{"id":17780,"date":"2026-07-25T17:13:42","date_gmt":"2026-07-25T10:13:42","guid":{"rendered":"https:\/\/arito.vn\/?p=17780"},"modified":"2026-09-30T15:24:08","modified_gmt":"2026-09-30T08:24:08","slug":"ke-toan-gia-thanh-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-gia-thanh-la-gi\/","title":{"rendered":"K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c, ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch v\u00e0 m\u1ee9c l\u01b0\u01a1ng"},"content":{"rendered":"

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi t\u00ednh ra m\u1ed9t con s\u1ed1 r\u1ed3i chuy\u1ec3n cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. N\u1ebfu ch\u1ec9 l\u00e0m \u0111\u1ebfn \u0111\u00f3 th\u00ec ph\u1ea7n m\u1ec1m l\u00e0m \u0111\u01b0\u1ee3c.<\/p>\n

Ph\u1ea7n t\u1ea1o ra gi\u00e1 tr\u1ecb c\u1ee7a ngh\u1ec1 n\u00e0y l\u00e0 tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u: chi ph\u00ed th\u1ef1c t\u1ebf l\u1ec7ch \u0111\u1ecbnh m\u1ee9c bao nhi\u00eau, v\u00e0 l\u1ec7ch v\u00ec l\u01b0\u1ee3ng hay v\u00ec gi\u00e1.<\/strong><\/p>\n

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh l\u00e0 ai?<\/h2>\n

L\u00e0 ng\u01b0\u1eddi t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, v\u00e0 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ecbnh m\u1ee9c.<\/p>\n

\"\"<\/p>\n

Ph\u00e2n bi\u1ec7t v\u1edbi ba v\u1ecb tr\u00ed li\u00ean quan<\/h2>\n\n\n\n\n\n\n\n\n
V\u1ecb tr\u00ed<\/td>\nPh\u1ea1m vi<\/td>\nS\u1ea3n ph\u1ea9m c\u00f4ng vi\u1ec7c<\/td>\n<\/tr>\n<\/thead>\n
K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/strong><\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh<\/td>\nGi\u00e1 th\u00e0nh t\u1eebng s\u1ea3n ph\u1ea9m, v\u00e0 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch so v\u1edbi \u0111\u1ecbnh m\u1ee9c<\/strong><\/td>\n<\/tr>\n
K\u1ebf to\u00e1n kho<\/td>\nNh\u1eadp xu\u1ea5t t\u1ed3n, gi\u00e1 xu\u1ea5t kho<\/td>\nS\u1ed5 kho, b\u00e1o c\u00e1o t\u1ed3n kho<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/td>\nTo\u00e0n doanh nghi\u1ec7p<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu\u1ebf<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/td>\nTo\u00e0n doanh nghi\u1ec7p, h\u01b0\u1edbng qu\u1ea3n tr\u1ecb<\/td>\nB\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba \u0111i\u1ec3m d\u1ec5 nh\u1ea7m:<\/strong><\/p>\n

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n kho.<\/strong> K\u1ebf to\u00e1n kho qu\u1ea3n l\u00fd s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 xu\u1ea5t kho. K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh d\u00f9ng s\u1ed1 li\u1ec7u \u0111\u00f3 \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh nh\u1eadn s\u1ed1 li\u1ec7u t\u1eeb nhi\u1ec1u ph\u1ea7n h\u00e0nh<\/strong> v\u00e0 giao k\u1ebft qu\u1ea3 cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed \u1edf gi\u1eefa, n\u00ean ph\u1ee5 thu\u1ed9c ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1 li\u1ec7u c\u1ee7a ng\u01b0\u1eddi kh\u00e1c nhi\u1ec1u h\u01a1n c\u00e1c v\u1ecb tr\u00ed kh\u00e1c.<\/p>\n

