{"id":12446,"date":"2026-06-17T22:28:48","date_gmt":"2026-06-17T15:28:48","guid":{"rendered":"https:\/\/arito.vn\/?p=12446"},"modified":"2026-10-09T15:57:22","modified_gmt":"2026-10-09T08:57:22","slug":"bang-cham-cong-excel-theo-gio-pho-bien-nhat-hien-nay","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bang-cham-cong-excel-theo-gio-pho-bien-nhat-hien-nay\/","title":{"rendered":"B\u1ea3ng ch\u1ea5m c\u00f4ng theo gi\u1edd: file Excel t\u00ednh l\u01b0\u01a1ng theo gi\u1edd k\u00e8m theo"},"content":{"rendered":"

B\u1ea3ng ch\u1ea5m c\u00f4ng theo gi\u1edd ch\u1ec9 c\u00f3 \u00edch n\u1ebfu n\u00f3 n\u1ed1i \u0111\u01b0\u1ee3c sang b\u1ea3ng l\u01b0\u01a1ng. Ghi \u0111\u00fang 216 gi\u1edd m\u00e0 kh\u00f4ng bi\u1ebft quy ra bao nhi\u00eau ti\u1ec1n, bao nhi\u00eau gi\u1edd l\u00e0 l\u00e0m th\u00eam v\u00e0 h\u1ec7 s\u1ed1 n\u00e0o \u00e1p cho gi\u1edd n\u00e0o, th\u00ec vi\u1ec7c ch\u1ea5m c\u00f4ng v\u1eabn ph\u1ea3i l\u00e0m l\u1ea1i m\u1ed9t l\u1ea7n n\u1eefa b\u1eb1ng tay.<\/p>\n

File k\u00e8m b\u00e0i n\u00e0y l\u00e0m c\u1ea3 hai n\u1eeda: ch\u1ea5m c\u00f4ng theo gi\u1edd v\u00e0 t\u00ednh l\u01b0\u01a1ng theo gi\u1edd<\/strong>, tr\u00ean c\u00f9ng m\u1ed9t b\u1ed9 d\u1eef li\u1ec7u.<\/p>\n

T\u1ea3i file Excel ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng theo gi\u1edd<\/h2>\n

T\u1ea2I NGAY<\/strong><\/a><\/p>\n\n\n\n\n\n\n\n\n\n
Sheet<\/td>\nN\u1ed9i dung<\/td>\n<\/tr>\n<\/thead>\n
H\u01b0\u1edbng d\u1eabn<\/strong><\/td>\nTh\u1ee9 t\u1ef1 l\u00e0m 5 b\u01b0\u1edbc, ba \u0111i\u1ec1u file x\u1eed l\u00fd kh\u00e1c c\u00e1c m\u1eabu th\u00f4ng th\u01b0\u1eddng<\/td>\n<\/tr>\n
Tham s\u1ed1<\/strong><\/td>\nCh\u1ecdn v\u00f9ng l\u00e0 m\u1ecdi m\u1ee9c t\u1ef1 c\u1eadp nh\u1eadt: l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd, tr\u1ea7n b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb, h\u1ec7 s\u1ed1 l\u00e0m th\u00eam<\/td>\n<\/tr>\n
Ch\u1ea5m c\u00f4ng theo gi\u1edd<\/strong><\/td>\nL\u01b0\u1edbi 31 ng\u00e0y, d\u00f2ng lo\u1ea1i ng\u00e0y<\/strong> T\/N\/L, b\u1ea3y c\u1ed9t t\u1ed5ng h\u1ee3p t\u1ef1 t\u00ednh<\/td>\n<\/tr>\n
Gi\u1edd v\u00e0o ra (chi ti\u1ebft)<\/strong><\/td>\nNh\u1eadp gi\u1edd v\u00e0o gi\u1edd ra, t\u1ef1 t\u00ednh t\u1ed5ng gi\u1edd, x\u1eed l\u00fd \u0111\u01b0\u1ee3c ca qua \u0111\u00eam<\/strong><\/td>\n<\/tr>\n
T\u00ednh l\u01b0\u01a1ng theo gi\u1edd<\/strong><\/td>\n30 c\u1ed9t, ch\u1ec9 nh\u1eadp 5 c\u1ed9t, c\u00f3 ki\u1ec3m tra l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thi\u1ebft k\u1ebf theo nguy\u00ean t\u1eafc t\u00e1ch tham s\u1ed1 kh\u1ecfi c\u00f4ng th\u1ee9c.<\/strong> Ch\u1ecdn v\u00f9ng \u1edf m\u1ed9t \u00f4, to\u00e0n b\u1ed9 file c\u1eadp nh\u1eadt theo. Khi quy \u0111\u1ecbnh thay \u0111\u1ed5i, s\u1eeda sheet Tham s\u1ed1, kh\u00f4ng ph\u1ea3i s\u1eeda c\u00f4ng th\u1ee9c trong t\u1eebng \u00f4.<\/p>\n

