{"id":9510,"date":"2024-12-03T15:23:55","date_gmt":"2024-12-03T08:23:55","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9510"},"modified":"2025-11-07T11:03:28","modified_gmt":"2025-11-07T04:03:28","slug":"loi-nhuan-thuan-va-cach-toi-uu-hoa-loi-nhuan-thuan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/loi-nhuan-thuan-va-cach-toi-uu-hoa-loi-nhuan-thuan\/","title":{"rendered":"L\u1ee2I NHU\u1eacN THU\u1ea6N V\u00c0 C\u00c1CH T\u1ed0I \u01afU H\u00d3A L\u1ee2I NHU\u1eacN THU\u1ea6N"},"content":{"rendered":"

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L\u1ee3i nhu\u1eadn thu\u1ea7n, m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, ph\u1ea3n \u00e1nh \u0111\u1ed9i hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1eady l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec, c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o, c\u00e1ch t\u1ed1i \u01b0u n\u00f3 ra sao? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.\u00a0<\/span><\/i><\/p>\n

1.L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec?<\/strong><\/h4>\n

\"L\u1ee3i<\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n (Net Profit) l\u00e0 ph\u1ea7n l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 doanh thu t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi vi\u1ec7c kh\u1ea5u tr\u1eeb gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan nh\u01b0: chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng v\u00ec n\u00f3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 c\u1ee7a c\u1ea3 hai ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu trong doanh nghi\u1ec7p: s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. N\u00f3 chi\u1ebfm ph\u1ea7n l\u1edbn trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn r\u00f2ng (l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i cu\u1ed1i c\u00f9ng) m\u00e0 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c.\u00a0<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi c\u00e1c thu\u1eadt ng\u1eef kh\u00e1c nh\u01b0 l\u00e3i thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\u00a0<\/span><\/p>\n

2.Vai tr\u00f2 c\u1ee7a l\u1ee3i nhu\u1eadn thu\u1ea7n:\u00a0<\/strong><\/h4>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 ki\u1ebfm \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed, thu\u1ebf, l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c. L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t s\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

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  • \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh thu cao, nh\u01b0ng n\u1ebfu chi ph\u00ed qu\u00e1 l\u1edbn th\u00ec l\u1ee3i nhu\u1eadn thu\u1ea7n v\u1eabn c\u00f3 th\u1ec3 th\u1ea5p ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 l\u1ed7. M\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn thu\u1ea7n cao cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00e3 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ed1t.\u00a0<\/span><\/li>\n
  • C\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n chia c\u1ed5 t\u1ee9c: \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c c\u1ed5 t\u1ee9c s\u1ebd chia cho c\u1ed5 \u0111\u00f4ng. C\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng mong mu\u1ed1n nh\u1eadn \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c t\u1eeb l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c, v\u00ec v\u1eady, l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec s\u1ef1 h\u00e0i l\u00f2ng v\u00e0 ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n
  • Ngu\u1ed3n v\u1ed1n t\u00e1i \u0111\u1ea7u t\u01b0: L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 ngu\u1ed3n v\u1ed1n quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, c\u1ea3i thi\u1ec7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 m\u1edbi. N\u1ebfu doanh nghi\u1ec7p duy tr\u00ec \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn thu\u1ea7n \u1ed5n \u0111\u1ecbnh, h\u1ecd c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 gia t\u0103ng gi\u00e1 tr\u1ecb trong d\u00e0i h\u1ea1n.\u00a0<\/span><\/li>\n
  • \u0110\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p: L\u1ee3i nhu\u1eadn l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 ti\u00eau quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n \u1ed5n \u0111\u1ecbnh v\u00e0 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 t\u00e0i ch\u00ednh v\u1eefng m\u1ea1nh, c\u00f3 kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecdi v\u1edbi c\u00e1c bi\u1ebfn \u0111\u1ed9ng t\u1eeb th\u1ecb tr\u01b0\u1eddng.\u00a0<\/span><\/li>\n
  • Thu h\u00fat \u0111\u1ea7u t\u01b0: C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c, r\u1ea5t ch\u00fa tr\u1ecdng \u0111\u1ebfn l\u1ee3i nhu\u1eadn thu\u1ea7n khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. L\u1ee3i nhu\u1eadn thu\u1ea7n cao v\u00e0 \u1ed5n \u0111\u1ecbnh cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i, t\u1eeb \u0111\u00f3 thu h\u00fat \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.\u00a0<\/span><\/li>\n
  • Kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3: L\u1ee3i nhu\u1eadn thu\u1ea7n c\u00f2n gi\u00fap doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 duy tr\u00ec m\u1ed1i quan h\u1ec7 t\u1ed1t v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c t\u00e0i ch\u00ednh. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1t s\u1ebd d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c vay v\u1ed1n v\u00e0 th\u01b0\u01a1ng l\u01b0\u1ee3ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u00e0i ch\u00ednh thu\u1eadn l\u1ee3i.\u00a0<\/span><\/li>\n
  • T\u1ea1o ni\u1ec1m tin cho c\u00e1c b\u00ean li\u00ean quan: L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e2n vi\u00ean, khashc h\u00e0ng, nh\u00e0 cung c\u1ea5p v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh. Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n \u1ed5n \u0111\u1ecbnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u00e1ng tin c\u1eady v\u00e0 kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng l\u00e2u d\u00e0i.\u00a0<\/span><\/li>\n<\/ul>\n