\u1ede doanh nghi\u1ec7p nh\u1ecf, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ki\u00eam lu\u00f4n gi\u00e1 th\u00e0nh.<\/strong> Khi quy m\u00f4 s\u1ea3n xu\u1ea5t t\u0103ng, \u0111\u00e2y l\u00e0 v\u1ecb tr\u00ed c\u1ea7n t\u00e1ch ra s\u1edbm, v\u00ec c\u00f4ng vi\u1ec7c mang t\u00ednh chuy\u00ean m\u00f4n ri\u00eang.<\/p>\n

B\u1ea3y vi\u1ec7c ch\u00ednh<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
#<\/td>\nVi\u1ec7c<\/td>\nT\u1ea7n su\u1ea5t<\/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>\nH\u1eb1ng ng\u00e0y<\/td>\n<\/tr>\n
2<\/strong><\/td>\nKi\u1ec3m tra \u0111\u1ecbnh m\u1ee9c<\/strong> ti\u00eau hao v\u1eadt t\u01b0 v\u00e0 c\u00f4ng lao \u0111\u1ed9ng c\u00f2n ph\u00f9 h\u1ee3p kh\u00f4ng<\/td>\nH\u1eb1ng k\u1ef3 ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i<\/td>\n<\/tr>\n
3<\/strong><\/td>\nPh\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong> theo ti\u00eau th\u1ee9c \u0111\u00e3 quy \u0111\u1ecbnh<\/td>\nCu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
4<\/strong><\/td>\n\u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang<\/strong> cu\u1ed1i k\u1ef3<\/td>\nCu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
5<\/strong><\/td>\nT\u00ednh gi\u00e1 th\u00e0nh<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p<\/td>\nCu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
6<\/strong><\/td>\nPh\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/strong> th\u1ef1c t\u1ebf so v\u1edbi \u0111\u1ecbnh m\u1ee9c<\/td>\nCu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
7<\/strong><\/td>\nL\u1eadp b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh<\/strong> ph\u1ee5c v\u1ee5 quy\u1ebft \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3<\/td>\nCu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c s\u1ed1 6 l\u00e0 vi\u1ec7c ph\u00e2n bi\u1ec7t ngh\u1ec1 n\u00e0y v\u1edbi vi\u1ec7c nh\u1eadp li\u1ec7u.<\/strong> N\u0103m vi\u1ec7c \u0111\u1ea7u cho ra con s\u1ed1, vi\u1ec7c th\u1ee9 s\u00e1u cho ra c\u00e2u tr\u1ea3 l\u1eddi.<\/p>\n

Vi\u1ec7c s\u1ed1 2 hay b\u1ecb b\u1ecf.<\/strong> \u0110\u1ecbnh m\u1ee9c l\u1eadp m\u1ed9t l\u1ea7n r\u1ed3i \u0111\u1ec3 nguy\u00ean nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c so s\u00e1nh th\u1ef1c t\u1ebf v\u1edbi \u0111\u1ecbnh m\u1ee9c m\u1ea5t \u00fd ngh\u0129a, v\u00ec \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 l\u1ea1c h\u1eadu.<\/p>\n

