{"id":8517,"date":"2020-05-06T17:59:35","date_gmt":"2020-05-06T10:59:35","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=8517"},"modified":"2026-03-25T14:01:23","modified_gmt":"2026-03-25T07:01:23","slug":"phan-bo-chi-phi-chung-len-thieu-sai-so-lieu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/phan-bo-chi-phi-chung-len-thieu-sai-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ph\u00e2n b\u1ed5 chi ph\u00ed chung l\u00ean kh\u00f4ng \u0111\u1ee7 khi T\u00ednh gi\u00e1 th\u00e0nh?"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap ng\u01b0\u1eddi d\u00f9ng nh\u1eadn di\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c nguy\u00ean nh\u00e2n khi\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p thi\u1ebfu ho\u1eb7c kh\u00f4ng \u0111\u00fang ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed chung khi ph\u00e2n b\u1ed5 chi ph\u00ed trong qu\u00e1 tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed MTC li\u00ean quan \u0111\u1ebfn t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> Ph\u00e2n t\u00edch c\u00e1c nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p, h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u ph\u00f9 h\u1ee3p. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/p>\n<\/div><\/div><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><strong>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><em>Xem video h\u01b0\u1edbng d\u1eabn:<\/em><\/span><\/p>\n<p style=\"padding-left: 80px;\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/mON6nlGU2qI\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\">Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea7n l\u01b0\u1ee3t theo c\u00e1c nguy\u00ean nh\u00e2n sau \u0111\u1ebfn khi th\u00e0nh c\u00f4ng:<\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\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><strong>Nguy\u00ean nh\u00e2n 1: Do ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 c\u00f3 ng\u00e0y h\u1ea1ch to\u00e1n n\u1eb1m ngo\u00e0i th\u1eddi gian c\u1ee7a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u1eddi gian (T\u1eeb ng\u00e0y &#8211; \u0110\u1ebfn ng\u00e0y) tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong> M\u1edf l\u1ea1i ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed chung \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00ean kh\u00f4ng \u0111\u1ee7 ho\u1eb7c thi\u1ebfu, s\u1eeda l\u1ea1i ng\u00e0y h\u1ea1ch to\u00e1n \u0111\u00fang thu\u1ed9c th\u1eddi gian c\u1ee7a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong> N\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u00e3 \u0111\u00fang ng\u00e0y nh\u01b0ng v\u1eabn kh\u00f4ng l\u00ean k\u1ef3 t\u00ednh gi\u00e1, c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u00fang th\u1eddi gian l\u1eadp k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, s\u1eeda l\u1ea1i th\u1eddi gian \u0111\u1ec3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh ch\u1ee9a ch\u1ee9ng t\u1eeb chi ph\u00ed c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34808\" src=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2.png\" alt=\"\" width=\"957\" height=\"608\" srcset=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2.png 957w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-700x445.png 700w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-800x508.png 800w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-768x488.png 768w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-50x32.png 50w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-60x38.png 60w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2-100x64.png 100w\" sizes=\"auto, (max-width: 957px) 100vw, 957px\" \/><\/p>\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><strong>Nguy\u00ean nh\u00e2n 2: V\u1edbi TT133 ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed ho\u1eb7c ch\u1ecdn nh\u1ea7m kho\u1ea3n m\u1ee5c MTC khi kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh cho c\u00f4ng tr\u00ecnh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> V\u1edbi th\u00f4ng t\u01b0 133\u00a0Khi t\u00ednh gi\u00e1 th\u00e0nh ph\u01b0\u01a1ng ph\u00e1p C\u00f4ng tr\u00ecnh ng\u01b0\u1eddi d\u00f9ng m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kho\u1ea3n m\u1ee5c chi ph\u00ed MTC (M\u00e1y thi c\u00f4ng) g\u1ed3m