{"id":25669,"date":"2023-12-07T01:42:18","date_gmt":"2023-12-07T01:42:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-thang-du-surplus-method-la-gi-cong-thuc-tinh-va-uu-nhuoc-diem.html"},"modified":"2023-12-22T10:48:53","modified_gmt":"2023-12-22T03:48:53","slug":"phuong-phap-thang-du-surplus-method-la-gi-cong-thuc-tinh-va-uu-nhuoc-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-thang-du-surplus-method-la-gi-cong-thuc-tinh-va-uu-nhuoc-diem.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0 (Surplus method) l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: opteonsolutions)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0:\u00a0Surplus method.<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 m\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a th\u1eeda \u0111\u1ea5t c\u1ea7n \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb v\u1ed1n hi\u1ec7n c\u00f3 b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh c\u1ee7a s\u1ef1 ph\u00e1t tri\u1ec3n gi\u1ea3 \u0111\u1ecbnh c\u1ee7a th\u1eeda \u0111\u1ea5t (t\u1ed5ng doanh thu) tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 t\u1ea1o ra s\u1ef1 ph\u00e1t tri\u1ec3n \u0111\u00f3.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh<\/font><\/h3>\n

V = DT – CP<\/p>\n

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

V l\u00e0 gi\u00e1 tr\u1ecb th\u1eeda \u0111\u1ea5t c\u1ea7n \u0111\u1ecbnh gi\u00e1;<\/p>\n

DT l\u00e0 t\u1ed5ng doanh thu c\u1ee7a d\u1ef1 \u00e1n;<\/p>\n

CP l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n.<\/p>\n

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

DT l\u00e0 hi\u1ec7n gi\u00e1 t\u1ed5ng doanh thu ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n;<\/p>\n

DTt l\u00e0 doanh thu d\u1ef1 t\u00ednh c\u1ee7a d\u1ef1 \u00e1n v\u00e0o n\u0103m th\u1ee9 t;<\/p>\n

n l\u00e0 th\u1eddi gian hay d\u00f2ng \u0111\u1eddi c\u1ee7a d\u1ef1 \u00e1n;<\/p>\n

r l\u00e0 t\u1ec9 su\u1ea5t chi\u1ebft kh\u1ea5u h\u00e0ng n\u0103m c\u1ee7a d\u1ef1 \u00e1n (th\u00f4ng th\u01b0\u1eddng t\u00ednh theo l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng).<\/p>\n

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\n<\/div>\n<\/div>\n

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

CP l\u00e0 hi\u1ec7n gi\u00e1 t\u1ed5ng chi ph\u00ed \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n;<\/p>\n

CPt l\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh n\u0103m t<\/p>\n

n l\u00e0 th\u1eddi gi\u00e1 hay d\u00f2ng \u0111\u1eddi c\u1ee7a d\u1ef1 \u00e1n;<\/p>\n

r l\u00e0 t\u1ec9 su\u1ea5t chi\u1ebft kh\u1ea5u h\u00e0ng n\u0103m c\u1ee7a d\u1ef1 \u00e1n (th\u00f4ng th\u01b0\u1eddng t\u00ednh theo l\u00e3i su\u1ea5t v\u1ed1n vay ng\u00e2n h\u00e0ng).<\/p>\n

Qui tr\u00ecnh\u00a0<\/font><\/h3>\n

C\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0:<\/p>\n

– B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau kinh doanh v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ed1t nh\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n

– B\u01b0\u1edbc 2: \u01af\u1edbc t\u00ednh t\u1ed5ng doanh thu ph\u00e1t tri\u1ec3n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1;<\/p>\n

– B\u01b0\u1edbc 3: \u01af\u1edbc t\u00ednh t\u1ed5ng chi ph\u00ed \u0111\u1ea7u t\u01b0, chuy\u1ec3n \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1;<\/p>\n

– B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u0103n c\u1ee9 v\u00e0o ch\u00eanh l\u1ec7ch k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n c\u1ee7a B\u01b0\u1edbc 2 tr\u1eeb (-) B\u01b0\u1edbc 3.<\/p>\n

\u01afu nh\u01b0\u1ee3c \u0111i\u1ec3m<\/font><\/h3>\n

– \u01afu \u0111i\u1ec3m ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0<\/b>:<\/p>\n

+ \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n<\/p>\n

+ Th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u01b0a ra m\u1ee9c gi\u00e1 khi tham gia \u0111\u1ea5u gi\u00e1<\/p>\n

+ T\u01b0 v\u1ea5n v\u1ec1 chi ph\u00ed x\u00e2y d\u1ef1ng t\u1ed1i \u0111a v\u00e0 ti\u1ec1n b\u00e1n (cho thu\u00ea) t\u1ed1i thi\u1ec3u<\/p>\n

– Nh\u01b0\u1ee3c \u0111i\u1ec3m ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0<\/b>:<\/p>\n

+ Kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1eed d\u1ee5ng cao nh\u1ea5t v\u00e0 t\u1ed1t nh\u1ea5t<\/p>\n

+ M\u1ecdi \u01b0\u1edbc t\u00ednh v\u1ec1 chi ph\u00ed v\u00e0 gi\u00e1 b\u00e1n c\u0169ng nh\u01b0 gi\u00e1 tr\u1ecb cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 b\u1ecb thay \u0111\u1ed5i t\u00f9y theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a th\u1ecb tr\u01b0\u1eddng<\/p>\n

+ Th\u01b0\u1eddng kh\u00f4ng t\u00ednh \u0111\u1ebfn gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a \u0111\u1ed3ng ti\u1ec1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110\u1ecbnh gi\u00e1 T\u00e0i nguy\u00ean M\u00f4i tr\u01b0\u1eddng, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p th\u1eb7ng d\u01b0 (ti\u1ebfng Anh: Surplus method) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t.\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\/25669"}],"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=25669"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25669\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}