{"id":8676,"date":"2023-11-27T19:42:48","date_gmt":"2023-11-27T19:42:48","guid":{"rendered":"https:\/\/tuyendung.topcv.vn\/bai-viet\/?p=8676"},"modified":"2024-05-09T07:29:34","modified_gmt":"2024-05-09T07:29:34","slug":"cac-loai-chi-phi-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng"},"content":{"rendered":"\n<p><em>Chi ph\u00ed l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n doanh thu v\u00e0 ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn \u0111\u1ea1t \u0111\u01b0\u1ee3c sau m\u1ed7i ho\u1ea1t \u0111\u1ed9ng kinh doanh. Trong b\u00e0i vi\u1ebft sau \u0111\u00e2y, <a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Blog Tuy\u1ec3n D\u1ee5ng<\/strong><\/a> s\u1ebd t\u1ed5ng h\u1ee3p cho b\u1ea1n \u0111\u1ecdc <strong>c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p <\/strong>th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed hi\u1ec7u qu\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t. C\u00f9ng theo d\u00f5i ngay nh\u00e9!<\/em><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_la_gi\" >Chi ph\u00ed l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Cac_loai_chi_phi_trong_doanh_nghiep\" >C\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_co_dinh\" >Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_bien_doi\" >Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_truc_tiep\" >Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_gian_tiep\" >Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Chi_phi_van_hanh\" >Chi ph\u00ed v\u1eadn h\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Cach_quan_ly_chi_phi_va_tang_cuong_dong_tien_trong_doanh_nghiep\" >C\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 t\u0103ng c\u01b0\u1eddng d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cac-loai-chi-phi-trong-doanh-nghiep\/#Nhung_cau_hoi_thuong_gap\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_la_gi\"><\/span><strong>Chi ph\u00ed l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo l\u0129nh v\u1ef1c kinh t\u1ebf &#8211; t\u00e0i ch\u00ednh, chi ph\u00ed \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh. Trong \u0111\u00f3, chi ph\u00ed \u0111\u01b0\u1ee3c chia nh\u1ecf th\u00e0nh nhi\u1ec1u kho\u1ea3n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o ng\u1eef c\u1ea3nh c\u1ee5 th\u1ec3 v\u00e0 ng\u00e0nh h\u00e0ng, c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0: chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed ti\u1ebfp th\u1ecb truy\u1ec1n th\u00f4ng, chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1,&#8230;<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>Trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, m\u1ed9t s\u1ed1 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 l\u00e0 <strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/chi-phi-dang-tin-tuyen-dung\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed tuy\u1ec3n d\u1ee5ng<\/a><\/strong>,<strong> <a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n<\/a><\/strong>, chi ph\u00ed h\u00e0nh ch\u00ednh nh\u00e2n s\u1ef1,&#8230;<\/em><\/p>\n\n\n\n<p>\u0110\u1ec3 ti\u1ec7n qu\u1ea3n l\u00fd v\u00e0 s\u1eafp x\u1ebfp th\u1ee9 t\u1ef1 \u01b0u ti\u00ean cho c\u00e1c kho\u1ea3n chi ph\u00ed, c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb th\u01b0\u1eddng ph\u00e2n lo\u1ea1i ch\u00fang th\u00e0nh c\u00e1c nh\u00f3m c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t, c\u1ee5 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong n\u1ed9i dung ph\u1ea7n sau.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1.jpg\" alt=\"Chi ph\u00ed l\u00e0 g\u00ec?\" class=\"wp-image-8679\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-1-1-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng.\n<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_loai_chi_phi_trong_doanh_nghiep\"><\/span><strong>C\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00f9y theo \u0111\u1eb7c t\u00ednh c\u1ee7a t\u1eebng ng\u00e0nh h\u00e0ng m\u00e0 m\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed th\u00e0nh c\u00e1c nh\u00f3m kh\u00e1c nhau. Tuy nhi\u00ean, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p s\u1ebd s\u1eed d\u1ee5ng ph\u00e2n lo\u1ea1i theo 5 nh\u00f3m chi ph\u00ed sau \u0111\u00e2y:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_co_dinh\"><\/span><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed Cost) hay c\u00f2n g\u1ecdi l\u00e0 \u0111\u1ecbnh ph\u00ed, \u0111\u01b0\u1ee3c k\u00fd hi\u1ec7u trong ng\u00f4n ng\u1eef k\u1ebf to\u00e1n l\u00e0 FC. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 s\u1ebd kh\u00f4ng thay \u0111\u1ed5i v\u00ec b\u1ea5t k\u1ef3 y\u1ebfu t\u1ed1 g\u00ec trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>M\u1ee9c l\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i nh\u00e2n s\u1ef1 nh\u01b0 b\u1ea3o hi\u1ec3m, ngh\u1ec9 ph\u00e9p,&#8230; \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f2n hi\u1ec7u l\u1ef1c.&nbsp;<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2.jpg\" alt=\"Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \" class=\"wp-image-8680\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-2-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh s\u1ebd kh\u00f4ng thay \u0111\u1ed5i d\u00f9 b\u1ea5t k\u1ef3 kho\u1ea3n chi th\u00e0nh ph\u1ea7n n\u00e0o bi\u1ebfn \u0111\u1ed5i.<\/figcaption><\/figure><\/div>\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m nh\u1ecf d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 qu\u1ea3n l\u00fd, bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c: <\/strong>L\u00e0 kho\u1ea3n ti\u1ec1n b\u1eaft bu\u1ed9c ph\u1ea3i chi tr\u1ea3 v\u00e0 kh\u00f4ng th\u1ec3 tr\u00ec ho\u00e3n trong b\u1ea5t k\u1ef3 t\u00ecnh hu\u1ed1ng n\u00e0o nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0, ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n thu\u00ea m\u00e1y m\u00f3c,&#8230;<\/li>\n\n\n\n<li><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c: <\/strong>L\u00e0 kho\u1ea3n ti\u1ec1n c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng c\u00f3 th\u1ec3 thay th\u1ebf b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n kh\u00e1c nh\u01b0 ti\u1ec1n t\u0103ng ca, ti\u1ec1n b\u1ed5 sung nh\u00e2n s\u1ef1, ti\u1ec1n qu\u1ea3ng c\u00e1o,&#8230;<\/li>\n<\/ul>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng c\u00e1ch ph\u00e2n lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00e1c, bao g\u1ed3m 2 nh\u00f3m nh\u1ecf d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 nh\u01b0:<\/p>\n\n\n\n<ul>\n<li><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ecbnh k\u1ef3: <\/strong>L\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n chi tr\u1ea3 \u0111\u1ecbnh k\u1ef3 nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0 theo th\u00e1ng, ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean theo th\u00e1ng,&#8230;<\/li>\n\n\n\n<li><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5: <\/strong>L\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n chi tr\u1ea3 trong 1 l\u1ea7n \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i nguy\u00ean trong th\u1eddi gian d\u00e0i. S\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chia nh\u1ecf \u0111\u1ec3 t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ed7i th\u00e1ng\/qu\u00fd\/n\u0103m.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3.jpg\" alt=\"Ph\u00e2n lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \" class=\"wp-image-8681\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-3-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u nh\u00f3m nh\u1ecf d\u1ef1a theo y\u1ebfu t\u1ed1 qu\u1ea3n l\u00fd ho\u1eb7c y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5.<\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_bien_doi\"><\/span><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable Cost) hay c\u00f2n g\u1ecdi l\u00e0 bi\u1ebfn ph\u00ed, \u0111\u01b0\u1ee3c k\u00fd hi\u1ec7u l\u00e0 VC trong ng\u00f4n ng\u1eef k\u1ebf to\u00e1n. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u \u0111\u1ed9ng nh\u00e2n vi\u00ean l\u00e0m th\u00eam gi\u1edd th\u00ec chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng t\u0103ng ca \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4.jpg\" alt=\"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\" class=\"wp-image-8682\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-4-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t.<\/figcaption><\/figure><\/div>\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c chia th\u00e0nh 3 lo\u1ea1i ch\u00ednh d\u1ef1a tr\u00ean m\u1ed1i t\u01b0\u01a1ng quan gi\u1eefa t\u1ed5ng chi ph\u00ed v\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tuy\u1ebfn t\u00ednh:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n ph\u00ed t\u0103ng gi\u1ea3m t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi s\u1ea3n l\u01b0\u1ee3ng h\u00e0ng \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u,&#8230;<\/li>\n\n\n\n<li><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ea5p b\u1eadc: <\/strong>L\u00e0 c\u00e1c kho\u1ea3n ph\u00ed bi\u1ebfn \u0111\u1ed5i nh\u01b0ng \u1edf m\u1ee9c \u0111\u1ed9 l\u1edbn h\u01a1n, th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 th\u00fac \u0111\u1ea9y m\u1ed9t ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u00f3, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed n\u00e2ng c\u1ea5p c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed m\u1edf r\u1ed9ng tr\u1ee5 s\u1edf,&#8230;<\/li>\n\n\n\n<li><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i d\u1ea1ng cong: <\/strong>\u0110\u00e2y l\u00e0 lo\u1ea1i ph\u00ed bi\u1ebfn \u0111\u1ed5i kh\u00f3 ph\u00e1t hi\u1ec7n nh\u1ea5t v\u00ec kh\u1ea3 n\u0103ng t\u0103ng gi\u1ea3m kh\u00f4ng tu\u00e2n theo m\u1ed9t t\u1ef7 l\u1ec7 x\u00e1c \u0111\u1ecbnh n\u00e0o.