{"id":35389,"date":"2023-12-08T08:07:33","date_gmt":"2023-12-08T08:07:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-cost-approach-trong-dinh-gia-tai-san-la-gi.html"},"modified":"2023-12-23T20:59:59","modified_gmt":"2023-12-23T13:59:59","slug":"phuong-phap-chi-phi-cost-approach-trong-dinh-gia-tai-san-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-chi-phi-cost-approach-trong-dinh-gia-tai-san-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (Cost approach) trong \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: nationwide-aph\u01b0\u01a1ng ph\u00e1p<\/span>raisal<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (Cost app<\/span>roach)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed<\/b> trong ti\u1ebfng Anh l\u00e0 Cost app<\/span>roach<\/b>.\u00a0Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed<\/i> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng gi\u00e1 m\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3 cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i (B\u0110S) b\u1eb1ng chi ph\u00ed \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t t\u00f2a nh\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

(Theo Cost Approach, Investopedia)<\/i><\/p>\n

C\u01a1 s\u1edf l\u00ed lu\u1eadn<\/font><\/h3>\n

–<\/span>\tPh\u01b0\u01a1ng ph\u00e1p chi ph\u00ed<\/b> \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean vi\u1ec7c tu\u00e2n th\u1ee7 theo nguy\u00ean t\u1eafc thay th\u1ebf.<\/p>\n

–<\/span>\tL\u1eadp lu\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y cho r\u1eb1ng gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngang b\u1eb1ng v\u1edbi t\u1ed5ng chi ph\u00ed th\u1ecb tr\u01b0\u1eddng ph\u1ea3i b\u1ecf ra \u0111\u1ec3 t\u1ea1o ra m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thay th\u1ebf.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/font><\/h3>\n

–<\/span>\tPh\u01b0\u01a1ng ph\u00e1p chi ph\u00ed<\/b> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng v\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch ri\u00eang bi\u1ec7t nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, th\u01b0 vi\u1ec7n, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, \u0111\u00ecnh ch\u00f9a, khu ch\u1ebf xu\u1ea5t, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n…<\/p>\n

–<\/span>\tPh\u01b0\u01a1ng ph\u00e1p chi ph\u00ed <\/i>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0: Tr\u00edch ti\u1ec1n b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, \u0111\u1ea5u gi\u00e1 \u0111\u1ea5u th\u1ea7u t\u00e0i s\u1ea3n.<\/p>\n

–<\/span>\tTrong th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng \u0111\u1ecbnh gi\u00e1 cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed<\/i> \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p c\u1ee9u c\u00e1nh cu\u1ed1i c\u00f9ng khi kh\u00f4ng t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thay th\u1ebf ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n th\u1ecb tr\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n thay th\u1ebf.<\/p>\n

C\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh<\/font><\/h3>\n

B\u01b0\u1edbc 1: \u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb l\u00f4 \u0111\u1ea5t c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S) b\u1eb1ng c\u00e1ch coi n\u00f3 l\u00e0 \u0111\u1ea5t tr\u1ed1ng v\u00e0 \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean v\u00f4 h\u1ea1n quanh nh\u00e0.<\/p>\n

B\u01b0\u1edbc 2: \u01af\u1edbc t\u00ednh chi ph\u00ed x\u00e2y d\u1ef1ng m\u1edbi hi\u1ec7n h\u00e0nh cho nh\u1eefng c\u00f4ng tr\u00ecnh hi\u1ec7n c\u00f3 tr\u00ean \u0111\u1ea5t<\/p>\n

B\u01b0\u1edbc 3: \u01af\u1edbc t\u00ednh m\u1ee9c \u0111\u1ed9 gi\u1ea3m gi\u00e1 t\u00edch l\u0169y c\u1ee7a c\u00f4ng tr\u00ecnh<\/p>\n

B\u01b0\u1edbc 4: \u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u1eb1ng chi ph\u00ed x\u00e2y d\u1ef1ng m\u1edbi hi\u1ec7n h\u00e0nh tr\u1eeb s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1 (= B2 – B3)<\/p>\n

