{"id":1590,"date":"2025-07-04T14:22:28","date_gmt":"2025-07-04T07:22:28","guid":{"rendered":"https:\/\/34.126.143.171\/?p=1590"},"modified":"2025-07-04T14:25:18","modified_gmt":"2025-07-04T07:25:18","slug":"chi-phi-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/chi-phi-la-gi\/","title":{"rendered":"Chi ph\u00ed l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m, ph\u00e2n lo\u1ea1i v\u00e0 vai tr\u00f2 trong doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>Trong kinh doanh, &#8220;chi ph\u00ed&#8221; kh\u00f4ng ch\u1ec9 l\u00e0 con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed, c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 vai tr\u00f2 c\u1ee7a t\u1eebng lo\u1ea1i s\u1ebd gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c, t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. B\u00e0i vi\u1ebft sau t\u1eeb <a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-la-gi\/\">Base.vn<\/a> s\u1ebd gi\u00fap b\u1ea1n n\u1eafm v\u1eefng nh\u1eefng ki\u1ebfn th\u1ee9c c\u1ed1t l\u00f5i n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\">1. Chi ph\u00ed l\u00e0 g\u00ec?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-d\u1ecbnh-nghia-chi-phi\">1.1 \u0110\u1ecbnh ngh\u0129a chi ph\u00ed<\/h3>\n\n\n\n<p><strong>Chi ph\u00ed l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1eadn h\u00e0nh.<\/strong> \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 ti\u1ec1n mua nguy\u00ean v\u1eadt li\u1ec7u, chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, thu\u00ea m\u1eb7t b\u1eb1ng, qu\u1ea3ng c\u00e1o, kh\u1ea5u hao t\u00e0i s\u1ea3n\u2026 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p>Chi ph\u00ed l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. Vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-phan-bi\u1ec7t-chi-phi-expense-va-chi-tieu-expenditure\">1.2. Ph\u00e2n bi\u1ec7t chi ph\u00ed (expense) v\u00e0 chi ti\u00eau (expenditure)<\/h3>\n\n\n\n<p><strong><em>Chi ph\u00ed (expense) v\u00e0 chi ti\u00eau (expenditure)<\/em><\/strong> l\u00e0 c\u00e1c thu\u1eadt ng\u1eef d\u1ec5 nh\u1ea7m l\u1eabn d\u00f9 \u0111\u00e2y l\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m ho\u00e0n to\u00e0n kh\u00e1c nhau trong k\u1ebf to\u00e1n v\u00e0&nbsp;<a href=\"https:\/\/base.vn\/blog\/tai-chinh-finance-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/tai-chinh-finance-la-gi\/\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh<\/a>.&nbsp;<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng, chi ph\u00ed (expense) l\u00e0 kho\u1ea3n chi m\u00e0 doanh nghi\u1ec7p&nbsp;<strong>ph\u1ea3i tr\u1ea3<\/strong>&nbsp;\u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f2n chi ti\u00eau (expenditure) l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p&nbsp;<strong>\u0111\u00e3 thanh to\u00e1n<\/strong>&nbsp;\u0111\u1ec3 mua s\u1eafm t\u00e0i s\u1ea3n, tr\u1ea3 l\u01b0\u01a1ng, chi tr\u1ea3 n\u1ee3, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n\n\n\n<p>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh l\u00e0 chi ph\u00ed l\u00e0 kho\u1ea3n thanh to\u00e1n \u0111i, th\u00ec chi ti\u00eau l\u00e0 kho\u1ea3n thanh to\u00e1n \u0111i \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. M\u1ed9t kho\u1ea3n chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh m\u00e0 kh\u00f4ng c\u1ea7n thanh to\u00e1n ti\u1ec1n, trong khi chi ti\u00eau c\u00f3 k\u1ef3 h\u1ea1n lu\u00f4n li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n.<\/p>\n\n\n\n<p><strong><em>V\u1eady m\u1ed7i kho\u1ea3n chi ti\u00eau c\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n<p>C\u00e2u tr\u1ea3 l\u1eddi l\u00e0&nbsp;<strong>kh\u00f4ng ph\u1ea3i m\u1ecdi chi ti\u00eau \u0111\u1ec1u l\u00e0 chi ph\u00ed<\/strong>. M\u1ed9t kho\u1ea3n chi ph\u00ed ch\u1ec9 ph\u00e1t sinh khi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 gi\u1ea3m xu\u1ed1ng.<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m, c\u00f4ng ty thanh to\u00e1n kho\u1ea3n chi ti\u00eau thu\u00ea v\u0103n ph\u00f2ng cho qu\u00fd I l\u00e0 30 tri\u1ec7u. Nh\u01b0ng t\u1ea1i th\u00e1ng 1, c\u00f4ng ty m\u1edbi ch\u1ec9 ghi nh\u1eadn 10 tri\u1ec7u v\u00e0o chi ph\u00ed trong k\u1ef3, c\u00f2n 20 tri\u1ec7u \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc. S\u1ed1 ti\u1ec1n 20 tri\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u1ea7n l\u01b0\u1ee3t 10 tri\u1ec7u\/th\u00e1ng v\u00e0o chi ph\u00ed th\u00e1ng 2 v\u00e0 th\u00e1ng 3.<\/p>\n\n\n\n<p><strong><em>T\u1ea1i sao ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed (expense) v\u00e0 chi ti\u00eau (expenditure) l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft?