Nm 1990, ti Anh, Microsoft cho ra mt b t in Encarta (CD-ROM).

Trong cng nm, doanh thu bn cun T in Bch khoa ton th Anh st gim hn 80% v NXB phi ct gim gi n 95%. *

*

Bi 4: L THUYT CHI PH L thuyt chi ph l rt quan trng i vi nh qun l bi v n l c s cho hai quyt nh sn xut quan trng sau:

C nn ng ca sn xut hay khng?Sn xut bao nhiu?

*Nhng chi ph no l quan trng?

Chi ph c hi v Chi ph k ton

Chi ph c hi l chi ph lin quan n nhng gi tr b b qua khi a ra mt quyt nh kinh t

Chi ph k ton ch xem xt nhng chi ph ni, nh chi ph tin lng, nguyn liu, v thu ti sn

*Cc chi ph trong ngn hnTng sn lng l mt hm ca cc yu t u vo kh bin v cc yu t u vo c nhDo vy, tng chi ph sn xut bng chi ph c nh (chi ph cho cc u vo c nh) cng vi chi ph bin i (chi ph cho cc u vo kh bin)Chi ph c nh (FC): Chi ph khng thay i theo mc sn lng

Chi ph bin i (VC): Chi ph thay i theo mc sn lng

TC = FC + VC

*Cc chi ph trong ngn hn tip theoTng chi ph trung bnh (ATC) l chi ph tnh trn mt n v sn lngChi ph c nh trung bnh (AFC) l chi ph c nh tnh trn mt n v sn lng Chi ph bin i trung bnh (AVC) l chi ph bin i tnh trn mt n v sn lng

*Cc chi ph trong ngn hn tip theoChi ph cn bin (MC) l chi ph b sung thm khi tng thm mt n v sn lng. Do vy, chi ph c nh (FC) khng nh hng n chi ph cn bin

* th cc chi ph ngn hnAFC lin tc gimMC ct AVC v ATC ti im ti thiu ca chng im ti thiu ca AVC xy ra mc sn lng thp hn so vi im ti thiu ca ATC do c FC

*Hm chi ph trong di hnng chi ph di hn biu din chi ph thp nht ti mi mc sn lng khi doanh nghip c th t do thay i mc u vo.

Mt trong nhng quyt nh u tin phi a ra ca mt nh qun l doanh nghip l phi xc nh quy m sn xut (quy m doanh nghip).

*ng chi ph trung bnh di hn LRAC: ng bao ngoi cc ng chi ph ngn hnSn lngChi ph trung bnh

*Quyt nh sn lng ca doanh nghip

iu kin cn bin

Kim tra xem c nn sn xut khng

Quyt nh trong ngn hn

Quyt nh trong di hn

la chn mc sn lng ti MR = SRMC

la chn mc sn lng ti MR = LRMC

Sn xut mc sn lng ny tr khi gi thp hn SRAVC. Nu iu xy ra DN khng sn xut.

Sn xut mc sn lng ny tr khi gi thp hn hn LRAC. Nu iu xy ra DN khng sn xut.

*La chn mc sn lngCHI PHDOANH THUCng ngh & chi ph thu cc nhn t sn xutNG CU

*Li th kinh t theo quy mLi th kinh t theo quy m xy ra khi chi ph trung bnh di hn gim khi sn lng tng:LRACChi ph trung bnhSn lng

*Li th kinh t theo quy m tip theoy l mt khi nim lin quan n chi ph1

Khi mt cng ty c c li th kinh t theo quy m (economies of scale) LRAC ca n s gim khi sn lng tng

Bt li kinh t theo quy m (diseconomies of scale): LRAC tng khi sn lng tng

1 So snh vi hiu sut theo quy m (returns to scale): y l khi nim lin quan n sn xut!

*Hm chi ph di hn: biu din li th/bt li kinh t theo quy mLRAC$ Li th kinh t theo quy m Bt li kinh t theo quy mQMC tng

*Ti sao doanh nghip c th hiu qu hn khi quy m sn xut tng?

