Trong kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ea3n xu\u1ea5t, c\u00f3 m\u1ed9t con s\u1ed1 m\u00e0 b\u1ea5t k\u1ef3 ch\u1ee7 shop n\u00e0o tr\u00ean Shopee, Lazada hay Tiki c\u0169ng ph\u1ea3i n\u1eafm r\u00f5: COGS (Cost of Goods Sold)<\/strong> \u2013 hay c\u00f2n g\u1ecdi l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu b\u1ea1n \u0111ang b\u00e1n gi\u00e0y tr\u00ean Shopee v\u1edbi gi\u00e1 500.000\u0111 nh\u01b0ng kh\u00f4ng bi\u1ebft gi\u00e1 v\u1ed1n th\u1ef1c s\u1ef1 l\u00e0 bao nhi\u00eau (bao g\u1ed3m ti\u1ec1n nh\u1eadp, v\u1eadn chuy\u1ec3n, \u0111\u00f3ng g\u00f3i, hao h\u1ee5t), b\u1ea1n s\u1ebd kh\u00f4ng bao gi\u1edd bi\u1ebft m\u00ecnh \u0111ang l\u00e3i hay l\u1ed7 th\u1eadt s\u1ef1. COGS l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, \u0111\u00f3 l\u00e0 t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u1ea1o ra ho\u1eb7c mua v\u00e0o nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c t\u00ednh COGS, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho (FIFO, LIFO, B\u00ecnh qu\u00e2n gia quy\u1ec1n), t\u1ef7 l\u1ec7 COGS chu\u1ea9n theo t\u1eebng ng\u00e0nh, v\u00e0 quan tr\u1ecdng nh\u1ea5t \u2013 c\u00e1ch t\u1ed1i \u01b0u COGS \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn trong m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh kh\u1ed1c li\u1ec7t hi\u1ec7n nay t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\n\ud83d\udca1 C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3:<\/strong> B\u1ea1n mu\u1ed1n t\u00ednh nhanh t\u1ef7 l\u1ec7 COGS, bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cho shop online c\u1ee7a m\u00ecnh? H\u00e3y s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00ednh ph\u1ea7n tr\u0103m v\u00e0 t\u00e0i ch\u00ednh mi\u1ec5n ph\u00ed t\u1ea1i 1phantram.com<\/a> \u2013 ch\u1ec9 c\u1ea7n nh\u1eadp doanh thu v\u00e0 gi\u00e1 v\u1ed1n, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh t\u1ef7 l\u1ec7 COGS, bi\u00ean l\u00e3i g\u1ed9p v\u00e0 \u0111\u01b0a ra so s\u00e1nh chu\u1ea9n ng\u00e0nh ngay l\u1eadp t\u1ee9c.\n<\/div>\n
COGS L\u00e0 G\u00ec? \u0110\u1ecbnh Ngh\u0129a Chu\u1ea9n Theo Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n<\/h2>\n
COGS l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh Cost of Goods Sold<\/strong>, d\u1ecbch sang ti\u1ebfng Vi\u1ec7t l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>. \u0110\u00e2y l\u00e0 t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c mua v\u00e0o nh\u1eefng h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n ra trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 (th\u00e1ng, qu\u00fd, n\u0103m). COGS kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 marketing, l\u01b0\u01a1ng nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng h\u00e0nh ch\u00ednh hay kh\u1ea5u hao thi\u1ebft b\u1ecb kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t.<\/p>\n
B\u1ea3n Ch\u1ea5t Kinh T\u1ebf C\u1ee7a COGS<\/h3>\n
B\u1ea3n ch\u1ea5t c\u1ee7a COGS l\u00e0 ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho kh\u00e1ch h\u00e0ng. Khi b\u1ea1n b\u00e1n m\u1ed9t \u0111\u00f4i gi\u00e0y Nike tr\u00ean Shopee v\u1edbi gi\u00e1 1.200.000\u0111, COGS ch\u1ec9 bao g\u1ed3m: ti\u1ec1n nh\u1eadp \u0111\u00f4i gi\u00e0y \u0111\u00f3 (gi\u1ea3 s\u1eed 800.000\u0111), chi ph\u00ed v\u1eadn chuy\u1ec3n t\u1eeb kho t\u1ed5ng v\u1ec1 kho ri\u00eang (20.000\u0111), chi ph\u00ed \u0111\u00f3ng g\u00f3i (5.000\u0111). T\u1ed5ng COGS cho \u0111\u00f4i gi\u00e0y n\u00e0y l\u00e0 825.000\u0111. Ph\u1ea7n ch\u00eanh l\u1ec7ch 375.000\u0111 l\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p \u2013 ch\u01b0a tr\u1eeb c\u00e1c chi ph\u00ed kh\u00e1c.<\/p>\n
Vai Tr\u00f2 C\u1ee7a COGS Trong B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh<\/h3>\n
COGS xu\u1ea5t hi\u1ec7n trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement), n\u1eb1m ngay sau d\u00f2ng Doanh thu thu\u1ea7n. C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n: L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n \u2013 COGS<\/strong>. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 \u0111\u1ea7u ti\u00ean m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee7 doanh nghi\u1ec7p nh\u00ecn v\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ed1t l\u00f5i. M\u1ed9t shop c\u00f3 COGS c\u00e0ng th\u1ea5p so v\u1edbi doanh thu th\u00ec bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p c\u00e0ng cao, s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u00e0ng t\u1ed1t.<\/p>\n
Ph\u00e2n Bi\u1ec7t COGS V\u1edbi C\u00e1c Chi Ph\u00ed Kh\u00e1c<\/h3>\n
