{"id":34977,"date":"2023-12-08T07:45:09","date_gmt":"2023-12-08T07:45:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dinh-gia-tai-san-asset-valuation-la-gi.html"},"modified":"2023-12-08T07:45:09","modified_gmt":"2023-12-08T07:45:09","slug":"dinh-gia-tai-san-asset-valuation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dinh-gia-tai-san-asset-valuation-la-gi.html","title":{"rendered":"\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (Asset valuation) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\"\u0110\u1ecbnh<\/div>
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H\u00ecnh minh h\u1ecda<\/p>\n<\/figcaption><\/figure>\n

\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (Asset valuation)<\/font><\/h2>\n

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

\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b> trong ti\u1ebfng Anh l\u00e0 Asset valuation<\/b>.<\/p>\n

\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/i> l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed ho\u1eb7c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 tuy\u1ec7t \u0111\u1ed1i v\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i.<\/p>\n

C\u00e1c t\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n nh\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu v\u00e0 quy\u1ec1n ch\u1ecdn; t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 t\u00f2a nh\u00e0 v\u00e0 thi\u1ebft b\u1ecb; ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 nh\u00e3n hi\u1ec7u, b\u1eb1ng s\u00e1ng ch\u1ebf, th\u01b0\u01a1ng hi\u1ec7u…<\/p>\n

Hi\u1ec3u v\u1ec1 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/font><\/h3>\n

\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b> \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong t\u00e0i ch\u00ednh, v\u1eeba mang t\u00ednh ch\u1ee7 quan, v\u1eeba mang t\u00ednh kh\u00e1ch quan.<\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng, d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 chi ph\u00ed thay th\u1ebf c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y.<\/p>\n

Tuy nhi\u00ean, kh\u00f4ng c\u00f3 con s\u1ed1 n\u00e0o tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho nh\u00e0 \u0111\u1ea7u t\u01b0 bi\u1ebft ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7 c\u1ee7a m\u1ed9t c\u00f4ng ty l\u00e0 bao nhi\u00eau. C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 qu\u00e1 cao l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i trong th\u01b0\u01a1ng v\u1ee5 mua l\u1ea1i v\u00ec vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 ch\u1ee7 quan v\u00e0 kh\u00f3 \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/p>\n

C\u00e1c m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/font><\/h3>\n

(1) M\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 tuy\u1ec7t \u0111\u1ed1i<\/b><\/p>\n

M\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 tuy\u1ec7t \u0111\u1ed1i ch\u1ec9 d\u1ef1a tr\u00ean c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. Nh\u1eefng m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 thu\u1ed9c lo\u1ea1i n\u00e0y bao g\u1ed3m m\u00f4 h\u00ecnh chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n (DCF), m\u00f4 h\u00ecnh chi\u1ebft kh\u1ea5u c\u1ed5 t\u1ee9c, hay m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 thu nh\u1eadp c\u00f2n l\u1ea1i.<\/p>\n

(2) M\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u0111\u1ed1i hay m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 so s\u00e1nh<\/b><\/p>\n

C\u00e1c m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u0111\u1ed1i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb d\u1ef1a tr\u00ean quan s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/p>\n

V\u00ed d\u1ee5: C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch so s\u00e1nh t\u00e0i s\u1ea3n \u0111\u00f3 v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t khu v\u1ef1c c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m, thu\u1ed9c t\u00ednh t\u01b0\u01a1ng t\u1ef1.<\/p>\n

C\u00e1c c\u1ed5 phi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean c\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, ch\u1eb3ng h\u1ea1n nh\u01b0\u00a0h\u1ec7 s\u1ed1 gi\u00e1 tr\u00ean thu nh\u1eadp\u00a0(P\/E),\u00a0h\u1ec7 s\u1ed1 gi\u00e1 tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch\u00a0(P\/B) ho\u1eb7c\u00a0h\u1ec7 s\u1ed1 gi\u00e1 tr\u00ean d\u00f2ng ti\u1ec1n\u00a0(P\/CF).<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 c\u00e1c t\u00e0i s\u1ea3n thanh kho\u1ea3n k\u00e9m hay c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u00fang.<\/p>\n

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

\n \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (ti\u1ebfng Anh: Asset valuation) l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed ho\u1eb7c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 tuy\u1ec7t \u0111\u1ed1i v\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34977"}],"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=34977"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34977\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}