Li ni u

Chi ph - nhng nhn t nh hng n chi ph lun l mt vn quan trng cho bt k mt doanh nghip no, m bo c hot ng kinh doanh mt cch c hiu qu th phi ph cn phi c quan tm ng mc v gim st thng xuyn. Bi rng mc tiu ca mi doanh nghip trong bt k thi i no l ti a ho li nhun hoc cc tiu ho chi ph. T vic tm hiu v phn tch chi ph ca doanh nghip thay i nh th no qua cc nm, xem xt n c tun theo quy lut no? Nhng nhn t no c nh hng n s thay i ca chi ph v cui cng l c th m hnh ho c n hay khng? Vic m hnh ho s gip chng ta bit c nhng nhn t no c nh hng thc s v mc nh hng ca chng. Nhng cu hi trn s c tr li trong bo co ny vi s tr gip ca phn mm Eviews. Ngn hng l mt t chc ti chnh quan trng nht ca nn kinh t. Ngn hng bao gm nhiu loi tu thuc vo s pht trin ca nn kinh t ni chung v h thng ti chnh ni ring, trong ngn hng thng mi thng chim t trng ln nht v qui m ti sn, th phn v s lng cc ngn hng. L mt trong nhng mt xch quan trng ca bt k mt nn kinh t no, trung gian ti chnh, mt nhn vt khng th thiu trong nn kinh t quc dn. Ngn hng cng l mt doanh nghip, mt doanh nghip c bit, nn mc tiu ngn hng lun theo ui cng l cc i ho li nhun, hay ti thiu ho chi ph. Xut pht t mc tiu trn, nn khi c to iu kin thc tp ti ngn hng Cng thng Hon Kim em c tng mun thnh lp m hnh chi ph ca ngn hng, c lng m hnh nh s tr gip ca phn mm Eviews. xy dng m hnh chi ph cho ngn hng phi da trn m hnh chi ph ca cc doanh nghip kinh doanh, hay chnh l l thuyt v hm chi ph. Tuy nhin chi

ph ca ngn hng y khc vi m hnh chi ph ca cc doanh nghip, do i tng kinh doanh ca n l tin t v cc chng t c gi nn n s pht sinh cc chi ph khc so vi chi ph thng thng ca cc doanh nghip. Chuyn thc tp tt nghip c trnh by qua hai chng: Chng 1: Ngn hng cng thng v chi ph hot ng ca ngn hng Chng 2: Ngn hng CTHK - ng dng m hnh chi ph ngn hng vi s tr gip ca phn mm Eviews Em xin chn thnh cm n Ph gio s - Tin s Nguyn Quang Dong v cc thy c trong khoa Ton kinh t tn tnh gip em hon thin ti ny. Em cng xin chn thnh cm n cc c ch trong ban lnh o Ngn hng Cng thng Hon Kim Phng k ton ti chnh to iu kin thun li cho em trong cng vic ti ngn hng v hon thnh chuyn tt nghip ny.

Chng 1: NGN HNG V CHI PH HOT NG CA NGN HNG

I. KHI NIM, CHC NNG V NHIN V CH YU CA NGN HNG 1. Khi nim v ngn hng 1.1. Khi nim Ngn hng l cc t chc ti chnh cung cp mt danh mc cc dch v ti chnh a dng nht c bit l tn dng, tit kim, dch v thanh ton v thc hin nhiu chc nng ti chnh nht so vi bt k mt t chc kinh doanh no trong nn kinh t. Ngn hng l mt trong cc t chc ti chnh quan trng nht ca nn kinh t. Ngn hng bao gm nhiu loi ty thuc vo s pht trin ca nn kinh t ni chung v h thng ti chnh ni ring, trong cc ngn hng thng mi thng chim t trng ln nht v tng quy m ti sn, th phn v s lng ngn hng. Lut t chc tn dng ca nh nc Cng ho X hi Ch ngha Vit Nam ghi: Hot ng ca ngn hng l hot ng kinh doanh tin t v dch v ngn hng vi ni dung thng xuyn l nhn tin gi v s dng s tin ny cp tn dng v cung ng cc dch v thanh ton. Nh vy, Ngn hng thng mi l mt doanh nghip kinh doanh trn lnh vc tin t thng qua cc nghip v huy ng cc ngun cho vay, u t v thc hin cc nghip v ti chnh khc.

1.2. Lch s hnh thnh v pht trin Lch s hnh thnh v pht trin ca ngn hng gn lin vi s pht trin ca nn sn xut hng ha. Qu trnh pht trin kinh t l iu kin i hi s pht trin ca ngn hng; n lt mnh s pht trin ca h thng ngn hng tr thnh ng lc thc y pht trin kinh t. Ngn hng c ra i t rt lu, hnh thc u tin ca ngn hng l ngn hng ca cc th vng hoc ngn hng ca nhng k cho vay nng li. Hnh thc cho vay ch yu l cho vay thu chi - tc l cho php khch hng chi nhiu hn s tin gi ti ngn hng, mt hnh thc cho vay cha ng nhiu ri ro. V chnh v th, thc trng ny y nhiu ngn hng n ch mt kh nng thanh ton v ph sn, gy kh khn cho cc hot ng thanh ton, nh hng ti hot ng bun bn. Hn na li sut cao nn nhng nh bun khng th s dng ngun vay ny. Trc tnh hnh ny nhiu nh bun gp vn lp thnh ngn hng, vi chc nng ch yu l ti tr ngn hn v thanh ton h... Ngn hng ny c gi l ngn hng thng mi. Sau ny s ph sn ca cc ngn hng thng mi gy tn tht cho ngi gi tin l nguyn nhn dn n hnh thnh ngn hng tin gi... V ngn hng Trung ng ra i vi chc nng iu tit h thng ngn hng v nn kinh t. Qu trnh pht trin ca ngn hng ang to ra mi lin h cht ch, s ph thuc ln nhau ngy cng ln gia chng. Cc hot ng ngn hng xuyn quc gia v ang thc y hnh thnh cc hip hi, cc t chc lin kt cc ngn hng nhm to ra cc chnh sch chung, hoc tng thch kim sot chung, kt ni v to s thng nht trong iu hnh v vn hnh h thng ngn hng trong mi quc gia, khu vc v quc t.

Lch s hnh thnh v pht trin ca cc ngn hng cng chng kin nhiu khng hong v hong lon ngn hng trong mi quc gia, khu vc v th gii, gy tn tht rt ln cho nn kinh t v mt n nh chnh tr. C th ni, cc v sp ngn hng cng l mt khu tt yu trong tin trnh pht trin ca ngn hng. Cc nh qun l v ang khng ngng ci tin chnh sch qun l hn ch s sp v mi ng cho s pht trin ca h thng ngn hng. 2. Chc nng ca ngn hng 2.1. Trung gian ti chnh Ngn hng l mt t chc trung gian ti chnh vi hot ng ch yu l chuyn tin tit kim thnh tin u t, i hi s tip xc vi hai loi c nhn v t chc trong nn kinh t. Cc c nhn v t chc tm thi thm ht chi tiu, tc l chi tiu cho tiu dng v u t vt qu thu nhp v v th h l nhng ngi cn b sung vn. Cc c nhn v t chc thng d trong chi tiu, tc l thu nhp hin ti ca h ln hn cc khon chi tiu cho hng ho v dch v v do vy h c tin tit kim. Vn trn i hi phi hnh thnh mt t chc ng ra l trung gian ti chnh l ngn hng. Ngn hng s nhn tin gi ca cc t chc, c nhn hay cc doanh nghip ang cn ngun vn kinh doanh. Trung gian ti chnh ny c th hot ng hiu qu khi n gnh chu ri ro v s dng cc k thut nghip v hn ch, phn tn ri ro v gim chi ph giao dch. 2.2. To phng tin thanh ton Khi ngn hng cho vay, s d trn ti khon tin gi thanh ton ca khch hng tng ln, khch hng c th mua hng ho hoc dch v. Do , bng vic cho vay (hay to tn dng) cc ngn hng to ra phng tin thanh ton.

