{"id":18872,"date":"2025-07-04T14:08:43","date_gmt":"2025-07-04T07:08:43","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=18872"},"modified":"2025-07-04T14:17:42","modified_gmt":"2025-07-04T07:17:42","slug":"chi-phi-ban-hang","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/chi-phi-ban-hang\/","title":{"rendered":"Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec? Vai tr\u00f2 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n chi ti\u1ebft"},"content":{"rendered":"\n<p>Trong h\u00e0nh tr\u00ecnh t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua. D\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu, nh\u01b0ng n\u1ebfu qu\u1ea3n l\u00fd kh\u00f4ng kh\u00e9o, kho\u1ea3n chi n\u00e0y c\u00f3 th\u1ec3 &#8220;\u0103n m\u00f2n&#8221; l\u1ee3i nhu\u1eadn \u0111\u00e1ng k\u1ec3. V\u1eady chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng g\u00ec v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 hi\u1ec7u qu\u1ea3? C\u00f9ng <a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft sau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-chi-phi-ban-hang-la-gi\"><strong>1. Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p><strong>Chi ph\u00ed b\u00e1n h\u00e0ng<\/strong> l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m: chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, chi ph\u00ed ch\u00e0o h\u00e0ng, qu\u1ea3ng c\u00e1o, hoa h\u1ed3ng cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp), b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i v\u00e0 v\u1eadn chuy\u1ec3n,&#8230; [<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Theo kho\u1ea3n 1, \u0110i\u1ec1u 91 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>].<\/p>\n\n\n\n<p>N\u00f3i c\u00e1ch kh\u00e1c, chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111\u01b0a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c v\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u00e0 d\u1ef1 b\u00e1o doanh thu. \u0110\u1ed3ng th\u1eddi, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 duy tr\u00ec l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1-1024x576.webp\" alt=\"Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec\" class=\"wp-image-18894\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-cong-th\u1ee9c-tinh-chi-phi-ban-hang\"><strong>2. C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\">C\u00f4ng th\u1ee9c: <strong>Chi ph\u00ed b\u00e1n h\u00e0ng = Chi ph\u00ed nh\u00e2n vi\u00ean + Chi ph\u00ed d\u1ee5ng c\u1ee5 + Chi ph\u00ed bao b\u00ec + Chi ph\u00ed kh\u1ea5u hao + Chi ph\u00ed b\u1ea3o h\u00e0nh + Chi ph\u00ed ph\u00e1t sinh<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng trong th\u00e1ng nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng (L\u01b0\u01a1ng, ph\u00fac l\u1ee3i, thu\u1ebf): 100 tri\u1ec7u VND<\/li>\n\n\n\n<li>Chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (M\u00e1y t\u00ednh, m\u00e1y POS, ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng): 30 tri\u1ec7u VND<\/li>\n\n\n\n<li>Chi ph\u00ed bao b\u00ec: 20 tri\u1ec7u VND<\/li>\n\n\n\n<li>Chi ph\u00ed kh\u1ea5u hao (Trang thi\u1ebft b\u1ecb, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh): 10 tri\u1ec7u VND<\/li>\n\n\n\n<li>Chi ph\u00ed b\u1ea3o h\u00e0nh (Ph\u00ed s\u1eeda ch\u1eefa, ho\u00e0n ti\u1ec1n, \u0111\u1ed5i s\u1ea3n ph\u1ea9m): 5 tri\u1ec7u VND<\/li>\n\n\n\n<li>Chi ph\u00ed ph\u00e1t sinh kh\u00e1c (Ti\u1ebfp kh\u00e1ch, thi\u1ebft k\u1ebf h\u00ecnh \u1ea3nh): 10 tri\u1ec7u VND<\/li>\n<\/ul>\n\n\n\n<p>T\u1ed5ng chi ph\u00ed b\u00e1n h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed b\u00e1n h\u00e0ng = 100 tri\u1ec7u + 30 tri\u1ec7u + 20 tri\u1ec7u + 10 tri\u1ec7u + 5 tri\u1ec7u + 10 tri\u1ec7u<\/p>\n\n\n\n<p>Chi ph\u00ed b\u00e1n h\u00e0ng = 175 tri\u1ec7u VND<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb <strong>175 tri\u1ec7u VND<\/strong> \u0111\u1ec3 trang tr\u1ea3i c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng trong th\u00e1ng. C\u00f4ng th\u1ee9c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng ch\u00ednh x\u00e1c m\u00e0 c\u00f2n c\u00f3 th\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch h\u1ee3p l\u00fd h\u01a1n.