{"id":9164,"date":"2026-01-18T20:17:25","date_gmt":"2026-01-18T13:17:25","guid":{"rendered":"https:\/\/arito.vn\/?p=9164"},"modified":"2026-08-02T22:20:37","modified_gmt":"2026-08-02T15:20:37","slug":"quy-trinh-quan-ly-hieu-qua-tai-san-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-trinh-quan-ly-hieu-qua-tai-san-trong-doanh-nghiep\/","title":{"rendered":"Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p: 8 b\u01b0\u1edbc chu\u1ea9n"},"content":{"rendered":"<p class=\"p1\">C\u00e2u h\u1ecfi t\u01b0\u1edfng \u0111\u01a1n gi\u1ea3n nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 l\u1eddi ngay \u0111\u01b0\u1ee3c: chi\u1ebfc m\u00e1y t\u00ednh mua n\u0103m ngo\u00e1i hi\u1ec7n \u0111ang \u1edf ph\u00f2ng n\u00e0o, ai \u0111ang d\u00f9ng, c\u00f2n gi\u00e1 tr\u1ecb bao nhi\u00eau tr\u00ean s\u1ed5. \u0110\u1ebfn k\u1ef3 ki\u1ec3m k\u00ea th\u00ec ph\u00e1t hi\u1ec7n danh s\u00e1ch tr\u00ean s\u1ed5 c\u00f3 340 t\u00e0i s\u1ea3n, \u0111\u1ebfm th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c 297, v\u00e0 kh\u00f4ng ai bi\u1ebft 43 c\u00e1i c\u00f2n l\u1ea1i \u0111i \u0111\u00e2u.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft tr\u00ecnh b\u00e0y quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p theo 8 b\u01b0\u1edbc, m\u1ed7i b\u01b0\u1edbc c\u00f3 ch\u1ee9ng t\u1eeb, b\u00fat to\u00e1n v\u00e0 \u0111i\u1ec3m ki\u1ec3m so\u00e1t c\u1ee5 th\u1ec3, k\u00e8m c\u00e1ch m\u00e3 h\u00f3a t\u00e0i s\u1ea3n v\u00e0 quy tr\u00ecnh ki\u1ec3m k\u00ea \u0111\u1ec3 t\u00ecnh hu\u1ed1ng tr\u00ean kh\u00f4ng x\u1ea3y ra.<\/p>\n<h2 class=\"p2\">T\u00e0i s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Nh\u00f3m<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">V\u00ed d\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">211<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">212<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Thi\u1ebft b\u1ecb thu\u00ea d\u00e0i h\u1ea1n c\u00f3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">213<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea7n m\u1ec1m, b\u1ea3n quy\u1ec1n, th\u01b0\u01a1ng hi\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Hao m\u00f2n l\u0169y k\u1ebf<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">214<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ghi gi\u1ea3m gi\u00e1 tr\u1ecb theo th\u1eddi gian s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n sinh h\u1ecdc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">215<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00e2y tr\u1ed3ng l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">241<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f4ng tr\u00ecnh \u0111ang thi c\u00f4ng, t\u00e0i s\u1ea3n \u0111ang l\u1eafp \u0111\u1eb7t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">153, 242<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e0n gh\u1ebf, m\u00e1y t\u00ednh gi\u00e1 tr\u1ecb nh\u1ecf, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\"><b>\u0110i\u1ec3m m\u1edbi t\u1eeb 01\/01\/2026:<\/b> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00e3 b\u1ed5 sung t\u00e0i kho\u1ea3n 215 T\u00e0i s\u1ea3n sinh h\u1ecdc v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 l\u00e0 2151, 2152, 2153, \u0111\u1ed3ng th\u1eddi th\u00eam t\u00e0i kho\u1ea3n 2295 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n sinh h\u1ecdc. Doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n cho ph\u00f9 h\u1ee3p. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-9166 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.13.32.png\" alt=\"quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n\" width=\"1408\" height=\"800\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.13.32.png 1408w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.13.32-18x10.png 18w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/><\/p>\n<h2 class=\"p1\">Ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<p class=\"p2\">M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110i\u1ec1u ki\u1ec7n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">N\u1ed9i dung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Nguy\u00ean gi\u00e1 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c theo Quy\u1ebft \u0111\u1ecbnh 1760\/Q\u0110-BTC ng\u00e0y 01\/7\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u00ean ng\u01b0\u1ee1ng 30 tri\u1ec7u \u0111\u1ed3ng v\u1eabn l\u00e0 m\u1ed1c \u00e1p d\u1ee5ng.<\/p>\n<p class=\"p2\">T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u k\u1ef3 qua t\u00e0i kho\u1ea3n 242. Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua nh\u00f3m n\u00e0y trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng m\u00e1y t\u00ednh, b\u00e0n gh\u1ebf, d\u1ee5ng c\u1ee5 th\u1ea5t tho\u00e1t m\u00e0 kh\u00f4ng ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/p>\n<h2 class=\"p4\">Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Nh\u00f3m c\u00f4ng vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">N\u1ed9i dung<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Qu\u1ea3n l\u00fd v\u1eadt l\u00fd<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n \u0111ang \u1edf \u0111\u00e2u, ai gi\u1eef, t\u00ecnh tr\u1ea1ng ra sao<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">H\u00e0nh ch\u00ednh, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Nguy\u00ean gi\u00e1, kh\u1ea5u hao l\u0169y k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">K\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Qu\u1ea3n l\u00fd v\u00f2ng \u0111\u1eddi<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">T\u1eeb mua s\u1eafm, s\u1eed d\u1ee5ng, b\u1ea3o tr\u00ec \u0111\u1ebfn thanh l\u00fd<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">H\u00e0nh ch\u00ednh v\u00e0 k\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Qu\u1ea3n l\u00fd ph\u00e1p l\u00fd<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">H\u1ed3 s\u01a1 s\u1edf h\u1eefu, \u0111\u0103ng ki\u1ec3m, b\u1ea3o hi\u1ec3m, ki\u1ec3m \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">H\u00e0nh ch\u00ednh, ph\u00e1p ch\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng kh\u00f4ng, d\u00f9ng bao nhi\u00eau ph\u1ea7n tr\u0103m c\u00f4ng su\u1ea5t<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, ban gi\u00e1m \u0111\u1ed1c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">V\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ba nh\u00f3m \u0111\u1ea7u do ba n\u01a1i kh\u00e1c nhau n\u1eafm gi\u1eef tr\u00ean ba danh s\u00e1ch kh\u00e1c nhau. K\u1ebf to\u00e1n c\u00f3 s\u1ed5 t\u00e0i s\u1ea3n, h\u00e0nh ch\u00ednh c\u00f3 file theo d\u00f5i b\u00e0n giao, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng c\u00f3 danh s\u00e1ch ri\u00eang, v\u00e0 ba danh s\u00e1ch n\u00e0y kh\u00f4ng kh\u1edbp nhau.<\/p>\n<h2><img decoding=\"async\" class=\"alignnone size-full wp-image-9167\" style=\"font-size: 16px;\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.15.43.png\" alt=\"t\u00e0i s\u1ea3n doanh nghi\u1ec7p\" width=\"1408\" height=\"792\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.15.43.png 1408w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-18-at-20.15.43-18x10.png 18w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/><\/h2>\n<h2 class=\"p1\">Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n 8 b\u01b0\u1edbc<\/h2>\n<h3 class=\"p2\">B\u01b0\u1edbc 1. L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ng\u00e2n s\u00e1ch mua s\u1eafm<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> b\u1ed9 ph\u1eadn c\u00f3 nhu c\u1ea7u \u0111\u1ec1 xu\u1ea5t, ban gi\u00e1m \u0111\u1ed1c duy\u1ec7t.<\/p>\n<p class=\"p3\"><b>Vi\u1ec7c l\u00e0m:<\/b> t\u1ed5ng h\u1ee3p nhu c\u1ea7u \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n cho k\u1ef3 t\u1edbi, \u0111\u00e1nh gi\u00e1 t\u00ednh c\u1ea7n thi\u1ebft, c\u00e2n \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch v\u00e0 d\u00f2ng ti\u1ec1n.<\/p>\n<p class=\"p3\"><b>\u0110i\u1ec3m ki\u1ec3m so\u00e1t:<\/b> tr\u01b0\u1edbc khi mua m\u1edbi, ph\u1ea3i r\u00e0 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 xem c\u00f3 t\u00e0i s\u1ea3n n\u00e0o \u0111ang nh\u00e0n r\u1ed7i \u1edf b\u1ed9 ph\u1eadn kh\u00e1c kh\u00f4ng. \u0110\u00e2y l\u00e0 n\u01a1i ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c nhi\u1ec1u ti\u1ec1n nh\u1ea5t m\u00e0 \u00edt doanh nghi\u1ec7p l\u00e0m.<\/p>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> \u0111\u1ec1 xu\u1ea5t mua s\u1eafm, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 2. Mua s\u1eafm v\u00e0 nghi\u1ec7m thu<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> b\u1ed9 ph\u1eadn mua h\u00e0ng, c\u00f3 s\u1ef1 tham gia c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng v\u00e0 k\u1ef9 thu\u1eadt.<\/p>\n<p class=\"p3\"><b>Vi\u1ec7c l\u00e0m:<\/b> \u0111i theo quy tr\u00ecnh mua h\u00e0ng chu\u1ea9n v\u1edbi \u0111\u1ec1 ngh\u1ecb mua, so s\u00e1nh b\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u1eadn v\u00e0 nghi\u1ec7m thu. Chi ti\u1ebft trong b\u00e0i <a href=\"https:\/\/arito.vn\/quy-trinh-procure-to-pay-p2p-len-ke-hoach-den-thanh-toan\/\"><span class=\"s1\">quy tr\u00ecnh procure to pay<\/span><\/a>.<\/p>\n<p class=\"p3\"><b>\u0110i\u1ec3m ki\u1ec3m so\u00e1t:<\/b> bi\u00ean b\u1ea3n nghi\u1ec7m thu ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, kh\u00f4ng ch\u1ec9 c\u1ee7a b\u1ed9 ph\u1eadn mua. T\u00e0i s\u1ea3n ch\u1ea1y th\u1eed \u0111\u1ea1t y\u00eau c\u1ea7u m\u1edbi nghi\u1ec7m thu.<\/p>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n giao nh\u1eadn, bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0 ch\u1ea1y th\u1eed.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 3. Ghi t\u0103ng t\u00e0i s\u1ea3n v\u00e0 m\u00e3 h\u00f3a<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> k\u1ebf to\u00e1n t\u00e0i s\u1ea3n v\u00e0 b\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh.<\/p>\n<p class=\"p3\"><b>Vi\u1ec7c l\u00e0m:<\/b> x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, l\u1eadp th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, g\u00e1n m\u00e3 t\u00e0i s\u1ea3n, d\u00e1n tem l\u00ean t\u00e0i s\u1ea3n.<\/p>\n<p class=\"p3\"><b>Nguy\u00ean gi\u00e1 g\u1ed3m:<\/b><b><\/b><\/p>\n<p class=\"p4\">Nguy\u00ean gi\u00e1 = Gi\u00e1 mua ch\u01b0a thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb + Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i + Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 + Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed + L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3) \u2212 Chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1<\/p>\n<p class=\"p3\"><b>B\u00fat to\u00e1n:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 211, 213; TK 1332<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 111, 112, 331<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">T\u00e0i s\u1ea3n c\u1ea7n l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 241<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 111, 112, 331<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">K\u1ebft chuy\u1ec3n khi ho\u00e0n th\u00e0nh, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 211<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 241<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Mua b\u1eb1ng ngu\u1ed3n vay<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">TK 211<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">TK 341<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 4. B\u00e0n giao v\u00e0 theo d\u00f5i s\u1eed d\u1ee5ng<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> h\u00e0nh ch\u00ednh b\u00e0n giao, ng\u01b0\u1eddi s\u1eed d\u1ee5ng k\u00fd nh\u1eadn.<\/p>\n<p class=\"p3\"><b>Vi\u1ec7c l\u00e0m:<\/b> ghi r\u00f5 t\u00e0i s\u1ea3n giao cho ai, \u0111\u1eb7t \u1edf \u0111\u00e2u, tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n ra sao.<\/p>\n<p class=\"p3\"><b>\u0110i\u1ec3m ki\u1ec3m so\u00e1t:<\/b> m\u1ed7i t\u00e0i s\u1ea3n ph\u1ea3i c\u00f3 m\u1ed9t ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3, kh\u00f4ng \u0111\u1ec3 t\u00ecnh tr\u1ea1ng \u201ct\u00e0i s\u1ea3n c\u1ee7a ph\u00f2ng\u201d m\u00e0 kh\u00f4ng ai \u0111\u1ee9ng t\u00ean. Khi nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c ho\u1eb7c chuy\u1ec3n b\u1ed9 ph\u1eadn, ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao l\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/p>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n, s\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n theo b\u1ed9 ph\u1eadn.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 5. Tr\u00edch kh\u1ea5u hao<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> k\u1ebf to\u00e1n t\u00e0i s\u1ea3n.<\/p>\n<p class=\"p3\">Ba ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Ph\u01b0\u01a1ng ph\u00e1p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Ph\u00f9 h\u1ee3p v\u1edbi<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">\u0110\u01b0\u1eddng th\u1eb3ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">M\u1ee9c kh\u1ea5u hao n\u0103m = Nguy\u00ean gi\u00e1 \u00f7 Th\u1eddi gian tr\u00edch kh\u1ea5u hao<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">Ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n, \u0111\u01a1n gi\u1ea3n nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">M\u1ee9c kh\u1ea5u hao n\u0103m = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u00d7 T\u1ef7 l\u1ec7 kh\u1ea5u hao nhanh<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">Thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 nhanh l\u1ed7i th\u1eddi, doanh nghi\u1ec7p c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">Theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">M\u1ee9c kh\u1ea5u hao = S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m trong k\u1ef3 \u00d7 M\u1ee9c kh\u1ea5u hao b\u00ecnh qu\u00e2n m\u1ed9t \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p5\">M\u00e1y m\u00f3c c\u00f3 c\u00f4ng su\u1ea5t x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo s\u1ea3n l\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">Th\u1eddi gian tr\u00edch kh\u1ea5u hao ph\u1ea3i n\u1eb1m trong khung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC. Tr\u00edch nhanh h\u01a1n khung th\u00ec ph\u1ea7n v\u01b0\u1ee3t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, t\u1ea1o ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n<p class=\"p3\"><b>B\u00fat to\u00e1n:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Tr\u00edch kh\u1ea5u hao \u0111\u1ecbnh k\u1ef3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 154, 627, 641, 642 theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 214<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>V\u00ed d\u1ee5:<\/b> m\u00e1y \u0111\u00f3ng g\u00f3i nguy\u00ean gi\u00e1 480.000.000 \u0111\u1ed3ng, th\u1eddi gian tr\u00edch kh\u1ea5u hao 8 n\u0103m, ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng.<\/p>\n<p class=\"p3\">M\u1ee9c kh\u1ea5u hao n\u0103m = 480.000.000 \u00f7 8 = 60.000.000 \u0111\u1ed3ng M\u1ee9c kh\u1ea5u hao th\u00e1ng = 60.000.000 \u00f7 12 = 5.000.000 \u0111\u1ed3ng<\/p>\n<p class=\"p3\">M\u00e1y d\u00f9ng cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t n\u00ean h\u1ea1ch to\u00e1n N\u1ee3 TK 627 \/ C\u00f3 TK 214 s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 6. B\u1ea3o tr\u00ec, s\u1eeda ch\u1eefa v\u00e0 n\u00e2ng c\u1ea5p<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt l\u1eadp k\u1ebf ho\u1ea1ch, k\u1ebf to\u00e1n ghi nh\u1eadn.<\/p>\n<p class=\"p3\"><b>Ph\u00e2n bi\u1ec7t quan tr\u1ecdng:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Lo\u1ea1i chi ph\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">B\u1ea3n ch\u1ea5t<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">X\u1eed l\u00fd k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">B\u1ea3o tr\u00ec, s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Duy tr\u00ec tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Ghi v\u00e0o chi ph\u00ed trong k\u1ef3: N\u1ee3 627, 641, 642<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">S\u1eeda ch\u1eefa l\u1edbn<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">Kh\u00f4i ph\u1ee5c n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng, c\u00f3 t\u00ednh chu k\u1ef3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">T\u1eadp h\u1ee3p qua TK 241, sau \u0111\u00f3 ph\u00e2n b\u1ed5 qua TK 242<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">N\u00e2ng c\u1ea5p<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">T\u0103ng n\u0103ng l\u1ef1c ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">Ghi t\u0103ng nguy\u00ean gi\u00e1: N\u1ee3 211 \/ C\u00f3 241<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">Ghi sai nh\u00f3m l\u00e0 l\u1ed7i hay b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh: chi ph\u00ed n\u00e2ng c\u1ea5p m\u00e0 \u0111\u01b0a h\u1ebft v\u00e0o chi ph\u00ed trong k\u1ef3 s\u1ebd b\u1ecb lo\u1ea1i ph\u1ea7n v\u01b0\u1ee3t.<\/p>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> k\u1ebf ho\u1ea1ch b\u1ea3o tr\u00ec, bi\u00ean b\u1ea3n s\u1eeda ch\u1eefa, bi\u00ean b\u1ea3n nghi\u1ec7m thu sau n\u00e2ng c\u1ea5p, h\u1ed3 s\u01a1 l\u1ecbch s\u1eed b\u1ea3o tr\u00ec c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 7. \u0110i\u1ec1u chuy\u1ec3n v\u00e0 thu h\u1ed3i<\/h3>\n<p class=\"p3\"><b>Ai l\u00e0m:<\/b> h\u00e0nh ch\u00ednh, c\u00f3 ph\u00ea duy\u1ec7t.<\/p>\n<p class=\"p3\"><b>Vi\u1ec7c l\u00e0m:<\/b> khi t\u00e0i s\u1ea3n chuy\u1ec3n t\u1eeb b\u1ed9 ph\u1eadn n\u00e0y sang b\u1ed9 ph\u1eadn kh\u00e1c, ho\u1eb7c t\u1eeb chi nh\u00e1nh n\u00e0y sang chi nh\u00e1nh kh\u00e1c, ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u chuy\u1ec3n v\u00e0 c\u1eadp nh\u1eadt ngay tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n.<\/p>\n<p class=\"p3\"><b>\u0110i\u1ec3m ki\u1ec3m so\u00e1t:<\/b> \u0111\u00e2y l\u00e0 kh\u00e2u hay b\u1ecb b\u1ecf qua nh\u1ea5t. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c m\u01b0\u1ee3n t\u1ea1m r\u1ed3i \u1edf lu\u00f4n, \u0111\u1ebfn k\u1ef3 ki\u1ec3m k\u00ea th\u00ec kh\u00f4ng t\u00ecm th\u1ea5y \u1edf n\u01a1i ghi tr\u00ean s\u1ed5. Quy \u0111\u1ecbnh n\u00ean r\u00f5: m\u1ecdi thay \u0111\u1ed5i v\u1ecb tr\u00ed ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ec1u ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n, k\u1ec3 c\u1ea3 m\u01b0\u1ee3n t\u1ea1m d\u01b0\u1edbi m\u1ed9t tu\u1ea7n.<\/p>\n<p class=\"p3\"><b>B\u00fat to\u00e1n:<\/b> \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 trong c\u00f9ng ph\u00e1p nh\u00e2n kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n v\u1ec1 nguy\u00ean gi\u00e1, ch\u1ec9 thay \u0111\u1ed5i b\u1ed9 ph\u1eadn ch\u1ecbu chi ph\u00ed kh\u1ea5u hao t\u1eeb k\u1ef3 sau.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 8. Ki\u1ec3m k\u00ea, thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n<\/h3>\n<p class=\"p3\"><b>Ki\u1ec3m k\u00ea<\/b> ph\u1ea3i l\u00e0m t\u1ed1i thi\u1ec3u m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Quy tr\u00ecnh:<\/p>\n<ol class=\"ol1\">\n<li class=\"li5\">Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea g\u1ed3m \u0111\u1ea1i di\u1ec7n k\u1ebf to\u00e1n, h\u00e0nh ch\u00ednh v\u00e0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/li>\n<li class=\"li5\">In danh s\u00e1ch t\u00e0i s\u1ea3n theo t\u1eebng b\u1ed9 ph\u1eadn t\u1eeb h\u1ec7 th\u1ed1ng<\/li>\n<li class=\"li5\">\u0110\u1ebfm th\u1ef1c t\u1ebf, qu\u00e9t m\u00e3 tem tr\u00ean t\u1eebng t\u00e0i s\u1ea3n, ghi nh\u1eadn t\u00ecnh