{"id":7860,"date":"2023-01-12T15:37:26","date_gmt":"2023-01-12T08:37:26","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7860"},"modified":"2025-11-11T10:28:51","modified_gmt":"2025-11-11T03:28:51","slug":"to-chuc-bo-may-ke-toan-mo-hinh-nao-phu-hop-voi-doanh-nghiep-cua-ban","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/to-chuc-bo-may-ke-toan-mo-hinh-nao-phu-hop-voi-doanh-nghiep-cua-ban\/","title":{"rendered":"T\u1ed4 CH\u1ee8C B\u1ed8 M\u00c1Y K\u1ebe TO\u00c1N- M\u00d4 H\u00ccNH N\u00c0O PH\u00d9 H\u1ee2P V\u1edaI DOANH NGHI\u1ec6P C\u1ee6A B\u1ea0N?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>T\u00f4\u0309 ch\u1ee9c b\u1ed9 m\u00e1y k\u00ea\u0301 to\u00e1n \u0111\u00f3ng vai tr\u00f2 quy\u00ea\u0301t \u0111\u1ecbnh \u0111\u00ea\u0301n t\u00ednh hi\u00ea\u0323u qu\u1ea3 v\u00e0 ch\u00e2\u0301t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c k\u00ea\u0301 to\u00e1n t\u1ea1i m\u1ed7i \u0111\u01a1n v\u1ecb. V\u00e2y l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n g\u1ecdn nh\u1eb9, khoa h\u1ecdc, h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n? H\u00e3y c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7866 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/b49b9abc-97ec-4c6d-ad7a-88b2c3237ff1-1024x577.jpg\" alt=\"\" width=\"1024\" height=\"577\" \/><\/p>\n<p><strong>1.T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n trong m\u1ed7i doanh nghi\u1ec7p<\/strong><\/p>\n<p>M\u1ed9t doanh nghi\u1ec7p, d\u00f9 quy m\u00f4 l\u1edbn hay nh\u1ecf \u0111\u1ec1u c\u1ea7n c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1ecdi l\u00e0 ph\u00f2ng\/ban\/b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.\u00a0B\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ea1ch m\u00e1u trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ch\u1eb7t ch\u1ebd, \u1ed5n \u0111\u1ecbnh l\u00e0 n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>B\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p l\u00e0 t\u1eadp th\u1ec3 c\u00e1c c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u00f9ng v\u1edbi c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n th\u1ed1ng k\u00ea v\u00e0 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh t\u1ea1i doanh nghi\u1ec7p. B\u1ed9 m\u00e1y k\u1ebf to\u00e1n gi\u00fap cho\u00a0doanh nghi\u1ec7p\u00a0qu\u1ea3n l\u00fd, ph\u00e1t tri\u1ec3n theo h\u01b0\u1edbng ch\u1ee7 \u0111\u1ed9ng v\u00e0 h\u1ee3p ph\u00e1p. Th\u00f4ng qua k\u1ebf to\u00e1n, nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng, ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n, gia t\u0103ng l\u1ee3i nhu\u1eadn trong l\u0129nh v\u1ef1c m\u00e0 c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 s\u1ef1 s\u1eafp x\u1ebfp, ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c cho t\u1eebng k\u1ebf to\u00e1n vi\u00ean v\u00e0 t\u1ed5 ch\u1ee9c lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb trong ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Theo quy \u0111i\u0323nh c\u1ee7a ph\u00e1p lu\u1eadt hi\u00ea\u0323n ha\u0300nh,\u00a0doanh nghi\u1ec7p\u00a0ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, trong \u0111\u00f3,\u00a0<em>s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n nhi\u1ec1u hay \u00edt t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00f4ng vi\u1ec7c v\u00e0 bi\u00ean ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb<\/em>.\u00a0Doanh nghi\u1ec7p\u00a0c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c m\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n kh\u00f4ng nghi\u00eam c\u1ea5m.<\/p>\n<p>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n\u00a0l\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh c\u1ee7a\u00a0doanh nghi\u1ec7p. M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh t\u1ed1t l\u00e0 h\u1ec7 th\u1ed1ng gi\u00fap\u00a0doanh nghi\u1ec7p\u00a0th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh, n\u00f3 bao g\u1ed3m:<\/p>\n<ul>\n<li>Cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3 cho vi\u1ec7c s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m v\u1edbi chi ph\u00ed th\u1ea5p (nguy\u00ean li\u1ec7u, nh\u00e2n c\u00f4ng, kh\u1ea5u hao, chi ph\u00ed chung\u2026)<\/li>\n<li>H\u1ed7 tr\u1ee3 cho vi\u1ec7c kinh doanh (ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng, t\u1ed5 