{"id":12475,"date":"2024-06-21T10:54:55","date_gmt":"2024-06-21T03:54:55","guid":{"rendered":"https:\/\/arito.vn\/?p=12475"},"modified":"2026-07-22T16:56:38","modified_gmt":"2026-07-22T09:56:38","slug":"ke-toan-xay-dung-la-gi-ke-toan-xay-dung-can-lam-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-xay-dung-la-gi-ke-toan-xay-dung-can-lam-gi\/","title":{"rendered":"K\u1ebf To\u00e1n X\u00e2y D\u1ef1ng L\u00e0 G\u00ec? C\u00f4ng Vi\u1ec7c C\u1ee7a K\u1ebf To\u00e1n X\u00e2y D\u1ef1ng V\u00e0 C\u00e1ch T\u00ednh Gi\u00e1 Th\u00e0nh C\u00f4ng Tr\u00ecnh"},"content":{"rendered":"<p class=\"p1\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i chi ph\u00ed, doanh thu v\u00e0 gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, t\u1eeb khi b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n \u0111\u1ebfn l\u00fac nghi\u1ec7m thu, quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch <b>k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec<\/b>, m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, \u0111\u1eb7c th\u00f9 ng\u00e0nh so v\u1edbi k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng, c\u00e1ch t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh theo t\u1eebng c\u00f4ng tr\u00ecnh, k\u00e8m b\u1ea3ng c\u00f4ng vi\u1ec7c theo th\u1eddi gian \u0111\u1ec3 ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1 d\u1ec5 \u00e1p d\u1ee5ng.<\/p>\n<h2 class=\"p2\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 trong doanh nghi\u1ec7p x\u00e2y l\u1eafp, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o to\u00e0n b\u1ed9 chi ph\u00ed, doanh thu, l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng qua t\u1eebng giai \u0111o\u1ea1n thi c\u00f4ng. M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 th\u00e0nh t\u1eebng c\u00f4ng tr\u00ecnh, t\u1eebng h\u1ea1ng m\u1ee5c, t\u1eeb \u0111\u00f3 bi\u1ebft \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 th\u1ef1c c\u1ee7a m\u1ed7i d\u1ef1 \u00e1n.<\/p>\n<p class=\"p1\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t so v\u1edbi k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng g\u1eafn v\u1edbi t\u1eebng c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3, k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 v\u00e0 ph\u1ea3i b\u00f3c t\u00e1ch theo d\u1ef1 to\u00e1n \u0111\u00e3 tr\u00fang th\u1ea7u. V\u00ec v\u1eady k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i theo d\u00f5i chi ph\u00ed \u1edf m\u1ee9c chi ti\u1ebft h\u01a1n nhi\u1ec1u.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-12476\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.56.20.png\" alt=\"k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1170\" height=\"664\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.56.20.png 1170w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.56.20-18x10.png 18w\" sizes=\"(max-width: 1170px) 100vw, 1170px\" \/><\/p>\n<h2 class=\"p1\">\u0110\u1eb7c th\u00f9 c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/h2>\n<ul class=\"ul1\">\n<li class=\"li2\"><b>B\u00f3c t\u00e1ch theo d\u1ef1 to\u00e1n<\/b>: m\u1ed7i c\u00f4ng tr\u00ecnh c\u00f3 d\u1ef1 to\u00e1n ri\u00eang, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1m s\u00e1t d\u1ef1 to\u00e1n tr\u00fang th\u1ea7u.<\/li>\n<li class=\"li2\"><b>Gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c<\/b>: chi ph\u00ed t\u1eadp h\u1ee3p ri\u00eang cho t\u1eebng c\u00f4ng tr\u00ecnh, kh\u00f4ng g\u1ed9p chung.<\/li>\n<li class=\"li2\"><b>Thi c\u00f4ng d\u00e0i k\u1ef3, nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m<\/b>: m\u1ed9t c\u00f4ng tr\u00ecnh k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng, th\u1eadm ch\u00ed nhi\u1ec1u n\u0103m, \u1edf c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c nhau n\u00ean \u0111\u01a1n gi\u00e1 v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng thay \u0111\u1ed5i.<\/li>\n<li class=\"li2\"><b>Ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu<\/b>: doanh thu ghi nh\u1eadn theo kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c nghi\u1ec7m thu, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn khi b\u00e0n giao to\u00e0n b\u1ed9.<\/li>\n<li class=\"li3\"><b>Nhi\u1ec1u t\u1ea1m \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3<\/b>: t\u1ea1m \u1ee9ng cho \u0111\u1ed9i thi c\u00f4ng, c\u00f4ng n\u1ee3 theo t\u1eebng c\u00f4ng tr\u00ecnh c\u1ea7n theo d\u00f5i ch\u1eb7t.