{"id":12326,"date":"2024-10-14T10:07:14","date_gmt":"2024-10-14T03:07:14","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=12326"},"modified":"2024-10-14T10:29:46","modified_gmt":"2024-10-14T03:29:46","slug":"chi-phi-bien-doi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/chi-phi-bien-doi\/","title":{"rendered":"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec? V\u00ed d\u1ee5, \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i"},"content":{"rendered":"\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i hay bi\u1ebfn ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 t\u0103ng ho\u1eb7c gi\u1ea3m c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p cung \u1ee9ng ra th\u1ecb tr\u01b0\u1eddng. V\u1eady c\u1ee5 th\u1ec3 h\u01a1n th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec? Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m nh\u1eefng g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i? V\u00e0 lo\u1ea1i chi ph\u00ed n\u00e0y \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh doanh? H\u00e3y c\u00f9ng Base Blog kh\u00e1m ph\u00e1 m\u1ecdi kh\u00eda c\u1ea1nh li\u00ean quan \u0111\u1ebfn chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trong b\u00e0i vi\u1ebft sau!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-chi-phi-bi\u1ebfn-d\u1ed5i-la-gi\"><strong>1. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-khai-ni\u1ec7m\"><strong>1.1 Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n\n\n\n<p><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable Cost) <\/strong>l\u00e0 chi ph\u00ed thay \u0111\u1ed5i theo kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p. N\u00f3i c\u00e1ch kh\u00e1c, nh\u1eefng chi ph\u00ed n\u00e0y thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u0103ng khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng v\u00e0 gi\u1ea3m khi s\u1ea3n l\u01b0\u1ee3ng gi\u1ea3m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-chi-phi-bi\u1ebfn-d\u1ed5i-bao-g\u1ed3m-nh\u1eefng-gi\"><strong>1.2 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn: lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, nguy\u00ean li\u1ec7u th\u00f4, ti\u1ec7n \u00edch v\u00e0 hoa h\u1ed3ng b\u00e1n h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp: <\/strong>\u0110\u1ec1 c\u1eadp \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 m\u1ed1i t\u01b0\u01a1ng quan tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ee9c s\u1ea3n xu\u1ea5t ho\u1eb7c doanh s\u1ed1. Khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng, doanh nghi\u1ec7p s\u1ebd c\u1ea7n nhi\u1ec1u c\u00f4ng nh\u00e2n h\u01a1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u s\u1ea3n xu\u1ea5t, v\u00ec v\u1eady, chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ebd cao h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t gi\u1ea3m, doanh nghi\u1ec7p c\u1ea7n \u00edt c\u00f4ng nh\u00e2n h\u01a1n n\u00ean khi\u1ebfn cho chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp gi\u1ea3m theo.<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u th\u00f4: <\/strong>\u0110\u00e2y l\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n thi\u1ebft y\u1ebfu ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng, nhu c\u1ea7u v\u1ec1 nguy\u00ean li\u1ec7u th\u00f4 s\u1ebd t\u0103ng, d\u1eabn \u0111\u1ebfn chi ph\u00ed nguy\u00ean li\u1ec7u th\u00f4 cao h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, s\u1ea3n l\u01b0\u1ee3ng gi\u1ea3m l\u00e0m gi\u1ea3m nhu c\u1ea7u v\u1ec1 nguy\u00ean li\u1ec7u th\u00f4 v\u00e0 gi\u1ea3m chi ph\u00ed li\u00ean quan.<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed ti\u1ec7n \u00edch:<\/strong> Ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111i\u1ec7n, kh\u00ed \u0111\u1ed1t, n\u01b0\u1edbc v\u00e0 c\u00e1c ngu\u1ed3n n\u0103ng l\u01b0\u1ee3ng kh\u00e1c, c\u1ea7n thi\u1ebft \u0111\u1ec3 v\u1eadn h\u00e0nh quy tr\u00ecnh s\u1ea3n xu\u1ea5t. M\u1ee9c ti\u00eau th\u1ee5 ti\u1ec7n \u00edch t\u01b0\u01a1ng \u1ee9ng tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ee9c s\u1ea3n xu\u1ea5t. Khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng, m\u1ee9c ti\u00eau th\u1ee5 ti\u1ec7n \u00edch t\u0103ng, d\u1eabn \u0111\u1ebfn chi ph\u00ed ti\u1ec7n \u00edch cao h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, s\u1ea3n l\u01b0\u1ee3ng gi\u1ea3m d\u1eabn \u0111\u1ebfn chi ph\u00ed ti\u1ec7n \u00edch th\u1ea5p h\u01a1n.<\/p>\n\n\n\n<p><strong>\u2013 Hoa h\u1ed3ng b\u00e1n h\u00e0ng: <\/strong>\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c tr\u1ea3 cho \u0111\u1ea1i di\u1ec7n b\u00e1n h\u00e0ng ho\u1eb7c nh\u00e2n vi\u00ean kinh doanh d\u1ef1a tr\u00ean doanh s\u1ed1 m\u00e0 h\u1ecd \u0111\u1ea1t \u0111\u01b0\u1ee3c. Khi doanh s\u1ed1 t\u0103ng, s\u1ed1 ti\u1ec1n hoa h\u1ed3ng tr\u1ea3 cho nh\u00e2n vi\u00ean c\u0169ng t\u0103ng theo. Ng\u01b0\u1ee3c l\u1ea1i, trong c\u00e1c giai \u0111o\u1ea1n doanh s\u1ed1 th\u1ea5p h\u01a1n, chi ph\u00ed hoa h\u1ed3ng s\u1ebd gi\u1ea3m.