Giải pháp nâng cao hiệu quả hoạt Động kinh doanh dịch vụ sinh con trọn gói tại bệnh viện Đa khoa hoàn mỹ cửu long

Fy Vӵ [XҩW KLӋQ FӫD QKLӅX WKjQK SKҫQ NLQK WӃ FQJ YӟL ÿy VӵSKiW WULӇQ PҥQK PӁ FӫD QKLӅX GRDQK QJKLӋS NKiF NLQK GRDQKFQJ QJjQK NKLӃQ Kӑ JһS QKLӅX NKy NKăQ 9u Yұ\ ÿӇ Fy WKӇ WKӵF VӵFҥQK WUDQ

BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC CẦN THƠ

TRẦN THUẬN Ý

GIẢI PHÁP NÂNG CAO HIỆU QUẢ HOẠT ĐỘNG KINH DOANH DỊCH VỤ SINH CON TRỌN GÓI TẠI BỆNH VIỆN ĐA KHOA HOÀN MỸ CỬU LONG

ĐỀ ÁN THẠC SĨ CHUYÊN NGÀNH: QUẢN TRỊ KINH DOANH

MÃ SỐ NGÀNH: 8340101

NĂM 2024

BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC CẦN THƠ

TRẦN THUẬN Ý MSHV: M1422066

GIẢI PHÁP NÂNG CAO HIỆU QUẢ HOẠT ĐỘNG KINH DOANH DỊCH VỤ SINH CON TRỌN GÓI TẠI BỆNH VIỆN ĐA KHOA HOÀN MỸ CỬU LONG

ĐỀ ÁN THẠC SĨ CHUYÊN NGÀNH: QUẢN TRỊ KINH DOANH

MÃ SỐ NGÀNH: 8340101

GIÁO VIÊN HƯỚNG DẪN

TS NGUYỄN MINH CẢNH

NĂM 2024

7Ï0 7Ҳ7

Mөc tiêu cӫD ÿӅ tài này phân tích thӵc trҥQJ ÿiQK JLi KLӋu quҧ Yj ÿӅ xuҩtgiҧi pháp nâng cao hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑn gói tҥiBӋnh viӋn ĈD KRD +RjQ 0ӻ Cӱu Long Vӟi nӝi dung trên, tác giҧ kӃt hӧS ÿӗngthӡi viӋc phân WtFK ÿiQK JLi KLӋu quҧ kinh doanh và khҧo sát sӵ hài lòng cӫakhách hàng vӅ chҩW Oѭӧng dӏch vө sinh con trӑn gói Tӯ ÿy ÿѭD UD Pӝt sӕ giҧipháp nhҵm nâng cao sӵ hài lòng và hiӋu quҧ cӫa dӏch vө gói sinh khi triӇn khai tҥiBӋnh viӋQ ĈD KRD +RjQ 0ӻ Cӱu Long thuӝc thành phӕ CҫQ 7Kѫ 'ӵD YjR Fѫ Vӣcác lý thuyӃt vӅ hiӋu quҧ kinh doanh sinh con trӑn gói, dӏch vө, chҩW Oѭӧng dӏch

vө, mӕi quan hӋ giӳa chҩW Oѭӧng dӏch vө và sӵ hài lòng cӫa khách hàng, cácnghiên cӭX ÿӇ ÿѭD UD NKXQJ FkX Kӓi cho các nhân tӕ ҧQK Kѭӣng khi thӵchiӋQ ÿӅ án tҥi BӋnh viӋQ ĈD KRD +RjQ 0ӻ Cӱu Long Trong nghiên cӭu, ³*Lҧipháp nâng cao hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑn gói tҥi BӋnhviӋQ ĈD KRD +RjQ 0ӻ CӱX /RQJ´ ÿm ÿӅ xuҩt 5 nhân tӕ ҧQK KѭӣQJ ÿӃn chҩWOѭӧng dӏch vө cӫa khách hàng khi sӱ dөng gói sinh tҥi BӋnh viӋQ ĈD KRD +RjQ0ӻ Cӱu Long bao gӗm: (1) Sӵ WLQ Wѭӣng; (2) Sӵ thӓa mãn; (3) Sӵ ÿӗng cҧm; (4)Khҧ QăQJ phөc vө và (5) &ѫ Vӣ vұt chҩt ÿѭӧc khҧo sát thông qua 25 biӃn quansát Nghiên cӭX ÿm khҧo sát trӵc tiӃp 12 NKiFK KjQJ

QJѭӡL WKkQ ÿm Wӯng trҧi nghiӋm dӏch vө sinh con trӑn gói tҥi BӋnh viӋQ ĈD.KRD +RjQ 0ӻ CӱX /RQJ 7UrQ Fѫ Vӣ ÿy ÿӅ iQ ÿiQK JLi WKӵc trҥng hoҥW ÿӝngkinh doanh, sӵ hài lòng cӫa khách hàng vӅ dӏch vө JyL VLQK ÿӇ ÿӅ xuҩt mӝt sӕgiҧi pháp nâng cao hiӋu quҧ hoҥW ÿӝng kinh doanh và chҩW Oѭӧng cӫa dӏch vөsinh con trӑn gói cӫa BӋnh viӋQ ĈD KRD +RjQ 0ӻ CӱX /RQJ ÿDQJ WULӇn khai

7ӯ NKRi 'ӏFK Yө VLQK WUӑQ JyL FKҩW OѭӧQJ GӏFK Yө KLӋX TXҧ NLQK GRDQK

iii

ABSTRACT

The aim of this thesis is to analyze the current situation, evaluate theeffectiveness, and propose solutions to enhance the business performance of the

comprehensive childbirth service at Hoan My Cuu Long General Hospital The authorcombines the analysis of business performance evaluation and the survey of customersatisfaction regarding the quality of the comprehensive childbirth service Based onthis, several solutions are suggested to improve customer satisfaction and theeffectiveness of the childbirth package service when implemented at Hoan My CuuLong General Hospital in Can Tho City Based on the theories regarding theeffectiveness of comprehensive childbirth services, service quality, and the relationshipbetween service quality and customer satisfaction, studies have been conducted todevelop a framework of questions for factors influencing the implementation of theproject at Hoan My Cuu Long General Hospital In the research "Solutions to Enhancethe Business Performance of Comprehensive Childbirth Services at Hoan My CuuLong General Hospital," five factors affecting the service quality perceived bycustomers using the childbirth package at Hoan My Cuu Long General Hospital havebeen proposed: (1) Trust; (2) Satisfaction; (3) Empathy; (4) Service capacity; and (5)Infrastructure These factors were surveyed through 25 observation variables Thestudy directly surveyed 120 customers (family members) who had experienced thecomprehensive childbirth service at Hoan My Cuu Long General Hospital Based onthis foundation, the project evaluates the current business performance and customersatisfaction with the childbirth package service to propose solutions to enhance thebusiness performance and quality of the comprehensive childbirth service beingimplemented at Hoan My Cuu Long General Hospital.

Key words: childbirth package, service quality, business performance

iv

MӨC LӨC

i Lӡi cҧPѫQ ii Tómtҳt iiiAbstract iv

v Mөc lөc vi Danhmөc hình ix Danhmөc bҧng xDanh mөc các tӯ viӃt tҳt

1 Ĉһt vҩQÿӅ 1 1.2 Mөctiêu nghiên cӭu 2 1.2.1Mөc tiêu chung 2

3 1.2.3 Câu hӓi nghiêncӭu 3 ĈӕL Wѭӧng vàphҥm vi nghiên cӭu 3 ĈӕLWѭӧng nghiên cӭu và khҧo sát 3 1.3.2Phҥm vi nghiên cӭu 3 1.4

Bӕ cөc cӫD ÿӅ án 3

Fӭu 5 &ѫ Vӣ lýluұn 5 2.1.1 KháiniӋm hiӋu quҧ hoҥW ÿӝng kinh doanh 5 2.1.2Khái niӋm dӏch vө, dӏch vө y tӃ, dӏch vө sinh con trӑn gói 82.1.3 Các nhân tӕ ҧQK KѭӣQJ ÿӃn hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch vө sinhcon trӑn gói

122.1.4 HӋ thӕng các chӍ WLrX ÿiQK JLi KLӋu quҧ hoҥW ÿӝng kinhdoanh 16 /ѭӧc khҧo tàiliӋu 19 2.1.6 Sӵ hài lòngcӫD NKiFK KjQJ ÿӕi vӟi chҩW Oѭӧng dӏch vө 22

Fӭu 27 3KѭѫQJ SKiSWKX WKұp sӕ liӋu 27

3.1.4 KӃt quҧ hoҥW ÿӝng kinh doanh cӫa BӋnh viӋn Hoàn Mӻ CӱX /RQJ JLDLÿRҥn 2021 ± 2023

38

3.2 Thӵc trҥng hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑn gói tҥi BӋnh viӋn Hoàn

Mӻ Cӱu

Long 390{L WUѭӡng ҧQK KѭӣQJ ÿӃn hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑngói tҥi BӋnh viӋn Hoàn Mӻ Cӱu Long

39

3.2.2 Thông tin chung vӅ dӏch vө sinh trӑn gói tҥi BӋnh viӋQ ĈD KRD +RjQ 0ӻCӱu

Long 433.2.3 KӃt quҧ kinh doanh dӏch vө sinh con trӑn gói tҥi BӋnh viӋQ ĈD KRD +RjQ0ӻ CӱX /RQJ JLDL ÿRҥn 2021 ± 2023

&KѭѫQJ Giҧi pháp nâng cao hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑn gói tҥi BӋnh viӋn Hoàn Mӻ Cӱu

triӇn cӫa BӋnh viӋQ ĈD KRD +RjQ 0ӻ Cӱu Long 70 &ѫ Vӣ ÿӅ xuҩtgiҧi pháp 71 4.3 Giҧipháp 72 4.3.1GiҧL SKiS ÿLӅu chӍnh chi phí triӇn khai gói sinh 724.3.2 Giҧi pháp vӅ giá gói sinh và hình thӭc thanh toán 73 4.3.3 Giҧi pháp vӅ dӏch vө ѭX ÿmL VDX VLQK

Fӫa gói sinh 76 &KѭѫQJ KӃt luұn và kiӃn nghӏ 79 5.1 KӃtluұn 79 5.2KiӃn nghӏ 79Ĉӕi vӟi chính quyӅQ ÿӏD SKѭѫQJ 79

vii

Ĉӕi vӟi Sӣ Y TӃ 80Tài liӋu tham khҧo

81

Phө lөc phiӃu khҧR ViW ÿiQK JLi Vӵ hài lòng cӫD NKiFK KjQJ ÿӕi vӟi dӏch vөsinh con trӑn gói tҥi BӋnh viӋn ÿa khoa Hoàn Mӻ Cӱu Long

84

WU~ JLѭӡng tҥi BӋnh viӋn Hoàn Mӻ Cӱu Long 44 +uQK3KzQJ OѭX WU~ JLѭӡng tҥi BӋnh viӋn Hoàn Mӻ Cӱu Long 45Hình 3.6: Quy trình triӇn khai gói sinh tҥi BӋnh viӋn Hoàn Mӻ Cӱu Long 50 Hình 4.1: Quy trình thanh toán gói sinh online tҥi BӋnh viӋn Hoàng MӻCӱu Long 75

ix

'$1+ 0Ө& %Ҧ1*

Bҧng 2.1: Mӕi liên hӋ giӳa mô hình Servqual gӕc và mô hình hiӋuchӍnh 24 Bҧng 2.2: Thӕng kê các WKDQJ ÿR ÿѭӧc sӱ dөng trong bàinghiên cӭu 25 Bҧng 2.1: Sӕ Oѭӧng khách hàng nhұp viӋn sinh tҥi

BV Hoàn Mӻ Cӱu Long 26

Bҧng 3.1: KӃt quҧ hoҥW ÿӝng kinh doanh cӫa BӋnh viӋn Hoàn Mӻ CӱX /RQJJLDL ÿRҥn 2021 ± 2023

