{"id":26750,"date":"2023-12-07T03:06:00","date_gmt":"2023-12-07T03:06:00","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cac-phuong-phap-danh-gia-dua-tren-chi-phi-cost-based-valuation-methods-la-gi.html"},"modified":"2023-12-22T14:37:46","modified_gmt":"2023-12-22T07:37:46","slug":"cac-phuong-phap-danh-gia-dua-tren-chi-phi-cost-based-valuation-methods-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cac-phuong-phap-danh-gia-dua-tren-chi-phi-cost-based-valuation-methods-la-gi.html","title":{"rendered":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed (Cost Based Valuation methods) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: abakussc)<\/p>\n<\/div>\n<\/div>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed<\/font><\/h2>\n

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

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111<\/span>\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Cost Based Valuation methods.<\/b><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p\u00a0\u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed<\/b> l\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean chi ph\u00ed, bao g\u1ed3m c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/p>\n

(a) Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed c\u01a1 h\u1ed9i (opportunity cost)\u00a0<\/b><\/p>\n

C\u00e1c l\u1ee3i \u00edch b\u1ecb qu\u00ean l\u00e3ng ho\u1eb7c ph\u1ea3i b\u1ecf (opportunity lost) do th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111<\/span>\u1ed9ng d\u1ef1 \u00e1n n\u00e0o \u0111<\/span>\u00f3.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb nh\u1eefng h\u00e0ng ho\u00e1 c\u1ee7a m\u00f4i tr\u01b0\u1eddng kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ph\u00e1t tri\u1ec3n v\u00ed d\u1ee5 gi\u00e1 tr\u1ecb cu\u1ea3 c\u00e1c lo\u1ea1i g\u1ed7 \u0111<\/span>un trong r\u1eebng c\u00f3 th\u1ec3 t\u00ednh b\u1eb1ng chi ph\u00ed c\u01a1 h\u1ed9i n\u1ebfu s\u1eed d\u1ee5ng c\u00f4ng \u0111<\/span>\u1ec3 thu ho\u1ea1ch ch\u00fang.<\/p>\n

Nh\u01b0 v\u1eady \u0111<\/span>\u1ec3 ti\u1ebfn h\u00e0nh ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111<\/span>\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u ph\u1ea3i k\u1ecbp th\u1eddi gian, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111<\/span>\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng trong khu v\u1ef1c.\u00a0<\/p>\n

Kh\u00f3 kh\u0103n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a th\u1eddi gian, ho\u1eb7c m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 c\u1ee7a m\u00f4i tr\u01b0\u1eddng kh\u00f4ng c\u00f3 chi ph\u00ed c\u01a1 h\u1ed9i trong khu v\u1ef1c.\u00a0<\/p>\n

M\u1ed9t v\u1ea5n \u0111<\/span>\u1ec1 l\u1edbn nh\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 s\u1eed d\u1ee5ng chi ph\u00ed nh\u01b0 l\u00e0 m\u1ed9t c\u00e1ch \u0111<\/span>o l\u1ee3i \u00edch. V\u00ed d\u1ee5: n\u1ebfu gi\u00e1 tr\u1ecb c\u1ee7a g\u1ed7 c\u1ee7i l\u00e0 100,000 \u0111<\/span>\u1ed3ng\/m3 , chi ph\u00ed \u1edf \u0111<\/span>\u00e2y th\u1ec3 hi\u1ec7n t\u1ed5ng gi\u00e1 tr\u1ecb.\u00a0<\/p>\n

N\u1ebfu ch\u00fang ta tr\u1eeb to\u00e0n b\u1ed9 t\u1ed5ng thu cho t\u1ed5ng chi ph\u00ed nh\u01b0 v\u1eady l\u1ee3i nhu\u1eadn c\u1ee7a ho\u1ea1t \u0111<\/span>\u1ed9ng n\u00e0y b\u1eb1ng kh\u00f4ng (0), trong khi \u0111<\/span>\u00f3 ch\u00fang ta \u0111<\/span>\u00f2i h\u1ecfi ph\u1ea3i \u01b0\u1edbc t\u00ednh WTP (bao g\u1ed3m chi ph\u00ed, th\u1eb7ng d\u01b0 c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Nh\u01b0 v\u1eady, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 \u01b0\u1edbc t\u00ednh nh\u1ecf h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb c\u1ea7n \u01b0\u1edbc t\u00ednh.\u00a0<\/p>\n

