{"id":1389,"date":"2017-10-05T19:07:21","date_gmt":"2017-10-05T19:07:21","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1389"},"modified":"2017-10-05T19:07:21","modified_gmt":"2017-10-05T19:07:21","slug":"thong-minh-tai-chinh-p12-1-hoc-doc-hieu-bao-cao-tai-chinh-vingroup","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1389","title":{"rendered":"Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-1 : H\u1ecdc \u0111\u1ecdc hi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vingroup)"},"content":{"rendered":"<div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"kksr-stars-active\" style=\"width: 103.6px;\">\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"kksr-legend\" style=\"font-size: 16px;\">\n            4.4\/5 &#8211; (15 votes)    <\/div>\n<\/p><\/div>\n<p>V\u00e0i ng\u00e0y tr\u01b0\u1edbc \u0111\u1ed3ng lo\u1ea1t c\u00e1c trang m\u1ea1ng \u0111\u1ec1u \u0111\u0103ng b\u00e0i vi\u1ebft Vingroup \u0111\u00e3 c\u00f3 20 m\u1eabu concept \u00f4 t\u00f4 Vinfast. T\u1eeb h\u1ed3i Vingroup c\u00f4ng b\u1ed1 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 th\u00ec th\u00f4ng tin li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean m\u1ecdi k\u00eanh truy\u1ec1n th\u00f4ng. Ta th\u1ea5y r\u1eb1ng \u0111\u00e2y ch\u1eb3ng ph\u1ea3i l\u00e0 ng\u1eabu nhi\u00ean.<\/p>\n<p>L\u00e0 ng\u01b0\u1eddi c\u1ef1c \u00edt xem tivi m\u00e0 m\u00ecnh c\u0169ng ti\u1ebfp c\u1eadn tr\u00ean tivi \u0111\u00f4i l\u1ea7n, \u00edt nh\u1ea5t tr\u00ean th\u1eddi s\u1ef1 l\u00fac 7 gi\u1edd t\u1ed1i v\u00e0 tr\u00ean 70 ph\u00fat \u0111\u1ec3 hi\u1ec3u s\u00e1ng ch\u1ee7 nh\u1eadt. C\u00f2n tr\u00ean m\u1ea1ng th\u00ec Vnexpress, vneconomy, cafef,vnexpress,&#8230;&#8230;C\u00e1c tin t\u1ee9c \u0111\u01b0a ra c\u0169ng r\u1ea5t c\u00f3 b\u00e0i b\u1ea3n, d\u01b0\u1eddng nh\u01b0 n\u00f3 \u0111\u00e3 d\u01b0\u1ee3c schedule t\u1eeb tr\u01b0\u1edbc \u0111\u00f3, \u0111\u00e3 \u0111\u0103ng l\u00e0 \u0111\u0103ng \u0111\u1ed3ng lo\u1ea1t tr\u00ean m\u1ecdi ph\u01b0\u01a1ng ti\u1ec7n. X\u00e9t tr\u00ean g\u00f3c \u0111\u1ed9 n\u00e0y th\u00ec BKAV ph\u1ea3i g\u1ecdi b\u1eb1ng c\u1ee5, gi\u1edd m\u1edbi th\u1ea5y qu\u1ea3ng c\u00e1o Bphone tr\u00ean VTV sau th\u1eddi s\u1ef1; c\u00f2n th\u00f4ng tin g\u1ea7n nh\u01b0 bi\u1ec7t t\u0103m, ch\u00ecm ngh\u1ec9m.<\/p>\n<p>\u0110\u00fang l\u00e0 Vingroup c\u00f3 ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng v\u1eadn \u0111\u1ed9ng h\u00e0nh lang,.. nh\u01b0ng n\u00f2ng c\u1ed1t c\u1ee7a h\u1ecd ph\u1ea3i k\u1ec3 \u0111\u1ebfn \u0111\u00f3 l\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb. B\u1eb1ng n\u0103ng l\u1ef1c c\u1ee7a m\u00ecnh h\u1ecd s\u1eafp \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ed9t ng\u01b0\u1eddi sinh ra l\u00e0m vi\u1ec7c cho Vingroup, \u1edf nh\u00e0 Vinhome, h\u1ecdc \u1edf Vinschool, \u0111i xe Vinfast, kh\u00e1m b\u1ec7nh \u1edf Vinmec, mua th\u1ee9c \u0103n \u1edf Vinmart, mua tivi \u1edf Vinpro,\u00a0 mua qu\u1ea7n \u00e1o gi\u1ea7y d\u00e9p \u1edf VinDS, \u0111i ngh\u1ec9 \u1edf Vinpearl. Gi\u1edd Vingroup ch\u1ec9 thi\u1ebfu ng\u00e2n h\u00e0ng l\u00e0 \u0111\u1ee7 b\u1ed9.<\/p>\n<p>C\u00e1ch \u0111\u00e2y t\u1ea7m ch\u1ee5c n\u0103m ng\u01b0\u1eddi ta ch\u1eb3ng th\u1ec3 t\u01b0\u1edfng t\u01b0\u1ee3ng n\u1ed5i Th\u1ebf gi\u1edbi s\u1ed1 Digiworld chuy\u00ean v\u1ec1 \u0111\u1ed3 c\u00f4ng ngh\u1ec7 l\u1ea1i \u0111i kinh doanh th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng. BKAV kinh doanh ph\u1ea7n m\u1ec1m nh\u1ea9y sang s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i&#8230;N\u00f3 th\u1ec3 hi\u1ec7n m\u1ed9t s\u1ef1 chuy\u1ec3n bi\u1ebfn r\u1ea5t l\u1edbn v\u1ec1 c\u00e1ch th\u1ee9c kinh doanh.