38

Bҧng 3.2: Tình hình nhân sӵ khoa sҧn tҥi BV Hoàn Mӻ CӱX /RQJ JLDL ÿRҥn 2021

- 2023

43Bҧng 3.3: Giá gói sinh tҥi BӋnh viӋn ĈD NKRD +RjQ 0ӻ CӱX /RQJ JLDL ÿRҥn

2021 - 2023

46Bҧng 3.4: MӭF ÿӝ ÿyQJ góp cӫa dӏch vө sinh con trӑn gói tҥi BV Hoàn Mӻ CӱuLong JLDL ÿRҥn 2021 ± 2023

Long 60

Bҧng 4.1: Giá gói sinh cӫa các BӋnh viӋn trong khu vӵc

67 %ҧQJ *LҧL SKiS ÿӅ [XҩW QkQJ FDR KLӋXTXҧ KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyL WҥL %ӋQKYLӋQ ĈD KRD +RjQ 0ӻ &ӱX /RQJ 75

Bҧng 2.3: Bҧng phí khách hàng thanh toán gói sinh BӋnh viӋn Hoàn Mӻ Cӱu Long 75

CSKH : &KăP VyF NKiFK KjQJ

PTKH : 3KiW WULӇQ NKiFK KjQJ

NIPT : ӻ WKXұW [pW QJKLӋP VjQJ OӑF WUѭӟF VLQK NK{QJ [kP

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7URQJ QJjQK \ WӃ Wѭ QKkQ FNJQJ Yұ\ WUѭӟF QKӳQJ ELӃQ ÿəL FӫDWKӏ WUѭӡQJ YӅ WULӃW Ot NLQK GRDQK FNJQJ QKѭ Oҩ\ TXDQ ÿLӇPÿӏQK KѭӟQJ NKiFK KjQJ OjP WUXQJ WkP EXӝF Kӑ NK{QJ WKӇ NK{QJWKӵF KLӋQ FiF FKLӃQ OѭӧF NLQK GRDQK SK KӧS ÿӇ WKtFK ӭQJ YӟL VӵWKD\ ÿəL FӫD WKӏ WUѭӡQJ %rQ FҥQK ÿy KLӋQ QD\ ÿDQJ FKӭQJ NLӃQPӝW FXӝF FҥQK WUDQK NKӕF OLӋW JLӳD FiF %ӋQK YLӋQ Wѭ WURQJ

ÿy PӛL %ӋQK YLӋQ ÿӅX ÿDQJ WuP FiFK ÿӇ QəL EұW Yj WKX K~W NKiFKKjQJ YӅ SKtD PuQK 0ӝW SKҫQ TXDQ WUӑQJ WURQJ FXӝF FҥQK WUDQKQj\ Oj FKLӃQ OѭӧF NLQK GRDQK QKҵP PDQJ OҥL KLӋX TXҧ KRҥW ÿӝQJFKR GRDQK QJKLӋS FӫD PuQK &iF

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*ҫQ ÿk\ FKtQK ViFK GkQ Vӕ QѭӟF WD ÿm FKX\ӇQ WUӑQJ WkP Wӯ NӃKRҥFK KyD JLD ÿuQK

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Oj ѭX WLrQ KjQJ ÿҫX FӫD FiF JLD ÿuQK KLӋQ QD\ +ӑ TXDQ ÿLӇP UҵQJ ÿLVLQK OX{Q Oj NKRҧQJ WKӡL JLDQ Kӑ ÿѭӧF QJKƭ GѭӥQJ WUmL QJKLӋPQKӳQJ GӏFK Yө WӕW QKҩW DQ WRjQ QKҩW ÿӇ FQJ QJѭӡL WKkQ PuQKÿyQ WKjQK YLrQ Ep QKӓ FKjR ÿӡL 1JRjL UD WKHR Newbrander và ctv (1992)NKL QJѭӡi bӋQK ÿѭӧc yêu cҫu phҧL ÿLӅu trӏ hay phүu thuұt hӑ sӁ cho rҵQJ ÿk\

Oj mӝt viӋc rҩt nghiêm trӑQJ GR ÿy Kӑ sӁ cҭn trӑQJ KѫQ WURQJ YLӋc lӵa chӑnBӋnh viӋn Theo Tabibi (2001) viӋc lӵa chӑn BӋnh viӋn là mӝt biӇu hiӋn cӫa hành

vi xã hӝL ÿy Oj kӃt quҧ tӯ rҩt nhiӅu nhân tӕ phӭc tҥp Wong EL và ctv (1987); Jenkinson C và ctv.

FNJQJ QrX U} FKҩW Oѭӧng dӏch vө là nhӳng biӃn quan trӑng trong viӋc lӵachӑn BӋnh viӋn &KtQK Yu WKӃ FKҩW OѭӧQJ GӏFK Yө WKăP NKiP ÿLӅXWUӏ EӋQK QyL FKXQJ Yj GӏFK Yө VLQK Qӣ ÿӝL QJNJ EiF Vƭ OX{Q QyLULrQJ Oj YҩQ ÿӅ ÿѭӧF Kӑ TXDQ WkP Yj ÿһW OrQ KjQJ ÿҫX

1ҳP EҳW ÿѭӧF WKӵF WUҥQJ WUrQ %ӋQK YLӋQ ĈD KRD +RjQ 0ӻ &ӱX/RQJ ÿm ÿL ÿҫX WURQJ NKL YӵF Ĉ%6&/ WULӇQ NKDL GӏFK Yө VDQK FRQWUӑQ JyL YӟL Vӭ PӋQK FӫD NK{QJ FKӍ ÿѫQ WKXҫQ Oj FXQJ FҩS FiF GӏFK

Yө \ WӃ Pj FzQ Oj WҥR UD QKӳQJ WUҧL QJKLӋP WtFK FӵF Yj an tâm cKR PҽEҫX Yj JLD ÿuQK WURQJ TXi WUuQK WKăP NKiP Yj VLQK FRQ ĈӗQJ WKӡLFKX\rQ NKRD 6ҧQ FNJQJ Oj PӝW WURQJ QăP FKX\rQ NKRD PNJL QKӑQErQ FҥQK FKX\rQ KRD 7LP 0ҥFK 7LrX +yD 7KҫQ LQK ± &ѫ ;ѭѫQJ KӟS Yj

&ҩS &ӭX ÿѭӧF 7ұS ÿRjQ < KRD +RjQ 0ӻ ÿҫX Wѭ FKR %ӋQK YLӋQ ĈD KRD+RjQ 0ӻ &ӱX /RQJ WURQJ JLD ÿRҥQ ± ÿӇ QkQJ WҫP SKiW WULӇQ YjJLӳ YӳQJ Yӏ WKӃ Vӕ Oj %ӋQK YLӋQ Wѭ QKkQ KjQJ ÿҫX WҥL 9LӋW 1DPQyL FKXQJ Yj NKX YӵF Ĉ%6&/ QyL ULrQJ 7X\ QKLrQ WURQJ TXi WUuQKWULӇQ NKDL WKu %ӋQK YLӋQ ÿDQJ YҩS SKҧL Vӵ FҥQK WUDQK FӫDQKLӅX %ӋQK YLӋQ NKiF WURQJ NKX YӵF QKѭ %ӋQK YLӋQ 3KѭѫQJ

&KkX 3Kө 6ҧQ &ҫQ 7Kѫ %ӋQK YLӋQ ĈҥL +ӑF 1DP &ҫQ 7Kѫ«FNJQJ ÿmÿѭD YjR YұQ KjQK GӏFK Yө WUӑQ JyL ÿL VLQK %rQ FҥQK ÿy WKӵFWUҥQJ KLӋQ QD\ WҥL +RjQ 0ӻ &ӱX /RQJ NKL WULӇQ NKDL YүQ FzQQKLӅX ÿLӇP YѭӟQJ PҳF Yj FKѭD PDQJ OҥL KLӋX TXҧ FDR ÿӇ FҥQKWUDQK FNJQJ QKѭ ÿHP OҥL Vӵ KjL OzQJ FKR NKiFK KjQJ NKL Vӱ GөQJGӏFK Yө 9ӟL QKӳQJ WKӵF WӃ WUrQ YLӋF ÿiQK JLi FKҩW OѭӧQJ GӏFK YjKLӋX TXҧ FӫD KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyLOjP Fѫ Vӣ ÿӇ ÿӅ xuҩt các giҧi pháp nâng cao hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch

vө này là rât cҫn thiӃW WURQJ JLDL ÿRҥn hiӋn nay Thông qua ÿy QJKLrQ Fӭu

sӁ góp phҫn giúp BӋnh viӋn nâng cao hiӋu quҧ NLQK GRDQK Yj ÿiS ӭng nhu cҫu

ngày càng cao cӫa khách hàng 'R ÿy tác giҧ lӵa chӑQ ÿӅ tài: ³*Lҧi pháp nâng cao

hiӋu quҧ hoҥW ÿӝng kinh doanh dӏch vө sinh con trӑn gói tҥi BӋnh viӋn ĈD hoa Hoàn Mӻ CӱX /RQJ´ FKR ÿӅ án tӕt nghiӋp thҥF Vƭ Fӫa mình.

0өF WLrX Fө WKӇ

3KkQ WtFK WKӵF WUҥQJ KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQKFRQ WUӑQ JyL WҥL %ӋQK YLӋQ ĈD NKRD +RjQ 0ӻ &ӱX /RQJ JLDL ÿRҥQ

- 2023

ĈiQK JLi Vӵ KjL OzQJ FӫD NKiFK KjQJ YӅ dӏFK Yө VLQK FRQ WUӑQJyL WҥL %ӋQK YLӋQ ĈD KRD +RjQ 0ӻ &ӱX /RQJ

ĈӅ [XҩW PӝW Vӕ JLҧL SKiS QkQJ FDR KLӋX TXҧ KRҥW ÿӝQJ NLQKGRDQK GӏFK Yө VLQK FRQ WUӑQ JyL WҥL %ӋQK YLӋQ ĈD NKRD +RjQ 0ӻ

Oj KLӋX TXҧ KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyL FӫD

%ӋQK YLӋQ ĈD KRD +RjQ 0ӻ &ӱX /RQJ WҥL WKjQK SKӕ &ҫQ 7Kѫ

%ӕ FөF FӫD ÿӅ iQ

%ӕ FөF ÿӅ iQ ÿѭӧF FKLD WKjQK FKѭѫQJ YӟL FiF QӝL GXQJ

Fө WKӇ QKѭ VDX &KѭѫQJ 7əQJ TXDQ ÿӅ WjL QJKLrQ

FӭX

3

&KѭѫQJ Qj\ VӁ JLӟL WKLӋX Fѫ Vӣ KuQK WKjQK ÿӅ WjL PөF WLrXQJKLrQ FӭX SKҥP YL Yj ÿӕL WѭӧQJ QJKLrQ FӭX FҩX WU~F FӫD ÿӅ iQ

&KѭѫQJ &ѫ Vӣ Oê WKX\ӃW Yj 3KѭѫQJ SKiS QJKLrQ FӭX

&KѭѫQJ Qj\ WəQJ NӃW Oê WKX\ӃW Yj QJKLrQ FӭX YӅ KLӋX TXҧKRҥW ÿӝQJ NLQK GRDQK &KҩW OѭӧQJ GӏFK Yө &iF WLrX FKt ÿiQK JLi

Yj FiF FKtQK ViFK Kӛ WUӧ ÿӇ SKiW WULӇQ GӏFK Yө

&KѭѫQJ 7KӵF WUҥQJ KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyL WҥL %ӋQK YLӋQ ĈD KRD +RjQ 0ӻ &ӱX /ong.