<\/em><\/strong><\/p>\n\n\n\n<p>B\u1edfi l\u1ebd ch\u1ec9 c\u00f3 chi ph\u00ed m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh thu nh\u1eadp r\u00f2ng (net income). C\u00f2n t\u1ea5t c\u1ea3 c\u00e1c chi ti\u00eau kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 mua thi\u1ebft b\u1ecb, th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \/ chi ph\u00ed v\u1ed1n (capital expenditures), v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 t\u00e0i s\u1ea3n ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td><strong>Chi ph\u00ed (Expense)<\/strong><\/td><td><strong>Chi ti\u00eau (Expenditure)<\/strong><\/td><\/tr><tr><td>\u0110\u1ec1 c\u1eadp \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ebft trong qu\u00e1 tr\u00ecnh t\u1ea1o ra doanh thu<\/td><td>\u0110\u1ec1 c\u1eadp \u0111\u1ebfn d\u00f2ng ti\u1ec1n m\u1eb7t ch\u1ea3y ra kh\u1ecfi doanh nghi\u1ec7p (outflow) ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 mua h\u00e0ng<\/td><\/tr><tr><td>\u0110\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/td><td>\u0110\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/td><\/tr><tr><td>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> c\u1ee7a doanh nghi\u1ec7p<\/td><td>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/td><\/tr><tr><td>Ph\u00e1t sinh khi doanh thu \u0111\u01b0\u1ee3c t\u1ea1o ra<\/td><td>Ph\u00e1t sinh khi ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c thanh to\u00e1n<\/td><\/tr><tr><td>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/td><td>Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng so s\u00e1nh c\u01a1 b\u1ea3n gi\u1eefa chi ph\u00ed (expense) v\u00e0 chi ti\u00eau (expenditure)<\/em><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">2. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng sinh l\u1eddi, gi\u00fap duy tr\u00ec t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 gi\u1ea3m r\u1ee7i ro n\u1ee3.<\/p>\n\n\n\n<p>Kh\u00f4ng nh\u1eefng v\u1eady, qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 t\u1ea1o cho doanh nghi\u1ec7p l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Khi doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea1nh tranh h\u01a1n, s\u1ebd l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p>Vi\u1ec7c theo d\u00f5i chi ph\u00ed c\u0169ng cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh, \u0111i\u1ec3n h\u00ecnh nh\u01b0 vi\u1ec7c ti\u1ebfp t\u1ee5c theo \u0111u\u1ed5i ho\u1eb7c d\u1eebng l\u1ea1i m\u1ed9t d\u1ef1 \u00e1n. V\u00ed d\u1ee5, qu\u1ea3n l\u00fd chi ph\u00ed lu\u00f4n l\u00e0 b\u1eaft bu\u1ed9c trong \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u00e1c chi\u1ebfn d\u1ecbch qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/tam-quan-trong-cua-chi-phi.png\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed trong doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed trong doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">3. C\u00e1c lo\u1ea1i chi ph\u00ed ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-3-1-chi-phi-c\u1ed1-d\u1ecbnh-fixed-expenses-amp-chi-phi-bi\u1ebfn-d\u1ed5i-variable-expenses\">3.1 Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (fixed expenses) &amp; Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i (variable expenses)<\/h4>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/chi-phi-co-dinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/a>\u00a0l\u00e0 nh\u1eefng chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3, b\u1ea5t k\u1ec3 doanh nghi\u1ec7p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng, quy m\u00f4 kinh doanh ho\u1eb7c c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 chi ph\u00ed thu\u00ea nh\u00e0 x\u01b0\u1edfng ho\u1eb7c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i,\u00a0<a href=\"https:\/\/base.vn\/blog\/chi-phi-bien-doi\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/a>\u00a0l\u00e0 nh\u1eefng chi ph\u00ed thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong kinh doanh c\u1ee7a doanh nghi\u1ec7p: chi ph\u00ed nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t, chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a,\u2026\u00a0<\/p>\n\n\n\n<p>Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh trong c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n c\u1ee7a doanh nghi\u1ec7p, trong khi chi ph\u00ed bi\u1ebfn \u0111\u1ed5i cung c\u1ea5p linh ho\u1ea1t \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng v\u00e0 nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng. Hi\u1ec3u r\u00f5 v\u1ec1 c\u1ea3 hai lo\u1ea1i chi ph\u00ed gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-3-2-chi-phi-ho\u1ea1t-d\u1ed9ng-operating-expenses-amp-chi-phi-khac-non-operating-expenses\">3.2 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (Operating expenses) &amp; Chi ph\u00ed kh\u00e1c (Non-operating expenses)<\/h4>\n\n\n\n<p><strong>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0bao g\u1ed3m nh\u1eefng chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y. \u0110\u00e2y l\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p: chi ph\u00ed s\u1ea3n xu\u1ea5t, <a href=\"https:\/\/base.vn\/blog\/chi-phi-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed b\u00e1n h\u00e0ng<\/a>, chi ph\u00ed qu\u1ea3n l\u00fd t\u1ed5ng qu\u00e1t, c\u00e1c chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 s\u1eeda ch\u1eefa; nh\u01b0ng kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh (ti\u1ec1n l\u00e3i c\u1ee7a v\u1ed1n vay, thu\u1ebf, ph\u00ed b\u1ea3o hi\u1ec3m).<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i,&nbsp;<strong>chi ph\u00ed kh\u00e1c<\/strong>&nbsp;l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 l\u00e0 chi ph\u00ed l\u00e3i vay, chi ph\u00ed thu\u1ebf thu nh\u1eadp, chi ph\u00ed h\u1ee7y b\u1ecf n\u1ee3, c\u00e1c chi ph\u00ed kh\u00e1c xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i tuy\u1ebfn.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-3-3-chi-phi-d\u01b0\u1ee3c-tr\u1eeb-khi-tinh-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p-deductible-expenses-amp-chi-phi-khong-d\u01b0\u1ee3c-tr\u1eeb-non-deductible-expenses\">3.3 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Deductible expenses) &amp; Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (Non-deductible expenses)<\/h4>\n\n\n\n<p><strong>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong>&nbsp;l\u00e0 nh\u1eefng chi ph\u00ed m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb t\u1eeb doanh thu khi t\u00ednh to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho nh\u1eefng chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, nh\u01b0 chi ph\u00ed l\u01b0\u01a1ng nh\u00e2n vi\u00ean s\u1ea3n xu\u1ea5t, chi ph\u00ed qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 m\u00e1y \u0111\u1ebfn \u0111i\u1ec3m b\u00e1n h\u00e0ng.<\/p>\n\n\n\n<p>C\u00f3 3 nguy\u00ean t\u1eafc t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=70797\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">thu\u1ebf GTGT<\/a>) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i,&nbsp;<strong>chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong>&nbsp;l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb t\u1eeb doanh thu khi t\u00ednh thu\u1ebf TNDN. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 nh\u1eefng chi ph\u00ed kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, nh\u01b0 chi ph\u00ed du l\u1ecbch c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c, c\u00e1c kho\u1ea3n ph\u1ea1t do vi ph\u1ea1m lu\u1eadt l\u1ec7, v\u00e0 chi ph\u00ed mua s\u1eafm \u0111\u1ed3 c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<p>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN c\u00f3 \u00fd ngh\u0129a gi\u1ea3m l\u01b0\u1ee3ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p; v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ng\u01b0\u1ee3c l\u1ea1i. Do v\u1eady, doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u1ec9 nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn, nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 gi\u1ea3m thi\u1ec3u ngh\u0129a v\u1ee5 thu\u1ebf.&nbsp;<\/p>\n\n\n\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 lu\u1eadt l\u1ec7 v\u1ec1 chi ph\u00ed khi t\u00ednh thu\u1ebf l\u00e0 quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 duy tr\u00ec t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/chi-phi-doanh-nghiep.png\" alt=\"C\u00e1c lo\u1ea1i chi ph\u00ed ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c lo\u1ea1i chi ph\u00ed ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/chi-phi-quan-ly-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1ch t\u00ednh \u0111\u1ecbnh m\u1ee9c v\u00e0 t\u1ed1i \u01b0u<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">4. C\u00e1ch ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf cho nhau, tuy nhi\u00ean v\u1ec1 b\u1ea3n ch\u1ea5t ch\u00fang l\u00e0 hai th\u1ee9 kh\u00e1c nhau.