{"id":21557,"date":"2023-12-06T02:46:40","date_gmt":"2023-12-06T02:46:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-variable-cost-la-gi-va-cac-loai-pho-bien.html"},"modified":"2023-12-22T04:55:34","modified_gmt":"2023-12-21T21:55:34","slug":"chi-phi-bien-doi-variable-cost-la-gi-va-cac-loai-pho-bien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-variable-cost-la-gi-va-cac-loai-pho-bien.html","title":{"rendered":"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i variable cost l\u00e0 g\u00ec v\u00e0 c\u00e1c lo\u1ea1i ph\u1ed5 bi\u1ebfn"},"content":{"rendered":"
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<\/figure>\n

Variable cost l\u00e0 g\u00ec<\/strong>? V\u00ec sao g\u1ecdi l\u00e0 variable cost v\u00e0 c\u00f3 c\u00e1c d\u1ea1ng variable cost n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u ngay sau \u0111\u00e2y nh\u00e9.<\/p>\n

Variable cost l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Trong t\u00e0i ch\u00ednh c\u00f3 r\u1ea5t nhi\u1ec1u kh\u00e1i ni\u1ec7m m\u00e0 \u0111\u00f4i khi ch\u1ec9 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u1edbi n\u1eafm r\u00f5 nh\u1ea5t. M\u1ed9t trong kh\u00e1i ni\u1ec7m \u0111\u00f3 l\u00e0 variable cost.<\/p>\n

Variable cost \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u1ebfn ph\u00ed hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed thay \u0111\u1ed5i. Bi\u1ebfn ph\u00ed ch\u00ednh l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh t\u1ea1o ra m\u1ed9t s\u1ea3n ph\u1ea9m nh\u01b0 nguy\u00ean li\u1ec7u, chi ph\u00ed c\u00f4ng nh\u00e2n, bao b\u00ec, chi ph\u00ed s\u1ea3n xu\u1ea5t\u2026 Bi\u1ebfn ph\u00ed s\u1ebd thay \u0111\u1ed5i khi quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i.<\/p>\n

T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra. V\u00ec th\u1ebf, bi\u1ebfn ph\u00ed \u0111\u01b0\u1ee3c coi c\u00f3 t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Quy m\u00f4 gi\u1ea3m th\u01b0\u1eddng bi\u1ebfn ph\u00ed s\u1ebd gi\u1ea3m, ng\u01b0\u1ee3c l\u1ea1i quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng t\u0103ng th\u00ec bi\u1ebfn ph\u00ed s\u1ebd t\u0103ng d\u1ea7n.<\/p>\n

Chi ph\u00ed n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p \u201cc\u00e2n \u0111o\u201d hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p, \u0111i\u1ec3m h\u00f2a v\u1ed1n, \u0111i\u1ec3m l\u1ed7, l\u00e3i c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p s\u1ebd r\u1eddi b\u1ecf th\u1ecb tr\u01b0\u1eddng n\u1ebfu trong ng\u1eafn h\u1ea1n h\u1ecd kh\u00f4ng ki\u1ebfm \u0111\u1ee7 t\u1ed5ng doanh thu \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n

N\u1ebfu doanh thu d\u01b0\u01a1ng sau khi tr\u1eeb \u0111i chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 ph\u1ea7n t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t duy tr\u00ec m\u1eb7c d\u00f9 c\u00f3 th\u1ec3 cu\u1ed1i c\u00f9ng doanh nghi\u1ec7p v\u1eabn l\u00e0 l\u1ed7. Nh\u01b0ng l\u1ed7 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cl\u1ed7 t\u1ea1m th\u1eddi\u201d m\u00e0 nh\u1eefng doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p ph\u1ea3i ch\u1ea5p nh\u1eadn ho\u1eb7c trong \u0111i\u1ec1u ki\u1ec7n \u1ea3nh h\u01b0\u1edfng kh\u00e1ch quan do t\u00e1c \u0111\u1ed9ng m\u1ea1nh t\u1eeb th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi bi\u1ebfn ph\u00ed ch\u00ednh l\u00e0 \u0111\u1ecbnh ph\u00ed, hay c\u00f2n g\u1ecdi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. Ngo\u00e0i ra, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n c\u0169ng l\u00e0 kh\u00e1i ni\u1ec7m th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c nh\u1eafc c\u00f9ng v\u1edbi \u0111\u1ecbnh ph\u00ed.<\/p>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c chia trung b\u00ecnh ph\u00e1t sinh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m khi m\u1ed9t c\u00f4ng ty tham gia v\u00e0o s\u1ea3n xu\u1ea5t ng\u1eafn h\u1ea1n. Bi\u1ebfn ph\u00ed b\u00ecnh qu\u00e2n khi k\u1ebft h\u1ee3p v\u1edbi gi\u00e1 c\u1ea3, s\u1ebd l\u00e0 ch\u1ec9 s\u1ed1 gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n n\u00ean ng\u1eebng hay ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t.<\/p>\n

