{"id":21739,"date":"2023-12-06T02:53:34","date_gmt":"2023-12-06T02:53:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/sga-la-gi-vai-tro-cua-sga-trong-quan-ly-doanh-nghiep.html"},"modified":"2023-12-22T04:56:02","modified_gmt":"2023-12-21T21:56:02","slug":"sga-la-gi-vai-tro-cua-sga-trong-quan-ly-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/sga-la-gi-vai-tro-cua-sga-trong-quan-ly-doanh-nghiep.html","title":{"rendered":"SG&A l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a SG&A trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p"},"content":{"rendered":"
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<\/figure>\n

SG&A l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

SG&A l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a Selling, General & Administrative Expense, t\u1ea1m d\u1ecbch l\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed chung v\u00e0 chi ph\u00ed qu\u1ea3n tr\u1ecb.<\/p>\n

Chi ph\u00ed SG&A trong b\u00e1o c\u00e1o thu nh\u1eadp l\u00e0 t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed b\u00e1n h\u00e0ng (tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp) v\u00e0 c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh, qu\u1ea3n l\u00fd doanh nghi\u1ec7p (General & Administrative Expense) c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n

Tuy nhi\u00ean, SGA kh\u00f4ng bao g\u1ed3m gi\u00e1 v\u1ed1n (gi\u00e1 th\u00e0nh g\u1ed1c) c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 hay h\u00e0ng h\u00f3a, hay n\u00f3i c\u00e1ch kh\u00e1c, n\u00f3 kh\u00f4ng bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra m\u1ed9t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a.<\/p>\n

SG&A l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00e0 tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m bao g\u1ed3m c\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd.<\/strong><\/p>\n

SG&A l\u00e0 nh\u1eefng lo\u1ea1i chi ph\u00ed n\u1eb1m trong ph\u1ea1m vi chi ph\u00ed chung \u0111\u1ec3 m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 v\u1eadn h\u00e0nh v\u00e0 ho\u1ea1t \u0111\u1ed9ng. C\u00e1c lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh trong SG&A bao g\u1ed3m:<\/p>\n

\u2013 Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean c\u00e1c b\u1ed9 ph\u1eadn (ban \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty, nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n, h\u00e0nh ch\u00ednh, marketing, c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u2026)<\/p>\n

\u2013\u00a0 Chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng Marketing v\u00e0 ti\u1ebfp th\u1ecb, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, ti\u1ec1n hoa h\u1ed3ng, chi ph\u00ed cho nh\u00e2n vi\u00ean \u0111i du l\u1ecbch, ngh\u1ec9 m\u00e1t, gi\u1ea3i tr\u00ed.<\/p>\n

\u2013\u00a0 Ngo\u00e0i ra, c\u00e1c chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, ti\u1ec7n \u00edch, v\u1eadt t\u01b0\u2026 n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh trong chi ph\u00ed SG&A.<\/p>\n

SG&A bao g\u1ed3m c\u00e1c lo\u1ea1i chi ph\u00ed m\u00e0 trong gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS) kh\u00f4ng c\u00f3. Tr\u00ean c\u00e1c b\u00e1o c\u00e1o thu nh\u1eadp, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb doanh thu thu\u1ea7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p (gross margin).<\/p>\n

D\u01b0\u1edbi m\u1ee9c t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, SG&A v\u00e0 b\u1ea5t k\u00ec chi ph\u00ed n\u00e0o kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea. Chi ph\u00ed l\u00e3i vay ho\u1eb7c chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m (R&D) s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh trong SG&A.<\/p>\n

Chi ph\u00ed b\u00e1n h\u00e0ng \u2013 Selling Expenses<\/strong><\/span><\/h3>\n

Trong kinh doanh, chi ph\u00ed b\u00e1n h\u00e0ng g\u1ed3m chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp. Khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n ra \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed kinh doanh tr\u1ef1c ti\u1ebfp, n\u00f3 bao g\u1ed3m c\u1ea3 chi ph\u00ed giao h\u00e0ng, hoa h\u1ed3ng b\u00e1n h\u00e0ng, v\u1eadt t\u01b0 v\u1eadn chuy\u1ec3n h\u00e0ng.<\/p>\n

Chi ph\u00ed b\u00e1n h\u00e0ng gi\u00e1n ti\u1ebfp l\u00e0 chi ph\u00ed x\u1ea3y ra trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 sau khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n ra (chi ph\u00ed sau b\u00e1n h\u00e0ng).<\/p>\n

