Dự toán chi phí sản xuất (Cost Estimate) là gì? Mục tiêu của dự toán chi phí
Dự toán chi phí sản xuất (tiếng Anh: Cost Estimate) là việc ước lượng chi phí sản xuất của một công việc hoặc chi phí thực hiện một kế hoạch sản xuất trước khi đưa vào sản xuất thực tế.
1. Định nghĩa Dự toán chi phí sản xuất (Cost Estimate)
Dự toán chi phí trong tiếng Anh là Cost Estimate. Dự toán chi phí là việc ước lượng chi phí sản xuất của một công việc hoặc chi phí thực hiện một kế hoạch sản xuất trước khi đưa vào sản xuất thực tế, dự đoán giá của một sản phẩm trước khi chúng được tạo ra.
2. Ý nghĩa Dự toán chi phí sản xuất (Cost Estimate)
– Việc dự toán chi phí lí tưởng sẽ giúp cho chi phí sản xuất thực tế thấp nhất nhưng sẽ không bao giờ đảm bảo rằng chi phí sản xuất thực tế sẽ bằng với chi phí lúc dự toán.
– Tính chính xác của việc dự toán sẽ phụ thuộc vào thông tin chi tiết dự toán, cơ sở tính toán và độ tin cậy của dữ liệu sử dụng.
3. Mục tiêu của Dự toán chi phí sản xuất (Cost Estimate)
– Dự toán chi phí là công cụ cung cấp những dấu hiệu cho nhà sản xuất thấy các dự án sắp thực hiện có kinh tế hay không.
– Cho phép các nhà sản xuất lựa chọn những phương án sản xuất khác nhau để đưa ra lựa chọn có hiệu quả kinh tế nhất.
– Cho phép các nhà sản xuất đưa ra được giá bán trước khi chúng được sản xuất thực tế.
– Giúp ích cho việc đưa ra quyết định tự sản xuất sản phẩm đó hay là mua sản phẩm đó từ công ty khác.
– Giúp nhà sản xuất mua sắm nguyên vật liệu, máy móc, chuẩn bị công nhân…
Lưu ý:
Để dự toán chi phí cho một sản phẩm thì các yếu tố trong dự toán chi phí có thể chia làm 4 nhóm chi phí cơ bản sau đây:
– Chi phí vật liệu trực tiếp: đó là chi phí của nguyên vật liệu dùng để sản xuất trực tiếp ra sản phẩm.
– Chi phí lao động trực tiếp: đây là chi phí dựa trên tiền lương của người lao động trực tiếp tham gia vào quá trình sản xuất chẳng hạn như thợ tiện, thợ phay…
– Các chi phí trực tiếp khác: đây là loại chi phí (ngoại trừ chi phí vật liệu trực tiếp và chi phí lao động trực tiếp) để sản xuất một sản phẩm cụ thể chẳng hạn như chi phí đồ gá, chi phí công cụ máy móc…
– Chi phí gián tiếp: bao gồm tất cả chi phí khác trừ chi phí vật liệu trực tiếp, chi phí lao động trực tiếp và các chi phí trực tiếp khác chẳng hạn như chi phí quản lí, chi phí quảng cáo, chi phí bán hàng…
(Tài liệu tham khảo: Giáo trình Quản trị sản xuất và chất lượng, NXB Đại học Quốc gia TP. Hồ Chí Minh) – Nguồn: vietnambiz.vn
His keen sense of smell allowed him to smell the pungent smell of oil and gas, and he subconsciously said it.Even if he cannot be promoted, at least he can secure his leadership position.
The terrible sense of crisis made him subconsciously use Storm Strike to block.How great it would be if I knew this skill
Among the people who passed by, eight of the ten topics were related to the world of heroes.
It seems that if you don t go all out, you won t even be qualified to see your true strength, right The Time Assassin stared at Zhao Hao who did not take the opportunity to leave the stone.The woman was the eldest daughter of Chen Guogong s family, named Chen Ruoli.
