{"id":33128,"date":"2023-03-23T09:16:41","date_gmt":"2023-03-23T02:16:41","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=33128"},"modified":"2024-08-29T15:24:25","modified_gmt":"2024-08-29T08:24:25","slug":"von-luu-dong","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/33128\/von-luu-dong\/","title":{"rendered":"V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec? \u00dd ngh\u0129a, c\u00e1ch t\u00ednh v\u00e0 v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n l\u01b0u \u0111\u1ed9ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 gi\u00fap ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh li\u00ean t\u1ee5c v\u00e0 th\u01b0\u1eddng xuy\u00ean. Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 coi v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm v\u1eefng v\u1ec1 kh\u00e1i ni\u1ec7m, \u00fd ngh\u0129a c\u0169ng nh\u01b0 c\u00e1ch qu\u1ea3n l\u00fd v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>1. V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n\u2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh <\/span><a href=\"https:\/\/amis.misa.vn\/29741\/tai-san-co-dinh-la-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/a><span style=\"font-weight: 400;\"> th\u00ec c\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng kh\u00e1c nhau c\u0169ng l\u00e0 b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh quan tr\u1ecdng c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i s\u1ea3n c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. T\u1ea1i t\u1eebng doanh nghi\u1ec7p v\u1edbi k\u1ebft c\u1ea5u v\u00e0 lo\u1ea1i h\u00ecnh kh\u00e1c nhau s\u1ebd c\u00f3 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng ph\u00f9 h\u1ee3p. Tuy nhi\u00ean, nh\u00ecn chung c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay s\u1ebd bao g\u1ed3m t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u th\u00f4ng.\u00a0<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156567\" src=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.jpeg\" alt=\"\" width=\"600\" height=\"456\" srcset=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.jpeg 600w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-500x380.jpeg 500w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-80x60.jpeg 80w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00dd ngh\u0129a c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng t\u1ea1i c\u00e1c doanh nghi\u1ec7p b\u1edfi l\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 duy tr\u00ec v\u00e0 v\u1eadn h\u00e0nh li\u00ean t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 t\u00ednh thanh kho\u1ea3n cao n\u00ean d\u1ec5 d\u00e0ng huy \u0111\u1ed9ng nhanh h\u01a1n. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n ngu\u1ed3n v\u1ed1n g\u1ea5p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m gi\u00fap t\u1ea1o ra l\u1ee3i th\u1ebf c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u00e1 tr\u00ecnh mua s\u1eafm, d\u1ef1 tr\u1eef, s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"huy-dong-von\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/03\/Copy-of-Banner-MISA.jpg\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"4151831d-7853-4a55-8268-a0ab0c2d86e3\">\n            globalThis.lzfr.renderExternalForm({formId: \"4151831d-7853-4a55-8268-a0ab0c2d86e3\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i style=\"color: #111111; font-size: 22px;\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 cho c\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u00f3 t\u00ednh thanh kho\u1ea3n cao n\u00ean <\/span><i><span style=\"font-weight: 400;\">v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 t\u00ednh d\u1ecbch chuy\u1ec3n trong d\u00f2ng ti\u1ec1n<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng bi\u1ec3u hi\u1ec7n b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u00f3 th\u1ec3 l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh n\u00ean s\u1ebd <\/span><i><span style=\"font-weight: 400;\">d\u1ecbch chuy\u1ec3n 1 l\u1ea7n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t kinh doanh l\u00e0 m\u1ed9t chu k\u1ef3 kh\u00e9p k\u00edn, <\/span><i><span style=\"font-weight: 400;\">v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u1eadn \u0111\u1ed9ng t\u1eeb h\u00ecnh th\u00e1i n\u00e0y sang h\u00ecnh th\u00e1i kh\u00e1c r\u1ed3i tr\u1edf v\u1ec1 h\u00ecnh th\u00e1i ban \u0111\u1ea7u v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ban \u0111\u1ea7u<\/span><\/i><span style=\"font-weight: 400;\">. V\u00ed d\u1ee5: nguy\u00ean li\u1ec7u c\u1ea5u th\u00e0nh n\u00ean s\u1ea3n ph\u1ea9m, sau 1 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, nguy\u00ean li\u1ec7u tr\u1edf th\u00e0nh s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 tr\u1ecb ban \u0111\u1ea7u.<\/span><\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2. Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156581\" src=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.png\" alt=\"\" width=\"1500\" height=\"1036\" srcset=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.png 1500w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-500x345.png 500w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-1024x707.png 1024w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-768x530.png 768w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-218x150.png 218w, \/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi-436x300.png 436w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2.1 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo vai tr\u00f2<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo vai tr\u00f2 v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong kh\u00e2u d\u1ef1 tr\u1eef s\u1ea3n xu\u1ea5t: ph\u1ee5 t\u00f9ng, nguy\u00ean v\u1eadt li\u1ec7u,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong kh\u00e2u s\u1ea3n xu\u1ea5t: s\u1ea3n ph\u1ea9m b\u00e1n th\u00e0nh ph\u1ea9m, d\u1edf dang\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong kh\u00e2u l\u01b0u th\u00f4ng:\u00a0 v\u1ed1n trong thanh to\u00e1n, v\u1ed1n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n\u2026<\/span><\/li>\n<\/ul>\n<blockquote><p>\u0110\u1ecdc th\u00eam: H\u01b0\u1edbng d\u1eabn c\u00e1ch <a href=\"https:\/\/amis.misa.vn\/23851\/huong-dan-chi-tiet-cach-danh-gia-chi-phi-san-pham-do-dang-cuoi-ky\/\" target=\"_blank\" rel=\"noopener\">\u0111\u00e1nh gi\u00e1 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang cu\u1ed1i k\u1ef3<\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2.2. Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 hi\u1ec7n v\u1eadt nh\u01b0 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a: <a href=\"https:\/\/amis.misa.vn\/30882\/hang-ton-kho\/\" target=\"_blank\" rel=\"noopener\">h\u00e0ng t\u1ed3n kho<\/a>, nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2.3 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo quan h\u1ec7 s\u1edf h\u1eefu<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu): v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, v\u1ed1n g\u00f3p c\u00f4ng ty c\u1ed5 ph\u1ea7n\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 v\u1ed1n vay, c\u00e1c kho\u1ea3n n\u1ee3: tr\u00e1i phi\u1ebfu, n\u1ee3 ph\u1ea3i tr\u1ea3&#8230;<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2.4 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo ngu\u1ed3n h\u00ecnh th\u00e0nh<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o n\u00ean t\u1eeb ngu\u1ed3n v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ed5 sung trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1o ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n li\u00ean doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng huy \u0111\u1ed9ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng huy \u0111\u1ed9ng t\u1eeb th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2.5. Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo th\u1eddi gian huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo th\u1eddi gian huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1m th\u1eddi: c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean: v\u1ed1n c\u00f3 t\u00ednh ch\u1ea5t \u1ed5n \u0111\u1ecbnh \u0111\u1ec3 t\u1ea1o n\u00ean t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra, ng\u01b0\u1eddi ta c\u00f2n nh\u1eafc \u0111\u1ebfn m\u1ed9t thu\u1eadt ng\u1eef kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n. V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n <span style=\"font-weight: 400;\">l\u00e0 trung b\u00ecnh c\u1ed9ng c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ea7u k\u1ef3 v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng cu\u1ed1i k\u1ef3. V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau mang t\u00ednh th\u1eddi \u0111i\u1ec3m, thay \u0111\u1ed5i qua th\u1eddi gian, tuy nhi\u00ean \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eed s\u1ed1 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau mang t\u00ednh ch\u1ea5t th\u1eddi k\u1ef3 nh\u01b0 doanh thu, v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh t\u1ed1t h\u01a1n s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ef3. M\u1eb7c d\u00f9 v\u1eady, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3 kh\u00f4ng c\u00f3 bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3, th\u00ec k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n th\u01b0\u1eddng kh\u00f4ng c\u00f3 nhi\u1ec1u s\u1ef1 kh\u00e1c bi\u1ec7t.\u00a0<\/span><\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=von-luu-dong-la-gi&amp;content=text\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156611\" src=\"\/wp-content\/uploads\/2023\/03\/Group-2-1-2.png\" alt=\"\" width=\"1440\" height=\"501\" srcset=\"\/wp-content\/uploads\/2023\/03\/Group-2-1-2.png 1440w, \/wp-content\/uploads\/2023\/03\/Group-2-1-2-500x174.png 500w, \/wp-content\/uploads\/2023\/03\/Group-2-1-2-1024x356.png 1024w, \/wp-content\/uploads\/2023\/03\/Group-2-1-2-768x267.png 768w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>3. C\u00e1ch t\u00ednh v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Qua c\u00e1c th\u00f4ng tin \u0111\u00e3 t\u00ecm hi\u1ec3u v\u1ec1 v\u1ed1n l\u01b0u \u0111\u1ed9ng tr\u00ean \u0111\u00e2y th\u00ec c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh li\u1ec7u doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng nh\u1eefng ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n hay kh\u00f4ng c\u0169ng nh\u01b0 th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y. C\u00e1ch t\u00ednh v\u1ed1n l\u01b0u \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i \u0111\u1ed1i v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. C\u00f4ng th\u1ee9c t\u00ednh v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 ng\u1eafn h\u1ea1n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t trong th\u1eddi gian ng\u1eafn (&lt; 1 n\u0103m). T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c nh\u01b0 ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p c\u1ea7n thanh to\u00e1n trong th\u1eddi h\u1ea1n nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 1 n\u0103m. N\u1ee3 ng\u1eafn h\u1ea1n bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n\u2026 N\u1ee3 ng\u1eafn h\u1ea1n c\u0169ng \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>4. Ph\u00e2n bi\u1ec7t v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 v\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 v\u1ed1n