{"id":22702,"date":"2023-12-06T05:19:07","date_gmt":"2023-12-06T05:19:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dong-tien-la-gi-cach-quan-ly-dong-tien-doanh-nghiep.html"},"modified":"2023-12-22T08:10:21","modified_gmt":"2023-12-22T01:10:21","slug":"dong-tien-la-gi-cach-quan-ly-dong-tien-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dong-tien-la-gi-cach-quan-ly-dong-tien-doanh-nghiep.html","title":{"rendered":"D\u00f2ng ti\u1ec1n l\u00e0 g\u00ec? C\u00e1ch qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p"},"content":{"rendered":"<div id=\"my_content\">\n<p style=\"text-align:justify\">Ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c xem l\u00e0 t\u1ed1i th\u01b0\u1ee3ng khi n\u00f3i \u0111\u1ebfn vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111ang tr\u00ean \u0111\u00e0 ph\u00e1t tri\u1ec3n. S\u1ef1 ch\u1eadm tr\u1ec5 gi\u1eefa kho\u1ea3ng th\u1eddi gian b\u1ea1n ph\u1ea3i tr\u1ea3 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p v\u00e0 ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean so v\u1edbi kho\u1ea3ng th\u1eddi gian m\u00e0 ngu\u1ed3n ti\u1ec1n b\u1ea1n ph\u1ea3i thu v\u1ec1 t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 c\u1ea3 m\u1ed9t v\u1ea5n \u0111\u1ec1, v\u00e0 gi\u1ea3i ph\u00e1p cho v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n. Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u00f3 ngh\u0129a l\u00e0 tr\u00ec ho\u00e3n vi\u1ec7c chi ti\u00eau ti\u1ec1n m\u1eb7t c\u00e0ng l\u00e2u c\u00e0ng t\u1ed1t trong khi huy \u0111\u1ed9ng b\u1ea5t c\u1ee9 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi kh\u00e1c n\u1ee3 b\u1ea1n, tr\u1ea3 cho b\u1ea1n c\u00e0ng nhanh c\u00e0ng t\u1ed1t.<\/p>\n<h2 id=\"dong-tien-la-gi\" style=\"text-align:justify\"><strong><span style=\"font-size:24px;\">D\u00f2ng ti\u1ec1n l\u00e0 g\u00ec?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n l\u00e0 d\u00f2ng ch\u1ea3y c\u1ee7a l\u01b0\u1ee3ng ti\u1ec1n m\u00e0 m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c thu \u0111\u01b0\u1ee3c ho\u1eb7c chi ra trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh<\/strong>. N\u00f3 bao g\u1ed3m ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i nhanh ch\u00f3ng th\u00e0nh ti\u1ec1n m\u1eb7t, t\u00ean ti\u1ebfng Anh l\u00e0 Cash Flow. D\u00f2ng ti\u1ec1n r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh, \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n trong vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3, chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng d\u00f2ng ti\u1ec1n: D\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<div>\n<table cellpadding=\"5\" style=\"border-collapse:collapse;border:none;width:100%;\" width=\"602\">\n<colgroup>\n<col width=\"121\">\n<col width=\"261\">\n<col width=\"220\">\n\t<\/colgroup>\n<tbody>\n<tr>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p><strong>Lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u00f2ng ti\u1ec1n<\/strong><\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p style=\"text-align: center;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m ch\u00ednh<\/strong><\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p style=\"text-align: center;\"><strong>V\u00ed d\u1ee5<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y nh\u01b0 mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 s\u1ea3n xu\u1ea5t.<\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Thu ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m, chi ti\u1ec1n cho nguy\u00ean li\u1ec7u v\u00e0 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p><strong>D\u00f2ng ti\u1ec1n t\u1eeb\u00a0ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Li\u00ean quan \u0111\u1ebfn mua b\u00e1n v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Thu ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ti\u1ec1n \u0111\u1ec3 mua thi\u1ebft b\u1ecb m\u1edbi.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p><strong>D\u00f2ng ti\u1ec1n t\u1eeb\u00a0ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Li\u00ean quan \u0111\u1ebfn vi\u1ec7c vay v\u1ed1n, tr\u1ea3 n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n<\/td>\n<td style=\"border-color:#000000; border-style:solid; border-width:1px; vertical-align:middle\">\n<p>Thu ti\u1ec1n t\u1eeb vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng, chi ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 v\u00e0 tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"dong-tien-tu-hoat-dong-kinh-doanh\"><span style=\"font-size:18px;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/h3>\n<p>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating cash flow &#8211; vi\u1ebft t\u1eaft: OCF) l\u00e0 s\u1ed1 ti\u1ec1n thu v\u00e0o v\u00e0 chi ra li\u00ean quan \u0111\u1ebfn thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh h\u00e0ng ng\u00e0y. OCF d\u00f9ng\u00a0\u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p data-sourcepos=\"3:1-3:223\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1eeb \u0111i t\u1ed5ng s\u1ed1 ti\u1ec1n chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c chia th\u00e0nh hai th\u00e0nh ph\u1ea7n ch\u00ednh:<\/p>\n<ul data-sourcepos=\"5:1-17:0\">\n<li data-sourcepos=\"5:1-11:33\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:\n<ul data-sourcepos=\"6:5-11:33\">\n<li data-sourcepos=\"6:5-6:46\">Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li data-sourcepos=\"7:5-7:36\">Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/li>\n<li data-sourcepos=\"8:5-8:53\">Ti\u1ec1n chi cho nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/li>\n<li data-sourcepos=\"9:5-9:28\">Ti\u1ec1n chi cho nh\u00e2n c\u00f4ng<\/li>\n<li data-sourcepos=\"10:5-10:27\">Ti\u1ec1n chi cho kh\u1ea5u hao<\/li>\n<li data-sourcepos=\"11:5-11:33\">Ti\u1ec1n chi cho c\u00e1c kho\u1ea3n kh\u00e1c<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"12:1-17:0\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i:\n<ul data-sourcepos=\"13:5-17:0\">\n<li data-sourcepos=\"13:5-13:44\">Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/li>\n<li data-sourcepos=\"14:5-14:45\">Ti\u1ec1n chi cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/li>\n<li data-sourcepos=\"15:5-15:35\">Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3<\/li>\n<li data-sourcepos=\"16:5-17:0\">Ti\u1ec1n chi cho c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 id=\"dong-tien-tu-hoat-dong-dau-tu\"><strong><span style=\"font-size:18px;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (Cash Flow from Investing Activities &#8211; vi\u1ebft t\u1eaft: ICF) l\u00e0 s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm v\u00e0 ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n trong qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. ICF d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p