L\u1ecbch c\u00f4ng vi\u1ec7c<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Khi n\u00e0o<\/td>\nVi\u1ec7c<\/td>\n<\/tr>\n<\/thead>\n
H\u1eb1ng ng\u00e0y<\/strong><\/td>\nKi\u1ec3m tra ch\u1ee9ng t\u1eeb xu\u1ea5t v\u1eadt t\u01b0 cho s\u1ea3n xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u1edbi l\u1ec7nh s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n
H\u1eb1ng ng\u00e0y<\/strong><\/td>\nKi\u1ec3m tra b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 ch\u1ee9ng t\u1eeb nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n
H\u1eb1ng tu\u1ea7n<\/strong><\/td>\nR\u00e0 so\u00e1t ch\u00eanh l\u1ec7ch ti\u00eau hao v\u1eadt t\u01b0 so v\u1edbi \u0111\u1ecbnh m\u1ee9c, h\u1ecfi ngay khi l\u1ec7ch l\u1edbn<\/td>\n<\/tr>\n
Cu\u1ed1i th\u00e1ng<\/strong><\/td>\n\u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho v\u1edbi b\u00e1o c\u00e1o s\u1ea3n xu\u1ea5t<\/td>\n<\/tr>\n
Cu\u1ed1i th\u00e1ng<\/strong><\/td>\nPh\u00e2n b\u1ed5 chi ph\u00ed chung, \u0111\u00e1nh gi\u00e1 d\u1edf dang, t\u00ednh gi\u00e1 th\u00e0nh<\/td>\n<\/tr>\n
Cu\u1ed1i th\u00e1ng<\/strong><\/td>\nPh\u00e2n t\u00edch ch\u00eanh l\u1ec7ch, l\u1eadp b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh<\/td>\n<\/tr>\n
Cu\u1ed1i th\u00e1ng<\/strong><\/td>\n\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 154 v\u1edbi d\u1edf dang \u0111\u00e3 \u0111\u00e1nh gi\u00e1<\/strong><\/td>\n<\/tr>\n
H\u1eb1ng qu\u00fd<\/strong><\/td>\nR\u00e0 so\u00e1t \u0111\u1ecbnh m\u1ee9c, \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u1ea7n<\/td>\n<\/tr>\n
Cu\u1ed1i n\u0103m<\/strong><\/td>\nTham gia ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 d\u1edf dang cu\u1ed1i n\u0103m, r\u00e0 so\u00e1t d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c r\u00e0 so\u00e1t ch\u00eanh l\u1ec7ch h\u1eb1ng tu\u1ea7n \u0111\u00e1ng gi\u00e1 h\u01a1n vi\u1ec7c ch\u1edd cu\u1ed1i th\u00e1ng.<\/strong> L\u1ec7ch ti\u00eau hao v\u1eadt t\u01b0 ph\u00e1t hi\u1ec7n trong tu\u1ea7n c\u00f2n h\u1ecfi \u0111\u01b0\u1ee3c ca s\u1ea3n xu\u1ea5t n\u00e0o, ph\u00e1t hi\u1ec7n sau m\u1ed9t th\u00e1ng th\u00ec kh\u00f4ng ai nh\u1edb.<\/p>\n

\"\"<\/p>\n

Ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u00e1 th\u00e0nh<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n l\u00f5i c\u1ee7a ngh\u1ec1 v\u00e0 l\u00e0 ph\u1ea7n b\u00e0i d\u1ea1ng n\u00e0y h\u1ea7u nh\u01b0 lu\u00f4n thi\u1ebfu.<\/p>\n

Nguy\u00ean t\u1eafc: t\u00e1ch ch\u00eanh l\u1ec7ch th\u00e0nh hai nguy\u00ean nh\u00e2n<\/h3>\n

Chi ph\u00ed th\u1ef1c t\u1ebf l\u1ec7ch \u0111\u1ecbnh m\u1ee9c c\u00f3 th\u1ec3 v\u00ec d\u00f9ng nhi\u1ec1u h\u01a1n<\/strong> ho\u1eb7c v\u00ec gi\u00e1 cao h\u01a1n<\/strong>. Hai nguy\u00ean nh\u00e2n n\u00e0y thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a hai b\u1ed9 ph\u1eadn kh\u00e1c nhau, n\u00ean ph\u1ea3i t\u00e1ch ra.<\/p>\n\n\n\n\n\n\n
Lo\u1ea1i ch\u00eanh l\u1ec7ch<\/td>\nNguy\u00ean nh\u00e2n<\/td>\nB\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng<\/strong><\/td>\nD\u00f9ng nhi\u1ec1u ho\u1eb7c \u00edt h\u01a1n \u0111\u1ecbnh m\u1ee9c<\/td>\nProduction<\/strong><\/td>\n<\/tr>\n
Ch\u00eanh l\u1ec7ch gi\u00e1<\/strong><\/td>\n\u0110\u01a1n gi\u00e1 mua cao ho\u1eb7c th\u1ea5p h\u01a1n \u0111\u1ecbnh m\u1ee9c<\/td>\nMua h\u00e0ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00e2y l\u00e0 l\u00fd do vi\u1ec7c t\u00e1ch hai lo\u1ea1i ch\u00eanh l\u1ec7ch quan tr\u1ecdng:<\/strong> kh\u00f4ng t\u00e1ch th\u00ec cu\u1ed9c h\u1ecdp cu\u1ed1i th\u00e1ng ch\u1ec9 c\u00f2n l\u00e0 tranh c\u00e3i v\u1ec1 con s\u1ed1 t\u1ed5ng, v\u00e0 kh\u00f4ng ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

