{"id":25280,"date":"2023-12-07T00:19:11","date_gmt":"2023-12-07T00:19:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/luan-chuyen-von-luu-dong-working-capital-turnover-la-gi-cac-giai-doan-luan-chuyen-von-luu-dong.html"},"modified":"2023-12-22T10:16:57","modified_gmt":"2023-12-22T03:16:57","slug":"luan-chuyen-von-luu-dong-working-capital-turnover-la-gi-cac-giai-doan-luan-chuyen-von-luu-dong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/luan-chuyen-von-luu-dong-working-capital-turnover-la-gi-cac-giai-doan-luan-chuyen-von-luu-dong.html","title":{"rendered":"Lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working Capital Turnover) l\u00e0 g\u00ec? C\u00e1c giai \u0111o\u1ea1n lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: premiervenue.com)<\/p>\n<\/div>\n<\/div>\n

Lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working Capital Turnover)<\/font><\/h2>\n

Lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 Working Capital Turnover<\/b>.<\/p>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng lu\u00f4n lu\u00f4n v\u1eadn \u0111\u1ed9ng trong s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 t\u00ednh ch\u1ea5t chu k\u00ec, tu\u1ea7n ho\u00e0n, do v\u1eady ng\u01b0\u1eddi ta quan ni\u1ec7m:<\/p>\n

Lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b> l\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a v\u1ed1n c\u00f3 t\u00ednh ch\u1ea5t chu k\u00ec, tu\u1ea7n ho\u00e0n trong s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

C\u00e1c giai \u0111o\u1ea1n lu\u00e2n chuy\u1ec3n c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/font><\/h3>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb tr\u1ea1ng th\u00e1i ti\u1ec1n t\u1ec7 chuy\u1ec3n qua tr\u1ea1ng th\u00e1i v\u1eadt ch\u1ea5t sau \u0111\u00f3 tr\u1edf l\u1ea1i tr\u1ea1ng th\u00e1i ti\u1ec1n t\u1ec7 ban \u0111\u1ea7u theo c\u00f4ng th\u1ee9c sau:<\/p>\n

T \u2013 \u0110 \u2013 SX \u2013 TP \u2013 T<\/p>\n

Trong \u0111\u00f3:<\/p>\n

– T: ti\u1ec1n;<\/p>\n

– \u0110: \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng;<\/p>\n

– SX: s\u1ea3n xu\u1ea5t;<\/p>\n

– TP: th\u00e0nh ph\u1ea9m.<\/p>\n

M\u1ed9t v\u00f2ng lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng theo c\u00f4ng th\u1ee9c tr\u00ean chia th\u00e0nh 3 giai \u0111o\u1ea1n:<\/p>\n

Giai \u0111o\u1ea1n d\u1ef1 tr\u1eef cho s\u1ea3n xu\u1ea5t (T \u2013 D)<\/b><\/p>\n

Lu\u00e2n chuy\u1ec3n v\u1ed1n \u1edf giai \u0111o\u1ea1n n\u00e0y ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o c\u00f4ng t\u00e1c cung \u1ee9ng v\u1eadt t\u01b0 c\u1ee7a doanh nghi\u1ec7p nh\u01b0: <\/p>\n

– C\u1ef1 li v\u1eadn chuy\u1ec3n t\u1eeb n\u01a1i mua \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p.<\/p>\n

– Lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n v\u00e0 h\u00ecnh th\u1ee9c cung \u1ee9ng.<\/p>\n

– Gi\u00e1 c\u1ea3 v\u1eadt t\u01b0, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n\u2026<\/p>\n

Giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t (\u0110 \u2013 SX \u2013 TP)<\/b><\/p>\n

V\u1ed1n l\u01b0u \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n nhanh hay ch\u1eadm \u1edf giai \u0111o\u1ea1n n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o:<\/p>\n

– M\u1ee9c \u00e1p d\u1ee5ng c\u01a1 gi\u1edbi h\u00f3a, t\u1ef1 \u0111\u1ed9ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t.<\/p>\n

– L\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 tr\u00ecnh \u0111\u1ed9 tay ngh\u1ec1 c\u1ee7a c\u00f4ng nh\u00e2n.<\/p>\n

