{"id":17054,"date":"2026-06-08T22:18:50","date_gmt":"2026-06-08T15:18:50","guid":{"rendered":"https:\/\/arito.vn\/?p=17054"},"modified":"2026-09-13T00:18:47","modified_gmt":"2026-09-12T17:18:47","slug":"mau-bang-dinh-muc-san-xuat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bang-dinh-muc-san-xuat\/","title":{"rendered":"7 M\u1eabu b\u1ea3ng \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1ch t\u00ednh hao h\u1ee5t cho \u0111\u00fang"},"content":{"rendered":"

M\u1ed9t b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi n\u00f3 d\u1ef1 \u0111o\u00e1n \u0111\u00fang l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u c\u1ea7n mua v\u00e0 khi doanh nghi\u1ec7p \u0111em n\u00f3 ra so v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n

B\u00e0i vi\u1ebft cung c\u1ea5p 7 m\u1eabu b\u1ea3ng \u0111\u1ecbnh m\u1ee9c theo ng\u00e0nh, l\u00e0m r\u00f5 hai c\u00e1ch t\u00ednh hao h\u1ee5t cho k\u1ebft qu\u1ea3 kh\u00e1c nhau, v\u00e0 h\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u1ecbnh m\u1ee9c v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n

B\u1ea3ng \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/h2>\n

B\u1ea3ng \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t l\u00e0 t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u, th\u1eddi gian lao \u0111\u1ed9ng v\u00e0 th\u1eddi gian m\u00e1y c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u00e0m ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh.<\/p>\n

C\u1ea7n ph\u00e2n bi\u1ec7t ba kh\u00e1i ni\u1ec7m hay b\u1ecb d\u00f9ng l\u1eabn:<\/p>\n\n\n\n\n\n\n
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Kh\u00e1i ni\u1ec7m<\/p>\n<\/td>\n

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Content<\/p>\n<\/td>\n

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\u0110\u01a1n v\u1ecb<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n

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L\u01b0\u1ee3ng c\u1ea7n cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

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Tr\u00ean m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c m\u1ed9t m\u1ebb<\/p>\n<\/td>\n<\/tr>\n

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D\u1ef1 to\u00e1n<\/p>\n<\/td>\n

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T\u1ed5ng l\u01b0\u1ee3ng c\u1ea7n cho c\u1ea3 \u0111\u01a1n h\u00e0ng ho\u1eb7c c\u1ea3 k\u1ef3<\/p>\n<\/td>\n

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Cho to\u00e0n b\u1ed9 kh\u1ed1i l\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n

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Th\u1ef1c t\u1ebf ti\u00eau hao<\/p>\n<\/td>\n

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L\u01b0\u1ee3ng \u0111\u00e3 d\u00f9ng th\u1eadt, ghi nh\u1eadn sau khi s\u1ea3n xu\u1ea5t xong<\/p>\n<\/td>\n

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Theo l\u1ec7nh s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ecbnh m\u1ee9c nh\u00e2n v\u1edbi s\u1ea3n l\u01b0\u1ee3ng ra d\u1ef1 to\u00e1n. Th\u1ef1c t\u1ebf tr\u1eeb d\u1ef1 to\u00e1n ra ch\u00eanh l\u1ec7ch. Ph\u1ea7n th\u1ee9 ba m\u1edbi l\u00e0 n\u01a1i \u0111\u1ecbnh m\u1ee9c ph\u00e1t huy t\u00e1c d\u1ee5ng, v\u00e0 c\u0169ng l\u00e0 ph\u1ea7n hay b\u1ecb b\u1ecf qua.<\/p>\n

\"\u0111\u1ecbnh<\/p>\n

Ba lo\u1ea1i \u0111\u1ecbnh m\u1ee9c c\u1ea7n c\u00f3<\/h2>\n

Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t g\u1ed3m ba kho\u1ea3n m\u1ee5c, n\u00ean \u0111\u1ecbnh m\u1ee9c c\u0169ng c\u00f3 ba lo\u1ea1i. Doanh nghi\u1ec7p ch\u1ec9 x\u00e2y \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u th\u00ec m\u1edbi ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c kho\u1ea3ng m\u1ed9t n\u1eeda \u0111\u1ebfn hai ph\u1ea7n ba gi\u00e1 th\u00e0nh.<\/p>\n\n\n\n\n\n\n
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Lo\u1ea1i \u0111\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n

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Content<\/p>\n<\/td>\n

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\u0110\u01a1n v\u1ecb th\u01b0\u1eddng d\u00f9ng<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u<\/p>\n<\/td>\n

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L\u01b0\u1ee3ng t\u1eebng lo\u1ea1i v\u1eadt t\u01b0 cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

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kg, m, m\u00b2, c\u00e1i, l\u00edt<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/p>\n<\/td>\n

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Th\u1eddi gian lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

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gi\u1edd c\u00f4ng, ph\u00fat<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ecbnh m\u1ee9c gi\u1edd m\u00e1y<\/p>\n<\/td>\n

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Th\u1eddi gian ch\u1ea1y m\u00e1y cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

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gi\u1edd m\u00e1y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft v\u1ec1 ba kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh c\u00f3 trong b\u00e0i chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/a>.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ea7n \u0111\u1ecdc k\u1ef9 v\u00ec hai c\u00e1ch t\u00ednh \u0111ang l\u01b0u h\u00e0nh cho ra hai k\u1ebft qu\u1ea3 kh\u00e1c nhau.<\/p>\n

Hai c\u00e1ch t\u00ednh v\u00e0 c\u00e1ch ch\u1ecdn<\/h3>\n

C\u00e1ch 1: hao h\u1ee5t c\u1ed9ng th\u00eam tr\u00ean l\u01b0\u1ee3ng l\u00fd thuy\u1ebft<\/b><\/b><\/p>\n

\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng = L\u01b0\u1ee3ng l\u00fd thuy\u1ebft \u00d7 (1 + T\u1ef7 l\u1ec7 hao h\u1ee5t)<\/p>\n

D\u00f9ng khi t\u1ef7 l\u1ec7 hao h\u1ee5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 ph\u1ea7n d\u1ef1 ph\u00f2ng c\u1ed9ng th\u00eam, v\u00ed d\u1ee5 h\u1ee3p \u0111\u1ed3ng ghi \u201cc\u1ea5p th\u00eam 5% d\u1ef1 ph\u00f2ng\u201d.<\/p>\n

C\u00e1ch 2: hao h\u1ee5t t\u00ednh tr\u00ean l\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o<\/b><\/b><\/p>\n

\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng = L\u01b0\u1ee3ng l\u00fd thuy\u1ebft \u00f7 (1 \u2212 T\u1ef7 l\u1ec7 hao h\u1ee5t)<\/p>\n

