{"id":27443,"date":"2023-12-07T04:34:05","date_gmt":"2023-12-07T04:34:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-phan-bo-theo-muc-lai-tho-la-gi-dac-diem.html"},"modified":"2023-12-22T15:12:53","modified_gmt":"2023-12-22T08:12:53","slug":"nguyen-tac-phan-bo-theo-muc-lai-tho-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-phan-bo-theo-muc-lai-tho-la-gi-dac-diem.html","title":{"rendered":"Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 theo ‘m\u1ee9c l\u00e3i th\u00f4’ l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: tonywalsh)<\/p>\n<\/figcaption><\/figure>\n

Nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 theo “m\u01b0\u0301c la\u0303i tho\u0302”<\/font><\/h2>\n

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

Nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 theo “m\u01b0\u0301c la\u0303i tho\u0302”<\/b> hay m\u1ecd\u0302t s\u00f4\u0301 ta\u0300i li\u1eb9\u0302u \u01a1\u0309 nu\u031b\u01a1\u0301c ta go\u0323i pha\u0323m tru\u0300 na\u0300y la\u0300 S\u00f4\u0301 du\u031b \u0111a\u0309m phi\u0301<\/b> l\u00e0 m\u1ed9t trong nguy\u00ean t\u1eafc ch\u1ee7 y\u1ebfu khi ph\u00e2n b\u1ed5 chi ph\u00ed kinh doanh.<\/p>\n

– M\u01b0\u0301c la\u0303i tho\u0302 \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m<\/b> la\u0300 \u0111a\u0323i lu\u031b\u01a1\u0323ng pha\u0309n a\u0301nh s\u01b0\u0323 che\u0302nh l\u1eb9\u0302ch gi\u01b0\u0303a gia\u0301 ba\u0301n sa\u0309n ph\u00e2\u0309m va\u0300 chi phi\u0301 kinh doanh bi\u00ea\u0301n \u0111\u00f4\u0309i bi\u0300nh qua\u0302n sa\u0309n xu\u00e2\u0301t va\u0300 tie\u0302u thu\u0323 m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m \u0111o\u0301.\u00a0<\/p>\n

M\u01b0\u0301c la\u0303i tho\u0302 m\u1ecd\u0302t th\u01a1\u0300i k\u00ec<\/span> ti\u0301nh toa\u0301n cu\u0309a doanh nghi\u1eb9\u0302p la\u0300 \u0111a\u0323i lu\u031b\u01a1\u0323ng pha\u0309n a\u0301nh s\u01b0\u0323 che\u0302nh l\u1eb9\u0302ch gi\u01b0\u0303a doanh thu va\u0300 chi phi\u0301 kinh doanh bi\u00ea\u0301n \u0111\u00f4\u0309i \u01a1\u0309 th\u01a1\u0300i k\u00ec<\/span> ti\u0301nh toa\u0301n \u0111o\u0301. Theo \u0111o\u0301, se\u0303 co\u0301:<\/p>\n

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Nhu\u031b th\u00ea\u0301, m\u01b0\u0301c la\u0303i tho\u0302 la\u0300 pha\u0323m tru\u0300 ha\u0300m ch\u01b0\u0301a m\u01b0\u0301c la\u0303i ro\u0300ng va\u0300 chi phi\u0301 kinh doanh c\u00f4\u0301 \u0111i\u0323nh.<\/p>\n

–\u00a0Theo nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 theo “m\u01b0\u0301c la\u0303i tho\u0302”<\/b>, vi\u1eb9\u0302c pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh chung \u0111u\u031b\u01a1\u0323c pha\u0302n b\u00f4\u0309 theo m\u1ecd\u0302t ti\u0309 l\u1eb9\u0302 nh\u00e2\u0301t \u0111i\u0323nh v\u01a1\u0301i m\u01b0\u0301c la\u0303i tho\u0302.<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

Ch\u0103\u0309ng ha\u0323n ngu\u031b\u01a1\u0300i ta co\u0301 th\u00ea\u0309 pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh c\u00f4\u0301 \u0111i\u0323nh cho t\u01b0\u0300ng loa\u0323i sa\u0309n ph\u00e2\u0309m hay nho\u0301m loa\u0323i sa\u0309n ph\u00e2\u0309m theo m\u01b0\u0301c la\u0303i tho\u0302 ti\u0301nh \u0111u\u031b\u01a1\u0323c cho loa\u0323i (nho\u0301m loa\u0323i) sa\u0309n ph\u00e2\u0309m \u0111o\u0301. Vi\u0301 du\u0323 \u01a1\u0309 ba\u0309ng d\u01b0\u1edbi \u0111\u00e2y, chi phi\u0301 kinh doanh kh\u00e2\u0301u hao ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh cu\u0309a tha\u0301ng 12\/2008 cu\u0309a doanh nghi\u1eb9\u0302p X la\u0300 450.000.000 \u0111\u00f4\u0300ng.\u00a0<\/p>\n

