{"id":13019,"date":"2024-08-10T22:26:23","date_gmt":"2024-08-10T15:26:23","guid":{"rendered":"https:\/\/arito.vn\/?p=13019"},"modified":"2025-06-16T16:43:53","modified_gmt":"2025-06-16T09:43:53","slug":"bao-cao-lai-lo-dinh-nghia-y-nghia-va-cach-lap-chinh-xac-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-lai-lo-dinh-nghia-y-nghia-va-cach-lap-chinh-xac-nhat\/","title":{"rendered":"B\u00e1o c\u00e1o l\u00e3i l\u1ed7 (P&L): \u00dd ngh\u0129a v\u00e0 c\u00e1ch l\u1eadp ch\u00ednh x\u00e1c nh\u1ea5t"},"content":{"rendered":"

B\u00e1o c\u00e1o l\u00e3i l\u1ed7<\/a><\/strong> (P&L) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh l\u1ee3i nhu\u1eadn<\/a><\/strong> c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o l\u00e3i l\u1ed7 v\u00e0 nh\u1eefng b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o n\u00e0y. C\u00f9ng Arito<\/a><\/strong> theo d\u00f5i ngay trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/span><\/p>\n

1. B\u00e1o c\u00e1o l\u00e3i l\u1ed7 (P&L) l\u00e0 g\u00ec?<\/b><\/h2>\n

B\u00e1o c\u00e1o l\u00e3i l\u1ed7, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 P&L (Profit and Loss), l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111o l\u01b0\u1eddng doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh li\u1ec7u h\u1ecd \u0111ang c\u00f3 l\u00e3i hay l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

\"b\u00e1o<\/p>\n

2. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o l\u00e3i l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/b><\/h2>\n

B\u00e1o c\u00e1o l\u00e3i l\u1ed7 P&L c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u1ef1a tr\u00ean b\u00e1o c\u00e1o n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c k\u1ebf ho\u1ea1ch kinh doanh h\u1ee3p l\u00fd \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, c\u00e1c ch\u1ec9 s\u1ed1 t\u1eeb P&L c\u00f2n gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c d\u1ef1a tr\u00ean hi\u1ec7u qu\u1ea3 kinh doanh hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

3. \u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o l\u00e3i l\u1ed7 P&L \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h2>\n

P&L cung c\u1ea5p s\u1ed1 li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh. N\u00f3 gi\u00fap x\u00e1c \u0111\u1ecbnh l\u00fd do khi\u1ebfn doanh thu c\u1ee7a doanh nghi\u1ec7p t\u0103ng ho\u1eb7c gi\u1ea3m, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p \u0111i\u1ec1u h\u00e0nh, x\u1eed l\u00fd k\u1ecbp th\u1eddi. Vi\u1ec7c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean P&L c\u00f2n cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n

\"b\u00e1o<\/p>\n

4. 5 b\u01b0\u1edbc \u0111\u1ec3 chu\u1ea9n b\u1ecb l\u1eadp b\u00e1o c\u00e1o l\u00e3i l\u1ed7 (P&L)<\/b><\/h2>\n

\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u00e3i l\u1ed7 (P&L), doanh nghi\u1ec7p c\u1ea7n tu\u00e2n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 s\u1ed5 s\u00e1ch chi ti\u1ebft<\/b> Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 v\u1ec1 c\u00e1c kho\u1ea3n thu chi \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o P&L. N\u1ebfu vi\u1ec7c ghi ch\u00e9p th\u1ee7 c\u00f4ng t\u1ed1n nhi\u1ec1u th\u1eddi gian, b\u1ea1n c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap t\u1ed5ng h\u1ee3p th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian c\u1ea7n theo d\u00f5i<\/b> Tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u l\u1eadp b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 kho\u1ea3ng th\u1eddi gian m\u00e0 b\u00e1o c\u00e1o s\u1ebd bao qu\u00e1t. D\u00f9 l\u00e0 kho\u1ea3ng th\u1eddi gian g\u1ea7n \u0111\u00e2y hay \u0111\u00e3 l\u00e2u, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang th\u1eddi gian theo d\u00f5i l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo.<\/span><\/p>\n

B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p doanh thu c\u1ee7a doanh nghi\u1ec7p<\/b> Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n doanh thu, bao g\u1ed3m: doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, doanh thu d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed1 li\u1ec7u doanh thu \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n

B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh<\/b> \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh l\u00e3i l\u1ed7, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 x\u00e1c \u0111\u1ecbnh. Ngo\u00e0i ra, c\u1ea7n xem x\u00e9t th\u00eam c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 ho\u00e0n ti\u1ec1n ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n

B\u01b0\u1edbc 5: T\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p<\/b> L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb c\u00e1c chi ph\u00ed t\u1eeb doanh thu. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfn xa h\u01a1n b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n thu nh\u1eadp r\u00f2ng, t\u1ee9c l\u00e0 l\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf. Vi\u1ec7c n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\"C\u00e1ch<\/h2>\n

5. B\u1ea3n b\u00e1o c\u00e1o l\u00e3i l\u1ed7 P&L bao g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n

B\u1ea3n b\u00e1o c\u00e1o l\u00e3i l\u1ed7 (P&L) \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n c\u1ee5 th\u1ec3:<\/span><\/p>\n

Doanh thu thu\u1ea7n t\u1eeb b\u00e1n h\u00e0ng<\/b> = Doanh thu b\u00e1n h\u00e0ng \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu bao g\u1ed3m:<\/span><\/p>\n