{"id":24412,"date":"2023-12-06T12:12:24","date_gmt":"2023-12-06T12:12:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-luu-dong-cua-doanh-nghiep-du-lich-khach-san-la-gi-thanh-phan-cau-thanh.html"},"modified":"2023-12-22T09:45:01","modified_gmt":"2023-12-22T02:45:01","slug":"von-luu-dong-cua-doanh-nghiep-du-lich-khach-san-la-gi-thanh-phan-cau-thanh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-luu-dong-cua-doanh-nghiep-du-lich-khach-san-la-gi-thanh-phan-cau-thanh.html","title":{"rendered":"V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p du l\u1ecbch \u2013 kh\u00e1ch s\u1ea1n l\u00e0 g\u00ec? Th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: miprimercontador)<\/p>\n<\/figcaption><\/figure>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p du l\u1ecbch \u2013 kh\u00e1ch s\u1ea1n<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Working Capital.<\/b><\/p>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p du l\u1ecbch \u2013 kh\u00e1ch s\u1ea1n<\/b> l\u00e0 gi\u00e1 tr\u1ecb (ti\u1ec1n t\u1ec7) \u1ee9ng tr\u01b0\u1edbc v\u1ec1 t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p.<\/p>\n

Th\u1eddi gian tu\u1ea7n ho\u00e0n c\u1ee7a v\u1ed1n lao \u0111\u1ed9ng<\/span> nhanh h\u01a1n so v\u1edbi v\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/span>. C\u00f3 lo\u1ea1i k\u1ebft th\u00fac m\u1ed9t chu k\u00ec s\u1ea3n xu\u1ea5t kinh doanh<\/span> th\u00ec v\u1ed1n lao \u0111\u1ed9ng<\/span> th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 1 v\u00f2ng tu\u1ea7n ho\u00e0n nh\u01b0 v\u1ed1n nguy\u00ean li\u1ec7u h\u00e0ng ho\u00e1.<\/p>\n

C\u1ea5u th\u00e0nh v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/font><\/h3>\n

To\u00e0n b\u1ed9 v\u1ed1n l\u01b0u \u0111\u1ed9ng trong doanh nghi\u1ec7p du l\u1ecbch \u2013 kh\u00e1ch s\u1ea1n \u0111\u01b0\u1ee3c chia l\u00e0m 2 b\u1ed9 ph\u1eadn l\u00e0: v\u1ed1n lao \u0111\u1ed9ng<\/span> \u0111\u1ecbnh m\u1ee9c v\u00e0 v\u1ed1n lao \u0111\u1ed9ng<\/span> kh\u00f4ng \u0111\u1ecbnh m\u1ee9c.<\/p>\n

V\u1ed1n lao \u0111\u1ed9ng<\/span> \u0111\u1ecbnh m\u1ee9c<\/b><\/p>\n

V\u1ed1n lao \u0111\u1ed9ng\u00a0\u0111\u1ecbnh m\u1ee9c l\u00e0 s\u1ed1 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ea7n thi\u1ebft, th\u01b0\u1eddng xuy\u00ean \u0111\u1ea3m b\u1ea3o cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c.<\/p>\n

S\u1ed1 v\u1ed1n n\u00e0y th\u01b0\u1eddng chi\u1ebfm t\u1ec9 tr\u1ecdng l\u1edbn trong to\u00e0n b\u1ed9 v\u1ed1n lao \u0111\u1ed9ng<\/span> c\u1ee7a doanh nghi\u1ec7p, n\u00f3 bao g\u1ed3m: V\u1ed1n nguy\u00ean li\u1ec7u h\u00e0ng ho\u00e1 v\u00e0 phi h\u00e0ng ho\u00e1.<\/p>\n

– V\u1ed1n nguy\u00ean li\u1ec7u h\u00e0ng ho\u00e1:<\/b>\u00a0l\u00e0 nh\u1eefng nguy\u00ean li\u1ec7u h\u00e0ng ho\u00e1 n\u1eb1m trong kh\u00e2u d\u1ef1 tr\u00f9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh du l\u1ecbch kh\u00e1ch s\u1ea1n, v\u1ed1n h\u00e0ng ho\u00e1 ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng: R\u01b0\u1ee3u, bia, ch\u00e8, thu\u1ed1c l\u00e1, b\u00e1nh k\u1eb9o\u2026 C\u00f2n v\u1ed1n nguy\u00ean li\u1ec7u th\u01b0\u1eddng nh\u1ecf v\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 nguy\u00ean li\u1ec7u t\u01b0\u01a1i s\u1ed1ng, th\u1eddi gian d\u1ef1 tr\u1eef ng\u1eafn.<\/p>\n

– V\u1ed1n kh\u00f4ng ph\u1ea3i h\u00e0ng ho\u00e1 (v\u1ed1n phi h\u00e0ng ho\u00e1): <\/b>l\u00e0 s\u1ed1 v\u1ed1n c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u00f3 bao g\u1ed3m:<\/p>\n

