{"id":28834,"date":"2023-12-07T05:24:19","date_gmt":"2023-12-07T05:24:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-ngan-han-short-term-capital-la-gi-chu-trinh-luan-chuyen-von-ngan-han.html"},"modified":"2023-12-23T06:06:45","modified_gmt":"2023-12-22T23:06:45","slug":"von-ngan-han-short-term-capital-la-gi-chu-trinh-luan-chuyen-von-ngan-han","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-ngan-han-short-term-capital-la-gi-chu-trinh-luan-chuyen-von-ngan-han.html","title":{"rendered":"V\u1ed1n ng\u1eafn h\u1ea1n (Short-term capital) l\u00e0 g\u00ec? Chu tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u1ed1n ng\u1eafn h\u1ea1n"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

V\u1ed1n ng\u1eafn h\u1ea1n (Short-term capital)<\/font><\/h2>\n

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

V\u1ed1n ng\u1eafn h\u1ea1n<\/b> trong ti\u1ebfng Anh l\u00e0 short-term capital<\/b>.<\/p>\n

V\u1ed1n ng\u1eafn h\u1ea1n<\/b> l\u00e0 s\u1ed1 v\u1ed1n ti\u1ec1n t\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n hay t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ec1n, ch\u1ee9ng kho\u00e1n c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.\u00a0<\/p>\n

Chu k\u00ec lu\u00e2n chuy\u1ec3n v\u1ed1n ng\u1eafn h\u1ea1n<\/font><\/h3>\n

V\u1ed1n ng\u1eafn h\u1ea1n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng hi\u1ec7u s\u1ed1 gi\u1eefa t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n.<\/p>\n

Chu k\u00ec lu\u00e2n chuy\u1ec3n v\u1ed1n ng\u1eafn h\u1ea1n l\u00e0 kho\u1ea3ng th\u1eddi gian t\u00ednh t\u1eeb khi doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u cho \u0111\u1ebfn khi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u1ec1 t\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p. Chu k\u00ec lu\u00e2n chuy\u1ec3n v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

CKLCVNH = TGTK + TGTKPT – TGTTCKPT<\/p>\n

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

TGTK: l\u00e0 th\u1eddi gian t\u1ed3n kho, \u0111\u00f3 l\u00e0 th\u1eddi gian trung b\u00ecnh nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c l\u01b0u kho;<\/p>\n

TGTKPT: l\u00e0 th\u1eddi gian thu c\u00e1c kho\u1ea3n ph\u1ea3i thu, \u0111\u00f3 l\u00e0 th\u1eddi gian trung b\u00ecnh c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p chuyenr th\u00e0nh ti\u1ec1n m\u1eb7t;<\/p>\n

TGTTCKPT: l\u00e0 th\u1eddi gian trung b\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi doanh nghi\u1ec7p mua nguy\u00ean li\u1ec7u v\u00e0 thu\u00ea lao \u0111\u1ed9ng cho \u0111\u1ebfn khi doanh nghi\u1ec7p thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n

\n
<\/div>\n
\n

Chu k\u00ec lu\u00e2n chuy\u1ec3n v\u1ed1n ng\u1eafn h\u1ea1n<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n lo\u1ea1i v\u1ed1n ng\u1eafn h\u1ea1n<\/font><\/h3>\n

Ph\u00e2n lo\u1ea1i theo vai tr\u00f2 c\u1ee7a v\u1ed1n ng\u1eafn h\u1ea1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh<\/i><\/p>\n

– V\u1ed1n ng\u1eafn h\u1ea1n trong kh\u00e2u d\u1ef1 tr\u1eef<\/b> l\u00e0 kho\u1ea3n v\u1ed1n ng\u1eafn h\u1ea1n c\u00f3 h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, nhi\u00ean li\u1ec7u \u0111\u1ed9ng l\u1ef1c, ph\u1ee5 t\u00f9ng thay th\u1ebf, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng nh\u1ecf \u0111\u01b0\u1ee3c d\u1ef1 tr\u1eef cho s\u1ea3n xu\u1ea5t;<\/p>\n

– V\u1ed1n ng\u1eafn h\u1ea1n trong kh\u00e2u s\u1ea3n xu\u1ea5t<\/b> l\u00e0 kho\u1ea3n v\u1ed1n ng\u1eafn h\u1ea1n c\u00f3 h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n l\u00e0 s\u1ea3n ph\u1ea9m d\u1edf dang, b\u00e1n th\u00e0nh ph\u1ea9m, nh\u1eefng chi ph\u00ed chi ra trong k\u00ec nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a k\u00ec sau;<\/p>\n

– V\u1ed1n ng\u1eafn h\u1ea1n trong kh\u00e2u l\u01b0u th\u00f4ng<\/b> l\u00e0 kho\u1ea3n v\u1ed1n ng\u1eafn h\u1ea1n c\u00f3 h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n l\u00e0 th\u00e0nh ph\u1ea9m, v\u1ed1n b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n v\u1ed1n trong thanh to\u00e1n (c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng,…) c\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u00ed ng\u1eafn h\u1ea1n,…<\/p>\n

Ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n c\u1ee7a v\u1ed1n ng\u1eafn h\u1ea1n<\/i><\/p>\n

– V\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m d\u1edf dang, b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m,… l\u01b0u kho;<\/p>\n

– V\u1ed1n b\u1eb1ng ti\u1ec1n g\u1ed3m ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/p>\n

Ph\u00e2n lo\u1ea1i theo m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng c\u1ee7a v\u1ed1n ng\u1eafn h\u1ea1n<\/i><\/p>\n

– V\u1ed1n ng\u1eafn h\u1ea1n th\u01b0\u1eddng xuy\u00ean<\/b> l\u00e0 l\u01b0\u1ee3ng v\u1ed1n ng\u1eafn h\u1ea1n m\u00e0 doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u th\u01b0\u1eddng xuy\u00ean trong k\u00ec h\u1ea1ch to\u00e1n ng\u1eafn h\u1ea1n (th\u01b0\u1eddng l\u00e0 1 n\u0103m); \u0111\u00e2y ch\u00ednh l\u00e0 nhu c\u1ea7u v\u1ed1n ng\u1eafn h\u1ea1n t\u1ed1i thi\u1ec3u cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

– V\u1ed1n ng\u1eafn h\u1ea1n b\u1ea5t th\u01b0\u1eddng<\/b> l\u00e0 l\u01b0\u1ee3ng v\u1ed1n ng\u1eafn h\u1ea1n t\u0103ng th\u00eam \u1edf c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau c\u1ee7a k\u00ec h\u1ea1ch to\u00e1n do t\u00ednh m\u00f9a v\u1ee5 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c nh\u1eefng h\u00e0nh vi ph\u00e1t sinh kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc v\u00e0 \u0111\u01b0a v\u00e0o \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c.\u00a0<\/p>\n

(Theo Gi\u00e1o tr\u00ecnh Qu\u1ea3n tr\u1ecb kinh doanh, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1ed1n ng\u1eafn h\u1ea1n (ti\u1ebfng Anh: Short-term capital) l\u00e0 s\u1ed1 v\u1ed1n ti\u1ec1n t\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n hay t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ec1n, ch\u1ee9ng kho\u00e1n c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.\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\/28834"}],"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=28834"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28834\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}