{"id":451687,"date":"2025-07-12T02:49:50","date_gmt":"2025-07-12T02:49:50","guid":{"rendered":"https:\/\/otavietnam.com\/?p=451687"},"modified":"2025-07-12T02:49:50","modified_gmt":"2025-07-12T02:49:50","slug":"ebitdar-la-gi-cong-thuc-tinh-va-y-nghia-cho-khach-san","status":"publish","type":"post","link":"https:\/\/otavietnam.com\/blog\/ebitdar-la-gi-cong-thuc-tinh-va-y-nghia-cho-khach-san\/","title":{"rendered":"EBITDAR l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u00fd ngh\u0129a cho kh\u00e1ch s\u1ea1n"},"content":{"rendered":"<h1>EBITDAR: Ch\u00eca Kh\u00f3a V\u00e0ng N\u00e2ng Cao S\u1ee9c Kh\u1ecfe T\u00e0i Ch\u00ednh Cho Kh\u00e1ch S\u1ea1n<\/h1>\n<h2>EBITDAR l\u00e0 g\u00ec? Gi\u1ea3i th\u00edch chi ti\u1ebft<\/h2>\n<p>EBITDAR (Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring\/Rent) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, EBITDAR gi\u00fap ch\u00fang ta nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng sinh l\u1eddi th\u1ef1c s\u1ef1 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n, b\u1ecf qua nh\u1eefng y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 g\u00e2y nhi\u1ec5u nh\u01b0 chi ph\u00ed l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 t\u00e1i c\u1ea5u tr\u00fac.<\/p>\n<p>EBITDAR t\u01b0\u01a1ng t\u1ef1 nh\u01b0 EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) quen thu\u1ed9c h\u01a1n. C\u1ea3 hai \u0111\u1ec1u cung c\u1ea5p m\u1ed9t th\u01b0\u1edbc \u0111o ch\u00ednh x\u00e1c h\u01a1n (so v\u1edbi l\u1ee3i nhu\u1eadn r\u00f2ng) v\u1ec1 kh\u1ea3 n\u0103ng <span style=\"color: red;\">t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i<\/span> c\u1ee7a m\u1ed9t doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch t\u1eadp trung v\u00e0o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng ty.<\/p>\n<p>Tuy nhi\u00ean, \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh l\u00e0 EBITDAR c\u00f2n lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea v\u00e0 t\u00e1i c\u1ea5u tr\u00fac. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u01b0 kh\u00e1ch s\u1ea1n (c\u0169ng nh\u01b0 nh\u00e0 h\u00e0ng, s\u00f2ng b\u1ea1c ho\u1eb7c h\u00e3ng h\u00e0ng kh\u00f4ng), nh\u1eefng n\u01a1i th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng cao. Vi\u1ec7c lo\u1ea1i b\u1ecf chi ph\u00ed thu\u00ea gi\u00fap so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c nhau, b\u1ea5t k\u1ec3 h\u1ecd s\u1edf h\u1eefu hay thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 ch\u1ec9 s\u1ed1 quan tr\u1ecdng n\u00e0y cho kh\u00e1ch s\u1ea1n, cung c\u1ea5p c\u00e1c m\u1eb9o \u0111\u1ec3 c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1ch <span style=\"color: red;\">c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c b\u00e1o c\u00e1o<\/span>.<\/p>\n<h2>C\u00f4ng th\u1ee9c t\u00ednh EBITDAR: Gi\u1ea3i th\u00edch chi ti\u1ebft<\/h2>\n<p>M\u1ed9t c\u00e1ch \u0111\u1ec3 t\u00ednh EBITDAR l\u00e0 tr\u01b0\u1edbc ti\u00ean x\u00e1c \u0111\u1ecbnh thu nh\u1eadp b\u1eb1ng c\u00e1ch tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed t\u1eeb doanh thu v\u00e0 sau \u0111\u00f3 c\u1ed9ng l\u1ea1i n\u0103m lo\u1ea1i chi ph\u00ed.<\/p>\n<p>C\u00f4ng th\u1ee9c cho EBITDAR nh\u01b0 sau:<\/p>\n<p><strong>EBITDAR = L\u1ee3i nhu\u1eadn + L\u00e3i vay + Thu\u1ebf + Kh\u1ea5u hao + Ph\u00e2n b\u1ed5 + Thu\u00ea\/T\u00e1i c\u1ea5u tr\u00fac<\/strong><\/p>\n<p>EBITDAR c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch c\u1ed9ng c\u00e1c lo\u1ea1i chi ph\u00ed c\u00f2n thi\u1ebfu v\u00e0o EBIT (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf) ho\u1eb7c EBITDA.