{"id":17095,"date":"2026-07-12T21:05:38","date_gmt":"2026-07-12T14:05:38","guid":{"rendered":"https:\/\/arito.vn\/?p=17095"},"modified":"2026-09-30T15:10:30","modified_gmt":"2026-09-30T08:10:30","slug":"cach-tinh-gia-thanh-san-pham","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cach-tinh-gia-thanh-san-pham\/","title":{"rendered":"C\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m: b\u1ed1n b\u01b0\u1edbc v\u00e0 v\u00ed d\u1ee5 cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p"},"content":{"rendered":"

C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh ch\u1ec9 c\u00f3 m\u1ed9t d\u00f2ng. Ph\u1ea7n kh\u00f3 n\u1eb1m \u1edf s\u1ed1 h\u1ea1ng cu\u1ed1i: chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3<\/strong>, v\u00e0 \u1edf vi\u1ec7c ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p cho \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t c\u1ee7a m\u00ecnh.<\/p>\n

B\u00e0i vi\u1ebft \u0111i qua b\u1ed1n b\u01b0\u1edbc t\u00ednh, ba c\u00e1ch \u0111\u00e1nh gi\u00e1 d\u1edf dang, v\u00e0 v\u00ed d\u1ee5 b\u1eb1ng s\u1ed1 cho b\u1ed1n ph\u01b0\u01a1ng ph\u00e1p.<\/p>\n

\"\"<\/p>\n

C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n<\/h2>\n

T\u1ed5ng gi\u00e1 th\u00e0nh = Chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u2212 Chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/p>\n

Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb = T\u1ed5ng gi\u00e1 th\u00e0nh \u00f7 S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh<\/strong><\/p>\n

C\u1ea3 b\u00e0i xoay quanh hai c\u00f4ng th\u1ee9c n\u00e0y. Ba kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 g\u1ed3m:<\/p>\n\n\n\n\n\n\n\n
T\u00e0i kho\u1ea3n<\/td>\nKho\u1ea3n m\u1ee5c<\/td>\n<\/tr>\n<\/thead>\n
621<\/strong><\/td>\nChi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n
622<\/strong><\/td>\nChi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n
627<\/strong><\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/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>.<\/p>\n

B\u1ed1n b\u01b0\u1edbc t\u00ednh<\/h2>\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nVi\u1ec7c l\u00e0m<\/td>\n\u0110i\u1ec3m d\u1ec5 sai<\/td>\n<\/tr>\n<\/thead>\n
1<\/strong><\/td>\nT\u1eadp h\u1ee3p chi ph\u00ed<\/strong> v\u00e0o 621, 622, 627 theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh<\/td>\n\u0110\u01b0a chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c qu\u1ea3n l\u00fd v\u00e0o 627<\/td>\n<\/tr>\n
2<\/strong><\/td>\nPh\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong> cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n\u0110\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c k\u1ef3<\/td>\n<\/tr>\n
3<\/strong><\/td>\n\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/td>\nB\u1ecf h\u1eb3n b\u01b0\u1edbc n\u00e0y<\/td>\n<\/tr>\n
4<\/strong><\/td>\nT\u00ednh t\u1ed5ng gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p<\/td>\nCh\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng kh\u1edbp \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 1 c\u00f3 m\u1ed9t ranh gi\u1edbi ph\u1ea3i n\u1eafm:<\/strong> chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 chi ph\u00ed th\u1eddi k\u1ef3<\/strong>, t\u00ednh th\u1eb3ng v\u00e0o k\u1ebft qu\u1ea3 kinh doanh, kh\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh<\/strong>. \u0110\u01b0a nh\u1ea7m v\u00e0o 627 l\u00e0m gi\u00e1 th\u00e0nh cao sai v\u00e0 h\u00e0ng t\u1ed3n kho b\u1ecb th\u1ed5i ph\u1ed3ng.<\/p>\n

Xem th\u00eam chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec<\/a>.<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2: ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h2>\n

