{"id":26856,"date":"2023-12-07T03:10:29","date_gmt":"2023-12-07T03:10:29","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-binh-quan-average-total-cost-la-gi.html"},"modified":"2023-12-22T14:39:21","modified_gmt":"2023-12-22T07:39:21","slug":"chi-phi-binh-quan-average-total-cost-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-binh-quan-average-total-cost-la-gi.html","title":{"rendered":"Chi ph\u00ed b\u00ecnh qu\u00e2n (Average Total Cost) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: wallstreetmojo)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Chi ph\u00ed b\u00ecnh qu\u00e2n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Chi ph\u00ed b\u00ecnh qu\u00e2n<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0<b>Average Total Cost.<\/b><\/p>\n<p><b>Chi ph\u00ed b\u00ecnh qu\u00e2n<\/b> bi\u1ec3u th\u1ecb m\u1ee9c chi ph\u00ed t\u00ednh trung b\u00ecnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n l\u01b0\u1ee3ng. N\u00f3 b\u1eb1ng t\u1ed5ng chi ph\u00ed chia cho m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng:<\/p>\n<div class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<\/div>\n<\/div>\n<p>R\u00f5 r\u00e0ng chi ph\u00ed b\u00ecnh qu\u00e2n c\u0169ng l\u00e0 m\u1ed9t h\u00e0m s\u1ed1 c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng. T\u00f9y theo m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng q, ta c\u00f3 c\u00e1c m\u1ee9c chi ph\u00ed b\u00ecnh qu\u00e2n kh\u00e1c nhau.\u00a0<\/p>\n<p>V\u1ec1 m\u1eb7t to\u00e1n h\u1ecdc, n\u1ebfu ta \u0111\u00e3 gi\u1ea3 \u0111\u1ecbnh \u0111\u01b0\u1eddng\u00a0t\u1ed5ng chi ph\u00ed\u00a0\u0111i\u1ec3n h\u00ecnh c\u00f3 h\u00ecnh d\u1ea1ng c\u1ee7a m\u1ed9t \u0111\u01b0\u1eddng cong b\u1eadc ba, th\u00ec \u0111\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n ATC \u0111i\u1ec3n h\u00ecnh s\u1ebd c\u00f3 h\u00ecnh d\u1ea1ng m\u1ed9t \u0111\u01b0\u1eddng cong b\u1eadc hai.\u00a0<\/p>\n<p>Th\u00f4ng th\u01b0\u1eddng ng\u01b0\u1eddi ta hay n\u00f3i, ATC l\u00e0 m\u1ed9t \u0111\u01b0\u1eddng h\u00ecnh ch\u1eef U. Th\u1eadt ra, v\u1edbi c\u00e1ch n\u00f3i n\u00e0y, ng\u01b0\u1eddi ta ch\u1ec9 mu\u1ed1n nh\u1ea5n m\u1ea1nh r\u1eb1ng, n\u00f3i chung, m\u1ed9t \u0111\u01b0\u1eddng chi ph\u00ed trung b\u00ecnh th\u01b0\u1eddng c\u00f3 hai ph\u1ea7n: tho\u1ea1t \u0111\u1ea7u, \u1ee9ng v\u1edbi qui m\u00f4 s\u1ea3n l\u01b0\u1ee3ng c\u00f2n t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf, c\u00e0ng t\u0103ng s\u1ea3n l\u01b0\u1ee3ng q l\u00ean th\u00ec chi ph\u00ed b\u00ecnh qu\u00e2n ATC c\u00e0ng gi\u1ea3m xu\u1ed1ng.\u00a0<\/p>\n<p>N\u00f3i c\u00e1ch kh\u00e1c, l\u00fac n\u00e0y, ATC c\u00f3 khuynh h\u01b0\u1edbng \u0111i xu\u1ed1ng. Tuy nhi\u00ean, khi \u0111\u00e3 \u0111\u1ea1t \u0111\u1ebfn m\u1ed9t ng\u01b0\u1ee1ng s\u1ea3n l\u01b0\u1ee3ng n\u00e0o \u0111\u00f3, vi\u1ec7c ti\u1ebfp t\u1ee5c t\u0103ng s\u1ea3n l\u01b0\u1ee3ng q s\u1ebd l\u00e0m cho chi ph\u00ed b\u00ecnh qu\u00e2n ATC t\u0103ng l\u00ean. Khi \u0111\u00f3, \u0111\u01b0\u1eddng ATC s\u1ebd c\u00f3 khuynh h\u01b0\u1edbng \u0111i l\u00ean.\u00a0<\/p>\n<p>H\u00ecnh 1 cho ta m\u1ed9t h\u00ecnh dung v\u1ec1 m\u1ed9t \u0111\u01b0\u1eddng ATC.<\/p>\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh 1: \u0110\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n<\/p>\n<\/div>\n<\/div>\n<p>V\u1edbi q &lt; q*, t\u0103ng q s\u1ebd l\u00e0m ATC gi\u1ea3m xu\u1ed1ng. Ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi q &gt; q*, t\u0103ng q l\u1ea1i l\u00e0m ATC t\u0103ng l\u00ean<\/p>\n<p>H\u00ecnh d\u1ea1ng ch\u1eef U c\u1ee7a \u0111\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n ATC c\u00f3 quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi h\u00ecnh d\u1ea1ng \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed TC.\u00a0<\/p>\n<p>Khi m\u00e0 t\u1ed5ng chi ph\u00ed t\u0103ng ch\u1eadm h\u01a1n t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng khi doanh nghi\u1ec7p mu\u1ed1n s\u1ea3n xu\u1ea5t nhi\u1ec1u \u0111\u1ea7u ra h\u01a1n, t\u1ec9 s\u1ed1 TC(q)\/q hay ATC(q) s\u1ebd c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m d\u1ea7n. \u0110\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n s\u1ebd \u0111i xu\u1ed1ng.\u00a0<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, khi t\u0103ng s\u1ea3n l\u01b0\u1ee3ng c\u0169ng \u0111\u1ed3ng th\u1eddi l\u00e0m cho t\u1ed5ng chi ph\u00ed gia t\u0103ng nhanh h\u01a1n, chi ph\u00ed b\u00ecnh qu\u00e2n s\u1ebd t\u0103ng d\u1ea7n. \u0110\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n s\u1ebd \u0111i l\u00ean.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Quan h\u1ec7 gi\u1eefa \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed v\u00e0 \u0111\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n<\/font><\/h3>\n<p>H\u00e3y xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t \u0111\u01b0\u1eddng TC nh\u01b0 tr\u00ean h\u00ecnh 2.\u00a0<\/p>\n<p>M\u1ed9t \u0111i\u1ec3m nh\u01b0 \u0111i\u1ec3m A c\u00f3 ho\u00e0nh \u0111\u1ed9 l\u00e0 q1 v\u00e0 tung \u0111\u1ed9 l\u00e0 TC1. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a q1 ch\u00ednh l\u00e0 TC1.\u00a0<\/p>\n<p>Theo \u0111\u1ecbnh ngh\u0129a, t\u1ea1i m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng n\u00e0y, chi ph\u00ed b\u00ecnh qu\u00e2n l\u00e0 TC1\/q1. M\u1ee9c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111o b\u1eb1ng tg\u03b1, v\u1edbi \u03b1 l\u00e0 g\u00f3c h\u1ee3p th\u00e0nh b\u1edfi tia OA v\u00e0 tr\u1ee5c ho\u00e0nh.\u00a0<\/p>\n<p>N\u00f3 c\u0169ng ch\u00ednh l\u00e0 \u0111\u1ed9 d\u1ed1c c\u1ee7a tia OA. Khi s\u1ea3n l\u01b0\u1ee3ng c\u00f2n th\u1ea5p (q  q*), \u0111\u1ed9 d\u1ed1c\u00a0c\u1ee7a c\u00e1c tia n\u00f3i tr\u00ean t\u0103ng d\u1ea7n. \u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed b\u00ecnh qu\u00e2n \u0111ang t\u0103ng d\u1ea7n v\u00e0 \u0111\u01b0\u1eddng ATC c\u00f3 xu h\u01b0\u1edbng \u0111i l\u00ean.<\/p>\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh 2: Quan h\u1ec7 gi\u1eefa t\u1ed5ng chi ph\u00ed v\u00e0 chi ph\u00ed b\u00ecnh qu\u00e2n<\/p>\n<\/div>\n<\/div>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Kinh t\u1ebf Vi m\u00f4, PGS.TS. Ph\u00ed M\u1ea1nh H\u1ed3ng, NXB \u0110\u1ea1i h\u1ecdc Qu\u1ed1c Gia H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Chi ph\u00ed b\u00ecnh qu\u00e2n (ti\u1ebfng Anh: Average Total Cost) l\u00e0 m\u1ed9t th\u01b0\u1edbc \u0111o chi ph\u00ed t\u00ednh trung b\u00ecnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n l\u01b0\u1ee3ng.\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\/26856"}],"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=26856"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26856\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}