{"id":3376,"date":"2026-01-02T09:29:34","date_gmt":"2026-01-02T02:29:34","guid":{"rendered":"\/blog\/?p=3376"},"modified":"2026-01-02T09:30:06","modified_gmt":"2026-01-02T02:30:06","slug":"budget-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/budget-la-gi\/","title":{"rendered":"Budget l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh chi ph\u00ed v\u1eadn h\u00e0nh ng\u00e0y c\u00e0ng gia t\u0103ng v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh li\u00ean t\u1ee5c bi\u1ebfn \u0111\u1ed9ng, <strong>l\u1eadp v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch (Budget)<\/strong> tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd. M\u1ed9t k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch b\u00e0i b\u1ea3n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u chi ph\u00ed m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng. V\u1eady <strong>Budget l\u00e0 g\u00ec?<\/strong> L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3 trong n\u0103m 2026? Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=budget-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch ti\u1ebfp c\u1eadn Budget m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, d\u1ec5 hi\u1ec3u v\u00e0 s\u00e1t v\u1edbi th\u1ef1c ti\u1ec5n doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\"><strong>1. Budget l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-ngan-sach-va-ho\u1ea1t-d\u1ed9ng-l\u1eadp-k\u1ebf-ho\u1ea1ch-ngan-sach\"><strong>1.1. Ng\u00e2n s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p><strong>Ng\u00e2n s\u00e1ch (budget) l\u00e0 m\u1ed9t k\u1ebf ho\u1ea1ch chi ti\u00eau t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n, t\u00ednh to\u00e1n, ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c s\u1ebd \u0111\u1ea1t \u0111\u01b0\u1ee3c trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.&nbsp;<\/strong><\/p>\n\n\n\n<p>Trong doanh nghi\u1ec7p, m\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u01a1 b\u1ea3n s\u1ebd bao g\u1ed3m m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh v\u00e0 c\u00e1c d\u1ef1 \u0111o\u00e1n v\u1ec1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn. K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp cho chu k\u1ef3 ng\u1eafn h\u1ea1n (t\u1eeb v\u00e0i th\u00e1ng \u0111\u1ebfn 1 n\u0103m) ho\u1eb7c d\u00e0i h\u1ea1n (t\u1eeb 3 \u2013 10 n\u0103m).&nbsp;<\/p>\n\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch h\u1eb1ng n\u0103m, tr\u00f9ng v\u1edbi n\u0103m t\u00e0i ch\u00ednh, v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u00e0nh c\u00e1c th\u00e1ng ho\u1eb7c qu\u00fd. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c chu\u1ea9n b\u1ecb ng\u00e2n s\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n, c\u0169ng nh\u01b0 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf v\u00e0 k\u1ebf ho\u1ea1ch ban \u0111\u1ea7u c\u00f3 nhi\u1ec1u thu\u1eadn l\u1ee3i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-cac-lo\u1ea1i-ngan-sach\"><strong>1.2. C\u00e1c lo\u1ea1i ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>Trong doanh nghi\u1ec7p, nhi\u1ec1u lo\u1ea1i ng\u00e2n s\u00e1ch kh\u00e1c nhau \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh: ng\u00e2n s\u00e1ch b\u00e1n h\u00e0ng (sales budget), ng\u00e2n s\u00e1ch s\u1ea3n xu\u1ea5t (production budget), ng\u00e2n s\u00e1ch lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp (direct labor budget), ng\u00e2n s\u00e1ch qu\u1ea3ng c\u00e1o v\u00e0 marketing (advertising and marketing budget),\u2026<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ch\u1ec9 \u0111\u1ec1 c\u1eadp s\u00e2u v\u00e0o&nbsp;<strong>ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 (master budget)<\/strong>&nbsp;\u2013 l\u00e0 \u0111\u1ec9nh cao v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, l\u00e0 s\u1ef1 t\u1ed5ng h\u1ee3p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e2n s\u00e1ch c\u1ea5p ph\u00f2ng ban, chi nh\u00e1nh, ph\u00e2n kh\u00fac,\u2026 ho\u1eb7c b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 \u00fd ngh\u0129a n\u00e0o kh\u00e1c trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>Ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 bao g\u1ed3m ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng v\u00e0 ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng (operating budget)<\/strong>&nbsp;x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00ean k\u1ebf ho\u1ea1ch trong k\u1ef3 ng\u00e2n s\u00e1ch, ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5, mua h\u00e0ng, marketing,\u2026 Ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh d\u1ef1 ki\u1ebfn, trong \u0111\u00f3 th\u1ec3 hi\u1ec7n t\u1ed5ng doanh thu, t\u1ed5ng chi ph\u00ed v\u00e0 <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p<\/a>.<\/li>\n\n\n\n<li><strong>Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh (financial budget)&nbsp;<\/strong>x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n v\u1ed1n v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ng\u00e2n s\u00e1ch, bao g\u1ed3m k\u1ebf ho\u1ea1ch v\u1ec1 thu nh\u1eadp, <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" rel=\"noreferrer noopener\">chi ph\u00ed<\/a>, d\u00f2ng ti\u1ec1n, \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh bao g\u1ed3m ng\u00e2n s\u00e1ch ti\u1ec1n m\u1eb7t, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 d\u1ef1 ki\u1ebfn, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 ki\u1ebfn v\u00e0 ng\u00e2n s\u00e1ch chi ti\u00eau v\u1ed1n.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ec3 mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb nh\u1ea5t, ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 s\u1ebd v\u1eeba c\u00f3 c\u00e1c ch\u1ec9 s\u1ed1 chung c\u1ee7a to\u00e0n doanh nghi\u1ec7p, v\u1eeba c\u00f3 b\u1ed9 ch\u1ec9 s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 xu\u1ed1ng cho c\u00e1c b\u1ed9 ph\u1eadn. L\u00fd t\u01b0\u1edfng nh\u1ea5t, t\u1eebng b\u1ed9 ph\u1eadn s\u1ebd tham gia s\u00e2u v\u00e0o quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, theo c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 \u1edf ph\u1ea7n sau.<\/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\/tai-chinh-finance-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e0i ch\u00ednh l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 ch\u1ee9c n\u0103ng v\u00e0 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\"><strong>2. T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-k\u1ebf-ho\u1ea1ch-ngan-sach-co-m\u1ed1i-quan-h\u1ec7-ch\u1eb7t-ch\u1ebd-v\u1edbi-k\u1ebf-ho\u1ea1ch-kinh-doanh-va-danh-gia-hi\u1ec7u-su\u1ea5t\"><strong>2.1. K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t<\/strong><\/h3>\n\n\n\n<p>Budget \u0111\u01b0\u1ee3c l\u1eadp ra \u0111\u1ec3 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00f3a c\u00e1c n\u1ed9i dung trong k\u1ebf ho\u1ea1ch kinh doanh, \u0111\u1ed3ng th\u1eddi \u0111o l\u01b0\u1eddng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau kinh doanh. D\u1ef1a tr\u00ean budget d\u1ef1 ki\u1ebfn, ban l\u00e3nh \u0111\u1ea1o s\u1ebd \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch kinh doanh; r\u1ed3i quay ng\u01b0\u1ee3c l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh budget.