{"id":2091,"date":"2018-12-25T17:58:21","date_gmt":"2018-12-25T10:58:21","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2091"},"modified":"2025-12-08T17:20:56","modified_gmt":"2025-12-08T10:20:56","slug":"html_lamthenao_tinhgiathanhgiacong","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_lamthenao_tinhgiathanhgiacong\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh gia c\u00f4ng theo PP gi\u1ea3n \u0111\u01a1n &#8211; TT 200"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh cho s\u1ea3n ph\u1ea9m mang \u0111i gia c\u00f4ng, ch\u1ebf bi\u1ebfn tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Khai b\u00e1o th\u00e0nh ph\u1ea9m mang \u0111i gia c\u00f4ng<\/li>\n<li>Khai b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/li>\n<li>Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u<\/li>\n<li>Nh\u1eadn h\u00f3a \u0111\u01a1n chi ph\u00ed gia c\u00f4ng<\/li>\n<li>Nh\u1eadp kho th\u00e0nh ph\u1ea9m gia c\u00f4ng<\/li>\n<li>X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/li>\n<li>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/li>\n<li>K\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean nh\u1eadp li\u1ec7u <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 Khai b\u00e1o th\u00e0nh ph\u1ea9m mang \u0111i gia c\u00f4ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o <b>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/b><b>\\T\u1ea5t c\u00e1c danh m\u1ee5c \\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn t\u00ednh ch\u1ea5t h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 l\u00e0 <b>Th\u00e0nh Ph\u1ea9m<\/b>.<br \/>\nB\u01b0\u1edbc 3: Sau khi khai b\u00e1o xong, nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/khai-bao-thanh-pham.png\" alt=\"\" width=\"962\" height=\"809\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b> Khi khai b\u00e1o th\u00e0nh ph\u1ea9m, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n khai b\u00e1o th\u00eam \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra th\u00e0nh ph\u1ea9m b\u00ean tab <b>\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/dinh-mucVTHH-1.png\" alt=\"\" width=\"937\" height=\"243\" \/> <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 Khai b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o <b>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/b><b>\\T\u1ea5t c\u00e1c danh m\u1ee5c\\ \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed l\u00e0 <b>S\u1ea3n ph\u1ea9m<\/b>.<br \/>\nB\u01b0\u1edbc 3: Khai b\u00e1o c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/DTTHCP.png\" alt=\"\" width=\"958\" height=\"806\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b> V\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 gi\u1ea3n \u0111\u01a1n, m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t th\u00e0nh ph\u1ea9m c\u1ea7n s\u1ea3n xu\u1ea5t ra. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.3 Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u mang \u0111i gia c\u00f4ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Kho\\<\/b>tab <b>Nh\u1eadp, xu\u1ea5t kho<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam\\Xu\u1ea5t kho<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0: <b>2.S\u1ea3n xu\u1ea5t<\/b>.<br \/>\nB\u01b0\u1edbc 3: \u0110\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp th\u00ec c\u1ea7n ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed (\u0111\u1ed1i t\u01b0\u1ee3ng THCP).<br \/>\nB\u01b0\u1edbc 4: Khai b\u00e1o c\u00e1c th\u00f4ng tin, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/xuat-kho-gia-cong-1600x672.png\" alt=\"\" width=\"1600\" height=\"672\" \/> <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.4 Nh\u1eadn h\u00f3a \u0111\u01a1n v\u1ec1 chi ph\u00ed gia c\u00f4ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Ti\u1ec1n m\u1eb7t\\<\/b>tab <b>Thu, chi ti\u1ec1n<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam\\Chi ti\u1ec1n<\/b>.<br \/>\nB\u01b0\u1edbc 2: Khai b\u00e1o ch\u1ee9ng t\u1eeb phi\u1ebfu chi v\u1ec1 chi ph\u00ed gi\u00e1 c\u00f4ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m \u0111i gia c\u00f4ng kho.