{"id":22735,"date":"2023-12-06T05:20:41","date_gmt":"2023-12-06T05:20:41","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ky-thuat-tiet-kiem-chi-phi.html"},"modified":"2023-12-22T08:10:22","modified_gmt":"2023-12-22T01:10:22","slug":"ky-thuat-tiet-kiem-chi-phi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ky-thuat-tiet-kiem-chi-phi.html","title":{"rendered":"K\u1ef9 thu\u1eadt ti\u1ebft ki\u1ec7m chi ph\u00ed"},"content":{"rendered":"
\n

M\u1ee5c \u0111\u00edch cu\u1ed1i c\u00f9ng trong kinh doanh \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec doanh nghi\u1ec7p n\u00e0o l\u00e0 t\u1ea1o ra l\u1ee3i nhu\u1eadn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Tuy nhi\u00ean, tr\u01b0\u1edbc khi t\u1ea1o ra \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed1n r\u1ea5t nhi\u1ec1u chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u00ednh v\u00ec v\u1eady, ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c c\u00e0ng nhi\u1ec1u chi ph\u00ed, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ebd c\u00e0ng t\u0103ng l\u00ean, v\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u1ebd ti\u1ebfn d\u1ea7n \u0111\u1ebfn m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n

1. Gi\u1ea3m b\u1edbt chi ph\u00ed trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng<\/strong><\/span><\/h2>\n

Gi\u1eef c\u00e1c chi ph\u00ed \u1edf m\u1ee9c trung b\u00ecnh c\u1ee7a ng\u00e0nh<\/em><\/strong><\/span><\/h3>\n

C\u00f3 r\u1ea5t nhi\u1ec1u b\u00e0i ph\u00e2n t\u00edch tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u01b0a ra c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh trung b\u00ecnh c\u1ee7a ng\u00e0nh c\u00f4ng nghi\u1ec7p h\u00e0ng n\u0103m ho\u1eb7c \u0111\u1ecbnh k\u00ec. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu th\u1eadp ho\u1eb7c mua l\u1ea1i. C\u00e1c hi\u1ec7p h\u1ed9i kinh doanh c\u0169ng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m cung c\u1ea5p c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh trung b\u00ecnh cho c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a m\u00ecnh.<\/p>\n

So s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh cho ph\u00e9p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh nh\u1eefng y\u1ebfu t\u1ed1 chi ph\u00ed b\u1ea5t h\u1ee3p l\u00ed so v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c trong c\u00f9ng ng\u00e0nh. Gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng chi ph\u00ed n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u0103ng s\u1ee9c c\u1ea1nh tranh.<\/p>\n

X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi\u1ebfm nhi\u1ec1u chi ph\u00ed nh\u1ea5t<\/em><\/strong><\/span><\/h3>\n

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ec3 nh\u1eadn ra c\u00e1c c\u01a1 h\u1ed9i gi\u1ea3m b\u1edbt chi ph\u00ed. Nh\u1eefng n\u01a1i c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc h\u1ebft l\u00e0 nh\u1eefng kho\u1ea3n chi\u1ebfm t\u1ec9 l\u1ec7 cao nh\u1ea5t so v\u1edbi doanh s\u1ed1 b\u00e1n h\u00e0ng — \u0111\u00e2y th\u01b0\u1eddng l\u00e0 chi ph\u00ed h\u00e0ng b\u00e1n. V\u00ed d\u1ee5, n\u1ebfu chi ph\u00ed h\u00e0ng b\u00e1n chi\u1ebfm 50% doanh s\u1ed1 b\u00e1n, gi\u1ea3m \u0111\u01b0\u1ee3c 10% chi ph\u00ed n\u00e0y s\u1ebd khi\u1ebfn t\u1ed5ng chi ph\u00ed gi\u1ea3m \u0111\u01b0\u1ee3c 5%. C\u00f3 th\u1ec3 so s\u00e1nh v\u1edbi m\u1ed9t s\u1ed1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong ho\u1ea1t \u0111\u1ed9ng nh\u01b0 chi ph\u00ed l\u00e3i vay, ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, chi ph\u00ed kh\u1ea5u hao, th\u01b0\u1eddng chi\u1ebfm t\u1eeb 5 – 10% doanh s\u1ed1 b\u00e1n h\u00e0ng. N\u1ebfu doanh nghi\u1ec7p gi\u1ea3m 10% chi ph\u00ed c\u1ee7a nh\u1eefng kho\u1ea3n n\u00e0y, th\u00ec t\u1ed5ng chi ph\u00ed ch\u1ec9 gi\u1ea3m \u0111\u01b0\u1ee3c 1%. V\u00ec v\u1eady vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n m\u1ee5c t\u1ed1n chi ph\u00ed nh\u1ea5t s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u00e2n b\u1ed5 th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c v\u00e0o vi\u1ec7c gi\u1ea3m chi ph\u00ed sao cho hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n

