{"id":26900,"date":"2025-04-08T16:09:58","date_gmt":"2025-04-08T09:09:58","guid":{"rendered":"https:\/\/infina.vn\/blog\/?p=26900"},"modified":"2025-04-08T16:09:58","modified_gmt":"2025-04-08T09:09:58","slug":"7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/","title":{"rendered":"7 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;26900&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;7 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00fang c\u00e1ch gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh r\u1ee7i ro thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong kinh doanh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 7 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn, \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh:<\/p>\n<ol>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong>: T\u1eadp trung v\u00e0o chi ph\u00ed tr\u1ef1c ti\u1ebfp (nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng) v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed to\u00e0n b\u1ed9<\/strong>: Bao g\u1ed3m c\u1ea3 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0 b\u1ed5 sung, ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch ph\u1ee9c t\u1ea1p.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/strong>: D\u1ef1a tr\u00ean gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng t\u1ef1.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecfa thu\u1eadn<\/strong>: C\u00e1c b\u00ean t\u1ef1 th\u01b0\u01a1ng l\u01b0\u1ee3ng gi\u00e1, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/strong>: X\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1eeb gi\u00e1 b\u00e1n cu\u1ed1i c\u00f9ng tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn g\u1ed9p.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng chi ph\u00ed<\/strong>: C\u1ed9ng th\u00eam t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn<\/strong>: Chia l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean.<\/li>\n<\/ol>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Tom_tat_so_sanh_cac_phuong_phap\" title=\"T\u00f3m t\u1eaft so s\u00e1nh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p\">T\u00f3m t\u1eaft so s\u00e1nh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Loi_khuyen\" title=\"L\u1eddi khuy\u00ean\">L\u1eddi khuy\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#1_Phuong_phap_chi_phi_bien_doi\" title=\"1. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\">1. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#2_Phuong_phap_chi_phi_toan_bo\" title=\"2. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed to\u00e0n b\u1ed9\">2. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed to\u00e0n b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#3_Phuong_phap_gia_thi_truong\" title=\"3. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng\">3. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#4_Phuong_phap_gia_thoa_thuan\" title=\"4. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecfa thu\u1eadn\">4. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecfa thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#5_Phuong_phap_gia_ban_lai\" title=\"5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i\">5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Quy_trinh_ap_dung\" title=\"Quy tr\u00ecnh \u00e1p d\u1ee5ng\">Quy tr\u00ecnh \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Dieu_kien_ap_dung_hieu_qua\" title=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Diem_manh_cua_phuong_phap\" title=\"\u0110i\u1ec3m m\u1ea1nh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p\">\u0110i\u1ec3m m\u1ea1nh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p<\/a><\/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:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#6_Phuong_phap_cong_chi_phi\" title=\"6. Ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng chi ph\u00ed\">6. Ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng chi ph\u00ed<\/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:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Nguyen_tac_co_ban\" title=\"Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n\">Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Cac_thanh_phan_chi_phi\" title=\"C\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed\">C\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Yeu_to_anh_huong_den_ty_suat_loi_nhuan\" title=\"Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\">Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Uu_diem_cua_phuong_phap\" title=\"\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p\">\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Luu_y_khi_ap_dung\" title=\"L\u01b0u \u00fd khi \u00e1p d\u1ee5ng\">L\u01b0u \u00fd khi \u00e1p d\u1ee5ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#7_Phuong_phap_phan_chia_loi_nhuan\" title=\"7. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn\">7. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Yeu_cau_phap_ly_va_quan_ly_tranh_chap\" title=\"Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n l\u00fd tranh ch\u1ea5p\">Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n l\u00fd tranh ch\u1ea5p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Ho_so_can_chuan_bi\" title=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Quy_trinh_giai_quyet_tranh_chap\" title=\"Quy tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p\">Quy tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Bien_phap_ngan_ngua_rui_ro\" title=\"Bi\u1ec7n ph\u00e1p ng\u0103n ng\u1eeba r\u1ee7i ro\">Bi\u1ec7n ph\u00e1p ng\u0103n ng\u1eeba r\u1ee7i ro<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/infina.vn\/blog\/7-phuong-phap-xac-dinh-gia-chuyen-nhuong-tc\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_so_sanh_cac_phuong_phap\"><\/span>T\u00f3m t\u1eaft so s\u00e1nh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\"><strong>Ph\u01b0\u01a1ng ph\u00e1p<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>\u0110\u1eb7c \u0111i\u1ec3m ch\u00ednh<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>\u01afu \u0111i\u1ec3m<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>H\u1ea1n ch\u1ebf<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ch\u1ec9 t\u00ednh chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">D\u1ec5 t\u00ednh to\u00e1n, ph\u00f9 h\u1ee3p s\u1ea3n xu\u1ea5t \u0111\u01a1n gi\u1ea3n<\/td>\n<td colspan=\"1\" rowspan=\"1\">Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ee7 t\u1ed5ng chi ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed to\u00e0n b\u1ed9<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u00ednh c\u1ea3 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp, b\u1ed5 sung<\/td>\n<td colspan=\"1\" rowspan=\"1\">Minh b\u1ea1ch, ph\u00f9 h\u1ee3p giao d\u1ecbch ph\u1ee9c t\u1ea1p<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed1n th\u1eddi gian, kh\u00f3 ph\u00e2n b\u1ed5 chi ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">So s\u00e1nh v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/td>\n<td colspan=\"1\" rowspan=\"1\">Minh b\u1ea1ch, s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Kh\u00f3 t\u00ecm d\u1eef li\u1ec7u t\u01b0\u01a1ng t\u1ef1<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Gi\u00e1 th\u1ecfa thu\u1eadn<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u00e1c b\u00ean t\u1ef1 th\u01b0\u01a1ng l\u01b0\u1ee3ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Linh ho\u1ea1t, ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/td>\n<td colspan=\"1\" rowspan=\"1\">Kh\u00f3 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Gi\u00e1 b\u00e1n l\u1ea1i<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u00ednh t\u1eeb gi\u00e1 b\u00e1n cu\u1ed1i c\u00f9ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">D\u1ec5 \u00e1p d\u1ee5ng cho ph\u00e2n ph\u1ed1i, \u0111\u1ea1i l\u00fd<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u1ea7n d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng \u0111\u00e1ng tin c\u1eady<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">C\u1ed9ng chi ph\u00ed<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u1ed9ng th\u00eam t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t<\/td>\n<td colspan=\"1\" rowspan=\"1\">D\u1ec5 \u00e1p d\u1ee5ng, minh b\u1ea1ch<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ph\u00e2n chia l\u1ee3i nhu\u1eadn<\/td>\n<td colspan=\"1\" rowspan=\"1\">Chia l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean m\u1ee9c \u0111\u00f3ng g\u00f3p<\/td>\n<td colspan=\"1\" rowspan=\"1\">H\u1ee3p l\u00fd, minh b\u1ea1ch<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u chi ti\u1ebft<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen\"><\/span>L\u1eddi khuy\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf.<\/p>\n<div class=\"sb-iframe-wrapper\" contenteditable=\"false\"><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Phuong_phap_chi_phi_bien_doi\"><\/span>1. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u1eadp trung v\u00e0o vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/p>\n<p><strong>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/strong><\/p>\n<ul>\n<li>Ch\u1ec9 bao g\u1ed3m c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i.<\/li>\n<li>Kh\u00f4ng t\u00ednh \u0111\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd chung.<\/li>\n<li>Th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c giao d\u1ecbch \u0111\u01a1n gi\u1ea3n v\u00e0 l\u1eb7p \u0111i l\u1eb7p l\u1ea1i.<\/li>\n<\/ul>\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n<ul>\n<li>D\u1ec5 t\u00ednh to\u00e1n v\u00e0 theo d\u00f5i.<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cao.<\/li>\n<li>H\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n<ul>\n<li>Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf.<\/li>\n<li>C\u00f3 nguy c\u01a1 \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c.<\/li>\n<li>Kh\u00f3 \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p ho\u1eb7c c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng cao.<\/li>\n<\/ul>\n<p><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1:<\/strong><\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Y\u1ebfu t\u1ed1<\/th>\n<th colspan=\"1\" rowspan=\"1\">C\u00e1ch t\u00ednh<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u01a1n gi\u00e1 \u00d7 S\u1ed1 l\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng \u00d7 S\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed5i<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\/\u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i + T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n v\u00e0 t\u1ef7 tr\u1ecdng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u1edbn. Doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng khi \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ph\u1ea7n ti\u1ebfp theo s\u1ebd so s\u00e1nh ph\u01b0\u01a1ng ph\u00e1p n\u00e0y v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Phuong_phap_chi_phi_toan_bo\"><\/span>2. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed to\u00e0n b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed to\u00e0n b\u1ed9 bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 v\u1eadn h\u00e0nh, ph\u00f9 h\u1ee3p cho nh\u1eefng giao d\u1ecbch ph\u1ee9c t\u1ea1p khi chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung c\u00f3 vai tr\u00f2 quan tr\u1ecdng.<\/p>\n<p><strong>C\u1ea5u tr\u00fac chi ph\u00ed ch\u00ednh:<\/strong><\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i chi ph\u00ed<\/th>\n<th colspan=\"1\" rowspan=\"1\">Th\u00e0nh ph\u1ea7n<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<br \/>\n\u2022 Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<br \/>\n\u2022 Chi ph\u00ed s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 Chi ph\u00ed qu\u1ea3n l\u00fd chung<br \/>\n\u2022 Chi ph\u00ed v\u1eadn h\u00e0nh c\u01a1 s\u1edf<br \/>\n\u2022 Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n<br \/>\n\u2022 Chi ph\u00ed t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed b\u1ed5 sung<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n<br \/>\n\u2022 Chi ph\u00ed marketing<br \/>\n\u2022 Chi ph\u00ed b\u1ea3o h\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>D\u1ef1a tr\u00ean c\u1ea5u tr\u00fac n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc:<\/p>\n<ol>\n<li><strong>T\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed<\/strong>\n<ul>\n<li>C\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/li>\n<li>Th\u00eam c\u00e1c chi ph\u00ed b\u1ed5 sung.<\/li>\n<\/ul>\n<\/li>\n<li><strong>X\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/strong>\n<ul>\n<li>\u0110\u00e1nh gi\u00e1 m\u1ee9c l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>C\u00e2n nh\u1eafc c\u00e1c r\u1ee7i ro trong ng\u00e0nh.<\/li>\n<li>T\u00ednh to\u00e1n bi\u00ean l\u1ee3i nhu\u1eadn mong mu\u1ed1n.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 cu\u1ed1i c\u00f9ng<\/strong>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/li>\n<li>Xem x\u00e9t chi\u1ebfn l\u01b0\u1ee3c kinh doanh d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u01afu \u0111i\u1ec3m n\u1ed5i b\u1eadt:<\/strong><\/p>\n<ul>\n<li>Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed, gi\u00fap minh b\u1ea1ch.<\/li>\n<li>D\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>Th\u00edch h\u1ee3p cho c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p.<\/li>\n<\/ul>\n<p><strong>H\u1ea1n ch\u1ebf c\u1ea7n c\u00e2n nh\u1eafc:<\/strong><\/p>\n<ul>\n<li>\u0110\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u.<\/li>\n<li>Kh\u00f3 kh\u0103n trong vi\u1ec7c ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/li>\n<li>C\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c gi\u00e1 cao h\u01a1n so v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng:<\/strong><\/p>\n<p><strong>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng = T\u1ed5ng chi ph\u00ed to\u00e0n b\u1ed9 \u00d7 (1 + T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn)<\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>T\u1ed5ng chi ph\u00ed to\u00e0n b\u1ed9<\/strong> = Chi ph\u00ed tr\u1ef1c ti\u1ebfp + Chi ph\u00ed gi\u00e1n ti\u1ebfp + Chi ph\u00ed b\u1ed5 sung.<\/li>\n<li><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Phuong_phap_gia_thi_truong\"><\/span>3. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1a tr\u00ean c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1. \u0110\u00e2y l\u00e0 c\u00e1ch \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u01b0u ti\u00ean nh\u1edd t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m ch\u1ee9ng. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p><strong>C\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh quan tr\u1ecdng:<\/strong><\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Y\u1ebfu t\u1ed1<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">S\u1ea3n ph\u1ea9m\/D\u1ecbch v\u1ee5<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 \u0110\u1eb7c \u0111i\u1ec3m k\u1ef9 thu\u1eadt v\u00e0 t\u00ednh ch\u1ea5t<br \/>\n\u2022 Ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 th\u01b0\u01a1ng hi\u1ec7u<br \/>\n\u2022 \u0110i\u1ec1u ki\u1ec7n b\u1ea3o h\u00e0nh, h\u1ed7 tr\u1ee3<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 Quy m\u00f4 giao d\u1ecbch<br \/>\n\u2022 Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n<br \/>\n\u2022 \u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n<br \/>\n\u2022 R\u1ee7i ro v\u1ec1 t\u1ef7 gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Th\u1ecb tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u2022 V\u1ecb tr\u00ed \u0111\u1ecba l\u00fd<br \/>\n\u2022 Quy m\u00f4 th\u1ecb tr\u01b0\u1eddng<br \/>\n\u2022 M\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh<br \/>\n\u2022 Quy \u0111\u1ecbnh ph\u00e1p l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u1ea3ng tr\u00ean gi\u00fap so s\u00e1nh c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 gi\u1eefa c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n<p><strong>Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/strong><\/p>\n<p>1. <strong>Thu th\u1eadp d\u1eef li\u1ec7u<\/strong><\/p>\n<p>T\u00ecm ki\u1ebfm th\u00f4ng tin t\u1eeb c\u00e1c ngu\u1ed3n c\u00f4ng khai, b\u00e1o c\u00e1o ng\u00e0nh ho\u1eb7c d\u1eef li\u1ec7u t\u1eeb giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n<p>2. <strong>Ph\u00e2n t\u00edch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n<p>\u0110i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 nh\u01b0:<\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng<\/li>\n<li>Th\u1eddi gian giao d\u1ecbch<\/li>\n<li>Quy m\u00f4 \u0111\u01a1n h\u00e0ng<\/li>\n<li>Ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng<\/li>\n<\/ul>\n<p>3. <strong>X\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 h\u1ee3p l\u00fd<\/strong><\/p>\n<p>D\u1ef1a v\u00e0o:<\/p>\n<ul>\n<li>Gi\u00e1 trung b\u00ecnh c\u1ee7a giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/li>\n<li>Bi\u00ean \u0111\u1ed9 dao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/li>\n<li>C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 c\u1ee7a giao d\u1ecbch<\/li>\n<\/ul>\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng:<\/strong><\/p>\n<p><strong>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng = Gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u00d7 (1 \u00b1 H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh)<\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><em>Gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/em>: trung b\u00ecnh gi\u00e1 c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/li>\n<li><em>H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/em>: t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thay \u0111\u1ed5i d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch<\/li>\n<\/ul>\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n<ul>\n<li>T\u00ednh minh b\u1ea1ch cao, d\u1ec5 thuy\u1ebft ph\u1ee5c c\u01a1 quan thu\u1ebf<\/li>\n<li>Ph\u1ea3n \u00e1nh s\u00e1t gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/li>\n<li>Gi\u1ea3m nguy c\u01a1 tranh ch\u1ea5p v\u1ec1 thu\u1ebf<\/li>\n<\/ul>\n<p><strong>H\u1ea1n ch\u1ebf:<\/strong><\/p>\n<ul>\n<li>Kh\u00f3 t\u00ecm giao d\u1ecbch ho\u00e0n to\u00e0n gi\u1ed1ng h\u1ec7t<\/li>\n<li>D\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng \u0111\u00f4i khi kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/li>\n<li>Qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin \u0111\u00f2i h\u1ecfi th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c l\u1edbn<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Phuong_phap_gia_thoa_thuan\"><\/span>4. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecfa thu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ecfa thu\u1eadn cho ph\u00e9p c\u00e1c b\u00ean t\u1ef1 th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 th\u1ed1ng nh\u1ea5t m\u1ee9c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p l\u00fd. Vi\u1ec7c n\u00e0y c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ee3p l\u00fd.<\/p>\n<p><strong>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n<ul>\n<li><strong>Chu\u1ea9n b\u1ecb \u0111\u00e0m ph\u00e1n<\/strong>: Ph\u00e2n t\u00edch chi ph\u00ed, l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng, t\u00e1c \u0111\u1ed9ng thu\u1ebf v\u00e0 thu th\u1eadp d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li><strong>Th\u1ef1c hi\u1ec7n \u0111\u00e0m ph\u00e1n<\/strong>:\n<ul>\n<li>Trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/li>\n<li>Ghi nh\u1eadn c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong bi\u00ean b\u1ea3n.