<\/p>\n<p>Ch\u00fang ta n\u00ean nh\u00ecn nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 s\u1ef1 ph\u00e1t tri\u1ec3n n\u00e0y? Vingroup \u0111ang h\u01b0\u1edbng t\u1edbi m\u1ed9t si\u00eau doanh nghi\u1ec7p m\u00e0 n\u1ebfu c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec th\u00ec c\u0169ng kh\u00f4ng \u00e1i d\u00e1m d\u00e2y v\u00e0o v\u00ec n\u00f3 \u0111\u1ed5 v\u1ee1 \u1ea3nh h\u01b0\u1eddng r\u1ea5t l\u1edbn t\u1edbi kinh t\u1ebf, ch\u00ednh tr\u1ecb. Hay n\u00f3 s\u1ebd l\u00e0 c\u00e1nh chim \u0111\u1ea7u \u0111\u00e0n gi\u00fap n\u00e2ng m\u1ecdi chu\u1ea9n m\u1ef1c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t Nam, gi\u00fap Vi\u1ec7t Nam n\u1edf m\u00e0y n\u1edf m\u1eb7t v\u1edbi th\u1ebf gi\u1edbi ?<\/p>\n<p>Entry n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t DN th\u00f4ng qua \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Vingroup. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1ch \u0111\u1ec3 ta bi\u1ebft m\u1ed9t doanh nghi\u1ec7p kh\u1ecfe hay y\u1ebfu, thay v\u00ec c\u00e1ch l\u00e0m th\u00f4ng th\u01b0\u1eddng l\u00e0 ch\u1ec9 xem ng\u01b0\u1eddi kh\u00e1c ca ng\u1ee3i hay ch\u00ea bai. V\u1eeba h\u1ecdc l\u00fd thuy\u1ebft v\u1eeba \u00e1p d\u1ee5ng ngay th\u1ef1c t\u1ebf.<\/p>\n<p>\u0110\u00e2y l\u00e0 b\u00e1o t\u00e0i ch\u00ednh qu\u00fd II 2017 c\u1ee7a Vingroup b\u1ea1n c\u00f3 th\u1ec3 download xem qua tr\u01b0\u1edbc khi \u0111\u1ecdc ti\u1ebfp\u00a0\u00a0<a href=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/VIC_17Q2_BCTC_HNSX.pdf\">VIC_17Q2_BCTC_HNSX<\/a><\/p>\n<p>M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp ra gi\u1ed1ng nh\u01b0 vi\u1ec7c \u0111o c\u00e2n n\u1eb7ng chi\u1ec1u cao v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 s\u1ee9c kh\u1ecfe c\u1ee7a m\u1ed9t ng\u01b0\u1eddi. N\u00f3 ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng s\u1ee9c kh\u1ecfe \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u00f3. B\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi ch\u1ec9 s\u1ed1 \u1edf qu\u00e1 kh\u1ee9 n\u00f3 cho bi\u1ebft s\u1ee9c kh\u1ecfe c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 \u0111ang t\u1ed1t h\u01a1n hay k\u00e9m \u0111i.<\/p>\n<p>N\u0103m t\u00e0i ch\u00ednh c\u1ee7a Vi\u1ec7t Nam l\u00e0 t\u1eeb 1 th\u00e1ng 1 t\u1edbi 31 th\u00e1ng 12. Theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00e1c DN s\u1ebd l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, n\u1ed9p v\u00e0o h\u1ea1n ch\u00f3t cho c\u01a1 quan thu\u1ebf l\u00e0 31\/3 c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp. C\u00e1c DN n\u1ebfu c\u00f3 ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n c\u00f2n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o h\u00e0ng qu\u00fd n\u1ed9p cho \u1ee7y ban ch\u1ee9ng kho\u00e1n.<\/p>\n<p>Vingroup ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n. N\u1ebfu mu\u1ed1n hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n th\u00ec b\u1ea1n n\u00ean d\u00e0nh th\u1eddi gian nghi\u00ean c\u1ee9u lo\u1ea1t entry v\u1ec1 <a href=\"http:\/\/chienluocsong.com\/quan-tri-chien-luoc-tom-tat-phan-xay-dung-chien-luoc\/\">Qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c.