{"id":5372,"date":"2023-09-07T17:39:13","date_gmt":"2023-09-07T17:39:13","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5372"},"modified":"2023-10-04T10:37:38","modified_gmt":"2023-10-04T10:37:38","slug":"cost-of-capital-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/","title":{"rendered":"Cost of capital l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n"},"content":{"rendered":"\n<p>Cost of capital l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, kh\u00f4ng \u00edt ng\u01b0\u1eddi ch\u01b0a hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m <strong>cost of capital l\u00e0 g\u00ec<\/strong>, c\u0169ng nh\u01b0 kh\u00f4ng n\u1eafm r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, c\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed v\u1ed1n. Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> s\u1ebd gi\u00fap b\u1ea1n l\u00e0m r\u00f5.<\/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-69ea75e08a01c\" ><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-69ea75e08a01c\"  type=\"checkbox\" id=\"item-69ea75e08a01c\"><\/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\/cost-of-capital-la-gi\/#Cost_of_capital_la_gi_Hieu_dung_ve_chi_phi_von\" title=\"Cost of capital l\u00e0 g\u00ec?\u00a0Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed v\u1ed1n\">Cost of capital l\u00e0 g\u00ec?\u00a0Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed v\u1ed1n<\/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\/cost-of-capital-la-gi\/#Co_nhung_loai_chi_phi_von_nao_Dac_diem_cua_tung_loai\" title=\"C\u00f3 nh\u1eefng lo\u1ea1i chi ph\u00ed v\u1ed1n n\u00e0o? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i\">C\u00f3 nh\u1eefng lo\u1ea1i chi ph\u00ed v\u1ed1n n\u00e0o? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i<\/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\/cost-of-capital-la-gi\/#Chi_phi_von_von_tu_co_Equity_Cost_of_Capital\" title=\"Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 (Equity Cost of Capital)\">Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 (Equity Cost of Capital)<\/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\/cost-of-capital-la-gi\/#Chi_phi_von_vay_Debt_Cost_of_Capital\" title=\"Chi ph\u00ed v\u1ed1n vay (Debt Cost of Capital)\">Chi ph\u00ed v\u1ed1n vay (Debt Cost of Capital)<\/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\/cost-of-capital-la-gi\/#Vi_sao_can_tinh_chi_phi_von\" title=\"V\u00ec sao c\u1ea7n t\u00ednh chi ph\u00ed v\u1ed1n?\">V\u00ec sao c\u1ea7n t\u00ednh chi ph\u00ed v\u1ed1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/#Cong_thuc_tinh_chi_phi_von\" title=\"C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n\">C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/#Chi_phi_von_vay\" title=\"Chi ph\u00ed v\u1ed1n vay\">Chi ph\u00ed v\u1ed1n vay<\/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\/cost-of-capital-la-gi\/#Chi_phi_von_chu_so_huu\" title=\"Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\">Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/#Chi_phi_von_binh_quan_gia_quyen_WACC\" title=\"Chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n (WACC)\">Chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n (WACC)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cost_of_capital_la_gi_Hieu_dung_ve_chi_phi_von\"><\/span><strong>Cost of capital l\u00e0 g\u00ec?\u00a0Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed v\u1ed1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Cost of capital, d\u1ecbch theo ti\u1ebfng Vi\u1ec7t l\u00e0 chi ph\u00ed v\u1ed1n, hay chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n. Cost of capital \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn (rate of return) m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau, bao g\u1ed3m v\u1ed1n vay, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n t\u1ef1 c\u00f3.&nbsp;<\/p>\n\n\n\n<p>Chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n ph\u1ea3n \u00e1nh r\u1ee7i ro (riskiness) c\u1ee7a vi\u1ec7c cung c\u1ea5p v\u1ed1n. C\u00e1c c\u00f4ng ty c\u00f3 r\u1ee7i ro kinh doanh v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh c\u00e0ng cao th\u00ec chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n c\u00e0ng l\u1edbn.Chi ph\u00ed v\u1ed1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. N\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh v\u1ec1 t\u00e0i tr\u1ee3, c\u1ea5u tr\u00fac v\u1ed1n, v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-thu\/\" target=\"_blank\" rel=\"noreferrer noopener\">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?