2.3. Trung gian thanh ton Ngn hng tr thnh trung gian thanh ton ln nht hin nay hu ht tt c cc quc gia trn th gii. Thay v khch hng, ngn hng thc hin thanh ton gi tr hng ho dch v. thanh ton nhanh chng thun tin v tit kim chi ph, ngn hng a ra cho khch hng nhiu hnh thc thanh ton bng sc, u nhim chi, cc loi th... cung cp mng li thanh ton in t, kt ni cc qu v cung cp tin giy khi khch hng cn. Cc ngn hng cn thc hin thanh ton b tr vi nhau thng qua ngn hng Trung ng hoc thng qua cc trung tm thanh ton. Cng ngh thanh ton qua ngn hng cng t hiu qu cao khi quy m s dng cng ngh cng c m rng. II. TN DNG - HOT NG CH YU CA NGN HNG 1. Tn dng v phn tch tn dng ca ngn hng 1.1. Khi nim tn dng Hot ng tn dng l mt trong nhng hot ng chnh ca ngn hng thng mi, mt hot ng rt phc tp v cha ng nhiu ri ro. N l hot ng quan trng nht ca ngn hng ni ring v ca cc trung gian ti chnh ni chung, chim t trng cao nht trong tng ti sn, to thu nhp t li ln nht. Tn dng l hot ng ti tr ca ngn hng cho khch hng (cn c gi l tn dng ngn hng). Tt c cc l do trn cho thy rng tn dng l mt hot ng cung cp dch v cho vay, theo ngha n gin, ca ngn hng cho khch hng. Khch hng y l cc c nhn, cc t chc, cc doanh nghip... Khi ngn hng cung cp tn dng cho khch hng, ngn hng thng xem xt n cc vn nh: nhn t con ngi v qun l, tnh trng hay kh nng ti chnh ca khch hng, kh nng tr n, m bo tn dng, mc

ch vay. l nhng vn rt c bn trc khi tin hnh hot ng cho vay. Ni n tn dng, ngn hng s xem xt vn kh nng ti chnh ca khch hng vay. y l vn quan trng v n tc ng trc tip n quyt nh cho vay. Mi ngi vay phi c vn t c ln m bo cho ngn hng c th thu hi vn ca mnh thng qua vic bn ti sn. Nu vic hon tr tin vay bng hin vt khng tr n mn vay theo d tnh th ngi vay s km hp dn i vi ngn hng. Tuy nhin kh khn ch xut hin trong vic tr n, ngn hng mun m bo bng vn t c tng xng trong ti sn ca ngi vay trong trng hp khng tr n c. Ngn hng phn tch tnh hnh ti chnh ca doanh nghip bng cch xem xt bng tng kt ti sn. Trong vn t c ca doanh nghip chnh l nhn t quan trng nhm b p cho nhng ri ro trong hot ng kinh doanh ca doanh nghip. Vic tng vn t c l mt biu hin ca s tin b v ti chnh ca doanh nghip. Mt mc tng v vn t c ca doanh nghip c th t c bng ba cch c bn sau: Li nhun ca doanh nghip c gi li khng chia, tng gi tr ti sn bng qu tng hoc tha k, bn c phn hay gp thm vn t cc i tc. Vn t c l thc o tt nht v hin trng sc vc ca mt doanh nghip v cam kt ca ch doanh nghip. Thm vo , vn gp phn khng nh vo quyt nh ca ngn hng, l kh nng tr n ca doanh nghip i vay. L do n gin l: s khc nhau c bn gia mt khon cho vay tt v mt khon cho vay km cht lng c th hin trc ht vic hon tr khon vay. Nu mt khon vay c tr c gc ln li ng hn, mc d c th gp kh khn, th i vi ngn hng khon vay vn c nh gi l khon vay tt. V vy, s nh gi chnh xc ca ngn hng v nng lc tr n ca ngi vay cng quan trng nh s nh gi v tnh cch nng lc qun l

ca ngi vay. Thng th ngn hng xem xt h s hot ng sn xut kinh doanh trc y ca doanh nghip, ch yu l bo co thu nhp hng nm. Thm vo , ngn hng nghin cu n thc hin trong tng lai di hnh thc d ton lung tin. Thng tin t bo co thu nhp a ra mt bc tranh v kh nng to thu nhp trong qu kh ca doanh nghip, v nh cung cp mt c s vng chc tng i cho d ton thu nhp, chi ph v tr n trong tng lai ca doanh nghip. Ni n quyt nh ca ngn hng khng th khng ni n vn bo m tn dng. nh ch ti chnh l mt trung gian ti chnh khng cho vay tin ca bn thn mnh, m l i vay cho vay, nn trch nhim hng u l bo v li ch ca ngi gi tin. Mc d phn ln cc ngn hng u d tnh trc cc ri ro c th c, nhng ri ro ny phi c kim sot mt cch cht ch bo v s tin gi ca khch hng. Chnh v vy, s an ton l mt vn cn xem xt trc tn i vi mi khon vay. Do , mt ngn hng thng s vay trn c s c m bo gim thiu ri ro. Mt chi tit cui cng c bn lun y l mc ch vay. Mc ch vay c nh hng ln ti cht lng ca khon vay. Hu nh bt k mt ngn hng no cng thch cp mt khon tn dng ng n. Ngn hng s xem xt mc ch vay bng cch xp loi cc yu cu vay thnh: cc nhu cu thit yu, nhu cu v mong mun. Cc nhu cu thit yu l nhng th cn thit nh chi ph hot ng, hng d tr, nguyn vt liu, sa cha v thu. Quyn u tin trc ht phi dnh cho vic ti tr cc nhu cu thit yu v cc nhu cu ca ngi vay, nu mun vic kinh doanh hot ng c thc hin ht cng sut. Trong nhiu trng hp, iu ny c ngha l phi gii hn hoc hon ti tr cho cc nhu cu mong mun. Thng th ngn hng phi gip doanh nghip lp cc quyn u tin, iu i hi s t vn ng k gip doanh nghip trnh khi

vic vay vt qu mc cho nhng nhu cu khng cn thit. Mc ch khon vay phi c phn tch v hiu qu i vi kh nng sinh li ca doanh nghip. Liu khon vay c ti tr cho s m rng mnh m hay hot ng c hiu qu hn t tng li nhun, hay n s gy ra thm mt gnh nng v n nn m khng to ra mt cht li nhun no? V ngha, mt khon vay ng s gip doanh nghip tng thu nhp mc cao ng k so vi chi ph tr li vay. Hn na mc ch ca mt khon vay nh hng khng ch ti li nhun m cn c tnh hnh ti chnh ca ton b doanh nghip. 1.2. Phn tch tn dng Tn dng l hot ng sinh li ln nht song ri ro cao nht cho ngn hng thng mi. Ri ro ny, c rt nhiu nguyn nhn, u c th gy ra tn tht, lm gim thu nhp ca ngn hng. C nhiu khon ti tr m tn tht c th chim phn ln vn ch, y ngn hng n ch ph sn. Do vy, cc ngn hng phi cn nhc k lng, c lng kh nng ri ro v sinh li khi quyt nh ti tr. chnh l qu trnh phn tch ri ro tn dng Quan h tn dng phn ln c xc lp thng qua phn tch tn dng vi trng tm l xc nh kh nng v mun ca ngi nhn tn dng trong vic hon tr ng hn. Do mc tiu ca phn tch tn dng l xc nh ri ro v bin php hn ch ri ro. 2. Cc loi hnh tn dng trong ngn hng Xt v tn dng ngn hng, ta thy c nhiu loi tn dng c a ra p nhu cu ca cc doanh nghip. Ta c th k ra mt s loi hnh tn dng nh sau: Th nht, tn dng vn lu ng ngn: l loi tn dng lun da trn c s di mt nm, ti tr cho s tng trng tng k v hng ho d

tr v cc khon phi thu, hoc trang tri mt nhu cu ngn hn v tin mt cho sn xut, thanh ton. Loi tn dng ny thng s c thanh ton bng vic bn hng, d tr v thu cc khon phi thu. Th hai, tn dng vn c nh: l mt khon vay mua ti sn c nh nh thit b, c, bt ng sn, phng tin giao thng v trong mt s trng hp, nh ca hoc nhng ci to nng cp bt ng sn. Mt khon vay c thi hn c th c lp trong thi gian t 1-10 nm, da vo thi gian khu hao ti sn c hnh thnh bng vn vay v thng c bo m bng quyn c hng cc ti sn . Th ba, tn dng lun chuyn dnh cho cc khon phi tr hoc hng ho d tr: loi tn dng ny thng khng c k hoch tr n u n. Cc khon n i t giy nh thu cc khon phi thu theo khon vay, s gii ngn mi c thc hin khi bn hoc mua hng d tr. S cho vay ln nht lun c xc nh bng cch da trn s hng ho d tr hoc s phi thu trn s sch ca ngi vay vo mt ngy nht nh. Th t, tn dng d phng: l mt khon vay s dng trc khi bn mt ti sn trc khi thc hin ti ti tr. Loi tn dng ny lun l ngn hn, mc d nhiu khi thi hn di khong vi nm v xo mt ngun tr n c xc nh mt cch r rng cc khon thu bn hng hoc ti ti tr. Mt khon vay xy dng, ti tr thanh ton nh k cho ch thu xy dng trong mt d n xy dng v c thanh ton bng khon thu t vic ti tr cm c lu di theo vic hon thnh d n l mt dng tn dng tm thi. Th nm, tn dng vn hot ng di hn: l loi tn dng m phn ln ngn hng tin hnh lin tc, mc d n thng khng c hiu ng bn cht. Mt khon vay thuc loi ny tr nn rt ging vi vn kinh doanh v ni chung phi c tr t li nhun trong mt thi gian. Loi tn dng ny ri ro c th tng i cao, v vic tr n da vo cc

khon thu nhp c to ra trong mt thi gian di trong vi nm. Nhn chung, mt yu cu vay thuc loi ny cho thy tnh trng vn t c ca doanh nghip tng i yu hoc doanh nghip ang pht trin nhanh. III. CHI PH CHI PH CA NGN HNG 1. Khi nim chi ph 1.1. Chi ph sn sut kinh doanh ni chung Chi ph cho sn xut kinh doanh l biu hin bng tin ca ton b cc hao ph v lao ng sng v lao ng vt ho m doanh nghip b ra c lin quan n hot ng sn xut kinh doanh mt thi k nht nh (thng, qu, nm). Hay ni khc i, chi ph sn xut kinh doanh l biu hin bng tin ca ton b hao ph m doanh nghip phi tiu dng trong k thc hin qu trnh sn xut v tiu th sn phm. ng trn gc ngn hng, chi ph l biu hin bng tin ca ton b hao ph m ngn hng phi b ra trong k thc hin qu trnh kinh doanh ca mnh. 1.2. Phn loi chi ph ngn hng Ch ph cho ngn hng bao gm: chi ph li v chi ph khng li. Chi ph li gm c: chi ph tr tin gi, tr li tin vay, tr li pht hnh chng t c gi, chi tr li trong h thng... Chi ph khng li gm c: chi ph cho cn b cng nhn vin, chi ph v ti sn, chi ph np thu GTGT. chi ph bo ton vn v d phng bo him tin gi, chi ph khc trong h thng Tm li ch ph ca ngn hng bao gm nhng chi ph c bn sau: Chi ph giao dch: chi tr li cho dn c v cc t chc tn dng Chi ph cho ti sn: chi mua ti sn c nh v cc ti sn khc phc v cho hot ng ca ngn hng.

