{"id":8640,"date":"2023-10-26T10:51:29","date_gmt":"2023-10-26T03:51:29","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8640"},"modified":"2025-11-10T15:27:25","modified_gmt":"2025-11-10T08:27:25","slug":"chiet-khau-la-gi-loi-ich-khi-ap-dung-chiet-khau-trong-kinh-doanh","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chiet-khau-la-gi-loi-ich-khi-ap-dung-chiet-khau-trong-kinh-doanh\/","title":{"rendered":"Chi\u1ebft kh\u1ea5u l\u00e0 g\u00ec? L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u trong kinh doanh"},"content":{"rendered":"


\n<\/span>Chi\u1ebft kh\u1ea5u lu\u00f4n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e1i ni\u1ec7m v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi hi\u1ec7u qu\u1ea3 k\u00edch c\u1ea7u v\u00e0 gi\u00fap ch\u1ee7 kinh doanh gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u00e0i to\u00e1n h\u00e0ng t\u1ed3n kho kh\u00f3 nh\u1eb1n. V\u1eady chi\u1ebft kh\u1ea5u l\u00e0 g\u00ec? Nh\u1eefng y\u1ebfu t\u1ed1 m\u1ecdi nh\u00e0 kinh doanh \u0111\u00eau c\u1ea7n hi\u1ec3u r\u00f5 khi \u1ee9ng d\u1ee5ng chi\u1ebft kh\u1ea5u. H\u00e3y c\u00f9ng FTS Accounting t\u00ecm hi\u1ec3u ngay v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.\u00a0<\/span><\/p>\n

1.Chi\u1ebft kh\u1ea5u l\u00e0 g\u00ec?\u00a0<\/strong>
\n<\/span><\/h4>\n

Chi\u1ebft kh\u1ea5u l\u00e0 g\u00ec trong kinh doanh th\u01b0\u01a1ng m\u1ea1i: l\u00e0 gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft c\u1ee7a m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u00e0o \u0111\u00f3 v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m nh\u1ea5t \u0111\u1ecbnh. T\u1ef7 l\u00ea ph\u1ea7n tr\u0103m chi\u1ebft kh\u1ea5y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong kinh doanh nh\u01b0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c ti\u1ebfp th\u1ecb v\u1ec1 gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u1ed1i v\u1edbi kh\u00e1ch mua h\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi l\u1ea7n \u0111\u1ea7u s\u1eed d\u1ee5ng <\/span>
\n<\/span>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c chi\u1ebfn d\u1ecbch Marketing \u0111\u1ec3 h\u1ed7 tr\u1ee3 v\u00e0 th\u00fac \u0111\u1ea9y kinh doanh, k\u00edch th\u00edch mua s\u1eafm ti\u00eau d\u00f9ng. Khi th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u, c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111\u1ec1u nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch cho ri\u00eang m\u00ecnh. V\u00ed d\u1ee5 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 mua th\u1ea5p h\u01a1n b\u00ecnh th\u01b0\u1eddng, c\u00f2n b\u00ean b\u00e1n th\u00ec nh\u1eadn l\u1ea1i nh\u1eefng l\u1ee3i \u00edch \u0111i k\u00e8m nh\u01b0 t\u0103ng doanh s\u1ed1, x\u1eed l\u00fd h\u00e0ng t\u1ed3n.
\n<\/span><\/p>\n

2. C\u00e1c lo\u1ea1i chi\u1ebft kh\u1ea5u th\u01b0\u1eddng g\u1eb7p?<\/strong><\/h4>\n

<\/p>\n

Chi\u1ebft kh\u1ea5u khuy\u1ebfn m\u1ea1i<\/em>: L\u00e0 kho\u1ea3n tr\u1ee3 c\u1ea5p ho\u1eb7c nh\u01b0\u1ee3ng b\u1ed9 do ng\u01b0\u1eddi b\u00e1n \u0111\u01b0a ra cho ng\u01b0\u1eddi mua. K\u00edch th\u00edch ng\u01b0\u1eddi mua thnah to\u00e1n ho\u1eb7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh mua h\u00e0ng trong th\u1eddi gian nhanh ch\u00f3ng.\u00a0<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u s\u1ed1 l\u01b0\u1ee3ng<\/em>: L\u00e0 m\u1ee9c chi\u1ebft kh\u1ea5u m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c khi mua m\u1ed9t l\u01b0\u1ee3ng l\u1edbn \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/em>: L\u00e0 d\u1ea1ng chi\u1ebft kh\u1ea5u m\u00e0 \u1edf d\u00f3 ng\u01b0\u1eddi mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1. \u0110\u00e2y l\u00e0 lo\u1ea1i chi\u1ebft kh\u1ea5u gi\u00fap k\u00edch th\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua h\u00e0ng h\u00f3a v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, \u0111\u1ea3m b\u1ea3o m\u1ee5c ti\u00eau v\u1ec1 x\u1eed l\u00fd t\u1ed3n kho ho\u1eb7c k\u00edch th\u00edch mua s\u1ec9.<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/em>: L\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n

