{"id":57017,"date":"2026-02-03T09:16:18","date_gmt":"2026-02-03T02:16:18","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=57017"},"modified":"2026-02-03T09:42:43","modified_gmt":"2026-02-03T02:42:43","slug":"lam-the-nao-khi-phan-bo-chi-phi-chung-chi-len-ket-qua-cua-1-doi-tuong-tap-hop-chi-phi","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-phan-bo-chi-phi-chung-chi-len-ket-qua-cua-1-doi-tuong-tap-hop-chi-phi\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi Ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u1ec9 l\u00ean k\u1ebft qu\u1ea3 c\u1ee7a 1 \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed?"},"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<strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u1eadn di\u1ec7n nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p khi ph\u1ea7n m\u1ec1m ch\u1ec9 ph\u00e2n b\u1ed5 chi ph\u00ed chung cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, \u0111\u1ea3m b\u1ea3o vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c theo t\u1eebng ti\u00eau th\u1ee9c.<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> Khi t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m, b\u01b0\u1edbc Ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u1ec9 l\u00ean k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 c\u1ee7a 1 <strong>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/strong> (\u0110TTHCP).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/1-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" \/><br \/>\n<strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n ph\u00e2n b\u1ed5 sai<\/li>\n<li>Gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c theo t\u1eebng ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 thi\u1ebft l\u1eadp t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh, doanh nghi\u1ec7p ph\u00e1t sinh t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m ASP K\u1ebf to\u00e1n. <\/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. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/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>Tr\u01b0\u1eddng h\u1ee3p 1: Do kh\u00f4ng ph\u00e1t sinh chi ph\u00ed theo lo\u1ea1i Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"color: #ff0000;\"><em><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo: Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong><\/em><\/span><\/li>\n<\/ul>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do kh\u00f4ng ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ebfn \u0110\u1ed1i t\u01b0\u1ee3ng THCP tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> Tr\u00ean giao di\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung nh\u1ea5n <strong>H\u1ee7y.<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> T\u1ea1i c\u1ed9t <strong>Ch\u1ee9c n\u0103ng<\/strong>, nh\u1ea5n x\u1ed5 m\u0169i t\u00ean <strong>\u23f7<\/strong> ch\u1ecdn <strong>T\u1eadp h\u1ee3p chi ph\u00ed tr\u1ef1c ti\u1ebfp.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/2-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" \/><br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Ki\u1ec3m tra c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp hay ch\u01b0a?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh, ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u00e3 ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng THCP tr\u00ean ch\u1ee9ng t\u1eeb hay ch\u01b0a, b\u1ed5 sung n\u1ebfu c\u00f3.<\/li>\n<li>N\u1ebfu th\u1ef1c t\u1ebf kh\u00f4ng ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp, ch\u1ec9 c\u00f3 chi ph\u00ed chung th\u00ec t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5, ph\u1ea3i t\u1ef1 g\u00f5 tay l\u1ea1i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 v\u1edbi ph\u01b0\u01a1ng th\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, Chi ph\u00ed tr\u1ef1c ti\u1ebfp.<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><em><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo \u0110\u1ecbnh m\u1ee9c (Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 \u2013 t\u1ef7 l\u1ec7, c\u00f4ng tr\u00ecnh)<\/strong><\/em><\/span><\/li>\n<\/ul>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do ch\u01b0a khai b\u00e1o \u0111\u1ecbnh m\u1ee9c cho t\u1ea5t c\u1ea3 c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP\/C\u00f4ng tr\u00ecnh c\u1ea7n ph\u00e2n b\u1ed5.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> Th\u1ef1c hi\u1ec7n khai b\u00e1o \u0111\u1ecbnh m\u1ee9c cho t\u1ea5t c\u1ea3 c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP\/C\u00f4ng tr\u00ecnh theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0110\u1ed1i t\u01b0\u1ee3ng THCP: <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet_lap_dinh_muc_phan_bo_chi_phi_theo_doi_tuong_thcp\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo C\u00f4ng tr\u00ecnh: <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet_lap_dinh_muc_phan_bo_chi_phi_theo_cong_trinh\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #ff0000;\"><em><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo Doanh thu (Ph\u01b0\u01a1ng ph\u00e1p c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/strong><\/em><\/span><\/li>\n<\/ul>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu ho\u1eb7c \u0111\u00e3 l\u1eadp nh\u01b0ng \u1edf tab Th\u1ed1ng k\u00ea ch\u01b0a ch\u1ecdn C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> Ki\u1ec3m tra \u0111\u00e3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu hay ch\u01b0a?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u01b0a l\u1eadp, nh\u1eadp b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li>N\u1ebfu \u0111\u00e3 l\u1eadp m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/3-1600x777.png\" alt=\"\" width=\"1600\" height=\"777\" \/><\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><em><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho (Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 \u2013 t\u1ef7 l\u1ec7)<\/strong><\/em><\/span><\/li>\n<\/ul>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do ch\u01b0a l\u1eadp phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ho\u1eb7c tr\u00ean phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ch\u01b0a ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng THCP.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> Ki\u1ec3m tra \u0111\u00e3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb nh\u1eadp kho th\u00e0nh ph\u1ea9m hay ch\u01b0a?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u01b0a l\u1eadp, nh\u1eadp b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li>N\u1ebfu \u0111\u00e3 l\u1eadp m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 \u0110\u1ed1i t\u01b0\u1ee3ng THCP tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/4-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" \/> <\/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>Tr\u01b0\u1eddng h\u1ee3p 2: Do T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 qu\u00e1 nh\u1ecf n\u00ean ph\u1ea7n m\u1ec1m l\u00e0m tr\u00f2n v\u1ec1 0<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>Gi\u1ea3i ph\u00e1p:<\/strong> T\u0103ng s\u1ed1 th\u1eadp ph\u00e2n c\u1ee7a c\u1ed9t T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o m\u1ee5c <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\\u0110\u1ecbnh d\u1ea1ng s\u1ed1.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/5.png\" alt=\"\" width=\"1558\" height=\"879\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c <strong>S\u1ed1 ch\u1eef s\u1ed1 c\u1ee7a ph\u1ea7n th\u1eadp ph\u00e2n<\/strong>, nh\u1ea5n <strong>S\u1eeda.<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> D\u00f2ng <strong>T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5<\/strong>, g\u00f5 s\u1ed1 <strong>10<\/strong> nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/6-1600x760.png\" alt=\"\" width=\"1600\" height=\"760\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> M\u1edf l\u1ea1i b\u1ea3ng Ph\u00e2n b\u1ed5 chi ph\u00ed chung, ph\u1ea7n m\u1ec1m s\u1ebd t\u0103ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u00ean.<\/p>\n<p><strong>==&gt; N\u1ebfu t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 qu\u00e1 nh\u1ecf th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u00e0m tr\u00f2n v\u1ec1 0<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2026\/02\/7-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2594,2637],"ht-kb-tag":[],"class_list":["post-57017","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-4-cau-hoi-thuong-gap","ht_kb_category-gia-thanh","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\/57017","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=57017"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57017\/revisions"}],"predecessor-version":[{"id":57053,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57017\/revisions\/57053"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=57017"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=57017"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=57017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}