{"id":5042,"date":"2024-09-22T05:58:08","date_gmt":"2024-09-22T05:58:08","guid":{"rendered":"https:\/\/mbmlog.com\/?p=5042"},"modified":"2024-09-22T07:02:57","modified_gmt":"2024-09-22T07:02:57","slug":"understand-landed-cost-meaning-formula-calculator","status":"publish","type":"post","link":"https:\/\/mbmlog.com\/vi\/understand-landed-cost-meaning-formula-calculator\/","title":{"rendered":"Hi\u1ec3u v\u1ec1 chi ph\u00ed nh\u1eadp kh\u1ea9u: \u00dd ngh\u0129a v\u00e0 c\u00e1ch t\u00ednh to\u00e1n."},"content":{"rendered":"<p>Khi t\u00ecm ngu\u1ed3n cung \u1ee9ng s\u1ea3n ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u v\u1ea5n \u0111\u1ec1 h\u01a1n l\u00e0 ch\u1ec9 chi ph\u00ed c\u1ee7a ch\u00ednh h\u00e0ng h\u00f3a. <strong>Chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> Chi ph\u00ed n\u00e0y bao g\u1ed3m t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c giao h\u00e0ng t\u1eadn nh\u00e0. Vi\u1ec7c kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed ph\u00e1t sinh n\u00e0y, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00ed v\u1eadn chuy\u1ec3n, thu\u1ebf h\u1ea3i quan, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean to\u00e0n c\u1ea7u, vi\u1ec7c hi\u1ec3u v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 duy tr\u00ec l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o gi\u00e1 c\u1ea3 ch\u00ednh x\u00e1c. N\u00f3 gi\u00fap tr\u00e1nh nh\u1eefng b\u1ea5t ng\u1edd kh\u00f3 ch\u1ecbu, nh\u01b0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc v\u00e0 chi ph\u00ed \u1ea9n, c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Chi ph\u00ed nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p>Chi ph\u00ed nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef th\u01b0\u1eddng b\u1ecb hi\u1ec3u sai ho\u1eb7c b\u1ecf qua b\u1edfi c\u00e1c doanh nghi\u1ec7p. N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> \u0111\u1ea1i di\u1ec7n cho <strong>t\u1ed5ng gi\u00e1<\/strong> \u0110\u00e3 thanh to\u00e1n chi ph\u00ed mua v\u00e0 v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m t\u1eeb \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi mua, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/p>\n\n\n\n<p>Gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00ec n\u00f3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf m\u00e0 h\u1ecd ph\u1ea3i tr\u1ea3 cho s\u1ea3n ph\u1ea9m. Kh\u00f4ng gi\u1ed1ng nh\u01b0 \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, v\u1ed1n t\u1eadp trung v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c chi ph\u00ed mua s\u1eafm, <strong>Chi ph\u00ed nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p to\u00e0n di\u1ec7n h\u01a1n, bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n, ph\u00ed nh\u1eadp kh\u1ea9u, thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed.<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a chi ph\u00ed nh\u1eadp kh\u1ea9u<\/h4>\n\n\n\n<p>M\u1ed7i th\u00e0nh ph\u1ea7n c\u1ee7a chi ph\u00ed nh\u1eadp kh\u1ea9u \u0111\u1ec1u g\u00f3p ph\u1ea7n t\u1ea1o n\u00ean b\u1ee9c tranh chi ti\u1ebft v\u1ec1 t\u1ed5ng chi ph\u00ed:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed s\u1ea3n ph\u1ea9m:<\/strong> \u0110\u00e2y l\u00e0 gi\u00e1 g\u1ed1c c\u1ee7a s\u1ea3n ph\u1ea9m theo h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p. N\u00f3 \u0111\u1ea1i di\u1ec7n cho \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u c\u1ee7a vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 c\u01b0\u1edbc ph\u00ed:<\/strong> D\u00f9 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng hay \u0111\u01b0\u1eddng b\u1ed9, c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ec1u r\u1ea5t kh\u00e1c nhau. Ch\u00fang b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 kho\u1ea3ng c\u00e1ch, ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n v\u00e0 gi\u00e1 nhi\u00ean li\u1ec7u. V\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u b\u00ean, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c c\u00f4ng ty giao nh\u1eadn v\u1eadn t\u1ea3i, c\u00e1c c\u00f4ng ty gom h\u00e0ng v\u00e0 c\u00e1c h\u00e3ng v\u1eadn chuy\u1ec3n.