{"id":12117,"date":"2024-10-09T10:00:46","date_gmt":"2024-10-09T03:00:46","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=12117"},"modified":"2025-07-05T10:23:58","modified_gmt":"2025-07-05T03:23:58","slug":"loi-nhuan-truoc-thue","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/","title":{"rendered":"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh EBIT trong kinh doanh"},"content":{"rendered":"\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ec1 ra c\u00e1c ph\u01b0\u01a1ng \u00e1n kinh doanh h\u1ee3p l\u00fd. V\u1eady, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? N\u1ebfu l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m c\u00f3 \u0111\u00f3ng thu\u1ebf kh\u00f4ng? V\u00e0 c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee5 th\u1ec3 ra sao? V\u00ed d\u1ee5? H\u00e3y c\u00f9ng <a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=loi-nhuan-truoc-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> kh\u00e1m ph\u00e1 t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf trong b\u00e0i vi\u1ebft sau \u0111\u00e2y!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-la-gi\"><strong>1. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong> hay <strong>L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/strong>, trong ti\u1ebfng Anh l\u00e0 <strong>Earnings Before Interest and Tax (EBIT)<\/strong>, l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. EBIT th\u1ec3 hi\u1ec7n t\u1ed5ng l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra trong k\u1ef3 (tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue-la-gi-1024x536.webp\" alt=\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec?\" class=\"wp-image-12138\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue-la-gi-1024x536.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue-la-gi-300x157.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue-la-gi-768x402.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue-la-gi.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-cach-tinh-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-c\u1ee7a-doanh-nghi\u1ec7p\"><strong>2. C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng 1 trong 2 c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c 1: <\/strong>T\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf d\u1ef1a tr\u00ean doanh thu v\u00e0 chi ph\u00ed<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (EBIT) = T\u1ed5ng doanh thu \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>N\u0103m 2023, Doanh nghi\u1ec7p A c\u00f3 t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng l\u00e0 500.000.000 VN\u0110, trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 10.000 VN\u0110\/s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>T\u1ed5ng s\u1ed1 s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n: 30.000 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>T\u1ed5ng chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng nh\u00e2n vi\u00ean: 20.000.000 VN\u0110.<\/li>\n\n\n\n<li>Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 \u0111i\u1ec7n n\u01b0\u1edbc: 15.000.000 VN\u0110.<\/li>\n<\/ul>\n\n\n\n<p>V\u1eady, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p A trong n\u0103m 2023 l\u00e0: 500.000.000 &#8211; 10.000 x 30.000 &#8211; 20.000.000 &#8211; 15.000.000 = 165.000.000 VN\u0110.<\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c 2: <\/strong>T\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 chi ph\u00ed<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (EBIT) = L\u1ee3i nhu\u1eadn sau thu\u1ebf + Chi ph\u00ed l\u00e3i vay + Thu\u1ebf TNDN.<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>N\u0103m 2023, Doanh nghi\u1ec7p B c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 200.000.000 VN\u0110:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed tr\u1ea3 ti\u1ec1n l\u00e3i trong n\u0103m: 15.000.000 VN\u0110.<\/li>\n\n\n\n<li>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng: 10.000.000 VN\u0110.<\/li>\n<\/ul>\n\n\n\n<p>V\u1eady, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p B trong n\u0103m 2023 l\u00e0: 200.000.000 + 15.000.000 + 10.000.000 = 225.000.000 VN\u0110.