{"id":34283,"date":"2023-12-08T03:55:37","date_gmt":"2023-12-08T03:55:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/vong-quay-tien-mat-cash-conversion-cycle-ccc-la-gi.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"vong-quay-tien-mat-cash-conversion-cycle-ccc-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/vong-quay-tien-mat-cash-conversion-cycle-ccc-la-gi.html","title":{"rendered":"V\u00f2ng quay ti\u1ec1n m\u1eb7t (Cash Conversion Cycle – CCC) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

V\u00f2ng quay ti\u1ec1n m\u1eb7t (Cash Conversion Cycle – CCC)<\/font><\/h2>\n

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

V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/b> trong ti\u1ebfng Anh l\u00e0 Cash Conversion Cycle<\/b>, vi\u1ebft t\u1eaft l\u00e0 CCC<\/b>.\u00a0V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/i> bi\u1ec3u th\u1ecb th\u1eddi gian (t\u00ednh b\u1eb1ng ng\u00e0y) \u0111\u1ec3 m\u1ed9t c\u00f4ng ty chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1eeb h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c th\u00e0nh d\u00f2ng ti\u1ec1n t\u1eeb b\u00e1n h\u00e0ng.<\/p>\n

V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/i> c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chu k\u00ec ho\u1ea1t \u0111\u1ed9ng r\u00f2ng<\/i> ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 chu k\u00ec ti\u1ec1n m\u1eb7t<\/i>.\u00a0<\/p>\n

V\u00f2ng quay ti\u1ec1n m\u1eb7t \u0111o l\u01b0\u1eddng m\u1ed7i \u0111\u1ed3ng \u0111\u00f4 la \u0111\u1ea7u v\u00e0o r\u00f2ng n\u1eb1m trong qui tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng\u00a0trong bao l\u00e2u tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00f3a th\u00e0nh ti\u1ec1n m\u1eb7t.<\/p>\n

V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/i> t\u00ednh \u0111\u1ebfn vi\u1ec7c c\u00f4ng ty c\u1ea7n bao nhi\u00eau th\u1eddi gian \u0111\u1ec3 b\u00e1n h\u00e0ng t\u1ed3n kho, m\u1ea5t bao nhi\u00eau th\u1eddi gian \u0111\u1ec3 thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 m\u1ea5t bao nhi\u00eau th\u1eddi gian \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t.<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

– V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/b> l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 \u0111\u1ecbnh l\u01b0\u1ee3ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00ed<\/span> c\u1ee7a c\u00f4ng ty.<\/p>\n

– Xu h\u01b0\u1edbng gi\u1ea3m ho\u1eb7c \u1ed5n \u0111\u1ecbnh c\u00e1c gi\u00e1 tr\u1ecb CCC qua nhi\u1ec1u th\u1eddi k\u00ec<\/span> l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u t\u1ed1t, trong khi c\u00e1c xu h\u01b0\u1edbng t\u0103ng s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch nhi\u1ec1u h\u01a1n d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c.\u00a0<\/p>\n

– N\u00ean nh\u1edb r\u1eb1ng v\u00f2ng quay ti\u1ec1n m\u1eb7t ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c ng\u00e0nh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u1ee5 thu\u1ed9c v\u00e0o qu\u1ea3n l\u00ed<\/span> h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan.<\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh v\u00f2ng quay ti\u1ec1n m\u1eb7t<\/font><\/h3>\n

V\u00ec v\u00f2ng quay ti\u1ec1n m\u1eb7t li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n th\u1eddi gian r\u00f2ng t\u1ed5ng h\u1ee3p\u00a0li\u00ean quan \u0111\u1ebfn ba giai \u0111o\u1ea1n tr\u00ean c\u1ee7a v\u00f2ng \u0111\u1eddi chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n m\u1eb7t, n\u00ean c\u00f4ng th\u1ee9c to\u00e1n h\u1ecdc cho CCC \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng:<\/p>\n

CCC = DIO + DSO – DPO<\/p>\n

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

CCC (Cash Conversion Cycle): V\u00f2ng quay ti\u1ec1n m\u1eb7t<\/p>\n

DIO (Days inventory outstanding): s\u1ed1 ng\u00e0y t\u1ed3n kho<\/p>\n

DSO (Days Sales Outstanding): s\u1ed1 ng\u00e0y thu h\u1ed3i ti\u1ec1n h\u00e0ng hay s\u1ed1 ng\u00e0y ph\u1ea3i thu<\/p>\n

DPO (Days payable outstanding): s\u1ed1 ng\u00e0y ph\u1ea3i tr\u1ea3<\/p>\n

L\u01b0u \u00fd<\/b><\/p>\n

– DIO v\u00e0 DSO g\u1eafn v\u1edbi v\u1edbi d\u00f2ng ti\u1ec1n v\u00e0o, trong khi DPO g\u1eafn v\u1edbi d\u00f2ng ti\u1ec1n ra c\u1ee7a c\u00f4ng ty.\u00a0Do \u0111\u00f3, DPO l\u00e0 con s\u1ed1 \u00e2m duy nh\u1ea5t khi t\u00ednh to\u00e1n.<\/p>\n

– M\u1ed9t c\u00e1ch kh\u00e1c \u0111\u1ec3 xem x\u00e9t vi\u1ec7c x\u00e2y d\u1ef1ng c\u00f4ng th\u1ee9c l\u00e0 DIO v\u00e0 DSO g\u1eafn v\u1edbi v\u1edbi h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng. Ch\u00fang l\u00e0\u00a0t\u00e0i s\u1ea3n\u00a0ng\u1eafn h\u1ea1n\u00a0v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 gi\u00e1 tr\u1ecb d\u01b0\u01a1ng (+).\u00a0DPO g\u1eafn v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (n\u1ee3 ph\u1ea3i tr\u1ea3), do \u0111\u00f3 mang gi\u00e1 tr\u1ecb \u00e2m (-).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Cash Conversion Cycle – CCC Definition, Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u00f2ng quay ti\u1ec1n m\u1eb7t (ti\u1ebfng Anh: Cash Conversion Cycle – CCC) bi\u1ec3u th\u1ecb th\u1eddi gian (t\u00ednh b\u1eb1ng ng\u00e0y) \u0111\u1ec3 m\u1ed9t c\u00f4ng ty chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1eeb h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c th\u00e0nh d\u00f2ng ti\u1ec1n t\u1eeb b\u00e1n 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\/34283"}],"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=34283"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34283\/revisions"}],"predecessor-version":[{"id":67944,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34283\/revisions\/67944"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}