Break-even point (\u0111i\u1ec3m ho\u00e0 v\u1ed1n)<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh quan tr\u1ecdng b\u1eadc nh\u1ea5t m\u00e0 b\u1ea5t k\u1ef3 ch\u1ee7 doanh nghi\u1ec7p, startup, ng\u01b0\u1eddi b\u00e1n h\u00e0ng online hay ch\u1ee7 qu\u00e1n cafe n\u00e0o c\u0169ng c\u1ea7n n\u1eafm v\u1eefng. \u0110\u00e2y l\u00e0 m\u1ee9c doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng doanh thu v\u1eeba \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5ng chi ph\u00ed, t\u1ee9c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng l\u00e3i c\u0169ng kh\u00f4ng l\u1ed7. V\u01b0\u1ee3t qua \u0111i\u1ec3m ho\u00e0 v\u1ed1n, m\u1ed7i \u0111\u1ed3ng doanh thu ti\u1ebfp theo b\u1eaft \u0111\u1ea7u mang l\u1ea1i l\u1ee3i nhu\u1eadn th\u1ef1c s\u1ef1.<\/p>\n

T\u1ea1i sao vi\u1ec7c t\u00ednh break-even point l\u1ea1i quan tr\u1ecdng \u0111\u1ebfn v\u1eady? V\u1edbi m\u1ed9t shop online tr\u00ean Shopee, Lazada<\/strong>, bi\u1ebft \u0111\u01b0\u1ee3c m\u00ecnh c\u1ea7n b\u00e1n bao nhi\u00eau \u0111\u01a1n m\u1ed7i th\u00e1ng \u0111\u1ec3 ho\u00e0 v\u1ed1n gi\u00fap b\u1ea1n \u0111\u1eb7t m\u1ee5c ti\u00eau marketing ch\u00ednh x\u00e1c. V\u1edbi m\u1ed9t qu\u00e1n cafe<\/strong>, BEP cho bi\u1ebft m\u1ed7i ng\u00e0y ph\u1ea3i ph\u1ee5c v\u1ee5 bao nhi\u00eau kh\u00e1ch \u0111\u1ec3 kh\u00f4ng l\u1ed7. V\u1edbi startup<\/strong>, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 g\u1ecdi v\u1ed1n, l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 x\u00e1c \u0111\u1ecbnh runway. N\u1ebfu kh\u00f4ng t\u00ednh \u0111\u01b0\u1ee3c \u0111i\u1ec3m ho\u00e0 v\u1ed1n, b\u1ea1n \u0111ang kinh doanh trong b\u00f3ng t\u1ed1i \u2014 kh\u00f4ng bi\u1ebft khi n\u00e0o c\u00f3 l\u00e3i, kh\u00f4ng bi\u1ebft gi\u00e1 b\u00e1n \u0111\u00e3 \u0111\u1ee7 ch\u01b0a, v\u00e0 kh\u00f4ng bi\u1ebft li\u1ec7u m\u00f4 h\u00ecnh c\u00f3 kh\u1ea3 thi hay kh\u00f4ng.<\/p>\n

\n\ud83d\udca1 T\u00ednh nhanh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh:<\/strong> B\u1ea1n c\u1ea7n t\u00ednh ph\u1ea7n tr\u0103m chi ph\u00ed, bi\u00ean l\u1ee3i nhu\u1eadn hay t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u nhanh ch\u00f3ng? Truy c\u1eadp 1phantram.com<\/strong><\/a> \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00ednh ph\u1ea7n tr\u0103m online mi\u1ec5n ph\u00ed, h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n break-even point, ROI, margin v\u00e0 nhi\u1ec1u ch\u1ec9 s\u1ed1 kinh doanh kh\u00e1c ch\u1ec9 trong v\u00e0i gi\u00e2y.\n<\/div>\n
Break-even Point l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 \u00fd ngh\u0129a<\/h2>\n
Break-even point (BEP) \u2014 hay c\u00f2n g\u1ecdi l\u00e0 \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/strong> \u2014 l\u00e0 \u0111i\u1ec3m m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng doanh thu b\u1eb1ng t\u1ed5ng chi ph\u00ed. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng ph\u00e2n chia gi\u1eefa l\u1ed7 v\u00e0 l\u00e3i trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
\u0110\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c v\u1ec1 \u0111i\u1ec3m ho\u00e0 v\u1ed1n<\/h3>\n
Theo l\u00fd thuy\u1ebft k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, break-even point l\u00e0 m\u1ee9c ho\u1ea1t \u0111\u1ed9ng (s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra ho\u1eb7c doanh thu) m\u00e0 t\u1ea1i \u0111\u00f3 l\u1ee3i nhu\u1eadn b\u1eb1ng 0. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thu h\u1ed3i \u0111\u1ee7 t\u1ea5t c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u00e3 b\u1ecf ra. M\u1ecdi \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m b\u00e1n \u0111\u01b0\u1ee3c sau \u0111i\u1ec3m n\u00e0y \u0111\u1ec1u \u0111\u00f3ng g\u00f3p tr\u1ef1c ti\u1ebfp v\u00e0o l\u1ee3i nhu\u1eadn.<\/p>\n
BEP c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ec3u di\u1ec5n d\u01b0\u1edbi hai d\u1ea1ng ch\u00ednh: BEP theo s\u1ea3n l\u01b0\u1ee3ng<\/strong> (s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 ph\u1ea3i b\u00e1n) v\u00e0 BEP theo doanh thu<\/strong> (s\u1ed1 ti\u1ec1n doanh thu c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c). C\u1ea3 hai c\u00e1ch th\u1ec3 hi\u1ec7n \u0111\u1ec1u b\u1ed5 tr\u1ee3 cho nhau v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00f9y theo \u0111\u1eb7c th\u00f9 t\u1eebng ng\u00e0nh.<\/p>\n
\u00dd ngh\u0129a c\u1ee7a BEP \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h3>\n