There was a strong wind, and I suddenly felt strange.In other words, if the opponent spreads its bone wings, it can cover a football field.
Imitation Shadow s sword continued to widen the gap.As a result, fewer and fewer players are still willing to resurrect.
I didn t say anything, just put it on. The Magic Storm Suit, which was originally quite good in Zhao Hao s mind, now didn t know why Discover the Best CBD Gummies for Sleep: A Comprehensive Review
it was so annoying.After seeing clearly the buffs exerted by the monster masters, Zhao Hao cursed.
The reason why he can produce such an exaggerated amount is not only the improvement of his skill level, but also the fact that the skill is activated for too long, so Amaze ACV Keto Gummies Reviews: How Americans Are Shedding Pounds with This Breakthrough Weight Loss Solution
there are countless man eating vines within the barrier.No one has said that only the other party is allowed to play dirty, and you are not allowed to play, right.
Precisely considering this point in advance, Zhao Hao could not let any flying demon escape from the battlefield.Have you asked the indigenous people for their opinions first.
Although the president is still his, he has given up a lot of high level positions for the sake of balance.So even if Zhao Hao wanted to come and meet someone, he could only wait for today s opportunity.
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Hao can naturally do this kind of thing, and he can also spread the dragon wings.But once the Natural Territory is breached, it would be pretty good if the Sons of Nature Guild can maintain the scale of a top guild, let alone maintain its position as the leader of the camp.
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bomb This spell that I had learned but had no chance to cast finally had its use.That s right Zhao Hao nodded while flying, It s the sea In the heroic world, the sea definitely occupies the largest area of terrain, and it is also a passage connecting everywhere.
Swish, swish Several black shadows rushed towards him like lightning.Although Youtie Mine is not a gold mine, its value is much higher than that of gold mines.
If Zhao Hao hadn t been a reborn person, he wouldn t have believed that there would be a transformation ceremony arranged here.Anyone who dares to accuse his own pope with such a thing without any evidence must Embracing Wellness with a CBD Gummy Subscription Box: A Comprehensive Guide (BJzbP)
be an insider of the devil and the undead, and should be burned to death with the holy light.
Tolan slapped several major principalities in the face because of his attack on the military port of Lookout Harbor.A figure shrouded in a cloak appeared there. Although he didn t see the fiery red dragon phantom that appeared before, Zhao Hao intuitively told him that the other party was the target Wellness Gummies CBD: Benefits, Reviews, and Expert Insights for Optimal Wellness
he was looking for.
Uncle Xu, there is a Talisman Bamboo in the cave rented by a new monk here.First of all, the refined corpse can be snatched. As long as the owner of the refined corpse dies and the refined corpse is still in the body bag, you can use special methods to collect the refined corpse in the body bag for your own use.
Li Yuanba followed the twelve true monks into the large flying boat.Of course, Rejuvenation is only a low level spell, which can be said to be invincible for mortals, but for monks, it only treats some minor injuries.
Yes Li Shiming replied with certainty. I ll take you, you show the direction Elder Yin continued.She has a relatively reserved personality and is extremely smart, so she will not interfere with Li Shiming s choice.
Raindrops fell on the paper, which seemed to affect the woman in Tsing Yi.The flying boat landed on one of the islands, and Uncle Zhuge put away the flying boat.
If the Muyang clover discovered by his master was gone, he would continue to look for it.Especially for the Vajra Body Protection Magic , he needs to consider whether to buy the elixir or buy the seeds of the elixir and plant it himself.
Li Shiming couldn t help but feel his heart tremble when he saw the tables and chairs made of second grade spiritual materials.A monk who cares about the purchase of spiritual rice will not buy spiritual rice at double the price, and a monk who has high requirements for the quality of spiritual rice will not care if the spiritual rice How Mike Pompeo Shed Pounds: 6 Weight Loss Tips Before Christmas Week
increases to two spiritual stones.
He was even slowly losing consciousness of his body, and at the same time he felt that something was eroding his soul.In these days, Li Shiming behaved very maturely and completed the tasks he assigned well with the two Qi Refining disciples.