<\/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-bien-doi-la-gi-1-1024x576.webp\" alt=\"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec?\" class=\"wp-image-12356\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-vi-d\u1ee5-v\u1ec1-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>1.3 V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5 v\u1ec1 m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t b\u00e1nh ng\u1ecdt. \u0110\u1ec3 l\u00e0m ra m\u1ed9t chi\u1ebfc b\u00e1nh, c\u00f4ng ty c\u1ea7n chi 5 USD cho nguy\u00ean li\u1ec7u v\u00e0 20 USD cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp. Ngo\u00e0i ra, c\u00f4ng ty c\u00f2n ph\u1ea3i tr\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 500 USD (cho thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t b\u00e1nh). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng minh h\u1ecda chi ti\u1ebft v\u1ec1 s\u1ef1 thay \u0111\u1ed5i c\u1ee7a chi ph\u00ed khi s\u1ea3n l\u01b0\u1ee3ng b\u00e1nh t\u0103ng l\u00ean:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td><strong>S\u1ed1 l\u01b0\u1ee3ng b\u00e1nh<\/strong><\/td><td><strong>Chi ph\u00ed nguy\u00ean li\u1ec7u l\u00e0m b\u00e1nh (USD)<\/strong><\/td><td><strong>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (USD)<\/strong><\/td><td><strong>T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (USD)<\/strong><\/td><td><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (USD)<\/strong><\/td><td><strong>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t (USD)<\/strong><\/td><\/tr><tr><td>0<\/td><td>\u2013<\/td><td>\u2013<\/td><td>\u2013<\/td><td>500<\/td><td>500<\/td><\/tr><tr><td>1<\/td><td>5<\/td><td>20<\/td><td>25<\/td><td>500<\/td><td>525<\/td><\/tr><tr><td>5<\/td><td>25<\/td><td>100<\/td><td>125<\/td><td>500<\/td><td>625<\/td><\/tr><tr><td>10<\/td><td>50<\/td><td>200<\/td><td>250<\/td><td>500<\/td><td>750<\/td><\/tr><tr><td>20<\/td><td>100<\/td><td>400<\/td><td>500<\/td><td>500<\/td><td>1000<\/td><\/tr><tr><td>50<\/td><td>250<\/td><td>1000<\/td><td>1250<\/td><td>500<\/td><td>1750<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, trong khi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u1eabn duy tr\u00ec m\u1ee9c 500 USD m\u1ed7i th\u00e1ng, th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, bao g\u1ed3m chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng l\u00e0m b\u00e1nh, l\u1ea1i t\u0103ng d\u1ea7n theo s\u1ed1 l\u01b0\u1ee3ng b\u00e1nh \u0111\u01b0\u1ee3c l\u00e0m ra. V\u00e0 k\u1ebft qu\u1ea3 l\u00e0 khi\u1ebfn cho t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t t\u0103ng theo.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-4-y-nghia-c\u1ee7a-vi\u1ec7c-xac-d\u1ecbnh-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>1.4 \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<p>Hi\u1ec3u r\u00f5 v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch quan tr\u1ecdng cho s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p><strong>\u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 n\u00e2ng cao hi\u1ec7u su\u1ea5t:<\/strong> B\u1eb1ng c\u00e1ch nh\u1eadn bi\u1ebft chi ph\u00ed n\u00e0o thay \u0111\u1ed5i theo s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c s\u1ea3n xu\u1ea5t sao cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u, t\u1eeb \u0111\u00f3 gi\u1ea3m l\u00e3ng ph\u00ed v\u00e0 n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>\u2013 Ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 h\u1ee3p l\u00fd<\/strong>: Hi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho ph\u00e9p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a (tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m). D\u1eef li\u1ec7u n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c thu h\u00fat kh\u00e1ch h\u00e0ng v\u00e0 duy tr\u00ec bi\u00ean l\u1ee3i nhu\u1eadn l\u00e0nh m\u1ea1nh.<\/p>\n\n\n\n<p><strong>\u2013 Ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn s\u00e2u s\u1eafc<\/strong>: B\u1eb1ng c\u00e1ch theo d\u00f5i t\u1ef7 l\u1ec7 gi\u1eefa chi ph\u00ed bi\u1ebfn \u0111\u1ed5i so v\u1edbi <a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">doanh thu<\/a>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 m\u00ecnh t\u1ea1o ra t\u1eeb m\u1ed7i l\u1ea7n b\u00e1n. T\u1eeb \u0111\u00f3, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00e0o \u0111\u00f3ng g\u00f3p l\u1edbn nh\u1ea5t v\u00e0o l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t v\u1ec1 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p><strong>\u2013 Ra quy\u1ebft \u0111\u1ecbnh linh ho\u1ea1t<\/strong>: Hi\u1ec3u bi\u1ebft v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng h\u01a1n d\u1ef1a tr\u00ean s\u1ef1 thay \u0111\u1ed5i v\u1ec1 nhu c\u1ea7u ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng. N\u1ebfu nhu c\u1ea7u gi\u1ea3m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu h\u1eb9p quy m\u00f4 s\u1ea3n xu\u1ea5t \u0111\u1ec3 gi\u1ea3m chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 ng\u0103n ng\u1eeba ph\u00e1t sinh chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, trong th\u1eddi k\u1ef3 nhu c\u1ea7u cao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c c\u01a1 h\u1ed9i t\u0103ng doanh thu.