{"id":8653,"date":"2026-09-15T17:38:59","date_gmt":"2026-09-15T10:38:59","guid":{"rendered":"https:\/\/docx247.com\/?post_type=product&#038;p=8653"},"modified":"2026-09-16T11:09:45","modified_gmt":"2026-09-16T04:09:45","slug":"quan-tri-chi-phi-kinh-doanh-vnu","status":"publish","type":"product","link":"https:\/\/docx247.com\/en\/tai-lieu\/quan-tri-chi-phi-kinh-doanh-vnu\/","title":{"rendered":"Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX)"},"content":{"rendered":"<p><strong>\ud83d\udcd8 QU\u1ea2N TR\u1eca CHI PH\u00cd KINH DOANH VNU \u2013 \u0110\u00c1P \u00c1N TR\u1eaeC NGHI\u1ec6M \u0110\u1ea0I H\u1eccC QU\u1ed0C GIA H\u00c0 N\u1ed8I<\/strong><\/p>\n<p><strong>\ud83d\udc41 XEM TR\u01af\u1edaC 20\u201330% N\u1ed8I DUNG<\/strong><\/p>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 85 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>\ud83d\udce5 NH\u1eacN FILE DOCX \u0110\u1ea6Y \u0110\u1ee6<\/strong><\/p>\n<p>Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 85 trang v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p><strong>\ud83d\udcb3 THANH TO\u00c1N QUA VNPAY<\/strong><\/p>\n<p>Thanh to\u00e1n nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n qua VNPAY. Sau khi giao d\u1ecbch th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng t\u1ea3i xu\u1ed1ng.<\/p>\n<p><strong>\ud83c\udfaf \u00d4N \u0110\u00daNG TR\u1eccNG T\u00c2M \u2013 TRA C\u1ee8U NHANH \u2013 TI\u1ebeT KI\u1ec6M TH\u1edcI GIAN<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i g\u1ed3m 85 trang, \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb nh\u1eb1m h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u1ec1 nh\u1eadn di\u1ec7n, ph\u00e2n lo\u1ea1i, \u0111o l\u01b0\u1eddng, ph\u00e2n t\u00edch, l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed trong doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udcca Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh l\u00e0 h\u1ecdc ph\u1ea7n c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn kh\u00e1i ni\u1ec7m chi ph\u00ed, ph\u00e2n lo\u1ea1i chi ph\u00ed, h\u00e0nh vi chi ph\u00ed, chi ph\u00ed s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1eddi k\u1ef3, chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp, \u0111\u1ecbnh ph\u00ed v\u00e0 bi\u1ebfn ph\u00ed, gi\u00e1 th\u00e0nh, d\u1ef1 to\u00e1n, ph\u00e2n t\u00edch chi ph\u00ed \u2013 kh\u1ed1i l\u01b0\u1ee3ng \u2013 l\u1ee3i nhu\u1eadn, chi ph\u00ed ti\u00eau chu\u1ea9n, ph\u00e2n t\u00edch sai l\u1ec7ch, chi ph\u00ed th\u00edch h\u1ee3p, \u0111\u1ecbnh gi\u00e1, h\u1ec7 th\u1ed1ng chi ph\u00ed theo ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed.<\/p>\n<p>N\u1ed9i dung h\u1ecdc t\u1eadp c\u00f3 th\u1ec3 gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u c\u00e1ch chi ph\u00ed h\u00ecnh th\u00e0nh trong doanh nghi\u1ec7p, c\u00e1ch ph\u00e2n b\u1ed5 v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed, s\u1eed d\u1ee5ng th\u00f4ng tin chi ph\u00ed \u0111\u1ec3 h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch, ra quy\u1ebft \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh.<\/p>\n<p>T\u00e0i li\u1ec7u g\u1ed3m 85 trang, ph\u00f9 h\u1ee3p \u0111\u1ec3 ng\u01b0\u1eddi h\u1ecdc chia nh\u1ecf theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c, luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u00f2n ch\u01b0a ch\u1eafc tr\u01b0\u1edbc khi ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p><strong>\u2705 T\u00c0I LI\u1ec6U H\u1ed6 TR\u1ee2:<\/strong><\/p>\n<ul>\n<li>Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n nhanh ch\u00f3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh.<\/li>\n<li>C\u1ee7ng c\u1ed1 kh\u00e1i ni\u1ec7m chi ph\u00ed.<\/li>\n<li>\u00d4n t\u1eadp c\u00e1c c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed.<\/li>\n<li>Ph\u00e2n bi\u1ec7t chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/li>\n<li>C\u1ee7ng c\u1ed1 \u0111\u1ecbnh ph\u00ed, bi\u1ebfn ph\u00ed v\u00e0 chi ph\u00ed h\u1ed7n h\u1ee3p.<\/li>\n<li>\u00d4n t\u1eadp chi ph\u00ed s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1eddi k\u1ef3.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 h\u00e0nh vi chi ph\u00ed.<\/li>\n<li>C\u1ee7ng c\u1ed1 s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/li>\n<li>\u00d4n t\u1eadp \u0111i\u1ec3m h\u00f2a v\u1ed1n.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e2n t\u00edch CVP.<\/li>\n<li>C\u1ee7ng c\u1ed1 \u0111\u00f2n b\u1ea9y kinh doanh.<\/li>\n<li>\u00d4n t\u1eadp l\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 d\u1ef1 to\u00e1n chi ph\u00ed.<\/li>\n<li>C\u1ee7ng c\u1ed1 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>\u00d4n t\u1eadp chi ph\u00ed nh\u00e2n c\u00f4ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<li>C\u1ee7ng c\u1ed1 ph\u00e2n b\u1ed5 chi ph\u00ed.<\/li>\n<li>\u00d4n t\u1eadp ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed theo c\u00f4ng vi\u1ec7c.<\/li>\n<li>C\u1ee7ng c\u1ed1 chi ph\u00ed theo qu\u00e1 tr\u00ecnh.<\/li>\n<li>\u00d4n t\u1eadp chi ph\u00ed ti\u00eau chu\u1ea9n.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e2n t\u00edch sai l\u1ec7ch.<\/li>\n<li>C\u1ee7ng c\u1ed1 chi ph\u00ed th\u00edch h\u1ee3p.<\/li>\n<li>\u00d4n t\u1eadp chi ph\u00ed ch\u00ecm v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>C\u1ee7ng c\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u1ef1 s\u1ea3n xu\u1ea5t hay mua ngo\u00e0i.<\/li>\n<li>\u00d4n t\u1eadp quy\u1ebft \u0111\u1ecbnh ti\u1ebfp t\u1ee5c hay ng\u1eebng kinh doanh.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1ecbnh gi\u00e1.<\/li>\n<li>C\u1ee7ng c\u1ed1 qu\u1ea3n tr\u1ecb chi ph\u00ed theo ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>\u00d4n t\u1eadp ABC.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 Target Costing.<\/li>\n<li>C\u1ee7ng c\u1ed1 chi ph\u00ed v\u00f2ng \u0111\u1eddi s\u1ea3n ph\u1ea9m.<\/li>\n<li>\u00d4n t\u1eadp chi ph\u00ed ch\u1ea5t l\u01b0\u1ee3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ki\u1ec3m so\u00e1t chi ph\u00ed.<\/li>\n<li>R\u00e8n k\u1ef9 n\u0103ng ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng chi ph\u00ed kinh doanh.<\/li>\n<li>Nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n y\u1ebfu.