{"id":3422,"date":"2024-03-14T16:33:50","date_gmt":"2024-03-14T09:33:50","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=3422"},"modified":"2025-08-09T09:44:05","modified_gmt":"2025-08-09T02:44:05","slug":"loi-nhuan-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/","title":{"rendered":"L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, ph\u00e2n lo\u1ea1i, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u"},"content":{"rendered":"\n<p><em>\u0110\u00e3 bao gi\u1edd b\u1ea1n t\u1ef1 h\u1ecfi n\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 l\u00e3i, \u0111i\u1ec1u \u0111\u00f3 th\u1ef1c s\u1ef1 c\u00f3 \u00fd ngh\u0129a g\u00ec?<\/em><\/p>\n\n\n\n<p>N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n,&nbsp;<strong>l\u1ee3i nhu\u1eadn<\/strong>&nbsp;l\u00e0 \u201ctr\u00e1i tim\u201d c\u1ee7a doanh nghi\u1ec7p. Gi\u1ed1ng nh\u01b0 vai tr\u00f2 duy tr\u00ec s\u1ef1 s\u1ed1ng c\u1ee7a tr\u00e1i tim, khi v\u00e0 ch\u1ec9 khi c\u00f2n thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p m\u1edbi c\u00f2n kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n. T\u1eeb g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n h\u01a1n, l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ec9 s\u1ed1 cho th\u1ea5y hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u00f3 trong th\u1ecb tr\u01b0\u1eddng c\u1ea1nh tranh.<\/p>\n\n\n\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng&nbsp;<a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a>&nbsp;t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau c\u1ee7a l\u1ee3i nhu\u1eadn: L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec, t\u1ea1i sao n\u00f3 quan tr\u1ecdng, c\u00f3 c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn n\u00e0o, t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn v\u00e0 t\u1ed1i \u01b0u n\u00f3 nh\u01b0 th\u1ebf n\u00e0o trong th\u1ef1c ti\u1ec5n.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\">1. \u0110\u1ecbnh ngh\u0129a l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-l\u1ee3i-nhu\u1eadn-la-gi-b\u1ea3n-ch\u1ea5t-c\u1ee7a-l\u1ee3i-nhu\u1eadn\">1.1. L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t c\u1ee7a l\u1ee3i nhu\u1eadn?<\/h3>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn (profit) \u0111\u01b0\u1ee3c hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u00e0 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng sau khi doanh thu \u0111\u01b0\u1ee3c nh\u1eadn v\u1ec1 v\u00e0 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0, chi ph\u00ed ph\u00e1t sinh. \u0110\u00e2y l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n.<\/strong><\/p>\n\n\n\n<p>Trong th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh, g\u1ea7n nh\u01b0 lu\u00f4n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\">chi ph\u00ed<\/a> \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra n\u00f3. Khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 kh\u00f4i ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 m\u00e0 c\u00f2n thu \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ti\u1ec1n th\u1eb7ng d\u01b0 ch\u00ednh x\u00e1c b\u1eb1ng s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn c\u00f3 ngu\u1ed3n g\u1ed1c c\u01a1 b\u1ea3n t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 th\u00e0nh m\u1ed9t h\u00ecnh th\u1ee9c kh\u00e1c. Theo <a href=\"https:\/\/www.marxists.org\/archive\/marx\/works\/1844\/manuscripts\/capital.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">quan \u0111i\u1ec3m c\u1ee7a C\u00e1c M\u00e1c<\/a>, \u201cb\u1ea3n ch\u1ea5t c\u1ee7a l\u1ee3i nhu\u1eadn l\u00e0 m\u1ed9t h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n c\u1ee7a gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 tr\u00ean b\u1ec1 m\u1eb7t kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng\u201d.