{"id":34433,"date":"2023-12-08T04:02:42","date_gmt":"2023-12-08T04:02:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-hon-hop-mixed-costs-trong-doanh-nghiep-la-gi-dac-diem.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"chi-phi-hon-hop-mixed-costs-trong-doanh-nghiep-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-hon-hop-mixed-costs-trong-doanh-nghiep-la-gi-dac-diem.html","title":{"rendered":"Chi ph\u00ed h\u1ed7n h\u1ee3p (Mixed costs) trong doanh nghi\u1ec7p l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: softchoice)<\/p>\n<\/div>\n<\/div>\n

Chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p trong doanh nghi\u1ec7p<\/font><\/h2>\n

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

Chi ph\u00ed h\u1ed7n h\u1ee3p <\/b>hay c\u00f2n g\u1ecdi l\u00e0 b\u00e1n bi\u1ebfn ph\u00ed <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 mixed costs <\/b>hay semivariable costs.<\/b><\/p>\n

Chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p<\/b> \u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n chi phi\u0301 bao g\u00f4\u0300m ca\u0309 bi\u00ea\u0301n phi\u0301 va\u0300 \u0111i\u0323nh phi\u0301.\u00a0<\/p>\n

Bi\u00ea\u0301n phi\u0301 (chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) <\/b>\u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n chi phi\u0301 thu\u031b\u01a1\u0300ng co\u0301 quan h\u1eb9\u0302 t\u1ec9 l\u1eb9\u0302 v\u01a1\u0301i k\u00ea\u0301t qua\u0309 sa\u0309n xu\u00e2\u0301t hay qui mo\u0302 hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

\u0110i\u0323nh phi\u0301 (chi ph\u00ed c\u1ed1 \u0111\u1ecbnh) <\/b>\u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 pha\u0301t sinh thu\u031b\u01a1\u0300ng kho\u0302ng thay \u0111\u00f4\u0309i trong pha\u0323m vi cu\u0309a qui mo\u0302 hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng \u01a1\u0309 m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng ca\u0306n ba\u0309n thi\u0300 chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p th\u00ea\u0309 hi\u1eb9\u0302n \u0111i\u0323nh phi\u0301, khi vu\u031b\u01a1\u0323t kho\u0309i m\u01b0\u0301c \u0111\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng ca\u0306n ba\u0309n thi\u0300 chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p bao g\u00f4\u0300m ca\u0309 bi\u00ea\u0301n phi\u0301.\u00a0<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p, chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung, chi phi\u0301 s\u01b0\u0309 du\u0323ng ma\u0301y thi co\u0302ng, chi phi\u0301 ba\u0301n ha\u0300ng, chi phi\u0301 qua\u0309n l\u00ed doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Nhu\u031b v\u1ea1\u0302y h\u00e2\u0300u h\u00ea\u0301t ca\u0301c khoa\u0309n mu\u0323c chi phi\u0301 pha\u0301t sinh cu\u0309a doanh nghi\u1eb9\u0302p thu\u031b\u01a1\u0300ng mang ti\u0301nh ch\u00e2\u0301t chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p la\u0300 chu\u0309 y\u00ea\u0301u, ca\u0301c khoa\u0309n chi phi\u0301 na\u0300y thu\u031b\u01a1\u0300ng kho\u0301 ki\u00ea\u0309m soa\u0301t.\u00a0<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301 ca\u0301c nha\u0300 qua\u0309n tri\u0323 mu\u00f4\u0301n ki\u00ea\u0309m soa\u0301t ca\u0301c khoa\u0309n chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p c\u00e2\u0300n pha\u0309i xa\u0301c \u0111i\u0323nh qui m\u00f4 hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p va\u0300 s\u01b0\u0309 du\u0323ng ca\u0301c phu\u031bo\u031bng pha\u0301p ta\u0301ch chi phi\u0301 h\u00f4\u0303n h\u01a1\u0323p tha\u0300nh 2 b\u1ecd\u0302 ph\u1ea1\u0302n bi\u00ea\u0301n phi\u0301 va\u0300 \u0111i\u0323nh phi\u0301.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

– \u0110\u1eb7c \u0111i\u1ec3m bi\u1ebfn ph\u00ed<\/b><\/p>\n

+ Bi\u00ea\u0301n phi\u0301 ti\u0301nh cho m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m thu\u031b\u01a1\u0300ng kho\u0302ng thay \u0111\u00f4\u0309i. Do v\u1ea1\u0302y ca\u0301c nha\u0300 qua\u0309n tri\u0323 d\u01b0\u0323a va\u0300o \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m na\u0300y \u0111\u00ea\u0309 xa\u0302y d\u01b0\u0323ng \u0111i\u0323nh m\u01b0\u0301c bi\u00ea\u0301n phi\u0301 go\u0301p ph\u00e2\u0300n ki\u00ea\u0309m soa\u0301t ca\u0301c khoa\u0309n chi phi\u0301.\u00a0<\/p>\n

