Payback Period: Khong thi gian hon vn l m t khong thi gian m d

n c th tr tin cho chnh n( pay for itself).

Thi gian hon vn thng c tnh bng nm v khong thi gian hon vn cng
ngn th cng c a chung v thi gian tin tr li nhanh hn d dng hn trong vic
u t vo cng vic khc.
Thi gian hon vn ngn => t ri ro. V mt s cng ty da vo thi gian hon vn
quyt nh c nn u t vo vic hay khng v con s nm hp l c th lm l 3
nm.
Cng thc : Payback Period = Investment (Total Cost of the Project) / Annual Cash
Inflow.
Payback Period = Tng tin u t / Tin thu li c hng nm.
Cng thc khc tnh Payback Period: Payback Period = Y + ( A / B )
Trong Y l s nm trc nm hon vn. vd: Trong nm th 4 s hon vn th Y s
bng 3.
A: l s tin cn li trong nm cui cng trc khi hon vn. vd: nm th 4 s hon vn
th s tin cn n li trong nm 3 s l A.
B: s tin thu li hng nm.
Lu : Payback period khng th tnh nu tng tin thu li hng nm nh hn nhiu so
vi tng tin b ra hng nm. V c nhiu payback period trong mt d n.
V d v tng quan s lc : http://www.solutionmatrix.com/payback-period.html

Break Even Analysis: im hon vn.
im hon vn tr li cho cu hi sau: Ti phi bn bao nhiu sn phm ti c th bt
u c li nhun. Hoc phi mt bao nhiu ngi thu phng trong ta nh tin chi
tr cho vic xy dng v bo dng ta nh. N ging nh l s c tnh cc li nhun
sau khi sn phm hon thnh v tnh ton xem li nhun c lm, chi tr cho d n
khng.
Cc gi tr nh hng n break-even Analysis:
Net cash inflow per unit (e.g., selling price per unit sold)
Fixed costs(chi ph c nh): Khng nh hng n khi lng unit ((thng bao gm
nhng th nh trang thit b v c s chi ph, v tin lng ca nghin cu hoc nhn vin
iu hnh)
Variable costs : cc chi ph khc hn hng n cc unit ( v d: chng hn nh chi ph lao
ng nh my sn xut trc tip, chi ph vt liu, v bn hng hoa hng.)
Cng thc:
Q=F/(P-v)
Q: breakeven quantity
F:Total fixed costs
v: Variable cost per unit
P: Selling price or inflow per unit
V d:
Cng thc ho vn n gin bn tri cho thy lm th no cc yu t u vo sn xut s
lng ho vn, "Q."

Gi s v d, mt hng mc sn xut c sn xut v bn vi cc gi tr:
F = Tng s chi ph c nh = $ 120.340
v = chi ph bin i trn mt n v = $ 26,87
P = Gi bn cho mi n v = $ 75,00

S lng ho vn ca n v (im ha vn) l:
Q = (120.340) / (75,00-26,87) = 120.340 / 48,13 = 2,500.3 n v
V n khng phi bn mt n v phn on, s lng ha vn Q s c lm trn ln
n 2.501 n v. Vi Q by gi c bit n, kt qu c th c xc nhn bng cch
tnh ton:
Tng s dng = QP = (2,500.3) ($ 75.00) = $ 187,523
v
Tng chi ph c nh chi ph + chi ph bin i = F + (Q v)
= 120.340 + (2,500.3) ($ 26,87) = $ 187.523

Thng tin chi tit cng nh v d c th: http://www.solutionmatrix.com/break-even-
analysis.html
Cng thc tnh trc tip trn mng ( ch cn in s liu v n t tnh):
http://home.ubalt.edu/ntsbarsh/Business-stat/otherapplets/BreakEven.htm


4-year y ng l trong vng 4 nm cc gi tr trn c t khng. V d nh l tnh
theo mc hon vn (Payback Period), Break-even analisys th d n c kh thi
khng?( Use the VP Marketing Viking Business Estimates spreadsheet (in the Readings
folder) as input to your budget). V da vo s liu xc nh. Xem th trong 4 nm s
liu th d n c kh thi khng sau khi thc hin cc bc tnh ton trn.