{"id":9065,"date":"2024-04-05T17:08:43","date_gmt":"2024-04-05T10:08:43","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9065"},"modified":"2025-11-07T13:58:55","modified_gmt":"2025-11-07T06:58:55","slug":"cong-cu-dung-cu-la-gi-huong-dan-phan-bo-cong-cu-dung-cu-hieu-qua","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cong-cu-dung-cu-la-gi-huong-dan-phan-bo-cong-cu-dung-cu-hieu-qua\/","title":{"rendered":"C\u00d4NG C\u1ee4 D\u1ee4NG C\u1ee4 L\u00c0 G\u00cc? H\u01af\u1edaNG D\u1eaaN PH\u00c2N B\u1ed4 C\u00d4NG C\u1ee4 D\u1ee4NG C\u1ee4 HI\u1ec6U QU\u1ea2"},"content":{"rendered":"

Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u00fang quy \u0111\u1ecbnh, h\u1ee3p l\u00fd v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed CCDC l\u00e0 nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n trong doanh nghi\u1ec7p. Qua b\u00e0i vi\u1ebft, FTS hy v\u1ecdng g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n c\u00e1i nh\u00ecn bao qu\u00e1t, t\u1eeb t\u1ed5ng quan t\u1edbi chi ti\u1ebft c\u00f4ng t\u00e1c k\u1ebf to\u00e1n CCDC trong doanh nghi\u1ec7p.\u00a0<\/span><\/i><\/p>\n

1.Kh\u00e1i ni\u1ec7m c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 g\u00ec?\u00a0<\/strong><\/h5>\n

C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng tham gia v\u00e0o m\u1ed9t hay nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u1ebfp v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p. Trong th\u1eddi gian s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u0169ng b\u1ecb hao m\u00f2n d\u1ea7n v\u1ec1 m\u1eb7t gi\u00e1 tr\u1ecb gi\u1ed1ng nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Theo th\u00f4ng t\u01b0 45\/203\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Th\u00ec \u0111\u1ed1i v\u1edbi nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n 30.000.000 \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.\u00a0<\/span><\/p>\n

2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/strong><\/h5>\n

a. C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/span><\/p>\n

    \n
  • C\u00f3 gi\u00e1 tr\u1ecb <30.000.000 \u0111\u1ed3ng.<\/span><\/li>\n
  • Mang \u0111\u1ea7y \u0111\u1ee7 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh. Nh\u01b0:<\/span><\/li>\n<\/ul>\n
      \n
    • Tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh.\u00a0<\/span><\/li>\n
    • Gi\u00e1 tr\u1ecb hao m\u00f2n d\u1ea7n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/li>\n
    • Gi\u1eef \u0111\u01b0\u1ee3c nguy\u00ean h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t cho \u0111\u1ebfn khi c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u00f3 h\u1ecfng.<\/span><\/li>\n<\/ul>\n
        \n
      • T\u00f9y v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 m\u00e0 khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5.\u00a0<\/span><\/li>\n<\/ul>\n

        b. Ph\u00e2n lo\u1ea1i c\u00e1c nh\u00f3m c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/span><\/p>\n

        C\u00f3 nhi\u1ec1u ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5. Tuy nhi\u00ean, c\u0103n c\u1ee9 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p k\u1ebf to\u00e1n, ta c\u00f3 ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