&nbsp;<strong>Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong>&nbsp;li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng chi ph\u00ed d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng, trong khi&nbsp;<strong>ki\u1ec3m so\u00e1t chi ph\u00ed<\/strong>&nbsp;li\u00ean quan \u0111\u1ebfn gi\u00e1m s\u00e1t chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 h\u00e0nh \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c chi ph\u00ed n\u00e0y.<\/p>\n\n\n\n<p>Ki\u1ec3m so\u00e1t chi ph\u00ed bao g\u1ed3m vi\u1ec7c so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi c\u00e1c con s\u1ed1 m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 ki\u1ebfn, \u0111\u1ed3ng th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c sai s\u00f3t ho\u1eb7c c\u1ea3i thi\u1ec7n ti\u1ebfn tr\u00ecnh \u0111\u1ec3 gi\u1ea3m chi ph\u00ed.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e1ch ki\u1ec3m so\u00e1t chi ph\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-thi\u1ebft-l\u1eadp-ngan-sach-chi-phi\">4.1 Thi\u1ebft l\u1eadp ng\u00e2n s\u00e1ch chi ph\u00ed<\/h3>\n\n\n\n<p>Ng\u00e2n s\u00e1ch chi ph\u00ed gi\u00fap doanh nghi\u1ec7p \u0111\u1eb7t ra c\u00e1c gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3 cho m\u1ed7i kho\u1ea3n chi ti\u00eau, ng\u0103n ch\u1eb7n chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 hi\u1ec7u qu\u1ea3 trong s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean.<\/p>\n\n\n\n<p>Vi\u1ec7c thi\u1ebft l\u1eadp ng\u00e2n s\u00e1ch chi ph\u00ed th\u01b0\u1eddng \u0111i qua c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau chi ph\u00ed: \u0110\u1eb7t ra c\u00e1c m\u1ee5c ti\u00eau chi ph\u00ed c\u1ee5 th\u1ec3 v\u00e0 r\u00f5 r\u00e0ng, ph\u1ea3n \u00e1nh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch: Ch\u1ecdn ra m\u1ed9t ng\u01b0\u1eddi ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi \u0111\u1ec3 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, c\u00f3 th\u1ec3 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh ho\u1eb7c \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li>Ph\u00e2n ph\u1ed1i ng\u00e2n s\u00e1ch: Ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch cho t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.&nbsp;<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh chi ph\u00ed d\u1ef1 ki\u1ebfn: X\u00e1c \u0111\u1ecbnh v\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng chi ph\u00ed d\u1ef1 ki\u1ebfn cho m\u1ed7i ho\u1ea1t \u0111\u1ed9ng v\u00e0 d\u1ef1 \u00e1n c\u1ee5 th\u1ec3<\/li>\n\n\n\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed bi\u1ebfn \u0111\u1ed5i: D\u1ef1 tr\u00f9 m\u1ed9t ph\u1ea7n ng\u00e2n s\u00e1ch cho c\u00e1c chi ph\u00ed bi\u1ebfn \u0111\u1ed5i ho\u1eb7c chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean theo d\u00f5i ng\u00e2n s\u00e1ch \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-danh-gia-hi\u1ec7u-su\u1ea5t-chi-phi-th\u01b0\u1eddng-xuyen\">4.2 \u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t chi ph\u00ed th\u01b0\u1eddng xuy\u00ean<\/h3>\n\n\n\n<p>Sau khi thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch, h\u00e3y xem x\u00e9t theo d\u00f5i chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p&nbsp; trong m\u1ed9t kho\u1ea3ng th\u1eddi gian t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3. Qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n c\u1ee7a chi ph\u00ed v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 c\u1ee7a m\u1ed7i ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1eadp trung v\u00e0o nh\u1eefng l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c chi ph\u00ed.<\/p>\n\n\n\n<p>Mu\u1ed1n \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t chi ph\u00ed, tr\u01b0\u1edbc ti\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng&nbsp;<a href=\"https:\/\/base.vn\/blog\/kpi-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/kpi-la-gi\/\" rel=\"noreferrer noopener\">KPI<\/a>&nbsp;(ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c) \u0111\u01b0\u1ee3c tham chi\u1ebfu th\u01b0\u1eddng xuy\u00ean trong su\u1ed1t c\u00e1c d\u1ef1 \u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 KPI ph\u1ed5 bi\u1ebfn nh\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" rel=\"noreferrer noopener\">D\u00f2ng ti\u1ec1n<\/a> t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (Operating cash flow\/budgeted cash balances)<\/li>\n\n\n\n<li>Nguy\u00ean v\u1eadt li\u1ec7u (Materials)<\/li>\n\n\n\n<li>Nh\u00e2n c\u00f4ng (Labor)<\/li>\n\n\n\n<li>Chi ph\u00ed b\u00e1n h\u00e0ng (Sales expenses)<\/li>\n\n\n\n<li>V\u00f2ng quay h\u00e0ng t\u1ed3n kho (Inventory turnover)<\/li>\n\n\n\n<li>Chi ph\u00ed h\u00e0nh ch\u00ednh (General &amp; administrative costs)<\/li>\n<\/ul>\n\n\n\n<p>M\u1eb7c d\u00f9 c\u00e1c KPI c\u00f3 th\u1ec3 kh\u00e1c nhau d\u1ef1a tr\u00ean ng\u00e2n s\u00e1ch v\u00e0 m\u1ee5c ti\u00eau d\u1ef1 \u00e1n, nh\u01b0ng nh\u00ecn chung ch\u00fang \u0111\u1ec1u c\u00f3 t\u00e1c d\u1ee5ng gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o ra nh\u1eefng \u00fd t\u01b0\u1edfng ti\u1ebft ki\u1ec7m chi ph\u00ed c\u00f3 gi\u00e1 tr\u1ecb cho c\u00f4ng ty.