{"id":10785,"date":"2026-01-10T00:44:43","date_gmt":"2026-01-09T16:44:43","guid":{"rendered":"https:\/\/blog.visual-paradigm.com\/vn\/how-to-create-cost-breakdown-structure-diagram\/"},"modified":"2026-01-10T00:44:43","modified_gmt":"2026-01-09T16:44:43","slug":"how-to-create-cost-breakdown-structure-diagram","status":"publish","type":"post","link":"https:\/\/blog.visual-paradigm.com\/vn\/how-to-create-cost-breakdown-structure-diagram","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ea1o s\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed"},"content":{"rendered":"

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Vi\u1ec7c t\u1ea1o s\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed (CBS) l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh c\u00f3 h\u1ec7 th\u1ed1ng bao g\u1ed3m vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 \u00e1n.B\u1ea3ng th\u00f4ng minh Visual Paradigm<\/a>cung c\u1ea5p m\u00f4i tr\u01b0\u1eddng th\u00e2n thi\u1ec7n v\u1edbi ng\u01b0\u1eddi d\u00f9ng v\u00e0 h\u1ed7 tr\u1ee3 h\u1ee3p t\u00e1c \u0111\u1ec3 t\u1ea1o s\u01a1 \u0111\u1ed3 CBS m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. V\u1edbi kh\u1ea3 n\u0103ng truy c\u1eadp mi\u1ec5n ph\u00ed v\u00e0 c\u00e1c t\u00ednh n\u0103ng tr\u1ef1c quan, n\u00f3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u00fd gi\u00e1 cho c\u00e1c doanh nghi\u1ec7p mu\u1ed1n t\u1ea1o, chia s\u1ebb v\u00e0 h\u1ee3p t\u00e1c hi\u1ec7u qu\u1ea3 tr\u00ean c\u00e1c s\u01a1 \u0111\u1ed3 CBS.<\/p>\n

C\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed l\u00e0 g\u00ec<\/h2>\n

S\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed (CBS) l\u00e0 m\u1ed9t bi\u1ec3u di\u1ec5n tr\u1ef1c quan s\u1eafp x\u1ebfp c\u00e1c chi ph\u00ed d\u1ef1 \u00e1n th\u00e0nh c\u00e1c danh m\u1ee5c v\u00e0 ph\u1ee5 danh m\u1ee5c kh\u00e1c nhau. N\u00f3 cung c\u1ea5p c\u00e1i nh\u00ecn ph\u00e2n c\u1ea5p v\u1ec1 c\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 gi\u00fap x\u00e1c \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed kh\u00e1c nhau. C\u00e1c th\u00e0nh ph\u1ea7n n\u00e0y bao g\u1ed3m nh\u00e2n c\u00f4ng, v\u1eadt li\u1ec7u, thi\u1ebft b\u1ecb, chi ph\u00ed chung v\u00e0 d\u1ef1 ph\u00f2ng.<\/p>\n

S\u01a1 \u0111\u1ed3 CBS \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u01b0\u1edbc t\u00ednh chi ph\u00ed hi\u1ec7u qu\u1ea3, l\u1eadp ng\u00e2n s\u00e1ch v\u00e0 ki\u1ec3m so\u00e1t trong su\u1ed1t v\u00f2ng \u0111\u1eddi d\u1ef1 \u00e1n. B\u1eb1ng c\u00e1ch chia nh\u1ecf chi ph\u00ed th\u00e0nh c\u00e1c \u0111o\u1ea1n d\u1ec5 qu\u1ea3n l\u00fd, n\u00f3 th\u00fac \u0111\u1ea9y t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m v\u00e0 ra quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u00f4ng tin. C\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 ph\u1ee5 thu\u1ed9c, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n.<\/p>\n

Nh\u1eefng l\u1ee3i \u00edch khi s\u1eed d\u1ee5ng c\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed (CBS) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/h2>\n

