{"id":446849,"date":"2025-03-01T13:05:25","date_gmt":"2025-03-01T13:05:25","guid":{"rendered":"https:\/\/otavietnam.com\/ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-trong-khach-san\/"},"modified":"2025-03-01T13:05:25","modified_gmt":"2025-03-01T13:05:25","slug":"ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-trong-khach-san","status":"publish","type":"post","link":"https:\/\/otavietnam.com\/blog\/ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-trong-khach-san\/","title":{"rendered":"EBITDAR l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 \u1ee9ng d\u1ee5ng EBITDAR trong kh\u00e1ch s\u1ea1n"},"content":{"rendered":"<h1>EBITDAR l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh ch\u1ec9 s\u1ed1 n\u00e0y cho kh\u00e1ch s\u1ea1n<\/h1>\n<div>\n    <img decoding=\"async\"\n      src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/EBIT-EBITDA-Anh-bia.jpg\"\n      alt=\"EBITDAR l\u00e0 g\u00ec\"\n      width=\"100%\"\n      height=\"auto\"\n    \/>\n  <\/div>\n<h2>Gi\u1edbi thi\u1ec7u v\u1ec1 EBITDAR<\/h2>\n<p>\n    <strong>EBITDAR l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Earnings Before Interest, Taxes, Depreciation,<br \/>\n      Amortization, and Restructuring or Rent Costs<\/strong> (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i<br \/>\n    vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c ti\u1ec1n thu\u00ea). \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9<br \/>\n    s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p nh\u01b0 kh\u00e1ch<br \/>\n    s\u1ea1n, nh\u00e0 h\u00e0ng ho\u1eb7c s\u00f2ng b\u1ea1c, nh\u1eefng n\u01a1i c\u00f3 chi ph\u00ed thu\u00ea \u0111\u1ed9c \u0111\u00e1o ho\u1eb7c bi\u1ebfn<br \/>\n    \u0111\u1ed5i.\n  <\/p>\n<p>\n    EBITDAR t\u1ed3n t\u1ea1i song song v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c, nh\u01b0ng kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn v\u1edbi<br \/>\n    Earnings Before Interest and Tax (EBIT) v\u00e0 Earnings Before Interest, Tax,<br \/>\n    Depreciation, and Amortization (EBITDA).\n  <\/p>\n<p>\n    N\u00f3 gi\u00fap c\u00e1c nh\u00e0 ph\u00e2n t\u00edch hi\u1ec3u \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a doanh<br \/>\n    nghi\u1ec7p, ngay c\u1ea3 sau khi chi ti\u00eau l\u1edbn cho chi ph\u00ed thu\u00ea ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac nh\u01b0<br \/>\n    m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng. <strong>EBITDAR gi\u00fap \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh<br \/>\n      c\u1ee7a kh\u00e1ch s\u1ea1n.<\/strong>\n  <\/p>\n<p>\n    B\u1ea1n c\u00f3 th\u1ec3 quen v\u1edbi vi\u1ec7c theo d\u00f5i c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 RevPAR, TrevPAR ho\u1eb7c GOPPAR,<br \/>\n    nh\u01b0ng EBITDAR th\u1ef1c s\u1ef1 c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t c\u1ee7a m\u00ecnh so v\u1edbi c\u00e1c<br \/>\n    kh\u00e1ch s\u1ea1n t\u01b0\u01a1ng t\u1ef1 trong ng\u00e0nh.\n  <\/p>\n<p>\n    <strong>H\u00e3y \u0111i s\u00e2u h\u01a1n v\u00e0o EBITDAR, t\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng n\u00f3, c\u00e1ch<br \/>\n      t\u00ednh to\u00e1n n\u00f3 v\u00e0 c\u00e1ch n\u00f3 c\u00f3 th\u1ec3 gi\u00fap t\u0103ng doanh thu kh\u00e1ch s\u1ea1n.