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-m\u1ed9t-s\u1ed1-khai-ni\u1ec7m-lien-quan\"><strong>3. M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m li\u00ean quan<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-va-lai-vay\"><strong>3.1 L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/strong><\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay, hay thu nh\u1eadp tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (ti\u1ebfng Anh: Earnings Before Interest and Taxes &#8211; EBIT), l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. EBIT \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng thu nh\u1eadp tr\u1eeb \u0111i c\u00e1c chi ph\u00ed, nh\u01b0ng ch\u01b0a tr\u1eeb ti\u1ec1n l\u00e3i v\u00e0 thu\u1ebf thu nh\u1eadp.<\/p>\n\n\n\n<p>EBIT th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh&#8221; ho\u1eb7c &#8220;thu nh\u1eadp r\u00f2ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng&#8221;.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh EBIT l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>EBIT = Thu nh\u1eadp &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c chi ti\u1ebft h\u01a1n l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>EBIT = T\u1ed5ng doanh thu &#8211; T\u1ed5ng bi\u1ebfn ph\u00ed &#8211; T\u1ed5ng \u0111\u1ecbnh ph\u00ed<\/strong><\/p>\n\n\n\n<p>N\u00f3i c\u00e1ch kh\u00e1c, EBIT l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi t\u00ednh c\u00e1c kho\u1ea3n thanh to\u00e1n l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). EBIT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn v\u00ec n\u00f3 lo\u1ea1i b\u1ecf s\u1ef1 kh\u00e1c nhau v\u1ec1 c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 t\u1ef7 su\u1ea5t thu\u1ebf gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Nh\u1edd lo\u1ea1i b\u1ecf l\u00e3i vay v\u00e0 thu\u1ebf, EBIT l\u00e0m r\u00f5 h\u01a1n kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng so s\u00e1nh c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-t\u1ef7-su\u1ea5t-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf\"><strong>3.2 T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u00ednh theo doanh thu, l\u00e0 t\u1ef7 l\u1ec7 gi\u1eefa t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 so v\u1edbi t\u1ed5ng doanh thu. Ch\u1ec9 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n m\u1ed7i \u0111\u1ed3ng doanh thu t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p = [ L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ Doanh thu trong k\u1ef3 ] x 100%<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-bien-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf\"><strong>3.3 Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (Pre-tax Profit Margin) l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft v\u1edbi m\u1ed7i \u0111\u1ed3ng doanh thu th\u00ec doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf. T\u1eeb \u0111\u00f3, c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc khi ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf thu nh\u1eadp.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = [ L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ Doanh thu ] x 100%<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-y-nghia-c\u1ee7a-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf\"><strong>4. \u00dd ngh\u0129a c\u1ee7a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf  <\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-d\u1ed1i-v\u1edbi-doanh-nghi\u1ec7p\"><strong>4.1 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/strong><\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng trong \u0111o l\u01b0\u1eddng k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, ch\u1ec9 ti\u00eau v\u1ec1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap doanh nghi\u1ec7p:<\/p>\n\n\n\n<p><strong>\u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed ph\u00e1t sinh trong doanh nghi\u1ec7p, ngo\u1ea1i tr\u1eeb chi ph\u00ed thu\u1ebf TNDN, cung c\u1ea5p cho doanh nghi\u1ec7p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf qua c\u00e1c k\u1ef3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh cho ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<p>H\u01a1n n\u1eefa, ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a c\u00e1c k\u1ef3 g\u1ea7n nh\u1ea5t c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 nh\u00e0 qu\u1ea3n tr\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho c\u00e1c k\u1ef3 k\u1ebf ti\u1ebfp.<\/p>\n\n\n\n<p><strong>So s\u00e1nh doanh thu gi\u1eefa c\u00e1c doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ea7n thi\u1ebft trong vi\u1ec7c so s\u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c. Tuy nhi\u00ean, vi\u1ec7c so s\u00e1nh ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi so s\u00e1nh ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng l\u0129nh v\u1ef1c v\u00e0 c\u00f3 c\u00f9ng quy m\u00f4.