<\/li>\n<li>Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udcc4 FILE DOCX 85 TRANG THU\u1eacN TI\u1ec6N S\u1eec D\u1ee4NG<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng DOCX g\u1ed3m 85 trang, thu\u1eadn ti\u1ec7n \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1ea3i v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh.<\/li>\n<li>T\u00ecm ki\u1ebfm nhanh t\u1eeb kh\u00f3a.<\/li>\n<li>Tra c\u1ee9u c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>Tra c\u1ee9u c\u00e1c kh\u00e1i ni\u1ec7m v\u1ec1 qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/li>\n<li>S\u1eed d\u1ee5ng b\u1eb1ng Microsoft Word ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 DOCX.<\/li>\n<li>\u0110\u00e1nh d\u1ea5u nh\u1eefng c\u00e2u th\u01b0\u1eddng tr\u1ea3 l\u1eddi sai.<\/li>\n<li>Chia n\u1ed9i dung th\u00e0nh t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c \u0111\u1ec3 \u00f4n t\u1eadp.<\/li>\n<li>Ghi ch\u00fa c\u00e1c c\u00f4ng th\u1ee9c ho\u1eb7c kh\u00e1i ni\u1ec7m c\u1ea7n xem l\u1ea1i.<\/li>\n<li>\u00d4n t\u1eadp nhi\u1ec1u l\u1ea7n khi c\u1ea7n.<\/li>\n<\/ul>\n<p><strong>\ud83c\udf93 T\u00c0I LI\u1ec6U PH\u00d9 H\u1ee2P V\u1edaI:<\/strong><\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111ang h\u1ecdc m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udd0e T\u1eea KH\u00d3A LI\u00caN QUAN:<\/strong><\/p>\n<ul>\n<li>VNU<\/li>\n<li>\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/li>\n<li>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 85 trang).<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"featured_media":8480,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[314],"product_cat":[25,62,66,134],"product_tag":[6176,4642,6177,5431,6178,6168,6179,6169,6180,6170,6181,6171,6182,6172,6183,6173,6174,6175],"class_list":["post-8653","product","type-product","status-publish","has-post-thumbnail","product_brand-docx247-com","product_cat-kinh-te-quan-tri","product_cat-de-cuong-on-tap-de-thi","product_cat-dap-an-trac-nghiem","product_cat-dai-hoc-quoc-gia-ha-noi","product_tag-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-vnu","product_tag-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi-dap-an","product_tag-dai-hoc-quoc-gia-ha-noi","product_tag-mon-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-dap-an-mon-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-quan-tri-chi-phi-kinh-doanh-vnu-dap-an","product_tag-dap-an-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-mon-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-trac-nghiem-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-mon-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-dap-an-trac-nghiem-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-trac-nghiem-mon-quan-tri-chi-phi-kinh-doanh-dai-hoc-quoc-gia-ha-noi","product_tag-trac-nghiem-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-dap-an-trac-nghiem-quan-tri-chi-phi-kinh-doanh-vnu","product_tag-trac-nghiem-mon-quan-tri-chi-phi-kinh-doanh-vnu","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":{"document_info":{"filetype":"docx","page_count":"85","other_info":[{"title":"Lo\u1ea1i t\u00e0i li\u1ec7u","description":"\u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m"},{"title":"D\u00e0nh cho","description":"Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (VNU)"},{"title":"M\u00e3 h\u1ecdc ph\u1ea7n","description":"[L\u1ea4Y M\u00c3 H\u1eccC PH\u1ea6N TH\u1ef0C T\u1ebe]"},{"title":"S\u1ed1 t\u00edn ch\u1ec9","description":"[L\u1ea4Y S\u1ed0 T\u00cdN CH\u1ec8 TH\u1ef0C T\u1ebe]"},{"title":"\u0110\u1ecbnh d\u1ea1ng t\u00e0i li\u1ec7u","description":"DOCX"},{"title":"S\u1ed1 trang","description":"85 trang"},{"title":"Xem tr\u01b0\u1edbc","description":"Kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u"},{"title":"Thanh to\u00e1n","description":"VNPAY"},{"title":"Ngu\u1ed3n","description":"DOCX247.COM"}]},"document_demo":8654,"additional_content":"<h2>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u2013 N\u1ed9i dung tr\u1ecdng t\u00e2m<\/h2>\n<p>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u c\u00e1ch nh\u1eadn di\u1ec7n, \u0111o l\u01b0\u1eddng, ph\u00e2n t\u00edch, l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU g\u1ed3m 85 trang, h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra ki\u1ebfn th\u1ee9c, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h3>1. Kh\u00e1i ni\u1ec7m chi ph\u00ed<\/h3>\n<p>Chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 s\u1ef1 ti\u00eau hao c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee5c ti\u00eau kinh doanh nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>Ngu\u1ed3n l\u1ef1c c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>Lao \u0111\u1ed9ng.<\/li>\n<li>M\u00e1y m\u00f3c.<\/li>\n<li>Th\u1eddi gian.<\/li>\n<li>D\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<h3>2. Vai tr\u00f2 c\u1ee7a th\u00f4ng tin chi ph\u00ed<\/h3>\n<p>Th\u00f4ng tin chi ph\u00ed c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3:<\/p>\n<ul>\n<li>L\u1eadp k\u1ebf ho\u1ea1ch.<\/li>\n<li>Ki\u1ec3m so\u00e1t.<\/li>\n<li>\u0110\u1ecbnh gi\u00e1.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3.<\/li>\n<li>Ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>T\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c.<\/li>\n<\/ul>\n<h3>3. Kh\u00e1i ni\u1ec7m qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh<\/h3>\n<p>Qu\u1ea3n tr\u1ecb chi ph\u00ed li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Nh\u1eadn di\u1ec7n chi ph\u00ed.<\/li>\n<li>Ph\u00e2n lo\u1ea1i.<\/li>\n<li>\u0110o l\u01b0\u1eddng.<\/li>\n<li>Ph\u00e2n t\u00edch.<\/li>\n<li>L\u1eadp k\u1ebf ho\u1ea1ch.<\/li>\n<li>Ki\u1ec3m so\u00e1t.<\/li>\n<li>C\u1ea3i ti\u1ebfn.<\/li>\n<\/ul>\n<h3>4. M\u1ee5c ti\u00eau c\u1ee7a qu\u1ea3n tr\u1ecb chi ph\u00ed<\/h3>\n<p>Qu\u1ea3n tr\u1ecb chi ph\u00ed h\u01b0\u1edbng t\u1edbi:<\/p>\n<ul>\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed.<\/li>\n<li>Gi\u1ea3m l\u00e3ng ph\u00ed.<\/li>\n<li>N\u00e2ng cao hi\u1ec7u qu\u1ea3.<\/li>\n<li>H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>T\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh.<\/li>\n<li>C\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<h3>5. Ph\u00e2n lo\u1ea1i chi ph\u00ed<\/h3>\n<p>Chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo:<\/p>\n<ul>\n<li>Ch\u1ee9c n\u0103ng.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/li>\n<li>H\u00e0nh vi.<\/li>\n<li>Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t.<\/li>\n<li>M\u1ee5c \u0111\u00edch ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3>6. Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/h3>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<\/ul>\n<h3>7. Chi ph\u00ed ngo\u00e0i s\u1ea3n xu\u1ea5t<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li>Chi ph\u00ed qu\u1ea3n l\u00fd.<\/li>\n<li>C\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c t\u00f9y c\u00e1ch ph\u00e2n lo\u1ea1i.<\/li>\n<\/ul>\n<h3>8. Chi ph\u00ed s\u1ea3n ph\u1ea9m<\/h3>\n<p>Product Cost th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi vi\u1ec7c h\u00ecnh th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u01b0\u1edbc khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n theo h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p.<\/p>\n<h3>9. Chi ph\u00ed th\u1eddi k\u1ef3<\/h3>\n<p>Period Cost th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ef3 ph\u00e1t sinh thay v\u00ec c\u1ea5u th\u00e0nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m theo c\u00e1ch ph\u00e2n lo\u1ea1i qu\u1ea3n tr\u1ecb v\u00e0 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>10. Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/h3>\n<p>Chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy tr\u1ef1c ti\u1ebfp cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<\/ul>\n<h3>11. Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/h3>\n<p>Chi ph\u00ed gi\u00e1n ti\u1ebfp li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u1ea7n:<\/p>\n<ul>\n<li>Ph\u00e2n b\u1ed5.<\/li>\n<li>S\u1eed d\u1ee5ng ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/li>\n<li>Ki\u1ec3m so\u00e1t ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5.<\/li>\n<\/ul>\n<h3>12. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed<\/h3>\n<p>Cost Object c\u00f3 th\u1ec3 l\u00e0:<\/p>\n<ul>\n<li>S\u1ea3n ph\u1ea9m.<\/li>\n<li>D\u1ecbch v\u1ee5.<\/li>\n<li>B\u1ed9 ph\u1eadn.<\/li>\n<li>Kh\u00e1ch h\u00e0ng.<\/li>\n<li>D\u1ef1 \u00e1n.<\/li>\n<li>K\u00eanh ph\u00e2n ph\u1ed1i.<\/li>\n<\/ul>\n<h3>13. Trung t\u00e2m chi ph\u00ed<\/h3>\n<p>Cost Center l\u00e0 \u0111\u01a1n v\u1ecb ho\u1eb7c b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1eadp h\u1ee3p chi ph\u00ed.<\/li>\n<li>Theo d\u00f5i tr\u00e1ch nhi\u1ec7m.<\/li>\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed.<\/li>\n<\/ul>\n<h3>14. \u0110\u1ecbnh ph\u00ed<\/h3>\n<p>Fixed Cost th\u01b0\u1eddng kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 trong m\u1ed9t ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p khi m\u1ee9c ho\u1ea1t \u0111\u1ed9ng thay \u0111\u1ed5i.<\/p>\n<h3>15. Bi\u1ebfn ph\u00ed<\/h3>\n<p>Variable Cost th\u01b0\u1eddng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 theo m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng trong ph\u1ea1m vi ph\u00f9 h\u1ee3p.<\/p>\n<h3>16. Bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb<\/h3>\n<p>Trong m\u00f4 h\u00ecnh tuy\u1ebfn t\u00ednh \u0111\u01a1n gi\u1ea3n, bi\u1ebfn ph\u00ed tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh trong ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng th\u00edch h\u1ee3p.<\/p>\n<h3>17. \u0110\u1ecbnh ph\u00ed \u0111\u01a1n v\u1ecb<\/h3>\n<p>Khi t\u1ed5ng \u0111\u1ecbnh ph\u00ed kh\u00f4ng \u0111\u1ed5i, \u0111\u1ecbnh ph\u00ed t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng.<\/p>\n<h3>18. Chi ph\u00ed h\u1ed7n h\u1ee3p<\/h3>\n<p>Mixed Cost bao g\u1ed3m:<\/p>\n<ul>\n<li>Ph\u1ea7n \u0111\u1ecbnh ph\u00ed.<\/li>\n<li>Ph\u1ea7n bi\u1ebfn ph\u00ed.<\/li>\n<\/ul>\n<h3>19. Ph\u1ea1m vi ph\u00f9 h\u1ee3p<\/h3>\n<p>Relevant Range l\u00e0 ph\u1ea1m vi m\u1ee9c ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi chi ph\u00ed \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ee3p l\u00fd.<\/p>\n<h3>20. Ph\u00e2n t\u00edch h\u00e0nh vi chi ph\u00ed<\/h3>\n<p>M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Ph\u1ea7n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Ph\u1ea7n bi\u1ebfn \u0111\u1ed5i.<\/li>\n<li>M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed v\u00e0 m\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>21. Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i \u2013 c\u1ef1c ti\u1ec3u<\/h3>\n<p>High-Low Method c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng:<\/p>\n<ul>\n<li>Bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<\/ul>\n<p>t\u1eeb d\u1eef li\u1ec7u m\u1ee9c ho\u1ea1t \u0111\u1ed9ng cao v\u00e0 th\u1ea5p.<\/p>\n<h3>22. Ph\u00e2n t\u00edch h\u1ed3i quy chi ph\u00ed<\/h3>\n<p>H\u1ed3i quy c\u00f3 th\u1ec3 gi\u00fap \u01b0\u1edbc l\u01b0\u1ee3ng m\u1ed1i quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Chi ph\u00ed.<\/li>\n<li>M\u1ed9t ho\u1eb7c nhi\u1ec1u nh\u00e2n t\u1ed1 t\u00e1c \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>23. H\u00e0m chi ph\u00ed<\/h3>\n<p>Trong m\u00f4 h\u00ecnh \u0111\u01a1n gi\u1ea3n, t\u1ed5ng chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ec3u di\u1ec5n theo:<\/p>\n<ul>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>Bi\u1ebfn ph\u00ed theo m\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>24. Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/h3>\n<p>L\u00e0 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 th\u1ec3 g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/p>\n<h3>25. Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o vi\u1ec7c t\u1ea1o s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n<h3>26. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li>V\u1eadt li\u1ec7u gi\u00e1n ti\u1ebfp.<\/li>\n<li>Lao \u0111\u1ed9ng gi\u00e1n ti\u1ebfp.<\/li>\n<li>Kh\u1ea5u hao.<\/li>\n<li>\u0110i\u1ec7n n\u01b0\u1edbc.<\/li>\n<li>B\u1ea3o tr\u00ec.<\/li>\n<li>Chi ph\u00ed nh\u00e0 x\u01b0\u1edfng.<\/li>\n<\/ul>\n<h3>27. Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c nh\u01b0:<\/p>\n<ul>\n<li>Gi\u1edd lao \u0111\u1ed9ng.<\/li>\n<li>Gi\u1edd m\u00e1y.<\/li>\n<li>Chi ph\u00ed nh\u00e2n c\u00f4ng.