{"id":33934,"date":"2023-12-08T02:50:13","date_gmt":"2023-12-08T02:50:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-so-sanh-comparative-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi.html"},"modified":"2023-12-08T02:50:13","modified_gmt":"2023-12-08T02:50:13","slug":"phuong-phap-so-sanh-comparative-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-so-sanh-comparative-method-trong-dinh-gia-hang-hoa-dich-vu-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh (Comparative method) trong \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
\"selection-514-500x500\"<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Masterskills)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh (Comparative method)<\/font><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh<\/b> – danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb Comparative method<\/b>.<\/p>\n

Th\u00f4ng t\u01b0\u00a025\/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>qui \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh<\/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 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, so s\u00e1nh<\/i> gi\u1eefa m\u1ee9c gi\u00e1 v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf, k\u0129 thu\u1eadt<\/span> \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn m\u1ee9c gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1 v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc; c\u00f3 tham kh\u1ea3o gi\u00e1 c\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi (n\u1ebfu c\u00f3).<\/p>\n

C\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n ti\u1ebfn h\u00e0nh \u0111\u1ecbnh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh<\/font><\/b><\/h3>\n

B\u01b0\u1edbc 1. X\u00e1c \u0111\u1ecbnh t\u1ed5ng qu\u00e1t v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1<\/b><\/p>\n

X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1c th\u00f4ng s\u1ed1 kinh t\u1ebf – k\u0129 thu\u1eadt<\/span> ch\u1ee7 y\u1ebfu, th\u1eddi gian s\u1eed d\u1ee5ng, th\u1ef1c tr\u1ea1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c; x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh<\/i> ch\u1ee7 y\u1ebfu c\u00f3 \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u nh\u1ea5t \u0111\u1ebfn gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1; Thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng gi\u00e1m \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng kinh t\u1ebf – k\u0129 thu\u1eadt<\/span>, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

B\u01b0\u1edbc 2. Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, thu th\u1eadp th\u00f4ng tin\u00a0<\/b><\/p>\n

Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, thu th\u1eadp th\u00f4ng tin v\u1ec1 m\u1ee9c gi\u00e1 v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn m\u1ee9c gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1eeb c\u00e1c ngu\u1ed3n th\u00f4ng tin; ph\u00e2n t\u00edch c\u00e1c ngu\u1ed3n th\u00f4ng tin \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u00edt nh\u1ea5t ba 03<\/span> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 l\u00e0m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ee7 ba 03<\/span> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 l\u00e0m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh, th\u00ec th\u1ef1c hi\u1ec7n so s\u00e1nh<\/i> theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf thu th\u1eadp \u0111\u01b0\u1ee3c.<\/p>\n

B\u01b0\u1edbc 3. Ph\u00e2n t\u00edch<\/b>\u00a0<\/p>\n

Ph\u00e2n t\u00edch m\u1ee9c gi\u00e1 v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1; ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh ch\u1ee7 y\u1ebfu t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7<\/span> \u0111i\u1ec1u ch\u1ec9nh v\u00e0 m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh: thuy\u1ebft minh c\u01a1 s\u1edf t\u00ednh to\u00e1n v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 m\u1ee9c gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7<\/span> \u0111i\u1ec1u ch\u1ec9nh v\u00e0 m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/p>\n

a) L\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1 l\u00e0m chu\u1ea9n \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh theo c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1;<\/p>\n

b) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a t\u1eebng y\u1ebfu t\u1ed1 so s\u00e1nh<\/i> tr\u00ean c\u01a1 s\u1edf c\u1ed1 \u0111\u1ecbnh nh\u1eefng y\u1ebfu t\u1ed1 so s\u00e1nh c\u00f2n l\u1ea1i (coi nh\u01b0 gi\u1ed1ng nhau), m\u1ed7i m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng y\u1ebfu t\u1ed1 so s\u00e1nh ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng minh t\u1eeb c\u00e1c th\u00f4ng tin \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c tr\u00ean th\u1ecb tr\u01b0\u1eddng, c\u1ee5 th\u1ec3:<\/p>\n

– Nh\u1eefng y\u1ebfu t\u1ed1 \u1edf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh k\u00e9m h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1 th\u00ec \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (c\u1ed9ng) m\u1ee9c gi\u00e1 t\u00ednh theo \u0111\u01a1n v\u1ecb chu\u1ea9n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh;<\/p>\n

– Nh\u1eefng y\u1ebfu t\u1ed1 \u1edf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh v\u01b0\u1ee3t tr\u1ed9i h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1 th\u00ec \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (tr\u1eeb) m\u1ee9c gi\u00e1 t\u00ednh theo \u0111\u01a1n v\u1ecb chu\u1ea9n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh;<\/p>\n

– Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ef1 kh\u00e1c bi\u1ec7t y\u1ebfu t\u1ed1 so s\u00e1nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo s\u1ed1 ti\u1ec1n tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c theo t\u1ec9 l\u1ec7<\/span> % t\u0103ng, gi\u1ea3m so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh.<\/p>\n

– T\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ea7n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh l\u00e0 t\u1ed5ng m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng y\u1ebfu t\u1ed1 so s\u00e1nh v\u1edbi d\u1ea5u \u00e2m (\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) v\u00e0 d\u1ea5u d\u01b0\u01a1ng (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng).<\/p>\n

– M\u1ee9c gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng m\u1ee9c gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh c\u1ed9ng (+) ho\u1eb7c tr\u1eeb (-) t\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ea7n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh \u0111\u00f3.<\/p>\n

c) X\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ecbnh gi\u00e1 b\u1eb1ng c\u00e1ch l\u1ea5y m\u1ee9c gi\u00e1 sau \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ea1i di\u1ec7n chung c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh ho\u1eb7c b\u1eb1ng m\u1ee9c gi\u00e1 trung b\u00ecnh c\u1ee7a c\u00e1c m\u1ee9c gi\u00e1 sau \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh:<\/p>\n

M\u1ee9c gi\u00e1 \u0111\u1ea1i di\u1ec7n chung c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh l\u00e0 m\u1ee9c gi\u00e1 sau \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a m\u1ed7i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh \u0111\u01b0\u1ee3c ch\u1ecdn theo c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n

– H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh c\u00f3 s\u1ed1 l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u00edt nh\u1ea5t.<\/p>\n

– H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh c\u00f3 t\u1ec9 l\u1ec7 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a m\u1ed7i y\u1ebfu t\u1ed1 so s\u00e1nh nh\u1ecf nh\u1ea5t.<\/p>\n

– H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 so s\u00e1nh<\/b> c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ea7n nh\u1ecf nh\u1ea5t. (Theo Th\u00f4ng t\u01b0\u00a025\/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 so s\u00e1nh (ti\u1ebfng Anh: Comparative method) l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, so s\u00e1nh gi\u1eefa m\u1ee9c gi\u00e1 v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf, k\u0129 thu\u1eadt \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1 c\u1ee7a 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\/33934"}],"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=33934"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33934\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}