{"id":35487,"date":"2022-12-14T09:32:43","date_gmt":"2022-12-14T02:32:43","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=35487"},"modified":"2024-11-14T14:02:54","modified_gmt":"2024-11-14T07:02:54","slug":"thoi-gian-hoan-von","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/35487\/thoi-gian-hoan-von\/","title":{"rendered":"Th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 g\u00ec? \u00dd ngh\u0129a v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh chu\u1ea9n x\u00e1c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p quan tr\u1ecdng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0o c\u0169ng c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n. Th\u1eddi gian ho\u00e0n v\u1ed1n kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 thu h\u1ed3i v\u1ed1n ban \u0111\u1ea7u m\u00e0 v\u1eabn c\u00f2n cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0. V\u1eady th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 g\u00ec, c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o, v\u00e0 nh\u1eefng l\u01b0u \u00fd khi \u00e1p d\u1ee5ng ch\u1ec9 s\u1ed1 n\u00e0y v\u00e0o th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 g\u00ec? Vai tr\u00f2 \u00fd ngh\u0129a c\u1ee7a th\u1eddi gian ho\u00e0n v\u1ed1n<\/b><\/span><\/h2>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1.1. Th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Th\u1eddi gian ho\u00e0n v\u1ed1n (Payback Period) hay c\u00f2n g\u1ecdi l\u00e0 PBP, l\u00e0 thu\u1eadt ng\u1eef \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea1t \u0111\u1ebfn <\/span><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/27213\/diem-hoa-von\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0111i\u1ec3m h\u00f2a v\u1ed1n<\/span><\/a><\/span><span style=\"font-weight: 400;\"> &#8211; tr\u1ea1ng th\u00e1i m\u00e0 doanh thu = chi ph\u00ed, doanh nghi\u1ec7p kh\u00f4ng l\u1ed7 v\u00e0 c\u0169ng kh\u00f4ng l\u00e3i. Hi\u1ec3u theo m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n th\u00ec th\u1eddi gian ho\u00e0n v\u1ed1n cho bi\u1ebft doanh nghi\u1ec7p m\u1ea5t bao l\u00e2u \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n t\u00edch th\u1eddi gian ho\u00e0n v\u1ed1n (TGHV) cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 so s\u00e1nh gi\u1eefa c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn nhanh v\u00e0 t\u1ed1t nh\u1ea5t. Kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1eddi gian ho\u00e0n v\u1ed1n c\u00e0ng ng\u1eafn th\u00ec c\u00e0ng c\u00f3 l\u1ee3i cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean c\u00e0ng h\u1ea5p d\u1eabn h\u1ecd. M\u1ed9t s\u1ed1 quy t\u1eafc khi ph\u00e2n t\u00edch th\u1eddi gian ho\u00e0n v\u1ed1n:<br \/>\n<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-35493 size-full\" style=\"font-family: arial, helvetica, sans-serif;\" src=\"\/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300.jpg\" alt=\"Tho\u031b\u0300i gian hoa\u0300n vo\u0302\u0301n la\u0300 gi\u0300\" width=\"1920\" height=\"1080\" srcset=\"\/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300.jpg 1920w, \/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300-300x169.jpg 300w, \/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300-1024x576.jpg 1024w, \/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300-768x432.jpg 768w, \/wp-content\/uploads\/2022\/01\/Tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-la\u0300-gi\u0300-1536x864.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1.2. Th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 \u00fd ngh\u0129a g\u00ec trong kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0<\/b><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 l\u1ee3i nh\u1ea5t. D\u00f9 v<\/span>\u1edbi nh\u00e0 qu\u1ea3n qu\u1ea3n tr\u1ecb hay\u00a0 nh\u00e0 \u0111\u1ea7u t\u01b0, th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng, n\u00f3 gi\u00fap:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u0110\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1 \u00e1n<\/strong>: <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV <\/span>c\u00e0ng d\u00e0i, r\u1ee7i ro x\u1ea3y ra c\u00e0ng cao. Nguy\u00ean t\u1eafc l\u00e0 ch\u1ecdn th\u1eddi gian ho\u00e0n v\u1ed1n ng\u1eafn nh\u1ea5t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro. D\u1ef1 \u00e1n thu h\u1ed3i v\u1ed1n ch\u1eadm g\u00e2y c\u1ea3n tr\u1edf cho t\u00e1i \u0111\u1ea7u t\u01b0, v\u00ec v\u1eady, t\u00ednh to\u00e1n th\u1eddi gian ho\u00e0n v\u1ed1n gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n v\u00e0 qu\u1ea3n l\u00fd bi\u1ebfn c\u1ed1.