Chi phi Co dinh va Bien doi

Tong quan Module

Hieu ro hanh vi chi phi (cost behavior) la chia khoa de quan ly tai chinh khach san hieu qua. Module nay giup ban phan biet chi phi co dinh va bien doi, hieu cach chung anh huong den loi nhuan, va ap dung kien thuc nay vao ra quyet dinh kinh doanh.

Muc tieu hoc tap

• Phan biet chi phi co dinh, bien doi va ban bien doi
• Hieu hanh vi chi phi khi doanh thu thay doi
• Tinh toan diem hoa von (Break-even Point)
• Ap dung phan tich chi phi de ra quyet dinh pricing
• Quan ly va kiem soat chi phi hieu qua

1. Phan loai Chi phi

Chi phi trong khach san co the duoc phan loai theo nhieu cach. Cach phan loai quan trong nhat la dua tren hanh vi chi phi (cost behavior) - tuc la cach chi phi thay doi khi muc do hoat dong kinh doanh thay doi.

1.1. Fixed Costs (Chi phi Co dinh)

Fixed Costs la chi phi KHONG thay doi khi doanh thu hoac so luong phong ban thay doi (trong ngan han). Du khach san co 10% hay 90% occupancy, cac chi phi nay van giu nguyen.

Dac diem quan trong:

• Chi phi tong (total cost) khong doi
• Chi phi tren don vi (per unit cost) GIAM khi volume tang
• Phai tra bat ke co khach hay khong

Vi du Fixed Costs:

Chi phi	Giai thich
Property Rent / Mortgage	Tien thue/tra no hang thang co dinh
Property Tax	Thue tai san hang nam
Insurance	Bao hiem tai san, trach nhiem
Management Fees	Phi quan ly (thuong % revenue)
Depreciation	Khau hao tai san co dinh
Core Staff Salaries	Luong nhan vien chinh (GM, Ke toan truong)

Vi du minh hoa: Khach san Skyline tra tien thue toa nha 500 trieu VND/thang. Chi phi nay:

• Occupancy 30%: 500 trieu (16.67 trieu/phong neu 30 phong sold)
• Occupancy 90%: 500 trieu (5.56 trieu/phong neu 90 phong sold)

Tong chi phi khong doi, nhung chi phi/phong giam khi ban nhieu phong hon!

1.2. Variable Costs (Chi phi Bien doi)

Variable Costs la chi phi thay doi TRUC TIEP TY LE voi muc do hoat dong. Ban nhieu phong hon = chi phi bien doi tang tuong ung.

Dac diem quan trong:

• Chi phi tong (total cost) thay doi theo volume
• Chi phi tren don vi (per unit cost) KHONG DOI
• Chi phat sinh khi co khach

Vi du Variable Costs:

Chi phi	Giai thich
Guest Supplies	Shampoo, soap, khan dung 1 lan
Linen & Laundry	Giat khan trai giuong, khan tam
Food & Beverage Costs	Nguyen lieu thuc pham, do uong
Commissions	OTA, travel agent (% revenue)
Credit Card Fees	Phi the (2-3% giao dich)

Vi du minh hoa: Chi phi Guest Supplies = 50,000 VND/phong:

• Ban 100 phong: Chi phi = 100 x 50,000 = 5,000,000 VND
• Ban 300 phong: Chi phi = 300 x 50,000 = 15,000,000 VND

Chi phi/phong khong doi (50k), nhung tong chi phi tang!

1.3. Semi-Variable Costs (Chi phi Ban bien doi)

Semi-Variable Costs (hay Mixed Costs) la chi phi co ca thanh phan co dinh VA bien doi. Chung co mot muc co ban (fixed), sau do tang them theo volume (variable).

Vi du Semi-Variable Costs:

Chi phi	Phan co dinh	Phan bien doi
Labor Costs	Nhan vien co ban	OT, part-time them
Utilities	Dien/nuoc co ban	Tang theo occupancy
Telephone	Phi thue bao	Phi cuoc goi

Vi du: Chi phi nhan su phong Housekeeping co 10 nhan vien co dinh (150 trieu/thang). Khi occupancy cao, can them 5 part-time (30 trieu). Tong chi phi = 150M (fixed) + 30M (variable khi can).