D\u00f9ng khi t\u1ef7 l\u1ec7 hao h\u1ee5t \u0111\u01b0\u1ee3c \u0111o b\u1eb1ng c\u00e1ch c\u00e2n l\u01b0\u1ee3ng v\u00e0o v\u00e0 l\u01b0\u1ee3ng ra, t\u1ee9c:<\/p>\n

T\u1ef7 l\u1ec7 hao h\u1ee5t = (L\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o \u2212 L\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m) \u00f7 L\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o<\/p>\n

\u0110\u00e2y l\u00e0 c\u00e1ch \u0111o ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, v\u00ec n\u00f3 l\u00e0 th\u1ee9 \u0111o \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp t\u1ea1i x\u01b0\u1edfng.<\/p>\n

V\u00ec sao hai c\u00e1ch cho k\u1ebft qu\u1ea3 kh\u00e1c nhau<\/h3>\n

V\u00ed d\u1ee5: c\u1ea7n 300 kg cam s\u1ea1ch cho 1.000 chai n\u01b0\u1edbc \u00e9p, hao h\u1ee5t 10% do g\u1ecdt v\u1ecf v\u00e0 b\u1ecf h\u1ea1t.<\/p>\n\n\n\n\n\n
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C\u00e1ch t\u00ednh<\/p>\n<\/td>\n

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Ph\u00e9p t\u00ednh<\/p>\n<\/td>\n

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L\u01b0\u1ee3ng c\u1ea7n mua<\/p>\n<\/td>\n

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Ki\u1ec3m ch\u1ee9ng<\/p>\n<\/td>\n<\/tr>\n

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C\u00e1ch 1<\/p>\n<\/td>\n

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300 \u00d7 (1 + 10%)<\/p>\n<\/td>\n

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330 kg<\/p>\n<\/td>\n

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330 \u2212 10% = 297 kg, thi\u1ebfu 3 kg<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

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C\u00e1ch 2<\/p>\n<\/td>\n

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300 \u00f7 (1 \u2212 10%)<\/p>\n<\/td>\n

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333,33 kg<\/p>\n<\/td>\n

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333,33 \u2212 10% = 300 kg, \u0111\u1ee7<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Khi hao h\u1ee5t \u0111\u01b0\u1ee3c \u0111o tr\u00ean l\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o, c\u00e1ch 1 lu\u00f4n cho ra con s\u1ed1 thi\u1ebfu.<\/p>\n

M\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa hai c\u00e1ch<\/h3>\n\n\n\n\n\n\n\n\n\n\n
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T\u1ef7 l\u1ec7 hao h\u1ee5t<\/p>\n<\/td>\n

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H\u1ec7 s\u1ed1 c\u00e1ch 1<\/p>\n<\/td>\n

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H\u1ec7 s\u1ed1 c\u00e1ch 2<\/p>\n<\/td>\n

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Ch\u00eanh l\u1ec7ch<\/p>\n<\/td>\n<\/tr>\n

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2%<\/p>\n<\/td>\n

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1,0200<\/p>\n<\/td>\n

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1,0204<\/p>\n<\/td>\n

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0,04%<\/p>\n<\/td>\n<\/tr>\n

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5%<\/p>\n<\/td>\n

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1,0500<\/p>\n<\/td>\n

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1,0526<\/p>\n<\/td>\n

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0,25%<\/p>\n<\/td>\n<\/tr>\n

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8%<\/p>\n<\/td>\n

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1,0800<\/p>\n<\/td>\n

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1,0870<\/p>\n<\/td>\n

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0,64%<\/p>\n<\/td>\n<\/tr>\n

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10%<\/p>\n<\/td>\n

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1,1000<\/p>\n<\/td>\n

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1,1111<\/p>\n<\/td>\n

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1,01%<\/p>\n<\/td>\n<\/tr>\n

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15%<\/p>\n<\/td>\n

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1,1500<\/p>\n<\/td>\n

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1,1765<\/p>\n<\/td>\n

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2,30%<\/p>\n<\/td>\n<\/tr>\n

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20%<\/p>\n<\/td>\n

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1,2000<\/p>\n<\/td>\n

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1,2500<\/p>\n<\/td>\n

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4,17%<\/p>\n<\/td>\n<\/tr>\n

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30%<\/p>\n<\/td>\n

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1,3000<\/p>\n<\/td>\n

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1,4286<\/p>\n<\/td>\n

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9,89%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ebft lu\u1eadn th\u1ef1c t\u1ebf:<\/b> v\u1edbi hao h\u1ee5t d\u01b0\u1edbi 5% th\u00ec ch\u1ecdn c\u00e1ch n\u00e0o c\u0169ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3. T\u1eeb 10% tr\u1edf l\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1ef7 l\u1ec7 hao h\u1ee5t \u0111ang \u0111\u01b0\u1ee3c \u0111o theo c\u00e1ch n\u00e0o r\u1ed3i m\u1edbi ch\u1ecdn c\u00f4ng th\u1ee9c.<\/p>\n

Ng\u00e0nh may c\u00f3 hao h\u1ee5t v\u1ea3i 7 \u0111\u1ebfn 10%, ng\u00e0nh ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m c\u00f3 c\u00f4ng \u0111o\u1ea1n b\u1ecf v\u1ecf b\u1ecf x\u01b0\u01a1ng l\u00ean t\u1edbi 30 \u0111\u1ebfn 40%. Hai ng\u00e0nh n\u00e0y c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan:<\/b> v\u1edbi h\u00e0ng gia c\u00f4ng v\u00e0 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, \u0111\u1ecbnh m\u1ee9c khai b\u00e1o theo Th\u00f4ng t\u01b0 39\/2018\/TT-BTC ph\u1ea3i l\u00e0 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf v\u00e0 c\u00f3 h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt ch\u1ee9ng minh. Doanh nghi\u1ec7p d\u00f9ng c\u00f4ng th\u1ee9c kh\u00f4ng kh\u1edbp v\u1edbi c\u00e1ch \u0111o hao h\u1ee5t th\u1ef1c t\u1ebf s\u1ebd t\u1ea1o ra ch\u00eanh l\u1ec7ch khi c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i chi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/p>\n

C\u00e1ch x\u1eed l\u00fd: ghi r\u00f5 trong h\u1ed3 s\u01a1 \u0111\u1ecbnh m\u1ee9c r\u1eb1ng t\u1ef7 l\u1ec7 hao h\u1ee5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1ch n\u00e0o, k\u00e8m bi\u00ean b\u1ea3n ch\u1ea1y th\u1eed ho\u1eb7c s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea l\u00e0m c\u0103n c\u1ee9.<\/p>\n

\"M\u1eabu<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3.<\/p>\n

\u0110\u1ecbnh m\u1ee9c gi\u1edd c\u00f4ng = Th\u1eddi gian t\u00e1c nghi\u1ec7p c\u01a1 b\u1ea3n \u00d7 (1 + H\u1ec7 s\u1ed1 th\u1eddi gian ph\u1ee5)<\/b><\/b><\/p>\n

