{"id":11563,"date":"2020-08-12T17:03:36","date_gmt":"2020-08-12T10:03:36","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&p=11563"},"modified":"2025-11-03T15:45:43","modified_gmt":"2025-11-03T08:45:43","slug":"cach-lay-so-lieu-va-y-nghia-cua-nhom-chi-tieu-phan-anh-kha-nang-sinh-loi","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-lay-so-lieu-va-y-nghia-cua-nhom-chi-tieu-phan-anh-kha-nang-sinh-loi\/","title":{"rendered":"C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a c\u1ee7a Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi."},"content":{"rendered":"
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u \u00fd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c n\u00e0y h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u1ea3 n\u0103ng sinh l\u1ee3i c\u1ee7a doanh nghi\u1ec7p d\u1ef1a tr\u00ean c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu (ROS): L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea3n \u00e1nh n\u0103ng l\u1ef1c t\u1ea1o l\u1ee3i nhu\u1eadn t\u1eeb doanh thu.<\/li>\n
  • T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE): L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
  • T\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a t\u00e0i s\u1ea3n (ROA): L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n
  • T\u1ef7 su\u1ea5t sinh l\u1eddi tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 (ROI): L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, Ch\u1ee7 doanh nghi\u1ec7p<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean doanh thu (ROS)<\/strong><\/h4>\n

    <\/div>

    \n
      \n
    • \u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n
    • C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n
          \n
        • \n
            \n
          • L\u1ee3i sau thu\u1ebf:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 60-L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p-c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n
          • Doanh thu thu\u1ea7n:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 10-Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5-c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
              \n
            • \u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n
                \n
              • \n
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                • Ph\u1ea3n \u00e1nh n\u0103ng l\u1ef1c c\u1ee7a DN trong vi\u1ec7c t\u1ea1o ra s\u1ea3n ph\u1ea9m c\u00f3 chi ph\u00ed th\u1ea5p ho\u1eb7c gi\u00e1 b\u00e1n cao<\/span><\/li>\n
                • Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng doanh thu thu\u1ea7n m\u00e0 DN th\u1ef1c hi\u1ec7n trong k\u1ef3 th\u00ec thu \u0111\u01b0\u1ee3c bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                    \n
                  • \u0110\u00e1nh gi\u00e1:\u00a0<\/strong><\/li>\n<\/ul>\n

                    Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn th\u00ec ch\u1ee9ng t\u1ecf t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a l\u1ee3i nhu\u1eadn l\u1edbn h\u01a1n t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a doanh thu => kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p l\u00e0 l\u1edbn<\/span><\/p>\n<\/div><\/div>\n

                    <\/span><\/p>\n

                    2.2 T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE)<\/strong><\/h4>\n

                    <\/div>

                    \n
                      \n
                    • \u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n
                    • C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n

                      \"\"<\/p>\n

                        \n
                      • C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n

                        – L\u1ee3i nhu\u1eadn sau thu\u1ebf:<\/strong><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 60-L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p-c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/span><\/p>\n

                        – V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n<\/em><\/strong> \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/span><\/p>\n

                        \"\"
                        \n<\/span><\/span><\/p>\n

                        + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 400-V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu-c\u1ed9t S\u1ed1 \u0111\u1ea7u k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 500 tr\u00ean b\u00e1o c\u00e1o B01b – B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/p>\n

                        + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 400-V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu-c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 500 tr\u00ean b\u00e1o c\u00e1o B01b\u00a0 – B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/p>\n

