{"id":2044,"date":"2024-08-26T15:02:51","date_gmt":"2024-08-26T08:02:51","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2044"},"modified":"2024-08-26T15:06:57","modified_gmt":"2024-08-26T08:06:57","slug":"cong-thuc-va-y-nghia-chi-so-tai-chinh","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/08\/26\/cong-thuc-va-y-nghia-chi-so-tai-chinh\/","title":{"rendered":"C\u00f4ng th\u1ee9c v\u00e0 \u00fd ngh\u0129a ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh"},"content":{"rendered":"\n<p>C\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb d\u1eef li\u1ec7u k\u1ebf to\u00e1n c\u00f3 th\u1ec3 gi\u00fap \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u00fd ngh\u0129a c\u1ee7a t\u1eebng ch\u1ec9 s\u1ed1 v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n chung:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>H\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n (Current Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> H\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ N\u1ee3 ng\u1eafn h\u1ea1n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> H\u1ec7 s\u1ed1 n\u00e0y cho th\u1ea5y kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n (ph\u1ea3i tr\u1ea3 trong v\u00f2ng m\u1ed9t n\u0103m) b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (d\u1ec5 chuy\u1ec3n th\u00e0nh ti\u1ec1n m\u1eb7t trong v\u00f2ng m\u1ed9t n\u0103m).<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> M\u1ed9t h\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n &gt; 1 l\u00e0 d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c, cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 t\u00e0i s\u1ea3n \u0111\u1ec3 trang tr\u1ea3i n\u1ee3 ng\u1eafn h\u1ea1n. Tuy nhi\u00ean, n\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 cao (v\u00ed d\u1ee5 &gt; 2), c\u00f3 th\u1ec3 cho th\u1ea5y doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>H\u1ec7 s\u1ed1 thanh to\u00e1n nhanh (Quick Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> H\u1ec7 s\u1ed1 thanh to\u00e1n nhanh = (T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n &#8211; H\u00e0ng t\u1ed3n kho) \/ N\u1ee3 ng\u1eafn h\u1ea1n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> H\u1ec7 s\u1ed1 n\u00e0y gi\u1ed1ng nh\u01b0 h\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n, nh\u01b0ng tr\u1eeb \u0111i h\u00e0ng t\u1ed3n kho (v\u00ec h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 m\u1ea5t th\u1eddi gian \u0111\u1ec3 b\u00e1n). H\u1ec7 s\u1ed1 n\u00e0y \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i b\u00e1n h\u00e0ng t\u1ed3n kho.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> M\u1ed9t h\u1ec7 s\u1ed1 thanh to\u00e1n nhanh &gt; 1 l\u00e0 t\u1ed1t. N\u00f3 ch\u1ec9 ra r\u1eb1ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u00e1n h\u00e0ng t\u1ed3n kho.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (Current Assets Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ T\u1ed5ng t\u00e0i s\u1ea3n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y cho th\u1ea5y ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t trong ng\u1eafn h\u1ea1n.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y thay \u0111\u1ed5i t\u00f9y theo ng\u00e0nh. Trong c\u00e1c ng\u00e0nh m\u00e0 y\u00eau c\u1ea7u v\u1ed1n l\u01b0u \u0111\u1ed9ng cao, t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u00f3 th\u1ec3 chi\u1ebfm ph\u1ea7n l\u1edbn t\u1ed5ng t\u00e0i s\u1ea3n.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. <strong>T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (Long-term Assets Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n = T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \/ T\u1ed5ng t\u00e0i s\u1ea3n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y cho th\u1ea5y ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y c\u0169ng thay \u0111\u1ed5i t\u00f9y theo ng\u00e0nh. Trong c\u00e1c ng\u00e0nh y\u00eau c\u1ea7u \u0111\u1ea7u t\u01b0 l\u1edbn v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (nh\u01b0 s\u1ea3n xu\u1ea5t), t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n s\u1ebd cao h\u01a1n.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. <strong>T\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 (Debt Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> T\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 = N\u1ee3 ph\u1ea3i tr\u1ea3 \/ T\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y cho bi\u1ebft ph\u1ea7n tr\u0103m t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng n\u1ee3.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> T\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 &gt; 50% cho th\u1ea5y doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o n\u1ee3 vay. M\u1ed9t t\u1ef7 l\u1ec7 cao c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro t\u00e0i ch\u00ednh n\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c tr\u1ea3 n\u1ee3.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. <strong>T\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Equity Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> T\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \/ T\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> T\u1ef7 l\u1ec7 n\u00e0y cho bi\u1ebft ph\u1ea7n tr\u0103m t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> T\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu &gt; 50% cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 s\u1ee9c m\u1ea1nh t\u00e0i ch\u00ednh v\u00e0 \u00edt ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ee3 vay. T\u1ef7 l\u1ec7 n\u00e0y c\u00e0ng cao c\u00e0ng t\u1ed1t cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">7. <strong>H\u1ec7 s\u1ed1 n\u1ee3 (Debt to Equity Ratio)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>C\u00f4ng th\u1ee9c:<\/strong> H\u1ec7 s\u1ed1 n\u1ee3 = N\u1ee3 ph\u1ea3i tr\u1ea3 \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li><li><strong>\u00dd ngh\u0129a:<\/strong> H\u1ec7 s\u1ed1 n\u00e0y cho bi\u1ebft s\u1ed1 l\u01b0\u1ee3ng n\u1ee3 m\u00e0 doanh nghi\u1ec7p c\u00f3 so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. N\u00f3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng v\u1ec1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh.<\/li><li><strong>Ti\u00eau chu\u1ea9n:<\/strong> H\u1ec7 s\u1ed1 n\u1ee3 th\u01b0\u1eddng n\u1eb1m trong kho\u1ea3ng 1 &#8211; 2. H\u1ec7 s\u1ed1 &gt; 2 cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 m\u1ee9c n\u1ee3 cao so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro t\u00e0i ch\u00ednh.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>K\u1ebft lu\u1eadn:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>C\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap b\u1ea1n \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/li><li>So s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a ng\u00e0nh gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ecb th\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p so v\u1edbi \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ho\u1eb7c ti\u00eau chu\u1ea9n ng\u00e0nh.<\/li><\/ul>\n\n\n\n<p>B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh quan tr\u1ecdng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<p><em>(Th\u1ea1c s\u0129 Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb d\u1eef li\u1ec7u k\u1ebf to\u00e1n c\u00f3 th\u1ec3 gi\u00fap \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u00fd ngh\u0129a c\u1ee7a t\u1eebng ch\u1ec9 s\u1ed1 v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n chung: 1. H\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n (Current Ratio) C\u00f4ng th\u1ee9c: H\u1ec7 s\u1ed1 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2022,"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":[175,176,171],"class_list":["post-2044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-bctc","category-quan-tri-tai-chinh","tag-chi-so-tai-chinh","tag-phan-tich-bao-cao-tai-chinh","tag-phan-tich-tai-chinh","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2044","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=2044"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2044\/revisions"}],"predecessor-version":[{"id":2047,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2044\/revisions\/2047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2022"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}