Trong \u0111\u00f3:<\/p>\n\n\n\n\n\n\n\n
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Th\u00e0nh ph\u1ea7n<\/p>\n<\/td>\n

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Content<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi gian t\u00e1c nghi\u1ec7p c\u01a1 b\u1ea3n<\/p>\n<\/td>\n

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Th\u1eddi gian thao t\u00e1c tr\u1ef1c ti\u1ebfp l\u00ean s\u1ea3n ph\u1ea9m, \u0111o b\u1eb1ng b\u1ea5m gi\u1edd<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi gian chu\u1ea9n k\u1ebft<\/p>\n<\/td>\n

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Chu\u1ea9n b\u1ecb \u0111\u1ea7u ca, thu d\u1ecdn cu\u1ed1i ca, ph\u00e2n b\u1ed5 cho s\u1ed1 s\u1ea3n ph\u1ea9m trong ca<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi gian ph\u1ee5c v\u1ee5<\/p>\n<\/td>\n

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V\u1ec7 sinh m\u00e1y, thay dao c\u1ee5, ti\u1ebfp li\u1ec7u<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi gian ngh\u1ec9 ng\u01a1i v\u00e0 nhu c\u1ea7u c\u00e1 nh\u00e2n<\/p>\n<\/td>\n

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Theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 s\u1ed1 th\u1eddi gian ph\u1ee5 g\u1ed9p ba nh\u00f3m sau, th\u01b0\u1eddng trong kho\u1ea3ng 10 \u0111\u1ebfn 20% t\u00f9y t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c.<\/p>\n

V\u00ed d\u1ee5:<\/b> b\u1ea5m gi\u1edd 30 l\u1ea7n thao t\u00e1c may ho\u00e0n ch\u1ec9nh m\u1ed9t \u00e1o s\u01a1 mi, th\u1eddi gian trung b\u00ecnh 22 ph\u00fat. H\u1ec7 s\u1ed1 th\u1eddi gian ph\u1ee5 15%.<\/p>\n\n\n\n\n\n\n\n
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B\u01b0\u1edbc<\/p>\n<\/td>\n

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T\u00ednh to\u00e1n<\/p>\n<\/td>\n

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K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n

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Th\u1eddi gian t\u00e1c nghi\u1ec7p<\/p>\n<\/td>\n

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Trung b\u00ecnh 30 l\u1ea7n b\u1ea5m gi\u1edd<\/p>\n<\/td>\n

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22 ph\u00fat<\/p>\n<\/td>\n<\/tr>\n

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C\u1ed9ng th\u1eddi gian ph\u1ee5<\/p>\n<\/td>\n

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22 \u00d7 (1 + 15%)<\/p>\n<\/td>\n

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25,3 ph\u00fat<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ecbnh m\u1ee9c gi\u1edd c\u00f4ng<\/b><\/b><\/p>\n<\/td>\n

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25,3 \u00f7 60<\/p>\n<\/td>\n

\n

0,422 gi\u1edd c\u00f4ng m\u1ed7i \u00e1o<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c m\u1ed9t ca 8 gi\u1edd<\/p>\n<\/td>\n

\n

8 \u00f7 0,422<\/p>\n<\/td>\n

\n

18,9 \u00e1o<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba l\u01b0u \u00fd khi b\u1ea5m gi\u1edd:<\/b><\/b><\/p>\n

B\u1ea5m \u00edt nh\u1ea5t 20 \u0111\u1ebfn 30 l\u1ea7n v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c l\u1ea7n b\u1ea5t th\u01b0\u1eddng \u1edf hai \u0111\u1ea7u tr\u01b0\u1edbc khi l\u1ea5y trung b\u00ecnh. B\u1ea5m 5 l\u1ea7n r\u1ed3i l\u1ea5y trung b\u00ecnh cho ra con s\u1ed1 kh\u00f4ng \u0111\u00e1ng tin.<\/p>\n

B\u1ea5m \u1edf c\u00f4ng nh\u00e2n c\u00f3 tay ngh\u1ec1 trung b\u00ecnh, kh\u00f4ng b\u1ea5m \u1edf ng\u01b0\u1eddi gi\u1ecfi nh\u1ea5t. \u0110\u1ecbnh m\u1ee9c x\u00e2y tr\u00ean ng\u01b0\u1eddi gi\u1ecfi nh\u1ea5t th\u00ec c\u1ea3 x\u01b0\u1edfng kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c, v\u00e0 \u0111\u1ecbnh m\u1ee9c m\u1ea5t t\u00e1c d\u1ee5ng.<\/p>\n

Ghi r\u00f5 \u0111i\u1ec1u ki\u1ec7n khi b\u1ea5m gi\u1edd g\u1ed3m lo\u1ea1i m\u00e1y, lo\u1ea1i nguy\u00ean li\u1ec7u, b\u1ed1 tr\u00ed ch\u1ed7 l\u00e0m. \u0110\u1ed5i \u0111i\u1ec1u ki\u1ec7n th\u00ec ph\u1ea3i b\u1ea5m l\u1ea1i.<\/p>\n

B\u1ea3y m\u1eabu b\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/h2>\n

M\u1eabu 1: \u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u chu\u1ea9n<\/h3>\n

\u00c1p d\u1ee5ng chung cho h\u1ea7u h\u1ebft ng\u00e0nh. V\u00ed d\u1ee5 s\u1ea3n ph\u1ea9m gh\u1ebf g\u1ed7 \u0103n c\u01a1m.<\/p>\n\n\n\n\n\n\n\n\n
\n

M\u00e3 VT<\/p>\n<\/td>\n

\n

Nguy\u00ean v\u1eadt li\u1ec7u<\/p>\n<\/td>\n

\n

\u0110VT<\/p>\n<\/td>\n

\n

L\u01b0\u1ee3ng l\u00fd thuy\u1ebft<\/p>\n<\/td>\n

\n

T\u1ef7 l\u1ec7 hao h\u1ee5t<\/p>\n<\/td>\n

\n

C\u00e1ch t\u00ednh<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

\n

G01<\/p>\n<\/td>\n

\n

G\u1ed7 t\u1ef1 nhi\u00ean<\/p>\n<\/td>\n

\n

m\u00b2<\/p>\n<\/td>\n

\n

1,20<\/p>\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

Tr\u00ean l\u01b0\u1ee3ng v\u00e0o<\/p>\n<\/td>\n

\n

1,263<\/p>\n<\/td>\n

\n

850.000<\/p>\n<\/td>\n

\n

1.073.550<\/p>\n<\/td>\n<\/tr>\n

\n

K01<\/p>\n<\/td>\n

\n

Ch\u00e2n gh\u1ebf \u0111\u00fac s\u1eb5n<\/p>\n<\/td>\n

\n

c\u00e1i<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n

<\/td>\n\n

4<\/p>\n<\/td>\n

\n

35.000<\/p>\n<\/td>\n

\n

140.000<\/p>\n<\/td>\n<\/tr>\n

\n

O01<\/p>\n<\/td>\n

\n

\u1ed0c v\u00edt<\/p>\n<\/td>\n

\n

c\u00e1i<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

Tr\u00ean l\u01b0\u1ee3ng v\u00e0o<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

