{"id":10410,"date":"2026-10-14T10:50:42","date_gmt":"2026-10-14T03:50:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10410"},"modified":"2026-10-14T10:50:42","modified_gmt":"2026-10-14T03:50:42","slug":"nghiep-vu-ke-toan-doanh-nghiep-san-xuat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/","title":{"rendered":"Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, m\u1ed7i s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh \u0111\u1ec1u tr\u1ea3i qua nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, t\u1eeb mua nguy\u00ean v\u1eadt li\u1ec7u, xu\u1ea5t kho, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t \u0111\u1ebfn nghi\u1ec7m thu v\u00e0 nh\u1eadp kho th\u00e0nh ph\u1ea9m. V\u00ec v\u1eady, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn thu chi m\u00e0 c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ghi nh\u1eadn sai chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, ph\u00e2n b\u1ed5 ch\u01b0a h\u1ee3p l\u00fd chi ph\u00ed s\u1ea3n xu\u1ea5t chung ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ch\u00ednh x\u00e1c s\u1ea3n ph\u1ea9m d\u1edf dang, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh sai gi\u00e1 th\u00e0nh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ea7n c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong> thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, ngo\u1ea1i tr\u1eeb c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng. Vi\u1ec7c c\u1eadp nh\u1eadt quy tr\u00ecnh k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t v\u00ec th\u1ebf c\u1ea7n \u0111i k\u00e8m r\u00e0 so\u00e1t t\u00e0i kho\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, quy tr\u00ecnh, c\u00e1c nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ki\u1ec3m so\u00e1t k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Nghiep_vu_ke_toan_doanh_nghiep_san_xuat_la_gi\" >Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Dac_diem_cua_cong_tac_ke_toan_san_xuat\" >\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Can_cu_phap_ly_ap_dung_tu_nam_2026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Quy_trinh_thuc_hien_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Buoc_1_Thu_thap_va_kiem_tra_chung_tu\" >B\u01b0\u1edbc 1: Thu th\u1eadp v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Buoc_2_Phan_loai_va_ghi_nhan_nghiep_vu\" >B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn nghi\u1ec7p v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Buoc_3_Tap_hop_chi_phi_va_tinh_gia_thanh\" >B\u01b0\u1edbc 3: T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Buoc_4_Doi_chieu_so_lieu_va_lap_bao_cao\" >B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Huong_dan_cac_nghiep_vu_ke_toan_doanh_nghiep_san_xuat_thuong_gap\" >H\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Xuat_nguyen_vat_lieu_cho_san_xuat\" >Xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Ghi_nhan_tien_luong_va_cac_khoan_trich_theo_luong\" >Ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Xuat_cong_cu_dung_cu_va_ghi_nhan_khau_hao\" >Xu\u1ea5t c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 ghi nh\u1eadn kh\u1ea5u hao<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Tap_hop_va_ket_chuyen_chi_phi_san_xuat\" >T\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Xac_dinh_san_pham_do_dang_cuoi_ky\" >X\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Nhap_kho_thanh_pham_hoan_thanh\" >Nh\u1eadp kho th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#37_Ghi_nhan_gia_von_khi_ban_thanh_pham\" >3.7. Ghi nh\u1eadn gi\u00e1 v\u1ed1n khi b\u00e1n th\u00e0nh ph\u1ea9m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Nhung_kho_khan_thuong_gap_khi_thuc_hien_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\" >Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Phan_bo_chi_phi_chua_phu_hop\" >Ph\u00e2n b\u1ed5 chi ph\u00ed ch\u01b0a ph\u00f9 h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Chenh_lech_giua_so_lieu_kho_va_san_xuat\" >Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u kho v\u00e0 s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Kho_xac_dinh_chinh_xac_gia_thanh\" >Kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Chua_cap_nhat_che_do_ke_toan_moi\" >Ch\u01b0a c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Giai_phap_toi_uu_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\" >Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Chuan_hoa_quy_trinh_va_he_thong_chung_tu\" >Chu\u1ea9n h\u00f3a quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Xay_dung_dinh_muc_va_kiem_soat_gia_thanh\" >X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c v\u00e0 ki\u1ec3m so\u00e1t gi\u00e1 th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Ung_dung_cong_nghe_quan_ly\" >\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 qu\u1ea3n l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Ra_soat_che_do_ke_toan_theo_Thong_tu_992025TT-BTC\" >R\u00e0 