{"id":3979,"date":"2025-02-12T09:43:53","date_gmt":"2025-02-12T02:43:53","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3979"},"modified":"2025-02-12T09:43:53","modified_gmt":"2025-02-12T02:43:53","slug":"nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien\/","title":{"rendered":"Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1eadn t\u1ea3i v\u00e0 Logistics m\u1ea3ng \u0111\u01b0\u1eddng bi\u1ec3n"},"content":{"rendered":"<p style=\"text-align: right;\">Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/p>\n<p><i><span><img loading=\"lazy\" class=\"alignnone size-full wp-image-3980\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1340\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-scaled.jpg 2560w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-1536x804.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-2048x1072.jpg 2048w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-12-04-100x52.jpg 100w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n v\u1eadn t\u1ea3i v\u00e0 Logistics m\u1ea3ng \u0111\u01b0\u1eddng bi\u1ec3n c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang so v\u1edbi c\u00e1c ng\u00e0nh kh\u00e1c. \u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 ph\u1ee9c t\u1ea1p h\u01a1n do \u0111\u1eb7c th\u00f9 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 gi\u00e1m s\u00e1t chi ph\u00ed nhi\u00ean li\u1ec7u cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n l\u1edbn nh\u01b0 t\u00e0u bi\u1ec3n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n vi\u00ean trong ng\u00e0nh c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/i><\/p>\n<h3><b>Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i v\u00e0 logistics<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp l\u1ea1i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb chi h\u1ed9 v\u1eadn t\u1ea3i, ch\u1ee9ng t\u1eeb logistics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn s\u1ed5 theo d\u00f5i v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i to\u00e0n b\u1ed9 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p v\u1eadn t\u1ea3i bi\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p doanh thu, chi ph\u00ed v\u00e0 l\u00e3i l\u1ed7 theo t\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u0111\u1eb7c bi\u1ec7t trong t\u1eebng \u0111\u1ea7u xe hay t\u00e0u bi\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m s\u00e1t doanh thu, gi\u00e1 v\u1ed1n v\u00e0 l\u00e3i l\u1ed7 trong t\u1eebng m\u1ea3ng kinh doanh v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng cho ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn h\u1ea3i quan, kho b\u00e3i.<\/span><\/li>\n<\/ul>\n<h3><b>V\u1ecb tr\u00ed k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng trong v\u1eadn t\u1ea3i bi\u1ec3n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u1ea3ng v\u1eadn t\u1ea3i bi\u1ec3n, chi ph\u00ed nh\u00e2n c\u00f4ng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn do s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c thu\u00ea nhi\u1ec1u lao \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 thuy\u1ec1n vi\u00ean. Doanh nghi\u1ec7p th\u01b0\u1eddng \u00e1p d\u1ee5ng hai h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng: tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp. C\u00e1ch t\u00ednh l\u01b0\u01a1ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><b>C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng: TLi = HS CBa\/ x 290.000 x (K1 + K2 + K3)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TLi: Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">HS CBa: H\u1ec7 s\u1ed1 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 chuy\u00ean m\u00f4n c\u1ee7a thuy\u1ec1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K1, K2, K3: H\u1ec7 s\u1ed1 tr\u00e1ch nhi\u1ec7m, h\u1ec7 s\u1ed1 l\u00e0m th\u00eam gi\u1edd, h\u1ec7 s\u1ed1 khu v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><b>V\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed nhi\u00ean li\u1ec7u<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i t\u00e0u s\u1ebd \u0111\u01b0\u1ee3c khai th\u00e1c v\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c nhau, v\u00e0 chi ph\u00ed nhi\u00ean li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p:<\/span><\/p>\n<p><b>\u0110\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch: D\u1ef1a tr\u00ean s\u1ed1 chuy\u1ebfn v\u00e0 gi\u1edd ch\u1ea1y, k\u1ebf to\u00e1n s\u1ebd t\u1ed5ng h\u1ee3p chi ph\u00ed nhi\u00ean li\u1ec7u \u0111\u00e3 ti\u00eau hao trong th\u00e1ng\/qu\u00fd.