500<\/p>\n<\/td>\n

\n

5.500<\/p>\n<\/td>\n<\/tr>\n

\n

S01<\/p>\n<\/td>\n

\n

S\u01a1n ph\u1ee7<\/p>\n<\/td>\n

\n

l\u00edt<\/p>\n<\/td>\n

\n

0,15<\/p>\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

Tr\u00ean l\u01b0\u1ee3ng v\u00e0o<\/p>\n<\/td>\n

\n

0,158<\/p>\n<\/td>\n

\n

180.000<\/p>\n<\/td>\n

\n

28.440<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

T\u1ed5ng chi ph\u00ed NVL<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n\n

1.247.490<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed9t \u201cC\u00e1ch t\u00ednh\u201d l\u00e0 c\u1ed9t b\u1ea3n c\u0169 kh\u00f4ng c\u00f3 nh\u01b0ng n\u00ean th\u00eam, \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u1ea3ng bi\u1ebft con s\u1ed1 \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c suy ra t\u1eeb c\u00f4ng th\u1ee9c n\u00e0o.<\/p>\n

V\u1edbi v\u1eadt t\u01b0 \u0111\u1ebfm \u0111\u01b0\u1ee3c theo c\u00e1i nh\u01b0 \u1ed1c v\u00edt, l\u00e0m tr\u00f2n l\u00ean s\u1ed1 nguy\u00ean v\u00ec kh\u00f4ng th\u1ec3 d\u00f9ng n\u1eeda con \u1ed1c.\"M\u1eabu<\/p>\n

M\u1eabu 2: \u0110\u1ecbnh m\u1ee9c ng\u00e0nh may<\/h3>\n\n\n\n\n\n\n\n\n\n\n
\n

Nguy\u00ean ph\u1ee5 li\u1ec7u<\/p>\n<\/td>\n

\n

\u0110VT<\/p>\n<\/td>\n

\n

L\u01b0\u1ee3ng l\u00fd thuy\u1ebft<\/p>\n<\/td>\n

\n

Hao h\u1ee5t<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ea3i ch\u00ednh<\/p>\n<\/td>\n

\n

m<\/p>\n<\/td>\n

\n

1,60<\/p>\n<\/td>\n

\n

8%<\/p>\n<\/td>\n

\n

1,739<\/p>\n<\/td>\n

\n

Hao h\u1ee5t do c\u1eaft, co v\u1ea3i, \u0111\u1ea7u t\u1ea5m<\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ea3i l\u00f3t c\u1ed5 v\u00e0 m\u0103ng s\u00e9t<\/p>\n<\/td>\n

\n

m<\/p>\n<\/td>\n

\n

0,20<\/p>\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

0,211<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Mex d\u1ef1ng<\/p>\n<\/td>\n

\n

m<\/p>\n<\/td>\n

\n

0,15<\/p>\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

0,158<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

C\u00fac \u00e1o<\/p>\n<\/td>\n

\n

c\u00e1i<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n

\n

3%<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

L\u00e0m tr\u00f2n l\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u1ec9 may<\/p>\n<\/td>\n

\n

cu\u1ed9n<\/p>\n<\/td>\n

\n

0,15<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

0,153<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Nh\u00e3n m\u00e1c, tem<\/p>\n<\/td>\n

\n

b\u1ed9<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1%<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

T\u00fai PE, m\u00f3c treo<\/p>\n<\/td>\n

\n

b\u1ed9<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1%<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u00e0nh may n\u00ean l\u1eadp \u0111\u1ecbnh m\u1ee9c ri\u00eang cho t\u1eebng c\u1ee1, v\u00ec \u0111\u1ecbnh m\u1ee9c v\u1ea3i c\u1ee7a c\u1ee1 S v\u00e0 c\u1ee1 XXL ch\u00eanh nhau \u0111\u00e1ng k\u1ec3. L\u1eadp m\u1ed9t \u0111\u1ecbnh m\u1ee9c chung cho c\u1ea3 lo\u1ea1t r\u1ed3i nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 c\u1ee1 l\u00e0 c\u00e1ch l\u00e0m nhanh nh\u01b0ng sai khi c\u01a1 c\u1ea5u c\u1ee1 thay \u0111\u1ed5i.<\/p>\n

\"M\u1eabu<\/p>\n

\n

<\/b> \u00a0T\u1ea3i ngay:<\/b> M\u1eabu \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u<\/a><\/strong><\/span><\/p>\n<\/blockquote>\n

M\u1eabu 3: \u0110\u1ecbnh m\u1ee9c ng\u00e0nh th\u1ef1c ph\u1ea9m v\u00e0 \u0111\u1ed3 u\u1ed1ng<\/h3>\n

L\u1eadp theo m\u1ebb thay v\u00ec theo \u0111\u01a1n v\u1ecb l\u1ebb. V\u00ed d\u1ee5 m\u1ebb 1.000 chai n\u01b0\u1edbc \u00e9p cam 330 ml.<\/p>\n\n\n\n\n\n\n\n\n\n
\n

Nguy\u00ean li\u1ec7u<\/p>\n<\/td>\n

\n

\u0110VT<\/p>\n<\/td>\n

\n

L\u01b0\u1ee3ng l\u00fd thuy\u1ebft cho 1.000 chai<\/p>\n<\/td>\n

\n

Hao h\u1ee5t<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n

\n

Cam t\u01b0\u01a1i<\/p>\n<\/td>\n

\n

kg<\/p>\n<\/td>\n

\n

300<\/p>\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

333,33<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01b0\u1eddng<\/p>\n<\/td>\n

\n

kg<\/p>\n<\/td>\n

\n

25<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

25,51<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ee5 gia, ch\u1ea5t b\u1ea3o qu\u1ea3n<\/p>\n<\/td>\n

\n

kg<\/p>\n<\/td>\n

\n

1,5<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

1,53<\/p>\n<\/td>\n<\/tr>\n

\n

Chai v\u00e0 n\u1eafp<\/p>\n<\/td>\n

\n

b\u1ed9<\/p>\n<\/td>\n

\n

1.000<\/p>\n<\/td>\n

\n

3%<\/p>\n<\/td>\n

\n

1.031<\/p>\n<\/td>\n<\/tr>\n

\n

Nh\u00e3n d\u00e1n<\/p>\n<\/td>\n

\n

c\u00e1i<\/p>\n<\/td>\n

\n

1.000<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n

\n

1.021<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00f9ng carton<\/p>\n<\/td>\n