&nbsp;<\/p>\n\n\n\n<p>Ngo\u00e0i ra, \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u1ed1t h\u01a1n trong t\u01b0\u01a1ng lai g\u1ea7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed theo th\u1eddi gian th\u1ef1c b\u1eb1ng c\u00e1ch \u0111\u1eb7t ra c\u00e1c m\u1ed1c quan tr\u1ecdng c\u1ee7a d\u1ef1 \u00e1n \u2013 l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e2n vi\u00ean s\u1ebd theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n ch\u1eb7t ch\u1ebd h\u01a1n, \u0111\u1ed3ng th\u1eddi v\u00e0 \u0111o l\u01b0\u1eddng chi ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/kiem-soat-chi-phi.png\" alt=\"C\u00e1ch ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-t\u1ed1i-\u01b0u-hoa-chi-phi-nhan-s\u1ef1\">4.3 T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed nh\u00e2n s\u1ef1<\/h3>\n\n\n\n<p>T\u0103ng c\u01b0\u1eddng hi\u1ec7u su\u1ea5t lao \u0111\u1ed9ng th\u00f4ng qua c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n l\u00e0 m\u1ed9t \u00fd t\u01b0\u1edfng hay nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed nh\u00e2n s\u1ef1. Nh\u00e2n vi\u00ean c\u00f3 k\u1ef9 n\u0103ng cao th\u01b0\u1eddng c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n, gi\u1ea3m thi\u1ec3u th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>Linh ho\u1ea1t trong gi\u1edd gi\u1ea5c l\u00e0m vi\u1ec7c c\u0169ng \u0111\u00f3ng g\u00f3p v\u00e0o qu\u00e1 tr\u00ecnh t\u1ed1i \u01b0u ho\u00e1 n\u00e0y. B\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh l\u00e0m vi\u1ec7c t\u1eeb xa ho\u1eb7c l\u00e0m vi\u1ec7c k\u1ebft h\u1ee3p (hybrid-working), doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn kh\u00f4ng gian l\u00e0m vi\u1ec7c, v\u00e0 \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 t\u1eeb m\u1ecdi n\u01a1i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-t\u1ed1i-\u01b0u-hoa-quy-trinh-lam-vi\u1ec7c\">4.4 T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c<\/h3>\n\n\n\n<p>Quy tr\u00ecnh l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u ngu\u1ed3n l\u1ef1c (con ng\u01b0\u1eddi, c\u00f4ng s\u1ee9c, th\u1eddi gian,\u2026) c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ed9t c\u00f4ng vi\u1ec7c ho\u1eb7c d\u1ef1 \u00e1n, gi\u00fap chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng gi\u1ea3m theo. Doanh nghi\u1ec7p c\u0169ng d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i b\u1ecf \u0111\u01b0\u1ee3c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u1ea7n thi\u1ebft ho\u1eb7c l\u00e3ng ph\u00ed, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed ph\u00e1t sinh nh\u01b0ng kh\u00f4ng t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/p>\n\n\n\n<p>C\u00e1ch l\u00e0m n\u00e0y c\u0169ng gi\u00fap c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra c\u1ee7a quy tr\u00ecnh, tr\u1ef1c ti\u1ebfp gi\u00fap doanh nghi\u1ec7p c\u1eaft gi\u1ea3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ki\u1ec3m duy\u1ec7t, t\u00ecm l\u1ed7i sai v\u00e0 s\u1eeda l\u1ed7i.<\/p>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, sau khi s\u1edf h\u1eefu c\u00e1c quy tr\u00ecnh chu\u1ea9n h\u00f3a v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea9y m\u1ea1nh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ea7n x\u1eed l\u00fd th\u00f4ng qua quy tr\u00ecnh m\u00e0 kh\u00f4ng l\u00e0m t\u0103ng chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-5-duy-tri-m\u1ed1i-quan-h\u1ec7-t\u1ed1t-v\u1edbi-cac-nha-cung-c\u1ea5p\">4.5 Duy tr\u00ec m\u1ed1i quan h\u1ec7 t\u1ed1t v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p<\/h3>\n\n\n\n<p>Duy tr\u00ec m\u1ed1i quan h\u1ec7 v\u1eefng ch\u1eafc v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3. M\u1ed9t m\u1ed1i quan h\u1ec7 t\u1ed1t \u0111\u1eb9p th\u01b0\u1eddng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, \u0111i\u1ec3n h\u00ecnh nh\u01b0 \u0111\u01b0\u1ee3c nh\u1eadn \u01b0u \u0111\u00e3i v\u00e0 chi\u1ebft kh\u1ea5u \u0111\u1eb7c bi\u1ec7t gi\u00fap gi\u1ea3m t\u1ed5ng chi ph\u00ed mua h\u00e0ng.