Nh\u01b0 v\u1eady, chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1n. Chi ph\u00ed gi\u00e1n ti\u1ebfp c\u00f3 th\u1ec3 hi\u1ec3u v\u1ec1 c\u01a1 b\u1ea3n l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111em v\u1ec1 doanh thu cho doanh nghi\u1ec7p.<\/p>\n

Chi ph\u00ed gi\u00e1n ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, chi ph\u00ed \u0111i l\u1ea1i, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, chi ph\u00ed d\u00f9ng \u0111\u1ec3 qu\u1ea3ng c\u00e1o v\u00e0 ti\u1ebfp th\u1ecb s\u1ea3n ph\u1ea9m, t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n\u2026<\/p>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u2013 General & Administrative Expense<\/strong><\/span><\/h3>\n

Chi ph\u00ed G&A \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p, t\u1ee9c l\u00e0 nh\u1eefng chi ph\u00ed m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng h\u1eb1ng ng\u00e0y, \u0111\u1ec3 v\u1eadn h\u00e0nh v\u00e0 t\u1ed5n t\u1ea1i.<\/p>\n

G&A l\u00e0 chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u00e0 n\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp v\u1edbi b\u1ea5t k\u00ec ch\u1ee9c n\u0103ng c\u1ee7a b\u1ed9 ph\u1eadn, ph\u00f2ng ban c\u1ee5 th\u1ec3 n\u00e0o trong c\u00f4ng ty.<\/p>\n

So v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng th\u00ec chi ph\u00ed G&A c\u1ed1 \u0111\u1ecbnh h\u01a1n, ch\u00fang bao g\u1ed3m ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, ph\u01b0\u01a1ng ti\u1ec7n d\u1ecbch v\u1ee5 (thu\u00ea ch\u1ed7 g\u1eedi xe, d\u1ecbch v\u1ee5 v\u1ec7 sinh) b\u1ea3o hi\u1ec3m, c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh kh\u00e1c\u2026 Chi ph\u00ed G&A c\u00f2n bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn nh\u1ea5t \u0111\u1ecbnh, tr\u1eeb c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng ho\u1eb7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a.<\/p>\n

Vai tr\u00f2 c\u1ee7a chi ph\u00ed SG&A l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

V\u1eady SG&A c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong vi\u1ec7c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p? Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed SGA c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o trong vi\u1ec7c t\u0103ng l\u1ee3i nhu\u1eadn?<\/p>\n

Hi\u1ec3u v\u1ec1 chi ph\u00ed SG&A l\u00e0 g\u00ec \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p, v\u00ec n\u00f3 c\u00f3 th\u1ec3 l\u00e0m cho c\u00f4ng ty gia t\u0103ng \u0111i\u1ec3m h\u00f2a v\u1ed1n c\u1ee7a m\u00ecnh, do \u0111\u00f3, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p th\u01b0\u1eddng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd chi ph\u00ed SG&A.<\/p>\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n t\u1ee9c l\u00e0 khi doanh thu t\u1ea1o ra v\u00e0 chi ph\u00ed ph\u00e1t sinh b\u1eb1ng nhau. C\u00e1c doanh nghi\u1ec7p mu\u1ed1n gia t\u0103ng l\u1ee3i nhu\u1eadn th\u00ec \u0111\u00e2y ch\u00ednh l\u00e0 chi ph\u00ed d\u1ec5 d\u00e0ng \u0111i\u1ec1u ch\u1ec9nh nh\u1ea5t. Do \u0111\u00f3, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd th\u01b0\u1eddng t\u00ednh to\u00e1n \u0111\u1ec3 tinh gi\u1ea3m c\u00e1c v\u1ecb tr\u00ed nh\u00e2n vi\u00ean kh\u00f4ng t\u1ea1o ra doanh s\u1ed1 cho c\u00f4ng ty v\u00e0 c\u00e1c v\u1ecb tr\u00ed n\u00e0y khi \u0111\u01b0\u1ee3c tinh gi\u1ea3m c\u0169ng kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng.<\/p>\n

