{"id":7595,"date":"2024-08-28T09:19:04","date_gmt":"2024-08-28T02:19:04","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=7595"},"modified":"2024-08-28T09:19:05","modified_gmt":"2024-08-28T02:19:05","slug":"pnl-la-gi-cac-phuong-phap-tao-bao-cao-pnl-pho-bien","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/pnl-la-gi-cac-phuong-phap-tao-bao-cao-pnl-pho-bien","title":{"rendered":"PNL l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o b\u00e1o c\u00e1o PNL ph\u1ed5 bi\u1ebfn"},"content":{"rendered":"\n

PNL l\u00e0 lo\u1ea1i b\u00e1o c\u00e1o v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 hi\u1ec3u r\u00f5 PNL l\u00e0 g\u00ec<\/strong>, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u00e1ch t\u1ea1o PNL ra sao th\u00ec h\u00e3y c\u00f9ng tham kh\u1ea3o b\u00e0i vi\u1ebft n\u00e0y ngay sau \u0111\u00e2y nh\u00e9.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

PNL l\u00e0 g\u00ec?<\/h2>\n\n\n\n
\n

\u201cPNL hay Profit and Loss Statement l\u00e0 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho bi\u1ebft t\u00ecnh h\u00ecnh l\u00e3i ho\u1eb7c l\u1ed7 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

PNL c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7 th\u1ec3 hi\u1ec7n m\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 c\u00e1c chi ph\u00ed b\u1ecf ra \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

Nh\u00ecn v\u00e0o PNL, doanh nghi\u1ec7p, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian s\u1eafp t\u1edbi.<\/p>\n\n\n\n

C\u00f4ng th\u1ee9c t\u00ednh PNL<\/p>\n\n\n\n

PNL = T\u1ed5ng doanh thu \u2013 t\u1ed5ng chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf<\/p>\n\n\n\n

N\u1ebfu PNL \u00e2m c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang l\u1ed7.<\/p>\n\n\n\n

N\u1ebfu PNL d\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p \u0111ang c\u00f3 l\u00e3i.<\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a PNL trong ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n\n\n\n

PNL c\u00f3 v\u1ecb tr\u00ed quan tr\u1ecdng v\u1edbi c\u1ea3 doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, PNL th\u1ec3 hi\u1ec7n b\u1ee9c tranh t\u1ed5ng quan v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u1eeb \u0111\u00f3 quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean \u0111\u1ea7u t\u01b0 hay kh\u00f4ng.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, PNL cho th\u1ea5y hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. N\u1ebfu PNL \u00e2m th\u00ec c\u1ea7n thay \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 xoay chuy\u1ec3n t\u00ecnh th\u1ebf, tr\u00e1nh k\u00e9o d\u00e0i t\u00ecnh tr\u1ea1ng l\u1ed7. N\u1ebfu PNL d\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec l\u1ee3i th\u1ebf \u0111\u1ec3 thu h\u00fat \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a PNL trong \u0111\u1ea7u t\u01b0 kinh doanh<\/h2>\n\n\n\n

V\u1ec1 m\u1ea3ng \u0111\u1ea7u t\u01b0, ch\u1ec9 s\u1ed1 PNL s\u1ebd cung c\u1ea5p th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

PNL cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

PNL l\u00e0 ch\u1ec9 s\u1ed1 gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3m chi ph\u00ed v\u00e0 t\u0103ng doanh thu.<\/p>\n\n\n\n

PNL th\u1ec3 hi\u1ec7n xu h\u01b0\u1edbng doanh thu, chi ph\u00ed, d\u00f2ng ti\u1ec1n, l\u1ee3i nhu\u1eadn cho th\u1ea5y c\u00e1c ch\u00ednh s\u00e1ch, chi\u1ebfn l\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u1ed1n v\u00e0 nh\u00e2n s\u1ef1 c\u00f3 mang \u0111\u1ebfn hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n\n\n\n

D\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p hay kh\u00f4ng, n\u00ean \u0111\u1ea7u t\u01b0 bao nhi\u00eau v\u00e0 trong bao l\u00e2u \u0111\u1ec3 t\u0103ng kh\u1ea3 n\u0103ng thu l\u00e3i.<\/p>\n\n\n\n

C\u00e1c th\u00e0nh ph\u1ea7n trong b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n

H\u1eb3n l\u00e0 b\u1ea1n \u0111\u00e3 hi\u1ec7u PNL l\u00e0 g\u00ec r\u1ed3i ph\u1ea3i kh\u00f4ng. Ti\u1ebfp theo, ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c th\u00e0nh ph\u1ea7n c\u1ea7n c\u00f3 trong PNL.<\/p>\n\n\n\n

M\u1ed9t b\u00e1o c\u00e1o PNL bao g\u1ed3m:<\/p>\n\n\n\n

Doanh thu: bao g\u1ed3m doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, phi kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n kinh doanh.<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn g\u1ed9p (ch\u01b0a bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng)<\/p>\n\n\n\n

Chi ph\u00ed duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng: ti\u1ec1n l\u01b0\u01a1ng, kh\u1ea5u hao t\u00e0i s\u1ea3n, \u0111i\u1ec7n n\u01b0\u1edbc, ph\u00ed v\u1eadn h\u00e0nh, thu\u00ea nh\u00e0 ho\u1eb7c kho b\u00e3i\u2026<\/p>\n\n\n\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u00e0 l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng tr\u1eeb \u0111i c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