\n

c\u00e1i<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

1%<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ea5t c\u1ea3 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh hao h\u1ee5t tr\u00ean l\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o.<\/p>\n

V\u1edbi ng\u00e0nh th\u1ef1c ph\u1ea9m, \u0111\u1ecbnh m\u1ee9c c\u00f2n ph\u1ee5 thu\u1ed9c m\u00f9a v\u1ee5 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o. Cam v\u1ee5 ch\u00ednh cho t\u1ef7 l\u1ec7 n\u01b0\u1edbc cao h\u01a1n cam tr\u00e1i v\u1ee5. N\u00ean l\u1eadp \u0111\u1ecbnh m\u1ee9c theo m\u00f9a ho\u1eb7c theo nh\u00f3m ch\u1ea5t l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u thay v\u00ec m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh c\u1ea3 n\u0103m.<\/p>\n

\"M\u1eabu<\/h3>\n
\n

<\/b>\u00a0 <\/span>T\u1ea3i ngay:<\/b> M\u1eabu danh m\u1ee5c nguy\u00ean v\u1eadt li\u1ec7u<\/a><\/strong><\/span><\/p>\n<\/blockquote>\n

M\u1eabu 4: \u0110\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/h3>\n\n\n\n\n\n\n\n\n\n\n
\n

C\u00f4ng \u0111o\u1ea1n<\/p>\n<\/td>\n

\n

M\u00e1y ho\u1eb7c v\u1ecb tr\u00ed<\/p>\n<\/td>\n

\n

Th\u1eddi gian t\u00e1c nghi\u1ec7p (ph\u00fat)<\/p>\n<\/td>\n

\n

H\u1ec7 s\u1ed1 th\u1eddi gian ph\u1ee5<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c (ph\u00fat)<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c (gi\u1edd c\u00f4ng)<\/p>\n<\/td>\n

\n

B\u1eadc th\u1ee3<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1eaft<\/p>\n<\/td>\n

\n

M\u00e1y c\u1eaft v\u00f2ng<\/p>\n<\/td>\n

\n

3,5<\/p>\n<\/td>\n

\n

12%<\/p>\n<\/td>\n

\n

3,92<\/p>\n<\/td>\n

\n

0,065<\/p>\n<\/td>\n

\n

3\/7<\/p>\n<\/td>\n<\/tr>\n

\n

May th\u00e2n<\/p>\n<\/td>\n

\n

M\u00e1y 1 kim<\/p>\n<\/td>\n

\n

12,0<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n

\n

13,80<\/p>\n<\/td>\n

\n

0,230<\/p>\n<\/td>\n

\n

4\/7<\/p>\n<\/td>\n<\/tr>\n

\n

May c\u1ed5 v\u00e0 m\u0103ng s\u00e9t<\/p>\n<\/td>\n

\n

M\u00e1y chuy\u00ean d\u00f9ng<\/p>\n<\/td>\n

\n

6,5<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n

\n

7,48<\/p>\n<\/td>\n

\n

0,125<\/p>\n<\/td>\n

\n

5\/7<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00f9a khuy, \u0111\u00ednh c\u00fac<\/p>\n<\/td>\n

\n

M\u00e1y th\u00f9a \u0111\u00ednh<\/p>\n<\/td>\n

\n

2,5<\/p>\n<\/td>\n

\n

12%<\/p>\n<\/td>\n

\n

2,80<\/p>\n<\/td>\n

\n

0,047<\/p>\n<\/td>\n

\n

3\/7<\/p>\n<\/td>\n<\/tr>\n

\n

L\u00e0 ho\u00e0n thi\u1ec7n<\/p>\n<\/td>\n

\n

B\u00e0n l\u00e0 h\u01a1i<\/p>\n<\/td>\n

\n

3,0<\/p>\n<\/td>\n

\n

18%<\/p>\n<\/td>\n

\n

3,54<\/p>\n<\/td>\n

\n

0,059<\/p>\n<\/td>\n

\n

3\/7<\/p>\n<\/td>\n<\/tr>\n

\n

Ki\u1ec3m v\u00e0 \u0111\u00f3ng g\u00f3i<\/p>\n<\/td>\n

\n

B\u00e0n ki\u1ec3m<\/p>\n<\/td>\n

\n

2,0<\/p>\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

2,20<\/p>\n<\/td>\n

\n

0,037<\/p>\n<\/td>\n

\n

2\/7<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n\n

29,5<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n\n

33,74<\/b><\/b><\/p>\n<\/td>\n

\n

0,562<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed9t b\u1eadc th\u1ee3 c\u1ea7n c\u00f3 v\u00ec \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng kh\u00e1c nhau theo b\u1eadc. Kh\u00f4ng c\u00f3 c\u1ed9t n\u00e0y th\u00ec kh\u00f4ng t\u00ednh \u0111\u01b0\u1ee3c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho \u0111\u00fang.<\/p>\n

M\u1eabu 5: Phi\u1ebfu \u0111\u0103ng k\u00fd v\u00e0 ph\u00ea duy\u1ec7t \u0111\u1ecbnh m\u1ee9c<\/h3>\n

D\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd phi\u00ean b\u1ea3n, tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed7i b\u1ed9 ph\u1eadn gi\u1eef m\u1ed9t b\u1ea3n \u0111\u1ecbnh m\u1ee9c kh\u00e1c nhau.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Tr\u01b0\u1eddng<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 hi\u1ec7u \u0111\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n

\n

Theo quy t\u1eafc m\u00e3 c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean s\u1ea3n ph\u1ea9m v\u00e0 m\u00e3 s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Phi\u00ean b\u1ea3n<\/p>\n<\/td>\n

\n

V1, V2, V3<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u00e0y hi\u1ec7u l\u1ef1c<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Thay th\u1ebf cho phi\u00ean b\u1ea3n<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

L\u00fd do thay \u0111\u1ed5i<\/p>\n<\/td>\n

\n

\u0110\u1ed5i nguy\u00ean li\u1ec7u, \u0111\u1ed5i m\u00e1y, c\u1ea3i ti\u1ebfn quy tr\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n

\n

Ch\u1ea1y th\u1eed, b\u1ea5m gi\u1edd, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi l\u1eadp, ng\u00e0y l\u1eadp<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ng\u01b0\u1eddi ki\u1ec3m tra, ng\u00e0y ki\u1ec3m<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ng\u01b0\u1eddi duy\u1ec7t, ng\u00e0y duy\u1ec7t<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/p>\n<\/td>\n