<br \/>\nB\u01b0\u1edbc 3: Nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/chi-phi-gia-congg-1600x675.png\" alt=\"\" width=\"1600\" height=\"675\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b> K\u1ebf to\u00e1n c\u1ea7n ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng THCP t\u01b0\u01a1ng \u1ee9ng. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.5 Nh\u1eadp kho th\u00e0nh ph\u1ea9m gia c\u00f4ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Kho\\<\/b>tab <b>Nh\u1eadp, xu\u1ea5t kho<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam\\Nh\u1eadp kho<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 <b>Th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t<\/b>.<br \/>\nB\u01b0\u1edbc 3: Khai b\u00e1o ch\u1ee9ng t\u1eeb nh\u1eadp kho v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c nh\u1eadp kho. Nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<b>L\u01b0u \u00fd:<\/b> C\u1ea7n ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng THCP t\u01b0\u01a1ng \u1ee9ng.<br \/>\n<img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/NKTP-1600x675.png\" alt=\"\" width=\"1600\" height=\"675\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b> \u0110\u01a1n gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u00ednh v\u00e0 c\u1eadp nh\u1eadt sau khi k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xong vi\u1ec7c t\u00ednh gi\u00e1 tr\u00ean ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh<\/b>. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.6 X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh\\<\/b>tab <b>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c &#8211; Gi\u1ea3n \u0111\u01a1n<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam k\u1ef3 t\u00ednh gi\u00e1<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf b\u01b0\u1edbc 2.<br \/>\nB\u01b0\u1edbc 3: Sau khi khai b\u00e1o xong, nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/them-ky-gia-thanh-2.png\" alt=\"\" width=\"966\" height=\"729\" \/> <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.7 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nV\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p <b>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/b>, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <a href=\"\/accounting\/kb\/tinhgiathanh_theopp_giandon_theott200\/html_17060000\" target=\"_blank\" rel=\"noopener\">T\u00ednh gi\u00e1 xu\u1ea5t kho<\/a> tr\u00ean ph\u00e2n h\u1ec7 <b>Kho<\/b>. Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh theo h\u01b0\u1edbng d\u1eabn sau:<br \/>\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh\\<\/b>tab <b>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c &#8211; Gi\u1ea3n \u0111\u01a1n<\/b>, t\u1ea1i m\u00e0n h\u00ecnh danh s\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, sau \u0111\u00f3 nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>, h\u1ec7 th\u1ed1ng s\u1ebd cho ph\u00e9p k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n theo 3 b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li><em>Ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/em> =&gt; h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u (TK 621), h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng (TK 622), chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627) ch\u01b0a c\u00f3 th\u00f4ng tin <b>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b> \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/2020-09-03_16-14-35-700x407.jpg\" alt=\"\" width=\"700\" height=\"407\" \/><\/p>\n<ul>\n<li>Nh\u1eadp t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 v\u00e0 l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 theo m\u1ed9t trong c\u00e1c ti\u00eau th\u1ee9c sau: <b>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/b>, <b>Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/b>, <b>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/b> ho\u1eb7c <b>\u0110\u1ecbnh m\u1ee9c<\/b>.<\/li>\n<li>Nh\u1ea5n <b>Ph\u00e2n b\u1ed5<\/b>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<li>Sau khi ph\u00e2n b\u1ed5 xong, nh\u1ea5n <b>Ti\u1ebfp theo<\/b>.