B\u01b0\u1edbc 5: T\u00ednh gi\u00e1 tr\u1ecb B\u0110S m\u1ee5c ti\u00eau = Gi\u00e1 tr\u1ecb c\u1ee7a m\u1ea3nh \u0111\u1ea5t + Gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng (= B1 + B4)<\/p>\n

\u01afu \u0111i\u1ec3m<\/font><\/h3>\n

– Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi kh\u00f4ng c\u00f3 c\u00e1c b\u1eb1ng ch\u1ee9ng th\u1ecb tr\u01b0\u1eddng th\u00edch h\u1ee3p \u0111\u1ec3 so s\u00e1nh, th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c B\u0110S r\u1ea5t hi\u1ebfm khi thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu v\u00e0 thi\u1ebfu c\u01a1 s\u1edf d\u1ef1 b\u00e1o t\u01b0\u01a1ng lai.<\/p>\n

\u00a0– Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed l\u00e0 ph\u01b0\u01a1ng ph\u00e1p c\u1ee9u c\u00e1nh cu\u1ed1i c\u00f9ng khi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c.<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00edch h\u1ee3p khi \u0111\u00e1nh gi\u00e1 B\u0110S d\u00f9ng cho c\u00e1c giao d\u1ecbch v\u00e0 m\u1ee5c \u0111\u00edch ri\u00eang bi\u1ec7t.<\/p>\n

H\u1ea1n ch\u1ebf<\/font><\/h3>\n

– Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed ph\u1ea3i d\u1ef1a v\u00e0o d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng n\u00ean nh\u1eefng h\u1ea1n ch\u1ebf c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p<\/span> so s\u00e1nh tr\u1ef1c ti\u1ebfp c\u0169ng \u0111\u00fang v\u1edbi ph\u01b0\u01a1ng ph\u00e1p<\/span> chi ph\u00ed.<\/p>\n

– Chi ph\u00ed n\u00f3i chung kh\u00f4ng b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb v\u00e0 kh\u00f4ng t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/p>\n

– Vi\u1ec7c \u01b0\u1edbc t\u00ednh m\u1ed9t s\u1ed1 kho\u1ea3n gi\u1ea3m gi\u00e1 c\u00f3 th\u1ec3 tr\u1edf n\u00ean r\u1ea5t ch\u1ee7 quan v\u00e0 kh\u00f3 th\u1ef1c hi\u1ec7n. Tr\u00ean th\u1ef1c t\u1ebf ch\u01b0a c\u00f3 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p<\/span> \u01b0\u1edbc t\u00ednh gi\u1ea3m gi\u00e1 c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn r\u1ed9ng r\u00e3i.<\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed \u0111\u00f2i h\u1ecfi th\u1ea9m \u0111\u1ecbnh vi\u00ean ph\u1ea3i c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m, \u0111\u1eb7c bi\u1ec7t ph\u1ea3i th\u00e0nh th\u1ea1o v\u1ec1 k\u0129<\/span> thu\u1eadt x\u00e2y d\u1ef1ng. Nh\u00ecn chung,\u00a0ph\u01b0\u01a1ng ph\u00e1p<\/span> n\u00e0y \u00edt \u0111\u01b0\u1ee3c d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p quan tr\u1ecdng.\u00a0 \u00a0\u00a0<\/p>\n

(T\u00e0i li\u1ec7u: Gi\u00e1o tr\u00ecnh \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, NXB T\u00e0i ch\u00ednh; Gi\u00e1o tr\u00ecnh Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed (ti\u1ebfng Anh: Cost approach) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng gi\u00e1 m\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3 cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i b\u1eb1ng chi ph\u00ed \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t t\u00f2a nh\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35389"}],"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=35389"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35389\/revisions"}],"predecessor-version":[{"id":68411,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35389\/revisions\/68411"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=35389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=35389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=35389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}