{"id":34204,"date":"2023-12-08T03:52:13","date_gmt":"2023-12-08T03:52:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doi-tuong-tap-hop-chi-phi-trong-ke-toan-quan-tri-la-gi.html"},"modified":"2023-12-23T20:56:08","modified_gmt":"2023-12-23T13:56:08","slug":"doi-tuong-tap-hop-chi-phi-trong-ke-toan-quan-tri-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doi-tuong-tap-hop-chi-phi-trong-ke-toan-quan-tri-la-gi.html","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: eduadvisor)<\/p>\n<\/figcaption><\/figure>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301<\/font><\/h2>\n

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

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301<\/b> la\u0300 pha\u0323m vi \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh tru\u031b\u01a1\u0301c \u0111\u00ea\u0309 t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301.\u00a0<\/p>\n

Xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 th\u01b0\u0323c ch\u00e2\u0301t la\u0300 xa\u0301c \u0111i\u0323nh gi\u01a1\u0301i ha\u0323n ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n chi\u0323u chi phi\u0301 ho\u1ea1\u0306c ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng chi\u0323u chi phi\u0301 la\u0300m co\u031b s\u01a1\u0309 cho vi\u1eb9\u0302c ti\u0301nh gia\u0301 tha\u0300nh.\u00a0<\/p>\n

Kha\u0301i ni\u1eb9\u0302m na\u0300y kho\u0302ng chi\u0309 a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t ma\u0300 co\u0300n co\u0301 th\u00ea\u0309 a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u1eb9\u0302p thu\u1ecd\u0302c ca\u0301c nga\u0300nh kinh doanh kha\u0301c.\u00a0<\/p>\n

Bi\u1ec3u hi\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/font><\/h3>\n

Tre\u0302n m\u1ecd\u0302t go\u0301c \u0111\u1ecd\u0302 chung, co\u0301 hai bi\u00ea\u0309u hi\u1eb9\u0302n v\u00ea\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301. \u0110o\u0301 la\u0300:<\/p>\n

– Ca\u0301c trung ta\u0302m chi phi\u0301<\/b><\/p>\n

Trung ta\u0302m chi phi\u0301 la\u0300 nh\u01b0\u0303ng b\u1ecd\u0302 ph\u1ea1\u0302n trong doanh nghi\u1eb9\u0302p ma\u0300 nha\u0300 qua\u0309n tri\u0323\u01a1\u0309 b\u1ecd\u0302 ph\u1ea1\u0302n \u0111o\u0301 chi\u0323u tra\u0301ch nhi\u1eb9\u0302m v\u00ea\u0300 nh\u01b0\u0303ng bi\u00ea\u0301n \u0111\u1ecd\u0302ng chi phi\u0301 pha\u0301t sinh trong k\u00ec. Trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, trung ta\u0302m chi phi\u0301 co\u0301 th\u00ea\u0309 la\u0300 t\u01b0\u0300ng pha\u0302n xu\u031b\u01a1\u0309ng, t\u01b0\u0300ng \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t, \u0111o\u031bn vi\u0323 sa\u0309n xu\u00e2\u0301t…<\/p>\n

M\u00f4\u0303i pha\u0302n xu\u031b\u01a1\u0309ng co\u0301 th\u00ea\u0309 la\u0300 m\u1ecd\u0302t giai \u0111oa\u0323n co\u0302ng ngh\u1eb9\u0302 trong qui tri\u0300nh sa\u0309n xu\u00e2\u0301t \u01a1\u0309 doanh nghi\u1eb9\u0302p, ho\u1ea1\u0306c co\u0301 th\u00ea\u0309 hoa\u0300n tha\u0300nh m\u1ecd\u0302t co\u0302ng vi\u1eb9\u0302c co\u0301 ti\u0301nh \u0111\u1ecd\u0302c l\u1ea1\u0302p na\u0300o \u0111o\u0301.\u00a0<\/p>\n

Trung ta\u0302m chi phi\u0301 co\u0301 th\u00ea\u0309 la\u0300 m\u00f4\u0303i c\u01b0\u0309a ha\u0300ng, qu\u00e2\u0300y ha\u0300ng… trong doanh nghi\u1eb9\u0302p thu\u031bo\u031bng ma\u0323i, ho\u1ea1\u0306c t\u01b0\u0300ng kha\u0301ch sa\u0323n, khu nghi\u0309 ma\u0301t, t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n kinh doanh… trong kinh doanh du li\u0323ch.<\/p>\n

– Sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c nho\u0301m sa\u0309n ph\u00e2\u0309m cu\u0300ng loa\u0323i, m\u1ecd\u0302t co\u0302ng vi\u1eb9\u0302c (\u0111o\u031bn \u0111\u1ea1\u0306t ha\u0300ng) hay m\u1ecd\u0302t hoa\u0323t \u0111\u1ecd\u0302ng, m\u1ecd\u0302t chu\u031bo\u031bng tri\u0300nh<\/b> na\u0300o \u0111o\u0301<\/p>\n

Nhu\u031b chu\u031bo\u031bng tri\u0300nh ti\u00ea\u0301p thi\u0323, hoa\u0323t \u0111\u1ecd\u0302ng nghie\u0302n c\u01b0\u0301u va\u0300 tri\u00ea\u0309n khai cho m\u1ecd\u0302t sa\u0309n ph\u00e2\u0309m m\u01a1\u0301i, hoa\u0323t \u0111\u1ecd\u0302ng s\u01b0\u0303a ch\u01b0\u0303a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh…\u00a0<\/p>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p na\u0300y thu\u031b\u01a1\u0300ng kho\u0302ng quan ta\u0302m \u0111\u00ea\u0301n ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n pha\u0301t sinh chi phi\u0301 ma\u0300 quan ta\u0302m chi phi\u0301 pha\u0301t sinh cho co\u0302ng vi\u1eb9\u0302c gi\u0300, \u01a1\u0309 hoa\u0323t \u0111\u1ecd\u0302ng na\u0300o. Khi \u0111o\u0301, ngu\u031b\u01a1\u0300i qua\u0309n tri\u0323 co\u0301 th\u00ea\u0309 so sa\u0301nh, \u0111a\u0301nh gia\u0301 chi phi\u0301 gi\u01b0\u0303a ca\u0301c sa\u0309n ph\u00e2\u0309m, ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng v\u01a1\u0301i nhau.<\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh<\/font><\/h3>\n

\u0110\u00ea\u0309 xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 theo hai hu\u031b\u01a1\u0301ng tre\u0302n, k\u00ea\u0301 toa\u0301n co\u0301 th\u00ea\u0309 d\u01b0\u0323a va\u0300o nh\u01b0\u0303ng ca\u0306n c\u01b0\u0301 sau:<\/p>\n

– Pha\u0302n c\u00e2\u0301p qua\u0309n l\u00ed<\/span> va\u0300 ye\u0302u c\u00e2\u0300u qua\u0309n l\u00ed<\/span> \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c<\/b><\/p>\n

Khi co\u031b c\u00e2\u0301u t\u00f4\u0309 ch\u01b0\u0301c cu\u0309a doanh nghi\u1eb9\u0302p bao g\u00f4\u0300m nhi\u00ea\u0300u b\u1ecd\u0302 ph\u1ea1\u0302n th\u01b0\u0323c hi\u1eb9\u0302n nh\u01b0\u0303ng ch\u01b0\u0301c na\u0306ng kha\u0301c nhau thi\u0300 v\u00e2\u0301n \u0111\u00ea\u0300 pha\u0302n c\u00e2\u0301p pha\u0309i \u0111u\u031b\u01a1\u0323c \u0111\u1ea1\u0306t ra.\u00a0<\/p>\n

Pha\u0302n c\u00e2\u0301p qua\u0309n l\u00ed<\/span> g\u0103\u0301n li\u00ea\u0300n tra\u0301ch nhi\u1eb9\u0302m cu\u0309a t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n trong doanh nghi\u1eb9\u0302p d\u00e2\u0303n \u0111\u00ea\u0301n hi\u0300nh tha\u0300nh ca\u0301c trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m, trong \u0111o\u0301 co\u0301 trung ta\u0302m chi phi\u0301, \u0111a\u0303 \u0111\u1ea1\u0306t ra ye\u0302u c\u00e2\u0300u d\u01b0\u0323 toa\u0301n va\u0300 ki\u00ea\u0309m so\u00e1t chi phi\u0301 ta\u0323i t\u01b0\u0300ng trung ta\u0302m.<\/p>\n

L\u01b0\u0323a cho\u0323n \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 la\u0300 ca\u0301c trung ta\u0302m chi phi\u0301 go\u0301p ph\u00e2\u0300n ti\u0301nh gia\u0301 tha\u0300nh va\u0300 ki\u00ea\u0309m soa\u0301t chi phi\u0301 ta\u0323i trung ta\u0302m \u0111o\u0301.<\/p>\n

– Ti\u0301nh ch\u00e2\u0301t qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m<\/b><\/p>\n