<\/li>\n\n\n\n<li><strong>Thu\u1ebf v\u00e0 ph\u00ed h\u1ea3i quan:<\/strong> C\u00e1c kho\u1ea3n ph\u00ed n\u00e0y do n\u01b0\u1edbc nh\u1eadp kh\u1ea9u \u00e1p \u0111\u1eb7t v\u00e0 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i s\u1ea3n ph\u1ea9m, ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i gi\u1eefa c\u00e1c qu\u1ed1c gia. <strong>Thu\u1ebf h\u1ea3i quan c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, \u0111\u00f4i khi c\u00f3 th\u1ec3 l\u00ean t\u1edbi 25% ho\u1eb7c h\u01a1n n\u1eefa.<\/strong> c\u1ee7a m\u1ed9t s\u1ea3n ph\u1ea9m. Thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 bao g\u1ed3m Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), Thu\u1ebf H\u00e0ng h\u00f3a v\u00e0 D\u1ecbch v\u1ee5 (GST) ho\u1eb7c c\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/strong> H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u00ean qu\u00e3ng \u0111\u01b0\u1eddng d\u00e0i, c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 kh\u1ecfi h\u01b0 h\u1ecfng, tr\u1ed9m c\u1eafp v\u00e0 m\u1ea5t m\u00e1t. B\u1ea3o hi\u1ec3m v\u1eadn chuy\u1ec3n l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c \u0111\u1ec3 gi\u1ea3m thi\u1ec3u nh\u1eefng r\u1ee7i ro n\u00e0y. Chi ph\u00ed b\u1ea3o hi\u1ec3m th\u01b0\u1eddng thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 r\u1ee7i ro li\u00ean quan \u0111\u1ebfn tuy\u1ebfn \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n.<\/li>\n\n\n\n<li><strong>Ph\u00ed l\u01b0u tr\u1eef v\u00e0 kho b\u00e3i:<\/strong> Trong th\u1eddi gian ch\u1edd th\u00f4ng quan t\u1ea1i c\u1ea3ng ho\u1eb7c chuy\u1ec3n \u0111\u1ebfn trung t\u00e2m ph\u00e2n ph\u1ed1i, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 ph\u00e1t sinh chi ph\u00ed l\u01b0u kho. Chi ph\u00ed kho b\u00e3i \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1m th\u1eddi ho\u1eb7c c\u1ea7n b\u1ea3o qu\u1ea3n l\u1ea1nh ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd chuy\u00ean bi\u1ec7t kh\u00e1c.<\/li>\n\n\n\n<li><strong>R\u1ee7i ro v\u00e0 An ninh:<\/strong> Ph\u00ed an ninh c\u00f3 th\u1ec3 ph\u00e1t sinh do c\u1ea7n th\u00eam bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1eed d\u1ee5ng container an to\u00e0n ho\u1eb7c ng\u01b0\u1eddi h\u1ed9 t\u1ed1ng \u1edf nh\u1eefng khu v\u1ef1c c\u00f3 nguy c\u01a1 tr\u1ed9m c\u1eafp ho\u1eb7c m\u1ea5t m\u00e1t cao h\u01a1n.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed chung:<\/strong> C\u00e1c kho\u1ea3n ph\u00ed n\u00e0y bao g\u1ed3m ph\u00ed x\u1eed l\u00fd thanh to\u00e1n, ph\u00ed m\u00f4i gi\u1edbi v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c ph\u00e1t sinh trong c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf. Ch\u00fang c\u0169ng c\u00f3 th\u1ec3 bao g\u1ed3m ph\u00ed chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n t\u1ec7 n\u1ebfu giao d\u1ecbch b\u1eb1ng nhi\u1ec1u lo\u1ea1i ti\u1ec1n t\u1ec7 kh\u00e1c nhau.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5 1: T\u00ednh gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u cho h\u00e0ng \u0111i\u1ec7n t\u1eed<\/h4>\n\n\n\n<p>Ch\u00fang ta h\u00e3y c\u00f9ng xem x\u00e9t m\u1ed9t v\u00ed d\u1ee5 v\u1ec1 m\u1ed9t nh\u00e0 b\u00e1n l\u1ebb c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i M\u1ef9 nh\u1eadp kh\u1ea9u m\u00e1y t\u00ednh x\u00e1ch tay t\u1eeb \u0110\u00e0i Loan.