<\/p>\n<p>EBITDAR \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng th\u00f4ng tin chi ti\u1ebft t\u1eeb b\u00e1o c\u00e1o thu nh\u1eadp, b\u00e1o c\u00e1o doanh thu v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t c\u00f4ng ty trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.<\/p>\n<p>C\u00e1c chi ph\u00ed tr\u00ean b\u1ecb lo\u1ea1i tr\u1eeb v\u00ec ch\u00fang s\u1ebd l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 thu nh\u1eadp v\u00ec ch\u00fang n\u1eb1m ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a ban qu\u1ea3n l\u00fd, chi ph\u00ed phi ti\u1ec1n m\u1eb7t ho\u1eb7c chi ph\u00ed m\u1ed9t l\u1ea7n. H\u00e3y xem x\u00e9t ch\u00fang m\u1ed9t c\u00e1ch chi ti\u1ebft:<\/p>\n<p><strong>L\u00e3i vay.<\/strong> L\u00e3i vay \u0111\u01b0\u1ee3c tr\u1ea3 cho c\u00e1c kho\u1ea3n vay ho\u1eb7c h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c nhau.<\/p>\n<p><strong>Thu\u1ebf.<\/strong> M\u1eb7c d\u00f9 ban qu\u1ea3n l\u00fd d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed thu\u1ebf, nh\u01b0ng thu\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c v\u00f9ng.<\/p>\n<p><strong>Kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5.<\/strong> Nh\u1eefng chi ph\u00ed n\u00e0y th\u1ec3 hi\u1ec7n chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00f2a nh\u00e0, \u0111\u1ed3 \u0111\u1ea1c v\u00e0 thi\u1ebft b\u1ecb) ho\u1eb7c v\u00f4 h\u00ecnh (ch\u1eb3ng h\u1ea1n nh\u01b0 quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u v\u00e0 gi\u1ea5y ph\u00e9p) trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a ch\u00fang. M\u1eb7c d\u00f9 ch\u00fang l\u00e0 chi ph\u00ed phi ti\u1ec1n m\u1eb7t, nh\u01b0ng ch\u00fang c\u00f3 th\u1ec3 c\u00f3 <a href=\"#\">t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn l\u1ee3i nhu\u1eadn<\/a>.<\/p>\n<p><strong>Chi ph\u00ed thu\u00ea.<\/strong> M\u1ed9t s\u1ed1 kh\u00e1ch s\u1ea1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd, trong khi nh\u1eefng kh\u00e1ch s\u1ea1n kh\u00e1c s\u1edf h\u1eefu ch\u00fang v\u00e0 c\u00f3 th\u1ec3 mang c\u00e1c kho\u1ea3n vay \u0111\u1ec3 mua ho\u1eb7c c\u1ea3i t\u1ea1o ch\u00fang. V\u00ec ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ch\u1ee9 kh\u00f4ng ph\u1ea3i chi ph\u00ed t\u00e0i ch\u00ednh, n\u00ean c\u00e1c kh\u00e1ch s\u1ea1n thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n \u00edt n\u1ee3 v\u00e0 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh h\u01a1n so v\u1edbi nh\u1eefng kh\u00e1ch s\u1ea1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch c\u00e1c so s\u00e1nh t\u00e0i ch\u00ednh.<\/p>\n<p><strong>Chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac.<\/strong> Khi kh\u00e1ch s\u1ea1n t\u00e1i c\u1ea5u tr\u00fac ho\u1ea1t \u0111\u1ed9ng, h\u1ecd th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi chi ph\u00ed m\u1ed9t l\u1ea7n cao, ch\u1eb3ng h\u1ea1n nh\u01b0 thanh to\u00e1n th\u00f4i vi\u1ec7c cho nh\u00e2n vi\u00ean b\u1ecb sa th\u1ea3i ho\u1eb7c ph\u00ed cho c\u00e1c nh\u00e0 t\u01b0 v\u1ea5n. EBITDAR lo\u1ea1i tr\u1eeb chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac v\u00ec ch\u00fang kh\u00f4ng t\u00e1i di\u1ec5n v\u00e0 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n<h2>T\u00ednh to\u00e1n EBITDAR: T\u1eebng b\u01b0\u1edbc<\/h2>\n<p>H\u00e3y l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 m\u1ed9t kh\u00e1ch s\u1ea1n n\u0103m ngo\u00e1i \u0111\u00e3 t\u1ea1o ra t\u1ed5ng doanh thu (t\u1eeb ph\u00f2ng, F&amp;B, s\u1ef1 ki\u1ec7n v\u00e0 c\u00e1c ngu\u1ed3n ph\u1ee5 tr\u1ee3 kh\u00e1c) l\u00e0 4.500.000 \u0111\u00f4 la.