\"\"<\/p>\n

Ba vi\u1ec7c file n\u00e0y l\u00e0m m\u00e0 m\u1eabu th\u00f4ng th\u01b0\u1eddng kh\u00f4ng c\u00f3<\/h3>\n

Ki\u1ec3m tra l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo gi\u1edd.<\/strong> C\u1ed9t E c\u1ee7a sheet t\u00ednh l\u01b0\u01a1ng so \u0111\u01a1n gi\u00e1 gi\u1edd v\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a v\u00f9ng \u0111\u00e3 ch\u1ecdn, hi\u1ec7n c\u1ea3nh b\u00e1o n\u1ebfu tr\u1ea3 th\u1ea5p h\u01a1n.<\/p>\n

Ph\u00e2n lo\u1ea1i gi\u1edd theo lo\u1ea1i ng\u00e0y.<\/strong> Ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n v\u00e0 ng\u00e0y l\u1ec5 th\u00ec to\u00e0n b\u1ed9<\/strong> s\u1ed1 gi\u1edd l\u00e0 l\u00e0m th\u00eam, kh\u00f4ng ph\u1ea3i ch\u1ec9 ph\u1ea7n v\u01b0\u1ee3t 8 gi\u1edd. \u0110\u00e2y l\u00e0 ch\u1ed7 nhi\u1ec1u b\u1ea3ng Excel t\u00ednh sai.<\/p>\n

T\u00e1ch \u0111\u00fang ph\u1ea7n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong> Ch\u1ec9 ph\u1ea7n tr\u1ea3 cao h\u01a1n m\u1ee9c gi\u1edd b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam.<\/p>\n

B\u1ea3ng ch\u1ea5m c\u00f4ng theo gi\u1edd l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 bi\u1ec3u m\u1eabu ghi nh\u1eadn th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean theo gi\u1edd v\u00e0o v\u00e0 gi\u1edd ra<\/strong> trong ng\u00e0y.<\/p>\n\n\n\n\n\n\n\n\n
 <\/td>\nCh\u1ea5m c\u00f4ng theo ng\u00e0y<\/td>\nCh\u1ea5m c\u00f4ng theo gi\u1edd<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Ghi nh\u1eadn<\/td>\nC\u00f3 \u0111i l\u00e0m hay kh\u00f4ng<\/td>\nL\u00e0m bao nhi\u00eau gi\u1edd<\/strong><\/td>\n<\/tr>\n
Bi\u1ebft \u0111\u01b0\u1ee3c t\u0103ng ca<\/td>\nKh\u00f4ng<\/td>\nC\u00f3, v\u00e0 bao nhi\u00eau gi\u1edd<\/strong><\/td>\n<\/tr>\n
Bi\u1ebft \u0111i tr\u1ec5, v\u1ec1 s\u1edbm<\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Ph\u00f9 h\u1ee3p v\u1edbi<\/td>\nLao \u0111\u1ed9ng h\u00e0nh ch\u00ednh, l\u01b0\u01a1ng th\u00e1ng c\u1ed1 \u0111\u1ecbnh<\/td>\nTr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd, l\u00e0m theo ca, nhi\u1ec1u t\u0103ng ca<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi nh\u00e0 h\u00e0ng, s\u1ea3n xu\u1ea5t, b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5, v\u00e0 m\u1ecdi n\u01a1i tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd.<\/p>\n

\"\"<\/p>\n

L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo gi\u1edd 2026<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd.<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP<\/strong>, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/strong>:<\/p>\n\n\n\n\n\n\n\n\n
V\u00f9ng<\/td>\nL\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd<\/strong><\/td>\nL\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng<\/strong><\/td>\n<\/tr>\n<\/thead>\n
I<\/td>\n25.500 \u0111<\/strong><\/td>\n5.310.000 \u0111<\/td>\n<\/tr>\n
II<\/td>\n22.700 \u0111<\/strong><\/td>\n4.730.000 \u0111<\/td>\n<\/tr>\n
III<\/td>\n20.000 \u0111<\/strong><\/td>\n4.140.000 \u0111<\/td>\n<\/tr>\n
IV<\/td>\n17.800 \u0111<\/strong><\/td>\n3.700.000 \u0111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c m\u1edbi t\u0103ng 7,2%<\/strong> so v\u1edbi m\u1ee9c tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Ba \u0111i\u1ec1u c\u1ea7n hi\u1ec3u \u0111\u00fang v\u1ec1 m\u1ee9c gi\u1edd:<\/strong><\/p>\n