Nhi\u1ec1u ch\u1ee7 shop m\u1edbi th\u01b0\u1eddng nh\u1ea7m l\u1eabn COGS v\u1edbi t\u1ed5ng chi ph\u00ed kinh doanh. C\u1ea7n nh\u1edb r\u1eb1ng COGS ch\u1ec9 t\u00ednh chi ph\u00ed tr\u1ef1c ti\u1ebfp g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n. Ti\u1ec1n ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook Ads, l\u01b0\u01a1ng nh\u00e2n vi\u00ean CSKH, ph\u00ed thu\u00ea v\u0103n ph\u00f2ng \u2013 t\u1ea5t c\u1ea3 \u0111\u1ec1u thu\u1ed9c nh\u00f3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (Operating Expenses), kh\u00f4ng ph\u1ea3i COGS. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u00fap b\u1ea1n \u0111\u00e1nh gi\u00e1 \u0111\u00fang hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p.<\/p>\n
C\u00f4ng Th\u1ee9c T\u00ednh COGS Chu\u1ea9n Qu\u1ed1c T\u1ebf<\/h2>\n
C\u00f3 hai c\u00e1ch ti\u1ebfp c\u1eadn ch\u00ednh \u0111\u1ec3 t\u00ednh COGS: c\u00f4ng th\u1ee9c d\u1ef1a tr\u00ean h\u00e0ng t\u1ed3n kho v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh tr\u1ef1c ti\u1ebfp theo t\u1eebng s\u1ea3n ph\u1ea9m. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c nhau.<\/p>\n
C\u00f4ng Th\u1ee9c T\u1ed5ng Qu\u00e1t Theo H\u00e0ng T\u1ed3n Kho<\/h3>\n
C\u00f4ng th\u1ee9c chu\u1ea9n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t tr\u00ean to\u00e0n c\u1ea7u l\u00e0:<\/p>\n
COGS = H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 + H\u00e0ng nh\u1eadp trong k\u1ef3 \u2013 H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3<\/strong><\/p>\n
Trong \u0111\u00f3:<\/p>\n
\n
H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng c\u00f2n l\u1ea1i trong kho v\u00e0o ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n<\/li>\n
H\u00e0ng nh\u1eadp trong k\u1ef3:<\/strong> T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 mua\/s\u1ea3n xu\u1ea5t trong k\u1ef3 (bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1ec1 kho)<\/li>\n
H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng c\u00f2n l\u1ea1i trong kho v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3<\/li>\n<\/ul>\n
V\u00ed D\u1ee5 T\u00ednh COGS Cho Shop B\u00e1n Gi\u00e0y Tr\u00ean Shopee<\/h3>\n
\n\ud83d\udce6 V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u2013 Shop ABC b\u00e1n gi\u00e0y sneaker tr\u00ean Shopee:<\/strong>
\n\u0110\u1ea7u th\u00e1ng 6\/2025, shop c\u00f3 s\u1eb5n 50 \u0111\u00f4i gi\u00e0y tr\u1ecb gi\u00e1 40.000.000\u0111 trong kho. Trong th\u00e1ng, shop nh\u1eadp th\u00eam 200 \u0111\u00f4i v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb 160.000.000\u0111 (\u0111\u00e3 bao g\u1ed3m ph\u00ed ship v\u1ec1 kho). Cu\u1ed1i th\u00e1ng 6, ki\u1ec3m k\u00ea c\u00f2n l\u1ea1i 80 \u0111\u00f4i tr\u1ecb gi\u00e1 64.000.000\u0111.<\/p>\n
COGS th\u00e1ng 6 = 40.000.000 + 160.000.000 \u2013 64.000.000 = 136.000.000\u0111<\/strong><\/p>\n
Ngh\u0129a l\u00e0 shop \u0111\u00e3 b\u00e1n ra l\u01b0\u1ee3ng h\u00e0ng c\u00f3 gi\u00e1 v\u1ed1n 136 tri\u1ec7u \u0111\u1ed3ng trong th\u00e1ng. N\u1ebfu doanh thu th\u00e1ng 6 \u0111\u1ea1t 200.000.000\u0111, l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 64 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p 32%.\n<\/p><\/div>\n
C\u00f4ng Th\u1ee9c T\u00ednh Tr\u1ef1c Ti\u1ebfp Theo S\u1ea3n Ph\u1ea9m<\/h3>\n
\u0110\u1ed1i v\u1edbi c\u00e1c shop nh\u1ecf b\u00e1n \u0111\u01a1n h\u00e0ng \u0111\u01a1n l\u1ebb, c\u00f3 th\u1ec3 t\u00ednh COGS cho t\u1eebng s\u1ea3n ph\u1ea9m:<\/p>\n
COGS \u0111\u01a1n v\u1ecb = Gi\u00e1 nh\u1eadp + Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1ec1 kho + Chi ph\u00ed \u0111\u00f3ng g\u00f3i + Hao h\u1ee5t d\u1ef1 ki\u1ebfn<\/strong><\/p>\n
Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi shop b\u00e1n h\u00e0ng order, dropshipping ho\u1eb7c handmade. Tuy nhi\u00ean v\u1edbi shop c\u00f3 doanh s\u1ed1 l\u1edbn v\u00e0 \u0111a d\u1ea1ng SKU, c\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t theo h\u00e0ng t\u1ed3n kho s\u1ebd ch\u00ednh x\u00e1c h\u01a1n. \u0110\u1ec3 t\u00ednh nhanh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00f4ng th\u1ee9c t\u00ednh ph\u1ea7n tr\u0103m chu\u1ea9n<\/a> \u00e1p d\u1ee5ng trong kinh doanh.<\/p>\n
C\u00e1c Th\u00e0nh Ph\u1ea7n Chi Ph\u00ed C\u1ea5u Th\u00e0nh COGS<\/h2>\n
\u0110\u1ec3 t\u00ednh COGS ch\u00ednh x\u00e1c, b\u1ea1n c\u1ea7n bi\u1ebft nh\u1eefng lo\u1ea1i chi ph\u00ed n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u00e0 nh\u1eefng lo\u1ea1i n\u00e0o kh\u00f4ng. Vi\u1ec7c t\u00ednh s\u00f3t ho\u1eb7c t\u00ednh d\u01b0 \u0111\u1ec1u d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn.<\/p>\n
Chi Ph\u00ed Nguy\u00ean V\u1eadt Li\u1ec7u Tr\u1ef1c Ti\u1ebfp<\/h3>\n
\u0110\u00e2y l\u00e0 ph\u1ea7n l\u1edbn nh\u1ea5t c\u1ee7a COGS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t. Bao g\u1ed3m to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u th\u00f4 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra th\u00e0nh ph\u1ea9m. V\u00ed d\u1ee5, m\u1ed9t x\u01b0\u1edfng may \u00e1o thun b\u00e1n tr\u00ean Lazada, nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp g\u1ed3m: v\u1ea3i cotton (60.000\u0111\/\u00e1o), ch\u1ec9 may (2.000\u0111\/\u00e1o), n\u00fat b\u1ea5m (1.000\u0111\/\u00e1o), nh\u00e3n m\u00e1c (3.000\u0111\/\u00e1o). \u0110\u1ed1i v\u1edbi shop th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n (ch\u1ec9 mua \u0111i b\u00e1n l\u1ea1i), chi ph\u00ed n\u00e0y ch\u00ednh l\u00e0 gi\u00e1 nh\u1eadp h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p.<\/p>\n
