{"id":14440,"date":"2026-05-13T18:46:52","date_gmt":"2026-05-13T11:46:52","guid":{"rendered":"https:\/\/arito.vn\/?p=14440"},"modified":"2026-08-07T22:50:49","modified_gmt":"2026-08-07T15:50:49","slug":"loi-nhuan-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/loi-nhuan-la-gi\/","title":{"rendered":"L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"<p class=\"p1\">L\u1ee3i nhu\u1eadn (profit) l\u00e0 th\u01b0\u1edbc \u0111o quan tr\u1ecdng nh\u1ea5t ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec, profit l\u00e0 g\u00ec, c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn, c\u00f4ng th\u1ee9c t\u00ednh, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1ch t\u0103ng l\u1ee3i nhu\u1eadn, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda.<\/p>\n<h2 class=\"p2\">L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? Profit l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">L\u1ee3i nhu\u1eadn (ti\u1ebfng Anh l\u00e0 profit) l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng doanh thu v\u00e0 t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho bi\u1ebft doanh nghi\u1ec7p l\u00e3i hay l\u1ed7.<\/p>\n<p class=\"p1\">C\u00f4ng th\u1ee9c g\u1ed1c:<\/p>\n<p class=\"p3\"><b>L\u1ee3i nhu\u1eadn = Doanh thu \u2212 Chi ph\u00ed<\/b><b><\/b><\/p>\n<p class=\"p1\">N\u1ebfu doanh thu l\u1edbn h\u01a1n chi ph\u00ed, doanh nghi\u1ec7p c\u00f3 l\u00e3i; n\u1ebfu nh\u1ecf h\u01a1n, doanh nghi\u1ec7p b\u1ecb l\u1ed7.<\/p>\n<h2 class=\"p2\">Ph\u00e2n bi\u1ec7t doanh thu v\u00e0 l\u1ee3i nhu\u1eadn<\/h2>\n<p class=\"p1\">Nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m doanh thu v\u1edbi l\u1ee3i nhu\u1eadn, nh\u01b0ng \u0111\u00e2y l\u00e0 hai kh\u00e1i ni\u1ec7m kh\u00e1c nhau:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Doanh thu<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u00dd ngh\u0129a<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Ph\u1ea7n c\u00f2n l\u1ea1i sau khi tr\u1eeb chi ph\u00ed<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">V\u1ecb tr\u00ed<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u0110\u1ea7u b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Cu\u1ed1i b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ph\u1ea3n \u00e1nh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Quy m\u00f4 b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Hi\u1ec7u qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Doanh thu cao ch\u01b0a ch\u1eafc l\u1ee3i nhu\u1eadn cao, v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o chi ph\u00ed.<\/p>\n<h2 class=\"p5\">C\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh<\/h2>\n<h3 class=\"p6\">1. L\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit)<\/h3>\n<p class=\"p1\">L\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a doanh thu sau khi tr\u1eeb gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n<p class=\"p7\">L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n \u2212 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<h3 class=\"p6\">2. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating Profit)<\/h3>\n<p class=\"p1\">L\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh sau khi tr\u1eeb chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 c\u1ed9ng tr\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<p class=\"p7\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD = L\u1ee3i nhu\u1eadn g\u1ed9p + Doanh thu t\u00e0i ch\u00ednh \u2212 Chi ph\u00ed t\u00e0i ch\u00ednh \u2212 Chi ph\u00ed b\u00e1n h\u00e0ng \u2212 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<h3 class=\"p6\">3. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (Profit Before Tax)<\/h3>\n<p class=\"p1\">L\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p class=\"p7\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD + L\u1ee3i nhu\u1eadn kh\u00e1c<\/p>\n<h3 class=\"p6\">4. L\u1ee3i nhu\u1eadn sau thu\u1ebf (Net Profit)<\/h3>\n<p class=\"p1\">C\u00f2n g\u1ecdi l\u00e0 l\u00e3i r\u00f2ng, l\u1ee3i nhu\u1eadn r\u00f2ng, l\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i sau khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p class=\"p7\">L\u1ee3i nhu\u1eadn sau thu\u1ebf = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u2212 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p class=\"p8\">EBIT v\u00e0 EBITDA<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>EBIT (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf)<\/b> = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay. EBIT ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 thu\u1ebf.