{"id":33128,"date":"2023-03-23T09:16:41","date_gmt":"2023-03-23T02:16:41","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=33128"},"modified":"2024-11-20T23:28:04","modified_gmt":"2024-11-20T16:28:04","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? Ph\u00e2n lo\u1ea1i v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh"},"content":{"rendered":"<p style=\"text-align: justify;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng (VL\u0110) 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 VL\u0110 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.<\/p>\n<h2><strong>1. V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?<\/strong><\/h2>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh <a href=\"https:\/\/amis.misa.vn\/29741\/tai-san-co-dinh-la-gi\/\" target=\"_blank\" rel=\"noopener\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a> 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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-156567 size-full\" src=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.jpeg\" alt=\"V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec\" 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><strong>\u00dd ngh\u0129a c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h3>\n<p style=\"text-align: justify;\">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:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">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 VL\u0110 \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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">VL\u0110 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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">VL\u0110 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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/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<h3><strong>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h3>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">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 c\u00f3 t\u00ednh d\u1ecbch chuy\u1ec3n trong d\u00f2ng ti\u1ec1n.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">VL\u0110 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 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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">S\u1ea3n xu\u1ea5t kinh doanh l\u00e0 m\u1ed9t chu k\u1ef3 kh\u00e9p k\u00edn, VL\u0110 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. 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.<\/li>\n<\/ul>\n<h2><strong>2. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h2>\n<p style=\"text-align: justify;\">VL\u0110 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh kho\u1ea3n v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n. V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p g\u1ed3m 3 th\u00e0nh ph\u1ea7n ch\u00ednh.<\/p>\n<h3 style=\"text-align: justify;\"><strong>2.1. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong><\/h3>\n<p style=\"text-align: justify;\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh, th\u01b0\u1eddng l\u00e0 m\u1ed9t n\u0103m. C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/li>\n<li style=\"text-align: justify;\">C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n;<\/li>\n<li style=\"text-align: justify;\">H\u00e0ng t\u1ed3n kho;<\/li>\n<li style=\"text-align: justify;\">Ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n;<\/li>\n<li style=\"text-align: justify;\">Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>2.2. N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/h3>\n<p style=\"text-align: justify;\">N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh, th\u01b0\u1eddng l\u00e0 m\u1ed9t n\u0103m. C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a n\u1ee3 ng\u1eafn h\u1ea1n bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n;<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 ng\u1eafn h\u1ea1n;<\/li>\n<li style=\"text-align: justify;\">Chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n;<\/li>\n<li style=\"text-align: justify;\">C\u00e1c kho\u1ea3n vay v\u00e0 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n.<\/li>\n<\/ul>\n<h3><strong>2.3. Ph\u00e2n t\u00edch t\u00ecnh tr\u1ea1ng v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 v\u1ed1n l\u01b0u \u0111\u1ed9ng d\u01b0\u01a1ng t\u1ee9c l\u00e0 T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u1edbn h\u01a1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n th\u00e0nh ti\u1ec1n m\u1eb7t \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 t\u1edbi h\u1ea1n, gi\u00fap c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t di\u1ec5n ra b\u00ecnh th\u01b0\u1eddng v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c m\u1edf r\u1ed9ng kinh doanh.