data-sourcepos=\"3:1-3:207\" style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1eeb \u0111i t\u1ed5ng s\u1ed1 ti\u1ec1n chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chia th\u00e0nh hai th\u00e0nh ph\u1ea7n ch\u00ednh:<\/p>\n<ul data-sourcepos=\"5:1-14:0\">\n<li data-sourcepos=\"5:1-7:42\" style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:\n<ul data-sourcepos=\"6:5-7:42\">\n<li data-sourcepos=\"6:5-6:37\">Ti\u1ec1n thu t\u1eeb b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li data-sourcepos=\"7:5-7:42\">Ti\u1ec1n chi cho mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"8:1-10:39\" style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n:\n<ul data-sourcepos=\"9:5-10:39\">\n<li data-sourcepos=\"9:5-9:34\">Ti\u1ec1n thu t\u1eeb b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<li data-sourcepos=\"10:5-10:39\">Ti\u1ec1n chi cho mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"11:1-14:0\" style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c:\n<ul data-sourcepos=\"12:5-14:0\">\n<li data-sourcepos=\"12:5-12:78\">Ti\u1ec1n thu t\u1eeb b\u00e1n c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c<\/li>\n<li data-sourcepos=\"13:5-14:0\">Ti\u1ec1n chi cho mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 id=\"dong-tien-tu-hoat-dong-tai-chinh\"><span style=\"font-size:18px;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Cash Flow from Financing Activities &#8211; vi\u1ebft t\u1eaft: FCF)) l\u00e0 s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i c\u1ea5u tr\u00fac v\u00e0 quy m\u00f4 c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n v\u00e0 tr\u1ea3 n\u1ee3, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. FCF d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p data-sourcepos=\"3:1-3:219\" style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u1eeb \u0111i t\u1ed5ng s\u1ed1 ti\u1ec1n chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c chia th\u00e0nh hai th\u00e0nh ph\u1ea7n ch\u00ednh:<\/p>\n<ul data-sourcepos=\"5:1-12:0\">\n<li data-sourcepos=\"5:1-8:24\" style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng huy \u0111\u1ed9ng v\u1ed1n.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu\u00a0v\u00e0 c\u00e1c kho\u1ea3n vay:\n<ul data-sourcepos=\"6:5-8:24\">\n<li data-sourcepos=\"6:5-6:36\">Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/li>\n<li data-sourcepos=\"7:5-7:38\">Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/li>\n<li data-sourcepos=\"8:5-8:24\">Ti\u1ec1n thu t\u1eeb vay n\u1ee3<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"9:1-12:0\" style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ea3 n\u1ee3.<\/strong>\u00a0L\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i vay:\n<ul data-sourcepos=\"10:5-12:0\">\n<li data-sourcepos=\"10:5-10:25\">Ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c<\/li>\n<li data-sourcepos=\"11:5-12:0\">Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u1edbi d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align:justify\"><strong><span style=\"font-size:24px;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n<\/span><\/strong><\/h2>\n<p style=\"line-height: 1.38; text-align: justify;\"><span class=\"sl-table-content\"><span style=\"text-align:justify;\">C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n (Present Value of Money) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p s\u1eed d\u1ee5ng trong t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t lo\u1ea1t c\u00e1c d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 l\u1ee3i t\u1ee9c y\u00eau c\u1ea7u. C\u00f4ng th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;C\u00f4ng th\u1ee9c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n&#8221; ho\u1eb7c &#8220;C\u00f4ng th\u1ee9c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng.&#8221;<\/span><\/span><\/p>\n<p><span class=\"sl-table-content\"><span style=\"text-align:justify;\">C\u00f4ng th\u1ee9c: PV = FV \/ (1+r)^n<\/span><\/span><\/p>\n<p><span class=\"sl-table-content\"><span style=\"text-align:justify;\">Trong \u0111\u00f3:<\/span><\/span><\/p>\n<ul>\n<li style=\"line-height: 1.38; text-align: justify;\"><em><span class=\"sl-table-content\"><span style=\"text-align:justify;\">PV l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n.<\/span><\/span><\/em><\/li>\n<li style=\"line-height: 1.38; text-align: justify;\"><em><span class=\"sl-table-content\"><span style=\"text-align:justify;\">FV l\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng lai c\u1ee7a d\u00f2ng ti\u1ec1n.<\/span><\/span><\/em><\/li>\n<li style=\"line-height: 1.38; text-align: justify;\"><em><span class=\"sl-table-content\"><span style=\"text-align:justify;\">r l\u00e0 t\u1ef7 l\u1ec7 l\u1ee3i t\u1ee9c y\u00eau c\u1ea7u (l\u00e3i su\u1ea5t ho\u1eb7c m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 b\u1ea1n mong \u0111\u1ee3i).<\/span><\/span><\/em><\/li>\n<li style=\"line-height: 1.38; text-align: justify;\"><em><span class=\"sl-table-content\"><span style=\"text-align:justify;\">n l\u00e0 s\u1ed1 chu k\u1ef3 ho\u1eb7c th\u1eddi gian trong t\u01b0\u01a1ng lai m\u00e0 d\u00f2ng ti\u1ec1n s\u1ebd x\u1ea3y ra.<\/span><\/span><\/em><\/li>\n<\/ul>\n<p><span class=\"sl-table-content\"><span style=\"text-align:justify;\">C\u00f4ng th\u1ee9c n\u00e0y gi\u00fap t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng lai d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc r\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t kho\u1ea3n ti\u1ec1n trong t\u01b0\u01a1ng lai s\u1ebd gi\u1ea3m \u0111i theo t\u1ef7 l\u1ec7 l\u1ee3i t\u1ee9c y\u00eau c\u1ea7u.<\/span><\/span><\/p>\n<h2 id=\"quan-ly-dong-tien-la-gi\" style=\"text-align:justify\"><strong><span style=\"font-size:24px\">Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n l\u00e0 g\u00ec?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\">Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n l\u00e0 qu\u00e1 tr\u00ecnh theo d\u00f5i, \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n thu v\u00e0 chi c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. N\u00f3 bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n, qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ti\u00eau, t\u00e0i tr\u1ee3 v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<p data-sourcepos=\"3:1-3:44\" style=\"text-align: justify;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n:<\/p>\n<ul data-sourcepos=\"5:1-11:0\">\n<li data-sourcepos=\"5:1-5:223\" style=\"text-align: justify;\">\n<p><strong>L\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n:<\/strong>\u00a0L\u00e0 vi\u1ec7c d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai. K\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu v\u00e0 chi trong t\u01b0\u01a1ng lai, t\u1eeb \u0111\u00f3 c\u00f3 k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t hi\u1ec7u qu\u1ea3.