<\/a><\/p>\n<p>Hi\u1ec3u t\u00f3m t\u1eaft Vingroup s\u1ebd th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty cho m\u1ed7i d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh. C\u00e1c c\u00f4ng ty n\u00e0y s\u1ebd h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 m\u1ed9t c\u00f4ng ty b\u00ecnh th\u01b0\u1eddng. C\u00f4ng ty m\u1eb9 Vingroup gi\u1ed1ng nh\u01b0 m\u1ed9t c\u00f4ng ty qu\u1ea3n l\u00fd v\u1ed1n. N\u00f3 s\u1ebd l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (l\u00e0 t\u1eadp h\u1ee3p c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00e1c cty con).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10694 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/dscty-con-vin.png\" alt=\"\" width=\"662\" height=\"286\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/dscty-con-vin.png 662w, https:\/\/chienluocsong.com\/wp-content\/uploads\/dscty-con-vin-300x130.png 300w\" sizes=\"auto, (max-width: 662px) 100vw, 662px\" \/><\/p>\n<p>C\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn \u0111\u1ec1u ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh n\u00e0y. Nh\u1edd v\u1eady n\u00f3 m\u1edbi \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1eebng ng\u00e0nh m\u00e0 n\u00f3 tham gia.<\/p>\n<h1><span style=\"color: #0000ff; font-size: 14pt;\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h1>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 T\u00c0I S\u1ea2N v\u00e0 NGU\u1ed2N V\u1ed0N. T\u00e0i s\u1ea3n lu\u00f4n lu\u00f4n b\u1eb1ng Ngu\u1ed3n v\u1ed1n. T\u00e0i s\u1ea3n th\u1ec3 hi\u1ec7n DN c\u00f3 c\u00e1i g\u00ec trong tay c\u00f2n Ngu\u1ed3n v\u1ed1n l\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n. V\u00ed d\u1ee5 nh\u01b0 DN c\u00f3 m\u1ed9t c\u00e1i \u00f4 t\u00f4 (l\u00e0 t\u00e0i s\u1ea3n), c\u00e1i \u00f4 t\u00f4 n\u00e0y \u0111\u1ebfn t\u1eeb n\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a ng\u00e2n h\u00e0ng (ngu\u1ed3n v\u1ed1n).<\/p>\n<p>B\u1ea3ng d\u01b0\u1edbi l\u00e0 ch\u1ee5p ch\u1ec9 s\u1ed1 ch\u00ednh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u00ea to\u00e1n, m\u1ed7i ch\u1ec9 s\u1ed1 n\u00e0y c\u00f2n bao g\u1ed3m r\u1ea5t nhi\u1ec1u ch\u1ec9 s\u1ed1 con nh\u01b0ng ta t\u1ea1m kh\u00f4ng quan t\u00e2m.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10683 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic.png\" alt=\"\" width=\"987\" height=\"543\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic.png 987w, https:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic-300x165.png 300w, https:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic-768x423.png 768w, https:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic-696x383.png 696w, https:\/\/chienluocsong.com\/wp-content\/uploads\/Bang-can-doi-ke-toan-Vic-763x420.png 763w\" sizes=\"auto, (max-width: 987px) 100vw, 987px\" \/><\/p>\n<ol>\n<li>\n<h1><span style=\"font-size: 14pt; color: #0000ff;\">H\u1ec7 s\u1ed1 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh<\/span><\/h1>\n<\/li>\n<\/ol>\n<p><strong>H\u1ec7 s\u1ed1 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh<\/strong>\u00a0= N\u1ee3 ph\u1ea3i tr\u1ea3\/Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 148,9\/43,8= 3,4 l\u1ea7n<\/p>\n<p>H\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng l\u1edbn \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 c\u00e0ng kh\u00f4ng t\u1ed1t. Bao nhi\u00eau l\u00e0 m\u1ee9c \u0111\u00e1ng b\u00e1o \u0111\u1ed9ng th\u1eadt kh\u00f3 n\u00f3i, c\u00f3 th\u1ec3 l\u00e0 5 ho\u1eb7c \u00edt h\u01a1n. Mu\u1ed1n bi\u1ebft h\u1ec7 s\u1ed1 \u0111\u00f3 an to\u00e0n kh\u00f4ng s\u1ebd ph\u1ea3i \u0111\u1ecdc th\u00eam c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c, ta s\u1ebd nghi\u00ean c\u1ee9u v\u1ec1 sau.