{"id":53369,"date":"2026-09-15T17:18:25","date_gmt":"2026-09-15T10:18:25","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53369"},"modified":"2026-09-15T17:24:59","modified_gmt":"2026-09-15T10:24:59","slug":"chi-phi-san-xuat-va-gia-thanh-san-pham","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-san-xuat-va-gia-thanh-san-pham\/","title":{"rendered":"Ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, c\u00f4ng th\u1ee9c t\u00ednh"},"content":{"rendered":"

Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong> l\u00e0 hai ch\u1ec9 ti\u00eau c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft, c\u00f9ng ph\u1ea3n \u00e1nh hao ph\u00ed lao \u0111\u1ed9ng doanh nghi\u1ec7p b\u1ecf ra nh\u01b0ng kh\u00e1c nhau v\u1ec1 ph\u1ea1m vi: chi ph\u00ed g\u1eafn v\u1edbi t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, gi\u00e1 th\u00e0nh g\u1eafn v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh. N\u1eafm \u0111\u00fang m\u1ed1i quan h\u1ec7 n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c, ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

Kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean m\u1edbi v\u00e0o ngh\u1ec1 nh\u1ea7m l\u1eabn hai ch\u1ec9 ti\u00eau n\u00e0y, d\u00f9ng l\u1eabn l\u1ed9n s\u1ed1 li\u1ec7u chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 \u0111\u1ec3 b\u00e1o gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, d\u1eabn \u0111\u1ebfn gi\u00e1 b\u00e1n t\u00ednh sai ho\u1eb7c b\u00e1o c\u00e1o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y c\u00e0ng d\u1ec5 x\u1ea3y ra \u1edf doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ea3n ph\u1ea9m d\u1edf dang chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c k\u1ef3.<\/p>\n

Trong b\u00e0i vi\u1ebft n\u00e0y, L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap ch\u1ecb em k\u1ebf to\u00e1n l\u00e0m r\u00f5 \u0111i\u1ec3m gi\u1ed1ng, \u0111i\u1ec3m kh\u00e1c nhau, c\u00f4ng th\u1ee9c t\u00ednh, \u00fd ngh\u0129a qu\u1ea3n tr\u1ecb c\u1ee7a m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>\n

1. Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m gi\u1ed1ng nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/h2>\n

Tr\u01b0\u1edbc khi ph\u00e2n bi\u1ec7t, c\u1ea7n th\u1ea5y r\u00f5 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i hai kh\u00e1i ni\u1ec7m t\u00e1ch r\u1eddi, m\u00e0 c\u00f3 chung b\u1ea3n ch\u1ea5t kinh t\u1ebf, lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi nhau trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh.<\/p>\n

C\u1ea3 hai ch\u1ec9 ti\u00eau \u0111\u1ec1u l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u1ee7a hao ph\u00ed lao \u0111\u1ed9ng s\u1ed1ng (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), lao \u0111\u1ed9ng v\u1eadt h\u00f3a (nguy\u00ean v\u1eadt li\u1ec7u, kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb) m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. N\u00f3i c\u00e1ch kh\u00e1c, c\u1ea3 chi ph\u00ed s\u1ea3n xu\u1ea5t l\u1eabn gi\u00e1 th\u00e0nh \u0111\u1ec1u \u0111o l\u01b0\u1eddng c\u00f9ng m\u1ed9t lo\u1ea1i hao ph\u00ed, ch\u1ec9 kh\u00e1c nhau \u1edf g\u00f3c nh\u00ecn, ph\u1ea1m vi t\u00ednh to\u00e1n.<\/p>\n

V\u1ec1 m\u1eb7t x\u00e1c \u0111\u1ecbnh, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ch\u00ednh s\u1ed1 li\u1ec7u chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u00e3 t\u1eadp h\u1ee3p trong s\u1ed5 k\u1ebf to\u00e1n. Kh\u00f4ng th\u1ec3 t\u00ednh ra gi\u00e1 th\u00e0nh n\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0m \u0111\u1ea7u v\u00e0o, n\u00ean trong th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, hai ch\u1ec9 ti\u00eau n\u00e0y lu\u00f4n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y, x\u1eed l\u00fd song song v\u1edbi nhau, th\u01b0\u1eddng g\u1ecdi chung l\u00e0 “k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m”. Ch\u00ednh v\u00ec c\u00f9ng ph\u1ea3n \u00e1nh m\u1ed9t b\u1ea3n ch\u1ea5t kinh t\u1ebf, c\u00f3 quan h\u1ec7 nh\u00e2n qu\u1ea3 tr\u1ef1c ti\u1ebfp nh\u01b0 v\u1eady, nhi\u1ec1u ng\u01b0\u1eddi m\u1edbi h\u1ecdc k\u1ebf to\u00e1n d\u1ec5 nh\u1ea7m l\u1eabn, coi hai ch\u1ec9 ti\u00eau l\u00e0 m\u1ed9t.<\/p>\n

Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, s\u1ef1 g\u1eafn k\u1ebft gi\u1eefa hai ch\u1ec9 ti\u00eau c\u00f2n th\u1ec3 hi\u1ec7n \u1edf vi\u1ec7c ch\u00fang c\u00f9ng ph\u1ee5c v\u1ee5 m\u1ed9t m\u1ee5c ti\u00eau chung: gi\u00fap doanh nghi\u1ec7p tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi “s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m th\u1ef1c s\u1ef1 t\u1ed1n bao nhi\u00eau chi ph\u00ed”. Chi ph\u00ed s\u1ea3n xu\u1ea5t cho bi\u1ebft t\u1ed5ng ngu\u1ed3n l\u1ef1c \u0111\u00e3 b\u1ecf ra trong m\u1ed9t giai \u0111o\u1ea1n, c\u00f2n gi\u00e1 th\u00e0nh cho bi\u1ebft m\u1ee9c hao ph\u00ed b\u00ecnh qu\u00e2n tr\u00ean t\u1eebng \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m – hai g\u00f3c nh\u00ecn b\u1ed5 sung cho nhau, kh\u00f4ng thay th\u1ebf nhau.<\/p>\n

C\u0169ng v\u00ec c\u00f9ng \u0111o l\u01b0\u1eddng m\u1ed9t lo\u1ea1i hao ph\u00ed, d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 t\u00ednh hai ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng d\u00f9ng chung m\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n chi ph\u00ed, ch\u1ec9 kh\u00e1c nhau \u1edf c\u00e1ch t\u1ed5ng h\u1ee3p, ph\u1ea1m vi t\u00ednh cu\u1ed1i c\u00f9ng. \u0110\u00e2y l\u00e0 l\u00fd do ph\u1ea7n l\u1edbn gi\u00e1o tr\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u1ec1u tr\u00ecnh b\u00e0y chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong c\u00f9ng m\u1ed9t ch\u01b0\u01a1ng, thay v\u00ec t\u00e1ch th\u00e0nh hai ch\u1ee7 \u0111\u1ec1 ri\u00eang bi\u1ec7t.<\/p>\n

Tuy nhi\u00ean, gi\u1eefa ch\u00fang v\u1eabn t\u1ed3n t\u1ea1i nh\u1eefng kh\u00e1c bi\u1ec7t quan tr\u1ecdng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh. V\u1eady \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa hai ch\u1ec9 ti\u00eau n\u00e0y n\u1eb1m \u1edf \u0111\u00e2u?<\/p>\n

2. Ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/h2>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf hai kh\u00eda c\u1ea1nh: ph\u1ea1m vi t\u00ednh to\u00e1n, vai tr\u00f2 c\u1ee7a ph\u1ea7n chi ph\u00ed d\u1edf dang chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c k\u1ef3. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft \u0111i\u1ec3m kh\u00e1c bi\u1ec7t theo t\u1eebng ti\u00eau ch\u00ed \u0111\u1ec3 d\u1ec5 \u0111\u1ed1i chi\u1ebfu.<\/p>\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/strong><\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong><\/td>\nGi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong><\/td>\n<\/tr>\n
Ph\u1ea1m vi t\u00ednh<\/td>\nG\u1eafn v\u1edbi m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd, n\u0103m), kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh hay c\u00f2n d\u1edf dang<\/td>\nG\u1eafn v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u1ee5 thu\u1ed9c chi ph\u00ed ph\u00e1t sinh \u1edf k\u1ef3 n\u00e0o<\/td>\n<\/tr>\n
B\u1ea3n ch\u1ea5t s\u1ed1 li\u1ec7u<\/td>\nT\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3, b\u1ea5t k\u1ec3 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 xong hay ch\u01b0a<\/td>\nCh\u1ec9 t\u00ednh ph\u1ea7n chi ph\u00ed g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u00e3 lo\u1ea1i tr\u1eeb ph\u1ea7n d\u1edf dang<\/td>\n<\/tr>\n
Vai tr\u00f2 chi ph\u00ed d\u1edf dang<\/td>\nKh\u00f4ng c\u1ed9ng\/tr\u1eeb chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3<\/td>\nB\u1eaft bu\u1ed9c c\u1ed9ng chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3, tr\u1eeb chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 theo c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh<\/td>\n<\/tr>\n
Khi n\u00e0o hai s\u1ed1 li\u1ec7u b\u1eb1ng nhau<\/td>\nB\u1eb1ng gi\u00e1 th\u00e0nh khi kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3<\/td>\nB\u1eb1ng chi ph\u00ed s\u1ea3n xu\u1ea5t trong c\u00f9ng \u0111i\u1ec1u ki\u1ec7n tr\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.1. Ph\u1ea1m vi: g\u1eafn v\u1edbi k\u1ef3 k\u1ebf to\u00e1n hay kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh<\/h3>\n

S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ph\u1ea1m vi n\u00e0y l\u00fd gi\u1ea3i v\u00ec sao trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh hi\u1ebfm khi b\u1eb1ng nhau tuy\u1ec7t \u0111\u1ed1i – tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3, s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3 \u1edf ph\u1ea7n c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p.<\/p>\n

