{"id":34357,"date":"2023-12-08T03:59:13","date_gmt":"2023-12-08T03:59:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ti-suat-lai-tren-bien-phi-la-gi-su-can-thiet-phai-xac-dinh-ti-suat-lai-tren-bien-phi.html"},"modified":"2023-12-23T20:56:47","modified_gmt":"2023-12-23T13:56:47","slug":"ti-suat-lai-tren-bien-phi-la-gi-su-can-thiet-phai-xac-dinh-ti-suat-lai-tren-bien-phi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ti-suat-lai-tren-bien-phi-la-gi-su-can-thiet-phai-xac-dinh-ti-suat-lai-tren-bien-phi.html","title":{"rendered":"T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed l\u00e0 g\u00ec? S\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/font><\/h2>\n

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

T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed chia cho doanh thu.<\/p>\n

T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00ecnh qu\u00e2n cho c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c nhau.<\/p>\n

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

S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/b> hay l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> (Contribution margin)<\/b> l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n (hay doanh thu) v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a n\u00f3.<\/p>\n

L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb<\/i> (lb) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb (g) tr\u1eeb \u0111i bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb (bp): lb = g \u2013 bp<\/p>\n

T\u1ed5ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed <\/i>\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 nh\u00e2n v\u1edbi l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb: Lb = Sl \u00d7 lb<\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh<\/font><\/h3>\n

T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> cho \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> cho c\u1ea3 m\u1eb7t h\u00e0ng l\u00e0 nh\u01b0 nhau.<\/p>\n

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Trong \u0111\u00f3:<\/p>\n

Lb%: t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n

lb: l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/p>\n

g: gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/p>\n

Lb: T\u1ed5ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/p>\n

Dt: Doanh thu<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e9t t\u1ec9<\/span>\u00a0su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> cho nhi\u1ec1u m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\n
\"Screenshot<\/div>\n
\n<\/div>\n<\/div>\n

S\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ec9 l\u1ec7 l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/font><\/h3>\n

– Nh\u01b0 tr\u00ean ch\u00fang ta th\u1ea5y,\u00a0l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed\u00a0l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u01b0ng \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i n\u00ean khi xem x\u00e9t cho t\u1ed5ng h\u1ee3p nhi\u1ec1u m\u1eb7t h\u00e0ng kh\u00e1c nhau th\u00ec ch\u1ec9 ti\u00eau n\u00e0y l\u1ea1i kh\u00f4ng cho ph\u00e9p \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1eb7t h\u00e0ng c\u00f3 l\u1ee3i th\u1ebf.<\/p>\n

V\u00ec v\u1eady c\u1ea7n ph\u1ea3i s\u1eed d\u1ee5ng m\u1ed9t ch\u1ec9 ti\u00eau th\u1ee9 ba, \u0111\u00f3 l\u00e0 t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed.<\/p>\n

– Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed gi\u00fap cho nh\u00e0 qu\u1ea3n l\u00ed nhanh ch\u00f3ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed:<\/p>\n

Lb = Dt \u00d7 Lb%<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng l\u1ee3i nhu\u1eadn:<\/p>\n

Ln = Dt \u00d7 Lb% \u2013 \u0110P<\/p>\n

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

Gi\u1ea3 s\u1eed c\u00f4ng ty may H\u01b0ng Th\u1ecbnh s\u1ea3n xu\u1ea5t ra ba lo\u1ea1i qu\u1ea7n \u00e1o l\u00e0 qu\u1ea7n m\u00e3 s\u1ed1 TH10, \u00e1o s\u01a1 mi m\u00e3 s\u1ed1 TH14 v\u00e0 \u00e1o ph\u00f4ng m\u00e3 s\u1ed1 TH20.<\/p>\n

T\u00ecnh h\u00ecnh v\u1ec1 doanh thu chi ph\u00ed c\u1ee7a C\u00f4ng ty v\u1edbi ba m\u1eb7t h\u00e0ng tr\u00ean nh\u01b0 sau:<\/p>\n

M\u1ed7i m\u1eb7t h\u00e0ng c\u00f4ng ty s\u1ea3n xu\u1ea5t 1.000 chi\u00eac<\/p>\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)<\/td>\n400.000\u00a0\u00a0<\/td>\n300.000<\/td>\n250.000\u00a0<\/td>\n950.000<\/td>\n<\/tr>\n
2. Bi\u1ebfn ph\u00ed<\/td>\n260.000\u00a0<\/td>\n175.000<\/td>\n175.000<\/td>\n610.000<\/td>\n<\/tr>\n
3. L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/td>\n140.000\u00a0<\/td>\n125.000<\/td>\n75.000<\/td>\n340.000<\/td>\n<\/tr>\n
4. T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/td>\n35%\u00a0 \u00a0<\/td>\n41,67%<\/td>\n30%<\/td>\n35,79%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Trong v\u00ed d\u1ee5 tr\u00ean:<\/span><\/p>\n

– T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m \u00e1o s\u01a1 mi TH 14 l\u00e0:<\/span><\/p>\n

(125.000 : 300.000) x 100% = 41,67%<\/p>\n

– T\u1ec9 su\u1ea5t chung cho c\u1ea3 m\u1eb7t h\u00e0ng \u00e1o s\u01a1 mi TH 14 l\u00e0:<\/p>\n

(125.000.000 : 300.000.000) x 100% = 41,67%<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e9t t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed cho nhi\u1ec1u m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/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>
<\/span><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed chia cho doanh thu. T\u1ec9 su\u1ea5t n\u00e0y c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00ecnh qu\u00e2n cho c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c nhau.\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\/34357"}],"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=34357"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34357\/revisions"}],"predecessor-version":[{"id":67982,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34357\/revisions\/67982"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}