{"id":2081,"date":"2025-01-10T04:46:36","date_gmt":"2025-01-10T04:46:36","guid":{"rendered":"https:\/\/economy.theblock101.com\/?p=2081"},"modified":"2025-01-10T04:46:36","modified_gmt":"2025-01-10T04:46:36","slug":"dong-tien-thuan-la-gi-huong-dan-cach-tinh-dong-tien-thuan-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/economy.theblock101.com\/?p=2081","title":{"rendered":"D\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n trong doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n (Net cash flow) l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh kho\u1ea3n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty.&nbsp;<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 d\u00f2ng ti\u1ec1n thu\u1ea7n, c\u00e1ch t\u00ednh to\u00e1n n\u00f3, c\u0169ng nh\u01b0 vai tr\u00f2 c\u1ee7a n\u00f3 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. D\u00f2ng ti\u1ec1n l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"580\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-1024x580.png\" alt=\"D\u00f2ng ti\u1ec1n\" class=\"wp-image-2083\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-1024x580.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-300x170.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-768x435.png 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-1536x871.png 1536w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4-2048x1161.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>D\u00f2ng ti\u1ec1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>D\u00f2ng ti\u1ec1n (cash flow)<\/strong> l\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a ti\u1ec1n, bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0o (thu) v\u00e0 ti\u1ec1n ra (chi) c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. D\u00f2ng ti\u1ec1n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 then ch\u1ed1t trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, b\u1edfi v\u00ec n\u00f3 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng c\u1ee7a c\u00f4ng ty trong vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3, \u0111\u1ea7u t\u01b0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00e0 \u0111\u1ea3m b\u1ea3o thanh kho\u1ea3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. D\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"580\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-1024x580.png\" alt=\"\" class=\"wp-image-2085\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-1024x580.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-300x170.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-768x435.png 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-1536x871.png 1536w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-5-2048x1161.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>D\u00f2ng ti\u1ec1n thu\u1ea7n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>D\u00f2ng ti\u1ec1n thu\u1ea7n<\/strong> l\u00e0 s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf m\u00e0 m\u1ed9t doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi tr\u1ea3 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Kh\u00e1c v\u1edbi l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eadp trung v\u00e0o d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, t\u1ee9c l\u00e0 ti\u1ec1n m\u1eb7t th\u1ef1c s\u1ef1 v\u00e0o v\u00e0 ra kh\u1ecfi doanh nghi\u1ec7p. N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, d\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 \u201cti\u1ec1n m\u1eb7t r\u00f2ng\u201d m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra ho\u1eb7c ti\u00eau d\u00f9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1 Th\u00e0nh ph\u1ea7n c\u1ee7a d\u00f2ng ti\u1ec1n thu\u1ea7n<\/strong><\/h3>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n bao g\u1ed3m ba th\u00e0nh ph\u1ea7n ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>: \u0110\u00e2y l\u00e0 ngu\u1ed3n thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>: Bao g\u1ed3m c\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea7u t\u01b0 v\u1ed1n, c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n chi cho vi\u1ec7c mua s\u1eafm t\u00e0i s\u1ea3n.<\/li>\n\n\n\n<li><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>: Li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh <a href=\"https:\/\/theblock101.com\/giai-ma-cac-thuat-ngu-co-ban\" title=\"\">c\u1ed5 phi\u1ebfu<\/a>, vay n\u1ee3 v\u00e0 tr\u1ea3 n\u1ee3, c\u00f9ng c\u00e1c kho\u1ea3n chi tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. T\u1ea1i sao d\u00f2ng ti\u1ec1n thu\u1ea7n quan tr\u1ecdng?<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"580\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7-1024x580.png\" alt=\"T\u1ea1i sao d\u00f2ng ti\u1ec1n thu\u1ea7n quan tr\u1ecdng?\" class=\"wp-image-2087\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7-1024x580.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7-300x170.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7-768x435.png 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7-1536x870.png 1536w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-7.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>T\u1ea1i sao d\u00f2ng ti\u1ec1n thu\u1ea7n quan tr\u1ecdng?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00ec nh\u1eefng l\u00fd do sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n<\/strong>: D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng \u0111\u1ec3 tr\u1ea3 n\u1ee3, tr\u1ea3 l\u01b0\u01a1ng, \u0111\u1ea7u t\u01b0, v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh<\/strong>: D\u00f2ng ti\u1ec1n thu\u1ea7n ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf h\u01a1n so v\u1edbi l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, v\u00ec n\u00f3 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh<\/strong>: D\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 d\u1ef1 b\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u01b0\u01a1ng lai v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh.<\/li>\n\n\n\n<li><strong>Thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong>: C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn d\u00f2ng ti\u1ec1n thu\u1ea7n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1ee3i v\u00e0 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. C\u00e1ch t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n trong doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"461\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-3.png\" alt=\"C\u00e1ch t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n\" class=\"wp-image-2082\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-3.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-3-300x135.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-3-768x346.