{"id":34157,"date":"2023-12-08T03:50:22","date_gmt":"2023-12-08T03:50:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thao-luan-va-phan-tich-cua-ban-lanh-dao-management-discussion-and-analysis-mda-la-gi.html"},"modified":"2023-12-23T20:55:56","modified_gmt":"2023-12-23T13:55:56","slug":"thao-luan-va-phan-tich-cua-ban-lanh-dao-management-discussion-and-analysis-mda-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thao-luan-va-phan-tich-cua-ban-lanh-dao-management-discussion-and-analysis-mda-la-gi.html","title":{"rendered":"Th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o (Management Discussion and Analysis – MD&A) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: fordoctor.com.br<\/i><\/p>\n<\/figcaption><\/figure>\n

Th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o<\/font><\/h2>\n

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

Th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o<\/b> trong ti\u1ebfng Anh l\u00e0 Management Discussion and Analysis<\/b>, vi\u1ebft t\u1eaft: MD&A<\/b>.<\/p>\n

Th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o<\/b> (MD&A) l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o h\u00e0ng n\u0103m ho\u1eb7c h\u00e0ng qu\u00ed c\u1ee7a c\u00f4ng ty, trong \u0111\u00f3 ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec1 c\u1eadp \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty.<\/p>\n

Trong ph\u1ea7n n\u00e0y, ban qu\u1ea3n l\u00ed v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty (c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0c\u1ea5p C<\/font>) ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty th\u00f4ng qua c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/p>\n

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

Trong ph\u1ea7n MD&A, ban qu\u1ea3n l\u00ed c\u0169ng s\u1ebd \u0111\u01b0a ra b\u00ecnh lu\u1eadn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, vi\u1ec7c tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p v\u00e0 c\u00e1c k\u1ebf ho\u1ea1ch, h\u00e0nh \u0111\u1ed9ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 c\u00f4ng ty \u0111ang g\u1eb7p ph\u1ea3i.<\/p>\n

Ban qu\u1ea3n l\u00ed c\u0169ng th\u1ea3o lu\u1eadn v\u1ec1 n\u0103m sau b\u1eb1ng c\u00e1ch ph\u00e1c th\u1ea3o c\u00e1c m\u1ee5c ti\u00eau v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn c\u00e1c d\u1ef1 \u00e1n m\u1edbi. MD&A l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin quan tr\u1ecdng cho c\u00e1c nh\u00e0 ph\u00e2n t\u00edch v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 mu\u1ed1n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00ed c\u1ee7a c\u00f4ng ty.<\/p>\n

MD&A ch\u1ec9 l\u00e0 m\u1ed9t trong nhi\u1ec1u ph\u1ea7n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1edfi\u00a0\u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 S\u00e0n giao d\u1ecbch M\u1ef9<\/font>\u00a0(SEC) v\u00e0\u00a0\u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh<\/font>\u00a0(FASB) \u0111\u1ec3 \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/p>\n

M\u1ed9t c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u00e1i phi\u1ebfu ra c\u00f4ng ch\u00fang ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi SEC \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 lu\u1eadt ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00f4ng ty m\u00e0 h\u1ecd \u0111ang \u0111\u1ea7u t\u01b0.<\/p>\n

FASB l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c t\u01b0 nh\u00e2n phi l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c SEC ch\u1ec9 \u0111\u1ecbnh l\u00e0 c\u01a1 quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m ban h\u00e0nh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang t\u1ea1i M\u1ef9. FASB ph\u00e1c th\u1ea3o c\u00e1c y\u00eau c\u1ea7u cho ph\u1ea7n MD&A.<\/p>\n

Y\u00eau c\u1ea7u c\u1ee7a MD&A<\/font><\/h3>\n

Theo lu\u1eadt ch\u1ee9ng kho\u00e1n, c\u00e1c c\u00f4ng ty ph\u1ea3i thu\u00ea m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m tra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u00fang b\u1ea3n ch\u1ea5t hay kh\u00f4ng, nh\u01b0ng c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (CPAs) kh\u00f4ng ki\u1ec3m to\u00e1n th\u00f4ng tin trong MD&A. MD&A \u0111\u1ea1i di\u1ec7n cho nh\u1eefng suy ngh\u0129 v\u00e0 \u00fd ki\u1ebfn c\u1ee7a ban qu\u1ea3n l\u00ed v\u00e0 \u0111\u01b0a ra d\u1ef1 b\u00e1o v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai. Do \u0111\u00f3, b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng th\u1ec3 x\u00e1c th\u1ef1c m\u1ed9t c\u00e1ch th\u00f4ng th\u01b0\u1eddng.<\/p>\n

Tuy nhi\u00ean, MD&A v\u1eabn c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n nh\u1ea5t \u0111\u1ecbnh. Theo FASB, MD&A n\u00ean cung c\u1ea5p m\u1ed9t b\u1ea3n tr\u00ecnh b\u00e0y bao g\u1ed3m c\u1ea3 th\u00f4ng tin t\u00edch c\u1ef1c v\u00e0 ti\u00eau c\u1ef1c v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn nh\u01b0 t\u00ecnh h\u00ecnh kinh doanh, c\u1ea1nh tranh v\u00e0 r\u1ee7i ro c\u1ee7a c\u00f4ng ty.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o (ti\u1ebfng Anh: Management Discussion and Analysis – MD&A) l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o h\u00e0ng n\u0103m ho\u1eb7c h\u00e0ng qu\u00ed c\u1ee7a c\u00f4ng ty, trong \u0111\u00f3 ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec1 c\u1eadp \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty th\u00f4ng.\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\/34157"}],"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=34157"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34157\/revisions"}],"predecessor-version":[{"id":67876,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34157\/revisions\/67876"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}