{"id":34361,"date":"2023-12-08T03:59:19","date_gmt":"2023-12-08T03:59:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ket-cau-chi-phi-cost-structure-la-gi-moi-quan-he-giua-ket-cau-chi-phi-va-loi-nhuan.html"},"modified":"2023-12-23T20:56:47","modified_gmt":"2023-12-23T13:56:47","slug":"ket-cau-chi-phi-cost-structure-la-gi-moi-quan-he-giua-ket-cau-chi-phi-va-loi-nhuan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ket-cau-chi-phi-cost-structure-la-gi-moi-quan-he-giua-ket-cau-chi-phi-va-loi-nhuan.html","title":{"rendered":"K\u1ebft c\u1ea5u chi ph\u00ed (Cost structure) l\u00e0 g\u00ec? M\u1ed1i quan h\u1ec7 gi\u1eefa k\u1ebft c\u1ea5u chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

K\u1ebft c\u1ea5u chi ph\u00ed (Cost structure)<\/font><\/h2>\n

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

K\u1ebft c\u1ea5u chi ph\u00ed<\/b> trong ti\u1ebfng Anh l\u00e0 Cost structure<\/b>.\u00a0K\u1ebft c\u1ea5u chi ph\u00ed<\/i> l\u00e0 m\u1ed1i quan h\u1ec7 v\u1ec1 t\u1ec9<\/span> tr\u1ecdng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed kh\u00e1c nhau th\u00ec s\u1ebd c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 kh\u00e1c nhau m\u1eb7c d\u00f9 c\u00f3 c\u00f9ng m\u1ee9c \u0111\u1ed9 t\u0103ng doanh thu.<\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa k\u1ebft c\u1ea5u chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn<\/font><\/h3>\n

– K\u1ebft c\u1ea5u chi ph\u00ed c\u00f3 quan h\u1ec7 v\u1edbi l\u1ee3i nhu\u1eadn.\u00a0<\/p>\n

– Doanh nghi\u1ec7p n\u00e0o c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed v\u1edbi ph\u1ea7n \u0111\u1ecbnh ph\u00ed cao h\u01a1n th\u00ec s\u1ebd \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn nhi\u1ec1u h\u01a1n khi doanh thu gia t\u0103ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p doanh thu suy gi\u1ea3m th\u00ec s\u1ebd g\u1eb7p r\u1ee7i ro nhi\u1ec1u h\u01a1n.<\/p>\n

K\u1ebft c\u1ea5u chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00ed?\u00a0<\/font><\/h3>\n

– \u0110i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi chung.<\/p>\n

– K\u1ebft c\u1ea5u chi ph\u00ed t\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m, ch\u00ednh s\u00e1ch v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a t\u1eebng doanh nghi\u1ec7p.\u00a0<\/p>\n

Trong \u0111i\u1ec1u ki\u1ec7n \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf, doanh nghi\u1ec7p n\u00e0o c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed v\u1edbi ph\u1ea7n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u1edbn h\u01a1n, t\u1ee9c l\u00e0 c\u00f3 qui<\/span> m\u00f4 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn h\u01a1n, th\u00ec s\u1ebd c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh h\u01a1n trong vi\u1ec7c chi\u1ebfm l\u0129nh th\u1ecb tr\u01b0\u1eddng.\u00a0<\/p>\n

Nh\u01b0ng trong n\u1ec1n kinh t\u1ebf kh\u00f4ng \u1ed5n \u0111\u1ecbnh, vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n th\u00ec doanh nghi\u1ec7p n\u00e0o c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i nhi\u1ec1u h\u01a1n, t\u1ee9c l\u00e0 qui m\u00f4 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1ecf h\u01a1n, th\u00ec doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd d\u1ec5 d\u00e0ng v\u00e0 linh ho\u1ea1t h\u01a1n trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u01a1 c\u1ea5u m\u1eb7t h\u00e0ng v\u00e0 \u00edt g\u1eb7p r\u1ee7i ro kinh doanh h\u01a1n.<\/p>\n

