{"id":53370,"date":"2026-09-15T17:18:48","date_gmt":"2026-09-15T10:18:48","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53370"},"modified":"2026-09-15T17:24:50","modified_gmt":"2026-09-15T10:24:50","slug":"chi-phi-phai-tra","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-phai-tra\/","title":{"rendered":"Chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n CHU\u1ea8N Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"

Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/strong> l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a ph\u00e1t sinh ho\u1eb7c ch\u01b0a chi tr\u1ea3, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 335 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC).<\/p>\n

Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean ch\u1ec9 ghi nh\u1eadn chi ph\u00ed khi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1eabn \u0111\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 b\u1ecb ph\u1ea3n \u00e1nh thi\u1ebfu so v\u1edbi th\u1ef1c t\u1ebf, nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e1t sinh v\u1ec1 b\u1ea3n ch\u1ea5t nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ebfn k\u1ef3 thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y khi\u1ebfn b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a k\u1ef3 \u0111\u00f3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/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 hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m chi ph\u00ed ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh, c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 335 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n

1. Chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?<\/h2>\n
\n

Theo h\u01b0\u1edbng d\u1eabn T\u00e0i kho\u1ea3n 335 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), chi ph\u00ed ph\u1ea3i tr\u1ea3<\/strong> l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ch\u01b0a ph\u00e1t sinh ho\u1eb7c ch\u01b0a c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o, nh\u1eb1m \u0111\u1ea3m b\u1ea3o khi c\u00e1c kho\u1ea3n n\u00e0y ph\u00e1t sinh th\u1ef1c t\u1ebf th\u00ec kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn chi ph\u00ed.<\/p>\n<\/blockquote>\n

Kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean T\u00e0i kho\u1ea3n 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3. Nguy\u00ean t\u1eafc chi ph\u1ed1i vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed: m\u1ecdi chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu trong k\u1ef3 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong \u0111\u00fang k\u1ef3 \u0111\u00f3, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p ch\u01b0a th\u1ef1c s\u1ef1 chi ti\u1ec1n ho\u1eb7c ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n.<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn chi ph\u00ed l\u00e3i vay khi th\u1ef1c s\u1ef1 tr\u1ea3 l\u00e3i (th\u01b0\u1eddng v\u00e0o cu\u1ed1i k\u1ef3 h\u1ea1n vay), trong khi kho\u1ea3n l\u00e3i n\u00e0y th\u1ef1c ch\u1ea5t ph\u00e1t sinh d\u1ea7n theo t\u1eebng th\u00e1ng doanh nghi\u1ec7p s\u1eed d\u1ee5ng v\u1ed1n vay, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00e1c th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd b\u1ecb ph\u1ea3n \u00e1nh thi\u1ebfu chi ph\u00ed, d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn b\u1ecb th\u1ed5i ph\u1ed3ng t\u1ea1m th\u1eddi.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng \u01b0\u1edbc t\u00ednh v\u00e0 tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1eebng k\u1ef3, d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch, h\u1ee3p \u0111\u1ed3ng ho\u1eb7c s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd, thay v\u00ec ch\u1edd \u0111\u1ebfn khi ph\u00e1t sinh th\u1ef1c t\u1ebf m\u1edbi ghi nh\u1eadn. Khi kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh (c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c \u0111\u00e3 th\u1ef1c chi), k\u1ebf to\u00e1n ghi gi\u1ea3m s\u1ed1 d\u01b0 tr\u00ean T\u00e0i kho\u1ea3n 335 t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng ghi nh\u1eadn l\u1ea1i v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 ph\u00e1t sinh th\u1ef1c t\u1ebf n\u1eefa, tr\u00e1nh tr\u00f9ng l\u1eb7p chi ph\u00ed gi\u1eefa hai k\u1ef3.<\/p>\n

