{"id":2048,"date":"2024-08-27T11:41:54","date_gmt":"2024-08-27T04:41:54","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2048"},"modified":"2024-08-27T11:41:55","modified_gmt":"2024-08-27T04:41:55","slug":"phan-tich-su-bien-dong-co-cau-khoan-muc-trong-bao-cao-tinh-hinh-tai-chinh","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/08\/27\/phan-tich-su-bien-dong-co-cau-khoan-muc-trong-bao-cao-tinh-hinh-tai-chinh\/","title":{"rendered":"Ph\u00e2n t\u00edch s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u01a1 c\u1ea5u kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh"},"content":{"rendered":"\n

Ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u \u1edf c\u1ed9t “Ch\u00eanh l\u1ec7ch (%)” gi\u00fap ch\u00fang ta hi\u1ec3u \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau gi\u1eefa hai th\u1eddi \u0111i\u1ec3m “S\u1ed1 \u0111\u1ea7u n\u0103m” v\u00e0 “S\u1ed1 cu\u1ed1i n\u0103m”. C\u1ee5 th\u1ec3, c\u00e1c s\u1ed1 li\u1ec7u trong c\u1ed9t “Ch\u00eanh l\u1ec7ch (%)” c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch nh\u01b0 sau:<\/p>\n\n\n\n

\"\"
B\u1ea3ng s\u1ed1 li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m Lotus<\/figcaption><\/figure>\n\n\n\n
  1. D\u01b0\u01a1ng (+):<\/strong>
    • N\u1ebfu gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y ch\u1ec9 ti\u00eau \u0111\u00e3 t\u0103ng tr\u01b0\u1edfng trong n\u0103m. V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t ch\u1ec9 ti\u00eau c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ea7u n\u0103m chi\u1ebfm 10% t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 cu\u1ed1i n\u0103m t\u0103ng l\u00ean 15%, th\u00ec ch\u00eanh l\u1ec7ch l\u00e0 +5%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ch\u1ec9 ti\u00eau n\u00e0y \u0111\u00e3 t\u0103ng v\u1ec1 t\u1ef7 tr\u1ecdng trong t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li><\/ul><\/li>
    • \u00c2m (-):<\/strong>
      • N\u1ebfu gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch \u00e2m, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y ch\u1ec9 ti\u00eau \u0111\u00e3 gi\u1ea3m trong n\u0103m. V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t ch\u1ec9 ti\u00eau chi\u1ebfm 20% t\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea7u n\u0103m nh\u01b0ng gi\u1ea3m xu\u1ed1ng c\u00f2n 15% v\u00e0o cu\u1ed1i n\u0103m, th\u00ec ch\u00eanh l\u1ec7ch l\u00e0 -5%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1ef7 tr\u1ecdng c\u1ee7a ch\u1ec9 ti\u00eau \u0111\u00f3 \u0111\u00e3 gi\u1ea3m trong t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li><\/ul><\/li>
      • B\u1eb1ng 0:<\/strong>
        • N\u1ebfu gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch l\u00e0 0%, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y t\u1ef7 tr\u1ecdng c\u1ee7a ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i gi\u1eefa \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i n\u0103m. V\u00ed d\u1ee5, m\u1ed9t ch\u1ec9 ti\u00eau chi\u1ebfm 10% t\u1ed5ng t\u00e0i s\u1ea3n c\u1ea3 v\u00e0o \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i n\u0103m, th\u00ec ch\u00eanh l\u1ec7ch l\u00e0 0%, cho th\u1ea5y s\u1ef1 \u1ed5n \u0111\u1ecbnh trong t\u1ef7 tr\u1ecdng c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y.<\/li><\/ul><\/li><\/ol>\n\n\n\n

          C\u00e1ch s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3:<\/h3>\n\n\n\n
          • \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd:<\/strong>
            • N\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n t\u0103ng tr\u01b0\u1edfng, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ch\u1ec9 ra r\u1eb1ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 v\u00e0 gia t\u0103ng trong n\u0103m.<\/li>
            • Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau ngu\u1ed3n v\u1ed1n gi\u1ea3m, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 t\u00edn hi\u1ec7u c\u1ee7a vi\u1ec7c v\u1ed1n b\u1ecb s\u1eed d\u1ee5ng k\u00e9m hi\u1ec7u qu\u1ea3 ho\u1eb7c c\u00f3 th\u1ec3 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u v\u1ed1n.<\/li><\/ul><\/li>
            • So s\u00e1nh c\u00e1c ch\u1ec9 ti\u00eau:<\/strong>
              • S\u1eed d\u1ee5ng c\u1ed9t ch\u00eanh l\u1ec7ch \u0111\u1ec3 so s\u00e1nh c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nhau v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u1eefng l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n ho\u1eb7c nh\u1eefng l\u0129nh v\u1ef1c \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ed1t.<\/li><\/ul><\/li>
              • \u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh:<\/strong>
                • C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin n\u00e0y \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ho\u1eb7c chi\u1ebfn l\u01b0\u1ee3c nh\u1eb1m c\u1ea3i thi\u1ec7n t\u1ef7 l\u1ec7 ch\u00eanh l\u1ec7ch trong t\u01b0\u01a1ng lai.<\/li><\/ul><\/li><\/ul>\n\n\n\n

                  B\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u00e2n t\u00edch n\u00e0y v\u00e0o d\u1eef li\u1ec7u c\u1ee5 th\u1ec3 c\u1ee7a b\u1ea1n \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"

                  Ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u \u1edf c\u1ed9t “Ch\u00eanh l\u1ec7ch (%)” gi\u00fap ch\u00fang ta hi\u1ec3u \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau gi\u1eefa hai th\u1eddi \u0111i\u1ec3m “S\u1ed1 \u0111\u1ea7u n\u0103m” v\u00e0 “S\u1ed1 cu\u1ed1i n\u0103m”. C\u1ee5 th\u1ec3, c\u00e1c s\u1ed1 li\u1ec7u trong c\u1ed9t “Ch\u00eanh l\u1ec7ch (%)” c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch nh\u01b0 sau: D\u01b0\u01a1ng (+): N\u1ebfu gi\u00e1 tr\u1ecb … <\/p>\n","protected":false},"author":1,"featured_media":2049,"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":[176],"class_list":["post-2048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-bctc","category-quan-tri-tai-chinh","tag-phan-tich-bao-cao-tai-chinh","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2048","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=2048"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"predecessor-version":[{"id":2050,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2048\/revisions\/2050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2049"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}