{"id":3156,"date":"2021-12-07T10:12:54","date_gmt":"2021-12-07T03:12:54","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3156"},"modified":"2021-12-07T10:12:54","modified_gmt":"2021-12-07T03:12:54","slug":"7-buoc-co-ban-trong-quy-trinh-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/7-buoc-co-ban-trong-quy-trinh-tinh-gia-thanh\/","title":{"rendered":"7 b\u01b0\u1edbc c\u01a1 b\u1ea3n trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh"},"content":{"rendered":"

Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 02-12-2021<\/em><\/p>\n

\u0110\u1ec3 c\u00f3 m\u1ed9t gi\u00e1 th\u00e0nh h\u1ee3p l\u00fd m\u00e0 v\u1eabn thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn cao nh\u1ea5t cho doanh nghi\u1ec7p th\u00ec k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3i qua c\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

Quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 g\u00ec? Quy tr\u00ecnh gi\u00e1 th\u00e0nh l\u00e0 quy tr\u00ecnh t\u1eadp h\u1ecdp c\u00e1c chi ph\u00ed ph\u00e1t sinh k\u1ec3 t\u1eeb khi nguy\u00ean v\u1eadt li\u1ec7u b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t cho \u0111\u1ebfn l\u00fac th\u00e0nh ph\u1ea9m t\u1ea1o th\u00e0nh nh\u1eadp kho v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/p>\n

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C\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n

B\u01b0\u1edbc 1<\/strong><\/em><\/span>: T\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m (TK 621; 622; 627) v\u00e0o t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed theo 3 kho\u1ea3n m\u1ee5c: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (CPNVLTT), Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (CPNCTT), Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (CP SXC).<\/p>\n

B\u01b0\u1edbc 2<\/strong><\/em><\/span>: Ph\u00e2n b\u1ed5 chi ph\u00ed d\u00f9ng chung cho c\u00e1c s\u1ea3n ph\u1ea9m th\u00e0nh nh\u1eefng chi ph\u00ed d\u00f9ng ri\u00eang. Cho c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m b\u1eb1ng 1 ti\u00eau th\u1ee9c h\u1ee3p l\u00fd \u0111\u1ec3 t\u00ednh ra \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh cho t\u1eebng s\u1ea3n ph\u1ea9m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 gi\u1ed1ng nhau. Ho\u1eb7c doanh nghi\u1ec7p l\u00e0m theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c doanh nghi\u1ec7p l\u00e0m theo h\u1ee3p \u0111\u1ed3ng; ho\u1eb7c doanh nghi\u1ec7p l\u00e0m theo c\u00f4ng tr\u00ecnh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 gi\u1ed1ng nhau ti\u1ebfp theo, nh\u01b0ng tr\u01b0\u1eddng h\u1ee3p 2 n\u00e0y l\u00e0 s\u1ea3n xu\u1ea5t 2 s\u1ea3n ph\u1ea9m kh\u00e1c nhau nh\u01b0ng nh\u1eefng kho\u1ea3n chi ph\u00ed d\u00f9ng chung th\u00ec s\u1ebd ph\u00e2n b\u1ed5 cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh theo 1 ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00ed d\u00f9ng chung nh\u01b0: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627), chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622) m\u00e0 kh\u00f4ng t\u1eadp h\u1ee3p ri\u00eang \u0111\u01b0\u1ee3c cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed th\u00ec ph\u00e2n b\u1ed5 c\u00e1i d\u00f9ng chung \u0111\u00f3 cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed ri\u00eang.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 3<\/strong>: \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 kh\u00e1c nhau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng c\u00f9ng 1 lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

B\u01b0\u1edbc 3<\/em><\/strong><\/span>: S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 gi\u1ed1ng nhau. Th\u00ec qua b\u01b0\u1edbc 4 \u0111\u1ec3 ti\u1ebfp t\u1ee5c.<\/p>\n

N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 kh\u00e1c nhau. Th\u00ec s\u1eed d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh (Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n; Ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1; Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7,…) \u0111\u1ec3 c\u00f3 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh Doanh nghi\u1ec7p.<\/p>\n

B\u01b0\u1edbc 4<\/strong><\/em><\/span>: X\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3 v\u00e0 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

Bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh; Bi\u1ebft s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang c\u0169ng nh\u01b0 bi\u1ebft m\u1ee9c \u0111\u1ed9 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m d\u1edf dang. B\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t s\u1ebd b\u00e1o c\u00e1o v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

V\u1ec1 s\u1ea3n ph\u1ea9m d\u1edf dang th\u00ec k\u1ebf to\u00e1n n\u00ean \u0111i ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf 1 l\u1ea7n. \u0110\u1ec3 bi\u1ebft khi v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i<\/p>\n

Doanh nghi\u1ec7p v\u00e0 c\u1ee5 th\u1ec3 c\u00e1ch ki\u1ec3m tra c\u1ee7a b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

B\u01b0\u1edbc 5<\/em><\/strong><\/span>: \u0110\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p
\nTheo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp ho\u1eb7c theo Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/p>\n

B\u01b0\u1edbc 6<\/strong><\/em><\/span>: T\u00ednh tr\u1ecb gi\u00e1 trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh
\nTr\u1ecb gi\u00e1 trong quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh = Tr\u1ecb gi\u00e1 TK 154 d\u1edf dang \u0111\u1ea7u k\u1ef3 + Tr\u1ecb gi\u00e1 TK 154 ph\u00e1t sinh trong k\u1ef3 – Tr\u1ecb gi\u00e1 TK 154 d\u1edf dang cu\u1ed1i k\u1ef3 – Ph\u1ebf li\u1ec7u thu h\u1ed3i – S\u1ea3n ph\u1ea9m ph\u1ee5 – S\u1ea3n ph\u1ea9m h\u1ecfng<\/p>\n

B\u01b0\u1edbc 7<\/em><\/strong><\/span>: T\u00ednh gi\u00e1 th\u00e0nh t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m v\u00e0 l\u1eadp b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u1ef3.<\/p>\n","protected":false},"excerpt":{"rendered":"

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