{"id":30817,"date":"2021-11-25T16:43:30","date_gmt":"2021-11-25T09:43:30","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=30817"},"modified":"2022-12-12T10:31:34","modified_gmt":"2022-12-12T03:31:34","slug":"ros-la-gi-nhung-dieu-can-biet-ve-ros","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/","title":{"rendered":"ROS l\u00e0 g\u00ec, c\u00e1ch t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 ROS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u1ea3 n\u0103ng sinh l\u1eddi l\u00e0 m\u1ed9t n\u1ed9i dung ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m nh\u01b0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00ean cho vay,\u2026 v\u00ec n\u00f3 g\u1eafn li\u1ec1n v\u1edbi l\u1ee3i \u00edch c\u1ee7a h\u1ecd \u1edf hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai. B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 ROA, ROE th\u00ec ROS m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi. V\u1eady ROS l\u00e0 g\u00ec\u00a0? v\u00e0 ROS gi\u00fap c\u00e1c b\u00ean quan t\u00e2m c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn nh\u1eefng doanh nghi\u1ec7p c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o, b\u00e0i vi\u1ebft hy v\u1ecdng gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc l\u00e0m r\u00f5 \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u00f3.\u00a0<\/span><\/p>\n<figure id=\"attachment_30819\" aria-describedby=\"caption-attachment-30819\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-30819\" src=\"\/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS.jpg\" alt=\"\" width=\"1024\" height=\"768\" srcset=\"\/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS.jpg 1024w, \/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS-300x225.jpg 300w, \/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS-768x576.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-30819\" class=\"wp-caption-text\">H\u00ecnh 1\u00a0: T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu (ROS)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<\/i><\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/27532\/roa-la-gi\/\"><i><span style=\"color: #0000ff;\">ROA l\u00e0 g\u00ec ? H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh v\u00e0 v\u1eadn d\u1ee5ng ROA t\u1ea1i doanh nghi\u1ec7p<\/span><\/i><\/a><\/span><\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/25841\/roe-la-gi\/\" target=\"_blank\" rel=\"noopener\"><i>ROE l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u00fd ngh\u0129a c\u1ee7a ch\u1ec9 s\u1ed1 ROE<\/i><\/a><\/span><\/strong><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. ROS l\u00e0 g\u00ec ?<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">1.1. Kh\u00e1i ni\u1ec7m ROS l\u00e0 g\u00ec<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">ROS &#8211; <\/span><b>R<\/b><span style=\"font-weight: 400;\">eturn <\/span><b>O<\/b><span style=\"font-weight: 400;\">n <\/span><b>S<\/b><span style=\"font-weight: 400;\">ales: l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu hay c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh thu. N\u00f3 ph\u1ea3n \u00e1nh n\u1ebfu doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c 100 \u0111\u1ed3ng th\u00ec s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">ROS l\u00e0 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb doanh thu, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 ROS c\u00e0ng l\u1edbn, c\u00e0ng ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ed1t, kh\u1ea3 n\u0103ng sinh l\u1eddi cao.<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">1.2. C\u00f4ng th\u1ee9c t\u00ednh ROS<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ROS \u0111\u01b0\u1ee3c t\u00ednh \u1edf 1 k\u1ef3 nh\u1ea5t \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c<\/span><span style=\"font-weight: 400;\">:<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100%<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Trong \u0111\u00f3:<\/i><\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu ROS &gt; 0:\u00a0 l\u00e0 doanh nghi\u1ec7p \u0111ang kinh doanh c\u00f3 l\u00e3i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu ROS &lt; 0:\u00a0 l\u00e0 doanh nghi\u1ec7p \u0111ang kinh doanh b\u1ecb l\u1ed7 v\u00e0 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh g\u1ea5p chi\u1ebfn l\u01b0\u1ee3c kinh doanh<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">1.3. \u00dd ngh\u0129a c\u1ee7a ROS<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">ROS c\u00e0ng cao cho th\u1ea5y kh\u1ea3 n\u0103ng sinh l\u1ee3i t\u1eeb doanh thu c\u00e0ng