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 v\u1ed1n l\u01b0u \u0111\u1ed9ng \u00e2m t\u1ee9c l\u00e0 T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n nh\u1ecf h\u01a1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh hu\u1ed1ng ph\u00e1 s\u1ea3n.<\/p>\n<h2><strong>3. Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h2>\n<figure style=\"width: 1500px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/von-luu-dong-la-gi.png\" alt=\"Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng\" width=\"1500\" height=\"1036\" \/><figcaption class=\"wp-caption-text\">Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/figcaption><\/figure>\n<h3><strong>3.1 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo vai tr\u00f2<\/strong><\/h3>\n<p>Theo vai tr\u00f2 v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">VL\u0110 trong kh\u00e2u d\u1ef1 tr\u1eef s\u1ea3n xu\u1ea5t: ph\u1ee5 t\u00f9ng, nguy\u00ean v\u1eadt li\u1ec7u,\u2026<\/li>\n<li aria-level=\"1\">VL\u0110 trong kh\u00e2u s\u1ea3n xu\u1ea5t: s\u1ea3n ph\u1ea9m b\u00e1n th\u00e0nh ph\u1ea9m, d\u1edf dang\u2026<\/li>\n<li aria-level=\"1\">VL\u0110 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<\/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><strong>2.2. Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n<\/strong><\/h3>\n<p>Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n v\u1ed1n l\u01b0u \u0111\u1ed9ng (VL\u0110) \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">VL\u0110 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<\/li>\n<li aria-level=\"1\">VL\u0110 b\u1eb1ng ti\u1ec1n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<h3><strong>2.3 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo quan h\u1ec7 s\u1edf h\u1eefu<\/strong><\/h3>\n<p>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:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">VL\u0110 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<\/li>\n<li aria-level=\"1\">VL\u0110 l\u00e0 v\u1ed1n vay, c\u00e1c kho\u1ea3n n\u1ee3: tr\u00e1i phi\u1ebfu, n\u1ee3 ph\u1ea3i tr\u1ea3&#8230;<\/li>\n<\/ul>\n<h3><strong>2.4 Ph\u00e2n lo\u1ea1i v\u1ed1n l\u01b0u \u0111\u1ed9ng theo ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong><\/h3>\n<p>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:<\/p>\n<ul>\n<li aria-level=\"1\">VL\u0110 \u0111\u01b0\u1ee3c t\u1ea1o n\u00ean t\u1eeb ngu\u1ed3n v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/li>\n<li aria-level=\"1\">VL\u0110 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ed5 sung trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh;<\/li>\n<li aria-level=\"1\">VL\u0110 t\u1ea1o ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n li\u00ean doanh;<\/li>\n<li aria-level=\"1\">VL\u0110 huy \u0111\u1ed9ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/li>\n<li aria-level=\"1\">VL\u0110 huy \u0111\u1ed9ng t\u1eeb th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu.<\/li>\n<\/ul>\n<h3><strong>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<\/strong><\/h3>\n<p>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:<\/p>\n<ul>\n<li aria-level=\"1\">VL\u0110 t\u1ea1m th\u1eddi: c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n ng\u00e2n h\u00e0ng<\/li>\n<li aria-level=\"1\">VL\u0110 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<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">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 VL\u0110 l\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n. V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n l\u00e0 trung b\u00ecnh c\u1ed9ng c\u1ee7a VL\u0110 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3. VL\u0110 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.<\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"\/wp-content\/uploads\/2023\/03\/Group-2-1-2.png\" alt=\"\" width=\"1440\" height=\"501\" \/><\/a><\/p>\n<h2><strong>3. C\u00e1ch t\u00ednh v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h2>\n<p style=\"text-align: justify;\">Qua c\u00e1c th\u00f4ng tin \u0111\u00e3 t\u00ecm hi\u1ec3u v\u1ec1 VL\u0110 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.