{"id":34087,"date":"2023-12-08T03:47:56","date_gmt":"2023-12-08T03:47:56","guid":{"rendered":"https:\/\/masterskills.org\/blog\/mo-hinh-gia-goc-cost-model-la-gi.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"mo-hinh-gia-goc-cost-model-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mo-hinh-gia-goc-cost-model-la-gi.html","title":{"rendered":"M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c (Cost model) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: cdn.thomasnet.com<\/p>\n<\/figcaption><\/figure>\n

M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c<\/font><\/h2>\n

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

M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c<\/b>\u00a0hay m\u00f4 h\u00ecnh gi\u00e1 v\u1ed1n\u00a0<\/b>trong ti\u1ebfng Anh l\u00e0 Cost model<\/b>.<\/p>\n

M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c<\/b> l\u00e0 m\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 m\u00e0 sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1eabn \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 g\u1ed1c.<\/p>\n

N\u1ed9i dung<\/font><\/h2>\n

H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c l\u00e0 trong qu\u00e1 tr\u00ecnh n\u1eafm gi\u1eef t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1\u00a0gi\u00e1 th\u1ecb tr\u01b0\u1eddng,\u00a0gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed…c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3. M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng g\u1eafn v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 c\u00f3 kh\u00e1c nhau:<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/b> nh\u01b0 : H\u00e0ng t\u1ed3n kho, n\u1ee3 ph\u1ea3i thu, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, khi\u00a0gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c\u00a0c\u1ee7a t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c th\u00ec k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 v\u00e0 tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n

Kho\u1ea3n d\u1ef1 ph\u00f2ng ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n <\/b>m\u00e0 gi\u00e1 tr\u1ecb c\u00f3 s\u1ef1 suy gi\u1ea3m trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 g\u1ed1c \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn s\u1ef1 ph\u00e2n b\u1ed5 gi\u00e1 g\u1ed1c m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng trong th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Nh\u01b0 v\u1eady, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo c\u00e1c ch\u1ec9 ti\u00eau: Gi\u00e1 g\u1ed1c (nguy\u00ean gi\u00e1), gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i. Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ecb gi\u1ea3m gi\u00e1 (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u00f2n l\u1ea1i cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i), k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed kinh doanh.<\/p>\n

Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo c\u00e1c ch\u1ec9 ti\u00eau: Nguy\u00ean gi\u00e1 tr\u1eeb (-) gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u0169y k\u1ebf v\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 (n\u1ebfu c\u00f3).<\/p>\n

\u1ee8ng d\u1ee5ng<\/font><\/h3>\n

Hi\u1ec7n nay m\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c coi nh\u01b0 m\u00f4 h\u00ecnh ‘truy\u1ec1n th\u1ed1ng’ trong c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 qu\u1ed1c gia cho t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00f9 h\u1ee3p, ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c t\u00e0i s\u1ea3n phi t\u00e0i ch\u00ednh nh\u01b0: H\u00e0ng t\u1ed3n kho, nh\u00e0 x\u01b0\u1edfng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0….<\/p>\n

\u01afu \u0111i\u1ec3m c\u01a1 b\u1ea3n c\u1ee7a m\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh tin c\u1eady cao c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n. Tuy nhi\u00ean, m\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c thi\u00ean v\u1ec1 cung c\u1ea5p th\u00f4ng tin qu\u00e1 kh\u1ee9 n\u00ean kh\u00f4ng th\u00edch h\u1ee3p v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n t\u1ea1i theo n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\u1ede Vi\u1ec7t Nam, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 sau ghi nh\u1eadn ban \u0111\u1ea7u ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: T\u1ea1p ch\u00ed Nghi\u00ean c\u1ee9u khoa h\u1ecdc ki\u1ec3m to\u00e1n s\u1ed1 43\/2011,\u00a0TS. Mai Ng\u1ecdc Anh –\u00a0Khoa K\u1ebf To\u00e1n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c (ti\u1ebfng Anh: Cost model) l\u00e0 m\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 m\u00e0 sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1eabn \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 g\u1ed1c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34087"}],"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=34087"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34087\/revisions"}],"predecessor-version":[{"id":67845,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34087\/revisions\/67845"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}