cao. Gi\u1ea3 s\u1eed doanh nghi\u1ec7p trong n\u0103m c\u00f3 gi\u00e1 tr\u1ecb ROS l\u00e0 0.3 hay 30%, ngh\u0129a l\u00e0 c\u1ee9 1 \u0111\u1ed3ng doanh thu s\u1ebd t\u1ea1o ra 0,3 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf hay t\u1ed5ng chi ph\u00ed chi\u1ebfm 70% doanh thu thu\u1ea7n. Trong khi \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ROS trung b\u00ecnh c\u1ee7a ng\u00e0nh \u0111\u1ea1t 0,4 hay 40%, t\u1ee9c l\u00e0 t\u1ed5ng chi ph\u00ed c\u1ee7a n\u00f3 ch\u1ec9 chi\u1ebfm 60% doanh thu thu\u1ea7n, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p m\u00ecnh ch\u01b0a t\u1ed1t b\u1eb1ng nh\u1eefng c\u00f4ng ty kh\u00e1c c\u00f9ng ng\u00e0nh v\u00e0 \u0111i\u1ec1u n\u00e0y \u0111ang \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a ch\u00ednh doanh nghi\u1ec7p m\u00ecnh. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu gi\u00e1 tr\u1ecb ROS trung b\u00ecnh c\u1ee7a ng\u00e0nh ch\u1ec9 c\u00f3 0,2 hay 20%, c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh r\u1ea5t t\u1ed1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi doanh thu kh\u00f4ng \u0111\u1ed5i, n\u1ebfu doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed t\u1ed1t th\u00ec l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c s\u1ebd cao h\u01a1n v\u00e0 gi\u1ea3 tr\u1ecb ROS c\u0169ng \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng, ROS c\u00f3 th\u1ec3 mang gi\u00e1 tr\u1ecb \u00e2m nh\u01b0ng kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p kinh doanh kh\u00f4ng hi\u1ec7u qu\u1ea3 ,vi\u1ec7c doanh nghi\u1ec7p \u0111ang l\u1ed7 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u nguy\u00ean nh\u00e2n, c\u00f3 th\u1ec3 doanh nghi\u1ec7p ch\u1ea5p nh\u1eadn thua l\u1ed7 th\u1eddi gian ban \u0111\u1ea7u \u0111\u1ec3 th\u00e2u t\u00f3m th\u1ecb tr\u01b0\u1eddng ho\u1eb7c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\u2026 Do \u0111\u00f3, tr\u01b0\u1edbc khi \u0111\u01b0a ra k\u1ebft lu\u1eadn li\u1ec7u r\u1eb1ng doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ed1t hay kh\u00f4ng, c\u1ea7n ph\u1ea3i v\u1eadn d\u1ee5ng nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau, nhi\u1ec1u ch\u1ec9 s\u1ed1 kh\u00e1c nhau \u1edf c\u00e1c ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ec3 c\u00f3 th\u1ec3 bao qu\u00e1t \u0111\u01b0\u1ee3c t\u1ed5ng th\u1ec3 v\u1ec1 doanh nghi\u1ec7p v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn kh\u00e1ch quan nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><b><i> ROS ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng m\u1ed9t ng\u00e0nh v\u00e0 l\u00fd t\u01b0\u1edfng nh\u1ea5t l\u00e0 gi\u1eefa nh\u1eefng c\u00f4ng ty c\u00f3 m\u00f4 h\u00ecnh kinh doanh v\u00e0 s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng n\u0103m t\u01b0\u01a1ng t\u1ef1.<\/i><\/b><\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">1.4. V\u00ed d\u1ee5 minh ho\u1ea1<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh x\u00e1c \u0111\u1ecbnh ROS nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>N\u0103m 2017:<\/i><\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100%<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100%<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">85.827.681.439<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">199.138.533.480<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">43,01 %<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>N\u0103m 2018:<\/i><\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100%<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100%<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">86.785.469.235<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">152.089.066.925<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">57,06 %<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu c\u1ee7a doanh nghi\u1ec7p ph\u00e2n theo ng\u00e0nh kinh t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 2017 = 9,47%\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 2018 = 26,01%\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(Ngu\u1ed3n: C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng &#8211;\u00a0 <\/span><\/i><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/danang.gov.vn\/web\/chuyen-trang-thong-tin-kinh-te-xa-hoi\/nien-giam-thong-ke\/danh-sach\/chi-tiet?id=3527&amp;_c=94677500,94677518\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">https:\/\/danang.gov.vn\/web\/chuyen-trang-thong-tin-kinh-te-xa-hoi\/nien-giam-thong-ke\/danh-sach\/chi-tiet?id=3527&amp;_c=94677500,94677518<\/span><\/i><\/a><\/span><\/span><i><span