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0<\/strong>: <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span> cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ti\u1ec1m n\u0103ng, gi\u00fap doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 l\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n. Th\u00f4ng qua ch\u1ec9 s\u1ed1 n\u00e0y, h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t, h\u01b0\u1edbng \u0111\u1ebfn l\u1ee3i t\u1ee9c \u0111\u1ea7u t\u01b0 t\u1ed1t nh\u1ea5t.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>T\u0103ng hi\u1ec7u qu\u1ea3 l\u1eadp k\u1ebf ho\u1ea1ch<\/strong>: <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span> h\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch v\u1ed1n cho d\u1ef1 \u00e1n. Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 th\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n v\u1ed1n h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh to\u00e1n th\u1eddi gian ho\u00e0n v\u1ed1n gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 ti\u1ec1m n\u0103ng c\u1ee7a d\u1ef1 \u00e1n. Tuy nhi\u00ean, quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ec3 ch\u1ec9 d\u1ef1a v\u00e0o ch\u1ec9 s\u1ed1 n\u00e0y v\u00ec n\u00f3 c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf nh\u1ea5t \u0111\u1ecbnh. Do \u0111\u00f3, c\u1ea7n k\u1ebft h\u1ee3p ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c nh\u01b0 doanh thu h\u00f2a v\u1ed1n, s\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n, NPV,&#8230; \u0110\u1ec3 theo d\u00f5i c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh chi ti\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb nh\u01b0 <strong>MISA AMIS<\/strong>, MISA SME, gi\u00fap t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u00e0 t\u00ednh to\u00e1n t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/span><\/em><\/span><\/p>\n<table style=\"height: 52px; width: 100%; border-collapse: collapse; border-color: #ed2121; background-color: #ebeef0;\">\n<tbody>\n<tr style=\"height: 50px;\">\n<td style=\"width: 100%; text-align: center; height: 52px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\"><strong><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=thoi-gian-hoan-von&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff6600;\">&gt;&gt;&gt; \u0110\u0102NG K\u00dd TR\u1ea2I NGHI\u1ec6M: GI\u1ea2I PH\u00c1P QU\u1ea2N TR\u1eca T\u00c0I CH\u00cdNH &#8211; K\u1ebe TO\u00c1N TH\u00d4NG MINH MISA AMIS<\/span><\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>2.1. C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n b\u1ecf qua y\u1ebfu t\u1ed1 chi\u1ebft kh\u1ea5u<\/strong><\/span><\/h3>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: D\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng nhau qua c\u00e1c n\u0103m<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n<table style=\"height: 52px; width: 100%; background-color: #f7f7e1;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; height: 52px;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Th\u1eddi gian ho\u00e0n v\u1ed1n\u00a0<\/em><\/strong><\/span><\/td>\n<td style=\"height: 52px; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>=<\/em><\/strong><\/span><\/td>\n<td style=\"text-align: center; height: 26px;\" colspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>V\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u<\/em><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; height: 26px;\" colspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Thu nh\u1eadp r\u00f2ng 1 n\u0103m<\/em><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:\u00a0<\/span><\/p>\n<table style=\"background-color: #f7f7e1;\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Thu nh\u1eadp r\u00f2ng 1 n\u0103m<\/em><\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>=<\/em><\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Kh\u1ea5u hao 1 n\u0103m<\/em><\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>+<\/em><\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>L\u1ee3i nhu\u1eadn sau thu\u1ebf 1 n\u0103m<\/em><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5 minh h\u1ecda:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty Ban Mai d\u1ef1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 800.000 USD \u0111\u1ec3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng s\u1ea3n xu\u1ea5t. D\u1ef1 \u00e1n n\u00e0y d\u1ef1 ki\u1ebfn s\u1ebd t\u1ea1o ra thu nh\u1eadp r\u00f2ng 200.000 USD m\u1ed7i n\u0103m. \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Th\u1eddi gian ho\u00e0n v\u1ed1n = 800.000 USD \/ 200.000 USD = 4 n\u0103m<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u0169ng \u0111ang xem x\u00e9t m\u1ed9t ph\u01b0\u01a1ng \u00e1n