{"id":145041,"date":"2024-07-24T16:40:30","date_gmt":"2024-07-24T09:40:30","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=145041"},"modified":"2024-07-26T15:34:09","modified_gmt":"2024-07-26T08:34:09","slug":"von-hoa","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/145041\/von-hoa\/","title":{"rendered":"V\u1ed1n h\u00f3a l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 v\u1ed1n h\u00f3a trong t\u00e0i ch\u00ednh"},"content":{"rendered":"<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p. Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 v\u1ed1n h\u00f3a, t\u1eeb c\u00e1ch t\u00ednh to\u00e1n \u0111\u1ebfn \u00fd ngh\u0129a c\u1ee7a v\u1ed1n h\u00f3a trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n<h2><strong>1. V\u1ed1n h\u00f3a l\u00e0 g\u00ec?<\/strong><\/h2>\n<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong \u0111\u00f3 m\u1ed9t chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u hao d\u1ea7n trong su\u1ed1t th\u1eddi gian h\u1eefu d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3, thay v\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 m\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e1t sinh. V\u1ed1n h\u00f3a ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ti\u1ec1n m\u1eb7t l\u00e0 t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n thay v\u00ec ghi nh\u1eadn l\u00e0 chi ph\u00ed tr\u00ean <a href=\"https:\/\/amis.misa.vn\/22994\/bao-cao-ket-qua-hoat-dong-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/a><\/p>\n<p>V\u1ed1n h\u00f3a c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ea5u tr\u00fac v\u1ed1n c\u1ee7a m\u1ed9t c\u00f4ng ty, bao g\u1ed3m chi ph\u00ed v\u1ed1n d\u01b0\u1edbi d\u1ea1ng c\u1ed5 phi\u1ebfu, n\u1ee3 d\u00e0i h\u1ea1n v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u1ee7a c\u00f4ng ty.<\/p>\n<h2><strong>2. C\u00e1c lo\u1ea1i v\u1ed1n h\u00f3a<\/strong><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145053 size-full\" src=\"\/wp-content\/uploads\/2024\/07\/von-hoa-1.jpg\" alt=\"von-hoa\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2024\/07\/von-hoa-1.jpg 740w, \/wp-content\/uploads\/2024\/07\/von-hoa-1-500x338.jpg 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<h3 style=\"text-align: justify;\">V\u1ed1n h\u00f3a trong k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Trong k\u1ebf to\u00e1n, &#8220;v\u1ed1n h\u00f3a&#8221; l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngay trong k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. Qu\u00e1 tr\u00ecnh n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a n\u00f3 th\u00f4ng qua kh\u1ea5u hao, ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u01b0\u01a1ng \u1ee9ng, n\u01a1i m\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f9ng k\u1ef3 v\u1edbi doanh thu m\u00e0 chi ph\u00ed \u0111\u00f3 gi\u00fap t\u1ea1o ra.<\/p>\n<p style=\"text-align: justify;\">Khi m\u1ed9t c\u00f4ng ty mua s\u1eafm t\u00e0i s\u1ea3n l\u1edbn nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ho\u1eb7c t\u00f2a nh\u00e0, chi ph\u00ed mua s\u1eafm n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u00f3a v\u1ed1n h\u00f3a ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch tr\u1eeb ho\u00e0n to\u00e0n ngay l\u1eadp t\u1ee9c. Chi ph\u00ed c\u1ee7a <a href=\"https:\/\/amis.misa.vn\/29741\/tai-san-co-dinh-la-gi\/\" target=\"_blank\" rel=\"noopener\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a> \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n qua m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u1ea5u hao. Qu\u00e1 tr\u00ecnh n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb cho thu\u00ea, v\u1ed1n h\u00f3a bao g\u1ed3m vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng sang thu\u00ea v\u1ed1n b\u1eb1ng c\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n \u0111i thu\u00ea nh\u01b0 l\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 mua c\u1ee7a c\u00f4ng ty. Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd ho\u1eb7c gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n thu\u00ea, t\u00f9y thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb n\u00e0o th\u1ea5p h\u01a1n, v\u00e0 n\u1ee3 g\u1ed1c t\u1eeb h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">V\u1ed1n h\u00f3a trong th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p style=\"text-align: justify;\">Trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng l\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh c\u1ee7a m\u1ed9t c\u00f4ng ty. V\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng cung c\u1ea5p m\u1ed9t \u01b0\u1edbc l\u01b0\u1ee3ng v\u1ec1 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng ty m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng tr\u1ea3 \u0111\u1ec3 s\u1edf h\u1eefu m\u1ed9t ph\u1ea7n c\u1ee7a c\u00f4ng ty \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c c\u00f4ng ty tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng d\u1ef1a v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh c\u1ee7a ch\u00fang. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n lo\u1ea1i th\u00f4ng d\u1ee5ng, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e2n t\u00edch vi\u00ean hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u00edch th\u01b0\u1edbc v\u00e0 t\u1ea7m \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed9t c\u00f4ng ty trong th\u1ecb tr\u01b0\u1eddng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u00e2n lo\u1ea1i ch\u00ednh:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Large-Cap (V\u1ed1n h\u00f3a l\u1edbn): C\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng th\u01b0\u1eddng xuy\u00ean tr\u00ean 10 t\u1ef7 USD. Nh\u1eefng c\u00f4ng ty n\u00e0y th\u01b0\u1eddng l\u00e0 nh\u1eefng doanh nghi\u1ec7p l\u1edbn, \u1ed5n \u0111\u1ecbnh, c\u00f3 uy t\u00edn v\u00e0 an to\u00e0n v\u1ec1 m\u1eb7t \u0111\u1ea7u t\u01b0. Ch\u00fang th\u01b0\u1eddng l\u00e0 nh\u1eefng nh\u00e0 l\u00e3nh \u0111\u1ea1o trong ng\u00e0nh c\u1ee7a m\u00ecnh v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ch\u1ecbu \u0111\u1ef1ng c\u00e1c bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf t\u1ed1t h\u01a1n c\u00e1c c\u00f4ng ty nh\u1ecf h\u01a1n.<\/li>\n<li style=\"text-align: justify;\">Mid-Cap (V\u1ed1n h\u00f3a trung b\u00ecnh): C\u00e1c c\u00f4ng ty v\u1edbi v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng t\u1eeb kho\u1ea3ng 2 t\u1ef7 USD \u0111\u1ebfn 10 t\u1ef7 USD. C\u00e1c c\u00f4ng ty n\u00e0y cung c\u1ea5p m\u1ed9t s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng v\u00e0 r\u1ee7i ro so v\u1edbi c\u00e1c c\u00f4ng ty large-cap v\u00e0 small-cap. Ch\u00fang c\u00f3 ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng cao h\u01a1n c\u00e1c c\u00f4ng ty large-cap nh\u01b0ng v\u1eabn duy tr\u00ec m\u1ed9t m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh nh\u1ea5t \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify;\">Small-Cap (V\u1ed1n h\u00f3a nh\u1ecf): C\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng th\u01b0\u1eddng d\u01b0\u1edbi 2 t\u1ef7 USD. Nh\u1eefng c\u00f4ng ty n\u00e0y th\u01b0\u1eddng c\u00f3 ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng cao nh\u01b0ng c\u0169ng \u0111i k\u00e8m v\u1edbi r\u1ee7i ro cao. C\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u00f4ng ty small-cap c\u00f3 th\u1ec3 c\u00f3 bi\u00ean \u0111\u1ed9 dao \u0111\u1ed9ng gi\u00e1 l\u1edbn v\u00e0 t\u00ednh thanh kho\u1ea3n th\u1ea5p h\u01a1n so v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn h\u01a1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145055 size-full\" src=\"\/wp-content\/uploads\/2024\/07\/von-hoa-2.jpg\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2024\/07\/von-hoa-2.jpg 740w, \/wp-content\/uploads\/2024\/07\/von-hoa-2-500x338.jpg 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<h3>C\u00e1ch t\u00ednh v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p>V\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>V\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng = Gi\u00e1 c\u1ed5 phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i x s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00ed d\u1ee5:<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty Techsan Ltd \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, c\u00f3 100 tri\u1ec7u c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh, v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i c\u1ee7a m\u1ed7i c\u1ed5 phi\u1ebfu l\u00e0 20 \u0111\u00f4 la.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 t\u00ednh v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty Techsan Ltd , ch\u00fang ta s\u1ebd nh\u00e2n t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 hi\u1ec7n t\u1ea1i m\u1ed7i c\u1ed5 phi\u1ebfu.<\/p>\n<p style=\"text-align: center;\">V\u1ed1n h\u00f3a = 100 tri\u1ec7u c\u1ed5 phi\u1ebfu * 20 \u0111\u00f4 la\/m\u1ed7i c\u1ed5 phi\u1ebfu =\u00a0 2 t\u1ef7 \u0111\u00f4 la<\/p>\n<p style=\"text-align: justify;\">V\u1eady v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty Techsan Ltd l\u00e0 <strong>2 t\u1ef7 \u0111\u00f4 la<\/strong>. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu b\u1ea1n mu\u1ed1n mua t\u1ea5t c\u1ea3 c\u1ed5 phi\u1ebfu c\u00f3 s\u1eb5n c\u1ee7a c\u00f4ng ty Techsan Ltd v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i, b\u1ea1n s\u1ebd ph\u1ea3i chi 2 t\u1ef7 \u0111\u00f4 la. V\u1ec1 m\u1eb7t th\u1ef1c t\u1ebf, \u0111i\u1ec1u n\u00e0y cho ch\u00fang ta c\u00e1ch \u0111\u1ec3 so s\u00e1nh k\u00edch th\u01b0\u1edbc v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c nhau. Tuy nhi\u00ean, \u0111i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 thay \u0111\u1ed5i khi gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a n\u00f3 thay \u0111\u1ed5i:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ebfu gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty Techsan Ltd t\u0103ng l\u00ean 30 \u0111\u00f4 la, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a n\u00f3 s\u1ebd t\u0103ng l\u00ean 3 t\u1ef7 \u0111\u00f4 la (100 tri\u1ec7u c\u1ed5 phi\u1ebfu * 30 \u0111\u00f4 la\/m\u1ed7i c\u1ed5 phi\u1ebfu), ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u0103ng th\u00eam m\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111\u1eb7t v\u00e0o c\u00f4ng ty.<\/li>\n<li style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty Techsan Ltd gi\u1ea3m xu\u1ed1ng c\u00f2n 10 \u0111\u00f4 la, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a n\u00f3 s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 1 t\u1ef7 \u0111\u00f4 la.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng ch\u1ec9 l\u00e0 m\u1ed9t ti\u00eau ch\u00ed m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00f4ng ty. N\u00f3 kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n ho\u1eb7c tri\u1ec3n v\u1ecdng t\u01b0\u01a1ng lai c\u1ee7a c\u00f4ng ty, v\u00e0 \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 c\u1ea7n xem x\u00e9t n\u00f3 c\u00f9ng v\u1edbi c\u00e1c ti\u00eau ch\u00ed v\u00e0 th\u00f4ng tin kh\u00e1c khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/p>\n<h2><strong>3. T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a<\/strong><\/h2>\n<h3>T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a, hay c\u00f2n g\u1ecdi l\u00e0 t\u1ef7 su\u1ea5t v\u1ed1n h\u00f3a, l\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng m\u1ed1i quan h\u1ec7 gi\u1eefa thu nh\u1eadp r\u00f2ng d\u1ef1 ki\u1ebfn trong m\u1ed9t n\u0103m t\u1eeb m\u1ed9t t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u01a1ng m\u1ea1i, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n mang l\u1ea1i d\u00f2ng thu nh\u1eadp \u1ed5n \u0111\u1ecbnh. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi nh\u1eefng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 d\u00f2ng ti\u1ec1n bi\u1ebfn \u0111\u1ed9ng, t\u1ef7 l\u1ec7 n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 hi\u1ec7u su\u1ea5t \u0111\u1ea7u t\u01b0. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t m\u00f4 h\u00ecnh d\u00f2ng ti\u1ec1n chi\u1ebft kh\u1ea5u c\u00f3 th\u1ec3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 h\u01a1n \u0111\u1ec3 \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<h3 style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a<\/h3>\n<p style=\"text-align: justify;\">C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a. Theo c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t, t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a c\u1ee7a m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng r\u00f2ng (NOI) c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i. C\u00f4ng th\u1ee9c to\u00e1n h\u1ecdc nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a = thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng r\u00f2ng \/ Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng r\u00f2ng l\u00e0 thu nh\u1eadp h\u00e0ng n\u0103m d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c sinh ra t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u00e3 tr\u1eeb \u0111i t\u1ea5t c\u1ea3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m c\u1ea3 chi ph\u00ed b\u1ea3o tr\u00ec th\u01b0\u1eddng xuy\u00ean v\u00e0 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n h\u00e0nh c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1ef7 gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a c\u0169ng c\u00f3 th\u1ec3 t\u00ednh d\u1ef1a tr\u00ean\u00a0 chi ph\u00ed v\u1ed1n ban \u0111\u1ea7u v\u1edbi gi\u00e1 mua c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tuy nhi\u00ean, c\u00e1ch n\u00e0y \u00edt \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng h\u01a1n v\u00ec n\u00f3 c\u00f3 th\u1ec3 cho k\u1ebft qu\u1ea3 kh\u00f4ng th\u1ef1c t\u1ebf v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169 mua v\u1edbi gi\u00e1 th\u1ea5p nhi\u1ec1u n\u0103m tr\u01b0\u1edbc, ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1eeba k\u1ebf do gi\u00e1 mua b\u1eb1ng 0.