{"id":11895,"date":"2024-09-30T17:32:33","date_gmt":"2024-09-30T10:32:33","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=11895"},"modified":"2024-09-30T18:07:34","modified_gmt":"2024-09-30T11:07:34","slug":"chi-phi-quan-ly-du-an","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/chi-phi-quan-ly-du-an\/","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n g\u1ed3m nh\u1eefng g\u00ec? C\u00e1ch d\u1ef1 to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3"},"content":{"rendered":"\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p, chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 th\u1ec3 gia t\u0103ng \u0111\u00e1ng k\u1ec3 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. V\u00ec v\u1eady, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft \u0111\u1ec3 ng\u0103n ng\u1eeba sai l\u1ec7ch ho\u1eb7c th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch. V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3? C\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n sao cho ch\u00ednh x\u00e1c?<\/p>\n\n\n\n<p>H\u00e3y c\u00f9ng <a href=\"https:\/\/base.vn\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Blog<\/a> kh\u00e1m ph\u00e1 m\u1ecdi kh\u00eda c\u1ea1nh c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n qua b\u00e0i vi\u1ebft sau!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-la-gi-y-nghia-va-vai-tro-c\u1ee7a-chi-phi-qu\u1ea3n-ly-d\u1ef1-an\"><strong>1. Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 g\u00ec? \u00dd ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t v\u00e0 \u0111i\u1ec1u h\u00e0nh d\u1ef1 \u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u1ec1 ra. Chi ph\u00ed \u0111\u1ec3 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n th\u01b0\u1eddng bao g\u1ed3m chi ph\u00ed nh\u00e2n s\u1ef1, d\u1ecbch v\u1ee5, c\u00f4ng ngh\u1ec7, h\u00e0nh ch\u00ednh, v\u1eadt li\u1ec7u, thi\u1ebft b\u1ecb, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, \u0111\u00e0o t\u1ea1o v\u00e0 h\u1eadu c\u1ea7n.<\/p>\n\n\n\n<p>Vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng su\u00f4n s\u1ebb c\u1ee7a d\u1ef1 \u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo k\u1ebf ho\u1ea1ch. Ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd<\/strong>: V\u1edbi ng\u00e2n s\u00e1ch d\u1ef1 \u00e1n c\u00f3 gi\u1edbi h\u1ea1n, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i nguy\u00ean h\u1ee3p l\u00fd nh\u1eb1m t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng y\u1ebfu t\u1ed1 trong d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t d\u1ef1 \u00e1n<\/strong>: B\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u1ee7a d\u1ef1 \u00e1n. M\u1ed9t d\u1ef1 \u00e1n th\u00e0nh c\u00f4ng s\u1ebd t\u1ea1o ra doanh thu v\u01b0\u1ee3t tr\u1ed9i h\u01a1n so v\u1edbi chi ph\u00ed \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi-1024x576.webp\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\" class=\"wp-image-11916\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-cac-lo\u1ea1i-chi-phi-qu\u1ea3n-ly-d\u1ef1-an\"><strong>2. C\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh c\u00e1c lo\u1ea1i chi ph\u00ed sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-chi-phi-tr\u1ef1c-ti\u1ebfp-direct-costs\"><strong>2.1 Chi ph\u00ed tr\u1ef1c ti\u1ebfp (Direct Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 xu\u1ea5t, ph\u00e1t tri\u1ec3n v\u00e0 tri\u1ec3n khai d\u1ef1 \u00e1n, bao g\u1ed3m chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, thi\u1ebft b\u1ecb, thu\u00ea lao \u0111\u1ed9ng v\u00e0 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p. Nh\u1eefng chi ph\u00ed n\u00e0y th\u01b0\u1eddng thay \u0111\u1ed5i theo quy m\u00f4 ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a d\u1ef1 \u00e1n. V\u00ed d\u1ee5, c\u00e1c d\u1ef1 \u00e1n quy m\u00f4 l\u1edbn th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi chi ph\u00ed tr\u1ef1c ti\u1ebfp cao h\u01a1n do y\u00eau c\u1ea7u nhi\u1ec1u t\u00e0i nguy\u00ean h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-chi-phi-gian-ti\u1ebfp-indirect-costs\"><strong>2.2 Chi ph\u00ed gi\u00e1n ti\u1ebfp (Indirect Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng chi ph\u00ed c\u1ee5 th\u1ec3, nh\u01b0ng v\u1eabn g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a d\u1ef1 \u00e1n, bao g\u1ed3m: chi ph\u00ed ti\u1ec7n \u00edch (\u0111i\u1ec7n\/n\u01b0\u1edbc), b\u1ea3o hi\u1ec3m, b\u1ea3o tr\u00ec thi\u1ebft b\u1ecb, ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean, thu\u1ebf v\u00e0 chi ph\u00ed cho c\u00e1c chi\u1ebfn d\u1ecbch ti\u1ebfp th\u1ecb. Nh\u1eefng chi ph\u00ed n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ng\u1eafn h\u1ea1n l\u1eabn d\u00e0i h\u1ea1n, v\u00e0 ph\u1ea7n l\u1edbn l\u00e0 c\u1ed1 \u0111\u1ecbnh. <a href=\"https:\/\/base.vn\/blog\/project-manager-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/a> c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng d\u1ef1 \u0111o\u00e1n v\u00e0 ki\u1ec3m so\u00e1t nh\u1eefng chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-chi-phi-c\u1ed1-d\u1ecbnh-fixed-costs\"><strong>2.3 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (Fixed Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a d\u1ef1 \u00e1n, b\u1ea5t k\u1ec3 d\u1ef1 \u00e1n c\u00f3 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 hay s\u1ea3n l\u01b0\u1ee3ng. Ngay c\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng s\u1ea3n xu\u1ea5t hay b\u00e1n h\u00e0ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian, c\u00e1c chi ph\u00ed n\u00e0y v\u1eabn ph\u00e1t sinh. Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m: ph\u00ed ph\u1ea7n m\u1ec1m, chi tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, chi ph\u00ed h\u00e0nh ch\u00ednh, l\u01b0\u01a1ng, ti\u1ec7n \u00edch v\u00e0 b\u1ea3o hi\u1ec3m. Do t\u00ednh \u1ed5n \u0111\u1ecbnh, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh r\u1ea5t c\u1ea7n thi\u1ebft cho vi\u1ec7c d\u1ef1 b\u00e1o d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-4-chi-phi-ban-bi\u1ebfn-d\u1ed5i-semi-variable-costs\"><strong>2.4 Chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i (Semi-Variable Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i (ho\u1eb7c chi ph\u00ed theo t\u1eebng b\u01b0\u1edbc) l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i. C\u00e1c kho\u1ea3n chi n\u00e0y duy tr\u00ec t\u00ednh \u1ed5n \u0111\u1ecbnh \u1edf m\u1ed9t m\u1ee9c s\u1ea3n l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh, nh\u01b0ng s\u1ebd t\u0103ng khi d\u1ef1 \u00e1n v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng s\u1ea3n l\u01b0\u1ee3ng \u0111\u00f3. V\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed h\u1eadu c\u1ea7n: trong ph\u1ea1m vi giao h\u00e0ng nh\u1ea5t \u0111\u1ecbnh, chi ph\u00ed kh\u00f4ng thay \u0111\u1ed5i, nh\u01b0ng n\u1ebfu v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u0111\u00f3, chi ph\u00ed s\u1ebd t\u0103ng. C\u00e1c chi ph\u00ed b\u00e1n bi\u1ebfn \u0111\u1ed5i kh\u00e1c c\u00f3 th\u1ec3 bao g\u1ed3m ti\u1ec1n thu\u00ea c\u01a1 s\u1edf, \u0111i\u1ec7n v\u00e0 kh\u1ea5u hao m\u00e1y m\u00f3c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-5-chi-phi-bi\u1ebfn-d\u1ed5i-variable-costs\"><strong>2.5 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (Variable Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i l\u00e0 chi ph\u00ed thay \u0111\u1ed5i theo kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c ph\u1ea1m vi c\u1ee7a d\u1ef1 \u00e1n. N\u00f3i c\u00e1ch kh\u00e1c, nh\u1eefng chi ph\u00ed n\u00e0y th\u01b0\u1eddng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng chi ph\u00ed v\u00e0 dao \u0111\u1ed9ng theo s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c quy m\u00f4 d\u1ef1 \u00e1n. V\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed mua nguy\u00ean li\u1ec7u th\u00f4, bao b\u00ec, h\u1eadu c\u1ea7n, lao \u0111\u1ed9ng, ti\u1ec7n \u00edch v\u00e0 hoa h\u1ed3ng b\u00e1n h\u00e0ng. So s\u00e1nh gi\u1eefa chi ph\u00ed bi\u1ebfn \u0111\u1ed5i v\u00e0 c\u1ed1 \u0111\u1ecbnh gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i nguy\u00ean h\u1ee3p l\u00fd h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-6-chi-phi-chim-sunk-costs\"><strong>2.6 Chi ph\u00ed ch\u00ecm (Sunk Costs)<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed ch\u00ecm l\u00e0 nh\u1eefng chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c chi ti\u00eau trong c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc c\u1ee7a d\u1ef1 \u00e1n v\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i. M\u1eb7c d\u00f9 vi\u1ec7c theo d\u00f5i nh\u1eefng chi ph\u00ed n\u00e0y r\u1ea5t quan tr\u1ecdng, nh\u01b0ng ch\u00fang kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7n t\u1ea1i ho\u1eb7c t\u01b0\u01a1ng lai. V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed ch\u00ecm bao g\u1ed3m chi ph\u00ed m\u00e1y m\u00f3c ho\u1eb7c ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n v\u00e0o \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an-1024x576.webp\" alt=\"C\u00e1c lo\u1ea1i chi ph\u00ed d\u1ef1 \u00e1n\" class=\"wp-image-11918\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/cac-loai-chi-phi-du-an.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-7-t\u1ed5ng-chi-phi-d\u1ef1-an-total-project-costs\"><strong>2.7 T\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n (Total Project Costs)<\/strong><\/h3>\n\n\n\n<p>T\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n. Nh\u00e0 qu\u1ea3n l\u00fd th\u01b0\u1eddng t\u00ednh t\u1ed5ng chi ph\u00ed n\u00e0y b\u1eb1ng c\u00e1ch g\u1ed9p c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, bi\u1ebfn \u0111\u1ed5i, tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp, c\u00f9ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 qu\u1ea3n l\u00fd r\u1ee7i ro, thi\u1ebft k\u1ebf, ph\u00e1t tri\u1ec3n, v\u1eadn h\u00e0nh v\u00e0 d\u1ef1 ph\u00f2ng. T\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n gi\u00fap x\u00e1c \u0111\u1ecbnh l\u1ecbch tr\u00ecnh v\u00e0 d\u1ef1 b\u00e1o m\u1ee9c \u0111\u1ed9 kh\u1ea3 thi c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/du-an-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">D\u1ef1 \u00e1n l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 ph\u00e2n lo\u1ea1i d\u1ef1 \u00e1n<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-g\u1ed3m-nh\u1eefng-gi\"><strong>3. Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c lo\u1ea1i chi ph\u00ed trong <a href=\"https:\/\/base.vn\/blog\/quan-ly-du-an\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/a>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-chi-phi-ngu\u1ed3n-nhan-l\u1ef1c\"><strong>3.1 Chi ph\u00ed ngu\u1ed3n nh\u00e2n l\u1ef1c<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed ngu\u1ed3n nh\u00e2n l\u1ef1c bao g\u1ed3m l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 b\u1ed3i th\u01b0\u1eddng cho nh\u00e2n vi\u00ean trong su\u1ed1t qu\u00e1 tr\u00ecnh tri\u1ec3n khai d\u1ef1 \u00e1n. T\u00f9y v\u00e0o t\u00ecnh h\u00ecnh, chi ph\u00ed ngu\u1ed3n nh\u00e2n l\u1ef1c c\u00f3 th\u1ec3 l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, ho\u1eb7c chi ph\u00ed c\u01a1 h\u1ed9i. Vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng c\u00e1c chi ph\u00ed nh\u00e2n l\u1ef1c theo <a href=\"https:\/\/base.vn\/blog\/budget-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ng\u00e2n s\u00e1ch<\/a> gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd d\u1ef1 \u0111o\u00e1n s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u00e0 t\u00ednh to\u00e1n l\u1ee3i t\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-chi-phi-v\u1eadt-li\u1ec7u\"><strong>3.2 Chi ph\u00ed v\u1eadt li\u1ec7u<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed v\u1eadt li\u1ec7u l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, b\u1ea3o tr\u00ec v\u00e0 v\u1eadn h\u00e0nh c\u00e1c thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u1ea7n m\u1ec1m v\u00e0 c\u00f4ng c\u1ee5. C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ch\u00fang li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, m\u1ed9t d\u1ef1 \u00e1n thi\u1ebft k\u1ebf UI\/UX s\u1ebd bao g\u1ed3m chi ph\u00ed mua v\u00e0 n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m. Vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eadt li\u1ec7u gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng theo d\u00f5i hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng t\u00e0i nguy\u00ean.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-chi-phi-tr\u01b0\u1edbc-khi-l\u1eadp-k\u1ebf-ho\u1ea1ch\"><strong>3.3. Chi ph\u00ed tr\u01b0\u1edbc khi l\u1eadp k\u1ebf ho\u1ea1ch<\/strong><\/h3>\n\n\n\n<p>C\u00e1c ho\u1ea1t \u0111\u1ed9ng chu\u1ea9n b\u1ecb cho vi\u1ec7c <a href=\"https:\/\/base.vn\/blog\/lap-ke-hoach\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1eadp k\u1ebf ho\u1ea1ch<\/a> \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c d\u1ef1 \u0111o\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh kh\u1ea3 thi c\u1ee7a d\u1ef1 \u00e1n. C\u00e1c chi ph\u00ed n\u00e0y bao g\u1ed3m nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, kh\u1ea3o s\u00e1t kh\u00e1ch h\u00e0ng, nghi\u00ean c\u1ee9u \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh v\u00e0 thu h\u00fat s\u1ef1 tham gia c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-4-chi-phi-lien-quan-d\u1ebfn-ho\u1ea1t-d\u1ed9ng-c\u1ed1t-loi\"><strong>3.4 Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a d\u1ef1 \u00e1n, bao g\u1ed3m chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed tr\u1ef1c ti\u1ebfp: <\/strong>Chi ph\u00ed nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed h\u00e0ng b\u00e1n (COGS).<\/li>\n\n\n\n<li><strong>Chi ph\u00ed gi\u00e1n ti\u1ebfp: <\/strong>C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ch\u1ee9c n\u0103ng chung nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed h\u00e0nh ch\u00ednh (SG&amp;A).<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c qu\u1ea3n l\u00fd t\u1ed1t c\u00e1c chi ph\u00ed n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t d\u1ef1 \u00e1n, \u0111\u1ed3ng th\u1eddi t\u0103ng doanh thu v\u00e0 gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-5-chi-phi-khong-lien-quan-ho\u1ea1t-d\u1ed9ng-c\u1ed1t-loi\"><strong>3.5 Chi ph\u00ed kh\u00f4ng li\u00ean quan ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a d\u1ef1 \u00e1n, nh\u01b0ng v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed. Ch\u00fang th\u01b0\u1eddng bao g\u1ed3m chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed m\u1ed9t l\u1ea7n nh\u01b0 l\u00e3i su\u1ea5t, bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, chi ph\u00ed t\u00e1i thi\u1ebft, v\u00e0 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n. X\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c chi ph\u00ed n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-6-chi-phi-hanh-chinh\"><strong>3.6 Chi ph\u00ed h\u00e0nh ch\u00ednh<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed h\u00e0nh ch\u00ednh bao g\u1ed3m c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u0103n ph\u00f2ng, t\u00e0i li\u1ec7u, li\u00ean l\u1ea1c, v\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-7-chi-phi-qu\u1ea3n-ly-r\u1ee7i-ro\"><strong>3.7 Chi ph\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/h3>\n\n\n\n<p>Chi ph\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc nh\u01b0 ch\u1eadm tr\u1ec5, thay \u0111\u1ed5i y\u00eau c\u1ea7u ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh ph\u00e1t sinh. Vi\u1ec7c d\u1ef1 tr\u00f9 chi ph\u00ed n\u00e0y gi\u00fap b\u1ea3o v\u1ec7 d\u1ef1 \u00e1n tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi-1024x576.webp\" alt=\"Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n g\u1ed3m nh\u1eefng g\u00ec?\" class=\"wp-image-11921\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/chi-phi-quan-ly-du-an-gom-nhung-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-5-b\u01b0\u1edbc-l\u1eadp-k\u1ebf-ho\u1ea1ch-qu\u1ea3n-ly-chi-phi-d\u1ef1-an\"><strong>4. 5 B\u01b0\u1edbc l\u1eadp k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<p><strong>Qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n<\/strong> l\u00e0 m\u1ed9t quy tr\u00ecnh li\u00ean t\u1ee5c, linh ho\u1ea1t v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 b\u01b0\u1edbc \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n hi\u1ec7u qu\u1ea3:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-l\u1eadp-k\u1ebf-ho\u1ea1ch-ngu\u1ed3n-l\u1ef1c\"><strong>4.1 L\u1eadp k\u1ebf ho\u1ea1ch ngu\u1ed3n l\u1ef1c<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n, bao g\u1ed3m c\u00f4ng c\u1ee5, t\u00e0i ch\u00ednh, nh\u00e2n l\u1ef1c, th\u1eddi gian, v\u00e0 thi\u1ebft b\u1ecb. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, c\u1ea7n tham kh\u1ea3o \u00fd ki\u1ebfn t\u1eeb c\u00e1c tr\u01b0\u1edfng nh\u00f3m kh\u00e1c v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 hi\u1ec3u r\u00f5 nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n\n\n\n<p>Y\u00eau c\u1ea7u c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee5c ti\u00eau d\u1ef1 \u00e1n r\u00f5 r\u00e0ng.<\/li>\n\n\n\n<li>L\u1ed9 tr\u00ecnh d\u1ef1 \u00e1n ho\u1eb7c c\u1ea5u tr\u00fac ph\u00e2n chia c\u00f4ng vi\u1ec7c t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li>K\u1ebf ho\u1ea1ch ngu\u1ed3n l\u1ef1c t\u1ea1m th\u1eddi.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o ph\u1ea1m vi d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-\u01b0\u1edbc-tinh-chi-phi\"><strong>4.2 \u01af\u1edbc t\u00ednh chi ph\u00ed<\/strong><\/h3>\n\n\n\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c ngu\u1ed3n l\u1ef1c, ti\u1ebfp theo l\u00e0 \u01b0\u1edbc t\u00ednh chi ph\u00ed \u0111\u1ec3 tri\u1ec3n khai. Ch\u00eca kh\u00f3a c\u1ee7a b\u01b0\u1edbc n\u00e0y l\u00e0 thu th\u1eadp c\u00e0ng nhi\u1ec1u th\u00f4ng tin v\u1ec1 gi\u00e1 c\u1ea3 c\u00e0ng t\u1ed1t \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra \u01b0\u1edbc t\u00ednh chi ph\u00ed s\u00e1ng su\u1ed1t.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n l\u1ef1c h\u1eefu h\u00ecnh nh\u01b0 c\u00f4ng c\u1ee5, v\u1eadt t\u01b0 v\u00e0 thi\u1ebft b\u1ecb, h\u00e3y l\u1ea5y b\u00e1o gi\u00e1 th\u1ef1c t\u1ebf t\u1eeb nh\u00e0 cung c\u1ea5p.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng, l\u1ea5y b\u00e1o gi\u00e1 t\u1eeb c\u00e1c nh\u00e0 th\u1ea7u ti\u1ec1m n\u0103ng, \u0111\u1ed3ng th\u1eddi d\u00e0nh m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng \u0111i\u1ec1u ch\u1ec9nh khi gi\u00e1 c\u1ea3 thay \u0111\u1ed5i.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng cho t\u1eebng chi ph\u00ed ri\u00eang l\u1ebb, nh\u00e0 qu\u1ea3n l\u00fd c\u0169ng c\u1ea7n th\u00eam m\u1ed9t kho\u1ea3n \u0111\u1ec7m t\u1eeb 5\u201310% v\u00e0o t\u1ed5ng chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n chi tr\u1ea3 b\u1ea5t ng\u1edd.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, nh\u00e0 qu\u1ea3n l\u00fd n\u00ean ki\u1ec3m tra xem ng\u01b0\u1eddi qu\u1ea3n l\u00fd chi ph\u00ed tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 t\u1ea1o b\u00e1o c\u00e1o ng\u00e2n s\u00e1ch sau khi ho\u00e0n th\u00e0nh c\u00e1c d\u1ef1 \u00e1n kh\u00f4ng. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u c\u1ee7a c\u00e1c d\u1ef1 \u00e1n tr\u01b0\u1edbc. Sau \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u chi ph\u00ed n\u00e0y l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 \u01b0\u1edbc t\u00ednh m\u1ee9c bi\u00ean l\u1ee3i nhu\u1eadn cho \u01b0\u1edbc t\u00ednh hi\u1ec7n t\u1ea1i.<\/p>\n\n\n\n<p>Trong giai \u0111o\u1ea1n \u01b0\u1edbc t\u00ednh, c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ecbch tr\u00ecnh d\u1ef1 \u00e1n ho\u1eb7c <a href=\"https:\/\/base.vn\/blog\/so-do-pert\/\" target=\"_blank\" rel=\"noreferrer noopener\">bi\u1ec3u \u0111\u1ed3 PERT<\/a> (Program Evaluation and Review Technique), t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li>Danh s\u00e1ch c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-l\u1eadp-ngan-sach-chi-phi\"><strong>4.3 L\u1eadp ng\u00e2n s\u00e1ch chi ph\u00ed<\/strong><\/h3>\n\n\n\n<p>D\u1ef1a tr\u00ean \u01b0\u1edbc t\u00ednh \u0111\u00e3 thu th\u1eadp, h\u00e3y l\u1eadp ng\u00e2n s\u00e1ch chi ti\u1ebft cho d\u1ef1 \u00e1n, bao g\u1ed3m k\u1ebf ho\u1ea1ch chi ti\u00eau theo t\u1eebng giai \u0111o\u1ea1n. Vi\u1ec7c ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch h\u1ee3p l\u00fd theo th\u1eddi gian s\u1ebd gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t chi ph\u00ed sau n\u00e0y. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n d\u00e0i h\u1ea1n, h\u00e3y \u0111\u1ea3m b\u1ea3o kh\u00f4ng s\u1eed d\u1ee5ng qu\u00e1 30% ng\u00e2n s\u00e1ch trong n\u0103m \u0111\u1ea7u ti\u00ean.<\/p>\n\n\n\n<p>\u1ede giai \u0111o\u1ea1n n\u00e0y, c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i li\u1ec7u ng\u00e2n s\u00e1ch d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li>Ph\u00e2n t\u00edch c\u00e1c b\u00ean li\u00ean quan c\u1ee7a d\u1ef1 \u00e1n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-ki\u1ec3m-soat-chi-phi\"><strong>4.4 Ki\u1ec3m so\u00e1t chi ph\u00ed<\/strong><\/h3>\n\n\n\n<p>B\u01b0\u1edbc n\u00e0y bao g\u1ed3m vi\u1ec7c theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n. M\u1ee5c ti\u00eau l\u00e0 gi\u1eef chi ph\u00ed th\u1ef1c t\u1ebf trong ph\u1ea1m vi ng\u00e2n s\u00e1ch ban \u0111\u1ea7u. Vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 s\u1ebd gi\u00fap nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi. M\u1ecdi thay \u0111\u1ed5i v\u1ec1 ph\u1ea1m vi d\u1ef1 \u00e1n c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 tr\u00e1nh m\u1edf r\u1ed9ng ng\u00e2n s\u00e1ch kh\u00f4ng ki\u1ec3m so\u00e1t.<\/p>\n\n\n\n<p>\u1ede giai \u0111o\u1ea1n n\u00e0y, c\u1ea7n d\u00f9ng \u0111\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-du-an\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/a><\/li>\n\n\n\n<li>C\u00f4ng c\u1ee5 b\u00e1o c\u00e1o chi ph\u00ed<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-5-k\u1ebf-toan-chi-phi-sau-d\u1ef1-an\"><strong>4.5 K\u1ebf to\u00e1n chi ph\u00ed sau d\u1ef1 \u00e1n<\/strong><\/h3>\n\n\n\n<p>Khi d\u1ef1 \u00e1n k\u1ebft th\u00fac, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ch\u00eanh l\u1ec7ch gi\u1eefa ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf. M\u1ed9t d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 th\u00e0nh c\u00f4ng khi chi ph\u00ed th\u1ef1c t\u1ebf n\u1eb1m trong ph\u1ea1m vi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u1ec1 ra. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn, n\u00ean t\u1ed5 ch\u1ee9c m\u1ed9t cu\u1ed9c h\u1ecdp t\u1ed5ng k\u1ebft \u0111\u1ec3 r\u00fat kinh nghi\u1ec7m v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch cho c\u00e1c d\u1ef1 \u00e1n sau n\u00e0y.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, vi\u1ec7c chi ti\u00eau qu\u00e1 \u00edt so v\u1edbi ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u l\u00fd t\u01b0\u1edfng. N\u1ebfu chi ph\u00ed \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft, \u0111i\u1ec1u \u0111\u00f3 c\u00f3 th\u1ec3 cho th\u1ea5y quy tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch ch\u01b0a ch\u00ednh x\u00e1c. C\u1ea7n ghi l\u1ea1i th\u00f4ng tin n\u00e0y nh\u01b0 m\u1ed9t d\u1eef li\u1ec7u l\u1ecbch s\u1eed v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n t\u01b0\u01a1ng lai, gi\u00fap t\u0103ng c\u01b0\u1eddng \u0111\u1ed9 ch\u00ednh x\u00e1c khi \u01b0\u1edbc t\u00ednh chi ph\u00ed.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an-1024x576.webp\" alt=\"L\u1eadp k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n\" class=\"wp-image-11925\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an-1024x576.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an-300x169.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an-768x432.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an-1536x864.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/09\/ke-hoach-quan-ly-chi-phi-du-an.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-lam-th\u1ebf-nao-d\u1ec3-tinh-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-m\u1ed9t-cach-chinh-xac\"><strong>5. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c?<\/strong><\/h2>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p mang l\u1ea1i l\u1ee3i nhu\u1eadn v\u00e0 tu\u00e2n th\u1ee7 ng\u00e2n s\u00e1ch, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh to\u00e1n chi ph\u00ed d\u1ef1 \u00e1n. C\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn, t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u v\u00e0 ph\u1ea1m vi c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng d\u1ef1 \u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-tinh-chi-phi-d\u1ef1-an-theo-gi\u1edd\"><strong>5.1 T\u00ednh chi ph\u00ed d\u1ef1 \u00e1n theo gi\u1edd<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed theo gi\u1edd d\u1ef1a tr\u00ean s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n\/nh\u00f3m d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, gi\u00fap theo d\u00f5i ch\u00ednh x\u00e1c l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 chi ph\u00ed ph\u00e1t sinh. C\u00e1ch t\u00ednh n\u00e0y r\u1ea5t ph\u00f9 h\u1ee3p cho c\u00e1c d\u1ef1 \u00e1n c\u00f3 ph\u1ea1m vi kh\u00f4ng c\u1ed1 \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng ch\u1eafc ch\u1eafn, cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: \u0110\u1ed1i v\u1edbi m\u1ed9t d\u1ef1 \u00e1n ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m, n\u1ebfu nh\u00f3m l\u00e0m vi\u1ec7c 100 gi\u1edd m\u1ed7i th\u00e1ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng 2.000.000 VN\u0110 m\u1ed7i gi\u1edd, chi ph\u00ed d\u1ef1 \u00e1n trong th\u00e1ng s\u1ebd l\u00e0 200.000.000 VN\u0110. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y mang l\u1ea1i s\u1ef1 linh ho\u1ea1t khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ph\u1ea1m vi d\u1ef1 \u00e1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 chi ph\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-tinh-chi-phi-d\u1ef1-an-theo-m\u1ee9c-gia-c\u1ed1-d\u1ecbnh\"><strong>5.2 T\u00ednh chi ph\u00ed d\u1ef1 \u00e1n theo m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 c\u1ed1 \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ed1ng nh\u1ea5t t\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n ngay t\u1eeb \u0111\u1ea7u. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho c\u00e1c d\u1ef1 \u00e1n c\u00f3 m\u1ee5c ti\u00eau v\u00e0 ph\u1ea1m vi r\u00f5 r\u00e0ng, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00ean \u0111\u1ec1u hi\u1ec3u r\u00f5 v\u1ec1 chi ph\u00ed c\u1ee7a to\u00e0n b\u1ed9 d\u1ef1 \u00e1n.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Trong m\u1ed9t chi\u1ebfn d\u1ecbch ti\u1ebfp th\u1ecb, c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00f4ng ty qu\u1ea3ng c\u00e1o c\u00f3 th\u1ec3 \u0111\u1ed3ng \u00fd m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh l\u00e0 300.000.000 VN\u0110 cho to\u00e0n b\u1ed9 chi\u1ebfn d\u1ecbch, bao g\u1ed3m m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn th\u1ef1c thi. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap hai b\u00ean kh\u00f4ng c\u1ea7n lo l\u1eafng v\u1ec1 r\u1ee7i ro v\u01b0\u1ee3t chi ph\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-tinh-chi-phi-d\u1ef1-an-theo-chi-phi-c\u1ed9ng-them\"><strong>5.3 T\u00ednh chi ph\u00ed d\u1ef1 \u00e1n theo chi ph\u00ed c\u1ed9ng th\u00eam<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed c\u1ed9ng th\u00eam cho ph\u00e9p t\u00ednh to\u00e1n chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n, c\u1ed9ng v\u1edbi m\u1ed9t kho\u1ea3n ph\u00ed b\u1ed5 sung ho\u1eb7c l\u1ee3i nhu\u1eadn. C\u00e1ch t\u00ednh n\u00e0y th\u00edch h\u1ee3p cho c\u00e1c d\u1ef1 \u00e1n d\u00e0i h\u1ea1n ho\u1eb7c nh\u1eefng d\u1ef1 \u00e1n c\u00f3 chi ph\u00ed kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh ch\u00ednh x\u00e1c ban \u0111\u1ea7u, nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi chi ph\u00ed \u0111\u1ec1u \u0111\u01b0\u1ee3c bao qu\u00e1t.