so\u00e1t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Tang_cuong_kiem_tra_va_phan_tich_bao_cao_quan_tri\" >T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Cau_hoi_thuong_gap_ve_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Nghiep_vu_ke_toan_doanh_nghiep_san_xuat_gom_nhung_cong_viec_gi\" >Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Chi_phi_san_xuat_trong_doanh_nghiep_gom_nhung_khoan_nao\" >Chi ph\u00ed s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Doanh_nghiep_san_xuat_tinh_gia_thanh_san_pham_nhu_the_nao\" >Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Vi_sao_doanh_nghiep_can_kiem_soat_san_pham_do_dang\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t s\u1ea3n ph\u1ea9m d\u1edf dang?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/#Doanh_nghiep_can_lam_gi_de_han_che_sai_sot_trong_ke_toan_san_xuat\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiep_vu_ke_toan_doanh_nghiep_san_xuat_la_gi\"><\/span><b>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 t\u1eadp h\u1ee3p c\u00e1c c\u00f4ng vi\u1ec7c thu th\u1eadp ch\u1ee9ng t\u1eeb, ghi nh\u1eadn giao d\u1ecbch, theo d\u00f5i chi ph\u00ed, ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ch\u1ee7 y\u1ebfu mua h\u00e0ng \u0111\u1ec3 b\u00e1n l\u1ea1i, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nh\u00e2n c\u00f4ng, m\u00e1y m\u00f3c, chi ph\u00ed s\u1ea3n xu\u1ea5t chung, s\u1ea3n ph\u1ea9m d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn kho, s\u1ea3n xu\u1ea5t, nh\u00e2n s\u1ef1 v\u00e0 qu\u1ea3n l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dac_diem_cua_cong_tac_ke_toan_san_xuat\"><\/span><b>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb nh\u1eadp xu\u1ea5t t\u1ed3n, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u00e0 m\u1ee9c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n lo\u1ea1i chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i s\u1ea3n ph\u1ea9m d\u1edf dang:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh v\u00e0 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh c\u00f4ng ngh\u1ec7, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t th\u00e0nh ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, nh\u1eadp kho, xu\u1ea5t b\u00e1n v\u00e0 t\u1ed3n kho th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4<\/b><span style=\"font-weight: 400;\">: M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00e0n gh\u1ebf ph\u1ea3i theo d\u00f5i g\u1ed7, s\u01a1n, ph\u1ee5 ki\u1ec7n, ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, chi ph\u00ed \u0111i\u1ec7n v\u00e0 kh\u1ea5u hao m\u00e1y m\u00f3c. N\u1ebfu ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng ti\u1ec1n mua nguy\u00ean v\u1eadt li\u1ec7u m\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu l\u01b0\u1ee3ng \u0111\u00e3 xu\u1ea5t d\u00f9ng v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ap_dung_tu_nam_2026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5 ch\u1ee9c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c v\u0103n b\u1ea3n sau theo ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f2n l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n chung \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 thu\u1ed9c ph\u1ea1m vi Th\u00f4ng t\u01b0 99; m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3 v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t t\u1eeb kh\u00e2u ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0111\u1ebfn khi ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_va_kiem_tra_chung_tu\"><\/span><b>B\u01b0\u1edbc 1: Thu th\u1eadp v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu th\u1eadp ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua nguy\u00ean v\u1eadt li\u1ec7u, nh\u1eadp xu\u1ea5t kho, ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ti\u00eau th\u1ee5 th\u00e0nh ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ec7nh s\u1ea3n xu\u1ea5t, \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, phi\u1ebfu theo d\u00f5i s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng t\u00ednh l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu s\u1ea3n ph\u1ea9m, phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n, gi\u1ea5y b\u00e1o n\u1ee3 v\u00e0 gi\u1ea5y b\u00e1o c\u00f3 ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m tra c\u1ea7n b\u1ea3o \u0111\u1ea3m ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf, \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_loai_va_ghi_nhan_nghiep_vu\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn nghi\u1ec7p v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh n\u1ed9i dung kinh t\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed v\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng nghi\u1ec7p v\u1ee5, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t chi ph\u00ed