{"id":44523,"date":"2025-03-14T08:00:50","date_gmt":"2025-03-14T01:00:50","guid":{"rendered":"https:\/\/lacviet.vn\/?p=44523"},"modified":"2025-05-12T14:14:56","modified_gmt":"2025-05-12T07:14:56","slug":"phan-tich-bao-cao-luu-chuyen-tien-te","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/phan-tich-bao-cao-luu-chuyen-tien-te\/","title":{"rendered":"Statement analysis cash flow read out on the BC REAL details"},"content":{"rendered":"<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n ch\u00ednh l\u00e0 &#8220;huy\u1ebft m\u1ea1ch&#8221; c\u1ee7a doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn cao nh\u01b0ng d\u00f2ng ti\u1ec1n li\u00ean t\u1ee5c \u00e2m v\u1eabn c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 m\u1ea5t thanh kho\u1ea3n, th\u1eadm ch\u00ed ph\u00e1 s\u1ea3n. \u0110i\u1ec1u \u0111\u00f3 cho th\u1ea5y l\u1ee3i nhu\u1eadn kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i, ph\u00e2n t\u00edch, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3? B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y. B\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o v\u00e0 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh. Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd \u0111i s\u00e2u v\u00e0o c\u00e1ch <strong>ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong>, c\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch th\u00f4ng minh.<\/p>\n<h2 style=\"text-align: justify;\">1. Gi\u1edbi thi\u1ec7u v\u1ec1 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<h3 style=\"text-align: justify;\">1.1 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> (Cash Flow Statement &#8211; CFS) l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p, b\u00ean c\u1ea1nh b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet) v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement). B\u00e1o c\u00e1o n\u00e0y ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n ra v\u00e0o c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m), gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/p>\n<\/blockquote>\n<figure id=\"attachment_44525\" aria-describedby=\"caption-attachment-44525\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-44525\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-1.png\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-44525\" class=\"wp-caption-text\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng m\u00e0 m\u1ed7i doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap doanh nghi\u1ec7p tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi quan tr\u1ecdng nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng?<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 d\u01b0\u01a1ng hay \u00e2m?<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p c\u00f3 \u0111ang t\u00e0i tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng vay n\u1ee3 qu\u00e1 nhi\u1ec1u kh\u00f4ng?<\/li>\n<li aria-level=\"1\">Kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p ra sao?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 t\u00ednh thanh kho\u1ea3n, d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">1.2 T\u1ea7m quan tr\u1ecdng c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00ec:<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e1nh gi\u00e1 t\u00ednh thanh kho\u1ea3n v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u00fap doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ee5 thu\u1ed9c v\u00e0o vay n\u1ee3.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n \u00e2m k\u00e9o d\u00e0i c\u00f3 th\u1ec3 c\u1ea3nh b\u00e1o nguy c\u01a1 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i tr\u1ee3<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u00f2ng ti\u1ec1n d\u01b0 th\u1eeba, c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ed5 phi\u1ebfu ho\u1eb7c m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t.<\/li>\n<li aria-level=\"1\">N\u1ebfu thi\u1ebfu d\u00f2ng ti\u1ec1n, doanh nghi\u1ec7p c\u1ea7n huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n t\u01b0\u01a1ng lai v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Vi\u1ec7c theo d\u00f5i xu h\u01b0\u1edbng d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/li>\n<li aria-level=\"1\">D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng kh\u1ea9n c\u1ea5p nh\u01b0 thi\u1ebfu v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m vay n\u1ee3 ho\u1eb7c tr\u1ea3 n\u1ee3, gi\u1ea3m chi ph\u00ed l\u00e3i vay.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u00f2ng ti\u1ec1n \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.3 S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng:<\/p>\n<table class=\"table-custom\">\n<tbody>\n<tr>\n<td><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/td>\n<td><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/td>\n<td><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee5c ti\u00eau ch\u00ednh<\/td>\n<td>Theo d\u00f5i d\u00f2ng ti\u1ec1n ra v\u00e0o c\u1ee7a doanh nghi\u1ec7p<\/td>\n<td>Ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn<\/td>\n<td>Cung c\u1ea5p b\u1ee9c tranh t\u00e0i ch\u00ednh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/td>\n<\/tr>\n<tr>\n<td>Th\u1eddi gian<\/td>\n<td>M\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd, n\u0103m)<\/td>\n<td>M\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd, n\u0103m)<\/td>\n<td>T\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 (cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n)<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9i dung ch\u00ednh<\/td>\n<td>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh<\/td>\n<td>Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn r\u00f2ng<\/td>\n<td>T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00fap tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/td>\n<td>Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng?<\/td>\n<td>Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn kh\u00f4ng?<\/td>\n<td>T\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p ra sao?<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ec9 ti\u00eau ch\u00ednh<\/td>\n<td>D\u00f2ng ti\u1ec1n thu\u1ea7n, d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh<\/td>\n<td>Doanh thu, l\u1ee3i nhu\u1eadn g\u1ed9p, l\u1ee3i nhu\u1eadn r\u00f2ng<\/td>\n<td>T\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng n\u1ee3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 b\u1ed5 sung th\u00f4ng tin quan tr\u1ecdng m\u00e0 hai b\u00e1o c\u00e1o c\u00f2n l\u1ea1i kh\u00f4ng ph\u1ea3n \u00e1nh, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<h3 style=\"text-align: justify;\">2.1 Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ghi nh\u1eadn c\u00e1c kho\u1ea3n thu v\u00e0 chi ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh theo t\u1eebng giao d\u1ecbch th\u1ef1c t\u1ebf. C\u00e1ch l\u1eadp nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n chi tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, nh\u00e2n vi\u00ean, thu\u1ebf, l\u00e3i vay.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n mua\/b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ed5 phi\u1ebfu, ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, vay v\u1ed1n.