{"id":3201,"date":"2024-03-11T10:37:47","date_gmt":"2024-03-11T03:37:47","guid":{"rendered":"\/blog\/?p=3201"},"modified":"2025-08-09T09:41:07","modified_gmt":"2025-08-09T02:41:07","slug":"cong-no-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/cong-no-la-gi\/","title":{"rendered":"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? Gi\u1ea3i m\u00e3 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn, hi\u1ec3u r\u00f5 v\u1ec1 c\u00f4ng n\u1ee3 v\u00e0 qu\u1ea3n l\u00fd ch\u00fang hi\u1ec7u qu\u1ea3 c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 duy tr\u00ec \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o \u0111\u1ecbnh ngh\u0129a c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m c\u00f3 li\u00ean quan, ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3, quy tr\u00ecnh t\u1eebng b\u01b0\u1edbc x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, c\u0169ng nh\u01b0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 h\u1eefu \u00edch.<\/p>\n\n\n\n<p>N\u1ebfu b\u1ea1n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p, nh\u00e2n s\u1ef1 thu\u1ed9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t ng\u01b0\u1eddi quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 <a href=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>, b\u00e0i vi\u1ebft n\u00e0y l\u00e0 d\u00e0nh cho b\u1ea1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\">1. \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-cong-n\u1ee3-la-gi\">1.1. C\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p>C\u00f4ng n\u1ee3 l\u00e0 kho\u1ea3n ti\u1ec1n ph\u00e1t sinh khi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c, nh\u01b0ng kh\u00f4ng thanh to\u00e1n ho\u1eb7c thanh to\u00e1n ch\u01b0a \u0111\u1ee7 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Thay v\u00e0o \u0111\u00f3, kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 thanh to\u00e1n sau, t\u1ea1o th\u00e0nh m\u1ed9t kho\u1ea3n n\u1ee3.&nbsp;<\/p>\n\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, c\u00f4ng n\u1ee3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n, t\u1ee9c l\u00e0 nh\u1eefng kho\u1ea3n n\u1ee3 d\u1ef1 \u0111\u1ecbnh tr\u1ea3 l\u00fd t\u01b0\u1edfng nh\u1ea5t l\u00e0 trong n\u0103m. C\u00f2n c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n \u2013 ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n vay kh\u00e1c ph\u1ea3i m\u1ea5t h\u01a1n 12 th\u00e1ng \u0111\u1ec3 tr\u1ea3 h\u1ebft \u2013 th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c kho\u1ea3n n\u1ee3 ri\u00eang bi\u1ec7t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o c\u00f4ng n\u1ee3.&nbsp;<\/p>\n\n\n\n<p>Trong m\u00f4i tr\u01b0\u1eddng kinh doanh, kh\u00e1i ni\u1ec7m c\u00f4ng n\u1ee3 th\u01b0\u1eddng bi\u1ec3u th\u1ecb cho c\u1ea3 hai kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 ho\u1eb7c \u0111ang ch\u1edd thu t\u1eeb m\u1ed9t b\u00ean kh\u00e1c.<\/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\/cong-no-la-gi.png\" alt=\"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec?\"\/><figcaption class=\"wp-element-caption\"><em>C\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng trong&nbsp;<a href=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh&nbsp;doanh nghi\u1ec7p<\/a>, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u00fang h\u1ea1n v\u00e0 doanh nghi\u1ec7p kh\u00f4ng g\u1eb7p v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n do c\u00f4ng n\u1ee3 t\u00edch t\u1ee5 qu\u00e1 m\u1ee9c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-phan-lo\u1ea1i-cong-n\u1ee3\">1.2. Ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3<\/h3>\n\n\n\n<p><strong>C\u00f4ng n\u1ee3 ph\u1ea3i thu:&nbsp;<\/strong>L\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u00f3 quy\u1ec1n thu t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, t\u1eeb \u0111\u1ed1i t\u00e1c ho\u1eb7c kh\u00e1ch h\u00e0ng. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n ngay l\u1eadp t\u1ee9c.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/li>\n\n\n\n<li>Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n\n\n\n<li>Ph\u1ea3i thu theo t\u1eebng giai \u0111o\u1ea1n c\u1ee7a ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3:&nbsp;<\/strong>L\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, ho\u1eb7c c\u00e1c nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c kinh doanh, bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c kho\u1ea3n cho m\u1ee5c \u0111\u00edch kh\u00e1c.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n\n\n\n<li>Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n\n\n\n<li>Chi ph\u00ed ph\u1ea3i tr\u1ea3&nbsp;<\/li>\n\n\n\n<li>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 Nh\u00e0 n\u01b0\u1edbc<\/li>\n\n\n\n<li>Ph\u1ea3i tr\u1ea3 theo t\u1eebng giai \u0111o\u1ea1n c\u1ee7a ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-cong-n\u1ee3-ti\u1ebfng-anh-la-gi\">1.3. C\u00f4ng n\u1ee3 ti\u1ebfng Anh l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p>Trong ti\u1ebfng Anh, thu\u1eadt ng\u1eef \u201cdebt\u201d th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng chung \u0111\u1ec3 ch\u1ec9 c\u00f4ng n\u1ee3. Tuy nhi\u00ean, khi mu\u1ed1n ch\u1ec9 r\u00f5 m\u1ed9t lo\u1ea1i c\u00f4ng n\u1ee3 c\u1ee5 th\u1ec3 th\u00ec c\u1ea7n s\u1eed d\u1ee5ng \u0111\u1ebfn c\u00e1c thu\u1eadt ng\u1eef kh\u00e1c: \u201cpayables\u201d l\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 \u201creceivables\u201d l\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu.