{"id":26768,"date":"2023-12-07T03:06:52","date_gmt":"2023-12-07T03:06:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/san-luong-hoa-von-break-even-volume-la-gi-cach-xac-dinh-san-luong-hoa-von.html"},"modified":"2023-12-22T14:52:12","modified_gmt":"2023-12-22T07:52:12","slug":"san-luong-hoa-von-break-even-volume-la-gi-cach-xac-dinh-san-luong-hoa-von","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/san-luong-hoa-von-break-even-volume-la-gi-cach-xac-dinh-san-luong-hoa-von.html","title":{"rendered":"S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n (Break even volume) l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n (Break even volume)<\/font><\/h3>\n

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

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Break even volume<\/b>.\u00a0S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n<\/i> l\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p m\u00e0 t\u1ea1i \u0111\u00f3 doanh thu v\u1eeba \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed b\u1ecf ra, bao g\u1ed3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n

T\u1ea1i m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u00e3i c\u0169ng kh\u00f4ng b\u1ecb l\u1ed7.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n<\/b> (Break Even Point, vi\u1ebft t\u1eaft: BEP) l\u00e0 \u0111i\u1ec3m m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng doanh thu b\u1eb1ng t\u1ed5ng chi ph\u00ed.<\/p>\n

Doanh thu h\u00f2a v\u1ed1n <\/b>l\u00e0 doanh thu c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n.\u00a0Doanh thu h\u00f2a v\u1ed1n Dth<\/sub> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n nh\u00e2n v\u1edbi gi\u00e1 b\u00e1n Dth<\/sub> = SLh<\/sub>\u00a0x g.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n<\/font><\/h3>\n

T\u1eeb kh\u00e1i ni\u1ec7m\u00a0s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed\u00a0(l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed), ta th\u1ea5y \u0111i\u1ec3m h\u00f2a v\u1ed1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 \u0111i\u1ec3m m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u00fang b\u1eb1ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p trong k\u00ec<\/span>.\u00a0<\/p>\n

T\u1eeb kh\u00e1i ni\u1ec7m tr\u00ean ta c\u00f3 ph\u01b0\u01a1ng tr\u00ecnh \u0111i\u1ec3m h\u00f2a v\u1ed1n:\u00a0<\/p>\n

Dt \u2013 Cp = 0\u00a0<\/p>\n

Dt \u2013 Bp \u2013 \u0110p = 0\u00a0<\/p>\n

SL x g \u2013 SL x bp \u2013 \u0110p = 0\u00a0<\/p>\n

SL (g \u2013 bp) \u2013 \u0110p = 0\u00a0<\/p>\n

Hay SL (g \u2013 bp) = \u0110p (1)<\/p>\n

T\u1eeb ph\u01b0\u01a1ng tr\u00ecnh (1) ta c\u00f3 s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n SLh<\/sub> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:\u00a0<\/p>\n

SLh<\/sub> = \u0110p\/(g \u2013 bp)\u00a0<\/p>\n

Hay SLh = \u0110p\/lb (2)<\/p>\n

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

Dt: Doanh thu; Cp: Chi ph\u00ed;\u00a0<\/p>\n

\n

SL: s\u1ea3n l\u01b0\u1ee3ng<\/p>\n

Bp: Bi\u1ebfn ph\u00ed; \u0110p: \u0110\u1ecbnh ph\u00ed<\/p>\n

g: gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/p>\n

bp: bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

V\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a c\u00f4ng ty may H\u01b0ng Th\u1ecbnh (\u0111\u01a1n v\u1ecb: 1.000 \u0111\u1ed3ng)<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/th>\nT\u1ed5ng s\u1ed1<\/th>\nT\u00ednh cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/th>\n<\/tr>\n<\/thead>\n
Doanh thu<\/p>\n<\/td>\n\n

300.000<\/p>\n

(t\u00ednh tr\u00ean 1.000 \u00e1o)<\/p>\n<\/p>\n<\/td>\n

300<\/td>\n<\/tr>\n
Chi ph\u00ed nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n150.000<\/td>\n150<\/td>\n<\/tr>\n
Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n20.000<\/td>\n20<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i<\/td>\n5.000<\/td>\n5<\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\n175.000<\/td>\n175<\/td>\n<\/tr>\n
L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/td>\n125.000<\/td>\n125<\/td>\n<\/tr>\n
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/td>\n37.000<\/td>\n37<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/td>\n88.000<\/td>\n88<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

T\u1eeb s\u1ed1 li\u1ec7u c\u1ee7a C\u00f4ng ty may H\u01b0ng Th\u1ecbnh, ch\u00fang ta s\u1ebd x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n nh\u01b0 sau:<\/p>\n

\u0110p = 37.000 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb: 175 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb: lb = 125 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

Ta c\u00f3: SLh<\/sub> = 37.000\/125 = 296 (s\u1ea3n ph\u1ea9m)<\/p>\n

C\u00f4ng ty H\u01b0ng Th\u1ecbnh s\u1ebd \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec3m h\u00f2a v\u1ed1n v\u1edbi 296 s\u1ea3n ph\u1ea9m v\u00e0 c\u00f4ng ty b\u1eaft \u0111\u1ea7u c\u00f3 l\u00e3i t\u1eeb s\u1ea3n ph\u1ea9m th\u1ee9 297, n\u1ebfu s\u1ea3n xu\u1ea5t d\u01b0\u1edbi m\u1ee9c n\u00e0y c\u00f4ng ty s\u1ebd b\u1ecb l\u1ed7.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0C\u00e1ch \u1ee9ng x\u1eed c\u1ee7a chi ph\u00ed v\u00e0 ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 chi ph\u00ed \u2013 s\u1ea3n l\u01b0\u1ee3ng \u2013 l\u1ee3i nhu\u1eadn, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n (ti\u1ebfng Anh: Break even volume) l\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p m\u00e0 t\u1ea1i \u0111\u00f3 doanh thu v\u1eeba \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed b\u1ecf ra, bao g\u1ed3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.\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\/26768"}],"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=26768"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26768\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}