{"id":15013,"date":"2024-12-20T23:02:44","date_gmt":"2024-12-20T16:02:44","guid":{"rendered":"https:\/\/arito.vn\/?p=15013"},"modified":"2025-06-16T16:23:34","modified_gmt":"2025-06-16T09:23:34","slug":"loi-nhuan-truoc-thue-la-gi-cach-tinh-va-cach-doc-ebit","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/loi-nhuan-truoc-thue-la-gi-cach-tinh-va-cach-doc-ebit\/","title":{"rendered":"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 c\u00e1ch \u0111\u1ecdc EBIT"},"content":{"rendered":"

L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/a><\/strong> (EBIT) l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh quan tr\u1ecdng trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 con s\u1ed1 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong vi\u1ec7c ph\u00e2n t\u00edch s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, c\u00e1ch t\u00ednh v\u00e0 \u0111\u1ecdc ch\u1ec9 s\u1ed1 EBIT, c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh chi\u1ebfn l\u01b0\u1ee3c. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u th\u00eam.<\/span><\/p>\n

1. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n

L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (Earnings Before Interest and Tax – EBIT) l\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 thu\u1ebf v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf ho\u1eb7c l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u1ee7 y\u1ebfu.<\/span><\/p>\n

\"l\u1ee3i<\/p>\n

2. M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b><\/h2>\n
    \n
  • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b>
    \n<\/b>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 t\u1ef7 l\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf trong k\u1ef3 v\u00e0 t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 s\u1ed1 n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 m\u1ee9c l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed7i \u0111\u1ed3ng doanh thu, gi\u00fap x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng sinh l\u1eddi tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf.<\/span>
    \n<\/span>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/li>\n<\/ul>\n

    T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = <\/span>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/span>Doanh thu trong k\u1ef3<\/span>x 100%<\/span><\/p>\n

      \n
    • L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/b>
      \n<\/b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (Earnings Before Interest and Taxes – EBIT) l\u00e0 ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng thu nh\u1eadp tr\u1eeb \u0111i c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed l\u00e3i vay. Ch\u1ec9 ti\u00eau n\u00e0y r\u1ea5t h\u1eefu \u00edch trong vi\u1ec7c so s\u00e1nh kh\u1ea3 n\u0103ng sinh l\u1ee3i gi\u1eefa c\u00e1c doanh nghi\u1ec7p, v\u00ec n\u00f3 lo\u1ea1i b\u1ecf \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf.<\/span><\/li>\n
    • Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b>
      \n<\/b>Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (Pre-tax Profit Margin) l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 t\u1ed5ng doanh thu. Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c bao nhi\u00eau l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1eeb m\u1ed7i \u0111\u1ed3ng doanh thu, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 sinh l\u1eddi t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc khi ph\u1ea3i \u0111\u00f3ng thu\u1ebf.<\/span>
      \n<\/span>Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/li>\n<\/ul>\n

      Bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf= <\/span>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/span>T\u1ed5ng doanh thu<\/span>x 100%<\/span><\/p>\n

      3. \u00dd ngh\u0129a c\u1ee7a l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b><\/h2>\n

      3.1. \u0110\u1ed1i v\u1edbi nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><\/h3>\n

      L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb:<\/span><\/p>\n

        \n
      • \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh<\/b>
        \n<\/b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf. Th\u00f4ng qua ch\u1ec9 ti\u00eau n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3, nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng v\u00e0 t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh sao cho ph\u00f9 h\u1ee3p. B\u00ean c\u1ea1nh \u0111\u00f3, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n
      • So s\u00e1nh doanh thu gi\u1eefa c\u00e1c doanh nghi\u1ec7p<\/b>
        \n<\/b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 so s\u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 trong c\u00f9ng ng\u00e0nh, c\u00f9ng quy m\u00f4. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi so s\u00e1nh doanh thu gi\u1eefa c\u00e1c doanh nghi\u1ec7p \u1edf c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau, n\u01a1i m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00e1c bi\u1ec7t. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n so s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 kh\u00e1c nhau, c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n k\u1ebft h\u1ee3p th\u00eam c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\/v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\/doanh thu, ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\/t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n

        Ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, m\u00e0 c\u00f2n gi\u00fap ch\u1ee7 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 k\u00eau g\u1ecdi \u0111\u1ea7u t\u01b0 t\u1eeb b\u00ean ngo\u00e0i.<\/span><\/p>\n

        \"l\u1ee3i<\/p>\n

        3.2. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0<\/b><\/h3>\n

        \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

          \n
        • \u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p<\/b>
          \n<\/b>Th\u00f4ng qua ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u01a1 h\u1ed9i kinh doanh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean r\u00f3t v\u1ed1n v\u00e0o doanh nghi\u1ec7p hay kh\u00f4ng.<\/span><\/li>\n
        • So s\u00e1nh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p<\/b>
          \n<\/b>Ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh nh\u01b0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u1ee3i nhu\u1eadn sau thu\u1ebf, t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a t\u00e0i s\u1ea3n, t\u1ef7 su\u1ea5t sinh l\u1eddi t\u1eeb doanh thu, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f2n quan t\u00e2m \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh nh\u01b0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n, v\u00e0 t\u00ecnh h\u00ecnh l\u1ea1m ph\u00e1t. Khi nh\u1eadn th\u1ea5y doanh nghi\u1ec7p c\u00f3 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n, nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u1ec9 ti\u00eau sinh l\u1eddi qua c\u00e1c k\u1ef3 \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n

          3.3. \u0110\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan kh\u00e1c<\/b><\/h3>\n

          Ngo\u00e0i ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f2n c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nh\u01b0 ch\u1ee7 n\u1ee3 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n

            \n
          • Ch\u1ee7 n\u1ee3<\/b>
            \n<\/b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap c\u00e1c ch\u1ee7 n\u1ee3, bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng, hay nh\u00e0 cung c\u1ea5p, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf cao ch\u1ee9ng t\u1ecf kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ed1t, gi\u1ea3m r\u1ee7i ro cho c\u00e1c ch\u1ee7 n\u1ee3, v\u00e0 c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng cao h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p ho\u1eb7c thua l\u1ed7 c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh gi\u00e1 r\u1ee7i ro cao v\u00e0 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng s\u1ebd b\u1ecb gi\u1ea3m.<\/span><\/li>\n
          • C\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc<\/b>
            \n<\/b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p \u0111\u00f3ng thu\u1ebf \u0111\u00fang m\u1ee9c v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<\/ul>\n

            Nh\u01b0 v\u1eady, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ea7u t\u01b0, v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

            4. C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b><\/h2>\n

            L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 50 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

            \"l\u1ee3i<\/p>\n

            C\u00e1ch 1: T\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf d\u1ef1a tr\u00ean doanh thu v\u00e0 chi ph\u00ed<\/b><\/h3>\n

            L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

            L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = T\u1ed5ng doanh thu – Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh – Chi ph\u00ed ph\u00e1t sinh<\/span><\/p>\n

            Trong \u0111\u00f3:<\/span><\/p>\n

              \n
            • T\u1ed5ng doanh thu<\/b>: Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n qua c\u00e1c h\u00f3a \u0111\u01a1n, bi\u00ean lai b\u00e1n ra.<\/span><\/li>\n
            • Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/b>: C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh m\u00e0 kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, chi ph\u00ed thu\u00ea nh\u00e2n vi\u00ean, v\u00e0 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
            • Chi ph\u00ed ph\u00e1t sinh<\/b>: C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, kh\u00f4ng thu\u1ed9c k\u1ebf ho\u1ea1ch chi ti\u00eau ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n

