\u0111\u0103ng k\u00fd demo<\/span><\/a> v\u1edbi \u0111\u00fang m\u1ed9t m\u00e3 s\u1ea3n ph\u1ea9m c\u1ee7a b\u1ea1n.<\/p>\n![\"\u1ee8ng](\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/05\/Ung-dung-ERP-trong-quan-ly-chi-phi-san-xuat.jpg\")
<\/p>\n
C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\nChi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/b><\/h3>\n
L\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 ti\u1ebfn h\u00e0nh s\u1ea3n xu\u1ea5t trong m\u1ed9t k\u1ef3, g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n
C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/b><\/h3>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t b\u1eb1ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp c\u1ed9ng chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp c\u1ed9ng chi ph\u00ed s\u1ea3n xu\u1ea5t chung. V\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp c\u00f2n c\u1ed9ng th\u00eam chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/p>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u1ebf n\u00e0o?<\/b><\/h3>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi k\u1ef3 k\u1ebf to\u00e1n v\u00e0 bao g\u1ed3m c\u1ea3 ph\u1ea7n n\u1eb1m trong s\u1ea3n ph\u1ea9m d\u1edf dang. Gi\u00e1 th\u00e0nh g\u1eafn v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. T\u1ed5ng gi\u00e1 th\u00e0nh b\u1eb1ng d\u1edf dang \u0111\u1ea7u k\u1ef3 c\u1ed9ng chi ph\u00ed ph\u00e1t sinh tr\u1eeb d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t chung g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n
L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u00f9ng chung, kh\u1ea5u hao m\u00e1y m\u00f3c v\u00e0 nh\u00e0 x\u01b0\u1edfng, thu\u1ebf ph\u00ed l\u1ec7 ph\u00ed thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 \u0111i\u1ec7n n\u01b0\u1edbc, v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/p>\n
N\u00ean ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo ti\u00eau th\u1ee9c n\u00e0o?<\/b><\/h3>\n
Ch\u1ecdn ti\u00eau th\u1ee9c c\u00f3 quan h\u1ec7 nh\u00e2n qu\u1ea3 g\u1ea7n nh\u1ea5t v\u1edbi chi ph\u00ed chung. Nh\u00e0 m\u00e1y t\u1ef1 \u0111\u1ed9ng h\u00f3a cao th\u00ec d\u00f9ng gi\u1edd m\u00e1y, nh\u00e0 m\u00e1y th\u00e2m d\u1ee5ng lao \u0111\u1ed9ng th\u00ec d\u00f9ng gi\u1edd c\u00f4ng tr\u1ef1c ti\u1ebfp. Ch\u1ecdn sai c\u00f3 th\u1ec3 l\u00e0m gi\u00e1 th\u00e0nh l\u1ec7ch nhau v\u00e0i l\u1ea7n gi\u1eefa c\u00e1c s\u1ea3n ph\u1ea9m.<\/p>\n
T\u1eeb n\u0103m 2026 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 g\u00ec thay \u0111\u1ed5i?<\/b><\/h3>\n
Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 \u0111\u00e3 b\u1ecf t\u00e0i kho\u1ea3n 631 Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t v\u00e0 t\u00e0i kho\u1ea3n 611 Mua h\u00e0ng, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung t\u00e0i kho\u1ea3n 6275 cho thu\u1ebf ph\u00ed l\u1ec7 ph\u00ed thu\u1ed9c chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n
\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang b\u1eb1ng c\u00e1ch n\u00e0o?<\/b><\/h3>\n
Ba c\u00e1ch ph\u1ed5 bi\u1ebfn: theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, v\u00e0 theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c. Ch\u1ecdn c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n c\u1ea3 ni\u00ean \u0111\u1ed9.<\/p>\n
L\u00e0m sao bi\u1ebft n\u00ean gi\u1ea3m chi ph\u00ed n\u00e0o tr\u01b0\u1edbc?<\/b><\/h3>\n
