{"id":47804,"date":"2025-08-19T04:23:50","date_gmt":"2025-08-18T21:23:50","guid":{"rendered":"https:\/\/1office.vn\/?p=47804"},"modified":"2025-09-04T12:00:18","modified_gmt":"2025-09-04T05:00:18","slug":"mau-bao-cao-ket-qua-hoat-dong-kinh-doanh","status":"publish","type":"post","link":"https:\/\/1office.vn\/mau-bao-cao-ket-qua-hoat-dong-kinh-doanh","title":{"rendered":"3+ M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form"},"content":{"rendered":"<p><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/b><span style=\"font-weight: 400;\">l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u01b0a ra nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c, gi\u1ea3i ph\u00e1p ph\u00e1t tri\u1ec3n t\u1ed1i \u01b0u. Tuy nhi\u00ean, \u0111\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 d\u1ec5 hi\u1ec3u kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01a1n gi\u1ea3n. Trong b\u00e0i vi\u1ebft sau \u0111\u00e2y, <span style=\"color: #f0500a;\"><a style=\"color: #f0500a;\" href=\"https:\/\/1office.vn\/\" target=\"_blank\" rel=\"noopener\">1Office<\/a><\/span> s\u1ebd g\u1eedi t\u1edbi b\u1ea1n m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form m\u1edbi nh\u1ea5t, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o chi ti\u1ebft, gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<h2><b>1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 g\u00ec?\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, th\u1ec3 hi\u1ec7n v\u00e0 ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c c\u01a1 b\u1ea3n nh\u01b0: t\u1ed5ng doanh thu, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, l\u1ee3i nhu\u1eadn g\u1ed9p, chi ph\u00ed v\u1eadn h\u00e0nh, thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00ecnh h\u00ecnh ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n<figure id=\"attachment_47805\" aria-describedby=\"caption-attachment-47805\" style=\"width: 1920px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-47805\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/bao-cao-ket-qua-hoat-dong-kinh-doanh-la-gi.png\" alt=\"Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\" width=\"1920\" height=\"1150\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/bao-cao-ket-qua-hoat-dong-kinh-doanh-la-gi.png 1920w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/bao-cao-ket-qua-hoat-dong-kinh-doanh-la-gi-768x460.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/bao-cao-ket-qua-hoat-dong-kinh-doanh-la-gi-1536x920.png 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-47805\" class=\"wp-caption-text\">Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea7m tr\u1ecdng c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh:<\/strong> B\u00e1o c\u00e1o cung c\u1ea5p s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3, gi\u00fap doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n t\u00edch \u0111i\u1ec3m m\u1ea1nh, \u0111i\u1ec3m y\u1ebfu trong qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c:<\/strong> Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n \u0111\u1ea7u t\u01b0, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c, c\u1ea3i ti\u1ebfn ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u1ed1i \u01b0u ho\u00e1 hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch:<\/strong> B\u00e1o c\u00e1o l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean quan, nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng hay \u0111\u1ed1i t\u00e1c, d\u1ec5 d\u00e0ng \u0111\u00e1nh m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u00e0 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Ph\u00e2n t\u00edch xu h\u01b0\u1edbng:<\/strong> Th\u00f4ng qua vi\u1ec7c so s\u00e1nh c\u00e1c k\u1ef3 b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c xu h\u01b0\u1edbng, t\u1eeb \u0111\u00f3 d\u1ef1 b\u00e1o v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh trong ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u00e2y, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 kim ch\u1ec9 nam, \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><b>2. M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form m\u1edbi nh\u1ea5t\u00a0<\/b><\/h2>\n<h3><b>2.1. M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 133<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu b\u00e1o c\u00e1o B\u00e1o c\u00e1o KQH\u0110KD theo th\u00f4ng t\u01b0 133 ban h\u00e0nh theo <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=186679\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC<\/a> ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_47806\" aria-describedby=\"caption-attachment-47806\" style=\"width: 1545px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-47806\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-ket-qua-kinh-doanh-theo-Thong-tu-133.png\" alt=\"M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 133\" width=\"1545\" height=\"2000\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-ket-qua-kinh-doanh-theo-Thong-tu-133.png 1545w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-ket-qua-kinh-doanh-theo-Thong-tu-133-768x994.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-ket-qua-kinh-doanh-theo-Thong-tu-133-1187x1536.png 1187w\" sizes=\"(max-width: 1545px) 100vw, 1545px\" \/><figcaption id=\"caption-attachment-47806\" class=\"wp-caption-text\">M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/document\/d\/1NwUM_xG0f6kgKK3UIxfxtJx9FEZuevtF\/edit?usp=drive_link&amp;ouid=116714097792221125743&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">T\u1ea2I T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/p>\n<h3><b>2.2. M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu b\u00e1o c\u00e1o B\u00e1o c\u00e1o KQH\u0110KD theo th\u00f4ng t\u01b0 200 ban h\u00e0nh theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/a> ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<figure id=\"attachment_47807\" aria-describedby=\"caption-attachment-47807\" style=\"width: 1545px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-47807\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200.png\" alt=\"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200\" width=\"1545\" height=\"2000\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200.png 1545w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200-768x994.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/Bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200-1187x1536.png 1187w\" sizes=\"(max-width: 1545px) 100vw, 1545px\" \/><figcaption id=\"caption-attachment-47807\" class=\"wp-caption-text\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200<\/figcaption><\/figure>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1NpcDzhjYXcrguCCkyCmn1EPOpc0wgXDv\/edit?usp=drive_link&amp;ouid=116714097792221125743&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea2I T\u1ea0I \u0110\u00c2Y<\/strong><\/a><\/p>\n<h3><b>2.3. M\u1eabu ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 S\u1ea3n xu\u1ea5t Kinh doanh:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 S\u1ea3n xu\u1ea5t Kinh doanh theo <a href=\"https:\/\/congbao.chinhphu.vn\/noi-dung-van-ban-so-80-2021-tt-btc-34774\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n<figure id=\"attachment_47809\" aria-describedby=\"caption-attachment-47809\" style=\"width: 1242px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-47809\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-thuong-mai-dich-vu.png\" alt=\"Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u01a1ng mai d\u1ecbch v\u1ee5\" width=\"1242\" height=\"1754\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-thuong-mai-dich-vu.png 1242w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-thuong-mai-dich-vu-768x1085.