Chi ph cho tin lng : chi tr lng cng nhn vin chc ca ngn hng Chi ph khc: cc chi ph khc pht sinh trong cc hot ng ca ngn hng 2. Cc nhn t nh hng n chi ph ca ngn hng 2.1. Li xut i vay Trong tng chi ph ca ngn hng th chi ph cho hot ng huy ng vn chim t trng ln nht. Chi ph ny c th l chi ph tr li cho cc h gia nh v cc t chc tn dng khc. V vy, mt nhn t nh hng ti chi ph ny l li sut i vay ca ngn hng thng mi. Khi li sut i vay tng dn n khon tin chi tr ca ngn hng i vi cc t chc gi tin v cc t chc tn dng khc tng, iu ny lm tng chi ph giao dch ca ngn hng. 2.2. Tnh thanh khon ca ngn hng Khi ngn hng km trong kh nng thanh khon (lng tin mt trong kt khng thanh ton cho khch hng, khng chi tr li cho khch hng...) cng c th lm pht sinh chi ph v lm tng chi ph giao dch ca ngn hng. Khi ngn hng b ri vo tnh trng ny, vic huy ng thm vn trn th trng lin ngn hng, i vay cc t chc tn dng khc l iu kin bt buc nu mun duy tr s tn ti cng nh uy tn ca ngn hng khng b gim st. Vic huy ng vn trong trng hp ny ngn hng s phi tr mt khon tin rt cao v li sut cho cc mn vay ny thng rt cao. Tnh thanh khon mt phn c th hin s d tin mt ti ngn hng v cc my ATM.V vy, tnh thanh khon ca ngn hng cng c th nh hng ti chi ph ca ngn hng.

2.3. Chnh sch ca ngn hng Nh nc Cc quyt nh ca ngn hng Trung ng l mt nhn t nh hng ln n ngn hng thng mi. Ngn hng Trung ng thng dng chnh sch li sut iu chnh hot ng nn kinh t, trong c ngn hng thng mi. Chnh sch ny nh hng n li sut cn bng trn th trng. S tc ng ca ngn hng Trung ng n s cn bng li sut trn th trng c th nh hng n chi ph ca ngn hng. 2.4. Cc nhn t khc nh hng ti chi ph ca ngn hng Lng tin cho vay Mt chi ph khng li trong hot ng ca ca ngn hng l chi ph cho cc qu d phng v cc ri ro trong hot ng cho vay ca ngn hng. Bn cnh vic tng li nhun t vic cho vay thu c cc khon li, nhng n cng pht sinh nhng ri ro c th dn n nhng thit hi v c khi l s ph sn ca ngn hng. V khi cc khon cho vay tng thm th ngn hng phi lm vic thn trng hn, biu hin ch l ngn hng s phi tng chi ph bo qun vn v d phng bo him tin gi v mt s chi ph khc sao cho vn m bo c hot ng kinh doanh khi mn vay trong tng lai do mt ri ro no c th nm trong din n kh i, hay c nguy c mt trng n gc. Hot ng u t ca ngn hng Khi ngn hng nhn lng tin gi t pha khch hng th s tin khng th nm mi trong kt st ca ngn hng mi, m s tin phi c x l mt cch hu hiu cng nhanh cng tt, sao cho n c th sinh ra s tin li nhiu nht c th, thi gian lu kho i vi loi hng ho c bit ny phi ngn nht c th. Hay ni mt cch chnh xc hn l ngn hng s gi khon tin vo mt ngn hng khc, hoc c th cho

vay, u t vo cc danh mc u t c li...Khi u t tng thm, th vn chi tr li cho khch hng gi tin s c thc hin d dng hn bi l do li sut chi tr cho tin gi bao gi cng b hn li sut mang li t 20 20u t. Do vy, vic tng u t c th lm gim chi ph ca ngn hng. Mt khc, n cng c th pht sinh nhng ri ro tim tng lm tng chi ph ca ngn hng. Nhng thng th ngn hng s thn trng trong vic u t thu c hiu qu cao nht. VI. M HNH CHI PH CHO NGN HNG THNG MI 1. Bi ton chung ca cc cng ty Bi ton chung ca cng ty, l bi ton cc i li nhun vi rng buc v cng ngh cho trc. Li nhun bng doanh thu tr chi ph; doanh thu l mc u ra nhn vi gi ca u ra; chi ph l tng trn tt c cc u vo ca mc u vo nhn vi tin cng ca mi u vo. Trong l thuyt tn c in, cng ngh c biu din bng hm sn xut, mt mi quan h k thut trn c s nhng xem xt vt l hoc cng ngh ch u ra (cc i) c th t c i vi cc t hp khc nhau ca tt c cc yu t sn xut u vo c th c. Trong trng hp mt cng ty sn xut mt u ra n l t hai u vo, hm sn xut c th l: Y= f(x1,x2) (1) Trong y l mc cc i c th ca u ra, cn x1 v x2 l cc mc ca u vo v hm f l hm c gi nh l kh vi lin tc, do c cc o hm ring lin tc. Hm sn xut ny ch ra mc u ra y gn vi mt t hp bt k ca cc u vo (x1,x2).

Bi ton ca cng ty trong trng hp mt u ra v hai u vo c th pht biu nh bi ton chn u ra v cc u vo cc i li nhun: = py- w1x1- w2x2 Vi rng buc y = f(x1,x2) Trong (2)

l li nhun, bng doanh thu (py) tr chi ph (w1x1+

w2x2), p l gi ca u ra w1 v w2 l gi ca u vo. Khi rng buc hm sn xut c th vo biu thc li nhun, bi ton ny c th pht biu nh bi ton khng c rng buc: =p.f(x1,x2)- w1x1- w2x2 (3)

Trong trng hp cnh tranh hon ho, khi tt c ba gi tr p, w 1 v w2 l nhng tham s cho trc c xc nh trong cc th trng sn phm v th trng yu t tng ng, cc iu kin cn i vi cc i l: (4) (5) Cc iu kin ny i hi rng: (6) y cc o hm ring ca cc sn phm cn bin MPj, c nh ngha xp x trong trng hp ri rc l lng tng trong u ra trn mt n v tng trong u vo khi u vo kia c gi c nh. Cc iu kin ny pht biu rng sn phm bin ca mi u vo phi bng gi u vo thc ca n, tc l gi u vo chia cho gi u ra. Hai iu kin sn phm cn bin trong (6) cng vi hm sn xut trong (1) to thnh h ba phng trnh ng thi, xc nh u ra cc i li nhun y v cc u vo x1 v x2.

Hai iu kin trong (6) cho bit t l ca cc sn phm bin phi bng t l cc gi u vo: (7) y MRTSjk l t sut thay th k thut cn bin gia cc u vo j v k, c nh ngha l t s gia cc sn phm bin ca u vo. Trong trng hp hai u vo, (7) cho iu kin l MRTS12 bng w1/w2. Cn bng ca cng ty c th c ch ra bng hnh hc nh trong hnh a). Cc ng thng l cc ng ng ph, c nh ngha l qu tch ca cc t hp u vo (x1,x2) m i ph vi n chi ph C, tng chi tr cho c hai u vo, l hng s: C = (w1x1+ w2x2) = hng s (8) Ly vi phn ton phn ng nht thc ny ta c: w1dx1 + w2dx2 = 0 (9)

Do dc ca cc ng ng ph l t l ca cc tin cng: (10)

Mi mc (dng) ca hng s trong (10) xc nh mt ng ng ph, v mi ng ng ph c dc bng m ca t s gia gi ca cc u vo (hnh a) Cc ng cong trong hnh l cc ng ng lng, mi trong chng l qu tch ca cc t hp u vo m i xng vi chng u ra l c nh, ngha l cc ng mc ca hm sn xut nh ngha bi: Y = f(x1,x2) = hng s (11)

Mi ng cong tng ng vi mt hng s ring bit trong phng trnh. Ly vi phn ton phn (11) ta c: (12) Cho nn dc ca ng ng lng bt k ti mt im bt k c cho bi:

