{"id":12683,"date":"2025-05-26T17:30:56","date_gmt":"2025-05-26T10:30:56","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=12683"},"modified":"2025-07-04T14:26:58","modified_gmt":"2025-07-04T07:26:58","slug":"bao-cao-ket-qua-kinh-doanh","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/bao-cao-ket-qua-kinh-doanh\/","title":{"rendered":"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u00fa tr\u1ecdng v\u00e0o d\u1eef li\u1ec7u \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh, <strong>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u1ea3ng s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u2013 m\u00e0 l\u00e0 \u201ct\u1ea5m g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu\u201d hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c s\u1ef1 c\u1ee7a t\u1ed5 ch\u1ee9c. B\u00e1o c\u00e1o n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb nh\u00ecn r\u00f5 l\u1ee3i nhu\u1eadn, chi ph\u00ed v\u00e0 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh trong t\u1eebng giai \u0111o\u1ea1n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u ho\u00e1 v\u1eadn h\u00e0nh v\u00e0 t\u0103ng tr\u01b0\u1edfng. V\u1eady <strong>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec<\/strong>, g\u1ed3m nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o v\u00e0 \u0111\u1ecdc \u2013 ph\u00e2n t\u00edch sao cho \u0111\u00fang? B\u00e0i vi\u1ebft sau t\u1eeb <a href=\"https:\/\/base.vn?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> s\u1ebd gi\u00fap b\u1ea1n n\u1eafm v\u1eefng m\u1ecdi kh\u00eda c\u1ea1nh c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh-la-gi\"><strong>1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong> l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a <a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n l\u1eadp \u0111\u1ecbnh k\u1ef3 v\u1edbi m\u1ee5c \u0111\u00edch t\u1ed5ng h\u1ee3p chi ti\u1ebft v\u1ec1 Doanh thu, Chi ph\u00ed, v\u00e0 L\u1ee3i nhu\u1eadn, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ti\u1ebfng Anh l\u00e0 <strong>Profit and Loss Statement (vi\u1ebft t\u1eaft l\u00e0 P&amp;L)<\/strong> cho n\u00ean b\u00e1o c\u00e1o n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 B\u00e1o c\u00e1o L\u00e3i L\u1ed7.<\/p>\n\n\n\n<p><strong>\u00dd ngh\u0129a c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh:<\/strong> B\u00e1o c\u00e1o gi\u00fap ban qu\u1ea3n tr\u1ecb hi\u1ec3u r\u00f5 v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong n\u0103m. N\u00f3 cho ph\u00e9p so s\u00e1nh v\u1edbi s\u1ed1 li\u1ec7u c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng t\u0103ng tr\u01b0\u1edfng ho\u1eb7c gi\u1ea3m s\u00fat doanh thu.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m so\u00e1t chi ph\u00ed:<\/strong> B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c chi ph\u00ed nh\u01b0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed t\u00e0i ch\u00ednh, <a href=\"https:\/\/base.vn\/blog\/chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed b\u00e1n h\u00e0ng<\/a> v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd. Ban qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 so s\u00e1nh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c chi ph\u00ed n\u00e0y v\u1edbi s\u1ef1 thay \u0111\u1ed5i doanh thu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd chi ph\u00ed.<\/li>\n\n\n\n<li><strong>Ph\u00e2n t\u00edch ngu\u1ed3n <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a>:<\/strong> Ngo\u00e0i vi\u1ec7c theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, b\u00e1o c\u00e1o c\u00f2n th\u1ec3 hi\u1ec7n r\u00f5 thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh li\u1ec7u L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i hay t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh th\u01b0\u1eddng c\u00f3 l\u1ee3i th\u1ebf trong vi\u1ec7c x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u v\u00e0 chi\u1ebfm l\u0129nh th\u1ecb tr\u01b0\u1eddng, b\u1edfi h\u1ecd t\u1eadp trung v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m th\u1ebf m\u1ea1nh c\u1ee7a m\u00ecnh.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi-1024x678.webp\" alt=\"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec?\" class=\"wp-image-12711\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi-1024x678.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi-300x199.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi-768x508.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi-1536x1017.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-kinh-doanh-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-c\u1ea5u-truc-c\u1ee7a-m\u1ed9t-bao-cao-k\u1ebft-qu\u1ea3-ho\u1ea1t-d\u1ed9ng-kinh-doanh\"><strong>2. C\u1ea5u tr\u00fac c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/h2>\n\n\n\n<p>C\u1ea5u tr\u00fac c\u1ee7a m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh bao g\u1ed3m 5 c\u1ed9t ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>CH\u1ec8 TI\u00caU<\/strong><strong>(1)&nbsp;<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><strong>(2)<\/strong><\/td><td><strong>THUY\u1ebeT MINH<\/strong><strong>(3)<\/strong><\/td><td><strong>N\u0102M NAY<\/strong><strong>(4)<\/strong><\/td><td><strong>N\u0102M TR\u01af\u1edaC<\/strong><strong>(5)<\/strong><\/td><\/tr><tr><td>&#8211;<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u1ec9 ti\u00eau: <\/strong>Li\u1ec7t k\u00ea c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng c\u1ea7n \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/li>\n\n\n\n<li><strong>M\u00e3 s\u1ed1: <\/strong>M\u00e3 s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau.<\/li>\n\n\n\n<li><strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/strong>Gi\u1ea3i th\u00edch chi ti\u1ebft n\u1ed9i dung c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li><strong>N\u0103m nay:<\/strong> T\u1ed5ng s\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m.<\/li>\n\n\n\n<li><strong>N\u0103m tr\u01b0\u1edbc: <\/strong>S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc, \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 so v\u1edbi c\u1ed9t 4.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-y-nghia-cac-ch\u1ec9-s\u1ed1-trong-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh\"><strong>3. \u00dd ngh\u0129a c\u00e1c ch\u1ec9 s\u1ed1 trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/h2>\n\n\n\n<p>B\u1ea3n b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung, tu\u00e2n theo \u0111\u00fang quy chu\u1ea9n k\u1ebf to\u00e1n. N\u1ebfu kh\u00f4ng, b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 h\u1ee3p l\u1ec7.