{"id":12239,"date":"2024-06-02T15:58:08","date_gmt":"2024-06-02T08:58:08","guid":{"rendered":"https:\/\/arito.vn\/?p=12239"},"modified":"2026-07-08T22:54:59","modified_gmt":"2026-07-08T15:54:59","slug":"chi-phi-ban-hang-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/","title":{"rendered":"Chi Ph\u00ed B\u00e1n H\u00e0ng L\u00e0 G\u00ec? G\u1ed3m Nh\u1eefng G\u00ec, C\u00e1ch H\u1ea1ch To\u00e1n V\u00e0 Ki\u1ec3m So\u00e1t (TT200 & TT133)"},"content":{"rendered":"

Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n \u0111\u1ebfn b\u1ea3o h\u00e0nh. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, n\u00ean hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 h\u1ea1ch to\u00e1n chu\u1ea9n l\u00e0 vi\u1ec7c b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec<\/b>, g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o, c\u00e1ch h\u1ea1ch to\u00e1n theo c\u1ea3 Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133, c\u00f4ng th\u1ee9c \u0111\u00e1nh gi\u00e1 v\u00e0 c\u00e1ch ki\u1ec3m so\u00e1t \u0111\u1ec3 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn.<\/p>\n

Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/h2>\n

Chi ph\u00ed b\u00e1n h\u00e0ng (ti\u1ebfng Anh: Selling Expenses) l\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh tr\u1ef1c ti\u1ebfp trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 \u0111\u01b0a s\u1ea3n ph\u1ea9m \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng v\u00e0 th\u00fac \u0111\u1ea9y b\u00e1n h\u00e0ng: chi ph\u00ed ch\u00e0o h\u00e0ng, qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u00e3i, hoa h\u1ed3ng, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o h\u00e0nh v\u00e0 l\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/p>\n

Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 chi ph\u00ed th\u1eddi k\u1ef3, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 ph\u00e1t sinh, kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. V\u00ec v\u1eady n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

\"chi<\/p>\n

Chi ph\u00ed b\u00e1n h\u00e0ng g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c chia th\u00e0nh 7 nh\u00f3m, t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 641:<\/p>\n\n\n\n\n\n\n\n\n\n\n
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T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n

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Nh\u00f3m chi ph\u00ed<\/p>\n<\/td>\n

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V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/p>\n<\/td>\n<\/tr>\n

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6411<\/p>\n<\/td>\n

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Chi ph\u00ed nh\u00e2n vi\u00ean<\/p>\n<\/td>\n

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L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, BHXH, BHYT c\u1ee7a nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n<\/p>\n<\/td>\n<\/tr>\n

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6412<\/p>\n<\/td>\n

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Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec<\/p>\n<\/td>\n

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Th\u00f9ng carton, b\u0103ng keo, nhi\u00ean li\u1ec7u b\u1ea3o qu\u1ea3n, v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i<\/p>\n<\/td>\n<\/tr>\n

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6413<\/p>\n<\/td>\n

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Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng<\/p>\n<\/td>\n

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C\u00e2n, m\u00e1y t\u00ednh ti\u1ec1n, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, k\u1ec7 tr\u01b0ng b\u00e0y<\/p>\n<\/td>\n<\/tr>\n

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6414<\/p>\n<\/td>\n

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Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/p>\n<\/td>\n

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Kh\u1ea5u hao kho h\u00e0ng, xe n\u00e2ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, thi\u1ebft b\u1ecb b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n

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6415<\/p>\n<\/td>\n

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Chi ph\u00ed b\u1ea3o h\u00e0nh<\/p>\n<\/td>\n

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Chi ph\u00ed s\u1eeda ch\u1eefa, \u0111\u1ed5i tr\u1ea3 s\u1ea3n ph\u1ea9m trong th\u1eddi gian b\u1ea3o h\u00e0nh<\/p>\n<\/td>\n<\/tr>\n

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6417<\/p>\n<\/td>\n

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Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/p>\n<\/td>\n

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Qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n thu\u00ea ngo\u00e0i, thu\u00ea kho, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/p>\n<\/td>\n<\/tr>\n

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6418<\/p>\n<\/td>\n

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Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/p>\n<\/td>\n

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Ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng, h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e2n bi\u1ec7t chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h2>\n

Ba kho\u1ea3n n\u00e0y r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn khi h\u1ea1ch to\u00e1n. B\u1ea3ng sau gi\u00fap ph\u00e2n bi\u1ec7t nhanh:<\/p>\n\n\n\n\n\n\n\n
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Ti\u00eau ch\u00ed<\/p>\n<\/td>\n

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Chi ph\u00ed b\u00e1n h\u00e0ng (641)<\/p>\n<\/td>\n

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Chi ph\u00ed qu\u1ea3n l\u00fd DN (642)<\/p>\n<\/td>\n

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Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (632)<\/p>\n<\/td>\n<\/tr>\n

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B\u1ea3n ch\u1ea5t<\/p>\n<\/td>\n

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Chi ph\u00ed \u0111\u1ec3 b\u00e1n v\u00e0 \u0111\u01b0a h\u00e0ng t\u1edbi kh\u00e1ch<\/p>\n<\/td>\n

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Chi ph\u00ed \u0111i\u1ec1u h\u00e0nh chung to\u00e0n doanh nghi\u1ec7p<\/p>\n<\/td>\n

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Chi ph\u00ed tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n<\/p>\n<\/td>\n<\/tr>\n

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V\u00ed d\u1ee5<\/p>\n<\/td>\n

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Qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n, hoa h\u1ed3ng, b\u1ea3o h\u00e0nh<\/p>\n<\/td>\n

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L\u01b0\u01a1ng ban gi\u00e1m \u0111\u1ed1c, chi ph\u00ed v\u0103n ph\u00f2ng, k\u1ebf to\u00e1n<\/p>\n<\/td>\n

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Nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/p>\n<\/td>\n

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Trong k\u1ef3 ph\u00e1t sinh<\/p>\n<\/td>\n

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Trong k\u1ef3 ph\u00e1t sinh<\/p>\n<\/td>\n

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Khi h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n<\/p>\n<\/td>\n<\/tr>\n

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\u1ea2nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n

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Tr\u1eeb khi t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n<\/p>\n<\/td>\n

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Tr\u1eeb khi t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n<\/p>\n<\/td>\n

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Tr\u1eeb khi t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc ph\u00e2n bi\u1ec7t: n\u1ebfu chi ph\u00ed g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n v\u00e0 giao h\u00e0ng<\/b> th\u00ec v\u00e0o 641; n\u1ebfu g\u1eafn v\u1edbi \u0111i\u1ec1u h\u00e0nh chung<\/b> th\u00ec v\u00e0o 642; n\u1ebfu l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0m ra s\u1ea3n ph\u1ea9m<\/b> th\u00ec v\u00e0o gi\u00e1 v\u1ed1n 632.<\/p>\n

\"chi<\/p>\n

H\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133<\/h2>\n

C\u00e1ch h\u1ea1ch to\u00e1n kh\u00e1c nhau t\u00f9y ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

Theo Th\u00f4ng t\u01b0 200 (d\u00f9ng t\u00e0i kho\u1ea3n 641)<\/h3>\n

Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 d\u00f9ng t\u00e0i kho\u1ea3n 641 v\u1edbi 7 t\u00e0i kho\u1ea3n c\u1ea5p 2 n\u00eau tr\u00ean.<\/p>\n

M\u1ed9t s\u1ed1 b\u00fat to\u00e1n ph\u1ed5 bi\u1ebfn:<\/p>\n