<\/p>\n<blockquote><p><span style=\"font-weight: 400;\">T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 <a href=\"https:\/\/amis.misa.vn\/31891\/loi-nhuan-rong\/\" target=\"_blank\" rel=\"noopener\">l\u1ee3i nhu\u1eadn r\u00f2ng\u00a0<\/a><\/span><\/p><\/blockquote>\n<h3>C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a<\/h3>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 thi\u1ebft y\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n. T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a c\u00e0ng cao th\u00ec l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng c\u00e0ng cao. Tuy nhi\u00ean, \u0111i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a cao kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ed1t. C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 v\u1ecb tr\u00ed, t\u00ecnh tr\u1ea1ng v\u00e0 xu h\u01b0\u1edbng th\u1ecb tr\u01b0\u1eddng, c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t.<\/p>\n<p style=\"text-align: justify;\">Theo quan \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ch\u00e0o b\u00e1n cho m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n. B\u1eb1ng c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u01b0\u01a1ng t\u1ef1 trong khu v\u1ef1c, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u00ednh c\u1ea7n c\u00e2n nh\u1eafc khi t\u00ecm hi\u1ec3u v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a kh\u00e1c nhau gi\u1eefa c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nhau, ho\u1eb7c thay \u0111\u1ed5i theo th\u1eddi gian \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n, cho th\u1ea5y c\u00e1c m\u1ee9c \u0111\u1ed9 r\u1ee7i ro kh\u00e1c nhau. T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a cao h\u01a1n cho th\u1ea5y thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng r\u00f2ng cao h\u01a1n ho\u1eb7c \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n, v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Kh\u00f4ng c\u00f3 m\u1ed9t kho\u1ea3ng c\u1ee5 th\u1ec3 n\u00e0o cho t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a t\u1ed1t hay x\u1ea5u, b\u1edfi n\u00f3 ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ed1i c\u1ea3nh c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 th\u1ecb tr\u01b0\u1eddng. V\u00ed d\u1ee5, hai b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1ed1ng h\u1ec7t nhau nh\u01b0ng n\u1eb1m \u1edf c\u00e1c v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd kh\u00e1c nhau s\u1ebd c\u00f3 nh\u1eefng t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a kh\u00e1c nhau do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a c\u00f3 m\u1ed1i quan h\u1ec7 ngh\u1ecbch \u0111\u1ea3o v\u1edbi gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n. N\u00f3i c\u00e1ch kh\u00e1c, khi t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a t\u0103ng, gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1ea3m. \u0110i\u1ec1u n\u00e0y l\u00e0 do t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a cao h\u01a1n c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1o ra thu nh\u1eadp th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3, khi\u1ebfn n\u00f3 tr\u1edf th\u00e0nh kho\u1ea3n \u0111\u1ea7u t\u01b0 r\u1ee7i ro h\u01a1n.<\/li>\n<li style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e0 m\u1ed9t s\u1ed1 li\u1ec7u quan tr\u1ecdng m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n c\u00e2n nh\u1eafc khi \u0111\u00e1nh gi\u00e1 c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 kh\u00e1c nhau . N\u00f3 c\u00f3 th\u1ec3 gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 so s\u00e1nh c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nhau v\u00e0 x\u00e1c \u0111\u1ecbnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0o c\u00f3 kh\u1ea3 n\u0103ng mang l\u1ea1i l\u1ee3i t\u1ee9c \u0111\u1ea7u t\u01b0 t\u1ed1t nh\u1ea5t. V\u00ed d\u1ee5, gi\u1ea3 s\u1eed b\u1ea1n \u0111ang c\u00e2n nh\u1eafc mua m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea v\u1edbi gi\u00e1 500.000 \u0111\u00f4 la. B\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0y t\u1ea1o ra 50.000 \u0111\u00f4 la thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng r\u00f2ng m\u1ed7i n\u0103m. \u0110\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a, b\u1ea1n s\u1ebd chia 50.000 \u0111\u00f4 la cho 500.000 \u0111\u00f4 la, k\u1ebft qu\u1ea3 l\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e0 10%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0y d\u1ef1 ki\u1ebfn \u200b\u200bs\u1ebd t\u1ea1o ra 10% l\u1ee3i nhu\u1eadn \u0111\u1ea7u t\u01b0 d\u1ef1a tr\u00ean thu nh\u1eadp hi\u1ec7n t\u1ea1i c\u1ee7a n\u00f3.