M\u1ee9c gi\u1edd kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ee9c th\u00e1ng chia cho s\u1ed1 gi\u1edd.<\/strong> Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ee9c gi\u1edd th\u00e0nh m\u1ed9t con s\u1ed1 ri\u00eang. Kh\u00f4ng t\u1ef1 t\u00ednh ra t\u1eeb m\u1ee9c th\u00e1ng.<\/p>\n

M\u1ee9c gi\u1edd \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd.<\/strong> Doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng th\u00ec \u0111\u1ed1i chi\u1ebfu m\u1ee9c th\u00e1ng.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ee9c s\u00e0n, kh\u00f4ng ph\u1ea3i m\u1ee9c khuy\u1ebfn ngh\u1ecb.<\/strong> Tr\u1ea3 d\u01b0\u1edbi m\u1ee9c n\u00e0y l\u00e0 vi ph\u1ea1m, b\u1ea5t k\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u1ed3ng \u00fd hay kh\u00f4ng.<\/p>\n

Vi\u1ec7c c\u1ea7n l\u00e0m ngay:<\/strong> r\u00e0 l\u1ea1i \u0111\u01a1n gi\u00e1 gi\u1edd c\u1ee7a to\u00e0n b\u1ed9 lao \u0111\u1ed9ng tr\u1ea3 theo gi\u1edd, \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u1ee9c c\u1ee7a v\u00f9ng doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng. C\u1ed9t E c\u1ee7a file Excel l\u00e0m vi\u1ec7c n\u00e0y t\u1ef1 \u0111\u1ed9ng.<\/p>\n

H\u1ec7 s\u1ed1 l\u00e0m th\u00eam gi\u1edd \u0111\u1ea7y \u0111\u1ee7<\/h2>\n

Theo \u0110i\u1ec1u 98 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong>.<\/p>\n

L\u00e0m th\u00eam ban ng\u00e0y<\/h3>\n\n\n\n\n\n\n\n
Th\u1eddi \u0111i\u1ec3m<\/td>\nM\u1ee9c t\u1ed1i thi\u1ec3u<\/td>\n<\/tr>\n<\/thead>\n
Ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/td>\n150%<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/td>\n200%<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft<\/td>\n300%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u00e0m th\u00eam ban \u0111\u00eam<\/h3>\n

Ban \u0111\u00eam l\u00e0 t\u1eeb 22h \u0111\u1ebfn 6h s\u00e1ng h\u00f4m sau<\/strong> theo \u0110i\u1ec1u 106 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/p>\n\n\n\n\n\n\n\n
Th\u1eddi \u0111i\u1ec3m<\/td>\nM\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
L\u00e0m th\u00eam ban \u0111\u00eam, ng\u00e0y th\u01b0\u1eddng<\/td>\n210%<\/strong><\/td>\n<\/tr>\n
L\u00e0m th\u00eam ban \u0111\u00eam, ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/td>\n270%<\/strong><\/td>\n<\/tr>\n
L\u00e0m th\u00eam ban \u0111\u00eam, ng\u00e0y l\u1ec5 t\u1ebft<\/td>\n390%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch ra c\u00e1c con s\u1ed1:<\/strong> l\u1ea5y m\u1ee9c l\u00e0m th\u00eam ban ng\u00e0y, c\u1ed9ng 30% ph\u1ee5 c\u1ea5p l\u00e0m vi\u1ec7c ban \u0111\u00eam, c\u1ed9ng th\u00eam 20% c\u1ee7a m\u1ee9c l\u00e0m th\u00eam ban ng\u00e0y c\u00f9ng lo\u1ea1i.<\/p>\n

Ng\u00e0y th\u01b0\u1eddng: 150 c\u1ed9ng 30 c\u1ed9ng 30 b\u1eb1ng 210<\/strong>. Ng\u00e0y ngh\u1ec9 tu\u1ea7n: 200 c\u1ed9ng 30 c\u1ed9ng 40 b\u1eb1ng 270<\/strong>. Ng\u00e0y l\u1ec5: 300 c\u1ed9ng 30 c\u1ed9ng 60 b\u1eb1ng 390<\/strong>.<\/p>\n

L\u1ed7i s\u1ed1 h\u1ecdc ph\u1ed5 bi\u1ebfn nh\u1ea5t trong b\u1ea3ng l\u01b0\u01a1ng: l\u1ea5y 150% c\u1ed9ng 30% ra 180%.<\/strong> M\u1ee9c \u0111\u00fang l\u00e0 210%.<\/p>\n

