Chu chuyn t bn v thi gian chu chuyn

Chu chuyn t bn v thi

gian chu chuyn
Bi:
i Hc Kinh T Quc Dn

Khi nim
Chu chuyn t bn l tun hon t bn nu ta coi l mt qu trnh nh k, i mi
v lp i lp li khng ngng. Nghin cu tun hon t bn l ta nghin cu mt cht
ca vn ng ca t bn. Nghin cu chu chuyn l nghin cu mt lng ca vn ng
t bn.

Thi gian chu chuyn ca t bn

L thi gian t khi nh t bn ng t bn ra di mt hnh thi nht nh cho n khi
thu v cng di hnh thi ban u, c km theo gi tr thng d. Tun hon ca t bn
bao gm qu trnh sn xut v qu trnh lu thng nn thi gian chu chuyn cng do
thi gian sn xut v thi gian lu thng cng li.

Thi gian sn xut

Thi gian t bn nm trong giai on sn xut. Gm : Thi gian lao ng v thi gian
d tr sn xut.
Thi gian lao ng l thi gian ngi lao ng tc ng vo i tng lao ng to
ra sn phm. y l thi gian c ch, v n to ra gi tr cho sn phm.
Thi gian gin on lao ng l thi gian i tng lao ng , di dng bn thnh
phm nm trong lnh vc sn xut, nhng khng c s tc ng ca lao ng ca t

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Chu chuyn t bn v thi gian chu chuyn

nhin. Thi gian gin on lao ng x th xen k hoc tch ra thnh thi k ring bit
vi thi gian lao ng v n th rt ngn, di khc nhau.
Thi gian d tr sn xut l thi gian cc yu t sn xut c mua v v sn sng
thi gian sn xut, nhng cha thc s c a vo qu trnh sn xut, cn dng d
tr. l iu kin qu trnh sn xut c lin tc. Trong ba thi gian trn th ch
c thi gian lao ng l to ra gi tr, nhng thi gian d tr sn xut v thi gian gin
on lao ng l khng trnh khi, V vy rt ngn c thi gian ny l iu kin c
bn nng cao hiu qu sn xut ca t bn.
Thi gian lu thng
L thi gian t bn nm trong qu trnh lu thng. Thi gian lu thng gm thi gian
mua nguyn nhin vt liu v thi gian bn hng ho, k c thi gian vn chuyn.
Thi gian lu thng ph thuc vo nhiu yu t nh : Tnh hnh th trng, quan h
cung- cu, gi c trn th trng, khong cch ti th trng, trnh pht trin giao
thng vn ti.....Trong thi gian lu thng, t bn khng lm chc nng sn xut, khng
to ra gi tr cho sn phm v gi tr thng d cho t bn. Tuy nhin, khng th thiu s
tn ti ca n, v l u vo v u ra ca sn xut. Rt ngn c thi gian lu thng
s lm rt ngn thi gian chu chuyn, lm cho qu trnh sn xut c lp li nhanh hn,
lm tng hiu qu ca tun hon t bn. Ta c :
Thi gian lu thng = Thi gian bn hng + Thi gian mua hng
Tc chu chuyn t bn
Thi gian chu chuyn t bn chu s nh hng ca nhiu yu t nn thi gian chu
chuyn trong cung mt ngnh v gia nhng ngnh khc nhau l rt khc nhau. so
snh c cn tnh tc chu chuyn t bn. Tng tc chu chuyn ca t bn c
ngha quan trng trong vic tng hiu qu hat ng ca t bn.
Trc ht tng tc chu chuyn ca t bn c nh s tit kim c chi ph bo qun,
sa cha t bn c nh trong qu trnh hot ng, trnh c hao mn v hnh v hao
mn hu hnh, cho php i mi nhanh my mc, thit b c th s dng qu khu hao
lm qu d tr sn xut m rng sn xut m khng cn c t bn ph thm.
i vi t bn lu ng, vic tng tc chu chuyn hay rt ngn thi gian chu chuyn
s cho php trt kim c t bn ng trc khi quy m sn xut nh c hay c th m
rng thm sn xut m khng cn c t bn ph thm.
V d , mt t bn c thi gian chu chuyn l `10 tun gm 5 tun sn xut v 5 tun
lu thng. Quy m sn xut i hi mt lng t bn lu ng cho 5 tun sn xut l:
100x5=500. Nhng sau sn phm lm ra phi qua 5 tun lu thng. Do vy, sn
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Chu chuyn t bn v thi gian chu chuyn

xut lin tc phi cn mt lng t bn lu ng khc cho 5 tun l 100x 5 = 500, tng
cng l 1000. Nu do nhng nhuyn nhn no, thi gian chu chuyn rt ngn li cn 9
tun vi quy m sn xut khng i th t bn lu ng cn thit cho sn xut cn thit
cho sanr xut lin tc ch l 100x9 = 900, tit kim c 100 t bn ng trc. Chnh
v vy khi mi bt u kinh doanh, thc lc kinh t cn yu, t bn thng c u t
vo nhng ngnh c thi gian chu chuyn ngn nh cng nghip nh, cng nghip thc
phm. Ch khi trng thnh, c vn ln th t bn vi u t vo nhng ngnh c
chu k kinh doanh di nh cng nghip nng. i vi t bn kh bin, vic tng thm
t sut gi tr thng d hng nm.
V d: c hai t bn A v B, u c t sut gi tr thng d l m = 100%, ch khc nhau
thi gian chu chuyn t bn. T bn A l 5 tun ( ngnh dt) cn t bn B l 50 tun (
ngnh ng tu). sn xut lin tc, t bn A cn mt lng t bn kh bin ng trc
l100x5 = 500, cn t bn kh bin ng trc l 100x 50 = 5000. Cng vi m = 100,
sau 5 tun, t bn A to ra mt gi tr thng d l 5x100= 500, sau 50 tun to ra gi
tr thng d l 100x50= 5000( hay 500x10 vng=5000), nhng lun lun ch cn mt
lng t bn kh bin ng trc l 500 cn t bn B, sau 50 tun cng to ra niith ga
tr thng d l 100x 50 =5000, nhng cn mt lng t bn kh bin ng trc l 5000.
T sut gi tr thng d hang nm l M vi t bn kh bin ng trc V.
M' =M/V x100% = mxn/Vx 100% =m'.n
Trong : m l gi tr thng d to ra trong 1 vng chu chuyn
m/v l t sut gi tr thngh d thc t
n: l s vng chu chuyn trong nm
t bn Am t sut gi tr thng d hng nm l:
M' = 5000/500 x 100%= 100%
Nh vy mc d c t sut gi tr thng d m' phn nh trnh n bc lt t bn A v B
nh nhau, nhng t sut gi tr thng d hng nm M' phn nh hiu qu hot ng ca
hai t bn li khc nhau. Bi vy, vic la chn ngnh c thi gian chu chuyn chn
hn v tm mi cch rt ngn thi gian ca mt vng chu chuynl mt trong nhng
bin php nng cao hiu qu s dng ca cc doanh nghip. iu gy ra o tng
rng lu thng cng to ra gi tr thng d dho t bn. Song thc t khng phi vy, chu
chuyn nhanh v do thu ht c nhiu lao ng hn, nh m to ra c nhiu
gi tr mi trong c gi tr thng d.
Tc chu chuyn t bn bng s vng chu chuyn thc hin c trong mt khong
thi gian nht nh, v d nh mt nm.
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