&nbsp;<\/p>\n\n\n\n<p>T\u01b0\u01a1ng \u1ee9ng, k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 \u2013 Account Payable (AP) v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu tr\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i thu \u2013 Account Receivable (AR).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-4-m\u1ed9t-s\u1ed1-thu\u1eadt-ng\u1eef-co-lien-quan-t\u1edbi-cong-n\u1ee3\">1.4. M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef c\u00f3 li\u00ean quan t\u1edbi c\u00f4ng n\u1ee3<\/h3>\n\n\n\n<p><strong>Ki\u1ec3m tra c\u00f4ng n\u1ee3 (Auditing account):&nbsp;<\/strong>L\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra l\u1ea1i c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y.<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 (Debt comparison):<\/strong>&nbsp;L\u00e0 ho\u1ea1t \u0111\u1ed9ng so s\u00e1nh c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u1edbi s\u1ed1 li\u1ec7u c\u00f3 tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c trong giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<p><strong>B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 (Debt report):&nbsp;<\/strong>L\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u1eadp b\u00e1o c\u00e1o \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 nh\u1eb1m l\u00ean k\u1ebf ho\u1ea1ch ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd t\u1ed1i \u01b0u h\u01a1n.&nbsp;<\/p>\n\n\n\n<p><strong>Thu h\u1ed3i c\u00f4ng n\u1ee3 (Collecting debt):&nbsp;<\/strong>L\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i l\u1ea1i s\u1ed1 ti\u1ec1n m\u00e0 kh\u00e1ch h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c kinh doanh \u0111ang n\u1ee3 doanh nghi\u1ec7p, x\u1ea3y ra khi h\u1ecd kh\u00f4ng thanh to\u00e1n ho\u1eb7c ch\u1eadm thanh to\u00e1n so v\u1edbi th\u1eddi h\u1ea1n \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/p>\n\n\n\n<p><strong>C\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 (Clearing debt):&nbsp;<\/strong>L\u00e0 ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra gi\u1eefa hai ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb kinh doanh khi h\u1ecd mua b\u00e1n ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eabn nhau; khi \u0111\u00f3 giao d\u1ecbch thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/p>\n\n\n\n<p><strong>M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef kh\u00e1c v\u00e0 t\u00ean ti\u1ebfng Anh t\u01b0\u01a1ng \u1ee9ng:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/base.vn\/blog\/ke-toan-cong-no\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/ke-toan-cong-no\/\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/a>: Accounting liabilities<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3: Debt accounting<\/li>\n\n\n\n<li>X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3: Debt confirmation<\/li>\n\n\n\n<li>N\u1ee3 qu\u00e1 h\u1ea1n: Outstanding debt<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">2. Vai tr\u00f2 c\u1ee7a c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\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\/vai-tro-cua-cong-no-trong-doanh-nghiep.png\" alt=\"Vai tr\u00f2 c\u1ee7a c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>Vai tr\u00f2 c\u1ee7a c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00f4ng n\u1ee3 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh n\u1ed5i b\u1eadt.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng n\u1ee3 \u0111\u1ec3&nbsp;<strong>t\u0103ng c\u01b0\u1eddng d\u00f2ng ti\u1ec1n<\/strong>&nbsp;v\u00e0 linh ho\u1ea1t duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh.&nbsp;<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p v\u00e0 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 trong v\u00f2ng 40 ng\u00e0y. Thay v\u00ec thanh to\u00e1n ngay l\u1eadp t\u1ee9c, doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh gi\u1eef l\u1ea1i ti\u1ec1n m\u1eb7t trong qu\u1ef9 t\u00e0i ch\u00ednh trong kho\u1ea3ng th\u1eddi gian 40 ng\u00e0y n\u00e0y, v\u00e0 s\u1eed d\u1ee5ng kho\u1ea3n ti\u1ec1n \u0111\u00f3 m\u1ed9t c\u00e1ch th\u00f4ng minh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kinh doanh: mua th\u00eam h\u00e0ng h\u00f3a, n\u00e2ng c\u1ea5p trang thi\u1ebft b\u1ecb, t\u0103ng c\u01b0\u1eddng d\u1ecbch v\u1ee5,\u2026<\/li>\n\n\n\n<li>\u0110\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n: tr\u1ea3 l\u01b0\u01a1ng nh\u00e2n s\u1ef1, chi tr\u1ea3 m\u1ed9t kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00e1c,\u2026&nbsp;<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o <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> d\u00e0i h\u1ea1n: chi tr\u1ea3 l\u00e3i su\u1ea5t cho vay, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n<\/li>\n\n\n\n<li>D\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh: s\u1eb5n s\u00e0ng chi tr\u1ea3 cho c\u00e1c chi ph\u00ed ph\u00e1t sinh, ho\u1eb7c c\u00f3 \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c c\u01a1 h\u1ed9i kinh doanh b\u1ea5t ng\u1edd \u2013 m\u00e0 kh\u00f4ng c\u1ea7n t\u1ef1 chi ti\u00eau t\u1eeb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c t\u00ecm ki\u1ebfm ngu\u1ed3n v\u1ed1n b\u1ed5 sung t\u1eeb b\u00ean ngo\u00e0i.