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed s\u1ea3n ph\u1ea9m:<\/strong> $1,200 m\u1ed7i \u0111\u01a1n v\u1ecb<\/li>\n\n\n\n<li><strong>V\u1eadn chuy\u1ec3n (V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng):<\/strong> $150 m\u1ed7i \u0111\u01a1n v\u1ecb<\/li>\n\n\n\n<li><strong>Thu\u1ebf h\u1ea3i quan (5% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m):<\/strong> $60 m\u1ed7i \u0111\u01a1n v\u1ecb<\/li>\n\n\n\n<li><strong>B\u1ea3o hi\u1ec3m:<\/strong> $20 m\u1ed7i \u0111\u01a1n v\u1ecb<\/li>\n\n\n\n<li><strong>Chi ph\u00ed chung (5% c\u1ee7a chi ph\u00ed s\u1ea3n ph\u1ea9m):<\/strong> $60 m\u1ed7i \u0111\u01a1n v\u1ecb<\/li>\n<\/ul>\n\n\n\n<p>Gi\u00e1 th\u00e0nh m\u1ed7i chi\u1ebfc laptop khi nh\u1eadp kh\u1ea9u s\u1ebd l\u00e0:<\/p>\n\n\n\n<p><strong>$1,200 + $150 + $60 + $20 + $60 = $1,490 m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5 2: T\u00ednh gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u \u0111\u1ed3 n\u1ed9i th\u1ea5t<\/h4>\n\n\n\n<p>H\u00e3y t\u01b0\u1edfng t\u01b0\u1ee3ng m\u1ed9t doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u \u0111\u1ed3 n\u1ed9i th\u1ea5t b\u1eb1ng g\u1ed7 t\u1eeb \u00dd sang Anh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed s\u1ea3n ph\u1ea9m:<\/strong> 2.000 b\u1ea3ng Anh m\u1ed7i chi\u1ebfc<\/li>\n\n\n\n<li><strong>V\u1eadn chuy\u1ec3n (V\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n):<\/strong> 400 b\u1ea3ng Anh m\u1ed7i chi\u1ebfc<\/li>\n\n\n\n<li><strong>Thu\u1ebf h\u1ea3i quan (10% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m):<\/strong> 200 b\u1ea3ng Anh m\u1ed7i chi\u1ebfc<\/li>\n\n\n\n<li><strong>B\u1ea3o hi\u1ec3m:<\/strong> 50 b\u1ea3ng Anh m\u1ed7i chi\u1ebfc<\/li>\n\n\n\n<li><strong>Tr\u00ean kh\u00f4ng:<\/strong> 100 b\u1ea3ng Anh m\u1ed7i chi\u1ebfc<\/li>\n<\/ul>\n\n\n\n<p>T\u1ed5ng chi ph\u00ed nh\u1eadp kh\u1ea9u cho m\u1ed7i m\u00f3n \u0111\u1ed3 n\u1ed9i th\u1ea5t l\u00e0:<\/p>\n\n\n\n<p><strong>2.000 b\u1ea3ng + 400 b\u1ea3ng + 200 b\u1ea3ng + 50 b\u1ea3ng + 100 b\u1ea3ng = 2.750 b\u1ea3ng m\u1ed7i chi\u1ebfc<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1ch t\u00ednh chi ti\u1ebft gi\u00e1 th\u00e0nh h\u00e0ng nh\u1eadp kh\u1ea9u?<\/h3>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u1ea7n li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m t\u1eeb \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u1ebfn \u0111i\u1ec3m \u0111\u1ebfn cu\u1ed1i c\u00f9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng h\u01a1n:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u01a1 b\u1ea3n<\/strong> \u2013 \u0110\u00e2y l\u00e0 gi\u00e1 m\u00e0 nh\u00e0 cung c\u1ea5p b\u00e1n s\u1ea3n ph\u1ea9m cho ng\u01b0\u1eddi mua. V\u00ed d\u1ee5, n\u1ebfu b\u1ea1n mua 100 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 $5.000, th\u00ec gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ebd l\u00e0 $50.<\/li>\n\n\n\n<li><strong>\u01af\u1edbc t\u00ednh ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 c\u01b0\u1edbc ph\u00ed<\/strong> \u2013 Chi ph\u00ed v\u1eadn chuy\u1ec3n thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1, bao g\u1ed3m tr\u1ecdng l\u01b0\u1ee3ng, th\u1ec3 t\u00edch v\u00e0 kho\u1ea3ng c\u00e1ch v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a. V\u00ed d\u1ee5, v\u1eadn chuy\u1ec3n 100 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m c\u1ee7a b\u1ea1n t\u1eeb Trung Qu\u1ed1c \u0111\u1ebfn M\u1ef9 c\u00f3 th\u1ec3 t\u1ed1n $500, c\u1ed9ng th\u00eam $5 cho m\u1ed7i \u0111\u01a1n v\u1ecb.<\/li>\n\n\n\n<li><strong>Thu\u1ebf h\u1ea3i quan v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong> \u2013 Ng\u01b0\u1eddi mua ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u d\u1ef1a tr\u00ean m\u00e3 s\u1ed1 thu\u1ebf quan \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho s\u1ea3n ph\u1ea9m. M\u00e3 s\u1ed1 n\u00e0y thay \u0111\u1ed5i t\u00f9y theo qu\u1ed1c gia v\u00e0 lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li><strong>Th\u00eam chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 r\u1ee7i ro.<\/strong> \u2013 Ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111ang v\u1eadn chuy\u1ec3n.