Nh\u00f3m mua h\u00e0ng<\/em><\/strong><\/span><\/h3>\n

Tr\u00ean th\u1ecb tr\u01b0\u1eddng ph\u1ea7n l\u1edbn l\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (c\u00f3 r\u1ea5t \u00edt c\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn) v\u00ec v\u1eady c\u00e1c doanh nghi\u1ec7p v\u1edbi quy m\u00f4 nh\u01b0 v\u1eady kh\u00f3 c\u00f3 th\u1ec3 mua \u0111\u01b0\u1ee3c h\u00e0ng chi\u1ebft kh\u1ea5u do s\u1ed1 l\u01b0\u1ee3ng mua ch\u01b0a \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ed9 l\u1edbn y\u00eau c\u1ea7u. M\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 gi\u1ea3m chi ph\u00ed mua h\u00e0ng \u0111\u00f3 l\u00e0 tham gia ho\u1eb7c t\u1ea1o ra c\u00e1c nh\u00f3m mua h\u00e0ng c\u00f9ng v\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 c\u00f9ng mua nh\u1eefng s\u1ea3n ph\u1ea9m gi\u1ed1ng nhau (c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u1ea1nh tranh tr\u1ef1c ti\u1ebfp v\u1edbi nhau). Bi\u1ec7n ph\u00e1p n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p mua \u0111\u01b0\u1ee3c h\u00e0ng chi\u1ebft kh\u1ea5u do mua v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn m\u00e0 c\u00f3 th\u1ec3 l\u1ea1i ch\u1ecdn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m t\u1ed1t h\u01a1n.<\/p>\n

H\u00e0ng t\u1ed3n kho<\/em><\/strong><\/span><\/h3>\n

H\u00e0ng t\u1ed3n kho (bao g\u1ed3m: nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, h\u00e0ng \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, h\u00e0ng th\u00e0nh ph\u1ea9m) c\u00f3 m\u1ed9t s\u1ed1 chi ph\u00ed li\u00ean quan ngo\u00e0i gi\u00e1 mua v\u00e0o \u0111\u01a1n thu\u1ea7n. N\u1ebfu l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng m\u00e0 doanh s\u1ed1 b\u00e1n v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec, th\u00ec s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1ed1t \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/p>\n

Ch\u1ec9 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t th\u01b0\u1edbc \u0111o hi\u1ec7u qu\u1ea3 m\u1ed1i quan h\u1ec7 gi\u1eefa h\u00e0ng t\u1ed3n kho v\u00e0 doanh s\u1ed1 b\u00e1n. Ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/p>\n

