{"id":12005,"date":"2025-11-24T10:36:40","date_gmt":"2025-11-24T03:36:40","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=12005"},"modified":"2025-11-24T10:39:18","modified_gmt":"2025-11-24T03:39:18","slug":"loi-nhuan-thuan","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/","title":{"rendered":"L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m, c\u00e1ch t\u00ednh v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda"},"content":{"rendered":"\n<p>Trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, <strong>l\u1ee3i nhu\u1eadn thu\u1ea7n<\/strong> l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh nghi\u1ec7p th\u1ef1c s\u1ef1 ki\u1ebfm \u0111\u01b0\u1ee3c bao nhi\u00eau sau khi tr\u1eeb to\u00e0n b\u1ed9 chi ph\u00ed. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 \u0111\u1ea7u t\u01b0, v\u1eadn h\u00e0nh v\u00e0 t\u1ed1i \u01b0u t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/base.vn?utm_source=blog&amp;utm_content=loi-nhuan-thuan\" target=\"_blank\" rel=\"noreferrer noopener\">Base<\/a><a href=\"https:\/\/base.vn?utm_source=blog&amp;utm_content=loi-nhuan-thuan\">.vn<\/a> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 <em>l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec<\/em>, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda d\u1ec5 \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-la-gi\">1. L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/strong> (ti\u1ebfng Anh l\u00e0 <strong>Net Profit<\/strong>) l\u00e0 ph\u1ea7n l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed v\u00e0 kho\u1ea3n chi t\u1eeb doanh thu. Ch\u1ec9 s\u1ed1 n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111o l\u01b0\u1eddng v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n l\u00fd chi ph\u00ed<\/a> v\u00e0 t\u0103ng tr\u01b0\u1edfng doanh thu c\u1ee7a doanh nghi\u1ec7p. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 bi\u1ebft t\u00ecnh h\u00ecnh kinh doanh \u0111ang l\u00e3i hay l\u1ed7, ph\u00e1t hi\u1ec7n nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n kh\u1eafc ph\u1ee5c v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n. N\u1ebfu l\u1ee3i nhu\u1eadn cao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u1edbi v\u00e0 c\u1ea3i thi\u1ec7n ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, l\u1ee3i nhu\u1eadn thu\u1ea7n c\u00f2n gi\u00fap c\u1ed5 \u0111\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 h\u1ecd c\u00f3 nh\u1eefng h\u00e0nh \u0111\u1ed9ng ph\u00f9 h\u1ee3p. N\u1ebfu c\u00f4ng ty kh\u00f4ng \u0111\u1ea1t \u0111\u1ee7 l\u1ee3i nhu\u1eadn thu\u1ea7n, gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 gi\u1ea3m, \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn c\u1ed5 \u0111\u00f4ng. \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap h\u1ecd d\u1ef1 \u0111o\u00e1n gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1o ra v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n h\u1ecd c\u1ea7n chi cho c\u1ed5 phi\u1ebfu ho\u1eb7c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi-1024x576.webp\" alt=\"L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec?\" class=\"wp-image-12035\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, ph\u00e2n lo\u1ea1i, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-phan-bi\u1ec7t-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-va-cac-khai-ni\u1ec7m-d\u1ec5-nh\u1ea7m-l\u1eabn\">2. Ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m d\u1ec5 nh\u1ea7m l\u1eabn<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-va-l\u1ee3i-nhu\u1eadn-rong-co-ph\u1ea3i-la-m\u1ed9t-khong\">2.1 L\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng c\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t kh\u00f4ng?<\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-rong\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn r\u00f2ng<\/a> \u0111\u1ec1u l\u00e0 nh\u1eefng ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn quan tr\u1ecdng trong <a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>. Tuy nhi\u00ean, hai ch\u1ec9 s\u1ed1 n\u00e0y c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 \u00fd ngh\u0129a:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn r\u00f2ng<\/strong><\/td><\/tr><tr><td><strong>Kh\u00e1i ni\u1ec7m<\/strong><\/td><td>L\u00e0 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi \u0111\u00e3 tr\u1eeb \u0111i chi ph\u00ed li\u00ean quan nh\u01b0 v\u1ed1n hay chi ph\u00ed t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a tr\u1eeb thu\u1ebf.