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, d\u1ef1a tr\u00ean <a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">doanh thu<\/a> v\u00e0 chi ph\u00ed d\u1ef1 ki\u1ebfn trong k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p s\u1ebd t\u1ea1o ra m\u1ed9t lo\u1ea1t c\u00e1c quy t\u1eafc ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ec3 nh\u00e2n s\u1ef1 tu\u00e2n theo trong su\u1ed1t c\u1ea3 n\u0103m.<\/p>\n\n\n\n<p>Ng\u00e2n s\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111o l\u01b0\u1eddng v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a doanh nghi\u1ec7p n\u00f3i chung v\u00e0 t\u1eebng b\u1ed9 ph\u1eadn n\u00f3i ri\u00eang. Vi\u1ec7c so s\u00e1nh th\u01b0\u1eddng xuy\u00ean gi\u1eefa k\u1ebf ho\u1ea1ch ban \u0111\u1ea7u v\u00e0 th\u1ef1c t\u1ebf \u0111ang di\u1ec5n ra \u2013 v\u1ec1 c\u1ea3 doanh thu v\u00e0 chi ph\u00ed \u2013 s\u1ebd cho bi\u1ebft doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o, v\u00e0 li\u1ec7u c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u1ec1 ra hay kh\u00f4ng. L\u00fac n\u00e0y, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh budget ho\u1eb7c l\u1eadp ra m\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch kinh doanh ng\u1eafn h\u1ea1n m\u1edbi \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1.<\/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\/ke-hoach-ngan-sach-va-ke-hoach-kinh-doanh.png\" alt=\"M\u1ed1i quan h\u1ec7 gi\u1eefa k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t\"\/><figcaption class=\"wp-element-caption\"><em>M\u1ed1i quan h\u1ec7 gi\u1eefa k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t<\/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\/ke-hoach-kinh-doanh\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch kinh doanh (c\u00f3 k\u1ebf ho\u1ea1ch kinh doanh m\u1eabu)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-cac-vai-tro-khac-c\u1ee7a-ngan-sach-doanh-nghi\u1ec7p\"><strong>2.2. C\u00e1c vai tr\u00f2 kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch doanh nghi\u1ec7p<\/strong><\/h3>\n\n\n\n<p><strong>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3:&nbsp;<\/strong>Qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 \u0111\u00f2i h\u1ecfi x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ed7i b\u1ed9 ph\u1eadn s\u1ebd c\u1ea7n c\u00f3 bao nhi\u00eau ngu\u1ed3n l\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong k\u1ebf ho\u1ea1ch, v\u00ed d\u1ee5 nh\u01b0 d\u1ef1 b\u00e1o v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n c\u00f4ng, kh\u1ed1i l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u,\u2026 \u0110i\u1ec1u n\u00e0y gi\u00fap ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 hi\u1ec7u qu\u1ea3 v\u00e0 c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n\n\n\n<p><strong>Ki\u1ec3m so\u00e1t chi ph\u00ed:&nbsp;<\/strong>Ng\u00e2n s\u00e1ch gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n v\u00e0 c\u0169ng bu\u1ed9c ph\u1ea3i ch\u1eb7t ch\u1ebd h\u01a1n trong c\u00e1c quy\u1ebft \u0111\u1ecbnh chi ti\u00eau. Khi th\u01b0\u1eddng xuy\u00ean so s\u00e1nh gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 d\u1ef1 ki\u1ebfn trong ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p s\u1ebd nhanh ch\u00f3ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p><strong>Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n:<\/strong>&nbsp;B\u1eb1ng c\u00e1ch l\u1eadp k\u1ebf ho\u1ea1ch thu chi trong ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 <a href=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\">qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n<\/a> m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o r\u1eb1ng lu\u00f4n c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng h\u1eb1ng ng\u00e0y v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u01a1 h\u1ed9i t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p><strong>T\u1ea1o \u0111\u1ed9ng l\u1ef1c cho nh\u00e2n s\u1ef1:<\/strong>&nbsp;Nh\u00ecn v\u00e0o budget, t\u1ea5t c\u1ea3 nh\u00e2n s\u1ef1 trong doanh nghi\u1ec7p \u0111\u1ec1u bi\u1ebft v\u1ec1 m\u1ee5c ti\u00eau v\u00e0 k\u1ebf ho\u1ea1ch c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 c\u00f3 th\u00eam \u0111\u1ed9ng l\u1ef1c \u0111\u00f3ng g\u00f3p v\u00e0o th\u00e0nh t\u1ef1u chung. M\u1eb7t kh\u00e1c, m\u1ed9t ng\u00e2n s\u00e1ch \u0111\u1ea7y th\u00e1ch th\u1ee9c c\u00f3 th\u1ec3 k\u00edch th\u00edch tinh th\u1ea7n c\u1ee7a nh\u00e2n s\u1ef1, khi\u1ebfn h\u1ecd mu\u1ed1n n\u1ed7 l\u1ef1c nhi\u1ec1u h\u01a1n n\u1eefa \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.<\/p>\n\n\n\n<p><strong>K\u1ebft n\u1ed1i c\u00e1c b\u1ed9 ph\u1eadn:&nbsp;<\/strong>Trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u01a1 h\u1ed9i th\u1ea5u hi\u1ec3u v\u00e0 ph\u1ed1i h\u1ee3p l\u1eabn nhau, \u0111\u1ec3 c\u00f9ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u1ed1t nh\u1ea5t. L\u1ea5y v\u00ed d\u1ee5, b\u1ed9 ph\u1eadn kinh doanh c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean \u00fd ki\u1ebfn c\u1ee7a b\u1ed9 ph\u1eadn ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u01b0a ra d\u1ef1 b\u00e1o doanh s\u1ed1 b\u00e1n h\u00e0ng, v\u00e0 chia s\u1ebb n\u00f3 t\u1edbi b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/budget-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp\" alt=\"Base Finance+\" class=\"wp-image-7946\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\"><strong>3. Nguy\u00ean t\u1eafc chung \u0111\u1ec3 l\u1eadp budget hi\u1ec7u qu\u1ea3<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-k\u1ebf-ho\u1ea1ch-ngan-sach-bao-g\u1ed3m-nh\u1eefng-gi-nbsp\"><strong>3.1. K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch bao g\u1ed3m nh\u1eefng g\u00ec?&nbsp;<\/strong><\/h3>\n\n\n\n<p><strong>M\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u1ea7n bao g\u1ed3m t\u1ed1i thi\u1ec3u c\u00e1c n\u1ed9i dung sau<\/strong>, x\u00e9t trong quy m\u00f4 to\u00e0n doanh nghi\u1ec7p v\u00e0 c\u1ea3 khi \u0111\u00e3 ph\u00e2n b\u1ed5 xu\u1ed1ng t\u1eebng b\u1ed9 ph\u1eadn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee5c ti\u00eau v\u00e0 chi\u1ebfn l\u01b0\u1ee3c: L\u00e0 c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1eb7t ra c\u00f9ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh s\u01a1 b\u1ed9.<\/li>\n\n\n\n<li>D\u1ef1 \u0111o\u00e1n doanh thu: X\u00e1c \u0111\u1ecbnh doanh thu d\u1ef1 ki\u1ebfn \u0111\u1ebfn t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau nh\u01b0 b\u00e1n s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ea7u t\u01b0, v\u00e0 c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n\n\n\n<li>D\u1ef1 \u0111o\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng: X\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ee5c chi ph\u00ed d\u1ef1 ki\u1ebfn nh\u01b0 l\u01b0\u01a1ng nh\u00e2n s\u1ef1, nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadn h\u00e0nh, marketing, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/li>\n\n\n\n<li>Ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn: X\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn b\u1eb1ng c\u00e1ch l\u1ea5y doanh thu d\u1ef1 ki\u1ebfn tr\u1eeb \u0111i chi ph\u00ed d\u1ef1 ki\u1ebfn.