{"id":22388,"date":"2024-10-30T11:29:21","date_gmt":"2024-10-30T04:29:21","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=22388"},"modified":"2024-10-30T11:39:21","modified_gmt":"2024-10-30T04:39:21","slug":"luong-theo-san-pham","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/luong-theo-san-pham-22388\/","title":{"rendered":"L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m"},"content":{"rendered":"\n

Tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong> l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. C\u00e1ch t\u00ednh n\u00e0y d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau chu\u1ea9n c\u1ed1 \u0111\u1ecbnh v\u00e0 m\u1ee9c l\u01b0\u01a1ng c\u1ee5 th\u1ec3 cho m\u1ed7i s\u1ea3n ph\u1ea9m. V\u1eady c\u00f3 c\u00e1c c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m n\u00e0o? H\u00e3y c\u00f9ng Vieclam.net<\/strong> t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u0169ng nh\u01b0 nh\u1eefng \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m m\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u00e0y mang l\u1ea1i qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/span><\/em><\/h2>\n
\"L\u01b0\u01a1ng
L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

I. M\u1ee9c l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec?<\/strong><\/h3>\n

L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/a><\/strong> l\u00e0 m\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 h\u1ecd s\u1ea3n xu\u1ea5t ra, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh.\u00a0<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00edch l\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 th\u00fac \u0111\u1ea9y n\u0103ng su\u1ea5t l\u00e0m vi\u1ec7c. S\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd d\u1ef1a tr\u00ean \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. Ngh\u0129a l\u00e0, n\u1ebfu s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u00e0m ra c\u00e0ng nhi\u1ec1u th\u00ec l\u01b0\u01a1ng s\u1ebd c\u00e0ng cao.<\/span><\/p>\n

\"L\u01b0\u01a1ng
Kh\u00e1i ni\u1ec7m ch\u00ednh x\u00e1c v\u1ec1 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/figcaption><\/figure>\n

II. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/h3>\n
\"C\u00e1ch
5 c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m chi ti\u1ebft nh\u1ea5t<\/figcaption><\/figure>\n

1. T\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp<\/strong><\/h4>\n

T\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ea3 l\u01b0\u01a1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra. \u0110\u01a1n gi\u00e1 ti\u1ec1n c\u00f4ng cho m\u1ed7i s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/p>\n

Ph\u01b0\u01a1ng th\u1ee9c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp trong s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 ch\u1ebf t\u1ea1o v\u00e0 l\u1eafp r\u00e1p.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp:<\/strong><\/p>\n

L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m = S\u1ed1 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh x \u0110\u01a1n gi\u00e1 1 s\u1ea3n ph\u1ea9m<\/p>\n

V\u00ed d\u1ee5:<\/b> M\u1ed9t c\u00f4ng nh\u00e2n trong x\u01b0\u1edfng s\u1ea3n xu\u1ea5t gi\u00e0y \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo s\u1ed1 l\u01b0\u1ee3ng gi\u00e0y ho\u00e0n th\u00e0nh, v\u1edbi \u0111\u01a1n gi\u00e1 l\u00e0 20.000 \u0111\u1ed3ng cho m\u1ed7i \u0111\u00f4i gi\u00e0y.<\/span><\/em><\/p>\n

N\u1ebfu c\u00f4ng nh\u00e2n ho\u00e0n th\u00e0nh 100 \u0111\u00f4i gi\u00e0y trong m\u1ed9t th\u00e1ng th\u00ec s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c nh\u1eadn l\u00e0 20.000 x 100 = 2.000.000. V\u1eady, l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n s\u1ebd l\u00e0 2.000.000 \u0111\u1ed3ng cho th\u00e1ng \u0111\u00f3.<\/span><\/em><\/p>\n

2. T\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m gi\u00e1n ti\u1ebfp<\/strong><\/h4>\n

\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh l\u01b0\u01a1ng d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m m\u00e0 c\u00f4ng nh\u00e2n ch\u00ednh (ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5) v\u00e0 \u0111\u01a1n gi\u00e1 cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. <\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng nh\u00e2n \u0111\u00f3ng vai tr\u00f2 ph\u1ee5 – h\u1ed7 tr\u1ee3 trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1eb3ng h\u1ea1n nh\u01b0 nh\u00e2n vi\u00ean v\u1eadn h\u00e0nh m\u00e1y m\u00f3c, b\u1ea3o tr\u00ec ho\u1eb7c chu\u1ea9n b\u1ecb nguy\u00ean, v\u1eadt li\u1ec7u nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng nh\u00e2n ch\u00ednh ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00fang ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m gi\u00e1n ti\u1ebfp: <\/strong><\/p>\n

L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m = S\u1ed1 s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng nh\u00e2n ch\u00ednh ho\u00e0n th\u00e0nh x \u0110\u01a1n gi\u00e1 1 s\u1ea3n ph\u1ea9m<\/p>\n