ch\u1ee9c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a\u2026), h\u1ed7 tr\u1ee3 cho c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh (ngu\u1ed3n vay, l\u00e3i vay\u2026)<\/li>\n<li>H\u1ed7 tr\u1ee3 cho vi\u1ec7c qu\u1ea3n tr\u1ecb (thi\u1ebft l\u1eadp B\u00e1o c\u00e1o ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n, doanh thu, l\u1ee3i nhu\u1eadn\u2026)<\/li>\n<li>Quan tr\u1ecdng h\u01a1n ngo\u00e0i t\u00ednh c\u1ea3nh b\u00e1o khi c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh kh\u00f4ng t\u1ed1t, h\u1ec7 th\u1ed1ng c\u00f2n gi\u00fap doanh nghi\u1ec7p lu\u00f4n ho\u1ea1t \u0111\u1ed9ng nh\u1ecbp nh\u00e0ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. K\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p nh\u00e2n s\u1ef1 thay \u0111\u1ed5i, b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1eabn v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>2.C\u01a1 s\u1edf v\u00e0 c\u00e1c c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n g\u1ecdn nh\u1eb9, khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3<\/strong><\/p>\n<p><em>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p khi tham gia v\u00e0o n\u1ec1n kinh t\u1ebf. Tuy nhi\u00ean b\u1ea3n th\u00e2n vi\u1ec7c x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i m\u1ed7i \u0111\u01a1n v\u1ecb l\u1ea1i r\u1ea5t kh\u00e1c nhau. V\u1eady \u0111\u00e2u l\u00e0 c\u01a1 s\u1edf, c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p?<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7861 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/to-chuc-bo-may-ke-toan-1-300x265.png\" alt=\"\" width=\"500\" height=\"441\" \/><\/p>\n<h6 style=\"text-align: center;\"><em>S\u01a1 \u0111\u1ed3 1<\/em>: C\u00e1c c\u0103n c\u1ee9 v\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/h6>\n<p>Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n\u00a0l\u00e0 c\u01a1 s\u1edf ban \u0111\u1ea7u v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n<p>Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n bao h\u00e0m c\u00e1c giai \u0111o\u1ea1n, c\u00e1c c\u00f4ng vi\u1ec7c nghi\u1ec7p v\u1ee5 m\u00e0 c\u00e1n b\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd v\u00ec m\u1ee5c \u0111\u00edch thu th\u1eadp, ghi ch\u00e9p, ki\u1ec3m tra, ki\u1ec3m so\u00e1t, b\u00e1o c\u00e1o th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p><em>X\u00e9t theo giai \u0111o\u1ea1n c\u1ee7a qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/em>\u00a0th\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n ho\u00e0n th\u00e0nh \u1edf t\u1eebng giai \u0111o\u1ea1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Giai \u0111o\u1ea1n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1eeb nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh;<\/li>\n<li>Giai \u0111o\u1ea1n ph\u00e2n lo\u1ea1i s\u1eafp x\u1ebfp th\u00f4ng tin tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 l\u1eadp v\u00e0 h\u1ea1ch to\u00e1n l\u00ean s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n<li>Giai \u0111o\u1ea1n x\u1eed l\u00fd ch\u1ecdn l\u1ecdc s\u1ed1 li\u1ec7u, ki\u1ec3m so\u00e1t v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p>N\u1ebfu d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ea7n ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n bao g\u1ed3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n<p><em>X\u00e9t theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/em>\u00a0<em>c\u1ee7a vi\u1ec7c cung c\u1ea5p th\u00f4ng tin<\/em>\u00a0th\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/p>\n<p>Theo t\u1eebng n\u1ed9i dung nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh\u00a0<em>c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n<\/em>. M\u1ed7i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n l\u00e0 s\u1ef1 c\u1ee5 th\u1ec3 h\u00f3a m\u1ed9t n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, g\u1eafn v\u1edbi \u0111\u1eb7c tr\u01b0ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, d\u00f3 \u0111\u00f3, n\u00f3 th\u1ec3 hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n g\u1eafn v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh. Tuy quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh l\u00e0 gi\u1ed1ng nhau, nh\u01b0ng t\u00ednh ch\u1ea5t c\u1ee7a l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nhau s\u1ebd d\u1eabn \u0111\u1ebfn ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n trong c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng nh\u01b0 nhau.