<\/p>\n\n\n\n<p>Vi\u1ec7c so s\u00e1nh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f9ng l\u0129nh v\u1ef1c v\u00e0 quy m\u00f4 nh\u01b0ng kinh doanh \u1edf c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau v\u1edbi thu\u1ebf su\u1ea5t kh\u00e1c nhau c\u0169ng r\u1ea5t h\u1eefu \u00edch, cho th\u1ea5y r\u00f5 c\u00e1c l\u1ee3i th\u1ebf v\u00f9ng mi\u1ec1n. V\u00ed d\u1ee5: So s\u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c chi nh\u00e1nh \u1edf c\u00e1c qu\u1ed1c gia kh\u00e1c nhau v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t TNDN kh\u00e1c nhau.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n so s\u00e1nh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh nh\u01b0ng kh\u00e1c quy m\u00f4, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u00e2n t\u00edch th\u00eam c\u00e1c ch\u1ec9 ti\u00eau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \/ Doanh thu<\/li>\n\n\n\n<li>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \/ T\u00e0i s\u1ea3n<\/li>\n\n\n\n<li>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n<\/ul>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu mu\u1ed1n so s\u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00e1c ng\u00e0nh, nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ec9 ti\u00eau <a href=\"https:\/\/base.vn\/blog\/ebitda-la-gi\/\">EBI<\/a><a href=\"https:\/\/base.vn\/blog\/ebitda-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">T<\/a><a href=\"https:\/\/base.vn\/blog\/ebitda-la-gi\/\">DA<\/a> (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, kh\u1ea5u hao v\u00e0 l\u00e3i vay) nh\u1eb1m lo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Trong tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n so s\u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u1edbn v\u00e0 m\u1ed9t doanh nghi\u1ec7p c\u00f4ng nghi\u1ec7p n\u1eb7ng, v\u00ec hai lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y ch\u1ee7 y\u1ebfu kh\u00e1c nhau \u1edf chi ph\u00ed kh\u1ea5u hao, n\u00ean sau khi c\u1ed9ng ng\u01b0\u1ee3c chi ph\u00ed kh\u1ea5u hao v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb kh\u1ea5u hao v\u00e0 l\u1ee3i nhu\u1eadn), vi\u1ec7c so s\u00e1nh tr\u1edf n\u00ean ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, \u0111\u1ec3 c\u00f3 m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 s\u00e2u s\u1eafc h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u00e2n t\u00edch th\u00eam c\u00e1c ch\u1ec9 ti\u00eau hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n<\/ul>\n\n\n\n<p>Ph\u00e2n t\u00edch xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng qua c\u00e1c k\u1ef3, so s\u00e1nh s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh ho\u1eb7c trung b\u00ecnh ng\u00e0nh s\u1ebd gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch kh\u00e1ch quan, x\u00e1c \u0111\u1ecbnh v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng, v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho c\u00e1c k\u1ef3 ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp theo.<\/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\/y-nghia-loi-nhuan-truoc-thue-1024x576.webp\" alt=\"\u00dd ngh\u0129a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\" class=\"wp-image-12140\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-loi-nhuan-truoc-thue-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-loi-nhuan-truoc-thue-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-loi-nhuan-truoc-thue-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-loi-nhuan-truoc-thue-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-loi-nhuan-truoc-thue.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-d\u1ed1i-v\u1edbi-nha-d\u1ea7u-t\u01b0\"><strong>4.2 \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u1eefng ng\u01b0\u1eddi mu\u1ed1n t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i sinh l\u1eddi t\u1eeb doanh nghi\u1ec7p, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap h\u1ecd:<\/p>\n\n\n\n<p><strong>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 c\u00e1c c\u01a1 h\u1ed9i kinh doanh, c\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: C\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft c\u00f3 k\u1ebft qu\u1ea3 kinh doanh t\u1ed1t, l\u1ee3i nhu\u1eadn \u1ed5n \u0111\u1ecbnh th\u01b0\u1eddng d\u1eabn t\u1edbi gi\u00e1 c\u1ed5 phi\u1ebfu t\u0103ng. N\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 \u0111\u00fang ti\u1ec1m l\u1ef1c doanh nghi\u1ec7p v\u00e0 mua v\u00e0o \u0111\u00fang th\u1eddi \u0111i\u1ec3m, h\u1ecd s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn khi gi\u00e1 c\u1ed5 phi\u1ebfu t\u0103ng. V\u1edbi \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u00fang ti\u1ec1m l\u1ef1c hi\u1ec7n t\u1ea1i v\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p c\u0169ng quy\u1ebft \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u1eeb c\u1ed5 t\u1ee9c.