<\/p>\n<\/li>\n<li data-sourcepos=\"6:1-6:255\" style=\"text-align: justify;\">\n<p><strong>Theo d\u00f5i d\u00f2ng ti\u1ec1n:<\/strong>\u00a0L\u00e0 vi\u1ec7c ghi ch\u00e9p v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n thu v\u00e0 chi th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Theo d\u00f5i d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh d\u00f2ng ti\u1ec1n hi\u1ec7n t\u1ea1i, t\u1eeb \u0111\u00f3 c\u00f3 bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi n\u1ebfu c\u1ea7n thi\u1ebft.<\/p>\n<\/li>\n<li data-sourcepos=\"7:1-11:0\" style=\"text-align: justify;\">\n<p><strong>Ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n:<\/strong>\u00a0L\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p lu\u00f4n \u1edf m\u1ee9c an to\u00e0n. C\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n bao g\u1ed3m:<\/p>\n<ul data-sourcepos=\"8:5-11:0\">\n<li data-sourcepos=\"8:5-8:27\">T\u0103ng c\u01b0\u1eddng thu h\u1ed3i n\u1ee3<\/li>\n<li data-sourcepos=\"9:5-9:23\">Ti\u1ebft ki\u1ec7m chi ph\u00ed<\/li>\n<li data-sourcepos=\"10:5-11:0\">\u0110\u1ec1 xu\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n lu\u00f4n \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<h2 id=\"tam-quan-trong-cua-quan-tri-dong-tien-trong-doanh-nghiep\"><strong><span style=\"font-size:24px\">T\u1ea7m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n<p>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. T\u1ea7m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n<ul>\n<li>\n<p><strong>\u0110\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh:<\/strong> Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3, chi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n kinh doanh.<\/p>\n<\/li>\n<li>\n<p><strong>T\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn:<\/strong> Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n gi\u00fap t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch c\u00e2n \u0111\u1ed1i gi\u1eefa vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed, gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c l\u1ee3i nhu\u1eadn cao nh\u1ea5t.<\/p>\n<\/li>\n<li>\n<p><strong>Qu\u1ea3n l\u00fd r\u1ee7i ro:<\/strong> Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh nh\u01b0 r\u1ee7i ro l\u00e3i su\u1ea5t, r\u1ee7i ro thay \u0111\u1ed5i gi\u00e1 c\u1ea3, r\u1ee7i ro thanh kho\u1ea3n, \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li>\n<p><strong>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c: <\/strong>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n cung c\u1ea5p cho doanh nghi\u1ec7p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c nh\u01b0 \u0111\u1ea7u t\u01b0 m\u1edbi, m\u1edf r\u1ed9ng ho\u1eb7c gi\u1ea3m quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<\/li>\n<li>\n<p><strong>N\u00e2ng cao uy t\u00edn: <\/strong>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p t\u0103ng c\u01b0\u1eddng uy t\u00edn v\u00e0 ni\u1ec1m tin t\u1eeb kh\u00e1ch h\u00e0ng, c\u1ed5 \u0111\u00f4ng v\u00e0 \u0111\u1ed1i t\u00e1c b\u1eb1ng vi\u1ec7c \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n v\u1ec1 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\n<h2 id=\"cach-de-quan-ly-dong-tien-trong-doanh-nghiep-hieu-qua\"><span style=\"font-size:24px\"><strong>C\u00e1ch \u0111\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/strong><\/span><\/h2>\n<p style=\"text-align:justify\"><strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u00e0 4 b\u01b0\u1edbc s\u1ebd gi\u00fap b\u1ea1n theo d\u00f5i d\u00f2ng ti\u1ec1n \u0111\u1ebfn v\u00e0 \u0111i hi\u1ec7u qu\u1ea3 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng &#038; ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty.<\/strong><\/p>\n<h3 id=\"do-luong-dong-tien\" style=\"text-align:justify\"><span style=\"font-size:18px\"><strong>B\u01b0\u1edbc 1. \u0110o l\u01b0\u1eddng d\u00f2ng ti\u1ec1n<\/strong><\/span><\/h3>\n<p style=\"text-align:justify\">C\u1ea7n chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n cho n\u0103m ti\u1ebfp theo, qu\u00fd ti\u1ebfp theo v\u00e0 th\u1eadm ch\u00ed l\u00e0 tu\u1ea7n ti\u1ebfp theo. V\u00ec m\u1ed9t k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 b\u00e1o \u0111\u1ed9ng m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t cho nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u01b0\u1edbc khi n\u00f3 x\u1ea3y ra.<\/p>\n<p style=\"text-align:justify\">H\u00e3y hi\u1ec3u vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1i nh\u00ecn tho\u00e1ng qua trong t\u01b0\u01a1ng lai. B\u1ea1n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e8n luy\u1ec7n kh\u1ea3 n\u0103ng d\u1ef1 \u0111o\u00e1n r\u1eb1ng vi\u1ec7c c\u00e2n b\u1eb1ng m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1, bao g\u1ed3m l\u1ecbch s\u1eed thanh to\u00e1n c\u1ee7a c\u00e1c kh\u00e1ch h\u00e0ng, vi\u1ec7c x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 nh\u1eefng kho\u1ea3n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng khi x\u00e1c \u0111\u1ecbnh nh\u1eefng chi ph\u00ed s\u1eafp t\u1edbi, v\u00e0 c\u1ea3 s\u1ef1 ki\u00ean nh\u1eabn c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p<strong>.<\/strong><\/p>\n<p style=\"text-align:justify\"><strong>H\u00e3y c\u1ea9n tr\u1ecdng v\u1edbi nh\u1eefng gi\u1ea3 \u0111\u1ecbnh\u00a0<\/strong>kh\u00f4ng c\u00f3 c\u01a1 s\u1edf r\u1eb1ng c\u00e1c kho\u1ea3n ph\u1ea3i thu s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u1ebfn v\u1edbi c\u00f9ng t\u1ef7 l\u1ec7 th\u1eddi gian m\u00e0 b\u1ea1n c\u00f3 g\u1ea7n \u0111\u00e2y, r\u1eb1ng c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i c\u00e0ng l\u00e2u c\u00e0ng t\u1ed1t nh\u01b0 trong qu\u00e1 kh\u1ee9, r\u1eb1ng b\u1ea1n \u0111\u00e3 g\u1ed9p c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 c\u1ea3i thi\u1ec7n v\u1ed1n, l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n quan tr\u1ecdng v\u00e0 r\u1eb1ng b\u1ea1n \u0111\u00e3 ho\u1ea1ch to\u00e1n doanh s\u1ed1 b\u00e1n h\u00e0ng b\u1ecb bi\u1ebfn \u0111\u1ed9ng theo m\u00f9a.<\/p>\n<p style=\"text-align:justify\">B\u1eaft \u0111\u1ea7u m\u1ed9t k\u1ebf ho\u1ea1ch d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n b\u1eb1ng c\u00e1ch th\u00eam l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t \u0111ang c\u00f3 s\u1eb5n v\u00e0o l\u00fac b\u1eaft \u0111\u1ea7u c\u1ee7a m\u1ed9t th\u1eddi k\u1ef3 ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau. Trong qu\u00e1 tr\u00ecnh \u0111\u00f3, b\u1ea1n s\u1ebd k\u1ebft n\u1ed1i nh\u1eefng th\u00f4ng tin thu th\u1eadp t\u1eeb nh\u1eefng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, nh\u1eefng \u0111\u1ea1i di\u1ec7n d\u1ecbch v\u1ee5, nh\u00e2n vi\u00ean t\u00edn d\u1ee5ng, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ngu\u1ed3n kh\u00e1c. Trong t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p, b\u1ea1n s\u1ebd h\u1ecfi nh\u1eefng c\u00e2u h\u1ecfi gi\u1ed1ng nhau: C\u00f3 bao nhi\u1ec1u ti\u1ec1n m\u1eb7t t\u1eeb nh\u1eefng kho\u1ea3n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, l\u00e3i, ph\u00ed d\u1ecbch v\u1ee5, m\u1ed9t ph\u1ea7n kho\u1ea3n thu t\u1eeb nh\u1eefng kho\u1ea3n n\u1ee3 x\u1ea5u, v\u00e0 nh\u1eefng ngu\u1ed3n kh\u00e1c m\u00e0 ch\u00fang ta s\u1ebd c\u00f3 v\u00e0 khi n\u00e0o th\u00ec c\u00f3?