<\/li>\n<\/ul>\n\n\n\n<p>Do t\u00ednh ch\u1ea5t c\u1ee7a chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t n\u00ean doanh nghi\u1ec7p c\u00f3 th\u1ec3 truy t\u00ecm t\u00e1c nh\u00e2n ch\u00ednh m\u00e0 chi ph\u00ed n\u00e0y ph\u1ee5 thu\u1ed9c trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p, t\u1eeb \u0111\u00f3 c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 kinh doanh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5.jpg\" alt=\"Ph\u00e2n lo\u1ea1i chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\" class=\"wp-image-8683\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-5-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c chia th\u00e0nh 3 nh\u00f3m nh\u1ecf d\u1ef1a theo h\u00ecnh \u1ea3nh bi\u1ec3u hi\u1ec7n tr\u00ean \u0111\u1ed3 th\u1ecb.<\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_truc_tiep\"><\/span><strong>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed tr\u1ef1c ti\u1ebfp (Direct Cost &#8211; DC) l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u,&#8230; Chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c tr\u00ean t\u1eebng \u0111\u01a1n v\u1ecb m\u1ed9t s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5.&nbsp;<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>Trong m\u1ed9t \u0111\u1ee3t tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1, chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp, c\u00f3 th\u1ec3 t\u00ednh tr\u00ean s\u1ed1 b\u00e0i \u0111\u0103ng.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6.jpg\" alt=\"Chi ph\u00ed tr\u1ef1c ti\u1ebfp\" class=\"wp-image-8684\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-6-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 s\u1ed1 ti\u1ec1n c\u1ea7n tr\u1ea3 tr\u1ef1c ti\u1ebfp cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_gian_tiep\"><\/span><strong>Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed gi\u00e1n ti\u1ebfp (Indirect Cost &#8211; IC) c\u0169ng l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nh\u01b0ng b\u1ed5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c di\u1ec5n ra tr\u01a1n tru nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng,&#8230; Do \u0111\u00f3, chi ph\u00ed gi\u00e1n ti\u1ebfp th\u01b0\u1eddng t\u00ednh theo nh\u00f3m ho\u1eb7c theo t\u1ed5ng, kh\u00f4ng th\u1ec3 \u0111\u1ecbnh l\u01b0\u1ee3ng tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m\/h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>C\u0169ng trong c\u00f9ng m\u1ed9t \u0111\u1ee3t tuy\u1ec3n d\u1ee5ng nh\u01b0 tr\u00ean, doanh nghi\u1ec7p c\u1ea7n tr\u1ea3 chi ph\u00ed \u0111i\u1ec7n d\u00f9ng \u0111\u1ec3 \u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng, \u0111\u00e2y l\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00ec kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng tuy\u1ec3n d\u1ee5ng v\u00e0 r\u1ea5t kh\u00f3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed c\u1ee5 th\u1ec3 tr\u00ean t\u1eebng b\u00e0i \u0111\u0103ng.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7.jpg\" alt=\"Chi ph\u00ed gi\u00e1n ti\u1ebfp\" class=\"wp-image-8685\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-7-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed gi\u00e1n ti\u1ebfp l\u00e0 s\u1ed1 ti\u1ec1n c\u1ea7n tr\u1ea3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_van_hanh\"><\/span><strong>Chi ph\u00ed v\u1eadn h\u00e0nh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1eadn h\u00e0nh (Operating Cost &#8211; OC) l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 \u0111\u1ec3 duy tr\u00ec tr\u1ea1ng tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng. Chi ph\u00ed v\u1eadn h\u00e0nh c\u00f3 th\u1ec3 l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ho\u1eb7c bi\u1ebfn \u0111\u1ed5i t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, chi ph\u00ed v\u1eadn h\u00e0nh c\u0169ng r\u1ea5t kh\u00f3 chia nh\u1ecf \u0111\u1ec3 t\u00ednh tr\u00ean t\u1eebng \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u00ednh chi