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed9ng l\u1ef1c ch\u00ednh cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Tuy nhi\u00ean, vi\u1ec7c \u0111o l\u01b0\u1eddng l\u1ee3i nhu\u1eadn b\u1eb1ng m\u1ed9t con s\u1ed1 c\u1ee5 th\u1ec3 ch\u1ec9 ph\u1ea3n \u00e1nh quy m\u00f4 c\u1ee7a hi\u1ec7u su\u1ea5t kinh doanh, c\u00f2n m\u1ee9c \u0111\u1ed9 hi\u1ec7u su\u1ea5t th\u1ef1c s\u1ef1 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u00f4ng qua&nbsp;<strong>t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/strong>&nbsp;(\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia l\u1ee3i nhu\u1eadn cho m\u1ed9t ch\u1ec9 s\u1ed1 kh\u00e1c nh\u01b0 doanh s\u1ed1 b\u00e1n h\u00e0ng, t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/loi-nhuan-la-gi-11-1024x663-1.png\" alt=\"L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?\"\/><figcaption class=\"wp-element-caption\"><em>L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-phan-bi\u1ec7t-l\u1ee3i-nhu\u1eadn-va-kh\u1ea3-nang-sinh-l\u1eddi\">1.3. Ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi<\/h3>\n\n\n\n<p>C\u00f3 l\u1ee3i nhu\u1eadn (profit) kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3. C\u00f4ng ty c\u00f3 l\u1ee3i nhu\u1eadn d\u01b0\u01a1ng nh\u01b0ng \u0111i\u1ec1u n\u00e0y kh\u00f4ng cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty b\u1ea1n. \u0110\u1ec3 bi\u1ebft li\u1ec7u t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh s\u1ef1 th\u00e0nh c\u00f4ng hay th\u1ea5t b\u1ea1i, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t&nbsp;<strong>kh\u1ea3 n\u0103ng sinh l\u1eddi (profitability).<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 2 lo\u1ea1i s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n t\u00edch th\u00e0nh c\u00f4ng&nbsp;t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty, nh\u01b0ng v\u1eabn c\u00f3 nhi\u1ec1u s\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh.&nbsp;<\/p>\n\n\n\n<p>Trong khi l\u1ee3i nhu\u1eadn l\u00e0 m\u1ed9t s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3, ch\u00ednh x\u00e1c, \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb b\u1eb1ng con s\u1ed1; kh\u1ea3 n\u0103ng sinh l\u1eddi \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 m\u00e0 m\u1ed9t c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn so v\u1edbi v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0, \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb d\u01b0\u1edbi d\u1ea1ng ph\u1ea7n tr\u0103m.&nbsp;<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. Trong khi \u0111\u00f3, kh\u1ea3 n\u0103ng sinh l\u1eddi \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng duy tr\u00ec v\u00e0 t\u0103ng c\u01b0\u1eddng l\u1ee3i nhu\u1eadn theo th\u1eddi gian c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/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\/dong-tien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00f2ng ti\u1ec1n l\u00e0 g\u00ec? Nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n bi\u1ebft nh\u1eefng g\u00ec v\u1ec1 d\u00f2ng ti\u1ec1n?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">2. T\u1ea1i sao l\u1ee3i nhu\u1eadn l\u00e0 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/h2>\n\n\n\n<p>B\u00ean c\u1ea1nh c\u00e1c m\u1ee5c ti\u00eau mang t\u00ednh th\u1eddi \u0111i\u1ec3m nh\u01b0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u0103ng c\u01b0\u1eddng uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u,\u2026 thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn th\u01b0\u1eddng l\u00e0 m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u2013 v\u00ec n\u00f3 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u00fd ngh\u0129a quan tr\u1ecdng c\u1ee7a l\u1ee3i nhu\u1eadn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-tr\u1ea5n-an-nha-d\u1ea7u-t\u01b0\">2.1. Tr\u1ea5n an nh\u00e0 \u0111\u1ea7u t\u01b0<\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 m\u1ea5u ch\u1ed1t cho th\u1ea5y c\u00f4ng ty \u0111ang c\u00f3 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ed1t. C\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn