{"id":27855,"date":"2023-12-07T04:47:17","date_gmt":"2023-12-07T04:47:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lap-ke-hoach-nguon-von-luu-dong-dinh-muc-la-gi-noi-dung-va-ket-cau.html"},"modified":"2023-12-22T16:57:09","modified_gmt":"2023-12-22T09:57:09","slug":"lap-ke-hoach-nguon-von-luu-dong-dinh-muc-la-gi-noi-dung-va-ket-cau","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lap-ke-hoach-nguon-von-luu-dong-dinh-muc-la-gi-noi-dung-va-ket-cau.html","title":{"rendered":"L\u1eadp k\u1ebf ho\u1ea1ch ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ecbnh m\u1ee9c l\u00e0 g\u00ec? N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: consciouscompanymedia)<\/p>\n<\/figcaption><\/figure>\n

L\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c\u00a0<\/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

L\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c<\/b> la\u0300 xa\u0301c \u0111i\u0323nh v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c va\u0300 kha\u0309 na\u0306ng \u0111a\u0309m ba\u0309o \u0111\u00ea\u0309 \u0111a\u0301p \u01b0\u0301ng v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng trong doanh nghi\u1eb9\u0302p.<\/p>\n

L\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 t\u00f4\u0309 ch\u01b0\u0301c qua\u0309n l\u00ed<\/span> va\u0300 co\u0301 bi\u1eb9\u0302n pha\u0301p s\u01b0\u0309 du\u0323ng v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng m\u1ecd\u0302t ca\u0301ch h\u01a1\u0323p l\u00ed<\/span> nh\u00e2\u0301t.<\/p>\n

N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u<\/font><\/h3>\n

N\u1ecd\u0302i dung va\u0300 k\u00ea\u0301t c\u00e2\u0301u cu\u0309a k\u00ea\u0301 hoa\u0323ch ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng g\u00f4\u0300m:<\/p>\n

– Ph\u00e2\u0300n 1: \u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng<\/b><\/p>\n

Ph\u00e2\u0300n na\u0300y pha\u0309n a\u0301nh t\u01b0\u0300ng khoa\u0309n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c va\u0300 ti\u0300nh hi\u0300nh lua\u0302n chuy\u00ea\u0309n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng na\u0306m k\u00ea\u0301 hoa\u0323ch, na\u0306m ba\u0301o ca\u0301o.<\/p>\n

+ Ca\u0306n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 xa\u0301c \u0111i\u0323nh v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c cho t\u01b0\u0300ng kha\u0302u.<\/p>\n

+ Ngoa\u0300i ra co\u0300n ti\u0301nh t\u00f4\u0309ng m\u01b0\u0301c lua\u0302n chuy\u00ea\u0309n, k\u00ec<\/span> lua\u0302n chuy\u00ea\u0309n bi\u0300nh qua\u0302n, s\u00f4\u0301 l\u00e2\u0300n lua\u0302n chuy\u00ea\u0309n trong na\u0306m k\u00ea\u0301 hoa\u0323ch, na\u0306m ba\u0301o ca\u0301o.<\/p>\n

– Ph\u00e2\u0300n 2:<\/b> Ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111i\u0323nh m\u01b0\u0301c<\/b><\/p>\n

Ph\u00e2\u0300n na\u0300y so sa\u0301nh gi\u01b0\u0303a nhu c\u00e2\u0300u v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111a\u0303 xa\u0301c \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c \u01a1\u0309 ph\u00e2\u0300n I v\u01a1\u0301i kha\u0309 na\u0306ng ngu\u00f4\u0300n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng \u0111a\u0303 \u0111u\u031b\u01a1\u0323c k\u00ea\u0301 hoa\u0323ch hoa\u0301 co\u0301 ti\u0301nh ch\u00e2\u0301t b\u00ea\u0300n v\u01b0\u0303ng va\u0300 thu\u1ecd\u0302c quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a doanh nghi\u1eb9\u0302p \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh s\u00f4\u0301 v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng thi\u00ea\u0301u, th\u01b0\u0300a t\u01b0\u0300 \u0111o\u0301 ma\u0300 co\u0301 \u0111i\u0323nh hu\u031b\u01a1\u0301ng gia\u0309i quy\u00ea\u0301t.<\/p>\n

+ N\u00ea\u0301u th\u01b0\u0300a v\u00f4\u0301n: <\/b>Doanh nghi\u1eb9\u0302p xem xe\u0301t kha\u0309 na\u0306ng \u0111\u00ea\u0309 m\u01a1\u0309 r\u1ecd\u0302ng kinh doanh ho\u1ea1\u0306c \u0111\u00e2\u0300u tu\u031b mua c\u00f4\u0309 phi\u00ea\u0301u, tra\u0301i phi\u00ea\u0301u nh\u0103\u0300m ki\u00ea\u0301m l\u01a1\u0300i.<\/p>\n

+ N\u00ea\u0301u thi\u00ea\u0301u v\u00f4\u0301n:<\/b><\/p>\n

Huy \u0111\u1ecd\u0302ng v\u00f4\u0301n t\u01b0\u0300 n\u1ecd\u0302i b\u1ecd\u0302 doanh nghi\u1eb9\u0302p (t\u01b0\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n b\u00f4\u0309 sung, t\u01b0\u0300 qu\u0129 \u0111\u00e2\u0300u tu\u031b pha\u0301t tri\u00ea\u0309n, t\u01b0\u0300 ca\u0301c khoa\u0309n n\u01a1\u0323 h\u01a1\u0323p pha\u0301p…).<\/p>\n

Huy \u0111\u1ecd\u0302ng v\u00f4\u0301n t\u01b0\u0300 be\u0302n ngoa\u0300i qua hi\u0300nh th\u01b0\u0301c lie\u0302n doanh lie\u0302n k\u00ea\u0301t, pha\u0301t ha\u0300nh c\u00f4\u0309 phi\u00ea\u0301u va\u0300 tra\u0301i phi\u00ea\u0301u, vay trong va\u0300 ngoa\u0300i nu\u031b\u01a1\u0301c…<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/p>\n

– V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b>\u00a0l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh n\u00ean c\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– V\u1ed1n l\u01b0u \u0111\u1ed9ng thu\u1ea7n\u00a0<\/b>hay\u00a0v\u1ed1n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean<\/b>\u00a0l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng trong doanh nghi\u1ec7p, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc X\u00e2y d\u1ef1ng mi\u1ec1n Trung. Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB T\u00e0i ch\u00ednh. Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u1eadp k\u1ebf ho\u1ea1ch ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ecbnh m\u1ee9c l\u00e0 x\u00e1c \u0111\u1ecbnh v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ecbnh m\u1ee9c v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ea3m b\u1ea3o \u0111\u1ec3 \u0111\u00e1p \u1ee9ng v\u1ed1n l\u01b0u \u0111\u1ed9ng trong 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":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27855"}],"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=27855"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27855\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}