(b) Chi ph\u00ed ph\u1ee5c h\u1ed3i (restoration cost)\u00a0<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1eed d\u1ee5ng \u0111<\/span>\u1ec3 \u0111<\/span>\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n chi ph\u00ed nh\u1eb1m t\u00e1i t\u1ea1o, ph\u1ee5c h\u1ed3i l\u1ea1i \u0111<\/span>i\u1ec1u ki\u1ec7n ban \u0111<\/span>\u1ea7u c\u1ee7a m\u1ed9t khu v\u1ef1c, ho\u1eb7c m\u1ed9t \u0111<\/span>i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i n\u00e0o \u0111<\/span>\u00f3. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u1ef1a tr\u00ean m\u1ed9t \u00fd t\u01b0\u1edfng l\u00e0 chi ph\u00ed t\u00e1i t\u1ea1o \u0111<\/span>i\u1ec1u ki\u1ec7n c\u0169 c\u0169ng \u0111<\/span>\u01b0\u1ee3c coi nh\u01b0 l\u00e0 l\u1ee3i \u00edch mang l\u1ea1i.\u00a0<\/p>\n

(c) Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed thay th\u1ebf (replacement cost)\u00a0<\/b><\/p>\n

Ng\u01b0\u1ee3c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y cho s\u1eed d\u1ee5ng chi ph\u00ed thay th\u1ebf l\u1ea1i c\u00e1c \u0111<\/span>i\u1ec1u ki\u1ec7n ch\u1ee9c n\u0103ng, v\u00ed d\u1ee5: sinh th\u00e1i, t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1c \u0111<\/span>i\u1ec1u ki\u1ec7n do con ng\u01b0\u1eddi t\u1ea1o ra.\u00a0<\/p>\n

(d) Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chuy\u1ec3n v\u1ecb tr\u00ed (relocation cost)\u00a0<\/b><\/p>\n

S\u1eed d\u1ee5ng chi ph\u00ed thay \u0111<\/span>\u1ed5i v\u1ecb tr\u00ed c\u1ee7a m\u1ed9t \u0111<\/span>i\u1ec1u ki\u1ec7n, m\u1ed9t h\u1ec7 sinh th\u00e1i, m\u1ed9t c\u1ed9ng \u0111<\/span>\u1ed3ng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111<\/span>\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng m\u1ed9t c\u00f4ng tr\u00ecnh (thu\u1ef7 \u0111<\/span>i\u1ec7n, \u0111<\/span>\u01b0\u1eddng x\u00e1…) ch\u00fang ta ph\u1ea3i di d\u1eddi m\u1ed9t l\u01b0\u1ee3ng l\u1edbn c\u1ed9ng \u0111<\/span>\u1ed3ng, h\u1ec7 sinh th\u00e1i…\u00a0<\/p>\n

(e) Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed b\u1ea3o v\u1ec7 (preventive expenditure or defensive expenditure)\u00a0<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u01b0\u1edbc t\u00ednh chi ph\u00ed b\u1ea3o v\u1ec7 m\u1ed9t \u0111<\/span>i\u1ec1u ki\u1ec7n m\u00f4i tr\u01b0\u1eddng, l\u1ee3i \u00edch c\u1ee7a m\u00f4i tr\u01b0\u1eddng, t\u00e0i nguy\u00ean t\u1eeb m\u1ed9t khu v\u1ef1c c\u1ee5 th\u1ec3 n\u00e0o \u0111<\/span>\u00f3. Nh\u01b0 v\u1eady ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh chi ph\u00ed ph\u1ea3i tr\u1ea3 ho\u1eb7c ti\u1ebfn h\u00e0nh x\u00e2y d\u1ee5ng \u0111<\/span>\u1ec3 b\u1ea3o v\u1ec7 m\u1ed9t \u0111<\/span>i\u1ec1u ki\u1ec7n m\u00f4i tru\u1eddng trong s\u1ea1ch nguy\u00ean thu\u1ef7.\u00a0<\/p>\n

C\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean chi ph\u00ed\u00a0<\/font><\/h3>\n