<\/li>\n<li>S\u1ea3n l\u01b0\u1ee3ng.<\/li>\n<li>Cost Driver ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<h3>28. Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5<\/h3>\n<p>M\u1ed9t ti\u00eau th\u1ee9c t\u1ed1t n\u00ean ph\u1ea3n \u00e1nh t\u01b0\u01a1ng \u0111\u1ed1i h\u1ee3p l\u00fd m\u1ed1i quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Ngu\u1ed3n ph\u00e1t sinh chi ph\u00ed.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadn chi ph\u00ed.<\/li>\n<\/ul>\n<h3>29. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/h3>\n<p>Gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh cho m\u1ed9t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh.<\/p>\n<h3>30. Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb<\/h3>\n<p>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>31. H\u1ec7 th\u1ed1ng chi ph\u00ed theo c\u00f4ng vi\u1ec7c<\/h3>\n<p>Job Order Costing ph\u00f9 h\u1ee3p khi:<\/p>\n<ul>\n<li>S\u1ea3n ph\u1ea9m kh\u00e1c nhau.<\/li>\n<li>C\u00f4ng vi\u1ec7c ri\u00eang bi\u1ec7t.<\/li>\n<li>Chi ph\u00ed c\u00f3 th\u1ec3 theo d\u00f5i theo t\u1eebng \u0111\u01a1n h\u00e0ng ho\u1eb7c d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<h3>32. Phi\u1ebfu chi ph\u00ed c\u00f4ng vi\u1ec7c<\/h3>\n<p>Job Cost Sheet c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p:<\/p>\n<ul>\n<li>V\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e2n b\u1ed5.<\/li>\n<\/ul>\n<h3>33. H\u1ec7 th\u1ed1ng chi ph\u00ed theo qu\u00e1 tr\u00ecnh<\/h3>\n<p>Process Costing th\u01b0\u1eddng ph\u00f9 h\u1ee3p khi:<\/p>\n<ul>\n<li>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c.<\/li>\n<li>S\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ed3ng nh\u1ea5t.<\/li>\n<li>Chi ph\u00ed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo c\u00f4ng \u0111o\u1ea1n.<\/li>\n<\/ul>\n<h3>34. \u0110\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/h3>\n<p>Equivalent Units gi\u00fap x\u1eed l\u00fd s\u1ea3n ph\u1ea9m d\u1edf dang trong h\u1ec7 th\u1ed1ng chi ph\u00ed theo qu\u00e1 tr\u00ecnh.<\/p>\n<h3>35. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n<\/h3>\n<p>Weighted Average c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p.<\/p>\n<h3>36. Ph\u01b0\u01a1ng ph\u00e1p FIFO<\/h3>\n<p>FIFO trong t\u00ednh gi\u00e1 th\u00e0nh theo qu\u00e1 tr\u00ecnh c\u00f3 th\u1ec3 t\u00e1ch \u1ea3nh h\u01b0\u1edfng c\u1ee7a:<\/p>\n<ul>\n<li>S\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng th\u1ef1c hi\u1ec7n trong k\u1ef3.<\/li>\n<\/ul>\n<h3>37. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/h3>\n<p>Variable Costing ch\u1ec9 t\u00ednh c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed5i v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n tr\u1ecb t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>38. Chi ph\u00ed to\u00e0n b\u1ed9<\/h3>\n<p>Absorption Costing t\u00ednh c\u1ea3:<\/p>\n<ul>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed5i.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p.<\/p>\n<h3>39. Ph\u00e2n bi\u1ec7t Variable Costing v\u00e0 Absorption Costing<\/h3>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t quan tr\u1ecdng c\u00f3 th\u1ec3 n\u1eb1m \u1edf c\u00e1ch x\u1eed l\u00fd:<\/p>\n<ul>\n<li>\u0110\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn khi t\u1ed3n kho thay \u0111\u1ed5i.<\/p>\n<h3>40. S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/h3>\n<p>Contribution Margin \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>Bi\u1ebfn ph\u00ed.<\/li>\n<\/ul>\n<p>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed gi\u00fap b\u00f9 \u0111\u1eafp \u0111\u1ecbnh ph\u00ed v\u00e0 t\u1ea1o l\u1ee3i nhu\u1eadn.<\/p>\n<h3>41. T\u1ef7 l\u1ec7 s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/h3>\n<p>Contribution Margin Ratio ph\u1ea3n \u00e1nh t\u1ef7 tr\u1ecdng s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed tr\u00ean doanh thu theo c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n<h3>42. Ph\u00e2n t\u00edch chi ph\u00ed \u2013 kh\u1ed1i l\u01b0\u1ee3ng \u2013 l\u1ee3i nhu\u1eadn<\/h3>\n<p>CVP gi\u00fap ph\u00e2n t\u00edch quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Gi\u00e1 b\u00e1n.<\/li>\n<li>S\u1ea3n l\u01b0\u1ee3ng.<\/li>\n<li>Bi\u1ebfn ph\u00ed.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<h3>43. \u0110i\u1ec3m h\u00f2a v\u1ed1n<\/h3>\n<p>\u0110i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 m\u1ee9c ho\u1ea1t \u0111\u1ed9ng m\u00e0:<\/p>\n<ul>\n<li>T\u1ed5ng doanh thu b\u1eb1ng t\u1ed5ng chi ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn theo m\u00f4 h\u00ecnh b\u1eb1ng 0.<\/li>\n<\/ul>\n<h3>44. H\u00f2a v\u1ed1n theo s\u1ea3n l\u01b0\u1ee3ng<\/h3>\n<p>C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean:<\/p>\n<ul>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<h3>45. H\u00f2a v\u1ed1n theo doanh thu<\/h3>\n<p>C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng:<\/p>\n<ul>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>T\u1ef7 l\u1ec7 s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/li>\n<\/ul>\n<h3>46. L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/h3>\n<p>CVP c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea1t m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau.<\/p>\n<h3>47. Bi\u00ean an to\u00e0n<\/h3>\n<p>Margin of Safety ph\u1ea3n \u00e1nh kho\u1ea3ng c\u00e1ch gi\u1eefa:<\/p>\n<ul>\n<li>Doanh thu th\u1ef1c t\u1ebf ho\u1eb7c d\u1ef1 ki\u1ebfn.<\/li>\n<li>Doanh thu h\u00f2a v\u1ed1n.<\/li>\n<\/ul>\n<h3>48. \u0110\u00f2n b\u1ea9y kinh doanh<\/h3>\n<p>Operating Leverage ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng nh\u1ea1y c\u1ea3m v\u1edbi bi\u1ebfn \u0111\u1ed9ng doanh thu trong \u0111i\u1ec1u ki\u1ec7n ph\u00e2n t\u00edch ph\u00f9 h\u1ee3p.<\/p>\n<h3>49. C\u01a1 c\u1ea5u chi ph\u00ed<\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 t\u1ef7 tr\u1ecdng \u0111\u1ecbnh ph\u00ed v\u00e0 bi\u1ebfn ph\u00ed kh\u00e1c nhau s\u1ebd c\u00f3:<\/p>\n<ul>\n<li>R\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau.<\/li>\n<li>M\u1ee9c \u0111\u1ed9 \u0111\u00f2n b\u1ea9y kh\u00e1c nhau.<\/li>\n<\/ul>\n<h3>50. C\u01a1 c\u1ea5u s\u1ea3n ph\u1ea9m<\/h3>\n<p>Khi doanh nghi\u1ec7p b\u00e1n nhi\u1ec1u s\u1ea3n ph\u1ea9m, CVP c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>T\u1ef7 tr\u1ecdng b\u00e1n.