{"id":19439,"date":"2026-05-28T21:16:37","date_gmt":"2026-05-28T14:16:37","guid":{"rendered":"https:\/\/beup.space\/?p=19439"},"modified":"2026-05-28T21:53:19","modified_gmt":"2026-05-28T14:53:19","slug":"tinh-gia-thanh-san-xuat","status":"publish","type":"post","link":"https:\/\/beup.space\/en\/tinh-gia-thanh-san-xuat\/","title":{"rendered":"Cost price per bottle of wine: 5 accounting mistakes that make small factories lose without knowing"},"content":{"rendered":"

\u23f1 13 ph\u00fat \u0111\u1ecdc<\/p>\n

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Short answer:<\/strong> Calculating the correct production cost means all the costs that have been fully absorbed<\/strong> (raw materials, labor, allocated equipment, additives, packaging, testing, overhead costs) divided by good yield after loss<\/strong> \u2014 not the cost of materials divided by the theoretical output. The unit cost of most small factories is calculated lower than the actual cost because it ignores three things: production loss, asset allocation, and the difference in profit margin by sales channel.<\/p>\n<\/div>\n

A small winery calculates the cost price of around 90,000 \u20ab per bottle, sets the retail price at 250,000 \u20ab, and is confident that it will make a profit of nearly three times. By the end of the season, when the distributor takes away half of the listed price, when the cost of oak barrels and cellar electricity is fully added, and when counting the actual number of bottles produced \u2014 fewer than the number on paper by a few hundred bottles \u2014 the real profit margin is only modest. No one did the math wrong. The mistake lies in tr\u00ecnh t\u1ef1<\/em> t\u00ednh.<\/p>\n

This story repeats in almost every small-scale manufacturing industry in Vietnam: handmade food workshops, beverage facilities, agricultural product processing households. The owner opens Excel, types in the cost of raw materials, divides it by the expected quantity, comes up with a cost price, and then determines the price from there. That number is almost always lower than the actual cost \u2014 and that error quietly eats into profits throughout the year.<\/p>\n

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Article content<\/p>\n

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  1. The production cost is not the number you enter, it is the result of a chain of principles<\/a><\/li>\n
  2. The most expensive mistake: calculating cost price based on theoretical volume<\/a><\/li>\n
  3. Fixed assets must be depreciated over their lifespan, not accounted for all at once<\/a><\/li>\n
  4. A product has multiple profit margins, not just one<\/a><\/li>\n
  5. Why a correct cost calculation tool must follow a sequence<\/a><\/li>\n
  6. Roll-up report \u2014 the number that decides your life or death according to the channel structure<\/a><\/li>\n<\/ol>\n<\/div>\n
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    The production cost is not the number you enter, it is the result of a chain of principles<\/h2>\n

    The cost of a unit product is not a number you enter into an Excel cell. It is \u0111\u1ea7u ra<\/em> part of a chain of accounting principles \u2014 and if that chain is missing a link, the final number will be systematically incorrect. The wine production industry illustrates this better than any other industry, as it is a long and loss-prone conversion chain: grapes purchased by the ton become liters based on yield, liters become bottles after deducting losses, and then bottles are sold through multiple channels with very different discounts. Money is spent from harvesting; revenue comes in after many months to many years.<\/p>\n

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    Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (Cost of Goods Manufactured)<\/strong> l\u00e0 t\u1ed5ng to\u00e0n b\u1ed9 chi ph\u00ed bi\u1ebfn nguy\u00ean li\u1ec7u th\u00f4 th\u00e0nh th\u00e0nh ph\u1ea9m \u2014 g\u1ed3m c\u1ea3 chi ph\u00ed tr\u1ef1c ti\u1ebfp (nguy\u00ean li\u1ec7u, nh\u00e2n c\u00f4ng) l\u1eabn gi\u00e1n ti\u1ebfp (kh\u1ea5u hao thi\u1ebft b\u1ecb, chi ph\u00ed chung). Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: m\u1ecdi th\u1ee9 \u0111\u00e3 ch\u1ea1m v\u00e0o<\/em> s\u1ea3n ph\u1ea9m \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea5p th\u1ee5 v\u00e0o gi\u00e1 v\u1ed1n \u0111\u01a1n v\u1ecb, kh\u00f4ng b\u1ecf s\u00f3t.<\/p>\n<\/div>\n