V\u00ed d\u1ee5.<\/strong> Chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3 l\u00e0 240.000.000 \u0111\u1ed3ng<\/strong>, ph\u00e2n b\u1ed5 cho ba s\u1ea3n ph\u1ea9m theo gi\u1edd c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n\n\n\n\n\n
Products<\/td>\nGi\u1edd c\u00f4ng<\/td>\nT\u1ef7 l\u1ec7<\/td>\nChi ph\u00ed ph\u00e2n b\u1ed5<\/td>\n<\/tr>\n<\/thead>\n
A<\/td>\n6.000<\/td>\n50%<\/td>\n120.000.000<\/strong><\/td>\n<\/tr>\n
B<\/td>\n3.600<\/td>\n30%<\/td>\n72.000.000<\/strong><\/td>\n<\/tr>\n
C<\/td>\n2.400<\/td>\n20%<\/td>\n48.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n12.000<\/strong><\/td>\n100%<\/strong><\/td>\n240.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u01a1n gi\u00e1 ph\u00e2n b\u1ed5: 240.000.000 chia 12.000 gi\u1edd, b\u1eb1ng 20.000 \u0111\u1ed3ng m\u1ed9t gi\u1edd c\u00f4ng<\/strong>.<\/p>\n

Ki\u1ec3m tra:<\/strong> 6.000 nh\u00e2n 20.000 b\u1eb1ng 120.000.000. 3.600 nh\u00e2n 20.000 b\u1eb1ng 72.000.000. 2.400 nh\u00e2n 20.000 b\u1eb1ng 48.000.000. C\u1ed9ng b\u1eb1ng 240.000.000. Kh\u1edbp.<\/p>\n

Ti\u00eau th\u1ee9c th\u01b0\u1eddng d\u00f9ng:<\/strong> gi\u1edd c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u1edd m\u00e1y ch\u1ea1y, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n

Nguy\u00ean t\u1eafc:<\/strong> ti\u00eau th\u1ee9c ph\u1ea3i 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>. \u0110\u1ed5i gi\u1eefa ch\u1eebng l\u00e0m gi\u00e1 th\u00e0nh c\u00e1c k\u1ef3 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c.<\/p>\n

B\u01b0\u1edbc 3: \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang<\/h2>\n

B\u01b0\u1edbc kh\u00f3 nh\u1ea5t v\u00e0 hay b\u1ecb b\u1ecf h\u1eb3n.<\/p>\n

Ba ph\u01b0\u01a1ng ph\u00e1p<\/h3>\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\nKhi n\u00e0o d\u00f9ng<\/td>\nT\u00ednh g\u00ec v\u00e0o d\u1edf dang<\/td>\n<\/tr>\n<\/thead>\n
Theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/td>\nNguy\u00ean v\u1eadt li\u1ec7u chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn, th\u01b0\u1eddng tr\u00ean 70%<\/td>\nCh\u1ec9 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n
Theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/strong><\/td>\nChi ph\u00ed ch\u1ebf bi\u1ebfn \u0111\u00e1ng k\u1ec3<\/td>\nC\u1ea3 nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn, theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh<\/td>\n<\/tr>\n
Theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c<\/strong><\/td>\nC\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/td>\nTheo \u0111\u1ecbnh m\u1ee9c nh\u00e2n s\u1ed1 l\u01b0\u1ee3ng d\u1edf dang<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5: ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/h3>\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 li\u1ec7u<\/td>\n<\/tr>\n<\/thead>\n
S\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh nh\u1eadp kho<\/td>\n12.000 s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n
S\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/td>\n3.000 s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n
M\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf dang<\/td>\n40%<\/td>\n<\/tr>\n
Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: d\u1edf dang \u0111\u1ea7u k\u1ef3 100.000.000 c\u1ed9ng ph\u00e1t sinh 1.400.000.000<\/td>\n1.500.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed ch\u1ebf bi\u1ebfn: d\u1edf dang \u0111\u1ea7u k\u1ef3 50.000.000 c\u1ed9ng ph\u00e1t sinh 594.000.000<\/td>\n644.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u1ea3 \u0111\u1ecbnh nguy\u00ean v\u1eadt li\u1ec7u b\u1ecf h\u1ebft ngay t\u1eeb \u0111\u1ea7u quy tr\u00ecnh.<\/p>\n