<\/p>\n<p>T\u1ed5ng chi ph\u00ed l\u00ean t\u1edbi 3.550.000 \u0111\u00f4 la, bao g\u1ed3m:<\/p>\n<ul>\n<li>Thu\u1ebf 550.000 \u0111\u00f4 la<\/li>\n<li>L\u00e3i vay 150.000 \u0111\u00f4 la<\/li>\n<li>Kh\u1ea5u hao 250.000 \u0111\u00f4 la<\/li>\n<li>Ph\u00e2n b\u1ed5: 100.000 \u0111\u00f4 la<\/li>\n<li>Chi ph\u00ed thu\u00ea 300.000 \u0111\u00f4 la<\/li>\n<\/ul>\n<div>\n<p>Thu nh\u1eadp r\u00f2ng l\u00e0 4.500.000 \u0111\u00f4 la \u2013 3.550.000 \u0111\u00f4 la = 950.000 \u0111\u00f4 la.<\/p>\n<p>Sau \u0111\u00f3, ch\u00fang t\u00f4i c\u1ed9ng l\u1ea1i chi ph\u00ed phi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 t\u00ednh to\u00e1n EBITDAR<\/p>\n<p><strong>= Thu nh\u1eadp r\u00f2ng + Thu\u1ebf + L\u00e3i vay + Kh\u1ea5u hao + Ph\u00e2n b\u1ed5 + Thu\u00ea<\/strong><\/p>\n<p>EBITDAR = 950.000 \u0111\u00f4 la + 550.000 \u0111\u00f4 la + 150.000 \u0111\u00f4 la + 250.000 \u0111\u00f4 la + 100.000 \u0111\u00f4 la + 300.000 \u0111\u00f4 la = 2.300.000 \u0111\u00f4 la<\/p>\n<\/div>\n<h3>EBITDAR bao nhi\u00eau l\u00e0 t\u1ed1t?<\/h3>\n<p>Gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i c\u1ee7a EBITDAR m\u1ed9t m\u00ecnh kh\u00f4ng cung c\u1ea5p nhi\u1ec1u th\u00f4ng tin chi ti\u1ebft. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 n\u00f3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 so s\u00e1nh n\u00f3 m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi nh\u1eefng n\u0103m tr\u01b0\u1edbc ho\u1eb7c c\u1ee7a c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c, ch\u00fang ta ph\u1ea3i li\u00ean h\u1ec7 n\u00f3 v\u1edbi t\u1ed5ng doanh thu b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. C\u00f4ng th\u1ee9c l\u00e0:<\/p>\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR<\/strong> = EBITDAR \/ T\u1ed4NG DOANH THU x 100<\/p>\n<p>S\u1eed d\u1ee5ng v\u00ed d\u1ee5 c\u1ee7a ch\u00fang t\u00f4i:<\/p>\n<p><strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR<\/strong> = 2.300.000 \/ 4.500.000 x 100 = <strong>51,11%<\/strong><\/p>\n<p>M\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n chung cho EBITDAR, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean 50% l\u00e0 m\u1ea1nh, trong khi b\u1ea5t k\u1ef3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u00e0o tr\u00ean 10% th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ed1t cho EBITDA.<\/p>\n<p>\u0110i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00e1ch s\u1ea1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i bao g\u1ed3m EBITDAR ho\u1eb7c EBITDA trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. C\u00e1c t\u1eadp \u0111o\u00e0n kh\u00e1ch s\u1ea1n l\u1edbn th\u01b0\u1eddng ti\u1ebft l\u1ed9 EBITDA, m\u1eb7c d\u00f9 th\u01b0\u1eddng l\u00e0 gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c l\u00e0 ph\u01b0\u01a1ng sai so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc h\u01a1n l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<p>M\u1eb7t kh\u00e1c, EBITDAR hi\u1ebfm khi \u0111\u01b0\u1ee3c chia s\u1ebb. M\u1ed9t ngo\u1ea1i l\u1ec7 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 <a href=\"#\">Dalata Hotel Group<\/a>, n\u01a1i \u0111\u00e3 b\u00e1o c\u00e1o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR l\u00e0 39,4% trong H1 2024, gi\u1ea3m nh\u1eb9 so v\u1edbi 40,6% trong H1 2023.