<\/p>\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c g\u00ec so v\u1edbi V\u1ed1n vay?<\/p>\n<p>VIN l\u00e0 m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n, n\u00f3 huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng. M\u1ed7i c\u1ed5 \u0111\u00f4ng n\u1eafm m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu nh\u1ea5t \u0111\u1ecbnh. \u0110\u1ec3 huy \u0111\u1ed9ng v\u1ed1n v\u00ed d\u1ee5 nh\u01b0 cho d\u1ef1 \u00e1n Vinfash T\u1ea1i sao Vin kh\u00f4ng ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n m\u00e0 l\u1ea1i \u0111i vay? Kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i v\u1ed1n n\u00e0y nh\u01b0 sau:<\/p>\n<ul>\n<li>V\u1ed1n vay \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed nh\u1eb1m gi\u1ea3m l\u1ee3i nhu\u1eadn ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp DN.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed m\u00e0 \u0111\u01b0\u1ee3c chia \u1edf ph\u1ea7n l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n<li>Cho d\u00f9 kinh doanh th\u1ebf n\u00e0o th\u00ec c\u00e1c kho\u1ea3n vay ph\u1ea3i tr\u1ea3 l\u00e0 c\u1ed1 \u0111\u1ecbnh. C\u00f2n c\u1ed5 t\u1ee9c tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng t\u0103ng gi\u1ea3m t\u00f9y thu\u1ed9c v\u00e0o hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<li>Chi ph\u00ed cho v\u1ed1n vay th\u1ea5p h\u01a1n so v\u1edbi s\u1ed1 ti\u1ec1n c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 khi ph\u00e1t sinh th\u00eam c\u1ed5 phi\u1ebfu.<\/li>\n<li>V\u1ed1n vay sau \u0111\u00f3 tr\u1ea3 l\u00e0 xong. Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu sau \u0111\u00f3 thu h\u1ed3i l\u1ea1i m\u1ea5t nhi\u1ec1u c\u00f4ng s\u1ee9c.<\/li>\n<\/ul>\n<p>T\u00f9y thu\u1ed9c v\u00e0o chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty m\u00e0 doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh huy \u0111\u1ed9ng v\u1ed1n theo ph\u01b0\u01a1ng th\u1ee9c n\u00e0o, ho\u1eb7c ri\u00eang bi\u1ec7t ho\u1eb7c t\u1eeb c\u1ea3 hai. V\u00ed d\u1ee5 nh\u01b0 t\u1eadp \u0111o\u00e0n H\u00f2a ph\u00e1t \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y th\u00e9p m\u1edbi \u1edf Dung Qu\u1ea5t, n\u00f3 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 c\u00f3 ti\u1ec1n. \u01afu \u0111i\u1ec3m l\u00e0 l\u1eddi \u0103n l\u1ed7 ch\u1ecbu, ch\u1eb3ng ph\u1ea3i lo tr\u1ea3 n\u1ee3.<\/p>\n<p>Ch\u1ec9 s\u1ed1 li\u00ean quan: H\u1ec7 s\u1ed1 n\u1ee3 = N\u1ee3 ph\u1ea3i tr\u1ea3\/T\u1ed5ng ngu\u1ed3n v\u1ed1n = 148,9\/192,7 = 77%<\/p>\n<p>H\u1ec7 s\u1ed1 n\u1ee3 th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a DN. C\u00f2n n\u00f3 cao l\u00e0 t\u1ed1t hay th\u1ea5p l\u00e0 t\u1ed1t c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh DN v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a DN.<\/p>\n<h1><span style=\"font-size: 14pt; color: #0000ff;\">2. C\u00e1c ch\u1ec9 s\u1ed1 li\u00ean quan t\u1edbi n\u1ee3<\/span><\/h1>\n<p><strong>N\u1ee3 ng\u1eafn h\u1ea1n\/N\u1ee3 ph\u1ea3i tr\u1ea3 = 110,1\/148,9 = 74%<\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n n\u1ee3 &lt; 1 n\u0103m g\u1ecdi l\u00e0 ng\u1eafn h\u1ea1n, tr\u00ean 1 n\u0103m l\u00e0 d\u00e0i h\u1ea1n. T\u1ef7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n r\u1eb1ng t\u1ed1i \u0111a 1 n\u0103m th\u00ec 74% v\u1ed1n vay t\u1edbi h\u1ea1n ph\u1ea3i tr\u1ea3. N\u1ebfu nh\u01b0 chu k\u1ef3 quay v\u00f2ng v\u1ed1n c\u1ee7a DN th\u1ea5p h\u01a1n 1 n\u0103m th\u00ec ch\u1eb3ng c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec l\u1eafm; nh\u01b0ng n\u1ebfu chu k\u1ef3 quay v\u00f2ng v\u1ed1n l\u1edbn h\u01a1n 1 n\u0103m th\u00ec s\u1ebd l\u00e0 v\u1ea5n \u0111\u1ec1.