V\u00ec b\u1ea3n ch\u1ea5t l\u00e0 \u01b0\u1edbc t\u00ednh c\u00f3 c\u0103n c\u1ee9, chi ph\u00ed ph\u1ea3i tr\u1ea3 kh\u00e1c v\u1edbi vi\u1ec7c ghi nh\u1eadn chi ph\u00ed t\u00f9y ti\u1ec7n, thi\u1ebfu c\u01a1 s\u1edf: kho\u1ea3n tr\u00edch tr\u01b0\u1edbc ph\u1ea3i d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, ho\u1eb7c s\u1ed1 li\u1ec7u l\u1ecbch s\u1eed \u0111\u00e1ng tin c\u1eady, kh\u00f4ng ph\u1ea3i con s\u1ed1 \u00e1p \u0111\u1eb7t ch\u1ee7 quan. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do v\u00ec sao tr\u01b0\u1edbc khi tr\u00edch tr\u01b0\u1edbc b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 n\u00e0o, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u1eb7c c\u0103n c\u1ee9 n\u1ed9i b\u1ed9 \u0111i k\u00e8m (h\u1ee3p \u0111\u1ed3ng, quy ch\u1ebf l\u01b0\u01a1ng, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t \u0111\u00e3 duy\u1ec7t), tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p tr\u00edch tr\u01b0\u1edbc t\u00f9y ti\u1ec7n g\u00e2y kh\u00f3 kh\u0103n khi quy\u1ebft to\u00e1n. V\u1eady chi ph\u00ed ph\u1ea3i tr\u1ea3 bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/p>\n

2. Chi ph\u00ed ph\u1ea3i tr\u1ea3 bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/h2>\n

Theo h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 335, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p g\u1ed3m ba nh\u00f3m ch\u00ednh, t\u00f9y theo t\u00ednh ch\u1ea5t ph\u00e1t sinh v\u00e0 m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian, s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n.<\/p>\n

2.1. Chi ph\u00ed ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/h3>\n

\u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf: doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p, \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u1eabn ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 t\u1eeb b\u00ean b\u00e1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p l\u00e0 chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u1ee7a th\u00e1ng cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n m\u00e0 nh\u00e0 cung c\u1ea5p ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n k\u1ecbp, ho\u1eb7c h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 nh\u1eadp kho nh\u01b0ng nh\u00e0 cung c\u1ea5p c\u00f2n ch\u1eadm g\u1eedi h\u00f3a \u0111\u01a1n do quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u1ee7a h\u1ecd. N\u1ebfu k\u1ebf to\u00e1n ch\u1edd \u0111\u1ebfn khi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n m\u1edbi ghi nh\u1eadn, chi ph\u00ed c\u1ee7a k\u1ef3 \u0111\u00f3 s\u1ebd b\u1ecb ph\u1ea3n \u00e1nh thi\u1ebfu, trong khi doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c s\u1ef1 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 t\u1ea1o ra doanh thu ho\u1eb7c l\u1ee3i \u00edch kinh t\u1ebf t\u01b0\u01a1ng \u1ee9ng trong k\u1ef3. \u0110\u1ec3 x\u1eed l\u00fd \u0111\u00fang nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, k\u1ebf to\u00e1n \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c s\u1ed1 li\u1ec7u ti\u00eau th\u1ee5 th\u1ef1c t\u1ebf, ghi nh\u1eadn t\u1ea1m v\u00e0o chi ph\u00ed ph\u1ea3i tr\u1ea3 trong k\u1ef3. Khi h\u00f3a \u0111\u01a1n v\u1ec1 sau, k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u01b0\u1edbc t\u00ednh v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch n\u1ebfu c\u00f3.<\/p>\n

Vi\u1ec7c theo d\u00f5i ri\u00eang kho\u1ea3n m\u1ee5c n\u00e0y tr\u00ean T\u00e0i kho\u1ea3n 335 gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 c\u00f2n l\u1ea1i t\u1ea1i m\u1ed7i th\u1eddi \u0111i\u1ec3m, tr\u00e1nh b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n khi ch\u00fang v\u1ec1 mu\u1ed9n, \u0111\u1ed3ng th\u1eddi c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00e0 cung c\u1ea5p th\u01b0\u1eddng xuy\u00ean ch\u1eadm h\u00f3a \u0111\u01a1n, vi\u1ec7c l\u1eadp danh s\u00e1ch theo d\u00f5i ri\u00eang cho kho\u1ea3n m\u1ee5c n\u00e0y c\u00f2n gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng nh\u1eafc nh\u00e0 cung c\u1ea5p g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n, thay v\u00ec \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng s\u1ed1 d\u01b0 tr\u00edch tr\u01b0\u1edbc qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp.<\/p>\n

2.2. Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p, chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 \u0111\u00e3 c\u00f3 k\u1ebf ho\u1ea1ch<\/h3>\n

Kho\u1ea3n m\u1ee5c th\u1ee9 hai l\u00e0 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 chi ph\u00ed ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u00ean k\u1ebf ho\u1ea1ch t\u1eeb tr\u01b0\u1edbc. V\u1edbi ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p, nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 ch\u00ednh s\u00e1ch cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 ph\u00e9p d\u1ed3n v\u00e0o m\u1ed9t s\u1ed1 th\u00e1ng cao \u0111i\u1ec3m (v\u00ed d\u1ee5 ngh\u1ec9 h\u00e8, ngh\u1ec9 T\u1ebft), khi\u1ebfn chi ph\u00ed l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u00e1c th\u00e1ng \u0111\u00f3 t\u0103ng \u0111\u1ed9t bi\u1ebfn n\u1ebfu ch\u1ec9 ghi nh\u1eadn theo th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

