B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m c\u00f3 3 lo\u1ea1i b\u00e1o c\u00e1o quan tr\u1ecdng nh\u1ea5t: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. V\u1edbi ch\u1ec9 1 ph\u00fat, t\u00f4i s\u1ebd gi\u00fap b\u1ea1n h\u00ecnh dung b\u1ee9c tranh t\u00e0i ch\u00ednh to\u00e0n c\u1ea3nh doanh nghi\u1ec7p v\u1edbi nh\u1eefng th\u00f4ng s\u1ed1 quan tr\u1ecdng nh\u1ea5t. B\u1ea1n s\u1ebd bi\u1ebft doanh nghi\u1ec7p m\u00ecnh li\u1ec7u c\u00f3 th\u1ef1c s\u1ef1 l\u00e0 kh\u1ecfe m\u1ea1nh nh\u01b0 m\u00ecnh v\u1eabn ngh\u0129 hay kh\u00f4ng?<\/p>\n\n\n\n\n\n\n\n
1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh
\u0110\u00e2y l\u00e0 b\u1ea3n b\u00e1o c\u00e1o cho bi\u1ebft c\u00f4ng ty \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh s\u1ed1 bao nhi\u00eau, chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o v\u00e0 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i l\u00e0 bao nhi\u00eau. T\u00f3m l\u1ea1i B\u1ea3n b\u00e1o c\u00e1o n\u00e0y cho bi\u1ebft doanh nghi\u1ec7p l\u00e3i hay l\u1ed7 nh\u01b0 th\u1ebf n\u00e0o. B\u1ea3n b\u00e1o c\u00e1o n\u00e0y c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo h\u00e0ng qu\u00fd hay h\u00e0ng n\u0103m.<\/p>\n\n\n\n
Trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00fang ta c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i kho\u1ea3n sau:<\/p>\n\n\n\n
* Doanh thu
T\u00e0i kho\u1ea3n doanh thu theo d\u00f5i t\u1ea5t c\u1ea3 doanh s\u1ed1 khi b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/p>\n\n\n\n
Doanh thu = Gi\u00e1 s\u1ea3n ph\u1ea9m * S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m b\u00e1n ra.
T\u00e0i kho\u1ea3n Doanh thu b\u00e1n h\u00e0ng ch\u1ec9 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n. Th\u00f4ng th\u01b0\u1eddng c\u00e1c doanh nghi\u1ec7p t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, Doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf VAT.<\/p>\n\n\n\n
V\u00ed d\u1ee5, n\u1ebfu c\u00f4ng ty b\u00e1n \u0111\u01b0\u1ee3c 1.000 b\u1ed9 qu\u1ea7n \u00e1o, m\u1ed7i b\u1ed9 tr\u1ecb gi\u00e1 100.000 \u0111 ch\u01b0a thu\u1ebf VAT, doanh thu s\u1ebd l\u00e0 100.000.000 \u0111.<\/p>\n\n\n\n
Vi\u1ec7c ghi ch\u00e9p doanh thu m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u00ednh x\u00e1c l\u00e0 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p \u0111ang \u0111\u1ee9ng \u1edf \u0111\u00e2u. Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t c\u00f4ng ty th\u00e0nh c\u00f4ng, m\u1ee9c t\u0103ng tr\u01b0\u1edfng c\u1ea7n ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u00e0 20%\/n\u0103m.<\/p>\n\n\n\n
* Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ea1i di\u1ec7n cho t\u1ea5t c\u1ea3 chi ph\u00ed tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5 \u0111\u1ec3 b\u00e1n. \u0110\u1ed1i v\u1edbi c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec n\u00f3 c\u0169ng \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m: L\u01b0\u01a1ng nh\u00e2n vi\u00ean, V\u1eadt li\u1ec7u th\u00f4, Chi ph\u00ed nh\u00e0 cung c\u1ea5p, Chi ph\u00ed s\u1ea3n xu\u1ea5t, Gi\u00e1 b\u00e1n s\u1ec9 h\u00e0ng h\u00f3a\u2026<\/p>\n\n\n\n
V\u00ed d\u1ee5: Chi ph\u00ed \u0111\u1ec3 may 1 b\u1ed9 qu\u1ea7n \u00e1o l\u00e0 100.000 \u0111\u1ed3ng, b\u1ea1n b\u00e1n \u0111\u01b0\u1ee3c 1.000 b\u1ed9 th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd l\u00e0: 100.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n