V\u00ed d\u1ee5 t\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

\u0110\u1ecbnh m\u1ee9c cho m\u1ed9t s\u1ea3n ph\u1ea9m:<\/strong> 2 kg th\u00e9p, \u0111\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c 20.000 \u0111\u1ed3ng m\u1ed9t kg, t\u1ee9c 40.000 \u0111\u1ed3ng m\u1ed9t s\u1ea3n ph\u1ea9m<\/strong>.<\/p>\n

Th\u1ef1c t\u1ebf trong k\u1ef3:<\/strong> s\u1ea3n xu\u1ea5t 10.000 s\u1ea3n ph\u1ea9m, d\u00f9ng 21.000 kg<\/strong> th\u00e9p, \u0111\u01a1n gi\u00e1 th\u1ef1c t\u1ebf 21.000 \u0111\u1ed3ng m\u1ed9t kg<\/strong>.<\/p>\n

B\u01b0\u1edbc 1: t\u00ednh t\u1ed5ng ch\u00eanh l\u1ec7ch<\/strong><\/p>\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
Chi ph\u00ed theo \u0111\u1ecbnh m\u1ee9c<\/td>\n10.000 nh\u00e2n 40.000<\/td>\n400.000.000<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed th\u1ef1c t\u1ebf<\/td>\n21.000 kg nh\u00e2n 21.000<\/td>\n441.000.000<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng ch\u00eanh l\u1ec7ch<\/strong><\/td>\n <\/td>\n41.000.000 b\u1ea5t l\u1ee3i<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 2: t\u00e1ch hai lo\u1ea1i ch\u00eanh l\u1ec7ch<\/strong><\/p>\n

L\u01b0\u1ee3ng th\u00e9p theo \u0111\u1ecbnh m\u1ee9c cho 10.000 s\u1ea3n ph\u1ea9m: 10.000 nh\u00e2n 2 b\u1eb1ng 20.000 kg<\/strong><\/p>\n\n\n\n\n\n\n\n
Lo\u1ea1i ch\u00eanh l\u1ec7ch<\/td>\nC\u00e1ch t\u00ednh<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\nThu\u1ed9c v\u1ec1<\/td>\n<\/tr>\n<\/thead>\n
Ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng<\/strong><\/td>\n(21.000 kg tr\u1eeb 20.000 kg) nh\u00e2n \u0111\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c 20.000<\/td>\n20.000.000<\/strong><\/td>\nProduction<\/strong><\/td>\n<\/tr>\n
Ch\u00eanh l\u1ec7ch gi\u00e1<\/strong><\/td>\n21.000 kg th\u1ef1c d\u00f9ng nh\u00e2n (21.000 tr\u1eeb 20.000)<\/td>\n21.000.000<\/strong><\/td>\nMua h\u00e0ng<\/strong><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/td>\n <\/td>\n41.000.000<\/strong><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 20.000.000 c\u1ed9ng 21.000.000 b\u1eb1ng 41.000.000, kh\u1edbp v\u1edbi t\u1ed5ng ch\u00eanh l\u1ec7ch \u1edf b\u01b0\u1edbc 1.<\/p>\n

