{"id":1371,"date":"2017-10-20T18:00:08","date_gmt":"2017-10-20T18:00:08","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1371"},"modified":"2017-10-20T18:00:08","modified_gmt":"2017-10-20T18:00:08","slug":"thong-minh-tai-chinh-p13-1-cac-chi-so-hieu-qua-kinh-doanh-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1371","title":{"rendered":"Th\u00f4ng minh t\u00e0i ch\u00ednh (P13-1 : C\u00e1c ch\u1ec9 s\u1ed1 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p)"},"content":{"rendered":"
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\n 4.9\/5 – (7 votes) <\/div>\n<\/p><\/div>\n

Trong entry n\u00e0y v\u00e0 entry sau t\u00f4i s\u1ebd l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u1ec3 \u00f4n l\u1ea1i c\u00e1c b\u00e0i t\u1eeb 12.1 t\u1edbi 12.8. V\u1ec1 l\u00fd thuy\u1ebft b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc lo\u1ea1t entry ng\u1eafn g\u1ecdn n\u00e0y thay v\u00ec \u0111\u1ecdc 8 entry kia.<\/p>\n

\u0110\u1ecdc m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, n\u0103m c\u1ee7a m\u1ed9t c\u00f4ng ty nh\u1eb1m x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty trong k\u1ef3 v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty \u0111\u00f3 trong t\u01b0\u01a1ng lai. Hai y\u1ebfu t\u1ed1 n\u00e0y so s\u00e1nh d\u1ef1a tr\u00ean ch\u00ednh b\u1ea3n th\u00e2n c\u00f4ng ty \u0111\u00f3 v\u1edbi trung b\u00ecnh ng\u00e0nh ho\u1eb7c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh.<\/p>\n

T\u00ecm ra trung b\u00ecnh ng\u00e0nh th\u01b0\u1eddng s\u1ebd ph\u1ea3i th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00e1c c\u00f4ng ty chuy\u00ean v\u1ec1 s\u1ed1 li\u1ec7u, mu\u1ed1n c\u00f3 ph\u1ea3i mua. Ta c\u00f3 th\u1ec3 \u0111i t\u1eaft b\u1eb1ng c\u00e1ch t\u00ecm ra c\u00f4ng ty trung b\u00ecnh trong ng\u00e0nh, c\u00f4ng ty t\u1ed1t nh\u1ea5t trong ng\u00e0nh. T\u00ecm ra hai c\u00f4ng ty n\u00e0y kh\u00f4ng kh\u00f3, ch\u1ec9 c\u1ea7n nh\u00ecn quy m\u00f4 doanh s\u1ed1 l\u00e0 c\u00f3 th\u1ec3 t\u1ea1m \u0111\u1ecbnh v\u1ecb \u0111\u01b0\u1ee3c. T\u00ecm \u0111\u01b0\u1ee3c r\u1ed3i th\u00ec ph\u1ea3i c\u00f3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u1ec3 so s\u00e1nh.<\/p>\n

Trong entry n\u00e0y v\u00e0 entry sau t\u00f4i s\u1ebd ph\u00e2n t\u00edch t\u1eadp \u0111o\u00e0n hoa sen, l\u1ea5y t\u1eadp \u0111o\u00e0n H\u00f2a ph\u00e1t l\u00e0 c\u01a1 s\u1edf so s\u00e1nh. Hai c\u00f4ng ty c\u00f3 l\u0129nh v\u1ef1c kinh doanh ch\u00ednh l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u00e9p, c\u0169ng l\u00e0 \u0111\u1ed1i th\u1ee7 ch\u00ednh c\u1ee7a nhau trong \u0111\u00f3 H\u00f2a ph\u00e1t l\u00e0 c\u00f4ng ty \u0111i \u0111\u1ea7u (th\u1ee9 nh\u1ea5t) v\u00e0 Hoa Sen l\u00e0 c\u00f4ng ty th\u00e1ch th\u1ee9c (th\u1ee9 hai).<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1edbi 30\/6\/2017 c\u1ee7a hai c\u00f4ng ty:<\/p>\n

T\u1eadp \u0111o\u00e0n Hoa Sen:\u00a0HSG_17Q3_BCTC_HN<\/a><\/p>\n

T\u1eadp \u0111o\u00e0n H\u00f2a Ph\u00e1t:\u00a0HPG_17Q2_BCTC_HNSX<\/a><\/p>\n

N\u0103m t\u00e0i ch\u00ednh c\u1ee7a H\u00f2a ph\u00e1t t\u00ednh t\u1eeb 1\/1\/2017 trong khi c\u1ee7a Hoa sen l\u1ea1i t\u00ednh t\u1eeb 1\/10\/2016. Nh\u01b0 v\u1eady t\u00ednh t\u1edbi th\u1eddi \u0111i\u1ec3m 30\/6\/2017 th\u00ec b\u00e1o c\u00e1o c\u1ee7a H\u00f2a Ph\u00e1t l\u00e0 qu\u00fd II trong khi Hoa Sen l\u00e0 qu\u00fd III. M\u1ed9t c\u00f4ng ty t\u00edch l\u0169y 9 th\u00e1ng v\u00e0 m\u1ed9t c\u00f4ng ty t\u00edch l\u0169y 6 th\u00e1ng n\u00ean ta kh\u00f4ng th\u1ec3 so s\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i m\u00e0 ph\u1ea3i tr\u00ean gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u1ed1i.<\/p>\n

L\u0129nh v\u1ef1c kinh doanh ch\u00ednh c\u1ee7a Hoa Sen l\u00e0 th\u00e9p c\u00f2n H\u00f2a ph\u00e1t l\u1ea1i \u0111a d\u1ea1ng h\u01a1n, bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ed3 n\u1ed9i th\u1ea5t,…V\u00ec v\u1eady khi so s\u00e1nh v\u1edbi nhau c\u0169ng s\u1ebd c\u00f3 s\u1ef1 kh\u1eadp khi\u1ec5ng c\u00e1c ch\u1ec9 s\u1ed1. Tuy nhi\u00ean Hoa Sen l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh c\u00f2n H\u00f2a ph\u00e1t ch\u1ec9 l\u00e0 \u0111\u1ec3 l\u00e0m n\u1ec1n n\u00ean ta kh\u00f4ng quan t\u00e2m t\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

File excel c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ee5c v\u1ee5 cho entry n\u00e0y :\u00a0Hoa phat va hoa sen<\/a><\/p>\n

1.T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p<\/strong><\/span><\/h1>\n

T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p = (Doanh thu thu\u1ea7n – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)\/Doanh thu thu\u1ea7n<\/p>\n

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L\u1ee3i nhu\u1eadn g\u1ed9p c\u00f3 m\u00e3 20 trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. So v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a Hoa Sen gi\u1ea3m 5%.<\/p>\n

T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb gi\u00e1 b\u00e1n ra v\u00e0 gi\u00e1 s\u1ea3n xu\u1ea5t l\u00ean h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m. T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn g\u1ed9p gi\u1ea3m c\u00f3 th\u1ec3 do gi\u00e1 b\u00e1n gi\u1ea3m ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u0103ng ho\u1eb7c c\u1ea3 hai.<\/p>\n

Doanh s\u1ed1 Hoa Sen t\u0103ng tr\u01b0\u1edfng 49% so v\u1edbi c\u00f9ng k\u1ef3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 mang l\u1ea1i\u00a0c\u00e1c g\u1ee3i \u00fd:<\/p>\n