<\/li>\n\n\n\n<li>Ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch: X\u00e1c \u0111\u1ecbnh c\u00e1ch ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch cho t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>C\u00e1c gi\u1edbi h\u1ea1n ng\u00e2n s\u00e1ch: X\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1edbi h\u1ea1n v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh m\u00e0 m\u1ed7i b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li>C\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed: \u01af\u1edbc l\u01b0\u1ee3ng kho\u1ea3n chi ph\u00ed ti\u00eau chu\u1ea9n \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed tr\u00ean m\u1ed7i s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t, ho\u1eb7c chi ph\u00ed tr\u00ean m\u1ed7i gi\u1edd l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n\n\n\n<li>C\u00e1c ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh: L\u00e0 c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng c\u00f3 li\u00ean quan t\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ng\u00e2n s\u00e1ch nh\u01b0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c, ho\u1eb7c s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n<li>Ph\u00e2n t\u00edch r\u1ee7i ro t\u00e0i ch\u00ednh: \u0110\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u00e2n s\u00e1ch, v\u00e0 x\u00e1c \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 ph\u00f2ng tr\u00e1nh r\u1ee7i ro ho\u1eb7c gi\u1ea3m thi\u1ec3u c\u00e1c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1eeb ch\u00fang.<\/li>\n\n\n\n<li>D\u1ef1 tr\u1eef t\u00e0i ch\u00ednh: X\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n d\u1ef1 tr\u1eef c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng su\u00f4n s\u1ebb v\u00e0 \u0111\u1ed1i ph\u00f3 v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c b\u1ea5t ng\u1edd.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-cac-nguyen-t\u1eafc-quan-tr\u1ecdng-khi-l\u1eadp-k\u1ebf-ho\u1ea1ch-ngan-sach\"><strong>3.2. C\u00e1c nguy\u00ean t\u1eafc quan tr\u1ecdng khi l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p><strong>K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb k\u1ebf ho\u1ea1ch kinh doanh:&nbsp;<\/strong>N\u1ebfu b\u1ecf qua s\u1ef1 li\u00ean k\u1ebft v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, m\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch th\u01b0\u1eddng ch\u1ec9 t\u00e1i hi\u1ec7n l\u1ea1i k\u1ebft qu\u1ea3 c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi m\u1ed9t s\u1ed1 thay \u0111\u1ed5i nh\u1ecf, kh\u00f4ng mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cho t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p><strong>K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u1ea7n c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn:<\/strong>&nbsp;L\u1ea5y v\u00ed d\u1ee5, b\u1ed9 ph\u1eadn kinh doanh th\u01b0\u1eddng mu\u1ed1n n\u00e2ng cao doanh s\u1ed1 n\u00ean s\u1ebd cho ph\u00e9p kh\u00e1ch h\u00e0ng ghi n\u1ee3, trong khi&nbsp;b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n&nbsp;lu\u00f4n mu\u1ed1n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a n\u1ee3 kh\u00f3 \u0111\u00f2i. Doanh nghi\u1ec7p c\u1ea7n l\u1eadp ra c\u00e1c ti\u00eau chu\u1ea9n chung v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh sao cho h\u00e0i ho\u00e0 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n\n\n\n<p><strong>T\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd \u0111\u1ec1u c\u1ea7n tham gia:<\/strong>&nbsp;L\u1eadp budget kh\u00f4ng n\u00ean ch\u1ec9 di\u1ec5n ra trong c\u00e1c cu\u1ed9c h\u1ecdp ri\u00eang t\u01b0 c\u1ee7a ban l\u00e3nh \u0111\u1ea1o c\u1ea5p cao, m\u00e0 c\u1ea7n c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea5p th\u1ea5p h\u01a1n, b\u1edfi h\u1ecd l\u00e0 nh\u1eefng ng\u01b0\u1eddi bi\u1ebft r\u00f5 nh\u1ea5t \u0111i\u1ec1u g\u00ec c\u00f3 th\u1ec3, kh\u00f4ng th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u00e0 nh\u1eefng ngu\u1ed3n l\u1ef1c n\u00e0o c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p><strong>Con ng\u01b0\u1eddi c\u1ea7n c\u00f3 c\u1ea3m gi\u00e1c l\u00e0m ch\u1ee7 ng\u00e2n s\u00e1ch:&nbsp;<\/strong>T\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p nh\u00e2n s\u1ef1 trong doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn v\u00e0o qu\u00e1 tr\u00ecnh thi\u1ebft l\u1eadp v\u00e0 s\u1eeda \u0111\u1ed5i ng\u00e2n s\u00e1ch, thay v\u00ec \u0111\u1ec3 ng\u00e2n s\u00e1ch \u00e1p \u0111\u1eb7t l\u00ean m\u00ecnh. Ng\u00e2n s\u00e1ch c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 ph\u1ee5c v\u1ee5 ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 tr\u00e1ch nhi\u1ec7m.<\/p>\n\n\n\n<p><strong>K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ea3i linh ho\u1ea1t.&nbsp;<\/strong>Ng\u00e2n s\u00e1ch c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 linh ho\u1ea1t \u0111i\u1ec1u ch\u1ec9nh, thay v\u00ec m\u00e3i ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t b\u1ea3n k\u1ebf ho\u1ea1ch kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<p><strong>K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u1ea7n minh b\u1ea1ch.&nbsp;<\/strong>C\u00e1c n\u1ed9i dung b\u00ean trong k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch c\u1ea7n c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3. Qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy tr\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-cac-k\u1ef9-thu\u1eadt-l\u1eadp-k\u1ebf-ho\u1ea1ch-ngan-sach-ph\u1ed5-bi\u1ebfn\"><strong>3.3. C\u00e1c k\u1ef9 thu\u1eadt l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ed5 bi\u1ebfn<\/strong><\/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\/lap-ke-hoach-ngan-sach-budget.png\" alt=\"C\u00e1c k\u1ef9 thu\u1eadt l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ed5 bi\u1ebfn\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c k\u1ef9 thu\u1eadt l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ed5 bi\u1ebfn<\/em><\/figcaption><\/figure><\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-ngan-sach-gia-tang-incremental-budgeting\"><strong>L\u1eadp ng\u00e2n s\u00e1ch gia t\u0103ng (incremental budgeting)<\/strong><\/h4>\n\n\n\n<p>Trong k\u1ef9 thu\u1eadt n\u00e0y, ng\u00e2n s\u00e1ch cho m\u1ed9t kho\u1ea3ng th\u1eddi gian ti\u1ebfp theo (th\u01b0\u1eddng l\u00e0 n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo) \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean ng\u00e2n s\u00e1ch c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3, v\u1edbi m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c thay \u0111\u1ed5i d\u1ef1 ki\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 t\u0103ng gi\u1ea3m d\u1ef1 ki\u1ebfn trong doanh s\u1ed1 b\u00e1n h\u00e0ng, chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed nh\u00e2n s\u1ef1,\u2026 C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y th\u01b0\u1eddng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc t\u0103ng l\u00ean ho\u1eb7c gi\u1ea3m \u0111i m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed1 \u0111\u1ecbnh (v\u00ed d\u1ee5 5%, 10%,\u2026) so v\u1edbi ng\u00e2n s\u00e1ch c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01a1n gi\u1ea3n v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian h\u01a1n h\u1eb3n so v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch ho\u00e0n to\u00e0n m\u1edbi t\u1eeb \u0111\u1ea7u<\/li>\n\n\n\n<li>C\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00ec d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 th\u1ec3 l\u00e0m m\u1ea5t \u0111i t\u00ednh linh ho\u1ea1t c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ebfn \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh, v\u00e0 c\u0169ng h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c th\u00edch nghi c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Ch\u1ec9 khuy\u1ebfn kh\u00edch duy tr\u00ec tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i, l\u00e0m h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng s\u00e1ng t\u1ea1o v\u00e0 \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y c\u1ea3i ti\u1ebfn c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>C\u00f3 nguy c\u01a1 khi\u1ebfn doanh nghi\u1ec7p b\u1ecf l\u1ee1 c\u00e1c c\u01a1 h\u1ed9i kinh doanh m\u1edbi.