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-thuong-mai-dich-vu-1088x1536.png 1088w\" sizes=\"(max-width: 1242px) 100vw, 1242px\" \/><figcaption id=\"caption-attachment-47809\" class=\"wp-caption-text\">Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u01a1ng mai d\u1ecbch v\u1ee5<\/figcaption><\/figure>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1lV8AYYK5FMfizJq8_tI65Cts2cgN3_Q3\/edit?usp=drive_link&amp;ouid=116714097792221125743&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea2I T\u1ea0I \u0110\u00c2Y<\/strong><\/a><\/p>\n<h2><b>3. C\u1ea5u tr\u00fac m\u1ed9t b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 th\u1eadn tr\u1ecdng. C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, v\u00e0 thu nh\u1eadp b\u1ecb sai s\u00f3t trong c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, thay v\u00ec \u0111\u01b0a v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i. \u0110\u1ed3ng th\u1eddi, c\u00e1c kho\u1ea3n ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n) ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng bao g\u1ed3m 5 c\u1ed9t ch\u00ednh nh\u01b0 sau:\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 86.8018%;\">\n<tbody>\n<tr>\n<td style=\"width: 17.9211%; text-align: center;\"><b>CH\u1ec8 TI\u00caU (1)\u00a0<\/b><\/td>\n<td style=\"width: 14.3369%; text-align: center;\"><b>M\u00c3 S\u1ed0 (2)<\/b><\/td>\n<td style=\"width: 19.8661%; text-align: center;\"><b>THUY\u1ebeT MINH (3)<\/b><\/td>\n<td style=\"width: 22.4278%; text-align: center;\"><b>N\u0102M NAY (4)<\/b><\/td>\n<td style=\"width: 71.147%; text-align: center;\"><b>N\u0102M TR\u01af\u1edaC (5)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9211%;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td style=\"width: 14.3369%;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td style=\"width: 19.8661%;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td style=\"width: 22.4278%;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td style=\"width: 71.147%;\"><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>C\u1ed9t (1) &#8211; Ch\u1ec9 ti\u00eau:\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng, th\u1ec3 hi\u1ec7n c\u00e1c th\u00e0nh ph\u1ea7n, ch\u1ec9 s\u1ed1 ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, l\u1ee3i nhu\u1eadn g\u1ed9p, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (2) &#8211; M\u00e3 s\u1ed1\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c g\u1eafn m\u1ed9t m\u00e3 s\u1ed1 duy nh\u1ea5t \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu trong c\u00e1c b\u00e1o c\u00e1o ho\u1eb7c thuy\u1ebft minh k\u00e8m theo.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (3) &#8211; Thuy\u1ebft minh:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t n\u00e0y gi\u1ea3i th\u00edch chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9i dung t\u1eebng ch\u1ec9 ti\u00eau, nh\u01b0 c\u00e1ch t\u00ednh to\u00e1n ho\u1eb7c c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan, nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 d\u1ec5 hi\u1ec3u cho b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (4) \u2013 N\u0103m nay:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c d\u1eef li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh trong th\u1eddi gian g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><b>C\u1ed9t (5) \u2013 N\u0103m tr\u01b0\u1edbc:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9a s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau trong n\u0103m tr\u01b0\u1edbc \u0111\u00f3, \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u01a1 s\u1edf so s\u00e1nh \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 s\u1ef1 t\u0103ng tr\u01b0\u1edfng, xu h\u01b0\u1edbng, ho\u1eb7c d\u1ef1 b\u00e1o nh\u1eefng bi\u1ebfn \u0111\u1ed9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h2><b>4. \u00dd ngh\u0129a c\u00e1c ch\u1ec9 s\u1ed1 trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n. C\u00e1c ch\u1ec9 s\u1ed1 trong b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u00e0 c\u00f2n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng cho c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh bao g\u1ed3m 20 ch\u1ec9 ti\u00eau, \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh: doanh thu v\u00e0 chi ph\u00ed. Sau \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch \u00fd ngh\u0129a c\u1ee7a t\u1eebng nh\u00f3m ch\u1ec9 s\u1ed1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o:<\/span><\/p>\n<h4><b>4.1. Nh\u00f3m ch\u1ec9 s\u1ed1 Doanh thu<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m ch\u1ec9 s\u1ed1 n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c ph\u1ea3n \u00e1nh t\u1ed5ng thu nh\u1eadp v\u00e0 hi\u1ec7u qu\u1ea3 t\u1ea1o ra doanh thu c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 ph\u1ee5:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(1) Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ea7u t\u01b0. Ch\u1ec9 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n quy m\u00f4 kinh doanh v\u00e0 kh\u1ea3 n\u0103ng t\u1ea1o doanh thu ban \u0111\u1ea7u, nh\u01b0ng kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1n thu (nh\u01b0 VAT) v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9i b\u1ed9 kh\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(2) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, v\u00e0 h\u00e0ng b\u1ecb ho\u00e0n tr\u1ea3. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m doanh thu th\u1ef1c t\u1ebf, ph\u1ea3n \u00e1nh s\u1ef1 linh ho\u1ea1t ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 trong b\u00e1n h\u00e0ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(10) Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: <\/b><span style=\"font-weight: 400;\">L\u00e0 doanh thu th\u1ef1c t\u1ebf sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Ch\u1ec9 s\u1ed1 n\u00e0y cho th\u1ea5y chi ph\u00ed c\u01a1 b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p t\u1ea1o ra s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5, l\u00e0 c\u01a1 s\u1edf t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn g\u1ed9p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(11) Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng: <\/b><span style=\"font-weight: 400;\">L\u00e0 t\u1ed5ng chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. Ch\u1ec9 s\u1ed1 n\u00e0y cho th\u1ea5y chi ph\u00ed c\u01a1 b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p t\u1ea1o ra s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn g\u1ed9p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(20) L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng. Ch\u1ec9 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng t\u1ed1i \u01b0u ho\u00e1 chi ph\u00ed s\u1ea3n xu\u1ea5t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(21) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: <\/b><span style=\"font-weight: 400;\">L\u00e0 thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, nh\u01b0 l\u00e3i t\u1eeb \u0111\u1ea7u t\u01b0 ho\u1eb7c ti\u1ec1n g\u1eedi. \u0110\u00e2y l\u00e0 ngu\u1ed3n thu b\u1ed5 sung, kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>4.2. Nh\u00f3m ch\u1ec9 s\u1ed1 Chi ph\u00ed\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m ch\u1ec9 s\u1ed1 n\u00e0y ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(22) Chi ph\u00ed t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh nh\u01b0 b\u1ea3n quy\u1ec1n, l\u00e3i vay, v\u00e0 c\u00e1c chi ph\u00ed li\u00ean doanh. Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n v\u1ed1n vay v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(23) Chi ph\u00ed l\u00e3i vay:<\/b><span style=\"font-weight: 400;\"> L\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang t\u1eeb chi ph\u00ed t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng n\u1ee3 vay c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(25) Chi ph\u00ed b\u00e1n h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, nh\u01b0 qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n, v\u00e0 ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(26) Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m chi ph\u00ed \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh kh\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(30) L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ed9ng doanh thu t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan (t\u00e0i ch\u00ednh, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd). \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(31) Thu nh\u1eadp kh\u00e1c<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng nh\u01b0 b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(32) Chi ph\u00ed kh\u00e1c: <\/b><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng ph\u00e1t sinh trong k\u1ef3, kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(40) L\u1ee3i nhu\u1eadn kh\u00e1c<\/b><span style=\"font-weight: 400;\">: L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c, ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i kinh doanh ch\u00ednh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(50) T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(51) Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> L\u00e0 chi ph\u00ed thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3, d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(52) Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i: <\/b><span style=\"font-weight: 400;\">L\u00e0 chi ph\u00ed thu\u1ebf ho\u00e3n ph\u00e1t sinh do ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong>&gt;&gt;&gt; Xem th\u00eam:<\/strong> <a href=\"https:\/\/1office.vn\/chi-phi-la-gi\" target=\"_blank\" rel=\"noopener\">Chi ph\u00ed l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p<\/a><\/p>\n<p><b>4.3. Nh\u00f3m l\u1ee3i nhu\u1eadn\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(60) L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> L\u00e0 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng sau khi tr\u1eeb thu\u1ebf. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(70) L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n):<\/b><span style=\"font-weight: 400;\"> Th\u1ec3 hi\u1ec7n m\u1ee9c l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu c\u01a1 b\u1ea3n, gi\u00fap c\u1ed5 \u0111\u00f4ng \u0111\u00e1nh gi\u00e1 m\u1ee9c sinh l\u1eddi t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(71) L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n):<\/b><span style=\"font-weight: 400;\"> L\u00e0 l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu, t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1, c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong>&gt;&gt;&gt; Tham kh\u1ea3o ngay:<\/strong> <a href=\"https:\/\/1office.vn\/loi-nhuan-rong-la-gi\" target=\"_blank\" rel=\"noopener\">L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3<\/a><\/p>\n<h2><b>5. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h2>\n<p><b>B\u01b0\u1edbc 1: Thu th\u1eadp th\u00f4ng tin, d\u1eef li\u1ec7u<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft t\u1eeb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u, bao g\u1ed3m c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh trong k\u1ef3.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 2: Th\u1ed1ng k\u00ea v\u00e0 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Ho\u1ea1t \u0111\u1ed9ng Kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n chia theo c\u00e1c nh\u00f3m: Doanh thu, Chi ph\u00ed v\u00e0 L\u1ee3i nhu\u1eadn.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau k\u00e8m theo m\u00e3 s\u1ed1, n\u1ed9i dung, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u01a1 s\u1edf s\u1ed1 li\u1ec7u.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.0021%;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center; width: 6.76532%;\"><b>M\u00e3 s\u1ed1\u00a0<\/b><\/td>\n<td style=\"text-align: center; width: 32.2411%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center; width: 26.1099%;\"><b>C\u00f4ng th\u1ee9c t\u00ednh<\/b><\/td>\n<td style=\"text-align: center; width: 20.4017%;\"><b>C\u01a1 s\u1edf s\u1ed1 li\u1ec7u\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">01<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, thu\u1ebf TT\u0110B, thu\u1ebf XK v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh C\u00f3 TK 511<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">L\u0169y k\u1ebf ph\u00e1t sinh C\u00f3 TK 511 \u0111\u1ed1i \u1ee9ng v\u1edbi N\u1ee3 TK 111, 112, 131,\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">02<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu: chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 511<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">L\u0169y k\u1ebf ph\u00e1t sinh N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 521<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu b\u00e1n h\u00e0ng sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 10 = M\u00e3 s\u1ed1 01 \u2013 M\u00e3 s\u1ed1 02<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 911 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 632<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 911 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 632 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 10 \u2013 M\u00e3 s\u1ed1 11<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3, nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh C\u00f3 TK 515<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 515 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 911 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3, bao g\u1ed3m l\u00e3i vay, chi ph\u00ed li\u00ean doanh, b\u1ea3n quy\u1ec1n.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 635<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 911 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 635 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n, qu\u1ea3ng c\u00e1o, \u0111\u00f3ng g\u00f3i,\u2026<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 641<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 911 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 641 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 chi ph\u00ed qu\u1ea3n l\u00fd: l\u01b0\u01a1ng nh\u00e2n vi\u00ean, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i,\u2026<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 642<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 911 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 642 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 21 \u2013 M\u00e3 s\u1ed1 22 \u2013 M\u00e3 s\u1ed1 25 \u2013 M\u00e3 s\u1ed1 26<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0 l\u00e3i thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 thu \u0111\u01b0\u1ee3c.