{"id":25632,"date":"2023-12-07T01:40:48","date_gmt":"2023-12-07T01:40:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tinh-phi-dua-tren-hoat-dong-activity-based-costing-abc-la-gi-ung-dung-va-cac-buoc-thuc-hien.html"},"modified":"2023-12-22T10:39:27","modified_gmt":"2023-12-22T03:39:27","slug":"tinh-phi-dua-tren-hoat-dong-activity-based-costing-abc-la-gi-ung-dung-va-cac-buoc-thuc-hien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tinh-phi-dua-tren-hoat-dong-activity-based-costing-abc-la-gi-ung-dung-va-cac-buoc-thuc-hien.html","title":{"rendered":"T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng (Activity-based Costing – ABC) l\u00e0 g\u00ec? \u1ee8ng d\u1ee5ng v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: busybusy.com)<\/p>\n<\/div>\n<\/div>\n

T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng\u00a0<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 Activity-based Costing, <\/b>vi\u1ebft t\u1eaft l\u00e0\u00a0ABC<\/b>.<\/p>\n

T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng <\/b>l\u00e0 m\u1ed9t m\u00f4 h\u00ecnh k\u1ebf to\u00e1n chi ph\u00ed. N\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed d\u1ef1a tr\u00ean th\u1eddi gian d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan t\u1edbi s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng. <\/p>\n

C\u00e1c m\u00f4 h\u00ecnh k\u1ebf to\u00e1n chi ph\u00ed truy\u1ec1n th\u1ed1ng ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng. V\u00ec v\u1eady, c\u00e1c chi ph\u00ed \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn b\u1ecb \u0111\u00e1nh gi\u00e1 qu\u00e1 cao trong khi chi ph\u00ed \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m c\u00f3 s\u1ed1 l\u01b0\u1ee3ng \u00edt l\u1ea1i b\u1ecb \u0111\u00e1nh gi\u00e1 qu\u00e1 th\u1ea5p. <\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng th\u1ee9c k\u1ebf to\u00e1n chi ph\u00ed truy\u1ec1n th\u1ed1ng, m\u00f4 h\u00ecnh t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng t\u00ednh to\u00e1n c\u00e1c chi ph\u00ed “th\u1ef1c” c\u1ee7a s\u1ea3n ph\u1ea9m, kh\u00e1ch h\u00e0ng hay d\u1ecbch v\u1ee5 b\u1eb1ng c\u00e1ch qui c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp kh\u00f4ng theo s\u1ed1 l\u01b0\u1ee3ng m\u00e0 theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n

\u1ee8ng d\u1ee5ng c\u1ee7a m\u00f4 h\u00ecnh t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng<\/font><\/h3>\n

Thay cho vi\u1ec7c s\u1eed d\u1ee5ng t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m t\u00f9y \u00fd \u0111\u1ec3 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed, m\u00f4 h\u00ecnh n\u00e0y x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 nh\u00e2n – qu\u1ea3 \u0111\u1ec3 chia chi ph\u00ed m\u1ed9t c\u00e1ch kh\u00e1ch quan. Khi chi ph\u00ed c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c qui v\u1ec1 m\u1ed7i s\u1ea3n ph\u1ea9m trong ph\u1ea1m vi m\u00e0 s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. <\/p>\n

Theo c\u00e1ch n\u00e0y, m\u00f4 h\u00ecnh th\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c c\u00f3 t\u1ed5ng chi ph\u00ed \u0111\u01a1n v\u1ecb cao v\u00e0 c\u00f3 th\u1ec3 h\u01b0\u1edbng ch\u00fa \u00fd v\u00e0o vi\u1ec7c t\u00ecm c\u00e1ch gi\u1ea3m chi ph\u00ed ho\u1eb7c t\u0103ng gi\u00e1 b\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 chi ph\u00ed cao h\u01a1n. <\/p>\n

