{"id":28862,"date":"2023-12-07T05:25:22","date_gmt":"2023-12-07T05:25:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-tich-bao-cao-tai-chinh-financial-statements-analysis-la-gi.html"},"modified":"2023-12-23T06:06:57","modified_gmt":"2023-12-22T23:06:57","slug":"phan-tich-bao-cao-tai-chinh-financial-statements-analysis-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-tich-bao-cao-tai-chinh-financial-statements-analysis-la-gi.html","title":{"rendered":"Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial statements analysis) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: amazon.co.uk)<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial statements analysis)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/font><\/h3>\n

Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh l\u00e0 Financial statements analysis<\/b>.<\/p>\n

Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 k\u0129 thu\u1eadt ph\u00e2n t\u00edch \u0111\u1ec3 xem x\u00e9t m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u0169ng nh\u01b0 d\u1ef1 b\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

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

Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 k\u0129 thu\u1eadt ph\u00e2n t\u00edch h\u1ee3p l\u00ed s\u1ebd gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ebfn h\u00e0nh c\u00e1c ph\u00e2n t\u00edch c\u01a1 b\u1ea3n, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh mua ho\u1eb7c b\u00e1n c\u1ed5 phi\u1ebfu v\u1edbi m\u1ee9c gi\u00e1 h\u1ee3p l\u00ed. Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng gi\u00fap c\u00e1c nh\u00e0 cung c\u1ea5p t\u00edn d\u1ee5ng \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u00edn d\u1ee5ng, ch\u1ea5m \u0111i\u1ec3m t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i tr\u1ee3 v\u1ed1n h\u1ee3p l\u00ed.<\/p>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u01a1 b\u1ea3n<\/font><\/h2>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u01a1 b\u1ea3n \u0111\u1ec3 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>, bao g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c b\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng v\u1edbi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3.<\/p>\n

B\u00ean c\u1ea1nh h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c nh\u00e0 ph\u00e2n t\u00edch n\u00ean s\u1eed d\u1ee5ng th\u00eam c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u00e0 to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng t\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i doanh nghi\u1ec7p (m\u00f4i tr\u01b0\u1eddng kinh doanh, c\u00e1c ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc li\u00ean quan t\u1edbi ng\u00e0nh kinh doanh) v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 b\u00ean trong doanh nghi\u1ec7p (chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p; \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00ed v\u00e0 t\u00f4 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p).\u00a0<\/p>\n

Ngu\u1ed3n t\u00e0i li\u1ec7u \u0111\u1ec3 thu th\u1eadp c\u00e1c th\u00f4ng tin n\u00e0y r\u1ea5t \u0111a d\u1ea1ng nh\u01b0 c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch n\u1ec1n kinh t\u1ebf, b\u00e1o c\u00e1o ph\u00e2n t\u00edch ng\u00e0nh, b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

N\u1ed9i dung ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/font><\/p>\n

Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c n\u1ed9i dung:<\/p>\n

(1) Ph\u00e2n t\u00edch c\u01a1 b\u1ea3n:<\/b><\/p>\n

+ Ph\u00e2n t\u00edch c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh: l\u00e0 vi\u1ec7c xem x\u00e9t c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n, \u0111\u00e1nh gi\u00e1 \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

+ Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n: l\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3 khi \u0111\u1ebfn h\u1ea1n.<\/p>\n

+ Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh: l\u00e0 \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/p>\n

(2) Ph\u00e2n t\u00edch c\u00e1c ch\u1ee7 \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t:<\/b><\/p>\n

+ Ph\u00e2n t\u00edch d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n: ngo\u00e0i vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c kh\u00eda c\u1ea1nh c\u01a1 b\u1ea3n trong t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1ed1ng nh\u01b0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o kh\u00e1c th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 tri\u1ec3n v\u1ecdng c\u1ee7a c\u00f4ng ty tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd gi\u00fap cho h\u1ecd t\u1ef1 tin h\u01a1n trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh mua, b\u00e1n c\u1ed5 phi\u1ebfu<\/p>\n

+ Ph\u00e2n t\u00edch c\u00e1c d\u1ea5u hi\u1ec7u kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh & ph\u00e1 s\u1ea3n: gi\u00fap cho c\u00e1c \u0111\u1ed1i t\u01b0\u01a1ng s\u1eed d\u1ee5ng (c\u1ea3 b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p) c\u1ea3nh b\u00e1o s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 \u0111\u1ed1i s\u00e1ch k\u1ecbp th\u1eddi.<\/p>\n

(3) Ph\u00e2n t\u00edch tri\u1ec3n v\u1ecdng:\u00a0<\/b><\/p>\n

+ D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh: D\u1ef1a v\u00e0o th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong qu\u00e1 kh\u1ee9 v\u00e0 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 d\u1ef1 b\u00e1o v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p. C\u00e1c d\u1ef1 b\u00e1o n\u00e0y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nhu c\u1ea7u v\u1ed1n b\u1ed5 sung cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/p>\n

+ \u0110\u1ecbnh gi\u00e1 doanh nghi\u1ec7p: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n cao h\u01a1n, th\u1ea5p h\u01a1n hay \u0111\u00fang b\u1eb1ng gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a m\u00ecnh \u0111\u1ec3 c\u00f3 c\u00e1c quy\u1ebft \u0111\u1ecbnh mua, b\u00e1n c\u1ed5 phi\u1ebfu h\u1ee3p l\u00ed.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e2n t\u00edch \u2013 d\u1ef1 b\u00e1o v\u00e0 \u0111\u1ecbnh gi\u00e1, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial statements analysis) s\u1ebd gi\u00fap cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nh\u00ecn nh\u1eadn \u0111\u01b0\u1ee3c to\u00e0n di\u1ec7n v\u00e0 s\u00e2u s\u1eafc t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a 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\/28862"}],"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=28862"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28862\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}