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Trong m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 t\u00ednh chi ph\u00ed v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng l\u00e0 500.000.000 VN\u0110, c\u1ed9ng v\u1edbi m\u1ee9c t\u0103ng gi\u00e1 \u0111\u00e3 th\u1ecfa thu\u1eadn l\u00e0 20%, khi\u1ebfn t\u1ed5ng chi ph\u00ed l\u00e0 600.000.000 VN\u0110. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap c\u00e2n b\u1eb1ng l\u1ee3i \u00edch gi\u1eefa nh\u00e0 th\u1ea7u v\u00e0 kh\u00e1ch h\u00e0ng, h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c \u0111\u00edch t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed cho c\u1ea3 hai b\u00ean.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-4-d\u1ecbnh-gia-d\u1ef1a-tren-gia-tr\u1ecb\"><strong>5.4. \u0110\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb kh\u00f4ng t\u1eadp trung v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 d\u1ef1a v\u00e0o gi\u00e1 tr\u1ecb kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb d\u1ef1 \u00e1n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng d\u1ef1 \u00e1n m\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn cho kh\u00e1ch h\u00e0ng, b\u1ea5t k\u1ec3 chi ph\u00ed th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c gi\u00fap kh\u00e1ch h\u00e0ng t\u0103ng doanh thu l\u00ean 500.000.000 VN\u0110, c\u00f4ng ty c\u00f3 th\u1ec3 t\u00ednh ph\u00ed d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a m\u1ee9c t\u0103ng n\u00e0y, ch\u1eb3ng h\u1ea1n nh\u01b0 10%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 50.000.000 VN\u0110. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng gi\u00e1 c\u1ea3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 c\u1ee7a k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-d\u1ef1-toan-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-7-m\u1eabu-d\u1ef1-toan-chi-phi-qu\u1ea3n-ly-d\u1ef1-an\"><strong>6. D\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n: 7 M\u1eabu d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<p>D\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 qu\u00e1 tr\u00ecnh d\u1ef1 \u0111o\u00e1n s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 c\u1ea3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n. Vi\u1ec7c \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u d\u1ef1 \u00e1n, t\u1ee9c l\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed ph\u00e1t sinh do thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch. V\u00ec v\u1eady, vi\u1ec7c \u01b0\u1edbc t\u00ednh th\u01b0\u1eddng kh\u00f4ng ch\u1eafc ch\u1eafn v\u00e0 ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n ng\u00e2n s\u00e1ch v\u00e0 x\u1eed l\u00fd chi ph\u00ed.<\/p>\n\n\n\n<p>Khi d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u00ednh x\u00e1c v\u1ec1 chi ph\u00ed: <\/strong>\u01af\u1edbc t\u00ednh s\u00e1t v\u1edbi th\u1ef1c t\u1ebf, kh\u00f4ng qu\u00e1 cao c\u0169ng kh\u00f4ng qu\u00e1 th\u1ea5p, \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang nh\u1eefng g\u00ec d\u1ef1 \u00e1n c\u1ea7n v\u1ec1 ngu\u1ed3n l\u1ef1c v\u00e0 th\u1eddi gian.<\/li>\n\n\n\n<li><strong>Ch\u00ednh x\u00e1c v\u1ec1 th\u1eddi gian<\/strong>: D\u1ef1a v\u00e0o kinh nghi\u1ec7m t\u1eeb c\u00e1c d\u1ef1 \u00e1n tr\u01b0\u1edbc, nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd \u01b0\u1edbc t\u00ednh th\u1eddi gian c\u1ea7n thi\u1ebft cho t\u1eebng lo\u1ea1i d\u1ef1 \u00e1n.<\/li>\n\n\n\n<li><strong>Ch\u00ednh x\u00e1c v\u1ec1 y\u00eau c\u1ea7u v\u00e0 h\u1ea1n ch\u1ebf<\/strong>: Hi\u1ec3u sai v\u1ec1 y\u00eau c\u1ea7u d\u1ef1 \u00e1n l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn ng\u00e2n s\u00e1ch b\u1ecb v\u01b0\u1ee3t. Nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c y\u00eau c\u1ea7u v\u00e0 h\u1ea1n ch\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong d\u1ef1 to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 to\u00e1n chi ph\u00ed d\u1ef1 \u00e1n m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0110\u00e1nh gi\u00e1 c\u1ee7a chuy\u00ean gia<\/strong><\/td><td>\u01af\u1edbc t\u00ednh d\u1ef1a tr\u00ean ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m c\u1ee7a c\u00e1c chuy\u00ean gia trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch chi ph\u00ed.<\/td><\/tr><tr><td><strong>Chi ph\u00ed ch\u1ea5t l\u01b0\u1ee3ng<\/strong><\/td><td>D\u1ef1 to\u00e1n c\u00e1c kho\u1ea3n chi cho vi\u1ec7c ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng d\u1ef1 \u00e1n, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd gi\u1ea3m thi\u1ec3u t\u1ed5n th\u1ea5t v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed.<\/td><\/tr><tr><td><strong>Ph\u00e2n t\u00edch gi\u00e1 th\u1ea7u c\u1ee7a nh\u00e0 cung c\u1ea5p<\/strong><\/td><td>Th\u01b0\u1eddng s\u1eed d\u1ee5ng trong c\u00e1c d\u1ef1 \u00e1n c\u00f4ng c\u1ed9ng, d\u1ef1a tr\u00ean vi\u1ec7c so s\u00e1nh gi\u00e1 th\u1ea7u c\u1ee7a c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh \u0111\u1ec3 \u0111\u01b0a ra m\u1ee9c gi\u00e1 ph\u00f9 h\u1ee3p.<\/td><\/tr><tr><td><strong>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m d\u1ef1 to\u00e1n chi ph\u00ed<\/strong><\/td><td>D\u1ef1 to\u00e1n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u do c\u00e1c ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng cung c\u1ea5p, gi\u00fap t\u0103ng \u0111\u1ed9 ch\u00ednh x\u00e1c.