{"id":34076,"date":"2023-12-08T03:47:17","date_gmt":"2023-12-08T03:47:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/mo-hinh-dinh-gia-lai-revaluation-model-la-gi.html"},"modified":"2023-12-23T12:51:55","modified_gmt":"2023-12-23T05:51:55","slug":"mo-hinh-dinh-gia-lai-revaluation-model-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mo-hinh-dinh-gia-lai-revaluation-model-la-gi.html","title":{"rendered":"M\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 l\u1ea1i (Revaluation model) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: i.pinimg.com\/originals<\/i><\/p>\n<\/figcaption><\/figure>\n

M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/font><\/h2>\n

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

M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/b> trong ti\u1ebfng Anh l\u00e0 Revaluation model<\/b>.<\/p>\n

M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/b> l\u00e0 vi\u1ec7c sau khi ghi nh\u1eadn t\u00e0i s\u1ea3n ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n

\u0110\u00f3 l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed t\u1ea1i ng\u00e0y \u0111\u00e1nh gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 do t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n. Qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng kh\u00e1c bi\u1ec7t qu\u00e1 l\u1edbn v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n = Gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i – Kh\u1ea5u hao l\u0169y k\u1ebf – T\u1ed5n th\u1ea5t l\u0169y k\u1ebf do t\u00e0i s\u1ea3n gi\u1ea3m gi\u00e1 tr\u1ecb<\/p>\n

Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00f4ng ngh\u1ec7, m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf v\u00e0 ph\u00e1p l\u00ed c\u1ee7a t\u00e0i s\u1ea3n, ch\u1ec9 s\u1ed1 gi\u00e1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thay \u0111\u1ed5i th\u01b0\u1eddng xuy\u00ean, d\u1ea5u hi\u1ec7u h\u01b0 h\u1ecfng l\u1ed7i th\u1eddi c\u1ee7a t\u00e0i s\u1ea3n\u2026. th\u00ec c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n

Tuy nhi\u00ean, t\u1ea7n su\u1ea5t c\u1ee7a vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u1ee5 thu\u1ed9c b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n, c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng xuy\u00ean do s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u00ec sau 3 \u0111\u1ebfn 5 n\u0103m.<\/p>\n

M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ee9c gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c gi\u00e1 k\u00ec v\u1ecdng chung c\u1ee7a th\u1ecb tr\u01b0\u1eddng. Tuy nhi\u00ean, m\u00f4 h\u00ecnh n\u00e0y ch\u1ec9 th\u00edch h\u1ee3p khi m\u00e0 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch ho\u00e0n ch\u1ec9nh \u0111\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed c\u00f3 th\u1ec3 \u0111\u00e1ng tin c\u1eady.<\/p>\n

K\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/font><\/h3>\n

Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n m\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/b> c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, th\u00ec gi\u00e1 tr\u1ecb t\u0103ng l\u00ean s\u1ebd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu nh\u1eadp kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n (l\u00e0 m\u1ed9t m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1ee1 h\u1eefu).<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 khi gi\u00e1 gi\u1ea3m m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 t\u00e0i s\u1ea3n ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1 t\u0103ng<\/b>, th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1ea3m \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o \u201cl\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u201d tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

-Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 t\u0103ng t\u00e0i s\u1ea3n sau \u0111\u00f3 \u0111\u00e1nh gi\u00e1 gi\u1ea3m<\/b>, kho\u1ea3n th\u1eb7ng d\u01b0 ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn do \u0111\u00e1nh gi\u00e1 t\u0103ng tr\u01b0\u1edbc \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb tr\u01b0\u1edbc khi ghi nh\u1eadn l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u1ea3m t\u00e0i s\u1ea3n. Ph\u1ea7n ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 gi\u1ea3m m\u00e0 v\u01b0\u1ee3t qu\u00e1 s\u1ed1 c\u00f3 th\u1ec3 ghi gi\u1ea3m v\u00e0o kho\u1ea3n m\u1ee5c th\u1eb7ng d\u01b0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed.<\/p>\n

(Ngu\u1ed3n: ThS. L\u00ea Th\u1ecb Thanh Huy\u1ec1n, ThS. \u0110\u1eb7ng V\u0169 Kh\u00e1nh V\u00e2n – H\u1ecdc vi\u1ec7n Ng\u00e2n h\u00e0ng,\u00a0T\u1ea1p\u00a0ch\u00ed T\u00e0i ch\u00ednh k\u00ec 1 th\u00e1ng 6\/<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n M\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 l\u1ea1i (ti\u1ebfng Anh: Revaluation model) l\u00e0 vi\u1ec7c sau khi ghi nh\u1eadn t\u00e0i s\u1ea3n ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u1ecbnh gi\u00e1 l\u1ea1i.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34076"}],"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=34076"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34076\/revisions"}],"predecessor-version":[{"id":67831,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34076\/revisions\/67831"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}