              V\u00ed d\u1ee5<\/b>:<\/span>
              \n<\/span>N\u0103m 2023, Doanh nghi\u1ec7p X c\u00f3 t\u1ed5ng doanh thu t\u1eeb b\u00e1n h\u00e0ng l\u00e0 800.000.000 VN\u0110. C\u1ee5 th\u1ec3:<\/span><\/p>\n

                \n
              • Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 20.000 VN\u0110\/s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
              • S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n: 10.000 s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
              • Chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng nh\u00e2n vi\u00ean: 50.000.000 VN\u0110.<\/span><\/li>\n
              • Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 \u0111i\u1ec7n n\u01b0\u1edbc: 25.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n

                T\u00ednh to\u00e1n<\/b>: L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = 800.000.000 \u2013 (20.000 x 10.000) \u2013 50.000.000 \u2013 25.000.000<\/span>
                \n<\/span>= 800.000.000 \u2013 200.000.000 \u2013 50.000.000 \u2013 25.000.000<\/span>
                \n<\/span>= <\/span>525.000.000 VN\u0110<\/b><\/p>\n

                C\u00e1ch 2: T\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 chi ph\u00ed<\/b><\/h3>\n

                L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf b\u1eb1ng c\u00e1ch c\u1ed9ng th\u00eam chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

                L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = L\u1ee3i nhu\u1eadn sau thu\u1ebf + Chi ph\u00ed l\u00e3i vay + Thu\u1ebf TNDN<\/span><\/p>\n

                Trong \u0111\u00f3:<\/span><\/p>\n

                  \n
                • L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/b>: L\u00e0 l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/li>\n
                • Chi ph\u00ed l\u00e3i vay<\/b>: Kho\u1ea3n chi ph\u00ed doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n
                • Thu\u1ebf TNDN<\/b>: Kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                  V\u00ed d\u1ee5<\/b>:<\/span>
                  \n<\/span>N\u0103m 2023, Doanh nghi\u1ec7p X c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 400.000.000 VN\u0110. C\u00e1c chi ph\u00ed li\u00ean quan:<\/span><\/p>\n

                    \n
                  • Chi ph\u00ed tr\u1ea3 l\u00e3i vay: 30.000.000 VN\u0110.<\/span><\/li>\n
                  • Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p: 25.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n

                    T\u00ednh to\u00e1n<\/b>: L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = 400.000.000 + 30.000.000 + 25.000.000<\/span>
                    \n<\/span>= <\/span>455.000.000 VN\u0110<\/b><\/p>\n

                    Nh\u01b0 v\u1eady, tu\u1ef3 theo c\u00e1ch t\u00ednh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb.<\/span><\/p>\n

                    5. Ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf trong doanh nghi\u1ec7p<\/b><\/h2>\n

