{"id":33568,"date":"2023-12-08T02:35:38","date_gmt":"2023-12-08T02:35:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/danh-muc-chi-phi-luu-thong-la-gi-bang-danh-muc.html"},"modified":"2023-12-23T11:39:18","modified_gmt":"2023-12-23T04:39:18","slug":"danh-muc-chi-phi-luu-thong-la-gi-bang-danh-muc","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/danh-muc-chi-phi-luu-thong-la-gi-bang-danh-muc.html","title":{"rendered":"Danh m\u1ee5c chi ph\u00ed l\u01b0u th\u00f4ng l\u00e0 g\u00ec? B\u1ea3ng danh m\u1ee5c"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: quanlytoanhahc)<\/p>\n<\/div>\n<\/div>\n

Danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng<\/font><\/h2>\n

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

Danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng <\/b>la\u0300 ba\u0309ng li\u1eb9\u0302t ke\u0302 ca\u0301c khoa\u0309n mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng trong qua\u0301 tri\u0300nh kinh doanh ha\u0300ng ho\u0301a.\u00a0<\/p>\n

Chi phi\u0301 lu\u031bu tho\u0302ng<\/b>\u00a0la\u0300 chi phi\u0301 lao \u0111\u1ecd\u0302ng xa\u0303 h\u1ecd\u0302i c\u00e2\u0300n thi\u00ea\u0301t th\u00ea\u0309 hi\u1eb9\u0302n b\u0103\u0300ng ti\u00ea\u0300n trong li\u0303nh v\u01b0\u0323c lu\u031bu tho\u0302ng nh\u0103\u0300m chuy\u00ea\u0309n \u0111u\u031ba ha\u0300ng ho\u0301a t\u01b0\u0300 no\u031bi sa\u0309n xu\u00e2\u0301t (mua ha\u0300ng) \u0111\u00ea\u0301n no\u031bi tie\u0302u du\u0300ng (hay no\u031bi ba\u0301n ha\u0300ng).<\/p>\n

\u0110o\u0301 la\u0300 chi phi\u0301 v\u1ea1\u0302n ta\u0309i, b\u00f4\u0301c d\u01a1\u0303 ha\u0300ng ho\u0301a; chi phi\u0301 ba\u0309o qua\u0309n, thu mua, tie\u0302u thu\u0323 (ba\u0301n ha\u0300ng); chi phi\u0301 hao hu\u0323t ha\u0300ng ho\u0301a va\u0300 chi phi\u0301 qua\u0309n tri\u0323 kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p thu\u031bo\u031bng ma\u0323i.<\/p>\n

Ca\u0301c khoa\u0309n mu\u0323c trong ba\u0309ng danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng \u0111u\u031b\u01a1\u0323c xa\u0302y d\u01b0\u0323ng theo nguye\u0302n t\u0103\u0301c hu\u031b\u01a1\u0301ng phi\u0301, xa\u0302y d\u01b0\u0323ng theo nguye\u0302n t\u0103\u0301c na\u0300y ca\u0301c doanh nghi\u1eb9\u0302p thu\u031bo\u031bng ma\u0323i d\u00ea\u0303 da\u0300ng ha\u0323ch toa\u0301n ca\u0301c chi phi\u0301 pha\u0301t sinh \u01a1\u0309 t\u01b0\u0300ng kha\u0302u trong hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh.<\/p>\n

B\u1ea3ng danh m\u1ee5c<\/font><\/h3>\n

Theo ca\u0301ch xa\u0302y d\u01b0\u0323ng tre\u0302n, ba\u0309ng danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng ha\u0300ng ho\u0301a \u0111u\u031b\u01a1\u0323c chia tha\u0300nh 4 khoa\u0309n mu\u0323c l\u01a1\u0301n: khoa\u0309n mu\u0323c chi phi\u0301 v\u1ea1\u0302n ta\u0309i, b\u00f4\u0301c d\u01a1\u0303 ha\u0300ng ho\u0301a; khoa\u0309n mu\u0323c chi phi\u0301 ba\u0309o qua\u0309n, thu mua, tie\u0302u thu\u0323; khoa\u0309n mu\u0323c chi phi\u0301 hao hu\u0323t ha\u0300ng ho\u0301a va\u0300 khoa\u0309n mu\u0323c chi phi\u0301 qua\u0309n l\u00ed<\/span> ha\u0300nh chi\u0301nh.\u00a0<\/p>\n

Ta co\u0301 th\u00ea\u0309 hi\u0300nh dung ba\u0309ng danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng nhu\u031b sau:<\/p>\n