kh\u00e1c l\u00e0 m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0 800.000 USD. Ph\u01b0\u01a1ng \u00e1n n\u00e0y d\u1ef1 ki\u1ebfn s\u1ebd mang l\u1ea1i thu nh\u1eadp r\u00f2ng l\u00e0 250.000 USD m\u1ed7i n\u0103m. Th\u1eddi gian ho\u00e0n v\u1ed1n c\u1ee7a ph\u01b0\u01a1ng \u00e1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>Th\u1eddi gian ho\u00e0n v\u1ed1n = 800.000 USD \/ 250.000 USD = 3,2 n\u0103m<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5ng k\u1ebft l\u1ea1i \u0111\u01b0\u1ee3c b\u1ea3ng so s\u00e1nh th\u1eddi gian ho\u00e0n v\u1ed1n c\u1ee7a 2 ph\u01b0\u01a1ng \u00e1n nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 19.4372%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng \u00e1n<\/span><\/td>\n<td style=\"width: 41.6713%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u00e2ng c\u1ea5p d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"width: 38.8916%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1edf r\u1ed9ng nh\u00e0 m\u00e1y s\u1ea3n u\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4372%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1eddi gian ho\u00e0n v\u1ed1n<\/span><\/td>\n<td style=\"width: 41.6713%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">4 n\u0103m<\/span><\/td>\n<td style=\"width: 38.8916%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3,2 n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">So s\u00e1nh hai ph\u01b0\u01a1ng \u00e1n, ph\u01b0\u01a1ng \u00e1n m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y c\u00f3 th\u1eddi gian ho\u00e0n v\u1ed1n ng\u1eafn h\u01a1n. V\u00ec v\u1eady, \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn t\u1ed1t h\u01a1n, gi\u00fap c\u00f4ng ty nhanh ch\u00f3ng thu h\u1ed3i v\u1ed1n v\u00e0 b\u1eaft \u0111\u1ea7u c\u00f3 l\u1ee3i nhu\u1eadn. <span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n c\u00e2n nh\u1eafc th\u00eam c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c tr\u01b0\u1edbc khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng, ch\u1eb3ng h\u1ea1n nh\u01b0 <\/span><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/34715\/npv-la-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">NPV &#8211; gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i thu\u1ea7n<\/span><\/a><\/span><span style=\"font-weight: 400;\"> c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35494 size-full\" src=\"\/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n.jpeg\" alt=\"Th\u1eddi gian ho\u00e0n v\u1ed1n\" width=\"2039\" height=\"1153\" srcset=\"\/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n.jpeg 2039w, \/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-300x170.jpeg 300w, \/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-1024x579.jpeg 1024w, \/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-768x434.jpeg 768w, \/wp-content\/uploads\/2022\/01\/tho\u031b\u0300i-gian-hoa\u0300n-vo\u0302\u0301n-1536x869.jpeg 1536w\" sizes=\"(max-width: 2039px) 100vw, 2039px\" \/><\/span><\/h3>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 d\u00f2ng ti\u1ec1n thay \u0111\u1ed5i qua c\u00e1c n\u0103m<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh th\u1eddi gian thu h\u1ed3i v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ng\u00e2n l\u01b0u r\u00f2ng:<\/span><\/em><\/span><\/li>\n<\/ul>\n<table style=\"background-color: #f7f7e1;\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ng\u00e2n l\u01b0u r\u00f2ng (l\u1ee3i nhu\u1eadn r\u00f2ng) t\u1eebng n\u0103m\u00a0<\/em><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh thu t\u1eebng n\u0103m<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Chi ph\u00ed t\u1eebng n\u0103m<\/em><\/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-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y theo t\u1eebng n\u0103m:<\/span><\/em><\/span><\/li>\n<\/ul>\n<table style=\"background-color: #f7f7e1;\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y theo t\u1eebng n\u0103m<\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">=<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">V\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u (gi\u00e1 tr\u1ecb \u00e2m)<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">&#8211;<\/span><\/em><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ng\u00e2n l\u01b0u r\u00f2ng t\u1eebng n\u0103m<\/em><\/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-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh th\u1eddi gian ho\u00e0n v\u1ed1n:<\/span><\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Th\u1eddi \u0111i\u1ec3m h\u00f2a v\u1ed1n l\u00fac n\u00e0y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y theo t\u1eebng n\u0103m c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng 0.