{"id":34198,"date":"2023-12-08T03:52:00","date_gmt":"2023-12-08T03:52:00","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tinh-gia-thanh-theo-phuong-phap-truc-tiep-direct-costing-la-gi-cach-tinh.html"},"modified":"2023-12-23T20:55:59","modified_gmt":"2023-12-23T13:55:59","slug":"tinh-gia-thanh-theo-phuong-phap-truc-tiep-direct-costing-la-gi-cach-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tinh-gia-thanh-theo-phuong-phap-truc-tiep-direct-costing-la-gi-cach-tinh.html","title":{"rendered":"T\u00ednh gi\u00e1 th\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Direct costing) l\u00e0 g\u00ec? C\u00e1ch t\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: growthforce)<\/p>\n<\/figcaption><\/figure>\n

Ti\u0301nh gia\u0301 tha\u0300nh theo phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p<\/font><\/h2>\n

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

Ti\u0301nh gia\u0301 tha\u0300nh theo phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Direct costing<\/b> hay Variable costing.<\/b><\/p>\n

Ti\u0301nh gia\u0301 tha\u0300nh theo phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p<\/b> la\u0300 phu\u031bo\u031bng pha\u0301p ma\u0300 theo \u0111o\u0301, chi\u0309 co\u0301 ca\u0301c chi phi\u0301 sa\u0309n xu\u00e2\u0301t bi\u00ea\u0301n \u0111\u00f4\u0309i lie\u0302n quan \u0111\u00ea\u0301n sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m ta\u0323i pha\u0302n xu\u031b\u01a1\u0309ng, no\u031bi sa\u0309n xu\u00e2\u0301t \u0111u\u031b\u01a1\u0323c ti\u0301nh va\u0300o gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh.\u00a0<\/p>\n

Ph\u00e2\u0300n chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung c\u00f4\u0301 \u0111i\u0323nh kho\u0302ng \u0111u\u031b\u01a1\u0323c ti\u0301nh va\u0300o gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh. \u0110a\u0302y co\u0301 th\u00ea\u0309 coi la\u0300 ca\u0301ch ti\u0301nh gia\u0301 tha\u0300nh kho\u0302ng \u0111\u00e2\u0300y \u0111u\u0309 \u0111\u00ea\u0309 phu\u0323c vu\u0323 nh\u01b0\u0303ng ye\u0302u c\u00e2\u0300u rie\u0302ng trong qua\u0309n tri\u0323 doanh nghi\u1eb9\u0302p. Ca\u0301ch ti\u0301nh na\u0300y vi\u0300 th\u00ea\u0301 kho\u0302ng lie\u0302n quan \u0111\u00ea\u0301n tho\u0302ng tin ta\u0300i chi\u0301nh co\u0302ng b\u00f4\u0301 ra be\u0302n ngoa\u0300i.<\/p>\n

V\u00e2\u0301n \u0111\u00ea\u0300 \u0111\u1ea1\u0306t ra la\u0300<\/b> ta\u0323i sao kho\u0302ng ti\u0301nh \u0111\u00ea\u0301n \u0111i\u0323nh phi\u0301 sa\u0309n xu\u00e2\u0301t chung trong gia\u0301 tha\u0300nh s\u1ea3n ph\u1ea9m trong khi c\u00e1c chi ph\u00ed n\u00e0y, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n

Ca\u0301c nha\u0300 qua\u0309n tri\u0323 quan ni\u1eb9\u0302m r\u0103\u0300ng, \u0111i\u0323nh phi\u0301 sa\u0309n xu\u00e2\u0301t chung la\u0300 chi phi\u0301 th\u01a1\u0300i k\u00ec<\/span>, nghi\u0303a la\u0300 doanh nghi\u1eb9\u0302p luo\u0302n pha\u0301t sinh chi phi\u0301 na\u0300y \u0111\u00ea\u0309 duy tri\u0300 va\u0300 \u0111i\u00ea\u0300u ha\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng nha\u0300 xu\u031b\u01a1\u0309ng cho du\u0300 co\u0301 s\u01b0\u0323 ta\u0306ng gia\u0309m sa\u0309n lu\u031b\u01a1\u0323ng trong k\u00ec<\/span> trong gi\u01a1\u0301i ha\u0323n qui mo\u0302 nha\u0300 xu\u031b\u01a1\u0309ng.\u00a0<\/p>\n

