{"id":13972,"date":"2024-09-29T19:21:40","date_gmt":"2024-09-29T12:21:40","guid":{"rendered":"https:\/\/arito.vn\/?p=13972"},"modified":"2025-06-16T16:36:12","modified_gmt":"2025-06-16T09:36:12","slug":"bao-cao-ket-qua-kinh-doanh-income-statement-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-ket-qua-kinh-doanh-income-statement-la-gi\/","title":{"rendered":"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (Income Statement) l\u00e0 g\u00ec?"},"content":{"rendered":"

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/a><\/strong> (Income Statement) l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 qu\u00e1 tr\u00ecnh t\u1ea1o ra l\u1ee3i nhu\u1eadn<\/a><\/strong> t\u1eeb doanh thu. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay v\u1ec1 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec?<\/b><\/h2>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement) l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i, c\u00f9ng v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/strong> (Balance Sheet) v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/strong> (Cash Flow Statement), nh\u1eb1m c\u00f4ng b\u1ed1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

B\u00e1o c\u00e1o n\u00e0y ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o ba y\u1ebfu t\u1ed1 ch\u00ednh: doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7). \u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ee7a b\u00e1o c\u00e1o n\u00e0y l\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u1eefa doanh thu b\u1eb1ng ti\u1ec1n m\u1eb7t hay doanh thu tr\u1ea3 sau, c\u0169ng nh\u01b0 kh\u00f4ng t\u00e1ch b\u1ea1ch gi\u1eefa thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t hay mua n\u1ee3 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n. Qu\u00e1 tr\u00ecnh t\u1eeb doanh thu \u0111\u1ebfn l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 tu\u1ea7n t\u1ef1: t\u1eeb doanh thu ban \u0111\u1ea7u, c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 thu\u1ebf l\u1ea7n l\u01b0\u1ee3t \u0111\u01b0\u1ee3c tr\u1eeb \u0111i \u0111\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn sau thu\u1ebf (Net Income). T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh to\u00e1n thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n (EPS).<\/span><\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p chuy\u1ec3n doanh thu t\u1eeb b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 th\u00e0nh l\u1ee3i nhu\u1eadn r\u00f2ng, th\u1ec3 hi\u1ec7n hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u00f9 \u0111\u00f3 l\u00e0 l\u00e3i hay l\u1ed7.<\/span><\/p>\n

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

2. T\u00e1c d\u1ee5ng c\u1ee7a Income Statement?<\/b><\/h2>\n

\u0110\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p, m\u1ee5c ti\u00eau h\u00e0ng \u0111\u1ea7u l\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ea1o ra l\u1ee3i nhu\u1eadn. L\u1ee3i nhu\u1eadn c\u00e0ng cao, v\u1ed1n t\u00edch l\u0169y c\u00e0ng l\u1edbn, kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n m\u00e0 c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng c\u1ee7a c\u00e1c b\u00ean li\u00ean quan. V\u00ec v\u1eady, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin minh b\u1ea1ch v\u1ec1 t\u00ecnh h\u00ecnh b\u00e1n h\u00e0ng v\u00e0 l\u1ee3i nhu\u1eadn l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Nh\u1eefng b\u00ean li\u00ean quan nh\u01b0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec1u c\u1ea7n n\u1eafm b\u1eaft th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 hi\u1ec7u qu\u1ea3 kinh doanh, l\u1ee3i nhu\u1eadn t\u1eeb t\u1eebng d\u1ef1 \u00e1n, hay to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb, \u0111\u1ea7u t\u01b0, v\u00e0 cho vay.<\/span><\/p>\n

\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do m\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement) tr\u1edf th\u00e0nh m\u1ed9t c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c cho t\u01b0\u01a1ng lai, \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n

3. C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh trong b\u00e1o c\u00e1o thu nh\u1eadp<\/b><\/h2>\n

Doanh thu t\u1eeb b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (Operating Revenue)<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. V\u1edbi m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb, doanh thu ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u1ebfn kh\u00e1ch h\u00e0ng. T\u01b0\u01a1ng t\u1ef1, v\u1edbi c\u00e1c c\u00f4ng ty nh\u01b0\u1ee3ng quy\u1ec1n ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ngu\u1ed3n thu ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb vi\u1ec7c thu ph\u00ed sau khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Cost of Goods Sold)<\/b><\/h3>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, nh\u01b0 nguy\u00ean li\u1ec7u th\u00f4, nh\u00e2n c\u00f4ng, v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n. \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ea1o ra doanh thu cho s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit)<\/b><\/h3>\n

