{"id":8414,"date":"2023-11-29T09:18:38","date_gmt":"2023-11-29T09:18:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khoan-muc-mot-lan-one-time-item-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"khoan-muc-mot-lan-one-time-item-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khoan-muc-mot-lan-one-time-item-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n (One-Time Item) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Getty<\/p>\n<\/figcaption><\/figure>\n

Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/b> trong ti\u00ea\u0301ng Anh la\u0300 One-Time Item.<\/b><\/p>\n

Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/b> l\u00e0 c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ho\u1eb7c chi ph\u00ed ghi nh\u1eadn tr\u00ean\u00a0b\u00e1o c\u00e1o thu nh\u1eadp\u00a0c\u00f3 \u0111\u1eb7c th\u00f9 s\u1ebd kh\u00f4ng t\u00e1i di\u1ec5n, v\u00e0 do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

\u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c th\u01b0\u1edbc \u0111o ch\u00ednh x\u00e1c v\u1ec1 hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t c\u00f4ng ty, c\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 ph\u00e2n t\u00edch v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 lo\u1ea1i tr\u1eeb trong khi \u0111\u00e1nh gi\u00e1 c\u00f4ng ty \u0111\u00f3.\u00a0<\/i><\/p>\n

C\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n th\u01b0\u1eddng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp c\u1ee7a c\u00f4ng ty, tuy nhi\u00ean \u0111\u00f4i khi ch\u00fang c\u0169ng c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c. \u00a0\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n\u00a0<\/font><\/h3>\n

C\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/b> \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u01b0\u1edbi d\u00f2ng\u00a0chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u00a0ho\u1eb7c d\u01b0\u1edbi d\u00f2ng\u00a0EBIT, sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ban qu\u1ea3n l\u00ed x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ef1 ki\u1ec7n m\u1ed9t l\u1ea7n trong ph\u1ea7n th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c trong c\u00e1c t\u00e0i li\u1ec7u b\u1ed5 sung cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.\u00a0<\/p>\n

Vi\u1ec7c b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n ri\u00eang bi\u1ec7t l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n ch\u00ednh x\u00e1c gi\u1ed1ng nh\u01b0 t\u00ean g\u1ecdi, \u0111\u01b0\u1ee3c ban qu\u1ea3n l\u00ed mong \u0111\u1ee3i s\u1ebd kh\u00f4ng x\u1ea3y ra th\u00eam l\u1ea7n n\u1eefa.\u00a0<\/p>\n

V\u00ec v\u1eady vi\u1ec7c ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng c\u00e1c m\u1ee5c n\u00e0y tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp ho\u1eb7c trong\u00a0ph\u1ea7n th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o\u00a0s\u1ebd cho ph\u00e9p nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 t\u1ed1t h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o thu nh\u1eadp li\u00ean t\u1ee5c c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

Tuy nhi\u00ean, \u0111\u00f4i khi quan ni\u1ec7m v\u1ec1 m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n gi\u1eefa ban qu\u1ea3n l\u00ed v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 ph\u00e2n t\u00edch s\u1ebd kh\u00e1c nhau.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u00e1c lo\u1ea1i Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/font><\/h3>\n

C\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/b> \u0111i\u1ec3n h\u00ecnh bao g\u1ed3m: \u00a0\u00a0<\/p>\n

\u00a0–\u00a0Chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac.<\/p>\n

\u00a0– Hao t\u1ed5n t\u00e0i s\u1ea3n ho\u1eb7c x\u00f3a s\u1ed5 t\u00e0i s\u1ea3n.\u00a0<\/p>\n

\u00a0– T\u1ed5n th\u1ea5t t\u1eeb c\u00e1c\u00a0ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ti\u1ebfp t\u1ee5c.\u00a0<\/p>\n

\u00a0– T\u1ed5n th\u1ea5t t\u1eeb c\u00e1c kho\u1ea3n h\u01b0u tr\u00ed do nh\u00e2n vi\u00ean ngh\u1ec9 h\u01b0u s\u1edbm.<\/p>\n

\u00a0– Chi ph\u00ed\u00a0s\u00e1p nh\u1eadp v\u00e0 mua l\u1ea1i\u00a0(M&A) ho\u1eb7c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn tho\u00e1i v\u1ed1n.<\/p>\n

\u00a0– L\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n<\/p>\n

\u00a0– Chi ph\u00ed ph\u00e1p l\u00ed b\u1ea5t th\u01b0\u1eddng.\u00a0<\/p>\n

\u00a0– Chi ph\u00ed thi\u1ec7t h\u1ea1i do thi\u00ean tai.<\/p>\n

\u00a0– Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.\u00a0<\/p>\n

X\u1eed l\u00ed Kho\u00e1n m\u1ee5c m\u1ed9t l\u1ea7n<\/font><\/b><\/h3>\n

Vi\u1ec7c x\u1eed l\u00ed c\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n<\/b> c\u00f3 li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn vi\u1ec7c ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0\u00a0\u0111\u1ecbnh gi\u00e1\u00a0c\u1ed5 phi\u1ebfu, c\u00e1c th\u1ecfa thu\u1eadn c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 l\u01b0\u01a1ng th\u01b0\u1edfng cho ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a m\u1ed9t c\u00f4ng ty.\u00a0<\/p>\n

C\u00e1c nh\u00e0 ph\u00e2n t\u00edch s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o thu nh\u1eadp sao cho thu l\u1ea1i \u0111\u01b0\u1ee3c c\u00e1c gi\u00e1 tr\u1ecb EBIT,\u00a0EBITDA\u00a0v\u00e0 c\u00e1c s\u1ed1 li\u1ec7u thu nh\u1eadp r\u00f2ng “s\u1ea1ch” \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c h\u1ec7 s\u1ed1 gi\u00e1.\u00a0<\/p>\n

C\u00e1c th\u1ecfa thu\u1eadn c\u1ea5p n\u1ee3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c qui \u0111\u1ecbnh lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1ch t\u00ednh m\u1ed9t s\u1ed1 giao \u01b0\u1edbc\/ \u0111i\u1ec1u kho\u1ea3n nh\u1ea5t \u0111\u1ecbnh c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed m\u1ed9t l\u1ea7n.\u00a0<\/p>\n

C\u00e1c k\u1ebf ho\u1ea1ch tr\u1ea3 l\u01b0\u01a1ng cho ban \u0111i\u1ec1u h\u00e0nh c\u0169ng c\u1ea7n ph\u1ea3i gi\u1ea3i th\u00edch c\u00e1ch x\u1eed l\u00ed c\u00e1c kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n trong c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng th\u01b0\u1edfng. \u00a0 <\/p>\n

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

\n Kho\u1ea3n m\u1ee5c m\u1ed9t l\u1ea7n (ti\u1ebfng Anh: One-Time Item) l\u00e0 c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ho\u1eb7c chi ph\u00ed ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u00f3 \u0111\u1eb7c th\u00f9 s\u1ebd kh\u00f4ng t\u00e1i di\u1ec5n, v\u00e0 do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00f4ng ty.\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\/8414"}],"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=8414"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8414\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}