<\/p>\n\n\n\n<p><strong>So s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ec1m n\u0103ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch, k\u1ebft h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau sinh l\u1eddi, so s\u00e1nh l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c k\u1ef3, v\u1edbi \u0111\u1ed1i th\u1ee7 ho\u1eb7c trung b\u00ecnh ng\u00e0nh \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p>Khi xem x\u00e9t k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-sau-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a>, t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh thu, t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a t\u00e0i s\u1ea3n, m\u00e0 h\u1ecd c\u00f2n ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh nh\u01b0 \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch kinh doanh, v\u00e0 l\u1ea1m ph\u00e1t.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf s\u1ee5t gi\u1ea3m nh\u01b0ng l\u1ea1i \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec \u0111\u00f3 kh\u00f4ng h\u1eb3n l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u x\u1ea5u. Tuy v\u1eady, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn c\u1ea7n xem x\u00e9t xem vi\u1ec7c s\u1ee5t gi\u1ea3m n\u00e0y l\u00e0 b\u1ea5t th\u01b0\u1eddng hay l\u00e0 n\u1eb1m trong k\u1ebf ho\u1ea1ch t\u00ednh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ec3 hi\u1ec3u r\u00f5 \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean ki\u1ec3m tra b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean, k\u1ebf ho\u1ea1ch kinh doanh, bi\u00ean b\u1ea3n c\u00e1c cu\u1ed9c h\u1ecdp \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c th\u00f4ng tin t\u1eeb truy\u1ec1n th\u00f4ng. D\u1ef1a tr\u00ean nh\u1eefng d\u1eef li\u1ec7u n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh x\u00e1c v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-d\u1ed1i-v\u1edbi-cac-ben-lien-quan-khac\"><strong>4.3 \u0110\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan kh\u00e1c<\/strong><\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f3 \u00fd ngh\u0129a kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 ch\u1ee7 n\u1ee3, ch\u1ee7 \u0111\u1ea7u t\u01b0, v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc:<\/p>\n\n\n\n<p><strong>Ch\u1ee7 n\u1ee3: <\/strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap c\u00e1c ch\u1ee7 n\u1ee3 (ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, nh\u00e0 cung \u1ee9ng) \u0111\u00e1nh gi\u00e1 v\u00e0 quy\u1ebft \u0111\u1ecbnh h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p. K\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1ed1t cho th\u1ea5y kh\u1ea3 n\u0103ng thanh to\u00e1n cao, gi\u1ea3m r\u1ee7i ro kh\u00f4ng thu h\u1ed3i n\u1ee3 v\u00e0 t\u0103ng h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng t\u1ed1t v\u00e0 doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n n\u1ee3 \u0111\u00fang h\u1ea1n, ch\u1ee7 n\u1ee3 s\u1ebd c\u00e2n nh\u1eafc bi\u1ec7n ph\u00e1p thu h\u1ed3i n\u1ee3 v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n\n\n\n<p><strong>Ch\u1ee7 \u0111\u1ea7u t\u01b0: <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 th\u1ea7u. Doanh nghi\u1ec7p l\u00e0 nh\u00e0 th\u1ea7u, c\u00f3 ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh t\u1ed1t th\u01b0\u1eddng c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 v\u00ec v\u1eady c\u00f3 th\u1ec3 t\u0103ng kh\u1ea3 n\u0103ng tr\u00fang th\u1ea7u.<\/p>\n\n\n\n<p><strong>C\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc:<\/strong> L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. V\u00ed d\u1ee5, trong giai \u0111o\u1ea1n COVID-19, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 h\u1ed7 tr\u1ee3 gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi \u0111\u1ea1i d\u1ecbch.