L\u1eadp b\u1ea3ng t\u1ef7 tr\u1ecdng gi\u00e1 th\u00e0nh theo kho\u1ea3n m\u1ee5c. Kho\u1ea3n chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t th\u01b0\u1eddng l\u00e0 n\u01a1i c\u00f9ng m\u1ed9t t\u1ef7 l\u1ec7 c\u1ea3i thi\u1ec7n mang l\u1ea1i gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i l\u1edbn nh\u1ea5t.<\/p>\n
T\u1ed5ng k\u1ebft<\/h2>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m ba kho\u1ea3n m\u1ee5c, v\u00e0 hai kho\u1ea3n \u0111\u1ea7u t\u01b0\u01a1ng \u0111\u1ed1i d\u1ec5 x\u00e1c \u0111\u1ecbnh. To\u00e0n b\u1ed9 \u0111\u1ed9 kh\u00f3 n\u1eb1m \u1edf kho\u1ea3n th\u1ee9 ba: ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Ch\u1ecdn sai ti\u00eau th\u1ee9c c\u00f3 th\u1ec3 l\u00e0m gi\u00e1 th\u00e0nh c\u1ee7a m\u1ed9t s\u1ea3n ph\u1ea9m l\u1ec7ch v\u00e0i l\u1ea7n, \u0111\u1ee7 \u0111\u1ec3 doanh nghi\u1ec7p b\u00e1n d\u01b0\u1edbi gi\u00e1 v\u1ed1n m\u00e0 v\u1eabn t\u01b0\u1edfng \u0111ang l\u00e3i.<\/p>\n
Hai vi\u1ec7c n\u00ean l\u00e0m ngay: r\u00e0 l\u1ea1i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung \u0111ang d\u00f9ng xem c\u00f3 quan h\u1ec7 nh\u00e2n qu\u1ea3 v\u1edbi chi ph\u00ed th\u1eadt kh\u00f4ng, v\u00e0 l\u1eadp b\u1ea3ng t\u1ef7 tr\u1ecdng gi\u00e1 th\u00e0nh theo kho\u1ea3n m\u1ee5c \u0111\u1ec3 bi\u1ebft n\u00ean x\u1eed l\u00fd kho\u1ea3n n\u00e0o tr\u01b0\u1edbc.<\/p>\n
N\u1ebfu doanh nghi\u1ec7p \u0111ang ghi nh\u1eadn ti\u00eau hao v\u00e0o cu\u1ed1i th\u00e1ng theo tr\u00ed nh\u1edb, \u0111\u00f3 m\u1edbi l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i quy\u1ebft tr\u01b0\u1edbc c\u1ea3 vi\u1ec7c ch\u1ecdn c\u00f4ng th\u1ee9c. Li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a> \u0111\u1ec3 trao \u0111\u1ed5i v\u1ec1 gi\u1ea3i ph\u00e1p thu th\u1eadp s\u1ed1 li\u1ec7u t\u1ea1i x\u01b0\u1edfng.<\/p>","protected":false},"excerpt":{"rendered":"Hai nh\u00e0 m\u00e1y c\u00f9ng l\u00e0m m\u1ed9t s\u1ea3n ph\u1ea9m, c\u00f9ng mua nguy\u00ean li\u1ec7u m\u1ed9t gi\u00e1, nh\u01b0ng ra hai con s\u1ed1 gi\u00e1 th\u00e0nh l\u1ec7ch nhau 15%. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c ai ti\u1ebft ki\u1ec7m h\u01a1n m\u00e0 \u1edf c\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec, […]<\/p>\n","protected":false},"author":14,"featured_media":16895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,309,224],"tags":[],"class_list":["post-16891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-quan-ly-dieu-hanh","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/16891","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=16891"}],"version-history":[{"count":4,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/16891\/revisions"}],"predecessor-version":[{"id":20033,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/16891\/revisions\/20033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/16895"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=16891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=16891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=16891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"Chi](\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-san-xuat-la-gi.jpg\")
<\/p>\n![\"](\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-viec-quan-ly-chi-phi-san-xuat.jpg\")
<\/p>\n![\"C\u00e1c](\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/05\/Cac-loai-chi-phi-san-xuat-pho-bien.jpg\")
<\/p>\n![\"C\u00e1c](\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/05\/Cac-phuong-phap-tinh-gia-thanh-san-pham-pho-bien.jpg\")
<\/p>\n