{"id":4692,"date":"2026-01-29T09:12:59","date_gmt":"2026-01-29T09:12:59","guid":{"rendered":"https:\/\/flj-pcb.com\/?p=4692"},"modified":"2026-01-29T09:13:01","modified_gmt":"2026-01-29T09:13:01","slug":"pcba-purchasing-cost-analysis-and-price-variance-method","status":"publish","type":"post","link":"https:\/\/flj-pcb.com\/vi\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"Ph\u00e2n t\u00edch chi ph\u00ed mua s\u1eafm PCBA v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ch\u00eanh l\u1ec7ch gi\u00e1"},"content":{"rendered":"

Khi ph\u00e2n t\u00edch chi ph\u00ed mua s\u1eafm b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng ch\u1ec9 s\u1ed1 chi ph\u00ed mua s\u1eafm v\u00e0 xem x\u00e9t gi\u00e1 c\u1ea3 c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng li\u00ean quan, m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 \u0111\u1ec3 xem, \u1edf c\u1ea5p \u0111\u1ed9 c\u00f4ng ty, li\u1ec7u s\u1ef1 thay \u0111\u1ed5i trong Bo m\u1ea1ch in (PCBA) <\/a>(c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p) chi ph\u00ed mua s\u1eafm c\u00f3 th\u1ec3 l\u00e0m cho c\u00f4ng ty tr\u1edf n\u00ean c\u1ea1nh tranh h\u01a1n tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u00ean ngo\u00e0i ho\u1eb7c k\u00e9m c\u1ea1nh tranh h\u01a1n. T\u1eeb b\u00ean trong c\u00f4ng ty, s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 \u0111\u01a1n v\u1ecb mua s\u1eafm v\u00e0 s\u1ed1 l\u01b0\u1ee3ng mua s\u1eafm \u0111\u1ec1u c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed mua s\u1eafm. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 n\u00e0o quan tr\u1ecdng h\u01a1n? D\u01b0\u1edbi \u0111\u00e2y, Zhongyan Electronics gi\u1ea3i th\u00edch \u0111i\u1ec1u n\u00e0y.<\/p>\n\n\n\n

1. C\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t<\/h2>\n\n\n\n

Ch\u00fang ta b\u1eaft \u0111\u1ea7u v\u1edbi m\u1ed9t v\u00ed d\u1ee5 \u0111\u01a1n gi\u1ea3n. C\u00f3 m\u1ed9t lo\u1ea1i v\u1eadt li\u1ec7u A. N\u0103m ngo\u00e1i, gi\u00e1 mua c\u1ee7a n\u00f3 l\u00e0 $1.30 m\u1ed7i \u0111\u01a1n v\u1ecb. N\u0103m nay, gi\u00e1 \u0111\u00e3 t\u0103ng l\u00ean $1.37 m\u1ed7i \u0111\u01a1n v\u1ecb. N\u0103m ngo\u00e1i, ch\u00fang ta \u0111\u00e3 mua 100 \u0111\u01a1n v\u1ecb. N\u0103m nay, ch\u00fang ta s\u1ebd mua 110 \u0111\u01a1n v\u1ecb. Xem h\u00ecnh b\u00ean d\u01b0\u1edbi.<\/p>\n\n\n\n

