{"id":4355,"date":"2023-11-22T11:15:38","date_gmt":"2023-11-22T04:15:38","guid":{"rendered":"https:\/\/cvelec.com\/?p=4355"},"modified":"2024-01-29T18:19:01","modified_gmt":"2024-01-29T11:19:01","slug":"ke-toan-cac-cach-tinh-gia-thanh-san-pham-bai-tap-co-loi-giai","status":"publish","type":"post","link":"https:\/\/cvelec.com\/ke-toan-cac-cach-tinh-gia-thanh-san-pham-bai-tap-co-loi-giai\/","title":{"rendered":"[K\u1ebf To\u00e1n] C\u00e1c C\u00e1ch T\u00ednh Gi\u00e1 Th\u00e0nh S\u1ea3n Ph\u1ea9m \u2013 B\u00e0i T\u1eadp C\u00f3 L\u1eddi Gi\u1ea3i"},"content":{"rendered":"\n\n\n<p><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong>&nbsp;l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh c\u00f4ng hay th\u1ea5t b\u1ea1i c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m r\u1ea5t quan tr\u1ecdng trong chi\u1ebfn l\u1ef1c kinh doanh b\u1edfi n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, c\u1ea1nh tranh v\u00e0 kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng bi\u1ebft c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 khoa h\u1ecdc.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y&nbsp;s\u1ebd gi\u1edbi thi\u1ec7u cho b\u1ea1n ba c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay, \u0111\u00f3 l\u00e0: <strong><em>c\u00e1ch t\u00ednh theo chi ph\u00ed, c\u00e1ch t\u00ednh theo gi\u00e1 tr\u1ecb v\u00e0 c\u00e1ch t\u00ednh theo th\u1ecb tr\u01b0\u1eddng<\/em><\/strong>. B\u00ean c\u1ea1nh \u0111\u00f3, b\u00e0i t\u1eadp t\u00ednh gi\u00e1 th\u00e0nh c\u00f3 l\u1eddi gi\u1ea3i s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">1.1 Kh\u00e1i ni\u1ec7m gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong>&nbsp;l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong kinh doanh, v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn, c\u1ea1nh tranh v\u00e0 ti\u00eau th\u1ee5 c\u1ee7a s\u1ea3n ph\u1ea9m. C\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cGi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u1ee7a to\u00e0n b\u1ed9 nh\u1eefng hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng v\u1eadt h\u00f3a li\u00ean quan \u0111\u1ebfn kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c, s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u1ef3. C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh g\u1ed3m: ph\u00e1t sinh trong k\u1ef3, k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u1ef3 s\u1ebd t\u1ea1o n\u00ean ch\u1ec9 ti\u00eau gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.\u201d&nbsp;c\u00e1ch&nbsp;t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">1.2 Ph\u00e2n lo\u1ea1i gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/mark><\/strong><\/h3>\n\n\n\n<p>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nhi\u1ec1u c\u00e1ch kh\u00e1c nhau, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo chi ph\u00ed c\u1ea5u th\u00e0nh trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, theo c\u01a1 s\u1edf t\u00ednh to\u00e1n s\u1ea3n xu\u1ea5t.&nbsp;t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n<p><a href=\"https:\/\/www.bonuslister.com\" title=\"bonus veren siteler\">bonus veren siteler<\/a><\/p>\n\n\n<p>Ph\u00e2n lo\u1ea1i theo&nbsp;<em>chi ph\u00ed c\u1ea5u th\u00e0nh<\/em>&nbsp;trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, c\u00f3 hai lo\u1ea1i gi\u00e1 th\u00e0nh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong>&nbsp;l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li><strong>Gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9<\/strong>&nbsp;l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n\n\n\n<p>Ph\u00e2n lo\u1ea1i theo&nbsp;<em>c\u01a1 s\u1edf t\u00ednh to\u00e1n<\/em>&nbsp;trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m s\u1ebd c\u00f3 ba lo\u1ea1i gi\u00e1 th\u00e0nh l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch<\/strong>&nbsp;l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u01a1 s\u1edf chi ph\u00ed s\u1ea3n xu\u1ea5t theo k\u1ebf ho\u1ea1ch v\u00e0 s\u1ea3n l\u01b0\u1ee3ng k\u1ebf ho\u1ea1ch.&nbsp;t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/li>\n\n\n\n<li><strong>Gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c<\/strong>&nbsp;l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o c\u01a1 s\u1edf c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed hi\u1ec7n h\u00e0nh \u1edf m\u1ed7i th\u1eddi \u0111i\u1ec3m trong k\u1ef3 k\u1ebf ho\u1ea1ch.<\/li>\n\n\n\n<li><strong>Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf<\/strong>&nbsp;l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p k\u1ef3 v\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t hi\u1ec7n trong k\u1ef3.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-1-min.png\" alt=\"tinh-gia-thanh-san-pham\" class=\"wp-image-4716\"\/><\/figure>\n\n\n<p><a href=\"https:\/\/www.bonuslister.com\" title=\"bonus veren siteler\">bonus veren siteler<\/a><\/p>\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">1.3 Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o?<\/mark><\/strong><\/h3>\n\n\n\n<p>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c kh\u00eda c\u1ea1nh sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ee3i nhu\u1eadn:<\/strong>&nbsp;Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. L\u1ee3i nhu\u1eadn b\u1eb1ng doanh thu tr\u1eeb \u0111i gi\u00e1 th\u00e0nh. Do \u0111\u00f3, \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p ph\u1ea3i t\u00ecm c\u00e1ch t\u0103ng doanh thu v\u00e0 gi\u1ea3m gi\u00e1 th\u00e0nh.