{"id":34426,"date":"2023-12-08T04:02:22","date_gmt":"2023-12-08T04:02:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-variable-costs-la-gi-phan-loai.html"},"modified":"2023-12-23T20:57:08","modified_gmt":"2023-12-23T13:57:08","slug":"chi-phi-bien-doi-variable-costs-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-bien-doi-variable-costs-la-gi-phan-loai.html","title":{"rendered":"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable costs) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh ho\u1ea1 (ngu\u1ed3n: moonstone)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i\u00a0<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i <\/b>hay c\u00f2n g\u1ecdi l\u00e0<b> bi\u1ebfn ph\u00ed<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 <b>variable costs.<\/b><\/p>\n<p>Nha\u0300 qua\u0309n <span>l\u00ed<\/span> thu\u031b\u01a1\u0300ng pha\u0309i ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh v\u00ea\u0300 gia\u0301 ba\u0301n, m\u01b0\u0301c sa\u0309n xu\u00e2\u0301t, co\u031b c\u00e2\u0301u sa\u0309n xu\u00e2\u0301t va\u0300 mua ngoa\u0300i sau khi \u0111a\u0303 tham kha\u0309o tho\u0302ng tin v\u00ea\u0300 gia\u0301 tha\u0300nh. Nhu\u031b v\u1ea1\u0302y, hi\u00ea\u0309u \u0111u\u031b\u01a1\u0323c chi phi\u0301 na\u0300o lie\u0302n quan \u0111\u00ea\u0301n loa\u0323i quy\u00ea\u0301t \u0111i\u0323nh na\u0300o la\u0300 r\u00e2\u0301t quan tro\u0323ng. Tho\u0302ng thu\u031b\u01a1\u0300ng, m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 cu\u0309a m\u1ecd\u0302t khoa\u0309n chi phi\u0301 tu\u0300y thu\u1ecd\u0302c va\u0300o vi\u1eb9\u0302c no\u0301 thay \u0111\u00f4\u0309i nhu\u031b th\u00ea\u0301 na\u0300o khi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng thay \u0111\u00f4\u0309i.<\/p>\n<p><b>Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i<\/b> la\u0300 nh\u01b0\u0303ng chi phi\u0301 thay \u0111\u00f4\u0309i tre\u0302n t\u00f4\u0309ng s\u00f4\u0301 theo s\u01b0\u0323 thay \u0111\u00f4\u0309i cu\u0309a m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c (tho\u0302ng thu\u031b\u01a1\u0300ng la\u0300 kh\u00f4\u0301i lu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m Q). Ca\u0301c chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, chi phi\u0301 nha\u0302n co\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 na\u0306ng lu\u031b\u01a1\u0323ng phu\u0323c vu\u0323 sa\u0309n xu\u00e2\u0301t, chi phi\u0301 bao bi\u0300 \u0111o\u0301ng go\u0301i, hoa h\u00f4\u0300ng ba\u0301n ha\u0300ng,&#8230; la\u0300 nh\u01b0\u0303ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i.\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n<p>Co\u0301 nhi\u00ea\u0300u loa\u0323i chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i kha\u0301c nhau nhu\u031b<\/p>\n<p><b>&#8211; Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh<\/b><\/p>\n<p>Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh la\u0300 chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i co\u0301 quan h\u1eb9\u0302 t\u1ec9 l\u1eb9\u0302 thu\u1ea1\u0302n v\u01a1\u0301i m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng. Ca\u0301c chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 lao \u0111\u1ecd\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p, va\u0300 hoa h\u00f4\u0300ng ba\u0301n ha\u0300ng la\u0300 nh\u01b0\u0303ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i da\u0323ng tuy\u00ea\u0301n ti\u0301nh.<\/p>\n<p><b>Vi\u0301 du\u0323: <\/b>Chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u cho sa\u0309n ph\u00e2\u0309m a\u0301o jacket cu\u0309a Co\u0302ng ty may Hu\u031bng Thi\u0323nh la\u0300 m\u1ecd\u0302t da\u0323ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i tuy\u00ea\u0301n ti\u0301nh.