{"id":27857,"date":"2023-12-07T04:47:23","date_gmt":"2023-12-07T04:47:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dinh-muc-von-luu-dong-la-gi-y-nghia-va-nguyen-tac-xac-dinh.html"},"modified":"2023-12-22T16:56:36","modified_gmt":"2023-12-22T09:56:36","slug":"dinh-muc-von-luu-dong-la-gi-y-nghia-va-nguyen-tac-xac-dinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dinh-muc-von-luu-dong-la-gi-y-nghia-va-nguyen-tac-xac-dinh.html","title":{"rendered":"\u0110\u1ecbnh m\u1ee9c v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec? \u00dd ngh\u0129a v\u00e0 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: divestopedia)<\/p>\n<\/figcaption><\/figure>\n

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng<\/font><\/h2>\n

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

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng <\/b>t\u1ea1m d\u1ecbch trong ti\u1ebfng Anh l\u00e0 Working capital norms.<\/b><\/p>\n

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng <\/b>la\u0300 xa\u0301c \u0111i\u0323nh s\u00f4\u0301 v\u00f4\u0301n chi\u00ea\u0301m du\u0300ng c\u00e2\u0300n thi\u00ea\u0301t, t\u00f4\u0301i thi\u00ea\u0309u tre\u0302n ca\u0301c giai \u0111oa\u0323n lua\u0302n chuy\u00ea\u0309n v\u00f4\u0301n nh\u0103\u0300m \u0111a\u0309m ba\u0309o cho qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t kinh doanh \u0111u\u031b\u01a1\u0323c ti\u00ea\u0301n ha\u0300nh bi\u0300nh thu\u031b\u01a1\u0300ng lie\u0302n tu\u0323c.<\/p>\n

\u00dd ngh\u0129a\u00a0<\/font><\/h3>\n

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng h\u01a1\u0323p l\u00ed<\/span> la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 doanh nghi\u1eb9\u0302p s\u01b0\u0309 du\u0323ng v\u00f4\u0301n h\u01a1\u0323p l\u00ed, ti\u00ea\u0301t ki\u1eb9\u0302m.<\/p>\n

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng la\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 \u0111a\u0301nh gia\u0301 k\u00ea\u0301t qua\u0309 co\u0302ng ta\u0301c qua\u0309n l\u00ed\u00a0<\/span>v\u00f4\u0301n cu\u0309a doanh nghi\u1eb9\u0302p, nh\u0103\u0300m cu\u0309ng c\u00f4\u0301 ch\u00ea\u0301 \u0111\u1ecd\u0302 ha\u0323ch toa\u0301n kinh t\u00ea\u0301.<\/p>\n

\u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n la\u0300 ca\u0306n c\u01b0\u0301 xa\u0301c \u0111i\u0323nh m\u00f4\u0301i quan h\u1eb9\u0302 thanh toa\u0301n gi\u01b0\u0303a doanh nghi\u1eb9\u0302p v\u01a1\u0301i doanh nghi\u1eb9\u0302p kha\u0301c va\u0300 v\u01a1\u0301i nga\u0302n ha\u0300ng.<\/p>\n

Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh<\/font><\/h3>\n

Nguye\u0302n t\u0103\u0301c xa\u0301c \u0111i\u0323nh \u0111i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng:<\/p>\n

– Pha\u0309i \u0111a\u0309m ba\u0309o v\u00f4\u0301n cho sa\u0309n xu\u00e2\u0301t kinh doanh m\u1ecd\u0302t ca\u0301ch h\u01a1\u0323p l\u00ed<\/span> tra\u0301nh ti\u0300nh tra\u0323ng \u01b0\u0301 \u0111o\u0323ng v\u00f4\u0301n ho\u1ea1\u0306c thi\u00ea\u0301u v\u00f4\u0301n ga\u0302y a\u0309nh hu\u031b\u01a1\u0309ng \u0111\u00ea\u0301n sa\u0309n xu\u00e2\u0301t kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

– \u0110i\u0323nh m\u01b0\u0301c v\u00f4\u0301n pha\u0309i qua\u0301n tri\u1eb9\u0302t nguye\u0302n t\u0103\u0301c ti\u00ea\u0301t ki\u1eb9\u0302m.<\/p>\n

– \u0110a\u0309m ba\u0309o ca\u0302n \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n k\u00ea\u0301 hoa\u0323ch trong doanh nghi\u1eb9\u0302p (vi\u0300 v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng la\u0300 m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n c\u00e2\u0301u tha\u0300nh ngu\u00f4\u0300n ta\u0300i chi\u0301nh cu\u0309a doanh nghi\u1eb9\u0302p).<\/p>\n

Phu\u031bo\u031bng pha\u0301p xa\u0301c \u0111i\u0323nh \u0111i\u0323nh m\u01b0\u0301c v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng<\/font><\/h3>\n

– Phu\u031bo\u031bng pha\u0301p tr\u01b0\u0323c ti\u00ea\u0301p<\/b><\/p>\n

– Phu\u031bo\u031bng pha\u0301p gia\u0301n ti\u00ea\u0301p<\/b><\/p>\n

Phu\u031bo\u031bng pha\u0301p gi\u00e1n ti\u1ebfp ca\u0306n c\u01b0\u0301 va\u0300o s\u00f4\u0301 du\u031b bi\u0300nh qua\u0302n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng va\u0300 doanh thu tie\u0302u thu\u0323 k\u00ec ba\u0301o ca\u0301o, \u0111\u00f4\u0300ng th\u01a1\u0300i xem xe\u0301t ti\u0300nh hi\u0300nh thay \u0111\u00f4\u0309i quy mo\u0302 sa\u0309n xu\u00e2\u0301t kinh doanh na\u0306m k\u00ea\u0301 hoa\u0323ch \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh nhu c\u00e2\u0300u v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng cho t\u01b0\u0300ng kha\u0302u d\u01b0\u0323 tr\u01b0\u0303 – sa\u0309n xu\u00e2\u0301t – lu\u031bu tho\u0302ng na\u0306m k\u00ea\u0301 hoa\u0323ch.<\/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

– K\u00ea\u0301t c\u00e2\u0301u v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng<\/b>\u00a0la\u0300\u00a0t\u1ec9\u00a0tr\u1ecdng gi\u01b0\u0303a t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng tre\u0302n t\u00f4\u0309ng s\u00f4\u0301 v\u00f4\u0301n lu\u031bu \u0111\u1ecd\u0302ng c\u1ee7a doanh nghi\u1ec7p.<\/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 \u0110\u1ecbnh m\u1ee9c v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 v\u1ed1n chi\u1ebfm d\u00f9ng c\u1ea7n thi\u1ebft, t\u1ed1i thi\u1ec3u tr\u00ean c\u00e1c giai \u0111o\u1ea1n lu\u00e2n chuy\u1ec3n v\u1ed1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh b\u00ecnh th\u01b0\u1eddng li\u00ean t\u1ee5c.\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\/27857"}],"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=27857"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27857\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}