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MC TIU CHNG 2
Chi ph l mt trong nhng yu t trung tm ca cng tc qun l hot ng sn xut kinh doanh ca doanh nghip. Chi ph nh hng trc tip n li nhun, ti sn, s tn ti v pht trin ca mt doanh nghip. Nhn thc, tin liu mt cch ng n, khoa hc v chi ph l tin nh qun tr a ra cc quyt nh hp l. Trong chng ny hng n gii thiu bn cht kinh t chi ph, hnh thc v c im tng loi chi ph phc v tt hn cho vic qun tr chi ph doanh nghip.
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CHI PH
CHI PH SN XuT
Chi ph bn hng
Bao gm cc chi ph pht sinh lin quan n vic sn xut sn phm, do vy cc chi ph ny kt hp to thnh gi tr ca sn phm hnh thnh qua giai on sn xut.
Chi ph thi k gm cc khon mc chi ph cn li sau khi xc nh cc khon mc chi ph thuc chi ph sn phm. N thng bao gm chi ph bn hng, chi ph qun l doanh nghip v chi ph ti chnh 9
Chi ph NVLTT
Chi ph NCTT
Chi ph SXC
Doanh thu Gi vn HB LN Gp
Chi ph SXKD DD
Thnh phm
Chi ph thi k
CP bn hng Cp QLDN
10 LN thun
Chi ph c nh
Chi ph bin i Y= ax
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Chi ph bin i
Tng bin ph
Bin ph n v
Y=a
Mc hot ng
Mc hot ng
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Mc hot ng
Mc hot ng
Xt v phng din trch nhim, chi ph bin i thc th l nhng chi ph gn lin vi hot ng nn n cng gn lin vi trch nhim v quyn quyt nh ca nh qun tr trong hot ng qun l, gn lin vi tnh hu ch ca hot ng gay nn chi ph. 13
Chi ph bin i cp bc Y = ai Xi
Vi a l bin ph trn mt n v mc hot ng phm vi i, X thuc phm vi hot ng
Tng bin ph cp bc y1 y2 y3 Y = ai Xi
y4
Mc hot ng x1 x2 x3 x4
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Chi ph c nh
Tng nh ph
Y=b
nh ph n v
Y = b/x
Mc hot ng
Mc hot ng
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nh ph bt buc
L nhng chi ph lin quan n s dng ti sn di hn nh khu hao ti sn c nh v chi ph lin quan n lng ca cc nh qun tr gn lin vi cu trc t chc qun l sn xut. Cc c im c bn ca nh ph bt buc: - Tn ti lu di trong hot ng sn xut kinh doanh ca doanh nghip - Khng th ct gim ton b trong mt thi gian ngn hn Tng nh ph bt buc
Y=B
Mc hot ng
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nh ph khng bt buc
Tng nh ph khng bt buc y3 y2 y4 y1 x1 x2 x3 Mc hot ng x4 Y = Bi
nh ph khng bt buc cn c xem nh nh ph qun tr. Chi ph ny pht sinh gn lin vi cc quyt nh hng nm ca nh qun tr nh chi ph qung co, nghin cuV phng din qun l thi nh qun tr khng b rng buc nhiu bi quyt nh v nh ph
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CHI PH HN HP
Chi ph hn hp l nhng chi ph bao gm hn hp c bin ph v nh ph. mt mc hot ng no , chi ph hn hp l nh ph, th hin c im ca nh ph; mt mc hot ng khc, n c th bao gm c nh ph, bin ph, c im ca nh ph v bin ph.
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xc nh cc thnh phn bin ph v nh ph trong chi ph hn hp theo tng phm vi hot ng, c th dng cc phng php sau:
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CHI PH HN HP
Nu ta gi Mmax l im c mc to hot ng cao nht th cc to tng ng s Mmax(Xmax; Ymax). Xmax l mc hot ng cao nht, Ymax l cp hh tng ng
B1: Xc nh mc hot ng cao nht v thp v cp hn hp B2: Xc nh h s a ca yu t chi ph bin i trong chi ph hn hp theo cng thc
B3: Xc nh chi ph bt bin (b) bng cch thay a bc 2 vo phng trnh biu din ca im Mmax (hoc Mmin)
Y = ax + b
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2
3 4 5
375
430 495 470
1.500
2.500 4.000 3.500
570
5.400
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CHI PH HN HP
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CHI PH HN HP
PHNG PHP BNH PHNG B NHT Vi phng php ny, h s bin i a v hng s b c xc nh theo h phng trnh sau: 2
xy b x a x y nb a x
X
2,000 1,500 2,500 4,000 3,500 5,400 18,900
(1)
n l s ln quan st
XY
820,000,000 562,500,000 1,075,000,000 1,980,000,000 1,645,000,000 3,078,000,000 9,160,500,000
(2)
X^2
4,000,000 2,250,000 6,250,000 16,000,000 12,250,000 29,160,000 69,910,000
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Thng
1 2 3 4 5 6 Tng
Y
410,000 375,000 430,000 495,000 470,000 570,000 2,750,000
2.750.000 = 6b + 18.900a
(2)
Gii h phng trnh trn ta c a = 48; b = 307.133 Vy theo phng php ny ng biu din chi ph bo tr c dng:
y = 48x + 307.133
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CHI PH HN HP
Trc ht theo phng php ny: cn quan st, thng k v th hin mt s im vi chi ph v mc hot ng tng ng trn th. Sau , c lng v k mt ng thng sau cho chng i qua nhiu im nht. Hay ni cch khc chng th hin c trng nht v chi ph hn hp cc mc hot ng khc nhau. ng thng ny ct trc tung (trc chi ph) mt im no th l nh ph. T tin hnh xc nh bin ph n v v tng bin ph.
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Tng chi ph
Y4 Y3 Y2
ng hi quy Y = aX + b
Y1
X1
x2
x3
x4
Mc hot ng
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Thng
1
Chi ph (1.000)
410
Qung ng km
2.000
2
3 4 5
375
430 495 470
1.500
2.500 4.000 3.500
570
5.400
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Tng chi ph
570
ng hi quy Y = aX + b
495 470
430
410 375
307
1500 2000 2500 3500 4000 5400
Mc hot ng
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Chi ph c hi
Chi ph chm
Chi ph trc tip v chi ph gin tip CP kim sot c v CP khng kim sot c
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