2. Break-even Analysis

Break-even Point (diem hoa von) la muc doanh thu hoac so phong can ban de tong doanh thu = tong chi phi (loi nhuan = 0). Day la chi so quan trong de hieu muc toi thieu kinh doanh can dat.

2.1. Cong thuc Break-even

Cong thuc Break-even:

Break-even Revenue = Fixed Costs / (1 - (Variable Costs / Revenue))

Hoac:

Break-even Revenue = Fixed Costs / Contribution Margin %

Khai niem quan trong:

Contribution Margin = Revenue - Variable Costs
Contribution Margin % = (Revenue - Variable Costs) / Revenue x 100

Contribution Margin la phan doanh thu con lai sau khi tru chi phi bien doi, dung de "dong gop" vao viec chi tra fixed costs va tao loi nhuan.

2.2. Vi du tinh Break-even

Khach san Horizon voi 100 phong:

Khoan muc	So lieu
ADR (Average Daily Rate)	2,000,000
Variable Cost per Room	300,000
Total Fixed Costs per Month	600,000,000

Giai:

Buoc 1: Tinh Contribution Margin per Room

• CM per Room = ADR - Variable Cost per Room
• CM per Room = 2,000,000 - 300,000 = 1,700,000 VND

Buoc 2: Tinh so phong can ban de hoa von

• Break-even Rooms = Fixed Costs / CM per Room
• Break-even Rooms = 600,000,000 / 1,700,000 = 353 phong/thang

Buoc 3: Tinh Occupancy can thiet

• Rooms Available = 100 phong x 30 ngay = 3,000 phong
• Break-even Occupancy = 353 / 3,000 x 100 = 11.77%

Ket luan: Khach san chi can dat occupancy 11.77% (353 phong/thang) la da hoa von. Bat ky doanh thu nao vuot muc nay deu la loi nhuan!

3. Bai tap Thuc hanh

Bai tap 1: Phan loai Chi phi

De bai: Xac dinh loai chi phi (Fixed / Variable / Semi-Variable):

Chi phi	Loai?
a) OTA Commission (15% cua rooms revenue)	___
b) Property Insurance Premium	___
c) Housekeeping Labor	___
d) Room Amenities (soap, shampoo)	___
e) Electricity (co ca phan co ban + tang theo khach)	___

Bai tap 2: Tinh Break-even

De bai: Khach san City View (80 phong):

• ADR: 1,800,000 VND
• Variable Cost per Room: 250,000 VND
• Total Fixed Costs: 450,000,000 VND/thang

Yeu cau:

• Tinh Contribution Margin per Room
• Tinh so phong can ban/thang de hoa von
• Tinh Break-even Occupancy %

Dap an Bai tap

Bai tap 1: Dap an

Chi phi	Loai	Ly do
a) OTA Commission	Variable	Ty le % revenue
b) Insurance	Fixed	Phi hang nam co dinh
c) Housekeeping Labor	Semi-Variable	Co base + them OT
d) Room Amenities	Variable	Dung theo phong
e) Electricity	Semi-Variable	Co phan base + tang

Bai tap 2: Dap an

1. Contribution Margin per Room:

• CM = 1,800,000 - 250,000 = 1,550,000 VND

2. Break-even Rooms:

• BE Rooms = 450,000,000 / 1,550,000 = 290 phong/thang

3. Break-even Occupancy:

• Available Rooms = 80 x 30 = 2,400 phong
• BE Occ % = 290 / 2,400 x 100 = 12.08%

4. Key Takeaways

Diem quan trong can nho:

• Fixed Costs: Tong khong doi, per unit giam khi volume tang (vi du: rent, insurance, depreciation)
• Variable Costs: Per unit khong doi, tong thay doi theo volume (vi du: guest supplies, commissions)
• Semi-Variable: Co ca phan fixed va variable (vi du: labor, utilities)
• Break-even = Fixed Costs / Contribution Margin per Unit
• Hieu cost behavior giup pricing, forecasting va kiem soat chi phi tot hon

Chuyen sang Module 5: Key Performance Indicators (KPIs)