MTC.DCSX, MTC.K, MTC.KH, MTC.MN, MTC.NC, MTC.VL,..), \u0111\u1ed1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng kh\u00f4ng s\u1eed d\u1ee5ng kho\u1ea3n m\u1ee5c chi ph\u00ed MTC khi h\u1ea1ch to\u00e1n tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c ph\u00e2n h\u1ec7 v\u00ec nh\u01b0 v\u1eady s\u1ebd kh\u00f4ng l\u00ean chi ph\u00ed chung \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ? <\/span><b>T\u00ecm ch\u1ee9ng t\u1eeb, <\/b>c<\/span><span style=\"font-weight: 400; color: #000000;\">h\u1ecdn th\u1eddi gian c\u1ea7n ki\u1ec3m tra (th\u1eddi gian t\u00ednh gi\u00e1 th\u00e0nh), n<\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">h\u1ea5n <\/span><b>C\u1eadp nh\u1eadt, <\/b>n<\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">h\u1ea5n ? <\/span><b>T\u00ecm ki\u1ebfm<\/b><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i c\u1ed9t <\/span><b>TK N\u1ee3<\/b><span style=\"font-weight: 400;\"> l\u1ecdc c\u00e1c TK 154, t<\/span><\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">\u1ea1i c\u1ed9t <\/span><b>Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed<\/b><span style=\"font-weight: 400;\"> l\u1ecdc gi\u00e1 tr\u1ecb b\u1eb1ng \u201c<\/span><b>Tr\u1ed1ng<\/b><span style=\"font-weight: 400;\">\u201d<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> M\u1edf c\u00e1c ch\u1ee9ng t\u1eeb v\u1eeba l\u1ecdc, nh\u1ea5n S\u1eeda, t\u1ea1i c\u1ed9t <\/span><b>Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ecdn l\u1ea1i kho\u1ea3n m\u1ee5c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34810 size-full\" src=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32.png\" alt=\"\" width=\"1588\" height=\"763\" srcset=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32.png 1588w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-700x336.png 700w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-800x384.png 800w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-768x369.png 768w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-50x24.png 50w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-1536x738.png 1536w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-60x29.png 60w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32-100x48.png 100w\" sizes=\"auto, (max-width: 1588px) 100vw, 1588px\" \/><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 4:<\/strong> Tr\u00ean giao di\u1ec7n l\u1ecdc ch\u1ee9ng t\u1eeb, t\u1ea1i c\u1ed9t<\/span><b> Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed<\/b><span style=\"font-weight: 400;\"> ti\u1ebfp t\u1ee5c l\u1ecdc c\u00e1c gi\u00e1 tr\u1ecb b\u1eaft \u0111\u1ea7u l\u00e0 <\/span><b>MTC<\/b><span style=\"font-weight: 400;\">. N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed <\/span><b>MTC<\/b><span style=\"font-weight: 400;\">, m\u1edf ch\u1ee9ng t\u1eeb v\u00e0 s\u1eeda l\u1ea1i <\/span><b>Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed <\/b><span style=\"font-weight: 400;\">kh\u00e1c <\/span><b>MTC<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33659\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46.png\" alt=\"\" width=\"807\" height=\"601\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46.png 807w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-700x521.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-800x596.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-768x572.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-50x37.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46-100x74.png 100w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/p>\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><strong>Nguy\u00ean nh\u00e2n 3: T\u00ednh gi\u00e1 th\u00e0nh theo s\u1ea3n xu\u1ea5t nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb th\u1ed1ng k\u00ea nh\u1eadp c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ? <\/span><b>T\u00ecm ch\u1ee9ng t\u1eeb, <\/b>c<\/span><span style=\"font-weight: 400; color: #000000;\">h\u1ecdn th\u1eddi gian c\u1ea7n ki\u1ec3m tra (th\u1eddi gian t\u00ednh gi\u00e1 th\u00e0nh), n<\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">h\u1ea5n <\/span><b>C\u1eadp nh\u1eadt, <\/b>n<\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">h\u1ea5n <\/span><b>T\u00ecm ki\u1ebfm<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0 L\u1ecdc l\u1ea7n