Ph\u1ea7n nguy\u00ean v\u1eadt li\u1ec7u<\/strong>, d\u1edf dang t\u00ednh \u0111\u1ee7 100%:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 chia: 12.000 c\u1ed9ng 3.000 b\u1eb1ng 15.000<\/p>\n

D\u1edf dang: 1.500.000.000 nh\u00e2n 3.000 chia 15.000 b\u1eb1ng 300.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

Ph\u1ea7n chi ph\u00ed ch\u1ebf bi\u1ebfn<\/strong>, d\u1edf dang quy \u0111\u1ed5i 40%:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: 12.000 c\u1ed9ng (3.000 nh\u00e2n 40%) b\u1eb1ng 13.200<\/p>\n

D\u1edf dang: 644.000.000 nh\u00e2n 1.200 chia 13.200 b\u1eb1ng 58.545.455 \u0111\u1ed3ng<\/strong><\/p>\n

T\u1ed5ng chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3:<\/strong> 300.000.000 c\u1ed9ng 58.545.455 b\u1eb1ng 358.545.455 \u0111\u1ed3ng<\/strong><\/p>\n

Ki\u1ec3m tra:<\/strong> 3.000 nh\u00e2n 40% b\u1eb1ng 1.200. 12.000 c\u1ed9ng 1.200 b\u1eb1ng 13.200. 644.000.000 chia 13.200 b\u1eb1ng 48.787,88 m\u1ed9t s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, nh\u00e2n 1.200 b\u1eb1ng 58.545.455. Kh\u1edbp.<\/p>\n

\u0110i\u1ec3m c\u1ea7n hi\u1ec3u:<\/strong> 3.000 s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7<\/strong> ph\u1ea7n v\u1eadt li\u1ec7u nh\u01b0ng ch\u1ec9 40%<\/strong> ph\u1ea7n ch\u1ebf bi\u1ebfn, v\u00ec ch\u00fang m\u1edbi ho\u00e0n th\u00e0nh 40% c\u00f4ng s\u1ee9c ch\u1ebf bi\u1ebfn.<\/p>\n

B\u01b0\u1edbc 4: s\u00e1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh<\/h2>\n\n\n\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\nD\u00f9ng khi<\/td>\nC\u00f3 v\u00ed d\u1ee5 d\u01b0\u1edbi<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1ea3n \u0111\u01a1n<\/strong>, c\u00f2n g\u1ecdi l\u00e0 tr\u1ef1c ti\u1ebfp<\/td>\nS\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
H\u1ec7 s\u1ed1<\/strong><\/td>\nC\u00f9ng quy tr\u00ecnh cho ra nhi\u1ec1u s\u1ea3n ph\u1ea9m ch\u00ednh<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
T\u1ef7 l\u1ec7<\/strong>, c\u00f2n g\u1ecdi l\u00e0 \u0111\u1ecbnh m\u1ee9c<\/td>\nNhi\u1ec1u s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i, kh\u00e1c quy c\u00e1ch<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Lo\u1ea1i tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5<\/strong><\/td>\nQuy tr\u00ecnh cho ra c\u1ea3 s\u1ea3n ph\u1ea9m ch\u00ednh v\u00e0 ph\u1ee5<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
\u0110\u01a1n \u0111\u1eb7t h\u00e0ng<\/strong><\/td>\nS\u1ea3n xu\u1ea5t theo \u0111\u01a1n, m\u1ed7i \u0111\u01a1n kh\u00e1c nhau<\/td>\nM\u00f4 t\u1ea3<\/td>\n<\/tr>\n
Ph\u00e2n b\u01b0\u1edbc<\/strong><\/td>\nQuy tr\u00ecnh qua nhi\u1ec1u giai \u0111o\u1ea1n n\u1ed1i ti\u1ebfp<\/td>\nM\u00f4 t\u1ea3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 1: ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3<\/td>\n150.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed ph\u00e1t sinh trong k\u1ef3<\/td>\n1.850.000.000<\/td>\n<\/tr>\n
Chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3<\/td>\n(200.000.000)<\/td>\n<\/tr>\n
T\u1ed5ng gi\u00e1 th\u00e0nh<\/strong><\/td>\n1.800.000.000<\/strong><\/td>\n<\/tr>\n
S\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/td>\n12.000 s\u1ea3n ph\u1ea9m<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong><\/td>\n150.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 150 c\u1ed9ng 1.850 tr\u1eeb 200 b\u1eb1ng 1.800 tri\u1ec7u. Chia 12.000 ra 150.000 \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

