{"id":28394,"date":"2023-12-07T05:08:34","date_gmt":"2023-12-07T05:08:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-tich-chung-tinh-hinh-loi-nhuan-la-gi-vi-du-phan-tich.html"},"modified":"2023-12-22T21:36:46","modified_gmt":"2023-12-22T14:36:46","slug":"phan-tich-chung-tinh-hinh-loi-nhuan-la-gi-vi-du-phan-tich","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-tich-chung-tinh-hinh-loi-nhuan-la-gi-vi-du-phan-tich.html","title":{"rendered":"Ph\u00e2n t\u00edch chung t\u00ecnh h\u00ecnh l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? V\u00ed d\u1ee5 ph\u00e2n t\u00edch"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: virginia)<\/p>\n<\/div>\n<\/div>\n

Pha\u0302n ti\u0301ch chung ti\u0300nh hi\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n<\/font><\/h2>\n

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

Pha\u0302n ti\u0301ch chung ti\u0300nh hi\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n<\/b> la\u0300 \u0111a\u0301nh gia\u0301 s\u01b0\u0323 bi\u00ea\u0301n \u0111\u1ecd\u0302ng l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a toa\u0300n doanh nghi\u1eb9\u0302p va\u0300 cu\u0309a ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n c\u00e2\u0301u tha\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n nh\u0103\u0300m \u0111a\u0301nh gia\u0301 kha\u0301i qua\u0301t ti\u0300nh hi\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a doanh nghi\u1eb9\u0302p (xu hu\u031b\u01a1\u0301ng chung l\u01a1\u0323i nhu\u1ea1\u0302n ta\u0306ng thi\u0300 t\u00f4\u0301t).<\/p>\n

Chi\u0309 tie\u0302u pha\u0302n ti\u0301ch<\/b><\/p>\n

Pha\u0302n ti\u0301ch chung ti\u0300nh hi\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n s\u01b0\u0309 du\u0323ng chi\u0309 tie\u0302u t\u00f4\u0309ng m\u01b0\u0301c l\u01a1\u0323i nhu\u1ea1\u0302n va\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n c\u00e2\u0301u tha\u0300nh.<\/p>\n

Phu\u031bo\u031bng pha\u0301p pha\u0302n ti\u0301ch:<\/b> S\u01b0\u0309 du\u0323ng phu\u031bo\u031bng pha\u0301p so sa\u0301nh.<\/p>\n

Vi\u0301 du\u0323\u00a0<\/font><\/h3>\n

Ca\u0306n c\u01b0\u0301 va\u0300o ba\u0301o ca\u0301o k\u00ea\u0301t qua\u0309 kinh doanh cu\u0309a m\u1ecd\u0302t doanh nghi\u1eb9\u0302p (\u0111vt: t\u1ec9<\/span> \u0111\u00f4\u0300ng)<\/b><\/p>\n

\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n
\n
\n
\n

Ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n l\u01a1\u0323i nhu\u1ea1\u0302n<\/b><\/p>\n<\/div>\n<\/div>\n<\/td>\n

K\u00ea\u0301 hoa\u0323ch<\/b><\/td>\n\n

Th\u01b0\u0323c t\u00ea\u0301<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

I. L\u01a1\u0323i nhu\u1ea1\u0302n v\u00ea\u0300 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh<\/p>\n<\/td>\n

\u00a0 \u00a0 \u00a0 118<\/span><\/td>\n\n
187<\/div>\n<\/p>\n<\/td>\n<\/tr>\n
\n

1. L\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ba\u0301n ha\u0300ng va\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323<\/p>\n<\/td>\n

87<\/td>\n163<\/p>\n<\/td>\n<\/tr>\n
\n

2. L\u01a1\u0323i nhu\u1ea1\u0302n\u00a0v\u00ea\u0300\u00a0hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh<\/p>\n<\/p>\n<\/td>\n

\n

31<\/p>\n<\/p>\n<\/td>\n

\n

24<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

II. L\u01a1\u0323i nhu\u1ea1\u0302n kha\u0301c<\/p>\n<\/p>\n<\/td>\n

<\/td>\n\n

– 0,2<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

– Thu nh\u1ea1\u0302p kha\u0301c<\/p>\n<\/p>\n<\/td>\n

<\/td>\n\n

0,8<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

– Chi phi\u0301 kha\u0301c<\/p>\n<\/p>\n<\/td>\n

<\/td>\n\n

1,0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00f4\u0309ng c\u1ecd\u0302ng<\/b><\/p>\n<\/p>\n<\/td>\n

\n

118<\/b><\/p>\n<\/p>\n<\/td>\n

\n

186,8<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Ca\u0306n c\u01b0\u0301 s\u00f4\u0301 li\u1eb9\u0302u tr\u00ean ta l\u1ea1\u0302p ba\u0309ng pha\u0302n ti\u0301ch<\/p>\n

