{"id":447947,"date":"2025-03-06T10:26:54","date_gmt":"2025-03-06T10:26:54","guid":{"rendered":"https:\/\/otavietnam.com\/ebitdar-la-gi-cach-tinh-ebitdar-cho-khach-san-2024\/"},"modified":"2025-03-06T10:26:54","modified_gmt":"2025-03-06T10:26:54","slug":"ebitdar-la-gi-cach-tinh-ebitdar-cho-khach-san-2024","status":"publish","type":"post","link":"https:\/\/otavietnam.com\/blog\/ebitdar-la-gi-cach-tinh-ebitdar-cho-khach-san-2024\/","title":{"rendered":"EBITDAR l\u00e0 g\u00ec? C\u00e1ch t\u00ednh EBITDAR cho kh\u00e1ch s\u1ea1n 2024"},"content":{"rendered":"<h1><span style=\"color:red\">EBITDAR<\/span> l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn t\u00ednh <span style=\"color:red\">EBITDAR<\/span> cho Kh\u00e1ch s\u1ea1n (2024)<\/h1>\n<p>Trong ng\u00e0nh kh\u00e1ch s\u1ea1n \u0111\u1ea7y c\u1ea1nh tranh, vi\u1ec7c theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. M\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t l\u00e0 <span style=\"color:red\">EBITDAR<\/span>. V\u1eady <span style=\"color:red\">EBITDAR<\/span> l\u00e0 g\u00ec? T\u1ea1i sao n\u00f3 l\u1ea1i quan tr\u1ecdng \u0111\u1ed1i v\u1edbi kh\u00e1ch s\u1ea1n? V\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 d\u1ec5 hi\u1ec3u v\u1ec1 <span style=\"color:red\">EBITDAR<\/span>, gi\u00fap b\u1ea1n n\u1eafm b\u1eaft v\u00e0 \u1ee9ng d\u1ee5ng hi\u1ec7u qu\u1ea3 v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00e1ch s\u1ea1n.<\/p>\n<h2><span style=\"color:red\">EBITDAR<\/span> l\u00e0 g\u00ec?<\/h2>\n<p>\t<img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/GettyImages-868776554-1.jpg\" alt=\"EBITDAR l\u00e0 g\u00ec?\" width=\"100%\"><\/p>\n<p><span style=\"color:red\">EBITDAR<\/span> l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a &#8220;Earnings Before Interest, Taxes, Depreciation, Amortisation, and Restructuring or Rent Costs&#8221; (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao, ph\u00e2n b\u1ed5, v\u00e0 chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c thu\u00ea). \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c ng\u00e0nh c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac l\u1edbn, ch\u1eb3ng h\u1ea1n nh\u01b0 kh\u00e1ch s\u1ea1n, nh\u00e0 h\u00e0ng, ho\u1eb7c s\u00f2ng b\u1ea1c.<\/p>\n<p>N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, <span style=\"color:red\">EBITDAR<\/span> cho bi\u1ebft kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh, thu\u1ebf, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 ph\u00e2n t\u00edch v\u00e0 qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 g\u00e2y nhi\u1ec5u nh\u01b0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng thay \u0111\u1ed5i theo \u0111\u1ecba \u0111i\u1ec3m ho\u1eb7c chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac m\u1ed9t l\u1ea7n.<\/p>\n<p><span style=\"color:red\">EBITDAR<\/span> th\u01b0\u1eddng \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c nh\u01b0 EBIT (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf) v\u00e0 EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5). Tuy nhi\u00ean, <span style=\"color:red\">EBITDAR<\/span> \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng \u0111\u00e1ng k\u1ec3, v\u00ec n\u00f3 cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00e1c nhau 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.<\/p>\n<h2>T\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span>?<\/h2>\n<p>\t<img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/f7da0995-8d19-4af0-9adf-6df23354b9da.jpg\" alt=\"T\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng EBITDAR?\" width=\"100%\"><\/p>\n<p>\u0110\u1ed1i v\u1edbi ng\u00e0nh kh\u00e1ch s\u1ea1n, <span style=\"color:red\">EBITDAR<\/span> mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch quan tr\u1ecdng:<\/p>\n<ul>\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u00ednh x\u00e1c h\u01a1n:<\/strong> Kh\u00e1ch s\u1ea1n th\u01b0\u1eddng c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c thu\u00ea t\u00e0i s\u1ea3n l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn ho\u1eb7c khu du l\u1ecbch n\u1ed5i ti\u1ebfng. Vi\u1ec7c s\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span> gi\u00fap lo\u1ea1i b\u1ecf y\u1ebfu t\u1ed1 n\u00e0y, cho ph\u00e9p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch s\u1ea1n d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng t\u1ea1o ra doanh thu v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li><strong>So s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c nhau, ngay c\u1ea3 khi ch\u00fang c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c chu\u1ed7i kh\u00e1ch s\u1ea1n ho\u1eb7c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 mu\u1ed1n so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau.<\/li>\n<li><strong>Ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a kh\u00e1ch s\u1ea1n, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n. N\u00f3 c\u0169ng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n:<\/strong> B\u1eb1ng c\u00e1ch theo d\u00f5i <span style=\"color:red\">EBITDAR<\/span>, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c xu h\u01b0\u1edbng t\u00e0i ch\u00ednh quan tr\u1ecdng v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed, t\u0103ng doanh thu v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<p>T\u00f3m l\u1ea1i, <span style=\"color:red\">EBITDAR<\/span> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1ch s\u1ea1n \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, so s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n, ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h2><span style=\"color:red\">EBITDAR<\/span> v\u00e0 EBITDA: Ch\u00fang c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/h2>\n<p>M\u1eb7c d\u00f9 <span style=\"color:red\">EBITDAR<\/span> v\u00e0 EBITDA \u0111\u1ec1u l\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, nh\u01b0ng ch\u00fang kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau. S\u1ef1 kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa hai ch\u1ec9 s\u1ed1 n\u00e0y l\u00e0 <span style=\"color:red\">EBITDAR<\/span> lo\u1ea1i tr\u1eeb th\u00eam chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c thu\u00ea, trong khi EBITDA th\u00ec kh\u00f4ng.<\/p>\n<p>EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortisation) l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5. N\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p, nh\u01b0ng n\u00f3 kh\u00f4ng t\u00ednh \u0111\u1ebfn chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac.<\/p>\n<p>Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, <span style=\"color:red\">EBITDAR<\/span> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac l\u1edbn. B\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed n\u00e0y, <span style=\"color:red\">EBITDAR<\/span> cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00e1c nhau 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 ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac.<\/p>\n<p>V\u00ec v\u1eady, trong khi EBITDA l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 h\u1eefu \u00edch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a doanh nghi\u1ec7p, <span style=\"color:red\">EBITDAR<\/span> l\u1ea1i \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac l\u1edbn, ch\u1eb3ng h\u1ea1n nh\u01b0 kh\u00e1ch s\u1ea1n.<\/p>\n<h2>C\u00e1ch t\u00ednh <span style=\"color:red\">EBITDAR<\/span><\/h2>\n<p>\t<img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/Diagram_of_an_airline_Global_Distribution_System.jpg\" alt=\"C\u00e1ch t\u00ednh EBITDAR\" width=\"100%\"><\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh <span style=\"color:red\">EBITDAR<\/span> nh\u01b0 sau:<\/p>\n<p><strong><span style=\"color:red\">EBITDAR<\/span> = EBITDA + Chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac\/Thu\u00ea<\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li>EBITDA = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5<\/li>\n<li>Chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac\/Thu\u00ea = Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p ho\u1eb7c chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng<\/li>\n<\/ul>\n<p>\u0110\u1ec3 t\u00ednh <span style=\"color:red\">EBITDAR<\/span>, b\u1ea1n c\u1ea7n b\u1eaft \u0111\u1ea7u b\u1eb1ng c\u00e1ch t\u00ednh EBITDA. C\u00f4ng th\u1ee9c t\u00ednh EBITDA nh\u01b0 sau:<\/p>\n<p><strong>EBITDA = L\u1ee3i nhu\u1eadn r\u00f2ng + L\u00e3i vay + Thu\u1ebf + Kh\u1ea5u hao + Ph\u00e2n b\u1ed5<\/strong><\/p>\n<p>Sau khi \u0111\u00e3 t\u00ednh \u0111\u01b0\u1ee3c EBITDA, b\u1ea1n ch\u1ec9 c\u1ea7n c\u1ed9ng th\u00eam chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c thu\u00ea \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c <span style=\"color:red\">EBITDAR<\/span>.<\/p>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t kh\u00e1ch s\u1ea1n c\u00f3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh sau:<\/p>\n<ul>\n<li>Doanh thu: 2 tri\u1ec7u \u0111\u00f4 la<\/li>\n<li>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng: 1,2 tri\u1ec7u \u0111\u00f4 la<\/li>\n<li>L\u00e3i vay: 100.000 \u0111\u00f4 la<\/li>\n<li>Thu\u1ebf: 50.000 \u0111\u00f4 la<\/li>\n<li>Kh\u1ea5u hao: 80.000 \u0111\u00f4 la<\/li>\n<li>Ph\u00e2n b\u1ed5: 20.000 \u0111\u00f4 la<\/li>\n<li>Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng: 150.000 \u0111\u00f4 la<\/li>\n<\/ul>\n<p>\u0110\u1ec3 t\u00ednh <span style=\"color:red\">EBITDAR<\/span> cho kh\u00e1ch s\u1ea1n n\u00e0y, ch\u00fang ta th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ol>\n<li>T\u00ednh l\u1ee3i nhu\u1eadn r\u00f2ng: L\u1ee3i nhu\u1eadn r\u00f2ng = Doanh thu &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng &#8211; L\u00e3i vay &#8211; Thu\u1ebf &#8211; Kh\u1ea5u hao &#8211; Ph\u00e2n b\u1ed5 = 2.000.000 &#8211; 1.200.000 &#8211; 100.000 &#8211; 50.000 &#8211; 80.000 &#8211; 20.000 = 550.000 \u0111\u00f4 la<\/li>\n<li>T\u00ednh EBITDA: EBITDA = L\u1ee3i nhu\u1eadn r\u00f2ng + L\u00e3i vay + Thu\u1ebf + Kh\u1ea5u hao + Ph\u00e2n b\u1ed5 = 550.000 + 100.000 + 50.000 + 80.000 + 20.000 = 800.000 \u0111\u00f4 la<\/li>\n<li>T\u00ednh <span style=\"color:red\">EBITDAR<\/span>: <span style=\"color:red\">EBITDAR<\/span> = EBITDA + Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng = 800.000 + 150.000 = 950.000 \u0111\u00f4 la<\/li>\n<\/ol>\n<p>V\u1eady <span style=\"color:red\">EBITDAR<\/span> c\u1ee7a kh\u00e1ch s\u1ea1n n\u00e0y l\u00e0 950.000 \u0111\u00f4 la.<\/p>\n<h2><span style=\"color:red\">EBITDAR<\/span> bao nhi\u00eau l\u00e0 t\u1ed1t?<\/h2>\n<p>\t<img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/Group_Event_Distribution_v1.jpg\" alt=\"EBITDAR bao nhi\u00eau l\u00e0 t\u1ed1t?\" width=\"100%\"><\/p>\n<p>Kh\u00f4ng c\u00f3 m\u1ed9t con s\u1ed1 c\u1ee5 th\u1ec3 n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;<span style=\"color:red\">EBITDAR<\/span> t\u1ed1t&#8221; cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch s\u1ea1n. Tuy nhi\u00ean, m\u1ed9t quy t\u1eafc chung l\u00e0 <span style=\"color:red\">EBITDAR<\/span> c\u00e0ng cao so v\u1edbi doanh thu th\u00ec c\u00e0ng t\u1ed1t. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y kh\u00e1ch s\u1ea1n \u0111ang t\u1ea1o ra l\u1ee3i nhu\u1eadn l\u1edbn h\u01a1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n<p>M\u1ed9t c\u00e1ch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 <span style=\"color:red\">EBITDAR<\/span> l\u00e0 so s\u00e1nh n\u00f3 v\u1edbi <span style=\"color:red\">EBITDAR<\/span> c\u1ee7a c\u00e1c kh\u00e1ch s\u1ea1n t\u01b0\u01a1ng t\u1ef1 kh\u00e1c trong khu v\u1ef1c ho\u1eb7c trong c\u00f9ng ph\u00e2n kh\u00fac th\u1ecb tr\u01b0\u1eddng. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 so s\u00e1nh <span style=\"color:red\">EBITDAR<\/span> c\u1ee7a kh\u00e1ch s\u1ea1n v\u1edbi <span style=\"color:red\">EBITDAR<\/span> c\u1ee7a ch\u00ednh kh\u00e1ch s\u1ea1n \u0111\u00f3 trong c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 xem li\u1ec7u hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n hay kh\u00f4ng.<\/p>\n<p>M\u1ed9t s\u1ed1 chuy\u00ean gia t\u00e0i ch\u00ednh cho r\u1eb1ng t\u1ef7 l\u1ec7 <span style=\"color:red\">EBITDAR<\/span>\/doanh thu kho\u1ea3ng 10% tr\u1edf l\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ed1t. Tuy nhi\u00ean, con s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, v\u1ecb tr\u00ed v\u00e0 lo\u1ea1i h\u00ecnh kh\u00e1ch s\u1ea1n.<\/p>\n<h2>Khi n\u00e0o n\u00ean s\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span>?<\/h2>\n<p>S\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span> \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch trong c\u00e1c t\u00ecnh hu\u1ed1ng sau:<\/p>\n<ul>\n<li><strong>So s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n:<\/strong> Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, <span style=\"color:red\">EBITDAR<\/span> cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c nhau, ngay c\u1ea3 khi ch\u00fang c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng kh\u00e1c nhau.<\/li>\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n theo th\u1eddi gian:<\/strong> B\u1eb1ng c\u00e1ch theo d\u00f5i <span style=\"color:red\">EBITDAR<\/span> c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n trong nhi\u1ec1u n\u0103m, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y li\u1ec7u hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n hay kh\u00f4ng.<\/li>\n<li><strong>Ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a kh\u00e1ch s\u1ea1n, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n.<\/li>\n<li><strong>\u0110\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng thu\u00ea:<\/strong> <span style=\"color:red\">EBITDAR<\/span> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1eb7t b\u1eb1ng, v\u00ec n\u00f3 cho th\u1ea5y kh\u1ea3 n\u0103ng chi tr\u1ea3 ti\u1ec1n thu\u00ea c\u1ee7a kh\u00e1ch s\u1ea1n.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh:<\/strong> <span style=\"color:red\">EBITDAR<\/span> gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n theo d\u00f5i hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd r\u1eb1ng <span style=\"color:red\">EBITDAR<\/span> th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c chu\u1ed7i kh\u00e1ch s\u1ea1n l\u1edbn. N\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u00f9 h\u1ee3p cho c\u00e1c kh\u00e1ch s\u1ea1n nh\u1ecf ho\u1eb7c c\u00e1c kh\u00e1ch s\u1ea1n \u0111\u1ed9c l\u1eadp.