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1ch th\u1ee9c ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-chi-phi-ban-hang-g\u1ed3m-nh\u1eefng-gi\"><strong>3. Chi ph\u00ed b\u00e1n h\u00e0ng g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0110i\u1ec1u 91 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng. Sau \u0111\u00e2y l\u00e0 nh\u1eefng lo\u1ea1i chi ph\u00ed c\u01a1 b\u1ea3n thu\u1ed9c ph\u1ea1m vi c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Lo\u1ea1i chi ph\u00ed<\/strong><\/td><td><strong>M\u00f4 t\u1ea3<\/strong><\/td><\/tr><tr><td><strong>Chi ph\u00ed nh\u00e2n vi\u00ean<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 cho nh\u00e2n c\u00f4ng b\u00e1n h\u00e0ng, nh\u00e2n c\u00f4ng \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m,\u2026 ch\u1eb3ng h\u1ea1n nh\u01b0:<br>&#8211; Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca.<br>&#8211; C\u00e1c kho\u1ea3n tr\u00edch BHTN, BHXH v\u00e0 BHYT.<br>&#8211; Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/td><\/tr><tr><td><strong>Chi ph\u00ed v\u1eadt li\u1ec7u &amp; bao b\u00ec<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u1eadt li\u1ec7u v\u00e0 bao b\u00ec \u0111\u01b0\u1ee3c d\u00f9ng cho vi\u1ec7c b\u1ea3o qu\u1ea3n, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0:<br>&#8211; Chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c d\u00f9ng cho vi\u1ec7c \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<br>&#8211; Chi ph\u00ed v\u1eadt li\u1ec7u\/nhi\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 b\u1ea3o qu\u1ea3n, b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5.<br>&#8211; Chi ph\u00ed v\u1eadt li\u1ec7u d\u00f9ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/td><\/tr><tr><td><strong>Chi ph\u00ed d\u1ee5ng c\u1ee5 &amp; \u0111\u1ed3 d\u00f9ng&nbsp;<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5 v\u00e0 d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, ch\u1eb3ng h\u1ea1n nh\u01b0:<br>&#8211; Chi ph\u00ed cho d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng<br>&#8211; Chi ph\u00ed cho ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n v\u00e0 l\u00e0m vi\u1ec7c.<\/td><\/tr><tr><td><strong>Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 hao m\u00f2n c\u1ee7a TSC\u0110 \u1edf c\u00e1c b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n v\u00e0 b\u00e1n h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u1eeda h\u00e0ng, nh\u00e0 kho, b\u1ebfn b\u00e3i, c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng.<\/td><\/tr><tr><td><strong>Chi ph\u00ed b\u1ea3o h\u00e0nh<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c d\u00f9ng cho vi\u1ec7c b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (kh\u00f4ng bao g\u1ed3m chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp).<\/td><\/tr><tr><td><strong>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i \u0111\u01b0\u1ee3c d\u00f9ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0:<br>&#8211; Ti\u1ec1n thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c ph\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<br>&#8211; Ti\u1ec1n thu\u00ea kho b\u00e3i.<br>&#8211; Ti\u1ec1n thu\u00ea b\u1ed1c v\u00e1c, b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u1ebfn n\u01a1i ti\u00eau th\u1ee5.<br>&#8211; Ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng v\u00e0 cho c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/td><\/tr><tr><td><strong>C\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/strong><\/td><td>L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 li\u1ec7t k\u00ea \u1edf tr\u00ean, ch\u1eb3ng h\u1ea1n nh\u01b0:<br>&#8211; Chi ph\u00ed ti\u1ebfp \u0111\u00e3i kh\u00e1ch \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<br>&#8211; Chi ph\u00ed \u0111\u1ec3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o v\u00e0 ch\u00e0o h\u00e0ng.<br>&#8211; Chi ph\u00ed \u0111\u1ec3 t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi-1024x576.webp\" alt=\"Chi ph\u00ed b\u00e1n h\u00e0ng g\u1ed3m nh\u1eefng g\u00ec?