{"id":194,"date":"2024-05-29T15:52:44","date_gmt":"2024-05-29T08:52:44","guid":{"rendered":"https:\/\/dautuchungkhoan.click\/?p=194"},"modified":"2024-06-04T16:13:08","modified_gmt":"2024-06-04T09:13:08","slug":"gia-tri-so-sach-la-gi-cach-tinh","status":"publish","type":"post","link":"https:\/\/dautuchungkhoan.click\/index.php\/2024\/05\/29\/gia-tri-so-sach-la-gi-cach-tinh\/","title":{"rendered":"Gi\u00e1 Tr\u1ecb S\u1ed5 S\u00e1ch L\u00e0 G\u00ec? C\u00e1ch T\u00ednh?"},"content":{"rendered":"

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch ( Book Value, BV) l\u00e0 g\u00ec?<\/h3>\n

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Kh\u00e1i ni\u1ec7m:<\/strong> \u0110\u01b0\u1ee3c hi\u1ec3u l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t Doanh nghi\u1ec7p x\u00e9t theo gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p tr\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ecb ph\u00e1 s\u1ea3n ho\u1eb7c t\u1ef1 \u0111\u1ed9ng gi\u1ea3i th\u1ec3 v\u00e0 c\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i sau khi thanh l\u00fd T\u00e0i s\u1ea3n v\u00e0 chi tr\u1ea3 c\u00e1c kho\u1ea3n N\u1ee3. Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua B\u00e1o c\u00e1o T\u00e0i ch\u00ednh c\u1ee7a Doanh nghi\u1ec7p v\u00e0 \u0111\u00f4i khi c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 S\u1ed5 s\u00e1ch<\/strong>.<\/p>\n

V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty NDN c\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n l\u00e0 1,304,768,709 t\u1ef7, t\u1ed5ng n\u1ee3 l\u00e0 219,527,344. V\u1eady gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (BV) c\u1ee7a c\u00f4ng ty l\u00e0 1,304,768,709 – 219,527,344 = 1,085,241,365 t\u1ef7 \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu C\u00f4ng ty b\u00e1n h\u1ebft T\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u00e0 tr\u1ea3 h\u1ebft N\u1ee3 th\u00ec Gi\u00e1 tr\u1ecb V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu r\u00f2ng c\u1ee7a Doanh nghi\u1ec7p s\u1ebd l\u00e0 1,085,241,365 ty\u0309 \u0111\u00f4\u0300ng v\u00e0 \u0111\u00e2y c\u0169ng l\u00e0 Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ea3 C\u00f4ng ty d\u1ef1 ki\u1ebfn n\u1ebfu \u0111\u01b0\u1ee3c thanh l\u00fd.<\/p>\n

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Trong ch\u1ee9ng kho\u00e1n,\u00a0Ch\u1ec9 s\u1ed1 BV th\u01b0\u1eddng \u0111\u01b0\u1ee3c hi\u1ec3u th\u00e0nh BVPS<\/strong> (vi\u1ebft t\u1eaft c\u1ee7a t\u1eeb ti\u1ebfng Anh: Book Value Per Share) c\u00f3 ngh\u0129a l\u00e0 Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch tr\u00ean m\u1ed7i C\u1ed5 phi\u1ebfu<\/strong>. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a m\u1ed7i C\u1ed5 phi\u1ebfu trong m\u1ed9t doanh nghi\u1ec7p m\u00e0 C\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty ph\u00e1 s\u1ea3n \/ gi\u1ea3i th\u1ec3. Khi Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a to\u00e0n C\u00f4ng ty \u0111\u01b0\u1ee3c chia cho S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu C\u00f4ng ty \u0111ang l\u01b0u h\u00e0nh, ch\u00fang ta s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (BVPS)<\/strong>.<\/p>\n

C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu (Book Value Per Share, BVPS)<\/h3>\n

B\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u00ednh to\u00e1n Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t C\u1ed5 phi\u1ebfu t\u1eeb B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd v\u00e0 h\u00e0ng n\u0103m. C\u1ee5 th\u1ec3, Ta c\u00f3 C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t nh\u01b0 sau: BVPS<\/strong> = (V\u1ed1n ch\u1ee7 S\u1edf h\u1eefu r\u00f2ng \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh) \/ S\u1ed1 l\u01b0\u1ee3ng C\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh. <\/strong>T\u1eeb \u0111\u00f3, ta c\u00f3 BVPS<\/strong> l\u00e0 V\u1ed1n ch\u1ee7 c\u1ee7a m\u1ed9t C\u1ed5 phi\u1ebfu.<\/p>\n

 <\/p>\n

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\u00a0C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch m\u1ed9t c\u1ed5 phi\u1ebfu<\/strong><\/figcaption><\/figure>\n