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n chi tr\u1ea3 c\u1ed5 t\u1ee9c, tr\u1ea3 n\u1ee3 vay.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u01afu \u0111i\u1ec3m: Cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf; Gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0o\/ra.<\/li>\n<li aria-level=\"1\">Nh\u01b0\u1ee3c \u0111i\u1ec3m: T\u1ed1n nhi\u1ec1u th\u1eddi gian do y\u00eau c\u1ea7u ghi ch\u00e9p chi ti\u1ebft. Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c bi\u1ebfn \u0111\u1ed9ng trong c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n<figure id=\"attachment_44526\" aria-describedby=\"caption-attachment-44526\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-44526\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-2.jpg\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-2.jpg 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-2-768x480.jpg 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-2-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-44526\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0o\/ra<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\">2.2 Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp b\u1eaft \u0111\u1ea7u t\u1eeb l\u1ee3i nhu\u1eadn r\u00f2ng tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh theo c\u00e1c thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 \u0111\u1ec3 t\u00ednh ra d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch l\u1eadp nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">B\u1eaft \u0111\u1ea7u t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n kh\u00f4ng li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u1ed9ng l\u1ea1i chi ph\u00ed kh\u1ea5u hao (v\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 d\u00f2ng ti\u1ec1n ra).<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng (kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n t\u1eeb \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\">\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u01afu \u0111i\u1ec3m: D\u1ec5 l\u1eadp v\u00ec s\u1eed d\u1ee5ng d\u1eef li\u1ec7u s\u1eb5n c\u00f3 t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ph\u1ea3n \u00e1nh s\u1ef1 li\u00ean k\u1ebft gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Nh\u01b0\u1ee3c \u0111i\u1ec3m: Kh\u00f4ng chi ti\u1ebft v\u1ec1 d\u00f2ng ti\u1ec1n ra\/v\u00e0o th\u1ef1c t\u1ebf. Kh\u00f4ng th\u1ec3 hi\u1ec7n r\u00f5 t\u1eebng kho\u1ea3n thu, chi c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">So s\u00e1nh ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp: Doanh nghi\u1ec7p n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/p>\n<table class=\"table-custom\">\n<tbody>\n<tr>\n<td><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td><strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/td>\n<td><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed9 chi ti\u1ebft<\/td>\n<td>R\u1ea5t chi ti\u1ebft<\/td>\n<td>T\u1ed5ng h\u1ee3p d\u1ef1a tr\u00ean b\u00e1o c\u00e1o kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c \u0111\u1ed9 ph\u1ed5 bi\u1ebfn<\/td>\n<td>\u00cdt s\u1eed d\u1ee5ng do ph\u1ee9c t\u1ea1p<\/td>\n<td>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn h\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p n\u00e0o?<\/td>\n<td>Doanh nghi\u1ec7p nh\u1ecf, \u00edt giao d\u1ecbch ti\u1ec1n m\u1eb7t<\/td>\n<td>Doanh nghi\u1ec7p l\u1edbn, nhi\u1ec1u giao d\u1ecbch phi ti\u1ec1n m\u1eb7t<\/td>\n<\/tr>\n<tr>\n<td>Kh\u1ea3 n\u0103ng d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n<\/td>\n<td>Ch\u00ednh x\u00e1c h\u01a1n<\/td>\n<td>H\u1ea1n ch\u1ebf h\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p l\u1edbn th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp v\u00ec d\u1ec5 l\u1eadp, ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, trong khi c\u00e1c doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ec3 theo d\u00f5i d\u00f2ng ti\u1ec1n chi ti\u1ebft h\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u1ea5u tr\u00fac b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c \u00fd ngh\u0129a chi ti\u1ebft<\/h2>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 g\u1ed3m ba d\u00f2ng ti\u1ec1n ch\u00ednh: d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, v\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. M\u1ed7i d\u00f2ng ti\u1ec1n ph\u1ea3n \u00e1nh m\u1ed9t kh\u00eda c\u1ea1nh kh\u00e1c nhau trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-44818\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-5.png\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-5.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-5-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-5-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating Cash Flow &#8211; OCF) ph\u1ea3n \u00e1nh l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t doanh nghi\u1ec7p t\u1ea1o ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i. C\u00e1c kho\u1ea3n m\u1ee5c ch\u00ednh bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (b\u1eaft \u0111\u1ea7u t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ebfu l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp).<\/li>\n<li aria-level=\"1\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u0111\u01b0\u1ee3c c\u1ed9ng l\u1ea1i do kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf).<\/li>\n<li aria-level=\"1\">Thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng:\n<ul>\n<li aria-level=\"2\">Kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng: N\u1ebfu t\u0103ng, ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang ghi nh\u1eadn doanh thu nh\u01b0ng ch\u01b0a thu ti\u1ec1n v\u1ec1.<\/li>\n<li aria-level=\"2\">Kho\u1ea3n ph\u1ea3i tr\u1ea3: N\u1ebfu t\u0103ng, ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang tr\u00ec ho\u00e3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, gi\u00fap gi\u1eef ti\u1ec1n m\u1eb7t trong ng\u1eafn h\u1ea1n.<\/li>\n<li aria-level=\"2\">H\u00e0ng t\u1ed3n kho: N\u1ebfu t\u0103ng, c\u00f3 th\u1ec3 doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 t\u00e0i tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u1ea7n vay n\u1ee3.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n \u00e2m t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 b\u00e1o hi\u1ec7u doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ea1o d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u00e2m ho\u1eb7c d\u01b0\u01a1ng?<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng cao: N\u1ebfu d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh cao nh\u01b0ng doanh thu kh\u00f4ng t\u0103ng t\u01b0\u01a1ng \u1ee9ng, c\u00f3 th\u1ec3 doanh nghi\u1ec7p \u0111ang tr\u00ec ho\u00e3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p ho\u1eb7c c\u1eaft gi\u1ea3m \u0111\u1ea7u t\u01b0 v\u00e0o h\u00e0ng t\u1ed3n kho, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n \u00e2m: N\u1ebfu d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c \u00e2m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i ph\u1ee5 thu\u1ed9c v\u00e0o vay n\u1ee3 ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 50 t\u1ef7 VND, nh\u01b0ng kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng t\u0103ng 20 t\u1ef7 VND v\u00e0 h\u00e0ng t\u1ed3n kho t\u0103ng 15 t\u1ef7 VND, th\u00ec d\u00f2ng ti\u1ec1n th\u1ef1c nh\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ec9 c\u00f2n 15 t\u1ef7 VND thay v\u00ec 50 t\u1ef7 VND. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n thu v\u1ec1.<\/p>\n<h3 style=\"text-align: justify;\">3.2 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (Investing Cash Flow &#8211; ICF) ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi, thu li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n m\u1ee5c ch\u00ednh bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi ti\u1ec1n \u0111\u1ec3 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/li>\n<li aria-level=\"1\">Thu ti\u1ec1n t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">Chi ti\u1ec1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/li>\n<li aria-level=\"1\">Thu ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u00e1c \u0111\u1ed9ng c\u1ee7a d\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng doanh nghi\u1ec7p<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n \u00e2m t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng l\u00e0 t\u00edn hi\u1ec7u t\u1ed1t n\u1ebfu doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, mua s\u1eafm t\u00e0i s\u1ea3n, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p \u0111ang ph\u00e1t tri\u1ec3n. Tuy nhi\u00ean, n\u1ebfu chi ti\u00eau qu\u00e1 m\u1ee9c m\u00e0 kh\u00f4ng t\u1ea1o ra doanh thu t\u01b0\u01a1ng \u1ee9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 thanh kho\u1ea3n.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u doanh nghi\u1ec7p \u0111ang b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c tho\u00e1i v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh chi\u1ebfn l\u01b0\u1ee3c t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Financing Cash Flow &#8211; FCF) th\u1ec3 hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3. C\u00e1c kho\u1ea3n m\u1ee5c ch\u00ednh bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu ti\u1ec1n t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n<li aria-level=\"1\">Thu ti\u1ec1n t\u1eeb vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.<\/li>\n<li aria-level=\"1\">Chi ti\u1ec1n tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng.<\/li>\n<li aria-level=\"1\">Chi ti\u1ec1n tr\u1ea3 n\u1ee3 vay, thanh to\u00e1n g\u1ed1c, l\u00e3i vay.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u00e1nh gi\u00e1 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua d\u00f2ng ti\u1ec1n n\u00e0y<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u00e0i ch\u00ednh d\u01b0\u01a1ng: Th\u01b0\u1eddng ph\u1ea3n \u00e1nh doanh nghi\u1ec7p \u0111ang huy \u0111\u1ed9ng v\u1ed1n t\u1eeb b\u00ean ngo\u00e0i, c\u00f3 th\u1ec3 l\u00e0 vay n\u1ee3 ho\u1eb7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu. N\u1ebfu d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i vay th\u00eam \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u00e0i ch\u00ednh \u00e2m: Cho th\u1ea5y doanh nghi\u1ec7p \u0111ang tr\u1ea3 n\u1ee3 ho\u1eb7c chi tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 \u0111\u1ee7 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 duy tr\u00ec m\u00e0 kh\u00f4ng c\u1ea7n vay th\u00eam.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u00f3m t\u1eaft v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng<\/p>\n<ul>\n<li style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t v\u00ec n\u00f3 th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 l\u00e3i nh\u01b0ng v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n n\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t d\u00f2ng ti\u1ec1n n\u00e0y.<\/li>\n<li style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 gi\u00fap \u0111\u00e1nh gi\u00e1 chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p \u0111ang t\u0103ng tr\u01b0\u1edfng m\u1ea1nh th\u01b0\u1eddng c\u00f3 d\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 \u00e2m.<\/li>\n<li style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c tr\u1ea3 n\u1ee3, nh\u01b0ng c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro m\u1ea5t c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u1ed1i \u01b0u t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">4. Ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng<\/h2>\n<p style=\"text-align: justify;\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c quan s\u00e1t s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n ph\u1ea3i \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng. C\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng d\u00f2ng ti\u1ec1n, \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh <a href=\"https:\/\/lacviet.vn\/quan-ly-dong-tien-doanh-nghiep\/\">qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/a> hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-44817\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-6.png\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-6.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-6-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-6-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">4.1 Ph\u00e2n t\u00edch t\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh so v\u1edbi t\u1ed5ng d\u00f2ng ti\u1ec1n<\/h3>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh so v\u1edbi t\u1ed5ng d\u00f2ng ti\u1ec1n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p v\u00e0o d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh so v\u1edbi c\u00e1c ngu\u1ed3n kh\u00e1c nh\u01b0 \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e0i ch\u00ednh. Ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap \u0111\u00e1nh gi\u00e1 t\u00ednh b\u1ec1n v\u1eefng c\u1ee7a d\u00f2ng ti\u1ec1n m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh<\/p>\n<p style=\"text-align: justify;\">T\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng kinh doanh = D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\/T\u1ed5ng d\u00f2ng ti\u1ec1n v\u00e0o\u200b\u00d7100%<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 cao (&gt; 60%): Doanh nghi\u1ec7p c\u00f3 d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, \u00edt ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3 b\u00ean ngo\u00e0i.<\/li>\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 th\u1ea5p (&lt; 40%): Doanh nghi\u1ec7p \u0111ang ph\u1ee5 thu\u1ed9c qu\u00e1 nhi\u1ec1u v\u00e0o d\u00f2ng ti\u1ec1n t\u1eeb t\u00e0i tr\u1ee3 (vay n\u1ee3, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu) ho\u1eb7c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, c\u00f3 th\u1ec3 g\u00e2y r\u1ee7i ro t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: N\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 50 t\u1ef7 VND v\u00e0 t\u1ed5ng d\u00f2ng ti\u1ec1n v\u00e0o trong k\u1ef3 l\u00e0 80 t\u1ef7 VND, th\u00ec t\u1ef7 l\u1ec7 n\u00e0y l\u00e0: 50\/80\u00d7100=62.5%<\/p>\n<p style=\"text-align: justify;\">=&gt; \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c v\u00ec d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh chi\u1ebfm ph\u1ea7n l\u1edbn t\u1ed5ng d\u00f2ng ti\u1ec1n.