{"id":26296,"date":"2023-12-07T02:30:51","date_gmt":"2023-12-07T02:30:51","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-tai-tao-reproduction-cost-method-la-gi.html"},"modified":"2023-12-22T14:35:58","modified_gmt":"2023-12-22T07:35:58","slug":"phuong-phap-chi-phi-tai-tao-reproduction-cost-method-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-tai-tao-reproduction-cost-method-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o (Reproduction Cost method) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: idealphotography)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0<b>Reproduction Cost method.<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng ph\u00e1p chi\u00a0ph\u00ed t\u00e1i t\u1ea1o<\/b>\u00a0l\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed t\u00e1i t\u1ea1o ra t\u00e0i s\u1ea3n gi\u1ed1ng h\u1ec7t v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.\u00a0<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o thu\u1ed9c c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb chi ph\u00ed.<\/p>\n<p><b>C\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb chi ph\u00ed<\/b>\u00a0l\u00e0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 th\u00f4ng qua chi ph\u00ed t\u1ea1o ra m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 ch\u1ee9c n\u0103ng, c\u00f4ng d\u1ee5ng gi\u1ed1ng h\u1ec7t ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00f4ng th\u1ee9c c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o<\/font><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o d\u1ef1a tr\u00ean chi ph\u00ed t\u1ea1o ra t\u00e0i s\u1ea3n gi\u1ed1ng nguy\u00ean m\u1eabu v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1. T\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 nh\u1eefng \u0111i\u1ec3m \u0111\u00e3 l\u1ed7i th\u1eddi, l\u1ea1c h\u1eadu c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p><b>C\u00f4ng th\u1ee9c:<\/b><\/p>\n<p>Gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n =\u00a0Chi ph\u00ed t\u00e1i t\u1ea1o (\u0111\u00e3 bao g\u1ed3m L\u1ee3i nhu\u1eadn c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \/ nh\u00e0 \u0111\u1ea7u t\u01b0) &#8211; T\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n (Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n<p><i>Gi\u1ea3i th\u00edch m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan:<\/i><\/p>\n<p><b>&#8211; Chi ph\u00ed t\u00e1i t\u1ea1o<\/b> l\u00e0 chi ph\u00ed hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t hay ch\u1ebf t\u1ea1o t\u00e0i s\u1ea3n gi\u1ed1ng nguy\u00ean m\u1eabu v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1, bao g\u1ed3m t\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec3m l\u1ed7i th\u1eddi, l\u1ea1c h\u1eadu c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p>Chi ph\u00ed t\u00e1i t\u1ea1o bao g\u1ed3m:\u00a0<\/p>\n<p>+ T\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh khi t\u1ea1o ra t\u00e0i s\u1ea3n mang l\u1ea1i ch\u1ee9c n\u0103ng, c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, g\u1eafn v\u1edbi lo\u1ea1i c\u01a1 s\u1edf gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng ho\u1eb7c phi th\u1ecb tr\u01b0\u1eddng c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00e1c gi\u1ea3 thi\u1ebft k\u00e8m theo.<\/p>\n<p>+ C\u00e1c lo\u1ea1i chi ph\u00ed nh\u01b0: v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, v\u1eadn chuy\u1ec3n, thi\u1ebft k\u1ebf, chi ph\u00ed t\u01b0 v\u1ea5n, chi ph\u00ed qu\u1ea3n l\u00ed, chi ph\u00ed t\u00e0i ch\u00ednh trong th\u1eddi gian s\u1ea3n xu\u1ea5t, thi c\u00f4ng x\u00e2y d\u1ef1ng, thu\u1ebf kh\u00f4ng ho\u00e0n l\u1ea1i, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ee3i nhu\u1eadn nh\u00e0 th\u1ea7u, l\u1ee3i nhu\u1eadn c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t\/nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed ph\u1ea3i n\u1ed9p theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt,&#8230;.<\/p>\n<p>+ T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m gi\u1ed1ng h\u1ec7t v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1, bao g\u1ed3m c\u00e1c \u0111i\u1ec3m l\u1ed7i th\u1eddi, l\u1ea1c h\u1eadu.\u00a0<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c k\u0129 thu\u1eadt \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m gi\u1ed1ng h\u1ec7t v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1, c\u1ea7n c\u00e2n nh\u1eafc \u00e1p d\u1ee5ng lo\u1ea1i v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c k\u0129 thu\u1eadt t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p><b>&#8211; T<\/b><b>\u1ed5ng gi\u00e1\u00a0tr\u1ecb hao m\u00f2n<\/b> c\u1ee7a t\u00e0i s\u1ea3n\u00a0(gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n)\u00a0l\u00e0 t\u1ed5ng m\u1ee9c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do c\u00e1c lo\u1ea1i hao m\u00f2n v\u1eadt l\u00ed, ch\u1ee9c n\u0103ng v\u00e0 ngo\u1ea1i bi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p><i>(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)<br \/><\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o (ti\u1ebfng Anh: Reproduction Cost method) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p 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\/26296"}],"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=26296"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26296\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}