tr\u1ef1c ti\u1ebfp g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m, chi ph\u00ed d\u00f9ng chung cho ph\u00e2n x\u01b0\u1edfng, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u01b0a chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c b\u1ecf s\u00f3t chi ph\u00ed c\u1ea7n t\u1eadp h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tap_hop_chi_phi_va_tinh_gia_thanh\"><\/span><b>B\u01b0\u1edbc 3: T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, ch\u1eb3ng h\u1ea1n t\u1eebng s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng, ph\u00e2n x\u01b0\u1edfng ho\u1eb7c c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp h\u1ee3p chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 t\u00ednh gi\u00e1 th\u00e0nh v\u1edbi s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean gi\u1edd c\u00f4ng, gi\u1edd m\u00e1y, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c m\u1ed9t c\u01a1 s\u1edf h\u1ee3p l\u00fd kh\u00e1c t\u00f9y \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng. Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng ph\u00e1p nh\u1ea5t qu\u00e1n, c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u00e1p \u1ee9ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Doi_chieu_so_lieu_va_lap_bao_cao\"><\/span><b>B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ki\u1ec3m tra s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o kho, b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 d\u1eef li\u1ec7u s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u t\u1ed3n kho, chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang, s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, th\u00e0nh ph\u1ea9m nh\u1eadp kho v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch v\u00e0 ho\u00e0n th\u00e0nh c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo y\u00eau c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cac_nghiep_vu_ke_toan_doanh_nghiep_san_xuat_thuong_gap\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10413\" aria-describedby=\"caption-attachment-10413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10413\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng g\u1eb7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-cac-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-thuong-gap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10413\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng g\u1eb7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch, ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u00fat to\u00e1n minh h\u1ecda d\u01b0\u1edbi \u0111\u00e2y s\u1eed d\u1ee5ng nh\u1eefng t\u00e0i kho\u1ea3n th\u01b0\u1eddng g\u1eb7p trong <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-chi-phi-la-gi\/\"><span style=\"font-weight: 400;\">k\u1ebf to\u00e1n chi ph\u00ed<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ea3n xu\u1ea5t. Tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o quy tr\u00ecnh ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung t\u00e0i kho\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng trong Th\u00f4ng t\u01b0 99 c\u00f9ng ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_nguyen_vat_lieu_cho_san_xuat\"><\/span><b>Xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c xu\u1ea5t d\u00f9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n c\u0103n c\u1ee9 phi\u1ebfu xu\u1ea5t kho v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n minh h\u1ecda:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 621: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 152: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi v\u1eadt li\u1ec7u d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng chung t\u1ea1i ph\u00e2n x\u01b0\u1edfng, k\u1ebf to\u00e1n xem x\u00e9t ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 152: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean v\u1eadt t\u01b0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n. C\u1ea7n c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed. Ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng \u0111\u01b0\u1ee3c xem x\u00e9t trong chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n minh h\u1ecda khi t\u00ednh l\u01b0\u01a1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung, \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n do doanh nghi\u1ec7p ch\u1ecbu \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 622 ho\u1eb7c TK 627, t\u00f9y kho\u1ea3n chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, theo t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i n\u1ed9p v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m v\u00e0 t\u1ef7 l\u1ec7 tr\u00edch theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kh\u00f4ng n\u00ean g\u1ed9p ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu v\u1edbi ph\u1ea7n kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00e0nh