<\/p>\n<p style=\"text-align:justify\">Ph\u1ea7n th\u1ee9 hai c\u1ee7a vi\u1ec7c d\u1ef1 b\u00e1o m\u1ed9t d\u00f2ng ti\u1ec1n ch\u00ednh x\u00e1c l\u00e0 d\u1ef1 \u0111o\u00e1n chi ti\u1ebft nh\u1eefng kho\u1ea3n ti\u1ec1n c\u0169ng nh\u01b0 th\u1eddi gian ch\u00ednh x\u00e1c s\u1ebd chi trong th\u1eddi gian t\u1edbi. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, b\u1ea1n kh\u00f4ng ch\u1ec9 ph\u1ea3i bi\u1ebft khi n\u00e0o b\u1ea1n s\u1ebd chi ti\u00eau m\u00e0 c\u00f2n ph\u1ea3i bi\u1ebft n\u00f3 \u0111\u01b0\u1ee3c chi tr\u1ea3 v\u00e0o c\u00e1i g\u00ec. S\u1ebd c\u00f3 danh s\u00e1ch nh\u1eefng kho\u1ea3n chi ti\u1ebft \u0111\u00e1ng k\u1ec3 trong k\u1ebf ho\u1ea1ch d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n c\u1ee7a b\u1ea1n nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0, t\u1ed3n kho (khi \u0111\u01b0\u1ee3c mua b\u1eb1ng ti\u1ec1n m\u1eb7t), ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng, nh\u1eefng kho\u1ea3n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c, l\u1ee3i \u00edch thanh to\u00e1n, thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c mua b\u1eb1ng ti\u1ec1n m\u1eb7t, l\u1ec7 ph\u00ed chuy\u00ean nghi\u1ec7p, ti\u1ec7n \u00edch, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thanh to\u00e1n, chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 nguy\u00ean li\u1ec7u c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb v\u00e0 c\u1ed5 t\u1ee9c ti\u1ec1n m\u1eb7t.<\/p>\n<p style=\"text-align:justify\">Ch\u1eb3ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u d\u1ec5 d\u00e0ng \u0111\u1ec3 m\u1ed9t ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ch\u1ee7 m\u1ed9t doanh nghi\u1ec7p chu\u1ea9n b\u1ecb m\u1ed9t k\u1ebf ho\u1ea1ch nh\u01b0 v\u1eady, nh\u01b0ng n\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee9 quan tr\u1ecdng nh\u1ea5t m\u00e0 bu\u1ed9c m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i l\u00e0m. Nh\u1eefng k\u1ebf ho\u1ea1ch n\u00e0y c\u00f3 t\u1ea7m quan tr\u1ecdng v\u00e0 \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng ngang b\u1eb1ng v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh hay b\u1ea3n b\u00e1o c\u00e1o c\u00f4ng vi\u1ec7c trong t\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb cho k\u1ebf ho\u1ea1ch trong t\u01b0\u01a1ng lai.<\/p>\n<h3 id=\"cai-thien-nhung-khoan-phai-thu\" style=\"text-align:justify\"><span style=\"font-size:18px\"><strong>B\u01b0\u1edbc 2. C\u1ea3i thi\u1ec7n nh\u1eefng kho\u1ea3n ph\u1ea3i thu<\/strong><\/span><\/h3>\n<p style=\"text-align:justify\">N\u1ebfu b\u1ea1n \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ngay khi b\u1ea1n v\u1eeba b\u00e1n h\u00e0ng th\u00ec b\u1ea1n s\u1ebd kh\u00f4ng bao gi\u1edd g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1edbi d\u00f2ng ti\u1ec1n m\u1eb7t c\u1ee7a m\u00ecnh. Nh\u01b0ng th\u1eadt kh\u00f4ng may, \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng x\u1ea3y ra, nh\u01b0ng b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n m\u1eb7t c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch c\u1ea3i thi\u1ec7n nh\u1eefng kho\u1ea3n ph\u1ea3i thu. \u00dd t\u01b0\u1edfng c\u01a1 b\u1ea3n l\u00e0 c\u1ea3i thi\u1ec7n nhanh ch\u00f3ng t\u1ed1c \u0111\u1ed9 m\u00e0 b\u1ea1n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u v\u00e0 v\u1eadt t\u01b0 ra s\u1ea3n ph\u1ea9m, h\u00e0ng t\u1ed3n kho tr\u1edf th\u00e0nh nh\u1eefng kho\u1ea3n ph\u1ea3i thu, v\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i thu th\u00e0nh ti\u1ec1n m\u1eb7t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c k\u1ef9 thu\u1eadt c\u1ee5 th\u1ec3 \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<p>\u0110\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch gi\u1ea3m gi\u00e1 cho nh\u1eefng kh\u00e1ch h\u00e0ng chi tr\u1ea3 ho\u00e1 \u0111\u01a1n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01a1n \u0111\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Y\u00eau c\u1ea7u ki\u1ec3m tra t\u00edn d\u1ee5ng tr\u00ean t\u1ea5t c\u1ea3 nh\u1eefng kh\u00e1ch h\u00e0ng m\u1edbi m\u00e0 kh\u00f4ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Lo\u1ea1i b\u1ecf nh\u1eefng h\u00e0ng t\u1ed3n kho l\u1ed7i th\u1eddi, h\u1ebft h\u1ea1n b\u1eb1ng b\u1ea5t c\u1ee9 th\u1ee9 g\u00ec m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n k\u1ecbp th\u1eddi v\u00e0 ngay l\u1eadp t\u1ee9c theo d\u00f5i n\u1ebfu xu\u1ea5t hi\u1ec7n nh\u1eefng s\u1ef1 chi tr\u1ea3 ch\u1eadm trong th\u1eddi gian t\u1edbi.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Theo d\u00f5i nh\u1eefng kho\u1ea3n ph\u1ea3i thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ng\u0103n ch\u1eb7n nh\u1eefng kh\u00e1ch h\u00e0ng tr\u1ea3 ch\u1eadm. X\u00e2y d\u1ef1ng m\u1ed9t ch\u00ednh s\u00e1ch ti\u1ec1n m\u1eb7t khi giao h\u00e0ng l\u00e0 m\u1ed9t c\u00e1ch kh\u00e1c \u0111\u1ec3 t\u1eeb ch\u1ed1i h\u1ee3p t\u00e1c v\u1edbi nh\u1eefng kh\u00e1ch h\u00e0ng chi tr\u1ea3 ch\u1eadm.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\n<h3 id=\"quan-ly-nhung-khoan-phai-tra\" style=\"text-align:justify\"><span style=\"font-size:18px\"><strong>B\u01b0\u1edbc 3. Qu\u1ea3n l\u00fd nh\u1eefng kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong><\/span><\/h3>\n<p style=\"text-align:justify\">\u0110\u1ec9nh \u0111i\u1ec3m c\u1ee7a t\u0103ng tr\u01b0\u1edfng doanh s\u1ed1 b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 che gi\u1ea5u r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 &#8211; \u0111\u00f4i khi qu\u00e1 m\u1ee9c. Khi b\u1ea1n \u0111ang qu\u1ea3n l\u00fd m\u1ed9t c\u00f4ng ty ph\u00e1t tri\u1ec3n, b\u1ea1n ph\u1ea3i xem x\u00e9t chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn. \u0110\u1eebng \u0111\u1ec3 b\u1ecb \u201cru ng\u1ee7\u201d trong s\u1ef1 tho\u1ea3 m\u00e3n b\u1edfi \u0111\u01a1n gi\u1ea3n l\u00fac \u0111\u00f3 ch\u1ec9 l\u00e0 vi\u1ec7c m\u1edf r\u1ed9ng doanh s\u1ed1 b\u00e1n h\u00e0ng. B\u1ea5t k\u1ef3 th\u1eddi gian n\u00e0o v\u00e0 b\u1ea5t c\u1ee9 n\u01a1i n\u00e0o m\u00e0 b\u1ea1n th\u1ea5y chi ph\u00ed ng\u00e0y t\u0103ng h\u01a1n doanh s\u1ed1 b\u00e1n h\u00e0ng, h\u00e3y ki\u1ec3m tra chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 t\u00ecm ra ch\u1ed7 m\u00e0 c\u1eaft gi\u1ea3m ho\u1eb7c ki\u1ec3m so\u00e1t ch\u00fang. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u1eddi khuy\u00ean cho vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n m\u1ed9t c\u00e1ch kh\u00f4n ngoan:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<p>H\u00e3y t\u1eadn d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n n\u1ee3. N\u1ebfu m\u1ed9t kho\u1ea3n n\u1ee3 gi\u1ea3i quy\u1ebft trong 30 ng\u00e0y, \u0111\u1eebng tr\u1ea3 n\u00f3 trong 15 ng\u00e0y.