m\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/p>\n\n\n\n<p>V\u00ec l\u1ee3i nhu\u1eadn t\u0103ng th\u01b0\u1eddng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u0103ng c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, do v\u1eady kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a c\u00f4ng ty s\u1ebd tr\u1ef1c ti\u1ebfp mang l\u1ea1i l\u1ee3i \u00edch cho h\u1ecd. Khi m\u1ed9t c\u00f4ng ty cho th\u1ea5y l\u1ee3i nhu\u1eadn h\u00e0ng qu\u00fd, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 xu h\u01b0\u1edbng \u00edt tho\u00e1i v\u1ed1n h\u01a1n, \u0111\u1ea3m b\u1ea3o ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 cho c\u00f4ng ty.<\/p>\n\n\n\n<p>H\u01a1n th\u1ebf n\u1eefa, c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, v\u00ed d\u1ee5 nh\u01b0 H\u1ec7 s\u1ed1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng tr\u00ean thu nh\u1eadp m\u1ed9t c\u1ed5 phi\u1ebfu P\/E (Price to Earning ratio), l\u00e0 nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-tang-gia-tr\u1ecb-c\u1ed5-phi\u1ebfu-c\u1ee7a-cong-ty\">2.2. T\u0103ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty<\/h3>\n\n\n\n<p>Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1 quan tr\u1ecdng l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o v\u00e0 thu nh\u1eadp d\u1ef1 ki\u1ebfn \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang l\u1edbn. H\u00e0ng qu\u00fd, c\u00e1c c\u00f4ng ty \u0111\u1ec1u c\u00f4ng b\u1ed1 thu nh\u1eadp ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh. N\u1ebfu l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty t\u1ed1t th\u00ec gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u1ee7a n\u00f3 th\u01b0\u1eddng s\u1ebd t\u0103ng l\u00ean.&nbsp;<\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty c\u0169ng th\u01b0\u1eddng c\u00f4ng b\u1ed1 nh\u1eefng gi\u1ea3i ph\u00e1p nh\u1eb1m t\u0103ng l\u1ee3i nhu\u1eadn khi d\u1ef1 ki\u1ebfn thu nh\u1eadp trong t\u01b0\u01a1ng lai. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty h\u1ecd.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-la-ban-d\u1ea1p-cho-s\u1ef1-d\u1ea7u-t\u01b0-d\u1ec3-tang-tr\u01b0\u1edfng\">2.3. L\u00e0 b\u00e0n \u0111\u1ea1p cho s\u1ef1 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u0103ng tr\u01b0\u1edfng<\/h3>\n\n\n\n<p>L\u1ee3i nhu\u1eadn ch\u00ednh l\u00e0 v\u1ed1n m\u00e0 c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau. C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn \u0111\u1ec3 b\u1ea3o tr\u00ec v\u00e0 n\u00e2ng c\u1ea5p c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c s\u1eeda ch\u1eefa v\u00e0 duy tr\u00ec m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u0169ng nh\u01b0 c\u1ea3i ti\u1ebfn v\u00e0 m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y ho\u1eb7c v\u0103n ph\u00f2ng.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o nh\u00e2n s\u1ef1, bao g\u1ed3m vi\u1ec7c \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n k\u1ef9 n\u0103ng c\u1ee7a nh\u00e2n vi\u00ean, c\u0169ng nh\u01b0 thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 t\u00e0i n\u0103ng. B\u1eb1ng c\u00e1ch n\u00e0y, m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n c\u1ee7a m\u00ecnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">3. Ph\u00e2n lo\u1ea1i l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-l\u1ee3i-nhu\u1eadn-g\u1ed9p-gross-profit\">3.1. L\u1ee3i nhu\u1eadn g\u1ed9p (gross profit)<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-gop\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/a> l\u00e0 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p sau khi l\u1ea5y doanh thu thu\u1ea7n tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS).<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra <a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\">doanh thu<\/a>. Khi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u0103ng l\u00ean, gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn g\u1ed9p gi\u1ea3m xu\u1ed1ng, do \u0111\u00f3 b\u1ea1n c\u00f3 \u00edt ti\u1ec1n h\u01a1n \u0111\u1ec3 gi\u1ea3i quy\u1ebft chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Khi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n gi\u1ea3m, l\u1ee3i nhu\u1eadn s\u1ebd t\u0103ng l\u00ean, ngh\u0129a l\u00e0 b\u1ea1n s\u1ebd c\u00f3 nhi\u1ec1u ti\u1ec1n h\u01a1n \u0111\u1ec3 chi cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-l\u1ee3i-nhu\u1eadn-rong-net-profit\">3.2. L\u1ee3i nhu\u1eadn r\u00f2ng (net profit)<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-rong\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn r\u00f2ng<\/a> l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, l\u00e3i v\u00e0 thu\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb n\u00e0y, b\u1ea1n c\u1ea7n bi\u1ebft l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>N\u1ebfu gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn r\u00f2ng \u00e2m th\u00ec \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u1ed7 r\u00f2ng.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn r\u00f2ng cho th\u1ea5y li\u1ec7u doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ebfm \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111\u00e3 chi ti\u00eau hay kh\u00f4ng. C\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m gi\u1ea3m chi ph\u00ed hay c\u00e1ch th\u1ee9c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong><em>So s\u00e1nh gi\u1eefa l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng<\/em><\/strong><br><br><em>Khi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 mu\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty c\u1ee7a b\u1ea1n, h\u1ecd s\u1ebd tham kh\u1ea3o l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u1ec3 ki\u1ec3m tra xem doanh nghi\u1ec7p li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng. B\u1edfi l\u1ebd l\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0 con s\u1ed1 quy\u1ebft \u0111\u1ecbnh, ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 \u0111\u1ea1t \u0111\u01b0\u1ee3c sau khi xem x\u00e9t m\u1ecdi chi ph\u00ed v\u00e0 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/em><br><br><em>Trong khi \u0111\u00f3, l\u1ee3i nhu\u1eadn g\u1ed9p l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1ea1i giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean c\u1ee7a b\u1ea3ng l\u1ee3i nhu\u1eadn, tr\u01b0\u1edbc khi xem x\u00e9t b\u1ea5t k\u1ef3 chi ph\u00ed qu\u1ea3n l\u00fd, b\u00e1n h\u00e0ng, t\u00e0i ch\u00ednh ho\u1eb7c thu\u1ebf n\u00e0o. Hi\u1ec3u \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng l\u1ee3i nhu\u1eadn g\u1ed9p c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n t\u00ecm c\u00e1ch gi\u1ea3m thi\u1ec3u gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c t\u0103ng gi\u00e1 s\u1ea3n ph\u1ea9m. V\u00e0 n\u1ebfu l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a b\u1ea1n th\u1ea5p h\u01a1n l\u1ee3i nhu\u1eadn r\u00f2ng, th\u00ec b\u1ea1n bi\u1ebft r\u1eb1ng b\u1ea1n c\u1ea7n t\u00ecm c\u00e1ch c\u1eaft gi\u1ea3m chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-l\u1ee3i-nhu\u1eadn-thu\u1ea7n-t\u1eeb-ho\u1ea1t-d\u1ed9ng-kinh-doanh-operating-profit\">3.3. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (operating profit)<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn thu\u1ea7n<\/a> t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y (ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed v\u1eadn h\u00e0nh v\u0103n ph\u00f2ng, b\u1ea3o hi\u1ec3m,\u2026)<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f4i khi c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (EBIT).&nbsp;&nbsp;<\/p>\n\n\n\n<p>Vi\u1ec7c th\u01b0\u1eddng xuy\u00ean xem x\u00e9t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ebd gi\u00fap \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng, ch\u1eb3ng h\u1ea1n nh\u01b0 li\u1ec7u doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0 hay c\u1ea7n c\u1eaft gi\u1ea3m hay kh\u00f4ng.