{"id":34206,"date":"2023-12-08T03:52:18","date_gmt":"2023-12-08T03:52:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cach-ung-xu-cua-chi-phi-cost-behavior-la-gi-phan-loai.html"},"modified":"2023-12-23T20:56:08","modified_gmt":"2023-12-23T13:56:08","slug":"cach-ung-xu-cua-chi-phi-cost-behavior-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cach-ung-xu-cua-chi-phi-cost-behavior-la-gi-phan-loai.html","title":{"rendered":"C\u00e1ch \u1ee9ng x\u1eed c\u1ee7a chi ph\u00ed (Cost behavior) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
\n
\n
<\/div>
\n

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

Ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chi phi\u0301<\/font><\/h2>\n

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

Ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chi phi\u0301 <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Cost behavior.<\/b><\/p>\n

Ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chi phi\u0301 <\/b>la\u0300 thu\u1ea1\u0302t ng\u01b0\u0303 \u0111\u00ea\u0309 bi\u00ea\u0309u thi\u0323 s\u01b0\u0323 thay \u0111\u00f4\u0309i cu\u0309a chi phi\u0301 tu\u031bo\u031bng \u01b0\u0301ng v\u01a1\u0301i ca\u0301c m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng \u0111a\u0323t \u0111u\u031b\u01a1\u0323c.\u00a0<\/p>\n

Ca\u0301c chi\u0309 tie\u0302u th\u00ea\u0309 hi\u1eb9\u0302n m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng cu\u0303ng r\u00e2\u0301t \u0111a da\u0323ng. Trong doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t ta thu\u031b\u01a1\u0300ng g\u1ea1\u0306p ca\u0301c chi\u0309 tie\u0302u th\u00ea\u0309 hi\u1eb9\u0302n m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng nhu\u031b: kh\u00f4\u0301i lu\u031b\u01a1\u0323ng co\u0302ng vi\u1eb9\u0302c \u0111a\u0303 th\u01b0\u0323c hi\u1eb9\u0302n, kh\u00f4\u0301i lu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t, s\u00f4\u0301 gi\u01a1\u0300 ma\u0301y hoa\u0323t \u0111\u1ecd\u0302ng,v.v..\u00a0<\/p>\n

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

Chi phi\u0301 \u0111u\u031b\u01a1\u0323c \u0111i\u0323nh nghi\u0303a nhu\u031b la\u0300 gia\u0301 tri\u0323 ti\u00ea\u0300n t\u1eb9\u0302 cu\u0309a ca\u0301c khoa\u0309n hao phi\u0301 bo\u0309 ra nh\u0103\u0300m thu \u0111u\u031b\u01a1\u0323c ca\u0301c loa\u0323i ta\u0300i sa\u0309n, ha\u0300ng ho\u0301a ho\u1ea1\u0306c ca\u0301c di\u0323ch v\u1ee5.<\/p>\n

Ph\u00e2n bi\u1ec7t ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng<\/font><\/h3>\n

Khi xem xe\u0301t ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chi phi\u0301, cu\u0303ng c\u00e2\u0300n pha\u0302n bi\u1eb9\u0302t ro\u0303 pha\u0323m vi hoa\u0323t \u0111\u1ecd\u0302ng (operating range) cu\u0309a doanh nghi\u1eb9\u0302p v\u01a1\u0301i m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng (operating levels) ma\u0300 doanh nghi\u1eb9\u0302p \u0111a\u0323t \u0111u\u031b\u01a1\u0323c trong t\u01b0\u0300ng k\u00ec.<\/p>\n

