{"id":37207,"date":"2025-10-22T07:25:01","date_gmt":"2025-10-22T00:25:01","guid":{"rendered":"https:\/\/1office.vn\/?p=37207"},"modified":"2025-10-22T15:48:50","modified_gmt":"2025-10-22T08:48:50","slug":"chi-phi-quan-ly-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/1office.vn\/chi-phi-quan-ly-doanh-nghiep","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? V\u00e0 bao g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"<p><a href=\"https:\/\/1office.vn\/chi-phi-quan-ly-doanh-nghiep\"><b><i>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 cho qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng <\/span><\/i><a href=\"https:\/\/1office.vn\"><b><i>1Office<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> t\u00ecm hi\u1ec3u v\u00e0 kh\u00e1m ph\u00e1 chi ti\u1ebft v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec? C\u00e1c v\u00ed d\u1ee5? T\u1ea7m quan tr\u1ecdng c\u1ee7a h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/span><\/i><\/p>\n<h2><b>1. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><strong>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y.<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ea7n ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 c\u1ee7a doanh nghi\u1ec7p t\u1eeb vi\u1ec7c thu\u00ea nh\u00e2n vi\u00ean, v\u0103n ph\u00f2ng \u0111\u1ebfn c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, qu\u1ea3n l\u00fd, ti\u1ebfp th\u1ecb v\u00e0 nhi\u1ec1u kh\u00eda c\u1ea1nh kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p n\u1eb1m trong chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 t\u1eadp trung v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 v\u00e0 v\u1eadn h\u00e0nh to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n<h2><b>2. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_37208\" aria-describedby=\"caption-attachment-37208\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-37208\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2023\/08\/chi-phi-quan-ly-doanh-nghiep-1024x731.jpg\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec? H\u1ea1ch to\u00e1n &amp; Quy \u0111\u1ecbnh\" width=\"1024\" height=\"731\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2023\/08\/chi-phi-quan-ly-doanh-nghiep-1024x731.jpg 1024w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/08\/chi-phi-quan-ly-doanh-nghiep-300x214.jpg 300w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/08\/chi-phi-quan-ly-doanh-nghiep-768x549.jpg 768w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/08\/chi-phi-quan-ly-doanh-nghiep.jpg 1400w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-37208\" class=\"wp-caption-text\">Chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec? H\u1ea1ch to\u00e1n &amp; Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong \u0110i\u1ec3m 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u 64 c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00e0nh ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m:<\/span><\/p>\n<p><b>1. Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c tuy\u1ec3n d\u1ee5ng, t\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c ph\u00fac l\u1ee3i cho ban Gi\u00e1m \u0111\u1ed1c, c\u1ea5p tr\u01b0\u1edfng ph\u00f2ng v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y bao h\u00e0m c\u1ea3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean m\u1edbi c\u0169ng nh\u01b0 vi\u1ec7c duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n nh\u00e2n vi\u00ean hi\u1ec7n c\u00f3.<\/span><\/p>\n<p><b>2. Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm v\u1eadt li\u1ec7u, nguy\u00ean li\u1ec7u, d\u1ee5ng c\u1ee5 c\u1ea7n thi\u1ebft bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u, s\u00e1ch v\u1edf, d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng ph\u1ea9m h\u1ed7 tr\u1ee3 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p><b>3. Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm, duy tr\u00ec c\u00e1c \u0111\u1ed3 d\u00f9ng, thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t, c\u00e1c ti\u1ec7n \u00edch v\u0103n ph\u00f2ng nh\u01b0 m\u00e1y t\u00ednh, m\u00e1y in, b\u00e0n gh\u1ebf, \u0111\u00e8n, \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 v\u00e0 c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c trong m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><b>4. Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 chi ph\u00ed kh\u1ea5u hao c\u1ee7a T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu. N\u00f3 bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n v\u1eadt l\u00fd nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n v\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng v\u1eadt l\u00fd nh\u01b0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><b>5. Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Bao h\u00e0m c\u1ea3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), c\u00e1c kho\u1ea3n ph\u00ed v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed kh\u00e1c.<\/span><\/p>\n<p><b>6. Chi ph\u00ed d\u1ef1 ph\u00f2ng: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 chi ph\u00ed d\u1ef1 tr\u1eef \u0111\u01b0\u1ee3c c\u1ea5p d\u00e0nh cho vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00f4ng mong mu\u1ed1n ho\u1eb7c kh\u00f3 d\u1ef1 \u0111o\u00e1n c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd kinh doanh. Chi ph\u00ed n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p c\u00f3 s\u1eb5n ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c b\u1ea5t ng\u1edd.<\/span><\/p>\n<p><b>7. Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm c\u00e1c d\u1ecbch v\u1ee5 t\u1eeb b\u00ean ngo\u00e0i doanh nghi\u1ec7p \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh. C\u00e1c d\u1ecbch v\u1ee5 mua ngo\u00e0i c\u00f3 th\u1ec3 bao g\u1ed3m t\u01b0 v\u1ea5n chuy\u00ean gia, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 ti\u1ebfp th\u1ecb, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt v\u00e0 nhi\u1ec1u lo\u1ea1i d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n<p><b>8. Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: <\/b><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ed9t xu\u1ea5t, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng n\u1eb1m trong c\u00e1c danh m\u1ee5c tr\u00ean m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3, c\u1ee5 th\u1ec3 nh\u01b0 chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c, t\u00e0u xe, \u0111i l\u1ea1i,&#8230; N\u00f3 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0a ra vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng d\u1ef1 \u0111\u1ecbnh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">&gt;&gt; Xem th\u00eam: <\/span><\/i><a href=\"https:\/\/1office.vn\/nguyen-tac-phu-hop\"><i><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong k\u1ebf to\u00e1n: Kh\u00e1i ni\u1ec7m, N\u1ed9i dung v\u00e0 V\u00ed d\u1ee5 \u00e1p d\u1ee5ng<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><b>3. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd<\/b><\/h2>\n<figure id=\"attachment_10769\" aria-describedby=\"caption-attachment-10769\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-10769 size-large\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2020\/08\/S\u1ed1-h\u00f3a-quy-tr\u00ecnh-doanh-nghi\u1ec7p-gi\u00fap-ti\u1ebft-ki\u1ec7m-chi-ph\u00ed-1024x576.png\" alt=\"S\u1ed1 h\u00f3a quy tr\u00ecnh doanh nghi\u1ec7p gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed\" width=\"1024\" height=\"576\" \/><figcaption id=\"caption-attachment-10769\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 \u1ea3nh h\u01b0\u1edfng to l\u1edbn \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd gi\u00fap doanh nghi\u1ec7p c\u00f3 s\u1ef1 c\u00e2n nh\u1eafc v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00e0i ch\u00ednh, tr\u00e1nh l\u00e3ng ph\u00ed m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nh\u1eefng l\u0129nh v\u1ef1c c\u1ea7n t\u1eadp trung \u0111\u1ea7u t\u01b0, c\u1eaft gi\u1ea3m ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh v\u00e0 c\u1eadp nh\u1eadt chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p d\u1ef1a v\u00e0o s\u1ef1 thay \u0111\u1ed5i c\u1ee7a th\u1ecb tr\u01b0\u1eddng. Nh\u01b0 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed \u0111ang chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u00edch nghi nhanh ch\u00f3ng \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n nh\u1eb1m