V\u00ed d\u1ee5 1<\/strong> : C\u00f4ng ty NDN c\u00f3 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (BV) l\u00e0 1,085,241,365 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh l\u00e0 71,657,936 c\u1ed5 phi\u1ebfu. V\u1eady Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong> c\u1ee7a NDN s\u1ebd l\u00e0: 1,085,241,365 \/ 71,657,936 = 15,144 \u0111\u1ed3ng\/c\u1ed5 phi\u1ebfu<\/p>\n

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V\u00ed d\u1ee5 2: <\/strong>C\u00f4ng ty PPH c\u00f3 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (BV) l\u00e0 1,878,271,692,592 – 31,481,008,325*<\/strong> =\u00a0 1,846,790,648,267 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh l\u00e0 74,670,891 c\u1ed5 phi\u1ebfu.<\/p>\n

V\u1eady Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong> c\u1ee7a PPH s\u1ebd l\u00e0: 1,846,790,648,267 \/ 74,670,891 =\u00a0 24,732 \u0111\u1ed3ng\/c\u1ed5 phi\u1ebfu<\/p>\n

* l\u00e0 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t<\/p>\n

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\u00a0\u00dd ngh\u0129a c\u1ee7a Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/strong><\/h3>\n

Trong ch\u1ee9ng kho\u00e1n, Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng. \u0110\u00e2y l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u0111\u1ec3 c\u1ea5u th\u00e0nh n\u00ean ch\u1ec9 s\u1ed1 P\/B \u2013 ch\u1ec9 s\u1ed1 so s\u00e1nh Gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t C\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng so v\u1edbi Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a ch\u00ednh c\u1ed5 phi\u1ebfu \u0111\u00f3. Ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u Nh\u00e0 \u0110\u1ea7u t\u01b0 \u00e1p d\u1ee5ng trong vi\u1ec7c t\u00ednh to\u00e1n, \u0110\u1ecbnh gi\u00e1 m\u1ed9t c\u1ed5 phi\u1ebfu. V\u00e0 \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng m\u1ea1nh l\u00fac Th\u1ecb tr\u01b0\u1eddng r\u01a1i v\u00e0o suy tho\u00e1i, ho\u1ea1t \u0111\u1ed9ng kinh doanh k\u00e9m, kh\u00f4ng c\u00f3 m\u1ea5y l\u00e3i ho\u1eb7c th\u1eadm ch\u00ed L\u1ed7 gi\u1ed1ng nh\u01b0 cu\u1ed1i n\u0103m 2022. L\u00fac \u0111\u00f3 th\u00ec r\u00f5 r\u00e0ng ch\u00fang ta kh\u00f4ng th\u1ec3 d\u00f9ng \u0110\u1ecbnh gi\u00e1 b\u1eb1ng P\/E, m\u00e0 s\u1ebd d\u00f9ng P\/B \u0111\u1ec3 x\u00e9t m\u1ed1i t\u01b0\u01a1ng quan gi\u1eefa T\u00e0i s\u1ea3n v\u00e0 Gi\u00e1.<\/p>\n

Sau \u0111\u1ee3t gi\u1ea3m gi\u1ea3m gi\u00e1 m\u1ea1nh trong n\u0103m 2022, th\u00ec tr\u00ean to\u00e0n Th\u1ecb tr\u01b0\u1eddng Ch\u1ee9ng kho\u00e1n c\u00f3 r\u1ea5t nhi\u1ec1u C\u1ed5 phi\u1ebfu \u0111\u00e3 c\u00f3 Th\u1ecb gi\u00e1 th\u1ea5p h\u01a1n c\u1ea3 S\u1ed5 s\u00e1ch v\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 mang l\u1ea1i c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 t\u1ed1t cho r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 P\/B n\u00e0y.\u00a0Nh\u1eefng C\u1ed5 phi\u1ebfu c\u00f3 Gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n Gi\u00e1 s\u1ed5 s\u00e1ch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 \u0111ang b\u1ecb \u0110\u1ecbnh gi\u00e1 th\u1ea5p v\u00e0 b\u1ea1n s\u1ebd k\u1ef3 v\u1ecdng Gi\u00e1 C\u1ed5 phi\u1ebfu t\u0103ng trong t\u01b0\u01a1ng lai.<\/p>\n

Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu<\/h3>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ea5p d\u1eabn c\u1ee7a m\u1ed9t c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn\u00a0gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu<\/strong>\u00a0bao g\u1ed3m:<\/p>\n