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh C\u00f3 TK 711<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00e1c<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 811<\/span><\/td>\n<td style=\"width: 20.4017%;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 TK 911 \u0111\u1ed1i \u1ee9ng C\u00f3 TK 811 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn kh\u00e1c\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 \u2013 M\u00e3 s\u1ed1 32<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 l\u1ee3i nhu\u1eadn kh\u00e1c tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf TNDN.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">51<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u1ebf TNDN ph\u00e1t sinh trong k\u1ef3.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 8211<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">60<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb chi ph\u00ed thu\u1ebf TNDN.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 60 = M\u00e3 s\u1ed1 50 \u2013 M\u00e3 s\u1ed1 51<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">70<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n m\u1ee9c l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu c\u01a1 b\u1ea3n, gi\u00fap c\u1ed5 \u0111\u00f4ng \u0111\u00e1nh gi\u00e1 m\u1ee9c sinh l\u1eddi t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0.\u00a0<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 70 = (L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng &#8211; S\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i)\/S\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0021%;\"><span style=\"font-weight: 400;\">L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n<td style=\"width: 6.76532%;\"><span style=\"font-weight: 400;\">71<\/span><\/td>\n<td style=\"width: 32.2411%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb chi ph\u00ed thu\u1ebf TNDN.<\/span><\/td>\n<td style=\"width: 26.1099%;\"><span style=\"font-weight: 400;\">M\u00e3 71 = (L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng &#8211; S\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i)\/(S\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 + S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng = L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN &#8211; C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m + C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/span><\/td>\n<td style=\"width: 20.4017%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo lo\u1ea1i h\u00ecnh v\u00e0 ng\u00e0nh ngh\u1ec1 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c thu th\u1eadp t\u1eeb s\u1ed5 k\u1ebf to\u00e1n, nh\u1eadt k\u00fd, v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h2><b>6. V\u00ed d\u1ee5 v\u1ec1 B\u00e1o c\u00e1o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/b><b><\/b><\/h2>\n<table style=\"width: 98.6482%;\">\n<tbody>\n<tr>\n<td style=\"width: 39.9917%; text-align: center;\"><b>CH\u1ec8 TI\u00caU<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><b>M\u00c3 S\u1ed0<\/b><\/td>\n<td style=\"width: 13.0801%; text-align: center;\"><b>THUY\u1ebeT MINH<\/b><\/td>\n<td style=\"width: 19.0774%; text-align: center;\"><b>K\u1ef2 N\u00c0Y<\/b><\/td>\n<td style=\"width: 17.2187%; text-align: center;\"><b>K\u1ef2 TR\u01af\u1edaC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>1. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">01<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">5,000,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">4,800,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">02<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">200,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">150,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>3. Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (10 = 01 &#8211; 02)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">4,800,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">4,650,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>4. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">3,000,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">2,900,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>5. L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (20 = 10 &#8211; 11)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">1,800,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">1,750,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>6. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">300,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">280,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>7. Chi ph\u00ed t\u00e0i ch\u00ednh<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">150,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">140,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3: Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">50,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">60,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>8. Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">800,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">700,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3: Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">500,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">400,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">300,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">300,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>9. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (30 = 20 + 21 &#8211; 22 &#8211; 24)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">1,150,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">1,190,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>10. Thu nh\u1eadp kh\u00e1c<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">100,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">50,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>11. Chi ph\u00ed kh\u00e1c<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">30,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">20,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>12. L\u1ee3i nhu\u1eadn kh\u00e1c (40 = 31 &#8211; 32)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">70,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">30,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>13. T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (50 = 30 + 40)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">1,220,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">1,220,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>14. Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">51<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">300,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">280,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>15. Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">52<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">20,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">15,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.9917%;\"><b>16. L\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN (60 = 50 &#8211; 51 &#8211; 52)<\/b><\/td>\n<td style=\"width: 11.8229%; text-align: center;\"><span style=\"font-weight: 400;\">60<\/span><\/td>\n<td style=\"width: 13.0801%;\"><\/td>\n<td style=\"width: 19.0774%;\"><span style=\"font-weight: 400;\">900,000,000<\/span><\/td>\n<td style=\"width: 17.2187%;\"><span style=\"font-weight: 400;\">925,000,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1<\/b><span style=\"font-weight: 400;\">: C\u00e1c m\u00e3 s\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh s\u1eb5n theo <\/span><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thuy\u1ebft minh<\/b><span style=\"font-weight: 400;\">: C\u1ed9t n\u00e0y b\u1ed5 sung chi ti\u1ebft, th\u00f4ng tin gi\u1ea3i th\u00edch t\u1eebng ch\u1ec9 ti\u00eau, n\u1ebfu c\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 n\u00e0y\/K\u1ef3 tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">: Cung c\u1ea5p s\u1ed1 li\u1ec7u cho k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 ti\u1ec7n so s\u00e1nh hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ul>\n<h2><b>7. H\u01b0\u1edbng d\u1eabn \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 b\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:\u00a0<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1: \u0110\u1ecdc v\u00e0 n\u1eafm r\u00f5 c\u00e1c ch\u1ec9 s\u1ed1 trong b\u00e1o c\u00e1o<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khi ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ea7u ti\u00ean, h\u00e3y xem x\u00e9t ch\u1ec9 ti\u00eau <\/span><b>L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60)<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u1ea1t l\u1ee3i nhu\u1eadn hay b\u1ecb thua l\u1ed7 trong k\u1ef3 b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 con s\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ed5ng th\u1ec3 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf v\u00e0 chi ph\u00ed.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u1ebfp theo, b\u1ea1n c\u1ea7n ki\u1ec3m tra ch\u1ec9 s\u1ed1 <\/span><b>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (M\u00e3 s\u1ed1 51) <\/b><span style=\"font-weight: 400;\">\u0111\u1ec3 n\u1eafm r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3. Ch\u1ec9 ti\u00eau n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi ph\u00e2n t\u00edch b\u00e1o c\u00e1o cu\u1ed1i n\u0103m. S\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a kho\u1ea3n chi ph\u00ed thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 thay \u0111\u1ed5i trong thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c thu\u1ebf su\u1ea5t, do \u0111\u00f3, c\u1ea7n xem x\u00e9t k\u1ef9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 doanh thu v\u00e0 chi ph\u00ed l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Nh\u00e0 ph\u00e2n t\u00edch c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn <\/span><b>doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng <\/b><span style=\"font-weight: 400;\">nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p, v\u00e0 t\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t, <\/span><b>t\u00ednh to\u00e1n bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p<\/b><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed7i \u0111\u1ed3ng doanh thu, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, b\u1ea1n c\u1ea7n ki\u1ec3m tra k\u1ef9 k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh \u0111\u00fang giai \u0111o\u1ea1n c\u1ea7n ph\u00e2n t\u00edch. Sai l\u1ec7ch v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng k\u1ebft lu\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u0111\u1ecdc s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u1ea3i \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1, so s\u00e1nh, v\u00e0 \u0111\u1eb7t ch\u00fang trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 chi ti\u1ebft c\u00e1c ch\u1ec9 s\u1ed1 trong b\u00e1o c\u00e1o\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ec3 hi\u1ec3u r\u00f5 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi 3 ph\u1ea7n ch\u00ednh: k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, v\u00e0 k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:\u00a0<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh = Doanh thu &#8211; Chi ph\u00ed\u00a0<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p><b>&#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh:<\/b><\/p>\n<table style=\"width: 99.0966%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 4.37579%;\"><strong>STT<\/strong><\/td>\n<td style=\"text-align: center; width: 51.3107%;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><strong>M\u00e3 s\u1ed1\u00a0<\/strong><\/td>\n<td style=\"text-align: center; width: 16.4828%;\"><strong>N\u0103m nay (2024)<\/strong><\/td>\n<td style=\"text-align: center; width: 25.8389%;\"><strong>N\u0103m tr\u01b0\u1edbc (2023)\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">01<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">1.300.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">02<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n v\u1ec1 BH v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (10 = 01 \u2013 02)<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">1.300.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">700.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">400.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (20 = 10 \u2013 11)<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">600.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">600.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">130.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">120.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">213.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">200.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.37579%; text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"width: 51.3107%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh [30a = 20 \u2013 (25 + 26)]<\/span><\/td>\n<td style=\"text-align: center; width: 9.71223%;\"><span style=\"font-weight: 400;\">30a<\/span><\/td>\n<td style=\"width: 16.4828%;\"><span style=\"font-weight: 400;\">257.000.000<\/span><\/td>\n<td style=\"width: 25.8389%;\"><span style=\"font-weight: 400;\">280.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 chung: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2024 cho th\u1ea5y doanh nghi\u1ec7p \u0111\u1ea1t m\u1ee9c l\u1ee3i nhu\u1eadn 257.000.000 VN\u0110, 8,2% so v\u1edbi n\u0103m 2023 v\u1edbi m\u1ee9c l\u1ee3i nhu\u1eadn l\u00e0 280.000.000 VN\u0110.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00fd gi\u1ea3i cho s\u1ef1 gi\u1ea3m s\u00fat n\u00e0y, nh\u00e0 ph\u00e2n t\u00edch c\u1ea7n \u0111\u00e1nh gi\u00e1 chi ti\u1ebft c\u01a1 c\u1ea5u, t\u1ef7 tr\u1ecdng v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau doanh thu v\u00e0 chi ph\u00ed. Ph\u00e2n t\u00edch n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb l\u00e0m r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 khi\u1ebfn doanh thu t\u0103ng nh\u01b0ng m\u1ee9c t\u0103ng chi ph\u00ed l\u1ea1i cao h\u01a1n, d\u1eabn \u0111\u1ebfn s\u1ef1 s\u1ee5t gi\u1ea3m trong k\u1ebft qu\u1ea3 kinh doanh t\u1ed5ng th\u1ec3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ch\u1ec9 ti\u00eau <\/span><i><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/i><span style=\"font-weight: 400;\"> (M\u00e3 s\u1ed1 30) bao g\u1ed3m c\u1ea3 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. V\u00ec v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1ea7n t\u00e1ch ri\u00eang ch\u1ec9 ti\u00eau 30 th\u00e0nh hai ph\u1ea7n c\u1ee5 th\u1ec3 \u0111\u1ec3 ph\u00e2n t\u00edch chi ti\u1ebft.