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-ngan-sach-lien-t\u1ee5c-continuous-budgeting-hay-con-g\u1ecdi-la-ngan-sach-g\u1ed1i-d\u1ea7u-rolling-budgeting\"><strong>L\u1eadp ng\u00e2n s\u00e1ch li\u00ean t\u1ee5c (continuous budgeting) hay c\u00f2n g\u1ecdi l\u00e0 ng\u00e2n s\u00e1ch g\u1ed1i \u0111\u1ea7u (rolling budgeting)<\/strong><\/h4>\n\n\n\n<p>Trong k\u1ef9 thu\u1eadt n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng gi\u1eef nguy\u00ean k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch t\u1eeb \u0111\u1ea7u t\u1edbi cu\u1ed1i chu k\u1ef3 ng\u00e2n s\u00e1ch m\u00e0 s\u1ebd c\u1eadp nh\u1eadt li\u00ean t\u1ee5c. Khi k\u1ebft th\u00fac m\u1ed9t kho\u1ea3ng th\u1eddi gian ng\u1eafn nh\u1ea5t \u0111\u1ecbnh \u2013 th\u01b0\u1eddng l\u00e0 1 th\u00e1ng ho\u1eb7c 1 qu\u00fd \u2013 doanh nghi\u1ec7p s\u1ebd ngay l\u1eadp t\u1ee9c b\u1ed5 sung th\u00eam ng\u00e2n s\u00e1ch c\u1ee7a 1 th\u00e1ng ho\u1eb7c 1 qu\u00fd m\u1edbi v\u00e0o ph\u1ea7n sau c\u1ee7a k\u1ebf ho\u1ea1ch.&nbsp;<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, doanh nghi\u1ec7p A lu\u00f4n chu\u1ea9n b\u1ecb budget cho chu k\u1ef3 12 th\u00e1ng. H\u1ebft th\u00e1ng th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p s\u1ebd ngay l\u1eadp t\u1ee9c b\u1ed5 sung th\u00eam ng\u00e2n s\u00e1ch c\u1ee7a th\u00e1ng th\u1ee9 13 v\u00e0o k\u1ebf ho\u1ea1ch. \u0110\u1ed3ng th\u1eddi, ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c th\u00e1ng th\u1ee9 2, 3, 4,\u2026, 12 c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf g\u1ea7n nh\u1ea5t v\u00e0 c\u00e1c d\u1ef1 b\u00e1o m\u1edbi nh\u1ea5t.&nbsp;<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ec1 cao t\u00ednh linh ho\u1ea1t, cho ph\u00e9p doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch li\u00ean t\u1ee5c, gi\u00fap th\u00edch nghi nhanh ch\u00f3ng v\u1edbi c\u00e1c bi\u1ebfn \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 t\u01b0\u01a1ng lai g\u1ea7n, d\u1ef1a tr\u00ean c\u00e1c d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c<\/li>\n\n\n\n<li>T\u1ea1o \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y c\u00e1c b\u1ed9 ph\u1eadn c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u1ed1t h\u01a1n, nh\u1eb1m duy tr\u00ec ho\u1eb7c v\u01b0\u1ee3t qua c\u00e1c m\u1ee5c ti\u00eau ng\u00e2n s\u00e1ch c\u0169.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00eau c\u1ea7u nhi\u1ec1u ngu\u1ed3n l\u1ef1c (nh\u00e2n l\u1ef1c, th\u1eddi gian, chi ph\u00ed qu\u1ea3n l\u00fd,\u2026) \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 theo d\u00f5i, \u0111i\u1ec1u ch\u1ec9nh li\u00ean t\u1ee5c, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u1ee9c t\u1ea1p<\/li>\n\n\n\n<li>M\u1eb7c d\u00f9 t\u1ed1i \u01b0u c\u00e1c d\u1ef1 b\u00e1o trong t\u01b0\u01a1ng lai g\u1ea7n, nh\u01b0ng l\u1ea1i kh\u00f4ng \u1ed5n \u0111\u1ecbnh cho c\u00e1c d\u1ef1 b\u00e1o trong kho\u1ea3ng th\u1eddi gian xa h\u01a1n.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-ngan-sach-d\u1ef1a-tren-ho\u1ea1t-d\u1ed9ng-activity-based-budgeting\"><strong>L\u1eadp ng\u00e2n s\u00e1ch d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng (activity-based budgeting)<\/strong><\/h4>\n\n\n\n<p>K\u1ef9 thu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh. Doanh nghi\u1ec7p s\u1ebd thu th\u1eadp d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 chi ph\u00ed v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng. Ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c chi ph\u00ed t\u01b0\u01a1ng t\u1ee9c.<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh chi ph\u00ed m\u1ed9t c\u00e1ch chi ti\u1ebft, gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u01a1 c\u1ea5u chi ph\u00ed v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p t\u1eadp trung h\u01a1n v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra gi\u00e1 tr\u1ecb, c\u1eaft gi\u1ea3m c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft<\/li>\n\n\n\n<li>Cung c\u1ea5p th\u00f4ng tin c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, nh\u00e2n s\u1ef1 trong doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Cho ph\u00e9p doanh nghi\u1ec7p c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00eau c\u1ea7u nhi\u1ec1u ngu\u1ed3n l\u1ef1c (nh\u00e2n l\u1ef1c, th\u1eddi gian, chi ph\u00ed qu\u1ea3n l\u00fd,\u2026) \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 theo d\u00f5i, ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra<\/li>\n\n\n\n<li>\u0110\u00f2i h\u1ecfi qu\u00e1 tr\u00ecnh chi ti\u1ebft v\u00e0 ph\u1ee9c t\u1ea1p, c\u00f3 th\u1ec3 kh\u00f3 tri\u1ec3n khai v\u00e0 kh\u00f3 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-ngan-sach-d\u1ef1a-tren-hi\u1ec7u-su\u1ea5t-performance-based-budgeting\"><strong>L\u1eadp ng\u00e2n s\u00e1ch d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t (performance-based budgeting)<\/strong><\/h4>\n\n\n\n<p>\u0110\u00e2y l\u00e0 k\u1ef9 thu\u1eadt ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t (c\u00e1c m\u1ee5c ti\u00eau, ch\u1ec9 ti\u00eau), v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c trong qu\u00e1 kh\u1ee9 ho\u1eb7c d\u1ef1 ki\u1ebfn c\u1ee7a t\u01b0\u01a1ng lai. C\u00e1c b\u1ed9 ph\u1eadn c\u00f3 hi\u1ec7u su\u1ea5t cao th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c ngu\u1ed3n l\u1ef1c nhi\u1ec1u h\u01a1n \u0111\u1ec3 duy tr\u00ec v\u00e0 c\u1ea3i thi\u1ec7n th\u00e0nh t\u00edch c\u1ee7a m\u00ecnh; trong khi c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 hi\u1ec7u su\u1ea5t th\u1ea5p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c \u00edt ngu\u1ed3n l\u1ef1c h\u01a1n v\u00e0 c\u1ea7n c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u00eam ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch trong ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li>Th\u00fac \u0111\u1ea9y tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m cho c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>Th\u00fac \u0111\u1ea9y s\u1ef1 s\u00e1ng t\u1ea1o v\u00e0 c\u1ea3i ti\u1ebfn trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 kh\u00f4ng ch\u00ednh x\u00e1c trong tr\u01b0\u1eddng h\u1ee3p \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t b\u1ecb sai l\u1ec7ch, ho\u1eb7c c\u00f3 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 \u0111o l\u01b0\u1eddng k\u1ebft qu\u1ea3 b\u1eb1ng c\u00e1c ch\u1ec9 s\u1ed1 tr\u1ef1c quan<\/li>\n\n\n\n<li>T\u1ea1o ra \u00e1p l\u1ef1c l\u1edbn v\u00e0 c\u1ea1nh tranh n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 d\u1eabn t\u1edbi nh\u1eefng quy\u1ebft \u0111\u1ecbnh ch\u01b0a ch\u00ednh x\u00e1c ho\u1eb7c h\u1ec7 qu\u1ea3 kh\u00f4ng mong mu\u1ed1n, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u su\u1ea5t th\u1ea5p b\u1ecb c\u1eaft gi\u1ea3m ngu\u1ed3n l\u1ef1c qu\u00e1 m\u1ee9c.