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">4. C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn n\u00f3i chung \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><strong>L\u1ee2I NHU\u1eacN = T\u1ed4NG DOANH THU \u2013 T\u1ed4NG CHI PH\u00cd<\/strong><\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb&nbsp;<a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>&nbsp;c\u1ee7a c\u00f4ng ty, c\u00f3 th\u1ec3 t\u00ednh to\u00e1n ra c\u00e1c ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn kh\u00e1c nhau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td><td><strong>K\u00fd hi\u1ec7u<\/strong><\/td><td><strong>Gi\u00e1 tr\u1ecb<\/strong><\/td><\/tr><tr><td>Doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td><td>(1)<\/td><td>$1,000,000<\/td><\/tr><tr><td>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td><td>(2)<\/td><td>$500,000<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn g\u1ed9p (gross profit)<\/strong><\/td><td><strong>(3) = (1) \u2013 (2)<\/strong><\/td><td><strong>$500,000<\/strong><\/td><\/tr><tr><td>Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/td><td>(4)<\/td><td>$200,000<\/td><\/tr><tr><td>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><td>(5)<\/td><td>$0<\/td><\/tr><tr><td>Chi ph\u00ed t\u00e0i ch\u00ednh<\/td><td>(6)<\/td><td>$50,000<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (operating profit)<\/strong><\/td><td><strong>(7) = (3) \u2013 (4) + (5) \u2013 (6)<\/strong><\/td><td><strong>$250,000<\/strong><\/td><\/tr><tr><td>Thu nh\u1eadp kh\u00e1c<\/td><td>(8)<\/td><td>$0<\/td><\/tr><tr><td>Chi ph\u00ed kh\u00e1c<\/td><td>(9)<\/td><td>$50,000<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/td><td><strong>(10) = (7) + (8) \u2013 (9)<\/strong><\/td><td><strong>$230,000<\/strong><\/td><\/tr><tr><td>Thu\u1ebf TNDN<\/td><td>(11)<\/td><td>$30,000<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn r\u00f2ng (L\u1ee3i nhu\u1eadn sau thu\u1ebf \u2013 net profit)<\/strong><\/td><td><strong>(12) = (10) \u2013 (11)<\/strong><\/td><td><strong>$200,000<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng v\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn trong doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\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=\"4\">5. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<p>X\u00e9t v\u1ec1 g\u00f3c \u0111\u1ed9 t\u1eeb y\u1ebfu t\u1ed1 kh\u00e1ch quan, bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf to\u00e0n c\u1ea7u v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c mua c\u1ee7a kh\u00e1ch h\u00e0ng, chi ph\u00ed nguy\u00ean li\u1ec7u, v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh n\u00f3i chung. M\u1ed9t th\u1ecb tr\u01b0\u1eddng l\u1edbn c\u00f3 th\u1ec3 cung c\u1ea5p cho c\u00e1c doanh nghi\u1ec7p nhi\u1ec1u c\u01a1 h\u1ed9i t\u0103ng tr\u01b0\u1edfng doanh s\u1ed1 b\u00e1n h\u00e0ng v\u00e0 doanh thu.<\/p>\n\n\n\n<p>V\u1ec1 y\u1ebfu t\u1ed1 ch\u1ee7 quan, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1eb7c t\u0103ng tr\u01b0\u1edfng l\u1ee3i nhu\u1eadn th\u00f4ng qua c\u00e1c kh\u00e1ch h\u00e0ng trung th\u00e0nh.&nbsp;<\/p>\n\n\n\n<p>Kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a nh\u00e0 l\u00e3nh \u0111\u1ea1o (bao g\u1ed3m r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 r\u1ee7i ro v\u1ec1 quy tr\u00ecnh s\u1ea3n xu\u1ea5t) c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 \u1ed5n \u0111\u1ecbnh kinh doanh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/cac-yeu-to-anh-huong-den-loi-nhuan.png\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">6. M\u1ed9t s\u1ed1 chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-tang-doanh-thu\">6.1. T\u0103ng doanh thu<\/h3>\n\n\n\n<p>C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng doanh thu \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn r\u00f2ng, v\u00ec doanh thu nhi\u1ec1u h\u01a1n s\u1ebd d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn cao h\u01a1n, mi\u1ec5n l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u1eabn \u1ed5n \u0111\u1ecbnh.