{"id":16891,"date":"2026-08-27T21:25:52","date_gmt":"2026-08-27T14:25:52","guid":{"rendered":"https:\/\/arito.vn\/?p=16891"},"modified":"2026-09-30T15:53:12","modified_gmt":"2026-09-30T08:53:12","slug":"chi-phi-san-xuat-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chi-phi-san-xuat-la-gi\/","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Ba kho\u1ea3n m\u1ee5c v\u00e0 ranh gi\u1edbi v\u00e0o gi\u00e1 th\u00e0nh"},"content":{"rendered":"

Kh\u00f4ng ph\u1ea3i chi ph\u00ed n\u00e0o ph\u00e1t sinh trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u0169ng l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t. Ph\u00e2n lo\u1ea1i sai l\u00e0m gi\u00e1 th\u00e0nh sai, h\u00e0ng t\u1ed3n kho sai, v\u00e0 l\u1ee3i nhu\u1eadn t\u1eebng k\u1ef3 sai.<\/p>\n

B\u00e0i vi\u1ebft \u0111i qua ba kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t, ranh gi\u1edbi v\u00e0o gi\u00e1 th\u00e0nh, v\u00e0 c\u00e1ch d\u00f9ng ph\u00e2n lo\u1ea1i bi\u1ebfn ph\u00ed \u0111\u1ecbnh ph\u00ed \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m trong m\u1ed9t k\u1ef3.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m ph\u00e2n bi\u1ec7t:<\/strong> chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1eafn v\u1edbi qu\u00e1 tr\u00ecnh t\u1ea1o ra s\u1ea3n ph\u1ea9m<\/strong>. Chi ph\u00ed n\u00e0o kh\u00f4ng tham gia t\u1ea1o ra s\u1ea3n ph\u1ea9m th\u00ec kh\u00f4ng ph\u1ea3i chi ph\u00ed s\u1ea3n xu\u1ea5t, d\u00f9 v\u1eabn l\u00e0 chi ph\u00ed th\u1eadt.<\/p>\n

C\u00e2u h\u1ecfi \u0111\u1ec3 t\u1ef1 ki\u1ec3m tra:<\/strong> kho\u1ea3n chi n\u00e0y c\u00f3 tham gia bi\u1ebfn nguy\u00ean li\u1ec7u th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng. N\u1ebfu kh\u00f4ng th\u00ec kh\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh.<\/p>\n

Ba kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t<\/h2>\n\n\n\n\n\n\n\n
T\u00e0i kho\u1ea3n<\/td>\nKho\u1ea3n m\u1ee5c<\/td>\nG\u1ed3m nh\u1eefng g\u00ec c\u1ee5 th\u1ec3<\/td>\n<\/tr>\n<\/thead>\n
621<\/strong><\/td>\nChi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/td>\nNguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5 d\u00f9ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n
622<\/strong><\/td>\nChi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/td>\nL\u01b0\u01a1ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu<\/strong> c\u1ee7a nh\u00f3m n\u00e0y<\/td>\n<\/tr>\n
627<\/strong><\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong><\/td>\nChi ph\u00ed t\u1ea1i ph\u00e2n x\u01b0\u1edfng ph\u1ee5c v\u1ee5 nhi\u1ec1u s\u1ea3n ph\u1ea9m, xem chi ti\u1ebft d\u01b0\u1edbi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u00e0nh x\u00e2y l\u1eafp c\u00f3 th\u00eam TK 623 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/strong>, g\u1ed3m kh\u1ea5u hao m\u00e1y, nhi\u00ean li\u1ec7u, l\u01b0\u01a1ng l\u00e1i m\u00e1y, thu\u00ea m\u00e1y ngo\u00e0i.<\/p>\n

\"\"<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung g\u1ed3m nh\u1eefng g\u00ec<\/h3>\n