<\/td><td>L\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed, bao g\u1ed3m c\u1ea3 thu\u1ebf.<\/td><\/tr><tr><td><strong>\u00dd ngh\u0129a<\/strong><\/td><td>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh.<\/td><td>\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u1ef1 \u0111o\u00e1n ngu\u1ed3n t\u00e0i ch\u00ednh t\u01b0\u01a1ng lai v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td><strong>\u1ee8ng d\u1ee5ng<\/strong><\/td><td>Cho ph\u00e9p ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p. C\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 l\u1ee3i nhu\u1eadn t\u1eeb doanh nghi\u1ec7p.<\/td><td>Gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ea5y \u0111\u01b0\u1ee3c ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng v\u00e0 kh\u1ea3 n\u0103ng sinh ra l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 l\u1ee3i t\u1ee9c cho c\u1ed5 \u0111\u00f4ng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-co-ph\u1ea3i-la-l\u1ee3i-nhu\u1eadn-sau-thu\u1ebf-hay-khong\">2.2 L\u1ee3i nhu\u1eadn thu\u1ea7n c\u00f3 ph\u1ea3i l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf hay kh\u00f4ng?<\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng ph\u1ea3i l\u00e0 <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-sau-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a>. L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i c\u00f2n l\u1ea1i sau khi doanh nghi\u1ec7p tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb <a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">doanh thu<\/a>, nh\u01b0ng ch\u01b0a tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn thu\u1ea7n = Doanh thu thu\u1ea7n &#8211; (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + Chi ph\u00ed b\u00e1n h\u00e0ng + Chi ph\u00ed qu\u1ea3n l\u00fd + Chi ph\u00ed t\u00e0i ch\u00ednh)<\/li>\n\n\n\n<li>Sau khi t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn thu\u1ea7n, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i tr\u1eeb \u0111i thu\u1ebf TNDN \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn r\u00f2ng (Net Income).<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec v\u1eady, l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn r\u00f2ng, v\u00e0 n\u00f3 kh\u00f4ng bao g\u1ed3m m\u1ee9c thu\u1ebf TNDN \u0111\u00e3 tr\u1eeb. L\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p gi\u1eef l\u1ea1i sau khi \u0111\u00e3 t\u00ednh \u0111\u1ebfn thu\u1ebf TNDN v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1-1024x576.webp\" alt=\"L\u1ee3i nhu\u1eadn thu\u1ea7n\" class=\"wp-image-12037\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-phan-bi\u1ec7t-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-va-l\u1ee3i-nhu\u1eadn-g\u1ed9p\">2.3 Ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p<\/h3>\n\n\n\n<p>V\u00ec c\u00f9ng l\u00e0 &#8220;l\u1ee3i nhu\u1eadn&#8221; n\u00ean hai kh\u00e1i ni\u1ec7m l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-gop\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn g\u1ed9p<\/a> th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh c\u1ee7a hai ch\u1ec9 s\u1ed1 n\u00e0y:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit)<\/strong><\/td><\/tr><tr><td><strong>Kh\u00e1i ni\u1ec7m<\/strong><\/td><td>L\u00e0 ph\u1ea7n ti\u1ec1n l\u00e3i c\u00f2n l\u1ea1i sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed t\u1eeb doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/td><td>L\u00e0 ph\u1ea7n ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS) t\u1eeb doanh thu thu\u1ea7n.<\/td><\/tr><tr><td><strong>C\u00f4ng th\u1ee9c&nbsp;<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n = Doanh thu thu\u1ea7n \u2013 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + Chi ph\u00ed b\u00e1n h\u00e0ng + Chi ph\u00ed qu\u1ea3n l\u00fd + Chi ph\u00ed t\u00e0i ch\u00ednh)<\/strong><\/td><td><strong>L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/td><\/tr><tr><td><strong>Ph\u1ea1m vi chi ph\u00ed<\/strong><\/td><td>Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/td><td>Ch\u1ec9 bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/td><\/tr><tr><td><strong>\u00dd ngh\u0129a<\/strong><\/td><td>Ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi \u0111\u00e3 tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed.<\/td><td>Ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/td><\/tr><tr><td><strong>\u1ee8ng d\u1ee5ng<\/strong><\/td><td>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ed5ng th\u1ec3 c\u1ee7a c\u00f4ng ty.<\/td><td>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng ty.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Nh\u01b0 v\u1eady, l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 v\u00f2ng l\u1ee3i nhu\u1eadn \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn sau khi l\u1ea5y doanh thu thu\u1ea7n tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. So v\u1edbi l\u1ee3i nhu\u1eadn g\u1ed9p, l\u1ee3i nhu\u1eadn thu\u1ea7n bao h\u00e0m c\u1ea3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p gi\u00fap ch\u00fang ta hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p t\u1eeb kh\u00e2u ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m \u0111\u1ebfn gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n, m\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 gi\u00e1n ti\u1ebfp. Tr\u00e1i l\u1ea1i, l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 gi\u00e1n ti\u1ebfp, t\u1eeb \u0111\u00f3 cung c\u1ea5p cho ch\u00fang ta c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Khi hai doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn g\u1ed9p t\u01b0\u01a1ng \u0111\u1ed3ng, b\u00ean n\u00e0o ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n cao h\u01a1n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-4-vi-d\u1ee5-minh-h\u1ecda\">2.4 V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n\n\n\n<p><strong>Gi\u1ea3 s\u1eed c\u00f4ng ty ABC c\u00f3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh trong n\u0103m 2023 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu thu\u1ea7n: 1.000.000.000 VN\u0110<\/li>\n\n\n\n<li>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS): 200.000.000 VN\u0110<\/li>\n\n\n\n<li>Chi ph\u00ed b\u00e1n h\u00e0ng: 100.000.000 VN\u0110<\/li>\n\n\n\n<li>Chi ph\u00ed qu\u1ea3n l\u00fd: 50.000.000 VN\u0110<\/li>\n\n\n\n<li>Chi ph\u00ed t\u00e0i ch\u00ednh: 20.000.000 VN\u0110<\/li>\n\n\n\n<li>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN): 30.000.000 VN\u0110<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn g\u1ed9p:<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n = 1.000.000.000 &#8211; 200.000.000 = 800.000.000 VN\u0110<\/p>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n:<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n = Doanh thu thu\u1ea7n &#8211; (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + Chi ph\u00ed b\u00e1n h\u00e0ng + Chi ph\u00ed qu\u1ea3n l\u00fd + Chi ph\u00ed t\u00e0i ch\u00ednh) = 1.000.000.000 &#8211; (200.000.000 + 100.000.000 + 50.000.000 + 20.000.000) = 630.000.000 VN\u0110<\/p>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn r\u00f2ng:<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn r\u00f2ng = L\u1ee3i nhu\u1eadn thu\u1ea7n &#8211; Thu\u1ebf TNDN = 630.000.000 &#8211; 30.000.000 = 600.00.000 VN\u0110<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p cho bi\u1ebft m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 c\u00f4ng ty ABC thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i (b\u00e1n h\u00e0ng) tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb doanh thu, tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf.<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng m\u00e0 c\u00f4ng ty gi\u1eef l\u1ea1i sau khi t\u00ednh to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p>Th\u00f4ng qua v\u00ed d\u1ee5 n\u00e0y, ch\u00fang ta c\u00f3 th\u1ec3 th\u1ea5y m\u1ed7i ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c g\u00f3c nh\u00ecn kh\u00e1c nhau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-cach-tinh-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-co-vi-d\u1ee5-minh-ho\u1ea1\">3. C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n (C\u00f3 v\u00ed d\u1ee5 minh ho\u1ea1)<\/h2>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh nh\u01b0 <a href=\"https:\/\/base.vn\/blog\/doanh-thu-thuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">doanh thu thu\u1ea7n<\/a>, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd, v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. Sau \u0111\u00f3, h\u00e3y \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>L\u1ee2I NHU\u1eacN THU\u1ea6N = DOANH THU THU\u1ea6N \u2013 (GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N + CHI PH\u00cd T\u00c0I CH\u00cdNH + CHI PH\u00cd B\u00c1N H\u00c0NG + CHI PH\u00cd QU\u1ea2N L\u00dd DOANH NGHI\u1ec6P)<\/strong><\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c tr\u00ean c\u00f2n c\u00f3 th\u1ec3 r\u00fat g\u1ecdn nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>L\u1ee2I NHU\u1eacN THU\u1ea6N = L\u1ee2I NHU\u1eacN G\u1ed8P + DOANH THU THU\u1ea6N \u2013 T\u1ed4NG CHI PH\u00cd<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh thu thu\u1ea7n:<\/strong> T\u1ed5ng doanh thu doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n\n\n\n<li><strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: <\/strong>T\u1ed5ng chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u00e1n ra trong k\u1ef3, bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed b\u00e1n h\u00e0ng:<\/strong> C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, v\u1eadn chuy\u1ec3n, hoa h\u1ed3ng cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed t\u00e0i ch\u00ednh: <\/strong>C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m l\u00e3i vay ng\u00e2n h\u00e0ng, chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n vay v\u00e0 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/base.vn\/blog\/chi-phi-quan-ly-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a>: <\/strong>C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p, bao g\u1ed3m l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh, chi ph\u00ed v\u0103n ph\u00f2ng, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc, chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep-1024x576.webp\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\" class=\"wp-image-12039\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/chi-phi-quan-ly-doanh-nghiep.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-t\u1ef7-su\u1ea5t-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-la-gi-khai-ni\u1ec7m-va-cong-th\u1ee9c-tinh-co-vi-d\u1ee5-minh-ho\u1ea1\">4. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh (C\u00f3 v\u00ed d\u1ee5 minh ho\u1ea1)<\/h2>\n\n\n\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (Net Profit Margin Ratio)<\/strong> l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi t\u1eeb doanh thu c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng doanh thu t\u1ea1o ra bao nhi\u00eau l\u1ee3i nhu\u1eadn thu\u1ea7n sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed, bao g\u1ed3m c\u1ea3 thu\u1ebf.<\/p>\n\n\n\n<p>M\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u mong mu\u1ed1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u00e0ng cao c\u00e0ng t\u1ed1t, t\u1ed1i thi\u1ec3u l\u00e0 \u0111\u1ea1t gi\u00e1 tr\u1ecb d\u01b0\u01a1ng, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ed5ng doanh thu lu\u00f4n l\u1edbn h\u01a1n t\u1ed5ng chi ph\u00ed (Thu \u2013 Chi &gt; 0). T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n cao cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn t\u1eeb doanh thu.<\/p>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111o b\u1eb1ng ch\u1ec9 s\u1ed1 <strong>ROS (Return on Sales)<\/strong>. Ch\u1ec9 s\u1ed1 n\u00e0y ph\u00e2n t\u00edch t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m doanh thu \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (ROS):<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>ROS = (L\u1ee2I NHU\u1eacN SAU THU\u1ebe \/ DOANH THU THU\u1ea6N) x 100% (\u0111\u01a1n v\u1ecb: %)<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p><strong>Doanh thu thu\u1ea7n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ecbnh ngh\u0129a: L\u00e0 doanh thu b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n\n\n\n<li>C\u00f4ng th\u1ee9c: Doanh thu thu\u1ea7n = Doanh thu b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn sau thu\u1ebf (Net Profit After Tax):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ecbnh ngh\u0129a: L\u00e0 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>C\u00f4ng th\u1ee9c: L\u1ee3i nhu\u1eadn sau thu\u1ebf = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u2013 T\u1ed5ng ti\u1ec1n thu\u1ebf ph\u1ea3i \u0111\u00f3ng + c\u00e1c kho\u1ea3n thu\u1ebf b\u1ecb ho\u00e3n l\u1ea1i.