{"id":5789,"date":"2021-12-04T16:12:06","date_gmt":"2021-12-04T09:12:06","guid":{"rendered":"https:\/\/tino.org\/?p=5789"},"modified":"2025-06-11T15:32:36","modified_gmt":"2025-06-11T08:32:36","slug":"capital-expenditure-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/capital-expenditure-la-gi\/","title":{"rendered":"Capital Expenditure l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 Capital Expenditure hi\u1ec7u qu\u1ea3"},"content":{"rendered":"\n\n\n

Capital Expenditure \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201cng\u01b0\u1eddi qu\u1ea3n gia\u201d gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3. Trong l\u0129nh v\u1ef1c kinh doanh<\/a>, thu\u1eadt ng\u1eef n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4 doanh nghi\u1ec7p v\u00e0 n\u00e2ng c\u1ea5p s\u1ea3n ph\u1ea9m. V\u1eady Capital Expenditure l\u00e0 g\u00ec? H\u00e3y c\u00f9ng Tino Group t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 thu\u1eadt ng\u1eef n\u00e0y nh\u00e9!<\/strong> <\/p>\n\n\n\n

<\/a>T\u00ecm hi\u1ec3u v\u1ec1 Capital Expenditure<\/strong><\/h2>\n\n\n\n

<\/a>Capital Expenditure l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n

\n Capital Expenditure (CapEx<\/strong> – t\u1ea1m d\u1ecbch: chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/em> ho\u1eb7c chi ph\u00ed v\u1ed1n<\/em>) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c kinh doanh, \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 m\u1ed9t kho\u1ea3n ph\u00ed \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng kho\u1ea3n ph\u00ed Capital Expenditure \u0111\u1ec3 mua, n\u00e2ng c\u1ea5p, duy tr\u00ec c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t nh\u01b0: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, t\u00f2a nh\u00e0,…\n<\/p>\n\n\n\n

\"capital-expenditure-la-gi\"<\/figure><\/div>\n\n\n\n

Capital Expenditure lu\u00f4n \u201cg\u00f3p m\u1eb7t\u201d trong c\u00e1c d\u1ef1 \u00e1n ho\u1eb7c kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh <\/a>n\u00e0y h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p m\u1edf r\u1ed9ng ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u1ea1o th\u00eam \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng. <\/p>\n\n\n\n

V\u00ed d\u1ee5<\/strong>: Doanh nghi\u1ec7p mua m\u00e1y in \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c. V\u1eady chi ph\u00ed tu s\u1eeda, trang b\u1ecb cho m\u00e1y in ch\u00ednh l\u00e0 Capital Expenditure<\/em>\n<\/p>\n\n\n\n

Capital Expenditure \u0111\u1ea3m nhi\u1ec7m vai tr\u00f2 l\u00e0 ngu\u1ed3n v\u1ed1n chi ti\u00eau khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n m\u1edbi ho\u1eb7c k\u00e9o d\u00e0i tu\u1ed5i th\u1ecd cho nh\u1eefng s\u1ea3n ph\u1ea9m \u0111ang s\u1edf h\u1eefu. Trong c\u00e1c b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n<\/a>, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u01b0\u1eddng li\u1ec7t k\u00ea kho\u1ea3n ph\u00ed Capital Expenditure v\u00e0o m\u1ee5c: \u201c\u0110\u1ea7u t\u01b0 v\u00e0o nh\u00e0 m\u00e1y, t\u00e0i s\u1ea3n v\u00e0 thi\u1ebft b\u1ecb\u201d. Ngu\u1ed3n v\u1ed1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, nh\u01b0: c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu<\/a>, vay v\u1ed1n ng\u00e2n h\u00e0ng<\/a>,… <\/p>\n\n\n\n

<\/a>\u00dd ngh\u0129a c\u1ee7a ch\u1ec9 s\u1ed1 Capital Expenditure<\/strong><\/h3>\n\n\n\n

