{"id":41243,"date":"2023-12-10T02:35:35","date_gmt":"2023-12-10T02:35:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/muon-doc-duoc-bao-cao-tai-chinh-ban-phai-hieu-cac-chi-so-co-ban-nay.html"},"modified":"2023-12-13T04:44:18","modified_gmt":"2023-12-13T04:44:18","slug":"muon-doc-duoc-bao-cao-tai-chinh-ban-phai-hieu-cac-chi-so-co-ban-nay","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/muon-doc-duoc-bao-cao-tai-chinh-ban-phai-hieu-cac-chi-so-co-ban-nay.html","title":{"rendered":"Mu\u1ed1n \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n ph\u1ea3i hi\u1ec3u c\u00e1c ch\u1ec9 s\u1ed1 c\u01a1 b\u1ea3n n\u00e0y"},"content":{"rendered":"
\n

Income statement l\u00e0 g\u00ec?<\/strong> N\u00f3 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u1ede b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd c\u00f9ng nhau t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 nh\u1eefng kh\u00e1i ni\u1ec7m c\u1ea7n bi\u1ebft \u0111\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e9!<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng h\u1ecdc chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n hay d\u00e0nh \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 nghi\u00ean c\u1ee9u v\u1ec1 ch\u00fang th\u00ec vi\u1ec7c \u0111\u1ecdc c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ea3 l\u00e0 m\u1ed9t th\u1eed th\u00e1ch v\u00f4 c\u00f9ng h\u00f3c b\u00faa.<\/p>\n

Ch\u1eb3ng h\u1ea1n, b\u1ea1n c\u00f3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c nhau gi\u1eefa gross profit, gross margin, sales profit<\/strong> v\u00e0 gross income<\/strong> kh\u00f4ng? \u0110\u1eebng c\u1ed1 t\u00ecm ra \u0111i\u1ec3m kh\u00e1c bi\u1ec7t n\u1eefa, b\u1edfi v\u00ec 4 thu\u1eadt ng\u1eef n\u00e0y \u0111\u1ec1u ch\u1ec9 c\u00f9ng m\u1ed9t th\u1ee9: l\u1ee3i nhu\u1eadn g\u1ed9p!<\/p>\n

Th\u1ebf n\u00ean, n\u1ebfu b\u1ea1n \u0111am m\u00ea k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh nh\u01b0ng l\u1ea1i kh\u00f4ng h\u00e1o h\u1ee9c t\u1edbi m\u1ee9c s\u1eb5n s\u00e0ng tham gia c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u th\u00ec b\u00e0i vi\u1ebft n\u00e0y c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n n\u1eafm v\u1eefng \u0111\u01b0\u1ee3c m\u1ed9t v\u00e0i ch\u1ec9 s\u1ed1 c\u01a1 b\u1ea3n \u0111\u1ec3 kh\u00f4ng c\u00f2n c\u1ea3m th\u1ea5y cho\u00e1ng v\u00e1ng m\u1ed7i khi nh\u00ecn v\u00e0o m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1eefa.<\/p>\n

Gi\u1ea3 s\u1eed, b\u1ea1n s\u1edf h\u1eefu m\u1ed9t trang tr\u1ea1i t\u00e1o. V\u1eady th\u00ec l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan t\u1edbi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, thu ho\u1ea1ch v\u00e0 b\u00e1n h\u00e0ng c\u1ee7a m\u00ecnh?<\/p>\n

\"B\u00e1o<\/p>\n

\u0110\u1ea7u ti\u00ean, m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd bao g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet)<\/strong> \u2013 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 v\u00e0 v\u1ed1n c\u1ed5 \u0111\u00f4ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (Income Statement)<\/strong> \u2013 ph\u1ea3n \u00e1nh doanh thu v\u00e0 chi ph\u00ed, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cash Flow Statement)<\/strong> \u2013 ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0\/ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111i v\u00e0o v\u00e0 \u0111i ra ph\u00e1t sinh trong m\u1ed9t th\u1eddi k\u1ef3 c\u1ee5 th\u1ec3. Khi nh\u00ecn v\u00e0o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1ed9t \u0111i\u1ec1u b\u1ea1n c\u1ea7n l\u01b0u \u00fd l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1eef li\u1ec7u \u00e2m th\u00ec thay v\u00ec \u0111\u01b0\u1ee3c vi\u1ebft -$100,000, ch\u00fang c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c vi\u1ebft d\u01b0\u1edbi d\u1ea1ng ($100,000).<\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet)<\/h2>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance sheet) l\u00e0 m\u1ed9t b\u1ea3n t\u00f3m t\u1eaft v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3, c\u00f2n \u0111\u01b0\u1ee3c coi nh\u01b0 l\u00e0 m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n

