{"id":17588,"date":"2026-07-12T22:22:30","date_gmt":"2026-07-12T15:22:30","guid":{"rendered":"https:\/\/arito.vn\/?p=17588"},"modified":"2026-07-12T22:24:38","modified_gmt":"2026-07-12T15:24:38","slug":"quy-luong-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-luong-la-gi\/","title":{"rendered":"Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 g\u00ec? Quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/quy-luong-la-gi\/\" target=\"_blank\" rel=\"noopener\">Qu\u1ef9 l\u01b0\u01a1ng<\/a><\/strong><\/span> l\u00e0 t\u1ed5ng ng\u00e2n s\u00e1ch doanh nghi\u1ec7p d\u00e0nh \u0111\u1ec3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n li\u00ean quan cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1, \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 c\u00f4ng b\u1eb1ng v\u00e0 h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. <\/span><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/\" target=\"_blank\" rel=\"noopener\"><b>ARITO<\/b><\/a><\/span><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 qu\u1ef9 l\u01b0\u01a1ng l\u00e0 g\u00ec, qu\u1ef9 l\u01b0\u01a1ng g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o, c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng, c\u00e1ch x\u00e2y d\u1ef1ng v\u00e0 t\u00ednh qu\u1ef9 l\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi chia s\u1ebb nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn ho\u1eb7c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m). Qu\u1ef9 l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u00e0 c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan theo ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 ti\u00eau quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng h\u1ee3p l\u00fd c\u00f2n g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng chi tr\u1ea3, n\u00e2ng cao s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 duy tr\u00ec t\u00ednh c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p c\u00f3 100 nh\u00e2n vi\u00ean v\u1edbi t\u1ed5ng chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung l\u00e0 1,8 t\u1ef7 \u0111\u1ed3ng m\u1ed7i th\u00e1ng th\u00ec qu\u1ef9 l\u01b0\u01a1ng th\u00e1ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 1,8 t\u1ef7 \u0111\u1ed3ng. Con s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 thay \u0111\u1ed5i khi doanh nghi\u1ec7p tuy\u1ec3n th\u00eam nh\u00e2n s\u1ef1, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch th\u01b0\u1edfng.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-17594\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-la-gi.jpg\" alt=\"Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 g\u00ec\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-la-gi.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-la-gi-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>2. Qu\u1ef9 l\u01b0\u01a1ng g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u01a1 b\u1ea3n, qu\u1ef9 l\u01b0\u01a1ng th\u01b0\u1eddng bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n b\u1ed5 sung, ti\u1ec1n th\u01b0\u1edfng (n\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh) v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.1. Ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t trong qu\u1ef9 l\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh \u0111\u00e3 giao. M\u1ee9c l\u01b0\u01a1ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m, n\u0103ng l\u1ef1c v\u00e0 ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3 theo nhi\u1ec1u h\u00ecnh th\u1ee9c nh\u01b0: l\u01b0\u01a1ng theo th\u1eddi gian, l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m, l\u01b0\u01a1ng kho\u00e1n ho\u1eb7c l\u01b0\u01a1ng theo doanh s\u1ed1. Khi x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng, doanh nghi\u1ec7p c\u1ea7n d\u1ef1 ki\u1ebfn \u0111\u1ea7y \u0111\u1ee7 t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.2. Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ed5 bi\u1ebfn g\u1ed3m: ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, ph\u1ee5 c\u1ea5p x\u0103ng xe, ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i, ph\u1ee5 c\u1ea5p \u0111i l\u1ea1i, ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, ph\u1ee5 c\u1ea5p l\u00e0m ca \u0111\u00eam ho\u1eb7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c theo ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u1eb1m b\u00f9 \u0111\u1eafp \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c, t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y g\u00f3p ph\u1ea7n t\u1ea1o n\u00ean t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.3. C\u00e1c kho\u1ea3n