<\/li>\n\n\n\n<li><strong>C\u1ea1nh tranh:<\/strong>&nbsp;N\u1ebfu gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m cao h\u01a1n so v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u00f9ng lo\u1ea1i, doanh nghi\u1ec7p s\u1ebd kh\u00f3 thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng, tr\u1eeb khi s\u1ea3n ph\u1ea9m c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng hi\u1ec7u, d\u1ecbch v\u1ee5\u2026 Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u1ea5p h\u01a1n so v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u00f9ng lo\u1ea1i, doanh nghi\u1ec7p s\u1ebd c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh h\u01a1n, c\u00f3 th\u1ec3 t\u0103ng th\u1ecb ph\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn.<\/li>\n\n\n\n<li><strong>Ti\u00eau th\u1ee5:<\/strong>&nbsp;N\u1ebfu gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m cao, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1eb7t m\u1ee9c gi\u00e1 b\u00e1n cao \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 c\u00f3 l\u1ee3i nhu\u1eadn. Tuy nhi\u00ean, m\u1ee9c gi\u00e1 b\u00e1n cao s\u1ebd l\u00e0m gi\u1ea3m nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng kh\u00e1ch h\u00e0ng nh\u1ea1y c\u1ea3m v\u1edbi gi\u00e1. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u1ea5p, doanh nghi\u1ec7p s\u1ebd c\u00f3 th\u1ec3 \u0111\u1eb7t m\u1ee9c gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n \u0111\u1ec3 thu h\u00fat kh\u00e1ch h\u00e0ng, t\u0103ng kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i nh\u1eefng \u00fd ngh\u0129a \u0111\u00e3 n\u00eau tr\u00ean, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 \u00fd ngh\u0129a kh\u00e1c nh\u01b0:&nbsp;cach-tinh-gia-thanh-san-pham<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, b\u1ed1 tr\u00ed ngu\u1ed3n l\u1ef1c, ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, quy tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed.<\/li>\n\n\n\n<li>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u0111\u1ec3 doanh nghi\u1ec7p tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0, mua b\u00e1n v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec v\u1eady, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i quan t\u00e2m v\u00e0 ki\u1ec3m so\u00e1t. Doanh nghi\u1ec7p ph\u1ea3i t\u00ecm c\u00e1ch t\u00ednh to\u00e1n v\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 khoa h\u1ecdc, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 gi\u1ea3m chi ph\u00ed v\u00e0 h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u1eeb \u0111\u00f3 t\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p>C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, trong \u0111\u00f3 c\u00f3 y\u1ebfu t\u1ed1 b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i.<\/p>\n\n\n\n<p><strong>Y\u1ebfu t\u1ed1 b\u00ean trong<\/strong>&nbsp;l\u00e0 y\u1ebfu t\u1ed1 xu\u1ea5t ph\u00e1t t\u1eeb trong doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu nh\u1eadp s\u1ea3n xu\u1ea5t. C\u00e1c y\u1ebfu t\u1ed1 b\u00ean trong bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/strong>&nbsp;L\u00e0 chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, nh\u01b0 v\u1ea3i, g\u1ed7, s\u1eaft, th\u1ef1c ph\u1ea9m\u2026 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp c\u00e0ng cao th\u00ec gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00e0ng cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/li>\n\n\n\n<li><strong>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/strong>&nbsp;L\u00e0 chi ph\u00ed doanh nghi\u1ec7p tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, th\u01b0\u1edfng, thu\u1ebf, b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n\u2026 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp c\u00e0ng cao th\u00ec gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00e0ng cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/li>\n\n\n\n<li><strong>Chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ecbnh v\u1ecb s\u1ea3n ph\u1ea9m:<\/strong>&nbsp;L\u00e0 chi\u1ebfn l\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng so v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i c\u1ee7a c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. N\u00f3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo hai chi\u1ec1u h\u01b0\u1edbng sau:<\/li>\n<\/ul>\n\n\n\n<p>+ N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ecbnh v\u1ecb s\u1ea3n ph\u1ea9m m\u00ecnh l\u00e0 cao c\u1ea5p, ch\u1ea5t l\u01b0\u1ee3ng cao, th\u00ec s\u1ebd ph\u1ea3i b\u1ecf ra nhi\u1ec1u chi ph\u00ed \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, do \u0111\u00f3 l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh<\/p>\n\n\n\n<p>+ Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ecbnh v\u1ecb s\u1ea3n ph\u1ea9m gi\u00e1 r\u1ebb, b\u00ecnh d\u00e2n th\u00ec s\u1ebd ph\u1ea3i t\u00ecm c\u00e1ch gi\u1ea3m thi\u1ec3u chi ph\u00ed \u0111\u1ec3 h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1:<\/strong>&nbsp;Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo hai chi\u1ec1u h\u01b0\u1edbng sau:<\/li>\n<\/ul>\n\n\n\n<p>+ N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n b\u00e1n