&KѭѫQJ Qj\ OjP U} QKӳQJ WuQK KuQK NLQK GRDQK KLӋQ WҥL YӅPһW GRDQK WKX FKL SKt OӧL QKXұQ Yj NӃW TXҧ NKҧR ViW FKҩWOѭӧQJ GӏFK Yө VLQK FRQ WҥL %ӋQK YLӋQ EDR JӗP P{ Wҧ Gӳ OLӋXWKX WKұS ÿѭӧF

&KѭѫQJ ĈӏQK KѭӟQJ Yj JLҧL SKiS QkQJ FDR KLӋX TXҧ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ WҥL %ӋQK YLӋQ ĈD KRD +RjQ 0ӻ

&ӱX /RQJ

&KѭѫQJ Qj\ WUuQK Ej\ ÿӏQK KѭӟQJ FKLӃQ OѭӧF NLQK GRDQK VҳSWӟL FӫD %ӋQK YLӋQ và ÿӅ [XҩW FiF JLҧL SKiS ÿӇ QkQJ FDR KLӋX TXҧNLQK GRDQK FӫD GӏFK Yө VLQK FRQ WUӑQ JyL WҥL %ӋQK YLӋQ

&KѭѫQJ ӃW OXұQ Yj NLӃQ QJKӏ

&KѭѫQJ Qj\ WəQJ NӃW TXi WUuQK WKӵF KLӋQ FӫD ÿӅ iQ %rQ FҥQK

ÿy ÿӅ iQ FNJQJ QrX OrQ QKӳQJ ÿyQJ JyS FӫD ÿӅ WjL YӅ PһW WKӵF WLӉQ

Yj QKӳQJ KҥQ FKӃ FQJ YӟL ÿӅ [XҩW FKR KѭӟQJ QJKLrQ FӭX WLӃS WKHR

QKkQ WjL YұW OӵF WLӅQ YӕQ ÿӇ ÿҥW ÿѭӧF PөF WLrX [iF ÿӏQK +LӋXTXҧ Qj\ ÿѭӧF ÿR OѭӡQJ GӵD WUrQ YLӋF [HP [pW PӕL TXDQ KӋ JLӳDFKҩW OѭӧQJ FӫD NӃW TXҧ WҥR UD Yj PӭF ÿӝ KDR SKt QJXӗQ OӵF 1KѭYұ\ EҧQ FKҩW FӫD KLӋX TXҧ NLQK GRDQK Oj PӭF ÿӝ Vӱ GөQJ FiF QJXӗQOӵF FӫD GRDQK QJKLӋS ÿӇ ÿҥW ÿѭӧF FiF PөF WLrX ÿm ÿӏQK &ө WKӇNKL ÿiQK JLi KLӋX TXҧ NLQK GRDQK Vӵ WtQK WRiQ KLӋX TXҧ ODRÿӝQJ [m KӝL ÿѭӧF ÿһW WURQJ PӕL WѭѫQJ TXDQ JLӳD OѭӧQJ NӃW TXҧKӳX tFK FXӕL FQJ WKX ÿѭӧF Yj PӭF KDR SKt ODR ÿӝQJ [m KӝL Eӓ UD7URQJ NKL ÿy QKLӅX QKj TXҧQ WUӏ FKR UҵQJ KLӋX TXҧ NLQKGRDQK ÿѭӧF [iF ÿӏQK EӣL Wӹ OӋ JLӳD NӃW TXҧ ÿҥW ÿѭӧF Yj FKL SKt Eӓ

UD ÿӇ ÿҥW ÿѭӧF NӃW TXҧ ÿy 7KHR 0DQIUHG

7tQK KLӋX TXҧ ÿѭӧF [iF ÿӏQK EҵQJ FiFK Oҩ\ NӃW TXҧ WtQK WKHRÿѫQ Yӏ JLi WUӏ FKLD FKR FKL SKt GRDQK WKX 1yL FiFK NKiF KLӋXTXҧ NLQK GRDQK NK{QJ FKӍ SKө WKXӝF YjR NӃW TXҧ ÿҫX UD Pj FzQSKҧL [HP [pW ÿӃQ FKL SKt ÿm Eӓ UD ÿӇ ÿҥW ÿѭӧF NӃW TXҧ ÿy WҥR QrQPӝW Wӹ OӋ JLӳD JLi WUӏ NӃW TXҧ Yj FKL SKt ÿҫX YjR

7ӯ QKӳQJ TXDQ ÿLӇP WUrQ Fy WKӇ KLӇX PӝW FiFK NKiL TXiWUҵQJ +LӋX TXҧ NLQK GRDQK Oj PӝW SKҥP WU SKҧQ iQK FiFKGRDQK QJKLӋS Vӱ GөQJ QJXӗQ OӵF FӫD PuQK 0өF WLrX Oj ÿҥW ÿѭӧFKLӋX TXҧ FDR QKҩW WURQJ FiF PөF WLrX Yj NӃ KRҥFK NLQK GRDQK ÿm

ÿӅ UD &ө WKӇ GRDQK QJKLӋS FҫQ VR ViQK Vӵ FKrQK OӋFK JLӳD NӃWTXҧ ÿҫX UD Yj ÿҫX YjR JLӳD FKL SKt ÿҫX Wѭ Yj GRDQK WKX QKұQ ÿѭӧF

&KӍ FiF GRDQK QJKLӋS NLQK GRDQK PӟL FҫQ ÿiQK JLi FKӍ Vӕ Qj\ YuPөF WLrX FӫD Kӑ Oj WӕL ÿD KyD OӧL QKXұQ

Phân tích KLӋX TXҧ KRҥW ÿӝQJ NLQK GRDQK Oj TXi WUuQK QJKLrQFӭX Yj ÿiQK JLi WRjQ Eӝ TXi WUuQK Yj NӃW TXҧ KRҥW ÿӝQJ NLQKGRDQK FӫD GRDQK QJKLӋS 0өF ÿtFK Oj OjP U} FKҩW OѭӧQJ KRҥW ÿӝQJNLQK GRDQK Yj QKұQ GLӋQ FiF QJXӗQ WLӅP QăQJ FҫQ ÿѭӧF NKDL WKiF7ӯ ÿy GRDQK QJKLӋS Fy WKӇ ÿӅ UD FiF SKѭѫQJ iQ Yj JLҧL SKiS QkQJFDR KLӋX TXҧ KRҥW ÿӝQJ VҧQ [XҩW NLQK GRDQK 3KkQ WtFK KLӋXTXҧ KRҥW ÿӝQJ NLQK GRDQK NK{QJ FKӍ JL~S [iF ÿӏQK WUuQK ÿӝ NLQKGRDQK KLӋQ WҥL FӫD GRDQK QJKLӋS Pj FzQ FXQJ FҩS Fѫ Vӣ ÿӇ FiF QKjTXҧQ WUӏ [HP [pW ÿiQK JLi WuP UD FiF QKkQ Wӕ ҧQK KѭӣQJ ÿӃQ WuQKKuQK VҧQ [XҩW NLQK GRDQK

5

2.1.1.2 é QJKƭD

Ĉ͙L YͣL QKj TX̫Q WU͓ 7K{QJ WLQ Wӯ SKkQ WtFK +4.' JL~S FiF QKj TXҧQ

WUӏ ÿR OѭӡQJ NKҧ QăQJ VLQK OӧL FNJQJ QKѭ WLӅP OӵF WjL FKtQK GjLKҥQ FӫD GRDQK QJKLӋS 1y FNJQJ Kӛ WUӧ QKj TXҧQ WUӏ WURQJ YLӋFÿiQK JLi QăQJ OӵF TXҧQ Oê OұS NӃ KRҥFK Yj NLӇP VRiW KRҥW ÿӝQJFӫD GRDQK QJKLӋS

Ĉ͙L YͣL QKj ÿ̯X W˱ ӃW TXҧ Wӯ SKkQ WtFK +4.' FKR SKpS QKj ÿҫX Wѭ

ELӃW ÿѭӧF Vӕ YӕQ Kӑ ÿm ÿҫX Wѭ Fy ÿѭӧF Vӱ GөQJ KLӋX TXҧ KD\NK{QJ 1y JL~S QKj ÿҫX Wѭ ÿiQK JLi WULӇQ YӑQJ SKiW WULӇQ FӫDGRDQK QJKLӋS WURQJ WѭѫQJ ODL

Ĉ͙L YͣL FiF F˯ TXDQ FK F QăQJ FͯD 1Kj Q˱ͣF

F˯ TXDQ WKX͇ NL͋P WRiQ QKj Q˱ͣF F˯ TXDQ WK͙QJ Nr &iF FKӍ WLrX SKҧQ

iQK KLӋX TXҧ NLQK GRDQK Yj KLӋX TXҧ Vӱ GөQJ YӕQ QJkQ ViFK JL~SNLӇP WUD WuQK KuQK WKӵF KLӋQ QJKƭD Yө WjL FKtQK FӫD GRDQKQJKLӋS ÿӕL YӟL QJkQ ViFK 1Kj QѭӟF 7K{QJ TXD SKkQ WtFK FiF Fѫ TXDQQj\ Fy WKӇ ÿiQK JLi YLӋF WXkQ WKӫ OXұW NLQK GRDQK Yj FiF FKӃ ÿӝWjL FKtQK FӫD GRDQK QJKLӋS 3KkQ WtFK KLӋX TXҧ NLQK GRDQKFNJQJ FKR SKpS ÿiQK JLi WӕF ÿӝ WăQJ WUѭӣQJ FӫD FiF GRDQK QJKLӋS'ӵD WUrQ NӃW TXҧ SKkQ WtFK FiF Fѫ TXDQ FKӭF QăQJ Fy WKӇ NLӃQQJKӏ FiF ELӋQ SKiS ÿӇ KRjQ WKLӋQ FKӃ ÿӝ WjL FKtQK Wӯ ÿy WK~F ÿҭ\

Vӵ SKiW WULӇQ FӫD KRҥW ÿӝQJ NLQK GRDQK

Ĉ͙L YͣL FiF ÿ͙L W˱ͫQJ NKiF 7K{QJ WLQ GR +4.' PDQJ OҥL Oj FăQ Fӭ TXDQ

WUӑQJ Yj ÿiQJ WLQ Fұ\ ÿӇ ÿѭD UD FiF TX\ӃW ÿӏQK ÿ~QJ ÿҳQ

&KXQJ TX\ OҥL SKkQ WtFK +4.' NK{QJ FKӍ Oj F{QJ Fө ÿiQK JLi QӝL

Eӝ Pj FzQ FXQJ FҩS WK{QJ WLQ TXDQ WUӑQJ FKR FiF ErQ OLrQ TXDQJL~S Kӑ ÿѭD UD FiF TX\ӃW ÿӏQK FKLӃQ OѭӧF Yj ÿҧP EҧR Vӵ SKiWWULӇQ EӅQ YӳQJ FӫD GRDQK QJKLӋS

UD QKӳQJ ѭX WKӃ FӫD PuQK WUrQ WKӏ WUѭӡQJ ĈLӅX Qj\ FKR SKpSGRDQK QJKLӋS [k\ GӵQJ Fѫ FҩX PһW KjQJ NLQK GRDQK KLӋX TXҧ JySSKҫQ QkQJ FDR WəQJ PӭF OӧL QKXұQ

3KkQ WtFK KRҥW ÿӝQJ NLQK GRDQK FNJQJ JL~S QKұQ GLӋQ FiFQKkQ Wӕ ErQ WURQJ Yj ErQ QJRjL ҧQK KѭӣQJ ÿӃQ NӃW TXҧ NLQKGRDQK ÿӗQJ WKӡL WuP UD QJX\rQ QKkQ Jk\ QrQ PӭF ÿӝ ҧQK KѭӣQJ ÿy1Kӡ Yұ\ GRDQK QJKLӋS Fy WKӇ ÿӅ UD FiF ELӋQ SKiS NKDL WKiF NKҧQăQJ WLӅP WjQJ Yj NKҳF SKөF QKӳQJ \ӃX NpP WӗQ WҥL WURQJ TXiWUuQK KRҥW ÿӝQJ NLQK GRDQK

ĈӕL WѭӧQJ Vӱ GөQJ ÿӇ ÿiQK JLi KLӋX TXҧ KRҥW ÿӝQJ NLQK GRDQK

ĈӕL WѭӧQJ FӫD SKkQ WtFK KRҥW ÿӝQJ NLQK GRDQK Oj TXi WUuQK

Yj NӃW TXҧ FӫD KRҥW ÿӝQJ NLQK GRDQK FQJ YӟL Vӵ WiF ÿӝQJ FӫD FiFQKkQ Wӕ ҧQK KѭӣQJ ÿӃQ TXi WUuQK Yj NӃW TXҧ ÿy ÿѭӧF ELӇX KLӋQWK{QJ TXD FiF FKӍ WLrX NLQK WӃ

6

.ӃW TXҧ NLQK GRDQK Pj WD QJKLrQ FӭX Fy WKӇ Oj NӃW TXҧ FӫDWӯQJ JLDL ÿRҥQ ULrQJ ELӋW QKѭ NӃW TXҧ PXD KjQJ NӃW TXҧ VҧQ[XҩW NӃW TXҧ EiQ KjQJ Y Y KD\ Fy WKӇ Oj NӃW TXҧ WəQJ KӧS FӫDTXi WUuQK NLQK GRDQK NӃW TXҧ WjL FKtQK Y Y

