{"id":12291,"date":"2024-10-12T10:45:04","date_gmt":"2024-10-12T03:45:04","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=12291"},"modified":"2024-10-14T10:19:29","modified_gmt":"2024-10-14T03:19:29","slug":"chi-phi-co-dinh","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/chi-phi-co-dinh\/","title":{"rendered":"Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? V\u00ed d\u1ee5, \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ecbnh k\u1ef3, b\u1ea5t k\u1ec3 t\u00ecnh h\u00ecnh kinh doanh hay s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t x\u1ea3y ra bi\u1ebfn \u0111\u1ed9ng. V\u1eady hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh? Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ti\u1ebfng Anh l\u00e0 g\u00ec? T\u1ea1i sao vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u1ea1i quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p? V\u00e0 lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh? H\u00e3y c\u00f9ng Base Blog kh\u00e1m ph\u00e1 m\u1ecdi kh\u00eda c\u1ea1nh li\u00ean quan \u0111\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong b\u00e0i vi\u1ebft sau!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-chi-phi-c\u1ed1-d\u1ecbnh-la-gi-vi-d\u1ee5-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>1. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? V\u00ed d\u1ee5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-khai-ni\u1ec7m-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>1.1 Kh\u00e1i ni\u1ec7m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong>, hay <strong>Fixed Cost (FC)<\/strong>, l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i, b\u1ea5t k\u1ec3 doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng doanh thu hay c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Do \u0111\u00f3, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp &#8211; gi\u1ed1ng nh\u01b0 chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i &#8211; v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh, b\u1edfi \u0111\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong k\u1ebf to\u00e1n chi ph\u00ed ng\u1eafn h\u1ea1n. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 t\u00ecm ra c\u00e1c c\u01a1 h\u1ed9i ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 gia t\u0103ng bi\u00ean l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>Hai kh\u00e1i ni\u1ec7m quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0:<\/p>\n\n\n\n<p><strong>\u2013 T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh:<\/strong> \u0110\u00e2y l\u00e0 con s\u1ed1 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c khi c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ea7n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea5t k\u1ec3 t\u1ed5ng doanh s\u1ed1 b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p t\u0103ng hay gi\u1ea3m.<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trung b\u00ecnh: <\/strong>\u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ee7a s\u1ea3n xu\u1ea5t v\u00e0 sau \u0111\u00f3 chia con s\u1ed1 \u0111\u00f3 cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t. Con s\u1ed1 n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 thay \u0111\u1ed5i theo quy m\u00f4 s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi-1024x576.webp\" alt=\"Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?\" class=\"wp-image-12304\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-co-dinh-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-vi-d\u1ee5-v\u1ec1-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>1.2 V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m nhi\u1ec1u lo\u1ea1i chi ph\u00ed gi\u1ed1ng nhau gi\u1eefa c\u00e1c c\u00f4ng ty v\u00e0 ng\u00e0nh, kh\u00f4ng gi\u1ed1ng nh\u01b0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, c\u00f3 xu h\u01b0\u1edbng kh\u00e1c bi\u1ec7t theo \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed7i ng\u00e0nh.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t th\u01b0\u1eddng c\u00f3 b\u1ea3ng ph\u00e2n lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><td><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/td><\/tr><tr><td>&#8211; Ti\u1ec1n thu\u00ea nh\u00e0 m\u00e1y<br>&#8211; Ti\u1ec1n thu\u1ebf t\u00e0i s\u1ea3n<br>&#8211; L\u01b0\u01a1ng c\u1ee7a gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh<br>&#8211; Kh\u1ea5u hao thi\u1ebft b\u1ecb<br>&#8211; Ph\u00ed b\u1ea3o hi\u1ec3m<\/td><td>&#8211; Ti\u1ec1n mua nguy\u00ean li\u1ec7u th\u00f4<br>&#8211; L\u01b0\u01a1ng nh\u00e2n c\u00f4ng s\u1ea3n xu\u1ea5t<br>&#8211; Ti\u1ec1n \u0111i\u1ec7n \u0111\u1ec3 v\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t<br>&#8211; Ti\u1ec1n b\u1ea3o tr\u00ec v\u00e0 s\u1eeda ch\u1eefa m\u00e1y m\u00f3c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u1ede b\u1ea3ng v\u00ed d\u1ee5 tr\u00ean, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m: ti\u1ec1n thu\u00ea nh\u00e0 m\u00e1y, thu\u1ebf t\u00e0i s\u1ea3n, l\u01b0\u01a1ng gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, kh\u1ea5u hao thi\u1ebft b\u1ecb v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m. C\u00e1c chi ph\u00ed n\u00e0y kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c s\u1ea3n xu\u1ea5t ho\u1eb7c doanh s\u1ed1.