<\/td><\/tr><tr><td><strong>Ph\u00e2n t\u00edch d\u1ef1 tr\u1eef<\/strong><\/td><td>D\u1ef1 to\u00e1n d\u00e0nh cho vi\u1ec7c \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c r\u1ee7i ro ti\u1ec1m t\u00e0ng v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 ngu\u1ed3n l\u1ef1c d\u1ef1 ph\u00f2ng.<\/td><\/tr><tr><td><strong>\u01af\u1edbc t\u00ednh ba \u0111i\u1ec3m<\/strong><\/td><td>D\u1ef1 to\u00e1n d\u1ef1a tr\u00ean trung b\u00ecnh c\u1ee7a ba m\u1ee9c: l\u1ea1c quan (B), bi quan (C), v\u00e0 kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u1ea5t (A), t\u00ednh theo c\u00f4ng th\u1ee9c (B + 4A + C) \/ 6.V\u00ed d\u1ee5: A = 500.000.000 VN\u0110, B = 300.000.000 VN\u0110, C = 700.000.000 VN\u0110. Theo c\u00f4ng th\u1ee9c, (B + 4A + C) \/ 6, \u01b0\u1edbc t\u00ednh trung b\u00ecnh l\u00e0 500.000.000 VN\u0110.<\/td><\/tr><tr><td><strong>\u01af\u1edbc l\u01b0\u1ee3ng tham s\u1ed1<\/strong><\/td><td>S\u1eed d\u1ee5ng m\u00f4 h\u00ecnh th\u1ed1ng k\u00ea \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed.<\/td><\/tr><tr><td><strong>D\u1ef1 to\u00e1n t\u1eeb tr\u00ean xu\u1ed1ng<\/strong><\/td><td>B\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c \u01b0\u1edbc t\u00ednh t\u1ed5ng chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n, sau \u0111\u00f3 suy ra c\u00e1c chi ph\u00ed ri\u00eang l\u1ebb t\u1eeb t\u1ed5ng s\u1ed1 n\u00e0y. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 l\u1ee3i trong giai \u0111o\u1ea1n \u0111\u1ea7u l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n, khi th\u00f4ng tin chi ti\u1ebft v\u1eabn ch\u01b0a c\u00f3 s\u1eb5n, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p \u00fd t\u01b0\u1edfng nhanh ch\u00f3ng v\u00e0 s\u01a1 b\u1ed9 v\u1ec1 chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n.V\u00ed d\u1ee5: Trong m\u1ed9t d\u1ef1 \u00e1n ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh t\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n l\u00e0 200 tri\u1ec7u VN\u0110 d\u1ef1a tr\u00ean c\u00e1c d\u1ef1 \u00e1n t\u01b0\u01a1ng t\u1ef1 tr\u01b0\u1edbc \u0111\u00f3. T\u1ed5ng chi ph\u00ed n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c ph\u00e2n \u0111o\u1ea1n nh\u1ecf h\u01a1n nh\u01b0 thi\u1ebft k\u1ebf, m\u00e3 h\u00f3a, th\u1eed nghi\u1ec7m v\u00e0 tri\u1ec3n khai.<\/td><\/tr><tr><td><strong>D\u1ef1 to\u00e1n t\u1eeb d\u01b0\u1edbi l\u00ean<\/strong><\/td><td>D\u1ef1 to\u00e1n d\u1ef1a tr\u00ean c\u00e1c g\u00f3i c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, sau \u0111\u00f3 t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed d\u1ef1 \u00e1n d\u1ef1a tr\u00ean c\u00e1c g\u00f3i c\u00f4ng vi\u1ec7c n\u00e0y.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ngo\u00e0i ra, Base Blog \u0111\u00e3 t\u1ed5ng h\u1ee3p s\u1eb5n <strong>7 M\u1eaaU FILE EXCEL QU\u1ea2N L\u00dd CHI PH\u00cd D\u1ef0 \u00c1N<\/strong>, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 tham kh\u1ea3o v\u00e0 t\u1ea3i v\u1ec1 m\u00e1y t\u00ednh \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><a href=\"https:\/\/drive.google.com\/drive\/folders\/1Qkb7aW5m_DcDWV93n842PVBJzPN287mS\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>T\u1ea2I MI\u1ec4N PH\u00cd 7 M\u1eaaU FILE EXCEL QU\u1ea2N L\u00dd CHI PH\u00cd D\u1ef0 \u00c1N<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-s\u1eed-d\u1ee5ng-ph\u1ea7n-m\u1ec1m-base-wework-amp-base-expense-d\u1ec3-t\u1ed1i-\u01b0u-hoa-qu\u1ea3n-ly-chi-phi-d\u1ef1-an\"><strong>7. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m Base Wework &amp; Base Expense \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<p>B\u1ed9 \u0111\u00f4i ph\u1ea7n m\u1ec1m <a href=\"https:\/\/base.vn\/wework?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-quan-ly-du-an\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Wework<\/a> v\u00e0 <strong>Base Expense<\/strong> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho vi\u1ec7c qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c, d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 th\u1eddi gian, ngu\u1ed3n l\u1ef1c, v\u00e0 ng\u00e2n s\u00e1ch. Kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch hi\u1ec7u qu\u1ea3, hai ph\u1ea7n m\u1ec1m n\u00e0y c\u00f2n gi\u1ea3m thi\u1ec3u g\u00e1nh n\u1eb7ng ghi nh\u1edb cho nh\u00e0 qu\u1ea3n l\u00fd, cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 d\u00f2ng ti\u1ec1n ra v\u00e0o doanh nghi\u1ec7p tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn duy nh\u1ea5t.<\/p>\n\n\n\n<p><strong>Base Wework<\/strong> gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. T\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c, l\u1eadp ng\u00e2n s\u00e1ch \u0111\u1ebfn vi\u1ec7c ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u, Base Wework h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tri\u1ec3n khai m\u1ecdi b\u01b0\u1edbc m\u1ed9t c\u00e1ch m\u01b0\u1ee3t m\u00e0 v\u00e0 tr\u01a1n tru.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1eadp k\u1ebf ho\u1ea1ch th\u00f4ng minh<\/strong>: T\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng h\u1ee3p nh\u1ea5t, gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh.<\/li>\n\n\n\n<li><strong>C\u1ed9ng t\u00e1c to\u00e0n di\u1ec7n<\/strong>: T\u1ea1o \u0111i\u1ec1u ki\u1ec7n ph\u1ed1i h\u1ee3p li\u1ec1n m\u1ea1ch gi\u1eefa c\u00e1c ph\u00f2ng ban, t\u1eeb \u0111\u00f3 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c nh\u00f3m.<\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng<\/strong>: T\u1ea5t c\u1ea3 c\u00e1c d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo th\u1eddi gian th\u1ef1c, \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework-1024x469.webp\" alt=\"Base Wework\" class=\"wp-image-8127\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/BaseWework.