\u0110\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 t\u1ed5ng chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u00e0ng c\u00f3 m\u1eb7t tai kho ( Bao g\u1ed3m Gi\u00e1 mua t\u1eeb nh\u00e0 cung c\u1ea5p, v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m,\u2026). V\u00ed d\u1ee5: C\u00f4ng ty m\u00e1y t\u00ednh X nh\u1eadp m\u00e1y t\u00ednh t\u1eeb nh\u00e0 cung c\u1ea5p v\u1edbi gi\u00e1 10 tri\u1ec7u \u0111\u1ed3ng, Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 500.000 \u0111\u1ed3ng th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 10,5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n
\u0110\u1ec3 doanh nghi\u1ec7p c\u00f3 l\u00e3i, b\u1ea1n ph\u1ea3i t\u00ecm c\u00e1ch \u0111\u1ec3 gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. V\u00ed d\u1ee5: B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u r\u1ebb h\u01a1n, Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5, Gia c\u00f4ng cho c\u00e1c \u0111\u1ed1i t\u00e1c c\u00f3 chi ph\u00ed th\u1ea5p h\u01a1n ho\u1eb7c s\u1eed d\u1ee5ng k\u1ef9 thu\u1eadt m\u1edbi \u0111\u1ec3 t\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. R\u1ea5t nhi\u1ec1u c\u00f4ng ty th\u1ea5t b\u1ea1i do ng\u01b0\u1eddi ch\u1ee7 kh\u00f4ng quan t\u00e2m \u0111\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t. H\u1ec7 qu\u1ea3 l\u00e0 doanh thu l\u1edbn nh\u01b0ng th\u1ef1c ch\u1ea5t doanh nghi\u1ec7p l\u1ea1i kh\u00f4ng c\u00f3 l\u00e3i.<\/p>\n\n\n\n
* L\u1ee3i nhu\u1eadn g\u1ed9p
L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. \u0110\u1ec3 theo d\u00f5i l\u1ee3i nhu\u1eadn g\u1ed9p doanh nghi\u1ec7p cao hay th\u1ea5p, ng\u01b0\u1eddi ta s\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p d\u01b0\u1edbi d\u1ea1ng ph\u1ea7n tr\u0103m:<\/p>\n\n\n\n
T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p = ( L\u1ee3i nhu\u1eadn g\u1ed9p\/Doanh thu) * 100%<\/p>\n\n\n\n
V\u00ed d\u1ee5: T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty l\u00e0 25% c\u00f3 ngh\u0129a l\u00e0 c\u1ee9 m\u1ed7i 100.000 \u0111\u1ed3ng b\u00e1n \u0111\u01b0\u1ee3c, c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c l\u00e0 25.000 \u0111\u1ed3ng<\/p>\n\n\n\n
Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng doanh thu thu v\u1ec1 t\u1ea1o ra \u0111\u01b0\u1ee3c bao nhi\u00eau \u0111\u1ed3ng thu nh\u1eadp. T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 r\u1ea5t h\u1eefu \u00edch khi ti\u1ebfn h\u00e0nh so s\u00e1nh c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng m\u1ed9t ng\u00e0nh. Doanh nghi\u1ec7p n\u00e0o c\u00f3 t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p cao h\u01a1n ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 l\u00e3i h\u01a1n v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n so v\u1edbi \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh c\u1ee7a n\u00f3. \u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t c\u00f4ng ty th\u00e0nh c\u00f4ng, b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p cao h\u01a1n m\u1eb7t b\u1eb1ng chung trong ngh\u00e0nh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n
* Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i khi m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i, bao g\u1ed3m: chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 ti\u1ebfp th\u1ecb, ti\u1ec1n l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh, thu\u00ea v\u0103n ph\u00f2ng, c\u01b0\u1edbc vi\u1ec5n th\u00f4ng, ph\u00ed v\u1eadn chuy\u1ec3n, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n
