{"id":50033,"date":"2026-07-02T11:34:44","date_gmt":"2026-07-02T04:34:44","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=50033"},"modified":"2026-07-02T11:55:45","modified_gmt":"2026-07-02T04:55:45","slug":"tscd-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghieptheo-doi-tren-misa-mimosa-2025","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tscd-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghieptheo-doi-tren-misa-mimosa-2025\/","title":{"rendered":"TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (Theo d\u00f5i tr\u00ean MISA Mimosa 2025)"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
H\u01b0\u1edbng d\u1eabn anh\/ ch\u1ecb c\u00e1ch khai b\u00e1o v\u00e0 h\u1ea1ch to\u00e1n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u01b0\u1ee3c mua t\u1eeb \u201cQu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u201d (Qu\u1ef9 PTH\u0110SN).<\/p>\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n
2.1 Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h4>\n
\n
N\u1ee3 TK 211\/C\u00f3 c\u00e1c TK 111, 112.<\/li>\n
\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho mua s\u1eafm TSC\u0110: N\u1ee3 TK 4311\/C\u00f3 TK 421<\/li>\n<\/ul>\n
2.2 T\u00ednh hao m\u00f2n (n\u1ebfu TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p)<\/h4>\n
N\u1ee3 TK 6423\/C\u00f3 TK 214\u00a0<\/p>\n
2.3 Tr\u00edch kh\u1ea5u hao (n\u1ebfu TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD)<\/h4>\n
N\u1ee3 TK 6423\/C\u00f3 TK 214\u00a0<\/p>\n
N\u1ee3 TK 421\/C\u00f3 TK 4311<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
3.1 Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o ph\u00e2n h\u1ec7\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn\u00a0Khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, nh\u1ea5n \u201cTh\u00eam<\/strong>\u201d<\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Khai b\u00e1o Th\u00f4ng tin chung, ch\u1ecdn\u00a0Ngu\u1ed3n HT<\/b>\u00a0l\u00e0\u00a0Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/b><\/p>\n
H\u01b0\u1edbng d\u1eabn chi ti\u1ebft khai b\u00e1o TSC\u0110\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Khai b\u00e1o\u00a0Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 1: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng HCSN<\/h5>\n
M\u1ee5c\u00a0T\u1ef7 l\u1ec7<\/strong>\u00a0SD v\u00e0o SXKD (%)<\/strong>\u00a0\u0111\u1ec3 tr\u1ed1ng.<\/p>\n
$\"\"$ <\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD<\/h5>\n
M\u1ee5c\u00a0T\u1ef7 l\u1ec7<\/strong>\u00a0SD v\u00e0o SXKD (%)<\/strong>\u00a0\u0111i\u1ec1n 100%, \u0111i\u1ec1n\u00a0Th\u1eddi gian t\u00ednh kh\u1ea5u hao.<\/strong><\/p>\n
$\"\"$ <\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 3: TSC\u0110 v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng HCSN, v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD<\/h5>\n
\u0110i\u1ec1n\u00a0T\u1ef7 l\u1ec7<\/strong>\u00a0SD v\u00e0o SXKD (%)<\/strong>\u00a0ho\u1eb7c\u00a0Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng t\u00ednh cho ho\u1ea1t \u0111\u1ed9ng SXKD, \u0111i\u1ec1n\u00a0Th\u1eddi gian t\u00ednh kh\u1ea5u hao.<\/strong><\/p>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/li>\n
Ph\u1ea7n m\u1ec1m s\u1ebd sinh ch\u1ee9ng t\u1eeb, b\u1ea1n t\u00edch v\u00e0o Ngu\u1ed3n ti\u1ec1n mua t\u00e0i s\u1ea3n, v\u00ed d\u1ee5 mua t\u00e0i s\u1ea3n b\u1eb1ng ti\u1ec1n g\u1eedi. Nh\u1ea5n\u00a0C\u00f3<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n
\u2013 N\u1ee3 TK 211\/C\u00f3 TK 1121<\/strong><\/p>\n
\u2013\u00a0N\u1ee3 TK 431\/C\u00f3 TK 421<\/strong>: B\u1ea1n t\u00edch v\u00e0o c\u1ed9t\u00a0Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>, n\u1ebfu\u00a0T\u00e0i s\u1ea3n mua t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc\u00a0<\/strong><\/p>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2 T\u00ednh hao m\u00f2n v\u00e0 kh\u1ea5u hao<\/h4>\n
<\/div>
\n
\n
N\u1ebfu khai b\u00e1o TSC\u0110 ko \u0111\u01b0a v\u00e0o SXKD th\u00ec t\u00ednh hao m\u00f2n v\u00e0o cu\u1ed1i n\u0103m theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n
N\u1ebfu TSC\u0110 \u0111\u01b0a v\u00e0o SXKD th\u00ec t\u00ednh kh\u1ea5u hao h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd theo h\u01b0\u1edbng d\u1eabn\u00a0 t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":61,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-50033","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/50033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/61"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/50033\/revisions"}],"predecessor-version":[{"id":50069,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/50033\/revisions\/50069"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=50033"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=50033"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=50033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}