style=\"font-weight: 400;\">)<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Nh\u1eadn x\u00e9t : <\/i><\/b><span style=\"font-weight: 400;\">H\u1ec7 s\u1ed1 ROS c\u1ee7a C\u00f4ng ty CP \u0110\u1ea7u T\u01b0 Ph\u00e1t Tri\u1ec3n Nh\u00e0 \u0110\u00e0 N\u1eb5ng \u1edf c\u1ea3 2 n\u0103m 2017 (43,01% &gt; 9,47%) v\u00e0 2018\u00a0 (57,06% &gt; 26,01 %) \u0111\u1ec1u cao h\u01a1n m\u1ee9c trung b\u00ecnh ng\u00e0nh cho th\u1ea5y kh\u1ea3 n\u0103ng sinh l\u1ee3i t\u1eeb doanh thu c\u00f3 s\u1ef1 v\u01b0\u1ee3t tr\u1ed9i h\u01a1n so v\u1edbi c\u00e1c doanh nghi\u1ec7p trong ng\u00e0nh. <\/span><\/span><b><\/b><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. M\u1ed1i quan h\u1ec7 c\u1ee7a ROS v\u1edbi ROA v\u00e0 ROE<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ch\u1ec9<\/span> <span style=\"font-weight: 400;\">ti\u00eau th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p v\u1edbi <\/span><b>ROS<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1ec9 ti\u00eau <\/span><b>ROA<\/b><span style=\"font-weight: 400;\"> (t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean v\u1ed1n kinh doanh) v\u00e0 <\/span><b>ROE<\/b><span style=\"font-weight: 400;\"> (t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean v\u1ed1n s\u1edf h\u1eefu). \u0110\u00e2y l\u00e0 hai ch\u1ec9 ti\u00eau c\u00f3 th\u1ec3 cho ta \u0111\u00e1nh gi\u00e1 v\u1ec1 s\u1ef1 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p.<\/span><\/span><\/p>\n<figure id=\"attachment_30820\" aria-describedby=\"caption-attachment-30820\" style=\"width: 651px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-30820\" src=\"\/wp-content\/uploads\/2021\/11\/Hinh-2-Moi-quan-he-giua-ROE-ROA-ROS.jpg\" alt=\"\" width=\"651\" height=\"300\" srcset=\"\/wp-content\/uploads\/2021\/11\/Hinh-2-Moi-quan-he-giua-ROE-ROA-ROS.jpg 651w, \/wp-content\/uploads\/2021\/11\/Hinh-2-Moi-quan-he-giua-ROE-ROA-ROS-300x138.jpg 300w, \/wp-content\/uploads\/2021\/11\/Hinh-2-Moi-quan-he-giua-ROE-ROA-ROS-648x300.jpg 648w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/><figcaption id=\"caption-attachment-30820\" class=\"wp-caption-text\">H\u00ecnh 2: M\u1ed1i quan h\u1ec7 ROS \u2013 ROA \u2013 ROE<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u1eeb ph\u01b0\u01a1ng tr\u00ecnh DuPont, ta c\u00f3:<\/span><b>\u00a0<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00f2ng quay t\u1ed5ng t\u00e0i s\u1ea3n<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nh\u01b0 v\u1eady:<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROA<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00f2ng quay t\u1ed5ng t\u00e0i s\u1ea3n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>=&gt; Ch\u00fang ta c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn th\u1ea5y m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng quan gi\u1eefa ROS v\u00e0 ROA. C\u1ee5 th\u1ec3 l\u00e0, n\u1ebfu v\u00f2ng quay t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed5i n\u1ebfu t\u1ef7 s\u1ed1 ROS t\u0103ng th\u00ec t\u1ef7 s\u1ed1 ROA c\u0169ng s\u1ebd t\u0103ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ta l\u1ea1i c\u00f3:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>H\u1ec7 s\u1ed1 nh\u00e2n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>=<\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n<\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n<\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROE\u00a0<\/span><\/i><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">ROS<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00f2ng quay t\u1ed5ng t\u00e0i s\u1ea3n<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">H\u1ec7 s\u1ed1 nh\u00e2n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>=&gt; Ch\u00fang ta c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn th\u1ea5y m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng quan gi\u1eefa ROS v\u00e0 ROE. Khi ROS t\u0103ng th\u00ec t\u1ef7 s\u1ed1 ROE c\u0169ng s\u1ebd t\u0103ng.