{"id":999973423,"date":"2025-05-12T22:53:53","date_gmt":"2025-05-12T15:53:53","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999973423"},"modified":"2026-05-19T15:56:20","modified_gmt":"2026-05-19T08:56:20","slug":"what-is-the-cost-of-goods-sold","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/","title":{"rendered":"What is cost of sales management? Digital solutions to optimize P&amp;L and tax risks."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Manage <a href=\"https:\/\/bizzi.vn\/chi-phi-ban-hang-gom-nhung-gi\/\">cost of sales<\/a> It&#039;s not just about proper accounting. For CFOs and Chief Accountants, the real challenge lies in controlling tax risks, preventing losses from &quot;hidden expenses&quot; (non-trade expenses), and optimizing operating margins. Without a robust control system, businesses not only lose money but also face the risk of being disallowed during tax settlement. This article provides a comprehensive management framework, incorporating automation, to help businesses protect their P&amp;L and maintain sustainable cash flow.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Chi_phi_ban_hang_la_gi_theo_goc_nhin_quan_tri_cua_CFO\" >What are the costs of sales from a CFO&#039;s management perspective?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#7_khoan_muc_chi_phi_ban_hang_cot_loi_theo_Thong_tu_992025TT-BTC_la_gi\" >What are the 7 core selling expense items according to Circular 99\/2025\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Lam_sao_de_bao_ve_chi_phi_ban_hang_truoc_rui_ro_xuat_toan_thue\" >How can I protect my selling expenses against the risk of tax disallowances?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#CFO_lam_gi_de_triet_tieu_diem_mu_trong_chi_phi_ban_hang_Non-trade\" >What can a CFO do to eliminate blind spots in non-trade selling expenses?\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Cach_tu_dong_hoa_quy_trinh_quan_tri_chi_phi_ban_hang_la_gi\" >What are the ways to automate the sales cost management process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Ty_trong_chi_phi_ban_hang_tren_doanh_thu_bao_nhieu_la_hop_ly\" >What is a reasonable ratio of selling expenses to revenue?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Cac_thac_mac_thuong_gap_ve_quan_ly_chi_phi_ban_hang\" >Frequently Asked Questions about Sales Cost Management\u00a0<\/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:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Hach_toan_chi_phi_hang_khuyen_mai_khong_thu_tien_vao_TK_641_the_nao\" >How should the cost of promotional goods (which are not sold) be accounted for in account 641?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Khoan_chi_hoa_hong_moi_gioi_cho_ca_nhan_khong_co_hoa_don_co_hop_le_khong\" >Are brokerage commission payments to individuals without invoices valid?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Le_phi_mon_bai_co_phai_chi_phi_ban_hang_khong\" >Is the business license fee considered a selling expense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Chi_phi_ban_hang_co_duoc_tinh_vao_gia_von_khong\" >Are selling expenses included in the cost of goods sold?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Luong_nhan_vien_ban_hang_hach_toan_the_nao\" >How are sales staff salaries accounted for?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Tieu_thuc_phan_bo_chi_phi_ban_hang_chung_la_gi\" >What are the criteria for allocating general selling expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Su_khac_biet_giua_TK_641_va_TK_642_la_gi\" >What is the difference between account 641 and account 642?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-goods-sold\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_ban_hang_la_gi_theo_goc_nhin_quan_tri_cua_CFO\"><\/span><b>What are the costs of sales from a CFO&#039;s management perspective?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Cost of goods sold includes all expenses incurred during the sale of products, recorded in account 641 and transferred to account 911 at the end of the period to determine business results. However, from a CFO&#039;s management perspective, this is not just an accounting expense but a variable that directly affects the operating profit margin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In financial terms, selling expenses fall under the Opex category and do not create long-term assets. This means that if these expenses do not generate corresponding revenue, they will directly &quot;erode&quot; profits. The core management formula clearly demonstrates this:<\/span><\/p>\n<p><b>Operating Margin = Gross Profit \u2013 (Selling Expenses + Administrative Expenses)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, for the CFO, the challenge is not &quot;accurate recording,&quot; but &quot;effective control&quot;: every dollar spent must be traceable, legitimate, and contribute to revenue growth.<\/span><\/p>\n<figure id=\"attachment_999980780\" aria-describedby=\"caption-attachment-999980780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980780\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2.jpg\" alt=\"What is sales cost management?\" width=\"1200\" height=\"667\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2.jpg 1800w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2-300x167.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2-1024x569.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2-768x427.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2-1536x853.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-2-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980780\" class=\"wp-caption-text\">From a CFO&#039;s management perspective, the cost of goods sold is not just an accounting expense but a variable that directly impacts the operating profit margin.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"7_khoan_muc_chi_phi_ban_hang_cot_loi_theo_Thong_tu_992025TT-BTC_la_gi\"><\/span><b>What are the 7 core selling expense items according to Circular 99\/2025\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to current regulations, selling expenses are classified into 7 main groups (corresponding to 7 level 2 accounts) in account 641, including: employee expenses, packaging materials, tools and equipment, depreciation of fixed assets, <\/span><b>taxes, fees, charges<\/b><span style=\"font-weight: 400;\">, outsourced services and other cash expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Each group represents a specific expenditure line in the sales operation. For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employee costs (6411):<\/b><span style=\"font-weight: 400;\"> This includes salaries, wages, and insurance contributions (social insurance, health insurance, unemployment insurance, etc.) for the sales team.