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Tr\u00edch chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 12\/2015 \u1edf doanh nghi\u1ec7p X<\/p>\n<\/figcaption><\/figure>\n

N\u00ea\u0301u doanh nghi\u1eb9\u0302p na\u0300y ti\u0301nh chi phi\u0301 kinh doanh \u0111\u00e2\u0300y \u0111u\u0309, se\u0303 pha\u0309i pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh kh\u00e2\u0301u hao ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh.\u00a0<\/p>\n

Gia\u0309 s\u01b0\u0309 doanh nghi\u1eb9\u0302p X sa\u0309n xu\u00e2\u0301t va\u0300 tie\u0302u thu\u0323 3 loa\u0323i sa\u0309n ph\u00e2\u0309m la\u0300 A, B va\u0300 C va\u0300 \u0111a\u0303 xa\u0301c \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c m\u01b0\u0301c la\u0303i tho\u0302 cu\u0309a sa\u0309n ph\u00e2\u0309m A la\u0300 250.000.000 \u0111\u00f4\u0300ng, cu\u0309a sa\u0309n ph\u00e2\u0309m B la\u0300 200.000.000 \u0111\u00f4\u0300ng va\u0300 cu\u0309a sa\u0309n ph\u00e2\u0309m C la\u0300 300.000.000 \u0111\u00f4\u0300ng se\u0303 co\u0301:<\/p>\n

CPKD(KH A) = 450.000.000 \u00d7 250.000.000\/750.000.000 = 150.000.000 \u0111\u00f4\u0300ng\u00a0<\/p>\n

CPKD(KH B) = 450.000.000 \u00d7 200.000.000\/750.000.000 = 120.000.000 \u0111\u00f4\u0300ng\u00a0<\/p>\n

CPKD(KH C) = 450.000.000 \u00d7 300.000.000\/750.000.000 = 180.000.000 \u0111\u00f4\u0300ng<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

Vi\u0300 trong m\u01b0\u0301c la\u0303i tho\u0302 co\u0301 chi phi\u0301 kinh doanh c\u00f4\u0301 \u0111i\u0323nh ma\u0300 chi phi\u0301 kinh doanh c\u00f4\u0301 \u0111i\u0323nh la\u0323i kho\u0302ng co\u0301 quan h\u1eb9\u0302 ti\u0309 l\u1eb9\u0302 v\u01a1\u0301i k\u00ea\u0301t qua\u0309 ne\u0302n a\u0301p du\u0323ng nguye\u0302n t\u0103\u0301c na\u0300y se\u0303 d\u00e2\u0303n \u0111\u00ea\u0301n \u0111\u1ecd\u0302 chi\u0301nh xa\u0301c cu\u0309a ca\u0301c k\u00ea\u0301t qua\u0309 pha\u0302n b\u00f4\u0309 kho\u0302ng cao nhu\u031b\u00a0nguye\u0302n t\u0103\u0301c nha\u0302n qua\u0309.\u00a0<\/p>\n

Ngu\u031b\u01a1\u0300i ta chi\u0309 a\u0301p du\u0323ng nguye\u0302n t\u0103\u0301c m\u01b0\u0301c la\u0303i tho\u0302 \u0111\u00ea\u0309 pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh chung n\u00ea\u0301u kho\u0302ng a\u0301p du\u0323ng \u0111u\u031b\u01a1\u0323c nguye\u0302n t\u0103\u0301c nha\u0302n qua\u0309.<\/p>\n

C\u00e2\u0300n chu\u0301 y\u0301 r\u0103\u0300ng pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh theo nguye\u0302n t\u0103\u0301c na\u0300y mang ti\u0301nh a\u0301p \u0111\u1ea1\u0306t ne\u0302n ti\u0301nh thuy\u00ea\u0301t phu\u0323c kho\u0302ng cao.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Thi\u00ea\u0301t k\u00ea\u0301\u00a0ca\u0301c\u00a0\u0111i\u00ea\u0309m chi phi\u0301 trong doanh nghi\u1eb9\u0302p, Trung t\u00e2m \u0110\u00e0o t\u1ea1o t\u1eeb xa, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Theo nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 theo “m\u1ee9c l\u00e3i th\u00f4”, vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kinh doanh chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo m\u1ed9t t\u1ec9 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh v\u1edbi m\u1ee9c l\u00e3i th\u00f4.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27443"}],"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=27443"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27443\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}