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 n\u1ebfu c\u1ea7n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Sau khi \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn ban \u0111\u1ea7u, c\u00e1c b\u00ean c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u00e0 ph\u00e1p l\u00fd \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>Nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n xem x\u00e9t:<\/strong><\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Y\u1ebfu t\u1ed1<\/th>\n<th colspan=\"1\" rowspan=\"1\">N\u1ed9i dung c\u1ea7n ch\u00fa \u00fd<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u1ec7 s\u1ed1 kinh t\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t\/v\u1eadn h\u00e0nh<br \/>\n&#8211; Bi\u00ean l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng<br \/>\n&#8211; R\u1ee7i ro t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd<\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<br \/>\n&#8211; Ngh\u0129a v\u1ee5 thu\u1ebf<br \/>\n&#8211; Y\u00eau c\u1ea7u h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u0110i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; Xu h\u01b0\u1edbng gi\u00e1 c\u1ea3<br \/>\n&#8211; C\u1ea1nh tranh trong ng\u00e0nh<br \/>\n&#8211; Bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf v\u0129 m\u00f4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 th\u1ecfa thu\u1eadn n\u00ean n\u1eb1m trong kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd.<\/li>\n<li>L\u01b0u tr\u1eef bi\u00ean b\u1ea3n \u0111\u00e0m ph\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch.<\/li>\n<li>Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ecbnh k\u1ef3.<\/li>\n<li>Tham v\u1ea5n chuy\u00ean gia thu\u1ebf ho\u1eb7c ph\u00e1p l\u00fd khi c\u1ea7n.<\/li>\n<\/ul>\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n<ul>\n<li>Linh ho\u1ea1t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh ri\u00eang c\u1ee7a c\u00e1c b\u00ean.<\/li>\n<li>T\u0103ng c\u01b0\u1eddng s\u1ef1 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i.<\/li>\n<\/ul>\n<p><strong>H\u1ea1n ch\u1ebf:<\/strong><\/p>\n<ul>\n<li>Kh\u00f3 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>C\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh tranh ch\u1ea5p gi\u1eefa c\u00e1c b\u00ean.<\/li>\n<li>Qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c.<\/li>\n<\/ul>\n    <div class=\"infina-box\">\n\t\t <div class=\"qr-code\" style=\"margin-top: 20px;\">\n            <a href=\"https:\/\/infina.vn\/?utm_content=blog_thuc\" target=\"_blank\">\n                <img decoding=\"async\" src=\"http:\/\/infina.vn\/blog\/wp-content\/uploads\/2025\/02\/app_banner-09-1-1.png\" alt=\"QR Code Infina\" title=\"\">\n            <\/a>\n        <\/div>\n        <p style=\"color: black;\"><strong>T\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n, Sinh l\u1eddi t\u1ef1 \u0111\u1ed9ng nh\u01b0 g\u1eedi ti\u1ebft ki\u1ec7m!<\/strong><\/p>\n        <p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh.<\/p>\n        <p class=\"my-3\">N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u1ee3i nhu\u1eadn h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n        <p class=\"my-3\">\u0110\u01b0\u1ee3c C\u00f4ng ty TNHH MTV qu\u1ea3n l\u00fd qu\u1ef9 ACB (ACBC), C\u00f4ng ty c\u1ed5 ph\u1ea7n qu\u1ea3n l\u00fd qu\u1ef9 PVI (PVI AM) qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 Ng\u00e2n h\u00e0ng BIDV l\u01b0u k\u00fd. Qu\u1ef9 ACBC, v\u00e0 Qu\u1ef9 PVI AM s\u1ebd th\u1ef1c hi\u1ec7n g\u1eedi ti\u1ec1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng uy t\u00edn.<\/p>\n        <a class=\"infina-button\" href=\"https:\/\/infina.vn\/?utm_content=blog_thuc\" style=\"margin-bottom: 20px; display: inline-block;\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a>\n    <\/div>\n    \n<h2><span class=\"ez-toc-section\" id=\"5_Phuong_phap_gia_ban_lai\"><\/span>5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n cu\u1ed1i c\u00f9ng cho kh\u00e1ch h\u00e0ng kh\u00f4ng li\u00ean k\u1ebft. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i, \u0111\u1ea1i l\u00fd ho\u1eb7c b\u00e1n l\u1ebb.<\/p>\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh:<\/strong><\/p>\n<p>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng = Gi\u00e1 b\u00e1n l\u1ea1i &#8211; (Gi\u00e1 b\u00e1n l\u1ea1i \u00d7 T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p so s\u00e1nh \u0111\u01b0\u1ee3c)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_ap_dung\"><\/span>Quy tr\u00ecnh \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>X\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n l\u1ea1i<\/strong><br \/>\nGi\u00e1 b\u00e1n cu\u1ed1i c\u00f9ng cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ng\u01b0\u1ee3c l\u1ea1i gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n<li><strong>T\u00ednh to\u00e1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p<\/strong><br \/>\nT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0:<\/p>\n<ul>\n<li>Ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1eeb