    Nguy\u00ean t\u1eafc n\u00e0y c\u00f3 t\u00ean trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb: absorption costing<\/em> \u2014 t\u00ednh gi\u00e1 th\u00e0nh h\u1ea5p th\u1ee5 to\u00e0n b\u1ed9. Trong cu\u1ed1n Cost Accounting: A Managerial Emphasis<\/em>, Charles Horngren v\u00e0 c\u1ed9ng s\u1ef1 nh\u1ea5n m\u1ea1nh r\u1eb1ng gi\u00e1 v\u1ed1n \u0111\u01a1n v\u1ecb ch\u1ec9 \u0111\u00e1ng tin khi n\u00f3 \u0111\u00e3 “h\u1ea5p th\u1ee5” m\u1ecdi chi ph\u00ed s\u1ea3n xu\u1ea5t, k\u1ec3 c\u1ea3 nh\u1eefng chi ph\u00ed gi\u00e1n ti\u1ebfp kh\u00f3 th\u1ea5y nh\u01b0 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng h\u1ea7m \u1ee7 hay ti\u1ec1n ki\u1ec3m nghi\u1ec7m ch\u1ea5t l\u01b0\u1ee3ng. Ph\u1ea7n l\u1edbn x\u01b0\u1edfng nh\u1ecf ch\u1ec9 c\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eefng chi ph\u00ed d\u1ec5 th\u1ea5y \u2014 nguy\u00ean li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp \u2014 r\u1ed3i d\u1eebng l\u1ea1i. \u0110\u00f3 l\u00e0 l\u00fd do con s\u1ed1 gi\u00e1 v\u1ed1n c\u1ee7a h\u1ecd lu\u00f4n \u0111\u1eb9p h\u01a1n s\u1ef1 th\u1eadt.<\/p>\n

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    The most expensive mistake: calculating cost price based on theoretical volume<\/h2>\n

    Sai l\u1ea7m ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u1eaft gi\u00e1 nh\u1ea5t l\u00e0 chia t\u1ed5ng chi ph\u00ed cho s\u1ea3n l\u01b0\u1ee3ng l\u00fd thuy\u1ebft<\/em> thay v\u00ec s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u00f2n l\u1ea1i sau hao h\u1ee5t<\/em>. Trong s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u, ph\u1ea7n th\u1ea5t tho\u00e1t \u1ee7 th\u00f9ng c\u00f3 t\u00ean ri\u00eang: “angel’s share” \u2014 ph\u1ea7n bay h\u01a1i t\u1ef1 nhi\u00ean qua th\u00e0nh th\u00f9ng g\u1ed7, th\u01b0\u1eddng 2\u20134% m\u1ed7i n\u0103m \u1ee7. C\u1ed9ng ph\u1ea7n r\u01b0\u1ee3u b\u1ecb g\u1ed7 th\u00f9ng m\u1edbi h\u00fat v\u00e0o (kho\u1ea3ng 2%, d\u00e2n trong ngh\u1ec1 g\u1ecdi l\u00e0 “devil’s cut”), ri\u00eang giai \u0111o\u1ea1n \u1ee7 th\u00f9ng \u0111\u00e3 ch\u1ea1m 3\u20135%. N\u1ebfu t\u00ednh t\u00edch l\u0169y c\u1ea3 v\u1ee5 \u2014 k\u1ec3 c\u1ea3 g\u1ea1n c\u1eb7n nhi\u1ec1u l\u1ea7n, hao h\u1ee5t khi l\u1ecdc v\u00e0 \u0111\u00f3ng chai \u2014 t\u1ed5ng th\u1ea5t tho\u00e1t th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t x\u01b0\u1edfng nh\u1ecf th\u01b0\u1eddng r\u01a1i v\u00e0o 7\u201310%.<\/p>\n