\n

To\u00e0n b\u1ed9 hay ch\u1ec9 m\u1ed9t s\u1ed1 \u0111\u01a1n h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc quan tr\u1ecdng:<\/b> kh\u00f4ng s\u1eeda \u0111\u00e8 l\u00ean b\u1ea3n \u0111\u1ecbnh m\u1ee9c c\u0169. M\u1ed7i l\u1ea7n thay \u0111\u1ed5i t\u1ea1o phi\u00ean b\u1ea3n m\u1edbi v\u00e0 l\u01b0u b\u1ea3n c\u0169. L\u00fd do l\u00e0 khi c\u1ea7n truy nguy\u00ean l\u1ec7nh s\u1ea3n xu\u1ea5t th\u00e1ng tr\u01b0\u1edbc d\u00f9ng \u0111\u1ecbnh m\u1ee9c n\u00e0o, ph\u1ea3i tra \u0111\u01b0\u1ee3c.<\/p>\n

M\u1eabu 6: \u0110\u1ecbnh m\u1ee9c cho b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/h3>\n

\u00c1p d\u1ee5ng v\u1edbi h\u00e0ng gia c\u00f4ng v\u00e0 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, theo Th\u00f4ng t\u01b0 39\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

C\u1ed9t<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

\n

Kh\u1edbp v\u1edbi m\u00e3 khai b\u00e1o<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

M\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

T\u00ean nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

L\u01b0\u1ee3ng th\u1ef1c d\u00f9ng cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ef7 l\u1ec7 hao h\u1ee5t<\/p>\n<\/td>\n

\n

Ghi r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecbnh m\u1ee9c t\u00e1ch nguy\u00ean li\u1ec7u t\u1ef1 cung \u1ee9ng<\/p>\n<\/td>\n

\n

N\u1ebfu c\u00f3<\/p>\n<\/td>\n<\/tr>\n

\n

Ghi ch\u00fa<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba l\u01b0u \u00fd v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan:<\/b><\/b><\/p>\n

\u0110\u1ecbnh m\u1ee9c khai b\u00e1o ph\u1ea3i l\u00e0 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf, c\u00f3 h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt ch\u1ee9ng minh, kh\u00f4ng ph\u1ea3i con s\u1ed1 l\u00e0m tr\u00f2n.<\/p>\n

L\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c g\u1ed3m bi\u00ean b\u1ea3n ch\u1ea1y th\u1eed, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea ti\u00eau hao th\u1ef1c t\u1ebf, b\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt, s\u01a1 \u0111\u1ed3 c\u1eaft v\u1edbi ng\u00e0nh may.<\/p>\n

Ch\u00eanh l\u1ec7ch l\u1edbn gi\u1eefa \u0111\u1ecbnh m\u1ee9c khai b\u00e1o v\u00e0 ti\u00eau hao th\u1ef1c t\u1ebf khi quy\u1ebft to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u1ea5n \u0111\u1ecbnh thu\u1ebf. N\u00ean r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c khi ph\u00e1t hi\u1ec7n sai l\u1ec7ch k\u00e9o d\u00e0i, thay v\u00ec gi\u1eef nguy\u00ean \u0111\u1ebfn cu\u1ed1i k\u1ef3.<\/p>\n

M\u1eabu 7: B\u1ea3ng theo d\u00f5i ch\u00eanh l\u1ec7ch \u0111\u1ecbnh m\u1ee9c<\/h3>\n

M\u1eabu n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3 nh\u01b0ng l\u1ea1i l\u00e0 m\u1eabu t\u1ea1o ra gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf l\u1edbn nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

C\u1ed9t<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n<\/tr>\n

\n

L\u1ec7nh s\u1ea3n xu\u1ea5t, K\u1ef3<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

M\u00e3 s\u1ea3n ph\u1ea9m, S\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

M\u00e3 v\u1eadt t\u01b0, T\u00ean v\u1eadt t\u01b0<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

\u0110\u1ecbnh m\u1ee9c \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n

\n

T\u1eeb b\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c cho s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

\n

S\u1ea3n l\u01b0\u1ee3ng \u00d7 \u0111\u1ecbnh m\u1ee9c \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u1ee3ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

T\u1eeb phi\u1ebfu xu\u1ea5t kho<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

C\u00f4ng th\u1ee9c b\u00ean d\u01b0\u1edbi<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c, \u0110\u01a1n gi\u00e1 th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Ch\u00eanh l\u1ec7ch gi\u00e1<\/p>\n<\/td>\n

\n

C\u00f4ng th\u1ee9c b\u00ean d\u01b0\u1edbi<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ch\u00eanh l\u1ec7ch<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Nguy\u00ean nh\u00e2n, B\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch \u0111\u1ecbnh m\u1ee9c<\/h2>\n

\u0110\u00e2y l\u00e0 l\u00fd do t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u1ecbnh m\u1ee9c. X\u00e2y \u0111\u1ecbnh m\u1ee9c xong m\u00e0 kh\u00f4ng \u0111em so v\u1edbi th\u1ef1c t\u1ebf th\u00ec \u0111\u1ecbnh m\u1ee9c ch\u1ec9 l\u00e0 gi\u1ea5y t\u1edd.<\/p>\n

C\u00f4ng th\u1ee9c t\u00e1ch ch\u00eanh l\u1ec7ch<\/h3>\n

Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng = (L\u01b0\u1ee3ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u2212 L\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c cho s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf) \u00d7 \u0110\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c<\/b><\/b><\/p>\n

Ch\u00eanh l\u1ec7ch gi\u00e1 = (\u0110\u01a1n gi\u00e1 th\u1ef1c t\u1ebf \u2212 \u0110\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c) \u00d7 L\u01b0\u1ee3ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng<\/b><\/b><\/p>\n

T\u1ed5ng ch\u00eanh l\u1ec7ch = Chi ph\u00ed th\u1ef1c t\u1ebf \u2212 Chi ph\u00ed theo \u0111\u1ecbnh m\u1ee9c cho s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/b><\/b><\/p>\n

Vi\u1ec7c t\u00e1ch l\u00e0m hai ph\u1ea7n quan tr\u1ecdng v\u00ec hai lo\u1ea1i ch\u00eanh l\u1ec7ch thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a hai b\u1ed9 ph\u1eadn kh\u00e1c nhau.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh<\/h3>\n

S\u1ea3n ph\u1ea9m gh\u1ebf g\u1ed7, \u0111\u1ecbnh m\u1ee9c 1,26 m\u00b2 g\u1ed7 m\u1ed7i gh\u1ebf, \u0111\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c 850.000 \u0111\u1ed3ng m\u1ed7i m\u00b2.<\/p>\n\n\n\n\n\n\n
\n

Th\u00f4ng s\u1ed1<\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

\n

1.000 gh\u1ebf<\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u1ee3ng g\u1ed7 th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

1.310 m\u00b2<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n gi\u00e1 g\u1ed7 th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

\n

870.000 \u0111\u1ed3ng\/m\u00b2<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
\n

B\u01b0\u1edbc<\/p>\n<\/td>\n

\n

T\u00ednh to\u00e1n<\/p>\n<\/td>\n

\n

K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c cho s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