<\/strong>\n  <\/p>\n<h2>T\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng EBITDAR?<\/h2>\n<p>\n    \u0110\u1ed1i v\u1edbi kh\u00e1ch s\u1ea1n, EBITDAR cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3<br \/>\n    ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea ho\u1eb7c cho<br \/>\n    thu\u00ea t\u00e0i s\u1ea3n. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00ec, kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p<br \/>\n    kh\u00e1c, kh\u00e1ch s\u1ea1n th\u01b0\u1eddng c\u00f3 chi ph\u00ed thu\u00ea ho\u1eb7c cho thu\u00ea \u0111\u00e1ng k\u1ec3, \u0111i\u1ec1u n\u00e0y c\u00f3<br \/>\n    th\u1ec3 b\u00f3p m\u00e9o b\u1ee9c tranh th\u1ef1c t\u1ebf v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd khi s\u1eed d\u1ee5ng c\u00e1c<br \/>\n    s\u1ed1 li\u1ec7u truy\u1ec1n th\u1ed1ng nh\u01b0 EBITDA.\n  <\/p>\n<p>\n    B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng EBITDAR, c\u00e1c ch\u1ee7 kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng<br \/>\n    su\u1ed1t h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd, x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 so s\u00e1nh<br \/>\n    hi\u1ec7u su\u1ea5t c\u1ee7a h\u1ecd v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng h\u01a1n. Trong<br \/>\n    m\u1ed9t ng\u00e0nh m\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 m\u1ecfng v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u00e0 t\u1ed1i<br \/>\n    quan tr\u1ecdng, EBITDAR \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb cho c\u00e1c nh\u00e0 qu\u1ea3n<br \/>\n    l\u00fd kh\u00e1ch s\u1ea1n v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.\n  <\/p>\n<div>\n    <img decoding=\"async\"\n      src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/ovv-11.jpg\"\n      alt=\"L\u00e0m ch\u1ee7 t\u1ed1i \u01b0u h\u00f3a EBITDAR v\u1edbi SiteMinder\"\n      width=\"100%\"\n      height=\"auto\"\n    \/>\n  <\/div>\n<h2>EBITDAR so v\u1edbi EBITDA: Ch\u00fang c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/h2>\n<p>\n    EBITDAR v\u00e0 EBITDA t\u01b0\u01a1ng t\u1ef1 nhau, ngo\u1ea1i tr\u1eeb vi\u1ec7c EBITDAR lo\u1ea1i tr\u1eeb chi ph\u00ed t\u00e1i<br \/>\n    c\u1ea5u tr\u00fac v\u00e0\/ho\u1eb7c chi ph\u00ed thu\u00ea.\n  <\/p>\n<p>\n    C\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u su\u1ea5t c\u1ee7a hai c\u00f4ng ty, nh\u01b0ng s\u1eed d\u1ee5ng<br \/>\n    EBITDAR t\u1ed1t h\u01a1n cho ph\u00e9p b\u1ea1n lo\u1ea1i b\u1ecf s\u1ef1 bi\u1ebfn \u0111\u1ed9ng kh\u1ecfi ph\u00e2n t\u00edch c\u1ee7a m\u00ecnh.\n  <\/p>\n<p>\n    EBIT c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf cho c\u1ea3 hai ch\u1ec9 s\u1ed1 v\u00e0 c\u1ea7n thi\u1ebft tr\u01b0\u1edbc khi b\u1ea1n<br \/>\n    b\u1eaft \u0111\u1ea7u t\u00ednh to\u00e1n EBITDAR c\u1ee7a m\u00ecnh.\n  <\/p>\n<h2>C\u00e1ch t\u00ednh EBITDAR<\/h2>\n<p>EBITDAR = EBITDA + Chi ph\u00ed T\u00e1i c\u1ea5u tr\u00fac\/Thu\u00ea<\/p>\n<p><u>Nh\u1edb r\u1eb1ng:<\/u> EBITDA = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao.<\/p>\n<p>\n    V\u00ed d\u1ee5: n\u1ebfu kh\u00e1ch s\u1ea1n c\u1ee7a b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c 1,6 tri\u1ec7u \u0111\u00f4 la trong m\u1ed9t n\u0103m v\u00e0 c\u00f3<br \/>\n    t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 600.000 \u0111\u00f4 la, tr\u01b0\u1edbc ti\u00ean b\u1ea1n c\u1ea7n tr\u1eeb chi ph\u00ed ho\u1ea1t<br \/>\n    \u0111\u1ed9ng kh\u1ecfi doanh thu. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn 1 tri\u1ec7u \u0111\u00f4 la EBIT (thu nh\u1eadp ho\u1ea1t<br \/>\n    \u0111\u1ed9ng).\n  <\/p>\n<p>\n    B\u00e2y gi\u1edd h\u00e3y xem x\u00e9t r\u1eb1ng trong chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 kh\u1ea5u hao l\u00e0 10.000 \u0111\u00f4 la,<br \/>\n    kh\u1ea5u tr\u1eeb l\u00e0 10.000 \u0111\u00f4 la v\u00e0 ti\u1ec1n thu\u00ea l\u00e0 70.000 \u0111\u00f4 la.\n  <\/p>\n<p>\n    \u0110\u1ec3 t\u00ecm EBITDAR, b\u1ea1n c\u1ea7n lo\u1ea1i tr\u1eeb kh\u1ea5u hao, kh\u1ea5u tr\u1eeb v\u00e0 ti\u1ec1n thu\u00ea (10.000 \u0111\u00f4<br \/>\n    la + 10.000 \u0111\u00f4 la + 70.000 \u0111\u00f4 la). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u1ed9ng n\u00f3 tr\u1edf l\u1ea1i v\u00e0o<br \/>\n    thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ea1n.\n  <\/p>\n<p>\n    EBITDAR = 1 tri\u1ec7u \u0111\u00f4 la EBIT + (10.000 \u0111\u00f4 la + 10.000 \u0111\u00f4 la + 70.000 \u0111\u00f4 la)<br \/>\n    = 1,09 tri\u1ec7u \u0111\u00f4 la.\n  <\/p>\n<div>\n    <img decoding=\"async\"\n      src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/ebitda.jpg\"\n      alt=\"C\u00e1ch t\u00ednh EBITDAR\"\n      width=\"100%\"\n      height=\"auto\"\n    \/>\n  <\/div>\n<h2>EBITDAR bao nhi\u00eau l\u00e0 t\u1ed1t?<\/h2>\n<p>\n    \u0110\u1ed1i v\u1edbi nhi\u1ec1u kh\u00e1ch s\u1ea1n, EBITDAR c\u00f3 th\u1ec3 kh\u00f4ng kh\u00e1c nhi\u1ec1u so v\u1edbi EBITDA. Do<br \/>\n    \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t chu\u1ea9n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn nh\u01b0 EBITDA: kho\u1ea3ng<br \/>\n    10% c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR m\u1ea1nh (EBITDAR \/ t\u1ed5ng doanh<br \/>\n    thu).\n  <\/p>\n<h2>Khi n\u00e0o n\u00ean s\u1eed d\u1ee5ng EBITDAR<\/h2>\n<p>\n    S\u1eed d\u1ee5ng EBITDAR \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch khi so s\u00e1nh c\u00e1c c\u00f4ng ty ngang h\u00e0ng trong<br \/>\n    c\u00f9ng m\u1ed9t ng\u00e0nh ho\u1eb7c th\u1eadm ch\u00ed c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t c\u00f4ng ty,<br \/>\n    v\u00ec n\u00f3 l\u00e0m gi\u1ea3m s\u1ef1 bi\u1ebfn \u0111\u1ed9ng.\n  <\/p>\n<p>\n    V\u00ed d\u1ee5: c\u00e1c kh\u00e1ch s\u1ea1n t\u01b0\u01a1ng t\u1ef1 \u1edf c\u00e1c th\u00e0nh ph\u1ed1 kh\u00e1c nhau v\u00e0 c\u00e1c khu v\u1ef1c kh\u00e1c<br \/>\n    nhau c\u1ee7a m\u1ed9t qu\u1ed1c gia s\u1ebd c\u00f3 chi ph\u00ed thu\u00ea kh\u00e1c nhau \u0111\u00e1ng k\u1ec3. S\u1eed d\u1ee5ng EBITDAR<br \/>\n    cho ph\u00e9p b\u1ea1n so s\u00e1nh hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu<br \/>\n    nh\u1eadp c\u1ed1t l\u00f5i c\u1ee7a ch\u00fang, cho b\u1ea1n m\u1ed9t b\u1ee9c tranh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 c\u00e1i n\u00e0o c\u00f3 l\u1ee3i<br \/>\n    nhu\u1eadn h\u01a1n.\n  <\/p>\n<p>\n    L\u01b0u \u00fd r\u1eb1ng EBITDAR \u00e1p d\u1ee5ng nhi\u1ec1u nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c doanh<br \/>\n    nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n, ch\u1eb3ng h\u1ea1n nh\u01b0 m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u kh\u00e1ch s\u1ea1n c\u1ea5p doanh<br \/>\n    nghi\u1ec7p.