{"id":34081,"date":"2023-12-08T03:47:33","date_gmt":"2023-12-08T03:47:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-dinh-dong-chi-phi-trung-binh-average-cost-flow-assumption-la-gi.html"},"modified":"2023-12-23T12:51:55","modified_gmt":"2023-12-23T05:51:55","slug":"gia-dinh-dong-chi-phi-trung-binh-average-cost-flow-assumption-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-dinh-dong-chi-phi-trung-binh-average-cost-flow-assumption-la-gi.html","title":{"rendered":"Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh (Average Cost Flow Assumption) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Investopedia<\/i><\/p>\n<\/figcaption><\/figure>\n

Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh<\/font><\/h2>\n

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

Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh<\/b>\u00a0ho\u1eb7c gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh theo tr\u1ecdng s\u1ed1<\/b> trong ti\u1ebfng Anh l\u00e0 Average Cost Flow Assumption <\/b>ho\u1eb7c Weighted Average Cost Flow Assumption<\/b>.<\/p>\n

Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh<\/b> l\u00e0 vi\u1ec7c c\u00f4ng ty s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb trung b\u00ecnh trong k\u00ec k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0v\u00e0\u00a0h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.<\/p>\n

N\u1ed9i dung c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh<\/font><\/h3>\n

Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh l\u1ea5y trung b\u00ecnh chi ph\u00ed c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a thu\u1ed9c m\u1ed9t lo\u1ea1i nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1ec3 thay th\u1ebf cho nhau v\u00e0 ch\u1ec9 kh\u00e1c nhau v\u1ec1 gi\u00e1 mua. S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 gi\u00e1 mua \u0111\u01b0\u1ee3c qui cho c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i bao g\u1ed3m l\u1ea1m ph\u00e1t, cung ho\u1eb7c c\u1ea7u.<\/p>\n

Theo gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh, t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c c\u1ed9ng l\u1ea1i v\u1edbi nhau, sau \u0111\u00f3 chia cho t\u1ed5ng s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c mua. S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb b\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi gi\u00e1 trung b\u00ecnh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb \u0111\u1ec3 thi\u1ebft l\u1eadp gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh<\/font><\/h3>\n

Gi\u1ea3 s\u1eed r\u1eb1ng Widgets Inc. c\u1ee7a Wexel s\u1eed d\u1ee5ng gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh khi ph\u00e2n b\u1ed5 chi ph\u00ed cho h\u00e0ng t\u1ed3n kho.<\/p>\n

Trong k\u00ec k\u1ebf to\u00e1n, Wexel b\u00e1n:<\/p>\n

+ 25 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a t\u1eeb th\u00f9ng A, m\u1ed7i \u0111\u01a1n v\u1ecb c\u00f3 chi ph\u00ed s\u1ea3n su\u1ea5t l\u00e0 25 \u0111\u00f4 la;<\/p>\n

+ 27 \u0111\u01a1n v\u1ecb t\u1eeb th\u00f9ng B, m\u1ed7i c\u00e1i c\u00f3 chi ph\u00ed s\u1ea3n su\u1ea5t 27 \u0111\u00f4 la \u0111\u1ec3 s\u1ea3n xu\u1ea5t;<\/p>\n

+ 30 \u0111\u01a1n v\u1ecb t\u1eeb x\u00f4 C, m\u1ed7i c\u00e1i c\u00f3 chi ph\u00ed s\u1ea3n su\u1ea5t 30 \u0111\u00f4 la \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a \u0111\u1ec1u c\u00f3 th\u1ec3 thay th\u1ebf cho nhau, ch\u1ec9 kh\u00e1c nhau v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t, do s\u1ef1 gia t\u0103ng chi ph\u00ed c\u1ee7a ch\u1ea5t n\u1ed5 nh\u1ef1a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n

\u0110\u1ec3 t\u00ednh t\u1ed5ng chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS), Wexel s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh. K\u1ebf to\u00e1n t\u00ednh to\u00e1n chi ph\u00ed c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb nh\u01b0 sau: [(25 x $25) + (27x $27) + (30 x $30)] \/ (25 + 27 + 30) = $27.49.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Gi\u1ea3 \u0111\u1ecbnh d\u00f2ng chi ph\u00ed trung b\u00ecnh (ti\u1ebfng Anh: Average Cost Flow Assumption) l\u00e0 vi\u1ec7c c\u00f4ng ty s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb trung b\u00ecnh trong k\u00ec k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u00ec.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34081"}],"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=34081"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34081\/revisions"}],"predecessor-version":[{"id":67834,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34081\/revisions\/67834"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}