{"id":8429,"date":"2023-11-29T21:49:43","date_gmt":"2023-11-29T21:49:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-hoat-dong-operating-expense-opex-la-gi-dac-diem.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"chi-phi-hoat-dong-operating-expense-opex-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-hoat-dong-operating-expense-opex-la-gi-dac-diem.html","title":{"rendered":"Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (Operating Expense – OPEX) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Wallstreetmojo)<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/font><\/h2>\n

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

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 Operating Expense<\/b>, vi\u1ebft t\u1eaft l\u00e0 OPEX.<\/b><\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b> l\u00e0 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng, bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, thi\u1ebft b\u1ecb,\u00a0chi ph\u00ed t\u1ed3n kho,\u00a0ti\u1ebfp th\u1ecb, l\u01b0\u01a1ng nh\u00e2n vi\u00ean,\u00a0bi\u1ebfn ph\u00ed c\u1ea5p b\u1eadc\u00a0v\u00e0 qu\u0129 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n

M\u1ed9t trong nh\u1eefng tr\u00e1ch nhi\u1ec7m c\u1ee7a qu\u1ea3n l\u00ed l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1ch gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a c\u00f4ng ty v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/font><\/h3>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b>\u00a0l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 l\u00e0 chi ph\u00ed kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p.<\/p>\n

M\u1ed9t s\u1ed1 c\u00f4ng ty gi\u1ea3m th\u00e0nh c\u00f4ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u00e0 t\u0103ng thu nh\u1eadp. Tuy nhi\u00ean, gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn t\u00ecnh tr\u1ea1ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ty.<\/p>\n

Vi\u1ec7c c\u00e2n b\u1eb1ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 kh\u00f3 kh\u0103n nh\u01b0ng c\u00f3 th\u1ec3 mang l\u1ea1i nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u00e1ng mong \u0111\u1ee3i.<\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng n\u1ebfu doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ki\u1ebfm l\u1ee3i nhu\u1eadn. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0\u00a0chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0(Capital expenditures).<\/p>\n

Chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ed1ng nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0. Chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i ho\u1eb7c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh.\u00a0<\/p>\n

T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thi\u1ebft b\u1ecb nh\u00e0 m\u00e1y, m\u00e1y t\u00ednh, n\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u1ed1n hi\u1ec7n v\u1eadt kh\u00e1c.\u00a0T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\u00a0bao g\u1ed3m s\u1edf h\u1eefu tr\u00ed tu\u1ec7, b\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf, nh\u00e3n hi\u1ec7u,\u2026<\/p>\n

So s\u00e1nh Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 Chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b> kh\u00e1c v\u1edbi chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Theo S\u1edf Thu\u1ebf v\u1ee5 M\u1ef9 IRS, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i l\u00e0 nh\u1eefng chi ph\u00ed th\u00f4ng th\u01b0\u1eddng (ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn trong th\u01b0\u01a1ng m\u1ea1i kinh doanh), v\u00e0 c\u1ea7n thi\u1ebft (h\u1eefu \u00edch v\u00e0 ph\u00f9 h\u1ee3p trong th\u01b0\u01a1ng m\u1ea1i kinh doanh).<\/p>\n

Nh\u00ecn chung, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p\u00a0x\u00f3a s\u1ed5\u00a0chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong n\u0103m ph\u00e1t sinh; tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t doanh nghi\u1ec7p chi $100.000 cho l\u01b0\u01a1ng nh\u00e2n vi\u00ean, h\u1ecd c\u00f3 th\u1ec3 x\u00f3a s\u1ed5 to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u00f3 trong n\u0103m m\u00e0 h\u1ecd ph\u1ea3i ch\u1ecbu, nh\u01b0ng n\u1ebfu m\u1ed9t doanh nghi\u1ec7p chi $100.000 \u0111\u1ec3 mua m\u1ed9t thi\u1ebft b\u1ecb nh\u00e0 m\u00e1y, h\u1ecd ph\u1ea3i ph\u00e2n b\u1ed5 v\u00e0 kh\u1ea5u hao chi ph\u00ed \u0111\u00f3 theo th\u1eddi gian r\u1ed3i m\u1edbi \u0111\u01b0\u1ee3c x\u00f3a s\u1ed5.<\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng so v\u1edbi Chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/font><\/h3>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b>,\u00a0chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u00a0(Non-operating expense) l\u00e0 chi ph\u00ed ph\u00e1t sinh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. C\u00e1c lo\u1ea1i chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 kh\u1ea5u hao, ph\u00e2n b\u1ed5, chi ph\u00ed l\u00e3i vay ho\u1eb7c c\u00e1c chi ph\u00ed vay kh\u00e1c.<\/p>\n

K\u1ebf to\u00e1n vi\u00ean \u0111\u00f4i khi lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra hi\u1ec7u qu\u1ea3 kinh doanh, b\u1ecf qua \u1ea3nh h\u01b0\u1edfng c\u1ee7a t\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00f4ng li\u00ean quan kh\u00e1c.<\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp<\/font><\/h3>\n

B\u00e1o c\u00e1o thu nh\u1eadp\u00a0theo d\u00f5i thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0a ra c\u00e1i nh\u00ecn v\u1ec1 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n

B\u00e1o c\u00e1o thu nh\u1eadp th\u01b0\u1eddng ph\u00e2n lo\u1ea1i chi ph\u00ed th\u00e0nh 06 nh\u00f3m: gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; chi ph\u00ed SG&A; kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5; chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c; chi ph\u00ed l\u00e3i vay; v\u00e0 thu\u1ebf thu nh\u1eadp.<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng,<\/b> nh\u01b0ng khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng qua b\u00e1o c\u00e1o thu nh\u1eadp, th\u00ec chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (ti\u1ebfng Anh: Operating Expense – OPEX) l\u00e0 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.\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\/8429"}],"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=8429"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8429\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}