\n  <\/p>\n<p>N\u00f3 c\u00f3 th\u1ec3 gi\u00fap:<\/p>\n<ul>\n<li>Xem hi\u1ec7u su\u1ea5t t\u1ed5ng th\u1ec3<\/li>\n<li>So s\u00e1nh hi\u1ec7u su\u1ea5t<\/li>\n<li>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 ng\u00e2n s\u00e1ch v\u00e0 t\u00e1i c\u1ea5u tr\u00fac<\/li>\n<li>\u0110\u1ea7u t\u01b0<\/li>\n<\/ul>\n<h2>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c EBITDAR cho kh\u00e1ch s\u1ea1n<\/h2>\n<p>\n    S\u1eed d\u1ee5ng EBITDA nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t li\u00ean t\u1ee5c c\u00f3 m\u1ed9t s\u1ed1 \u01b0u<br \/>\n    \u0111i\u1ec3m cho kh\u00e1ch s\u1ea1n:\n  <\/p>\n<ul>\n<li>\n      <b>Hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh<\/b> \u2013 EBITDAR cung c\u1ea5p m\u1ed9t bi\u1ec3u hi\u1ec7n ch\u00ednh x\u00e1c h\u01a1n v\u1ec1<br \/>\n      thu nh\u1eadp c\u1ee7a kh\u00e1ch s\u1ea1n b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea v\u00e0 cho thu\u00ea. \u0110i\u1ec1u<br \/>\n      n\u00e0y cho ph\u00e9p c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i<br \/>\n      ch\u00ednh c\u1ee7a c\u01a1 s\u1edf.\n    <\/li>\n<li>\n      <b>So s\u00e1nh c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c<\/b> \u2013 B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng EBITDAR, c\u00e1c ch\u1ee7 kh\u00e1ch<br \/>\n      s\u1ea1n c\u00f3 th\u1ec3 so s\u00e1nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ho\u1eb7c c\u00e1c t\u00e0i<br \/>\n      s\u1ea3n kh\u00e1c trong m\u1ed9t chu\u1ed7i, \u0111\u1ea3m b\u1ea3o so s\u00e1nh c\u00f4ng b\u1eb1ng lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea<br \/>\n      ho\u1eb7c cho thu\u00ea kh\u00e1c nhau.\n    <\/li>\n<li>\n      <b>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/b> \u2013 Ch\u1ec9 s\u1ed1 n\u00e0y t\u1eadp trung v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i<br \/>\n      c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n, gi\u00fap ban qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0<br \/>\n      h\u1ee3p l\u00fd h\u00f3a c\u00e1c quy tr\u00ecnh \u0111\u1ec3 c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t h\u01a1n.\n    <\/li>\n<li>\n      <b>\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b> \u2013 EBITDAR c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng khi x\u00e1c<br \/>\n      \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n, \u0111\u1eb7c bi\u1ec7t khi xem x\u00e9t vi\u1ec7c<br \/>\n      b\u00e1n ho\u1eb7c mua l\u1ea1i ti\u1ec1m n\u0103ng.\n    <\/li>\n<li>\n      <b>\u0110\u00e1nh gi\u00e1 qu\u1ea3n l\u00fd<\/b> \u2013 B\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u00ean<br \/>\n      ngo\u00e0i, EBITDAR cho ph\u00e9p \u0111\u00e1nh gi\u00e1 r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a ban qu\u1ea3n l\u00fd<br \/>\n      trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a kh\u00e1ch s\u1ea1n.