<\/p>\n\n\n\n<p><strong>\u2013 L\u1eadp ng\u00e2n s\u00e1ch v\u00e0 k\u1ebf ho\u1ea1ch hi\u1ec7u qu\u1ea3: <\/strong>B\u1eb1ng c\u00e1ch n\u1eafm b\u1eaft b\u1ea3n ch\u1ea5t c\u1ee7a chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp d\u1ef1 to\u00e1n ch\u00ednh x\u00e1c h\u01a1n, c\u1ea3i thi\u1ec7n qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 h\u01a1n. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n cho nh\u1eefng bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/p>\n\n\n\n<p>Trong c\u00e1c n\u1ed9i dung ti\u1ebfp theo \u0111\u00e2y, nh\u1eefng ph\u00e9p t\u00ednh v\u00e0 v\u00ed d\u1ee5 t\u01b0\u01a1ng \u1ee9ng s\u1ebd gi\u00fap ch\u00fang ta hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch \u1ee9ng d\u1ee5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/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-s\u1ef1-khac-bi\u1ec7t-gi\u1eefa-chi-phi-bi\u1ebfn-d\u1ed5i-va-chi-phi-c\u1ed1-d\u1ecbnh-la-gi\"><strong>2. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-phan-bi\u1ec7t-chi-phi-bi\u1ebfn-d\u1ed5i-va-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>2.1 Ph\u00e2n bi\u1ec7t chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p>T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu bao g\u1ed3m <a href=\"https:\/\/base.vn\/blog\/chi-phi-co-dinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/a> v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i s\u1ebd thay \u0111\u1ed5i khi m\u1ee9c s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i. Tuy nhi\u00ean, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i b\u1ea5t k\u1ec3 m\u1ee9c s\u1ea3n xu\u1ea5t bi\u1ebfn \u0111\u1ed9ng ra sao. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 r\u1ec7t qua b\u1ea3ng so s\u00e1nh sau \u0111\u00e2y:<\/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 bi\u1ebfn \u0111\u1ed5i<\/strong><\/td><td><strong>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><\/tr><tr><td><strong>\u0110\u1ecbnh ngh\u0129a<\/strong><\/td><td>L\u00e0 chi ph\u00ed g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/td><td>L\u00e0 chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i, b\u1ea5t k\u1ec3 s\u1ea3n l\u01b0\u1ee3ng hay ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng.<\/td><\/tr><tr><td><strong>M\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng<\/strong><\/td><td>T\u0103ng khi s\u1ea3n l\u01b0\u1ee3ng cao h\u01a1n. Gi\u1ea3m khi s\u1ea3n l\u01b0\u1ee3ng th\u1ea5p h\u01a1n.<\/td><td>Kh\u00f4ng thay \u0111\u1ed5i b\u1ea5t k\u1ec3 s\u1ea3n l\u01b0\u1ee3ng cao h\u01a1n hay th\u1ea5p h\u01a1n.<\/td><\/tr><tr><td><strong>V\u00ed d\u1ee5<\/strong><\/td><td>Nguy\u00ean li\u1ec7u th\u00f4, lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m d\u1ef1a tr\u00ean doanh s\u1ed1.<\/td><td>Ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, kh\u1ea5u hao m\u00e1y m\u00f3c, b\u1ea3o hi\u1ec3m, thu\u1ebf t\u00e0i s\u1ea3n, ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh (kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-y-nghia-c\u1ee7a-vi\u1ec7c-phan-bi\u1ec7t-chi-phi-bi\u1ebfn-d\u1ed5i-va-chi-phi-c\u1ed1-d\u1ecbnh\"><strong>2.2 \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c ph\u00e2n bi\u1ec7t chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed n\u00e0o l\u00e0 bi\u1ebfn \u0111\u1ed5i, chi ph\u00ed n\u00e0o l\u00e0 c\u1ed1 \u0111\u1ecbnh, c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh kinh doanh. V\u00ed d\u1ee5 sau \u0111\u00e2y s\u1ebd gi\u00fap ch\u00fang ta l\u00e0m s\u00e1ng t\u1ecf v\u1ea5n \u0111\u1ec1 n\u00e0y:<\/p>\n\n\n\n<p>Ch\u1ee7 ti\u1ec7m b\u00e1nh A \u0111ang lo l\u1eafng v\u00ec doanh thu b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho t\u1ed5ng chi ph\u00ed \u0111i\u1ec1u h\u00e0nh ti\u1ec7m. V\u00ec v\u1eady, ch\u1ee7 ti\u1ec7m \u0111\u1eafn \u0111o v\u1ec1 vi\u1ec7c n\u00ean ti\u1ebfp t\u1ee5c hay d\u1eebng kinh doanh. Ngo\u00e0i ra, ch\u1ee7 ti\u1ec7m c\u0169ng \u0111\u00e3 k\u00fd cam k\u1ebft tr\u1ea3 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng, ti\u1ec1n \u0111i\u1ec7n v\u00e0 ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh trong v\u00f2ng m\u1ed9t n\u0103m. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ngay c\u1ea3 khi ti\u1ec7m b\u00e1nh \u0111\u00f3ng c\u1eeda, c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n cho \u0111\u1ebfn khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Trong th\u00e1ng 1, ch\u1ee7 ti\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eadn th\u1ea5y t\u1ed5ng doanh thu l\u00e0 3.000 USD, nh\u01b0ng t\u1ed5ng chi ph\u00ed l\u00ean \u0111\u1ebfn 4.000 USD, d\u1eabn \u0111\u1ebfn kho\u1ea3n l\u1ed7 1.000 USD. Ch\u1ee7 ti\u1ec7m d\u1ef1 \u0111o\u00e1n r\u1eb1ng doanh thu th\u00e1ng 2 c\u0169ng s\u1ebd t\u01b0\u01a1ng t\u1ef1.<\/p>\n\n\n\n<p>Ti\u1ebfp theo, ch\u1ee7 ti\u1ec7m l\u1eadp b\u00e1o c\u00e1o chi ph\u00ed th\u00e1ng 1 bao g\u1ed3m:<\/p>\n\n\n\n<p><strong>A. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u00e1ng 1:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng: 1.000 USD<\/li>\n\n\n\n<li>Ti\u1ec1n \u0111i\u1ec7n: 200 USD<\/li>\n\n\n\n<li>L\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh: 500 USD<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh th\u00e1ng 1 l\u00e0 1.700 USD.<\/strong><\/p>\n\n\n\n<p><strong>B. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i th\u00e1ng 1:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed mua b\u1ed9t m\u00ec, b\u01a1, \u0111\u01b0\u1eddng v\u00e0 s\u1eefa: 1.800 USD<\/li>\n\n\n\n<li>L\u01b0\u01a1ng nh\u00e2n c\u00f4ng l\u00e0m b\u00e1nh: 500 USD<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i th\u00e1ng 1 l\u00e0 2.300 USD.<\/strong><\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu ch\u1ee7 ti\u1ec7m quy\u1ebft \u0111\u1ecbnh \u0111\u00f3ng c\u1eeda, ti\u1ec7m v\u1eabn ph\u1ea3i tr\u1ea3 1.700 USD m\u1ed7i th\u00e1ng cho c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu ti\u1ebfp t\u1ee5c kinh doanh, m\u1eb7c d\u00f9 c\u00f3 l\u1ed7 1.000 USD m\u1ed7i th\u00e1ng, kho\u1ea3n l\u1ed7 n\u00e0y v\u1eabn \u00edt h\u01a1n so v\u1edbi vi\u1ec7c \u0111\u00f3ng c\u1eeda (m\u1ea5t 1.700 USD). Nh\u01b0 v\u1eady, \u0111\u00f3ng c\u1eeda s\u1ebd g\u00e2y t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh l\u1edbn h\u01a1n so v\u1edbi vi\u1ec7c ti\u1ebfp t\u1ee5c kinh doanh.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, n\u1ebfu ch\u1ee7 ti\u1ec7m kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i, th\u00ec s\u1ebd kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh. Theo \u0111\u00f3, ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u d\u00e0nh cho ch\u1ee7 ti\u1ec7m l\u00e0 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecm c\u00e1ch gi\u1ea3m chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00ecm nh\u00e0 cung c\u1ea5p nguy\u00ean li\u1ec7u th\u00f4 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-chi-phi-co-dinh-1024x576.webp\" alt=\"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\" class=\"wp-image-12350\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-chi-phi-co-dinh-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-chi-phi-co-dinh-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-chi-phi-co-dinh-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-chi-phi-co-dinh-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-va-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-chi-phi-ban-bi\u1ebfn-d\u1ed5i-la-gi\"><strong>3. Chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p><strong>Chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i (Semi-Variable Cost)<\/strong> l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, nh\u01b0ng th\u1ef1c ch\u1ea5t ch\u00fang mang \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u1eabn chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh v\u1ec1 chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m:<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed ti\u1ec7n \u00edch<\/strong>: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n, n\u01b0\u1edbc th\u01b0\u1eddng bao g\u1ed3m m\u1ed9t ph\u1ea7n c\u1ed1 \u0111\u1ecbnh (t\u01b0\u01a1ng t\u1ef1 ph\u00ed thu\u00ea bao h\u00e0ng th\u00e1ng) v\u00e0 m\u1ed9t ph\u1ea7n bi\u1ebfn \u0111\u1ed5i d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ti\u00eau th\u1ee5.<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed b\u1ea3o tr\u00ec<\/strong>: B\u1ea3o tr\u00ec thi\u1ebft b\u1ecb v\u00e0 m\u00e1y m\u00f3c th\u01b0\u1eddng c\u00f3 m\u1ed9t ph\u1ea7n c\u1ed1 \u0111\u1ecbnh, nh\u01b0 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u1ecbnh k\u1ef3, v\u00e0 m\u1ed9t ph\u1ea7n bi\u1ebfn \u0111\u1ed5i d\u1ef1a v\u00e0o s\u1ed1 l\u1ea7n s\u1eeda ch\u1eefa ho\u1eb7c t\u1ea7n su\u1ea5t s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<p><strong>\u2013 Chi ph\u00ed \u0111i\u1ec7n tho\u1ea1i<\/strong>: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n tho\u1ea1i th\u01b0\u1eddng c\u00f3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh cho thu\u00ea bao \u0111\u01b0\u1eddng d\u00e2y, c\u1ed9ng th\u00eam chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ph\u00fat g\u1ecdi.