{"id":34366,"date":"2023-12-08T03:59:33","date_gmt":"2023-12-08T03:59:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-co-dinh-fixed-cost-la-gi-dac-trung-va-cach-phan-loai.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"chi-phi-co-dinh-fixed-cost-la-gi-dac-trung-va-cach-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-co-dinh-fixed-cost-la-gi-dac-trung-va-cach-phan-loai.html","title":{"rendered":"Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed cost) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng v\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed cost)<\/font><\/h2>\n

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

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/b> trong ti\u1ebfng Anh l\u00e0 Fixed cost<\/b>. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/i> c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ecbnh ph\u00ed hay chi ph\u00ed b\u1ea5t bi\u1ebfn.<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/b> l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t ph\u1ea1m vi ph\u00f9 h\u1ee3p.<\/p>\n

Hay chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\u00a0l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i khi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng thay \u0111\u1ed5i.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable costs)<\/b> l\u00e0 nh\u1eefng chi ph\u00ed thay \u0111\u1ed5i tr\u00ean t\u1ed5ng s\u1ed1 theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c th\u00f4ng th\u01b0\u1eddng l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m Q.<\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

– Kh\u00e1c v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng. Khi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng t\u0103ng l\u00ean ho\u1eb7c gi\u1ea3m xu\u1ed1ng, c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u1eabn gi\u1eef nguy\u00ean.\u00a0<\/p>\n

– C\u00e1c chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00ed<\/span>, chi ph\u00ed qu\u1ea3ng c\u00e1o khuy\u1ebfn m\u00e3i, chi ph\u00ed b\u1ea3o hi\u1ec3m, v.v\u2026 l\u00e0 nh\u1eefng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n

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Ngu\u1ed3n: C\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<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (\u0111\u1ecbnh ph\u00ed) x\u00e9t theo kh\u00eda c\u1ea1nh qu\u1ea3n l\u00ed bao bao g\u1ed3m: chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c (\u0111\u1ecbnh ph\u00ed b\u1eaft bu\u1ed9c) hay chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c (\u0111\u1ecbnh ph\u00ed kh\u00f4ng b\u1eaft bu\u1ed9c, \u0111\u1ecbnh ph\u00ed t\u00f9y \u00fd). C\u1ee5 th\u1ec3:<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c l\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan t\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 c\u00e1c c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty, th\u00f4ng th\u01b0\u1eddng n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed kh\u00f4ng th\u1ec3 c\u1eaft b\u1ecf \u0111\u01b0\u1ee3c.<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c l\u00e0 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh t\u1eeb quy\u1ebft \u0111\u1ecbnh h\u00e0ng n\u0103m c\u1ee7a c\u00e1c c\u1ea5p qu\u1ea3n l\u00ed nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/p>\n

Ch\u00fang th\u01b0\u1eddng kh\u00f4ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 r\u00f5 r\u00e0ng v\u1edbi c\u00e1c m\u1ee9c \u0111\u1ed9 c\u1ee7a kh\u1ea3 n\u0103ng hay ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u ra nh\u01b0 chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc<\/font><\/h3>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n

– Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 trong m\u1ed9t ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng th\u00edch h\u1ee3p n\u00e0o \u0111\u00f3.<\/p>\n

Khi m\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi n\u00e0y th\u00ec ta c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc (step-fixed costs).<\/p>\n

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Ngu\u1ed3n: C\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<\/p>\n<\/div>\n<\/div>\n

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

M\u1ed9t k\u0129<\/span> thu\u1eadt vi\u00ean c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed1i \u0111a 1.000 s\u1ea3n ph\u1ea9m m\u1ed9t th\u00e1ng.<\/p>\n

N\u1ebfu c\u00f4ng ty s\u1ea3n xu\u1ea5t 1.500 s\u1ea3n ph\u1ea9m m\u1ed9t th\u00e1ng th\u00ec ph\u1ea3i thu\u00ea th\u00eam m\u1ed9t k\u0129<\/span> thu\u1eadt vi\u00ean n\u1eefa. N\u1ebfu c\u00f4ng ty s\u1ea3n xu\u1ea5t h\u01a1n 2.000 s\u1ea3n ph\u1ea9m m\u1ed9t th\u00e1ng th\u00ec c\u00f4ng ty ph\u1ea3i thu\u00ea th\u00eam m\u1ed9t k\u0129<\/span> thu\u1eadt vi\u00ean th\u1ee9 ba.<\/p>\n

Trong qu\u00e1 tr\u00ecnh l\u1eadp d\u1ef1 to\u00e1n, nh\u00e0 qu\u1ea3n l\u00ed<\/span> n\u00ean ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00ed<\/span> m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3.<\/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 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay \u0111\u1ecbnh ph\u00ed (ti\u1ebfng Anh: Fixed cost) l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t ph\u1ea1m vi ph\u00f9 h\u1ee3p. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.\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\/34366"}],"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=34366"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34366\/revisions"}],"predecessor-version":[{"id":67988,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34366\/revisions\/67988"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}