\u00a0<\/p>\n

– Ch\u1ec9 s\u1ed1 cao th\u01b0\u1eddng c\u00f3 ngh\u0129a r\u1eb1ng doanh nghi\u1ec7p b\u00e1n h\u00e0ng t\u1ed1t v\u00e0 s\u1eed d\u1ee5ng h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3. Tuy nhi\u00ean, ch\u1ec9 s\u1ed1 cao c\u0169ng c\u00f3 th\u1ec3 c\u00f3 ngh\u0129a r\u1eb1ng doanh nghi\u1ec7p \u0111ang \u0111\u00e1nh m\u1ea5t m\u1ed9t s\u1ed1 c\u01a1 h\u1ed9i doanh thu b\u1edfi v\u00ec nh\u1eefng m\u1eb7t h\u00e0ng kh\u00e1ch h\u00e0ng \u0111ang c\u00f3 nhu c\u1ea7u kh\u00f4ng c\u00f2n \u0111\u1ec3 b\u00e1n.<\/p>\n

– Ch\u1ec9 s\u1ed1 th\u1ea5p th\u01b0\u1eddng c\u00f3 ngh\u0129a r\u1eb1ng doanh nghi\u1ec7p b\u00e1n h\u00e0ng k\u00e9m v\u00e0 h\u00e0ng t\u1ed3n kho \u0111ang v\u01b0\u1ee3t m\u1ee9c cho ph\u00e9p. Tuy nhi\u00ean, t\u00f9y t\u1eebng ho\u00e0n c\u1ea3nh v\u00e0 th\u1eddi gian, doanh nghi\u1ec7p s\u1ebd bi\u1ebft \u0111\u00e2u l\u00e0 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho t\u1ed1t nh\u1ea5t.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u1ee3ng h\u00e0ng t\u1ed1n kho t\u1ed1i \u01b0u nh\u1eb1m gi\u00fap \u0111\u1eb7t h\u00e0ng hi\u1ec7u qu\u1ea3:<\/p>\n

\n

Trong \u0111\u00f3:<\/em><\/p>\n

\u00a0\u00a0\u00a0 r = s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n trong 1 th\u1eddi k\u00ec<\/em><\/p>\n

\u00a0\u00a0\u00a0 o = chi ph\u00ed \u0111\u1eb7t h\u00e0ng<\/em><\/p>\n

\u00a0\u00a0\u00a0 c = chi ph\u00ed d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho\/1 \u0111\u01a1n v\u1ecb\/1 th\u1eddi k\u00ec.<\/em><\/p>\n

C\u00f4ng th\u1ee9c n\u00e0y so s\u00e1nh chi ph\u00ed c\u1ee7a vi\u1ec7c \u0111\u1eb7t h\u00e0ng t\u1ed3n kho v\u1edbi chi ph\u00ed d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m chi ph\u00ed t\u1ed1i thi\u1ec3u, v\u00ec v\u1eady gi\u00fap c\u00e2n b\u1eb1ng 2 lo\u1ea1i chi ph\u00ed. C\u00f4ng th\u1ee9c cho ph\u00e9p t\u00ednh s\u1ed1 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1eb7t. Th\u1eddi gian \u0111\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u1eddi gian s\u1eed d\u1ee5ng h\u00e0ng v\u00e0 th\u1eddi gian cho \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng. \u0110\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng, khi c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng t\u0103ng l\u00ean, c\u00f4ng th\u1ee9c n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng m\u1edbi c\u1ea7n \u0111\u1eb7t.<\/p>\n