Ph\u00e2n t\u00edch \u0111i\u1ec3m ho\u00e0 v\u1ed1n mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n. Th\u1ee9 nh\u1ea5t, n\u00f3 gi\u00fap x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u<\/strong> m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ec3 kh\u00f4ng b\u1ecb l\u1ed7. Th\u1ee9 hai, BEP l\u00e0 c\u00f4ng c\u1ee5 ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 b\u00e1n \u2014 n\u1ebfu BEP qu\u00e1 cao so v\u1edbi n\u0103ng l\u1ef1c th\u1ecb tr\u01b0\u1eddng, b\u1ea1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ho\u1eb7c c\u1eaft gi\u1ea3m chi ph\u00ed. Th\u1ee9 ba, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn<\/strong>: mu\u1ed1n \u0111\u1ea1t l\u1ee3i nhu\u1eadn X \u0111\u1ed3ng, b\u1ea1n c\u1ea7n b\u00e1n bao nhi\u00eau v\u01b0\u1ee3t qua \u0111i\u1ec3m ho\u00e0 v\u1ed1n?<\/p>\n
S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa BEP v\u00e0 Payback Period<\/h3>\n
Nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn BEP v\u1edbi th\u1eddi gian ho\u00e0n v\u1ed1n (payback period). BEP l\u00e0 m\u1ee9c ho\u1ea1t \u0111\u1ed9ng<\/strong> \u0111\u1ec3 ho\u00e0 v\u1ed1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 (th\u00e1ng, qu\u00fd, n\u0103m), trong khi payback period l\u00e0 th\u1eddi gian<\/strong> c\u1ea7n \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea1t BEP h\u00e0ng th\u00e1ng nh\u01b0ng v\u1eabn c\u1ea7n 2-3 n\u0103m \u0111\u1ec3 ho\u00e0n l\u1ea1i v\u1ed1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ban \u0111\u1ea7u. V\u00ed d\u1ee5 m\u1ed9t qu\u00e1n cafe \u0111\u1ea7u t\u01b0 500 tri\u1ec7u ban \u0111\u1ea7u, c\u00f3 th\u1ec3 \u0111\u1ea1t BEP v\u1eadn h\u00e0nh h\u00e0ng th\u00e1ng sau 6 th\u00e1ng nh\u01b0ng ph\u1ea3i m\u1ea5t 30 th\u00e1ng n\u1eefa \u0111\u1ec3 ho\u00e0n l\u1ea1i 500 tri\u1ec7u v\u1ed1n ban \u0111\u1ea7u.<\/p>\n
Vi\u1ec7c hi\u1ec3u r\u00f5 ph\u00e2n bi\u1ec7t n\u00e0y gi\u00fap ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7t k\u1ef3 v\u1ecdng \u0111\u00fang \u0111\u1eafn. Nhi\u1ec1u startup tr\u1ebb vui m\u1eebng khi \u0111\u1ea1t BEP h\u00e0ng th\u00e1ng m\u00e0 qu\u00ean r\u1eb1ng v\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c thu h\u1ed3i. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t s\u1ed1 ng\u01b0\u1eddi bi quan khi ch\u01b0a ho\u00e0n v\u1ed1n ban \u0111\u1ea7u sau 1-2 n\u0103m trong khi th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 v\u1eadn h\u00e0nh c\u00f3 l\u00e3i t\u1eeb th\u00e1ng th\u1ee9 6 v\u00e0 \u0111ang t\u00edch lu\u1ef9 d\u1ea7n d\u1ea7n. Ph\u00e2n t\u00edch c\u1ea3 BEP v\u00e0 payback period c\u00f9ng l\u00fac cho b\u1ee9c tranh t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n h\u01a1n.<\/p>\n
C\u00f4ng th\u1ee9c t\u00ednh \u0111i\u1ec3m ho\u00e0 v\u1ed1n (BEP) chu\u1ea9n nh\u1ea5t<\/h2>\nC\u00f3 hai c\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n \u0111\u1ec3 t\u00ednh break-even point, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn trong m\u1ecdi ng\u00e0nh ngh\u1ec1. Vi\u1ec7c n\u1eafm v\u1eefng c\u00f4ng th\u1ee9c n\u00e0y gi\u00fap b\u1ea1n \u00e1p d\u1ee5ng linh ho\u1ea1t cho b\u1ea5t k\u1ef3 m\u00f4 h\u00ecnh kinh doanh n\u00e0o. N\u1ebfu b\u1ea1n ch\u01b0a quen v\u1edbi c\u00e1c ph\u00e9p t\u00ednh c\u01a1 b\u1ea3n, c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00f4ng th\u1ee9c t\u00ednh ph\u1ea7n tr\u0103m<\/a> \u0111\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn bi\u00ean.<\/p>\n
C\u00f4ng th\u1ee9c BEP theo s\u1ea3n l\u01b0\u1ee3ng (\u0111\u01a1n v\u1ecb)<\/h3>\n
C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u1ea7n b\u00e1n \u0111\u1ec3 ho\u00e0 v\u1ed1n:<\/p>\n
BEP (s\u1ea3n l\u01b0\u1ee3ng) = T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u00f7 (Gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb)<\/strong><\/p>\n
Trong \u0111\u00f3, ph\u1ea7n (Gi\u00e1 b\u00e1n \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn \u0111\u01a1n v\u1ecb<\/strong> (unit contribution margin) \u2014 s\u1ed1 ti\u1ec1n m\u1ed7i s\u1ea3n ph\u1ea9m \u0111\u00f3ng g\u00f3p \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n
C\u00f4ng th\u1ee9c BEP theo doanh thu (VND)<\/h3>\n
Khi mu\u1ed1n bi\u1ebft doanh thu c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c:<\/p>\n
BEP (doanh thu) = T\u1ed5ng chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u00f7 T\u1ef7 l\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p<\/strong><\/p>\n
