{"id":34324,"date":"2023-12-08T03:57:34","date_gmt":"2023-12-08T03:57:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ban-liet-ke-aging-aging-schedule-la-gi-nhung-loi-ich.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"ban-liet-ke-aging-aging-schedule-la-gi-nhung-loi-ich","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ban-liet-ke-aging-aging-schedule-la-gi-nhung-loi-ich.html","title":{"rendered":"B\u1ea3n li\u1ec7t k\u00ea aging (Aging Schedule) l\u00e0 g\u00ec? Nh\u1eefng l\u1ee3i \u00edch"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Rocketreceivables.com<\/p>\n<\/div>\n<\/div>\n

B\u1ea3n li\u1ec7t k\u00ea aging<\/font><\/h2>\n

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

B\u1ea3n li\u1ec7t k\u00ea aging<\/b> hay c\u00f2n g\u1ecdi l\u00e0 b\u1ea3n c\u00e2n \u0111\u1ed1i theo th\u1eddi gian<\/b>, trong ti\u1ebfng Anh l\u00e0 aging schedule<\/b>.<\/p>\n

B\u1ea3n li\u1ec7t k\u00ea aging<\/b> l\u00e0 m\u1ed9t b\u1ea3ng k\u1ebf to\u00e1n li\u1ec7t k\u00ea nh\u1eefng kho\u1ea3n ph\u1ea3i thu c\u1ee7a c\u00f4ng ty, s\u1eafp x\u1ebfp theo ng\u00e0y \u0111\u00e1o h\u1ea1n. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c vi\u1ebft ra b\u1eb1ng m\u1ed9t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. M\u1ed9t b\u1ea3n li\u1ec7t k\u00ea aging gi\u00fap c\u00f4ng ty xem \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd c\u00f3 thanh to\u00e1n \u0111\u00fang h\u1eb9n kh\u00f4ng. N\u00f3 tr\u00ecnh b\u00e0y r\u00f5 nh\u1eefng kho\u1ea3n ph\u1ea3i thu theo th\u1eddi gian c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n, c\u00f9ng v\u1edbi t\u00ean kh\u00e1ch h\u00e0ng v\u00e0 ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

B\u1ea3n li\u1ec7t k\u00ea aging ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/font><\/h3>\n

B\u1ea3n li\u1ec7t k\u00ea aging<\/b> th\u01b0\u1eddng ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n th\u00e0nh c\u00e1c m\u1ee5c: Hi\u1ec7n t\u1ea1i (d\u01b0\u1edbi 30 ng\u00e0y), qu\u00e1 h\u1ea1n 1-30 ng\u00e0y, qu\u00e1 h\u1ea1n 30-60 ng\u00e0y, qu\u00e1 h\u1ea1n 60-90 ng\u00e0y v\u00e0 qu\u00e1 h\u1ea1n h\u01a1n 90 ng\u00e0y.<\/p>\n

C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng b\u1ea3n li\u1ec7t k\u00ea aging<\/b> \u0111\u1ec3 theo d\u00f5i nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0o \u0111ang qu\u00e1 h\u1ea1n v\u00e0 xem x\u00e9t g\u1eedi nh\u1eafc nh\u1edf \u0111\u1ebfn kh\u00e1ch h\u00e0ng. Ho\u1eb7c n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u00f3 \u0111\u00e3 tr\u1ec5 h\u1ea1n qu\u00e1 l\u00e2u th\u00ec c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh nh\u1edd thu h\u1ed9. C\u00f4ng ty s\u1ebd lu\u00f4n mu\u1ed1n c\u00e1c t\u00e0i kho\u1ea3n n\u1eb1m \u1edf m\u1ee5c hi\u1ec7n t\u1ea1i c\u00e0ng nhi\u1ec1u c\u00e0ng t\u1ed1t b\u1edfi v\u00ec t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e0ng l\u00e2u th\u00ec c\u00e0ng c\u00f3 nguy c\u01a1 kh\u00f4ng bao gi\u1edd \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 bi\u1ebfn th\u00e0nh kho\u1ea3ng l\u1ed7.<\/p>\n

M\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 g\u1eb7p r\u1eafc r\u1ed1i t\u00e0i ch\u00ednh n\u1ebfu nh\u01b0 c\u00f3 qu\u00e1 nhi\u1ec1u t\u00e0i kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n. Khi \u0111\u00f3, c\u00f4ng ty s\u1ebd ph\u1ea3i vay ti\u1ec1n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng. Ti\u1ec1n vay th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i. C\u00e1c t\u00e0i kho\u1ea3n c\u1ee9 ch\u1eadm thanh to\u00e1n th\u00eam m\u1ed9t ng\u00e0y th\u00ec t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty l\u1ea1i th\u00eam \u1ea3nh h\u01b0\u1edfng, v\u00e0 c\u00e0ng nhi\u1ec1u t\u00e0i kho\u1ea3n nh\u01b0 v\u1eady th\u00ec \u1ea3nh h\u01b0\u1edfng c\u00e0ng m\u1ea1nh m\u1ebd.<\/p>\n

