{"id":34200,"date":"2023-12-08T03:52:05","date_gmt":"2023-12-08T03:52:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/san-luong-tuong-duong-la-gi-cong-thuc-tinh.html"},"modified":"2023-12-23T20:55:59","modified_gmt":"2023-12-23T13:55:59","slug":"san-luong-tuong-duong-la-gi-cong-thuc-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/san-luong-tuong-duong-la-gi-cong-thuc-tinh.html","title":{"rendered":"S\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: dreamstime)<\/p>\n<\/figcaption><\/figure>\n

Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng<\/font><\/h2>\n

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

Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng<\/b> \u0111u\u031b\u01a1\u0323c hi\u00ea\u0309u la\u0300 sa\u0309n lu\u031b\u01a1\u0323ng \u0111a\u0301ng le\u0303 \u0111u\u031b\u01a1\u0323c sa\u0309n xu\u00e2\u0301t ra trong k\u00ec<\/span> n\u00ea\u0301u t\u00e2\u0301t ca\u0309 mo\u0323i k\u00ea\u0301t qua\u0309 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c cu\u0309a pha\u0302n xu\u031b\u01a1\u0309ng \u0111\u00ea\u0300u la\u0300 sa\u0309n ph\u00e2\u0309m hoa\u0300n tha\u0300nh cu\u0309a pha\u0302n xu\u031b\u01a1\u0309ng \u0111o\u0301.\u00a0<\/p>\n

C\u00f4ng th\u1ee9c<\/font><\/h3>\n

Co\u0302ng th\u01b0\u0301c chung \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng cho sa\u0309n ph\u00e2\u0309m \u0111ang ch\u00ea\u0301 d\u01a1\u0309 nhu\u031b sau:<\/p>\n

Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng = Sa\u0309n lu\u031b\u01a1\u0323ng sa\u0309n xu\u00e2\u0301t (x) % hoa\u0300n tha\u0300nh co\u0302ng vi\u1eb9\u0302c<\/b><\/p>\n

V\u00ed d\u1ee5:<\/b> N\u00ea\u0301u doanh nghi\u1eb9\u0302p \u0111ang co\u0301 100 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang va\u0300o cu\u00f4\u0301i\u00a0k\u00ec<\/span> v\u01a1\u0301i m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0300n tha\u0300nh la\u0300 80% co\u0302ng vi\u1eb9\u0302c thi\u0300 s\u00f4\u0301 sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng \u0111a\u0303 hoa\u0300n tha\u0300nh la\u0300 80 s\u1ea3n ph\u1ea9m.\u00a0<\/p>\n

Vi\u0300 m\u1ed7i lo\u1ea1i chi ph\u00ed \u0111\u00e3 ti\u00eau hao cho s\u1ea3n ph\u1ea9m d\u1edf dang v\u1edbi m\u1ee9c \u0111\u1ed9 kh\u00f4ng nhu\u031b nhau ne\u0302n khi ti\u0301nh sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng, ngu\u031b\u01a1\u0300i ta c\u00e2\u0300n ti\u0301nh \u0111\u00f4\u0301i v\u01a1\u0301i t\u01b0\u0300ng khoa\u0309n mu\u0323c phi\u0301 cu\u0323 th\u00ea\u0309, \u0111\u1ea1\u0306c bi\u1eb9\u0302t la\u0300 quan ta\u0302m \u0111\u00ea\u0301n chi phi\u0301 v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p \u0111u\u031ba ngay t\u01b0\u0300 \u0111\u00e2\u0300u qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t, \u0111u\u031ba lie\u0302n tu\u0323c hay co\u0301 nh\u01b0\u0303ng \u0111i\u00ea\u0309m pha\u0301t sinh nh\u00e2\u0301t \u0111i\u0323nh trong qui tri\u0300nh co\u0302ng ngh\u1eb9\u0302.\u00a0<\/p>\n

Trong vi\u0301 du\u0323 tre\u0302n, n\u00ea\u0301u v\u1ea1\u0302t li\u1eb9\u0302u \u0111u\u031ba ngay t\u01b0\u0300 \u0111\u00e2\u0300u qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t thi\u0300 sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng cho t\u01b0\u0300ng khoa\u0309n mu\u0323c phi\u0301 nhu\u031b sau:<\/p>\n

– Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 v\u1ea1\u0302t li\u1eb9\u0302u: 100 s\u1ea3n ph\u1ea9m<\/span> x100% = 100\u00a0s\u1ea3n ph\u1ea9m<\/span><\/p>\n

– Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 nha\u0302n co\u0302ng: 100 s\u1ea3n ph\u1ea9m<\/span> x80% = 80\u00a0s\u1ea3n ph\u1ea9m<\/span><\/p>\n

– Sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung: 100\u00a0s\u1ea3n ph\u1ea9m<\/span> x80% = 80\u00a0s\u1ea3n ph\u1ea9m<\/span><\/p>\n

Tuy nhie\u0302n, n\u00ea\u0301u v\u1ea1\u0302t li\u1eb9\u0302u \u0111u\u031ba lie\u0302n tu\u0323c va\u0300o qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t nhu\u031b \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 ch\u00ea\u0301 bi\u00ea\u0301n thi\u0300 sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0309 ba loa\u0323i phi\u0301 \u0111\u00ea\u0300u la\u0300 80 sa\u0309n ph\u00e2\u0309m.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh<\/font><\/h3>\n

Xa\u0301c \u0111i\u0323nh sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng co\u0300n quan ta\u0302m \u0111\u00ea\u0301n v\u00e2\u0301n \u0111\u00ea\u0300: do\u0300ng chi phi\u0301 co\u0301 g\u0103\u0301n li\u00ea\u0300n v\u01a1\u0301i do\u0300ng v\u1ea1\u0302t ch\u00e2\u0301t cu\u0309a qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t hay kho\u0302ng. Co\u0301 hai phu\u031bo\u031bng pha\u0301p ti\u0301nh sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng xe\u0301t theo khi\u0301a ca\u0323nh na\u0300y: phu\u031bo\u031bng pha\u0301p bi\u0300nh qua\u0302n gia quy\u00ea\u0300n va\u0300 phu\u031bo\u031bng pha\u0301p nh\u1ea1\u0302p tru\u031b\u01a1\u0301c – xu\u00e2\u0301t tru\u031b\u01a1\u0301c.<\/p>\n

– Theo phu\u031bo\u031bng pha\u0301p bi\u0300nh qua\u0302n gia quy\u00ea\u0300n,<\/b> sa\u0309n lu\u031b\u01a1\u0323ng tu\u031bo\u031bng \u0111u\u031bo\u031bng cu\u0309a m\u1ecd\u0302t pha\u0302n xu\u031b\u01a1\u0309ng chi\u0309 xe\u0301t \u0111\u00ea\u0301n s\u00f4\u0301 lu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309md\u01a1\u0309 dang cu\u00f4\u0301i k\u00ec<\/span> khi qui \u0111\u00f4\u0309i. S\u00f4\u0301 lu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang \u0111\u00e2\u0300u k\u00ec coinhu\u031b \u0111a\u0303 hoa\u0300n tha\u0300nh trong k\u00ec sa\u0309n xu\u00e2\u0301t theo do\u0300ng v\u1ea1\u0302t ch\u00e2\u0301t cu\u0309a qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t.<\/p>\n

– Theo phu\u031bo\u031bng pha\u0301p nh\u1ea1\u0302p tru\u031b\u01a1\u0301c – xu\u00e2\u0301t tru\u031b\u01a1\u0301c, <\/b>th\u01b0\u0323c ch\u00e2\u0301t cu\u0309a phu\u031bo\u031bng pha\u0301p na\u0300y la\u0300 sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang \u0111\u00e2\u0300u k\u00ec<\/span> se\u0303 ti\u00ea\u0301p tu\u0323c ch\u00ea\u0301 bi\u00ea\u0301n va\u0300 se\u0303 hoa\u0300n tha\u0300nh tru\u031b\u01a1\u0301c n\u00ea\u0301u kho\u0302ng co\u0301 nh\u01b0\u0303ng sai ho\u0309ng v\u00ea\u0300 m\u1ea1\u0306t k\u0129<\/span> thu\u1ea1\u0302t; nh\u01b0\u0303ng sa\u0309n ph\u00e2\u0309m m\u01a1\u0301i b\u0103\u0301t \u0111\u00e2\u0300u sa\u0309n xu\u00e2\u0301t trong k\u00ec<\/span> se\u0303 hoa\u0300n tha\u0300nh sau va\u0300 co\u0301 th\u00ea\u0309 la\u0300 nh\u01b0\u0303ng sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang co\u0300n la\u0323i cu\u00f4\u0301i k\u00ec.<\/span><\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, Trung t\u00e2m \u0110\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn, \u0110\u1ea1i h\u1ecdc Kinh doanh v\u00e0 C\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n S\u1ea3n l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1ng l\u1ebd \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ra trong k\u00ec n\u1ebfu t\u1ea5t c\u1ea3 m\u1ecdi k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u1ee7a ph\u00e2n x\u01b0\u1edfng \u0111\u1ec1u l\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh c\u1ee7a ph\u00e2n x\u01b0\u1edfng \u0111\u00f3.\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\/34200"}],"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=34200"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34200\/revisions"}],"predecessor-version":[{"id":67896,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34200\/revisions\/67896"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}