<\/li>\n<li class=\"li4\"><b>EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao)<\/b> = EBIT + Kh\u1ea5u hao. EBITDA th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-14442\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.44.44.png\" alt=\"l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec\" width=\"1572\" height=\"882\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.44.44.png 1572w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.44.44-18x10.png 18w\" sizes=\"(max-width: 1572px) 100vw, 1572px\" \/><\/p>\n<h2 class=\"p1\">B\u1ed1n t\u1ea7ng l\u1ee3i nhu\u1eadn tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<p class=\"p2\">B\u1ed1n lo\u1ea1i l\u1ee3i nhu\u1eadn tr\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (m\u1eabu B02-DN):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Lo\u1ea1i l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">M\u00e3 s\u1ed1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">30<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">50<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">60<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-14443\" style=\"font-size: 16px;\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.46.11.png\" alt=\"c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn\" width=\"1570\" height=\"878\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.46.11.png 1570w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.46.11-18x10.png 18w\" sizes=\"(max-width: 1570px) 100vw, 1570px\" \/><\/h2>\n<h2 class=\"p1\">V\u00ed d\u1ee5 t\u00ednh c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn<\/h2>\n<p class=\"p2\">Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u trong k\u1ef3 (\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">10.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">6.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">4.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Doanh thu t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">100<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i vay)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">300<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">2.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1.800<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn kh\u00e1c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">2.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf TNDN (20%)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">400<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1.600<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Trong \u0111\u00f3: L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD = 4.000 + 100 \u2212 300 \u2212 2.000 = 1.800; L\u1ee3i nhu\u1eadn sau thu\u1ebf = 2.000 \u2212 400 = 1.600. EBIT = 2.000 + 300 = 2.300.<\/p>\n<h2 class=\"p1\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/h2>\n<p class=\"p2\">Con s\u1ed1 l\u1ee3i nhu\u1eadn tuy\u1ec7t \u0111\u1ed1i ch\u01b0a \u0111\u1ee7, c\u1ea7n xem t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ch\u1ec9 s\u1ed1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u00dd ngh\u0129a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn g\u1ed9p \/ Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng (ROS)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf \/ Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c l\u00e3i tr\u00ean m\u1ed7i \u0111\u1ed3ng doanh thu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">ROA<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf \/ T\u1ed5ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">ROE<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">V\u1edbi v\u00ed d\u1ee5 tr\u00ean: bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p = 4.000 \/ 10.000 = 40%; bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng = 1.600 \/ 10.000 = 16%.<\/p>\n<p class=\"p4\">L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, l\u1ee3i nhu\u1eadn kinh t\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n:<\/b> doanh thu tr\u1eeb chi ph\u00ed ghi nh\u1eadn theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<li class=\"li3\"><b>L\u1ee3i nhu\u1eadn kinh t\u1ebf:<\/b> l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u1eeb th\u00eam chi ph\u00ed c\u01a1 h\u1ed9i, ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1 khi t\u00ednh c\u1ea3 c\u01a1 h\u1ed9i b\u1ecb b\u1ecf l\u1ee1.<\/li>\n<li class=\"li5\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/b> l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh thu\u1ebf (lo\u1ea1i chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, c\u1ed9ng c\u00e1c kho\u1ea3n theo lu\u1eadt), n\u00ean th\u01b0\u1eddng kh\u00e1c l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<h2 class=\"p1\">V\u00ec sao doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn nh\u01b0ng v\u1eabn thi\u1ebfu ti\u1ec1n m\u1eb7t?<\/h2>\n<p class=\"p2\">L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ghi nh\u1eadn theo c\u01a1 s\u1edf d\u1ed3n t\u00edch, kh\u00f4ng ph\u1ea3i theo d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 l\u00e3i tr\u00ean s\u1ed5 s\u00e1ch nh\u01b0ng thi\u1ebfu ti\u1ec1n m\u1eb7t do kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n (c\u00f4ng n\u1ee3 ph\u1ea3i thu l\u1edbn), h\u00e0ng t\u1ed3n kho nhi\u1ec1u ho\u1eb7c ph\u1ea3i tr\u1ea3 n\u1ee3 vay. V\u00ec v\u1eady, c\u1ea7n theo d\u00f5i c\u1ea3 l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n.