Trong \u0111\u00f3, t\u1ef7 l\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p<\/strong> (contribution margin ratio) = (Gi\u00e1 b\u00e1n \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) \u00f7 Gi\u00e1 b\u00e1n. C\u00f4ng th\u1ee9c n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi c\u00e1c doanh nghi\u1ec7p d\u1ecbch v\u1ee5 ho\u1eb7c b\u00e1n nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c nhau.<\/p>\n
C\u00f4ng th\u1ee9c BEP c\u00f3 t\u00ednh l\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau<\/h3>\n
Khi mu\u1ed1n \u0111\u1ea1t m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee5 th\u1ec3, c\u00f4ng th\u1ee9c m\u1edf r\u1ed9ng:<\/p>\n
S\u1ea3n l\u01b0\u1ee3ng c\u1ea7n = (Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + L\u1ee3i nhu\u1eadn m\u1ee5c ti\u00eau) \u00f7 Bi\u00ean l\u1ee3i nhu\u1eadn \u0111\u01a1n v\u1ecb<\/strong><\/p>\n
\u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c c\u1ef1c k\u1ef3 quan tr\u1ecdng cho vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh h\u00e0ng n\u0103m.<\/p>\n
C\u00e1ch t\u00ednh BEP theo s\u1ea3n l\u01b0\u1ee3ng v\u00e0 doanh thu<\/h2>\n
Hi\u1ec3u c\u00f4ng th\u1ee9c l\u00e0 m\u1ed9t chuy\u1ec7n, \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf l\u1ea1i l\u00e0 chuy\u1ec7n kh\u00e1c. Ph\u1ea7n n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch t\u00ednh BEP theo hai ph\u01b0\u01a1ng ph\u00e1p v\u1edbi v\u00ed d\u1ee5 s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3.<\/p>\n
Quy tr\u00ecnh 5 b\u01b0\u1edbc t\u00ednh BEP<\/h3>\n
B\u01b0\u1edbc 1: Li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/strong> \u2014 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng, l\u01b0\u01a1ng nh\u00e2n vi\u00ean, kh\u1ea5u hao thi\u1ebft b\u1ecb, ph\u00ed ph\u1ea7n m\u1ec1m, b\u1ea3o hi\u1ec3m. B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cho m\u1ed7i \u0111\u01a1n v\u1ecb<\/strong> \u2014 gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, hoa h\u1ed3ng b\u00e1n h\u00e0ng, ph\u00ed v\u1eadn chuy\u1ec3n, ph\u00ed s\u00e0n TM\u0110T. B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb<\/strong> trung b\u00ecnh. B\u01b0\u1edbc 4: T\u00ednh bi\u00ean l\u1ee3i nhu\u1eadn \u0111\u01a1n v\u1ecb<\/strong> = Gi\u00e1 b\u00e1n \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. B\u01b0\u1edbc 5: \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c<\/strong> \u0111\u1ec3 t\u00ecm s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu ho\u00e0 v\u1ed1n.<\/p>\n
V\u00ed d\u1ee5 t\u00ednh BEP theo s\u1ea3n l\u01b0\u1ee3ng<\/h3>\n
\n\ud83d\udcca V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/strong> M\u1ed9t shop b\u00e1n \u00e1o thun tr\u00ean Shopee c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 15.000.000 VND\/th\u00e1ng (g\u1ed3m kho, nh\u00e2n vi\u00ean, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd). M\u1ed7i chi\u1ebfc \u00e1o b\u00e1n gi\u00e1 250.000 VND, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (gi\u00e1 v\u1ed1n + ph\u00ed Shopee 10% + ship 25.000) l\u00e0 175.000 VND. V\u1eady bi\u00ean l\u1ee3i nhu\u1eadn m\u1ed7i \u00e1o = 250.000 \u2212 175.000 = 75.000 VND. BEP s\u1ea3n l\u01b0\u1ee3ng = 15.000.000 \u00f7 75.000 = 200 \u00e1o\/th\u00e1ng<\/strong>. T\u1ee9c l\u00e0 shop c\u1ea7n b\u00e1n \u00edt nh\u1ea5t 200 \u00e1o\/th\u00e1ng (kho\u1ea3ng 7 \u0111\u01a1n\/ng\u00e0y) \u0111\u1ec3 ho\u00e0 v\u1ed1n.\n<\/div>\n
V\u00ed d\u1ee5 t\u00ednh BEP theo doanh thu<\/h3>\n
V\u1edbi c\u00f9ng d\u1eef li\u1ec7u tr\u00ean: T\u1ef7 l\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p = 75.000 \u00f7 250.000 = 30%. BEP doanh thu = 15.000.000 \u00f7 0.30 = 50.000.000 VND\/th\u00e1ng<\/strong>. \u0110\u00e2y ch\u00ednh l\u00e0 doanh thu t\u1ed1i thi\u1ec3u shop c\u1ea7n \u0111\u1ea1t \u0111\u1ec3 kh\u00f4ng l\u1ed7. N\u1ebfu doanh thu th\u1ef1c t\u1ebf \u0111\u1ea1t 80 tri\u1ec7u, l\u1ee3i nhu\u1eadn s\u1ebd l\u00e0 (80.000.000 \u2212 50.000.000) \u00d7 30% = 9.000.000 VND.<\/p>\n
Ph\u00e2n t\u00edch chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i<\/h2>\n
\u0110\u1ec3 t\u00ednh BEP ch\u00ednh x\u00e1c, vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Sai l\u1ea7m trong ph\u00e2n lo\u1ea1i d\u1eabn \u0111\u1ebfn BEP sai, k\u00e9o theo quy\u1ebft \u0111\u1ecbnh kinh doanh sai l\u1ec7ch.<\/p>\n
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed Costs) l\u00e0 g\u00ec?<\/h3>\n
