{"id":3387,"date":"2023-02-04T04:37:49","date_gmt":"2023-02-04T04:37:49","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3387"},"modified":"2023-07-04T08:56:35","modified_gmt":"2023-07-04T08:56:35","slug":"loi-nhuan-truoc-thue-va-lai-vay","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue-va-lai-vay\/","title":{"rendered":"<strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh<\/strong>&nbsp;"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue-va-lai-vay\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/a><\/strong> (EBIT) l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay?<strong> <\/strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a><strong> <\/strong>s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/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-69d9e07d76e37\" ><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-69d9e07d76e37\"  type=\"checkbox\" id=\"item-69d9e07d76e37\"><\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#Loi_nhuan_truoc_thue_va_lai_vay_EBIT_la_gi\" title=\"L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec?\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) 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\/loi-nhuan-truoc-thue-va-lai-vay\/#Cong_thuc_tinh_loi_nhuan_truoc_thue_va_lai_vay\" title=\"C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay\">C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#Cong_thuc_tinh\" title=\"C\u00f4ng th\u1ee9c&nbsp;t\u00ednh\">C\u00f4ng th\u1ee9c&nbsp;t\u00ednh<\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#Vi_du_co_ban\" title=\"V\u00ed d\u1ee5 c\u01a1 b\u1ea3n\">V\u00ed d\u1ee5 c\u01a1 b\u1ea3n<\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#Ung_dung_EBIT_hieu_qua_trong_dau_tu\" title=\"\u1ee8ng d\u1ee5ng EBIT hi\u1ec7u qu\u1ea3 trong \u0111\u1ea7u t\u01b0\">\u1ee8ng d\u1ee5ng EBIT hi\u1ec7u qu\u1ea3 trong \u0111\u1ea7u t\u01b0<\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#EBIT_Margin\" title=\"EBIT Margin\">EBIT Margin<\/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\/loi-nhuan-truoc-thue-va-lai-vay\/#Mo_hinh_Dupont_5_yeu_to\" title=\"M\u00f4 h\u00ecnh Dupont 5 y\u1ebfu t\u1ed1\">M\u00f4 h\u00ecnh Dupont 5 y\u1ebfu t\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue-va-lai-vay\/#Danh_gia_kha_nang_thanh_toan_lai_vay\" title=\"\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay\">\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_truoc_thue_va_lai_vay_EBIT_la_gi\"><\/span><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay vi\u1ebft t\u1eaft l\u00e0 EBIT (Earnings Before Interest and Taxes)&nbsp;l\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp v\u00e0 l\u00e3i vay.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t doanh nghi\u1ec7p l\u00e0m \u0103n c\u00f3 hi\u1ec7u qu\u1ea3 hay kh\u00f4ng ng\u01b0\u1eddi ta s\u1ebd nh\u00ecn v\u00e0o EBIT. Th\u1ef1c t\u1ebf, ch\u1ec9 s\u1ed1 EBIT c\u00f3 vai tr\u00f2 r\u1ea5t quan tr\u1ecdng v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng trong kinh doanh. C\u1ee5 th\u1ec3:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/strong>: D\u1ef1a v\u00e0o ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c. \u0110\u1ed3ng th\u1eddi s\u1edbm \u0111\u01b0a ra nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p n\u1ebfu nh\u1eadn th\u1ea5y t\u00ecnh h\u00ecnh kinh doanh kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong>: Ch\u1ec9 s\u1ed1 EBIT gi\u00fap h\u1ecd nh\u1eadn \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p n\u00e0o l\u00e0m \u0103n t\u1ed1t, c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1eddi cao. T\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ch\u00ednh x\u00e1c h\u01a1n.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c qu\u1ef9 t\u00edn d\u1ee5ng:<\/strong> C\u0103n c\u1ee9 v\u00e0o ch\u1ec9 s\u1ed1 EBIT \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p, quy\u1ebft \u0111\u1ecbnh h\u1ea1n m\u1ee9c cho vay.<\/li>\n<\/ul>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>L\u1ee3i Nhu\u1eadn Tr\u01b0\u1edbc Thu\u1ebf L\u00e0 G\u00ec? T\u1ed5ng H\u1ee3p Nh\u1eefng \u0110i\u1ec1u C\u1ea7n Bi\u1ebft<\/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\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-2.jpg\" alt=\"loi-nhuan-truoc-thue-va-lai-vay-topcv-2\" class=\"wp-image-3389\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh <\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_loi_nhuan_truoc_thue_va_lai_vay\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00f3 3 c\u00f4ng th\u1ee9c \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh\"><\/span><strong>C\u00f4ng th\u1ee9c&nbsp;t\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c 1: <\/strong>EBIT = T\u1ed5ng doanh thu &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c 2:<\/strong> EBIT = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay<\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c 2:<\/strong> EBIT = Thu nh\u1eadp sau thu\u1ebf + Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p + Chi ph\u00ed l\u00e3i vay<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_co_ban\"><\/span><strong>V\u00ed d\u1ee5 c\u01a1 b\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00f4ng ty n\u01b0\u1edbc gi\u1ea3i kh\u00e1t X \u0111\u1ea1t \u0111\u01b0\u1ee3c doanh thu l\u00e0 400 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed cho t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u00e0 200 t\u1ef7, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 196 t\u1ef7, thu\u1ebf thu nh\u1eadp l\u00e0 39,2 t\u1ef7, chi ph\u00ed l\u00e3i vay l\u00e0 4 t\u1ef7.<\/p>\n\n\n\n<p>C\u00f4ng ty s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 :&nbsp;<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf &#8211; Thu\u1ebf thu nh\u1eadp = 196 t\u1ef7 &#8211; 39,2 t\u1ef7 = 156,8 t\u1ef7<\/p>\n\n\n\n<p>T\u1eeb \u0111\u00f3, ta s\u1ebd c\u00f4ng th\u1ee9c t\u00ednh EBIT c\u1ee7a c\u00f4ng ty nh\u01b0 sau:<\/p>\n\n\n\n<p>EBIT = T\u1ed5ng doanh thu &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng = 400 t\u1ef7 &#8211; 200 t\u1ef7 = 200 t\u1ef7<\/p>\n\n\n\n<p>EBIT = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay = 196 t\u1ef7 + 4 t\u1ef7 =200 t\u1ef7<\/p>\n\n\n\n<p>EBIT = Thu nh\u1eadp sau thu\u1ebf + Thu nh\u1eadp doanh nghi\u1ec7p + Chi ph\u00ed l\u00e3i vay = 156,8 t\u1ef7 + 39,2 t\u1ef7 + 4 t\u1ef7 = 200 t\u1ef7<\/p>\n\n\n\n<p>Tham kh\u1ea3o th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u1ec7 S\u1ed1 V\u00f2ng Quay Kho\u1ea3n Ph\u1ea3i Thu L\u00e0 G\u00ec? C\u00e1ch T\u00ednh V\u00e0 \u00dd Ngh\u0129a?<\/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\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-3.jpg\" alt=\"loi-nhuan-truoc-thue-va-lai-vay-topcv-3\" class=\"wp-image-3390\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f3 3 c\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ung_dung_EBIT_hieu_qua_trong_dau_tu\"><\/span><strong>\u1ee8ng d\u1ee5ng EBIT hi\u1ec7u qu\u1ea3 trong \u0111\u1ea7u t\u01b0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>EBIT \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0? H\u00e3y c\u00f9ng xem m\u1ed9t s\u1ed1 \u1ee9ng d\u1ee5ng ch\u1ee7 y\u1ebfu c\u1ee7a EBIT trong vi\u1ec7c nh\u1eadn \u0111\u1ecbnh t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EBIT_Margin\"><\/span><strong>EBIT Margin<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>EBIT Margin l\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay. H\u1ec7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed nh\u01b0 gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd,&#8230; c\u1ee7a doanh nghi\u1ec7p. EBIT Margin \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t c\u00f4ng ty qua c\u00e1c n\u0103m ho\u1eb7c so s\u00e1nh nhi\u1ec1u c\u00f4ng ty c\u00f9ng l\u0129nh v\u1ef1c v\u1edbi nhau.<\/p>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh EBIT Margin, ta c\u00f3 c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>EBIT Margin = EBIT \/ Doanh thu thu\u1ea7n<\/strong><\/p>\n\n\n\n<p>N\u1ebfu ch\u1ec9 s\u1ed1 EBIT Margin gi\u1eef \u1edf m\u1ee9c 15% h\u00e0ng n\u0103m th\u00ec c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p kinh doanh hi\u1ec7u qu\u1ea3. Ch\u1ec9 s\u1ed1 n\u00e0y c\u00e0ng cao, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00e0ng t\u1ed1t. Ng\u01b0\u1ee3c l\u1ea1i, ch\u1ec9 s\u1ed1 EBIT Margin c\u00e0ng th\u1ea5p ch\u1ee9ng t\u1ecf c\u00f4ng ty \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed.&nbsp;<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda c\u1eadp nh\u1eadt m\u1edbi 2023<\/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\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-4.jpg\" alt=\"loi-nhuan-truoc-thue-va-lai-vay-topcv-4\" class=\"wp-image-3391\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>EBIT \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng r\u1ea5t nhi\u1ec1u \u0111\u1ea7u t\u01b0 b\u1edfi \u0111\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 gi\u00fap \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 t\u1ed1t<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mo_hinh_Dupont_5_yeu_to\"><\/span><strong>M\u00f4 h\u00ecnh Dupont 5 y\u1ebfu t\u1ed1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh Dupont 5 y\u1ebfu t\u1ed1, trong \u0111\u00f3 c\u00f3 EBIT Margin, \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p, \u0111\u00f3 l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ec7 s\u1ed1 g\u00e1nh n\u1eb7ng thu\u1ebf: Th\u1ec3 hi\u1ec7n m\u1ee9c thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang ph\u1ea3i g\u00e1nh.