Li Shiming flew to the giant bear s lair, which was extremely simple and crude.IBMz15 collected all the jade slips in the Six Finger Sound Demon Study Room, and he quickly read all the contents through IBMz15.
Besides, he has the conditions to practice the Vajra Body Protection Magic and the Sword Demon Secret Code.Xu Chuan frowned and said. The route they were traveling on had been planned by Xu Chuan a long time ago and was considered a relatively safe route, so even if they detoured somewhere, they would return to the original Florida’s Winter 2025: Expert Tips on How Much Apple Cider Vinegar to Drink for Weight Loss Results
route.
But he knew that the standards for genius monks were extremely high.The second is that it explodes upon impact. This is due to the instability of the thermite bomb itself.
The most that can be done is to take a formation disk and use spirit stones to activate the formation disk.This cave has not been open for hundreds of years, and the environment inside can still be maintained like this, which has the effect of a second grade lotus.
Han Tianlei had just given him a benefit, and it was easy to use.It consumes the same time but can only get half of the contribution points, which is really uneconomical.
Elder Lu is at the Golden Core stage, but he is also ambitious.A small piece of talisman paper solidified the Light Body Art inside in front of him.
Is Fellow Daoist Li going back to Yingzui Island Yin Shilan bowed and asked.This time s practice has made his Diamond Body Protection Magic Technique suddenly improve by a big step, and he has reached the middle stage of the Vajra Body Protection Magic Technique in the early stage of foundation building.
Li Shiming s eyes moved along with the night walkers on the roof.This is a major breakthrough in the Spring Breeze and Rain Technique.
It can strengthen the Taoist body. Purify spiritual power and strengthen the spirit.
This problem no longer exists. The entire bee swarm is personally commanded by the alcoholic queen bee.disciple. However, Chen Biwang did not admit defeat directly like Lu Dingshan.
Qingyang smiled slightly, then flicked his fingers, and several yellow lights and shadows shot out instantly and stuck to Tao Zhengzhi s body.That kind of jealousy drove him crazy. Finally he couldn t help but speak.
Also, how could two fifth level Qi refining monks care about the feelings of a fourth level Qi refining monk The sturdy man on the left continued, You can t give others any advantage.Qingyang said. After Qingyang finished speaking, he patted the bag of spiritual insects on his waist with one hand, and saw a swarm of alcoholic bees suddenly appearing in the air.
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the one refined by himself, and had fewer impurities.After buying things, Qingyang returned to the small courtyard where he lived in the outer courtyard.
The lake water is rippling and full of spiritual energy, which is much better than the ordinary spring water in the outside world.Qingyang listened quietly and did not explain too much.
It is indeed a secret palace that has never been discovered before.After entering the cave, the third level living dead casually threw Qingyang and Wei Yufeng out.
Unexpectedly, we came a little later than you. Where are the others Na Jiao Hong said, We Comprehensive Review of Mary Jane CBD Glow Serum: A Deep Dive into its Benefits and Effectiveness (tnGJN)
met here yesterday.Jingfeng Pavilion can t afford to offend any of the seven immortal sects if they just move out, let alone the seven immortal sects coming together So after some friendly negotiations, Jingfeng Pavilion gave up most of its interests.
They are really in trouble this time. I have many trump cards, but I am not afraid that these people will be disadvantageous to me.So after thinking about it, Qingyang also knew that he should go out for a walk, experience some worldly things, and exercise his mind.
After Hou Jiangong was captured by Nanling Sanxie, he was taken directly to Nanling Mountain Village.However, at that time, the Tao family still knew the difference between good and evil.
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of Master Lingxu, Qingyang and Lu Feng escaped from the hill and then flew towards the forbidden direction.
After losing its head, the wooden puppet became a complete waste and no longer posed a threat to her.The tasks of the inner courtyard are generally only suitable for the disciples of the inner courtyard, because the disciples 5 Authoritative Green Tea Weight Loss Supplements to Celebrate a Healthier Winter Holiday Season
of the outer courtyard and the miscellaneous courtyard are too weak to handle them and can easily cause a lot of damage.
