{"id":8391,"date":"2023-11-29T23:00:53","date_gmt":"2023-11-29T23:00:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-ti-le-hoan-thanh-percentage-of-completion-method-la-gi-vi-du.html"},"modified":"2023-12-21T14:23:51","modified_gmt":"2023-12-21T07:23:51","slug":"phuong-phap-ti-le-hoan-thanh-percentage-of-completion-method-la-gi-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-ti-le-hoan-thanh-percentage-of-completion-method-la-gi-vi-du.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh (Percentage of Completion Method) l\u00e0 g\u00ec? V\u00ed d\u1ee5"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">\u1ea2nh minh h\u1ecda: Times Higher Education<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh\u00a0<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Percentage of Completion Method.<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh<\/b> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, trong \u0111\u00f3 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u00ec. \u0110i\u1ec1u n\u00e0y tr\u00e1i ng\u01b0\u1ee3c v\u1edbi Ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ho\u00e0n th\u00e0nh (Completed Contract Method), trong \u0111\u00f3 tr\u00ec ho\u00e3n vi\u1ec7c b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 chi ph\u00ed cho \u0111\u1ebfn khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi ng\u00e0nh x\u00e2y d\u1ef1ng, nh\u01b0ng c\u00e1c c\u00f4ng ty trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c c\u0169ng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">\u0110i\u1ec1u ki\u1ec7n c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh<\/font><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh y\u00eau c\u1ea7u b\u00e1o c\u00e1o doanh thu v\u00e0 chi ph\u00ed theo t\u1eebng giai \u0111o\u1ea1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. Thu nh\u1eadp v\u00e0 chi ph\u00ed hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi t\u1ed5ng chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m.\u00a0<\/p>\n<p>V\u00ed d\u1ee5, m\u1ed9t d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh 20% trong n\u0103m 1 v\u00e0 35% ho\u00e0n th\u00e0nh trong n\u0103m 2 s\u1ebd ch\u1ec9 c\u00f3 15% doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn trong n\u0103m th\u1ee9 2. Vi\u1ec7c ghi nh\u1eadn thu nh\u1eadp v\u00e0 chi ph\u00ed tr\u00ean c\u01a1 s\u1edf ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c s\u1ebd \u00e1p d\u1ee5ng cho b\u1ea3n b\u00e1o c\u00e1o thu nh\u1eadp, nh\u01b0ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00ed gi\u1ed1ng nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/p>\n<p>C\u00f3 hai \u0111i\u1ec1u ki\u1ec7n ch\u00ednh \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh.\u00a0<\/p>\n<p>&#8211; \u0110\u1ea7u ti\u00ean, nh\u1eefng b\u1ea3n thu th\u1eadp c\u1ee7a c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o.\u00a0<\/p>\n<p>&#8211; Th\u1ee9 hai, c\u00f4ng ty ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00ed v\u1ec1 chi ph\u00ed v\u00e0 t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">L\u1ea1m d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh<\/font><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh d\u1ec5 b\u1ecb l\u1ea1m d\u1ee5ng b\u1edfi c\u00e1c c\u00f4ng ty phi \u0111\u1ea1o \u0111\u1ee9c. Nh\u1eefng ng\u01b0\u1eddi mu\u1ed1n tham gia v\u00e0o vi\u1ec7c k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng &#8220;di chuy\u1ec3n&#8221; xung quanh thu nh\u1eadp v\u00e0 chi ph\u00ed t\u1eeb th\u1eddi k\u00ec n\u00e0y sang k\u00ec kh\u00e1c, s\u1ed1 ti\u1ec1n d\u01b0\u1edbi m\u1ee9c ho\u1eb7c qu\u00e1 m\u1ee9c.\u00a0<\/p>\n<p>Tuy nhi\u00ean tr\u00f2 ch\u01a1i n\u00e0y s\u1ebd kh\u00f4ng b\u1ec1n v\u1eefng, v\u00ed d\u1ee5 nh\u01b0 Toshiba Corp \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0o n\u0103m 2015. \u0110\u01a1n v\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u1ee7a t\u1eadp \u0111o\u00e0n Nh\u1eadt B\u1ea3n c\u00f3 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u1ea5p h\u01a1n x\u1ea5p x\u1ec9 kho\u1ea3ng 152 t\u1ec9 y\u00ean (1,2 t\u1ec9 \u0111\u00f4 la) t\u1eeb n\u0103m 2008 \u0111\u1ebfn 2014. Ngay sau khi v\u1ee5 b\u00ea b\u1ed1i x\u1ea3y ra, CEO \u0111\u00e3 bu\u1ed9c ph\u1ea3i t\u1eeb ch\u1ee9c v\u00e0 m\u1ed9t n\u1eeda Ban H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u00e3 ph\u1ea3i r\u1eddi kh\u1ecfi v\u1ecb tr\u00ed c\u1ee7a m\u00ecnh.<\/p>\n<p>(Theo<i> Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 ho\u00e0n th\u00e0nh (ti\u1ebfng Anh: Percentage of Completion Method) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, trong \u0111\u00f3 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u00ec.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8391"}],"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=8391"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8391\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}