Chi Ph\u00ed Nh\u00e2n C\u00f4ng Tr\u1ef1c Ti\u1ebfp<\/h3>\n
Ch\u1ec9 bao g\u1ed3m l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m ho\u1eb7c x\u1eed l\u00fd h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi b\u00e1n. \u0110\u1ed1i v\u1edbi x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, \u0111\u00f3 l\u00e0 l\u01b0\u01a1ng c\u00f4ng nh\u00e2n may, c\u1eaft, \u0111\u00f3ng g\u00f3i. \u0110\u1ed1i v\u1edbi shop online, \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 l\u01b0\u01a1ng ng\u01b0\u1eddi so\u1ea1n h\u00e0ng, \u0111\u00f3ng g\u00f3i \u0111\u01a1n. L\u01b0u \u00fd: l\u01b0\u01a1ng ng\u01b0\u1eddi ch\u1ea1y ads, CSKH, k\u1ebf to\u00e1n kh\u00f4ng<\/em> t\u00ednh v\u00e0o COGS.<\/p>\n
Chi Ph\u00ed S\u1ea3n Xu\u1ea5t Chung<\/h3>\n
Bao g\u1ed3m c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t\/l\u01b0u kho nh\u01b0: ti\u1ec1n \u0111i\u1ec7n m\u00e1y may, kh\u1ea5u hao m\u00e1y m\u00f3c, ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, v\u1eadt t\u01b0 ti\u00eau hao (b\u0103ng keo, t\u00fai PE \u0111\u00f3ng g\u00f3i). \u0110\u1ed1i v\u1edbi shop nh\u1ecf tr\u00ean Shopee, chi ph\u00ed n\u00e0y th\u01b0\u1eddng r\u1ea5t \u00edt, ch\u1ee7 y\u1ebfu l\u00e0 v\u1eadt t\u01b0 \u0111\u00f3ng g\u00f3i v\u00e0 m\u1ed9t ph\u1ea7n \u0111i\u1ec7n n\u01b0\u1edbc kho nh\u1ecf.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Th\u00e0nh ph\u1ea7n chi ph\u00ed<\/th>\n T\u00ednh v\u00e0o COGS?<\/th>\n V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/th>\n<\/tr>\n<\/thead>\n
Gi\u00e1 nh\u1eadp h\u00e0ng<\/td>\n \u2705 C\u00f3<\/td>\n Mua gi\u00e0y t\u1eeb nh\u00e0 ph\u00e2n ph\u1ed1i: 800.000\u0111\/\u0111\u00f4i<\/td>\n<\/tr>\n
V\u1eadn chuy\u1ec3n h\u00e0ng v\u1ec1 kho<\/td>\n \u2705 C\u00f3<\/td>\n Ship t\u1eeb TP.HCM ra H\u00e0 N\u1ed9i: 15.000\u0111\/\u0111\u01a1n<\/td>\n<\/tr>\n
\u0110\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m<\/td>\n \u2705 C\u00f3<\/td>\n H\u1ed9p + b\u0103ng keo + bubble: 8.000\u0111\/\u0111\u01a1n<\/td>\n<\/tr>\n
Nh\u00e2n c\u00f4ng so\u1ea1n h\u00e0ng<\/td>\n \u2705 C\u00f3<\/td>\n L\u01b0\u01a1ng nh\u00e2n vi\u00ean kho: 7tr\/th\u00e1ng<\/td>\n<\/tr>\n
Qu\u1ea3ng c\u00e1o Shopee\/Facebook<\/td>\n \u274c Kh\u00f4ng<\/td>\n Chi ph\u00ed marketing ri\u00eang<\/td>\n<\/tr>\n
Ph\u00ed s\u00e0n Shopee (4-5%)<\/td>\n \u26a0\ufe0f T\u00f9y ghi nh\u1eadn<\/td>\n Th\u01b0\u1eddng t\u00ednh v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n
L\u01b0\u01a1ng CSKH, k\u1ebf to\u00e1n<\/td>\n \u274c Kh\u00f4ng<\/td>\n Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n<\/tr>\n
Ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng<\/td>\n \u274c Kh\u00f4ng<\/td>\n Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng chung<\/td>\n<\/tr>\n
Hao h\u1ee5t, h\u01b0 h\u1ecfng h\u00e0ng<\/td>\n \u2705 C\u00f3<\/td>\n D\u1ef1 ph\u00f2ng 2-3% h\u00e0ng t\u1ed3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
T\u1ef7 L\u1ec7 COGS Tr\u00ean Doanh Thu Bao Nhi\u00eau L\u00e0 T\u1ed1t?<\/h2>\n
T\u1ef7 l\u1ec7 COGS\/Doanh thu l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 s\u1ee9c kh\u1ecfe quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng th\u1ee9c: T\u1ef7 l\u1ec7 COGS = (COGS \/ Doanh thu thu\u1ea7n) \u00d7 100%<\/strong>. T\u1ef7 l\u1ec7 n\u00e0y c\u00e0ng th\u1ea5p c\u00e0ng t\u1ed1t, v\u00ec n\u00f3 t\u1ef7 l\u1ec7 ngh\u1ecbch v\u1edbi bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n
\u00dd Ngh\u0129a C\u1ee7a T\u1ef7 L\u1ec7 COGS<\/h3>\n
Gi\u1ea3 s\u1eed shop b\u00e1n qu\u1ea7n \u00e1o tr\u00ean Lazada c\u00f3 doanh thu 500 tri\u1ec7u\/th\u00e1ng, COGS l\u00e0 300 tri\u1ec7u, t\u1ef7 l\u1ec7 COGS = 60%. \u0110i\u1ec1u n\u00e0y ngh\u0129a l\u00e0 c\u1ee9 100\u0111 doanh thu, shop t\u1ed1n 60\u0111 cho gi\u00e1 v\u1ed1n, c\u00f2n 40\u0111 l\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ec3 trang tr\u1ea3i c\u00e1c chi ph\u00ed kh\u00e1c v\u00e0 t\u1ea1o l\u1ee3i nhu\u1eadn r\u00f2ng. N\u1ebfu t\u1ef7 l\u1ec7 COGS t\u0103ng t\u1eeb 60% l\u00ean 70% trong qu\u00fd sau, \u0111\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o: c\u00f3 th\u1ec3 gi\u00e1 nh\u1eadp t\u0103ng, s\u1ea3n ph\u1ea9m gi\u1ea3m gi\u00e1 nhi\u1ec1u, ho\u1eb7c hao h\u1ee5t t\u0103ng.<\/p>\n
T\u1ef7 L\u1ec7 COGS Chu\u1ea9n Theo T\u1eebng Ng\u00e0nh T\u1ea1i Vi\u1ec7t Nam<\/h3>\n