\u00a0<\/p>\n<p>Gia\u0309 s\u01b0\u0309 r\u0103\u0300ng, chi phi\u0301 nguye\u0302n li\u1eb9\u0302u ti\u0301nh bi\u0300nh qua\u0302n cho m\u00f4\u0303i chi\u00ea\u0301c a\u0301o la\u0300 150.000 \u0111\u00f4\u0300ng. Chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u se\u0303 ta\u0306ng gia\u0309m tuy\u00ea\u0301n ti\u0301nh theo s\u00f4\u0301 lu\u031b\u01a1\u0323ng a\u0301o \u0111u\u031b\u01a1\u0323c ba\u0301n cho kha\u0301ch ha\u0300ng.\u00a0<\/p>\n<p>Chu\u0301ng ta d\u00ea\u0303 da\u0300ng th\u00e2\u0301y r\u0103\u0300ng, khi s\u00f4\u0301 lu\u031b\u01a1\u0323ng a\u0301o ta\u0306ng le\u0302n g\u00e2\u0301p \u0111o\u0302i, t\u01b0\u0300 1.000 chi\u00ea\u0301c \u0111\u00ea\u0301n 2.000 chi\u00ea\u0301c, t\u00f4\u0309ng chi phi\u0301 nguye\u0302n li\u1eb9\u0302u cu\u0303ng ta\u0306ng g\u00e2\u0301p \u0111o\u0302i, t\u01b0\u0300 150.000.000 \u0111\u00f4\u0300ng \u0111\u00ea\u0301n 300.000.000 \u0111\u00f4\u0300ng.<\/p>\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tuy\u1ebfn t\u00ednh \u2013 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u00e1o Jacket c\u1ee7a c\u00f4ng ty may H\u01b0ng Th\u1ecbnh<\/p>\n<\/div>\n<\/div>\n<p>Khi \u0111o\u0301 chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i \u0111o\u031bn vi\u0323 se\u0303 kho\u0302ng thay \u0111\u00f4\u0309i m\u1ea1\u0306c du\u0300 m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng thay \u0111\u00f4\u0309i.<\/p>\n<p><b>&#8211; Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i c\u00e2\u0301p b\u1ea1\u0302c<\/b><\/p>\n<p>Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i c\u00e2\u0301p b\u1ea1\u0302c (step-variable costs) la\u0300 nh\u01b0\u0303ng chi phi\u0301 thay \u0111\u00f4\u0309i chi\u0309 khi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng thay \u0111\u00f4\u0309i nhi\u00ea\u0300u va\u0300 ro\u0303 ra\u0300ng.\u00a0<\/p>\n<p>Loa\u0323i chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i na\u0300y kho\u0302ng thay \u0111\u00f4\u0309i khi m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng thay \u0111\u00f4\u0309i i\u0301t ho\u1ea1\u0306c thay \u0111\u00f4\u0309i kho\u0302ng \u0111a\u0301ng k\u00ea\u0309. Ca\u0301c chi phi\u0301 lao \u0111\u1ecd\u0302ng gia\u0301n ti\u00ea\u0301p, chi phi\u0301 ba\u0309o tri\u0300 ma\u0301y, v.v&#8230; la\u0300 nh\u01b0\u0303ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i thu\u1ecd\u0302c da\u0323ng na\u0300y.<\/p>\n<p><b>&#8211; Chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i da\u0323ng cong (curvilinear cost)<\/b><\/p>\n<p>Trong qua\u0301 tri\u0300nh nghie\u0302n c\u01b0\u0301u ca\u0301c chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i, chu\u0301ng ta gia\u0309 \u0111i\u0323nh r\u0103\u0300ng co\u0301 m\u1ecd\u0302t quan h\u1eb9\u0302 tuy\u00ea\u0301n ti\u0301nh th\u1ea1\u0302t s\u01b0\u0323 gi\u01b0\u0303a chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i va\u0300 sa\u0309n lu\u031b\u01a1\u0323ng sa\u0309n xu\u00e2\u0301t.\u00a0<\/p>\n<p>Tuy nhie\u0302n, ca\u0301c chuye\u0302n gia kinh t\u00ea\u0301 ho\u0323c \u0111a\u0303 chi\u0309 ra r\u0103\u0300ng r\u00e2\u0301t nhi\u00ea\u0300u chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i th\u01b0\u0323c t\u00ea\u0301 \u01b0\u0301ng x\u01b0\u0309 theo m\u1ecd\u0302t da\u0323ng cong, kho\u0302ng th\u00ea\u0309 hi\u1eb9\u0302n m\u00f4\u0301i quan h\u1eb9\u0302 tuy\u00ea\u0301n ti\u0301nh gi\u01b0\u0303a chi phi\u0301 va\u0300 m\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (ti\u1ebfng Anh: Variable costs) 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.\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\/34426"}],"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=34426"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34426\/revisions"}],"predecessor-version":[{"id":68019,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34426\/revisions\/68019"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}