.KL SKkQ WtFK NӃW TXҧ NLQK GRDQK QJѭӡL WD KѭӟQJ YjR NӃWTXҧ WKӵF KLӋQ FiF ÿӏQK KѭӟQJ PөF WLrX NӃ KRҥFK SKѭѫQJ iQ ÿһWUD

.ӃW TXҧ NLQK GRDQK WK{QJ WKѭӡQJ ÿѭӧF ELӇX KLӋQ GѭӟL FiFFKӍ WLrX NLQK WӃ &KӍ WLrX là Vӵ [iF ÿӏQK YӅ QӝL GXQJ Yj SKҥP YLFӫD FiF NӃW TXҧ NLQK GRDQK 1ӝL GXQJ FKӫ \ӃX FӫD SKkQ WtFK NӃWTXҧ Oj SKkQ WtFK FiF FKӍ WLrX NӃW TXҧ NLQK GRDQK Pj '1 ÿm ÿҥWÿѭӧF WURQJ NǤ QKѭ GRDQK WKX EiQ KjQJ JLi WUӏ VҧQ [XҩW JLiWKjQK OӧL QKXұQ 7X\ QKLrQ NKL

SKkQ WtFK FiF FKӍ WLrX NӃW TXҧ NLQK GRDQK FK~QJ WD SKҧL OX{Q

OX{Q ÿһW WURQJ PӕL TXDQ KӋ YӟL FiF ÿLӅX NLӋQ

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Wӕ NLQK GRDQK QKѭ JLi WKjQK Wӹ VXҩW FKL SKt GRDQK OӧL QăQJVXҩW ODR ÿӝng

'ӵD YjR PөF ÿtFK SKkQ WtFK Pj FK~QJ WD FҫQ Vӱ GөQJ FiF ORҥL FKӍWLrX NKiF QKDX Fө WKӇ &KӍ WLrX Vӕ WX\ӋW ÿӕL FKӍ WLrX VӕWѭѫQJ ÿӕL FKӍ WLrX EuQK TXkQ &KӍ WLrX Vӕ WX\ӋW ÿӕL GQJ ÿӇÿiQK JLi TX\ P{ NӃW TXҧ NLQK GRDQK KD\ ÿLӅX NLӋQ NLQK GRDQK

&KӍ WLrX Vӕ WѭѫQJ ÿӕL GQJ WURQJ SKkQ WtFK FiF PӕL TXDQ KӋJLӳD FiF Eӝ SKұQ FiF TXDQ KӋ NӃW FҩX TXDQ KӋ Wӹ OӋ Yj [X KѭӟQJSKiW WULӇQ &KӍ WLrX EuQK TXkQ SKҧQ iQK WUuQK ÿӝ SKə ELӃQ FӫDFiF KLӋQ WѭӧQJ

7XǤ PөF ÿtFK QӝL GXQJ Yj ÿӕL WѭӧQJ SKkQ WtFK ÿӇ Fy WKӇ VӱGөQJ FiF FKӍ WLrX KLӋQ YұW JLi WUӏ KD\ FKӍ WLrX WKӡL JLDQ 1Jj\QD\ WURQJ NLQK WӃ WKӏ WUѭӡQJ FiF '1 WKѭӡQJ GQJ FKӍ WLrX JLiWUӏ 7X\ QKLrQ FiF '1 VҧQ [XҩW '1 FKX\rQ NLQK GRDQK PӝW KRһF PӝW

Vӕ PһW KjQJ Fy TX\ P{ OӟQ YүQ Vӱ GөQJ NӃW KӧS FKӍ WLrX KLӋQ YұWErQ FҥQK FKӍ WLrX JLi WUӏ 7URQJ SKkQ WtFK FNJQJ FҫQ SKkQ ELӋWFKӍ WLrX Yj WUӏ Vӕ FKӍ WLrX &KӍ WLrX Fy QӝL GXQJ NLQK WӃWѭѫQJ ÿӕL əQ ÿӏQK FzQ WUӏ Vӕ FKӍ WLrX OX{Q OX{Q WKD\ ÿəL WKHRWKӡL JLDQ Yj ÿӏD ÿLӇP Fө WKӇ

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Wӕ bên WURQJ FӫD PӛL KLӋQ WѭӧQJ TXi WUuQK Yj PӛL ELӃQ ÿӝQJ FӫD

Qy WiF ÿӝQJ WUӵF WLӃS KRһF JLiQ WLӃS ӣ PӝW PӭF ÿӝ Yj [X KѭӟQJ [iFÿӏQK ÿӃQ FiF NӃW TXҧ ELӇX KLӋQ FiF FKӍ WLrX

1KLӋP Yө FӫD SKkQ WtFK KLӋX TXҧ NLQK GRDQK

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6DX ÿy FҫQ [iF ÿӏQK FiF QKkQ Wӕ ҧQK KѭӣQJ ÿӃQ FiF FKӍ WLrX YjWuP UD QJX\rQ QKkQ Jk\ UD PӭF ÿӝ ҧQK KѭӣQJ ÿy ĈLӅX Qj\ Fy WKӇ EDRJӗP FiF QKkQ Wӕ QӝL Eӝ FӫD GRDQK QJKLӋS QKѭ TXҧQ Oê VҧQ [XҩWWLrX WKө FNJQJ QKѭ FiF QKkQ Wӕ ErQ QJRjL QKѭ ELӃQ ÿӝQJ WUrQWKӏ WUѭӡQJ FKtQK ViFK FӫD FKtQK SKӫ KRһF Vӵ WKD\ ÿəL WURQJ P{LWUѭӡQJ NLQK GRDQK

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9Ӆ WKӕQJ Nr NLQK WӃ GӏFK Yө ÿѭӧF FRL Oj PӝW OƭQK YӵF NLQK

WӃ NK{QJ EDR JӗP FiF QJjQK Q{QJ QJKLӋS Yj F{QJ QJKLӋp (Delaunay &Gadrey, 2012) Theo Flipo (1988 GӏFK Yө Oj EҩW NǤ KjQK ÿӝQJ KD\ Vӵ WKӵFKLӋQ QjR Pj PӝW ErQ FXQJ FҩS FKR ErQ NKiF WӗQ WҥL PӝW FiFK Y{KuQK Yj NK{QJ QKҩW WKLӃW ÿL ÿӃQ PӝW TXDQ KӋ Vӣ KӳX

7KHR 7ӯ ÿLӇQ 7LӃQJ 9LӋt: ³'ӏFK Yө Oj F{QJ YLӋF SKөF Yө WUӵF WLӃSFKR QKӳQJ QKX FҫX QKҩW ÿӏQK FӫD Vӕ ÿ{QJ Fy Wə FKӭF Yj ÿѭӧF WUҧF{QJ´ (Phê, 1994) 7KHR 7ӯ ÿLӇQ %iFK NKRD 9LӋW 1DP GӏFK Yө Oj ³QKӳQJKRҥW ÿӝQJ SKөF Yө QKҵP WKӓD PmQ QKX FҫX VҧQ [XҩW NLQK GRDQK

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6ӵ NӃW KӧS JLӳD KjQJ KyD Yj GӏFK Yө WUrQ WKӏ WUѭӡQJ PDQJ WtQK

ÿD GҥQJ WKHR RWOHU+jQJ KyD FKjR EiQ WUrQ WKӏ WUѭӡQJ WKѭӡQJ EDR JӗP Fҧ PӝW VӕGӏFK Yө Yj WKjQK SKҫQ GӏFK Yө Fy WKӇ Oj WKjQK SKҫQ WKӭ \ӃX KD\FKӫ \ӃX WURQJ WəQJ Vӕ KjQJ KyD chào bán 1ӃX SKkQ ORҥL KjQJ KyDFKjR EiQ WUҧL WKHR Vӵ NӃW KӧS Wӯ PӝW SKtD Oj KjQJ KyD WKXҫQ W~\ÿӃQ SKtD ErQ NLD Oj GӏFK Yө WKXҫQ W~\ WD Fy WKӇ SKkQ OjP QăP ORҥLKjQJ KyD KӳX KuQK WKXҫQ W~\ KjQJ KyD KӳX KuQK Fy NqP WKHR GӏFK

Yө KjQJ KӛQ KӧS

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VDX(1) Dӏch vө là mӝW ³Vҧn phҭP´ Oj NӃt quҧ cӫD TXi WUuQK ODR ÿӝng vàsҧn xuҩt nhҵm thӓa mãn mӝt nhu cҫX QjR ÿy FӫD FRQ QJѭӡi Khác vӟi hàng hóahӳu hình, dӏch vө nhiӅu khi là vô hình, phi vұt thӇ;

(2) Dӏch vө là các hoҥW ÿӝng, sӵ cӕ gҳng hay viӋc hoàn tҩt do mӝt bên thӵchiӋn ÿӇ cung cҩp cho mӝt bên khác ViӋc cӕ gҳng, hoàn tҩW WKѭӡng không thӇ

sӡ, thҩ\ ÿѭӧc Bҧn thân các nhân tӕ ³ÿҫX YjR´ ³ÿҫX UD´ Fӫa dӏch vө FNJQJNK{QJ WKӇ sӡ, thҩ\ ÿѭӧc Do ÿy YLӋc cung ӭng dӏch vө NK{QJ ÿѭD ÿӃn mӝt

sӵ chiӃm hӳu nào;

(3) Dӏch vө là các hoҥW ÿӝng kinh tӃ, nó tҥo ra giá trӏ và cung cҩp các lӧi íchcho khách hàng vào mӝt thӡL ÿLӇm và không gian cө thӇ

7yP OҥL QrQ FKăQJ FҫQ KLӇX GӏFK Yө WKHR TXDQ ÿLӇP FӫD.RWOHU ³'ӏFK Yө Oj PӑL KRҥW ÿӝQJ Yj NӃW TXҧ Pj PӝW ErQ Fy WKӇFXQJ FҩS FKR ErQ NLD Yj FKӫ \ӃX Oj Y{ KuQK Yj NK{QJ GүQ ÿӃQ TX\ӅQ

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GӏFK Yө KL PXD VҧQ SKҭP YұW FKҩW QJѭӡL PXD Fy WKӇ QKuQ WKҩ\

Vӡ FKҥP \rX FҫX NLӇP ÿӏQK WKӱ QJKLӋP FKҩW OѭӧQJ WUѭӟF NKLTX\ӃW ÿӏQK PXD Yj Vӱ GөQJ FK~QJ 7URQJ NKL ÿy GӏFK Yө NK{QJ FyKuQK GiQJ Fө WKӇ NK{QJ WKӇ FkQ ÿRQJ ÿR ÿӃP WUѭӟF NKL PXD QKѭWKӃ 'R WtQK FKҩW Y{ KuQK NK{QJ Fy ³PүX´ NK{QJ GQJ WKӱ QKѭ FiFVҧQ SKҭP YұW FKҩW QrQ TX\ӃW

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ÿӏQK FӫD QJѭӡL PXD GӏFK Yө WKѭӡQJ Oj FKӫ TXDQ KѫQ Oj NKiFK TXDQ+ӑ VӁ FăQ Fӭ Wӯ ÿӏD ÿLӇP FRQ QJѭӡL WUDQJ WKLӃW Eӏ F{QJ QJKӋ WjLOLӋX WK{QJ WLQ ELӇX WѭӧQJ Yj JLi Fҧ Pj Kӑ WKҩ\ ÿӇ VX\ GLӉQ YӅFKҩW OѭӧQJ GӏFK Yө 9Ӆ SKtD GRDQK QJKLӋS Kӑ FNJQJ FҧP WKҩ\ UҩWNKy NKăQ WURQJ YLӋF QKұQ WKӭF QKѭ WKӃ QjR YӅ GӏFK Yө Yj ÿiQK JLiFKҩW OѭӧQJ GӏFK Yө (Robinson, 1999)

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7URQJ QJKLrQ FӭX FӫD PuQK :LOOLDP KDQFKLWSRO