V\u00ed d\u1ee5:<\/strong> Trong m\u1ed9t nh\u00e0 m\u00e1y, m\u1ed9t c\u00f4ng nh\u00e2n ph\u1ee5 (c\u00f4ng nh\u00e2n gi\u00e1n ti\u1ebfp) h\u1ed7 tr\u1ee3 cho c\u00f4ng nh\u00e2n ch\u00ednh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t b\u00e0n gh\u1ebf. \u0110\u01a1n gi\u00e1 h\u1ed7 tr\u1ee3 cho m\u1ed7i b\u1ed9 b\u00e0n gh\u1ebf ho\u00e0n th\u00e0nh l\u00e0 10.000 \u0111\u1ed3ng.<\/span><\/em><\/p>\n

N\u1ebfu c\u00f4ng nh\u00e2n ch\u00ednh ho\u00e0n th\u00e0nh 150 b\u1ed9 b\u00e0n gh\u1ebf trong th\u00e1ng, l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: 10.000 x 150 = 1.500.000. V\u1eady l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3 c\u1ee7a c\u00f4ng nh\u00e2n ph\u1ee5 l\u00e0 1.500.000 \u0111\u1ed3ng.<\/span><\/em><\/p>\n

3. T\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3<\/strong><\/h4>\n
\"l\u01b0\u01a1ng
C\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3<\/figcaption><\/figure>\n

\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng th\u1ef1c hi\u1ec7n. Nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3, l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m m\u00e0 c\u1ea3 t\u1eadp th\u1ec3 t\u1ea1o ra. <\/span><\/p>\n

H\u00ecnh th\u1ee9c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n nh\u00f3m ho\u1eb7c c\u00f4ng vi\u1ec7c t\u1eadp th\u1ec3, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi.<\/span><\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3: <\/strong><\/p>\n

L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m = S\u1ed1 s\u1ea3n ph\u1ea9m t\u1eadp th\u1ec3 ho\u00e0n th\u00e0nh x \u0110\u01a1n gi\u00e1 1 s\u1ea3n ph\u1ea9m<\/p>\n

V\u00ed d\u1ee5:<\/strong> M\u1ed9t nh\u00f3m c\u00f4ng nh\u00e2n trong x\u01b0\u1edfng s\u1ea3n xu\u1ea5t c\u00f9ng tham gia ho\u00e0n th\u00e0nh 500 chi\u1ebfc \u00e1o \u0111\u1ed3ng ph\u1ee5c trong m\u1ed9t th\u00e1ng, v\u1edbi \u0111\u01a1n gi\u00e1 tr\u1ea3 cho m\u1ed7i chi\u1ebfc \u00e1o ho\u00e0n th\u00e0nh l\u00e0 20.000 \u0111\u1ed3ng.\u00a0<\/span><\/em><\/p>\n

L\u01b0\u01a1ng t\u1eadp th\u1ec3 cho s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: 20.000 x 500 = 10.000.000. V\u1eady t\u1ed5ng l\u01b0\u01a1ng cho nh\u00f3m c\u00f4ng nh\u00e2n n\u00e0y s\u1ebd l\u00e0 10.000.000 \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chia theo s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean trong nh\u00f3m ho\u1eb7c t\u1ef7 l\u1ec7 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u01b0\u1edbc gi\u1eefa h\u1ecd.<\/span><\/em><\/p>\n

4. T\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u00f3 th\u01b0\u1edfng<\/strong><\/h4>\n

V\u1edbi h\u00ecnh th\u1ee9c n\u00e0y th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n theo hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nh\u1eefng lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch v\u01b0\u1ee3t m\u1ee9c ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ed1t, n\u0103ng su\u1ea5t cao.<\/span><\/p>\n

C\u00f4ng t\u00ednh t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m c\u00f3 th\u01b0\u1edfng:<\/strong><\/p>\n

L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m = L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m c\u01a1 b\u1ea3n + [(% ti\u1ec1n th\u01b0\u1edfng cho m\u1ed7i 1% s\u1ea3n ph\u1ea9m v\u01b0\u1ee3t m\u1ee9c x ph\u1ea7n tr\u0103m ho\u00e0n th\u00e0nh v\u01b0\u1ee3t m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng)\/100 x L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m]<\/p>\n

V\u00ed d\u1ee5:<\/strong> M\u1ed9t c\u00f4ng nh\u00e2n c\u00f3 m\u1ee9c l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m l\u00e0 5.000.000 \u0111\u1ed3ng. Do hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c t\u1ed1t, c\u00f4ng nh\u00e2n n\u00e0y v\u01b0\u1ee3t m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng y\u00eau c\u1ea7u v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c 10% ti\u1ec1n th\u01b0\u1edfng tr\u00ean s\u1ea3n ph\u1ea9m.\u00a0<\/span>Ta s\u1ebd \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng nh\u01b0 sau: <\/span><\/em>5.000.000 + [(20X10)\/100 x 5.000.000] = 6.000.000.<\/span><\/em><\/p>\n

Trong \u0111\u00f3:\u00a0<\/span><\/em><\/p>\n