    C\u01a1 ch\u1ebf g\u00e2y h\u1ea1i r\u1ea5t \u0111\u01a1n gi\u1ea3n. N\u1ebfu m\u1ed9t m\u1ebb cho 6.500 l\u00edt tr\u00ean gi\u1ea5y nh\u01b0ng th\u1ef1c t\u1ebf ch\u1ec9 c\u00f2n 6.180 l\u00edt sau hao h\u1ee5t, m\u00e0 b\u1ea1n v\u1eabn chia t\u1ed5ng chi ph\u00ed cho 6.500 l\u00edt, th\u00ec gi\u00e1 v\u1ed1n m\u1ed7i l\u00edt \u2014 v\u00e0 m\u1ed7i chai \u2014 b\u1ecb t\u00ednh thi\u1ebfu kho\u1ea3ng 5%. Sai s\u1ed1 5% nghe nh\u1ecf, nh\u01b0ng n\u00f3 n\u1eb1m \u1edf m\u1eabu s\u1ed1<\/em> c\u1ee7a m\u1ecdi quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 ph\u00eda sau. B\u1ea1n \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n 5% cho t\u1eebng chai, tr\u00ean to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng, su\u1ed1t c\u1ea3 v\u1ee5.<\/p>\n

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    Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh theo s\u1ea3n l\u01b0\u1ee3ng (yield costing) y\u00eau c\u1ea7u chia chi ph\u00ed cho s\u1ea3n l\u01b0\u1ee3ng t\u1ed1t<\/strong> \u2014 ph\u1ea7n th\u1ef1c s\u1ef1 b\u00e1n \u0111\u01b0\u1ee3c \u2014 ch\u1ee9 kh\u00f4ng ph\u1ea3i s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 l\u00fd do m\u1ed9t c\u00f4ng c\u1ee5 t\u00ednh gi\u00e1 v\u1ed1n \u0111\u00fang lu\u00f4n c\u00f3 hai c\u1ed9t: tr\u01b0\u1edbc hao h\u1ee5t v\u00e0 sau hao h\u1ee5t.<\/p>\n<\/div>\n

    Summary:<\/strong> lu\u00f4n t\u00ednh gi\u00e1 v\u1ed1n \u0111\u01a1n v\u1ecb tr\u00ean s\u1ea3n l\u01b0\u1ee3ng sau hao h\u1ee5t. N\u1ebfu file Excel c\u1ee7a b\u1ea1n kh\u00f4ng c\u00f3 d\u00f2ng “t\u1ef7 l\u1ec7 hao h\u1ee5t” v\u00e0 m\u1ed9t ph\u00e9p tr\u1eeb t\u01b0\u01a1ng \u1ee9ng, th\u00ec m\u1ecdi con s\u1ed1 gi\u00e1 v\u1ed1n n\u00f3 \u0111\u01b0a ra \u0111\u1ec1u \u0111ang l\u1ea1c quan h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n

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    Fixed assets must be depreciated over their lifespan, not accounted for all at once<\/h2>\n

    M\u1ed9t th\u00f9ng s\u1ed3i Ph\u00e1p m\u1edbi c\u00f3 gi\u00e1 kho\u1ea3ng 22 tri\u1ec7u \u20ab, ch\u1ee9a \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng r\u01b0\u1ee3u cho ra ch\u1eebng 300 chai, v\u00e0 d\u00f9ng \u0111\u01b0\u1ee3c kho\u1ea3ng b\u1ed1n v\u1ee5 tr\u01b0\u1edbc khi trung t\u00ednh. C\u00e2u h\u1ecfi t\u01b0\u1edfng \u0111\u01a1n gi\u1ea3n nh\u01b0ng quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a gi\u00e1 v\u1ed1n: chi ph\u00ed c\u00e1i th\u00f9ng \u0111\u00f3 thu\u1ed9c v\u1ec1 v\u1ee5 n\u00e0o? N\u1ebfu t\u00ednh h\u1ebft 22 tri\u1ec7u v\u00e0o v\u1ee5 \u0111\u1ea7u ti\u00ean, v\u1ee5 \u1ea5y g\u00e1nh m\u1ed9t chi ph\u00ed kh\u1ed5ng l\u1ed3 v\u00e0 tr\u00f4ng nh\u01b0 l\u1ed7; ba v\u1ee5 sau d\u00f9ng “mi\u1ec5n ph\u00ed” c\u00e1i th\u00f9ng v\u00e0 tr\u00f4ng r\u1ebb m\u1ed9t c\u00e1ch gi\u1ea3 t\u1ea1o. C\u1ea3 b\u1ed1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 \u0111\u1ec1u sai.<\/p>\n