<\/p>\n\n\n\n<p>Nh\u00ecn chung, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/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\/loi-nhuan-rong\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0 g\u00ec? C\u00e1ch t\u00ednh? C\u00e1ch t\u0103ng l\u00e3i r\u00f2ng cho doanh nghi\u1ec7p<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-danh-gia-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-trong-kinh-doanh\"><strong>5. \u0110\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf trong kinh doanh<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-ebit-gt-0\"><strong>5.1 EBIT &gt; 0<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi EBIT &gt; 0, doanh nghi\u1ec7p \u0111ang c\u00f3 l\u00e3i, doanh thu \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 c\u00f3 d\u01b0.<\/li>\n\n\n\n<li><strong>Ph\u01b0\u01a1ng \u00e1n:<\/strong> Doanh nghi\u1ec7p n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng kinh doanh \u0111\u1ec3 gia t\u0103ng l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-ebit-0\"><strong>5.2 EBIT = 0<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi EBIT = 0, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, doanh thu ch\u1ec9 v\u1eeba \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c chi ph\u00ed.<\/li>\n\n\n\n<li><strong>Ph\u01b0\u01a1ng \u00e1n:<\/strong> Doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc vi\u1ec7c thay \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c kinh doanh ho\u1eb7c chuy\u1ec3n sang m\u00f4 h\u00ecnh kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng t\u1ed1t h\u01a1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-ebit-lt-0\"><strong>5.3 EBIT &lt; 0<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi EBIT &lt; 0, doanh nghi\u1ec7p \u0111ang thua l\u1ed7, t\u1ed5ng doanh thu nh\u1ecf h\u01a1n t\u1ed5ng chi ph\u00ed.<\/li>\n\n\n\n<li><strong>Ph\u01b0\u01a1ng \u00e1n: <\/strong>Doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u1eaft gi\u1ea3m chi ph\u00ed, thu h\u1eb9p ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c chuy\u1ec3n h\u01b0\u1edbng kinh doanh sang l\u0129nh v\u1ef1c kh\u00e1c \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng thua l\u1ed7 k\u00e9o d\u00e0i.<\/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\/danh-gia-loi-nhuan-truoc-thue-1024x576.webp\" alt=\"\u0110\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\" class=\"wp-image-12147\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/danh-gia-loi-nhuan-truoc-thue-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/danh-gia-loi-nhuan-truoc-thue-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/danh-gia-loi-nhuan-truoc-thue-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/danh-gia-loi-nhuan-truoc-thue-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/danh-gia-loi-nhuan-truoc-thue.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-gi\u1ea3i-dap-cac-cau-h\u1ecfi-ph\u1ed5-bi\u1ebfn-v\u1ec1-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf\"><strong>6. Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn v\u1ec1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-n\u1ebfu-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-am-doanh-nghi\u1ec7p-co-ph\u1ea3i-dong-thu\u1ebf-tndn-khong\"><strong>6.1 N\u1ebfu l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m, doanh nghi\u1ec7p c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNDN kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>M\u1eb7c d\u00f9 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00ec thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf. C\u1ee5 th\u1ec3, thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>Thu\u1ebf TNDN ph\u1ea3i \u0111\u00f3ng = [ Thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 Khoa h\u1ecdc &amp; C\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) ] x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN.<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh).<\/strong><\/p>\n\n\n\n<p><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/strong><\/p>\n\n\n\n<p>Theo \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf &gt; 0, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/li>\n\n\n\n<li>N\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf &lt; 0, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ch\u1ec9 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN khi thu nh\u1eadp t\u00ednh thu\u1ebf \u00e2m ho\u1eb7c b\u1eb1ng 0. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, do \u0111\u00f3 doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-l\u1ee3i-nhu\u1eadn-tr\u01b0\u1edbc-thu\u1ebf-d\u01b0\u1ee3c-ghi-nh\u1eadn-tren-bao-cao-k\u1ebft-qu\u1ea3-ho\u1ea1t-d\u1ed9ng-kinh-doanh-nh\u01b0-th\u1ebf-nao\"><strong>6.2 L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 50 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo M\u1eabu s\u1ed1 B02-DN ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, ph\u1ea3n \u00e1nh t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p trong n\u0103m b\u00e1o c\u00e1o tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo M\u1eabu s\u1ed1 B02-DN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 d\u1ea1ng nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-doanh-nghi\u1ec7p-th\u01b0\u1eddng-chia-l\u1ee3i-nhu\u1eadn-sau-thu\u1ebf-hay-tr\u01b0\u1edbc-thu\u1ebf\"><strong>6.3 Doanh nghi\u1ec7p th\u01b0\u1eddng chia l\u1ee3i nhu\u1eadn sau thu\u1ebf hay tr\u01b0\u1edbc thu\u1ebf?<\/strong><\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p th\u01b0\u1eddng chia l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u00e1c c\u1ed5 \u0111\u00f4ng d\u01b0\u1edbi d\u1ea1ng c\u1ed5 t\u1ee9c, t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p, ho\u1eb7c gi\u1eef l\u1ea1i l\u00e0m l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai. Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t trong c\u00e1c cu\u1ed9c h\u1ecdp \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/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-mem-quan-ly-tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">Top 7 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p t\u1ed1t nh\u1ea5t hi\u1ec7n nay<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-doanh-nghi\u1ec7p-b\u1ea1n-mu\u1ed1n-qu\u1ea3n-tr\u1ecb-tai-chinh-toan-di\u1ec7n-tham-kh\u1ea3o-ngay-base-finance\"><strong>7. 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+<\/strong><\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n kh\u00f4ng ch\u1ec9 bao g\u1ed3m qu\u1ea3n l\u00fd c\u00e1c s\u1ed1 li\u1ec7u c\u01a1 b\u1ea3n nh\u01b0 v\u1ed1n, d\u00f2ng ti\u1ec1n, doanh thu, l\u00e3i, v\u00e0 l\u1ed7 m\u00e0 c\u00f2n t\u00edch h\u1ee3p c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Quy tr\u00ecnh n\u00e0y y\u00eau c\u1ea7u s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa Ban l\u00e3nh \u0111\u1ea1o, K\u1ebf to\u00e1n v\u00e0 t\u1ea5t c\u1ea3 nh\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p SME, quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 d\u01b0\u1edbi d\u1ea1ng kim t\u1ef1 th\u00e1p nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ea7ng Qu\u1ea3n tr\u1ecb:<\/strong> Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh quan tr\u1ecdng d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, tuy nhi\u00ean th\u00f4ng tin t\u00e0i ch\u00ednh th\u01b0\u1eddng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 thi\u1ebfu ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li><strong>T\u1ea7ng K\u1ebf to\u00e1n: <\/strong>B\u1ed9 ph\u1eadn K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u1eefng t\u00e1c v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 l\u1eadp nhi\u1ec1u lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p. Nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0y th\u01b0\u1eddng d\u1ec5 x\u1ea3y ra sai s\u00f3t v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian.<\/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 h\u1eb1ng ng\u00e0y, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i so\u00e1t s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. N\u1ebfu nh\u00e2n vi\u00ean kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u00e0i ch\u00ednh, quy tr\u00ecnh giao d\u1ecbch s\u1ebd b\u1ecb ch\u1eadm tr\u1ec5 v\u00e0 x\u1ea3y ra th\u1ea5t tho\u00e1t chi ph\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, \u1edf m\u1ed7i t\u1ea7ng c\u1ee7a kim t\u1ef1 th\u00e1p, c\u00e1c ph\u00f2ng ban v\u00e0 nh\u00e2n s\u1ef1 \u0111\u1ec1u g\u1eb7p nh\u1eefng kh\u00f3 kh\u0103n v\u00e0 tr\u1edf ng\u1ea1i nh\u1ea5t \u0111\u1ecbnh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u1ea3 doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 t\u1ea1m th\u1eddi kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, Excel, Google Sheets, Tableau, v\u00e0 Power BI trong vi\u1ec7c qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. Tuy nhi\u00ean, nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y ch\u1ec9 cung c\u1ea5p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \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>Thay