T\u00e0i s\u1ea3n (Assets)<\/h3>\n

Trong t\u00ecnh hu\u1ed1ng tr\u00ean th\u00ec t\u00e0i s\u1ea3n l\u00e0 ngu\u1ed3n l\u1ef1c m\u00e0 b\u1ea1n s\u1edf h\u1eefu, bao g\u1ed3m \u0111\u1ea5t tr\u1ed3ng tr\u1ecdt, t\u00e1o v\u00e0 c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/p>\n

T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng (Current assets):<\/strong> T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng l\u00e0 t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng h\u1ebft trong t\u01b0\u01a1ng lai g\u1ea7n, th\u01b0\u1eddng l\u00e0 trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh. T\u00e0i s\u1ea3n \u0111i\u1ec3n h\u00ecnh hi\u1ec7n nay bao g\u1ed3m ti\u1ec1n, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, t\u00e0i kho\u1ea3n ph\u1ea3i thu, kho, ph\u1ea7n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong v\u00f2ng m\u1ed9t n\u0103m v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/p>\n

T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (Non-current assets):<\/strong> T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng, lu\u00e2n chuy\u1ec3n, thu h\u1ed3i d\u00e0i h\u01a1n 12 th\u00e1ng ho\u1eb7c trong nhi\u1ec1u chu k\u1ef3 kinh doanh (\u0111i k\u00e8m v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn) v\u00e0 th\u01b0\u1eddng kh\u00f3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t. Hi\u1ec7n nay, t\u1ea1i c\u00e1c doanh nghi\u1ec7p, nh\u00e0 m\u00e1y, trang thi\u1ebft b\u1ecb v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, h\u1ea1 t\u1ea7ng kh\u00e1c \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed assets) \u2013 m\u1ed9t d\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/p>\n

T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (Intangible assets):<\/strong> T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1eb7t ti\u1ec1n t\u1ec7 v\u00e0 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t. T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh bao g\u1ed3m gi\u1ea5y \u0111\u0103ng k\u00fd quy tr\u00ecnh s\u1ea3n xu\u1ea5t, gi\u1ea5y \u0111\u0103ng k\u00fd b\u1ea3n quy\u1ec1n, t\u00e0i li\u1ec7u v\u1ec1 k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7\u00a0(nh\u1eefng ghi ch\u00e9p trong ph\u00f2ng th\u00ed nghi\u1ec7m, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt…), c\u00e1c t\u00e1c ph\u1ea9m hay b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3, ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh c\u00f3 b\u1ea3n quy\u1ec1n, c\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1ed1, ph\u1ea7n m\u1ec1m ki\u1ec3m so\u00e1t m\u1ea1ng t\u00edch h\u1ee3p n\u1ed9i b\u1ed9, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p, \u0111\u0103ng k\u00fd b\u1ea3n quy\u1ec1n s\u1ea3n ph\u1ea9m, b\u00ed quy\u1ebft th\u01b0\u01a1ng hi\u1ec7u, b\u1ea3n v\u1ebd v\u00e0 bi\u1ec3u \u0111\u1ed3 k\u1ef9 thu\u1eadt, b\u1ea3n thi\u1ebft k\u1ebf, ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu…<\/p>\n

\u00a0<\/div>\n

Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m theo th\u1eddi gian. Trong t\u00ecnh hu\u1ed1ng tr\u00ean, c\u00e1c qu\u1ea3 t\u00e1o s\u1ebd b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb r\u1ea5t nhanh do ch\u00fang c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb th\u1ed1i trong kho\u1ea3ng v\u00e0i tu\u1ea7n.<\/p>\n