V\u00ed d\u1ee5 2: ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1<\/h3>\n

D\u00f9ng khi c\u00f9ng m\u1ed9t quy tr\u00ecnh cho ra nhi\u1ec1u s\u1ea3n ph\u1ea9m ch\u00ednh. Quy \u0111\u1ed5i t\u1ea5t c\u1ea3 v\u1ec1 s\u1ea3n ph\u1ea9m chu\u1ea9n theo h\u1ec7 s\u1ed1.<\/p>\n

T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a c\u1ea3 nh\u00f3m: 1.740.000.000 \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Products<\/td>\nS\u1ea3n l\u01b0\u1ee3ng<\/td>\nH\u1ec7 s\u1ed1<\/td>\nS\u1ea3n l\u01b0\u1ee3ng quy \u0111\u1ed5i<\/strong><\/td>\n<\/tr>\n<\/thead>\n
A<\/td>\n4.000<\/td>\n1,0<\/td>\n4.000<\/strong><\/td>\n<\/tr>\n
B<\/td>\n3.000<\/td>\n1,2<\/td>\n3.600<\/strong><\/td>\n<\/tr>\n
C<\/td>\n5.000<\/td>\n0,8<\/td>\n4.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n <\/td>\n11.600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u00e1 th\u00e0nh m\u1ed9t s\u1ea3n ph\u1ea9m chu\u1ea9n:<\/strong> 1.740.000.000 chia 11.600 b\u1eb1ng 150.000 \u0111\u1ed3ng<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Products<\/td>\nH\u1ec7 s\u1ed1<\/td>\nGi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/strong><\/td>\nS\u1ea3n l\u01b0\u1ee3ng<\/td>\nT\u1ed5ng gi\u00e1 th\u00e0nh<\/strong><\/td>\n<\/tr>\n<\/thead>\n
A<\/td>\n1,0<\/td>\n150.000<\/strong><\/td>\n4.000<\/td>\n600.000.000<\/strong><\/td>\n<\/tr>\n
B<\/td>\n1,2<\/td>\n180.000<\/strong><\/td>\n3.000<\/td>\n540.000.000<\/strong><\/td>\n<\/tr>\n
C<\/td>\n0,8<\/td>\n120.000<\/strong><\/td>\n5.000<\/td>\n600.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n1.740.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 4.000 c\u1ed9ng 3.600 c\u1ed9ng 4.000 b\u1eb1ng 11.600. 1.740.000.000 chia 11.600 b\u1eb1ng 150.000. 150.000 nh\u00e2n 1,2 b\u1eb1ng 180.000, nh\u00e2n 0,8 b\u1eb1ng 120.000. T\u1ed5ng gi\u00e1 th\u00e0nh ba lo\u1ea1i b\u1eb1ng 1.740.000.000. Kh\u1edbp.<\/p>\n

H\u1ec7 s\u1ed1 l\u1ea5y t\u1eeb \u0111\u00e2u:<\/strong> t\u1eeb \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 v\u00e0 c\u00f4ng lao \u0111\u1ed9ng c\u1ee7a t\u1eebng lo\u1ea1i so v\u1edbi s\u1ea3n ph\u1ea9m chu\u1ea9n. H\u1ec7 s\u1ed1 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 ph\u00ea duy\u1ec7t, kh\u00f4ng \u0111\u1eb7t c\u1ea3m t\u00ednh.<\/p>\n

