{"id":34355,"date":"2023-12-08T03:59:07","date_gmt":"2023-12-08T03:59:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-cuc-dai-cuc-tieu-high-low-method-la-gi.html"},"modified":"2023-12-23T20:56:47","modified_gmt":"2023-12-23T13:56:47","slug":"phuong-phap-cuc-dai-cuc-tieu-high-low-method-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-cuc-dai-cuc-tieu-high-low-method-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u (High – low method) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u (High – low method)<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u<\/b> trong ti\u1ebfng Anh l\u00e0 High – low method<\/b>.\u00a0Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u<\/i>\u00a0l\u00e0 vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng h\u00e0m chi ph\u00ed d\u1ef1a v\u00e0o hai \u0111i\u1ec3m d\u1eef li\u1ec7u.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed3 th\u1ecb ph\u00e2n t\u00e1n<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc l\u01b0\u1ee3ng chi ph\u00ed m\u00e0 theo \u0111\u00f3 m\u1ed9t kho\u1ea3n m\u1ee5c chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 chi ph\u00ed h\u1ed7n h\u1ee3p ho\u1eb7c ng\u01b0\u1eddi ph\u00e2n t\u00edch kh\u00f4ng bi\u1ebft r\u00f5 v\u1ec1 h\u00e0nh vi c\u1ee7a m\u1ed9t lo\u1ea1i chi ph\u00ed, ng\u01b0\u1eddi ph\u00e2n t\u00edch s\u1ebd v\u1ebd \u0111\u1ed3 th\u1ecb bi\u1ec3u di\u1ec5n c\u00e1c kho\u1ea3n chi ph\u00ed thu th\u1eadp \u0111\u01b0\u1ee3c theo c\u00e1c m\u1ee9c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

N\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u<\/font><\/h3>\n

– Nh\u00e0 ph\u00e2n t\u00edch d\u1ef1a v\u00e0o chi ph\u00ed \u1edf m\u1ee9c \u0111\u1ed9 hoat \u0111\u1ed9ng th\u1ea5p nh\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 cao nh\u1ea5t trong t\u1eadp d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n

– C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb = Ch\u00eanh l\u1ec7ch chi ph\u00ed gi\u1eefa hai m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng \/ Ch\u00eanh l\u1ec7ch gi\u1eefa hai m\u1ee9c ho\u1ea1t \u0111\u1ed9ng<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh = T\u1ed5ng chi ph\u00ed \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb \u00d7 M\u1ee9c ho\u1ea1t \u0111\u1ed9ng<\/p>\n

L\u01b0u \u00fd<\/b><\/p>\n

M\u1ee9c ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c ch\u1ecdn c\u00f3 th\u1ec3 l\u00e0 c\u1ef1c \u0111\u1ea1i ho\u1eb7c c\u1ef1c ti\u1ec3u. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 t\u1ed5ng chi ph\u00ed ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn.<\/p>\n

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

S\u1ed1 li\u1ec7u v\u1ec1 chi ph\u00ed c\u1ee7a c\u1eeda h\u00e0ng Mc.Donald \u0111\u01b0\u1ee3c thu th\u1eadp trong 12 th\u00e1ng qua nh\u01b0 sau:<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Th\u00e1ng<\/th>\nS\u1ed1 l\u01b0\u1ee3ng
hamburger (Q)<\/th>\n		Chi ph\u00ed (C)<\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\n75.000<\/td>\n5.100<\/td>\n<\/tr>\n
2<\/td>\n78.000<\/td>\n5.300<\/td>\n<\/tr>\n
3<\/td>\n80.000<\/td>\n5.650<\/td>\n<\/tr>\n
4<\/td>\n92.000<\/td>\n6.300<\/td>\n<\/tr>\n
5<\/td>\n98.000<\/td>\n6.400<\/td>\n<\/tr>\n
6<\/td>\n108.000<\/td>\n6.700<\/td>\n<\/tr>\n
7<\/td>\n118.000<\/td>\n7.035<\/td>\n<\/tr>\n
8<\/td>\n112.000<\/td>\n7.000<\/td>\n<\/tr>\n
9<\/td>\n95.000<\/td>\n6.200<\/td>\n<\/tr>\n
10<\/td>\n90.000<\/td>\n6.100<\/td>\n<\/tr>\n
11<\/td>\n85.000<\/td>\n5.600<\/td>\n<\/tr>\n
12<\/td>\n90.000<\/td>\n5.900<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Trong v\u00ed d\u1ee5 tr\u00ean, ch\u00fang ta c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u chi ph\u00ed \u1edf m\u1ee9c ho\u1ea1t \u0111\u1ed9ng cao nh\u1ea5t (Q = 118.000) v\u00e0 m\u1ee9c ho\u1ea1t \u0111\u1ed9ng th\u1ea5p nh\u1ea5t (Q = 75.000) \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng h\u00e0m chi ph\u00ed.<\/p>\n

– Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb = Ch\u00eanh l\u1ec7ch chi ph\u00ed gi\u1eefa hai m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng \/ Ch\u00eanh l\u1ec7ch gi\u1eefa hai m\u1ee9c ho\u1ea1t \u0111\u1ed9ng = (7.035 \u2013 5.100) \/ (118.000 \u2013 75.000) = 0,045 ($)\u00a0<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh = T\u1ed5ng chi phi \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i = 7.035 \u2013 0,045 \u00d7 118.000 = 1.725 ($)\u00a0<\/p>\n

Ph\u01b0\u01a1ng tr\u00ecnh chi ph\u00ed: C = 1.725 + 0,045Q<\/p>\n

\u01afu \u0111i\u1ec3m<\/font><\/h3>\n

– Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u kh\u00e1ch quan h\u01a1n ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u1eb1ng \u0111\u1ed3 th\u1ecb ph\u00e2n t\u00e1n.<\/p>\n

H\u1ea1n ch\u1ebf<\/font><\/h3>\n

– Tuy nhi\u00ean ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u ch\u1ec9 d\u1ef1a v\u00e0o hai c\u1eb7p d\u1eef li\u1ec7u, b\u1ecf qua t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec3m d\u1eef li\u1ec7u c\u00f2n l\u1ea1i.<\/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;\u00a0High-Low Method Definition, Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p c\u1ef1c \u0111\u1ea1i c\u1ef1c ti\u1ec3u (ti\u1ebfng Anh: High – low method) l\u00e0 vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng h\u00e0m chi ph\u00ed d\u1ef1a v\u00e0o hai \u0111i\u1ec3m d\u1eef li\u1ec7u.\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\/34355"}],"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=34355"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34355\/revisions"}],"predecessor-version":[{"id":67980,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34355\/revisions\/67980"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}