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng kho\u1ea3n chi kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng trong ng\u1eafn h\u1ea1n. D\u00f9 b\u1ea1n b\u00e1n 0 \u0111\u01a1n hay 1.000 \u0111\u01a1n, c\u00e1c chi ph\u00ed n\u00e0y v\u1eabn ph\u1ea3i tr\u1ea3. V\u00ed d\u1ee5: ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng, l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh nh\u00e2n vi\u00ean, kh\u1ea5u hao t\u00e0i s\u1ea3n, chi ph\u00ed ph\u1ea7n m\u1ec1m SaaS, ph\u00ed b\u1ea3o hi\u1ec3m, l\u00e3i vay ng\u00e2n h\u00e0ng. T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 c\u00e1ch qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi n\u00e0y trong b\u00e0i qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n<\/a> hi\u1ec7u qu\u1ea3.<\/p>\n
Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable Costs) l\u00e0 g\u00ec?<\/h3>\n
Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi s\u1ea3n l\u01b0\u1ee3ng. B\u00e1n c\u00e0ng nhi\u1ec1u, t\u1ed5ng chi ph\u00ed bi\u1ebfn \u0111\u1ed5i c\u00e0ng cao. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh: gi\u00e1 v\u1ed1n nguy\u00ean li\u1ec7u, hoa h\u1ed3ng b\u00e1n h\u00e0ng, ph\u00ed giao h\u00e0ng t\u1eebng \u0111\u01a1n, ph\u00ed s\u00e0n TM\u0110T theo % doanh thu, chi ph\u00ed \u0111\u00f3ng g\u00f3i, \u0111i\u1ec7n n\u01b0\u1edbc theo m\u1ee9c s\u1eed d\u1ee5ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c.<\/p>\n
B\u1ea3ng so s\u00e1nh chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i cho shop online<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
Lo\u1ea1i chi ph\u00ed<\/th>\n C\u1ed1 \u0111\u1ecbnh (VND\/th\u00e1ng)<\/th>\n Bi\u1ebfn \u0111\u1ed5i (% doanh thu)<\/th>\n<\/tr>\n<\/thead>\n
Thu\u00ea kho\/v\u0103n ph\u00f2ng<\/td>\n 8.000.000<\/td>\n \u2014<\/td>\n<\/tr>\n
L\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/td>\n 12.000.000<\/td>\n \u2014<\/td>\n<\/tr>\n
Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd (Sapo, KiotViet)<\/td>\n 500.000<\/td>\n \u2014<\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1<\/td>\n \u2014<\/td>\n 55%<\/td>\n<\/tr>\n
Ph\u00ed s\u00e0n Shopee\/Lazada<\/td>\n \u2014<\/td>\n 8-12%<\/td>\n<\/tr>\n
Qu\u1ea3ng c\u00e1o (Ads)<\/td>\n \u2014<\/td>\n 10-15%<\/td>\n<\/tr>\n
\u0110\u00f3ng g\u00f3i + v\u1eadn chuy\u1ec3n<\/td>\n \u2014<\/td>\n 5-8%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i (Semi-variable)<\/h3>\n
Trong th\u1ef1c t\u1ebf, c\u00f3 nh\u1eefng chi ph\u00ed mang t\u00ednh ch\u1ea5t “lai” \u2014 c\u00f3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i. V\u00ed d\u1ee5: h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n tho\u1ea1i c\u00f3 g\u00f3i c\u01b0\u1edbc c\u1ed1 \u0111\u1ecbnh + c\u01b0\u1edbc v\u01b0\u1ee3t m\u1ee9c, l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng c\u00f3 l\u01b0\u01a1ng c\u1ee9ng + hoa h\u1ed3ng. Khi t\u00ednh BEP, c\u1ea7n t\u00e1ch ph\u1ea7n c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i ri\u00eang \u0111\u1ec3 \u0111\u01b0a v\u00e0o \u0111\u00fang c\u00f4ng th\u1ee9c.<\/p>\n
V\u00ed d\u1ee5 t\u00ednh break-even cho shop online, qu\u00e1n cafe, s\u1ea3n xu\u1ea5t<\/h2>\n
\u0110\u1ec3 minh ho\u1ea1 r\u00f5 h\u01a1n c\u00e1ch t\u00ednh BEP trong c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba v\u00ed d\u1ee5 chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
V\u00ed d\u1ee5 1: Shop b\u00e1n m\u1ef9 ph\u1ea9m tr\u00ean Shopee<\/h3>\n
\n\ud83d\udcca V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/strong> Ch\u1ecb Mai m\u1edf shop m\u1ef9 ph\u1ea9m tr\u00ean Shopee v\u1edbi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 20.000.000 VND\/th\u00e1ng (thu\u00ea kho 5tr + 1 nh\u00e2n vi\u00ean 10tr + ph\u1ea7n m\u1ec1m 500k + admin 4.5tr). S\u1ea3n ph\u1ea9m ch\u1ee7 l\u1ef1c l\u00e0 set skincare gi\u00e1 450.000 VND\/set. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i: gi\u00e1 v\u1ed1n 220.000 + ph\u00ed Shopee 9% (40.500) + ship 28.000 + ads trung b\u00ecnh 35.000 = 323.500 VND\/set. Bi\u00ean l\u1ee3i nhu\u1eadn \u0111\u01a1n v\u1ecb = 450.000 \u2212 323.500 = 126.500 VND. BEP s\u1ea3n l\u01b0\u1ee3ng = 20.000.000 \u00f7 126.500 \u2248 158 set\/th\u00e1ng<\/strong> (~5-6 set\/ng\u00e0y). BEP doanh thu = 158 \u00d7 450.000 = 71.100.000 VND\/th\u00e1ng<\/strong>.\n<\/div>\n
V\u00ed d\u1ee5 2: Qu\u00e1n cafe nh\u1ecf t\u1ea1i H\u00e0 N\u1ed9i<\/h3>\n
