Chi phí sản xuất là gì? Phân loại & Cách tính chi phí sản xuất trong doanh nghiệp

Chi phí sản xuất là gì? Đây là yếu tố quan trọng ảnh hưởng trực tiếp đến doanh thu và lợi nhuận của mỗi doanh nghiệp. Việc hiểu rõ chi phí sản xuất và cách quản lý tài chính doanh nghiệp hiệu quả sẽ giúp doanh nghiệp tối ưu giá thành sản phẩm, nâng cao khả năng cạnh tranh và đạt được mục tiêu tăng trưởng bền vững.

In this article, let's Bizzi tìm hiểu chi tiết về chi phí sản xuất là gì, phân loại chi phí sản xuất, cách tính cũng như những lưu ý quan trọng giúp doanh nghiệp kiểm soát tốt chi phí và tối ưu lợi nhuận.

What is the definition of cost of production?

Toàn bộ chi phí (gồm chi phí được xác định trực tiếp cho sản phẩm hay phân bổ gián tiếp) mà doanh nghiệp phải chi trả để sản xuất sản phẩm hoặc dịch vụ. Đây là yếu tố quan trọng trong việc xác định giá thành và lợi nhuận của doanh nghiệp.

• Production costs include: Labor, raw materials, production supplies, management and operating costs.
• Production and business costs: Hao phí về lao động sống và lao động vật hóa mà doanh nghiệp bỏ ra liên quan đến hoạt động sản xuất kinh doanh trong một thời kỳ nhất định. Chi phí sản xuất có thể cao/thấp tùy mức độ hoạt động.
• For example:
  • Businesses that produce confectionery, clothing, and furniture need costs for raw materials, rent, and employees.
  • Service industry (restaurants, beverage shops, shopping malls) need costs for labor, raw materials, and depreciation of fixed assets.

Characteristics of production costs

• Production costs increase as order quantity increases and vice versa.
• Continuously arising during the production process.
• Phụ thuộc vào nhiều yếu tố: Tác động bởi công nghệ sản xuất (sử dụng công nghệ hiện đại giúp giảm chi phí), giá nguyên vật liệu, thị trường lao động.
• Cấu trúc phức tạp, bao gồm chi phí cố định and chi phí biến đổi.
• Need to optimize to increase profits.
• Decide on product selling price.

What is the role of production costs in business?

• For business:
  • Reflecting the production status
  • Help managers have an overview, thereby building measures to improve quality and save costs.
• For management:
  • Avoid waste and increase profits
  • Impact on inventory management
  • Provide information for managers to make business production management decisions.
• For the market:
  • Products with reasonable prices attract customers and increase market share.
  • Shape business strategy and develop financial plan
• For the state:
  • State economic agencies can have a comprehensive and objective view of the development of the country's economy, thereby proposing correct policies and guidelines to promote economic development.

Distinguish between production costs and business costs

Criteria	Production Cost	Business Costs
Nature	The cost of creating a product/service.	Cost of selling & operating a business.
For example	Raw materials, labor, electricity and water production.	Advertising, sales staff salaries, shipping costs to customers.
Affect	Directly affects product price.	Impact on business profits.

Classification of production costs

By economic nature

• Direct material cost: Costs directly related to production and specifically determined for each product (main raw materials, auxiliary materials, packaging).
• Direct labor costs: Costs directly related to production and specifically determined for each product (salary, allowances, insurance).
• General manufacturing costs: Costs related to production but cannot be specifically identified for each product (fixed asset depreciation, maintenance, repair, indirect materials, indirect labor, outsourced services).
• Cost factor:
  • Raw material factor.
  • Fuel and power factor.
  • Salary and salary allowances factors.
  • Social insurance, health insurance, and unemployment insurance factors.
  • Fixed asset depreciation factor.
  • Outsourcing service cost factor.
  • Other cost factors in cash.