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3&nbsp;<strong>chuy\u1ec3n \u0111\u1ed5i ch\u00fang th\u00e0nh ti\u1ec1n m\u1eb7t<\/strong>&nbsp;th\u00f4ng qua m\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 nh\u01b0 b\u1ea3o \u0111\u1ea3m vay, b\u00e1n c\u00f4ng n\u1ee3 ho\u1eb7c ch\u1ee9ng ch\u1ec9 ti\u1ec1n m\u1eb7t,\u2026<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f4ng n\u1ee3 c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng&nbsp;<strong>h\u1ed7 tr\u1ee3 chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng kinh doanh<\/strong>&nbsp;c\u1ee7a doanh nghi\u1ec7p. C\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n linh ho\u1ea1t lu\u00f4n r\u1ea5t c\u00f3 \u00edch trong vi\u1ec7c thu h\u00fat kh\u00e1ch h\u00e0ng m\u1edbi v\u00e0 gi\u1eef ch\u00e2n c\u00e1c kh\u00e1ch h\u00e0ng c\u0169. L\u1ea5y v\u00ed d\u1ee5, vi\u1ec7c cho ph\u00e9p kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n ch\u1eadm sau 30 ng\u00e0y sau mua c\u00f3 th\u1ec3 gi\u00fap h\u1ecd gi\u1ea3m b\u1edbt \u0111\u00e1ng k\u1ec3 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh; v\u00e0 gi\u1eefa 2 nh\u00e0 cung c\u1ea5p c\u00f3 c\u00f9ng s\u1ea3n ph\u1ea9m v\u00e0 gi\u00e1 ti\u1ec1n, kh\u00e1ch h\u00e0ng s\u1ebd c\u00f3 xu h\u01b0\u1edbng l\u1ef1a ch\u1ecdn vi\u1ec7c \u201c\u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ch\u1eadm\u201d n\u00e0y 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\/bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1ch ph\u00e2n t\u00edch, c\u00e1ch l\u1eadp &amp; m\u1eabu BC\u0110KT theo th\u00f4ng t\u01b0 200<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">3. Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-quy-trinh-x\u1eed-ly-cong-n\u1ee3-ph\u1ea3i-tr\u1ea3\">3.1. Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i linh ho\u1ea1t t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng ng\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p c\u1ee5 th\u1ec3. Th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh n\u00e0y bao g\u1ed3m c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n sau:<\/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\/quy-trinh-xu-ly-cong-no-phai-tra.png\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3\"\/><figcaption class=\"wp-element-caption\"><em>Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Xem x\u00e9t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ngu\u1ed3n g\u1ed1c c\u1ee7a c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ea7n tr\u1ea3, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n \u0111\u00e3 th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p.<\/li>\n\n\n\n<li>X\u00e1c nh\u1eadn r\u1eb1ng c\u00f4ng n\u1ee3 n\u00e0y l\u00e0 h\u1ee3p l\u1ec7 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n, b\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi c\u00e1c b\u1ea3n ghi t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng, ch\u00ednh s\u00e1ch thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 cung c\u1ea5p. C\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng, s\u00e9c ho\u1eb7c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c.<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 c\u1ea7n li\u00ean l\u1ea1c v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c kinh doanh \u0111\u1ec3 th\u1ecfa thu\u1eadn l\u1ea1i v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh \u01b0u ti\u00ean thanh to\u00e1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 quan tr\u1ecdng, c\u1ea5p thi\u1ebft c\u1ee7a c\u00f4ng n\u1ee3 v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 4: Chu\u1ea9n b\u1ecb th\u00f4ng tin thanh to\u00e1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp phi\u1ebfu thanh to\u00e1n ho\u1eb7c h\u00f3a \u0111\u01a1n thanh to\u00e1n ch\u1ee9a \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 c\u00f4ng n\u1ee3, bao g\u1ed3m s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, m\u00e3 s\u1ed1 h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u00e2n h\u00e0ng, th\u00f4ng tin li\u00ean h\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0 nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n thanh to\u00e1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, th\u1ef1c hi\u1ec7n thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n\n\n\n<li>Ghi nh\u1eadn th\u00f4ng tin thanh to\u00e1n, bao g\u1ed3m ng\u00e0y thanh to\u00e1n, s\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 th\u00f4ng tin li\u00ean quan trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 6: Theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Theo d\u00f5i vi\u1ec7c thanh to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 thanh to\u00e1n trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 7: X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 ho\u1eb7c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 ho\u1eb7c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh (v\u00ed d\u1ee5 nh\u01b0 tranh ch\u1ea5p), b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh thanh to\u00e1n ho\u1eb7c th\u01b0\u01a1ng l\u01b0\u1ee3ng l\u1ea1i v\u1edbi nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 8: \u0110\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1ec1 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty (s\u1ed5 s\u00e1ch, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh,\u2026)<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o v\u1ec1 t\u00ecnh tr\u1ea1ng c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n cho c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m nh\u00e0 qu\u1ea3n l\u00fd, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-quy-trinh-x\u1eed-ly-cong-n\u1ee3-ph\u1ea3i-thu-nbsp\">3.2. Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu&nbsp;<\/h3>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n nhi\u1ec1u b\u01b0\u1edbc theo th\u1ee9 t\u1ef1 l\u1ea7n l\u01b0\u1ee3t \u0111\u1ec3 x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/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\/quy-trinh-xu-ly-cong-no-phai-thu.png\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu\u00a0\"\/><figcaption class=\"wp-element-caption\"><em>Quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu&nbsp;<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Xem x\u00e9t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ea7n thu v\u00e0 th\u1eddi gian thu theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00f4ng n\u1ee3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3, bao g\u1ed3m s\u1ed1 ti\u1ec1n, ng\u00e0y h\u1ebft h\u1ea1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/li>\n\n\n\n<li>X\u00e1c nh\u1eadn r\u1eb1ng c\u00f4ng n\u1ee3 n\u00e0y l\u00e0 h\u1ee3p l\u1ec7 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c thu b\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi c\u00e1c b\u1ea3n ghi t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 3: G\u1eedi th\u00f4ng b\u00e1o thu ti\u1ec1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u1eedi th\u00f4ng b\u00e1o thu ti\u1ec1n (ch\u00ednh th\u1ee9c) cho kh\u00e1ch h\u00e0ng, bao g\u1ed3m th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n ph\u1ea3i thu, ng\u00e0y h\u1ebft h\u1ea1n v\u00e0 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u00f3 s\u1eb5n<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 c\u1ea7n b\u00e1o l\u1ea1i v\u1edbi \u0111\u1ea7u m\u1ed1i l\u00e0m vi\u1ec7c c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 vi\u1ec7c \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 c\u1ea7n nh\u1eafc nh\u1edf kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f4ng n\u1ee3 b\u1ecb qu\u00e1 h\u1ea1n thanh to\u00e1n&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 4: Theo d\u00f5i vi\u1ec7c thu ti\u1ec1n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Theo d\u00f5i vi\u1ec7c thu ti\u1ec1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n, \u0111\u00fang s\u1ed1 ti\u1ec1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u00e3 th\u1ed1ng nh\u1ea5t<\/li>\n\n\n\n<li>Ghi nh\u1eadn th\u00f4ng tin v\u1ec1 vi\u1ec7c thu ti\u1ec1n, bao g\u1ed3m ng\u00e0y thu, s\u1ed1 ch\u1ee9ng t\u1eeb thu ti\u1ec1n v\u00e0 th\u00f4ng tin li\u00ean quan trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 5: X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 tranh ch\u1ea5p<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, bao g\u1ed3m gi\u1ea3i quy\u1ebft c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00f4ng n\u1ee3 ph\u1ea3i thu n\u1ebfu c\u00f3<\/li>\n\n\n\n<li>N\u1ebfu kh\u00e1ch h\u00e0ng g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 thanh to\u00e1n, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc v\u1ec1 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n linh ho\u1ea1t, k\u1ebf ho\u1ea1ch tr\u1ea3 n\u1ee3, hay vi\u1ec7c \u0111\u1eb7t ra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t cho vi\u1ec7c thanh to\u00e1n<\/li>\n\n\n\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n n\u1ee3 l\u1edbn b\u1ecb qu\u00e1 h\u1ea1n qu\u00e1 l\u00e2u, c\u00f3 th\u1ec3 c\u1ea7n s\u1ef1 tham gia c\u1ee7a ban l\u00e3nh \u0111\u1ea1o c\u1ea5p cao, c\u1ed1 v\u1ea5n ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c c\u01a1 quan thu n\u1ee3<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 6: \u0110\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1ec1 c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh kh\u00e1c. C\u00f4ng n\u1ee3 ph\u1ea3i thu s\u1ebd gi\u1ea3m \u0111i t\u01b0\u01a1ng \u1ee9ng sau m\u1ed7i l\u1ea7n kh\u00e1ch h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c thanh to\u00e1n cho doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o v\u1ec1 t\u00ecnh tr\u1ea1ng c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n cho c\u00e1c b\u00ean li\u00ean quan trong doanh nghi\u1ec7p, bao g\u1ed3m b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">4. C\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3 v\u00e0 c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-cac-r\u1ee7i-ro-th\u01b0\u1eddng-g\u1eb7p-trong-quy-trinh-x\u1eed-ly-cong-n\u1ee3\">4.1. C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3<\/h3>\n\n\n\n<p><strong>R\u1ee7i ro t\u00edn d\u1ee5ng<\/strong><\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng th\u00e1ch th\u1ee9c trong quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3 ch\u00ednh l\u00e0 r\u1ee7i ro t\u00edn d\u1ee5ng, khi kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n \u0111\u00fang h\u1ea1n, g\u00e2y thi\u1ec7t h\u1ea1i cho t\u00e0i ch\u00ednh doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>N\u1ebfu kh\u00e1ch h\u00e0ng ph\u00e1 s\u1ea3n ho\u1eb7c g\u1eb7p v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t m\u00e1t to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n l\u1edbn c\u1ee7a s\u1ed1 ti\u1ec1n c\u00f4ng n\u1ee3.<\/p>\n\n\n\n<p>Vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi thi\u1ebft l\u1eadp quan h\u1ec7 kinh doanh l\u00e0 quan tr\u1ecdng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng li\u00ean t\u1ee5c qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00edn d\u1ee5ng kh\u00e1ch h\u00e0ng \u0111\u1ec3 theo d\u00f5i thay \u0111\u1ed5i trong t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c theo th\u1eddi gian.