{"id":8537,"date":"2023-11-30T04:40:52","date_gmt":"2023-11-30T04:40:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bang-can-doi-ke-toan-du-bao-la-gi-ke-hoach-tai-chinh.html"},"modified":"2023-12-21T14:42:26","modified_gmt":"2023-12-21T07:42:26","slug":"bang-can-doi-ke-toan-du-bao-la-gi-ke-hoach-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bang-can-doi-ke-toan-du-bao-la-gi-ke-hoach-tai-chinh.html","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o l\u00e0 g\u00ec? K\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: liveabout)<\/p>\n<\/figcaption><\/figure>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o<\/font><\/h2>\n

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

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o<\/b>\u00a0t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0\u00a0Forecasted Balance Sheet.<\/b><\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o <\/b>cho doanh nha\u0302n va\u0300 doanh nghi\u1eb9\u0302p m\u01a1\u0301i kh\u01a1\u0309i s\u01b0\u0323 bi\u00ea\u0301t \u0111u\u031b\u01a1\u0323c ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a mi\u0300nh se\u0303 a\u0309nh hu\u031b\u01a1\u0309ng nhu\u031b th\u00ea\u0301 na\u0300o t\u01a1\u0301i kha\u0309 na\u0306ng tra\u0309 n\u01a1\u0323 ng\u0103\u0301n ha\u0323n va\u0300 ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh cu\u0309a doanh nghi\u1eb9\u0302p se\u0303 ti\u00ea\u0301n tri\u00ea\u0309n nhu\u031b th\u00ea\u0301 na\u0300o theo th\u01a1\u0300i gian.\u00a0<\/p>\n

Ba\u0309ng na\u0300y cu\u0303ng tri\u0300nh ba\u0300y ng\u0103\u0301n go\u0323n v\u00ea\u0300 s\u00f4\u0301 ti\u00ea\u0300n ca\u0301c khoa\u0309n pha\u0309i thu, ha\u0300ng t\u00f4\u0300n kho va\u0300 trang thi\u00ea\u0301t bi\u0323 cu\u0309a co\u0302ng ty.<\/p>\n

Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n d\u01b0\u0323 ba\u0301o cu\u0303ng \u0111u\u031b\u01a1\u0323c du\u0300ng \u0111\u00ea\u0309 d\u01b0\u0323 toa\u0301n t\u00f4\u0309ng quan ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh cu\u0309a co\u0302ng ty.\u00a0<\/p>\n

Vi\u0301 du\u0323,<\/b> m\u1ecd\u0302t co\u0302ng ty r\u00e2\u0301t ha\u0300o h\u01b0\u0301ng \u0111u\u031ba ra Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n d\u01b0\u0323 ba\u0301o, d\u01b0\u0323 ba\u0301o r\u0103\u0300ng se\u0303 ta\u0306ng tru\u031b\u01a1\u0309ng nhanh va\u0300 co\u0301 l\u01a1\u0323i nhu\u1ea1\u0302n.\u00a0<\/p>\n

Tuy nhie\u0302n, \u0111i\u00ea\u0300u na\u0300y la\u0323i la\u0300m cho ty\u0309 s\u00f4\u0301 n\u01a1\u0323 cu\u0309a co\u0302ng ty le\u0302n t\u01a1\u0301i 75% (kha\u0301 cao), va\u0300 \u0111i\u00ea\u0300u na\u0300y co\u0301 th\u00ea\u0309 khi\u00ea\u0301n ca\u0301c nha\u0300 \u0111\u00e2\u0300u tu\u031b \u0111i \u0111\u00ea\u0301n k\u00ea\u0301t lu\u1ea1\u0302n la\u0300 co\u0301 qua\u0301 nhi\u00ea\u0300u ru\u0309i ro khi ti\u00ea\u0301p tu\u0323 \u0111\u00e2\u0300u tu\u031b va\u0300o doanh nghi\u1eb9\u0302p.<\/p>\n

K\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/font><\/h3>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o l\u00e0 m\u1ed9t trong c\u00e1c n\u1ed9i dung trong ph\u00e2\u0300n k\u1ebf ho\u1ea1ch ta\u0300i chi\u0301nh trong ba\u0309n k\u00ea\u0301 hoa\u0323ch kinh doanh.<\/p>\n