<\/p>\n\n\n\n<p>\u0110i\u1ec1u quan tr\u1ecdng h\u01a1n c\u1ea3 l\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ecbnh k\u1ef3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t v\u00e0 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p, t\u1eeb \u0111\u00f3 c\u00f9ng nhau t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p \u0111\u1ec3 c\u1ea3i thi\u1ec7n m\u1ed1i quan h\u1ec7. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc vi\u1ec7c nghi\u00ean c\u1ee9u c\u00e1c nh\u00e0 cung c\u1ea5p m\u1edbi \u2013 nh\u1eefng b\u00ean c\u00f3 s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 t\u1ed1t h\u01a1n, v\u00e0\/ho\u1eb7c chi ph\u00ed th\u1ea5p h\u01a1n.<\/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\/doanh-thu-thuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Doanh thu thu\u1ea7n l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 \u00fd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1ch t\u0103ng doanh thu thu\u1ea7n<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">5. Nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i li\u00ean quan \u0111\u1ebfn chi ph\u00ed doanh nghi\u1ec7p<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-thach-th\u1ee9c\">5.1 Th\u00e1ch th\u1ee9c<\/h3>\n\n\n\n<p><strong>T\u0103ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng do c\u1ea1nh tranh b\u00e1n h\u00e0ng<\/strong><\/p>\n\n\n\n<p>M\u00f4i tr\u01b0\u1eddng kinh doanh \u0111\u1ea7y c\u1ea1nh tranh \u0111ang \u0111\u1eb7t ra th\u00e1ch th\u1ee9c l\u1edbn cho doanh nghi\u1ec7p trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed.&nbsp;<\/p>\n\n\n\n<p>Khi ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c gi\u1ea3m gi\u00e1 t\u1eeb c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb bu\u1ed9c ph\u1ea3i gi\u1ea3m gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 xu\u1ed1ng, khi\u1ebfn l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i \u0111\u01a1n h\u00e0ng gi\u1ea3m \u0111i. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 doanh s\u1ed1 cao h\u01a1n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00f9ng m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn t\u1ed5ng c\u1ed9ng, d\u1eabn \u0111\u1ebfn t\u0103ng cao chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed ph\u00e2n ph\u1ed1i, chi ph\u00ed v\u1eadn chuy\u1ec3n, chi ph\u00ed ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng,\u2026&nbsp;<\/p>\n\n\n\n<p>C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3m gi\u00e1 c\u0169ng th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi chi\u1ebfn l\u01b0\u1ee3c marketing m\u1ea1nh m\u1ebd \u0111\u1ec3 th\u00f4ng b\u00e1o t\u1edbi kh\u00e1ch h\u00e0ng, c\u0169ng g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1ed5ng th\u1ec3.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea1nh tranh c\u0169ng c\u00f3 th\u1ec3 \u0111i k\u00e8m y\u00eau c\u1ea7u c\u1ea3i ti\u1ebfn v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p c\u0169ng b\u1ecb bu\u1ed9c ph\u1ea3i d\u00e0nh th\u00eam chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p><strong>T\u0103ng chi ph\u00ed nh\u00e2n s\u1ef1 \u0111\u1ec3 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i<\/strong><\/p>\n\n\n\n<p>Khi th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng ng\u00e0y c\u00e0ng l\u1edbn v\u00e0 c\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ee9c thu nh\u1eadp, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i c\u1ea1nh tranh th\u00ec m\u1edbi c\u00f3 th\u1ec3 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i. Tuy gi\u1ea3i ph\u00e1p n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i t\u0103ng chi ph\u00ed nh\u00e2n s\u1ef1, nh\u01b0ng l\u1ea1i gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 m\u1edbi.<\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y g\u00e2y s\u1ee9c \u00e9p l\u00ean chi ph\u00ed nh\u00e2n s\u1ef1. Kh\u00f4ng ch\u1ec9 bao g\u1ed3m thu nh\u1eadp, chi ph\u00ed nh\u00e2n s\u1ef1 c\u00f2n li\u00ean quan t\u1edbi c\u00e1c ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i v\u00e0 b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-c\u01a1-h\u1ed9i\">5.2 C\u01a1 h\u1ed9i<\/h3>\n\n\n\n<p><strong>C\u1eaft gi\u1ea3m chi ph\u00ed nh\u1edd \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb tinh g\u1ecdn<\/strong><\/p>\n\n\n\n<p>C\u00f9ng v\u1edbi m\u1ee5c ti\u00eau t\u0103ng doanh thu, nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng \u0111ang h\u01b0\u1edbng t\u1edbi&nbsp;c\u1eaft gi\u1ea3m chi ph\u00ed. Tuy nhi\u00ean \u0111\u00e2y kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u d\u1ec5 d\u00e0ng, b\u1edfi