<\/p>\n\n\n\n<p><strong>R\u1ee7i ro h\u1ec7 th\u1ed1ng v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng r\u1ee7i ro ch\u00ednh l\u00e0 s\u1ef1 c\u1ed1 v\u00e0 l\u1ed7i trong h\u1ec7 th\u1ed1ng, bao g\u1ed3m c\u1ea3 l\u1ed7i t\u1eeb ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 c\u00e1c thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt s\u1ed1. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ea5t m\u00e1t d\u1eef li\u1ec7u ho\u1eb7c gi\u00e1n \u0111o\u1ea1n trong quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3.<\/p>\n\n\n\n<p>N\u1ebfu h\u1ec7 th\u1ed1ng kh\u00f4ng c\u00f3 c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng ho\u1eb7c kh\u1ea3 n\u0103ng theo d\u00f5i \u0111\u1ec1u \u0111\u1eb7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng nh\u1eadn bi\u1ebft k\u1ecbp th\u1eddi v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong quy tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3.<\/p>\n\n\n\n<p><strong>R\u1ee7i ro ph\u00e1p l\u00fd<\/strong><\/p>\n\n\n\n<p>N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi tranh c\u00e3i v\u00e0 kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd c\u00f4ng n\u1ee3.<\/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\/quan-tri-rui-ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc &amp; quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro cho doanh nghi\u1ec7p<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-cac-chi\u1ebfn-l\u01b0\u1ee3c-t\u1ed1i-\u01b0u-cong-n\u1ee3-ph\u1ea3i-tr\u1ea3\">4.2. C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\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\/chien-luoc-toi-uu-cong-no.png\" alt=\"C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>C\u00e1ch 1: Thi\u1ebft l\u1eadp quy tr\u00ecnh ch\u1ecdn l\u1ecdc nh\u00e0 cung c\u1ea5p<\/strong><\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng thanh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 thi\u1ebft l\u1eadp danh s\u00e1ch c\u00e1c nh\u00e0 cung c\u1ea5p \u01b0u ti\u00ean. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n ngo\u00e0i lu\u1ed3ng v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p d\u1ec5 nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n \u01b0u \u0111\u00e3i.&nbsp;<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng d\u00e0nh cho doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thi\u1ebft l\u1eadp c\u00e1c \u01b0u ti\u00ean cho qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p, v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u00e1c nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t v\u00e0 ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh (v\u00ed d\u1ee5: Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 Gi\u00e1m \u0111\u1ed1c mua h\u00e0ng).<\/li>\n\n\n\n<li>Thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 nh\u00e0 cung c\u1ea5p v\u00e0 t\u1eadn d\u1ee5ng ch\u00fang trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n \u0111\u1ec3 thuy\u1ebft ph\u1ee5c nh\u00e0 cung c\u1ea5p c\u1ea3i thi\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng, gi\u00e1 c\u1ea3,\u2026<\/li>\n\n\n\n<li>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 v\u1ecb th\u1ebf m\u1ea1nh h\u01a1n trong cu\u1ed9c \u0111\u00e0m ph\u00e1n, h\u00e3y \u0111\u1ec1 c\u1eadp t\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n k\u00e9o d\u00e0i.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i \u0111\u00e0m ph\u00e1n gi\u00e1 c\u1ea3 t\u1ed1t h\u01a1n, v\u00ed d\u1ee5 nh\u01b0 y\u00eau c\u1ea7u c\u00e1c nh\u00e0 cung c\u1ea5p \u0111\u01b0a ra m\u1ee9c gi\u00e1 th\u1ea5p h\u01a1n so v\u1edbi \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p b\u1ea1n, ho\u1eb7c gi\u1ea3m gi\u00e1 n\u1ebfu mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e1ch 2: Thi\u1ebft l\u1eadp quy tr\u00ecnh qu\u1ea3n l\u00fd th\u00f4ng tin c\u1ee7a nh\u00e0 cung c\u1ea5p<\/strong><\/p>\n\n\n\n<p>Sau khi b\u1ea1n \u0111\u00e3 \u0111\u00e0m ph\u00e1n c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p, vi\u1ec7c quan tr\u1ecdng l\u00e0 theo d\u00f5i v\u00e0 tu\u00e2n th\u1ee7 theo \u0111\u00fang c\u00e1c th\u00f4ng tin n\u00e0y. H\u00e3y c\u1ea9n tr\u1ecdng v\u1edbi c\u00e1c l\u1ed7i thanh to\u00e1n do sai l\u1ec7ch d\u1eef li\u1ec7u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ee3 qu\u00e1 h\u1ea1n, t\u1eeb \u0111\u00f3 kh\u00f4ng th\u1ec3 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c \u01b0u \u0111\u00e3i hi\u1ec7n c\u00f3 v\u00e0 th\u1eadm ch\u00ed g\u00e2y ra gi\u00e1n \u0111o\u1ea1n trong ngu\u1ed3n cung. \u0110\u1ec3 tr\u00e1nh nh\u1eefng h\u1eadu qu\u1ea3 n\u00e0y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng mua s\u1eafm v\u00e0 thanh to\u00e1n ghi nh\u1eadn ch\u00ednh x\u00e1c t\u1ea5t c\u1ea3 c\u00e1c <a href=\"https:\/\/base.vn\/blog\/sla-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">th\u1ecfa thu\u1eadn m\u1ee9c \u0111\u1ed9 d\u1ecbch v\u1ee5 (SLAs)<\/a> trong h\u1ee3p \u0111\u1ed3ng. D\u1eef li\u1ec7u c\u1ee7a nh\u00e0 cung c\u1ea5p n\u00ean bao g\u1ed3m chi ti\u1ebft v\u1ec1 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 cung c\u1ea5p, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng, th\u1eddi gian giao h\u00e0ng, tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 b\u1ea5t k\u1ef3 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u00e0o c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n nh\u01b0 gi\u1ea3m gi\u00e1 ho\u1eb7c chi\u1ebft kh\u1ea5u \u0111ang di\u1ec5n ra ho\u1eb7c c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ecbnh k\u1ef3. N\u1ebfu c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p thay \u0111\u1ed5i ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u00e0m ph\u00e1n l\u1ea1i, d\u1eef li\u1ec7u t\u1ed5ng th\u1ec3 c\u1ee7a nh\u00e0 cung c\u1ea5p c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9.