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ba lo\u1ea1i d\u00f2ng ti\u1ec1n ch\u00ednh \u0111\u00e3 n\u00eau tr\u00ean. \u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n thu\u1ea7n, ta c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/h3>\n\n\n\n<p>Ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li>Ti\u1ec1n thu t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Ti\u1ec1n b\u00e1n ch\u1ee9ng kho\u00e1n v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i.<\/li>\n\n\n\n<li>Ti\u1ec1n b\u1ea3n quy\u1ec1n, ph\u00ed, hoa h\u1ed3ng.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n tr\u1ea3 cho nh\u00e0 cung \u1ee9ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Ti\u1ec1n tr\u1ea3 l\u01b0\u01a1ng, thanh to\u00e1n th\u00f9 lao cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li>Ti\u1ec1n tr\u1ea3 l\u00e3i vay.<\/li>\n\n\n\n<li>Ti\u1ec1n n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/p>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh = T\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i v\u00e0o &#8211; T\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i ra<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.2 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/h3>\n\n\n\n<p>Ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n\n\n\n<li>Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 c\u1ee7a nh\u1eefng t\u1ed5 ch\u1ee9c kh\u00e1c.<\/li>\n\n\n\n<li>Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/li>\n\n\n\n<li>Ti\u1ec1n thu t\u1eeb l\u00e3i vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n\n\n\n<li>Ti\u1ec1n chi cho vay v\u00e0 mua c\u00e1c ch\u1ee9ng kho\u00e1n n\u1ee3 c\u1ee7a nh\u1eefng t\u1ed5 ch\u1ee9c kh\u00e1c.<\/li>\n\n\n\n<li>Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0:<\/p>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 = t\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i v\u00e0o &#8211; t\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i ra<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.3 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\n<p>Ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n\n\n\n<li>Ti\u1ec1n vay nh\u1eadn \u0111\u01b0\u1ee3c (t\u1eeb vay n\u1ee3 ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n n\u1ee3).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>D\u00f2ng ti\u1ec1n \u0111i ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu.<\/li>\n\n\n\n<li>Ti\u1ec1n chi tr\u1ea3 n\u1ee3 vay (g\u1ed1c vay).<\/li>\n\n\n\n<li>Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>Tr\u1ea3 c\u1ed5 t\u1ee9c, chia l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/p>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh = T\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i v\u00e0o &#8211; T\u1ed5ng d\u00f2ng ti\u1ec1n \u0111i ra<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.4 T\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1ed5ng<\/strong><\/h3>\n\n\n\n<p>Cu\u1ed1i c\u00f9ng, d\u00f2ng ti\u1ec1n thu\u1ea7n chung c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ee7a ba lo\u1ea1i d\u00f2ng ti\u1ec1n:<\/p>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n chung = D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 + D\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. S\u1ef1 kh\u00e1c nhau gi\u1eefa d\u00f2ng ti\u1ec1n thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn<\/strong><\/h2>\n\n\n\n<p>M\u1eb7c d\u00f9 d\u00f2ng ti\u1ec1n thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ch\u00fang c\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f2ng ti\u1ec1n thu\u1ea7n<\/strong>: L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 d\u00f2ng ti\u1ec1n ra, ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf ti\u1ec1n m\u1eb7t trong doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>L\u1ee3i nhu\u1eadn<\/strong>: L\u00e0 doanh thu tr\u1eeb chi ph\u00ed, c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ea3i ti\u1ec1n m\u1eb7t nh\u01b0 kh\u1ea5u hao.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5 minh h\u1ecda: B\u1ea1n m\u1edf m\u1ed9t c\u1eeda h\u00e0ng v\u00e0 c\u00f3 200 tri\u1ec7u ti\u1ec1n v\u1ed1n. Th\u00e1ng \u0111\u1ea7u ti\u00ean, b\u1ea1n thu \u0111\u01b0\u1ee3c 20 tri\u1ec7u ti\u1ec1n b\u00e1n h\u00e0ng. M\u1ed9t ng\u01b0\u1eddi b\u1ea1n th\u1ea5y b\u1ea1n kinh doanh t\u1ed1t n\u00ean \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00eam cho b\u1ea1n 100 tri\u1ec7u n\u1eefa. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, d\u00f2ng ti\u1ec1n v\u00e0o = 100 + 20 = 120 tri\u1ec7u, trong khi l\u1ee3i nhu\u1eadn ch\u1ec9 l\u00e0 20 tri\u1ec7u.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. <strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>D\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c theo d\u00f5i, ph\u00e2n t\u00edch v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n thu\u1ea7n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch hi\u1ec3u r\u00f5 v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p><strong>\u0110\u1ecdc th\u00eam:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/theblock101.com\/hop-dong-quyen-chon-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn (Options Trading) l\u00e0 g\u00ec?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/smart-contract\" target=\"_blank\" rel=\"noreferrer noopener\">Smart Contract l\u00e0 g\u00ec? \u1ee8ng d\u1ee5ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u00f4ng minh trong Blockchain<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/prasaga-phat-trien-giao-thuc-hop-dong-thong-minh-the-he-moi\" target=\"_blank\" rel=\"noreferrer noopener\">Prasaga ph\u00e1t tri\u1ec3n giao th\u1ee9c h\u1ee3p \u0111\u1ed3ng th\u00f4ng minh th\u1ebf h\u1ec7 m\u1edbi<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f2ng ti\u1ec1n thu\u1ea7n (Net cash flow) l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh kho\u1ea3n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty.&nbsp; B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 d\u00f2ng ti\u1ec1n thu\u1ea7n, c\u00e1ch t\u00ednh to\u00e1n n\u00f3, c\u0169ng&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2083,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kinh-te-the-gioi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-4.png","_links":{"self":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2081"}],"version-history":[{"count":3,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2081\/revisions"}],"predecessor-version":[{"id":2089,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2081\/revisions\/2089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/media\/2083"}],"wp:attachment":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}