<\/i><\/b><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 c\u1ea3i thi\u1ec7n ch\u1ec9 s\u1ed1 ROS\u00a0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb cho ch\u1ee7 s\u1edf h\u1eefu th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi, \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 r\u1ea5t quan tr\u1ecdng. Trong \u0111\u00f3, vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1ea3i thi\u1ec7n ch\u1ec9 s\u1ed1 ROS l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p h\u1eefu hi\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m so\u00e1t m\u1ee5c ti\u00eau tr\u00ean v\u00ec nh\u00ecn v\u00e0o ch\u1ec9 s\u1ed1 ROS c\u00e0ng cao th\u00ec kh\u1ea3 n\u0103ng doanh nghi\u1ec7p kinh doanh t\u1ed1t, m\u1eb7t kh\u00e1c, khi ROS t\u0103ng c\u0169ng ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p \u0111ang t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed. Do \u0111\u00f3 m\u1ed7i doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean \u0111\u00e1nh gi\u00e1, ki\u1ec3m so\u00e1t c\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ch\u1ec9 s\u1ed1 n\u00e0y, \u0111\u1ed3ng th\u1eddi\u00a0 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u ho\u00e1 ch\u1ec9 s\u1ed1 ROS n\u00f3i ri\u00eang v\u00e0 t\u1ed1i \u0111a ho\u00e1 gi\u00e1 tr\u1ecb cho ch\u1ee7 s\u1edf h\u1eefu n\u00f3i chung.<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">3.1. C\u00e1c y\u1ebfu t\u1ed1 ch\u1ee7 quan c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ch\u1ec9 s\u1ed1 ROS<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ea9y m\u1ea1nh doanh thu<\/b><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ea7n \u0111\u00e1nh gi\u00e1 ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng hi\u1ec7n t\u1ea1i \u0111\u00e3 ph\u00f9 h\u1ee3p ch\u01b0a, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu hi\u1ec7u qu\u1ea3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nhi\u1ec1u kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 mua h\u00e0ng v\u00e0 th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng doanh s\u1ed1 b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, \u0111a d\u1ea1ng ho\u00e1 s\u1ea3n ph\u1ea9m, t\u1ea1o s\u1ef1 kh\u00e1c bi\u1ec7t cho s\u1ea3n ph\u1ea9m \u0111\u1ec3 t\u0103ng gi\u00e1 b\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chu k\u1ef3 s\u1ed1ng c\u1ee7a s\u1ea3n ph\u1ea9m<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ec9 s\u1ed1 ROS c\u00f3 m\u1ed1i li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p, ch\u00ednh v\u00ec th\u1ebf b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 tr\u1ecb s\u1ed1 ROS th\u00f4ng qua chu k\u1ef3 s\u1ed1ng c\u1ee7a s\u1ea3n ph\u1ea9m:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Giai \u0111o\u1ea1n gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> Giai \u0111o\u1ea1n b\u1eaft \u0111\u1ea7u gi\u1edbi thi\u1ec7u t\u1ee9c l\u00e0 doanh nghi\u1ec7p v\u1eeba \u0111\u01b0a s\u1ea3n ph\u1ea9m ra th\u1ecb tr\u01b0\u1eddng. Th\u00f4ng th\u01b0\u1eddng chi ph\u00ed d\u00e0nh cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o th\u01b0\u1eddng r\u1ea5t cao. C\u0169ng nh\u01b0 doanh thu b\u00e1n h\u00e0ng kh\u00e1 th\u1ea5p. Ch\u00ednh v\u00ec th\u1ebf gi\u00e1 tr\u1ecb ROS th\u01b0\u1eddng trong tr\u00ecnh tr\u1ea1ng \u00e2m.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Giai \u0111o\u1ea1n t\u0103ng tr\u01b0\u1edfng:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng \u0111\u00e3 c\u00f3 s\u1ef1 ch\u1ea5p nh\u1eadn s\u1ea3n ph\u1ea9m. doanh thu b\u00e1n h\u00e0ng s\u1ebd ng\u00e0y c\u00e0ng t\u0103ng, gi\u00e1 tr\u1ecb ch\u1ec9 s\u1ed1 ROS c\u0169ng s\u1ebd ng\u00e0y m\u1ed9t t\u0103ng l\u00ean.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Giai \u0111o\u1ea1n b\u00e3o h\u00f2a:<\/b><span style=\"font-weight: 400;\"> Trong giai \u0111o\u1ea1n n\u00e0y, doanh thu thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ebd ch\u1eefng l\u1ea1i gi\u00e1 tr\u1ecb ROS c\u0169ng ch\u1eefng l\u1ea1i v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 t\u0103ng tr\u01b0\u1edfng.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Giai \u0111o\u1ea1n suy tho\u00e1i:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m n\u00e0y, s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u00fat kh\u1ecfi th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c ti\u1ebfn h\u00e0nh c\u00e1c nghi\u00ean c\u1ee9u v\u00e0 \u0111\u01b0a ra c\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi nh\u1eb1m duy tr\u00ec l\u1ee3i nhu\u1eadn v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed<\/b><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea3m chi ph\u00ed t\u1ed3n kho s\u1ea3n ph\u1ea9m c\u1ee7a b\u1ea1n ho\u1eb7c nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ki\u1ec3m tra v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p kh\u00e1c \u0111\u1ec3 xem li\u1ec7u h\u1ecd c\u00f3 gi\u1ea3m gi\u00e1 cho vi\u1ec7c thay \u0111\u1ed5i nh\u00e0 cung c\u1ea5p hay kh\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea3m chi ph\u00ed chu\u1ea9n b\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u0103ng hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n s\u1eb5n c\u00f3 nh\u01b0: gia t\u0103ng \u0111\u01a1n h\u00e0ng, t\u1eadn d\u1ee5ng c\u00f4ng su\u1ea5t c\u1ee7a thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t b\u1eb1ng c\u00e1ch \u01b0u ti\u00ean c\u00e1c \u0111\u01a1n h\u00e0ng s\u1ed1 l\u01b0\u1ee3ng l\u1edbn v\u00e0 ch\u1ea5p nh\u1eadn m\u1ee9c gi\u00e1 th\u1ea5p h\u01a1n hay cho thu\u00ea ho\u1eb7c mua d\u00f9ng chung nh\u1eefng thi\u1ebft b\u1ecb c\u00f3 t\u1ed1c \u0111\u1ed9 kh\u1ea5u hao nhanh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ch\u1ec9 s\u1ed1 ROS<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ti\u1ebfn h\u00e0ng kh\u1ea3o s\u00e1t, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng nh\u1eb1m ph\u00e2n t\u00edch nh\u1eefng nguy\u00ean nh\u00e2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh ti\u00eau th\u1ee5 nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eefng nguy\u00ean nh\u00e2n thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi mua : y\u1ebfu t\u1ed1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi mua, nhu c\u1ea7u mua s\u1ea3n ph\u1ea9m l\u00e0 c\u1ea7n thi\u1ebft, nhu c\u1ea7u mua s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed1i c\u1ea7n thi\u1ebft, nhu c\u1ea7u mua s\u1ea3n ph\u1ea9m l\u00e0 h\u00e0ng xa x\u1ec9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eefng nguy\u00ean nh\u00e2n t\u1eeb \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh: gi\u00e1 t\u1ed1t h\u01a1n, s\u1ea3n ph\u1ea9m nhi\u1ec1u ch\u1ee7ng lo\u1ea1i, m\u1eabu m\u00e3 \u0111a d\u1ea1ng h\u01a1n, ch\u00ednh s\u00e1ch b\u1ea3o h\u00e0nh t\u1ed1t h\u01a1n,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eefng nguy\u00ean nh\u00e2n thu\u1ed9c v\u1ec1 Nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u00e1c s\u00e1ch ch\u00ednh s\u00e1ch thu\u1ebf, \u01b0u \u0111\u00e3i,\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb \u0111\u00f3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro nh\u1eb1m gi\u1ea3m thi\u1ec3u tr\u1ea3 h\u00e0ng, gi\u1ea3m tr\u1eeb doanh thu v\u00e0 nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c marketing, b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3 nh\u1eb1m \u0111\u1ea9y m\u1ea1nh doanh thu.\u00a0 <\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MISA AMIS hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u ros l\u00e0 g\u00ec v\u00e0 mang \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng th\u00f4ng tin gi\u00e1 tr\u1ecb v\u00e0 h\u1eefu \u00edch. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u01b0 ROS, ROA&#8230; l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi. \u200b\u200bCh\u1ee7 doanh nghi\u1ec7p c\u0169ng kh\u00f4ng c\u1ea7n lo l\u1eafng v\u00ec k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh ch\u1eadm \u0111\u01b0a ra c\u00e1c th\u00f4ng tin hay ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o b\u1edfi hi\u1ec7n nay v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA s\u1ebd h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n nhanh ch\u00f3ng \u0111\u01b0a ra s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft cho nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n m\u1ec1m h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u2013 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c cho doanh nghi\u1ec7p trong c\u00f4ng cu\u1ed9c t\u00ednh to\u00e1n v\u00e0 ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb. Ph\u1ea7n m\u1ec1m AMIS K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c t\u00ednh cho c\u00e1c h\u1ec7 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0 t\u00ednh to\u00e1n ra c\u00e1c h\u1ec7 s\u1ed1 n\u00e0y. D\u1ef1a v\u00e0o \u0111\u00f3 nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 nhanh ch\u00f3ng \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=ros-la-gi\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"text-decoration: underline;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span> c\u00f2n l\u00e0 tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c, \u0111em \u0111\u1ebfn cho nh\u00e0 qu\u1ea3n tr\u1ecb g\u00f3c nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c t\u00ednh n\u0103ng \u01b0u vi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Xem b\u00e1o c\u00e1o \u0111i\u1ec1u h\u00e0nh m\u1ecdi l\u00fac m\u1ecdi n\u01a1i: Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ngay tr\u00ean di \u0111\u1ed9ng, k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o: T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=ros-la-gi\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-29766\" src=\"\/wp-content\/uploads\/2021\/11\/CTA_nhantuvan.png\" alt=\"\" width=\"331\" height=\"101\" srcset=\"\/wp-content\/uploads\/2021\/11\/CTA_nhantuvan.png 331w, \/wp-content\/uploads\/2021\/11\/CTA_nhantuvan-300x92.png 300w\" sizes=\"(max-width: 331px) 100vw, 331px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">K\u00ednh m\u1eddi Qu\u00fd Doanh nghi\u1ec7p, Anh\/Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=ros-la-gi\" target=\"_blank\" rel=\"nofollow noopener\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span>.