{"id":27435,"date":"2023-12-07T04:33:51","date_gmt":"2023-12-07T04:33:51","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tinh-chi-phi-kinh-doanh-theo-doi-tuong-la-gi-cac-hinh-thuc-tinh.html"},"modified":"2023-12-22T15:14:27","modified_gmt":"2023-12-22T08:14:27","slug":"tinh-chi-phi-kinh-doanh-theo-doi-tuong-la-gi-cac-hinh-thuc-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tinh-chi-phi-kinh-doanh-theo-doi-tuong-la-gi-cac-hinh-thuc-tinh.html","title":{"rendered":"T\u00ednh chi ph\u00ed kinh doanh theo \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 g\u00ec? C\u00e1c h\u00ecnh th\u1ee9c t\u00ednh"},"content":{"rendered":"
\n
\n
<\/div>
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: touchcast)<\/p>\n<\/figcaption><\/figure>\n

Ti\u0301nh chi phi\u0301 kinh doanh theo \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng<\/font><\/h2>\n

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

Ti\u0301nh chi phi\u0301 kinh doanh theo \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng<\/b> la\u0300 bu\u031b\u01a1\u0301c ti\u0301nh chi phi\u0301 kinh doanh pha\u0301t sinh cho ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng cu\u0323 th\u00ea\u0309.<\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c t\u00ednh<\/font><\/h3>\n

Ca\u0301c hi\u0300nh th\u01b0\u0301c ti\u0301nh chi phi\u0301 kinh doanh theo \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng:<\/p>\n

– \u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng th\u01a1\u0300i gian:<\/b> t\u01b0\u0300ng th\u01a1\u0300i k\u00ec<\/span> ti\u0301nh nhu\u031b tha\u0301ng, 10 nga\u0300y, tu\u00e2\u0300n l\u00ea\u0303, nga\u0300y \u0111e\u0302m, ca la\u0300m vi\u1eb9\u0302c va\u0300 1 gi\u01a1\u0300 hoa\u0323t \u0111\u1ecd\u0302ng \u0111o\u0301 \u0111u\u031b\u01a1\u0323c t\u1ea1\u0302p h\u01a1\u0323p \u01a1\u0309 bu\u031b\u01a1\u0301c ti\u0301nh chi phi\u0301 kinh doanh theo loa\u0323i.<\/p>\n

– \u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng kho\u0302ng gian:<\/b> \u0111o\u0301 \u0111u\u031b\u01a1\u0323c t\u1ea1\u0302p h\u01a1\u0323p \u01a1\u0309 bu\u031b\u01a1\u0301c ti\u0301nh chi phi\u0301 kinh doanh theo \u0111i\u00ea\u0309m.<\/p>\n

– \u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m:<\/b> ti\u0301nh chi phi\u0301 kinh doanh pha\u0301t sinh g\u0103\u0301n v\u01a1\u0301i t\u01b0\u0300ng sa\u0309n ph\u00e2\u0309m hay chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i bi\u0300nh qua\u0302n sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c ti\u0301nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m.<\/p>\n

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

Ha\u0303y theo do\u0303i vi\u0301 du\u0323 du\u031b\u01a1\u0301i \u0111a\u0302y \u0111\u00ea\u0309 th\u00e2\u0301y vi\u1eb9\u0302c ti\u0301nh toa\u0301n chi phi\u0301 kinh doanh g\u0103\u0301n v\u01a1\u0301i \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m.<\/p>\n

Vi\u0301 du\u0323: V\u01a1\u0301i chu k\u00ec<\/span> kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p la\u0300 6 tha\u0301ng va\u0300 ca\u0301c s\u00f4\u0301 li\u1eb9\u0302u ban \u0111\u00e2\u0300u trong tha\u0301ng 1\/2014 nhu\u031b sau:<\/p>\n

– Nh\u1ea1\u0302p kho v\u1ea1\u0302t li\u1eb9\u0302u 1001 trong k\u00ec<\/span> 15 t\u00e2\u0301n v\u01a1\u0301i gia\u0301 mua va\u0300o 20 tri\u1eb9\u0302u \u0111\u00f4\u0300ng\/t\u00e2\u0301n, d\u01b0\u0323 ba\u0301o gia\u0301 v\u1ea1\u0302t li\u1eb9\u0302u 1001 ta\u0306ng 1,2%\/tha\u0301ng. Xu\u00e2\u0301t 3 t\u00e2\u0301n v\u1ea1\u0302t li\u1eb9\u0302u 1001 \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A va\u0300 4 t\u00e2\u0301n v\u1ea1\u0302t li\u1eb9\u0302u 1001 \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m B.<\/p>\n

