{"id":14719,"date":"2024-11-04T20:46:24","date_gmt":"2024-11-04T13:46:24","guid":{"rendered":"https:\/\/arito.vn\/?p=14719"},"modified":"2025-06-16T16:30:11","modified_gmt":"2025-06-16T09:30:11","slug":"ke-toan-quan-tri-la","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-quan-tri-la\/","title":{"rendered":"K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 g\u00ec? C\u00e1c c\u00f4ng vi\u1ec7c v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n c\u00f3"},"content":{"rendered":"
Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng c\u1ea1nh tranh, vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ng\u00e0y c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. L\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n uy t\u00edn, Arito hi\u1ec3u r\u1eb1ng vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch th\u00f4ng tin t\u00e0i ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng, m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c d\u1ef1 \u00e1n kinh doanh. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Arito<\/a><\/strong> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m, vai tr\u00f2, c\u00f4ng vi\u1ec7c, c\u0169ng nh\u01b0 c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/a><\/strong> trong doanh nghi\u1ec7p.<\/span><\/p>\n K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 kinh t\u1ebf theo nhu c\u1ea7u qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf trong doanh nghi\u1ec7p (theo Lu\u1eadt K\u1ebf to\u00e1n Vi\u1ec7t Nam n\u0103m 2003 v\u00e0 Th\u00f4ng t\u01b0 53\/2006\/TT-BTC). M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean hi\u1ec7u qu\u1ea3 nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh lu\u00f4n c\u1ea7n qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh. C\u00e1c th\u00f4ng tin n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn h\u00e0nh doanh nghi\u1ec7p m\u00e0 c\u00f2n gi\u00fap x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u v\u00e0o \u0111\u1ebfn \u0111\u1ea7u ra.<\/span><\/p>\n Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh, n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 l\u1ee3i nhu\u1eadn. C\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n Ngo\u00e0i ra, h\u1ecd c\u00f2n c\u00f3 th\u1ec3 tham gia qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, ph\u00e2n t\u00edch th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u1ec1 quy tr\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n Nh\u1eefng k\u1ef9 n\u0103ng n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng kh\u00f4ng ch\u1ec9 trong vi\u1ec7c ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p.<\/span><\/p>\n Trong k\u1ef7 nguy\u00ean c\u00f4ng ngh\u1ec7 4.0, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111ang \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o quy tr\u00ecnh, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian. Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i ph\u00e1p ERP gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1eadp trung v\u00e0o c\u00e1c nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c nh\u01b0 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 d\u1ef1 b\u00e1o, \u0111\u00f3ng vai tr\u00f2 t\u01b0 v\u1ea5n cho l\u00e3nh \u0111\u1ea1o. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 v\u00e0 nh\u00e2n l\u1ef1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb theo xu h\u01b0\u1edbng m\u1edbi kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ef1a ch\u1ecdn ng\u1eafn h\u1ea1n m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p d\u00e0i h\u1ea1n cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n Qua nh\u1eefng th\u00f4ng tin tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ed9 m\u00e1y doanh nghi\u1ec7p, \u0111\u00f3ng g\u00f3p tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7 4.0, c\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 Arito kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 c\u00e1c k\u1ebf to\u00e1n vi\u00ean trong vi\u1ec7c ph\u00e2n t\u00edch, l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 v\u00e0 nh\u00e2n l\u1ef1c cho k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd \u1edf hi\u1ec7n t\u1ea1i m\u00e0 c\u00f2n v\u1eefng ch\u1eafc trong t\u01b0\u01a1ng lai.<\/span><\/p>","protected":false},"excerpt":{"rendered":" Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng c\u1ea1nh tranh, vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ng\u00e0y c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. L\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n uy t\u00edn, Arito hi\u1ec3u r\u1eb1ng vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch th\u00f4ng tin t\u00e0i ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng, m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2\u2026<\/p>","protected":false},"author":9,"featured_media":14720,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,309,306],"tags":[],"class_list":["post-14719","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\/14719","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=14719"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14719\/revisions"}],"predecessor-version":[{"id":14724,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14719\/revisions\/14724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14720"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 g\u00ec?<\/b><\/h2>\n
<\/p>\n
Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p<\/b><\/h2>\n
C\u00e1c b\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb:<\/b><\/h2>\n
\n
<\/p>\n
S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b><\/h2>\n
\n\n
\n Ti\u00eau ch\u00ed<\/b><\/td>\n K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/b><\/td>\n K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b><\/td>\n<\/tr>\n \n M\u1ee5c \u0111\u00edch<\/span><\/td>\n \u0110\u00e1nh gi\u00e1, ki\u1ec3m so\u00e1t v\u00e0 l\u1eadp BCTC<\/span><\/td>\n Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch<\/span><\/td>\n<\/tr>\n \n \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/span><\/td>\n C\u1ed5 \u0111\u00f4ng, c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng, ki\u1ec3m to\u00e1n\u2026<\/span><\/td>\n Ban l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd c\u00e1c ph\u00f2ng ban<\/span><\/td>\n<\/tr>\n \n \u0110\u1eb7c \u0111i\u1ec3m th\u00f4ng tin<\/span><\/td>\n Ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 quy t\u1eafc, ph\u1ea3n \u00e1nh qu\u00e1 kh\u1ee9<\/span><\/td>\n K\u1ecbp th\u1eddi, linh ho\u1ea1t, ph\u1ea3n \u00e1nh hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai<\/span><\/td>\n<\/tr>\n \n Ph\u1ea1m vi b\u00e1o c\u00e1o<\/span><\/td>\n To\u00e0n doanh nghi\u1ec7p<\/span><\/td>\n T\u1eebng b\u1ed9 ph\u1eadn<\/span><\/td>\n<\/tr>\n \n K\u1ef3 h\u1ea1n l\u1eadp b\u00e1o c\u00e1o<\/span><\/td>\n \u0110\u1ecbnh k\u1ef3 (h\u1eb1ng n\u0103m)<\/span><\/td>\n Th\u01b0\u1eddng xuy\u00ean (tu\u1ea7n, th\u00e1ng)<\/span><\/td>\n<\/tr>\n \n T\u00ednh ph\u00e1p l\u00fd<\/span><\/td>\n Cao, tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p<\/span><\/td>\n Kh\u00f4ng mang t\u00ednh ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n C\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b><\/h2>\n
\n
<\/p>\n
K\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b><\/h2>\n
\n
Xu h\u01b0\u1edbng m\u1edbi c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b><\/h2>\n