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, TGHV s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng th\u1eddi gian k\u1ec3 t\u1eeb khi d\u1ef1 \u00e1n b\u1eaft \u0111\u1ea7u \u0111\u1ebfn khi d\u1ef1 \u00e1n \u0111\u1ea1t \u0111i\u1ec3m ho\u00e0n v\u1ed1n hay \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y theo t\u1eebng n\u0103m c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng 0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p A c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi chi ph\u00ed ban \u0111\u1ea7u l\u00e0 1 t\u1ef7, v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1ecf 1 l\u1ea7n. Kho\u1ea3n thu nh\u1eadp r\u00f2ng v\u00e0o c\u00e1c n\u0103m trong t\u01b0\u01a1ng lai d\u1ef1 ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi gian<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp r\u00f2ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">180<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">240<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">290<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">290<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">260<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ta c\u00f3 th\u1eddi gian thu h\u1ed3i v\u1ed1n c\u1ee7a c\u1ee7a d\u1ef1 \u00e1n d\u1ef1a tr\u00ean ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y t\u1eebng n\u0103m nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1eddi gian<\/span><\/i><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n thu\u1ea7n c\u1ee7a d\u1ef1 \u00e1n\u00a0<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(Ng\u00e2n l\u01b0u r\u00f2ng t\u1eebng n\u0103m)<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f2n ph\u1ea3i thu h\u1ed3i (Ng\u00e2n l\u01b0u r\u00f2ng t\u00edch l\u0169y t\u1eebng n\u0103m)<\/span><\/i><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1eddi gian ho\u00e0n v\u1ed1n<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 0<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1 t\u1ef7\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 1<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">180 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1 t\u1ef7 &#8211; 180 tri\u1ec7u =\u00a0 820 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">240 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">820 tri\u1ec7u &#8211; 240 tri\u1ec7u = 580 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 3<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">290 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">580 tri\u1ec7u &#8211; 290 tri\u1ec7u = 290 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>N\u0103m 4<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>290 tri\u1ec7u<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>290 tri\u1ec7u &#8211; 290 tri\u1ec7u = 0<\/strong><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>4 n\u0103m<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">200 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><\/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, TGHV c\u1ee7a d\u1ef1 \u00e1n tr\u00ean l\u00e0 4 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 l\u1eadp file excel t\u00ednh to\u00e1n thu nh\u1eadp r\u00f2ng qua t\u1eebng n\u0103m \u0111\u1ec3 t\u00ednh th\u1eddi gian thu h\u1ed3i v\u1ed1n.<\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><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=thoi-gian-hoan-von&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-38063\" src=\"\/wp-content\/uploads\/2022\/02\/hinh-2-1.png\" alt=\"\" width=\"2834\" height=\"501\" srcset=\"\/wp-content\/uploads\/2022\/02\/hinh-2-1.png 2834w, \/wp-content\/uploads\/2022\/02\/hinh-2-1-300x53.png 300w, \/wp-content\/uploads\/2022\/02\/hinh-2-1-1024x181.png 1024w, \/wp-content\/uploads\/2022\/02\/hinh-2-1-768x136.png 768w, \/wp-content\/uploads\/2022\/02\/hinh-2-1-1536x272.png 1536w, \/wp-content\/uploads\/2022\/02\/hinh-2-1-2048x362.png 2048w\" sizes=\"(max-width: 2834px) 100vw, 2834px\" \/><\/a>2.2. C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 chi\u1ebft kh\u1ea5u (Discounted payback period &#8211; DPP)\u00a0<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 chi\u1ebft kh\u1ea5u (Discounted payback period) DPP l\u00e0 kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed5ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i t\u1ea5t c\u1ea3 d\u00f2ng thu nh\u1eadp trong t\u01b0\u01a1ng lai c\u1ee7a d\u1ef1 \u00e1n v\u1eeba \u0111\u1ee7 b\u00f9 \u0111\u1eafp s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1ecf ra ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1ch t\u00ednh TGHV c\u00f3 chi\u1ebft kh\u1ea5u s\u1ebd cho DN \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c h\u01a1n b\u1edfi n\u00f3 xem x\u00e9t \u0111\u1ebfn c\u1ea3 kh\u00eda c\u1ea1nh gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n t\u1ec7 hay s\u1ef1 gi\u1ea3m gi\u00e1 c\u1ee7a d\u00f2ng ti\u1ec1n theo th\u1eddi gian.