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng. B\u1ea1n s\u1ebd duy tr\u00ec t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i v\u1edbi nh\u00e0 cung c\u1ea5p trong khi v\u1eabn n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng nh\u1eefng kho\u1ea3n ti\u1ec1n c\u00e0ng l\u00e2u c\u00e0ng t\u1ed1t.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Giao ti\u1ebfp v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p c\u1ee7a b\u1ea1n \u0111\u1ec3 h\u1ecd bi\u1ebft tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a b\u1ea1n. N\u1ebfu t\u1edbi l\u00fac c\u1ea7n tr\u00ec ho\u00e3n vi\u1ec7c thanh to\u00e1n m\u1ed9t kho\u1ea3n n\u1ee3 n\u00e0o \u0111\u00f3, b\u1ea1n s\u1ebd c\u1ea7n t\u1edbi s\u1ef1 tin t\u01b0\u1edfng v\u00e0 th\u00f4ng c\u1ea3m c\u1ee7a h\u1ecd.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>Xem x\u00e9t m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn nh\u1eefng l\u1eddi ch\u00e0o gi\u1ea3m gi\u00e1 c\u1ee7a nh\u00e0 cung c\u1ea5p cho nh\u1eefng kho\u1ea3n chi tr\u1ea3 s\u1edbm h\u01a1n. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t s\u1ed1 ti\u1ec1n cho vay kh\u00e1 t\u1ed1n k\u00e9m c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p, ho\u1eb7c l\u00e0 h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p cho b\u1ea1n v\u1edbi m\u1ed9t s\u1ef1 gi\u1ea3m gi\u00e1 tr\u00ean t\u1ed5ng chi ph\u00ed. S\u1ebd c\u00f3 nh\u1eefng tr\u1edf ng\u1ea1i khi b\u1ea1n th\u1ef1c hi\u1ec7n nh\u1eefng l\u1eddi ch\u00e0o n\u00e0y.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p>\u0110\u1eebng t\u1eadp trung qu\u00e1 nhi\u1ec1u v\u00e0o gi\u00e1 th\u1ea5p khi ch\u1ecdn nh\u00e0 cung c\u1ea5p. \u0110\u00f4i khi s\u1ef1 linh ho\u1ea1t trong \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n m\u1eb7t c\u1ee7a b\u1ea1n h\u01a1n l\u00e0 vi\u1ec7c m\u1eb7c c\u1ea3 cho m\u1ed9t m\u1ee9c gi\u00e1 h\u1eddi.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"vuot-qua-su-tham-hut\" style=\"text-align:justify\"><span style=\"font-size:18px\"><strong>B\u01b0\u1edbc 4. V\u01b0\u1ee3t qua S\u1ef1 Th\u00e2m h\u1ee5t<\/strong><\/span><\/h3>\n<p style=\"text-align:justify\">S\u1edbm hay mu\u1ed9n, b\u1ea1n s\u1ebd nh\u00ecn th\u1ea5y tr\u01b0\u1edbc ho\u1eb7c t\u00ecm th\u1ea5y ch\u00ednh m\u00ecnh trong m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 l\u00fac \u0111\u00f3 b\u1ea1n thi\u1ebfu ti\u1ec1n m\u1eb7t \u0111\u1ec3 thanh to\u00e1n cho nh\u1eefng ho\u00e1 \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u1ea1n gi\u1ed1ng nh\u01b0 m\u1ed9t ng\u01b0\u1eddi kinh doanh th\u1ea5t b\u1ea1i, b\u1ea1n hay b\u1ea5t c\u1ee9 doanh nh\u00e2n b\u00ecnh th\u01b0\u1eddng n\u00e0o kh\u00e1c c\u0169ng kh\u00f4ng th\u1ec3 d\u1ef1 \u0111o\u00e1n m\u1ed9t c\u00e1ch ho\u00e0n h\u1ea3o v\u1ec1 t\u01b0\u01a1ng lai. V\u00e0 \u0111\u00f3 l\u00e0 \u0111i\u1ec1u b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng nh\u1eefng t\u1eadp qu\u00e1n kinh doanh h\u1eb1ng ng\u00e0y c\u00f3 th\u1ec3 gi\u00fap \u0111\u1ee1 b\u1ea1n qu\u1ea3n l\u00fd s\u1ef1 th\u00e2m h\u1ee5t.<\/p>\n<p style=\"text-align:justify\">Ch\u00eca kho\u00e1 \u0111\u1ec3 qu\u1ea3n l\u00fd s\u1ef1 th\u00e2m h\u1ee5t ti\u1ec1n m\u1eb7t l\u00e0 nh\u1eadn th\u1ee9c v\u1ea5n \u0111\u1ec1 m\u1ed9t c\u00e1ch s\u1edbm v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t c\u00f3 th\u1ec3. Ng\u00e2n h\u00e0ng th\u00ec th\u1eadn tr\u1ecdng v\u1edbi kh\u00e1ch h\u00e0ng vay ti\u1ec1n m\u00e0 mu\u1ed1n ph\u1ea3i c\u00f3 ti\u1ec1n trong ng\u00e0y. H\u1ecd r\u1ea5t mu\u1ed1n gi\u00fap b\u1ea1n vay tr\u01b0\u1edbc khi b\u1ea1n c\u1ea7n n\u00f3, t\u1ed1t h\u01a1n n\u1eefa l\u00e0 tr\u01b0\u1edbc \u0111\u00f3 v\u00e0i th\u00e1ng. Nh\u01b0ng v\u00ec m\u1ed9t l\u00fd do n\u00e0o \u0111\u00f3 m\u00e0 b\u1ea1n thi\u1ebfu c\u1ea9n th\u1eadn th\u00ec b\u1ea1n s\u1ebd b\u1ecb th\u1ea5t b\u1ea1i trong k\u1ebf ho\u1ea1ch c\u1ee7a m\u00ecnh. Ch\u1ee7 ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng quan t\u00e2m t\u1edbi vi\u1ec7c gi\u00fap \u0111\u1ee1 b\u1ea1n.<\/p>\n<p style=\"text-align:justify\">N\u1ebfu gi\u1ea3 \u0111\u1ecbnh t\u1eeb l\u00fac \u0111\u1ea7u r\u1eb1ng, m\u1ed9t ng\u00e0y n\u00e0o \u0111\u00f3 b\u1ea1n s\u1ebd thi\u1ebfu ti\u1ec1n m\u1eb7t, b\u1ea1n c\u00f3 th\u1ec3 s\u1eafp x\u1ebfp m\u1ed9t \u0111\u01b0\u1eddng d\u00e2y t\u00edn d\u1ee5ng t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a b\u1ea1n. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p b\u1ea1n m\u01b0\u1ee3n ti\u1ec1n tr\u00ean m\u1ee9c h\u1ea1n \u0111\u1ecbnh v\u00e0o b\u1ea5t c\u1ee9 l\u00fac n\u00e0o b\u1ea1n c\u1ea7n. B\u1edfi b\u1ea1n s\u1ebd d\u1ec5 d\u00e0ng vay khi b\u1ea1n kh\u00f4ng c\u1ea7n n\u00f3, s\u1eafp x\u1ebfp m\u1ed9t \u0111\u01b0\u1eddng d\u00e2y t\u00edn d\u1ee5ng tr\u01b0\u1edbc khi t\u00fang thi\u1ebfu l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft.<\/p>\n<p style=\"text-align:justify\">N\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng gi\u00fap \u0111\u1ee1 b\u1ea1n, h\u00e3y chuy\u1ec3n sang nh\u00e0 cung c\u1ea5p. \u0110\u00e2y l\u00e0 ng\u01b0\u1eddi quan t\u00e2m t\u1edbi b\u1ea1n h\u01a1n l\u00e0 ng\u00e2n h\u00e0ng, v\u00e0 h\u1ecd c\u00f3 th\u1ec3 bi\u1ebft nhi\u1ec1u h\u01a1n v\u1ec1 c\u00f4ng vi\u1ec7c kinh doanh c\u1ee7a b\u1ea1n. B\u1ea1n c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u kho\u1ea3n m\u1edf r\u1ed9ng t\u1eeb nh\u00e0 cung c\u1ea5p v\u1edbi s\u1ed1 ti\u1ec1n vay kh\u1ed5ng l\u1ed3, chi ph\u00ed th\u1ea5p ch\u1ec9 b\u1eb1ng c\u00e1ch y\u00eau c\u1ea7u. \u0110\u00f3 ch\u1eafc ch\u1eafn l\u00e0 m\u1ed9t \u0111i\u1ec1u \u0111\u1eb7c bi\u1ec7t n\u1ebfu b\u1ea1n t\u1eebng l\u00e0 m\u1ed9t kh\u00e1ch h\u00e0ng t\u1ed1t trong qu\u00e1 kh\u1ee9 v\u00e0 cho h\u1ecd bi\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n.<\/p>\n<p style=\"text-align:justify\">Xem x\u00e9t vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c trung gian. \u0110\u00e2y l\u00e0 doanh nghi\u1ec7p d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f3 th\u1ec3 tr\u1ea3 cho b\u1ea1n h\u00f4m nay cho nh\u1eefng kho\u1ea3n ph\u1ea3i thu m\u00e0 b\u1ea1n kh\u00f4ng th\u1ec3 thu v\u1ec1 \u0111\u01b0\u1ee3c trong m\u1ed9t tu\u1ea7n hay m\u1ed9t th\u00e1ng t\u1edbi. B\u1ea1n s\u1ebd nh\u1eadn v\u1ec1 \u00edt h\u01a1n 15% nh\u1eefng g\u00ec b\u1ea1n s\u1ebd c\u00f3 th\u1ec3 thu b\u1edfi v\u00ec c\u00e1c trung gian n\u00e0y \u0111\u00f2i h\u1ecfi m\u1ed9t m\u1ee9c chi\u1ebft kh\u1ea5u, nh\u01b0ng b\u1ea1n s\u1ebd lo\u1ea1i b\u1ecf \u0111\u01b0\u1ee3c nh\u1eefng r\u1eafc r\u1ed1i trong qu\u00e1 tr\u00ecnh thu h\u1ed3i c\u00f4ng n\u1ee3 v\u00e0 c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i vay m\u01b0\u1ee3n.