{"id":3190,"date":"2023-01-19T02:47:20","date_gmt":"2023-01-19T02:47:20","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3190"},"modified":"2023-01-31T08:02:07","modified_gmt":"2023-01-31T08:02:07","slug":"vong-quay-khoan-phai-thu","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/","title":{"rendered":"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 \u00fd ngh\u0129a?"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/a><\/strong> l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c kho\u1ea3n n\u1ee3 c\u1ea7n thu. V\u1eady b\u1ea3n ch\u1ea5t v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u00fd ngh\u0129a c\u1ee7a v\u00f2ng quay ph\u1ea3i thu? C\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea635516315\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea635516315\"  type=\"checkbox\" id=\"item-69ea635516315\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#He_so_vong_quay_khoan_phai_thu_la_gi\" title=\"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?\">H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#Cach_tinh_he_so_vong_quay_khoan_thu_don_gian\" title=\"C\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u0111\u01a1n gi\u1ea3n\">C\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u0111\u01a1n gi\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#Cong_thuc_tinh_tham_khao\" title=\"C\u00f4ng th\u1ee9c t\u00ednh tham kh\u1ea3o\">C\u00f4ng th\u1ee9c t\u00ednh tham kh\u1ea3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#Vi_du_ve_he_so_vong_quay_khoan_thu\" title=\"V\u00ed d\u1ee5 v\u1ec1 h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu\">V\u00ed d\u1ee5 v\u1ec1 h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#Y_nghia_he_so_vong_quay_khoan_phai_thu_la_gi\" title=\"\u00dd ngh\u0129a h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?\">\u00dd ngh\u0129a h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#He_so_vong_quay_khoan_thu_o_muc_cao\" title=\"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u1edf m\u1ee9c cao\">H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u1edf m\u1ee9c cao<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#He_so_o_muc_thap\" title=\"H\u1ec7 s\u1ed1 \u1edf m\u1ee9c th\u1ea5p\">H\u1ec7 s\u1ed1 \u1edf m\u1ee9c th\u1ea5p<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"He_so_vong_quay_khoan_phai_thu_la_gi\"><\/span><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu (Receivable Turnover ratio) l\u00e0 ph\u00e9p t\u00ednh trong k\u1ebf to\u00e1n nh\u1eb1m ki\u1ec3m tra hi\u1ec7u qu\u1ea3 c\u1ee7a m\u1ed9t c\u00f4ng ty khi c\u1ea7n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n n\u1ee3 kh\u00e1ch h\u00e0ng gia t\u0103ng. T\u1ef7 l\u1ec7 v\u00f2ng quay c\u00e1c kho\u1ea3n thu l\u00e0 th\u01b0\u1edbc \u0111o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 trong vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n thu. Doanh nghi\u1ec7p d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 n\u00e0y \u0111\u1ec3 bi\u1ebft s\u1ed1 l\u1ea7n c\u00f4ng ty thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu trong n\u0103m.&nbsp;<\/p>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/account-receivable-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Kho\u1ea3n Ph\u1ea3i Thu \u2013 Account Receivable L\u00e0 G\u00ec V\u00e0 C\u00e1ch S\u1eed D\u1ee5ng<\/strong><\/a><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-1.jpg\" alt=\"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn Accounts Receivable Turnover\" class=\"wp-image-3191\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn Accounts Receivable Turnover<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_tinh_he_so_vong_quay_khoan_thu_don_gian\"><\/span><strong>C\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u0111\u01a1n gi\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1ef7 l\u1ec7 quay v\u00f2ng c\u00e1c kho\u1ea3n thu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia doanh s\u1ed1 t\u00edn d\u1ee5ng thu\u1ea7n cho c\u00e1c kho\u1ea3n ph\u1ea3i thu trung b\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_tham_khao\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00ednh tham kh\u1ea3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ch\u1ec9 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c kho\u1ea3n. C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh v\u00f2ng quay kho\u1ea3n thu sau:<\/p>\n\n\n\n<p><strong>T\u1ef7 l\u1ec7 v\u00f2ng quay c\u00e1c kho\u1ea3n ph\u1ea3i thu = Doanh s\u1ed1 b\u00e1n t\u00edn d\u1ee5ng r\u00f2ng\/C\u00e1c kho\u1ea3n ph\u1ea3i thu trung b\u00ecnh<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh s\u1ed1 t\u00edn d\u1ee5ng r\u00f2ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean t\u00edn d\u1ee5ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu trung b\u00ecnh l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n c\u1ee7a kho\u1ea3n thu \u0111\u1ea7u v\u00e0 kho\u1ea3n thu cu\u1ed1i.