<\/p>\n<h3 style=\"text-align: justify;\">4.2 Ph\u00e2n t\u00edch t\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n t\u1ef1 do (Free Cash Flow &#8211; FCF)<\/h3>\n<p style=\"text-align: justify;\">FCF l\u00e0 d\u00f2ng ti\u1ec1n c\u00f2n l\u1ea1i sau khi doanh nghi\u1ec7p chi tr\u1ea3 cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec v\u00e0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n m\u1eb7t d\u01b0 th\u1eeba \u0111\u1ec3 tr\u1ea3 n\u1ee3, ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u01a1 h\u1ed9i m\u1edbi.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh<\/p>\n<p style=\"text-align: justify;\">FCF = D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh &#8211; Chi ti\u00eau v\u1ed1n (CAPEX)<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">FCF d\u01b0\u01a1ng: Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng c\u1ea7n vay th\u00eam.<\/li>\n<li aria-level=\"1\">FCF \u00e2m: Doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 m\u1ea1nh ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n trong t\u1ea1o d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f3 th\u1ec3 ph\u1ea3i vay n\u1ee3 \u0111\u1ec3 t\u00e0i tr\u1ee3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: N\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 200 t\u1ef7 VND v\u00e0 chi ti\u00eau v\u1ed1n (mua s\u1eafm m\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng) l\u00e0 50 t\u1ef7 VND, th\u00ec: FCF = 200 \u2212 50 = 150 t\u1ef7 VND<\/p>\n<p style=\"text-align: justify;\">=&gt; Doanh nghi\u1ec7p c\u00f3 FCF d\u01b0\u01a1ng, ngh\u0129a l\u00e0 c\u00f3 \u0111\u1ee7 d\u00f2ng ti\u1ec1n \u0111\u1ec3 m\u1edf r\u1ed9ng m\u00e0 kh\u00f4ng c\u1ea7n vay n\u1ee3.<\/p>\n<figure id=\"attachment_44528\" aria-describedby=\"caption-attachment-44528\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44528\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-3.png\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-44528\" class=\"wp-caption-text\">Ch\u1ec9 s\u1ed1 FCF \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n m\u1eb7t d\u01b0 th\u1eeba \u0111\u1ec3 tr\u1ea3 n\u1ee3<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\">4.3 Ph\u00e2n t\u00edch h\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n<\/h3>\n<p style=\"text-align: justify;\">H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n (Cash Ratio) \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eb5n c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n = Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\/N\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 &gt; 1: Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n to\u00e0n b\u1ed9 n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t, \u00edt r\u1ee7i ro thanh kho\u1ea3n.<\/li>\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 &lt; 1: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n n\u1ebfu kh\u00f4ng huy \u0111\u1ed9ng th\u00eam ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">4.4 Ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 d\u00f2ng ti\u1ec1n tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Cash ROE)<\/h3>\n<p style=\"text-align: justify;\">Cash ROE (Return on Equity) \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong vi\u1ec7c t\u1ea1o ra d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh<\/p>\n<p style=\"text-align: justify;\">Cash ROE =D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00d7100%<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 cao (&gt; 15%): Doanh nghi\u1ec7p c\u00f3 hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng v\u1ed1n t\u1ed1t, t\u1ea1o d\u00f2ng ti\u1ec1n m\u1ea1nh m\u1ebd t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\">Ch\u1ec9 s\u1ed1 th\u1ea5p (&lt; 10%): Doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00e0nh d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u00f3m t\u1eaft v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng<\/p>\n<table class=\"table-custom\">\n<tbody>\n<tr>\n<td><strong>Ch\u1ec9 s\u1ed1<\/strong><\/td>\n<td><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong><\/td>\n<td><strong>\u00dd ngh\u0129a<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td>D\u00f2ng ti\u1ec1n kinh doanh \/ T\u1ed5ng d\u00f2ng ti\u1ec1n v\u00e0o<\/td>\n<td>\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 b\u1ec1n v\u1eefng c\u1ee7a d\u00f2ng ti\u1ec1n kinh doanh<\/td>\n<\/tr>\n<tr>\n<td>D\u00f2ng ti\u1ec1n t\u1ef1 do (FCF)<\/td>\n<td>D\u00f2ng ti\u1ec1n kinh doanh &#8211; Chi ti\u00eau v\u1ed1n (CAPEX)<\/td>\n<td>\u0110o l\u01b0\u1eddng d\u00f2ng ti\u1ec1n d\u01b0 th\u1eeba sau khi t\u00e0i tr\u1ee3 cho \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n<\/td>\n<td>Ti\u1ec1n m\u1eb7t \/ N\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<td>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eb5n c\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Cash ROE<\/td>\n<td>D\u00f2ng ti\u1ec1n kinh doanh \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>\u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Vi\u1ec7c theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh, d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n c\u00f3 k\u1ebf ho\u1ea1ch qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh h\u1ee3p l\u00fd h\u01a1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 BI, AI \u0111\u1ec3 theo d\u00f5i ch\u1ec9 s\u1ed1 n\u00e0y theo th\u1eddi gian th\u1ef1c, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<h2 style=\"text-align: justify;\">5. \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00f4ng ng\u1eebng, vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i d\u00f2ng ti\u1ec1n ch\u00ednh x\u00e1c, t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, d\u1ef1 b\u00e1o xu h\u01b0\u1edbng t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 hai c\u00f4ng ngh\u1ec7 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd, ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/p>\n<h3 style=\"text-align: justify;\">5.1 S\u1eed d\u1ee5ng BI Financial Dashboard \u0111\u1ec3 theo d\u00f5i d\u00f2ng ti\u1ec1n th\u1eddi gian th\u1ef1c<\/h3>\n<p style=\"text-align: justify;\">BI (Business Intelligence) Financial Dashboard l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p, tr\u1ef1c quan h\u00f3a, ph\u00e2n t\u00edch d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n trong th\u1eddi gian th\u1ef1c, h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng. C\u00e1c n\u1ec1n t\u1ea3ng ph\u1ed5 bi\u1ebfn c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Power BI: H\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u ngu\u1ed3n, x\u00e2y d\u1ef1ng b\u1ea3ng \u0111i\u1ec1u khi\u1ec3n d\u00f2ng ti\u1ec1n \u0111\u1ed9ng.<\/li>\n<li aria-level=\"1\">Tableau: Tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u d\u00f2ng ti\u1ec1n v\u1edbi c\u00e1c bi\u1ec3u \u0111\u1ed3 d\u1ec5 \u0111\u1ecdc, d\u1ec5 ph\u00e2n t\u00edch.