{"id":26444,"date":"2023-12-07T02:36:25","date_gmt":"2023-12-07T02:36:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-co-hoi-opportunity-cost-va-chi-phi-chim-sunk-cost-la-gi.html"},"modified":"2023-12-22T14:43:44","modified_gmt":"2023-12-22T07:43:44","slug":"chi-phi-co-hoi-opportunity-cost-va-chi-phi-chim-sunk-cost-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-co-hoi-opportunity-cost-va-chi-phi-chim-sunk-cost-la-gi.html","title":{"rendered":"Chi ph\u00ed c\u01a1 h\u1ed9i (Opportunity Cost) v\u00e0 chi ph\u00ed ch\u00ecm (Sunk Cost) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh \u1ea3nh minh h\u1ecda. Ngu\u1ed3n: standoutbooks, creativemarket<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed c\u01a1 h\u1ed9i (Opportunity Cost) v\u00e0 chi ph\u00ed ch\u00ecm (Sunk Cost)<\/font><\/b><\/p>\n

\u0110\u1ecbnh ngh\u0129a <\/b><\/p>\n

Chi ph\u00ed ch\u00ecm\u00a0<\/b>trong ti\u1ebfng Anh g\u1ecdi l\u00e0\u00a0Sunk Costs. <\/b>Chi ph\u00ed ch\u00ecm\u00a0l\u00e0 nh\u1eefng kho\u1ea3n chi ti\u00eau \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n

Chi ph\u00ed c\u01a1 h\u1ed9i<\/b>\u00a0trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Opportunity Cost<\/b>. Chi ph\u00ed c\u01a1 h\u1ed9i l\u00e0 \u0111\u1ea1i di\u1ec7n cho nh\u1eefng l\u1ee3i \u00edch m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c doanh nghi\u1ec7p b\u1ecf l\u1ee1 khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n n\u00e0y thay v\u00ec l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n kh\u00e1c. M\u1eb7c d\u00f9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng hi\u1ec3n th\u1ecb chi ph\u00ed c\u01a1 h\u1ed9i, ch\u1ee7 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng n\u00f3 \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh khi c\u00f3 nhi\u1ec1u s\u1ef1 l\u1ef1a ch\u1ecdn. (Theo Investopedia, Opportunity Cost)<\/i><\/p>\n

C\u00f3 th\u1ec3 hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n, chi ph\u00ed c\u01a1 h\u1ed9i l\u00e0 kho\u1ea3n thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p m\u1ea5t \u0111i do s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh v\u00e0o d\u1ef1 \u00e1n. Do \u0111\u00f3, chi ph\u00ed c\u01a1 h\u1ed9i kh\u00f4ng ph\u1ea3i kho\u1ea3n th\u1ef1c chi nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn khi ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/font><\/b><\/h3>\n

Chi ph\u00ed c\u01a1 h\u1ed9i<\/b><\/p>\n

OC = FO \u2013 CO<\/p>\n

OC (Opportunity cost): Chi ph\u00ed c\u01a1 h\u1ed9i<\/p>\n

FO (Return on best foregone option): L\u1ee3i nhu\u1eadn c\u1ee7a l\u1ef1a ch\u1ecdn h\u1ea5p d\u1eabn nh\u1ea5t<\/p>\n

CO (Return on chosen option): L\u1ee3i nhu\u1eadn c\u1ee7a l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c ch\u1ecdn<\/p>\n

V\u00ed d\u1ee5<\/b>\u00a0: Nh\u00e0 \u0111\u1ea7u t\u01b0 A d\u1ef1 \u0111\u1ecbnh \u0111em 100.000 USD \u0111i \u0111\u1ea7u t\u01b0. \u00d4ng c\u00e2n nh\u1eafc gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 1: \u0110\u1ea7u t\u01b0 v\u00e0o th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, l\u1ee3i nhu\u1eadn \u01b0\u1edbc t\u00ednh 12%\/n\u0103m. Nh\u01b0 v\u1eady, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0y c\u00f3 th\u1ec3 ki\u1ebfm \u0111\u01b0\u1ee3c 12.000 USD nh\u1edd \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 2: \u0110\u1ea7u t\u01b0 trang thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t m\u1edbi. Khi \u0111\u00f3 \u00f4ng s\u1ebd ki\u1ebfm th\u00eam \u0111\u01b0\u1ee3c 10% l\u1ee3i nhu\u1eadn, t\u1ee9c 10.000 USD nh\u1edd mua m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. <\/p>\n