v\u00ec qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch r\u1eddi r\u1ea1c v\u00e0 thi\u1ebfu nh\u1ea5t qu\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <strong><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/loi-nhuan-truoc-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+ &#8211; B\u1ed9 gi\u1ea3i ph\u00e1p Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh th\u1eddi gian th\u1ef1c<\/a><\/strong>, bao g\u1ed3m 4 \u1ee9ng d\u1ee5ng chuy\u00ean bi\u1ec7t gi\u00fap 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 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 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 c\u00f9ng v\u1edbi K\u1ebf to\u00e1n ki\u1ec3m so\u00e1t chi ph\u00ed m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd.<\/li>\n\n\n\n<li><strong>Base BankFeeds:<\/strong> Qu\u1ea3n l\u00fd \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1eadn h\u00e0nh tr\u00ean Base v\u1edbi s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf trong t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p>V\u1edbi Base Finance+, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00edch h\u1ee3p d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u ngu\u1ed3n v\u00e0o m\u1ed9t dashboard duy nh\u1ea5t, t\u00f9y ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u v\u00e0 k\u1ebft n\u1ed1i th\u1eddi gian th\u1ef1c gi\u1eefa 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 b\u00e0i to\u00e1n 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 t\u00e0i ch\u00ednh t\u1eeb qu\u00e1 kh\u1ee9 \u0111\u1ebfn hi\u1ec7n t\u1ea1i \u0111\u1ec3 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.<\/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 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/li>\n\n\n\n<li>C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t 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 li\u1ec1n m\u1ea1ch h\u01a1n.<\/li>\n<\/ul>\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-truoc-thue\/\" 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-8-k\u1ebft-lu\u1eadn\"><strong>8. K\u1ebft lu\u1eadn <\/strong><\/h2>\n\n\n\n<p>Base.vn hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 v\u1ec1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1ec9 s\u1ed1 n\u00e0y trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110i\u1ec1u n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh doanh ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ec1 ra c\u00e1c ph\u01b0\u01a1ng \u00e1n kinh doanh h\u1ee3p l\u00fd. V\u1eady, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? N\u1ebfu l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m c\u00f3 \u0111\u00f3ng thu\u1ebf kh\u00f4ng? V\u00e0 c\u00e1ch t\u00ednh l\u1ee3i [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12135,"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-12117","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 tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh EBIT trong kinh doanh<\/title>\n<meta name=\"description\" content=\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u c\u00f4ng th\u1ee9c, \u00fd ngh\u0129a c\u1ee7a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 c\u00e1ch \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 n\u00e0y trong b\u00e0i vi\u1ebft sau \u0111\u00e2y.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh EBIT trong kinh doanh\" \/>\n<meta property=\"og:description\" content=\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u c\u00f4ng th\u1ee9c, \u00fd ngh\u0129a c\u1ee7a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 c\u00e1ch \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 n\u00e0y trong b\u00e0i vi\u1ebft sau \u0111\u00e2y.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/\" \/>\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=\"2024-10-09T03:00:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-05T03:23:58+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/base.vn\/wp-content\/uploads\/2024\/10\/loi-nhuan-truoc-thue.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=\"20 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-truoc-thue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/\"},\"author\":{\"name\":\"H\u00e0 Linh Chi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/8d807a7a9fe7f1a5aa3c6980f1095484\"},\"headline\":\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? 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