M\u1ed7i ng\u00e0nh c\u00f3 m\u1ed9t m\u1ee9c t\u1ef7 l\u1ec7 COGS \u0111\u1eb7c tr\u01b0ng do b\u1ea3n ch\u1ea5t kinh doanh kh\u00e1c nhau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ng\u00e0nh ngh\u1ec1<\/th>\n T\u1ef7 l\u1ec7 COGS \u0111i\u1ec3n h\u00ecnh<\/th>\n Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p<\/th>\n Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n
Th\u1eddi trang online (Shopee\/Lazada)<\/td>\n 50-65%<\/td>\n 35-50%<\/td>\n Ph\u1ee5 thu\u1ed9c nh\u00e3n hi\u1ec7u, l\u01b0\u1ee3ng gi\u1ea3m gi\u00e1<\/td>\n<\/tr>\n
M\u1ef9 ph\u1ea9m \u2013 Skincare<\/td>\n 30-45%<\/td>\n 55-70%<\/td>\n Bi\u00ean l\u1ee3i nhu\u1eadn cao nh\u01b0ng marketing t\u1ed1n<\/td>\n<\/tr>\n
\u0110i\u1ec7n t\u1eed, \u0111i\u1ec7n tho\u1ea1i<\/td>\n 80-90%<\/td>\n 10-20%<\/td>\n Bi\u00ean th\u1ea5p, l\u00e3i nh\u1edd volume<\/td>\n<\/tr>\n
Th\u1ef1c ph\u1ea9m \u2013 F&B<\/td>\n 30-40%<\/td>\n 60-70%<\/td>\n \u0110\u1ed3 u\u1ed1ng c\u00f3 bi\u00ean cao nh\u1ea5t<\/td>\n<\/tr>\n
S\u00e1ch, v\u0103n ph\u00f2ng ph\u1ea9m<\/td>\n 60-75%<\/td>\n 25-40%<\/td>\n C\u1ea1nh tranh gi\u00e1 kh\u1ed1c li\u1ec7t<\/td>\n<\/tr>\n
Ph\u1ea7n m\u1ec1m SaaS<\/td>\n 10-25%<\/td>\n 75-90%<\/td>\n H\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 gi\u00e1 v\u1ed1n v\u1eadt l\u00fd<\/td>\n<\/tr>\n
Nh\u00e0 h\u00e0ng \u2013 Qu\u00e1n \u0103n<\/td>\n 30-35%<\/td>\n 65-70%<\/td>\n Quy chu\u1ea9n ng\u00e0nh F&B Vi\u1ec7t Nam<\/td>\n<\/tr>\n
B\u00e1n l\u1ebb t\u1ea1p h\u00f3a<\/td>\n 75-85%<\/td>\n 15-25%<\/td>\n L\u00e3i nh\u1edd v\u00f2ng quay nhanh<\/td>\n<\/tr>\n
Dropshipping<\/td>\n 60-80%<\/td>\n 20-40%<\/td>\n T\u00f9y nh\u00e0 cung c\u1ea5p Trung Qu\u1ed1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
C\u00e1ch \u0110\u1ecdc Hi\u1ec3u T\u1ef7 L\u1ec7 COGS<\/h3>\n
Khi so s\u00e1nh t\u1ef7 l\u1ec7 COGS c\u1ee7a doanh nghi\u1ec7p v\u1edbi chu\u1ea9n ng\u00e0nh, n\u1ebfu th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh \u2013 ch\u00fac m\u1eebng, b\u1ea1n \u0111ang c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u1ec1 chi ph\u00ed. N\u1ebfu cao h\u01a1n \u2013 c\u1ea7n r\u00e0 so\u00e1t ngay: c\u00f3 ph\u1ea3i \u0111ang gi\u1ea3m gi\u00e1 qu\u00e1 nhi\u1ec1u? Nh\u00e0 cung c\u1ea5p t\u0103ng gi\u00e1 m\u00e0 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n? Ho\u1eb7c t\u1ef7 l\u1ec7 hao h\u1ee5t, tr\u1ea3 h\u00e0ng cao b\u1ea5t th\u01b0\u1eddng? Tham kh\u1ea3o th\u00eam c\u00e1ch \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 qua b\u00e0i ROI l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh ROI chu\u1ea9n<\/a> \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh.<\/p>\n
Ba Ph\u01b0\u01a1ng Ph\u00e1p T\u00ednh COGS: FIFO, LIFO, B\u00ecnh Qu\u00e2n Gia Quy\u1ec1n<\/h2>\n
Khi gi\u00e1 nh\u1eadp h\u00e0ng thay \u0111\u1ed5i li\u00ean t\u1ee5c theo th\u1eddi gian, vi\u1ec7c ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn COGS v\u00e0 l\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o. C\u00f3 ba ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn.<\/p>\n
Ph\u01b0\u01a1ng Ph\u00e1p FIFO (First In, First Out \u2013 Nh\u1eadp Tr\u01b0\u1edbc Xu\u1ea5t Tr\u01b0\u1edbc)<\/h3>\n
FIFO gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng h\u00e0ng nh\u1eadp tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi h\u1ea7u h\u1ebft doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u00e0nh th\u1ef1c ph\u1ea9m, m\u1ef9 ph\u1ea9m c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng. Trong m\u00f4i tr\u01b0\u1eddng gi\u00e1 nh\u1eadp t\u0103ng theo th\u1eddi gian (l\u1ea1m ph\u00e1t), FIFO l\u00e0m COGS th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o cao h\u01a1n v\u00e0 thu\u1ebf ph\u1ea3i \u0111\u00f3ng nhi\u1ec1u h\u01a1n.<\/p>\n
Ph\u01b0\u01a1ng Ph\u00e1p LIFO (Last In, First Out \u2013 Nh\u1eadp Sau Xu\u1ea5t Tr\u01b0\u1edbc)<\/h3>\n
LIFO gi\u1ea3 \u0111\u1ecbnh h\u00e0ng nh\u1eadp sau s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/strong> theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 c\u0169ng b\u1ecb c\u1ea5m theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS. Tuy nhi\u00ean v\u1eabn \u0111\u01b0\u1ee3c d\u00f9ng \u1edf M\u1ef9 theo US GAAP. LIFO gi\u00fap gi\u1ea3m thu\u1ebf trong th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t v\u00ec COGS \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 m\u1edbi (cao h\u01a1n), l\u00e0m l\u1ee3i nhu\u1eadn gi\u1ea3m.<\/p>\n
Ph\u01b0\u01a1ng Ph\u00e1p B\u00ecnh Qu\u00e2n Gia Quy\u1ec1n<\/h3>\n
T\u00ednh COGS d\u1ef1a tr\u00ean gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a t\u1ea5t c\u1ea3 h\u00e0ng trong kho. C\u00f4ng th\u1ee9c: Gi\u00e1 \u0111\u01a1n v\u1ecb b\u00ecnh qu\u00e2n = T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n \/ T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n<\/strong>. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u shop online Vi\u1ec7t Nam \u01b0a chu\u1ed9ng v\u00ec d\u1ec5 t\u00ednh to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a \u0111\u1ed3ng nh\u1ea5t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/th>\n FIFO<\/th>\n LIFO<\/th>\n B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/th>\n<\/tr>\n<\/thead>\n