\u0110\u1ec3 tr\u00e1nh bi\u1ebfn \u0111\u1ed9ng l\u1edbn gi\u1eefa c\u00e1c k\u1ef3, k\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc \u0111\u1ec1u ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p d\u1ef1 ki\u1ebfn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh h\u1eb1ng th\u00e1ng trong n\u0103m, d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch ngh\u1ec9 ph\u00e9p v\u00e0 qu\u1ef9 l\u01b0\u01a1ng \u0111\u00e3 duy\u1ec7t.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00ednh th\u1eddi v\u1ee5 r\u00f5 r\u1ec7t (v\u00ed d\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng s\u1ea3n, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng), kho\u1ea3ng th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00ean k\u1ebf ho\u1ea1ch tr\u01b0\u1edbc c\u0169ng ph\u00e1t sinh m\u1ed9t s\u1ed1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (kh\u1ea5u hao, b\u1ea3o tr\u00ec m\u00e1y m\u00f3c, l\u01b0\u01a1ng b\u1ed9 ph\u1eadn duy tr\u00ec t\u1ed1i thi\u1ec3u) d\u00f9 nh\u00e0 m\u00e1y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng. C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh trong k\u1ef3 ng\u1eebng s\u1ea3n xu\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc \u0111\u1ec1u v\u00e0o chi ph\u00ed c\u00e1c k\u1ef3 s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3, thay v\u00ec d\u1ed3n to\u00e0n b\u1ed9 v\u00e0o \u0111\u00fang k\u1ef3 ng\u1eebng s\u1ea3n xu\u1ea5t khi\u1ebfn k\u1ef3 \u0111\u00f3 g\u00e1nh chi ph\u00ed b\u1ea5t th\u01b0\u1eddng.<\/p>\n

C\u00e1ch tr\u00edch tr\u01b0\u1edbc n\u00e0y gi\u00fap gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong c\u00e1c k\u1ef3 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3n \u00e1nh \u0111\u00fang h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e2n b\u1ed5 cho c\u1ea3 n\u0103m, tr\u00e1nh t\u00ecnh tr\u1ea1ng gi\u00e1 th\u00e0nh c\u00e1c th\u00e1ng cao \u0111i\u1ec3m s\u1ea3n xu\u1ea5t b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, c\u00f2n th\u00e1ng ng\u1eebng s\u1ea3n xu\u1ea5t l\u1ea1i g\u00e1nh chi ph\u00ed \u0111\u1ed9t bi\u1ebfn. C\u00e1ch l\u00e0m n\u00e0y c\u0169ng gi\u00fap ban l\u00e3nh \u0111\u1ea1o so s\u00e1nh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t gi\u1eefa c\u00e1c th\u00e1ng m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng h\u01a1n, v\u00ec chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u thay v\u00ec d\u1ed3n c\u1ee5c b\u1ed9 v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n

2.3. L\u00e3i vay tr\u1ea3 sau, chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 t\u00ednh chu k\u1ef3<\/h3>\n

Nh\u00f3m th\u1ee9 ba g\u1ed3m chi ph\u00ed l\u00e3i vay tr\u1ea3 sau v\u00e0 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 t\u00ednh chu k\u1ef3, ph\u00e1t sinh \u0111\u1ecbnh k\u1ef3 nh\u01b0ng th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u1ef1c t\u1ebf l\u1ec7ch v\u1edbi th\u1eddi \u0111i\u1ec3m chi ph\u00ed th\u1ef1c s\u1ef1 ph\u00e1t sinh v\u1ec1 b\u1ea3n ch\u1ea5t kinh t\u1ebf. V\u1edbi c\u00e1c kho\u1ea3n vay c\u00f3 l\u00e3i su\u1ea5t tr\u1ea3 sau (thanh to\u00e1n l\u00e3i v\u00e0o cu\u1ed1i k\u1ef3 h\u1ea1n vay ho\u1eb7c theo t\u1eebng \u0111\u1ee3t c\u00e1ch xa nhau), ph\u1ea7n l\u00e3i vay th\u1ef1c ch\u1ea5t ph\u00e1t sinh d\u1ea7n theo t\u1eebng ng\u00e0y doanh nghi\u1ec7p s\u1eed d\u1ee5ng v\u1ed1n vay.<\/p>\n