Kho\u1ea3n m\u1ee5c r\u1ed9ng nh\u1ea5t v\u00e0 hay nh\u1ea7m nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
V\u00e0o 627<\/td>\nKh\u00f4ng v\u00e0o 627<\/td>\n<\/tr>\n<\/thead>\n
L\u01b0\u01a1ng qu\u1ea3n \u0111\u1ed1c, nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng<\/td>\nL\u01b0\u01a1ng ban gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n, h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n
Kh\u1ea5u hao m\u00e1y m\u00f3c thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t<\/strong><\/td>\nKh\u1ea5u hao nh\u00e0 v\u0103n ph\u00f2ng, xe c\u1ee7a gi\u00e1m \u0111\u1ed1c<\/td>\n<\/tr>\n
Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u0110i\u1ec7n, n\u01b0\u1edbc d\u00f9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng<\/strong><\/td>\n\u0110i\u1ec7n n\u01b0\u1edbc khu v\u0103n ph\u00f2ng<\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng \u1edf ph\u00e2n x\u01b0\u1edfng<\/td>\nV\u0103n ph\u00f2ng ph\u1ea9m kh\u1ed1i v\u0103n ph\u00f2ng<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec m\u00e1y s\u1ea3n xu\u1ea5t<\/td>\n <\/td>\n<\/tr>\n
V\u1eadt li\u1ec7u ph\u1ee5 kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c cho t\u1eebng s\u1ea3n ph\u1ea9m<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m ph\u00e2n bi\u1ec7t duy nh\u1ea5t l\u00e0 n\u01a1i s\u1eed d\u1ee5ng.<\/strong> C\u00f9ng l\u00e0 ti\u1ec1n \u0111i\u1ec7n: \u0111i\u1ec7n \u1edf ph\u00e2n x\u01b0\u1edfng ch\u1ea1y m\u00e1y th\u00ec v\u00e0o 627, \u0111i\u1ec7n \u1edf v\u0103n ph\u00f2ng th\u00ec v\u00e0o 642. C\u00f9ng l\u00e0 kh\u1ea5u hao: m\u00e1y s\u1ea3n xu\u1ea5t th\u00ec v\u00e0o 627, xe gi\u00e1m \u0111\u1ed1c th\u00ec v\u00e0o 642.<\/p>\n

B\u1ea3ng ranh gi\u1edbi: kho\u1ea3n n\u00e0o v\u00e0o gi\u00e1 th\u00e0nh<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb tra c\u1ee9u cao nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n chi<\/td>\nV\u00e0o gi\u00e1 th\u00e0nh<\/td>\nT\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<\/thead>\n
Nguy\u00ean v\u1eadt li\u1ec7u d\u00f9ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m<\/td>\nC\u00f3<\/strong><\/td>\n621<\/td>\n<\/tr>\n
L\u01b0\u01a1ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t<\/td>\nC\u00f3<\/strong><\/td>\n622<\/td>\n<\/tr>\n
C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp, ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu<\/td>\nC\u00f3<\/strong><\/td>\n622<\/td>\n<\/tr>\n
L\u01b0\u01a1ng qu\u1ea3n \u0111\u1ed1c, nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng<\/td>\nC\u00f3<\/strong><\/td>\n627<\/td>\n<\/tr>\n
Kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t<\/td>\nC\u00f3<\/strong><\/td>\n627<\/td>\n<\/tr>\n
\u0110i\u1ec7n, n\u01b0\u1edbc t\u1ea1i ph\u00e2n x\u01b0\u1edfng<\/td>\nC\u00f3<\/strong><\/td>\n627<\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng \u1edf ph\u00e2n x\u01b0\u1edfng<\/td>\nC\u00f3<\/strong><\/td>\n627<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec m\u00e1y s\u1ea3n xu\u1ea5t<\/td>\nC\u00f3<\/strong><\/td>\n627<\/td>\n<\/tr>\n
Chi ph\u00ed v\u1eadn chuy\u1ec3n nguy\u00ean v\u1eadt li\u1ec7u v\u1ec1 kho<\/strong><\/td>\nC\u00f3<\/strong>, t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0<\/td>\n152<\/td>\n<\/tr>\n
L\u01b0\u01a1ng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, hoa h\u1ed3ng b\u00e1n h\u00e0ng<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n641<\/td>\n<\/tr>\n
Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng \u0111i b\u00e1n<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n641<\/td>\n<\/tr>\n
Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n641<\/td>\n<\/tr>\n
L\u01b0\u01a1ng ban gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n, h\u00e0nh ch\u00ednh<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n642<\/td>\n<\/tr>\n
V\u0103n ph\u00f2ng ph\u1ea9m kh\u1ed1i v\u0103n ph\u00f2ng<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n642<\/td>\n<\/tr>\n
Kh\u1ea5u hao nh\u00e0 v\u0103n ph\u00f2ng, xe c\u1ee7a gi\u00e1m \u0111\u1ed1c<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n642<\/td>\n<\/tr>\n
\u0110i\u1ec7n n\u01b0\u1edbc khu v\u0103n ph\u00f2ng<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n642<\/td>\n<\/tr>\n
Thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed n\u00f3i chung<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n642<\/td>\n<\/tr>\n
L\u00e3i vay<\/strong><\/td>\nKh\u00f4ng<\/strong><\/td>\n635<\/td>\n<\/tr>\n
Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/strong><\/td>\nKh\u00f4ng<\/strong>, v\u00e0 c\u00f2n l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/td>\n811 ho\u1eb7c 642 t\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1eadu qu\u1ea3 khi \u0111\u01b0a nh\u1ea7m<\/h3>\n

Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd l\u00e0 chi ph\u00ed th\u1eddi k\u1ef3<\/strong>, t\u00ednh h\u1ebft v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t sinh.<\/p>\n

\u0110\u01b0a nh\u1ea7m v\u00e0o 627 th\u00ec kho\u1ea3n \u0111\u00f3 n\u1eb1m l\u1ea1i trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/strong> n\u1ebfu h\u00e0ng ch\u01b0a b\u00e1n. K\u1ebft qu\u1ea3 l\u00e0 hai sai c\u00f9ng l\u00fac<\/strong>: t\u00e0i s\u1ea3n b\u1ecb th\u1ed5i ph\u1ed3ng, v\u00e0 l\u1ee3i nhu\u1eadn k\u1ef3 n\u00e0y cao gi\u1ea3 t\u1ea1o.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong c\u00e1c th\u1ee7 \u0111o\u1ea1n l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean l\u00e0 m\u1ee5c ki\u1ec3m to\u00e1n vi\u00ean soi k\u1ef9.<\/p>\n

Chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i c\u0169ng sai:<\/strong> \u0111\u01b0a chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd l\u00e0m gi\u00e1 th\u00e0nh th\u1ea5p sai, v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00e1n d\u01b0\u1edbi gi\u00e1 v\u1ed1n th\u1eadt m\u00e0 kh\u00f4ng bi\u1ebft.<\/p>\n

\"\"<\/p>\n

B\u1ed1n c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec<\/h2>\n\n\n\n\n\n\n\n\n
C\u00e1ch ph\u00e2n lo\u1ea1i<\/td>\nTr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/td>\nD\u00f9ng \u0111\u1ec3<\/td>\n<\/tr>\n<\/thead>\n
Theo kho\u1ea3n m\u1ee5c<\/strong>: 621, 622, 627<\/td>\nChi ph\u00ed thu\u1ed9c lo\u1ea1i n\u00e0o<\/td>\nT\u1eadp h\u1ee3p v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/td>\n<\/tr>\n
Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/strong><\/td>\nGhi th\u1eb3ng cho s\u1ea3n ph\u1ea9m hay ph\u1ea3i ph\u00e2n b\u1ed5<\/td>\nX\u1eed l\u00fd k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n
Bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed<\/strong><\/td>\nChi ph\u00ed thay \u0111\u1ed5i ra sao khi s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ed5i<\/td>\nQuy\u1ebft \u0111\u1ecbnh gi\u00e1 b\u00e1n, nh\u1eadn \u0111\u01a1n, t\u00ednh \u0111i\u1ec3m h\u00f2a v\u1ed1n<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1eddi k\u1ef3<\/strong><\/td>\nKhi n\u00e0o th\u00e0nh chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o<\/td>\nX\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u00fang k\u1ef3<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/h3>\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\n\u0110\u1eb7c \u0111i\u1ec3m<\/td>\nV\u00ed d\u1ee5<\/td>\nX\u1eed l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay cho m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3<\/td>\nTh\u00e9p d\u00f9ng cho l\u00f4 h\u00e0ng A, l\u01b0\u01a1ng c\u00f4ng nh\u00e2n \u0111\u1ee9ng m\u00e1y s\u1ea3n xu\u1ea5t A<\/td>\nGhi th\u1eb3ng cho s\u1ea3n ph\u1ea9m \u0111\u00f3<\/td>\n<\/tr>\n
Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/strong><\/td>\nPh\u1ee5c v\u1ee5 nhi\u1ec1u s\u1ea3n ph\u1ea9m, kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c<\/td>\nKh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, l\u01b0\u01a1ng qu\u1ea3n \u0111\u1ed1c, \u0111i\u1ec7n ph\u00e2n x\u01b0\u1edfng<\/td>\nPh\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/strong> gi\u00e1n ti\u1ebfp kh\u00f4ng<\/strong> c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0ng v\u1eabn v\u00e0o gi\u00e1 th\u00e0nh qua b\u01b0\u1edbc ph\u00e2n b\u1ed5.<\/p>\n