Ca \u0111\u00eam nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0m th\u00eam<\/h3>\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\nM\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
Ca \u0111\u00eam trong gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/strong><\/td>\n100% c\u1ed9ng \u00edt nh\u1ea5t 30%<\/strong><\/td>\n<\/tr>\n
L\u00e0m th\u00eam<\/strong> v\u00e0o ban \u0111\u00eam, ng\u00e0y th\u01b0\u1eddng<\/td>\n210%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00e1c nhau v\u00e0 hay b\u1ecb x\u1eed l\u00fd l\u1eabn. File Excel c\u00f3 c\u1ed9t ri\u00eang cho t\u1eebng lo\u1ea1i.<\/p>\n

Gi\u1edbi h\u1ea1n gi\u1edd l\u00e0m th\u00eam<\/h2>\n

Theo \u0110i\u1ec1u 107 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
Gi\u1edbi h\u1ea1n<\/td>\nM\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
Trong m\u1ed9t ng\u00e0y<\/td>\nKh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong ng\u00e0y<\/td>\n<\/tr>\n
Trong m\u1ed9t th\u00e1ng<\/strong><\/td>\nKh\u00f4ng qu\u00e1 40 gi\u1edd<\/strong><\/td>\n<\/tr>\n
Trong m\u1ed9t n\u0103m<\/strong><\/td>\nKh\u00f4ng qu\u00e1 200 gi\u1edd<\/strong><\/td>\n<\/tr>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh<\/td>\nKh\u00f4ng qu\u00e1 300 gi\u1edd<\/strong> m\u1ed9t n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai gi\u1edbi h\u1ea1n th\u00e1ng v\u00e0 n\u0103m l\u00e0 hai gi\u1edbi h\u1ea1n ri\u00eang.<\/strong> 40 gi\u1edd m\u1ed7i th\u00e1ng trong 12 th\u00e1ng l\u00e0 480 gi\u1edd, v\u01b0\u1ee3t xa 200 gi\u1edd m\u1ed9t n\u0103m. Ngh\u0129a l\u00e0 kh\u00f4ng th\u1ec3 d\u00f9ng h\u1ebft 40 gi\u1edd m\u1ed7i th\u00e1ng c\u1ea3 n\u0103m.<\/p>\n

File Excel c\u1ea3nh b\u00e1o khi v\u01b0\u1ee3t 40 gi\u1edd m\u1ed9t th\u00e1ng.<\/strong> Gi\u1edbi h\u1ea1n 200 gi\u1edd m\u1ed9t n\u0103m c\u1ea7n theo d\u00f5i l\u0169y k\u1ebf ri\u00eang, b\u1ea3ng th\u00e1ng kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c n\u00e0y.<\/p>\n

C\u00f4ng th\u1ee9c Excel c\u1ea7n d\u00f9ng<\/h2>\n

T\u00ednh s\u1ed1 gi\u1edd c\u00f4ng<\/h3>\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng<\/td>\nC\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
Ca trong ng\u00e0y<\/td>\n=(Gi\u1edd ra \u2212 Gi\u1edd v\u00e0o)*24 \u2212 Ngh\u1ec9 tr\u01b0a<\/td>\n<\/tr>\n
Ca qua \u0111\u00eam<\/strong><\/td>\n=MOD(Gi\u1edd ra \u2212 Gi\u1edd v\u00e0o, 1)*24 \u2212 Ngh\u1ec9 tr\u01b0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ec sao d\u00f9ng <\/strong>MOD<\/strong>:<\/strong> v\u00e0o 22h, ra 6h s\u00e1ng h\u00f4m sau th\u00ec ph\u00e9p tr\u1eeb th\u00f4ng th\u01b0\u1eddng ra s\u1ed1 \u00e2m. MOD t\u1ef1 c\u1ed9ng th\u00eam m\u1ed9t ng\u00e0y n\u00ean ca qua \u0111\u00eam v\u1eabn \u0111\u00fang.<\/p>\n

V\u00ec sao nh\u00e2n 24:<\/strong> Excel l\u01b0u th\u1eddi gian d\u01b0\u1edbi d\u1ea1ng ph\u1ea7n c\u1ee7a m\u1ed9t ng\u00e0y, 12:00 l\u00e0 0,5. Nh\u00e2n 24 \u0111\u1ec3 \u0111\u1ed5i sang s\u1ed1 gi\u1edd th\u1eadp ph\u00e2n, nh\u00e2n \u0111\u01b0\u1ee3c v\u1edbi \u0111\u01a1n gi\u00e1.<\/p>\n

\u0110\u1ecbnh d\u1ea1ng \u00f4 t\u1ed5ng:<\/strong> d\u00f9ng [h]:mm n\u1ebfu mu\u1ed1n hi\u1ec7n d\u1ea1ng gi\u1edd ph\u00fat. Kh\u00f4ng c\u00f3 d\u1ea5u ngo\u1eb7c vu\u00f4ng th\u00ec t\u1ed5ng qu\u00e1 24 gi\u1edd b\u1ecb hi\u1ec7n sai.<\/p>\n

