{"id":22577,"date":"2023-12-06T05:13:25","date_gmt":"2023-12-06T05:13:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/quan-tri-tai-chinh-doanh-nghiep-bai-toan-va-nguyen-tac-thu-chi.html"},"modified":"2023-12-22T08:10:18","modified_gmt":"2023-12-22T01:10:18","slug":"quan-tri-tai-chinh-doanh-nghiep-bai-toan-va-nguyen-tac-thu-chi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/quan-tri-tai-chinh-doanh-nghiep-bai-toan-va-nguyen-tac-thu-chi.html","title":{"rendered":"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p: B\u00e0i to\u00e1n v\u00e0 nguy\u00ean t\u1eafc thu chi"},"content":{"rendered":"<div id=\"my_content\">\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 h\u1ec7 th\u1ed1ng tu\u1ea7n ho\u00e0n m\u00e1u trong c\u01a1 th\u1ec3 nu\u00f4i t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 to\u00e0n th\u1ec3. T\u00e0i ch\u00ednh c\u00f3 th\u1ec3 n\u1eb1m d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, t\u00e0i s\u1ea3n ph\u00e1t sinh l\u00fac h\u00ecnh th\u00e0nh ngu\u1ed3n v\u1ed1n ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/p>\n<p style=\"text-align: center;\">\n<p style=\"text-align: justify;\">Qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh sao cho c\u00f3 l\u1ee3i nhu\u1eadn \u0111\u1ec1u quy v\u1ec1 b\u00e0i to\u00e1n t\u00e0i ch\u00ednh gi\u1ea3n d\u1ecb.<\/p>\n<h2 id=\"1-bai-toan-tai-chinh-thu-chi-0\"><span style=\"font-size:20px\"><strong>1. B\u00c0I TO\u00c1N T\u00c0I CH\u00cdNH: THU &#8211; CHI &gt; 0<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">T\u1ea5t c\u1ea3 b\u00e0i to\u00e1n t\u00e0i ch\u00ednh \u0111\u1ec1u quy v\u1ec1 c\u00e1c d\u1ea1ng: doanh thu &#8211; chi ph\u00ed, ngu\u1ed3n thu &#8211; v\u1ed1n \u0111\u1ea7u t\u01b0, l\u1ee3i nhu\u1eadn = doanh thu &#8211; chi ph\u00ed, thu nh\u1eadp r\u00f2ng = th\u1ef1c thu &#8211; th\u1ef1c chi&#8230;<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n chi ph\u00e2n b\u1ed5 cho c\u00e1c l\u0129nh v\u1ef1c l\u00e0 (1) nh\u00e2n l\u1ef1c, c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c, quy tr\u00ecnh; v\u00e0 (2) kh\u00e1ch h\u00e0ng (v\u00e0 \u0111\u1ed1i t\u00e1c), t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Trong khi \u0111\u00f3, c\u00e1c kho\u1ea3n thu l\u1ea1i ch\u1ec9 \u0111\u1ebfn t\u1eeb kh\u00e1ch h\u00e0ng v\u00e0 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh m\u00e0 th\u00f4i.<\/p>\n<p style=\"text-align: justify;\">Khi t\u00e1i c\u1ea5u tr\u00fac\u00a0t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ta \u0111\u1eebng b\u1ecf s\u00f3t kho\u1ea3n m\u1ee5c chi ho\u1eb7c thu n\u00e0o v\u00e0 m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean gi\u1ea3i quy\u1ebft \u0111\u1ec3 t\u0103ng thu, gi\u1ea3m chi \u0111\u1ebfn h\u1ebft m\u1ee9c nh\u1eb1m t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong><em>C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p ph\u1ea3i b\u1ed1n v\u1ea5n \u0111\u1ec1 khi gi\u1ea3i b\u00e0i to\u00e1n t\u00e0i ch\u00ednh. \u0110\u00f3 l\u00e0:<\/em><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Qu\u1ea3n l\u00fd ngu\u1ed3n thu, ngu\u1ed3n chi c\u0103n c\u1ee9 tr\u00ean \u01b0\u1edbc l\u01b0\u1ee3ng, d\u1ef1 \u0111o\u00e1n, thi\u1ebfu ph\u00e2n t\u00edch n\u00ean kh\u00f4ng th\u1ea5y h\u1ebft ngu\u1ed3n thu, kh\u00f4ng c\u1eaft gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed.<\/li>\n<li style=\"text-align: justify;\">Ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3 ch\u01b0a th\u01b0\u1eddng xuy\u00ean, ch\u1eb7t ch\u1ebd, ch\u01b0a c\u00f3 ch\u00ednh s\u00e1ch x\u1eed l\u00fd n\u1ee3 r\u1ed1t r\u00e1o d\u1ec5 d\u1eabn \u0111\u1ebfn thi\u1ebfu ti\u1ec1n.<\/li>\n<li style=\"text-align: justify;\">Ki\u1ec3m so\u00e1t kh\u00f4ng ch\u1eb7t ch\u1ebd v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, xu\u1ea5t nh\u1eadp t\u1ed3n kho, tr\u00ean \u0111\u01b0\u1eddng \u0111i, h\u00e0ng g\u1eedi l\u00e0m l\u00e3ng ph\u00ed v\u1ed1n.<\/li>\n<li style=\"text-align: justify;\">Kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, th\u1eadm ch\u00ed kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, k\u1ebf ho\u1ea1ch thu tr\u1ea3 n\u1ee3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5 k\u1ebf to\u00e1n k\u1ebft h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc thu chi, ki\u1ec3m \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<h2 id=\"2-nguyen-tac-thu-chi\" style=\"text-align: justify;\"><span style=\"font-size:20px\"><strong>2. NGUY\u00caN T\u1eaeC THU CHI<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc thu chi c\u1ea7n \u0111\u1ea3m b\u1ea3o 3 v\u1ea5n \u0111\u1ec1:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00f3 k\u1ebf ho\u1ea1ch (nh\u1ea5t l\u00e0 k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n)<\/li>\n<li style=\"text-align: justify;\">C\u00e2n \u0111\u1ed1i thu chi<\/li>\n<li style=\"text-align: justify;\">Chi \u0111\u1ea7u t\u01b0 v\u00e0 ROI (thu l\u1ea1i v\u1ed1n \u0111\u1ea7u t\u01b0)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u201cT\u0103ng thu, gi\u1ea3m chi\u201d nghe c\u00f3 v\u1ebb \u0111\u01a1n gi\u1ea3n nh\u01b0ng kh\u00f4ng c\u00f3 chi (\u0111\u1ea7u t\u01b0) l\u00e0m sao c\u00f3 ngu\u1ed3n thu? C\u1ea7n t\u00e1ch b\u1ea1ch gi\u1eefa \u0111\u1ea7u t\u01b0 (thu chi c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0) v\u00e0 c\u00e1c kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. Nhi\u1ec1u khi m\u00f9 qu\u00e1ng c\u1eaft h\u1ebft kho\u1ea3n \u0111\u1ea7u t\u01b0 cho ph\u00e1t tri\u1ec3n, ch\u1ec9 nh\u1eb1m v\u00e0o nh\u1eefng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebb ra ti\u1ec1n ngay v\u1edbi l\u00fd do gi\u1ea3m chi \u0111\u1ec3 c\u1eaft l\u1ed7 m\u00e0 kh\u00f4ng \u0111\u00e1nh gi\u00e1 k\u1ef9 k\u1ebft qu\u1ea3 \u0111\u1ea7u t\u01b0 s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n s\u1ea3n ph\u1ea9m s\u00e1ng t\u1ea1o, ho\u1eb7c kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m m\u1edbi c\u00f3 t\u00ednh c\u1ea1nh tranh.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t nguy\u00ean t\u1eafc c\u1ed1 th\u1ee7 kh\u00e1c: \u201cC\u00f3 thu m\u1edbi c\u00f3 chi &#8211; li\u1ec7u c\u01a1m g\u1eafp m\u1eafm\u201d v\u1edbi l\u00fd do an to\u00e0n t\u00e0i ch\u00ednh nh\u01b0ng l\u00fac mu\u1ed1n ph\u00e1t tri\u1ec3n c\u0169ng d\u1eabn \u0111\u1ebfn b\u00e0i to\u00e1n c\u00e2n \u0111\u1ed1i \u0111\u1ea7u t\u01b0 nh\u01b0 tr\u00ean.