T\u1eeb h\u00ecnh v\u1ebd, khu v\u1ef1c \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u A t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n mua h\u00e0ng c\u1ee7a n\u0103m ngo\u00e1i l\u00e0 $129.56 (= $1.30 \u00d7 100). T\u1ed5ng di\u1ec7n t\u00edch A+B+C+D t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n mua h\u00e0ng c\u1ee7a n\u0103m nay l\u00e0 $150.43 (= $1.37 \u00d7 110). N\u00f3i c\u00e1ch kh\u00e1c, chi ph\u00ed mua h\u00e0ng th\u00eam trong n\u0103m nay so v\u1edbi n\u0103m ngo\u00e1i l\u00e0 ph\u1ea7n B + C + D, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng $20.87. R\u00f5 r\u00e0ng, ph\u1ea7n B b\u1eb1ng $12.96 (= $1.30 \u00d7 [110 \u2212 100]). Ph\u1ea7n n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng mua h\u00e0ng. Ph\u1ea7n C b\u1eb1ng $7.20 (= [$1.37 \u2212 $1.30] \u00d7 100). Ph\u1ea7n n\u00e0y \u0111\u1ebfn t\u1eeb s\u1ef1 thay \u0111\u1ed5i gi\u00e1 \u0111\u01a1n v\u1ecb mua h\u00e0ng. V\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf ph\u1ea7n D. Ph\u1ea7n t\u0103ng chi ph\u00ed $0.72 (= [$1.37 \u2212 $1.30] \u00d7 [110 \u2212 100]) n\u00e0y \u2014 li\u1ec7u ch\u00fang ta n\u00ean t\u00ednh n\u00f3 l\u00e0 do s\u1ef1 thay \u0111\u1ed5i gi\u00e1 \u0111\u01a1n v\u1ecb hay do s\u1ef1 thay \u0111\u1ed5i s\u1ed1 l\u01b0\u1ee3ng? C\u1ea3 hai c\u00e1ch \u0111\u1ec1u c\u00f3 v\u1ebb h\u1ee3p l\u00fd.<\/p>\n\n\n\n

\"Purchase<\/figure>\n\n\n\n

\u1ede \u0111\u00e2y, ch\u00fang ta c\u1ea7n m\u1ed9t quy t\u1eafc g\u00e1n thu\u1ed9c t\u00ednh chung \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u00e2n t\u00edch d\u1eef li\u1ec7u qu\u1ea3n l\u00fd: g\u00e1n cho y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t.<\/p>\n\n\n\n

C\u00e1c \u201cy\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t\u201d c\u1ee7a m\u1ed9t c\u00f4ng ty l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n b\u1eb1ng n\u1ed7 l\u1ef1c c\u1ee7a ch\u00ednh m\u00ecnh. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu b\u1ea1n n\u1ed7 l\u1ef1c nh\u01b0 nhau \u0111\u1ec3 thay \u0111\u1ed5i hai y\u1ebfu t\u1ed1, y\u1ebfu t\u1ed1 mang l\u1ea1i hi\u1ec7u qu\u1ea3 l\u1edbn h\u01a1n ch\u00ednh l\u00e0 \u201cy\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t\u201d c\u1ee7a c\u00f4ng ty. Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i.<\/p>\n\n\n\n

Khi ph\u00e2n t\u00edch c\u00e1ch c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nhau g\u00e2y ra m\u1ed9t k\u1ebft qu\u1ea3, \u0111\u00f4i khi m\u1ed9t k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch b\u1edfi hai ho\u1eb7c nhi\u1ec1u y\u1ebfu t\u1ed1 v\u00e0 m\u1ed7i gi\u1ea3i th\u00edch \u0111\u1ec1u c\u00f3 v\u1ebb h\u1ee3p l\u00fd. N\u1ebfu b\u1ea1n ph\u1ea3i ch\u1ecdn m\u1ed9t y\u1ebfu t\u1ed1, h\u00e3y ch\u1ecdn y\u1ebfu t\u1ed1 m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n. T\u1ea1i sao l\u1ea1i ch\u1ecdn y\u1ebfu t\u1ed1 n\u00e0y? B\u1edfi v\u00ec m\u1ee5c \u0111\u00edch c\u1ee7a ph\u00e2n t\u00edch d\u1eef li\u1ec7u qu\u1ea3n l\u00fd l\u00e0 h\u00e0nh \u0111\u1ed9ng d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh t\u1ed1t h\u01a1n. N\u1ebfu b\u1ea1n m\u1edf r\u1ed9ng vai tr\u00f2 c\u1ee7a y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t, b\u1ea1n s\u1ebd ch\u1ec9 ra h\u00e0nh \u0111\u1ed9ng mang l\u1ea1i l\u1ee3i \u00edch l\u1edbn nh\u1ea5t cho n\u1ed7 l\u1ef1c c\u1ee7a b\u1ea1n. \u0110i\u1ec1u n\u00e0y cung c\u1ea5p m\u1ed9t h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng h\u01a1n cho qu\u1ea3n l\u00fd \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng.<\/p>\n\n\n\n

