{"id":34228,"date":"2023-12-08T03:53:08","date_gmt":"2023-12-08T03:53:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doi-tuong-ke-toan-chi-phi-san-xuat-la-gi-yeu-to-xac-dinh.html"},"modified":"2023-12-23T20:56:09","modified_gmt":"2023-12-23T13:56:09","slug":"doi-tuong-ke-toan-chi-phi-san-xuat-la-gi-yeu-to-xac-dinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doi-tuong-ke-toan-chi-phi-san-xuat-la-gi-yeu-to-xac-dinh.html","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Y\u1ebfu t\u1ed1 x\u00e1c \u0111\u1ecbnh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: buildinggreen)<\/p>\n<\/figcaption><\/figure>\n

\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng k\u00ea\u0301 toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t<\/font><\/h2>\n

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

\u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng k\u00ea\u0301 toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t<\/b> la\u0300 pha\u0323m vi, gi\u01a1\u0301i ha\u0323n t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 phu\u0323c vu\u0323 cho nhu c\u00e2\u0300u ha\u0323ch toa\u0301n chi phi\u0301 va\u0300 ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m cu\u0303ng nh\u01b0<\/span> ca\u0301c nhu c\u00e2\u0300u kha\u0301c cu\u0309a qua\u0309n l\u00ed<\/span>.\u00a0<\/p>\n

Xa\u0301c \u0111i\u0323nh \u0111u\u0301ng \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ha\u0323ch toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t va\u0300 ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m co\u0301 y\u0301 nghi\u0303a quan tro\u0323ng trong ha\u0323ch toa\u0301n va\u0300 trong qua\u0309n li\u0301.\u00a0<\/p>\n

\u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ha\u0323ch toa\u0301n chi phi\u0301 va\u0300 ti\u0301nh gia\u0301 tha\u0300nh la\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 k\u00ea\u0301 toa\u0301n m\u01a1\u0309 ca\u0301c ta\u0300i khoa\u0309n va\u0300 ca\u0301c s\u00f4\u0309 chi ti\u00ea\u0301t, t\u00f4\u0309 ch\u01b0\u0301c ghi che\u0301p ban \u0111\u00e2\u0300u va\u0300 t\u1ea1\u0302p h\u01a1\u0323p s\u00f4\u0301 li\u1eb9\u0302u theo \u0111u\u0301ng \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng.\u00a0<\/p>\n

T\u1ea1\u0302p h\u01a1\u0323p \u0111u\u0301ng va\u0300 \u0111\u00e2\u0300y \u0111u\u0309 chi phi\u0301 go\u0301p ph\u00e2\u0300n ta\u0306ng c\u01b0<\/span>\u01a1\u0300ng ch\u00ea\u0301 \u0111\u1ecd\u0302 ha\u0323ch toa\u0301n trong n\u1ecd\u0302i b\u1ecd\u0302 doanh nghi\u1eb9\u0302p. No\u0301 cu\u0303ng la\u0300 \u0111i\u00ea\u0300u ki\u1eb9\u0302n \u0111\u00ea\u0309 ta\u0306ng c\u01b0<\/span>\u01a1\u0300ng qua\u0309n li\u0301 sa\u0309n xu\u00e2\u0301t, na\u0302ng cao hi\u1eb9\u0302u qua\u0309 s\u01b0\u0309 du\u0323ng v\u00f4\u0301n va\u0300 ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

T\u1ea1\u0302p h\u01a1\u0323p \u0111u\u0301ng va\u0300 \u0111\u00e2\u0300y \u0111u\u0309 chi phi\u0301 la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 ti\u0301nh \u0111u\u0301ng gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m va\u0300 xa\u0301c \u0111i\u0323nh chi\u0301nh xa\u0301c k\u00ea\u0301t qua\u0309 kinh doanh.<\/p>\n

X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng<\/font><\/h3>\n

Vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 phu\u0323 thu\u1ecd\u0302c va\u0300o ca\u0301c y\u00ea\u0301u t\u00f4\u0301 sau:<\/b><\/p>\n

\u00a0– Ti\u0301nh ch\u00e2\u0301t, \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m t\u00f4\u0309 ch\u01b0\u0301c sa\u0309n xu\u00e2\u0301t, qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302,<\/p>\n

– Tri\u0300nh \u0111\u1ecd\u0302 qua\u0309n li\u0301 va\u0300 nhu c\u00e2\u0300u tho\u0302ng tin cu\u0309a qua\u0309n l\u00ed<\/span>,<\/p>\n

– Ye\u0302u c\u00e2\u0300u tho\u0302ng tin cho vi\u1eb9\u0302c ti\u0301nh gia\u0301 tha\u0300nh,<\/p>\n

