{"id":69295,"date":"2022-10-25T09:05:31","date_gmt":"2022-10-25T02:05:31","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=69295"},"modified":"2023-08-11T11:12:30","modified_gmt":"2023-08-11T04:12:30","slug":"retained-earnings-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/69295\/retained-earnings-la-gi\/","title":{"rendered":"Retained earnings l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i chi ti\u1ebft"},"content":{"rendered":"

L\u1ee3i nhu\u1eadn l\u00e0 m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng th\u01b0\u1edbc \u0111o \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/span>Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, MISA AMIS xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc kh\u00e1i ni\u1ec7m, c\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 ti\u00eau retained earnings – l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n

1. L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (retained earnings) l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n

Retained earnings l\u00e0 <\/span>l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i – <\/span><\/i>th\u1ef1c ch\u1ea5t l\u00e0 kho\u1ea3n thu nh\u1eadp r\u00f2ng sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN v\u00e0 sau khi \u0111\u00e3 tr\u1ea3 ph\u1ea7n c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty, n\u00f3 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u00e1i \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh cho doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n

2. C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/b><\/span><\/h2>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c nh\u01b0 sau:<\/span><\/p>\n\n\n\n
\n

L\u1ee3i nhu\u1eadn <\/b><\/span>gi\u1eef l\u1ea1i cu\u1ed1i k\u1ef3<\/b><\/span><\/p>\n<\/td>\n

=<\/b><\/span><\/td>\nL\u1ee3i nhu\u1eadn <\/b><\/span>gi\u1eef l\u1ea1i \u0111\u1ea7u k\u1ef3<\/b><\/span><\/td>\n+<\/b><\/span><\/td>\nThu nh\u1eadp r\u00f2ng (ho\u1eb7c L\u1ed7 r\u00f2ng) ph\u00e1t sinh trong k\u1ef3<\/b><\/span><\/td>\n–<\/b><\/span><\/td>\n\n

C\u1ed5 t\u1ee9c <\/b><\/span>tr\u1ea3 trong k\u1ef3<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/p>\n\n\n\n\n\n\n
\n

Ch\u1ec9 ti\u00eau<\/b><\/span><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ea7u k\u1ef3<\/span><\/p>\n<\/td>\n

S\u1ed1 d\u01b0 l\u0169y k\u1ebf l\u1ee3i nhu\u1eadn \u0111\u1ea7u k\u1ef3<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp r\u00f2ng ph\u00e1t sinh trong k\u1ef3(*)<\/span><\/td>\nS\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed c\u1ee7a n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n
C\u1ed5 t\u1ee9c tr\u1ea3 trong k\u1ef3<\/span><\/td>\n\n

Ph\u1ea7n chi tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n (n\u1ebfu c\u00f3) b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*) Thu nh\u1eadp r\u00f2ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/span><\/i><\/span><\/p>\n\n\n\n
\n

Thu nh\u1eadp r\u00f2ng ph\u00e1t sinh trong k\u1ef3<\/b><\/span><\/p>\n<\/td>\n

=<\/b><\/span><\/td>\nT\u1ed5ng doanh thu <\/b><\/span>ph\u00e1t sinh trong k\u1ef3<\/b><\/span><\/td>\n–<\/b><\/span><\/td>\n\n

T\u1ed5ng chi ph\u00ed <\/b><\/span>ph\u00e1t sinh trong k\u1ef3<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span>Trong \u0111\u00f3:<\/span><\/p>\n\n\n\n\n\n
\n

Ch\u1ec9 ti\u00eau<\/b><\/span><\/p>\n<\/td>\n

\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n<\/td>\n

\n

\u00a0 Doanh thu thu\u1ea7n\u00a0<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng chi ph\u00ed ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n<\/td>\n

\n

\u00a0 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/span><\/p>\n

+ Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0<\/span><\/p>\n

+ Chi ph\u00ed b\u00e1n h\u00e0ng\u00a0<\/span><\/p>\n

+ Chi ph\u00ed kh\u00e1c\u00a0<\/span><\/p>\n

+ Chi ph\u00ed thu\u1ebf thu nh\u1eadp nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\"<\/a><\/p>\n

3. C\u00e1ch s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i sao cho hi\u1ec7u qu\u1ea3<\/b><\/h2>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu v\u00e0 s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

