{"id":42357,"date":"2022-03-29T09:30:38","date_gmt":"2022-03-29T02:30:38","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=42357"},"modified":"2022-12-27T15:38:41","modified_gmt":"2022-12-27T08:38:41","slug":"pnl-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/42357\/pnl-la-gi\/","title":{"rendered":"PNL l\u00e0 g\u00ec? C\u00e1c l\u01b0u \u00fd v\u1ec1 PNL trong \u0111\u1ea7u t\u01b0 kinh doanh"},"content":{"rendered":"<p>PNL l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 trong l\u0129nh v\u1ef1c kinh doanh n\u00f3i chung. V\u1eady, <strong><em>PNL l\u00e0 g\u00ec<\/em><\/strong> v\u00e0 \u0111\u00e2u l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL trong \u0111\u1ea7u t\u01b0 kinh doanh? H\u00e3y c\u00f9ng m\u00ecnh t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau \u0111\u00e2y!<\/p>\n<figure id=\"attachment_42472\" aria-describedby=\"caption-attachment-42472\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42472 size-full\" src=\"\/wp-content\/uploads\/2022\/03\/PNL-la-gi-diem-quan-trong-cua-PNL.jpg\" alt=\"PNL l\u00e0 g\u00ec \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL\" width=\"720\" height=\"543\" srcset=\"\/wp-content\/uploads\/2022\/03\/PNL-la-gi-diem-quan-trong-cua-PNL.jpg 720w, \/wp-content\/uploads\/2022\/03\/PNL-la-gi-diem-quan-trong-cua-PNL-300x226.jpg 300w, \/wp-content\/uploads\/2022\/03\/PNL-la-gi-diem-quan-trong-cua-PNL-80x60.jpg 80w, \/wp-content\/uploads\/2022\/03\/PNL-la-gi-diem-quan-trong-cua-PNL-160x120.jpg 160w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-42472\" class=\"wp-caption-text\">PNl l\u00e0 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 m\u1ee9c doanh thu v\u00e0 ti\u1ec1m n\u0103ng c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h2>I. PNL l\u00e0 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">PNL l\u00e0 m\u1ed9t t\u1eeb vi\u1ebft t\u1eaft Ti\u1ebfng Anh c\u1ee7a \u201cProfit and Loss\u201d. D\u1ecbch sang ti\u1ebfng Vi\u1ec7t, n\u00f3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u1ee7a <strong><span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/38813\/thiet-lap-muc-tieu-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">m\u1ee5c ti\u00eau kinh doanh<\/a><\/span><\/strong>. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn. N\u00f3 cho ph\u00e9p doanh nghi\u1ec7p c\u00f3 m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 doanh thu, chi ph\u00ed c\u0169ng nh\u01b0 l\u1ee3i nhu\u1eadn. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, n\u00f3 c\u0169ng cung c\u1ea5p cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1ch v\u1eadn h\u00e0nh c\u1ee7a m\u1ed9t c\u00f4ng ty. M\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra nhi\u1ec1u l\u1ee3i nhu\u1eadn h\u01a1n trong t\u01b0\u01a1ng lai c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n<figure id=\"attachment_42358\" aria-describedby=\"caption-attachment-42358\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42358\" src=\"\/wp-content\/uploads\/2022\/03\/zc1.png\" alt=\"PNL l\u00e0 g\u00ec \u0111\u1ecbnh ngh\u0129a\" width=\"720\" height=\"473\" srcset=\"\/wp-content\/uploads\/2022\/03\/zc1.png 750w, \/wp-content\/uploads\/2022\/03\/zc1-300x197.png 300w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-42358\" class=\"wp-caption-text\">PNL l\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p>PNL<span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu tr\u1eeb t\u1ed5ng chi ph\u00ed (t\u00ednh c\u1ea3 thu\u1ebf). N\u1ebfu k\u1ebft qu\u1ea3 thu \u0111\u01b0\u1ee3c l\u00e0 s\u1ed1 \u00e2m, ta g\u1ecdi \u0111\u00f3 l\u00e0 thu nh\u1eadp r\u00f2ng. V\u00e0 nh\u01b0 v\u1eady, c\u00f4ng ty \u0111\u00e3 thua l\u1ed7. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu k\u1ebft qu\u1ea3 l\u00e0 s\u1ed1 d\u01b0\u01a1ng, c\u00f4ng ty \u0111\u00f3 \u0111\u00e3 thu \u0111\u01b0\u1ee3c l\u00e3i tr\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<div class=\"more-knowledge\"><div class=\"title\">T\u00ecm hi\u1ec3u th\u00eam<\/div><li> <a href=\"https:\/\/amis.misa.vn\/42616\/van-phong-dien-tu-la-gi\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">V\u0103n ph\u00f2ng \u0111i\u1ec7n t\u1eed \u2013 Gi\u1ea3i ph\u00e1p v\u0103n ph\u00f2ng s\u1ed1 th\u00f4ng minh cho doanh nghi\u1ec7p<\/a><\/li><li> <a href=\"https:\/\/amis.misa.vn\/41278\/bi-la-gi\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">BI l\u00e0 g\u00ec? Nh\u1eefng l\u1ee3i \u00edch c\u1ee7a Business Intelligence v\u1edbi doanh nghi\u1ec7p<\/a><\/li><li> <a href=\"https:\/\/amis.misa.vn\/38813\/thiet-lap-muc-tieu-kinh-doanh\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">Thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau kinh doanh l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p thi\u1ebft l\u1eadp hi\u1ec7u qu\u1ea3 nh\u1ea5t<\/a><\/li><\/div>\n<h2>II. T\u1ea1i sao PNL l\u1ea1i quan tr\u1ecdng trong \u0111\u1ea7u t\u01b0 kinh doanh?<\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh (PNL) l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u r\u1ea5t quan tr\u1ecdng. B\u1edfi l\u1ebd, n\u00f3 cung c\u1ea5p cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 s\u00e2u s\u1eafc v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a c\u00f4ng ty. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t <\/span>PNL<span style=\"font-weight: 400;\"> ti\u00eau c\u1ef1c s\u1ebd ph\u1ea7n n\u00e0o cho th\u1ea5y c\u00f3 \u0111i\u1ec1u g\u00ec \u0111\u00f3 kh\u00f4ng \u1ed5n trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh c\u00f4ng ty.\u00a0<\/span><span style=\"font-weight: 400;\">Tuy nhi\u00ean, trong m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p, k\u1ebft qu\u1ea3 PNL \u00e2m kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y x\u1ea3y ra n\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd d\u00e0i h\u1ea1n c\u1ee7a m\u00ecnh. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ea5y v\u00ed d\u1ee5 v\u1ec1 Twitter, cho \u0111\u1ebfn t\u1eadn qu\u00fd 4 n\u0103m 2017 c\u00f4ng ty n\u00e0y v\u1eabn ch\u01b0a \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn. Th\u1ebf nh\u01b0ng \u0111i\u1ec1u n\u00e0y l\u1ea1i kh\u00f4ng l\u00e0m lung lay \u00fd \u0111\u1ecbnh g\u1eafn b\u00f3 c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1edfi l\u1ebd, h\u1ecd tin t\u01b0\u1edfng v\u00e0o ti\u1ec1m n\u0103ng mang l\u1ea1i l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n<figure id=\"attachment_42359\" aria-describedby=\"caption-attachment-42359\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42359\" src=\"\/wp-content\/uploads\/2022\/03\/zc2.jpg\" alt=\"vai tr\u00f2 c\u1ee7a PNL trong doanh nghi\u1ec7p\" width=\"720\" height=\"376\" srcset=\"\/wp-content\/uploads\/2022\/03\/zc2.jpg 750w, \/wp-content\/uploads\/2022\/03\/zc2-300x157.jpg 300w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-42359\" class=\"wp-caption-text\">PNL c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">PNL l\u00e0 c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch c\u01a1 b\u1ea3n nh\u1ea5t gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e2n nh\u1eafc khi mua hay \u0111\u1ea7u c\u01a1 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u00e0 nh\u1edd v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch c\u00f4ng ty \u0111\u00f3 v\u1eadn h\u00e0nh. T\u1eeb \u0111\u00e2y, h\u1ecd ph\u00e1n \u0111o\u00e1n xem li\u1ec7u c\u00f4ng ty c\u00f3 \u0111ang ph\u00e1t tri\u1ec3n theo h\u01b0\u1edbng thu v\u1ec1 \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn hay kh\u00f4ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i k\u00e8m v\u1edbi PNL, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xem x\u00e9t th\u00eam c\u00e1c b\u00e1o c\u00e1o kh\u00e1c. \u0110\u00f3 l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty bao g\u1ed3m b\u00e1o