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m.<\/li>\n<li>C\u01a1 c\u1ea5u s\u1ea3n ph\u1ea9m gi\u1ea3 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3>51. L\u1eadp d\u1ef1 to\u00e1n<\/h3>\n<p>Budgeting gi\u00fap:<\/p>\n<ul>\n<li>L\u1eadp k\u1ebf ho\u1ea1ch.<\/li>\n<li>Ph\u1ed1i h\u1ee3p.<\/li>\n<li>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/li>\n<li>Ki\u1ec3m so\u00e1t.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3.<\/li>\n<\/ul>\n<h3>52. D\u1ef1 to\u00e1n b\u00e1n h\u00e0ng<\/h3>\n<p>D\u1ef1 to\u00e1n b\u00e1n h\u00e0ng th\u01b0\u1eddng l\u00e0 c\u01a1 s\u1edf cho nhi\u1ec1u d\u1ef1 to\u00e1n kh\u00e1c.<\/p>\n<p>C\u00f3 th\u1ec3 d\u1ef1a tr\u00ean:<\/p>\n<ul>\n<li>S\u1ea3n l\u01b0\u1ee3ng.<\/li>\n<li>Gi\u00e1 b\u00e1n.<\/li>\n<li>D\u1ef1 b\u00e1o th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<h3>53. D\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t<\/h3>\n<p>D\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t gi\u00fap x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng c\u1ea7n s\u1ea3n xu\u1ea5t d\u1ef1a tr\u00ean:<\/p>\n<ul>\n<li>Nhu c\u1ea7u b\u00e1n.<\/li>\n<li>T\u1ed3n kho \u0111\u1ea7u k\u1ef3.<\/li>\n<li>T\u1ed3n kho cu\u1ed1i k\u1ef3 mong mu\u1ed1n.<\/li>\n<\/ul>\n<h3>54. D\u1ef1 to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u<\/h3>\n<p>C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Nhu c\u1ea7u v\u1eadt li\u1ec7u.<\/li>\n<li>M\u1ee9c mua.<\/li>\n<li>Chi ph\u00ed mua.<\/li>\n<li>T\u1ed3n kho d\u1ef1 ki\u1ebfn.<\/li>\n<\/ul>\n<h3>55. D\u1ef1 to\u00e1n nh\u00e2n c\u00f4ng<\/h3>\n<p>C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>S\u1ed1 gi\u1edd lao \u0111\u1ed9ng.<\/li>\n<li>\u0110\u01a1n gi\u00e1.<\/li>\n<li>T\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng.<\/li>\n<\/ul>\n<h3>56. D\u1ef1 to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h3>\n<p>Bao g\u1ed3m d\u1ef1 ki\u1ebfn v\u1ec1:<\/p>\n<ul>\n<li>Bi\u1ebfn ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<\/ul>\n<h3>57. D\u1ef1 to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/h3>\n<p>Gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch c\u00e1c chi ph\u00ed ngo\u00e0i s\u1ea3n xu\u1ea5t trong k\u1ef3.<\/p>\n<h3>58. D\u1ef1 to\u00e1n ti\u1ec1n<\/h3>\n<p>Cash Budget gi\u00fap theo d\u00f5i:<\/p>\n<ul>\n<li>Thu ti\u1ec1n.<\/li>\n<li>Chi ti\u1ec1n.<\/li>\n<li>S\u1ed1 d\u01b0.<\/li>\n<li>Nhu c\u1ea7u t\u00e0i tr\u1ee3.<\/li>\n<\/ul>\n<h3>59. D\u1ef1 to\u00e1n linh ho\u1ea1t<\/h3>\n<p>Flexible Budget \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed theo m\u1ee9c ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, gi\u00fap so s\u00e1nh k\u1ebft qu\u1ea3 h\u1ee3p l\u00fd h\u01a1n.<\/p>\n<h3>60. D\u1ef1 to\u00e1n t\u0129nh<\/h3>\n<p>Static Budget \u0111\u01b0\u1ee3c l\u1eadp cho m\u1ed9t m\u1ee9c ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh khi s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf thay \u0111\u1ed5i.<\/p>\n<h3>61. Chi ph\u00ed ti\u00eau chu\u1ea9n<\/h3>\n<p>Standard Cost l\u00e0 m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc cho:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>Nh\u00e2n c\u00f4ng.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<\/ul>\n<p>trong \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/p>\n<h3>62. M\u1ee5c \u0111\u00edch c\u1ee7a chi ph\u00ed ti\u00eau chu\u1ea9n<\/h3>\n<p>C\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3:<\/p>\n<ul>\n<li>L\u1eadp k\u1ebf ho\u1ea1ch.<\/li>\n<li>Ki\u1ec3m so\u00e1t.<\/li>\n<li>Ph\u00e2n t\u00edch sai l\u1ec7ch.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 tr\u00e1ch nhi\u1ec7m.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1.<\/li>\n<\/ul>\n<h3>63. Sai l\u1ec7ch nguy\u00ean v\u1eadt li\u1ec7u<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n t\u00edch theo:<\/p>\n<ul>\n<li>Sai l\u1ec7ch gi\u00e1.<\/li>\n<li>Sai l\u1ec7ch l\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h3>64. Sai l\u1ec7ch nh\u00e2n c\u00f4ng<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n t\u00edch theo:<\/p>\n<ul>\n<li>Sai l\u1ec7ch \u0111\u01a1n gi\u00e1 lao \u0111\u1ed9ng.<\/li>\n<li>Sai l\u1ec7ch hi\u1ec7u su\u1ea5t lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>65. Sai l\u1ec7ch chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n t\u00edch c\u00e1c th\u00e0nh ph\u1ea7n li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Bi\u1ebfn ph\u00ed.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>M\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>Hi\u1ec7u su\u1ea5t.<\/li>\n<\/ul>\n<p>t\u00f9y m\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u1ecdc.<\/p>\n<h3>66. Ph\u00e2n t\u00edch sai l\u1ec7ch<\/h3>\n<p>M\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 l\u00e0 x\u00e1c \u0111\u1ecbnh con s\u1ed1 ch\u00eanh l\u1ec7ch m\u00e0 c\u00f2n:<\/p>\n<ul>\n<li>T\u00ecm nguy\u00ean nh\u00e2n.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ph\u00f9 h\u1ee3p.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n.<\/li>\n<\/ul>\n<h3>67. Chi ph\u00ed ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c<\/h3>\n<p>Controllable Cost l\u00e0 chi ph\u00ed m\u00e0 m\u1ed9t nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 trong ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<h3>68. Chi ph\u00ed kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c<\/h3>\n<p>M\u1ed9t s\u1ed1 chi ph\u00ed c\u00f3 th\u1ec3 n\u1eb1m ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp c\u1ee7a m\u1ed9t c\u1ea5p qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3.<\/p>\n<h3>69. K\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m<\/h3>\n<p>Responsibility Accounting c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c th\u00f4ng tin theo:<\/p>\n<ul>\n<li>Trung t\u00e2m chi ph\u00ed.<\/li>\n<li>Trung t\u00e2m doanh thu.<\/li>\n<li>Trung t\u00e2m l\u1ee3i nhu\u1eadn.<\/li>\n<li>Trung t\u00e2m \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<h3>70. Chi ph\u00ed th\u00edch h\u1ee3p<\/h3>\n<p>Relevant Cost l\u00e0 chi ph\u00ed:<\/p>\n<ul>\n<li>Li\u00ean quan \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>C\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c ph\u01b0\u01a1ng \u00e1n.