    K\u1ebf to\u00e1n gi\u1ea3i b\u00e0i n\u00e0y b\u1eb1ng matching principle<\/em> \u2014 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p: chi ph\u00ed c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n b\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3i \u0111\u1ec1u qua c\u00e1c k\u1ef3 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb m\u00e0 n\u00f3 ph\u1ee5c v\u1ee5. C\u00e1i th\u00f9ng ph\u1ee5c v\u1ee5 b\u1ed1n v\u1ee5 th\u00ec chi ph\u00ed c\u1ee7a n\u00f3 chia cho b\u1ed1n, m\u1ed7i v\u1ee5 g\u00e1nh m\u1ed9t ph\u1ea7n. Trong c\u00f4ng c\u1ee5, \u0111i\u1ec1u n\u00e0y hi\u1ec7n ra th\u00e0nh m\u1ed9t ph\u00e9p chia r\u1ea5t g\u1ecdn: \u0111\u01a1n gi\u00e1 th\u00f9ng chia cho s\u1ed1 l\u1ea7n s\u1eed d\u1ee5ng, ra “chi ph\u00ed ph\u00e2n b\u1ed5 m\u1ed7i l\u1ea7n d\u00f9ng”. C\u00f9ng logic \u1ea5y \u00e1p cho m\u1ecdi t\u00e0i s\u1ea3n b\u1ec1n trong s\u1ea3n xu\u1ea5t \u2014 m\u00e1y m\u00f3c, khu\u00f4n, thi\u1ebft b\u1ecb \u2014 \u1edf b\u1ea5t k\u1ef3 ng\u00e0nh n\u00e0o, kh\u00f4ng ri\u00eang r\u01b0\u1ee3u vang.<\/p>\n

    V\u1edbi m\u1ed9t x\u01b0\u1edfng ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m, t\u00e0i s\u1ea3n b\u1ec1n c\u00f3 th\u1ec3 l\u00e0 n\u1ed3i h\u01a1i, m\u00e1y \u0111\u00f3ng g\u00f3i, hay t\u1ee7 c\u1ea5p \u0111\u00f4ng. Ng\u01b0\u1eddi ch\u1ee7 th\u01b0\u1eddng mua m\u1ed9t l\u1ea7n r\u1ed3i qu\u00ean m\u1ea5t r\u1eb1ng m\u1ed7i m\u1ebb s\u1ea3n ph\u1ea9m ph\u1ea3i “tr\u1ea3 g\u00f3p” m\u1ed9t ph\u1ea7n chi ph\u00ed \u1ea5y. B\u1ecf qua kho\u1ea3n ph\u00e2n b\u1ed5 n\u00e0y khi\u1ebfn gi\u00e1 v\u1ed1n c\u1ee7a nh\u1eefng l\u00f4 \u0111\u1ea7u b\u1ecb th\u1ed5i ph\u1ed3ng v\u00e0 nh\u1eefng l\u00f4 sau b\u1ecb t\u00ednh thi\u1ebfu \u2014 v\u00e0 kh\u00f4ng l\u00f4 n\u00e0o ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed th\u1eadt.<\/p>\n

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    A product has multiple profit margins, not just one<\/h2>\n