H\u1ee3p \u0111\u1ed3ng<\/em><\/strong><\/span><\/h3>\n

N\u1ebfu ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ef1a tr\u00ean c\u00e1c h\u1ee3p \u0111\u1ed3ng, h\u00e3y c\u00e2n nh\u1eafc vi\u1ec7c th\u01b0\u01a1ng l\u01b0\u1ee3ng th\u1eddi gian tr\u1ea3 ti\u1ec1n v\u00e0 gi\u00e1 ph\u1ea3i tr\u1ea3. K\u1ef9 thu\u1eadt n\u00e0y gi\u00fap c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c n\u00e0y c\u0169ng gi\u00fap gi\u1ea3m b\u1edbt s\u1ed1 ti\u1ec1n m\u1eb7t ph\u1ea3i s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00ec v\u1eady gi\u00fap gi\u1ea3m b\u1edbt chi ph\u00ed ti\u1ec1n vay \u0111\u1ec3 tr\u1ea3. Thay v\u00ec y\u00eau c\u1ea7u tr\u1ea3 ti\u1ec1n khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, h\u00e3y l\u00ean k\u1ebf ho\u1ea1ch tr\u1ea3 ti\u1ec1n theo th\u00e1ng ho\u1eb7c theo tu\u1ea7n \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/p>\n

Chi ph\u00ed chung (overhead costs)<\/em><\/strong><\/span><\/h3>\n

Gi\u1ea3m b\u1edbt chi ph\u00ed chung, nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, trang thi\u1ebft b\u1ecb s\u1ebd gi\u00fap gi\u1ea3m b\u1edbt \u0111i\u1ec3m h\u00f2a v\u1ed1n c\u1ee7a doanh nghi\u1ec7p (\u0111i\u1ec3m t\u1ea1i \u0111\u00f3 doanh thu = chi ph\u00ed). Khi \u0111i\u1ec3m h\u00f2a v\u1ed1n \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng, c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn s\u1edbm h\u01a1n v\u00e0 c\u00e0ng l\u1eddi nhi\u1ec1u khi b\u00e1n nhi\u1ec1u h\u00e0ng. Khi doanh s\u1ed1 t\u0103ng l\u00ean, ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i c\u0169ng l\u1edbn h\u01a1n. M\u1ed9t trong nh\u1eefng b\u00ed quy\u1ebft gi\u00fap qu\u1ea3n l\u00ed chi ph\u00ed chung l\u00e0 gi\u1eef c\u00e1c chi ph\u00ed n\u00e0y \u1edf m\u1ee9c \u0111\u1ed9 h\u1ee3p l\u00ed so v\u1edbi m\u1ee9c doanh s\u1ed1.<\/p>\n

Thu\u00ea trang thi\u1ebft b\u1ecb<\/em><\/strong><\/span><\/h3>\n

Thu\u00ea trang thi\u1ebft b\u1ecb l\u00e0 m\u1ed9t c\u00e1ch gi\u1ea3m b\u1edbt chi ph\u00ed b\u1edfi v\u00ec doanh nghi\u1ec7p ch\u1ec9 thu\u00ea khi c\u1ea7n s\u1eed d\u1ee5ng, ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng thi\u1ebft b\u1ecb nh\u01b0 v\u1eady th\u01b0\u1eddng xuy\u00ean. Tuy nhi\u00ean m\u1ed9t nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c \u0111i thu\u00ea \u0111\u00f3 l\u00e0 trang thi\u1ebft b\u1ecb s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u00e0 chi ph\u00ed \u0111i thu\u00ea th\u01b0\u1eddng \u0111\u1eaft h\u01a1n so v\u1edbi chi ph\u00ed n\u1ebfu doanh nghi\u1ec7p s\u1edf h\u1eefu th\u1ef1c s\u1ef1 trong m\u1ed9t c\u00f9ng th\u1eddi gian nh\u01b0 nhau.<\/p>\n

\u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/em><\/strong><\/span><\/h3>\n

Nh\u1eefng doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng c\u00f3 nhu c\u1ea7u nh\u00e2n s\u1ef1 cao v\u00ec v\u1eady v\u1eabn ch\u1ea5p nh\u1eadn nh\u1eefng ng\u01b0\u1eddi thi\u1ebfu kinh nghi\u1ec7m v\u00e0o l\u00e0m v\u00e0 s\u1ebd c\u1ea7n th\u1eddi gian \u0111\u00e0o t\u1ea1o. Vi\u1ec7c ph\u00e2n tr\u00e1ch nhi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c c\u1ee7a ng\u01b0\u1eddi v\u1edbi v\u00e0o, t\u1ef1 \u0111\u00e0o t\u1ea1o b\u00ean trong t\u1ed5 ch\u1ee9c, ho\u1eb7c khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi m\u1edbi t\u1ef1 b\u1ea3n th\u00e2n h\u1ecdc t\u1eadp th\u00eam k\u1ef9 n\u0103ng c\u0169ng l\u00e0 m\u1ed9t c\u00e1ch ti\u1ebft ki\u1ec7m hi\u1ec7u qu\u1ea3.<\/p>\n