b\u1ed5 sung v\u00e0 th\u01b0\u1edfng (n\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p, nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung nh\u1eb1m khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c, \u0111\u1ed3ng th\u1eddi t\u0103ng kh\u1ea3 n\u0103ng thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n n\u00e0y bao g\u1ed3m: th\u01b0\u1edfng hi\u1ec7u su\u1ea5t (KPI), th\u01b0\u1edfng doanh s\u1ed1, th\u01b0\u1edfng n\u0103ng su\u1ea5t, th\u01b0\u1edfng cu\u1ed1i n\u0103m, th\u01b0\u1edfng T\u1ebft, th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, kho\u1ea3n h\u1ed7 tr\u1ee3 theo k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o qu\u1ef9 l\u01b0\u01a1ng. Vi\u1ec7c \u0111\u01b0a kho\u1ea3n th\u01b0\u1edfng v\u00e0o qu\u1ef9 l\u01b0\u01a1ng ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng v\u00e0 m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb c\u1ee7a t\u1eebng doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong c\u00f4ng t\u00e1c l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.4. C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ea7n l\u01b0u \u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN), kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng). \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tuy kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn tr\u1ef1c ti\u1ebfp nh\u01b0ng l\u1ea1i \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn t\u1ed5ng ng\u00e2n s\u00e1ch nh\u00e2n s\u1ef1.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17593\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-gom-nhung-khoan-nao.jpg\" alt=\"Qu\u1ef9 l\u01b0\u01a1ng g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-gom-nhung-khoan-nao.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Quy-luong-gom-nhung-khoan-nao-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>3. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 thay \u0111\u1ed5i theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh kinh doanh. Hi\u1ec3u r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ph\u00f9 h\u1ee3p, ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.1. Quy m\u00f4 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy m\u00f4 doanh nghi\u1ec7p v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 l\u00e0 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u1ef9 l\u01b0\u01a1ng. Khi doanh nghi\u1ec7p tuy\u1ec3n th\u00eam nh\u00e2n vi\u00ean ho\u1eb7c m\u1edf r\u1ed9ng b\u1ed9 m\u00e1y, t\u1ed5ng ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng s\u1ebd t\u0103ng t\u01b0\u01a1ng \u1ee9ng. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u1eaft gi\u1ea3m ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u nh\u00e2n s\u1ef1, qu\u1ef9 l\u01b0\u01a1ng c\u0169ng s\u1ebd gi\u1ea3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i s\u1ed1 l\u01b0\u1ee3ng, c\u01a1 c\u1ea5u nh\u00e2n s\u1ef1 c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u v\u1ecb tr\u00ed qu\u1ea3n l\u00fd ho\u1eb7c chuy\u00ean m\u00f4n cao th\u01b0\u1eddng s\u1ebd c\u00f3 qu\u1ef9 l\u01b0\u01a1ng l\u1edbn h\u01a1n so v\u1edbi doanh nghi\u1ec7p c\u00f3 c\u00f9ng s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng nh\u01b0ng m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ea5p h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.2. Ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, th\u01b0\u1edfng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng v\u00e0 \u0111\u00e3i ng\u1ed9 quy\u1ebft \u0111\u1ecbnh ph\u1ea7n l\u1edbn quy m\u00f4 qu\u1ef9 l\u01b0\u01a1ng. M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng doanh s\u1ed1 hay ch\u1ebf \u0111\u1ed9 t\u0103ng l\u01b0\u01a1ng \u0111\u1ecbnh k\u1ef3 \u0111\u1ec1u l\u00e0m thay \u0111\u1ed5i ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.3. M\u1ee9c l\u01b0\u01a1ng th\u1ecb tr\u01b0\u1eddng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng lu\u00f4n bi\u1ebfn \u0111\u1ed9ng theo t\u1eebng ng\u00e0nh ngh\u1ec1, khu v\u1ef1c v\u00e0 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng. N\u1ebfu m\u1ee9c l\u01b0\u01a1ng th\u1ecb tr\u01b0\u1eddng t\u0103ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ec3 duy tr\u00ec kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 gi\u1eef ch\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.4. Hi\u1ec7u qu\u1ea3 kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7u qu\u1ea3 kinh doanh \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u1ea3 n\u0103ng chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p. Khi doanh thu v\u00e0 l\u1ee3i nhu\u1eadn t\u0103ng