s\u1ea3n ph\u1ea9m v\u1edbi m\u1ee9c gi\u00e1 cao \u0111\u1ec3 thu v\u1ec1 l\u1ee3i nhu\u1eadn cao, th\u00ec s\u1ebd ph\u1ea3i ch\u1ea5p nh\u1eadn m\u1ee9c chi ph\u00ed cao m\u1edbi c\u00f3 th\u1ec3 duy tr\u00ec ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 uy t\u00edn c\u1ee7a s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<p>+ Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n b\u00e1n s\u1ea3n ph\u1ea9m v\u1edbi m\u1ee9c gi\u00e1 th\u1ea5p, v\u1eeba ph\u1ea3i \u0111\u1ec3 thu h\u00fat ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 chi\u1ebfm l\u0129nh th\u1ecb tr\u01b0\u1eddng, th\u00ec s\u1ebd ph\u1ea3i t\u00ecm c\u00e1ch c\u1eaft gi\u1ea3m chi ph\u00ed \u0111\u1ec3 c\u00f3 th\u1ec3 b\u00f9 \u0111\u1eafp, c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 th\u00e0nh.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-2-min.png\" alt=\"tinh-gia-thanh-san-pham\" class=\"wp-image-4717\"\/><\/figure>\n\n\n\n<p><strong>Y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i<\/strong>&nbsp;l\u00e0 y\u1ebfu t\u1ed1 xu\u1ea5t ph\u00e1t t\u1eeb ngo\u00e0i doanh nghi\u1ec7p n\u00ean doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 quy\u1ebft \u0111\u1ecbnh, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c. C\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i bao g\u1ed3m:&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ec1n kinh t\u1ebf:<\/strong>&nbsp;C\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo hai chi\u1ec1u h\u01b0\u1edbng nh\u01b0 sau:<\/li>\n<\/ul>\n\n\n\n<p>+ N\u1ebfu n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n, s\u1ebd l\u00e0m t\u0103ng nhu c\u1ea7u ti\u00eau d\u00f9ng, do \u0111\u00f3 l\u00e0m t\u0103ng gi\u00e1 c\u1ea3 c\u1ee7a c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00e1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<p>+ Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu n\u1ec1n kinh t\u1ebf suy tho\u00e1i, th\u00ec s\u1ebd l\u00e0m gi\u1ea3m nhu c\u1ea7u ti\u00eau d\u00f9ng, t\u1eeb \u0111\u00f3 l\u00e0m gi\u1ea3m gi\u00e1 c\u1ea3 c\u1ee7a c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u1ea7u th\u1ecb tr\u01b0\u1eddng:<\/strong>&nbsp;L\u00e0 nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u1ea7u th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo hai chi\u1ec1u h\u01b0\u1edbng:<\/li>\n<\/ul>\n\n\n\n<p>+ N\u1ebfu c\u1ea7u th\u1ecb tr\u01b0\u1eddng cao, s\u1ebd l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 c\u1ee7a s\u1ea3n ph\u1ea9m, do \u0111\u00f3 l\u00e0m t\u0103ng quy m\u00f4 s\u1ea3n xu\u1ea5t v\u00e0 khai th\u00e1c hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c hi\u1ec7n c\u00f3, d\u1eabn \u0111\u1ebfn gi\u1ea3m chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 gi\u1ea3m gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<p>+ Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u1ea7u th\u1ecb tr\u01b0\u1eddng th\u1ea5p, s\u1ebd l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 c\u1ee7a s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p, do \u0111\u00f3 l\u00e0m gi\u1ea3m quy m\u00f4 s\u1ea3n xu\u1ea5t v\u00e0 l\u00e3ng ph\u00ed c\u00e1c ngu\u1ed3n l\u1ef1c hi\u1ec7n c\u00f3, d\u1eabn \u0111\u1ebfn t\u0103ng chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 t\u0103ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u1ea1nh tranh:<\/strong>&nbsp;C\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo hai chi\u1ec1u h\u01b0\u1edbng:<\/li>\n<\/ul>\n\n\n\n<p>+ N\u1ebfu c\u1ea1nh tranh cao, s\u1ebd l\u00e0m t\u0103ng \u00e1p l\u1ef1c cho doanh nghi\u1ec7p nh\u01b0 ph\u1ea3i c\u1ea3i ti\u1ebfn v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m,\u2026 t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng chi ph\u00ed cho vi\u1ec7c nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, s\u1ebd l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<p>+ Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u1ea1nh tranh th\u1ea5p, s\u1ebd l\u00e0m gi\u1ea3m \u00e1p l\u1ef1c cho doanh nghi\u1ec7p, do \u0111\u00f3 l\u00e0m gi\u1ea3m chi ph\u00ed cho vi\u1ec7c nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu nh\u1eadp c\u1ee7a kh\u00e1ch h\u00e0ng h\u01b0\u1edbng \u0111\u1ebfn:<\/strong>&nbsp;N\u1ebfu kh\u00e1ch h\u00e0ng m\u1ee5c ti\u00eau c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3 cao v\u00e0 \u00edt nh\u1ea1y c\u1ea3m v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a gi\u00e1, th\u00ec s\u1ebd cho ph\u00e9p doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m v\u1edbi m\u1ee9c gi\u00e1 cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-3-min.png\" alt=\"tinh-gia-thanh-san-pham\" class=\"wp-image-4718\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/strong><\/h2>\n\n\n\n<p>Quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a m\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng, nh\u01b0ng th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:<\/strong>&nbsp;X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t: C\u00f4ng \u0111o\u1ea1n n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c lo\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2:<\/strong>&nbsp;T\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u00ednh chi ph\u00ed s\u1ea3n xu\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn khi nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c nh\u1eadp kho v\u00e0 khi nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c xu\u1ea5t ra \u0111\u1ec3 s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c ghi nh\u1eadn khi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c ghi nh\u1eadn khi thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 m\u00e1y, nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, kh\u1ea5u hao, b\u1ea3o hi\u1ec3m\u2026<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 3:<\/strong>&nbsp;T\u00ednh gi\u00e1 th\u00e0nh: C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 4:<\/strong>&nbsp;T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m d\u1edf dang: L\u00e0 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh trong k\u1ef3. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch nh\u00e2n t\u1ef7 l\u1ec7 ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed (nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 s\u1ea3n xu\u1ea5t chung) v\u1edbi t\u1ed5ng chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-4-min.png\" alt=\"tinh-gia-thanh-san-pham\" class=\"wp-image-4720\"\/><\/figure>\n\n\n\n<p><strong>B\u01b0\u1edbc 5:<\/strong>&nbsp;T\u00ednh gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m: L\u00e0 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 nh\u1eadp kho trong k\u1ef3. Gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng t\u1ed5ng chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0 tr\u1eeb \u0111i gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 6:<\/strong>&nbsp;T\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: L\u00e0 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m \u0111\u1ea7u k\u1ef3 v\u1edbi gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m nh\u1eadp trong k\u1ef3 v\u00e0 tr\u1eeb \u0111i gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 7:<\/strong>&nbsp;Ghi nh\u1eadn k\u1ebft qu\u1ea3 v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: L\u00e0 c\u00f4ng \u0111o\u1ea1n cu\u1ed1i c\u00f9ng c\u1ee7a quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh, y\u00eau c\u1ea7u doanh nghi\u1ec7p ghi nh\u1eadn c\u00e1c kho\u1ea3n thu, chi, n\u1ee3, c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p>Xem th\u00eam:&nbsp;<strong><a href=\"https:\/\/cvelec.com\/tuyen-sinh\/trung-cap-chinh-quy\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">L\u1ea5y b\u1eb1ng Trung c\u1ea5p K\u1ebf To\u00e1n Doanh Nghi\u1ec7p Trong V\u00f2ng 1 N\u0103m<\/mark><\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u2013 C\u00e1ch t\u00ednh<\/strong><\/h2>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c c\u00e1ch kh\u00e1c nhau, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c ti\u00eau, ng\u00e0nh ngh\u1ec1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ph\u1ed5 bi\u1ebfn nh\u01b0:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>&nbsp;l\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1eb1ng c\u00e1ch c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t gi\u1ea3n \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng \u00edt, s\u1ea3n xu\u1ea5t v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn, c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t ng\u1eafn, kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n, than, kh\u00ed n\u00e9n, n\u01b0\u1edbc,\u2026&nbsp;t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n<\/blockquote>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh l\u00e0&nbsp;<strong>s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng<\/strong>&nbsp;c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n<p><strong>T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m = Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t cu\u1ed1i k\u1ef3<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m = T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ea7u k\u1ef3 l\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m d\u1edf dang \u1edf \u0111\u1ea7u k\u1ef3.<\/li>\n\n\n\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3.<\/li>\n\n\n\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t cu\u1ed1i k\u1ef3 l\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m d\u1edf dang \u1edf cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4.2 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1<\/strong>&nbsp;l\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1eb1ng c\u00e1ch nh\u00e2n c\u00e1c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ed9t h\u1ec7 s\u1ed1 \u0111\u1ec3 bao g\u1ed3m c\u1ea3 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 c\u00f9ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 nh\u01b0ng thu \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ea3n ph\u1ea9m ch\u00ednh kh\u00e1c nhau, kh\u00f4ng t\u00e1ch bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m m\u00e0 t\u1eadp h\u1ee3p chung trong c\u1ea3 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m&nbsp;<\/p>\n<\/blockquote>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0&nbsp;<strong>t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m trong nh\u00f3m.