{"id":21428,"date":"2023-12-06T02:42:17","date_gmt":"2023-12-06T02:42:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-du-phong-la-gi-chi-phi-du-phong-bang-bao-nhieu.html"},"modified":"2023-12-22T04:55:06","modified_gmt":"2023-12-21T21:55:06","slug":"chi-phi-du-phong-la-gi-chi-phi-du-phong-bang-bao-nhieu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-du-phong-la-gi-chi-phi-du-phong-bang-bao-nhieu.html","title":{"rendered":"Chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec? Chi ph\u00ed d\u1ef1 ph\u00f2ng b\u1eb1ng bao nhi\u00eau %?"},"content":{"rendered":"
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Chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec? C\u00e1ch t\u00ednh chi ph\u00ed d\u1ef1 ph\u00f2ng v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong chi ph\u00ed d\u1ef1 ph\u00f2ng ng\u00e0nh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec?\u2026 H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau nh\u00e9.<\/p>\n

Kh\u00e1i ni\u1ec7m chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Chi ph\u00ed d\u1ef1 ph\u00f2ng xu\u1ea5t hi\u1ec7n trong b\u1ea5t c\u1ee9 m\u1ed9t h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n n\u00e0o c\u1ee7a doanh nghi\u1ec7p. T\u1eeb k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, k\u1ebf ho\u1ea1ch nh\u1eadp h\u00e0ng, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7, k\u1ebf ho\u1ea1ch x\u00e2y d\u1ef1ng \u0111\u1ec1u c\u00f3 chi ph\u00ed d\u1ef1 ph\u00f2ng. Trong ti\u1ebfng Anh, chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng c\u1ee5m t\u1eeb \u201cContingency cost\u201d.\u00a0<\/p>\n

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Chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n chi ph\u00ed d\u1ef1 tr\u00f9 \u0111\u1ec3 b\u1ed5 sung v\u00e0o chi ph\u00ed ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 khi ti\u1ebfn h\u00e0nh c\u00e1c d\u1ef1 \u00e1n.<\/strong><\/em><\/p>\n<\/blockquote>\n

Chi ph\u00ed d\u1ef1 ph\u00f2ng c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 d\u1ef1 ph\u00f2ng ph\u00ed, t\u1ee9c l\u00e0 ph\u00ed sinh ra \u0111\u1ec3 d\u1ef1 ph\u00f2ng cho nh\u1eefng r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra trong t\u01b0\u01a1ng lai. N\u00f3i c\u00e1ch kh\u00e1c, chi ph\u00ed d\u1ef1 ph\u00f2ng nh\u01b0 m\u1ed9t kho\u1ea3n \u201cb\u1ea3o hi\u1ec3m r\u1ee7i ro\u201d cho d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7c bi\u1ec7t s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong ng\u00e0nh b\u1ea3o hi\u1ec3m, trong ng\u00e0nh x\u00e2y d\u1ef1ng.<\/p>\n

\u0110\u1ed1i v\u1edbi ng\u00e0nh b\u1ea3o hi\u1ec3m, chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00edch ra theo th\u00e1ng, qu\u00fd, n\u0103m \u0111\u1ec3 b\u00f9 \u0111\u1eafp r\u1ee7i ro ph\u00e1t sinh t\u1eeb nh\u1eefng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/p>\n

Trong ng\u00e0nh x\u00e2y d\u1ef1ng th\u00ec kh\u00e1i ni\u1ec7m chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ed5 bi\u1ebfn h\u01a1n c\u1ea3 v\u00e0 c\u00f3 vai tr\u00f2 r\u1ea5t l\u1edbn. N\u00f3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n ph\u00ed \u0111\u01b0\u1ee3c chi ra d\u1ef1 ph\u00f2ng cho kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh b\u1ecb tr\u01b0\u1ee3t gi\u00e1 trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n c\u00f4ng tr\u00ecnh.<\/p>\n

\u00dd ngh\u0129a chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

M\u1eb7c d\u00f9 mang t\u00ednh d\u1ef1 ph\u00f2ng, th\u1eadm ch\u00ed chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 ch\u1ec9 t\u1ed3n t\u1ea1i d\u01b0\u1edbi d\u1ea1ng \u201cd\u1ef1 ph\u00f2ng\u201d, t\u1ee9c l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ebfn nh\u01b0ng n\u00f3 l\u1ea1i c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng. V\u1eady c\u1ee5 th\u1ec3 \u00fd ngh\u0129a c\u1ee7a chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec?<\/p>\n