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-l\u1eadp-ngan-sach-t\u1eeb-con-s\u1ed1-0-zero-based-budgeting\"><strong>L\u1eadp ng\u00e2n s\u00e1ch t\u1eeb con s\u1ed1 0 (zero-based budgeting)<\/strong><\/h4>\n\n\n\n<p>\u0110\u00fang nh\u01b0 t\u00ean g\u1ecdi, trong k\u1ef9 thu\u1eadt n\u00e0y, m\u1ecdi kho\u1ea3n chi ti\u00eau ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ee9ng minh t\u1eeb \u0111\u1ea7u, kh\u00f4ng d\u1ef1a tr\u00ean vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u1ea3y ra trong giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3. C\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 ki\u1ebfn, \u0111\u1ed3ng th\u1eddi gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 v\u00e0 \u0111\u01b0a ra ph\u1ea3n bi\u1ec7n \u0111\u1ec3 b\u1ea3o v\u1ec7 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch n\u00e0y. M\u1ed7i kho\u1ea3n chi ti\u00eau \u0111\u1ec1u \u0111\u01b0\u1ee3c xem x\u00e9t m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng, v\u00e0 budget ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e1t khi c\u00f3 l\u00fd do thuy\u1ebft ph\u1ee5c.<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c, lo\u1ea1i b\u1ecf l\u00e3ng ph\u00ed, t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li>Th\u00fac \u0111\u1ea9y s\u1ef1 minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng trong vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>Th\u00fac \u0111\u1ea9y s\u1ef1 s\u00e1ng t\u1ea1o v\u00e0 c\u1ea3i ti\u1ebfn c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn, nh\u1eb1m t\u00ecm ra c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00eau c\u1ea7u nhi\u1ec1u ngu\u1ed3n l\u1ef1c (nh\u00e2n l\u1ef1c, th\u1eddi gian, chi ph\u00ed,\u2026) \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t k\u1ebf ho\u1ea1ch m\u1edbi ho\u00e0n to\u00e0n, \u0111\u1ed3ng th\u1eddi v\u00e0 ph\u1ea3n bi\u1ec7n nhi\u1ec1u l\u1ea7n tr\u01b0\u1edbc khi ch\u1ed1t \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n cu\u1ed1i c\u00f9ng<\/li>\n\n\n\n<li>M\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi y\u1ebfu t\u1ed1 ch\u1ee7 quan l\u00e0 kh\u1ea3 n\u0103ng ph\u1ea3n bi\u1ec7n c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00e1c b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>G\u00e2y kh\u00f3 kh\u0103n h\u01a1n cho c\u00e1c b\u1ed9 ph\u1eadn, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 d\u1eabn t\u1edbi c\u0103ng th\u1eb3ng v\u00e0 ph\u1ea3n kh\u00e1ng&nbsp;<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>M\u1ed7i k\u1ef9 thu\u1eadt l\u1eadp budget \u0111\u1ec1u c\u00f3 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang, v\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng k\u1ef9 thu\u1eadt n\u00e0o s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1: lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 kinh doanh, m\u00f4 h\u00ecnh kinh doanh, m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 v\u00e0 kh\u1ea3 n\u0103ng tri\u1ec3n khai c\u1ee7a t\u1eebng doanh nghi\u1ec7p. \u0110\u00f4i khi, vi\u1ec7c k\u1ebft h\u1ee3p linh ho\u1ea1t c\u00e1c k\u1ef9 thu\u1eadt kh\u00e1c nhau c\u00f3 th\u1ec3 mang l\u1ea1i k\u1ebft qu\u1ea3 t\u1ed1t nh\u1ea5t.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-4-cac-ph\u01b0\u01a1ng-phap-l\u1eadp-k\u1ebf-ho\u1ea1ch-ngan-sach\"><strong>3.4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u1ed5 bi\u1ebfn l\u00e0 t\u1eeb d\u01b0\u1edbi l\u00ean v\u00e0 t\u1eeb tr\u00ean xu\u1ed1ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ngan-sach-l\u1eadp-t\u1eeb-d\u01b0\u1edbi-len-bottom-up-budgeting\"><strong>Ng\u00e2n s\u00e1ch l\u1eadp t\u1eeb d\u01b0\u1edbi l\u00ean (bottom-up budgeting)<\/strong><\/h4>\n\n\n\n<p>\u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ng\u00e2n s\u00e1ch b\u1eaft \u0111\u1ea7u t\u1eeb c\u1ea5p \u0111\u1ed9 nh\u1ecf nh\u1ea5t trong doanh nghi\u1ec7p (v\u00ed d\u1ee5 nh\u01b0 m\u1ed9t \u0111\u1ed9i nh\u00f3m Tuy\u1ec3n d\u1ee5ng). C\u00e1c b\u1ed9 ph\u1eadn nh\u1ecf n\u00e0y s\u1ebd \u0111\u01b0a ra d\u1ef1 b\u00e1o chi ph\u00ed v\u00e0 \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch d\u1ef1a tr\u00ean nhu c\u1ea7u v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 c\u1ee7a h\u1ecd, sau \u0111\u00f3 l\u1ea7n l\u01b0\u1ee3t tr\u00ecnh l\u00ean c\u00e1c c\u1ea5p \u0111\u1ed9 cao h\u01a1n (ph\u00f2ng Nh\u00e2n s\u1ef1, kh\u1ed1i Back Office) \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00e0nh ng\u00e2n s\u00e1ch c\u1ee7a c\u1ea5p \u0111\u1ed9 \u0111\u00f3, v\u00e0 sau c\u00f9ng l\u00e0 t\u1ea1o ra ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 c\u1ee7a to\u00e0n doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00fac \u0111\u1ea9y s\u1ef1 tham gia nhi\u1ec7t t\u00ecnh, t\u00ednh cam k\u1ebft v\u00e0 tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn trong su\u1ed1t qu\u00e1 tr\u00ecnh<\/li>\n\n\n\n<li>K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c l\u1eadp ra r\u1ea5t chi ti\u1ebft v\u00e0 linh ho\u1ea1t, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c nhu c\u1ea7u v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng k\u1ebft n\u1ed1i ch\u1eb7t ch\u1ebd v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 d\u1eabn t\u1edbi s\u1ef1 thi\u1ebfu \u0111\u1ed3ng nh\u1ea5t trong ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li>T\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c \u0111\u1ec3 x\u00e1c nh\u1eadn v\u00e0 t\u1ed5ng h\u1ee3p t\u1eebng kho\u1ea3n chi ph\u00ed t\u1eeb t\u1eebng b\u1ed9 ph\u1eadn, h\u01a1n n\u1eefa c\u00f2n ph\u1ea3i th\u00f4ng qua nhi\u1ec1u c\u1ea5p \u0111\u1ed9 kh\u00e1c nhau.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ngan-sach-l\u1eadp-t\u1eeb-tren-xu\u1ed1ng-top-down-budgeting\"><strong>Ng\u00e2n s\u00e1ch l\u1eadp t\u1eeb tr\u00ean xu\u1ed1ng (top-down budgeting)<\/strong><\/h4>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p tr\u00ean, ng\u00e2n s\u00e1ch l\u1eadp t\u1eeb tr\u00ean xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb c\u1ea5p \u0111\u1ed9 cao nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5 nh\u01b0 ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb). Sau \u0111\u00f3, c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 m\u1ee5c ti\u00eau ng\u00e2n s\u00e1ch m\u1edbi \u0111\u01b0\u1ee3c chia nh\u1ecf v\u00e0 ph\u00e2n b\u1ed5 xu\u1ed1ng c\u00e1c b\u1ed9 ph\u1eadn c\u1ee5 th\u1ec3 ph\u00eda d\u01b0\u1edbi.&nbsp;<\/p>\n\n\n\n<p><strong>\u01afu \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ea3m b\u1ea3o s\u1ef1 li\u00ean k\u1ebft c\u1ee7a k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u1edbi chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap duy tr\u00ec s\u1ef1 nh\u1ea5t qu\u00e1n trong ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li>Tinh g\u1ecdn qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, gi\u00fap ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c cho c\u00e1c b\u1ed9 ph\u1eadn \u1edf m\u1ecdi c\u1ea5p \u0111\u1ed9.