{"id":34288,"date":"2023-12-08T03:55:51","date_gmt":"2023-12-08T03:55:51","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-lien-quan-relevant-cost-la-gi-mot-so-loai-quyet-dinh-ve-chi-phi-lien-quan.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"chi-phi-lien-quan-relevant-cost-la-gi-mot-so-loai-quyet-dinh-ve-chi-phi-lien-quan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-lien-quan-relevant-cost-la-gi-mot-so-loai-quyet-dinh-ve-chi-phi-lien-quan.html","title":{"rendered":"Chi ph\u00ed li\u00ean quan (Relevant Cost) l\u00e0 g\u00ec? M\u1ed9t s\u1ed1 lo\u1ea1i quy\u1ebft \u0111\u1ecbnh v\u1ec1 chi ph\u00ed li\u00ean quan"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: vectorstock.com<\/i><\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed li\u00ean quan<\/font><\/h2>\n

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

Chi ph\u00ed li\u00ean quan <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0Relevant Cost.<\/b><\/p>\n

Chi ph\u00ed li\u00ean quan<\/i> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, m\u00f4 t\u1ea3 c\u00e1c chi ph\u00ed c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 ch\u1ec9 ph\u00e1t sinh khi \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u1ee5 th\u1ec3.\u00a0<\/p>\n

Kh\u00e1i ni\u1ec7m chi ph\u00ed li\u00ean quan <\/i>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 lo\u1ea1i b\u1ecf d\u1eef li\u1ec7u kh\u00f4ng c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 l\u00e0m ph\u1ee9c t\u1ea1p h\u00f3a qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh. V\u00ed d\u1ee5, chi ph\u00ed li\u00ean quan<\/i> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u00ean b\u00e1n hay gi\u1eef m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh.\u00a0<\/p>\n

Tr\u00e1i ng\u01b0\u1ee3c v\u1edbi chi ph\u00ed li\u00ean quan <\/i>l\u00e0 chi ph\u00ed ch\u00ecm, l\u00e0 chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t sinh b\u1ea5t k\u1ec3 k\u1ebft qu\u1ea3 c\u1ee7a quy\u1ebft \u0111\u1ecbnh hi\u1ec7n t\u1ea1i l\u00e0 g\u00ec.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed li\u00ean quan<\/b><\/p>\n

Gi\u1ea3 s\u1eed m\u1ed9t h\u00e0nh kh\u00e1ch ch\u1ea1y g\u1ea5p \u0111\u1ebfn qu\u1ea7y b\u00e1n v\u00e9 \u0111\u1ec3 mua v\u00e9 cho chuy\u1ebfn bay kh\u1edfi h\u00e0nh sau 25 ph\u00fat. H\u00e3ng h\u00e0ng kh\u00f4ng c\u1ea7n xem x\u00e9t c\u00e1c chi ph\u00ed li\u00ean quan<\/i> \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 v\u00e9. H\u1ea7u nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan<\/i> \u0111\u1ebfn vi\u1ec7c b\u1ed5 sung th\u00eam m\u1ed9t h\u00e0nh kh\u00e1ch \u0111\u1ec1u \u0111\u00e3 ph\u00e1t sinh, bao g\u1ed3m nhi\u00ean li\u1ec7u m\u00e1y bay, ph\u00ed v\u00e0o c\u1ed5ng s\u00e2n bay v\u00e0 ti\u1ec1n l\u01b0\u01a1ng cho to\u00e0n b\u1ed9 phi h\u00e0nh \u0111o\u00e0n tr\u00ean m\u00e1y bay.\u00a0<\/p>\n

Do c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00e3 ph\u00e1t sinh, ch\u00fang l\u00e0 chi ph\u00ed ch\u00ecm ho\u1eb7c chi ph\u00ed kh\u00f4ng li\u00ean quan. Chi ph\u00ed b\u1ed5 sung duy nh\u1ea5t l\u00e0 chi ph\u00ed lao \u0111\u1ed9ng \u0111\u1ec3 x\u1ebfp \u0111\u1eb7t h\u00e0nh l\u00ed h\u00e0nh kh\u00e1ch v\u00e0 b\u1ea5t k\u00ec b\u1eefa \u0103n hay th\u1ef1c ph\u1ea9m n\u00e0o \u0111\u01b0\u1ee3c ph\u1ee5c v\u1ee5 gi\u1eefa chuy\u1ebfn bay, v\u00ec v\u1eady quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng v\u1ec1 gi\u00e1 v\u00e9 b\u00e1n v\u00e0o nh\u1eefng ph\u00fat cu\u1ed1i ch\u1ec9 d\u1ef1a tr\u00ean m\u1ed9t v\u00e0i chi ph\u00ed nh\u1ecf.<\/p>\n

M\u1ed9t s\u1ed1 lo\u1ea1i quy\u1ebft \u0111\u1ecbnh v\u1ec1 chi ph\u00ed li\u00ean quan<\/font><\/h3>\n

Ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng so v\u1edbi \u0111\u00f3ng c\u1eeda m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh<\/b><\/p>\n

