{"id":5,"date":"2022-12-17T10:53:17","date_gmt":"2022-12-17T10:53:17","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/17\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-doanh-thu\/"},"modified":"2022-12-17T10:53:17","modified_gmt":"2022-12-17T10:53:17","slug":"phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-doanh-thu","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-doanh-thu\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cPh\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i\u201d, ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cResale Price Method\u201d (RPM) trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i l\u00e0 m\u1ed9t trong c\u00e1c Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 so s\u00e1nh giao d\u1ecbch theo s\u1ea3n ph\u1ea9m tr\u00ean c\u01a1 s\u1edf\u00a0t\u1eebng giao d\u1ecbch \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng, vi\u1ec7c g\u1ed9p chung c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c\u00a0t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 chu\u1ed7i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u00f4ng tham gia th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p, \u0111\u1eb7c th\u00f9 theo Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 132\u00a0c\u0169ng \u0111\u01b0a ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng, ph\u00e2n ph\u1ed1i l\u1ea1i c\u00e1c s\u1ea3n ph\u1ea9m mua t\u1eeb b\u00ean li\u00ean k\u1ebft cho c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra; kh\u00f4ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh do b\u00ean li\u00ean k\u1ebft s\u1edf h\u1eefu g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n gia c\u00f4ng, ch\u1ebf bi\u1ebfn, l\u1eafp r\u00e1p thay \u0111\u1ed5i t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m, g\u1eafn nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m gia t\u0103ng gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m.\u00a0<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i s\u1edf h\u1eefu c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh li\u00ean quan \u0111\u1ebfn marketing kh\u00e1c nh\u01b0 danh s\u00e1ch kh\u00e1ch h\u00e0ng, k\u00eanh ph\u00e2n ph\u1ed1i, bi\u1ec3u t\u01b0\u1ee3ng, h\u00ecnh \u1ea3nh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u00e1t sinh chi ph\u00ed t\u1ea1o l\u1eadp, thi\u1ebft k\u1ebf c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i, nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c c\u00e1c chi ph\u00ed sau b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc\u00a0kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n khi so s\u00e1nh gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, khi \u0111\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n ho\u1eb7c nh\u00e0 ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n marketing;<\/li>\n\n\n\n<li>M\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m;<\/li>\n\n\n\n<li>Ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong chu\u1ed7i cung \u1ee9ng nh\u01b0 b\u00e1n l\u1ebb, b\u00e1n bu\u00f4n; v\u00e0<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u00ean.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch x\u00e1c \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/h2>\n\n\n\n<p>Gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n (gi\u00e1 v\u1ed1n) t\u1eeb b\u00ean li\u00ean k\u1ebft b\u1eb1ng (=) gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp tr\u1eeb (-) l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb (-) m\u1ed9t s\u1ed1 chi ph\u00ed kh\u00e1c bao g\u1ed3m trong gi\u00e1 mua: Thu\u1ebf nh\u1eadp kh\u1ea9u; l\u1ec7 ph\u00ed h\u1ea3i quan; chi ph\u00ed b\u1ea3o hi\u1ec3m, v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e2n (x) t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/p>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.<\/p>\n\n\n\n<p>Gi\u00e1 mua v\u00e0o t\u1eeb b\u00ean li\u00ean k\u1ebft (ho\u1eb7c gi\u00e1 v\u1ed1n) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf, chi ph\u00ed k\u00ea khai, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu c\u00f2n &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-gop-tren-doanh-thu\/#more-5\" aria-label=\"Read more about Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-5","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/5","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/comments?post=5"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/5\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/227"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=5"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=5"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=5"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}