<\/p>\n<h2 id=\"advantages\">\u01afu \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a EBITDAR<\/h2>\n<p>EBITDAR cho ph\u00e9p c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00e1ch s\u1ea1n so s\u00e1nh c\u00e1c kh\u00e1ch s\u1ea1n trong danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd ch\u00ednh x\u00e1c h\u01a1n so v\u1edbi EBITDA. \u0110i\u1ec1u n\u00e0y l\u00e0 do n\u00f3 lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea &#8211; c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 d\u1ef1a tr\u00ean v\u1ecb tr\u00ed v\u00e0 \u0111i\u1ec1u kho\u1ea3n thu\u00ea &#8211; c\u0169ng nh\u01b0 chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac m\u1ed9t l\u1ea7n c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<p>Ngo\u00e0i ra, v\u00ec n\u00f3 t\u1eadp trung m\u1ea1nh h\u01a1n v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng, EBITDAR cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft t\u1ed1t h\u01a1n v\u1ec1 xu h\u01b0\u1edbng doanh thu v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u00e0i h\u1ea1n. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong m\u1ed9t ng\u00e0nh c\u00f4ng nghi\u1ec7p th\u00e2m d\u1ee5ng t\u00e0i s\u1ea3n nh\u01b0 kh\u00e1ch s\u1ea1n, n\u01a1i nhu c\u1ea7u theo m\u00f9a v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u00e1ng k\u1ec3.<\/p>\n<p>Tuy nhi\u00ean, EBITDAR c\u0169ng c\u00f3 hai h\u1ea1n ch\u1ebf c\u1ea7n xem x\u00e9t:<\/p>\n<h3>1. \u0110\u00e2y l\u00e0 m\u1ed9t <a href=\"#\">ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i GAAP<\/a><\/h3>\n<p>EBITDAR kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi Nguy\u00ean t\u1eafc K\u1ebf to\u00e1n \u0110\u01b0\u1ee3c ch\u1ea5p nh\u1eadn Chung (GAAP). C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1c c\u00e1ch kh\u00e1c nhau \u0111\u1ec3 t\u00ednh to\u00e1n n\u00f3, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00f4ng nh\u1ea5t qu\u00e1n ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 tr\u00ecnh b\u00e0y sai, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00e2n lo\u1ea1i chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac th\u01b0\u1eddng xuy\u00ean l\u00e0 chi ph\u00ed m\u1ed9t l\u1ea7n khi ch\u00fang th\u1ef1c s\u1ef1 c\u00f3 th\u1ec3 ch\u1ec9 ra c\u00e1c v\u1ea5n \u0111\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u00e2u s\u1eafc h\u01a1n.<\/p>\n<h3>2. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 \u0111\u00e1ng tin c\u1eady cho d\u00f2ng ti\u1ec1n<\/h3>\n<p>M\u1eb7c d\u00f9 n\u00f3 lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed phi ti\u1ec1n m\u1eb7t nh\u01b0 kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5, nh\u01b0ng n\u00f3 c\u0169ng lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed ti\u1ec1n m\u1eb7t nh\u01b0 l\u00e3i vay, thu\u1ebf, ti\u1ec1n thu\u00ea v\u00e0 t\u00e1i c\u1ea5u tr\u00fac, nh\u1eefng chi ph\u00ed n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c kh\u00e1ch s\u1ea1n thanh to\u00e1n.<\/p>\n<h2 id=\"impact\">T\u00e1c \u0111\u1ed9ng c\u1ee7a EBITDAR \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a kh\u00e1ch s\u1ea1n<\/h2>\n<p>EBITDAR c\u00f3 th\u1ec3 gi\u00fap kh\u00e1ch s\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u1ed1t h\u01a1n trong nhi\u1ec1u l\u0129nh v\u1ef1c:<\/p>\n<h3>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>B\u1eb1ng c\u00e1ch ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch s\u1ea1n, EBITDAR cho th\u1ea5y t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o, \u0111\u1ed9c l\u1eadp v\u1edbi c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 quy\u1ec1n s\u1edf h\u1eefu. \u0110i\u1ec1u n\u00e0y gi\u00fap ban qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n t\u1eadp trung v\u00e0o vi\u1ec7c c\u1ea3i thi\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t nh\u01b0:<\/p>\n<ul>\n<li>M\u1ee9c \u0111\u1ed9 nh\u00e2n vi\u00ean<\/li>\n<li><a href=\"#\">Chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1<\/a><\/li>\n<li>Chi ph\u00ed th\u1ef1c ph\u1ea9m v\u00e0 \u0111\u1ed3 u\u1ed1ng (F&amp;B)<\/li>\n<li>D\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n<h3>T\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0<\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c kh\u00e1ch s\u1ea1n ho\u1eb7c t\u1eadp \u0111o\u00e0n \u0111\u1ed9c l\u1eadp \u0111ang mu\u1ed1n b\u00e1n, mua l\u1ea1i ho\u1eb7c t\u00e1i c\u1ea5p v\u1ed1n, EBITDAR cung c\u1ea5p m\u1ed9t th\u01b0\u1edbc \u0111o \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1m n\u0103ng trong t\u01b0\u01a1ng lai. M\u1ed9t EBITDAR m\u1ea1nh m\u1ebd cho th\u1ea5y s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh, c\u00f3 th\u1ec3:<\/p>\n<ul>\n<li>Gi\u00fap c\u00f3 \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u kho\u1ea3n vay thu\u1eadn l\u1ee3i<\/li>\n<li>T\u0103ng s\u1ee9c h\u1ea5p d\u1eabn c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ec1m n\u0103ng<\/li>\n<\/ul>\n<p>N\u00f3 c\u0169ng c\u00f3 th\u1ec3 gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng k\u00e9m hi\u1ec7u qu\u1ea3 trong danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111\u1ea7u t\u01b0 ho\u1eb7c tho\u00e1i v\u1ed1n.<\/p>\n<h3>\u0110\u00e0m ph\u00e1n thu\u00ea<\/h3>\n<p>EBITDAR l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 trang tr\u1ea3i ti\u1ec1n thu\u00ea, gi\u00fap kh\u00e1ch s\u1ea1n \u0111\u00e1nh gi\u00e1 xem chi ph\u00ed thu\u00ea c\u1ee7a h\u1ecd c\u00f3 b\u1ec1n v\u1eefng hay kh\u00f4ng. C\u00f4ng th\u1ee9c l\u00e0<\/p>\n<p><strong>T\u1ef7 l\u1ec7 trang tr\u1ea3i ti\u1ec1n thu\u00ea<\/strong> = EBITDAR\/TI\u1ec0N THU\u00ca<\/p>\n<p>S\u1eed d\u1ee5ng v\u00ed d\u1ee5 tr\u01b0\u1edbc \u0111\u00f3, t\u1ef7 l\u1ec7 l\u00e0<\/p>\n<p>2.300.000 \/ 300.000 = <strong>7,66<\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 r\u1ea5t t\u1ed1t, cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a kh\u00e1ch s\u1ea1n t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u1ea3 ti\u1ec1n thu\u00ea g\u1ea5p 7,66 l\u1ea7n.<\/p>\n<h3>H\u1ee3p t\u00e1c n\u1ed9i b\u1ed9<\/h3>\n<p>L\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng, EBITDAR cung c\u1ea5p m\u1ed9t \u0111i\u1ec3m chung cho c\u00e1c \u0111\u1ed9i t\u00e0i ch\u00ednh (ng\u01b0\u1eddi theo d\u00f5i l\u1ee3i nhu\u1eadn) v\u00e0 c\u00e1c \u0111\u1ed9i v\u1eadn h\u00e0nh (ng\u01b0\u1eddi qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n.<\/p>\n<h3>So s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>EBITDAR cho ph\u00e9p c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00e1ch s\u1ea1n so s\u00e1nh c\u00e1c kh\u00e1ch s\u1ea1n \u1edf c\u00e1c khu v\u1ef1c c\u00f3 chi ph\u00ed thu\u00ea v\u00e0 thu\u1ebf kh\u00e1c nhau, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng kh\u00e1ch s\u1ea1n ho\u1ea1t \u0111\u1ed9ng t\u1ed1t ho\u1eb7c c\u00f3 th\u1ec3 y\u00eau c\u1ea7u c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>V\u00ed d\u1ee5, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR th\u1ea5p h\u01a1n t\u1ea1i m\u1ed9t kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 th\u00fac \u0111\u1ea9y m\u1ed9t ph\u00e2n t\u00edch cho th\u1ea5y chi ph\u00ed ti\u1ec7n \u00edch qu\u00e1 m\u1ee9c do thi\u1ebft b\u1ecb l\u1ed7i th\u1eddi.