{"id":29273,"date":"2023-12-07T07:29:38","date_gmt":"2023-12-07T07:29:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-tich-chi-phi-theo-vung-locational-break-even-analysis-la-gi.html"},"modified":"2023-12-23T06:08:45","modified_gmt":"2023-12-22T23:08:45","slug":"phan-tich-chi-phi-theo-vung-locational-break-even-analysis-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-tich-chi-phi-theo-vung-locational-break-even-analysis-la-gi.html","title":{"rendered":"Ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng (Locational break even analysis) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng (Locational break even analysis)<\/font><\/h2>\n

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

Ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng<\/b>\u00a0hay ph\u00e2n t\u00edch v\u1ecb tr\u00ed h\u00f2a v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Locational break even analysis<\/b>.\u00a0<\/p>\n

Ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng<\/i> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh l\u01b0\u1ee3ng, ch\u1ec9 ra nh\u1eefng ph\u1ea1m vi \u01b0u ti\u00ean v\u00f9ng n\u00e0y h\u01a1n c\u00e1c v\u00f9ng kh\u00e1c c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a t\u1eebng v\u00f9ng.<\/p>\n

Gi\u1ea3 thi\u1ebft<\/font><\/h3>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u1ea7n ph\u1ea3i gi\u1ea3 thi\u1ebft nh\u01b0 sau:\u00a0<\/p>\n

–<\/span> Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 h\u1eb1ng s\u1ed1 (kh\u00f4ng \u0111\u1ed5i) trong ph\u1ea1m vi kho\u1ea3ng s\u1ea3n l\u01b0\u1ee3ng c\u00f3 th\u1ec3<\/p>\n

–<\/span>\u00a0Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 tuy\u1ebfn t\u00ednh trong ph\u1ea1m vi kho\u1ea3ng s\u1ea3n l\u01b0\u1ee3ng c\u00f3 th\u1ec3<\/p>\n

–<\/span> Ch\u1ec9 ph\u00e2n t\u00edch cho m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/p>\n

Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng<\/font><\/h3>\n

(1) X\u00e1c \u0111\u1ecbnh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u1ea1i t\u1eebng v\u00f9ng \u0111\u1ecbnh l\u1ef1a ch\u1ecdn (FCi<\/sub>).\u00a0<\/p>\n

(2) X\u00e1c \u0111\u1ecbnh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u1ea1i t\u1eebng v\u00f9ng \u0111\u1ecbnh l\u1ef1a ch\u1ecdn (VCi<\/sub>).\u00a0<\/p>\n

(3) V\u1ebd \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed cho t\u1ea5t c\u1ea3 c\u00e1c v\u00f9ng \u0111\u1ecbnh l\u1ef1a ch\u1ecdn tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ed3 th\u1ecb:\u00a0<\/p>\n

T\u1ed5ng chi ph\u00ed (TCi<\/sub>)= FCi<\/sub> + VCi<\/sub> x Q<\/p>\n

(4) X\u00e1c \u0111\u1ecbnh v\u00f9ng c\u00f3 t\u1ed5ng chi ph\u00ed th\u1ea5p nh\u1ea5t \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng d\u1ef1 ki\u1ebfn<\/p>\n

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

Doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y m\u1edbi t\u1ea1i 4 \u0111\u1ecba \u0111i\u1ec3m A, B, C, D. Ng\u01b0\u1eddi ta d\u1ef1 ki\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a 4 v\u00f9ng d\u1ef1 \u0111\u1ecbnh \u0111\u1eb7t nh\u00e0 m\u00e1y nh\u01b0 sau:<\/p>\n

\n\n\n\n\n\n\n\n\n
V\u00f9ng<\/th>\nChi ph\u00ed c\u1ed1 \u0111\u1ecbnh (FCi<\/sub>)<\/th>\nChi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb (VCi<\/sub>)<\/th>\n<\/tr>\n<\/thead>\n
A<\/td>\n250.000<\/td>\n11<\/td>\n<\/tr>\n
B<\/td>\n100.000<\/td>\n30<\/td>\n<\/tr>\n
C<\/td>\n150.000<\/td>\n20<\/td>\n<\/tr>\n
D<\/td>\n200.000<\/td>\n35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

