{"id":9055,"date":"2024-04-03T16:35:59","date_gmt":"2024-04-03T09:35:59","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9055"},"modified":"2025-11-07T14:15:04","modified_gmt":"2025-11-07T07:15:04","slug":"chi-phi-san-xuat-va-tinh-gia-thanh-san-pham","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chi-phi-san-xuat-va-tinh-gia-thanh-san-pham\/","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m"},"content":{"rendered":"

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t. X\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t r\u00f5 r\u00e0ng s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 t\u1ea1o ra l\u1ee3i nhu\u1eadn h\u01a1n. V\u1eady chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? C\u00f3 m\u1ea5y lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/span><\/i><\/p>\n

1.Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/b><\/h5>\n

\"T\u1ed4NG<\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i b\u1ecf ra \u0111\u1ec3 chi tr\u1ea3 cho nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o v\u1edbi m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t t\u1ea1o ra s\u1ea3n ph\u1ea9m mang v\u1ec1 l\u1ee3i nhu\u1eadn.\u00a0<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m nh\u1eefng g\u00ec s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ea3n ph\u1ea9m ch\u00ednh x\u00e1c.\u00a0<\/span><\/p>\n

Trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf hi\u1ec7n \u0111\u1ea1i v\u00e0 c\u1ea1nh tranh nh\u01b0 ng\u00e0y nay, doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn lo\u1ea1i chi ph\u00ed n\u00e0y, t\u1ed1i \u01b0u h\u00f3a b\u1eb1ng c\u00e1ch gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

2. Chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp trong gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t:<\/b><\/h5>\n

C\u00f3 nhi\u1ec1u c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed<\/a> s\u1ea3n xu\u1ea5t, trogn \u0111\u00f3 ph\u1ed5 bi\u1ebfn l\u00e0 Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i, bao g\u1ed3m chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp.\u00a0<\/span><\/p>\n

a. Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 g\u00ec:<\/em><\/strong><\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp cho m\u1ed9t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, khashc h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3. Nh\u00f3m k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty s\u1ebd ghi l\u1ea1i c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp \u1edf m\u1ed7i giai \u0111o\u1ea1n c\u1ea3u qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t sau \u0111\u00f3 c\u1ed9ng ch\u00fang l\u1ea1i v\u1edbi nhau \u0111\u1ec3 t\u00ecm ra t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m khi t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.\u00a0<\/span><\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp th\u01b0\u1eddng bi\u1ebfn \u0111\u1ed5i, ch\u00fang c\u00f3 th\u1ec3 dao \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nhau. V\u00ed d\u1ee5, gi\u00e1 d\u1ea7u c\u1ea7n thi\u1ebft \u0111\u1ec3 v\u1eadn h\u00e0nh m\u1ed9t m\u00e1y s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng n\u0103m. T\u01b0\u01a1ng t\u1ef1, nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo khu v\u1ef1c, theo v\u00f9ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng l\u01b0\u01a1ng theo gi\u1edd cho nh\u00e2n vi\u00ean c\u1ea5p m\u1edbi. Chi ph\u00ed tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0:<\/span><\/p>\n