– L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c duy tr\u00ec, t\u00e1i t\u1ea1o… \u0111<\/span>i\u1ec1u ki\u1ec7n t\u1ef1 nhi\u00ean, m\u00f4i tr\u01b0\u1eddng bao gi\u1edd c\u0169ng l\u1edbn h\u01a1n so v\u1edbi chi ph\u00ed. \u0110\u00e2y l\u00e0 \u0111<\/span>i\u1ec1u ki\u1ec7n \u0111<\/span>\u1ec3 th\u00f4ng qua d\u1ef1 \u00e1n! Bm > Cm ho\u1eb7c Bm\/Cm> 1.<\/p>\n

– \u0110i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111<\/span>\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ch\u00fang ta ph\u1ea3i gi\u1ea3 \u0111<\/span>\u1ecbnh r\u1eb1ng \u0111<\/span>i\u1ec1u ki\u1ec7n \u0111<\/span>\u1ea7u t\u01b0 cho ph\u1ee5c h\u1ed3i, duy tr\u00ec, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ebd cung c\u1ea5p m\u1ed9t l\u1ee3i \u00edch t\u01b0\u01a1ng \u0111<\/span>\u01b0\u01a1ng v\u1edbi l\u1ee3i \u00edch l\u00fac \u0111<\/span>\u1ea7u. Bm = B0.<\/p>\n

– Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu l\u1ee3i \u00edch mang l\u1ea1i cho x\u00e3 h\u1ed9i do chi ph\u00ed ph\u1ee5c h\u1ed3i g\u00ecn gi\u1eef th\u1ef1c s\u1ef1 l\u1edbn h\u01a1n so v\u1edbi l\u1ee3i \u00edch l\u00fac \u0111<\/span>\u1ea7u (original) mang l\u1ea1i. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y chi ph\u00ed \u0111<\/span>\u1ec3 duy tr\u00ec \u0111<\/span>i\u1ec1u ki\u1ec7n m\u00f4i tr\u01b0\u1eddng s\u1ebd l\u1edbn h\u01a1n so v\u1edbi WTP c\u1ee7a c\u1ed9ng \u0111<\/span>\u1ed3ng, x\u00e3 h\u1ed9i.<\/p>\n

– Trong \u0111<\/span>i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng chi ph\u00ed thay th\u1ebf cho l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb vi\u1ec7c duy tr\u00ec \u0111<\/span>i\u1ec1u ki\u1ec7n m\u00f4i tr\u01b0\u1eddng t\u1ef1 nhi\u00ean, ch\u00fang ta ph\u1ea3i gi\u1ea3 \u0111<\/span>\u1ecbnh r\u1eb1ng lao \u0111<\/span>\u1ed9ng, v\u1ed1n, \u0111<\/span>\u1ea5t \u0111<\/span>ai ho\u00e0n to\u00e0n co d\u00e3n.<\/p>\n

Nh\u01b0ng trong m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n ph\u1ee5c h\u1ed3i, duy tr\u00ec \u0111<\/span>i\u1ec1u ki\u1ec7n s\u1ebd l\u00e0m cho \u0111<\/span>\u1ea7u v\u00e0o (chi ph\u00ed) c\u1ee7a d\u1ef1 \u00e1n v\u00ed d\u1ee5 \u0111<\/span>\u1ea5t \u0111<\/span>ai, lao \u0111<\/span>\u1ed9ng, v\u1ed1n kh\u00f4ng ho\u00e0n to\u00e0n co d\u00e3n, nh\u01b0 v\u1eady s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 chi ph\u00ed.\u00a0<\/p>\n

K\u1ebft lu\u1eadn: ph\u01b0\u01a1ng ph\u01b0\u01a1ng ph\u00e1p na\u1ef3 ch\u1ec9 n\u00ean s\u1eed d\u1ee5ng khi kh\u00f4ng c\u00f2n ph\u01b0\u01a1ng ph\u00e1p \u0111<\/span>\u00e1nh gi\u00e1 kh\u00e1c t\u1ed1t h\u01a1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh Kinh t\u1ebf T\u00e0i nguy\u00ean M\u00f4i tr\u01b0\u1eddng,\u00a0TS. Nguy\u1ec5n V\u0103n Song – TS. V\u0169 Th\u1ecb Ph\u01b0\u01a1ng Th\u1ee5y, 2006, \u0110\u1ea1i h\u1ecdc N\u00f4ng nghi\u1ec7p H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed (ti\u1ebfng Anh: Cost Based Valuation methods) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb, chi ph\u00ed c\u1ee7a t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng.\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\/26750"}],"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=26750"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26750\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}