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Taxes, fees, and charges (6415):<\/b><span style=\"font-weight: 400;\"> This reflects expenses directly related to the sales department, such as rent for the storefront. <\/span><i><span style=\"font-weight: 400;\">(This is a new point according to Circular 99).<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Outsourced service costs (6417):<\/b><span style=\"font-weight: 400;\"> These costs typically include commissions for agents, advertising, transportation, or warehouse rentals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other cash expenses (6418):<\/b><span style=\"font-weight: 400;\"> This includes entertaining clients in the sales department, organizing customer conferences, or making sales presentations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accurate classification according to the new standards not only ensures legal compliance for financial reporting but also provides a clean data set. This is a core foundation for CFOs to analyze profitability performance and optimize OPEX by store, distribution channel, or marketing campaign.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_bao_ve_chi_phi_ban_hang_truoc_rui_ro_xuat_toan_thue\"><\/span><b>How can I protect my selling expenses against the risk of tax disallowances?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For a sales expense to be accepted during tax settlement, a business must simultaneously meet three conditions: it must be directly related to business operations, have complete and legitimate invoices and supporting documents, and be a non-cash payment transaction of 5 million VND or more.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It&#039;s important to note that &quot;correct accounting&quot; does not equate to &quot;correct tax.&quot; Many businesses record expenses fully in their books but still have them disallowed due to lack of supporting documentation or the use of invalid invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, the two highest-risk expense categories are brokerage commissions and entertainment expenses. These are expenses that are easily disallowed due to lack of contracts, internal regulations, or evidence of their connection to revenue. When disallowed, businesses not only lose the expenses but also face retroactive corporate income tax (CIT) collection, directly impacting net profit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"CFO_lam_gi_de_triet_tieu_diem_mu_trong_chi_phi_ban_hang_Non-trade\"><\/span><b>What can a CFO do to eliminate blind spots in non-trade selling expenses?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Non-trade expenses include items such as marketing, POSM (Point of Sale Materials), customer conferences, and entertainment. These expenses are not directly related to goods but account for a large proportion of costs and are the most difficult to control.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The biggest problem lies in the fact that departments like Sales or Marketing often have scattered spending, lacking centralized budget control. This leads to budget overruns, duplicate payments, or even fictitious expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To address this, the CFO needs to establish three layers of control:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Departmental budget allocations are set at the beginning of the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent electronic approval process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-payment reconciliation mechanism<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When implementing a system like this... <a href=\"https:\/\/bizzi.vn\/quan-ly-chi-phi\/\">Bizzi Expense<\/a>The entire process is digitized. Each spending request is automatically checked against the remaining budget, helping businesses prevent budget overruns at the source instead of dealing with post-audits.<\/span><\/p>\n<figure id=\"attachment_999980781\" aria-describedby=\"caption-attachment-999980781\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980781\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4.png\" alt=\"What is sales cost management?\" width=\"1200\" height=\"759\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4.png 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4-300x190.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4-1024x648.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4-768x486.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4-1536x972.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/quan-tri-chi-phi-ban-hang-la-gi-4-18x12.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980781\" class=\"wp-caption-text\">Bizzi fully tracks the entire processing flow \u2013 for auditing and post-audit purposes.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tu_dong_hoa_quy_trinh_quan_tri_chi_phi_ban_hang_la_gi\"><\/span><b>What are the ways to automate the sales cost management process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Automating sales cost management involves the application of <a href=\"https:\/\/bizzi.vn\/rpa-ke-toan-la-gi\/\">RPA<\/a> and AI to completely replace manual data entry, from collecting invoices to reconciliation and accounting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the traditional model, accountants have to process hundreds to thousands of invoices each month, from shipping fees to entertainment expenses. This is not only time-consuming but also prone to errors and slows down the closing process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With automation, the process is transformed into a &quot;zero-touch&quot; form:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was automatically collected from email.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AI extracts data in seconds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The system checks the validity of the tax authority&#039;s records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data is pushed directly into the ERP system.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi Bot and Bizzi Expense play a central role in this flow, helping businesses reduce processing time by up to 80% and ensuring clean data before accounting entries. More importantly, CFOs can track expenses in real time instead of waiting for end-of-month reports.<\/span><\/p>\n<figure id=\"attachment_999980755\" aria-describedby=\"caption-attachment-999980755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980755\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don-.png\" alt=\"What is sales cost management?\" width=\"1200\" height=\"723\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don-.png 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don--300x181.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don--1024x617.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don--768x463.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don--1536x926.