tr\u1ea1ng<\/li>\n<li class=\"li5\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 s\u00e1ch, l\u1eadp bi\u00ean b\u1ea3n ch\u00eanh l\u1ec7ch<\/li>\n<li class=\"li5\">X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n th\u1eeba thi\u1ebfu v\u00e0 x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m<\/li>\n<li class=\"li3\">\u0110\u1ec1 xu\u1ea5t danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd<\/li>\n<\/ol>\n<p class=\"p3\"><b>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00ecnh hu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">Ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 214 ph\u1ea7n hao m\u00f2n; TK 1381 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 211 nguy\u00ean gi\u00e1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Quy tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n b\u1ed3i th\u01b0\u1eddng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 1388 ho\u1eb7c TK 334<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 1381<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Ph\u00e1t hi\u1ec7n th\u1eeba, ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 211<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 3381<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">X\u00f3a s\u1ed5 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 214 hao m\u00f2n l\u0169y k\u1ebf; TK 811 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">TK 211 nguy\u00ean gi\u00e1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Ghi nh\u1eadn thu t\u1eeb thanh l\u00fd<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 111, 112, 131<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 711; TK 3331<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 811; TK 1331<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">TK 111, 112, 331<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb:<\/b> quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i, bi\u00ean b\u1ea3n thanh l\u00fd, h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n.<\/p>\n<h2 class=\"p6\">M\u00e3 h\u00f3a t\u00e0i s\u1ea3n: vi\u1ec7c nh\u1ecf nh\u01b0ng quy\u1ebft \u0111\u1ecbnh<\/h2>\n<p class=\"p3\">Kh\u00f4ng m\u00e3 h\u00f3a th\u00ec kh\u00f4ng ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c, v\u00ec hai chi\u1ebfc m\u00e1y t\u00ednh c\u00f9ng model kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c v\u1edbi nhau.<\/p>\n<p class=\"p3\"><b>C\u1ea5u tr\u00fac m\u00e3 g\u1ee3i \u00fd:<\/b><b><\/b><\/p>\n<p class=\"p7\">[Nh\u00f3m t\u00e0i s\u1ea3n] &#8211; [\u0110\u01a1n v\u1ecb\/Chi nh\u00e1nh] &#8211; [N\u0103m ghi t\u0103ng] &#8211; [S\u1ed1 th\u1ee9 t\u1ef1]<\/p>\n<p class=\"p4\">V\u00ed d\u1ee5: MT-HN-2026-0047 l\u00e0 m\u00e1y t\u00ednh, chi nh\u00e1nh H\u00e0 N\u1ed9i, ghi t\u0103ng n\u0103m 2026, s\u1ed1 th\u1ee9 t\u1ef1 47<\/p>\n<p class=\"p3\"><b>Nguy\u00ean t\u1eafc:<\/b><b><\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li5\">M\u00e3 kh\u00f4ng mang th\u00f4ng tin hay thay \u0111\u1ed5i, v\u00ed d\u1ee5 kh\u00f4ng \u0111\u01b0a t\u00ean ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0o m\u00e3 v\u00ec ng\u01b0\u1eddi s\u1ebd \u0111\u1ed5i<\/li>\n<li class=\"li5\">M\u00e3 \u0111\u00e3 c\u1ea5p th\u00ec kh\u00f4ng d\u00f9ng l\u1ea1i cho t\u00e0i s\u1ea3n kh\u00e1c, k\u1ec3 c\u1ea3 khi t\u00e0i s\u1ea3n c\u0169 \u0111\u00e3 thanh l\u00fd<\/li>\n<li class=\"li5\">Ch\u1ec9 m\u1ed9t \u0111\u1ea7u m\u1ed1i \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, th\u01b0\u1eddng l\u00e0 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n<\/li>\n<li class=\"li3\">D\u00e1n tem m\u00e3 v\u1ea1ch ho\u1eb7c m\u00e3 QR l\u00ean t\u00e0i s\u1ea3n ngay khi ghi t\u0103ng, d\u00e1n \u1edf v\u1ecb tr\u00ed d\u1ec5 qu\u00e9t v\u00e0 \u00edt b\u1ecb bong<\/li>\n<\/ul>\n<p class=\"p3\">D\u00f9ng tem m\u00e3 QR cho ph\u00e9p ki\u1ec3m k\u00ea b\u1eb1ng \u0111i\u1ec7n tho\u1ea1i: qu\u00e9t m\u00e3 l\u00e0 ra ngay th\u00f4ng tin t\u00e0i s\u1ea3n, ng\u01b0\u1eddi \u0111ang gi\u1eef, nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i. Xem th\u00eam b\u00e0i <a href=\"https:\/\/arito.vn\/ma-vach-la-gi\/\"><span class=\"s1\">m\u00e3 v\u1ea1ch l\u00e0 g\u00ec<\/span><\/a>.