{"id":35836,"date":"2023-12-08T11:24:10","date_gmt":"2023-12-08T11:24:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-xuc-tien-ban-hang-promotion-expense-la-gi-dac-diem-phan-biet-voi-chi-phi-quang-cao.html"},"modified":"2023-12-23T21:01:12","modified_gmt":"2023-12-23T14:01:12","slug":"chi-phi-xuc-tien-ban-hang-promotion-expense-la-gi-dac-diem-phan-biet-voi-chi-phi-quang-cao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-xuc-tien-ban-hang-promotion-expense-la-gi-dac-diem-phan-biet-voi-chi-phi-quang-cao.html","title":{"rendered":"Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng (Promotion Expense) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m, ph\u00e2n bi\u1ec7t v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o"},"content":{"rendered":"
\n
\n
<\/div>
\n

(\u1ea2nh minh h\u1ecda: ATP Software)<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m\u00a0<\/b><\/p>\n

Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/b> trong ti\u1ebfng Anh l\u00e0 Promotion Expense.<\/b><\/p>\n

Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/b> l\u00e0 chi ph\u00ed m\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i ch\u1ecbu \u0111\u1ec3 ti\u1ebfp th\u1ecb s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd t\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng bao g\u1ed3m t\u1eeb qu\u00e0 t\u1eb7ng, m\u1eabu mi\u1ec5n ph\u00ed ho\u1eb7c c\u00e1c m\u00e1nh l\u1edbi qu\u1ea3ng c\u00e1o kh\u00e1c \u0111\u1ec3 gi\u00fap t\u0103ng doanh s\u1ed1 v\u00e0 doanh thu.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/font><\/h3>\n

M\u1ed7i c\u00f4ng ty \u0111\u1ec1u ph\u1ea3i ch\u1ea1y chi ph\u00ed kinh doanh, d\u00f9 nh\u1ecf hay l\u1edbn.<\/p>\n

Chi ph\u00ed kinh doanh l\u00e0 b\u1ea5t k\u00ec chi ph\u00ed m\u00e0 c\u00f4ng ty ph\u1ea3i ch\u1ecbu do nh\u1eefng ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, ho\u1ea1t \u0111\u1ed9ng h\u1eb1ng ng\u00e0y c\u1ee7a h\u1ecd. C\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o doanh thu c\u1ee7a c\u00f4ng ty tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp. Con s\u1ed1 k\u1ebft qu\u1ea3 l\u00e0 thu nh\u1eadp r\u00f2ng ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng ty.<\/p>\n

Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, c\u00e1c c\u00f4ng ty ph\u1ea3i ch\u1ecbu chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/b> \u0111\u1ec3 qu\u1ea3ng b\u00e1 ho\u1eb7c ti\u1ebfp th\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd t\u1edbi c\u00f4ng ch\u00fang.<\/p>\n

Nhi\u1ec1u c\u00f4ng ty ch\u1ecdn c\u00e1ch qu\u00e0 t\u1eb7ng ho\u1eb7c b\u1eb1ng c\u00e1ch cho m\u1ecdi ng\u01b0\u1eddi nh\u1eefng m\u1eabu h\u00e0ng h\u00f3a mi\u1ec5n ph\u00ed.<\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, m\u1ed9t c\u00f4ng ty \u0111\u00e3 th\u00e0nh l\u1eadp v\u00e0 mu\u1ed1n ph\u00e1t tri\u1ec3n m\u1ed9t s\u1ea3n ph\u1ea9m m\u1edbi s\u1ebd cung c\u1ea5p cho kh\u00e1ch h\u00e0ng hi\u1ec7n t\u1ea1i c\u00e1c m\u1eabu mi\u1ec5n ph\u00ed \u0111\u1ec3 qu\u1ea3ng b\u00e1 n\u00f3.<\/p>\n

Ch\u01b0\u01a1ng tr\u00ecnh x\u00fac ti\u1ebfn c\u00f3 th\u1ec3 di\u1ec5n ra th\u00f4ng qua email ho\u1eb7c ti\u1ebfp c\u1eadn t\u1eebng ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng ho\u1eb7c c\u00e1c \u0111\u1ecba \u0111i\u1ec3m. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 thu h\u00fat s\u1ef1 quan t\u00e2m \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 c\u1ee7a c\u00f4ng ty, l\u00f4i k\u00e9o ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua h\u00e0ng nh\u1eb1m t\u0103ng doanh s\u1ed1 v\u00e0 doanh thu.<\/p>\n