Nh\u01b0ng l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 th\u00ec kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p m\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng, c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3… \u0111\u1ec1u quan t\u00e2m.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch nh\u01b0 sau:<\/span><\/p>\n

\"\"
H\u00ecnh 1: C\u00e1ch s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/figcaption><\/figure>\n

T\u00e1i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:\u00a0<\/span><\/strong><\/h3>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1eb7c n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c \u0111a d\u1ea1ng nh\u01b0:<\/span><\/p>\n

+ Th\u00e0nh l\u1eadp th\u00eam chi nh\u00e1nh<\/span><\/p>\n

+ \u0110a d\u1ea1ng h\u00f3a c\u00e1c k\u00eanh b\u00e1n h\u00e0ng<\/span><\/p>\n

+ \u0110\u1ea7u t\u01b0 v\u00e0o ph\u00e2n kh\u00fac s\u1ea3n ph\u1ea9m m\u1edbi c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra bi\u1ebfn \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

T\u00e1i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u0103ng n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m hi\u1ec7n c\u00f3.\u00a0<\/span><\/strong><\/h3>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u0169 nh\u1eb1m t\u0103ng n\u0103ng su\u1ea5t, hi\u1ec7u qu\u1ea3 ho\u1eb7c nghi\u00ean c\u1ee9u, b\u1ed5 sung m\u1ed9t v\u00e0i \u0111\u1eb7c \u0111i\u1ec3m m\u1edbi nh\u1eb1m c\u1ea3i thi\u1ec7n, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, t\u00ednh n\u0103ng s\u1ea3n ph\u1ea9m ho\u1eb7c m\u1edf r\u1ed9ng s\u1ef1 l\u1ef1a ch\u1ecdn cho kh\u00e1ch h\u00e0ng v\u1ec1 m\u1eabu m\u00e3, k\u00edch th\u01b0\u1edbc…<\/span><\/p>\n

– \u0110\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c:\u00a0<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3, c\u00f3 l\u1ee3i nhu\u1eadn, c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c thu h\u1ed3i k\u1ecbp th\u1eddi th\u00ec c\u00f3 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c ho\u1eb7c tham gia c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&A (mua b\u00e1n, s\u00e1p nh\u1eadp doanh nghi\u1ec7p). \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 gia t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/span><\/p>\n

Mua l\u1ea1i c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng<\/span><\/strong><\/h3>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n, trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng, khi m\u1ed9t nh\u00f3m c\u1ed5 \u0111\u00f4ng kh\u00f4ng mu\u1ed1n s\u1edf h\u1eefu m\u00e0 mu\u1ed1n b\u00e1n l\u1ea1i c\u1ed5 ph\u1ea7n ho\u1eb7c doanh nghi\u1ec7p mu\u1ed1n mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec3 thay \u0111\u1ed5i t\u1ef7 l\u1ec7\/c\u01a1 c\u1ea5u s\u1edf h\u1eefu th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 mua l\u1ea1i s\u1ed1 c\u1ed5 ph\u1ea7n n\u00e0y.\u00a0<\/span><\/p>\n

>> Xem th\u00eam: Chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n<\/a><\/span><\/span> \u2013 c\u00e1ch t\u00ednh v\u00e0 \u00fd ngh\u0129a<\/span><\/strong><\/em><\/p>\n

4. L\u1ee3i \u00edch v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n

Khi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i k\u1ebft h\u1ee3p v\u1edbi qu\u1ea3n l\u00fd t\u1ed1t c\u00f4ng n\u1ee3, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p s\u1ebd c\u00f3 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh d\u1ed3i d\u00e0o, \u0111i\u1ec1u n\u00e0y s\u1ebd t\u1ea1o ra nh\u1eefng l\u1ee3i th\u1ebf v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n l\u1edbn m\u1ea1nh.\u00a0<\/span><\/p>\n

C\u1ee5 th\u1ec3:<\/span><\/p>\n

– \u0110\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ea3m b\u1ea3o \u0111\u1ec3 doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111\u1ed1i ph\u00f3, ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro li\u00ean quan t\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh, gi\u00fap cho doanh nghi\u1ec7p duy tr\u00ec \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng v\u00e0 v\u1eefng v\u00e0ng v\u01b0\u1ee3t qua trong c\u00e1c giai \u0111o\u1ea1n kh\u00f3 kh\u0103n.<\/span><\/p>\n