<\/p>\n\n\n\n<p>Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/a>, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh bao g\u1ed3m 20 ch\u1ec9 ti\u00eau, \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh: Doanh thu v\u00e0 Chi ph\u00ed.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>hai ch\u1ec9 ti\u00eau cu\u1ed1i. bao g\u1ed3m L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, ch\u1ec9 xu\u1ea5t hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1ed5ng h\u1ee3p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-nhom-doanh-thu\"><strong>3.1 Nh\u00f3m doanh thu<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>(1) Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: <\/strong>T\u1ed5ng doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u1ea7n lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n ph\u00e1t sinh n\u1ed9i b\u1ed9. Doanh thu kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n\n\n\n<li><strong>(2) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu: <\/strong>Bao g\u1ed3m chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 v\u00e0 h\u00e0ng b\u1ecb ho\u00e0n l\u1ea1i.<\/li>\n\n\n\n<li><strong>(10) Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: <\/strong>Doanh s\u1ed1 sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi (1)-(2).<\/li>\n\n\n\n<li><strong>(11) Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng:<\/strong> T\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li><strong>(20) L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong> Ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (10)-(11).<\/li>\n\n\n\n<li><strong>(21) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/strong> T\u1ed5ng doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-nhom-chi-phi\"><strong>3.2 Nh\u00f3m chi ph\u00ed<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>(22) Chi ph\u00ed t\u00e0i ch\u00ednh: <\/strong>Chi ph\u00ed t\u00e0i ch\u00ednh nh\u01b0 b\u1ea3n quy\u1ec1n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh.<\/li>\n\n\n\n<li><strong>(23) Chi ph\u00ed l\u00e3i vay: <\/strong>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>(25) Chi ph\u00ed b\u00e1n h\u00e0ng: <\/strong>Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li><strong>(26) Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: <\/strong>Chi ph\u00ed c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd kinh doanh.<\/li>\n\n\n\n<li><strong>(30) L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong> K\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, t\u00ednh b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 doanh thu t\u00e0i ch\u00ednh tr\u1eeb c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh, l\u00e3i vay, b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ((20) + (21) \u2013 (22) \u2013 (25) \u2013 (26)).<\/li>\n\n\n\n<li><strong>(31) Thu nh\u1eadp kh\u00e1c: <\/strong>C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>(32) Chi ph\u00ed kh\u00e1c:<\/strong> Chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>(40) L\u1ee3i nhu\u1eadn kh\u00e1c: <\/strong>Ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (31)-(32).<\/li>\n\n\n\n<li><strong>(50) T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf:<\/strong> T\u1ed5ng l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (30)-(40).<\/li>\n\n\n\n<li><strong>(51) Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh: <\/strong>Chi ph\u00ed thu\u1ebf ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>(52) Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i: <\/strong>Chi ph\u00ed thu\u1ebf ho\u00e3n ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-nhom-l\u1ee3i-nhu\u1eadn\"><strong>3.3 Nh\u00f3m l\u1ee3i nhu\u1eadn<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>(60) L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: <\/strong>L\u1ee3i nhu\u1eadn sau thu\u1ebf, t\u00ednh b\u1eb1ng t\u1ed5ng <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/a> (50) tr\u1eeb chi ph\u00ed thu\u1ebf ((51)+(52)).<\/li>\n\n\n\n<li><strong>(70) L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu: <\/strong>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, kh\u00f4ng t\u00ednh c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/li>\n\n\n\n<li><strong>(71) L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu: <\/strong>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00f3 t\u00ednh \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh-1024x678.webp\" alt=\"\u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\" class=\"wp-image-12713\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh-1024x678.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh-300x199.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh-768x508.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh-1536x1017.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/y-nghia-bao-cao-ket-qua-kinh-doanh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-h\u01b0\u1edbng-d\u1eabn-cach-l\u1eadp-va-trinh-bay-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh-kem-vi-d\u1ee5\"><strong>4. H\u01b0\u1edbng d\u1eabn: C\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (K\u00e8m v\u00ed d\u1ee5)<\/strong><\/h2>\n\n\n\n<p>Theo th\u00f4ng t\u01b0 200\/2024\/TT-BTC, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-doanh-thu-ban-hang-va-cung-c\u1ea5p-d\u1ecbch-v\u1ee5-ma-01\"><strong>4.1 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 01)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i doanh thu kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>Khi l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n doanh thu t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu nh\u01b0: thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (k\u1ec3 c\u1ea3 GTGT n\u1ed9p tr\u1ef1c ti\u1ebfp), v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed gi\u00e1n thu kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-cac-kho\u1ea3n-gi\u1ea3m-tr\u1eeb-doanh-thu-ma-02\"><strong>4.2 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 02)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu trong n\u0103m, bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p>S\u1ed1 li\u1ec7u trong m\u1ee5c n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu v\u00e0 ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Nh\u1eefng kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn l\u00e0 chi ph\u00ed gi\u1ea3m doanh thu trong s\u1ed5 k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n 511, v\u00ec ch\u00fang ch\u1ec9 l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong c\u01a1 c\u1ea5u doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-doanh-thu-thu\u1ea7n-v\u1ec1-ban-hang-va-cung-c\u1ea5p-d\u1ecbch-v\u1ee5-ma-s\u1ed1-10\"><strong>4.3 Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 