<\/li>\n\n\n\n<li>Lu\u00f4n l\u01b0u tr\u1eef c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 ho\u00e1 \u0111\u01a1n mua h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p. M\u1ed9t h\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i li\u1ec7u tr\u1ef1c tuy\u1ebfn c\u00f3 th\u1ec3 gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh n\u00e0y, bao g\u1ed3m vi\u1ec7c t\u00ecm ki\u1ebfm l\u1ea1i th\u00f4ng tin.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e1ch 3: Thi\u1ebft l\u1eadp quy tr\u00ecnh r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng nh\u00e0 cung c\u1ea5p<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 ng\u0103n ch\u1eb7n vi\u1ec7c nh\u00e0 cung c\u1ea5p l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch th\u00f4ng tin ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 gian l\u1eadn \u2013 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thanh to\u00e1n qu\u00e1 m\u1ee9c ho\u1eb7c thanh to\u00e1n tr\u00f9ng l\u1eb7p, vi\u1ec7c ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p l\u00e0 h\u1ebft s\u1ee9c quan tr\u1ecdng. Doanh nghi\u1ec7p n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch c\u00f3 th\u1ec3 ki\u1ec3m tra ch\u1eb7t ch\u1ebd v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y. Nh\u00f3m n\u00e0y c\u0169ng n\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 v\u1ec1 hi\u1ec7u su\u1ea5t c\u1ee7a nh\u00e0 cung c\u1ea5p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ecd v\u1eabn \u0111ang tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n\n\n<li>\u0110\u01b0a v\u00e0o h\u1ee3p \u0111\u1ed3ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ec1n b\u00f9, b\u1ed3i th\u01b0\u1eddng, x\u1eed ph\u1ea1t,\u2026 trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd \u0111\u00e3 sai ph\u1ea1m ho\u1eb7c thi\u1ebfu s\u00f3t \u1edf m\u1ed9t kh\u00eda c\u1ea1nh n\u00e0o \u0111\u00f3.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e1ch 4: Thi\u1ebft l\u1eadp quy tr\u00ecnh mua h\u00e0ng n\u1ed9i b\u1ed9<\/strong><\/p>\n\n\n\n<p>Ch\u1eafc h\u1eb3n doanh nghi\u1ec7p b\u1ea1n s\u1ebd c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi h\u00e0ng tr\u0103m, th\u1eadm ch\u00ed h\u00e0ng ngh\u00ecn nh\u00e0 cung c\u1ea5p. V\u00ec v\u1eady, vi\u1ec7c theo d\u00f5i t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 kh\u1edbp ch\u00fang v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c. Doanh nghi\u1ec7p c\u0169ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro chi ti\u00eau qu\u00e1 m\u1ee9c ho\u1eb7c ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi nh\u1eefng nh\u00e0 cung c\u1ea5p ph\u00e1t sinh ngo\u00e0i ki\u1ec3m so\u00e1t.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 ng\u0103n ch\u1eb7n \u0111i\u1ec1u n\u00e0y, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh mua h\u00e0ng n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 vi\u1ec7c c\u1ea7n l\u00e0m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p xu\u1ea5t \u0111\u01a1n \u0111\u1eb7t h\u00e0ng cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n h\u00e0ng m\u1edbi, v\u00e0 c\u1ed1 \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n. Khi nh\u1eadn h\u00e0ng, doanh nghi\u1ec7p s\u1ebd so s\u00e1nh ho\u00e1 \u0111\u01a1n mua h\u00e0ng v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li>C\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i th\u1eddi gian ph\u1ea3i tr\u1ea3 c\u00f4ng n\u1ee3 theo t\u1eebng nh\u00e0 cung c\u1ea5p v\u00e0 theo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n.&nbsp;<\/li>\n\n\n\n<li>T\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n s\u1edbm, ho\u1eb7c gi\u1ea3m gi\u00e1 theo s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ho\u1eb7c c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u01b0\u1ee3c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p \u2013 n\u1ebfu nh\u01b0 \u0111i\u1ec1u n\u00e0y c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Thi\u1ebft l\u1eadp c\u00e1c ch\u1ec9 s\u1ed1 r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (nh\u01b0 t\u1ea7n su\u1ea5t h\u00f3a \u0111\u01a1n kh\u1edbp v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ph\u1ea7n tr\u0103m h\u00f3a \u0111\u01a1n thanh to\u00e1n \u0111\u00fang h\u1ea1n, ph\u1ea7n tr\u0103m chi\u1ebft kh\u1ea5u,\u2026) v\u00e0 tu\u00e2n th\u1ee7 trong to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Khi mua m\u1ed9t s\u1ea3n ph\u1ea9m m\u1edbi ho\u1eb7c c\u00f3 r\u1ee7i ro cao, h\u00e3y th\u01b0\u01a1ng l\u01b0\u1ee3ng \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi h\u1ea1n thanh to\u00e1n nh\u1eb1m t\u0103ng v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e1ch 5: Thi\u1ebft l\u1eadp quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n<\/strong><\/p>\n\n\n\n<p>Thi\u1ebft l\u1eadp v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t c\u00e1ch kh\u00e1c \u0111\u1ec3 c\u1ea3i thi\u1ec7n t\u00ednh thanh kho\u1ea3n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 m\u1eb9o h\u1eefu \u00edch d\u00e0nh cho doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n v\u1edbi nh\u00e0 cung c\u1ea5p.