    C\u00f9ng m\u1ed9t chai r\u01b0\u1ee3u, b\u00e1n qua b\u1ed1n k\u00eanh kh\u00e1c nhau, cho ra b\u1ed1n bi\u00ean l\u1ee3i nhu\u1eadn kh\u00e1c nhau \u2014 v\u00e0 \u0111\u00e2y l\u00e0 n\u01a1i nhi\u1ec1u x\u01b0\u1edfng nh\u1ecf m\u1ea5t ti\u1ec1n m\u00e0 kh\u00f4ng h\u1ec1 bi\u1ebft. B\u00e1n tr\u1ef1c ti\u1ebfp cho kh\u00e1ch (DTC) gi\u1eef l\u1ea1i g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 gi\u00e1 ni\u00eam y\u1ebft. C\u00e2u l\u1ea1c b\u1ed9 kh\u00e1ch quen chi\u1ebft kh\u1ea5u nh\u1eb9. B\u00e1n s\u1ec9 cho c\u1eeda h\u00e0ng m\u1ea5t 20\u201333%. Nh\u00e0 ph\u00e2n ph\u1ed1i \u2014 m\u1eaft x\u00edch \u0111\u01b0a h\u00e0ng v\u00e0o h\u1ec7 th\u1ed1ng b\u00e1n l\u1ebb \u2014 th\u01b0\u1eddng l\u1ea5y kho\u1ea3ng 50% gi\u00e1 ni\u00eam y\u1ebft. \u0110\u1ecbnh m\u1ed9t gi\u00e1 duy nh\u1ea5t r\u1ed3i \u00e1p cho m\u1ecdi k\u00eanh l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 b\u00e1n l\u1ed7 qua k\u00eanh ph\u00e2n ph\u1ed1i m\u00e0 s\u1ed5 s\u00e1ch v\u1eabn b\u00e1o l\u00e3i.<\/p>\n

    Nguy\u00ean t\u1eafc \u0111\u1ee9ng sau \u0111\u00e2y l\u00e0 contribution margin theo k\u00eanh<\/em>: m\u1ed7i k\u00eanh ph\u1ea3i \u0111\u01b0\u1ee3c nh\u00ecn nh\u01b0 m\u1ed9t b\u00e0i to\u00e1n l\u1ee3i nhu\u1eadn ri\u00eang, v\u1edbi gi\u00e1 th\u1ef1c nh\u1eadn ri\u00eang sau chi\u1ebft kh\u1ea5u. L\u1ea5y v\u00ed d\u1ee5 m\u1ed9t chai gi\u00e1 ni\u00eam y\u1ebft 450.000 \u20ab v\u1edbi gi\u00e1 v\u1ed1n minh ho\u1ea1 120.000 \u20ab:<\/p>\n\n\n\n\n\n\n\n\n
    Sales channel<\/th>\nChi\u1ebft kh\u1ea5u<\/th>\nGi\u00e1 th\u1ef1c nh\u1eadn<\/th>\nBi\u00ean g\u1ed9p \/ chai<\/th>\nConclusion<\/th>\n<\/tr>\n<\/thead>\n
    Tr\u1ef1c ti\u1ebfp (DTC)<\/td>\n0%<\/td>\n450.000 \u20ab<\/td>\n73%<\/td>\nBi\u00ean cao nh\u1ea5t \u2014 \u01b0u ti\u00ean \u0111\u1ea9y s\u1ea3n l\u01b0\u1ee3ng v\u00e0o \u0111\u00e2y<\/td>\n<\/tr>\n
    C\u00e2u l\u1ea1c b\u1ed9 kh\u00e1ch quen<\/td>\n10%<\/td>\n405.000 \u20ab<\/td>\n70%<\/td>\nV\u1eabn r\u1ea5t t\u1ed1t, \u0111\u1ed5i bi\u00ean l\u1ea5y l\u00f2ng trung th\u00e0nh<\/td>\n<\/tr>\n
    B\u00e1n s\u1ec9<\/td>\n33%<\/td>\n301.500 \u20ab<\/td>\n60%<\/td>\nCh\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c n\u1ebfu b\u00f9 b\u1eb1ng s\u1ea3n l\u01b0\u1ee3ng<\/td>\n<\/tr>\n
    Nh\u00e0 ph\u00e2n ph\u1ed1i<\/td>\n50%<\/td>\n225.000 \u20ab<\/td>\n47%<\/td>\nBi\u00ean m\u1ecfng nh\u1ea5t \u2014 ph\u1ea3i ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi nh\u1eadn \u0111\u01a1n l\u1edbn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Summary:<\/strong> \u0111\u1ecbnh gi\u00e1 ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb gi\u00e1 th\u1ef1c nh\u1eadn<\/em> sau chi\u1ebft kh\u1ea5u c\u1ee7a t\u1eebng k\u00eanh, kh\u00f4ng ph\u1ea3i gi\u00e1 ni\u00eam y\u1ebft. M\u1ed9t chai c\u00f3 bi\u00ean 73% qua DTC c\u00f3 th\u1ec3 ch\u1ec9 c\u00f2n 47% qua ph\u00e2n ph\u1ed1i \u2014 v\u00e0 n\u1ebfu gi\u00e1 v\u1ed1n th\u1eadt cao h\u01a1n con s\u1ed1 b\u1ea1n t\u01b0\u1edfng (v\u00ec hai sai l\u1ea7m ph\u00eda tr\u00ean), k\u00eanh ph\u00e2n ph\u1ed1i ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 r\u01a1i v\u00e0o v\u00f9ng l\u1ed7.<\/p>\n

