{"id":34222,"date":"2023-12-08T03:52:54","date_gmt":"2023-12-08T03:52:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/danh-gia-san-pham-do-dang-la-gi-phuong-phap-danh-gia.html"},"modified":"2023-12-23T20:56:09","modified_gmt":"2023-12-23T13:56:09","slug":"danh-gia-san-pham-do-dang-la-gi-phuong-phap-danh-gia","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/danh-gia-san-pham-do-dang-la-gi-phuong-phap-danh-gia.html","title":{"rendered":"\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: cjbaxtergroup)<\/p>\n<\/figcaption><\/figure>\n

\u0110a\u0301nh gia\u0301 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang<\/font><\/h2>\n

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

\u0110a\u0301nh gia\u0301 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang<\/b> t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0 Assessing unfinished products.<\/b><\/p>\n

\u0110a\u0301nh gia\u0301 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang<\/b> la\u0300 vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh ph\u00e2\u0300n chi phi\u0301 sa\u0309n xu\u00e2\u0301t cu\u0309a s\u00f4\u0301 sa\u0309n ph\u00e2\u0309m \u0111ang ch\u00ea\u0301 ta\u0323o d\u01a1\u0309.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1<\/font><\/h3>\n

Tuy\u0300 theo ti\u0301nh ch\u00e2\u0301t cu\u0309a sa\u0309n xu\u00e2\u0301t va\u0300 ph\u01b0<\/span>o\u031bng pha\u0301p ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m ma\u0300 co\u0301 th\u00ea\u0309 a\u0301p du\u0323ng m\u1ecd\u0302t trong ca\u0301c ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang sau:<\/p>\n

– Ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 theo gia\u0301 tha\u0300nh k\u00ea\u0301 hoa\u0323ch ho\u1ea1\u0306c gia\u0301 tha\u0300nh \u0111i\u0323nh m\u01b0\u0301c<\/b><\/p>\n

Ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y \u0111\u01b0<\/span>\u01a1\u0323c a\u0301p du\u0323ng \u0111\u00ea\u0309 \u0111a\u0301nh gia\u0301 ca\u0301cba\u0301n tha\u0300nh ph\u00e2\u0309m, phu\u0323 tu\u0300ng ho\u1ea1\u0306c chi ti\u00ea\u0301t ma\u0301y t\u01b0\u0323 ch\u00ea\u0301 \u0111a\u0303 nh\u1ea1\u0302p kho. \u0110\u00ea\u0309 \u0111o\u031bn gia\u0309n ca\u0301c khoa\u0309n thi\u1eb9\u0302t ha\u0323i trong sa\u0309n xu\u00e2\u0301t va\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung \u0111\u01b0<\/span>\u01a1\u0323c ti\u0301nh h\u00ea\u0301t cho tha\u0300nh ph\u00e2\u0309m ma\u0300 kho\u0302ng pha\u0302n b\u00f4\u0309 cho sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang.<\/p>\n

– Ph\u01b0<\/span>o\u031bng pha\u0301p \u01b0<\/span>\u01a1\u0301c ti\u0301nh sa\u0309n l\u01b0<\/span>\u01a1\u0323ng t\u01b0<\/span>o\u031bng \u0111\u01b0<\/span>o\u031bng<\/b><\/p>\n

D\u01b0\u0323a theo s\u00f4\u0301 l\u01b0<\/span>\u01a1\u0323ng va\u0300 m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0300n tha\u0300nh cu\u0309a sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang so v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m \u0111\u00ea\u0309 qui \u0111\u00f4\u0309i s\u00f4\u0301 l\u01b0<\/span>\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang ra s\u00f4\u0301 l\u01b0<\/span>\u01a1\u0323ng tha\u0300nh ph\u00e2\u0309m t\u01b0<\/span>o\u031bng \u0111\u01b0<\/span>o\u031bng.\u00a0<\/p>\n

Ca\u0301c chi phi\u0301 nguye\u0302n, v\u1ea1\u0302t li\u1eb9\u0302u chi\u0301nh cho sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang \u0111\u01b0<\/span>\u01a1\u0323c xa\u0301c \u0111i\u0323nh theo chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 nh\u01b0<\/span> \u0111\u00f4\u0301i v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m.\u00a0<\/p>\n

Ca\u0301c chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n kha\u0301c \u0111\u01b0<\/span>\u01a1\u0323c pha\u0302n b\u00f4\u0309 cho sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang d\u01b0\u0323a va\u0300o chi phi\u0301 gi\u01a1\u0300 co\u0302ng \u0111i\u0323nh m\u01b0\u0301c, ti\u00ea\u0300n l\u01b0<\/span>o\u031bng \u0111i\u0323nh m\u01b0\u0301c.\u00a0<\/p>\n

M\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0300n tha\u0300nh so v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m theo \u0111a\u0301nh gia\u0301 cu\u0303ng co\u0301 th\u00ea\u0309 \u0111\u01b0<\/span>\u01a1\u0323c du\u0300ng la\u0300m ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n pha\u0302n b\u00f4\u0309 cho sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang.<\/p>\n

– Ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 theo chi phi\u0301 nguye\u0302n, v\u1ea1\u0302t li\u1eb9\u0302u chi\u0301nh ho\u1ea1\u0306c chi phi\u0301 tr\u01b0\u0323c ti\u00ea\u0301p<\/b><\/p>\n

