{"id":14014,"date":"2010-09-14T10:53:04","date_gmt":"2010-09-14T10:53:04","guid":{"rendered":"http:\/\/localhost\/wordpress\/?p=39"},"modified":"2010-09-14T10:53:04","modified_gmt":"2010-09-14T10:53:04","slug":"he-thong-quan-ly-chi-phi-html","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/he-thong-quan-ly-chi-phi-html\/","title":{"rendered":"H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi ph\u00ed"},"content":{"rendered":"

V\u1ec1 h\u1ec7 th\u1ed1ng x\u00e1c l\u1eadp chi ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng ABC (Activity-Based Costing), ph\u01b0\u01a1ng ch\u00e2m c\u1ee7a Hewlett-Pakard l\u00e0: “C\u00e1c k\u1ef9 s\u01b0 v\u00e0 nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt c\u1ea7n th\u01b0\u1eddng xuy\u00ean th\u00f4ng qua k\u1ebf to\u00e1n \u0111\u1ec3 t\u00ecm m\u1eabu thi\u1ebft k\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f3 chi ph\u00ed t\u1ed1i \u01b0u… Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u00ec v\u1eady \u0111\u00e3 tham gia v\u00e0o qu\u00e1 tr\u00ecnh quy\u1ebft \u0111\u1ecbnh m\u1eabu thi\u1ebft k\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m. H\u1ecd gi\u00fap c\u00e1c k\u1ef9 s\u01b0 v\u00e0 nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt hi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb \u0111\u00e2u… H\u1ec7 th\u1ed1ng x\u00e1c l\u1eadp chi ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 l\u00e0m cho ngh\u1ec1 k\u1ebf to\u00e1n tr\u1edf n\u00ean c\u00f3 \u00fd ngh\u0129a h\u01a1n”. <\/span><\/span><\/span><\/p>\n

H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chi ph\u00ed bao g\u1ed3m 2 b\u01b0\u1edbc:<\/span><\/strong> <\/span><\/h3>\n
    \n
  • Quy t\u1eadp chi ph\u00ed: thu th\u1eadp c\u00e1c th\u00f4ng tin v\u1ec1 chi ph\u00ed th\u00f4ng qua ph\u00e2n lo\u1ea1i d\u1ef1a v\u00e0o b\u1ea3n ch\u1ea5t, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed lao \u0111\u1ed9ng, chi ph\u00ed nguy\u00ean li\u1ec7u… <\/span><\/span><\/li>\n
  • Ph\u00e2n b\u1ed5 chi ph\u00ed: truy nguy\u00ean v\u00e0 ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed v\u00e0o m\u1ed9t hay nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, c\u00e1c ph\u00f2ng ban, kh\u00e1ch h\u00e0ng, hay c\u00e1c s\u1ea3n ph\u1ea9m… <\/span><\/span><\/li>\n<\/ul>\n

    Th\u00f4ng qua hai b\u01b0\u1edbc n\u00e0y, nh\u00e0 qu\u1ea3n l\u00fd m\u1edbi c\u00f3 th\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng chi ph\u00ed, bi\u1ebft \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 b\u1ed9 ph\u1eadn, kh\u00e2u n\u00e0o g\u00e2y l\u1ed7 hay kh\u00f4ng sinh l\u00e3i. Ch\u1eb3ng h\u1ea1n trong m\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, chi ph\u00ed nguy\u00ean li\u1ec7u, sau khi t\u1ed5ng h\u1ee3p, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 l\u1ea1i v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng chi ph\u00ed nh\u01b0 b\u1ed9 ph\u1eadn \u0111i\u1ec1u h\u00e0nh m\u00e1y v\u00e0 b\u1ed9 ph\u1eadn ho\u00e0n thi\u1ec7n. Chi ph\u00ed t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn n\u00e0y l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m nh\u01b0 b\u00e0n, gh\u1ebf, t\u1ee7 s\u00e1ch… <\/span><\/span><\/p>\n

    T\u1edbi \u0111\u00e2y, ch\u00fang ta c\u00f3 th\u1ec3 \u0111i s\u00e2u t\u00ecm hi\u1ec3u c\u00e1ch th\u1ee9c ph\u00e2n lo\u1ea1i \u0111\u1ec3 sau \u0111\u00f3 quy t\u1eadp chi ph\u00ed. Chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 m\u1ed9t s\u1ef1 ti\u00eau hao ngu\u1ed3n l\u1ef1c cho m\u1ed9t m\u1ee5c \u0111\u00edch nh\u1ea5t \u0111\u1ecbnh, th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ngu\u1ed3n l\u1ef1c \u0111\u00f3. Nh\u01b0 \u0111\u00e3 bi\u1ebft chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00f4ng qua t\u00ednh ch\u1ea5t c\u1ed1 \u0111\u1ecbnh hay bi\u1ebfn \u0111\u1ed5i, h\u1ed7n h\u1ee3p hay ph\u00e2n b\u1eadc. <\/span><\/span><\/p>\n

    Chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/span><\/strong> <\/span><\/h3>\n

    \u0110\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh, ng\u01b0\u1eddi qu\u1ea3n l\u00fd ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a m\u1ed9t v\u1eadt, m\u1ed9t qu\u00e1 tr\u00ecnh hay m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 g\u1ecdi chung l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed (cost objective), ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c b\u1ed9 ph\u1eadn ph\u00f2ng ban, c\u00e1c s\u1ea3n ph\u1ea9m, \u0111\u1ea5t \u0111ai, qu\u00e3ng \u0111\u01b0\u1eddng, hay th\u1eadm ch\u00ed s\u1ed1 gi\u1edd gi\u1ea3ng d\u1ea1y… c\u0169ng nh\u01b0 ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c chi ph\u00ed c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed hay kh\u00f4ng. V\u00ed d\u1ee5, l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp n\u1ebfu b\u1ed9 ph\u1eadn c\u1ee7a nh\u00e2n vi\u00ean n\u00e0y \u0111\u01b0\u1ee3c coi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed, v\u00e0 l\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp n\u1ebfu s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5 c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed. C\u1ee5 th\u1ec3 h\u01a1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn d\u1ea1ng v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed cho tr\u01b0\u1edbc v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed gi\u00e1n ti\u1ebfp l\u00e0 chi ph\u00ed kh\u00f4ng th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn d\u1ea1ng v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed cho tr\u01b0\u1edbc. <\/span><\/span><\/p>\n

    C\u1ea7n ph\u1ea3i nh\u1eafc t\u1edbi m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng kh\u00e1c l\u00e0 kh\u00e1i ni\u1ec7m t\u1ed5ng chi ph\u00ed gi\u00e1n ti\u1ebfp (factory overhead, factory burden ho\u1eb7c manufacturing overhead), ch\u1ec9 nh\u1eefng chi ph\u00ed kh\u00f4ng th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn d\u1ea1ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1o ph\u00ed l\u00e0 s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5 \u0111\u1ea7u ra. C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 l\u00e0 n\u0103ng l\u01b0\u1ee3ng, lao \u0111\u1ed9ng gi\u00e1n ti\u1ebfp, l\u01b0\u01a1ng qu\u1ea3n l\u00fd, thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chi ph\u00ed thu\u00ea, b\u1ea3o hi\u1ec3m v\u00e0 kh\u1ea5u hao… C\u00f3 m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ec3 ph\u00e2n bi\u1ec7t l\u00e0 chi ph\u00ed n\u00e0y bao g\u1ed3m c\u00e1c chi ph\u00ed ngo\u00e0i chi ph\u00ed nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp. <\/span><\/span><\/p>\n

    B\u00e1o c\u00e1o thu nh\u1eadp theo chi ph\u00ed: m\u1ed9t v\u00ed d\u1ee5 v\u1ec1 b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t <\/span><\/em><\/span><\/strong><\/span><\/p>\n

    + Doanh thu
    \n_\u00a0 Chi ph\u00ed th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n g\u1ed3m:
    \n+ Kho th\u00e0nh ph\u1ea9m \u0111\u1ea7u k\u1ef3
    \n+ Chi ph\u00ed th\u00e0nh ph\u1ea9m g\u1ed3m:
    \n+ Chi ph\u00ed nguy\u00ean li\u1ec7u \u0111\u00e3 d\u00f9ng
    \n+ Chi ph\u00ed nh\u00e2n c\u00f4ng
    \n+ T\u1ed5ng chi ph\u00ed gi\u00e1n ti\u1ebfp
    \n_ Kho th\u00e0nh ph\u1ea9m cu\u1ed1i k\u1ef3 = L\u1ee3i nhu\u1eadn g\u1ed9p
    \n_\u00a0 C\u00e1c chi ph\u00ed kh\u00e1c g\u1ed3m:
    \n+ Chi ph\u00ed b\u00e1n
    \n+ Chi ph\u00ed qu\u1ea3n l\u00fd chung
    \n= Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng <\/span><\/span><\/p>\n

