{"id":34588,"date":"2023-12-08T04:09:48","date_gmt":"2023-12-08T04:09:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-nhan-cong-truc-tiep-direct-labor-costs-la-gi-ke-toan-chi-phi-nhan-cong-truc-tiep.html"},"modified":"2023-12-23T20:57:44","modified_gmt":"2023-12-23T13:57:44","slug":"chi-phi-nhan-cong-truc-tiep-direct-labor-costs-la-gi-ke-toan-chi-phi-nhan-cong-truc-tiep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-nhan-cong-truc-tiep-direct-labor-costs-la-gi-ke-toan-chi-phi-nhan-cong-truc-tiep.html","title":{"rendered":"Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (Direct Labor Costs) l\u00e0 g\u00ec? K\u1ebf to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Medium)<\/i><\/p>\n<\/div>\n<\/div>\n

Chi\u00a0<\/b>ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (Direct Labor Costs)<\/b><\/p>\n

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

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Direct Labor Costs<\/b>.<\/p>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/b> l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5, lao v\u1ee5 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t.<\/p>\n

K\u1ebf to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/font><\/h3>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/b> ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3, n\u1ebfu ph\u00e1t sinh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec k\u1ebf to\u00e1n s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 gi\u00e1n ti\u1ebfp cho c\u00e1c t\u01b0\u1ee3ng c\u00f3 li\u00ean quan.\u00a0<\/p>\n

Ti\u00eau th\u1ee9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ebd l\u00e0 \u0111\u1ecbnh m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, gi\u1edd c\u00f4ng \u0111\u1ecbnh m\u1ee9c, s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra…<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed n\u00e0y l\u00e0 t\u00e0i kho\u1ea3n “Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp” (TK 622) trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n hi\u1ec7n h\u00e0nh c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 sau:<\/p>\n

B\u00ean N\u1ee3: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh trong k\u00ec.\u00a0<\/p>\n

B\u00ean C\u00f3:\u00a0<\/p>\n

+ K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.\u00a0<\/p>\n

+ K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng.<\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec v\u00e0 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan.<\/p>\n

Tr\u00ecnh t\u1ef1 k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c b\u01b0\u1edbc ch\u1ee7 y\u1ebfu nh\u01b0 sau<\/b>:<\/p>\n

– C\u0103n c\u1ee9 b\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng trong k\u00ec, k\u1ebf to\u00e1n ghi s\u1ed5 theo \u0111\u1ecbnh kho\u1ea3n.\u00a0<\/p>\n

N\u1ee3 TK Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622)\u00a0<\/p>\n

C\u00f3 TK Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (TK 334).<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p tr\u00edch tr\u01b0\u1edbc:<\/p>\n

N\u1ee3 TK Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622)\u00a0<\/p>\n

C\u00f3 TK Chi ph\u00ed ph\u1ea3i tr\u1ea3 (TK 335)<\/p>\n

– C\u0103n c\u1ee9 b\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng nh\u01b0: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.\u00a0<\/p>\n

K\u1ebf to\u00e1n ghi:<\/p>\n

N\u1ee3 TK Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622).<\/p>\n

C\u00f3 TK Ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c (TK 338)<\/p>\n

– Cu\u1ed1i k\u00ec, t\u00ednh to\u00e1n k\u1ebft chuy\u1ec3n (ho\u1eb7c ph\u00e2n b\u1ed1) chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u1ed1i v\u1edbi s\u1ed1 chi ph\u00ed h\u1ee3p l\u00ed, \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng k\u1ebft chuy\u1ec3n sang gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, k\u1ebf to\u00e1n ghi:<\/p>\n

N\u1ee3 TK Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (TK 154): S\u1ed1 chi ph\u00ed h\u1ee3p l\u00ed<\/p>\n

N\u1ee3 TK Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (TK 632): Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng\u00a0<\/p>\n

C\u00f3 TK Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622): T\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o, Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, H\u1ecdc vi\u1ec7n Ng\u00e2n h\u00e0ng, NXB D\u00e2n Tr\u00ed)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (ti\u1ebfng Anh: Direct Labor Costs) l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5, lao v\u1ee5 c\u1ee7a 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\/34588"}],"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=34588"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34588\/revisions"}],"predecessor-version":[{"id":68108,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34588\/revisions\/68108"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}