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Oj PӝW KuQK WKӭF GӏFK Yө \ WӃ Pj FiF EiF Vƭ Yj Fѫ Vӣ \ WӃ FXQJ FҩS FKRSKө Qӳ PDQJ WKDL EDR JӗP WҩW Fҧ FiF GӏFK Yө FҫQ WKLӃW Wӯ TXiWUuQK FKXҭQ Eӏ WUѭӟF VLQK TXi WUuQK VLQK FRQ Yj FKăP VyF VDXVLQK &iF GӏFK Yө Qj\ WKѭӡQJ ÿѭӧF FXQJ FҩS GѭӟL GҥQJ PӝW JyL KRjQ

FKӍQK YӟL PӝW JLi WUӏ Fӕ ÿӏQK JL~S QJѭӡL Vӱ GөQJ GӉ GjQJ TXҧQ OêFKL SKt Yj WLӋQ OӧL KѫQ WURQJ TXi WUuQK VLQK FRQ 0ӝW JyL GӏFK

Yө VLQK FRQ WUӑQ JyL WKѭӡQJ EDR JӗP FiF GӏFK Yө VDX

(1) &KăP VyF WU˱ͣc sinh: Bao gӗm các cuӝc hҽn kiӇm tra thai kǤ, kiӇm tra sӭc

khӓe cho mҽ và thai nhi, siêu âm thai, xét nghiӋP Yj Wѭ Yҩn vӅ GLQK Gѭӥng YjFKăP VyF sӭc khӓe

(2) Quá trình sinh: Bao gӗm chi phí cho viӋc sinh con tҥi BӋnh viӋn hoһc phòng

khám, dӏch vө cӫD EiF Vƭ \ Wi Yj FiF FKX\rQ JLD \ WӃ khác tham gia trong quá

trình sinh (3) &KăP VyF VDX VLQK Bao gӗm các cuӝc kiӇm tra sӭc khӓe cho mҽ và

em bé sau NKL VLQK Wѭ Yҩn vӅ viӋF FKăP VyF HP Ep Kӛ trӧ cho viӋc nuôicon bҵng sӳa mҽ, và các dӏch vө hӛ trӧ sau sinh khác

&iF JyL GӏFK Yө VLQK FRQ WUӑQ JyL Fy WKӇ ÿѭӧF FXQJ FҩS EӣL FiF

%ӋQK YLӋQ, phòng NKiP KRһF FiF Wə FKӭF \ WӃ NKiF 9LӋF FXQJ FҩS GӏFK

Yө GѭӟL GҥQJ JyL WUӑQ JyL JL~S FKR YLӋF TXҧQ Oê FKL SKt FӫD Ej Pҽ YjJLD ÿuQK GӉ GjQJ KѫQ ÿӗQJ WKӡL FXQJ FҩS PӝW WUҧL QJKLӋP FKăP VyFWRjQ GLӋQ Yj WLӋQ OӧL WURQJ TXi WUuQK VLQK FRQ

11

2.1.2.5 ĈһF ÿLӇP FӫD GӏFK Yө VLQK FRQ WUӑQ gói

7KHR Wə FKӭF < WӃ 7KӃ JLӟL WHO (2005 GӏFK Yө VLQK FRQ WUӑQJyL Fy PӝW Vӕ ÿһF ÿLӇP VDX

7RjQ GL Q 'ӏFK Yө VLQK FRQ WUӑQ JyL FXQJ FҩS PӝW SKҥP YL UӝQJ

FiF GӏFK Yө \ WӃ Wӯ JLDL ÿRҥQ WUѭӟF VLQK TXi WUuQK VLQK Yj FKăPVyF VDX VLQK EDR JӗP Fҧ GӏFK Yө FKăP VyF WKDL NǤ TXi WUuQKVLQK WҥL %ӋQK YLӋQ KRһF SKzQJ NKiP Yj FiF GӏFK Yө Kӛ WUӧ VDXVLQK FKR Pҽ Yj HP Ep

&XQJ F̭S G˱ͣL G̩QJ JyL 'ӏFK Yө ÿѭӧF Wə FKӭF Yj FXQJ FҩS GѭӟL GҥQJ

JyL KRjQ FKӍQK YӟL PӝW JLi WUӏ Fӕ ÿӏQK JL~S QJѭӡL Vӱ GөQJ GӉ GjQJTXҧQ Oê FKL SKt Yj NK{QJ JһS SKҧL FiF EҩW QJӡ YӅ FKL SKt WURQJ TXiWUuQK VLQK FRQ

7L Q OͫL 'ӏFK Yө VLQK FRQ WUӑQ JyL FXQJ FҩS Vӵ WLӋQ OӧL FKR Ej Pҽ

Yj JLD ÿuQK EҵQJ FiFK WұS WUXQJ WҩW Fҧ FiF GӏFK Yө FҫQ WKLӃW YjRPӝW JyL GX\ QKҩW ĈLӅX Qj\ JL~S JLҧP WKLӇX WKӡL JLDQ Yj F{QJ VӭF PjQJѭӡL Vӱ GөQJ FҫQ SKҧL Eӓ UD ÿӇ Wӵ WuP NLӃP Yj VҳS [ӃS FiF GӏFK YөULrQJ Oҿ

&K̭W O˱ͫQJ \ W͇ 'ӏFK Yө VLQK FRQ WUӑQ JyL WKѭӡQJ ÿL NqP YӟL FDP

NӃW YӅ FKҩW OѭӧQJ \ WӃ ÿҧP EҧR UҵQJ FiF GӏFK Yө ÿѭӧF FXQJ FҩS ÿiSӭQJ FiF WLrX FKXҭQ DQ WRjQ Yj cKҩW OѭӧQJ Yj ÿѭӧF WKӵF KLӋQ EӣLFiF FKX\rQ JLD \ WӃ Fy NLQK QJKLӋP

7˱ Y̭Q Yj K͟ WU ͫ 'ӏFK Yө Qj\ WKѭӡQJ EDR JӗP Fҧ FiF GӏFK Yө Wѭ YҩQ Yj

Kӛ WUӧ WUѭӟF WURQJ Yj VDX TXi WUuQK VLQK FRQ QKҵP JL~S QJѭӡL

Pҽ Fy WKrP NLӃQ WKӭF Yj Wӵ WLQ WURQJ YLӋF FKăP VyF EҧQ thân và em

7L͇S F̵Q FKR P͕L QJ˱ͥL 'ӏFK Yө VLQK FRQ WUӑQ JyL WKѭӡQJ ÿѭӧF

WKLӃW NӃ ÿӇ ÿҧP EҧR WLӃS FұQ GӉ GjQJ Yj EuQK ÿҷQJ FKR PӑL QJѭӡLEDR JӗP Fҧ QKӳQJ QJѭӡL GkQ WӝF WKLӇX Vӕ QJѭӡL QJKqR Yj QKӳQJQJѭӡL VӕQJ ӣ YQJ Q{QJ WK{Q

&y WKӇ WKҩ\ GӏFK Yө VLQK FRQ WUӑQ JyL NK{QJ FKӍ FXQJ FҩSPӝW SKҥP YL ÿD GҥQJ FiF GӏFK Yө \ WӃ Wӯ WUѭӟF WURQJ Yj VDX TXiWUuQK VLQK FRQ Pj FzQ PDQJ OҥL Vӵ WLӋQ OӧL FKҩW OѭӧQJ Yj WLӃSFұQ GӉ GjQJ FKR PӑL QJѭӡL Ĉk\ Oj PӝW SKѭѫQJ WLӋQ TXDQ WUӑQJ ÿӇQkQJ FDR FKăP VyF VӭF NKӓH Pҽ Yj HP Ep ÿӗQJ WKӡL JL~S FҧL WKLӋQ VӭFNKӓH Yj SKiW WULӇQ EӅQ YӳQJ FKR FӝQJ ÿӗQJ

2.1.3 Các QKkQ Wӕ ҧQK KѭӣQJ ÿӃQ KLӋX TXҧ KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyL

3KkQ WtFK FiF QKkQ Wӕ ErQ WURQJ Yj ErQ QJRjL Oj FҫQ WKLӃW ÿӇÿҧP EҧR KRҥW ÿӝQJ KLӋX TXҧ Yj SKiW WULӇQ EӅQ YӳQJ FKR %ӋQKYLӋQ 3KkQ WtFK FiF QKkQ Wӕ ErQ WURQJ JL~S EӋQK YLӋQ KLӇX U} YӅQJXӗQ OӵF TX\ WUuQK OjP YLӋF Yj KLӋX TXҧ FӫD FiF GӏFK Yө KLӋQWҥL Wӯ ÿy QKұQ GLӋQ ÿLӇP PҥQK Yj ÿLӇP \ӃX ÿӇ FҧL WKLӋQ FKҩWOѭӧQJ GӏFK Yө Yj WӕL ѭX KyD KRҥW ÿӝQJ 7URQJ NKL ÿy SKkQ WtFKFiF QKkQ Wӕ ErQ QJRjL QKѭ FKtQK ViFK \ WӃ P{L WUѭӡQJ NLQK WӃFKtQK WUӏ ÿӕL WKӫ FҥQK WUDQK « JL~S %ӋQK YLӋQ QҳP EҳW FiF FѫKӝL Yj thách tKӭF ÿӇ ÿLӅX FKӍQK FKLӃQ OѭӧF ÿӇ ÿiS ӭQJ WӕW KѫQ QKXFҫX FӫD FӝQJ ÿӗQJ Yj GX\

12

WUu OӧL WKӃ FҥQK WUDQK ӃW KӧS Fҧ KDL ORҥL SKkQ WtFK Qj\ JL~S

%ӋQK YLӋQ NK{QJ FKӍ FҧL WKLӋQ KLӋX TXҧ KRҥW ÿӝQJ QӝL Eӝ PjFzQ SKiW WULӇQ FiF FKLӃQ OѭӧF SK KӧS ÿӇ ӭQJ SKy YӟL FiF \ӃX WӕErQ QJRjL Wӯ ÿy QkQJ FDR Vӵ KjL OzQJ FӫD EӋQK QKkQ Yj ÿҧP EҧR VӵSKiW WULӇQ EӅQ YӳQJ

2.1.3.1 1KkQ Wӕ bên trong

🕘 &˯ Vͧ Y̵W FK̭W

3KҧL EҧR ÿҧP KRҥW ÿӝQJ FKX\rQ P{Q WKHR P{ KuQK WұS WUXQJOLrQ KRjQ NKpS NtQ WURQJ SKҥP YL NKX{Q YLrQ FӫD %ӋQK YLӋQ;3KҧL ÿҧP EҧR YӋ VLQK WK{QJ WKRiQJ WKXұQ WLӋQ FKR QJѭӡL EӋQK

ÿL OҥL Fy VkQ FKѫL FKӛ ÿӇ [H WUӗQJ Fk\ [DQK 1ӃX %ӋQK YLӋQ [k\GӵQJ WURQJ ÿ{ WKӏ SKҧL WKLӃW NӃ KӧS NKӕL FDR WҫQJ QKѭQJ SKҧL

Eӕ WUt FiF NKRD SKzQJ KӧS Oê EҧR ÿҧP ÿLӅX NLӋQ Y{ WUQJ Yj FiFÿLӅX NLӋQ YӋ VLQK P{L WUѭӡQJ WKHR TX\ ÿӏQK

.KRD SK̳X WKX̵W ± Jk\ Pr K͛L V F Fy ÿӫ FiF EXӗQJ WLӅQ Pr KӗL WӍQK

SKҧL Eӕ WUt FiF EXӗQJ SKүX WKXұW OLrQ KRjQ PӝW FKLӅX KӧS OêSK KӧS YӟL SKҥP YL KRҥW ÿӝQJ FKX\rQ P{Q ÿm ÿăQJ Nê

3KzQJ O˱X WU~ &ҫQ Fy FiF SKzQJ VLQK KLӋQ ÿҥL Yj WKRҧL PiL

ÿѭӧF WUDQJ Eӏ ÿҫ\ ÿӫ WKLӃW Eӏ \ WӃ FҫQ WKLӃW FKR YLӋF VLQK FRQ

DQ WRjQ Yj KLӋX TXҧ &ҫQ ÿѭӧF WKLӃW NӃ VDR FKR WKRҧL PiL YjWKkQ WKLӋQ YӟL EӋQK QKkQ Yj JLD ÿuQK EDR JӗP Fҧ NK{QJ JLDQ QJKӍQJѫL FKR JLD ÿuQK WURQJ TXi WUuQK OѭX trú.

