{"id":5419,"date":"2023-11-30T00:57:06","date_gmt":"2023-11-30T00:57:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=5419"},"modified":"2023-11-29T08:53:33","modified_gmt":"2023-11-29T08:53:33","slug":"chi-phi-san-xuat-chung-cong-thuc-tinh-phan-bo-chi-phi-san-xuat-chung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-san-xuat-chung-cong-thuc-tinh-phan-bo-chi-phi-san-xuat-chung.html","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u2013 C\u00f4ng th\u1ee9c t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung"},"content":{"rendered":"

Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>\u00a0chung \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 \u0111i\u1ec1u n\u00e0y trong b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c chia s\u1ebb ngay sau \u0111\u00e2y.<\/p>\n

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\"Chi<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/em><\/p>\n<\/div>\n

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

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ec3 c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. N\u00f3 bao g\u1ed3m c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh chung ph\u00e1t sinh trong ph\u1ea1m vi ph\u00e2n x\u01b0\u1edfng, nh\u01b0ng kh\u00f4ng bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/p>\n

Hay n\u00f3i c\u00e1ch kh\u00e1c, \u0111i\u1ec1u n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u1edbn trong vi\u1ec7c gi\u00fap doanh nghi\u1ec7p thu v\u1ec1 ngu\u1ed3n l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1.<\/p>\n

T\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong><\/h2>\n

Trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 v\u00e0 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, c\u1ee5 th\u1ec3:<\/p>\n

    \n
  • B\u00ean N\u1ee3 bao g\u1ed3m t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh t\u1ea1i k\u1ef3 s\u1ea3n xu\u1ea5t.<\/li>\n
  • B\u00ean C\u00f3 g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 do m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra th\u1ea5p h\u01a1n so v\u1edbi c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n

    Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m nh\u1eefng g\u00ec<\/strong><\/h2>\n

    Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo m\u1ed7i ph\u00e2n x\u01b0\u1edfng v\u00e0 d\u1ef1a v\u00e0o t\u1eebng y\u1ebfu t\u1ed1 chi ph\u00ed. C\u1ee5 th\u1ec3 bao g\u1ed3m c\u00e1c lo\u1ea1i chi ph\u00ed sau:<\/p>\n

      \n
    • Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng:\u00a0L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng, trong \u0111\u00f3 c\u00f3 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n \u0103n gi\u1eefa ca, kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m \u00fd t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. Lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong t\u00e0i kho\u1ea3n 6271.<\/li>\n
    • Chi ph\u00ed v\u1eadt li\u1ec7u l\u00e0 lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6272, n\u00f3 ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i chi ph\u00ed v\u1ec1 v\u1eadt li\u1ec7u d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong ph\u00e2n x\u01b0\u1edfng.<\/li>\n
    • Chi ph\u00ed c\u00f4ng c\u1ee5 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6273, bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t.<\/li>\n
    • Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ed3m kh\u1ea5u hao c\u1ee7a t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u00e0 x\u01b0\u1edfng v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6274.<\/li>\n
    • Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (thu\u1ed9c t\u00e0i kho\u1ea3n 6277) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c kho\u1ea3n chi mua ngo\u00e0i \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a ph\u00e2n x\u01b0\u1edfng, c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0 chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc, chi ph\u00ed s\u1eeda ch\u1eefa, chi ph\u00ed thu\u00ea ngo\u00e0i, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5,\u2026<\/li>\n
    • Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c \u2013 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6278 \u2013 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n ngo\u00e0i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp ph\u00eda tr\u00ean.<\/li>\n<\/ul>\n
      \n

      \"Chi<\/p>\n

      Chi ph\u00ed s\u1ea3n xu\u1ea5t chung gi\u00fap doanh nghi\u1ec7p thu v\u1ec1 ngu\u1ed3n l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1.<\/em><\/p>\n<\/div>\n

      C\u00f4ng th\u1ee9c t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung\u00a0<\/strong><\/h2>\n

      C\u0103n c\u01b0\u0301 va\u0300o nguy\u00ean t\u0103\u0301c k\u00ea\u0301 toa\u0301n, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 627, k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung bao g\u1ed3m t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

