{"id":13049,"date":"2024-08-13T21:17:34","date_gmt":"2024-08-13T14:17:34","guid":{"rendered":"https:\/\/arito.vn\/?p=13049"},"modified":"2025-06-16T16:43:39","modified_gmt":"2025-06-16T09:43:39","slug":"chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-gi\/","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 t\u1ed1i \u01b0u"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong>Qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p<\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n chi ti\u00eau m\u00e0 c\u00f2n l\u00e0 quy tr\u00ecnh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> s\u1ebd c\u00f9ng b\u1ea1n kh\u00e1m ph\u00e1 chi ti\u1ebft chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec, c\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3, c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan.<\/span><\/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><a href=\"https:\/\/arito.vn\/en\/chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-gi\/\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a> <\/strong>bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u h\u00e0nh v\u00e0 v\u1eadn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y. \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o 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 thu\u1ed9c nh\u00f3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh, kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn 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 v\u00e0 v\u1eadn h\u00e0nh to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13050\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-13-at-21.13.49.png\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 t\u1ed1i \u01b0u\" width=\"1476\" height=\"836\" \/><\/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<p><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p bao g\u1ed3m nhi\u1ec1u th\u00e0nh ph\u1ea7n kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh trong \u0110i\u1ec3m 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u 64 c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c tuy\u1ec3n d\u1ee5ng, l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, v\u00e0 c\u00e1c ph\u00fac l\u1ee3i cho ban Gi\u00e1m \u0111\u1ed1c, tr\u01b0\u1edfng ph\u00f2ng, v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd. \u0110i\u1ec1u n\u00e0y c\u0169ng bao g\u1ed3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c 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 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u, s\u00e1ch v\u1edf, v\u00e0 v\u0103n ph\u00f2ng ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m chi ph\u00ed cho vi\u1ec7c mua s\u1eafm, duy tr\u00ec thi\u1ebft b\u1ecb v\u00e0 n\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng nh\u01b0 m\u00e1y t\u00ednh, m\u00e1y in, b\u00e0n gh\u1ebf, v\u00e0 c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed kh\u1ea5u hao <a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a> (TSC\u0110):<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed n\u00e0y bao g\u1ed3m kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu, nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t ng\u1edd ho\u1eb7c kh\u00f3 l\u01b0\u1eddng c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed cho c\u00e1c d\u1ecbch v\u1ee5 t\u1eeb b\u00ean ngo\u00e0i doanh nghi\u1ec7p \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh, nh\u01b0 t\u01b0 v\u1ea5n chuy\u00ean gia, d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd, v\u00e0 d\u1ecbch v\u1ee5 ti\u1ebfp th\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c chi ph\u00ed kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c kh\u00f4ng n\u1eb1m trong c\u00e1c danh m\u1ee5c tr\u00ean, nh\u01b0 chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, v\u00e0 c\u00f4ng t\u00e1c.<\/span><\/li>\n<\/ol>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13051\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-13-at-21.15.03.png\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\" width=\"1482\" height=\"832\" \/><\/p>\n<h2><b>3. \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p. N\u00f3 gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n \u0111\u1ea7u t\u01b0, c\u1eaft gi\u1ea3m, ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh:<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean s\u1ef1 thay \u0111\u1ed5i c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111ang chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng t\u00ednh minh b\u1ea1ch:<\/b><span style=\"font-weight: 400;\"> Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n, t\u0103ng s\u1ef1 tin c\u1eady v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t:<\/b><span style=\"font-weight: 400;\"> \u0110o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u1ec3 c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng cao gi\u00e1 tr\u1ecb cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ef1 b\u00e1o v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch:<\/b><span style=\"font-weight: 400;\"> Gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n 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<\/ul>\n<h2><b>4. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo th\u00f4ng t\u01b0 200<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n 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 C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/p>\n<h4><b>B\u00ean N\u1ee3<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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 c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u1eadt li\u1ec7u, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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 trong k\u1ef3 v\u00e0 s\u1ed1 d\u1ef1 ph\u00f2ng ch\u01b0a s\u1eed d\u1ee5ng t\u1eeb k\u1ef3 tr\u01b0\u1edbc, ph\u1ea3n \u00e1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h4><b>B\u00ean C\u00f3<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh:<\/b><span style=\"font-weight: 400;\"> Li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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 trong k\u1ef3 v\u00e0 s\u1ed1 d\u1ef1 ph\u00f2ng ch\u01b0a s\u1eed d\u1ee5ng t\u1eeb k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0o t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d:<\/b><span style=\"font-weight: 400;\"> Gi\u00fap t\u1ed5ng h\u1ee3p chi ph\u00ed v\u00e0o <strong><a href=\"https:\/\/arito.vn\/en\/bao-cao-ket-qua-kinh-doanh-income-statement-la-gi\/\">b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/a><\/strong> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, t\u1ee9c l\u00e0 c\u00e1c chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nh\u01b0 \u0111\u00e3 n\u00eau. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n 642 c\u00f2n chia th\u00e0nh hai t\u00e0i kho\u1ea3n ph\u1ee5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 6421 \u2013 <a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/a>:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh k\u1ebft chuy\u1ec3n chi ph\u00ed n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 6422 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n ch\u00fang v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13052\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-13-at-21.15.56.png\" alt=\"Chi ph\u00ed doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec? L\u00e0m sao t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed\" width=\"1488\" height=\"834\" \/><\/p>\n<h3><b>4.2 Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/h3>\n<p><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u1ea7n nh\u1eadn di\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u1eadt li\u1ec7u, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, v\u00e0 c\u00e1c 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 v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed, ch\u00fang c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn 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 ph\u00e2n lo\u1ea1i v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u1ee5 th\u1ec3 trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00e0i kho\u1ea3n \u201cChi ph\u00ed l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p nh\u00e2n vi\u00ean\u201d (631), \u201cChi ph\u00ed v\u1eadt li\u1ec7u ti\u00eau hao\u201d (633), \u201cKh\u1ea5u hao TSC\u0110\u201d (642), v\u00e0 \u201cThu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed\u201d (635).<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n thu th\u1eadp d\u1eef li\u1ec7u v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3. Vi\u1ec7c n\u00e0y bao g\u1ed3m ghi nh\u1eadn s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 chi cho m\u1ed7i lo\u1ea1i chi ph\u00ed theo t\u1eebng t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: T\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed cho t\u1eebng lo\u1ea1i chi ph\u00ed. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c c\u1ed9ng d\u1ed3n 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;\"> Doanh nghi\u1ec7p c\u1ea7n so s\u00e1nh s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn v\u1edbi d\u1eef li\u1ec7u th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c. N\u1ebfu c\u00f3 s\u1ef1 sai l\u1ec7ch, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 6: K\u1ebft chuy\u1ec3n chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i k\u1ef3, nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd 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 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d (911), gi\u00fap t\u00edch h\u1ee3p chi ph\u00ed 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 t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p 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 \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p 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 s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n.<\/span><\/p>\n<h2><b>5. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p><b>Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00ean gi\u00e1 th\u00e0nh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed v\u0103n ph\u00f2ng, l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, v\u00e0 chi ph\u00ed marketing, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. Khi c\u00e1c chi ph\u00ed n\u00e0y t\u0103ng, gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u0169ng s\u1ebd t\u0103ng theo, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><b>Chi ph\u00ed gi\u00e1n ti\u1ebfp l\u00ean gi\u00e1 c\u1ea3:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng, v\u00e0 c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh, kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0o t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Tuy nhi\u00ean, nh\u1eefng chi ph\u00ed n\u00e0y v\u1eabn t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u1ed5ng chi ph\u00ed v\u1eadn h\u00e0nh ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, ch\u00fang c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng gi\u00e1n ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u1ed5ng th\u1ec3 c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Khi doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea1nh tranh h\u01a1n, thu h\u00fat nhi\u1ec1u kh\u00e1ch h\u00e0ng v\u00e0 t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><b>\u00c1p l\u1ef1c t\u1eeb \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi chi ph\u00ed qu\u1ea3n l\u00fd m\u00e0 c\u00f2n b\u1edfi m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh trong ng\u00e0nh. N\u1ebfu \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh c\u00f3 chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p h\u01a1n, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 r\u1ebb h\u01a1n, bu\u1ed9c doanh nghi\u1ec7p kh\u00e1c ph\u1ea3i c\u00e2n nh\u1eafc vi\u1ec7c gi\u1ea3m gi\u00e1 ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ec3 duy tr\u00ec s\u1ef1 c\u1ea1nh tranh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 th\u1eadn tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 c\u1ea1nh tranh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00e0nh c\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13053\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-13-at-21.16.42.png\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1488\" height=\"832\" \/><\/p>\n<h2><b>6. C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/b><\/h2>\n<h3><b>T\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, c\u1ea3i thi\u1ec7n qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 n\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7 quy tr\u00ecnh \u0111\u00e3 \u0111\u1ec1 ra. Nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00f4ng quan tr\u1ecdng ho\u1eb7c kh\u00f4ng mang l\u1ea1i gi\u00e1 tr\u1ecb cao n\u00ean \u0111\u01b0\u1ee3c c\u1eaft gi\u1ea3m \u0111\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed t\u00e0i nguy\u00ean. N\u1ebfu quy tr\u00ecnh l\u00e0m vi\u1ec7c kh\u00f4ng r\u00f5 r\u00e0ng v\u00e0 k\u00e9m hi\u1ec7u qu\u1ea3, n\u0103ng su\u1ea5t s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng, t\u1eeb \u0111\u00f3 l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ee7a to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3><b>\u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00edch h\u1ee3p c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i v\u00e0o qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap c\u1eaft gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd. S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u01b0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, nh\u00e2n s\u1ef1, v\u00e0 t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m b\u1edbt ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian. C\u00f4ng ngh\u1ec7 kh\u00f4ng ch\u1ec9 t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u quy tr\u00ecnh m\u00e0 c\u00f2n gi\u00fap n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 kh\u1ea3 n\u0103ng ph\u1ea3n \u1ee9ng nhanh v\u1edbi thay \u0111\u1ed5i trong kinh doanh.