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 th\u1ec3 khi\u1ebfn c\u00e1c b\u1ed9 ph\u1eadn c\u1ea3m th\u1ea5y b\u1ecb \u00e1p \u0111\u1eb7t, kh\u00f4ng tho\u1ea3i m\u00e1i v\u00e0 c\u0169ng kh\u00f4ng cam k\u1ebft v\u1edbi k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li>Thi\u1ebfu \u0111i s\u1ef1 chi ti\u1ebft v\u00e0 linh ho\u1ea1t, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nhu c\u1ea7u v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>T\u00f9y thu\u1ed9c v\u00e0o c\u00e2n nh\u1eafc c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 m\u00f4 h\u00ecnh kinh doanh, c\u1ea5u tr\u00fac b\u1ed9 m\u00e1y v\u00e0 \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n c\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p l\u1eadp budget, ho\u1eb7c k\u1ebft h\u1ee3p gi\u1eefa c\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng tri\u1ec3n khai k\u1ebft h\u1ee3p, nh\u1eb1m c\u00e2n \u0111\u1ed1i gi\u1eefa s\u1ef1 nh\u1ea5t qu\u00e1n v\u1edbi m\u1ee5c ti\u00eau t\u1ed5ng th\u1ec3 t\u1eeb ban l\u00e3nh \u0111\u1ea1o v\u00e0 s\u1ef1 linh ho\u1ea1t, chi ti\u1ebft t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\"><strong>4. H\u01b0\u1edbng d\u1eabn l\u1eadp budget cho doanh nghi\u1ec7p<\/strong><\/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\/quy-trinh-lap-ke-hoach-ngan-sach.png\" alt=\"S\u01a1 \u0111\u1ed3 t\u1ed5ng quan quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch cho doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>S\u01a1 \u0111\u1ed3 t\u1ed5ng quan quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch cho doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-thanh-l\u1eadp-u\u1ef7-ban-ngan-sach-amp-d\u1eb7t-m\u1ee5c-tieu-ngan-sach-c\u1ea5p-cao\"><strong>B\u01b0\u1edbc 1: Th\u00e0nh l\u1eadp u\u1ef7 ban ng\u00e2n s\u00e1ch &amp; \u0111\u1eb7t m\u1ee5c ti\u00eau ng\u00e2n s\u00e1ch c\u1ea5p cao<\/strong><\/h3>\n\n\n\n<p>Qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch trong doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c th\u00e0nh l\u1eadp u\u1ef7 ban ng\u00e2n s\u00e1ch (ho\u1eb7c m\u1ed9t nh\u00f3m l\u00e0m vi\u1ec7c kh\u00e1c c\u00f3 t\u00ean g\u1ecdi t\u01b0\u01a1ng t\u1ef1), th\u01b0\u1eddng bao g\u1ed3m c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ebfn t\u1eeb nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 \u0111\u1ea3m nhi\u1ec7m c\u00e1c ch\u1ee9c v\u1ee5 kh\u00e1c nhau: qu\u1ea3n l\u00fd c\u1ea5p cao nh\u01b0 <a href=\"https:\/\/base.vn\/blog\/ceo-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh (CEO)<\/a> ho\u1eb7c <a href=\"https:\/\/base.vn\/blog\/cfo-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO)<\/a>, \u201cchuy\u00ean gia\u201d v\u1ec1 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n, \u201cchuy\u00ean gia\u201d v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c kinh doanh, v\u00e0 \u0111\u1ea1i di\u1ec7n c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee7a u\u1ef7 ban ng\u00e2n s\u00e1ch bao g\u1ed3m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thi\u1ebft l\u1eadp quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 h\u01b0\u1edbng d\u1eabn cho c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n<\/li>\n\n\n\n<li>Thu th\u1eadp, xem x\u00e9t c\u00e1c th\u00f4ng tin ph\u1ee5c v\u1ee5 l\u1eadp ng\u00e2n s\u00e1ch do ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a xu\u1ed1ng v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p tr\u00ecnh l\u00ean<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn, ho\u1ea1t \u0111\u1ed9ng, d\u1ef1 \u00e1n,\u2026 c\u1ea7n \u01b0u ti\u00ean v\u1ec1 chi ph\u00ed v\u00e0 \u0111\u1ea7u t\u01b0<\/li>\n\n\n\n<li>\u0110\u01b0a ra d\u1ef1 b\u00e1o v\u00e0 \u01b0\u1edbc t\u00ednh v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft kh\u00e1c; so s\u00e1nh \u01b0\u1edbc t\u00ednh v\u1edbi ngu\u1ed3n l\u1ef1c hi\u1ec7n c\u00f3<\/li>\n\n\n\n<li>Ho\u00e0n thi\u1ec7n k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 v\u00e0 c\u00e1c b\u01b0\u1edbc ph\u00ea duy\u1ec7t<\/li>\n\n\n\n<li>Theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang theo k\u1ebf ho\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u1ea7n.<\/li>\n<\/ul>\n\n\n\n<p>Xu\u1ea5t ph\u00e1t t\u1eeb k\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u1ee7y ban ng\u00e2n s\u00e1ch s\u1ebd \u0111\u1eb7t ra m\u1ee5c ti\u00eau ng\u00e2n s\u00e1ch c\u1ea5p cao \u2013 m\u1ee5c ti\u00eau chung v\u00e0 quan tr\u1ecdng nh\u1ea5t m\u00e0 doanh nghi\u1ec7p h\u01b0\u1edbng \u0111\u1ebfn trong vi\u1ec7c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh. \u0110\u00f3 c\u00f3 th\u1ec3 l\u00e0 t\u0103ng tr\u01b0\u1edfng doanh thu, t\u0103ng tr\u01b0\u1edfng l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi, c\u1eaft gi\u1ea3m chi ph\u00ed, m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n, t\u0103ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu,\u2026<\/p>\n\n\n\n<p>C\u00f9ng v\u1edbi \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n c\u00f4ng b\u1ed1 c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong giai \u0111o\u1ea1n t\u1edbi, v\u00ed d\u1ee5 nh\u01b0 c\u1eaft gi\u1ea3m quy m\u00f4 nh\u00e2n s\u1ef1, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, t\u0103ng c\u01b0\u1eddng khuy\u1ebfn m\u00e3i,\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-d\u1ef1-bao-cac-ch\u1ec9-s\u1ed1-ngan-sach\"><strong>B\u01b0\u1edbc 2: D\u1ef1 b\u00e1o c\u00e1c ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh l\u1eadp budget l\u00e0 d\u1ef1 b\u00e1o c\u00e1c ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch, bao g\u1ed3m doanh s\u1ed1 b\u00e1n h\u00e0ng, l\u1ee3i nhu\u1eadn, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, ngu\u1ed3n thu v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n<p>Ho\u1ea1t \u0111\u1ed9ng n\u00e0y d\u1ef1a tr\u00ean vi\u1ec7c d\u1ef1 \u0111o\u00e1n ho\u1eb7c \u01b0\u1edbc t\u00ednh c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0&nbsp;<a href=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>&nbsp;trong t\u01b0\u01a1ng lai, v\u1edbi d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o th\u01b0\u1eddng l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Ch\u1ec9 s\u1ed1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 kh\u1ee9 v\u00e0 giai \u0111o\u1ea1n hi\u1ec7n t\u1ea1i<\/li>\n\n\n\n<li>Ph\u00e2n t\u00edch PESTEL v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan b\u00ean ngo\u00e0i g\u1ed3m ch\u00ednh tr\u1ecb (Political), kinh t\u1ebf (Economic), x\u00e3 h\u1ed9i (Sociocultural), c\u00f4ng ngh\u1ec7 (Technological), m\u00f4i tr\u01b0\u1eddng (Environmental) v\u00e0 ph\u00e1p l\u00fd (Legal).<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng trong s\u1ed1 \u0111\u00f3, m\u1ed9t v\u00e0i y\u1ebfu t\u1ed1 s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi to\u00e0n b\u1ed9 doanh nghi\u1ec7p, trong khi m\u1ed9t s\u1ed1 kh\u00e1c ch\u1ec9 c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi c\u00e1c b\u1ed9 ph\u1eadn nh\u1ea5t \u0111\u1ecbnh. L\u1ea5y v\u00ed d\u1ee5, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 lo ng\u1ea1i v\u1ec1 m\u1ee9c l\u00e3i su\u1ea5t cho vay d\u1ef1 ki\u1ebfn, nh\u01b0ng l\u00e3i su\u1ea5t n\u00e0y s\u1ebd kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t. Tuy nhi\u00ean, c\u1ea3 hai b\u1ed9 ph\u1eadn \u0111\u1ec1u c\u1ea7n l\u01b0u \u00fd t\u1edbi t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t v\u00e0 t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng d\u1ef1 ki\u1ebfn c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/p>\n\n\n\n<p><strong>C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch d\u1ef1 b\u00e1o ph\u1ed5 bi\u1ebfn l\u00e0 ph\u00e2n t\u00edch chu\u1ed7i th\u1eddi gian v\u00e0 d\u1ef1 b\u00e1o nh\u00e2n qu\u1ea3.