\u00a0Ngo\u00e0i ra, vi\u1ec7c c\u1eaft gi\u1ea3m b\u1edbt c\u00e1c chi ph\u00ed nh\u01b0 ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed, du l\u1ecbch\u2026c\u0169ng \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty nh\u1eafm \u0111\u1ebfn n\u1ebfu n\u00f3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng qu\u00e1 l\u1edbn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c th\u01b0\u01a1ng v\u1ee5 s\u00e1t nh\u1eadp, mua l\u1ea1i khi \u0111\u01b0\u1ee3c di\u1ec5n ra th\u00e0nh c\u00f4ng th\u00ec c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd th\u01b0\u1eddng t\u00ecm c\u00e1ch gi\u1ea3m chi ph\u00ed doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch c\u1eaft gi\u1ea3m c\u00e1c v\u1ecb tr\u00ed nh\u00e2n vi\u00ean\/b\u1ed9 ph\u1eadn d\u01b0 th\u1eeba. Chi ph\u00ed SG&A l\u00e0 khu v\u1ef1c m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd nh\u1eafm \u0111\u1ebfn \u0111\u1ea7u ti\u00ean v\u00e0 d\u1ec5 d\u00e0ng khi h\u1ecd mu\u1ed1n gia t\u0103ng l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch nhanh ch\u00f3ng nh\u1ea5t.<\/p>\n

Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd chi ph\u00ed SG&A gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111\u1ecbnh h\u01b0\u1edbng v\u1ec1 c\u00e1c h\u1ea1ng m\u1ee5c chi ph\u00ed, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh nh\u1eb1m gi\u1ea3m t\u1ed1i \u0111a c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, k\u00e9m hi\u1ec7u qu\u1ea3 \u0111\u1ec3 gia t\u0103ng l\u1ee3i nhu\u1eadn ho\u1eb7c chuy\u1ec3n \u0111\u1ea7u t\u01b0 chi ph\u00ed sang c\u00e1c h\u1ea1ng m\u1ee5c hi\u1ec7u qu\u1ea3 h\u01a1n, \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn cao nh\u1ea5t cho doanh nghi\u1ec7p.<\/p>\n

T\u00ednh to\u00e1n t\u1ef7 l\u1ec7 SG&A<\/strong><\/span><\/h3>\n

\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea1n \u0111ang qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 t\u1ed5ng chi ph\u00ed t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o, b\u1ea1n c\u00f3 th\u1ec3 xem x\u00e9t t\u1ef7 l\u1ec7 b\u00e1n h\u00e0ng SG&A. B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm t\u1ef7 l\u1ec7 n\u00e0y b\u1eb1ng c\u00e1ch chi t\u1ed5ng chi ph\u00ed SG&A cho t\u1ed5ng doanh s\u1ed1 b\u00e1n h\u00e0ng.<\/p>\n

V\u00ed d\u1ee5, c\u00f4ng ty b\u1ea1n d\u00e0nh 50 tri\u1ec7u cho SG&A v\u00e0 t\u1ed5ng doanh thu l\u00e0 200 tri\u1ec7u. T\u1ef7 l\u1ec7 SG&A l\u00e0 1:4. Theo t\u1ef7 l\u1ec7 \u0111\u00f3, \u00bc l\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng s\u1ebd d\u00f9ng \u0111\u1ec3 tr\u1ea3 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed chung v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd.<\/p>\n

Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 ph\u1ea7n n\u00e0o gi\u00fap b\u1ea1n hi\u1ec3u v\u1ec1 SG&A l\u00e0 g\u00ec, vai tr\u00f2 c\u1ee7a SG&A trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ra sao. X\u00e9t v\u1ec1 g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, chi ph\u00ed SG&A th\u1ec3 hi\u1ec7n m\u1ed9t kho\u1ea3n ng\u00e2n s\u00e1ch c\u1ed1 \u0111\u1ecbnh r\u1ea5t l\u1edbn g\u00f3p ph\u1ea7n quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn \u0111\u1ebfn \u0111i\u1ec3m h\u00f2a v\u1ed1n c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n

\u00a0Nguy\u1ec5n L\u00fd<\/strong><\/p>\n

\u00a0<\/p>\n

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

SG&A l\u00e0 g\u00ec? SG&A l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a Selling, General & Administrative Expense, t\u1ea1m d\u1ecbch l\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed chung v\u00e0 chi ph\u00ed qu\u1ea3n tr\u1ecb. Chi ph\u00ed SG&A trong b\u00e1o c\u00e1o thu nh\u1eadp l\u00e0 t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed b\u00e1n h\u00e0ng (tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp) v\u00e0 c\u00e1c chi […]<\/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\/21739"}],"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=21739"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21739\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}