<\/p>\n<h2 class=\"p1\">B\u1ed9 h\u1ed3 s\u01a1 c\u1ea7n l\u01b0u cho m\u1ed7i t\u00e0i s\u1ea3n<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Lo\u1ea1i h\u1ed3 s\u01a1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">N\u1ed9i dung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1ed3 s\u01a1 mua s\u1eafm<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">\u0110\u1ec1 ngh\u1ecb mua, h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Nguy\u00ean gi\u00e1, th\u1eddi gian kh\u1ea5u hao, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Catalogue, h\u01b0\u1edbng d\u1eabn v\u1eadn h\u00e0nh, s\u01a1 \u0111\u1ed3, ph\u1ee5 t\u00f9ng thay th\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Gi\u1ea5y t\u1edd s\u1edf h\u1eefu, \u0111\u0103ng k\u00fd, \u0111\u0103ng ki\u1ec3m, b\u1ea3o hi\u1ec3m, gi\u1ea5y ki\u1ec3m \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">L\u1ecbch s\u1eed b\u00e0n giao<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u00e1c bi\u00ean b\u1ea3n b\u00e0n giao, \u0111i\u1ec1u chuy\u1ec3n qua t\u1eebng th\u1eddi k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">L\u1ecbch s\u1eed b\u1ea3o tr\u00ec<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u00e0y b\u1ea3o tr\u00ec, n\u1ed9i dung, chi ph\u00ed, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1ed3 s\u01a1 thanh l\u00fd<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1, bi\u00ean b\u1ea3n thanh l\u00fd, h\u00f3a \u0111\u01a1n b\u00e1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">B\u1ed9 ch\u1ec9 s\u1ed1 \u0111o hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Ch\u1ec9 s\u1ed1<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">C\u00e1ch t\u00ednh<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">\u00dd ngh\u0129a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">\u0110\u1ed9 ch\u00ednh x\u00e1c s\u1ed5 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 t\u00e0i s\u1ea3n \u0111\u1ebfm kh\u1edbp \u00f7 T\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n tr\u00ean s\u1ed5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">Tr\u00ean 98% l\u00e0 \u0111\u1ea1t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 t\u00e0i s\u1ea3n \u0111\u00e3 g\u00e1n ng\u01b0\u1eddi gi\u1eef \u00f7 T\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">N\u00ean \u0111\u1ea1t 100%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n nh\u00e0n r\u1ed7i<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00f4ng s\u1eed d\u1ee5ng \u00f7 T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">C\u00e0ng th\u1ea5p c\u00e0ng t\u1ed1t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Chi ph\u00ed b\u1ea3o tr\u00ec tr\u00ean nguy\u00ean gi\u00e1<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Chi ph\u00ed b\u1ea3o tr\u00ec n\u0103m \u00f7 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">T\u0103ng \u0111\u1ed9t bi\u1ebfn l\u00e0 d\u1ea5u hi\u1ec7u t\u00e0i s\u1ea3n s\u1eafp h\u1ebft v\u00f2ng \u0111\u1eddi<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">Th\u1eddi gian d\u1eebng m\u00e1y do h\u1ecfng<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng gi\u1edd d\u1eebng \u0111\u1ed9t xu\u1ea5t<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">\u0110o hi\u1ec7u qu\u1ea3 b\u1ea3o tr\u00ec ph\u00f2ng ng\u1eeba<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">T\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn d\u00f9ng<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 t\u00e0i s\u1ea3n h\u1ebft kh\u1ea5u hao c\u00f2n d\u00f9ng \u00f7 T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Cao th\u00ec c\u1ea7n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 thay th\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">B\u1ea3y sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Sai l\u1ea7m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">H\u1eadu qu\u1ea3<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">C\u00e1ch kh\u1eafc ph\u1ee5c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ch\u1ec9 k\u1ebf to\u00e1n theo d\u00f5i t\u00e0i s\u1ea3n, h\u00e0nh ch\u00ednh c\u00f3 file ri\u00eang<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Hai danh s\u00e1ch kh\u00f4ng kh\u1edbp, ki\u1ec3m k\u00ea r\u1ea5t v\u1ea5t v\u1ea3<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">D\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng chung, ph\u00e2n quy\u1ec1n theo vai tr\u00f2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng d\u00e1n tem m\u00e3 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">D\u00e1n tem ngay khi ghi t\u0103ng, ch\u01b0a d\u00e1n tem ch\u01b0a b\u00e0n giao<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u01b0\u1edbi 30 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Nh\u00f3m n\u00e0y th\u1ea5t tho\u00e1t nhi\u1ec1u nh\u1ea5t v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">\u0110\u01b0a v\u00e0o c\u00f9ng h\u1ec7 th\u1ed1ng, qu\u1ea3n l\u00fd b\u1eb1ng m\u00e3 d\u00f9 kh\u00f4ng ph\u1ea3i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n khi m\u01b0\u1ee3n t\u1ea1m<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">T\u00e0i s\u1ea3n chuy\u1ec3n ch\u1ed7 m\u00e0 s\u1ed5 v\u1eabn ghi ch\u1ed7 c\u0169<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">B\u1eaft bu\u1ed9c bi\u00ean b\u1ea3n cho m\u1ecdi l\u1ea7n thay \u0111\u1ed5i v\u1ecb tr\u00ed<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ghi chi ph\u00ed n\u00e2ng c\u1ea5p v\u00e0o chi ph\u00ed trong k\u1ef3<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">B\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ph\u00e2n bi\u1ec7t r\u00f5 