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e2n t\u00edch chu\u1ed7i th\u1eddi gian (time series analysis)&nbsp;<\/strong>th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n gi\u00e1 tr\u1ecb t\u01b0\u01a1ng lai c\u1ee7a m\u1ed9t bi\u1ebfn s\u1ed1 d\u1ef1a tr\u00ean quan s\u00e1t trong qu\u00e1 kh\u1ee9. L\u1ea5y v\u00ed d\u1ee5, trong nhi\u1ec1u n\u0103m qua, doanh thu c\u1ee7a doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng t\u0103ng d\u1ea7n v\u00e0 \u0111\u00e3 t\u0103ng \u0111\u1ed9t ng\u1ed9t trong 2 th\u00e1ng cu\u1ed1i n\u0103m. D\u1ef1a tr\u00ean \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u1ef3 v\u1ecdng n\u0103m ti\u1ebfp theo c\u0169ng s\u1ebd nh\u01b0 v\u1eady.<\/li>\n\n\n\n<li><strong>D\u1ef1 b\u00e1o nh\u00e2n qu\u1ea3 (causal forecasting)&nbsp;<\/strong>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 nh\u00e2n \u2013 qu\u1ea3 gi\u1eefa m\u1ed9t ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch v\u00e0 c\u00e1c bi\u1ebfn s\u1ed1 kh\u00e1c trong doanh nghi\u1ec7p. L\u1ea5y v\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n ra m\u00f4 h\u00ecnh nh\u00e2n qu\u1ea3: n\u1ebfu t\u0103ng chi ph\u00ed qu\u1ea3ng c\u00e1o t\u1eeb m\u1ee9c trung b\u00ecnh \u0111\u1ebfn cao s\u1ebd d\u1eabn \u0111\u1ebfn t\u0103ng doanh thu \u0111\u00e1ng k\u1ec3, nh\u01b0ng n\u1ebfu ti\u1ebfp t\u1ee5c t\u0103ng cao h\u01a1n n\u1eefa (v\u01b0\u1ee3t qua \u0111i\u1ec3m c\u1ef1c \u0111\u1ea1i) th\u00ec hi\u1ec7u qu\u1ea3 s\u1ebd k\u00e9m d\u1ea7n.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng c\u00f3 m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng t\u1edbi d\u1ef1 b\u00e1o ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch nh\u01b0 l\u1ea1m ph\u00e1t, r\u1ee7i ro kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc, ho\u1eb7c \u0111\u01b0\u1eddng cong h\u1ecdc t\u1eadp (learning curve \u2013 l\u1ea7n \u0111\u1ea7u ti\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t c\u00f4ng vi\u1ec7c s\u1ebd \u0111\u00f2i h\u1ecfi th\u1eddi gian d\u00e0i v\u00e0 chi ph\u00ed cao, nh\u01b0ng sau khi l\u1eb7p l\u1ea1i c\u00f4ng vi\u1ec7c \u0111\u00f3 nhi\u1ec1u l\u1ea7n v\u00e0 tr\u1edf n\u00ean th\u00e0nh th\u1ea1o, nh\u00e2n s\u1ef1 ch\u1ec9 c\u1ea7n \u00edt th\u1eddi gian v\u00e0 chi ph\u00ed h\u01a1n),\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-g\u1eedi-d\u1ec1-xu\u1ea5t-ngan-sach-d\u1ed1i-v\u1edbi-ngan-sach-l\u1eadp-t\u1eeb-d\u01b0\u1edbi-len\"><strong>B\u01b0\u1edbc 3: G\u1eedi \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch (\u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch l\u1eadp t\u1eeb d\u01b0\u1edbi l\u00ean)<\/strong><\/h3>\n\n\n\n<p><strong>Quy tr\u00ecnh \u0111\u1ec1 xu\u1ea5t<\/strong><\/p>\n\n\n\n<p>Trong ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ng\u00e2n s\u00e1ch t\u1eeb d\u01b0\u1edbi l\u00ean (bottom-up) ho\u1eb7c k\u1ebft h\u1ee3p hai chi\u1ec1u, m\u1ed7i b\u1ed9 ph\u1eadn nh\u1ecf trong doanh nghi\u1ec7p s\u1ebd chu\u1ea9n b\u1ecb m\u1ed9t \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch ban \u0111\u1ea7u, d\u1ef1a tr\u00ean c\u00e1c h\u01b0\u1edbng d\u1eabn chung c\u1ee7a \u1ee7y ban ng\u00e2n s\u00e1ch c\u00f9ng c\u00e1c m\u1ee5c ti\u00eau v\u00e0 ch\u1ec9 s\u1ed1 d\u1ef1 b\u00e1o chung.<\/p>\n\n\n\n<p>\u0110\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c l\u1ea7n l\u01b0\u1ee3t \u0111\u1ec1 xu\u1ea5t l\u00ean c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5p tr\u00ean k\u1ebf ti\u1ebfp, c\u00f2n g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb ng\u00e2n s\u00e1ch c\u1ea5p cao h\u01a1n. T\u1ea1i m\u1ed7i c\u1ea5p, \u0111\u1ec1 xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda, b\u1ed5 sung nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u00fang ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau ng\u00e2n s\u00e1ch chung c\u1ee7a doanh nghi\u1ec7p, c\u1ee7a b\u1ed9 ph\u1eadn c\u1ea5p tr\u00ean v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u00f9ng c\u1ea5p.<\/p>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng khi chi ti\u00eau v\u01b0\u1ee3t qu\u00e1 ngu\u1ed3n thu c\u1ee7a ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i di\u1ec7n v\u1edbi t\u00ecnh tr\u1ea1ng&nbsp;<strong>th\u00e2m h\u1ee5t ng\u00e2n s\u00e1ch (budget deficit)<\/strong>. \u0110\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1edbi&nbsp;<strong>ng\u00e2n s\u00e1ch \u0111\u1ec7m hay c\u00f2n g\u1ecdi l\u00e0 ng\u00e2n s\u00e1ch d\u1ef1 ph\u00f2ng (budgetary slack)<\/strong>. \u0110\u00e2y l\u00e0 k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n th\u00eam m\u1ed9t \u201cl\u1edbp \u0111\u1ec7m\u201d trong ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t, b\u1eb1ng vi\u1ec7c \u0111\u1ec1 xu\u1ea5t m\u1ee9c doanh thu th\u1ea5p h\u01a1n v\u00e0 m\u1ee9c chi ph\u00ed cao h\u01a1n so v\u1edbi d\u1ef1 b\u00e1o th\u1ef1c t\u1ebf.<\/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\/lap-budget-cho-doanh-nghiep.png\" alt=\"M\u00f4 t\u1ea3 v\u1ec1 ng\u00e2n s\u00e1ch \u0111\u1ec7m\"\/><figcaption class=\"wp-element-caption\"><em>M\u00f4 t\u1ea3 v\u1ec1 ng\u00e2n s\u00e1ch \u0111\u1ec7m<\/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\/mau-to-trinh-xin-kinh-phi\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ea3i mi\u1ec5n ph\u00ed 5 m\u1eabu t\u1edd tr\u00ecnh xin kinh ph\u00ed trong doanh nghi\u1ec7p<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-4-dam-phan-va-th\u1ed1ng-nh\u1ea5t-ngan-sach\"><strong>B\u01b0\u1edbc 4: \u0110\u00e0m ph\u00e1n v\u00e0 th\u1ed1ng nh\u1ea5t ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>C\u00e1c \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t v\u1ec1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 ch\u1ee7 tr\u01b0\u01a1ng ng\u00e2n s\u00e1ch chung c\u1ee7a doanh nghi\u1ec7p, tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c mang ra ph\u00e2n t\u00edch xem ch\u00fang \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau chung c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u00f3 li\u00ean quan hay ch\u01b0a.<\/p>\n\n\n\n<p>T\u1ea1i m\u1ed7i th\u1eddi \u0111i\u1ec3m, \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch \u0111\u1ec1u c\u00f3 th\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e0m ph\u00e1n l\u1ea1i gi\u1eefa ng\u01b0\u1eddi qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn v\u00e0 c\u1ea5p tr\u00ean k\u1ebf ti\u1ebfp c\u1ee7a h\u1ecd. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng nh\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 c\u0169ng t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1ea5t. C\u00e1c thay \u0111\u1ed5i c\u1ea7n thi\u1ebft s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1edbi khi \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c tr\u00ecnh l\u00ean t\u1edbi \u1ee7y ban ng\u00e2n s\u00e1ch.&nbsp;<\/p>\n\n\n\n<p>T\u1ea1i \u0111\u00e2y, \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p th\u00e0nh&nbsp;<strong>b\u1ea3n d\u1ef1 th\u1ea3o \u0111\u1ea7u ti\u00ean c\u1ee7a ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 (master budget)<\/strong>, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh to\u00e0n c\u1ea3nh c\u1ee7a ng\u00e2n s\u00e1ch doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c ch\u1ec9 s\u1ed1 doanh thu v\u00e0 chi ph\u00ed chi ti\u1ebft t\u1eeb t\u1eebng b\u1ed9 ph\u1eadn.