{"id":34430,"date":"2023-12-08T04:02:33","date_gmt":"2023-12-08T04:02:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-dinh-muc-standard-cost-la-gi-loi-ich.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"chi-phi-dinh-muc-standard-cost-la-gi-loi-ich","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-dinh-muc-standard-cost-la-gi-loi-ich.html","title":{"rendered":"Chi ph\u00ed \u0111\u1ecbnh m\u1ee9c (Standard cost) l\u00e0 g\u00ec? L\u1ee3i \u00edch"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: revcycleintelligence)<\/p>\n<\/div>\n<\/div>\n

Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c<\/font><\/h2>\n

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

Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c <\/b>hay co\u0300n go\u0323i la\u0300 chi phi\u0301 tie\u0302u chu\u00e2\u0309n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 standard cost.\u00a0<\/b><\/p>\n

Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c<\/b> la\u0300 s\u01b0\u0323 u\u031b\u01a1\u0301c lu\u031b\u01a1\u0323ng chi phi\u0301 \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m.\u00a0<\/p>\n

Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c \u0111u\u031b\u01a1\u0323c thi\u00ea\u0301t l\u1ea1\u0302p cho t\u01b0\u0300ng khoa\u0309n mu\u0323c chi phi\u0301 sa\u0309n xu\u00e2\u0301t (chi phi\u0301 nguye\u0302n li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 lao \u0111\u1ecd\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p, va\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung).<\/p>\n

D\u01b0\u0323a tre\u0302n lu\u031b\u01a1\u0323ng \u0111i\u0323nh m\u01b0\u0301c (vi\u0301 du\u0323 nhu\u031b s\u00f4\u0301 gi\u01a1\u0300 lao \u0111\u1ecd\u0302ng, s\u00f4\u0301 lu\u031b\u01a1\u0323ng nguye\u0302n li\u1eb9\u0302u,… c\u00e2\u0300n \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m) va\u0300 gia\u0301 \u0111i\u0323nh m\u01b0\u0301c cu\u0309a m\u00f4\u0303i nha\u0302n t\u00f4\u0301 \u0111\u00e2\u0300u va\u0300o (vi\u0301 du\u0323: Gia\u0301 u\u031b\u01a1\u0301c ti\u0301nh cho 1kg nguye\u0302n li\u1eb9\u0302u, m\u01b0\u0301c lu\u031bo\u031bng u\u031b\u01a1\u0301c ti\u0301nh cho 1 gi\u01a1\u0300 lao \u0111\u1ecd\u0302ng, v.v…).<\/p>\n

D\u01b0\u0323a va\u0300o chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c, nha\u0302n vie\u0302n k\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323 se\u0303 xa\u0301c \u0111i\u0323nh d\u01b0\u0323 toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t (d\u01b0\u0323a tre\u0302n m\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng d\u01b0\u0323 ki\u00ea\u0301n) va\u0300 s\u01b0\u0309 du\u0323ng no\u0301 la\u0300m “chu\u00e2\u0309n m\u01b0\u0323c” \u0111\u00ea\u0309 \u0111\u00f4\u0301i chi\u00ea\u0301u v\u01a1\u0301i chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301.<\/p>\n

Chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 (actual cost) <\/b>la\u0300 chi phi\u0301 pha\u0301t sinh th\u01b0\u0323c t\u00ea\u0301 trong qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t, \u0111u\u031b\u01a1\u0323c nha\u0302n vie\u0302n k\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323 thu th\u1ea1\u0302p t\u01b0\u0300 h\u1eb9\u0302 th\u00f4\u0301ng k\u00ea\u0301 toa\u0301n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c.<\/p>\n

Bi\u00ea\u0301n \u0111\u1ecd\u0302ng chi phi\u0301 (cost variance)<\/b> la\u0300 che\u0302nh l\u1eb9\u0302ch gi\u01b0\u0303a chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 va\u0300 chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c (d\u01b0\u0323 toa\u0301n chi phi\u0301). Bi\u00ea\u0301n \u0111\u1ecd\u0302ng chi phi\u0301 \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 ki\u00ea\u0309m soa\u0301t chi phi\u0301.<\/p>\n

L\u1ee3i \u00edch<\/font><\/h3>\n

Ca\u0301c l\u01a1\u0323i i\u0301ch cu\u0309a h\u1eb9\u0302 th\u00f4\u0301ng chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c<\/p>\n

– Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c la\u0300 chu\u00e2\u0309n m\u01b0\u0323c \u0111\u00ea\u0309 nha\u0300 qua\u0309n l\u00ed so sa\u0301nh v\u01a1\u0301i chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301.<\/p>\n

– Chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c va\u0300 bi\u00ea\u0301n \u0111\u1ecd\u0302ng chi phi\u0301 giu\u0301p nha\u0300 qua\u0309n l\u00ed th\u01b0\u0323c hi\u1eb9\u0302n qua\u0309n l\u00ed theo ngoa\u0323i l\u1eb9\u0302.<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 \u0111i\u0323nh gia\u0301 vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n<\/p>\n