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  • T\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3: N\u1ebfu c\u00f4ng ty c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n v\u00e0 \u00edt n\u1ee3, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu s\u1ebd cao h\u01a1n.<\/li>\n
  • L\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty: N\u1ebfu c\u00f4ng ty c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu s\u1ebd t\u0103ng l\u00ean.<\/li>\n
  • S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh: N\u1ebfu c\u00f4ng ty ph\u00e1t h\u00e0nh qu\u00e1 nhi\u1ec1u c\u1ed5 phi\u1ebfu, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu s\u1ebd gi\u1ea3m.<\/li>\n
  • S\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a c\u00f4ng ty: N\u1ebfu c\u00f4ng ty c\u00f3 ti\u1ec1m n\u0103ng t\u0103ng tr\u01b0\u1edfng v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu s\u1ebd t\u0103ng l\u00ean.<\/li>\n
  • T\u00ecnh tr\u1ea1ng th\u1ecb tr\u01b0\u1eddng: N\u1ebfu th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111ang t\u0103ng gi\u00e1, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu c\u0169ng c\u00f3 th\u1ec3 t\u0103ng l\u00ean. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ec9 s\u1ed1 duy nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ea5p d\u1eabn c\u1ee7a m\u1ed9t c\u1ed5 phi\u1ebfu v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n ph\u1ea3i c\u00e2n nh\u1eafc nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n

    \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/h3>\n

    \u01afu \u0111i\u1ec3m:<\/strong><\/em><\/p>\n

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    • Minh b\u1ea1ch: D\u1ec5 hi\u1ec3u v\u00e0 t\u00ednh to\u00e1n, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch cung c\u1ea5p m\u1ed9t c\u00e1ch th\u1ee9c r\u00f5 r\u00e0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/li>\n
    • D\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady: D\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 m\u1ed9t s\u1ed1 li\u1ec7u tin c\u1eady kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/li>\n
    • Ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng ty \u1ed5n \u0111\u1ecbnh: Ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng ty \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u b\u1edfi s\u1ef1 bi\u1ebfn \u0111\u1ed9ng.<\/li>\n
    • H\u1eefu \u00edch trong \u0111\u1ecbnh gi\u00e1 c\u1ed5 phi\u1ebfu: C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 c\u1ed5 phi\u1ebfu, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t l\u1edbn.<\/li>\n<\/ul>\n

      Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/em><\/p>\n

        \n
      • Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb: Kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, s\u1ee9c m\u1ea1nh c\u1ea1nh tranh v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n
      • Kh\u00f4ng c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean: Kh\u00f4ng th\u1ec3 theo k\u1ecbp v\u1edbi nh\u1eefng thay \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty theo th\u1eddi gian.<\/li>\n<\/ul>\n

        L\u00e0m th\u1ebf n\u00e0o c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch?<\/h3>\n

        C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng\u00a0gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong>\u00a0(BVPS) b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn \u0111\u1ec3 mua t\u00e0i s\u1ea3n, t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu chung c\u0169ng nh\u01b0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. H\u1ecd c\u0169ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn \u0111\u1ec3 gi\u1ea3m n\u1ee3, d\u1eabn \u0111\u1ebfn s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ed5 th\u00f4ng v\u00e0 BVPS. M\u1ed9t c\u00e1ch kh\u00e1c l\u00e0 mua l\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u1eeb c\u1ed5 \u0111\u00f4ng, m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c m\u00e0 nhi\u1ec1u c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 t\u0103ng BVPS.<\/p>\n

         <\/p>\n

        V\u1eady gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu (BVPS)<\/strong> l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a c\u00f4ng ty. N\u00f3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a m\u1ed7i c\u1ed5 phi\u1ebfu, nh\u01b0ng kh\u00f4ng ph\u1ea3n \u00e1nh ti\u1ec1m n\u0103ng t\u01b0\u01a1ng lai c\u1ee7a c\u00f4ng ty. So s\u00e1nh BVPS v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu gi\u00fap \u0111\u1ea7u t\u01b0 so s\u00e1nh gi\u1eefa gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i v\u00e0 ti\u1ec1m n\u0103ng t\u01b0\u01a1ng lai.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch ( Book Value, BV) l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m: \u0110\u01b0\u1ee3c hi\u1ec3u l\u00e0…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[44,42,43],"class_list":["post-194","post","type-post","status-publish","format-standard","hentry","category-tim-hieu-chung-khoan","tag-cach-tinh-gia-tri-so-sach","tag-gia-tri-so-sach","tag-p-b-la-gi"],"_links":{"self":[{"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/posts\/194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/comments?post=194"}],"version-history":[{"count":2,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/posts\/194\/revisions"}],"predecessor-version":[{"id":243,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/posts\/194\/revisions\/243"}],"wp:attachment":[{"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/media?parent=194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/categories?post=194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dautuchungkhoan.click\/index.php\/wp-json\/wp\/v2\/tags?post=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}