{"id":27441,"date":"2023-12-07T04:34:02","date_gmt":"2023-12-07T04:34:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-trung-binh-trong-phan-bo-chi-phi-kinh-doanh-chung-la-gi.html"},"modified":"2023-12-22T15:12:52","modified_gmt":"2023-12-22T08:12:52","slug":"nguyen-tac-trung-binh-trong-phan-bo-chi-phi-kinh-doanh-chung-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-trung-binh-trong-phan-bo-chi-phi-kinh-doanh-chung-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc trung b\u00ecnh trong ph\u00e2n b\u1ed5 chi ph\u00ed kinh doanh chung l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: plus)<\/p>\n<\/figcaption><\/figure>\n

Nguye\u0302n t\u0103\u0301c trung bi\u0300nh<\/font><\/h2>\n

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

Nguye\u0302n t\u0103\u0301c trung bi\u0300nh<\/b> l\u00e0 m\u1ed9t trong c\u00e1c nguy\u00ean t\u1eafc ch\u1ee7 y\u1ebfu khi ph\u00e2n b\u1ed5 chi ph\u00ed kinh doanh.<\/p>\n

Theo nguye\u0302n t\u0103\u0301c trung bi\u0300nh ngu\u031b\u01a1\u0300i<\/b> ta pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh chung cho ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng c\u00e2\u0300n pha\u0302n b\u00f4\u0309 m\u1ecd\u0302t ca\u0301ch bi\u0300nh qua\u0302n.\u00a0<\/p>\n

Ch\u0103\u0309ng ha\u0323n ngu\u031b\u01a1\u0300i ta co\u0301 th\u00ea\u0309 pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh cho hoa\u0323t \u0111\u1ecd\u0302ng va\u0306n hoa\u0301, th\u00ea\u0309 thao, mua sa\u0301ch ba\u0301o cho thu\u031b vi\u1eb9\u0302n, chi phi\u0301 kinh doanh cho a\u0306n ca… theo s\u00f4\u0301 lao \u0111\u1ecd\u0302ng \u01a1\u0309 t\u01b0\u0300ng \u0111i\u00ea\u0309m chi phi\u0301.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

Ro\u0303 ra\u0300ng ca\u0301ch pha\u0302n b\u00f4\u0309 bi\u0300nh qua\u0302n \u0111em la\u0323i k\u00ea\u0301t qua\u0309 kho\u0302ng chi\u0301nh xa\u0301c ne\u0302n chi\u0309 a\u0301p du\u0323ng nguye\u0302n t\u0103\u0301c na\u0300y n\u00ea\u0301u quan h\u1eb9\u0302 gi\u01b0\u0303a chi phi\u0301 kinh doanh va\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng pha\u0302n b\u00f4\u0309 kho\u0302ng ch\u1ea1\u0306t ho\u1ea1\u0306c kho\u0302ng xa\u0301c \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c.<\/p>\n

M\u00f4\u0303i nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 \u0111\u00ea\u0300u co\u0301 u\u031bu, nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m kha\u0301c nhau; \u0111\u00f4\u0300ng th\u01a1\u0300i, m\u00f4\u0303i nguye\u0302n t\u0103\u0301c la\u0323i \u0111o\u0300i ho\u0309i pha\u0309i tho\u0309a ma\u0303n ca\u0301c \u0111i\u00ea\u0300u ki\u1eb9\u0302n nh\u00e2\u0301t \u0111i\u0323nh khi a\u0301p du\u0323ng.\u00a0<\/p>\n

Vi\u0300 v\u1ea1\u0302y, vi\u1eb9\u0302c nghie\u0302n c\u01b0\u0301u va\u0300 l\u01b0\u0323a cho\u0323n nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 se\u0303 a\u0301p du\u0323ng trong ca\u0301c tru\u031b\u01a1\u0300ng h\u01a1\u0323p pha\u0302n b\u00f4\u0309 cu\u0323 th\u00ea\u0309 la\u0300 hoa\u0300n toa\u0300n c\u00e2\u0300n thi\u00ea\u0301t nh\u0103\u0300m v\u01b0\u0300a \u0111a\u0309m ba\u0309o ti\u0301nh chi\u0301nh xa\u0301c cao nh\u00e2\u0301t, la\u0323i v\u01b0\u0300a phu\u0300 h\u01a1\u0323p nh\u00e2\u0301t v\u01a1\u0301i \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng \u0111u\u031b\u01a1\u0323c pha\u0302n b\u00f4\u0309.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/p>\n