K\u00ea\u0301 hoa\u0323ch ta\u0300i chi\u0301nh la\u0300 m\u1ecd\u0302t ph\u00e2\u0300n r\u00e2\u0301t quan tro\u0323ng cu\u0309a m\u1ecd\u0302t ba\u0309n k\u00ea\u0301 hoa\u0323ch kinh doanh. N\u1ecd\u0302i dung na\u0300y se\u0303 giu\u0301p nha\u0300 th\u00e2\u0309m \u0111i\u0323nh ho\u1ea1\u0306c nha\u0300 \u0111\u00e2\u0300u tu\u031b tu\u031bo\u031bng lai kh\u0103\u0309ng \u0111i\u0323nh la\u0323i ti\u0301nh kha\u0309 thi cu\u0309a d\u01b0\u0323 a\u0301n.<\/p>\n

Nh\u01b0\u0303ng doanh nghi\u1eb9\u0302p m\u01a1\u0301i kh\u01a1\u0309i nghi\u1eb9\u0302p thu\u031b\u01a1\u0300ng se\u0303 xa\u0302y d\u01b0\u0323ng se\u0303 \u0111u\u031ba ra ba\u0301o ca\u0301o ta\u0300i chi\u0301nh d\u01b0\u0323 toa\u0301n, nhu\u031bng nh\u01b0\u0303ng doanh nghi\u1eb9\u0302p \u0111ang t\u00f4\u0300n ta\u0323i co\u0301 hoa\u0323t \u0111\u1ecd\u0302ng qua\u0309n tri\u0323 t\u00f4\u0301t cu\u0303ng duy tri\u0300 nh\u01b0\u0303ng ba\u0301o ca\u0301o na\u0300y nhu\u031b la\u0300 m\u1ecd\u0302t ph\u00e2\u0300n trong vi\u1eb9\u0302c le\u0302n k\u00ea\u0301 hoa\u0323ch ta\u0300i chi\u0301nh va\u0300 h\u00f4\u0303 tr\u01a1\u0323 cho vi\u1eb9\u0302c chu\u00e2\u0309n bi\u0323 nga\u0302n sa\u0301ch.\u00a0<\/p>\n

Vi\u1eb9\u0302c chu\u00e2\u0309n bi\u0323 ca\u0301c ba\u0301o ca\u0301o ta\u0300i chi\u0301nh na\u0300y cu\u0303ng giu\u0301p cho doanh nghi\u1eb9\u0302p xem xe\u0301t la\u0323i chi\u00ea\u0301n lu\u031b\u01a1\u0323c va\u0300 co\u0301 th\u00ea\u0309 \u0111i\u00ea\u0300u chi\u0309nh n\u00ea\u0301u c\u00e2\u0300n thi\u00ea\u0301t.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/p>\n

– K\u1ebf ho\u1ea1ch kinh doanh\u00a0<\/b>l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u b\u1eb1ng v\u0103n b\u1ea3n m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1ch th\u1ee9c m\u1ed9t doanh nghi\u1ec7p, th\u01b0\u1eddng l\u00e0 m\u1ed9t doanh nghi\u1ec7p m\u1edbi, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh.<\/p>\n

– Kh\u1edfi s\u1ef1 trong doanh nghi\u1ec7p<\/b>\u00a0l\u00e0 ta\u0323o d\u01b0\u0323ng m\u1ecd\u0302t doanh nghi\u1eb9\u0302p m\u01a1\u0301i t\u01b0\u0300 vi\u1eb9\u0302c khai tha\u0301c ca\u0301c co\u031b h\u1ecd\u0302i pha\u0301t sinh t\u01b0\u0300 doanh nghi\u1eb9\u0302p hi\u1eb9\u0302n \u0111ang hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong kh\u1edfi s\u1ef1 doanh nghi\u1ec7p, Tha\u0323c si\u0303 Lu\u031bo\u031bng Thu Ha\u0300, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012. Investopedia. Kh\u00e1i l\u01b0\u1ee3c v\u1ec1 kh\u1edfi s\u1ef1 kinh doanh, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 b\u00e1o cho doanh nh\u00e2n v\u00e0 doanh nghi\u1ec7p m\u1edbi kh\u1edfi s\u1ef1 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh s\u1ebd \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o t\u1edbi kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p s\u1ebd ti\u1ebfn tri\u1ec3n nh\u01b0 th\u1ebf n\u00e0o theo th\u1eddi gian.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[423],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8537"}],"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=8537"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8537\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}