{"id":34344,"date":"2023-12-08T03:58:58","date_gmt":"2023-12-08T03:58:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-thu-hoa-von-break-even-revenue-la-gi-cach-xac-dinh-doanh-thu-hoa-von.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"doanh-thu-hoa-von-break-even-revenue-la-gi-cach-xac-dinh-doanh-thu-hoa-von","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-thu-hoa-von-break-even-revenue-la-gi-cach-xac-dinh-doanh-thu-hoa-von.html","title":{"rendered":"Doanh thu h\u00f2a v\u1ed1n (Break even revenue) l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Doanh thu h\u00f2a v\u1ed1n (Break even revenue)<\/font><\/h2>\n

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

Doanh thu h\u00f2a v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Break even revenue<\/b>. Doanh thu h\u00f2a v\u1ed1n<\/i> l\u00e0 doanh thu t\u1ea1i m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n.<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n (Break even volume)<\/b> l\u00e0 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p m\u00e0 t\u1ea1i \u0111\u00f3 doanh thu v\u1eeba \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed b\u1ecf ra, bao g\u1ed3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n<\/font><\/h3>\n

TH1: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t m\u1eb7t h\u00e0ng hay m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m<\/b><\/p>\n

Doanh thu h\u00f2a v\u1ed1n Dth \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n nh\u00e2n v\u1edbi gi\u00e1 b\u00e1n Dt = SLh<\/sub> x g<\/p>\n

L\u01b0u \u00fd: Doanh thu h\u00f2a v\u1ed1n c\u00f2n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch kh\u00e1c.\u00a0<\/p>\n

T\u1eeb c\u00f4ng th\u1ee9c (3) ta c\u00f3:\u00a0<\/p>\n

Dth = (\u0110p : lb) x g\u00a0<\/p>\n

T\u1eeb \u0111\u00e2y ta c\u00f3: Dth = \u0110p : (lb : g)\u00a0<\/p>\n

Hay Dth = T\u1ed5ng \u0111\u1ecbnh ph\u00ed : T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n

TH2: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u m\u1eb7t h\u00e0ng hay nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m<\/b><\/p>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ec9 l\u1ec7 k\u1ebft c\u1ea5u doanh thu c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau th\u1ee5<\/p>\n

T\u1ec9 l\u1ec7 k\u1ebft c\u1ea5u doanh thu c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng = Doanh thu t\u1eebng m\u1eb7t h\u00e0ng\/T\u1ed5ng doanh thu x 100%<\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng<\/p>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n chung<\/p>\n

Dth = \u0110p\/Lb%<\/p>\n

B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n v\u00e0 s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n cho t\u1eebng m\u1eb7t h\u00e0ng.<\/p>\n

Doanh thu h\u00f2a v\u1ed1n t\u1eebng m\u1eb7t h\u00e0ng = Doanh thu h\u00f2a v\u1ed1n chung x T\u1ec9 l\u1ec7 k\u1ebft c\u1ea5u doanh thu t\u1eebng m\u1eb7t h\u00e0ng<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n t\u1eebng = Doanh thu h\u00f2a v\u1ed1n c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng m\u1eb7t h\u00e0ng \/ Gi\u00e1 b\u00e1n t\u1eebng m\u1eb7t h\u00e0ng<\/p>\n

V\u00ed d\u1ee5 1<\/font><\/h3>\n

V\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a c\u00f4ng ty may H\u01b0ng Th\u1ecbnh (\u0111\u01a1n v\u1ecb: 1.000 \u0111\u1ed3ng)<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/th>\nT\u1ed5ng s\u1ed1<\/th>\nT\u00ednh cho m\u1ed9t s\u1ea3n ph\u1ea9m<\/th>\n<\/tr>\n<\/thead>\n
Doanh thu<\/p>\n<\/td>\n\n

300.000<\/p>\n

(t\u00ednh tr\u00ean 1.000 \u00e1o)<\/p>\n<\/p>\n<\/td>\n

300<\/td>\n<\/tr>\n
Chi ph\u00ed nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n150.000<\/td>\n150<\/td>\n<\/tr>\n
Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n20.000<\/td>\n20<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i<\/td>\n5.000<\/td>\n5<\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\n175.000<\/td>\n175<\/td>\n<\/tr>\n
L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/td>\n125.000<\/td>\n125<\/td>\n<\/tr>\n
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/td>\n37.000<\/td>\n37<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/td>\n88.000<\/td>\n88<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