<\/p>\n<p style=\"text-align:justify\">Y\u00eau c\u1ea7u nh\u1eefng kh\u00e1ch h\u00e0ng t\u1ed1t nh\u1ea5t c\u1ee7a b\u1ea1n \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n. Tr\u00ecnh b\u00e0y v\u1ec1 ho\u00e0n c\u1ea3nh v\u00e0, n\u1ebfu c\u1ea7n thi\u1ebft, \u0111\u01b0a ra m\u1ed9t chi\u1ebft kh\u1ea5u ph\u1ea7n tr\u0103m ho\u1eb7c thanh to\u00e1n tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n. Ngo\u00e0i ra, b\u1ea1n c\u0169ng n\u00ean theo s\u00e1t nh\u1eefng kh\u00e1ch h\u00e0ng kh\u00e1c c\u1ee7a b\u1ea1n \u2013 nh\u1eefng kh\u00e1ch h\u00e0ng \u0111\u00e3 h\u01a1n 90 ng\u00e0y ch\u01b0a thanh to\u00e1n. \u0110\u01b0a ra cho h\u1ecd m\u1ed9t gi\u1ea3m gi\u00e1 b\u1ea5t ng\u1edd n\u1ebfu h\u1ecd chi tr\u1ea3 ngay h\u00f4m nay.<\/p>\n<p style=\"text-align:justify\">B\u1ea1n c\u00f3 th\u1ec3 t\u0103ng l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t b\u1eb1ng c\u00e1ch b\u00e1n ho\u1eb7c cho thu\u00ea l\u1ea1i nh\u1eefng t\u00e0i s\u1ea3n nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, m\u00e1y t\u00ednh, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n tho\u1ea1i v\u00e0 ngay c\u1ea3 nh\u1eefng n\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng. C\u00e1c c\u00f4ng ty cho thu\u00ea (c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n) s\u1ebd s\u1eb5n s\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch. N\u00f3 s\u1ebd kh\u00f4ng r\u1ebb m\u1ea1t, tuy nhi\u00ean, b\u1ea1n c\u00f3 th\u1ec3 m\u1ea5t t\u00e0i s\u1ea3n n\u1ebfu nh\u01b0 b\u1ea1n kh\u00f4ng th\u1ec3 thanh to\u00e1n ti\u1ec1n thu\u00ea.<\/p>\n<p style=\"text-align:justify\">Ch\u1ecdn nh\u1eefng ho\u00e1 \u0111\u01a1n b\u1ea1n s\u1ebd chi tr\u1ea3 m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn. Kh\u00f4ng ch\u1ec9 ph\u1ea3i tr\u1ea3 nh\u1eefng c\u00e1i nh\u1ecf nh\u1ea5t m\u00e0 th\u1ea3 tr\u00f4i nh\u1eefng c\u00e1i c\u00f2n l\u1ea1i. Th\u1ef1c hi\u1ec7n vi\u1ec7c chi tr\u1ea3 cho nh\u1eefng nh\u00e2n vi\u00ean m\u1edbi tr\u01b0\u1edbc nh\u1eefng nh\u00e2n vi\u00ean c\u0169. Tr\u1ea3 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng k\u1ebf ti\u1ebfp. Y\u00eau c\u1ea7u ho\u00e3n l\u1ea1i n\u1ebfu b\u1ea1n c\u00f3 th\u1ec3 b\u1ecf qua m\u1ed9t kho\u1ea3n thanh to\u00e1n ho\u1eb7c th\u1ef1c hi\u1ec7n thanh to\u00e1n m\u1ed9t ph\u1ea7n.<\/p>\n<p style=\"text-align:right\"><strong>(D\u1ecbch t\u1eeb http:\/\/www.entrepreneur.com\/article\/66008)<\/strong><\/p>\n<p style=\"text-align: center;\"><strong><\/strong><\/p>\n<h2 id=\"mot-so-cau-hoi-thuong-gap-ve-quan-ly-dong-tien\"><span style=\"font-size:24px\"><strong>M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1\u00a0qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n<\/strong><\/span><\/h2>\n<ol>\n<li>D\u00f2ng ti\u1ec1n v\u00e0o l\u00e0 g\u00ec?<\/li>\n<li>D\u00f2ng ti\u1ec1n ra l\u00e0 g\u00ec<\/li>\n<li>D\u00f2ng ti\u1ec1n r\u00f2ng l\u00e0 g\u00ec?<\/li>\n<li>D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng l\u00e0 g\u00ec?<\/li>\n<li>D\u00f2ng ti\u1ec1n \u00e2m l\u00e0 g\u00ec?<\/li>\n<li>T\u1ea1i sao vi\u1ec7c d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n l\u00e0 c\u1ea7n thi\u1ebft trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n?<\/li>\n<li>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p?<\/li>\n<li>C\u00e1c c\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n?<\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><span style=\"font-size:18px;\"><strong>D\u00f2ng ti\u1ec1n v\u00e0o l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n v\u00e0o (hay c\u00f2n g\u1ecdi l\u00e0 &#8220;Cash Inflow&#8221;) l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn v\u00e0o t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c ngu\u1ed3n thu kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n v\u00e0o bao g\u1ed3m nh\u1eefng ngu\u1ed3n ti\u1ec1n nh\u01b0 sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify;\"><strong>Doanh thu b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>: Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Thu nh\u1eadp \u0111\u1ea7u t\u01b0<\/strong>: Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i, c\u1ed5 t\u1ee9c ho\u1eb7c thu nh\u1eadp kh\u00e1c t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Cho vay<\/strong>: Ti\u1ec1n thu t\u1eeb vi\u1ec7c cho vay cho c\u00e1c c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u00e1i phi\u1ebfu<\/strong>: Ti\u1ec1n thu t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi ho\u1eb7c tr\u00e1i phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c t\u00edn d\u1ee5ng<\/strong>: Ti\u1ec1n thu t\u1eeb vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c t\u00edn d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Thu nh\u1eadp kh\u00e1c<\/strong>: C\u00e1c kho\u1ea3n thu kh\u00e1c nh\u01b0 thu nh\u1eadp t\u1eeb thu\u00ea t\u00e0i s\u1ea3n, b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m, ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n v\u00e0o l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra thu nh\u1eadp v\u00e0 ti\u1ec1n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size:16px;\"><strong>D\u00f2ng ti\u1ec1n ra l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n ra (hay c\u00f2n g\u1ecdi l\u00e0 &#8220;Cash Outflow&#8221;) l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi ho\u1eb7c t\u1ed5 ch\u1ee9c ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n giao d\u1ecbch kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n ra bao g\u1ed3m c\u00e1c kho\u1ea3n chi tr\u1ea3 nh\u01b0 sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify;\"><strong>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y, bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t, v\u1eadn h\u00e0nh, qu\u1ea3ng c\u00e1o, chi ph\u00ed l\u01b0\u01a1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 chi ph\u00ed v\u0103n ph\u00f2ng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Thanh to\u00e1n n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 vay, tr\u1ea3 l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 mua c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Chi ph\u00ed \u0111\u1ea7u t\u01b0<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edbi, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m ho\u1eb7c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Tr\u1ea3 c\u1ed5 t\u1ee9c<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>Thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/strong>: Ti\u1ec1n chi \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 l\u1ec7 ph\u00ed thu\u1ebf, ph\u00ed b\u1ea3o hi\u1ec3m, ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n ra l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/p>\n<p style=\"text-align: center;\">\n<h3><span style=\"font-size:16px;\"><strong>D\u00f2ng ti\u1ec1n r\u00f2ng l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n r\u00f2ng (hay c\u00f2n g\u1ecdi l\u00e0 &#8220;Net Cash Flow&#8221;) l\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 d\u00f2ng ti\u1ec1n ra c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 con s\u1ed1 th\u1ec3 hi\u1ec7n s\u1ef1 t\u01b0\u01a1ng quan gi\u1eefa ti\u1ec1n thu v\u00e0o v\u00e0 ti\u1ec1n chi ra t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh d\u00f2ng ti\u1ec1n r\u00f2ng<\/strong>: D\u00f2ng ti\u1ec1n r\u00f2ng = D\u00f2ng ti\u1ec1n v\u00e0o &#8211; D\u00f2ng ti\u1ec1n ra<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n r\u00f2ng c\u00f3 th\u1ec3 d\u01b0\u01a1ng ho\u1eb7c \u00e2m:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n r\u00f2ng d\u01b0\u01a1ng<\/strong>: Khi d\u00f2ng ti\u1ec1n v\u00e0o v\u01b0\u1ee3t qua d\u00f2ng ti\u1ec1n ra, t\u1ee9c l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu nhi\u1ec1u h\u01a1n t\u1ed5ng s\u1ed1 ti\u1ec1n chi. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u00edch c\u1ef1c v\u00e0 kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\"><strong>D\u00f2ng ti\u1ec1n r\u00f2ng \u00e2m<\/strong>: Khi d\u00f2ng ti\u1ec1n ra v\u01b0\u1ee3t qua d\u00f2ng ti\u1ec1n v\u00e0o, t\u1ee9c l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n chi nhi\u1ec1u h\u01a1n t\u1ed5ng s\u1ed1 ti\u1ec1n thu. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u1ee3i \u00fd t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng t\u1ed1t v\u00e0 kh\u1ea3 n\u0103ng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c tr\u1ea3 n\u1ee3, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n r\u00f2ng \u0111\u00e1nh gi\u00e1 s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p, gi\u00fap hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n, qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c t\u00e0i ch\u00ednh.<\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-size:16px;\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng l\u00e0 g\u00ec?<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng l\u00e0 t\u00ecnh tr\u1ea1ng khi t\u1ed5ng s\u1ed1 ti\u1ec1n thu (g\u1ed3m doanh thu v\u00e0 c\u00e1c ngu\u1ed3n thu kh\u00e1c) c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng s\u1ed1 ti\u1ec1n chi (g\u1ed3m c\u00e1c lo\u1ea1i chi ph\u00ed, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c). \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn v\u00e0o t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh v\u01b0\u1ee3t qua t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 h\u1ecd chi ti\u00eau trong c\u00f9ng m\u1ed9t kho\u1ea3ng th\u1eddi gian.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u00edch c\u1ef1c, cho th\u1ea5y t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n t\u1ea1i, tr\u1ea3 n\u1ee3 \u0111\u00fang h\u1ea1n, \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00e1t tri\u1ec3n v\u00e0 th\u1eadm ch\u00ed c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng (trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a doanh nghi\u1ec7p).<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 t\u1ed5 ch\u1ee9c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ef1 \u00e1n m\u1edbi ho\u1eb7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi gi\u00fap t\u1ea1o ra s\u1ef1 linh ho\u1ea1t t\u00e0i ch\u00ednh, gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ea1o \u0111\u00e0 cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n trong t\u01b0\u01a1ng lai.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size:16px;\"><strong>D\u00f2ng ti\u1ec1n \u00e2m l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n \u00e2m l\u00e0 t\u00ecnh tr\u1ea1ng khi t\u1ed5ng s\u1ed1 ti\u1ec1n thu (bao g\u1ed3m doanh thu v\u00e0 c\u00e1c ngu\u1ed3n thu kh\u00e1c) c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n th\u1ea5p h\u01a1n t\u1ed5ng s\u1ed1 ti\u1ec1n chi (bao g\u1ed3m c\u00e1c lo\u1ea1i chi ph\u00ed, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c) trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn v\u00e0o t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh th\u1ea5p h\u01a1n so v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 h\u1ecd ph\u1ea3i chi ti\u00eau trong c\u00f9ng m\u1ed9t kho\u1ea3ng th\u1eddi gian.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n \u00e2m th\u01b0\u1eddng ch\u1ec9 ra r\u1eb1ng t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1ea3 n\u1ee3 ho\u1eb7c qu\u1ea3n l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 do nhi\u1ec1u nguy\u00ean nh\u00e2n, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed cao h\u01a1n so v\u1edbi doanh thu, kh\u1ea3 n\u0103ng thu h\u1ed3i ch\u1eadm c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1ed1t.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n \u00e2m c\u00f3 th\u1ec3 \u0111\u01b0a \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng nh\u01b0 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3, \u0111\u1ea7u t\u01b0 ho\u1eb7c duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh. Do \u0111\u00f3, qu\u1ea3n l\u00fd c\u1ea9n th\u1eadn v\u00e0 \u1ee9ng ph\u00f3 k\u1ecbp th\u1eddi v\u1edbi d\u00f2ng ti\u1ec1n \u00e2m l\u00e0 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n trong t\u01b0\u01a1ng lai.<\/p>\n<p style=\"text-align: center;\">\n<h3 id=\"tai-sao-viec-du-bao-dong-tien-la-can-thiet-trong-quan-ly-dong-tien\"><strong><span style=\"font-size:18px\">T\u1ea1i sao vi\u1ec7c d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n l\u00e0 c\u1ea7n thi\u1ebft trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n?<\/span><\/strong><\/h3>\n<p style=\"text-align:justify\">Vi\u1ec7c d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n l\u00e0 c\u1ea7n thi\u1ebft trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00ec n\u00f3 gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch v\u00e0 chu\u1ea9n b\u1ecb cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai. C\u1ee5 th\u1ec3, d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul>\n<li style=\"text-align:justify\">\n<p><strong>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn:<\/strong> D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edbi, mua s\u1eafm thi\u1ebft b\u1ecb m\u1edbi hay tr\u1ea3 n\u1ee3.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh: <\/strong>D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u01b0u l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t c\u1ea7n thi\u1ebft cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n:<\/strong> D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>T\u0103ng t\u00ednh d\u1ef1 b\u00e1o v\u00e0 tin c\u1eady: <\/strong>D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p t\u0103ng t\u00ednh d\u1ef1 b\u00e1o v\u00e0 tin c\u1eady cho c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh trong t\u01b0\u01a1ng lai.