<\/strong><\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo h\u1ec7 s\u1ed1:<\/p>\n\n\n\n<p><strong>T\u1ed5ng gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a nh\u00f3m s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh = Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 \u2013 Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n = T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \/ T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m g\u1ed1c<\/strong><\/p>\n\n\n\n<p><strong>S\u1ed1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n = S\u1ed1 s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i x H\u1ec7 s\u1ed1 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i = Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n x H\u1ec7 s\u1ed1 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m g\u1ed1c l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>S\u1ed1 s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i l\u00e0 s\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>H\u1ec7 s\u1ed1 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i l\u00e0 h\u1ec7 s\u1ed1 c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m k\u1ef9 thu\u1eadt \u0111\u1ec3 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m v\u1ec1 m\u1ed9t lo\u1ea1i ti\u00eau chu\u1ea9n.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-6-min.png\" alt=\"tinh-gia-thanh-san-pham\" class=\"wp-image-4722\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4.3 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7<\/strong>&nbsp;l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1eb1ng c\u00e1ch nh\u00e2n c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u1edbi m\u1ed9t t\u1ef7 l\u1ec7 \u0111\u1ec3 bao g\u1ed3m c\u1ea3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 quy c\u00e1ch v\u00e0 ph\u1ea9m ch\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 c\u00f9ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t nh\u01b0ng ph\u1ea9m ch\u1ea5t kh\u00e1c nhau v\u00e0 kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng h\u1ec7 s\u1ed1 quy \u0111\u1ed5i \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m n\u00e0y. V\u00ed d\u1ee5 nh\u01b0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t gi\u00e0y d\u00e9p, d\u1ec7t may, \u0111\u1ed3 nh\u1ef1a,\u2026&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n<\/blockquote>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t l\u00e0&nbsp;<strong>t\u1eebng quy c\u00e1ch s\u1ea3n ph\u1ea9m trong nh\u00f3m.<\/strong><\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo t\u1ef7 l\u1ec7:<\/p>\n\n\n\n<p><strong>T\u1ed5ng gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a nh\u00f3m s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh = Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3 + Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 \u2013 Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n = T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \/ T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m g\u1ed1c<\/strong><\/p>\n\n\n\n<p><strong>S\u1ed1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n = S\u1ed1 s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i x Gi\u00e1 th\u00e0nh t\u1ef7 l\u1ec7 t\u1eebng lo\u1ea1i<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i = Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n x Gi\u00e1 th\u00e0nh t\u1ef7 l\u1ec7 t\u1eebng lo\u1ea1i<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m g\u1ed1c l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>S\u1ed1 s\u1ea3n ph\u1ea9m t\u1eebng lo\u1ea1i l\u00e0 s\u1ed1 l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>Gi\u00e1 th\u00e0nh t\u1ef7 l\u1ec7 t\u1eebng lo\u1ea1i l\u00e0 t\u1ef7 l\u1ec7 c\u0103n c\u1ee9 v\u00e0o quy c\u00e1ch v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 quy \u0111\u1ed5i t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m v\u1ec1 m\u1ed9t lo\u1ea1i ti\u00eau chu\u1ea9n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4.4 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/strong>&nbsp;l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m b\u1eb1ng c\u00e1ch t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo t\u1eebng \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t cho c\u00e1c s\u1ea3n ph\u1ea9m theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u01a1n chi\u1ebfc. V\u00ed d\u1ee5 nh\u01b0 n\u1ed9i th\u1ea5t, \u0111\u1ed3 gia d\u1ee5ng, b\u00e0n gh\u1ebf v\u0103n ph\u00f2ng,\u2026&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n<\/blockquote>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu quy tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u01a1n chi\u1ebfc: t\u1eebng \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n\n\n\n<li>N\u1ebfu quy tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng lo\u1ea1t (c\u00f3 nhi\u1ec1u \u0111\u01a1n \u0111\u1eb7t h\u00e0ng): ph\u00e2n b\u1ed5 chi ph\u00ed chung cho t\u1eebng \u0111\u01a1n \u0111\u1eb7t c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng:<\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m = T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a \u0111\u01a1n \u0111\u1eb7t h\u00e0ng \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng gi\u00e1 th\u00e0nh c\u1ee7a \u0111\u01a1n \u0111\u1eb7t h\u00e0ng l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t xong v\u00e0 giao cho kh\u00e1ch h\u00e0ng theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4.5 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5<\/strong>&nbsp;l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb \u0111i gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ph\u1ee5 trong t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00ean c\u1ea1nh s\u1ea3n ph\u1ea9m ch\u00ednh c\u00f2n c\u00f3 c\u1ea3 s\u1ea3n ph\u1ea9m ph\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn m\u00ec \u0103n li\u1ec1n, n\u01b0\u1edbc ng\u1ecdt, r\u01b0\u1ee3u, bia,\u2026&nbsp;c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n<\/blockquote>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0&nbsp;<strong>s\u1ea3n ph\u1ea9m ch\u00ednh<\/strong>.