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 30a: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 30b: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><b>&#8211; \u0110\u1ecdc k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:\u00a0<\/b><\/p>\n<table style=\"width: 98.8121%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.82901%;\"><strong>STT<\/strong><\/td>\n<td style=\"text-align: center; width: 43.7863%;\"><strong>CH\u1ec8 TI\u00caU<\/strong><\/td>\n<td style=\"text-align: center; width: 12.7868%;\"><strong>M\u00c3 S\u1ed0<\/strong><\/td>\n<td style=\"text-align: center; width: 16.188%;\"><strong>N\u0102M NAY(2024)<\/strong><\/td>\n<td style=\"text-align: center; width: 40.7812%;\"><strong>N\u0102M TR\u01af\u1edaC(2023)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.82901%; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 43.7863%;\"><span style=\"font-weight: 400;\">Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 12.7868%; text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"width: 16.188%;\"><span style=\"font-weight: 400;\">5,000,000<\/span><\/td>\n<td style=\"width: 40.7812%;\"><span style=\"font-weight: 400;\">6,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.82901%; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 43.7863%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 12.7868%; text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"width: 16.188%;\"><span style=\"font-weight: 400;\">20,000,000<\/span><\/td>\n<td style=\"width: 40.7812%;\"><span style=\"font-weight: 400;\">30,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.82901%; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 43.7863%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (30a = 21 -22)<\/span><\/td>\n<td style=\"width: 12.7868%; text-align: center;\"><span style=\"font-weight: 400;\">30b<\/span><\/td>\n<td style=\"width: 16.188%;\"><span style=\"font-weight: 400;\">-15,000,000<\/span><\/td>\n<td style=\"width: 40.7812%;\"><span style=\"font-weight: 400;\">-24,000,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 chung: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i ch\u00ednh n\u0103m 2024 cho th\u1ea5y doanh nghi\u1ec7p ghi nh\u1eadn l\u1ed7 15.000.000 VN\u0110, gi\u1ea3m 37.5% so v\u1edbi n\u0103m 2023 v\u1edbi m\u1ee9c l\u1ed7 l\u00e0 24.000.000 VN\u0110. S\u1ef1 c\u1ea3i thi\u1ec7n n\u00e0y ch\u1ee7 y\u1ebfu nh\u1edd v\u00e0o vi\u1ec7c gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 n\u0103m 2024 ghi nh\u1eadn m\u1ee9c gi\u1ea3m 10.000.000 VN\u0110 so v\u1edbi n\u0103m 2023.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba, th\u01b0\u1eddng kh\u00f4ng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u1edbn, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, ti\u1ec1n g\u1eedi thanh to\u00e1n, ho\u1eb7c ti\u1ec1n cho vay c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c. T\u01b0\u01a1ng t\u1ef1, chi ph\u00ed t\u00e0i ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i vay v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1 ph\u00e1t sinh. <\/span><\/p>\n<p><b>&#8211; \u0110\u1ecdc k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/b><\/p>\n<table style=\"width: 98.835%;\">\n<tbody>\n<tr>\n<td style=\"width: 7.20203%; text-align: center;\"><strong>STT<\/strong><\/td>\n<td style=\"width: 35.2477%; text-align: center;\"><strong>CH\u1ec8 TI\u00caU<\/strong><\/td>\n<td style=\"width: 9.39597%; text-align: center;\"><strong>M\u00c3 S\u1ed0<\/strong><\/td>\n<td style=\"width: 20.4698%; text-align: center;\"><strong>N\u0102M NAY(2024)<\/strong><\/td>\n<td style=\"width: 78.6237%; text-align: center;\"><strong>N\u0102M TR\u01af\u1edaC(2023)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.20203%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 35.2477%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<td style=\"width: 9.39597%; text-align: center;\"><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td style=\"width: 20.4698%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"width: 78.6237%;\"><span style=\"font-weight: 400;\">300.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.20203%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 35.2477%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00e1c<\/span><\/td>\n<td style=\"width: 9.39597%; text-align: center;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"width: 20.4698%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"width: 78.6237%;\"><span style=\"font-weight: 400;\">150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.20203%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 35.2477%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn kh\u00e1c (40 = 31 \u2013 32)<\/span><\/td>\n<td style=\"width: 9.39597%; text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"width: 20.4698%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"width: 78.6237%;\"><span style=\"font-weight: 400;\">150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 chung: Ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2024 kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn kh\u00e1c, trong khi n\u0103m 2023 ghi nh\u1eadn m\u1ee9c l\u00e3i 150,000,000 VN\u0110.<\/span><\/p>\n<p><b>&#8211; \u0110\u1ecdc k\u1ebft qu\u1ea3 t\u1ed5ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n<table style=\"width: 98.4292%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 4.33121%;\"><strong>STT<\/strong><\/td>\n<td style=\"text-align: center; width: 45.3824%;\"><strong>CH\u1ec8 TI\u00caU<\/strong><\/td>\n<td style=\"text-align: center; width: 12.3668%;\"><strong>M\u00c3 S\u1ed0<\/strong><\/td>\n<td style=\"text-align: center; width: 16.773%;\"><strong>N\u0102M NAY(2024)<\/strong><\/td>\n<td style=\"text-align: center; width: 36.9137%;\"><strong>N\u0102M TR\u01af\u1edaC(2023)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.33121%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 45.3824%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh<\/span><\/td>\n<td style=\"width: 12.3668%; text-align: center;\"><span style=\"font-weight: 400;\">30a<\/span><\/td>\n<td style=\"width: 16.773%;\"><span style=\"font-weight: 400;\">257.000.000<\/span><\/td>\n<td style=\"width: 36.9137%;\"><span style=\"font-weight: 400;\">280.