<\/p>\n<h3>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/h3>\n<p>Khi EBITDAR \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 ADR (t\u1ef7 l\u1ec7 h\u00e0ng ng\u00e0y trung b\u00ecnh), t\u1ef7 l\u1ec7 l\u1ea5p \u0111\u1ea7y ho\u1eb7c <a href=\"#\">RevPAR (doanh thu tr\u00ean m\u1ed7i ph\u00f2ng c\u00f3 s\u1eb5n)<\/a>, n\u00f3 c\u00f3 th\u1ec3 gi\u00fap t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh.<\/p>\n<p>V\u00ed d\u1ee5, m\u1ed9t RevPAR cao k\u1ebft h\u1ee3p v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn EBITDAR th\u1ea5p c\u00f3 th\u1ec3 cho th\u1ea5y kh\u00e1ch s\u1ea1n \u0111ang t\u1ea1o ra doanh thu m\u1ea1nh, \u0111i\u1ec1u n\u00e0y kh\u00f4ng chuy\u1ec3n th\u00e0nh l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng do chi ph\u00ed cao.<\/p>\n<h2 id=\"tech\">C\u00f4ng ngh\u1ec7 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c theo d\u00f5i EBITDAR nh\u01b0 th\u1ebf n\u00e0o<\/h2>\n<p>Gi\u1ed1ng nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 s\u1ed1, EBITDAR ch\u1ec9 \u0111\u00e1ng tin c\u1eady nh\u01b0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n n\u00f3. M\u1ed9t s\u1ed1 ph\u1ea7n c\u1ee7a ng\u0103n x\u1ebfp c\u00f4ng ngh\u1ec7 c\u1ee7a kh\u00e1ch s\u1ea1n \u0111\u00f3ng g\u00f3p v\u00e0o m\u1ed9t EBITDAR ch\u00ednh x\u00e1c:<\/p>\n<h3>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00e1ch s\u1ea1n v\u00e0 PMS<\/h3>\n<p>V\u1ec1 ph\u00eda doanh thu c\u1ee7a c\u00f4ng th\u1ee9c EBITDAR, m\u1ed9t <a href=\"#\">h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n (PMS)<\/a> h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u t\u1eeb ph\u00f2ng, F&amp;B, v.v., trong khi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p theo d\u00f5i chi ph\u00ed t\u00e0i ch\u00ednh, bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, kh\u1ea5u hao v\u00e0 ti\u1ec1n thu\u00ea.<\/p>\n<p>Nhi\u1ec1u <a href=\"#\">n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n<\/a> \u0111i k\u00e8m v\u1edbi c\u00e1c m\u1eabu d\u1ef1ng s\u1eb5n \u0111\u1ec3 t\u00ednh to\u00e1n EBITDAR. M\u1ed9t PMS c\u00f3 ch\u1ee9c n\u0103ng \u0111a t\u00e0i s\u1ea3n cho ph\u00e9p c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00e1ch s\u1ea1n theo d\u00f5i v\u00e0 so s\u00e1nh EBITDAR tr\u00ean danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd.<\/p>\n<h3>Thu th\u1eadp v\u00e0 t\u00ednh to\u00e1n d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c<\/h3>\n<p>Ph\u1ea7n h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u tr\u1edf n\u00ean hi\u1ec7u qu\u1ea3 h\u01a1n n\u1ebfu PMS l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a m\u1ed9t b\u1ed9 \u1ee9ng d\u1ee5ng t\u1ef1 \u0111\u1ed9ng thu th\u1eadp v\u00e0 g\u1eedi d\u1eef li\u1ec7u EBITDAR, lo\u1ea1i b\u1ecf vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng t\u1ed1n th\u1eddi gian.<\/p>\n<h3>Ph\u1ea7n m\u1ec1m kinh doanh th\u00f4ng minh<\/h3>\n<p>\u0110\u1ec3 c\u1ea3i thi\u1ec7n EBITDAR, c\u00e1c nh\u00f3m c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <a href=\"#\">ph\u1ea7n m\u1ec1m kinh doanh th\u00f4ng minh<\/a> \u0111\u1ec3 c\u1ed9ng t\u00e1c, x\u00e1c \u0111\u1ecbnh c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ec3 gi\u1ea3m chi ph\u00ed v\u00e0 t\u00ecm c\u00e1ch t\u0103ng doanh thu.