\n Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 s\u1ed1 Capital Expenditure \u0111\u00f3ng vai tr\u00f2 nh\u01b0 \u201cng\u01b0\u1eddi qu\u1ea3n gia\u201d, gi\u00fap doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng ngu\u1ed3n v\u1ed1n \u0111ang s\u1edf h\u1eefu \u0111\u1ec3 chi ti\u00eau cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c t\u00e0i s\u1ea3n m\u1edbi.\n<\/p>\n\n\n\n

\"capital-expenditure-la-gi\"<\/figure><\/div>\n\n\n\n

\n Ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb trong d\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p. C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kh\u00e1c nhau s\u1ebd c\u00f3 nh\u1eefng kho\u1ea3n chi ti\u00eau v\u1ed1n \u0111\u1eb7c th\u00f9. Th\u00f4ng qua \u0111\u00f3, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c ch\u1ec9 s\u1ed1 Capital Expenditure c\u1ee7a doanh nghi\u1ec7p.\n<\/p>\n\n\n\n

<\/a>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Capital Expenditure<\/strong><\/h3>\n\n\n\n

\n Trong k\u1ebf to\u00e1n, Capital Expenditure l\u00e0 chi ph\u00ed chi ti\u00eau cho nh\u1eefng t\u00e0i s\u1ea3n m\u1edbi mua v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn h\u01a1n m\u1ed9t n\u0103m ho\u1eb7c chi ph\u00ed d\u00f9ng \u0111\u1ec3 duy tr\u00ec, n\u00e2ng c\u1ea5p cho nh\u1eefng t\u00e0i s\u1ea3n \u0111ang s\u1edf h\u1eefu. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 tu\u1ed5i th\u1ecd d\u01b0\u1edbi m\u1ed9t n\u0103m, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 v\u00e0 th\u1ed1ng k\u00ea tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn c\u1ee7a IRS (Internal Revenue Service<\/strong> – S\u1edf thu\u1ebf v\u1ee5<\/em>).\n<\/p>\n\n\n\n

\n C\u00e1c kho\u1ea3n ph\u00ed Capital Expenditure c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a. Ngh\u0129a l\u00e0 doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 kho\u1ea3n ph\u00ed n\u00e0y theo th\u1eddi gian s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n. N\u1ebfu chi ph\u00ed n\u00e0y d\u00f9ng \u0111\u1ec3 duy tr\u00ec, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n, ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u00e0n to\u00e0n trong n\u0103m ph\u00e1t sinh.\n<\/p>\n\n\n\n

\n Doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh Capital Expenditure theo nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c nhau v\u00e0 ghi nh\u1eadn ch\u00fang \u1edf c\u00e1c m\u1ee5c: chi ph\u00ed \u0111\u1ea7u t\u01b0, chi ph\u00ed mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, chi ph\u00ed th\u00e2u t\u00f3m,…\n<\/p>\n\n\n\n

\"capital-expenditure-la-gi\"<\/figure><\/div>\n\n\n\n

\n Capital Expenditure \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 b\u1ed5 sung cho t\u00e0i s\u1ea3n ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u00f3ng thu\u1ebf gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf c\u1ee7a m\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng.\n<\/p>\n\n\n\n

\n T\u00f9y thu\u1ed9c v\u00e0o l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, gi\u00e1 tr\u1ecb Capital Expenditure s\u1ebd kh\u00e1c nhau. Nh\u1eefng doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u1ea7n nhi\u1ec1u v\u1ed1n nh\u01b0: vi\u1ec5n th\u00f4ng, s\u1ea3n xu\u1ea5t, khai th\u00e1c d\u1ea7u m\u1ecf,…, th\u01b0\u1eddng c\u00f3 ch\u1ec9 s\u1ed1 Capital Expenditure cao nh\u1ea5t.\n<\/p>\n\n\n\n

<\/a>C\u00e1c lo\u1ea1i Capital Expenditure<\/strong><\/h3>\n\n\n\n

\n Capital Expenditure \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i:\n<\/p>\n\n\n\n

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