– Vi\u1ec7c c\u00f3 s\u1eb5n m\u1ed9t kho\u1ea3n L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u00f2n gi\u00fap doanh nghi\u1ec7p s\u1eb5n s\u00e0ng n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nh\u1eefng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 m\u1edbi, kh\u00f4ng b\u1ecf l\u1ee1 nh\u1eefng c\u01a1 h\u1ed9i kinh doanh t\u1ed1t.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng, vi\u1ec7c \u0111\u1ec3 l\u1ea1i l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p gi\u00fap gia t\u0103ng c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 ph\u1ea7n l\u1ee3i t\u1ee9c ph\u00e2n chia cho c\u1ed5 \u0111\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng s\u1ebd t\u0103ng l\u00ean trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

N\u1ebfu vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng retained earnings kh\u00f4ng h\u1ee3p l\u00fd, khoa h\u1ecdc s\u1ebd ph\u00e1t sinh m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf nh\u01b0 sau:<\/span><\/p>\n

– Kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (retained earnings) n\u1ebfu \u0111\u1ec3 l\u1ea1i doanh nghi\u1ec7p m\u00e0 ch\u01b0a \u0111\u1ea7u t\u01b0, ch\u1eadm s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p. Do v\u1eady, doanh nghi\u1ec7p khi quy\u1ebft \u0111\u1ecbnh gi\u1eef l\u1ea1i l\u1ee3i nhu\u1eadn th\u00ec c\u1ea7n x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng k\u1ecbp th\u1eddi, h\u1ee3p l\u00fd; \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng linh ho\u1ea1t \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang th\u1eddi \u0111i\u1ec3m.\u00a0<\/span><\/p>\n

–\u00a0Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (retained earnings) s\u1ebd do nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p chi ti\u00eau, s\u1eed d\u1ee5ng kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y kh\u00f4ng \u0111\u00fang nh\u01b0 mong \u0111\u1ee3i hay k\u1ef3 v\u1ecdng c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng th\u00ec s\u1ebd g\u00e2y ra m\u00e2u thu\u1eabn v\u00e0 t\u1ea1o t\u00e2m l\u00fd lo ng\u1ea1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n

– Ngo\u00e0i ra, khi kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (retained earnings) \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p m\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng l\u1ea1i ch\u1eadm tr\u1ec5 ho\u1eb7c c\u00f3 nh\u1eefng b\u1ea5t \u0111\u1ed3ng v\u1ec1 c\u00e1ch qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u00e1t sinh m\u00e2u thu\u1eabn gi\u1eefa nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 ph\u00e1t sinh th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n

– Ngo\u00e0i ra, vi\u1ec7c gi\u1eef l\u1ea1i kho\u1ea3n l\u1ee3i nhu\u1eadn m\u00e0 kh\u00f4ng ph\u00e2n chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u0169ng khi\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ea7u t\u01b0 v\u00ec m\u1ee5c ti\u00eau thu c\u1ed5 t\u1ee9c b\u1ecb suy gi\u1ea3m ni\u1ec1m tin v\u00e0 kh\u00f4ng h\u00e0i l\u00f2ng v\u1edbi doanh nghi\u1ec7p v\u00ec kho\u1ea3n l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng nh\u01b0 mong \u0111\u1ee3i. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u1ed5 \u0111\u00f4ng r\u00fat v\u1ed1n ho\u1eb7c gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p.<\/span><\/p>\n

\"\"<\/a><\/p>\n

5. Ph\u00e2n t\u00edch t\u1ef7 s\u1ed1 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/b><\/span><\/h2>\n

T\u1ef7 s\u1ed1 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (hay h\u1ec7 s\u1ed1 t\u00e1i \u0111\u1ea7u t\u01b0, t\u1ef7 l\u1ec7 t\u00e1i \u0111\u1ea7u t\u01b0): L\u00e0 m\u1ed9t t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau thu\u1ebf cho m\u1ee5c \u0111\u00edch t\u00e1i \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