<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ec7 th\u1ed1ng s\u1ebd kh\u00f4ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00e3 c\u00f3 th\u00f4ng tin <b>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b> \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung.<\/li>\n<li>C\u00f3 th\u1ec3 ki\u1ec3m tra danh s\u00e1ch ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed chung b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>Xem<\/b> t\u1ea1i c\u1ed9t <b>Chi ti\u1ebft ch\u1ee9ng t\u1eeb<\/b> tr\u00ean tab <b>X\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e2n b\u1ed5<\/b>.<\/li>\n<li>\u0110\u1ec3 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c chi ph\u00ed chung theo <b>\u0110\u1ecbnh m\u1ee9c<\/b>, k\u1ebf to\u00e1n c\u1ea7n v\u00e0o menu <b>Nghi\u1ec7p v\u1ee5\\Gi\u00e1 th\u00e0nh\\Ti\u1ec7n \u00edch\\Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b> \u0111\u1ec3 khai b\u00e1o \u0111\u1ecbnh m\u1ee9c chi ph\u00ed cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <b>T\u00ednh gi\u00e1 xu\u1ea5t kho<\/b> tr\u00ean ph\u00e2n h\u1ec7 <b>Kho<\/b>.<\/li>\n<li>N\u1ebfu ch\u1ecdn ch\u1ee9c n\u0103ng <b>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/b>, c\u00e1c th\u00f4ng tin thi\u1ebft l\u1eadp ph\u1ee5c v\u1ee5 cho vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed chung tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd b\u1ecb x\u00f3a \u0111i v\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i vi\u1ec7c khai b\u00e1o.<\/li>\n<li>Sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, c\u00f3 th\u1ec3 ki\u1ec3m tra th\u00f4ng tin chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u00ean tab <b>B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/b> c\u1ee7a m\u00e0n h\u00ecnh danh s\u00e1ch k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<\/ul>\n<ul>\n<li><em>\u0110\u00e1nh gi\u00e1 d\u1edf dang cu\u1ed1i k\u1ef3<\/em> =&gt; tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh v\u1eabn c\u00f2n c\u00f3 c\u00e1c th\u00e0nh ph\u1ea9m ch\u01b0a s\u1ea3n xu\u1ea5t xong, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3 cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/2020-09-03_16-15-46-700x405.jpg\" alt=\"\" width=\"700\" height=\"405\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ef1a ch\u1ecdn \u0111\u00e1nh gi\u00e1 d\u1edf dang theo m\u1ed9t trong c\u00e1c ti\u00eau th\u1ee9c sau: <b>S\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/b>, <b>Theo nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/b> ho\u1eb7c <b>Theo \u0111\u1ecbnh m\u1ee9c<\/b>, sau \u0111\u00f3 nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng d\u1edf dang v\u00e0 t\u1ef7 l\u1ec7 % ho\u00e0n th\u00e0nh cho t\u1eebng th\u00e0nh ph\u1ea9m.<\/li>\n<li>Nh\u1ea5n <b>T\u00ednh chi ph\u00ed d\u1edf dang<\/b>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh chi ph\u00ed d\u1edf dang cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed.<\/li>\n<li>Sau khi \u0111\u00e1nh gi\u00e1 chi ph\u00ed d\u1edf dang xong, nh\u1ea5n <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>.<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 theo <b>\u0110\u1ecbnh m\u1ee9c<\/b>, k\u1ebf to\u00e1n c\u1ea7n v\u00e0o Ph\u00e2n h\u1ec7 <b>Gi\u00e1 Th\u00e0nh\\<\/b>tab <b>Quy tr\u00ecnh\\Gi\u1ea3n \u0111\u01a1n\\Ti\u1ec7n \u00edch\\ Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c gi\u00e1 th\u00e0nh<\/b> \u0111\u1ec3 khai b\u00e1o \u0111\u1ecbnh m\u1ee9c chi ph\u00ed cho t\u1eebng th\u00e0nh ph\u1ea9m.