T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 h\u1eefu d\u1ee5ng n\u1ebfu t\u1ed5ng chi ph\u00ed cao v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m (kh\u00e1ch h\u00e0ng) \u0111a d\u1ea1ng theo \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 c\u00e1c chi ph\u00ed mua b\u00e1n. <\/p>\n

T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n chi ph\u00ed gi\u00e1n ti\u1ebfp th\u00e0nh chi ph\u00ed tr\u1ef1c ti\u1ebfp. L\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00ed chi ph\u00ed ch\u00ednh x\u00e1c h\u01a1n k\u1ebf to\u00e1n chi ph\u00ed truy\u1ec1n th\u1ed1ng, t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh c\u00e1c c\u01a1 h\u1ed9i c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u n\u0103ng c\u1ee7a c\u00e1c qui tr\u00ecnh kinh doanh b\u1eb1ng c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed “th\u1ef1c” c\u1ee7a m\u1ed9t s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5.<\/p>\n

C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng<\/font><\/h3>\n

C\u00f3 n\u0103m b\u01b0\u1edbc th\u1ef1c hi\u1ec7n m\u1ed9t ph\u00e2n t\u00edch t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n: <\/p>\n

1. \u0110\u1ecbnh ngh\u0129a \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00ed, c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp v\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp; <\/p>\n

2. X\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed tr\u00ean m\u1ed7i ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp; <\/p>\n

3. Nh\u1eadn d\u1ea1ng c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng chi ph\u00ed \u0111\u1ed1i v\u1edbi m\u1ed7i ngu\u1ed3n l\u1ef1c; <\/p>\n

4. T\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed s\u1ea3n ph\u1ea9m gi\u00e1n ti\u1ebfp theo lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00ed; <\/p>\n

5. Ph\u00e2n chia t\u1ed5ng chi ph\u00ed theo s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi chi ph\u00ed gi\u00e1n ti\u1ebfp tr\u00ean m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng chi ph\u00ed \u0111\u01a1n l\u1ebb. <\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00ed l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m, kh\u00e1ch h\u00e0ng, d\u1ecbch v\u1ee5 hay b\u1ea5t c\u1ee9 th\u1ee9 g\u00ec l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed. C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 l\u00e0 b\u1ea5t c\u1ee9 vi\u1ec7c g\u00ec c\u00f4ng ty l\u00e0m \u0111\u1ec3 v\u1eadn h\u00e0nh kinh doanh: thu nh\u1eadn, b\u1ed1c d\u1ee1, \u0111\u00f3ng g\u00f3i, mua b\u00e1n, k\u00eau g\u1ecdi, gi\u1ea3i th\u00edch, b\u00e1n h\u00e0ng, mua h\u00e0ng, khuy\u1ebfn m\u00e3i, t\u00ednh to\u00e1n, x\u1eed l\u00ed \u0111\u01a1n h\u00e0ng… <\/p>\n

C\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp kh\u00f4ng th\u1ec3 qui tr\u1ef1c ti\u1ebfp v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00ed. C\u00e1c ngu\u1ed3n l\u1ef1c l\u00e0 m\u00e1y m\u00f3c, m\u00e1y t\u00ednh, con ng\u01b0\u1eddi v\u00e0 b\u1ea5t c\u1ee9 n\u0103ng l\u1ef1c hay t\u00e0i s\u1ea3n n\u00e0o c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 (m\u1ed9t ph\u1ea7n) v\u00e0o m\u1ed9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb kinh \u0111i\u1ec3n, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng (ti\u1ebfng Anh: Activity-based Costing, vi\u1ebft t\u1eaft: ABC) l\u00e0 m\u1ed9t m\u00f4 h\u00ecnh k\u1ebf to\u00e1n chi ph\u00ed. N\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed d\u1ef1a tr\u00ean th\u1eddi gian d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan t\u1edbi s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25632"}],"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=25632"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25632\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}