\" class=\"wp-image-18896\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/chi-phi-ban-hang-gom-nhung-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-quy-d\u1ecbnh-v\u1ec1-n\u1ed9i-dung-va-k\u1ebft-c\u1ea5u-c\u1ee7a-tai-kho\u1ea3n-chi-phi-ban-hang\"><strong>4. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a T\u00e0i kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/h2>\n\n\n\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 91, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0 theo d\u00f5i c\u00e1c chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>B\u00ean N\u1ee3<\/strong><\/td><td><strong>B\u00ean C\u00f3<\/strong><\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3.<\/td><td>\u2013 Kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng trong k\u1ef3;<br>\u2013 K\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n <strong>911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/strong> \u0111\u1ec3 t\u00ednh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/td><\/tr><tr><td colspan=\"2\"><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3: <\/strong>T\u00e0i kho\u1ea3n 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200, c\u00f3 7 t\u00e0i kho\u1ea3n c\u1ea5p 2 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng, bao g\u1ed3m:<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6411 &#8211; Chi ph\u00ed nh\u00e2n vi\u00ean: <\/strong>Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n s\u1ef1 b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1 \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a,&#8230; bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p \u0103n gi\u1eefa ca v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c nh\u01b0 BHXH, BHYT, BHTN.<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6412 &#8211; Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec: <\/strong>Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadt li\u1ec7u v\u00e0 bao b\u00ec d\u00f9ng \u0111\u1ec3 b\u1ea3o qu\u1ea3n, v\u1eadn chuy\u1ec3n v\u00e0 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. V\u00ed d\u1ee5: chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i, nhi\u00ean li\u1ec7u b\u1ea3o qu\u1ea3n, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6413 &#8211; Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng: <\/strong>Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m. V\u00ed d\u1ee5: d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, thi\u1ebft b\u1ecb l\u00e0m vi\u1ec7c t\u1ea1i c\u1eeda h\u00e0ng, nh\u00e0 kho.<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6414 &#8211; Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/strong>: Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed hao m\u00f2n c\u1ee7a nh\u1eefng TSC\u0110 t\u1ea1i c\u1eeda h\u00e0ng, nh\u00e0 kho, b\u1ebfn b\u00e3i,&#8230; ph\u1ee5c v\u1ee5 cho b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6415 &#8211; Chi ph\u00ed b\u1ea3o h\u00e0nh: <\/strong>Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed d\u00f9ng cho vi\u1ec7c b\u1ea3o h\u00e0nh h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m. L\u01b0u \u00fd: C\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa &amp; b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u1edf t\u00e0i kho\u1ea3n n\u00e0y, m\u00e0 l\u00e0 thu\u1ed9c <strong>TK 627 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/strong><\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6417 &#8211; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: <\/strong>Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 ti\u1ec1n thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110, ti\u1ec1n thu\u00ea kho h\u00e0ng, ti\u1ec1n thu\u00ea b\u1ed1c x\u00e1c, ti\u1ec1n hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng,&#8230; ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p><strong>\u2013 T\u00e0i kho\u1ea3n 6418 &#8211; Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/strong> Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, ngo\u00e0i nh\u1eefng m\u1ee5c k\u1ec3 tr\u00ean, nh\u01b0 ph\u00ed ti\u1ebfp kh\u00e1ch, ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, ph\u00ed qu\u1ea3ng c\u00e1o,&#8230;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang-1024x576.webp\" alt=\"T\u00e0i kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng\" class=\"wp-image-18898\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/07\/tai-khoan-chi-phi-ban-hang.