\u0110i\u0323nh phi\u0301 sa\u0309n xu\u00e2\u0301t chung g\u00e2\u0300n nhu\u031b i\u0301t thay \u0111\u00f4\u0309i qua ca\u0301c na\u0306m tru\u031b\u01a1\u0301c khi co\u0301 s\u01b0\u0323 thay \u0111\u00f4\u0309i qui mo\u0302 \u0111\u00e2\u0300u tu\u031b. Do v\u1ea1\u0302y, se\u0303 la\u0300 kho\u0302ng h\u01a1\u0323p l\u00ed<\/span> khi ti\u0301nh chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung c\u1ed1 \u0111\u1ecbnh cho s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.\u00a0<\/p>\n

C\u00e1ch nh\u00ecn \u0111\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 chi ph\u00ed th\u1eddi k\u00ec c\u0169ng \u0111\u1ed3ng ngh\u0129a kh\u00f4ng xem chi ph\u00ed n\u00e0y l\u00e0 chi ph\u00ed s\u1ea3n ph\u1ea9m (chi ph\u00ed t\u1ed3n kho), v\u00e0 khi \u0111\u00f3, \u0111\u1ecbnh ph\u00ed n\u00e0y\u00a0la\u0300 y\u00ea\u0301u t\u00f4\u0301 c\u00e2\u0300n gia\u0309m tr\u01b0\u0300 t\u01b0\u0300 doanh thu \u0111\u00ea\u0309 ba\u0301o ca\u0301o th\u1ea1\u0302t s\u01b0\u0323 v\u00ea\u0300 k\u00ea\u0301t qua\u0309 kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

C\u00e1c lo\u1ea1i chi ph\u00ed v\u00e0 c\u00e1ch t\u00ednh<\/font><\/h3>\n

Nhu\u031b v\u1ea1\u0302y, gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh bao g\u00f4\u0300m ba loa\u0323i: chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 nha\u0302n co\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p va\u0300 bi\u00ea\u0301n phi\u0301 sa\u0309n xu\u00e2\u0301t chung.\u00a0<\/p>\n

Tri\u0300nh t\u01b0\u0323 t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 va\u0300 ti\u0301nh gia\u0301 tha\u0300nh theo phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p nhu\u031b sau:<\/b><\/p>\n

+ Xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 va\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh<\/p>\n

+ Chi phi\u0301 sa\u0309n xu\u00e2\u0301t khi pha\u0301t sinh c\u00e2\u0300n pha\u0302n lo\u0323ai theo ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 ch iphi\u0301. Ca\u0301c chi phi\u0301 sa\u0309n xu\u00e2\u0301t bi\u00ea\u0301n \u0111\u00f4\u0309i se\u0303 t\u1ea1\u0302p h\u01a1\u0323p theo t\u01b0\u0300ng \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301. Ph\u00e2\u0300n \u0111i\u0323nh phi\u0301 sa\u0309n xu\u00e2\u0301t chung se\u0303 t\u1ea1\u0302p h\u01a1\u0323p rie\u0302ng \u0111\u00ea\u0309 phu\u0323c vu\u0323 cho ca\u0301c ye\u0302u c\u00e2\u0300u kha\u0301c trong k\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323.\u00a0<\/p>\n

Trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p kho\u0302ng th\u00ea\u0309 pha\u0302n loa\u0323i ngay tha\u0300nh bi\u00ea\u0301n phi\u0301 va\u0300 \u0111i\u0323nh phi\u0301 (nhu\u031b tru\u031b\u01a1\u0300ng h\u01a1\u0323p cu\u0309a chi ph i\u0301h\u00f4\u0303n h\u01a1\u0323p) thi\u0300 chi phi\u0301 se\u0303 theo do\u0303i rie\u0302ng va\u0300 \u0111\u00ea\u0301n cu\u00f4\u0301i k\u00ec<\/span> k\u00ea\u0301 toa\u0301n pha\u0302n ta\u0301ch tha\u0300nh bi\u00ea\u0301n phi\u0301 va\u0300 \u0111i\u0323nh phi\u0301.<\/p>\n

+ Cu\u00f4\u0301i k\u00ec<\/span>, k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p toa\u0300n b\u1ecd\u0302 bi\u00ea\u0301n phi\u0301 sa\u0309n xu\u00e2\u0301t \u0111\u00ea\u0309 ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, Trung t\u00e2m \u0110\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn, \u0110\u1ea1i h\u1ecdc Kinh doanh v\u00e0 C\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00ednh gi\u00e1 th\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (ti\u1ebfng Anh: Direct costing) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p m\u00e0 theo \u0111\u00f3, ch\u1ec9 c\u00f3 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1ea1i ph\u00e2n x\u01b0\u1edfng, n\u01a1i s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.\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\/34198"}],"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=34198"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34198\/revisions"}],"predecessor-version":[{"id":67895,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34198\/revisions\/67895"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}