<\/span><\/p>\n<h3><b>L\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p ph\u00f9 h\u1ee3p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng kh\u00e1c trong vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd l\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c nh\u00e0 cung c\u1ea5p ph\u00f9 h\u1ee3p. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ea9n th\u1eadn c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ef1a tr\u00ean m\u1ee5c ti\u00eau kinh doanh, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5, c\u0169ng nh\u01b0 chi ph\u00ed. Vi\u1ec7c l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p t\u1ed1t nh\u1ea5t c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u00e1ng k\u1ec3. Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng v\u00e0 th\u1eddi gian \u0111\u1ec3 ch\u1ecdn l\u1ecdc, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft mang l\u1ea1i gi\u00e1 tr\u1ecb t\u1ed1i \u0111a cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2><b>7. Gi\u1edbi thi\u1ec7u <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p Arito Solutions<\/a><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Arito Solution l\u00e0 m\u1ed9t <strong><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-hieu-qua\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a><\/strong> to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng. V\u1edbi c\u00e1c t\u00ednh n\u0103ng m\u1ea1nh m\u1ebd v\u00e0 linh ho\u1ea1t, Arito Solution kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 ti\u00ean ti\u1ebfn \u0111\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3><b>C\u00e1c T\u00ednh N\u0103ng N\u1ed5i B\u1eadt c\u1ee7a Arito Solution<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh v\u00e0 K\u1ebf To\u00e1n:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Theo d\u00f5i d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch d\u1ec5 d\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n L\u00fd Nh\u00e2n S\u1ef1:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p qu\u1ea3n l\u00fd l\u01b0\u01a1ng b\u1ed5ng, ph\u00fac l\u1ee3i v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t nh\u00e2n vi\u00ean v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n nh\u00e2n s\u1ef1.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n L\u00fd D\u1ef1 \u00c1n v\u00e0 C\u00f4ng Vi\u1ec7c:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u00ean l\u1ecbch, theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c cho t\u1eebng d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u chi ph\u00ed nh\u1edd v\u00e0o s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n L\u00fd Kho v\u00e0 Chu\u1ed7i Cung \u1ee8ng:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Theo d\u00f5i h\u00e0ng t\u1ed3n kho, qu\u1ea3n l\u00fd nh\u00e0 cung c\u1ea5p v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh nh\u1eadp xu\u1ea5t h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u l\u00e3ng ph\u00ed v\u00e0 chi ph\u00ed l\u01b0u kho.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ee8ng D\u1ee5ng C\u00f4ng Ngh\u1ec7 Hi\u1ec7n \u0110\u1ea1i:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n xu h\u01b0\u1edbng chi ph\u00ed v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p ti\u1ebft ki\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng tr\u00ean nhi\u1ec1u n\u1ec1n t\u1ea3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-16.31.03.png\" alt=\"Qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1ch qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 - Arito - Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p ERP\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Arito Solution l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho doanh nghi\u1ec7p mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u0103ng c\u01b0\u1eddng l\u1ee3i th\u1ebf c\u1ea1nh tranh. H\u00e3y tr\u1ea3i nghi\u1ec7m Arito Solution \u0111\u1ec3 \u0111\u01b0a doanh nghi\u1ec7p c\u1ee7a b\u1ea1n l\u00ean m\u1ed9t t\u1ea7m cao m\u1edbi!<\/span><\/p>\n<h2><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, m\u1eb7c d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u00f3ng g\u00f3p v\u00e0o doanh thu, l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u01b0\u1ee3c v\u00ed nh\u01b0 m\u1ed9t \u201cl\u00e1 ch\u1eafn\u201d b\u1ea3o v\u1ec7, chi ph\u00ed qu\u1ea3n l\u00fd gi\u00fap b\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-doanh-nghiep-la-gi\/\">t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/a><\/strong>, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n. B\u1eb1ng c\u00e1ch t\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed m\u00e0 v\u1eabn duy tr\u00ec \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng cao.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n chi ti\u00eau m\u00e0 c\u00f2n l\u00e0 quy tr\u00ecnh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng. Trong b\u00e0i vi\u1ebft n\u00e0y, Arito s\u1ebd c\u00f9ng b\u1ea1n kh\u00e1m ph\u00e1 chi ti\u1ebft chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec, c\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3, c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd\u2026<\/p>","protected":false},"author":9,"featured_media":13050,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,309,306],"tags":[],"class_list":["post-13049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-quan-ly-dieu-hanh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13049","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=13049"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13049\/revisions"}],"predecessor-version":[{"id":14341,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13049\/revisions\/14341"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13050"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}