K\u1ebft lu\u1eadn \u0111\u1ecdc ra t\u1eeb v\u00ed d\u1ee5<\/h3>\n

Kh\u00f4ng n\u00f3i \u201cchi ph\u00ed v\u1eadt t\u01b0 v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c 41 tri\u1ec7u\u201d.<\/strong> N\u00f3i:<\/p>\n

S\u1ea3n xu\u1ea5t d\u00f9ng v\u01b0\u1ee3t 1.000 kg th\u00e9p so v\u1edbi \u0111\u1ecbnh m\u1ee9c, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20 tri\u1ec7u \u0111\u1ed3ng.<\/strong> C\u00e2u h\u1ecfi ti\u1ebfp theo cho s\u1ea3n xu\u1ea5t: hao h\u1ee5t t\u0103ng, thi\u1ebft b\u1ecb c\u00f3 v\u1ea5n \u0111\u1ec1, hay \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 l\u1ea1c h\u1eadu.<\/p>\n

Mua h\u00e0ng mua v\u1edbi gi\u00e1 cao h\u01a1n \u0111\u1ecbnh m\u1ee9c 1.000 \u0111\u1ed3ng m\u1ed9t kg, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21 tri\u1ec7u \u0111\u1ed3ng.<\/strong> C\u00e2u h\u1ecfi ti\u1ebfp theo cho mua h\u00e0ng: gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u0103ng, hay \u0111\u1ed5i nh\u00e0 cung c\u1ea5p, hay mua g\u1ea5p n\u00ean ch\u1ecbu gi\u00e1 cao.<\/p>\n

Hai c\u00e2u h\u1ecfi n\u00e0y d\u1eabn t\u1edbi hai h\u00e0nh \u0111\u1ed9ng kh\u00e1c nhau. Con s\u1ed1 t\u1ed5ng 41 tri\u1ec7u kh\u00f4ng d\u1eabn t\u1edbi h\u00e0nh \u0111\u1ed9ng n\u00e0o.<\/p>\n

L\u01b0u \u00fd v\u1ec1 ch\u00eanh l\u1ec7ch c\u00f3 l\u1ee3i<\/h3>\n

Ch\u00eanh l\u1ec7ch c\u00f3 l\u1ee3i<\/strong> c\u0169ng c\u1ea7n gi\u1ea3i th\u00edch, kh\u00f4ng ch\u1ec9 ch\u00eanh l\u1ec7ch b\u1ea5t l\u1ee3i.<\/p>\n

D\u00f9ng \u00edt v\u1eadt t\u01b0 h\u01a1n \u0111\u1ecbnh m\u1ee9c c\u00f3 th\u1ec3 l\u00e0 do s\u1ea3n xu\u1ea5t hi\u1ec7u qu\u1ea3 h\u01a1n, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0 do gi\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng<\/strong> ho\u1eb7c do \u0111\u1ecbnh m\u1ee9c \u0111\u1eb7t qu\u00e1 cao<\/strong>. C\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p sau \u0111\u1ec1u l\u00e0 v\u1ea5n \u0111\u1ec1.<\/p>\n