s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean, s\u1eeda ch\u1eefa l\u1edbn v\u00e0 n\u00e2ng c\u1ea5p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Tr\u00edch kh\u1ea5u hao ngo\u00e0i khung quy \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ch\u00eanh l\u1ec7ch v\u1edbi thu\u1ebf, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ki\u1ec3m tra khung th\u1eddi gian ngay khi ghi t\u0103ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng c\u1eadp nh\u1eadt khi nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">T\u00e0i s\u1ea3n m\u1ea5t d\u1ea5u ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">G\u1eafn th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n v\u00e0o quy tr\u00ecnh ngh\u1ec9 vi\u1ec7c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p3\">Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m<\/h2>\n<p class=\"p4\">V\u1edbi v\u00e0i ch\u1ee5c t\u00e0i s\u1ea3n, Excel c\u00f2n xoay x\u1edf \u0111\u01b0\u1ee3c. T\u1eeb v\u00e0i tr\u0103m t\u00e0i s\u1ea3n tr\u1edf l\u00ean, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u chi nh\u00e1nh, vi\u1ec7c theo d\u00f5i th\u1ee7 c\u00f4ng g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn sai.<\/p>\n<p class=\"p4\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/phan-mem-quan-ly-doanh-nghiep-arito\/\">Arito ERP<\/a><\/span> qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong c\u00f9ng h\u1ec7 th\u1ed1ng v\u1edbi k\u1ebf to\u00e1n, n\u00ean ph\u1ea7n v\u1eadt l\u00fd v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb lu\u00f4n kh\u1edbp:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">Ghi t\u0103ng t\u00e0i s\u1ea3n t\u1eeb ch\u00ednh ch\u1ee9ng t\u1eeb mua h\u00e0ng, kh\u00f4ng nh\u1eadp l\u1ea1i nguy\u00ean gi\u00e1<\/li>\n<li class=\"li2\">Sinh m\u00e3 t\u00e0i s\u1ea3n theo quy t\u1eafc khai b\u00e1o s\u1eb5n, in tem m\u00e3 v\u1ea1ch ho\u1eb7c m\u00e3 QR<\/li>\n<li class=\"li2\">Theo d\u00f5i t\u00e0i s\u1ea3n theo b\u1ed9 ph\u1eadn, v\u1ecb tr\u00ed, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, c\u00f3 l\u1ecbch s\u1eed \u0111i\u1ec1u chuy\u1ec3n<\/li>\n<li class=\"li2\">T\u1ef1 \u0111\u1ed9ng tr\u00edch kh\u1ea5u hao h\u1eb1ng th\u00e1ng theo ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi gian \u0111\u00e3 khai b\u00e1o, sinh b\u00fat to\u00e1n sang <a href=\"https:\/\/arito.vn\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a><\/li>\n<li class=\"li2\">Nh\u1eafc l\u1ecbch b\u1ea3o tr\u00ec, l\u01b0u l\u1ecbch s\u1eed s\u1eeda ch\u1eefa v\u00e0 chi ph\u00ed theo t\u1eebng t\u00e0i s\u1ea3n<\/li>\n<li class=\"li2\">H\u1ed7 tr\u1ee3 ki\u1ec3m k\u00ea b\u1eb1ng thi\u1ebft b\u1ecb qu\u00e9t m\u00e3, \u0111\u1ed1i chi\u1ebfu ngay v\u1edbi s\u1ed5 v\u00e0 l\u1eadp bi\u00ean b\u1ea3n ch\u00eanh l\u1ec7ch<\/li>\n<li class=\"li4\">Danh m\u1ee5c t\u00e0i kho\u1ea3n c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026, g\u1ed3m c\u1ea3 t\u00e0i kho\u1ea3n 215 T\u00e0i s\u1ea3n sinh h\u1ecdc<\/li>\n<\/ul>\n<p class=\"p4\">C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan n\u1eb1m trong b\u00e0i <a href=\"https:\/\/arito.vn\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\"><span class=\"s1\">t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p<\/span><\/a>. <a href=\"https:\/\/arito.vn\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 xem quy tr\u00ecnh t\u1eeb mua s\u1eafm \u0111\u1ebfn thanh l\u00fd ch\u1ea1y th\u1ef1c t\u1ebf.<\/p>\n<h2 class=\"p3\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p4\"><b>Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n g\u1ed3m m\u1ea5y b\u01b0\u1edbc?<\/b><\/h3>\n<p class=\"p4\">T\u00e1m b\u01b0\u1edbc: l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ng\u00e2n s\u00e1ch, mua s\u1eafm v\u00e0 nghi\u1ec7m thu, ghi t\u0103ng v\u00e0 m\u00e3 h\u00f3a, b\u00e0n giao v\u00e0 theo d\u00f5i s\u1eed d\u1ee5ng, tr\u00edch kh\u1ea5u hao, b\u1ea3o tr\u00ec v\u00e0 n\u00e2ng c\u1ea5p, \u0111i\u1ec1u chuy\u1ec3n v\u00e0 thu h\u1ed3i, ki\u1ec3m k\u00ea v\u00e0 thanh l\u00fd.<\/p>\n<h3 class=\"p4\"><b>T\u00e0i s\u1ea3n bao nhi\u00eau ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh?<\/b><\/h3>\n<p class=\"p4\">T\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, \u0111\u1ed3ng th\u1eddi ph\u1ea3i c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m v\u00e0 ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c theo Quy\u1ebft \u0111\u1ecbnh 1760\/Q\u0110-BTC ng\u00e0y 01\/7\/2026.<\/p>\n<h3 class=\"p4\"><b>T\u00e0i s\u1ea3n d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng qu\u1ea3n l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p4\">Ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u k\u1ef3 qua t\u00e0i kho\u1ea3n 242. V\u1ec1 m\u1eb7t qu\u1ea3n l\u00fd v\u1eadt l\u00fd v\u1eabn n\u00ean g\u00e1n m\u00e3 v\u00e0 theo d\u00f5i nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u00ec nh\u00f3m n\u00e0y th\u1ea5t tho\u00e1t nhi\u1ec1u nh\u1ea5t.