– Thu\u0301c \u0111\u00e2\u0309y ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng hu\u031b\u01a1\u0301ng \u0111\u00ea\u0301n vi\u1eb9\u0302c ti\u00ea\u0301t ki\u1eb9\u0302m chi phi\u0301<\/p>\n

– S\u00f4\u0301 li\u1eb9\u0302u gia\u0301 tha\u0300nh thu\u031b\u01a1\u0300ng \u00f4\u0309n \u0111i\u0323nh ho\u031bn<\/p>\n

– H\u1eb9\u0302 th\u00f4\u0301ng k\u00ea\u0301 toa\u0301n \u0111o\u031bn gia\u0309n ho\u031bn so v\u01a1\u0301i h\u1eb9\u0302 th\u00f4\u0301ng chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301<\/p>\n

Pha\u0302n bi\u1eb9\u0302t \u0111i\u0323nh m\u01b0\u0301c va\u0300 d\u01b0\u0323 toa\u0301n<\/font><\/h3>\n

D\u01b0\u0323 toa\u0301n <\/b>\u0111u\u031b\u01a1\u0323c l\u1ea1\u0302p tre\u0302n co\u031b s\u01a1\u0309 d\u01b0\u0323 toa\u0301n tu\u031bo\u031bng lai, giu\u0301p cho nha\u0300 qua\u0309n l\u00ed<\/span> le\u0302n k\u00ea\u0301 hoa\u0323ch gia\u0301 tha\u0300nh va\u0300 chi phi\u0301 cho k\u00ec tu\u031bo\u031bng lai.\u00a0<\/p>\n

Vi\u0301 du\u0323: d\u01b0\u0323 toa\u0301n qu\u0129 lu\u031bo\u031bng trong tha\u0301ng, d\u01b0\u0323 toa\u0301n nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u…<\/p>\n

\u0110i\u0323nh m\u01b0\u0301c<\/b> la\u0300 m\u01b0\u0301c tie\u0302u chu\u00e2\u0309n c\u00e2\u0300n thi\u00ea\u0301t cho hoa\u0323t \u0111\u1ecd\u0302ng th\u01b0\u0323c t\u00ea\u0301 (nhu\u031b s\u00f4\u0301 kg nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u cho m\u1ecd\u0302t sa\u0309n ph\u00e2\u0309m, gi\u01a1\u0300 co\u0302ng lao \u0111\u1ecd\u0302ng cho m\u1ecd\u0302t sa\u0309n ph\u00e2\u0309m).\u00a0<\/p>\n

Trong sa\u0309n xu\u00e2\u0301t kinh doanh doanh nghi\u1eb9\u0302p se\u0303 xa\u0302y d\u01b0\u0323ng h\u1eb9\u0302 th\u00f4\u0301ng chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c \u0111\u00ea\u0309 la\u0300m co\u031b s\u01a1\u0309 so sa\u0301nh v\u01a1\u0301i ca\u0301c khoa\u0309n chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 nhu\u031b chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, chi phi\u0301 nha\u0302n co\u0302ng …\u00a0<\/p>\n

Khi \u0111o\u0301 chi phi\u0301 \u0111i\u0323nh m\u01b0\u0301c th\u00ea\u0309 hi\u1eb9\u0302n gia\u0301 tri\u0323 cu\u0309a nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u va\u0300 nha\u0302n co\u0302ng c\u00e2\u0300n s\u01b0\u0309 du\u0323ng cho ca\u0301c m\u01b0\u0301c \u0111\u1ecd\u0302 sa\u0309n xu\u00e2\u0301t th\u01b0\u0323c t\u00ea\u0301.\u00a0<\/p>\n

Vi\u0301 du\u0323 \u0111\u00ea\u0309 may m\u1ecd\u0302t a\u0301o so\u031b mi c\u00e2\u0300n 2m va\u0309i, va\u0300 1 gi\u01a1\u0300 co\u0302ng lao \u0111\u1ecd\u0302ng c\u0103\u0301t may.<\/p>\n

Pha\u0302n loa\u0323i\u00a0<\/font><\/h3>\n

\u0110i\u0323nh m\u01b0\u0301c chi phi\u0301 \u0111u\u031b\u01a1\u0323c chia la\u0300m hai loa\u0323i la\u0300 \u0111i\u0323nh m\u01b0\u0301c l\u00ed<\/span> tu\u031b\u01a1\u0309ng (perfection standards) va\u0300 \u0111i\u0323nh m\u01b0\u0301c th\u01b0\u0323c t\u00ea\u0301 (practical standards).<\/p>\n

– \u0110i\u0323nh m\u01b0\u0301c l\u00ed<\/span> tu\u031b\u01a1\u0309ng<\/b><\/p>\n