    Tu\u1ef3 theo m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd, b\u00e1o c\u00e1o thu nh\u1eadp tr\u00ean c\u00f3 th\u1ec3 ph\u00e2n t\u00e1ch chi ph\u00ed gi\u00e1n ti\u1ebfp th\u00e0nh c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i, ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh nh\u1ea5t \u0111\u1ecbnh. <\/span><\/span><\/p>\n

    H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi ph\u00ed x\u00e1c \u0111\u1ecbnh vi\u1ec7c nh\u00e0 qu\u1ea3n l\u00fd ra quy\u1ebft \u0111\u1ecbnh t\u00e1c \u0111\u1ed9ng t\u1edbi chi ph\u00ed b\u1eb1ng c\u00e1ch \u0111o l\u01b0\u1eddng c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 sau \u0111\u00f3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u00ean chi ph\u00ed. Qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng (ABM) s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng x\u00e1c l\u1eadp chi ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng (ABC) \u0111\u1ec3 c\u1ea3i thi\u1ec7n qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c. ABM ph\u00e2n bi\u1ec7t c\u00e1c chi ph\u00ed gia t\u0103ng gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb. Chi ph\u00ed gia t\u0103ng gi\u00e1 tr\u1ecb l\u00e0 chi ph\u00ed c\u1ea7n thi\u1ebft cho m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 xo\u00e1 b\u1ecf m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng. Ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb l\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 xo\u00e1 b\u1ecf m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng (v\u00ed d\u1ee5 chi ph\u00ed ki\u1ec3m so\u00e1t kho h\u00e0ng, v\u1eadn chuy\u1ec3n b\u1ebfn b\u00e3i…). Nh\u01b0 v\u1eady \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c c\u1ea1nh tranh b\u1eb1ng chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u1ea5u tr\u00fac c\u1ee7a c\u00e1c chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb. <\/span><\/span><\/p>\n

    H\u1ec7 th\u1ed1ng JIT (Just-In-Time)<\/span><\/strong> <\/span><\/h3>\n

    \u0110\u1ec3 t\u1ed1i thi\u1ec3u h\u00f3a chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb, nhi\u1ec1u c\u00f4ng ty \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng JIT, h\u1ec7 th\u1ed1ng trong \u0111\u00f3 c\u00f4ng ty mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 s\u1ea3n xu\u1ea5t c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m ngay khi chu tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ea7n t\u1edbi ch\u00fang, nh\u1eb1m gi\u1ea3m t\u1ed3n kho t\u1edbi m\u1ee9c th\u1ea5p nh\u1ea5t c\u00f3 th\u1ec3 v\u00ec chi ph\u00ed kho h\u00e0ng l\u00e0 chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn. Th\u00f4ng qua JIT, c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ed1ng l\u00e3nh ph\u00ed v\u00e0 c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng. <\/span><\/span><\/p>\n

    C\u00e1c c\u00f4ng ty \u00e1p d\u1ee5ng JIT \u0111\u1ec1u mang \u0111\u1ecbnh h\u01b0\u1edbng kh\u00e1ch h\u00e0ng v\u00ec c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng t\u1ea1o ra chu tr\u00ecnh s\u1ea3n xu\u1ea5t. Thay cho vi\u1ec7c nh\u1eadp kho c\u00e1c th\u00e0nh ph\u1ea9m v\u00e0 \u0111\u1ee3i \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, h\u1ec7 th\u1ed1ng JIT s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp theo c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c. JIT th\u00e0nh c\u00f4ng nh\u1edd m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 then ch\u1ed1t: <\/span><\/span><\/p>\n

    T\u1eadp trung v\u00e0o ch\u1ea5t l\u01b0\u1ee3ng: JIT lu\u00f4n \u0111i \u0111\u00f4i v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng t\u1ed5ng h\u1ee3p (TQC) v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. C\u00f4ng nh\u00e2n tay ngh\u1ec1 cao v\u1edbi \u0111\u1ed9 sai s\u00f3t b\u1eb1ng kh\u00f4ng s\u1ebd gi\u1ea3m \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed kh\u00f4ng gia t\u0103ng gi\u00e1 tr\u1ecb nh\u01b0 ki\u1ec3m so\u00e1t vi\u00ean hay s\u1eeda ch\u1eefa s\u1ea3n ph\u1ea9m. <\/span><\/span><\/p>\n