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-h\u01b0\u1edbng-d\u1eabn-h\u1ea1ch-toan-chi-phi-ban-hang-theo-quy-d\u1ecbnh\"><strong>5. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<p>Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>a) H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, chi ph\u00ed c\u00f4ng \u0111o\u00e0n, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 h\u1ed7 tr\u1ee3 kh\u00e1c (ch\u1eb3ng h\u1ea1n nh\u01b0 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd) cho nh\u00e2n vi\u00ean tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 334: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n<p>C\u00f3 TK 3383: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/p>\n\n\n\n<p>C\u00f3 TK 3384: B\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n\n\n\n<p>C\u00f3 TK 3386: B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n\n\n\n<p>C\u00f3 TK 3382: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/p>\n\n\n\n<p><strong>b) H\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb d\u1ee5ng c\u1ee5 v\u00e0 \u0111\u1ed3 d\u00f9ng ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng, s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 c\u00e1c TK 152, 153, 242: Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, v\u1eadt li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng.<\/p>\n\n\n\n<p><strong>c) H\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c d\u00f9ng trong b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 214: Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n<p><strong>d) H\u1ea1ch to\u00e1n chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc mua ngo\u00e0i, chi ph\u00ed th\u00f4ng tin (nh\u01b0 fax, \u0111i\u1ec7n tho\u1ea1i) v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng l\u1edbn, \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 641 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>N\u1ee3 TK 133 &#8211; Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n<p>C\u00f3 c\u00e1c TK 111, 112, 141, 331\u2026: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/p>\n\n\n\n<p><strong>e) Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo 2 tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: <\/strong>Chi ph\u00ed s\u1eeda ch\u1eefa ph\u00e1t sinh m\u1ed9t l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3:<\/p>\n\n\n\n<p>+ Ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 1 l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3:<\/p>\n\n\n\n<p>N\u1ee3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n\n\n\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n<p>C\u00f3 TK 112, 331\u2026: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/p>\n\n\n\n<p>+ C\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng:<\/p>\n\n\n\n<p>N\u1ee3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: <\/strong>Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc:<\/p>\n\n\n\n<p>+ Khi doanh nghi\u1ec7p c\u1ea7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 v\u00e0 c\u1ea7n t\u1eadp h\u1ee3p chi ph\u00ed ch\u01b0a nghi\u1ec7m thu ph\u00e1t sinh trong k\u1ef3:<\/p>\n\n\n\n<p>N\u1ee3 t\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n<p>C\u00f3 t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n<p>+ Khi chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh theo th\u1ef1c t\u1ebf:<\/p>\n\n\n\n<p>N\u1ee3 c\u00e1c TK 335, 352<\/p>\n\n\n\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n<p>C\u00f3 c\u00e1c TK 331, 112, 152: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/p>\n\n\n\n<p><strong>f) Chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: <\/strong>Khi<strong> <\/strong>kh\u00e1ch h\u00e0ng mua s\u1ea3n ph\u1ea9m c\u00f3 k\u00e8m gi\u1ea5y