L\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 k\u1ebft qu\u1ea3 sau khi l\u1ea5y doanh thu tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Kho\u1ea3n m\u1ee5c n\u00e0y cho th\u1ea5y kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh kh\u00e1c, t\u1eeb \u0111\u00f3 ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span><\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (Operating Expenses)<\/b><\/h3>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, b\u00e1n h\u00e0ng, nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi ti\u00eau kh\u00f4ng tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m nh\u01b0ng c\u1ea7n thi\u1ebft cho s\u1ef1 v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating Earnings)<\/b><\/h3>\n

Ch\u1ec9 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu ph\u1ea7n l\u1edbn l\u1ee3i nhu\u1eadn \u0111\u1ebfn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i, \u0111i\u1ec1u \u0111\u00f3 cho th\u1ea5y l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p b\u1ec1n v\u1eefng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng cao.<\/span><\/p>\n

Chi ph\u00ed l\u00e3i vay (Interest Expense)<\/b><\/h3>\n

Chi ph\u00ed l\u00e3i vay l\u00e0 kho\u1ea3n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 n\u1ee3 trong k\u1ef3 kinh doanh. \u0110\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, v\u00e0 kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf (Earnings Before Income Tax – EBIT)<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp cho c\u01a1 quan qu\u1ea3n l\u00fd. EBIT gi\u00fap \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp v\u00e0 L\u1ee3i nhu\u1eadn sau thu\u1ebf (Income Tax and Profit After Tax)<\/b><\/h3>\n

Sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp, ph\u1ea7n c\u00f2n l\u1ea1i l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf, ch\u00ednh l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng m\u00e0 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00e0i ch\u00ednh.<\/span><\/p>\n

Ngo\u00e0i c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi ph\u1ea7n “Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,” gi\u00fap gi\u1ea3i th\u00edch chi ti\u1ebft h\u01a1n c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o. V\u00ed d\u1ee5, thuy\u1ebft minh v\u1ec1 chi ph\u00ed kinh doanh theo t\u1eebng y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin r\u00f5 r\u00e0ng v\u1ec1 c\u00e1ch c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong doanh nghi\u1ec7p.<\/span><\/p>\n

4. M\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng tr\u00ean b\u00e1o c\u00e1o<\/b><\/h2>\n

Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit Margin):<\/b><\/h3>\n

Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 ch\u1ec9 s\u1ed1 c\u01a1 b\u1ea3n gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p. N\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u1ee3i nhu\u1eadn g\u1ed9p m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed7i \u0111\u1ed3ng doanh thu sau khi \u0111\u00e3 tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. C\u00f4ng th\u1ee9c t\u00ednh bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p nh\u01b0 sau:<\/span><\/p>\n

\"Bi\u00ean<\/p>\n

Theo l\u00fd thuy\u1ebft, bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p c\u00e0ng cao th\u00ec doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00e0ng hi\u1ec7u qu\u1ea3. Tuy nhi\u00ean, m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1 c\u1ea7n xem x\u00e9t trong b\u1ed1i c\u1ea3nh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh kinh doanh.<\/span><\/p>\n

M\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 kh\u00e1c li\u00ean quan \u0111\u1ebfn kh\u1ea3 n\u0103ng sinh l\u1eddi bao g\u1ed3m:<\/span><\/p>\n

Bi\u00ean l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng (Operating Profit Margin):<\/b><\/h3>\n

Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c tr\u00ean m\u1ed7i \u0111\u1ed3ng doanh thu sau khi \u0111\u00e3 tr\u1eeb h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh. N\u00f3 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span><\/p>\n

\"Bi\u00ean<\/p>\n

Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng (Net Profit Margin):<\/b><\/h3>\n

Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng \u0111o l\u01b0\u1eddng m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 m\u1ed9t doanh nghi\u1ec7p ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb m\u1ed7i \u0111\u1ed3ng doanh thu sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed, bao g\u1ed3m c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\"Bi\u00ean<\/p>\n

Thu nh\u1eadp tr\u00ean m\u1ed9t c\u1ed5 ph\u1ea7n (EPS – Earnings Per Share):<\/b><\/h3>\n