V\u00ed d\u1ee5 3: ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7<\/h3>\n

D\u00f9ng khi nhi\u1ec1u s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i nh\u01b0ng kh\u00e1c quy c\u00e1ch, v\u00e0 doanh nghi\u1ec7p c\u00f3 gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c.<\/p>\n\n\n\n\n\n\n\n
Quy c\u00e1ch<\/td>\nGi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c \u0111\u01a1n v\u1ecb<\/td>\nS\u1ea3n l\u01b0\u1ee3ng<\/td>\nT\u1ed5ng gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c<\/strong><\/td>\n<\/tr>\n<\/thead>\n
L<\/td>\n100.000<\/td>\n6.000<\/td>\n600.000.000<\/strong><\/td>\n<\/tr>\n
M<\/td>\n120.000<\/td>\n4.000<\/td>\n480.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n <\/td>\n1.080.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf ph\u00e1t sinh: 1.188.000.000 \u0111\u1ed3ng.<\/strong><\/p>\n

T\u1ef7 l\u1ec7:<\/strong> 1.188.000.000 chia 1.080.000.000 b\u1eb1ng 110%<\/strong><\/p>\n\n\n\n\n\n\n\n
Quy c\u00e1ch<\/td>\n\u0110\u1ecbnh m\u1ee9c<\/td>\nT\u1ef7 l\u1ec7<\/td>\nGi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb<\/strong><\/td>\nS\u1ea3n l\u01b0\u1ee3ng<\/td>\nT\u1ed5ng gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf<\/strong><\/td>\n<\/tr>\n<\/thead>\n
L<\/td>\n100.000<\/td>\n110%<\/td>\n110.000<\/strong><\/td>\n6.000<\/td>\n660.000.000<\/strong><\/td>\n<\/tr>\n
M<\/td>\n120.000<\/td>\n110%<\/td>\n132.000<\/strong><\/td>\n4.000<\/td>\n528.000.000<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n1.188.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 600.000.000 c\u1ed9ng 480.000.000 b\u1eb1ng 1.080.000.000. 1.188 chia 1.080 b\u1eb1ng 1,10. 100.000 nh\u00e2n 110% b\u1eb1ng 110.000. 120.000 nh\u00e2n 110% b\u1eb1ng 132.000. 660.000.000 c\u1ed9ng 528.000.000 b\u1eb1ng 1.188.000.000. Kh\u1edbp.<\/p>\n

\u0110i\u1ec1u t\u1ef7 l\u1ec7 110% n\u00f3i ra:<\/strong> chi ph\u00ed th\u1ef1c t\u1ebf v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c 10%<\/strong>. \u0110\u00e2y l\u00e0 th\u00f4ng tin qu\u1ea3n tr\u1ecb, kh\u00f4ng ch\u1ec9 l\u00e0 b\u01b0\u1edbc t\u00ednh. T\u1ef7 l\u1ec7 n\u00e0y n\u00ean theo d\u00f5i qua c\u00e1c k\u1ef3, v\u00ec n\u00f3 cho bi\u1ebft s\u1ea3n xu\u1ea5t \u0111ang t\u1ed1t h\u01a1n hay k\u00e9m h\u01a1n \u0111\u1ecbnh m\u1ee9c.<\/p>\n

V\u00ed d\u1ee5 4: ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5<\/h3>\n

D\u00f9ng khi quy tr\u00ecnh cho ra c\u1ea3 s\u1ea3n ph\u1ea9m ch\u00ednh v\u00e0 s\u1ea3n ph\u1ea9m ph\u1ee5.<\/p>\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3, sau khi t\u00ednh d\u1edf dang<\/td>\n1.500.000.000<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5 thu h\u1ed3i<\/td>\n(60.000.000)<\/td>\n<\/tr>\n
T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00ednh<\/strong><\/td>\n1.440.000.000<\/strong><\/td>\n<\/tr>\n
S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ch\u00ednh ho\u00e0n th\u00e0nh<\/td>\n9.000 s\u1ea3n ph\u1ea9m<\/strong><\/td>\n<\/tr>\n
Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ch\u00ednh<\/strong><\/td>\n160.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 1.500.000.000 tr\u1eeb 60.000.000 b\u1eb1ng 1.440.000.000. Chia 9.000 ra 160.000 \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5 x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o:<\/strong> theo gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf tr\u1eeb chi ph\u00ed b\u00e1n, ho\u1eb7c theo gi\u00e1 \u01b0\u1edbc t\u00ednh n\u1ebfu ch\u01b0a b\u00e1n. C\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea3i ghi v\u00e0o quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 gi\u1eef nh\u1ea5t qu\u00e1n.<\/p>\n