c\u00e1c c\u00f4ng ty t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n kinh doanh c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p<\/li>\n<li>Ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean tham gia giao d\u1ecbch<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng<\/th>\n<th colspan=\"1\" rowspan=\"1\">T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Quy m\u00f4 th\u1ecb tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Th\u1ecb tr\u01b0\u1eddng l\u1edbn th\u01b0\u1eddng c\u00f3 t\u1ef7 su\u1ea5t th\u1ea5p h\u01a1n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">C\u1ea1nh tranh<\/td>\n<td colspan=\"1\" rowspan=\"1\">M\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh cao l\u00e0m gi\u1ea3m t\u1ef7 su\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed v\u1eadn h\u00e0nh<\/td>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed cao \u0111\u00f2i h\u1ecfi t\u1ef7 su\u1ea5t cao h\u01a1n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ch\u1ee9c n\u0103ng kinh doanh<\/td>\n<td colspan=\"1\" rowspan=\"1\">Nhi\u1ec1u ch\u1ee9c n\u0103ng c\u1ea7n t\u1ef7 su\u1ea5t cao h\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_hieu_qua\"><\/span>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>B\u00ean mua kh\u00f4ng l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m.<\/li>\n<li>C\u00e1c giao d\u1ecbch di\u1ec5n ra trong th\u1eddi gian ng\u1eafn.<\/li>\n<li>C\u00f3 \u0111\u1ee7 th\u00f4ng tin v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng ty t\u01b0\u01a1ng t\u1ef1.<\/li>\n<li>D\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Diem_manh_cua_phuong_phap\"><\/span>\u0110i\u1ec3m m\u1ea1nh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>D\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n l\u1ea1i cho kh\u00e1ch h\u00e0ng kh\u00f4ng li\u00ean k\u1ebft.<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u1ea1i l\u00fd.<\/li>\n<li>Gi\u1ea3m r\u1ee7i ro v\u1ec1 thu\u1ebf khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin so s\u00e1nh \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"6_Phuong_phap_cong_chi_phi\"><\/span>6. Ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng chi ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng chi ph\u00ed (Cost-Plus Method) l\u00e0 c\u00e1ch ph\u1ed5 bi\u1ebfn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_co_ban\"><\/span>Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng th\u00eam m\u1ed9t t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t. C\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng = Chi ph\u00ed s\u1ea3n xu\u1ea5t \u00d7 (1 + T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn)<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_chi_phi\"><\/span>C\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i chi ph\u00ed<\/th>\n<th colspan=\"1\" rowspan=\"1\">M\u00f4 t\u1ea3<\/th>\n<th colspan=\"1\" rowspan=\"1\">V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">Li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/td>\n<td colspan=\"1\" rowspan=\"1\">Nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ph\u00e2n b\u1ed5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t<\/td>\n<td colspan=\"1\" rowspan=\"1\">Kh\u1ea5u hao m\u00e1y m\u00f3c, \u0111i\u1ec7n n\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed qu\u1ea3n l\u00fd<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110i\u1ec1u h\u00e0nh v\u00e0 v\u1eadn h\u00e0nh<\/td>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed h\u00e0nh ch\u00ednh, qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_to_anh_huong_den_ty_suat_loi_nhuan\"><\/span>Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n<\/strong>: \u0110\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng<\/strong>: T\u00ecnh h\u00ecnh c\u1ea1nh tranh v\u00e0 cung c\u1ea7u.<\/li>\n<li><strong>R\u1ee7i ro kinh doanh<\/strong>: C\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, v\u1eadn h\u00e0nh.<\/li>\n<li><strong>T\u00e0i s\u1ea3n s\u1eed d\u1ee5ng<\/strong>: Gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/li>\n<\/ul>\n<p>Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uu_diem_cua_phuong_phap\"><\/span>\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>D\u1ec5 \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/li>\n<li>Gi\u00fap ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c kho\u1ea3n chi ph\u00ed.<\/li>\n<li>Minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung\"><\/span>L\u01b0u \u00fd khi \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang \u0111\u1eafn.<\/li>\n<li>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<li>Theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"7_Phuong_phap_phan_chia_loi_nhuan\"><\/span>7. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eb1ng c\u00e1ch chia t\u1ed5ng l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean. C\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c, r\u1ee7i ro v\u00e0 ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u00f3ng g\u00f3p, \u0111\u1ea3m b\u1ea3o m\u1ed7i b\u00ean nh\u1eadn ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb h\u1ecd mang l\u1ea1i. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap vi\u1ec7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_phap_ly_va_quan_ly_tranh_chap\"><\/span>Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n l\u00fd tranh ch\u1ea5p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi \u0111\u00e3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 c\u00e1ch x\u1eed l\u00fd tranh ch\u1ea5p hi\u1ec7u qu\u1ea3. T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i tu\u00e2n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi\"><\/span>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef ba lo\u1ea1i h\u1ed3 s\u01a1 quan tr\u1ecdng:<\/p>\n<ul>\n<li><strong>H\u1ed3 s\u01a1 qu\u1ed1c gia<\/strong>: Bao g\u1ed3m th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li><strong>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u<\/strong>: Cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/li>\n<li><strong>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong>: \u00c1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_giai_quyet_tranh_chap\"><\/span>Quy tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra b\u1ea5t \u0111\u1ed3ng v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ol>\n<li><strong>Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u<\/strong><br \/>\nThu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u v\u00e0 s\u1ed1 li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/li>\n<li><strong>Tham v\u1ea5n chuy\u00ean gia<\/strong><br \/>\nXin \u00fd ki\u1ebfn t\u1eeb c\u00e1c chuy\u00ean gia thu\u1ebf v\u00e0 ph\u00e1p l\u00fd \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/li>\n<li><strong>\u0110\u1ed1i tho\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><br \/>\nTi\u1ebfn h\u00e0nh trao \u0111\u1ed5i \u0111\u1ec3 t\u00ecm ra gi\u1ea3i ph\u00e1p chung, tr\u00e1nh k\u00e9o d\u00e0i tranh ch\u1ea5p.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Bien_phap_ngan_ngua_rui_ro\"><\/span>Bi\u1ec7n ph\u00e1p ng\u0103n ng\u1eeba r\u1ee7i ro<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p sau \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro:<\/p>\n<ul>\n<li>X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch minh b\u1ea1ch trong giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<li>Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi.<\/li>\n<li>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 giao d\u1ecbch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 khoa h\u1ecdc.<\/li>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u1ea1o s\u1ef1 r\u00f5 r\u00e0ng v\u00e0 \u1ed5n \u0111\u1ecbnh trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng bi\u1ec7n ph\u00e1p n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u c\u00f3 \u0111i\u1ec3m m\u1ea1nh v\u00e0 h\u1ea1n ch\u1ebf ri\u00eang, v\u00ec th\u1ebf doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee5 th\u1ec3.<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao, doanh nghi\u1ec7p n\u00ean t\u1eadp trung v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 sau:<\/p>\n<ul>\n<li><strong>Ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng<\/strong>: \u0110\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 t\u00e0i s\u1ea3n, ch\u1ee9c n\u0103ng, v\u00e0 r\u1ee7i ro li\u00ean quan.<\/li>\n<li><strong>C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean<\/strong>: \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd t\u00e0i li\u1ec7u ch\u1eb7t ch\u1ebd<\/strong>: L\u01b0u tr\u1eef v\u00e0 c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 theo \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p>\u00c1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi&#7879;c x&aacute;c &#273;&#7883;nh gi&aacute; chuy&#7875;n nh&#432;&#7907;ng &#273;&uacute;ng c&aacute;ch gi&uacute;p doanh nghi&#7879;p tu&acirc;n th&#7911; ph&aacute;p lu&#7853;t, tr&aacute;nh r&#7911;i ro thu&#7871; v&agrave; &#273;&#7843;m b&#7843;o minh b&#7841;ch trong kinh doanh. D&#432;&#7899;i &#273;&acirc;y l&agrave; 7 ph&#432;&#417;ng ph&aacute;p ph&#7893; bi&#7871;n, &#273;&#432;&#7907;c ph&aacute;p lu&#7853;t Vi&#7879;t Nam quy &#273;&#7883;nh: Ph&#432;&#417;ng ph&aacute;p chi ph&iacute; bi&#7871;n &#273;&#7893;i: T&#7853;p trung v&agrave;o chi ph&iacute; tr&#7921;c ti&#7871;p [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26901,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-26900","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26900","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=26900"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26900\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26901"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}