<\/li>\n<li aria-level=\"1\">L\u1ea1c Vi\u1ec7t Financial AI Agent: T\u00edch h\u1ee3p AI \u0111\u1ec3 ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o v\u00e0 gi\u1ea3i th\u00edch chi ti\u1ebft d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p theo th\u1eddi gian th\u1ef1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u00f4ng qua BI Financial Dashboard, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Theo d\u00f5i d\u00f2ng ti\u1ec1n theo th\u1eddi gian th\u1ef1c v\u1edbi bi\u1ec3u \u0111\u1ed3, b\u1ea3ng s\u1ed1 li\u1ec7u gi\u00fap n\u1eafm b\u1eaft ngay t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n t\u1eeb ba ho\u1ea1t \u0111\u1ed9ng ch\u00ednh: kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch, chi ti\u1ebft.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o d\u00f2ng ti\u1ec1n \u00e2m: Khi d\u00f2ng ti\u1ec1n r\u01a1i v\u00e0o v\u00f9ng nguy hi\u1ec3m, h\u1ec7 th\u1ed1ng s\u1ebd c\u1ea3nh b\u00e1o \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li aria-level=\"1\">So s\u00e1nh hi\u1ec7u su\u1ea5t d\u00f2ng ti\u1ec1n theo th\u1eddi gian: So s\u00e1nh d\u00f2ng ti\u1ec1n hi\u1ec7n t\u1ea1i v\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 ph\u00e1t hi\u1ec7n xu h\u01b0\u1edbng, thay \u0111\u1ed5i trong c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p s\u1eed d\u1ee5ng L\u1ea1c Vi\u1ec7t Financial AI Agent c\u00f3 th\u1ec3 theo d\u00f5i d\u00f2ng ti\u1ec1n ra v\u00e0o theo t\u1eebng danh m\u1ee5c c\u1ee5 th\u1ec3, xem xu h\u01b0\u1edbng d\u00f2ng ti\u1ec1n trong 3 th\u00e1ng \u2013 6 th\u00e1ng \u2013 12 th\u00e1ng, nh\u1eadn \u0111\u1ec1 xu\u1ea5t c\u1eaft gi\u1ea3m chi ph\u00ed ho\u1eb7c t\u1ed1i \u01b0u kho\u1ea3n thu khi h\u1ec7 th\u1ed1ng ph\u00e1t hi\u1ec7n d\u00f2ng ti\u1ec1n c\u00f3 d\u1ea5u hi\u1ec7u suy gi\u1ea3m.<\/p>\n<h3 style=\"text-align: justify;\">5.2 \u1ee8ng d\u1ee5ng AI trong d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t thanh kho\u1ea3n, \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh. M\u1ed9t h\u1ec7 th\u1ed1ng d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd ngu\u1ed3n v\u1ed1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t d\u00f2ng ti\u1ec1n b\u1ea5t ng\u1edd.<\/li>\n<li aria-level=\"1\">\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, nh\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i tr\u1ee3.<\/li>\n<li aria-level=\"1\">Ph\u00f2ng tr\u00e1nh r\u1ee7i ro thanh kho\u1ea3n, gi\u1ea3m nguy c\u01a1 v\u1ee1 n\u1ee3 ho\u1eb7c ph\u1ea3i vay v\u1ed1n v\u1edbi l\u00e3i su\u1ea5t cao.<\/li>\n<li aria-level=\"1\">T\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng, gi\u00fap doanh nghi\u1ec7p c\u00e2n \u0111\u1ed1i thu \u2013 chi m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng ngh\u1ec7 AI gi\u00fap doanh nghi\u1ec7p ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1ecbch s\u1eed, ph\u00e1t hi\u1ec7n xu h\u01b0\u1edbng, \u0111\u01b0a ra d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n ch\u00ednh x\u00e1c. C\u00e1c c\u00f4ng c\u1ee5 AI hi\u1ec7n nay c\u00f3 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng thu th\u1eadp, x\u1eed l\u00fd d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">D\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n t\u01b0\u01a1ng lai b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch xu h\u01b0\u1edbng doanh thu, chi ph\u00ed. bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u01b0a ra khuy\u1ebfn ngh\u1ecb t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 L\u1ea1c Vi\u1ec7t Financial AI Agent, h\u1ec7 th\u1ed1ng AI ti\u00ean ti\u1ebfn gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u00e2n t\u00edch v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">C\u1ea3nh b\u00e1o r\u1ee7i ro thanh kho\u1ea3n, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, ti\u1ebft ki\u1ec7m th\u1eddi gian cho doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">T\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ng\u00e2n h\u00e0ng, gi\u00fap doanh nghi\u1ec7p theo d\u00f5i d\u00f2ng ti\u1ec1n li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng c\u1ea7n nh\u1eadp d\u1eef li\u1ec7u th\u1ee7 c\u00f4ng.<\/li>\n<\/ul>\n<figure id=\"attachment_44529\" aria-describedby=\"caption-attachment-44529\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44529\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-4.png\" alt=\"ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-4.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-4-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/02\/phan-tich-bao-cao-luu-chuyen-tien-te-4-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-44529\" class=\"wp-caption-text\">L\u1ea1c Vi\u1ec7t Financial AI Agent h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ph\u00e2n t\u00edch v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"44166\" class=\"elementor elementor-44166 e-loop-item e-loop-item-44523 post-44523 post type-post status-publish format-standard has-post-thumbnail hentry category-tai-chinh-ke-toan tag-bao-cao-tai-chinh tag-dong-tien tag-phan-tich-tai-chinh\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-8f2ea98 e-flex e-con-boxed e-con e-parent\" data-id=\"8f2ea98\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34ddd03 elementor-widget elementor-widget-text-editor\" data-id=\"34ddd03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><p style=\"color: #ec5e20;\"><b>L\u1ea1c Vi\u1ec7t Financial AI Agent gi\u1ea3i quy\u1ebft c\u00e1c &#8220;n\u1ed7i lo&#8221; c\u1ee7a doanh nghi\u1ec7p<\/b><\/p><p><b>\u0110\u1ed1i v\u1edbi ph\u00f2ng k\u1ebf to\u00e1n:<\/b><\/p><ul><li>Gi\u1ea3m t\u1ea3i c\u00f4ng vi\u1ec7c x\u1eed l\u00fd b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3 nh\u01b0 t\u1ed5ng k\u1ebft, quy\u1ebft to\u00e1n thu\u1ebf, l\u1eadp ng\u00e2n s\u00e1ch.<\/li><li>T\u1ef1 \u0111\u1ed9ng t\u1ea1o c\u00e1c b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, thu h\u1ed3i c\u00f4ng n\u1ee3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft trong th\u1eddi gian ng\u1eafn.<\/li><\/ul><p><b>\u0110\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o:<\/b><\/p><ul><li>Cung c\u1ea5p b\u1ee9c tranh t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n theo th\u1eddi gian th\u1ef1c, gi\u00fap ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng.<\/li><li>H\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc t\u1ee9c th\u00ec v\u1ec1 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ef1 b\u00e1o chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng c\u1ea7n ch\u1edd \u0111\u1ee3i t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan.<\/li><li>C\u1ea3nh b\u00e1o r\u1ee7i ro t\u00e0i ch\u00ednh, g\u1ee3i \u00fd\u00a0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c.