Hai ph\u01b0\u01a1ng ph\u00e1p c\u00f2n l\u1ea1i<\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/strong> T\u1eadp h\u1ee3p chi ph\u00ed ri\u00eang cho t\u1eebng \u0111\u01a1n, t\u00ednh gi\u00e1 th\u00e0nh khi \u0111\u01a1n ho\u00e0n th\u00e0nh. \u0110\u01a1n ch\u01b0a xong th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed l\u00e0 d\u1edf dang. Ph\u00f9 h\u1ee3p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n, m\u1ed7i \u0111\u01a1n kh\u00e1c nhau.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u01b0\u1edbc.<\/strong> T\u00ednh gi\u00e1 th\u00e0nh b\u00e1n th\u00e0nh ph\u1ea9m c\u1ee7a t\u1eebng giai \u0111o\u1ea1n, chuy\u1ec3n sang giai \u0111o\u1ea1n sau l\u00e0m chi ph\u00ed \u0111\u1ea7u v\u00e0o. Ph\u00f9 h\u1ee3p quy tr\u00ecnh qua nhi\u1ec1u giai \u0111o\u1ea1n n\u1ed1i ti\u1ebfp.<\/p>\n

Hai ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u1ea7n theo d\u00f5i chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u01a1n ho\u1eb7c t\u1eebng giai \u0111o\u1ea1n, n\u00ean th\u01b0\u1eddng c\u1ea7n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3.<\/p>\n

Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\u0110\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t c\u1ee7a b\u1ea1n<\/td>\nPh\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p<\/td>\n<\/tr>\n<\/thead>\n
M\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n<\/td>\nGi\u1ea3n \u0111\u01a1n<\/strong><\/td>\n<\/tr>\n
C\u00f9ng quy tr\u00ecnh ra nhi\u1ec1u s\u1ea3n ph\u1ea9m ch\u00ednh kh\u00e1c nhau<\/td>\nH\u1ec7 s\u1ed1<\/strong><\/td>\n<\/tr>\n
Nhi\u1ec1u quy c\u00e1ch c\u1ee7a c\u00f9ng m\u1ed9t lo\u1ea1i, c\u00f3 \u0111\u1ecbnh m\u1ee9c<\/td>\nT\u1ef7 l\u1ec7<\/strong><\/td>\n<\/tr>\n
C\u00f3 s\u1ea3n ph\u1ea9m ph\u1ee5 thu h\u1ed3i \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb<\/td>\nLo\u1ea1i tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5<\/strong><\/td>\n<\/tr>\n
S\u1ea3n xu\u1ea5t theo \u0111\u01a1n h\u00e0ng, m\u1ed7i \u0111\u01a1n kh\u00e1c nhau<\/td>\n\u0110\u01a1n \u0111\u1eb7t h\u00e0ng<\/strong><\/td>\n<\/tr>\n
Quy tr\u00ecnh nhi\u1ec1u giai \u0111o\u1ea1n n\u1ed1i ti\u1ebfp<\/td>\nPh\u00e2n b\u01b0\u1edbc<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc ch\u1ecdn:<\/strong> c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/strong>, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n m\u00e0 d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n th\u00ec kh\u00f4ng bi\u1ebft \u0111\u01a1n n\u00e0o l\u00e3i \u0111\u01a1n n\u00e0o l\u1ed7.<\/p>\n

C\u00f3 th\u1ec3 d\u00f9ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p c\u00f9ng l\u00fac<\/strong> cho c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m kh\u00e1c nhau trong c\u00f9ng doanh nghi\u1ec7p.<\/p>\n