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n:<\/strong><\/p>\n\n\n\n<p>Ch\u00fang ta c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nh\u1eefng c\u00f4ng th\u1ee9c tr\u00ean \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty gi\u1ea3 \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n<p>Theo b\u00e1o c\u00e1o, l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 doanh thu thu\u1ea7n c\u1ee7a c\u00f4ng ty trong n\u0103m 2020 l\u1ea7n l\u01b0\u1ee3t l\u00e0 486.000.000 \u0111\u1ed3ng v\u00e0 4.955.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>T\u1eeb \u0111\u00f3, ch\u00fang ta c\u00f3 th\u1ec3 t\u00ednh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n = L\u1ee3i nhu\u1eadn thu\u1ea7n (10) \/ Doanh thu thu\u1ea7n (3) = 486 \/ 4955 x 100% = 9,8%<\/strong><\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 v\u1edbi m\u1ed7i 100 \u0111\u1ed3ng doanh thu thu\u1ea7n, c\u00f4ng ty thu \u0111\u01b0\u1ee3c 9,8 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan-1024x576.webp\" alt=\"T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\" class=\"wp-image-12041\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/ty-suat-loi-nhuan-thuan.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-b\u1ecb-\u1ea3nh-h\u01b0\u1edfng-b\u1edfi-cac-y\u1ebfu-t\u1ed1-nao\">5. L\u1ee3i nhu\u1eadn thu\u1ea7n b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 n\u00e0o?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-cac-y\u1ebfu-t\u1ed1-\u1ea3nh-h\u01b0\u1edfng-d\u1ebfn-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-c\u1ee7a-doanh-nghi\u1ec7p\">5.1 C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p<\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau, bao g\u1ed3m c\u1ea3 y\u1ebfu t\u1ed1 n\u1ed9i t\u1ea1i c\u1ee7a doanh nghi\u1ec7p v\u00e0 y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 ch\u00ednh:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-moi-tr\u01b0\u1eddng-kinh-doanh\"><strong>M\u00f4i tr\u01b0\u1eddng kinh doanh<\/strong><\/h4>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Khi s\u1ef1 c\u1ea1nh tranh ng\u00e0y c\u00e0ng kh\u1ed1c li\u1ec7t, vi\u1ec7c t\u00ecm ki\u1ebfm v\u00e0 gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng c\u00f9ng v\u1edbi chi\u1ebfn l\u01b0\u1ee3c gi\u00e1 c\u1ea3 tr\u1edf n\u00ean v\u00f4 c\u00f9ng quan tr\u1ecdng. C\u00e1c ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i c\u00e2n nh\u1eafc gi\u1eefa vi\u1ec7c duy tr\u00ec gi\u00e1 cao \u0111\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 doanh thu thu\u1ea7n, hay gi\u1ea3m gi\u00e1 \u0111\u1ec3 thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00e1c y\u1ebfu t\u1ed1 v\u0129 m\u00f4 nh\u01b0 t\u0103ng tr\u01b0\u1edfng GDP, l\u1ea1m ph\u00e1t, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, l\u00e3i su\u1ea5t, ch\u00ednh s\u00e1ch thu\u1ebf, v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u1ec1 ch\u00ednh tr\u1ecb c\u0169ng t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-gia-ban-s\u1ea3n-ph\u1ea9m-ho\u1eb7c-cung-c\u1ea5p-d\u1ecbch-v\u1ee5\"><strong>Gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/h4>\n\n\n\n<p>Gi\u00e1 c\u1ea3 c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1ea7n su\u1ea5t mua h\u00e0ng, v\u00e0 s\u1ed1 l\u01b0\u1ee3ng mua h\u00e0ng. N\u1ebfu gi\u00e1 qu\u00e1 cao so v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ho\u1eb7c so v\u1edbi m\u1ee9c gi\u00e1 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng, kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i mua v\u00e0 chuy\u1ec3n sang nh\u00e0 cung c\u1ea5p kh\u00e1c. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 qu\u00e1 th\u1ea5p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ea1o ra \u0111\u1ee7 l\u1ee3i nhu\u1eadn \u0111\u1ec3 duy tr\u00ec v\u00e0 t\u0103ng tr\u01b0\u1edfng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-chi-phi-s\u1ea3n-xu\u1ea5t-va-qu\u1ea3n-ly\"><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 qu\u1ea3n l\u00fd<\/strong><\/h4>\n\n\n\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, lao \u0111\u1ed9ng, m\u00e1y m\u00f3c, v\u1eadn chuy\u1ec3n, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c. N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t qu\u00e1 cao, doanh nghi\u1ec7p s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn \u0111\u1ee7 \u0111\u1ec3 duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1, chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 (bao g\u1ed3m l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, v\u00e0 \u0111\u00e0o t\u1ea1o) c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn l\u1ee3i