Th\u1ee9 nh\u1ea5t n\u00f3 gi\u00fap doanh nghi\u1ec7p lu\u00f4n c\u00f3 k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3 v\u00e0 ch\u1ee7 \u0111\u1ed9ng v\u1ec1 ngu\u1ed3n v\u1ed1n. V\u1ed1n l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ea3m b\u1ea3o cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Khi ph\u00e2n b\u1ed5 v\u1ed1n v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u01a1 h\u1ed9i n\u1eafm b\u1eaft c\u00e1c d\u1ef1 \u00e1n ti\u1ec1n n\u0103ng c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o cho d\u1ef1 \u00e1n tri\u1ec3n khai kh\u00f4ng b\u1ecb \u0111\u00ecnh tr\u1ec7 hay thi\u1ebfu v\u1ed1n.\u00a0<\/p>\n

Th\u1ee9 hai, chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh nh\u1eefng chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c kh\u00e2u c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n. D\u1ef1 \u00e1n c\u00e0ng c\u1ee5 th\u1ec3, c\u00e0ng chi ti\u1ebft, chi ph\u00ed d\u1ef1 ph\u00f2ng c\u00e0ng s\u00e1t th\u00ec r\u1ee7i ro s\u1ebd c\u00e0ng gi\u1ea3m xu\u1ed1ng.<\/p>\n

Th\u1ee9 ba, chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hay kh\u00f4ng. C\u0169ng t\u1eeb \u0111\u00f3, ch\u1ee7 d\u1ef1 \u00e1n s\u1ebd c\u00f3 \u0111\u1ecbnh gi\u00e1 ban \u0111\u1ea7u t\u01b0\u01a1ng \u0111\u1ed1i ch\u00ednh x\u00e1c, h\u1ee3p l\u00fd v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng tr\u00ecnh m\u00e0 h\u1ecd \u0111ang th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi m\u1edf b\u00e1n.\u00a0<\/p>\n

Th\u1ee9 t\u01b0, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea5u th\u1ea7u th\u00ec chi ph\u00ed d\u1ef1 ph\u00f2ng kh\u00f4ng ch\u1ec9 gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 hay nh\u00e0 th\u1ea7u \u0111\u01b0a ra gi\u00e1 th\u1ea7u h\u1ee3p l\u00fd m\u00e0 n\u00f3 c\u00f2n l\u00e0 ch\u1ec9 s\u1ed1 c\u00f3 vai tr\u00f2 nh\u01b0 m\u1ed9t l\u1ee3i th\u1ebf gi\u00fap nh\u00e0 th\u1ea7u th\u1eafng th\u1ea7u. Khi chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 th\u1ef1c t\u1ebf th\u00ec nh\u00e0 th\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao v\u1ec1 n\u0103ng l\u1ef1c, uy t\u00edn.<\/p>\n

Chi ph\u00ed d\u1ef1 ph\u00f2ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd<\/strong><\/span><\/h2>\n

Sau t\u00e1c \u0111\u1ed9ng c\u1ee7a Covid, r\u00f5 r\u00e0ng, gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1eb7c bi\u1ec7t s\u1eaft, th\u00e9p t\u0103ng phi m\u00e3. \u0110i\u1ec1u \u0111\u00f3 k\u00e9o theo gi\u00e1 th\u00e0nh c\u1ee7a m\u1ed9t c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u1ecb \u0111\u1ed9i l\u00ean r\u1ea5t nhi\u1ec1u. N\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng c\u00f3 b\u00e0i to\u00e1n v\u1ec1 chi ph\u00ed d\u1ef1 ph\u00f2ng, r\u00f5 r\u00e0ng s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh lo v\u1ed1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 c\u00f4ng tr\u00ecnh c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o cam k\u1ebft v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0. C\u0169ng ch\u00ednh v\u00ec th\u1ebf m\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 to\u00e1n trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t trong y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng n\u00e0o.<\/p>\n

Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c lo\u1ea1i chi ph\u00ed d\u1ef1 ph\u00f2ng, c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec3m G kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 10\/2021\/N\u0110-CP. Theo \u0111\u00f3, chi ph\u00ed d\u1ef1 ph\u00f2ng s\u1ebd b\u1ecb chi ph\u1ed1i v\u00e0 t\u00e1c \u0111\u1ed9ng b\u1edfi r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau. T\u1eeb gi\u00e1 th\u00e0nh c\u1ee7a v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m; chi ph\u00ed c\u00f4ng nh\u00e2n ph\u00e1t sinh; chi ph\u00ed tr\u01b0\u1ee3t gi\u00e1 c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1edbi \u0111\u1ed9 d\u00e0i c\u1ee7a d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, chi ph\u00ed l\u00e3i vay theo n\u0103m\u2026\u00a0<\/p>\n

Do \u0111\u00f3, \u0111\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c chi ph\u00ed d\u1ef1 ph\u00f2ng ch\u00ednh x\u00e1c nh\u1ea5t trong x\u00e2y d\u1ef1ng th\u00ec nh\u00e0 th\u1ea7u c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 ph\u1ee5 thu\u1ed9c t\u1edbi chi ph\u00ed c\u00f3 th\u1ec3 x\u1ea3y ra. T\u1eeb \u0111\u00f3, chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh \u0111\u01b0\u1ee3c th\u00eam v\u00e0o y\u1ebfu t\u1ed1 tr\u01b0\u1ee3t gi\u00e1. Nh\u00e0 th\u1ea7u c\u1ea7n c\u00f3 m\u1ed9t s\u1ed1 l\u01b0u \u00fd sau:<\/p>\n