– Co\u0301 th\u00ea\u0309 hi\u00ea\u0309u nguye\u0302n t\u0103\u0301c la\u0300 nh\u01b0\u0303ng “m\u00e2\u0303u m\u01b0\u0323c” \u0111u\u031b\u01a1\u0323c \u0111u\u031ba ra nh\u0103\u0300m \u0111i\u00ea\u0300u chi\u0309nh th\u00f4\u0301ng nh\u00e2\u0301t nh\u01b0\u0303ng ha\u0300nh vi nh\u00e2\u0301t \u0111i\u0323nh.<\/p>\n

Nguye\u0302n t\u0103\u0301c pha\u0302n b\u00f4\u0309 th\u00f4\u0301ng nh\u00e2\u0301t ca\u0301ch th\u01b0\u0301c pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh chung cho ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng \u0111u\u031b\u01a1\u0323c pha\u0302n b\u00f4\u0309. Th\u00f4\u0301ng nh\u00e2\u0301t ca\u0301ch th\u01b0\u0301c pha\u0302n b\u00f4\u0309 v\u01b0\u0300a \u0111a\u0309m ba\u0309o vi\u1eb9\u0302c pha\u0302n b\u00f4\u0309 chi phi\u0301 kinh doanh chung ti\u00ea\u0301p c\u1ea1\u0302n \u0111\u00ea\u0301n \u0111\u1ecd\u0302 chi\u0301nh xa\u0301c c\u00e2\u0300n thi\u00ea\u0301t, v\u01b0\u0300a \u0111a\u0309m ba\u0309o ti\u0301nh chi\u0301nh xa\u0301c khi pha\u0302n ti\u0301ch, so sa\u0301nh, \u0111a\u0301nh gia\u0301 chi phi\u0301 kinh doanh pha\u0301t sinh \u01a1\u0309 ca\u0301c th\u01a1\u0300i\u00a0k\u00ec\u00a0ti\u0301nh toa\u0301n kha\u0301c nhau.<\/p>\n

Ba\u0323n ha\u0303y tu\u031b\u01a1\u0309ng tu\u031b\u01a1\u0323ng xem ba\u0323n se\u0303 k\u00ea\u0301t lu\u1ea1\u0302n th\u00ea\u0301 na\u0300o n\u00ea\u0301u pha\u0302n ti\u0301ch s\u00f4\u0301 li\u1eb9\u0302u v\u00ea\u0300 chi phi\u0301 kinh doanh \u01a1\u0309 2 th\u01a1\u0300i\u00a0k\u00ec\u00a0ti\u0301nh toa\u0301n kha\u0301c nhau ma\u0300 \u01a1\u0309 m\u00f4\u0303i th\u01a1\u0300i\u00a0k\u00ec\u00a0ngu\u031b\u01a1\u0300i ta la\u0323i pha\u0302n b\u00f4\u0309 theo m\u00f4\u0303i ca\u0301ch kha\u0301c nhau?<\/p>\n

– \u0110a\u0323i lu\u031b\u01a1\u0323ng \u0111a\u0309m \u0111u\u031bo\u031bng nhi\u1eb9\u0302m vu\u0323 “c\u00e2\u0300u n\u00f4\u0301i” gi\u01b0\u0303a chi phi\u0301 kinh doanh chung c\u00e2\u0300n pha\u0302n b\u00f4\u0309 va\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng chi\u0323u chi phi\u0301 \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 \u0111a\u0323i lu\u031b\u01a1\u0323ng pha\u0302n b\u00f4\u0309 hay \u0111a\u0323i lu\u031b\u01a1\u0323ng \u0111o\u0301ng vai tro\u0300 la\u0300m chi\u0300a khoa\u0301 pha\u0302n b\u00f4\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Thi\u00ea\u0301t k\u00ea\u0301\u00a0ca\u0301c\u00a0\u0111i\u00ea\u0309m chi phi\u0301 trong doanh nghi\u1eb9\u0302p, 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 Theo nguy\u00ean t\u1eafc trung b\u00ecnh ng\u01b0\u1eddi ta ph\u00e2n b\u1ed5 chi ph\u00ed kinh doanh chung cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch b\u00ecnh qu\u00e2n.\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\/27441"}],"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=27441"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27441\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}