nhu\u1eadn. M\u1eb7c d\u00f9 chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 t\u0103ng \u00e1p l\u1ef1c l\u00ean gi\u00e1 c\u1ea3 v\u00e0 gi\u1ea3m l\u1ee3i nhu\u1eadn, nh\u01b0ng n\u00f3 c\u0169ng c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-cac-chi\u1ebfn-l\u01b0\u1ee3c-giup-doanh-nghi\u1ec7p-t\u1ed1i-\u01b0u-l\u1ee3i-nhu\u1eadn-thu\u1ea7n\">5.2 C\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn thu\u1ea7n<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-d\u1ea3m-b\u1ea3o-doanh-thu-luon-l\u1edbn-h\u01a1n-chi-phi\"><strong>\u0110\u1ea3m b\u1ea3o doanh thu lu\u00f4n l\u1edbn h\u01a1n chi ph\u00ed<\/strong><\/h4>\n\n\n\n<p>M\u1ed9t nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u1ea1t l\u1ee3i nhu\u1eadn l\u00e0 doanh thu ph\u1ea3i l\u1edbn h\u01a1n chi ph\u00ed, t\u1ee9c l\u00e0 \u201cThu &#8211; Chi &gt; 0\u201d. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc n\u00e0y, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd ngu\u1ed3n chi v\u00e0 ngu\u1ed3n thu d\u1ef1a tr\u00ean \u01b0\u1edbc l\u01b0\u1ee3ng v\u00e0 d\u1ef1 \u0111o\u00e1n; ti\u1ebfp theo l\u00e0 ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 hi\u1ec3u r\u00f5 ngu\u1ed3n thu; t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 c\u1eaft gi\u1ea3m c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3, 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 t\u0103ng chi ph\u00ed do l\u00e3i vay v\u00e0 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a v\u00e0 qu\u1ea3n l\u00fd kho \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a kh\u1ea3 n\u0103ng xoay v\u00f2ng v\u1ed1n v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ed3n kho kh\u00f4ng khi\u1ebfn v\u1ed1n b\u1ecb \u1ee9 \u0111\u1ecdng.<\/p>\n\n\n\n<p>Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p c\u1ea7n l\u00ean k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3 cho vi\u1ec7c thu h\u1ed3i n\u1ee3 v\u00e0 thanh to\u00e1n n\u1ee3; l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng \u0111\u1ec3 ki\u1ec3m so\u00e1t <a href=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00f2ng ti\u1ec1n<\/a> v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh lu\u00f4n \u1ed5n \u0111\u1ecbnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-k\u1ebf-ho\u1ea1ch-qu\u1ea3n-ly-dong-ti\u1ec1n\"><strong>L\u1eadp k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n<\/strong><\/h4>\n\n\n\n<p>K\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m d\u1ef1 b\u00e1o doanh thu, chi ph\u00ed v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c d\u1ef1a tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong qu\u00e1 kh\u1ee9, t\u1eeb \u0111\u00f3 t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee5c ti\u00eau v\u00e0 \u01b0u ti\u00ean c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/phan-tich-bao-cao-tai-chinh\/\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-c\u1eaft-gi\u1ea3m-chi-phi-d\u01b0-th\u1eeba\"><strong>C\u1eaft gi\u1ea3m chi ph\u00ed d\u01b0 th\u1eeba<\/strong><\/h4>\n\n\n\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1eaft gi\u1ea3m h\u1ee3p l\u00fd c\u00e1c chi ph\u00ed n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u0103ng kh\u1ea3 n\u0103ng sinh l\u1eddi.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-lo\u1ea1i-b\u1ecf-s\u1ea3n-ph\u1ea9m-ho\u1eb7c-d\u1ecbch-v\u1ee5-kem-h\u1ea5p-d\u1eabn\"><strong>Lo\u1ea1i b\u1ecf s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 k\u00e9m h\u1ea5p d\u1eabn<\/strong><\/h4>\n\n\n\n<p>Lo\u1ea1i b\u1ecf c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng b\u00e1n ch\u1ea1y gi\u00fap gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 cho ph\u00e9p \u0111\u1ed9i ng\u0169 s\u1ea3n xu\u1ea5t t\u1eadp trung v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u1ea3m chi ph\u00ed l\u01b0u tr\u1eef kho v\u00e0 t\u1ed1i \u01b0u h\u00f3a kh\u00f4ng gian, gi\u00fap doanh nghi\u1ec7p t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ti\u1ebfp th\u1ecb, t\u1eeb \u0111\u00f3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng t\u1ed1t h\u01a1n v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-\u1ee9ng-d\u1ee5ng-ph\u1ea7n-m\u1ec1m-vao-qu\u1ea3n-ly-kinh-doanh\"><strong>\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m v\u00e0o qu\u1ea3n l\u00fd kinh doanh<\/strong><\/h4>\n\n\n\n<p>S\u1eed d\u1ee5ng <a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a> gi\u00fap ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1eb7t ch\u1ebd v\u00e0 ch\u00ednh x\u00e1c, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u1ea7n thi\u1ebft. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c <a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-san-xuat\/\" target=\"_blank\" rel=\"noreferrer noopener\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t<\/a> v\u00e0 kinh doanh gi\u00fap c\u1ea3i thi\u1ec7n quy tr\u00ecnh v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c, t\u1eeb \u0111\u00f3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 m\u1ee9c \u0111\u1ed9 sinh l\u1eddi sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd to\u00e0n di\u1ec7n c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a th\u1ecb tr\u01b0\u1eddng m\u1ee5c ti\u00eau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-doanh-nghi\u1ec7p-b\u1ea1n-mu\u1ed1n-qu\u1ea3n-tr\u1ecb-tai-chinh-toan-di\u1ec7n-tham-kh\u1ea3o-ngay-base-finance\">6. Doanh nghi\u1ec7p b\u1ea1n mu\u1ed1n qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n? Tham kh\u1ea3o ngay Base Finance+<\/h2>\n\n\n\n<p>Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 qu\u00e1 tr\u00ecnh theo d\u00f5i c\u00e1c con s\u1ed1 hay tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. N\u00f3 l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p n\u00e2ng t\u1ea7m hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 b\u1ee9t ph\u00e1 trong chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/p>\n\n\n\n<p>M\u00f4 h\u00ecnh kim t\u1ef1 th\u00e1p d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ea7ng Qu\u1ea3n tr\u1ecb: <\/strong>&nbsp;Ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, th\u00f4ng tin th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n<li><strong>T\u1ea7ng K\u1ebf to\u00e1n: <\/strong>Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ki\u1ec3m to\u00e1n. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i chu\u1ea9n b\u1ecb nhi\u1ec1u b\u00e1o c\u00e1o, d\u1eabn \u0111\u1ebfn t\u1ed1n th\u1eddi gian v\u00e0 nguy c\u01a1 sai s\u00f3t d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li><strong>T\u1ea7ng Th\u1ef1c thi: <\/strong>Nh\u00e2n vi\u00ean th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. H\u1ea1n ch\u1ebf trong vi\u1ec7c n\u1eafm b\u1eaft th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 d\u1eabn \u0111\u1ebfn ch\u1eadm tr\u1ec5 thanh to\u00e1n v\u00e0 r\u1ee7i ro th\u1ea5t tho\u00e1t chi ph\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>T\u1ea1i m\u1ed7i t\u1ea7ng c\u1ee7a kim t\u1ef1 th\u00e1p, t\u1eeb ban l\u00e3nh \u0111\u1ea1o \u0111\u1ebfn nh\u00e2n vi\u00ean th\u1ef1c thi \u0111\u1ec1u g\u1eb7p ph\u1ea3i nhi\u1ec1u kh\u00f3 kh\u0103n. Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu t\u1eadp trung x\u1eed l\u00fd c\u00e1c t\u00e1c v\u1ee5 \u1edf t\u1ea7ng K\u1ebf to\u00e1n v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, Excel, Google Sheets, Tableau, v\u00e0 Power BI. Tuy nhi\u00ean, nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y ch\u1ec9 cung c\u1ea5p b\u00e1o c\u00e1o \u0111\u01a1n thu\u1ea7n, thi\u1ebfu k\u1ebft n\u1ed1i th\u1eddi gian th\u1ef1c v\u00e0 d\u1eabn \u0111\u1ebfn d\u1eef li\u1ec7u b\u1ecb ph\u00e2n m\u1ea3nh.<\/p>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ed9 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u, k\u1ebft n\u1ed1i c\u00e1c t\u1ea7ng d\u1eef li\u1ec7u v\u00e0 cho ph\u00e9p m\u1ecdi nh\u00e2n s\u1ef1 c\u00f9ng tham gia v\u00e0o quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, cung c\u1ea5p g\u00f3c nh\u00ecn t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n theo th\u1eddi gian th\u1ef1c.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/loi-nhuan-thuan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a> <\/strong>l\u00e0 B\u1ed9 gi\u1ea3i ph\u00e1p Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh th\u1eddi gian th\u1ef1c, g\u1ed3m 4 \u1ee9ng d\u1ee5ng chuy\u00ean bi\u1ec7t gi\u00fap doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 l\u1edbn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Base Finance: <\/strong>Cung c\u1ea5p cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i.