{"id":2019,"date":"2024-08-22T15:22:04","date_gmt":"2024-08-22T08:22:04","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2019"},"modified":"2024-08-22T15:25:16","modified_gmt":"2024-08-22T08:25:16","slug":"phan-tich-tai-chinh-doanh-nghiep","status":"publish","type":"post","link":"http:\/\/kthtx.vn\/index.php\/2024\/08\/22\/phan-tich-tai-chinh-doanh-nghiep\/","title":{"rendered":"Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p"},"content":{"rendered":"\n

1. Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n:<\/strong><\/h3>\n\n\n\n

C\u00e1c t\u1ef7 s\u1ed1 thanh to\u00e1n \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. C\u00e1c t\u1ef7 s\u1ed1 ch\u00ednh c\u1ea7n xem x\u00e9t bao g\u1ed3m:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

a. T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh:<\/strong>T\u1ef7 so\u02c6\u02ca thanh toa\u02can hi\u1ec7n ha\u02cbnh=T\u1ed5ng ta\u02cbi s\u1ea3n nga\u02d8\u02can h\u1ea1nT\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ef7 so\u02c6\u02ca thanh toa\u02can hi\u1ec7n ha\u02cbnh=T\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ed5ng ta\u02cbi s\u1ea3n nga\u02d8\u02can h\u1ea1n\u200b<\/p>\n\n\n\n

b. T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh:<\/strong>T\u1ef7 so\u02c6\u02ca thanh toa\u02can nhanh=Tie\u02c6\u02cbn m\u1eb7t + Ca\u02cac kho\u1ea3n ph\u1ea3i thuT\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ef7 so\u02c6\u02ca thanh toa\u02can nhanh=T\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nTie\u02c6\u02cbn m\u1eb7t + Ca\u02cac kho\u1ea3n ph\u1ea3i thu\u200b<\/p>\n\n\n\n

c. T\u1ef7 s\u1ed1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/strong>T\u1ef7 so\u02c6\u02ca thanh toa\u02can ba\u02d8\u02cbng tie\u02c6\u02cbn m\u1eb7t=Tie\u02c6\u02cbn m\u1eb7tT\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ef7 so\u02c6\u02ca thanh toa\u02can ba\u02d8\u02cbng tie\u02c6\u02cbn m\u1eb7t=T\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nTie\u02c6\u02cbn m\u1eb7t\u200b<\/p>\n\n\n\n

2. Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n:<\/strong><\/h3>\n\n\n\n

C\u00e1c t\u1ef7 s\u1ed1 c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n \u0111\u00e1nh gi\u00e1 s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c t\u1ef7 s\u1ed1 ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

a. T\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong>T\u1ef7 so\u02c6\u02ca n\u1ee3 tre\u02c6n vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefu=T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3T\u1ed5ng vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefuT\u1ef7 so\u02c6\u02ca n\u1ee3 tre\u02c6n vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefu=T\u1ed5ng vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefuT\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3\u200b<\/p>\n\n\n\n

b. T\u1ef7 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong>T\u1ef7 so\u02c6\u02ca vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefu=T\u1ed5ng vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefuT\u1ed5ng ta\u02cbi s\u1ea3nT\u1ef7 so\u02c6\u02ca vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefu=T\u1ed5ng ta\u02cbi s\u1ea3nT\u1ed5ng vo\u02c6\u02can ch\u1ee7 s\u1edf h\u1eefu\u200b<\/p>\n\n\n\n

c. T\u1ef7 s\u1ed1 n\u1ee3:<\/strong>T\u1ef7 so\u02c6\u02ca n\u1ee3=T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3T\u1ed5ng ta\u02cbi s\u1ea3nT\u1ef7 so\u02c6\u02ca n\u1ee3=T\u1ed5ng ta\u02cbi s\u1ea3nT\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3\u200b<\/p>\n\n\n\n

S\u1ed1 li\u1ec7u tr\u00edch xu\u1ea5t t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/strong><\/h3>\n\n\n\n
  • T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n:<\/strong>
    • Ti\u1ec1n m\u1eb7t<\/strong>: 26,645,311<\/li>
    • Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong>: 4,331,463<\/li>
    • C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/strong>: 37,455,000<\/li>
    • T\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong>:\u00a026,645,311+4,331,463+37,455,000=68,431,77426,645,311+4,331,463+37,455,000=68,431,774<\/li><\/ul><\/li>
    • T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: 486,686,000<\/li>
    • N\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong>
      • Ph\u1ea3i tr\u1ea3<\/strong>: 241,841,130<\/li>
      • Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i<\/strong>: 4,980,000<\/li>
      • N\u1ee3 kh\u00e1c<\/strong>: 91,520,000<\/li>
      • T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong>:\u00a0241,841,130+4,980,000+91,520,000=338,341,130241,841,130+4,980,000+91,520,000=338,341,130<\/li><\/ul><\/li>
      • V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong>
        • L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong>: 42,699,212<\/li>
        • C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>: 20,096,343T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>:\u00a042,699,212+20,096,343=62,795,55542,699,212+20,096,343=62,795,555<\/li><\/ul><\/li><\/ul>\n\n\n\n

