{"id":17875,"date":"2021-01-28T17:21:59","date_gmt":"2021-01-28T10:21:59","guid":{"rendered":"http:\/\/helpsme2021.misa.vn\/?post_type=ht_kb&p=17875"},"modified":"2026-02-07T11:16:10","modified_gmt":"2026-02-07T04:16:10","slug":"cach-hien-thi-so-lieu-o-phan-phan-bo-chung-khi-thuc-hien-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-hien-thi-so-lieu-o-phan-phan-bo-chung-khi-thuc-hien-tinh-gia-thanh\/","title":{"rendered":"C\u00e1ch hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u \u1edf ph\u1ea7n ph\u00e2n b\u1ed5 chung khi th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung theo Th\u00f4ng t\u01b0 133 v\u00e0 200, gi\u00fap ng\u01b0\u1eddi d\u00f9ng hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc v\u00e0 c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. <\/span><\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> c\u00e1c ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5, v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u1eebng ph\u01b0\u01a1ng ph\u00e1p.<\/span><\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, 200 khi t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<\/div><\/div>

<\/span><\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

<\/div>

\n\n\n\n
<\/div><\/div>
<\/span><\/p>\n

2.1. Th\u00f4ng t\u01b0 133<\/strong><\/h4>\n

<\/div>

\n

S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb trong m\u1ee5c ph\u00e2n b\u1ed5 chung = L\u0169y k\u1ebf N\u1ee3 TK 154 \u2013 L\u0169y k\u1ebf c\u00f3 TK 154 (c\u00f3 ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed, kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng THCP, c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng) \u2013 S\u1ed1 chi ph\u00ed chung \u0111\u00e3 ph\u00e2n b\u1ed5 l\u0169y k\u1ebf<\/span><\/p>\n

Ph\u1ea7n m\u1ec1m ph\u00e2n b\u1ed5 chung theo c\u00e1c ti\u00eau th\u1ef1c ph\u00e2n b\u1ed5 sau:<\/span><\/p>\n

    \n
  • Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
  • Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
  • Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/span><\/li>\n
  • \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/span><\/li>\n
  • S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho ( Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/span><\/li>\n
  • Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/span><\/li>\n<\/ul>\n\n\n\n
    \n
    \n

    \u00a0<\/div><\/div>

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 1. Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/h5>\n

    <\/div>

    \n

    Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NVLTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

    V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/span><\/p>\n

    Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 4.050.486<\/span><\/p>\n

    T\u1ed5ng chi ph\u00ed NVLTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 57.871.134<\/span><\/p>\n

    Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/span><\/p>\n

    => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (4.050.486\/57.871.134)*150.000.000 = 10.498.721<\/span><\/p>\n

    \"\"<\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 2. Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/h5>\n

    <\/div>

    \n

    Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NCTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

    V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/span><\/p>\n

    Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 3.000.000<\/span><\/p>\n

    T\u1ed5ng chi ph\u00ed NCTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 36.000.000<\/span><\/p>\n

    Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/span><\/p>\n

    => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (3.000.000\/36.000.000)*40.000.000 = 3.333.333<\/span><\/p>\n

    \"\"<\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 3: Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/strong><\/h5>\n

    <\/div>

    \n

    Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( (Chi ph\u00ed NVLTT+NCTT) c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed (NVLTT+ NCTT))* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

    V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/span><\/p>\n

    Chi ph\u00ed NVLTT + NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 11.729.366<\/span><\/p>\n

    T\u1ed5ng chi ph\u00ed NVLTT + NCTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 241.385.425<\/span><\/p>\n

    Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/span><\/p>\n

    => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (11.729.366\/241.385.425)*40.000.000 = 1.943.674<\/span><\/p>\n

    \"\"<\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 4: \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7).<\/strong><\/h5>\n

    <\/div>

    \n

    \u0110\u1ec3 \u00e1p d\u1ee5ng ti\u00eau th\u1ee9c n\u00e0y c\u1ea7n khai b\u00e1o \u0111\u1ecbnh m\u1ee5c trong Nghi\u1ec7p v\u1ee5\/ Gi\u00e1 th\u00e0nh\/ S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n (ho\u1eb7c s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/strong>\/ Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng THCP<\/strong><\/span><\/p>\n

    \"\"<\/p>\n

    Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA (t\u1eebng T\u00e0i kho\u1ea3n) = (\u0110\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 c\u1ee7a t\u1eebng KMCP c\u1ee7a TPA\/T\u1ed5ng \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 c\u1ee7a KMCP \u0111\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c TP \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 ph\u00e2n b\u1ed5 trong k\u1ef3 t\u00ednh th\u00e0nh n\u00e0y)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5 (t\u1eebng T\u00e0i kho\u1ea3n)<\/span><\/p>\n