\n    <\/li>\n<li>\n      <b>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/b> \u2013 EBITDAR c\u00f3 th\u1ec3 l\u00e0m n\u1ed5i b\u1eadt c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh<br \/>\n      ti\u1ec1m \u1ea9n b\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t b\u1ee9c tranh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 thu nh\u1eadp tr\u01b0\u1edbc c\u00e1c<br \/>\n      chi ph\u00ed l\u1edbn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t v\u1ec1<br \/>\n      c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c thay \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai.\n    <\/li>\n<li>\n      <b>T\u00ednh minh b\u1ea1ch<\/b> \u2013 \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan, EBITDAR<br \/>\n      cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn minh b\u1ea1ch v\u1ec1 hi\u1ec7u su\u1ea5t c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng<br \/>\n      h\u1ecd c\u00f3 m\u1ed9t s\u1ef1 hi\u1ec3u bi\u1ebft r\u00f5 r\u00e0ng v\u1ec1 v\u1ecb th\u1ebf t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n m\u00e0 kh\u00f4ng<br \/>\n      c\u00f3 s\u1ef1 b\u00f3p m\u00e9o c\u1ee7a chi ph\u00ed thu\u00ea ho\u1eb7c cho thu\u00ea.\n    <\/li>\n<\/ul>\n<h2>EBITDAR v\u00e0 Qu\u1ea3n L\u00fd Kh\u00e1ch S\u1ea1n Hi\u1ec7u Qu\u1ea3<\/h2>\n<p>\n    Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n hi\u1ec7n \u0111\u1ea1i, EBITDAR kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i<br \/>\n    ch\u00ednh; n\u00f3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c quy\u1ebft<br \/>\n    \u0111\u1ecbnh th\u00f4ng minh v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng<br \/>\n    EBITDAR m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 t\u1ea1o ra s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa m\u1ed9t kh\u00e1ch s\u1ea1n<br \/>\n    ch\u1ec9 \u0111\u1ee7 s\u1ee9c t\u1ed3n t\u1ea1i v\u00e0 m\u1ed9t kh\u00e1ch s\u1ea1n th\u1ef1c s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd.\n  <\/p>\n<div>\n    <img decoding=\"async\"\n      src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/XiSFxsMeN6KDK9AH65oQd6MVEjlxngdCimJD7IBO.jpg\"\n      alt=\"EBITDAR v\u00e0 Qu\u1ea3n L\u00fd Kh\u00e1ch S\u1ea1n Hi\u1ec7u Qu\u1ea3\"\n      width=\"100%\"\n      height=\"auto\"\n    \/>\n  <\/div>\n<h3>T\u1ed1i \u01afu H\u00f3a Doanh Thu v\u00e0 Ki\u1ec3m So\u00e1t Chi Ph\u00ed<\/h3>\n<p>\n    M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch l\u1edbn nh\u1ea5t c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng EBITDAR l\u00e0 kh\u1ea3 n\u0103ng gi\u00fap<br \/>\n    c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n t\u1eadp trung v\u00e0o vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a doanh thu v\u00e0 ki\u1ec3m<br \/>\n    so\u00e1t chi ph\u00ed. B\u1eb1ng c\u00e1ch lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 chi ph\u00ed thu\u00ea v\u00e0 kh\u1ea5u hao,<br \/>\n    EBITDAR cho ph\u00e9p h\u1ecd \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c h\u01a1n hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng<br \/>\n    ng\u00e0y.\n  <\/p>\n<p>\n    V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t kh\u00e1ch s\u1ea1n th\u1ea5y r\u1eb1ng EBITDAR c\u1ee7a h\u1ecd \u0111ang gi\u1ea3m, h\u1ecd c\u00f3 th\u1ec3 xem<br \/>\n    x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 t\u1ef7 l\u1ec7 l\u1ea5p \u0111\u1ea7y ph\u00f2ng, gi\u00e1 ph\u00f2ng trung b\u00ecnh v\u00e0 chi ph\u00ed<br \/>\n    v\u1eadn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n. C\u00f3 th\u1ec3 h\u1ecd c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<br \/>\n    chi\u1ebfn l\u01b0\u1ee3c gi\u00e1, t\u0103ng c\u01b0\u1eddng n\u1ed7 l\u1ef1c ti\u1ebfp th\u1ecb ho\u1eb7c t\u00ecm c\u00e1ch gi\u1ea3m chi ph\u00ed n\u0103ng<br \/>\n    l\u01b0\u1ee3ng.