N\u1ee3 (Liabilities)<\/h3>\n

Hi\u1ec3u n\u00f4m nay, n\u1ee3 l\u00e0 th\u1ee9 m\u00e0 b\u1ea1n vay c\u1ee7a ng\u01b0\u1eddi kh\u00e1c v\u00e0 ph\u1ea3i tr\u1ea3 cho h\u1ecd, bao g\u1ed3m: c\u00e1c kho\u1ea3n vay (Loans), thanh to\u00e1n tr\u1ea3 ch\u1eadm (Deferred payments) v\u00e0 chi ph\u00ed d\u1ed3n t\u00edch (Accrued expenses).<\/p>\n

Chi ph\u00ed d\u1ed3n t\u00edch (Accrued expenses):<\/strong> Chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn. \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh, ch\u01b0a \u0111\u01b0\u1ee3c chi tr\u1ea3 nh\u01b0ng trong t\u01b0\u01a1ng lai s\u1ebd ph\u1ea3i chi tr\u1ea3 khi \u0111\u1ebfn k\u1ef3 thanh to\u00e1n. M\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed d\u1ed3n t\u00edch nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng (khi ng\u00e0y ph\u00e1t l\u01b0\u01a1ng kh\u00f4ng r\u01a1i v\u00e0o cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n), l\u00e3i vay t\u1eeb c\u00e1c kh\u1ebf \u01b0\u1edbc nh\u1eadn n\u1ee3 hay thu\u1ebf ph\u1ea3i tr\u1ea3.<\/p>\n

N\u1ee3 ng\u1eafn h\u1ea1n (Current liabilities):<\/strong> N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00f4ng ty hay ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong kho\u1ea3ng th\u1eddi gian 1 n\u0103m (n\u0103m t\u00e0i ch\u00ednh). T\u00e0i s\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n, t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n n\u1ee3 t\u00edch l\u0169y v\u00e0 c\u00e1c lo\u1ea1i kho\u1ea3n n\u1ee3 kh\u00e1c.<\/p>\n

N\u1ee3 d\u00e0i h\u1ea1n (non-current liablities):<\/strong> N\u1ee3 d\u00e0i h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1ec3 tr\u1ea3 trong th\u1eddi gian h\u01a1n 1 n\u0103m, bao g\u1ed3m vay d\u00e0i h\u1ea1n cho \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, n\u1ee3 d\u00e0i h\u1ea1n ph\u1ea3i tr\u1ea3, tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3…<\/p>\n

Income statement (B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh)<\/h2>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u00edch l\u0169y c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong m\u1ed9t khung th\u1eddi gian x\u00e1c \u0111\u1ecbnh. B\u00e1o c\u00e1o n\u00e0y cho bi\u1ebft li\u1ec7u ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn hay kh\u00f4ng – ngh\u0129a l\u00e0 li\u1ec7u thu nh\u1eadp thu\u1ea7n (l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf) d\u01b0\u01a1ng hay \u00e2m v\u00e0 th\u01b0\u1eddng c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1o c\u00e1o l\u1ed7 l\u00e3i. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t bi\u1ec3u th\u1ee9c \u0111\u01a1n gi\u1ea3n nh\u01b0 sau: Doanh thu – chi ph\u00ed = l\u1ee3i nhu\u1eadn.<\/p>\n

\"B\u00e1o<\/p>\n

C\u00e1c lo\u1ea1i chi ph\u00ed (Expense)<\/h3>\n

1. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Cost of goods sold – COGS)<\/strong><\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea3n \u00e1nh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. N\u00f3 ph\u1ea3n \u00e1nh m\u1ee9c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a c\u0169ng nh\u01b0 tham gia x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 trong m\u1ed9t chu k\u1ef3 kinh doanh. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m chi ph\u00ed c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t ho\u1eb7c mua h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n.<\/p>\n

\u00a0<\/div>\n

\u0110\u1ed1i v\u1edbi v\u00ed d\u1ee5 v\u1ec1 trang tr\u1ea1i t\u00e1o \u0111\u01b0\u1ee3c n\u00eau ra \u1edf \u0111\u1ea7u b\u00e0i th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u1edf \u0111\u00e2y l\u00e0 chi ph\u00ed mua h\u1ea1t gi\u1ed1ng, l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u00e0m v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n t\u00e1o cho t\u1edbi khi \u0111\u01b0\u1ee3c mang \u0111i b\u00e1n.<\/p>\n

2. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (Operating expenses – Opex)<\/strong><\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty bu\u00f4n b\u00e1n l\u00e0 nh\u1eefng chi ph\u00ed x\u1ea3y ra trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a c\u00f4ng ty, kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed c\u1ee7a h\u00e0ng b\u00e1n. Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng l\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00ed, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, ti\u1ec1n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m cho c\u1ea3 m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00ed.<\/p>\n

3. Ph\u00ed t\u1ed5n (Capital expenditures – Capex)<\/strong><\/p>\n

Chi ph\u00ed \u2013 ph\u00ed t\u1ed5n l\u00e0 c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 n\u00e2ng c\u1ea5p ho\u1eb7c t\u1eadu m\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (nh\u00e0 c\u1eeda – \u0111\u1ea5t \u0111ai), nh\u00e0 m\u00e1y \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c trang thi\u1ebft b\u1ecb. Lo\u1ea1i ph\u00ed t\u1ed5n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c s\u1eeda m\u00e1i to\u00e0 nh\u00e0 \u0111\u1ebfn vi\u1ec7c x\u00e2y m\u1edbi c\u1ea3 m\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t.<\/p>\n

4. Chi ph\u00ed t\u00e0i ch\u00ednh (Finance cost)<\/strong><\/p>\n

Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng kho\u1ea3n ph\u00ed m\u00e0 ng\u01b0\u1eddi \u0111i vay ph\u1ea3i tr\u1ea3 khi h\u1ecd vay ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng hay m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m l\u00e3i su\u1ea5t kho\u1ea3n vay, ph\u00ed giao d\u1ecbch, ph\u00ed hoa h\u1ed3ng, ph\u00ed thanh to\u00e1n ch\u1eadm, ph\u00ed h\u00e0ng n\u0103m nh\u01b0 ph\u00ed th\u1ebb t\u00edn d\u1ee5ng h\u00e0ng n\u0103m v\u00e0 ph\u00ed t\u00edn d\u1ee5ng b\u1ea3o hi\u1ec3m h\u00e0ng n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cho vay y\u00eau c\u1ea7u c\u00f3 b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh cho vay.<\/p>\n

5. Thu\u1ebf (Tax expense)<\/strong><\/p>\n

Tax expense l\u00e0 t\u1ed5ng chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (ho\u1eb7c thu nh\u1eadp thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i) khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 c\u1ee7a m\u1ed9t k\u1ef3.<\/p>\n

Doanh thu (Revenue ho\u1eb7c sales\/gross income\/top-line)<\/h3>\n

Doanh thu l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00f4ng ty thu \u0111\u01b0\u1ee3c sau m\u1ed9t kho\u1ea3ng th\u1eddi gian kinh doanh x\u00e1c \u0111\u1ecbnh. N\u1ebfu b\u00e1n \u0111\u01b0\u1ee3c 1 tri\u1ec7u ti\u1ec1n t\u00e1o trong 1 n\u0103m th\u00ec \u0111\u00f3 l\u00e0 doanh thu h\u00e0ng n\u0103m. N\u00f3 c\u0169ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “top line” v\u00ec s\u1ed1 li\u1ec7u t\u00ednh to\u00e1n n\u1eb1m \u1edf d\u00f2ng \u0111\u1ea7u ti\u00ean c\u1ee7a Income Statement.<\/p>\n

\"B\u00e1o<\/p>\n

Revenue c\u0169ng th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi m\u1ed9t ch\u1ec9 s\u1ed1 kh\u00e1c g\u1ecdi l\u00e0 Gross merchandise value (GMV)<\/strong> \u2013 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra tr\u00ean th\u1ecb tr\u01b0\u1eddng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh.<\/p>\n