Ngo\u00e0i ra, c\u00f2n c\u00e1c h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u kh\u00e1c nhau nh\u01b0: Chi\u1ebft kh\u1ea5u gi\u00e1 b\u00e1n s\u1ec9 cho kh\u00e1ch h\u00e0ng, gi\u00e1 l\u1ebb th\u1ea5p h\u01a1n \u0111\u1ec3 qu\u1ea3ng b\u00e1 s\u1ea3n ph\u1ea9m, chi\u1ebft kh\u1ea5u t\u00f9y theo ng\u00e0nh ngh\u1ec1 c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c gi\u1ea3m gi\u00e1 cho nh\u00e2n vi\u00ean, hay chi\u1ebft kh\u1ea5u theo m\u00f9a,…<\/span><\/p>\n

3.T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u l\u00e0 g\u00ec?<\/strong><\/h4>\n

T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111\u1eb7t \u1edf m\u1ed7i l\u0129nh v\u1ef1c kh\u00e1c nhau s\u1ebd c\u00f3 kh\u00e1i ni\u1ec7m kh\u00e1c nhau. Theo \u0111\u00f3, trong kinh doanh, t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u ch\u00ednh l\u00e0 t\u1ef7 l\u1ec7 gi\u1ea3m gi\u00e1 m\u00e0 ng\u01b0\u1eddi b\u00e1n d\u00e0nh cho ng\u01b0\u1eddi mua nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee5c ti\u00eau nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

M\u1ee9c chi\u1ebft kh\u1ea5u l\u00e0 m\u1ed1c m\u00e0 ng\u01b0\u1eddi kinh doanh c\u1ea7n t\u00ednh to\u00e1n \u0111\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 k\u00edch th\u00edch ti\u00eau d\u00f9ng, v\u1eeba \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn cho ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap ch\u1ee7 kinh doanh h\u1ea1n ch\u1ebf t\u1ed1i \u0111a \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 b\u00e1n ph\u00e1 gi\u00e1 c\u0169ng nh\u01b0 nguy c\u01a1 doanh thu kh\u00f4ng b\u00f9 \u0111\u01b0\u1ee3c cho chi ph\u00ed.<\/span><\/p>\n

4.C\u00e1ch t\u00ednh chi\u1ebft kh\u1ea5u trong kinh doanh?<\/strong><\/h4>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u\u00a0<\/span><\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh ph\u1ea7n gi\u1ea3m gi\u00e1 chi\u1ebft kh\u1ea5u: Gi\u00e1 b\u00e1n g\u1ed1c*t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u\u00a0<\/em><\/span><\/p>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh gi\u00e1 sau chi\u1ebft kh\u1ea5u: gi\u00e1 b\u00e1n g\u1ed1c- s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/span><\/p>\n

5.L\u1ee3i \u00edch c\u1ee7a chi\u1ebft kh\u1ea5u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p?<\/strong><\/h4>\n

\"Reinvestment<\/p>\n

5.1. Th\u00fac \u0111\u1ea9y doanh s\u1ed1 b\u00e1n h\u00e0ng<\/strong><\/p>\n

L\u1ee3i \u00edch d\u1ec5 nh\u1eadn th\u1ea5y nh\u1ea5t khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u trong b\u00e1n h\u00e0ng l\u00e0 doanh s\u1ed1 \u0111\u01b0\u1ee3c n\u00e2ng cao \u0111\u00e1ng k\u1ec3 m\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n t\u1ed1n nhi\u1ec1u c\u00f4ng s\u1ee9c thuy\u1ebft ph\u1ee5c ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/span><\/p>\n

5.2. Gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n t\u1ed3n kho:<\/strong><\/p>\n

M\u1ed9t s\u1ed1 lo\u1ea1i chi\u1ebft kh\u1ea5u s\u1ebd gi\u00fap nh\u00e0 b\u00e1n h\u00e0ng cso th\u1ec3 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n t\u1ed3n kho kh\u00f3 b\u00e1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. V\u00ed d\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3m gi\u00e1 cho h\u00e0ng h\u00f3a \u201cc\u1eadn date\u201d hay \u201cx\u1ea3 l\u1ed7\u201d cho c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng. Chi\u1ebft kh\u1ea5u khi n\u00e0y s\u1ebd gi\u00fap ch\u1ee7 kinh doanh gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n t\u1ed3n kho m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c doanh thu cho c\u1eeda h\u00e0ng.\u00a0<\/span><\/p>\n

5.3. Ph\u1ee7 r\u1ed9ng th\u01b0\u01a1ng hi\u1ec7u:<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi m\u00f4 h\u00ecnh kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c m\u1eb7t h\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i nh\u1eb1m qu\u1ea3ng b\u00e1 v\u00e0 gia t\u0103ng s\u1ed1 l\u01b0\u1ee3ng tr\u1ea3i nghi\u1ec7m s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh l\u00e0 ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng h\u1ec1 xa l\u1ea1. K\u1ebft h\u1ee3p c\u00f9ng nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n th\u1ed1ng kh\u00e1c, ch\u1ee7 kinh doanh c\u00f3 th\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 thu h\u00fat v\u00e0 t\u1ea1o s\u1ef1 ghi nh\u1edb v\u1ec1 m\u1eb7t th\u01b0\u01a1ng hi\u1ec7u trong tam tr\u00ed ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n

6.M\u1eb7t tr\u00e1i c\u1ee7a vi\u1ec7c l\u1ea1m d\u1ee5ng ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u kinh doanh?<\/strong><\/h4>\n

\"\u9858\u671b<\/p>\n