t\u0103ng s\u1ef1 tin c\u1eady trong m\u1eaft c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110o l\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p v\u00e0 quy tr\u00ecnh t\u1ed1t nh\u1ea5t \u0111\u1ec3 c\u1ea3i thi\u1ec7n v\u00e0 t\u0103ng c\u01b0\u1eddng gi\u00e1 tr\u1ecb cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 b\u00e1o v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho t\u01b0\u01a1ng lai m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n. C\u00e1c s\u1ed1 li\u1ec7u n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra d\u1ef1 \u0111o\u00e1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 b\u00e1o v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho t\u01b0\u01a1ng lai m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1eb1m x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>4. H\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200<\/b><\/h2>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/chinh-sach-moi\/11004\/hach-toan-chi-phi-quan-ly-doanh-nghiep-theo-thong-tu-200-2014-tt-btc\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 doanh thu, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p theo th\u00f4ng t\u01b0 n\u00e0y:<\/span><\/p>\n<h3><b>4.1 K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh l\u00e0 t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 49.4595%;\"><b>B\u00ean N\u1ee3<\/b><\/td>\n<td style=\"width: 49.5946%;\"><b>B\u00ean C\u00f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.4595%;\"><b>&#8211; C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd, chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, chi ph\u00ed kh\u1ea5u hao TSC\u0110, thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><b>&#8211; S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3:<\/b><span style=\"font-weight: 400;\"> Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft. Nh\u1eb1m ph\u1ea3n \u00e1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf m\u1edbi.<\/span><\/td>\n<td style=\"width: 49.5946%;\"><b>&#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh:<\/b><span style=\"font-weight: 400;\"> Li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 tr\u1eef ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><b>&#8211; Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3:<\/b><span style=\"font-weight: 400;\"> Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; <\/span><b>K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0o t\u00e0i kho\u1ea3n 911 &#8220;X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh&#8221;<\/b><span style=\"font-weight: 400;\">: Gi\u00fap t\u00edch h\u1ee3p chi ph\u00ed v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-size: 10pt;\"><i><span style=\"font-weight: 400;\">B\u1ea3ng k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, \u0111i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n r\u1eb1ng c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nh\u01b0 \u0111\u00e3 m\u00f4 t\u1ea3 \u1edf tr\u00ean. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n 642 c\u00f2n c\u00f3 hai t\u00e0i kho\u1ea3n c\u1ea5p 2 li\u00ean quan:<\/span><\/p>\n<p><b>T\u00e0i kho\u1ea3n 6421 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh chi ph\u00ed b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng sang t\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p><b>T\u00e0i kho\u1ea3n 6422 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 v\u00e0 t\u00ecnh h\u00ecnh k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p sang t\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<h3><b>4.2 C\u00e1ch t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p<\/b><\/h3>\n<figure id=\"attachment_8482\" aria-describedby=\"caption-attachment-8482\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-8482\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2020\/06\/2-CAC-DOANH-NGHIEP-CAT-GIAM-CHI-PHI-SAU-COVID-19-1024x678.jpg\" alt=\"C\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\" width=\"1024\" height=\"678\" \/><figcaption id=\"caption-attachment-8482\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u0110\u1ea7u ti\u00ean, nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd, chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, chi