Ung diing mo hinh dinh phi va bien phi de xac dinh va phan tich diem hoa von trong kinh doanh
LgThi'niaDbH^
Dai hoc Giao thong van tai
Tom tdt: Trong kinh doanh, xac dinh va phan tich didm hoa von la ndi dung can thiet va r^t quan frpng, qua phcin tich chi phi thanh d|nh phi va bidn phi, chung ta se dd dang xac dinh duac didm hda vdn. Diem hda v6n diB^c thd hien qua cac chi tieu nhu san luong hda von, doanh thu hda vdn, thdi gian va cong suat hda vdn. Tu diem hda vdn chung ta se cd phuong an kinh doanh hgp ly dd dat dugc fgi nhuan mong muon.
Tit khoa: Dinh phi, bien phi, diem hda vdn.
1. Mir dau
Dau tu san xu^t kinh doanh la mong mudn ciia nhidu ngudi, tuy nhien viec phan tich kinh doanh mot each ky cang se la dieu kien giiip cho viec ldnh doanh thanh cdng.Trong ldnh doanh, phan h'ch didm hda von ia noi dung rat quan trpng va can thidt, qua phan tieh, chiing ta s€ dua ra dugc nhung quydt dinh quan Uong cho kinh doanh, chdng han san Iugng tdi thidu dd hda vdn, san lucmg dd dat Icri nhuan muc tieu, gia ban hcrp ly, chidn Iugc thay doi gia ban san pham, phuang an tidt kiem de giam chi phi va giam gia thanh san pham.Nhu vay van dd dat ra d day la diem hda vdn dugc xac dinh nhu thd nao. Bai bao se lam rd ndi dung nay.
2. Khai niem va ifng dung 2.1. Dinh phi, bien phi
Dinh phi ia nhiing khoan chi phi ma doanh nghiep chi ra trong ky kinh doanh vdi dac didm nd khdng phu thudc vao san lugng, doanh nghiep cd san xuat hay khdng, san xuat it hay nhidu san pham thi nhung khoan chi phi nay khdng thay ddi, chdng ban chi phi thug mat bang, kho bai, tidn luong ngudi lao ddng tra cd dinh theo thdi gian, khau hao tai san cd' dinh theo phuang phap dudng thang, v.v. Nhu vay Tong dinh phi se khdng thay doi khi san iuang thay doi nhung diinh phi tinh binh quan eho mdt dan vi san lugng lai giam dan khi san lugng tang len.
Bidn phi la nhung khoan chi phi ma doanh nghiep chi ra trong ky kinh doanh vcM dae didm nhung khoan chi phi nay phu thudc vao san lucmg, mdi quan he nay thudng la quan he ty' Ie thuan, san luong tang len thi bidn phi tang len, chdng ban chi phi nguyen vat lieu, chi phi nang lugng, tidn luong ngudi lao ddng tra theo san Iugng. v.v. Tdng bidn phi se tang khi san lugng tang nhung bidn phi tinh chi mdt dan vi san lugng lai khdng ddi khi san luong tang hay giam.Chi phi eiia doanh nghiep la long dinh phi va bidn phi trong k\- kinh doanh
2.2. Diem hoa \6n va each xac dinh.
Didm hoa von la didm ma tai dd vai khdi lucmg san pham tieu thu d thi trudng, doanh nghiep dat dugc docinhthu dii bu ddp toan bo hao phi san xuat, kinh doanh vdi gia ca thi trudng da xac dinh hay du kidn.
Diem hda vdn dugc thd hidn qua cdc thdng tin nhir Doanh thu hda vdn, san lupng hda vdn, thdi gian hda von va cdng suat hda vdn. Tuy thudc vao d3e diem san pham dich vu ciia doanh nghiep dd xac dinh diem hda von tuong ung. Chdng han, doanh nghiep dich vu, didm hda vdn dugc xac dinh bdi doanh thu hda vdn, doanh nghiep hoat ddng theo thdi vu nhu du lich, khach san se xac dinh Uidi gian hda von, doanh nghiep san xuat san pham vat chat thi xac dinh san Iugng hda vdn.
Gia su:
DP: Tdng dinh phi ciia doanh nghiep (dong/nam) BP: Tong bidn phi ciia doanh nghiep trong ky (dong/nam)
bp; Bidn phi don vi san pham (dong/san pham) LBp; Tong lai Uen bidn phi (dong/nam) Q: San lugng tieu thu
p; Gia dan vi san pham (dong/san pham) LB%; Ty Ie lai tren bien phi so vdi doanh thu.