7UDQJ WKL͇W E͓ \ W͇ %DR JӗP FiF WKLӃW Eӏ FKҭQ ÿRiQ Yj ÿLӅX WUӏ Pi\

ÿR QKӏS WLP Pi\ WKHR G}L GҩX KLӋX VӕQJ Pi\ VLrX kP Yj Pi\ WKHR G}LWLӅQ VҧQ ĈҧP EҧR Fy FiF WKLӃW Eӏ DQ WRjQ QKѭ EҧQJ ÿLӅX NKLӇQR[\ Pi\ WLrX KyD Yj Pi\ SKiW ÿLӋQ Gӵ SKzQJ ÿӇ ÿҧP EҧR DQ WRjQ WURQJPӑL WuQK KXӕQJ NKҭQ FҩS %rQ FҥQK ÿy WUDQJ WKLӃW Eӏ \ WӃ WӯQJNKRD FӫD %ӋQK YLӋQ SKҧL ÿiS ӭQJ ÿLӅX NLӋQ FKX\rQ P{Q SK KӧS ÿӇWULӇQ NKDL ÿѭӧF GDQK PөF Nӻ WKXұW ÿăQJ Nê WKӵF KLӋQ %ӋQKYLӋQ SKҧL Fy SKѭѫQJ WLӋQ YұQ FKX\ӇQ FҩS FӭX QJѭӡL EӋQK KRһFKӧS ÿӗQJ YӟL ÿѫQ Yӏ NKiF

7UDQJ WKL͇W E͓ Y VLQK ĈҧP EҧR Vӵ YӋ VLQK WӕW WURQJ FiF SKzQJ

VLQK Yj NKX YӵF [XQJ TXDQK YӟL FiF WKLӃW Eӏ QKѭ Pi\ WLӋW WUQJ

%ӋQK YLӋQ ÿăQJ Nê YӟL Fѫ TXDQ TXҧQ Oê \ WӃ ÿӇ Wӯ ÿy QkQJ FDR WD\QJKӅ \ EiF Vƭ FKҭQ ÿRiQ ÿ~QJ EӋQK U~W QJҳQ WKӡL JLDQ FKӳD EӋQKFKR EӋQK QKkQ

13

ĈӕL YӟL GӏFK Yө 6ҧQ QKkQ OӵF FKX\rQ P{Q FҫQ EDR JӗP FiF FKX\rQJLD Yj QKkQ YLrQ Fy Nӻ QăQJ Yj NLӃQ WKӭF FKX\rQ VkX YӅ TXҧQ OêWKDL NǤ TXҧQ Oê VҧQ NKRD Yj FKăP VyF VDX VLQK 'ѭӟL ÿk\ Oj PӝW

Vӕ Yӏ WUt TXDQ WUӑQJ WURQJ QKyP QKkQ OӵF FKX\rQ P{Q

%iF Vƭ V̫Q NKRD Yj EiF Vƭ FKX\rQ NKRD Ĉk\ Oj QKӳQJ FKX\rQ JLD \ WӃ

Fy WUuQK ÿӝ FKX\rQ P{Q FDR YӅ FKăP VyF WKDL NǤ TXҧQ Oê VҧQNKRD Yj TXi WUuQK VLQK FRQ +ӑ Fy QKLӋP Yө FKҭQ ÿRiQ Yj ÿLӅX WUӏFiF YҩQ ÿӅ \ NKRD OLrQ TXDQ ÿӃQ WKDL NǤ Yj VLQK FRQ

+͡ VLQK +ӝ VLQK Oj QKӳQJ FKX\rQ YLrQ \ WӃ Fy NLQK QJKLӋP

WURQJ YLӋF Kӛ WUӧ SKө Qӳ WURQJ TXi WUuQK VLQK FRQ +ӑ FXQJ FҩS

Vӵ Kӛ WUӧ YұW Oê Yj WLQK WKҫQ FKR SKө Qӳ NKL Kӑ VLQK FRQ Yj VDXÿy

'˱ͫF Vƭ 'ѭӧF Vƭ FҫQ Fy NLӃQ WKӭF YӳQJ YӅ FiF ORҥL WKXӕF ÿѭӧF Vӱ

GөQJ WURQJ TXi WUuQK WKDL NǤ Yj VLQK FRQ +ӑ FXQJ FҩS WK{QJWLQ Yj KѭӟQJ GүQ FKR EӋQK QKkQ YӅ YLӋF Vӱ GөQJ WKXӕF DQ WRjQ

Yj KLӋX TXҧ

&KX\rQ JLD GLQK G˱ͩQJ &KX\rQ JLD GLQK GѭӥQJ FXQJ FҩS

KѭӟQJ GүQ YӅ GLQK GѭӥQJ FKR SKө Qӳ PDQJ WKDL Yj VDX NKL VLQK+ӑ JL~S ÿҧP EҧR UҵQJ EӋQK QKkQ QKұQ ÿѭӧF FiF GѭӥQJ FKҩW FҫQWKLӃW FKR VӭF NKӓH FӫD PuQK Yj FӫD HP Ep

7ҩW Fҧ FiF QKkQ YLrQ WURQJ QKyP QKkQ OӵF FKX\rQ P{Q Qj\ FҫQÿѭӧF ÿjR WҥR Yj Fy NLQK QJKLӋP ÿӇ ÿҧP EҧR UҵQJ GӏFK Yө ÿѭӧF FXQJFҩS PӝW FiFK DQ WRjQ FKX\rQ QJKLӋS Yj ÿiQJ WLQ Fұ\

🕘 &iFK WKӭF FXQJ ӭQJ GӏFK Yө NKiP FKӳD EӋQK

Ĉk\ Oj QKkQ Wӕ TXDQ WUӑQJ ÿӇ ÿiQK JLi FKҩW OѭӧQJ GӏFK Yө FӫD

%ӋQK YLӋQ Nó bao JӗP WKiL ÿӝ SKөF Yө Vӵ WұQ WuQK WURQJ TXiWUuQK NKiP FKӳD Yj FKăP VyF EӋQK QKkQ KL Vӱ GөQJ GӏFK Yө FӫD

%ӋQK YLӋQ NK{QJ FKӍ PӛL QJѭӡL EӋQK Pj ErQ FҥQK ÿy QKӳQJ QJѭӡLWKkQ QJѭӡL ÿӃQ FKăP VyF EӋQK QKkQ FNJQJ Oj QKӳQJ QJѭӡL Vӱ GөQJGӏFK Yө %ӣL Yұ\ WKiL ÿӝ Yj FiFK ӭQJ [ӱ FӫD \ EiF Vӻ QKkQ YLrQ SKөF YөFҫQ ÿѭӧF ÿiQK JLi Fҧ WUѭӟF WURQJ Yj VDX TXi WUuQK NKiP FKӳDEӋQK WҥL Fѫ Vӣ ÿy Ĉk\ Oj QKkQ Wӕ FҫQ Yj ÿӫ ÿӇ ÿiQK JLi FKҩW OѭӧQJGӏFK Yө NKiP FKӳD EӋQK FӫD Fѫ Vӣ NKiP FKӳD EӋQK ÿy

2.1.3.2 1KkQ Wӕ bên ngoài

/j FiF QKkQ Wӕ Pj %ӋQK YLӋQ NK{QJ WKӇ NLӇP VRiW ÿѭӧF Qy WiFÿӝQJ OLrQ WөF ÿrQ KRҥW ÿӝQJ NLQK GRDQK FӫD %ӋQK YLӋQ WKHRQKӳQJ [X KѭӟQJ NKiF QKDX YӯD WҥR UD Fѫ KӝL YӯD KҥQ FKӃ NKҧQăQJ WKӵF KLӋQ PөF WLrX FӫD %ӋQK YLӋQ +RҥW ÿӝQJ NLQK GRDQKÿzL KӓL SKҧL WKѭӡQJ [X\rQ QҳP EҳW ÿѭӧF FiF QKkQ Wӕ Qj\ [X KѭӟQJKRҥW ÿӝQJ Yj Vӵ WiF ÿӝQJ FӫD FiF QKkQ Wӕ ÿy OrQ WRjQ Eӝ KRҥW ÿӝQJNLQK GRDQK FӫD %ӋQK YLӋQ

🕘 0{L WU˱ͥQJ NLQK W͇

ҦQK KѭӣQJ FӫD FiF QKkQ Wӕ WKXӝF P{L WUѭӡQJ NLQK WӃ ÿӃQKRҥW ÿӝQJ NLQK GRDQK FӫD %ӋQK YLӋQ Oj UҩW OӟQ &iF QKkQ WӕWKXӝF P{L WUѭӡQJ Qj\ QKѭ *'3 WӕF ÿӝ WăQJ WUѭӣQJ NLQK WӃ Wӹ

OӋ OҥP SKiW Fѫ FҩX NLQK WӃ FiF FKtQK ViFK WjL FKtQK WLӅQ WӋKRҥW ÿӝQJ

14

QJRҥL WKѭѫQJ

[X KѭӟQJ ÿyQJ Pӣ FӱD QӅQ NLQK WӃ FQJ YӟL [X KѭӣQJ YұQ ÿӝQJ FӫDFK~QJ ÿӅX WiF ÿӝQJ PҥQK PӁ ÿӃQ YLӋF Pӣ UӝQJ KD\ WKX KҽS Fѫ KӝLNLQK GRDQK FӫD %ӋQK ELӋQ ҧQK KѭӣQJ ÿӃQ FKL WLrX FӫD QJѭӡLGkQ FKR \ WӃ 'R ÿy ҧQK KѭӣQJ WUӵF WLӃS ÿӃQ KRҥW ÿӝQJ NLQKGRDQK FӫD %ӋQK YLӋQ

🕘 0{L WU˱ͥQJ FKtQK WU͓

7ҥL 9LӋW 1DP %ӝ Y TӃ ÿm Fy QKLӅX FKӍ ÿҥR ÿӇ KRjQ WKLӋQ F{QJWiF TXҧQ Oê FKҩW OѭӧQJ ÿӕL YӟL FiF Fѫ Vӣ NKiP FKӳD EӋQK /XұW

NKiP FKӳD EӋQK FNJQJ TX\ ÿӏQK YӅ YLӋF ÿiQK JLi FKҩW OѭӧQJ WKӵF

WӃ FӫD Fѫ Vӣ NKiP FKӳD EӋQK WKHR WLrX FKXҭQ TXҧQ Oê FKҩWOѭӧQJ

Các QKkQ Wӕ FKtQK WUӏ Yj SKiS OXұW ÿyQJ YDL WUz TXDQ WUӑQJWURQJ YLӋF KuQK WKjQK P{L WUѭӡQJ NLQK GRDQK 4XDQ ÿLӇP Yj PөFWLrX SKiW WULӇQ NLQK WӃ [m KӝL FӫD ĈҧQJ Fy WKӇ ҧQK KѭӣQJÿӃQ FiF FKѭѫQJ WUuQK FKtQK ViFK Yj FKLӃQ OѭӧF SKiW WULӇQ NLQK

WӃ FӫD TXӕF JLD 7KiL ÿӝ SKҧQ ӭQJ FӫD Wə FKӭF [m KӝL Yj GkQ FK~QJFNJQJ Fy WKӇ WҥR UD FiF nhân Wӕ WKXұQ OӧL KRһF WKiFK WKӭF FKR

%ӋQK YLӋQ 6ӵ əQ ÿӏQK FKtQK WUӏ Oj ÿLӅX FӵF NǤ TXDQ WUӑQJ ÿӕL YӟLKRҥW ÿӝQJ NLQK GRDQK Yu Qy WҥR UD PӝW P{L WUѭӡQJ ÿҫX Wѭ əQÿӏQK Yj QLӅP tin trong lòng ciF QKj ÿҫX Wѭ 6ӵ əQ ÿӏQK Qj\ WKѭӡQJ GүQÿӃQ PӝW P{L WUѭӡQJ OjQK PҥQK FKR NLQK GRDQK 7X\ QKLrQ WiFÿӝQJ FӫD ÿLӅX NLӋQ FKtQK WUӏ Fy WKӇ NKiF QKDX ÿӕL YӟL FiF GRDQKQJKLӋS Yj QJjQK QJKӅ NKiF QKDX +Ӌ WKӕQJ SKiS OXұW KRjQ WKLӋQÿӗQJ Eӝ WK{QJ WKRiQJ Yj əQ ÿӏQK FNJQJ UҩW TXDQ WUӑQJ ÿӇ WҥRÿLӅX NLӋQ WKXұQ OӧL FKR ÿҫX Wѭ Yj NLQK GRDQK 6ӵ KRjQ WKLӋQQj\ JL~S JLҧP EӟW UӫL UR Yj WҥR UD PӝW P{L WUѭӡQJ Gӵ EiR FKR FiFGRDQK QJKLӋS QyL FKXQJ Yj %ӋQK YLӋQ nói riêng

