{"id":34281,"date":"2023-12-08T03:55:33","date_gmt":"2023-12-08T03:55:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thoi-gian-thu-hoi-tien-hang-ton-dong-days-sales-outstanding-dso-la-gi.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"thoi-gian-thu-hoi-tien-hang-ton-dong-days-sales-outstanding-dso-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thoi-gian-thu-hoi-tien-hang-ton-dong-days-sales-outstanding-dso-la-gi.html","title":{"rendered":"Th\u1eddi gian thu h\u1ed3i ti\u1ec1n h\u00e0ng t\u1ed3n \u0111\u1ecdng (Days Sales Outstanding – DSO) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: eduCBA<\/p>\n<\/div>\n<\/div>\n

Th\u1eddi gian thu h\u1ed3i ti\u1ec1n h\u00e0ng t\u1ed3n \u0111\u1ecdng (Days Sales Outstanding – DSO)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Th\u1eddi gian thu h\u1ed3i ti\u1ec1n h\u00e0ng t\u1ed3n \u0111\u1ecdng<\/b> trong ti\u1ebfng Anh l\u00e0 Days Sales Outstanding<\/b>, vi\u1ebft t\u1eaft l\u00e0 DSO<\/b>.\u00a0<\/p>\n

Th\u1eddi gian thu h\u1ed3i ti\u1ec1n h\u00e0ng t\u1ed3n \u0111\u1ecdng <\/i>\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ng\u00e0y trung b\u00ecnh m\u00e0 m\u1ed9t c\u00f4ng ty c\u1ea7n \u0111\u1ec3 thu h\u1ed3i l\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n h\u00e0ng sau khi \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

– DSO<\/b> th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00ed ho\u1eb7c h\u00e0ng n\u0103m v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i thu trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh chi cho t\u1ed5ng gi\u00e1 tr\u1ecb doanh s\u1ed1 b\u00e1n ch\u1ecbu trong c\u00f9ng k\u00ec v\u00e0 nh\u00e2n k\u1ebft qu\u1ea3 v\u1edbi s\u1ed1 ng\u00e0y trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3.<\/p>\n

– DSO<\/i> l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 c\u1ee7a\u00a0chu k\u00ec chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n m\u1eb7t\u00a0v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u1ed1 ng\u00e0y ph\u1ea3i thu ho\u1eb7c th\u1eddi gian thu ti\u1ec1n trung b\u00ecnh.<\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh<\/font><\/h3>\n

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DSO<\/i> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c:<\/p>\n

DSO = (C\u00e1c kho\u1ea3n ph\u1ea3i thu \/ Doanh thu b\u00e1n ch\u1ecbu ) x S\u1ed1 ng\u00e0y trong k\u00ec<\/p>\n

\u00dd ngh\u0129a kinh t\u1ebf c\u1ee7a DSO<\/font><\/h3>\n

– T\u1ea7m quan tr\u1ecdng c\u1ee7a ti\u1ec1n m\u1eb7t trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh m\u1ed9t doanh nghi\u1ec7p \u0111\u1eb7t ra y\u00eau c\u1ea7u thu th\u1eadp c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ed3n \u0111\u1ecdng c\u00e0ng nhanh c\u00e0ng t\u1ed1t.\u00a0<\/p>\n

C\u00e1c c\u00f4ng ty th\u01b0\u1eddng kh\u00e1 ch\u1eafc ch\u1eafn r\u1eb1ng h\u1ecd s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ed3n \u0111\u1ecdng t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c c\u1ee7a m\u00ecnh, tuy nhi\u00ean ti\u1ec1n lu\u00f4n c\u00f3 gi\u00e1 tr\u1ecb th\u1eddi gian. M\u1ed9t c\u00f4ng ty lu\u00f4n ch\u1edd \u0111\u1ee3i \u0111\u1ec3 nh\u1eadn ti\u1ec1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00f3 \u0111\u00e3 b\u1ecb u\u1ed5ng ph\u00ed. B\u1eb1ng c\u00e1ch nhanh ch\u00f3ng bi\u1ebfn doanh s\u1ed1 b\u00e1n ch\u1ecbu th\u00e0nh ti\u1ec1n m\u1eb7t, m\u1ed9t c\u00f4ng ty c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0a ti\u1ec1n m\u1eb7t \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 nhanh h\u01a1n.<\/p>\n

–\u00a0DSO<\/b> cao cho th\u1ea5y m\u1ed9t c\u00f4ng ty \u0111ang b\u00e1n ch\u1ecbu ph\u1ea7n l\u1edbn s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh cho kh\u00e1ch h\u00e0ng v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian h\u01a1n \u0111\u1ec3 thu ti\u1ec1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 d\u00f2ng ti\u1ec1n v\u00ec kho\u1ea3ng th\u1eddi gian t\u1eeb l\u00fac b\u00e1n h\u00e0ng \u0111\u1ebfn l\u00fac c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1 d\u00e0i. Ng\u01b0\u1ee3c l\u1ea1i, DSO th\u1ea5p c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty ph\u1ea3i m\u1ea5t \u00edt ng\u00e0y h\u01a1n \u0111\u1ec3 thu th\u1eadp c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ed3n \u0111\u1ecdng.<\/p>\n

L\u01b0u \u00fd<\/font><\/h3>\n

– \u0110i\u1ec1u quan tr\u1ecdng c\u1ea7n nh\u1edb l\u00e0 c\u00f4ng th\u1ee9c DSO<\/i> ch\u1ec9 t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n doanh thu b\u00e1n ch\u1ecbu. M\u1eb7c d\u00f9 doanh thu b\u1eb1ng ti\u1ec1n m\u1eb7t (cash sales) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 DSO b\u1eb1ng 0, nh\u01b0ng ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o DSO<\/i> v\u00ec th\u1ef1c ch\u1ea5t doanh thu ti\u1ec1n m\u1eb7t l\u00e0 qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng thu ti\u1ec1n ngay, kh\u00f4ng c\u00f3 kho\u1ea3ng th\u1eddi gian gi\u1eefa vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n thanh to\u00e1n.<\/p>\n

– N\u1ebfu doanh thu b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn trong c\u00f4ng th\u1ee9c s\u1ebd l\u00e0m gi\u1ea3m DSO v\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 t\u1ec9 l\u1ec7 b\u00e1n h\u00e0ng thu ti\u1ec1n ngay cao s\u1ebd c\u00f3 DSO th\u1ea5p h\u01a1n so v\u1edbi nh\u1eefng c\u00f4ng ty c\u00f3 t\u1ec9 l\u1ec7 b\u00e1n ch\u1ecbu cao.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Days Sales Outstanding \u2013 DSO Definition)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1eddi gian thu h\u1ed3i ti\u1ec1n h\u00e0ng t\u1ed3n \u0111\u1ecdng (ti\u1ebfng Anh: Days Sales Outstanding – DSO) \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ng\u00e0y trung b\u00ecnh m\u00e0 m\u1ed9t c\u00f4ng ty c\u1ea7n \u0111\u1ec3 thu h\u1ed3i l\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n h\u00e0ng sau khi \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c 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\/34281"}],"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=34281"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34281\/revisions"}],"predecessor-version":[{"id":67943,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34281\/revisions\/67943"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}