{"id":33930,"date":"2023-12-08T02:50:08","date_gmt":"2023-12-08T02:50:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-cost-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi.html"},"modified":"2023-12-23T12:51:34","modified_gmt":"2023-12-23T05:51:34","slug":"phuong-phap-chi-phi-cost-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-cost-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (Cost method) trong \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: \u0110\u1ecbnh gi\u00e1 \u0111\u1ea5t)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (Cost method)<\/font><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed <\/b>– danh t\u1eeb, trong ti\u1ebfng Anh c\u00f3 th\u1ec3 d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb Cost method<\/b>.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed <\/i>l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed<\/i> s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf h\u1ee3p l\u00ed<\/span>, h\u1ee3p l\u1ec7 v\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn (n\u1ebfu c\u00f3) ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. (Theo\u00a0Th\u00f4ng t\u01b0 25\/2014\/TT-BTC qui \u0111\u1ecbnh<\/span> ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 chung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/i>)<\/p>\n

X\u00e1c \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/font><\/h3>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc<\/b><\/p>\n

Gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:
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C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u<\/b><\/p>\n

Gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0nh\u1eadp kh\u1ea9u\u00a0x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

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C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u.<\/p>\n<\/div>\n<\/div>\n

Trong \u0111\u00f3:<\/p>\n

– Gi\u00e1 mua t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (gi\u00e1 CIF) b\u1eb1ng (=) [Gi\u00e1 mua th\u1ef1c t\u1ebf \u1edf th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i c\u1ed9ng (+) C\u00e1c chi ph\u00ed<\/i> ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0a h\u00e0ng v\u1ec1 Vi\u1ec7t Nam (g\u1ed3m chi ph\u00ed<\/i> b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf, c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf) c\u1ed9ng (+) C\u00e1c chi ph\u00ed <\/i>ph\u1ea3i c\u1ed9ng kh\u00e1c theo qui \u0111\u1ecbnh<\/span> (n\u1ebfu c\u00f3) tr\u1eeb (-) C\u00e1c chi ph\u00ed <\/i>ph\u1ea3i tr\u1eeb kh\u00e1c theo qui \u0111\u1ecbnh<\/span> (n\u1ebfu c\u00f3) v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo qui \u0111\u1ecbnh<\/span>] nh\u00e2n (\u00d7) t\u1ec9<\/span> gi\u00e1 qui \u0111\u1ed5i<\/span> ngo\u1ea1i t\u1ec7.<\/p>\n

T\u1ec9<\/span> gi\u00e1 qui \u0111\u1ed5i<\/span> ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ec9<\/span> gi\u00e1 th\u1ef1c t\u1ebf c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e3 thanh to\u00e1n v\u1edbi Ng\u00e2n h\u00e0ng (n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh giao d\u1ecbch) khi vay ho\u1eb7c khi mua ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u01b0a thanh to\u00e1n v\u1edbi Ng\u00e2n h\u00e0ng th\u00ec t\u00ednh theo t\u1ec9<\/span> gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 vay ho\u1eb7c mua ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1.<\/p>\n

\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng \u00e1n gi\u00e1 mua t\u1ed1i \u0111a, gi\u00e1 b\u00e1n t\u1ed1i thi\u1ec3u h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia do T\u1ed5ng c\u1ee5c D\u1ef1 tr\u1eef Nh\u00e0 n\u01b0\u1edbc l\u1eadp ph\u01b0\u01a1ng \u00e1n gi\u00e1, t\u1ec9<\/span> gi\u00e1 ngo\u1ea1i t\u1ec7 t\u00ednh theo t\u1ec9<\/span> gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u00f4ng b\u1ed1 g\u1ea7n nh\u1ea5t so v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1.<\/p>\n

– Thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed kh\u00e1c ph\u00e1t sinh t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3) theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n

– C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n kh\u00e1c theo qui \u0111\u1ecbnh<\/span> (n\u1ebfu c\u00f3).<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn h\u1ee3p l\u00ed<\/span><\/b><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn t\u1ed1i \u0111a ho\u1eb7c t\u1ec9<\/span> su\u1ea5t l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn t\u1ed1i \u0111a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u) do Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c giao k\u1ebf ho\u1ea1ch m\u00e0 ch\u01b0a c\u00f3 l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng ho\u1eb7c ch\u01b0a c\u00f3 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, th\u00ec m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn sau khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tr\u00edch l\u1eadp hai qu\u0129 <\/span><\/span>ph\u00fac l\u1ee3i v\u00e0 qu\u0129 <\/span><\/span>khen th\u01b0\u1edfng theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. (Theo\u00a0Th\u00f4ng t\u01b0 25\/2014\/TT-BTC qui \u0111\u1ecbnh<\/span> ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 chung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (ti\u1ebfng Anh: Cost method) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c t\u1ebf h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn ph\u00f9 h\u1ee3p.\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\/33930"}],"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=33930"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33930\/revisions"}],"predecessor-version":[{"id":67793,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33930\/revisions\/67793"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}