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo gi\u1ea3m tr\u1eeb s\u1ea3n ph\u1ea9m ph\u1ee5:<\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ch\u00ednh = (T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf \u2013 T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ph\u1ee5) \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ch\u00ednh ho\u00e0n th\u00e0nh<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a quy tr\u00ecnh c\u00f4ng ngh\u1ec7.<\/li>\n\n\n\n<li>T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ph\u1ee5 l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ph\u1ee5 nh\u00e2n v\u1edbi gi\u00e1 k\u1ebf ho\u1ea1ch, gi\u00e1 ti\u00eau th\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c gi\u00e1 \u01b0\u1edbc t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m ph\u1ee5.<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ch\u00ednh ho\u00e0n th\u00e0nh l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t xong v\u00e0 nh\u1eadp kho ho\u1eb7c giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4.6 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p li\u00ean h\u1ee3p<\/mark><\/strong><\/h3>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p li\u00ean h\u1ee3p<\/strong>&nbsp;trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t m\u00e0 ngo\u00e0i s\u1ea3n ph\u1ea9m ch\u00ednh c\u00f2n thu \u0111\u01b0\u1ee3c nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m ph\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb. Ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t quy tr\u00ecnh c\u00f4ng ngh\u1ec7 v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u1eb7c bi\u1ec7t, ph\u1ea3i k\u1ebft h\u1ee3p v\u1edbi nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo li\u00ean h\u1ee3p:<\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ch\u00ednh = (T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf \u2013 T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m ph\u1ee5) \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ch\u00ednh ho\u00e0n th\u00e0nh<\/strong><\/p>\n\n\n\n<p><strong>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5 = (T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf \u2013 T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c) \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ph\u1ee5 ho\u00e0n th\u00e0nh<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ee7a quy tr\u00ecnh c\u00f4ng ngh\u1ec7.<\/li>\n\n\n\n<li>T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m nh\u00e2n v\u1edbi gi\u00e1 k\u1ebf ho\u1ea1ch, gi\u00e1 ti\u00eau th\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c gi\u00e1 \u01b0\u1edbc t\u00ednh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t xong v\u00e0 nh\u1eadp kho ho\u1eb7c giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/nguyenlyketoan.net\/wp-content\/uploads\/2023\/08\/tinh-gia-thanh-san-pham-5-min.png\" alt=\"\" class=\"wp-image-4721\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. B\u00e0i t\u1eadp t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f3 l\u1eddi gi\u1ea3i<\/strong><\/h2>\n\n\n\n<p>T\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh s\u1ea3n ph\u1ea9m AFA, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t \u2013 xu\u1ea5t tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean. Trong k\u1ef3 c\u00f3 c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/p>\n\n\n\n<p>1. Nh\u1eadp kho 3.000kg nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh \u0111\u01a1n gi\u00e1 800.000 \u0111\u1ed3ng\/kg , thu\u1ebf GTGT 10% ch\u01b0a thanh to\u00e1n cho kh\u00e1ch h\u00e0ng. Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 l\u00f4 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh v\u1ec1 \u0111\u1ebfn kho c\u1ee7a doanh nghi\u1ec7p l\u00e0 3.200.000 \u0111\u1ed3ng, g\u1ed3m 5% thu\u1ebf GTGT, doanh nghi\u1ec7p thanh to\u00e1n h\u1ed9 ng\u01b0\u1eddi b\u00e1n h\u00e0ng b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. M\u1ed9t tu\u1ea7n sau, doanh nghi\u1ec7p chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho kh\u00e1ch h\u00e0ng sau khi tr\u1eeb kho\u1ea3n thanh to\u00e1n h\u1ed9 ti\u1ec1n v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c d\u1ee1.<\/p>\n\n\n\n<p>2. Nh\u1eadp kho 2.000kg v\u1eadt li\u1ec7u ph\u1ee5, \u0111\u01a1n gi\u00e1 40.000 \u0111\u1ed3ng\/kg, thu\u1ebf GTGT 10%, thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng b\u1eb1ng ti\u1ec1n m\u1eb7t. Chi ph\u00ed v\u1eadn chuy\u1ec3n 2.000.000 \u0111\u1ed3ng, trong \u0111\u00f3 g\u1ed3m 5% thu\u1ebf GTGT, doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p>3. Xu\u1ea5t kho 1.000kg nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh d\u00f9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m AFA.