<\/p>\n<p>V\u00ed d\u1ee5 t\u1eeb l\u00fac l\u1eadp d\u1ef1 \u00e1n, kh\u1edfi c\u00f4ng x\u00e2y d\u1ef1ng t\u1edbi khi nh\u00e0 ho\u00e0n thi\u1ec7n \u0111\u1ec3 b\u00e1n c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1edbi 3 n\u0103m. N\u1ebfu Vin d\u00f9ng v\u1ed1n vay &lt; 1 n\u0103m \u0111\u1ec3 s\u1eed d\u1ee5ng cho nh\u1eefng chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec c\u00f3 r\u1ee7i ro v\u1ec1 v\u1ed1n. \u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, c\u00e1c DN b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng b\u00e1n nh\u00e0 ngay t\u1eeb khi xong m\u00f3ng nh\u00e0 \u0111\u1ec3 l\u1ea5y v\u1ed1n t\u1eeb kh\u00e1ch h\u00e0ng (l\u1ea5y v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu thay v\u00ec v\u1ed1n vay).<\/p>\n<p>\u0110\u1ec3 t\u00ednh kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a DN ta c\u00f3 ch\u1ec9 s\u1ed1 li\u00ean quan t\u1edbi b\u00ean T\u00e0i s\u1ea3n l\u00e0 <strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n\/N\u1ee3 ng\u1eafn h\u1ea1n = 93,9\/110,1 = 85%<\/strong><\/p>\n<p>Ch\u1ec9 s\u1ed1 n\u00e0y c\u00e0ng cao c\u00e0ng t\u1ed1t, n\u00f3 th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng s\u1eb5n s\u00e0ng tr\u1ea3 n\u1ee3 c\u1ee7a DN khi t\u1edbi h\u1ea1n. Th\u1eadt l\u00e0 \u00e1c m\u1ed9ng n\u1ebfu t\u00e0i s\u1ea3n to\u00e0n d\u00e0i h\u1ea1n trong khi v\u1ed1n vay to\u00e0n ng\u1eafn h\u1ea1n.<\/p>\n<p>Ch\u1ec9 s\u1ed1 li\u00ean quan kh\u00e1c l\u00e0 <strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh = (T\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n &#8211; H\u00e0ng t\u1ed3n kho)\/N\u1ee3 ng\u1eafn h\u1ea1n.= ( 93,9 -53,6)\/110,1 = 36%<\/strong><\/p>\n<p>H\u00e0ng t\u1ed3n kho \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3i c\u1ea7n th\u1eddi gian. Ch\u1ec9 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng s\u1eb5n s\u00e0ng tr\u1ea3 n\u1ee3 c\u1ee7a DN ngay ng\u00e0y mai; c\u00e0ng cao c\u00e0ng t\u1ed1t. T\u1ea5t nhi\u00ean DN ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch tr\u1ea3 n\u1ee3 c\u1ee7a m\u00ecnh t\u1eeb tr\u01b0\u1edbc \u0111\u00f3 r\u1ea5t l\u00e2u, kh\u00f4ng ai l\u1ea1i ng\u00e0y mai t\u1edbi h\u1ea1n tr\u1ea3 n\u1ee3 m\u00e0 h\u00f4m nay m\u1edbi lo t\u00ecm ti\u1ec1n tr\u1ea3. Tuy nhi\u00ean ph\u1ea3i hi\u1ec3u r\u1eb1ng KD c\u00f3 nhi\u1ec1u r\u1ee7i ro v\u00ec v\u1eady ch\u1ec9 s\u1ed1 n\u00e0y gi\u1ed1ng nh\u01b0 vi\u1ec7c b\u1ea1n s\u1eb5n s\u00e0ng m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111i b\u1ec7nh vi\u1ec7n khi b\u1ecb b\u1ec7nh \u0111\u1ed9t ng\u1ed9t ho\u1eb7c xe b\u1ecb m\u1ea5t c\u1eafp ph\u1ea3i mua xe m\u1edbi.<\/p>\n<p>\u0110\u1ec3 cho \u0111\u01a1n gi\u1ea3n t\u00f4i s\u1ebd kh\u00f4ng so s\u00e1nh v\u1edbi ch\u1ec9 s\u1ed1 c\u1ee7a c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00e1c qu\u00fd tr\u01b0\u1edbc \u0111\u00f3 ngay b\u00e2y gi\u1edd. T\u00f4i s\u1ebd quay l\u1ea1i vi\u1ec7c so s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 gi\u1eefa c\u00e1c b\u00e1o c\u00e1o sau.