\n

1.000 \u00d7 1,26<\/p>\n<\/td>\n

\n

1.260 m\u00b2<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng<\/b><\/b><\/p>\n<\/td>\n

\n

(1.310 \u2212 1.260) \u00d7 850.000<\/p>\n<\/td>\n

\n

42.500.000 \u0111\u1ed3ng, b\u1ea5t l\u1ee3i<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch gi\u00e1<\/b><\/b><\/p>\n<\/td>\n

\n

(870.000 \u2212 850.000) \u00d7 1.310<\/p>\n<\/td>\n

\n

26.200.000 \u0111\u1ed3ng, b\u1ea5t l\u1ee3i<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ch\u00eanh l\u1ec7ch<\/b><\/b><\/p>\n<\/td>\n

\n

42.500.000 + 26.200.000<\/p>\n<\/td>\n

\n

68.700.000 \u0111\u1ed3ng<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra l\u1ea1i theo c\u00e1ch kh\u00e1c:<\/p>\n\n\n\n\n\n\n
<\/td>\n\n

T\u00ednh to\u00e1n<\/p>\n<\/td>\n

\n

K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n

\n

Chi ph\u00ed th\u1ef1c t\u1ebf<\/p>\n<\/td>\n

\n

1.310 \u00d7 870.000<\/p>\n<\/td>\n

\n

1.139.700.000<\/p>\n<\/td>\n<\/tr>\n

\n

Chi ph\u00ed theo \u0111\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n

\n

1.260 \u00d7 850.000<\/p>\n<\/td>\n

\n

1.071.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch<\/p>\n<\/td>\n

<\/td>\n\n

68.700.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kh\u1edbp v\u1edbi c\u00e1ch t\u00e1ch \u1edf tr\u00ean.<\/p>\n

C\u00e1ch \u0111\u1ecdc k\u1ebft qu\u1ea3<\/h3>\n\n\n\n\n\n
\n

Lo\u1ea1i ch\u00eanh l\u1ec7ch<\/p>\n<\/td>\n

\n

B\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/p>\n<\/td>\n

\n

Nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

Production<\/p>\n<\/td>\n

\n

Tay ngh\u1ec1, m\u00e1y m\u00f3c h\u1ecfng, nguy\u00ean li\u1ec7u k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, s\u01a1 \u0111\u1ed3 c\u1eaft ch\u01b0a t\u1ed1i \u01b0u, \u0111\u1ecbnh m\u1ee9c \u0111\u1eb7t qu\u00e1 ch\u1eb7t<\/p>\n<\/td>\n<\/tr>\n

\n

Ch\u00eanh l\u1ec7ch gi\u00e1<\/p>\n<\/td>\n

\n

Mua h\u00e0ng<\/p>\n<\/td>\n

\n

Gi\u00e1 th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, mua g\u1ea5p kh\u00f4ng k\u1ecbp \u0111\u00e0m ph\u00e1n, \u0111\u1ed5i nh\u00e0 cung c\u1ea5p, mua l\u00f4 nh\u1ecf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong v\u00ed d\u1ee5 tr\u00ean, s\u1ea3n xu\u1ea5t d\u00f9ng v\u01b0\u1ee3t 50 m\u00b2 g\u1ed7 so v\u1edbi \u0111\u1ecbnh m\u1ee9c, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u01b0\u1ee3t g\u1ea7n 4%. Mua h\u00e0ng mua v\u1edbi gi\u00e1 cao h\u01a1n \u0111\u1ecbnh m\u1ee9c 20.000 \u0111\u1ed3ng m\u1ed7i m\u00b2. Hai v\u1ea5n \u0111\u1ec1 kh\u00e1c nhau v\u00e0 c\u1ea7n hai h\u01b0\u1edbng x\u1eed l\u00fd kh\u00e1c nhau.<\/p>\n

M\u1ed9t l\u01b0u \u00fd v\u1ec1 vi\u1ec7c quy tr\u00e1ch nhi\u1ec7m:<\/b> ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng \u0111\u00f4i khi b\u1eaft ngu\u1ed3n t\u1eeb mua h\u00e0ng ch\u1ee9 kh\u00f4ng ph\u1ea3i s\u1ea3n xu\u1ea5t. Mua nguy\u00ean li\u1ec7u r\u1ebb nh\u01b0ng ch\u1ea5t l\u01b0\u1ee3ng th\u1ea5p l\u00e0m t\u1ef7 l\u1ec7 h\u1ecfng t\u0103ng, k\u1ebft qu\u1ea3 l\u00e0 ch\u00eanh l\u1ec7ch gi\u00e1 c\u00f3 l\u1ee3i nh\u01b0ng ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng b\u1ea5t l\u1ee3i l\u1edbn h\u01a1n. N\u00ean nh\u00ecn hai con s\u1ed1 c\u00f9ng l\u00fac thay v\u00ec \u0111\u00e1nh gi\u00e1 ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn.<\/p>\n

Ng\u01b0\u1ee1ng c\u1ea7n xem x\u00e9t:<\/b> n\u00ean \u0111\u1eb7t ng\u01b0\u1ee1ng ch\u00eanh l\u1ec7ch bu\u1ed9c ph\u1ea3i gi\u1ea3i tr\u00ecnh, v\u00ed d\u1ee5 v\u01b0\u1ee3t 5% ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i nh\u1ea5t \u0111\u1ecbnh. Kh\u00f4ng c\u00f3 ng\u01b0\u1ee1ng th\u00ec b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch ch\u1ec9 \u0111\u1ec3 xem.<\/p>\n

N\u0103m b\u01b0\u1edbc l\u1eadp b\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/h2>\n\n\n\n\n\n\n\n\n
\n

B\u01b0\u1edbc<\/p>\n<\/td>\n

\n

Vi\u1ec7c l\u00e0m<\/p>\n<\/td>\n

\n

Products<\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u00e2n r\u00e3 s\u1ea3n ph\u1ea9m th\u00e0nh danh m\u1ee5c v\u1eadt t\u01b0 v\u00e0 c\u00f4ng \u0111o\u1ea1n<\/p>\n<\/td>\n

\n

Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng s\u00f3t v\u1eadt t\u01b0 ph\u1ee5<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

X\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng l\u00fd thuy\u1ebft t\u1eeb b\u1ea3n v\u1ebd, c\u00f4ng th\u1ee9c pha ch\u1ebf, s\u01a1 \u0111\u1ed3 c\u1eaft<\/p>\n<\/td>\n

\n

L\u01b0\u1ee3ng l\u00fd thuy\u1ebft t\u1eebng lo\u1ea1i<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ch\u1ea1y th\u1eed v\u00e0 \u0111o t\u1ef7 l\u1ec7 hao h\u1ee5t th\u1ef1c t\u1ebf, ghi r\u00f5 c\u00e1ch \u0111o<\/p>\n<\/td>\n