Pha\u0323m vi hoa\u0323t \u0111\u1ecd\u0302ng chi\u0309 ro\u0303 ca\u0301c na\u0306ng l\u01b0\u0323c hoa\u0323t \u0111\u1ecd\u0302ng t\u00f4\u0301i \u0111a nhu\u031b co\u0302ng su\u00e2\u0301t ma\u0301y mo\u0301c thi\u00ea\u0301t bi\u0323, s\u00f4\u0301 gi\u01a1\u0300 co\u0302ng lao \u0111\u1ecd\u0302ng cu\u0309a co\u0302ng nha\u0302n, … ma\u0300 doanh nghi\u1eb9\u0302p co\u0301 th\u00ea\u0309 khai tha\u0301c, co\u0300n m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng chi\u0309 ca\u0301c m\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0323 th\u00ea\u0309 ma\u0300 doanh nghi\u1eb9\u0302p th\u01b0\u0323c hi\u1eb9\u0302n trong m\u1ecd\u0302t k\u00ec trong gi\u01a1\u0301i ha\u0323n cu\u0309a pha\u0323m vi hoa\u0323t \u0111\u1ecd\u0302ng \u0111o\u0301.<\/p>\n

Ph\u00e2n lo\u1ea1i chi ph\u00ed<\/font><\/h3>\n

Khi no\u0301i \u0111\u00ea\u0301n ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chi phi\u0301, chu\u0301ng ta thu\u031b\u01a1\u0300ng hi\u0300nh dung \u0111\u00ea\u0301n m\u1ecd\u0302t s\u01b0\u0323 thay \u0111\u00f4\u0309i ti\u0309 l\u1eb9\u0302 gi\u01b0\u0303a chi phi\u0301 v\u01a1\u0301i ca\u0301c m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng \u0111a\u0323t \u0111u\u031b\u01a1\u0323c:m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng ca\u0300ng cao thi\u0300 lu\u031b\u01a1\u0323ng chi phi\u0301 pha\u0301t sinh ca\u0300ng l\u01a1\u0301n va\u0300 ngu\u031b\u01a1\u0323c la\u0323i.<\/p>\n

Tuy nhie\u0302n, loa\u0323i chi phi\u0301 co\u0301 ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 nhu\u031b v\u1ea1\u0302y chi\u0309 la\u0300 m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n trong t\u00f4\u0309ng s\u00f4\u0301 chi phi\u0301 cu\u0309a doanh nghi\u1eb9\u0302p. M\u1ecd\u0302t s\u00f4\u0301 loa\u0323i chi phi\u0301 co\u0301 ti\u0301nh ch\u00e2\u0301t c\u00f4\u0301 \u0111i\u0323nh, kho\u0302ng phu\u0323 thu\u1ecd\u0302c theo m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng \u0111a\u0323t \u0111u\u031b\u01a1\u0323c trong k\u00ec, va\u0300 ngoa\u0300i ra, cu\u0303ng co\u0301 m\u1ecd\u0302t s\u00f4\u0301 ca\u0301c chi ph\u00ed kha\u0301c ma\u0300 ca\u0301ch \u01b0\u0301ng x\u01b0\u0309 cu\u0309a chu\u0301ng la\u0300 s\u01b0\u0323 k\u00ea\u0301t h\u01a1\u0323p cu\u0309a ca\u0309 hai loa\u0323i chi phi\u0301 k\u00ea\u0309 tre\u0302n.\u00a0<\/p>\n

Chi\u0301nh vi\u0300 v\u1ea1\u0302y, xe\u0301t theo ca\u0301ch \u01b0\u0301ng x\u01b0\u0309, chi phi\u0301 cu\u0309a doanh nghi\u1eb9\u0302p \u0111u\u031b\u01a1\u0323c chia tha\u0300nh 3 loa\u0323i: Chi phi\u0301 kha\u0309 bi\u00ea\u0301n, chi phi\u0301 b\u00e2\u0301t bi\u00ea\u0301n va\u0300 chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p.<\/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 C\u00e1ch \u1ee9ng x\u1eed c\u1ee7a chi ph\u00ed (ti\u1ebfng Anh: Cost behavior) l\u00e0 thu\u1eadt ng\u1eef \u0111\u1ec3 bi\u1ec3u th\u1ecb s\u1ef1 thay \u0111\u1ed5i c\u1ee7a chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1t \u0111\u01b0\u1ee3c.\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\/34206"}],"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=34206"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34206\/revisions"}],"predecessor-version":[{"id":67899,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34206\/revisions\/67899"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}