<\/li>\n<\/ul>\n<h2 class=\"p4\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Nh\u00f3m c\u00f4ng vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">N\u1ed9i dung c\u1ee5 th\u1ec3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">\u0110\u1ecdc v\u00e0 b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ph\u00e2n t\u00edch d\u1ef1 to\u00e1n tr\u00fang th\u1ea7u, x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c chi ph\u00ed t\u1eebng h\u1ea1ng m\u1ee5c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Theo d\u00f5i nguy\u00ean v\u1eadt li\u1ec7u<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Nh\u1eadp v\u1eadt t\u01b0 \u0111\u00fang ti\u1ebfn \u0111\u1ed9, kh\u1edbp d\u1ef1 to\u00e1n t\u1eebng c\u00f4ng tr\u00ecnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Qu\u1ea3n l\u00fd nh\u00e2n c\u00f4ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">L\u1eadp b\u1ea3ng l\u01b0\u01a1ng, theo d\u00f5i chi ph\u00ed lao \u0111\u1ed9ng theo giai \u0111o\u1ea1n thi c\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Theo d\u00f5i chi ph\u00ed m\u00e1y thi c\u00f4ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Nhi\u00ean li\u1ec7u, kh\u1ea5u hao, thu\u00ea m\u00e1y, s\u1eeda ch\u1eefa cho t\u1eebng c\u00f4ng tr\u00ecnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">T\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Ph\u00e2n b\u1ed5 chi ph\u00ed chung, t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Theo d\u00f5i nghi\u1ec7m thu, c\u00f4ng n\u1ee3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">B\u00e1m ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu, xu\u1ea5t h\u00f3a \u0111\u01a1n, theo d\u00f5i thanh to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">L\u1eadp b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, quy\u1ebft to\u00e1n thu\u1ebf, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17680\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/1.png\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng g\u1ed3m nh\u1eefng g\u00ec\" width=\"1663\" height=\"946\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/1.png 1663w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/1-18x10.png 18w\" sizes=\"(max-width: 1663px) 100vw, 1663px\" \/><\/p>\n<h2 class=\"p1\">M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng theo th\u1eddi gian<\/h2>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 checklist th\u1ef1c t\u1ebf gi\u00fap h\u00ecnh dung c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng:<\/p>\n<p class=\"p2\"><b>H\u1eb1ng ng\u00e0y:<\/b><b><\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Thu th\u1eadp, ki\u1ec3m tra ch\u1ee9ng t\u1eeb v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng theo t\u1eebng c\u00f4ng tr\u00ecnh.<\/li>\n<li class=\"li3\">Theo d\u00f5i t\u1ea1m \u1ee9ng cho \u0111\u1ed9i thi c\u00f4ng v\u00e0 ho\u00e0n \u1ee9ng.<\/li>\n<li class=\"li2\">C\u1eadp nh\u1eadt nh\u1eadp xu\u1ea5t v\u1eadt t\u01b0 t\u1ea1i c\u00f4ng tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<p class=\"p2\"><b>H\u1eb1ng th\u00e1ng:<\/b><b><\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">T\u1eadp h\u1ee3p chi ph\u00ed theo t\u1eebng c\u00f4ng tr\u00ecnh, ph\u00e2n b\u1ed5 chi ph\u00ed chung.<\/li>\n<li class=\"li3\">L\u1eadp b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.<\/li>\n<li class=\"li3\">\u0110\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li class=\"li2\">K\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<p class=\"p2\"><b>H\u1eb1ng qu\u00fd v\u00e0 n\u0103m:<\/b><b><\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">T\u00ednh gi\u00e1 th\u00e0nh v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 theo t\u1eebng c\u00f4ng tr\u00ecnh.<\/li>\n<li class=\"li3\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li class=\"li4\">Ki\u1ec3m k\u00ea v\u1eadt t\u01b0, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2 class=\"p1\">C\u00e1ch t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh<\/h2>\n<p class=\"p2\">Gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p t\u1eeb b\u1ed1n kho\u1ea3n m\u1ee5c chi ph\u00ed, sau \u0111\u00f3 k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n (Th\u00f4ng t\u01b0 200)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">621<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Xi m\u0103ng, s\u1eaft th\u00e9p, c\u00e1t \u0111\u00e1, v\u1eadt t\u01b0 cho c\u00f4ng tr\u00ecnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">622<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u01b0\u01a1ng c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp thi c\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">623<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Nhi\u00ean li\u1ec7u, kh\u1ea5u hao, thu\u00ea m\u00e1y, v\u1eadn h\u00e0nh m\u00e1y<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">627<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh, \u0111i\u1ec7n n\u01b0\u1edbc, chi ph\u00ed chung<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Cu\u1ed1i k\u1ef3, c\u00e1c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, r\u1ed3i t\u00ednh ra gi\u00e1 th\u00e0nh khi c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c ho\u00e0n th\u00e0nh, nghi\u1ec7m thu.