<\/li><\/ul><div id=\"tuvan\" class=\"elementor-menu-anchor\">\u00a0<\/div><p><a href=\"https:\/\/lacviet.vn\/lac-viet-financial-ai-agent\/?utm_source=Blog-data-analytics&amp;utm_medium=content-sp\"><b>Financial AI Agent<\/b><\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 m\u1ed9t tr\u1ee3 l\u00fd th\u00f4ng minh, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5, qu\u1ea3n l\u00fd \u201cs\u1ee9c kh\u1ecfe\u201d t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n. V\u1edbi kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a, ph\u00e2n t\u00edch chuy\u00ean s\u00e2u, c\u1eadp nh\u1eadt real-time, \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p l\u00fd t\u01b0\u1edfng \u0111\u1ec3 doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p><p style=\"text-align: center;\"><span style=\"color: #ec5e20;\"><strong>\u0110\u0102NG K\u00dd T\u01af V\u1ea4N V\u00c0 DEMO<\/strong><\/span><\/p><p><div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_22_container\" data-token=\"38b8a27d33caffc5aedff24cb5f16bb7\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_financial-ai-agent\" data-token=\"38b8a27d33caffc5aedff24cb5f16bb7\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd gi\u1ea3i ph\u00e1p Financial AI Agent<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"22\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_22\" id=\"frm_hide_fields_22\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"financial-ai-agent\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_22\" name=\"frm_submit_entry_22\" value=\"74051b57ac\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/44523\" \/><div id=\"frm_field_168_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l742\" id=\"field_k597l742_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l742\" name=\"item_meta[168]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_169_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c742\" id=\"field_k7d4c742_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c742\" name=\"item_meta[169]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_170_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4742\" id=\"field_qnbh4742_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4742\" name=\"item_meta[170]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_238_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz\" id=\"field_c6cjz_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[238]\" id=\"field_c6cjz\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_172_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d742\" id=\"field_92h0d742_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d742\" name=\"item_meta[172]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_173_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs2\" id=\"field_tidhs2_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[173]\" id=\"field_tidhs2\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_174_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c3\" id=\"field_obq9c3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[174]\" id=\"field_obq9c3\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n&#8230;)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_177_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_175_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_176_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615beca elementor-widget elementor-widget-html\" data-id=\"615beca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe width=\"800\" height=\"500\" src=\"https:\/\/www.youtube.com\/embed\/hWgoj4EzfOU?si=oAIV5mhtVVJHsDFW\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9094ef8 elementor-widget elementor-widget-html\" data-id=\"9094ef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wrapper\">\n  <div class=\"box-gradient\"><strong><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/lacviet.vn\/lac-viet-financial-ai-agent\/?utm_source=Blog-data-analytics&utm_medium=xem-tinh-nang\">XEM CHI TI\u1ebeT T\u00cdNH N\u0102NG L\u1ea0C VI\u1ec6T FINANCIAL AI AGENT<\/a><\/span><\/strong><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<h2 style=\"text-align: justify;\">6. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 th\u1ef1c t\u1ebf<\/h2>\n<table class=\"table-custom\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" colspan=\"14\"><strong>B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"14\">(Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"14\">N\u0103m 2012<\/td>\n<\/tr>\n<tr>\n<td colspan=\"12\"><\/td>\n<td colspan=\"2\">\u0110\u01a1n v\u1ecb t\u00ednh: VND<\/td>\n<\/tr>\n<tr>\n<td colspan=\"14\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td colspan=\"5\"><strong>M\u00e3 s\u1ed1<\/strong><\/td>\n<td colspan=\"3\"><strong>Thuy\u1ebft minh<\/strong><\/td>\n<td colspan=\"2\"><strong>N\u0103m nay<\/strong><\/td>\n<td><strong>N\u0103m tr\u01b0\u1edbc<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">1<\/td>\n<td colspan=\"5\">2<\/td>\n<td colspan=\"3\">3<\/td>\n<td colspan=\"2\">4<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">I. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td colspan=\"5\"><\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">1. Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c<\/td>\n<td colspan=\"5\">1<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">3,643,539,722<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">2. Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/td>\n<td colspan=\"5\">2<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(350,758,772)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">3. Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<td colspan=\"5\">3<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(875,450,337)<\/td>\n<td>(281,700,000)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">4. Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay<\/td>\n<td colspan=\"5\">4<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(354,750,000)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">5. Ti\u1ec1n chi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<td colspan=\"5\">5<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(326,815,660)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">6. Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td colspan=\"5\">6<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">1,569,750,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">7. Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td colspan=\"5\">7<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(1,887,105,695)<\/td>\n<td>(7,624,935)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td colspan=\"5\">20<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">1,418,409,258<\/td>\n<td>(289,324,935)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">II. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<td colspan=\"5\"><\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">1. Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<td colspan=\"5\">21<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(148,718,364)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">2. Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<td colspan=\"5\">22<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">3. Ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<td colspan=\"5\">23<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(74,000,000,000)<\/td>\n<td>(127,161,137,550)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">4. Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<td colspan=\"5\">24<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">50,015,000,000<\/td>\n<td>37,926,057,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">5. Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<td colspan=\"5\">25<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(22,000,000,000)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">6. Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<td colspan=\"5\">26<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">31,600,000,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">7. Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/td>\n<td colspan=\"5\">27<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">5,178,546,182<\/td>\n<td>1,254,297,913<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<td colspan=\"5\">30<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(9,355,172,182)<\/td>\n<td>(87,980,782,637)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">III. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<td colspan=\"5\"><\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">1. Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td colspan=\"5\">31<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td>88,492,870,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">2. Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh<\/td>\n<td colspan=\"5\">32<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(78,400,000)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">3. Ti\u1ec1n vay ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c<\/td>\n<td colspan=\"5\">33<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">9,000,000,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">4. Ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/td>\n<td colspan=\"5\">34<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">5. Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<td colspan=\"5\">35<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">6. C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td colspan=\"5\">36<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">(4,602,080)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<td colspan=\"5\">40<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">8,916,997,920<\/td>\n<td>88,492,870,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (50 = 20 + 30 + 40)<\/td>\n<td colspan=\"5\">50<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">980,234,996<\/td>\n<td>222,762,428<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3<\/td>\n<td colspan=\"5\">60<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\">222,762,428<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/td>\n<td colspan=\"5\">61<\/td>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (70 = 50 + 60 + 61)<\/td>\n<td colspan=\"5\">70<\/td>\n<td colspan=\"3\">VII.34<\/td>\n<td colspan=\"2\">1,202,997,424<\/td>\n<td>222,762,428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1eabu b\u00e1o c\u00e1o tr\u00ean \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ngh\u0129a l\u00e0 c\u00e1c d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng theo t\u1eebng lo\u1ea1i giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 g\u1ed3m ba ph\u1ea7n ch\u00ednh:<\/p>\n<ul>\n<li>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (ph\u1ea7n I)<\/li>\n<li>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (ph\u1ea7n II)<\/li>\n<li>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n III)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, b\u00e1o c\u00e1o c\u00f2n hi\u1ec3n th\u1ecb t\u1ed5ng h\u1ee3p l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3, s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/p>\n<h3 style=\"text-align: justify;\">6.1. Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n<p style=\"text-align: justify;\">M\u1ee5c \u0111\u00edch: \u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c (M\u00e3 s\u1ed1 1): \u0110\u00e2y l\u00e0 d\u00f2ng ti\u1ec1n ch\u00ednh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, n\u1ebfu t\u0103ng so v\u1edbi k\u1ef3 tr\u01b0\u1edbc cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 t\u0103ng tr\u01b0\u1edfng doanh thu t\u1ed1t.<\/p>\n<ul>\n<li>N\u0103m nay: 3.643.539.722 VND<\/li>\n<li>N\u0103m tr\u01b0\u1edbc: Kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u so s\u00e1nh<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p c\u00f3 doanh thu ti\u1ec1n m\u1eb7t \u0111\u00e1ng k\u1ec3.<\/li>\n<\/ul>\n<p>Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 2): Kho\u1ea3n ti\u1ec1n m\u1eb7t doanh nghi\u1ec7p tr\u1ea3 cho nh\u00e0 cung c\u1ea5p. N\u1ebfu s\u1ed1 ti\u1ec1n n\u00e0y qu\u00e1 l\u1edbn so v\u1edbi ti\u1ec1n thu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 d\u00f2ng ti\u1ec1n.<\/p>\n<ul>\n<li>N\u0103m nay: (350.758.782) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Kho\u1ea3n chi kh\u00f4ng qu\u00e1 l\u1edbn so v\u1edbi ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p>Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 3): N\u1ebfu chi ph\u00ed nh\u00e2n s\u1ef1 t\u0103ng \u0111\u1ed9t bi\u1ebfn, c\u00f3 th\u1ec3 doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng quy m\u00f4 ho\u1eb7c c\u00f3 chi ph\u00ed lao \u0111\u1ed9ng cao.<\/p>\n<ul>\n<li>N\u0103m nay: (875.000.000) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng nh\u01b0ng ch\u01b0a ph\u1ea3i m\u1ee9c qu\u00e1 cao.<\/li>\n<\/ul>\n<p>Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 6): C\u00e1c ngu\u1ed3n thu kh\u00e1c ngo\u00e0i b\u00e1n h\u00e0ng, c\u00f3 th\u1ec3 l\u00e0 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<ul>\n<li>N\u0103m nay: 1.569.750.000 VND<\/li>\n<li>Nh\u1eadn x\u00e9t: D\u00f2ng ti\u1ec1n n\u00e0y kh\u00e1 cao, c\u00f3 th\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u00eam thu nh\u1eadp ngo\u00e0i doanh thu ch\u00ednh.<\/li>\n<\/ul>\n<p>Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 7): Kho\u1ea3n chi kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua h\u00e0ng ho\u1eb7c l\u01b0\u01a1ng. N\u1ebfu qu\u00e1 l\u1edbn c\u00f3 th\u1ec3 doanh nghi\u1ec7p \u0111ang chi ti\u00eau kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/p>\n<ul>\n<li>N\u0103m nay: (1.887.105.695) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Kho\u1ea3n chi kh\u00e1 l\u1edbn, c\u1ea7n xem x\u00e9t chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c.<\/li>\n<\/ul>\n<p>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 20): Ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u1ea5t ph\u1ea3n \u00e1nh doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 t\u00e0i tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng.<\/p>\n<ul>\n<li>N\u0103m nay: 1.418.469.258 VND<\/li>\n<li>N\u0103m tr\u01b0\u1edbc: (289.324.935) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 chuy\u1ec3n t\u1eeb \u00e2m sang d\u01b0\u01a1ng, cho th\u1ea5y s\u1ef1 c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.2. Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/h3>\n<p style=\"text-align: justify;\">M\u1ee5c \u0111\u00edch: \u0110\u00e1nh gi\u00e1 c\u00e1ch doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n ho\u1eb7c t\u00e0i ch\u00ednh.<\/p>\n<p>Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 21): N\u1ebfu qu\u00e1 cao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111ang m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t.