<\/li>\n\n\n\n<li><strong>T\u00ednh c\u1ea3 chi ph\u00ed gi\u00e1n ti\u1ebfp<\/strong> \u2013 C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, ph\u00ed x\u1eed l\u00fd v\u00e0 ph\u00ed thanh to\u00e1n.<\/li>\n<\/ol>\n\n\n\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y, h\u00e3y c\u1ed9ng ch\u00fang l\u1ea1i \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u1ed5ng chi ph\u00ed nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">T\u1ed5ng chi ph\u00ed v\u00e0 chi ph\u00ed nh\u1eadp kh\u1ea9u kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n\n\n\n<p>Trong khi <strong>t\u1ed5ng chi ph\u00ed<\/strong> Thu\u1eadt ng\u1eef n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m. <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> T\u1eadp trung v\u00e0o t\u1ed5ng chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh mua v\u00e0 v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m \u0111\u1ebfn \u0111i\u1ec3m \u0111\u1ebfn cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m t\u1eeb th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf, <strong>Gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 b\u1ed5 sung nh\u01b0 thu\u1ebf h\u1ea3i quan, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf v\u00e0 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n.<\/strong>. <strong>T\u1ed5ng chi ph\u00ed<\/strong>Tuy nhi\u00ean, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 th\u1ec3 b\u1ecf qua nhi\u1ec1u y\u1ebfu t\u1ed1 tr\u00ean v\u00e0 ch\u1ec9 t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o s\u1ea3n xu\u1ea5t v\u00e0 thu mua.<\/p>\n\n\n\n<p>S\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 c\u1ea3, v\u00ec <strong>Gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/strong>\u0110i\u1ec1u n\u00e0y cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch c\u1ea1nh tranh m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Gi\u00e1 th\u00e0nh t\u1ea1i kho so v\u1edbi gi\u00e1 FOB v\u00e0 CIF: Hi\u1ec3u c\u00e1c thu\u1eadt ng\u1eef v\u1eadn chuy\u1ec3n quan tr\u1ecdng<\/h3>\n\n\n\n<p>Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u1ecfa thu\u1eadn c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n quy \u0111\u1ecbnh ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed v\u1eadn chuy\u1ec3n, thu\u1ebf h\u1ea3i quan, b\u1ea3o hi\u1ec3m v\u00e0 r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n. Hai trong s\u1ed1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 <strong>FOB (Giao h\u00e0ng tr\u00ean t\u00e0u)<\/strong> V\u00e0 <strong>CIF (Gi\u00e1 th\u00e0nh, B\u1ea3o hi\u1ec3m v\u00e0 C\u01b0\u1edbc v\u1eadn chuy\u1ec3n)<\/strong>C\u00e1c thu\u1eadt ng\u1eef n\u00e0y th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong>nh\u01b0ng ch\u00fang \u0111\u00f3ng nh\u1eefng vai tr\u00f2 ri\u00eang bi\u1ec7t trong c\u01a1 c\u1ea5u chi ph\u00ed c\u1ee7a th\u01b0\u01a1ng m\u1ea1i to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">FOB (Free on Board) l\u00e0 g\u00ec?<\/h4>\n\n\n\n<p>FOB l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a<a href=\"https:\/\/mbmlog.com\/vi\/what-is-free-on-board-fob-in-shipping-a-complete-guide-for-buyers\/\"> <strong>Mi\u1ec5n ph\u00ed l\u00ean t\u00e0u<\/strong>, <\/a>v\u00e0 n\u00f3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a t\u1eeb ng\u01b0\u1eddi b\u00e1n sang ng\u01b0\u1eddi mua trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n. C\u00f3 hai lo\u1ea1i \u0111i\u1ec1u kho\u1ea3n FOB ch\u00ednh:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>FOB Xu\u1ea5t x\u1ee9 (FOB \u0110i\u1ec3m giao h\u00e0ng):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Trong \u0111i\u1ec1u kho\u1ea3n FOB xu\u1ea5t x\u1ee9, ng\u01b0\u1eddi mua n\u1eafm quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed v\u00e0 r\u1ee7i ro ngay khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u1ebfp l\u00ean t\u00e0u v\u1eadn chuy\u1ec3n t\u1ea1i \u0111i\u1ec3m xu\u1ea5t ph\u00e1t (v\u00ed d\u1ee5: c\u1ea3ng ho\u1eb7c kho c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf h\u1ea3i quan khi h\u00e0ng h\u00f3a \u0111ang trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Giao h\u00e0ng t\u1ea1i \u0111i\u1ec3m \u0111\u1ebfn (FOB Destination):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Theo \u0111i\u1ec1u kho\u1ea3n FOB \u0111i\u1ec3m \u0111\u1ebfn, ng\u01b0\u1eddi b\u00e1n v\u1eabn gi\u1eef quy\u1ec1n s\u1edf h\u1eefu v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho \u0111\u1ebfn khi h\u00e0ng h\u00f3a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m do ng\u01b0\u1eddi mua ch\u1ec9 \u0111\u1ecbnh (v\u00ed d\u1ee5: c\u1ea3ng ho\u1eb7c kho h\u00e0ng c\u1ee7a ng\u01b0\u1eddi mua). Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m, v\u00e0 ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m sau khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><strong>\u1ea2nh h\u01b0\u1edfng c\u1ee7a \u0111i\u1ec1u kho\u1ea3n FOB \u0111\u1ebfn gi\u00e1 th\u00e0nh h\u00e0ng nh\u1eadp kh\u1ea9u:<\/strong> Khi nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u kho\u1ea3n FOB, <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> Vi\u1ec7c t\u00ednh to\u00e1n th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u khi h\u00e0ng h\u00f3a r\u1eddi kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi b\u00e1n. Ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1... <strong>thanh to\u00e1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n, thu\u1ebf h\u1ea3i quan, thu\u1ebf, b\u1ea3o hi\u1ec3m<\/strong>v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh sau khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n, do \u0111\u00f3 vi\u1ec7c ng\u01b0\u1eddi mua t\u00ednh to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ed5 sung n\u00e0y l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu b\u1ea1n mua h\u00e0ng tr\u00ean <strong>\u0110i\u1ec1u kho\u1ea3n FOB xu\u1ea5t x\u1ee9<\/strong>Gi\u00e1 s\u1ea3n ph\u1ea9m kh\u00f4ng bao g\u1ed3m ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m ho\u1eb7c thu\u1ebf h\u1ea3i quan. C\u00e1c chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 th\u00e0nh khi ng\u01b0\u1eddi mua t\u1ef1 thu x\u1ebfp v\u1eadn chuy\u1ec3n.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">CIF (Gi\u00e1 th\u00e0nh, B\u1ea3o hi\u1ec3m v\u00e0 C\u01b0\u1edbc v\u1eadn chuy\u1ec3n) l\u00e0 g\u00ec?<\/h4>\n\n\n\n<p>CIF l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a<a href=\"https:\/\/mbmlog.com\/vi\/what-is-cif-and-how-to-calculate-cif-cost-a-complete-guide-for-beginners\/\"> <strong>Chi ph\u00ed, b\u1ea3o hi\u1ec3m v\u00e0 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n<\/strong><\/a> v\u00e0 l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ed5 bi\u1ebfn kh\u00e1c. Theo \u0111i\u1ec1u kho\u1ea3n CIF, ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 <strong>Thanh to\u00e1n chi ph\u00ed h\u00e0ng h\u00f3a, b\u1ea3o hi\u1ec3m v\u00e0 ph\u00ed v\u1eadn chuy\u1ec3n.<\/strong> \u0111\u1ebfn c\u1ea3ng \u0111\u00edch c\u1ee7a ng\u01b0\u1eddi mua. Tuy nhi\u00ean, m\u1ed9t khi h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1ea3ng, ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn \u0111i\u1ec3m \u0111\u1ebfn cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/strong> Ng\u01b0\u1eddi b\u00e1n thanh to\u00e1n chi ph\u00ed s\u1ea3n ph\u1ea9m, v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u1ebfn c\u1ea3ng \u0111\u00edch.<\/li>\n\n\n\n<li><strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua:<\/strong> Ng\u01b0\u1eddi mua ch\u1ecbu r\u1ee7i ro v\u00e0 chi ph\u00ed cho vi\u1ec7c d\u1ee1 h\u00e0ng, th\u00f4ng quan, v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba v\u00e0 giao h\u00e0ng cu\u1ed1i c\u00f9ng \u0111\u1ebfn \u0111i\u1ec3m \u0111\u1ebfn.