T\u1eeb s\u1ed1 li\u1ec7u c\u1ee7a C\u00f4ng ty may H\u01b0ng Th\u1ecbnh, ch\u00fang ta s\u1ebd x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu h\u00f2a v\u1ed1n nh\u01b0 sau:<\/p>\n

C\u00e1ch 1:<\/p>\n

\u0110\u1ecbnh ph\u00ed = 37.000 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb: 175 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb: lb = 125 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

Ta c\u00f3: SLh<\/sub>\u00a0= 37.000\/125 = 296 (s\u1ea3n ph\u1ea9m)<\/p>\n

Doanh thu h\u00f2a v\u1ed1n s\u1ebd l\u00e0: 296 x 300 = 88.800 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

C\u00e1ch 2:<\/p>\n

Dth = 37.000 : 41,67% = 88.800 (ngh\u00ecn \u0111\u1ed3ng<\/span>)<\/p>\n

V\u00ed d\u1ee5 2<\/font><\/h3>\n

C\u00f4ng ty may H\u01b0ng Th\u1ecbnh s\u1ea3n xu\u1ea5t ba lo\u1ea1i s\u1ea3n ph\u1ea9m TH 10, TH 14, TH 20 Trong n\u0103m c\u00f4ng ty ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c 2.000 s\u1ea3n ph\u1ea9m TH 10, 1.000 s\u1ea3n ph\u1ea9m TH 14 v\u00e0 1.000 s\u1ea3n ph\u1ea9m TH 20 v\u1edbi gi\u00e1 b\u00e1n t\u01b0\u01a1ng \u1ee9ng l\u00e0 200 (ngh\u00ecn \u0111\u1ed3ng<\/span>), 300 (ngh\u00ecn \u0111\u1ed3ng<\/span>) v\u00e0 250 (ngh\u00ecn \u0111\u1ed3ng<\/span>).\u00a0<\/p>\n

B\u00e1o c\u00e1o v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty cho ba s\u1ea3n ph\u1ea9m n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/th>\nTH 10<\/th>\nTH 14<\/th>\nTH 20<\/th>\nT\u1ed5ng s\u1ed1<\/th>\n<\/tr>\n<\/thead>\n
1. Doanh thu (\u0111vt: 1.000\u0111\u1ed3ng)<\/p>\n<\/td>\n400.000<\/p>\n<\/p>\n<\/td>\n300.000<\/p>\n<\/p>\n<\/td>\n250.000<\/p>\n<\/p>\n<\/td>\n950.000<\/p>\n<\/p>\n<\/td>\n<\/tr>\n
2. Bi\u1ebfn ph\u00ed<\/p>\n<\/p>\n<\/td>\n260.000<\/p>\n<\/p>\n<\/td>\n175.000<\/p>\n<\/p>\n<\/td>\n175.000<\/p>\n<\/p>\n<\/td>\n610.000<\/p>\n<\/p>\n<\/td>\n<\/tr>\n
3. L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n<\/p>\n<\/td>\n140.000<\/p>\n<\/p>\n<\/td>\n125.000<\/p>\n<\/p>\n<\/td>\n75.000<\/p>\n<\/p>\n<\/td>\n340.000<\/p>\n<\/p>\n<\/td>\n<\/tr>\n
4. T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n<\/p>\n<\/td>\n35%<\/p>\n<\/p>\n<\/td>\n41,67%<\/p>\n<\/p>\n<\/td>\n30%<\/p>\n<\/p>\n<\/td>\n35,79%<\/td>\n<\/tr>\n
5. \u0110\u1ecbnh ph\u00ed<\/td>\n<\/td>\n<\/td>\n<\/td>\n150.000<\/td>\n<\/tr>\n
6. L\u1ee3i nhu\u1eadn<\/td>\n<\/td>\n<\/td>\n<\/td>\n190.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c l\u00e3i 190.000 (ngh\u00ecn \u0111\u1ed3ng<\/span>) c\u0169ng nh\u01b0 doanh thu 950.000 (ngh\u00ecn \u0111\u1ed3ng<\/span>) \u1ee9ng v\u1edbi c\u1ea3 ba lo\u1ea1i s\u1ea3n ph\u1ea9m. V\u1eady v\u1edbi doanh thu l\u00e0 bao nhi\u00eau th\u00ec c\u00f4ng ty \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec3m h\u00f2a v\u1ed1n, v\u00e0 t\u1ea1i \u0111\u00f3 s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m s\u1ebd l\u00e0 bao nhi\u00eau?<\/p>\n