<\/p>\n\n\n\n<p>M\u1eb7t kh\u00e1c, c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong b\u1ea3ng bao g\u1ed3m: nguy\u00ean v\u1eadt li\u1ec7u, l\u01b0\u01a1ng nh\u00e2n c\u00f4ng s\u1ea3n xu\u1ea5t, \u0111i\u1ec7n, b\u1ea3o tr\u00ec v\u00e0 s\u1eeda ch\u1eefa. C\u00e1c chi ph\u00ed n\u00e0y s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m khi m\u1ee9c s\u1ea3n xu\u1ea5t ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng b\u00e1n h\u00e0ng t\u0103ng ho\u1eb7c gi\u1ea3m.<\/p>\n\n\n\n<p>M\u1ed9t \u0111i\u1ec1u quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u00f3 l\u00e0 kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng l\u00e0 \u201cc\u1ed1 \u0111\u1ecbnh\u201d ho\u1eb7c \u201cbi\u1ebfn \u0111\u1ed5i\u201d. M\u1ed9t s\u1ed1 chi ph\u00ed c\u00f3 th\u1ec3 c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u1ea3 hai, t\u00f9y thu\u1ed9c v\u00e0o ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1ch th\u1ee9c ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-d\u1eb7c-di\u1ec3m-c\u1ee7a-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed kinh doanh c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>\u2013 Kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng<\/strong>: Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh duy tr\u00ec \u1ed5n \u0111\u1ecbnh, kh\u00f4ng dao \u0111\u1ed9ng theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<p><strong>\u2013 Thanh to\u00e1n \u0111\u1ecbnh k\u1ef3<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh theo c\u00e1c chu k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd ho\u1eb7c h\u00e0ng n\u0103m, t\u00f9y v\u00e0o th\u1ecfa thu\u1eadn v\u1edbi b\u00ean c\u00f2n l\u1ea1i. V\u00ed d\u1ee5: l\u01b0\u01a1ng nh\u00e2n vi\u00ean tr\u1ea3 h\u00e0ng th\u00e1ng hay ph\u00ed b\u1ea3o hi\u1ec3m tr\u1ea3 h\u00e0ng n\u0103m.<\/p>\n\n\n\n<p><strong>\u2013 Bi\u1ebfn \u0111\u1ed5i theo \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/strong>: M\u1eb7c d\u00f9 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng thay \u0111\u1ed5i, nh\u01b0ng chi ph\u00ed n\u00e0y tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t. Khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ebd gi\u1ea3m xu\u1ed1ng.<\/p>\n\n\n\n<p><strong>\u2013 Ph\u00e1t sinh t\u1eeb c\u00e1c th\u1ecfa thu\u1eadn<\/strong>: Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp d\u1ef1a tr\u00ean c\u00e1c th\u1ecfa thu\u1eadn ho\u1eb7c h\u1ee3p \u0111\u1ed3ng, v\u00e0 ch\u00fang t\u1ed3n t\u1ea1i trong su\u1ed1t th\u1eddi gian hi\u1ec7u l\u1ef1c c\u1ee7a nh\u1eefng cam k\u1ebft n\u00e0y.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh-1024x683.webp\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\" class=\"wp-image-12306\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh-1024x683.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh-300x200.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh-768x512.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh-1536x1024.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/dac-diem-chi-phi-co-dinh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-vai-tro-c\u1ee7a-chi-phi-c\u1ed1-d\u1ecbnh-trong-kinh-doanh\"><strong>3. Vai tr\u00f2 c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong kinh doanh<\/strong><\/h2>\n\n\n\n<p>Trong <a href=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/a>, vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh s\u00e1ng su\u1ed1t h\u01a1n. C\u1ee5 th\u1ec3, vai tr\u00f2 c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m:<\/p>\n\n\n\n<p><strong>\u2013 D\u1ef1 b\u00e1o chi ph\u00ed t\u1ed1i thi\u1ec3u<\/strong>: Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho ph\u00e9p doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh m\u1ee9c chi ph\u00ed t\u1ed1i thi\u1ec3u c\u1ea7n chi tr\u1ea3 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc, \u0111\u1ea3m b\u1ea3o duy tr\u00ec ngu\u1ed3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>\u2013 C\u01a1 s\u1edf \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5<\/strong>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh h\u1ee3p l\u00fd cho