(13)

x2 Di m rng

MRTS12 = X2 A3 x2 = x2 y a) Cc di m rng i vi cng ty Nh vy, dc ca ng ng lng l m ca t sut thay th cn bin, ni chung n thay i khi u vo thay i nh ch ra bi s thay i dc ca mt ng ng lng bt k khi mt u vo c thay th cho mt u vo khc. Cn bng ca cng ty di hn khi c hai u vo c th thay i t do, xy ra ti im tip xc ca mt ng ng ph vi mt ng ng

lng. Ch ti mt im nh th, u ra t cc i vi mt chi ph cho trc. Mnh th nht suy t vic di chuyn dc theo mt ng ng ph bt k: nu ti mt im bt k, n ct mt ng ng lng th c th tng u ra m khng cn thm mt chi ph no - bng cch di chuyn v pha tip xc. Tng t, khi di chuyn dc theo mt ng ng lng bt k, nu ti mt im bt k n ct mt ng ng ph th c th gim chi ph trong khi gi u ra khng i - bng cch di chuyn v pha im tip xc. Qu tch ca cc tip im tip xc ca cc ng ng lng v cc ng ng ph l tp hp cc im cn bng c th c i vi cng ty; n c gi l di m rng. Cc im cn bng A1,A2,A3,A4,... c th c dc theo di m rng trong hnh a). chi ra ti mi im nh vy mt u ra y t ng ng lng v mc chi ph C t ng ng chi ph. Tp hp tt c cc cp c th c ca u ra v chi ph dc theo di m rng xc nh ng chi ph: C = C(y) (14)

Trong trng hp ny l ng tng chi ph di hn, v n biu th tng chi ph trong bi cnh di hn trong tt c cc yu t u vo c th thay i t do: C = (w1x1+ w2x2) (15)

Ta nh ngha mt ng chi ph ngn hn, s dng mt di m rng khc phn nh vic c nhng yu t bt k no c nh mt tm ngn hn. Mt v d khi di m rng nh ngha bi ng nm ngang ti x2, y u vo th hai l c nh ti mc ny v u vo th nht thay i t do. ng chi ph ngn hn nh ngha bi u ra v chi ph dc theo mt gi m rng nh vy Cs(y) phi tho mn. Cs(y) C(y) ti mi y (16)

V ti mi im ngoi cc im m i vi n hai di m rng ct nhau, trong ngn hn ko theo vic sn sinh mt mc ring ca u ra y vi chi ph cao hn. Cc ng chi ph trung bnh di hn v ngn hn c nh ngha nh sau: (17)

(18) Cc ng chi ph khc nhau gii thiu y c minh ho trong hnh b). th pha trn ch ra cc ng (tng) chi ph di hn v ngn hn, v th pha di ch ra cc ng chi ph trung bnh v chi ph bin tng ng di hn v ngn hn. Bi v tt c cc u vo c th thay i t do di hn, chi ph ti u ra l O l 0.

Cs(y) C(y) Ms ng tng CP M

FC

Is

0 C

Ys

YL

y P

Ys

YL

Hnh b). Cc ng chi ph v cc mc cn bng ca u ra C(0) = 0 (19)

Tuy nhin, ngn hn c mt s cc yu t c nh, v do s c mt chi ph no ti u ra 0 chi ph c nh ngha bi:

Cs(0) = FC>0

(20)

V d, nu Cs(y) biu th ng chi ph ngn hn tng ng vi di m rng ngn hn th FC = w2x2. C ng chi ph di hn ln ngn hn phi tng khi u ra tng v tho mn bt ng thc (16). Hai ng ny s tip xc nhau ti mc u ra tng ng vi im ct nhau ca gii m rng ngn hn v di hn (VD, y trong hnh a) cng c ch ra trong hnh b). Hnh dng ca cc ng chi ph phn nh nhng gi thit ng sau lin quan ti cng ngh - rng u tiu chi ph tng vi tc gim dn, tng ng vi s chuyn mn ho tng ln v phn cng lao ng, trong khi ti cc mc u ra cao hn chi ph tng vi tc tng dn, tng ng vi s khng kinh t v mt qun l trong doanh nghip ln. Cc th pha di ca hnh b) ch ra cc ng chi ph trung bnh v chi ph bin, v th nguyn ca c hai u l chi ph chia cho u ra, khc vi tng chi ph. V mt hnh hc, chi ph trung bnh l dc ca tia ni gc to v mt im trn ng tng chi ph, trong khi chi ph bin l dc ca chnh ng tng chi ph. Nh vy, chi ph trung bnh t cc tiu ti im tia ni tip xc vi ng cong - ti M v M s nn ti im ny chi ph bin v chi ph trung bnh bng nhau. Cc ng chi ph bin t cc mc cc tiu tng ng vi im un ca cc ng tng chi ph ti I v Is. Ti im y, m ti cc ng tng chi ph tip xc nhau, c hai ng chi ph trung bnh v c hai ng chi ph bin cho cc gi tr ng nht. Cn bng cnh tranh y ca cng ty cng c ch ra trong hnh b). Mt gi p cho trc ca sn phm c ch ra trong th pha di l ng nm ngang; n trong th di bi v p c th nguyn chi ph trn mt n v. Cn bng tm thy c ti mc u ra m i vi n

ng thng gi ct ng chi ph bin v chi ph bin ang tng - ti y s ngn hn l yL di hn. V (21)

Nn cc i li nhun t vic la chn u ra dn ti vic chn y sao cho: (22) Nh vy iu kin cp mt cc i li nhun l: P = Mc (y) iu kin cp hai l: (24) Do (25) Cc phng trnh (23) v (25) cho, cc iu kin l gi bng chi ph bin m ti chi ph bin ang tng, nh ti ys v yL trong hnh b). Khi cho u ra ti u (cc i li nhun), vic chn cc u vo c cho ti im m ng ng lng tng ng ct gii m rng thch hp trong hnh a). Cc u vo ti u tng ng l x1 v x2 m u ra c cho l: Y = f(x1,x2) (26) (23)

Cc u vo ti u ni chung ph thuc c tin cng ln gi u ra:

(27) H phng trnh ny c gi l h thng cc hm cu yu t. Chng cng c gi l cc hm cu dn xut bi v chng c dn xut t cu i vi cc sn phm sn xut ca cng ty . (28) y wj l gi ca u vo j. Nu gi u ra v tt c cc tin cng ngoi chnh u vo c gi c nh th ng cong thu c: (29) L hm cu yu t th j. Mc ti u ca u ra cng l mt hm ca cc gi u vo v gi u ra. Trong trng hp hai u vo th: (30) L hm cung u ra, trong trng hp n u vo l (31) Nu tt c cc gi yu t u vo c gi c nh, kt qu cho (32) L hm cung u ra C hai hm cu yu t ln hm cung u ra c xc nh trn c s cng ngh, m c biu th bng hm sn xut. Cc nh hng tnh tng i, khi c p dng vo cng ty, lin quan ti nh hng ca nhng thay i trong gi c ln cc hm cu yu t trong (28) v hm cung u ra trong (31). Cc iu kin cp 1 i vi cc i li nhun c th vit nh cc ng nht thc: (33) N cng vi cc ng nht thc

(34) (35) Xc nh cc u vo, u ra v li nhun cn bng. Ly vi phn cc iu kin ny theo cc gi u vo v gi cho ta cc kt qu tnh tng i. Mt tp hp quan trng ca cc kt qu cc iu kin i xng: (36) i vi cc u vo lm cc i li nhun th cc iu kin ny pht trin v cc u vo cc i ho li nhun, ngha l thay i trong cu yy t th j vi mt thay i trong gi u vo th k bng thay i trong cu yu t th k vi mt thay i trong gi u vo th j (ngha l cc nh hng cho ca cc gi u vo ln cc u vo l i xng). Vi j # k, cc u vo j v k thay th nu o hm ring ny m. Mt tp hp cc kt qu khc l cc iu kin du i vi cc u vo v u ra cc i li nhun. (37) , vi mt vi j no (39) , vi mt vi j no (40) (38) l dng v chng b sung nu

Cc iu kin ny tng t vi cc iu kin m ca nhng nh hng thay th ring trong l thuyt tiu dng. iu kin (37) l iu kin ng cu i vi cc yu t c dc m, khng c cc yu t

Diffen c th so snh vi hng ho Giffen trong l thuyt v h gia nh. iu kin (39) l iu kin m trong ng cung u ra tng. dc dng ca ng cung cng c th minh ha bng hnh hc trong hnh b) Tng p s lm tng c ys ln yL, v im ti u di chuyn ln theo ng chi ph bin. Thc t, ng chi ph bin di hn pha trn chi ph trung bnh l ng cung di hn, trong khi ng chi ph bin ngn hn pha trn chi ph bin i trung bnh l ng cung ngn hn vi chi ph bin i trung bnh . Ngoi ra: (41) u vo m i vi n tho mn iu kin: <0 (42)

c gi l u vo th cp. Nh vy, i vi th cp th cu gim khi gi u ra (v v th c u ra) tng, hoc tng ng, i vi n u ra tng khi gi yu t tng. Do (38) v (40) khng phi tt c cc u vo u c th l th cp. Mt tp hp khc suy ra t tnh thun nht ca cc phng trnh cu yu t v hm cung u ra. Vic nng gi v gi yu t ln mt tha s , t t ln ln . Nhng cc i y >0, lm nng li nhun nu >0.