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng th\u1ee9c t\u00ednh:<\/span><\/p>\n<figure id=\"attachment_35490\" aria-describedby=\"caption-attachment-35490\" style=\"width: 1251px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35490 size-full\" src=\"\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-14-at-9.23.22-AM.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 chi\u1ebft kh\u1ea5u\" width=\"1251\" height=\"186\" srcset=\"\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-14-at-9.23.22-AM.png 1251w, \/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-14-at-9.23.22-AM-300x45.png 300w, \/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-14-at-9.23.22-AM-1024x152.png 1024w, \/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-14-at-9.23.22-AM-768x114.png 768w\" sizes=\"(max-width: 1251px) 100vw, 1251px\" \/><figcaption id=\"caption-attachment-35490\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n c\u00f3 chi\u1ebft kh\u1ea5u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, 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: arial, helvetica, sans-serif;\">i: T\u1ef7 l\u1ec7(%) chi\u1ebft kh\u1ea5u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">n: Kho\u1ea3ng th\u1eddi gian c\u1ee7a d\u00f2ng ti\u1ec1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 c\u1ee5 th\u1ec3: Doanh nghi\u1ec7p A c\u00f3 m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng (b\u1ecf v\u1ed1n m\u1ed9t l\u1ea7n). Kho\u1ea3n thu nh\u1eadp d\u1ef1 ki\u1ebfn (bao g\u1ed3m kh\u1ea5u hao v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf) \u1edf c\u00e1c n\u0103m trong t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u1ea3ng sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u0103m<\/span><\/i><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">1<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">2<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">3<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">4<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">5<\/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;\">Thu nh\u1eadp d\u1ef1 ki\u1ebfn<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">500<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">500<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">500<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">500<\/span><\/i><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">500<\/span><\/i><\/span><\/p>\n<\/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 l\u1ec7 chi\u1ebft kh\u1ea5u l\u00e0 3%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ta c\u00f3 th\u1eddi gian thu h\u1ed3i v\u1ed1n c\u1ee7a c\u1ee7a d\u1ef1 \u00e1n:<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: tri\u1ec7u \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1eddi gian<\/span><\/i><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n thu\u1ea7n c\u1ee7a d\u1ef1 \u00e1n\u00a0<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(Ng\u00e2n l\u01b0u r\u00f2ng t\u1eebng n\u0103m)<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n thu\u1ea7n \u0111\u00e3 chi\u1ebft kh\u1ea5u<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f2n ph\u1ea3i thu h\u1ed3i<\/span><\/i><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Ho\u00e0n v\u1ed1n<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 0<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(1.500)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(1.500)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">-1.500<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">485,44 (= 500\/(1+0.03))<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">-1.014,56<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 2<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">471,29 (= 500\/(1+0.03)<\/span><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">)<\/span><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">-543,27<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">457,57 (= 500\/(1+0.03)<\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">)<\/span><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">-85,7<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 4<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">444,24 (= 500\/(1+0.03)<\/span><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">)<\/span><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">0 + 386,54<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u00e0n v\u1ed1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">500\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">431,31<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">789,85<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o b\u1ea3ng tr\u00ean ta th\u1ea5y, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ebd ho\u00e0n v\u1ed1n v\u00e0o n\u0103m th\u1ee9 4 v\u00e0 b\u1eaft \u0111\u1ea7u t\u1ea1o ra l\u1ee3i nhu\u1eadn.