{"id":28819,"date":"2023-09-12T20:00:54","date_gmt":"2023-09-12T13:00:54","guid":{"rendered":"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi"},"modified":"2023-09-12T20:00:54","modified_gmt":"2023-09-12T13:00:54","slug":"khau-hao-la-gi","status":"publish","type":"post","link":"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi","title":{"rendered":"Kh\u1ea5u hao l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao v\u00e0 \u00fd ngh\u0129a c\u1ee7a kh\u1ea5u hao"},"content":{"rendered":"<p>Kh\u1ea5u hao l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian, gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n chi ph\u00ed v\u00e0 thu nh\u1eadp h\u1ee3p l\u00fd. \u0110\u00e2y l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong k\u1ebf to\u00e1n, gi\u00fap \u0111\u00e1nh gi\u00e1 s\u1ef1 m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng cho quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_40 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\">Table of Contents<\/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\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6ad1e00c604ae\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><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><\/label><input  type=\"checkbox\" id=\"item-6ad1e00c604ae\"><\/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:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#1_Khau_hao_la_gi\" title=\"1. Kh\u1ea5u hao l\u00e0 g\u00ec?\">1. Kh\u1ea5u hao 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:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#2_Y_nghia_cua_khau_hao_la_gi\" title=\"2. \u00dd ngh\u0129a c\u1ee7a kh\u1ea5u hao l\u00e0 g\u00ec?\">2. \u00dd ngh\u0129a c\u1ee7a kh\u1ea5u hao 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-3\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#3_Phuong_phap_tinh_khau_hao\" title=\"3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao\">3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#31_Phuong_phap_tinh_khau_hao_theo_thoi_gian\" title=\"3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo th\u1eddi gian\">3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo th\u1eddi gian<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#32_Phuong_phap_tinh_khau_hao_theo_so_du_giam_dan\" title=\"3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n\">3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#33_Phuong_phap_tinh_khau_hao_theo_khoi_luong_san_pham\" title=\"3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m\">3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n 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-7\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#4_Quan_ly_tai_chinh_qua_MyVIB_20\" title=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\">4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#32_Phuong_phap_tinh_khau_hao_theo_so_du_giam_dan-2\" title=\"3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n\">3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#321_Dinh_nghia\" title=\"3.2.1. \u0110\u1ecbnh ngh\u0129a\">3.2.1. \u0110\u1ecbnh ngh\u0129a<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#3211_Cong_thuc_tinh\" title=\"3.2.1.1 C\u00f4ng th\u1ee9c t\u00ednh\">3.2.1.1 C\u00f4ng th\u1ee9c t\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#33_Phuong_phap_tinh_khau_hao_theo_khoi_luong_san_pham-2\" title=\"3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m\">3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#331_Dinh_nghia\" title=\"3.3.1. \u0110\u1ecbnh ngh\u0129a\">3.3.1. \u0110\u1ecbnh ngh\u0129a<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#3311_Cong_thuc_tinh\" title=\"3.3.1.1 C\u00f4ng th\u1ee9c t\u00ednh\">3.3.1.1 C\u00f4ng th\u1ee9c t\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#4_Quan_ly_tai_chinh_qua_MyVIB_20-2\" title=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\">4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#41_Gioi_thieu_ve_MyVIB_20\" title=\"4.1. Gi\u1edbi thi\u1ec7u v\u1ec1 MyVIB 2.0\">4.1. Gi\u1edbi thi\u1ec7u