Doanh nghiep hda vdn, nghia la tong doanh thu vua ean bdng vdi tdng chi phi;
DT = CP = DP + BP DT - BT = DP
BLBp - DP tue la: lai tren bidn phi = Dinh phi Q x p = DP-l-Qxbp
Ty le lai tren bien phi so vdi doanli thu:
LBp lb LBVo=—^.100%=—.100%
DT p
Xac dinh diem hda vdn ddi vai trudng hop doanh
61
NGHIEN c u u
?.SSE.^=,CH nghiep chi san xuat va tieu thu m d t loai san p h a m .
Tu bieu thuc tren, la suv ra:
Khi d o a n h n g h i e p h d a vdn. nghia la LBp = DP Nhu vay. d o a n h thu h d a vdn se d u o c x a c d m h q u a d m h phi va ty suat lai tren bidn phi n h u s a u :
100 = ^ ^ . 1 0 0 DP DT,
• San lugng hoa von:
0.„ p^DP-Q.^.bp^Q^ --
• Thdi gian hoa \"6n O . DP. 12
"^ 2 / Qip-bp)
- Xac dinh cong suat hda von;
h. = ~-^- .100%
Trong do; Qj,,,,,, ,j,a^; San luong co Hit' khai thac tdi d a Xac d m h diem h d a vdn ddi vdi d o a n h n g h i e p s a n xuat nhidu m a t h a n g
Tnnh l u x a c dinh d i e m h o a vdn n h u sau:
-I- Xac dinh ly le d o a n h thu e u a tung loai san p h a m trong tong d o a n h thu. Can c u vao sd lieu t h u e hien dd .xac dinh tv le d o a n h thu e u a moi loai san p h a m f a i )
DT DT,
°^ ±DT
Trong dd;
ai 1\ tiong d o a n h thu ni<il b a n g i
DTi Doanh thu thuc hien c u a m a t h a n g i binh q u a n hang n a m
- Xac dmh t> suat lai iren bien plii bmh quan cua cac mat haiig
— LBp 1S% = — - lOO'o
DT
- \ a t dinh I d n g d o a n h thu h o a \ ( m
Kill d o a n h ni^iuep hoa \ o n . nghia la lai irc'n bien phi ^ [dng dinh phi
\ h u \ a v , n e u hiet d u o t d m h phi, hiel d u o t lai suat lien bien phi b i n l u i u a n , la se tinh duoc d o a n h thu h o a
\ o n (kill m a LBp = DP)
- Xac dinli doanli thu hoa v on cua n m g loai hang hoa DT_ = DT^ a
- Xac d m h san hioiig hoa \-on ciia tung mat hang, O^ = DT,. p
- \\\ .san luong h o a \ on la .\ar dmli d u o r Ihoi gian tioa u i n \ a con>; Mial h o a xon
3. Ndi dung phan tich diem hoa von trong doanh nghiep
Vol m d t d o a n h nghiep, c a c t h d n g tin. sd lieu ve gia b a n , bidn phi d t m vl, long dinh phi ludn d u o c x a c dinh, khi d o d o a n h n g h i e p s e tinh d u a c d i e m h d a vdn etia minh, p h a n tich d i e m h d a vdn la x e m .xet lieu doanh n g h i e p c d vugt q u a d u g e d i e m h d a v d n hay khdng.
IhcM d i e m vugt q u a va m i i e d d vugt q u a n h u thd nao, viee p h a n tich n a y g i u p e h o d o a n h n g h i e p tim ra n h u n g p h u o n g a n , giai p h a p tdi d a h d a lai n h u a n \ e u n h u m o i c d gdng ciia Ban q u a n tri d o a n h nghiep da ( h u e hien, the n h u n g q u a trinh kinh d o a n h eiia doanh n g h i e p k h d n g the v u a t q u a d i e m h d a vdn thi doanh n g h i e p c a n n g h i e n c u u dd thav' doi c h i d n luoc kinh d o a n h , tim giai p h a p tidt k i e m chi phi, cai tidn qua trinh tieu thu s a n p h a m n h d m tang d o a n h sd, tii dd gia tang lgi n h u a n rdng.