Nguy\u00ean t\u1eafc<\/td>\n Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\n Nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc<\/td>\n T\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n<\/td>\n<\/tr>\n
H\u1ee3p ph\u00e1p t\u1ea1i VN<\/td>\n \u2705 C\u00f3<\/td>\n \u274c Kh\u00f4ng<\/td>\n \u2705 C\u00f3<\/td>\n<\/tr>\n
COGS khi gi\u00e1 t\u0103ng<\/td>\n Th\u1ea5p<\/td>\n Cao<\/td>\n Trung b\u00ecnh<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o<\/td>\n Cao<\/td>\n Th\u1ea5p<\/td>\n Trung b\u00ecnh<\/td>\n<\/tr>\n
Thu\u1ebf ph\u1ea3i \u0111\u00f3ng<\/td>\n Cao<\/td>\n Th\u1ea5p<\/td>\n Trung b\u00ecnh<\/td>\n<\/tr>\n
\u0110\u1ed9 ph\u1ee9c t\u1ea1p<\/td>\n Trung b\u00ecnh<\/td>\n Trung b\u00ecnh<\/td>\n \u0110\u01a1n gi\u1ea3n<\/td>\n<\/tr>\n
Ph\u00f9 h\u1ee3p v\u1edbi<\/td>\n Th\u1ef1c ph\u1ea9m, m\u1ef9 ph\u1ea9m c\u00f3 HSD<\/td>\n H\u00e0ng h\u00f3a \u0111\u1ed3ng nh\u1ea5t (M\u1ef9)<\/td>\n Shop online s\u1ed1 l\u01b0\u1ee3ng l\u1edbn<\/td>\n<\/tr>\n
Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3<\/td>\n KiotViet, Sapo, Misa<\/td>\n H\u1ea1n ch\u1ebf<\/td>\n T\u1ea5t c\u1ea3 ph\u1ea7n m\u1ec1m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\ud83d\udc57 V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u2013 Shop b\u00e1n \u00e1o thun tr\u00ean Lazada:<\/strong>
\nShop XYZ b\u00e1n \u00e1o thun \u0111\u1ed3ng gi\u00e1 250.000\u0111\/chi\u1ebfc. Trong th\u00e1ng 6\/2025:
\n\u2022 \u0110\u1ea7u th\u00e1ng t\u1ed3n 100 \u00e1o, gi\u00e1 nh\u1eadp 120.000\u0111\/c\u00e1i \u2192 T\u1ed5ng 12.000.000\u0111
\n\u2022 Ng\u00e0y 10\/6 nh\u1eadp 200 \u00e1o, gi\u00e1 130.000\u0111\/c\u00e1i \u2192 T\u1ed5ng 26.000.000\u0111
\n\u2022 Ng\u00e0y 20\/6 nh\u1eadp 150 \u00e1o, gi\u00e1 140.000\u0111\/c\u00e1i \u2192 T\u1ed5ng 21.000.000\u0111
\n\u2022 Cu\u1ed1i th\u00e1ng b\u00e1n \u0111\u01b0\u1ee3c 350 \u00e1o, t\u1ed3n 100 \u00e1o<\/p>\n
T\u00ednh theo FIFO:<\/strong> COGS = (100\u00d7120.000) + (200\u00d7130.000) + (50\u00d7140.000) = 45.000.000\u0111
\nT\u00ednh theo B\u00ecnh qu\u00e2n:<\/strong> Gi\u00e1 BQ = 59.000.000\/450 = 131.111\u0111\/c\u00e1i \u2192 COGS = 350 \u00d7 131.111 = 45.889.000\u0111<\/p>\n
Ch\u00eanh l\u1ec7ch 889.000\u0111 gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00f3ng.\n<\/p><\/div>\n
COGS Trong C\u00e1c Ng\u00e0nh Ngh\u1ec1 Kh\u00e1c Nhau T\u1ea1i Vi\u1ec7t Nam<\/h2>\n
C\u00e1ch t\u00ednh v\u00e0 c\u1ea5u tr\u00fac COGS s\u1ebd kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 gi\u1eefa c\u00e1c ng\u00e0nh. Hi\u1ec3u \u0111\u1eb7c th\u00f9 t\u1eebng ng\u00e0nh gi\u00fap b\u1ea1n benchmark \u0111\u00fang v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3.<\/p>\n
COGS Trong Ng\u00e0nh Th\u01b0\u01a1ng M\u1ea1i \u0110i\u1ec7n T\u1eed<\/h3>\n
\u0110\u1ed1i v\u1edbi shop b\u00e1n tr\u00ean Shopee, Lazada, Tiki \u2013 COGS th\u01b0\u1eddng chi\u1ebfm 50-70% doanh thu. C\u1ea5u tr\u00fac COGS bao g\u1ed3m: gi\u00e1 nh\u1eadp h\u00e0ng (chi\u1ebfm 80-90% COGS), ph\u00ed v\u1eadn chuy\u1ec3n v\u1ec1 kho (5-8%), bao b\u00ec \u0111\u00f3ng g\u00f3i (3-5%), hao h\u1ee5t v\u00e0 h\u00e0ng tr\u1ea3 l\u1ea1i (2-4%). L\u01b0u \u00fd: ph\u00ed s\u00e0n 4-5%, ph\u00ed freeship extra, hoa h\u1ed3ng affiliate kh\u00f4ng<\/em> t\u00ednh v\u00e0o COGS m\u00e0 thu\u1ed9c chi ph\u00ed b\u00e1n h\u00e0ng.<\/p>\n
COGS Trong Ng\u00e0nh S\u1ea3n Xu\u1ea5t<\/h3>\n
Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 c\u1ea5u tr\u00fac COGS ph\u1ee9c t\u1ea1p nh\u1ea5t, bao g\u1ed3m ba th\u00e0nh ph\u1ea7n l\u1edbn: nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (Direct Materials), nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (Direct Labor), v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung (Manufacturing Overhead). M\u1ed9t x\u01b0\u1edfng may t\u1ea1i B\u00ecnh D\u01b0\u01a1ng s\u1ea3n xu\u1ea5t \u00e1o polo b\u00e1n tr\u00ean Tiki c\u00f3 th\u1ec3 c\u00f3 c\u1ea5u tr\u00fac: v\u1ea3i cotton 55%, nh\u00e2n c\u00f4ng may 25%, chi ph\u00ed x\u01b0\u1edfng + \u0111i\u1ec7n 12%, bao b\u00ec + nh\u00e3n 8%.<\/p>\n
COGS Trong Ng\u00e0nh D\u1ecbch V\u1ee5<\/h3>\n
\u0110\u1ed1i v\u1edbi ng\u00e0nh d\u1ecbch v\u1ee5 thu\u1ea7n (t\u01b0 v\u1ea5n, gi\u00e1o d\u1ee5c, ph\u1ea7n m\u1ec1m), kh\u00e1i ni\u1ec7m COGS \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng Cost of Services (COS)<\/strong> ho\u1eb7c Cost of Revenue<\/strong>. M\u1ed9t startup SaaS Vi\u1ec7t Nam c\u00f3 COS ch\u1ec9 chi\u1ebfm 15-25% doanh thu, bao g\u1ed3m: chi ph\u00ed hosting (AWS, server), license ph\u1ea7n m\u1ec1m b\u00ean th\u1ee9 ba, l\u01b0\u01a1ng k\u1ef9 s\u01b0 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp kh\u00e1ch h\u00e0ng. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh t\u0103ng tr\u01b0\u1edfng cho m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5, \u0111\u1ecdc b\u00e0i CAGR l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 t\u0103ng tr\u01b0\u1edfng k\u00e9p<\/a>.<\/p>\n
