![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-7-1-500x338.jpg\")
<\/p>\nChi ph\u00ed b\u00ecnh qu\u00e2n, hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed trung b\u00ecnh, l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 kinh t\u1ebf quan tr\u1ecdng gi\u00fap c\u00e1c doanh nghi\u1ec7p ph\u00e2n t\u00edch chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Th\u00f4ng qua vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed b\u00ecnh qu\u00e2n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 chi ph\u00ed, \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh.<\/p>\n
Chi ph\u00ed b\u00ecnh qu\u00e2n (Average total cost-ATC) l\u00e0 chi ph\u00ed trung b\u00ecnh cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ra, bao g\u1ed3m c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Chi ph\u00ed b\u00ecnh qu\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh trong ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, v\u1edbi c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 \u00fd ngh\u0129a kh\u00e1c nhau trong m\u1ed7i tr\u01b0\u1eddng h\u1ee3p.<\/p>\n
Chi ph\u00ed b\u00ecnh qu\u00e2n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia t\u1ed5ng chi ph\u00ed cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t theo c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/p>\n
<\/p>\n
Trong \u0111\u00f3:<\/p>\n
V\u00ed d\u1ee5: <\/span><\/p>\n M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0 15.000 c\u00e2y b\u00fat bi trong 1 th\u00e1ng v\u1edbi c\u00e1c chi ph\u00ed sau:<\/p>\n Chi ph\u00ed thu\u00ea nh\u00e0 x\u01b0\u1edfng: 5.000.000 vn\u0111\/th\u00e1ng<\/p>\n Chi ph\u00ed qu\u1ea3n l\u00fd: 5.000.000 vn\u0111\/th\u00e1ng<\/p>\n Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: 10.000.000 vn\u0111\/th\u00e1ng<\/p>\n Chi ph\u00ed \u0111i\u1ec7n n\u0103ng ti\u00eau th\u1ee5: 5.000.000\/th\u00e1ng<\/p>\n => T\u1ed5ng chi ph\u00ed doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chi tr\u1ea3:<\/p>\n Total cost ( TC ) = 5.000.000+5.000.000+10.000.000+5.000.000<\/p>\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0= 25.000.000 vn\u0111<\/p>\n Chi ph\u00ed b\u00ecnh qu\u00e2n doanh nghi\u1ec7p c\u1ea7n chi tr\u1ea3:<\/p>\n ATC = TC \/ Q = 25.000.000 \/ 15.000.000 = 1.666 vn\u0111.<\/p>\n V\u1eady chi ph\u00ed trung b\u00ecnh t\u1ed5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t c\u00e2y b\u00fat bi trong th\u00e1ng \u0111\u00f3 l\u00e0 1.666 \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty c\u1ea7n ph\u1ea3i b\u00e1n m\u1ed7i c\u00e2y b\u00fat v\u1edbi gi\u00e1 cao h\u01a1n 1.666 \u0111\u1ed3ng \u0111\u1ec3 c\u00f3 l\u00e3i.<\/p>\n Chi ph\u00ed b\u00ecnh qu\u00e2n ng\u1eafn h\u1ea1n l\u00e0 chi ph\u00ed trung b\u00ecnh c\u1ee7a s\u1ea3n ph\u1ea9m trong ng\u1eafn h\u1ea1n. Trong ng\u1eafn h\u1ea1n, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i m\u1ecdi y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o m\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1, c\u00f2n m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i. Do \u0111\u00f3, t\u1ed5ng chi ph\u00ed trong s\u1ea3n xu\u1ea5t ng\u1eafn h\u1ea1n s\u1ebd bao g\u1ed3m chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n TC=\u00a0 FC\u00a0 +\u00a0 VC<\/strong><\/p>\n Trong ng\u1eafn h\u1ea1n, chi ph\u00ed b\u00ecnh qu\u00e2n b\u1eb1ng t\u1ed5ng c\u1ee7a chi ph\u00ed trung b\u00ecnh c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed trung b\u00ecnh bi\u1ebfn \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n \u0110\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n ng\u1eafn h\u1ea1n (SRAC) th\u01b0\u1eddng c\u00f3 h\u00ecnh ch\u1eef U. Ban \u0111\u1ea7u, n\u00f3 gi\u1ea3m do l\u1ee3i th\u1ebf kinh t\u1ebf theo quy m\u00f4, \u0111\u1ea1t \u0111\u1ebfn \u0111i\u1ec3m t\u1ed1i thi\u1ec3u v\u00e0 sau \u0111\u00f3 t\u0103ng tr\u1edf l\u1ea1i khi hi\u1ec7u su\u1ea5t gi\u1ea3m d\u1ea7n xu\u1ea5t hi\u1ec7n.<\/p>\n Trong d\u00e0i h\u1ea1n, t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec1u c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o \u0111\u1ec1u c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u01b0\u1ee3c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u1ea3 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ec1u c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u1ec3 \u0111\u00e1p \u1ee9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t ho\u1eb7c quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed b\u00ecnh qu\u00e2n d\u00e0i h\u1ea1n (LAC) cho th\u1ea5y doanh nghi\u1ec7p ph\u1ea3i t\u1ed1n bao nhi\u00eau chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u1edf m\u1ed9t m\u1ee9c \u0111\u1ea7u ra nh\u1ea5t \u0111\u1ecbnh khi s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb \u0111\u1ea7u v\u00e0o t\u0103ng l\u00ean.<\/p>\n Chi ph\u00ed b\u00ecnh qu\u00e2n d\u00e0i h\u1ea1n (LAC) cho th\u1ea5y doanh nghi\u1ec7p ph\u1ea3i t\u1ed1n bao nhi\u00eau chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u1edf m\u1ed9t m\u1ee9c \u0111\u1ea7u ra nh\u1ea5t \u0111\u1ecbnh khi s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb \u0111\u1ea7u v\u00e0o t\u0103ng l\u00ean.<\/p>\n \u0110\u1ed3 th\u1ecb \u0111\u01b0\u1eddng chi ph\u00ed b\u00ecnh qu\u00e2n d\u00e0i h\u1ea1n LAC c\u00f3 h\u00ecnh ch\u1eef U, ngh\u0129a l\u00e0 khi s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb \u0111\u1ea7u v\u00e0o t\u0103ng l\u00ean th\u00ec chi ph\u00ed trung b\u00ecnh gi\u1ea3m xu\u1ed1ng v\u00e0 sau \u0111\u00f3 t\u0103ng l\u00ean. Chi ph\u00ed b\u00ecnh qu\u00e2n gi\u1ea3m l\u00e0 do l\u1ee3i th\u1ebf kinh t\u1ebf theo quy m\u00f4, trong khi chi ph\u00ed b\u00ecnh qu\u00e2n t\u0103ng l\u00e0 do l\u1ee3i nhu\u1eadn gi\u1ea3m d\u1ea7n. T\u00f3m l\u1ea1i, khi m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, t\u00ednh kinh t\u1ebf theo quy m\u00f4 xu\u1ea5t hi\u1ec7n v\u00e0 ph\u00e1t huy t\u00e1c d\u1ee5ng s\u1ebd l\u00e0m cho LAC gi\u1ea3m (\u0111\u01b0\u1eddng LAC \u0111i xu\u1ed1ng), sau \u0111\u00f3 y\u1ebfu t\u1ed1 phi kinh t\u1ebf xu\u1ea5t hi\u1ec7n, l\u1edbn m\u1ea1nh v\u00e0 l\u1ea5n \u00e1t y\u1ebfu t\u1ed1 kinh t\u1ebf, s\u1ebd l\u00e0m cho LAC t\u0103ng l\u00ean (\u0111\u01b0\u1eddng LAC \u0111i l\u00ean).