Ba\u0309ng danh mu\u0323c chi phi\u0301 lu\u031bu tho\u0302ng<\/p>\n

– Chi phi\u0301 v\u1ea1\u0302n ta\u0309i, b\u00f4\u0301c d\u01a1\u0303 ha\u0300ng ho\u0301a<\/b><\/p>\n

1. Ti\u00ea\u0300n cu\u031b\u01a1\u0301c v\u1ea1\u0302n ta\u0309i<\/p>\n

2. Ti\u00ea\u0300n khua\u0302n va\u0301c, b\u00f4\u0301c d\u01a1\u0303 ha\u0300ng ho\u0301a<\/p>\n

3. Ta\u0323p phi\u0301 v\u1ea1\u0302n ta\u0309i<\/p>\n

– Chi phi\u0301 ba\u0309o qua\u0309n, thu mua, tie\u0302u thu\u0323 (ba\u0301n ha\u0300ng)<\/b>\u00a0<\/p>\n

4. Ti\u00ea\u0300n lu\u031bo\u031bng (ti\u00ea\u0300n co\u0302ng) tr\u01b0\u0323c ti\u00ea\u0301p kinh doanh<\/p>\n

5. Ti\u00ea\u0300n thue\u0302 nha\u0300 va\u0300 co\u0302ng cu\u0323<\/p>\n

6. Ti\u00ea\u0300n kh\u00e2\u0301u hao nha\u0300 c\u01b0\u0309a, co\u0302ng cu\u0323<\/p>\n

7. Chi phi\u0301 pha\u0302n loa\u0323i, cho\u0323n lo\u0323c, \u0111o\u0301ng go\u0301i, bao bi\u0300<\/p>\n

8. Chi phi\u0301 ba\u0309o qua\u0309n<\/p>\n

9. Chi phi\u0301 s\u01b0\u0309a ch\u01b0\u0303a nho\u0309, nha\u0300 c\u01b0\u0309a, co\u0302ng cu\u0323<\/p>\n

10. Chi phi\u0301 nhie\u0302n li\u1eb9\u0302u, \u0111i\u1eb9\u0302n l\u01b0\u0323c<\/p>\n

11. Chi phi\u0301 tra\u0309 la\u0303i vay nga\u0302n ha\u0300ng<\/p>\n

12. Chi phi\u0301 v\u1eb9\u0302 sinh kho ta\u0300ng, c\u01b0\u0309a ha\u0300ng<\/p>\n

13. Chi phi\u0301 tuye\u0302n truy\u00ea\u0300n, qua\u0309ng ca\u0301o<\/p>\n

14. Chi phi\u0301 \u0111a\u0300o ta\u0323o, hu\u00e2\u0301n luy\u1eb9\u0302n<\/p>\n

15. Chi phi\u0301 kha\u0301c<\/p>\n

– Chi phi\u0301 hao hu\u0323t ha\u0300ng ho\u0301a<\/b><\/p>\n

16. Chi phi\u0301 hao hu\u0323t ha\u0300ng ho\u0301a trong \u0111i\u0323nh m\u01b0\u0301c<\/p>\n

17. Chi phi\u0301 hao hu\u0323t ngoa\u0300i \u0111i\u0323nh m\u01b0\u0301c<\/p>\n

– Chi phi\u0301 qua\u0309n l\u00ed<\/span> ha\u0300nh chi\u0301nh<\/b><\/p>\n

18. Ti\u00ea\u0300n lu\u031bo\u031bng b\u1ecd\u0302 ma\u0301y qua\u0309n tri\u0323 kinh doanh<\/p>\n

19. Kh\u00e2\u0301u hao ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh<\/p>\n

20. Chi phi\u0301 nhie\u0302n li\u1eb9\u0302u, \u0111i\u1eb9\u0302n l\u01b0\u0323c<\/p>\n

21. Chi phi\u0301 n\u1ecd\u0302p le\u0302n c\u00e2\u0301p tre\u0302n<\/p>\n

22. Chi phi\u0301 ti\u00ea\u0301p kha\u0301ch<\/p>\n

23. Chi phi\u0301 ha\u0300nh chi\u0301nh kha\u0301c<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Qu\u1ea3n tr\u1ecb v\u1ed1n v\u00e0 chi ph\u00ed trong kinh doanh th\u01b0\u01a1ng m\u1ea1i, Trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eeb xa, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Danh m\u1ee5c chi ph\u00ed l\u01b0u th\u00f4ng l\u00e0 b\u1ea3ng li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed l\u01b0u th\u00f4ng trong qu\u00e1 tr\u00ecnh kinh doanh h\u00e0ng h\u00f3a.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[418],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33568"}],"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=33568"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33568\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}