{"id":5650,"date":"2023-10-20T18:04:54","date_gmt":"2023-10-20T18:04:54","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5650"},"modified":"2023-11-03T07:35:03","modified_gmt":"2023-11-03T07:35:03","slug":"vong-quay-von-luu-dong","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/","title":{"rendered":"V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh"},"content":{"rendered":"\n<p><strong>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong> l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. B\u1ea1n \u0111\u00e3 t\u1eebng nghe v\u1ec1 &#8220;v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng&#8221; nh\u01b0ng v\u1eabn m\u01a1 h\u1ed3 h\u1ec7 s\u1ed1 n\u00e0y? H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> ng\u00e0y h\u00f4m nay.<\/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-69ea610a56741\" ><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-69ea610a56741\"  type=\"checkbox\" id=\"item-69ea610a56741\"><\/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-von-luu-dong\/#Vong_quay_von_luu_dong_la_gi\" title=\"V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?\">V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng 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-von-luu-dong\/#Von_luu_dong_la_gi\" title=\"V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?\">V\u1ed1n l\u01b0u \u0111\u1ed9ng 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-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/#Cong_thuc_va_cach_tinh_vong_quay_von_luu_dong\" title=\"C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng\">C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/#Y_nghia_cua_vong_quay_von_luu_dong\" title=\"\u00dd ngh\u0129a c\u1ee7a v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng\">\u00dd ngh\u0129a c\u1ee7a v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/#Y_nghia_tong_quat_can_biet\" title=\"\u00dd ngh\u0129a t\u1ed5ng qu\u00e1t c\u1ea7n bi\u1ebft\">\u00dd ngh\u0129a t\u1ed5ng qu\u00e1t c\u1ea7n bi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/#Khi_he_so_vong_quay_cao\" title=\"Khi h\u1ec7 s\u1ed1 v\u00f2ng quay cao\">Khi h\u1ec7 s\u1ed1 v\u00f2ng quay 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-von-luu-dong\/#Khi_he_so_vong_quay_thap\" title=\"Khi h\u1ec7 s\u1ed1 v\u00f2ng quay th\u1ea5p\">Khi h\u1ec7 s\u1ed1 v\u00f2ng quay th\u1ea5p<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vong_quay_von_luu_dong_la_gi\"><\/span><strong>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng (working capital turnover) l\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 t\u1ea1o ra doanh thu cho doanh nghi\u1ec7p. N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft s\u1ed1 l\u1ea7n (s\u1ed1 v\u00f2ng quay) m\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 t\u00e1i t\u1ea1o trong m\u1ed9t chu k\u1ef3 th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 m\u1ed9t n\u0103m).<\/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\/vong-quay-von-luu-dong-topcv-1.jpg\" alt=\"\u00a0\u0110\u1ec3 th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng\" class=\"wp-image-5654\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>&nbsp;\u0110\u1ec3 th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Von_luu_dong_la_gi\"><\/span><strong>V\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u00ean c\u1ea1nh kh\u00e1i ni\u1ec7m v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng, b\u1ea1n c\u0169ng c\u1ea7n hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh chu\u1ea9n x\u00e1c x\u00e1c nh\u1ea5t. V\u1ed1n l\u01b0u \u0111\u1ed9ng (Working Capital) l\u00e0 s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t m\u00e0 m\u1ed9t doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 duy tr\u00ec v\u00e0 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a m\u00ecnh. V\u1ed1n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng bao g\u1ed3m ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng, c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cost-of-capital-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cost Of Capital L\u00e0 G\u00ec? \u0110\u1eb7c \u0110i\u1ec3m V\u00e0 C\u00f4ng Th\u1ee9c T\u00ednh Chi Ph\u00ed V\u1ed1n<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_cach_tinh_vong_quay_von_luu_dong\"><\/span><strong>C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng = Doanh thu thu\u1ea7n\/V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Trong \u0111\u00f3:<\/strong><\/p>\n\n\n\n<p><strong>Doanh thu thu\u1ea7n<\/strong> l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Doanh thu thu\u1ea7n = Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n <\/strong>l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n tr\u1eeb \u0111i t\u1ed5ng n\u1ee3 ng\u1eafn h\u1ea1n b\u00ecnh qu\u00e2n. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>V\u1ed1n l\u01b0u \u0111\u1ed9ng m\u1ed7i k\u1ef3 = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n &#8211; N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<br>V\u1ed1n l\u01b0u \u0111\u1ed9ng b\u00ecnh qu\u00e2n = (V\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ea7u k\u1ef3 + V\u1ed1n l\u01b0u \u0111\u1ed9ng cu\u1ed1i k\u1ef3) \/ 2<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>B\u00ean c\u1ea1nh ch\u1ec9 s\u1ed1 v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng, b\u1ea1n c\u0169ng c\u1ea7n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn k\u1ef3 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1edfi 2 ch\u1ec9 s\u1ed1 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi. C\u00f4ng th\u1ee9c t\u00ednh k\u1ef3 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng tham kh\u1ea3o:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>K\u1ef3 lu\u00e2n chuy\u1ec3n v\u1ed1n l\u01b0u \u0111\u1ed9ng = S\u1ed1 ng\u00e0y trong k\u1ef3 \/ S\u1ed1 v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_vong_quay_von_luu_dong\"><\/span><strong>\u00dd ngh\u0129a c\u1ee7a v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a trong qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_tong_quat_can_biet\"><\/span><strong>\u00dd ngh\u0129a t\u1ed5ng qu\u00e1t c\u1ea7n bi\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00ec n\u00f3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1ch m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y. \u00dd ngh\u0129a c\u1ee5 th\u1ec3 c\u1ee7a ch\u1ec9 s\u1ed1 n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cho ph\u00e9p doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng, gi\u00fap gi\u1ea3m thi\u1ec3u chi ph\u00ed t\u00e0i ch\u00ednh, t\u0103ng l\u1ee3i nhu\u1eadn v\u00e0 c\u1ea3i thi\u1ec7n t\u00ednh l\u01b0u \u0111\u1ed9ng ti\u1ec1n m\u1eb7t.