    V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n

    \u0110\u1ecbnh m\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tr\u1ef1c ti\u1ebfp TP A l\u00e0 30.000 tr\u00ean t\u1ed5ng \u0111\u1ecbnh m\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0 215.000<\/span><\/p>\n

    Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/span><\/p>\n

    => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (30.000\/215.000)*150.000.000 = 20.930.233<\/span><\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 5: S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/strong><\/h5>\n

    <\/div>

    \n

    T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 c\u1ee7a TPA= (S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho c\u1ee7a TPA\/T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh ph\u1ea9m nh\u1eadp kho c\u1ee7a c\u00e1c TP \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0o k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh n\u00e0y)*100%<\/p>\n

    V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/span><\/p>\n

    S\u1ed1 l\u01b0\u1ee3ng TPA nh\u1eadp kho l\u00e0 1.000<\/span><\/p>\n

    T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng TP nh\u1eadp kho ph\u00e1t sinh trong k\u1ef3 l\u00e0: 5.000<\/span><\/p>\n

    Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/span><\/p>\n

    => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (1.000\/5.000)*40.000.000 = 8.000.000<\/span><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n
    Ti\u00eau th\u1ee9c 6: Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/strong><\/h5>\n

    <\/div>

    \n

    Chi ph\u00ed chung c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A = (Doanh thu c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A\/ T\u1ed5ng doanh thu c\u1ee7a c\u00e1c C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh) * Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

     <\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>

    <\/span><\/p>\n

    2.2. Th\u00f4ng t\u01b0 200<\/strong><\/h4>\n

    <\/div>

    \n

    \u0110\u1ed1i v\u1edbi t\u00ednh gi\u00e1 th\u00e0nh theo s\u1ea3n xu\u1ea5t, \u0111\u01a1n h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng: Ph\u00e1t sinh N\u1ee3 TK 621, 622, 627 – Ph\u00e1t sinh C\u00f3 TK 621, 622, 627 kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng TPCP, C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh Ph\u00e1t sinh N\u1ee3 tk 621, 622, 623, 627 – Ph\u00e1t sinh C\u00f3 TK 621, 622, 623, 627 kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng TPCP, C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    Ph\u1ea7n m\u1ec1m ph\u00e2n b\u1ed5 chung theo c\u00e1c ti\u00eau th\u1ef1c ph\u00e2n b\u1ed5 sau:<\/span><\/p>\n

      \n
    • Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
    • Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
    • Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/span><\/li>\n
    • \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7 v\u00e0 c\u00f4ng tr\u00ecnh)<\/span><\/li>\n
    • S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho ( Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/span><\/li>\n
    • Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/span><\/li>\n<\/ul>\n\n\n\n
      \n
      \n<\/div><\/div>
      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 1. Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/h5>\n

      <\/div>

      \nChi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NVLTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

      V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/span><\/p>\n

      Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 4.050.486<\/span><\/p>\n

      T\u1ed5ng chi ph\u00ed NVLTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 60.190.365<\/span><\/p>\n

      Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/span><\/p>\n

      => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (4.050.486\/60.190.365)*150.000.000 = 10.094.189<\/span><\/p>\n

      \"\"<\/p>\n

      \"\"<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 2. Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/h5>\n

      <\/div>

      \n

      Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NCTT)*Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n

      V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/span><\/p>\n

      Chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 15.000.000<\/span><\/p>\n

      T\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 52.000.000<\/span><\/p>\n

      Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 4.583.333<\/span><\/p>\n

      => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (15.000.000\/52.000.000)*4.583.333 = 308.434<\/span><\/p>\n

      \"\"<\/p>\n

      \"\"<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 3: Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/strong><\/h5>\n

      <\/div>

      \n

      T\u01b0\u01a1ng t\u1ef1 nh\u01b0 ti\u00eau th\u1ee9c Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

      Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( (Chi ph\u00ed NVLTT+NCTT) c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed (NVLTT+ NCTT))* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 4: \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7 v\u00e0 c\u00f4ng tr\u00ecnh).<\/strong><\/h5>\n