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/05\/trich-xuat-du-lieu-hoa-don--18x12.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980755\" class=\"wp-caption-text\">Bizzi Bot automatically performs intelligent 3-way verification of invoices, purchase orders, and warehouse receipts.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ty_trong_chi_phi_ban_hang_tren_doanh_thu_bao_nhieu_la_hop_ly\"><\/span><b>What is a reasonable ratio of selling expenses to revenue?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There isn&#039;t a fixed ratio for every business, but common benchmarks show:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FMCG industry: approximately 10% \u2013 20% due to high marketing and promotional costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce: may be higher due to advertising and logistics costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B2B production: typically ranges from 5% to 10%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This index is calculated using the following formula:<\/span><\/p>\n<p><b>Selling expense ratio = (Selling expenses \/ Net revenue) x 100%<\/b><\/p>\n<p><span style=\"font-weight: 400;\">For CFOs, tracking this metric across each sales channel or campaign helps assess investment effectiveness and adjust budgets promptly. If the rate increases but revenue doesn&#039;t increase proportionally, it&#039;s a warning sign of operational inefficiency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thac_mac_thuong_gap_ve_quan_ly_chi_phi_ban_hang\"><\/span><b>Frequently Asked Questions about Sales Cost Management\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Managing sales expenses (Account 641\/6421) involves controlling actual expenses incurred (staff, packaging, transportation, advertising, warranty) to get goods to consumers, in order to optimize profits. Frequently asked questions include: <\/span><span style=\"font-weight: 400;\">Distinguishing costs, accurate accounting methods, optimizing online\/offline costs, and accounting regulations.<\/span><span style=\"font-weight: 400;\">This helps businesses cut unnecessary costs and increase business efficiency.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_hang_khuyen_mai_khong_thu_tien_vao_TK_641_the_nao\"><\/span><b>How should the cost of promotional goods (which are not sold) be accounted for in account 641?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the program is properly registered, record a debit to account 641 and a credit to account 156. If it is not registered, output VAT must be declared as a regular sale to avoid the risk of retroactive tax collection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_hoa_hong_moi_gioi_cho_ca_nhan_khong_co_hoa_don_co_hop_le_khong\"><\/span><b>Are brokerage commission payments to individuals without invoices valid?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is still valid if there is a brokerage contract, a personal income tax withholding certificate (form 10%), and complete payment documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_co_phai_chi_phi_ban_hang_khong\"><\/span><b>Is the business license fee considered a selling expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. This amount is considered a business management expense and is accounted for in account 642.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_ban_hang_co_duoc_tinh_vao_gia_von_khong\"><\/span><b>Are selling expenses included in the cost of goods sold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Cost of goods sold (Account 632) only includes the costs of the product&#039;s components; selling expenses are incurred after the production process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luong_nhan_vien_ban_hang_hach_toan_the_nao\"><\/span><b>How are sales staff salaries accounted for?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All salaries and salary-related deductions for sales staff are recorded in account 6411.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_thuc_phan_bo_chi_phi_ban_hang_chung_la_gi\"><\/span><b>What are the criteria for allocating general selling expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Typically, management reports are based on the direct revenue or expenses of each branch to ensure fairness.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_TK_641_va_TK_642_la_gi\"><\/span><b>What is the difference between account 641 and account 642?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Account 641 reflects the costs of sales services, while Account 642 relates to the general management of the business such as accounting, human resources, and administration.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Managing sales expenses is no longer a simple accounting task but has become a core financial strategy. Without careful control, these expenses can erode profits, cause budget losses, and create significant risks during tax settlements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi&#039;s article clarified three crucial layers of management: understanding the true nature of costs, controlling tax risks, and applying automation to eliminate human error. In the context of increasingly expanding businesses, maintaining manual processes is no longer appropriate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Solutions like Bizzi help CFOs establish an end-to-end sales cost control system: from invoice collection, validity verification, reconciliation to ERP accounting. This is not only a tool for optimizing operations but also a &quot;shield&quot; protecting the company&#039;s P&amp;L and cash flow in the long term.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">To receive advice on effective corporate financial management solutions, schedule an appointment with Bizzi here: <\/span><\/i><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><i><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/i><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Qu\u1ea3n l\u00fd chi ph\u00ed b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ghi nh\u1eadn h\u1ee3p l\u1ec7. \u0110\u1ed1i v\u1edbi CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00e1ch th\u1ee9c th\u1ef1c&#8230;<\/p>","protected":false},"author":57,"featured_media":999973424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999973423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999973423"}],"version-history":[{"count":8,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973423\/revisions"}],"predecessor-version":[{"id":999980890,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973423\/revisions\/999980890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999973424"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999973423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999973423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999973423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}