Ph\u00e2n b\u1ed5 chi ph\u00ed gi\u00e1n ti\u1ebfp<\/h3>\n

V\u00ed d\u1ee5.<\/strong> Chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3 360.000.000 \u0111\u1ed3ng<\/strong>, ph\u00e2n b\u1ed5 cho ba s\u1ea3n ph\u1ea9m theo gi\u1edd m\u00e1y ch\u1ea1y<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
Products<\/td>\nGi\u1edd m\u00e1y<\/td>\nT\u1ef7 l\u1ec7<\/td>\nChi ph\u00ed ph\u00e2n b\u1ed5<\/td>\n<\/tr>\n<\/thead>\n
A<\/td>\n4.500<\/td>\n50%<\/td>\n180.000.000<\/strong><\/td>\n<\/tr>\n
B<\/td>\n2.700<\/td>\n30%<\/td>\n108.000.000<\/strong><\/td>\n<\/tr>\n
C<\/td>\n1.800<\/td>\n20%<\/td>\n72.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n9.000<\/strong><\/td>\n100%<\/strong><\/td>\n360.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u01a1n gi\u00e1 ph\u00e2n b\u1ed5: 360.000.000 chia 9.000 gi\u1edd, b\u1eb1ng 40.000 \u0111\u1ed3ng m\u1ed9t gi\u1edd m\u00e1y<\/strong>.<\/p>\n

Ki\u1ec3m tra:<\/strong> 4.500 nh\u00e2n 40.000 b\u1eb1ng 180.000.000. 2.700 nh\u00e2n 40.000 b\u1eb1ng 108.000.000. 1.800 nh\u00e2n 40.000 b\u1eb1ng 72.000.000. C\u1ed9ng b\u1eb1ng 360.000.000. Kh\u1edbp.<\/p>\n

Ch\u1ecdn ti\u00eau th\u1ee9c n\u00e0o:<\/strong> ch\u1ecdn ti\u00eau th\u1ee9c c\u00f3 quan h\u1ec7 nh\u00e2n qu\u1ea3<\/strong> v\u1edbi chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5. Chi ph\u00ed kh\u1ea5u hao m\u00e1y v\u00e0 ti\u1ec1n \u0111i\u1ec7n ch\u1ea1y m\u00e1y th\u00ec ph\u00e2n b\u1ed5 theo gi\u1edd m\u00e1y<\/strong> h\u1ee3p l\u00fd h\u01a1n theo gi\u1edd c\u00f4ng. Chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng th\u00ec ph\u00e2n b\u1ed5 theo gi\u1edd c\u00f4ng<\/strong> ho\u1eb7c theo chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp h\u1ee3p l\u00fd h\u01a1n.<\/p>\n

Nguy\u00ean t\u1eafc:<\/strong> ti\u00eau th\u1ee9c ghi trong quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 v\u00e0 gi\u1eef nguy\u00ean gi\u1eefa c\u00e1c k\u1ef3<\/strong>.<\/p>\n

Bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed: ph\u00e2n lo\u1ea1i d\u00f9ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh<\/h2>\n