    3. C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/strong><\/h4>\n

    \"L\u1ee3i<\/p>\n

    L\u1ee3i nhu\u1eadn thu\u1ea7n<\/strong> s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y doanh thu tr\u1eeb t\u1ea5t c\u1ea3 chi ph\u00ed g\u1ed3m c\u1ea3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed bi\u1ebfn \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf\u2026L\u1ee3i nhu\u1eadn thu\u1ea7n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:\u00a0<\/span><\/p>\n

    L\u1ee3i nhu\u1eadn thu\u1ea7n = Doanh thu – Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh – Chi ph\u00ed bi\u1ebfn \u0111\u1ed9ng – Thu\u1ebf.\u00a0<\/i><\/b><\/p>\n

    Ho\u1eb7c:\u00a0<\/span><\/p>\n

    L\u1ee3i nhu\u1eadn thu\u1ea7n = L\u1ee3i nhu\u1eadn g\u1ed9p + Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh – T\u1ed5ng chi ph\u00ed.\u00a0<\/i><\/b><\/p>\n

    Trong \u0111\u00f3:<\/span><\/i><\/p>\n

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    • L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n – Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.\u00a0<\/span><\/i><\/li>\n<\/ul>\n

      Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 doanh thu thu\u1ea7n ph\u00e1t sinh trong th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.\u00a0<\/span><\/i><\/p>\n

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      • T\u1ed5ng chi ph\u00ed = Chi ph\u00ed v\u1eadn h\u00e0nh + Chi ph\u00ed b\u00e1n h\u00e0ng + Chi ph\u00ed qu\u1ea3n l\u00fd\u00a0 + Chi ph\u00ed t\u00e0i ch\u00ednh + Thu\u1ebf + Kho\u1ea3n chi kh\u00e1c c\u00f9ng th\u1eddi gian.\u00a0<\/span><\/i><\/li>\n<\/ul>\n

        T\u1ef7 su\u1ea5t l\u1ee3i nhu\u00e2n thu\u1ea7n <\/b>hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u1ef7 su\u1ea5t doanh l\u1ee3i ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu – l\u00e0 ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng sinh l\u1ee3i theo doanh thu theo t\u1eebng th\u1eddi k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

        C\u00e1ch t\u00ednh T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

        T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n= L\u1ee3i nhu\u1eadn thu\u1ea7n\/ Doanh thu.\u00a0<\/i><\/b><\/p>\n

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        • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n cao: Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed t\u1ed1t v\u00e0 t\u1ea1o ra l\u1ee3i nhu\u1eadn cao t\u1eeb doanh thu, cho th\u1ea5y doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/li>\n
        • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n th\u1ea5p: C\u00f3 th\u1ec3 cho th\u1ea5y doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed, doanh thu kh\u00f4ng \u0111\u1ee7 l\u1edbn \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed\u00a0<\/span><\/li>\n<\/ul>\n