Li th kinh t theo qui mLi th v cng nghLi th v marketingLi th v ti chnhLi th v qun lLi th v mc chu ri roLi th v hnh chnh

*Ti sao doanh nghip c th km hiu qu hn khi quy m sn xut tng?Bt li kinh t theo quy m:Quy m hot ng qu ln c th lm tng gi u voS gia tng khng tng xng ca chi ph vn chuynThi quan liuNhng vn v iu phi qun l khi qui m doanh nghip tngChuyn mn ho lao ng v nhng cng vic lp i lp li nhm chn, nng sut lao ng b nh hng

*Sn xut hai (hoc nhiu) sn phm: Li th kinh t theo phm viLi th kinh t theo phm vi (economies of scope) tn ti khi chi ph n v ca vic sn xut hai hay nhiu sn phm/dch v cng nhau l thp hn so vi vic sn xut chng ring lSn xut nhng sn phm lin quan, nhng sn phm b sungTng chi ph trung bnh gim nh vic tng chng loi sn phm trong sn xut Thng xy ra khi sn xut cc sn phm khc nhau c chung u vo hoc vic phn phi v xc tin din ra ng thi

*Ti sao li c nhng li th ny1)C hai sn phm s dng cng yu t u vo (t bn v lao ng)2)Cc doanh nghip chia s ngun lc qun l3)C hai sn phm s dng cng k nng lao ng v loi my mc

*Li th kinh t theo phm vi tip theoV d:Trang tri g gia cm v trngCng ty sn xut xe hi xe con v xe tiTrng i hc - ging dy v nghin cu

*V d: Cng ty PepsiCo, Inc.

*Li th kinh t theo phm vi tip theoMt v d khc l cng ty Proctor & Gamble, sn xut hng trm loi sn phm t x phng cho n kem nh rng. H c th tuyn dng nhng nh thit k ho v chuyn gia marketing t tin, nhng ngi ny c th s dng k nng ca h cho cc dng sn phm. Do chi ph c dn tri, iu ny lm gim tng chi ph sn xut trung bnh cho mi sn phm

*V d: P&G mua li cng ty Gillette (29.1.2005) C hai cng ty u c chuyn mn b sung cho nhau v lnh vc chm sc sc khe v c nhnHai cng ty ny c cng nn tng cng ngh v chm sc da v c bit l chm sc rng mingC cng nhng knh phn phi (Wal-Mart)

*Mc li th kinh t theo phm viMc li th kinh t theo phm vi o lng mc tit kim chi ph:C(Q1) l chi ph sn xut sn phm Q1C(Q2) l chi ph sn xut sn phm Q2C(Q1Q2) l chi ph chung sn xut ng thi hai sn phm

If SC > 0 Li th kinh t theo phm viIf SC < 0 Bt li kinh t theo phm vi

*Nhng thay i ng ca chi ph: ng nhn thc ng nhn thc (learning curves) o lng vai tr kinh nghim ca ngi lao ng i vi chi ph sn xutN th hin mi quan h gia sn lng tch ly (cng dn) ca mt doanh nghip v lng u vo cn thit sn xut ra mt n v sn lngng nhn thc hm :s lao ng cn thit cho mt n v sn lng gimchi ph ban u s ln sau s gim nh s hc hi ca ngi lao ng

*ng nhn thcTrc honh o lng lng my tch lu (cng dn) m doanh nghip sn xut raTrc tung phn nh s gi lao ng cn thit sn xut ra mt n v my

*Li th kinh t theo quy m v s nhn thc tip theoSn lngChi ph($ trn mt n vsn lng)AC1ABLi th kinh t theo quy m

*

Li ch kinh t theo quy m v s nhn thc tip theoSn lngChi ph($ trn mt n vsn lng)AC1ABLi ch kinh t theo quy mAC2S nhn thc(nh kinh nghim)C

****See Section 8-7 in the main text.****See Section 8-9 in the main text, and Figure 8-10.*See Table 8-10 in the main text.*See the introduction to Chapter 8 in the main text, and Figure 8-1.Animation effects offer a suggested sequence for discussion, summarising the material in this chapter.*See Section 8-4 in the main text, and Figure 8-3(a).*****105*******120*123*131*132