{"id":11980,"date":"2024-05-15T22:34:32","date_gmt":"2024-05-15T15:34:32","guid":{"rendered":"https:\/\/arito.vn\/?p=11980"},"modified":"2025-06-16T16:55:22","modified_gmt":"2025-06-16T09:55:22","slug":"chi-phi-doanh-nghiep-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chi-phi-doanh-nghiep-la-gi\/","title":{"rendered":"Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t v\u00e0 <strong><a href=\"https:\/\/arito.vn\/en\/loi-nhuan-la-gi\/\">l\u1ee3i nhu\u1eadn<\/a><\/strong>, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn. vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u1ea3m chi ph\u00ed th\u00f4ng minh c\u0169ng l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng c\u1ea1nh tranh v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1eady<\/span> <strong><a href=\"https:\/\/arito.vn\/en\/chi-phi-doanh-nghiep-la-gi\/\">Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec<\/a><\/strong><b>?<\/b><span style=\"font-weight: 400;\"> C\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u00e3y c\u00f9ng <\/span><b><i>Arito <\/i><\/b><span style=\"font-weight: 400;\">tham kh\u1ea3o qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nh\u00e9.\u00a0<\/span><\/p>\n<h2><b>1. Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-11981\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/05\/Screenshot-2024-05-15-at-22.29.55.png\" alt=\"chi ph\u00ed doanh nghi\u1ec7p\" width=\"1540\" height=\"864\" \/><\/p>\n<p><b>Chi ph\u00ed doanh nghi\u1ec7p <\/b><span style=\"font-weight: 400;\">l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, duy tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, ti\u00eau th\u1ee5 nguy\u00ean li\u1ec7u v\u00e0 nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n<p><b>Chi ph\u00ed doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> th\u01b0\u1eddng bao g\u1ed3m c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (nh\u01b0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd) v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean s\u1ea3n xu\u1ea5t). \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e0 r\u1ea5t quan tr\u1ecdng.<\/span><\/p>\n<h2><b>2. \u0110\u1eb7c \u0111i\u1ec3m chung c\u1ee7a chi ph\u00ed doanh nghi\u1ec7p\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m chung c\u1ee7a chi ph\u00ed doanh nghi\u1ec7p, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh hai lo\u1ea1i ch\u00ednh l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t ho\u1eb7c doanh thu, trong khi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ef1 thay \u0111\u1ed5i trong m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi gian: <\/b><span style=\"font-weight: 400;\">Chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, nh\u01b0 m\u1ed7i th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed1 \u0111\u1ecbnh hay bi\u1ebfn \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n ra, trong khi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1n ti\u1ebfp v\u00e0 tr\u1ef1c ti\u1ebfp: <\/b><span style=\"font-weight: 400;\">Chi ph\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp. Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3, trong khi chi ph\u00ed gi\u00e1n ti\u1ebfp kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c g\u1eafn li\u1ec1n m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp v\u1edbi s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quan tr\u1ecdng \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 chi ph\u00ed c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh kinh doanh, nh\u01b0 chi ph\u00ed s\u1ea3n xu\u1ea5t hay chi ph\u00ed ti\u1ebfp th\u1ecb, trong khi m\u1ed9t s\u1ed1 chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 nh\u1ecf v\u00e0 kh\u00f4ng quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh l\u1edbn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9 nh\u1ea1y c\u1ea3m: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 chi ph\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed9c l\u1eadp, trong khi m\u1ed9t s\u1ed1 kh\u00e1c ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed v\u00e0 ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 gi\u1ea3m b\u1edbt l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn gi\u1ea3m gi\u00e1 tr\u1ecb kh\u1ea5u hao t\u00e0i s\u1ea3n ho\u1eb7c t\u0103ng m\u1ee9c n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed \u0111\u00f3 ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc v\u00e0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<h2><b>3. C\u00e1c lo\u1ea1i chi ph\u00ed\u00a0<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-11982\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/05\/Screenshot-2024-05-15-at-22.31.34.png\" alt=\"Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec\" width=\"1526\" height=\"860\" \/><\/p>\n<h3><b>3.1. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo t\u00ednh ch\u1ea5t kinh t\u1ebf (y\u1ebfu t\u1ed1 chi ph\u00ed)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed theo n\u1ed9i dung kinh t\u1ebf \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh, chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1c y\u1ebfu t\u1ed1. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap x\u00e2y d\u1ef1ng v\u00e0 ph\u00e2n t\u00edch \u0111\u1ecbnh m\u1ee9c v\u1ed1n l\u01b0u \u0111\u1ed9ng, c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n l\u1eadp, ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch d\u1ef1 to\u00e1n chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i t\u1ea1i Vi\u1ec7t Nam, chi ph\u00ed \u0111\u01b0\u1ee3c chia th\u00e0nh 7 y\u1ebfu t\u1ed1 ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, ph\u1ee5 t\u00f9ng thay th\u1ebf, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng nhi\u00ean li\u1ec7u v\u00e0 \u0111\u1ed9ng l\u1ef1c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BHXH, BHYT, KPC\u0110:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 kho\u1ea3n ph\u00fac l\u1ee3i c\u00f4ng \u0111o\u00e0n, t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u hao TSC\u0110:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 kh\u1ea5u hao <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> ph\u1ea3i tr\u00edch trong k\u1ef3, \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 tr\u01b0\u1edbc, s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3><b>3.2. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng d\u1ee5ng kinh t\u1ebf chi ph\u00ed (kho\u1ea3n m\u1ee5c chi ph\u00ed)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n theo c\u00e1c kho\u1ea3n m\u1ee5c d\u1ef1a tr\u00ean c\u00f4ng d\u1ee5ng v\u00e0 m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Trong quy tr\u00ecnh n\u00e0y, gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 c\u1ee7a s\u1ea3n ph\u1ea9m th\u01b0\u1eddng bao g\u1ed3m <\/span><b>5 kho\u1ea3n m\u1ee5c chi ph\u00ed ch\u00ednh:<\/b><\/p>\n<p><b>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m, lao v\u1ee5 v\u00e0 d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><b>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u1ef1c ti\u1ebfp cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n tr\u00edch tr\u1ef1c ti\u1ebfp theo ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, v.v.<\/span><\/p>\n<p><b>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ee5c v\u1ee5 v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t trong ph\u1ea1m vi c\u00e1c ph\u00e2n x\u01b0\u1edfng \u0111\u1ed9i s\u1ea3n xu\u1ea5t. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng: Bao g\u1ed3m chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng v\u00e0 \u0111\u1ed9i s\u1ea3n xu\u1ea5t.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadt li\u1ec7u: Bao g\u1ed3m chi ph\u00ed v\u1eadt li\u1ec7u d\u00f9ng chung cho ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ee5ng c\u1ee5: Bao g\u1ed3m v\u1ec1 chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u1edf ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng trong ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: G\u1ed3m c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ph\u1ee5c v\u1ee5 v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n: Bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n s\u1eed d\u1ee5ng cho ph\u1ee5c v\u1ee5 v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t trong ph\u00e2n x\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<p><b><a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/a>: <\/b><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, bao g\u1ed3m qu\u1ea3ng c\u00e1o, giao h\u00e0ng, giao d\u1ecbch, hoa h\u1ed3ng b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea3o qu\u1ea3n v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<p><b>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> G\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ee5c v\u1ee5 v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 t\u00ednh ch\u1ea5t chung c\u1ee7a to\u00e0n doanh nghi\u1ec7p nh\u01b0 chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd, kh\u1ea5u hao TSC\u0110 d\u00f9ng chung, c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ph\u00ed, chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 h\u1ed9i ngh\u1ecb.<\/span><\/p>\n<h3><b>3.3. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng d\u1ee5ng chi ph\u00ed<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u1ea3 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5 tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> G\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp trong s\u1ea3n xu\u1ea5t, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p mang t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t trong ph\u1ea1m vi ph\u00e2n x\u01b0\u1edfng ho\u1eb7c t\u1ed5 \u0111\u1ed9i. \u0110\u00e2y c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed c\u00f4ng c\u1ee5 v\u00e0 d\u1ee5ng c\u1ee5, chi ph\u00ed kh\u1ea5u hao thi\u1ebft b\u1ecb v\u00e0 nh\u00e0 x\u01b0\u1edfng, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3><b>3.4. Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung c\u1ee7a chi ph\u00ed<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 kinh doanh, li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm nguy\u00ean v\u1eadt li\u1ec7u cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e2n c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 kho\u1ea3n tr\u00edch l\u01b0\u01a1ng t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3, ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> L\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ef3 s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed\u00a0 b\u1eb1ng ti\u1ec1n: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t trong qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/li>\n<\/ul>\n<h3><b>3.5. Ph\u00e2n lo\u1ea1i chi ph\u00ed theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> l\u00e0 nh\u1eefng chi ph\u00ed m\u00e0 t\u1ed5ng s\u1ed1 kh\u00f4ng thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> l\u00e0 nh\u1eefng chi ph\u00ed thay \u0111\u1ed5i t\u1ef7 l\u1ec7 v\u1edbi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h3><b>3.6. Ph\u00e2n lo\u1ea1i chi ph\u00ed theo m\u1ed1i quan h\u1ec7 v\u1edbi l\u1ee3i nhu\u1eadn<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed th\u1eddi k\u1ef3:<\/b><span style=\"font-weight: 400;\"> l\u00e0 chi ph\u00ed ph\u00e1t sinh s\u1ebd l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed s\u1ea3n ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1ea1o th\u00e0nh gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt t\u01b0, t\u00e0i s\u1ea3n ho\u1eb7c th\u00e0nh ph\u1ea9m v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 ch\u1ec9 tr\u1edf th\u00e0nh ph\u00ed t\u1ed5n khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5.<\/span><\/li>\n<\/ul>\n<h3><b>3.7. Ph\u00e2n lo\u1ea1i chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> L\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh v\u00e0 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed gi\u00e1n ti\u1ebfp: <\/b><span style=\"font-weight: 400;\">L\u00e0 lo\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng, do \u0111\u00f3 c\u1ea7n ph\u1ea3i t\u1eadp h\u1ee3p sau \u0111\u00f3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau ch\u00ed th\u00edch h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h2><b>4. Nh\u1eefng sai l\u1ea7m khi ghi nh\u1eadn chi ph\u00ed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p. Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 sai l\u1ea7m ph\u1ed5 bi\u1ebfn m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1eafc ph\u1ea3i khi ghi nh\u1eadn chi ph\u00ed:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p l\u00e0 kh\u00f4ng ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn m\u1ed9t ho\u1ea1t \u0111\u1ed9ng hay d\u1ef1 \u00e1n c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 sai l\u1ec7ch v\u1ec1 l\u1ee3i nhu\u1eadn v\u00e0 hi\u1ec7u su\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn chi ph\u00ed sai v\u00e0o kho\u1ea3n m\u1ee5c kh\u00f4ng \u0111\u00fang:<\/b><span style=\"font-weight: 400;\"> C\u00f3 th\u1ec3 x\u1ea3y ra khi chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o kho\u1ea3n m\u1ee5c kh\u00f4ng ph\u00f9 h\u1ee3p, d\u1eabn \u0111\u1ebfn s\u1ef1 hi\u1ec3u l\u1ea7m v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5, ghi nh\u1eadn chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0o kho\u1ea3n m\u1ee5c chi ph\u00ed qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 l\u00e0m bi\u1ebfn \u0111\u1ed5i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n ra: <\/b><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ch\u1ee7 doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi ph\u1ea3i ph\u00e2n bi\u1ec7t gi\u1eefa hai kh\u00e1i ni\u1ec7m quan tr\u1ecdng l\u00e0 chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n ra. M\u1ed9t s\u1ed1 ng\u01b0\u1eddi th\u01b0\u1eddng coi m\u1ecdi thanh to\u00e1n l\u00e0 chi ph\u00ed, d\u1eabn \u0111\u1ebfn m\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 vi\u1ec7c xem to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n l\u00e0 chi ph\u00ed trong m\u1ed9t k\u1ef3, thay v\u00ec ph\u00e2n b\u1ed5 ch\u00fang \u0111\u00fang c\u00e1ch theo ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn li\u00ean quan \u0111\u1ebfn ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Trong giai \u0111o\u1ea1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c thi\u1ebfu kinh nghi\u1ec7m v\u1ec1 k\u1ebf