K\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ng\u00e0y s\u1eed d\u1ee5ng v\u1ed1n trong t\u1eebng k\u1ef3, thay v\u00ec ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o k\u1ef3 th\u1ef1c tr\u1ea3 l\u00e3i, \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u00fang theo th\u1eddi gian s\u1eed d\u1ee5ng v\u1ed1n. C\u00e1ch l\u00e0m n\u00e0y c\u0169ng gi\u00fap doanh nghi\u1ec7p theo d\u00f5i s\u00e1t chi ph\u00ed t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng k\u1ef3, ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n vay.<\/p>\n

V\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 t\u00ednh chu k\u1ef3 nh\u1ecf (v\u00ed d\u1ee5 b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb theo l\u1ecbch c\u1ed1 \u0111\u1ecbnh m\u1ed7i qu\u00fd ho\u1eb7c m\u1ed7i n\u0103m), doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00edch tr\u01b0\u1edbc \u0111\u1ec1u chi ph\u00ed d\u1ef1 ki\u1ebfn v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc khi \u0111\u1ee3t s\u1eeda ch\u1eefa th\u1ef1c t\u1ebf di\u1ec5n ra, d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch b\u1ea3o d\u01b0\u1ee1ng v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u1ecbnh m\u1ee9c n\u1ed9i b\u1ed9.<\/p>\n

C\u1ea3 hai kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u1ec1u c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m chung l\u00e0 th\u1eddi gian v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh kh\u00e1 ch\u1eafc ch\u1eafn d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp, kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n mang t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn cao h\u01a1n s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo. Chi ph\u00ed ph\u1ea3i tr\u1ea3 c\u00f3 gi\u1ed1ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00f4ng?<\/p>\n

3. Ph\u00e2n bi\u1ec7t chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/h2>\n

Chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ec1u l\u00e0 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p ghi nh\u1eadn tr\u01b0\u1edbc khi th\u1ef1c chi ti\u1ec1n, n\u00ean r\u1ea5t d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn n\u1ebfu ch\u1ec9 nh\u00ecn qua b\u1ea3n ch\u1ea5t “ghi nh\u1eadn tr\u01b0\u1edbc”. Tuy nhi\u00ean hai kho\u1ea3n m\u1ee5c n\u00e0y kh\u00e1c nhau \u1edf m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n, \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft trong b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/strong><\/td>\nChi ph\u00ed ph\u1ea3i tr\u1ea3 (TK 335)<\/strong><\/td>\nD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (TK 352)<\/strong><\/td>\n<\/tr>\n
M\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn<\/td>\nX\u00e1c \u0111\u1ecbnh kh\u00e1 ch\u1eafc ch\u1eafn c\u1ea3 v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1eabn s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n<\/td>\nCh\u01b0a x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ho\u1eb7c s\u1ed1 ti\u1ec1n, ph\u1ea3i \u01b0\u1edbc t\u00ednh theo x\u00e1c su\u1ea5t<\/td>\n<\/tr>\n
C\u0103n c\u1ee9 t\u00ednh to\u00e1n<\/td>\nD\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t ho\u1eb7c quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 \u0111\u00e3 c\u00f3 t\u1eeb tr\u01b0\u1edbc<\/td>\nD\u1ef1a tr\u00ean x\u00e1c su\u1ea5t x\u1ea3y ra, kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n
V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh<\/td>\nL\u00e3i vay tr\u1ea3 sau \u0111\u00e3 c\u00f3 trong h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng; ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p theo quy ch\u1ebf n\u1ed9i b\u1ed9<\/td>\nD\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m; d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u<\/td>\n<\/tr>\n
T\u1ea7n su\u1ea5t \u0111i\u1ec1u ch\u1ec9nh<\/td>\n\u0110\u1ed1i chi\u1ebfu, quy\u1ebft to\u00e1n \u0111\u1ecbnh k\u1ef3 v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf, ch\u00eanh l\u1ec7ch th\u01b0\u1eddng kh\u00f4ng l\u1edbn<\/td>\nR\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo t\u1eebng k\u1ef3 b\u00e1o c\u00e1o d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 m\u1edbi nh\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ec m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn cao, s\u1ed1 d\u01b0 tr\u00ean T\u00e0i kho\u1ea3n 335 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ecbnh k\u1ef3 (theo th\u00e1ng, qu\u00fd ho\u1eb7c theo chu k\u1ef3 ph\u00e1t sinh chi ph\u00ed th\u1ef1c t\u1ebf) v\u1edbi s\u1ed1 li\u1ec7u chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh, ph\u1ea7n ch\u00eanh l\u1ec7ch n\u1ebfu c\u00f3 th\u01b0\u1eddng kh\u00f4ng l\u1edbn. Ch\u00ednh v\u00ec d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp b\u1ea3ng tr\u00edch tr\u01b0\u1edbc chi ti\u1ebft cho t\u1eebng kho\u1ea3n m\u1ee5c ngay t\u1eeb \u0111\u1ea7u k\u1ef3, thay v\u00ec ph\u1ea3i ch\u1edd \u0111\u1ebfn khi c\u00f3 ph\u00e1t sinh m\u1edbi \u01b0\u1edbc t\u00ednh. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n gi\u00fap ph\u00e2n bi\u1ec7t chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u1edbi c\u00e1c kho\u1ea3n mang t\u00ednh d\u1ef1 \u0111o\u00e1n r\u1ee7i ro nh\u01b0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/p>\n