Xe\u0301t theo t\u00f4\u0309ng qui mo\u0302 hoa\u0323t \u0111\u1ecd\u0302ng thi\u0300 bi\u00ea\u0301n phi\u0301 thay \u0111\u00f4\u0309i va\u0300 khi \u0111o\u0301 t\u00f4\u0309ng chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng thu\u031b\u01a1\u0300ng t\u1ec9 l\u1eb9\u0302 v\u01a1\u0301i k\u00ea\u0301t qua\u0309 sa\u0309n xu\u00e2\u0301t, trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u1eb9\u0302p kho\u0302ng hoa\u0323t \u0111\u1ecd\u0302ng thi\u0300 bi\u00ea\u0301n phi\u0301 kho\u0302ng pha\u0301t sinh.<\/p>\n

+ Bi\u00ea\u0301n phi\u0301 cu\u0309a doanh nghi\u1eb9\u0302p g\u00f4\u0300m nhi\u00ea\u0300u loa\u0323i kha\u0301c nhau, do v\u1ea1\u0302y co\u0301 th\u00ea\u0309 chia tha\u0300nh 2 loa\u0323i co\u031b ba\u0309n \u0111o\u0301 la\u0300 bi\u00ea\u0301n phi\u0301 t\u1ec9 l\u1eb9\u0302 va\u0300 bi\u00ea\u0301n phi\u0301 c\u00e2\u0301p b\u1ea1\u0302c.\u00a0<\/p>\n

Bi\u00ea\u0301n phi\u0301 t\u1ec9 l\u1eb9\u0302 \u0111o\u0301 la\u0300 ca\u0301c khoa\u0309n bi\u00ea\u0301n phi\u0301 hoa\u0300n toa\u0300n t\u1ec9 l\u1eb9\u0302 thu\u1ea1\u0302n v\u01a1\u0301i k\u00ea\u0301t qua\u0309 sa\u0309n xu\u00e2\u0301t ho\u1ea1\u0306c qui mo\u0302 hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301 ca\u0301c khoa\u0309n chi phi\u0301 pha\u0301t sinh ha\u0300ng nga\u0300y mang ti\u0301nh ch\u00e2\u0301t bi\u00ea\u0301n phi\u0301 thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m khoa\u0309n mu\u0323c chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u tr\u01b0\u0323c ti\u00ea\u0301p, chi phi\u0301 nha\u0302n co\u0302ng tr\u01b0\u0323c ti\u00ea\u0301p va\u0300 ca\u0301c y\u00ea\u0301u t\u00f4\u0301 thu\u1ecd\u0302c ca\u0301c khoa\u0309n mu\u0323c chi phi\u0301 kha\u0301c.\u00a0<\/p>\n

Ca\u0301c nha\u0300 qua\u0309n tri\u0323 kinh doanh mu\u00f4\u0301n gia\u0309m t\u00f4\u0301i thi\u00ea\u0309u ca\u0301c khoa\u0309n chi phi\u0301 c\u00e2\u0300n pha\u0309i bi\u00ea\u0301t m\u00f4\u0303i y\u00ea\u0301u t\u00f4\u0301 chi phi\u0301 pha\u0301t sinh mang ti\u0301nh ch\u00e2\u0301t gi\u0300, t\u01b0\u0300 \u0111o\u0301 co\u0301 ca\u0301c bi\u1eb9\u0302n pha\u0301p ki\u00ea\u0309m soa\u0301t cho phu\u0300 h\u01a1\u0323p.<\/p>\n

– \u0110\u1eb7c \u0111i\u1ec3m \u0111\u1ecbnh ph\u00ed<\/b><\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301 \u0111i\u0323nh phi\u0301 thu\u031b\u01a1\u0300ng ph\u01b0\u0301c ta\u0323p ho\u031bn chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i vi\u0300 phu\u0323 thu\u1ecd\u0302c va\u0300o gi\u01a1\u0301i ha\u0323n cu\u0309a qui mo\u0302 hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

Khi gi\u01a1\u0301i ha\u0323n cu\u0309a qui m\u00f4 hoa\u0323t \u0111\u1ecd\u0302ng thay \u0111\u00f4\u0309i thi\u0300 \u0111i\u0323nh phi\u0301 chuy\u00ea\u0309n sang m\u1ecd\u0302t lu\u031b\u01a1\u0323ng kha\u0301c \u0111o\u0301 chi\u0301nh la\u0300 s\u01b0\u0323 bi\u00ea\u0301n \u0111\u00f4\u0309i lu\u031b\u01a1\u0323ng, ch\u00e2\u0301t trong qua\u0301 tri\u0300nh bi\u00ea\u0301n \u0111\u00f4\u0309i kinh t\u00ea\u0301.\u00a0<\/p>\n

\u0110i\u0323nh phi\u0301 thu\u031b\u01a1\u0300ng co\u0301 nh\u01b0\u0303ng \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m sau:<\/p>\n