t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, gi\u00fap \u0111\u1ecbnh gi\u00e1 c\u1ea1nh tranh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p><strong>\u2013 T\u1ed1i \u01b0u h\u00f3a quy\u1ebft \u0111\u1ecbnh kinh doanh<\/strong>: Ph\u00e2n t\u00edch chi ph\u00ed c\u1ed1 \u0111\u1ecbnh gi\u00fap l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n, v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p. V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 gi\u1ea3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trung b\u00ecnh tr\u00ean m\u1ed7i s\u1ea3n ph\u1ea9m, ho\u1eb7c c\u1eaft gi\u1ea3m c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ec3 n\u00e2ng cao l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u00f2n gi\u00fap \u00edch trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u00e0i ch\u00ednh, l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"569\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1-1024x569.webp\" alt=\"Vai tr\u00f2 c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\" class=\"wp-image-12312\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1-1024x569.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1-300x167.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1-768x427.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1-1536x854.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/vai-tro-chi-phi-co-dinh-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-phan-lo\u1ea1i-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>4. Ph\u00e2n lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c chia th\u00e0nh b\u1ed1n lo\u1ea1i ch\u00ednh: chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh gi\u00e1n ti\u1ebfp, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cam k\u1ebft v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u00f9y \u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-chi-phi-c\u1ed1-d\u1ecbnh-tr\u1ef1c-ti\u1ebfp\"><strong>4.1 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t n\u01b0\u1edbc gi\u1ea3i kh\u00e1t \u0111\u00f3ng chai v\u1eabn gi\u1eef nguy\u00ean, d\u00f9 c\u00f4ng ty t\u0103ng hay gi\u1ea3m s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m h\u00e0ng th\u00e1ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-chi-phi-c\u1ed1-d\u1ecbnh-gian-ti\u1ebfp\"><strong>4.2 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh gi\u00e1n ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1c chi ph\u00ed kinh doanh kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: L\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh v\u1eabn gi\u1eef nguy\u00ean d\u00f9 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-chi-phi-c\u1ed1-d\u1ecbnh-cam-k\u1ebft\"><strong>4.3 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cam k\u1ebft<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cam k\u1ebft l\u00e0 nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t. Nh\u1eefng chi ph\u00ed n\u00e0y kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi khi doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t hi\u1ec7n c\u00f3.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Thu\u1ebf t\u00e0i s\u1ea3n, chi ph\u00ed b\u1ea3o hi\u1ec3m, v\u00e0 kh\u1ea5u hao m\u00e1y m\u00f3c l\u00e0 nh\u1eefng kho\u1ea3n thanh to\u00e1n \u0111\u00e3 cam k\u1ebft trong d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-chi-phi-c\u1ed1-d\u1ecbnh-tuy-y\"><strong>4.4 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u00f9y \u00fd<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u00f9y \u00fd hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh do ban l\u00e3nh \u0111\u1ea1o quy\u1ebft \u0111\u1ecbnh, l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng n\u0103m d\u1ef1a tr\u00ean ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, v\u00e0 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo nhu c\u1ea7u v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ph\u00e2n t\u00edch v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n chi ti\u00eau, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"569\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh-1024x569.webp\" alt=\"Ph\u00e2n lo\u1ea1i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\" class=\"wp-image-12321\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh-1024x569.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh-300x167.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh-768x427.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh-1536x854.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/phan-loai-chi-phi-co-dinh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-s\u1ef1-khac-bi\u1ec7t-gi\u1eefa-chi-phi-c\u1ed1-d\u1ecbnh-va-chi-phi-bi\u1ebfn-d\u1ed5i-la-gi\"><strong>5. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p>C\u1ea3 <strong>chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 <a href=\"https:\/\/base.vn\/blog\/chi-phi-bien-doi\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/a><\/strong> \u0111\u1ec1u l\u00e0 nh\u1eefng lo\u1ea1i chi ph\u00ed quan tr\u1ecdng trong c\u01a1 c\u1ea5u chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, gi\u1eefa ch\u00fang c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><td><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/td><\/tr><tr><td><strong>\u0110\u1ecbnh ngh\u0129a<\/strong><\/td><td>L\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t hay ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/td><td>L\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t hay ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/td><\/tr><tr><td><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td><td>C\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh v\u00e0 d\u1ef1 \u0111o\u00e1n tr\u01b0\u1edbc. Ngay c\u1ea3 khi kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/td><td>Kh\u00f3 d\u1ef1 to\u00e1n tr\u01b0\u1edbc. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00f3 th\u1ec3 b\u1eb1ng 0.<\/td><\/tr><tr><td><strong>M\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ea3n l\u01b0\u1ee3ng<\/strong><\/td><td>Gi\u1ea3m khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng<\/td><td>T\u0103ng khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng<\/td><\/tr><tr><td><strong>T\u00ednh v\u00e0o t\u1ed3n kho<\/strong><\/td><td>Kh\u00f4ng bao g\u1ed3m khi \u0111\u1ecbnh gi\u00e1 t\u1ed3n kho.<\/td><td>Bao g\u1ed3m khi \u0111\u1ecbnh gi\u00e1 t\u1ed3n kho.<\/td><\/tr><tr><td><strong>Tr\u1ef1c ti\u1ebfp \/ Gi\u00e1n ti\u1ebfp<\/strong><\/td><td>Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/td><td>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td><\/tr><tr><td><strong>\u00dd ngh\u0129a<\/strong><\/td><td>Gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n m\u1ee9c chi ph\u00ed t\u1ed1i thi\u1ec3u v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/td><td>Gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cong-th\u1ee9c-tinh-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>6. C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<p>C\u00f3 hai c\u00f4ng th\u1ee9c li\u00ean quan \u0111\u1ebfn chi ph\u00ed c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-cach-tinh-t\u1ed5ng-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>6.1 C\u00e1ch t\u00ednh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p>C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh = T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t \u2013 (Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb x S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t)<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>: To\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong>: Chi ph\u00ed ph\u00e1t sinh cho m\u1ed7i s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n v\u1ecb m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li><strong>S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t<\/strong>: T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m doanh nghi\u1ec7p t\u1ea1o ra ho\u1eb7c c\u00f3 s\u1eb5n \u0111\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t laptop d\u1ef1 \u0111\u1ecbnh s\u1ea3n xu\u1ea5t 500 chi\u1ebfc m\u1ed7i n\u0103m. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho m\u1ed7i chi\u1ebfc l\u00e0 1.000 USD. N\u0103m nay, t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 800.000 USD.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0: 800.000 \u2013 (1.000 x 500) = 800.000 \u2013 500.000 = 300.000 USD.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-cach-tinh-chi-phi-c\u1ed1-d\u1ecbnh-tren-m\u1ed7i-d\u01a1n-v\u1ecb\"><strong>6.2 C\u00e1ch t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong><\/h3>\n\n\n\n<p>C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb = T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \/ S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t xe \u0111\u1ea1p c\u00f3 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 640.000 USD v\u00e0 s\u1ea3n xu\u1ea5t 6.000 chi\u1ebfc xe \u0111\u1ec3 b\u00e1n.<\/p>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i chi\u1ebfc xe l\u00e0: 640.000 \/ 6.000 = 40 USD.