\u00a0<\/div>\n

Ch\u1eb3ng h\u1ea1n, n\u1ebfu nh\u1eefng ng\u01b0\u1eddi n\u00f4ng d\u00e2n kh\u00e1c c\u0169ng b\u00e1n t\u00e1o c\u1ee7a b\u1ea1n v\u00e0 b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c 10% t\u1eeb s\u1ed1 ti\u1ec1n h\u1ecd thu \u0111\u01b0\u1ee3c. L\u00fac n\u00e0y, n\u1ebfu b\u1ea1n b\u00e1n \u0111\u01b0\u1ee3c 1 tri\u1ec7u ti\u1ec1n t\u00e1o v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c b\u00e1n \u0111\u01b0\u1ee3c 2 tri\u1ec7u th\u00ec doanh thu th\u1ef1c c\u1ee7a b\u1ea1n l\u00e0 1 tri\u1ec7u + 2 tri\u1ec7u x 10% = 1,2 tri\u1ec7u.<\/p>\n

L\u1ee3i nhu\u1eadn g\u1ed9p (Gross profit\/sales profit\/gross income)<\/h3>\n
\n

L\u1ee3i nhu\u1eadn g\u1ed9p (Gross profit) = doanh thu (Revenue) \u2013 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS)<\/p>\n

T\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p (Gross profit margin) = l\u1ee3i nhu\u1eadn g\u1ed9p (Gross profit)\/doanh thu (Revenue) x 100<\/p>\n<\/blockquote>\n

L\u1ee3i nhu\u1eadn g\u1ed9p (Gross profit) \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh. Ch\u1eb3ng h\u1ea1n, n\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a trang tr\u1ea1i t\u00e1o c\u1ee7a b\u1ea1n l\u00e0 20% trong khi c\u1ee7a c\u1ea3 ng\u00e0nh t\u00e1o l\u00e0 15% th\u00ec \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a b\u1ea1n \u0111ang kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n nhi\u1ec1u \u0111\u1ed1i th\u1ee7 trong ng\u00e0nh kh\u00e1c.<\/p>\n

L\u1ee3i nhu\u1eadn t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (Non-operating income)<\/h3>\n

L\u1ee3i nhu\u1eadn t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c bao g\u1ed3m l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, l\u00e3i c\u1ed5 t\u1ee9c v\u00e0 kinh doanh ngo\u1ea1i h\u1ed1i.<\/p>\n

\u0110o l\u01b0\u1eddng kh\u1ea3 n\u0103ng sinh l\u1ee3i (profitability)<\/h3>\n

Kh\u1ea3 n\u0103ng sinh l\u1ee3i l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe c\u1ee7a c\u00f4ng ty.<\/p>\n

1. Earnings before interest and tax (EBIT)<\/strong><\/p>\n

Thu nh\u1eadp tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (EBIT) l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty, b\u1eb1ng thu nh\u1eadp tr\u1eeb \u0111i c\u00e1c chi ph\u00ed, nh\u01b0ng ch\u01b0a tr\u1eeb ti\u1ec1n (tr\u1ea3) l\u00e3i v\u00e0 thu\u1ebf thu nh\u1eadp. EBIT \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u01b0 “kho\u1ea3n ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng”, “l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng” hay “thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng”.<\/p>\n

C\u00f4ng th\u1ee9c \u0111\u1ec3 t\u00ednh EBIT l\u00e0:<\/p>\n

\n

EBIT = Thu nh\u1eadp – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n<\/blockquote>\n

2. Net income<\/strong><\/p>\n

Thu nh\u1eadp r\u00f2ng (Net income) \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb t\u1ed5ng thu nh\u1eadp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, kh\u1ea5u hao, l\u00e3i su\u1ea5t, thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00f3 l\u00e0 s\u1ed1 li\u1ec7u t\u00ednh to\u00e1n n\u1eb1m \u1edf d\u00f2ng cu\u1ed1i c\u00f9ng n\u00ean c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng t\u00ean ti\u1ebfng Anh l\u00e0 “the bottom line”. Ch\u1ec9 s\u1ed1 n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n (EPS).<\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cashflow statement – CFS)<\/h2>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cash Flow Statement) l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin v\u1ec1 nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf c\u00e2n \u0111\u1ed1i thu chi ti\u1ec1n m\u1eb7t, ph\u1ea3n \u00e1nh vi\u1ec7c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng l\u01b0\u1ee3ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

Ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operations):<\/strong> L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (Investment):<\/strong> L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/p>\n

Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Financing):<\/strong> L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Net cash and cash equivalents:<\/strong> T\u0103ng\/gi\u1ea3m ti\u1ec1n thu\u1ea7n trong k\u1ef3.<\/p>\n