2. Ph\u00e2n b\u1ed5 theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 c\u1ea3<\/h2>\n\n\n\n

\u0110\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty, l\u01b0\u1ee3ng v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng trong c\u00f4ng vi\u1ec7c l\u1eafp r\u00e1p m\u1ea1ch in (PCBA) ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t. \u0110\u1ec3 thay \u0111\u1ed5i l\u01b0\u1ee3ng s\u1eed d\u1ee5ng, th\u00f4ng th\u01b0\u1eddng c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thi\u1ebft k\u1ebf ho\u1eb7c c\u1ea3i ti\u1ebfn quy tr\u00ecnh. \u0110i\u1ec1u \u0111\u00f3 r\u1ea5t kh\u00f3 kh\u0103n. So v\u1edbi vi\u1ec7c thay \u0111\u1ed5i l\u01b0\u1ee3ng, c\u00f4ng ty th\u01b0\u1eddng c\u00f3 th\u1ec3 l\u00e0m nhi\u1ec1u h\u01a1n \u0111\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 mua. V\u00ec v\u1eady, so v\u1edbi l\u01b0\u1ee3ng, gi\u00e1 mua \u0111\u01a1n v\u1ecb l\u00e0 y\u1ebfu t\u1ed1 \u201cd\u1ec5 ki\u1ec3m so\u00e1t h\u01a1n\u201d. Do \u0111\u00f3, ph\u1ea7n D trong h\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u00e1n cho t\u00e1c \u0111\u1ed9ng c\u1ee7a gi\u00e1 mua. T\u1ea5t nhi\u00ean, m\u1ed9t s\u1ed1 c\u00f4ng ty c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t l\u01b0\u1ee3ng s\u1eed d\u1ee5ng t\u1ed1t h\u01a1n so v\u1edbi gi\u00e1. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, h\u00e3y s\u1eed d\u1ee5ng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty \u0111\u00f3.<\/p>\n\n\n\n

\"Change<\/figure>\n\n\n\n

Ch\u00fang ta c\u00f3 th\u1ec3 chia D \u0111\u1ec1u gi\u1eefa \u201cs\u1ed1 l\u01b0\u1ee3ng\u201d v\u00e0 \u201cgi\u00e1 \u0111\u01a1n v\u1ecb\u201d kh\u00f4ng? Th\u00f4ng th\u01b0\u1eddng, ch\u00fang ta kh\u00f4ng l\u00e0m nh\u01b0 v\u1eady. Ph\u00e2n t\u00edch d\u1eef li\u1ec7u qu\u1ea3n l\u00fd kh\u00f4ng gi\u1ed1ng nh\u01b0 ph\u00e2n t\u00edch khoa h\u1ecdc. Ph\u00e2n t\u00edch qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edbng \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. N\u00f3 c\u0169ng kh\u00f4ng c\u1ea7n s\u1ef1 c\u00f4ng b\u1eb1ng tuy\u1ec7t \u0111\u1ed1i. M\u1ee5c ti\u00eau l\u00e0 t\u00ednh h\u1eefu \u00edch. M\u1ee5c ti\u00eau l\u00e0 cung c\u1ea5p cho ban qu\u1ea3n l\u00fd m\u1ed9t h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng. N\u1ebfu m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n cung c\u1ea5p m\u1ed9t h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng, n\u00f3 t\u1ed1t h\u01a1n m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u1ee9c t\u1ea1p h\u01a1n ch\u1ec9 ch\u00ednh x\u00e1c h\u01a1n m\u1ed9t ch\u00fat.<\/p>\n\n\n\n

N\u1ebfu ch\u00fang ta chia D th\u00e0nh hai ph\u1ea7n, k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 tr\u00f4ng ch\u00ednh x\u00e1c h\u01a1n ho\u1eb7c c\u00f4ng b\u1eb1ng h\u01a1n. Tuy nhi\u00ean, \u0111i\u1ec1u \u0111\u00f3 c\u0169ng l\u00e0m cho thu\u1eadt to\u00e1n ph\u1ee9c t\u1ea1p h\u01a1n v\u00e0 kh\u00f3 hi\u1ec3u h\u01a1n. N\u00f3 kh\u00f4ng cung c\u1ea5p h\u01b0\u1edbng d\u1eabn t\u1ed1t h\u01a1n cho c\u00e1c h\u00e0nh \u0111\u1ed9ng qu\u1ea3n l\u00fd. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u1ed9 ch\u00ednh x\u00e1c th\u00eam \u0111\u00f3 kh\u00f4ng h\u1eefu \u00edch.<\/p>\n\n\n\n