<\/p>\n<h2 id=\"tips\">7 m\u1eb9o \u0111\u1ec3 c\u1ea3i thi\u1ec7n EBITDAR<\/h2>\n<p>L\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn, EBITDAR c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n theo hai c\u00e1ch: t\u0103ng doanh thu v\u00e0 gi\u1ea3m chi ph\u00ed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 m\u1eb9o \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u \u0111\u00f3:<\/p>\n<h3>1. T\u1ed1i \u01b0u h\u00f3a doanh thu<\/h3>\n<p>T\u0103ng ADR v\u00e0 RevPAR b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng <a href=\"#\">m\u1ed9t RMS (h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd doanh thu)<\/a>, \u0111a d\u1ea1ng h\u00f3a c\u00e1c lu\u1ed3ng doanh thu (v\u00ed d\u1ee5: F&amp;B ho\u1eb7c s\u1ef1 ki\u1ec7n), khai th\u00e1c c\u00e1c ph\u00e2n kh\u00fac th\u1ecb tr\u01b0\u1eddng m\u1edbi nh\u01b0 c\u00e1c t\u1eadp \u0111o\u00e0n ho\u1eb7c nh\u00f3m gia \u0111\u00ecnh v\u00e0 tri\u1ec3n khai b\u00e1n th\u00eam\/b\u00e1n ch\u00e9o.<\/p>\n<h3>2. Ki\u1ec3m so\u00e1t chi ph\u00ed h\u00e0ng b\u00e1n (COGS)<\/h3>\n<p>S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 theo d\u00f5i chi ph\u00ed lao \u0111\u1ed9ng, ti\u1ec7n \u00edch v\u00e0 cung c\u1ea5p. V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>M\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd n\u0103ng l\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 kh\u00f4ng hi\u1ec7u qu\u1ea3<\/li>\n<li>M\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd lao \u0111\u1ed9ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a m\u1ee9c \u0111\u1ed9 nh\u00e2n vi\u00ean d\u1ef1a tr\u00ean d\u1ef1 b\u00e1o t\u1ef7 l\u1ec7 l\u1ea5p \u0111\u1ea7y<\/li>\n<li>Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd mua s\u1eafm v\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u1ec3 theo d\u00f5i m\u1ee9c \u0111\u1ed9 h\u00e0ng t\u1ed3n kho v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed cung c\u1ea5p.<\/li>\n<\/ul>\n<h3>3. C\u1ea3i thi\u1ec7n ti\u1ebfp th\u1ecb v\u00e0 ph\u00e2n ph\u1ed1i<\/h3>\n<p><a href=\"#\">T\u1ed1i \u01b0u h\u00f3a c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i<\/a> \u0111\u1ec3 gi\u1ea3m hoa h\u1ed3ng b\u00e1n h\u00e0ng. \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng hi\u1ec7n t\u1ea1i c\u1ee7a b\u1ea1n v\u1edbi OTA (\u0111\u1ea1i l\u00fd du l\u1ecbch tr\u1ef1c tuy\u1ebfn), GDS (H\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i to\u00e0n c\u1ea7u) v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ti\u1ebfp th\u1ecb tr\u1ef1c ti\u1ebfp.<\/p>\n<h3>4. C\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng<\/h3>\n<p>\u0110\u1ea7u t\u01b0 v\u00e0o c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft th\u01b0\u1edfng cho vi\u1ec7c l\u01b0u tr\u00fa l\u1eb7p l\u1ea1i b\u1eb1ng chi\u1ebft kh\u1ea5u, \u01b0u \u0111\u00e3i \u0111\u1ed9c quy\u1ec1n ho\u1eb7c \u0111\u1eb7c quy\u1ec1n nh\u01b0 n\u00e2ng c\u1ea5p mi\u1ec5n ph\u00ed v\u00e0 tr\u1ea3 ph\u00f2ng mu\u1ed9n.<\/p>\n<h3>5. Gi\u1ea3m chi ph\u00ed thu\u00ea<\/h3>\n<p>\u0110\u00e0m ph\u00e1n c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu\u00ea t\u1ed1t h\u01a1n, v\u00ed d\u1ee5: b\u1eb1ng c\u00e1ch t\u1eadn d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng thay \u0111\u1ed5i ho\u1eb7c b\u1eb1ng c\u00e1ch gia h\u1ea1n th\u1ecfa thu\u1eadn thu\u00ea trong th\u1eddi gian d\u00e0i h\u01a1n. C\u00e2n nh\u1eafc b\u00f9 \u0111\u1eafp chi ph\u00ed thu\u00ea b\u1eb1ng c\u00e1ch cho thu\u00ea l\u1ea1i c\u00e1c kh\u00f4ng gian \u00edt s\u1eed d\u1ee5ng, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00f2ng h\u1ed9i ngh\u1ecb ho\u1eb7c khu v\u1ef1c b\u00e1n l\u1ebb.