\n\ud83d\udcca V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/strong> Anh Tu\u1ea5n m\u1edf qu\u00e1n cafe 40m\u00b2 t\u1ea1i C\u1ea7u Gi\u1ea5y. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 65.000.000 VND\/th\u00e1ng: thu\u00ea m\u1eb7t b\u1eb1ng 25tr + l\u01b0\u01a1ng 3 nh\u00e2n vi\u00ean 24tr + kh\u1ea5u hao thi\u1ebft b\u1ecb 8tr + \u0111i\u1ec7n n\u01b0\u1edbc c\u01a1 b\u1ea3n 5tr + internet\/ph\u1ea7n m\u1ec1m 3tr. Gi\u00e1 b\u00e1n trung b\u00ecnh m\u1ed7i ly 45.000 VND, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i m\u1ed7i ly (cafe, s\u1eefa, \u0111\u01b0\u1eddng, cup, n\u1eafp, \u1ed1ng h\u00fat) kho\u1ea3ng 14.000 VND. Bi\u00ean l\u1ee3i nhu\u1eadn = 31.000 VND\/ly. BEP = 65.000.000 \u00f7 31.000 \u2248 2.097 ly\/th\u00e1ng<\/strong> (~70 ly\/ng\u00e0y). N\u1ebfu trung b\u00ecnh m\u1ed7i kh\u00e1ch order 1.2 ly th\u00ec c\u1ea7n ph\u1ee5c v\u1ee5 kho\u1ea3ng 58 kh\u00e1ch\/ng\u00e0y \u0111\u1ec3 ho\u00e0 v\u1ed1n.\n<\/div>\n
V\u00ed d\u1ee5 3: X\u01b0\u1edfng s\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7 n\u1ed9i th\u1ea5t<\/h3>\n
\n\ud83d\udcca V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/strong> X\u01b0\u1edfng g\u1ed7 s\u1ea3n xu\u1ea5t b\u00e0n l\u00e0m vi\u1ec7c v\u1edbi chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 180.000.000 VND\/th\u00e1ng (thu\u00ea x\u01b0\u1edfng 40tr + 8 th\u1ee3 96tr + kh\u1ea5u hao m\u00e1y m\u00f3c 30tr + \u0111i\u1ec7n s\u1ea3n xu\u1ea5t 14tr). M\u1ed7i b\u00e0n b\u00e1n gi\u00e1 3.500.000 VND, gi\u00e1 v\u1ed1n nguy\u00ean li\u1ec7u (g\u1ed7, s\u01a1n, \u1ed1c v\u00edt, ph\u1ee5 ki\u1ec7n) 1.800.000 VND, chi ph\u00ed giao h\u00e0ng 200.000 VND. Bi\u00ean l\u1ee3i nhu\u1eadn = 3.500.000 \u2212 2.000.000 = 1.500.000 VND\/b\u00e0n. BEP = 180.000.000 \u00f7 1.500.000 = 120 b\u00e0n\/th\u00e1ng<\/strong>. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, tham kh\u1ea3o b\u00e0i ROI l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh<\/a>.\n<\/div>\n
B\u1ea3ng BEP tham kh\u1ea3o theo ng\u00e0nh t\u1ea1i Vi\u1ec7t Nam<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Ng\u00e0nh ngh\u1ec1<\/th>\n Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh\/th\u00e1ng<\/th>\n Bi\u00ean LN g\u00f3p TB<\/th>\n BEP doanh thu<\/th>\n<\/tr>\n<\/thead>\n
Shop th\u1eddi trang online<\/td>\n 15-25 tri\u1ec7u<\/td>\n 25-35%<\/td>\n 50-90 tri\u1ec7u<\/td>\n<\/tr>\n
Qu\u00e1n cafe nh\u1ecf<\/td>\n 50-80 tri\u1ec7u<\/td>\n 65-70%<\/td>\n 80-120 tri\u1ec7u<\/td>\n<\/tr>\n
Nh\u00e0 h\u00e0ng b\u00ecnh d\u00e2n<\/td>\n 100-150 tri\u1ec7u<\/td>\n 55-60%<\/td>\n 180-280 tri\u1ec7u<\/td>\n<\/tr>\n
SaaS\/Ph\u1ea7n m\u1ec1m<\/td>\n 200-500 tri\u1ec7u<\/td>\n 75-85%<\/td>\n 250-650 tri\u1ec7u<\/td>\n<\/tr>\n
X\u01b0\u1edfng s\u1ea3n xu\u1ea5t nh\u1ecf<\/td>\n 150-300 tri\u1ec7u<\/td>\n 35-45%<\/td>\n 400-800 tri\u1ec7u<\/td>\n<\/tr>\n
Spa, l\u00e0m \u0111\u1eb9p<\/td>\n 60-120 tri\u1ec7u<\/td>\n 60-70%<\/td>\n 100-180 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Bi\u00ean \u0111\u1ed9 an to\u00e0n (Margin of Safety) v\u00e0 \u1ee9ng d\u1ee5ng<\/h2>\n
N\u1ebfu BEP cho bi\u1ebft ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 kh\u00f4ng l\u1ed7, th\u00ec Margin of Safety (MoS)<\/strong> \u2014 bi\u00ean \u0111\u1ed9 an to\u00e0n \u2014 cho bi\u1ebft doanh nghi\u1ec7p \u0111ang v\u01b0\u1ee3t qua \u0111i\u1ec3m ho\u00e0 v\u1ed1n bao nhi\u00eau. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh.<\/p>\n
C\u00f4ng th\u1ee9c t\u00ednh Margin of Safety<\/h3>\n
MoS (%) = (Doanh thu th\u1ef1c t\u1ebf \u2212 Doanh thu ho\u00e0 v\u1ed1n) \u00f7 Doanh thu th\u1ef1c t\u1ebf \u00d7 100%<\/strong><\/p>\n
V\u00ed d\u1ee5: Shop online \u0111\u1ea1t doanh thu 100 tri\u1ec7u\/th\u00e1ng, BEP l\u00e0 70 tri\u1ec7u. MoS = (100\u221270)\/100 = 30%. Ngh\u0129a l\u00e0 doanh thu c\u00f3 th\u1ec3 gi\u1ea3m t\u1ed1i \u0111a 30% tr\u01b0\u1edbc khi shop b\u1eaft \u0111\u1ea7u l\u1ed7.<\/p>\n
\u00dd ngh\u0129a c\u1ee7a Margin of Safety theo t\u1eebng m\u1ee9c<\/h3>\n
MoS d\u01b0\u1edbi 10% l\u00e0 c\u1ef1c k\u1ef3 r\u1ee7i ro<\/strong> \u2014 ch\u1ec9 m\u1ed9t bi\u1ebfn \u0111\u1ed9ng nh\u1ecf v\u1ec1 th\u1ecb tr\u01b0\u1eddng, m\u1ea5t kh\u00e1ch, t\u0103ng chi ph\u00ed c\u0169ng \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o t\u00ecnh tr\u1ea1ng l\u1ed7. MoS 10-25% l\u00e0 m\u1ee9c ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c<\/strong> nh\u01b0ng c\u1ea7n c\u1ea9n tr\u1ecdng. MoS 25-50% l\u00e0 v\u00f9ng an to\u00e0n t\u1ed1t<\/strong>. MoS tr\u00ean 50% cho th\u1ea5y doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh r\u1ea5t hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecbu kh\u1ee7ng ho\u1ea3ng cao.<\/p>\n
\u1ee8ng d\u1ee5ng MoS trong ra quy\u1ebft \u0111\u1ecbnh<\/h3>\n
