{"id":34378,"date":"2023-12-08T04:00:11","date_gmt":"2023-12-08T04:00:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/quan-tri-loi-nhuan-earning-management-trong-ke-toan-la-gi.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"quan-tri-loi-nhuan-earning-management-trong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/quan-tri-loi-nhuan-earning-management-trong-ke-toan-la-gi.html","title":{"rendered":"Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn (Earning Management) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/font><\/h2>\n

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

Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Earning management<\/b>.<\/p>\n

Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/b> l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng nh\u1eefng k\u0129 thu\u1eadt k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0th\u1ec3 hi\u1ec7n m\u1ed9t c\u00e1i nh\u00ecn t\u00edch c\u1ef1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Nhi\u1ec1u qui t\u1eafc v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 theo c\u00e1c nguy\u00ean t\u1eafc n\u00e0y.\u00a0<\/p>\n

S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/font><\/h3>\n

Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/b> t\u1eadn d\u1ee5ng c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n v\u00e0 t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u00f3ng \u0111\u1ea1i ho\u1eb7c “l\u00e0m \u0111\u1eb9p” l\u1ee3i nhu\u1eadn.<\/p>\n

L\u1ee3i nhu\u1eadn \u1edf \u0111\u00e2y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu nh\u1eadp r\u00f2ng ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 qu\u00ed t\u00e0i ch\u00ednh ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span> \u0111\u1ec3 gi\u1ea3m b\u1edbt s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u01b0a ra l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p h\u01a1n trong m\u1ed7i th\u00e1ng, qu\u00ed ho\u1eb7c n\u0103m.\u00a0<\/p>\n

Bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ph\u1ea7n r\u1ea5t b\u00ecnh th\u01b0\u1eddng trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, nh\u01b0ng nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 b\u00e1o \u0111\u1ed9ng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0o mu\u1ed1n nh\u00ecn th\u1ea5y s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 t\u0103ng tr\u01b0\u1edfng.<\/p>\n

Gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty th\u01b0\u1eddng t\u0103ng ho\u1eb7c gi\u1ea3m sau khi c\u00f3 th\u00f4ng b\u00e1o l\u1ee3i nhu\u1eadn, t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c l\u1ee3i nhu\u1eadn c\u00f3 \u0111\u00e1p \u1ee9ng hay gi\u1ea3m so v\u1edbi k\u00ec v\u1ecdng c\u1ee7a c\u00e1c nh\u00e0 ph\u00e2n t\u00edch hay kh\u00f4ng.\u00a0<\/p>\n

Nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 c\u1ea3m th\u1ea5y \u00e1p l\u1ef1c khi qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span> b\u1eb1ng c\u00e1ch thao t\u00fang c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 \u0111\u00e1p \u1ee9ng k\u00ec v\u1ecdng t\u00e0i ch\u00ednh v\u00e0 khi\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty t\u0103ng l\u00ean. Nhi\u1ec1u gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n th\u01b0\u1edfng d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng quy\u1ec1n mua ho\u1eb7c b\u00e1n c\u1ed5 phi\u1ebfu khi gi\u00e1 c\u1ed5 phi\u1ebfu t\u0103ng.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/font><\/h3>\n

M\u1ed9t ph\u01b0\u01a1ng ph\u00e1p thao t\u00fang trong khi qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span> l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, t\u1ea1o l\u1ee3i nhu\u1eadn cao h\u01a1n trong ng\u1eafn h\u1ea1n.\u00a0\u00a0<\/p>\n