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

B\u01b0\u1edbc 1:\u00a0X\u00e1c \u0111\u1ecbnh t\u1ec9<\/span> l\u1ec7 k\u1ebft c\u1ea5u doanh thu c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau th\u1ee5<\/p>\n

S\u1ea3n ph\u1ea9m TH 10: (400.000 : 950.000) x 100% = 42,1%\u00a0<\/p>\n

S\u1ea3n ph\u1ea9m TH 14: (300.000 : 950.000) x 100% = 31,6%\u00a0<\/p>\n

S\u1ea3n ph\u1ea9m TH 20: (250.000 : 950.000) x 100% = 26,3%<\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean chi ph\u00ed bi\u1ebfn \u0111\u1ed5i b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng\u00a0<\/p>\n

Lb% = 340.000 : 950.000 = 35,79%<\/p>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n chung<\/p>\n

Dth = 150.000: 35,79% = 419.118 (ngh\u00ecn \u0111\u1ed3ng<\/span>)<\/p>\n

B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n v\u00e0 s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n cho t\u1eebng m\u1eb7t h\u00e0ng<\/p>\n

\n\n\n\n\n\n\n\n
M\u1eb7t h\u00e0ng<\/span><\/th>\nDoanh thu h\u00f2a v\u1ed1n<\/span><\/th>\nGi\u00e1 b\u00e1n<\/span><\/th>\nS\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n<\/span><\/th>\n<\/tr>\n<\/thead>\n
TH 10<\/span><\/td>\n419.118 x 42,1% = 176.471<\/span><\/p>\n<\/td>\n200<\/span><\/td>\n883<\/span><\/td>\n<\/tr>\n
TH 14<\/span><\/td>\n419.118 x 31,6% = 132.353<\/span><\/p>\n<\/p>\n<\/td>\n300<\/span><\/td>\n441<\/span><\/td>\n<\/tr>\n
TH 20<\/span><\/td>\n419.118 x 26,3% = <\/span>110.294<\/p>\n<\/p>\n<\/td>\n250<\/td>\n441<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Nh\u01b0 v\u1eady \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c h\u00f2a v\u1ed1n, C\u00f4ng ty may H\u01b0ng Th\u1ecbnh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c doanh s\u1ed1 cho s\u1ea3n ph\u1ea9m TH10, TH14, TH20 l\u1ea7n l\u01b0\u1ee3t l\u00e0 176.471, 132.353 v\u00e0 110.294 ngh\u00ecn \u0111\u1ed3ng. V\u1ec1 hi\u1ec7n v\u1eadt s\u1ebd l\u1ea7n l\u01b0\u1ee3t l\u00e0 883, 441 v\u00e0 441 s\u1ea3n ph\u1ea9m.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0C\u00e1ch \u1ee9ng x\u1eed c\u1ee7a chi ph\u00ed v\u00e0 ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 chi ph\u00ed \u2013 s\u1ea3n l\u01b0\u1ee3ng \u2013 l\u1ee3i nhu\u1eadn, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Doanh thu h\u00f2a v\u1ed1n (ti\u1ebfng Anh: Break even revenue) l\u00e0 doanh thu t\u1ea1i m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n. Ng\u01b0\u1eddi ta th\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh doanh thu h\u00f2a v\u1ed1n trong hai tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m v\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m.\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\/34344"}],"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=34344"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34344\/revisions"}],"predecessor-version":[{"id":67978,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34344\/revisions\/67978"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}