{"id":15908,"date":"2021-09-06T08:30:27","date_gmt":"2021-09-06T01:30:27","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=15908"},"modified":"2026-04-06T10:02:08","modified_gmt":"2026-04-06T03:02:08","slug":"chi-so-tai-chinh-phan-anh-tinh-hinh-suc-khoe-doanh-nghiep","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/chi-so-tai-chinh-phan-anh-tinh-hinh-suc-khoe-doanh-nghiep\/","title":{"rendered":"Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m ASP K\u1ebf to\u00e1n, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 v\u00e0 ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • Gi\u1edbi thi\u1ec7u c\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 v\u1ecb tr\u00ed hi\u1ec3n th\u1ecb tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
  • Thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p.<\/li>\n
  • \u00dd ngh\u0129a chi ti\u1ebft c\u1ee7a t\u1eebng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Qu\u1ea3n l\u00fd doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, nh\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u00e1nh gi\u00e1<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 C\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/b><\/h4>\n

    <\/div>

    \n
      \n
    • C\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean giao di\u1ec7n T\u1ed5ng quan\\<\/strong>tab Bi\u1ec3u \u0111\u1ed3 c\u1ee7a ph\u1ea7n m\u1ec1m <\/strong>c\u1ee7a ph\u1ea7n m\u1ec1m:<\/li>\n<\/ul>\n

      \"\"<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      2.2 <\/b>Thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p<\/b><\/h4>\n

      <\/div>

      \n

      Ph\u1ea7n m\u1ec1m ASP K\u1ebf to\u00e1n cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 s\u1ed1 ti\u00eau chu\u1ea9n<\/strong> ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p m\u00ecnh. H\u1ec7 th\u1ed1ng s\u1ebd c\u0103n c\u1ee9 v\u00e0o ti\u00eau chu\u1ea9n \u0111\u00e3 thi\u1ebft l\u1eadp, nh\u1eefng ch\u1ec9 s\u1ed1 n\u00e0o kh\u00f4ng \u0111\u1ea1t ti\u00eau chu\u1ea9n ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng b\u00e1o \u0111\u1ecf<\/strong> \u0111\u1ec3 doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng, \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n

        \n
      • Tr\u00ean giao di\u1ec7n c\u00e1c ch\u1ec9 s\u1ed1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng h\u00ecnh b\u00e1nh r\u0103ng<\/strong> \u0111\u1ec3 thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n cho c\u00e1c ch\u1ec9 s\u1ed1:<\/li>\n<\/ul>\n

        \"\"<\/p>\n

          \n
        • Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n Thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p<\/strong>, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1n ti\u00eau chu\u1ea9n cho t\u1eebng ch\u1ec9 s\u1ed1 sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 l\u01b0u l\u1ea1i thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n:<\/li>\n<\/ul>\n

          \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

          <\/span><\/p>\n

          3. \u00dd ngh\u0129a c\u1ee7a c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh<\/b><\/h3>\n

          <\/div>

          \n\n\n\n
          <\/div><\/div>\n
          <\/span><\/p>\n

          3.1. C\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n<\/b><\/h4>\n

          <\/div>

          \n
            \n
          • H\u1ec7 s\u1ed1 n\u1ee3:<\/b>\n
              \n
            • Ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3.<\/li>\n
            • Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng t\u00e0i s\u1ea3n th\u00ec c\u00f3 bao nhi\u00eau \u0111\u1ed3ng vay n\u1ee3.<\/li>\n
            • C\u00f4ng th\u1ee9c t\u00ednh: H = (N\u1ee3 ph\u1ea3i tr\u1ea3\/T\u1ed5ng t\u00e0i s\u1ea3n)*100<\/li>\n<\/ul>\n<\/li>\n
            • H\u1ec7 s\u1ed1 v\u1ed1n t\u1ef1 c\u00f3:<\/b>\n
                \n
              • Ph\u1ea3n \u1ea3nh m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u1ea3 n\u0103ng b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t b\u1eb1ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
              • \u0110o l\u01b0\u1eddng s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
              • C\u00f4ng th\u1ee9c t\u00ednh: H = (V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\/T\u1ed5ng t\u00e0i s\u1ea3n)*100<\/li>\n<\/ul>\n<\/li>\n
              • H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/b>\n
                  \n
                • Ph\u1ea3n \u00e1nh quy m\u00f4 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/li>\n
                • \u0110o l\u01b0\u1eddng trong m\u1ed9t \u0111\u1ed3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 bao nhi\u00eau \u0111\u1ed3ng vay n\u1ee3.<\/li>\n
                • C\u00f4ng th\u1ee9c t\u00ednh: H = (N\u1ee3 ph\u1ea3i tr\u1ea3\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) *100<\/li>\n<\/ul>\n<\/li>\n
                • H\u1ec7 s\u1ed1 n\u1ee3 d\u00e0i h\u1ea1n tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n:<\/b>\n
                    \n
                  • Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                  • \u0110o l\u01b0\u1eddng trong m\u1ed9t \u0111\u1ed3ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng bao nhi\u00eau n\u1ee3 d\u00e0i h\u1ea1n.<\/li>\n
                  • C\u00f4ng th\u1ee9c t\u00ednh: H = (N\u1ee3 d\u00e0i h\u1ea1n\/T\u1ed5ng t\u00e0i s\u1ea3n)*100<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                    <\/span><\/p>\n