<\/p>\n<p>Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0: quy m\u00f4, ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh, y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o tr\u00ecnh \u0111\u1ed9 nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n c\u1ee7a \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, tr\u00ecnh \u0111\u1ed9 trang b\u1ecb, s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u1ea3 n\u0103ng ph\u1ed1i h\u1ee3p nhu\u1ea7n nhuy\u1ec5n gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn\u2026. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng c\u0103n c\u1ee9 gi\u00fap gi\u00e1m \u0111\u1ed1c, ch\u1ee7 doanh nghi\u1ec7p, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1eeb \u0111\u00f3 xem x\u00e9t x\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n th\u00edch h\u1ee3p t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh.<\/p>\n<p>T\u1eeb c\u00e1c c\u0103n c\u1ee9 kh\u00e1ch quan bao g\u1ed3m: l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng; quy m\u00f4, ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng; \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n s\u1ebd x\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u doanh thu, chi ph\u00ed; \u01b0\u1edbc t\u00ednh, li\u1ec7t k\u00ea kh\u1ed1i l\u01b0\u1ee3ng, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo ng\u00e0y, theo th\u00e1ng v\u00e0 t\u00ednh cho m\u1ed9t n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/p>\n<p><em>V\u00ed d\u1ee5:<\/em>\u00a0v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp trung \u1edf n\u1ed9i dung nghi\u1ec7p v\u1ee5 <strong><a href=\"https:\/\/fts.com.vn\/ke-toan-ban-hang\/\">k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/a>, k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0<a href=\"https:\/\/fts.com.vn\/ke-toan-cong-no-la-gi-cong-viec-cua-ke-toan-cong-no-can-lam\/\"> k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/a>.<\/strong> T\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y l\u1eafp, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngo\u00e0i c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, kho, c\u00f4ng n\u1ee3, thanh to\u00e1n\u2026 c\u00f2n t\u1eadp trung ph\u1ea7n l\u1edbn \u1edf n\u1ed9i dung c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd chi ph\u00ed, gi\u00e1 th\u00e0nh. C\u00e1c \u0111\u01a1n \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh d\u1ecbch v\u1ee5 th\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ec9 ph\u00e1t sinh n\u1ed9i dung mua h\u00e0ng, b\u00e1n h\u00e0ng, thanh to\u00e1n. Quy m\u00f4 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf m\u1ed7i \u0111\u01a1n v\u1ecb kh\u00e1c nhau, ph\u1ee5 thu\u1ed9c th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>V\u1edbi nh\u00f3m c\u00e1c nh\u00e2n t\u1ed1 ch\u1ee7 quan bao g\u1ed3m: bi\u00ean ch\u1ebf, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n; tr\u00ecnh \u0111\u1ed9 trang b\u1ecb, s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n, c\u00f4ng ngh\u1ec7 th\u00f4ng tin; m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebft h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n s\u1ebd ph\u00e2n c\u00f4ng ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 cho t\u1eebng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u00e0 thi\u1ebft l\u1eadp c\u00e1c m\u1ed1i quan h\u1ec7 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>3.C\u00e1c h\u00ecnh th\u1ee9c hay c\u00f2n g\u1ecdi l\u00e0 m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn<\/strong><\/p>\n<p><em>T\u1eeb c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, c\u00e1c c\u0103n c\u1ee9 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a t\u1eebng doanh nghi\u1ec7p, vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c m\u00f4 h\u00ecnh sau:<\/em><\/p>\n<ul>\n<li><strong>M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung<\/strong><\/li>\n<\/ul>\n<p>Theo m\u00f4 h\u00ecnh n\u00e0y, to\u00e0n doanh nghi\u1ec7p ch\u1ec9 t\u1ed5 ch\u1ee9c 1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m (\u1edf v\u0103n ph\u00f2ng c\u00f4ng ty\/t\u1ed5ng c\u00f4ng ty\u2026), t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n<p>Ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf doanh nghi\u1ec7p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu nh\u1eadn, x\u1eed l\u00fd, h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<p>C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (x\u00ed nghi\u1ec7p, ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i\u2026) n\u1ebfu c\u00f3 ch\u1ec9 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ban \u0111\u1ea7u ho\u1eb7c thu nh\u1eadn ki\u1ec3m tra ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u. \u0110\u1ecbnh k\u1ef3 c\u00e1c nh\u00e2n vi\u00ean h\u1ea1ch to\u00e1n ban \u0111\u1ea7u \u1edf c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c chuy\u1ec3n ch\u1ee9ng t\u1eeb v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00e1c c\u00f4ng t\u00e1c c\u00f2n l\u1ea1i.<\/p>\n<p>C\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng s\u1ebd s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u1eadp trung. Ngay c\u1ea3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c chi nh\u00e1nh hay c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean nh\u01b0ng c\u00e1c th\u00e0nh vi\u00ean n\u00e0y tr\u1ef1c thu\u1ed9c ho\u00e0n to\u00e0n, kh\u00f4ng c\u00f3 s\u1ef1 ph\u00e2n chia quy\u1ec1n l\u1ef1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh th\u01b0\u1eddng v\u1eabn s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7862\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/to-chuc-bo-may-ke-toan-2-300x152.jpg\" alt=\"\" width=\"750\" height=\"379\" \/><\/p>\n<h6 style=\"text-align: center;\">S\u01a1 \u0111\u1ed3 2: M\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u1eadp trung<\/h6>\n<ul>\n<li><strong>M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00e2n t\u00e1n<\/strong><\/li>\n<\/ul>\n<p>Theo m\u00f4 h\u00ecnh ph\u00e2n t\u00e1n b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p th\u00e0nh: k\u1ebf to\u00e1n trung t\u00e2m v\u00e0 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. K\u1ebf to\u00e1n trung t\u00e2m v\u00e0 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec1u c\u00f3 ri\u00eang s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 theo ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n.<\/p>\n<p>M\u00f4 h\u00ecnh k\u1ebf to\u00e1n ph\u00e2n t\u00e1n \u0111\u01b0\u1ee3c bi\u1ec3u di\u1ec5n theo s\u01a1 \u0111\u1ed3 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7863\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/to-chuc-bo-may-ke-toan-phan-tan-1-300x177.jpg\" alt=\"\" width=\"750\" height=\"442\" \/><\/p>\n<h6 style=\"text-align: center;\"><em>S\u01a1 \u0111\u1ed3 3<\/em>: M\u00f4 h\u00ecnh k\u1ebf to\u00e1n ph\u00e2n t\u00e1n<\/h6>\n<p>M\u00f4 h\u00ecnh ph\u00e2n t\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn trong \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul>\n<li>Quy m\u00f4 kinh doanh l\u1edbn, \u0111\u1ecba b\u00e0n kinh doanh r\u1ed9ng, ph\u00e2n t\u00e1n;<\/li>\n<li>C\u01a1 c\u1ea5u kinh doanh ph\u1ee9c t\u1ea1p bao g\u1ed3m nhi\u1ec1u lo\u1ea1i h\u00ecnh kinh doanh, nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kinh doanh;<\/li>\n<li>Bao g\u1ed3m nhi\u1ec1u \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf c\u1ea5u th\u00e0nh c\u00f9ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t ph\u00e1p nh\u00e2n kinh t\u1ebf.<\/li>\n<\/ul>\n<p>M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n k\u1ebft h\u1ee3p m\u00f4 h\u00ecnh t\u1eadp trung v\u00e0 m\u00f4 h\u00ecnh ph\u00e2n t\u00e1n<\/p>\n<p>Trong th\u1ef1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh r\u1ea5t \u0111a d\u1ea1ng. V\u00ec v\u1eady b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ec9\u00a0 thu\u1ea7n t\u00fay \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh t\u1eadp trung hay ph\u00e2n t\u00e1n m\u00e0 th\u01b0\u1eddng c\u00f3 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa m\u00f4 h\u00ecnh t\u1eadp trung v\u00e0 m\u00f4 h\u00ecnh ph\u00e2n t\u00e1n v\u1edbi nh\u1eefng m\u1ee9c \u0111\u1ed9 k\u1ebft h\u1ee3p kh\u00e1c nhau t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n h\u1ed7n h\u1ee3p \u2013 t\u1ee9c l\u00e0 v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n.