l\u01b0\u1ee3t c\u00e1c t\u00e0i kho\u1ea3n N\u1ee3 l\u00e0 621, 622, 623, 627 (TT200), 154 (TT133), <\/span><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">C\u1ed9t <\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng THCP<\/b><span style=\"font-weight: 400;\"> l\u1ecdc gi\u00e1 tr\u1ecb b\u1eb1ng <\/span><b>Tr\u1ed1ng<\/b><\/span><\/p>\n<p>L\u01b0u \u00fd: ch\u1ec9 l\u1ecdc c\u00e1c t\u00e0i kho\u1ea3n <span style=\"font-weight: 400; color: #000000;\">621, 622, 623, 627 (TT200), 154 (TT133) v\u00ec ch\u1ec9 c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi t\u00ednh gi\u00e1 th\u00e0nh, c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nh\u01b0 641, 642&#8230; s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o gi\u00e1 th\u00e0nh<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong> Ki\u1ec3m tra t\u1ea1i c\u00e1c c\u1ed9t C\u00f4ng tr\u00ecnh, H\u1ee3p \u0111\u1ed3ng b\u00e1n, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb n\u00e0o kh\u00f4ng? N\u1ebfu c\u00f3 ph\u00e1t sinh tr\u00ean ch\u1ee9ng t\u1eeb, m\u1edf ch\u1ee9ng t\u1eeb l\u00ean s\u1eeda, th\u1ef1c hi\u1ec7n x\u00f3a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00f3, sau \u0111\u00f3 t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33660\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21.png\" alt=\"\" width=\"797\" height=\"604\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21.png 797w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21-700x530.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21-768x582.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21-50x38.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21-100x76.png 100w\" sizes=\"auto, (max-width: 797px) 100vw, 797px\" \/><\/p>\n<p><span style=\"color: #000000;\">T\u01b0\u01a1ng t\u1ef1 n\u1ebfu t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng m\u00e0 chi ph\u00ed ch\u1ecdn nh\u1ea7m th\u1ed1ng k\u00ea sang c\u00e1c lo\u1ea1i gi\u00e1 th\u00e0nh kh\u00e1c, b\u1ea1n c\u0169ng ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1<\/span><\/p>\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><strong>Nguy\u00ean nh\u00e2n 4: Do ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u1edf k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh kh\u00e1c<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <\/span><b>B\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">\/<\/span><b>Gi\u00e1 th\u00e0nh<\/b><span style=\"font-weight: 400;\">\/<\/span><b>Li\u1ec7t k\u00ea danh s\u00e1ch ch\u1ee9ng t\u1eeb chi ph\u00ed chung theo k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn kho\u1ea3ng th\u1eddi gian r\u1ed9ng ho\u1eb7c c\u1ea3 n\u0103m \u0111\u1ec3 ch\u1ee9a t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111ang c\u00f3 tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; color: #000000;\">T\u00edch ch\u1ecdn t\u1ea5t c\u1ea3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111ang c\u00f3<\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>\u0110\u1ed3ng \u00fd<\/b><\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33662\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38.png\" alt=\"\" width=\"1165\" height=\"470\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38.png 1165w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-700x282.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-800x323.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-768x310.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-50x20.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-60x24.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38-100x40.png 100w\" sizes=\"auto, (max-width: 1165px) 100vw, 1165px\" \/><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><strong>B\u01b0\u1edbc 4:<\/strong> Tr\u00ean b\u00e1o c\u00e1o c\u00f3 th\u1ec3 nh\u00ecn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed tr\u00ean t\u1ea5t c\u1ea3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, ki\u1ec3m tra ng\u00e0y h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb chi ph\u00ed chung xem c\u00f3 ph\u00e2n b\u1ed5 nh\u1ea7m ch\u1ee9ng t\u1eeb chi ph\u00ed th\u00e1ng n\u00e0y qua th\u00e1ng kh\u00e1c hay kh\u00f4ng, n\u1ebfu c\u00f3 ph\u1ea3i x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh sai \u0111i, sau \u0111\u00f3 t\u00ednh l\u1ea1i.