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Chuong III Slide 0472
Chuong III Slide 0472
Chuong III Slide 0472
MC TIU
Xc nh chnh xc tng chi ph v chi ph kt cu ca doanh nghip Nm bt c nhng bin ng ca chi ph, yu t ca chi ph, cc chi ph kinh doanh ca n v chi nhnh. nh gi tnh hnh s dng v qun l chi ph kinh doanh ca doanh nghip trn mt lot cc ch tiu ring bit Ch r v o lng cc nguyn nhn nh hng ti mc bin ng ca chi ph kinh doanh. Xy dng cc k hoch chin lc cng nh chnh sch qun l kinh doanh hp l hn
B 144 --144
V d
C ti liu v mt doanh nghip nh sau: n v: triu ng
Ch tiu 1.DT bn hng 2. Cc khon gim tr - Chit khu v hi khu - Hng b tr li 3. S lao ng bnh qun (ngi) 4. Nng sut l bnh qun (w) 5. Lng bnh qun 9.600 550 380 170 200 45,25 7,2 Thc hin 8.750 500 300 200 205 40,244 6,9
Yucu:phntchtnhhnhqunlqulng?