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 t\u0103ng doanh thu, m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ebfu nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng cho th\u1ea5y \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng ty c\u00f3 kh\u1ea3 n\u0103ng v\u00e0 s\u1eb5n s\u00e0ng tr\u1ea3 gi\u00e1 cao h\u01a1n.&nbsp;<\/p>\n\n\n\n<p>Ho\u1eb7c c\u00e1ch kh\u00e1c, nh\u00f3m ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 \u0111a d\u1ea1ng h\u00f3a c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty \u0111\u1ec3 thu h\u00fat kh\u00e1ch h\u00e0ng mua h\u00e0ng s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n. \u0110\u1ed9i ng\u0169 marketing v\u00e0 sales c\u0169ng c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng n\u1ed7 l\u1ef1c t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng m\u1edbi, nh\u1eefng ng\u01b0\u1eddi c\u00f3 ti\u1ec1m n\u0103ng mang l\u1ea1i doanh thu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-qu\u1ea3n-ly-ngan-sach-hi\u1ec7u-qu\u1ea3\">6.2. Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3<\/h3>\n\n\n\n<p>\u0110\u1ec3 hi\u1ec3u chi\u1ebfn l\u01b0\u1ee3c n\u00e0o c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a b\u1ea1n, b\u1ea1n c\u00f3 th\u1ec3 c\u1ea7n c\u00f3 ng\u00e2n s\u00e1ch kinh doanh. B\u1ea1n c\u00f3 th\u1ec3 mu\u1ed1n t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng, nh\u01b0ng li\u1ec7u nh\u00e2n vi\u00ean c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi g\u00e1nh n\u1eb7ng c\u00f4ng vi\u1ec7c t\u0103ng th\u00eam \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng? H\u1ecd s\u1ebd ph\u1ea3i s\u1ea3n xu\u1ea5t bao nhi\u00eau n\u1eefa? B\u1ea1n s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam bao nhi\u00eau ho\u1ea1t \u0111\u1ed9ng marketing \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh s\u1ed1 \u0111\u00f3?<\/p>\n\n\n\n<p>Vi\u1ec7c c\u00f3 ng\u00e2n s\u00e1ch kinh doanh v\u00e0 qu\u1ea3n l\u00fd n\u00f3 hi\u1ec7u qu\u1ea3 s\u1ebd cung c\u1ea5p cho b\u1ea1n m\u1ed9t ch\u1ec9 s\u1ed1 \u0111\u00e1ng tin c\u1eady nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi s\u00e1ng su\u1ed1t cho nh\u1eefng c\u00e2u h\u1ecfi \u0111\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-lo\u1ea1i-b\u1ecf-cac-s\u1ea3n-ph\u1ea9m-khong-ban-ch\u1ea1y\">6.3. Lo\u1ea1i b\u1ecf c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng b\u00e1n ch\u1ea1y<\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ea3n ph\u1ea9m, m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn l\u00e0 lo\u1ea1i b\u1ecf nh\u1eefng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng b\u00e1n ch\u1ea1y. Vi\u1ec7c ng\u1eebng b\u00e1n nh\u1eefng s\u1ea3n ph\u1ea9m kh\u00f4ng mang l\u1ea1i l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 cho ph\u00e9p nh\u00f3m s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty t\u1eadp trung v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-4-c\u1eaft-gi\u1ea3m-chi-phi\">6.4. C\u1eaft gi\u1ea3m chi ph\u00ed<\/h3>\n\n\n\n<p>M\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn l\u00e0 c\u1eaft gi\u1ea3m chi ph\u00ed. C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 gi\u1ea3m thi\u1ec3u chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp \u0111\u1ec3 gi\u1ea3m chi ph\u00ed, \u0111i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 doanh thu c\u1ee7a c\u00f4ng ty s\u1ebd chuy\u1ec3n th\u00e0nh l\u1ee3i nhu\u1eadn nhi\u1ec1u h\u01a1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 hai lo\u1ea1i chi ph\u00ed ch\u00ednh m\u00e0 \u0111\u1ed9i ng\u0169 l\u00e3nh \u0111\u1ea1o c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed tr\u1ef1c ti\u1ebfp: \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan c\u1ee5 th\u1ec3 \u0111\u1ebfn vi\u1ec7c ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed tr\u1ef1c ti\u1ebfp bao g\u1ed3m lao \u0111\u1ed9ng v\u00e0 v\u1eadt li\u1ec7u.