Net change in cash and cash equivalents:<\/strong> Ch\u00eanh l\u1ec7ch ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n trong k\u1ef3.<\/p>\n

\u0110\u00e1nh gi\u00e1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

Nh\u01b0 v\u1eady l\u00e0 b\u1ea1n \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e2y gi\u1edd, h\u00e3y b\u1eaft \u0111\u1ea7u \u0111\u00e1nh gi\u00e1 ch\u00fang.<\/p>\n

\"B\u00e1o
Size: quy m\u00f4 doanh nghi\u1ec7p v\u00e0 Aggression: m\u1ee9c \u0111\u1ed9 “l\u1ea5n \u00e1t” th\u1ecb tr\u01b0\u1eddng<\/em><\/p>\n

Lifestyle businesses<\/h3>\n

Lifestyle businesses hay c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME) c\u00f3 quy m\u00f4 kh\u00f4ng l\u1edbn c\u1ea3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, lao \u0111\u1ed9ng l\u1eabn c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c. M\u1ed9t doanh nghi\u1ec7p SME ho\u1ea1t \u0111\u1ed9ng t\u1ed1t th\u01b0\u1eddng c\u00f3 l\u1ee3i nhu\u1eadn r\u00f2ng, d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n nhi\u1ec1u h\u01a1n n\u1ee3. C\u00e1c c\u00f4ng ty trong l\u0129nh v\u1ef1c marketing hay lu\u1eadt \u0111a ph\u1ea7n thu\u1ed9c v\u00e0o nh\u00f3m n\u00e0y.<\/p>\n

Legacy businesses<\/h3>\n

Legacy businesses c\u0169ng kh\u00e1 gi\u1ed1ng SME \u1edf ch\u1ed7 n\u1ebfu ho\u1ea1t \u0111\u1ed9ng t\u1ed1t, h\u1ecd th\u01b0\u1eddng duy tr\u00ec l\u1ee3i nhu\u1eadn r\u00f2ng, d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n nhi\u1ec1u h\u01a1n n\u1ee3. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p n\u00e0y n\u1eb1m gi\u1eef v\u1ecb th\u1ebf \u0111\u1ed9c quy\u1ec1n \u0111\u1ed1i v\u1edbi con \u0111\u01b0\u1eddng kinh doanh h\u1ecd \u0111\u00e3 x\u00e1c \u0111\u1ecbnh, ti\u00eau bi\u1ec3u l\u00e0 c\u00e1c c\u00f4ng ty khai th\u00e1c m\u1ecf, nh\u00e0 h\u00e0ng, b\u00e1o ch\u00ed…<\/p>\n

\u00a0<\/div>\n

High stakes business<\/h3>\n

\u0110\u00e2y l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf nh\u01b0ng l\u1ea1i r\u1ea5t h\u1ed3 h\u1edfi \u0111\u1ea7u t\u01b0 v\u1edbi mong mu\u1ed1n m\u1edf r\u1ed9ng t\u1ed5 ch\u1ee9c. H\u1ecd kh\u00f4ng ch\u00fa tr\u1ecdng nhi\u1ec1u v\u00e0o l\u1ee3i nhu\u1eadn, d\u00f2ng ti\u1ec1n hay t\u00e0i s\u1ea3n nh\u01b0ng l\u1ea1i theo \u0111u\u1ed5i m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng doanh thu. \u0110i\u1ec1u n\u00e0y khi\u1ebfn chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 marketing kh\u00e1 l\u1edbn m\u1eb7c d\u00f9 c\u00e1c high stakes business \u0111\u1ea3m b\u1ea3o r\u1eb1ng unit economics (ch\u1ec9 s\u1ed1 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u00f3, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed c\u00f3 th\u00eam m\u1ed9t kh\u00e1ch h\u00e0ng) h\u1ee3p l\u00fd. Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty n\u00e0y c\u0169ng \u0111\u1ea7u t\u01b0 nhi\u1ec1u v\u00e0o t\u0103ng tr\u01b0\u1edfng b\u1eb1ng c\u00e1ch ch\u1ea5p nh\u1eadn \u0111i vay ho\u1eb7c k\u00eau g\u1ecdi v\u1ed1n \u2013 d\u1eabn t\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 th\u01b0\u1eddng nhi\u1ec1u h\u01a1n t\u00e0i s\u1ea3n. Startup (c\u00e1c c\u00f4ng ty kh\u1edfi nghi\u1ec7p) l\u00e0 \u0111\u1ea1i di\u1ec7n ti\u00eau bi\u1ec3u nh\u1ea5t c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y.<\/p>\n