<\/li>\n<\/ul>\n\n\n\n<p>D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh to\u00e1n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. \u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c h\u1ec7 s\u1ed1 tr\u00ean, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 sau<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n doanh s\u1ed1 b\u00e1n t\u00edn d\u1ee5ng r\u00f2ng = T\u1ed5ng doanh s\u1ed1 b\u00e1n t\u00edn d\u1ee5ng trong k\u1ef3 &#8211; Doanh s\u1ed1 b\u00e1n t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 2: T\u00ednh b\u00ecnh qu\u00e2n c\u00e1c kho\u1ea3n ph\u1ea3i thu = B\u00ecnh qu\u00e2n c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 3: T\u00ednh v\u00f2ng quay kho\u1ea3n c\u1ea7n thu = L\u1ea5y k\u1ebft qu\u1ea3 doanh s\u1ed1 b\u00e1n t\u00edn d\u1ee5ng r\u00f2ng (b\u01b0\u1edbc 1)\/ chia cho b\u00ecnh qu\u00e2n c\u00e1c kho\u1ea3n ph\u1ea3i thu (b\u01b0\u1edbc 2).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_ve_he_so_vong_quay_khoan_thu\"><\/span><strong>V\u00ed d\u1ee5 v\u1ec1 h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, Doanh nghi\u1ec7p Y c\u00f3 kho\u1ea3n ph\u1ea3i thu tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 250 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng thu nh\u1eadp t\u00edn d\u1ee5ng trong n\u0103m t\u00e0i ch\u00ednh l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng v\u00e0 doanh thu b\u00e1n h\u00e0ng l\u00e0 340 tri\u1ec7u \u0111\u1ed3ng. Trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc c\u1ee7a c\u00f4ng ty A, gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i thu l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Ta c\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh s\u1ed1 t\u00edn d\u1ee5ng thu\u1ea7n: 900.000.000 &#8211; 340.000.000 = 560.000.000 \u0111\u1ed3ng<\/li>\n\n\n\n<li>Ph\u1ea3i thu b\u00ecnh qu\u00e2n: (250.000.000 + 310.000.000)\/2 = 280.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n\n\n\n<p>&gt;&gt; H\u1ec7 s\u1ed1 v\u00f2ng quay c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a C\u00f4ng ty A = 560.000.000\/280.000.000 = 2<\/p>\n\n\n\n<p>Do \u0111\u00f3, C\u00f4ng ty Y ph\u1ea3i th\u1ef1c hi\u1ec7n thu ti\u1ec1n 2 l\u1ea7n\/n\u0103m (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 180 ng\u00e0y\/l\u1ea7n). C\u00f3 th\u1ec3 hi\u1ec3u, th\u1eddi gian \u01b0\u1edbc t\u00ednh \u0111\u1ec3 C\u00f4ng ty Y thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t b\u00e1n h\u00e0ng t\u00edn d\u1ee5ng l\u00e0 180 ng\u00e0y.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-2.jpg\" alt=\"C\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n\" class=\"wp-image-3192\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch t\u00ednh h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_he_so_vong_quay_khoan_phai_thu_la_gi\"><\/span><strong>\u00dd ngh\u0129a h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Doanh nghi\u1ec7p d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 v\u00f2ng quay c\u00e1c kho\u1ea3n thu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c kho\u1ea3n v\u00e0 kh\u1ea3 n\u0103ng c\u1ea5p t\u00edn d\u1ee5ng. D\u1ef1a v\u00e0o v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu, doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 l\u1ea7n c\u00e1c kho\u1ea3n thu \u0111\u01b0\u1ee3c mua l\u1ea1i. C\u1ee5 th\u1ec3 \u00fd ngh\u0129a h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu theo t\u1ef7 l\u1ec7 cao &#8211; th\u1ea5p nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"He_so_vong_quay_khoan_thu_o_muc_cao\"><\/span><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u1edf m\u1ee9c cao<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1ebfu h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu cao ch\u1ee9ng t\u1ecf kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c kho\u1ea3n thu, kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y c\u0169ng cho th\u1ea5y d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p t\u0103ng sau khi kh\u00e1ch h\u00e0ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhi\u1ec1u n\u1ee3 x\u1ea5u, \u0111\u1ea3m b\u1ea3o gi\u1ea3i ph\u00f3ng h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng sau n\u00e0y.