{"id":1323,"date":"2021-03-12T15:03:31","date_gmt":"2021-03-12T15:03:31","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=1323"},"modified":"2026-03-23T09:29:33","modified_gmt":"2026-03-23T02:29:33","slug":"p-l-la-gi-cac-thanh-phan-quan-trong-cua-mot-p-l","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/p-l-la-gi-cac-thanh-phan-quan-trong-cua-mot-p-l","title":{"rendered":"P&L l\u00e0 g\u00ec? C\u00e1c th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a m\u1ed9t P&L"},"content":{"rendered":"\n

P&L l\u00e0 g\u00ec trong kinh doanh? N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec b\u00e0i vi\u1ebft sau \u0111\u00e2y l\u00e0 \u0111i\u1ec1u b\u1ea1n c\u1ea7n \u0111\u1ecdc.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 P&L (Profit and Loss) hay b\u00e1o c\u00e1o l\u00e3i l\u1ed7 th\u1ec3 hi\u1ec7n doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn trong m\u1ed9t k\u1ef3.<\/p>\n

\u2013 Th\u00e0nh ph\u1ea7n ch\u00ednh: doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS), chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, l\u1ee3i nhu\u1eadn r\u00f2ng.<\/p>\n

\u2013 P&L l\u00e0 1 trong 3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/p>\n<\/div>\n\n\n\n

P&L l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n

P&L l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a Profit and Loss (B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty. N\u00f3 cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean quan t\u00e2m kh\u00e1c c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 c\u00e1ch m\u1ed9t c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 li\u1ec7u n\u00f3 c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn hay kh\u00f4ng.<\/p>\n\n\n\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu c\u1ee7a m\u1ed9t c\u00f4ng ty v\u00e0 tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed, bao g\u1ed3m c\u1ea3 thu\u1ebf. N\u1ebfu k\u1ebft qu\u1ea3 – \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu nh\u1eadp r\u00f2ng – l\u00e0 s\u1ed1 \u00e2m, c\u00f4ng ty \u0111\u00e3 thua l\u1ed7, v\u00e0 n\u1ebfu l\u00e0 s\u1ed1 d\u01b0\u01a1ng, c\u00f4ng ty \u0111\u00e3 c\u00f3 l\u00e3i.<\/p>\n\n\n\n

T\u1ea1i sao P&L l\u1ea1i quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nh\u00e2n?<\/strong><\/h2>\n\n\n\n

C\u00e1c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh P& L r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nh\u00e2n v\u00ec ch\u00fang cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty. N\u00f3i chung, m\u1ed9t P&L ti\u00eau c\u1ef1c \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o r\u1eb1ng c\u00f3 th\u1ec3 c\u00f3 \u0111i\u1ec1u g\u00ec \u0111\u00f3 kh\u00f4ng \u1ed5n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n

\n

L\u01b0u \u00fd:<\/strong> B\u00e1o c\u00e1o P&L ch\u1ec9 ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 P&L \u0111\u1eb9p v\u1eabn c\u00f3 th\u1ec3 thi\u1ebfu ti\u1ec1n m\u1eb7t n\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu l\u1edbn ho\u1eb7c h\u00e0ng t\u1ed3n kho cao.<\/p>\n<\/div>\n\n\n\n

Tuy nhi\u00ean, \u0111\u00f4i khi k\u1ebft qu\u1ea3 \u00e2m s\u1ebd kh\u00f4ng l\u00e0m n\u1ea3n l\u00f2ng c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1ebfu h\u1ecd th\u1ea5y c\u00f4ng ty c\u00f3 ti\u1ec1m n\u0103ng d\u00e0i h\u1ea1n m\u1ea1nh m\u1ebd. M\u1ed9t v\u00ed d\u1ee5 l\u00e0 Twitter, kh\u00f4ng ki\u1ebfm \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn cho \u0111\u1ebfn qu\u00fd 4 n\u0103m 2017. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 g\u1eafn b\u00f3 v\u1edbi c\u00f4ng ty v\u00ec h\u1ecd tin t\u01b0\u1edfng v\u00e0o ti\u1ec1m n\u0103ng mang l\u1ea1i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

