{"id":37895,"date":"2023-12-08T23:47:57","date_gmt":"2023-12-08T23:47:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/overhead-cost-la-gi-giai-phap-quan-tri-overhead-cost.html"},"modified":"2023-12-24T21:48:44","modified_gmt":"2023-12-24T14:48:44","slug":"overhead-cost-la-gi-giai-phap-quan-tri-overhead-cost","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/overhead-cost-la-gi-giai-phap-quan-tri-overhead-cost.html","title":{"rendered":"Overhead Cost l\u00e0 g\u00ec? Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb Overhead Cost?"},"content":{"rendered":"
\n

Overhead Cost l\u00e0 g\u00ec? Trong kinh doanh, chi ph\u00ed<\/strong> Overhead Cost<\/strong> hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed chung l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n ph\u00ed g\u00e2y ti\u00eau hao ngu\u1ed3n l\u1ef1c nh\u1ea5t, kh\u00f3 ki\u1ec3m so\u00e1t nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f2n non n\u1edbt trong vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap anh\/ch\u1ecb gi\u1ea3i \u0111\u00e1p v\u1ec1 chi ph\u00ed n\u00e0y c\u0169ng nh\u01b0 c\u00e1ch qu\u1ea3n tr\u1ecb Overhead Cost n\u00f3i chung v\u00e0 trong ph\u1ea1m vi k\u1ef3 thi PMP n\u00f3i ri\u00eang.<\/p>\n<\/p>\n

Overhead Cost l\u00e0 g\u00ec?<\/em><\/p>\n

Chi ph\u00ed Overhead Cost l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Overhead Cost <\/strong>l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef xu\u1ea5t ph\u00e1t t\u1eeb k\u1ebf to\u00e1n, nh\u1eb1m ch\u1ec9 c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn h\u00e0nh h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p (Ongoing Business), trong \u0111\u00f3, kho\u1ea3n ph\u00ed n\u00e0y kh\u00f4ng bao g\u1ed3m chi ph\u00ed nh\u00e2n c\u00f4ng (Direct Labour) v\u00e0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u (Direct Materials). Trong th\u1ef1c t\u1ebf, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 c\u1ed1 \u0111\u1ecbnh ho\u1eb7c t\u00f9y bi\u1ebfn t\u00f9y theo lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t kho\u1ea3n ri\u00eang ho\u1eb7c c\u1ee7a to\u00e0n doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed b\u1eaft bu\u1ed9c, lu\u00f4n t\u1ed3n t\u1ea1i d\u00f9 doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n kinh doanh hay kh\u00f4ng.<\/p>\n

Ngo\u00e0i ra, Overhead Cost c\u0169ng c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ed9c chi ph\u00ed gi\u00e1n ti\u1ebfp (Indirect cost<\/strong>) bao g\u1ed3m nh\u01b0 thu\u1ebf (tax), kho\u1ea3n ph\u00ed ngo\u00e0i l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean (fringe benefits),…<\/p>\n

Trong ph\u1ea1m vi k\u1ef3 thi PMP, b\u1ea1n s\u1ebd g\u1eb7p thu\u1eadt ng\u1eef n\u00e0y trong l\u0129nh v\u1ef1c ki\u1ebfn th\u1ee9c Project Cost Management, c\u1ee5 th\u1ec3 n\u1eb1m trong Cost Management Plan.\u00a0<\/p>\n

==<\/p>\n

Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb Overhead Cost?<\/strong><\/span><\/h2>\n

\u0110\u1ec3 qu\u1ea3n tr\u1ecb Overhead Cost, <\/strong>doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng hai gi\u1ea3i ph\u00e1p sau: X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch (Budgeting)<\/em> ho\u1eb7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ABC (Activity-Based Costing). <\/em>C\u1ee5 th\u1ec3:<\/p>\n

\"Gi\u1ea3i<\/p>\n

Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb Overhead Cost?<\/em><\/p>\n