a, D a n h g i a khai q u a t d i d m h d a v o n
¥)e d a n h gia khai q u a t d i e m h d a vdn. c a n tinh ra va so s a n h e a c cbt tieu p h a n a n h s a n luong h d a vdn, d o a n h thu h d a vdn, thdi gian h o a vdn, h e sd edng sual tioat d p n g va d o a n h thu t h u a n a n t o a n vdi c a c ky trudc h o a c vdi e a e d o a n h n g h i e p k h a e h a y vdi s d binh quan c u a n g a n h . Can c u v a o kdt q u a s o s a n h v a > nghia ciia t d e ehi lieu, c d c n h a q u a n In s e d a n h gia d u o c sa bo c h a t l u g n g b o a t d d n g kinh d o a n h .
S a n Iuang h d a vdn c a n g t h a p . d o a n h Ihu thuan hoa vdn c a n g n h d va thdi gian h d a v d n c a n g ngdn thi hoal d d n g kinh d o a n h c a n g a n t o a n vd c o hieu qua, loi n h u a n thu d u o c tren h a o phi Ix) ra e a n g km va nguoc
He sd t d n g suat h o a l d p n g b o a vdn c a n g thap, chat luong b o a t d d n g kinh d o a n h c a n g c a o , d o a n h nghiep chi c a n tieu thu rnof luong n h d s a n p h a m , dich vu, h a n g h d a la d a b a o d a m h d a vdn va n g u o c iai
Doanh Ihu t h u a n a n l o a n la p h d n d o a n h thu thuan l v u a t q u a d i e m h o a vc'in P h a n d o a n h thu t h u a n an loan c a n g c a o , d i d m h o a vdn cdng gdn h o n va boat dong | kinh d o a n h c a n g h i e u q u a . m u c a n toan ciia hoat d d n g kinh d o a n h s e c a o , d d riti ro se gi<im va nguac I
b. Phan tich n h a n t d a n h h u o n g d e n diem hoa vdn
Tiiy t h u d c v a o tinh hinh cu the, c d n g Ihiie x a e dmh dit'm h o a \c")n cd the k h a c n h a u va d o \ a \ . nhan to a n h h u d n g d e n d i e m h o a vdn t o the k h a e nhau Tu\ I nhien, d i e m h d a vdn t h u o n g lliay doi d o a n h hircjn^
c u a e d e n h a n to sau: I + Tong dinh phi
Tdng d m h phi la n h a n to il bien d d n g so vtVi quy ino kinh d o a n l i Tuy nhit'ii. Irong gitii h a n kli.i n a n g kinh d o a n h e h o p h e p , ehi phi c d d n i h t o the thav doi khdn^
|)liai d o d a u l u t h e n i Ihiet bl ina> m o r kmh d o a n h ma j tio c a c nguyen n h a n khac, t h a n g h a n , d o liiavddi ly le
62
k h & hao t ^ sdn c6 dinh, thay ddi don gia thud phuong tidn kinh doanh, thay dfii don gia tidn luong c ^ bO qudn ly, .v.v. Ngodi ra, trong qua trinh hoqit dpng kinh doanh, doanh nghi§p c6 tiid tidn hdnh d^u tu md rdng quy m6 kinh doanh hay dAu tu chidn sdu dd ndng cao c h ^ lugng sdn phim, dich vu.
S\t thay d6i ciia tdng d|nh phi se kdo flieo su thay ddi ciia didm hoa vdn. Anh hudng ciia nhdn td ndy dugc xac dinh tix)ng didu kidn gid djnh: tdng dinh phi ky phdn tich, bidn phi don vj vd gid bdn don vJ ^ gdc.
-I- Bidn phi don vi.
Bidn phi don vj cd thd thay ddi do ydu c^u ndng cao cheEt lugng sdn ph5m, do dom gid tidn luong, nguyen vdt lidu thay ddi, v.v. Khi dd didm hda vdn cQng se thay ddi theo. Ndu bidn phi cd xu hudng tdng thi doanh nghiep phai tdng them sdn lugng tieu thy, doanh thu thuSn hda vdn se cao hoa vd thcri gian hda vdn se dai hon. Ngugc I^, khi bidn phi giam thi sdn lugng hda vdn se gidm, kdo theo doanh sd hda vdn se thap vd thCn gian hda vdn se ng&i. Anh hudng etia ' 'rili^ td ndy dugc xdc dinh trong didu kidn gid dinh:
- tdng dinh phi vd bidn plii don vi kj' plidn tich, gia bdn k^gdc.