– Mua v\u00ea\u0300 10 t\u00e2\u0301n v\u1ea1\u0302t li\u1eb9\u0302u 1002 v\u01a1\u0301i gia\u0301 mua la\u0300 2,5 tri\u1eb9\u0302u \u0111\u00f4\u0300ng\/t\u00e2\u0301n, d\u01b0\u0323 ki\u00ea\u0301n sau chu k\u00ec<\/span> kinh doanh gia\u0301 loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u 1002 ta\u0306ng 3%. Xu\u00e2\u0301t kho loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u 1002 la\u0300 5 t\u00e2\u0301n, trong \u0111o\u0301 2 t\u00e2\u0301n \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A va\u0300 1 t\u00e2\u0301n \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m B.<\/p>\n

– Xu\u00e2\u0301t kho 800 kg v\u1ea1\u0302t li\u1eb9\u0302u 1003 \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A va\u0300 B theo ti\u0309 l\u1eb9\u0302 s\u01b0\u0309 du\u0323ng A\/B = 3\/7. Gia\u0301 v\u1ea1\u0302t li\u1eb9\u0302u 1003 \u00f4\u0309n \u0111i\u0323nh \u01a1\u0309 m\u01b0\u0301c 28.000 \u0111\u00f4\u0300ng\/kg.<\/p>\n

– Ca\u0301c loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u phu\u0323 \u0111u\u031ba va\u0300o s\u01b0\u0309 du\u0323ng co\u0301 gia\u0301 tri\u0323 ti\u0301nh theo gia\u0301 mua va\u0300o la\u0300 25 tri\u1eb9\u0302u \u0111\u00f4\u0300ng, chi\u0309 s\u00f4\u0301 gia\u0301 ca\u0309 v\u1ea1\u0302t li\u1eb9\u0302u th\u01a1\u0300i k\u00ec<\/span> na\u0300y ta\u0306ng 1% \/tha\u0301ng. Ti\u0309 l\u1eb9\u0302 v\u1ea1\u0302t li\u1eb9\u0302u phu\u0323 \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A va\u0300 B thu\u031b\u01a1\u0300ng la\u0300 8\/5.<\/p>\n

– Cu\u00f4\u0301i tha\u0301ng ki\u00ea\u0309m ke\u0302 kho th\u00e2\u0301y loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u 1001 hao hu\u0323t 0,4 t\u00e2\u0301n, loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u 1002 hao hu\u0323t 0,1 t\u00e2\u0301n va\u0300 ca\u0301c loa\u0323i v\u1ea1\u0302t li\u1eb9\u0302u phu\u0323 hao hu\u0323t \u0111u\u031b\u01a1\u0323c \u0111a\u0301nh gia\u0301 co\u0301 tri\u0323 gia\u0301 la\u0300 1,5 tri\u1eb9\u0302u \u0111\u00f4\u0300ng.<\/p>\n

Ha\u0303y ti\u0301nh chi phi\u0301 kinh doanh pha\u0301t sinh \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A va\u0300 sa\u0309n ph\u00e2\u0309m B trong tha\u0301ng 1\/2014.<\/p>\n

Chi phi\u0301 kinh doanh pha\u0301t sinh \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m A trong tha\u0301ng 1.2014 la\u0300:<\/b><\/p>\n

CPKD(1001) = 3 \u00d7 20.000.000 \u00d7 1,012^6 = 64.451.692 (\u0111\u00f4\u0300ng)\u00a0<\/p>\n

CPKD(1002) = 2 \u00d7 2.500.000 \u00d7 1,03 = 5.150.000 (\u0111\u00f4\u0300ng)\u00a0<\/p>\n

CPKD(1003) = 800 \u00d7 28.000\u00a0\u00b40,3 = 6.720.000 (\u0111\u00f4\u0300ng)\u00a0<\/p>\n

CPKD(VLphu\u0323) = 25.000.000 \u00d7 1,01^6 \u00d7 8\/13 = 16.331.079 (\u0111\u00f4\u0300ng)<\/p>\n

Chi phi\u0301 kinh doanh pha\u0301t sinh \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m B trong tha\u0301ng 1\/2014 la\u0300:\u00a0<\/b><\/p>\n

CPKD(1001) = 4 \u00d7 20.000.000 \u00d7 1,012^6 = 85.935.590 (\u0111\u00f4\u0300ng)<\/p>\n

CPKD(1002) = 1 \u00d7 2.500.000 \u00d7 1,03 = 2.575.000 (\u0111\u00f4\u0300ng)<\/p>\n

CPKD(1003) = 800 \u00d7 28.000\u00a0\u00b40,7 = 15.680.000 (\u0111\u00f4\u0300ng)<\/p>\n

CPKD(VLphu\u0323) = 25.000.000 \u00d7 1,01^6 \u00d7 5\/13 = 10.206.924 (\u0111\u00f4\u0300ng)<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ti\u0301nh chi phi\u0301 kinh doanh theo\u00a0\u0111i\u00ea\u0309m va\u0300 theo\u00a0\u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng, Trung t\u00e2m \u0110\u00e0o t\u1ea1o t\u1eeb xa, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00ednh chi ph\u00ed kinh doanh theo \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 b\u01b0\u1edbc t\u00ednh chi ph\u00ed kinh doanh ph\u00e1t sinh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27435"}],"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=27435"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27435\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}