<\/p>\n<h1><span style=\"font-size: 14pt; color: #0000ff;\"><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/span><\/h1>\n<p>\u0110\u00e2y c\u00f3 l\u1ebd l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng nh\u1ea5t, th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a DN trong 6 th\u00e1ng ( v\u00ec \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o c\u1ee7a qu\u00fd II). C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y n\u1ebfu so s\u00e1nh v\u1edbi qu\u00fd I n\u0103m 2017 hay qu\u00fd IV n\u0103m 2016 th\u00ec kh\u00f4ng n\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec l\u1eafm. N\u00f3 ph\u1ea3i so s\u00e1nh v\u1edbi c\u00f9ng th\u1eddi k\u1ef3 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 c\u0169ng gi\u1ed1ng nh\u01b0 ng\u01b0\u1eddi ta so s\u00e1nh ch\u1ec9 s\u1ed1 GDP, CPI th\u00ec ph\u1ea3i so v\u1edbi c\u00f9ng k\u1ef3 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p>B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh bao g\u1ed3m Doanh thu, Chi ph\u00ed v\u00e0 L\u1ee3i nhu\u1eadn<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10697 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/bao-cao-hoat-dong-kd-vingroup-cls.jpg\" alt=\"\" width=\"550\" height=\"954\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/bao-cao-hoat-dong-kd-vingroup-cls.jpg 550w, https:\/\/chienluocsong.com\/wp-content\/uploads\/bao-cao-hoat-dong-kd-vingroup-cls-173x300.jpg 173w, https:\/\/chienluocsong.com\/wp-content\/uploads\/bao-cao-hoat-dong-kd-vingroup-cls-242x420.jpg 242w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/p>\n<h1><span style=\"font-size: 14pt;\"><strong>3. T\u1ef7 su\u1ea5t L\u1ee3i nhu\u1eadn tr\u00ean doanh thu thu\u1ea7n ROS<\/strong><\/span><\/h1>\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu thu\u1ea7n<\/strong> (Return on Sales-ROS) = L\u1ee3i nhu\u1eadn sau thu\u1ebf\/Doanh thu= 1.860\/35.193 = 5,2%.<\/p>\n<p>Ch\u00fa \u00fd kh\u00e1i ni\u1ec7m &#8220;sau thu\u1ebf&#8221; c\u00f3 th\u1ec3 g\u00e2y hi\u1ec1u nh\u1ea7m r\u1eb1ng sau thu\u1ebf VAT. Sau thu\u1ebf \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 sau thu\u1ebf thu nh\u1eadp DN. L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn r\u00f2ng, c\u00f2n l\u1ee3i nhu\u1eadn ch\u01b0a \u0111\u00f3ng thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/p>\n<p>Ch\u1ec9 s\u1ed1 th\u1ec3 hi\u1ec7n c\u1ee9 m\u1ed7i m\u1ed9t \u0111\u1ed3ng doanh thu b\u00e1n ra th\u00ec doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn l\u00e0 bao nhi\u00eau. V\u00ed d\u1ee5 n\u1ebfu b\u1ea1n kinh doanh cafe th\u00ec s\u1ebd c\u00f3 ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed1c cafe b\u00e1n ra nh\u1edd v\u1eady b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh nhanh \u0111\u01b0\u1ee3c m\u00ecnh s\u1ebd c\u00f3 th\u00eam bao nhi\u00eau ti\u1ec1n khi b\u00e1n th\u00eam \u0111\u01b0\u1ee3c 1 c\u1ed1c cafe. Tuy nhi\u00ean ph\u1ea3i ch\u00fa \u00fd l\u00e0 c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, nh\u1eefng c\u1ed1c cafe \u0111\u1ea7u ti\u00ean b\u1ea1n s\u1ebd kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn v\u00ec chi ph\u00ed c\u00f2n \u0111ang h\u01a1n.<\/p>\n<h1><span style=\"font-size: 14pt; color: #0000ff;\">4. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p<\/span><\/h1>\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p<\/strong> = L\u1ee3i nhu\u1eadn g\u1ed9p\/ Doanh thu = 11,329\/35,253 = 32%<\/p>\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. V\u00ed d\u1ee5 nh\u01b0 DN kinh doanh m\u00e1y t\u00ednh. H\u1ecd mua m\u00e1y t\u00ednh t\u1eeb ACER v\u00e0 b\u00e1n m\u00e1y t\u00ednh \u0111\u00f3 cho kh\u00e1ch h\u00e0ng. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a m\u00e1y t\u00ednh \u0111\u00f3 s\u1ebd b\u1eb1ng gi\u00e1 b\u00e1n + c\u00e1c chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m \u0111\u1ec3 t\u1edbi kho c\u1ee7a DN. N\u1ebfu Dn s\u1ea3n xu\u1ea5t b\u00e0n th\u00ec gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng,.. \u0111\u1ec3 h\u00ecnh th\u00e0nh l\u00ean c\u00e1i b\u00e0n th\u00e0nh ph\u1ea9m.<\/p>\n<p>V\u1ec1 nguy\u00ean t\u1eafc gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u00e0ng th\u1ea5p c\u00e0ng t\u1ed1t. Do \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a nhi\u1ec1u lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c nhau n\u00ean kh\u00f4ng th\u1ec3 nh\u1eadn x\u00e9t chuy\u00ean bi\u1ec7t \u0111\u01b0\u1ee3c.<\/p>\n<p>\u0110\u1ec3 bi\u1ebft t\u1ed1t hay kh\u00f4ng t\u1ed1t ta ph\u1ea3i so s\u00e1nh v\u1edbi DN c\u00f9ng ng\u00e0nh v\u00ed d\u1ee5 so s\u00e1nh Vinmart v\u1edbi BigC ch\u1eb3ng h\u1ea1n. N\u1ebfu nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a DN cao h\u01a1n so v\u1edbi c\u00e1c DN kh\u00e1c th\u00ec ch\u1ee9ng t\u1ecf DN c\u00f3 m\u1ed9t l\u1ee3i th\u1ebf c\u1ea1nh tranh n\u00e0o \u0111\u00f3. N\u1ebfu th\u1ea5p h\u01a1n th\u00ec DN kh\u00f4ng c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh, kh\u00f3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. \u0110\u00f3 ch\u1ec9 l\u00e0 d\u1ea5u hi\u1ec7u th\u00f4i nh\u00e9 v\u00ec mu\u1ed1n bi\u1ebft ch\u00ednh x\u00e1c \u0111\u00f2i h\u1ecfi ph\u1ea3i xem c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c.<\/p>\n<div class='stb-container stb-style-info stb-caption-box stb-no-caption'>\n<div class='stb-caption'>\n<div class='stb-logo'><img class='stb-logo__image' src='http:\/\/chienluocsong.com\/wp-content\/plugins\/wp-special-textboxes\/images\/info.png' alt='img'\/><\/div>\n<div class='stb-caption-content'>T\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 v\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3<\/div>\n<div class='stb-tool'><\/div>\n<\/div>\n<div class='stb-content'>\n<p>V\u00ed d\u1ee5 m\u1ed9t doanh nghi\u1ec7p mua m\u1ed9t c\u00e1i \u00f4 t\u00f4 40 ch\u1ed7 v\u00e0 m\u1ed9t \u00f4 t\u00f4 14 ch\u1ed7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 kinh doanh. C\u00f3 th\u1ec3 coi \u0111\u00e2y l\u00e0 2 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 n\u00f3 c\u0169ng l\u00e0 2 t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Chi\u1ebfc \u00f4 t\u00f4 14 ch\u1ed7 li\u00ean t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong khi c\u00e1i 40 ch\u1ed7 l\u1ea1i \u00edt k\u1ebft qu\u1ea3 l\u00e0 chi ph\u00ed v\u1ed1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u00f4 t\u00f4 40 ch\u1ed7 c\u00f2n l\u1edbn h\u01a1n c\u1ea3 doanh thu; chi\u1ebfc 14 ch\u1ed7 tr\u1edf th\u00e0nh ch\u1ee7 l\u1ef1c mang l\u1ea1i l\u1ee3i nhu\u1eadn cho c\u00f4ng ty.<\/p>\n<p>Kho\u1ea3n \u0111\u1ea7u t\u01b0 xe 40 ch\u1ed7 g\u1ecdi l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng hi\u1ec7u qu\u1ea3, ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3. V\u00e0 chi\u1ebfc xe 14 ch\u1ed7 g\u1ecdi l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3, ho\u1eb7c t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3. Nguy\u00ean t\u1eafc n\u1ebfu nh\u01b0 ch\u1eafc ch\u1eafn \u00f4 t\u00f4 40 ch\u1ed7 l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3 th\u00ec doanh nghi\u1ec7p n\u00ean b\u00e1n \u0111i \u0111\u1ec3 n\u00f3 kh\u00f4ng \u0103n m\u00f2n l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty. Sau \u0111\u00f3 DN c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh mua m\u1ed9t t\u00e0i s\u1ea3n kh\u00e1c v\u1edbi hy v\u1ecdng n\u00f3 c\u0169ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 nh\u01b0 xe 14 ch\u1ed7.