M\u1ed9t quy\u1ebft \u0111\u1ecbnh l\u1edbn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00ed l\u00e0 li\u1ec7u c\u00f3 n\u00ean \u0111\u00f3ng c\u1eeda m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh hay \u0111\u1ec3 n\u00f3 ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh, v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan<\/b> l\u00e0 c\u01a1 s\u1edf cho quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.\u00a0<\/p>\n

Gi\u1ea3 s\u1eed m\u1ed9t chu\u1ed7i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb \u0111\u1ed3 th\u1ec3 thao \u0111ang xem x\u00e9t \u0111\u00f3ng c\u1eeda m\u1ed9t nh\u00f3m c\u1eeda h\u00e0ng ph\u1ee5c v\u1ee5 cho th\u1ecb tr\u01b0\u1eddng th\u1ec3 thao ngo\u00e0i tr\u1eddi. C\u00e1c chi ph\u00ed\u00a0 li\u00ean quan l\u00e0 c\u00e1c chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf khi ch\u00fang ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, doanh thu b\u1ecb m\u1ea5t khi c\u00e1c c\u1eeda h\u00e0ng \u0111\u00f3ng c\u1eeda. N\u1ebfu chi ph\u00ed c\u1ea7n lo\u1ea1i b\u1ecf l\u1edbn h\u01a1n doanh thu b\u1ecb m\u1ea5t, c\u00e1c c\u1eeda h\u00e0ng ngo\u00e0i tr\u1eddi n\u00ean b\u1ecb \u0111\u00f3ng c\u1eeda.<\/p>\n

Quy\u1ebft \u0111\u1ecbnh t\u1ef1 s\u1ea3n xu\u1ea5t hay mua ngo\u00e0i
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Quy\u1ebft \u0111\u1ecbnh\u00a0t\u1ef1 s\u1ea3n xu\u1ea5t hay mua ngo\u00e0i th\u01b0\u1eddng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty c\u1ea7n c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh \u0111\u1ec3 t\u1ea1o ra m\u1ed9t s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh. V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ed3 n\u1ed9i th\u1ea5t \u0111ang xem x\u00e9t m\u1ed9t nh\u00e0 cung c\u1ea5p b\u00ean ngo\u00e0i \u0111\u1ec3 l\u1eafp r\u00e1p v\u00e0 nhu\u1ed9m c\u00e1c t\u1ee7 g\u1ed7, sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n t\u1ea1i nh\u00e0 m\u00e1y c\u00f4ng ty b\u1eb1ng c\u00e1ch th\u00eam tay c\u1ea7m v\u00e0 c\u00e1c chi ti\u1ebft kh\u00e1c.\u00a0<\/p>\n

C\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan trong quy\u1ebft \u0111\u1ecbnh n\u00e0y l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i m\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t ph\u1ea3i ch\u1ecbu \u0111\u1ec3 l\u00e0m t\u1ee7 g\u1ed7 v\u00e0 gi\u00e1 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p b\u00ean ngo\u00e0i. N\u1ebfu b\u00ean cung c\u1ea5p c\u00f3 th\u1ec3 cung c\u1ea5p b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh v\u1edbi chi ph\u00ed th\u1ea5p h\u01a1n, nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ed3 n\u1ed9i th\u1ea5t s\u1ebd ch\u1ecdn thu\u00ea ngo\u00e0i.<\/p>\n

S\u1ea3n xu\u1ea5t cho m\u1ed9t \u0111\u01a1n h\u00e0ng \u0111\u1eb7c bi\u1ec7t<\/b><\/p>\n

M\u1ed9t \u0111\u01a1n \u0111\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u01a1n h\u00e0ng \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng \u0111\u1eb7t h\u00e0ng g\u1ea7n cu\u1ed1i th\u00e1ng, v\u00e0 c\u00e1c h\u00e0ng h\u00f3a b\u00e1n \u0111\u01b0\u1ee3c tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 trang tr\u1ea3i \u0111\u1ee7 chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ed1 \u0111\u1ecbnh trong th\u00e1ng.\u00a0<\/p>\n

N\u1ebfu kh\u00e1ch h\u00e0ng mu\u1ed1n b\u00e1o gi\u00e1 cho m\u1ed9t \u0111\u01a1n \u0111\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t, ban qu\u1ea3n l\u00ed ch\u1ec9 xem x\u00e9t c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, c\u1ee5 th\u1ec3 l\u00e0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng ho\u1eb7c l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00ed l\u00e0 chi ph\u00ed kh\u00f4ng li\u00ean quan, b\u1edfi v\u00ec c\u00f4ng ty \u0111\u00e3 tr\u1ea3 \u0111\u1ee7 cho nh\u1eefng chi ph\u00ed n\u00e0y b\u1eb1ng doanh thu thu \u0111\u01b0\u1ee3c tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

(Theo investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed li\u00ean quan (ti\u1ebfng Anh: Relevant Cost) \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed s\u1eed d\u1ee5ng trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00f3 n\u00ean \u0111\u00f3ng c\u1eeda m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh, ho\u1eb7c c\u00f3 n\u00ean ch\u1ea5p nh\u1eadn m\u1ed9t \u0111\u01a1n \u0111\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t c\u1ee7a kh\u00e1ch h\u00e0ng hay kh\u00f4ng.\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\/34288"}],"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=34288"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34288\/revisions"}],"predecessor-version":[{"id":67947,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34288\/revisions\/67947"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}