{"id":34220,"date":"2023-12-08T03:52:50","date_gmt":"2023-12-08T03:52:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tinh-gia-thanh-san-pham-la-gi-cac-phuong-phap-tinh.html"},"modified":"2023-12-23T20:56:09","modified_gmt":"2023-12-23T13:56:09","slug":"tinh-gia-thanh-san-pham-la-gi-cac-phuong-phap-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tinh-gia-thanh-san-pham-la-gi-cac-phuong-phap-tinh.html","title":{"rendered":"T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh"},"content":{"rendered":"
\n
\n
<\/div>
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: restaurantbusinessonline)<\/p>\n<\/figcaption><\/figure>\n

Ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m<\/font><\/h2>\n

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

Ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m<\/b> t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0 Calculating Product Cost.<\/b><\/p>\n

Ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m <\/b>la\u0300 xa\u0301c \u0111i\u0323nh ca\u0301c chi phi\u0301 lie\u0302n quan \u0111\u00ea\u0301n vi\u1eb9\u0302c sa\u0309n xu\u00e2\u0301t m\u1ecd\u0302t kh\u00f4\u0301i l\u01b0<\/span>\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c th\u01b0\u0323c hi\u1eb9\u0302n m\u1ecd\u0302t co\u0302ng vi\u1eb9\u0302c di\u0323ch vu\u0323.<\/p>\n

\u0110\u00ea\u0309 phu\u0323c vu\u0323 cho nhu c\u00e2\u0300u ha\u0323ch toa\u0301n n\u1ecd\u0302i b\u1ecd\u0302 cu\u0303ng nh\u01b0<\/span> nhu c\u00e2\u0300u qua\u0309n tri\u0323 doanh nghi\u1eb9\u0302p c\u00e2\u0300n thi\u00ea\u0301t pha\u0309i xa\u0301c \u0111i\u0323nh \u0111\u01b0<\/span>\u01a1\u0323c gia\u0301 tha\u0300nh cu\u0309a t\u01b0\u0300ng loa\u0323i sa\u0309n ph\u00e2\u0309m cu\u0303ng nh\u01b0<\/span> gia\u0301 tha\u0300nh \u0111o\u031bn vi\u0323 cu\u0309a chu\u0301ng.\u00a0<\/p>\n

Vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh gia\u0301 tha\u0300nh cu\u0309a t\u01b0\u0300ng loa\u0323i sa\u0309n ph\u00e2\u0309m, di\u0323ch vu\u0323 cu\u0303ng nh\u01b0<\/span> gia\u0301 tha\u0300nh \u0111o\u031bn vi\u0323 cu\u0309a chu\u0301ng trong th\u01b0\u0323c t\u00ea\u0301 \u0111\u01b0<\/span>\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n theo nhi\u00ea\u0300u ph\u01b0<\/span>o\u031bng pha\u0301p kha\u0301c nhau.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh<\/font><\/h3>\n

Tuy\u0300 theo \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m sa\u0309n xu\u00e2\u0301t cu\u0309a mi\u0300nh ca\u0301c doanh nghi\u1eb9\u0302p th\u01b0<\/span>\u01a1\u0300ng a\u0301p du\u0323ng m\u1ecd\u0302t trong ca\u0301c ph\u01b0<\/span>o\u031bng pha\u0301p ti\u0301nh gia\u0301 tha\u0300nh sau:<\/p>\n

– Phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p (gia\u0309n \u0111o\u031bn)<\/b><\/p>\n

A\u0301p du\u0323ng trong ca\u0301c doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c th\u01b0\u0323c hi\u1eb9\u0302n di\u0323ch vu\u0323 v\u01a1\u0301i s\u00f4\u0301 l\u01b0<\/span>\u01a1\u0323ng l\u01a1\u0301n nh\u01b0<\/span>ng i\u0301t chu\u0309ng loa\u0323i, chu ki\u0300 sa\u0309n xu\u00e2\u0301t ng\u0103\u0301n, chi phi\u0301 sa\u0309n xu\u00e2\u0301t \u0111\u01b0<\/span>\u01a1\u0323c t\u1ea1\u0302p h\u01a1\u0323p theo t\u01b0\u0300ng \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh.\u00a0<\/p>\n

Ca\u0301c nha\u0300 ma\u0301y \u0111i\u1eb9\u0302n, n\u01b0<\/span>\u01a1\u0301c, ca\u0301c doanh nghi\u1eb9\u0302p khai tha\u0301c,… th\u01b0<\/span>\u01a1\u0300ng s\u01b0\u0309 du\u0323ng ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y.<\/p>\n

– Phu\u031bo\u031bng pha\u0301p t\u00f4\u0309ng c\u1ecd\u0302ng chi phi\u0301<\/b><\/p>\n

Ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y \u0111\u01b0<\/span>\u01a1\u0323c a\u0301p du\u0323ng trong ca\u0301c doanh nghi\u1eb9\u0302p co\u0301 qui tri\u0300nh sa\u0309n xu\u00e2\u0301t g\u00f4\u0300m nhi\u00ea\u0300u co\u0302ng \u0111oa\u0323n n\u00f4\u0301i ti\u00ea\u0301p nhau nh\u01b0<\/span> trong ca\u0301c nga\u0300nh co\u031b khi\u0301 ch\u00ea\u0301 ta\u0323o, d\u1eb9\u0302t, thu\u1ecd\u0302c da,….\u00a0<\/p>\n

M\u00f4\u0303i co\u0302ng \u0111oa\u0323n trong qui tri\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n vi\u1eb9\u0302c sa\u0309n xu\u00e2\u0301t hoa\u0300n chi\u0309nh m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n sa\u0309n ph\u00e2\u0309m. Chi phi\u0301 sa\u0309n xu\u00e2\u0301t \u0111\u01b0<\/span>\u01a1\u0323c t\u1ea1\u0302p h\u01a1\u0323p theo t\u01b0\u0300ng co\u0302ng \u0111oa\u0323n.\u00a0<\/p>\n

Gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m se\u0303 b\u0103\u0300ng t\u00f4\u0309ng c\u1ecd\u0302ng chi phi\u0301 sa\u0309n xu\u00e2\u0301t pha\u0302n b\u00f4\u0309 cho tha\u0300nh ph\u00e2\u0309m cu\u0309a ca\u0301c co\u0302ng \u0111oa\u0323n ch\u00ea\u0301 ta\u0323o sa\u0309n ph\u00e2\u0309m.<\/p>\n

– Phu\u031bo\u031bng pha\u0301p h\u1eb9\u0302 s\u00f4\u0301<\/b><\/p>\n

\u0110\u01b0<\/span>\u01a1\u0323c s\u01b0\u0309 du\u0323ng trong ca\u0301c doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t ra nhi\u00ea\u0300u loa\u0323i sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c m\u1ecd\u0302t loa\u0323i sa\u0309n ph\u00e2\u0309m v\u01a1\u0301i nhi\u00ea\u0300u ph\u00e2\u0309m c\u00e2\u0301p kha\u0301c nhau tre\u0302n cu\u0300ng m\u1ecd\u0302t da\u0302y chuy\u00ea\u0300n sa\u0309n xu\u00e2\u0301t.\u00a0<\/p>\n

Tre\u0302n da\u0302y chuy\u00ea\u0300n sa\u0309n xu\u00e2\u0301t na\u0300y ca\u0301c chi phi\u0301 sa\u0309n xu\u00e2\u0301t kho\u0302ng th\u00ea\u0309 t\u1ea1\u0302p h\u01a1\u0323p rie\u0302ng \u0111\u01b0<\/span>\u01a1\u0323c theo t\u01b0\u0300ng \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh (loa\u0323i sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c t\u01b0\u0300ng ph\u00e2\u0309m c\u00e2\u0301p sa\u0309n ph\u00e2\u0309m).\u00a0<\/p>\n

Ca\u0301c doanh nghi\u1eb9\u0302p sa\u0300nh s\u01b0\u0301, thuy\u0309 tinh, sa\u0309n xu\u00e2\u0301t da\u0300y, de\u0301p, may m\u1ea1\u0306c, … th\u01b0<\/span>\u01a1\u0300ng a\u0301p du\u0323ng ph\u01b0<\/span>o\u031bng pha\u0301p ti\u0301nh gia\u0301 tha\u0300nh na\u0300y.<\/p>\n

– Phu\u031bo\u031bng pha\u0301p ti\u0309 l\u1eb9\u0302<\/b><\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t nhi\u00ea\u0300u loa\u0323i sa\u0309n ph\u00e2\u0309m co\u0301 qui ca\u0301ch, ph\u00e2\u0309m ch\u00e2\u0301t kha\u0301c nhau nh\u01b0<\/span> may m\u1ea1\u0306c ho\u1ea1\u0306c d\u1eb9\u0302t kim, \u0111o\u0301ng gi\u00e2\u0300y, co\u031b khi\u0301 ch\u00ea\u0301 ta\u0323o… ng\u01b0<\/span>\u01a1\u0300i ta co\u0300n ca\u0306n c\u01b0\u0301 va\u0300o ti\u0309 l\u1eb9\u0302 gi\u01b0\u0303a chi phi\u0301 sa\u0309n xu\u00e2\u0301t th\u01b0\u0323c t\u00ea\u0301 v\u01a1\u0301i chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c (k\u00ea\u0301 hoa\u0323ch) \u0111\u00ea\u0309 ti\u0301nh ra gia\u0301 tha\u0300nh \u0111o\u031bn vi\u0323 t\u01b0\u0300ng loa\u0323i sa\u0309n ph\u00e2\u0309m.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00f4ng vi\u1ec7c d\u1ecbch v\u1ee5.\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\/34220"}],"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=34220"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34220\/revisions"}],"predecessor-version":[{"id":67906,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34220\/revisions\/67906"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}