\n

Bi\u00ean b\u1ea3n ch\u1ea1y th\u1eed c\u00f3 s\u1ed1 li\u1ec7u<\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

T\u00ednh \u0111\u1ecbnh m\u1ee9c theo c\u00f4ng th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi c\u00e1ch \u0111o hao h\u1ee5t<\/p>\n<\/td>\n

\n

B\u1ea3ng \u0111\u1ecbnh m\u1ee9c<\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

Tr\u00ecnh duy\u1ec7t, ban h\u00e0nh, \u0111\u00e1nh s\u1ed1 phi\u00ean b\u1ea3n<\/p>\n<\/td>\n

\n

Phi\u1ebfu \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 k\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 3 l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a \u0111\u1ecbnh m\u1ee9c.<\/b> Ch\u1ea1y th\u1eed \u00edt nh\u1ea5t 3 m\u1ebb v\u00e0 l\u1ea5y trung b\u00ecnh. Ch\u1ea1y m\u1ed9t m\u1ebb r\u1ed3i l\u1ea5y lu\u00f4n con s\u1ed1 \u0111\u00f3 l\u00e0 c\u00e1ch l\u00e0m cho ra \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u1ed5n \u0111\u1ecbnh.<\/p>\n

Ghi r\u00f5 \u0111i\u1ec1u ki\u1ec7n ch\u1ea1y th\u1eed: lo\u1ea1i nguy\u00ean li\u1ec7u, nh\u00e0 cung c\u1ea5p, m\u00e1y m\u00f3c s\u1eed d\u1ee5ng, tay ngh\u1ec1 ng\u01b0\u1eddi v\u1eadn h\u00e0nh. \u0110\u1ed5i b\u1ea5t k\u1ef3 y\u1ebfu t\u1ed1 n\u00e0o trong s\u1ed1 n\u00e0y th\u00ec \u0111\u1ecbnh m\u1ee9c c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra l\u1ea1i.<\/p>\n

\u0110\u1ecbnh m\u1ee9c t\u0129nh v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9ng<\/h2>\n\n\n\n\n\n\n\n
<\/td>\n\n

\u0110\u1ecbnh m\u1ee9c t\u0129nh<\/p>\n<\/td>\n

\n

\u0110\u1ecbnh m\u1ee9c \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00e1ch \u00e1p d\u1ee5ng<\/p>\n<\/td>\n

\n

M\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh cho c\u1ea3 k\u1ef3<\/p>\n<\/td>\n

\n

\u0110i\u1ec1u ch\u1ec9nh theo \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf<\/p>\n<\/td>\n<\/tr>\n

\n

\u01afu \u0111i\u1ec3m<\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u1ea3n, d\u1ec5 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3<\/p>\n<\/td>\n

\n

S\u00e1t th\u1ef1c t\u1ebf h\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/p>\n<\/td>\n

\n

L\u1ec7ch khi nguy\u00ean li\u1ec7u ho\u1eb7c quy tr\u00ecnh thay \u0111\u1ed5i<\/p>\n<\/td>\n

\n

Kh\u00f3 so s\u00e1nh, d\u1ec5 b\u1ecb d\u00f9ng \u0111\u1ec3 che gi\u1ea5u l\u00e3ng ph\u00ed<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u00f9 h\u1ee3p v\u1edbi<\/p>\n<\/td>\n

\n

S\u1ea3n ph\u1ea9m \u1ed5n \u0111\u1ecbnh, nguy\u00ean li\u1ec7u \u0111\u1ed3ng \u0111\u1ec1u<\/p>\n<\/td>\n

\n

Nguy\u00ean li\u1ec7u bi\u1ebfn \u0111\u1ed9ng theo m\u00f9a, nhi\u1ec1u c\u1ee1, nhi\u1ec1u bi\u1ebfn th\u1ec3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch l\u00e0m c\u00e2n b\u1eb1ng:<\/b> gi\u1eef \u0111\u1ecbnh m\u1ee9c t\u0129nh l\u00e0m m\u1ed1c so s\u00e1nh trong n\u0103m, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m l\u1ec7ch \u0111\u1ec3 gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch. \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c theo \u0111\u1ecbnh k\u1ef3, v\u00ed d\u1ee5 m\u1ed7i 6 th\u00e1ng ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i l\u1edbn, thay v\u00ec \u0111i\u1ec1u ch\u1ec9nh li\u00ean t\u1ee5c.<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c m\u1ed7i khi v\u01b0\u1ee3t l\u00e0 c\u00e1ch l\u00e0m khi\u1ebfn \u0111\u1ecbnh m\u1ee9c m\u1ea5t h\u1ebft \u00fd ngh\u0129a ki\u1ec3m so\u00e1t.<\/p>\n

C\u1eadp nh\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026<\/h2>\n

T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b>. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016 kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n

Hai \u0111i\u1ec3m li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t:<\/p>\n

Bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb nay do doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf.<\/b> Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025 c\u00f3 danh m\u1ee5c bi\u1ec3u m\u1eabu \u0111\u1ec3 tham kh\u1ea3o, trong \u0111\u00f3 nh\u00f3m h\u00e0ng t\u1ed3n kho g\u1ed3m 01-VT phi\u1ebfu nh\u1eadp kho, 02-VT phi\u1ebfu xu\u1ea5t kho, 03-VT bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m, 07-VT b\u1ea3ng ph\u00e2n b\u1ed5 nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung bi\u1ec3u m\u1eabu, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn n\u1ed9i dung s\u1eeda \u0111\u1ed5i trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

Y\u00eau c\u1ea7u cu\u1ed1i l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd: t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 ghi nh\u1eadn, kh\u00f4ng ph\u1ea3i m\u1ed7i b\u1ed9 ph\u1eadn t\u1ef1 l\u00e0m m\u1ed9t ki\u1ec3u.<\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u00f3 thay \u0111\u1ed5i.<\/b> \u0110\u1ecbnh m\u1ee9c l\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh, n\u00ean khi r\u00e0 l\u1ea1i quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh theo Th\u00f4ng t\u01b0 m\u1edbi, c\u1ea7n r\u00e0 lu\u00f4n c\u00e1ch \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n.<\/p>\n

N\u1ed9i dung n\u00e0y c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n

Qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n

Qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c b\u1eb1ng b\u1ea3ng t\u00ednh g\u1eb7p ba v\u1ea5n \u0111\u1ec1 khi s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u0103ng: kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c phi\u00ean b\u1ea3n, kh\u00f4ng t\u1ef1 so \u0111\u01b0\u1ee3c v\u1edbi th\u1ef1c t\u1ebf, v\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c chi ph\u00ed v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng l\u1ec7nh s\u1ea3n xu\u1ea5t.<\/p>\n

Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t c\u1ee7a Arito<\/a><\/span> x\u1eed l\u00fd:<\/span><\/p>\n