{"id":34078,"date":"2023-12-08T03:47:24","date_gmt":"2023-12-08T03:47:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-ti-trong-common-size-income-statement-la-gi.html"},"modified":"2023-12-23T12:51:55","modified_gmt":"2023-12-23T05:51:55","slug":"bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-ti-trong-common-size-income-statement-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-ti-trong-common-size-income-statement-la-gi.html","title":{"rendered":"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng (Common Size Income Statement) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh h\u1ecda, Ngu\u1ed3n: <i>www.lynda.com<\/i><\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Common Size Income Statement<\/b>.<\/p>\n<p><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng<\/b> l\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0trong \u0111\u00f3 m\u1ed7i kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb b\u1eb1ng ph\u1ea7n tr\u0103m gi\u00e1 tr\u1ecb c\u1ee7a doanh thu.<\/p>\n<p>N\u00f3 gi\u00fap ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh hi\u1ec7u su\u1ea5t c\u1ee7a m\u1ed9t c\u00f4ng ty trong nhi\u1ec1u giai \u0111o\u1ea1n v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng kh\u00e1c nhau. Sau \u0111\u00f3, c\u00e1c t\u1ec9 tr\u1ecdng \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng so v\u1edbi ng\u00e0nh.<\/p>\n<h3><span style=\"\"><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">N\u1ed9i dung<\/font><\/span><\/h3>\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng gi\u00fap d\u1ec5 d\u00e0ng nh\u00ecn th\u1ea5y nh\u1eefng y\u1ebfu t\u1ed1 th\u00fac \u0111\u1ea9y l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty. \u0110\u1ed3ng th\u1eddi, n\u00f3 c\u0169ng gi\u00fap l\u00e0m n\u1ed5i b\u1eadt c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng so s\u00e1nh\u00a0hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh\u00a0v\u1edbi c\u00e1c c\u00f4ng ty c\u00f9ng ng\u00e0nh.<\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0theo t\u1ec9 tr\u1ecdng gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u00e1t hi\u1ec7n ra c\u00e1c xu h\u01b0\u1edbng m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n (standard financial statement) c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e1t hi\u1ec7n ra. V\u00ec n\u00f3 gi\u00fap l\u00e0m n\u1ed5i b\u1eadt b\u1ea5t k\u00ec xu h\u01b0\u1edbng n\u00e0o theo th\u1eddi gian, cho d\u00f9 nh\u1eefng xu h\u01b0\u1edbng \u0111\u00f3 l\u00e0 t\u00edch c\u1ef1c hay ti\u00eau c\u1ef1c.<\/p>\n<p>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn v\u1ec1 t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu so v\u1edbi c\u00e1c lo\u1ea1i chi ph\u00ed kh\u00e1c nhau trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y m\u00f4 h\u00ecnh kinh doanh, hi\u1ec7u su\u1ea5t b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111ang thay \u0111\u1ed5i.<\/p>\n<p>Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ec9 tr\u1ecdng c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0v\u00e0\u00a0b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5<\/font><\/h3>\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">V\u00ed d\u1ee5 v\u1ec1 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng<\/p>\n<\/figcaption><\/figure>\n<p>C\u00f4ng ty A c\u00f3 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 tr\u00ean (C\u1ed9t Income Statement)<\/p>\n<p>Phi\u00ean b\u1ea3n theo t\u1ec9 tr\u1ecdng l\u00e0 m\u1ed7i kho\u1ea3n m\u1ee5c chia cho doanh thu (100.000 \u0111\u00f4 la). Doanh thu (Sales Revenue) chia 100.000 \u0111\u00f4 la l\u00e0 100%. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Cost of Goods Sold) chia cho 100.000 \u0111\u00f4 la l\u00e0 50%, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating Profit) chia cho 100.000 \u0111\u00f4 la l\u00e0 40% v\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng (Net Income) chia cho 100.000 \u0111\u00f4 la l\u00e0 32%.<\/p>\n<p>Nh\u01b0 v\u1eady, t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 50%, t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 40% v\u00e0 t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0 32%.<\/p>\n<p>(Ngu\u1ed3n tham kh\u1ea3o: <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1ec9 tr\u1ecdng (ti\u1ebfng Anh: Common Size Income Statement) l\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong \u0111\u00f3 m\u1ed7i kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb b\u1eb1ng ph\u1ea7n tr\u0103m gi\u00e1 tr\u1ecb c\u1ee7a doanh thu.\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\/34078"}],"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=34078"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34078\/revisions"}],"predecessor-version":[{"id":67833,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34078\/revisions\/67833"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}