ph\u00ed v\u1eadn h\u00e0nh theo ng\u00e0y, th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>X\u00e9t tr\u00ean l\u0129nh v\u1ef1c nh\u00e2n s\u1ef1, chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0 l\u01b0\u01a1ng v\u00e0 th\u01b0\u1edfng, chi ph\u00ed tuy\u1ec3n d\u1ee5ng, chi ph\u00ed \u0111\u00e0o t\u1ea1o, chi ph\u00ed \u0111i\u1ec7n\/n\u01b0\u1edbc\/internet, chi ph\u00ed mua s\u1eafm d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng ph\u1ea9m,&#8230;<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8.jpg\" alt=\"Chi ph\u00ed v\u1eadn h\u00e0nh\" class=\"wp-image-8686\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-8-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Chi ph\u00ed v\u1eadn h\u00e0nh l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 c\u00f4ng ty v\u1eadn h\u00e0ng thu\u1eadn l\u1ee3i.<\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_quan_ly_chi_phi_va_tang_cuong_dong_tien_trong_doanh_nghiep\"><\/span><strong>C\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 t\u0103ng c\u01b0\u1eddng d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd chi ph\u00ed trong doanh nghi\u1ec7p lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 nan gi\u1ea3i m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb ph\u1ea3i t\u00ecm c\u00e1ch gi\u1ea3i quy\u1ebft \u0111\u1ec3 kh\u00f4ng b\u1ecb l\u00e3ng ph\u00ed ti\u1ec1n b\u1ea1c v\u00e0o nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u1ea7n thi\u1ebft. \u0110\u1ec3 bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed trong doanh nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ed9t s\u1ed1 g\u1ee3i \u00fd sau \u0111\u00e2y:<\/p>\n\n\n\n<ul>\n<li><strong>X\u00e1c \u0111\u1ecbnh r\u00f5 t\u1eebng kho\u1ea3n chi ph\u00ed: <\/strong>Doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed theo t\u1eebng b\u1ed9 ph\u1eadn \u0111\u1ec3 hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch thanh to\u00e1n t\u1eebng lo\u1ea1i chi ph\u00ed l\u00e0 g\u00ec, ph\u00e2n lo\u1ea1i \u0111\u01b0\u1ee3c chi ph\u00ed b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ec3 c\u1eaft gi\u1ea3m v\u00e0o k\u1ef3 sau.<\/li>\n\n\n\n<li><strong>T\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7:<\/strong> \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea9y m\u1ea1nh hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi \u0111\u1ea1i m\u1edbi, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft. <em>V\u00ed d\u1ee5, b\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn \u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng tr\u00ean TopCV thay v\u00ec \u0111\u0103ng r\u1ea3i r\u00e1c \u1edf c\u00e1c trang m\u1ea1ng x\u00e3 h\u1ed9i \u0111\u1ec3 ti\u1ec7n qu\u1ea3n l\u00fd t\u1eadp trung, nhanh ch\u00f3ng tuy\u1ec3n d\u1ee5ng \u0111\u01b0\u1ee3c nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p, gi\u1ea3m chi ph\u00ed t\u0103ng ca cho nh\u00e2n s\u1ef1 c\u0169 trong th\u1eddi gian ch\u1edd b\u1ed5 sung.<\/em>&nbsp;<\/li>\n\n\n\n<li><strong>L\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 to\u00e1n chi ph\u00ed:<\/strong> Doanh nghi\u1ec7p c\u1ea7n l\u1eadp m\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch d\u1ef1 to\u00e1n chi ph\u00ed \u0111\u1ec3 d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c t\u1ed5ng s\u1ed1 chi, \u0111\u1ed3ng th\u1eddi theo d\u00f5i \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c kho\u1ea3n chi m\u1edbi v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u t\u1ed5ng chi ph\u00ed.<\/li>\n\n\n\n<li><strong>Theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed:<\/strong> Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i t\u1eebng ho\u1ea1t \u0111\u1ed9ng trong n\u1ed9i b\u1ed9 v\u00e0 xem x\u00e9t kh\u1ea3 n\u0103ng ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3, v\u00ed d\u1ee5 nh\u01b0 t\u1eaft m\u00e1y l\u1ea1nh \u1edf khu l\u00e0m vi\u1ec7c v\u00e0o gi\u1edd ngh\u1ec9 tr\u01b0a.<\/li>\n\n\n\n<li><strong>\u0110\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1:<\/strong> Doanh nghi\u1ec7p n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 \u0111\u1ec3 n\u00e2ng cao chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n vi\u00ean, t\u1eeb \u0111\u00f3 gi\u00fap nh\u00e2n vi\u00ean t\u0103ng t\u1ed1c \u0111\u1ed9 ho\u1eb7c t\u0103ng hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c trong c\u00f9ng m\u1ed9t \u0111i\u1ec1u ki\u1ec7n t\u00e0i nguy\u00ean, gi\u00fap c\u00f4ng ty ti\u1ebft ki\u1ec7m chi ph\u00ed l\u00e2u d\u00e0i.