Tr\u1edf l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u01b0\u1ee3ng-gi\u00e1 \u0111\u00e3 ch\u1ecdn cho s\u1ef1 thay \u0111\u1ed5i chi ph\u00ed mua h\u00e0ng. D\u01b0\u1edbi d\u1ea1ng b\u1ea3ng, n\u00f3 tr\u00f4ng nh\u01b0 sau:<\/p>\n\n\n\n

C\u00e1c \u0111\u1ecbnh ngh\u0129a ch\u00ednh<\/h3>\n\n\n\n
    \n
  • LQ: S\u1ed1 l\u01b0\u1ee3ng cu\u1ed1i c\u00f9ng (s\u1ed1 l\u01b0\u1ee3ng mua trong k\u1ef3 tr\u01b0\u1edbc)<\/li>\n\n\n\n
  • CQ: S\u1ed1 l\u01b0\u1ee3ng hi\u1ec7n t\u1ea1i (s\u1ed1 l\u01b0\u1ee3ng mua trong k\u1ef3 hi\u1ec7n t\u1ea1i)<\/li>\n\n\n\n
  • LP: Gi\u00e1 cu\u1ed1i c\u00f9ng (gi\u00e1 mua \u0111\u01a1n v\u1ecb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc)<\/li>\n\n\n\n
  • CP: Gi\u00e1 hi\u1ec7n t\u1ea1i (gi\u00e1 \u0111\u01a1n v\u1ecb mua trong k\u1ef3 hi\u1ec7n t\u1ea1i)<\/li>\n\n\n\n
  • PQV: Ch\u00eanh l\u1ec7ch s\u1ed1 l\u01b0\u1ee3ng mua h\u00e0ng<\/li>\n\n\n\n
  • PPV: Ch\u00eanh l\u1ec7ch gi\u00e1 mua<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    S\u1ed1 hi\u1ec7u s\u1ea3n ph\u1ea9m.<\/div>\n
    Th\u1ec3 lo\u1ea1i<\/div>\n
    Nh\u00e0 cung c\u1ea5p<\/div>\n
    Gi\u00e1 n\u0103m tr\u01b0\u1edbc (LP, RMB)<\/div>\n
    Gi\u00e1 hi\u1ec7n t\u1ea1i (CP, Nh\u00e2n d\u00e2n t\u1ec7)<\/div>\n
    S\u1ed1 l\u01b0\u1ee3ng n\u0103m tr\u01b0\u1edbc (LQ)<\/div>\n
    S\u1ed1 l\u01b0\u1ee3ng hi\u1ec7n t\u1ea1i (CQ)<\/div>\n
    S\u1ed1 ti\u1ec1n mua h\u00e0ng c\u1ee7a n\u0103m tr\u01b0\u1edbc (RMB)<\/div>\n
    S\u1ed1 ti\u1ec1n mua h\u00e0ng trong n\u0103m hi\u1ec7n t\u1ea1i (RMB)<\/div>\n
    Ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n mua h\u00e0ng (AmtV, Nh\u00e2n d\u00e2n t\u1ec7)<\/div>\n
    Bi\u1ebfn \u0111\u1ed9ng y\u1ebfu t\u1ed1 s\u1ed1 l\u01b0\u1ee3ng (PQV)<\/div>\n
    Bi\u1ebfn \u0111\u1ed9ng y\u1ebfu t\u1ed1 gi\u00e1 (PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p A<\/div>\n
    59.63<\/div>\n
    56.30<\/div>\n
    324<\/div>\n
    391<\/div>\n
    19,320<\/div>\n
    22,013<\/div>\n
    -2,693<\/div>\n
    -3,772<\/div>\n
    1,079<\/div>\n