\u0110\u00e2y l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf cao nh\u1ea5t, v\u00e0 b\u00e0i d\u1ea1ng n\u00e0y hay ch\u1ec9 nh\u1eafc t\u00ean.<\/p>\n\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\n\u0110\u1eb7c \u0111i\u1ec3m<\/td>\nV\u00ed d\u1ee5<\/td>\n<\/tr>\n<\/thead>\n
Bi\u1ebfn ph\u00ed<\/strong><\/td>\nT\u1ed5ng s\u1ed1 thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng, t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb th\u00ec kh\u00f4ng \u0111\u1ed5i<\/strong><\/td>\nNguy\u00ean v\u1eadt li\u1ec7u, l\u01b0\u01a1ng kho\u00e1n theo s\u1ea3n ph\u1ea9m, \u0111i\u1ec7n ch\u1ea1y m\u00e1y<\/td>\n<\/tr>\n
\u0110\u1ecbnh ph\u00ed<\/strong><\/td>\nT\u1ed5ng s\u1ed1 kh\u00f4ng \u0111\u1ed5i<\/strong> trong ph\u1ea1m vi s\u1ea3n l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh, t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb th\u00ec gi\u1ea3m<\/strong> khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng<\/td>\nKh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, l\u01b0\u01a1ng qu\u1ea3n \u0111\u1ed1c, ti\u1ec1n thu\u00ea x\u01b0\u1edfng<\/td>\n<\/tr>\n
Chi ph\u00ed h\u1ed7n h\u1ee3p<\/strong><\/td>\nC\u00f3 c\u1ea3 hai ph\u1ea7n<\/td>\nTi\u1ec1n \u0111i\u1ec7n c\u00f3 ph\u1ea7n thu\u00ea bao c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n theo m\u1ee9c ti\u00eau th\u1ee5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb gi\u1ea3m khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng<\/h3>\n

Bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb 70.000 \u0111\u1ed3ng<\/strong> m\u1ed9t s\u1ea3n ph\u1ea9m, \u0111\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t 400.000.000 \u0111\u1ed3ng<\/strong> m\u1ed9t k\u1ef3.<\/p>\n\n\n\n\n\n\n\n
S\u1ea3n l\u01b0\u1ee3ng<\/td>\nBi\u1ebfn ph\u00ed<\/td>\n\u0110\u1ecbnh ph\u00ed<\/td>\nT\u1ed5ng chi ph\u00ed<\/td>\nGi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong><\/td>\n<\/tr>\n<\/thead>\n
5.000<\/td>\n350.000.000<\/td>\n400.000.000<\/td>\n750.000.000<\/td>\n150.000<\/strong><\/td>\n<\/tr>\n
10.000<\/td>\n700.000.000<\/td>\n400.000.000<\/td>\n1.100.000.000<\/td>\n110.000<\/strong><\/td>\n<\/tr>\n
20.000<\/td>\n1.400.000.000<\/td>\n400.000.000<\/td>\n1.800.000.000<\/td>\n90.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> \u1edf m\u1ee9c 10.000, bi\u1ebfn ph\u00ed 10.000 nh\u00e2n 70.000 b\u1eb1ng 700.000.000. C\u1ed9ng 400.000.000 b\u1eb1ng 1.100.000.000. Chia 10.000 ra 110.000 \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng t\u0103ng b\u1ed1n l\u1ea7n th\u00ec gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb gi\u1ea3m t\u1eeb 150.000 xu\u1ed1ng 90.000 \u0111\u1ed3ng, t\u1ee9c gi\u1ea3m 40%<\/strong>. To\u00e0n b\u1ed9 m\u1ee9c gi\u1ea3m \u0111\u1ebfn t\u1eeb vi\u1ec7c \u0111\u1ecbnh ph\u00ed chia cho nhi\u1ec1u s\u1ea3n ph\u1ea9m h\u01a1n.<\/p>\n

V\u00ed d\u1ee5 quy\u1ebft \u0111\u1ecbnh: c\u00f3 nh\u1eadn \u0111\u01a1n h\u00e0ng gi\u00e1 th\u1ea5p kh\u00f4ng<\/h3>\n

\u0110\u00e2y l\u00e0 \u1ee9ng d\u1ee5ng th\u1ef1c t\u1ebf quan tr\u1ecdng nh\u1ea5t.<\/p>\n

T\u00ecnh hu\u1ed1ng:<\/strong> doanh nghi\u1ec7p \u0111ang s\u1ea3n xu\u1ea5t 10.000 s\u1ea3n ph\u1ea9m m\u1ed9t k\u1ef3, gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb 110.000 \u0111\u1ed3ng<\/strong>. C\u00f3 kh\u00e1ch \u0111\u1ec1 ngh\u1ecb mua th\u00eam 3.000 s\u1ea3n ph\u1ea9m<\/strong> v\u1edbi gi\u00e1 92.000 \u0111\u1ed3ng<\/strong> m\u1ed9t s\u1ea3n ph\u1ea9m. Doanh nghi\u1ec7p c\u00f2n c\u00f4ng su\u1ea5t tr\u1ed1ng.<\/p>\n