Sa\u0309n xu\u00e2\u0301t gia\u0309n \u0111o\u031bn hay sa\u0309n xu\u00e2\u0301t ph\u01b0\u0301c ta\u0323p, qua\u0301 tri\u0300nh ch\u00ea\u0301 bi\u00ea\u0301n lie\u0302n tu\u0323c hay qua\u0301 tri\u0300nh ch\u00ea\u0301 bi\u00ea\u0301n song song.\u00a0<\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302 sa\u0309n xu\u00e2\u0301t gia\u0309n \u0111o\u031bn, sa\u0309n ph\u00e2\u0309m cu\u00f4\u0301i cu\u0300ng nh\u1ea1\u0302n \u0111u\u031b\u01a1\u0323c do ch\u00ea\u0301 bi\u00ea\u0301n lie\u0302n tu\u0323c ca\u0301c loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u s\u01b0\u0309 du\u0323ng, qua\u0301 tri\u0300nh ch\u00ea\u0301 bi\u00ea\u0301n kho\u0302ng pha\u0302n chia tha\u0300nh ca\u0301c co\u0302ng \u0111oa\u0323n thi\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 co\u0301 th\u00ea\u0309 la\u0300 sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh ho\u1ea1\u0306c toa\u0300n b\u1ecd\u0302 qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t.\u00a0<\/p>\n

N\u00ea\u0301u qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t ta\u0323o ra nhi\u00ea\u0300u loa\u0323i sa\u0309n ph\u00e2\u0309m tu\u031bo\u031bng t\u01b0\u0323, kha\u0301c nhau v\u00ea\u0300 ki\u0301ch c\u01a1\u0303, ki\u00ea\u0309u da\u0301ng thi\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 co\u0301 th\u00ea\u0309 la\u0300 nho\u0301m sa\u0309n ph\u00e2\u0309m cu\u0300ng loa\u0323i.<\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302 sa\u0309n xu\u00e2\u0301t ph\u01b0\u0301c ta\u0323p, sa\u0309n ph\u00e2\u0309m cu\u00f4\u0301i cu\u0300ng nh\u1ea1\u0302n \u0111u\u031b\u01a1\u0323c do l\u0103\u0301p ra\u0301p co\u031b ho\u0323c thu\u00e2\u0300n tu\u0301y \u01a1\u0309 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n, chi ti\u00ea\u0301t… ho\u1ea1\u0306c qua nhi\u00ea\u0300u bu\u031b\u01a1\u0301c ch\u00ea\u0301 bi\u00ea\u0301n theo m\u1ecd\u0302t tri\u0300nh t\u01b0\u0323 nh\u1ea5t \u0111\u1ecbnh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed c\u00f3 th\u1ec3 l\u00e0 b\u1ed9 ph\u1eadn, chi ti\u1ebft s\u1ea3n ph\u1ea9m.<\/p>\n

– \u0110o\u031bn vi\u0323 ti\u0301nh gia\u0301 tha\u0300nh a\u0301p du\u0323ng trong doanh nghi\u1eb9\u0302p<\/b><\/p>\n

Trong nhi\u00ea\u0300u tru\u031b\u01a1\u0300ng h\u01a1\u0323p, do sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t co\u0301 tu\u031bo\u031bng t\u01b0\u0323 nhau v\u00ea\u0300 co\u0302ng du\u0323ng nhu\u031bng kha\u0301c nhau v\u00ea\u0300 ki\u0301ch c\u01a1\u0303 thi\u0300 vi\u1eb9\u0302c cho\u0323n m\u1ecd\u0302t \u0111o\u031bn vi\u0323 ti\u0301nh gia\u0301 tha\u0300nh chung cho ca\u0301c loa\u0323i sa\u0309n ph\u00e2\u0309m (li\u0301t, kg, m2 , …) co\u0301 th\u00ea\u0309 d\u00e2\u0303n \u0111\u00ea\u0301n cho\u0323n \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 la\u0300 nho\u0301m sa\u0309n ph\u00e2\u0309m.\u00a0<\/p>\n

Ca\u0301ch cho\u0323n \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p na\u0300y \u0111a\u0309m ba\u0309o ha\u0300i ho\u0300a gi\u01b0\u0303a chi phi\u0301 va\u0300 l\u01a1\u0323i i\u0301ch trong qua\u0301 tri\u0300nh ti\u0301nh gi\u00e1 tha\u0300nh \u01a1\u0309 \u0111o\u031bn vi\u0323.<\/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 \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed l\u00e0 ph\u1ea1m vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed th\u1ef1c ch\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n c\u00e1c b\u1ed9 ph\u1eadn ch\u1ecbu chi ph\u00ed ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c t\u00ednh gi\u00e1 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\/34204"}],"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=34204"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34204\/revisions"}],"predecessor-version":[{"id":67898,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34204\/revisions\/67898"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}