    5.6%<\/div>\n\n \n
    A002<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p A<\/div>\n
    37.15<\/div>\n
    35.38<\/div>\n
    615<\/div>\n
    634<\/div>\n
    22,847<\/div>\n
    22,429<\/div>\n
    418<\/div>\n
    -672<\/div>\n
    1,090<\/div>\n
    4.8%<\/div>\n\n \n
    A003<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p A<\/div>\n
    24.61<\/div>\n
    23.89<\/div>\n
    725<\/div>\n
    800<\/div>\n
    17,842<\/div>\n
    19,110<\/div>\n
    -1,268<\/div>\n
    -1,792<\/div>\n
    524<\/div>\n
    2.9%<\/div>\n\n \n
    A004<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p A<\/div>\n
    17.23<\/div>\n
    15.96<\/div>\n
    823<\/div>\n
    700<\/div>\n
    14,180<\/div>\n
    11,175<\/div>\n
    3,005<\/div>\n
    1,964<\/div>\n
    1,041<\/div>\n
    7.3%<\/div>\n\n \n
    A005<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p A<\/div>\n
    45.74<\/div>\n
    44.36<\/div>\n
    528<\/div>\n
    547<\/div>\n
    24,151<\/div>\n
    24,264<\/div>\n
    -113<\/div>\n
    -843<\/div>\n
    730<\/div>\n
    3.0%<\/div>\n\n \n
    A006<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p B<\/div>\n
    22.90<\/div>\n
    22.23<\/div>\n
    228<\/div>\n
    290<\/div>\n
    5,221<\/div>\n
    6,447<\/div>\n
    -1,226<\/div>\n
    -1,378<\/div>\n
    153<\/div>\n
    2.9%<\/div>\n\n \n
    A007<\/div>\n
    V\u00f2ng bi<\/div>\n
    Nh\u00e0 cung c\u1ea5p B<\/div>\n
    46.57<\/div>\n
    42.35<\/div>\n
    974<\/div>\n
    911<\/div>\n
    45,359<\/div>\n
    38,584<\/div>\n
    6,775<\/div>\n
    2,668<\/div>\n
    4,106<\/div>\n
    9.1%<\/div>\n\n \n
    T\u1ed5ng c\u1ed9ng<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    148,921<\/div>\n
    144,023<\/div>\n
    4,898<\/div>\n
    -3,825<\/div>\n
    8,723<\/div>\n
    5.9%<\/div>\n\n \n
    Ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 \u0111\u1ed9 l\u1ec7ch t\u1ed5ng th\u1ec3<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    3.3%<\/div>\n
    -2.6%<\/div>\n
    5.9%<\/div>\n <\/div>\n<\/div>\n\n\n\n

