{"id":2638,"date":"2026-04-02T13:35:00","date_gmt":"2026-04-02T06:35:00","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2638"},"modified":"2026-04-02T14:06:40","modified_gmt":"2026-04-02T07:06:40","slug":"phan-tich-chuyen-sau-bao-cao-tinh-hinh-tai-chinh-htx-thong-tu-71-2024-tt-btc","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/04\/02\/phan-tich-chuyen-sau-bao-cao-tinh-hinh-tai-chinh-htx-thong-tu-71-2024-tt-btc\/","title":{"rendered":"Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh HTX"},"content":{"rendered":"\n

1. T\u1ed4NG QUAN NHANH<\/strong><\/p>\n\n\n\n

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

Quy m\u00f4<\/strong><\/p>\n\n\n\n

\u2022 T\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea7u k\u1ef3:<\/strong> ~2,17 t\u1ef7<\/p>\n\n\n\n

\u2022 T\u1ed5ng t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3:<\/strong> ~3,31 t\u1ef7<\/p>\n\n\n\n

\u27a1\ufe0f T\u0103ng m\u1ea1nh ~1,13 t\u1ef7 (~52%)<\/strong><\/p>\n\n\n\n

\ud83d\udc49 \u0110\u00e2y l\u00e0 m\u1ee9c t\u0103ng tr\u01b0\u1edfng r\u1ea5t nhanh<\/strong>, c\u1ea7n xem ch\u1ea5t l\u01b0\u1ee3ng t\u0103ng tr\u01b0\u1edfng.<\/p>\n\n\n\n

2. PH\u00c2N T\u00cdCH T\u00c0I S\u1ea2N<\/strong><\/p>\n\n\n\n

2.1. \u0110i\u1ec3m b\u1ea5t th\u01b0\u1eddng l\u1edbn<\/strong><\/p>\n\n\n\n

\u2022 Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (110):<\/strong><\/p>\n\n\n\n

\u2022 \u0110\u1ea7u k\u1ef3: ~96 tri\u1ec7u<\/p>\n\n\n\n

\u2022 Cu\u1ed1i k\u1ef3: -16 tri\u1ec7u (\u00e2m)<\/strong> \u2757<\/p>\n\n\n\n

\ud83d\udc49 \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ef1c k\u1ef3 quan tr\u1ecdng:<\/p>\n\n\n\n

\u2022 C\u00f3 th\u1ec3:<\/p>\n\n\n\n

\u2022 Chi v\u01b0\u1ee3t qu\u1ef9<\/p>\n\n\n\n

\u2022 H\u1ea1ch to\u00e1n sai (treo \u00e2m ti\u1ec1n)<\/p>\n\n\n\n

\u2022 Ho\u1eb7c \u0111ang \u201cb\u00f9\u201d b\u1eb1ng c\u00f4ng n\u1ee3 \/ vay<\/p>\n\n\n\n

\u27a1\ufe0f V\u1ec1 nguy\u00ean t\u1eafc: ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c \u00e2m<\/strong> \u2192 c\u1ea7n ki\u1ec3m tra ngay<\/p>\n\n\n\n

2.2. C\u00f4ng n\u1ee3 ph\u1ea3i thu (130)<\/strong><\/p>\n\n\n\n

\u2022 T\u0103ng t\u1eeb ~737 tri\u1ec7u \u2192 ~868 tri\u1ec7u<\/p>\n\n\n\n

\ud83d\udc49 Nh\u1eadn \u0111\u1ecbnh:<\/p>\n\n\n\n

\u2022 HTX \u0111ang b\u00e1n ch\u1ecbu nhi\u1ec1u h\u01a1n<\/strong><\/p>\n\n\n\n

\u2022 Ti\u1ec1n ch\u01b0a thu v\u1ec1 \u2192 g\u00e2y thi\u1ebfu d\u00f2ng ti\u1ec1n<\/p>\n\n\n\n

2.3. H\u00e0ng t\u1ed3n kho (140)<\/strong><\/p>\n\n\n\n

\u2022 Cu\u1ed1i k\u1ef3: ~1,116 t\u1ef7<\/p>\n\n\n\n

\ud83d\udc49 T\u1ef7 tr\u1ecdng l\u1edbn trong t\u00e0i s\u1ea3n:<\/p>\n\n\n\n

\u2022 R\u1ee7i ro:<\/p>\n\n\n\n

\u2022 \u1ee8 \u0111\u1ecdng v\u1ed1n<\/p>\n\n\n\n

\u2022 Kh\u00f3 chuy\u1ec3n th\u00e0nh ti\u1ec1n<\/p>\n\n\n\n

\u2022 C\u00f3 th\u1ec3 sai l\u1ec7ch gi\u00e1 tr\u1ecb<\/p>\n\n\n\n

2.4. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (150)<\/strong><\/p>\n\n\n\n