<\/li>\n<\/ul>\n\n\n\n<p><strong>CIF \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o:<\/strong> Theo \u0111i\u1ec1u kho\u1ea3n CIF, nhi\u1ec1u trong s\u1ed1 \u0111\u00f3 <strong>Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c bao g\u1ed3m trong gi\u00e1 s\u1ea3n ph\u1ea9m.<\/strong>Tuy nhi\u00ean, ng\u01b0\u1eddi mua v\u1eabn ph\u1ea3i t\u00ednh \u0111\u1ebfn thu\u1ebf h\u1ea3i quan, thu\u1ebf v\u00e0 b\u1ea5t k\u1ef3 chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba n\u00e0o. Nh\u1eefng chi ph\u00ed b\u1ed5 sung n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0a v\u00e0o t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, v\u00ec ch\u00fang s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3 c\u1ee7a h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu b\u1ea1n mua h\u00e0ng theo \u0111i\u1ec1u kho\u1ea3n CIF, ng\u01b0\u1eddi b\u00e1n s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n. <strong>chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m<\/strong> \u0111\u1ebfn c\u1ea3ng \u0111\u00edch. Tuy nhi\u00ean, b\u1ea1n v\u1eabn c\u1ea7n ph\u1ea3i bao g\u1ed3m <strong>thu\u1ebf h\u1ea3i quan, ph\u00ed x\u1eed l\u00fd t\u1ea1i c\u1ea3ng v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba<\/strong> trong t\u00ednh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u c\u1ee7a b\u1ea1n.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa gi\u00e1 th\u00e0nh giao h\u00e0ng, gi\u00e1 FOB v\u00e0 gi\u00e1 CIF<\/h4>\n\n\n\n<p>Trong khi FOB v\u00e0 CIF l\u00e0 <strong>Incoterms<\/strong> (\u0110i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf) quy \u0111\u1ecbnh ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u00f4 h\u00e0ng \u1edf c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau. <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> \u0110\u00e2y l\u00e0 thu\u1eadt ng\u1eef to\u00e0n di\u1ec7n h\u01a1n, th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn \u0111i\u1ec3m \u0111\u1ebfn cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong>, <strong>FOB<\/strong>, V\u00e0 <strong>CIF<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Di\u1ec7n m\u1ea1o<\/strong><\/th><th><strong>Chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong><\/th><th><strong>FOB<\/strong><\/th><th><strong>CIF<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>S\u1ef1 \u0111\u1ecbnh ngh\u0129a<\/strong><\/td><td>T\u1ed5ng chi ph\u00ed \u0111\u1ec3 mua v\u00e0 giao h\u00e0ng, bao g\u1ed3m s\u1ea3n ph\u1ea9m, v\u1eadn chuy\u1ec3n, thu\u1ebf h\u1ea3i quan v\u00e0 chi ph\u00ed chung.<\/td><td>\u0110i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a.<\/td><td>\u0110i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n trong \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu chi ph\u00ed, b\u1ea3o hi\u1ec3m v\u00e0 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1ea3ng \u0111\u00edch.<\/td><\/tr><tr><td><strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/strong><\/td><td>T\u00f9y thu\u1ed9c v\u00e0o \u0111i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n, nh\u01b0ng th\u01b0\u1eddng bao g\u1ed3m c\u1ea3 gi\u00e1 s\u1ea3n ph\u1ea9m.<\/td><td>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n ch\u1ea5m d\u1ee9t khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ea5t l\u00ean t\u00e0u.<\/td><td>Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu chi ph\u00ed h\u00e0ng h\u00f3a, b\u1ea3o hi\u1ec3m v\u00e0 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1ea3ng \u0111\u00edch.<\/td><\/tr><tr><td><strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua<\/strong><\/td><td>Ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/td><td>Ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, h\u1ea3i quan v\u00e0 v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba.<\/td><td>Ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m sau khi h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1ea3ng \u0111\u00edch, bao g\u1ed3m c\u1ea3 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba.<\/td><\/tr><tr><td><strong>Khi r\u1ee7i ro chuy\u1ec3n giao<\/strong><\/td><td>Vi\u1ec7c ph\u00e2n b\u1ed5 r\u1ee7i ro v\u00e0 chi ph\u00ed s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1eadn chuy\u1ec3n \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/td><td>R\u1ee7i ro chuy\u1ec3n sang ng\u01b0\u1eddi mua ngay khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ea5t l\u00ean t\u00e0u.<\/td><td>R\u1ee7i ro chuy\u1ec3n sang ng\u01b0\u1eddi mua khi h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1ea3ng \u0111\u00edch.<\/td><\/tr><tr><td><strong>Nh\u1eefng g\u00ec n\u00f3 bao g\u1ed3m<\/strong><\/td><td>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, ph\u00ed v\u1eadn chuy\u1ec3n, thu\u1ebf h\u1ea3i quan, b\u1ea3o hi\u1ec3m v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd chung.<\/td><td>Ch\u1ec9 bao g\u1ed3m gi\u00e1 s\u1ea3n ph\u1ea9m (ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m do ng\u01b0\u1eddi mua ch\u1ecbu).<\/td><td>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, b\u1ea3o hi\u1ec3m v\u00e0 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n (ng\u01b0\u1eddi mua thanh to\u00e1n ph\u00ed h\u1ea3i quan v\u00e0 v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5 v\u1ec1 gi\u00e1 th\u00e0nh h\u00e0ng nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u kho\u1ea3n FOB<\/h4>\n\n\n\n<p>Gi\u1ea3 s\u1eed m\u1ed9t c\u00f4ng ty \u1edf M\u1ef9 mua linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p \u1edf Trung Qu\u1ed1c theo \u0111i\u1ec1u kho\u1ea3n n\u00e0o \u0111\u00f3. <strong>Xu\u1ea5t x\u1ee9 FOB<\/strong> c\u00e1c \u0111i\u1ec1u kho\u1ea3n. C\u00e1c chi ph\u00ed sau \u0111\u00e2y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed s\u1ea3n ph\u1ea9m:<\/strong> $5,000<\/li>\n\n\n\n<li><strong>V\u1eadn chuy\u1ec3n (h\u00e0ng h\u00f3a):<\/strong> $800<\/li>\n\n\n\n<li><strong>Thu\u1ebf h\u1ea3i quan (7% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m):<\/strong> $350<\/li>\n\n\n\n<li><strong>B\u1ea3o hi\u1ec3m:<\/strong> $150<\/li>\n\n\n\n<li><strong>Chi ph\u00ed chung (ph\u00ed x\u1eed l\u00fd, ph\u00ed m\u00f4i gi\u1edbi, v.v.):<\/strong> $200<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec ng\u01b0\u1eddi mua ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf h\u1ea3i quan theo \u0111i\u1ec1u kho\u1ea3n FOB xu\u1ea5t x\u1ee9, n\u00ean... <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>$5,000 (s\u1ea3n ph\u1ea9m) + $800 (c\u01b0\u1edbc v\u1eadn chuy\u1ec3n) + $350 (thu\u1ebf h\u1ea3i quan) + $150 (b\u1ea3o hi\u1ec3m) + $200 (chi ph\u00ed chung) = $6,500 t\u1ed5ng chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5 v\u1ec1 gi\u00e1 th\u00e0nh nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u kho\u1ea3n CIF<\/h4>\n\n\n\n<p>B\u00e2y gi\u1edd ch\u00fang ta h\u00e3y xem x\u00e9t m\u1ed9t k\u1ecbch b\u1ea3n kh\u00e1c, trong \u0111\u00f3 c\u00f9ng m\u1ed9t c\u00f4ng ty mua c\u00f9ng m\u1ed9t lo\u1ea1i thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed theo m\u1ed9t c\u00e1ch kh\u00e1c. <strong>CIF<\/strong> v\u1ec1 m\u1eb7t thu\u1eadt ng\u1eef. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u00e1 s\u1ea3n ph\u1ea9m (bao g\u1ed3m ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m):<\/strong> $6,000<\/li>\n\n\n\n<li><strong>Thu\u1ebf h\u1ea3i quan (7% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m):<\/strong> $420<\/li>\n\n\n\n<li><strong>Chi ph\u00ed chung (x\u1eed l\u00fd, v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba, v.v.):<\/strong> $300<\/li>\n<\/ul>\n\n\n\n<p>\u1ede \u0111\u00e2y, <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>$6,000 (s\u1ea3n ph\u1ea9m bao g\u1ed3m v\u1eadn chuy\u1ec3n\/b\u1ea3o hi\u1ec3m) + $420 (thu\u1ebf h\u1ea3i quan) + $300 (chi ph\u00ed chung) = $6,720 t\u1ed5ng chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong><\/p>\n\n\n\n<p>Trong