<\/li>\n\n\n\n<li>H\u1ec7 s\u1ed1 g\u00e1nh n\u1eb7ng l\u00e3i vay: Th\u1ec3 hi\u1ec7n m\u1ee9c \u0111\u1ed9 vay, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t kho\u1ea3n vay, v\u00e0 r\u1ee7i ro t\u1eeb c\u00e1c kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>EBIT Margin: Th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Doanh thu thu\u1ea7n\/T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n: Cho bi\u1ebft 1 \u0111\u1ed3ng t\u00e0i s\u1ea3n s\u1ebd t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng doanh thu thu\u1ea7n.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n\/V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n: Th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n, thu l\u1ee3i tr\u00ean ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Tham kh\u1ea3o th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-sau-thue-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>L\u1ee3i Nhu\u1eadn Sau Thu\u1ebf L\u00e0 G\u00ec? \u00dd Ngh\u0129a V\u00e0 C\u00e1ch T\u00ednh<\/strong><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Danh_gia_kha_nang_thanh_toan_lai_vay\"><\/span><strong>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ec7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n l\u1ee3i nhu\u1eadn t\u1ea1o ra c\u00f3 \u0111\u1ee7 \u0111\u1ec3 doanh nghi\u1ec7p thanh to\u00e1n c\u00e1c kho\u1ea3n l\u00e3i vay hay kh\u00f4ng. H\u1ec7 s\u1ed1 c\u00e0ng l\u1edbn, kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00e0ng t\u1ed1t. Hay n\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p \u0111ang kinh doanh c\u00f3 l\u1eddi cao. N\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 nh\u1ecf t\u1ee9c l\u00e0 doanh nghi\u1ec7p \u0111ang v\u01b0\u1edbng v\u00e0o n\u1ee3 n\u1ea7n. N\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c s\u1ebd d\u1eabn \u0111\u1ebfn ph\u00e1 s\u1ea3n.<\/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\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-5.jpg\" alt=\"loi-nhuan-truoc-thue-va-lai-vay-topcv-5\" class=\"wp-image-3392\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/loi-nhuan-truoc-thue-va-lai-vay-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>EBIT l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 trong m\u00f4 h\u00ecnh Dupont&nbsp;<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay d\u1ef1a tr\u00ean EBIT nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay = EBIT \/ Chi ph\u00ed l\u00e3i vay<\/strong><\/p>\n\n\n\n<p>Tuy nhi\u00ean, v\u1edbi m\u1ed9t s\u1ed1 c\u00f4ng ty \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u1ea3i ti\u1ebfn trang thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c,&#8230; \u0111ang ph\u1ea3i g\u00e1nh m\u1ed9t kho\u1ea3n chi ph\u00ed l\u00e3i vay cao nh\u01b0ng vi\u1ec7c l\u00e0m \u0103n c\u1ee7a h\u1ecd v\u1eabn hi\u1ec7u qu\u1ea3 th\u00ec ch\u1ec9 s\u1ed1 n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c h\u1ebft ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n d\u1ef1a v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 kh\u00e1c.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <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\n<p>Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft trong chuy\u00ean m\u1ee5c <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> \u0111\u00e3 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u1ec1 <strong>l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay<\/strong>. L\u00e0 m\u1ed9t k\u1ebf to\u00e1n vi\u00ean, ch\u1eafc ch\u1eafn b\u1ea1n s\u1ebd kh\u00f4ng th\u1ec3 b\u1ecf qua nh\u1eefng th\u00f4ng tin n\u00e0y. Song h\u00e0nh v\u1edbi vi\u1ec7c c\u1eadp nh\u1eadt th\u00eam ki\u1ebfn th\u1ee9c, b\u1ea1n c\u0169ng n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u00ecm vi\u1ec7c \u0111\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c c\u01a1 h\u1ed9i t\u1ed1t nh\u1ea5t. T\u1ea1i <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">TopCV<\/mark><\/strong><\/a> \u0111ang c\u00f3 h\u00e0ng ng\u00e0n c\u01a1 h\u1ed9i <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/mark><\/a><\/strong> h\u1ea5p d\u1eabn cho b\u1ea1n, h\u00e3y truy c\u1eadp v\u00e0 t\u00ecm vi\u1ec7c l\u00e0m ph\u00f9 h\u1ee3p nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay? Vieclamketoan s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec? L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3388,"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":[967,1003,927,928,1004,966,929],"class_list":["post-3387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cach-tinh-loi-nhuan-truoc-thue-va-lai-vay","tag-ebit-la-gi","tag-loi-nhuan-truoc-thue","tag-loi-nhuan-truoc-thue-la-gi","tag-loi-nhuan-truoc-thue-la-gi-2","tag-loi-nhuan-truoc-thue-va-lai-vay","tag-tinh-loi-nhuan-truoc-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (EBIT) l\u00e0 g\u00ec? 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