{"id":9130,"date":"2024-05-02T17:01:57","date_gmt":"2024-05-02T10:01:57","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9130"},"modified":"2025-11-07T13:38:22","modified_gmt":"2025-11-07T06:38:22","slug":"chi-phi-quan-ly-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chi-phi-quan-ly-doanh-nghiep\/","title":{"rendered":"CHI PH\u00cd QU\u1ea2N L\u00dd DOANH NGHI\u1ec6P"},"content":{"rendered":"

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Qu\u1ea3n l\u00fd chi ph\u00ed kinh doanh t\u1ed1t s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, h\u1ee3p l\u00fd h\u00f3a c\u00e1c kho\u1ea3n ph\u00e1t sinh kh\u00f4ng c\u1ea7n thi\u1ebft, l\u00e0m ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1eady kh\u00e1i ni\u1ec7m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00f4ng ty c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd cung c\u1ea5p nh\u1eefng ki\u1ebfn th\u1ee9c m\u00e0 c\u00e1c b\u1ea1n \u0111ang quan t\u00e2m \u0111\u1ebfn.\u00a0<\/span><\/i><\/p>\n

1.Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/h5>\n

\"Chi<\/p>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u00f4ng t\u00e1ch r\u1eddi cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. \u0110\u1ed3ng th\u1eddi, t\u00f9y theo c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd c\u0169ng kh\u00e1c nhau.\u00a0<\/span><\/p>\n

Chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ed9 ph\u1eadn ng\u00e2n s\u00e1ch, chi ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd kinh doanh, s\u1ea3n xu\u1ea5t, h\u00e0nh ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t chung c\u1ee7a to\u00e0n doanh nghi\u1ec7p.\u00a0<\/span><\/i><\/p>\n

2. Chi ph\u00ed qu\u1ea3n l\u00fd bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h5>\n

\"Chi<\/p>\n

\u0110\u1ec3 qu\u1ea3n l\u00fd t\u1ed1t doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 v\u1edbi chi ph\u00ed t\u1ed1i \u01b0u, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u1ea7n hi\u1ec3u r\u00f5 v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

V\u1eady chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n

    \n
  • Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd: Chi ph\u00ed qu\u1ea3n l\u00fd n\u00e0y d\u00f9ng \u0111\u1ec3 chi tr\u1ea3 cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, bao g\u1ed3m nh\u1eefng kho\u1ea3n ti\u1ec1n nh\u01b0 l\u01b0\u01a1ng, th\u01b0\u1edfng, BHYT, BHXH \u1edf c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn, BG\u0110 doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
  • Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd: Chi ph\u00ed d\u00f9ng cho c\u00e1c v\u1eadt li\u1ec7u d\u00f9ng trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, v\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt li\u1ec7u s\u1eeda ch\u1eefa t\u00e0i kho\u1ea3n c\u1ed1 \u0111\u1ecbnh. Lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n 6422.<\/span><\/li>\n
  • Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng: Chi ph\u00ed d\u00f9ng \u0111\u1ec3 chi cho c\u00e1c d\u1ee5ng c\u1ee5 ,thi\u1ebft b\u1ecb \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng nh\u01b0 s\u1ed5, s\u00e1ch, b\u00fat,…\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n 6423.<\/span><\/li>\n
  • Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n: Chi ph\u00ed n\u00e0y ph\u1ea3n \u00e1nh kh\u1ea5u hao nh\u1eefng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u1eadt ki\u1ebfn tr\u00fac, v\u1eadt li\u1ec7u truy\u1ec1n d\u1eabn,…v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong t\u00e0i kho\u1ea3n 6424.\u00a0<\/span><\/li>\n
  • Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: nh\u1eefng chi ph\u00ed cho thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf \u0111\u1ea5t, kho\u1ea3n ph\u00ed\/ l\u1ec7 ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c n\u00eau trong t\u00e0i kho\u1ea3n 6424.<\/span><\/li>\n
  • Chi ph\u00ed d\u1ef1 ph\u00f2ng: C\u00e1c kho\u1ea3n ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n 6426.\u00a0<\/span><\/li>\n
  • Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c kho\u1ea3n d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed mua v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5,…h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 6427.\u00a0<\/span><\/li>\n
  • C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n kh\u00e1c: C\u00e1c kho\u1ea3n chi kh\u00e1c nh\u01b0 chi h\u1ed9i ngh\u1ecb, chi ph\u00ed \u0111i l\u1ea1i, t\u00e0u xe\u2026.<\/span><\/li>\n<\/ul>\n
    3. L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?\u00a0<\/strong><\/h5>\n

    Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng chi ph\u00ed quan tr\u1ecdng khi ho\u1ea1t \u0111\u1ed9ng, v\u00ec v\u1eady nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n theo d\u00f5i v\u00e0 n\u1eafm b\u1eaft c\u00e1c chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh s\u1ebd mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch sau cho t\u1ed5 ch\u1ee9c:\u00a0<\/span><\/p>\n

      \n
    • L\u00e0 c\u01a1 s\u1edf gi\u00fap c\u00e1c c\u00f4ng ty l\u1eadp d\u1ef1 to\u00e1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, v\u00ec \u0111\u1ec3 l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ea7n c\u00f3 c\u00e1c th\u00f4ng s\u1ed1 v\u1ec1 \u0111\u1ecbnh m\u1ee9c ng\u00e0y c\u00f4ng, t\u00ednh gi\u00e1 nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u.\u00a0<\/span><\/li>\n
    • Ng\u01b0\u1eddi qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c h\u01a1n, v\u00ec \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 l\u00e0 gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c chu\u1ea9n.\u00a0<\/span><\/li>\n
    • Gi\u00fap cung c\u1ea5p th\u00f4ng tin cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p m\u1ed9t c\u00e1ch nhanh ch\u00f3ng \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, \u0111\u1eb7t gi\u00e1 b\u00e1n ho\u1eb7c ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3 h\u01a1n.\u00a0<\/span><\/li>\n
    • Ti\u1ebft ki\u1ec7m trong qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/span><\/li>\n<\/ul>\n
      4. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong><\/h5>\n

      Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 177\/ 2015\/TT-BTC, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c. Trong quy tr\u00ecnh n\u00e0y, vi\u1ec7c ghi ch\u00e9p \u0111\u01b0\u1ee3c chia th\u00e0nh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 nh\u01b0 sau:<\/span><\/p>\n

      B\u00ean N\u1ee3:<\/span><\/p>\n

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      • C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed1 c\u00e1i.\u00a0<\/span><\/li>\n
      • S\u1ed5 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft)<\/span><\/li>\n<\/ul>\n

        B\u00ean C\u00f3:<\/span><\/p>\n

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        • C\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 c\u00e1i.<\/span><\/li>\n
        • Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/li>\n
        • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, c\u00e1n b\u1ed9 (ghi v\u00e0o N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) v\u00e0 C\u00f3 TK 338, 334.<\/span><\/li>\n
        • Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng ngay (ghi v\u00e0o N\u1ee3 TK 642 v\u00e0 N\u1ee3 TK 133 n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u00e0 C\u00f3 c\u00e1c TK 152, 111, 112, 242, 331\u2026).<\/span><\/li>\n
        • Gi\u00e1 tr\u1ecb d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng mua v\u1ec1 s\u1eed d\u1ee5ng ngay (ghi v\u00e0o N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, N\u1ee3 TK 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, v\u00e0 C\u00f3 c\u00e1c TK 111, 112, 331\u2026).<\/span><\/li>\n<\/ul>\n

          Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ghi ch\u00e9p m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 minh b\u1ea1ch, h\u1ed7 tr\u1ee3 trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

          5. C\u00e1ch ki\u1ec3m so\u00e1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/strong><\/h5>\n

          \"Chi<\/p>\n

          \u0110\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c lo\u1ea1i chi ph\u00ed doanh nghi\u1ec7p, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o, qu\u1ea3n tr\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00f2i h\u1ecfi c\u1ea7n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u c\u00f4ng ty c\u0169ng nh\u01b0 ph\u1ea3i chu\u1ea9n h\u00f3a \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh qu\u1ea3n l\u00fd. Nh\u1edd \u0111\u00f3 b\u1ea1n c\u00f3 th\u1ec3 t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 mang l\u1ea1i l\u1ee3i nhu\u1eadn cho t\u1ed5 ch\u1ee9c c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n

          Mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn, c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c:<\/span><\/p>\n

          a. T\u0103ng doanh thu\u00a0<\/span><\/em><\/p>\n

          b. Gi\u1ea3m chi ph\u00ed.<\/span><\/em><\/p>\n

          Do \u0111\u00f3, mu\u1ed1n \u0111\u1ea1t \u0111\u01b0\u1ee3c ch\u00eca kh\u00f3a quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh, ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Theo \u0111\u00f3, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 vi\u1ec7c doanh nghi\u1ec7p quy \u0111\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ea7n ph\u1ea3i c\u00f3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c. C\u00f4ng d\u1ee5ng c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ecbnh m\u1ee9c chi ph\u00ed bao g\u1ed3m:<\/span><\/p>\n

            \n
          • \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf gi\u00fap c\u00e1c c\u00f4ng ty l\u1eadp d\u1ef1 to\u00e1n ho\u1ea1t \u0111\u1ed9ng, v\u00ec \u0111\u1ec3 l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed ph\u00e2n c\u00f4ng ph\u1ea3i c\u00f3 quy c\u00e1ch s\u1ed1 gi\u1edd lao \u0111\u1ed9ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ph\u1ea3i c\u00f3 quy c\u00e1ch nguy\u00ean v\u1eadt li\u1ec7u.\u00a0<\/span><\/li>\n
          • Gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c, v\u00ec chi ph\u00ed \u0111\u1ecbnh m\u1ee9c l\u00e0 ti\u00eau chu\u1ea9n v\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1.\u00a0<\/span><\/li>\n
          • Cung c\u1ea5p cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd th\u00f4ng tin k\u1ecbp th\u1eddi \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m, ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01a1n h\u00e0ng, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn.\u00a0<\/span><\/li>\n
          • G\u1eafn tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m t\u00e0i nguy\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n
            6. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n

            \"Chi<\/p>\n

            Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp:<\/span><\/p>\n

              \n
            • Chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh: M\u1ed9t ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd, nh\u01b0 chi ph\u00ed v\u0103n ph\u00f2ng, l\u01b0\u01a1ng b\u1ed5ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd v\u00e0 chi ph\u00ed marketing, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. Khi gi\u00e1 th\u00e0nh t\u0103ng l\u00ean, gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u0169ng s\u1ebd t\u0103ng theo.<\/span><\/li>\n
            • Chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00e0o gi\u00e1 c\u1ea3: Ngo\u00e0i c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp, m\u1ed9t s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c, nh\u01b0 chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, chi ph\u00ed h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh, kh\u00f4ng th\u1ec3 t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh m\u1ed7i s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Tuy nhi\u00ean, ch\u00fang v\u1eabn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed5ng chi ph\u00ed ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p c\u00e0 trong m\u1ed9t m\u1ee9c \u0111\u1ed9 n\u00e0o \u0111\u00f3, ch\u00fang c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ea3 t\u1ed5ng th\u1ec3 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.\u00a0<\/span><\/li>\n
            • Hi\u1ec7u qu\u1ea3 kinh doanh: Chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p t\u1ed1i \u01b0u gi\u00e1 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea3 c\u1ea1nh tranh h\u01a1n, thu h\u00fat kh\u00e1ch h\u00e0ng v\u00e0 gia t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng.\u00a0<\/span><\/li>\n
            • \u0110\u1ed1i th\u1ee7 c\u1ea1nh tranh: Gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh trong ng\u00e0nh. N\u1ebfu c\u00e1c doanh nghi\u1ec7p c\u1ea1nh tranh c\u00f3 chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p h\u01a1n, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea3 th\u1ea5p h\u01a1n, g\u00e2y \u00e1p l\u1ef1c c\u1ea1nh tranh l\u00ean doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 c\u00e2n nh\u1eafc gi\u1ea3m gi\u00e1 ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd.\u00a0<\/span><\/li>\n<\/ul>\n

              Do \u0111\u00f3, qu\u1ea3n l\u00fd chi ph\u00ed qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng trong vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 c\u1ea3 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u1ea1nh tranh v\u00e0 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

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                Qu\u1ea3n l\u00fd chi ph\u00ed kinh doanh t\u1ed1t s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, h\u1ee3p l\u00fd h\u00f3a c\u00e1c kho\u1ea3n ph\u00e1t sinh kh\u00f4ng c\u1ea7n thi\u1ebft, l\u00e0m ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1eady kh\u00e1i ni\u1ec7m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00f4ng ty c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u […]<\/p>\n","protected":false},"featured_media":13476,"template":"","article_category":[10],"class_list":["post-9130","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\/9130","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\/13476"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9130"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}