<\/span><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e1c gi\u1ea3: MIBI<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_30817\" class=\"pvc_stats total_only  \" data-element-id=\"30817\" 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 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea3 n\u0103ng sinh l\u1eddi l\u00e0 m\u1ed9t n\u1ed9i dung ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m nh\u01b0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00ean cho vay,\u2026 v\u00ec n\u00f3 g\u1eafn li\u1ec1n v\u1edbi l\u1ee3i \u00edch c\u1ee7a h\u1ecd \u1edf hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai. B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 ROA, ROE th\u00ec ROS m\u1ed9t trong nh\u1eefng [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_30817\" class=\"pvc_stats total_only  \" data-element-id=\"30817\" 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 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":30819,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2643],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ROS l\u00e0 g\u00ec, c\u00e1ch t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 ROS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ROS l\u00e0 g\u00ec, c\u00e1ch t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 ROS","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/","url":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/","name":"ROS l\u00e0 g\u00ec, c\u00e1ch t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 ROS","isPartOf":{"@id":"https:\/\/amis.misa.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/#primaryimage"},"image":{"@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/#primaryimage"},"thumbnailUrl":"\/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS.jpg","datePublished":"2021-11-25T09:43:30+00:00","dateModified":"2022-12-12T03:31:34+00:00","author":{"@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb"},"description":"B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 ROA, ROE th\u00ec ROS m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p. V\u1eady ROS l\u00e0 g\u00ec\u00a0?","breadcrumb":{"@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/#primaryimage","url":"\/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS.jpg","contentUrl":"\/wp-content\/uploads\/2021\/11\/Hinh-1-Ty-suat-loi-nhuan-sau-thue-tren-doanh-thu-ROS.jpg","width":1024,"height":768,"caption":"H\u00ecnh 1\u00a0: T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu (ROS)"},{"@type":"BreadcrumbList","@id":"https:\/\/amis.misa.vn\/30817\/ros-la-gi-nhung-dieu-can-biet-ve-ros\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/amis.misa.vn\/"},{"@type":"ListItem","position":2,"name":"ROS l\u00e0 g\u00ec, c\u00e1ch t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 ROS"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb","name":"MIBI","description":"Ki\u1ec1u Ph\u01b0\u01a1ng Thanh l\u00e0 m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh t\u00e0i ch\u00ednh&amp; k\u1ebf to\u00e1n, t\u00e1c gi\u1ea3 c\u1ee7a r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn v\u00e0 chia s\u1ebb tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam. V\u1ec1 t\u00e1c gi\u1ea3 | B\u00e0i \u0111\u00e3 \u0111\u0103ng","url":"https:\/\/amis.misa.vn\/"}]}},"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":1,"sum_votes":5},"_links":{"self":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/30817"}],"collection":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/comments?post=30817"}],"version-history":[{"count":4,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/30817\/revisions"}],"predecessor-version":[{"id":101032,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/30817\/revisions\/101032"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media\/30819"}],"wp:attachment":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media?parent=30817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/categories?post=30817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/tags?post=30817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}