<\/li>\n\n\n\n<li>T\u1eeb ch\u1ed1i thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u00ednh x\u00e1c (v\u00ed d\u1ee5: sai s\u00f3t v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 ti\u1ec1n, \u0111\u1ecba ch\u1ec9,\u2026) v\u00e0 tr\u1ea3 l\u1ea1i ch\u00fang cho nh\u00e0 cung c\u1ea5p.<\/li>\n\n\n\n<li>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n v\u00e0 th\u00eam nh\u00e3n m\u1ed1c th\u1eddi gian ng\u00e0y th\u00e1ng ch\u1ee5p l\u00ean c\u00e1c b\u1ee9c \u1ea3nh (date stamp). H\u00e3y ch\u1eafc ch\u1eafn r\u1eb1ng b\u01b0\u1edbc n\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh theo \u0111\u00fang SLA n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb tr\u01b0\u1edbc, v\u00ed d\u1ee5 nh\u01b0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong v\u00f2ng hai ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n\n\n\n<li>Thanh to\u00e1n h\u00f3a \u0111\u01a1n khi \u0111\u1ebfn \u0111\u00fang h\u1ea1n, kh\u00f4ng thanh to\u00e1n s\u1edbm.<\/li>\n\n\n\n<li>Tri\u1ec3n khai h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 cho ph\u00e9p nh\u00e0 cung c\u1ea5p g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-cac-chi\u1ebfn-l\u01b0\u1ee3c-t\u1ed1i-\u01b0u-cong-n\u1ee3-ph\u1ea3i-thu\">4.3. C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/h3>\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\/chien-luoc-toi-uu-cong-no-phai-thu.png\" alt=\"C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i thu\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>C\u00e1ch 1: Ch\u1ecdn l\u1ecdc v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u1ec1u uy t\u00edn v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng g\u1eedi c\u00e1c l\u1ecbch s\u1eed ch\u1ee9ng minh t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd,\u0111i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c \u0111\u00e1ng k\u1ec3 nh\u1eefng r\u1ee7i ro tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n ch\u1eadm ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 kh\u00f4ng tr\u1ea3 ti\u1ec1n.<\/p>\n\n\n\n<p><strong>C\u00e1ch 2: \u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch thanh to\u00e1n s\u1edbm v\u00e0 x\u1eed ph\u1ea1t thanh to\u00e1n mu\u1ed9n<\/strong><\/p>\n\n\n\n<p>M\u1ed9t chi\u1ebfn l\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn l\u00e0 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n chi\u1ebft kh\u1ea5u nh\u1ecf (c\u00f3 th\u1ec3 5%) n\u1ebfu h\u1ecd thanh to\u00e1n \u0111\u00fang ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y \u0111\u00e1o h\u1ea1n. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u1ec5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n ph\u00ed b\u1ed3i th\u01b0\u1eddng ho\u1eb7c l\u00e3i su\u1ea5t theo nh\u01b0 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 tho\u1ea3 thu\u1eadn.<\/p>\n\n\n\n<p>Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, giao ti\u1ebfp hi\u1ec7u qu\u1ea3 v\u1edbi kh\u00e1ch h\u00e0ng lu\u00f4n l\u00e0 gi\u1ea3i ph\u00e1p h\u1eefu \u00edch \u0111\u1ec3 th\u00fac \u0111\u1ea9y h\u1ecd thanh to\u00e1n \u0111\u00fang h\u1ea1n. H\u00f3a \u0111\u01a1n c\u1ea7n bao g\u1ed3m c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng. Doanh nghi\u1ec7p c\u1ea7n li\u00ean l\u1ea1c th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 nh\u1eafc nh\u1edf k\u1ecbp th\u1eddi v\u1ec1 c\u00e1c kho\u1ea3n thanh to\u00e1n s\u1eafp \u0111\u1ebfn h\u1ea1n, c\u0169ng nh\u01b0 gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u1eafc m\u1eafc c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p><strong>C\u00e1ch 3: Y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng \u0111\u1eb7t c\u1ecdc<\/strong><\/p>\n\n\n\n<p>Y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng \u0111\u1eb7t c\u1ecdc \u2013 thanh to\u00e1n ngay l\u1eadp t\u1ee9c m\u1ed9t ph\u1ea7n trong t\u1ed5ng s\u1ed1 ti\u1ec1n mua h\u00e0ng \u2013 tuy kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p ho\u00e0n h\u1ea3o, nh\u01b0ng c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u1ea3i thi\u1ec7n quy tr\u00ecnh thu h\u1ed3i c\u00f4ng n\u1ee3.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng thanh to\u00e1n th\u00eam l\u1ea7n th\u1ee9 hai sau khi m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, v\u00e0 thanh to\u00e1n n\u1ed1t ph\u1ea7n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh tr\u1ecdn v\u1eb9n. L\u01b0u \u00fd r\u1eb1ng ch\u00ednh s\u00e1ch n\u00e0y n\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-4-s\u1eed-d\u1ee5ng-cong-c\u1ee5-t\u1ef1-d\u1ed9ng-hoa-chi\u1ebfn-l\u01b0\u1ee3c-giup-qu\u1ea3n-ly-cong-n\u1ee3-hi\u1ec7u-qu\u1ea3\">4.4. S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u1ef1 \u0111\u1ed9ng h\u00f3a \u2013 Chi\u1ebfn l\u01b0\u1ee3c gi\u00fap qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3<\/h3>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n g\u1eb7p sai s\u00f3t v\u1ec1 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n t\u00ecm cho m\u00ecnh 1 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c.