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.33121%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 45.3824%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 12.3668%; text-align: center;\"><span style=\"font-weight: 400;\">30b<\/span><\/td>\n<td style=\"width: 16.773%;\"><span style=\"font-weight: 400;\">-15,000,000<\/span><\/td>\n<td style=\"width: 36.9137%;\"><span style=\"font-weight: 400;\">-24,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.33121%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 45.3824%;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00e1c<\/span><\/td>\n<td style=\"width: 12.3668%; text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td style=\"width: 16.773%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"width: 36.9137%;\"><span style=\"font-weight: 400;\">150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.33121%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"width: 45.3824%;\"><span style=\"font-weight: 400;\">T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (50 = 30a + 30b + 40)<\/span><\/td>\n<td style=\"width: 12.3668%; text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td style=\"width: 16.773%;\"><span style=\"font-weight: 400;\">242.000.000<\/span><\/td>\n<td style=\"width: 36.9137%;\"><span style=\"font-weight: 400;\">406.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u0110\u00e1nh gi\u00e1 chung:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2024 ghi nh\u1eadn doanh nghi\u1ec7p \u0111\u1ea1t m\u1ee9c l\u00e3i 242.000.000 VN\u0110 t\u1eeb ba ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, gi\u1ea3m 40% so v\u1edbi m\u1ee9c l\u00e3i 406.000.000 VN\u0110 c\u1ee7a n\u0103m 2023.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf, l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c th\u01b0\u1eddng kh\u00f4ng chi\u1ebfm t\u1ec9 tr\u1ecdng \u0111\u00e1ng k\u1ec3. Ng\u01b0\u1ee3c l\u1ea1i, t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn, c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y c\u00f3 th\u1ec3 chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng t\u1eebng th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh l\u1ee3i nhu\u1eadn v\u00e0 ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch chi ti\u1ebft \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng. L\u1ee3i nhu\u1eadn \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 \u1ed5n \u0111\u1ecbnh v\u00e0 \u0111\u00e1ng tin c\u1eady h\u01a1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng l\u1ee3i nhu\u1eadn \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch nh\u01b0ng ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c kinh doanh ch\u00ednh, \u0111\u00e2y l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng nh\u1eb1m \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u00e0 b\u1ec1n v\u1eefng h\u01a1n.<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch chi ti\u1ebft b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 v\u1ec1 k\u1ebft qu\u1ea3 t\u1eebng ho\u1ea1t \u0111\u1ed9ng, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n \u0111i s\u00e2u v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch b\u1eb1ng c\u00e1ch k\u1ebft h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1edbi c\u00e1c b\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e2n t\u00edch doanh thu, chi ph\u00ed, v\u00e0 c\u00e1c b\u00e1o c\u00e1o h\u1ed7 tr\u1ee3 kh\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n t\u1eadp trung c\u00e1c kh\u00eda c\u1ea1nh quan tr\u1ecdng sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu: \u0110\u00e1nh gi\u00e1 t\u1eebng ngu\u1ed3n doanh thu, x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 th\u00fac \u0111\u1ea9y ho\u1eb7c c\u1ea3n tr\u1edf t\u0103ng tr\u01b0\u1edfng doanh thu, v\u00e0 ph\u00e2n t\u00edch s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed: Ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng lo\u1ea1i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, x\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng chi ph\u00ed so v\u1edbi doanh thu, t\u00ecm ra c\u00e1c kho\u1ea3n chi ti\u00eau ch\u01b0a \u0111\u1ea1t hi\u1ec7u qu\u1ea3 \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p can thi\u1ec7p t\u1ed1i \u01b0u.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng: So s\u00e1nh k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n so v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u1eb7t ra nh\u1eb1m \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau, t\u1eeb \u0111\u00f3 \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m m\u1ea1nh, \u0111i\u1ec3m y\u1ebfu trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ebfn \u0111\u1ed9ng theo th\u1eddi gian: So s\u00e1nh s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c n\u0103m ho\u1eb7c c\u00e1c k\u1ef3 \u0111\u1ec3 nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n, \u0111\u1ed3ng th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng ho\u1eb7c c\u01a1 h\u1ed9i t\u0103ng tr\u01b0\u1edfng m\u1edbi.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c xem x\u00e9t, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 v\u1ec1 k\u1ebft qu\u1ea3 t\u1eebng ho\u1ea1t \u0111\u1ed9ng, nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1, r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 t\u1ea1o c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi nh\u1eb1m c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c, v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh \u0111\u00e3 \u0111\u1ec1 ra.\u00a0<\/span><\/p>\n<h2><b>8. C\u00e1ch d\u00f9ng b\u00e1o c\u00e1o <\/b><b>k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/b><b>\u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed t\u00e0i ch\u00ednh<\/b><\/h2>\n<p>Trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chi ph\u00ed t\u00e0i ch\u00ednh \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay \u2013 lu\u00f4n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn hi\u1ec7u qu\u1ea3 l\u1ee3i nhu\u1eadn. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng ch\u1ec9 cho bi\u1ebft con s\u1ed1 t\u1ed5ng h\u1ee3p, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb gi\u00fap l\u00e3nh \u0111\u1ea1o ki\u1ec3m so\u00e1t s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/p>\n<p><strong data-start=\"573\" data-end=\"604\">C\u00e1ch s\u1eed d\u1ee5ng trong qu\u1ea3n tr\u1ecb<\/strong>: Nh\u00e0 qu\u1ea3n l\u00fd l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb <strong data-start=\"633\" data-end=\"665\">m\u00e3 s\u1ed1 22 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> v\u00e0 <strong data-start=\"669\" data-end=\"699\">m\u00e3 s\u1ed1 23 \u2013 Chi ph\u00ed l\u00e3i vay<\/strong>, sau \u0111\u00f3 so s\u00e1nh v\u1edbi <strong data-start=\"720\" data-end=\"742\">l\u1ee3i nhu\u1eadn g\u1ed9p (20)<\/strong> v\u00e0 <strong data-start=\"746\" data-end=\"794\">l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (30)<\/strong>. T\u1ef7 l\u1ec7 chi ph\u00ed t\u00e0i ch\u00ednh\/doanh thu ho\u1eb7c chi ph\u00ed l\u00e3i vay\/l\u1ee3i nhu\u1eadn g\u1ed9p s\u1ebd ph\u1ea3n \u00e1nh ngay m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o v\u1ed1n vay. N\u1ebfu t\u1ef7 l\u1ec7 n\u00e0y v\u01b0\u1ee3t chu\u1ea9n ng\u00e0nh, \u0111\u00e2y l\u00e0 t\u00edn hi\u1ec7u c\u1ea7n xem x\u00e9t l\u1ea1i c\u01a1 c\u1ea5u v\u1ed1n.<\/p>\n<p><strong data-start=\"991\" data-end=\"1009\">V\u00ed d\u1ee5 qu\u1ea3n tr\u1ecb<\/strong>: M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u00f3 doanh thu thu\u1ea7n qu\u00fd II \u0111\u1ea1t <strong data-start=\"1062\" data-end=\"1076\">50 t\u1ef7 \u0111\u1ed3ng<\/strong>, l\u1ee3i nhu\u1eadn g\u1ed9p <strong data-start=\"1092\" data-end=\"1101\">15 t\u1ef7<\/strong>. Tuy nhi\u00ean, chi ph\u00ed l\u00e3i vay l\u00ean t\u1edbi <strong data-start=\"1138\" data-end=\"1146\">6 t\u1ef7<\/strong>, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 40% l\u1ee3i nhu\u1eadn g\u1ed9p. Sau khi ph\u00e2n t\u00edch b\u00e1o c\u00e1o, CFO \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t ph\u1ea7n kho\u1ea3n vay ng\u1eafn h\u1ea1n sang vay trung h\u1ea1n v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n. K\u1ebft qu\u1ea3, sang qu\u00fd III, chi ph\u00ed l\u00e3i vay gi\u1ea3m c\u00f2n <strong data-start=\"1343\" data-end=\"1351\">4 t\u1ef7<\/strong>, t\u1ef7 l\u1ec7 ch\u1ec9 c\u00f2n 26% l\u1ee3i nhu\u1eadn g\u1ed9p \u2013 gi\u00fap c\u00f4ng ty gi\u1eef \u0111\u01b0\u1ee3c bi\u00ean l\u1ee3i nhu\u1eadn \u1edf m\u1ee9c an to\u00e0n.