C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xem x\u00e9t MoS khi \u0111\u00e1nh gi\u00e1 m\u1ed9t doanh nghi\u1ec7p. MoS th\u1ea5p c\u1ea3nh b\u00e1o r\u1ee7i ro ph\u00e1 s\u1ea3n. Ch\u1ee7 doanh nghi\u1ec7p d\u00f9ng MoS \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean m\u1edf r\u1ed9ng kinh doanh, thu\u00ea th\u00eam nh\u00e2n s\u1ef1, hay \u0111\u1ea7u t\u01b0 thi\u1ebft b\u1ecb m\u1edbi hay kh\u00f4ng. MoS c\u00e0ng cao, c\u00e0ng c\u00f3 d\u01b0 \u0111\u1ecba \u0111\u1ec3 ch\u1ea5p nh\u1eadn th\u1eed nghi\u1ec7m m\u1edbi. Khi t\u00ednh to\u00e1n d\u00e0i h\u1ea1n, b\u1ea1n c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p MoS v\u1edbi ch\u1ec9 s\u1ed1 t\u0103ng tr\u01b0\u1edfng k\u00e9p \u2014 xem b\u00e0i v\u1ec1 CAGR l\u00e0 g\u00ec<\/a> \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n.<\/p>\n
Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi t\u00ednh BEP<\/h2>\n
M\u1eb7c d\u00f9 c\u00f4ng th\u1ee9c BEP \u0111\u01a1n gi\u1ea3n, nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn m\u1eafc ph\u1ea3i c\u00e1c sai l\u1ea7m d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 sai l\u1ec7ch nghi\u00eam tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n
Sai l\u1ea7m 1: Ph\u00e2n lo\u1ea1i sai chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i<\/h3>\n
\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t. V\u00ed d\u1ee5: nhi\u1ec1u ng\u01b0\u1eddi xem l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng<\/strong> l\u00e0 c\u1ed1 \u0111\u1ecbnh, nh\u01b0ng n\u1ebfu l\u01b0\u01a1ng c\u00f3 ph\u1ea7n hoa h\u1ed3ng theo doanh s\u1ed1, ph\u1ea7n \u0111\u00f3 l\u00e0 bi\u1ebfn \u0111\u1ed5i. Hay chi ph\u00ed \u0111i\u1ec7n<\/strong> t\u1ea1i qu\u00e1n cafe c\u00f3 ph\u1ea7n c\u1ed1 \u0111\u1ecbnh (chi\u1ebfu s\u00e1ng, \u0111i\u1ec1u ho\u00e0 gi\u1edd m\u1edf c\u1eeda) v\u00e0 ph\u1ea7n bi\u1ebfn \u0111\u1ed5i (m\u00e1y pha cafe theo l\u01b0\u1ee3ng ly). Ph\u00e2n lo\u1ea1i sai l\u00e0m BEP l\u1ec7ch 20-40%.<\/p>\n
Sai l\u1ea7m 2: B\u1ecf qu\u00ean chi ph\u00ed \u1ea9n<\/h3>\n
Nhi\u1ec1u ng\u01b0\u1eddi qu\u00ean c\u00e1c chi ph\u00ed nh\u01b0: ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed C\u1ed5ng thanh to\u00e1n (Momo, ZaloPay), thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, chi ph\u00ed kh\u1ea5u hao thi\u1ebft b\u1ecb, chi ph\u00ed b\u1ea3o tr\u00ec \u0111\u1ecbnh k\u1ef3, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean m\u1edbi. B\u1ecf qu\u00ean c\u00e1c chi ph\u00ed n\u00e0y khi\u1ebfn BEP b\u1ecb t\u00ednh th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, d\u1eabn \u0111\u1ebfn l\u1ea7m t\u01b0\u1edfng kinh doanh c\u00f3 l\u00e3i trong khi th\u1ef1c ra \u0111ang l\u1ed7.<\/p>\n
Sai l\u1ea7m 3: Gi\u1ea3 \u0111\u1ecbnh gi\u00e1 b\u00e1n c\u1ed1 \u0111\u1ecbnh<\/h3>\n
Trong th\u1ef1c t\u1ebf, shop online th\u01b0\u1eddng c\u00f3 khuy\u1ebfn m\u00e3i, flash sale, voucher gi\u1ea3m gi\u00e1. N\u1ebfu ch\u1ec9 t\u00ednh BEP d\u1ef1a tr\u00ean gi\u00e1 ni\u00eam y\u1ebft m\u00e0 kh\u00f4ng t\u00ednh gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf trung b\u00ecnh sau gi\u1ea3m gi\u00e1, BEP s\u1ebd th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi th\u1ef1c t\u1ebf. N\u00ean d\u00f9ng gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf<\/strong> trong 3-6 th\u00e1ng g\u1ea7n nh\u1ea5t.<\/p>\n
Sai l\u1ea7m 4: Kh\u00f4ng c\u1eadp nh\u1eadt khi chi ph\u00ed thay \u0111\u1ed5i<\/h3>\n
BEP kh\u00f4ng ph\u1ea3i t\u00ednh m\u1ed9t l\u1ea7n l\u00e0 xong. Khi gi\u00e1 nguy\u00ean li\u1ec7u t\u0103ng, ph\u00ed s\u00e0n TM\u0110T thay \u0111\u1ed5i (Shopee \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh ph\u00ed nhi\u1ec1u l\u1ea7n trong c\u00e1c n\u0103m qua), ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng t\u0103ng theo h\u1ee3p \u0111\u1ed3ng, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u0103ng \u2014 t\u1ea5t c\u1ea3 \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng BEP. C\u1ea7n t\u00ednh l\u1ea1i \u00edt nh\u1ea5t m\u1ed7i qu\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t.<\/p>\n
Sai l\u1ea7m 5: B\u1ecf qua h\u1ed7n h\u1ee3p s\u1ea3n ph\u1ea9m (Sales Mix)<\/h3>\n
Doanh nghi\u1ec7p b\u00e1n nhi\u1ec1u s\u1ea3n ph\u1ea9m v\u1edbi bi\u00ean l\u1ee3i nhu\u1eadn kh\u00e1c nhau c\u1ea7n t\u00ednh BEP c\u00f3 tr\u1ecdng s\u1ed1. V\u00ed d\u1ee5 qu\u00e1n cafe b\u00e1n c\u1ea3 cafe \u0111en (bi\u00ean 80%) v\u00e0 b\u00e1nh ng\u1ecdt (bi\u00ean 40%). N\u1ebfu t\u1ef7 l\u1ec7 doanh thu l\u00e0 70% cafe v\u00e0 30% b\u00e1nh, bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p b\u00ecnh qu\u00e2n = 0.7\u00d780% + 0.3\u00d740% = 68%. N\u1ebfu xu h\u01b0\u1edbng ti\u00eau d\u00f9ng thay \u0111\u1ed5i sang nhi\u1ec1u b\u00e1nh h\u01a1n, bi\u00ean l\u1ee3i nhu\u1eadn b\u00ecnh qu\u00e2n gi\u1ea3m xu\u1ed1ng, BEP doanh thu s\u1ebd t\u0103ng. Nhi\u1ec1u ch\u1ee7 kinh doanh kh\u00f4ng nh\u1eadn ra \u0111i\u1ec1u n\u00e0y khi th\u1ea5y doanh thu v\u1eabn \u1ed5n \u0111\u1ecbnh nh\u01b0ng l\u1ee3i nhu\u1eadn gi\u1ea3m d\u1ea7n.<\/p>\n
