{"id":34364,"date":"2023-12-08T03:59:26","date_gmt":"2023-12-08T03:59:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/so-du-dam-phi-contribution-margin-la-gi-ban-chat-va-cach-xac-dinh.html"},"modified":"2023-12-23T20:56:47","modified_gmt":"2023-12-23T13:56:47","slug":"so-du-dam-phi-contribution-margin-la-gi-ban-chat-va-cach-xac-dinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/so-du-dam-phi-contribution-margin-la-gi-ban-chat-va-cach-xac-dinh.html","title":{"rendered":"S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed (Contribution margin) l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh"},"content":{"rendered":"
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<\/div>\n
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed (Contribution margin)<\/font><\/h2>\n

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

S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed <\/b>hay l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed<\/b> trong ti\u1ebfng Anh l\u00e0 Contribution margin<\/b>.\u00a0S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed <\/i>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

S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/i> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, cho t\u1eebng m\u1eb7t h\u00e0ng ho\u1eb7c t\u1ed5ng h\u1ee3p cho t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau th\u1ee5.<\/p>\n

B\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed<\/font><\/h3>\n

– To\u00e0n b\u1ed9 chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch th\u00e0nh hai lo\u1ea1i chi ph\u00ed \u0111\u00f3 l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. Khi \u0111\u00f3 ch\u00fang ta kh\u00f4ng t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m m\u00e0 lu\u00f4n \u1ee9ng x\u1eed n\u00f3 l\u00e0 t\u1ed5ng s\u1ed1 v\u00e0 l\u00e0 chi ph\u00ed th\u1eddi k\u00ec<\/span>.\u00a0<\/p>\n

– T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u1edf k\u00ec<\/span> n\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp \u0111\u1ea7y \u0111\u1ee7 trong k\u00ec<\/span> \u0111\u00f3. Ta k\u00ed hi\u1ec7u:<\/p>\n

Dt: Doanh thu\u00a0<\/p>\n

Sl: S\u1ed1 l\u01b0\u1ee3ng\u00a0<\/p>\n

Bp: T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\u00a0<\/p>\n

g: Gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb<\/p>\n

\u0110p: T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\u00a0<\/p>\n

bp: chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb\u00a0<\/p>\n

\u00a0Ln: L\u1ee3i nhu\u1eadn\u00a0<\/p>\n

Khi \u0111\u00f3, ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 sau:\u00a0<\/p>\n

Dt \u2013 Bp \u2013 \u0110p = Ln\u00a0<\/p>\n

Hay: Sl x g \u2013 Sl x bp \u2013 \u0110p = Ln<\/p>\n

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

Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (g \u2013 bp) \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed hay l\u00e3i tr\u00ean chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed).<\/p>\n

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

L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb (lb)<\/p>\n

L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb (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

V\u00ed d\u1ee5:\u00a0<\/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<\/td>\n\n
300.000<\/div>\n
(t\u00ednh tr\u00ean 1.000 \u00e1o)<\/div>\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

Nh\u01b0 v\u1eady, l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb c\u1ee7a c\u00f4ng ty may H\u01b0ng Th\u1ecbnh l\u00e0 125.000 \u0111\u1ed3ng. L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb kh\u00f4ng thay \u0111\u1ed5i cho d\u00f9 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m thay \u0111\u1ed5i.\u00a0<\/p>\n

Ta c\u00f3 th\u1ec3 th\u1ea5y r\u00f5 h\u01a1n trong v\u00ed d\u1ee5 c\u1ee7a c\u00f4ng ty may H\u01b0ng Th\u1ecbnh v\u1edbi m\u1ee9c \u0111\u1ed9 s\u1ea3n ph\u1ea9m kh\u00e1c nhau.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/th>\nTH1<\/th>\nTH2<\/th>\nTH3<\/th>\n<\/tr>\n<\/thead>\n
S\u1ea3n l\u01b0\u1ee3ng (chi\u1ebfc)<\/td>\n500<\/td>\n1.000<\/td>\n1.500<\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/td>\n300.000<\/td>\n300.000<\/td>\n300.000<\/td>\n<\/tr>\n
Chi ph\u00ed nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\n150.000<\/td>\n150.000<\/td>\n150.000<\/td>\n<\/tr>\n
Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\n20.000<\/td>\n20.000<\/td>\n20.000<\/td>\n<\/tr>\n
Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i<\/td>\n5.000<\/td>\n5.000<\/td>\n5.000<\/td>\n<\/tr>\n
C\u1ed9ng bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb<\/b><\/td>\n175.000<\/b><\/td>\n175.000<\/b><\/td>\n175.000<\/b><\/td>\n<\/tr>\n
L\u00e3i tr\u00ean bi\u1ebfn ph\u00ed \u0111\u01a1n v\u1ecb<\/td>\n125.000<\/td>\n125.000<\/td>\n125.000<\/td>\n<\/tr>\n
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb<\/td>\n74.000<\/td>\n37.000<\/td>\n24.667<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/td>\n51.000<\/td>\n88.000<\/td>\n90.333<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\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 S\u1ed1 d\u01b0 \u0111\u1ea3m ph\u00ed hay l\u00e3i tr\u00ean bi\u1ebfn ph\u00ed (ti\u1ebfng Anh: Contribution margin) 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.\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\/34364"}],"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=34364"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34364\/revisions"}],"predecessor-version":[{"id":67985,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34364\/revisions\/67985"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}