<\/p>\n<p class=\"p2\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 (doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) th\u01b0\u1eddng t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n 154 chi ti\u1ebft theo c\u00f4ng tr\u00ecnh m\u00e0 kh\u00f4ng t\u00e1ch 621, 622, 623, 627.<\/p>\n<p class=\"p5\">L\u01b0u \u00fd v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2025. T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/p>\n<h2 class=\"p1\">Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu trong x\u00e2y d\u1ef1ng<\/h2>\n<p class=\"p2\">V\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh, t\u1ee9c theo kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu, thay v\u00ec \u0111\u1ee3i b\u00e0n giao to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh. \u0110i\u1ec1u n\u00e0y gi\u00fap chi ph\u00ed v\u00e0 doanh thu c\u1ee7a c\u00f9ng m\u1ed9t giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi, ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 t\u1eebng k\u1ef3. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u01b0\u1eddng g\u1eafn v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/p>\n<h2 class=\"p3\">Kinh nghi\u1ec7m v\u00e0 l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/h2>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>B\u00e1m s\u00e1t d\u1ef1 to\u00e1n<\/b>: m\u1ecdi chi ph\u00ed n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1ef1 to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u01b0\u1ee3t chi ph\u00ed s\u1edbm.<\/li>\n<li class=\"li4\"><b>H\u00f3a \u0111\u01a1n kh\u1edbp nghi\u1ec7m thu<\/b>: xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch doanh thu v\u00e0 r\u1ee7i ro thu\u1ebf.<\/li>\n<li class=\"li4\"><b>Theo d\u00f5i t\u1ea1m \u1ee9ng ch\u1eb7t ch\u1ebd<\/b>: t\u1ea1m \u1ee9ng cho \u0111\u1ed9i thi c\u00f4ng n\u1ebfu kh\u00f4ng qu\u1ea3n l\u00fd d\u1ec5 th\u1ea5t tho\u00e1t.<\/li>\n<li class=\"li4\"><b>Chi ph\u00ed g\u1eafn \u0111\u00fang c\u00f4ng tr\u00ecnh<\/b>: tr\u00e1nh g\u1ed9p chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0y sang c\u00f4ng tr\u00ecnh kh\u00e1c l\u00e0m sai gi\u00e1 th\u00e0nh.<\/li>\n<li class=\"li5\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/b>: h\u1ee3p \u0111\u1ed3ng, d\u1ef1 to\u00e1n, nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n theo t\u1eebng c\u00f4ng tr\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17681\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/2.png\" alt=\"Kinh nghi\u1ec7m v\u00e0 l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1663\" height=\"946\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/2.png 1663w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/2-18x10.png 18w\" sizes=\"(max-width: 1663px) 100vw, 1663px\" \/><\/p>\n<h2 class=\"p3\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/h2>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>Kh\u00f4ng b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n<\/b>: chi ph\u00ed kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li class=\"li4\"><b>Ghi nh\u1eadn doanh thu sai th\u1eddi \u0111i\u1ec3m<\/b>: kh\u00f4ng theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu, g\u00e2y l\u1ec7ch k\u1ef3.<\/li>\n<li class=\"li4\"><b>Chi ph\u00ed kh\u00f4ng g\u1eafn c\u00f4ng tr\u00ecnh<\/b>: gi\u00e1 th\u00e0nh t\u1eebng c\u00f4ng tr\u00ecnh b\u1ecb sai.<\/li>\n<li class=\"li4\"><b>Qu\u00ean ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/b>: gi\u00e1 th\u00e0nh thi\u1ebfu ch\u00ednh x\u00e1c.<\/li>\n<li class=\"li5\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thi\u1ebfu<\/b>: kh\u00f3 gi\u1ea3i tr\u00ecnh khi quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n<h2 class=\"p1\">Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p2\">Theo d\u00f5i chi ph\u00ed theo t\u1eebng c\u00f4ng tr\u00ecnh, t\u1eebng h\u1ea1ng m\u1ee5c b\u1eb1ng Excel r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn khi s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh t\u0103ng. Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a> c\u1ee7a Arito gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng:<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\">T\u1eadp h\u1ee3p chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng v\u00e0 chi ph\u00ed chung theo t\u1eebng c\u00f4ng tr\u00ecnh, t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed chung.<\/li>\n<li class=\"li4\">\u0110\u1ed1i chi\u1ebfu chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi d\u1ef1 to\u00e1n, c\u1ea3nh b\u00e1o khi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li class=\"li4\">Ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu, t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 k\u1ebft qu\u1ea3 theo t\u1eebng c\u00f4ng tr\u00ecnh.<\/li>\n<li class=\"li2\">L\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo c\u00f4ng tr\u00ecnh ch\u1ec9 trong v\u00e0i thao t\u00e1c.