v\u1ec1 MyVIB 2.0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ungdung.hotronghiencuu.com\/open\/khau-hao-la-gi\/#411_Cac_tinh_nang_cua_MyVIB_20\" title=\"4.1.1 C\u00e1c t\u00ednh n\u0103ng c\u1ee7a MyVIB 2.0\">4.1.1 C\u00e1c t\u00ednh n\u0103ng c\u1ee7a MyVIB 2.0<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Khau_hao_la_gi\"><\/span>1. Kh\u1ea5u hao l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kh\u1ea5u hao l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng hay ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u00f3 tu\u1ed5i th\u1ecd v\u00e0 gi\u00e1 tr\u1ecb gi\u1ea3m d\u1ea7n theo th\u1eddi gian. Vi\u1ec7c t\u00ednh to\u00e1n kh\u1ea5u hao gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i sau m\u1ed7i giai \u0111o\u1ea1n s\u1eed d\u1ee5ng v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Y_nghia_cua_khau_hao_la_gi\"><\/span>2. \u00dd ngh\u0129a c\u1ee7a kh\u1ea5u hao l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kh\u1ea5u hao c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty c\u1ea7n t\u00ednh to\u00e1n kh\u1ea5u hao \u0111\u1ec3:<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n: Qua vi\u1ec7c t\u00ednh to\u00e1n kh\u1ea5u hao, doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n \u0111\u00e3 v\u00e0 s\u1ebd chi tr\u1ea3 \u0111\u1ec3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n: Kh\u1ea5u hao cho ph\u00e9p doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i sau m\u1ed7i giai \u0111o\u1ea1n s\u1eed d\u1ee5ng, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c t\u00e1i \u0111\u1ea7u t\u01b0 ho\u1eb7c thay th\u1ebf t\u00e0i s\u1ea3n.<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd: T\u00ednh to\u00e1n kh\u1ea5u hao gi\u00fap doanh nghi\u1ec7p ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo th\u1eddi gian, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 thu\u1ebf thu nh\u1eadp.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Phuong_phap_tinh_khau_hao\"><\/span>3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"31_Phuong_phap_tinh_khau_hao_theo_thoi_gian\"><\/span>3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo th\u1eddi gian<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh to\u00e1n kh\u1ea5u hao d\u1ef1a tr\u00ean s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo th\u1eddi gian l\u00e0:<\/p>\n<p>Kh\u1ea5u hao h\u00e0ng n\u0103m = (Gi\u00e1 tr\u1ecb ban \u0111\u1ea7u &#8211; Gi\u00e1 tr\u1ecb sau khi \u0111\u00e3 kh\u1ea5u hao) \/ S\u1ed1 n\u0103m s\u1eed d\u1ee5ng<\/p>\n<h3><span class=\"ez-toc-section\" id=\"32_Phuong_phap_tinh_khau_hao_theo_so_du_giam_dan\"><\/span>3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh to\u00e1n kh\u1ea5u hao d\u1ef1a tr\u00ean ph\u01b0\u01a1ng th\u1ee9c gi\u1ea3m d\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n l\u00e0:<\/p>\n<p>Kh\u1ea5u hao h\u00e0ng n\u0103m = (Gi\u00e1 tr\u1ecb ban \u0111\u1ea7u &#8211; Gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao) x T\u1ef7 l\u1ec7 kh\u1ea5u hao<\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Phuong_phap_tinh_khau_hao_theo_khoi_luong_san_pham\"><\/span>3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh to\u00e1n kh\u1ea5u hao d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u00e0:<\/p>\n<p>Kh\u1ea5u hao h\u00e0ng n\u0103m = (Gi\u00e1 tr\u1ecb ban \u0111\u1ea7u &#8211; Gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao) \/ S\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 l\u1ea7n s\u1eed d\u1ee5ng<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Quan_ly_tai_chinh_qua_MyVIB_20\"><\/span>4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" alt=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\" src=\"https:\/\/www.vib.com.vn\/wps\/wcm\/connect\/9445b490-0803-4517-951c-17aa6e9f86c2\/4\/khau-hao-la-gi-4.jpg?MOD=AJPERES\" style=\"text-align: center; clear: both; display: block; margin: 0 auto;\" title=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\"\/><\/p>\n<p>MyVIB 2.0 l\u00e0 \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng VIB, cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ti\u1ec7n l\u1ee3i. V\u1edbi MyVIB 2.0, b\u1ea1n c\u00f3 th\u1ec3:<\/p>\n<ul>\n<li>Xem th\u00f4ng tin t\u00e0i kho\u1ea3n: B\u1ea1n c\u00f3 th\u1ec3 xem th\u00f4ng tin chi ti\u1ebft v\u1ec1 s\u1ed1 d\u01b0, giao d\u1ecbch v\u00e0 l\u1ecbch s\u1eed t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh.<\/li>\n<li>Chuy\u1ec3n ti\u1ec1n nhanh ch\u00f3ng: MyVIB 2.0 cho ph\u00e9p b\u1ea1n chuy\u1ec3n ti\u1ec1n trong v\u00e0 ngo\u00e0i h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 an to\u00e0n.<\/li>\n<li>Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch: \u1ee8ng d\u1ee5ng cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 gi\u00fap b\u1ea1n theo d\u00f5i, ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p.<\/li>\n<li>Thanh to\u00e1n h\u00f3a \u0111\u01a1n: B\u1ea1n c\u00f3 th\u1ec3 thanh to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n, n\u01b0\u1edbc, internet v\u00e0 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c qua MyVIB 2.0 m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"32_Phuong_phap_tinh_khau_hao_theo_so_du_giam_dan-2\"><\/span>3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" alt=\"3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n\" src=\"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-content\/uploads\/2023\/09\/khau_hao_la_gi_phuong_phap_tinh_khau_hao_va_y_nghia_cua_khau_hao.jpeg\" style=\"text-align: center; clear: both; display: block; margin: 0 auto;\" title=\"3.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n\"\/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"321_Dinh_nghia\"><\/span>3.2.1. \u0110\u1ecbnh ngh\u0129a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 tr\u1ecb kh\u1ea5u hao h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 kh\u1ea5u hao.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"3211_Cong_thuc_tinh\"><\/span>3.2.1.1 C\u00f4ng th\u1ee9c t\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n l\u00e0: Kh\u1ea5u hao h\u00e0ng n\u0103m = (Gi\u00e1 tr\u1ecb mua &#8211; Gi\u00e1 tr\u1ecb thu h\u1ed3i) x T\u1ef7 l\u1ec7 kh\u1ea5u hao<\/p>\n<p>V\u00ed d\u1ee5, n\u1ebfu ta c\u00f3 m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb mua l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb thu h\u1ed3i l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao l\u00e0 20%, ta c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c kh\u1ea5u hao h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y nh\u01b0 sau: Kh\u1ea5u hao h\u00e0ng n\u0103m = (10 tri\u1ec7u &#8211; 2 tri\u1ec7u) x 20% = 1,6 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"33_Phuong_phap_tinh_khau_hao_theo_khoi_luong_san_pham-2\"><\/span>3.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"331_Dinh_nghia\"><\/span>3.3.1. \u0110\u1ecbnh ngh\u0129a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ho\u1eb7c ti\u00eau th\u1ee5 b\u1edfi t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"3311_Cong_thuc_tinh\"><\/span>3.3.1.1 C\u00f4ng th\u1ee9c t\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u00e0: Kh\u1ea5u hao h\u00e0ng n\u0103m = (Gi\u00e1 tr\u1ecb mua &#8211; Gi\u00e1 tr\u1ecb thu h\u1ed3i) x T\u1ef7 l\u1ec7 kh\u1ea5u hao \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/p>\n<p>V\u00ed d\u1ee5, n\u1ebfu ta c\u00f3 m\u1ed9t m\u00e1y m\u00f3c c\u00f3 gi\u00e1 tr\u1ecb mua l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb thu h\u1ed3i l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng, t\u1ef7 l\u1ec7 kh\u1ea5u hao l\u00e0 10% v\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 b\u1edfi m\u00e1y m\u00f3c n\u00e0y trong n\u0103m l\u00e0 1000 s\u1ea3n ph\u1ea9m, ta c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c kh\u1ea5u hao h\u00e0ng n\u0103m c\u1ee7a m\u00e1y m\u00f3c n\u00e0y nh\u01b0 sau: Kh\u1ea5u hao h\u00e0ng n\u0103m = (50 tri\u1ec7u &#8211; 10 tri\u1ec7u) x 10% \/ 1000 = 4 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Quan_ly_tai_chinh_qua_MyVIB_20-2\"><\/span>4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" alt=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\" src=\"https:\/\/www.vib.com.vn\/wps\/wcm\/connect\/9445b490-0803-4517-951c-17aa6e9f86c2\/4\/khau-hao-la-gi-4.jpg?MOD=AJPERES\" style=\"text-align: center; clear: both; display: block; margin: 0 auto;\" title=\"4. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qua MyVIB 2.0\"\/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Gioi_thieu_ve_MyVIB_20\"><\/span>4.1. Gi\u1edbi thi\u1ec7u v\u1ec1 MyVIB 2.0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MyVIB 2.0 l\u00e0 m\u1ed9t \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng gi\u00fap ng\u01b0\u1eddi d\u00f9ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ec7n l\u1ee3i. V\u1edbi MyVIB 2.0, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng tr\u1ef1c tuy\u1ebfn, ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, thanh to\u00e1n h\u00f3a \u0111\u01a1n, chuy\u1ec3n ti\u1ec1n v\u00e0 nhi\u1ec1u t\u00ednh n\u0103ng kh\u00e1c ch\u1ec9 b\u1eb1ng m\u1ed9t chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i th\u00f4ng minh.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"411_Cac_tinh_nang_cua_MyVIB_20\"><\/span>4.1.1 C\u00e1c t\u00ednh n\u0103ng c\u1ee7a MyVIB 2.0<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&#8211; Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n: Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i.<br \/>\n&#8211; Thanh to\u00e1n h\u00f3a \u0111\u01a1n: Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n ti\u1ec7n \u00edch nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, internet&#8230; ch\u1ec9 b\u1eb1ng v\u00e0i thao t\u00e1c tr\u00ean \u0111i\u1ec7n tho\u1ea1i.<br \/>\n&#8211; Chuy\u1ec3n ti\u1ec1n: Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 chuy\u1ec3n ti\u1ec1n gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n trong c\u00f9ng ng\u00e2n h\u00e0ng ho\u1eb7c gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng kh\u00e1c nhau.<br \/>\n&#8211; Giao d\u1ecbch ng\u00e2n h\u00e0ng tr\u1ef1c tuy\u1ebfn: Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng nh\u01b0 m\u1edf t\u00e0i kho\u1ea3n, vay ti\u1ec1n, \u0111\u1ea7u t\u01b0&#8230; th\u00f4ng qua \u1ee9ng d\u1ee5ng MyVIB 2.0.<\/p>\n<p>MyVIB 2.0 mang l\u1ea1i s\u1ef1 ti\u1ec7n l\u1ee3i v\u00e0 an to\u00e0n cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi d\u00f9ng, gi\u00fap h\u1ecd ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c trong vi\u1ec7c giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, kh\u1ea5u hao l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng. Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng kh\u1ea5u hao \u0111\u00fang c\u00e1ch s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<br \/>\n<iframe loading=\"lazy\" title=\"Kh\u1ea5u hao TSC\u0110- Ph\u1ea7n 1: T\u1ea0I SAO doanh nghi\u1ec7p ph\u1ea3i tr\u00edch kh\u1ea5u hao TSC\u0110? Gi\u00fap b\u1ea1n hi\u1ec3u v\u1ec1 b\u1ea3n ch\u1ea5t.\" width=\"790\" height=\"444\" src=\"https:\/\/www.youtube.com\/embed\/6B1tzZtg8QA?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea5u hao l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian, gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n chi ph\u00ed v\u00e0 thu nh\u1eadp h\u1ee3p l\u00fd&#8230;. <\/p>\n","protected":false},"author":1,"featured_media":28818,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-28819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-niem-1"],"_links":{"self":[{"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/posts\/28819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/comments?post=28819"}],"version-history":[{"count":0,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/posts\/28819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/media\/28818"}],"wp:attachment":[{"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/media?parent=28819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/categories?post=28819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ungdung.hotronghiencuu.com\/open\/wp-json\/wp\/v2\/tags?post=28819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}