\u00a0<\/span><b><\/b><\/span><\/p>\n<table style=\"height: 52px; width: 100%; border-collapse: collapse; border-color: #ed2121; background-color: #ebeef0;\">\n<tbody>\n<tr style=\"height: 50px;\">\n<td style=\"width: 100%; text-align: center; height: 52px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\"><strong><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=thoi-gian-hoan-von&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff6600;\">&gt;&gt;&gt; \u0110\u0102NG K\u00dd TR\u1ea2I NGHI\u1ec6M: GI\u1ea2I PH\u00c1P QU\u1ea2N TR\u1eca T\u00c0I CH\u00cdNH &#8211; K\u1ebe TO\u00c1N TH\u00d4NG MINH MISA AMIS<\/span><\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>2.3. C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n theo th\u00e1ng<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Trong c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u1ecf v\u1edbi v\u00f2ng \u0111\u1eddi ng\u1eafn ch\u1ec9 v\u00e0i th\u00e1ng, vi\u1ec7c t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n th\u01b0\u1eddng \u00e1p d\u1ee5ng theo th\u00e1ng, s\u1eed d\u1ee5ng ch\u1ec9 s\u1ed1 Th\u1eddi gian ho\u00e0n v\u1ed1n CAC (CAC Payback Period). \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 trong c\u00e1c d\u1ef1 \u00e1n marketing v\u00e0 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1ed1 Th\u1eddi gian ho\u00e0n v\u1ed1n CAC th\u1ec3 hi\u1ec7n kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 thu h\u1ed3i chi ph\u00ed \u0111\u00e3 chi cho vi\u1ec7c thu h\u00fat kh\u00e1ch h\u00e0ng, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 hi\u1ec7u qu\u1ea3 n\u1ebfu th\u1eddi gian thu h\u1ed3i v\u1ed1n CAC dao \u0111\u1ed9ng t\u1eeb 5 \u0111\u1ebfn 12 th\u00e1ng. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu th\u1eddi gian n\u00e0y d\u00e0i, vi\u1ec7c thu l\u1ee3i nhu\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng s\u1ebd ch\u1eadm h\u01a1n.<\/span><\/p>\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh th\u1eddi gian thu h\u1ed3i v\u1ed1n theo th\u00e1ng:\u00a0<\/strong><\/p>\n<p><em><span style=\"font-weight: 400;\">Th\u1eddi gian ho\u00e0n v\u1ed1n CAC = T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 cho kinh doanh v\u00e0 ti\u1ebfp th\u1ecb\/Thu nh\u1eadp \u0111\u1ebfn t\u1eeb kh\u00e1ch h\u00e0ng trong v\u00f2ng 1 th\u00e1ng<\/span><\/em><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. \u01afu \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a th\u1eddi gian ho\u00e0n v\u1ed1n<\/b><\/span><\/h2>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>3.1. \u01afu \u0111i\u1ec3m\u00a0<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span>\u00a0l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 c\u00f4ng th\u1ee9c \u0111\u01a1n gi\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 d\u1eef li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ti\u1ec1m n\u0103ng, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng r\u1ee7i ro, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n v\u1ed1n nh\u1ecf ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong m\u00f4i tr\u01b0\u1eddng thay \u0111\u1ed5i nhanh.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong style=\"color: var(--td_text_color, #111111); font-size: 22px;\">3.2. H\u1ea1n ch\u1ebf c\u1ee7a th\u1eddi gian ho\u00e0n v\u1ed1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f4ng xem x\u00e9t c\u00e1c gi\u00e1 tr\u1ecb b\u1ed5 sung m\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 t\u1ea1o ra, ch\u1eb3ng h\u1ea1n nh\u01b0 x\u00e2y d\u1ef1ng m\u1ed1i quan h\u1ec7 \u0111\u1ed1i t\u00e1c hay t\u0103ng c\u01b0\u1eddng nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u, d\u1ec5 khi\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 t\u1eadp trung v\u00e0o l\u1ee3i nhu\u1eadn ng\u1eafn h\u1ea1n v\u00e0 b\u1ecf qua l\u1ee3i \u00edch d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span> kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c. V\u00ed d\u1ee5, m\u1ed9t thi\u1ebft b\u1ecb m\u1edbi c\u00f3 