b\u1ea3o h\u00e0nh, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 cho chi ph\u00ed b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa:<\/p>\n\n\n\n<p>N\u1ee3 TK 6415 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: <\/strong>Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 cho b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa:<\/p>\n\n\n\n<p>+ N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n ghi nh\u1eadn l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m:<\/p>\n\n\n\n<p>N\u1ee3 TK 6415 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n<p>+ N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n ghi nh\u1eadn nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m:<\/p>\n\n\n\n<p>N\u1ee3 TK 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n<p>C\u00f3 TK 6415 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p><strong>g) Chi ph\u00ed s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u00e3i v\u00e0 qu\u1ea3ng c\u00e1o:<\/strong><\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> Doanh nghi\u1ec7p mua ho\u1eb7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/p>\n\n\n\n<p>+ N\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n v\u00e0 kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng th\u00ec ghi:<\/p>\n\n\n\n<p>N\u1ee3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>C\u00f3 TK 155, 156: Gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p>+ N\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o c\u00f3 k\u00e8m \u0111i\u1ec1u ki\u1ec7n (nh\u01b0 mua 1 t\u1eb7ng 1) th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (b\u1ea3n ch\u1ea5t l\u00e0 \u0111\u1ec3 gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a).<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: <\/strong>Doanh nghi\u1ec7p nh\u1eadn h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o t\u1eeb nh\u00e0 cung c\u1ea5p, nh\u00e0 ph\u00e2n ph\u1ed1i m\u00e0 kh\u00f4ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n:<\/p>\n\n\n\n<p>+ N\u1ebfu doanh nghi\u1ec7p nh\u1eadn h\u00e0ng h\u00f3a khuy\u1ebfn m\u00e3i, qu\u1ea3ng c\u00e1o, th\u00ec k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u00e1c kho\u1ea3n h\u00e0ng h\u00f3a khuy\u1ebfn m\u00e3i n\u00e0y. Thay v\u00e0o \u0111\u00f3, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n v\u00e0 di\u1ec5n gi\u1ea3i tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9.<\/p>\n\n\n\n<p>+ Khi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, qu\u1ea3ng c\u00e1o k\u1ebft th\u00fac m\u00e0 doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft h\u00e0ng khuy\u1ebfn m\u1ea1i, v\u00e0 nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00f4ng y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i h\u00e0ng khuy\u1ebfn m\u1ea1i, th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c:<\/p>\n\n\n\n<p>N\u1ee3 TK 156: H\u00e0ng h\u00f3a c\u00f2n l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n\n\n\n<p>C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n<p><strong>h) H\u1ea1ch to\u00e1n hoa h\u1ed3ng b\u00e1n h\u00e0ng:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT<\/p>\n\n\n\n<p>C\u00f3 c\u00e1c TK 331, 111, 112: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ea7n ph\u1ea3i thanh to\u00e1n.<\/p>\n\n\n\n<p><strong>i) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 c\u00e1c TK 112, 331: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ea7n ph\u1ea3i thanh to\u00e1n<\/p>\n\n\n\n<p>C\u00f3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng;<\/p>\n\n\n\n<p>C\u00f3 TK 133: Ti\u1ec1n thu\u1ebf GTGT.