Tác động của chu kỳ chuyển đổi tiền mặt đến khả năng sinh lời của doanh nghiệp vận tải, kho bãi tại Việt Nam=Impact of cash conversion cycle on the profitability of warehouse transportation enterprises in Vietnam

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Tác giả: Thị Hải Hậu Đinh

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.56-60

Bộ sưu tập: Metadata

ID: 243106

Thêm vào giỏ

Nghiên cứu tác động của chu kỳ chuyển đổi tiền mặt (CCC) đến khả năng sinh lời của các doanh nghiệp vận tải, kho bãi tại Việt Nam. Mẫu nghiên cứu được thu thập từ báo cáo tài chính của 49 doanh nghiệp vận tải, kho bãi niêm yết trên thị trường chứng khoán Việt Nam giai đoạn 2013 - 2022. Nghiên cứu sử dụng phương pháp hồi quy, ứng dụng phần mềm SPSS 26 trong nghiên cứu. Kết quả cho thấy: Kỳ thu tiền trung bình (ACP)
Kỳ luân chuyển hàng tồn kho (ICP)
Kỳ luân chuyển tiền (CCC) có tác động ngược chiều
Kỳ trả tiền trung bình (APP) tác động thuận chiều đến khả năng sinh lời (ROA). Nghiên cứu sử dụng hai biến kiểm soát, kết quả nghiên cứu cho thấy tỷ lệ nợ (DR) có tác động mạnh ngược chiều, quy mô doanh nghiệp (SIZE) ảnh hưởng cùng chiều đến ROA. Kết quả nghiên cứu là những gợi ý hữu ích cho các nhà quản trị cải thiện chu kỳ chuyển đổi tiền mặt nhằm tăng khả năng sinh lời cho các doanh nghiệp vận tải, kho bãi tại Việt Nam.This article studies the impact of the cash conversion cycle (CCC) on the profitability of transportation and warehousing enterprises in Vietnam. Research sample and data was collected from the financial reports of 49 transportation and warehousing enterprises listed on the Vietnam stock market in the period 2013 - 2022. The study used a regression method, applying SPSS 26 software in this study. The results show that: Average collection period (ACP)
Inventory conversion period (ICP)
Cash conversion period (CCC) has the opposite effect
Average payment period (APP) positively impacts profitability (ROA). The study used two control variables: debt ratio (DR) and enterprise size (SIZE). Research results show that DR has a strong impact in the opposite direction, SIZE has a positive impact on ROA. The research results are useful suggestions for administrators to improve the cash conversion cycle to increase profitability for transportation and warehousing enterprises in Vietnam.

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