Ph\u00e2n lo\u1ea1i gi\u1edd th\u01b0\u1eddng v\u00e0 gi\u1edd l\u00e0m th\u00eam<\/h3>\n

\u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 c\u00f4ng th\u1ee9c kh\u00f3 nh\u1ea5t c\u1ee7a b\u1ea3ng ch\u1ea5m c\u00f4ng theo gi\u1edd.<\/p>\n

C\u00e1ch l\u00e0m trong file:<\/strong> m\u1ed9t d\u00f2ng ghi lo\u1ea1i ng\u00e0y<\/strong> cho t\u1eebng ng\u00e0y trong th\u00e1ng, d\u00f9ng T cho ng\u00e0y th\u01b0\u1eddng, N cho ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, L cho ng\u00e0y l\u1ec5. Sau \u0111\u00f3:<\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nC\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1edd l\u00e0m th\u00eam 150%<\/td>\n=SUMPRODUCT((lo\u1ea1i=”T”)*(gi\u1edd>8)*(gi\u1edd\u22128))<\/td>\n<\/tr>\n
Gi\u1edd th\u01b0\u1eddng<\/td>\n=SUMPRODUCT((lo\u1ea1i=”T”)*(gi\u1edd)) \u2212 gi\u1edd OT 150%<\/td>\n<\/tr>\n
Gi\u1edd l\u00e0m th\u00eam 200%<\/td>\n=SUMPRODUCT((lo\u1ea1i=”N”)*(gi\u1edd))<\/td>\n<\/tr>\n
Gi\u1edd l\u00e0m th\u00eam 300%<\/td>\n=SUMPRODUCT((lo\u1ea1i=”L”)*(gi\u1edd))<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai \u0111i\u1ec1u v\u1ec1 c\u00e1ch n\u00e0y:<\/strong><\/p>\n

SUMPRODUCT<\/strong> ch\u1ea1y \u0111\u01b0\u1ee3c v\u1edbi ph\u00e9p so s\u00e1nh m\u00e0 kh\u00f4ng c\u1ea7n nh\u1ea5n Ctrl Shift Enter.<\/strong> \u0110\u00e2y l\u00e0 l\u00fd do d\u00f9ng n\u00f3 thay v\u00ec c\u00f4ng th\u1ee9c m\u1ea3ng, v\u1ed1n d\u1ec5 b\u1ecb h\u1ecfng khi ng\u01b0\u1eddi kh\u00e1c s\u1eeda file.<\/p>\n

Ng\u00e0y <\/strong>N<\/strong> v\u00e0 ng\u00e0y <\/strong>L<\/strong> th\u00ec to\u00e0n b\u1ed9 s\u1ed1 gi\u1edd l\u00e0 l\u00e0m th\u00eam.<\/strong> C\u00f4ng th\u1ee9c kh\u00f4ng tr\u1eeb 8 gi\u1edd v\u1edbi hai lo\u1ea1i ng\u00e0y n\u00e0y. \u0110\u00e2y l\u00e0 ch\u1ed7 nhi\u1ec1u b\u1ea3ng Excel t\u00ednh sai: l\u1ea5y 8 gi\u1edd \u0111\u1ea7u c\u1ee7a ng\u00e0y ngh\u1ec9 l\u00e0m gi\u1edd th\u01b0\u1eddng, khi\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb tr\u1ea3 thi\u1ebfu.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh l\u01b0\u01a1ng theo gi\u1edd \u0111\u1ea7y \u0111\u1ee7<\/h2>\n