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Base Expense<\/strong> \u0111\u1ea3m nhi\u1ec7m vai tr\u00f2 qu\u1ea3n l\u00fd v\u00e0 l\u01b0u v\u1ebft m\u1ecdi kho\u1ea3n chi ti\u00eau, t\u1eeb nh\u1eefng chi ph\u00ed n\u1ed9i b\u1ed9 nh\u1ecf nh\u1ea5t cho \u0111\u1ebfn nh\u1eefng bi\u1ebfn \u0111\u1ed9ng d\u00f2ng ti\u1ec1n l\u1edbn. Ph\u1ea7n m\u1ec1m gi\u00fap c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i kinh ph\u00ed c\u1ee7a t\u1eebng d\u1ef1 \u00e1n theo th\u1eddi gian th\u1ef1c, cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch chi ti\u00eau v\u00e0 t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch k\u1ecbp th\u1eddi.<\/p>\n\n\n\n<p>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7 nh\u01b0 Base Wework v\u00e0 Base Expense l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch th\u00f4ng minh v\u00e0 ch\u00ednh x\u00e1c. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed d\u00e0i h\u1ea1n m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u trong ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh t\u1ed5ng th\u1ec3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-cac-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-v\u1ec1-qu\u1ea3n-ly-chi-phi-d\u1ef1-an\"><strong>8. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-1-d\u1ecbnh-m\u1ee9c-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-la-gi\"><strong>8.1 \u0110\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang k\u1ebf ho\u1ea1ch v\u1ec1 th\u1eddi gian, ngu\u1ed3n l\u1ef1c v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng. Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0: L\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i c\u1ee7a \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi ph\u00ed h\u00e0nh ch\u00ednh, chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c cho nh\u00e2n s\u1ef1, v.v\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-2-chi-phi-qu\u1ea3n-ly-d\u1ef1-an-co-thu\u1ebf-khong\"><strong>8.2 Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 thu\u1ebf kh\u00f4ng?<\/strong><\/h3>\n\n\n\n<p>C\u00f3. Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 th\u1ec3 bao g\u1ed3m thu\u1ebf, t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i chi ph\u00ed c\u1ee5 th\u1ec3 v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a d\u1ecbch v\u1ee5 li\u00ean quan. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/p>\n\n\n\n<p><strong>\u2013 Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (VAT\/GTGT)<\/strong>: \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, nh\u01b0 t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m, ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p b\u1edfi c\u00e1c nh\u00e0 th\u1ea7u trong n\u01b0\u1edbc, c\u00e1c chi ph\u00ed n\u00e0y th\u01b0\u1eddng ch\u1ecbu thu\u1ebf GTGT. Thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn l\u00e0 <strong>10%<\/strong>. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p thu\u1ebf GTGT v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n\n\n<p><strong>\u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong>: N\u1ebfu chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng ho\u1eb7c chi tr\u1ea3 cho nh\u00e2n vi\u00ean ho\u1eb7c nh\u00e0 th\u1ea7u c\u00e1 nh\u00e2n, c\u00e1c kho\u1ea3n chi tr\u1ea3 n\u00e0y s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n s\u1ef1.<\/p>\n\n\n\n<p><strong>\u2013 Thu\u1ebf Nh\u00e0 th\u1ea7u<\/strong>: N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1eb7c h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, s\u1ebd c\u00f3 thu\u1ebf nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng. Thu\u1ebf nh\u00e0 th\u1ea7u bao g\u1ed3m thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n<p>T\u00f3m l\u1ea1i, chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN, v\u00e0 c\u00f3 th\u1ec3 thu\u1ebf nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u00e0y khi d\u1ef1 to\u00e1n chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-9-k\u1ebft-lu\u1eadn\"><strong>9. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n di\u1ec5n ra \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111\u00fang m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u1ec1 ra. Vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n li\u00ean quan \u0111\u1ebfn l\u1eadp k\u1ebf ho\u1ea1ch, l\u1eadp ng\u00e2n s\u00e1ch v\u00e0 theo d\u00f5i chi ti\u00eau nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn. Hy v\u1ecdng qua b\u00e0i vi\u1ebft tr\u00ean, Base Blog \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft r\u00f5 h\u01a1n v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 g\u00ec, c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, t\u1eeb \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch h\u1ee3p l\u00fd h\u01a1n, tr\u00e1nh l\u00e3ng ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch cho t\u1ed5 ch\u1ee9c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p, chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 th\u1ec3 gia t\u0103ng \u0111\u00e1ng k\u1ec3 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. V\u00ec v\u1eady, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft \u0111\u1ec3 ng\u0103n ng\u1eeba sai l\u1ec7ch ho\u1eb7c [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":11910,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"ppma_author":[58],"class_list":["post-11895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n g\u1ed3m nh\u1eefng g\u00ec? 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