\u2022 ~1,336 t\u1ef7 (kh\u00f4ng \u0111\u1ed5i)<\/p>\n\n\n\n

\ud83d\udc49 Nh\u1eadn \u0111\u1ecbnh:<\/p>\n\n\n\n

\u2022 Kh\u00f4ng \u0111\u1ea7u t\u01b0 th\u00eam<\/p>\n\n\n\n

\u2022 Ho\u1eb7c ch\u01b0a ghi nh\u1eadn t\u0103ng<\/p>\n\n\n\n

\ud83d\udc49 K\u1ebft lu\u1eadn ph\u1ea7n t\u00e0i s\u1ea3n:<\/strong><\/p>\n\n\n\n

\u2022 T\u0103ng tr\u01b0\u1edfng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ebfn t\u1eeb ti\u1ec1n<\/strong><\/p>\n\n\n\n

\u2022 Ch\u1ee7 y\u1ebfu t\u1eeb:<\/p>\n\n\n\n

\u2022 C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/p>\n\n\n\n

\u2022 H\u00e0ng t\u1ed3n kho<\/p>\n\n\n\n

\u27a1\ufe0f Ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n: trung b\u00ecnh \u2013 c\u00f3 r\u1ee7i ro thanh kho\u1ea3n<\/strong><\/p>\n\n\n\n

3. PH\u00c2N T\u00cdCH NGU\u1ed2N V\u1ed0N<\/strong><\/p>\n\n\n\n

3.1. N\u1ee3 ph\u1ea3i tr\u1ea3 (300)<\/strong><\/p>\n\n\n\n

\u2022 \u0110\u1ea7u k\u1ef3: ~1,71 t\u1ef7<\/p>\n\n\n\n

\u2022 Cu\u1ed1i k\u1ef3: ~426 tri\u1ec7u \u2b07\ufe0f m\u1ea1nh<\/p>\n\n\n\n

\ud83d\udc49 Nh\u00ecn b\u1ec1 ngo\u00e0i l\u00e0 t\u1ed1t, nh\u01b0ng,,,<\/p>\n\n\n\n

3.2. Kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (310)<\/strong><\/p>\n\n\n\n

\u2022 T\u1eeb +851 tri\u1ec7u \u2192 -487 tri\u1ec7u (\u00e2m)<\/strong> \u2757<\/p>\n\n\n\n

\ud83d\udc49 \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u:<\/p>\n\n\n\n

\u2022 C\u00f3 th\u1ec3:<\/p>\n\n\n\n

\u2022 Tr\u1ea3 tr\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p<\/p>\n\n\n\n

\u2022 Ho\u1eb7c h\u1ea1ch to\u00e1n sai chi\u1ec1u c\u00f4ng n\u1ee3<\/p>\n\n\n\n

\u27a1\ufe0f N\u1ebfu \u0111\u00fang:<\/p>\n\n\n\n

\u2022 HTX \u0111ang \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc \u2192 m\u1ea5t l\u1ee3i th\u1ebf t\u00e0i ch\u00ednh<\/strong><\/p>\n\n\n\n

3.3. Vay n\u1ee3 (350)<\/strong><\/p>\n\n\n\n

\u2022 T\u0103ng t\u1eeb ~361 tri\u1ec7u \u2192 ~417 tri\u1ec7u<\/p>\n\n\n\n

\ud83d\udc49 HTX \u0111ang:<\/p>\n\n\n\n

\u2022 Ph\u1ee5 thu\u1ed9c th\u00eam v\u00e0o v\u1ed1n vay<\/strong><\/p>\n\n\n\n

3.4. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (400)<\/strong><\/p>\n\n\n\n

\u2022 T\u0103ng m\u1ea1nh t\u1eeb ~461 tri\u1ec7u \u2192 ~2,88 t\u1ef7<\/p>\n\n\n\n

\ud83d\udc49 Nh\u01b0ng c\u1ea7n b\u00f3c t\u00e1ch:<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (420)<\/strong><\/p>\n\n\n\n