<\/li>\n<li>G\u1eafn v\u1edbi t\u01b0\u01a1ng lai.<\/li>\n<\/ul>\n<h3>71. Chi ph\u00ed ch\u00ecm<\/h3>\n<p>Sunk Cost l\u00e0 chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong qu\u00e1 kh\u1ee9 v\u00e0 th\u01b0\u1eddng kh\u00f4ng thay \u0111\u1ed5i b\u1edfi quy\u1ebft \u0111\u1ecbnh hi\u1ec7n t\u1ea1i.<\/p>\n<p>Do \u0111\u00f3 kh\u00f4ng n\u00ean \u0111\u1ec3 chi ph\u00ed ch\u00ecm chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng lai.<\/p>\n<h3>72. Chi ph\u00ed c\u01a1 h\u1ed9i<\/h3>\n<p>Opportunity Cost l\u00e0 l\u1ee3i \u00edch b\u1ecb m\u1ea5t khi l\u1ef1a ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng \u00e1n thay cho ph\u01b0\u01a1ng \u00e1n t\u1ed1t nh\u1ea5t b\u1ecb b\u1ecf qua.<\/p>\n<h3>73. Chi ph\u00ed ch\u00eanh l\u1ec7ch<\/h3>\n<p>Differential Cost l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 chi ph\u00ed gi\u1eefa c\u00e1c ph\u01b0\u01a1ng \u00e1n.<\/p>\n<h3>74. Quy\u1ebft \u0111\u1ecbnh t\u1ef1 s\u1ea3n xu\u1ea5t hay mua ngo\u00e0i<\/h3>\n<p>Make-or-Buy c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>Chi ph\u00ed th\u00edch h\u1ee3p.<\/li>\n<li>N\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t.<\/li>\n<li>Ch\u1ea5t l\u01b0\u1ee3ng.<\/li>\n<li>Nh\u00e0 cung c\u1ea5p.<\/li>\n<li>R\u1ee7i ro.<\/li>\n<li>Chi ph\u00ed c\u01a1 h\u1ed9i.<\/li>\n<\/ul>\n<h3>75. Quy\u1ebft \u0111\u1ecbnh ti\u1ebfp t\u1ee5c hay ng\u1eebng m\u1ed9t b\u1ed9 ph\u1eadn<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Chi ph\u00ed c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c.<\/li>\n<li>Chi ph\u00ed v\u1eabn t\u1ed3n t\u1ea1i.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed b\u1ecb m\u1ea5t.<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<\/ul>\n<h3>76. Quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n h\u00e0ng \u0111\u1eb7c bi\u1ec7t<\/h3>\n<p>C\u00f3 th\u1ec3 c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>C\u00f4ng su\u1ea5t d\u01b0 th\u1eeba.<\/li>\n<li>Doanh thu t\u0103ng th\u00eam.<\/li>\n<li>Chi ph\u00ed t\u0103ng th\u00eam.<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng kh\u00e1ch h\u00e0ng hi\u1ec7n t\u1ea1i.<\/li>\n<li>Y\u1ebfu t\u1ed1 chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<\/ul>\n<h3>77. Quy\u1ebft \u0111\u1ecbnh trong \u0111i\u1ec1u ki\u1ec7n ngu\u1ed3n l\u1ef1c gi\u1edbi h\u1ea1n<\/h3>\n<p>Khi ngu\u1ed3n l\u1ef1c h\u1ea1n ch\u1ebf c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/li>\n<li>M\u1ee9c ti\u00eau hao ngu\u1ed3n l\u1ef1c.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed tr\u00ean \u0111\u01a1n v\u1ecb ngu\u1ed3n l\u1ef1c h\u1ea1n ch\u1ebf.<\/li>\n<\/ul>\n<h3>78. \u0110\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean chi ph\u00ed<\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng:<\/p>\n<ul>\n<li>Chi ph\u00ed.<\/li>\n<li>M\u1ee9c l\u1ee3i nhu\u1eadn mong mu\u1ed1n.<\/li>\n<li>Markup.<\/li>\n<\/ul>\n<p>\u0111\u1ec3 h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/p>\n<h3>79. Target Costing<\/h3>\n<p>Target Costing c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb:<\/p>\n<ul>\n<li>Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn.<\/li>\n<li>L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau.<\/li>\n<\/ul>\n<p>sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed m\u1ee5c ti\u00eau.<\/p>\n<h3>80. Activity-Based Costing<\/h3>\n<p>ABC ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ef1a tr\u00ean:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>Cost Pool.<\/li>\n<li>Cost Driver.<\/li>\n<\/ul>\n<p>nh\u1eb1m ph\u1ea3n \u00e1nh t\u1ed1t h\u01a1n nguy\u00ean nh\u00e2n ph\u00e1t sinh chi ph\u00ed trong m\u1ed9t s\u1ed1 m\u00f4i tr\u01b0\u1eddng ph\u1ee9c t\u1ea1p.<\/p>\n<h3>81. Cost Driver<\/h3>\n<p>Cost Driver l\u00e0 y\u1ebfu t\u1ed1 c\u00f3 quan h\u1ec7 v\u1edbi s\u1ef1 ph\u00e1t sinh ho\u1eb7c m\u1ee9c ti\u00eau th\u1ee5 m\u1ed9t lo\u1ea1i chi ph\u00ed.<\/p>\n<p>V\u00ed d\u1ee5 c\u00f3 th\u1ec3 l\u00e0:<\/p>\n<ul>\n<li>S\u1ed1 l\u1ea7n thi\u1ebft l\u1eadp m\u00e1y.<\/li>\n<li>S\u1ed1 \u0111\u01a1n h\u00e0ng.<\/li>\n<li>S\u1ed1 l\u1ea7n ki\u1ec3m tra.<\/li>\n<li>Gi\u1edd m\u00e1y.<\/li>\n<\/ul>\n<h3>82. Qu\u1ea3n tr\u1ecb chi ph\u00ed theo ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>Activity-Based Management c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin ABC \u0111\u1ec3:<\/p>\n<ul>\n<li>Lo\u1ea1i b\u1ecf ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng t\u1ea1o gi\u00e1 tr\u1ecb.<\/li>\n<li>C\u1ea3i ti\u1ebfn qu\u00e1 tr\u00ecnh.<\/li>\n<li>Ph\u00e2n t\u00edch kh\u00e1ch h\u00e0ng.<\/li>\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed.<\/li>\n<\/ul>\n<h3>83. Chi ph\u00ed v\u00f2ng \u0111\u1eddi s\u1ea3n ph\u1ea9m<\/h3>\n<p>Life-Cycle Costing xem x\u00e9t chi ph\u00ed trong nhi\u1ec1u giai \u0111o\u1ea1n:<\/p>\n<ul>\n<li>Nghi\u00ean c\u1ee9u.<\/li>\n<li>Thi\u1ebft k\u1ebf.<\/li>\n<li>S\u1ea3n xu\u1ea5t.<\/li>\n<li>Ph\u00e2n ph\u1ed1i.<\/li>\n<li>D\u1ecbch v\u1ee5.<\/li>\n<li>K\u1ebft th\u00fac v\u00f2ng \u0111\u1eddi.<\/li>\n<\/ul>\n<h3>84. Chi ph\u00ed ch\u1ea5t l\u01b0\u1ee3ng<\/h3>\n<p>C\u00f3 th\u1ec3 chia th\u00e0nh:<\/p>\n<ul>\n<li>Chi ph\u00ed ph\u00f2ng ng\u1eeba.<\/li>\n<li>Chi ph\u00ed \u0111\u00e1nh gi\u00e1.<\/li>\n<li>Chi ph\u00ed sai l\u1ed7i n\u1ed9i b\u1ed9.<\/li>\n<li>Chi ph\u00ed sai l\u1ed7i b\u00ean ngo\u00e0i.<\/li>\n<\/ul>\n<p>Qu\u1ea3n tr\u1ecb t\u1ed1t h\u01b0\u1edbng t\u1edbi gi\u1ea3m t\u1ed5ng chi ph\u00ed do ch\u1ea5t l\u01b0\u1ee3ng k\u00e9m.<\/p>\n<h3>85. K\u1ef9 n\u0103ng l\u00e0m b\u00e0i tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh<\/h3>\n<p>Khi l\u00e0m b\u00e0i:<\/p>\n<ul>\n<li>\u0110\u1ecdc k\u1ef9 lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ecfi.<\/li>\n<li>Ph\u00e2n bi\u1ec7t \u0111\u1ecbnh ph\u00ed v\u00e0 bi\u1ebfn ph\u00ed.<\/li>\n<li>Ph\u00e2n bi\u1ec7t chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/li>\n<li>Ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1eddi k\u1ef3.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/li>\n<li>Ph\u00e2n bi\u1ec7t \u0111i\u1ec3m h\u00f2a v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau.<\/li>\n<li>Ph\u00e2n bi\u1ec7t chi ph\u00ed th\u00edch h\u1ee3p, chi ph\u00ed ch\u00ecm v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i.<\/li>\n<li>Ch\u00fa \u00fd ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed.<\/li>\n<li>C\u1ea9n th\u1eadn v\u1edbi c\u00f4ng th\u1ee9c v\u00e0 gi\u1ea3 \u0111\u1ecbnh c\u1ee7a t\u1eebng b\u00e0i to\u00e1n.<\/li>\n<li>T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<\/ul>\n<h2>C\u00e1ch \u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU hi\u1ec7u qu\u1ea3<\/h2>\n<h3>B\u01b0\u1edbc 1: H\u1ecdc ch\u1eafc c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed<\/h3>\n<p>N\u00ean l\u1eadp b\u1ea3ng ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed v\u00e0 bi\u1ebfn ph\u00ed.<\/li>\n<li>S\u1ea3n ph\u1ea9m v\u00e0 th\u1eddi k\u1ef3.<\/li>\n<li>Ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.<\/li>\n<li>Th\u00edch h\u1ee3p v\u00e0 kh\u00f4ng th\u00edch h\u1ee3p.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 2: H\u1ecdc h\u00e0nh vi chi ph\u00ed b\u1eb1ng v\u00ed d\u1ee5<\/h3>\n<p>V\u1edbi m\u1ed7i kho\u1ea3n chi ph\u00ed c\u1ea7n h\u1ecfi:<\/p>\n<ul>\n<li>T\u1ed5ng chi ph\u00ed thay \u0111\u1ed5i th\u1ebf n\u00e0o khi s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i?<\/li>\n<li>Chi ph\u00ed \u0111\u01a1n v\u1ecb thay \u0111\u1ed5i th\u1ebf n\u00e0o?<\/li>\n<li>C\u00f3 n\u1eb1m trong ph\u1ea1m vi ph\u00f9 h\u1ee3p hay kh\u00f4ng?<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 3: H\u1ecdc CVP theo tr\u00ecnh t\u1ef1<\/h3>\n<p>C\u00f3 th\u1ec3 \u00f4n:<\/p>\n<ol>\n<li>Doanh thu.<\/li>\n<li>Bi\u1ebfn ph\u00ed.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/li>\n<li>\u0110\u1ecbnh ph\u00ed.<\/li>\n<li>H\u00f2a v\u1ed1n.<\/li>\n<li>L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau.<\/li>\n<li>Bi\u00ean an to\u00e0n.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 4: H\u1ecdc d\u1ef1 to\u00e1n theo chu\u1ed7i li\u00ean k\u1ebft<\/h3>\n<p>C\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u:<\/p>\n<ul>\n<li>D\u1ef1 to\u00e1n b\u00e1n h\u00e0ng.<\/li>\n<li>D\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t.<\/li>\n<li>D\u1ef1 to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>D\u1ef1 to\u00e1n nh\u00e2n c\u00f4ng.<\/li>\n<li>D\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t chung.<\/li>\n<li>D\u1ef1 to\u00e1n ti\u1ec1n.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 5: H\u1ecdc ph\u00e2n t\u00edch sai l\u1ec7ch b\u1eb1ng b\u1ea3ng<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Gi\u00e1 v\u00e0 l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>\u0110\u01a1n gi\u00e1 v\u00e0 hi\u1ec7u su\u1ea5t lao \u0111\u1ed9ng.<\/li>\n<li>K\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 6: H\u1ecdc quy\u1ebft \u0111\u1ecbnh b\u1eb1ng chi ph\u00ed th\u00edch h\u1ee3p<\/h3>\n<p>V\u1edbi m\u1ed7i t\u00ecnh hu\u1ed1ng:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh c\u00e1c ph\u01b0\u01a1ng \u00e1n.<\/li>\n<li>Lo\u1ea1i chi ph\u00ed ch\u00ecm.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh chi ph\u00ed thay \u0111\u1ed5i gi\u1eefa c\u00e1c ph\u01b0\u01a1ng \u00e1n.<\/li>\n<li>Xem x\u00e9t chi ph\u00ed c\u01a1 h\u1ed9i.<\/li>\n<li>Xem x\u00e9t y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 7: Ph\u00e2n bi\u1ec7t h\u1ec7 th\u1ed1ng t\u00ednh chi ph\u00ed<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Job Order Costing.<\/li>\n<li>Process Costing.<\/li>\n<li>Variable Costing.<\/li>\n<li>Absorption Costing.<\/li>\n<li>Activity-Based Costing.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 8: T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n<\/h3>\n<p>V\u1edbi m\u1ed7i c\u00e2u:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh ch\u1ee7 \u0111\u1ec1.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh d\u1eef li\u1ec7u c\u1ea7n d\u00f9ng.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh c\u00f4ng th\u1ee9c ho\u1eb7c nguy\u00ean t\u1eafc.<\/li>\n<li>Lo\u1ea1i ph\u01b0\u01a1ng \u00e1n sai r\u00f5 r\u00e0ng.<\/li>\n<li>T\u1ef1 t\u00ednh ho\u1eb7c l\u1ef1a ch\u1ecdn.<\/li>\n<li>Sau \u0111\u00f3 m\u1edbi \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 9: Ghi l\u1ea1i nh\u1eefng c\u00e2u th\u01b0\u1eddng sai<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i:<\/p>\n<ul>\n<li>Sai v\u1ec1 ph\u00e2n lo\u1ea1i chi ph\u00ed.<\/li>\n<li>Sai v\u1ec1 CVP.<\/li>\n<li>Sai v\u1ec1 h\u00f2a v\u1ed1n.<\/li>\n<li>Sai v\u1ec1 d\u1ef1 to\u00e1n.<\/li>\n<li>Sai v\u1ec1 ph\u00e2n b\u1ed5.<\/li>\n<li>Sai v\u1ec1 chi ph\u00ed ti\u00eau chu\u1ea9n.<\/li>\n<li>Sai v\u1ec1 quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>Sai v\u1ec1 ABC.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 10: K\u1ebft h\u1ee3p t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c<\/h3>\n<p>T\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng:<\/p>\n<ul>\n<li>Gi\u00e1o tr\u00ecnh Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh.<\/li>\n<li>Slide b\u00e0i gi\u1ea3ng.<\/li>\n<li>\u0110\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n.<\/li>\n<li>B\u00e0i t\u1eadp t\u00ednh to\u00e1n.<\/li>\n<li>B\u00e0i t\u1eadp t\u00ecnh hu\u1ed1ng.<\/li>\n<li>T\u00e0i li\u1ec7u k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/li>\n<li>T\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/li>\n<\/ul>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n h\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp v\u00e0 tra c\u1ee9u, kh\u00f4ng thay th\u1ebf ngu\u1ed3n h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c.<\/p>\n<h2>Xem tr\u01b0\u1edbc t\u00e0i li\u1ec7u Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/h2>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 85 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u h\u1ecdc t\u1eadp.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p>File preview \u0111\u01b0\u1ee3c tool t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>quan-tri-chi-phi-kinh-doanh-VNU-preview.docx<\/p>\n<h2>T\u1ea3i \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/h2>\n<p>Quy tr\u00ecnh nh\u1eadn t\u00e0i li\u1ec7u:<\/p>\n<ol>\n<li>Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/li>\n<li>Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u.<\/li>\n<li>Ch\u1ecdn t\u1ea3i t\u00e0i li\u1ec7u.