<\/p>\n<p style=\"text-align: justify;\">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:<\/p>\n<table>\n<tbody>\n<tr>\n<td>V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td>=<\/td>\n<td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\n<td>&#8211;<\/td>\n<td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<\/ul>\n<h2><strong>4. Ph\u00e2n bi\u1ec7t v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 v\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n<p style=\"text-align: justify;\">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:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 11.6379%;\"><\/td>\n<td style=\"width: 41.6667%;\"><strong>V\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\n<td style=\"width: 45.546%;\"><strong>V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.6379%;\">Kh\u00e1i ni\u1ec7m<\/td>\n<td style=\"width: 41.6667%;\">\n<p style=\"text-align: justify;\">L\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">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<\/p>\n<\/td>\n<td style=\"width: 45.546%;\">\n<p style=\"text-align: justify;\">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<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.6379%;\">\u0110\u1eb7c \u0111i\u1ec3m<\/td>\n<td style=\"width: 41.6667%;\">\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">Lu\u00e2n chuy\u1ec3n theo k\u1ef3 kinh doanh<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Lu\u00e2n chuy\u1ec3n nhi\u1ec1u l\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 45.546%;\">\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">D\u1ecbch chuy\u1ec3n trong d\u00f2ng ti\u1ec1n<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Lu\u00e2n chuy\u1ec3n m\u1ed9t l\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">V\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.6379%;\">C\u00e1c ch\u1ec9 ti\u00eau theo d\u00f5i<\/td>\n<td style=\"width: 41.6667%;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td style=\"width: 45.546%;\">Ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, n\u1ee3 ph\u1ea3i thu ng\u1eafn h\u1ea1n\u2026<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.6379%;\">Ph\u00e2n lo\u1ea1i<\/td>\n<td style=\"width: 41.6667%;\">Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n:<\/p>\n<ul>\n<li aria-level=\"1\">TSC\u0110 v\u00f4 h\u00ecnh<\/li>\n<li aria-level=\"1\">TSC\u0110 h\u1eefu h\u00ecnh<\/li>\n<\/ul>\n<p>Theo t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf:<\/p>\n<ul>\n<li aria-level=\"1\">TSC\u0110 \u0111ang s\u1eed d\u1ee5ng<\/li>\n<li aria-level=\"1\">TSC\u0110 ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/li>\n<li aria-level=\"1\">TSC\u0110 \u0111ang ch\u1edd thanh l\u00fd<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 45.546%;\">Theo h\u00ecnh th\u00e1i bi\u1ec3u hi\u1ec7n:<\/p>\n<ul>\n<li aria-level=\"1\">V\u1ed1n b\u1eb1ng ti\u1ec1n<\/li>\n<li aria-level=\"1\">V\u1ed1n b\u1eb1ng h\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<p>Theo vai tr\u00f2:<\/p>\n<ul>\n<li aria-level=\"1\">VL\u0110 trong d\u1ef1 tr\u1eef s\u1ea3n xu\u1ea5t<\/li>\n<li aria-level=\"1\">VL\u0110 trong kh\u00e2u s\u1ea3n xu\u1ea5t<\/li>\n<li aria-level=\"1\">VL\u0110 trong l\u01b0u th\u00f4ng<\/li>\n<\/ul>\n<p>Ph\u00e2n lo\u1ea1i theo 1 s\u1ed1 ti\u00eau ch\u00ed kh\u00e1c nh\u01b0:<\/p>\n<ul>\n<li aria-level=\"1\">Theo quan h\u1ec7 s\u1edf h\u1eefu<\/li>\n<li aria-level=\"1\">Theo ngu\u1ed3n h\u00ecnh th\u00e0nh<\/li>\n<li aria-level=\"1\">Theo th\u1eddi gian huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n<\/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><strong>5. Ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h2>\n<p style=\"text-align: justify;\">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 VL\u0110 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:<\/p>\n<ul>\n<li aria-level=\"1\">S\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng;<\/li>\n<li aria-level=\"1\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n;<\/li>\n<li aria-level=\"1\">H\u1ec7 s\u1ed1 \u0111\u1ea3m nhi\u1ec7m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng;<\/li>\n<li aria-level=\"1\">S\u1ee9c sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">T\u1ef7 l\u1ec7 v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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 VL\u0110 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:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">S\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>T\u1ed5ng doanh thu ti\u00eau th\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n: 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.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">Th\u1eddi gian c\u1ee7a m\u1ed9t v\u00f2ng chu chuy\u1ec3n<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>Th\u1eddi gian c\u1ee7a k\u1ef3 ph\u00e2n t\u00edch<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 v\u00f2ng quay c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>T\u1ed5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a 12 th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>Doanh thu thu\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">H\u1ec7 s\u1ed1 \u0111\u1ea3m nhi\u1ec7m c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng doanh thu ti\u00eau th\u1ee5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">S\u1ee9c sinh l\u1eddi c\u1ee7a v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><strong>6. V\u1ed1n l\u01b0u \u0111\u1ed9ng bao nhi\u00eau l\u00e0 t\u1ed1t cho doanh nghi\u1ec7p<\/strong><\/h2>\n<p style=\"text-align: justify;\">V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, m\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 l\u00e0 t\u1ed1i \u0111a h\u00f3a v\u1ed1n l\u01b0u \u0111\u1ed9ng, m\u00e0 ph\u1ea3i l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c t\u1ed1i \u01b0u, \u0111\u1ea3m b\u1ea3o c\u00e2n b\u1eb1ng gi\u1eefa hi\u1ec7u qu\u1ea3 v\u00e0 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng.<\/p>\n<p style=\"text-align: justify;\">VL\u0110 cao c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i th\u1ebf v\u1ec1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n, linh ho\u1ea1t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y c\u0169ng \u1ea9n ch\u1ee9a nguy c\u01a1 t\u00e0i s\u1ea3n b\u1ecb &#8220;tr\u00f3i bu\u1ed9c&#8221;, r\u1ee7i ro m\u1ea5t gi\u00e1 tr\u1ecb, v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i. Nh\u01b0 v\u1eady, r\u1ea5t kh\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1ed1n l\u01b0u \u0111\u1ed9ng bao nhi\u00eau l\u00e0 t\u1ed1t cho doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">B\u1edfi v\u1eady, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0nh ngh\u1ec1, chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng, v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c VL\u0110 ph\u00f9 h\u1ee3p. S\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 t\u1ef7 l\u1ec7 v\u1ed1n l\u01b0u \u0111\u1ed9ng, t\u1ef7 l\u1ec7 v\u00f2ng quay h\u00e0ng t\u1ed3n kho, t\u1ef7 l\u1ec7 v\u00f2ng quay ph\u1ea3i thu,&#8230; \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u01b0u.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u0169ng n\u00ean th\u01b0\u1eddng xuy\u00ean theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng, k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u h\u00f3a s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng thanh kho\u1ea3n. X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, bao g\u1ed3m d\u1ef1 b\u00e1o nhu c\u1ea7u v\u1ed1n l\u01b0u \u0111\u1ed9ng, ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng, v\u00e0 ph\u01b0\u01a1ng \u00e1n qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n<h2 style=\"text-align: justify;\"><strong>7. Qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/h2>\n<p style=\"text-align: justify;\">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.<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">X\u00e1c \u0111\u1ecbnh nhu c\u1ea7u VL\u0110 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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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 v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p theo t\u1eebng giai \u0111o\u1ea1n v\u00e0 y\u00eau c\u1ea7u.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">X\u00e2y d\u1ef1ng bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba r\u1ee7i ro.<\/li>\n<li aria-level=\"1\">\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">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 <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\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA AMIS<\/a>, 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:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">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.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">D\u1ec5 d\u00e0ng n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh doanh nghi\u1ec7p th\u00f4ng qua nhi\u1ec1u thi\u1ebft b\u1ecb nh\u01b0 moblie, laptop m\u1ecdi l\u00fac m\u1ecdi n\u01a1i ch\u1ec9 c\u1ea7n c\u00f3 k\u1ebft n\u1ed1i internet.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156613\" src=\"\/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1.png\" alt=\"\" width=\"1650\" height=\"1550\" srcset=\"\/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1.png 1650w, \/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1-500x470.png 500w, \/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1-1024x962.png 1024w, \/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1-768x721.png 768w, \/wp-content\/uploads\/2023\/03\/BC-tong-quan-2-1-1536x1443.png 1536w\" sizes=\"(max-width: 1650px) 100vw, 1650px\" \/><\/p>\n<p><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_33128\" class=\"pvc_stats total_only  \" data-element-id=\"33128\" 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 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Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 coi VL\u0110 l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong t\u00e0i ch\u00ednh doanh nghi\u1ec7p. 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