10)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i doanh thu kh\u00e1c sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> M\u00e3 s\u1ed1 10 = M\u00e3 s\u1ed1 1 \u2013 M\u00e3 s\u1ed1 2<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-gia-v\u1ed1n-hang-ban-ma-s\u1ed1-11\"><strong>4.4 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 11)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p>S\u1ed1 li\u1ec7u n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 632 trong k\u1ef3 b\u00e1o c\u00e1o, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911. Khi l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-5-l\u1ee3i-nhu\u1eadn-g\u1ed9p-v\u1ec1-ban-hang-va-cung-c\u1ea5p-d\u1ecbch-v\u1ee5-ma-s\u1ed1-20\"><strong>4.5 L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 20)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n t\u1eeb b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u m\u1ee5c n\u00e0y \u00e2m th\u00ec doanh nghi\u1ec7p c\u1ea7n ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 10 \u2013 M\u00e3 s\u1ed1 11<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-6-doanh-thu-ho\u1ea1t-d\u1ed9ng-tai-chinh-ma-s\u1ed1-21\"><strong>4.6 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 21)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 515, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 911 trong k\u1ef3 b\u00e1o c\u00e1o. Khi l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-7-chi-phi-tai-chinh-ma-s\u1ed1-22\"><strong>4.7 Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 22)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea b\u1ea3n quy\u1ec1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, v\u00e0 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n<p>S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o m\u1ee5c n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 635, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o. Khi l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh do ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-8-chi-phi-lai-vay-ma-s\u1ed1-23\"><strong>4.8 Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 23)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u chi ti\u1ebft v\u1ec1 chi ph\u00ed l\u00e3i vay c\u1ee7a TK 635 trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-9-chi-phi-qu\u1ea3n-ly-kinh-doanh-ma-s\u1ed1-24\"><strong>4.9 Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (M\u00e3 s\u1ed1 24)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o m\u1ee5c n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 642, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"481\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh-1024x481.webp\" alt=\"C\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\" class=\"wp-image-12716\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh-1024x481.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh-300x141.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh-768x361.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh-1536x722.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/cach-lap-bao-cao-ket-qua-kinh-doanh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-10-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-t\u1eeb-ho\u1ea1t-d\u1ed9ng-kinh-doanh-ma-s\u1ed1-30\"><strong>4.10 L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 30)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y l\u1ee3i nhu\u1eadn g\u1ed9p t\u1eeb b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng (+) v\u1edbi doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 tr\u1eeb (-) chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u \u00e2m, doanh nghi\u1ec7p c\u1ea7n ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 21 \u2013 M\u00e3 s\u1ed1 22 \u2013 M\u00e3 s\u1ed1 24<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-11-thu-nh\u1eadp-khac-ma-s\u1ed1-31\"><strong>4.11 Thu nh\u1eadp kh\u00e1c (M\u00e3 s\u1ed1 31)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 711, sau khi \u0111\u00e3 tr\u1eeb ph\u1ea7n thu nh\u1eadp t\u1eeb thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, s\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd.<\/p>\n\n\n\n<p>Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-12-chi-phi-khac-ma-s\u1ed1-32\"><strong>4.12 Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 32)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 811 \u201cChi ph\u00ed kh\u00e1c\u201d, sau khi \u0111\u00e3 tr\u1eeb ph\u1ea7n chi ph\u00ed t\u1eeb thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, s\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd. Khi c\u00e1c \u0111\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c do ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-13-l\u1ee3i-nhu\u1eadn-khac-ma-s\u1ed1-40\"><strong>4.13 L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 s\u1ed1 40)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u1edbi c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 \u00e2m th\u00ec doanh nghi\u1ec7p ghi nh\u1eadn trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 \u2013 M\u00e3 s\u1ed1 32<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-14-t\u1ed5ng-l\u1ee3i-nhu\u1eadn-k\u1ebf-toan-tr\u01b0\u1edbc-thu\u1ebf-ma-s\u1ed1-50\"><strong>4.14 T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 50)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y 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 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p>N\u1ebfu doanh thu thu\u1ea7n nh\u1ecf h\u01a1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c ghi d\u01b0\u1edbi d\u1ea1ng s\u1ed1 \u00e2m trong ngo\u1eb7c \u0111\u01a1n (&#8230;). N\u1ebfu t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 s\u1ed1 \u00e2m, c\u0169ng c\u1ea7n ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-15-chi-phi-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p-ma-s\u1ed1-51\"><strong>4.15 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 51)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 821, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911, ho\u1eb7c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 821, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-16-l\u1ee3i-nhu\u1eadn-sau-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p-ma-s\u1ed1-60\"><strong>4.16 L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb chi ph\u00ed thu\u1ebf TNDN) ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 \u00e2m th\u00ec doanh nghi\u1ec7p c\u1ea7n ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> M\u00e3 s\u1ed1 60 = M\u00e3 s\u1ed1 50 \u2013 (M\u00e3 s\u1ed1 51 + M\u00e3 s\u1ed1 