        \n
      • Chi ph\u00ed nh\u00e2n c\u00f4ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng \u2013 (T\u00e0i kho\u1ea3n 6271 \u2013 Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng):\u00a0<\/b>Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp, lo\u1ea1i chi ph\u00ed n\u00e0y bao g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng, ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng. Chi ph\u00ed nh\u00e2n c\u00f4ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n: N\u1ee3 TK 627, C\u00f3 TK 334. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n: N\u1ee3 TK 627, C\u00f3 TK 338.<\/li>\n
      • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u2013 (T\u00e0i kho\u1ea3n 6272 \u2013 Chi ph\u00ed v\u1eadt li\u1ec7u):<\/b>\u00a0H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi v\u1eadt li\u1ec7u d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau: N\u1ee3 TK 627, C\u00f3 TK 152.<\/li>\n
      • Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t (T\u00e0i kho\u1ea3n 6273 \u2013 Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t):\u00a0<\/b>Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1ecf s\u1eed d\u1ee5ng cho ph\u00e2n x\u01b0\u1edfng, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho m\u00e0 h\u1ea1ch to\u00e1n: N\u1ee3 TK 627, C\u00f3 TK 153. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ea7n ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb, h\u1ea1ch to\u00e1n chi ph\u00ed n\u00e0y l\u00e0: N\u1ee3 TK 627, C\u00f3 TK 242.<\/li>\n
      • Chi ph\u00ed kh\u1ea5u hao \u2013 (T\u00e0i kho\u1ea3n 6274 \u2013 Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh):<\/b>\u00a0H\u1ea1ch to\u00e1n N\u1ee3 TK 627, C\u00f3 TK 214 \u0111\u1ed1i v\u1edbi c\u00e1c kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng\u2026 thu\u1ed9c ph\u00e2n x\u01b0\u1edfng.<\/li>\n
      • Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i \u2013 (T\u00e0i kho\u1ea3n 6277 \u2013 Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i):\u00a0<\/b>Chi ph\u00ed s\u1eeda ch\u1eefa, thu\u00ea ngo\u00e0i, \u0111i\u1ec7n n\u01b0\u1edbc d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n N\u1ee3 TK 627, N\u1ee3 TK 133 v\u00e0 C\u00f3 TK 111, 112, 331.<\/li>\n
      • Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c \u2013 (T\u00e0i kho\u1ea3n 6278 \u2013 Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c):<\/b>\u00a0C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c chi tr\u1ea3 b\u1eb1ng ti\u1ec1n ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau: N\u1ee3 TK 627, N\u1ee3 TK 133, C\u00f3 TK 111, 112.<\/li>\n
      • Chi ph\u00ed \u0111i vay ph\u1ea3i tr\u1ea3, \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00f2a v\u1ed1n:\u00a0<\/b>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3, \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 cho t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t d\u1edf dang, khi tr\u1ea3 l\u00e3i ti\u1ec1n vay.\u00a0Lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo quy t\u1eafc: N\u1ee3 TK 627, C\u00f3 TK 111, 112, 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3, 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay).<\/li>\n
      • Chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp:\u00a0<\/b>Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3: N\u1ee3 TK 627, C\u00f3 TK 352.<\/li>\n
      • Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cu\u1ed1i k\u1ef3:<\/b>\u00a0Kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo m\u1ee9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau: N\u1ee3 TK 154, C\u00f3 TK 627.<\/li>\n
      • Chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t:\u00a0<\/b>Ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n: N\u1ee3 TK 632, C\u00f3 TK 627.<\/li>\n
      • C\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t:<\/b>\u00a0N\u1ebfu ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u00e0y th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 sau: N\u1ee3 TK 111, 112, 138, C\u00f3 TK 627.<\/li>\n
      • Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u00f9ng cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh:<\/b>\u00a0K\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0o m\u1ed7i k\u1ef3 l\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u00e0nh cho c\u00e1c b\u00ean, kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n: N\u1ee3 TK 138, C\u00f3 TK 627 v\u00e0 C\u00f3 TK 3331.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Chi ph\u00ed s\u1ea3n xu\u1ea5t\u00a0chung \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 \u0111i\u1ec1u n\u00e0y trong b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c chia s\u1ebb ngay sau \u0111\u00e2y. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t […]<\/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\/5419"}],"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=5419"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5419\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=5419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=5419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=5419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}