vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00e1 th\u00e0nh v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. V\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 s\u1ea3n xu\u1ea5t c\u00e0ng l\u1edbn, s\u1ed1 ph\u00e2n x\u01b0\u1edfng v\u00e0 d\u00f2ng s\u1ea3n ph\u1ea9m c\u00e0ng nhi\u1ec1u, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng h\u1ea1n ch\u1ebf n\u00e0y \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh c\u00e0ng \u0111\u00e1ng k\u1ec3.<\/p>\n<p>H\u1eadu qu\u1ea3 th\u01b0\u1eddng th\u1ea5y nh\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1ecb t\u00ednh sai k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp m\u00e0 kh\u00f4ng ai ph\u00e1t hi\u1ec7n, v\u00ec m\u1ed7i k\u1ef3 ch\u1ec9 ch\u00eanh l\u1ec7ch m\u1ed9t kho\u1ea3n nh\u1ecf nh\u01b0ng c\u1ed9ng d\u1ed3n theo th\u1eddi gian s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m. Khi ph\u00e1t hi\u1ec7n ra sai l\u1ec7ch, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 li\u1ec7u, t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<p>\u0110\u1ec3 kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf tr\u00ean, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u d\u00f2ng s\u1ea3n ph\u1ea9m n\u00ean c\u00e2n nh\u1eafc \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb chuy\u00ean bi\u1ec7t thay cho c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng. Accnet ERP &#8211; ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n chi ph\u00ed gi\u00e1 th\u00e0nh h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo \u0111\u00fang ti\u00eau th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp, c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u theo th\u1eddi gian th\u1ef1c cho t\u1eebng ph\u00e2n x\u01b0\u1edfng, gi\u1ea3m \u0111\u00e1ng k\u1ec3 sai s\u00f3t t\u1eeb thao t\u00e1c th\u1ee7 c\u00f4ng v\u00e0 li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp v\u1edbi d\u1eef li\u1ec7u k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t \u0111\u1ec3 c\u1ea3nh b\u00e1o s\u1edbm khi chi ph\u00ed v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/p>\n<p>Ngo\u00e0i vi\u1ec7c t\u1ef1 \u0111\u1ed9ng h\u00f3a kh\u00e2u ph\u00e2n b\u1ed5, m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00edch h\u1ee3p c\u00f2n gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban l\u00e3nh \u0111\u1ea1o theo d\u00f5i b\u00e1o c\u00e1o c\u01a1 c\u1ea5u chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo t\u1eebng ph\u00e2n x\u01b0\u1edfng, t\u1eebng kho\u1ea3n m\u1ee5c ngay tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng v\u1edbi d\u1eef li\u1ec7u s\u1ea3n xu\u1ea5t, thay v\u00ec ph\u1ea3i t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng t\u1eeb nhi\u1ec1u ngu\u1ed3n r\u1eddi r\u1ea1c nh\u01b0 b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu xu\u1ea5t kho, b\u1ea3ng kh\u1ea5u hao. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb khi doanh nghi\u1ec7p c\u1ea7n ra quy\u1ebft \u0111\u1ecbnh nhanh, ch\u1eb3ng h\u1ea1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n ho\u1eb7c \u0111\u00e0m ph\u00e1n l\u1ea1i h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng v\u1eadt t\u01b0, d\u1ef1a tr\u00ean d\u1eef li\u1ec7u chi ph\u00ed c\u1eadp nh\u1eadt thay v\u00ec s\u1ed1 li\u1ec7u \u0111\u00e3 l\u1ed7i th\u1eddi t\u1eeb k\u1ef3 b\u00e1o c\u00e1o tr\u01b0\u1edbc.<\/p>\n<p>T\u00f3m l\u1ea1i, \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m nh\u01b0 Accnet ERP gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n theo \u0111\u00fang ti\u00eau th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp, gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n<li>C\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo th\u1eddi gian th\u1ef1c cho t\u1eebng ph\u00e2n x\u01b0\u1edfng.<\/li>\n<li>C\u1ea3nh b\u00e1o s\u1edbm khi chi ph\u00ed v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, d\u1ef1a tr\u00ean li\u00ean k\u1ebft v\u1edbi d\u1eef li\u1ec7u k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t.<\/li>\n<li>T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o c\u01a1 c\u1ea5u chi ph\u00ed theo ph\u00e2n x\u01b0\u1edfng, kho\u1ea3n m\u1ee5c ngay tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng, ph\u1ee5c v\u1ee5 ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li>\n<\/ul>\n<h2>7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p><strong>C\u00f3 bao g\u1ed3m chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp kh\u00f4ng?<\/strong><\/p>\n<p>Kh\u00f4ng. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng bao g\u1ed3m chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp. \u0110\u00e2y l\u00e0 ba kho\u1ea3n m\u1ee5c t\u00e1ch bi\u1ec7t trong c\u01a1 c\u1ea5u gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, m\u1ed7i kho\u1ea3n theo d\u00f5i tr\u00ean m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang l\u00e0 621, 622 v\u00e0 627, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p chung khi t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p><strong>H\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/strong><\/p>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, chi ti\u1ebft theo 7 t\u00e0i kho\u1ea3n c\u1ea5p 2 t\u01b0\u01a1ng \u1ee9ng t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u00ean.<\/p>\n<p><strong>Ph\u1ea7n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 h\u1ebft \u0111\u01b0\u1ee3c x\u1eed l\u00fd ra sao?<\/strong><\/p>\n<p>Khi 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 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ebd ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, tr\u00e1nh ph\u1ea3n \u00e1nh sai l\u1ec7ch gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><strong>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng?<\/strong><\/p>\n<p>V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ch\u1ec9 ph\u00e1t sinh \u1edf doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m t\u1ea1i ph\u00e2n x\u01b0\u1edfng. Doanh nghi\u1ec7p thu\u1ea7n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c d\u1ecbch v\u1ee5, kh\u00f4ng t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, th\u01b0\u1eddng kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 627 m\u00e0 theo d\u00f5i c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung qua t\u00e0i kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng, t\u00f9y v\u00e0o b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, ch\u1ec9 ph\u1ea7n chi ph\u00ed ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 627, ph\u1ea7n c\u00f2n l\u1ea1i v\u1eabn theo d\u00f5i \u1edf c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng nh\u01b0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 kho\u1ea3n m\u1ee5c quan tr\u1ecdng trong c\u01a1 c\u1ea5u gi\u00e1 th\u00e0nh, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p t\u1eadp h\u1ee3p \u0111\u00fang kho\u1ea3n m\u1ee5c, ph\u00e2n lo\u1ea1i r\u00f5 c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i, \u00e1p d\u1ee5ng \u0111\u00fang ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 m\u1edbi \u0111\u1ea3m b\u1ea3o gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t. V\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng v\u00e0 d\u00f2ng s\u1ea3n ph\u1ea9m, \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean bi\u1ec7t nh\u01b0 Accnet ERP gi\u00fap qu\u00e1 tr\u00ecnh t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed n\u00e0y di\u1ec5n ra ch\u00ednh x\u00e1c, nhanh h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng tr\u00ean Excel.<\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 c\u00e1c kho\u1ea3n chi ph\u1ee5c v\u1ee5 chung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i ph\u00e2n x\u01b0\u1edfng, kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3 nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u hay nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53270,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[186],"class_list":["post-53122","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\/53122","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=53122"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53122\/revisions"}],"predecessor-version":[{"id":53269,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53122\/revisions\/53269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53270"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}