l tng ng vi cc i

Nh vy, cc nghim i vi cu yu t v cung u ra lm cc i li nhun l bt bin vi mt thay i nh vy (ngha l, chng l thun nht bc 0 theo tt c cc gi nhn t): Hm cu: xj Hm cung: y =y mi >0 (44) = xj mi j, mi >0 (43)

inh l Euler i vi cc hm thun nht khi cho bit (45) (46) y l cc iu kin thun nht. Chng c th c biu din di dng co gin nh sau: (47) (48) Cc ng thc ny cho bit rng tng tt c cc co gin trit tiu i vi mi phng trnh cu yu t ln i vi hm cung u ra. Cch tip cn hin i i vi l thuyt v cng ty da trn khi nim i ngu s dng hm li nhun v hm chi ph. Li nhun c nh ngha l: (49) Do , vi gi nh th trng cnh tranh, trong gi u ra v gi cc yu t cho, th hm cung u ra (31) v hm cu yu t (28) vo ng nht thc ny ta c: (50) Hm ny, xc nh s ph thuc ca li nhun vo tt c cc gi u vo v gi u ra c gi l hm li nhun. Hm li nhun, c nh ngha trong di hn trong tt c cc u vo v u ra thay i t do, l lin tc, thun nht bc 1, li, gim theo mi tin cng v tng theo gi u ra. Hn na, nu hm li nhun l kh vi lin tc ti mt tp hp no ca cc gi u vo v gi u ra th, theo b Hotelling, cc

mc lm cc i li nhun ca cc u vo v u ra c th c biu din nh cc o hm ring ca hm li nhun: (51) (52) T cc iu kin ny, c th d dng rt ra cc kt qu tnh tng i. Cc iu kin (36) suy ra t ng thc ca cc o hm ring cp hai hn hp (53) ng cung tng (39) suy t: (54) y cc bt ng thc suy t tnh li ca hm li nhun p. V mt trc quan, chnh nh hng bin ca mt s tng trong gi ln li nhun cng tng khi gi tng. Tng t, ng cu yu t gim (37) suy t tnh li theo wj: (55) V trc quan, chnh nh hng bin ca tng gi u vo bt k ln li nhun cng tng khi gi yu t tng. iu kin (41) suy t: (56) Hm chi ph l trng hp c bit ca hm li nhun tng ng vi u ra c nh. Trong trng hp di hn trong tt c cc u vo thay i t do, n c cho nh l C(w1,w2,,wn,y) c nh ngha l mc chi ph ti thiu i vi mt tp hp gi u vo bt k w 1,w2,,wn, ti mt mc u ra y cho trc, do C(w1,w2,,wn,y) l nghim

(57) Sao cho Mt hm chi ph nh vy l i ngu vi hm sn xut. Nu gi nh rng hm chi ph l kh nng v lin tc theo w vi y c nh, cc yu t u vo ti u tho mn b Shephard: (58) y hm chi ph khng gim theo tin cng vi mi y c nh. V hm chi ph lm theo tin cng vi mi y c nh, nn ta c: (59) Nh trong (37) Khi ng chi ph (14) tng ng vi hm chi ph vi cc gi u vo cho C(y) = C (60)

Cc hm thng c lng bng vic s dng k thut kinh t lng l hm sn xut (1), hm chi ph (14), cc hm cu yu t (28), hm li nhun (50) v hm chi ph (57). 2. Cc ng chi ph v hm chi ph Cc ng chi ph, da trn l thuyt kinh t, c pht trin trong phn trc, cc phng trnh (14)-(20), v minh ho trong hnh b). Nhiu loi ng chi ph, bao gm cc ng tng chi ph, chi ph trung bnh v chi ph bin, c c lng thc nghim i vi cc ngnh ring. Mt v d n gin v ng chi ph tho mn i hi trong hnh b) l ng chi ph bc ba: C = a0+a1y+a2y2+a3y3 (58)

Trong a0,a1,a2,a3 l cc tham s cho, C l phi ph, y l u ra. Chi ph trung bnh gn vi ng chi ph bc ba l: AC = a0/y+a1+a2y+a3y2 V chi ph bin l: MC = a1+2a2y+3a3y2 (60) i vi cc ng chi ph trung bnh v chi ph bin hnh ch U, nh minh ho trong hnh b). cc tham s phi tho mn cc iu kin: a0 0,a1>0,a2<0,a3>0 c khi cha tin hnh sn xut. Cc nghin cu thc nghim v ng chi ph thng c lng mt ng chi ph di hn bng cch s dng s liu cho trn cc cng ty trong ngnh, c bit l cc s liu tng chi ph, u ra v cc bin thch hp khc. Gi nh rng cng ngh nh nhau p dng cho tt c cc cng ty, rng cc u ra quan st c gn vi cc u ra theo k hoch, v cc cng ty phn u cc tiu chi ph ti mi mc u ra k hoch, n ko theo rng ng chi ph c lng t biu ri ca cc im chi ph u ra biu th c lng ca chi ph di hn. ng c bit c lng c thng l mt ng chi ph trung bnh v vic ly t s khi cn thit trong mt ng nh vy gim bt cc vn khng ng phng sai. Trong trng hp di hn, a0 trong ng chi ph bc ba (58), tc l chi ph c nh, bng khng, do chi ph trung bnh trong trng hp ny l: AC = a1+a2y+a3y2 nghin cu i vi nhiu ngnh cng nghip. (62) ng chi ph trung bnh di hn bc hai ny c nhiu tc gi (61) y a0 l chi ph c nh, chi ph pht sinh c khi u ra bng 0, tc l (59)

AC

AC0

Y0

Hnh c). ng chi ph trung bnh c lng c i vi rt nhiu ngnh, bao gm cng nghip ch tc, khai m phn phi, vn ti v thng mi, ngi ta thy rng cc ng chi ph trung bnh c ch L ch khng phi ch U. Nh vy, nh minh ho hnh c). chi ph trung bnh lc u gim nhanh (mt phn trn c s phn b chi ph c nh trn nhiu u ra hn) nhng ri t ti hoc tip cn ti mc ti thiu AC0 no ti mt mc u ra ti hn Y 0 v gi nm ngang ti mc ny. Mc ti hn ca u ra Y0 l quy m ti thiu c hiu qu; n l im m ti c mt khuu trong ng chi ph trung bnh. C nhiu gii thch khc nhau i vi bn cht hnh ch L ca ng chi ph trung bnh di hn. mt s da trn l gii kinh t lng, gn vi nhng sai lch no hin din trong vic c lng hoc trong vic do cc chi ph v u ra. Cc gii thch khc da trn l gii kinh t. V d, khi gi nh ng chi ph p dng cho mt nh my ring, mt cng ty cc i li nhun s xy dng cc nh my mi (n khi t mc

chi ph trung bnh ti thiu) ch khng di chuyn ln phn tng ca ng chi ph trung bnh i vi cc nh my ang c. Nh vy, phn tng ca ng chi ph trung bnh s khng quan st thy. Cc ng chi ph c lng c s dng nghin cu tnh hiu qu nh quy m. Mt thc o cc b ca tnh hiu qu kinh t theo quy m c cho bng co gin ca chi ph chi ph theo u ra. (63) y cc yu t gi nh l cho, c: Tnh hiu qu kinh t Hiu qu khng i Tnh phi hiu qu kinh t Theo quy m cc b ti > = < 1 (64) , co gin ca ng

Tnh hiu qu kinh t theo quy m cc b xy ra nu v ch nu ng chi ph trung bnh gim, trong khi chi ph trung bnh tng l tng ng vi tnh phi kinh t theo quy m. Nh vy, trong bnh c). c tnh hiu qu kinh t nh quy m cc b n tn y0 v khng c tnh hiu qu kinh t nh quy m v cng khng c tnh phi hiu qu kinh t do quy m khi vt qu im ny. Nh vy, im y0 l quy m ti thiu c hiu qu, ngha l mc u ra nh nht m i vi n co gin ca chi ph bng 1. Trong trng hp c bit ca mt hm sn xut thun nht bc h ta c: (65) Nn trong trng hp ny, nu h>1, th c tnh hiu qu kinh t nh quy m mi ni v nu h<1 c tnh phi hiu qu kinh t do quy m mi ni. V d, trong trng hp Cobb-Douglas o ca tng cc co gin: c cho bi nghch

(66) Do , nu tng ny ln hn 1 th c ngha l c tnh hiu qu kinh t theo quy m mi ni. Mt cch khc c lng hm sn xut l c lng hm chi ph C(w1,w2,,wn,y), nh ngha trong (57) nh mc cc tiu ca chi ph thu c bng vic la chn cc u vo i vi mt tp cc tin tr cho cc yu t u vo bt k w1,w2,,wn ti mc u ra y cho. Hm chi ph l i ngu vi hm sn xut theo ngha n cho ta mt m t tng ng khc ca cng ngh tng ng. T c th thu c tt c cc tham s ca hm sn xut lin quan. Trong c lng hm sn xut thng gi nh rng u ra l ni sinh v cc lng u vo l ngoi sinh. Thng th, gi nh sau l hp l, c bit mc tng i khng gp ca cng ty. Trong trng hp khc quy m nh vy, hm sn xut c th c c lng trc tip bng cch u tin c lng hm chi ph v ri t c lng ca n, khi phc tt c cc tham s ca hm sn xut lin quan. V d, i vi hm sn xut Cobb-Douglas hoc dng tuyn tnh loga ca n, hm chi ph Cobb-Douglas lin quan l dng c co gin hng s. C(w,r,y) = A( (67) , l nghch

y, co gin ca hm chi ph theo u ra l

o ca bc thun nht ca hm sn xut, nh trong (66). Xt cng ty i, ly logarit v cng s hng nhiu ngu nhin u, cc co gin th c c lng t m hnh: (68) y ui, Ci v yi khc nhau theo cng ty, nhng , ,w v r gi nh nh nhau i vi tt c cc cng ty. Tip cn ny cho ta mt cch v c

khc c lng hm sn xut Cobb-Douglas . Cc tham s ca hm sn xut gc c th khi phc t c lng ca hm chi ph ny, y h s c lng c ca lny l c lng ca nghch o ca tng cc co gin + . Khi cho c lng ny, co gin theo lao ng c th thu c bng cch nhn h s c lng c ca lnw vi c lng ca tng cc co gin. Tng t, hm sn xut CES c th c c lng t hm ch ph kt hp vi n. Mt hm chi ph khc thng c s dng l hm chi ph Leontief tng qut: (69) y gi nh hiu qu khng i theo quy m v bij = bji. y l hm chi ph lin quan vi hm sn xut.