2. Gi\u1ea3m b\u1edbt chi ph\u00ed b\u1eb1ng c\u00e1ch thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c<\/strong><\/span><\/h2>\n

M\u1edf r\u1ed9ng<\/em><\/strong><\/span><\/h3>\n

Vi\u1ec7c m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u1ed5i trong khi l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 b\u00e1n l\u1ea1i t\u0103ng l\u00ean. N\u1ebfu doanh nghi\u1ec7p ph\u1ea3i t\u0103ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh s\u1ed1 t\u0103ng l\u00ean th\u00ec c\u1ea7n ph\u1ea3i c\u00e2n nh\u1eafc m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 nh\u01b0 t\u1ec9 l\u1ec7 l\u1ee3i nhu\u1eadn so v\u1edbi chi ph\u00ed hay m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p l\u00e0 g\u00ec \u0111\u1ec3 c\u00f3 quy\u1ebft \u0111\u1ecbnh h\u1ee3p l\u00ed trong t\u1eebng giai \u0111o\u1ea1n.<\/p>\n

\u0110a d\u1ea1ng h\u00f3a<\/em><\/strong><\/span><\/h3>\n

\u0110a d\u1ea1ng h\u00f3a s\u1ea3n ph\u1ea9m th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t s\u1ef1 l\u1ef1a ch\u1ecdn ph\u00e1t tri\u1ec3n kinh doanh v\u00e0 m\u1ed9t c\u00e1ch ti\u1ebft ki\u1ec7m chi ph\u00ed hi\u1ec7u qu\u1ea3. Th\u00f4ng th\u01b0\u1eddng l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111a d\u1ea1ng h\u00f3a n\u00ean li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. C\u00f3 hai lo\u1ea1i \u0111a d\u1ea1ng h\u00f3a: theo chi\u1ec1u d\u1ecdc v\u00e0 theo chi\u1ec1u ngang:<\/p>\n

\u0110a d\u1ea1ng theo chi\u1ec1u d\u1ecdc bao g\u1ed3m vi\u1ec7c m\u1edf r\u1ed9ng l\u00ean ho\u1eb7c xu\u1ed1ng tr\u00ean k\u00eanh ph\u00e2n ph\u1ed1i. M\u1ed9t v\u00ed d\u1ee5 \u0111\u00f3 l\u00e0 m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u00e3 b\u00e1n h\u00e0ng cho nh\u00e0 b\u00e1n bu\u00f4n \u0111\u1ed9c l\u1eadp v\u00e0 c\u0169ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n c\u1ee7a ri\u00eang m\u00ecnh.<\/p>\n

\u0110a d\u1ea1ng theo chi\u1ec1u ngang bao g\u1ed3m vi\u1ec7c s\u1ea3n xu\u1ea5t th\u00eam c\u00e1c s\u1ea3n s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c m\u1edf r\u1ed9ng th\u00eam d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t t\u01b0\u01a1ng t\u1ef1. V\u00ed d\u1ee5 Vinamilk ch\u1ec9 s\u1ea3n xu\u1ea5t s\u1eefa t\u01b0\u01a1i, nay s\u1ea3n xu\u1ea5t th\u00eam c\u1ea3 m\u1eb7t h\u00e0ng s\u1eefa \u0111\u1eb7c, s\u1eefa b\u1ed9t v\u00e0 s\u1eefa chua. Vi\u1ec7c s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 nh\u1eb1m t\u1eadn d\u1ee5ng ngu\u1ed3n nguy\u00ean li\u1ec7u v\u00e0 trang thi\u1ebft b\u1ecb c\u00f3 s\u1eb5n s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed r\u1ea5t hi\u1ec7u qu\u1ea3.<\/p>\n