                    3.2. H\u1ec7 s\u1ed1 thanh to\u00e1n<\/b><\/h4>\n

                    <\/div>

                    \n
                      \n
                    • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh:<\/b>\n
                        \n
                      • Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng bao nhi\u00eau \u0111\u1ed3ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n.<\/li>\n
                      • C\u00f4ng th\u1ee9c t\u00ednh: H = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n\/N\u1ee3 ng\u1eafn h\u1ea1n<\/li>\n<\/ul>\n<\/li>\n
                      • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh:<\/b>\n
                          \n
                        • Cho bi\u1ebft kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n cho th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n.<\/li>\n
                        • C\u00f4ng th\u1ee9c t\u00ednh: H = (T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n – H\u00e0ng t\u1ed3n kho)\/N\u1ee3 ng\u1eafn h\u1ea1n<\/li>\n<\/ul>\n<\/li>\n
                        • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ee9c th\u1eddi:<\/b>\n
                            \n
                          • Cho bi\u1ebft kh\u1ea3 n\u0103ng thanh to\u00e1n ngay l\u1eadp t\u1ee9c c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t.<\/li>\n
                          • C\u00f4ng th\u1ee9c t\u00ednh: H = Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\/N\u1ee3 ng\u1eafn h\u1ea1n<\/li>\n<\/ul>\n<\/li>\n
                          • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay:<\/b>\n
                              \n
                            • Cho bi\u1ebft kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay.<\/li>\n
                            • C\u00f4ng th\u1ee9c t\u00ednh: H = (Chi ph\u00ed l\u00e3i vay + L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf)\/Chi ph\u00ed l\u00e3i vay<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                              <\/span><\/p>\n