By purpose and use

• Cost of raw materials: Chi phí nguyên liệu chính, phụ liệu, bao bì,…
• Labor costs: Tiền lương, phụ cấp, bảo hiểm,…
• General manufacturing costs: Chi phí khấu hao tài sản cố định, bảo dưỡng, sửa chữa, nguyên liệu gián tiếp, lao động gián tiếp, dịch vụ mua ngoài,…
• Outsourcing service costs: Vận chuyển, bảo hiểm, hoa hồng đại lý, môi giới,…
• Cost of production tools: Mua sắm, bảo dưỡng, sửa chữa dụng cụ sản xuất,…
• Other costs: Nghiên cứu và phát triển, quản lý sản xuất,…

According to the relationship with the volume of work, products in the period

• The variable costs: Changes in quantity are directly proportional to changes in production volume (raw material costs, direct materials, direct labor costs).
• Fixed costs: No change in total when there is a change in the volume of products produced within a certain level (fixed asset depreciation cost).

According to the production and manufacturing technology process

• Raw material production cost: Arising from the use of raw materials in the production process.
• Labor costs: Arising from the use of labor in the production process.
• General manufacturing costs: Phát sinh trong quá trình sản xuất nhưng không thể xác định cụ thể cho từng loại chi phí nguyên liệu và chi phí lao động.
• Basic cost: Direct and fixed costs in each specific step of the production or manufacturing process.
• General manufacturing costs: Costs that cannot be specifically allocated to each stage in the production process.

According to the method of concentrating production costs on cost-bearing objects

• Direct costs: Production costs are directly related to the production of a certain product or service.
• Indirect costs: Costs associated with many types of products and services.

According to cost composition

• Single cost: Costs made up of a single cost element (main raw material costs, wages, fixed asset depreciation costs).
• Total cost: Cost includes many different elements but has the same function (overall production cost).

What is the formula for calculating manufacturing costs?

• Basic formula: Production cost = Raw material cost + Production labor cost + Machinery and equipment cost + Production management cost + Other costs.
  • Cost of raw materials: Quantity of raw materials required x Unit value of raw materials.
  • Production labor costs: Number of hours of labor required x Average wage of production workers.
  • Cost of machinery and equipment: Value of machinery and equipment / Average life of machinery and equipment.
  • Production management costs: Salaries and benefits of production management staff + Production facility operating costs.
  • Other costs: Transportation, insurance, rental and other support costs.

Examples of manufacturing costs in business

• Woodworking factory:
  • Material costs: Wood, glue, paint.
  • Labor costs: Carpenter and painter salaries.
  • Machinery and equipment costs: Saws, sanders, coating machines.
  • Production management costs: Factory management staff salaries, factory operating costs.
  • Other costs: Transportation of raw materials and products, marketing, factory maintenance.
• Vinamilk Company:
  • Raw material costs: Fresh milk, milk powder, sugar, flavoring, milk cartons and packaging.
  • Labor costs: Salaries and benefits for production employees.
  • Machinery and equipment costs: Maintenance and repair costs.
• Service industry: *Labor costs, equipment costs, general production costs.

How to optimize production costs for businesses

Tối ưu hóa chi phí sản xuất giúp doanh nghiệp giảm giá thành sản phẩm, tăng lợi nhuận và nâng cao khả năng cạnh tranh. Dưới đây là các giải pháp hiệu quả giúp doanh nghiệp giảm chi phí sản xuất 10 – 30%, cải thiện lợi nhuận mà vẫn đảm bảo chất lượng sản phẩm.

Optimize raw material production costs:

• Negotiate with suppliers for better prices.
• Find different suppliers to compare prices.
• Periodically evaluate and change suppliers as needed.
• Use recycled materials or make use of surplus parts.

Optimize production labor: 

• Improve labor productivity by training employees to improve skills, avoiding waste of time and materials.
• Applying machinery and technology to production to reduce manual labor.
• Invest in robots and automated production lines to improve efficiency.

Reduce storage costs:

• Calculate and use raw materials reasonably to ensure safe inventory.
• Only import goods when needed to reduce storage costs and avoid excess inventory.
• Apply promotions, discounts, and giveaways to solve inventory problems.