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">V\u00ed d\u1ee5 nh\u01b0 h\u00ecnh: Chi ph\u00ed th\u00e1ng 10 nh\u01b0ng \u0111ang ph\u00e2n b\u1ed5 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00e1ng 11 n\u00ean c\u1ea7n x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e1ng 11 \u0111i, sau \u0111\u00f3 t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh th\u00e1ng 10 \u0111\u1ec3 chi ph\u00ed l\u00ean \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33661\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24.png\" alt=\"\" width=\"1424\" height=\"386\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24.png 1424w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-700x190.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-800x217.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-768x208.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-50x14.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-60x16.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24-100x27.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\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><strong>Nguy\u00ean nh\u00e2n 5: H\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0ng trong k\u1ef3 kh\u00f4ng c\u00f3 ph\u00e1t sinh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u c\u1ea7n ph\u00e2n b\u1ed5<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><b>Gi\u1ea3i ph\u00e1p:<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Ph\u1ea7n m\u1ec1m kh\u00f4ng ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb \u00e2m \u0111\u01b0\u1ee3c n\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u1ea3m cho \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, c\u00f4ng tr\u00ecnh, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng hay h\u1ee3p \u0111\u1ed3ng b\u00e1n n\u00e0o \u0111\u1ec3 khi t\u00ednh gi\u00e1 th\u00e0nh ph\u1ea7n m\u1ec1m gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">V\u00ed d\u1ee5: Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m chi ph\u00ed chung (do gi\u1ea3m gi\u00e1 ho\u1eb7c tr\u1ea3 l\u1ea1i) c\u1ee7a chi ph\u00ed NVL (TK621) l\u00e0 5.000.000. Tuy nhi\u00ean, trong k\u1ef3 kh\u00f4ng c\u00f3 ph\u00e1t sinh t\u0103ng chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn chi ph\u00ed NVL s\u1ea3n xu\u1ea5t. D\u1eabn \u0111\u1ebfn ph\u1ea7n chi ph\u00ed chung c\u1ee7a NVL s\u1ebd b\u1ecb \u00e2m, kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">=&gt; \u0110\u1ec3 x\u1eed l\u00fd, tr\u00ean ch\u1ee9ng t\u1eeb gi\u1ea3m chi ph\u00ed (TK621) ti\u1ebfn th\u00e0nh ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng THCP \u0111\u1ec3 ph\u1ea7n m\u1ec1m x\u00e1c \u0111\u1ecbnh tr\u1eeb th\u1eb3ng chi ph\u00ed cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n t\u00ednh.<\/span><\/p>\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><strong>Nguy\u00ean nh\u00e2n 6: Do nh\u1eadp t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5 chi ph\u00ed chung k\u1ef3 n\u00e0y kh\u00f4ng \u0111\u00fang<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ch\u1ec9 ph\u00e1t sinh 1 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, b\u1ea1n c\u1ea7n nh\u1eadp t\u1ef7 l\u1ec7 l\u00e0 100% khi ph\u00e2n b\u1ed5 chi ph\u00ed chung (t\u1ef7 l\u1ec7 n\u00e0y ph\u1ea7n m\u1ec1m \u0111\u00e3 m\u1eb7c \u0111\u1ecbnh)\u200b.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng c\u00f3 ph\u00e1t sinh nhi\u1ec1u k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh ( tr\u01b0\u1eddng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n) th\u00ec nh\u1eadp %\u00a0 khi ph\u00e2n b\u1ed5 chi ph\u00ed chung t\u01b0\u01a1ng \u1ee9ng, k\u1ef3 t\u00ednh sau c\u00f9ng nh\u1eadp t\u1ef7 l\u1ec7 100%.