<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh, bao g\u1ed3m nguy c\u01a1 k\u1eb9t ti\u1ec1n ho\u1eb7c c\u1ea1n ki\u1ec7t t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>B\u1eb1ng c\u00e1ch c\u1ea3i thi\u1ec7n ch\u1ec9 s\u1ed1 n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng tr\u01b0\u1edfng ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng c\u1ea7n th\u00eam v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb b\u00ean ngo\u00e0i, ho\u1eb7c gi\u1ea3m thi\u1ec3u v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u t\u0103ng tr\u01b0\u1edfng.<\/li>\n\n\n\n<li>Th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 s\u1eb5n s\u00e0ng tr\u1ea3 n\u1ee3, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o l\u00f2ng tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/li>\n<\/ul>\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<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\/vong-quay-von-luu-dong-topcv-2.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u1ed1n l\u01b0u \u0111\u1ed9ng\" class=\"wp-image-5653\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Khi_he_so_vong_quay_cao\"><\/span><strong>Khi h\u1ec7 s\u1ed1 v\u00f2ng quay cao<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ec7 s\u1ed1 cao th\u01b0\u1eddng c\u00f3 \u00fd ngh\u0129a t\u00edch c\u1ef1c trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 h\u1ec7 s\u1ed1 v\u00f2ng quay cao s\u1ebd l\u00e0 m\u1ed9t trong c\u00e1c t\u00edn hi\u1ec7u cho bi\u1ebft:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 chuy\u1ec3n \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng th\u00e0nh doanh thu nhanh ch\u00f3ng.<\/li>\n\n\n\n<li>C\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed1i ph\u00f3 t\u1ed1t h\u01a1n v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t ng\u1edd ho\u1eb7c kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>Tuy nhi\u00ean, n\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 cao c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo nh\u1eefng r\u1ee7i ro sau \u0111\u00e2y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 cam k\u1ebft t\u00e0i ch\u00ednh, khi kh\u00f4ng c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch quan tr\u1ecdng.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb &#8220;qu\u00e1 t\u1ea3i&#8221; b\u1eb1ng c\u00e1ch b\u00e1n h\u00e0ng qu\u00e1 nhanh ho\u1eb7c thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu qu\u00e1 s\u1edbm.<\/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\/vong-quay-von-luu-dong-topcv-3.jpg\" alt=\"H\u1ec7 s\u1ed1 v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng cao cho th\u1ea5t doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed1t\" class=\"wp-image-5652\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u1ec7 s\u1ed1 v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng cao cho th\u1ea5t doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed1t<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Khi_he_so_vong_quay_thap\"><\/span><strong>Khi h\u1ec7 s\u1ed1 v\u00f2ng quay th\u1ea5p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ec7 s\u1ed1 v\u00f2ng quay th\u1ea5p th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111ang kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1ecb &#8220;k\u1eb9t&#8221; trong c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3 nh\u01b0 h\u00e0ng t\u1ed3n kho ch\u01b0a b\u00e1n ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu ch\u01b0a thu h\u1ed3i.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng n\u00f3 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng sinh l\u1ee3i kh\u00e1c, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ea5t l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng.<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 g\u00e2y ra r\u1ee7i ro t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, ch\u1eb3ng h\u1ea1n nh\u01b0 tr\u1ea3 n\u1ee3 ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 g\u00e2y ra kh\u00f3 kh\u0103n trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/li>\n<\/ul>\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\/vong-quay-von-luu-dong-topcv-4.jpg\" alt=\"H\u1ec7 s\u1ed1 v\u00f2ng quay b\u00e1o hi\u1ec7u doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3\" class=\"wp-image-5651\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/vong-quay-von-luu-dong-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u1ec7 s\u1ed1 v\u00f2ng quay th\u1ea5p b\u00e1o hi\u1ec7u doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng hi\u1ec7u qu\u1ea3<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay, b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch t\u00ednh <strong>v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong> nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu b\u1ea1n mu\u1ed1n t\u00ecm hi\u1ec3u th\u00eam v\u00e0 \u00e1p d\u1ee5ng ki\u1ebfn th\u1ee9c n\u00e0y v\u00e0o th\u1ef1c t\u1ebf, h\u00e3y kh\u00e1m ph\u00e1 th\u00eam v\u1ec1 c\u00e1c c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p t\u1ea1i <strong>TopCV.vn<\/strong>.&nbsp;<\/p>\n\n\n\n<p>TopCV.vn kh\u00f4ng ch\u1ec9 cung c\u1ea5p h\u00e0ng ng\u00e0n <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a>, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n c\u00f3 c\u00e1c ngu\u1ed3n th\u00f4ng tin gi\u00e1 tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p. H\u00e3y truy c\u1eadp <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> ngay h\u00f4m nay \u0111\u1ec3 kh\u00e1m ph\u00e1 c\u00e1c c\u01a1 h\u1ed9i m\u1edbi v\u00e0 b\u01b0\u1edbc ti\u1ebfn trong s\u1ef1 nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. B\u1ea1n \u0111\u00e3 t\u1eebng nghe v\u1ec1 &#8220;v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng&#8221; nh\u01b0ng v\u1eabn m\u01a1 h\u1ed3 h\u1ec7 s\u1ed1 n\u00e0y? 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