{"id":34435,"date":"2023-12-08T04:02:48","date_gmt":"2023-12-08T04:02:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-san-xuat-chung-trong-doanh-nghiep-la-gi.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"chi-phi-san-xuat-chung-trong-doanh-nghiep-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-san-xuat-chung-trong-doanh-nghiep-la-gi.html","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong doanh nghi\u1ec7p l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: touchcast)<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong doanh nghi\u1ec7p<\/font><\/h2>\n

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

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/b> t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0 general production costs.<\/b><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c trong chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n

Chi phi\u0301 sa\u0309n xu\u00e2\u0301t<\/b> \u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n chi phi\u0301 pha\u0301t sinh trong pha\u0323m vi sa\u0309n xu\u00e2\u0301t cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/b> \u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n chi phi\u0301 phu\u0323c vu\u0323 cho ca\u0301c pha\u0302n xu\u031b\u01a1\u0309ng, t\u00f4\u0309, \u0111\u1ecd\u0302i trong qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t ta\u0323o ra sa\u0309n ph\u00e2\u0309m va\u0300 di\u0323ch vu\u0323.\u00a0<\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed<\/font><\/h3>\n

Trong th\u01b0\u0323c t\u00ea\u0301 qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t, chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m ca\u0301c y\u00ea\u0301u t\u00f4\u0301 sau:<\/p>\n

– Chi phi\u0301 nha\u0302n vie\u0302n pha\u0302n xu\u031b\u01a1\u0309ng, \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t<\/b> \u0111o\u0301 la\u0300 ti\u00ea\u0300n lu\u031bo\u031bng, phu\u0323 c\u00e2\u0301p, ca\u0301c khoa\u0309n tri\u0301ch theo lu\u031bo\u031bng va\u0300 chi phi\u0301 kha\u0301c pha\u0309i tra\u0309 cho ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng nhu\u031b Qua\u0309n \u0111\u00f4\u0301c, Pho\u0301 Qua\u0309n \u0111\u00f4\u0301c pha\u0302n xu\u031b\u01a1\u0309ng, \u0110\u1ecd\u0302i tru\u031b\u01a1\u0309ng, \u0110\u1ecd\u0302i pho\u0301 ca\u0301c \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t, nha\u0302n vie\u0302n kinh t\u00ea\u0301, thu\u0309 kho ca\u0301c pha\u0302n xu\u031b\u01a1\u0309ng va\u0300 \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t.<\/p>\n

– Chi phi\u0301 v\u1ea1\u0302t li\u1eb9\u0302u phu\u0323c vu\u0323 cho pha\u0302n xu\u031b\u01a1\u0309ng va\u0300 \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t. <\/b>Chi phi\u0301 na\u0300y bao g\u00f4\u0300m nhu\u031b va\u0306n pho\u0300ng ph\u00e2\u0309m, ca\u0301c v\u1ea1\u0302t li\u1eb9\u0302u kha\u0301c c\u00e2\u0300n thi\u00ea\u0301t khi s\u01b0\u0309a ch\u01b0\u0303a, ba\u0309o du\u031b\u01a1\u0303ng pha\u0302n xu\u031b\u01a1\u0309ng…<\/p>\n

– Chi phi\u0301 co\u0302ng cu\u0323, du\u0323ng cu\u0323 phu\u0323c vu\u0323 cho pha\u0302n xu\u031b\u01a1\u0309ng va\u0300 \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t. <\/b>Ca\u0301c khoa\u0309n chi phi\u0301 na\u0300y tuy\u0300 theo \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c pha\u0302n xu\u031b\u01a1\u0309ng va\u0300 \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t kha\u0301c nhau thi\u0300 kha\u0301c nhau.\u00a0<\/p>\n

Chi phi\u0301 na\u0300y co\u0301 th\u00ea\u0309 bao g\u00f4\u0300m nhu\u031b qu\u00e2\u0300n a\u0301o ba\u0309o h\u1ecd\u0302 lao \u0111\u1ecd\u0302ng cu\u0309a co\u0302ng nha\u0302n, ca\u0301c du\u0323ng cu\u0323 phu\u0323c vu\u0323 co\u0302ng nha\u0302n sa\u0309n xu\u00e2\u0301t nhu\u031b bu\u0301a, cu\u031ba, que ha\u0300n…<\/p>\n

– Chi phi\u0301 kh\u00e2\u0301u hao ca\u0301c ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh phu\u0323c vu\u0323 cho qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t. <\/b>Trong qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t \u01a1\u0309 ca\u0301c pha\u0302n xu\u031b\u01a1\u0309ng hay \u0111\u1ecd\u0302i sa\u0309n xu\u00e2\u0301t thu\u031b\u01a1\u0300ng co\u0301 nhi\u00ea\u0300u ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh tham gia qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t nhu\u031b nha\u0300 xu\u031b\u01a1\u0309ng, ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323…<\/p>\n

– Chi phi\u0301 di\u0323ch vu\u0323 mua ngoa\u0300i <\/b>\u0111o\u0301 ca\u0301c khoa\u0309n ti\u00ea\u0300n \u0111i\u1eb9\u0302n, nu\u031b\u01a1\u0301c… phu\u0323c vu\u0323 cho qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t cu\u0309a ca\u0301c pha\u0302n xu\u031b\u01a1\u0309ng, \u0111\u1ecd\u0302i.<\/p>\n

– Chi phi\u0301 kha\u0301c <\/b>bao g\u00f4\u0300m ca\u0301c khoa\u0309n ti\u00ea\u0300n nhu\u031b ti\u00ea\u0301p kha\u0301ch pha\u0302n xu\u031b\u01a1\u0309ng, thi\u1eb9\u0302t ha\u0323i trong qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t…<\/p>\n

Chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung bao g\u00f4\u0300m nhi\u00ea\u0300u y\u00ea\u0301u t\u00f4\u0301 chi phi\u0301, co\u0301 y\u00ea\u0301u t\u00f4\u0301 mang ti\u0301nh ch\u00e2\u0301t cu\u0309a chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh, co\u0301 y\u00ea\u0301u t\u00f4\u0301 mang ti\u0301nh ch\u00e2\u0301t cu\u0309a chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i, song co\u0301 y\u00ea\u0301u t\u00f4\u0301 mang ti\u0301nh ch\u00e2\u0301t ca\u0309 hai th\u00ea\u0309 hi\u1eb9\u0302n chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p.\u00a0<\/p>\n

Do v\u1ea1\u0302y ca\u0301c nha\u0300 qua\u0309n tri\u0323 doanh nghi\u1eb9\u0302p mu\u00f4\u0301n ki\u00ea\u0309m soa\u0301t ca\u0301c y\u00ea\u0301u t\u00f4\u0301 trong khoa\u0309n mu\u0323c chi phi\u0301 na\u0300y c\u00e2\u0300n pha\u0309i ta\u0301ch ca\u0301c y\u00ea\u0301u t\u00f4\u0301 chi phi\u0301 tha\u0300nh hai b\u1ecd\u0302 ph\u1ea1\u0302n \u0111i\u0323nh phi\u0301 va\u0300 bi\u00ea\u0301n phi\u0301.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, Trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eeb xa, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u00f3 l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00e1c ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t t\u1ea1o ra s\u1ea3n ph\u1ea9m v\u00e0 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\/34435"}],"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=34435"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34435\/revisions"}],"predecessor-version":[{"id":68024,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34435\/revisions\/68024"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}