C\u00e1ch T\u1ed1i \u01afu COGS \u0110\u1ec3 T\u0103ng L\u1ee3i Nhu\u1eadn<\/h2>\n
Gi\u1ea3m COGS d\u00f9 ch\u1ec9 2-3% c\u0169ng c\u00f3 th\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn r\u00f2ng l\u00ean 20-30% \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn m\u1ecfng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/p>\n
\u0110\u00e0m Ph\u00e1n L\u1ea1i Gi\u00e1 V\u1edbi Nh\u00e0 Cung C\u1ea5p<\/h3>\n
\u0110\u00e2y l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 gi\u1ea3m COGS. Khi doanh s\u1ed1 shop \u0111\u00e3 \u1ed5n \u0111\u1ecbnh, h\u00e3y \u0111\u1ec1 xu\u1ea5t v\u1edbi nh\u00e0 cung c\u1ea5p: cam k\u1ebft \u0111\u1eb7t h\u00e0ng s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n \u0111\u1ec3 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 5-10%, thanh to\u00e1n nhanh trong 7-15 ng\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m th\u00eam 2-3%, ho\u1eb7c t\u00ecm nh\u00e0 cung c\u1ea5p thay th\u1ebf \u0111\u1ec3 c\u00f3 s\u1ee9c \u00e9p \u0111\u00e0m ph\u00e1n. V\u00ed d\u1ee5, shop nh\u1eadp 1.000 \u0111\u00f4i gi\u00e0y\/th\u00e1ng v\u1edbi gi\u00e1 500.000\u0111\/\u0111\u00f4i, n\u1ebfu gi\u1ea3m \u0111\u01b0\u1ee3c 25.000\u0111\/\u0111\u00f4i t\u1ee9c ti\u1ebft ki\u1ec7m 25 tri\u1ec7u\/th\u00e1ng \u2013 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 300 tri\u1ec7u\/n\u0103m.<\/p>\n
T\u1ed1i \u01afu Chi Ph\u00ed Logistics V\u00e0 \u0110\u00f3ng G\u00f3i<\/h3>\n
V\u1eadn chuy\u1ec3n v\u00e0 \u0111\u00f3ng g\u00f3i chi\u1ebfm 8-12% COGS trong th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. C\u00e1c c\u00e1ch t\u1ed1i \u01b0u: g\u1ed9p \u0111\u01a1n nh\u1eadp h\u00e0ng \u0111\u1ec3 gi\u1ea3m s\u1ed1 chuy\u1ebfn v\u1eadn chuy\u1ec3n, \u0111\u00e0m ph\u00e1n gi\u00e1 v\u1edbi \u0111\u1ed1i t\u00e1c logistics khi volume \u0111\u1ea1t ng\u01b0\u1ee1ng, s\u1eed d\u1ee5ng bao b\u00ec k\u00edch th\u01b0\u1edbc ph\u00f9 h\u1ee3p tr\u00e1nh “ship kho\u1ea3ng kh\u00f4ng”, t\u00e1i s\u1eed d\u1ee5ng v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i n\u1ed9i b\u1ed9.<\/p>\n
Gi\u1ea3m Hao H\u1ee5t V\u00e0 H\u00e0ng T\u1ed3n Ch\u1eadm Lu\u00e2n Chuy\u1ec3n<\/h3>\n
H\u00e0ng t\u1ed3n kho l\u00e2u kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c l\u00e0 “k\u1ebb gi\u1ebft COGS th\u1ea7m l\u1eb7ng”. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc 80\/20: t\u1eadp trung qu\u1ea3n l\u00fd 20% SKU t\u1ea1o ra 80% doanh thu. \u0110\u1ed1i v\u1edbi h\u00e0ng ch\u1eadm b\u00e1n, m\u1ea1nh d\u1ea1n x\u1ea3 l\u1ed7 \u0111\u1ec3 thu h\u1ed3i v\u1ed1n thay v\u00ec \u0111\u1ec3 m\u1ed1c, h\u01b0 h\u1ecfng. Tri\u1ec3n khai ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kho nh\u01b0 KiotViet, Sapo \u0111\u1ec3 theo d\u00f5i t\u1ed3n kho real-time. K\u1ebft h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/a> \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3.<\/p>\n
\n\ud83c\udfea V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u2013 C\u1eeda h\u00e0ng t\u1ea1p h\u00f3a truy\u1ec1n th\u1ed1ng t\u1ea1i H\u00e0 N\u1ed9i:<\/strong>
\nC\u1eeda h\u00e0ng anh Tu\u1ea5n (C\u1ea7u Gi\u1ea5y) doanh thu 600 tri\u1ec7u\/th\u00e1ng, COGS ban \u0111\u1ea7u 510 tri\u1ec7u (85%). Sau khi \u00e1p d\u1ee5ng 3 thay \u0111\u1ed5i:
\n\u2022 \u0110\u00e0m ph\u00e1n nh\u00e0 ph\u00e2n ph\u1ed1i Vinamilk: gi\u1ea3m 3% gi\u00e1 nh\u1eadp s\u1eefa
\n\u2022 Chuy\u1ec3n nh\u00e0 cung c\u1ea5p th\u1ef1c ph\u1ea9m kh\u00f4 \u0111\u1ec3 gi\u1ea3m 5%
\n\u2022 Tri\u1ec3n khai ph\u1ea7n m\u1ec1m ki\u1ec3m k\u00ea, gi\u1ea3m hao h\u1ee5t t\u1eeb 4% xu\u1ed1ng 1.5%<\/p>\n
K\u1ebft qu\u1ea3 sau 3 th\u00e1ng: COGS gi\u1ea3m xu\u1ed1ng 78% doanh thu (468 tri\u1ec7u), ti\u1ebft ki\u1ec7m 42 tri\u1ec7u\/th\u00e1ng<\/strong>, l\u1ee3i nhu\u1eadn r\u00f2ng t\u0103ng t\u1eeb 30 tri\u1ec7u l\u00ean 65 tri\u1ec7u \u2013 g\u1ea5p h\u01a1n 2 l\u1ea7n.\n<\/div>\n
\u0110a D\u1ea1ng H\u00f3a Ngu\u1ed3n Cung C\u1ea5p<\/h3>\n
Ph\u1ee5 thu\u1ed9c m\u1ed9t nh\u00e0 cung c\u1ea5p duy nh\u1ea5t l\u00e0 r\u1ee7i ro l\u1edbn v\u1ec1 COGS. Khi h\u1ecd t\u0103ng gi\u00e1 ho\u1eb7c thi\u1ebfu h\u00e0ng, b\u1ea1n kh\u00f4ng c\u00f3 l\u1ef1a ch\u1ecdn. H\u00e3y duy tr\u00ec \u00edt nh\u1ea5t 2-3 nh\u00e0 cung c\u1ea5p cho m\u1ed7i nh\u00f3m s\u1ea3n ph\u1ea9m ch\u00ednh, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00e0ng nh\u1eadp t\u1eeb Trung Qu\u1ed1c qua 1688, Taobao. C\u00f3 th\u1ec3 \u0111a d\u1ea1ng theo c\u1ea3 ngu\u1ed3n n\u1ed9i \u0111\u1ecba v\u00e0 qu\u1ed1c t\u1ebf \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro t\u1ef7 gi\u00e1.<\/p>\n
Nh\u1eefng Sai L\u1ea7m Th\u01b0\u1eddng G\u1eb7p Khi T\u00ednh COGS<\/h2>\n
