{"id":6,"date":"2022-12-17T11:05:36","date_gmt":"2022-12-17T11:05:36","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/17\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-gia-von\/"},"modified":"2022-12-17T11:05:36","modified_gmt":"2022-12-17T11:05:36","slug":"phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-gia-von","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-gia-von\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n\u00a0c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cPh\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i\u201d, ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cCost Plus\u00a0Method\u201d trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i\u00a0l\u1ea1i l\u00e0 m\u1ed9t trong c\u00e1c Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 so s\u00e1nh giao d\u1ecbch theo s\u1ea3n ph\u1ea9m tr\u00ean c\u01a1 s\u1edf\u00a0t\u1eebng giao d\u1ecbch \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng, vi\u1ec7c g\u1ed9p chung c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c\u00a0t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 chu\u1ed7i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u00f4ng tham gia th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p, \u0111\u1eb7c th\u00f9 theo Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 132\u00a0c\u0169ng \u0111\u01b0a ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u01b0\u01a1ng ph\u00e1p\u00a0gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 g\u00e1nh ch\u1ecbu \u00edt r\u1ee7i ro kinh doanh, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c gia c\u00f4ng, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m, c\u00e0i \u0111\u1eb7t thi\u1ebft b\u1ecb; thu mua, cung \u1ee9ng s\u1ea3n ph\u1ea9m; cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n theo h\u1ee3p \u0111\u1ed3ng cho b\u00ean li\u00ean k\u1ebft.<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7, th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m \u0111\u1ebfn x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc\u00a0kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n khi so s\u00e1nh gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, khi \u0111\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u1ecbnh t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n;<\/li>\n\n\n\n<li>C\u00e1c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0 th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, l\u01b0u kho, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n; v\u00e0<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch x\u00e1c \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/h2>\n\n\n\n<p>Gi\u00e1 b\u00e1n ra (ho\u1eb7c doanh thu thu\u1ea7n) c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n b\u00e1n cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n mua v\u00e0o t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp c\u1ed9ng (+) l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e2n (x) t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/p>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. <\/p>\n\n\n\n<p>Gi\u00e1 b\u00e1n ra cho b\u00ean li\u00ean k\u1ebft (ho\u1eb7c doanh thu thu\u1ea7n) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf, chi ph\u00ed k\u00ea khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n\u00a0c\u00f2n &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-gia-von\/#more-6\" aria-label=\"Read more about Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-6","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/6","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/comments?post=6"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/6\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/228"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=6"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=6"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=6"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}