<\/p>\n<h3>6. \u0110\u00e1nh gi\u00e1 l\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p<\/h3>\n<p>Th\u01b0\u1eddng xuy\u00ean xem x\u00e9t c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p th\u1ef1c ph\u1ea9m v\u00e0 \u0111\u1ed3 u\u1ed1ng, d\u1ecbch v\u1ee5 v\u1ec7 sinh, kh\u0103n tr\u1ea3i gi\u01b0\u1eddng v\u00e0 ti\u1ec7n nghi. T\u00ecm ki\u1ebfm c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ec3 h\u1ee3p nh\u1ea5t mua h\u00e0ng v\u1edbi \u00edt nh\u00e0 cung c\u1ea5p h\u01a1n ho\u1eb7c \u0111\u00e0m ph\u00e1n chi\u1ebft kh\u1ea5u s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/p>\n<h3>7. Kh\u00e1m ph\u00e1 quan h\u1ec7 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c<\/h3>\n<p>H\u00ecnh th\u00e0nh quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng, ch\u1eb3ng h\u1ea1n nh\u01b0 nh\u00e0 \u0111i\u1ec1u h\u00e0nh tour du l\u1ecbch, spa v\u00e0 nh\u00e0 h\u00e0ng, \u0111\u1ec3 cung c\u1ea5p c\u00e1c g\u00f3i k\u1ebft h\u1ee3p ho\u1eb7c khuy\u1ebfn m\u00e3i \u0111\u1ed3ng th\u01b0\u01a1ng hi\u1ec7u <a href=\"#\">c\u1ea3i thi\u1ec7n tr\u1ea3i nghi\u1ec7m c\u1ee7a kh\u00e1ch<\/a> v\u00e0 th\u00fac \u0111\u1ea9y \u0111\u1eb7t ph\u00f2ng.<\/p>\n<h2>Theo d\u00f5i &amp; c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh<\/h2>\n<p>EBITDAR gi\u00fap kh\u00e1ch s\u1ea1n \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, so s\u00e1nh t\u00e0i s\u1ea3n v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh s\u00e1ng su\u1ed1t. B\u1eb1ng c\u00e1ch c\u00f4 l\u1eadp c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t, n\u00f3 cung c\u1ea5p m\u1ed9t b\u1ee9c tranh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 l\u1ee3i nhu\u1eadn v\u00e0 ti\u1ec1m n\u0103ng. T\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7, kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng EBITDAR kh\u00f4ng ch\u1ec9 \u0111\u1ec3 theo d\u00f5i hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c \u0111\u1ec3 t\u0103ng tr\u01b0\u1edfng v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<div>\n<p>T\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u1edbi Cloudbeds.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>EBITDAR: Ch\u00eca Kh\u00f3a V\u00e0ng N\u00e2ng Cao S\u1ee9c Kh\u1ecfe T\u00e0i Ch\u00ednh Cho Kh\u00e1ch S\u1ea1n EBITDAR l\u00e0 g\u00ec? Gi\u1ea3i th\u00edch chi ti\u1ebft EBITDAR (Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring\/Rent) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":452778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard","override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"bottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"500","post_calculate_word_method":"str_word_count","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"1","show_inline_post_related":"0"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0","subtitle":""},"jnews_primary_category":[],"footnotes":""},"categories":[17],"tags":[],"class_list":["post-451687","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\/451687","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=451687"}],"version-history":[{"count":1,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/451687\/revisions"}],"predecessor-version":[{"id":452779,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/451687\/revisions\/452779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media\/452778"}],"wp:attachment":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media?parent=451687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/categories?post=451687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/tags?post=451687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}