th\u1ec3 ti\u00eau t\u1ed1n nhi\u1ec1u n\u0103ng l\u01b0\u1ee3ng h\u01a1n, l\u00e0m t\u0103ng chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f4ng bao g\u1ed3m y\u1ebfu t\u1ed1 gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n, t\u1ee9c l\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ti\u1ec1n nh\u1edd l\u00e3i su\u1ea5t theo th\u1eddi gian. Do \u0111\u00f3, c\u00e1c d\u1ef1 \u00e1n c\u00f3 <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TGHV<\/span> ng\u1eafn th\u01b0\u1eddng s\u1ebd tr\u00f4ng h\u1ea5p d\u1eabn h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. \u00c1p d\u1ee5ng c\u00e1ch t\u00ednh<\/b> <strong><span style=\"font-family: arial, helvetica, sans-serif;\">TGHV<\/span> <\/strong><b>v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 li\u00ean quan v\u00e0o th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean xem x\u00e9t ph\u00e2n t\u00edch k\u1ebft h\u1ee3p NPV &#8211; Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng, t\u1ef7 su\u1ea5t ho\u00e0n v\u1ed1n n\u1ed9i b\u1ed9 (IRR), MIRR v\u00e0 th\u1eddi gian ho\u00e0n v\u1ed1n khi so s\u00e1nh c\u00e1c d\u1ef1 \u00e1n \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c nh\u01b0\u1ee3c \u0111i\u1ec3m k\u1ec3 tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">M\u00f4 h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch IRR c\u00f3 th\u1ec3 so s\u00e1nh m\u1ee9c \u0111\u1ed9 h\u1ea5p d\u1eabn c\u1ee7a c\u00e1c d\u1ef1 \u00e1n kh\u00e1c nhau. V\u00ec IRR kh\u00f4ng t\u00ednh \u0111\u1ebfn r\u1ee7i ro, n\u00ean vi\u1ec7c xem x\u00e9t k\u1ebft h\u1ee3p v\u1edbi th\u1eddi gian ho\u00e0n v\u1ed1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n n\u00e0o h\u1ea5p d\u1eabn nh\u1ea5t s\u1ebd h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c nh\u1eefng nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a th\u1eddi gian thu h\u1ed3i v\u1ed1n, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>4.1. NPV &#8211; Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">NPV l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 d\u00f2ng ti\u1ec1n ra, sau khi \u0111\u00e3 chi\u1ebft kh\u1ea5u v\u1ec1 hi\u1ec7n t\u1ea1i. M\u1ed9t d\u1ef1 \u00e1n c\u00f3 NPV d\u01b0\u01a1ng ch\u1ee9ng t\u1ecf l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn l\u1edbn h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0, v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">NPV l\u00e0 c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch v\u1ed1n v\u00e0 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi c\u1ee7a c\u00e1c d\u1ef1 \u00e1n ho\u1eb7c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u1ef1 ki\u1ebfn. Ch\u1ec9 s\u1ed1 n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u0103ng th\u00eam t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f3 t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n t\u1ec7.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-165187\" src=\"\/wp-content\/uploads\/2022\/12\/cong-thuc-tinh-NPV.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh NPV\" width=\"352\" height=\"171\" \/><\/span><\/p>\n<p><strong>Trong \u0111\u00f3:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">CF = d\u00f2ng ti\u1ec1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">t = kho\u1ea3ng th\u1eddi gian d\u1ef1 \u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">k = chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I = chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u<\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>4.2. IRR &#8211; T\u1ef7 su\u1ea5t ho\u00e0n v\u1ed1n n\u1ed9i b\u1ed9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">IRR l\u00e0 t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u m\u00e0 t\u1ea1i \u0111\u00f3 NPV c\u1ee7a d\u1ef1 \u00e1n b\u1eb1ng 0. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0, v\u00ec n\u00f3 cho bi\u1ebft m\u1ee9c sinh l\u1eddi c\u1ee7a d\u1ef1 \u00e1n d\u1ef1a tr\u00ean d\u00f2ng ti\u1ec1n d\u1ef1 ki\u1ebfn. N\u1ebfu IRR l\u1edbn h\u01a1n l\u00e3i su\u1ea5t y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ea5p d\u1eabn.