C\u00f3 th\u1ec3 h\u00ecnh dung \u0111\u01a1n gi\u1ea3n b\u1eb1ng h\u00ecnh \u1ea3nh m\u1ed9t “d\u00f2ng ch\u1ea3y” chi ph\u00ed: chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 l\u01b0\u1ee3ng n\u01b0\u1edbc \u0111\u1ed5 v\u00e0o b\u1ec3 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, c\u00f2n gi\u00e1 th\u00e0nh l\u00e0 l\u01b0\u1ee3ng n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c s\u1ef1 ch\u1ea3y ra kh\u1ecfi b\u1ec3 d\u01b0\u1edbi d\u1ea1ng s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh. N\u1ebfu b\u1ec3 c\u00f2n n\u01b0\u1edbc (s\u1ea3n ph\u1ea9m d\u1edf dang) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng s\u1ed5, l\u01b0\u1ee3ng n\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 “\u0111\u00e3 ch\u1ea3y ra”, n\u00ean ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a k\u1ef3 \u0111ang x\u00e9t.<\/p>\n

2.2. Vai tr\u00f2 c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3<\/h3>\n

Nguy\u00ean nh\u00e2n tr\u1ef1c ti\u1ebfp t\u1ea1o ra ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00ednh l\u00e0 ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3. \u0110\u00e2y l\u00e0 ph\u1ea7n chi ph\u00ed \u0111\u00e3 b\u1ecf ra cho s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh, ch\u01b0a th\u1ec3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a k\u1ef3 \u0111ang x\u00e9t. N\u1ebfu \u0111\u1ea7u k\u1ef3 doanh nghi\u1ec7p c\u00f3 s\u1eb5n s\u1ea3n ph\u1ea9m d\u1edf dang t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang, ph\u1ea7n chi ph\u00ed d\u1edf dang n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 hi\u1ec7n t\u1ea1i khi t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, cu\u1ed1i k\u1ef3 n\u1ebfu v\u1eabn c\u00f2n s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh, ph\u1ea7n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u1edf dang \u0111\u00f3 ph\u1ea3i tr\u1eeb ra kh\u1ecfi t\u1ed5ng chi ph\u00ed, ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh c\u1ee7a k\u1ef3 n\u00e0y m\u00e0 chuy\u1ec3n sang k\u1ef3 sau. Kho\u1ea3n chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 n\u00e0y sau \u0111\u00f3 tr\u1edf th\u00e0nh s\u1ed1 d\u1edf dang \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo, ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh \u1edf k\u1ef3 \u0111\u00f3.<\/p>\n

Ch\u00ednh c\u01a1 ch\u1ebf c\u1ed9ng tr\u1eeb chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 n\u00e0y l\u00e0 “c\u1ea7u n\u1ed1i” gi\u1eefa hai ch\u1ec9 ti\u00eau, c\u0169ng ch\u00ednh l\u00e0 n\u1ed9i dung c\u1ee7a c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ebd tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo. M\u1ee9c \u0111\u1ed9 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong m\u1ed9t k\u1ef3 ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o quy m\u00f4 s\u1ea3n ph\u1ea9m d\u1edf dang: doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo chu k\u1ef3 ng\u1eafn, \u00edt s\u1ea3n ph\u1ea9m d\u1edf dang t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed5 s\u1ebd c\u00f3 hai ch\u1ec9 ti\u00eau g\u1ea7n b\u1eb1ng nhau.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n h\u00e0ng l\u1edbn, chu k\u1ef3 d\u00e0i (nh\u01b0 \u0111\u00f3ng t\u00e0u, x\u00e2y d\u1ef1ng) th\u01b0\u1eddng c\u00f3 ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 gi\u1eefa hai s\u1ed1 li\u1ec7u n\u00e0y \u1edf m\u1ed7i k\u1ef3 b\u00e1o c\u00e1o. V\u1eady m\u1ed1i quan h\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua c\u00f4ng th\u1ee9c n\u00e0o?<\/p>\n

3. C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t<\/h2>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t qua m\u1ed9t c\u00f4ng th\u1ee9c duy nh\u1ea5t, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/p>\n

3.1. C\u00f4ng th\u1ee9c<\/h3>\n

C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

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Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m = 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 – Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n<\/blockquote>\n

V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00f4ng th\u1ee9c n\u00e0y ph\u1ea3n \u00e1nh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 g\u1ed1c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 – H\u00e0ng t\u1ed3n kho<\/a> (ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh 149\/2001\/Q\u0110-BTC): gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho (bao g\u1ed3m th\u00e0nh ph\u1ea9m) g\u1ed3m chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn, c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i. N\u00f3i c\u00e1ch kh\u00e1c, c\u00f4ng th\u1ee9c ch\u1ec9 t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 ph\u1ea7n chi ph\u00ed g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh, kh\u00f4ng g\u1ed9p c\u1ea3 ph\u1ea7n chi ph\u00ed c\u00f2n n\u1eb1m \u1edf s\u1ea3n ph\u1ea9m d\u1edf dang ch\u01b0a xong. Ba y\u1ebfu t\u1ed1 trong c\u00f4ng th\u1ee9c \u0111\u1ec1u l\u1ea5y tr\u1ef1c ti\u1ebfp t\u1eeb s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (TK 154):<\/p>\n