{"id":23815,"date":"2023-12-06T08:55:17","date_gmt":"2023-12-06T08:55:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-binh-quan-average-variable-cost-avc-la-gi.html"},"modified":"2023-12-22T09:09:01","modified_gmt":"2023-12-22T02:09:01","slug":"chi-phi-bien-doi-binh-quan-average-variable-cost-avc-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-binh-quan-average-variable-cost-avc-la-gi.html","title":{"rendered":"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n (Average Variable Cost &#8211; AVC) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">(H\u00ecnh minh h\u1ecda: wallstreetmojo)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Average variable cost<\/b>, vi\u1ebft t\u1eaft l\u00e0 <b>AVC<\/b>.<\/p>\n<p><b>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/b> l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ph\u00e1t sinh khi m\u1ed9t c\u00f4ng ty tham gia v\u00e0o s\u1ea3n xu\u1ea5t ng\u1eafn h\u1ea1n.\u00a0<\/p>\n<p>N\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng hai c\u00e1ch.\u00a0<\/p>\n<p>B\u1edfi v\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, n\u00ean c\u00f3 th\u1ec3 t\u00ednh n\u00f3 b\u1eb1ng c\u00e1ch chia t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u ra. Ngo\u00e0i ra, v\u00ec t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng chi ph\u00ed v\u00e0 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, n\u00ean chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch, tr\u1eeb t\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n cho chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u00ecnh qu\u00e2n.\u00a0<\/p>\n<p>N\u00f3i chung, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n gi\u1ea3m khi s\u1ea3n xu\u1ea5t b\u1ed5 sung v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf, cu\u1ed1i c\u00f9ng t\u0103ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c minh h\u1ecda b\u1eb1ng \u0111\u01b0\u1eddng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n h\u00ecnh ch\u1eef U.\u00a0<\/p>\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n khi k\u1ebft h\u1ee3p v\u1edbi gi\u00e1 c\u1ea3, cho bi\u1ebft li\u1ec7u m\u1ed9t c\u00f4ng ty c\u00f3 n\u00ean ng\u1eebng s\u1ea3n xu\u1ea5t trong ng\u1eafn h\u1ea1n hay kh\u00f4ng. N\u1ebfu gi\u00e1 cao h\u01a1n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n, th\u00ec c\u00f4ng ty c\u00f3 th\u1ec3 tr\u1ea3 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 m\u1ed9t ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. M\u1eb7c d\u00f9 n\u00f3 c\u00f3 th\u1ec3 g\u00e2y ra t\u1ed5n th\u1ea5t kinh t\u1ebf, nh\u01b0ng n\u00f3 s\u1ebd thi\u1ec7t h\u1ea1i \u00edt h\u01a1n so v\u1edbi vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t. Tuy nhi\u00ean, n\u1ebfu gi\u00e1 th\u1ea5p h\u01a1n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n, c\u00f4ng ty t\u1ed1t h\u01a1n l\u00e0 n\u00ean ng\u1eebng s\u1ea3n xu\u1ea5t.\u00a0<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">T\u00ednh to\u00e1n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/font><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p ti\u00eau chu\u1ea9n \u0111\u1ec3 t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n l\u00e0 chia t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho s\u1ea3n l\u01b0\u1ee3ng, \u0111\u01b0\u1ee3c bi\u1ec3u di\u1ec5n b\u1eb1ng ph\u01b0\u01a1ng tr\u00ecnh sau:<\/p>\n<p style=\"text-align: center\"><i>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n = T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \/ S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u ra<\/i><\/p>\n<p style=\"text-align: left\">M\u1ed9t c\u00e1ch t\u00ednh kh\u00e1c l\u00e0 l\u1ea5y t\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n tr\u1eeb \u0111i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u00ecnh qu\u00e2n:<\/p>\n<p style=\"text-align: center\"><i>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n = T\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n &#8211; Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u00ecnh qu\u00e2n<\/i><\/p>\n<p style=\"text-align: left\">Ngo\u00e0i ra, c\u00f3 th\u1ec3 t\u00ednh t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u1eb1ng c\u00e1ch nh\u01b0 sau:<\/p>\n<p style=\"text-align: center\"><i>T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i = Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n x S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u ra<\/i><\/p>\n<h3 style=\"text-align: left\"><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/font><\/h3>\n<figure class=\"VCSortableInPreviewMode GifPhoto noCaption\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<p>C\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n qua b\u1ea3ng tr\u00ean, th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 s\u1ea3n xu\u1ea5t th\u00fa nh\u1ed3i b\u00f4ng c\u1ee7a c\u00f4ng ty A.