– Tri\u0300nh \u0111\u1ecd\u0302 va\u0300 kha\u0309 na\u0306ng cu\u0309a b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n,<\/p>\n

\u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 co\u0301 th\u00ea\u0309 la\u0300 toa\u0300n b\u1ecd\u0302 qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302 (toa\u0300n doanh nghi\u1eb9\u0302p) ho\u1ea1\u0306c t\u01b0\u0300ng giai \u0111oa\u0323n co\u0302ng ngh\u1eb9\u0302 (t\u01b0\u0300ng pha\u0302n x\u01b0<\/span>\u01a1\u0309ng).<\/p>\n

– Trong ca\u0301c doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t gia\u0309n \u0111o\u031bn ho\u1ea1\u0306c kho\u0302ng th\u00ea\u0309 pha\u0302n chia qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t tha\u0300nh ca\u0301c giai \u0111oa\u0323n co\u0302ng ngh\u1eb9\u0302 thi\u0300 \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ha\u0323ch toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t la\u0300 toa\u0300n b\u1ecd\u0302 qui tr\u00ecnh<\/span> co\u0302ng ngh\u1eb9\u0302 ho\u1ea1\u0306c tre\u0302n pha\u0323m vi toa\u0300n doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Vi\u0301 du\u0323:<\/b> Sa\u0309n xu\u00e2\u0301t \u0111i\u1eb9\u0302n trong nha\u0300 ma\u0301y \u0111i\u1eb9\u0302n ho\u1ea1\u0306c sa\u0309n xu\u00e2\u0301t n\u01b0<\/span>\u01a1\u0301c trong nha\u0300 ma\u0301y n\u01b0<\/span>\u01a1\u0301c,… \u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh trong ca\u0301c doanh nghi\u1eb9\u0302p na\u0300y ca\u0301c sa\u0309n ph\u00e2\u0309m cu\u00f4\u0301i cu\u0300ng cu\u0309a qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t.<\/p>\n

– Ng\u01b0<\/span>\u01a1\u0323c la\u0323i, trong ca\u0301c doanh nghi\u1eb9\u0302p ma\u0300 qui tr\u00ecnh<\/span> sa\u0309n xu\u00e2\u0301t co\u0301 th\u00ea\u0309 pha\u0302n chia tha\u0300nh ca\u0301c giai \u0111oa\u0323n co\u0302ng ngh\u1eb9\u0302 ta\u0323i ca\u0301c pha\u0302n x\u01b0<\/span>\u01a1\u0309ng thi\u0300 \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 la\u0323i theo t\u01b0\u0300ng giai \u0111oa\u0323n co\u0302ng ngh\u1eb9\u0302.\u00a0<\/p>\n

\u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh \u01a1\u0309 \u0111o\u0301 se\u0303 la\u0300 t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n, chi ti\u00ea\u0301t sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c cu\u0323m chi ti\u00ea\u0301t sa\u0309n ph\u00e2\u0309m. Gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m cu\u00f4\u0301i cu\u0300ng \u0111\u01b0<\/span>\u01a1\u0323c t\u1ea1\u0302p h\u01a1\u0323p tre\u0302n co\u031b s\u01a1\u0309 gia\u0301 tha\u0300nh cu\u0309a ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n c\u00e2\u0301u tha\u0300nh ne\u0302n chu\u0301ng.<\/p>\n

– Tr\u01b0<\/span>\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m \u0111o\u031bn chi\u00ea\u0301c ho\u1ea1\u0306c ha\u0300ng loa\u0323t theo \u0111o\u031bn \u0111\u1ea1\u0306t ha\u0300ng: \u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 la\u0300 t\u01b0\u0300ng \u0111o\u031bn ha\u0300ng. \u0110\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh trong tr\u01b0<\/span>\u01a1\u0300ng h\u01a1\u0323p na\u0300y th\u01b0<\/span>\u01a1\u0300ng chi\u0309 la\u0300 sa\u0309n ph\u00e2\u0309m cu\u00f4\u0301i cu\u0300ng theo t\u01b0\u0300ng \u0111o\u031bn.<\/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\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 ph\u1ea1m vi, gi\u1edbi h\u1ea1n t\u1eadp h\u1ee3p chi ph\u00ed ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u0169ng nh\u01b0 c\u00e1c nhu c\u1ea7u kh\u00e1c c\u1ee7a qu\u1ea3n l\u00ed.\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\/34228"}],"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=34228"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34228\/revisions"}],"predecessor-version":[{"id":67910,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34228\/revisions\/67910"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}