<\/li>\n\n\n\n<li>Chi ph\u00ed gi\u00e1n ti\u1ebfp: C\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed chung, chi ph\u00ed gi\u00e1n ti\u1ebfp bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng li\u00ean quan c\u1ee5 th\u1ec3 \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n. Chi ph\u00ed gi\u00e1n ti\u1ebfp bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c th\u1ebf ch\u1ea5p n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c ti\u1ec7n \u00edch nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-5-gi\u1ea3m-s\u1ed1-l\u01b0\u1ee3ng-hang-t\u1ed3n-kho-ho\u1eb7c-dung-d\u1ecbch-v\u1ee5-thue-ngoai\">6.5. Gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho ho\u1eb7c d\u00f9ng d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i<\/h3>\n\n\n\n<p>T\u00f9y thu\u1ed9c v\u00e0o nh\u1eefng s\u1ea3n ph\u1ea9m m\u00e0 c\u00f4ng ty cung c\u1ea5p, vi\u1ec7c l\u01b0u tr\u1eef h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 y\u00eau c\u1ea7u m\u1ed9t t\u00f2a nh\u00e0 ri\u00eang v\u00e0 th\u00eam ngu\u1ed3n l\u1ef1c con ng\u01b0\u1eddi, g\u00e2y t\u1ed1n k\u00e9m v\u1ec1 chi ph\u00ed. Gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho l\u01b0u gi\u1eef t\u1ea1i ch\u1ed7 ch\u00ednh l\u00e0 m\u1ed9t c\u00e1ch gi\u00fap c\u1eaft gi\u1ea3m chi ph\u00ed v\u00e0 c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn r\u00f2ng.&nbsp;<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 c\u00f4ng ty c\u0169ng l\u1ef1a ch\u1ecdn h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c thu\u00ea ngo\u00e0i (outsourcing). B\u1edfi v\u00ec c\u00e1c c\u00f4ng ty n\u00e0y \u0111\u00e3 c\u00f3 s\u1eb5n kh\u00f4ng gian kho h\u00e0ng v\u00e0 kinh nghi\u1ec7m h\u1eadu c\u1ea7n, h\u1ecd th\u01b0\u1eddng c\u00f3 th\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u01b0u tr\u1eef v\u00e0 v\u1eadn chuy\u1ec3n v\u1edbi s\u1ed1 ti\u1ec1n \u00edt h\u01a1n s\u1ed1 ti\u1ec1n \u0111\u00e1ng l\u1ebd c\u00f4ng ty c\u1ea7n d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-6-t\u1eadn-d\u1ee5ng-s\u1ee9c-m\u1ea1nh-c\u1ee7a-cong-ngh\u1ec7\">6.6. T\u1eadn d\u1ee5ng s\u1ee9c m\u1ea1nh c\u1ee7a c\u00f4ng ngh\u1ec7<\/h3>\n\n\n\n<p>Ng\u00e0y nay, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u0111\u1ec3 ph\u00e1t tri\u1ec3n t\u1ed1t h\u01a1n kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a d\u00e0i h\u1ea1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. C\u00f4ng ngh\u1ec7 \u0111\u00e3 \u0111i s\u00e2u v\u00e0o t\u1eebng t\u00e1c v\u1ee5 v\u00e0 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn quy tr\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c l\u00e0m vi\u1ec7c c\u1ee7a nhi\u1ec1u b\u1ed9 ph\u1eadn trong b\u1ee9c tranh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>C\u00f4ng ngh\u1ec7 gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c, gi\u1ea3m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c t\u00e1c v\u1ee5 kinh doanh. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u0103ng hi\u1ec7u su\u1ea5t v\u00e0 n\u0103ng su\u1ea5t c\u1ee7a nh\u00e2n vi\u00ean n\u00f3i chung, gi\u00fap h\u1ecd \u0111\u00e1p \u1ee9ng nhanh ch\u00f3ng \u0111\u1ed1i v\u1edbi bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng v\u00e0 y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng. Doanh thu t\u0103ng, chi ph\u00ed gi\u1ea3m s\u1ebd gi\u00fap l\u1ee3i nhu\u1eadn gia t\u0103ng \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, c\u00e1c&nbsp;c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh&nbsp;c\u00f2n gi\u00fap tr\u1ef1c ti\u1ebfp gi\u00fap c\u00e1c c\u00f4ng ty l\u00ean k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ebfn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">7. T\u1ea1m k\u1ebft<\/h2>\n\n\n\n<p>Trong kinh doanh, l\u1ee3i nhu\u1eadn l\u00e0 m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng m\u00e0 m\u1ecdi doanh nghi\u1ec7p h\u01b0\u1edbng \u0111\u1ebfn. Tuy nhi\u00ean, l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u01a1n gi\u1ea3n ch\u1ec9 l\u00e0 s\u1ed1 ti\u1ec1n ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng, m\u00e0 c\u00f2n l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t lo\u1ea1t c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c th\u00f4ng minh v\u1ec1 s\u1ea3n ph\u1ea9m, gi\u00e1 c\u1ea3, marketing, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 <a href=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/a>.