– N\u0103ng l\u1ef1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t v\u00e0 t\u1ed5 ch\u1ee9c lao \u0111\u1ed9ng, qu\u1ea3n l\u00ed.<\/p>\n

Giai \u0111o\u1ea1n ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m (l\u01b0u th\u00f4ng); (TP \u2013 T)<\/b><\/p>\n

S\u1ef1 lu\u00e2n chuy\u1ec3n v\u1ed1n \u1edf giai \u0111o\u1ea1n n\u00e0y nhanh hay ch\u1eadm ph\u1ee5 thu\u1ed9c v\u00e0o:<\/p>\n

– C\u00f4ng t\u00e1c theo d\u00f5i, ki\u1ec3m tra, th\u1ed1ng k\u00ea v\u1ec1 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh v\u00e0 nh\u1eadp kho.<\/p>\n

– S\u1ef1 v\u1eadn h\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi ti\u00eau th\u1ee5 t\u1ed1t hay x\u1ea5u.<\/p>\n

– Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c ti\u00eau th\u1ee5, b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n b\u00e1n h\u00e0ng.<\/p>\n

– Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c v\u1eadn t\u1ea3i ti\u00eau th\u1ee5.<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n nhanh hay ch\u1eadm\u2026<\/p>\n

\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng <\/font><\/h3>\n

Hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng v\u1ed1n th\u1ec3 hi\u1ec7n qua t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng nhanh hay ch\u1eadm, t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n th\u1ec3 hi\u1ec7n qua c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n

S\u1ed1 v\u00f2ng lu\u00e2n chuy\u1ec3n v\u1ed1n trong k\u00ec (n)<\/b><\/p>\n

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Trong \u0111\u00f3:<\/p>\n

– D: doanh thu trong k\u00ec \u0111ang x\u00e9t (doanh thu b\u00e1n h\u00e0ng);<\/p>\n

– V: l\u01b0\u1ee3ng v\u1ed1n l\u01b0u \u0111\u1ed9ng s\u1eed d\u1ee5ng t\u00ednh trung b\u00ecnh trong k\u00ec.<\/p>\n

S\u1ed1 v\u00f2ng lu\u00e2n chuy\u1ec3n v\u1ed1n ch\u1ec9 r\u00f5 trong m\u1ed9t k\u00ec \u0111ang x\u00e9t n\u00e0o \u0111\u00f3 th\u00ec v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p quay v\u00f2ng \u0111\u01b0\u1ee3c bao nhi\u00eau l\u1ea7n.<\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn th\u00ec hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u00e0ng cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

\u0110\u1ed9 d\u00e0i m\u1ed9t v\u00f2ng lu\u00e2n chuy\u1ec3n v\u1ed1n (t)<\/b><\/p>\n

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Trong \u0111\u00f3:<\/p>\n

– T: th\u1eddi gian trong k\u00ec \u0111ang x\u00e9t t\u00ednh b\u1eb1ng ng\u00e0y.<\/p>\n

K\u00ec l\u00e0 n\u0103m th\u00ec T = 360 ng\u00e0y; k\u00ec l\u00e0 qu\u00ed th\u00ec T = 90 ng\u00e0y; k\u00ec l\u00e0 th\u00e1ng th\u00ec T = 30 ng\u00e0y.<\/p>\n

– n: s\u1ed1 v\u00f2ng quay v\u1ed1n trong k\u00ec.<\/p>\n

Ch\u1ec9 ti\u00eau \u0111\u1ed9 d\u00e0i m\u1ed9t v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng ch\u1ec9 r\u00f5 trung b\u00ecnh m\u1ed9t v\u00f2ng quay c\u1ee7a v\u1ed1n h\u1ebft bao nhi\u00eau ng\u00e0y.<\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng nh\u1ecf th\u00ec v\u1ed1n l\u01b0u \u0111\u1ed9ng quay v\u00f2ng nhanh, hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n c\u00e0ng cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00ed s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, NXB \u0110\u1ea1i h\u1ecdc X\u00e2y d\u1ef1ng)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng (ti\u1ebfng Anh: Working Capital Turnover) l\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a v\u1ed1n c\u00f3 t\u00ednh ch\u1ea5t chu k\u00ec, tu\u1ea7n ho\u00e0n trong s\u1ea3n xu\u1ea5t kinh doanh.\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\/25280"}],"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=25280"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25280\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}