m\u1ed9t kho\u1ea3n chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_cong_cu_dung_cu_va_ghi_nhan_khau_hao\"><\/span><b>Xu\u1ea5t c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 ghi nh\u1eadn kh\u1ea5u hao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng, x\u00e1c \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 153: C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 qua nhi\u1ec1u k\u1ef3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1eadn v\u00e0o TK 242 theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng, sau \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ph\u00e2n x\u01b0\u1edfng, b\u00fat to\u00e1n minh h\u1ecda l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 214: Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, s\u1eeda ch\u1eefa v\u00e0 d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tap_hop_va_ket_chuyen_chi_phi_san_xuat\"><\/span><b>T\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t g\u1ed3m TK 621, TK 622, TK 627 v\u00e0 TK 154.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed h\u1ee3p l\u1ec7, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf v\u1edbi ph\u1ea7n chi ph\u00ed b\u1ea5t th\u01b0\u1eddng, l\u00e3ng ph\u00ed ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_san_pham_do_dang_cuoi_ky\"><\/span><b>X\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m d\u1edf dang l\u00e0 s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n ho\u1eb7c \u0111ang n\u1eb1m gi\u1eefa c\u00e1c c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 theo chi ph\u00ed \u0111\u1ecbnh m\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ri\u00eang. Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh c\u00f4ng ngh\u1ec7, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecf s\u00f3t s\u1ea3n ph\u1ea9m d\u1edf dang ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3 c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhap_kho_thanh_pham_hoan_thanh\"><\/span><b>Nh\u1eadp kho th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn, k\u1ebf to\u00e1n c\u0103n c\u1ee9 bi\u00ean b\u1ea3n nghi\u1ec7m thu, phi\u1ebfu nh\u1eadp kho v\u00e0 b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh \u0111\u1ec3 ghi nh\u1eadn th\u00e0nh ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n minh h\u1ecda theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 155: Th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 154: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ghi nh\u1eadn ph\u1ea3i d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u nh\u1eadp kho v\u1edbi b\u00e1o c\u00e1o s\u1ea3n xu\u1ea5t nh\u1eb1m tr\u00e1nh ghi nh\u1eadn th\u00e0nh ph\u1ea9m v\u01b0\u1ee3t s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c sai \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"37_Ghi_nhan_gia_von_khi_ban_thanh_pham\"><\/span><b>3.7. Ghi nh\u1eadn gi\u00e1 v\u1ed1n khi b\u00e1n th\u00e0nh ph\u1ea9m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n ghi gi\u1ea3m th\u00e0nh ph\u1ea9m v\u00e0 ghi nh\u1eadn gi\u00e1 v\u1ed1n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n minh h\u1ecda:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 632: \ub9e4\ucd9c\uc6d0\uac00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 155: Th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi nghi\u1ec7p v\u1ee5 n\u00e0y, k\u1ebf to\u00e1n x\u1eed l\u00fd doanh thu, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu theo ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chuy\u1ec3n giao tr\u1ef1c ti\u1ebfp m\u00e0 kh\u00f4ng qua kho, doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh th\u1ef1c t\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_kho_khan_thuong_gap_khi_thuc_hien_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\"><\/span><b>Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10412\" aria-describedby=\"caption-attachment-10412\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10412\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat.jpg\" alt=\"Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-kho-khan-thuong-gap-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-san-xuat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10412\" class=\"wp-caption-text\">Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u v\u1ea5n \u0111\u1ec1 do d\u1eef li\u1ec7u \u0111\u1ebfn t\u1eeb nhi\u1ec1u b\u1ed9 ph\u1eadn, quy tr\u00ecnh s\u1ea3n xu\u1ea5t k\u00e9o d\u00e0i v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_chua_phu_hop\"><\/span><b>Ph\u00e2n b\u1ed5 chi ph\u00ed ch\u01b0a ph\u00f9 h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 kh\u00f4ng ph\u1ea3n \u00e1nh h\u1ee3p l\u00fd m\u1ee9c ti\u00eau hao ngu\u1ed3n l\u1ef1c, gi\u00e1 th\u00e0nh gi\u1eefa c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 b\u1ecb ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eb3ng