<\/p>\n<p>Khi m\u1ed9t t\u00e0i s\u1ea3n b\u1ecb thanh l\u00fd th\u00ec ho\u1eb7c n\u00f3 kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 ho\u1eb7c l\u00e0 doanh nghi\u1ec7p qu\u00e1 c\u1ea7n ti\u1ec1n ph\u1ea3i b\u00e1n \u0111i (m\u1eb7c d\u00f9 n\u00f3 v\u1eabn l\u00e0 TS hi\u1ec7u qu\u1ea3). \u1ede tr\u01b0\u1eddng h\u1ee3p 2, m\u1eb7c d\u00f9 c\u00f3 m\u1ed9t d\u00f2ng ti\u1ec1n v\u00e0o DN, m\u1ed9t kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn nh\u01b0ng th\u1ef1c t\u1ebf s\u1ebd kh\u00f4ng c\u00f3 d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai mang l\u1ea1i t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3 n\u1eefa.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, khi doanh nghi\u1ec7p mua m\u1ed9t t\u00e0i s\u1ea3n s\u1ebd l\u00e0m m\u1ed9t d\u00f2ng ti\u1ec1n ra, gi\u1ea3m l\u1ee3i nhu\u1eadn trong k\u1ef3 nh\u01b0ng l\u1ea1i c\u00f3 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u0103ng d\u00f2ng ti\u1ec1n v\u00e0o t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3 trong t\u01b0\u01a1ng lai.<\/p>\n<p>Thu h\u1eb9p l\u1ea1i \u1edf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh gia \u0111\u00ecnh c\u0169ng v\u1eady. Nhi\u1ec7m v\u1ee5 c\u1ee7a b\u1ea1n l\u00e0 ph\u1ea3i gi\u1eef nh\u1eefng t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 v\u00e0 gi\u1ea3m thi\u1ec3u, c\u1eaft b\u1ecf \u0111i c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3. Khi mua m\u1ed9t c\u00e1i l\u00f2 vi s\u00f3ng m\u1edbi, b\u1ea1n n\u00ean cho\/b\u00e1n l\u00f2 vi s\u00f3ng c\u0169 \u0111i thay v\u00ec nh\u00e9t v\u00e0o m\u1ed9t g\u00f3c n\u00e0o \u0111\u00f3 v\u00ec n\u1ebfu kh\u00f4ng n\u00f3 tr\u1edf th\u00e0nh m\u1ed9t t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3 (chi\u1ebfm di\u1ec7n t\u00edch nh\u01b0ng kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3).<\/p>\n<p>B\u1ea1n ph\u1ea3i h\u1ebft s\u1ee9c c\u00e2n nh\u1eafc khi mua t\u00e0i s\u1ea3n gi\u1ed1ng nh\u01b0 m\u1ed9t doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n v\u1eady; ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1eafc ch\u1eafn r\u1eb1ng \u0111\u00f3 l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3.<\/p>\n<\/div>\n<\/div>\n<hr>\n<p><strong>Ngu\u1ed3n:<\/strong> <a href=\"https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-1-hoc-doc-hieu-bao-cao-tai-chinh-vingroup\/\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-1 : H\u1ecdc \u0111\u1ecdc hi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vingroup) \u2014 chienluocsong.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Source: https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-1-hoc-doc-hieu-bao-cao-tai-chinh-vingroup\/<\/p>\n","protected":false},"author":1,"featured_media":1390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-1389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chienluocsong"],"_links":{"self":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts\/1389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1389"}],"version-history":[{"count":0,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts\/1389\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/media\/1390"}],"wp:attachment":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}