H\u00e3y x\u00e1c \u0111\u1ecbnh v\u00f9ng \u0111\u1ec3 \u0111\u1eb7t nh\u00e0 m\u00e1y \u1ee9ng v\u1edbi m\u1ed7i kho\u1ea3ng qui m\u00f4 s\u1ea3n xu\u1ea5t nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

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

– X\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed c\u1ee7a t\u1eebng v\u00f9ng \u0111\u1ecbnh l\u1ef1a ch\u1ecdn:\u00a0<\/p>\n

TCA<\/sub> = FCA <\/sub>+ VA<\/sub> x<\/span> Q = 250.000 + 11 x<\/span> Q\u00a0<\/p>\n

TCB<\/sub> = FCB<\/sub> + VB<\/sub> x<\/span> Q = 100.000 + 30 x<\/span> Q\u00a0<\/p>\n

TCC<\/sub> = FCC<\/sub> + VC<\/sub> x<\/span> Q = 150.000 + 20 x<\/span> Q\u00a0<\/p>\n

TCD<\/sub> = FCD<\/sub> + VD<\/sub> x<\/span> Q = 200.000 + 35 x<\/span> Q<\/p>\n

– V\u1ebd \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed c\u1ee7a c\u00e1c v\u00f9ng:\u00a0<\/p>\n

TCA<\/sub> = 250.000 + 11 x<\/span> Q\u00a0<\/p>\n

TCB<\/sub> = 100.000 + 30 x<\/span> Q\u00a0<\/p>\n

TCC<\/sub> = 150.000 + 20 x<\/span> Q\u00a0<\/p>\n

TCD<\/sub> = 200.000 + 35 x<\/span> Q<\/p>\n

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X\u00e1c \u0111\u1ecbnh v\u00f9ng \u0111\u1eb7t nh\u00e0 m\u00e1y t\u01b0\u01a1ng \u1ee9ng v\u1edbi qui m\u00f4 s\u1ea3n xu\u1ea5t:<\/p>\n

Q1<\/sub>: TCB\u00a0<\/sub>x TCC<\/sub> \u2192 100.000 + 30\u00a0x\u00a0<\/span>Q = 150.000 + 20\u00a0x\u00a0<\/span>Q\u00a0<\/p>\n

Q2<\/sub>: TCA\u00a0<\/sub>x TCC<\/sub> \u2192 250.000 + 11 x Q = 150.000 + 20 x Q<\/p>\n

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K\u1ebft lu\u1eadn<\/b><\/p>\n

\n\n\n\n\n\n\n\n\n\n
Q<\/th>\n\u0110\u1eb7t c\u01a1 s\u1edf t\u1ea1i v\u00f9ng<\/th>\n<\/tr>\n<\/thead>\n
Q < 5000<\/td>\nB<\/td>\n<\/tr>\n
5000 < Q < 11.100<\/td>\nC<\/td>\n<\/tr>\n
Q > 11.100<\/td>\nA<\/td>\n<\/tr>\n
Q = 5.000<\/td>\nB ho\u1eb7c C<\/td>\n<\/tr>\n
Q = 11.100<\/td>\nA ho\u1eb7c C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Kh\u00f4ng \u0111\u1eb7t \u1edf \u0111i\u1ec3m D \u1edf b\u1ea5t k\u00ec m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng n\u00e0o.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110\u1ecbnh v\u1ecb doanh nghi\u1ec7p, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica;\u00a0Location Break Even Analysis, Course Hero)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e2n t\u00edch chi ph\u00ed theo v\u00f9ng hay ph\u00e2n t\u00edch v\u1ecb tr\u00ed h\u00f2a v\u1ed1n (ti\u1ebfng Anh: Locational break even analysis) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh l\u01b0\u1ee3ng, ch\u1ec9 ra nh\u1eefng ph\u1ea1m vi \u01b0u ti\u00ean v\u00f9ng n\u00e0y h\u01a1n c\u00e1c v\u00f9ng kh\u00e1c c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a t\u1eebng v\u00f9ng.\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\/29273"}],"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=29273"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29273\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}