\n  <\/p>\n<h3>So S\u00e1nh Hi\u1ec7u Su\u1ea5t Gi\u1eefa C\u00e1c Kh\u00e1ch S\u1ea1n<\/h3>\n<p>\n    EBITDAR c\u0169ng l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 so s\u00e1nh hi\u1ec7u su\u1ea5t gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n<br \/>\n    kh\u00e1c nhau, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c chu\u1ed7i kh\u00e1ch s\u1ea1n l\u1edbn. V\u00ec chi ph\u00ed thu\u00ea v\u00e0<br \/>\n    c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m,<br \/>\n    EBITDAR cho ph\u00e9p c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a m\u1ed7i<br \/>\n    kh\u00e1ch s\u1ea1n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng.\n  <\/p>\n<p>\n    V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t chu\u1ed7i kh\u00e1ch s\u1ea1n c\u00f3 hai kh\u00e1ch s\u1ea1n \u1edf c\u00e1c th\u00e0nh ph\u1ed1 kh\u00e1c nhau,<br \/>\n    m\u1ed9t kh\u00e1ch s\u1ea1n c\u00f3 chi ph\u00ed thu\u00ea cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi kh\u00e1ch s\u1ea1n kia. B\u1eb1ng<br \/>\n    c\u00e1ch s\u1eed d\u1ee5ng EBITDAR, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a<br \/>\n    hai kh\u00e1ch s\u1ea1n m\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 chi ph\u00ed thu\u00ea.\n  <\/p>\n<h3>\u0110\u01b0a Ra Quy\u1ebft \u0110\u1ecbnh \u0110\u1ea7u T\u01b0<\/h3>\n<p>\n    Cu\u1ed1i c\u00f9ng, EBITDAR c\u00f3 th\u1ec3 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n \u0111\u01b0a ra c\u00e1c quy\u1ebft<br \/>\n    \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t. Khi xem x\u00e9t vi\u1ec7c mua l\u1ea1i m\u1ed9t kh\u00e1ch s\u1ea1n m\u1edbi ho\u1eb7c \u0111\u1ea7u<br \/>\n    t\u01b0 v\u00e0o n\u00e2ng c\u1ea5p c\u01a1 s\u1edf v\u1eadt ch\u1ea5t hi\u1ec7n c\u00f3, h\u1ecd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng EBITDAR \u0111\u1ec3 \u0111\u00e1nh<br \/>\n    gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0.\n  <\/p>\n<p>\n    V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n \u0111ang xem x\u00e9t vi\u1ec7c mua l\u1ea1i m\u1ed9t kh\u00e1ch<br \/>\n    s\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n, h\u1ecd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng EBITDAR \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng c\u1ea3i<br \/>\n    thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n. N\u1ebfu h\u1ecd tin r\u1eb1ng h\u1ecd c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n<br \/>\n    EBITDAR c\u1ee7a kh\u00e1ch s\u1ea1n b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i trong qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t<br \/>\n    \u0111\u1ed9ng, h\u1ecd c\u00f3 th\u1ec3 s\u1eb5n s\u00e0ng tr\u1ea3 gi\u00e1 cao h\u01a1n cho kh\u00e1ch s\u1ea1n.