K\u1ef9 n\u0103ng c\u1ea7n c\u00f3<\/h2>\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nC\u1ee5 th\u1ec3<\/td>\nV\u00ec sao c\u1ea7n<\/td>\n<\/tr>\n<\/thead>\n
Hi\u1ec3u quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/strong><\/td>\nBi\u1ebft s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c l\u00e0m ra qua nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/td>\nKh\u00f4ng hi\u1ec3u quy tr\u00ecnh th\u00ec kh\u00f4ng bi\u1ebft \u0111\u1eb7t \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh \u1edf \u0111\u00e2u<\/td>\n<\/tr>\n
\u0110\u1ecdc \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c v\u00e0 b\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt<\/strong><\/td>\n\u0110\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, \u0111\u1ecbnh m\u1ee9c c\u00f4ng lao \u0111\u1ed9ng<\/td>\n\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/td>\n<\/tr>\n
Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/strong><\/td>\nT\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5, \u0111\u00e1nh gi\u00e1 d\u1edf dang, s\u00e1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh<\/td>\nN\u1ec1n chuy\u00ean m\u00f4n<\/td>\n<\/tr>\n
Ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/strong><\/td>\nT\u00e1ch ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng v\u00e0 ch\u00eanh l\u1ec7ch gi\u00e1<\/td>\nK\u1ef9 n\u0103ng t\u1ea1o ra gi\u00e1 tr\u1ecb c\u1ee7a ngh\u1ec1<\/strong><\/td>\n<\/tr>\n
X\u1eed l\u00fd d\u1eef li\u1ec7u<\/strong><\/td>\nTh\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m v\u00e0 c\u00f4ng c\u1ee5 b\u1ea3ng t\u00ednh \u1edf m\u1ee9c d\u1eef li\u1ec7u l\u1edbn<\/td>\nKh\u1ed1i l\u01b0\u1ee3ng \u0111\u1ed1i chi\u1ebfu h\u1eb1ng th\u00e1ng l\u1edbn<\/td>\n<\/tr>\n
Trao \u0111\u1ed5i v\u1edbi b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t<\/strong><\/td>\n\u0110\u1eb7t c\u00e2u h\u1ecfi \u0111\u00fang v\u1ec1 ch\u00eanh l\u1ec7ch m\u00e0 kh\u00f4ng th\u00e0nh \u0111\u1ed1i \u0111\u1ea7u<\/td>\nS\u1ed1 li\u1ec7u ch\u1ec9 c\u00f3 \u00edch khi s\u1ea3n xu\u1ea5t gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ef9 n\u0103ng cu\u1ed1i c\u00f9ng hay b\u1ecb b\u1ecf kh\u1ecfi m\u1ecdi danh s\u00e1ch<\/strong> nh\u01b0ng l\u00e0 k\u1ef9 n\u0103ng quy\u1ebft \u0111\u1ecbnh trong th\u1ef1c t\u1ebf. K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh l\u00e0m vi\u1ec7c v\u1edbi b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t h\u1eb1ng tu\u1ea7n, v\u00e0 c\u00e1ch \u0111\u1eb7t c\u00e2u h\u1ecfi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi th\u1eadt hay kh\u00f4ng.<\/p>\n

K\u1ef9 n\u0103ng th\u1ee9 hai l\u00e0 k\u1ef9 n\u0103ng ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh v\u1edbi c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n kh\u00e1c.<\/strong> Kh\u00f4ng \u0111\u1ecdc \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c th\u00ec kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c quan tr\u1ecdng nh\u1ea5t.<\/p>\n

\"\"<\/p>\n

M\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/h2>\n\n\n\n\n\n\n\n
Kinh nghi\u1ec7m<\/td>\nM\u1ee9c tham kh\u1ea3o<\/td>\n<\/tr>\n<\/thead>\n
M\u1edbi v\u00e0o ngh\u1ec1, d\u01b0\u1edbi 2 n\u0103m<\/td>\n9 \u0111\u1ebfn 13 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n
2 \u0111\u1ebfn 5 n\u0103m, t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh v\u00e0 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/td>\n13 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n
Tr\u00ean 5 n\u0103m, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p ho\u1eb7c nhi\u1ec1u nh\u00e0 m\u00e1y<\/td>\n20 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai y\u1ebfu t\u1ed1 t\u1ea1o ch\u00eanh l\u1ec7ch l\u1edbn nh\u1ea5t<\/strong>, kh\u00f4ng ph\u1ea3i s\u1ed1 n\u0103m kinh nghi\u1ec7m:<\/p>\n

L\u00e0m \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch, kh\u00f4ng ch\u1ec9 t\u00ednh ra gi\u00e1 th\u00e0nh.<\/strong> \u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n.<\/p>\n