<\/p>\n\n\n\n<p><strong>\u2013 Ph\u00ed giao d\u1ecbch<\/strong>: C\u00e1c kho\u1ea3n ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0 ph\u00ed x\u1eed l\u00fd th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed giao d\u1ecbch ng\u00e2n h\u00e0ng, hay hoa h\u1ed3ng b\u00e1n h\u00e0ng, th\u01b0\u1eddng thay \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch, khi\u1ebfn ch\u00fang tr\u1edf th\u00e0nh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n\n\n\n<p>Vi\u1ec7c n\u1eafm r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c lo\u1ea1i chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, b\u00e1n bi\u1ebfn \u0111\u1ed5i v\u00e0 c\u1ed1 \u0111\u1ecbnh s\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p c\u01a1 c\u1ea5u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd h\u01a1n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh s\u00e1ng su\u1ed1t h\u01a1n \u0111\u1ec3 gia t\u0103ng l\u1ee3i nhu\u1eadn.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1024x576.webp\" alt=\"Chi ph\u00ed  b\u00e1n bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec?\" class=\"wp-image-12347\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-bien-doi-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-cac-cong-th\u1ee9c-tinh-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>4. C\u00e1c c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-cach-tinh-t\u1ed5ng-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>4.1 C\u00e1ch t\u00ednh t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i khi s\u1ea3n xu\u1ea5t m\u1ed9t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/strong>: Bao g\u1ed3m c\u00e1c chi ph\u00ed nh\u01b0 lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, nguy\u00ean v\u1eadt li\u1ec7u, bao b\u00ec, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: T\u00ednh t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong>: C\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 bi\u1ebft t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho vi\u1ec7c s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m l\u00e0 bao nhi\u00eau.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 3: T\u00ednh t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng<\/strong>: L\u1ea5y t\u1ed5ng s\u1ed1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u00e3 s\u1ea3n xu\u1ea5t nh\u00e2n v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i = S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra x Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t 50 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb l\u00e0 100 USD, t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: <strong>100 USD x 50 \u0111\u01a1n v\u1ecb = 5.000 USD.<\/strong><\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 s\u1ea3n xu\u1ea5t 50 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m l\u00e0 <strong>5.000 USD<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-cach-tinh-chi-phi-bi\u1ebfn-d\u1ed5i-trung-binh\"><strong>4.2 C\u00e1ch t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh \u0111\u1ea1i di\u1ec7n cho m\u1ee9c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. C\u00f4ng th\u1ee9c t\u00ednh r\u1ea5t \u0111\u01a1n gi\u1ea3n: ch\u1ec9 c\u1ea7n l\u1ea5y t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i chia cho t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh = T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \/ T\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 s\u1ea3n xu\u1ea5t 80 chi\u1ebfc \u00e1o l\u00e0 400 USD, ch\u00fang ta c\u00f3: <strong>400 USD \u00f7 80 = 5 USD<\/strong><\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed7i chi\u1ebfc \u00e1o l\u00e0 <strong>5 USD<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-cach-tinh-bien-l\u1ee3i-nhu\u1eadn-v\u1edbi-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>4.3 C\u00e1ch t\u00ednh bi\u00ean l\u1ee3i nhu\u1eadn v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 kinh doanh, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u1ea3 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u1eb1m c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb m\u1ed7i l\u1ea7n b\u00e1n h\u00e0ng. Bi\u00ean l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Bi\u00ean l\u1ee3i nhu\u1eadn = Gi\u00e1 b\u00e1n l\u1ebb tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb &#8211; Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty b\u00e1n l\u1ebb \u00e1o ph\u00f4ng v\u1edbi gi\u00e1 20 USD\/chi\u1ebfc v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 12 USD\/chi\u1ebfc, th\u00ec bi\u00ean l\u1ee3i nhu\u1eadn s\u1ebd l\u00e0: <strong>20 USD &#8211; 12 USD = 8 USD.