\n  <\/p>\n<h2>Nh\u1eefng Th\u00e1ch Th\u1ee9c Khi S\u1eed D\u1ee5ng EBITDAR<\/h2>\n<p>\n    M\u1eb7c d\u00f9 EBITDAR c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch, nh\u01b0ng n\u00f3 c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf m\u00e0 c\u00e1c nh\u00e0<br \/>\n    qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u1ea7n l\u01b0u \u00fd. M\u1ed9t trong nh\u1eefng th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t l\u00e0 EBITDAR<br \/>\n    kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, v\u00ec v\u1eady c\u00e1c c\u00f4ng ty kh\u00e1c nhau c\u00f3 th\u1ec3<br \/>\n    t\u00ednh to\u00e1n n\u00f3 kh\u00e1c nhau.\n  <\/p>\n<p>\n    \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 khi so s\u00e1nh EBITDAR gi\u1eefa c\u00e1c c\u00f4ng ty kh\u00e1c nhau, \u0111i\u1ec1u<br \/>\n    quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u c\u00e1ch m\u1ed7i c\u00f4ng ty t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 n\u00e0y. N\u1ebfu kh\u00f4ng, c\u00f3<br \/>\n    th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u01b0a ra c\u00e1c k\u1ebft lu\u1eadn sai l\u1ec7ch.\n  <\/p>\n<p>\n    M\u1ed9t th\u00e1ch th\u1ee9c kh\u00e1c l\u00e0 EBITDAR kh\u00f4ng t\u00ednh \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed m\u00e0 m\u1ed9t<br \/>\n    kh\u00e1ch s\u1ea1n ph\u1ea3i ch\u1ecbu. V\u00ed d\u1ee5, n\u00f3 kh\u00f4ng bao g\u1ed3m chi ph\u00ed l\u00e3i vay, thu\u1ebf ho\u1eb7c kh\u1ea5u<br \/>\n    hao. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 EBITDAR c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 ho\u00e0n h\u1ea3o<br \/>\n    v\u1ec1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch s\u1ea1n.\n  <\/p>\n<h2>L\u1eddi Khuy\u00ean \u0110\u1ec3 S\u1eed D\u1ee5ng EBITDAR Hi\u1ec7u Qu\u1ea3<\/h2>\n<p>\n    \u0110\u1ec3 s\u1eed d\u1ee5ng EBITDAR m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n n\u00ean tu\u00e2n th\u1ee7<br \/>\n    m\u1ed9t s\u1ed1 l\u1eddi khuy\u00ean sau:\n  <\/p>\n<ul>\n<li>\n      S\u1eed d\u1ee5ng EBITDAR k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c. EBITDAR kh\u00f4ng n\u00ean<br \/>\n      \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t m\u00ecnh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a kh\u00e1ch s\u1ea1n. Thay v\u00e0o \u0111\u00f3, n\u00f3<br \/>\n      n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c nh\u01b0 doanh thu tr\u00ean m\u1ed7i ph\u00f2ng<br \/>\n      c\u00f3 s\u1eb5n (RevPAR), t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 d\u00f2ng ti\u1ec1n t\u1ef1 do.\n    <\/li>\n<li>\n      Hi\u1ec3u c\u00e1ch t\u00ednh to\u00e1n EBITDAR c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c nhau. Khi so s\u00e1nh EBITDAR<br \/>\n      gi\u1eefa c\u00e1c c\u00f4ng ty kh\u00e1c nhau, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u c\u00e1ch m\u1ed7i c\u00f4ng ty<br \/>\n      t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 n\u00e0y. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0a ra c\u00e1c k\u1ebft lu\u1eadn sai<br \/>\n      l\u1ec7ch.\n    <\/li>\n<li>\n      S\u1eed d\u1ee5ng EBITDAR \u0111\u1ec3 theo d\u00f5i hi\u1ec7u su\u1ea5t theo th\u1eddi gian. EBITDAR c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c<br \/>\n      s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i hi\u1ec7u su\u1ea5t c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n theo th\u1eddi gian. \u0110i\u1ec1u n\u00e0y c\u00f3<br \/>\n      th\u1ec3 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c xu h\u01b0\u1edbng v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng<br \/>\n      su\u1ed1t v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n.