    \n

    Why a correct cost calculation tool must follow a sequence<\/h2>\n

    Ba nguy\u00ean t\u1eafc ph\u00eda tr\u00ean kh\u00f4ng ph\u1ea3i ba m\u1eb9o r\u1eddi r\u1ea1c \u2014 ch\u00fang x\u1ebfp th\u00e0nh m\u1ed9t tr\u00ecnh t\u1ef1 b\u1eaft bu\u1ed9c, v\u00e0 ch\u00ednh tr\u00ecnh t\u1ef1 \u0111\u00f3 quy\u1ebft \u0111\u1ecbnh c\u00e1ch m\u1ed9t c\u00f4ng c\u1ee5 t\u00ednh gi\u00e1 v\u1ed1n n\u00ean \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 ph\u1ea7n l\u1edbn file Excel t\u1ef1 l\u00e0m th\u1ea5t b\u1ea1i: ch\u00fang tr\u1ed9n l\u1eabn gi\u1ea3 \u0111\u1ecbnh, d\u1eef li\u1ec7u, t\u00ednh to\u00e1n v\u00e0 k\u1ebft qu\u1ea3 v\u00e0o c\u00f9ng m\u1ed9t ch\u1ed7, n\u00ean kh\u00f4ng nguy\u00ean t\u1eafc n\u00e0o \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng \u0111\u1ebfn c\u00f9ng.<\/p>\n

    M\u1ed9t c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u00fang \u0111i theo \u0111\u00fang d\u00e2y chuy\u1ec1n k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh. Tr\u01b0\u1edbc h\u1ebft l\u00e0 m\u1ed9t l\u1edbp thi\u1ebft l\u1eadp<\/strong> ch\u1ee9a m\u1ecdi gi\u1ea3 \u0111\u1ecbnh \u2014 n\u0103ng su\u1ea5t l\u00edt tr\u00ean t\u1ea5n, t\u1ef7 l\u1ec7 hao h\u1ee5t, s\u1ed1 chai m\u1ed7i th\u00f9ng, tu\u1ed5i th\u1ecd th\u00f9ng. \u0110\u1eb7t ch\u00fang \u1edf m\u1ed9t n\u01a1i duy nh\u1ea5t l\u00e0 tu\u00e2n theo nguy\u00ean t\u1eafc “m\u1ed9t ngu\u1ed3n s\u1ef1 th\u1eadt”: khi \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i, b\u1ea1n s\u1eeda m\u1ed9t \u00f4, kh\u00f4ng ph\u1ea3i truy l\u00f9ng c\u00f4ng th\u1ee9c r\u1ea3i r\u00e1c. K\u1ebf \u0111\u1ebfn l\u00e0 l\u1edbp nh\u1eadp li\u1ec7u chi ph\u00ed<\/strong> b\u1eaft \u0111\u1ee7 b\u1ea3y nh\u00f3m \u2014 nguy\u00ean li\u1ec7u, nh\u00e2n c\u00f4ng, thi\u1ebft b\u1ecb ph\u00e2n b\u1ed5, ph\u1ee5 gia, \u0111\u00f3ng g\u00f3i, ki\u1ec3m nghi\u1ec7m, chi ph\u00ed chung \u2014 ch\u00ednh l\u00e0 absorption costing \u0111\u01b0\u1ee3c d\u1ef1ng th\u00e0nh c\u1ea5u tr\u00fac. Ti\u1ec1n th\u00f9ng \u1edf l\u1edbp n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c chia cho s\u1ed1 l\u1ea7n d\u00f9ng, \u0111\u00fang matching principle.<\/p>\n