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C\u1ea3i thi\u1ec7n \u01b0\u1edbc t\u00ednh chi ph\u00ed v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c:<\/strong><\/span>
\nVi\u1ec7c tri\u1ec3n khai CBS gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00e1c \u01b0\u1edbc t\u00ednh chi ph\u00ed ch\u00ednh x\u00e1c h\u01a1n cho c\u00e1c d\u1ef1 \u00e1n. B\u1eb1ng c\u00e1ch chia nh\u1ecf chi ph\u00ed th\u00e0nh c\u00e1c danh m\u1ee5c c\u1ee5 th\u1ec3 nh\u01b0 nh\u00e2n c\u00f4ng, v\u1eadt li\u1ec7u, thi\u1ebft b\u1ecb, chi ph\u00ed chung v\u00e0 d\u1ef1 ph\u00f2ng, c\u00e1c c\u00f4ng ty s\u1ebd c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c th\u00e0nh ph\u1ea7n tham gia. \u0110i\u1ec1u n\u00e0y gi\u00fap \u01b0\u1edbc t\u00ednh chi ph\u00ed ch\u00ednh x\u00e1c h\u01a1n, gi\u1ea3m nguy c\u01a1 \u0111\u00e1nh gi\u00e1 th\u1ea5p ho\u1eb7c \u0111\u00e1nh gi\u00e1 cao chi ph\u00ed d\u1ef1 \u00e1n.<\/p>\n

Ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1ee7 \u0111\u1ed9ng:<\/span><\/strong>
\nS\u01a1 \u0111\u1ed3 CBS \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u00f4ng c\u1ee5 qu\u00fd gi\u00e1 \u0111\u1ec3 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed d\u1ef1 \u00e1n. B\u1eb1ng c\u00e1ch tr\u1ef1c quan h\u00f3a r\u00f5 r\u00e0ng s\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 ph\u1ee5 thu\u1ed9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 ho\u1eb7c nh\u1eefng khu v\u1ef1c chi ti\u00eau cao h\u01a1n d\u1ef1 ki\u1ebfn. Vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm n\u00e0y cho ph\u00e9p tri\u1ec3n khai c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1ee7 \u0111\u1ed9ng k\u1ecbp th\u1eddi, ng\u0103n ng\u1eeba sai l\u1ec7ch ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n duy tr\u00ec ti\u1ebfn \u0111\u1ed9 t\u00e0i ch\u00ednh.<\/p>\n

T\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m:<\/span><\/strong>
\nVi\u1ec7c tri\u1ec3n khai CBS th\u00fac \u0111\u1ea9y t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m trong t\u1ed5 ch\u1ee9c. Vi\u1ec7c chia nh\u1ecf chi ph\u00ed th\u00e0nh c\u00e1c danh m\u1ee5c v\u00e0 ph\u1ee5 danh m\u1ee5c c\u1ee5 th\u1ec3 gi\u00fap l\u00e0m r\u00f5 c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n. T\u00ednh minh b\u1ea1ch n\u00e0y th\u00fac \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m gi\u1eefa c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n, \u0111\u1ea3m b\u1ea3o m\u1ecdi ng\u01b0\u1eddi hi\u1ec3u r\u00f5 tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. N\u00f3 c\u0169ng h\u1ed7 tr\u1ee3 giao ti\u1ebfp hi\u1ec7u qu\u1ea3 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh trong c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh.<\/p>\n

Ra quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u00f4ng tin:<\/span><\/strong>
\nM\u1ed9t s\u01a1 \u0111\u1ed3 CBS to\u00e0n di\u1ec7n trao quy\u1ec1n cho doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u00f4ng tin v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed. B\u1eb1ng c\u00e1ch c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 chi ph\u00ed v\u00e0 c\u1ea5u tr\u00fac ph\u00e2n b\u1ed5 chi ph\u00ed, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c thay \u0111\u1ed5i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1m n\u0103ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i ph\u1ea1m vi, \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c ho\u1eb7c c\u00e1c s\u00e1ng ki\u1ebfn ti\u1ebft ki\u1ec7m chi ph\u00ed. Vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin chi ph\u00ed ch\u00ednh x\u00e1c d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n v\u00e0 th\u00e0nh c\u00f4ng t\u1ed5ng th\u1ec3 c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ea1o s\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac ph\u00e2n t\u00edch chi ph\u00ed (CBS) mi\u1ec5n ph\u00ed<\/h2>\n