<\/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\/10\/cost-of-capital-la-gi-TopCV-1.jpg\" alt=\"Cost of capital l\u00e0 g\u00ec? Li\u1ec7u b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5?\" class=\"wp-image-5374\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Cost of capital l\u00e0 g\u00ec? Li\u1ec7u b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_nhung_loai_chi_phi_von_nao_Dac_diem_cua_tung_loai\"><\/span><strong>C\u00f3 nh\u1eefng lo\u1ea1i chi ph\u00ed v\u1ed1n n\u00e0o? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n (cost of capital) c\u00f3 th\u1ec3 chia th\u00e0nh hai lo\u1ea1i ch\u00ednh: chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 (Equity Cost of Capital) v\u00e0 chi ph\u00ed v\u1ed1n vay (Debt Cost of Capital). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_von_von_tu_co_Equity_Cost_of_Capital\"><\/span><strong>Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 (Equity Cost of Capital)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n t\u1eeb c\u1ed5 \u0111\u00f4ng ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3, th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 m\u00f4 h\u00ecnh gi\u00e1 tr\u1ecb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Dividend Discount Model) ho\u1eb7c m\u00f4 h\u00ecnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p (Enterprise Value Model).<\/p>\n\n\n\n<p>Th\u00e0nh ph\u1ea7n: Bao g\u1ed3m c\u1ed5 t\u1ee9c tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng v\u00e0 t\u0103ng tr\u01b0\u1edfng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu. C\u1ed5 t\u1ee9c tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 gi\u1eefa c\u1ed5 t\u1ee9c th\u1ef1c t\u1ebf ho\u1eb7c d\u1ef1 ki\u1ebfn v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu. T\u0103ng tr\u01b0\u1edfng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu th\u01b0\u1eddng d\u1ef1a tr\u00ean k\u1ef3 v\u1ecdng t\u0103ng tr\u01b0\u1edfng l\u1ee3i nhu\u1eadn v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p.<\/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\/10\/cost-of-capital-la-gi-TopCV-2.jpg\" alt=\"Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng cost of capital\" class=\"wp-image-5375\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng cost of capital<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_von_vay_Debt_Cost_of_Capital\"><\/span><strong>Chi ph\u00ed v\u1ed1n vay (Debt Cost of Capital)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n vay li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n t\u1eeb ngu\u1ed3n v\u1ed1n vay nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng ho\u1eb7c tr\u00e1i phi\u1ebfu.<\/p>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u1ed1n vay, th\u01b0\u1eddng s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf ho\u1eb7c l\u00e3i su\u1ea5t d\u1ef1 ki\u1ebfn tr\u00ean c\u00e1c kho\u1ea3n vay.<\/p>\n\n\n\n<p>Th\u00e0nh ph\u1ea7n: Bao g\u1ed3m l\u00e3i su\u1ea5t v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vay v\u1ed1n nh\u01b0 ph\u00ed x\u1eed l\u00fd, ph\u00ed b\u1ea3o \u0111\u1ea3m, v\u00e0 b\u1ea5t k\u1ef3 chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu h\u1ed3i v\u1ed1n vay.<\/p>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng chi ph\u00ed v\u1ed1n v\u1ed1n t\u1ef1 c\u00f3 th\u01b0\u1eddng cao h\u01a1n chi ph\u00ed v\u1ed1n vay do n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c chia s\u1ebb l\u1ee3i nhu\u1eadn v\u1edbi c\u1ed5 \u0111\u00f4ng. M\u1ed9t doanh nghi\u1ec7p th\u01b0\u1eddng c\u00e2n nh\u1eafc c\u00e1ch k\u1ebft h\u1ee3p c\u1ea3 hai lo\u1ea1i chi ph\u00ed v\u1ed1n n\u00e0y \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed v\u1ed1n trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i tr\u1ee3 c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>>>> Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chu\u1ea9n th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/strong><\/a><strong>\u00a0<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_tinh_chi_phi_von\"><\/span><strong>V\u00ec sao c\u1ea7n t\u00ednh chi ph\u00ed v\u1ed1n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Cost of capital l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e1nh gi\u00e1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi: Khi doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n chi ph\u00ed v\u1ed1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem d\u1ef1 \u00e1n c\u00f3 kh\u1ea3 thi hay kh\u00f4ng. N\u1ebfu t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a d\u1ef1 \u00e1n cao h\u01a1n chi ph\u00ed v\u1ed1n, th\u00ec d\u1ef1 \u00e1n n\u00e0y s\u1ebd mang l\u1ea1i l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i tr\u1ee3: Khi doanh nghi\u1ec7p c\u1ea7n huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t d\u1ef1 \u00e1n, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc gi\u1eefa c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c nhau \u0111\u1ec3 l\u1ef1a ch\u1ecdn ngu\u1ed3n v\u1ed1n c\u00f3 chi ph\u00ed th\u1ea5p nh\u1ea5t.