tr\u01b0\u1edfng, doanh nghi\u1ec7p c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u1edf r\u1ed9ng qu\u1ef9 l\u01b0\u01a1ng, t\u0103ng l\u01b0\u01a1ng ho\u1eb7c b\u1ed5 sung c\u00e1c kho\u1ea3n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ng\u01b0\u1ee3c l\u1ea1i, trong giai \u0111o\u1ea1n kh\u00f3 kh\u0103n, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh nh\u01b0ng v\u1eabn duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.5. K\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng quy m\u00f4, th\u00e0nh l\u1eadp chi nh\u00e1nh m\u1edbi ho\u1eb7c tri\u1ec3n khai d\u1ef1 \u00e1n m\u1edbi s\u1ebd l\u00e0m t\u0103ng nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng v\u00e0 k\u00e9o theo s\u1ef1 gia t\u0103ng c\u1ee7a qu\u1ef9 l\u01b0\u01a1ng. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n d\u1ef1 b\u00e1o tr\u01b0\u1edbc nhu c\u1ea7u nh\u00e2n s\u1ef1 v\u00e0 ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17589\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cac-yeu-to-anh-huong-den-quy-luong.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ef9 l\u01b0\u01a1ng\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cac-yeu-to-anh-huong-den-quy-luong.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cac-yeu-to-anh-huong-den-quy-luong-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>4. C\u00e1ch x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng l\u00e0 qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, nhu c\u1ea7u nh\u00e2n s\u1ef1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng h\u1ee3p l\u00fd s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng chi tr\u1ea3 v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng \u0111\u1ec3 tri\u1ec3n khai ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.1. B\u01b0\u1edbc 1. X\u00e1c \u0111\u1ecbnh ngu\u1ed3n h\u00ecnh th\u00e0nh qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngu\u1ed3n ng\u00e2n s\u00e1ch d\u00f9ng \u0111\u1ec3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng. T\u00f9y v\u00e0o m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, qu\u1ef9 l\u01b0\u01a1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb doanh thu, l\u1ee3i nhu\u1eadn, ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh kh\u00e1c theo k\u1ebf ho\u1ea1ch kinh doanh. X\u00e1c \u0111\u1ecbnh r\u00f5 ngu\u1ed3n h\u00ecnh th\u00e0nh qu\u1ef9 l\u01b0\u01a1ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, tr\u00e1nh t\u00ecnh tr\u1ea1ng chi v\u01b0\u1ee3t kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh ho\u1eb7c thi\u1ebfu ngu\u1ed3n chi tr\u1ea3 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.2. B\u01b0\u1edbc 2. D\u1ef1 b\u00e1o nhu c\u1ea7u nh\u00e2n s\u1ef1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh ngu\u1ed3n ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p c\u1ea7n d\u1ef1 b\u00e1o nhu c\u1ea7u nh\u00e2n s\u1ef1 trong k\u1ef3 k\u1ebf ho\u1ea1ch. Vi\u1ec7c d\u1ef1 b\u00e1o kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean hi\u1ec7n c\u00f3 m\u00e0 c\u00f2n c\u1ea7n t\u00ednh \u0111\u1ebfn k\u1ebf ho\u1ea1ch tuy\u1ec3n m\u1edbi, thay th\u1ebf nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c, m\u1edf r\u1ed9ng ph\u00f2ng ban ho\u1eb7c tri\u1ec3n khai d\u1ef1 \u00e1n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.3. B\u01b0\u1edbc 3. X\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 v\u00e0 ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1eadp ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng cho t\u1eebng th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m. Ng\u00e2n s\u00e1ch c\u1ea7n bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng d\u1ef1 ki\u1ebfn v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch, doanh nghi\u1ec7p c\u0169ng n\u00ean d\u1ef1 ph\u00f2ng m\u1ed9t kho\u1ea3n ng\u00e2n s\u00e1ch cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng, tuy\u1ec3n d\u1ee5ng \u0111\u1ed9t xu\u1ea5t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.4. B\u01b0\u1edbc 4. Ph\u00e2n b\u1ed5 qu\u1ef9 l\u01b0\u01a1ng theo ph\u00f2ng ban<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch cho t\u1eebng ph\u00f2ng ban ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean quy m\u00f4 nh\u00e2n s\u1ef1, ch\u1ee9c n\u0103ng v\u00e0 m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng gi\u00fap c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p n\u00ean theo d\u00f5i qu\u1ef9 l\u01b0\u01a1ng theo t\u1eebng ph\u00f2ng ban \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch v\u00e0 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n nh\u1eefng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.5. B\u01b0\u1edbc 5. Theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. C\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1, thay \u0111\u1ed5i m\u1ee9c l\u01b0\u01a1ng, k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu gi\u1eefa qu\u1ef9 l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf theo th\u00e1ng ho\u1eb7c theo qu\u00fd \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. Vi\u1ec7c theo d\u00f5i \u0111\u1ecbnh k\u1ef3 s\u1ebd gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u1ef9 l\u01b0\u01a1ng lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau kinh doanh.