{"id":112107,"date":"2025-01-17T19:51:13","date_gmt":"2025-01-17T12:51:13","guid":{"rendered":"https:\/\/tino.org\/?p=9900"},"modified":"2025-06-11T12:20:52","modified_gmt":"2025-06-11T05:20:52","slug":"diem-hoa-von-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/diem-hoa-von-la-gi\/","title":{"rendered":"\u0110i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 g\u00ec? T\u00ednh \u0111i\u1ec3m ho\u00e0 v\u1ed1n: t\u01b0\u1edfng kh\u00f3 m\u00e0 d\u1ec5, t\u01b0\u1edfng d\u1ec5 m\u00e0 d\u1ec5 m\u1eafc sai l\u1ea7m"},"content":{"rendered":"\n\n\n

 <\/h1>\n\n\n\n

Kinh doanh<\/a> l\u00e0 cu\u1ed9c ch\u01a1i c\u1ee7a nh\u1eefng con s\u1ed1 v\u00e0 \u0111i\u1ec3m ho\u00e0 v\u1ed1n ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng con s\u1ed1 mang t\u00ednh quy\u1ebft \u0111\u1ecbnh. Nh\u01b0ng b\u1ea1n \u0111\u00e3 th\u1ef1c s\u1ef1 hi\u1ec3u \u0111i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 g\u00ec ch\u01b0a? \u0110\u00e2y l\u00e0 ch\u00eca kh\u00f3a gi\u00fap b\u1ea1n ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed1i \u01b0u gi\u00e1 b\u00e1n v\u00e0 gia t\u0103ng l\u1ee3i nhu\u1eadn. \u0110\u1eebng b\u1ecf l\u1ee1 b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y n\u1ebfu b\u1ea1n mu\u1ed1n l\u00e0m ch\u1ee7 \u201ctr\u00f2 ch\u01a1i t\u00e0i ch\u00ednh\u201d doanh nghi\u1ec7p!<\/strong><\/p>\n\n\n\n

<\/a>\u0110i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n

Theo b\u00e0i vi\u1ebft: \u201cBreakeven Point: Definition, Examples, and How to Calculate<\/em><\/a>\u201d tr\u00ean trang Investopedia, \u0111i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m m\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eeba \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed, t\u1ee9c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng l\u1ed7 nh\u01b0ng c\u0169ng ch\u01b0a c\u00f3 l\u1ee3i nhu\u1eadn. \u0110\u00e2y l\u00e0 m\u1ee9c s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng doanh thu b\u1eb1ng t\u1ed5ng chi ph\u00ed (bao g\u1ed3m c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i).<\/p>\n\n\n

\n
\"khai-niem-diem-hoa-von\"
Kh\u00e1i ni\u1ec7m \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

Kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, kh\u00e1i ni\u1ec7m n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh kh\u00e1c. V\u00ed d\u1ee5, trong b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 gi\u00e1 b\u00e1n m\u00e0 ch\u1ee7 nh\u00e0 c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u00f9 \u0111\u1eafp to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua v\u00e0 duy tr\u00ec t\u00e0i s\u1ea3n, bao g\u1ed3m thu\u1ebf<\/a>, ph\u00ed b\u1ea3o hi\u1ec3m, chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 l\u00e3i vay. T\u01b0\u01a1ng t\u1ef1, trong giao d\u1ecbch ch\u1ee9ng kho\u00e1n, \u0111i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 m\u1ed9t t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u1ea1t \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ea5t c\u1ea3 chi ph\u00ed giao d\u1ecbch, t\u1eeb thu\u1ebf, hoa h\u1ed3ng \u0111\u1ebfn ph\u00ed qu\u1ea3n l\u00fd.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111i\u1ec3m h\u00f2a v\u1ed1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng m\u1ee9c doanh thu t\u1ed1i thi\u1ec3u c\u1ea7n \u0111\u1ea1t \u0111\u1ec3 kh\u00f4ng ch\u1ecbu l\u1ed7. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c trong kinh doanh v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

<\/a>\u0110i\u1ec3m ho\u00e0 v\u1ed1n g\u1ed3m m\u1ea5y th\u00e0nh ph\u1ea7n?<\/strong><\/h2>\n\n\n\n

V\u1ec1 c\u01a1 b\u1ea3n, \u0111i\u1ec3m ho\u00e0 v\u1ed1n s\u1ebd c\u00f3 2 th\u00e0nh ph\u1ea7n ch\u00ednh: chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. M\u1ed7i lo\u1ea1i chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 c\u1ee5 th\u1ec3 trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7.<\/p>\n\n\n\n