<\/p>\n M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed b\u00ecnh qu\u00e2n (Average Total Cost, ATC) v\u00e0 gi\u00e1 c\u1ea3 c\u1ee7a s\u1ea3n ph\u1ea9m l\u00e0 tr\u1ecdng t\u00e2m trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh. C\u00f4ng ty th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ecbnh gi\u00e1 chi ph\u00ed c\u1ed9ng, n\u01a1i gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn tr\u00ean c\u01a1 s\u1edf chi ph\u00ed b\u00ecnh qu\u00e2n, gi\u00fap \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn khi gi\u00e1 b\u00e1n cao h\u01a1n chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 ch\u1ec9 \u0111\u1ea1t \u0111i\u1ec3m h\u00f2a v\u1ed1n khi gi\u00e1 b\u00e1n b\u1eb1ng chi ph\u00ed b\u00ecnh qu\u00e2n.<\/p>\n Vi\u1ec7c hi\u1ec3u v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed b\u00ecnh qu\u00e2nc\u00f2n h\u1ed7 tr\u1ee3 c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t \u0111\u1ec3 gi\u1ea3m chi ph\u00ed \u0111\u01a1n v\u1ecb th\u00f4ng qua vi\u1ec7c t\u0103ng s\u1ea3n l\u01b0\u1ee3ng, \u0111\u1eb7c bi\u1ec7t trong m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh, n\u01a1i gi\u00e1 th\u01b0\u1eddng do chi ph\u00ed b\u00ecnh qu\u00e2n c\u1ee7a ng\u00e0nh quy\u1ebft \u0111\u1ecbnh. Trong b\u1ed1i c\u1ea3nh thay \u0111\u1ed5i chi ph\u00ed s\u1ea3n xu\u1ea5t, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed m\u1edbi l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec hi\u1ec7u qu\u1ea3 kinh doanh. Nh\u01b0 v\u1eady, chi ph\u00ed b\u00ecnh qu\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ec9 s\u1ed1 chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng cho quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh gi\u00e1, s\u1ea3n xu\u1ea5t v\u00e0 chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n<\/p>\n M\u1ed1i quan h\u1ec7 gi\u1eefa t\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n (ATC) v\u00e0 chi ph\u00ed c\u1eadn bi\u00ean (MC) l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n trong kinh t\u1ebf h\u1ecdc, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 n\u00e0y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a m\u1ee9c s\u1ea3n xu\u1ea5t v\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n T\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia t\u1ed5ng chi ph\u00ed cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. M\u1eb7t kh\u00e1c, chi ph\u00ed c\u1eadn bi\u00ean \u0111\u1ec1 c\u1eadp \u0111\u1ebfn chi ph\u00ed b\u1ed5 sung ph\u00e1t sinh khi s\u1ea3n xu\u1ea5t th\u00eam m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. N\u00f3 b\u1eaft ngu\u1ed3n t\u1eeb s\u1ef1 thay \u0111\u1ed5i trong t\u1ed5ng chi ph\u00ed chia cho s\u1ef1 thay \u0111\u1ed5i v\u1ec1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/p>\n T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Chi ph\u00ed c\u1eadn bi\u00ean t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/blockquote>\n C\u1ea3 \u0111\u01b0\u1eddng t\u1ed5ng chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 \u0111\u01b0\u1eddng chi ph\u00ed c\u1eadn bi\u00ean th\u01b0\u1eddng c\u00f3 d\u1ea1ng h\u00ecnh ch\u1eef U. Ban \u0111\u1ea7u, khi m\u1ee9c s\u1ea3n xu\u1ea5t t\u0103ng l\u00ean, t\u1ed5ng chi ph\u00ed chi ph\u00ed b\u00ecnh qu\u00e2n s\u1ebd gi\u1ea3m. \u0110i\u1ec1u n\u00e0y l\u00e0 do s\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed9t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u1edbn h\u01a1n. Tuy nhi\u00ean, \u0111\u1ebfn