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17591\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-xay-dung-quy-luong-cho-doanh-nghiep.jpg\" alt=\"C\u00e1ch x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng cho doanh nghi\u1ec7p\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-xay-dung-quy-luong-cho-doanh-nghiep.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-xay-dung-quy-luong-cho-doanh-nghiep-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>5. C\u00e1ch t\u00ednh qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh qu\u1ef9 l\u01b0\u01a1ng gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ed5ng ng\u00e2n s\u00e1ch c\u1ea7n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1. T\u00f9y theo m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh qu\u1ef9 l\u01b0\u01a1ng theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.1. C\u00f4ng th\u1ee9c t\u00ednh qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t c\u00f4ng th\u1ee9c b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p, tuy nhi\u00ean c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Qu\u1ef9 l\u01b0\u01a1ng = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng + T\u1ed5ng ph\u1ee5 c\u1ea5p + T\u1ed5ng c\u00e1c kho\u1ea3n b\u1ed5 sung v\u00e0 th\u01b0\u1edfng (n\u1ebfu c\u00f3)<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng ph\u1ee5 c\u1ea5p:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u01b0 ch\u1ee9c v\u1ee5, tr\u00e1ch nhi\u1ec7m, \u0103n tr\u01b0a, x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng c\u00e1c kho\u1ea3n b\u1ed5 sung v\u00e0 th\u01b0\u1edfng:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n th\u01b0\u1edfng ho\u1eb7c kho\u1ea3n b\u1ed5 sung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy ch\u1ebf n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN) v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi qu\u1ef9 l\u01b0\u01a1ng theo m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.2. V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p c\u00f3 50 nh\u00e2n vi\u00ean v\u1edbi c\u00e1c kho\u1ea3n chi trong th\u00e1ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng: <\/span><b>800 tri\u1ec7u \u0111\u1ed3ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u1ee5 c\u1ea5p: <\/span><b>80 tri\u1ec7u \u0111\u1ed3ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng hi\u1ec7u su\u1ea5t: <\/span><b>40 tri\u1ec7u \u0111\u1ed3ng<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Qu\u1ef9 l\u01b0\u01a1ng th\u00e1ng = 800 + 80 + 40 = 920 tri\u1ec7u \u0111\u1ed3ng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p duy tr\u00ec m\u1ee9c chi n\u00e0y trong c\u1ea3 n\u0103m v\u00e0 kh\u00f4ng c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 nh\u00e2n s\u1ef1 ho\u1eb7c ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng th\u00ec qu\u1ef9 l\u01b0\u01a1ng n\u0103m \u01b0\u1edbc t\u00ednh l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>920 tri\u1ec7u \u00d7 12 th\u00e1ng = 11,04 t\u1ef7 \u0111\u1ed3ng<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c t\u00ednh to\u00e1n n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 \u0111\u00e1nh gi\u00e1 t\u1ef7 tr\u1ecdng chi ph\u00ed nh\u00e2n s\u1ef1 trong t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.3. Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u1ef9 l\u01b0\u01a1ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o qu\u1ef9 l\u01b0\u01a1ng theo quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c bi\u1ebfn \u0111\u1ed9ng v\u1ec1 nh\u00e2n s\u1ef1 nh\u01b0 tuy\u1ec3n m\u1edbi, ngh\u1ec9 vi\u1ec7c ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 ph\u00f2ng ng\u00e2n s\u00e1ch cho c\u00e1c kho\u1ea3n t\u0103ng l\u01b0\u01a1ng, th\u01b0\u1edfng ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4 trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t gi\u1eefa <\/span><b>qu\u1ef9 l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\">, <\/span><b>chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\"> and <\/span><b>t\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu gi\u1eefa qu\u1ef9 l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf nh\u1eb1m ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng b\u1eb1ng ph\u1ea7n m\u1ec1m s\u1ebd gi\u00fap t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, gi\u1ea3m sai s\u00f3t trong t\u00ednh to\u00e1n v\u00e0 cung c\u1ea5p b\u00e1o c\u00e1o theo th\u1eddi gian th\u1ef1c, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17590\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-quy-luong.jpg\" alt=\"C\u00e1ch t\u00ednh qu\u1ef9 l\u01b0\u01a1ng\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-quy-luong.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Cach-tinh-quy-luong-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>6. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng hi\u1ec7u qu\u1ea3?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed, n\u00e2ng cao hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c v\u00e0 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.1. Ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e2n s\u1ef1 th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng chi ph\u00ed v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ng\u00e2n s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo t\u1eebng giai \u0111o\u1ea1n, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n chi v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch v\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh khi c\u1ea7n thi\u1ebft. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ef7 tr\u1ecdng chi ph\u00ed nh\u00e2n s\u1ef1 so v\u1edbi doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.2. \u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong tr\u1ea3 l\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng khoa h\u1ecdc gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng minh b\u1ea1ch, nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c ph\u00f2ng ban v\u00e0 v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c. M\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ch\u1ee9c danh, n\u0103ng l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c s\u1ebd g\u00f3p ph\u1ea7n t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c ki\u1ec3m so\u00e1t qu\u1ef9 l\u01b0\u01a1ng c\u0169ng gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ch\u00eanh l\u1ec7ch thu nh\u1eadp kh\u00f4ng h\u1ee3p l\u00fd ho\u1eb7c sai s\u00f3t trong qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.3. H\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi c\u1ed1 \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u1eb1ng th\u00e1ng, qu\u00fd v\u00e0 n\u0103m. Khi qu\u1ea3n l\u00fd t\u1ed1t qu\u1ef9 l\u01b0\u01a1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c d\u00f2ng ti\u1ec1n, x\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ngu\u1ed3n t\u00e0i ch\u00ednh cho c\u00e1c k\u1ebf ho\u1ea1ch tuy\u1ec3n d\u1ee5ng, t\u0103ng l\u01b0\u01a1ng ho\u1eb7c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.4. Thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng v\u00e0 \u0111\u00e3i ng\u1ed9 h\u1ee3p l\u00fd l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng. Khi qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng ch\u1ebf \u0111\u1ed9 l\u01b0\u01a1ng th\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c, th\u00e0nh t\u00edch v\u00e0 xu h\u01b0\u1edbng th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 thu h\u00fat \u1ee9ng vi\u00ean ch\u1ea5t l\u01b0\u1ee3ng m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 gi\u1ecfi, gi\u1ea3m t\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean \u1ed5n \u0111\u1ecbnh trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.5. \u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, d\u1eef li\u1ec7u qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00f2n h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o theo d\u00f5i chi ph\u00ed nh\u00e2n s\u1ef1 theo t\u1eebng ph\u00f2ng ban, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb k\u1ecbp th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>7. Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng kh\u00f4ng hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, gia t\u0103ng chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.1. Kh\u00f4ng l\u1eadp ng\u00e2n s\u00e1ch t\u1eeb \u0111\u1ea7u n\u0103m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u00ednh to\u00e1n qu\u1ef9 l\u01b0\u01a1ng theo t\u1eebng th\u00e1ng m\u00e0 ch\u01b0a x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch cho c\u1ea3 n\u0103m. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch thi\u1ebfu ch\u1ee7 \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t khi ph\u00e1t sinh nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng, t\u0103ng l\u01b0\u01a1ng ho\u1eb7c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng, d\u1eabn \u0111\u1ebfn nguy c\u01a1 v\u01b0\u1ee3t ng\u00e2n s\u00e1ch \u0111\u00e3 d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.2. Kh\u00f4ng c\u1eadp nh\u1eadt bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ef9 l\u01b0\u01a1ng lu\u00f4n thay \u0111\u1ed5i theo t\u00ecnh h\u00ecnh tuy\u1ec3n d\u1ee5ng, ngh\u1ec9 vi\u1ec7c, \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng. N\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi nh\u1eefng bi\u1ebfn \u0111\u1ed9ng n\u00e0y, doanh nghi\u1ec7p s\u1ebd kh\u00f3 ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 d\u1ec5 x\u1ea3y ra ch\u00eanh l\u1ec7ch gi\u1eefa ng\u00e2n s\u00e1ch k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.3. Thi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1a tr\u00ean \u01b0\u1edbc t\u00ednh ho\u1eb7c d\u1eef li\u1ec7u thi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 s\u1ebd l\u00e0m gi\u1ea3m \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n k\u1ebft h\u1ee3p d\u1eef li\u1ec7u v\u1ec1 nh\u00e2n s\u1ef1, l\u1ecbch s\u1eed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed nh\u00e2n s\u1ef1 s\u00e1t v\u1edbi th\u1ef1c t\u1ebf h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.4. Qu\u1ea3n l\u00fd b\u1eb1ng Excel g\u00e2y sai s\u00f3t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excel ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, nh\u01b0ng khi s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 t\u0103ng, vi\u1ec7c nh\u1eadp li\u1ec7u v\u00e0 t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng d\u1ec5 ph\u00e1t sinh sai s\u00f3t, tr\u00f9ng l\u1eb7p d\u1eef li\u1ec7u ho\u1eb7c nh\u1ea7m l\u1eabn c\u00f4ng th\u1ee9c. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a qu\u1ef9 l\u01b0\u01a1ng m\u00e0 c\u00f2n l\u00e0m m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.5. Kh\u00f4ng theo d\u00f5i qu\u1ef9 l\u01b0\u01a1ng theo ph\u00f2ng ban<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 theo d\u00f5i t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng c\u1ee7a to\u00e0n doanh nghi\u1ec7p s\u1ebd g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn. Ph\u00e2n b\u1ed5 v\u00e0 theo d\u00f5i qu\u1ef9 l\u01b0\u01a1ng theo ph\u00f2ng ban gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed t\u1ed1t h\u01a1n, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17592\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-thuong-gap-khi-quan-ly-quy-luong.jpg\" alt=\"Nhu\u031b\u0303ng sai la\u0302\u0300m thu\u031bo\u031b\u0300ng ga\u0323\u0306p khi qua\u0309n ly\u0301 quy\u0303 lu\u031bo\u031bng\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-thuong-gap-khi-quan-ly-quy-luong.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhung-sai-lam-thuong-gap-khi-quan-ly-quy-luong-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n v\u1ec1 quy m\u00f4, vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng b\u1eb1ng b\u1ea3ng t\u00ednh th\u1ee7 c\u00f4ng kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u v\u1ec1 t\u1ed1c \u0111\u1ed9, \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u. \u0110\u00e2y l\u00e0 l\u00fac doanh nghi\u1ec7p n\u00ean \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/quan-ly-nhan-su-hrm\/\" target=\"_blank\" rel=\"noopener\"><b>AritoHRM<\/b><\/a><\/span><span style=\"font-weight: 400;\"> l\u00e0 <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/phan-mem-hrm-hieu-qua-va-duoc-tin-dung-nhat-hien-nay\/\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/a><\/strong><\/span> thu\u1ed9c h\u1ec7 sinh th\u00e1i c\u1ee7a <\/span><b>ARITO<\/b><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi nh\u00e2n s\u1ef1 tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng th\u1ed1ng nh\u1ea5t. H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean, ch\u1ea5m c\u00f4ng, t\u00ednh l\u01b0\u01a1ng, theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng v\u00e0 cung c\u1ea5p b\u00e1o c\u00e1o theo th\u1eddi gian th\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi <\/span><b>AritoHRM<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, t\u00ednh l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i qu\u1ef9 l\u01b0\u01a1ng theo ph\u00f2ng ban, chi nh\u00e1nh ho\u1eb7c d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 v\u00e0 ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch nh\u00e2n s\u1ef1 v\u00e0 d\u1ef1 b\u00e1o chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c trong h\u1ec7 th\u1ed1ng ERP, gi\u00fap ban l\u00e3nh \u0111\u1ea1o c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng <\/span><b>AritoHRM<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian x\u1eed l\u00fd c\u00f4ng vi\u1ec7c th\u1ee7 c\u00f4ng m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u, t\u1ed1i \u01b0u chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>8. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 qu\u1ef9 l\u01b0\u01a1ng (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>8.1. Qu\u1ef9 l\u01b0\u01a1ng c\u00f3 kh\u00e1c ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. <\/span><b>Ti\u1ec1n l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\"> l\u00e0 kho\u1ea3n thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Trong khi \u0111\u00f3, <\/span><b>qu\u1ef9 l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u1ed5ng ng\u00e2n s\u00e1ch doanh nghi\u1ec7p d\u00e0nh \u0111\u1ec3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. N\u00f3i c\u00e1ch kh\u00e1c, ti\u1ec1n l\u01b0\u01a1ng l\u00e0 kho\u1ea3n chi tr\u1ea3 cho t\u1eebng c\u00e1 nh\u00e2n, c\u00f2n qu\u1ef9 l\u01b0\u01a1ng ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>8.2. Qu\u1ef9 l\u01b0\u01a1ng c\u00f3 bao g\u1ed3m th\u01b0\u1edfng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. T\u00f9y theo quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n th\u01b0\u1edfng nh\u01b0 th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng doanh s\u1ed1 ho\u1eb7c th\u01b0\u1edfng cu\u1ed1i n\u0103m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c l\u1eadp ng\u00e2n s\u00e1ch. Doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi c\u00e1c kho\u1ea3n th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t trong qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>8.3. Qu\u1ef9 l\u01b0\u01a1ng c\u00f3 bao g\u1ed3m c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Th\u00f4ng th\u01b0\u1eddng, qu\u1ef9 l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng nh\u01b0 BHXH, BHYT v\u00e0 BHTN. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed nh\u00e2n s\u1ef1.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>8.4. Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00f3 l\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 (HR), k\u1ebf to\u00e1n &#8211; t\u00e0i ch\u00ednh v\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p trong vi\u1ec7c x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng. B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 d\u1ef1 b\u00e1o nhu c\u1ea7u nh\u00e2n l\u1ef1c v\u00e0 ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, c\u00f2n ban l\u00e3nh \u0111\u1ea1o xem x\u00e9t, ph\u00ea duy\u1ec7t v\u00e0 quy\u1ebft \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>8.5. Bao l\u00e2u n\u00ean r\u00e0 so\u00e1t qu\u1ef9 l\u01b0\u01a1ng m\u1ed9t l\u1ea7n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>\u0110\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng ho\u1eb7c h\u1eb1ng qu\u00fd <\/b><span style=\"font-weight: 400;\">doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t qu\u1ef9 l\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt ngay khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 nh\u00e2n s\u1ef1, m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c k\u1ebf ho\u1ea1ch kinh doanh. Vi\u1ec7c theo d\u00f5i th\u01b0\u1eddng xuy\u00ean gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1, k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u1ef9 l\u01b0\u01a1ng lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Qu\u1ef9 l\u01b0\u01a1ng l\u00e0 t\u1ed5ng ng\u00e2n s\u00e1ch doanh nghi\u1ec7p d\u00e0nh \u0111\u1ec3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n li\u00ean quan cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1, \u0111\u1ea3m b\u1ea3o [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17595,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224],"tags":[],"class_list":["post-17588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17588","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17588"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17588\/revisions"}],"predecessor-version":[{"id":17598,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17588\/revisions\/17598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17595"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}