D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng c\u1ee7a m\u1ed9t ng\u01b0\u1eddi trong th\u00e1ng, doanh nghi\u1ec7p v\u00f9ng I:<\/p>\n\n\n\n\n\n\n\n\n\n
Lo\u1ea1i ng\u00e0y<\/td>\nS\u1ed1 ng\u00e0y<\/td>\nGi\u1edd m\u1ed7i ng\u00e0y<\/td>\nT\u1ed5ng gi\u1edd<\/td>\n<\/tr>\n<\/thead>\n
T, ng\u00e0y th\u01b0\u1eddng<\/td>\n20<\/td>\n8<\/td>\n160<\/td>\n<\/tr>\n
T, ng\u00e0y th\u01b0\u1eddng c\u00f3 t\u0103ng ca<\/td>\n4<\/td>\n10<\/td>\n40<\/td>\n<\/tr>\n
N, ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/td>\n2<\/td>\n6<\/td>\n12<\/td>\n<\/tr>\n
L, ng\u00e0y l\u1ec5<\/td>\n1<\/td>\n4<\/td>\n4<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n216<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e2n lo\u1ea1i gi\u1edd<\/h3>\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 gi\u1edd<\/td>\nC\u00e1ch ra<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1edd th\u01b0\u1eddng<\/td>\n192<\/strong><\/td>\n160 c\u1ed9ng 4 ng\u00e0y nh\u00e2n 8 gi\u1edd b\u1eb1ng 32<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 150%<\/td>\n8<\/strong><\/td>\n4 ng\u00e0y nh\u00e2n 2 gi\u1edd v\u01b0\u1ee3t<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 200%<\/td>\n12<\/strong><\/td>\nTo\u00e0n b\u1ed9 gi\u1edd c\u1ee7a 2 ng\u00e0y ngh\u1ec9 tu\u1ea7n<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 300%<\/td>\n4<\/strong><\/td>\nTo\u00e0n b\u1ed9 gi\u1edd c\u1ee7a ng\u00e0y l\u1ec5<\/td>\n<\/tr>\n
T\u1ed5ng gi\u1edd l\u00e0m th\u00eam<\/strong><\/td>\n24<\/strong><\/td>\nD\u01b0\u1edbi gi\u1edbi h\u1ea1n 40 gi\u1edd m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 192 c\u1ed9ng 8 c\u1ed9ng 12 c\u1ed9ng 4 b\u1eb1ng 216 gi\u1edd<\/strong>. Kh\u1edbp v\u1edbi t\u1ed5ng gi\u1edd ch\u1ea5m c\u00f4ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p A: \u0111\u01a1n gi\u00e1 40.000 \u0111\u1ed3ng m\u1ed9t gi\u1edd<\/h3>\n

Ki\u1ec3m tra m\u1ee9c t\u1ed1i thi\u1ec3u:<\/strong> 40.000 l\u1edbn h\u01a1n 25.500 c\u1ee7a v\u00f9ng I. \u0110\u1ea1t.<\/p>\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nC\u00e1ch t\u00ednh<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1edd th\u01b0\u1eddng<\/td>\n192 nh\u00e2n 40.000<\/td>\n7.680.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 150%<\/td>\n8 nh\u00e2n 40.000 nh\u00e2n 1,5<\/td>\n480.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 200%<\/td>\n12 nh\u00e2n 40.000 nh\u00e2n 2,0<\/td>\n960.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 300%<\/td>\n4 nh\u00e2n 40.000 nh\u00e2n 3,0<\/td>\n480.000<\/td>\n<\/tr>\n
T\u1ed5ng thu nh\u1eadp<\/strong><\/td>\n <\/td>\n9.600.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 7.680.000 c\u1ed9ng 480.000 c\u1ed9ng 960.000 c\u1ed9ng 480.000 b\u1eb1ng 9.600.000. Kh\u1edbp.<\/p>\n\n\n\n\n\n\n\n
Kho\u1ea3n tr\u1eeb<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
B\u1ea3o hi\u1ec3m 10,5% tr\u00ean l\u01b0\u01a1ng \u0111\u00f3ng BH 7.680.000<\/td>\n(806.400)<\/td>\n<\/tr>\n
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n(0)<\/strong><\/td>\n<\/tr>\n
Th\u1ef1c nh\u1eadn<\/strong><\/td>\n8.793.600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ec sao thu\u1ebf b\u1eb1ng 0:<\/strong> thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 9.600.000 tr\u1eeb ph\u1ea7n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n 960.000 b\u1eb1ng 8.640.000. Tr\u1eeb b\u1ea3o hi\u1ec3m 806.400 v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15.500.000 th\u00ec ra s\u1ed1 \u00e2m, n\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0.<\/p>\n

\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p v\u1edbi lao \u0111\u1ed9ng tr\u1ea3 theo gi\u1edd:<\/strong> gi\u1ea3m tr\u1eeb gia c\u1ea3nh 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng cao h\u01a1n thu nh\u1eadp, n\u00ean kh\u00f4ng ph\u00e1t sinh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p B: \u0111\u01a1n gi\u00e1 90.000 \u0111\u1ed3ng m\u1ed9t gi\u1edd<\/h3>\n