Nhi\u1ec1u ch\u1ee7 shop, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi m\u1edbi kinh doanh, th\u01b0\u1eddng m\u1eafc c\u00e1c l\u1ed7i t\u00ednh COGS d\u1eabn \u0111\u1ebfn hi\u1ec3u sai s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a shop. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n
Qu\u00ean T\u00ednh Chi Ph\u00ed V\u1eadn Chuy\u1ec3n V\u00e0 \u0110\u00f3ng G\u00f3i<\/h3>\n
L\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t: ch\u1ee7 shop ch\u1ec9 t\u00ednh gi\u00e1 nh\u1eadp h\u00e0ng l\u00e0m COGS m\u00e0 qu\u00ean c\u1ed9ng ph\u00ed ship v\u1ec1 kho, ph\u00ed \u0111\u00f3ng g\u00f3i, b\u0103ng keo, h\u1ed9p carton. V\u1edbi \u0111\u01a1n gi\u00e1 th\u1ea5p d\u01b0\u1edbi 100.000\u0111, c\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 chi\u1ebfm \u0111\u1ebfn 15-20% COGS. N\u1ebfu b\u1ecf qua, b\u1ea1n s\u1ebd t\u01b0\u1edfng m\u00ecnh l\u00e3i 30% nh\u01b0ng th\u1ef1c t\u1ebf ch\u1ec9 l\u00e3i 15%.<\/p>\n
Nh\u1ea7m L\u1eabn COGS V\u1edbi T\u1ed5ng Chi Ph\u00ed<\/h3>\n
M\u1ed9t s\u1ed1 ng\u01b0\u1eddi g\u1ed9p t\u1ea5t c\u1ea3 chi ph\u00ed (marketing, l\u01b0\u01a1ng, v\u0103n ph\u00f2ng) v\u00e0o COGS, d\u1eabn \u0111\u1ebfn t\u1ef7 l\u1ec7 COGS l\u00ean \u0111\u1ebfn 80-90%, kh\u00f4ng th\u1ec3 so s\u00e1nh v\u1edbi chu\u1ea9n ng\u00e0nh. COGS ch\u1ec9 l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ee7a h\u00e0ng \u0111\u00e3 b\u00e1n \u2013 c\u00e1c chi ph\u00ed kh\u00e1c ph\u1ea3i t\u00e1ch ri\u00eang th\u00e0nh chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd.<\/p>\n
Kh\u00f4ng C\u1eadp Nh\u1eadt Gi\u00e1 Nh\u1eadp Thay \u0110\u1ed5i<\/h3>\n
Gi\u00e1 nh\u1eadp h\u00e0ng dao \u0111\u1ed9ng theo t\u1ef7 gi\u00e1, m\u00f9a v\u1ee5, khuy\u1ebfn m\u00e3i nh\u00e0 cung c\u1ea5p. Nhi\u1ec1u shop d\u00f9ng gi\u00e1 nh\u1eadp “tr\u00ed nh\u1edb” t\u1eeb 6 th\u00e1ng tr\u01b0\u1edbc \u0111\u1ec3 t\u00ednh COGS, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch nghi\u00eam tr\u1ecdng. H\u00e3y c\u1eadp nh\u1eadt gi\u00e1 nh\u1eadp m\u1ed7i l\u1ea7n nh\u1eadp h\u00e0ng v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u1eb7c b\u1ea3ng Excel. Hi\u1ec3u th\u00eam v\u1ec1 l\u00e3i k\u00e9p v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a th\u1eddi gian<\/a> \u0111\u1ec3 th\u1ea5y t\u1ea1i sao nh\u1eefng sai l\u1ec7ch nh\u1ecf t\u00edch l\u0169y l\u00e2u d\u00e0i c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn.<\/p>\n
B\u1ecf Qua Hao H\u1ee5t V\u00e0 H\u00e0ng Tr\u1ea3 L\u1ea1i<\/h3>\n
\u0110\u1ed1i v\u1edbi shop online, t\u1ef7 l\u1ec7 ho\u00e0n h\u00e0ng t\u1eeb Shopee\/Lazada c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 5-10%. H\u00e0ng ho\u00e0n v\u1ec1 kho c\u00f3 th\u1ec3 b\u1ecb h\u01b0 h\u1ecfng, kh\u00f4ng b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c. N\u1ebfu kh\u00f4ng d\u1ef1 ph\u00f2ng hao h\u1ee5t, COGS th\u1ef1c t\u1ebf s\u1ebd lu\u00f4n cao h\u01a1n b\u00e1o c\u00e1o. Nguy\u00ean t\u1eafc: c\u1ed9ng th\u00eam 2-5% d\u1ef1 ph\u00f2ng hao h\u1ee5t v\u00e0o COGS t\u00f9y ng\u00e0nh h\u00e0ng.<\/p>\n
T\u00ednh COGS Theo C\u1ea3m T\u00ednh, Kh\u00f4ng Theo Ph\u01b0\u01a1ng Ph\u00e1p Chu\u1ea9n<\/h3>\n
M\u1ed7i th\u00e1ng d\u00f9ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau (l\u00fac FIFO, l\u00fac b\u00ecnh qu\u00e2n) s\u1ebd khi\u1ebfn b\u00e1o c\u00e1o kh\u00f4ng nh\u1ea5t qu\u00e1n, kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c k\u1ef3. H\u00e3y ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n \u00edt nh\u1ea5t 1 n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu c\u1ea7n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p, ph\u1ea3i c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 ghi ch\u00fa r\u00f5 trong b\u00e1o c\u00e1o.<\/p>\n
C\u00e2u H\u1ecfi Th\u01b0\u1eddng G\u1eb7p V\u1ec1 COGS<\/h2>\n
1. COGS c\u00f3 bao g\u1ed3m thu\u1ebf VAT kh\u00f4ng?<\/h3>\n
Kh\u00f4ng. COGS \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n (ch\u01b0a bao g\u1ed3m VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb). N\u1ebfu doanh nghi\u1ec7p c\u00f3 kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o, gi\u00e1 nh\u1eadp trong COGS l\u00e0 gi\u00e1 ch\u01b0a VAT. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh kh\u00f4ng kh\u1ea5u tr\u1eeb VAT, c\u00f3 th\u1ec3 t\u00ednh c\u1ea3 VAT v\u00e0o gi\u00e1 nh\u1eadp.<\/p>\n
2. Ph\u00ed s\u00e0n Shopee, Lazada c\u00f3 ph\u1ea3i l\u00e0 COGS kh\u00f4ng?<\/h3>\n
Kh\u00f4ng. Ph\u00ed s\u00e0n (4-5%), ph\u00ed thanh to\u00e1n, ph\u00ed freeship extra thu\u1ed9c nh\u00f3m chi ph\u00ed b\u00e1n h\u00e0ng<\/strong>, kh\u00f4ng ph\u1ea3i COGS. Ch\u00fang \u0111\u01b0\u1ee3c tr\u1eeb sau l\u1ee3i nhu\u1eadn g\u1ed9p khi t\u00ednh l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean nhi\u1ec1u shop nh\u1ecf g\u1ed9p chung \u0111\u1ec3 t\u00ednh nhanh “l\u00e3i th\u1ef1c” cho t\u1eebng \u0111\u01a1n.<\/p>\n
