{"id":23019,"date":"2016-05-30T02:47:03","date_gmt":"2016-05-30T02:47:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23019"},"modified":"2017-03-21T05:44:40","modified_gmt":"2017-03-21T05:44:40","slug":"phan-biet-chi-phi-chim-va-chi-phi-co-hoi-trong-quan-tri-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23019","title":{"rendered":"Ph\u00e2n bi\u1ec7t chi ph\u00ed ch\u00ecm v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p"},"content":{"rendered":"

1. Chi ph\u00ed c\u01a1 h\u1ed9i trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0o ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0 theo d\u00f5i tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Tuy nhi\u00ean, c\u00f3 m\u1ed9t lo\u1ea1i chi ph\u00ed ho\u00e0n to\u00e0n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u01b0ng l\u1ea1i r\u1ea5t quan tr\u1ecdng, c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ebfn m\u1ed7i khi nh\u00e0 qu\u1ea3n l\u00fd l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng \u00e1n kinh doanh, \u0111\u1ea7u t\u01b0. \u0110\u00f3 l\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i (opportunity costs). Chi ph\u00ed c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 l\u1ee3i \u00edch (l\u1ee3i nhu\u1eadn) ti\u1ec1m t\u00e0ng b\u1ecb m\u1ea5t \u0111i khi ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng \u00e1n n\u00e0y thay v\u00ec ch\u1ecdn ph\u01b0\u01a1ng \u00e1n kh\u00e1c.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/span> Gi\u1ea3 s\u1eed m\u1ed9t ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n l\u00e0 100 tri\u1ec7u. Ng\u01b0\u1eddi n\u00e0y quy\u1ebft \u0111\u1ecbnh m\u1edf m\u1ed9t c\u1eeda h\u00e0ng b\u00e1ch h\u00f3a. L\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb c\u1eeda h\u00e0ng l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu nh\u01b0 ng\u01b0\u1eddi n\u00e0y kh\u00f4ng m\u1edf c\u1eeda h\u00e0ng m\u00e0 \u0111em s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng th\u00ec anh ta s\u1ebd thu \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n l\u00e3i l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e3i su\u1ea5t 15%\/n\u0103m). Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n 15 tri\u1ec7u \u0111\u1ed3ng ch\u00ednh l\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i m\u00e0 ng\u01b0\u1eddi n\u00e0y ph\u1ea3i t\u00ednh \u0111\u1ebfn khi quy\u1ebft \u0111\u1ecbnh m\u1edf c\u1eeda h\u00e0ng b\u00e1ch h\u00f3a \u0111\u1ec3 kinh doanh.<\/span><\/p>\n

2. Chi ph\u00ed ch\u00ecm trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

Chi ph\u00ed ch\u00ecm l\u00e0 nh\u1eefng chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh do quy\u1ebft \u0111\u1ecbnh trong qu\u00e1 kh\u1ee9. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu chi ph\u00ed n\u00e0y cho d\u00f9 b\u1ea5t k\u1ef3 ph\u01b0\u01a1ng \u00e1n n\u00e0o \u0111\u01b0\u1ee3c ch\u1ecdn. V\u00ec v\u1eady, trong vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng \u00e1n kh\u00e1c nhau, chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o xem x\u00e9t, n\u00f3 kh\u00f4ng th\u00edch h\u1ee3p cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/span> M\u1ed9t tr\u1ea1m th\u1ee7y \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn x\u00e2y d\u1ef1ng v\u1edbi t\u1ed5ng chi ph\u00ed l\u00e0 200 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 \u0111\u00e3 chi 50 t\u1ef7 \u0111\u1ed3ng. Gi\u1edd \u0111\u00e2y, ch\u00fang ta t\u00ecm \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n x\u00e2y d\u1ef1ng m\u1ed9t tr\u1ea1m nhi\u1ec7t \u0111i\u1ec7n c\u00f3 c\u00f9ng c\u00f4ng su\u1ea5t v\u1edbi tr\u1ea1m th\u1ee7y \u0111i\u1ec7n, nh\u01b0ng chi ph\u00ed ch\u1ec9 l\u00e0 160 t\u1ef7. V\u1eady, ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n n\u00e0o v\u1edbi gi\u1ea3 thi\u1ebft r\u1eb1ng chi ph\u00ed trong t\u01b0\u01a1ng lai l\u00e0 gi\u1ed1ng nhau. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 chi ph\u00ed ch\u00ecm, do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o xem x\u00e9t khi ta quy\u1ebft \u0111\u1ecbnh x\u00e2y d\u1ef1ng tr\u1ea1m nhi\u1ec7t \u0111i\u1ec7n hay ti\u1ebfp t\u1ee5c x\u00e2y d\u1ef1ng tr\u1ea1m th\u1ee7y \u0111i\u1ec7n. Nh\u01b0 th\u1ebf, n\u1ebfu ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u00e2y d\u1ef1ng tr\u1ea1m nhi\u1ec7t \u0111i\u1ec7n th\u00ec ch\u00fang ta s\u1ebd chi 160 t\u1ef7 \u0111\u1ed3ng, c\u00f2n ph\u01b0\u01a1ng \u00e1n ti\u1ebfp t\u1ee5c x\u00e2y d\u1ef1ng tr\u1ea1m th\u1ee7y \u0111i\u1ec7n th\u00ec ch\u00fang ta ph\u1ea3i chi ti\u1ebfp 150 t\u1ef7. V\u00ec v\u1eady, ph\u01b0\u01a1ng \u00e1n ti\u1ebfp t\u1ee5c x\u00e2y d\u1ef1ng tr\u1ea1m th\u1ee7y \u0111i\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00ec t\u1ed5ng chi ph\u00ed l\u00e0 200 t\u1ef7 b\u00e9 h\u01a1n t\u1ed5ng chi ph\u00ed khi ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u00e2y d\u1ef1ng tr\u1ea1m nhi\u1ec7t \u0111i\u1ec7n 210 t\u1ef7 \u0111\u1ed3ng (c\u1ea3 2 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1u g\u00e1nh ch\u1ecbu 50 t\u1ef7 \u0111\u00e3 chi trong qu\u00e1 kh\u1ee9)<\/span><\/p>\n