\u00a0<\/p>\n<p>C\u1ed9t \u0111\u1ea7u ti\u00ean l\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00fa b\u00f4ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb d\u00e2y chuy\u1ec1n, t\u1eeb 0 \u0111\u1ebfn 10. C\u1ed9t th\u1ee9 hai l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 s\u1ea3n xu\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i s\u1ed1 l\u01b0\u1ee3ng, dao \u0111\u1ed9ng t\u1eeb 0 \u0111\u00f4 la \u0111\u1ebfn 43 \u0111\u00f4 la. N\u1ebfu 5 con th\u00fa b\u00f4ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, th\u00ec t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i ph\u00e1t sinh trong s\u1ea3n xu\u1ea5t l\u00e0 13 \u0111\u00f4 la. S\u1ea3n xu\u1ea5t 9 th\u00fa b\u00f4ng th\u00ec ph\u1ea3i ch\u1ecbu t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 31 \u0111\u00f4 la.\u00a0<\/p>\n<p>T\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n b\u1eb1ng c\u00e1ch chia c\u1ed9t th\u1ee9 hai cho c\u1ed9t \u0111\u1ea7u ti\u00ean. Nh\u01b0 v\u1eady, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t con th\u00fa b\u00f4ng l\u00e0 5 \u0111\u00f4 la, 2 con th\u00fa b\u00f4ng l\u00e0 4 \u0111\u00f4 la, 3 th\u00fa b\u00f4ng l\u00e0 3,33 \u0111\u00f4 la. T\u00ednh t\u01b0\u01a1ng t\u1ef1 cho \u0111\u1ebfn h\u1ebft.\u00a0<\/p>\n<p>V\u1edbi k\u1ebft qu\u1ea3 tr\u00ean, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n c\u00f3 th\u1ec3 n\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec?<\/p>\n<p>&#8211; \u0110\u1ea7u ti\u00ean, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n t\u01b0\u01a1ng \u0111\u1ed1i cao cho con th\u00fa nh\u1ed3i b\u00f4ng \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, sau \u0111\u00f3 gi\u1ea3m d\u1ea7n. Tuy nhi\u00ean, n\u00f3 \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c th\u1ea5p, sau \u0111\u00f3 l\u1ea1i t\u0103ng l\u00ean khi s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t t\u0103ng l\u00ean \u1edf nh\u1eefng m\u1ee9c cu\u1ed1i. \u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh ch\u1eef U \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn \u1edf ph\u00eda tr\u00ean.\u00a0<\/p>\n<p>&#8211; Th\u1ee9 hai, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n lu\u00f4n d\u01b0\u01a1ng, n\u00f3 kh\u00f4ng bao gi\u1edd \u0111\u1ea1t \u0111\u1ebfn gi\u00e1 tr\u1ecb 0 v\u00e0 kh\u00f4ng bao gi\u1edd chuy\u1ec3n sang \u00e2m. C\u00e1ch duy nh\u1ea5t \u0111\u1ec3 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n \u00e2m l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u00e2m, nh\u01b0ng \u0111i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 \u00fd ngh\u0129a v\u1ec1 l\u00ed thuy\u1ebft hay th\u1ef1c ti\u1ec5n.\u00a0<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">\u0110\u01b0\u1eddng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n<\/font><\/h3>\n<p>M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n v\u00e0 s\u1ea3n l\u01b0\u1ee3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb b\u1eb1ng m\u1ed9t \u0111\u01b0\u1eddng cong, ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111\u01b0\u1eddng cong \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi \u0111\u00e2y.\u00a0<\/p>\n<figure class=\"VCSortableInPreviewMode GifPhoto noCaption\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<p>\u0110\u01b0\u1eddng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n n\u00e0y c\u00f3 h\u00ecnh ch\u1eef U, c\u00f3 ngh\u0129a l\u00e0 n\u00f3 c\u00f3 \u0111\u1ed9 d\u1ed1c \u0111i xu\u1ed1ng cho s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u ra nh\u1ecf, \u0111\u1ea1t gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u, sau \u0111\u00f3 c\u00f3 \u0111\u1ed9 d\u1ed1c \u0111i l\u00ean khi s\u1ea3n l\u01b0\u1ee3ng l\u1edbn h\u01a1n. H\u00ecnh ch\u1eef U n\u00e0y \u0111\u01b0\u1ee3c gi\u00e1n ti\u1ebfp qui v\u00e0o qui lu\u1eadt hi\u1ec7u su\u1ea5t gi\u1ea3m d\u1ea7n.\u00a0<\/p>\n<p>H\u00ecnh ch\u1eef U c\u1ee7a \u0111\u01b0\u1eddng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n \u0111\u01b0\u1ee3c gi\u00e1n ti\u1ebfp g\u00e2y ra b\u1eb1ng c\u00e1ch t\u0103ng, sau \u0111\u00f3 gi\u1ea3m l\u1ee3i nhu\u1eadn c\u1eadn bi\u00ean. Ph\u1ea7n d\u1ed1c \u0111i xu\u1ed1ng l\u00e0 do t\u0103ng l\u1ee3i nhu\u1eadn c\u1eadn bi\u00ean v\u00e0 ph\u1ea7n d\u1ed1c \u0111i l\u00ean l\u00e0 do gi\u1ea3m l\u1ee3i nhu\u1eadn c\u1eadn bi\u00ean.<\/p>\n<p>(Theo <i>amosweb<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n (ti\u1ebfng Anh: Average Variable Cost, vi\u1ebft t\u1eaft: AVC) l\u00e0 t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ph\u00e1t sinh khi m\u1ed9t c\u00f4ng ty tham gia v\u00e0o s\u1ea3n xu\u1ea5t ng\u1eafn h\u1ea1n.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/23815"}],"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=23815"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/23815\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=23815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=23815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=23815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}