{"id":5409,"date":"2023-11-29T18:31:07","date_gmt":"2023-11-29T18:31:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=5409"},"modified":"2023-11-30T05:12:50","modified_gmt":"2023-11-30T05:12:50","slug":"chi-phi-san-xuat-la-gi-chi-phi-san-xuat-bao-gom-nhung-loai-nao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-san-xuat-la-gi-chi-phi-san-xuat-bao-gom-nhung-loai-nao.html","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o"},"content":{"rendered":"

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o? Vi\u1ec7c nghi\u00ean c\u1ee9u c\u00e1c lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd gi\u00fap vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n kinh t\u1ebf t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh \u0111\u00fang \u0111\u1eafn v\u00e0 ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t doanh nghi\u1ec7p n\u00f3i chung.<\/strong><\/p>\n

B\u00e0i vi\u1ebft h\u00f4m nay s\u1ebd t\u1eadp trung gi\u1ea3i th\u00edch v\u1ec1 \u00fd ngh\u0129a, vai tr\u00f2 c\u0169ng nh\u01b0 c\u00e1ch ph\u00e2n lo\u1ea1i\u00a0chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>\u00a0gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u0111\u00fang \u0111\u1eafn v\u1ec1 thu\u1eadt ng\u1eef kinh t\u1ebf n\u00e0y. B\u00ean c\u1ea1nh \u0111\u00f3 ch\u00ednh l\u00e0 t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho c\u00e1c ph\u01b0\u01a1ng \u00e1n gi\u00fap t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn th\u00f4ng qua vi\u1ec7c gi\u1ea3m thi\u1ec3u chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 ph\u00e1t tri\u1ec3n kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\"chi<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec<\/strong><\/h2>\n

N\u00f3i \u0111\u1ebfn vi\u1ec7c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ra c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, kh\u00f4ng th\u1ec3 kh\u00f4ng nh\u1eafc t\u1edbi nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft cho c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng c\u0169ng nh\u01b0 s\u1ee9c lao \u0111\u1ed9ng c\u1ee7a con ng\u01b0\u1eddi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t hay chi ph\u00ed ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/p>\n

Hay n\u00f3i c\u00e1ch kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u01b0\u1eddng bao g\u1ed3m: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n

Ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh<\/strong><\/h2>\n

Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh d\u1ef1a v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

    \n
  • V\u1ec1 th\u1eddi gian: Kh\u00e1c v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1eafn li\u1ec1n v\u1edbi t\u1eebng th\u1eddi k\u1ef3, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m g\u1eafn v\u1edbi th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n
  • Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh ngay khi doanh nghi\u1ec7p ph\u00e1t sinh chi ph\u00ed trong k\u1ef3 gi\u00e1 th\u00e0nh ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.<\/li>\n
  • C\u00f3 nh\u1eefng chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n
  • Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh. Gi\u00e1 th\u00e0nh l\u00e0 th\u01b0\u1edbc \u0111o chi ph\u00ed s\u1ea3n xu\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m.<\/li>\n<\/ul>\n

    \u00dd ngh\u0129a c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong><\/h2>\n

    Hai chi\u1ebfn l\u01b0\u1ee3c c\u1ea1nh tranh c\u01a1 b\u1ea3n m\u00e0 m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh khi \u0111\u01b0a ra th\u1ecb tr\u01b0\u1eddng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u00edt nh\u1ea5t m\u1ed9t trong s\u1ed1 \u0111\u00f3 \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n l\u00e0 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 gi\u00e1 th\u00e0nh. M\u1ed9t s\u1ea3n ph\u1ea9m \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi gi\u00e1 th\u00e0nh h\u1ee3p l\u00fd l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c\u00a0qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t<\/strong>\u00a0\u0111\u1ea1t hi\u1ec7u qu\u1ea3 n\u00f3i chung v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed s\u1ea3n xu\u1ea5t n\u00f3i ri\u00eang. Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00ec th\u1ebf c\u00f3 \u00fd ngh\u0129a v\u1edbi kh\u00f4ng ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, m\u00e0 c\u00f2n c\u00f3 t\u00e1c \u0111\u1ed9ng kh\u00f4ng nh\u1ecf \u0111\u1ebfn n\u1ec1n kinh t\u1ebf qu\u1ed1c gia.<\/p>\n

      \n
    • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong>\u00a0Chi ph\u00ed s\u1ea3n xu\u1ea5t cho ph\u00e9p nh\u00e0 qu\u1ea3n l\u00fd nh\u00ecn nh\u1eadn \u0111\u00fang \u0111\u1eafn th\u1ef1c tr\u1ea1ng s\u1ea3n xu\u1ea5t v\u00e0 t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng nh\u1eefng bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed3ng th\u1eddi ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n
    • \u1ede c\u1ea5p \u0111\u1ed9 nh\u00e0 n\u01b0\u1edbc:<\/strong>\u00a0D\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng, c\u00e1c c\u01a1 quan kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 nh\u00ecn nh\u1eadn m\u1ed9t c\u00e1ch t\u1ed5ng th\u1ec3 v\u00e0 kh\u00e1ch quan s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch, \u0111\u01b0\u1eddng l\u1ed1i \u0111\u00fang \u0111\u1eafn th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n n\u1ec1n kinh t\u1ebf.<\/li>\n<\/ul>\n
      \n

      \"\u00dd<\/p>\n

      Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nhi\u1ec1u th\u00e0nh ph\u1ea7n c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn t\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/em><\/p>\n<\/div>\n

      Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o<\/strong><\/h2>\n

      \u0110\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd\u00a0chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>\u00a0\u0111\u1ea3m b\u1ea3o t\u00ednh d\u1ec5 d\u00e0ng nh\u1eadn bi\u1ebft, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t cho doanh nghi\u1ec7p, ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh d\u1ef1a tr\u00ean c\u00e1c ti\u00eau th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

      Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo y\u1ebfu t\u1ed1 chi ph\u00ed<\/strong><\/h3>\n

      C\u00e1ch th\u1ee9c ph\u00e2n lo\u1ea1i n\u00e0y d\u1ef1a tr\u00ean n\u1ed9i dung, t\u00ednh ch\u1ea5t kinh t\u1ebf ban \u0111\u1ea7u c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 s\u1eafp x\u1ebfp sao cho ph\u00f9 h\u1ee3p. C\u00e1c chi ph\u00ed ph\u00e1t sinh c\u00f3 c\u00f9ng n\u1ed9i dung, t\u00ednh ch\u1ea5t kinh t\u1ebf ban \u0111\u1ea7u v\u00e0o m\u1ed9t y\u1ebfu t\u1ed1 chi ph\u00ed m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f4ng d\u1ee5ng kinh t\u1ebf c\u1ee7a chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh. Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo y\u1ebfu t\u1ed1 chi ph\u00ed g\u1ed3m 5 lo\u1ea1i:<\/p>\n

        \n
      • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: Bao g\u1ed3m gi\u00e1 mua, chi ph\u00ed mua c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, nhi\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng thay th\u1ebf, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
      • Chi ph\u00ed lao \u0111\u1ed9ng: C\u00e1c chi ph\u00ed v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n c\u00f4ng, c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
      • Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: G\u1ed3m chi ph\u00ed kh\u1ea5u hao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
      • Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Bao g\u1ed3m m\u1ecdi chi ph\u00ed doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 v\u1ec1 c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 mua t\u1eeb b\u00ean ngo\u00e0i nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, v\u1ec7 sinh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
      • Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n: To\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean v\u00e0 \u0111\u01b0\u1ee3c chi b\u1eb1ng ti\u1ec1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n

        Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng d\u1ee5ng kinh t\u1ebf<\/strong><\/h3>\n

        Chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh ba kho\u1ea3n m\u1ee5c chi ph\u00ed sau:<\/p>\n

          \n
        • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: Bao g\u1ed3m chi ph\u00ed v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/li>\n
        • Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: Bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u01b0: L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\u2026<\/li>\n
        • Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: G\u1ed3m nh\u1eefng chi ph\u00ed ph\u00e1t sinh t\u1ea1i ph\u00e2n x\u01b0\u1edfng ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf hai kho\u1ea3n m\u1ee5c tr\u00ean. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh (nh\u1eefng chi ph\u00ed s\u1ea3n xu\u1ea5t gi\u00e1n ti\u1ebfp, th\u01b0\u1eddng kh\u00f4ng thay \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t) v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i (thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1ea7n nh\u01b0 tr\u1ef1c ti\u1ebfp theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t).<\/li>\n<\/ul>\n

          Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, lao v\u1ee5 s\u1ea3n xu\u1ea5t trong k\u1ef3<\/strong><\/h3>\n

          Chi ph\u00ed s\u1ea3n xu\u1ea5t theo m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, lao v\u1ee5 s\u1ea3n xu\u1ea5t trong k\u1ef3 g\u1ed3m hai lo\u1ea1i:<\/p>\n

            \n
          • Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i: L\u00e0 nh\u1eefng chi ph\u00ed c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 l\u01b0\u1ee3ng t\u01b0\u01a1ng quan t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3, v\u00ed d\u1ee5: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/li>\n
          • Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh: L\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong m\u1ee9c \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh. \u0110i\u1ec3n h\u00ecnh c\u1ee7a lo\u1ea1i chi ph\u00ed n\u00e0y l\u00e0 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n.<\/li>\n<\/ul>\n

            Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 m\u1ed1i quan h\u1ec7 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed<\/strong><\/h3>\n

            C\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y chia chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00e0nh hai lo\u1ea1i:<\/p>\n

              \n
            • Chi ph\u00ed tr\u1ef1c ti\u1ebfp: Bao g\u1ed3m nh\u1eefng kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 quan h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t ra m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u1ea5t \u0111\u1ecbnh.<\/li>\n
            • Chi ph\u00ed gi\u00e1n ti\u1ebfp: L\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

              Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m n\u1ed9i dung c\u1ea5u th\u00e0nh chi ph\u00ed<\/strong><\/h3>\n

              Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c n\u00e0y g\u1ed3m:<\/p>\n

                \n
              • Chi ph\u00ed \u0111\u01a1n nh\u1ea5t: L\u00e0 chi ph\u00ed do m\u1ed9t y\u1ebfu t\u1ed1 chi ph\u00ed duy nh\u1ea5t c\u1ea5u th\u00e0nh nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh d\u00f9ng trong s\u1ea3n xu\u1ea5t, ti\u1ec1n l\u01b0\u01a1ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
              • Chi ph\u00ed t\u1ed5ng h\u1ee3p: L\u00e0 nh\u1eefng chi ph\u00ed bao g\u1ed3m nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau nh\u01b0ng c\u00f3 c\u00f9ng m\u1ed9t c\u00f4ng d\u1ee5ng nh\u01b0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o? Vi\u1ec7c nghi\u00ean c\u1ee9u c\u00e1c lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd gi\u00fap vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n kinh t\u1ebf t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh \u0111\u00fang \u0111\u1eafn v\u00e0 ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd s\u1ea3n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[220,225],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5409"}],"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=5409"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5409\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=5409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=5409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=5409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}