<\/p>\n<h2 id=\"3-ke-hoach-tai-chinh\" style=\"text-align: justify;\"><span style=\"font-size:20px\"><strong>3. K\u1ebe HO\u1ea0CH T\u00c0I CH\u00cdNH DOANH NGHI\u1ec6P<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">L\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh l\u00e0 d\u00f9ng m\u1ed9t s\u1ed1 gi\u1ea3 \u0111\u1ecbnh nh\u01b0 d\u1ef1 b\u00e1o doanh thu, chi ph\u00ed&#8230; v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0(d\u00f2ng ti\u1ec1n, b\u1ea3ng c\u00e2n \u0111\u1ed1i, thu nh\u1eadp&#8230;) v\u00e0i n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai nh\u1eb1m v\u00e0o c\u00e1c m\u1ee5c ti\u00eau v\u00e0 \u01b0u ti\u00ean c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf thay \u0111\u1ed5i r\u1ea5t nhanh n\u00ean \u0111\u1ec3 c\u00f3 ph\u1ea3n \u1ee9ng linh ho\u1ea1t h\u01a1n ta c\u00f3 th\u1ec3 l\u1eadp m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">M\u00f4 h\u00ecnh t\u00e0i ch\u00ednh (financial model) l\u00e0 m\u00f4 h\u00ecnh cho th\u1ea5y t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. N\u00f3 bao g\u1ed3m qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 d\u1ef1 \u0111o\u00e1n nhi\u1ec1u n\u0103m li\u00ean t\u1ee5c cho c\u00e1c b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (d\u00f2ng ti\u1ec1n, b\u1ea3ng c\u00e2n \u0111\u1ed1i, thu nh\u1eadp&#8230;). <strong><em>Qu\u00e1 tr\u00ecnh l\u1eadp m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh nh\u01b0 sau:<\/em><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty trong qu\u00e1 kh\u1ee9 (doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p kh\u00f4ng c\u00f3).<\/li>\n<li style=\"text-align: justify;\">C\u00e1c gi\u1ea3 \u0111\u1ecbnh bao g\u1ed3m \u00fd \u0111\u1ecbnh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, th\u00f4ng tin v\u1ec1 th\u1ecb tr\u01b0\u1eddng, t\u00ecnh h\u00ecnh c\u1ea1nh tranh, c\u00e1c b\u00e1o c\u00e1o v\u1ec1 ng\u00e0nh kinh doanh, l\u1ee3i th\u1ebf c\u1ea1nh tranh, m\u00f4 h\u00ecnh kinh doanh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra h\u1ebft c\u00e1c gi\u1ea3 \u0111\u1ecbnh v\u1ec1 thu v\u00e0 chi (gi\u00e1 th\u00e0nh, gi\u00e1 b\u00e1n&#8230;).<\/li>\n<li style=\"text-align: justify;\">L\u1eadp b\u00e1o c\u00e1o d\u1ef1 \u0111o\u00e1n \u201ck\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ecbnh gi\u00e1 doanh nghi\u1ec7p b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ecbnh gi\u00e1 doanh nghi\u1ec7p b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh (l\u1ef1a ch\u1ecdn c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 so s\u00e1nh v\u1edbi doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh gi\u00e1, thu th\u1eadp v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c d\u1eef li\u1ec7u v\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng \u0111\u1ecbnh gi\u00e1 b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 nh\u00e2n).<\/li>\n<li style=\"text-align: justify;\">T\u1ed5ng h\u1ee3p v\u00e0 li\u00ean k\u1ebft hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 ra gi\u00e1 tr\u1ecb cu\u1ed1i c\u00f9ng c\u1ee7a doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3 th\u1ecb \u0111\u1ecbnh gi\u00e1.