Chi ph\u00ed ch\u00ecm l\u00e0 lo\u1ea1i chi ph\u00ed m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i g\u00e1nh ch\u1ecbu, b\u1ea5t k\u1ec3 \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ho\u1eb7c h\u00e0nh \u0111\u1ed9ng n\u00e0o.<\/span><\/p>\n

Do chi ph\u00ed ch\u00ecm c\u00f3 \u1edf m\u1ecdi ph\u01b0\u01a1ng \u00e1n n\u00ean kh\u00f4ng c\u00f3 t\u00ednh ch\u00eanh l\u1ec7ch v\u00e0 kh\u00f4ng ph\u1ea3i x\u00e9t \u0111\u1ebfn khi so s\u00e1nh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n, h\u00e0nh \u0111\u1ed9ng t\u1ed1i \u01b0u (Ch\u1ec9 xem x\u00e9t t\u1edbi chi ph\u00ed kh\u00e1c bi\u1ec7t)<\/span><\/p>\n

V\u00ed d\u1ee5 1: Chi ph\u00ed kh\u1ea5u hao TSC\u0110 c\u1ee7a m\u1ed9t chi\u1ebfc m\u00e1y l\u00e0 chi ph\u00ed ch\u00ecm v\u00ec lu\u00f4n t\u1ed3n t\u1ea1i trong m\u1ecdi ph\u01b0\u01a1ng \u00e1n c\u00f3 li\u00ean quan t\u1edbi vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e1y \u0111\u00f3, hay thay th\u1ebf b\u1eb1ng m\u00e1y m\u1edbi<\/span><\/p>\n

V\u00ed d\u1ee5 2 : M\u1ed9t Doanh nghi\u1ec7p ch\u1ebf t\u1ea1o cho C\u00f4ng ty A m\u1ed9t chi\u1ebfc m\u00e1y v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf l\u00e0 200.000.000 \u0111\u1ed3ng. Tuy nhi\u00ean, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m giao h\u00e0ng th\u00ec c\u00f4ng ty A \u0111\u00e3 b\u1ecb ph\u00e1 s\u1ea3n.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t trong 2 l\u1ef1a ch\u1ecdn:<\/span><\/p>\n

– Ch\u1ea5p nh\u1eadn c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa chi\u1ebfc m\u00e1y n\u00e0y theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a kh\u00e1ch h\u00e0ng B.<\/span><\/p>\n

Ho\u1eb7c<\/span><\/p>\n

– Thanh l\u00fd chi\u1ebfc m\u00e1y \u0111\u00e3 ch\u1ebf t\u1ea1o.<\/span><\/p>\n

D\u00f9 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n n\u00e0o th\u00ec s\u1ed1 ti\u1ec1n 200.000.000 \u0111\u1ed3ng \u0111\u00e3 b\u1ecf ra v\u00e0 doanh nghi\u1ec7p kh\u00f4ng l\u1ea5y l\u1ea1i \u0111\u01b0\u1ee3c n\u1eefa, v\u00ec v\u1eady 200.000.000 \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 chi ph\u00ed ch\u00ecm<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

ph\u00e2n bi\u1ec7t chi ph\u00ed ch\u00ecm v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c b\u1ecf ra cho d\u1ef1 \u00e1n, ho\u1eb7c \u0111\u1ec1 xu\u1ea5t kinh doanh<\/p>\n","protected":false},"author":7,"featured_media":15369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3837,3838],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23019"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23019"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23019\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15369"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23019"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}