                    Ch\u1ec9 s\u1ed1 EBIT (Earnings Before Interest and Taxes) th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh, tr\u01b0\u1edbc khi tr\u1eeb \u0111i chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 EBIT trong doanh nghi\u1ec7p:<\/span><\/p>\n\n\n\n\n\n\n
                    Ch\u1ec9 s\u1ed1 EBIT<\/b><\/td>\n\u00dd ngh\u0129a<\/b><\/td>\nPh\u01b0\u01a1ng \u00e1n<\/b><\/td>\n<\/tr>\n
                    EBIT < 0<\/b><\/td>\nDoanh nghi\u1ec7p \u0111ang kinh doanh thua l\u1ed7, t\u1ed5ng doanh thu kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp chi ph\u00ed.<\/span><\/td>\nDoanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, xem x\u00e9t gi\u1ea3m chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, thu h\u1eb9p ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c chuy\u1ec3n h\u01b0\u1edbng kinh doanh sang l\u0129nh v\u1ef1c kh\u00e1c \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng thua l\u1ed7 k\u00e9o d\u00e0i. C\u1ea7n ki\u1ec3m tra l\u1ea1i chi\u1ebfn l\u01b0\u1ee3c gi\u00e1 b\u00e1n, ngu\u1ed3n l\u1ef1c s\u1eed d\u1ee5ng, v\u00e0 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh \u0111\u1ec3 t\u1ed1i \u01b0u ho\u00e1 chi ph\u00ed.<\/span><\/td>\n<\/tr>\n
                    EBIT = 0<\/b><\/td>\nHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, doanh thu ch\u1ec9 \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed.<\/span><\/td>\nDoanh nghi\u1ec7p c\u1ea7n xem x\u00e9t l\u1ea1i chi\u1ebfn l\u01b0\u1ee3c kinh doanh, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i v\u00e0 t\u1ed1i \u01b0u ho\u00e1 c\u00e1c ngu\u1ed3n l\u1ef1c. C\u00f3 th\u1ec3 c\u00e2n nh\u1eafc thay \u0111\u1ed5i m\u00f4 h\u00ecnh kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c c\u00f3 ti\u1ec1m n\u0103ng sinh l\u1eddi cao h\u01a1n. T\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 hi\u1ec7n t\u1ea1i \u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u00e0 gia t\u0103ng l\u1ee3i nhu\u1eadn.<\/span><\/td>\n<\/tr>\n
                    EBIT > 0<\/b><\/td>\nDoanh nghi\u1ec7p \u0111ang c\u00f3 l\u00e3i, doanh thu \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 c\u00f3 l\u00e3i.<\/span><\/td>\nDoanh nghi\u1ec7p n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh \u0111\u1ec3 gia t\u0103ng l\u1ee3i nhu\u1eadn. C\u1ea7n ti\u1ebfp t\u1ee5c duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c y\u1ebfu t\u1ed1 t\u1ea1o ra l\u1ee3i nhu\u1eadn, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ec3 gia t\u0103ng hi\u1ec7u qu\u1ea3. Xem x\u00e9t \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng ho\u1eb7c nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u1ec3 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    Ch\u1ec9 s\u1ed1 EBIT l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 EBIT gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p.<\/span><\/p>\n

                      \n
                    1. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNDN kh\u00f4ng?<\/b><\/li>\n<\/ol>\n

                      Thu\u1ebf TNDN (Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng tr\u1ef1c ti\u1ebfp d\u1ef1a v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

                      Thu\u1ebf TNDN ph\u1ea3i \u0111\u00f3ng = (Thu nh\u1eadp t\u00ednh thu\u1ebf \u2013 Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 Khoa h\u1ecdc & C\u00f4ng ngh\u1ec7) x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><\/p>\n

                      Trong \u0111\u00f3:<\/span><\/p>\n

                        \n
                      • Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua c\u00f4ng th\u1ee9c:<\/span>
                        \n<\/span>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh)<\/b><\/li>\n
                      • Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b> \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span>
                        \n<\/span>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/b><\/li>\n<\/ul>\n

                        X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN khi l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m:<\/b><\/h3>\n
                          \n
                        • N\u1ebfu <\/span>thu nh\u1eadp t\u00ednh thu\u1ebf > 0<\/b>, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/li>\n
                        • N\u1ebfu <\/span>thu nh\u1eadp t\u00ednh thu\u1ebf < 0<\/b>, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n

                          Do \u0111\u00f3, <\/span>l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m<\/b> kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNDN. Tr\u01b0\u1eddng h\u1ee3p l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00e2m c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, v\u00ec thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thu nh\u1eadp t\u00ednh thu\u1ebf (doanh thu tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf), v\u00e0 n\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 \u00e2m (do c\u00f3 l\u1ed7), doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

                          Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u00e1c kho\u1ea3n l\u1ed7 tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                          L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (EBIT) l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh quan tr\u1ecdng trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 con s\u1ed1 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong vi\u1ec7c ph\u00e2n t\u00edch s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0\u2026<\/p>","protected":false},"author":9,"featured_media":15014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-15013","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\/15013","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=15013"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15013\/revisions"}],"predecessor-version":[{"id":15019,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15013\/revisions\/15019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/15014"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=15013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=15013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=15013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}