{"id":30771,"date":"2023-12-07T09:52:21","date_gmt":"2023-12-07T09:52:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-cua-mot-co-phan-book-value-per-share-bvps-la-gi.html"},"modified":"2023-12-23T06:14:37","modified_gmt":"2023-12-22T23:14:37","slug":"gia-tri-so-sach-cua-mot-co-phan-book-value-per-share-bvps-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-cua-mot-co-phan-book-value-per-share-bvps-la-gi.html","title":{"rendered":"Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n (Book Value per Share – BVPS) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: educba)<\/p>\n<\/div>\n<\/div>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n<\/font><\/h2>\n

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

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0Book Value per Share – BVPS <\/b>hay Book Value – BV.<\/b><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n<\/b> theo ngh\u0129a \u0111en c\u00f3 ngh\u0129a l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Theo l\u00ed thuy\u1ebft, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n<\/b> th\u1ec3 hi\u1ec7n t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c n\u1ebfu thanh l\u00ed to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 sau khi tr\u1eeb \u0111i h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty. \u0110\u00e2y s\u1ebd l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f4ng ty c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c trong tr\u01b0\u1eddng h\u1ee3p cong ty b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n\u2026<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh<\/font><\/h3>\n
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BVPS\u00a0\u00a0\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n

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

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V\u1ed1n ch\u1ee7 s\u1eed h\u1eefu \u2013 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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T\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n<\/div>\n

Ho\u1eb7c:<\/p>\n

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

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

T\u1ed5ng t\u00e0i s\u1ea3n -T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh – N\u1ee3<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n
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S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh) = Nguy\u00ean gi\u00e1 \u2013 Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf<\/p>\n

N\u1ee3 (N\u1ee3 ph\u1ea3i tr\u1ea3) = N\u1ee3 d\u00e0i h\u1ea1n + N\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n

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

BVPS l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng c\u1ea5u th\u00e0nh n\u00ean ch\u1ec9 s\u1ed1 P\/B \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 so s\u00e1nh gi\u00e1 c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (gi\u00e1 tr\u1ecb \u0111\u00edch th\u1ef1c) c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

H\u1ec7 s\u1ed1 gi\u00e1 tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/font><\/h3>\n

H\u1ec7 s\u1ed1 gi\u00e1 tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (P\/BV \u2013 Price per Book Value)<\/p>\n

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P\/BV<\/b><\/p>\n<\/p>\n<\/td>\n

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

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Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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BVPS<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00dd ngh\u0129a h\u1ec7 s\u1ed1 P\/BV<\/b><\/p>\n

H\u1ec7 s\u1ed1 P\/BV \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 phi\u1ebfu.\u00a0<\/p>\n

M\u1ed9t h\u1ec7 s\u1ed1 th\u1ea5p c\u00f3 ngh\u0129a l\u00e0 c\u1ed5 phi\u1ebfu n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 th\u1ea5p v\u00e0 th\u00edch h\u1ee3p \u0111\u1ec3 mua v\u00e0 n\u1eafm gi\u1eef n\u00f3 n\u1ebfu doanh nghi\u1ec7p c\u00f3 tri\u1ec3n v\u1ecdng t\u1ed1t trong t\u01b0\u01a1ng lai.\u00a0<\/p>\n

Tuy nhi\u00ean, h\u1ec7 s\u1ed1 th\u1ea5p c\u0169ng c\u00f3 th\u1ec3 l\u00e0 do doanh nghi\u1ec7p \u0111ang g\u1eb7p nhi\u1ec1u v\u1ea5n \u0111\u1ec1 trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 th\u1ec3 l\u00e0 kh\u00f4ng h\u1ee3p l\u00ed<\/span> n\u1ebfu \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p n\u00e0y.\u00a0<\/p>\n

H\u1ec7 s\u1ed1 P\/BV c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau “gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu” \u2013 cho bi\u1ebft gi\u00e1 tr\u1ecb m\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ecb ph\u00e1 s\u1ea3n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thanh l\u00ed<\/span>.\u00a0<\/p>\n

V\u00ec v\u1eady, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 “L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i” ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi t\u00e0i s\u1ea3n r\u00f2ng v\u00ec nh\u1eefng t\u00e0i s\u1ea3n lo\u1ea1i n\u00e0y kh\u00f4ng th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c (ho\u1eb7c r\u1ea5t kh\u00f3 \u0111\u1ec3 b\u00e1n) khi thanh l\u00ed<\/span>.<\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n<\/font><\/h3>\n

– \u0110\u1ed9 tr\u1ec5 v\u1ec1 th\u1eddi gian<\/b><\/p>\n

Ch\u1ec9 sau khi c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi bi\u1ebft \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty \u0111\u00e3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o qua c\u00e1c qu\u00ed, n\u0103m.<\/p>\n

– Kh\u00f4ng ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i<\/b><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 m\u1ed9t m\u1ee5c k\u1ebf to\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng d\u1ec5 hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1.<\/p>\n

Do c\u00e1c qui t\u1eafc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn kh\u1ea5u hao, m\u1ed9t c\u00f4ng tu c\u00f3 th\u1ec3 b\u1ecb bu\u1ed9c ph\u1ea3i b\u00e1o c\u00e1o g\u00e1i tr\u1ecb cao h\u01a1n c\u1ee7a thi\u1ebft b\u1ecb m\u1eb7c d\u00f9 gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 c\u00f3 th\u1ec3 \u0111\u00e3 gi\u1ea3m.<\/p>\n

– \u0110\u00e1nh gi\u00e1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/b><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u0169ng c\u00f3 th\u1ec3 kh\u00f4ng xem x\u00e9t t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a vi\u1ec7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb l\u00e0m t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o cho kho\u1ea3n vay n\u00e0o \u0111\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: U\u1ef7 ban ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc, \u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n. Ch\u1ee9ng kho\u00e1n Vi\u1ec7t)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Theo l\u00ed thuy\u1ebft, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t c\u1ed5 ph\u1ea7n (ti\u1ebfng Anh: Book Value per Share – BVPS) th\u1ec3 hi\u1ec7n t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c n\u1ebfu thanh l\u00ed to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 sau khi tr\u1eeb \u0111i h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30771"}],"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=30771"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30771\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}