{"id":13705,"date":"2019-11-19T16:25:27","date_gmt":"2019-11-19T16:25:27","guid":{"rendered":"https:\/\/adsplus.vn\/blog\/?p=13705"},"modified":"2019-11-25T14:29:41","modified_gmt":"2019-11-25T14:29:41","slug":"chi-phi-co-dinh-la-gi-cach-phan-loai-chung-ra-sao","status":"publish","type":"post","link":"https:\/\/adsplus.vn\/blog\/chi-phi-co-dinh-la-gi-cach-phan-loai-chung-ra-sao","title":{"rendered":"Chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300? Ca\u0301ch ph\u00e2n loa\u0323i chu\u0301ng ra sao?"},"content":{"rendered":"

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay \u0111\u1ecbnh ph\u00ed trong ti\u1ebfng Anh \u0111\u01b0\u01a1\u0323c go\u0323i la\u0300 Fixed cost l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 khi c\u00f3 b\u00e2\u0301t ki\u0300 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng cu\u0309a doanh nghi\u00ea\u0323p trong m\u1ed9t ph\u1ea1m vi ph\u00f9 h\u1ee3p. V\u00e2\u0323y chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300 va\u0300 ph\u00e2n loa\u0323i chu\u0301ng ra sao.<\/span><\/p>\n

\"chi<\/span><\/p>\n

Chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300? Ca\u0301ch ph\u00e2n loa\u0323i chu\u0301ng ra sao?<\/span><\/em><\/span><\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed cost) la\u0300 gi\u0300?<\/b><\/span><\/h2>\n

\u0110\u1ecbnh ngh\u0129a v\u00ea\u0300 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong ti\u1ebfng Anh \u0111\u01b0\u01a1\u0323c hi\u00ea\u0309u la\u0300 Fixed cost. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi v\u01a1\u0301i nh\u01b0\u0303ng ca\u0301i t\u00ean kha\u0301c l\u00e0 \u0111\u1ecbnh ph\u00ed hay chi ph\u00ed b\u1ea5t bi\u1ebfn. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 loa\u0323i 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. Hay chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i khi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng thay \u0111\u1ed5i.<\/span><\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/span><\/h2>\n

Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trong ti\u00ea\u0301ng Anh la\u0300 Variable costs la\u0300 loa\u0323i chi phi\u0301 thay \u0111\u1ed5i t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi m\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p . M\u1ed7i chi\u1ebfc xe m\u00e1y khi s\u1ea3n xu\u1ea5t \u0111\u1ec1u bao g\u1ed3m c\u00e1c chi ph\u00ed kha\u0301c nhau v\u1ec1 v\u1eadt li\u1ec7u s\u1eaft th\u00e9p v\u00e0 plastic \u0111\u1ec3 l\u00e0m v\u1ecf xe v\u00e0 \u0111\u1ed9ng c\u01a1, ca\u0301c d\u00e2y d\u1eabn v\u00e0 b\u1ed9 ph\u00e1t \u0111i\u1ec7n, bao b\u00ec chuy\u00ean ch\u1edf v\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 v\u1eadt li\u1ec7u kh\u00e1c. Nh\u1eefng chi ph\u00ed n\u00e0y h\u00e2\u0300u nh\u01b0 se\u0303 kh\u00f4ng thay \u0111\u1ed5i t\u00ednh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m khi \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, v\u00e0 chu\u0301ng \u0111\u01b0\u1ecdc g\u1ecdi l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh (AVC). Ch\u00fang chi\u0309 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (VC) v\u00ec t\u1ed5ng nh\u1eefng chi ph\u00ed \u0111\u00f3 thay \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ra.<\/span><\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/p>\n

Chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh 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 hay ta\u0301c \u0111\u00f4\u0323ng b\u1edfi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng. Khi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u01a1\u0323c 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<\/span><\/p>\n

C\u00e1c chi ph\u00ed c\u00f4\u0301 \u0111inh kha\u0301c nh\u01b0 chi phi\u0301 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, chi ph\u00ed qu\u1ea3ng c\u00e1o hay 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.<\/span><\/p>\n

\"chi<\/span><\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/span><\/em><\/p>\n

Ph\u00e2n lo\u1ea1i chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh<\/b><\/span><\/h2>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay \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 cu\u0309a doanh nghi\u00ea\u0323p (\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).<\/span><\/p>\n

C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/b><\/span><\/h3>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh b\u0103\u0301t bu\u00f4\u0323c hay \u0111i\u0323nh phi\u0301 b\u1eaft bu\u1ed9c l\u00e0 c\u00e1c chi ph\u00ed \u0111\u01b0\u01a1\u0323c du\u0300ng cho ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng c\u00f3 li\u00ean quan t\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nha\u0300 x\u01b0\u01a1\u0309ng v\u00e0 c\u00e1c c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c hoa\u0323t \u0111\u00f4\u0323ng c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty, th\u00f4ng th\u01b0\u1eddng ca\u0301c loa\u0323i chi phi\u0301 \u0111o\u0301 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed kh\u00f4ng th\u1ec3 c\u1eaft b\u1ecf \u0111\u01b0\u1ee3c.<\/span><\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c hay \u0111i\u0323nh phi\u0301 kh\u00f4ng b\u0103\u0301t bu\u00f4\u0323c, \u0111i\u0323nh phi\u0301 tu\u0300y y\u0301 l\u00e0 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh t\u1eeb nh\u01b0\u0303ng quy\u1ebft \u0111\u1ecbnh h\u00e0ng n\u0103m c\u1ee7a c\u00e1c c\u1ea5p la\u0303nh \u0111a\u0323o qu\u1ea3n l\u00ed nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/span><\/p>\n