          T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng ng\u00e0nh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 c\u1ea1nh tranh v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh.<\/span><\/p>\n

          4. Nguy\u00ean t\u1eafc t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn thu\u1ea7n hi\u1ec7u qu\u1ea3?<\/strong><\/h4>\n

          a. Lu\u00f4n \u0111\u1ea3m b\u1ea3o Thu>Chi.\u00a0<\/strong><\/p>\n

          Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn l\u00e0 \u201cDoanh thu ph\u1ea3i l\u1edbn h\u01a1n Chi ph\u00ed\u201d hay Thu – Chi >0. \u0110\u1ec3 th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n

            \n
          • Qu\u1ea3n l\u00fd ngu\u1ed3n thu v\u00e0 ngu\u1ed3n chi d\u1ef1a tr\u00ean \u01b0\u1edbc l\u01b0\u1ee3ng v\u00e0 d\u1ef1 \u0111o\u00e1n, s\u1eed d\u1ee5ng s\u1ef1 ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 hi\u1ec3u r\u00f5 ngu\u1ed3n thu v\u00e0 c\u00f3 th\u1ec3 c\u1eaft gi\u1ea3m chi ph\u00ed hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/li>\n
          • Ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3 m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u1eb7t ch\u1ebd, thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch x\u1eed l\u00fd n\u1ee3 m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 t\u0103ng chi ph\u00ed l\u00e3i vay.\u00a0<\/span><\/li>\n
          • Ki\u1ec3m so\u00e1t m\u1ea1nh m\u1ebd v\u1ec1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, v\u00e0 qu\u1ea3n l\u00fd t\u1ed3n kho, \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u00e0ng t\u1ed3n kho kh\u00f4ng g\u00e2y \u1ee9 \u0111\u1ecdng v\u1ed1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a kh\u1ea3 n\u0103ng xoay v\u00f2ng v\u1ed1n l\u01b0u \u0111\u1ed9ng.\u00a0<\/span><\/li>\n
          • L\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch hi\u1ec7u qu\u1ea3 cho vi\u1ec7c thu n\u1ee3 v\u00e0 thanh to\u00e1n n\u1ee3.\u00a0<\/span><\/li>\n<\/ul>\n

            b. Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n:<\/strong><\/p>\n

            Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p v\u00ec n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 ra, c\u0169ng nh\u01b0 c\u00e1ch s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u00f3.\u00a0<\/span><\/p>\n

            Qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh th\u01b0\u1eddng s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 gi\u1ea3 \u0111\u1ecbnh nh\u01b0 d\u1ef1 b\u00e1o v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c, c\u0169ng nh\u01b0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb qu\u00e1 kh\u1ee9. Nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai, nh\u1eb1m h\u01b0\u1edbng \u0111\u1ebfn nh\u1eefng m\u1ee5c ti\u00eau v\u00e0 \u01b0u ti\u00ean c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

            c. C\u1eaft gi\u1ea3m chi ph\u00ed d\u01b0 th\u1eeba.\u00a0<\/strong><\/p>\n

            Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1eaft gi\u1ea3m c\u1ea3 chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp \u0111\u1ec3 t\u0103ng hi\u1ec7u qu\u1ea3 kinh doanh. T\u1eeb \u0111\u00f3 chuy\u1ec3n \u0111\u1ed5i doanh thu th\u00e0nh l\u1ee3i nhu\u1eadn cao h\u01a1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 hai lo\u1ea1i chi ph\u00ed ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t:<\/span><\/p>\n