m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, t\u1ed5ng chi ph\u00ed trung b\u00ecnh b\u1eaft \u0111\u1ea7u t\u0103ng tr\u1edf l\u1ea1i. \u0110i\u1ec1u n\u00e0y l\u00e0 do l\u1ee3i nhu\u1eadn gi\u1ea3m d\u1ea7n, trong \u0111\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n l\u01b0\u1ee3ng b\u1ed5 sung \u0111\u00f2i h\u1ecfi nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u01a1n v\u00e0 tr\u1edf n\u00ean k\u00e9m hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n Trong \u0111\u1ed3 th\u1ecb, \u0110i\u1ec3m giao nhau gi\u1eefa MC v\u00e0 ATC: \u0110i\u1ec3m m\u00e0 t\u1ea1i \u0111\u00f3 chi ph\u00ed c\u1eadn bi\u00ean (MC) giao v\u1edbi chi ph\u00ed b\u00ecnh qu\u00e2n (ATC) l\u00e0 r\u1ea5t quan tr\u1ecdng. T\u1ea1i \u0111i\u1ec3m n\u00e0y, chi ph\u00ed b\u00ecnh qu\u00e2n l\u00e0 th\u1ea5p nh\u1ea5t. Khi MC th\u1ea5p h\u01a1n ATC, ATC s\u1ebd gi\u1ea3m; khi MC cao h\u01a1n ATC, ATC s\u1ebd t\u0103ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 MC k\u00e9o theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ATC.<\/p>\n Khi MC < ATC: N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00eam m\u1ed9t \u0111\u01a1n v\u1ecb l\u00e0 th\u1ea5p h\u01a1n chi ph\u00ed b\u00ecnh qu\u00e2n hi\u1ec7n t\u1ea1i, \u0111i\u1ec1u n\u00e0y s\u1ebd k\u00e9o gi\u1ea3m chi ph\u00ed b\u00ecnh qu\u00e2n t\u1ed5ng th\u1ec3. \u0110i\u1ec1u n\u00e0y l\u00e0 do chi ph\u00ed th\u00eam kh\u00f4ng t\u1ea3i theo chi ph\u00ed cao nh\u01b0 chi ph\u00ed trung b\u00ecnh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n Khi MC > ATC: Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00eam m\u1ed9t \u0111\u01a1n v\u1ecb cao h\u01a1n chi ph\u00ed b\u00ecnh qu\u00e2n, chi ph\u00ed b\u00ecnh qu\u00e2n s\u1ebd t\u0103ng l\u00ean. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi c\u00f4ng ty s\u1ea3n xu\u1ea5t v\u01b0\u1ee3t qu\u00e1 m\u1ee9c hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u ho\u1eb7c g\u1eb7p ph\u1ea3i c\u00e1c r\u00e0o c\u1ea3n v\u1ec1 c\u00f4ng su\u1ea5t.<\/p>\n V\u00ed d\u1ee5, h\u00e3y xem x\u00e9t m\u1ed9t ti\u1ec7m b\u00e1nh s\u1ea3n xu\u1ea5t b\u00e1nh ng\u1ecdt. Ban \u0111\u1ea7u, khi ti\u1ec7m b\u00e1nh t\u0103ng s\u1ea3n l\u01b0\u1ee3ng, t\u1ed5ng chi ph\u00ed trung b\u00ecnh s\u1ebd gi\u1ea3m do t\u00ednh kinh t\u1ebf theo quy m\u00f4. Tuy nhi\u00ean, t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, ti\u1ec7m b\u00e1nh c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i t\u00ecnh tr\u1ea1ng l\u1ee3i nhu\u1eadn gi\u1ea3m d\u1ea7n, khi c\u00f3 th\u00eam b\u00e1nh c\u1ea7n nhi\u1ec1u lao \u0111\u1ed9ng v\u00e0 nguy\u00ean li\u1ec7u h\u01a1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 gia t\u0103ng chi ph\u00ed c\u1eadn bi\u00ean, khi\u1ebfn t\u1ed5ng chi ph\u00ed trung b\u00ecnh t\u0103ng tr\u1edf l\u1ea1i.<\/p>\n Vi\u1ec7c theo d\u00f5i m\u1ed1i quan h\u1ec7 gi\u1eefa ATC v\u00e0 MC l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed. B\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch c\u00e1c \u0111\u01b0\u1eddng cong n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t hi\u1ec7u qu\u1ea3 nh\u1ea5t v\u1ec1 m\u1eb7t chi ph\u00ed v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t.