(70) y tng th nht ly trn mi i v tng th hai tnh trn mi i, v cc to thnh mt ma trn i xng nn vi hm sn xut loga siu vit: (71) Hm ny c th c lng trc tip hoc gin tip. Vi phng php gin tip, hy ly vi phn lnC theo lnwi thu c co gin ca chi ph theo gi ca yu t bt k v sau s dng b Shephard thu c mt phng trnh i vi phn t l bng 1 v iu kin i xng i vi
ij

. y l hm chi ph gn

thu c cc rng buc tham s ca hm sn xut loga

siu vit. Cc rng buc ph thuc thm c th gii thch cho hiu qu theo quy m hoc cc iu kin khc bt buc bi cng ngh.

3. M hnh chi ph cho ngn hng thng mi Phn ny chng ta s cp n m hnh chi ph ca ngn hng thng mi. M hnh ny c xy dng da trn l thuyt chung ca cng ty v l thuyt v hm chi ph. M hnh chi ph ny cng c p dng mt s nc v cng c phn tch v p dng cho ngn hng Nng nghip v pht trin Nng thn Vit Nam. M hnh chi ph c s dng y l hm loga siu vit:

TC l tng chi ph ca ngn hng. C1 l thu nhp t tin cho vay cng c th hiu l sn phm th nht m ngn hng cung cp - khon cho vay. C2 l thu nhp ngoi tin cho vay cng c th hiu l sn phm th hai m ngn hng cung cp - khon u t. Mc d y ngn hng c rt nhiu sn phm nhng gi gn li y l hai sn phm ct yu, do trong qu trnh thu thp s liu c qu t v s bin a vo phi hp l i vi s liu hin c. P1 l (tng chi tiu li sut)/(tng ngun vn huy ng) P2 l (tng chi tiu cho trang thit b)/(tng ti sn c nh) P3 l (tng chi ph lng)/(tng s nhn vin) Tin hnh chun ho cc gi tr ca mi nhn t khc nhau gn gi tr trung bnh, hm loga siu vit c xem nh l khai trin bc hai ca chui Taylor ca hm chi ph. Gi thit hm ny tho mn cc tnh cht ca hm chi ph thng thng nh sau: a) Tnh i xng: b) Tnh n iu (h,i=1,2), >0 (k=1,2), . (j=1,2,3) (l,m=1,2,3)

c) Thun nht tuyn tnh i vi gi nhn t

(m=1,2,3) d) iu kin cp hai cho cc tiu chi ph (l,m = 1,2,3) Cc iu kin trn biu hin tnh i xng gia cc s hng li sut, tnh n iu ca sn xut v cc gi nhn t; tnh thun nht tuyn tnh cc nhn t gi v iu kin cho cc tr hm chi ph. Thm vo n gin ha vic c lng v duy tr bc t do trong c lng. Ngi ta gi thuyt tuyn tnh thun nht v gi cc sn phm: (i=1,2) s dng c lng vi cc rng buc trn chng ta thc hin vi php bin i n gin c phng trnh c lng. Sau kim tra iu kin rng buc:

Tng cc co gin theo quy m ca ton b qu trnh sn xut c miu t bi cng thc sau cho hm chi ph TC = C(ty 1,ty2,p1,p2,p3), s c dng nh gi s tn ti kinh t theo quy m, ngha l kinh t theo quy m tn ti nu gi tr ca cng thc nh hn 1. Ngha l .

xc nh s tn ti tnh kinh t theo khu vc, ngi ta s dng o hm hn hp sau:

>0 v

quanh gi tr trung bnh nn iu kin ny . Ngha l nu gi tr ca cng thc trn

tng ng vi

nh hn 0 quanh gi tr trung bnh th tn ti tnh kinh t theo quy m.

Chng 2: NGN HNG CNG THNG HON KIM -NG DNG M HNH CHI PH NGN HNG VI S TR GIP CA PHN MM EVIEWS

I. TNG QUAN V NGN HNG CNG THNG HON KIM Ngn hng Cng thng Hon Kim l mt chi nhnh ca NHCTVN, c tr s chnh t ti 37 hng b, qun Hon Kim, H Ni. Trc thng 3/1988, NHCTHK thuc v NHNN thnh ph H Ni thc hin nhim v chnh c giao l va kinh doanh tin t, tn dng v thanh ton, ng thi va m bo nhu cu v vn cho cc n v ngoi quc doanh v cc tp th trn a bn ca qun Hon Kim. Nhng k t sau ch th s 218/CT ban hnh ngy 13/3/1988, NHCTHK chnh thc tch ra khi NHNN thnh ph H Ni tr thnh NHCTHK nh ngy nay. Do NHCTHK l mt chi nhnh ca NHCTVN nn bn cnh vic thc hin y cc chc ca mt chi nhnh th ngoi ra NHCTHK cn thc hin cc hot ng kinh doanh tin t v dch v nh mt NHTM. NHCTHK l mt n v hch ton c lp nhng tng i ph thuc vo NHCTVN, c quyn t ch kinh doanh, c con du ring v c m ti khon giao dch ti NHNN cng nh cc t chc tn dng khc trong c nc. K t khi thnh lp cho n nay, NHCTHK v ang hot ng kinh doanh trn c s t kinh doanh, t b p v c li. Tri qua qu trnh hot ng trn 10 nm, NHCTHK ho nhp vo hot ng ca c h thng ngn hng trong nn kinh t th trng. Hn na, NHCTHK khng nhng ch ng vng trong cnh tranh m cn khng ngng m rng v pht trin vi hiu qu ngy cng cao. * c im v mi trng hot ng v khch hng ca NHCTHK.

NHCTHK c a bn hot ng chnh ti qun Hon Kim, l mt qun thuc khu trung tm thng mi ln nht thnh ph H Ni gm 18 phng vi hn 22 vn dn v din tch l 425 km2. Mt khc, nm trong khu trung tm Kinh t- vn ho- x hi ca c nc, NHCTHK c nhiu thun li trong hot ng kinh doanh tin t ca mnh. - Th trng cho vay kinh doanh thng mi v dch v c nhiu tim nng pht trin. - Ngun tin gi ca dn c di do do thu nhp bnh qun u ngi ca qun Hon Kim kh cao. - L ni c lng khch du lch quc t nn nhu cu giao dch v chuyn i tin v cc dch v ngoi t cng tng i cao. Tuy nhin, do c im dn c trong a bn l hot ng trn lnh vc thng mi l ch yu nn hu ht khch hng ca NHCTHK l cc doanh nghip va v nh, cc c s sn xut v cc c nhn. Bn cnh , NHCTHK khng trnh khi s cnh tranh gay gt ca cc ngn hng khc trong h thng nh ngn hng u t pht trin, ngn hng Ngoi Thng v mt s chi nhnh ca ngn hng nc ngoi nh: City bank, Bank of America, American express Bank (M) ANZ (c)... hn na, trn a bn qun cn c Hi s chnh ca NHCTVN nn cc c quan, x nghip ln ca B, S v cc doanh nghip c tm c khc thng m ti khon v giao dch ti Hi s chnh ny. Nhn chung khch hng ch yu ca NHCTHK l cc i tng khch hng thuc thnh phn kinh t ngoi quc doanh, cn li l mt s rt t cc n v kinh t quc doanh. Tuy nhin, trong my nm gn y, ngn hng ch trng v tm mi bin php nhm thu ht v li ko khch hng thng qua vic khng ngng nng cao cht lng dch v, gim thiu nhng th tc hnh chnh rm r. Cho n nay NHCTHK cng khng nh c vai tr v v tr ca mnh trong mi tng quan

vi cc ngn hng thng mi khc, to c phong cch ring, c mt ch ng vng chc v to c nim tin trong lng khch hng.