X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch (Budgeting)<\/em><\/strong><\/p>\n

V\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch n\u00e0y, doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng v\u00e0 thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c theo d\u00f5i v\u00e0 t\u00ednh to\u00e1n th\u1eadn tr\u1ecdng m\u1ecdi chi ph\u00ed v\u00e0 d\u1ef1 b\u00e1o nh\u1eefng kho\u1ea3n ph\u00e1t sinh ho\u1eb7c nh\u1eefng kho\u1ea3n chi ph\u00ed bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng khi mang ra so s\u00e1nh v\u1edbi ng\u00e2n s\u00e1ch \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/p>\n

Ch\u1eb3ng h\u1ea1n<\/u>: nhi\u1ec1u doanh nghi\u1ec7p, h\u1ecd s\u1ebd theo d\u00f5i s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a l\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n

(t\u1ed5ng doanh thu tr\u1eeb \u0111i chi ph\u00ed tr\u1ef1c ti\u1ebfp) so v\u1edbi s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo th\u1eddi gian. N\u1ebfu chi ph\u00ed Overhead Cost n\u00e0y t\u0103ng l\u00ean qu\u00e1 nhi\u1ec1u so v\u1edbi l\u1ee3i nhu\u1eadn g\u1ed9p th\u00ec l\u00fac n\u00e0y doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i can thi\u1ec7p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u00e0i ch\u00ednh ngay.<\/p>\n

X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ABC (Activity-Based Costing)<\/em><\/strong><\/p>\n

H\u1ec7 th\u1ed1ng ABC ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn, d\u00f9ng \u0111\u1ec3 theo d\u00f5i t\u1ed1t nh\u1ea5t c\u00e1c kho\u1ea3n chi theo m\u1ed7i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng ri\u00eang bi\u1ec7t s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed5ng k\u1ebft v\u00e0 \u0111\u01b0a ra con s\u1ed1 l\u00e3i – l\u1ed7 ri\u00eang m\u1ed9t c\u00e1ch nhanh ch\u00f3ng. Qua \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng bi\u1ebft \u0111\u01b0\u1ee3c chi ph\u00ed n\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u. Tuy nhi\u00ean, h\u1ec7 th\u1ed1ng ABC n\u00e0y l\u1ea1i kh\u00f4ng d\u1ec5 tri\u1ec3n khai b\u1edfi c\u00f3 nhi\u1ec1u kho\u1ea3n chi ph\u00ed ph\u00e1t sinh kh\u00f4ng th\u1ec3 \u0111\u1ecbnh ngh\u0129a v\u00e0 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf cho vi\u1ec7c ph\u00e2n b\u1ed5 t\u1eebng lo\u1ea1i chi ph\u00ed.<\/p>\n

M\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1eb1m qu\u1ea3n l\u00fd Overhead Cost<\/strong><\/span><\/h2>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 qu\u1ea3n l\u00fd Overhead Cost<\/strong> sau:<\/p>\n

– T\u00ecm gi\u1ea3i ph\u00e1p thay th\u1ebf:<\/em> \u0110\u1ec3 h\u1ea1n ch\u1ebf vi\u1ec7c t\u00ednh to\u00e1n nh\u1ea7m l\u1eabn, doanh nghi\u1ec7p n\u00ean t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ed1t ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u1eb7t ch\u1ebd v\u00e0 gia t\u0103ng hi\u1ec7u qu\u1ea3 kinh t\u1ebf. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n xem x\u00e9t c\u01a1 h\u1ed9i \u1ee9ng d\u1ee5ng t\u1ef1 \u0111\u1ed9ng h\u00f3a trong c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u00e0 sai s\u00f3t.<\/p>\n