<\/li>\n<\/ul>\n<p class=\"p2\">T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/\"><span class=\"s1\">c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a> v\u00e0 tham kh\u1ea3o th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/ke-toan-noi-bo-la-ai\/\"><span class=\"s1\">k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a>. T\u1ea5t c\u1ea3 n\u1eb1m trong n\u1ec1n t\u1ea3ng <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p Arito ERP<\/span><\/a>, gi\u00fap k\u1ebf to\u00e1n, chi ph\u00ed c\u00f4ng tr\u00ecnh v\u00e0 doanh thu d\u00f9ng chung m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u.<\/p>\n<p class=\"p6\">Mu\u1ed1n xem chi ph\u00ed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo c\u00f4ng tr\u00ecnh v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh t\u1ef1 \u0111\u1ed9ng ra sao? <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd nh\u1eadn demo mi\u1ec5n ph\u00ed<\/span><\/a> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 Arito t\u01b0 v\u1ea5n theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u1ee7a b\u1ea1n.<\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p2\"><b>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng kh\u00e1c g\u00ec k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/b><b><\/b><\/h3>\n<p class=\"p2\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n, t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu. Gi\u00e1 th\u00e0nh t\u00ednh theo c\u00f4ng tr\u00ecnh thay v\u00ec theo s\u1ea3n ph\u1ea9m nh\u01b0 s\u1ea3n xu\u1ea5t th\u00f4ng th\u01b0\u1eddng.<\/p>\n<h3 class=\"p2\"><b>Chi ph\u00ed x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Theo Th\u00f4ng t\u01b0 200, chi ph\u00ed t\u00e1ch v\u00e0o 621 (nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp), 622 (nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp), 623 (m\u00e1y thi c\u00f4ng), 627 (chi ph\u00ed chung), r\u1ed3i k\u1ebft chuy\u1ec3n v\u00e0o 154 chi ti\u1ebft theo c\u00f4ng tr\u00ecnh. Doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 th\u01b0\u1eddng t\u1eadp h\u1ee3p th\u1eb3ng v\u00e0o 154.<\/p>\n<h3 class=\"p2\"><b>Doanh thu c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ghi nh\u1eadn khi n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Ghi nh\u1eadn theo ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, t\u1ee9c theo kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu t\u1eebng giai \u0111o\u1ea1n, kh\u00f4ng \u0111\u1ee3i b\u00e0n giao to\u00e0n b\u1ed9. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u01b0\u1eddng g\u1eafn v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/p>\n<h3 class=\"p2\"><b>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho quy\u1ebft to\u00e1n?<\/b><b><\/b><\/h3>\n<p class=\"p2\">H\u1ee3p \u0111\u1ed3ng, d\u1ef1 to\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ph\u00ed v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng theo t\u1eebng c\u00f4ng tr\u00ecnh, c\u00f9ng b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 class=\"p2\"><b>Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng n\u00ean d\u00f9ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p l\u1edbn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 \u0111\u1ebfn h\u1ebft n\u0103m 2025 v\u00e0 chuy\u1ec3n sang Th\u00f4ng t\u01b0 99\/2025 t\u1eeb n\u0103m 2026. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133.<\/p>\n<h2 class=\"p1\">K\u1ebft lu\u1eadn<\/h2>\n<p class=\"p2\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng \u0111\u00f2i h\u1ecfi theo d\u00f5i chi ph\u00ed chi ti\u1ebft \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh, b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu. N\u1eafm r\u00f5 \u0111\u1ea7u vi\u1ec7c theo ng\u00e0y, th\u00e1ng, n\u0103m v\u00e0 c\u00e1ch t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 l\u00e0m t\u1ed1t vai tr\u00f2 n\u00e0y. Khi s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh t\u0103ng, ph\u1ea7n m\u1ec1m s\u1ebd gi\u00fap t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh nhanh, ch\u00ednh x\u00e1c h\u01a1n.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i chi ph\u00ed, doanh thu v\u00e0 gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, t\u1eeb khi b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n \u0111\u1ebfn l\u00fac nghi\u1ec7m thu, quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec, m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=12475"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475\/revisions"}],"predecessor-version":[{"id":17682,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475\/revisions\/17682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/12476"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=12475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=12475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=12475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}