<\/p>\n<h3 class=\"p4\"><b>C\u00f3 m\u1ea5y ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao?<\/b><\/h3>\n<p class=\"p4\">Ba: \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, v\u00e0 theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p d\u00f9ng \u0111\u01b0\u1eddng th\u1eb3ng v\u00ec \u0111\u01a1n gi\u1ea3n v\u00e0 \u00edt ch\u00eanh l\u1ec7ch v\u1edbi thu\u1ebf.<\/p>\n<h3 class=\"p4\"><b>Bao l\u00e2u ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n m\u1ed9t l\u1ea7n?<\/b><\/h3>\n<p class=\"p4\">T\u1ed1i thi\u1ec3u m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n di \u0111\u1ed9ng ho\u1eb7c nhi\u1ec1u chi nh\u00e1nh n\u00ean ki\u1ec3m k\u00ea theo nh\u00f3m m\u1ed7i qu\u00fd thay v\u00ec d\u1ed3n h\u1ebft v\u00e0o cu\u1ed1i n\u0103m.<\/p>\n<h3 class=\"p4\"><b>Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u?<\/b><\/h3>\n<p class=\"p4\">S\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean ghi v\u00e0o chi ph\u00ed trong k\u1ef3 theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng. S\u1eeda ch\u1eefa l\u1edbn t\u1eadp h\u1ee3p qua t\u00e0i kho\u1ea3n 241 r\u1ed3i ph\u00e2n b\u1ed5 d\u1ea7n qua t\u00e0i kho\u1ea3n 242. N\u00e2ng c\u1ea5p l\u00e0m t\u0103ng n\u0103ng l\u1ef1c ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng th\u00ec ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<h3 class=\"p4\"><b>T\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn d\u00f9ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p4\">V\u1eabn theo d\u00f5i tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i b\u1eb1ng 0, ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd v\u1ec1 m\u1eb7t v\u1eadt l\u00fd v\u00e0 kh\u00f4ng tr\u00edch kh\u1ea5u hao n\u1eefa. Doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 nh\u00f3m n\u00e0y cao n\u00ean chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 thay th\u1ebf.<\/p>\n<h3 class=\"p4\"><b>Ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n khi ki\u1ec3m k\u00ea th\u00ec l\u00e0m g\u00ec?<\/b><\/h3>\n<p class=\"p4\">L\u1eadp bi\u00ean b\u1ea3n, ghi nh\u1eadn gi\u00e1 tr\u1ecb thi\u1ebfu v\u00e0o t\u00e0i kho\u1ea3n 1381 ch\u1edd x\u1eed l\u00fd, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 tr\u00e1ch nhi\u1ec7m. N\u1ebfu quy \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n th\u00ec chuy\u1ec3n sang t\u00e0i kho\u1ea3n 1388 ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng qua t\u00e0i kho\u1ea3n 334.<\/p>\n<h2 class=\"p3\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p4\">Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n ch\u1ec9 ch\u1ea1y \u0111\u01b0\u1ee3c khi ba th\u1ee9 n\u1eb1m trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng: t\u00e0i s\u1ea3n \u0111ang \u1edf \u0111\u00e2u, ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m, v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 l\u00e0 bao nhi\u00eau. T\u00e1ch ba th\u1ee9 n\u00e0y ra ba n\u01a1i l\u00e0 nguy\u00ean nh\u00e2n g\u1ed1c c\u1ee7a m\u1ecdi r\u1eafc r\u1ed1i khi ki\u1ec3m k\u00ea.<\/p>\n<p class=\"p4\">Ba vi\u1ec7c n\u00ean l\u00e0m ngay n\u1ebfu doanh nghi\u1ec7p b\u1ea1n ch\u01b0a c\u00f3 g\u00ec: g\u00e1n m\u00e3 v\u00e0 d\u00e1n tem cho to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u1ec3 m\u1ed7i t\u00e0i s\u1ea3n c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean, v\u00e0 g\u1eafn th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n v\u00e0o quy tr\u00ecnh ngh\u1ec9 vi\u1ec7c.<\/p>\n<p class=\"p4\">C\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n li\u00ean th\u00f4ng k\u1ebf to\u00e1n, <a href=\"https:\/\/arito.vn\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi t\u01b0\u1edfng \u0111\u01a1n gi\u1ea3n nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 l\u1eddi ngay \u0111\u01b0\u1ee3c: chi\u1ebfc m\u00e1y t\u00ednh mua n\u0103m ngo\u00e1i hi\u1ec7n \u0111ang \u1edf ph\u00f2ng n\u00e0o, ai \u0111ang d\u00f9ng, c\u00f2n gi\u00e1 tr\u1ecb bao nhi\u00eau tr\u00ean s\u1ed5. \u0110\u1ebfn k\u1ef3 ki\u1ec3m k\u00ea th\u00ec ph\u00e1t hi\u1ec7n danh s\u00e1ch tr\u00ean s\u1ed5 c\u00f3 340 t\u00e0i s\u1ea3n, \u0111\u1ebfm th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c 297, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9166,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,13,224],"tags":[],"class_list":["post-9164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-trong-nganh","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9164","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=9164"}],"version-history":[{"count":17,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9164\/revisions"}],"predecessor-version":[{"id":18012,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9164\/revisions\/18012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9166"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}