h\u1ea1n, hai s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng th\u1eddi gian v\u1eadn h\u00e0nh m\u00e1y kh\u00e1c nhau nh\u01b0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao theo c\u00f9ng m\u1ed9t t\u1ef7 l\u1ec7 doanh thu. K\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng m\u00e1y m\u00f3c c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_giua_so_lieu_kho_va_san_xuat\"><\/span><b>Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u kho v\u00e0 s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t kho nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o l\u1ec7nh s\u1ea3n xu\u1ea5t, th\u00e0nh ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp phi\u1ebfu nh\u1eadp kho ho\u1eb7c v\u1eadt t\u01b0 hao h\u1ee5t ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa k\u1ebf to\u00e1n, th\u1ee7 kho v\u00e0 b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m l\u1eadp, duy\u1ec7t v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kho_xac_dinh_chinh_xac_gia_thanh\"><\/span><b>Kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u thay \u0111\u1ed5i, t\u1ef7 l\u1ec7 ph\u1ebf li\u1ec7u cao, s\u1ea3n ph\u1ea9m d\u1edf dang nhi\u1ec1u ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng c\u00f3 th\u1ec3 khi\u1ebfn gi\u00e1 th\u00e0nh bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u1ecbnh m\u1ee9c v\u00e0 th\u1ef1c t\u1ebf, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u00fang quy \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh v\u1ec1 hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chua_cap_nhat_che_do_ke_toan_moi\"><\/span><b>Ch\u01b0a c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c t\u00e0i li\u1ec7u theo Th\u00f4ng t\u01b0 200 m\u00e0 kh\u00f4ng r\u00e0 so\u00e1t Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, danh m\u1ee5c t\u00e0i kho\u1ea3n, bi\u1ec3u m\u1eabu n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh kh\u00f3a s\u1ed5. C\u00e1c n\u1ed9i dung chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 v\u1edbi quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 h\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_hoa_quy_trinh_va_he_thong_chung_tu\"><\/span><b>Chu\u1ea9n h\u00f3a quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh t\u1eeb mua h\u00e0ng, nh\u1eadp kho, xu\u1ea5t v\u1eadt t\u01b0, ghi nh\u1eadn s\u1ea3n xu\u1ea5t, nghi\u1ec7m thu \u0111\u1ebfn nh\u1eadp kho th\u00e0nh ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i c\u00f4ng \u0111o\u1ea1n n\u00ean c\u00f3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn v\u00e0 th\u1eddi h\u1ea1n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u r\u00f5 r\u00e0ng. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap gi\u1ea3m t\u00ecnh tr\u1ea1ng thi\u1ebfu ch\u1ee9ng t\u1eeb, ghi nh\u1eadn tr\u00f9ng l\u1eb7p ho\u1eb7c b\u1ecf s\u00f3t chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_dinh_muc_va_kiem_soat_gia_thanh\"><\/span><b>X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c v\u00e0 ki\u1ec3m so\u00e1t gi\u00e1 th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, gi\u1edd c\u00f4ng v\u00e0 gi\u1edd m\u00e1y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi k\u1ebf ho\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n nh\u01b0 hao h\u1ee5t, s\u1ea3n ph\u1ea9m l\u1ed7i, thay \u0111\u1ed5i gi\u00e1 mua ho\u1eb7c gi\u1ea3m hi\u1ec7u su\u1ea5t m\u00e1y m\u00f3c. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo b\u1ea3n ch\u1ea5t v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, kh\u00f4ng t\u1ef1 \u0111\u1ed9ng c\u1ed9ng to\u00e0n b\u1ed9 v\u00e0o gi\u00e1 th\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_quan_ly\"><\/span><b>\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng ERP c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 li\u00ean k\u1ebft d\u1eef li\u1ec7u mua h\u00e0ng, kho, s\u1ea3n xu\u1ea5t, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1ef1 \u0111\u1ed9ng h\u00f3a ch\u1ec9 hi\u1ec7u qu\u1ea3 khi danh m\u1ee5c v\u1eadt t\u01b0, m\u00e3 s\u1ea3n ph\u1ea9m, \u0111\u1ecbnh m\u1ee9c v\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u00fang. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb v\u00e0 gi\u00e1m s\u00e1t c\u00e1c b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_che_do_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>R\u00e0 so\u00e1t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u00ednh s\u00e1ch ghi nh\u1eadn, quy tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 m\u1eabu b\u00e1o c\u00e1o \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u00fat to\u00e1n theo t\u00e0i li\u1ec7u c\u0169 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh m\u1edbi tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa y\u00eau c\u1ea7u c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_cuong_kiem_tra_va_phan_tich_bao_cao_quan_tri\"><\/span><b>T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p