{"id":34347,"date":"2023-12-08T03:59:02","date_gmt":"2023-12-08T03:59:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/loi-nhuan-muc-tieu-target-profit-la-gi-cac-phuong-phap-phan-tich-loi-nhuan-muc-tieu.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"loi-nhuan-muc-tieu-target-profit-la-gi-cac-phuong-phap-phan-tich-loi-nhuan-muc-tieu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/loi-nhuan-muc-tieu-target-profit-la-gi-cac-phuong-phap-phan-tich-loi-nhuan-muc-tieu.html","title":{"rendered":"L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau (Target profit) l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau (Target profit)<\/font><\/h2>\n

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

L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/b> trong ti\u1ebfng Anh l\u00e0 Target profit<\/b>.\u00a0L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/i> l\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u0111\u1ea1t \u0111\u01b0\u1ee3c trong k\u00ec k\u1ebf to\u00e1n. N\u00f3i c\u00e1ch kh\u00e1c \u0111\u00e2y ch\u00ednh l\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn mong mu\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/font><\/h3>\n

(1)\u00a0Ph\u01b0\u01a1ng ph\u00e1p\u00a0s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/b>\u00a0(Ph\u01b0\u01a1ng ph\u00e1p l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed)<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t trong nh\u1eefng quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed<\/span>\u00a0\u0111\u00f3 l\u00e0 “C\u1ea7n s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 bao nhi\u00eau s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c l\u1ee3i nhu\u1eadn mong mu\u1ed1n”.<\/p>\n

V\u00ed d\u1ee5<\/b><\/p>\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<\/b><\/td>\n175.000<\/b><\/td>\n175<\/b><\/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

Gi\u1ea3 s\u1eed r\u1eb1ng, Ban gi\u00e1m \u0111\u1ed1c c\u00f4ng ty may H\u01b0ng Th\u1ecbnh mu\u1ed1n \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn r\u00f2ng h\u00e0ng th\u00e1ng l\u00e0 t\u0103ng 25%. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y th\u00ec c\u00f4ng ty ph\u1ea3i s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 bao nhi\u00eau s\u1ea3n ph\u1ea9m? Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 th\u00ec doanh thu ti\u00eau th\u1ee5 l\u00e0 bao nhi\u00eau?\u00a0<\/p>\n

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

– D\u1ec5 th\u1ea5y, m\u1ed7i s\u1ea3n ph\u1ea9m b\u00e1n ra c\u00f4ng ty H\u01b0ng Th\u1ecbnh ki\u1ebfm \u0111\u01b0\u1ee3c 125 (ngh\u00ecn \u0111\u1ed3ng) \u0111\u1ec3 trang tr\u1ea3i m\u1ed9t ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty. Nh\u01b0 v\u1eady, c\u00f4ng ty c\u1ea7n ph\u1ea3i b\u00e1n 296 s\u1ea3n ph\u1ea9m \u0111\u1ec3 trang tr\u1ea3i \u0111\u1ee7 37.000 (ngh\u00ecn \u0111\u1ed3ng) chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.\u00a0<\/p>\n

– M\u1ed7i s\u1ea3n ph\u1ea9m b\u00e1n th\u00eam t\u00ednh t\u1eeb m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n s\u1ebd \u0111\u01b0a v\u1ec1 cho c\u00f4ng ty th\u00eam 125 (ngh\u00ecn \u0111\u1ed3ng) s\u1ed1 l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed, c\u0169ng ch\u00ednh l\u00e0 125 (ngh\u00ecn \u0111\u1ed3ng) l\u1ee3i nhu\u1eadn.<\/p>\n

– L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau l\u00e0: 88.000 \u00d7 125% = 110.000 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

– C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng c\u1ea7n b\u00e1n s\u1ebd l\u00e0:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau = (T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau)\/L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb.<\/p>\n