<\/strong><\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 v\u1edbi m\u1ed7i chi\u1ebfc \u00e1o ph\u00f4ng b\u00e1n ra, c\u00f4ng ty thu v\u1ec1 <strong>8 USD<\/strong> l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-tinh-s\u1ed1-l\u01b0\u1ee3ng-hoa-v\u1ed1n-v\u1edbi-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>4.4 T\u00ednh s\u1ed1 l\u01b0\u1ee3ng h\u00f2a v\u1ed1n v\u1edbi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<p>M\u1ed7i th\u00e1ng, doanh nghi\u1ec7p c\u1ea7n thanh to\u00e1n c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 doanh thu b\u00f9 \u0111\u1eafp chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n t\u00ednh s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n \u2013 t\u1ee9c s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ed1i thi\u1ec3u ph\u1ea3i b\u00e1n ra h\u00e0ng th\u00e1ng \u0111\u1ec3 kh\u00f4ng b\u1ecb l\u1ed7.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 l\u01b0\u1ee3ng h\u00f2a v\u1ed1n:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>S\u1ed1 l\u01b0\u1ee3ng h\u00f2a v\u1ed1n = T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \/ (Gi\u00e1 b\u00e1n l\u1ebb tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb &#8211; Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb)<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu c\u00f4ng ty b\u00e1n \u00e1o ph\u00f4ng \u1edf v\u00ed d\u1ee5 tr\u00ean ph\u1ea3i tr\u1ea3 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng l\u00e0 1.200 USD (bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, ti\u1ec7n \u00edch v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u1eeda h\u00e0ng), th\u00ec s\u1ed1 l\u01b0\u1ee3ng h\u00f2a v\u1ed1n s\u1ebd l\u00e0: <strong>1.200 \/ (20 &#8211; 12) = 150.<\/strong><\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ed7i th\u00e1ng c\u00f4ng ty c\u1ea7n b\u00e1n \u00edt nh\u1ea5t <strong>150 chi\u1ebfc \u00e1o ph\u00f4ng<\/strong> \u0111\u1ec3 c\u00f3 th\u1ec3 h\u00f2a v\u1ed1n (kh\u00f4ng b\u1ecb l\u1ed7).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi-1024x576.webp\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i\" class=\"wp-image-12359\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cong-thuc-tinh-chi-phi-bien-doi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-lam-th\u1ebf-nao-d\u1ec3-c\u1eaft-gi\u1ea3m-chi-phi-bi\u1ebfn-d\u1ed5i-va-t\u1ed1i-\u01b0u-l\u1ee3i-nhu\u1eadn\"><strong>5. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1eaft gi\u1ea3m chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn?<\/strong><\/h2>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> b\u1eb1ng c\u00e1ch gi\u1ea3m chi ph\u00ed t\u1ed5ng th\u1ec3, trong \u0111\u00f3, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i th\u01b0\u1eddng d\u1ec5 \u0111i\u1ec1u ch\u1ec9nh h\u01a1n so v\u1edbi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng \u00e1n gi\u00fap gi\u1ea3m chi ph\u00ed bi\u1ebfn \u0111\u1ed5i:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ph\u01b0\u01a1ng \u00e1n gi\u1ea3m chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/td><td><strong>V\u00ed d\u1ee5<\/strong><\/td><\/tr><tr><td><strong>Ti\u1ebft ki\u1ec7m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/td><td>\u2013 T\u00ecm ki\u1ebfm nh\u00e0 cung c\u1ea5p m\u1edbi ho\u1eb7c th\u01b0\u01a1ng l\u01b0\u1ee3ng gi\u00e1 t\u1ed1t h\u01a1n<br>\u2013 X\u00e2y d\u1ef1ng m\u1ed1i quan h\u1ec7 g\u1eafn k\u1ebft v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ec3 nh\u1eadn \u01b0u \u0111\u00e3i gi\u1ea3m gi\u00e1<br>\u2013 Mua nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n \u0111\u1ec3 h\u01b0\u1edfng chi\u1ebft kh\u1ea5u cao h\u01a1n<br>\u2013 H\u1ee3p t\u00e1c v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c th\u00e0nh l\u1eadp nh\u00f3m mua chung \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed<br>\u2013 Xem x\u00e9t h\u1ee3p t\u00e1c li\u00ean doanh v\u1edbi nh\u00e0 cung \u1ee9ng<\/td><\/tr><tr><td><strong>Gi\u1ea3m chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp<\/strong><\/td><td>\u2013 Thay th\u1ebf c\u00f4ng nh\u00e2n to\u00e0n th\u1eddi gian b\u1eb1ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 khi c\u1ea7n<br>\u2013 \u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c<br>\u2013 Gi\u1ea3m hoa h\u1ed3ng khi c\u00f3 th\u1ec3 ho\u1eb7c d\u1ef1a tr\u00ean nhu c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng<br>\u2013 X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch th\u01b0\u1edfng h\u1ea5p d\u1eabn \u0111\u1ec3 khuy\u1ebfn kh\u00edch \u0111\u1ed9i ng\u0169 kinh doanh l\u00e0m vi\u1ec7c n\u0103ng su\u1ea5t h\u01a1n<\/td><\/tr><tr><td><strong>C\u1eaft gi\u1ea3m chi ph\u00ed ph\u00e2n ph\u1ed1i<\/strong><\/td><td>\u2013 T\u00ecm ki\u1ebfm c\u00e1c