52)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-17-lai-c\u01a1-b\u1ea3n-tren-c\u1ed5-phi\u1ebfu-ma-s\u1ed1-70\"><strong>4.17 L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 70)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng k\u1ec3 \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 l\u00e0m pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ed9c l\u1eadp, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 xu\u1ea5t hi\u1ec7n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-sau-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a>, l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td rowspan=\"3\"><br><br><br>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/td><td rowspan=\"3\"><br><br><br><strong>=<\/strong><\/td><td>L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/td><td><br><strong>_<\/strong><\/td><td>S\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/td><\/tr><tr><td colspan=\"3\"><strong>____________________________________________________________<\/strong><\/td><\/tr><tr><td colspan=\"3\">S\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng, c\u00f9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f9ng v\u1edbi c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00f3 li\u00ean quan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-18-lai-suy-gi\u1ea3m-tren-c\u1ed5-phi\u1ebfu-ma-s\u1ed1-71\"><strong>4.18 L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 71)<\/strong><\/h3>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i suy gi\u1ea3m tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu, t\u00ednh \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 l\u00e0m pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu hi\u1ec7n t\u1ea1i.<\/p>\n\n\n\n<p>Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 xu\u1ea5t hi\u1ec7n trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 kh\u00f4ng c\u00f3 m\u1eb7t trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n\n\n\n<p>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td rowspan=\"3\"><br><br><br>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/td><td rowspan=\"3\"><br><br><br><br><strong>=<\/strong><\/td><td>L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/td><td><br><strong>_<\/strong><\/td><td>S\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/td><\/tr><tr><td colspan=\"3\"><strong>____________________________________________________________<\/strong><\/td><\/tr><tr><td>S\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3<\/td><td><br><strong>+<\/strong><\/td><td>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu:<\/strong><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/td><td><br><strong>=<\/strong><\/td><td>L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN<\/td><td><br><strong>&#8211;<\/strong><\/td><td>C\u00e1c kho\u1ea3n\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/td><td><br><strong>+<\/strong><\/td><td>C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Khi doanh nghi\u1ec7p tr\u00ecnh b\u00e0y l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin h\u1ee3p nh\u1ea5t. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf c\u1ee7a ri\u00eang c\u00f4ng ty.<\/p>\n\n\n\n<p>a. C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) sau thu\u1ebf TNDN \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng khi x\u00e1c \u0111\u1ecbnh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu:<\/p>\n\n\n\n<p>C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i kh\u00f4ng l\u0169y k\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n\n\n\n<li>C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u0169y k\u1ebf ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n\n\n\n<p>C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>C\u1ed5 t\u1ee9c c\u1ee7ac\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/td><td><br><strong>=<\/strong><\/td><td>T\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c c\u1ee7ac\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/td><td><br><strong>&#8211;<\/strong><\/td><td>M\u1ec7nh gi\u00e1c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>b. X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n\n\n\n<p>Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i khi c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i.<\/p>\n\n\n\n<p>C\u00e1c y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN n\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng, v\u00ed d\u1ee5: khi chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m chi ph\u00ed l\u00e3i vay li\u00ean quan \u0111\u1ebfn tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m bao g\u1ed3m s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 c\u1ed9ng (+) v\u1edbi s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t h\u00e0nh th\u00eam n\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/p>\n\n\n\n<p>a. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/p>\n\n\n\n<p>b. X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3:<\/p>\n\n\n\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quy\u1ec1n ch\u1ecdn mua ch\u1ee9ng quy\u1ec1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/li>\n\n\n\n<li>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i.<\/li>\n\n\n\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 k\u00e8m \u0111i\u1ec1u ki\u1ec7n.<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c ti\u1ec1n.<\/li>\n\n\n\n<li>C\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00e3 mua.<\/li>\n\n\n\n<li>Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-1024x574.webp\" alt=\"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\" class=\"wp-image-12719\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-1024x574.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-300x168.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-768x430.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-1536x861.