L\u1ee3i nhu\u1eadn r\u00f2ng, l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed<\/p>\n\n\n\n

Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng: \u0111\u00e2y l\u00e0 thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay, kh\u1ea5u hao\u2026 b\u1eb1ng l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ed9ng v\u1edbi chi ph\u00ed duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0:<\/p>\n\n\n\n

Chi ph\u00ed l\u00e3i vay: l\u00e0 ti\u1ec1n l\u00e3i doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00e1c kho\u1ea3n vay d\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc thu nh\u1eadp r\u00f2ng kh\u00f4ng t\u00ednh \u0111\u1ebfn thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

Thu nh\u1eadp: l\u00e0 ph\u1ea7n ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/p>\n\n\n\n

Thu nh\u1eadp tr\u00ean c\u1ed5 phi\u1ebfu: \u0111\u00e2y l\u00e0 thu nh\u1eadp m\u00e0 c\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c cho m\u1ed7i c\u1ed5 phi\u1ebfu h\u1ecd \u0111\u00e3 mua, \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp r\u00f2ng chia cho s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh trong c\u00f4ng ty.<\/p>\n\n\n\n

Bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng: th\u1ecb tr\u01b0\u1eddng l\u00ean xu\u1ed1ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh s\u1ed1, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n

C\u00f3 2 c\u00e1ch t\u1ea1o b\u00e1o c\u00e1o PNL bao g\u1ed3m:<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o b\u00e1o c\u00e1o PNL m\u1ed9t b\u01b0\u1edbc<\/h3>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 c\u00e1c ng\u00e0nh kinh doanh nh\u1ecf l\u1ebb. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o PNL m\u1ed9t b\u01b0\u1edbc l\u00e0 kh\u00f4ng ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng b\u1ed9 ph\u1eadn m\u00e0 ch\u00ec t\u00ednh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n\n\n\n

C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp r\u00f2ng<\/p>\n\n\n\n

Thu nh\u1eadp r\u00f2ng = (doanh thu +l\u00e3i) \u2013 (chi ph\u00ed + t\u1ed5n th\u1ea5t)<\/p>\n\n\n\n

B\u00e1o c\u00e1o PNL m\u1ed9t b\u01b0\u1edbc ch\u1ec9 c\u00f3 m\u1ed9t t\u1ed5ng cho doanh thu v\u00e0 chi ph\u00ed th\u1ec3 hi\u1ec7n l\u1ed7 r\u00f2ng v\u00e0 l\u00e3i c\u1ee7a t\u00ecnh h\u00ecnh kinh doanh.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p t\u1ea1o b\u00e1o c\u00e1o PNL nhi\u1ec1u b\u01b0\u1edbc<\/h3>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi h\u1ea7u h\u1ebft m\u1ecdi quy m\u00f4 doanh nghi\u1ec7p, ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean h\u00e0ng t\u1ed3n kho. B\u00e1o c\u00e1o n\u00e0y th\u1ec3 hi\u1ec7n r\u00f5 doanh thu v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t tr\u00ecnh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. C\u00e1c b\u01b0\u1edbc t\u00ednh PNL g\u1ed3m:<\/p>\n\n\n\n

B\u01b0\u1edbc 1: T\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n\n\n\n

B\u01b0\u1edbc 2: T\u00ednh thu nh\u1eadp<\/p>\n\n\n\n

B\u01b0\u1edbc 3: T\u00ednh thu nh\u1eadp r\u00f2ng<\/p>\n\n\n\n

Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 PNL l\u00e0 g\u00ec<\/strong>, h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u ti\u1ebfp c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p xung quanh v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u00e9.<\/p>\n\n\n\n

PNL c\u00f3 gi\u1ed1ng v\u1edbi b\u00e1o c\u00e1o thu nh\u1eadp kh\u00f4ng?<\/h3>\n\n\n\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, PNL c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp. Th\u1ebf nh\u01b0ng, b\u00e1o c\u00e1o thu nh\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 n\u01b0\u1edbc. Trong khi b\u00e0o c\u00e1o PNL xu\u1ea5t hi\u1ec7n trong m\u1ecdi n\u1ec1n kinh t\u1ebf. N\u1ed9i dung c\u1ee7a c\u1ea3 hai b\u00e1o c\u00e1o n\u00e0y t\u01b0\u01a1ng t\u1ef1 nhau, \u0111\u1ec1u cung c\u1ea5p th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n

\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa PNL v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?<\/h3>\n\n\n\n

Hai t\u00e0i li\u1ec7u n\u00e0y ho\u00e0n to\u00e0n kh\u00e1c nhau d\u00f9 l\u00e0 b\u00e1o c\u00e1o c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n. Ch\u00fang \u0111\u1ec1u cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh. Trong \u0111\u00f3, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n t\u00e0i s\u1ea3n, n\u1ee3 v\u00e0 v\u1ed1n c\u1ee7a c\u00f4ng ty trong th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, cho th\u1ea5y s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n. M\u1eb7t kh\u00e1c, PNL th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 t\u1ed5n th\u1ea5t c\u1ee7a doanh nghi\u1ec7p, d\u1ef1a v\u00e0o vi\u1ec7c so s\u00e1nh doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ed7 hay l\u00e3i.<\/p>\n\n\n\n

C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ea1o b\u00e1o c\u00e1o PNL kh\u00f4ng?<\/h3>\n\n\n\n

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Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

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