    Sau \u0111\u00f3 l\u00e0 l\u1edbp t\u00ednh chi ph\u00ed<\/strong>: c\u1ed9ng \u0111\u1ee7 b\u1ea3y nh\u00f3m, r\u1ed3i \u00e1p ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh hao h\u1ee5t \u0111\u1ec3 ra gi\u00e1 v\u1ed1n m\u1ed7i chai tr\u01b0\u1edbc v\u00e0 sau hao h\u1ee5t \u2014 \u0111\u00fang yield costing. Ti\u1ebfp theo l\u00e0 l\u1edbp ph\u00e2n t\u00edch bi\u00ean<\/strong> m\u00f4 ph\u1ecfng nhi\u1ec1u m\u1ee9c gi\u00e1 v\u00e0 nhi\u1ec1u k\u00eanh, \u0111\u00fang contribution margin theo k\u00eanh. Cu\u1ed1i c\u00f9ng l\u00e0 dashboard<\/strong> ch\u1ec9 gi\u1eef l\u1ea1i \u0111\u00fang v\u00e0i con s\u1ed1 d\u1eabn d\u1eaft quy\u1ebft \u0111\u1ecbnh: gi\u00e1 v\u1ed1n m\u1ed7i chai sau hao h\u1ee5t, c\u01a1 c\u1ea5u chi ph\u00ed, t\u1ed5ng hao h\u1ee5t. M\u1ed7i sheet t\u1ed3n t\u1ea1i v\u00ec m\u1ed9t nguy\u00ean t\u1eafc \u0111\u00f2i h\u1ecfi n\u00f3, v\u00e0 m\u1ed7i sheet ch\u1eb7n \u0111\u1ee9ng m\u1ed9t sai l\u1ea7m c\u1ee5 th\u1ec3.<\/p>\n

    \n

    “Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ch\u1ec9 h\u1eefu \u00edch cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh khi n\u00f3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau hao \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m \u0111\u00f3.”<\/p>\n

    \u2014 Charles Horngren, Cost Accounting: A Managerial Emphasis<\/em><\/p>\n<\/div>\n

    Khi tr\u00ecnh t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng, con s\u1ed1 gi\u00e1 v\u1ed1n cu\u1ed1i c\u00f9ng kh\u00f4ng c\u00f2n l\u00e0 ph\u1ecfng \u0111o\u00e1n \u2014 n\u00f3 l\u00e0 h\u1ec7 qu\u1ea3 logic c\u1ee7a d\u1eef li\u1ec7u \u0111i v\u00e0o. \u0110\u00f3 l\u00e0 kh\u00e1c bi\u1ec7t gi\u1eefa m\u1ed9t file “t\u00ednh cho c\u00f3” v\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 m\u00e0 b\u1ea1n d\u00e1m d\u1ef1a v\u00e0o \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1.<\/p>\n

    \n

    Roll-up report \u2014 the number that decides your life or death according to the channel structure<\/h2>\n