    Chu<\/span><\/span> k\u1ef3 s\u1ea3n xu\u1ea5t ng\u1eafn: chu k\u1ef3 s\u1ea3n xu\u1ea5t ng\u1eafn gi\u00fap t\u0103ng t\u1ed1c \u0111\u1ed9 \u0111\u00e1p \u1ee9ng \u0111\u01a1n \u0111\u1eb7t h\u00e0ng t\u1ee9c th\u1eddi v\u00e0 gi\u1ea3m m\u1ee9c \u0111\u1ed9 t\u1ed3n kho. <\/span><\/span><\/span><\/p>\n

    Chu<\/span><\/span> tr\u00ecnh s\u1ea3n xu\u1ea5t tr\u00f4i ch\u1ea3y: JIT \u0111\u01a1n gi\u1ea3n ho\u00e1 chu tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ec3 gi\u1ea3m \u0111\u1ed9 tr\u1ec7, ph\u00e1t tri\u1ec3n m\u1ed1i quan h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c nguy\u00ean v\u1eadt li\u1ec7u ngay khi c\u1ea7n v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea3m b\u1ea3o. JIT duy tr\u00ec tay ngh\u1ec1 \u0111\u1ec1u \u0111\u1eb7n theo nh\u00f3m \u0111\u1ec3 tr\u00e1nh chi ph\u00ed ng\u1eaft qu\u00e3ng v\u00e0 chi ph\u00ed chuy\u1ec3n giao b\u00e1n th\u00e0nh ph\u1ea9m b\u1eb1ng c\u00e1ch ph\u00e2n b\u1ed1 m\u00e1y m\u00f3c c\u00f9ng m\u1ed9t nh\u00f3m c\u00f4ng vi\u1ec7c c\u00e0ng g\u1ea7n nhau c\u00e0ng t\u1ed1t, c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c hu\u1ea5n luy\u1ec7n \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 c\u00e1c m\u00e1y m\u00f3c c\u00f9ng nh\u00f3m. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c s\u1ea3n xu\u1ea5t theo \u00f4 (cell). M\u1ed7i \u00f4 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi nh\u01b0 m\u1ed9t nh\u00e0 m\u00e1y thu nh\u1ecf v\u1edbi c\u00e1c nh\u00f3m m\u00e1y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo h\u00ecnh ch\u1eef “U”. <\/span><\/span><\/span><\/p>\n

    V\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t linh ho\u1ea1t: m\u00e1y m\u00f3c c\u1ea7n linh ho\u1ea1t trong kh\u1ea3 n\u0103ng t\u1ea1o ra c\u00e1c linh ki\u1ec7n v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u1ec3 t\u0103ng th\u00eam s\u1ea3n l\u01b0\u1ee3ng n\u1ebfu s\u1ea3n ph\u1ea9m c\u00f3 m\u1ee9c c\u1ea7u v\u01b0\u1ee3t b\u1eadc ho\u1eb7c tr\u00e1nh cho vi\u1ec7c \u0111\u00ecnh tr\u1ec7 s\u1ea3n xu\u1ea5t v\u00ec m\u1ed9t m\u00e1y m\u00f3c n\u00e0o \u0111\u00f3 b\u1ecb h\u1ecfng. Th\u1eddi gian c\u00e0i \u0111\u1eb7t v\u00e0 thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng m\u00e1y m\u00f3c c\u0169ng ph\u1ea3i \u0111\u1ee7 ng\u1eafn. Nh\u00e2n vi\u00ean c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o \u0111a n\u0103ng nh\u1eb1m th\u1ebf ch\u1ed7 v\u00e0 ki\u00eam nhi\u1ec7m, gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed lao \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng.<\/span><\/span><\/p>\n

    >>>M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam: Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng<\/a><\/em><\/span><\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    \tChuyên viên k\u1ebf toán chi phí (k\u1ebf toán qu\u1ea3n tr\u1ecb) ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c ý ngh\u0129a c\u1ee7a nh\u1eefng con s\u1ed1, liên h\u1ec7 chúng v\u1edbi các ho\u1ea1t \u0111\u1ed9ng kinh doanh và \u0111\u01b0a ra nh\u1eefng gi\u1ea3i pháp thay th\u1ebf. Sau cùng các gi\u1ea3i pháp thay th\u1ebf này ph\u1ea3i \u0111\u01b0\u1ee3c \u0111ánh giá và l\u1ef1a ch\u1ecdn nh\u1eb1m t\u1ed1i \u01b0u hoá hi\u1ec7u qu\u1ea3 kinh doanh. <\/span><\/span><\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[],"class_list":["post-14014","article","type-article","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14014"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}