<\/a>1. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed Costs)<\/strong><\/h3>\n\n\n\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i, d\u00f9 doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t hay kh\u00f4ng. \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh sau khi quy\u1ebft \u0111\u1ecbnh b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh. Th\u00f4ng th\u01b0\u1eddng, kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng. V\u00ed d\u1ee5, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m: l\u00e3i vay, thu\u1ebf, ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng, ti\u1ec1n l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed \u0111i\u1ec7n n\u0103ng.<\/p>\n\n\n\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh: d\u00f9 doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m hay kh\u00f4ng s\u1ea3n xu\u1ea5t g\u00ec, c\u00e1c chi ph\u00ed n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c chi tr\u1ea3. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u1ea1o \u00e1p l\u1ef1c t\u00e0i ch\u00ednh l\u00ean doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 trong giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p ho\u1eb7c khi doanh s\u1ed1 ch\u01b0a \u0111\u1ea1t k\u1ef3 v\u1ecdng.<\/p>\n\n\n

\n
\"thanh-phan-chinh-cua-diem-hoa-von\"
Th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

<\/a>2. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable Costs)<\/strong><\/h3>\n\n\n\n

Kh\u00e1c v\u1edbi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i t\u0103ng ho\u1eb7c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng. Nh\u1eefng chi ph\u00ed n\u00e0y bao g\u1ed3m: chi ph\u00ed nguy\u00ean li\u1ec7u, bao b\u00ec, nhi\u00ean li\u1ec7u v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n

N\u1ebfu doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nhi\u1ec1u, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u0169ng t\u0103ng l\u00ean v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. V\u00ec v\u1eady, lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c quy\u1ebft \u0111\u1ecbnh m\u1ee9c gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c \u0111i\u1ec3m h\u00f2a v\u1ed1n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

<\/a>Vai tr\u00f2 c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n

Kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh, \u0111i\u1ec3m ho\u00e0 v\u1ed1n c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 vai tr\u00f2 n\u1ed5i b\u1eadt c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n.<\/p>\n\n\n\n

<\/a>1. X\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu t\u1ed1i thi\u1ec3u<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n gi\u00fap doanh nghi\u1ec7p bi\u1ebft ch\u00ednh x\u00e1c c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c bao nhi\u00eau doanh thu \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed, t\u1eeb \u0111\u00f3 tr\u00e1nh t\u00ecnh tr\u1ea1ng thua l\u1ed7. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi, gi\u00fap h\u1ecd t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ng\u1eafn h\u1ea1n tr\u01b0\u1edbc khi m\u1edf r\u1ed9ng quy m\u00f4.<\/p>\n\n\n\n

<\/a>2. H\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\n

Th\u00f4ng qua \u0111i\u1ec3m h\u00f2a v\u1ed1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch chi ti\u1ebft v\u1ec1 ng\u00e2n s\u00e1ch, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed. Vi\u1ec7c hi\u1ec3u r\u00f5 m\u1ee9c s\u1ea3n xu\u1ea5t t\u1ed1i thi\u1ec3u gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng.<\/p>\n\n\n\n

<\/a>3. \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 chi\u1ebfn l\u01b0\u1ee3c kinh doanh<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 th\u01b0\u1edbc \u0111o quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00e1 c\u1ea3 v\u00e0 s\u1ea3n xu\u1ea5t. N\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t qua \u0111i\u1ec3m h\u00f2a v\u1ed1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 tin r\u1eb1ng chi\u1ebfn l\u01b0\u1ee3c hi\u1ec7n t\u1ea1i \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ed1t. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao h\u01a1n.<\/p>\n\n\n

\n
\"vai-tro-cua-diem-hoa-von-doi-voi-doanh-nghiep\"
Vai tr\u00f2 c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

<\/a>4. H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0<\/strong><\/h3>\n\n\n\n

Tr\u01b0\u1edbc khi m\u1edf r\u1ed9ng quy m\u00f4 hay ra m\u1eaft s\u1ea3n ph\u1ea9m m\u1edbi<\/a>, \u0111i\u1ec3m h\u00f2a v\u1ed1n gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n m\u1ee9c doanh thu c\u1ea7n \u0111\u1ea1t \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed \u0111\u1ea7u t\u01b0. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t, h\u1ea1n ch\u1ebf r\u1ee7i ro.<\/p>\n\n\n\n

<\/a>5. Ph\u00e2n t\u00edch v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ra c\u00e1ch t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed s\u1ea3n xu\u1ea5t. Kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng l\u1ee3i nhu\u1eadn, \u0111i\u1ec3m ho\u00e0 v\u1ed1n c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 gi\u00fap doanh nghi\u1ec7p mang l\u1ea1i l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