L\u00e0m \u0111\u01b0\u1ee3c \u1edf quy tr\u00ecnh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p:<\/strong> nhi\u1ec1u giai \u0111o\u1ea1n, s\u1ea3n xu\u1ea5t theo \u0111\u01a1n, ho\u1eb7c c\u00f3 s\u1ea3n ph\u1ea9m ph\u1ee5. Ba tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u00f2i h\u1ecfi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00f3 h\u01a1n.<\/p>\n

M\u1ee9c l\u01b0\u01a1ng mang t\u00ednh tham kh\u1ea3o, thay \u0111\u1ed5i theo \u0111\u1ecba b\u00e0n, ng\u00e0nh v\u00e0 quy m\u00f4 doanh nghi\u1ec7p.<\/p>\n

L\u1ed9 tr\u00ecnh ngh\u1ec1<\/h2>\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nV\u1ecb tr\u00ed<\/td>\n\u0110i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u00ean<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nK\u1ebf to\u00e1n kho ho\u1eb7c k\u1ebf to\u00e1n v\u1eadt t\u01b0<\/td>\nHi\u1ec3u ch\u1ee9ng t\u1eeb v\u00e0 lu\u1ed3ng v\u1eadt t\u01b0<\/td>\n<\/tr>\n
2<\/td>\nK\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/strong><\/td>\nT\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh v\u00e0 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/td>\n<\/tr>\n
3<\/td>\nK\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ho\u1eb7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/td>\nM\u1edf r\u1ed9ng sang to\u00e0n doanh nghi\u1ec7p<\/td>\n<\/tr>\n
4<\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/td>\n\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng ch\u1ec9 v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m t\u1ed1t sang k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong>, v\u00ec hai v\u1ecb tr\u00ed d\u00f9ng c\u00f9ng m\u1ed9t c\u00e1ch ngh\u0129: so th\u1ef1c t\u1ebf v\u1edbi k\u1ebf ho\u1ea1ch, t\u00e1ch nguy\u00ean nh\u00e2n, quy tr\u00e1ch nhi\u1ec7m.<\/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
Ch\u1ec9 t\u00ednh ra gi\u00e1 th\u00e0nh, kh\u00f4ng ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch<\/strong><\/td>\nL\u00e0m \u0111\u01b0\u1ee3c n\u1eeda vi\u1ec7c, v\u00e0 n\u1eeda c\u00f2n l\u1ea1i m\u1edbi l\u00e0 ph\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n
Kh\u00f4ng t\u00e1ch ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng v\u00e0 ch\u00eanh l\u1ec7ch gi\u00e1<\/strong><\/td>\nKh\u00f4ng quy \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m, cu\u1ed9c h\u1ecdp th\u00e0nh tranh c\u00e3i con s\u1ed1 t\u1ed5ng<\/td>\n<\/tr>\n
Kh\u00f4ng r\u00e0 so\u00e1t \u0111\u1ecbnh m\u1ee9c<\/strong><\/td>\n\u0110\u1ecbnh m\u1ee9c l\u1ea1c h\u1eadu l\u00e0m m\u1ecdi ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch m\u1ea5t \u00fd ngh\u0129a<\/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
B\u1ecf qua ch\u00eanh l\u1ec7ch c\u00f3 l\u1ee3i<\/strong><\/td>\nB\u1ecf l\u1ee1 d\u1ea5u hi\u1ec7u gi\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c \u0111\u1ecbnh m\u1ee9c \u0111\u1eb7t qu\u00e1 cao<\/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<\/tbody>\n<\/table>\n

C\u00f4ng c\u1ee5 cho k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/h2>\n

Ngh\u1ec1 n\u00e0y ph\u1ee5 thu\u1ed9c ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1 li\u1ec7u c\u1ee7a nhi\u1ec1u b\u1ed9 ph\u1eadn: kho, s\u1ea3n xu\u1ea5t, nh\u00e2n s\u1ef1, mua h\u00e0ng. Khi m\u1ed7i b\u1ed9 ph\u1eadn d\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng r\u1eddi, ph\u1ea7n l\u1edbn th\u1eddi gian c\u1ee7a k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh l\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/p>\n

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