Theo ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y chi\u0309 ti\u0301nh va\u0300o gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang ca\u0301c chi phi\u0301 nguye\u0302n, v\u1ea1\u0302t li\u1eb9\u0302u chi\u0301nh ho\u1ea1\u0306c ca\u0301c chi phi\u0301 tr\u01b0\u0323c ti\u00ea\u0301p nh\u01b0<\/span> v\u1ea1\u0302t li\u1eb9\u0302u va\u0300 ti\u00ea\u0300n l\u01b0<\/span>o\u031bng.\u00a0<\/p>\n

Ca\u0301c chi phi\u0301 co\u0300n la\u0323i \u0111\u01b0<\/span>\u01a1\u0323c ti\u0301nh va\u0300o gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh. Ph\u01b0o\u031bng pha\u0301p na\u0300y tuy gia\u0309n \u0111o\u031bn nh\u01b0ng m\u01b0\u0301c \u0111\u1ecd\u0302 chi\u0301nh xa\u0301c th\u00e2\u0301p.\u00a0<\/p>\n

Chi\u0309 ne\u0302n a\u0301p du\u0323ng ph\u01b0o\u031bng pha\u0301p na\u0300y \u01a1\u0309 nh\u01b0\u0303ng doanh nghi\u1eb9\u0302p ma\u0300 ca\u0301c chi phi\u0301 tr\u01b0\u0323c ti\u00ea\u0301p chi\u00ea\u0301m ty\u0309 tro\u0323ng l\u01a1\u0301n trong gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m, co\u0301 i\u0301t sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang va\u0300 s\u00f4\u0301 l\u01b0\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang gi\u01b0\u0303a ca\u0301c ki\u0300 t\u01b0o\u031bng \u0111\u00f4\u0301i \u0111\u00f4\u0300ng \u0111\u00ea\u0300u.<\/p>\n

– Ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 theo 50% chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n<\/b><\/p>\n

\u0110a\u0302y la\u0300 tr\u01b0<\/span>\u01a1\u0300ng h\u01a1\u0323p \u0111\u1ea1\u0306c bi\u1eb9\u0302t cu\u0309a ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang theo sa\u0309n l\u01b0<\/span>\u01a1\u0323ng hoa\u0300n tha\u0300nh t\u01b0<\/span>o\u031bng \u0111\u01b0<\/span>o\u031bng. Trong ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y ng\u01b0<\/span>\u01a1\u0300i ta coi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0300n tha\u0300nh cu\u0309a sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang la\u0300 50% so v\u01a1\u0301i tha\u0300nh ph\u00e2\u0309m.\u00a0<\/p>\n

Vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang \u0111\u01b0<\/span>\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n t\u01b0<\/span>o\u031bng t\u01b0\u0323 nh\u01b0<\/span> ph\u01b0<\/span>o\u031bng pha\u0301p \u01b0<\/span>\u01a1\u0301c ti\u0301nh sa\u0309n l\u01b0<\/span>\u01a1\u0323ng t\u01b0<\/span>o\u031bng \u0111\u01b0<\/span>o\u031bng. Chi phi\u0301 nguye\u0302n, v\u1ea1\u0302t li\u1eb9\u0302u chi\u0301nh \u0111\u01b0<\/span>\u01a1\u0323c ti\u0301nh theo m\u01b0\u0301c tie\u0302u thu\u0323 th\u01b0\u0323c t\u00ea\u0301.\u00a0<\/p>\n

Ca\u0301c chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n \u0111\u01b0<\/span>\u01a1\u0323c ti\u0301nh b\u0103\u0300ng 50% chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n pha\u0302n b\u00f4\u0309 cho tha\u0300nh ph\u00e2\u0309m. Do m\u01b0\u0301c \u0111\u1ecd\u0302 chi\u0301nh xa\u0301c th\u00e2\u0301p ne\u0302n ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y chi\u0309 ne\u0302n a\u0301p du\u0323ng \u01a1\u0309 nh\u01b0\u0303ng doanh nghi\u1eb9\u0302p co\u0301 chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n chi\u00ea\u0301m ty\u0309 l\u1eb9\u0302 nho\u0309 trong gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m.<\/p>\n

– Ph\u01b0<\/span>o\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 theo \u0111i\u0323nh m\u01b0\u0301c 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 \u0111a\u0303 xa\u0302y d\u01b0\u0323ng \u0111\u01b0<\/span>\u01a1\u0323c \u0111i\u0323nh m\u01b0\u0301c chi phi\u0301 h\u01a1\u0323p li\u0301 ho\u1ea1\u0306c ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m theo ph\u01b0<\/span>o\u031bng pha\u0301p \u0111i\u0323nh m\u01b0\u0301c.\u00a0<\/p>\n

Theo ph\u01b0<\/span>o\u031bng pha\u0301p na\u0300y k\u00ea\u0301 toa\u0301n ca\u0306n c\u01b0\u0301 va\u0300o m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0300n tha\u0300nh cu\u0309a sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang theo co\u0302ng \u0111oa\u0323n sa\u0309n xu\u00e2\u0301t va\u0300 \u0111i\u0323nh m\u01b0\u0301c chi phi\u0301 cu\u0309a no\u0301 \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh chi phi\u0301 cho sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang.\u00a0<\/p>\n

Gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang la\u0300 t\u00f4\u0309ng h\u01a1\u0323p chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c cu\u0309a ca\u0301c co\u0302ng \u0111oa\u0323n \u0111a\u0303 hoa\u0300n tha\u0300nh.<\/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 \u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ed1 s\u1ea3n ph\u1ea9m \u0111ang ch\u1ebf t\u1ea1o d\u1edf.\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\/34222"}],"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=34222"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34222\/revisions"}],"predecessor-version":[{"id":67907,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34222\/revisions\/67907"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}