\n    <\/li>\n<li>\n      S\u1eed d\u1ee5ng EBITDAR \u0111\u1ec3 so s\u00e1nh hi\u1ec7u su\u1ea5t gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n. EBITDAR c\u00f3 th\u1ec3<br \/>\n      \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u su\u1ea5t gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y c\u00f3<br \/>\n      th\u1ec3 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c kh\u00e1ch s\u1ea1n ho\u1ea1t \u0111\u1ed9ng t\u1ed1t v\u00e0 nh\u1eefng<br \/>\n      kh\u00e1ch s\u1ea1n c\u1ea7n c\u1ea3i thi\u1ec7n.\n    <\/li>\n<li>\n      S\u1eed d\u1ee5ng EBITDAR \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. EBITDAR c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<br \/>\n      \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi c\u1ee7a m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 gi\u00fap<br \/>\n      c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t v\u1ec1 vi\u1ec7c mua l\u1ea1i kh\u00e1ch s\u1ea1n<br \/>\n      m\u1edbi ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o n\u00e2ng c\u1ea5p c\u01a1 s\u1edf v\u1eadt ch\u1ea5t hi\u1ec7n c\u00f3.\n    <\/li>\n<\/ul>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>\n    EBITDAR l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd<br \/>\n    kh\u00e1ch s\u1ea1n \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u00f4ng minh v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng.<br \/>\n    Tuy nhi\u00ean, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u nh\u1eefng h\u1ea1n ch\u1ebf c\u1ee7a EBITDAR v\u00e0 s\u1eed d\u1ee5ng<br \/>\n    n\u00f3 k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c. B\u1eb1ng c\u00e1ch tu\u00e2n th\u1ee7 c\u00e1c l\u1eddi khuy\u00ean<br \/>\n    tr\u00ean, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng EBITDAR m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3<br \/>\n    c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00e0nh c\u00f4ng l\u00e2u d\u00e0i.\n  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>EBITDAR l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh ch\u1ec9 s\u1ed1 n\u00e0y cho kh\u00e1ch s\u1ea1n Gi\u1edbi thi\u1ec7u v\u1ec1 EBITDAR EBITDAR l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c ti\u1ec1n thu\u00ea). \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":446845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[],"footnotes":""},"categories":[17],"tags":[],"class_list":["post-446849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-sale-marketing"],"_links":{"self":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/446849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/comments?post=446849"}],"version-history":[{"count":0,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/446849\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media\/446845"}],"wp:attachment":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media?parent=446849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/categories?post=446849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/tags?post=446849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}