c\u1eaft gi\u1ea3m sai c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, suy gi\u1ea3m doanh thu, k\u00e9o t\u1ee5t hi\u1ec7u su\u1ea5t nh\u00e2n s\u1ef1,\u2026<\/p>\n\n\n\n<p>C\u1eaft gi\u1ea3m chi ph\u00ed \u0111\u00fang c\u00e1ch l\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u1ea7n thi\u1ebft. \u0110\u00e2y ch\u00ednh l\u00e0 k\u1ebft qu\u1ea3 h\u1ee9a h\u1eb9n sau khi \u00e1p d\u1ee5ng c\u00e1c m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb tinh g\u1ecdn kinh \u0111i\u1ec3n v\u00e0o doanh nghi\u1ec7p; \u0111i\u1ec3n h\u00ecnh l\u00e0 <a href=\"https:\/\/base.vn\/blog\/lean-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">m\u00f4 h\u00ecnh Lean<\/a>.<\/p>\n\n\n\n<p>B\u1eb1ng c\u00e1ch \u1ee9ng d\u1ee5ng m\u00f4 h\u00ecnh n\u00e0y \u0111\u1ec3 nh\u1eadn di\u1ec7n l\u00e3ng ph\u00ed, doanh nghi\u1ec7p s\u1ebd nh\u00ecn ra \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed \u1ea9n kh\u00f3 nh\u1eadn th\u1ea5y trong t\u1ea5t c\u1ea3 kh\u00eda c\u1ea1nh ho\u1ea1t \u0111\u1ed9ng nh\u01b0 tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o, qu\u1ea3n l\u00fd, s\u1ea3n xu\u1ea5t,\u2026 D\u1ef1a tr\u00ean \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u1eaft gi\u1ea3m chi ph\u00ed \u0111\u00fang \u0111\u1eafn.<\/p>\n\n\n\n<p><strong>T\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh th\u00f4ng qua c\u00f4ng ngh\u1ec7<\/strong><\/p>\n\n\n\n<p>Trong xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7, ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng&nbsp;c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh: <a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-cong-viec\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c<\/a>, qu\u1ea3n l\u00fd quy tr\u00ecnh, qu\u1ea3n tr\u1ecb m\u1ee5c ti\u00eau, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n,\u2026<\/p>\n\n\n\n<p>C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y \u0111\u1ec1u c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c quy tr\u00ecnh l\u00e0m vi\u1ec7c, t\u1eeb b\u01b0\u1edbc giao nhi\u1ec7m v\u1ee5 \u0111\u1ebfn theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 b\u00e1o c\u00e1o. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c c\u1ea7n thi\u1ebft cho c\u00e1c nhi\u1ec7m v\u1ee5 h\u00e0ng ng\u00e0y, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nh\u00e2n vi\u00ean t\u1eadp trung v\u00e0o c\u00e1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng h\u01a1n. \u0110\u00e2y l\u00e0 c\u01a1 h\u1ed9i tuy\u1ec7t v\u1eddi \u0111\u1ec3 gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1ed5ng th\u1ec3.<\/p>\n\n\n\n<p>C\u00f4ng ngh\u1ec7 c\u0169ng cung c\u1ea5p m\u1ed9t n\u1ec1n t\u1ea3ng cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 chia s\u1ebb&nbsp;<a href=\"https:\/\/base.vn\/blog\/data-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/data-la-gi\/\" rel=\"noreferrer noopener\">d\u1eef li\u1ec7u<\/a>&nbsp;ch\u00ednh x\u00e1c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 l\u00e3ng ph\u00ed trong v\u1eadn h\u00e0nh.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, nh\u1edd \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1edf h\u1eefu h\u1ec7 th\u1ed1ng quy tr\u00ecnh linh ho\u1ea1t v\u00e0 d\u1ec5 d\u00e0ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhanh ch\u00f3ng v\u1edbi thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u00edch \u1ee9ng nhanh ch\u00f3ng v\u1edbi y\u00eau c\u1ea7u v\u00e0 c\u01a1 h\u1ed9i m\u1edbi tr\u00ean th\u1ecb tr\u01b0\u1eddng, kh\u00f4ng ti\u00eau t\u1ed1n qu\u00e1 nhi\u1ec1u chi ph\u00ed cho m\u1ed7i l\u1ea7n thay \u0111\u1ed5i c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-workflow-3.png\" alt=\"\u1ea2nh minh ho\u1ea1 v\u1ec1 Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd quy tr\u00ecnh\u00a0Base Workflow\"\/><figcaption class=\"wp-element-caption\"><em>\u1ea2nh minh ho\u1ea1 v\u1ec1 Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd quy tr\u00ecnh&nbsp;<a href=\"https:\/\/base.vn\/workflow?