Nh\u1edd t\u00ednh ch\u1ea5t x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng n\u00e0y, chi ph\u00ed ph\u1ea3i tr\u1ea3 c\u0169ng \u00edt khi b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n trong m\u1ed9t k\u1ef3 b\u00e1o c\u00e1o nh\u01b0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, gi\u00fap s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u1ed5n \u0111\u1ecbnh h\u01a1n khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 gi\u1ea3m b\u1edbt kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c r\u00e0 so\u00e1t cu\u1ed1i k\u1ef3 cho k\u1ebf to\u00e1n vi\u00ean.<\/p>\n

V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh c\u1ee7a d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m: doanh nghi\u1ec7p bi\u1ebft ch\u1eafc m\u1ed9t t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m b\u00e1n ra s\u1ebd ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ea3o h\u00e0nh trong th\u1eddi gian t\u1edbi, nh\u01b0ng kh\u00f4ng bi\u1ebft ch\u00ednh x\u00e1c s\u1ea3n ph\u1ea9m n\u00e0o s\u1ebd h\u1ecfng, khi n\u00e0o kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u b\u1ea3o h\u00e0nh, v\u00e0 chi ph\u00ed s\u1eeda ch\u1eefa m\u1ed7i l\u1ea7n l\u00e0 bao nhi\u00eau. Doanh nghi\u1ec7p ph\u1ea3i \u01b0\u1edbc t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 b\u1ea3o h\u00e0nh trung b\u00ecnh c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, n\u1ebfu c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi ch\u1eafc ch\u1eafn c\u00e2u h\u1ecfi “khi n\u00e0o ph\u1ea3i tr\u1ea3 v\u00e0 tr\u1ea3 bao nhi\u00eau” d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng hay k\u1ebf ho\u1ea1ch \u0111\u00e3 c\u00f3, \u0111\u00f3 l\u00e0 chi ph\u00ed ph\u1ea3i tr\u1ea3; c\u00f2n n\u1ebfu ch\u1ec9 bi\u1ebft ch\u1eafc ngh\u0129a v\u1ee5 s\u1ebd ph\u00e1t sinh nh\u01b0ng ph\u1ea3i \u01b0\u1edbc t\u00ednh th\u1eddi gian v\u00e0 s\u1ed1 ti\u1ec1n d\u1ef1a tr\u00ean x\u00e1c su\u1ea5t, \u0111\u00f3 l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3. Trong th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, vi\u1ec7c ph\u00e2n lo\u1ea1i nh\u1ea7m gi\u1eefa hai kho\u1ea3n m\u1ee5c n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh sai b\u1ea3n ch\u1ea5t kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. V\u1eady chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

4. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 – T\u00e0i kho\u1ea3n 335<\/h2>\n

Vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 xoay quanh hai b\u01b0\u1edbc ch\u00ednh: tr\u00edch tr\u01b0\u1edbc chi ph\u00ed v\u00e0o \u0111\u1ea7u k\u1ef3 ho\u1eb7c trong k\u1ef3, v\u00e0 quy\u1ebft to\u00e1n v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf khi kho\u1ea3n chi ph\u00ed \u0111\u00f3 th\u1ef1c s\u1ef1 ph\u00e1t sinh ho\u1eb7c c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb.<\/p>\n

4.1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 335 v\u00e0 nguy\u00ean t\u1eafc quy\u1ebft to\u00e1n v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf<\/h3>\n

T\u00e0i kho\u1ea3n 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 sau:<\/p>\n