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KIM SOT CHI PH NH HNG

Chng 5 Cc chin lc nh gi v Cc phng php tnh gi


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Cc Yu T Quyt nh Gi
1.

2.
3. 4. 5.

6.
7. 8.

Cnh tranh khu vc a phng ng cp dch v Loi khch hng (khch hng ch) Cht lng Sn phm (nh) Lng khu phn Mi trng & Bu khng kh V tr Sales mix

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CHIN LC GI
DNH CHO NH HNG

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CC CHIN LC NH GI CHO NH HNG


1. 2. 3. -

4. 5.

nh Gi theo Nhu Cu Chin lc Ht Vng Th Trng Chin lc Thm Nhp Th Trng nh Gi theo Cnh Tranh nh Gi theo Chi Ph Theo Chi ph Thc Phm Theo Li Gp Lm Trn Gi Thc n nh Gi theo Mc Tiu

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nh Gia Theo Nhu Cau


Xem xet thc n tren quan iem cua khach hang: Xng ang gia tr oi vi khach; xng ang ong tien bo ra. Gia co the cao nhng khach hang co the thay gia tr nhan c con cao hn so tien c tnh. Nhng mon an c don ra ch la mot phan cua viec thng thc ba an. Khong kh co the tr gia rat cao oi vi khach hang ve mat sang trong, uy tn. Moi ngi chap nhan tra ba an toi cao hn ba an tra, tra nhieu hn neu c phuc vu thay v t phuc vu Hai phng phap tiep can trong viec nh gia theo nhu cau la ht vang th trng (Market Skimming) va tham nhap th trng Market Penetration)
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nh Gia Theo Nhu Cau


Ht Vang Tr Trng (Market Skimming): Dung gia cao e hap dan mot phan khuc nho trong th trng, danh cho nhng ai co the va san sang tra gia cao hn, va danh cho nhng khach hang nhan thay rang gia tr nhan c qua mon an tai nha hang cao hn so tien phai tra.
Tham nhap Th trng (Market Penetration): Ngc vi chien lc HVTT: nh gia thap nhat nhng van con co li. Noi chung, gia thap dan en doanh so ban ln hn va co li theo thi gian. CL nay thanh cong khi nhu cau (s quan tam cua KH) la gia, ngha la s thay oi ve gia tao ra s thay oi ln ve nhu cau. i vi dch v du lch, khch sn v caf / bar/ nh hng: Tu thi im (cao im/thp im) v nhu cu cu khch hng (ng/t khch)

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nh Gia Theo Canh Tranh


nh gia theo Canh tranh: nh gia theo gia cua cac oi thu canh tranh. Gia thap hoac cao hn gia cua TCT mot chut.

Khong nen ch canh tranh ve gia, v gia ch la mot yeu to co the b TCT manh hn hoa giai de dang.
Cung khong nen a ra mot san pham tng t vi mot gia cao hn: So lng cong chung co nhan thc ve gia tr va co hoc ang tang nhanh va ho de dang nhan thay ieu o qua cac TCT.

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nh Gia Theo Chi Ph - Chi Ph Thc Pham


Phng phap lau i nhat va van con thong dung nhat. Gia c nh da tren tong chi ph thc pham cong them phan tram bnh quan li nhuan mong muon. PP nay de dung nhng khong chnh xac v khong tnh chi ph nao khac ngoai chi ph thc pham.

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nh Gia Theo Chi Ph - Lai Gop (Gross Profit)


PP nh gia theo lai gop (Gross Profit) gia nh rang moi khach hang eu tra mot so tien cu the e trang trai cac chi ph ngoai thc pham va lai.

Lai Gop

doanh so d kien tong ph thc pham d kien so ba an hoac so lng khach d kien.

V du: Doanh so d kien hang nam = $800.000. Chi ph thc pham d kien = 30% doanh so = $240.000, va lng khach d kien = 120.000. Lai Gop/1 Khach = ($800.000 - $240.000) / 120.000 = $4.67 Lai Gop nay se c cong vao ph thc pham (mon an) e nh gia ban mon an.

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Khi ch ap dung mot cong thc tnh gia, se co nhng gia ky la nh $7.35, $9.75. ieu nay hoan toan sai lam trong viec nh gia thc n.
Ve nhan thc gia tr oi vi cac thc n trung bnh hoac mac tien, khach hang khong nhan thay s khac biet bao nhieu ve so le ngoai tr hai so $0.50 and $0.95. Khach hang thng ch thay so 11 trong con so $11.95 hoac so 8 trong con so $8.95. oi vi mot thc n gom cac mon an re tien th phc tap hn. Nhng quy luat chung la cac mon an co gia mc .25, .50, .75, va .95 th co ve than thien, de ban hn. V du, vi mon an co the ban gia $1.15, ban co the nh gia $1.25. Vi cach nh gia nay mot NH co the tang li nhuan len t nhat 2-3%.

nh Gia Theo Cach Tnh Tron Gia Thc n

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MUC TIEU NH GIA

nh gia theo muc tieu doanh so. 2. nh gia theo muc tieu li nhuan. 3. nh gia theo muc tieu rieng/ca nhan.
1.

