{"id":48866,"date":"2023-12-17T01:40:31","date_gmt":"2023-12-17T01:40:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/revenue-la-gi-nhung-dieu-dan-kinh-te-can-biet.html"},"modified":"2023-12-17T01:40:31","modified_gmt":"2023-12-17T01:40:31","slug":"revenue-la-gi-nhung-dieu-dan-kinh-te-can-biet","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/revenue-la-gi-nhung-dieu-dan-kinh-te-can-biet.html","title":{"rendered":"Revenue L\u00e0 G\u00ec? Nh\u1eefng \u0110i\u1ec1u D\u00e2n Kinh T\u1ebf C\u1ea7n Bi\u1ebft"},"content":{"rendered":"
\n

Revenue l\u00e0 g\u00ec?<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef kh\u00f4ng c\u00f2n qu\u00e1 xa l\u1ea1 v\u1edbi m\u1ecdi ng\u01b0\u1eddi, \u0111\u1eb7c bi\u1ec7t v\u1edbi d\u00e2n kinh t\u1ebf. B\u1ea1n \u0111\u00e3 bi\u1ebft nh\u1eefng g\u00ec v\u1ec1 revenue hay doanh thu trong doanh nghi\u1ec7p? Trong b\u00e0i vi\u1ebft n\u00e0y, Masterskills s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n nh\u1eefng th\u00f4ng tin quan tr\u1ecdng v\u1ec1 revenue m\u00e0 d\u00e2n kinh t\u1ebf nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i bi\u1ebft.<\/p>\n

1. Revenue l\u00e0 g\u00ec?<\/strong><\/h2>\n

Revenue hay gross revenue l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ngu\u1ed3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb vi\u1ec7c tri\u1ec3n khai c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

\n
\"net
Gross revenue l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<\/div>\n

Trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, doanh thu \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.\u00a0<\/p>\n

2. \u00dd ngh\u0129a c\u1ee7a revenue l\u00e0 g\u00ec?<\/strong><\/h2>\n

Doanh thu c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p? C\u00f9ng Masterskills t\u00ecm hi\u1ec3u chi ti\u1ebft trong ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/p>\n

2.1 Ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe kinh doanh<\/strong><\/h3>\n

Doanh thu l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 kinh doanh. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh thu th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5. Qua \u0111\u00e2y, n\u00f3 c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

D\u1ef1a v\u00e0o t\u00ecnh h\u00ecnh doanh thu, nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch kinh doanh, marketing, v.v \u0111\u1ec3 t\u1ed1i \u01b0u revenue.<\/p>\n

2.2 C\u01a1 s\u1edf \u0111\u1ec3 chi tr\u1ea3 chi ph\u00ed s\u1ea3n xu\u1ea5t\u00a0<\/strong><\/h3>\n

M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0 \u0111\u1ea3m b\u1ea3o d\u00f2ng doanh thu (revenue stream) \u1ed5n \u0111\u1ecbnh. Doanh thu l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p l\u00ean k\u1ebf ho\u1ea1ch chi tr\u1ea3 cho c\u00e1c chi ph\u00ed trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh nh\u01b0: ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed marketing, v.v.)<\/p>\n

2.3 Ph\u1ea3n \u00e1nh t\u1ed1c \u0111\u1ed9 l\u01b0u chuy\u1ec3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng quay v\u00f2ng v\u1ed1n<\/strong><\/h3>\n

T\u1ed1c \u0111\u1ed9 l\u01b0u chuy\u1ec3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng quay v\u00f2ng v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c t\u0103ng l\u00ean n\u1ebfu k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ed1t. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 l\u01b0\u1ee3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u1edbn \u0111\u1ec3 t\u00e1i s\u1ea3n xu\u1ea5t, gi\u1ea3m t\u1ef7 tr\u1ecdng v\u00e0 \u00e1p l\u1ef1c t\u1eeb c\u00e1c kho\u1ea3n v\u1ed1n vay.<\/p>\n

\"revenue
\u00dd ngh\u0129a c\u1ee7a revenue trong kinh doanh<\/figcaption><\/figure>\n

Tr\u00e1i l\u1ea1i, khi d\u00f2ng doanh thu thi\u1ebfu \u1ed5n \u0111\u1ecbnh, kh\u00f4ng t\u1ed1t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c xoay v\u00f2ng v\u1ed1n cho chu k\u1ef3 kinh doanh ti\u1ebfp theo, qua \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

3. C\u00e1c ki\u1ec3u revenue<\/strong><\/h2>\n

Revenue c\u00f3 m\u1ea5y lo\u1ea1i? Theo \u0111\u00f3, revenue \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m, bao g\u1ed3m:<\/p>\n

    \n
  • Operating revenues (hay sales revenues): \u0110\u00e2y l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ti\u00eau th\u1ee5 gi\u1eefa n\u1ed9i b\u1ed9 c\u00e1c c\u00f4ng ty con, v\u00e0 c\u00f4ng ty con v\u1edbi c\u00f4ng ty m\u1eb9.<\/li>\n
  • Non-operating revenues: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb c\u00e1c ngu\u1ed3n doanh thu th\u1ee9 c\u1ea5p. C\u00e1c lo\u1ea1i non \u2013 operating revenue c\u00f3 th\u1ec3 k\u1ec3 t\u1edbi:\n
      \n
    • Interest revenue & Dividend revenue (doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u1ed5 t\u1ee9c nh\u01b0: ti\u1ec1n l\u00e3i t\u1eeb \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, ngo\u1ea1i t\u1ec7, l\u00e3i tr\u1ea3 g\u00f3p)<\/li>\n
    • Rent revenue (doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u01b0 t\u00e0i s\u1ea3n, m\u1eb7t b\u1eb1ng, v.v.)<\/li>\n
    • Extraordinary Revenues (\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n thu v\u1ec1 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra nh\u01b0: kho\u1ea3n d\u01b0 t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v.v.).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      4. C\u00e1ch t\u00ednh revenue<\/strong><\/h2>\n