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">V\u00ed d\u1ee5: Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5 l\u00e0 400.000, \u0111\u01a1n v\u1ecb t\u00ednh gi\u00e1 th\u00e0nh 2 c\u00f4ng \u0111o\u1ea1n<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000;\">C\u00f4ng \u0111o\u1ea1n 1 c\u1ea7n ph\u00e2n b\u1ed5 200.000 th\u1ef1c hi\u1ec7n g\u00f5 l\u1ea1i % ph\u00e2n b\u1ed5 tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 l\u00e0 50%<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34783\" src=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42.png\" alt=\"\" width=\"801\" height=\"615\" srcset=\"\/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42.png 801w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42-700x537.png 700w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42-768x590.png 768w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42-50x38.png 50w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42-60x46.png 60w, \/2026\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42-100x77.png 100w\" sizes=\"auto, (max-width: 801px) 100vw, 801px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00f4ng \u0111o\u1ea1n 2: Ph\u00e2n b\u1ed5 n\u1ed1t 200.000 th\u00ec g\u00f5 l\u1ea1i % ph\u00e2n b\u1ed5 k\u1ef3 n\u00e0y l\u00e0 100% ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3u ph\u00e2n b\u1ed5 h\u1ebft s\u1ed1 200.000 c\u00f2n l\u1ea1i<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33663\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38.png\" alt=\"\" width=\"805\" height=\"626\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38.png 805w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-700x544.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-800x622.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-768x597.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-50x39.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-60x47.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38-100x78.png 100w\" sizes=\"auto, (max-width: 805px) 100vw, 805px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><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><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb chi ph\u00ed chung nh\u01b0ng ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft, ho\u1eb7c kh\u00f4ng ph\u00e2n b\u1ed5 cho k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh n\u00e0o, ho\u1eb7c s\u1ed1 ti\u1ec1n b\u1eb1ng 0 n\u00ean ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh, ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn<\/span> <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_ct_cp_chung_chua_pb_het_hoac_khong_pb_cho_ky_tinh_gia_thanh_nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>C\u01a1 ch\u1ebf v\u1ec1 kho\u1ea3n m\u1ee5c chi ph\u00ed l\u00e0 MTC (M\u00e1y thi c\u00f4ng) khi t\u00ednh gi\u00e1 th\u00e0nh:\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00f4ng t\u01b0 200 khi t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00ean v\u1eabn l\u1ea5y chi ph\u00ed l\u00ean t\u00ednh gi\u00e1 th\u00e0nh b\u00ecnh th\u01b0\u1eddng d\u00f9 c\u00f3 ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed hay kh\u00f4ng<\/li>\n<li>Th\u00f4ng t\u01b0 133 khi t\u00ednh gi\u00e1 th\u00e0nh mu\u1ed1n \u0111\u01b0a chi ph\u00ed v\u00e0o k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed, trong \u0111\u00f3:\n<ul style=\"list-style-type: square;\">\n<li>V\u1edbi kho\u1ea3n m\u1ee5c chi ph\u00ed l\u00e0 MTC (MTC.DCSX, MTC.K, MTC.KH, MTC.MN, MTC.NC, MTC.VL,..) s\u1ebd l\u1ea5y l\u00ean chi ph\u00ed khi t\u00ednh gi\u00e1 th\u00e0nh n\u1ebfu ng\u01b0\u1eddi d\u00f9ng \u0111ang s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 C\u00f4ng tr\u00ecnh<\/li>\n<li>V\u1edbi kho\u1ea3n m\u1ee5c chi\u00a0ph\u00ed l\u00e0 MTC (MTC.DCSX, MTC.K, MTC.KH, MTC.MN, MTC.NC, MTC.VL,..) s\u1ebd kh\u00f4ng l\u1ea5y l\u00ean chi ph\u00ed khi t\u00ednh gi\u00e1 th\u00e0nh n\u1ebfu ng\u01b0\u1eddi d\u00f9ng \u0111ang s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"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":[3429,3561,3560],"class_list":["post-8517","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","ht_kb_tag-chi-phi-chung","ht_kb_tag-phan-bo-chi-phi-chung-khong-dung","ht_kb_tag-phan-bo-chi-phi-chung-len-sai"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/8517","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=8517"}],"version-history":[{"count":9,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/8517\/revisions"}],"predecessor-version":[{"id":68337,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/8517\/revisions\/68337"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=8517"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=8517"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=8517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}