ph\u00ed kh\u1ea5u hao TSC\u0110, thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: Ghi nh\u1eadn chi ph\u00ed trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed, qu\u1ea3n l\u00fd c\u1ea7n ghi nh\u1eadn ch\u00fang v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i lo\u1ea1i chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00e0i kho\u1ea3n &#8220;Chi ph\u00ed l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p nh\u00e2n vi\u00ean&#8221; (631), &#8220;Chi ph\u00ed v\u1eadt li\u1ec7u ti\u00eau hao&#8221; (633), &#8220;Kh\u1ea5u hao TSC\u0110&#8221; (642) v\u00e0 t\u00e0i kho\u1ea3n &#8220;Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed&#8221; (635).<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u1ea7n thu th\u1eadp d\u1eef li\u1ec7u v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed trong m\u1ed7i kho\u1ea3n t\u00e0i kho\u1ea3n li\u00ean quan, bao g\u1ed3m vi\u1ec7c ghi nh\u1eadn s\u1ed1 ti\u1ec1n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3 c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: T\u00ednh to\u00e1n chi ph\u00ed<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp, ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed cho m\u1ed7i lo\u1ea1i chi ph\u00ed. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c c\u1ed9ng d\u1ed3n c\u00e1c s\u1ed1 ti\u1ec1n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ki\u1ec3m tra v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c d\u1eef li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. N\u1ebfu c\u1ea7n h\u00e3y \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 6: K\u1ebft chuy\u1ec3n chi ph\u00ed<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n k\u1ebft chuy\u1ec3n t\u1ed5ng chi ph\u00ed \u0111\u00e3 t\u00ednh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed qu\u1ea3n l\u00fd s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n &#8220;X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh&#8221; (911) \u0111\u1ec3 t\u00edch h\u1ee3p v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 7: L\u1eadp b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan, bao g\u1ed3m b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7 nhu\u1eadn \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng c\u00e1ch t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o th\u00f4ng tin c\u1ee5 th\u1ec3 t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 chuy\u00ean gia k\u1ebf to\u00e1n.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/1office.vn\/ifrs-la-gi\"><i><span style=\"font-weight: 400;\">IFRS l\u00e0 g\u00ec? T\u1ea7m quan tr\u1ecdng v\u00e0 L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i cho doanh nghi\u1ec7p<\/span><\/i><\/a><\/p><\/blockquote>\n<h2 data-start=\"0\" data-end=\"57\"><strong data-start=\"4\" data-end=\"57\">5. C\u00e1ch t\u1ed1i \u01b0u v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3<\/strong><\/h2>\n<p data-start=\"59\" data-end=\"434\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 kho\u1ea3n chi kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu, nh\u01b0ng l\u1ea1i \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng. V\u00ec v\u1eady, t\u1ed1i \u01b0u v\u00e0 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 nh\u00f3m chi ph\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed ch\u1eb7t ch\u1ebd, minh b\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng h\u01a1n:<\/p>\n<h3 data-start=\"441\" data-end=\"830\"><strong data-start=\"441\" data-end=\"496\">5.1. Chu\u1ea9n h\u00f3a quy tr\u00ecnh ph\u00ea duy\u1ec7t v\u00e0 chi ti\u00eau n\u1ed9i b\u1ed9<\/strong><\/h3>\n<p data-start=\"441\" data-end=\"830\">Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00f5 r\u00e0ng cho t\u1eebng lo\u1ea1i chi ph\u00ed \u2014 t\u1eeb \u0111\u1ec1 xu\u1ea5t, ph\u00ea duy\u1ec7t \u0111\u1ebfn thanh to\u00e1n. M\u1ecdi kho\u1ea3n chi c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n x\u00e9t duy\u1ec7t theo c\u1ea5p b\u1eadc v\u00e0 h\u1ea1n m\u1ee9c c\u1ee5 th\u1ec3, tr\u00e1nh t\u00ecnh tr\u1ea1ng \u201cchi t\u00f9y ti\u1ec7n\u201d ho\u1eb7c kh\u00f4ng c\u00f3 c\u0103n c\u1ee9. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m th\u1ea5t tho\u00e1t m\u00e0 c\u00f2n t\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<h3 data-start=\"837\" data-end=\"1176\"><strong data-start=\"837\" data-end=\"893\">5.2. Ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch theo ph\u00f2ng ban v\u00e0 theo m\u1ee5c ti\u00eau<\/strong><\/h3>\n<p data-start=\"837\" data-end=\"1176\">Thay v\u00ec \u0111\u1ec3 c\u00e1c b\u1ed9 ph\u1eadn chi ti\u00eau t\u00f9y \u00fd, doanh nghi\u1ec7p n\u00ean \u0111\u1eb7t h\u1ea1n m\u1ee9c ng\u00e2n s\u00e1ch \u0111\u1ecbnh k\u1ef3 (theo th\u00e1ng\/qu\u00fd) d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u1eb7c k\u1ebft qu\u1ea3 kinh doanh. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t chi ph\u00ed t\u1eeb \u0111\u1ea7u, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho c\u00e1c ph\u00f2ng ban s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h3 data-start=\"1183\" data-end=\"1563\"><strong data-start=\"1183\" data-end=\"1241\">5.3. Theo d\u00f5i chi ph\u00ed theo th\u1eddi gian th\u1ef1c b\u1eb1ng c\u00f4ng ngh\u1ec7<\/strong><\/h3>\n<p data-start=\"1183\" data-end=\"1563\">\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ho\u1eb7c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu chi nh\u01b0 1Office gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn, ph\u00e2n lo\u1ea1i v\u00e0 b\u00e1o c\u00e1o chi ph\u00ed theo th\u1eddi gian th\u1ef1c. D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng gi\u00fap k\u1ebf to\u00e1n v\u00e0 l\u00e3nh \u0111\u1ea1o nhanh ch\u00f3ng ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng, so s\u00e1nh t\u1ef7 tr\u1ecdng chi ph\u00ed gi\u1eefa c\u00e1c k\u1ef3, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/p>\n<h3 data-start=\"1570\" data-end=\"1953\"><strong data-start=\"1570\" data-end=\"1623\">5.4. Ph\u00e2n t\u00edch d\u1eef li\u1ec7u chi ph\u00ed \u0111\u1ec3 t\u00ecm c\u01a1 h\u1ed9i t\u1ed1i \u01b0u<\/strong><\/h3>\n<p data-start=\"1570\" data-end=\"1953\">Thay v\u00ec ch\u1ec9 ghi nh\u1eadn, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean ph\u00e2n t\u00edch c\u1ea5u tr\u00fac chi ph\u00ed \u0111\u1ec3 nh\u1eadn di\u1ec7n \u0111i\u1ec3m l\u00e3ng ph\u00ed. V\u00ed d\u1ee5: chi ph\u00ed h\u00e0nh ch\u00ednh t\u0103ng b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 do mua s\u1eafm r\u1eddi r\u1ea1c, chi ph\u00ed d\u1ecbch v\u1ee5 ngo\u00e0i t\u0103ng do thi\u1ebfu h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n. T\u1eeb \u0111\u00f3, l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 t\u00e1i \u0111\u00e0m ph\u00e1n nh\u00e0 cung c\u1ea5p ho\u1eb7c gom nh\u00f3m nhu c\u1ea7u mua s\u1eafm \u0111\u1ec3 gi\u1ea3m gi\u00e1.<\/p>\n<h3 data-start=\"1960\" data-end=\"2285\"><strong data-start=\"1960\" data-end=\"2017\">5.5. \u0110\u00e0o t\u1ea1o v\u00e0 n\u00e2ng cao \u00fd th\u1ee9c ti\u1ebft ki\u1ec7m cho nh\u00e2n vi\u00ean<\/strong><\/h3>\n<p data-start=\"1960\" data-end=\"2285\">Nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh kh\u00f4ng \u0111\u1ebfn t\u1eeb quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, m\u00e0 t\u1eeb th\u00f3i quen ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng v\u0103n h\u00f3a ti\u1ebft ki\u1ec7m \u2013 khuy\u1ebfn kh\u00edch m\u1ecdi nh\u00e2n vi\u00ean \u00fd th\u1ee9c \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean (\u0111i\u1ec7n, n\u01b0\u1edbc, in \u1ea5n, c\u00f4ng c\u1ee5\u2026).<\/p>\n<h3 data-start=\"2292\" data-end=\"2595\"><strong data-start=\"2292\" data-end=\"2340\">5.6. \u0110\u1ecbnh k\u1ef3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd<\/strong><\/h3>\n<p data-start=\"2292\" data-end=\"2595\">C\u1ea7n c\u00f3 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 so s\u00e1nh chi ph\u00ed qu\u1ea3n l\u00fd v\u1edbi doanh thu, l\u1ee3i nhu\u1eadn ho\u1eb7c chi ph\u00ed b\u00ecnh qu\u00e2n ng\u00e0nh. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u00ecn ra xu h\u01b0\u1edbng t\u0103ng\/gi\u1ea3m b\u1ea5t th\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u201cng\u01b0\u1ee1ng chi ph\u00ed h\u1ee3p l\u00fd\u201d cho t\u1eebng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n.