<\/p>\n<h2 class=\"p1\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-14441\" style=\"font-size: 16px;\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.43.20.png\" alt=\"l\u1ee3i nhu\u1eadn l\u00e0\" width=\"1568\" height=\"882\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.43.20.png 1568w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-13-at-18.43.20-18x10.png 18w\" sizes=\"(max-width: 1568px) 100vw, 1568px\" \/><\/h2>\n<h2 class=\"p1\">C\u00e1ch t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p<\/h2>\n<ul class=\"ul1\">\n<li class=\"li2\"><b>T\u0103ng doanh thu:<\/b> m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u0103ng gi\u00e1 h\u1ee3p l\u00fd, b\u00e1n th\u00eam s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/li>\n<li class=\"li2\"><b>Gi\u1ea3m gi\u00e1 v\u1ed1n:<\/b> t\u1ed1i \u01b0u mua h\u00e0ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c, gi\u1ea3m hao h\u1ee5t.<\/li>\n<li class=\"li2\"><b>Ki\u1ec3m so\u00e1t chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd:<\/b> c\u1eaft gi\u1ea3m chi ph\u00ed kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/li>\n<li class=\"li2\"><b>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 t\u1ed3n kho:<\/b> thu h\u1ed3i c\u00f4ng n\u1ee3 nhanh, gi\u1ea3m h\u00e0ng t\u1ed3n \u0111\u1ec3 gi\u1ea3i ph\u00f3ng d\u00f2ng ti\u1ec1n.<\/li>\n<li class=\"li3\"><b>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb:<\/b> theo d\u00f5i l\u1ee3i nhu\u1eadn theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<h2 class=\"p4\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p5\"><b>1. L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<\/b><b><\/b><\/h3>\n<p class=\"p5\">L\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed trong m\u1ed9t k\u1ef3, cho bi\u1ebft doanh nghi\u1ec7p l\u00e3i hay l\u1ed7.<\/p>\n<h3 class=\"p5\"><b>2. Profit l\u00e0 g\u00ec?<\/b><b><\/b><\/h3>\n<p class=\"p5\">Profit l\u00e0 t\u1eeb ti\u1ebfng Anh c\u1ee7a l\u1ee3i nhu\u1eadn, g\u1ed3m gross profit (l\u1ee3i nhu\u1eadn g\u1ed9p), operating profit (l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng), profit before tax (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf) v\u00e0 net profit (l\u1ee3i nhu\u1eadn sau thu\u1ebf).<\/p>\n<h3 class=\"p5\"><b>3. L\u1ee3i nhu\u1eadn v\u00e0 doanh thu kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p5\">Doanh thu l\u00e0 t\u1ed5ng ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n h\u00e0ng; l\u1ee3i nhu\u1eadn l\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i sau khi tr\u1eeb chi ph\u00ed. Doanh thu cao kh\u00f4ng \u0111\u1ed3ng ngh\u0129a l\u1ee3i nhu\u1eadn cao.<\/p>\n<h3 class=\"p5\"><b>4. L\u1ee3i nhu\u1eadn sau thu\u1ebf t\u00ednh th\u1ebf n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p5\">L\u1ee3i nhu\u1eadn sau thu\u1ebf = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u2212 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<h3 class=\"p5\"><b>5. V\u00ec sao c\u00f3 l\u1ee3i nhu\u1eadn nh\u01b0ng v\u1eabn thi\u1ebfu ti\u1ec1n?<\/b><b><\/b><\/h3>\n<p class=\"p5\">V\u00ec l\u1ee3i nhu\u1eadn ghi nh\u1eadn theo c\u01a1 s\u1edf d\u1ed3n t\u00edch, trong khi ti\u1ec1n m\u1eb7t ph\u1ee5 thu\u1ed9c d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf nh\u01b0 thu h\u1ed3i c\u00f4ng n\u1ee3, t\u1ed3n kho v\u00e0 tr\u1ea3 n\u1ee3 vay.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n<ul class=\"ul1\">\n<li class=\"li6\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/doanh-thu-la-gi\/\">Doanh thu l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn doanh thu<\/a><\/span><\/li>\n<li class=\"li6\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/bao-cao-ket-qua-hoat-dong-kinh-doanh\/\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/span><\/li>\n<li class=\"li6\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/ebitda-la-gi\/\">EBITDA l\u00e0 g\u00ec?<\/a><\/span><\/li>\n<li class=\"li6\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Arito<\/a><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>L\u1ee3i nhu\u1eadn (profit) l\u00e0 th\u01b0\u1edbc \u0111o quan tr\u1ecdng nh\u1ea5t ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec, profit l\u00e0 g\u00ec, c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn, c\u00f4ng th\u1ee9c t\u00ednh, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1ch t\u0103ng l\u1ee3i nhu\u1eadn, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda. L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":14442,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440","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=14440"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440\/revisions"}],"predecessor-version":[{"id":18166,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440\/revisions\/18166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14442"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}