{"id":34171,"date":"2023-12-08T03:50:53","date_gmt":"2023-12-08T03:50:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-chi-phi-cost-accounting-la-gi-dac-diem.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"ke-toan-chi-phi-cost-accounting-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-chi-phi-cost-accounting-la-gi-dac-diem.html","title":{"rendered":"K\u1ebf to\u00e1n chi ph\u00ed (Cost Accounting) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Toppr.<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n chi ph\u00ed<\/font><\/b><\/h2>\n

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

K\u1ebf to\u00e1n chi ph\u00ed <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0Cost Accounting.<\/b><\/p>\n

K\u1ebf to\u00e1n chi ph\u00ed <\/b>l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n l\u00ed nh\u1eb1m m\u1ee5c \u0111\u00edch n\u1eafm b\u1eaft t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a c\u00f4ng ty b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1\u00a0chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\u00a0c\u1ee7a t\u1eebng b\u01b0\u1edbc s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0\u00a0chi ph\u00ed c\u1ed1 \u0111\u1ecbnh,\u00a0ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed thu\u00ea.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a K\u1ebf to\u00e1n chi ph\u00ed<\/font><\/b><\/h3>\n

K\u1ebf to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00ed n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 c\u1ed1 \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn qui tr\u00ecnh s\u1ea3n xu\u1ea5t. \u0110\u1ea7u ti\u00ean, h\u1ecd s\u1ebd \u0111o l\u01b0\u1eddng v\u00e0 ghi l\u1ea1i c\u00e1c chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch ri\u00eang l\u1ebb, sau \u0111\u00f3 so s\u00e1nh chi ph\u00ed \u0111\u1ea7u v\u00e0o v\u1edbi k\u1ebft qu\u1ea3 \u0111\u1ea7u ra \u0111\u1ec3 h\u1ed7 tr\u1ee3 \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh trong t\u01b0\u01a1ng lai. C\u00f3 nhi\u1ec1u lo\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n chi ph\u00ed, \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea nh\u01b0 sau:<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh: <\/b>l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i t\u00f9y theo m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 nh\u1eefng chi ph\u00ed nh\u01b0 th\u1ebf ch\u1ea5p ho\u1eb7c thanh to\u00e1n ti\u1ec1n thu\u00ea tr\u00ean m\u1ed9t t\u00f2a nh\u00e0 ho\u1eb7c m\u1ed9t ph\u1ea7n thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u hao theo t\u1ec9 l\u1ec7 c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng. Vi\u1ec7c t\u0103ng ho\u1eb7c gi\u1ea3m m\u1ee9c s\u1ea3n xu\u1ea5t s\u1ebd kh\u00f4ng g\u00e2y ra thay \u0111\u1ed5i trong c\u00e1c chi ph\u00ed n\u00e0y.<\/p>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i:<\/b> l\u00e0 chi ph\u00ed g\u1eafn li\u1ec1n v\u1edbi m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t c\u1ee7a c\u00f4ng ty. V\u00ed d\u1ee5, m\u1ed9t c\u1eeda h\u00e0ng hoa t\u0103ng c\u01b0\u1eddng ki\u1ec3m k\u00ea s\u1eafp x\u1ebfp hoa c\u1ee7a h\u1ecd cho Ng\u00e0y Valentine s\u1ebd ph\u1ea3i ch\u1ecbu chi ph\u00ed cao h\u01a1n khi h\u1ecd mua s\u1ed1 l\u01b0\u1ee3ng hoa t\u0103ng l\u00ean t\u1eeb v\u01b0\u1eddn \u01b0\u01a1m ho\u1eb7c trung t\u00e2m v\u01b0\u1eddn \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng:<\/b> l\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 c\u1ed1 \u0111\u1ecbnh ho\u1eb7c thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh hu\u1ed1ng.<\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp:\u00a0l\u00e0 chi ph\u00ed li\u00ean quan c\u1ee5 th\u1ec3 \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m. N\u1ebfu m\u1ed9t ng\u01b0\u1eddi rang c\u00e0 ph\u00ea d\u00e0nh 5 ti\u1ebfng \u0111\u1ec3 rang c\u00e0 ph\u00ea, chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ee7a th\u00e0nh ph\u1ea9m bao g\u1ed3m gi\u1edd lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi rang c\u00e0 ph\u00ea v\u00e0 chi ph\u00ed c\u1ee7a h\u1ea1t c\u00e0 ph\u00ea.<\/p>\n

Chi ph\u00ed gi\u00e1n ti\u1ebfp:<\/b> l\u00e0 chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n ph\u1ea9m. Trong v\u00ed d\u1ee5 v\u1ec1 m\u00e1y rang c\u00e0 ph\u00ea, chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng \u0111\u1ec3 l\u00e0m n\u00f3ng m\u00e1y rang s\u1ebd l\u00e0 gi\u00e1n ti\u1ebfp v\u00ec n\u00f3 kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 kh\u00f3 theo d\u00f5i \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m.<\/p>\n

So s\u00e1nh k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/font><\/b><\/h3>\n

M\u1eb7c d\u00f9 k\u1ebf to\u00e1n chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c c\u1ea5p qu\u1ea3n l\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh, nh\u01b0ng\u00a0k\u1ebf to\u00e1n t\u00e0i ch\u00ednh\u00a0m\u1edbi l\u00e0 th\u1ee9 m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c ch\u1ee7 n\u1ee3 b\u00ean ngo\u00e0i th\u01b0\u1eddng th\u1ea5y. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u su\u1ea5t c\u1ee7a m\u1ed9t c\u00f4ng ty th\u00f4ng qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

Tuy nhi\u00ean, k\u1ebf to\u00e1n chi ph\u00ed l\u1ea1i h\u1eefu \u00edch nh\u1ea5t trong vi\u1ec7c qu\u1ea3n l\u00ed ng\u00e2n s\u00e1ch v\u00e0 thi\u1ebft l\u1eadp c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed, c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng cho c\u00f4ng ty trong t\u01b0\u01a1ng lai.<\/p>\n

M\u1ed9t \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0, trong khi trong k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i giao d\u1ecbch, th\u00ec k\u1ebf to\u00e1n chi ph\u00ed l\u1ea1i ph\u00e2n lo\u1ea1i chi ph\u00ed theo nhu c\u1ea7u th\u00f4ng tin c\u1ee7a c\u00e1c c\u1ea5p qu\u1ea3n l\u00ed.\u00a0<\/p>\n

Do k\u1ebf to\u00e1n chi ph\u00ed ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 b\u1edfi c\u00e1c c\u1ea5p qu\u1ea3n l\u00ed, n\u00ean n\u00f3 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng b\u1ea5t k\u00ec ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 n\u00e0o, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c\u00a0nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP) v\u00e0, do \u0111\u00f3, c\u00f3 c\u00e1ch s\u1eed d\u1ee5ng kh\u00e1c nhau gi\u1eefa c\u00e1c c\u00f4ng ty ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n

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

\n K\u1ebf to\u00e1n chi ph\u00ed (ti\u1ebfng Anh: Cost Accounting) l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n l\u00ed nh\u1eb1m m\u1ee5c \u0111\u00edch n\u1eafm b\u1eaft t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a c\u00f4ng ty b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a t\u1eebng b\u01b0\u1edbc s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed thu\u00ea.\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\/34171"}],"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=34171"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34171\/revisions"}],"predecessor-version":[{"id":67882,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34171\/revisions\/67882"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}