{"id":34216,"date":"2023-12-08T03:52:41","date_gmt":"2023-12-08T03:52:41","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-gia-tai-san-co-dinh-la-gi-cach-xac-dinh-nguyen-gia.html"},"modified":"2023-12-23T20:56:09","modified_gmt":"2023-12-23T13:56:09","slug":"nguyen-gia-tai-san-co-dinh-la-gi-cach-xac-dinh-nguyen-gia","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-gia-tai-san-co-dinh-la-gi-cach-xac-dinh-nguyen-gia.html","title":{"rendered":"Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: msdynamics)<\/p>\n<\/figcaption><\/figure>\n

Nguye\u0302n gia\u0301\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<\/font><\/h2>\n

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

Nguye\u0302n gia\u0301\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/b>t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0 Fixed asset costs.<\/b><\/p>\n

Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> <\/b>la\u0300 gia\u0301 tri\u0323 ban \u0111\u00e2\u0300u (gia\u0301 tri\u0323 nguye\u0302n thuy\u0309) cu\u0309a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> khi no\u0301 xu\u00e2\u0301t hi\u1eb9\u0302n l\u00e2\u0300n \u0111\u00e2\u0300u \u01a1\u0309 doanh nghi\u1eb9\u0302p. Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> th\u00ea\u0309 hi\u1eb9\u0302n s\u00f4\u0301 ti\u00ea\u0300n \u0111a\u0303 \u0111\u00e2\u0300u t\u01b0<\/span> va\u0300o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>.\u00a0<\/p>\n

Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> chi\u0309 thay \u0111\u00f4\u0309i khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> \u0111\u01b0<\/span>\u01a1\u0323c xa\u0302y l\u0103\u0301p, trang bi\u0323 the\u0302m hay bi\u0323 tha\u0301o b\u01a1\u0301t m\u1ecd\u0302t s\u00f4\u0301 b\u1ecd\u0302 ph\u1ea1\u0302n kho\u0302ng du\u0300ng \u0111\u00ea\u0301n.\u00a0<\/p>\n

Ngoa\u0300i ra, nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> cu\u0303ng thay \u0111\u00f4\u0309i trong tr\u01b0<\/span>\u01a1\u0300ng h\u01a1\u0323p \u0111a\u0301nh gia\u0301 la\u0323i ho\u1ea1\u0306c na\u0302ng c\u00e2\u0301p ke\u0301o da\u0300i tu\u00f4\u0309i tho\u0323 hay ta\u0306ng na\u0306ng l\u01b0\u0323c sa\u0309n xu\u00e2\u0301t cu\u0309a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>.<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/font><\/h3>\n

Tuy\u0300 theo ngu\u00f4\u0300n g\u00f4\u0301c hi\u0300nh tha\u0300nh cu\u0309a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> ma\u0300 nguye\u0302n gia\u0301 \u0111\u01b0<\/span>\u01a1\u0323c xa\u0301c \u0111i\u0323nh nh\u01b0<\/span> sau:<\/p>\n

– Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> mua ngoa\u0300i<\/b><\/p>\n

Nguy\u00ean gi\u00e1 = Gi\u00e1 mua + C\u00e1c chi ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng + Thu\u1ebf nh\u1eadp kh\u1ea9u, tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3) + L\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1<\/b><\/p>\n

Trong \u0111o\u0301:<\/p>\n

Gia\u0301 mua \u0111\u01b0<\/span>\u01a1\u0323c ca\u0306n c\u01b0\u0301 tre\u0302n hoa\u0301 \u0111o\u031bn do be\u0302n ba\u0301n l\u1ea1\u0302p tr\u01b0\u0300 s\u00f4\u0301 ti\u00ea\u0300n \u0111\u01b0<\/span>\u01a1\u0323c gia\u0309m gia\u0301, chi\u00ea\u0301t kh\u00e2\u0301u th\u01b0<\/span>o\u031bng ma\u0323i.\u00a0<\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> mua v\u00ea\u0300 s\u01b0\u0309 du\u0323ng cho sa\u0309n xu\u00e2\u0301t, kinh doanh m\u1ea1\u0306t ha\u0300ng pha\u0309i chi\u0323u thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> va\u0300 doanh nghi\u1eb9\u0302p ti\u0301nh thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> theo ph\u01b0<\/span>o\u031bng pha\u0301p kh\u00e2\u0301u tr\u01b0\u0300 thi\u0300 gia\u0301 mua kho\u0302ng bao g\u00f4\u0300m thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> \u0111u\u031b\u01a1\u0323c hoa\u0300n la\u0323i ho\u1ea1\u0306c \u0111u\u031b\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>.\u00a0<\/p>\n

Ng\u01b0<\/span>\u01a1\u0323c la\u0323i, \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> mua ngoa\u0300i s\u01b0\u0309 du\u0323ng cho sa\u0309n xu\u00e2\u0301t, kinh doanh sa\u0309n ph\u00e2\u0309m, di\u0323ch vu\u0323 kho\u0302ng pha\u0309i n\u1ecd\u0302p thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> ho\u1ea1\u0306c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> \u01a1\u0309 ca\u0301c doanh nghi\u1eb9\u0302p n\u1ecd\u0302p thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> theo ph\u01b0<\/span>o\u031bng pha\u0301p ti\u0301nh thu\u00ea\u0301 tr\u01b0\u0323c ti\u00ea\u0301p thi\u0300 nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> ma\u0300 doanh nghi\u1eb9\u0302p pha\u0309i tra\u0309 khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>.<\/p>\n