EPS cho bi\u1ebft ph\u1ea7n l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh. Ch\u1ec9 s\u1ed1 EPS c\u00e0ng cao ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p m\u1ea1nh m\u1ebd h\u01a1n, kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u1ed5 t\u1ee9c cao h\u01a1n, v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu c\u0169ng c\u00f3 xu h\u01b0\u1edbng t\u0103ng.<\/span><\/p>\n

<\/p>\n

Vi\u1ec7c t\u00ednh to\u00e1n EPS th\u01b0\u1eddng ch\u00ednh x\u00e1c h\u01a1n khi s\u1eed d\u1ee5ng l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh b\u00ecnh qu\u00e2n trong k\u1ef3, do s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, ng\u01b0\u1eddi ta th\u01b0\u1eddng s\u1eed d\u1ee5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a.<\/span><\/p>\n

Ch\u1ec9 s\u1ed1 gi\u00e1 tr\u00ean thu nh\u1eadp (P\/E – Price to Earnings Ratio):<\/b><\/h3>\n

Ch\u1ec9 s\u1ed1 P\/E ph\u1ea3n \u00e1nh m\u1ee9c gi\u00e1 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng tr\u1ea3 cho m\u1ed7i \u0111\u1ed3ng thu nh\u1eadp hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. P\/E c\u00e0ng cao th\u1ec3 hi\u1ec7n k\u1ef3 v\u1ecdng t\u0103ng tr\u01b0\u1edfng m\u1ea1nh t\u1eeb ph\u00eda nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu \u0111\u00f3.<\/span><\/p>\n

<\/p>\n

Ch\u1ec9 s\u1ed1 P\/E th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p v\u00e0 c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi EPS, cung c\u1ea5p c\u00f4ng c\u1ee5 quan tr\u1ecdng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn (EPS > 0), P\/E l\u00e0 ch\u1ec9 s\u1ed1 h\u1eefu \u00edch \u0111\u1ec3 so s\u00e1nh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p thua l\u1ed7 (EPS < 0), nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c nh\u01b0 P\/B (gi\u00e1 tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch) \u0111\u1ec3 ph\u00e2n t\u00edch.<\/span><\/p>\n

V\u00ed d\u1ee5 minh h\u1ecda:<\/b><\/h3>\n

X\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u1ebf gi\u1edbi di \u0111\u1ed9ng (MWG) trong n\u0103m 2019:<\/span><\/p>\n

<\/p>\n

<\/p>\n

Nh\u00ecn chung, c\u00e1c ch\u1ec9 s\u1ed1 bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a MWG trong n\u0103m 2019 \u0111\u1ec1u c\u1ea3i thi\u1ec7n so v\u1edbi n\u0103m 2018. EPS c\u1ee7a MWG t\u0103ng l\u00ean 8,665 VND, t\u0103ng g\u1ea7n 30% so v\u1edbi n\u0103m tr\u01b0\u1edbc \u0111\u00f3. Ch\u1ec9 s\u1ed1 P\/E c\u0169ng t\u0103ng nh\u1eb9 t\u1eeb 12.71 (n\u0103m 2018) l\u00ean 13.16 v\u00e0o cu\u1ed1i n\u0103m 2019, cho th\u1ea5y k\u1ef3 v\u1ecdng t\u00edch c\u1ef1c t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh r\u1eb1ng MWG \u0111ang c\u00f3 s\u1ef1 t\u0103ng tr\u01b0\u1edfng v\u1eefng ch\u1eafc v\u1ec1 l\u1ee3i nhu\u1eadn trong n\u0103m 2019.<\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, t\u1eeb doanh thu \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf. Hi\u1ec3u v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c t\u01b0\u01a1ng lai. V\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u01b0 bi\u00ean l\u1ee3i nhu\u1eadn, EPS, v\u00e0 P\/E, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 h\u1eefu \u00edch cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (Income Statement) l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 qu\u00e1 tr\u00ecnh t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1eeb doanh thu. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng\u2026<\/p>","protected":false},"author":9,"featured_media":13976,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,309,306],"tags":[],"class_list":["post-13972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-quan-ly-dieu-hanh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13972"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13972\/revisions"}],"predecessor-version":[{"id":14817,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13972\/revisions\/14817"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13976"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}