<\/p>\n\n\n\n<p>4. Xu\u1ea5t kho 2.000kg v\u1eadt li\u1ec7u ph\u1ee5, trong \u0111\u00f3, d\u00f9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m AFA l\u00e0 1.500kg, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng l\u00e0 500kg.<\/p>\n\n\n\n<p>5. Xu\u1ea5t kho c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 lo\u1ea1i ph\u00e2n b\u1ed5 2 l\u1ea7n d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng tr\u1ecb gi\u00e1 21.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>6. T\u00ednh ra ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t l\u00e0 330.000.000 \u0111\u1ed3ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng l\u00e0 110.000.000 \u0111\u1ed3ng, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng l\u00e0 70.000.000 \u0111\u1ed3ng v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 110.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>7. Tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u00ednh v\u00e0o chi ph\u00ed c\u00f3 li\u00ean quan k\u1ec3 c\u1ea3 ph\u1ea7n tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Gi\u1ea3 s\u1eed c\u00f4ng ty tr\u00edch 16% BHXH; 1% BHTN; 3% BHYT v\u00e0 2% KPC\u0110 t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 6% BHXH; 1% BHTN; 1,5% BHYT.<\/p>\n\n\n\n<p>8. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u1ef3 250.000.000 \u0111\u1ed3ng, t\u00ednh cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t l\u00e0 177.000.000 \u0111\u1ed3ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 43.000.000 \u0111\u1ed3ng, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng l\u00e0 30.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>9. \u0110i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i ph\u1ea3i tr\u1ea3 theo h\u00f3a \u0111\u01a1n l\u00e0 44.000.000 \u0111\u1ed3ng, trong \u0111\u00f3 thu\u1ebf GTGT 10%, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 10.000.000 \u0111\u1ed3ng, s\u1eed d\u1ee5ng cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t l\u00e0 20.000.000 \u0111\u1ed3ng, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng l\u00e0 10.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>10. Trong k\u1ef3 s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh 4.000 s\u1ea3n ph\u1ea9m AFA nh\u1eadp kho. Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang \u0111\u1ea7u k\u1ef3 65.000.000 \u0111\u1ed3ng, s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 l\u00e0 200 s\u1ea3n ph\u1ea9m. Bi\u1ebft r\u1eb1ng doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang theo ph\u01b0\u01a1ng ph\u00e1p nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh.<\/p>\n\n\n\n<p><strong>Y\u00eau c\u1ea7u:<\/strong>&nbsp;\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m AFA theo \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n<p><strong>H\u01b0\u1edbng d\u1eabn gi\u1ea3i b\u00e0i t\u1eadp:&nbsp;<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>1. Nh\u1eadp kho v\u1eadt li\u1ec7u ch\u00ednh<\/strong><\/td><\/tr><tr><td>1a<\/td><td>N\u1ee3&nbsp;<\/td><td>1521<\/td><td><\/td><td>2.400.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3&nbsp;<\/td><td>133<\/td><td><\/td><td>240.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>331<\/td><td>2.640.000.000<\/td><\/tr><tr><td><strong>Thanh to\u00e1n h\u1ed9 ti\u1ec1n v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1<\/strong><\/td><\/tr><tr><td>1b<\/td><td>N\u1ee3<\/td><td>331<\/td><td><\/td><td>3.200.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>112<\/td><td>3.200.000<\/td><\/tr><tr><td><strong>Doanh nghi\u1ec7p chuy\u1ec3n kho\u1ea3n thanh to\u00e1n<\/strong><\/td><\/tr><tr><td>1c<\/td><td>N\u1ee3&nbsp;<\/td><td>331<\/td><td><\/td><td>2.636.800.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>112<\/td><td>2.636.800.000<\/td><\/tr><tr><td><strong>2. Nh\u1eadp kho v\u1eadt li\u1ec7u ph\u1ee5<\/strong><\/td><\/tr><tr><td>2a<\/td><td>N\u1ee3&nbsp;<\/td><td>1522<\/td><td><\/td><td>80.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3&nbsp;<\/td><td>133<\/td><td><\/td><td>8.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>111<\/td><td>88.000.000<\/td><\/tr><tr><td><strong>Chi ph\u00ed v\u1eadn chuy\u1ec3n<\/strong><\/td><\/tr><tr><td>2b<\/td><td>N\u1ee3&nbsp;<\/td><td>1522<\/td><td><\/td><td>2.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3&nbsp;<\/td><td>133<\/td><td><\/td><td>100.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>112<\/td><td>2.100.000<\/td><\/tr><tr><td><strong>3. Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh d\u00f9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/strong><\/td><\/tr><tr><td>3<\/td><td>N\u1ee3&nbsp;<\/td><td>621<\/td><td><\/td><td>800.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>1521<\/td><td>800.000.000<\/td><\/tr><tr><td><strong>4. Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5<\/strong><\/td><\/tr><tr><td>4<\/td><td>N\u1ee3&nbsp;<\/td><td>621<\/td><td><\/td><td>60.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3&nbsp;<\/td><td>627<\/td><td><\/td><td>20.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>1522<\/td><td>80.000.000<\/td><\/tr><tr><td><strong>5. Xu\u1ea5t kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1ea3n xu\u1ea5t<\/strong><\/td><\/tr><tr><td>5a<\/td><td>N\u1ee3<\/td><td>142<\/td><td><\/td><td>21.