Ch\u00fang th\u01b0\u1eddng kh\u00f4ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 na\u0300o r\u00f5 r\u00e0ng v\u1edbi c\u00e1c m\u1ee9c \u0111\u1ed9 hoa\u0323t \u0111\u00f4\u0323ng c\u1ee7a kh\u1ea3 n\u0103ng hay ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u ra nh\u01b0 ca\u0301c loa\u0323i chi ph\u00ed cho qu\u1ea3ng c\u00e1o, chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 chi phi\u0301 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

    \n
  • Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea5p b\u1eadc<\/span><\/li>\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.<\/span><\/li>\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.<\/span><\/li>\n<\/ul>\n

    Khi ma\u0300 ca\u0301c 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 theo c\u1ea5p b\u1eadc (step-fixed costs).<\/span><\/p>\n

    \"chi<\/span><\/p>\n

    Chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300? Ca\u0301ch ph\u00e2n loa\u0323i chu\u0301ng ra sao?<\/span><\/em><\/span><\/p>\n

    V\u00ed d\u1ee5<\/b><\/span><\/h3>\n

    M\u1ed9t k\u0129 thu\u1eadt vi\u00ean cu\u0309a c\u00f4ng ty c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng sa\u0309n ph\u00e2\u0309m t\u1ed1i \u0111a 1.000 s\u1ea3n ph\u1ea9m m\u1ed9t th\u00e1ng. N\u1ebfu c\u00f4ng ty s\u1ea3n xu\u1ea5t 1.500 s\u1ea3n ph\u1ea9m m\u1ed9t th\u00e1ng th\u00ec bu\u00f4\u0323c c\u00f4ng ty ph\u1ea3i thu\u00ea th\u00eam m\u1ed9t k\u0129 thu\u1eadt vi\u00ean n\u1eefa. N\u1ebfu c\u00f4ng ty s\u1ea3n xu\u1ea5t h\u01a1n 2.000 s\u1ea3n ph\u1ea9m trong m\u1ed9t th\u00e1ng th\u00ec c\u00f4ng ty ph\u1ea3i thu\u00ea th\u00eam m\u1ed9t k\u0129 thu\u1eadt vi\u00ean th\u1ee9 ba. Trong qu\u00e1 tr\u00ecnh l\u1eadp ra d\u1ef1 to\u00e1n, nh\u00e0 qu\u1ea3n l\u00ed doanh nghi\u00ea\u0323p 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 m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

    Tr\u00ean \u0111\u00e2y la\u0300 ba\u0300i vi\u00ea\u0301t v\u00ea\u0300 chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh v\u00ea\u0300 kha\u0301i ni\u00ea\u0323m chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300. Thu\u00e2\u0323t ng\u01b0\u0303 co\u0301 li\u00ean quan \u0111\u00ea\u0301n chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh nhi\u00ea\u0300u nh\u00e2\u0301t \u0111o\u0301 la\u0300 chi phi\u0301 bi\u00ea\u0301n \u0111\u00f4\u0309i. Qua \u0111o\u0301, khi hi\u00ea\u0309u \u0111\u01b0\u01a1\u0323c v\u00ea\u0300 chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh ta se\u0303 \u0111i ti\u0300m hi\u00ea\u0309u s\u00e2u h\u01a1n v\u00ea\u0300 chu\u0301ng, ph\u00e2n loa\u0323i chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh b\u0103\u0301t bu\u00f4\u0323c va\u0300 chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh kh\u00f4ng b\u0103\u0301t bu\u00f4\u0323c. Hi vo\u0323ng qua ba\u0300i vi\u00ea\u0301t \u0111a\u0303 cung c\u00e2\u0301p cho ba\u0323n nh\u01b0\u0303ng ki\u00ea\u0301n th\u01b0\u0301c h\u01b0\u0303u i\u0301ch cho ba\u0323n v\u00ea\u0300 chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh n\u00ea\u0301u nh\u01b0 ba\u0323n la\u0300 ng\u01b0\u01a1\u0300i ch\u01b0a co\u0301 hi\u00ea\u0309u bi\u00ea\u0301t gi\u0300 v\u00ea\u0300 chu\u0301ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay \u0111\u1ecbnh ph\u00ed trong ti\u1ebfng Anh \u0111\u01b0\u01a1\u0323c go\u0323i la\u0300 Fixed cost l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 t\u1ed5ng s\u1ed1 khi c\u00f3 b\u00e2\u0301t ki\u0300 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng cu\u0309a doanh nghi\u00ea\u0323p trong m\u1ed9t ph\u1ea1m vi ph\u00f9 h\u1ee3p. V\u00e2\u0323y chi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300 va\u0300 ph\u00e2n loa\u0323i […]<\/p>\n","protected":false},"author":1,"featured_media":13708,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"yoast_head":"\nChi phi\u0301 c\u00f4\u0301 \u0111i\u0323nh la\u0300 gi\u0300? 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