C\u00f9ng s\u1ed1 gi\u1edd, \u0111\u01a1n gi\u00e1 cao h\u01a1n.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1edd th\u01b0\u1eddng, 192 gi\u1edd<\/td>\n17.280.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 150%, 8 gi\u1edd<\/td>\n1.080.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 200%, 12 gi\u1edd<\/td>\n2.160.000<\/td>\n<\/tr>\n
L\u00e0m th\u00eam 300%, 4 gi\u1edd<\/td>\n1.080.000<\/td>\n<\/tr>\n
T\u1ed5ng thu nh\u1eadp<\/strong><\/td>\n21.600.000<\/strong><\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m 10,5% tr\u00ean 17.280.000<\/td>\n(1.814.400)<\/td>\n<\/tr>\n
Ph\u1ea7n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/td>\n2.160.000<\/strong><\/td>\n<\/tr>\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n19.440.000<\/td>\n<\/tr>\n
Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n(15.500.000)<\/td>\n<\/tr>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n2.125.600<\/strong><\/td>\n<\/tr>\n
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1eadc 1 l\u00e0 5%<\/strong><\/td>\n(106.280)<\/strong><\/td>\n<\/tr>\n
Th\u1ef1c nh\u1eadn<\/strong><\/td>\n19.679.320<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong> 19.440.000 tr\u1eeb 1.814.400 tr\u1eeb 15.500.000 b\u1eb1ng 2.125.600. Kh\u1edbp.<\/p>\n

Ki\u1ec3m tra thu\u1ebf:<\/strong> 2.125.600 nh\u00e2n 5% b\u1eb1ng 106.280. Kh\u1edbp.<\/p>\n

Ph\u1ea7n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf: con s\u1ed1 c\u1ee5 th\u1ec3<\/h3>\n\n\n\n\n\n\n\n\n
Lo\u1ea1i l\u00e0m th\u00eam<\/td>\nS\u1ed1 gi\u1edd<\/td>\nPh\u1ea7n mi\u1ec5n<\/td>\nGi\u1edd quy \u0111\u1ed5i<\/td>\n<\/tr>\n<\/thead>\n
150%<\/td>\n8<\/td>\n50%<\/td>\n4<\/td>\n<\/tr>\n
200%<\/td>\n12<\/td>\n100%<\/td>\n12<\/td>\n<\/tr>\n
300%<\/td>\n4<\/td>\n200%<\/td>\n8<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n24 gi\u1edd<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u1ea7n mi\u1ec5n thu\u1ebf<\/strong> b\u1eb1ng 90.000 nh\u00e2n 24 b\u1eb1ng 2.160.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

N\u1ebfu t\u00ednh sai, kh\u00f4ng mi\u1ec5n ph\u1ea7n n\u00e0y:<\/strong> thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 21.600.000 tr\u1eeb 1.814.400 tr\u1eeb 15.500.000 b\u1eb1ng 4.285.600. Thu\u1ebf b\u1eb1ng 4.285.600 nh\u00e2n 5% b\u1eb1ng 214.280 \u0111\u1ed3ng<\/strong>.<\/p>\n

Ch\u00eanh l\u1ec7ch:<\/strong> 214.280 tr\u1eeb 106.280 b\u1eb1ng 108.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/strong> b\u1ecb tr\u1eeb th\u1eeba c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

Ki\u1ec3m tra:<\/strong> 2.160.000 nh\u00e2n 5% b\u1eb1ng 108.000. Kh\u1edbp.<\/p>\n

V\u1edbi 30 lao \u0111\u1ed9ng \u1edf m\u1ee9c t\u01b0\u01a1ng t\u1ef1, con s\u1ed1 n\u00e0y l\u00e0 kho\u1ea3ng 38,9 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong> b\u1ecb tr\u1eeb th\u1eeba thu\u1ebf v\u00e0 ph\u1ea3i ho\u00e0n l\u1ea1i khi quy\u1ebft to\u00e1n.<\/p>\n