<\/li>\n\n\n\n<li><strong>Base Income: <\/strong>Qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 doanh thu v\u00e0 d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u h\u00f3a doanh thu v\u00e0 c\u00e1c s\u1ef1 v\u1ee5 ph\u00e1t sinh d\u00f2ng ti\u1ec1n v\u00e0o c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Base Expense: <\/strong>Cho ph\u00e9p m\u1ecdi nh\u00e2n s\u1ef1 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f9ng v\u1edbi ph\u00f2ng K\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>Base BankFeeds:<\/strong> Qu\u1ea3n l\u00fd t\u00ecnh h\u00ecnh \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 v\u00e0 \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/li>\n<\/ul>\n\n\n\n<p>V\u1edbi Base Finance+, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p d\u1eef li\u1ec7u t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng b\u00e1o c\u00e1o v\u00e0o m\u1ed9t dashboard duy nh\u1ea5t, b\u1ed5 sung c\u00e1c t\u00f9y ch\u1ec9nh t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u, v\u00e0 k\u1ebft n\u1ed1i real-time gi\u1eefa ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch v\u00e0 qu\u1ea3n tr\u1ecb. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft to\u00e0n di\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee7 doanh nghi\u1ec7p, ban l\u00e3nh \u0111\u1ea1o d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh quan tr\u1ecdng.<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng chu\u1ea9n b\u1ecb nhi\u1ec1u d\u1ea1ng b\u00e1o c\u00e1o v\u1edbi \u0111\u1ed9 ch\u00ednh x\u00e1c cao.<\/li>\n\n\n\n<li>C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, c\u00e1c ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 duy\u1ec7t chi trong n\u1ed9i b\u1ed9 di\u1ec5n ra m\u1ed9t c\u00e1ch tr\u01a1n tru v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n.<\/li>\n\n\n\n<li>Ki\u1ebfn t\u1ea1o kh\u00f4ng gian l\u00e0m vi\u1ec7c s\u1ed1 \u0111\u1ec3 m\u1ecdi nh\u00e2n s\u1ef1 c\u00f3 th\u1ec3 c\u00f9ng b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n ki\u1ec3m so\u00e1t chi ph\u00ed cho doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p>Base Finance+ gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i, n\u1eafm b\u1eaft to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u t\u1eeb qu\u00e1 kh\u1ee9 \u0111\u1ebfn hi\u1ec7n t\u1ea1i, d\u1ef1 \u0111o\u00e1n c\u00e1c k\u1ecbch b\u1ea3n t\u01b0\u01a1ng lai v\u00e0 k\u1ecbp th\u1eddi \u0111\u01b0a ra c\u00e1c quy\u1ebft s\u00e1ch t\u00e0i ch\u00ednh quan tr\u1ecdng.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/loi-nhuan-thuan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp\" alt=\"Base Finance+\" class=\"wp-image-7946\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-k\u1ebft-lu\u1eadn\">7. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>B\u00e0i vi\u1ebft tr\u00ean c\u1ee7a Base.vn \u0111\u00e3 cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn l\u1ee3i nhu\u1eadn thu\u1ea7n, bao g\u1ed3m kh\u00e1i ni\u1ec7m, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao ch\u1ec9 s\u1ed1 n\u00e0y, th\u1eadm ch\u00ed theo d\u00f5i theo t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 d\u1ef1 \u00e1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh doanh ph\u00f9 h\u1ee3p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh nghi\u1ec7p th\u1ef1c s\u1ef1 ki\u1ebfm \u0111\u01b0\u1ee3c bao nhi\u00eau sau khi tr\u1eeb to\u00e0n b\u1ed9 chi ph\u00ed. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 \u0111\u1ea7u t\u01b0, v\u1eadn [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"ppma_author":[58],"class_list":["post-12005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec? 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T\u00ecm hi\u1ec3u l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/\" \/>\n<meta property=\"og:site_name\" content=\"Base Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/base.vietnam\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T03:36:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-24T03:39:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-thuan.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"H\u00e0 Linh Chi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"H\u00e0 Linh Chi\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"24 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/\"},\"author\":{\"name\":\"H\u00e0 Linh Chi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/8d807a7a9fe7f1a5aa3c6980f1095484\"},\"headline\":\"L\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec? 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