Ph\u00e9p ki\u1ec3m tra cu\u1ed1i c\u00f9ng<\/h2>\n

Sau khi t\u00ednh xong, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 154 ph\u1ea3i b\u1eb1ng chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 \u0111\u00e3 \u0111\u00e1nh gi\u00e1<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nC\u00e1ch t\u00ednh<\/td>\n<\/tr>\n<\/thead>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 154<\/td>\nChi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n
C\u1ed9ng ph\u00e1t sinh trong k\u1ef3<\/td>\nK\u1ebft chuy\u1ec3n t\u1eeb 621, 622, 627<\/td>\n<\/tr>\n
Tr\u1eeb k\u1ebft chuy\u1ec3n sang 155<\/td>\nT\u1ed5ng gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/td>\n<\/tr>\n
B\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 154<\/strong><\/td>\nPh\u1ea3i kh\u1edbp chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 \u0111\u00e3 \u0111\u00e1nh gi\u00e1<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai con s\u1ed1 l\u1ec7ch nhau ngh\u0129a l\u00e0 c\u00f3 l\u1ed7i \u1edf \u0111\u00e2u \u0111\u00f3, th\u01b0\u1eddng l\u00e0 \u1edf b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 d\u1edf dang ho\u1eb7c b\u01b0\u1edbc k\u1ebft chuy\u1ec3n.<\/p>\n

\"\"<\/p>\n

S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
B\u1ecf b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 d\u1edf dang<\/strong>, coi to\u00e0n b\u1ed9 chi ph\u00ed l\u00e0 gi\u00e1 th\u00e0nh<\/td>\nGi\u00e1 th\u00e0nh cao gi\u1ea3 k\u1ef3 n\u00e0y, th\u1ea5p gi\u1ea3 k\u1ef3 sau<\/td>\n<\/tr>\n
\u0110\u01b0a chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c qu\u1ea3n l\u00fd v\u00e0o 627<\/strong><\/td>\nGi\u00e1 th\u00e0nh cao sai, h\u00e0ng t\u1ed3n kho b\u1ecb th\u1ed5i ph\u1ed3ng<\/td>\n<\/tr>\n
Kh\u00f4ng m\u1edf chi ti\u1ebft 154 theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/td>\nKh\u00f4ng bi\u1ebft s\u1ea3n ph\u1ea9m n\u00e0o l\u00e3i, s\u1ea3n ph\u1ea9m n\u00e0o l\u1ed7<\/td>\n<\/tr>\n
\u0110\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung gi\u1eefa c\u00e1c k\u1ef3<\/strong><\/td>\nGi\u00e1 th\u00e0nh kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n
Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng kh\u1edbp \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t<\/strong><\/td>\nS\u1ed1 t\u00ednh ra \u0111\u00fang v\u1ec1 m\u1eb7t s\u1ed1 h\u1ecdc nh\u01b0ng v\u00f4 d\u1ee5ng cho qu\u1ea3n tr\u1ecb<\/td>\n<\/tr>\n
Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 154 v\u1edbi d\u1edf dang \u0111\u00e3 \u0111\u00e1nh gi\u00e1<\/strong><\/td>\nSai s\u00f3t kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i \u0111\u1ea7u ti\u00ean l\u00e0 l\u1ed7i l\u00e0m sai l\u1ee3i nhu\u1eadn theo hai chi\u1ec1u:<\/strong> k\u1ef3 n\u00e0y gi\u00e1 th\u00e0nh cao n\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p, k\u1ef3 sau ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

T\u00ednh gi\u00e1 th\u00e0nh tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Ba vi\u1ec7c kh\u00f3 l\u00e0m b\u1eb1ng b\u1ea3ng t\u00ednh khi quy m\u00f4 t\u0103ng: chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u00e2n b\u1ed5 nhi\u1ec1u ti\u00eau th\u1ee9c, v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1edf dang qua nhi\u1ec1u k\u1ef3.<\/p>\n

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