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>153<\/td><td>21.000.000<\/td><\/tr><tr><td><strong>Lo\u1ea1i ph\u00e2n b\u1ed5 hai l\u1ea7n<\/strong><\/td><\/tr><tr><td>5b<\/td><td>N\u1ee3<\/td><td>627<\/td><td><\/td><td>10.500.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>142<\/td><td>10.500.000<\/td><\/tr><tr><td><strong>6. Ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean<\/strong><\/td><\/tr><tr><td>6<\/td><td>N\u1ee3&nbsp;<\/td><td>622<\/td><td><\/td><td>330.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>627<\/td><td><\/td><td>110.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>641<\/td><td><\/td><td>70.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>642<\/td><td><\/td><td>110.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>334<\/td><td>620.000.000<\/td><\/tr><tr><td><strong>7. Tr\u00edch l\u1eadp BHXH, BHTN, BHYT, KPC\u0110<\/strong><\/td><\/tr><tr><td>7<\/td><td>N\u1ee3<\/td><td>622<\/td><td><\/td><td>72.600.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>627<\/td><td><\/td><td>24.200.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>641<\/td><td><\/td><td>15.400.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>642<\/td><td><\/td><td>24.200.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>334<\/td><td><\/td><td>52.700.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>338<\/td><td>189.100.000<\/td><\/tr><tr><td><strong>8. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u1ef3<\/strong><\/td><\/tr><tr><td>8a<\/td><td>N\u1ee3&nbsp;<\/td><td>627<\/td><td><\/td><td>177.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>641<\/td><td><\/td><td>30.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>642<\/td><td><\/td><td>43.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>214<\/td><td>250.000.000<\/td><\/tr><tr><td><strong>9. Chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c ph\u1ea3i tr\u1ea3<\/strong><\/td><\/tr><tr><td>9<\/td><td>N\u1ee3<\/td><td>627<\/td><td><\/td><td>20.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>641<\/td><td><\/td><td>10.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>642<\/td><td><\/td><td>10.000.000<\/td><\/tr><tr><td><\/td><td>N\u1ee3<\/td><td>133<\/td><td><\/td><td>4.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3<\/td><td>331<\/td><td>44.000.000<\/td><\/tr><tr><td><strong>10. K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m AFA<\/strong><\/td><\/tr><tr><td>10<\/td><td>N\u1ee3<\/td><td>154<\/td><td><\/td><td>1.624.300.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>621<\/td><td>860.000.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>622<\/td><td>402.600.000<\/td><\/tr><tr><td><\/td><td><\/td><td>C\u00f3&nbsp;<\/td><td>627<\/td><td>361.700.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3 c\u1ee7a doanh nghi\u1ec7p l\u00e0:<\/p>\n\n\n\n<p>CPSXDDCK = [(40.000.000 + 800.000.000) \/ (4.000 + 200)] *200 = 40.000.000<\/p>\n\n\n\n<p>T\u1ed5ng gi\u00e1 th\u00e0nh nh\u1eadp kho: h\u1ecdc k\u1ebf to\u00e1n<\/p>\n\n\n\n<p>Z = 65.000.000 + 1.624.300.000 \u2013 40.000.000 = 1.649.300.000<\/p>\n\n\n\n<p>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m:<\/p>\n\n\n\n<p>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb = 1.649.300.000 \/ 4.000 = 412.325 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>B\u00fat to\u00e1n nh\u1eadp kho th\u00e0nh ph\u1ea9m trong k\u1ef3<\/strong><\/td><\/tr><tr><td>8b<\/td><td>N\u1ee3<\/td><td>155<\/td><td><\/td><td>1.649.300.000<\/td><\/tr><tr><td><\/td><td><\/td><td>N\u1ee3<\/td><td>154<\/td><td>1.649.300.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u1edbi thi\u1ec7u cho b\u1ea1n c\u00e1c c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m chi ti\u1ebft nh\u1ea5t, c\u0169ng nh\u01b0 m\u1ed9t s\u1ed1 b\u00e0i t\u1eadp c\u00f3 l\u1eddi gi\u1ea3i \u0111\u1ec3 b\u1ea1n th\u1ef1c h\u00e0nh. Hy v\u1ecdng b\u1ea1n \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u00e0 quan tr\u1ecdng v\u1ec1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, m\u1ed9t y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong><em>Ngu\u1ed3n: Nguy\u00ean L\u00fd K\u1ebf To\u00e1n<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m&nbsp;l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh c\u00f4ng hay th\u1ea5t b\u1ea1i c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m r\u1ea5t quan tr\u1ecdng trong chi\u1ebfn l\u1ef1c kinh doanh b\u1edfi n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, c\u1ea1nh tranh v\u00e0 kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 c\u1ee7a s\u1ea3n [\u0110\u1ecdc th\u00eam]\n","protected":false},"author":3,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,18],"tags":[69,56,57],"class_list":["post-4355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-giao-duc","category-tin-tuc","tag-ke-toan","tag-mai-linh","tag-trung-cap"],"yoast_head":"\n<title>[K\u1ebf To\u00e1n] C\u00e1c C\u00e1ch T\u00ednh Gi\u00e1 Th\u00e0nh S\u1ea3n Ph\u1ea9m \u2013 B\u00e0i T\u1eadp C\u00f3 L\u1eddi Gi\u1ea3i | Tr\u01b0\u1eddng Trung c\u1ea5p Mai Linh<\/title>\n<meta name=\"description\" content=\"T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m\u00a0l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh c\u00f4ng hay th\u1ea5t b\u1ea1i c\u1ee7a doanh nghi\u1ec7p. 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