NǤ VӕQJ FӫD FiF VҧQ SKҭP GӏFK Yө QJҳQ KѫQ GR QKX FҫX WKӏ WUѭӡQJ \

WӃ WKD\ ÿəL QKDQK FKyQJ 9u Yұ\ FiF FiF %ӋQK YLӋQ FҫQ SKҧL OLrQWөF ÿəL PӟL PuQK ÿһF ELӋW Oj ÿҫX Wѭ QKLӅX KѫQ YjR QJKLrQ FӭXSKiW WULӇQ Yj iS GөQJ FiF WLӃQ Eӝ NKRD KӑF F{QJ QJKӋ YjR KRҥWÿӝQJ NKiP FKӳD EӋQK FӫD PuQK 0ӝW QJX\rQ WҳF TXDQ WUӑQJWURQJ QӅQ NLQK WӃ WKӏ WUѭӡQJ Oj FKӍ QKӳQJ GRDQK QJKLӋS FyNKҧ QăQJ ÿѭD UD VҧQ SKҭP GӏFK Yө PӟL YӟL FKҩW OѭӧQJ WӕW Yj JLi

Fҧ SK KӧS PӟL Fy WKӇ FKLӃP OƭQK WKӏ WUѭӡQJ 'R ÿy OӧL QKXұQWKѭӡQJ FKӍ GjQK FKR QKӳQJ QJѭӡL ELӃW ViQJ WҥR Yj NK{QJ QJӯQJÿəL PӟL

7yP OҥL P{L WUѭӡQJ NKRD KӑF F{QJ QJKӋ ÿDQJ QJj\ FjQJ SKiWWULӇQ Yj ÿӇ FҥQK WUDQK WURQJ WKӏ WUѭӡQJ KLӋQ QD\ FiF %ӋQKYLӋQ FҫQ SKҧL OLQK KRҥW ViQJ WҥR Yj ÿҫX Wѭ PҥQK PӁ YjR QJKLrQFӭX Yj SKiW WULӇQ VҧQ SKҭP GӏFK Yө FӫD PuQK

15

🕘 Khách hàng

0ӛL ORҥL ÿӕL WѭӧQJ NKiFK KjQJ WURQJ OƭQK YӵF FKăP VyF VӭF

NKӓH ÿӅX Fy QKӳQJ \rX FҫX Yj PRQJ ÿӧL ULrQJ ELӋW YӅ FKҩW OѭӧQJGӏFK Yө ĈLӅX Qj\ Oj GR PӛL EӋQK QKkQ Fy WuQK WUҥQJ VӭF NKӓH QKXFҫX Yj PRQJ PXӕQ NKiF QKDX 9ӟL FKҩW OѭӧQJ GӏFK Yө KLӋQ WҥL PӝW

%ӋQK YLӋQ Fy WKӇ ÿiS ӭQJ ÿѭӧF \rX FҫX FӫD PӝW QKyP ÿӕL WѭӧQJEӋQK QKkQ QKѭQJ Fy WKӇ NK{QJ ÿiS ӭQJ ÿѭӧF \rX FҫX FӫD QKyP ÿӕLWѭӧQJ NKiFK KjQJ NKiF ÿһF ELӋW Oj QKyP Fy \rX FҫX FDR KѫQ ĈLӅX Qj\WҥR UD PӝW WKiFK WKӭF ÿӕL YӟL FiF %ӋQK YLӋQ ÿzL KӓL Kӑ SKҧLNK{QJ QJӯQJ QkQJ FDR FKҩW OѭӧQJ GӏFK Yө ÿӇ ÿiS ӭQJ PӑL ÿӕLWѭӧQJ NKiFK hàng

9u Yұ\ %ӋQK YLӋQ FҫQ SKҧL OLrQ WөF KRjQ WKLӋQ FKҩW OѭӧQJGӏFK Yө FKăP VyF VӭF NKӓH FӫD PuQK ÿLӅX FKӍQK Yj WӕL ѭX KyD TX\WUuQK ÿӇ ÿҧP EҧR Vӵ KjL OzQJ FӫD WҩW Fҧ FiF ÿӕL WѭӧQJ EӋQK QKkQNKL Vӱ GөQJ GӏFK Yө FKăP VyF VӭF NKӓH ĈLӅX Qj\ Oj UҩW TXDQ WUӑQJ

ÿӇ WҥR UD PӝW P{L WUѭӡQJ FKăP VyF VӭF NKӓH WtFK FӵF Yj KLӋX TXҧ

🕘 Ĉ͙L WKͯ F̩QK WUDQK

7URQJ QJjQK \ WӃ PӛL %ӋQK YLӋQ ÿӅX SKҧL ÿӕL PһW YӟL PӝW P{LWUѭӡQJ FҥQK WUDQK NKӕF OLӋW ĈӕL WKӫ FҥQK WUDQK NK{QJ FKӍ

Oj FiF %ӋQK YLӋQ NKiF Pj FzQ EDR JӗP FiF F{QJ W\ GѭӧF SKҭP Yj WKLӃW

Eӏ \ WӃ FXQJ FҩS FiF VҧQ SKҭP Yj F{QJ QJKӋ PӟL FiF GӏFK Yө \ WӃ WUӵFWX\ӃQ ÿDQJ SKiW WULӇQ PҥQK PӁ FNJQJ QKѭ FiF Wə FKӭF EҧR KLӇP \

WӃ Yj Fѫ Vӣ FKăP VyF VӭF NKӓH WҥL QKj 0ӛL ÿӕL WKӫ FҥQK WUDQK Qj\ÿӅX Fӕ JҳQJ WKX K~W Yj JLӳ FKkQ EӋQK QKkQ EҵQJ FiFK FXQJ FҩS FiFGӏFK Yө Yj VҧQ SKҭP FKҩW OѭӧQJ FDR KLӋX TXҧ Yj WLӋQ tFK QKҩW

ĈӇ ÿӕL SKy YӟL Vӵ FҥQK WUDQK Qj\ FiF %ӋQK YLӋQ FҫQ OLrQ WөF FҧLWKLӋQ FKҩW OѭӧQJ GӏFK Yө iS GөQJ F{QJ QJKӋ WLrQ WLӃQ Yj WҥR UDPӝW P{L WUѭӡQJ FKăP VyF VӭF NKӓH WtFK FӵF Yj KLӋX TXҧ

9LӋF KLӇX U} YӅ ÿӕL WKӫ FҥQK WUDQK JL~S %ӋQK YLӋQ [iF ÿӏQKÿѭӧF QKӳQJ Fѫ KӝL Yj WKiFK WKӭF WURQJ WKӏ WUѭӡQJ Wӯ ÿy ÿӅ [XҩWFiF FKLӃQ OѭӧF SKiW WULӇQ SK KӧS %ҵQJ FiFK Qj\ Kӑ Fy WKӇ ÿѭD

UD FiF ÿӝQJ WKiL Yj SKҧQ ӭQJ ÿ~QJ ÿҳQ ÿӇ FҧL WKLӋQ KRһF EҧR YӋ WKӏSKҫQ FӫD PuQK ĈӗQJ WKӡL YLӋF QҳP EҳW WK{QJ WLQ YӅ ÿӕL WKӫFNJQJ JL~S FiF %ӋQK YLӋQ

WҥR UD OӧL WKӃ FҥQK WUDQK Yj SKiW WULӇQ EӅQ YӳQJ WURQJ P{L

WUѭӡQJ NLQK GRDQK FҥQK WUDQK 2.1.4 +Ӌ WKӕQJ FiF FKӍ

WLrX ÿiQK JLi KLӋX TXҧ KRҥW ÿӝQJ NLQK GRDQK 2.1.4 &KӍ tiêu doanh thu

'RDQK WKX Oj WəQJ JLi WUӏ FӫD FiF OӧL tFK NLQK WӃ Pj GRDQKQJKLӋS ÿm KRһF VӁ WKX ÿѭӧF WURQJ NǤ NLQK GRDQK SKiW VLQK

Wӯ KRҥW ÿӝQJ VҧQ [XҩW NLQK GRDQK KRҥW ÿӝQJ WjL FKtQK Yj FiFKRҥW ÿӝQJ NK{QJ WKѭӡQJ [X\rQ NKiF FӫD GRDQK QJKLӋS ÿӗQJ WKӡLJyS SKҫQ OjP WăQJ QJXӗQ YӕQ FKӫ Vӣ KӳX 'RDQK WKX FӫD GRDQKQJKLӋS EDR JӗP FiF SKҫQ FҩX WKjQK VDX ÿk\

'RDQK WKX EiQ KjQJ Yj FXQJ FҩS GӏFK Yө

Bán hàng: Bao gӗP GRDQK WKX Wӯ YLӋF EiQ VҧQ SKҭP GR GRDQK

QJKLӋS VҧQ [XҩW UD FNJQJ QKѭ Wӯ YLӋF EiQ KjQJ KyD PXD Wӯ FiF QKjFXQJ FҩS NKiF

&XQJ F̭S G͓FK Yͭ %DR JӗP GRDQK WKX Wӯ YLӋF WKӵF KLӋQ FiF GӏFK

Yө ÿm WKӓD WKXұQ WKHR KӧS ÿӗQJ QKѭ GӏFK Yө YұQ WҧL GӏFK YөJLD F{QJ FKR WKXr WjL VҧQ Fӕ ÿӏQK

'RDQK WKX KR̩W ÿ͡QJ WjL FKtQK 3KҧQ iQK FiF NKRҧQ GRDQK WKX

SKiW VLQK Wӯ KRҥW ÿӝQJ WjL FKtQK QKѭ WLӅQ OmL Wӯ FKR YD\OmL WLӅQ JӱL QJkQ KjQJ Fə WӭF OӧL QKXұQ Wӯ KRҥW ÿӝQJ ÿҫX WѭFKӭQJ NKRiQ OmL GR FKrQK OӋFK Wӹ JLi KӕL ÿRiL OmL Wӯ YLӋF EiQQJRҥL WӋ

7KX QK̵S NKiF %DR JӗP FiF NKRҧQ WKX QKұS GRDQK WKX NK{QJ

WKXӝF KRҥW ÿӝQJ VҧQ [XҩW NLQK GRDQK FKtQK FӫD GRDQK QJKLӋSQKѭ WKX QKұS Wӯ WKDQK Oê QKѭӧQJ EiQ WjL VҧQ Fӕ ÿӏQK WLӅQSKҥW Wӯ YLӋF NKiFK KjQJ YL SKҥP KӧS ÿӗQJ KRһF FiF NKRҧQ ÿѭӧFKRjQ OҥL Wӯ QJkQ ViFK QKj QѭӟF

7URQJ ÿӅ WjL Qj\ ÿӕL WѭӧQJ ÿӇ ÿiQK JLi KLӋX TXҧ KRҥW ÿӝQJNLQK GRDQK Oj GӏFK Yө VLQK FRQ WUӑQ JyL WҥL %ӋQK YLӋQ ĈD KoD+RjQ 0ӻ &ӱX /RQJ 'RDQK WKX VӁ ÿѭӧF WtQK Wӯ KRҥW ÿӝQJ EiQ KjQJ YjFXQJ FҩS GӏFK Yө Oj GRDQK WKX Pj %ӋQK YLӋQ WKX ÿѭӧF Wӯ YLӋF EiQGӏFK Yө Qj\ ÿӃQ YӟL NKiFK KjQJ %ҵQJ FiFK SKkQ WtFK Yj KLӇX U} FiFSKҫQ FҩX WKjQK FӫD GRDQK WKX Qj\ %ӋQK YLӋQ Fy WKӇ ÿiQK JLi YjTXҧQ Oê KLӋX TXҧ KѫQ YӅ QJXӗQ WKX QKұS FӫD PuQK