<\/p>\n\n\n\n<p><strong>k) K\u1ebft chuy\u1ec3n chi ph\u00ed cu\u1ed1i k\u1ef3:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n\n\n\n<p>C\u00f3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/chi-phi-quan-ly-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1ch t\u00ednh &amp; t\u1ed1i \u01b0u<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cac-bi\u1ec7n-phap-ti\u1ebft-ki\u1ec7m-chi-phi-ban-hang-hi\u1ec7u-qu\u1ea3\"><strong>6. C\u00e1c bi\u1ec7n ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-t\u1ed1i-\u01b0u-hoa-quy-trinh-ban-hang-v\u1edbi-ph\u1ea7n-m\u1ec1m-crm\"><strong>6.1 T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1n h\u00e0ng v\u1edbi ph\u1ea7n m\u1ec1m CRM<\/strong><\/h3>\n\n\n\n<p>T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1n h\u00e0ng l\u00e0 c\u00e1ch doanh nghi\u1ec7p c\u1ea3i ti\u1ebfn, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 chu\u1ea9n h\u00f3a c\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh nh\u1eb1m gi\u1ea3m thi\u1ec3u th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ed9t giao d\u1ecbch. <a href=\"https:\/\/base.vn\/blog\/phan-mem-crm\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m CRM (Qu\u1ea3n l\u00fd quan h\u1ec7 kh\u00e1ch h\u00e0ng)<\/a> th\u1ebf h\u1ec7 m\u1edbi, nh\u01b0 <strong>Base CRM<\/strong>, ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u n\u00e0y m\u1ed9t c\u00e1ch th\u00e0nh c\u00f4ng.<\/p>\n\n\n\n<p>V\u1edbi ph\u1ea7n m\u1ec1m <a href=\"https:\/\/base.vn\/crm\/?utm_source=base-blog&amp;utm_content=chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base CRM<\/a>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t sales pipeline (\u0111\u01b0\u1eddng \u1ed1ng b\u00e1n h\u00e0ng) chu\u1ea9n h\u00f3a v\u00e0 tinh g\u1ecdn, lo\u1ea1i b\u1ecf c\u00e1c b\u01b0\u1edbc kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 t\u1eadp trung v\u00e0o nh\u1eefng ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i gi\u00e1 tr\u1ecb cao nh\u1ea5t.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/base.vn\/crm\/?utm_source=base-blog&amp;utm_content=chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"457\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-1024x457.jpg\" alt=\"Base CRM\" class=\"wp-image-13979\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-1024x457.jpg 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-300x134.jpg 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-768x343.jpg 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-1536x686.jpg 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/c-Joni-CRM-02-2-2048x914.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure><\/div>\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, ph\u1ea7n m\u1ec1m c\u00f2n cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u01b0 x\u00e2y d\u1ef1ng k\u1ecbch b\u1ea3n b\u00e1n h\u00e0ng v\u00e0 c\u00e1 nh\u00e2n h\u00f3a n\u1ed9i dung ti\u1ebfp th\u1ecb d\u1ef1a tr\u00ean \u0111i\u1ec3m ti\u1ebfp x\u00fac trong h\u00e0nh tr\u00ecnh c\u1ee7a m\u1ed7i kh\u00e1ch h\u00e0ng, gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ti\u1ec1m n\u0103ng, tr\u00e1nh l\u00e3ng ph\u00ed ng\u00e2n s\u00e1ch cho nh\u1eefng n\u1ed7 l\u1ef1c k\u00e9m hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng cho ph\u00e9p ph\u00e2n t\u00edch v\u00e0 x\u1ebfp h\u1ea1ng kh\u00e1ch h\u00e0ng theo m\u1ee9c \u0111\u1ed9 ti\u1ec1m n\u0103ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 l\u1ecbch s\u1eed t\u01b0\u01a1ng t\u00e1c c\u1ee7a h\u1ecd. Nh\u1edd \u0111\u00f3, nh\u00e2n vi\u00ean kinh doanh c\u00f3 th\u1ec3 t\u1eadp trung ch\u0103m s\u00f3c nh\u1eefng kh\u00e1ch h\u00e0ng tri\u1ec3n v\u1ecdng nh\u1ea5t, n\u00e2ng cao t\u1ef7 l\u1ec7 ch\u1ed1t \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi c\u1eaft gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 chi ph\u00ed cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u1ecdi \u0111i\u1ec7n, g\u1eb7p g\u1ee1 ho\u1eb7c ti\u1ebfp \u0111\u00e3i nh\u1eefng kh\u00e1ch h\u00e0ng k\u00e9m kh\u1ea3 thi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-th\u01b0\u01a1ng-l\u01b0\u1ee3ng-v\u1edbi-nha-cung-c\u1ea5p-ho\u1eb7c-d\u1ed1i-tac\"><strong>6.2 Th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1edbi nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng \u00e1n ti\u1ebft ki\u1ec7m chi ph\u00ed b\u00e1n h\u00e0ng n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c \u0111\u00e0m ph\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c, nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u1ed1t h\u01a1n. V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 h\u1ee3p t\u00e1c v\u1edbi nh\u00e0 cung c\u1ea5p bao b\u00ec trong nhi\u1ec1u n\u0103m, h\u1ecd c\u00f3 th\u1ec3 y\u00eau c\u1ea7u gi\u1ea3m gi\u00e1 ho\u1eb7c chi\u1ebft kh\u1ea5u cao h\u01a1n, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u chi ph\u00ed bao b\u00ec s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i ti\u1ebft ki\u1ec7m chi ph\u00ed b\u1eb1ng c\u00e1ch h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c c\u00f9ng ng\u00e0nh \u0111\u1ec3 chia s\u1ebb t\u00e0i nguy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 v\u1eadn chuy\u1ec3n v\u00e0 qu\u1ea3ng c\u00e1o.