3. Shop dropshipping c\u00f3 COGS kh\u00f4ng?<\/h3>\n
C\u00f3. COGS c\u1ee7a shop dropshipping = gi\u00e1 nh\u1eadp t\u1eeb nh\u00e0 cung c\u1ea5p (1688, Taobao) + ph\u00ed v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf + thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3) + ph\u00ed x\u1eed l\u00fd \u0111\u01a1n c\u1ee7a trung gian. M\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf, v\u1eabn c\u1ea7n t\u00ednh COGS \u0111\u1ec3 bi\u1ebft l\u1ee3i nhu\u1eadn th\u1ef1c.<\/p>\n
4. T\u1ef7 l\u1ec7 COGS bao nhi\u00eau l\u00e0 “kh\u1ecfe m\u1ea1nh”?<\/h3>\n
Ph\u1ee5 thu\u1ed9c ng\u00e0nh. \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed qu\u1ea7n \u00e1o\/th\u1eddi trang Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 COGS 55-65% l\u00e0 chu\u1ea9n. D\u01b0\u1edbi 55% l\u00e0 r\u1ea5t t\u1ed1t, tr\u00ean 75% l\u00e0 b\u00e1o \u0111\u1ed9ng \u0111\u1ecf. \u0110\u1ed1i v\u1edbi m\u1ef9 ph\u1ea9m, F&B th\u00ec 30-45% \u0111\u01b0\u1ee3c coi l\u00e0 kh\u1ecfe m\u1ea1nh.<\/p>\n
5. C\u00f3 th\u1ec3 gi\u1ea3m COGS b\u1eb1ng c\u00e1ch n\u00e0o nhanh nh\u1ea5t?<\/h3>\n
Ba c\u00e1ch gi\u1ea3m COGS nhanh nh\u1ea5t trong 1-3 th\u00e1ng: (1) \u0110\u00e0m ph\u00e1n gi\u1ea3m gi\u00e1 nh\u1eadp v\u1edbi nh\u00e0 cung c\u1ea5p khi volume t\u0103ng, (2) T\u1ed1i \u01b0u k\u00edch th\u01b0\u1edbc bao b\u00ec v\u00e0 \u0111\u1ed1i t\u00e1c v\u1eadn chuy\u1ec3n, (3) X\u1ea3 h\u00e0ng t\u1ed3n ch\u1eadm \u0111\u1ec3 tr\u00e1nh hao h\u1ee5t. C\u00e1c gi\u1ea3i ph\u00e1p d\u00e0i h\u1ea1n nh\u01b0 t\u1ef1 s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea7n 6-12 th\u00e1ng.<\/p>\n
6. COGS c\u00f3 kh\u00e1c g\u00ec so v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m?<\/h3>\n
Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra 1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m (d\u00f9ng trong s\u1ea3n xu\u1ea5t). COGS l\u00e0 t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n trong k\u1ef3 (d\u00f9ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh). Quan h\u1ec7: COGS = Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb \u00d7 S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n.<\/p>\n
7. C\u00f3 ph\u1ea7n m\u1ec1m n\u00e0o t\u00ednh COGS t\u1ef1 \u0111\u1ed9ng cho shop online Vi\u1ec7t Nam?<\/h3>\n
C\u00f3 nhi\u1ec1u ph\u1ea7n m\u1ec1m ph\u1ed5 bi\u1ebfn: KiotViet<\/strong> (d\u00e0nh cho b\u00e1n l\u1ebb, t\u1eeb 200k\/th\u00e1ng), Sapo<\/strong> (th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, 269k-599k\/th\u00e1ng), Misa AMIS<\/strong> (k\u1ebf to\u00e1n to\u00e0n di\u1ec7n), Haravan<\/strong> (\u0111a k\u00eanh). T\u1ea5t c\u1ea3 \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng t\u00ednh COGS theo FIFO ho\u1eb7c b\u00ecnh qu\u00e2n gia quy\u1ec1n khi b\u1ea1n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 nh\u1eadp, \u0111\u01a1n nh\u1eadp v\u00e0 \u0111\u01a1n b\u00e1n.<\/p>\n
K\u1ebft Lu\u1eadn: COGS L\u00e0 N\u1ec1n T\u1ea3ng C\u1ee7a M\u1ecdi Quy\u1ebft \u0110\u1ecbnh T\u00e0i Ch\u00ednh<\/h2>\nCOGS kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 \u0111\u00f3 l\u00e0 “huy\u1ebft \u00e1p” c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t shop online d\u00f9 doanh thu v\u00e0i t\u1ef7 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t COGS ch\u1eb7t ch\u1ebd v\u1eabn c\u00f3 th\u1ec3 l\u1ed7. Ng\u01b0\u1ee3c l\u1ea1i, shop nh\u1ecf doanh thu 100 tri\u1ec7u\/th\u00e1ng nh\u01b0ng qu\u1ea3n l\u00fd COGS t\u1ed1t v\u1eabn c\u00f3 th\u1ec3 l\u00e3i \u1ed5n \u0111\u1ecbnh 25-30 tri\u1ec7u. H\u00e3y b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c \u0111o l\u01b0\u1eddng ch\u00ednh x\u00e1c COGS h\u00e0ng th\u00e1ng, so s\u00e1nh v\u1edbi chu\u1ea9n ng\u00e0nh, v\u00e0 li\u00ean t\u1ee5c t\u1ed1i \u01b0u t\u1eebng th\u00e0nh ph\u1ea7n chi ph\u00ed. Tham kh\u1ea3o th\u00eam \u0111\u1ecbnh ngh\u0129a COGS theo Wikipedia qu\u1ed1c t\u1ebf<\/a> \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn to\u00e0n di\u1ec7n theo chu\u1ea9n k\u1ebf to\u00e1n M\u1ef9 v\u00e0 ch\u00e2u \u00c2u.<\/p>\n
\n\ud83d\ude80 H\u00e0nh \u0111\u1ed9ng ngay h\u00f4m nay:<\/strong> Truy c\u1eadp 1phantram.com<\/a> \u0111\u1ec3 s\u1eed d\u1ee5ng b\u1ed9 c\u00f4ng c\u1ee5 t\u00ednh COGS, t\u1ef7 l\u1ec7 COGS, bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kinh doanh mi\u1ec5n ph\u00ed. Ch\u1ec9 c\u1ea7n nh\u1eadp doanh thu v\u00e0 gi\u00e1 v\u1ed1n, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n t\u00edch s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh shop c\u1ee7a b\u1ea1n v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng t\u1ed1i \u01b0u c\u1ee5 th\u1ec3. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng con s\u1ed1 m\u01a1 h\u1ed3 quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng lai kinh doanh c\u1ee7a b\u1ea1n!\n<\/div>\n<\/article>\n