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

Hai doanh nghi\u1ec7p tr\u00ean s\u1ebd c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed l\u1ea7n l\u01b0\u1ee3t l\u00e0:\u00a0<\/p>\n

* Doanh nghi\u1ec7p A\u00a0<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh chi\u1ebfm: (30:90) \u00d7 100% = 33,33%<\/p>\n

– Ch\u00ed ph\u00ed bi\u1ebfn \u0111\u1ed5i chi\u1ebfm: (60:90) \u00d7 100% = 66,67%<\/p>\n

* Doanh nghi\u1ec7p B<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh chi\u1ebfm: (60:90) \u00d7 100% = 66,67%<\/p>\n

– Ch\u00ed ph\u00ed bi\u1ebfn \u0111\u1ed5i chi\u1ebfm: (30:90) \u00d7 100% = 33,33%<\/p>\n

Ta c\u00f3 t\u1ec9<\/span> su\u1ea5t l\u00e3i tr\u00ean chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (t\u1ec9 su\u1ea5t l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed) c\u1ee7a hai doanh nghi\u1ec7p n\u00e0y c\u0169ng s\u1ebd kh\u00e1c nhau v\u00e0 l\u1ea7n l\u01b0\u1ee3t l\u00e0 40% (doanh nghi\u1ec7p A) v\u00e0 70% (doanh nghi\u1ec7p B).<\/p>\n

Tuy nhi\u00ean c\u1ea3 hai doanh nghi\u1ec7p n\u00e0y \u0111\u1ec1u c\u00f3 c\u00f9ng m\u1ee9c l\u1ee3i nhu\u1eadn.<\/p>\n

Gi\u1ea3 s\u1eed doanh thu c\u1ee7a c\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u t\u0103ng 20% th\u00ec l\u1ee3i nhu\u1eadn c\u1ee7a hai doanh nghi\u1ec7p s\u1ebd thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

Khi doanh thu t\u0103ng 20% th\u00ec l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed s\u1ebd t\u0103ng:<\/p>\n

100.000 x 20% x 40% = 8.000 (ngh\u00ecn \u0111\u1ed3ng) (doanh nghi\u1ec7p A)<\/p>\n

100.000 x 20% x 70% = 14.000 (ngh\u00ecn \u0111\u1ed3ng) (doanh nghi\u1ec7p B)<\/p>\n

Do chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng thay \u0111\u1ed5i n\u00ean ph\u1ea7n t\u0103ng th\u00eam c\u1ee7a l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed n\u00e0y s\u1ebd g\u00f3p ph\u1ea7n l\u00e0m cho l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p t\u0103ng l\u00ean l\u00e0:\u00a0<\/p>\n

(8.000 : 10.000) x 100% = 80% (doanh nghi\u1ec7p A)\u00a0<\/p>\n

(14.000 : 10.000) x 100% = 140% (doanh nghi\u1ec7p B)<\/p>\n

Doanh nghi\u1ec7p B c\u00f3 k\u1ebft c\u1ea5u chi ph\u00ed v\u1edbi \u0111\u1ecbnh ph\u00ed chi\u1ebfm t\u1ec9 l\u1ec7 cao h\u01a1n do \u0111\u00f3 khi doanh thu gia t\u0103ng s\u1ebd \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i nhu\u1eadn h\u01a1n.<\/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 K\u1ebft c\u1ea5u chi ph\u00ed (ti\u1ebfng Anh: Cost structure) l\u00e0 m\u1ed1i quan h\u1ec7 v\u1ec1 t\u1ec9 tr\u1ecdng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u1ee7a doanh nghi\u1ec7p.\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\/34361"}],"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=34361"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34361\/revisions"}],"predecessor-version":[{"id":67984,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34361\/revisions\/67984"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}