Ph\u1ea3n \u1ee9ng th\u00f4ng th\u01b0\u1eddng:<\/strong> t\u1eeb ch\u1ed1i, v\u00ec 92.000 th\u1ea5p h\u01a1n gi\u00e1 th\u00e0nh 110.000.<\/p>\n

Ph\u00e2n t\u00edch \u0111\u00fang:<\/strong> \u0111\u1ecbnh ph\u00ed 400.000.000 \u0111\u00e3 \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1edfi 10.000 s\u1ea3n ph\u1ea9m hi\u1ec7n c\u00f3, n\u00ean \u0111\u01a1n h\u00e0ng th\u00eam ch\u1ec9 ph\u00e1t sinh bi\u1ebfn ph\u00ed<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nC\u00e1ch t\u00ednh<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Gi\u00e1 b\u00e1n \u0111\u1ec1 ngh\u1ecb m\u1ed9t s\u1ea3n ph\u1ea9m<\/td>\n <\/td>\n92.000<\/td>\n<\/tr>\n
Bi\u1ebfn ph\u00ed m\u1ed9t s\u1ea3n ph\u1ea9m<\/td>\n <\/td>\n(70.000)<\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed m\u1ed9t s\u1ea3n ph\u1ea9m<\/strong><\/td>\n <\/td>\n22.000<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng \u0111\u00f3ng g\u00f3p c\u1ee7a \u0111\u01a1n h\u00e0ng<\/strong><\/td>\n3.000 nh\u00e2n 22.000<\/td>\n66.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 92.000 tr\u1eeb 70.000 b\u1eb1ng 22.000. Nh\u00e2n 3.000 b\u1eb1ng 66.000.000 \u0111\u1ed3ng.<\/p>\n

K\u1ebft lu\u1eadn:<\/strong> nh\u1eadn \u0111\u01a1n n\u00e0y l\u00e0m l\u1ee3i nhu\u1eadn t\u0103ng 66 tri\u1ec7u \u0111\u1ed3ng<\/strong>, d\u00f9 gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 th\u00e0nh \u0111\u1ea7y \u0111\u1ee7. T\u1eeb ch\u1ed1i l\u00e0 m\u1ea5t 66 tri\u1ec7u.<\/p>\n

B\u1ed1n \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u1ebft lu\u1eadn tr\u00ean \u0111\u00fang:<\/strong><\/p>\n

C\u00f2n c\u00f4ng su\u1ea5t tr\u1ed1ng th\u1eadt, kh\u00f4ng ph\u1ea3i c\u1eaft b\u1edbt \u0111\u01a1n h\u00e0ng gi\u00e1 cao \u0111\u1ec3 l\u00e0m \u0111\u01a1n n\u00e0y.<\/p>\n

\u0110\u01a1n h\u00e0ng n\u00e0y kh\u00f4ng l\u00e0m gi\u1ea3m gi\u00e1 b\u00e1n<\/strong> v\u1edbi kh\u00e1ch h\u00e0ng hi\u1ec7n t\u1ea1i, v\u00ed d\u1ee5 hai nh\u00f3m kh\u00e1ch \u1edf hai th\u1ecb tr\u01b0\u1eddng kh\u00e1c nhau.<\/p>\n

Kh\u00f4ng ph\u00e1t sinh th\u00eam \u0111\u1ecbnh ph\u00ed, v\u00ed d\u1ee5 kh\u00f4ng ph\u1ea3i mua th\u00eam m\u00e1y hay thu\u00ea th\u00eam x\u01b0\u1edfng.<\/p>\n

L\u00e0 \u0111\u01a1n h\u00e0ng ph\u00e1t sinh th\u00eam, kh\u00f4ng ph\u1ea3i m\u1ee9c gi\u00e1 cho m\u1ecdi \u0111\u01a1n h\u00e0ng v\u1ec1 sau.<\/p>\n

N\u1ebfu thi\u1ebfu m\u1ed9t trong b\u1ed1n \u0111i\u1ec1u ki\u1ec7n th\u00ec k\u1ebft lu\u1eadn \u0111\u1ed5i.<\/strong> \u0110\u00e2y l\u00e0 l\u00fd do quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u1ea7n k\u1ebf to\u00e1n tham gia, kh\u00f4ng ch\u1ec9 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/p>\n