      <\/div>

      \n

      Khi ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo \u0110\u1ecbnh m\u1ee9c, b\u1ea1n thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c b\u1eb1ng c\u00e1ch sau khi ch\u1ecdn ti\u00eau th\u1ee9c \u0110\u1ecbnh m\u1ee9c\/ <\/strong>Nh\u1ea5n ph\u00e2n b\u1ed5\/ <\/strong>ch\u1ecdn \u0110\u1ecbnh m\u1ee9c<\/strong> ph\u00e2n b\u1ed5 \u0111\u1ec3 nh\u1eadp li\u1ec7u ho\u1eb7c v\u00e0o Nghi\u1ec7p v\u1ee5\/ Gi\u00e1 th\u00e0nh\/ S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n (ho\u1eb7c s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7 ho\u1eb7c c\u00f4ng tr\u00ecnh)<\/strong>\/ Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng THCP<\/strong><\/span><\/p>\n

      \"\"<\/p>\n

      \"\"<\/p>\n

      Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA (t\u1eebng T\u00e0i kho\u1ea3n) =(\u0110\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 \u1edf t\u1eebng T\u00e0i kho\u1ea3n c\u1ee7a TPA \/T\u1ed5ng \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 c\u1ee7a T\u00e0i kho\u1ea3n \u0111\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c TP \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 ph\u00e2n b\u1ed5 trong k\u1ef3 t\u00ednh th\u00e0nh n\u00e0y)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5 (t\u1eebng T\u00e0i kho\u1ea3n)<\/span><\/p>\n

      V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n

      \u0110\u1ecbnh m\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tr\u1ef1c ti\u1ebfp TP A l\u00e0 30.000 tr\u00ean t\u1ed5ng \u0111\u1ecbnh m\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0 215.000<\/span><\/p>\n

      Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0: 150.000.000<\/span><\/p>\n

      => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (30.000\/215.000)*150.000.000 = 20.930.233<\/span><\/p>\n

      \"\"<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 5: S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/strong><\/h5>\n

      <\/div>

      \n

      T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 c\u1ee7a TPA= (S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho c\u1ee7a TPA\/T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh ph\u1ea9m nh\u1eadp kho c\u1ee7a c\u00e1c TP \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0o k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh n\u00e0y)*100%<\/p>\n

      V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/span><\/p>\n

      S\u1ed1 l\u01b0\u1ee3ng TPA nh\u1eadp kho l\u00e0 1.000<\/span><\/p>\n

      T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng TP nh\u1eadp kho ph\u00e1t sinh trong k\u1ef3 l\u00e0: 5.000<\/span><\/p>\n

      Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/span><\/p>\n

      => Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (1.000\/5.000)*40.000.000 = 8.000.000<\/span><\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      Ti\u00eau th\u1ee9c 6: Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng)<\/strong><\/h5>\n

      <\/div>

      \n

      Chi ph\u00ed chung c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A = (Doanh thu c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A\/ T\u1ed5ng doanh thu c\u1ee7a c\u00e1c C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh) * Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>

      <\/span><\/p>\n

      3. L\u01b0u \u00fd<\/strong><\/h3>\n

      <\/div>

      \n

      N\u1ebfu anh\/ch\u1ecb t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau tr\u00ean c\u00f9ng 1 kho\u1ea3ng th\u1eddi gian th\u00ec c\u00e1c chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nhi\u1ec1u k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh (M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh c\u1ea7n l\u1eadp k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh ri\u00eang), b\u1ea1n c\u1ea7n t\u1ef1 t\u00ednh t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5<\/strong>\u00a0ho\u1eb7c\u00a0s\u1ed1 ti\u1ec1n ph\u00e2n b<\/strong>\u1ed5 cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p l\u00e0 bao nhi\u00eau v\u00e0 t\u1ef1 \u0111i\u1ec1n v\u00e0o\u00a0t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5 k\u1ef3 l\u1ea7n n\u00e0y<\/strong>\u00a0ho\u1eb7c S\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 l\u1ea7n n\u00e0y, sau \u0111\u00f3 ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 v\u00e0 nh\u1ea5n\u00a0Ph\u00e2n b\u1ed5<\/strong>. S\u1ed1 ti\u1ec1n chi ph\u00ed chung c\u00f2n l\u1ea1i, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang k\u1ef3 ph\u00e2n b\u1ed5 c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c l\u1eadp sau<\/p>\n

      <\/div><\/div><\/div>\n

      <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":108,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2637],"ht-kb-tag":[],"class_list":["post-17875","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/17875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/108"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=17875"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/17875\/revisions"}],"predecessor-version":[{"id":62107,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/17875\/revisions\/62107"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=17875"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=17875"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=17875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}