<\/p>\n<ul>\n<li>N\u0103m nay: (148.718.364) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u1ea5p, doanh nghi\u1ec7p kh\u00f4ng chi nhi\u1ec1u cho m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Ti\u1ec1n chi cho vay, mua c\u1ed5 ph\u1ea7n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c (M\u00e3 s\u1ed1 23): N\u1ebfu qu\u00e1 l\u1edbn c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/p>\n<ul>\n<li>N\u0103m nay: (127.161.137.550) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3, c\u00f3 th\u1ec3 r\u1ee7i ro n\u1ebfu kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<p>Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 26): N\u1ebfu c\u00f3 d\u00f2ng ti\u1ec1n d\u01b0\u01a1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111ang tho\u00e1i v\u1ed1n ho\u1eb7c thu h\u1ed3i kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<ul>\n<li>N\u0103m nay: 31.600.000.000 VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p c\u00f3 thu h\u1ed3i v\u1ed1n, c\u00f3 th\u1ec3 gi\u00fap c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<p>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 30): N\u1ebfu \u00e2m qu\u00e1 l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro thanh kho\u1ea3n.<\/p>\n<ul>\n<li>N\u0103m nay: (19.255.132.182) VND<\/li>\n<li>Nh\u1eadn x\u00e9t: D\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 \u00e2m l\u1edbn, doanh nghi\u1ec7p \u0111ang t\u1eadp trung \u0111\u1ea7u t\u01b0 m\u1ea1nh.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.3. Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">M\u1ee5c \u0111\u00edch: \u0110\u00e1nh gi\u00e1 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i tr\u1ee3 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, th\u00f4ng qua vay n\u1ee3 ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p>Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, g\u00f3p v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 31): N\u1ebfu c\u00f3 d\u00f2ng ti\u1ec1n v\u00e0o l\u1edbn, c\u00f3 th\u1ec3 doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n m\u1edf r\u1ed9ng.<\/p>\n<ul>\n<li>N\u0103m nay: 88.492.870.000 VND<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n, c\u00f3 th\u1ec3 ph\u1ee5c v\u1ee5 m\u1edf r\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p>Ti\u1ec1n vay ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c (M\u00e3 s\u1ed1 33): N\u1ebfu vay nhi\u1ec1u c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro n\u1ee3.<\/p>\n<ul>\n<li>N\u0103m nay: Kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u<\/li>\n<li>Nh\u1eadn x\u00e9t: Doanh nghi\u1ec7p kh\u00f4ng vay th\u00eam n\u1ee3.<\/li>\n<\/ul>\n<p>Ti\u1ec1n chi tr\u1ea3 n\u1ee3 vay (M\u00e3 s\u1ed1 34): N\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 n\u1ee3 vay l\u1edbn m\u00e0 kh\u00f4ng c\u00f3 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed7 tr\u1ee3, c\u00f3 th\u1ec3 g\u00e2y c\u0103ng th\u1eb3ng t\u00e0i ch\u00ednh.<\/p>\n<ul>\n<li>N\u0103m nay: Kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u<\/li>\n<li>Nh\u1eadn x\u00e9t: Kh\u00f4ng c\u00f3 kho\u1ea3n tr\u1ea3 n\u1ee3 vay l\u1edbn trong k\u1ef3.<\/li>\n<\/ul>\n<p>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 50): N\u1ebfu d\u01b0\u01a1ng c\u00f3 th\u1ec3 do doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n, n\u1ebfu \u00e2m c\u00f3 th\u1ec3 do tr\u1ea3 n\u1ee3 nhi\u1ec1u.<\/p>\n<ul>\n<li>N\u0103m nay: 980.324.398 VND<\/li>\n<li>Nh\u1eadn x\u00e9t: D\u00f2ng ti\u1ec1n t\u00e0i ch\u00ednh d\u01b0\u01a1ng, ch\u1ee7 y\u1ebfu t\u1eeb huy \u0111\u1ed9ng v\u1ed1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebft lu\u1eadn v\u00e0 b\u00e0i h\u1ecdc r\u00fat ra t\u1eeb ph\u00e2n t\u00edch b\u00e1o c\u00e1o<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u01a1ng (1.418 t\u1ef7 VND), cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 c\u00f3 s\u1ef1 c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 so v\u1edbi n\u0103m tr\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u00e2m l\u1edbn (-19.255 t\u1ef7 VND), ph\u1ea3n \u00e1nh doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 m\u1ea1nh v\u00e0o t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh d\u01b0\u01a1ng nh\u1edd huy \u0111\u1ed9ng v\u1ed1n (88.492 t\u1ef7 VND), gi\u00fap t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/li>\n<li aria-level=\"1\">T\u1ed5ng d\u00f2ng ti\u1ec1n thu\u1ea7n trong k\u1ef3 d\u01b0\u01a1ng (980 t\u1ef7 VND), gi\u00fap ti\u1ec1n m\u1eb7t cu\u1ed1i k\u1ef3 t\u0103ng l\u00ean 1.202 t\u1ef7 VND, \u0111\u1ea3m b\u1ea3o thanh kho\u1ea3n t\u1ed1t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c theo d\u00f5i hi\u1ec7u su\u1ea5t \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 mang l\u1ea1i l\u1ee3i nhu\u1eadn, \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed \u0111\u1ec3 duy tr\u00ec d\u00f2ng ti\u1ec1n kinh doanh t\u00edch c\u1ef1c.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng ti\u1ec1n l\u00e0 th\u01b0\u1edbc \u0111o th\u1ef1c t\u1ebf nh\u1ea5t v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng r\u01a1i v\u00e0o kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t doanh nghi\u1ec7p c\u00f3 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n ch\u1eb7t ch\u1ebd, t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh s\u1ebd c\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf trong vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4, c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ch\u01b0a c\u00f3 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p \u0111\u1ec3 b\u1eaft \u0111\u1ea7u \u1ee9ng d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p <strong>ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i v\u00e0o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n lu\u00f4n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f2ng ti\u1ec1n ch\u00ednh l\u00e0 &#8220;huy\u1ebft m\u1ea1ch&#8221; c\u1ee7a doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh kh\u1ea3 n\u0103ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. M\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn cao nh\u01b0ng d\u00f2ng ti\u1ec1n li\u00ean t\u1ee5c \u00e2m v\u1eabn c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 m\u1ea5t thanh kho\u1ea3n, th\u1eadm ch\u00ed [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":44524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[89,106,90],"class_list":["post-44523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-bao-cao-tai-chinh","tag-dong-tien","tag-phan-tich-tai-chinh"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/44523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=44523"}],"version-history":[{"count":6,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/44523\/revisions"}],"predecessor-version":[{"id":45986,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/44523\/revisions\/45986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/44524"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=44523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=44523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=44523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}