c\u1ed1 \u0111\u1ecbnh c\u00f3 \u0111i\u1ec3m gi\u1ed1ng nhau \u1edf ch\u1ed7 c\u1ea3 hai \u0111\u1ec1u l\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, ch\u00fang l\u1ea1i c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c nhau, bao g\u1ed3m:\u00a0<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 12.0496%;\"><\/td>\n<td style=\"text-align: center; width: 43.1306%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>V\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/td>\n<td style=\"text-align: center; width: 43.6937%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0496%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Kh\u00e1i ni\u1ec7m<\/span><\/td>\n<td style=\"text-align: justify; width: 43.1306%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ea1o ra <\/span><span style=\"font-weight: 400;\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1ecb gi\u00e1 1 t\u1ef7 \u0111\u1ed3ng t\u1ea1i x\u01b0\u1edfng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1edfi ngu\u1ed3n v\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: justify; width: 43.6937%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0496%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1eb7c \u0111i\u1ec3m<\/span><\/td>\n<td style=\"text-align: justify; width: 43.1306%;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Lu\u00e2n chuy\u1ec3n theo k\u1ef3 kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Lu\u00e2n chuy\u1ec3n nhi\u1ec1u l\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi TSC\u0110 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng th\u00ec v\u00f2ng tu\u1ea7n ho\u00e0n v\u1ed1n k\u1ebft th\u00fac<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u1ed5i trong su\u1ed1t v\u00f2ng tu\u1ea7n ho\u00e0n<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: justify; width: 43.6937%;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">D\u1ecbch chuy\u1ec3n trong d\u00f2ng ti\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Lu\u00e2n chuy\u1ec3n m\u1ed9t l\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi 1 k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh k\u1ebft th\u00fac th\u00ec k\u1ebft th\u00fac v\u00f2ng tu\u1ea7n ho\u00e0n v\u1ed1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0496%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e1c ch\u1ec9 ti\u00eau theo d\u00f5i<\/span><\/td>\n<td style=\"text-align: justify; width: 43.1306%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: justify; width: 43.6937%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, n\u1ee3 ph\u1ea3i thu ng\u1eafn h\u1ea1n\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0496%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u00e2n lo\u1ea1i<\/span><\/td>\n<td style=\"text-align: justify; width: 43.1306%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 \u0111ang s\u1eed d\u1ee5ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 \u0111ang ch\u1edd thanh l\u00fd<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: justify; width: 43.6937%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n b\u1eb1ng ti\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n b\u1eb1ng h\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo vai tr\u00f2:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong d\u1ef1 tr\u1eef s\u1ea3n xu\u1ea5t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong kh\u00e2u s\u1ea3n xu\u1ea5t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng trong l\u01b0u th\u00f4ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u00e2n lo\u1ea1i theo 1 s\u1ed1 ti\u00eau ch\u00ed kh\u00e1c nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo quan h\u1ec7 s\u1edf h\u1eefu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo ngu\u1ed3n h\u00ecnh th\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo th\u1eddi gian huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>Xem chi ti\u1ebft v\u1ec1 v\u1ed1n c\u1ed1 \u0111\u1ecbnh t\u1ea1i b\u00e0i vi\u1ebft: <a href=\"https:\/\/amis.misa.vn\/32549\/von-co-dinh\/\" target=\"_blank\" rel=\"noopener\">V\u1ed1n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec<\/a>? C\u00e1ch ph\u00e2n bi\u1ec7t v\u1ed1n c\u1ed1 \u0111\u1ecbnh v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>5. Ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng th\u01b0\u1eddng, ng\u01b0\u1eddi ta s\u1eed d\u1ee5ng T\u1ef7 l\u1ec7 v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working capital ratio) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng trong doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, ng\u01b0\u1eddi ta c\u0169ng d\u00f9ng m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u1ec7 s\u1ed1 \u0111\u1ea3m nhi\u1ec7m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ee9c sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ef7 l\u1ec7 v\u1ed1n l\u01b0u \u0111\u1ed9ng (Working capital ratio): ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 31.2422%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 8.65747%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 58.8456%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 58.8456%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 ng\u1eafn h\u1ea1n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng: ph\u1ea3n \u00e1nh t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng nhanh hay ch\u1eadm, trong m\u1ed9t chu k\u1ef3 kinh doanh v\u1ed1n l\u01b0u \u0111\u1ed9ng quay \u0111\u01b0\u1ee3c bao nhi\u00eau v\u00f2ng:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 38.7704%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 7.90462%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 52.0703%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ti\u00eau th\u1ee5<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 52.0703%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n:\u00a0 th\u1ec3 hi\u1ec7n s\u1ed1 ng\u00e0y c\u1ea7n thi\u1ebft cho m\u1ed9t v\u00f2ng quay c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3 ph\u00e2n t\u00edch.