to\u00e1n, th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i sai l\u1ea7m li\u00ean quan \u0111\u1ebfn ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u00f3i quen ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed ngay t\u1eeb k\u1ef3 mua ho\u1eb7c kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong c\u00e1c k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho mua v\u00e0o: <\/b><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho mua v\u00e0o v\u00e0 chi ph\u00ed. V\u00ed d\u1ee5: Ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kho v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong m\u1ed9t k\u1ef3, trong khi th\u1ef1c t\u1ebf ch\u1ec9 khi nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t th\u00ec m\u1edbi tr\u1edf th\u00e0nh chi ph\u00ed<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 c\u1ed1 \u0111\u1ecbnh: <\/b><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra sai l\u1ec7ch trong d\u1ef1 \u0111o\u00e1n t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh doanh. Vi\u1ec7c kh\u00f4ng nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 c\u1ed1 \u0111\u1ecbnh c\u0169ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn chi ph\u00ed kh\u00f4ng c\u00e2n nh\u1eafc:<\/b><span style=\"font-weight: 400;\"> \u0110\u00f4i khi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn qu\u00e1 nhi\u1ec1u chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd, d\u1eabn \u0111\u1ebfn t\u0103ng chi ph\u00ed t\u1ed5ng th\u1ec3 m\u00e0 kh\u00f4ng c\u00f3 l\u1ee3i \u00edch t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ghi nh\u1eadn chi ph\u00ed ti\u1ec1m \u1ea9n<\/b><span style=\"font-weight: 400;\">: M\u1ed9t s\u1ed1 chi ph\u00ed c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, nh\u01b0 chi ph\u00ed th\u1ea5t tho\u00e1t, chi ph\u00ed ch\u1edd \u0111\u1ee3i, ho\u1eb7c chi ph\u00ed c\u1ea3i ti\u1ebfn s\u1ea3n ph\u1ea9m, d\u1eabn \u0111\u1ebfn s\u1ef1 thi\u1ebfu s\u00f3t trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh c\u00e1c sai l\u1ea7m n\u00e0y, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh ghi nh\u1eadn chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<h2><b>5. C\u00e1c kh\u00e1i ni\u1ec7m li\u00ean quan \u2013 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-11983\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/05\/Screenshot-2024-05-15-at-22.32.53.png\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec\" width=\"1552\" height=\"860\" \/><\/p>\n<h3><b>5.1 C\u00e1c th\u00f4ng tin v\u1ec1 ph\u00ed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 3 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt s\u1ed1 97\/2015\/QH13, Ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ea3 v\u1edbi m\u1ee5c \u0111\u00edch c\u01a1 b\u1ea3n l\u00e0 b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 mang t\u00ednh ph\u1ee5c v\u1ee5 khi nh\u1eadn d\u1ecbch v\u1ee5 c\u00f4ng t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cung c\u1ea5p. C\u00e1c kho\u1ea3n ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong Danh m\u1ee5c ph\u00ed \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, ph\u00ed ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a,\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c thu ph\u00ed l\u00e0 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 ph\u1ee5c v\u1ee5 c\u1ed9ng \u0111\u1ed3ng khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c nh\u1eadn c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng t\u1eeb c\u00e1c c\u01a1 quan v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c thu ph\u00ed l\u00e0 qu\u00e1 tr\u00ecnh d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong t\u1eebng giai \u0111o\u1ea1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c thu ph\u00ed c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng, c\u00f4ng khai, minh b\u1ea1ch v\u00e0 b\u00ecnh \u0111\u1eb3ng v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng d\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n thu ph\u00ed bao g\u1ed3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u1ee7y quy\u1ec1n. Sau khi thu ph\u00ed, c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y s\u1ebd th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3 kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c kho\u00e1n t\u1eeb ngu\u1ed3n thu ph\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5. Vi\u1ec7c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3><b>5.2 C\u00e1c th\u00f4ng tin v\u1ec1 l\u1ec7 ph\u00ed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1: 97\/2015\/QH13, l\u1ec7 ph\u00ed l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng, ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Danh m\u1ee5c l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: L\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd c\u01b0 tr\u00fa, l\u1ec7 ph\u00ed