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-19-vi-d\u1ee5-v\u1ec1-cach-l\u1eadp-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh\"><strong>4.19 V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/h3>\n\n\n\n<p>Sau \u0111\u00e2y l\u00e0 m\u1ed9t v\u00ed d\u1ee5 \u0111\u01a1n gi\u1ea3n v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n\n\n\n<p><strong>C\u00d4NG TY ABC &#8211; B\u00c1O C\u00c1O K\u1ebeT QU\u1ea2 KINH DOANH<\/strong><\/p>\n\n\n\n<p><strong>K\u1ef3 b\u00e1o c\u00e1o: T\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn ng\u00e0y 31\/12\/2020<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><\/td><td><strong>S\u1ed0 TI\u1ec0N (VN\u0110)<\/strong><\/td><\/tr><tr><td>1<\/td><td>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td><td>01<\/td><td>5,000,000,000<\/td><\/tr><tr><td>2<\/td><td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td><td>02<\/td><td>(200,000,000)<\/td><\/tr><tr><td>3<\/td><td>Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td><td>10<\/td><td>4,800,000,000<\/td><\/tr><tr><td>4<\/td><td>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td><td>11<\/td><td>(3,000,000,000)<\/td><\/tr><tr><td>5<\/td><td>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td><td>20<\/td><td>1,800,000,000<\/td><\/tr><tr><td>6<\/td><td>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><td>21<\/td><td>100,000,000<\/td><\/tr><tr><td>7<\/td><td>Chi ph\u00ed t\u00e0i ch\u00ednh<\/td><td>22<\/td><td>(50,000,000)<\/td><\/tr><tr><td>8<\/td><td>Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/td><td>24<\/td><td>(450,000,000)<\/td><\/tr><tr><td>9<\/td><td>Chi ph\u00ed b\u00e1n h\u00e0ng<\/td><td>25<\/td><td>(200,000,000)<\/td><\/tr><tr><td>10<\/td><td>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td><td>26<\/td><td>(250,000,000)<\/td><\/tr><tr><td>11<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td><td>30<\/td><td>1,400,000,000<\/td><\/tr><tr><td>12<\/td><td>Thu nh\u1eadp kh\u00e1c<\/td><td>31<\/td><td>30,000,000<\/td><\/tr><tr><td>13<\/td><td>Chi ph\u00ed kh\u00e1c<\/td><td>32<\/td><td>(20,000,000)<\/td><\/tr><tr><td>14<\/td><td>L\u1ee3i nhu\u1eadn kh\u00e1c<\/td><td>40<\/td><td>10,000,000<\/td><\/tr><tr><td>15<\/td><td>T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/td><td>50<\/td><td>1,410,000,000<\/td><\/tr><tr><td>16<\/td><td>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/td><td>51<\/td><td>(300,000,000)<\/td><\/tr><tr><td>17<\/td><td>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/td><td>52<\/td><td>(50,000,000)<\/td><\/tr><tr><td>18<\/td><td>L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td><td>60<\/td><td>1,060,000,000<\/td><\/tr><tr><td>19<\/td><td>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (*)<\/td><td>70<\/td><td><\/td><\/tr><tr><td>20<\/td><td>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (*)<\/td><td>71<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>(*) Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty C\u1ed5 ph\u1ea7n<\/em><\/strong><\/p>\n\n\n\n<p><strong>Trong \u0111\u00f3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 = (1) &#8211; (2) = 4,800,000,000 VN\u0110;<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 = (10) &#8211; (11) = 1,800,000,000 VN\u0110;<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh = (20) + (21) &#8211; (22) &#8211; (24) = 1,400,000 VN\u0110;<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn kh\u00e1c = (31) &#8211; (32) = 10,000,000 VN\u0110;<\/li>\n\n\n\n<li>T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf = (30) + (40) = 1,410,000,000 VN\u0110;<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p = (50) &#8211; (51) = 1,060,000,000 VN\u0110.<\/li>\n<\/ul>\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\/\" target=\"_blank\" rel=\"noreferrer noopener\">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<h2 class=\"wp-block-heading\" id=\"h-5-h\u01b0\u1edbng-d\u1eabn-cach-phan-tich-va-nh\u1eadn-xet-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh-kem-vi-d\u1ee5\"><strong>5. H\u01b0\u1edbng d\u1eabn: C\u00e1ch ph\u00e2n t\u00edch v\u00e0 nh\u1eadn x\u00e9t B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (K\u00e8m v\u00ed d\u1ee5)<\/strong><strong> <\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Sau \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n trong qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch v\u00e0 nh\u1eadn x\u00e9t B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh m\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p c\u1ea7n n\u1eafm:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-d\u1ecdc-thong-tin-c\u1ee7a-cac-ch\u1ec9-tieu-trong-bao-cao\"><strong>B\u01b0\u1edbc 1: \u0110\u1ecdc th\u00f4ng tin c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o<\/strong><\/h3>\n\n\n\n<p>Khi ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb ph\u00f2ng k\u1ebf to\u00e1n, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>\u0110\u1ea7u ti\u00ean, xem ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60): <\/strong>Ki\u1ec3m tra ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 l\u00e3i hay l\u1ed7 trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 l\u00e0 bao nhi\u00eau.<\/p>\n\n\n\n<p><strong>Ti\u1ebfp theo, ki\u1ec3m tra ch\u1ec9 ti\u00eau Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (M\u00e3 s\u1ed1 51): <\/strong>Xem x\u00e9t ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ec3 bi\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 th\u00f4ng tin quan tr\u1ecdng khi xem B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng cu\u1ed1i n\u0103m, gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb hi\u1ec3u r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m, theo thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<p><strong>Sau \u0111\u00f3, \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u1ec9 ti\u00eau doanh thu v\u00e0 chi ph\u00ed: <\/strong>Nh\u00e0 qu\u1ea3n tr\u1ecb ti\u1ebfp t\u1ee5c ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn t\u1eeb t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Ch\u00fa tr\u1ecdng \u0111\u1ebfn doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u0169ng nh\u01b0 bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>Ki\u1ec3m tra l\u1ea1i ch\u1ec9 ti\u00eau k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng nh\u00e0 qu\u1ea3n tr\u1ecb \u0111ang xem b\u00e1o c\u00e1o c\u1ee7a \u0111\u00fang k\u1ef3 mong mu\u1ed1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-danh-gia-chi-ti\u1ebft-cac-ch\u1ec9-tieu-trong-bao-cao\"><strong>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o<\/strong><\/h3>\n\n\n\n<p>Nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n \u0111\u1ecdc c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 n\u1eafm \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c chia th\u00e0nh 3 ph\u1ea7n, bao g\u1ed3m: K\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh; K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh; v\u00e0 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.&nbsp;<\/p>\n\n\n\n<p>Trong \u0111\u00f3: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh:<\/p>\n\n\n\n<p><strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (l\u00e3i\/l\u1ed7) = Doanh thu \u2013 Chi ph\u00ed<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n\n\n\n<p><strong>a. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><\/td><td><strong>N\u0102M NAY<\/strong><strong>(2020)<\/strong><\/td><td><strong>N\u0102M TR\u01af\u1edaC<\/strong><strong>(2019)<\/strong><\/td><\/tr><tr><td>1<\/td><td>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td><td>01<\/td><td>1,200,000,000<\/td><td>1,000,000,000<\/td><\/tr><tr><td>2<\/td><td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td><td>02<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>3<\/td><td>Doanh thu thu\u1ea7n v\u1ec1 BH v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (10 = 01 \u2013 02)<\/td><td>10<\/td><td>1,200,000,000<\/td><td>1,000,000,000<\/td><\/tr><tr><td>4<\/td><td>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td><td>11<\/td><td>800,000,000<\/td><td>600,000,000<\/td><\/tr><tr><td>5<\/td><td>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (20 = 10 \u2013 11)<\/td><td>20<\/td><td>400,000,000<\/td><td>400,000,000<\/td><\/tr><tr><td>6<\/td><td>Chi ph\u00ed b\u00e1n h\u00e0ng<\/td><td>25<\/td><td>120,000,000<\/td><td>100,000,000<\/td><\/tr><tr><td>7<\/td><td>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td><td>26<\/td><td>214,000,000<\/td><td>200,000,000<\/td><\/tr><tr><td>8<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh [30a = 20 \u2013 (25 + 26)]<\/td><td>30a<\/td><td>66,000,000<\/td><td>100,000,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0110\u00e1nh gi\u00e1 s\u01a1 b\u1ed9: <\/strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2020 cho th\u1ea5y doanh nghi\u1ec7p \u0111\u1ea1t l\u1ee3i nhu\u1eadn 66,000,000 VN\u0110, gi\u1ea3m 34% so v\u1edbi n\u0103m 2019 (l\u1ee3i nhu\u1eadn n\u0103m 2019 l\u00e0 100,000,000 VN\u0110).<\/p>\n\n\n\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nguy\u00ean nh\u00e2n gi\u1ea3m s\u00fat n\u00e0y, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u00e2n t\u00edch chi ti\u1ebft c\u01a1 c\u1ea5u, t\u1ef7 tr\u1ecdng, v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau doanh thu v\u00e0 chi ph\u00ed. Ph\u00e2n t\u00edch n\u00e0y s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 khi\u1ebfn doanh thu t\u0103ng nh\u01b0ng t\u1ef7 l\u1ec7 t\u0103ng chi ph\u00ed cao h\u01a1n, d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh t\u1ed5ng th\u1ec3 gi\u1ea3m.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 thi\u1ebft l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ecbnh m\u1ee9c cho c\u00e1c ch\u1ec9 ti\u00eau doanh thu v\u00e0 chi ph\u00ed, n\u00ean so s\u00e1nh s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1edbi c\u00e1c d\u1ef1 to\u00e1n ho\u1eb7c \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 x\u00e2y d\u1ef1ng. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb doanh thu v\u00e0 chi ph\u00ed trong k\u1ef3.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd: <\/strong>Ch\u1ec9 ti\u00eau 30 \u2013 L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 bao g\u1ed3m c\u1ea3 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. V\u00ec v\u1eady, trong v\u00ed d\u1ee5 n\u00e0y, ch\u00fang ta s\u1ebd t\u00e1ch ch\u1ec9 ti\u00eau 30 th\u00e0nh hai ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 ti\u00eau 30a: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/li>\n\n\n\n<li>Ch\u1ec9 ti\u00eau 30b: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p><strong>b. \u0110\u1ecdc k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><\/td><td><strong>N\u0102M NAY<\/strong><strong>(2020)<\/strong><\/td><td><strong>N\u0102M TR\u01af\u1edaC<\/strong><strong>(2019)<\/strong><\/td><\/tr><tr><td>1<\/td><td>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><td>21<\/td><td>4,000,000<\/td><td>5,000,000<\/td><\/tr><tr><td>2<\/td><td>Chi ph\u00ed t\u00e0i ch\u00ednh<\/td><td>22<\/td><td>30,000,000<\/td><td>50,000,000<\/td><\/tr><tr><td>3<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (30a = 21 -22)<\/td><td>30b<\/td><td>-26,000,000<\/td><td>-45,000,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0110\u00e1nh gi\u00e1 s\u01a1 b\u1ed9: <\/strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i ch\u00ednh n\u0103m 2020 cho th\u1ea5y doanh nghi\u1ec7p ghi nh\u1eadn l\u1ed7 26,000,000 VN\u0110, gi\u1ea3m 42% so v\u1edbi n\u0103m 2019 (l\u1ed7 c\u1ee7a n\u0103m 2019 l\u00e0 45,000,000 VN\u0110). S\u1ef1 c\u1ea3i thi\u1ec7n n\u00e0y ch\u1ee7 y\u1ebfu nh\u1edd v\u00e0o vi\u1ec7c gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 l\u00e0 gi\u1ea3m 20,000,000 VN\u0110 trong n\u0103m nay.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, v\u1eeba v\u00e0 nh\u1ecf, th\u01b0\u1eddng kh\u00f4ng ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u1edbn, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu bao g\u1ed3m l\u00e3i t\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, ti\u1ec1n g\u1eedi thanh to\u00e1n, v\u00e0 ti\u1ec1n cho vay c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c. T\u01b0\u01a1ng t\u1ef1, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh th\u01b0\u1eddng ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i vay v\u00e0 l\u1ed7 t\u1ef7 gi\u00e1.<\/p>\n\n\n\n<p><strong>c. \u0110\u1ecdc k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><\/td><td><strong>N\u0102M NAY<\/strong><strong>(2020)<\/strong><\/td><td><strong>N\u0102M TR\u01af\u1edaC<\/strong><strong>(2019)<\/strong><\/td><\/tr><tr><td>1<\/td><td>Thu nh\u1eadp kh\u00e1c<\/td><td>31<\/td><td>0<\/td><td>200,000,000<\/td><\/tr><tr><td>2<\/td><td>Chi ph\u00ed kh\u00e1c<\/td><td>32<\/td><td>0<\/td><td>185,000,000<\/td><\/tr><tr><td>3<\/td><td>L\u1ee3i nhu\u1eadn kh\u00e1c (10 = 31 &#8211; 32)<\/td><td>40<\/td><td>0<\/td><td>15,000,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0110\u00e1nh gi\u00e1 s\u01a1 b\u1ed9: <\/strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2020 kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn kh\u00e1c, trong khi n\u0103m 2019 l\u00e3i 15,000,000 VN\u0110.<\/p>\n\n\n\n<p><strong>d. \u0110\u1ecdc k\u1ebft qu\u1ea3 t\u1ed5ng ho\u1ea1t \u0111\u1ed9ng kinh doanh doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00c3 S\u1ed0<\/strong><\/td><td><strong>N\u0102M NAY<\/strong><strong>(2020)<\/strong><\/td><td><strong>N\u0102M TR\u01af\u1edaC<\/strong><strong>(2019)<\/strong><\/td><\/tr><tr><td>1<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh<\/td><td>30a<\/td><td>66,000,000<\/td><td>100,000,000<\/td><\/tr><tr><td>2<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><td>30b<\/td><td>-26,000,000<\/td><td>-45,000,000<\/td><\/tr><tr><td>3<\/td><td>L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00e1c<\/td><td>40<\/td><td>0<\/td><td>15,000,000<\/td><\/tr><tr><td>4<\/td><td>T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (50 = 30a + 30b + 40)<\/td><td>50<\/td><td>40,000,000<\/td><td>70,000,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0110\u00e1nh gi\u00e1 t\u1ed5ng qu\u00e1t: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2020 cho th\u1ea5y doanh nghi\u1ec7p ghi nh\u1eadn l\u00e3i 40,000,000 VN\u0110 t\u1eeb ba ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, gi\u1ea3m 33% so v\u1edbi n\u0103m 2019 (l\u00e3i \u0111\u1ea1t 70,000,000 VN\u0110).