<\/p>\n<p>M\u00f4 h\u00ecnh k\u1ebf to\u00e1n h\u1ed7n h\u1ee3p \u0111\u01b0\u1ee3c bi\u1ec3u di\u1ec5n theo s\u01a1 \u0111\u1ed3 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7864\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/hinh-thuc-to-chuc-bo-may-ke-toan-hon-hop-2-300x177.jpg\" alt=\"\" width=\"800\" height=\"471\" \/><\/p>\n<h6 style=\"text-align: center;\"><em>S\u01a1 \u0111\u1ed3 4<\/em>: M\u00f4 h\u00ecnh k\u1ebf to\u00e1n k\u1ebft h\u1ee3p v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n<\/h6>\n<p><strong>4.T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong><\/p>\n<p><em>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh\u00a0(KTTC)<\/em>\u00a0l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p><em>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\u00a0(KTQT)<\/em>\u00a0l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh\u00a0theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb\u00a0v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh trong\u00a0n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p>Khi t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c KTTC v\u00e0 KTQT, doanh nghi\u1ec7p\u00a0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, quy m\u00f4, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u1ea3 hai n\u1ed9i dung n\u00e0y cho ph\u00f9 h\u1ee3p theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7865 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/to-chuc-bo-may-ke-toan-3-300x140.png\" alt=\"\" width=\"500\" height=\"233\" \/><\/p>\n<h6 style=\"text-align: center;\"><em>S\u01a1 \u0111\u1ed3 5: T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c K\u1ebf to\u00e1n t\u00e0i t\u00e0i ch\u00ednh, K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/em><\/h6>\n<ul>\n<li>H\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p:\u00a0T\u1ed5 ch\u1ee9c k\u1ebft h\u1ee3p gi\u1eefa KTTC v\u00e0 KTQT theo t\u1eebng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n. K\u1ebf to\u00e1n vi\u00ean theo d\u00f5i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n n\u00e0o s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea3 KTTC v\u00e0 KTQT ph\u1ea7n h\u00e0nh \u0111\u00f3. Ngo\u00e0i ra, doanh nghi\u1ec7p ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung KTQT chung kh\u00e1c, nh\u01b0: thu th\u1eadp, ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, ph\u00e2n t\u00edch th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. N\u1ed9i dung c\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed \u0111\u1ec3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c tr\u1ef1c ti\u1ebfp do k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ea3m nhi\u1ec7m.<\/li>\n<\/ul>\n<p>M\u00f4 h\u00ecnh n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c lao \u0111\u1ed9ng, ng\u01b0\u1eddi l\u00e0m KTTC do hi\u1ec3u r\u00f5 ph\u1ea7n h\u00e0nh c\u1ee7a m\u00ecnh n\u00ean th\u01b0\u1eddng n\u1eafm kh\u00e1 r\u00f5 th\u00f4ng tin, c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1ed1t \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c KTQT, tuy nhi\u00ean l\u1ea1i kh\u00f4ng chuy\u00ean m\u00f4n h\u00f3a \u0111\u01b0\u1ee3c ph\u1ea7n KTQT \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb nh\u01b0 mong mu\u1ed1n. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00e1 ph\u1ed5 bi\u1ebfn, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p SME ho\u1eb7c c\u00e1c doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u m\u1edbi th\u00e0nh l\u1eadp.<\/p>\n<ul>\n<li>H\u00ecnh th\u1ee9c t\u00e1ch bi\u1ec7t:\u00a0T\u1ed5 ch\u1ee9c th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn KTQT ri\u00eang bi\u1ec7t v\u1edbi b\u1ed9 ph\u1eadn KTTC trong ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Tr\u00ean th\u1ef1c t\u1ebf, h\u00ecnh th\u1ee9c n\u00e0y h\u1ea7u nh\u01b0 \u00edt\u00a0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00ec \u0111\u00f2i h\u1ecfi t\u00ednh chuy\u00ean nghi\u1ec7p cao, do \u0111\u00f3, h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 th\u00edch h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn nh\u01b0: T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf, \u2026<\/li>\n<li>H\u00ecnh th\u1ee9c h\u1ed7n h\u1ee3p:\u00a0L\u00e0 h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p hai h\u00ecnh th\u1ee9c n\u00eau tr\u00ean, v\u00ed d\u1ee5: \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty SME trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y d\u1ef1ng, do y\u00eau c\u1ea7u c\u1ea7n t\u1eadp trung theo d\u00f5i, ki\u1ec3m so\u00e1t gi\u00e1 th\u00e0nh n\u00ean s\u1ebd t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed gi\u00e1 th\u00e0nh ri\u00eang, c\u00f2n c\u00e1c n\u1ed9i dung kh\u00e1c th\u00ec theo h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p.