+ Doanh thu thuiin don vj.
Tiiy theo nhu cdu thi trudng va tinh hinh canh tranh, doanh thu thudn dan vi m$t hdng cd thd thay ddi. Didu ndy se tdc ddng ddn didm hda vdn, 1dm cho didm hda vdn thay ddi. Doanh thu ttiudn don vl cang cao, didm hda vdn cdi^ giin hon va ngugc iai, doanh Uiu thuiin don vJ cdng tti^p, didm hda vdn cdng xa.
c. Xdc dinh sdn lugng cdn thidt dd dat dugc ioi nhuan mong mudn
Sau khi dat hda vdn, cii moi don v} mdt hdng lidn ra sg cho miic Idi rdng bdng chinh Idi gdp ciia mdt hdng dd. Nghia la, sau khi hda vdn, mdi don vi mdt hang tidu thu chi phdi trang trai dii bidn phi vd do dd, phdn chdnh I^ch giOa gid bdn vd bidn phi chinh Id Idi rdng md don vi mdt hdng d6 dem lai. Nhu vdy, dd dat dugc miic lgi nhudn mong mudn hay loi nhudn muc tieu, doanh nghiep cdn phdi bdo ddm cung ling vugt miic sdn Ktgng hda vdn vdi mdt khdi lugng sdn phdm nhu sau:
Afi
AtStc lgi nhudn Jttong mudn Ldi tr&t biht phi dan vi p-bp Tdng sdn lugng cdn tiiidt md doanh nghidp phdi bdo ddm ddp dng dd dzit dugcmiic loi nhudn mong mudn bao gdm cd sdn lugng hda vdn vd sdn Iugng vugt didm hda vdn.
Tuy nhien, trdn thvtc td, mpi su bidn dOng vd chi phi vd gid bdn ddu dnh hudng ddn didm hda vdn vd do dd, dnh hudng ddn sdn lugng vd doanh sd dd dat dugc miic lea nhu§n mong mudn. Khi chi phi tdng (dinh phi.
bidn phf), dd hda vdn, doanh nghidp phdi tdng khdi lugng sdn phdm tieu thy. V) thd, khdi lugng sdn phiim cdn sdn xudt vd tieu thy dd d^t Igi nhudn mong mudn cflng phdi tdng Uidm. Ngugc l^i, ndu tidt kiem dugc clii phi, dd dat hda vdn cOng nhu lgi nhudn mong mudn, doanh nghiep chi cdn tieu thu khdi Iugng sdn phdm it hon.Khdc vdi bidn dOng cda chi phi, khi gid bdn dem vi tdng, lugng sdn phdm cdn thidt de doanh nghidp hda vdn vd dat miic Igi nhudn mong mudn se gidm xudng. Cdn ndu gid bdn don vj ha, lupng san phdm md doanh nghidp cdn tieu thy dd d^t hda vdn vd dat Igd nhudn mong mudn sd tang l e a Sy bidn ddng vd chi phi va gid bdn budc cdc nha kinh doanh khi xdy dyng chidn luge phai du tinh ddn sao cho dat dugc miic loi nhudn mong mudn trong mpi tinh hudng.
4. Ket luan
NhOng npi dung trSn ddy cho cJiiing ta thdy dugc •y nghia cila viec ling dung djnh phi vd bidn phi dd xdc dinh vd phan tich didm hda vdn trong kinh doanh.
Didm hda vdn Id mdt cdn cti rdt quan trpng ma bdt cii ngudi kinh doanh ndo cQng phdi tmh dugc cho doanh nghiep minh, bdi vi nd Id can cii quan trpng dd dua ra cdc qiflfdt dinh kinh doanh ciia minhy.
Tai iieu tham i(hao
Doan Xudn Tien (chii bidn) (2013), Gido binh Kd todn qudn tii doanh nghiep, NXB Tdi chinh.
Biii Vdn Vdn (2014), Gido trinh Tdi chinh doanh nghidp, NXB Tai chinh.
Bili Thanh Vdn (2015), Gido hinh Chudn muc kd todn qudc td, NXB Tdi chinh.
^ T± CHAU A - T H A I E
Xem tiSp trang 25