Transformative business<\/h3>\n

\u0110\u00e2y l\u00e0 c\u00e1c doanh nghi\u1ec7p l\u1edbn th\u00e0nh c\u00f4ng trong th\u1ecb tr\u01b0\u1eddng ng\u00e1ch c\u1ee7a h\u1ecd v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 m\u1ea1nh v\u1edbi m\u1ee5c ti\u00eau m\u1edf r\u1ed9ng ho\u1eb7c \u0111\u1ed5i m\u1edbi. H\u1ecd c\u00f3 t\u00ednh chuy\u1ec3n \u0111\u1ed5i nhanh b\u1edfi v\u00ec li\u00ean t\u1ee5c c\u1ea3i ti\u1ebfn c\u1ea3 v\u1ec1 trang thi\u1ebft b\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u1ea7u t\u01b0 cho ngu\u1ed3n nh\u00e2n l\u1ef1c. Amazon l\u00e0 m\u1ed9t \u0111i\u1ec3n h\u00ecnh.<\/p>\n

T\u1ed5ng k\u1ebft<\/h2>\n

T\u00f3m l\u1ea1i, m\u1ed9t c\u00f4ng ty gi\u1ed1ng nh\u01b0 m\u1ed9t v\u1eadn \u0111\u1ed9ng vi\u00ean. M\u00f4n th\u1ec3 thao quy\u1ebft \u0111\u1ecbnh h\u00ecnh d\u00e1ng c\u01a1 th\u1ec3 m\u00e0 m\u1ed9t v\u1eadn \u0111\u1ed9ng vi\u00ean c\u1ea7n c\u00f3. V\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u00f4i tr\u01b0\u1eddng, m\u1ee5c ti\u00eau v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty. N\u00f3i c\u00e1ch kh\u00e1c, n\u00f3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng th\u1ef1c thi t\u1ed1t trong m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 ch\u1ecdn.<\/p>\n

H\u1ea7u h\u1ebft m\u1ecdi c\u00f4ng ty \u0111\u1ec1u tr\u1ea3i qua nh\u1eefng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n kh\u00e1c nhau. C\u00e1c doanh nghi\u1ec7p \u0111\u1eb7t c\u01b0\u1ee3c nhi\u1ec1u th\u01b0\u1eddng tr\u1edf th\u00e0nh doanh nghi\u1ec7p k\u1ebf th\u1eeba, m\u1eb7c d\u00f9 h\u1ecd mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i. Tuy nhi\u00ean, \u0111i\u1ec1u \u0111\u00f3 th\u01b0\u1eddng d\u1eabn t\u1edbi th\u1ea5t b\u1ea1i nhi\u1ec1u h\u01a1n l\u00e0 tri\u1ec3n khai t\u1ed1t c\u00f4ng vi\u1ec7c.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 \u201cs\u1ee9c kh\u1ecfe\u201d c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Th\u1ebf nh\u01b0ng v\u1eabn c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh kh\u00f4ng th\u1ec3 c\u00e2n, \u0111o, \u0111ong, \u0111\u1ebfm \u0111\u01b0\u1ee3c nh\u01b0 v\u0103n h\u00f3a, tri\u1ec3n v\u1ecdng v\u00e0 l\u00e3nh \u0111\u1ea1o. \u0110\u00e2y l\u00e0 nh\u1eefng nh\u00e2n t\u1ed1 b\u1ea1n kh\u00f4ng n\u00ean b\u1ea3o qua khi mu\u1ed1n c\u00f3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c nh\u1ea5t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Income statement l\u00e0 g\u00ec?<\/strong> N\u00f3 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u1ede b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd c\u00f9ng nhau t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 nh\u1eefng kh\u00e1i ni\u1ec7m c\u1ea7n bi\u1ebft \u0111\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e9!<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[452],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/41243"}],"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=41243"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/41243\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=41243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=41243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=41243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}