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng: Chi ph\u00ed v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed v\u1ed1n th\u1ea5p h\u01a1n th\u01b0\u1eddng c\u00f3 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u1ed1t h\u01a1n.<\/li>\n<\/ul>\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\/10\/cost-of-capital-la-gi-TopCV-3.jpg\" alt=\"Chi ph\u00ed v\u1ed1n d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-5376\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Chi ph\u00ed v\u1ed1n d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_chi_phi_von\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p v\u00e0 bao g\u1ed3m nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 l\u00e3i su\u1ea5t t\u1eeb vay, c\u1ed5 t\u1ee9c tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng, l\u00e3i th\u1ef1c t\u1ebf ho\u1eb7c d\u1ef1 ki\u1ebfn, v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n vay v\u00e0 chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_von_vay\"><\/span><strong>Chi ph\u00ed v\u1ed1n vay<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n vay \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n vay, c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00ed x\u1eed l\u00fd kho\u1ea3n vay. C\u00f4ng th\u1ee9c nh\u01b0 sau:<\/p>\n\n\n\n<p><em>Chi ph\u00ed v\u1ed1n vay = L\u00e3i su\u1ea5t th\u1ef1c t\u1ebf + C\u00e1c chi ph\u00ed ph\u00e1t sinh<\/em><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng 1 t\u1ef7 \u0111\u1ed3ng v\u1edbi l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf 10%\/n\u0103m, c\u1ed9ng v\u1edbi ph\u00ed x\u1eed l\u00fd kho\u1ea3n vay 1%. Chi ph\u00ed v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n vay = 10% + 1% = 11%<\/p>\n\n\n\n<p>Xem th\u00eam: <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\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_von_chu_so_huu\"><\/span><strong>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ef7 su\u1ea5t sinh l\u1ee3i m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 k\u1ef3 v\u1ecdng khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ed9t trong 3 ph\u01b0\u01a1ng ph\u00e1p sau:<\/p>\n\n\n\n<p><strong>(1) C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo ph\u01b0\u01a1ng ph\u00e1p chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n (DCF):<\/strong><\/p>\n\n\n\n<p><em>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = Rf + \u03b2 * (Rm &#8211; Rf)<\/em><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rf l\u00e0 l\u00e3i su\u1ea5t phi r\u1ee7i ro<\/li>\n\n\n\n<li>\u03b2 l\u00e0 h\u1ec7 s\u1ed1 beta c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Rm l\u00e0 l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng c\u1ee7a th\u1ecb tr\u01b0\u1eddng<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5: L\u00e3i su\u1ea5t phi r\u1ee7i ro l\u00e0 5%, h\u1ec7 s\u1ed1 beta c\u1ee7a doanh nghi\u1ec7p l\u00e0 1,2, l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng c\u1ee7a th\u1ecb tr\u01b0\u1eddng l\u00e0 10%. Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 5% + 1,2 * (10% &#8211; 5%) = 12%<\/p>\n\n\n\n<p><strong>(2) C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE):<\/strong><\/p>\n\n\n\n<p><em>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = ROE + g<\/em><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ROE l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n\n\n\n<li>g l\u00e0 t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5: T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p l\u00e0 10%, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p l\u00e0 5%. Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 10% + 5% = 15%<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/financial-performance-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hi\u1ec7u Su\u1ea5t T\u00e0i Ch\u00ednh \u2013 Financial Performance L\u00e0 G\u00ec? C\u00e1ch \u0110o L\u01b0\u1eddng<\/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\/10\/cost-of-capital-la-gi-TopCV-4.jpg\" alt=\"Kh\u00f4ng kh\u00f3 \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed v\u1ed1n\" class=\"wp-image-5377\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/cost-of-capital-la-gi-TopCV-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Kh\u00f4ng kh\u00f3 \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed v\u1ed1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>(3) C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i t\u1ee9c tr\u00e1i phi\u1ebfu (YTM):<\/strong><\/p>\n\n\n\n<p><em>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = YTM<\/em><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p>YTM l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i t\u1ee9c c\u1ee7a tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: T\u1ef7 su\u1ea5t l\u1ee3i t\u1ee9c c\u1ee7a tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p l\u00e0 12%. Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 12%<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_von_binh_quan_gia_quyen_WACC\"><\/span><strong>Chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n (WACC)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>WACC l\u00e0 chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng tr\u1ecdng s\u1ed1 chi ph\u00ed v\u1ed1n vay v\u00e0 chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Tr\u1ecdng s\u1ed1 chi ph\u00ed v\u1ed1n vay v\u00e0 chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng th\u1ee9c t\u00ednh WACC:<\/p>\n\n\n\n<p><em>WACC = (E\/V) * Re + (D\/V) * Rd * (1 &#8211; Tc)<\/em><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>WACC l\u00e0 chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/li>\n\n\n\n<li>E l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n\n\n\n<li>V l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Re l\u00e0 chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n\n\n\n<li>D l\u00e0 v\u1ed1n vay<\/li>\n\n\n\n<li>Rd l\u00e0 chi ph\u00ed v\u1ed1n vay sau thu\u1ebf<\/li>\n\n\n\n<li>Tc l\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5: Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 100 t\u1ef7 \u0111\u1ed3ng v\u00e0 n\u1ee3 l\u00e0 200 t\u1ef7 \u0111\u1ed3ng. Chi ph\u00ed v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p l\u00e0 10%, chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 15%. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%.<\/p>\n\n\n\n<p>WACC c\u1ee7a doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>WACC = (100\/300) * 15 + (200\/300) * 10 * (1 &#8211; 20%) = 12%<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p n\u00e0y l\u00e0 12%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1ef7 su\u1ea5t sinh l\u1eddi t\u1ed1i thi\u1ec3u l\u00e0 12% \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p><strong>>>> Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec &#8211; C\u00f4ng th\u1ee9c t\u00ednh h\u1ec7 s\u1ed1 n\u1ee3<\/strong><\/a>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong kinh doanh v\u00e0 t\u00e0i ch\u00ednh, vi\u1ec7c hi\u1ec3u r\u00f5 <strong>cost of capital l\u00e0 g\u00ec<\/strong> v\u00e0 bi\u1ebft c\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed v\u1ed1n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.&nbsp;<\/p>\n\n\n\n<p>N\u1ebfu c\u00f3 nhu c\u1ea7u t\u00ecm vi\u1ec7c k\u1ebf to\u00e1n, h\u00e3y truy c\u1eadp ngay website <a href=\"https:\/\/www.topcv.vn\/\"><strong>TopCV<\/strong><\/a> &#8211; n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u00e0 <a href=\"https:\/\/www.topcv.vn\/viec-lam\"><strong>vi\u1ec7c l\u00e0m<\/strong><\/a> ti\u00ean phong t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 AI. Ch\u00fac b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cost of capital l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, kh\u00f4ng \u00edt ng\u01b0\u1eddi ch\u01b0a hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m cost of capital l\u00e0 g\u00ec, c\u0169ng nh\u01b0 kh\u00f4ng n\u1eafm r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, c\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed v\u1ed1n. Trong b\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5373,"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":[],"class_list":["post-5372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cost of capital l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed v\u1ed1n<\/title>\n<meta name=\"description\" content=\"Kh\u00f4ng \u00edt ng\u01b0\u1eddi ch\u01b0a hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m cost of capital l\u00e0 g\u00ec, c\u0169ng nh\u01b0 kh\u00f4ng n\u1eafm r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, c\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed v\u1ed1n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cost of capital l\u00e0 g\u00ec? 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