<\/p>\n<h2>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c <span style=\"color:red\">EBITDAR<\/span> cho kh\u00e1ch s\u1ea1n<\/h2>\n<p>\t<img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/Travel-agent-uses-GDS.jpg\" alt=\"L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c EBITDAR cho kh\u00e1ch s\u1ea1n\" width=\"100%\"><\/p>\n<p>Vi\u1ec7c s\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span> trong ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho kh\u00e1ch s\u1ea1n:<\/p>\n<ul>\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u00ednh x\u00e1c h\u01a1n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a kh\u00e1ch s\u1ea1n b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 c\u00e1c chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac.<\/li>\n<li><strong>So s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c nhau, ngay c\u1ea3 khi ch\u00fang c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng kh\u00e1c nhau.<\/li>\n<li><strong>Ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a kh\u00e1ch s\u1ea1n, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n:<\/strong> B\u1eb1ng c\u00e1ch theo d\u00f5i <span style=\"color:red\">EBITDAR<\/span>, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c xu h\u01b0\u1edbng t\u00e0i ch\u00ednh quan tr\u1ecdng v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/li>\n<li><strong>\u0110\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n:<\/strong> <span style=\"color:red\">EBITDAR<\/span> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a kh\u00e1ch s\u1ea1n nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi xem x\u00e9t vi\u1ec7c b\u00e1n ho\u1eb7c mua l\u1ea1i.<\/li>\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd:<\/strong> <span style=\"color:red\">EBITDAR<\/span> gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a ban qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a kh\u00e1ch s\u1ea1n.<\/li>\n<li><strong>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro:<\/strong> <span style=\"color:red\">EBITDAR<\/span> c\u00f3 th\u1ec3 gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n b\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc c\u00e1c chi ph\u00ed l\u1edbn.<\/li>\n<li><strong>Minh b\u1ea1ch:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan, <span style=\"color:red\">EBITDAR<\/span> cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn minh b\u1ea1ch v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ecd c\u00f3 m\u1ed9t s\u1ef1 hi\u1ec3u bi\u1ebft r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n m\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi chi ph\u00ed thu\u00ea ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac.<\/li>\n<\/ul>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p><span style=\"color:red\">EBITDAR<\/span> l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1ch s\u1ea1n \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 to\u00e0n di\u1ec7n. B\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 g\u00e2y nhi\u1ec5u nh\u01b0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 t\u00e1i c\u1ea5u tr\u00fac, <span style=\"color:red\">EBITDAR<\/span> cho ph\u00e9p so s\u00e1nh hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n, ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 s\u00e1ng su\u1ed1t h\u01a1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 <span style=\"color:red\">EBITDAR<\/span> v\u00e0 c\u00e1ch \u1ee9ng d\u1ee5ng n\u00f3 v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00e1ch s\u1ea1n. H\u00e3y s\u1eed d\u1ee5ng <span style=\"color:red\">EBITDAR<\/span> m\u1ed9t c\u00e1ch th\u00f4ng minh \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh t\u1ed1t nh\u1ea5t cho kh\u00e1ch s\u1ea1n c\u1ee7a b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EBITDAR l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn t\u00ednh EBITDAR cho Kh\u00e1ch s\u1ea1n (2024) Trong ng\u00e0nh kh\u00e1ch s\u1ea1n \u0111\u1ea7y c\u1ea1nh tranh, vi\u1ec7c theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. M\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":447905,"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-447947","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\/447947","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=447947"}],"version-history":[{"count":0,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/447947\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media\/447905"}],"wp:attachment":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media?parent=447947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/categories?post=447947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/tags?post=447947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}