          \n
        • C\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5.\u00a0<\/span><\/li>\n
        • C\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh<\/span><\/li>\n
        • C\u0103n c\u1ee9 v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, c\u00f4ng vi\u1ec7c ghi ch\u00e9p c\u1ee7a k\u1ebf to\u00e1n.<\/span><\/li>\n
        • C\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.\u00a0<\/span><\/li>\n
        • C\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n b\u1ed5:<\/span><\/li>\n
        • Lo\u1ea1i ph\u00e2n b\u1ed5 1 l\u1ea7n (100% gi\u00e1 tr\u1ecb): l\u00e0 nh\u1eefng CCDC c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn.\u00a0<\/span><\/li>\n
        • Lo\u1ea1i ph\u00e2n b\u1ed5 nhi\u1ec1u l\u1ea7n ( >2 l\u1ea7n): l\u00e0 nh\u1eefng CCDC c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng d\u00e0i h\u01a1n v\u00e0 nh\u1eefng CCDC chuy\u00ean d\u00f9ng. <\/span><\/li>\n<\/ul>\n
          3. H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 CCDC:<\/strong><\/h5>\n

          a. N\u1ebfu mua CCDC v\u1ec1 s\u1eed d\u1ee5ng ngay trong ng\u00e0y, h\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 CCDC nh\u01b0 sau:<\/span><\/em><\/p>\n

          TH1: CCDC c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn th\u00ec h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed:<\/span><\/p>\n

          N\u1ee3 TK 154, 621, 627, 641, 642 (t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng)<\/span><\/p>\n

          C\u00f3 TK 111, 112, 331.<\/span><\/p>\n

          TH2: CCDC c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u th\u00ec h\u1ea1ch to\u00e1n:<\/span><\/p>\n

            \n
          • Mua CCDC v\u1ec1 nh\u1eadp kho ghi:<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 242<\/span><\/p>\n

            C\u00f3 TK 111, 112, 331<\/span><\/p>\n

              \n
            • H\u00e0ng th\u00e1ng h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed:<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 154, 621, 627, 641, 642 (t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng)<\/span><\/p>\n

              C\u00f3 TK 242<\/span><\/p>\n

              b. N\u1ebfu mua CCDC v\u1ec1 nh\u1eadp kho r\u1ed3i m\u1edbi xu\u1ea5t ra d\u00f9ng:<\/span><\/em><\/p>\n

                \n
              • Khi CCDC \u0111\u01b0\u1ee3c mua v\u1ec1 (nh\u1eadp kho) ghi:<\/span><\/li>\n<\/ul>\n

                N\u1ee3 TK 153: CCDC\u00a0<\/span><\/p>\n

                N\u1ee3 TK 1331: Thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/span><\/p>\n

                C\u00f3 TK 111, 112, 331<\/span><\/p>\n

                  \n
                • Khi xu\u1ea5t CCDC ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh: C\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb CCDC v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed cho ph\u00f9 h\u1ee3p.\u00a0<\/span><\/li>\n<\/ul>\n

                  TH1: CCDC c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf, th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn th\u00ec h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed:<\/span><\/p>\n

                  N\u1ee3 TK 154, 621, 627, 641, 642 (t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng)<\/span><\/p>\n

                  C\u00f3 TK 153<\/span><\/p>\n

                  TH2: CCDC c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u th\u00ec h\u1ea1ch to\u00e1n:<\/span><\/p>\n

                    \n
                  • Mua CCDC ghi:<\/span><\/li>\n<\/ul>\n

                    N\u1ee3 TK242\u00a0<\/span><\/p>\n

                    C\u00f3 TK 153<\/span><\/p>\n

                      \n
                    • H\u00e0ng th\u00e1ng h\u1ea1ch to\u00e1n CCDC \u0111\u00e3 d\u00f9ng v\u00e0o chi ph\u00ed:<\/span><\/li>\n<\/ul>\n

                      N\u1ee3 TK 154, 621, 627, 641, 642 (t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng)<\/span><\/p>\n

                      C\u00f3 TK 242<\/span><\/p>\n

                      FTS hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 CCDC v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. Mong r\u1eb1ng v\u1edbi nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c chia s\u1ebb s\u1ebd gi\u00fap b\u1ea1n c\u00f3 nh\u1eefng ki\u1ebfn th\u1ee9c b\u1ed5 \u00edch, gi\u00fap \u0111\u1ee1 hi\u1ec7u qu\u1ea3 cho c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n