Li\u00ean doanh<\/em><\/strong><\/span><\/h3>\n

Li\u00ean doanh c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m gi\u1ea3m b\u1edbt chi ph\u00ed m\u1edf r\u1ed9ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, mua h\u00e0ng v\u00e0 b\u00e1n h\u00e0ng. M\u1ed1i quan h\u1ec7 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 l\u1ee3i \u00edch b\u1ec1n v\u1eefng. Chi ph\u00ed \u0111\u01b0\u1ee3c ti\u1ebft ki\u1ec7m th\u01b0\u1eddng l\u00e0 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u1edfi v\u00ec nh\u1eefng chi ph\u00ed \u0111\u00f3 b\u00e2y gi\u1edd \u0111\u01b0\u1ee3c chia cho c\u00e1c b\u00ean.<\/p>\n

3. Gi\u1ea3m chi ph\u00ed b\u1eb1ng c\u00e1ch qu\u1ea3n l\u00ed r\u1ee7i ro<\/strong><\/span><\/h2>\n

C\u00e1c r\u1ee7i ro lu\u00f4n th\u01b0\u1eddng tr\u1ef1c trong kinh doanh. \u1ede m\u1ed9t doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh, c\u00e1c r\u1ee7i ro ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t, nh\u01b0ng \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p \u0111ang ph\u00e1t tri\u1ec3n, c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 v\u01b0\u1ee3t qua t\u1ea7m ki\u1ec3m so\u00e1t. Nh\u1eefng s\u1ef1 vi\u1ec7c kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc c\u00f3 th\u1ec3 g\u00e2y th\u00eam nhi\u1ec1u chi ph\u00ed, \u0103n m\u00f2n d\u00f2ng ti\u1ec1n m\u1eb7t c\u1ee7a c\u00f4ng ty. Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n d\u01b0\u1edbi \u0111\u00e2y v\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3i quy\u1ebft s\u1ebd gi\u00fap gi\u1ea3m b\u1edbt \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Ki\u1ec7n t\u1ee5ng<\/em><\/strong><\/h3>\n

Vi\u1ec7c ki\u1ec7n t\u1ee5ng c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ch\u01b0a tu\u00e2n theo \u0111\u00fang lu\u1eadt ho\u1eb7c b\u1ecb m\u1ed9t b\u00ean ki\u1ec7n c\u00e1o. Chi ph\u00ed, th\u1eddi gian, c\u00f4ng s\u1ee9c gi\u1ea3i quy\u1ebft v\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y r\u1ea5t \u0111\u00e1ng ng\u1ea1i. C\u00f4ng ty c\u00f3 th\u1ec3 t\u00ecm h\u01b0\u1edbng d\u00e0n x\u1ebfp v\u1edbi b\u00ean c\u00f2n l\u1ea1i. N\u1ebfu kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 t\u00ecm g\u1eb7p lu\u1eadt s\u01b0, ho\u1eb7c c\u1ea7u vi\u1ec7n b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1.<\/p>\n

Vi ph\u1ea1m quy\u1ec1n s\u00e1ng ch\u1ebf<\/em><\/strong><\/p>\n

Vi\u1ec7c n\u00e0y x\u1ea3y ra khi doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft r\u1eb1ng s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p b\u1ea3n quy\u1ec1n s\u00e1ng ch\u1ebf. Ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p n\u00ean \u0111\u0103ng k\u00ed b\u1ea3n quy\u1ec1n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh. M\u1ed9t vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft n\u1eefa l\u00e0 doanh nghi\u1ec7p n\u00ean ti\u1ebfn h\u00e0nh c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u01b0a c\u00f3 b\u1ea5t k\u00ec doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p b\u1ea3n quy\u1ec1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 nh\u01b0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n