II. M HNH CH PH CA NGN HNG THNG QUA CC C LNG M HNH C S TR GIP CA CHNG TRNH EVIEWS 1. Cc bin s c mt trong m hnh S liu c s dng c lng hm chi ph c ly t bo co ti chnh thng nin (bng cn i k ton) hng thng ca ngn hng Cng thng Hon Kim t nm 2003 n thng 2 nm 2006. Cc gi tr c tnh theo n v triu Vit Nam ng. T m hnh l thuyt trnh by trn, p dng m hnh cho ngn hng Cng thng Hon Kim. Tuy nhin, vic p dng m hnh vo thc t pht sinh rt nhiu vn , lm cho nhng m hnh kim nghim trc y khng th p dng mt cch hon ho v ng vi l thuyt. Mt khc, trong vic thu thp s liu cn gp nhiu kh khn nn vic p dng tt c cc bin trong m hnh l thuyt l khng kh thi. V hn ch , em c mt s thay i trong vic la chn cc bin c mt trong m hnh, nhm gii thch c ti a v c ngha bin ni sinh t ra. Sau y l cc bin c a vo m hnh phn tch chi ph ca ngn hng Cng thng Hon Kim. Bin ni sinh: tng chi ph TC Bin ngoi sinh: Chi ph v huy ng vn CHI_HDV01 Chi ph d phng v bo m tin gi CHI_DP01 Chi ph tr lng cng nhn vin CHI_CNV01 Lng tin cho vay L

Lng tin gi ca khch hng TG Tin gi v u t vo cc chng khon trong nc I Cc khon phi tr khch hng TRA_KH01 Cc khon phi tr ni b TRA_NB01 Thu nhp t hot ng tn dng THU_HDTD01 2. c lng m hnh Cc s liu c thu thp v x l, nh s tr gip ca phn mm Eviews ta c c kt qu c lng ban u nh sau: Dependent Variable: LOG(TC) Method: Least Squares Date: 04/19/06 Time: 12:58 Sample(adjusted): 3 38 Included observations: 34 Excluded observations: 2 after adjusting endpoints Variable Coefficient Std. Error t-Statistic LOG(TG) -0.039205 0.072306 -0.542211 LOG(CHI_HDV01) 0.978412 0.037023 26.42724 LOG(CHI_DP01) 0.016143 0.003060 5.275868 LOG(L) -0.074783 0.048282 -1.548876 LOG(L(-1)) 0.060026 0.052777 1.137351 LOG(CHI_CNV01) 0.022104 0.031748 0.696230 LOG(TRA_NB01) 0.032899 0.020783 1.582982 LOG(TRA_KH01) -0.004976 0.011652 -0.427105 LOG(I) -0.009303 0.008945 -1.039948 LOG(THU_HDTD01) -0.016670 0.013652 -1.221012 LOG(TC(-1)) 0.000225 0.008818 0.025533 LOG(I(-1)) -0.008872 0.008413 -1.054587 C 1.004390 0.940342 1.068112 R-squared 0.999660 Mean dependent var Adjusted R-squared 0.999465 S.D. dependent var S.E. of regression 0.016468 Akaike info criterion Sum squared resid 0.005695 Schwarz criterion Log likelihood 99.56251 F-statistic Durbin-Watson stat 1.795214 Prob(F-statistic) LOG(TC) =

Prob. 0.5934 0.0000 0.0000 0.1364 0.2682 0.4939 0.1284 0.6737 0.3102 0.2356 0.9799 0.3036 0.2976 11.93987 0.711966 -5.091912 -4.508304 5138.247 0.000000 + +

-0.03920525678*LOG(TG)

0.978411861*LOG(CHI_HDV01)

0.01614298936*LOG(CHI_DP01) +

0.07478262503*LOG(L)

+ +

0.06002624497*LOG(L(-1)) + 0.02210390562*LOG(CHI_CNV01) 0.03289868929*LOG(TRA_NB01) 0.004976431709*LOG(TRA_KH01) - 0.009302790458*LOG(I) 0.01666964451*LOG(THU_HDTD01) 1.004390241 T kt qa ban u nhn c trn, ta thy mt s bin khng c ngha trong m hnh v gi tr Pvalue qu ln vi mc ngha 5% hoc 10%. Ta c th b bt cc bin thu c m hnh c ngha hn. 0.0002251437858*LOG(TC(-1)) - 0.008871940454*LOG(I(-1)) +

Dependent Variable: LOG(TC) Method: Least Squares Date: 04/19/06 Time: 13:14 Sample(adjusted): 3 38 Included observations: 34 Excluded observations: 2 after adjusting endpoints Variable Coefficient Std. Error t-Statistic LOG(TG) 0.027296 0.013420 2.033950 LOG(L) -0.024944 0.011928 -2.091126 LOG(CHI_HDV01) 0.989436 0.006448 153.4470 LOG(CHI_DP01) 0.018311 0.002616 7.000059 R-squared 0.999538 Mean dependent var Adjusted R-squared 0.999492 S.D. dependent var S.E. of regression 0.016047 Akaike info criterion Sum squared resid 0.007725 Schwarz criterion Log likelihood 94.38077 Durbin-Watson stat

Prob. 0.0509 0.0451 0.0000 0.0000 11.93987 0.711966 -5.316516 -5.136944 1.975576

LOG(TC) = 0.02729608571*LOG(TG) - 0.02494352429*LOG(L) + 0.9894362679*LOG(CHI_HDV01) + 0.01831053202*LOG(CHI_DP01) Vi mc ngha 5% th h s hi quy thu c ca bin LOG(TG) l bng khng v Pvalue=0.0509. c hai m hnh trn cc bin tng chi tiu li sut trn tng ngun vn huy ng v bin tng chi tiu cho trang thit b trn tng ti sn c nh khi cho vo m hnh khng c ngha v s tn ti ca bin ny.

B bt bin LOG(TG) thu c m hnh sau:

Dependent Variable: LOG(TC) Method: Least Squares Date: 04/24/06 Time: 12:32 Sample(adjusted): 3 38

Included observations: 34 Excluded observations: 2 after adjusting endpoints Variable Coefficient Std. Error t-Statistic Prob. LOG(CHI_HDV01) 0.996624 0.005660 176.0844 0.0000 LOG(CHI_DP01) 0.018087 0.002743 6.595036 0.0000 LOG(L) -0.001844 0.003828 -0.48181 0.6333 R-squared 0.999475 Mean 11.93987 Adjusted R-squared S.E. of regression Sum squared resid Log likelihood dependent var 0.999441 S.D. dependent var 0.016839 Akaike info criterion 0.008790 Schwarz criterion 92.18465 Durbin-Watson stat Vi mc ngha 5% h s hi quy ca bin LOG(L) l khng c ngha v Pvalue ng vi n l rt ln. Thc hin b bt bin ny ta c kt qu sau: 0.711966 -5.246156 -5.111477 1.795090

Dependent Variable: LOG(TC) Method: Least Squares Date: 04/25/06 Time: 21:58 Sample(adjusted): 3 38 Included observations: 34 Excluded observations: 2 after adjusting endpoints Variable Coefficient Std. Error t-Statistic Prob. LOG(CHI_HDV01) 0.994006 0.001571 632.8418 0.0000 LOG(CHI_DP01) 0.018804 0.002275 8.264904 0.0000 R-squared 0.999471 Mean dependent var 11.93987 Adjusted R-squared 0.999454 S.D. dependent var 0.711966 S.E. of regression 0.016636 Akaike info criterion -5.297519 Sum squared resid Log likelihood 0.008856 Schwarz criterion 92.05782 Durbin-Watson stat -5.207733 1.828568

3. Kt lun Nhn vo m hnh trn ta thy tng chi ph ca ngn hng ph thuc vo bin LOG(CHI_HDV01) v bin LOG(CHI_DP01). V Pvalue nhn c c hai bin ny l rt b, vi mc ngha 5 % th h s hi quy ng vi hai bin ny l khc khng. Bin s th nht l bin LOG(CHI_HDV01), h s ca bin ny mang u dng khi chi ph huy ng vn tng 1% th lm tng chi ph ca ngn hng ln 0.99%. iu ny l hon ton hp l v chi ph huy ng vn l mt phn ca tng chi ph ca ngn hng, khi chi ph huy ng vn tng m cc chi ph khc khng i s lm tng tng chi ph ca ngn hng. Thc ra trn thc t bin s ny bao hm c bin s tin gi ca khch hng LOG(TG) trong m hnh chi ph ban u. iu ny cng hon ton lp l, khi lng tin gi ca khch hng vo ngn hng tng ln khng phi t nhin, m n phi xut pht t nhng nguyn nhn su xa. Ngn hng phi c mt chnh sch hp l thu ht c lng tin nhn ri trong dn c, mt trong nhng chnh sch l mt li sut hp dn v to c nim tin ca khch hng. Dn n chi ph ph v vic huy

ng vn ca ngn hng tng ln v iu ny nh hng ti tng chi ph ca ngn hng. th 1 di y th hin r hn mi quan h ca chi ph huy ng vn v tng chi ph ca ngn hng. ng biu din chi ph huy ng vn i gn st vi ng tng chi ph iu th hin trong tng chi ph ch yu l chi ph huy ng vn, v s thay i ca tng chi ph theo s thay i ca chi ph huy ng vn.