Chi ph\u00ed s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1eddi k\u1ef3<\/h2>\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\nX\u1eed l\u00fd<\/td>\nThu\u1ed9c nh\u00f3m n\u00e0o<\/td>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed s\u1ea3n ph\u1ea9m<\/strong><\/td>\nN\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, ch\u1ec9 th\u00e0nh chi ph\u00ed khi h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n<\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t: 621, 622, 627<\/td>\n<\/tr>\n
Chi ph\u00ed th\u1eddi k\u1ef3<\/strong><\/td>\nT\u00ednh h\u1ebft v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t sinh<\/td>\nChi ph\u00ed b\u00e1n h\u00e0ng 641, chi ph\u00ed qu\u1ea3n l\u00fd 642, chi ph\u00ed t\u00e0i ch\u00ednh 635<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 qu\u1ea3 c\u1ea7n nh\u1edb:<\/strong> s\u1ea3n xu\u1ea5t nhi\u1ec1u m\u00e0 b\u00e1n \u00edt th\u00ec chi ph\u00ed s\u1ea3n xu\u1ea5t n\u1eb1m l\u1ea1i trong h\u00e0ng t\u1ed3n kho, ch\u01b0a v\u00e0o k\u1ebft qu\u1ea3 kinh doanh. L\u1ee3i nhu\u1eadn k\u1ef3 \u0111\u00f3 tr\u00f4ng \u0111\u1eb9p nh\u01b0ng ti\u1ec1n th\u00ec kh\u00f4ng v\u1ec1.<\/p>\n

Chi ti\u1ebft xem b\u00e0i gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 v\u1ed1n<\/a>.<\/p>\n

N\u0103m l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u01b0a chi ph\u00ed qu\u1ea3n l\u00fd ho\u1eb7c b\u00e1n h\u00e0ng v\u00e0o 627<\/strong><\/td>\nGi\u00e1 th\u00e0nh cao sai, h\u00e0ng t\u1ed3n kho b\u1ecb th\u1ed5i ph\u1ed3ng, l\u1ee3i nhu\u1eadn k\u1ef3 n\u00e0y cao gi\u1ea3<\/td>\n<\/tr>\n
Coi m\u1ecdi chi ph\u00ed gi\u00e1n ti\u1ebfp l\u00e0 kh\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh<\/strong><\/td>\nGi\u00e1 th\u00e0nh th\u1ea5p sai, c\u00f3 th\u1ec3 b\u00e1n d\u01b0\u1edbi gi\u00e1 v\u1ed1n th\u1eadt m\u00e0 kh\u00f4ng bi\u1ebft<\/td>\n<\/tr>\n
Kh\u00f4ng t\u00e1ch bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed<\/strong><\/td>\nKh\u00f4ng quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n t\u1ed1i thi\u1ec3u, t\u1eeb ch\u1ed1i \u0111\u01a1n h\u00e0ng l\u1ebd ra n\u00ean nh\u1eadn<\/td>\n<\/tr>\n
\u0110\u01b0a l\u00e3i vay v\u00e0o gi\u00e1 th\u00e0nh<\/strong><\/td>\nSai b\u1ea3n ch\u1ea5t, l\u00e3i vay l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
\u0110\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c k\u1ef3<\/strong><\/td>\nGi\u00e1 th\u00e0nh c\u00e1c k\u1ef3 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 ba l\u00e0 l\u1ed7i t\u1ed1n ti\u1ec1n th\u1ea7m l\u1eb7ng nh\u1ea5t<\/strong>, v\u00ec n\u00f3 kh\u00f4ng l\u00e0m sai s\u1ed5 s\u00e1ch m\u00e0 l\u00e0m doanh nghi\u1ec7p b\u1ecf m\u1ea5t c\u01a1 h\u1ed9i.<\/p>\n

Theo d\u00f5i chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Ph\u00e2n lo\u1ea1i chi ph\u00ed ch\u1ec9 c\u00f3 \u00edch khi h\u1ec7 th\u1ed1ng ghi nh\u1eadn \u0111\u01b0\u1ee3c theo nhi\u1ec1u chi\u1ec1u c\u00f9ng l\u00fac, v\u00e0 ghi nh\u1eadn ngay l\u00fac nh\u1eadp ch\u1ee9ng t\u1eeb ch\u1ee9 kh\u00f4ng g\u00e1n l\u1ea1i sau.<\/p>\n

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