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-ap-d\u1ee5ng-cong-ngh\u1ec7-d\u1ec3-ki\u1ec3m-soat-ch\u1eb7t-ch\u1ebd-chi-phi-ban-hang\"><strong>6.3 \u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ea7u t\u01b0 v\u00e0o ph\u1ea7n m\u1ec1m, \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd chi ph\u00ed l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng chi ti\u00eau v\u00e0 ph\u00e1t hi\u1ec7n ra nh\u1eefng kho\u1ea3n chi kh\u00f4ng h\u1ee3p l\u00fd. Nh\u1edd v\u1eady, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ec1 vi\u1ec7c c\u1eaft gi\u1ea3m c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 t\u1eadp trung v\u00e0o nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 mang l\u1ea1i gi\u00e1 tr\u1ecb cao nh\u1ea5t.<\/p>\n\n\n\n<p>L\u00e0 m\u1ed9t \u201cm\u1ea3nh gh\u00e9p\u201d n\u1ed5i tr\u1ed9i c\u1ee7a <a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh Base Finance+<\/a>, \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd chi ph\u00ed <strong>Base Expense<\/strong> s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n chi ph\u00ed, bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng, ph\u00e1t sinh trong k\u1ef3. H\u01a1n h\u1ebft, Base Expense ki\u1ebfn t\u1ea1o m\u1ed9t kh\u00f4ng gian s\u1ed1 h\u00f3a \u0111\u1ec3 m\u1ecdi nh\u00e2n vi\u00ean chung tay c\u00f9ng b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n trong c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea chi ph\u00ed. M\u1ed9t s\u1ed1 c\u00e1c t\u00ednh n\u0103ng \u01b0u vi\u1ec7t c\u1ee7a Base Expense bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea1o l\u1eadp v\u00e0 qu\u1ea3n l\u00fd \u0111a d\u1ea1ng c\u00e1c lo\u1ea1i chi ph\u00ed nh\u01b0 thanh to\u00e1n, t\u1ea1m \u1ee9ng, chi n\u1ed9i b\u1ed9, v.v\u2026<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch khoa h\u1ecdc, gi\u00fap d\u1ec5 d\u00e0ng truy c\u1eadp v\u00e0 ki\u1ec3m tra.<\/li>\n\n\n\n<li>Cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng chi ph\u00ed, ch\u1eb3ng h\u1ea1n nh\u01b0 mua s\u1eafm d\u1ee5ng c\u1ee5, chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a,&#8230; theo nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau.<\/li>\n\n\n\n<li>Ph\u00e2n quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u theo v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c, gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 r\u1ea1ch r\u00f2i.<\/li>\n\n\n\n<li>So s\u00e1nh chi ti\u00eau th\u1ef1c t\u1ebf v\u1edbi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3, gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c kho\u1ea3n chi b\u1ea5t th\u01b0\u1eddng v\u00e0 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, Base Expense c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng t\u00edch h\u1ee3p d\u1eef li\u1ec7u v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n li\u1ec1n m\u1ea1ch v\u00e0 tr\u01a1n tru.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"896\" height=\"532\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png\" alt=\"Base Finance+\" class=\"wp-image-3106\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png 896w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-300x178.png 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-768x456.png 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-m\u1ed9t-s\u1ed1-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p\"><strong>7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-1-chi-phi-ban-hang-va-chi-phi-qu\u1ea3n-ly-doanh-nghi\u1ec7p-co-gi\u1ed1ng-nhau-khong\"><strong>7.1 Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>Kh\u00f4ng. Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec1u l\u00e0 nh\u1eefng lo\u1ea1i chi ph\u00ed quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tuy nhi\u00ean, gi\u1eefa hai lo\u1ea1i chi ph\u00ed n\u00e0y c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t v\u1ec1 b\u1ea3n ch\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td><strong>Chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/td><td><strong>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong><\/td><\/tr><tr><td><strong>B\u1ea3n ch\u1ea5t<\/strong><\/td><td>C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/td><td>C\u00e1c chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/td><\/tr><tr><td><strong>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/strong><\/td><td>Ph\u1ee5c v\u1ee5 ri\u00eang cho qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng, s\u1ea3n ph\u1ea9m hay cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u1eb1m t\u1ea1o ra doanh thu cho doanh nghi\u1ec7p.<\/td><td>Duy tr\u00ec v\u00e0 v\u1eadn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td><strong>H\u1ea1ch to\u00e1n<\/strong><\/td><td>TK 641<\/td><td>TK 642<\/td><\/tr><tr><td><strong>V\u00ed d\u1ee5<\/strong><\/td><td>Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, ti\u1ec1n qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, ti\u1ec1n hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng,&#8230;<\/td><td>Ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh, ti\u1ec1n mua v\u0103n ph\u00f2ng ph\u1ea9m, ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng,&#8230;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-2-chi-phi-ban-hang-ti\u1ebfng-anh-la-gi\"><strong>7.2 Chi ph\u00ed b\u00e1n h\u00e0ng ti\u1ebfng Anh l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed b\u00e1n h\u00e0ng trong ti\u1ebfng Anh l\u00e0 \u201c<strong>Selling Expenses<\/strong>&#8220;, l\u00e0 to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i chi ph\u00ed b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-3-chi-phi-ban-hang-la-tai-kho\u1ea3n-nao\"><strong>7.3 Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 t\u00e0i kho\u1ea3n n\u00e0o?<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 theo d\u00f5i th\u00f4ng qua t\u00e0i kho\u1ea3n 641 (TK 641). T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ti\u1ebft theo c\u00e1c nh\u00f3m chi ph\u00ed kh\u00e1c nhau, bao g\u1ed3m: chi ph\u00ed nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, chi ph\u00ed bao b\u00ec s\u1ea3n ph\u1ea9m, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng,&#8230;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-k\u1ebft-lu\u1eadn\"><strong>8. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>Base.vn v\u1eeba cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec, t\u1eeb kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed1i \u01b0u h\u00f3a. V\u1edbi nh\u1eefng ki\u1ebfn th\u1ee9c n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh ngay t\u1eeb h\u00f4m nay. Li\u00ean h\u1ec7 v\u1edbi Base.vn \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chi ti\u1ebft v\u1ec1 \u1ee9ng d\u1ee5ng Qu\u1ea3n l\u00fd chi ph\u00ed Base Expense!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong h\u00e0nh tr\u00ecnh t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua. D\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu, nh\u01b0ng n\u1ebfu qu\u1ea3n l\u00fd kh\u00f4ng kh\u00e9o, kho\u1ea3n chi n\u00e0y c\u00f3 th\u1ec3 &#8220;\u0103n m\u00f2n&#8221; l\u1ee3i nhu\u1eadn \u0111\u00e1ng k\u1ec3. V\u1eady chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":18893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"ppma_author":[58],"class_list":["post-18872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec? Vai tr\u00f2 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n chi ti\u1ebft<\/title>\n<meta name=\"description\" content=\"Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 g\u00ec? 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