                              3.3. Kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng<\/b><\/h4>\n

                              <\/div>

                              \n
                                \n
                              • V\u00f2ng quay h\u00e0ng t\u1ed3n kho:<\/b>\n
                                  \n
                                • Ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u kho.<\/li>\n
                                • C\u00f4ng th\u1ee9c t\u00ednh: H = Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\/H\u00e0ng t\u1ed3n kho b\u00ecnh qu\u00e2n<\/li>\n<\/ul>\n<\/li>\n
                                • S\u1ed1 ng\u00e0y l\u01b0u kho b\u00ecnh qu\u00e2n:<\/b>\n
                                    \n
                                  • L\u00e0 s\u1ed1 ng\u00e0y trung b\u00ecnh \u0111\u1ec3 doanh nghi\u1ec7p b\u00e1n h\u1ebft h\u00e0ng t\u1ed3n kho.<\/li>\n
                                  • D\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 b\u00e1n h\u00e0ng.<\/li>\n
                                  • C\u00f4ng th\u1ee9c t\u00ednh: H = 365\/V\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/li>\n<\/ul>\n<\/li>\n
                                  • V\u00f2ng quay kho\u1ea3n ph\u1ea3i thu:<\/b>\n
                                      \n
                                    • Ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3n qu\u1ea3n l\u00fd kho\u1ea3n ph\u1ea3i thu, ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng th\u01b0\u01a1ng m\u1ea1i c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                    • Cho bi\u1ebft kh\u1ea3 n\u0103ng thu h\u1ed3i n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                    • C\u00f4ng th\u1ee9c t\u00ednh: H = Doanh thu thu\u1ea7n\/C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ecnh qu\u00e2n<\/li>\n<\/ul>\n<\/li>\n
                                    • K\u1ef3 thu ti\u1ec1n b\u00ecnh qu\u00e2n:<\/b>\n
                                        \n
                                      • L\u00e0 s\u1ed1 ng\u00e0y trung b\u00ecnh \u0111\u1ec3 doanh nghi\u1ec7p thu h\u1ed3i kho\u1ea3n ph\u1ea3i thu c\u1ee7a m\u00ecnh.<\/li>\n
                                      • C\u00f4ng th\u1ee9c t\u00ednh: H = 365\/V\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/li>\n<\/ul>\n<\/li>\n
                                      • V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/b>\n
                                          \n
                                        • Ph\u1ea3n \u1ea3nh t\u1ed1c \u0111\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p.<\/li>\n
                                        • C\u00f4ng th\u1ee9c t\u00ednh: H = Doanh s\u1ed1 mua h\u00e0ng\/C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n (Trong \u0111\u00f3: Doanh s\u1ed1 mua h\u00e0ng = gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 – H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3)<\/em><\/li>\n<\/ul>\n<\/li>\n
                                        • K\u1ef3 tr\u1ea3 n\u1ee3 b\u00ecnh qu\u00e2n:<\/b>\n
                                            \n
                                          • L\u00e0 s\u1ed1 ng\u00e0y trung b\u00ecnh doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n h\u00e0ng cho nh\u00e0 cung c\u1ea5p.<\/li>\n
                                          • C\u00f4ng th\u1ee9c t\u00ednh: H = 365\/V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/li>\n<\/ul>\n<\/li>\n
                                          • V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng:<\/b>\n
                                              \n
                                            • Ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/li>\n
                                            • B\u00ecnh qu\u00e2n 1 \u0111\u1ed3ng v\u1ed1n l\u01b0u \u0111\u1ed9ng trong k\u1ef3 s\u1ebd t\u1ea1o ta bao nhi\u00eau \u0111\u1ed3ng doanh thu thu\u1ea7n.<\/li>\n
                                            • C\u00f4ng th\u1ee9c t\u00ednh: H = Doanh thu thu\u1ea7n\/V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/li>\n<\/ul>\n<\/li>\n
                                            • K\u1ef3 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng:<\/b>\n
                                                \n
                                              • L\u00e0 s\u1ed1 ng\u00e0y trung b\u00ecnh \u0111\u1ec3 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng th\u00e0nh doanh thu.<\/li>\n
                                              • C\u00f4ng th\u1ee9c t\u00ednh: H = 365\/V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                                                <\/span><\/p>\n

                                                3.4. Kh\u1ea3 n\u0103ng sinh l\u1eddi<\/b><\/h4>\n

                                                <\/div>

                                                \n
                                                  \n
                                                • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu (ROS):<\/b>\n
                                                    \n
                                                  • Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng doanh thu thu\u1ea7n m\u00e0 doanh nghi\u1ec7p th\u01b0c hi\u1ec7n trong k\u1ef3 th\u00ec thu \u0111\u01b0\u1ee3c bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n
                                                  • C\u00f4ng th\u1ee9c t\u00ednh: H = (L\u1ee3i nhu\u1eadn sau thu\u1ebf\/Doanh thu thu\u1ea7n)*100<\/li>\n<\/ul>\n<\/li>\n
                                                  • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE):<\/b>\n
                                                      \n
                                                    • Cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu th\u00ec t\u1ea1o ra bao nhi\u1ec1u \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp.<\/li>\n
                                                    • C\u00f4ng th\u1ee9c t\u00ednh: H = (L\u1ee3i nhu\u1eadn sau thu\u1ebf\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eef b\u00ecnh qu\u00e2n)*100<\/li>\n<\/ul>\n<\/li>\n
                                                    • T\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a t\u00e0i s\u1ea3n (ROA):<\/b>\n
                                                        \n
                                                      • Cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n th\u00ec t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n
                                                      • C\u00f4ng th\u1ee9c t\u00ednh: H = (L\u1ee3i nhu\u1eadn sau thu\u1ebf\/T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n)*100<\/li>\n<\/ul>\n<\/li>\n
                                                      • T\u1ef7 su\u1ea5t sinh l\u1eddi tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 (ROI):<\/b>\n
                                                          \n
                                                        • Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1ebd t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n
                                                        • C\u00f4ng th\u1ee9c t\u00ednh: H = (L\u1ee3i nhu\u1eadn sau thu\u1ebf\/T\u1ed5ng ngu\u1ed3n v\u1ed1n b\u00ecnh qu\u00e2n)*100<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3405],"ht-kb-tag":[],"class_list":["post-15908","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r23"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/15908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=15908"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/15908\/revisions"}],"predecessor-version":[{"id":49679,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/15908\/revisions\/49679"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=15908"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=15908"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=15908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}