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=von-hoa&amp;term=act_contentexe\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145051 size-full\" src=\"\/wp-content\/uploads\/2024\/07\/von-hoa.jpg\" alt=\"\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2024\/07\/von-hoa.jpg 1500w, \/wp-content\/uploads\/2024\/07\/von-hoa-500x62.jpg 500w, \/wp-content\/uploads\/2024\/07\/von-hoa-1024x126.jpg 1024w, \/wp-content\/uploads\/2024\/07\/von-hoa-768x95.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<h2><strong>4. \u00dd ngh\u0129a c\u1ee7a v\u1ed1n h\u00f3a<\/strong><\/h2>\n<h3>Ti\u1ec1m n\u0103ng \u0111\u1ea7u t\u01b0<\/h3>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng c\u00e2n nh\u1eafc \u0111\u1ebfn c\u00e1c c\u00f4ng ty v\u1edbi m\u1ee9c v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0 v\u00e0 m\u1ee9c \u0111\u1ed9 ch\u1ea5p nh\u1eadn r\u1ee7i ro c\u1ee7a h\u1ecd. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c c\u00f4ng ty l\u1edbn (large-cap) \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 b\u1ec1n v\u1eefng, trong khi c\u00e1c c\u00f4ng ty nh\u1ecf h\u01a1n (small-cap) c\u00f3 th\u1ec3 mang l\u1ea1i c\u01a1 h\u1ed9i t\u0103ng tr\u01b0\u1edfng cao h\u01a1n nh\u01b0ng c\u0169ng k\u00e8m theo r\u1ee7i ro l\u1edbn.<\/p>\n<h3 style=\"text-align: justify;\">Nh\u1eadn th\u1ee9c th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u0169ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1ch th\u1ee9c m\u1ed9t c\u00f4ng ty \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn trong m\u1eaft th\u1ecb tr\u01b0\u1eddng. M\u1ed9t v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng cao th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn s\u1ef1 th\u00e0nh c\u00f4ng, \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u1ea3 n\u0103ng thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n, thu h\u00fat nh\u00e2n t\u00e0i v\u00e0 x\u00e2y d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<h3 style=\"text-align: justify;\">So s\u00e1nh trong ng\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a cung c\u1ea5p c\u00f4ng c\u1ee5 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e2n t\u00edch \u0111\u1ec3 so s\u00e1nh c\u00e1c c\u00f4ng ty trong c\u00f9ng ng\u00e0nh. Vi\u1ec7c ph\u00e2n t\u00edch v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng m\u1ed9t l\u0129nh v\u1ef1c cho ph\u00e9p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy m\u00f4 t\u01b0\u01a1ng \u0111\u1ed1i, kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 th\u1ecb ph\u1ea7n c\u1ee7a h\u1ecd.<\/p>\n<h3 style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng huy \u0111\u1ed9ng v\u1ed1n, s\u00e1p nh\u1eadp v\u00e0 mua l\u1ea1i, c\u0169ng nh\u01b0 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n. C\u1ea5u tr\u00fac v\u1ed1n h\u00f3a c\u1ee7a doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 pha tr\u1ed9n gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh linh ho\u1ea1t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p style=\"text-align: justify;\">V\u1ed1n h\u00f3a l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong t\u00e0i ch\u00ednh, quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng c\u1ee7a m\u1ed9t c\u00f4ng ty. B\u1eb1ng c\u00e1ch hi\u1ec3u c\u00e1c lo\u1ea1i v\u1ed1n h\u00f3a kh\u00e1c nhau, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u00f3 th\u00f4ng tin, v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n bao gi\u1edd h\u1ebft nh\u1edd v\u00e0o c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7. M\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 n\u1ed5i b\u1eadt trong l\u0129nh v\u1ef1c n\u00e0y l\u00e0 <a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=von-hoa&amp;term=act_contentexe\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a>. Ph\u1ea7n m\u1ec1m n\u00e0y cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c quy tr\u00ecnh, qu\u1ea3n l\u00fd chi ti\u00eau v\u00e0 thu nh\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 c\u1eadp nh\u1eadt.<\/p>\n<p style=\"text-align: center;\"><strong>Nhanh tay \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t.<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"#\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_145041\" class=\"pvc_stats total_only  \" data-element-id=\"145041\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 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