<\/li>\n<\/ul>\n<h2 id=\"4-phuong-tien-quan-tri-tai-chinh\"><span style=\"font-size:20px\"><strong>4. PH\u01af\u01a0NG TI\u1ec6N QU\u1ea2N TR\u1eca T\u00c0I CH\u00cdNH DOANH NGHI\u1ec6P<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><em>Hi\u1ec7n c\u00f3 nhi\u1ec1u m\u1ee9c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh:<\/em><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>M\u1ee9c th\u00f4 s\u01a1:<\/strong> M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\"><strong>M\u1ee9c c\u0103n b\u1ea3n:<\/strong> \u0110\u01b0a ra t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb theo y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi ho\u1eb7c nhu c\u1ea7u qu\u1ea3n l\u00fd c\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ti\u1ec1n h\u00e0ng.<\/li>\n<li style=\"text-align: justify;\"><strong>M\u1ee9c n\u00e2ng cao:<\/strong> Ra \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh tr\u00ean quy m\u00f4 t\u1ed5ng h\u1ee3p nhi\u1ec1u chi nh\u00e1nh v\u00e0 truy c\u1eadp m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng (\u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y\/ di \u0111\u1ed9ng). C\u00f3 kh\u1ea3 n\u0103ng x\u1eed l\u00fd nhanh ch\u00f3ng kh\u1ed1i l\u01b0\u1ee3ng d\u1eef li\u1ec7u l\u1edbn v\u00e0 b\u1ea3o v\u1ec7 an to\u00e0n d\u1eef li\u1ec7u g\u1ea7n nh\u01b0 tuy\u1ec7t \u0111\u1ed1i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00f9ng c\u00f4ng c\u1ee5 Excel c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng linh ho\u1ea1t c\u00e1c m\u1ee9c c\u0103n b\u1ea3n v\u00e0 th\u00f4 s\u01a1 nh\u01b0ng s\u1ebd m\u1ea5t nhi\u1ec1u th\u1eddi gian, c\u00f4ng s\u1ee9c h\u01a1n l\u00e0 d\u00f9ng m\u1ed9t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c m\u1ed9t c\u00f4ng c\u1ee5 chuy\u00ean ph\u00e2n t\u00edch d\u1eef li\u1ec7u. Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, m\u1ea1nh m\u1ebd, linh ho\u1ea1t, c\u00f3 th\u1ec3 t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng ERP v\u00e0 c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru tr\u00ean Internet nh\u01b0 c\u1ee7a Microsoft, L\u1ea1c Vi\u1ec7t, Workday&#8230; T\u1ed1t nh\u1ea5t l\u00e0 n\u00ean ch\u1ecdn m\u1ed9t h\u1ec7 th\u1ed1ng m\u00e0 m\u1ed7i vai tr\u00f2 li\u00ean quan c\u00f3 th\u1ec3 x\u1eed l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh theo th\u1eddi gian th\u1ef1c tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng t\u1ea1i b\u1ea5t c\u1ee9 n\u01a1i n\u00e0o c\u00f3 Internet.<\/p>\n<p style=\"text-align: right;\"><em>(Theo Thesaigontimes)<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 h\u1ec7 th\u1ed1ng tu\u1ea7n ho\u00e0n m\u00e1u trong c\u01a1 th\u1ec3 nu\u00f4i t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 to\u00e0n th\u1ec3. T\u00e0i ch\u00ednh c\u00f3 th\u1ec3 n\u1eb1m d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, t\u00e0i s\u1ea3n ph\u00e1t sinh l\u00fac h\u00ecnh th\u00e0nh ngu\u1ed3n v\u1ed1n ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/22577"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=22577"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/22577\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=22577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=22577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=22577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}