<\/li>\n<\/ul>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p SME v\u00e0 c\u00e1c doanh nghi\u1ec7p trong giai \u0111o\u1ea1n m\u1edbi th\u00e0nh l\u1eadp, gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb do quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng nh\u1ecf, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u1eadp trung ho\u1eb7c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u01b0a \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng n\u00ean b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u01a1n thu\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh.<\/p>\n<p>Vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i chung v\u00e0 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i ri\u00eang \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi s\u1ef1 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u1ed9t m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd trong qu\u00e1 tr\u00ecnh ra c\u00e1c quy\u1ebft \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c\u00a0l\u1eadp k\u1ebf ho\u1ea1ch, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n\u00a0c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. \u1ede n\u01b0\u1edbc ta hi\u1ec7n nay, c\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n, b\u00f9ng n\u1ed5 c\u1ee7a khoa h\u1ecdc c\u00f4ng ngh\u1ec7, c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng \u0111\u1ec1 cao, ch\u00fa tr\u1ecdng c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb h\u01b0\u1edbng doanh nghi\u1ec7p t\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, \u1ed5n \u0111\u1ecbnh.<\/p>\n<p>Ngo\u00e0i vi\u1ec7c x\u00e2y d\u1ef1ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i ng\u0169. M\u1ed9t trong nh\u1eefng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p Vi\u1ec7t tin d\u00f9ng hi\u1ec7n nay ch\u00ednh l\u00e0 <a href=\"https:\/\/fts.com.vn\/san-pham\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS<\/a>&#8211; v\u1edbi nh\u1eefng ti\u1ec7n \u00edch v\u00e0 t\u00ednh n\u0103ng \u01b0u vi\u1ec7t, ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>Xem b\u00e1o c\u00e1o \u0111i\u1ec1u h\u00e0nh m\u1ecdi l\u00fac m\u1ecdi n\u01a1i ch\u1ec9 c\u1ea7n k\u1ebft n\u1ed1i internet:\u00a0Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1ecdi n\u01a1i, k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u\u00a0h\u00f3a \u0111\u01a1n mua h\u00e0ng, b\u00e1n hang, t\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp li\u1ec7u, tr\u00e1nh sai s\u00f3t.<\/li>\n<li>H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o\u00a0thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/li>\n<li>V\u00e0 r\u1ea5t nhi\u1ec1u ph\u00e2n h\u1ec7 c\u00f9ng v\u1edbi t\u00ednh n\u0103ng kh\u00e1c\u2026.<\/li>\n<\/ul>\n<p>Li\u00ean h\u1ec7 ngay 024 3748 0398 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> ph\u00f9 h\u1ee3p!<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; T\u00f4\u0309 ch\u1ee9c b\u1ed9 m\u00e1y k\u00ea\u0301 to\u00e1n \u0111\u00f3ng vai tr\u00f2 quy\u00ea\u0301t \u0111\u1ecbnh \u0111\u00ea\u0301n t\u00ednh hi\u00ea\u0323u qu\u1ea3 v\u00e0 ch\u00e2\u0301t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c k\u00ea\u0301 to\u00e1n t\u1ea1i m\u1ed7i \u0111\u01a1n v\u1ecb. V\u00e2y l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n g\u1ecdn nh\u1eb9, khoa h\u1ecdc, h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi doanh [&hellip;]<\/p>\n","protected":false},"featured_media":13561,"template":"","article_category":[10],"class_list":["post-7860","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13561"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7860"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}