<\/a>4 \u0111i\u1ec3m h\u1ea1n ch\u1ebf c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/strong><\/h2>\n\n\n\n

D\u00f9 \u0111i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o ch\u1ec9 s\u1ed1 n\u00e0y c\u0169ng chu\u1ea9n x\u00e1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 \u0111i\u1ec3m h\u1ea1n ch\u1ebf c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc.<\/p>\n\n\n\n

<\/a>1. Ph\u00e2n lo\u1ea1i chi ph\u00ed kh\u00f4ng ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n th\u01b0\u1eddng d\u1ef1a v\u00e0o gi\u1ea3 \u0111\u1ecbnh khi chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e2n chia r\u00f5 r\u00e0ng th\u00e0nh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u lo\u1ea1i chi ph\u00ed mang t\u00ednh ch\u1ea5t h\u1ed7n h\u1ee3p (semi-variable<\/strong>), v\u1eeba c\u00f3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh, v\u1eeba c\u00f3 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m \u0111\u1ed9 ch\u00ednh x\u00e1c khi t\u00ednh to\u00e1n ho\u1eb7c d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t\/doanh thu c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n

<\/a>2. Gi\u1ea3 \u0111\u1ecbnh chi ph\u00ed v\u00e0 gi\u00e1 b\u00e1n kh\u00f4ng thay \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n

M\u1ed9t h\u1ea1n ch\u1ebf l\u1edbn kh\u00e1c l\u00e0 \u0111i\u1ec3m h\u00f2a v\u1ed1n gi\u1ea3 \u0111\u1ecbnh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb v\u00e0 t\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh lu\u00f4n c\u1ed1 \u0111\u1ecbnh. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, gi\u00e1 b\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i do c\u1ea1nh tranh, nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng ho\u1eb7c l\u1ea1m ph\u00e1t; Trong khi \u0111\u00f3, chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 s\u1ea3n xu\u1ea5t th\u01b0\u1eddng xuy\u00ean bi\u1ebfn \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch h\u00f2a v\u1ed1n kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 th\u1ef1c t\u1ebf kinh doanh.<\/p>\n\n\n

\n
\"cac-diem-han-che-cua-diem-hoa-von\"
C\u00e1c \u0111i\u1ec3m h\u1ea1n ch\u1ebf c\u1ee7a \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

<\/a>3. Kh\u00f4ng t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 ngo\u00e0i t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh nh\u01b0 c\u1ea1nh tranh th\u1ecb tr\u01b0\u1eddng, m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng hay ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kh\u00f4ng to\u00e0n di\u1ec7n. V\u00ed d\u1ee5, d\u00f9 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec3m h\u00f2a v\u1ed1n, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 th\u1ea5t b\u1ea1i n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng ho\u1eb7c kh\u00f4ng duy tr\u00ec \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/p>\n\n\n\n

<\/a>4. Kh\u00f3 \u00e1p d\u1ee5ng trong \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i quy m\u00f4<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec3m h\u00f2a v\u1ed1n gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t ph\u1ea1m vi s\u1ea3n xu\u1ea5t c\u1ed1 \u0111\u1ecbnh (relevant range<\/strong>). Tuy nhi\u00ean, khi quy m\u00f4 s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i, c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u01b0 thu\u00ea m\u1eb7t b\u1eb1ng, m\u00e1y m\u00f3c ho\u1eb7c nh\u00e2n s\u1ef1 c\u0169ng thay \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y khi\u1ebfn cho k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n \u0111i\u1ec3m h\u00f2a v\u1ed1n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p n\u1ebfu doanh nghi\u1ec7p m\u1edf r\u1ed9ng ho\u1eb7c thu h\u1eb9p quy m\u00f4.<\/p>\n\n\n\n

<\/a>C\u00e1ch t\u00ednh \u0111i\u1ec3m ho\u00e0 v\u1ed1n chu\u1ea9n cho doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n

C\u00e1ch t\u00ednh \u0111i\u1ec3m ho\u00e0 v\u1ed1n \u0111\u01b0\u1ee3c chia th\u00e0nh 2 tr\u01b0\u1eddng h\u1ee3p: kinh doanh s\u1ea3n ph\u1ea9m v\u00e0 kinh doanh nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m. C\u00f4ng th\u1ee9c t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau.<\/p>\n\n\n\n

<\/a>C\u00e1ch t\u00ednh \u0111i\u1ec3m ho\u00e0 v\u1ed1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh 1 lo\u1ea1i s\u1ea3n ph\u1ea9m<\/strong><\/h3>\n\n\n\n

BEP = FC \/ (S – VC)<\/strong><\/p>\n\n\n\n