          C\u00e1c t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n:<\/strong><\/h3>\n\n\n\n
          \"\"<\/figure>\n\n\n\n

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

          1. T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/strong>:68,431,774338,341,130\u22480.20338,341,13068,431,774\u200b\u22480.20<\/li>
          2. T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh<\/strong>:26,645,311+37,455,000338,341,130\u22480.19338,341,13026,645,311+37,455,000\u200b\u22480.19<\/li>
          3. T\u1ef7 s\u1ed1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong>:26,645,311338,341,130\u22480.08338,341,13026,645,311\u200b\u22480.08<\/li>
          4. T\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>:338,341,13062,795,555\u22485.3962,795,555338,341,130\u200b\u22485.39<\/li>
          5. T\u1ef7 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>:62,795,555401,136,685\u22480.16401,136,68562,795,555\u200b\u22480.16<\/li>
          6. T\u1ef7 s\u1ed1 n\u1ee3<\/strong>:338,341,130401,136,685\u22480.84401,136,685338,341,130\u200b\u22480.84<\/li><\/ol>\n\n\n\n

            Gi\u1ea3i th\u00edch:<\/strong><\/h3>\n\n\n\n
            • Kh\u1ea3 n\u0103ng thanh to\u00e1n<\/strong>: T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 t\u1ef7 s\u1ed1 thanh to\u00e1n nhanh c\u1ee7a c\u00f4ng ty d\u01b0\u1edbi 1, cho th\u1ea5y c\u00f4ng ty c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. T\u1ef7 s\u1ed1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u0169ng th\u1ea5p, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 thanh to\u00e1n ngay c\u00e1c ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i.<\/li>
            • C\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n<\/strong>: T\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cao cho th\u1ea5y c\u00f4ng ty \u0111ang ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o ngu\u1ed3n v\u1ed1n vay. T\u1ef7 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 0.16 cho th\u1ea5y ch\u1ec9 m\u1ed9t ph\u1ea7n nh\u1ecf t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, trong khi t\u1ef7 s\u1ed1 n\u1ee3 l\u00e0 0.84 cho th\u1ea5y ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi n\u1ee3 vay.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"

              1. Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n: C\u00e1c t\u1ef7 s\u1ed1 thanh to\u00e1n \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. C\u00e1c t\u1ef7 s\u1ed1 ch\u00ednh c\u1ea7n xem x\u00e9t bao g\u1ed3m: a. T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh:T\u1ef7 so\u02c6\u02ca thanh toa\u02can hi\u1ec7n ha\u02cbnh=T\u1ed5ng ta\u02cbi s\u1ea3n nga\u02d8\u02can h\u1ea1nT\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ef7 so\u02c6\u02ca thanh toa\u02can hi\u1ec7n ha\u02cbnh=T\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ed5ng ta\u02cbi s\u1ea3n nga\u02d8\u02can h\u1ea1n\u200b b. T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh:T\u1ef7 so\u02c6\u02ca thanh toa\u02can nhanh=Tie\u02c6\u02cbn m\u1eb7t + Ca\u02cac kho\u1ea3n ph\u1ea3i thuT\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nT\u1ef7 so\u02c6\u02ca thanh toa\u02can nhanh=T\u1ed5ng n\u1ee3 nga\u02d8\u02can h\u1ea1nTie\u02c6\u02cbn m\u1eb7t + Ca\u02cac kho\u1ea3n ph\u1ea3i thu\u200b … <\/p>\n","protected":false},"author":1,"featured_media":2020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[160,9],"tags":[171],"class_list":["post-2019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-bctc","category-quan-tri-tai-chinh","tag-phan-tich-tai-chinh","grid-sizer"],"_links":{"self":[{"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2019"}],"version-history":[{"count":4,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2019\/revisions"}],"predecessor-version":[{"id":2027,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2019\/revisions\/2027"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2020"}],"wp:attachment":[{"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2019"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}