c\u00e1o t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u1ebfp theo \u0111\u00f3 l\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. N\u00f3 s\u1ebd cho th\u1ea5y s\u1ef1 thay \u0111\u1ed5i trong t\u00e0i kho\u1ea3n v\u00e0 thu nh\u1eadp \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n<div class=\"beginner-guide\"><img decoding=\"async\" alt=\"\" src=\"\/sites\/amis-blog\/images\/digital-conversion-rate\/ic-guide.png?ver=1.0.0\"><div><span>B\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thi\u1ebft l\u1ee5c m\u1ee5c ti\u00eau chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/span><a href=\"https:\/\/amis.misa.vn\/goi-giai-phap-misa-amis\/\/?utm_source=Amisblog&utm_medium=content&utm_campaign=&utm_content=&utm_term=mgm__\" rel=\"nofollow\" name=\"link_keynote\" target=\"_blank\">THAM KH\u1ea2O NGAY GI\u1ea2I PH\u00c1P CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 TO\u00c0N DI\u1ec6N C\u1ee6A MISA AMIS<\/a><\/div><\/div>\n<h2>III. \u0110i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL trong \u0111\u1ea7u t\u01b0 kinh doanh<\/h2>\n<p><span style=\"font-weight: 400;\">PNL c\u00f3 m\u1ed9t v\u1ecb tr\u00ed r\u1ea5t quan tr\u1ecdng trong \u0111\u1ea7u t\u01b0 kinh doanh. B\u1edfi l\u1ebd, n\u00f3 \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng nh\u01b0 l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">PNL cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 l\u1ee3i nhu\u1eadn r\u00f2ng d\u1ef1a tr\u00ean doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00f4ng ty. \u0110\u1ed3ng th\u1eddi, n\u00f3 cho th\u1ea5y chi ti\u1ebft kh\u1ea3 n\u0103ng m\u00e0 m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd t\u1ed1t l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh (c\u1eaft gi\u1ea3m chi ph\u00ed ho\u1eb7c th\u00fac \u0111\u1ea9y doanh thu).<\/span><\/p>\n<figure id=\"attachment_42360\" aria-describedby=\"caption-attachment-42360\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42360\" src=\"\/wp-content\/uploads\/2022\/03\/zc3.jpg\" alt=\"\u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL trong kinh doanh\" width=\"720\" height=\"453\" srcset=\"\/wp-content\/uploads\/2022\/03\/zc3.jpg 700w, \/wp-content\/uploads\/2022\/03\/zc3-300x189.jpg 300w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-42360\" class=\"wp-caption-text\">PNL \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng nh\u01b0 l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, <\/span>PNL<span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p. N\u00f3 l\u00e0m \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch ki\u1ec3m tra xu h\u01b0\u1edbng doanh thu v\u00e0 chi ph\u00ed, d\u00f2ng ti\u1ec1n, thu nh\u1eadp r\u00f2ng c\u0169ng nh\u01b0 l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3. Ngo\u00e0i ra, b\u00e1o c\u00e1o PNL c\u00f2n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 cho c\u01a1 quan thu\u1ebf khi y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn kinh doanh<\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2>IV. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a PNL<\/h2>\n<h3>1. C\u00e1c th\u00e0nh ph\u1ea7n c\u01a1 b\u1ea3n c\u1ee7a PNL<\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 t\u00ecm hi\u1ec3u \u0111\u01b0\u1ee3c <\/span><strong>PNL l\u00e0 g\u00ec<\/strong><span style=\"font-weight: 400;\">, h\u00e3y c\u00f9ng xem PNL g\u1ed3m nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o qua ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y nh\u00e9:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu: PNL ph\u1ea3n \u00e1nh doanh thu ho\u1eb7c doanh thu thu\u1ea7n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Doanh thu = Doanh thu c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh + Doanh thu phi ho\u1ea1t \u0111\u1ed9ng + Thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n kinh doanh d\u00e0i