v\u00ed d\u1ee5 n\u00e0y, gi\u00e1 th\u00e0nh CIF khi giao h\u00e0ng cao h\u01a1n do ph\u1ea3i ch\u1ecbu th\u00eam thu\u1ebf h\u1ea3i quan v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd. Ng\u01b0\u1eddi mua v\u1eabn ph\u1ea3i t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed n\u00e0y khi x\u00e1c \u0111\u1ecbnh gi\u00e1 cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1c y\u1ebfu t\u1ed1 th\u01b0\u01a1ng m\u1ea1i to\u00e0n c\u1ea7u v\u00e0 chi ph\u00ed nh\u1eadp kh\u1ea9u<\/h3>\n\n\n\n<p>To\u00e0n c\u1ea7u h\u00f3a \u0111\u00e3 l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u. C\u00e1c qu\u1ed1c gia kh\u00e1c nhau \u00e1p \u0111\u1eb7t c\u00e1c m\u1ee9c thu\u1ebf quan, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c nhau \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u. V\u00ed d\u1ee5, theo m\u1ed9t s\u1ed1 th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i nh\u01b0 <strong>NAFTA<\/strong> (Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i T\u1ef1 do B\u1eafc M\u1ef9) ho\u1eb7c <strong>USMCA<\/strong>M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, s\u1ef1 hi\u1ec3u bi\u1ebft <strong>bi\u1ebfn \u0111\u1ed9ng ti\u1ec1n t\u1ec7<\/strong> V\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang \u0111\u1ebfn t\u1ed5ng chi ph\u00ed l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t. Ng\u01b0\u1eddi mua h\u00e0ng t\u1eeb ch\u00e2u \u00c2u c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi chi ph\u00ed cao h\u01a1n n\u1ebfu \u0111\u1ed3ng Euro m\u1ea1nh l\u00ean so v\u1edbi \u0111\u1ed3ng \u0111\u00f4 la, l\u00e0m t\u0103ng chi ph\u00ed nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p n\u00ean lu\u00f4n c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf v\u00e0 thu\u1ebf quan, v\u00ec ch\u00fang c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ph\u1ea7n k\u1ebft lu\u1eadn:<\/h3>\n\n\n\n<p>Hi\u1ec3u c\u00e1c th\u00e0nh ph\u1ea7n v\u00e0 c\u00e1ch t\u00ednh to\u00e1n c\u1ee7a <strong>chi ph\u00ed nh\u1eadp kh\u1ea9u<\/strong> Vi\u1ec7c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed nh\u1eadp kh\u1ea9u l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p tham gia th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. B\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed nh\u1eadp kh\u1ea9u, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u00ed ph\u00e1t sinh b\u1ea5t ng\u1edd v\u00e0 duy tr\u00ec t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao. C\u00e1i nh\u00ecn to\u00e0n di\u1ec7n n\u00e0y cho ph\u00e9p h\u1ecd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh mua h\u00e0ng t\u1ed1t h\u01a1n, t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng chu\u1ed7i cung \u1ee9ng v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh t\u1ed5ng th\u1ec3.<\/p>","protected":false},"excerpt":{"rendered":"<p>Landed cost is a term often misunderstood or overlooked by businesses. Simply put, landed cost represents the total price paid to purchase and transport a product from the seller\u2019s location to the buyer&#8217;s premises<\/p>","protected":false},"author":1,"featured_media":5189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-basic-knowledge"],"_links":{"self":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/comments?post=5042"}],"version-history":[{"count":5,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5042\/revisions"}],"predecessor-version":[{"id":5192,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5042\/revisions\/5192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/media\/5189"}],"wp:attachment":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/media?parent=5042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/categories?post=5042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/tags?post=5042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}