{"id":26293,"date":"2023-12-07T02:30:42","date_gmt":"2023-12-07T02:30:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hao-mon-chuc-nang-functional-depreciation-la-gi.html"},"modified":"2023-12-22T14:35:57","modified_gmt":"2023-12-22T07:35:57","slug":"hao-mon-chuc-nang-functional-depreciation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hao-mon-chuc-nang-functional-depreciation-la-gi.html","title":{"rendered":"Hao m\u00f2n ch\u1ee9c n\u0103ng (Functional depreciation) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: lokalkompass)<\/p>\n<\/div>\n<\/div>\n

Hao m\u00f2n ch\u1ee9c n\u0103ng<\/font><\/h2>\n

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

Hao m\u00f2n ch\u1ee9c n\u0103ng <\/b>trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Functional depreciation.<\/b><\/p>\n

Hao m\u00f2n ch\u1ee9c n\u0103ng<\/b>\u00a0l\u00e0 t\u1ed5n th\u1ea5t v\u1ec1 t\u00ednh h\u1eefu d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n d\u1eabn t\u1edbi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 nh\u01b0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thay th\u1ebf.<\/p>\n

\u00a0\u01af\u1edbc l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb hao m\u00f2n ch\u1ee9c n\u0103ng<\/font><\/h3>\n

– Hao m\u00f2n ch\u1ee9c n\u0103ng bao g\u1ed3m: Hao m\u00f2n ch\u1ee9c n\u0103ng do thi\u1ebfu khuy\u1ebft, hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1ed1n cao v\u00e0 hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1eadn h\u00e0nh cao.<\/p>\n

– \u0110\u1ed1i v\u1edbi hao m\u00f2n ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c th\u00ec gi\u00e1 tr\u1ecb hao m\u00f2n ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng chi ph\u00ed kh\u1eafc ph\u1ee5c sau khi gi\u1ea3m tr\u1eeb ph\u1ea7n thu nh\u1eadp (n\u1ebfu c\u00f3) t\u1eeb vi\u1ec7c b\u00e1n thanh l\u00ed c\u00e1c b\u1ed9 ph\u1eadn b\u1ecb th\u00e1o d\u1ee1, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n

– Hao m\u00f2n ch\u1ee9c n\u0103ng do thi\u1ebfu khuy\u1ebft l\u00e0 tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thi\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn hay thi\u1ebft b\u1ecb n\u00e0o \u0111\u00f3 m\u00e0 c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 c\u00f3 c\u00f9ng ch\u1ee9c n\u0103ng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u00f3 m\u1ed9t b\u1ed9 ph\u1eadn hay thi\u1ebft b\u1ecb n\u00e0o \u0111\u00f3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c hi\u1ec7n \u0111\u1ea1i h\u00f3a.<\/p>\n

T\u1eeb \u0111\u00f3 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch b\u00ecnh th\u01b0\u1eddng ho\u1eb7c \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Hao m\u00f2n ch\u1ee9c n\u0103ng do thi\u1ebfu khuy\u1ebft kh\u00f4ng th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch v\u1ed1n h\u00f3a c\u00e1c t\u1ed5n th\u1ea5t do thi\u1ebfu khuy\u1ebft n\u00e0y g\u00e2y ra. C\u00e1c t\u1ed5n th\u1ea5t n\u00e0y c\u00f3 th\u1ec3 l\u00e0 t\u1ed5n th\u1ea5t v\u1ec1 doanh thu v\u00e0\/ho\u1eb7c c\u00e1c t\u1ed5n th\u1ea5t kh\u00e1c.<\/p>\n

– Hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1ed1n cao l\u00e0 tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i v\u1ec1 thi\u1ebft k\u1ebf, nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t ho\u1eb7c s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u1edbi d\u1eabn t\u1edbi vi\u1ec7c t\u1ea1o ra t\u00e0i s\u1ea3n thay th\u1ebf c\u00f3 c\u00f4ng n\u0103ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0ng v\u1edbi chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ea5p h\u01a1n t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.\u00a0<\/p>\n

Hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1ed1n cao kh\u00f4ng th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c \u01b0\u1edbc l\u01b0\u1ee3ng th\u00f4ng qua ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed t\u00e1i t\u1ea1o v\u00e0 chi ph\u00ed thay th\u1ebf c\u1ee7a t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed t\u00e1i t\u1ea1o th\u01b0\u1eddng cao h\u01a1n chi ph\u00ed thay th\u1ebf c\u1ee7a c\u00f9ng m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n

– Hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1eadn h\u00e0nh cao l\u00e0 tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i v\u1ec1 thi\u1ebft k\u1ebf, c\u00f4ng ngh\u1ec7 ho\u1eb7c n\u0103ng su\u1ea5t v\u01b0\u1ee3t tr\u1ed9i d\u1eabn t\u1edbi vi\u1ec7c t\u1ea1o ra nh\u1eefng t\u00e0i s\u1ea3n thay th\u1ebf c\u00f3 chi ph\u00ed v\u1eadn h\u00e0nh, s\u1ea3n xu\u1ea5t th\u1ea5p h\u01a1n t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.\u00a0<\/p>\n

Th\u1ea9m \u0111\u1ecbnh vi\u00ean x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hao m\u00f2n ch\u1ee9c n\u0103ng do chi ph\u00ed v\u1eadn h\u00e0nh cao kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c qua c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

B\u01b0\u1edbc 1:<\/b> Ph\u00e2n t\u00edch b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1eadn h\u00e0nh t\u00ednh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u1ea1o ra b\u1edfi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

B\u01b0\u1edbc 2:<\/b> X\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1eadn h\u00e0nh t\u00ednh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u1ea1o ra b\u1edfi t\u00e0i s\u1ea3n thay th\u1ebf. Sau \u0111\u00f3, x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch chi ph\u00ed v\u1eadn h\u00e0nh theo \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u1ea1o ra b\u1edfi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00e0i s\u1ea3n thay th\u1ebf.<\/p>\n

B\u01b0\u1edbc 3<\/b>: \u01af\u1edbc t\u00ednh tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh.<\/p>\n

B\u01b0\u1edbc 4:<\/b> X\u00e1c \u0111\u1ecbnh t\u1ed5ng m\u1ee9c ch\u00eanh l\u1ec7ch chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0ng n\u0103m th\u00f4ng qua s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ea1o ra h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 m\u1ee9c ch\u00eanh l\u1ec7ch chi ph\u00ed v\u1eadn h\u00e0nh x\u00e1c \u0111\u1ecbnh \u1edf b\u01b0\u1edbc 2 trong su\u1ed1t tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh.<\/p>\n

B\u01b0\u1edbc 5:<\/b> Gi\u1ea3m tr\u1eeb t\u1ed5ng m\u1ee9c ch\u00eanh l\u1ec7ch chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0ng n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam (do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thay th\u1ebf c\u00f3 chi ph\u00ed v\u1eadn h\u00e0nh th\u1ea5p h\u01a1n t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1).<\/p>\n

B\u01b0\u1edbc 6: <\/b>Hi\u1ec7n t\u1ea1i h\u00f3a t\u1ed5ng m\u1ee9c ch\u00eanh l\u1ec7ch v\u1eadn h\u00e0nh h\u00e0ng n\u0103m (trong su\u1ed1t tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n) v\u1ec1 th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u1edbi t\u1ec9 l\u1ec7 chi\u1ebft kh\u1ea5u ph\u1ea3n \u00e1nh r\u1ee7i ro g\u1eafn v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

Khi x\u00e1c \u0111\u1ecbnh v\u00e0 \u01b0\u1edbc t\u00ednh c\u00e1c lo\u1ea1i gi\u00e1 tr\u1ecb hao m\u00f2n ch\u1ee9c n\u0103ng, th\u1ea9m \u0111\u1ecbnh vi\u00ean c\u1ea7n ph\u00e2n t\u00edch, l\u1eadp lu\u1eadn ch\u1eb7t ch\u1ebd \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u00ednh tr\u00f9ng d\u1eabn t\u1edbi l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 126\/2015\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 08, 09 v\u00e0 10)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Hao m\u00f2n ch\u1ee9c n\u0103ng (ti\u1ebfng Anh: Functional depreciation) l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n t\u00ednh to\u00e1n trong vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n thu\u1ed9c c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb chi ph\u00ed.\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\/26293"}],"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=26293"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26293\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}