+ V\u1ed1n b\u1eb1ng ti\u1ec1n:<\/b> l\u00e0 s\u1ed1 v\u1ed1n t\u1ea1m th\u1eddi lu\u00e2n chuy\u1ec3n d\u01b0\u1edbi h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7 nh\u01b0: Ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n \u0111ang chuy\u1ec3n, ti\u1ec1n m\u1eb7t t\u1ed3n qu\u0129, n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng hay thanh to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n

+ V\u1ed1n c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng nh\u1ecf: <\/b>l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n, nh\u1eefng c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p, th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn, ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

+ V\u1ed1n bao b\u00ec v\u1eadt \u0111\u00f3ng g\u00f3i:<\/b> l\u00e0 s\u1ed1 v\u1ed1n c\u1ea7n thi\u1ebft \u0111\u1ec3 d\u1ef1 tr\u1eef bao b\u00ec, vi\u1ec7c \u0111\u00f3ng g\u00f3i ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn chuy\u1ec3n v\u00e0 b\u00e1n h\u00e0ng. Lo\u1ea1i v\u1ed1n n\u00e0y trong kinh doanh du l\u1ecbch kh\u00e1ch s\u1ea1n th\u01b0\u1eddng chi\u1ebfm t\u1ec9 tr\u1ecdng nh\u1ecf.<\/p>\n

+ V\u1ed1n ph\u00ed \u0111\u1ee3i ph\u00e2n b\u1ed5: <\/b>L\u00e0 v\u1ed1n d\u00f9ng cho c\u00e1c kho\u1ea3n \u0111\u00e3 chi nh\u01b0ng ch\u01b0a th\u1ec3 ph\u00e2n b\u1ed5 ngay m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed m\u00e0 ch\u1edd \u0111\u1ec3 ph\u00e2n b\u1ed5 d\u1ea7n cho c\u00e1c k\u00ec sau.<\/p>\n

+ V\u1ed1n ph\u1ee5 t\u00f9ng thay th\u1ebf: <\/b>l\u00e0 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc v\u1ec1 linh ki\u1ec7n, trang thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf cho m\u00e1y m\u00f3c d\u00f9ng trong s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

V\u1ed1n lao \u0111\u1ed9ng\u00a0kh\u00f4ng \u0111\u1ecbnh m\u1ee9c<\/b><\/p>\n

V\u1ed1n lao \u0111\u1ed9ng<\/span> kh\u00f4ng \u0111\u1ecbnh m\u1ee9c bao g\u1ed3m c\u00e1c kho\u1ea3n b\u1eb1ng ti\u1ec1n kh\u00e1c (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ti\u1ec1n giao cho c\u00e1n b\u1ed9 mua h\u00e0ng\u2026). \u0110\u00f3 l\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n ph\u00e1t sinh trong kinh doanh nh\u01b0ng bi\u1ebfn \u0111\u1ed9ng l\u00ean xu\u1ed1ng th\u1ea5t th\u01b0\u1eddng kh\u00f4ng th\u1ec3 \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c.<\/p>\n

Do \u0111\u00f3 \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi qu\u1ea3n l\u00ed v\u1ed1n ph\u1ea3i h\u1ea1n ch\u1ebf t\u1edbi m\u1ee9c th\u1ea5p nh\u1ea5t c\u00e1c kho\u1ea3n v\u1ed1n n\u00e0y, tr\u00e1nh s\u1ef1 \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c lo\u1ea1i v\u1ed1n kh\u00e1c trong \u0111\u1ecbnh m\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u1ed1c \u0111\u1ed9 chu chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/font><\/h3>\n

T\u1ed1c \u0111\u1ed9 chu chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 ch\u1ec9 ti\u00eau ch\u1ea5t l\u01b0\u1ee3ng quan tr\u1ecdng trong c\u00e1c doanh nghi\u1ec7p kinh doanh du l\u1ecbch kh\u00e1ch s\u1ea1n, n\u00f3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh qu\u1ea3n l\u00ed v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n lao \u0111\u1ed9ng<\/span> c\u00f3 h\u1ee3p l\u00ed hay kh\u00f4ng.<\/p>\n

T\u1ed1c \u0111\u1ed9 chu chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 th\u1eddi gian trung b\u00ecnh c\u1ea7n thi\u1ebft \u0111\u1ec3 v\u1ed1n lao \u0111\u1ed9ng<\/span> chu chuy\u1ec3n \u0111\u01b0\u1ee3c m\u1ed9t v\u00f2ng, ho\u1eb7c s\u1ed1 v\u00f2ng m\u00e0 v\u1ed1n lao \u0111\u1ed9ng<\/span> chu chuy\u1ec3n \u0111\u01b0\u1ee3c trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Kinh t\u1ebf Du l\u1ecbch Kh\u00e1ch s\u1ea1n, \u0110\u1ecbnh Th\u1ecb Th\u01b0, NXB H\u00e0 N\u1ed9i, 2005)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p du l\u1ecbch \u2013 kh\u00e1ch s\u1ea1n l\u00e0 gi\u00e1 tr\u1ecb (ti\u1ec1n t\u1ec7) \u1ee9ng tr\u01b0\u1edbc v\u1ec1 t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/24412"}],"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=24412"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/24412\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=24412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=24412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=24412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}