\u2022 \u0110\u1ea7u k\u1ef3: -2,3 tri\u1ec7u<\/strong><\/p>\n\n\n\n

\u2022 Cu\u1ed1i k\u1ef3: -6,9 tri\u1ec7u<\/strong><\/p>\n\n\n\n

\ud83d\udc49 HTX v\u1eabn \u0111ang l\u1ed7 l\u0169y k\u1ebf<\/strong><\/p>\n\n\n\n

Qu\u1ef9 kh\u00e1c (430)<\/strong><\/p>\n\n\n\n

\u2022 T\u0103ng r\u1ea5t m\u1ea1nh (~361 tri\u1ec7u \u2192 ~2,78 t\u1ef7)<\/p>\n\n\n\n

\ud83d\udc49 Kh\u1ea3 n\u0103ng:<\/p>\n\n\n\n

\u2022 Ghi nh\u1eadn qu\u1ef9 n\u1ed9i b\u1ed9 \/ h\u1ed7 tr\u1ee3 \/ \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n<\/p>\n\n\n\n

\u27a1\ufe0f C\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n

\u2022 C\u00f3 \u0111\u00fang b\u1ea3n ch\u1ea5t v\u1ed1n kh\u00f4ng?<\/p>\n\n\n\n

\u2022 Hay ch\u1ec9 l\u00e0 \u201cb\u00fat to\u00e1n k\u1ef9 thu\u1eadt\u201d<\/p>\n\n\n\n

\ud83d\udc49 K\u1ebft lu\u1eadn ngu\u1ed3n v\u1ed1n:<\/strong><\/p>\n\n\n\n

\u2022 C\u01a1 c\u1ea5u v\u1ed1n bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng<\/strong><\/p>\n\n\n\n

\u2022 V\u1ed1n ch\u1ee7 t\u0103ng m\u1ea1nh nh\u01b0ng:<\/p>\n\n\n\n

\u2022 Kh\u00f4ng \u0111\u1ebfn t\u1eeb l\u1ee3i nhu\u1eadn<\/p>\n\n\n\n

\u2022 C\u00f3 d\u1ea5u hi\u1ec7u \u201ck\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh\u201d<\/p>\n\n\n\n

4. PH\u00c2N T\u00cdCH S\u1ee8C KH\u1eceE T\u00c0I CH\u00cdNH<\/strong><\/p>\n\n\n\n

4.1. Thanh kho\u1ea3n (R\u1ea4T \u0110\u00c1NG LO)<\/strong><\/p>\n\n\n\n

\u2022 Ti\u1ec1n: \u00e2m \u2757<\/p>\n\n\n\n

\u2022 C\u00f4ng n\u1ee3 ph\u1ea3i thu: cao<\/p>\n\n\n\n

\u2022 T\u1ed3n kho: l\u1edbn<\/p>\n\n\n\n

\u27a1\ufe0f Nguy c\u01a1 thi\u1ebfu ti\u1ec1n v\u1eadn h\u00e0nh<\/strong><\/p>\n\n\n\n

4.2. Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

\u2022 Kh\u00f4ng t\u1ea1o ra l\u1ee3i nhu\u1eadn (l\u1ed7 l\u0169y k\u1ebf)<\/p>\n\n\n\n

\u2022 T\u00e0i s\u1ea3n t\u0103ng nh\u01b0ng kh\u00f4ng sinh ti\u1ec1n<\/strong><\/p>\n\n\n\n

4.3. R\u1ee7i ro k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

\u2022 C\u00f3 d\u1ea5u hi\u1ec7u:<\/p>\n\n\n\n

\u2022 \u00c2m ti\u1ec1n<\/p>\n\n\n\n

\u2022 \u00c2m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n\n\n\n

\u2022 T\u0103ng v\u1ed1n b\u1ea5t th\u01b0\u1eddng<\/p>\n\n\n\n

\u27a1\ufe0f Kh\u1ea3 n\u0103ng:<\/p>\n\n\n\n

\u2022 Sai s\u00f3t h\u1ea1ch to\u00e1n<\/p>\n\n\n\n

\u2022 Ho\u1eb7c ch\u01b0a tu\u00e2n th\u1ee7 chu\u1ea9n TT71<\/p>\n\n\n\n

5. KHUY\u1ebeN NGH\u1eca QUAN TR\u1eccNG<\/strong><\/p>\n\n\n\n

5.1. Ki\u1ec3m tra l\u1ea1i s\u1ed5 s\u00e1ch (\u01afU TI\u00caN CAO NH\u1ea4T)<\/strong><\/p>\n\n\n\n

B\u1ea1n c\u1ea7n r\u00e0 so\u00e1t ngay:<\/p>\n\n\n\n

\u2022 TK 111, 112 \u2192 v\u00ec sao \u00e2m<\/p>\n\n\n\n

\u2022 TK 331 \u2192 v\u00ec sao \u00e2m<\/p>\n\n\n\n

\u2022 TK 411\/418\/Qu\u1ef9 \u2192 t\u0103ng do \u0111\u00e2u<\/p>\n\n\n\n

\ud83d\udc49 N\u1ebfu sai \u2192 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ngay tr\u01b0\u1edbc khi b\u00e1o c\u00e1o<\/p>\n\n\n\n