P&L th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f9ng v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty – b\u00e1o c\u00e1o t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty – v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 – cho th\u1ea5y b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o trong t\u00e0i kho\u1ea3n v\u00e0 thu nh\u1eadp tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n\n\n\n

P&L l\u00e0 m\u1ed9t d\u1ea1ng ph\u00e2n t\u00edch c\u01a1 b\u1ea3n v\u00ec ch\u00fang gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 xem x\u00e9t c\u00f3 n\u00ean mua ho\u1eb7c \u0111\u1ea7u c\u01a1 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty nh\u1ea5t \u0111\u1ecbnh hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y l\u00e0 do qua P&L h\u1ecd c\u00f3 th\u1ec3 bi\u1ebft c\u00e1ch c\u00f4ng ty \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh theo c\u00e1ch \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn hay kh\u00f4ng.<\/p>\n\n\n\n

Doanh thu l\u00e0 th\u00e0nh ph\u1ea7n \u0111\u1ea7u ti\u00ean c\u1ee7a b\u00e1o c\u00e1o P&L \u2014 t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 t\u1ed5ng doanh thu l\u00e0 g\u00ec<\/a> \u0111\u1ec3 n\u1eafm r\u00f5 h\u01a1n kh\u00e1i ni\u1ec7m li\u00ean quan.<\/p>\n\n\n\n

L\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o P&L l\u00e0 c\u00f4ng vi\u1ec7c c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n \u2014 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed t\u1ea1i chuy\u00ean m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n<\/a> \u0111\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

P&L th\u1ec3 hi\u1ec7n \u0111i\u1ec1u g\u00ec?<\/strong><\/h2>\n\n\n\n

M\u1ee5c \u0111\u00edch c\u1ee7a P&L l\u00e0 g\u00ec? P&L l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n. B\u00e1o c\u00e1o hi\u1ec3n th\u1ecb th\u00f4ng tin v\u1ec1 l\u1ee3i nhu\u1eadn r\u00f2ng d\u1ef1a tr\u00ean doanh thu v\u00e0 chi ph\u00ed. N\u00f3 n\u00eau chi ti\u1ebft v\u1ec1 kh\u1ea3 n\u0103ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch c\u1eaft gi\u1ea3m chi ph\u00ed v\u00e0 th\u00fac \u0111\u1ea9y doanh thu.<\/p>\n\n\n\n

B\u00e1o c\u00e1o P&L c\u0169ng cho ph\u00e9p b\u1ea1n ki\u1ec3m tra xu h\u01b0\u1edbng doanh thu v\u00e0 chi ph\u00ed, d\u00f2ng ti\u1ec1n, thu nh\u1eadp r\u00f2ng v\u00e0 l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3 – \u0111\u1ec3 sau \u0111\u00f3 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 ng\u00e2n s\u00e1ch cho ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

M\u1ed9t l\u00fd do kh\u00e1c \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o P&L l\u00e0 v\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn kinh doanh.<\/p>\n\n\n\n

C\u00e1c th\u00e0nh ph\u1ea7n c\u1ea7n c\u00f3 c\u1ee7a P&L l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n

1. Doanh thu: Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu ho\u1eb7c doanh thu thu\u1ea7n trong k\u1ef3 k\u1ebf to\u00e1n. N\u00f3 bao g\u1ed3m doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f9ng v\u1edbi doanh thu phi ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n kinh doanh d\u00e0i h\u1ea1n.<\/p>\n\n\n\n

2. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: N\u00f3 th\u1ec3 hi\u1ec7n gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

3. L\u1ee3i nhu\u1eadn g\u1ed9p: C\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu nh\u1eadp g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 doanh thu thu\u1ea7n kh\u00f4ng bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng.<\/p>\n\n\n\n

4. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed chung v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi gian c\u1ee5 th\u1ec3. Chi ph\u00ed n\u00e0y bao g\u1ed3m chi ph\u00ed thu\u00ea, ti\u1ec1n l\u01b0\u01a1ng, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 b\u1ea5t k\u1ef3 chi ph\u00ed n\u00e0o kh\u00e1c c\u1ea7n thi\u1ebft \u0111\u1ec3 v\u1eadn h\u00e0nh doanh nghi\u1ec7p. C\u0169ng bao g\u1ed3m c\u00e1c chi ph\u00ed kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 kh\u1ea5u hao.<\/p>\n\n\n\n

5. Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng: N\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf, kh\u1ea5u hao, l\u00e3i vay v\u00e0 \u1ee7y quy\u1ec1n. Kh\u1ea5u tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u1ecfi l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a b\u1ea1n \u0111\u1ec3 t\u00ednh thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

6. L\u1ee3i nhu\u1eadn r\u00f2ng: L\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ki\u1ebfm \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed. \u0110\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn r\u00f2ng, h\u00e3y tr\u1eeb t\u1ed5ng chi ph\u00ed kh\u1ecfi t\u1ed5ng l\u1ee3i nhu\u1eadn c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n

Ngo\u00e0i c\u00e1c th\u00e0nh ph\u1ea7n P&L c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c n\u00eau chi ti\u1ebft \u1edf tr\u00ean, c\u00f3 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c c\u00f3 th\u1ec3 li\u00ean quan, bao g\u1ed3m chi ph\u00ed l\u00e3i vay v\u00e0 thu nh\u1eadp, thu\u1ebf thu nh\u1eadp v\u00e0 thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu.<\/p>\n\n\n\n

Chi ph\u00ed l\u00e3i vay v\u00e0 thu nh\u1eadp<\/strong><\/h3>\n\n\n\n

Chi ph\u00ed l\u00e3i vay v\u00e0 thu nh\u1eadp c\u1ee7a c\u00f4ng ty b\u1ea1n, n\u1ebfu c\u00f3, l\u00e0 m\u1ed9t ph\u1ea7n trong P&L. Chi ph\u00ed l\u00e3i vay l\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i b\u1ea1n ph\u1ea3i tr\u1ea3 cho c\u00e1c kho\u1ea3n vay, trong khi thu nh\u1eadp l\u00e0 ti\u1ec1n sinh ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c ngu\u1ed3n l\u00e3i su\u1ea5t t\u01b0\u01a1ng t\u1ef1. P&L c\u00f3 th\u1ec3 hi\u1ec3n th\u1ecb chi ph\u00ed l\u00e3i vay v\u00e0 thu nh\u1eadp n\u00e0y ri\u00eang bi\u1ec7t ho\u1eb7c k\u1ebft h\u1ee3p ch\u00fang v\u1edbi nhau.<\/p>\n\n\n\n

Thu\u1ebf thu nh\u1eadp v\u00e0 thu\u1ebf kh\u00e1c<\/strong><\/h3>\n\n\n\n

Thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc khi t\u00ednh thu nh\u1eadp r\u00f2ng. Ph\u1ea7n n\u00e0y kh\u00f4ng bao g\u1ed3m thu\u1ebf t\u00e0i s\u1ea3n. C\u00e1c ph\u1ea7n thu\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed chung. \u0110\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn, thu\u1ebf t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean P&L l\u00e0 thu\u1ebf kh\u00e1c v\u1edbi thu\u1ebf thu nh\u1eadp. Ph\u1ea7n thu\u1ebf kh\u00e1c n\u00e0y c\u00f3 th\u1ec3 bao g\u1eddm thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u1ea5t k\u1ef3 lo\u1ea1i thu\u1ebf c\u1ee5 th\u1ec3 t\u00f9y theo ng\u00e0nh ngh\u1ec1.<\/p>\n\n\n\n

Thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong><\/h3>\n\n\n\n

N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 c\u1ed5 \u0111\u00f4ng, s\u1ebd c\u00f3 m\u1ed9t th\u00eam m\u1ee5c thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (EPS). M\u1ee5c n\u00e0y cho b\u1ea1n bi\u1ebft c\u00e1c c\u1ed5 \u0111\u00f4ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c bao nhi\u00eau ti\u1ec1n cho m\u1ed7i c\u1ed5 phi\u1ebfu h\u1ecd s\u1edf h\u1eefu d\u1ef1a tr\u00ean thu nh\u1eadp r\u00f2ng trong k\u1ef3. T\u00ednh EPS b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng thu nh\u1eadp r\u00f2ng chia cho s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n

C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn<\/strong><\/h3>\n\n\n\n

\u0110\u1ec3 t\u00ecm l\u1ee3i nhu\u1eadn r\u00f2ng (ho\u1eb7c l\u1ed7 r\u00f2ng) c\u1ee7a doanh nghi\u1ec7p c\u1ee7a b\u1ea1n, \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i b\u01b0\u1edbc \u0111\u01a1n gi\u1ea3n.<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n – Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng r\u00f2ng = L\u1ee3i nhu\u1eadn g\u1ed9p – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn r\u00f2ng tr\u01b0\u1edbc thu\u1ebf = L\u1ee3i nhu\u1eadn r\u00f2ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Thu nh\u1eadp kh\u00e1c – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn r\u00f2ng (ho\u1eb7c l\u1ed7) = L\u1ee3i nhu\u1eadn r\u00f2ng tr\u01b0\u1edbc thu\u1ebf – Thu\u1ebf thu nh\u1eadp<\/p>\n\n\n\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa b\u00e1o c\u00e1o b\u00e1o c\u00e1o doanh thu v\u00e0 b\u00e1o c\u00e1o P&L l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n

V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, b\u00e1o c\u00e1o doanh thu c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ph\u1ea7n trong b\u00e1o c\u00e1o P&L c\u1ee7a b\u1ea1n. N\u00f3 ch\u1ec9 bao g\u1ed3m d\u1eef li\u1ec7u thu nh\u1eadp c\u1ee7a m\u1ed9t c\u00f4ng ty. N\u00f3 c\u00f3 th\u1ec3 cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc cho ng\u00e2n h\u00e0ng hay nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 c\u00e1c ngu\u1ed3n thu nh\u1eadp cho doanh nghi\u1ec7p. Th\u00f4ng th\u01b0\u1eddng, b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t ch\u1ec9 b\u00e1o ban \u0111\u1ea7u v\u1ec1 vi\u1ec7c li\u1ec7u c\u00f4ng ty c\u00f3 \u0111ang t\u1ea1o ra doanh thu tr\u00ean th\u1ecb tr\u01b0\u1eddng hay kh\u00f4ng. \u0110\u00f4i khi, b\u00e1o c\u00e1o doanh thu bao g\u1ed3m chi ph\u00ed, nh\u01b0ng n\u00f3 th\u01b0\u1eddng kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3, ph\u00e2n t\u00edch gi\u1eefa thu nh\u1eadp r\u00f2ng v\u00e0 thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng v\u00e0 n\u00f3 kh\u00f4ng chi ti\u1ebft v\u1ec1 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3. Nhi\u1ec1u ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 cu\u1ed1i c\u00f9ng s\u1ebd mu\u1ed1n xem m\u1ed9t b\u00e1o c\u00e1o P&L ho\u00e0n ch\u1ec9nh.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean:<\/strong> Khi \u0111\u1ecdc b\u00e1o c\u00e1o P&L, n\u00ean so s\u00e1nh v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc (YoY) v\u00e0 v\u1edbi k\u1ebf ho\u1ea1ch (Budget vs Actual). Ch\u00fa \u00fd \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p (Gross Margin) v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng (Net Margin) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p.<\/p>\n<\/div>\n\n\n\n

C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh P&L<\/strong><\/h2>\n\n\n\n

C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o P&L theo c\u00e1ch th\u1ee7 c\u00f4ng.<\/strong><\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p m\u1ed9t b\u01b0\u1edbc<\/strong><\/h3>\n\n\n\n

Ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u1ecf, ph\u01b0\u01a1ng ph\u00e1p m\u1ed9t b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp r\u00f2ng b\u1eb1ng c\u00e1ch tr\u1eeb \u0111i chi ph\u00ed v\u00e0 t\u1ed5n th\u1ea5t t\u1eeb \u200b\u200bdoanh thu v\u00e0 l\u00e3i. N\u00f3 s\u1eed d\u1ee5ng m\u1ed9t t\u1ed5ng ph\u1ee5 duy nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c h\u00e0ng doanh thu v\u00e0 m\u1ed9t t\u1ed5ng ph\u1ee5 cho t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c chi ph\u00ed. L\u00e3i ho\u1eb7c l\u1ed7 r\u00f2ng xu\u1ea5t hi\u1ec7n \u1edf cu\u1ed1i b\u00e1o c\u00e1o.<\/p>\n\n\n\n

Thu nh\u1eadp r\u00f2ng = (Doanh thu + L\u00e3i) – (Chi ph\u00ed + L\u1ed7)<\/p>\n\n\n\n

Tuy nhi\u00ean, b\u00e1o c\u00e1o thu nh\u1eadp n\u00e0y kh\u00f4ng cung c\u1ea5p ph\u00e2n t\u00edch chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c t\u00ednh to\u00e1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p nhi\u1ec1u b\u01b0\u1edbc<\/strong><\/h3>\n\n\n\n

B\u00e1o c\u00e1o P&L nhi\u1ec1u b\u01b0\u1edbc t\u00e1ch doanh thu ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u1edbi doanh thu v\u00e0 chi ph\u00ed kh\u00e1c. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn g\u1ed9p. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p h\u01a1n cho c\u00e1c doanh nghi\u1ec7p d\u1ef1a tr\u00ean h\u00e0ng t\u1ed3n kho.<\/p>\n\n\n\n

Quy tr\u00ecnh ba b\u01b0\u1edbc c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p nhi\u1ec1u b\u01b0\u1edbc l\u00e0:<\/p>\n\n\n\n

–       L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean doanh thu thu\u1ea7n.<\/p>\n\n\n\n

–       Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u1ecfi l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n\n\n\n

–       S\u1ed1 ti\u1ec1n thu\u1ea7n c\u1ee7a doanh thu v\u00e0 l\u00e3i ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi chi ph\u00ed phi ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u1ed7 \u0111\u1ec3 t\u00ednh thu nh\u1eadp r\u00f2ng.<\/p>\n\n\n\n

Thay v\u00ec t\u1ea1o b\u00e1o c\u00e1o P&L theo c\u00e1ch th\u1ee7 c\u00f4ng, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a quy tr\u00ecnh. Vi\u1ec7c ph\u00e2n t\u00edch chi ti\u1ebft l\u00e3i v\u00e0 l\u1ed7 trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd cho b\u1ea1n b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 s\u1ee9c kh\u1ecfe c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/p>\n\n\n\n

B\u00e2y gi\u1edd b\u1ea1n \u0111\u00e3 hi\u1ec3u P&L l\u00e0 g\u00ec<\/strong> r\u1ed3i ph\u1ea3i kh\u00f4ng? Hi v\u1ecdng b\u1ea1n \u0111\u00e3 c\u00f3 nh\u1eefng th\u00f4ng tin th\u1eadt b\u1ed5 \u00edch.<\/p>\n\n\n\n

Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

P&L l\u00e0 g\u00ec trong kinh doanh? N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec b\u00e0i vi\u1ebft sau \u0111\u00e2y l\u00e0 \u0111i\u1ec1u b\u1ea1n c\u1ea7n \u0111\u1ecdc. …<\/p>\n","protected":false},"author":58,"featured_media":14496,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=1323"}],"version-history":[{"count":7,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1323\/revisions"}],"predecessor-version":[{"id":14497,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1323\/revisions\/14497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/14496"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=1323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=1323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=1323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}