Th\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u c\u1ed1 g\u1eafng c\u1eaft gi\u1ea3m chi ph\u00ed, t\u1eeb vi\u1ec7c ki\u1ec3m duy\u1ec7t t\u1eebng kho\u1ea3n chi v\u00e0 li\u00ean t\u1ee5c nh\u1eafc nh\u1edf nh\u00e2n vi\u00ean ti\u1ebft ki\u1ec7m chi ph\u00ed. Tuy nhi\u00ean cu\u1ed1i c\u00f9ng hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eabn kh\u00f4ng \u0111\u1ea1t nh\u01b0 mong \u0111\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 nh\u00e2n vi\u00ean cho l\u00e0 gi\u00e1m \u0111\u1ed1c c\u00f2n \u201c keo ki\u1ec7t\u201d. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng g\u1eb7p l\u00fang t\u00fang gi\u1eefa vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed v\u1edbi c\u1eaft gi\u1ea3m chi ph\u00ed v\u00e0 t\u1ea1o ra \u00fd th\u1ee9c ti\u1ebft ki\u1ec7m \u1edf nh\u00e2n vi\u00ean. D\u1eabn t\u1edbi doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian gi\u1ea3i quy\u1ebft c\u00e1c chi ph\u00ed ph\u00e1t sinh ngo\u00e0i \u00fd mu\u1ed1n. Kho\u1ea3ng c\u00e1ch gi\u1eefa l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u00e2n vi\u00ean ng\u00e0y c\u00e0ng xa.<\/p>\n\n\n\n
\u0110\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp \u0111\u1ecbnh m\u1ee9c chi ph\u00ed t\u1ee9c l\u00e0 kho\u00e1n \u0111\u1ecbnh m\u1ee9c cho c\u00e1c kho\u1ea3n chi ph\u00ed theo ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3. Tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch d\u1eef li\u1ec7u tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 thu th\u1eadp th\u00f4ng tin chi ph\u00ed th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u00ean ng\u00e2n s\u00e1ch cho c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t ng\u00e2n s\u00e1ch<\/p>\n\n\n\n
* L\u1ee3i nhu\u1eadn r\u00f2ng
\u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n th\u1eadt s\u1ef1 ki\u1ebfm \u0111\u01b0\u1ee3c sau khi tr\u1eeb t\u1ea5t c\u1ea3 chi ph\u00ed, k\u1ec3 c\u1ea3 thu\u1ebf. \u0110\u00e2y l\u00e0 l\u1ee3i nhu\u1eadn d\u00f9ng \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o kinh doanh v\u00e0 tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n\n\n\n
L\u1ee3i nhu\u1eadn r\u00f2ng = Doanh thu- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u2013 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u2013 Thu\u1ebf<\/p>\n\n\n\n
M\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p th\u00e0nh c\u00f4ng l\u00e0 \u0111\u1ea1t m\u1ee9c t\u0103ng tr\u01b0\u1edfng l\u1ee3i nhu\u1eadn r\u00f2ng \u00edt nh\u1ea5t 20%\/n\u0103m.<\/p>\n\n\n\n
2. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n\n\n\n
B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho b\u1ea1n bi\u1ebft doanh nghi\u1ec7p m\u00ecnh \u0111ang kh\u1ecfe hay y\u1ebfu. N\u00f3 cho b\u1ea1n bi\u1ebft v\u1ec1 m\u1ed1i quan h\u1ec7 gi\u1eefa s\u1ed1 t\u00e0i s\u1ea3n c\u00f4ng ty hi\u1ec7n c\u00f3 v\u1edbi s\u1ed1 ti\u1ec1n n\u1ee3 c\u00f4ng ty hi\u1ec7n t\u1ea1i.<\/p>\n\n\n\n
M\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u00f4ng ty l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u00f3ng gh\u00f3p c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty.<\/p>\n\n\n\n
V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = T\u00e0i s\u1ea3n \u2013 N\u1ee3<\/p>\n\n\n\n
B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 h\u1ebft s\u1ee9c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 m\u1ed9t doanh nghi\u1ec7p n\u00e0o, kh\u00f4ng nh\u1eefng ph\u1ea3n \u00e1nh v\u1eeba kh\u00e1i qu\u00e1t v\u1eeba chi ti\u1ebft t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 minh ch\u1ee9ng thuy\u1ebft ph\u1ee5c cho m\u1ed9t d\u1ef1 \u00e1n vay v\u1ed1n khi doanh nghi\u1ec7p tr\u00ecnh l\u00ean ng\u00e2n h\u00e0ng, v\u00e0 \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 c\u00e1c \u0111\u1ed1i t\u00e1c xem x\u00e9t khi mu\u1ed1n h\u1ee3p t\u00e1c v\u1edbi doanh nghi\u1ec7p.<\/p>\n\n\n\n
Trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ch\u00fang ta c\u1ea7n t\u1eadp trung v\u00e0o 4 lo\u1ea1i t\u00e0i kho\u1ea3n sau:<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i thu:<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i thu l\u00e0 s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng n\u1ee3 doanh nghi\u1ec7p do mua ch\u1ecbu h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. N\u1ebfu c\u00f4ng ty b\u1ea1n b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng thu ti\u1ec1n ngay l\u1eadp t\u1ee9c th\u00ec b\u1ea1n s\u1ebd c\u00f3 c\u00e1c \u201c kho\u1ea3n ph\u1ea3i thu\u201d hay c\u00f2n g\u1ecdi l\u00e0 \u201c C\u00f4ng n\u1ee3\u201d. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 r\u1ea5t \u0111au \u0111\u1ea7u v\u1edbi nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u00e0 b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u00e0 theo d\u00f5i th\u01b0\u1eddng xuy\u00ean c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u00e0y.<\/p>\n\n\n\n
C\u00f3 th\u1ec3 n\u00f3i h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty \u0111\u1ec1u ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea3i thu nh\u01b0ng v\u1edbi m\u1ee9c \u0111\u1ed9 kh\u00e1c nhau, t\u1eeb m\u1ee9c kh\u00f4ng \u0111\u00e1ng k\u1ec3 cho \u0111\u1ebfn m\u1ee9c kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t n\u1ed5i. Ki\u1ec3m so\u00e1t kho\u1ea3n ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh \u0111\u1ed5i gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 r\u1ee7i ro. N\u1ebfu kh\u00f4ng b\u00e1n ch\u1ecbu h\u00e0ng h\u00f3a th\u00ec s\u1ebd m\u1ea5t \u0111i c\u01a1 h\u1ed9i b\u00e1n h\u00e0ng, do \u0111\u00f3 m\u1ea5t \u0111i l\u1ee3i nhu\u1eadn. N\u1ebfu b\u00e1n ch\u1ecbu h\u00e0ng h\u00f3a qu\u00e1 nhi\u1ec1u th\u00ec chi ph\u00ed cho kho\u1ea3n ph\u1ea3i thu t\u0103ng, c\u00f3 nguy c\u01a1 ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i, do \u0111\u00f3 r\u1ee7i ro kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3 c\u0169ng gia t\u0103ng. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n c\u00f3 ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u hay \u00edt ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 t\u00ecnh h\u00ecnh n\u1ec1n kinh t\u1ebf, gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, v\u00e0 ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu c\u1ee7a doanh nghi\u1ec7p. Trong c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y, ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng m\u1ea1nh nh\u1ea5t \u0111\u1ebfn kho\u1ea3n ph\u1ea3i thu. B\u1ea1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 b\u00e1n ch\u1ecbu \u0111\u1ec3 ki\u1ec3m so\u00e1t kho\u1ea3n ph\u1ea3i thu sao cho ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 \u0111\u00e1nh \u0111\u1ed5i gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 r\u1ee7i ro. H\u1ea1 th\u1ea5p ti\u00eau chu\u1ea9n b\u00e1n ch\u1ecbu c\u00f3 th\u1ec3 k\u00edch th\u00edch \u0111\u01b0\u1ee3c nhu c\u1ea7u d\u1eabn t\u1edbi gia t\u0103ng doanh thu v\u00e0 l\u1ee3i nhu\u1eadn, nh\u01b0ng v\u00ec b\u00e1n ch\u1ecbu s\u1ebd l\u00e0m ph\u00e1t sinh kho\u1ea3n ph\u1ea3i thu, v\u00e0 do bao gi\u1edd c\u0169ng c\u00f3 chi ph\u00ed \u0111i k\u00e8m theo kho\u1ea3n ph\u1ea3i thu n\u00ean c\u1ea7n xem x\u00e9t c\u1ea9n th\u1eadn s\u1ef1 \u0111\u00e1nh \u0111\u1ed5i.<\/p>\n\n\n\n
H\u00e0ng t\u1ed3n kho:<\/p>\n\n\n\n
H\u00e0ng t\u1ed3n kho bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m ( s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh) v\u00e0 th\u00e0nh ph\u1ea9m ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1n. V\u00ed d\u1ee5: Qu\u1ea7n \u00e1o , G\u1ea1ch ng\u00f3i, Tivi, T\u1ee7 l\u1ea1nh \u0111\u00e3 s\u1ea3n xu\u1ea5t ho\u00e0n thi\u1ec7n nh\u01b0ng ch\u01b0a b\u00e1n\u2026.Nh\u1eefng s\u1ea3n ph\u1ea9m c\u1ea5t trong kho \u0111\u1ec3 b\u00e1n gi\u1ed1ng nh\u01b0 ti\u1ec1n \u0111\u1ec3 tr\u00ean gi\u00e1 s\u00e1ch v\u1eady cho n\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i th\u1eadt s\u00e1t sao, nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n l\u1ebb.<\/p>\n\n\n\n