h\u1ea1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn g\u1ed9p: hay c\u00f2n g\u1ecdi l\u00e0 thu nh\u1eadp g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p. \u0110\u00e2y l\u00e0 doanh thu thu\u1ea7n ch\u01b0a k\u1ec3 chi ph\u00ed b\u00e1n h\u00e0ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng: l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed chung v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p trong kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 nh\u1ea5t \u0111\u1ecbnh. N\u00f3 bao g\u1ed3m chi ph\u00ed thu\u00ea, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc, kh\u1ea5u hao. Ngo\u00e0i ra, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 l\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00e1c khi v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn r\u00f2ng: T\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed kh\u1ecfi t\u1ed5ng l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng: l\u00e0 thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf, kh\u1ea5u hao, l\u00e3i vay v\u00e0 \u1ee7y quy\u1ec1n. Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng = L\u1ee3i nhu\u1eadn g\u1ed9p + Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-cong-viec\/?source=Amisblog&amp;medium=content&amp;campaign=&amp;ucontent=&amp;term=mgm_lnanh_amis-congviec\" target=\"_blank\" rel=\"nofollow noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-74936 size-full\" src=\"\/wp-content\/uploads\/2022\/07\/center-banner.png\" alt=\"\" width=\"712\" height=\"130\" srcset=\"\/wp-content\/uploads\/2022\/07\/center-banner.png 712w, \/wp-content\/uploads\/2022\/07\/center-banner-500x91.png 500w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/a><\/p>\n<h3>2. C\u00e1c y\u00eau t\u1ed1 li\u00ean quan \u0111\u1ebfn PNL<\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i 6 th\u00e0nh ph\u1ea7n <\/span>PNL<span style=\"font-weight: 400;\"> c\u01a1 b\u1ea3n tr\u00ean, c\u00f2n c\u00f3 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan. Ch\u00fang bao g\u1ed3m thu\u1ebf thu nh\u1eadp, chi ph\u00ed l\u00e3i vay, thu nh\u1eadp v\u00e0 thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu.\u00a0\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp: l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc khi t\u00ednh thu nh\u1eadp r\u00f2ng (kh\u00f4ng bao g\u1ed3m thu\u1ebf t\u00e0i s\u1ea3n).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay: l\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 cho c\u00e1c kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp: ti\u1ec1n sinh ra t\u1eeb vi\u1ec7c g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c ngu\u1ed3n l\u00e3i su\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (EPS): cho bi\u1ebft s\u1ed1 ti\u1ec1n m\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f4ng ty s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu h\u1ecd s\u1edf h\u1eefu. Con s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean thu nh\u1eadp r\u00f2ng trong k\u1ef3. EPS c\u00f3 k\u1ebft qu\u1ea3 b\u1eb1ng t\u1ed5ng thu nh\u1eadp r\u00f2ng chia cho s\u1ed1 c\u1ed5 phi\u1ebfu hi\u1ec7n c\u00f4ng ty \u0111ang l\u01b0u h\u00e0nh.\u00a0<\/span><\/li>\n<\/ul>\n<h2>V. C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng PNL<\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ho\u00e0n thi\u1ec7n nghi\u00ean c\u1ee9u <\/span><strong>PNL l\u00e0 g\u00ec<\/strong><span style=\"font-weight: 400;\">, b\u1ea1n n\u00ean bi\u1ebft c\u00e1ch ho\u00e0n thi\u1ec7n m\u1ed9t b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng <\/span>PNL<span style=\"font-weight: 400;\">. Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o PNL theo c\u00e1ch th\u1ee7 c\u00f4ng g\u1ed3m c\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3>1. Ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o PNL m\u1ed9t b\u01b0\u1edbc<\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1c ng\u00e0nh kinh doanh nh\u1ecf s\u1eed d\u1ee5ng nhi\u1ec1u. N\u00f3 c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau: x\u00e1c \u0111\u1ecbnh thu nh\u1eadp r\u00f2ng th\u00f4ng qua vi\u1ec7c tr\u1eeb \u0111i chi ph\u00ed v\u00e0 t\u1ed5n th\u1ea5t t\u1eeb doanh thu v\u00e0 l\u00e3i. Thu nh\u1eadp r\u00f2ng = (Doanh thu + L\u00e3i) &#8211; (Chi ph\u00ed + T\u1ed5n th\u1ea5t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 m\u1ed9t t\u1ed5ng ph\u1ee5 cho t\u1ea5t c\u1ea3 m\u1ee5c h\u00e0ng doanh thu. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady cho m\u1ee5c chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i b\u00e1o c\u00e1o l\u00e0 ph\u1ea7n l\u00e3i v\u00e0 l\u1ed7 r\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3c \u0111i\u1ec3m: kh\u00f4ng cung c\u1ea5p ph\u00e2n t\u00edch chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c t\u00ednh to\u00e1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 14pt; color: #ff6600;\">\u1ee8NG D\u1ee4NG PNL HI\u1ec6U QU\u1ea2 V\u1edaI B\u1ed8 GI\u1ea2I PH\u00c1P \u0110I\u1ec0U H\u00c0NH MISA AMIS<\/span><\/p>\n<p style=\"text-align: center;\">\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=\"\u0111\u0103ng k\u00fd t\u01b0 v\u1ea5n\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2022\/03\/cta-dang-ky-tu-van-mau-cam-1.png\"><\/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=\"8419cf17-7904-496f-ab8d-dc0689cb1406\">\n            globalThis.lzfr.renderExternalForm({formId: \"8419cf17-7904-496f-ab8d-dc0689cb1406\", 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><\/p>\n<h3>2. Ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o PNL nhi\u1ec1u b\u01b0\u1edbc<\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean h\u00e0ng t\u1ed3n kho. \u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ee7a <\/span>PNL<span style=\"font-weight: 400;\"> nhi\u1ec1u b\u01b0\u1edbc l\u00e0 n\u00f3 t\u00e1ch bi\u1ec7t doanh thu ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1c doanh thu v\u00e0 chi ph\u00ed kh\u00e1c.\u00a0<\/span><\/p>\n<figure id=\"attachment_42361\" aria-describedby=\"caption-attachment-42361\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42361\" src=\"\/wp-content\/uploads\/2022\/03\/zc4.jpg\" alt=\"ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o PNL\" width=\"720\" height=\"480\" srcset=\"\/wp-content\/uploads\/2022\/03\/zc4.jpg 800w, \/wp-content\/uploads\/2022\/03\/zc4-300x200.jpg 300w, \/wp-content\/uploads\/2022\/03\/zc4-768x512.jpg 768w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-42361\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p PNL nhi\u1ec1u b\u01b0\u1edbc \u0111\u1ec3 x\u1eed l\u00fd h\u00e0ng t\u1ed3n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh 3 b\u01b0\u1edbc c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n &#8211; V\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng = L\u1ee3i nhu\u1eadn g\u1ed9p &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp r\u00f2ng = S\u1ed1 ti\u1ec1n thu\u1ea7n c\u1ee7a doanh thu v\u00e0 l\u00e3i ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng + chi ph\u00ed phi ho\u1ea1t \u0111\u1ed9ng + T\u1ed5n th\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c t\u1ea1o PNL th\u1ee7 c\u00f4ng nh\u01b0 tr\u00ean, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn. T\u1eeb vi\u1ec7c ph\u00e2n t\u00edch PNL trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n s\u1ebd c\u00f3 cho m\u00ecnh m\u1ed9t b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. T\u1eeb \u0111\u00f3, ban l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng doanh thu trong t\u01b0\u01a1ng lai.