      C\u00f4ng th\u1ee9c t\u00ednh doanh thu \u0111\u01a1n gi\u1ea3n hay ph\u1ee9c t\u1ea1p ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i doanh nghi\u1ec7p c\u1ee5 th\u1ec3.\u00a0<\/p>\n

      5. Revenue kh\u00e1c profit nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n

      Revenue (doanh thu) v\u00e0 profit (l\u1ee3i nhu\u1eadn) kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o? Theo \u0111\u00f3, doanh thu l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p thu v\u1ec1 t\u1eeb vi\u1ec7c kinh doanh h\u00e0ng h\u00f3a, c\u00f2n profit \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y doanh thu tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan.<\/p>\n

      6. Ph\u00e2n bi\u1ec7t Income, Sales v\u00e0 Revenue<\/strong><\/h2>\n
      \n\n\n\n\n
      Income (thu nh\u1eadp)<\/strong><\/td>\nSales (doanh s\u1ed1)<\/strong><\/td>\nRevenue (doanh thu)<\/strong><\/td>\n<\/tr>\n
      \u2013 Kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ec9 c\u00e1c kho\u1ea3n t\u0103ng l\u00ean ho\u1eb7c gi\u1ea3m b\u1edbt l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n b\u1eb1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.
      \u2013 N\u1ebfu income \u0111\u1ea1t gi\u00e1 tr\u1ecb d\u01b0\u01a1ng th\u00ec v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p t\u0103ng l\u00ean v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/td>\n      		\u2013 \u0110\u00e2y l\u00e0 ph\u1ea7n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n.
      \u2013 C\u00f4ng th\u1ee9c t\u00ednh doanh s\u1ed1 b\u00e1n h\u00e0ng b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u00e2n v\u1edbi gi\u00e1 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a.<\/td>\n      		Bao g\u1ed3m doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 doanh thu th\u1ee9 c\u1ea5p.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

      Qua \u0111\u00e2y c\u00f3 th\u1ec3 hi\u1ec3u, sales l\u00e0 m\u1ed9t ph\u1ea7n trong revenue, v\u00e0 trong income bao g\u1ed3m revenue v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n thu kh\u00e1c ngo\u00e0i doanh thu.<\/p>\n

      7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p kh\u00e1c<\/strong><\/h2>\n

      1. Net revenue l\u00e0 g\u00ec?\u00a0<\/strong><\/p>\n

      Net revenue hay doanh thu thu\u1ea7n l\u00e0 t\u1ed5ng doanh thu sau khi tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn b\u00e1n h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c chi\u1ebft kh\u1ea5u hi\u1ec7n h\u00e0nh. L\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn net revenue. Tuy v\u1eady, net revenue kh\u00f4ng bao g\u1ed3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u01b0\u1eddng \u2013 y\u1ebfu t\u1ed1 \u0111\u1ed9ng l\u1ef1c ch\u00ednh c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n

      2. Unearned revenue l\u00e0 g\u00ec?\u00a0<\/strong><\/p>\n

      \u0110\u00e2y l\u00e0 ph\u1ea7n doanh thu ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, \u0111\u00e2y c\u00f3 th\u1ec3 coi l\u00e0 ph\u1ea7n tr\u1ea3 tr\u01b0\u1edbc m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u01b0a cho doanh nghi\u1ec7p. L\u00fac n\u00e0y, c\u00e1c s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ebfn kh\u00e1ch h\u00e0ng.\u00a0\u00a0<\/p>\n

      \n
      \"unearned
      Unearned revenue l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<\/div>\n

      T\u1ea1m k\u1ebft<\/strong><\/p>\n

      Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb v\u1ec1 ch\u1ee7 \u0111\u1ec1 revenue l\u00e0 g\u00ec<\/strong> m\u00e0 Masterskills mu\u1ed1n g\u1eedi \u0111\u1ebfn b\u1ea1n. Hy v\u1ecdng r\u1eb1ng, b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n nhi\u1ec1u th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y.\u00a0<\/p>\n

      N\u1ebfu b\u1ea1n c\u00f2n c\u00f3 th\u00eam c\u00e2u h\u1ecfi hay \u0111\u00f3ng g\u00f3p th\u00eam nh\u1eefng g\u00f3c nh\u00ecn v\u00e0 kh\u00eda c\u1ea1nh m\u1edbi v\u1ec1 ch\u1ee7 \u0111\u1ec1 tr\u00ean, \u0111\u1eebng ng\u1ea7n ng\u1ea1i \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn \u0111\u1ec3 Masterskills v\u00e0 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng bi\u1ebft nh\u00e9.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      Revenue l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef kh\u00f4ng c\u00f2n qu\u00e1 xa l\u1ea1 v\u1edbi m\u1ecdi ng\u01b0\u1eddi, \u0111\u1eb7c bi\u1ec7t v\u1edbi d\u00e2n kinh t\u1ebf. B\u1ea1n \u0111\u00e3 bi\u1ebft nh\u1eefng g\u00ec v\u1ec1 revenue hay doanh thu trong doanh nghi\u1ec7p? Trong b\u00e0i vi\u1ebft n\u00e0y, Masterskills s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n nh\u1eefng th\u00f4ng tin quan tr\u1ecdng v\u1ec1 revenue m\u00e0 d\u00e2n kinh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[453],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/48866"}],"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=48866"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/48866\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=48866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=48866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=48866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}