n\u00ean theo d\u00f5i c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb, t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean v\u1eadt li\u1ec7u, t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m l\u1ed7i, chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0 v\u00f2ng quay h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o nh\u1eadn di\u1ec7n \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd, ki\u1ec3m so\u00e1t ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c ph\u00e2n x\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean s\u00e2u v\u1ec1 gi\u00e1 th\u00e0nh, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-doanh-nghiep\/\"> <b>\uae30\uc5c5 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/b><\/a><\/span><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u1ed5 ch\u1ee9c s\u1ed5 s\u00e1ch, r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb v\u00e0 ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-noi-bo\/\"> \ub0b4\ubd80 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh, t\u1ed5 ch\u1ee9c t\u00e0i kho\u1ea3n ho\u1eb7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tong-hop\/\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b><\/a><\/span> <span style=\"font-weight: 400;\">\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t nguy\u00ean v\u1eadt li\u1ec7u, t\u1eadp h\u1ee3p chi ph\u00ed, x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 kinh doanh. Quy tr\u00ecnh hi\u1ec7u qu\u1ea3 c\u1ea7n k\u1ebft h\u1ee3p ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p, ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb n\u0103m 2026, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t c\u00e1c quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u00e0 nh\u1eefng y\u00eau c\u1ea7u ph\u00e1p l\u00fd li\u00ean quan. Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n h\u00f3a quy tr\u00ecnh ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap gi\u1ea3m sai s\u00f3t, n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady cho quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nghiep_vu_ke_toan_doanh_nghiep_san_xuat\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiep_vu_ke_toan_doanh_nghiep_san_xuat_gom_nhung_cong_viec_gi\"><\/span><b>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh g\u1ed3m ki\u1ec3m tra ch\u1ee9ng t\u1eeb, theo d\u00f5i nguy\u00ean v\u1eadt li\u1ec7u, ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng, t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang, t\u00ednh gi\u00e1 th\u00e0nh, nh\u1eadp kho th\u00e0nh ph\u1ea9m v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_san_xuat_trong_doanh_nghiep_gom_nhung_khoan_nao\"><\/span><b>Chi ph\u00ed s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t chi ph\u00ed v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_san_xuat_tinh_gia_thanh_san_pham_nhu_the_nao\"><\/span><b>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh, t\u1eadp h\u1ee3p chi ph\u00ed trong k\u1ef3, \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00f9 h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. Ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_kiem_soat_san_pham_do_dang\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t s\u1ea3n ph\u1ea9m d\u1edf dang?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m d\u1edf dang ch\u1ee9a chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a t\u1ea1o th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. N\u1ebfu \u0111\u00e1nh gi\u00e1 sai, chi ph\u00ed gi\u1eefa th\u00e0nh ph\u1ea9m v\u00e0 s\u1ea3n ph\u1ea9m d\u1edf dang s\u1ebd b\u1ecb ph\u00e2n b\u1ed5 kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_han_che_sai_sot_trong_ke_toan_san_xuat\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u kho v\u00e0 s\u1ea3n xu\u1ea5t, ki\u1ec3m tra ch\u00eanh l\u1ec7ch chi ph\u00ed, \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m ph\u00f9 h\u1ee3p v\u00e0 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 vi\u1ec7c tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, m\u1ed7i s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh \u0111\u1ec1u tr\u1ea3i qua nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, t\u1eeb mua nguy\u00ean v\u1eadt li\u1ec7u, xu\u1ea5t kho, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t \u0111\u1ebfn nghi\u1ec7m thu v\u00e0 nh\u1eadp kho th\u00e0nh ph\u1ea9m. V\u00ec v\u1eady, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn thu chi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10410"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10410\/revisions"}],"predecessor-version":[{"id":10414,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10410\/revisions\/10414"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10411"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}