{"id":26110,"date":"2023-12-07T02:23:32","date_gmt":"2023-12-07T02:23:32","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-toan-von-luu-dong-working-capital-preservation-la-gi-cac-bien-phap-bao-toan-von-luu-dong.html"},"modified":"2023-12-22T11:27:15","modified_gmt":"2023-12-22T04:27:15","slug":"bao-toan-von-luu-dong-working-capital-preservation-la-gi-cac-bien-phap-bao-toan-von-luu-dong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-toan-von-luu-dong-working-capital-preservation-la-gi-cac-bien-phap-bao-toan-von-luu-dong.html","title":{"rendered":"B\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working Capital Preservation) l\u00e0 g\u00ec? C\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: khoinghiep.org.vn)<\/p>\n<\/div>\n<\/div>\n

B\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working Capital Preservation)<\/font><\/h2>\n

B\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 Working Capital Preservation<\/b>.<\/p>\n

B\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng <\/b>l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1ecf ra ban \u0111\u1ea7u sao cho c\u00f3 l\u1ee3i nhu\u1eadn \u0111\u1ec3 kh\u00f4ng nh\u1eefng c\u00f3 th\u1ec3 ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u00e3 b\u1ecf ra ban \u0111\u1ea7u m\u00e0 c\u00f2n c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u1ea3 l\u00e3i vay v\u1ed1n l\u01b0u \u0111\u1ed9ng (n\u1ebfu l\u00e0 v\u1ed1n vay) hay b\u1ed3i ho\u00e0n l\u1ea1i thi\u1ec7t h\u1ea1i \u1ee9 \u0111\u1ecdng v\u1ed1n l\u01b0u \u0111\u1ed9ng (n\u1ebfu l\u00e0 v\u1ed1n t\u1ef1 c\u00f3), b\u1ed3i ho\u00e0n l\u1ea1i kho\u1ea3n tr\u01b0\u1ee3t gi\u00e1 (n\u1ebfu c\u00f3) c\u0169ng nh\u01b0 b\u1ed3i ho\u00e0n l\u1ea1i chi ph\u00ed b\u1ea3o qu\u1ea3n v\u1eadt t\u01b0 d\u1ef1 tr\u1eef.<\/p>\n

C\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/font><\/h3>\n

C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p ch\u00ednh sau \u0111\u00e2y:<\/p>\n

– Bi\u1ec7n ph\u00e1p bao tr\u00f9m v\u00e0 t\u1ed5ng qu\u00e1t l\u00e0 ph\u1ea3i kinh doanh kh\u00f4ng b\u1ecb thua l\u1ed7 v\u00e0 c\u00f3 l\u00e3i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n t\u1ed1i thi\u1ec3u \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 \u1ee9ng d\u1ee5ng, c\u1ea3i ti\u1ebfn c\u00f4ng ngh\u1ec7 v\u00e0 t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian x\u00e2y d\u1ef1ng, t\u0103ng nhan v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng, gi\u1ea3m ho\u1eb7c kh\u00f4ng c\u1ea7n d\u1ef1 tr\u1eef (v\u00ed d\u1ee5 \u00e1p d\u1ee5ng ti\u1ebfn \u0111\u1ed9 l\u1eafp gh\u00e9p c\u00f4ng tr\u00ecnh theo gi\u1edd)<\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 c\u1ea3i ti\u1ebfn cung c\u1ea5p, d\u1ef1 tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n v\u1eadt t\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c d\u1ef1 tr\u1eef h\u1ee3p l\u00ed, gi\u1ea3m chi ph\u00ed b\u1ea3o qu\u1ea3n v\u1eadt t\u01b0. N\u00f3i ri\u00eang c\u1ea7n s\u1eed d\u1ee5ng bi\u1ec3u \u0111\u1ed3 d\u1ef1 tr\u1eef v\u1eadt t\u01b0 khi thi\u1ebft k\u1ebf t\u1ed5 ch\u1ee9c thi c\u00f4ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c d\u1ef1 tr\u1eef \u0111\u01b0\u1ee3c \u0111\u00fang, x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c d\u1ef1 tr\u1eef, c\u1ed1 g\u1eafng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u00fang th\u1eddi \u0111i\u1ec3m (JTT)\u2026<\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m c\u1ea3i ti\u1ebfn c\u00f4ng vi\u1ec7c ti\u00eau th\u1ee5, b\u00e0n giao v\u00e0 thanh to\u00e1n.<\/p>\n

– Khi l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong ph\u00e9p t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau hi\u1ec7u qu\u1ea3 theo ki\u1ec3u \u0111\u1ed9ng (NPW, IRR,\u2026) c\u1ea7n ch\u00fa \u00fd thu h\u1ed3i l\u1ea1i kho\u1ea3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u1edf cu\u1ed1i \u0111\u1eddi d\u1ef1 \u00e1n. \u0110\u1ed3ng th\u1eddi ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 t\u00ednh to\u00e1n theo qui \u0111\u1ecbnh, m\u00e0 c\u00e1c hi\u1ec7u qu\u1ea3 n\u00e0y l\u00e0 do v\u1ed1n c\u1ed1 \u0111\u1ecbnh v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f9ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sinh ra.<\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p vay v\u1ed1n l\u01b0u \u0111\u1ed9ng h\u1ee3p l\u00ed, tri\u1ec7t \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p t\u00e0i ch\u00ednh thay th\u1ebf.<\/p>\n

– Ph\u1ea3i c\u00f3 c\u00e1c kh\u1ea3n d\u1ef1 ph\u00f2ng do gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, gi\u1ea3m gi\u00e1 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i v\u00e0 ph\u1ea3i t\u00ednh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0y v\u00e0o chi ph\u00ed kinh doanh (qui \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 cho ph\u00e9p).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Qu\u1ea3n l\u00ed nh\u00e0 n\u01b0\u1edbc v\u1ec1 Kinh t\u1ebf v\u00e0 Qu\u1ea3n tr\u1ecb kinh doanh trong X\u00e2y d\u1ef1ng, NXB X\u00e2y d\u1ef1ng)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u1ea3o to\u00e0n v\u1ed1n l\u01b0u \u0111\u1ed9ng (ti\u1ebfng Anh: Working Capital Presevation) l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1ecf ra ban \u0111\u1ea7u sao cho c\u00f3 l\u1ee3i nhu\u1eadn v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ee7 ki\u1ec1u ki\u1ec7n tr\u1ea3 l\u00e3i vay v\u1ed1n, b\u1ed3i ho\u00e0n thi\u1ec7t h\u1ea1i \u1ee9 \u0111\u1ecdng v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n tr\u01b0\u1ee3t gi\u00e1 n\u1ebfu c\u00f3.\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\/26110"}],"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=26110"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26110\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}