T\u00ednh chi ph\u00ed c\u01a1 h\u1ed9i trong tr\u01b0\u1eddng h\u1ee3p \u00f4ng A l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 2.<\/p>\n

L\u1eddi gi\u1ea3i:<\/p>\n

Trong v\u00ed d\u1ee5 tr\u00ean, chi ph\u00ed c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

OC = FO \u2013 CO = 12.000 \u2013 10.000 = 2.000 (USD)<\/p>\n

Chi ph\u00ed ch\u00ecm<\/b><\/p>\n

C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed ch\u00ecm d\u1ef1a v\u00e0o \u0111\u1ecbnh ngh\u0129a. Chi ph\u00ed ch\u00ecm l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, d\u00f9 d\u1ef1 \u00e1n c\u00f3 th\u1ef1c hi\u1ec7n hay kh\u00f4ng, chi ph\u00ed n\u00e0y c\u0169ng \u0111\u00e3 ph\u00e1t sinh.<\/p>\n

V\u00ed d\u1ee5:\u00a0<\/b>Chi ph\u00ed \u0111i\u1ec1u tra, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed kh\u1ea3o s\u00e1t th\u1ecb tr\u01b0\u1eddng c\u1ee7a d\u1ef1 \u00e1n b\u1ecb thay th\u1ebf \u2026<\/p>\n

Ph\u00e2n bi\u1ec7t chi ph\u00ed c\u01a1 h\u1ed9i v\u00e0 chi ph\u00ed ch\u00ecm<\/font><\/b><\/h3>\n\n\n\n\n\n
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Ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i<\/b><\/p>\n<\/p>\n<\/td>\n

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Chi ph\u00ed c\u01a1 h\u1ed9i<\/b><\/p>\n<\/p>\n<\/td>\n

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Chi ph\u00ed ch\u00ecm<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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T\u00ednh ch\u1ea5t<\/b><\/p>\n<\/p>\n<\/td>\n

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Kh\u00f4ng ph\u1ea3i kho\u1ea3n th\u1ef1c chi.<\/p>\n

L\u00e0 l\u1ee3i \u00edch b\u1ecb b\u1ecf l\u1ee1 khi th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n n\u00e0y thay v\u00ec m\u1ed9t ph\u01b0\u01a1ng \u00e1n kh\u00e1c.<\/p>\n<\/p>\n<\/td>\n

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L\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra v\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i.<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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L\u1ef1a ch\u1ecdn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n

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Doanh nghi\u1ec7p lu\u00f4n t\u00ednh \u0111\u1ebfn chi ph\u00ed c\u01a1 h\u1ed9i khi \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/p>\n<\/p>\n<\/td>\n

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Kho\u1ea3n chi ph\u00ed n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i ra khi xem x\u00e9t c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf trong t\u01b0\u01a1ng lai do t\u00ednh ch\u1ea5t kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


<\/i><\/p>\n

(T\u00e0i li\u1ec7u tham kh\u00e1o: Gi\u00e1o tr\u00ecnh Kinh t\u1ebf h\u1ecdc, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n;\u00a0<\/i>Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed c\u01a1 h\u1ed9i (ti\u1ebfng Anh: Opportunity Cost) th\u01b0\u1eddng \u1ea9n, song n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn khi \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111inh kinh t\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed ch\u00ecm (ti\u1ebfng Anh: Sunk Cost), kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00e0y.\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\/26444"}],"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=26444"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26444\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}