Sai l\u1ea7m 6: Kh\u00f4ng t\u00ednh \u0111\u1ebfn thu\u1ebf v\u00e0 ph\u00ed ph\u00e1p l\u00fd<\/h3>\n
Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf GTGT, thu\u1ebf m\u00f4n b\u00e0i, ph\u00ed k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i \u2014 \u0111\u00e2y \u0111\u1ec1u l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng b\u1ecb b\u1ecf qua khi t\u00ednh BEP. \u0110\u1eb7c bi\u1ec7t v\u1edbi h\u1ed9 kinh doanh nh\u1ecf th\u01b0\u1eddng g\u1ed9p chung doanh thu m\u00e0 kh\u00f4ng t\u00e1ch thu\u1ebf, d\u1eabn \u0111\u1ebfn BEP t\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c. N\u00ean t\u00ednh BEP d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 xem x\u00e9t th\u00eam BEP sau thu\u1ebf cho quy\u1ebft \u0111\u1ecbnh d\u00e0i h\u1ea1n.<\/p>\n
C\u00f4ng c\u1ee5 v\u00e0 ph\u1ea7n m\u1ec1m t\u00ednh BEP<\/h2>\n
Vi\u1ec7c t\u00ednh to\u00e1n BEP c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng b\u1eb1ng m\u00e1y t\u00ednh b\u1ecf t\u00fai, nh\u01b0ng v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ea3n ph\u1ea9m v\u00e0 bi\u1ebfn s\u1ed1, vi\u1ec7c d\u00f9ng c\u00f4ng c\u1ee5 chuy\u00ean d\u1ee5ng gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m sai s\u00f3t.<\/p>\n
Excel v\u00e0 Google Sheets<\/h3>\n
Excel\/Google Sheets l\u00e0 c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn nh\u1ea5t. B\u1ea1n c\u00f3 th\u1ec3 t\u1ea1o b\u1ea3ng t\u00ednh v\u1edbi c\u00e1c \u00f4 \u0111\u1ea7u v\u00e0o (chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, gi\u00e1 b\u00e1n, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) v\u00e0 c\u00f4ng th\u1ee9c t\u1ef1 \u0111\u1ed9ng t\u00ednh BEP. \u01afu \u0111i\u1ec3m: linh ho\u1ea1t, mi\u1ec5n ph\u00ed, d\u1ec5 tu\u1ef3 ch\u1ec9nh. C\u00f3 th\u1ec3 v\u1ebd bi\u1ec3u \u0111\u1ed3 BEP (\u0111\u1ed3 th\u1ecb chi ph\u00ed – doanh thu – l\u1ee3i nhu\u1eadn) tr\u1ef1c quan.<\/p>\n
C\u00f4ng c\u1ee5 online mi\u1ec5n ph\u00ed<\/h3>\n
C\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng c\u1ee5 t\u00ednh BEP online mi\u1ec5n ph\u00ed. 1phantram.com<\/a> cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 t\u00ednh ph\u1ea7n tr\u0103m, bi\u00ean l\u1ee3i nhu\u1eadn, ROI gi\u00fap b\u1ea1n nhanh ch\u00f3ng x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i m\u00e0 kh\u00f4ng c\u1ea7n c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m. \u0110\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7 shop nh\u1ecf, freelancer, ng\u01b0\u1eddi m\u1edbi kh\u1edfi nghi\u1ec7p. N\u1ebfu quan t\u00e2m \u0111\u1ebfn t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eebng b\u1ecf qua b\u00e0i l\u00e3i k\u00e9p l\u00e0 g\u00ec<\/a> \u0111\u1ec3 hi\u1ec3u s\u1ee9c m\u1ea1nh c\u1ee7a t\u00edch lu\u1ef9 d\u00e0i h\u1ea1n.<\/p>\n
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/h3>\n
V\u1edbi doanh nghi\u1ec7p l\u1edbn h\u01a1n, c\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 Misa, Fast, Sapo, KiotViet \u0111\u1ec1u c\u00f3 module ph\u00e2n t\u00edch chi ph\u00ed – l\u1ee3i nhu\u1eadn, t\u1ef1 \u0111\u1ed9ng t\u00ednh BEP d\u1ef1a tr\u00ean d\u1eef li\u1ec7u giao d\u1ecbch th\u1ef1c t\u1ebf. M\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng\/qu\u00e1n cafe nh\u01b0 iPos, CukCuk c\u00f2n t\u00edch h\u1ee3p dashboard BEP theo ng\u00e0y\/tu\u1ea7n\/th\u00e1ng. \u0110\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 ph\u00e2n t\u00edch break-even to\u00e0n di\u1ec7n, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc b\u00e0i vi\u1ebft tr\u00ean Investopedia v\u1ec1 Break-Even Point<\/a>.<\/p>\n
C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Break-even Point (FAQ)<\/h2>\n
1. Break-even point (BEP) l\u00e0 g\u00ec?<\/h3>\n
Break-even point hay \u0111i\u1ec3m ho\u00e0 v\u1ed1n l\u00e0 m\u1ee9c doanh thu ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng m\u00e0 t\u1ea1i \u0111\u00f3 t\u1ed5ng doanh thu b\u1eb1ng t\u1ed5ng chi ph\u00ed, doanh nghi\u1ec7p kh\u00f4ng l\u00e3i c\u0169ng kh\u00f4ng l\u1ed7. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng b\u1ecb l\u1ed7.<\/p>\n