– So s\u00e1nh gi\u00e1 gi\u1eefa c\u00e1c nh\u00e0 cung c\u1ea5p: <\/em>\u0110\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o nhi\u1ec1u nh\u00e0 cung c\u1ea5p \u0111\u1ec3 c\u00f3 m\u1ee9c chi ph\u00ed t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n

– C\u1eaft gi\u1ea3m ho\u00e0n to\u00e0n m\u1ed9t chi ph\u00ed chung n\u00e0o \u0111\u00f3: <\/em>N\u1ebfu kh\u00f4ng th\u1ec3 t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed ch\u00ecm Overhead Cost, doanh nghi\u1ec7p n\u00ean t\u1ea1m th\u1eddi c\u1eaft gi\u1ea3m m\u1ed9t kho\u1ea3n ng\u00e2n s\u00e1ch n\u00e0o \u0111\u00f3 cho \u0111\u1ebfn khi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh.<\/p>\n

D\u00f9 cho doanh nghi\u1ec7p c\u1ee7a anh\/ch\u1ecb c\u00f3 ch\u1ecdn gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd Overhead Cost <\/strong>n\u00e0o th\u00ec tr\u01b0\u1edbc h\u1ebft c\u1ea7n ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c l\u00e0m \u0111\u00f3, c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty hay kh\u00f4ng. Ti\u1ebfp \u0111\u1ebfn h\u00e3y x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi tri\u1ec3n khai, li\u1ec7u n\u00f3 c\u00f3 x\u1ee9ng \u0111\u00e1ng v\u1edbi kho\u1ea3n ti\u1ec1n ti\u1ebft ki\u1ec7m \u0111\u00f3 kh\u00f4ng. Hay ph\u1ea3i k\u1ebft h\u1ee3p nhi\u1ec1u m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi nhau. H\u00e3y ng\u1ed3i l\u1ea1i, b\u00e0n b\u1ea1c v\u00e0 c\u00e2n nh\u1eafc \u0111\u1ec3 ch\u1ecdn \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n

==<\/p>\n

Hi\u1ec7n t\u1ea1i, ATOHA \u0111ang c\u00f3 nh\u1eefng kh\u00f3a \u0111\u00e0o t\u1ea1o doanh nghi\u1ec7p v\u00e0 \u0111\u00e0o t\u1ea1o c\u00e1 nh\u00e2n theo h\u00ecnh th\u1ee9c in-house, public v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o luy\u1ec7n thi l\u1ea5y ch\u1ee9ng ch\u1ec9 online.<\/p>\n

C\u00e1c kh\u00f3a h\u1ecdc n\u1ed5i b\u1eadt t\u1ea1i ATOHA c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn: kh\u00f3a h\u1ecdc qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, qu\u1ea3n l\u00fd r\u1ee7i ro, qu\u1ea3n l\u00fd ti\u1ebfn \u0111\u1ed9, qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, qu\u1ea3n l\u00fd danh m\u1ee5c, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n agile, Business Analysis, …<\/p>\n

Anh\/ch\u1ecb quan t\u00e2m \u0111\u1ebfn kh\u00f3a h\u1ecdc n\u00e0o, g\u1ecdi ngay Hotline 0917.281.238<\/em> \u0111\u1ec3 \u0111\u0103ng k\u00fd.<\/p>\n

\u00a0<\/p>\n

<\/strong><\/p>\n

<\/sup><\/strong><\/span><\/p>\n

\u00a0<\/p>\n

\u00a0<\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Overhead Cost l\u00e0 g\u00ec? Trong kinh doanh, chi ph\u00ed Overhead Cost hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed chung l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n ph\u00ed g\u00e2y ti\u00eau hao ngu\u1ed3n l\u1ef1c nh\u1ea5t, kh\u00f3 ki\u1ec3m so\u00e1t nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f2n non n\u1edbt trong vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[250],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/37895"}],"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=37895"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/37895\/revisions"}],"predecessor-version":[{"id":69454,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/37895\/revisions\/69454"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=37895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=37895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=37895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}