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>\u0110i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh:<\/strong> D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai, gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"lam-the-nao-de-toi-uu-hoa-quan-ly-dong-tien-cua-doanh-nghiep\"><strong><span style=\"font-size:18px\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p?<\/span><\/strong><\/h3>\n<p style=\"text-align:justify\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<p><strong>L\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch: <\/strong>T\u1ea1o k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch cho t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb chi ph\u00ed h\u00e0ng ng\u00e0y cho \u0111\u1ebfn \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n. Qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p><strong>Qu\u1ea3n l\u00fd kh\u00e1ch h\u00e0ng:<\/strong> Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd, x\u00e2y d\u1ef1ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n r\u00f5 r\u00e0ng v\u00e0 theo d\u00f5i kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00e1c kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p><strong>T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho:<\/strong> Theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho, t\u00ecm c\u00e1ch gi\u1ea3m thi\u1ec3u c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t b\u1ecb r\u00e0ng bu\u1ed9c trong h\u00e0ng t\u1ed3n kho.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p><strong>T\u1ed1i \u01b0u h\u00f3a chu k\u1ef3 ti\u1ec1n m\u1eb7t:<\/strong> Theo d\u00f5i c\u00e1c chu k\u1ef3 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m quy tr\u00ecnh thanh to\u00e1n v\u00e0 thu ti\u1ec1n, \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chu k\u1ef3 ti\u1ec1n m\u1eb7t.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p><strong>N\u00e2ng cao hi\u1ec7u qu\u1ea3 thu chi: <\/strong>T\u1ed1i \u01b0u h\u00f3a c\u00e1c quy tr\u00ecnh thu chi, bao g\u1ed3m t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n chi ph\u00ed, gi\u1ea3m thi\u1ec3u c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<\/li>\n<li style=\"text-align: justify;\">\n<p><strong>Qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh: <\/strong>\u0110\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh, bao g\u1ed3m r\u1ee7i ro l\u00e3i su\u1ea5t, r\u1ee7i ro ti\u1ec1n t\u1ec7 v\u00e0 r\u1ee7i ro thanh to\u00e1n, \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a ch\u00fang \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align:justify\">T\u1ed5ng h\u1ee3p l\u1ea1i, \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, c\u1ea7n thi\u1ebft ph\u1ea3i \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u00f4ng minh, theo d\u00f5i ch\u1eb7t ch\u1ebd ho\u1ea1t \u0111\u1ed9ng kinh doanh, x\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch chi ti\u1ebft v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: center;\">\n<h3 id=\"cac-cong-cu-va-phuong-phap-nao-duoc-su-dung-de-quan-ly-dong-tien\"><strong><span style=\"font-size:18px\">C\u00e1c c\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n?<\/span><\/strong><\/h3>\n<p style=\"text-align:justify\">\u0110\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3, c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u00fap qu\u1ea3n l\u00fd theo d\u00f5i, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p:<\/p>\n<ul>\n<li style=\"text-align:justify\">\n<p><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/strong> Gi\u00fap qu\u1ea3n l\u00fd theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, bao g\u1ed3m t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/strong> Gi\u00fap ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu, chi v\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 v\u1ec1 d\u00f2ng ti\u1ec1n.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch:<\/strong> T\u1ea1o ra m\u1ed9t k\u1ebf ho\u1ea1ch chi ti\u1ebft cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n:<\/strong> Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u00e0ng t\u1ed3n kho, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i tr\u1ea3: <\/strong>Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 qu\u00e1 h\u1ea1n.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Qu\u1ea3n l\u00fd chi ph\u00ed: <\/strong>Gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh: <\/strong>Ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p><strong>Qu\u1ea3n l\u00fd r\u1ee7i ro:<\/strong> \u0110\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh, bao g\u1ed3m r\u1ee7i ro l\u00e3i su\u1ea5t, r\u1ee7i ro ti\u1ec1n t\u1ec7 v\u00e0 r\u1ee7i ro thanh to\u00e1n, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a ch\u00fang \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m thi\u1ec3u.<\/p>\n<\/li>\n<\/ul>\n<p>D\u00f2ng ti\u1ec1n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p, d\u00f9 l\u1edbn hay nh\u1ecf. Vi\u1ec7c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n, gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh.\u00a0Vi\u1ec7c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh li\u00ean t\u1ee5c, c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean. Doanh nghi\u1ec7p c\u1ea7n d\u00e0nh th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh.<\/p>\n<p style=\"text-align:justify\"><em>&gt;&gt; Tham kh\u1ea3o: <strong>Kh\u00f3a h\u1ecdc \u0111\u1ecdc hi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align:justify\">Ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c xem l\u00e0 t\u1ed1i th\u01b0\u1ee3ng khi n\u00f3i \u0111\u1ebfn vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111ang tr\u00ean \u0111\u00e0 ph\u00e1t tri\u1ec3n. S\u1ef1 ch\u1eadm tr\u1ec5 gi\u1eefa kho\u1ea3ng th\u1eddi gian b\u1ea1n ph\u1ea3i tr\u1ea3 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p v\u00e0 ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean so v\u1edbi kho\u1ea3ng th\u1eddi gian m\u00e0 ngu\u1ed3n ti\u1ec1n b\u1ea1n ph\u1ea3i thu v\u1ec1 t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 c\u1ea3 m\u1ed9t v\u1ea5n \u0111\u1ec1, v\u00e0 gi\u1ea3i ph\u00e1p cho v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n. Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u00f3 ngh\u0129a l\u00e0 tr\u00ec ho\u00e3n vi\u1ec7c chi ti\u00eau ti\u1ec1n m\u1eb7t c\u00e0ng l\u00e2u c\u00e0ng t\u1ed1t trong khi huy \u0111\u1ed9ng b\u1ea5t c\u1ee9 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi kh\u00e1c n\u1ee3 b\u1ea1n, tr\u1ea3 cho b\u1ea1n c\u00e0ng nhanh c\u00e0ng t\u1ed1t.<\/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\/22702"}],"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=22702"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/22702\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=22702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=22702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=22702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}