{"id":2028,"date":"2024-08-22T15:54:56","date_gmt":"2024-08-22T08:54:56","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2028"},"modified":"2024-08-22T16:08:31","modified_gmt":"2024-08-22T09:08:31","slug":"phan-tich-hieu-qua-hoat-dong-kinh-doanh-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/08\/22\/phan-tich-hieu-qua-hoat-dong-kinh-doanh-htx\/","title":{"rendered":"Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh HTX"},"content":{"rendered":"\n<p>D\u1ef1a tr\u00ean h\u00ecnh \u1ea3nh b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n b\u1ea1n \u0111\u00e3 cung c\u1ea5p, m\u00ecnh s\u1ebd ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 doanh thu, chi ph\u00ed v\u00e0 c\u01a1 c\u1ea5u chi ph\u00ed nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.&nbsp;<strong>Hi\u1ec7u qu\u1ea3 doanh thu (T\u00e0i kho\u1ea3n 511 &#8211; Doanh thu):<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>T\u00e0i kho\u1ea3n 5111<\/strong>: Doanh thu d\u1ecbch v\u1ee5 th\u1ee7y s\u1ea3n<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 316,023,000 VND<\/li><\/ul><\/li><li><strong>T\u00e0i kho\u1ea3n 5112<\/strong>: Doanh thu d\u1ecbch v\u1ee5 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 7,517,869 VND<\/li><\/ul><\/li><li><strong>T\u00e0i kho\u1ea3n 5113<\/strong>: Doanh thu cung \u1ee9ng v\u1eadt t\u01b0<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 18,000,000 VND<\/li><\/ul><\/li><li><strong>T\u00e0i kho\u1ea3n 5118<\/strong>: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 31,300 VND<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>T\u1ed5ng doanh thu:&nbsp;<strong>341,540,869 VND<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.&nbsp;<strong>Chi ph\u00ed (T\u00e0i kho\u1ea3n 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n):<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>T\u00e0i kho\u1ea3n 6321<\/strong>: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, s\u1ea3n ph\u1ea9m<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 197,760,130 VND<\/li><\/ul><\/li><li><strong>T\u00e0i kho\u1ea3n 642<\/strong>: Chi ph\u00ed qu\u1ea3n l\u00fd H\u1ee3p t\u00e1c x\u00e3 (HTX)<ul><li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>: 152,087,500 VND<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>T\u1ed5ng chi ph\u00ed:&nbsp;<strong>2,832,231,548 VND<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.&nbsp;<strong>C\u01a1 c\u1ea5u chi ph\u00ed:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, s\u1ea3n ph\u1ea9m (T\u00e0i kho\u1ea3n 6321)<\/strong>:&nbsp;<strong>197,760,130 VND<\/strong><ul><li>Chi\u1ebfm ph\u1ea7n l\u1edbn trong t\u1ed5ng chi ph\u00ed, cho th\u1ea5y r\u1eb1ng chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a t\u1ed5ng chi ph\u00ed.<\/li><\/ul><\/li><li><strong>Chi ph\u00ed qu\u1ea3n l\u00fd HTX (T\u00e0i kho\u1ea3n 642)<\/strong>:&nbsp;<strong>152,087,500 VND<\/strong><ul><li>\u0110\u00e2y l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c chi ph\u00ed kh\u00f4ng tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t nh\u01b0ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li><\/ul><\/li><li><strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (T\u00e0i kho\u1ea3n 911)<\/strong>:&nbsp;<strong>349,847,630 VND<\/strong><ul><li>\u0110\u00e2y l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u00e3 x\u00e1c \u0111\u1ecbnh trong k\u1ef3, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.&nbsp;<strong>Ph\u00e2n t\u00edch t\u1ed5ng th\u1ec3:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>T\u1ed5ng doanh thu<\/strong>: 341,540,869 VND<\/li><li><strong>T\u1ed5ng chi ph\u00ed<\/strong>: <strong>349,847,630 VND<\/strong><\/li><\/ul>\n\n\n\n<p>T\u1eeb c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111ang l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi doanh thu, d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng hi\u1ec7u qu\u1ea3 (l\u1ed7). \u0110\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n t\u00ecm c\u00e1ch gi\u1ea3m chi ph\u00ed ho\u1eb7c t\u0103ng doanh thu, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed gi\u00e1 v\u1ed1n v\u00e0 qu\u1ea3n l\u00fd HTX.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0110\u1ec3 ph\u00e2n t\u00edch c\u00e1c t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh t\u1eeb s\u1ed1 li\u1ec7u b\u1ea1n cung c\u1ea5p, m\u00ecnh s\u1ebd s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, do h\u00ecnh \u1ea3nh ch\u1ec9 cung c\u1ea5p s\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, m\u00ecnh s\u1ebd t\u1eadp trung v\u00e0o c\u00e1c t\u1ef7 s\u1ed1 li\u00ean quan \u0111\u1ebfn kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit Margin):<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"419\" src=\"http:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-1024x419.png\" alt=\"\" class=\"wp-image-2032\" srcset=\"https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-1024x419.png 1024w, https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-600x245.png 600w, https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-300x123.png 300w, https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-768x314.png 768w, https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3-147x60.png 147w, https:\/\/kthtx.vn\/wp-content\/uploads\/2024\/08\/image-3.png 1438w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">K\u1ebft lu\u1eadn:<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p hi\u1ec7n \u0111ang l\u1ed7  do chi ph\u00ed v\u01b0\u1ee3t xa doanh thu.<\/li><li>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng \u00e2m v\u00e0 t\u1ef7 l\u1ec7 chi ph\u00ed tr\u00ean doanh thu qu\u00e1 cao l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i quy\u1ebft ngay.<\/li><li>Doanh nghi\u1ec7p c\u1ea7n t\u1eadp trung v\u00e0o vi\u1ec7c gi\u1ea3m chi ph\u00ed ho\u1eb7c t\u0103ng doanh thu \u0111\u1ec3 c\u1ea3i thi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef1a tr\u00ean h\u00ecnh \u1ea3nh b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n b\u1ea1n \u0111\u00e3 cung c\u1ea5p, m\u00ecnh s\u1ebd ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 doanh thu, chi ph\u00ed v\u00e0 c\u01a1 c\u1ea5u chi ph\u00ed nh\u01b0 sau: 1.&nbsp;Hi\u1ec7u qu\u1ea3 doanh thu (T\u00e0i kho\u1ea3n 511 &#8211; Doanh thu): T\u00e0i kho\u1ea3n 5111: Doanh thu d\u1ecbch v\u1ee5 th\u1ee7y s\u1ea3n S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3: 316,023,000 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2029,"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":[172],"class_list":["post-2028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-bctc","category-quan-tri-tai-chinh","tag-phan-tich-ket-qua-kinh-doanh","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2028"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2028\/revisions"}],"predecessor-version":[{"id":2034,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2028\/revisions\/2034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2029"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}