                          \n
                        • \u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n
                            \n
                          • \n
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                            • Cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp<\/span><\/li>\n
                            • Ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 cung c\u1ea5p c\u00e1ch \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng \u0111\u1ea3m b\u1ea3o cho t\u1ea5t c\u1ea3 m\u1ecdi \u0111\u1ed1i t\u00e1c g\u00f3p v\u1ed1n v\u1edbi c\u00f4ng ty<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                                \n
                              • \u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n
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                                  • \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u1ea5t v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1ee3i. M\u1ee9c t\u1ed1i thi\u1ec3u l\u00e0 0.15<\/span><\/li>\n
                                  • Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn ch\u1ee9ng t\u1ecf l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c tr\u00ean m\u1ed9t \u0111\u1ed3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00e0ng l\u01a1n => kh\u1ea3 n\u0103ng sinh l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u00e0ng cao<\/span><\/li>\n
                                  • H\u1ec7 s\u1ed1 n\u00e0y > 0.2 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                                    <\/span><\/p>\n

                                    2.3 T\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a t\u1ea3i s\u1ea3n (ROA)<\/strong><\/h4>\n

                                    <\/div>

                                    \n
                                      \n
                                    • \u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n
                                    • C\u00f4ng th\u1ee9c:\u00a0 <\/strong>= L\u1ee3i nhu\u1eadn sau thu\u1ebf\/T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n<\/span><\/li>\n
                                    • C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n
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                                        • L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/em><\/strong> l\u1ea5y tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/span><\/li>\n
                                        • T\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea7u k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 270-T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n-c\u1ed9t S\u1ed1 \u0111\u1ea7u k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 300 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n
                                        • T\u1ed5ng t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 270-T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n-c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 300 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n
                                        • C\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n:<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                          \"\"<\/p>\n

                                            \n
                                          • \u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n
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                                              • Cho bi\u1ebft m\u1ed7i \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n th\u00ec t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf<\/span><\/li>\n
                                              • Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh th\u01b0\u1edbc \u0111o hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                                                  \n
                                                • \u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n
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                                                    • Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng cao cho th\u1ea5y kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a DN c\u00e0ng l\u1edbn<\/span><\/li>\n
                                                    • Ch\u1ec9 ti\u00eau n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho vay: ch\u1ec9 ti\u00eau n\u00e0y l\u1edbn h\u01a1n l\u00e3i su\u1ea5t cho vay (kho\u1ea3ng 8%) ch\u1ee9ng t\u1ecf DN s\u1eed d\u1ee5ng v\u1ed1n c\u00f3 hi\u1ec7u qu\u1ea3, c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n \u0111\u01b0\u1ee3c l\u00e3i vay<\/span><\/li>\n
                                                    • Ch\u1ec9 ti\u00eau n\u00e0y th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t cho vay ch\u1ee9ng t\u1ecf DN m\u1ea5t kh\u1ea3 n\u0103ng th\u1ea1nh to\u00e1n l\u00e3i vay, s\u1eed d\u1ee5ng v\u1ed1n kh\u00f4ng hi\u1ec7u qu\u1ea3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                                                      <\/span><\/p>\n

                                                      2.4 T\u1ef7 su\u1ea5t sinh l\u1eddi tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 (ROI)<\/strong><\/h4>\n

                                                      <\/div>

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                                                        \n
                                                      • \u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n
                                                      • C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n

                                                        \"\"<\/p>\n

                                                          \n
                                                        • C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n
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                                                            • L\u1ee3i nhu\u1eadn sau thu\u1ebf:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 60-L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p-c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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                                                                • V\u1ed1n kinh doanh b\u00ecnh qu\u00e2n<\/em><\/strong> \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                                   <\/p>\n

                                                                  \"\"<\/p>\n

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                                                                      • V\u1ed1n kinh doanh \u0111\u1ea7u k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 440-T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n-c\u1ed9t S\u1ed1 \u0111\u1ea7u k\u1ef3 ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 600 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                                         <\/p>\n

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                                                                            • V\u1ed1n kinh doanh cu\u1ed1i k\u1ef3:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 440-T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n-c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 600 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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                                                                              • \u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n

                                                                                \u00a0\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh m\u1ed9t \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1ebd t\u1ea1o ra bao nhi\u00eau \u0111\u1ed3ng l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/p>\n

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                                                                                • \u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n

                                                                                  Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn c\u00e0ng ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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