S\u1edf Thu\u1ebf v\u1ee5 M\u1ef9 IRS xem chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u1ed1ng nh\u01b0 chi ph\u00ed kinh doanh, mi\u1ec5n l\u00e0 chi ph\u00ed \u0111\u00f3 c\u1ea7n thi\u1ebft.<\/p>\n

\u1ede M\u1ef9, khi x\u00f3a s\u1ed5 c\u00e1c chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a m\u00ecnh, c\u00e1c c\u00f4ng ty n\u00ean c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o ho\u1eb7c \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n.<\/p>\n

C\u00e1c c\u00f4ng ty kh\u00f4ng th\u1ec3 x\u00f3a s\u1ed5 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n \u0111i. Thay v\u00e0o \u0111\u00f3, chi ph\u00ed c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh x\u00fac ti\u1ebfn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00f3a.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/font><\/font><\/h3>\n

M\u1ed9t v\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng<\/b> di\u1ec5n ra \u1edf M\u1ef9. N\u1ebfu m\u1ed9t c\u00f4ng ty ph\u1ea7n m\u1ec1m thu\u1ebf g\u1eedi c\u00e1c \u0111\u0129a CD ch\u1ee9a phi\u00ean b\u1ea3n mi\u1ec5n ph\u00ed c\u1ee7a ph\u1ea7n m\u1ec1m khai thu\u1ebf li\u00ean bang cho h\u00e0ng ng\u00e0n h\u1ed9 gia \u0111\u00ecnh, h\u1ecd c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb chi ph\u00ed c\u1ee7a \u0111\u0129a CD v\u00e0 g\u00f3i d\u1ecbch v\u1ee5 g\u1eedi h\u00e0ng c\u1ee7a h\u1ecd l\u00e0m chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng.<\/p>\n

Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng so v\u1edbi Chi ph\u00ed qu\u1ea3ng c\u00e1o<\/font><\/h3>\n

Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng <\/b>(Promotion Expense) v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o (Advertising Expense), ngh\u0129 r\u1eb1ng ch\u00fang l\u00e0 m\u1ed9t v\u00e0 gi\u1ed1ng nhau.<\/p>\n

Nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t \u0111\u00f3 l\u00e0 qu\u1ea3ng c\u00e1o l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c ph\u00e2n ph\u1ed1i c\u00f3 tr\u1ea3 ti\u1ec1n, c\u00f3 th\u00f4ng \u0111i\u1ec7p ti\u1ebfp th\u1ecb v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u0111\u00f2i h\u1ecfi c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3ng c\u00e1o truy\u1ec1n th\u00f4ng nh\u01b0 in \u1ea5n, tr\u1ef1c tuy\u1ebfn, ph\u00e1t s\u00f3ng tr\u00ean truy\u1ec1n h\u00ecnh v\u00e0 th\u01b0 tr\u1ef1c ti\u1ebfp.<\/p>\n

M\u1eb7t kh\u00e1c, chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng th\u00ec chung chung h\u01a1n v\u00e0 c\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng th\u1ee9 chung chung, nh\u1eefng th\u1ee9 kh\u00f4ng c\u1ea7n th\u00f4ng \u0111i\u1ec7p nh\u01b0 nh\u1eadn th\u1ee9c v\u1ec1 th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n

Chi ph\u00ed cho qu\u1ea3ng c\u00e1o v\u00e0 x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang ra.<\/p>\n

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

\n Chi ph\u00ed x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng (ti\u1ebfng Anh: Promotion Expense) l\u00e0 chi ph\u00ed m\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i ch\u1ecbu \u0111\u1ec3 ti\u1ebfp th\u1ecb s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd t\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35836"}],"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=35836"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35836\/revisions"}],"predecessor-version":[{"id":68574,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/35836\/revisions\/68574"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=35836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=35836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=35836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}