                      Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1edbi nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 t\u00e0i s\u1ea3n nh\u01b0:<\/span><\/p>\n

                        \n
                      • L\u1eadp th\u1ebb chi ti\u1ebft t\u00e0i s\u1ea3n: theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 th\u00e1ng kh\u1ea5u hao, ng\u00e0y \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, l\u00fd do h\u00ecnh th\u00e0nh, ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 ban \u0111\u1ea7u, m\u1ee9c kh\u1ea5u hao ban \u0111\u1ea7u ,t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i.\u00a0<\/span><\/li>\n
                      • Theo d\u00f5i s\u1ed1 l\u1ea7n xu\u1ea5t d\u00f9ng, ph\u00e2n b\u1ed5 CCDC v\u00e0o chi ph\u00ed\u00a0<\/span><\/li>\n
                      • T\u1ef1 \u0111\u1ed9ng t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110, CCDC theo ngu\u1ed3n v\u1ed1n, t\u00ednh kh\u1ea5u hao theo th\u00e1ng, ho\u1eb7c t\u00ednh hao m\u00f2n theo n\u0103m.\u00a0<\/span><\/li>\n
                      • T\u00ednh ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb CCDC v\u00e0o chi ph\u00ed trong c\u00e1c k\u1ef3 kh\u00e1c nhau.<\/span><\/li>\n
                      • Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n.\u00a0<\/span><\/li>\n
                      • L\u1eadp c\u00e1c phi\u1ebfu bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n: Ng\u1eebng kh\u1ea5u hao, t\u0103ng gi\u1ea3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn, \u0111i\u1ec1u chuy\u1ec3n. L\u1eadp phi\u1ebfu xu\u1ea5t d\u00f9ng CCDC<\/span><\/li>\n
                      • Ghi t\u0103ng CCDC:\u00a0<\/span><\/li>\n<\/ul>\n

                        Mua CCDC v\u1ec1 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay.\u00a0<\/span><\/em><\/p>\n

                        Mua CCDC v\u1ec1 nh\u1eadp kho sau \u0111\u00f3 xu\u1ea5t ra s\u1eed d\u1ee5ng<\/span><\/em><\/p>\n

                        Chuy\u1ec3n TSC\u0110 th\u00e0nh CCDC<\/span><\/em><\/p>\n

                          \n
                        • Ghi gi\u1ea3m CCDC<\/span><\/li>\n<\/ul>\n

                          Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n CCDC<\/span><\/em><\/p>\n

                          CCDC gi\u1ea3m do b\u1ecb m\u1ea5t.\u00a0<\/span><\/em><\/p>\n

                            \n
                          • \u0110i\u1ec1u ch\u1ec9nh, \u0111i\u1ec1u chuy\u1ec3n, ph\u00e2n b\u1ed5, ki\u1ec3m k\u00ea CCDC.<\/span><\/li>\n
                          • B\u00e1o c\u00e1o:<\/span><\/li>\n<\/ul>\n

                            S\u1ed5 chi ti\u1ebft c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\u00a0<\/span><\/em><\/p>\n

                            B\u00e1o c\u00e1o t\u0103ng gi\u1ea3m c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/span><\/em><\/p>\n

                            Li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/p>\n

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                            Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u00fang quy \u0111\u1ecbnh, h\u1ee3p l\u00fd v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed CCDC l\u00e0 nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n trong doanh nghi\u1ec7p. Qua b\u00e0i vi\u1ebft, FTS hy v\u1ecdng g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n c\u00e1i nh\u00ecn bao qu\u00e1t, t\u1eeb t\u1ed5ng quan t\u1edbi chi ti\u1ebft c\u00f4ng t\u00e1c […]<\/p>\n","protected":false},"featured_media":13483,"template":"","article_category":[10],"class_list":["post-9065","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\/9065","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\/13483"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9065"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}