    M\u1eabu ph\u00e2n t\u00edch l\u01b0\u1ee3ng-gi\u00e1 cho thay \u0111\u1ed5i chi ph\u00ed mua s\u1eafm<\/h3>\n\n\n\n

    C\u00f4ng th\u1ee9c ch\u00ednh<\/h4>\n\n\n\n
      \n
    • Bi\u1ebfn \u0111\u1ed9ng v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng (PQV) = Gi\u00e1 hi\u1ec7n t\u1ea1i (CP) \u00d7 (S\u1ed1 l\u01b0\u1ee3ng hi\u1ec7n t\u1ea1i (CQ) \u2212 S\u1ed1 l\u01b0\u1ee3ng tr\u01b0\u1edbc \u0111\u00f3 (LQ))<\/li>\n\n\n\n
    • Bi\u1ebfn \u0111\u1ed9ng gi\u00e1 (PPV) = (Gi\u00e1 hi\u1ec7n t\u1ea1i (CP) \u2212 Gi\u00e1 cu\u1ed1i c\u00f9ng (LP)) \u00d7 S\u1ed1 l\u01b0\u1ee3ng hi\u1ec7n t\u1ea1i (CQ)<\/li>\n<\/ul>\n\n\n\n

      S\u1eed d\u1ee5ng d\u1eef li\u1ec7u m\u1eabu trong m\u1eabu, chi ph\u00ed mua h\u00e0ng c\u1ee7a v\u1eadt li\u1ec7u n\u00e0y trong n\u0103m nay gi\u1ea3m 3,3% so v\u1edbi n\u0103m ngo\u00e1i. S\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng mua \u0111\u00e3 g\u00e2y ra s\u1ef1 t\u0103ng 2,6% trong chi ph\u00ed mua s\u1eafm, trong khi s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 mua \u0111\u00e3 g\u00e2y ra s\u1ef1 gi\u1ea3m 5,9% trong chi ph\u00ed mua s\u1eafm. \u0110\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01a1n l\u1ebb, t\u1ef7 l\u1ec7 gi\u1ea3m chi ph\u00ed mua s\u1eafm do thay \u0111\u1ed5i gi\u00e1 n\u1eb1m trong kho\u1ea3ng t\u1eeb 2,9% \u0111\u1ebfn 9,1%.<\/p>\n\n\n\n

      S\u1eed d\u1ee5ng m\u1eabu n\u00e0y gi\u00fap vi\u1ec7c ph\u00e2n t\u00edch quy thu\u1ed9c l\u01b0\u1ee3ng-gi\u00e1 theo qu\u00fd ho\u1eb7c h\u00e0ng n\u0103m cho s\u1ef1 thay \u0111\u1ed5i chi ph\u00ed mua s\u1eafm tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n. M\u1eabu n\u00e0y c\u0169ng c\u00f3 th\u1ec3 hi\u1ec3n th\u1ecb r\u00f5 r\u00e0ng, t\u1eeb ph\u00eda l\u01b0\u1ee3ng ho\u1eb7c ph\u00eda gi\u00e1, nh\u1eefng v\u1eadt li\u1ec7u n\u00e0o n\u00ean l\u00e0 tr\u1ecdng t\u00e2m ti\u1ebfp theo. \u0110\u1ed1i v\u1edbi ph\u00eda cung \u1ee9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ed9 ph\u1eadn mua h\u00e0ng, c\u1ea7n t\u1eadp trung nhi\u1ec1u h\u01a1n v\u00e0o ph\u00eda gi\u00e1.<\/p>\n\n\n\n

      3. T\u00f3m t\u1eaft<\/h2>\n\n\n\n

      Tr\u00ean \u0111\u00e2y, ch\u00fang t\u00f4i \u0111\u00e3 m\u00f4 t\u1ea3 c\u00e1ch ph\u00e2n b\u1ed5 v\u00e0 ph\u00e2n t\u00edch l\u01b0\u1ee3ng v\u00e0 gi\u00e1 khi chi ph\u00ed mua s\u1eafm t\u1ed5ng th\u1ec3 thay \u0111\u1ed5i. Ch\u00fang t\u00f4i c\u0169ng \u0111\u00e3 m\u00f4 t\u1ea3 m\u1ed9t nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 ph\u1ed5 bi\u1ebfn trong ph\u00e2n t\u00edch d\u1eef li\u1ec7u qu\u1ea3n l\u00fd: ph\u00e2n b\u1ed5 cho y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t. Ch\u00fang t\u00f4i nh\u1ea5n m\u1ea1nh r\u1eb1ng m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ph\u00e2n t\u00edch qu\u1ea3n l\u00fd l\u00e0 cung c\u1ea5p h\u01b0\u1edbng d\u1eabn h\u00e0nh \u0111\u1ed9ng cho qu\u1ea3n l\u00fd kinh doanh, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ed9 ch\u00ednh x\u00e1c cao nh\u1ea5t. T\u00ednh h\u1eefu \u00edch l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t.<\/p>\n\n\n\n

      Khi h\u1ecdc m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch, \u0111i\u1ec1u quan tr\u1ecdng h\u01a1n vi\u1ec7c bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng n\u00f3 l\u00e0 hi\u1ec3u ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch \u0111\u1eb1ng sau n\u00f3. Gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 kh\u00f4ng n\u1eb1m \u1edf ch\u00ednh c\u00f4ng c\u1ee5 m\u00e0 \u1edf kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 \u0111\u00f3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>","protected":false},"excerpt":{"rendered":"

      When we analyze procurement costs using a procurement cost index and by looking at related commodity prices, the main goal 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