              \n
            • Chi ph\u00ed tr\u1ef1c ti\u1ebfp: C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng.\u00a0<\/span><\/li>\n
            • Chi ph\u00ed gi\u00e1n ti\u1ebfp: C\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n ph\u1ea9m nh\u01b0ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0 ti\u1ec7n \u00edch \u0111i\u1ec7n, n\u01b0\u1edbc.\u00a0<\/span><\/li>\n<\/ul>\n

              d. Qu\u1ea3n l\u00fd t\u1ed1t h\u00e0ng t\u1ed3n kho:<\/strong><\/p>\n

                \n
              • T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u1ed3n kho \u0111\u1ec3 gi\u1ea3m chi ph\u00ed l\u01b0u kho v\u00e0 tr\u00e1nh m\u1ea5t m\u00e1t t\u1ed3n kho.\u00a0<\/span><\/li>\n
              • \u00c1p d\u1ee5ng c\u00e1c k\u0129 thu\u1eadt nh\u01b0 JIT (Just-In-Time: \u0111\u1ee9ng s\u1ea3n ph\u1ea9m -\u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng-\u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m-\u0111\u00fang th\u1eddi \u0111i\u1ec3m) \u0111\u1ec3 gi\u1ea3m t\u1ed3n kho kh\u00f4ng c\u1ea7n thi\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n

                e. T\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a kh\u00e1ch h\u00e0ng:<\/strong><\/p>\n

                  \n
                • Ph\u00e1t tri\u1ec3n v\u00e0 duy tr\u00ec m\u1ed1i quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb kh\u00e1ch h\u00e0ng v\u00e0 gi\u1eef ch\u00e2n h\u1ecd.\u00a0<\/span><\/li>\n
                • Cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n \u0111\u1ec3 c\u00f3 th\u1ec3 t\u00ednh gi\u00e1 cao h\u01a1n.\u00a0<\/span><\/li>\n
                • Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 hi\u1ec3u r\u00f5 nhu c\u1ea7u v\u00e0 h\u00e0nh vi c\u1ee7a kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/li>\n
                • Ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng \u0111\u1ec3 t\u1eadp trung v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1eddi cao.<\/span><\/li>\n<\/ul>\n

                  f. \u0110i\u1ec1u ch\u1ec9nh theo th\u1ecb tr\u01b0\u1eddng.\u00a0<\/strong><\/p>\n

                  T\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn kh\u00f4ng ph\u1ea3i m\u1ed9t qu\u00e1 tr\u00ecnh t\u0129nh. C\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i nh\u01b0 thay \u0111\u1ed5i nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng, c\u1ea1nh tranh, v\u00e0 bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn l\u1ee3i nhu\u1eadn. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n linh ho\u1ea1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh \u0111\u1ec3 duy tr\u00ec l\u1ee3i nhu\u1eadn t\u1ed1i \u0111a.\u00a0<\/span><\/p>\n

                  g. \u0110\u1ea7u t\u01b0 \u0111\u01b0a c\u00f4ng ngh\u1ec7 v\u00e0o ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty:<\/strong><\/p>\n

                  Ng\u00e0y nay, c\u00f3 r\u1ea5t nhi\u1ec1u ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p theo d\u00f5i c\u00e1c chi ph\u00ed c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ti\u00eau khoogn c\u1ea7n thi\u1ebft, c\u1ea7n l\u01b0\u1ee3c b\u1ecf. Ngo\u00e0i ra, ch\u1ee9ng c\u0169ng gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch chi ti\u00eau ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kho, qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t c\u0169ng g\u00f3p ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn thu\u1ea7n.\u00a0<\/span><\/p>\n

                  T\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c duy tr\u00ec s\u1ef1 b\u1ec1n v\u1eefng v\u00e0 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau n\u00e0y, doanh nghi\u1ec7p c\u1ea7n k\u1ebft h\u1ee3p chi\u1ebfn l\u01b0\u1ee3c t\u0103ng tr\u01b0\u1edfng doanh thu, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 ph\u00e1t tri\u1ec3n m\u1ed1i quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn. B\u1eb1ng c\u00e1ch duy tr\u00ec s\u1ef1 linh ho\u1ea1t v\u00e0 s\u00e1ng t\u1ea1o trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn thu\u1ea7n cao v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho t\u01b0\u01a1ng lai.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                    L\u1ee3i nhu\u1eadn thu\u1ea7n, m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, ph\u1ea3n \u00e1nh \u0111\u1ed9i hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1eady l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec, c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o, c\u00e1ch […]<\/p>\n","protected":false},"featured_media":13448,"template":"","article_category":[10],"class_list":["post-9510","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13448"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9510"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}