Pha\u0302n ti\u0301ch chung ti\u0300nh hi\u0300nh l\u01a1\u0323i nhu\u1ea1\u0302n<\/b><\/p>\n

\n\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n

Ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n l\u01a1\u0323i nhu\u1ea1\u0302n<\/b><\/p>\n<\/div>\n<\/div>\n<\/td>\n

\n
\"page14image4344\"\u00a0\"page14image4664\"<\/b><\/div>\n

KH<\/b><\/p>\n

<\/p>\n

\"page14image5592\"\u00a0\"page14image5752\"<\/b><\/div>\n

<\/b><\/td>\n

TT<\/b>\"page14image6528\"<\/b><\/td>\n\n
Che\u0302nh l\u1eb9\u0302ch<\/b>\"page14image7424\"<\/b><\/div>\n<\/td>\n<\/tr>\n
\n
\"page14image8800\"<\/b><\/div>\n

M\u01b0\u0301c<\/b><\/p>\n<\/td>\n

\n
\"page14image9880\"\u00a0\"page14image10200\"<\/b><\/div>\n

(%)<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

I. L\u01a1\u0323i nhu\u1ea1\u0302n v\u00ea\u0300 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh<\/p>\n<\/td>\n

\"page14image12624\"\u00a0\"page14image12944\"118<\/span><\/td>\n\n
187<\/div>\n<\/p>\n<\/td>\n
\n

69<\/p>\n<\/td>\n

\n
\"page14image15816\"\u00a0\"page14image16136\"58,5<\/div>\n<\/p>\n<\/td>\n<\/tr>\n
\n

1. L\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ba\u0301n ha\u0300ng va\u0300 CCDV<\/p>\n<\/td>\n

\"page14image19000\"\u00a0\"page14image19320\" <\/p>\n

87<\/p>\n

\"page14image20248\"\u00a0\"page14image20568\"<\/div>\n<\/td>\n
\n
\"page14image21040\"<\/div>\n

163<\/p>\n

\"page14image21968\"<\/div>\n<\/td>\n
\n

76<\/p>\n<\/td>\n

\n
\"page14image23200\"\u00a0\"page14image23520\"<\/div>\n

87,4<\/p>\n

\"page14image24448\"\u00a0\"page14image24768\"<\/td>\n<\/tr>\n

\n

2. L\u01a1\u0323i nhu\u1ea1\u0302n\u00a0v\u00ea\u0300 hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh<\/p>\n<\/p>\n<\/td>\n

\n

31<\/p>\n<\/p>\n<\/td>\n

\n

24<\/p>\n<\/p>\n<\/td>\n

\n

-7<\/p>\n<\/p>\n<\/td>\n

\n

– 22,6<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

\n

II. L\u01a1\u0323i nhu\u1ea1\u0302n kha\u0301c<\/p>\n<\/td>\n

\"page14image30384\"\u00a0\"page14image30704\"<\/td>\n\"page14image31480\"– 0,2<\/td>\n<\/td>\n\"page14image32704\"\u00a0\"page14image33024\"<\/td>\n<\/tr>\n
\n

– Thu nh\u1ea1\u0302p kha\u0301c<\/p>\n<\/td>\n

\"page14image34832\"\u00a0\"page14image35152\"<\/td>\n0,8<\/td>\n<\/td>\n\"page14image37112\"\u00a0\"page14image37432\"<\/td>\n<\/tr>\n
\n

– Chi phi\u0301 kha\u0301c<\/p>\n<\/td>\n

\"page14image39240\"\u00a0\"page14image39560\"<\/td>\n\"page14image40336\"1,0<\/td>\n<\/td>\n\"page14image41520\"\u00a0\"page14image41840\"<\/td>\n<\/tr>\n
\n

T\u00f4\u0309ng c\u1ecd\u0302ng<\/b><\/p>\n<\/td>\n

\"page14image44200\"\u00a0
<\/b><\/p>\n
118<\/b><\/div>\n
\"page14image45448\"\u00a0\"page14image45768\"<\/b><\/div>\n<\/td>\n
\n
\"page14image46240\"<\/b><\/div>\n
186,8<\/b><\/div>\n
\"page14image47168\"<\/b><\/div>\n<\/td>\n
\n

68,8<\/b><\/p>\n<\/td>\n

58,3<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Nh\u1eadn x\u00e9t:<\/b><\/p>\n

Nhi\u0300n chung doanh nghi\u1eb9\u0302p \u0111a\u0303 hoa\u0300n tha\u0300nh vu\u031b\u01a1\u0323t m\u01b0\u0301c k\u00ea\u0301 hoa\u0323ch l\u01a1\u0323i nhu\u1ea1\u0302n, cu\u0323 th\u00ea\u0309 l\u01a1\u0323i nhu\u1ea1\u0302n toa\u0300n doanh nghi\u1eb9\u0302p ta\u0306ng 68,8 t\u1ec9<\/span> \u0111\u00f4\u0300ng, t\u1ec9<\/span> l\u1eb9\u0302 ta\u0306ng 58,3%. Nguye\u0302n nha\u0302n a\u0309nh hu\u031b\u01a1\u0309ng \u0111\u00ea\u0301n ti\u0300nh hi\u0300nh na\u0300y la\u0300:<\/p>\n

