{"id":23851,"date":"2023-12-06T08:56:58","date_gmt":"2023-12-06T08:56:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-sai-hieu-qua-efficiency-variance-la-gi-dac-diem-va-tam-quan-trong.html"},"modified":"2023-12-22T09:09:04","modified_gmt":"2023-12-22T02:09:04","slug":"phuong-sai-hieu-qua-efficiency-variance-la-gi-dac-diem-va-tam-quan-trong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-sai-hieu-qua-efficiency-variance-la-gi-dac-diem-va-tam-quan-trong.html","title":{"rendered":"Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 (Efficiency Variance) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 t\u1ea7m quan tr\u1ecdng"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Lucidchart)<\/p>\n<\/figcaption><\/figure>\n

Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/b> trong ti\u1ebfng Anh l\u00e0 Efficiency Variance.<\/b><\/p>\n

Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/b> l\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o theo l\u00ed thuy\u1ebft c\u1ea7n thi\u1ebft \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea7u ra v\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o theo th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u0111\u01a1n v\u1ecb \u0111\u1ea7u ra.<\/p>\n

C\u00e1c \u0111\u1ea7u v\u00e0o d\u1ef1 ki\u1ebfn \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u0111\u01a1n v\u1ecb \u0111\u1ea7u ra \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c m\u00f4 h\u00ecnh ho\u1eb7c kinh nghi\u1ec7m trong qu\u00e1 kh\u1ee9.<\/p>\n

S\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u1ea7u v\u00e0o y\u00eau c\u1ea7u d\u1ef1 ki\u1ebfn v\u00e0 \u0111\u1ea7u v\u00e0o y\u00eau c\u1ea7u th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c qui cho s\u1ef1 thi\u1ebfu hi\u1ec7u qu\u1ea3 trong lao \u0111\u1ed9ng ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean, ho\u1eb7c c\u00f3 th\u1ec3 l\u00e0 do l\u1ed7i trong c\u00e1c gi\u1ea3 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1eb7t k\u00ec v\u1ecdng \u0111\u1ea7u v\u00e0o.<\/p>\n

Trong s\u1ea3n xu\u1ea5t, ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn lao \u0111\u1ed9ng, v\u1eadt li\u1ec7u, th\u1eddi gian \u0111\u1ec3 ch\u1ea1y m\u00e1y v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t kh\u00e1c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/font><\/h3>\n

M\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111o l\u01b0\u1eddng ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 <\/b>l\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c gi\u1ea3 \u0111\u1ecbnh th\u1ef1c t\u1ebf xung quanh l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o l\u00ed thuy\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.\u00a0<\/p>\n

N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng y\u00eau c\u1ea7u v\u1ec1 m\u1eb7t l\u00ed thuy\u1ebft, th\u00ec ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 \u00e2m.<\/p>\n

M\u1eb7t kh\u00e1c, n\u1ebfu \u0111\u1ea7u v\u00e0o th\u1ef1c t\u1ebf nh\u1ecf h\u01a1n s\u1ed1 l\u01b0\u1ee3ng theo l\u00ed thuy\u1ebft, th\u00ec s\u1ebd c\u00f3 ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 d\u01b0\u01a1ng.<\/p>\n

Do c\u00e1c \u0111\u1ea7u v\u00e0o c\u01a1 b\u1ea3n theo l\u00ed thuy\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ed1i \u01b0u, n\u00ean ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 \u00e2m th\u01b0\u1eddng \u0111\u01b0\u1ee3c mong \u0111\u1ee3i.<\/p>\n

T\u1ea1i sao Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 quan tr\u1ecdng?<\/font><\/h3>\n

T\u00ednh to\u00e1n ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/b> l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft cho c\u00e1c qui tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00ec c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed d\u1ef1a tr\u00ean c\u00e1c t\u1ec9 l\u1ec7 kh\u00e1c bi\u1ec7t v\u00e0 ph\u00e2n t\u00edch ng\u00e2n s\u00e1ch \u0111\u1ec3 ph\u00e2n t\u00edch n\u0103ng su\u1ea5t, s\u1ea3n l\u01b0\u1ee3ng nh\u00e0 m\u00e1y t\u1ed1i \u0111a h\u00f3a hi\u1ec7u qu\u1ea3.<\/p>\n

Do \u0111\u00f3, ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 r\u1ea5t quan tr\u1ecdng cho ng\u01b0\u1eddi qu\u1ea3n l\u00ed \u0111\u1ec3 thi\u1ebft l\u1eadp c\u00e1c k\u00ec v\u1ecdng v\u00e0 ti\u00eau chu\u1ea9n cho c\u1ea3 chi ph\u00ed v\u00e0 s\u1ea3n l\u01b0\u1ee3ng, khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u1eabn \u0111ang \u0111\u01b0\u1ee3c l\u1eadp k\u1ebf ho\u1ea1ch.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/font><\/h3>\n

Trong c\u00e1c giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch, nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 \u0111\u00e3 d\u1ef1 ki\u1ebfn r\u1eb1ng s\u1ebd m\u1ea5t 50 gi\u1edd lao \u0111\u1ed9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3. Tuy nhi\u00ean, sau khi v\u00f2ng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, s\u1ed1 li\u1ec7u ch\u1ec9 ra r\u1eb1ng 65 gi\u1edd lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ho\u00e0n th\u00e0nh h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c \u0111\u1ec1 ra.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3<\/b> trong s\u1ed1 gi\u1edd lao \u0111\u1ed9ng c\u1ee7a qui tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3 n\u00e0y l\u00e0 -15, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y 05 gi\u1edd lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecb l\u00e3ng ph\u00ed trong qui tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1o hi\u1ec7u r\u1eb1ng qui tr\u00ecnh n\u00e0y kh\u00f4ng hi\u1ec7u qu\u1ea3 nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

V\u1edbi s\u1ed1 li\u1ec7u n\u00e0y trong tay, nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u00f9ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c. Nh\u01b0ng m\u1eb7t kh\u00e1c, n\u1ebfu ch\u1ec9 c\u00f3 45 gi\u1edd lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, th\u00ec ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 s\u1ebd l\u00e0 +5, cho th\u1ea5y qui tr\u00ecnh s\u1ea3n xu\u1ea5t c\u00f3 n\u0103ng su\u1ea5t cao h\u01a1n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n so v\u1edbi gi\u1ea3 \u0111\u1ecbnh ban \u0111\u1ea7u.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng sai hi\u1ec7u qu\u1ea3 (ti\u1ebfng Anh Efficiency Variance) l\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o theo l\u00ed thuy\u1ebft c\u1ea7n thi\u1ebft \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea7u ra v\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o theo th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u0111\u01a1n v\u1ecb \u0111\u1ea7u ra.\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\/23851"}],"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=23851"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/23851\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=23851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=23851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=23851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}