M\u00e1y m\u00f3c h\u1ecfng h\u00f3c<\/em><\/strong><\/p>\n

Mua m\u00e1y m\u00f3c c\u1ee7a h\u00e3ng \u0111\u00e1ng tin c\u1eady, c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh v\u00e0 b\u1ea3o tr\u00ec trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

R\u1eafc r\u1ed1i v\u1ec1 ngu\u1ed3n cung<\/em><\/strong><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n cung \u1ed5n \u0111\u1ecbnh n\u00ean thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 t\u1eeb nhi\u1ec1u nh\u00e0 cung c\u1ea5p.<\/p>\n

T\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng<\/em><\/strong><\/p>\n

\u0110\u1ec3 thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7, \u0111\u00f4i khi doanh nghi\u1ec7p v\u1eabn ph\u1ea3i b\u00e1n ch\u1ecbu cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c n\u00e0y c\u1ea7n c\u00e2n nh\u1eafc kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a kh\u00e1ch.<\/p>\n

R\u1ee7i ro c\u1ee7a ng\u00e2n h\u00e0ng<\/em><\/strong><\/p>\n

C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 n\u01a1i kh\u00f4ng r\u1ee7i ro, nh\u01b0ng t\u1ed1t h\u01a1n h\u1ebft l\u00e0 doanh nghi\u1ec7p h\u00e3y ki\u1ec3m tra m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a ng\u00e2n h\u00e0ng, v\u00e0 t\u00ecm hi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng, so s\u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n g\u1eedi v\u1edbi t\u1ed3ng s\u1ed1 ti\u1ec1n ng\u00e2n h\u00e0ng cho vay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n.<\/p>\n

R\u1ee7i ro \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean<\/em><\/strong><\/p>\n

\u0110\u00f3ng b\u1ea3o hi\u1ec3m l\u00e0 c\u00e1ch an to\u00e0n \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi l\u00e0m vi\u1ec7c b\u1ecb r\u1ee7i ro tai n\u1ea1n ho\u1eb7c kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c.<\/p>\n

Kh\u00f4ng quen lu\u1eadt<\/em><\/strong><\/p>\n

Kh\u00f4ng quen lu\u1eadt c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro nghi\u00eam tr\u1ecdng bao g\u1ed3m c\u1ea3 ti\u1ec1n ph\u1ea1t r\u1ea5t n\u1eb7ng. C\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo c\u00e1c ph\u00e1p lu\u1eadt li\u00ean quan. H\u00e3y t\u00ecm \u0111\u1ebfn lu\u1eadt s\u01b0 ho\u1eb7c ng\u01b0\u1eddi hi\u1ec3u bi\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ed1 v\u1ea5n.<\/p>\n

C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf<\/em><\/strong><\/p>\n

Doanh nghi\u1ec7p c\u0169ng c\u1ea7n am hi\u1ec3m c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n t\u1ed1t ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/p>\n

(Ngu\u1ed3n: Saga)<\/strong><\/p>\n

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

M\u1ee5c \u0111\u00edch cu\u1ed1i c\u00f9ng trong kinh doanh \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec doanh nghi\u1ec7p n\u00e0o l\u00e0 t\u1ea1o ra l\u1ee3i nhu\u1eadn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Tuy nhi\u00ean, tr\u01b0\u1edbc khi t\u1ea1o ra \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed1n r\u1ea5t nhi\u1ec1u chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u00ednh v\u00ec v\u1eady, ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c c\u00e0ng nhi\u1ec1u chi ph\u00ed, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ebd c\u00e0ng t\u0103ng l\u00ean, v\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u1ebd ti\u1ebfn d\u1ea7n \u0111\u1ebfn m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/22735"}],"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=22735"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/22735\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=22735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=22735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=22735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}