    Con s\u1ed1 quan tr\u1ecdng nh\u1ea5t v\u1edbi m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t b\u00e1n \u0111a k\u00eanh kh\u00f4ng ph\u1ea3i bi\u00ean c\u1ee7a k\u00eanh t\u1ed1t nh\u1ea5t, m\u00e0 l\u00e0 bi\u00ean t\u1ed5ng h\u1ee3p<\/em> (blended margin) \u2014 bi\u00ean trung b\u00ecnh c\u00f3 tr\u1ecdng s\u1ed1 theo t\u1ef7 l\u1ec7 s\u1ea3n l\u01b0\u1ee3ng \u0111i v\u00e0o t\u1eebng k\u00eanh. M\u1ed9t x\u01b0\u1edfng c\u00f3 th\u1ec3 t\u1ef1 h\u00e0o v\u1ec1 bi\u00ean 73% \u1edf k\u00eanh DTC, nh\u01b0ng n\u1ebfu 35% s\u1ea3n l\u01b0\u1ee3ng ch\u1ea3y qua k\u00eanh s\u1ec9 v\u00e0 15% qua ph\u00e2n ph\u1ed1i, bi\u00ean th\u1eadt c\u1ee7a c\u1ea3 v\u1ee5 th\u1ea5p h\u01a1n nhi\u1ec1u con s\u1ed1 \u0111\u1eb9p \u0111\u00f3.<\/p>\n

    Bi\u00ean t\u1ed5ng h\u1ee3p l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa gi\u00e1 v\u1ed1n v\u00e0 d\u00f2ng ti\u1ec1n c\u1ea3 v\u1ee5. N\u00f3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi m\u00e0 ng\u01b0\u1eddi ch\u1ee7 th\u1ef1c s\u1ef1 c\u1ea7n: v\u1edbi c\u01a1 c\u1ea5u k\u00eanh hi\u1ec7n t\u1ea1i, c\u1ea3 m\u1ebb n\u00e0y l\u00e3i bao nhi\u00eau, v\u00e0 n\u1ebfu d\u1ecbch chuy\u1ec3n 10% s\u1ea3n l\u01b0\u1ee3ng t\u1eeb ph\u00e2n ph\u1ed1i sang DTC th\u00ec l\u1ee3i nhu\u1eadn thay \u0111\u1ed5i th\u1ebf n\u00e0o. \u0110\u1ec3 tham chi\u1ebfu, c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u boutique th\u01b0\u1eddng nh\u1eafm bi\u00ean g\u1ed9p 65\u201370%, nh\u00e0 s\u1ea3n xu\u1ea5t n\u00f3i chung quanh 50%, v\u00e0 l\u00e3i r\u00f2ng th\u00e0nh c\u00f4ng r\u01a1i v\u00e0o kho\u1ea3ng 7\u201315% \u2014 nh\u1eefng con s\u1ed1 m\u1ecfng \u0111\u1ebfn m\u1ee9c m\u1ed9t sai s\u00f3t 5% \u1edf gi\u00e1 v\u1ed1n \u0111\u1ee7 \u0111\u1ec3 xo\u00e1 s\u1ea1ch l\u1ee3i nhu\u1eadn.<\/p>\n

    Quy m\u00f4 c\u0169ng l\u00e0 m\u1ed9t bi\u1ebfn s\u1ed1 th\u1eadt. Theo d\u1eef li\u1ec7u ng\u00e0nh r\u01b0\u1ee3u vang M\u1ef9 t\u1ed5ng h\u1ee3p b\u1edfi Northwest Wine Accounting<\/em>, chi ph\u00ed m\u1ed7i th\u00f9ng (case 12 chai) gi\u1ea3m \u0111\u00e1ng k\u1ec3 khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng \u2014 quanh kho\u1ea3ng 154 USD\/th\u00f9ng \u1edf quy m\u00f4 2.000 th\u00f9ng\/n\u0103m, xu\u1ed1ng ch\u1eebng 125 USD\/th\u00f9ng \u1edf quy m\u00f4 20.000 th\u00f9ng\/n\u0103m. M\u1ed9t c\u00f4ng c\u1ee5 t\u00ednh gi\u00e1 v\u1ed1n t\u1ed1t cho ph\u00e9p b\u1ea1n nh\u00ecn th\u1ea5y hi\u1ec7u \u1ee9ng quy m\u00f4 n\u00e0y tr\u01b0\u1edbc khi cam k\u1ebft m\u1edf r\u1ed9ng, thay v\u00ec ph\u00e1t hi\u1ec7n ra sau khi \u0111\u00e3 \u0111\u1ea7u t\u01b0.<\/p>\n

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    \ud83d\udccc Nh\u1eefng \u0111i\u1ec1u c\u1ea7n nh\u1edb<\/p>\n