c\u1ea5p c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n,\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i l\u00e0 b\u00f9 \u0111\u1eafp chi ph\u00ed. X\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u00ean c\u01a1 s\u1edf b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng, c\u00f4ng khai, minh b\u1ea1ch v\u00e0 b\u00ecnh \u0111\u1eb3ng v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng d\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc l\u00e0 \u0111\u01a1n v\u1ecb duy nh\u1ea5t \u0111\u01b0\u1ee3c thu l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p to\u00e0n b\u1ed9 v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau chi ph\u00ed l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong doanh nghi\u1ec7p, v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i n\u00f3 th\u01b0\u1eddng xuy\u00ean v\u00e0 li\u00ean t\u1ee5c. Theo d\u00f5i t\u00ecnh h\u00ecnh chi ph\u00ed ph\u00e1t sinh theo k\u1ef3, theo v\u0103n ph\u00f2ng\/Chi nh\u00e1nh, t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed v\u00e0 so s\u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh s\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2><b>6. Gi\u1ea3m thi\u1ec3u chi ph\u00ed doanh nghi\u1ec7p v\u1edbi ph\u1ea7n m\u1ec1m ERP Arito<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7, m\u1ed9t trong nh\u1eefng ph\u1ea7n m\u1ec1m n\u1ed5i b\u1eadt nh\u01b0 <strong><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">ph\u1ea7n m\u1ec1m <\/a><\/strong><\/span><b><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">ERP Arito<\/a> gi\u00fap:\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n chu\u1ea9n theo ti\u00eau chu\u1ea9n VAS, IFRS<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c t\u1ea1o ng\u1ea7m gi\u1ea3m thi\u1ec3u r\u1ee7i ro ghi nh\u1edb ho\u1ea1ch to\u00e1n\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n linh ho\u1ea1t gi\u00fap nhanh ch\u00f3ng v\u00e0 ti\u1ec7n l\u1ee3i \u0111\u1ec3 x\u1eed l\u00ed th\u00f4ng tin, kh\u00f4ng c\u1ea7n nh\u1eadp d\u1eef li\u1ec7u th\u1ee7 c\u00f4ng\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng x\u1eed l\u00ed theo \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 qu\u1ea3n l\u00ed c\u1ee7a doanh nghi\u1ec7p\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 s\u00e1ch kh\u00f4ng c\u00f3 \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap gi\u1ea3m thi\u1ec3u m\u1ed9t c\u00f4ng vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu b\u00e1o c\u00e1o v\u1ec1 c\u00f4ng n\u1ee3 t\u00e0i s\u1ea3n ng\u00e2n s\u00e1ch v\u00e0 s\u1ed5 s\u00e1ch chi ti\u1ebft c\u1ee7a k\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c hi\u1ec3u v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p l\u00e0 ch\u00eca kh\u00f3a quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 t\u0103ng c\u01b0\u1eddng c\u1ea1nh tranh. B\u1eb1ng c\u00e1ch ghi nh\u1eadn v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c th\u00f4ng minh v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong th\u1eddi gian d\u00e0i.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y,<\/span><\/i><strong> <a href=\"https:\/\/arito.vn\/en\/\"><i>Arito<\/i><\/a><\/strong><i><span style=\"font-weight: 400;\"> \u0111\u00e3 cung c\u1ea5p c\u00e1c th\u00f4ng tin chi ti\u1ebft li\u00ean quan \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc hi\u1ec3u h\u01a1n v\u1ec1 chi ph\u00ed doanh nghi\u1ec7p.\u00a0<\/span><\/i><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t v\u00e0 l\u1ee3i nhu\u1eadn, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn. vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u1ea3m chi ph\u00ed th\u00f4ng minh c\u0169ng l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng c\u1ea1nh tranh v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0 V\u1eady Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u00e3y c\u00f9ng Arito tham kh\u1ea3o qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nh\u00e9.\u00a0 1. Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 g\u00ec? Chi ph\u00ed doanh nghi\u1ec7p l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t\u2026<\/p>","protected":false},"author":9,"featured_media":11981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-11980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/11980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=11980"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/11980\/revisions"}],"predecessor-version":[{"id":14824,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/11980\/revisions\/14824"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/11981"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=11980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=11980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=11980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}