{"id":34099,"date":"2023-12-08T03:48:29","date_gmt":"2023-12-08T03:48:29","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-chi-phi-backflush-backflush-costing-la-gi-dac-diem.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"he-thong-chi-phi-backflush-backflush-costing-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-chi-phi-backflush-backflush-costing-la-gi-dac-diem.html","title":{"rendered":"H\u1ec7 th\u1ed1ng chi ph\u00ed backflush (Backflush Costing) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Prezi.<\/p>\n<\/div>\n<\/div>\n

H\u1ec7 th\u1ed1ng chi ph\u00ed backflush<\/font><\/b><\/h2>\n

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

H\u1ec7 th\u1ed1ng chi ph\u00ed backflush<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Backflush Costing.<\/b><\/p>\n

H\u1ec7 th\u1ed1ng chi ph\u00ed backflush<\/b> l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong m\u00f4i tr\u01b0\u1eddng t\u1ed3n kho t\u1ee9c th\u1eddi (Just-in-time). N\u00f3i t\u00f3m l\u1ea1i, \u0111\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi l\u1ea1i c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u1ec9 sau khi ch\u00fang \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, ho\u00e0n th\u00e0nh ho\u1eb7c b\u00e1n.<\/p>\n

Chi ph\u00ed cho vi\u1ec7c k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t gi\u00fap lo\u1ea1i b\u1ecf vi\u1ec7c theo d\u00f5i c\u00e1c chi ph\u00ed, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng, trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, th\u01b0\u1eddng v\u1eabn l\u00e0 m\u1ed9t t\u00ednh n\u0103ng c\u1ee7a h\u1ec7 th\u1ed1ng chi ph\u00ed truy\u1ec1n th\u1ed1ng. H\u1ec7 th\u1ed1ng chi ph\u00ed backflush c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 K\u1ebf to\u00e1n backflush.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m H\u1ec7 th\u1ed1ng chi ph\u00ed backflush<\/font><\/b><\/h3>\n

T\u1ed5ng chi ph\u00ed c\u1ee7a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ghi l\u1ea1i c\u00f9ng m\u1ed9t l\u00fac, v\u00e0o cu\u1ed1i qu\u00e1 tr\u00ecnh. Do \u0111\u00f3, c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng chi ph\u00ed backflush s\u1ebd t\u00ednh to\u00e1n chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m sau khi ch\u00fang \u0111\u01b0\u1ee3c b\u00e1n, ho\u00e0n th\u00e0nh ho\u1eb7c v\u1eadn chuy\u1ec3n. \u0110\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y, c\u00e1c doanh nghi\u1ec7p g\u00e1n ph\u00ed ti\u00eau chu\u1ea9n cho h\u00e0ng h\u00f3a m\u00e0 h\u1ecd s\u1ea3n xu\u1ea5t. \u0110\u00f4i khi hai chi ph\u00ed n\u00e0y s\u1ebd kh\u00e1c nhau, v\u00ec v\u1eady cu\u1ed1i c\u00f9ng c\u00e1c c\u00f4ng ty ph\u1ea3i ghi nh\u1eadn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed ti\u00eau chu\u1ea9n v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf.<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh trong c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau c\u1ee7a chu k\u00ec s\u1ea3n xu\u1ea5t. B\u1eb1ng c\u00e1ch lo\u1ea1i b\u1ecf ghi nh\u1eadn c\u00e1c chi ph\u00ed trong qui tr\u00ecnh s\u1ea3n xu\u1ea5t (Work-in-process), h\u1ec7 th\u1ed1ng chi ph\u00ed backflush \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a qui tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 ti\u1ebft ki\u1ec7m ti\u1ec1n cho doanh nghi\u1ec7p. <\/p>\n

C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng chi ph\u00ed backflush th\u01b0\u1eddng \u0111\u00e1p \u1ee9ng 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

– C\u00f3 chu k\u00ec s\u1ea3n xu\u1ea5t ng\u1eafn: C\u00f4ng ty kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng chi ph\u00ed backflush cho nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 s\u1ea3n xu\u1ea5t. C\u00e0ng m\u1ea5t nhi\u1ec1u th\u1eddi gian th\u00ec vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed ti\u00eau chu\u1ea9n c\u00e0ng tr\u1edf n\u00ean kh\u00f3 kh\u0103n h\u01a1n.<\/p>\n

– S\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c tu\u1ef3 ch\u1ec9nh theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng: H\u1ec7 th\u1ed1ng chi ph\u00ed backflush kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m tu\u1ef3 ch\u1ec9nh v\u00ec n\u00f3 \u0111\u00f2i h\u1ecfi ph\u1ea3i t\u1ea1o ra m\u1ed9t h\u00f3a \u0111\u01a1n v\u1eadt li\u1ec7u duy nh\u1ea5t cho m\u1ed7i m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t.<\/p>\n

– M\u1ee9c t\u1ed3n kho v\u1eadt li\u1ec7u th\u1ea5p ho\u1eb7c kh\u00f4ng \u0111\u1ed5i: Khi h\u00e0ng t\u1ed3n kho (h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m do m\u1ed9t c\u00f4ng ty n\u1eafm gi\u1eef) \u1edf m\u1ee9c th\u1ea5p, ph\u1ea7n l\u1edbn chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd ch\u1ea3y v\u00e0o chi ph\u00ed c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra v\u00e0 n\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 chi ph\u00ed l\u01b0u kho.<\/p>\n

\u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a h\u1ec7 th\u1ed1ng chi ph\u00ed Backflush<\/font><\/b><\/h3>\n

V\u1ec1 l\u00ed thuy\u1ebft, h\u1ec7 th\u1ed1ng chi ph\u00ed Backflush l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p l\u00ed \u0111\u1ec3 tr\u00e1nh s\u1ef1 ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00e1n chi ph\u00ed cho s\u1ea3n ph\u1ea9m v\u00e0 h\u00e0ng t\u1ed3n kho. Kh\u00f4ng ghi nh\u1eadn chi ph\u00ed trong c\u00e1c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kh\u00e1c nhau cho ph\u00e9p c\u00e1c c\u00f4ng ty ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m chi ph\u00ed c\u1ee7a h\u1ecd. <\/p>\n

Tuy nhi\u00ean, h\u1ec7 th\u1ed1ng chi ph\u00ed Backflush c\u0169ng kh\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng chi ph\u00ed Backflush thi\u1ebfu m\u1ed9t l\u1ed9 tr\u00ecnh ki\u1ec3m to\u00e1n tu\u1ea7n t\u1ef1 v\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng tu\u00e2n th\u1ee7 c\u00e1c\u00a0nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP).<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng chi ph\u00ed backflush (ti\u1ebfng Anh: Backflush Costing) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong m\u00f4i tr\u01b0\u1eddng t\u1ed3n kho t\u1ee9c th\u1eddi (Just-in-time).\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\/34099"}],"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=34099"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34099\/revisions"}],"predecessor-version":[{"id":67850,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34099\/revisions\/67850"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}