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621 &#8211; Chi ph\u00ed nhi\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152 &#8211; Nhi\u00ean v\u1eadt li\u1ec7u<\/span><\/p>\n<p><b>\u0110\u1ed1i v\u1edbi t\u00e0u s\u00f4ng: C\u00e1c thuy\u1ec1n tr\u01b0\u1edfng g\u1eedi b\u00e1o c\u00e1o x\u00e1c nh\u1eadn sau m\u1ed7i chuy\u1ebfn v\u1eadn chuy\u1ec3n, t\u1eeb \u0111\u00f3 k\u1ebf to\u00e1n l\u1eadp bi\u00ean b\u1ea3n nhi\u00ean li\u1ec7u ti\u00eau hao.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621 &#8211; Chi ph\u00ed nhi\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152 &#8211; Nhi\u00ean v\u1eadt li\u1ec7u<\/span><\/p>\n<p><b>\u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n: C\u00e1c chi ph\u00ed nhi\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng do b\u00ean nh\u1eadn kho\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i bi\u1ec3n.<\/b><\/p>\n<h3><b>K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong v\u1eadn t\u1ea3i bi\u1ec3n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean c\u1ea7n qu\u1ea3n l\u00fd chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u1eadn t\u1ea3i bi\u1ec3n:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 t\u0103ng\/gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0o s\u1ed5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 6424 &#8211; Nh\u00e0 c\u1eeda v\u1eadt li\u1ec7u<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627 &#8211; Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 624 &#8211; D\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110<\/span><\/p>\n<h3><b>K\u1ebf to\u00e1n v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo d\u00f5i t\u00ecnh h\u00ecnh xu\u1ea5t nh\u1eadp t\u1ed3n kho v\u1eadt li\u1ec7u b\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 TK 1521, TK 1522&#8230; T\u00ednh gi\u00e1 v\u1eadt li\u1ec7u nh\u1eadp kho nh\u01b0 sau:<\/span><\/p>\n<p><b>Gi\u00e1 mua th\u1ef1c t\u1ebf = Gi\u00e1 h\u00f3a \u0111\u01a1n + Chi ph\u00ed v\u1eadn chuy\u1ec3n &#8211; Gi\u1ea3m gi\u00e1<\/b><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n s\u1ebd k\u1ebft chuy\u1ec3n chi ph\u00ed v\u1eadt li\u1ec7u v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621, 622, 627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 154 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty logistics. Hy v\u1ecdng v\u1edbi nh\u1eefng ki\u1ebfn th\u1ee9c n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh logistics m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Nghi%E1%BB%87p%20v%E1%BB%A5%20k%E1%BA%BF%20to%C3%A1n%20v%E1%BA%ADn%20t%E1%BA%A3i%20v%C3%A0%20Logistics%20m%E1%BA%A3ng%20%C4%91%C6%B0%E1%BB%9Dng%20bi%E1%BB%83n&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/nghiep-vu-ke-toan-van-tai-va-logistics-mang-duong-bien\/', 'Nghi%E1%BB%87p%20v%E1%BB%A5%20k%E1%BA%BF%20to%C3%A1n%20v%E1%BA%ADn%20t%E1%BA%A3i%20v%C3%A0%20Logistics%20m%E1%BA%A3ng%20%C4%91%C6%B0%E1%BB%9Dng%20bi%E1%BB%83n', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: S\u01b0u t\u1ea7m C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n v\u1eadn t\u1ea3i v\u00e0 Logistics m\u1ea3ng \u0111\u01b0\u1eddng bi\u1ec3n c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang so v\u1edbi c\u00e1c ng\u00e0nh kh\u00e1c. \u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 ph\u1ee9c t\u1ea1p h\u01a1n do \u0111\u1eb7c th\u00f9 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,106],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - 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