{"id":34214,"date":"2023-12-08T03:52:36","date_gmt":"2023-12-08T03:52:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-tich-moi-quan-he-chi-phi-khoi-luong-loi-nhuan-cost-volume-profit-analysis-cvp-la-gi.html"},"modified":"2023-12-23T20:56:08","modified_gmt":"2023-12-23T13:56:08","slug":"phan-tich-moi-quan-he-chi-phi-khoi-luong-loi-nhuan-cost-volume-profit-analysis-cvp-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-tich-moi-quan-he-chi-phi-khoi-luong-loi-nhuan-cost-volume-profit-analysis-cvp-la-gi.html","title":{"rendered":"Ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 chi ph\u00ed – kh\u1ed1i l\u01b0\u1ee3ng – l\u1ee3i nhu\u1eadn (Cost Volume Profit Analysis – CVP) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: Harold Walden)<\/p>\n<\/figcaption><\/figure>\n

Pha\u0302n ti\u0301ch m\u1ed1i quan h\u1ec7 chi phi\u0301 – kh\u00f4\u0301i l\u01b0\u01a1\u0323ng – l\u01a1\u0323i nhu\u1ea1\u0302n<\/font><\/h2>\n

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

Pha\u0302n ti\u0301ch m\u1ed1i quan h\u1ec7 chi phi\u0301 – kh\u00f4\u0301i l\u01b0\u01a1\u0323ng – l\u01a1\u0323i nhu\u1ea1\u0302n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Cost Volume Profit Analysis – CVP.<\/b><\/p>\n

Pha\u0302n ti\u0301ch m\u1ed1i quan h\u1ec7 chi phi\u0301 – kh\u00f4\u0301i l\u01b0\u01a1\u0323ng – l\u01a1\u0323i nhu\u1ea1\u0302n<\/b> la\u0300 m\u1ecd\u0302t co\u0302ng cu\u0323 r\u00e2\u0301t h\u01b0\u0303u du\u0323ng giu\u0301p cho ca\u0301c nha\u0300 qua\u0309n l\u00ed<\/span> hi\u00ea\u0309u \u0111\u01b0<\/span>\u01a1\u0323c ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a chi phi\u0301, kh\u00f4\u0301i l\u01b0<\/span>\u01a1\u0323ng va\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n.\u00a0<\/p>\n

Trong qua\u0309n l\u00ed<\/span> va\u0300 \u0111i\u00ea\u0300u ha\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh, kho\u0302ng gi\u00f4\u0301ng nh\u01b0<\/span> ca\u0301c co\u0302ng ty, t\u00f4\u0309 ch\u01b0\u0301c kinh t\u00ea\u0301\u00a0qui mo\u0302 l\u01a1\u0301n, qua\u0309n l\u00ed<\/span> cu\u0309a ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309 th\u01b0<\/span>\u01a1\u0300ng pha\u0309i ra quy\u00ea\u0301t \u0111i\u0323nh trong \u0111i\u00ea\u0300u ki\u1eb9\u0302n thi\u00ea\u0301u s\u01b0\u0323\u00a0h\u00f4\u0303\u00a0tr\u01a1\u0323\u00a0co\u0301 ti\u0301nh ch\u00e2\u0301t chuye\u0302n nghi\u1eb9\u0302p cu\u0309a h\u1eb9\u0302\u00a0th\u00f4\u0301ng tho\u0302ng tin ta\u0300i chi\u0301nh k\u00ea\u0301\u00a0toa\u0301n ba\u0300i ba\u0309n, chuye\u0302n sa\u0302u.\u00a0<\/p>\n

Chi\u0301nh vi\u0300 v\u1ea1\u0302y, nh\u01b0\u0303ng co\u0302ng cu\u0323 pha\u0302n ti\u0301ch \u0111o\u031bn gia\u0309n, d\u00ea\u0303 da\u0300ng s\u01b0\u0309\u00a0du\u0323ng se\u0303\u00a0tr\u01a1\u0323\u00a0giu\u0301p h\u01b0\u0303u hi\u1eb9\u0302u ca\u0301c nha\u0300 qua\u0309n l\u00ed<\/span> doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309\u00a0trong vi\u1eb9\u0302c \u0111i\u0323nh h\u01b0<\/span>\u01a1\u0301ng va\u0300 ra quy\u00ea\u0301t \u0111i\u0323nh \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh ha\u0300ng nga\u0300y cu\u0309a mi\u0300nh.<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Pha\u0302n ti\u0301ch CVP kho\u0302ng \u0111o\u0300i ho\u0309i nha\u0300 qua\u0309n l\u00ed<\/span> pha\u0309i co\u0301 toa\u0300n b\u1ecd\u0302 tho\u0302ng tin k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t, no\u0301 t\u1ea1\u0302p trung va\u0300o gia\u0309i thi\u0301ch l\u01a1\u0323i nhu\u1ea1\u0302n bi\u0323 a\u0309nh h\u01b0<\/span>\u01a1\u0309ng b\u01a1\u0309i na\u0306m y\u00ea\u0301u t\u00f4\u0301 sau nh\u01b0<\/span> th\u00ea\u0301 na\u0300o:<\/p>\n