d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n thay th\u1ebf v\u1edbi gi\u00e1 \u01b0u \u0111\u00e3i<br>\u2013 Gi\u1ea3m thi\u1ec3u chi ph\u00ed bao b\u00ec b\u1eb1ng c\u00e1ch gi\u1ea3m tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c \u0111\u01a1n gi\u1ea3n h\u00f3a thi\u1ebft k\u1ebf<br>\u2013 S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed<br>\u2013 Chuy\u1ec3n sang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u00e0n t\u1ea5t \u0111\u01a1n h\u00e0ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Sau khi \u0111\u00e3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t \u0111\u1ebfn vi\u1ec7c gi\u1ea3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c c\u1eaft gi\u1ea3m chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, v\u00ec \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ea5t kh\u00e1ch h\u00e0ng v\u00e0 s\u1ee5t gi\u1ea3m doanh s\u1ed1.<\/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-6-t\u1ed1i-\u01b0u-qu\u1ea3n-tr\u1ecb-tai-chinh-v\u1edbi-b\u1ed9-gi\u1ea3i-phap-base-finance\"><strong>6. T\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh 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-bien-doi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a> l\u00e0 b\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, gi\u00fap ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh di\u1ec5n ra h\u00e0ng ng\u00e0y nh\u01b0 thu &#8211; chi, mua s\u1eafm, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, v\u00e0 s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng. H\u1ec7 th\u1ed1ng \u0111\u1ea3m b\u1ea3o th\u00f4ng tin lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi, gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, Base Finance+ kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n m\u1ec1m \u0111\u01a1n l\u1ebb, m\u00e0 l\u00e0 s\u1ef1 t\u00edch h\u1ee3p c\u1ee7a 7 \u1ee9ng d\u1ee5ng chuy\u00ean bi\u1ec7t, gi\u00fap doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft nh\u1eefng b\u00e0i to\u00e1n t\u00e0i ch\u00ednh l\u1edbn nh\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Base Finance: <\/strong>\u1ee8ng d\u1ee5ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh theo nhi\u1ec1u chi\u1ec1u d\u1eef li\u1ec7u, h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li><strong>Base Income: <\/strong>\u1ee8ng d\u1ee5ng<strong> <\/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>\u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n ra th\u00f4ng qua h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb, gi\u00fap k\u1ebft n\u1ed1i gi\u1eefa nh\u00e2n vi\u00ean v\u00e0 ph\u00f2ng k\u1ebf to\u00e1n trong vi\u1ec7c theo d\u00f5i chi ph\u00ed.<\/li>\n\n\n\n<li><strong>Base BankFeeds: <\/strong>\u1ee8ng d\u1ee5ng \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng t\u1ef1 \u0111\u1ed9ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o qua SMS ho\u1eb7c \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng.<\/li>\n\n\n\n<li><strong>Base Asset: <\/strong>\u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd v\u00f2ng \u0111\u1eddi t\u00e0i s\u1ea3n t\u1eeb mua s\u1eafm, b\u00e0n giao, thu h\u1ed3i, \u0111\u1ebfn s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng.<\/li>\n\n\n\n<li><strong>Base Purchasing: <\/strong>\u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd quy tr\u00ecnh mua h\u00e0ng, so s\u00e1nh nh\u00e0 cung c\u1ea5p, theo d\u00f5i \u0111\u01a1n h\u00e0ng v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li><strong>Base Financial Assistant: <\/strong>Tr\u1ee3 l\u00fd \u1ea3o h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/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 to\u00e0n b\u1ed9 chi ph\u00ed doanh nghi\u1ec7p, t\u1eeb quy tr\u00ecnh t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng, \u0111\u1ebfn thanh to\u00e1n v\u00e0 quy\u1ebft to\u00e1n. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn, \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng. \u1ee8ng d\u1ee5ng c\u0169ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1eeb email nh\u00e0 cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng AI \u0111\u1ec3 \u0111\u1ecdc file XML, nh\u1eadp d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o m\u1ecdi d\u00f2ng ti\u1ec1n ra \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>V\u1edbi <strong>Base Finance<\/strong>, t\u1eeb b\u1ea3ng \u0111i\u1ec1u khi\u1ec3n (dashboard) c\u1ee7a \u1ee9ng d\u1ee5ng n\u00e0y, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt t\u1ee9c th\u1eddi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n doanh thu, c\u00e1c lo\u1ea1i chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3 ph\u00e1t sinh, c\u0169ng nh\u01b0 c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1eeb nhi\u1ec1u g\u00f3c \u0111\u1ed9 b\u1ea5t c\u1ee9 l\u00fac n\u00e0o, \u1edf b\u1ea5t c\u1ee9 \u0111\u00e2u.