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\u201cN\u1ebfu \u0111\u01b0\u1ee3c h\u1ecfi variable cost l\u00e0 g\u00ec, b\u1ea1n c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi ngay \u0111\u00f3 l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ee7a c\u00f4ng ty thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng ty s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

\u00a0<\/strong>
Ph\u00e2n lo\u1ea1i variable cost<\/strong><\/span><\/h2>\n

Co\u0301 nhi\u00ea\u0300u d\u1ea1ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i kha\u0301c nhau. V\u1eady c\u00e1c lo\u1ea1i variable cost l\u00e0 g\u00ec?<\/p>\n

Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh<\/strong><\/p>\n

Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh la\u0300 chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i t\u1ec9 l\u1eb9\u0302 thu\u1ea1\u0302n v\u01a1\u0301i m\u01b0\u0301c \u0111\u1ecd\u0302, quy m\u00f4, hoa\u0323t \u0111\u1ecd\u0302ng v\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t. N\u00f3 bao g\u1ed3m ca\u0301c chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 lao \u0111\u1ecd\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p\u2026<\/p>\n

Vi\u0301 du\u0323, chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u cho vi\u1ec7c l\u00e0m ra m\u1ed9t h\u0169 kem d\u01b0\u1ee1ng da c\u1ee7a c\u00f4ng ty m\u1ef9 ph\u1ea9m la\u0300 m\u1ecd\u0302t da\u0323ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh.\u00a0<\/p>\n

Gia\u0309 s\u01b0\u0309 chi phi\u0301 nguye\u0302n li\u1eb9\u0302u bi\u0300nh qua\u0302n cho h\u0169 kem ch\u1ed1ng n\u1eafng l\u00e0 300.000 \u0111\u00f4\u0300ng th\u00ec chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u se\u0303 thay \u0111\u1ed5i tuy\u00ea\u0301n ti\u0301nh theo s\u00f4\u0301 lu\u031b\u01a1\u0323ng h\u0169 kem n\u00e0y \u0111u\u031b\u01a1\u0323c ba\u0301n cho kha\u0301ch ha\u0300ng.\u00a0Chu\u0301ng ta d\u00ea\u0303 da\u0300ng th\u00e2\u0301y r\u0103\u0300ng, khi s\u00f4\u0301 lu\u031b\u01a1\u0323ng h\u0169 m\u1ef9 ph\u1ea9m ta\u0306ng le\u0302n g\u00e2\u0301p \u0111o\u0302i, t\u01b0\u0300 1.000 chi\u00ea\u0301c \u0111\u00ea\u0301n 2.000 th\u00ec t\u00f4\u0309ng chi phi\u0301 nguye\u0302n li\u1eb9\u0302u cu\u0303ng ta\u0306ng g\u00e2\u0301p \u0111o\u0302i.<\/p>\n

Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i c\u00e2\u0301p b\u1ea1\u0302c<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 d\u1ea1ng chi phi\u0301 khi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng, s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i r\u00f5 r\u1ec7t. N\u00f3 bao g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 lao \u0111\u1ecd\u0302ng gia\u0301n ti\u00ea\u0301p, chi phi\u0301 ba\u0309o tri\u0300 ma\u0301y\u2026 V\u00ed d\u1ee5 nh\u01b0 v\u00ec m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, m\u00e1y m\u00f3c ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng c\u00f4ng su\u1ea5t cao h\u01a1n, c\u00f4ng nh\u00e2n ph\u1ea3i t\u0103ng ca, th\u1eadm ch\u00ed thu\u00ea th\u00eam c\u00f4ng nh\u00e2n\u2026<\/p>\n

Loa\u0323i chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i na\u0300y kho\u0302ng thay \u0111\u00f4\u0309i khi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng, quy m\u00f4 nh\u1ecf kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 t\u1ea1o ra nh\u1eefng t\u00e1c \u0111\u1ed9ng l\u1edbn.<\/p>\n

Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i da\u0323ng cong<\/strong><\/p>\n

Ngo\u00e0i nh\u1eefng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y r\u00f5 th\u00ec c\u0169ng c\u00f3 m\u1ed9t chi ph\u00ed kh\u00f4ng th\u1ec3 hi\u1ec7n quan h\u1ec7 tuy\u1ebfn t\u00ednh gi\u1eefa chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t. Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i d\u1ea1ng cong.<\/p>\n

V\u00ec th\u1ebf, doanh nghi\u1ec7p c\u1ea7n th\u1eadn tr\u1ecdng xem x\u00e9t \u0111\u1ec3 c\u00f3 th\u1ec3 quy chi ph\u00ed n\u00e0y v\u00e0o t\u1eebng d\u1ea1ng ch\u00ednh x\u00e1c, gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c th\u1ef1c tr\u1ea1ng kinh doanh \u0111\u1ed3ng th\u1eddi c\u00f3 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n

Ph\u00e2n bi\u1ec7t chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn ph\u00ed<\/strong><\/p>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u1edbi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh n\u1eb1m ngay \u1edf b\u1ea3n ch\u1ea5t c\u1ee7a hai t\u1eeb \u201cbi\u1ebfn \u0111\u1ed5i\u201d v\u00e0 \u201cc\u1ed1 \u0111\u1ecbnh\u201d.\u00a0Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u01b0 \u0111\u00e3 n\u00f3i l\u00e0 chi ph\u00ed ph\u00e1t sinh c\u1ed1 \u0111\u1ecbnh t\u1eeb khi c\u00f4ng ty th\u00e0nh l\u1eadp, th\u1eadm ch\u00ed ch\u01b0a \u0111i v\u00e0o s\u1ea3n xu\u1ea5t. N\u00f3 bao g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 ti\u1ec1n thu\u00ea nh\u00e0, ti\u1ec1n tr\u1ea3 hao m\u00f2n c\u00e1c \u0111\u1ed3 d\u00f9ng, m\u00e1y m\u00f3c, v\u0103n ph\u00f2ng, ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n, b\u1ea3o hi\u1ec3m\u2026<\/p>\n

M\u1ed9t c\u00f4ng ty c\u00f3 b\u00e1n h\u00e0ng hay kh\u00f4ng, b\u00e1n \u0111\u01b0\u1ee3c nhi\u1ec1u hay b\u00e1n \u0111\u01b0\u1ee3c \u00edt th\u00ec h\u1ecd \u0111\u1ec1u ph\u1ea3i tr\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. K\u1ec3 c\u1ea3 khi c\u00f4ng ty \u0111\u00f3 d\u1eebng ho\u1ea1t \u0111\u1ed9ng m\u00e0 ch\u01b0a th\u00f4ng b\u00e1o gi\u1ea3i th\u1ec3 th\u00ec h\u1ecd v\u1eabn ph\u1ea3i tr\u1ea3 m\u1ed9t s\u1ed1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. B\u1ea5t k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, doanh thu l\u00e0 bao nhi\u00eau th\u00ec chi ph\u00ed n\u00e0y v\u1eabn l\u00e0 c\u1ed1 \u0111\u1ecbnh, n\u00f3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian nh\u01b0ng n\u00f3 kh\u00f4ng li\u00ean quan \u0111\u1ebfn quy m\u00f4 s\u1ea3n xu\u1ea5t.<\/p>\n