C\u1ea7n ph\u1ea3i duy tr\u00ec h\u1ed3 s\u01a1 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 ph\u00f2ng ng\u1eeba m\u1ea5t c\u1eafp v\u00e0 \u0111\u1ec3 l\u1eabn h\u00e0ng h\u00f3a. Gi\u1eef s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho c\u1ea5t gi\u1eef \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u \u0111\u1ed3ng th\u1eddi theo d\u00f5i c\u00e1c xu h\u01b0\u1edbng kinh doanh. Ng\u00e0y mua, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 mua, ng\u00e0y b\u00e1n v\u00e0 gi\u00e1 b\u00e1n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin li\u00ean quan c\u1ea7n c\u00f3 trong h\u1ed3 s\u01a1 h\u00e0ng t\u1ed3n kho<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/p>\n\n\n\n
T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 theo d\u00f5i s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p n\u1ee3 c\u00e1c nh\u00e0 cung c\u1ea5p ho\u1eb7c c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n, n\u01b0\u1edbc, thu\u1ebf ch\u01b0a tr\u1ea3\u2026<\/p>\n\n\n\n
V\u00ed d\u1ee5: Doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh nh\u01b0ng trong \u0111i\u1ec1u kho\u1ea3n sau 30 \u2013 90 ng\u00e0y m\u1edbi ph\u1ea3i thanh to\u00e1n th\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3. Ch\u00fa \u00fd, B\u1ea1n ch\u1ec9 c\u1ea7n \u0111\u1ea3m b\u1ea3o thanh to\u00e1n tr\u01b0\u1edbc 90 ng\u00e0y kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u1ea3 s\u1edbm k\u1ec3 c\u1ea3 khi c\u00f3 ti\u1ec1n s\u1eb5n trong k\u00e9t \u0111\u1ec3 duy tr\u00ec l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t trong tay. Trong giai \u0111o\u1ea1n c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp \u0111i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng, n\u00ean n\u1ebfu c\u00f3 th\u1ec3 b\u1ea1n c\u1ea7n ph\u1ea3i th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p \u0111\u1ec3 gia h\u1ea1n th\u1eddi gian thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 cho m\u00ecnh c\u00e0ng d\u00e0i c\u00e0ng t\u1ed1t.<\/p>\n\n\n\n
N\u1ee3 d\u00e0i h\u1ea1n:<\/p>\n\n\n\n
N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 tr\u00ean 1 n\u0103m. V\u00ed d\u1ee5: N\u1ee3 ng\u00e2n h\u00e0ng l\u00e0 m\u00f3n n\u1ee3 d\u00e0i h\u1ea1n c\u00f4ng ty m\u00e0 b\u1ea1n n\u00ean quan t\u00e2m. N\u1ee3 ng\u00e2n h\u00e0ng kh\u00f4ng h\u1eb3n l\u00e0 m\u1ed9t \u0111i\u1ec1u x\u1ea5u. N\u00f3 s\u1ebd gi\u00fap b\u1ea1n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh nhanh ch\u00f3ng. Tuy nhi\u00ean n\u00f3 c\u0169ng \u1ea9n ch\u1ee9a r\u1ee7i ro khi c\u00e1c kho\u1ea3n n\u1ee3 v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a b\u1ea1n. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 vay n\u1ee3 ng\u00e2n h\u00e0ng h\u1ee3p l\u00fd, s\u1ed1 ti\u1ec1n l\u00e3i tr\u1ea3 ng\u00e2n h\u00e0ng h\u00e0ng th\u00e1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u1ed5ng n\u1ee3 ng\u00e2n h\u00e0ng < 3 l\u1ea7n l\u1ee3i nhu\u1eadn r\u00f2ng h\u00e0ng n\u0103m c\u00f4ng ty.<\/p>\n\n\n\n
3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/p>\n\n\n\n
B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ghi l\u1ea1i d\u00f2ng ti\u1ec1n ch\u1ea3y v\u00e0o v\u00e0 ch\u1ea3y ra c\u1ee7a doanh nghi\u1ec7p. N\u00f3 cho bi\u1ebft c\u00f4ng ty th\u1eadt s\u1ef1 ki\u1ebfm \u0111\u01b0\u1ee3c bao nhi\u00eau ti\u1ec1n v\u00e0 d\u00f9ng h\u1ebft bao nhi\u00eau ti\u1ec1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n
Trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh thu v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ghi l\u1ea1i ngay khi b\u00e1n h\u00e0ng m\u1eb7c d\u00f9 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, thu\u1ebf thu nh\u1eadp v\u00e0 kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi l\u1ea1i d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed d\u00f9 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ngay l\u1eadp t\u1ee9c. N\u00ean \u0111\u1ec3 bi\u1ebft ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p, b\u1ea1n c\u1ea7n \u0111\u1ecdc b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n\n\n\n
D\u00f9 c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1ed1t nh\u01b0ng n\u1ebfu s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng n\u1ee3 nhi\u1ec1u hay c\u00f4ng ty ph\u1ea3i b\u1ecf ra kho\u1ea3n ti\u1ec1n l\u1edbn \u0111\u1ec3 b\u1ea3o tr\u00ec m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec v\u1eabn th\u1eadt s\u1ef1 nguy hi\u1ec3m. C\u00f3 ti\u1ec1n l\u00e0 m\u1edbi l\u00e0 vua. N\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u1ec1n, c\u00f4ng ty kh\u00f4ng th\u1ec3 trang tr\u1ea3i chi ph\u00ed h\u00e0ng th\u00e1ng v\u00e0 bu\u1ed9c ph\u1ea3i ph\u00e1 s\u1ea3n.<\/p>\n\n\n\n
V\u00ed d\u1ee5:<\/p>\n\n\n\n
B\u1ea3ng B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 – C\u00f4ng Ty TNHH Khoi Nguyen<\/p>\n\n\n\n
L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1eea HO\u1ea0T \u0110\u1ed8NG KINH DOANH (t\u00ednh theo tri\u1ec7u \u0111\u1ed3ng)<\/p>\n\n\n\n
L\u1ee3i nhu\u1eadn r\u00f2ng sau thu\u1ebf: 890<\/p>\n\n\n\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: + 320<\/p>\n\n\n\n
Thay \u0111\u1ed5i trong T\u00e0i s\u1ea3n v\u00e0 N\u1ee3<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i thu: – 20<\/p>\n\n\n\n
H\u00e0ng t\u1ed3n kho: + 60<\/p>\n\n\n\n
Kho\u1ea3n ph\u1ea3i tr\u1ea3: +100<\/p>\n\n\n\n
Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh: +80<\/p>\n\n\n\n
L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1eeb Ho\u1ea1t \u0110\u1ed9ng Kinh Doanh: 1.430<\/p>\n\n\n\n
Trong v\u00ed d\u1ee5 tr\u00ean, m\u1eb7c d\u00f9 thu nh\u1eadp r\u00f2ng sau thu\u1ebf ch\u1ec9 c\u00f3 890 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng c\u00f4ng ty l\u1ea1i c\u00f3 t\u1edbi 1 t\u1ef7 430 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n m\u1eb7t. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u00fang ta th\u1ea5y s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c cao h\u01a1n so v\u1edbi l\u1ee3i nhu\u1eadn ki\u1ebfm \u0111\u01b0\u1ee3c?\u0110i\u1ec1u n\u00e0y l\u00e0 do nh\u1eefng kho\u1ea3n nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng c\u00f4ng ty kh\u00f4ng th\u1eadt s\u1ef1 ph\u1ea3i chi ti\u1ec1n. Do v\u1eady b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 bi\u1ebft s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c s\u1ef1 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\t\t","protected":false},"excerpt":{"rendered":"
\t\t\t\tki\u1ebfn th\u1ee9c ph\u00e2n t\u00edch \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\t\t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[14,15,30],"class_list":["post-805","post","type-post","status-publish","format-standard","hentry","category-phan-tich-co-ban","tag-bao-cao-tai-chinh","tag-chung-khoan","tag-phan-tich-co-ban"],"_links":{"self":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/comments?post=805"}],"version-history":[{"count":0,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/805\/revisions"}],"wp:attachment":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/media?parent=805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/categories?post=805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/tags?post=805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}