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Workflow<\/a><\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed b\u1eb1ng c\u00f4ng ngh\u1ec7<\/strong><\/p>\n\n\n\n<p>Ng\u00e0y nay, c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng ho\u00e1 nhi\u1ec1u b\u01b0\u1edbc trong quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed, v\u00ed d\u1ee5 nh\u01b0 thu th\u1eadp d\u1eef li\u1ec7u, b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng, theo d\u00f5i chi ph\u00ed, ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn, \u0111\u1ec1 xu\u1ea5t chi\u1ebfn l\u01b0\u1ee3c c\u1eaft gi\u1ea3m chi ph\u00ed,\u2026<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho quy tr\u00ecnh ki\u1ec3m so\u00e1t chi ph\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ec7 th\u1ed1ng ho\u1ea1ch \u0111\u1ecbnh ngu\u1ed3n l\u1ef1c doanh nghi\u1ec7p (Enterprise Resource Planning \u2013 ERP):&nbsp;<a href=\"https:\/\/base.vn\/blog\/phan-mem-erp-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/phan-mem-erp-la-gi\/\" rel=\"noreferrer noopener\">ERP<\/a>&nbsp;c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng t\u1eeb c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c nhau nh\u01b0 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, Qu\u1ea3n l\u00fd mua h\u00e0ng, Qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng v\u00e0 ph\u00e2n ph\u1ed1i, Qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, B\u00e1o c\u00e1o thu\u1ebf,\u2026&nbsp;<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng (Operations Management Software \u2013 OMS): H\u1ec7 th\u1ed1ng OMS h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1eadp v\u00e0 l\u01b0u tr\u1eef theo th\u1eddi gian th\u1ef1c c\u00e1c d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng nh\u01b0 nh\u00e2n c\u00f4ng, v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c,\u2026 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 \u01b0\u1edbc t\u00ednh chi ph\u00ed.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb chi ph\u00ed: Ph\u1ea7n m\u1ec1m gi\u00fap doanh nghi\u1ec7p thu th\u1eadp d\u1eef li\u1ec7u v\u1ec1 chi ph\u00ed theo th\u1eddi gian th\u1ef1c v\u00e0 t\u1ea1o b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng v\u1ec1 chi ph\u00ed th\u1ef1c t\u1ebf, x\u00e9t duy\u1ec7t chi ph\u00ed theo lu\u1ed3ng, so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi k\u1ebf ho\u1ea1ch chi ph\u00ed ban \u0111\u1ea7u, theo d\u00f5i t\u00ecnh tr\u1ea1ng c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 nh\u1eafc nh\u1edf qu\u00e1 h\u1ea1n,\u2026<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-expense.png\" alt=\"\u1ea2nh minh h\u1ecda v\u1ec1 ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb chi ph\u00ed\u00a0Base Expense, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed\u2026\"\/><figcaption class=\"wp-element-caption\"><em>\u1ea2nh minh h\u1ecda v\u1ec1 <a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/chi-phi-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb chi ph\u00ed&nbsp;Base Expense<\/a>, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed\u2026<\/em><\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-expense-1.png\" alt=\"\u2026 t\u1eeb b\u1ed9 h\u1ed3 s\u01a1 chi ph\u00ed t\u1ed5ng quan t\u1edbi chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n\u2026\"\/><figcaption class=\"wp-element-caption\"><em>\u2026 t\u1eeb b\u1ed9 h\u1ed3 s\u01a1 chi ph\u00ed t\u1ed5ng quan t\u1edbi chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n\u2026<\/em><\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-expense-2.png\" alt=\"\"\/><figcaption class=\"wp-element-caption\"><em>\u2026 theo c\u00e1c lu\u1ed3ng x\u00e9t duy\u1ec7t v\u00e0 qu\u1ea3n l\u00fd khoa h\u1ecdc<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">6. T\u1ea1m k\u1ebft&nbsp;<\/h2>\n\n\n\n<p>H\u00e0nh tr\u00ecnh chinh ph\u1ee5c v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a, t\u1ed1i \u01b0u h\u00f3a \u201cm\u00ea cung\u201d chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u1ea7y th\u00e1ch th\u1ee9c. Qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed kh\u00f4ng nh\u1eefng l\u00e0 b\u00e0i to\u00e1n quy\u1ebft \u0111\u1ecbnh s\u1ef1 s\u1ed1ng c\u00f2n c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, m\u00e0 c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong l\u00e2u d\u00e0i.<\/p>\n\n\n\n<p>Hy v\u1ecdng r\u1eb1ng c\u00e1c doanh nghi\u1ec7p s\u1ebd s\u1edbm t\u00ecm ra c\u00e1ch th\u1ee9c v\u00e0 c\u00f4ng c\u1ee5 ph\u00f9 h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u n\u00e0y!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong kinh doanh, &#8220;chi ph\u00ed&#8221; kh\u00f4ng ch\u1ec9 l\u00e0 con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed, c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 vai tr\u00f2 c\u1ee7a t\u1eebng lo\u1ea1i s\u1ebd gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1592,"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-1590","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 l\u00e0 g\u00ec? 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