\u0110i\u0323nh m\u01b0\u0301c l\u00ed<\/span> tu\u031b\u01a1\u0309ng hay co\u0300n go\u0323i la\u0300 \u0111i\u0323nh m\u01b0\u0301c hoa\u0300n ha\u0309o la\u0300 \u0111i\u0323nh m\u01b0\u0301c chi\u0309 co\u0301 th\u00ea\u0309 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c trong nh\u01b0\u0303ng \u0111i\u00ea\u0300u ki\u1eb9\u0302n sa\u0309n xu\u00e2\u0301t l\u00ed<\/span> tu\u031b\u01a1\u0309ng: Ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng la\u0300m vi\u1eb9\u0302c v\u01a1\u0301i na\u0306ng su\u00e2\u0301t cao nh\u00e2\u0301t, nguye\u0302n li\u1eb9\u0302u kho\u0302ng bi\u0323 ho\u0309ng, kho\u0302ng co\u0301 s\u01b0\u0323 hu\u031b ho\u0309ng cu\u0309a ma\u0301y mo\u0301c, ho\u1ea1\u0306c s\u01b0\u0323 gia\u0301n \u0111oa\u0323n sa\u0309n xu\u00e2\u0301t,…\u00a0<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301, \u0111i\u0323nh m\u01b0\u0301c l\u00ed<\/span> tu\u031b\u01a1\u0309ng i\u0301t khi \u0111u\u031b\u01a1\u0323c a\u0301p du\u0323ng vi\u0300 no\u0301 kho\u0302ng co\u0301 ti\u0301nh th\u01b0\u0323c ti\u00ea\u0303n.<\/p>\n

– \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf<\/b><\/p>\n

\u0110i\u0323nh m\u01b0\u0301c th\u01b0\u0323c t\u00ea\u0301 co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c \u0111i\u0323nh nghi\u0303a la\u0300 \u0111i\u0323nh m\u01b0\u0301c “ch\u1ea1\u0306t nhu\u031bng co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n \u0111u\u031b\u01a1\u0323c”.<\/p>\n

La\u0300 loa\u0323i \u0111i\u0323nh m\u01b0\u0301c \u0111u\u031b\u01a1\u0323c xa\u0302y d\u01b0\u0323ng m\u1ecd\u0302t ca\u0301ch ch\u1ea1\u0306t che\u0303, co\u0301 co\u031b s\u01a1\u0309 khoa ho\u0323c, d\u01b0\u0323a tre\u0302n \u0111i\u00ea\u0300u ki\u1eb9\u0302n sa\u0309n xu\u00e2\u0301t th\u01b0\u0323c t\u00ea\u0301: cho phe\u0301p co\u0301 th\u01a1\u0300i gian h\u01a1\u0323p l\u00ed<\/span> ma\u0301y ng\u01b0\u0300ng va\u0300 th\u01a1\u0300i gian nghi\u0309 ngo\u031bi cu\u0309a ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng va\u0300 do \u0111o\u0301 \u0111i\u0323nh m\u01b0\u0301c se\u0303 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c tho\u0302ng qua s\u01b0\u0323 nh\u1ea1\u0302n th\u01b0\u0301c va\u0300 s\u01b0\u0323 c\u00f4\u0301 g\u0103\u0301ng cao cu\u0309a ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng trong co\u0302ng vi\u1eb9\u0302c.\u00a0<\/p>\n

Do v\u1ea1\u0302y, \u0111i\u0323nh m\u01b0\u0301c th\u01b0\u0323c t\u00ea\u0301 n\u00ea\u0301u xa\u0302y d\u01b0\u0323ng \u0111u\u0301ng \u0111\u0103\u0301n va\u0300 h\u01a1\u0323p l\u00ed<\/span> se\u0303 co\u0301 ta\u0301c du\u0323ng \u0111\u1ecd\u0302ng vie\u0302n, khuy\u00ea\u0301n khi\u0301ch ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng la\u0300m vi\u1eb9\u0302c co\u0301 na\u0306ng su\u00e2\u0301t.<\/p>\n

Bi\u00ea\u0301n \u0111\u1ecd\u0302ng gi\u01b0\u0303a s\u00f4\u0301 li\u1eb9\u0302u th\u01b0\u0323c t\u00ea\u0301 v\u01a1\u0301i \u0111i\u0323nh m\u01b0\u0301c (th\u01b0\u0323c t\u00ea\u0301) se\u0303 co\u0301 nhi\u00ea\u0300u y\u0301 nghi\u0303a \u0111\u00f4\u0301i v\u01a1\u0301i nha\u0300 qua\u0309n l\u00ed<\/span> trong vi\u1eb9\u0302c ki\u00ea\u0309m soa\u0301t.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)\u00a0<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed \u0111\u1ecbnh m\u1ee9c (ti\u1ebfng Anh: Standard cost) l\u00e0 s\u1ef1 \u01b0\u1edbc l\u01b0\u1ee3ng chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. Chi ph\u00ed \u0111\u1ecbnh m\u1ee9c c\u00f3 \u00fd ngh\u0129a to l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.\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\/34430"}],"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=34430"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34430\/revisions"}],"predecessor-version":[{"id":68021,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34430\/revisions\/68021"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}