<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf, c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00e1c th\u01b0\u1eddng kh\u00f4ng \u0111\u00e1ng k\u1ec3. Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn, gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00e1c c\u00f3 th\u1ec3 chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u1ea3i ph\u00e2n t\u00edch t\u1ef7 tr\u1ecdng c\u1ee7a t\u1eebng th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh l\u1ee3i nhu\u1eadn, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c ph\u00e2n t\u00edch s\u00e2u h\u01a1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng. L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ec1n v\u1eefng h\u01a1n v\u00e0 \u0111\u00e1ng tin c\u1eady h\u01a1n.<\/p>\n\n\n\n<p>N\u1ebfu t\u1ed5ng l\u1ee3i nhu\u1eadn trong n\u0103m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch nh\u01b0ng ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, thay v\u00ec t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh, \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng v\u00e0 gi\u1ea3i \u0111\u00e1p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-phan-tich-chi-ti\u1ebft-cac-ch\u1ec9-tieu-va-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh\"><strong>B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/h3>\n\n\n\n<p>Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u v\u00e0 c\u00f3 \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 v\u1ec1 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch s\u00e2u h\u01a1n b\u1eb1ng c\u00e1ch k\u1ebft h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e2n t\u00edch doanh thu, chi ph\u00ed, v\u00e0 c\u00e1c b\u00e1o c\u00e1o li\u00ean quan kh\u00e1c.<\/p>\n\n\n\n<p>L\u00fac n\u00e0y, vi\u1ec7c ph\u00e2n t\u00edch n\u00ean t\u1eadp trung v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu: \u0110\u00e1nh gi\u00e1 c\u00e1c ngu\u1ed3n doanh thu v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng qua c\u00e1c k\u1ef3.<\/li>\n\n\n\n<li>Chi ph\u00ed: Ph\u00e2n t\u00edch t\u1eebng lo\u1ea1i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ef7 tr\u1ecdng chi ph\u00ed so v\u1edbi doanh thu.&nbsp;<\/li>\n\n\n\n<li>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng: So s\u00e1nh k\u1ebf ho\u1ea1ch v\u1edbi th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li>Bi\u1ebfn \u0111\u1ed9ng theo th\u1eddi gian: So s\u00e1nh s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c n\u0103m ho\u1eb7c k\u1ef3 \u0111\u1ec3 nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n xem x\u00e9t c\u00e1c ch\u1ec9 ti\u00eau hi\u1ec7u qu\u1ea3 \u0111\u1ec3 n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh kinh doanh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3, c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c nh\u1eb1m c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh-1024x683.webp\" alt=\"Nh\u1eadn x\u00e9t b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\" class=\"wp-image-12726\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh-1024x683.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh-300x200.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh-768x512.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh-1536x1024.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/10\/nhan-xet-bao-cao-ket-qua-kinh-doanh.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-t\u1ea3i-mi\u1ec5n-phi-m\u1eabu-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh-excel\"><strong>6. T\u1ea3i mi\u1ec5n ph\u00ed: M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh Excel<\/strong><\/h2>\n\n\n\n<p>Hi\u1ec7n nay, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a hai Th\u00f4ng t\u01b0 ch\u00ednh: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. \u0110\u1ed3ng th\u1eddi, k\u00e8m theo \u0111\u00f3 l\u00e0 Ph\u1ee5 l\u1ee5c B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 S\u1ea3n xu\u1ea5t Kinh doanh 03-1A\/TNDN theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>M\u1eabu B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Kinh doanh theo Th\u00f4ng t\u01b0 133: <\/strong>\u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p si\u00eau nh\u1ecf. <a href=\"https:\/\/docs.google.com\/document\/d\/1j6G-m4U9wGK1_sPTAwzaZh9ervjFes3r\/edit\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>[T\u1ea2I MI\u1ec4N PH\u00cd]<\/strong><\/a><\/p>\n\n\n\n<p>L\u01b0u \u00fd, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 s\u1ebd kh\u00f4ng s\u1eed d\u1ee5ng m\u1eabu n\u00e0y.&nbsp;<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>M\u1eabu B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Kinh doanh theo Th\u00f4ng t\u01b0 200: <\/strong>D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p l\u1edbn, bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9.<strong> <a href=\"https:\/\/docs.google.com\/document\/d\/19lOainlh5wWRv5ZIWWL9ovOXvd_WgWpE\/edit\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">[T\u1ea2I MI\u1ec4N PH\u00cd]<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>M\u1eabu Ph\u1ee5 l\u1ee5c B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 S\u1ea3n xu\u1ea5t Kinh doanh 03-1A\/TNDN theo Th\u00f4ng t\u01b0 78: <\/strong>M\u1eabu ph\u1ee5 l\u1ee5c s\u1ed1 03-1A\/TNDN \u0111\u01b0\u1ee3c ban h\u00e0nh d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, v\u00e0 d\u1ecbch v\u1ee5. <a href=\"https:\/\/docs.google.com\/document\/d\/1-K3Ew8RxRcFfw1O1elemf46SFjIlDJUd\/edit\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>[T\u1ea2I MI\u1ec4N PH\u00cd]<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-m\u1ed9t-s\u1ed1-cong-c\u1ee5-h\u1ed7-tr\u1ee3-l\u1eadp-d\u1ecdc-phan-tich-bao-cao-k\u1ebft-qu\u1ea3-kinh-doanh\"><strong>7. M\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u1eadp\/\u0111\u1ecdc\/ph\u00e2n t\u00edch B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/h2>\n\n\n\n<p>Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong ho\u1ea1t \u0111\u1ed9ng l\u1eadp, \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, h\u1ea1n ch\u1ebf sai s\u00f3t, m\u00e0 c\u00f2n cung c\u1ea5p cho ban qu\u1ea3n tr\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u cho m\u1ecdi quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-1-excel\"><strong>7.1 Excel<\/strong><\/h3>\n\n\n\n<p>Excel l\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, th\u1ed1ng k\u00ea, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u01b0a chu\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u1ecf b\u1edfi s\u1ef1 ti\u1ec7n l\u1ee3i v\u00e0 mi\u1ec5n ph\u00ed. B\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c h\u00e0m t\u00ednh, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 truy xu\u1ea5t v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 d\u1ec5 hi\u1ec3u.