<\/p>\n\n\n\n<p>H\u00e3y ch\u1eafc ch\u1eafn r\u1eb1ng b\u1ea1n \u0111\u00e3 n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a, ph\u00e2n lo\u1ea1i, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn trong doanh nghi\u1ec7p. <\/p>\n\n\n\n<p>Ch\u00fac b\u1ea1n v\u00e0 doanh nghi\u1ec7p th\u00e0nh c\u00f4ng!<\/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\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" 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","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e3 bao gi\u1edd b\u1ea1n t\u1ef1 h\u1ecfi n\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 l\u00e3i, \u0111i\u1ec1u \u0111\u00f3 th\u1ef1c s\u1ef1 c\u00f3 \u00fd ngh\u0129a g\u00ec? N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n,&nbsp;l\u1ee3i nhu\u1eadn&nbsp;l\u00e0 \u201ctr\u00e1i tim\u201d c\u1ee7a doanh nghi\u1ec7p. Gi\u1ed1ng nh\u01b0 vai tr\u00f2 duy tr\u00ec s\u1ef1 s\u1ed1ng c\u1ee7a tr\u00e1i tim, khi v\u00e0 ch\u1ec9 khi c\u00f2n thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p m\u1edbi [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3427,"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-3422","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 l\u00e0 g\u00ec? Th\u01b0\u1edbc \u0111o th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"L\u1ee3i nhu\u1eadn - Hi\u1ec7u s\u1ed1 gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. Ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd, t\u1ea1o ra gi\u00e1 tr\u1ecb cho nh\u00e0 \u0111\u1ea7u t\u01b0.\" \/>\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-la-gi\/\" \/>\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 l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, ph\u00e2n lo\u1ea1i, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u\" \/>\n<meta property=\"og:description\" content=\"L\u1ee3i nhu\u1eadn - Hi\u1ec7u s\u1ed1 gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. Ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd, t\u1ea1o ra gi\u00e1 tr\u1ecb cho nh\u00e0 \u0111\u1ea7u t\u01b0.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" \/>\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=\"2024-03-14T09:33:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-09T02:44:05+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/base.vn\/wp-content\/uploads\/2024\/03\/loi-nhuan-la-gi.png\" \/>\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\/png\" \/>\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=\"17 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-la-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\"},\"author\":{\"name\":\"H\u00e0 Linh Chi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/8d807a7a9fe7f1a5aa3c6980f1095484\"},\"headline\":\"L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, ph\u00e2n lo\u1ea1i, c\u00e1ch t\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u\",\"datePublished\":\"2024-03-14T09:33:50+00:00\",\"dateModified\":\"2025-08-09T02:44:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\"},\"wordCount\":4609,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/base.vn\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/loi-nhuan-la-gi.png\",\"articleSection\":[\"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\",\"url\":\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\",\"name\":\"L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? 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