Li nhuan oi hoi doanh so va doanh so am ch li nhuan.

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NH GIA THEO MUC TIEU DOANH SO

Theo gia tr thc Gia thap hoac Giam gia. 2. Theo mc gia cua th trng:
1.

Hieu qua quan ly & ieu hanh Kim soat chi ph. b. Canh tranh bang cac yeu to phi-gia-ca cua Phoi thc tiep th. c. Muc tieu: Bao ve / tang th phan.
a.
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NH GIA THEO MUC TIEU LI NHUAN

1. 2.

Theo muc tieu Hoan von au t (ROI) va at ch tieu li nhuan. Phan tch iem hoa von

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CACH TNH IEM HOA VON


a. Theo so lng SP can ban e hoa von HV = Cac chi ph co nh

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Lai/n v (= Gia ban Bien ph) Chi ph co nh hang thang: 300.000 USD Bien ph: 10 USD/n v SP Gia ban: 20 USD/n v SP So lng n v SP can ban e hoa von: 30.000

1000 Doanh thu Dollars (Thousands) 800 700 600 400 300 200

nh ph: 300.000 USD Bien ph: 10 USD/v SP Gia ban: 20 USD/v SP im Ha Vn ?

iem hoa von nh ph

0
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10 20 So lng n v ban c (1.000)

30

40

1000 Doanh thu Dollars (Thousands) 800 700 600 400 300 200

nh ph: 300.000 USD Bien ph: 10 USD/v SP Gia ban: 20 USD/v SP Muc tieu Li: $100.000 Muc tieu li iem hoa von nh ph

0
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10 20 So lng n v cn ban (1.000)

30

40

MUC TIEU NH GIA Tnh iem Hoa Von

b. Tnh doanh so can at e hoa von + co li


nh ph (co li) = 165.000 USD (can at) Bien ph = 80% doanh so nh ph = 20% d.so = 165.000 USD

HV (D.So can at) = nh ph (co li) / t l %nh ph = 165.000 / 0.20 = 825.000 USD D.so can at ho vn = Bien ph + nh ph (co li) nh ph = 165.000 USD = 20% doanh so

CACH TNH KHAC

iM HO VN = 660.000 + 165.000 = 825.000 USD

Bien ph = (165.000 x 80%) / 20% = 660.000 USD

Phng php Tnh im Ho Vn Dnh cho Nh Hng


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NH GIA THEO MUC TIEU CA NHAN


1. 2. 3. a) b)

c)

u song (Survival) u song thoai mai u tch luy, e danh, Tnh chat: Kinh doanh nho / oc lap / gia nh (Return on sales (ROS), not ROI) Gia thap Gia ngang bang th trng Muc tieu: Duy tr hien trang kinh doanh

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QUYT NH GI BN
Theo ch tiu % Chi ph thc phm
Chi ph Mn n
Ch tiu % Chi ph thc phm (hoc ca mn n) = Gi Bn Mn n

15,000 (Cost of Food Item ) = 50,000 Selling Price 0.3 (#30%) (Desired Food Cost )

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Phng Php Nhn H S nh Gi


Bc 1: H s nh Gi = 1 Ch tiu % Chi ph Thc phm

Bc 2: H s nh Gi x Chi ph Thc phm = Gi Mn n

1 = 3.3 0.3 (# 30%) 3.3 x 15.000 = 50.000


5 mn n c chi ph ln lt nh sau: 15.000, 20.000, 35.000, 60.000, 80.000. Hy nh gi cc mn n vi ch tiu chi ph thc phm ti a l 35%.
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Phng php Cng thm Li nhun


Gi Bn Chi ph Thc phm = Li nhun

Chi ph Thc phm + Li nhun mong mun = Gi Bn

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nh Gi Tic Buffets
B quyt gi gi bn thp cho mt buffet l p dng phng php ABC. Cc mn thuc Hng mc A khng chim hn 20% ton b cc mn. Cc mn thuc hng mc B khng hn 30%; v cc mn hng mc C l 50%.

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nh Gi Tic Buffets
Total Buffet Product Cost = Buffet Product Cost per Guest Guests Served Tng Chi ph thc phm Buffet = Chi ph thc phm Tng s thc khch

/1 thc khch

Mt buffet d kin c 350 thc khch. Tnh gi v cho mi thc khch vi ch tiu chi ph thc phm l 32%, tng chi ph thc phm d kin l 4.500 USD.

Kt qu
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