<\/p>\n\n\n\n<p>H\u1ec7 s\u1ed1 cao c\u0169ng c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o ti\u1ec1n m\u1eb7t. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1eadn tr\u1ecdng tr\u01b0\u1edbc khi c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng. Do \u0111\u00f3, doanh nghi\u1ec7p ng\u0103n ng\u1eeba r\u1ee7i ro v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n linh ho\u1ea1t b\u1edfi n\u00f3 c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t \u0111i c\u00e1c kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"He_so_o_muc_thap\"><\/span><strong>H\u1ec7 s\u1ed1 \u1edf m\u1ee9c th\u1ea5p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu \u1edf m\u1ee9c th\u1ea5p ch\u1ee9ng t\u1ecf kh\u1ea3 n\u0103ng thu h\u1ed3i n\u1ee3 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 th\u1ea5p. C\u00f3 th\u1ec3 hi\u1ec3u, ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00f4ng hi\u1ec7u qu\u1ea3. <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ec7 s\u1ed1 n\u1ee3<\/a><\/strong> hay n\u1ee3 x\u1ea5u t\u0103ng n\u00ean kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n kh\u00f3 kh\u0103n. Kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 n\u00ean ti\u1ec1m n\u0103ng th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua b\u00e1n, trao \u0111\u1ed5i sau n\u00e0y kh\u00e1 th\u1ea5p.<\/p>\n\n\n\n<p>D\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00e2n nh\u1eafc vi\u1ec7c s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o n\u00e2ng cao kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-3.jpg\" alt=\"C\u00e2n nh\u1eafc vi\u1ec7c s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng d\u1ef1a tr\u00ean h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu\" class=\"wp-image-3193\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e2n nh\u1eafc vi\u1ec7c s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng d\u1ef1a tr\u00ean h\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n thu<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> v\u1ec1 h\u1ec7 s\u1ed1 <strong>v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/strong>. Hy v\u1ecdng c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng th\u00f4ng tin \u0111\u1ec3 t\u00ednh to\u00e1n h\u1ec7 s\u1ed1 v\u00f2ng quay c\u00e1c kho\u1ea3n thu. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-nhan-vien-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/a><\/strong>, h\u00e3y t\u00ecm hi\u1ec3u c\u00e1c tin tuy\u1ec3n d\u1ee5ng h\u1ea5p d\u1eabn t\u1ea1i <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c kho\u1ea3n n\u1ee3 c\u1ea7n thu. V\u1eady b\u1ea3n ch\u1ea5t v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u00fd ngh\u0129a c\u1ee7a v\u00f2ng quay ph\u1ea3i thu? C\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n nh\u00e9. H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[907,908,909,905,906,910],"class_list":["post-3190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-account-receivable-turnover-la-gi","tag-cong-thuc-tinh-vong-quay-khoan-phai-thu","tag-tinh-vong-quay-khoan-phai-thu","tag-vong-quay-khoan-phai-thu","tag-vong-quay-phai-thu","tag-y-nghia-vong-quay-khoan-phai-thu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec? 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C\u00f9ng t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh, \u00fd ngh\u0129a v\u00f2ng quay kho\u1ea3n thu nh\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/\" \/>\n<meta property=\"og:site_name\" content=\"vieclamketoan\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-19T02:47:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-31T08:02:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-thu-topcv.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"TOPCV CTV\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"TOPCV CTV\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/\"},\"author\":{\"name\":\"TOPCV CTV\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/#\/schema\/person\/26bfbfa2f8853c1368fe91452b20629b\"},\"headline\":\"H\u1ec7 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu l\u00e0 g\u00ec? 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