1. Ca\u0301c m\u01b0\u0301c gia\u0301 ba\u0301n kha\u0301c nhau<\/p>\n

2. Doanh s\u00f4\u0301 ba\u0301n ha\u0300ng<\/p>\n

3. Chi\u0301 phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tre\u0302n m\u1ecd\u0302t \u0111o\u031bn vi\u0323<\/p>\n

4. T\u00f4\u0309ng chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh<\/p>\n

5. Co\u031b c\u00e2\u0301u ca\u0301c sa\u0309n ph\u00e2\u0309m \u0111\u01b0<\/span>\u01a1\u0323c ba\u0301n<\/p>\n

Vai tr\u00f2<\/font><\/h3>\n

B\u01a1\u0309i vi\u0300 ba\u0309n pha\u0302n ti\u0301ch CVP giu\u0301p cho ca\u0301c nha\u0300 qua\u0309n l\u00ed<\/span> hi\u00ea\u0309u \u0111\u01b0<\/span>\u01a1\u0323c r\u0103\u0300ng ca\u0301c m\u01b0\u0301c l\u01a1\u0323i nhu\u1ea1\u0302n bi\u0323 a\u0309nh h\u01b0\u01a1\u0309ng b\u01a1\u0309i ca\u0301c nha\u0302n t\u00f4\u0301 chu\u0309 y\u00ea\u0301u na\u0300y nh\u01b0 th\u00ea\u0301 na\u0300o ne\u0302n no\u0301 la\u0300 m\u1ecd\u0302t co\u0302ng cu\u0323 quan tro\u0323ng trong nhi\u00ea\u0300u ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh kinh doanh.\u00a0<\/p>\n

Nh\u01b0\u0303ng quy\u00ea\u0301t \u0111i\u0323nh na\u0300y co\u0301 th\u00ea\u0309 bao g\u00f4\u0300m: Ne\u0302n ba\u0301n nh\u01b0\u0303ng sa\u0309n ph\u00e2\u0309m va\u0300 di\u0323ch vu\u0323 na\u0300o, ne\u0302n ba\u0301n v\u01a1\u0301i m\u01b0\u0301c gia\u0301 bao nhie\u0302u, s\u01b0\u0309 du\u0323ng chi\u00ea\u0301n l\u01b0\u01a1\u0323c marketing na\u0300o va\u0300 a\u0301p du\u0323ng ca\u0301c co\u031b c\u00e2\u0301u chi phi\u0301 na\u0300o.<\/p>\n

Pha\u0302n ti\u0301ch CVP d\u01b0\u0323a tre\u0302n n\u00ea\u0300n ta\u0309ng ha\u0300nh vi bi\u00ea\u0301n \u0111\u00f4\u0309i cu\u0309a chi phi\u0301 kinh doanh \u0111\u00f4\u0301i v\u01a1\u0301i thay \u0111\u00f4\u0309i cu\u0309a kh\u00f4\u0301i l\u01b0<\/span>\u01a1\u0323ng hoa\u0323t \u0111\u1ecd\u0302ng (sa\u0309n xu\u00e2\u0301t va\u0300 ba\u0301n ha\u0300ng).\u00a0<\/p>\n

M\u1ecd\u0302t s\u00f4\u0301 khoa\u0309n mu\u0323c chi phi\u0301 nh\u01b0<\/span> nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, lao \u0111\u1ecd\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p bi\u00ea\u0301n \u0111\u00f4\u0309i khi kh\u00f4\u0301i l\u01b0<\/span>\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t ho\u1ea1\u0306c ba\u0301n ha\u0300ng thay \u0111\u00f4\u0309i, tuy nhie\u0302n la\u0323i co\u0301 m\u1ecd\u0302t s\u00f4\u0301 khoa\u0309n mu\u0323c chi phi\u0301 kho\u0302ng thay \u0111\u00f4\u0309i khi kh\u00f4\u0301i l\u01b0<\/span>\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t ho\u1ea1\u0306c ba\u0301n ha\u0300ng thay \u0111\u00f4\u0309i, ch\u0103\u0309ng ha\u0323n nh\u01b0<\/span> chi phi\u0301 kh\u00e2\u0301u hao ma\u0301y mo\u0301c thi\u00ea\u0301t bi\u0323, nha\u0300 x\u01b0<\/span>\u01a1\u0309ng, ti\u00ea\u0300n l\u01b0<\/span>o\u031bng lao \u0111\u1ecd\u0302ng qua\u0309n l\u00ed<\/span>.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 chi ph\u00ed – kh\u1ed1i l\u01b0\u1ee3ng – l\u1ee3i nhu\u1eadn (ti\u1ebfng Anh: Cost Volume Profit Analysis – CVP) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 r\u1ea5t h\u1eefu d\u1ee5ng gi\u00fap cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 l\u1ee3i nhu\u1eadn.\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\/34214"}],"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=34214"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34214\/revisions"}],"predecessor-version":[{"id":67903,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34214\/revisions\/67903"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}