If a few more come, I will be completely blocked in this courtyard.He suppressed his temper and said gloomily, Fellow Taoist Qingyang, are you rejecting me Yes.
It would have been better to just let the iron armed monkey or the alcoholic queen bee come out to help, and I would not have been in such danger.One of the Qin family disciples took Qingyang s invitation and couldn t help being surprised.
A three hundred year old elixir is worth dozens of spiritual stones, and a bottle of spiritual nectar collected by alcoholic bees is worth dozens of spiritual stones, which adds up to almost a hundred dollars.He has already figured out the escape route. As soon as his sword skills are revealed, he turns around and leaves, giving himself Created the most powerful escape conditions.
After the gourd was enlarged, Qingyang only had to sit on the gourd s neck, and he didn t have to worry about anything happening no matter The Benefits of Hemp Gummy Bears for Sleep and Relaxation (wFDPN)
how he flew.One of them, an old man with a miserable face, had a cultivation level of the third level of Foundation Establishment.
If my father cannot be saved, I will stay with him inside.Yes, Master Zhou sent news two days ago, saying that other sects have discovered mines with spiritual stones one after another.
The battle between masters is very slow to say, but actually it all happens between lightning and flint.Qingyang said, It s too troublesome to open a cave by yourself.
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of rapidly improving his cultivation.The salary earning Sanren also joined in the fun. Seeing that everyone turned their targets to the Yin Yang Sect, the Zhiwei San people were also angry and said, Can t you see it yet This is obviously a trap of the enemy.
Twelve defensive magic weapons were instantly destroyed.How could he have waited until now. Although the Heaven Strike Thunder Hammer is an attack magic weapon, it has been nurtured by the Yu Qing Thunder Code for a long time.
Their target was the Zi Yan Sect s mountain gate. Li Yuanba himself did not dare to fight against the great monk alone, but it was different when he added the great monk Luo Pei.It came from the magical power of Innate Yimu. light.
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this terrifying sword.You can t refine a pill furnace and just use it to hit people in pursuit of quality The reason why Li Shiming said waste was because he felt that this fourth grade top quality alchemy furnace had never been used.
Kang Yuan s twenty furnaces of elixirs did not take him long.And this weapon spirit actually mastered the knowledge of the Mahayana stage and was able to provide him with guidance.
When Li Yuanba heard the news, he couldn t help but relax.The closer he got to the Ten Thousand Beast Sect, the more excited he became.
This was an admission of victory over Ren Mu. He shook his head and said about the monks.The newly obtained fourth grade high level flying sword containing the annihilating sword intention had been integrated into the Ten Thousand Swords Peak by him.
Of course, this control authority can only be used within Li Yuanba s body and cannot be completely controlled.But this is enough, Li Shiming just needs this little time.
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corpse in the later stage.The monk who was sitting in the middle stage of Nascent Soul waved his hand, and a fourth grade mid level defensive magic weapon stood in front of him.
This is a jade talisman made by a powerful person, but I don t know if it was made by Jian Lao.He took a look and had an idea. With so many alchemy tasks, it would be better to take on some of them, and then go out to find the main body Li Shiming to refine them.
The same effect will be known after the use of Wanjianfeng.Finally, with the help of the Chaos Sword Intent , the fourth grade sword base cut a wound on his finger.
Dealing with such late fourth level hell creatures, especially in an environment with no space restrictions, greatly increased the difficulty of the battle.This time the gravity field did not release a large area, but only Montkush CBD Gummies: Benefits, Science, and Reviews of High-Quality CBD Products
covered an area of 80 meters around the body.
Don t compare yourself with your master. Even if your master doesn t have the help of the golden corpse, he is still the number one person in the middle stage of Yuanying.He naturally guessed that it must be related to the two high level monks advanced healing elixirs.
The great monk of Yuqing Sect looked extremely ugly.He came to the palace and was explaining the situation to a deacon.