Q = (37.000 + 110.000)\/125 = 1.176 (s\u1ea3n ph\u1ea9m)<\/p>\n

K\u1ebft lu\u1eadn:\u00a0V\u1edbi m\u1ee9c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau m\u00e0 c\u00f4ng ty H\u01b0ng Th\u1ecbnh c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u00e0 Ln = 110.000 (ngh\u00ecn \u0111\u1ed3ng) h\u00e0ng th\u00e1ng, c\u00f4ng ty c\u1ea7n ph\u1ea3i b\u00e1n \u0111\u01b0\u1ee3c 1.176 s\u1ea3n ph\u1ea9m m\u1ed7i th\u00e1ng.<\/p>\n

V\u1eady m\u1ee9c doanh thu m\u00e0 C\u00f4ng ty H\u01b0ng Th\u1ecbnh c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau 110.000 (n\u0111) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ea3n l\u01b0\u1ee3ng y\u00eau c\u1ea7u nh\u00e2n v\u1edbi gi\u00e1 b\u00e1n.\u00a0<\/p>\n

V\u1edbi gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb l\u00e0 300 (ngh\u00ecn \u0111\u1ed3ng) v\u00e0 s\u1ea3n l\u01b0\u1ee3ng y\u00eau c\u1ea7u l\u00e0 1.176 s\u1ea3n ph\u1ea9m, c\u00f4ng ty H\u01b0ng Th\u1ecbnh s\u1ebd \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau t\u1ea1i m\u1ee9c doanh thu:<\/p>\n

1.176 \u00d7 300 = 352.800 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

Ch\u00fa \u00fd<\/b><\/p>\n

Ch\u00fang ta c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu n\u00e0y m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp b\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ec9 ti\u00eau t\u1ec9<\/span> l\u1ec7 l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed v\u00e0 c\u00f4ng th\u1ee9c sau:<\/p>\n

Doanh thu \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau = (T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau)\/T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n

Do v\u1eady doanh thu \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau c\u1ee7a C\u00f4ng ty H\u01b0ng Th\u1ecbnh s\u1ebd l\u00e0:<\/p>\n

Doanh thu \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau = (37.000 + 110.000)\/41,6% =\u00a0352.800 (ngh\u00ecn \u0111\u1ed3ng)<\/p>\n

(2) Ph\u01b0\u01a1ng ph\u00e1p ph\u01b0\u01a1ng tr\u00ecnh CVP (Cost – volume – profit)<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau t\u1eeb ph\u01b0\u01a1ng tr\u00ecnh CVP:<\/p>\n

L\u1ee3i nhu\u1eadn = T\u1ed5ng doanh thu \u2013 T\u1ed5ng chi ph\u00ed\u00a0<\/p>\n

Hay Ln = Dt \u2013 CP (1)<\/p>\n

Ph\u01b0\u01a1ng tr\u00ecnh (1) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c vi\u1ebft l\u1ea1i nh\u01b0 sau:<\/p>\n

Ln = Sl x g \u2013 Sl x bp \u2013 \u0110p Ln = Sl (g \u2013 bp) \u2013 \u0110p (2)\u00a0<\/p>\n

T\u1eeb ph\u01b0\u01a1ng tr\u00ecnh (2) ch\u00fang ta x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau nh\u01b0 sau:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau = (T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau) \/L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb (3)<\/p>\n

Nh\u01b0 v\u1eady, ch\u00fang ta c\u0169ng c\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau gi\u1ed1ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed b\u1eb1ng c\u00e1ch gi\u1ea3i ph\u01b0\u01a1ng tr\u00ecnh CVP.<\/p>\n

V\u00ed d\u1ee5<\/b><\/p>\n

Quay v\u1ec1 v\u1edbi v\u00ed d\u1ee5 c\u1ee7a C\u00f4ng ty may H\u01b0ng Th\u1ecbnh, ch\u00fang ta c\u00f3: S\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/p>\n

Q = (37.000 + 110.000)\/125 = 1.176 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 L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau (ti\u1ebfng Anh: Target profit) l\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u0111\u1ea1t \u0111\u01b0\u1ee3c trong k\u00ec k\u1ebf to\u00e1n. Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ph\u01b0\u01a1ng tr\u00ecnh CVP.\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\/34347"}],"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=34347"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34347\/revisions"}],"predecessor-version":[{"id":67979,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34347\/revisions\/67979"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}