– Do l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ba\u0301n ha\u0300ng va\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323 ta\u0306ng 76 t\u1ec9<\/span> \u0111\u00f4\u0300ng, t\u1ec9<\/span> l\u1eb9\u0302 ta\u0306ng 87,4 %, \u0111a\u0302y la\u0300 bi\u00ea\u0309u hi\u1eb9\u0302n ti\u0301ch c\u01b0\u0323c.<\/p>\n

– L\u01a1\u0323i nhu\u1ea1\u0302n hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh gia\u0309m 7 t\u1ec9<\/span> \u0111\u00f4\u0300ng, tu\u031bo\u031bng \u01b0\u0301ng t\u1ec9<\/span> l\u1eb9\u0302 gia\u0309m 22,6%, \u0111a\u0302y la\u0300 bi\u00ea\u0309u hi\u1eb9\u0302n kho\u0302ng t\u00f4\u0301t.<\/p>\n

– Do l\u01a1\u0323i nhu\u1ea1\u0302n hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c trong k\u00ec<\/span> gia\u0309m 0,2 t\u1ec9<\/span> \u0111\u00f4\u0300ng, ne\u0302n la\u0300m gia\u0309m l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a doanh nghi\u1eb9\u0302p. Nguye\u0302n nha\u0302n a\u0309nh hu\u031b\u01a1\u0309ng \u0111\u00ea\u0301n ti\u0300nh hi\u0300nh na\u0300y la\u0300 do ca\u0301c khoa\u0309n chi phi\u0301 kha\u0301c pha\u0301t sinh trong k\u00ec<\/span> l\u01a1\u0301n ho\u031bn thu nh\u1ea1\u0302p kha\u0301c pha\u0301t sinh trong k\u00ec<\/span> la\u0300 0,2 t\u1ec9<\/span> \u0111\u00f4\u0300ng.<\/p>\n

L\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a toa\u0300n doanh nghi\u1eb9\u0302p ta\u0306ng chu\u0309 y\u00ea\u0301u la\u0300 do vi\u1eb9\u0302c ta\u0306ng l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ba\u0301n ha\u0300ng va\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323, co\u0300n l\u01a1\u0323i nhu\u1ea1\u0302n hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh va\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c \u0111\u00ea\u0300u co\u0301 xu hu\u031b\u01a1\u0301ng gia\u0309m.\u00a0<\/p>\n

Tuy nhie\u0302n ta kho\u0302ng co\u0301 ta\u0300i li\u1eb9\u0302u chi ti\u00ea\u0301t ne\u0302n kho\u0302ng th\u00ea\u0309 \u0111a\u0301nh gia\u0301 \u0111u\u031b\u01a1\u0323c vi\u1eb9\u0302c l\u01a1\u0323i nhu\u1ea1\u0302n t\u01b0\u0300 hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c gia\u0309m la\u0300 do nha\u0302n t\u00f4\u0301 kha\u0301ch quan hay chu\u0309 quan ne\u0302n chu\u031ba th\u00ea\u0309 k\u00ea\u0301t lu\u1ea1\u0302n v\u00ea\u0300 m\u1ea1\u0306t qua\u0309n l\u00ed<\/span> cu\u0309a doanh nghi\u1eb9\u0302p, nhu\u031bng l\u01a1\u0323i nhu\u1ea1\u0302n cu\u0309a 2 hoa\u0323t \u0111\u1ecd\u0302ng na\u0300y gia\u0309m la\u0300 bi\u00ea\u0309u hi\u1eb9\u0302n kho\u0302ng t\u00f4\u0301t c\u00e2\u0300n ti\u0300m nguye\u0302n nha\u0302n \u0111\u00ea\u0309 co\u0301 bi\u1eb9\u0302n pha\u0301p kh\u0103\u0301c phu\u0323c.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc X\u00e2y d\u1ef1ng Mi\u1ec1n Trung)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e2n t\u00edch chung t\u00ecnh h\u00ecnh l\u1ee3i nhu\u1eadn l\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng l\u1ee3i nhu\u1eadn c\u1ee7a to\u00e0n doanh nghi\u1ec7p v\u00e0 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh l\u1ee3i nhu\u1eadn nh\u1eb1m \u0111\u00e1nh gi\u00e1 kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p (xu h\u01b0\u1edbng chung l\u1ee3i nhu\u1eadn t\u0103ng th\u00ec t\u1ed1t).\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\/28394"}],"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=28394"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28394\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}