Th\u1ee9 nh\u1ea5t, v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh, chi ph\u00ed d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m d\u1ef1a tr\u00ean chi ph\u00ed c\u01a1 b\u1ea3n t\u00f9y thu\u1ed9c v\u00e0o giai \u0111o\u1ea1n c\u1ee7a d\u1ef1 \u00e1n. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 t\u00ednh chi ph\u00ed d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean x\u00e1c su\u1ea5t.<\/p>\n

M\u1ed7i c\u00f4ng th\u1ee9c t\u00ednh tuy kh\u00e1c nhau nh\u01b0ng s\u1ebd c\u00f3 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ecbnh s\u1eb5n d\u1ef1a v\u00e0o th\u1ef1c t\u1ebf. Sau \u0111\u00f3 c\u0103n c\u1ee9 v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, th\u1eadm ch\u00ed t\u1eebng c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u00f3 c\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c cao.<\/p>\n

Th\u1ee9 hai, d\u1eabu \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c n\u00e0o th\u00ec ph\u1ea7n tr\u0103m chi ph\u00ed d\u1ef1 ph\u00f2ng kh\u00f4ng n\u00ean v\u01b0\u1ee3t qu\u00e1 5%. C\u00f3 th\u1ec3 v\u1edbi c\u00f4ng tr\u00ecnh nh\u1ecf th\u00ec 5% kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u01b0ng v\u1edbi c\u00f4ng tr\u00ecnh l\u1edbn ho\u1eb7c c\u00f4ng tr\u00ecnh c\u00f3 s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 th\u00ec 5% cho chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 r\u1ea5t l\u1edbn. N\u1ebfu qu\u00e1 5% nh\u00e0 \u0111\u1ea7u t\u01b0 r\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9 c\u0169ng nh\u01b0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng tr\u00ecnh s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n

Th\u1ee9 ba, chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c, th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng c\u1ee7a d\u1ef1 \u00e1n. M\u1ed7i d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh s\u1ebd c\u00f3 th\u1eddi gian v\u00e0 h\u00ecnh th\u1ee9c kh\u00e1c nhau n\u00ean c\u00f4ng th\u1ee9c t\u00ednh d\u1ef1 ph\u00f2ng c\u0169ng kh\u00e1c nhau.<\/p>\n

Th\u1ee9 t\u01b0, t\u00f9y t\u1eebng g\u00f3i th\u1ea7u, chi ph\u00ed d\u1ef1 ph\u00f2ng trong gi\u00e1 g\u00f3i th\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed d\u1ef1 ph\u00f2ng trong t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Trong nh\u1eefng n\u0103m qua, ch\u00fang ta c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y r\u1ea5t nhi\u1ec1u c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u1ecb \u0111\u1ed9i v\u1ed1n, b\u1ecb \u0111\u00ecnh tr\u1ec7 k\u00e9o d\u00e0i. M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n kh\u00f4ng ch\u1ec9 \u1edf vi\u1ec7c nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 m\u00e0 c\u00f2n \u1edf c\u00e2u chuy\u1ec7n c\u00e1c g\u00f3i th\u1ea7u t\u00ednh chi ph\u00ed d\u1ef1 ph\u00f2ng ch\u01b0a h\u1ee3p l\u00fd. Do \u0111\u00f3 b\u00ean c\u1ea1nh qu\u1ea3n l\u00fd th\u00ec vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed n\u00f3i chung v\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng n\u00f3i ri\u00eang c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, trung th\u1ef1c c\u0169ng nh\u01b0 t\u1ea7m nh\u00ecn v\u1ec1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf.<\/p>\n

Hi v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb v\u1ec1 chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec, \u00fd ngh\u0129a c\u0169ng nh\u01b0 v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi chi ph\u00ed d\u1ef1 ph\u00f2ng x\u00e2y d\u1ef1ng tr\u00ean \u0111\u00e2y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd v\u1ed1n c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o lu\u00f4n c\u00f3 s\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh trong c\u00f4ng vi\u1ec7c v\u00e0 cu\u1ed9c s\u1ed1ng.<\/p>\n

Nguy\u1ec5n L\u00fd<\/strong><\/p>\n

\u00a0<\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec? C\u00e1ch t\u00ednh chi ph\u00ed d\u1ef1 ph\u00f2ng v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong chi ph\u00ed d\u1ef1 ph\u00f2ng ng\u00e0nh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec?\u2026 H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau nh\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21428"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21428"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21428\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}