{"id":9484,"date":"2024-10-22T16:15:54","date_gmt":"2024-10-22T09:15:54","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9484"},"modified":"2025-11-07T11:09:01","modified_gmt":"2025-11-07T04:09:01","slug":"gia-thanh-va-gia-von","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/gia-thanh-va-gia-von\/","title":{"rendered":"GI\u00c1 TH\u00c0NH V\u00c0 GI\u00c1 V\u1ed0N"},"content":{"rendered":"

 <\/p>\n

K\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t th\u00ec th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi 2 y\u1ebfu t\u1ed1 l\u00e0 gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh. C\u00f9ng FTS \u0111i t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n \u0111\u1ec3 c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9.\u00a0<\/span><\/i><\/p>\n

\"Evaluating<\/p>\n

1.Gi\u00e1 th\u00e0nh l\u00e0 g\u00ec?\u00a0<\/strong><\/h4>\n

Gi\u00e1 th\u00e0nh (Cost Price)<\/strong> l\u00e0 t\u1ed5ng chi ph\u00ed m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00e1c s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p m\u1ed9t d\u1ecbch v\u1ee5. N\u00f3 bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, chi ph\u00ed chung\u2026<\/span><\/p>\n

Gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n v\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5. C\u00f3 hai lo\u1ea1i gi\u00e1 th\u00e0nh ch\u00ednh:<\/span><\/p>\n

Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t: <\/b>l\u00e0 gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cho \u0111\u1ebfn khi th\u00e0nh ph\u1ea9m ho\u00e0n ch\u1ec9nh, s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n ra th\u1ecb tr\u01b0\u1eddng.\u00a0<\/span><\/p>\n

Gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9: <\/b>l\u00e0 gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m bao g\u1ed3m c\u1ea3 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

2. Gi\u00e1 v\u1ed1n l\u00e0 g\u00ec?<\/strong><\/h4>\n

Gi\u00e1 v\u1ed1n (Cost of Goods Sold – COGS)<\/strong> l\u00e0 t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p b\u00e1n ra. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m chi ph\u00ed nguy\u00ean li\u1ec7u, lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c. Gi\u00e1 v\u1ed1n ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    \n
  • Gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: <\/b>\u0110\u00e2y l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp nh\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/li>\n<\/ul>\n
      \n
    • Chi ph\u00ed v\u1eadn chuy\u1ec3n: <\/b>Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ebfn kho c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n
        \n
      • Thu\u1ebf nh\u1eadp kh\u1ea9u: <\/b>Chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u01a1 quan h\u1ea3i quan khi c\u00f3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/li>\n<\/ul>\n
          \n
        • Chi ph\u00ed s\u1ea3n xu\u1ea5t: <\/b>Bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, chi ph\u00ed chung,…<\/span><\/li>\n<\/ul>\n
            \n
          • C\u00e1c chi ph\u00ed kh\u00e1c: <\/b>Chi ph\u00ed b\u1ea3o hi\u1ec3m, chi ph\u00ed bao b\u00ec,…<\/span><\/li>\n<\/ul>\n

            Gi\u00e1 v\u1ed1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. <\/span><\/p>\n

            3. C\u00e1ch ph\u00e2n bi\u1ec7t gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh:<\/strong><\/h4>\n

            a. Ph\u1ea1m vi chi ph\u00ed:<\/strong>
            \n– Gi\u00e1 v\u1ed1n ch\u1ec9 bao g\u1ed3m c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m.<\/p>\n

            – Gi\u00e1 th\u00e0nh bao g\u1ed3m c\u1ea3 chi ph\u00ed gi\u00e1n ti\u1ebfp, man l\u1ea1i c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

            b. M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/strong><\/p>\n

            – Gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn g\u1ed9p, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/p>\n

            – Gi\u00e1 th\u00e0nh gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed t\u1ed5ng th\u1ec3 v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 b\u00e1n c\u0169ng nh\u01b0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh<\/p>\n