<\/li>\n<li>Thanh to\u00e1n qua VNPAY.<\/li>\n<li>H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/li>\n<li>Nh\u1eadn quy\u1ec1n t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 85 trang.<\/li>\n<\/ol>\n<p>\ud83d\udce5 Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp.<\/p>\n<p><strong>\ud83d\udc49 NH\u1ea4N \u201cT\u1ea2I XU\u1ed0NG NGAY\u201d \u0110\u1ec2 NH\u1eacN FILE \u0110\u1ea6Y \u0110\u1ee6.<\/strong><\/p>\n<h2>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/h2>\n<p>\u2705 File DOCX 85 trang thu\u1eadn ti\u1ec7n s\u1eed d\u1ee5ng.<\/p>\n<p>\u2705 Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/p>\n<p>\u2705 Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n thu\u1eadn ti\u1ec7n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 c\u00e1c c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed.<\/p>\n<p>\u2705 Ph\u00e2n bi\u1ec7t \u0111\u1ecbnh ph\u00ed, bi\u1ebfn ph\u00ed v\u00e0 chi ph\u00ed h\u1ed7n h\u1ee3p.<\/p>\n<p>\u2705 \u00d4n t\u1eadp chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n<p>\u2705 \u00d4n t\u1eadp Job Order Costing v\u00e0 Process Costing.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 CVP.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 \u0111i\u1ec3m h\u00f2a v\u1ed1n v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed.<\/p>\n<p>\u2705 \u00d4n t\u1eadp l\u1eadp d\u1ef1 to\u00e1n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed ti\u00eau chu\u1ea9n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 ph\u00e2n t\u00edch sai l\u1ec7ch.<\/p>\n<p>\u2705 \u00d4n t\u1eadp chi ph\u00ed th\u00edch h\u1ee3p.<\/p>\n<p>\u2705 Ph\u00e2n bi\u1ec7t chi ph\u00ed ch\u00ecm v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ABC.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 Target Costing v\u00e0 chi ph\u00ed v\u00f2ng \u0111\u1eddi.<\/p>\n<p>\u2705 R\u00e8n k\u1ef9 n\u0103ng ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/p>\n<p>\u2705 Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p t\u00e0i li\u1ec7u.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>T\u00e0i li\u1ec7u Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU ph\u00f9 h\u1ee3p v\u1edbi ai?<\/h2>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/li>\n<li>Sinh vi\u00ean \u0111ang h\u1ecdc m\u00f4n Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean mu\u1ed1n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h2>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u<\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m kh\u00f4ng thay th\u1ebf gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc n\u00ean t\u1ef1 l\u00e0m c\u00e2u h\u1ecfi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu nh\u1eefng n\u1ed9i dung ch\u01b0a ch\u1eafc ch\u1eafn v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng v\u00e0 t\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/p>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc thu\u1ed9c \u0111\u00e1p \u00e1n. C\u00e1c n\u1ed9i dung nh\u01b0 ph\u00e2n lo\u1ea1i chi ph\u00ed, ph\u00e2n b\u1ed5 chi ph\u00ed, ph\u00e2n t\u00edch CVP, d\u1ef1 to\u00e1n, chi ph\u00ed ti\u00eau chu\u1ea9n, ph\u00e2n t\u00edch sai l\u1ec7ch v\u00e0 chi ph\u00ed th\u00edch h\u1ee3p c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh b\u1eb1ng b\u00e0i t\u1eadp t\u00ednh to\u00e1n v\u00e0 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/p>\n<p>C\u00f4ng th\u1ee9c, thu\u1eadt ng\u1eef, c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y kh\u00e1c nhau t\u00f9y gi\u00e1o tr\u00ecnh, gi\u1ea3 \u0111\u1ecbnh c\u1ee7a b\u00e0i to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. V\u1edbi c\u00e1c c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c v\u00e0o c\u00f4ng th\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3, c\u1ea7n \u01b0u ti\u00ean t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a h\u1ecdc ph\u1ea7n.<\/p>\n<p>N\u1ed9i dung t\u1ed5ng quan trong b\u00e0i gi\u1edbi thi\u1ec7u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo ki\u1ebfn th\u1ee9c ph\u1ed5 bi\u1ebfn v\u1ec1 Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ec1 c\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u1ee7a m\u1ed9t h\u1ecdc ph\u1ea7n c\u1ee5 th\u1ec3 t\u1ea1i \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i v\u00e0 kh\u00f4ng ph\u1ea3i t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ho\u1eb7c \u0111\u1ea7u t\u01b0.<\/p>\n<h2>K\u1ebft lu\u1eadn v\u1ec1 Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU<\/h2>\n<p>Qu\u1ea3n tr\u1ecb chi ph\u00ed kinh doanh VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 85 trang) l\u00e0 t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c nh\u00f3m ki\u1ebfn th\u1ee9c nh\u01b0 ph\u00e2n lo\u1ea1i v\u00e0 h\u00e0nh vi chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh, ph\u00e2n b\u1ed5 chi ph\u00ed, CVP, \u0111i\u1ec3m h\u00f2a v\u1ed1n, d\u1ef1 to\u00e1n, chi ph\u00ed ti\u00eau chu\u1ea9n, ph\u00e2n t\u00edch sai l\u1ec7ch, chi ph\u00ed th\u00edch h\u1ee3p, quy\u1ebft \u0111\u1ecbnh kinh doanh, ABC, Target Costing v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed.<\/p>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p t\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n, b\u00e0i t\u1eadp t\u00ednh to\u00e1n v\u00e0 t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch s\u1eed d\u1ee5ng th\u00f4ng tin chi ph\u00ed trong qu\u1ea3n tr\u1ecb kinh doanh v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ec9 ghi nh\u1edb \u0111\u00e1p \u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 85 trang sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>"},"_links":{"self":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product\/8653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/comments?post=8653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media\/8480"}],"wp:attachment":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media?parent=8653"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_brand?post=8653"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_cat?post=8653"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_tag?post=8653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}