T\u1ef7 s\u1ed1 n\u00e0y ch\u00ednh b\u1eb1ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i chia cho <\/span>l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/a><\/span>, cho bi\u1ebft c\u1ee9 trong 1 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf th\u00ec doanh nghi\u1ec7p gi\u1eef l\u1ea1i bao nhi\u00eau \u0111\u1ed3ng \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0. T\u1ef7 s\u1ed1 c\u00e0ng l\u1edbn t\u1ee9c l\u00e0 doanh nghi\u1ec7p t\u00e1i \u0111\u1ea7u t\u01b0 c\u00e0ng nhi\u1ec1u.<\/span><\/span><\/p>\n

C\u00f3 th\u1ec3 ph\u00e2n t\u00edch t\u1ef7 s\u1ed1 n\u00e0y theo ph\u1ea7n tr\u0103m ho\u1eb7c theo \u00fd ngh\u0129a 100 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f3 bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau c\u0103n b\u1ea3n \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 ph\u00e2n t\u00edch c\u1ea7n xem x\u00e9t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1ed1n, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 s\u1ed1 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i:\u00a0<\/span><\/p>\n\n\n\n\n
\n

T\u1ef7 s\u1ed1 <\/b><\/span>l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/b><\/span><\/p>\n<\/td>\n

=<\/b><\/span><\/td>\nL\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/b><\/span><\/td>\nx<\/b><\/span><\/td>\n100%<\/b><\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 minh h\u1ecda:\u00a0<\/b><\/span><\/p>\n

C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00fac Khang c\u00f3 s\u1ed1 li\u1ec7u tr\u00ean <\/span>thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/span><\/span> n\u0103m 2020 v\u00e0 n\u0103m 2021 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u1ea1i nh\u01b0 sau:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: 1.000 \u0111\u1ed3ng<\/span><\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/b><\/span><\/td>\nN\u0103m 2020<\/b><\/span><\/td>\nN\u0103m 2021<\/b><\/span><\/td>\nCh\u00eanh l\u1ec7ch<\/b><\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/span><\/td>\n500.000<\/span><\/td>\n?<\/span><\/td>\n?<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp r\u00f2ng<\/span><\/td>\n1.500.000<\/span><\/td>\n2.000.000<\/span><\/td>\n500.000<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/td>\n1.500.000<\/span><\/td>\n2.000.000<\/span><\/td>\n500.000<\/span><\/td>\n<\/tr>\n
C\u1ed5 t\u1ee9c<\/span><\/td>\n1.000.000<\/span><\/td>\n1.200.000<\/span><\/td>\n200.000<\/span><\/td>\n<\/tr>\n
T\u1ef7 su\u1ea5t\u00a0<\/span><\/p>\n

l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/span><\/td>\n

33,33%<\/span><\/td>\n?<\/span><\/td>\n?<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

X\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau c\u00f2n thi\u1ebfu trong b\u1ea3ng<\/span><\/p>\n

Gi\u1ea3i \u0111\u00e1p:<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng s\u1ed1 li\u1ec7u n\u0103m 2020 v\u00e0 n\u0103m 2021 b\u00ean tr\u00ean ch\u00fang ta c\u00f3 th\u1ec3 th\u1ea5y:<\/span><\/p>\n

– N\u0103m 2020:\u00a0<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 1.500.000, t\u01b0\u01a1ng \u1ee9ng thu nh\u1eadp r\u00f2ng c\u0169ng l\u00e0 1.500.000. C\u1ed5 t\u1ee9c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 1.000.000.\u00a0<\/span><\/p>\n

D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c ta x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 ti\u00eau:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i = 500.000<\/span> T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i = 33,33%<\/span><\/span><\/p>\n

– N\u0103m 2021:\u00a0<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 2.000.000, t\u01b0\u01a1ng \u1ee9ng thu nh\u1eadp r\u00f2ng c\u0169ng l\u00e0 2.000.000. C\u1ed5 t\u1ee9c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 1.200.000.\u00a0<\/span><\/p>\n

D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c ta t\u00ednh \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i = L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ban \u0111\u1ea7u + Thu nh\u1eadp r\u00f2ng (ho\u1eb7c L\u1ed7 r\u00f2ng) – C\u1ed5 t\u1ee9c<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0= 500.000 + 2.000.000 – 1.200.000<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0= 1.300.000<\/span><\/p>\n

