{"id":34271,"date":"2023-12-08T03:55:01","date_gmt":"2023-12-08T03:55:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-so-vong-quay-khoan-phai-thu-receivable-turnover-ratio-la-gi.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"he-so-vong-quay-khoan-phai-thu-receivable-turnover-ratio-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-so-vong-quay-khoan-phai-thu-receivable-turnover-ratio-la-gi.html","title":{"rendered":"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu (Receivable turnover ratio) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

(Ngu\u1ed3n: blog.apruve.com)<\/p>\n<\/div>\n<\/div>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/font><\/span><\/h2>\n

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

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/b> hay\u00a0<\/span>H\u1ec7 s\u1ed1 quay v\u00f2ng\u00a0c\u00e1c\u00a0kho\u1ea3n ph\u1ea3i thu<\/b>, <\/b>trong ti\u1ebfng Anh<\/span>\u00a0l\u00e0\u00a0<\/span>Receivable turnover ratio<\/b> hay <\/span>Accounts receivable turnover ratio<\/b>.<\/span><\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/b>\u00a0l\u00e0 m\u1ed9t c\u00e1ch t\u00ednh trong k\u1ebf to\u00e1n \u0111\u1ec3 ki\u1ec3m tra \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thu h\u1ed3i kho\u1ea3n ph\u1ea3i thu v\u00e0 ti\u1ec1n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng. T\u1ec9 l\u1ec7 n\u00e0y cho th\u1ea5y m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a m\u1ed9t c\u00f4ng ty trong vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd v\u00e0 kh\u1ea3 n\u0103ng thu h\u1ed3i n\u1ee3 ng\u1eafn h\u1ea1n. <\/p>\n

C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu <\/font><\/h3>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu = ( Doanh thu b\u00e1n ch\u1ecbu r\u00f2ng ) \/ ( Trung b\u00ecnh kho\u1ea3n ph\u1ea3i thu )<\/b><\/p>\n

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

Trung b\u00ecnh kho\u1ea3n ph\u1ea3i thu<\/b> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch t\u00ednh trung b\u00ecnh c\u1ed9ng c\u1ee7a kho\u1ea3n ph\u1ea3i thu \u0111\u1ea7u k\u00ec v\u00e0 kho\u1ea3n ph\u1ea3i thu cu\u1ed1i k\u00ec.<\/p>\n

Doanh thu b\u00e1n ch\u1ecbu r\u00f2ng<\/b> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu b\u00e1n ch\u1ecbu trong k\u00ec tr\u1eeb \u0111i kho\u1ea3n doanh thu b\u00e1n ch\u1ecbu \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n

\u00dd ngh\u0129a c\u1ee7a h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/font><\/h3>\n

C\u00f4ng ty c\u00f3 nhi\u1ec1u kho\u1ea3n ph\u1ea3i thu c\u0169ng gi\u1ed1ng nh\u01b0 cho kh\u00e1ch h\u00e0ng vay ti\u1ec1n m\u00e0 kh\u00f4ng l\u1ea5y l\u1ee3i nhu\u1eadn. Th\u01b0\u1eddng khi m\u1ed9t c\u00f4ng ty b\u00e1n h\u00e0ng cho m\u1ed9t kh\u00e1ch h\u00e0ng, c\u00f3 th\u1ec3 k\u00e8m theo m\u1ed9t \u0111i\u1ec1u kho\u1ea3n y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng thanh to\u00e1n trong v\u00f2ng 30 \u0111\u1ebfn 60 ng\u00e0y. <\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i kho\u1ea3n ph\u1ea3i thu c\u1ee7a m\u1ed9t c\u00f4ng ty hay hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty \u0111\u00f3. H\u1ec7 s\u1ed1 n\u00e0y c\u0169ng cho th\u1ea5y s\u1ed1 l\u1ea7n kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ti\u1ec1n m\u1eb7t c\u1ee7a m\u1ed9t c\u00f4ng ty. H\u1ec7 s\u1ed1 kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh h\u00e0ng n\u0103m, h\u00e0ng qu\u00fd hay h\u00e0ng th\u00e1ng.<\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu cao v\u00e0 th\u1ea5p<\/font><\/font><\/h3>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu cao<\/b> cho th\u1ea5y kh\u1ea3 n\u0103ng thu h\u1ed3i hi\u1ec7u qu\u1ea3 kho\u1ea3n ph\u1ea3i thu v\u00e0 n\u1ee3 t\u1eeb kh\u00e1ch h\u00e0ng. H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu cao c\u0169ng c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft m\u1ed9t doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu cao c\u0169ng cho th\u1ea5y c\u00f4ng ty \u0111ang th\u1eadn tr\u1ecdng trong vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng. M\u1ed9t ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng th\u1eadn tr\u1ecdng c\u00f3 th\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch v\u00ec n\u00f3 gi\u00fap c\u00f4ng ty ph\u1ea7n n\u00e0o ng\u0103n ng\u1eeba r\u1ee7i ro n\u1ee3 kh\u00f3 \u0111\u00f2i. Tuy nhi\u00ean, n\u1ebfu qu\u00e1 th\u1eadn tr\u1ecdng, c\u00f4ng ty c\u00f3 th\u1ec3 khi\u1ebfn cho kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng r\u01a1i v\u00e0o tay c\u00e1c c\u00f4ng ty c\u1ea1nh tranh c\u00f3 ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng m\u1ec1m m\u1ecfng h\u01a1n.<\/p>\n

H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu th\u1ea5p<\/b> cho th\u1ea5y c\u00f4ng ty c\u00f3 quy tr\u00ecnh thu h\u1ed3i k\u00e9m, ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng kh\u00f4ng t\u1ed1t hay nh\u1eefng kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n

Th\u01b0\u1eddng th\u00ec m\u1ed9t c\u00f4ng ty c\u00f3 h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu th\u1ea5p n\u00ean s\u1eeda \u0111\u1ed5i l\u1ea1i ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1eddi gian thu h\u1ed3i ti\u1ec1n. Tuy nhi\u00ean, n\u1ebfu m\u1ed9t c\u00f4ng ty \u0111ang c\u00f3 h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu th\u1ea5p ch\u1ec9nh s\u1eeda hi\u1ec7u qu\u1ea3 l\u1ea1i quy tr\u00ecnh thu h\u1ed3i c\u1ee7a m\u00ecnh, th\u00ec c\u00f3 th\u1ec3 s\u1ebd xu\u1ea5t hi\u1ec7n d\u00f2ng ti\u1ec1n l\u1edbn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb vi\u1ec7c thu h\u1ed3i nh\u1eefng kho\u1ea3n n\u1ee3 t\u1ed3n \u0111\u1ecdng c\u0169.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu (Ti\u1ebfng Anh: Receivable turnover ratio) l\u00e0 m\u1ed9t c\u00e1ch t\u00ednh trong k\u1ebf to\u00e1n \u0111\u1ec3 ki\u1ec3m tra \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thu h\u1ed3i kho\u1ea3n ph\u1ea3i thu v\u00e0 ti\u1ec1n n\u1ee3 t\u1eeb kh\u00e1ch h\u00e0ng.\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\/34271"}],"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=34271"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34271\/revisions"}],"predecessor-version":[{"id":67936,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34271\/revisions\/67936"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}