Trong khi \u0111\u00f3 th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u1ea1i thay \u0111\u1ed5i khi quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i. Khi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t t\u0103ng th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u0103ng, khi d\u1eebng s\u1ea3n xu\u1ea5t th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i kh\u00f4ng ph\u00e1t sinh. B\u1edfi t\u0103ng quy m\u00f4 s\u1ea3n xu\u1ea5t t\u1ee9c ph\u1ea3i t\u0103ng nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, t\u0103ng nh\u00e2n c\u00f4ng, t\u0103ng c\u00f4ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng m\u00e1y m\u00f3c. S\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra t\u0103ng th\u00ec hoa h\u1ed3ng cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng c\u0169ng t\u0103ng, chi ph\u00ed b\u00e1n h\u00e0ng c\u0169ng t\u0103ng.<\/p>\n

V\u1ec1 vi\u1ec7c ph\u00e1t sinh chi ph\u00ed, hai lo\u1ea1i chi ph\u00ed n\u00e0y c\u0169ng kh\u00e1c nhau. Chi phi c\u1ed1 \u0111\u1ecbnh sau khi \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn s\u1ebd kh\u00f4ng thay \u0111\u1ed5i trong th\u1eddi gian d\u00e0i, v\u1eabn ph\u00e1t sinh chi ph\u00ed k\u1ec3 c\u1ea3 c\u00f4ng ty t\u1ea1m th\u1eddi d\u1eebng ho\u1ea1t \u0111\u00f4ng. Nh\u01b0ng bi\u1ebfn ph\u00ed th\u00ec c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo ng\u00e0y v\u00e0 ch\u1ec9 ph\u00e1t sinh khi c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng. Khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng n\u00e0o th\u00ec kh\u00f4ng c\u00f3 bi\u1ebfn ph\u00ed.\u00a0<\/p>\n

Nh\u00ecn chung, chi ph\u00ed l\u00e0 y\u1ebfu t\u1ed1 ch\u00ednh \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u1ed5ng l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, d\u1eabu n\u00f3 l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay l\u00e0 bi\u1ebfn ph\u00ed. B\u1ea1n kh\u00f4ng th\u1ec3 xem nh\u1eb9 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, ch\u1ec9 quan t\u00e2m t\u1edbi bi\u1ebfn ph\u00ed ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

Ch\u1ec9 khi x\u00e1c \u0111\u1ecbnh th\u1eadt chu\u1ea9n c\u1ea3 hai d\u1ea1ng chi ph\u00ed n\u00e0y, ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n t\u00e0i ch\u00ednh v\u00e0 c\u00f3 ho\u1ea1ch \u0111\u1ecbnh r\u00f5 r\u00e0ng th\u00ec doanh nghi\u1ec7p m\u1edbi c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i l\u00e2u d\u00e0i. B\u1ea3n th\u00e2n ch\u1ee7 doanh nghi\u1ec7p t\u1eeb vi\u1ec7c nh\u00ecn chi ph\u00ed c\u0169ng hi\u1ec3u r\u00f5 b\u1ee9c tranh kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 th\u00f4ng tin c\u01a1 b\u1ea3n gi\u00fap b\u1ea1n hi\u1ec3u th\u00eam kh\u00e1i ni\u1ec7m variable cost l\u00e0 g\u00ec, c\u00e1c lo\u1ea1i bi\u1ebfn ph\u00ed c\u0169ng nh\u01b0 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed. Hi v\u1ecdng v\u1edbi chia s\u1ebb n\u00e0y s\u1ebd gi\u00fap b\u1ea1n ki\u1ec3m so\u00e1t ch\u1ee7 \u0111\u1ed9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Nguy\u1ec5n L\u00fd<\/strong><\/p>\n

\u00a0<\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Variable cost l\u00e0 g\u00ec<\/strong>? V\u00ec sao g\u1ecdi l\u00e0 variable cost v\u00e0 c\u00f3 c\u00e1c d\u1ea1ng variable cost n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u ngay sau \u0111\u00e2y nh\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21557"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21557"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21557\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}