<\/p>\n<p data-start=\"1594\" data-end=\"1671\"><strong data-start=\"1731\" data-end=\"1753\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng:<\/strong> B\u00e1o c\u00e1o n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem h\u00e0ng th\u00e1ng \u0111\u1ec3 theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed l\u00e3i vay, v\u00e0 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00e0o cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m khi doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u tr\u01b0\u1edbc H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u00e2n h\u00e0ng ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<p>V\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ea3n ghi nh\u1eadn s\u1ed1 li\u1ec7u m\u00e0 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t chi ph\u00ed. Khi c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb, d\u1eef li\u1ec7u l\u00e3i vay \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo th\u1eddi gian th\u1ef1c, gi\u00fap l\u00e3nh \u0111\u1ea1o ra quy\u1ebft \u0111\u1ecbnh nhanh v\u00e0 ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<h2><b>9. 1CRM &#8211; B\u1ed9 c\u00f4ng c\u1ee5 t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3\u00a0<\/b><\/h2>\n<p><strong>1CRM<\/strong> l\u00e0 b\u1ed9 c\u00f4ng c\u1ee5 v\u01b0\u1ee3t tr\u1ed9i gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n thu chi. Ph\u1ea7n m\u1ec1m cho ph\u00e9p theo d\u00f5i chi ti\u1ebft t\u1eebng giao d\u1ecbch t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng kh\u00e1ch h\u00e0ng, ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9 \u0111\u1ebfn ph\u00f2ng ban, nh\u00e2n s\u1ef1. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt b\u00e1o c\u00e1o thu chi theo th\u00e1ng, cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 chi ti\u1ebft v\u1ec1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<figure id=\"attachment_47811\" aria-describedby=\"caption-attachment-47811\" style=\"width: 1078px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-47811\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phan-mem-bao-cao-ket-qua-hoat-dong-kinh-doanh-1crm.png\" alt=\"Ph\u1ea7n m\u1ec1m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh 1CRM\" width=\"1078\" height=\"804\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phan-mem-bao-cao-ket-qua-hoat-dong-kinh-doanh-1crm.png 1078w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/11\/phan-mem-bao-cao-ket-qua-hoat-dong-kinh-doanh-1crm-768x573.png 768w\" sizes=\"(max-width: 1078px) 100vw, 1078px\" \/><figcaption id=\"caption-attachment-47811\" class=\"wp-caption-text\">Ph\u1ea7n m\u1ec1m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh 1CRM<\/figcaption><\/figure>\n<p data-start=\"861\" data-end=\"927\">T\u00ednh n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; kinh doanh n\u1ed5i b\u1eadt c\u1ee7a 1CRM:<\/p>\n<ul data-start=\"929\" data-end=\"1304\">\n<li data-start=\"929\" data-end=\"1027\">\n<p data-start=\"931\" data-end=\"1027\">Theo d\u00f5i <strong data-start=\"940\" data-end=\"968\">th\u1eddi gian th\u1ef1c d\u00f2ng ti\u1ec1n<\/strong> t\u1eeb nhi\u1ec1u lo\u1ea1i t\u00e0i kho\u1ea3n (ng\u00e2n h\u00e0ng, s\u1ed5 qu\u1ef9, b\u1ea3ng l\u01b0\u01a1ng\u2026)<\/p>\n<\/li>\n<li data-start=\"1028\" data-end=\"1091\">\n<p data-start=\"1030\" data-end=\"1091\"><strong data-start=\"1030\" data-end=\"1089\">Qu\u1ea3n l\u00fd s\u1ed5 qu\u1ef9, phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu chuy\u1ec3n ti\u1ec1n<\/strong><\/p>\n<\/li>\n<li data-start=\"1092\" data-end=\"1166\">\n<p data-start=\"1094\" data-end=\"1166\"><strong data-start=\"1094\" data-end=\"1114\">C\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng<\/strong> c\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ho\u1eb7c thu h\u1ed3i c\u00f4ng n\u1ee3<\/p>\n<\/li>\n<li data-start=\"1167\" data-end=\"1238\">\n<p data-start=\"1169\" data-end=\"1238\"><strong data-start=\"1169\" data-end=\"1205\">S\u1ed1 h\u00f3a to\u00e0n b\u1ed9 th\u00f4ng tin c\u00f4ng n\u1ee3<\/strong> t\u1eeb b\u00e1o gi\u00e1, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/li>\n<li data-start=\"1239\" data-end=\"1304\">\n<p data-start=\"1241\" data-end=\"1304\"><strong data-start=\"1241\" data-end=\"1262\">B\u1ea3o m\u1eadt to\u00e0n di\u1ec7n<\/strong> d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, \u0111\u01a1n h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1679\" data-end=\"1894\">V\u1edbi kh\u1ea3 n\u0103ng <strong data-start=\"1786\" data-end=\"1829\">t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p \u2013 ph\u00e2n t\u00edch \u2013 c\u1ea3nh b\u00e1o<\/strong>, 1CRM kh\u00f4ng ch\u1ec9 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd theo s\u00e1t t\u1eebng giao d\u1ecbch m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng <strong data-start=\"1910\" data-end=\"1932\">k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/strong> s\u00e1t v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n<blockquote data-start=\"1896\" data-end=\"2020\">\n<p data-start=\"1898\" data-end=\"2020\">\n<\/blockquote>\n<p style=\"text-align: center;\"><strong><a class=\"platform-button popmake-39297 try\">\u0110\u0103ng k\u00fd nh\u1eadn Demo mi\u1ec5n ph\u00ed t\u00ednh n\u0103ng!<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u01b0a ra nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c, gi\u1ea3i ph\u00e1p ph\u00e1t tri\u1ec3n t\u1ed1i \u01b0u. Tuy nhi\u00ean, \u0111\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":55,"featured_media":47813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[585,582,37],"tags":[152],"class_list":["post-47804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-hang-tai-chinh","category-blog","category-ebooks-bieu-mau","tag-bieu-mau"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>3+ M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form<\/title>\n<meta name=\"description\" content=\"[T\u1ea3i mi\u1ec5n ph\u00ed] 3+ M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form m\u1edbi nh\u1ea5t k\u00e8m h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o chi ti\u1ebft t\u1eeb A-Z.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.vn\/mau-bao-cao-ket-qua-hoat-dong-kinh-doanh\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3+ M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form\" \/>\n<meta property=\"og:description\" content=\"[T\u1ea3i mi\u1ec5n ph\u00ed] 3+ M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh chu\u1ea9n form m\u1edbi nh\u1ea5t k\u00e8m h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o chi ti\u1ebft t\u1eeb A-Z.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.vn\/mau-bao-cao-ket-qua-hoat-dong-kinh-doanh\" \/>\n<meta property=\"og:site_name\" content=\"Ph\u1ea7n m\u1ec1m 1Office - 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