&nbsp;M\u1ed9t s\u1ed1 l\u1ee3i \u00edch r\u00f5 r\u1ec7t c\u1ee7a c\u00f4ng ngh\u1ec7 trong qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 doanh nghi\u1ec7p:<\/p>\n\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng th\u00f4ng b\u00e1o v\u00e0 nh\u1eafc n\u1ee3 kh\u00e1ch h\u00e0ng:&nbsp;<\/strong>Vi\u1ec7c t\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd kh\u00e1ch h\u00e0ng gi\u00fap theo d\u00f5i th\u00f4ng tin v\u1ec1 kh\u00e1ch h\u00e0ng, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 l\u1ecbch s\u1eed thanh to\u00e1n. C\u00f4ng c\u1ee5 n\u00e0y c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o v\u00e0 nh\u1eafc nh\u1edf kh\u00e1ch h\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n thanh to\u00e1n s\u1eafp \u0111\u1ebfn h\u1ea1n.<\/p>\n\n\n\n<p><strong>H\u1ed7 tr\u1ee3 thanh to\u00e1n t\u1ef1 \u0111\u1ed9ng, ch\u00ednh x\u00e1c:&nbsp;<\/strong>C\u00e1c h\u1ec7 th\u1ed1ng thanh to\u00e1n t\u1ef1 \u0111\u1ed9ng s\u1ebd cung c\u1ea5p nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00e1c nhau, l\u00e0m gi\u1ea3m \u0111\u1ed9 tr\u1ec5 trong qu\u00e1 tr\u00ecnh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a tr\u1ea3i nghi\u1ec7m c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro trong qu\u00e1 tr\u00ecnh giao d\u1ecbch.<\/p>\n\n\n\n<p><strong>Qu\u1ea3n l\u00fd th\u00f4ng tin c\u00f4ng n\u1ee3 chi ti\u1ebft:&nbsp;<\/strong>M\u1ed9t&nbsp;b\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh&nbsp;c\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i quy\u1ebft \u0111\u1ed3ng th\u1eddi nhi\u1ec1u b\u00e0i to\u00e1n nh\u1ecf l\u1ebb li\u00ean quan t\u1edbi qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p: t\u00edch h\u1ee3p v\u1edbi th\u00f4ng tin nh\u00e0 cung c\u1ea5p\/ kh\u00e1ch h\u00e0ng v\u00e0 t\u1eebng h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng, qu\u1ea3n l\u00fd l\u1ecbch s\u1eed thanh to\u00e1n, c\u1ea3nh b\u00e1o c\u00f4ng n\u1ee3 tr\u1ec5 h\u1ea1n,\u2026&nbsp;<\/p>\n\n\n\n<p><strong>T\u1ea1o b\u00e1o c\u00e1o d\u1eef li\u1ec7u c\u00f4ng n\u1ee3 t\u1ef1 \u0111\u1ed9ng:&nbsp;<\/strong>C\u00e1c b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u0169ng gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c b\u1ee9c tranh t\u00e0i ch\u00ednh t\u1ed5ng quan, theo d\u00f5i hi\u1ec7u su\u1ea5t c\u1ee7a quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi ch\u00fang tr\u1edf n\u00ean nghi\u00eam tr\u1ecdng.<\/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-finance-1-3.png\" alt=\"\u1ea2nh minh ho\u1ea1: B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh\u00a0Base Finance+\u00a0s\u1edf h\u1eefu t\u00ednh n\u0103ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3\"\/><figcaption class=\"wp-element-caption\"><em>\u1ea2nh minh ho\u1ea1: <a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh\u00a0Base Finance+<\/a>\u00a0s\u1edf h\u1eefu t\u00ednh n\u0103ng qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3<\/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-finance-2-3.png\" alt=\"\u1ea2nh minh ho\u1ea1: M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd tr\u00ean Base Finance+\"\/><figcaption class=\"wp-element-caption\"><em>\u1ea2nh minh ho\u1ea1: M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd tr\u00ean <a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a><\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">5. T\u1ea1m k\u1ebft<\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 l\u00e0 ch\u00eca kh\u00f3a quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. B\u1eb1ng c\u00e1c ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c th\u00f4ng minh trong ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3 v\u00e0 x\u1eed l\u00fd c\u00e1c lo\u1ea1i c\u00f4ng n\u1ee3 kh\u00e1c nhau, hy v\u1ecdng r\u1eb1ng doanh nghi\u1ec7p b\u1ea1n s\u1ebd t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, \u0111\u1ed3ng th\u1eddi gi\u1eef \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 t\u1ed1t nh\u1ea5t v\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn, hi\u1ec3u r\u00f5 v\u1ec1 c\u00f4ng n\u1ee3 v\u00e0 qu\u1ea3n l\u00fd ch\u00fang hi\u1ec7u qu\u1ea3 c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 duy tr\u00ec \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o \u0111\u1ecbnh ngh\u0129a c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3204,"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-3201","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>C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? Gi\u1ea3i m\u00e3 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? C\u00f4ng n\u1ee3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? Gi\u1ea3i m\u00e3 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? C\u00f4ng n\u1ee3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" \/>\n<meta property=\"og:site_name\" content=\"Base Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/base.vietnam\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-11T03:37:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-09T02:41:07+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/base.vn\/wp-content\/uploads\/2024\/03\/cong-no-la-gi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"H\u00e0 Linh Chi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"H\u00e0 Linh Chi\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"27 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/base.vn\/blog\/cong-no-la-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\"},\"author\":{\"name\":\"H\u00e0 Linh Chi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/8d807a7a9fe7f1a5aa3c6980f1095484\"},\"headline\":\"C\u00f4ng n\u1ee3 l\u00e0 g\u00ec? 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