Chi phi\u0301 tr\u01b0<\/span>\u01a1\u0301c khi s\u01b0\u0309 du\u0323ng bao g\u00f4\u0300m: Ca\u0301c chi phi\u0301 v\u1ea1\u0302n chuy\u00ea\u0309n, b\u00f4\u0301c x\u00ea\u0301p ban \u0111\u00e2\u0300u, chi phi\u0301 ta\u0302n trang, l\u0103\u0301p \u0111\u1ea1\u0306t, cha\u0323y th\u01b0\u0309, thu\u00ea\u0301 tr\u01b0<\/span>\u01a1\u0301c ba\u0323 (n\u00ea\u0301u co\u0301), chi phi\u0301 chuye\u0302n gia va\u0300 ca\u0301c chi phi\u0301 lie\u0302n quan tr\u01b0\u0323c ti\u00ea\u0301p kha\u0301c. Ca\u0301c khoa\u0309n ph\u00ea\u0301 li\u1eb9\u0302u thu h\u00f4\u0300i do cha\u0323y th\u01b0\u0309 \u0111\u01b0<\/span>\u01a1\u0323c tr\u01b0\u0300 ra kho\u0309i chi phi\u0301 na\u0300y.<\/p>\n

– Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> nh\u1ea1\u0302n go\u0301p v\u00f4\u0301n (go\u0301p lie\u0302n doanh, go\u0301p v\u00f4\u0301n c\u00f4\u0309 ph\u00e2\u0300n, v.v…)<\/b><\/p>\n

Nguy\u00ean gi\u00e1 = Gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh + C\u00e1c chi ph\u00ed ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh v\u00e0 c\u00e1c chi ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng kh\u00e1c (n\u1ebfu c\u00f3)<\/b><\/p>\n

Gia\u0301 tri\u0323 v\u00f4\u0301n go\u0301p cu\u0309a ca\u0301c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> na\u0300y th\u01b0<\/span>\u01a1\u0300ng do H\u1ecd\u0302i \u0111\u00f4\u0300ng \u0111i\u0323nh gia\u0301 ta\u0300i sa\u0309n cu\u0309a co\u0302ng ty xa\u0301c \u0111i\u0323nh ho\u1ea1\u0306c theo thoa\u0309 thu\u1ea1\u0302n gi\u01b0\u0303a ca\u0301c be\u0302n lie\u0302n quan.<\/p>\n

– Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span> ba\u0300n giao<\/b><\/p>\n

Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> trong tr\u01b0<\/span>\u01a1\u0300ng h\u01a1\u0323p na\u0300y \u0111\u01b0<\/span>\u01a1\u0323c ti\u0301nh theo gia\u0301 quy\u00ea\u0301t toa\u0301n co\u0302ng tri\u0300nh \u0111\u01b0<\/span>\u01a1\u0323c duy\u1eb9\u0302t n\u00ea\u0301u \u0111\u01b0<\/span>\u01a1\u0323c \u0111\u00e2\u0300u t\u01b0<\/span> xa\u0302y d\u01b0\u0323ng theo ph\u01b0<\/span>o\u031bng th\u01b0\u0301c giao th\u00e2\u0300u ho\u1ea1\u0306c gia\u0301 tha\u0300nh th\u01b0\u0323c t\u00ea\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i co\u0302ng tri\u0300nh t\u01b0\u0323 xa\u0302y d\u01b0\u0323ng, ca\u0301c chi phi\u0301 tr\u01b0<\/span>\u01a1\u0301c khi s\u01b0\u0309 du\u0323ng kha\u0301c, l\u1eb9\u0302 phi\u0301 tr\u01b0<\/span>\u01a1\u0301c ba\u0323 va\u0300 la\u0303i ti\u00ea\u0300n vay \u0111\u01b0<\/span>\u01a1\u0323c v\u00f4\u0301n ho\u0301a theo qui \u0111\u1ecbnh<\/span> (n\u00ea\u0301u co\u0301).<\/p>\n

– Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> vo\u0302 hi\u0300nh<\/b><\/p>\n

Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> vo\u0302 hi\u0300nh bao g\u00f4\u0300m t\u00f4\u0309ng ca\u0301c chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 \u0111a\u0303 chi ra co\u0301 lie\u0302n quan \u0111\u00ea\u0301n vi\u1eb9\u0302c hi\u0300nh tha\u0300nh t\u01b0\u0300ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> vo\u0302 hi\u0300nh cu\u0323 th\u00ea\u0309 \u0111\u01b0<\/span>\u01a1\u0323c v\u00f4\u0301n hoa\u0301 theo qui \u0111\u1ecbnh<\/span>.<\/p>\n

– Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> thue\u0302 ta\u0300i chi\u0301nh<\/b><\/p>\n

Nguye\u0302n gia\u0301 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> thue\u0302 ta\u0300i chi\u0301nh la\u0300 s\u00f4\u0301 ti\u00ea\u0300n n\u01a1\u0323 pha\u0309i tra\u0309 cho be\u0302n cho thue\u0302 kho\u0302ng bao g\u00f4\u0300m khoa\u0309n ti\u00ea\u0300n la\u0303i pha\u0309i tra\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb ban \u0111\u1ea7u (gi\u00e1 tr\u1ecb nguy\u00ean thu\u1ef7) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi n\u00f3 xu\u1ea5t hi\u1ec7n l\u1ea7n \u0111\u1ea7u \u1edf doanh nghi\u1ec7p. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\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\/34216"}],"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=34216"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34216\/revisions"}],"predecessor-version":[{"id":67904,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34216\/revisions\/67904"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}