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, Base Finance c\u00f2n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng t\u1ef1 thi\u1ebft l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, t\u00f9y ch\u1ec9nh c\u00e1c l\u00e1t c\u1eaft d\u1eef li\u1ec7u v\u00e0 hi\u1ec3n th\u1ecb bi\u1ec3u \u0111\u1ed3 tr\u1ef1c quan, d\u1ec5 d\u00e0ng chia s\u1ebb b\u00e1o c\u00e1o v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-bien-doi\/\" 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><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-cac-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-v\u1ec1-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>7. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-1-chi-phi-ti\u1ebfp-th\u1ecb-co-ph\u1ea3i-la-chi-phi-bi\u1ebfn-d\u1ed5i-khong\"><strong>7.1 Chi ph\u00ed ti\u1ebfp th\u1ecb c\u00f3 ph\u1ea3i l\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>Kh\u00f4ng, chi ph\u00ed ti\u1ebfp th\u1ecb \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, b\u1edfi v\u00ec c\u00e1c c\u00f4ng ty th\u01b0\u1eddng l\u1eadp k\u1ebf ho\u1ea1ch ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch ti\u1ebfp th\u1ecb trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-2-lam-th\u1ebf-nao-d\u1ec3-d\u1ef1-bao-chi-phi-bi\u1ebfn-d\u1ed5i\"><strong>7.2 L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed bi\u1ebfn \u0111\u1ed5i?<\/strong><\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u l\u1ecbch s\u1eed t\u1eeb c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n t\u00edch doanh s\u1ed1 v\u00e0 chi ph\u00ed trong qu\u00e1 kh\u1ee9 v\u00e0 t\u00ednh to\u00e1n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i trung b\u00ecnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-3-lam-th\u1ebf-nao-d\u1ec3-tinh-t\u1ed5ng-chi-phi-s\u1ea3n-xu\u1ea5t\"><strong>7.3 L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t?<\/strong><\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u ra (t\u1ee9c l\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3). C\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng chi ph\u00ed nh\u01b0 sau: T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t = (T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + T\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) x S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-4-chi-phi-bi\u1ebfn-d\u1ed5i-ng\u1eafn-h\u1ea1n-la-gi\"><strong>7.4 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i ng\u1eafn h\u1ea1n l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ng\u1eafn h\u1ea1n v\u00ec ch\u00fang c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nhanh ch\u00f3ng. V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 d\u00f2ng ti\u1ec1n c\u00f3 th\u1ec3 linh ho\u1ea1t thay \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Tr\u00e1i l\u1ea1i, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u1eabn kh\u00f4ng \u0111\u1ed5i trong ng\u1eafn h\u1ea1n v\u00ec c\u00f4ng ty kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i c\u00e1c \u0111\u1ea7u v\u00e0o c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-k\u1ebft-lu\u1eadn\"><strong>8. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, t\u1eeb kh\u00e1i ni\u1ec7m, \u00fd ngh\u0129a, c\u00f4ng th\u1ee9c \u0111\u1ebfn \u1ee9ng d\u1ee5ng trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh 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. Ch\u00fac doanh nghi\u1ec7p \u00e1p d\u1ee5ng th\u00e0nh c\u00f4ng nh\u1eefng ki\u1ebfn th\u1ee9c h\u1eefu \u00edch n\u00e0y trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chi ph\u00ed, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, ti\u1ebft ki\u1ec7m ng\u00e2n s\u00e1ch v\u00e0 n\u00e2ng cao l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i hay bi\u1ebfn ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 t\u0103ng ho\u1eb7c gi\u1ea3m c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p cung \u1ee9ng ra th\u1ecb tr\u01b0\u1eddng. V\u1eady c\u1ee5 th\u1ec3 h\u01a1n th\u00ec chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec? Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m nh\u1eefng g\u00ec? [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12342,"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-12326","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 bi\u1ebfn \u0111\u1ed5i l\u00e0 g\u00ec? V\u00ed d\u1ee5, \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/title>\n<meta name=\"description\" content=\"Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 chi ph\u00ed thay \u0111\u1ed5i theo t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng c\u1ee7a c\u00f4ng ty. 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