<\/p>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n c\u1ee7a c\u00f4ng ty v\u00e0 t\u00ednh kh\u1ea3 thi c\u1ee7a vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-\u1ee9ng-d\u1ee5ng-c\u1ee7a-chi-phi-c\u1ed1-d\u1ecbnh-trong-qu\u1ea3n-ly-tai-chinh\"><strong>7. \u1ee8ng d\u1ee5ng c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh \u0111i\u1ec3m h\u00f2a v\u1ed1n v\u00e0 \u01b0\u1edbc t\u00ednh \u0111\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-1-\u1ee9ng-d\u1ee5ng-chi-phi-c\u1ed1-d\u1ecbnh-trong-phan-tich-di\u1ec3m-hoa-v\u1ed1n\"><strong>7.1 \u1ee8ng d\u1ee5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong ph\u00e2n t\u00edch \u0111i\u1ec3m h\u00f2a v\u1ed1n<\/strong><\/h3>\n\n\n\n<p>Ph\u00e2n t\u00edch \u0111i\u1ec3m h\u00f2a v\u1ed1n (Break-Even Analysis) s\u1eed d\u1ee5ng c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t m\u00e0 t\u1ea1i \u0111\u00f3 doanh thu \u0111\u1ee7 \u0111\u1ec3 trang tr\u1ea3i to\u00e0n b\u1ed9 chi ph\u00ed, kh\u00f4ng t\u1ea1o ra l\u1ee3i nhu\u1eadn nh\u01b0ng c\u0169ng kh\u00f4ng b\u1ecb l\u1ed7.<\/p>\n\n\n\n<p>Ph\u00e2n t\u00edch n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u1ee9c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m h\u1ee3p l\u00fd.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110i\u1ec3m h\u00f2a v\u1ed1n = Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \/ (Gi\u00e1 b\u00e1n tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb)<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 10.000 USD, s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 20 USD v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 10 USD cho m\u1ed7i \u0111\u01a1n v\u1ecb, th\u00ec \u0111i\u1ec3m hay s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n s\u1ebd l\u00e0 1.000 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-2-\u1ee9ng-d\u1ee5ng-chi-phi-c\u1ed1-d\u1ecbnh-trong-tinh-toan-don-b\u1ea9y-ho\u1ea1t-d\u1ed9ng\"><strong>7.2 \u1ee8ng d\u1ee5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong t\u00ednh to\u00e1n \u0111\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h3>\n\n\n\n<p>\u0110\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng (Operating Leverage) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111o l\u01b0\u1eddng m\u1ee9c \u0111\u1ed9 c\u00f4ng ty s\u1eed d\u1ee5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh so v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. N\u00f3 c\u0169ng cho bi\u1ebft c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng bao nhi\u00eau b\u1eb1ng c\u00e1ch t\u0103ng doanh thu. Khi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng, c\u00f2n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u1ea1i thay \u0111\u1ed5i theo m\u1ee9c s\u1ea3n xu\u1ea5t, \u0111\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng khu\u1ebfch \u0111\u1ea1i <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> t\u1eeb vi\u1ec7c t\u0103ng doanh thu.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh \u0111\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng = S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb x (Gi\u00e1 m\u1ed7i \u0111\u01a1n v\u1ecb \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb) \/ [S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb x (Gi\u00e1 m\u1ed7i \u0111\u01a1n v\u1ecb \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb)] \u2013 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: C\u00f4ng ty A b\u00e1n 500.000 s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 6 USD m\u1ed7i s\u1ea3n ph\u1ea9m, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 0,05 USD m\u1ed7i s\u1ea3n ph\u1ea9m, v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 800.000 USD. T\u00ednh \u0111\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng:<\/p>\n\n\n\n<p>\u0110\u00f2n b\u1ea9y ho\u1ea1t \u0111\u1ed9ng = 500.000 x (6 \u2013 0,05) \/ [500.000 x (6 \u2013 0,05)] \u2013 800.000 = 1,37&nbsp;<\/p>\n\n\n\n<p>Con s\u1ed1 1,37 ch\u1ec9 ra r\u1eb1ng n\u1ebfu doanh s\u1ed1 thay \u0111\u1ed5i 1% th\u00ec s\u1ebd l\u00e0m thay \u0111\u1ed5i 1,37% thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty A.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"569\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh-1024x569.webp\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\" class=\"wp-image-12324\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh-1024x569.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh-300x167.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh-768x427.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh-1536x854.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-tinh-chi-phi-co-dinh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-l\u1eadp-b\u1ea3ng-chi-phi-c\u1ed1-d\u1ecbnh-nh\u01b0-th\u1ebf-nao\"><strong>8. L\u1eadp b\u1ea3ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n\n\n\n<p>L\u1eadp b\u1ea3ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0m theo ba b\u01b0\u1edbc sau:<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1: T\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed<\/strong><\/p>\n\n\n\n<p>\u2013 L\u00ean danh s\u00e1ch t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh.<\/p>\n\n\n\n<p>\u2013 Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 bi\u00ean lai, sao k\u00ea ng\u00e2n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u01b0\u1edbn ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i kh\u00e1c.<\/p>\n\n\n\n<p>\u2013 Chuy\u1ec3n \u0111\u1ed5i t\u1ea5t c\u1ea3 chi ph\u00ed th\u00e0nh gi\u00e1 tr\u1ecb h\u00e0ng th\u00e1ng. N\u1ebfu chi ph\u00ed tr\u1ea3 theo n\u0103m, h\u00e3y chia t\u1ed5ng s\u1ed1 cho 12 \u0111\u1ec3 c\u00f3 m\u1ee9c chi ph\u00ed h\u00e0ng th\u00e1ng.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh chi ph\u00ed n\u00e0o l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n<p>T\u1eeb danh s\u00e1ch c\u00e1c lo\u1ea1i chi ph\u00ed \u0111\u00e3 l\u1eadp, t\u00ecm t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i h\u00e0ng th\u00e1ng, nh\u01b0 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng, b\u1ea3o hi\u1ec3m, h\u00f3a \u0111\u01a1n ti\u1ec7n \u00edch, chi ph\u00ed h\u00e0ng t\u1ed3n kho, ph\u00ed gi\u1ea5y ph\u00e9p \u0111\u1ecbnh k\u1ef3, thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 ti\u1ec1n l\u01b0\u01a1ng. \u0110\u00f3 ch\u00ednh l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 3: C\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n<p>Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i chi ph\u00ed thu\u1ed9c nh\u00f3m c\u1ed1 \u0111\u1ecbnh, h\u00e3y c\u1ed9ng ch\u00fang l\u1ea1i v\u1edbi nhau:&nbsp; \u0110\u00e2y s\u1ebd l\u00e0 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, b\u1ea5t k\u1ec3 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t bao nhi\u00eau s\u1ea3n ph\u1ea9m hay cung c\u1ea5p bao nhi\u00eau d\u1ecbch v\u1ee5. \u0110\u1ed1i v\u1edbi nh\u1eefng chi ph\u00ed thanh to\u00e1n theo n\u0103m, nh\u01b0 b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ghi nh\u1eadn s\u1ed1 ti\u1ec1n n\u00e0y theo th\u00e1ng tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n.<\/p>\n\n\n\n<p><strong>Sau \u0111\u00e2y l\u00e0 m\u1ed9t v\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n\n\n\n<p>M\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c th\u00fa c\u01b0ng c\u1ea7n tr\u1ea3 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 thanh to\u00e1n h\u00f3a \u0111\u01a1n ti\u1ec7n \u00edch c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng l\u00e0 400 USD, bao g\u1ed3m \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, internet v\u00e0 \u0111i\u1ec7n.<\/p>\n\n\n\n<p>Ch\u1ee7 doanh nghi\u1ec7p thu\u00ea 2 th\u1ee3 ch\u0103m s\u00f3c th\u00fa c\u01b0ng, tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd v\u1edbi m\u1ee9c 20 USD\/gi\u1edd. H\u1ecd l\u00e0m vi\u1ec7c 40 gi\u1edd m\u1ed7i tu\u1ea7n, do \u0111\u00f3 chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng th\u01b0\u1eddng l\u00e0 c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e3 vay m\u1ed9t kho\u1ea3n vay kinh doanh v\u00e0i n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 mua thi\u1ebft b\u1ecb v\u00e0 ph\u1ea3i tr\u1ea3 l\u00e3i \u0111\u1ec1u \u0111\u1eb7n 200 USD m\u1ed7i th\u00e1ng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 500 USD h\u00e0ng n\u0103m cho gi\u1ea5y ph\u00e9p C\u01a1 s\u1edf Ch\u0103m s\u00f3c Th\u00fa c\u01b0ng theo quy \u0111\u1ecbnh c\u1ee7a ti\u1ec3u bang.<\/p>\n\n\n\n<p>B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong vi\u1ec7c t\u00ednh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh m\u1ed7i th\u00e1ng l\u00e0 ph\u00e2n chia t\u1eebng kho\u1ea3n chi ph\u00ed th\u00e0nh m\u1ee9c chi ph\u00ed h\u00e0ng th\u00e1ng nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ti\u1ec7n \u00edch<\/strong><\/td><td>400 USD<\/td><\/tr><tr><td><strong>Ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean (gi\u1ea3 s\u1eed 4 tu\u1ea7n)<\/strong><\/td><td>6.400 USD<\/td><\/tr><tr><td><strong>L\u00e3i su\u1ea5t vay kinh doanh<\/strong><\/td><td>200 USD<\/td><\/tr><tr><td><strong>Gi\u1ea5y ph\u00e9p m\u1edf c\u01a1 s\u1edf ch\u0103m s\u00f3c th\u00fa c\u01b0ng<\/strong><\/td><td>41,67 USD<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ti\u1ebfp theo, ch\u1ee7 doanh nghi\u1ec7p c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed n\u00e0y l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u1ea3i tr\u1ea3 m\u1ed7i th\u00e1ng: 400 + 6400 + 200 + 41,67 = 7041,67 (USD\/th\u00e1ng).<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">Top 7 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p t\u1ed1t nh\u1ea5t hi\u1ec7n nay<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-9-qu\u1ea3n-ly-tai-chinh-toan-di\u1ec7n-v\u1edbi-b\u1ed9-gi\u1ea3i-phap-base-finance\"><strong>9. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u1edbi B\u1ed9 gi\u1ea3i ph\u00e1p Base Finance+<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-co-dinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a> l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, cung c\u1ea5p kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch chuy\u00ean s\u00e2u qua nhi\u1ec1u t\u1ea7ng d\u1eef li\u1ec7u kh\u00e1c nhau, gi\u00fap ban l\u00e3nh \u0111\u1ea1o n\u1eafm b\u1eaft v\u00e0 ki\u1ec3m so\u00e1t d\u00f2ng ch\u1ea3y t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian th\u1ef1c.<\/p>\n\n\n\n<p>\u0110i\u1ec1u \u0111\u1eb7c bi\u1ec7t, Base Finance+ kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n m\u1ec1m \u0111\u01a1n l\u1ebb m\u00e0 l\u00e0 t\u1eadp h\u1ee3p g\u1ed3m 7 \u1ee9ng d\u1ee5ng chuy\u00ean bi\u1ec7t, gi\u00fap doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft 7 b\u00e0i to\u00e1n qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u1edbn nh\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Base Finance: <\/strong>Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh theo c\u00e1c l\u00e1t c\u1eaft, h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed theo nhi\u1ec1u h\u01b0\u1edbng.<\/li>\n\n\n\n<li><strong>Base Income: <\/strong>Qu\u1ea3n l\u00fd doanh thu v\u00e0 d\u00f2ng ti\u1ec1n v\u00e0o, bao g\u1ed3m: tr\u1ea1ng th\u00e1i, gi\u00e1 tr\u1ecb, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, v\u00e0 th\u1eddi h\u1ea1n.<\/li>\n\n\n\n<li><strong>Base Expense: <\/strong>Qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n ra d\u1ef1a tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/li>\n\n\n\n<li><strong>Base BankFeeds: <\/strong>Qu\u1ea3n l\u00fd \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, g\u1eedi th\u00f4ng b\u00e1o t\u1ef1 \u0111\u1ed9ng th\u00f4ng qua tin nh\u1eafn SMS ho\u1eb7c \u1ee9ng d\u1ee5ng tr\u00ean \u0111i\u1ec7n tho\u1ea1i.<\/li>\n\n\n\n<li><strong>Base Asset: <\/strong>Qu\u1ea3n l\u00fd v\u00f2ng \u0111\u1eddi t\u00e0i s\u1ea3n, bao g\u1ed3m l\u1ecbch s\u1eed c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, b\u00e0n giao, thu h\u1ed3i, s\u1eeda ch\u1eefa, v\u00e0 b\u1ea3o d\u01b0\u1ee1ng.<\/li>\n\n\n\n<li><strong>Base Purchasing: <\/strong>Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng, so s\u00e1nh, ch\u1ecdn l\u1ecdc nh\u00e0 cung c\u1ea5p v\u00e0 theo d\u00f5i \u0111\u01a1n h\u00e0ng, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li><strong>Base Financial Assistant: <\/strong>Tr\u1ee3 l\u00fd t\u00e0i ch\u00ednh \u1ea3o.<\/li>\n<\/ul>\n\n\n\n<p>N\u1ed5i b\u1eadt nh\u1ea5t l\u00e0 <strong>Base Expense<\/strong>, gi\u00fap qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p m\u1ed9t c\u00e1ch tr\u1ecdn v\u1eb9n qua c\u00e1c quy tr\u00ecnh nh\u01b0 t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng, thanh to\u00e1n, quy\u1ebft to\u00e1n. T\u1eeb nh\u1eefng giao d\u1ecbch nh\u1ecf nh\u01b0 mua v\u0103n ph\u00f2ng ph\u1ea9m cho \u0111\u1ebfn c\u00e1c d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p, m\u1ecdi kho\u1ea3n chi \u0111\u1ec1u \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng. \u1ee8ng d\u1ee5ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1eeb email nh\u00e0 cung c\u1ea5p, s\u1eed d\u1ee5ng AI \u0111\u1ec3 \u0111\u1ecdc file XML v\u00e0 nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00ean h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n ra \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>V\u1edbi <strong>Base Finance<\/strong>, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u00e0 t\u1ee9c th\u1eddi tr\u00ean b\u1ea3ng th\u00f4ng tin (dashboard). B\u1ea5t k\u1ef3 kho\u1ea3n doanh thu, chi ph\u00ed hay c\u00f4ng n\u1ee3 n\u00e0o ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ngay l\u1eadp t\u1ee9c, gi\u00fap ban l\u00e3nh \u0111\u1ea1o gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i t\u1eeb nhi\u1ec1u g\u00f3c nh\u00ecn kh\u00e1c nhau. H\u01a1n n\u1eefa, Base Finance c\u00f2n cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u1ef1 thi\u1ebft l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 trong v\u00e0i ph\u00fat, t\u00f9y bi\u1ebfn c\u00e1c l\u00e1t c\u1eaft d\u1eef li\u1ec7u v\u00e0 l\u1ef1a ch\u1ecdn bi\u1ec3u \u0111\u1ed3 tr\u1ef1c quan, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng chia s\u1ebb b\u00e1o c\u00e1o \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-co-dinh\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"896\" height=\"532\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png\" alt=\"Base Finance+\" class=\"wp-image-3106\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png 896w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-300x178.png 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-768x456.png 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-10-cac-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-v\u1ec1-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>10. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-10-1-chi-phi-c\u1ed1-d\u1ecbnh-co-d\u01b0\u1ee3c-coi-la-chi-phi-chim-khong\"><strong>10.1 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ch\u00ecm kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>Trong k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed ch\u00ecm (Sunk Cost) \u0111\u1ec1u l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, nh\u01b0ng kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ch\u00ecm. \u0110\u1eb7c \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh c\u1ee7a chi ph\u00ed ch\u00ecm l\u00e0 ch\u00fang kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-10-2-ti\u1ec1n-l\u01b0\u01a1ng-la-chi-phi-c\u1ed1-d\u1ecbnh-hay-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>10.2 Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh hay chi ph\u00ed bi\u1ebfn \u0111\u1ed5i?<\/strong><\/h3>\n\n\n\n<p>Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ho\u1eb7c b\u00e1n bi\u1ebfn \u0111\u1ed5i, \u0111i\u1ec1u n\u00e0y t\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, l\u01b0\u01a1ng c\u1ee9ng th\u01b0\u1eddng l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, v\u00ec ch\u00fang kh\u00f4ng thay \u0111\u1ed5i theo ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng li\u00ean quan \u0111\u1ebfn hoa h\u1ed3ng, chia s\u1ebb l\u1ee3i nhu\u1eadn v\u00e0 ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i, v\u00ec ch\u00fang th\u01b0\u1eddng thay \u0111\u1ed5i theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-10-3-co-ph\u1ea3i-chi-phi-c\u1ed1-d\u1ecbnh-luon-c\u1ed1-d\u1ecbnh-khong\"><strong>10.3 C\u00f3 ph\u1ea3i chi ph\u00ed c\u1ed1 \u0111\u1ecbnh lu\u00f4n \u201cc\u1ed1 \u0111\u1ecbnh\u201d kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>\u0110\u00fang, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u1eabn \u201cc\u1ed1 \u0111\u1ecbnh\u201d b\u1ea5t k\u1ec3 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh s\u1ed1 v\u00e0 s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu m\u1ed9t kho\u1ea3n chi ph\u00ed dao \u0111\u1ed9ng theo c\u00e1c bi\u1ebfn s\u1ed1 n\u00e0y, th\u00ec \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cchi ph\u00ed bi\u1ebfn \u0111\u1ed5i\u201d. C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, m\u1eb7c d\u00f9 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh h\u00e0ng th\u00e1ng, nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o ch\u00fang c\u0169ng gi\u1eef nguy\u00ean gi\u00e1 tr\u1ecb do \u1ea3nh h\u01b0\u1edfng c\u1ee7a l\u1ea1m ph\u00e1t ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf-x\u00e3 h\u1ed9i kh\u00e1c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-11-k\u1ebft-lu\u1eadn\"><strong>11. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 c\u00e1c ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, t\u1eeb kh\u00e1i ni\u1ec7m, \u00fd ngh\u0129a, c\u00f4ng th\u1ee9c cho \u0111\u1ebfn \u1ee9ng d\u1ee5ng trong kinh doanh, m\u00e0 <a href=\"https:\/\/base.vn\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Blog<\/a> mu\u1ed1n chia s\u1ebb c\u00f9ng doanh nghi\u1ec7p. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 mang \u0111\u1ebfn nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch v\u00e0 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u t\u00ecm hi\u1ec3u c\u1ee7a doanh nghi\u1ec7p. Mong r\u1eb1ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nh\u1eefng ki\u1ebfn th\u1ee9c n\u00e0y v\u00e0o qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, g\u00f3p ph\u1ea7n ti\u1ebft ki\u1ec7m ng\u00e2n s\u00e1ch, t\u1ed1i \u01b0u gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 n\u00e2ng cao l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ecbnh k\u1ef3, b\u1ea5t k\u1ec3 t\u00ecnh h\u00ecnh kinh doanh hay s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t x\u1ea3y ra bi\u1ebfn \u0111\u1ed9ng. V\u1eady hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 chi [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"ppma_author":[58],"class_list":["post-12291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? V\u00ed d\u1ee5, \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/title>\n<meta name=\"description\" content=\"Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p? 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