              \n
            • Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3, c\u00f3 ngh\u0129a l\u00e0 ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng th\u00ec ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 y\u1ebfu t\u1ed1 l\u00e0 gi\u00e1 v\u1ed1n.\u00a0<\/span><\/li>\n
            • C\u00f2n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t t\u00ednh cho c\u00e1c s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3, c\u0169ng \u0111\u1ed3ng ngh\u0129a l\u00e0 y\u1ebfu t\u1ed1 gi\u00e1 th\u00e0nh ch\u1ec9 g\u1eafn li\u1ec1n v\u1edbi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.\u00a0<\/span><\/li>\n<\/ul>\n

              N\u1ebfu gi\u00e1 v\u1ed1n l\u00e0 y\u1ebfu t\u1ed1 thi\u1ebft y\u1ebfu trong m\u1ecdi doanh nghi\u1ec7p, th\u00ec gi\u00e1 th\u00e0nh th\u01b0\u1eddng ch\u1ec9 xu\u1ea5t hi\u1ec7n \u1edf nh\u1eefng c\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t. Gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 ho\u00e0n thi\u1ec7n s\u1ea3n ph\u1ea9m trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Khi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t k\u1ebft th\u00fac, c\u00e1c s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh s\u1ebd ch\u1ee9a \u0111\u1ef1ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 th\u00e0nh. Ng\u01b0\u1ee3c l\u1ea1i, gi\u00e1 v\u1ed1n ch\u1ec9 t\u00ednh cho nh\u1eefng h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 trong k\u1ef3, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n.<\/span><\/p>\n

              S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh n\u1eb1m \u1edf th\u1eddi \u0111i\u1ec3m xu\u1ea5t hi\u1ec7n: gi\u00e1 th\u00e0nh h\u00ecnh th\u00e0nh ngay khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, trong khi gi\u00e1 v\u1ed1n xu\u1ea5t hi\u1ec7n khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c mua b\u00e1n, t\u1ee9c l\u00e0 trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5.<\/span><\/p>\n

              \u0110\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa hai kh\u00e1i ni\u1ec7m n\u00e0y, ta c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00fang. Gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd t\u1eeb c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t cho s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, trong khi gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf xu\u1ea5t kho c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5. Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf xu\u1ea5t kho ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf nh\u1eadp kho (t\u1ee9c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m) c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed hao h\u1ee5t ho\u1eb7c ngo\u00e0i \u0111\u1ecbnh m\u1ee9c. T\u00f3m l\u1ea1i, gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh, sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh theo c\u00e1c kho\u1ea3n kh\u00e1c, th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ph\u00e1p khoa h\u1ecdc.<\/span><\/p>\n

              4. T\u1ea7m quan tr\u1ecdng:<\/strong><\/h4>\n
                \n
              • Gi\u00e1 v\u1ed1n, kh\u1ea3 n\u0103ng ph\u1ea3n \u00e1nh chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn g\u1ed9p, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n
              • Gi\u00e1 th\u00e0nh bao g\u1ed3m c\u1ea3 c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp, mang \u0111\u1ebfn c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 m\u1ee9c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu, h\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 b\u1ec1n v\u1eefng.<\/li>\n<\/ul>\n

                S\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed m\u00e0 c\u00f2n n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng, qua \u0111\u00f3 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i, b\u1ec1n v\u1eefng.<\/p>\n

                Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed t\u1ed1t h\u01a1n m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p. Do \u0111\u00f3, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n vi\u00ean n\u00ean n\u1eafm v\u1eefng kh\u00e1u ni\u1ec7m n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea3u m\u00ecnh. S\u1ef1 hi\u1ec3u bi\u1ebft n\u00e0y kh\u00f4ng ch\u1ec9 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                  K\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t th\u00ec th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi 2 y\u1ebfu t\u1ed1 l\u00e0 gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh. C\u00f9ng FTS \u0111i t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n \u0111\u1ec3 c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u00e0nh qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9.\u00a0 1.Gi\u00e1 th\u00e0nh l\u00e0 g\u00ec?\u00a0 Gi\u00e1 th\u00e0nh […]<\/p>\n","protected":false},"featured_media":13452,"template":"","article_category":[10],"class_list":["post-9484","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9484","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:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13452"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9484"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}