{"id":21689,"date":"2023-12-06T02:51:35","date_gmt":"2023-12-06T02:51:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/fixed-cost-la-gi-tac-dong-cua-fixed-cost-den-loi-nhuan.html"},"modified":"2023-12-22T04:56:00","modified_gmt":"2023-12-21T21:56:00","slug":"fixed-cost-la-gi-tac-dong-cua-fixed-cost-den-loi-nhuan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/fixed-cost-la-gi-tac-dong-cua-fixed-cost-den-loi-nhuan.html","title":{"rendered":"Fixed cost l\u00e0 g\u00ec? T\u00e1c \u0111\u1ed9ng c\u1ee7a fixed cost \u0111\u1ebfn l\u1ee3i nhu\u1eadn"},"content":{"rendered":"
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<\/figure>\n

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i chi ph\u00ed: c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i. V\u1eady chi ph\u00ed bi\u1ebfn \u0111\u1ed1i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 g\u00ec?<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng kho\u1ea3n chi kh\u00f4ng thay \u0111\u1ed5i d\u1ef1a tr\u00ean doanh s\u1ed1 b\u00e1n h\u00e0ng. C\u00f3 ngh\u0129a l\u00e0, ch\u00fang l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 cam k\u1ebft kh\u00f4ng r\u00e0ng bu\u1ed9c v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t.<\/p>\n

Chi ph\u00ed kinh doanh c\u1ed1 \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, ti\u1ec1n thu\u00ea thi\u1ebft b\u1ecb, thu\u00ea xe, thanh to\u00e1n ti\u1ec7n \u00edch, d\u1ecbch v\u1ee5 \u0111i\u1ec7n tho\u1ea1i.<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u00f3 \u00edt ho\u1eb7c kh\u00f4ng thay \u0111\u1ed5i. V\u00ed d\u1ee5, h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 t\u0103ng m\u1ed9t ch\u00fat trong nh\u1eefng th\u00e1ng n\u00f3ng h\u01a1n do s\u1eed d\u1ee5ng m\u00e1y l\u1ea1nh t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n tho\u1ea1i c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 t\u0103ng m\u1ed9t ch\u00fat n\u1ebfu b\u1ea1n b\u1ea5t ng\u1edd t\u00ecm \u0111\u01b0\u1ee3c m\u1ed9t kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf, nh\u01b0ng h\u00e0ng th\u00e1ng, s\u1ebd c\u00f3 \u00edt thay \u0111\u1ed5i.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u00e0 c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. Nh\u1eefng \u0111i\u1ec1u n\u00e0y d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra.<\/p>\n

M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, hoa h\u1ed3ng, thu\u1ebf, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

V\u00ec ch\u00fang thay \u0111\u1ed5i li\u00ean t\u1ee5c v\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n chi cho ch\u00fang kh\u00e1c nhau gi\u1eefa c\u00e1c th\u00e1ng, c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i kh\u00f3 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t h\u01a1n. Ch\u00fang c\u00f3 th\u1ec3 gi\u1ea3m ho\u1eb7c t\u0103ng nhanh ch\u00f3ng, c\u1eaft gi\u1ea3m t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a b\u1ea1n v\u00e0 d\u1eabn \u0111\u1ebfn thua l\u1ed7 nghi\u00eam tr\u1ecdng ho\u1eb7c mang l\u1ea1i l\u1ee3i nhu\u1eadn v\u01b0\u1ee3t tr\u1ed9i cho doanh nghi\u1ec7p.<\/p>\n

\n

\u201cChi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 chi ph\u00ed m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i ch\u1ecbu th\u01b0\u1eddng xuy\u00ean b\u1ea5t k\u1ec3 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t hay doanh thu.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

\u00a0<\/p>\n

C\u00e1ch t\u00ednh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, ch\u1ec9 c\u1ea7n c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u1ea1i v\u1edbi nhau. T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ri\u00eang l\u1ebb.<\/p>\n

T\u1ea1i sao c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i?<\/strong><\/span><\/h2>\n

L\u00e0 m\u1ed9t ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i theo d\u00f5i v\u00e0 hi\u1ec3u c\u00e1c chi ph\u00ed kh\u00e1c nhau thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n

Vi\u1ec7c chia nh\u1ecf c\u00e1c chi ph\u00ed n\u00e0y x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 v\u00e0 h\u1ed7 tr\u1ee3 trong nhi\u1ec1u kh\u00eda c\u1ea1nh kh\u00e1c c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c kinh doanh t\u1ed5ng th\u1ec3. C\u00e1c chi ph\u00ed n\u00e0y c\u0169ng l\u00e0 th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 kh\u00e1c nhau \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng bao g\u1ed3m chi ph\u00ed theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, chi ph\u00ed theo ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed theo quy tr\u00ecnh.<\/p>\n

Ph\u00e2n t\u00edch h\u00f2a v\u1ed1n<\/strong><\/span><\/h3>\n

Hi\u1ec3u chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 g\u00ec r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u00f3 l\u1ee3i cho c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch h\u00f2a v\u1ed1n.<\/p>\n

Kh\u1ed1i l\u01b0\u1ee3ng c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u00f2a v\u1ed1n = chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \/ (gi\u00e1 \u2013 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i)<\/p>\n