T\u1ef7 s\u1ed1 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i = (L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i\/L\u1ee3i nhu\u1eadn sau thu\u1ebf) x 100%<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0= (1.300.000 \/ 2.000.000) x 100%<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0= 65%<\/span><\/p>\n

B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/b><\/span><\/td>\nN\u0103m 2020<\/b><\/span><\/td>\nN\u0103m 2021<\/b><\/span><\/td>\nCh\u00eanh l\u1ec7ch<\/b><\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/span><\/td>\n500.000<\/span><\/td>\n1.300.000<\/span><\/td>\n800.000<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp r\u00f2ng<\/span><\/td>\n1.500.000<\/span><\/td>\n2.000.000<\/span><\/td>\n500.000<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/td>\n1.500.000<\/span><\/td>\n2.000.000<\/span><\/td>\n500.000<\/span><\/td>\n<\/tr>\n
C\u1ed5 t\u1ee9c<\/span><\/td>\n1.000.000<\/span><\/td>\n1.200.000<\/span><\/td>\n200.000<\/span><\/td>\n<\/tr>\n
T\u1ef7 su\u1ea5t\u00a0<\/span><\/p>\n

l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/span><\/td>\n

33,33%<\/span><\/td>\n65%<\/span><\/td>\n31,67%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u1eadn x\u00e9t:\u00a0<\/span><\/p>\n

L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i n\u0103m 2021 t\u0103ng m\u1ea1nh so v\u1edbi n\u0103m 2020 (t\u0103ng 800.000) v\u00e0 thu nh\u1eadp r\u00f2ng t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u0103ng c\u1ee7a l\u1ee3i nhu\u1eadn sau thu\u1ebf (t\u0103ng 500.000).\u00a0<\/span><\/p>\n

S\u1ed1 c\u1ed5 t\u1ee9c c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c chia c\u0169ng t\u0103ng n\u0103m 2021 nhi\u1ec1u h\u01a1n so v\u1edbi n\u0103m 2020 l\u00e0 200.000.\u00a0<\/span><\/p>\n

Kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u1ee7a n\u0103m 2021 so v\u1edbi n\u0103m 2020 t\u0103ng 800.000 s\u1ebd gi\u00fap C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00fac Khang c\u00f3 ngu\u1ed3n \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/p>\n

Ngo\u00e0i ra, khi t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u1ee7a n\u0103m 2021 (65%) so v\u1edbi n\u0103m 2020 (33,33%) c\u0169ng t\u0103ng l\u00ean 31,67%. Nh\u01b0 v\u1eady, t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u1eabn chi\u1ebfm t\u1ef7 tr\u1ecdng cao \u0111\u00e1ng k\u1ec3 trong l\u1ee3i nhu\u1eadn sau thu\u1ebf.\u00a0<\/span><\/p>\n

Qua nh\u1eefng ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00fac Khang \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch t\u1eadp trung ngu\u1ed3n v\u1ed1n v\u00e0 gi\u1eef l\u1ea1i nhi\u1ec1u l\u1ee3i nhu\u1eadn v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, t\u00e1i \u0111\u1ea7u t\u01b0 theo chi\u1ebfn l\u01b0\u1ee3c kinh doanh d\u00e0i h\u1ea1n. M\u1eb7c d\u00f9 v\u1eady, c\u00f4ng ty v\u1eabn quan t\u00e2m \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng khi chia c\u1ed5 t\u1ee9c n\u0103m 2021 l\u00e0 1.200.000, t\u0103ng 200.000 so v\u1edbi n\u0103m 2020 l\u00e0 1.000.000.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ea7n n\u1eafm v\u1ec1 ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i (retained earnings). Hy v\u1ecdng nh\u1eefng chia s\u1ebb t\u1eeb b\u00e0i vi\u1ebft s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 ch\u1ec9 ti\u00eau n\u00e0y c\u0169ng nh\u01b0 gi\u00fap cho c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t.\u00a0<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n

Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n thu\u1ea7n, <\/span>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span> c\u00f2n l\u00e0 tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c, \u0111em \u0111\u1ebfn cho nh\u00e0 qu\u1ea3n tr\u1ecb g\u00f3c nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c t\u00ednh n\u0103ng \u01b0u vi\u1ec7t:<\/span><\/span><\/p>\n