\u00a0<\/span><\/p>\n<h2>VI. K\u1ebft lu\u1eadn<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 <\/span><strong>PNL l\u00e0 g\u00ec<\/strong><span style=\"font-weight: 400;\">, nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL trong \u0111\u1ea7u t\u01b0 kinh doanh. C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 m\u1ed9t s\u1ed1 c\u00e1ch th\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng PNL c\u1ee7a doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3. <\/span><span style=\"font-weight: 400;\">Hy v\u1ecdng b\u00e0i vi\u1ebft c\u00f3 th\u1ec3 gi\u00fap \u00edch nhi\u1ec1u cho b\u1ea1n \u0111\u1ecdc trong vi\u1ec7c n\u00e2ng cao ki\u1ebfn th\u1ee9c qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: center;\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\n    &lt;link rel=&quot;stylesheet&quot; href=&quot;\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0&quot;&gt;\n    &lt;!-- AMIS aiMarketing Form Embed Code --&gt;\n    &lt;div class=&quot;popup-embed-img&quot;&gt;&lt;img alt=&quot;&quot;\u0111\u0103ng&quot; src=&quot;&quot;https:\/\/amis.misa.vn\/wp-content\/uploads\/2022\/03\/cta-dang-ky-tu-van-mau-cam-1.png&quot;&quot;&gt;&lt;\/div&gt;\n    &lt;div class=&quot;aimarketing-form-embed-code embed-popup-shortcode&quot; id=&quot;embedPopupShortcode&quot;&gt;\n        &lt;script env=production id=&quot;ladizone-form-renderer&quot; src=&quot;https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js&quot;&gt;&lt;\/script&gt;\n        &lt;script render-for=&quot;&quot;8419cf17-7904-496f-ab8d-dc0689cb1406&quot;&quot;&gt;\n            globalThis.lzfr.renderExternalForm({formId: &quot;&quot;8419cf17-7904-496f-ab8d-dc0689cb1406&quot;&quot;, tenantId: &quot;&quot;56c33c47-78ec-4b3a-92ba-9fdb7830a6d4&quot;&quot;, domainUnomi: &quot;&quot;https:\/\/ladizone.com&quot;&quot; });\n        &lt;\/script&gt;\n    &lt;\/div&gt;    \n    &lt;!-- end AMIS aiMarketing Form Embed Code --&gt;\n    &lt;script defer src=&quot;\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0&quot;&gt;&lt;\/script&gt;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0}\">\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=\"\u0111\u0103ng k\u00fd nh\u1eadn t\u00e0i li\u1ec7u\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2022\/10\/123-456-7890.png\"><\/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=\"80303a0f-b84e-47fc-8539-a02842530771\">\n            globalThis.lzfr.renderExternalForm({formId: \"80303a0f-b84e-47fc-8539-a02842530771\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:961,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0}\"><!-- Error, Advert is not available at this time due to schedule\/geolocation restrictions! --><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_42357\" class=\"pvc_stats total_only  \" data-element-id=\"42357\" 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>PNL l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 trong l\u0129nh v\u1ef1c kinh doanh n\u00f3i chung. V\u1eady, PNL l\u00e0 g\u00ec v\u00e0 \u0111\u00e2u l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a PNL trong \u0111\u1ea7u t\u01b0 kinh doanh? H\u00e3y c\u00f9ng m\u00ecnh t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau \u0111\u00e2y! I. PNL l\u00e0 g\u00ec? PNL l\u00e0 [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_42357\" class=\"pvc_stats total_only  \" data-element-id=\"42357\" 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":63,"featured_media":42474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":4.9,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2603],"tags":[1883],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PNL l\u00e0 g\u00ec? C\u00e1c l\u01b0u \u00fd v\u1ec1 PNL trong \u0111\u1ea7u t\u01b0 kinh doanh<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PNL l\u00e0 g\u00ec? C\u00e1c l\u01b0u \u00fd v\u1ec1 PNL trong \u0111\u1ea7u t\u01b0 kinh doanh","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/42357\/pnl-la-gi\/","url":"https:\/\/amis.misa.vn\/42357\/pnl-la-gi\/","name":"PNL l\u00e0 g\u00ec? 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