V\u00ed d\u1ee5: gi\u1ea3 s\u1eed m\u1ed9t nh\u00e0 b\u00e1n l\u1ebb \u0111\u1ed3 n\u1ed9i th\u1ea5t s\u1eed d\u1ee5ng\u00a0ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc (LIFO) \u0111\u1ec3 t\u00ednh chi ph\u00ed cho c\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00e1n.\u00a0Theo LIFO, c\u00e1c m\u1eb7t h\u00e0ng n\u00e0o m\u1edbi nh\u1eadp v\u1ec1 s\u1ebd\u00a0l\u00e0\u00a0nh\u1eefng h\u00e0ng h\u00f3a \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c xu\u1ea5t \u0111i.\u00a0V\u00ec chi ph\u00ed h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng t\u0103ng theo th\u1eddi gian, c\u00e1c m\u1eb7t h\u00e0ng m\u1edbi h\u01a1n \u0111\u1eaft h\u01a1n v\u00e0 \u0111i\u1ec1u n\u00e0y t\u1ea1o ra chi ph\u00ed b\u00e1n h\u00e0ng cao h\u01a1n v\u00e0 l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n.\u00a0<\/p>\n

N\u1ebfu nh\u00e0 b\u00e1n l\u1ebb chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp\u00a0tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc\u00a0(FIFO) \u0111\u1ec3 nh\u1eadn bi\u1ebft chi ph\u00ed h\u00e0ng t\u1ed3n kho, c\u00f4ng ty s\u1ebd xem x\u00e9t c\u00e1c m\u1eb7t h\u00e0ng c\u0169 h\u01a1n, r\u1ebb h\u01a1n \u0111\u1ec3 b\u00e1n tr\u01b0\u1edbc.\u00a0FIFO t\u1ea1o ra\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u1ea5p h\u01a1n\u00a0chi ph\u00ed v\u00e0 do \u0111\u00f3, l\u1ee3i nhu\u1eadn cao h\u01a1n \u0111\u1ec3 c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f4ng b\u1ed1 thu nh\u1eadp r\u00f2ng cao h\u01a1n trong giai \u0111o\u1ea1n hi\u1ec7n t\u1ea1i.<\/p>\n

M\u1ed9t h\u00ecnh th\u1ee9c qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/span><\/b> kh\u00e1c l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty \u0111\u1ec3 c\u00f3 nhi\u1ec1u chi ph\u00ed \u0111\u01b0\u1ee3c\u00a0v\u1ed1n h\u00f3a\u00a0h\u01a1n l\u00e0 chi ph\u00ed t\u1ee9c th\u00ec.\u00a0V\u1ed1n h\u00f3a chi ph\u00ed khi\u00a0t\u00e0i s\u1ea3n\u00a0tr\u00ec ho\u00e3n vi\u1ec7c ghi nh\u1eadn chi ph\u00ed v\u00e0 t\u0103ng l\u1ee3i nhu\u1eadn trong ng\u1eafn h\u1ea1n.\u00a0<\/p>\n

Gi\u1ea3 s\u1eed, v\u00ed d\u1ee5, ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty qui \u0111\u1ecbnh r\u1eb1ng m\u1ecdi m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mua d\u01b0\u1edbi 5.000 \u0111\u00f4 la v\u1edbi chi ph\u00ed t\u1ee9c th\u00ec v\u00e0 chi ph\u00ed tr\u00ean 5.000 \u0111\u00f4 la c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a l\u00e0 t\u00e0i s\u1ea3n.\u00a0N\u1ebfu c\u00f4ng ty thay \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u00e0 b\u1eaft \u0111\u1ea7u t\u1eadn d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng tr\u00ean 1.000 \u0111\u00f4 la, chi ph\u00ed s\u1ebd gi\u1ea3m trong ng\u1eafn h\u1ea1n v\u00e0 l\u1ee3i nhu\u1eadn t\u0103ng.<\/p>\n

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

\n Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn (ti\u1ebfng Anh: Earning Management) thao t\u00fang l\u1ee3i nhu\u1eadn \u0111\u1ec3 h\u01b0\u1edbng t\u1edbi m\u1ed9t m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c c\u1ea5p qu\u1ea3n l\u00ed v\u00e0 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch c\u1ee7a c\u00f4ng ty, ho\u1eb7c \u0111\u1ec3 l\u00e0m l\u1ee3i nhu\u1eadn tr\u1edf n\u00ean \u0111\u1eb9p h\u01a1n.\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\/34378"}],"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=34378"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34378\/revisions"}],"predecessor-version":[{"id":67993,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34378\/revisions\/67993"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}