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 39.6487%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 4.39147%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 54.7052%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1eddi gian c\u1ee7a k\u1ef3 ph\u00e2n t\u00edch<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 54.7052%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ed1 v\u00f2ng quay c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 39.5232%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 4.266%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 54.9561%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a 12 th\u00e1ng<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 54.9561%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">12<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 39.5232%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 4.51692%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 54.7052%;\"><span style=\"font-family: verdana, geneva, 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; width: 54.7052%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u1ec7 s\u1ed1 \u0111\u1ea3m nhi\u1ec7m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng: ph\u1ea3n \u00e1nh \u0111\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t \u0111\u1ed3ng doanh thu ti\u00eau th\u1ee5 th\u00ec c\u1ea7n ph\u1ea3i b\u1ecf ra bao nhi\u00eau \u0111\u1ed3ng v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 40.0251%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">H\u1ec7 s\u1ed1 \u0111\u1ea3m nhi\u1ec7m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 5.26977%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 53.4504%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 53.4504%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ti\u00eau th\u1ee5<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ee9c sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng: \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 39.8996%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ee9c sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 5.26975%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center; width: 53.576%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 53.576%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong k\u1ef3<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>6. Qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i m\u1ed7i doanh nghi\u1ec7p. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">X\u00e1c \u0111\u1ecbnh nhu c\u1ea7u v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p: Th\u00f4ng qua ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 nhu c\u1ea7u v\u1ed1n lao \u0111\u1ed9ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch cho v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n \u0111\u1ed9ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 linh ho\u1ea1t: Ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p theo t\u1eebng giai \u0111o\u1ea1n v\u00e0 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a l\u01b0\u1ee3ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ecb chi\u1ebfm d\u1ee5ng b\u1edfi \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">X\u00e2y d\u1ef1ng bi\u1ec7n ph\u00e1p s\u1eed d\u1ee5ng v\u1ed1n b\u1eb1ng ti\u1ec1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i c\u00f3 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ch\u00fa tr\u1ecdng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, gi\u1ea3m thi\u1ec3u chi ph\u00ed l\u01b0u kho c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ed5 ch\u1ee9c v\u00e0 ki\u1ec3m so\u00e1t t\u1ed1t vi\u1ec7c qu\u1ea3n l\u00fd ti\u00eau th\u1ee5 nh\u1eb1m c\u1ea3i thi\u1ec7n v\u00e0 \u0111\u1ea9y nhanh t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">X\u00e2y d\u1ef1ng bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p lu\u00f4n t\u00ecm \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ph\u1ea7n m\u1ec1m t\u00edch h\u1ee3p qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 thay v\u00ec ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01a1n thu\u1ea7n, r\u1eddi r\u1ea1c. M\u1ed9t s\u1ed1 <\/span><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-luu-dong&amp;term=act_npthanh\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA AMIS<\/span><\/a><span style=\"font-weight: 400;\">, MISA SME c\u00f3 th\u1ec3 cung c\u1ea5p t\u1ef1 \u0111\u1ed9ng ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn n\u00e0y c\u0169ng nh\u01b0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u kh\u00e1c, gi\u00fap ch\u1ee7 doanh nghi\u1ec7p k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh. C\u1ee5 th\u1ec3:\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh s\u1ea3n xu\u1ea5t, kinh doanh h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o kh\u00e1c li\u00ean quan \u0111\u1ebfn chi ph\u00ed, l\u1ee3i nhu\u1eadn chi ti\u1ebft \u0111\u1ebfn t\u1eebng m\u1eb7t h\u00e0ng, th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 CEO\/ch\u1ee7 doanh nghi\u1ec7p n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c m\u1eb7t h\u00e0ng, th\u1ecb tr\u01b0\u1eddng n\u00e0o kinh doanh \u0111ang hi\u1ec7u qu\u1ea3 \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch kinh doanh h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; 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