<\/li>\n<li>Sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, c\u00f3 th\u1ec3 ki\u1ec3m tra th\u00f4ng tin d\u1edf dang cu\u1ed1i k\u1ef3 th\u00f4ng qua <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/bang_tap_hop_chi_phi_theo_yeu_to_chi_phi\/\" target=\"_blank\" rel=\"noopener\"><b>B\u1ea3ng t\u1eadp h\u1ee3p chi ph\u00ed theo y\u1ebfu t\u1ed1<\/b><\/a> ho\u1eb7c <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/bang_tap_hop_chi_phi_theo_khoan_muc\/\" target=\"_blank\" rel=\"noopener\"><b>B\u1ea3ng t\u1eadp h\u1ee3p chi ph\u00ed theo kho\u1ea3n m\u1ee5c<\/b><\/a><\/li>\n<\/ul>\n<ul>\n<li><em>T\u00ednh gi\u00e1 th\u00e0nh<\/em> =&gt; sau khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b> \u1edf b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 d\u1edf dang, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1eadp b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh:<\/li>\n<\/ul>\n<ul>\n<li>Sau khi th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh xong, k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <b>C\u1eadp nh\u1eadt gi\u00e1 nh\u1eadp kho<\/b> \u0111\u1ec3 c\u1eadp nh\u1eadt gi\u00e1 th\u00e0nh v\u1eeba t\u00ednh c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea9m v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb nh\u1eadp kho \u0111\u00e3 l\u1eadp \u1edf b\u01b0\u1edbc 5. Ngo\u00e0i ra k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt lu\u00f4n gi\u00e1 xu\u1ea5t kho cho c\u00e1c th\u00e0nh ph\u1ea9m \u0111\u00f3 b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <b>C\u1eadp nh\u1eadt gi\u00e1 xu\u1ea5t kho<\/b>.<\/li>\n<li>Ki\u1ec3m tra l\u1ea1i b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng th\u00e0nh ph\u1ea9m tr\u00ean tab <b>B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh<\/b> c\u1ee7a m\u00e0n h\u00ecnh danh s\u00e1ch k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ki\u1ec3m tra l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e0m gi\u1ea3m gi\u00e1 th\u00e0nh c\u1ee7a th\u00e0nh ph\u1ea9m, t\u1ea1i m\u00e0n h\u00ecnh danh s\u00e1ch k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ch\u1ecdn ch\u1ee9c n\u0103ng <b>T\u1eadp h\u1ee3p chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/b> ho\u1eb7c <b>T\u1eadp h\u1ee3p kho\u1ea3n gi\u1ea3m gi\u00e1 th\u00e0nh<\/b>.<\/li>\n<li>Khi k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt gi\u00e1 nh\u1eadp kho cho c\u00e1c th\u00e0nh ph\u1ea9m trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, th\u00ec h\u1ec7 th\u1ed1ng c\u0169ng t\u1ef1 \u0111\u1ed9ng t\u00ednh lu\u00f4n gi\u00e1 nh\u1eadp kho cho c\u00e1c th\u00e0nh ph\u1ea9m \u0111\u00f3.<\/li>\n<li>Sau khi k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt gi\u00e1 xu\u1ea5t kho th\u00e0nh ph\u1ea9m th\u00ec h\u1ec7 th\u1ed1ng c\u0169ng t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 xu\u1ea5t kho cho c\u00e1c th\u00e0nh ph\u1ea9m \u0111\u00f3.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.8 K\u1ebft chuy\u1ec3n c\u00e1c chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh\\<\/b>tab <b>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c &#8211; Gi\u1ea3n \u0111\u01a1n<\/b>, t\u1ea1i m\u00e0n h\u00ecnh danh s\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <b>K\u1ebft chuy\u1ec3n chi ph\u00ed<\/b>.<br \/>\nB\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, sau \u0111\u00f3 nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b> =&gt; h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p chi ph\u00ed c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 621, 622, 627&#8230; \u0111\u1ec3 k\u1ebft chuy\u1ec3n sang 154.<br \/>\n<img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/2020-09-03_16-18-18-700x404.jpg\" alt=\"\" width=\"700\" height=\"404\" \/><br \/>\nB\u01b0\u1edbc 3: Ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<br \/>\n<b>L\u01b0u \u00fd:<\/b> Thao t\u00e1c t\u01b0\u01a1ng t\u1ef1 khi t\u00ednh gi\u00e1 th\u00e0nh cho s\u1ea3n ph\u1ea9m mang \u0111i gia c\u00f4ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p H\u1ec7 s\u1ed1, t\u1ef7 l\u1ec7.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2637],"ht-kb-tag":[],"class_list":["post-2091","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=2091"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2091\/revisions"}],"predecessor-version":[{"id":47269,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2091\/revisions\/47269"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2091"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2091"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}