- Chu kj' thu
3.2.1. Quin 1f se dung cd hien qui tan milt
Trong qui trinh sin xuit kinh doanh luon c6 mOt luqng tien mat nhit djnh trong Cling ty, gulp Cong ty ce du khi nang thanh thin the khoin nq den han, nOp den thue... DE quail 19 sir dung quin Iy tiers mat thI Citing ty can phii:
Du trft Iucng tier mat ten thiEu dip ling nhu can thanh toin.
Dau to lugng tien mat du thira cim Cong ty de nang cao thu nhap cuing nhu rang cao hiEu qua sir dung tai sin ngin hon. Cong ty c6 the dau to cic khoin tien mat vio cic chimg khoin co tinh thanh khoen cao. Cic chimg khoin nay c6 the coi nhu Wang duang voi tan mat ma lui c6 !chi nang sinh lbi tot han vi tien mat la tai sin ngin hon gan nhu Ichting cep Ichi nang sinh 16i. Khi c6 nhu au v'e tien mat, Cong ty ce the bin cic chimg khoin nay vi liy tien dip img cho host dung sin xuat kinh doanh.
Tang cueing ding tic du tit, du bio vi lap k'e hooch sir dung tien mat djnh
Do Cong ty chua sir dung cic m8 hinh de tinh than Wang tien mat du tn7r cho hqp 15 , 'that nen Cling ty c6 the sir dung m8 hinh Baumol de xic djnh lugng du
tra lien mat till uu girip nang cao hieu qui sir dung tai sin ngin hon.
Vic du Mr tier mat trong guy la rat an thiet de chi tra cho ac hOa don mOt cic deu (tan. Tuy nhien du tit tien cira doanh nghiae'p cuing phit sinh ra nhemg chi phi 'that djnh va dugc chia thinh hai loci li chi phi giao djch vi chi phi co hOi. M8 hinh Baumol glop xic djnh lugng tien du tilt toi uu sao cho tong chi phi dm chi phi giao djch vi chi phi ca hOi IA the nhit.
Chi phi giao dich:
T
TrC x F
C
Trong d6:
T lit ding nhu cau tien trong mOt nam C la quy me mOt Ian bin chimg khoin
F la chi phi c6 djnh cho mOt lin bin chimg khan
Chi phi ca kik
C
OC =
2
Trong d6:
C/2 li mirc du hit tier mat truing birth K 11 lai suit chimg khoin theo nam
Tong chi phi:
TC — T C C x K 2
Mire du tilt tien ton uu (C*):
C* =
Gia sir tong nhu cau v'e tien trong 1 nam cia Gang ty la 1000 dun vi. Chi phi c6 djnh cho mOt lan bin chimg khodn la $2,5 vi lai sat cia chimg khodn theo nam la 8% thi mac du tra tien t6i uu (C*) la:
C* = 112 x 1000 8% x 2,5 = 250 (dan vi)