2.1.4.2 &KӍ WLrX FKL SKt

&KL SKt Oj PӝW NKiL QLӋP NLQK WӃ TXDQ WUӑQJ OLrQ TXDQ ÿӃQYLӋF VҧQ [XҩW Yj OѭX WK{QJ KjQJ KyD Ĉk\ Oj QKӳQJ FKL SKt FӫD [mKӝL ÿѭӧF ELӇX KLӋQ EҵQJ WLӅQ WURQJ TXi WUuQK KRҥW ÿӝQJ NLQKGRDQK &KL SKt FӫD GRDQK QJKLӋS EDR JӗP WҩW Fҧ FiF FKL SKt SKiWVLQK WURQJ TXi WUuQK KuQK WKjQK WӗQ WҥL Yj KRҥW ÿӝQJ WӯNKkX PXD QJX\rQ YұW OLӋX ÿӃQ NKL VҧQ SKҭP ÿѭӧF WLrX WKө 7URQJSKҥP YL FӫD ÿӅ WjL FK~QJ WD FKӍ [HP [pW Vӵ ELӃQ ÿӝQJ FӫD FiF ORҥLFKL SKt VDX

*Li Y͙Q KjQJ EiQ PKҧQ iQK WUӏ JLi YӕQ FӫD GӏFK Yө QKѭ FұQ OkP

VjQJ WKXӕF YұW Wѭ \ WӃ WLӅQ JLѭӡQJ WURQJ JyL GӏFK Yө FӫD

%ӋQK YLӋQ

Chi phí bán hàng: BDR JӗP FiF FKL SKt WKӵF WӃ SKiW VLQK WURQJ TXi

WUuQK SKiW WULӇQ GӏFK Yө QKѭ FKL SKt FKR ÿӕL WiF OLrQ NӃWWKѭӣQJ FKR Eӝ SKұQ NLQK GRDQK PDUNHWLQJ, các KRҥW ÿӝQJTXҧQJ FiR Yj WUX\ӅQ WK{QJ

&KL SKt QKkQ V BDR JӗP FiF NKRҧQJ FKL SKt FKL WUҧ OѭѫQJ FKREiF Vƭ Yj QKkQ viên EiF Vƭ KӧS WiF WURQJ TXi WUuQK WKӵF KLӋQ GӏFK

Yө FKR NKiFK KjQJ

&KL SKt TX̫Q Oê GRDQK QJKL S PKҧQ iQK FiF FKL SKt TXҧQ Oê FKXQJ

FӫD WRjQ %ӋQK YLӋQ EDR JӗP FKL SKt YұQ KjQK FKL SKt YұW OLӋXYăQ SKzQJ hành chính

Chi phí khác: Lj QKӳQJ FKL SKt SKiW VLQK WURQJ TXi WUuQK KRҥW

ÿӝQJ NLQK GRDQK FӫD %ӋQK YLӋQ EDR JӗP 7LӃS NKiFK NKӫQJ KRҧQJWUX\ӅQ WK{QJ SKt Gӵ SKzQJ

/ͫL QKX̵Q WKX ÿ˱ͫF W KR̩W ÿ͡QJ NKiF Ĉk\ Oj NKRҧQ OӧL QKXұQ Pj

GRDQK QJKLӋS WKX ÿѭӧF Wӯ FiF KRҥW ÿӝQJ QJRjL VҧQ [XҩW NLQKGRDQK FKtQK Ĉk\ WKѭӡQJ Oj QKӳQJ NKRҧQ WKX QKұS NK{QJ WKѭӡQJ[X\rQ QKѭ OӧL QKXұQ Wӯ EiQ WjL VҧQ Fӕ ÿӏQK OӧL QKXұQ Wӯ KRҥWÿӝQJ ÿҫX Wѭ NK{QJ OLrQ TXDQ ÿӃQ KRҥW ÿӝQJ NLQK GRDQK FKtQK9ӟL NKtD FҥQK FӫD ÿӅ WjL Qj\ OӧL QKXұQ FӫD KRҥW GӝQJ NLQKGRDQK GӏFK Yө VLQK FRQ WUӑQ JyL VӁ ÿѭӧF ÿiQK JLi Wӯ YLӋF ÿROѭӡQJ GRDQK WKX PDQJ YӅ FӫD GӏFK Yө WUӯ ÿL QKӳQJ NKRҧQJ FKLSKt NKL %ӋQK YLӋQ WULӇQ NKDL GӏFK Yө Qj\ +D\ QyL FiFK NKiF WəQJOӧL QKXұQ Fӫa %ӋQK YLӋQ WKX ÿѭӧF Wӯ GӏFK Yө Qj\ ÿѭӧF WtQK EҵQJFiFK WUӯ WəQJ FKL SKt Wӯ WəQJ GRDQK WKX WKX ÿѭӧF WURQJ PӝW

NǤ NLQK GRDQK QKҩW ÿӏQK FӫD %ӋQK YLӋQ ĈѭӧF ÿR OѭӡQJ TXD F{QJWKӭF:

/ӧi nKXұn = Doanh thu ± Chi phí (2.1)

WUӑQ JyL

7ӹ VXҩW OӧL QKXұQ WUrQ '7 /ӧL QKXұQ UzQJ

'RDQK WKX [ (2.2)

Tͽ sṷt chi phí trên doanh thu: Tӹ sӕ chӍ sӕ chi phí trên doanh thu cho thҩy təng

chi phí chiӃm tӹ trӑQJ EDR QKLrX WUrQ GRDQK WKX 4XD ÿy Wӹ sӕ này tínhtoán khҧ QăQJ E ÿҳp chi phí cӫa mӝW ÿӗQJ GRDQK WKX Ĉk\ FNJng là chӍ sӕ

ÿR Oѭӡng hiӋu quҧ kinh doanh cӫa dӏch vө sinh con trӑQ JyL 7K{QJ WKѭӡng hӋ

sӕ này nhӓ KѫQ NKL ÿy KRҥW ÿӝng kinh doanh cӫa dӏch vө có lãi Tӹ sӕ nàycàng nhӓ KѫQ WKu Gӏch vө kinh doanh WUrQ FjQJ WKX ÿѭӧc nhiӅu lãi Tuynhiên, nӃu nó lӟQ KѫQ FKӭng tӓ dӏch vө kinh

18

doanh sinh con trӑn gói hoҥW ÿӝng kém hiӋu quҧ, chi phí bӓ ra quá lӟn trong khi thunhұp mang vӅ thҩS KѫQ KRҥW ÿӝng kinh doanh không có lӡi và không mang lҥihiӋu quҧ

7ӹ VXҩW …Š‹ ’Št –”r &KL SKt

'RDQK WKX [ (2.3)

H s͙ chi phí: &KӍ WLrX Qj\ FKR ELӃW PӝW ÿӗQJ FKL SKt FKR KRҥW ÿӝQJ

NLQK GRDQK FӫD GRDQK QJKLӋS WURQJ NǤ WKX ÿѭӧF EDR QKLrX ÿӗQJGRDQK WKX &KӍ WLrX Qj\ FjQJ FDR FjQJ WӕW Yu Qy WKӇ KLӋQ PӝWÿӗQJ FKL SKt GRDQK QJKLӋS Eӓ UD ÿӇ VҧQ [XҩW NLQK GRDQK PDQJ OҥLKLӋX TXҧ WӕW

+Ӌ Vӕ FKL SKt 7əQJ GRDQK WKX

7əQJ FKL SKt (2.4)

7ͽ VX̭W OͫL QKX̵Q WUrQ FKL SKt &KӍ WLrX Qj\ SKҧQ ҧQK PӝW ÿӗQJ

FKӍ SKt FKR KRҥW ÿӝQJ NLQK GRDQK PDQJ OҥL EDR QKLrX ÿӗQJ OӧLQKXұQ

7ӹ VXҩW OӧL QKXұQ WUrQ FKL SKt 7əQJ OӧL QKXұQ

7əQJ FKL SKt (2.5)

2.1.4.5 &iF FKӍ WLrX KLӋX TXҧ QKkQ Vӵ FӫD KRҥW ÿӝQJ NLQK GRDQK GӏFK Yө VLQK FRQ WUӑQ JyL

1ăQJ VXҩW ODR ÿӝng bình quân theo doanh thu: &KӍ WLrX Qj\ FKR WKҩ\WURQJ PӝW WKӡL JLDQ QKҩW ÿӏQK

WKiQJ TXê QăP WKu WUXQJ EuQK PӝW ODR ÿӝQJ WҥR UD EDRQKLrX ÿӗQJ GRDQK WKX 7ӯ NKtD FҥQK WUrQ TXD FKӍ WLrX Qj\ ÿӇ WiF

ÿiQK JLi WUXQJ EuQK PӝW QKkQ YLrQ \ WӃ

%iF Vƭ ÿLӅX GѭӥQJ Qӳ Kӝ VLQK WҥR UD EDR QKLrX ÿӗQJ GRDQK WKX

㐉 •—ҩ– Žƒ‘ ÿӝ‰ „uŠ “—k –Š‡‘ †‘ƒŠ –Š— 7əQJ GRDQK WKX 7əQJ Vӕ

QKkQ YLrQ(2.6)/ӧL QKXұQ WUXQJ EuQK WUrQ QKkQ YLrQ 7LrX FKt Qj\ FKR ELӃWQKkQ YLrQ \ WӃ

%iF Vƭ ÿLӅX GѭӥQJ Qӳ Kӝ VLQK WҥR UD EDR QKLrX OӧL QKXұQ

19

Fұy (2) KKҧ QăQJ WLӃS Fұn, (3) Sӵ ÿҧP Eҧo, (4) Sӵ TXDQ WkP Yj

NKkQ Wӕ KӳX KuQK 7ҩW Fҧ FiF QKkQ Wӕ ÿӅX Fy Vӵ ҧQK WӟL Vӵ KjLOzQJ FӫD QJѭӡL EӋQK Yj QJѭӡL QKj EӋQK QKkQ

Bài QJKLrQ FӭX FӫD 1Kt

³6ӵ KjL OzQJ FӫD EӋQK QKkQ YӅ FKҩW OѭӧQJ GӏFK Yө NKiP FKӳDEӋQK FӫD %ӋQK YLӋQ ĈD KRD +RjQ 0ӻ &ӱX /RQJ WҥL 7KjQK 3Kӕ

&ҫQ 7Kѫ´ 7URQJ QJKLrQ FӭX Qj\ WiF JLҧ ÿm Vӱ GөQJ P{ KuQK 6(593(5) ÿӇ

ÿR OѭӡQJ FKҩW OѭӧQJ GӏFK Yө NKiP FKӳD EӋQK WiF JLҧ ÿm WLӃQ KjQKÿLӅX WUD NKҧR ViW EӋQK QKkQ Yj FKR WKҩ\ Vӵ KjL OzQJ FӫD QJѭӡLEӋQK FKӏX Vӵ WiF ÿӝQJ FKӫ \ӃX ViX QKkQ Wӕ FKҩW OѭӧQJ GӏFK Yө \ WӃEDR Jӗm: (1) Sӵ WLQ Fұy (2) Sӵ ÿiS ӭng, (3) Sӵ FҧP WK{QJ

1ăQJ OӵF SKөF Yө (5) Sӵ hài lòng, (6) PKѭѫQJ WLӋQ KӳX KuQK 7ҩW Fҧ FiFQKkQ Wӕ ÿӅX Fy Vӵ ҧQK WӟL Vӵ KjL OzQJ FӫD QJѭӡL EӋQK YӅ FKҩWOѭӧQJ GӏFK Yө WҥL %ӋQK YLӋQ

1JӑF

có EjL QJKLrQ FӭX YӟL WӵD Oj ³ĈiQK JLi Vӵ KjL OzQJ FӫD EӋQK QKkQ

YӅ FKҩW OѭӧQJ NKiP FKӳD EӋQK WҥL %ӋQK YLӋQ 4XӕF 7Ӄ 7UXQJѬѫQJ +XӃ´ 7URQJ QJKLrQ FӭX Qj\ JLҧ ÿm Vӱ GөQJ P{ KuQK 6(593(5) YӟLWKjQK SKҫQ EDR JӗP

6ӵ KLӋX TXҧ OLrQ Wөc, (2) Sӵ TXDQ WkP FKăP VyF

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20

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21

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