\"\"<\/p>\n

T\u00e1m l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u01a1n gi\u00e1 gi\u1edd d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a v\u00f9ng<\/strong><\/td>\nVi ph\u1ea1m Ngh\u1ecb \u0111\u1ecbnh 293\/2025, d\u00f9 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd<\/td>\n<\/tr>\n
L\u1ea5y 8 gi\u1edd \u0111\u1ea7u c\u1ee7a ng\u00e0y ngh\u1ec9 l\u00e0m gi\u1edd th\u01b0\u1eddng<\/strong><\/td>\nTr\u1ea3 thi\u1ebfu, v\u00ec to\u00e0n b\u1ed9 gi\u1edd ng\u00e0y ngh\u1ec9 l\u00e0 l\u00e0m th\u00eam<\/td>\n<\/tr>\n
C\u1ed9ng 30% v\u00e0o 150% ra 180% cho l\u00e0m th\u00eam \u0111\u00eam<\/strong><\/td>\nSai, m\u1ee9c \u0111\u00fang l\u00e0 210%<\/strong><\/td>\n<\/tr>\n
Coi ca \u0111\u00eam trong gi\u1edd b\u00ecnh th\u01b0\u1eddng l\u00e0 l\u00e0m th\u00eam<\/strong><\/td>\nT\u00ednh sai c\u1ea3 hai chi\u1ec1u<\/td>\n<\/tr>\n
Tr\u1eeb tr\u1ef1c ti\u1ebfp gi\u1edd ra tr\u1eeb gi\u1edd v\u00e0o v\u1edbi ca qua \u0111\u00eam<\/strong><\/td>\nRa s\u1ed1 \u00e2m, ph\u1ea3i d\u00f9ng MOD<\/td>\n<\/tr>\n
Kh\u00f4ng \u0111\u1ecbnh d\u1ea1ng <\/strong>[h]:mm<\/strong> cho \u00f4 t\u1ed5ng<\/strong><\/td>\nT\u1ed5ng qu\u00e1 24 gi\u1edd hi\u1ec7n sai<\/td>\n<\/tr>\n
Mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam, ho\u1eb7c kh\u00f4ng mi\u1ec5n g\u00ec<\/strong><\/td>\nC\u1ea3 hai \u0111\u1ec1u sai, ch\u1ec9 mi\u1ec5n ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c gi\u1edd b\u00ecnh th\u01b0\u1eddng<\/td>\n<\/tr>\n
Ch\u1ec9 theo d\u00f5i gi\u1edbi h\u1ea1n 40 gi\u1edd th\u00e1ng, b\u1ecf gi\u1edbi h\u1ea1n 200 gi\u1edd n\u0103m<\/strong><\/td>\nV\u01b0\u1ee3t gi\u1edbi h\u1ea1n n\u0103m d\u00f9 m\u1ed7i th\u00e1ng \u0111\u1ec1u d\u01b0\u1edbi 40 gi\u1edd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 hai l\u00e0 l\u1ed7i g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 kh\u00f3 ph\u00e1t hi\u1ec7n<\/strong>, v\u00ec b\u1ea3ng v\u1eabn c\u1ed9ng \u0111\u00fang t\u1ed5ng gi\u1edd, ch\u1ec9 ph\u00e2n lo\u1ea1i sai.<\/p>\n

Khi n\u00e0o n\u00ean b\u1ecf Excel<\/h2>\n\n\n\n\n\n\n\n\n\n\n
D\u1ea5u hi\u1ec7u<\/td>\nV\u1ea5n \u0111\u1ec1 c\u1ee7a Excel<\/td>\n<\/tr>\n<\/thead>\n
Tr\u00ean kho\u1ea3ng 30 nh\u00e2n vi\u00ean<\/td>\nNh\u1eadp li\u1ec7u tay t\u0103ng, sai s\u00f3t t\u0103ng theo<\/td>\n<\/tr>\n
C\u00f3 m\u00e1y ch\u1ea5m c\u00f4ng ho\u1eb7c m\u00e1y qu\u00e9t th\u1ebb<\/td>\nNh\u1eadp l\u1ea1i t\u1eeb m\u00e1y ch\u1ea5m c\u00f4ng l\u00e0 ngu\u1ed3n sai ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/td>\n<\/tr>\n
Nhi\u1ec1u ca, ca qua \u0111\u00eam, ca g\u00e3y<\/td>\nC\u00f4ng th\u1ee9c ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 b\u1ecb s\u1eeda sai<\/td>\n<\/tr>\n
C\u1ea7n theo d\u00f5i gi\u1edbi h\u1ea1n 200 gi\u1edd m\u1ed9t n\u0103m theo t\u1eebng ng\u01b0\u1eddi<\/td>\nB\u1ea3ng th\u00e1ng kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c l\u0169y k\u1ebf<\/td>\n<\/tr>\n
Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng s\u1eeda b\u1ea3ng<\/td>\nKh\u00f4ng truy \u0111\u01b0\u1ee3c ai s\u1eeda g\u00ec<\/td>\n<\/tr>\n
C\u1ea7n b\u1ea3o m\u1eadt d\u1eef li\u1ec7u l\u01b0\u01a1ng<\/td>\nFile Excel kh\u00f4ng ph\u00e2n quy\u1ec1n theo d\u00f2ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng cu\u1ed1i c\u00f3 th\u00eam m\u1ed9t chi\u1ec1u ph\u00e1p l\u00fd t\u1eeb 01\/01\/2026.<\/strong> D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng v\u00e0 l\u01b0\u01a1ng l\u00e0 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu\u1ed9c ph\u1ea1m vi Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n s\u1ed1 91\/2025\/QH15<\/strong>. File Excel n\u1eb1m tr\u00ean th\u01b0 m\u1ee5c d\u00f9ng chung m\u00e0 c\u1ea3 ph\u00f2ng truy c\u1eadp \u0111\u01b0\u1ee3c l\u00e0 \u0111i\u1ec3m c\u1ea7n x\u1eed l\u00fd.<\/p>\n

Ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng theo gi\u1edd tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n