5.2. Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n<\/strong><\/p>\n\n\n\n

\u2022 H\u1ea1n ch\u1ebf b\u00e1n ch\u1ecbu<\/p>\n\n\n\n

\u2022 Thu h\u1ed3i c\u00f4ng n\u1ee3 nhanh<\/p>\n\n\n\n

\u2022 Kh\u00f4ng \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p<\/p>\n\n\n\n

5.3. Ki\u1ec3m so\u00e1t t\u1ed3n kho<\/strong><\/p>\n\n\n\n

\u2022 Gi\u1ea3m t\u1ed3n kho ch\u1eadm lu\u00e2n chuy\u1ec3n<\/p>\n\n\n\n

\u2022 X\u00e2y KPI:<\/p>\n\n\n\n

\u2022 V\u00f2ng quay t\u1ed3n kho<\/p>\n\n\n\n

\u2022 T\u1ef7 l\u1ec7 t\u1ed3n kho ch\u1ebft<\/p>\n\n\n\n

5.4. T\u0103ng hi\u1ec7u qu\u1ea3 kinh doanh<\/strong><\/p>\n\n\n\n

\u2022 HTX hi\u1ec7n:<\/p>\n\n\n\n

\u2022 C\u00f3 t\u00e0i s\u1ea3n<\/p>\n\n\n\n

\u2022 Nh\u01b0ng kh\u00f4ng sinh l\u1eddi<\/p>\n\n\n\n

\ud83d\udc49 C\u1ea7n:<\/p>\n\n\n\n

\u2022 R\u00e0 l\u1ea1i gi\u00e1 b\u00e1n<\/p>\n\n\n\n

\u2022 Chi ph\u00ed<\/p>\n\n\n\n

\u2022 M\u00f4 h\u00ecnh kinh doanh<\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

6. K\u1ebeT LU\u1eacN NG\u1eaeN G\u1eccN<\/strong><\/p>\n\n\n\n

HTX \u0111ang \u1edf tr\u1ea1ng th\u00e1i:<\/p>\n\n\n\n

\ud83d\udc49 T\u0103ng tr\u01b0\u1edfng \u201ch\u00ecnh th\u1ee9c\u201d nh\u01b0ng r\u1ee7i ro t\u00e0i ch\u00ednh cao<\/strong><\/p>\n\n\n\n

\u2022 Thi\u1ebfu ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

\u2022 C\u00f4ng n\u1ee3 l\u1edbn<\/p>\n\n\n\n

\u2022 Kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn<\/p>\n\n\n\n

\u2022 C\u00f3 d\u1ea5u hi\u1ec7u sai l\u1ec7ch k\u1ebf to\u00e1n<\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u1ed4NG QUAN NHANH Quy m\u00f4 \u2022 T\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea7u k\u1ef3: ~2,17 t\u1ef7 \u2022 T\u1ed5ng t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3: ~3,31 t\u1ef7 \u27a1\ufe0f T\u0103ng m\u1ea1nh ~1,13 t\u1ef7 (~52%) \ud83d\udc49 \u0110\u00e2y l\u00e0 m\u1ee9c t\u0103ng tr\u01b0\u1edfng r\u1ea5t nhanh, c\u1ea7n xem ch\u1ea5t l\u01b0\u1ee3ng t\u0103ng tr\u01b0\u1edfng. 2. PH\u00c2N T\u00cdCH T\u00c0I S\u1ea2N 2.1. \u0110i\u1ec3m b\u1ea5t th\u01b0\u1eddng l\u1edbn \u2022 Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (110): … <\/p>\n","protected":false},"author":1,"featured_media":2643,"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":[7,160,9],"tags":[176],"class_list":["post-2638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","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\/2638","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=2638"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2638\/revisions"}],"predecessor-version":[{"id":2642,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2638\/revisions\/2642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2643"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}