L\u1ee3i \u00edch c\u1ee7a b\u1ea3n li\u1ec7t k\u00ea aging<\/font><\/h3>\n

B\u1ea3n li\u1ec7t k\u00ea aging<\/b> th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 ph\u00e2n t\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. N\u00f3 \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch trong vi\u1ec7c qu\u1ea3n l\u00fd v\u1ed1n ho\u1ea1t \u0111\u1ed9ng. B\u1ea3n li\u1ec7t k\u00ea aging gi\u00fap c\u00e1c c\u00f4ng ty d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n b\u1eb1ng vi\u1ec7t ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 theo ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 ph\u00e2n lo\u1ea1i l\u1ee3i nhu\u1eadn k\u00ec v\u1ecdng theo s\u1ed1 ng\u00e0y k\u1ec3 t\u1eeb khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c g\u1eedi \u0111i.<\/p>\n

D\u00f2ng ti\u1ec1n r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, nhi\u1ec1u doanh nghi\u1ec7p th\u1ea5t b\u1ea1i ch\u1ec9 v\u00ec d\u00f2ng ti\u1ec1n \u00e2m. \u0110\u00f3 l\u00e0 l\u00ed do v\u00ec sao theo d\u00f5i d\u00f2ng ti\u1ec1n l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 duy tr\u00ec m\u1ed9t doanh nghi\u1ec7p kh\u1ecfe m\u1ea1nh v\u00e0 th\u00e0nh c\u00f4ng. B\u00ean c\u1ea1nh nh\u1eefng l\u1ee3i \u00edch tr\u00ean, b\u1ea3n li\u1ec7t k\u00ea aging c\u00f2n gi\u00fap nh\u1eefng b\u00ean cho thu\u00ea t\u00e0i ch\u00ednh th\u1ea9m \u0111\u1ecbnh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh cho vay.<\/p>\n

Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 d\u00f9ng b\u1ea3n li\u1ec7t k\u00ea aging \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kho\u1ea3n ph\u1ea3i thu c\u1ee7a c\u00f4ng ty. N\u1ebfu m\u1ed9t kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u1ec5 h\u1ea1n nhi\u1ec1u l\u1ea7n, th\u00ec c\u00f4ng ty n\u00ean c\u00e2n nh\u1eafc l\u1ea1i tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c l\u00e0m \u0103n v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u00f3.<\/p>\n

B\u1ea3n li\u1ec7t k\u00ea aging c\u00f2n gi\u00fap t\u00ednh \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7 kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1ec3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c. Gi\u00fap cho doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00ed. Khi bi\u1ebft \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7 kh\u00f4ng thu \u0111\u01b0\u1ee3c trong t\u1ed5ng kho\u1ea3n ph\u1ea3i thu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm gi\u1ea3i ph\u00e1p cho d\u00f2ng ti\u1ec1n tr\u01b0\u1edbc khi m\u1ecdi vi\u1ec7c tr\u1edf n\u00ean ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t.\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh nh\u01b0 b\u00e1n l\u1ebb hay s\u1ea3n xu\u1ea5t, b\u1ea3n li\u1ec7t k\u00ea aging l\u00e0 nh\u00e2n t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf t\u00edn d\u1ee5ng. N\u1ebfu c\u00f4ng ty \u0111ang c\u00f3 qu\u00e1 nhi\u1ec1u kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n th\u00ec n\u00f3 n\u00ean xem x\u00e9t l\u1ea1i \u0111i\u1ec1u ki\u1ec7n c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh.<\/p>\n

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

\n B\u1ea3n li\u1ec7t k\u00ea aging (ti\u1ebfng Anh: Aging schedule) l\u00e0 m\u1ed9t b\u1ea3ng k\u1ebf to\u00e1n li\u1ec7t k\u00ea nh\u1eefng kho\u1ea3n ph\u1ea3i thu c\u1ee7a c\u00f4ng ty – s\u1eafp x\u1ebfp theo ng\u00e0y \u0111\u00e1o h\u1ea1n.\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\/34324"}],"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=34324"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34324\/revisions"}],"predecessor-version":[{"id":67966,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34324\/revisions\/67966"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}