<\/p>\n<p data-start=\"2602\" data-end=\"2902\">T\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 c\u1eaft gi\u1ea3m chi ti\u00eau, m\u00e0 l\u00e0 t\u00e1i c\u1ea5u tr\u00fac c\u00e1ch v\u1eadn h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch khoa h\u1ecdc h\u01a1n. Doanh nghi\u1ec7p n\u00e0o ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd c\u00f3 l\u1ee3i th\u1ebf l\u1edbn v\u1ec1 l\u1ee3i nhu\u1eadn, kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng v\u00e0 s\u1ee9c c\u1ea1nh tranh d\u00e0i h\u1ea1n.<\/p>\n<h2><b>6. Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu chi doanh nghi\u1ec7p 1Office CRM<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y khi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng. B\u1edfi vi\u1ec7c theo d\u00f5i v\u00e0 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n r\u1ea5t nhi\u1ec1u th\u1eddi gian. Tuy nhi\u00ean v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7 c\u1ee5 th\u1ec3 l\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu chi 1Office CRM \u0111\u00e3 gi\u00fap nhi\u1ec1u doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n n\u00e0y.<\/span><\/p>\n<figure id=\"attachment_31189\" aria-describedby=\"caption-attachment-31189\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-31189\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2022\/09\/He-thong-CRM-01.jpg\" alt=\"CRM gi\u00fap x\u00e2y d\u1ef1ng l\u1ee3i th\u1ebf c\u1ea1nh tranh cho doanh nghi\u1ec7p\" width=\"1024\" height=\"800\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2022\/09\/He-thong-CRM-01.jpg 1024w, https:\/\/1office.vn\/wp-content\/uploads\/2022\/09\/He-thong-CRM-01-300x234.jpg 300w, https:\/\/1office.vn\/wp-content\/uploads\/2022\/09\/He-thong-CRM-01-768x600.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-31189\" class=\"wp-caption-text\">CRM gi\u00fap x\u00e2y d\u1ef1ng l\u1ee3i th\u1ebf c\u1ea1nh tranh cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/1office.vn\/crm-2\">1Office CRM<\/a> &#8211; l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u01a1n 5.000 doanh nghi\u1ec7p tin d\u00f9ng hi\u1ec7n nay v\u1edbi nh\u1eefng ti\u1ec7n \u00edch v\u00e0 t\u00ednh n\u0103ng \u01b0u vi\u1ec7t, ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1ecdi l\u00fac m\u1ecdi n\u01a1i ngay c\u1ea3 tr\u00ean di \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ec5 d\u00e0ng gi\u00e1m s\u00e1t to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3 theo t\u1eebng m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n mua h\u00e0ng, b\u00e1n h\u00e0ng\u2026 tr\u00e1nh g\u00e2y sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1&#8230;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1eadn ngay b\u1ea3n d\u00f9ng th\u1eed t\u00ednh n\u0103ng Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh 1Office CRM h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 ho\u00e0n to\u00e0n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><a class=\"platform-button popmake-39297 try\">Nh\u1eadn b\u1ea3n d\u00f9ng th\u1eed t\u00ednh n\u0103ng mi\u1ec5n ph\u00ed<\/a><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 kh\u00e1i ni\u1ec7m, quy \u0111\u1ecbnh v\u00e0 c\u00e1ch t\u00ednh to\u00e1n <\/span><b>chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> m\u00e0 1Office \u0111\u00e3 t\u1ed5ng h\u1ee3p. N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u t\u00ecm hi\u1ec3u ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu chi doanh nghi\u1ec7p, li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hotline: 083 483 8888<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facebook: <a href=\"https:\/\/www.facebook.com\/1officevn\/\">https:\/\/www.facebook.com\/1officevn\/<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Youtube: <a href=\"https:\/\/www.youtube.com\/@1office-chuyendoisodn\" target=\"_blank\" rel=\"noopener\">https:\/\/www.youtube.com\/@1office-chuyendoisodn<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":37208,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[582,85,165],"tags":[],"class_list":["post-37207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-quan-tri","category-quan-tri-dieu-hanh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? 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