+ Xe\u0301t trong t\u00f4\u0309ng th\u00ea\u0309 gi\u01a1\u0301i ha\u0323n cu\u0309a qui m\u00f4 hoa\u0323t \u0111\u1ecd\u0302ng thi\u0300 \u0111i\u0323nh phi\u0301 thu\u031b\u01a1\u0300ng kho\u0302ng thay \u0111\u00f4\u0309i, do v\u1ea1\u0302y khi sa\u0309n lu\u031b\u01a1\u0323ng sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t, tie\u0302u thu\u0323 trong qui m\u00f4 gi\u01a1\u0301i ha\u0323n thay \u0111\u00f4\u0309i thi\u0300 \u0111i\u0323nh phi\u0301 ti\u0301nh cho m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m thay \u0111\u00f4\u0309i.\u00a0<\/p>\n

Ca\u0301c nha\u0300 qua\u0309n tri\u0323 mu\u00f4\u0301n cho \u0111i\u0323nh phi\u0301 cu\u0309a m\u1ecd\u0302t \u0111o\u031bn vi\u0323 sa\u0309n ph\u00e2\u0309m th\u00e2\u0301p nh\u00e2\u0301t c\u00e2\u0300n khai tha\u0301c t\u00f4\u0301i \u0111a co\u0302ng su\u00e2\u0301t cu\u0309a ca\u0301c ta\u0300i sa\u0309n \u0111a\u0303 ta\u0323o ra ca\u0301c \u0111i\u0323nh phi\u0301 \u0111o\u0301.<\/p>\n

+ \u0110i\u0323nh phi\u0301 trong doanh nghi\u1eb9\u0302p cu\u0303ng \u0111a da\u0323ng va\u0300 phong phu\u0301 co\u0301 th\u00ea\u0309 chia tha\u0300nh 2 da\u0323ng co\u031b ba\u0309n \u0111o\u0301 la\u0300 \u0111i\u0323nh phi\u0301 b\u1ecd\u0302 ph\u1ea1\u0302n va\u0300 \u0111i\u0323nh phi\u0301 chung.<\/p>\n

\u0110i\u0323nh phi\u0301 b\u1ecd\u0302 ph\u1ea1\u0302n<\/b> thu\u031b\u01a1\u0300ng g\u0103\u0301n v\u01a1\u0301i s\u01b0\u0323 t\u00f4\u0300n ta\u0323i va\u0300 pha\u0301t sinh cu\u0309a ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n trong m\u1ecd\u0302t t\u00f4\u0309 ch\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng. Khi b\u1ecd\u0302 ph\u1ea1\u0302n trong t\u00f4\u0309 ch\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng kho\u0302ng t\u00f4\u0300n ta\u0323i thi\u0300 \u0111i\u0323nh phi\u0301 \u0111o\u0301 cu\u0303ng kho\u0302ng t\u00f4\u0300n ta\u0323i.\u00a0<\/p>\n

Thu\u1ecd\u0302c loa\u0323i \u0111i\u0323nh phi\u0301 b\u1ecd\u0302 ph\u1ea1\u0302n g\u00f4\u0300m chi phi\u0301 kh\u00e2\u0301u hao ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh theo phu\u031bo\u031bng pha\u0301p bi\u0300nh qua\u0302n, ti\u00ea\u0300n thue\u0302 m\u1ea1\u0306t b\u0103\u0300ng nha\u0300 xu\u031b\u01a1\u0309ng ha\u0300ng tha\u0301ng…<\/p>\n

\u0110i\u0323nh phi\u0301 chung <\/b>hay co\u0300n go\u0323i la\u0300 \u0111i\u0323nh phi\u0301 b\u0103\u0301t bu\u1ecd\u0302c cu\u0309a m\u1ecd\u0302t t\u00f4\u0309 ch\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng \u0111o\u0301 la\u0300 \u0111i\u0323nh phi\u0301 thu\u031b\u01a1\u0300ng lie\u0302n quan \u0111\u00ea\u0301n co\u031b s\u01a1\u0309 ha\u0323 t\u00e2\u0300ng cu\u0309a m\u1ecd\u0302t doanh nghi\u1eb9\u0302p, do v\u1ea1\u0302y khi m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n trong t\u00f4\u0309 ch\u01b0\u0301c hoa\u0323t \u0111\u1ecd\u0302ng kho\u0302ng t\u00f4\u0300n ta\u0323i thi\u0300 \u0111i\u0323nh phi\u0301 chung v\u00e2\u0303n pha\u0301t sinh.\u00a0<\/p>\n

Thu\u1ecd\u0302c loa\u0323i \u0111i\u0323nh phi\u0301 chung cu\u0309a doanh nghi\u1eb9\u0302p bao g\u00f4\u0300m ti\u00ea\u0300n thue\u0302 va\u0306n pho\u0300ng cu\u0309a co\u0302ng ty, chi phi\u0301 qua\u0309ng ca\u0301o thu\u031bo\u031bng hi\u1eb9\u0302u cu\u0309a co\u0302ng ty…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, Trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eeb xa, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed h\u1ed7n h\u1ee3p (ti\u1ebfng Anh: Mixed costs) \u0111\u00f3 l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed bao g\u1ed3m c\u1ea3 bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed. Bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed l\u1ea1i c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang bi\u1ec7t.\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\/34433"}],"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=34433"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34433\/revisions"}],"predecessor-version":[{"id":68023,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34433\/revisions\/68023"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}