Reduce defective product rate: Good quality control in the production process.

• Establish clear quality control procedures.
• Apply advanced technologies.

Production management software application:

• Helps save labor costs
• Improve performance and efficiency of quality management
• Optimize resources, optimize working shifts, avoid excess or shortage of personnel.
• Recruiting and training highly skilled workers.
• Optimize management costs.

The relationship between production costs and product prices

• Product cost: Chi phí phát sinh trực tiếp cho việc sản xuất sản phẩm ở phân xưởng (nguyên vật liệu trực tiếp, nhân công trực tiếp, chi phí sản xuất chung). Chi phí này phụ thuộc vào chất lượng nguyên liệu đầu vào – nguyên liệu tốt giúp giảm chi phí phát sinh.
• Production cost: Includes production costs and indirect costs contributing to the production process (salaries of company accountants, office supplies, management costs).
• Relationship:
  • Chi phí sản xuất là cơ sở để cấu thành giá thành sản phẩm.
  • Product cost is a measure of the production costs that a business spends to get the volume of finished products.

What are the benefits of applying ERP to production cost management?

Application phần mềm ERP vào doanh nghiệp có một số lợi ích nổi bật sau đây:

• Cost control, production cost
• Demand planning from orders, raw materials, production plans
• Tight inventory control
• Supply chain management
• Manage and record production progress
• Evaluate the level of cost savings
• Shape business strategy and develop financial plan

Bizzi giúp lãnh đạo quản lý chi phí sản xuất như thế nào? 

Bizzi được xây dựng dựa trên phân tích chuyên sâu và đáp ứng mọi nhu cầu cost management và kiểm soát ngân sách của doanh nghiệp theo cách đơn giản nhất. Dưới đây là cách tự động hóa phê duyệt chi phí mà Bizzi có thể giúp tổ chức của bạn:

Support in developing cost policies for the organization

• Easy to set up expense usage policy
• Manage billing information for each user: MST, invoice receipt email, address, personal information
• Manage expense categories on demand

Standardize the automatic cost creation and approval process

• Build a approval process flow for each spending limit, suitable for the cost nature of each company.
• Decentralize approval and management of permission groups according to each department level
• Create and send spending requests according to various categories: travel, business trips, reception, stationery, etc.
• Create and approve payment requests and expenses conveniently anytime, anywhere, instantly via mobile app
• Thuận tiện đính kèm thông tin Electronic invoice, chứng từ theo từng chi phí

Expense management departments and projects in real time

• Record expenses quickly in real time
• Manage costs by each category/department/project
• Minimize risk and reconcile payments faster
• Allow exporting excel file of expense list

Control costs strictly according to budget

• Establish and allocate budgets by fiscal year with organization/project/department size
• Proactively control budgets with the ability to set spending limits and assign budgets to each category/department/project
• Automatically warn when spending exceeds the allocated budget
• Easily track remaining budget information and spent expenses
• Dashboard system reports budget compared to reality to help evaluate performance and effective financial operations
• Synchronize with the organization's cost management system and payment request approval process

In the context of economic fluctuations and increasingly fierce competition, effective control of production costs becomes a key factor for businesses to maintain profits and ensure sustainable development. By understanding what your production costs are and using Bizzi’s comprehensive cost management platform, you can streamline your processes, gain an overview of your business’s spending habits, and control your cash flow in the most optimal way. This has the potential to help businesses improve efficiency, reduce costs, and increase return on investment (ROI). 

Schedule a demo với Bizzi ngay hôm nay và khám phá cách các giải pháp sáng tạo của chúng tôi có thể giúp bạn điều hướng sự phức tạp của quản lý chi phí sản xuất nói riêng và các chi phí trong doanh nghiệp nói chung một cách dễ dàng.

• Link to register for a trial of Bizzi products: https://bizzi.vn/dang-ky-dung-thu/ 

Đọc thêm:

• Phân loại chi phí trong doanh nghiệp
• Chi phí tài chính là gì?