2. C\u00f4ng th\u1ee9c t\u00ednh BEP chu\u1ea9n nh\u1ea5t l\u00e0 g\u00ec?<\/h3>\n
C\u00f3 hai c\u00f4ng th\u1ee9c ch\u00ednh: BEP theo s\u1ea3n l\u01b0\u1ee3ng = Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u00f7 (Gi\u00e1 b\u00e1n \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb); BEP theo doanh thu = Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u00f7 T\u1ef7 l\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p. T\u1ef7 l\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn g\u00f3p = (Gi\u00e1 b\u00e1n \u2212 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) \u00f7 Gi\u00e1 b\u00e1n.<\/p>\n
3. BEP d\u00f9ng cho ng\u00e0nh n\u00e0o?<\/h3>\n
BEP c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho m\u1ecdi ng\u00e0nh ngh\u1ec1: b\u00e1n l\u1ebb, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, F&B (cafe, nh\u00e0 h\u00e0ng), TM\u0110T (Shopee, Lazada, Tiki), SaaS, gi\u00e1o d\u1ee5c, l\u00e0m \u0111\u1eb9p, v\u1eadn t\u1ea3i. B\u1ea5t k\u1ef3 m\u00f4 h\u00ecnh kinh doanh n\u00e0o c\u00f3 chi ph\u00ed v\u00e0 doanh thu \u0111\u1ec1u c\u00f3 th\u1ec3 t\u00ednh BEP.<\/p>\n
4. C\u00f3 th\u1ec3 t\u00ednh BEP tr\u00ean Excel kh\u00f4ng?<\/h3>\n
Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Excel r\u1ea5t ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u00ednh BEP: t\u1ea1o c\u00e1c \u00f4 \u0111\u1ea7u v\u00e0o (chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, gi\u00e1 b\u00e1n, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i) v\u00e0 vi\u1ebft c\u00f4ng th\u1ee9c “=FixedCost\/(SellPrice-VariableCost)” \u0111\u1ec3 t\u00ednh BEP s\u1ea3n l\u01b0\u1ee3ng. Excel c\u00f2n cho ph\u00e9p v\u1ebd bi\u1ec3u \u0111\u1ed3 break-even chart tr\u1ef1c quan.<\/p>\n
5. BEP kh\u00e1c Margin of Safety th\u1ebf n\u00e0o?<\/h3>\n
BEP l\u00e0 \u0111i\u1ec3m ho\u00e0 v\u1ed1n \u2014 ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 kh\u00f4ng l\u1ed7. Margin of Safety (MoS) l\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa doanh thu th\u1ef1c t\u1ebf v\u00e0 BEP, \u0111o b\u1eb1ng % ho\u1eb7c gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i. BEP cho bi\u1ebft “ph\u1ea3i \u0111\u1ea1t bao nhi\u00eau”, c\u00f2n MoS cho bi\u1ebft “\u0111ang v\u01b0\u1ee3t qua bao xa”. MoS c\u00e0ng cao c\u00e0ng an to\u00e0n.<\/p>\n
6. N\u00ean t\u00ednh BEP theo s\u1ea3n l\u01b0\u1ee3ng hay doanh thu?<\/h3>\n
T\u00f9y \u0111\u1eb7c th\u00f9: doanh nghi\u1ec7p b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m duy nh\u1ea5t (v\u00ed d\u1ee5 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i b\u00e0n) n\u00ean t\u00ednh theo s\u1ea3n l\u01b0\u1ee3ng. Doanh nghi\u1ec7p b\u00e1n nhi\u1ec1u s\u1ea3n ph\u1ea9m kh\u00e1c nhau v\u1edbi m\u1ee9c gi\u00e1 kh\u00e1c nhau (shop t\u1ed5ng h\u1ee3p, nh\u00e0 h\u00e0ng) n\u00ean t\u00ednh theo doanh thu. T\u1ed1t nh\u1ea5t l\u00e0 t\u00ednh c\u1ea3 hai \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn \u0111\u1ea7y \u0111\u1ee7.<\/p>\n
7. M\u1ea5t bao l\u00e2u \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea1t BEP?<\/h3>\n
T\u00f9y m\u00f4 h\u00ecnh kinh doanh: shop online quy m\u00f4 nh\u1ecf c\u00f3 th\u1ec3 \u0111\u1ea1t BEP h\u00e0ng th\u00e1ng sau 3-6 th\u00e1ng v\u1eadn h\u00e0nh; qu\u00e1n cafe th\u01b0\u1eddng m\u1ea5t 6-12 th\u00e1ng; nh\u00e0 h\u00e0ng 12-18 th\u00e1ng; startup c\u00f4ng ngh\u1ec7 2-5 n\u0103m; doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn c\u00f3 th\u1ec3 m\u1ea5t 3-7 n\u0103m \u0111\u1ec3 ho\u00e0n v\u1ed1n ban \u0111\u1ea7u (payback period), m\u1eb7c d\u00f9 \u0111\u1ea1t BEP h\u00e0ng th\u00e1ng s\u1edbm h\u01a1n.<\/p>\n
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\ud83d\ude80 T\u00ednh BEP v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh ngay h\u00f4m nay!<\/h3>\n
B\u1ea1n mu\u1ed1n t\u00ednh nhanh bi\u00ean l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u, % t\u0103ng tr\u01b0\u1edfng, ROI hay break-even point cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh? Truy c\u1eadp 1phantram.com<\/a><\/strong> \u2014 c\u00f4ng c\u1ee5 t\u00ednh ph\u1ea7n tr\u0103m online mi\u1ec5n ph\u00ed, \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng, h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n m\u1ecdi ch\u1ec9 s\u1ed1 kinh doanh ch\u1ec9 trong v\u00e0i gi\u00e2y. Kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd, kh\u00f4ng c\u1ea7n t\u1ea3i v\u1ec1, d\u00f9ng ngay tr\u00ean tr\u00ecnh duy\u1ec7t!<\/p>\n
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