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, khi s\u1eed d\u1ee5ng Excel, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 n\u1eafm v\u1eefng c\u00e1c h\u00e0m t\u00ednh to\u00e1n \u0111\u1ec3 h\u1ea1n ch\u1ebf th\u1ea5p nh\u1ea5t r\u1ee7i ro nh\u1ea7m l\u1eabn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-2-ph\u1ea7n-m\u1ec1m-k\u1ebf-toan\"><strong>7.2 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh Excel, <a href=\"https:\/\/base.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> c\u0169ng l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. N\u00f3 cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Kinh doanh, theo d\u00f5i doanh thu, chi ph\u00ed, v\u00e0 l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng, kh\u1eafc ph\u1ee5c h\u1ea1n ch\u1ebf c\u1ee7a Excel.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ch\u01b0a th\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n c\u1ee7a ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-4-ph\u1ea7n-m\u1ec1m-tr\u1ef1c-quan-hoa-d\u1eef-li\u1ec7u\"><strong>7.4 Ph\u1ea7n m\u1ec1m tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u<\/strong><\/h3>\n\n\n\n<p>C\u00e1c c\u00f4ng c\u1ee5 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u nh\u01b0 Tableau, <a href=\"https:\/\/base.vn\/blog\/power-bi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Power BI<\/a>, ho\u1eb7c Google Data Studio cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng di\u1ec5n gi\u1ea3i d\u1eef li\u1ec7u t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, ph\u00e1t hi\u1ec7n nhanh ch\u00f3ng c\u00e1c v\u1ea5n \u0111\u1ec1 v\u00e0 c\u01a1 h\u1ed9i, v\u00e0 ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, h\u1ea1n ch\u1ebf l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u n\u00e0y l\u00e0 ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf chuy\u00ean s\u00e2u cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, v\u00e0 ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i t\u1ef1 m\u00ecnh thi\u1ebft l\u1eadp ho\u00e0n to\u00e0n c\u00e1c b\u01b0\u1edbc t\u1eeb x\u00e1c l\u1eadp m\u1ee5c ti\u00eau, thu th\u1eadp d\u1eef li\u1ec7u, l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u, v\u00e0 ch\u1ecdn ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u kinh doanh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-5-b\u1ed9-gi\u1ea3i-phap-qu\u1ea3n-tr\u1ecb-tai-chinh-base-finance\"><strong>7.5 B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh Base Finance+<\/strong><\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a> l\u00e0 b\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n theo th\u1eddi gian th\u1ef1c, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 kh\u1eafc ph\u1ee5c c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a nh\u1eefng c\u00f4ng c\u1ee5 tr\u00ean v\u00e0 n\u00e2ng cao hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p. B\u1ed9 gi\u1ea3i ph\u00e1p bao g\u1ed3m 4 \u1ee9ng d\u1ee5ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Base Finance: Cung c\u1ea5p cho ch\u1ee7 doanh nghi\u1ec7p v\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 kh\u00e1ch quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i.<\/li>\n\n\n\n<li>Base Income: Gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd doanh thu, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n thu nh\u1eadp.<\/li>\n\n\n\n<li>Base Expense: H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1eb7t ch\u1ebd, ng\u0103n ng\u1eeba l\u00e3ng ph\u00ed v\u00e0 th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch.<\/li>\n\n\n\n<li>Base BankFeeds: Qu\u1ea3n l\u00fd \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, c\u1eadp nh\u1eadt v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf m\u1ed9t c\u00e1ch nhanh ch\u00f3ng.<\/li>\n<\/ul>\n\n\n\n<p>Base Finance+ kh\u00f4ng ch\u1ec9 c\u00f3 kh\u1ea3 n\u0103ng t\u00edch h\u1ee3p d\u1eef li\u1ec7u v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tr\u1ef1c quan h\u00f3a d\u00f2ng ch\u1ea3y t\u00e0i ch\u00ednh, cung c\u1ea5p b\u00e1o c\u00e1o d\u1eef li\u1ec7u nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c. \u0110\u1ed3ng th\u1eddi, Base Finance+ t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng s\u1ed1 h\u00f3a cho ph\u00e9p t\u1ea5t c\u1ea3 nh\u00e2n s\u1ef1 c\u00f9ng nhau c\u1ea3i thi\u1ec7n &#8220;s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh&#8221; c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"896\" height=\"532\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png\" alt=\"Base Finance+\" class=\"wp-image-3106\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png 896w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-300x178.png 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-768x456.png 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/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>Khi ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, doanh nghi\u1ec7p c\u1ea7n t\u1eadp trung v\u00e0o l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 b\u1ec1n v\u1eefng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n so s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng tr\u00ean doanh thu, t\u1ef7 tr\u1ecdng gi\u00e1 v\u1ed1n tr\u00ean doanh thu,&#8230; v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xem hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a m\u00ecnh c\u00f3 th\u1ef1c s\u1ef1 v\u01b0\u1ee3t tr\u1ed9i hay kh\u00f4ng. Ch\u00fac doanh nghi\u1ec7p \u00e1p d\u1ee5ng th\u00e0nh c\u00f4ng c\u00e1c ki\u1ebfn th\u1ee9c li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1eeb Base.vn!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u00fa tr\u1ecdng v\u00e0o d\u1eef li\u1ec7u \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u1ea3ng s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u2013 m\u00e0 l\u00e0 \u201ct\u1ea5m g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu\u201d hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c s\u1ef1 c\u1ee7a t\u1ed5 ch\u1ee9c. B\u00e1o c\u00e1o n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb nh\u00ecn [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":12695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"ppma_author":[55],"class_list":["post-12683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-ly-van-hanh"],"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>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec? 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