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9.jpg\" alt=\"Qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3\" class=\"wp-image-8687\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-9-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Doanh nghi\u1ec7p c\u1ea7n th\u1ed1ng k\u00ea c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap\"><\/span><strong>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Chi ph\u00ed c\u00f3 ph\u1ea3i l\u00e0 gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n ra c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng?<\/strong><\/p>\n\n\n\n<p>Chi ph\u00ed kh\u00f4ng ph\u1ea3i l\u00e0 gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n ra c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed l\u00e0 s\u1ed1 ti\u1ec1n duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh c\u1ee5 th\u1ec3 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Trong c\u00f9ng m\u1ed9t \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian, gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n ra l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat ra t\u1eeb ng\u00e2n s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><em>Trong th\u00e1ng 1, doanh nghi\u1ec7p chi 600.000.000 VND \u0111\u1ec3 mua c\u00e1c kh\u00f3a h\u1ecdc \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1edbi th\u1eddi h\u1ea1n l\u00e0 6 th\u00e1ng. V\u1eady gi\u00e1 tr\u1ecb d\u00f2ng ti\u1ec1n ra c\u1ee7a th\u00e1ng 1 l\u00e0 600.000.000 VND, tuy nhi\u00ean chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 c\u1ee7a th\u00e1ng 1 s\u1ebd l\u00e0: 600.000.000 \/ 6 = 100.000.000 VND.&nbsp;<\/em><\/p>\n\n\n\n<p><strong>Thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed kh\u00f4ng?<\/strong><\/p>\n\n\n\n<p>Thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c kh\u00f4ng tr\u1eeb v\u00e0o thu nh\u1eadp sau thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC.<\/a>&nbsp;<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><em> N\u1ebfu doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p \u0111\u00f3ng 1 ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 thu\u1ebf cho nh\u00e2n vi\u00ean (kh\u00f4ng kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng) th\u00ec c\u00f3 th\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0o chi ph\u00ed.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o qu\u1ea3n l\u00fd chi phsi doanh nghi\u1ec7p\" class=\"wp-image-8688\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/11\/cac-loai-chi-phi-trong-doanh-nghiep-TopCV-10-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u1ed1i \u01b0u qu\u00e1 quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed.\n<\/figcaption><\/figure>\n\n\n\n<p>B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 t\u1ed5ng h\u1ee3p <strong>c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p <\/strong>th\u01b0\u1eddng g\u1eb7p gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi, \u0111\u1ed3ng th\u1eddi g\u1ee3i \u00fd m\u1ed9t s\u1ed1 c\u00e1ch hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed t\u1ed1i \u01b0u.<\/p>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n t\u00ecm m\u1ed9t gi\u1ea3i ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 m\u00e0 v\u1eabn \u0111\u1ea1t hi\u1ec7u qu\u1ea3 tuy\u1ec3n d\u1ee5ng cao th\u00ec n\u00ean l\u1ef1a ch\u1ecdn <strong><a href=\"https:\/\/tuyendung.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng<\/a><\/strong> tr\u00ean n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 tr\u1ef1c tuy\u1ebfn th\u00f4ng minh &#8211;<a href=\"https:\/\/tuyendung.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>Tuyendung.topcv.<\/strong><\/a>vn. T\u1ea1i \u0111\u00e2y, nh\u00e0 tuy\u1ec3n d\u1ee5ng c\u00f3 th\u1ec3 k\u1ebft n\u1ed1i v\u1edbi h\u00e0ng \u1ee9ng vi\u00ean t\u00e0i n\u0103ng, gi\u00fap b\u1ea1n nhanh ch\u00f3ng t\u00ecm \u0111\u01b0\u1ee3c nh\u00e2n t\u00e0i ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng ty trong gi\u1edbi h\u1ea1n chi ph\u00ed t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n doanh thu v\u00e0 ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn \u0111\u1ea1t \u0111\u01b0\u1ee3c sau m\u1ed7i ho\u1ea1t \u0111\u1ed9ng kinh doanh. Trong b\u00e0i vi\u1ebft sau \u0111\u00e2y, Blog Tuy\u1ec3n D\u1ee5ng s\u1ebd t\u1ed5ng h\u1ee3p cho b\u1ea1n \u0111\u1ecdc c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8677,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1155,1156],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng<\/title>\n<meta name=\"description\" content=\"B\u00e0i vi\u1ebft sau \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed hi\u1ec7u qu\u1ea3. 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