Ph\u01b0\u01a1ng tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 cung c\u1ea5p th\u00f4ng tin c\u00f3 gi\u00e1 tr\u1ecb v\u1ec1 gi\u00e1 c\u1ea3 m\u00e0 c\u00f2n c\u00f3 th\u1ec3 gi\u00fap tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi quan tr\u1ecdng kh\u00e1c nh\u01b0 t\u00ednh kh\u1ea3 thi c\u1ee7a vi\u1ec7c m\u1edf r\u1ed9ng theo k\u1ebf ho\u1ea1ch.<\/p>\n

N\u00f3 c\u0169ng c\u00f3 th\u1ec3 cung c\u1ea5p cho c\u00e1c doanh nh\u00e2n, nh\u1eefng ng\u01b0\u1eddi \u0111ang c\u00e2n nh\u1eafc mua m\u1ed9t doanh nghi\u1ec7p nh\u1ecf, th\u00f4ng tin v\u1ec1 l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn. Ph\u01b0\u01a1ng tr\u00ecnh c\u00f3 th\u1ec3 gi\u00fap h\u1ecd t\u00ednh to\u00e1n s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u00e0 s\u1ed1 ti\u1ec1n c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn v\u00e0 quy\u1ebft \u0111\u1ecbnh xem nh\u1eefng con s\u1ed1 n\u00e0y c\u00f3 \u0111\u00e1ng tin hay kh\u00f4ng.<\/p>\n

Quy m\u00f4 n\u1ec1n kinh t\u1ebf<\/strong><\/span><\/h3>\n

S\u1ef1 hi\u1ec3u bi\u1ebft v\u1ec1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh kinh t\u1ebf theo quy m\u00f4. L\u1ee3i th\u1ebf v\u1ec1 chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u00ean th\u1ef1c t\u1ebf l\u00e0 khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng l\u00ean, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00e0n tr\u1ea3i tr\u00ean m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n c\u00e1c m\u1eb7t h\u00e0ng \u0111\u1ea7u ra.<\/p>\n

C\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec1u g\u00f3p ph\u1ea7n cung c\u1ea5p b\u1ee9c tranh r\u00f5 r\u00e0ng v\u1ec1 c\u01a1 c\u1ea5u chi ph\u00ed chung c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh h\u1ee3p l\u00fd v\u1ec1 chi ph\u00ed kinh doanh c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/p>\n

T\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ebfn kh\u1ea3 n\u0103ng sinh l\u1eddi<\/strong><\/span><\/h3>\n

M\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh kinh doanh c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cao, c\u00f3 th\u1ec3 do chi ph\u00ed thi\u1ebft b\u1ecb l\u1edbn ho\u1eb7c y\u00eau c\u1ea7u v\u1ec1 kh\u00f4ng gian, ch\u1eb3ng h\u1ea1n nh\u01b0 ho\u1ea1t \u0111\u1ed9ng in \u1ea5n th\u01b0\u01a1ng m\u1ea1i. Chi ph\u00ed \u0111\u1ec3 mua m\u00e1y m\u00f3c v\u00e0 m\u1eb7t b\u1eb1ng cao, do \u0111\u00f3, c\u00e1c kho\u1ea3n thanh to\u00e1n h\u00e0ng th\u00e1ng s\u1ebd cao cho d\u00f9 doanh nghi\u1ec7p c\u00f3 bao nhi\u00eau c\u00f4ng vi\u1ec7c in \u1ea5n.<\/p>\n

Tuy nhi\u00ean, m\u1ed9t khi doanh nghi\u1ec7p c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cao \u0111\u1ea1t \u0111\u1ebfn \u0111i\u1ec3m h\u00f2a v\u1ed1n, th\u00ec vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1eeb \u0111\u00f3 tr\u1edf \u0111i kh\u00e1 d\u1ec5 d\u00e0ng, v\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u2013 chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u2013 th\u1ea5p h\u01a1n<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p, ch\u1eb3ng h\u1ea1n nh\u01b0 thi\u1ebft k\u1ebf \u0111\u1ed3 h\u1ecda ho\u1eb7c nh\u00e0 t\u01b0 v\u1ea5n b\u00e1n h\u00e0ng, th\u00ec c\u00f3 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cao h\u01a1n.<\/p>\n

Nh\u00ecn chung, c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 nh\u01b0 v\u1eady kh\u00f4ng m\u1ea5t nhi\u1ec1u doanh thu \u0111\u1ec3 h\u00f2a v\u1ed1n, nh\u01b0ng l\u01b0\u1ee3ng l\u1ee3i nhu\u1eadn t\u1ea1o ra sau th\u1eddi \u0111i\u1ec3m \u0111\u00f3 v\u1eabn gi\u1eef nguy\u00ean. L\u1ee3i nhu\u1eadn kh\u00f4ng t\u0103ng v\u1ecdt sau khi t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c trang tr\u1ea3i gi\u1ed1ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kinh doanh c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cao.<\/p>\n

N\u00f3i chung, gi\u1eef chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u1edf m\u1ee9c th\u1ea5p l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh th\u00f4ng minh.<\/p>\n

Hi v\u1ecdng v\u1edbi th\u00f4ng tin tr\u00ean, b\u1ea1n \u0111\u00e3 hi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 g\u00ec \u0111\u1ec3 c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng trong doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/p>\n

Tr\u00e2m Nguy\u1ec5n<\/strong><\/p>\n

\u00a0<\/p>\n

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

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i chi ph\u00ed: c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i. V\u1eady chi ph\u00ed bi\u1ebfn \u0111\u1ed1i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh fixed cost l\u00e0 g\u00ec?<\/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\/21689"}],"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=21689"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21689\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}