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-165143 aligncenter\" src=\"\/wp-content\/uploads\/2022\/12\/cach-tinh-IRR.jpg\" alt=\"C\u00e1ch t\u00ednh ch\u1ec9 s\u1ed1 IRR\" width=\"328\" height=\"100\" \/><\/span><\/p>\n<p><strong>Trong \u0111\u00f3:\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">CF = d\u00f2ng ti\u1ec1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">t = kho\u1ea3ng th\u1eddi gian d\u1ef1 \u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IRR = t\u1ef7 su\u1ea5t ho\u00e0n v\u1ed1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I = chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u<\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>4.3. MIRR &#8211; t\u1ef7 su\u1ea5t n\u1ed9i ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">MIRR (Modified Internal Rate of Return) l\u00e0 phi\u00ean b\u1ea3n c\u1ea3i ti\u1ebfn c\u1ee7a IRR, kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf c\u1ee7a IRR khi d\u00f2ng ti\u1ec1n kh\u00f4ng \u0111\u1ec1u ho\u1eb7c khi d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u kh\u00e1c nhau. MIRR s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 t\u00e1i \u0111\u1ea7u t\u01b0 c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ea1i t\u1ef7 su\u1ea5t ho\u00e0n v\u1ed1n, mang l\u1ea1i c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-165195 aligncenter\" src=\"\/wp-content\/uploads\/2022\/12\/cong-thich-tinh-ty-suat-noi-hoan-dieu-chinh.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 su\u1ea5t n\u1ed9i ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh\" width=\"696\" height=\"157\" \/><\/span><\/p>\n<p><strong>Trong \u0111\u00f3:\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">CF = d\u00f2ng ti\u1ec1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MIRR = t\u1ef7 su\u1ea5t n\u1ed9i ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<p><span style=\"font-weight: 400;\">k = chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">n = n\u0103m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n hi\u1ec7u qu\u1ea3 v\u1edbi ph\u1ea7n m\u1ec1m MISA AMIS<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" 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=thoi-gian-hoan-von&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con v\u1edbi ph\u1ea7n m\u1ec1m MISA AMIS. Ngo\u00e0i ra, ph\u1ea7n m\u1ec1m cho ph\u00e9p k\u1ebf to\u00e1n vi\u00ean:<\/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;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed; C\u01a1 quan Thu\u1ebf; h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1: gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng trong c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru, v\u1eadn h\u00e0nh nhanh ch\u00f3ng<\/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 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/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 nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/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 cung c\u1ea5p 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>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, 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=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, 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=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Th\u1eddi gian ho\u00e0n v\u1ed1n<\/strong> l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, nh\u01b0ng n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh duy nh\u1ea5t m\u00e0 n\u00ean \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f9ng c\u00e1c ch\u1ec9 s\u1ed1 c\u00f3 li\u00ean quan kh\u00e1c. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh th\u1eddi gian thu h\u1ed3i v\u1ed1n v\u00e0 \u00fd ngh\u0129a c\u1ee7a n\u00f3 s\u1ebd gi\u00fap s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n. <span style=\"font-weight: 400; 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 b\u1ea3n <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" 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=thoi-gian-hoan-von&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span> 15 ng\u00e0y full t\u00ednh n\u0103ng ngay h\u00f4m nay.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u00e1c gi\u1ea3 t\u1ed5ng h\u1ee3p: Ph\u01b0\u01a1ng Thanh<\/span><\/i><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35487\" class=\"pvc_stats total_only  \" data-element-id=\"35487\" 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>C\u00e1ch t\u00ednh th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p quan tr\u1ecdng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0o c\u0169ng c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n. Th\u1eddi gian ho\u00e0n v\u1ed1n kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 thu [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35487\" class=\"pvc_stats total_only  \" data-element-id=\"35487\" 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":27,"featured_media":35493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":5,"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>Th\u1eddi gian ho\u00e0n v\u1ed1n l\u00e0 g\u00ec? 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