<\/p>\n Khi MC \u1edf d\u01b0\u1edbi ATC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ec3 t\u1eadn d\u1ee5ng l\u1ee3i th\u1ebf kinh t\u1ebf theo quy m\u00f4 v\u00e0 gi\u1ea3m chi ph\u00ed trung b\u00ecnh. Tuy nhi\u00ean, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i theo d\u00f5i th\u1eddi \u0111i\u1ec3m MC b\u1eaft \u0111\u1ea7u t\u0103ng v\u00ec n\u00f3 cho th\u1ea5y l\u1ee3i nhu\u1eadn gi\u1ea3m d\u1ea7n v\u00e0 kh\u1ea3 n\u0103ng k\u00e9m hi\u1ec7u qu\u1ea3.<\/p>\n Hi\u1ec3u r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 chi ph\u00ed c\u1eadn bi\u00ean c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u01b0u . B\u1eb1ng c\u00e1ch xem x\u00e9t c\u1ea3 chi ph\u00ed v\u00e0 nhu c\u1ea7u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u00f3 l\u1ee3i nh\u1ea5t.<\/p>\n Chi ph\u00ed b\u00ecnh qu\u00e2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi ph\u00ed h\u1ebft s\u1ee9c hi\u1ec7u qu\u1ea3, gi\u00fap c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh. S\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 chi ph\u00ed b\u00ecnh qu\u00e2n cho ph\u00e9p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 b\u00e1n h\u1ee3p l\u00fd \u0111\u1ec3 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn.<\/p>\n \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed b\u00ecnh qu\u00e2n, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online nh\u01b0 MISA AMIS. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong><\/a> kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a qu\u00e1 tr\u00ecnh ghi ch\u00e9p v\u00e0 t\u00ednh to\u00e1n chi ph\u00ed m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft, gi\u00fap ph\u00e2n t\u00edch chi ph\u00ed, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n Nhanh tay \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t.<\/strong><\/p>\n \n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p><\/span><\/p>\n![\"\"](\"\/wp-content\/uploads\/2024\/07\/3.jpg\")
<\/a>3. Chi ph\u00ed b\u00ecnh qu\u00e2n<\/h2>\n3.1 Chi ph\u00ed b\u00ecnh qu\u00e2n ng\u1eafn h\u1ea1n<\/h3>\n
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![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-2.jpg\")
\nTrong \u0111\u00f3:<\/p>\n\n
![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-5.jpg\")
3.2 Chi ph\u00ed b\u00ecnh qu\u00e2n d\u00e0i h\u1ea1n<\/h3>\n
\nChi ph\u00ed b\u00ecnh qu\u00e2n d\u00e0i h\u1ea1n l\u00e0 chi ph\u00ed t\u00ednh b\u00ecnh qu\u00e2n cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m trong d\u00e0i h\u1ea1n, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-3.jpg\")
<\/p>\n![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-4.jpg\")
4. M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed b\u00ecnh qu\u00e2n v\u1edbi m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 kh\u00e1c<\/h2>\n
4.1. M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 gi\u00e1 trong doanh nghi\u1ec7p<\/h3>\n
4.2. M\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed b\u00ecnh qu\u00e2n v\u00e0 chi ph\u00ed c\u1eadn bi\u00ean<\/h3>\n
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![\"chi-phi-binh-quan\"](\"\/wp-content\/uploads\/2024\/07\/chi-phi-binh-quan-6.jpg\")
![\"\"](\"\/wp-content\/uploads\/2024\/06\/8.jpg\")
<\/a><\/h2>\nT\u1ea1m k\u1ebft<\/h2>\n
<\/div>\n