500000 400000 300000 200000 100000 0 1 6 11 16 21 26 31 36

th 1 Bin s th hai c trong m hnh l bin LOG(CHI_DP01) ch ph cho d phng v bo m tin gi ca ngn hng cng c gii thch tng t nh chi ph huy ng vn. H s ca bin s ny mang du dng l hon ton chp nhn c v hp l vi thc t. Khi chi ph d phng tng ln 1% th tng chi ph tng ln 0.018% .

TC chi HDV

Bin s ny bao hm c bin LOG(L) lng tin m ngn hng cho vay. Lng tin cho vay ca ngn hng c ly t lng tin gi ca khch hng.V khi ngn hng tng lng tin cho vay th mt trong nhng ri ro c th xy ra l cc khon cho vay ny trong tng lai c lit vo cc khon n kh i hoc khch hng khng c kh nng thanh ton. Nn khi tng lng tin cho vay th chi ph ca ca cc khon d phng tng ln v iu ny dn n tng chi ph ca ngn hng tng ln. th 2 di y th hin r hn mi quan h ca chi ph chi cho d phng v bo him tin gi n tng chi ph ca ngn hng.

450000 400000 350000 300000 250000 200000 150000 100000 50000 0 1 6 11 16 21 26 31 36

th 2

TC chi DP

Mc d chi ph chi cho vic d phng ri ro v bo him tin gi chim mt t l nh trong tng chi ph. Tuy nhin, s bin i ca chi ph d phng v bo m tin gi ca khch hng cng c nh hng ti tng chi ph ca ngn hng v nh hng ny l nh hng dng.

Kt lun
L mt doanh nghip, mc ch hot ng ca ngn hng Cng thng Hon Kim cng nh tt c cc doanh nghip khc l lm th no tng thu nhp v gim thiu chi ph. V vy, t kt qu c lng hm chi ph thu nhn c ta thy trn thc t th nhng nhn t no c th nh hng n s thay i ca chi ph ngn hng. V t c nhng bin php hp l nhm ngy cng nng cao hiu qu hot ng ca ngn hng gim thiu chi ph v gia tng li nhun. M hnh chi ph ca ngn hng l mt m hnh kh, phc tp v cn rt mi khi p dng vo Vit Nam.Trong qu trnh trnh by trn khng

th trnh nhng thiu st do m hnh chi phi c xy dng rt phc tp v qu trnh thu thp v x l s liu cn nhiu hn ch. V thi lng t v cn hn ch v mt tip xc i vi cc hot ng ca ngn hng nn vic p dng cc bin s c trong m hnh l thuyt gp nhiu kh khn v mt s kt lun rt ra t kt qu ca m hnh cha c bm st vi thc t, l gii r hn nguyn nhn v mc tc ng ca cc bin gii thch. Song m hnh c p dng y th hin c s ph hp mt s mt v c l thuyt v thc tin, th hin bng vic kim nh tnh ng n v c ngha kinh t ca cc bin s c mt trong m hnh. Vic p dng m hnh ny vo ngn hng l mt vn thc s cn thit v n c th gip cho ngi hoch nh k hoch ca ngn hng bit v tng chi ph, v trn thc t i vi ngn hng mnh c nhng nhn t no thc s nh hng n tng chi ph v nhng bin i trong tng chi ph ca mnh b ra. quyt nh c lm cch no, tc ng ln ci g thc hin vic cc tiu ho chi ph ca ngn hng.

Ph lc
Ph lc1: L bng kt qu kim nh dng hm ca m hnh vi cp gi
thit H0: Dng hm ng H1: Dng hm sai xem xt m hnh a ra c ph hp hay khng, cc bin s c xt trong m hnh hp l hay cha. Ta dng kim nh Ramsey.

Vi kt qu nhn c bng ph lc 1 vi gi tr F-statistic = 0.101067 vi mc ngha 5% , Pvalue= 0.752831 gi thit H0 c chp nhn v dng hm ca m hnh a ra l dng hm ng.

Ph lc 2: L bng kt qu kim nh phng sai ca sai s, xem xt

phng sai ca sai s c ng u hay khng. Dng kim nh White vi cp gi thit: H0: Phng sai ca sai s l ng u H1: Phng sai ca sai s l thay i

Vi kt qu nhn c bng ph lc 2 gi tr F-statistic = 0.101067 vi vi mc ngha l 5%, Pvalue= 0.050817 gi thit H0 c chp nhn, phng sai ca sai s l ng u.

Ph lc 3: L bng kt qu ca kim nh hin tng tng quan bc 1

ca m hnh, s dng kim nh Breusch-Godfrey (BG), vi cp gi thit: H0: Khng tn ti t tng quan bc 1 H1: Tn ti t tng quan bc 1

T bng ph lc 3 gi tr F-statistic =0.005416 vi mc ngha 5%, Pvalue= 0.941837 gi thit H0 c chp nhn, khng tn ti hin tng t tng quan trong m hnh. Mt khc, chng ta cng c th kim tra hin tng t tng quan chui vi gi tr d Durbin-Watson = 1.975576, tra bng vi mc ngha 5% ta thy khng c hin tng t tng quan do gi tr ca du=1,72,dL=1,26 ta c du < d < 4 - dL.

Bng ph lc 1: Kt qu kim inh Ramsey

Ramsey RESET Test: F-statistic 0.101067 y Log ratio likelihood 0.118286 y

Probabilit 0.752831 Probabilit 0.730901

Bng ph lc 2: Kt qu nh White

White Heteroskedasticity Test: F-statistic 2.327451 Probabilit 0.050817 y Obs*R-squared 14.51335 y Probabilit 0.069328

Bng ph lc 3: Kt qu kim nh Breusch-Godfrey Breusch-Godfrey Serial Correlation LM Test: F-statistic 0.00541 Probabilit 0.94183 Obs*R-squared 6 y 7 0.00634 Probabilit 0.93652 3 y 1

DANH MC TI LIU THAM KHO

1. GS.TSKH. V Thiu, TS. Nguyn Quang Dong, TS. Nguyn Khc Minh, Gio trnh kinh t lng, Nh xut bn khoa hc v k thut, H Ni 2001. 2. PGS.TS. Nguyn Quang Dong, Gio trnh kinh t lng nng cao, Nh xut bn khoa hc v k thut, H Ni 2002. 3. Ngn hng Cng thng Hon Kim, bo co thng nin theo thng 1/2003-2/2006. 4. Ngn hng Cng thng Hon Kim, ti liu tng kt hot ng kinh doanh cc nm 2003-2005. 5. TS. Nguyn Khc Minh, Gio trnh m hnh ton kinh t, H Ni 1995. 6. Tp ch ngn hng s 3 nm 2003. 7. TS. Phan Th Thu H, Gio trnh ngn hng thng mi, nh xut bn thng k, H Ni 2004 8. Trang wed www.mof.gov.vn 9. Trang web www.vneconomy.com.vn

MC LC Li ni u........................................................................1 Chng 1: NGN HNG V CHI PH HOT NG CA NGN HNG......................................................................3

I. KHI NIM, CHC NNG V NHIN V CH YU CA NGN HNG................................................................................................................3
1. Khi nim v ngn hng.....................................................................................................................3

1.1. Khi nim.......................................................................................3 1.2. Lch s hnh thnh v pht trin.....................................................4

2. Chc nng ca ngn hng..................................................................................................................5

2.1. Trung gian ti chnh.......................................................................5 2.2. To phng tin thanh ton...........................................................5 2.3. Trung gian thanh ton....................................................................6
II. TN DNG - HOT NG CH YU CA NGN HNG.................6
1. Tn dng v phn tch tn dng ca ngn hng.................................................................................6

1.1. Khi nim tn dng.........................................................................6 1.2. Phn tch tn dng.........................................................................9

2. Cc loi hnh tn dng trong ngn hng.............................................................................................9

III. CHI PH CHI PH CA NGN HNG.............................................11

1. Khi nim chi ph.............................................................................................................................11

1.1. Chi ph sn sut kinh doanh ni chung.........................................11 1.2. Phn loi chi ph ngn hng........................................................11
2. Cc nhn t nh hng n chi ph ca ngn hng..........................................................................12

2.1. Li xut i vay..............................................................................12 2.2. Tnh thanh khon ca ngn hng.................................................12 2.3. Chnh sch ca ngn hng Nh nc...........................................13 2.4. Cc nhn t khc nh hng ti chi ph ca ngn hng..............13
VI. M HNH CHI PH CHO NGN HNG THNG MI.................14
1. Bi ton chung ca cc cng ty.......................................................................................................14 2. Cc ng chi ph v hm chi ph....................................................................................................28 3. M hnh chi ph cho ngn hng thng mi....................................................................................34

Chng 2: NGN HNG CNG THNG HON KIM -NG DNG M HNH CHI PH NGN HNG VI S TR GIP CA PHN MM EVIEWS............................37
I. TNG QUAN V NGN HNG CNG THNG HON KIM......37 II. M HNH CH PH CA NGN HNG THNG QUA CC C LNG M HNH C S TR GIP CA CHNG TRNH EVIEWS..........................................................................................................39
1. Cc bin s c mt trong m hnh....................................................................................................39 2. c lng m hnh..........................................................................................................................40 3. Kt lun............................................................................................................................................44

Kt lun...........................................................................48 Ph lc.............................................................................49
DANH MC TI LIU THAM KHO......................................................53