<\/p>\n\n\n\n<p>\u1ee6y ban ng\u00e2n s\u00e1ch s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch k\u1ef9 thu\u1eadt v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a b\u1ea3n d\u1ef1 th\u1ea3o. Sau \u0111\u00f3, c\u00e1c b\u1ed9 ph\u1eadn s\u1ebd ti\u1ebfn h\u00e0nh c\u1eadp nh\u1eadt v\u00e0 s\u1eeda \u0111\u1ed5i l\u1ea7n cu\u1ed1i \u0111\u1ec3 th\u1ed1ng nh\u1ea5t ra budget cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-5-xem-xet-va-phe-duy\u1ec7t-ngan-sach-cu\u1ed1i-cung\"><strong>B\u01b0\u1edbc 5: Xem x\u00e9t v\u00e0 ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch cu\u1ed1i c\u00f9ng<\/strong><\/h3>\n\n\n\n<p>B\u01b0\u1edbc cu\u1ed1i c\u00f9ng c\u1ee7a qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch l\u00e0 \u0111\u1ec7 tr\u00ecnh ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 cho ban l\u00e3nh \u0111\u1ea1o c\u1ea5p cao \u0111\u1ec3 ph\u00ea duy\u1ec7t l\u1ea7n cu\u1ed1i. \u0110\u00f4i khi, \u1ee7y ban ng\u00e2n s\u00e1ch s\u1ebd c\u1ea7n \u0111\u01b0a ra m\u1ed9t s\u1ed1 gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u00e3 \u0111\u00e0m ph\u00e1n th\u00e0nh c\u00f4ng, ho\u1eb7c \u0111\u01b0a ra l\u1eddi cam k\u1ebft v\u1edbi budget n\u00e0y.<\/p>\n\n\n\n<p>Tr\u1ea3i qua b\u01b0\u1edbc n\u00e0y, k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o th\u1ef1c hi\u1ec7n. Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c \u1ee7y ban ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i th\u00f4ng tin n\u00e0y t\u1edbi c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan trong to\u00e0n doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\"><strong>5. H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch trong doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-theo-doi-va-ghi-nh\u1eadn-ngan-sach\"><strong>B\u01b0\u1edbc 1: Theo d\u00f5i v\u00e0 ghi nh\u1eadn ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a b\u01b0\u1edbc n\u00e0y l\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 quy tr\u00ecnh, c\u00f4ng c\u1ee5 v\u00e0 con ng\u01b0\u1eddi; t\u1ea1o n\u1ec1n t\u1ea3ng cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch giai \u0111o\u1ea1n sau.<\/p>\n\n\n\n<p>Vi\u1ec7c theo d\u00f5i v\u00e0 ghi nh\u1eadn ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb trong doanh nghi\u1ec7p v\u00e0 c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m chuy\u00ean bi\u1ec7t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trung t\u00e2m chi ph\u00ed: b\u1ed9 ph\u1eadn C&amp;B, ph\u00f2ng k\u1ebf to\u00e1n, ph\u00f2ng thu mua,\u2026<\/li>\n\n\n\n<li>Trung t\u00e2m doanh thu: c\u01a1 s\u1edf kinh doanh, b\u1ed9 ph\u1eadn b\u00e1n l\u1ebb, m\u1ea3ng d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng,\u2026&nbsp;<\/li>\n\n\n\n<li>Trung t\u00e2m l\u1ee3i nhu\u1eadn: ph\u00e2n chia theo ph\u00e2n kh\u00fac kh\u00e1ch h\u00e0ng, nh\u00e1nh s\u1ea3n ph\u1ea9m,\u2026<\/li>\n\n\n\n<li>Trung t\u00e2m \u0111\u1ea7u t\u01b0: ph\u00f2ng chi\u1ebfn l\u01b0\u1ee3c kinh doanh, ph\u00f2ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D),\u2026<\/li>\n<\/ul>\n\n\n\n<p>V\u00e0o m\u1ed7i cu\u1ed1i k\u1ef3 t\u00e0i ch\u00ednh, d\u1eef li\u1ec7u v\u1ec1 ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c tr\u00ean c\u00e1c c\u00f4ng c\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. C\u00f2n trong k\u1ef3 t\u00e0i ch\u00ednh, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ec3 ghi nh\u1eadn li\u00ean t\u1ee5c v\u00e0 t\u1ef1 \u0111\u1ed9ng c\u00e1c d\u1eef li\u1ec7u n\u00e0y.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-danh-gia-k\u1ebft-qu\u1ea3-s\u1eed-d\u1ee5ng-ngan-sach\"><strong>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p><strong>C\u00f3 2 quan \u0111i\u1ec3m kh\u00e1c nhau khi \u0111\u00e1nh gi\u00e1 vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch trong doanh nghi\u1ec7p.&nbsp;<\/strong>T\u00f9y thu\u1ed9c v\u00e0o m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c v\u1eadn h\u00e0nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong 2 quan \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 tr\u00ean ho\u1eb7c c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quan \u0111i\u1ec3m 1 \u2013 \u0110\u1ea1t m\u1ee5c ti\u00eau: Chi ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch cao h\u01a1n so v\u1edbi budget \u0111\u1eb7t ra, nh\u01b0ng n\u1ebfu \u0111i\u1ec1u \u0111\u00f3 gi\u00fap c\u00e1c b\u1ed9 ph\u1eadn \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u01b0u ti\u00ean (c\u00f3 b\u00e1o c\u00e1o v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd) th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/li>\n\n\n\n<li>Quan \u0111i\u1ec3m 2 \u2013 Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd: C\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ra r\u1ea5t chi ti\u1ebft, v\u00e0 doanh nghi\u1ec7p g\u1ea7n nh\u01b0 s\u1ebd kh\u00f4ng cho ph\u00e9p c\u00e1c b\u1ed9 ph\u1eadn chi ti\u00eau v\u01b0\u1ee3t qu\u00e1 k\u1ebf ho\u1ea1ch ban \u0111\u1ea7u.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Ph\u00e2n t\u00edch ph\u01b0\u01a1ng sai (analysis of variance \u2013 ANOVA)<\/strong>&nbsp;l\u00e0 qu\u00e1 tr\u00ecnh so s\u00e1nh chi ph\u00ed v\u00e0 doanh thu th\u1ef1c t\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u1edbi ch\u1ec9 ti\u00eau ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp k\u1ebf ho\u1ea1ch cho c\u00f9ng kho\u1ea3ng th\u1eddi gian \u0111\u00f3. N\u1ebfu vi\u1ec7c ph\u00e2n t\u00edch di\u1ec5n ra SAU KHI \u0111\u00e3 k\u1ebft th\u00fac kho\u1ea3ng th\u1eddi gian ghi nh\u1eadn d\u1eef li\u1ec7u (v\u00ed d\u1ee5 nh\u01b0 tu\u1ea7n tr\u01b0\u1edbc, th\u00e1ng tr\u01b0\u1edbc), \u0111\u00f3 l\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch. N\u1ebfu vi\u1ec7c ph\u00e2n t\u00edch di\u1ec5n ra \u1edf th\u1eddi \u0111i\u1ec3m \u0110ANG TRONG chu k\u1ef3 ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c xem x\u00e9t, \u0111\u00f3 l\u00e0 ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy tr\u00ecnh \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch, m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch \u0111\u1ecbnh k\u1ef3 (theo tu\u1ea7n, th\u00e1ng,\u2026) v\u00e0 gi\u1ea3i tr\u00ecnh nh\u1eefng y\u1ebfu t\u1ed1 b\u1ea5t th\u01b0\u1eddng n\u1ebfu c\u00f3 cho c\u1ea5p tr\u00ean k\u1ebf ti\u1ebfp. Th\u00f4ng qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 g\u1eb7p ph\u1ea3i v\u00e0 nhanh ch\u00f3ng kh\u1eafc ph\u1ee5c t\u00ecnh h\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-di\u1ec1u-ch\u1ec9nh-ngan-sach\"><strong>B\u01b0\u1edbc 3: \u0110i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>Ngay c\u1ea3 sau khi k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 \u0111ang trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u00f3&nbsp;<strong>v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i&nbsp;<\/strong>n\u1ebfu ho\u00e0n c\u1ea3nh \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3, v\u00e0 nh\u1eefng thay \u0111\u1ed5i \u0111\u00f3 \u0111\u00e3 n\u1eb1m ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 cao trong k\u1ef9 thu\u1eadt l\u1eadp ng\u00e2n s\u00e1ch lu\u00e2n phi\u00ean (continuous budgeting) hay c\u00f2n g\u1ecdi l\u00e0 ng\u00e2n s\u00e1ch li\u00ean t\u1ee5c (rolling budgeting). Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng k\u1ef9 thu\u1eadt kh\u00e1c, n\u00ean c\u00f3 m\u1ed9t l\u1ecbch xem x\u00e9t v\u00e0 c\u1eadp nh\u1eadt ng\u00e2n s\u00e1ch \u0111\u1ecbnh k\u1ef3.<\/p>\n\n\n\n<p>M\u1eb7c d\u00f9 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch mang l\u1ea1i nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng ho\u1ea1t \u0111\u1ed9ng k\u1ecbp th\u1eddi cho doanh nghi\u1ec7p, nh\u01b0ng n\u1ebfu x\u1ea3y ra qu\u00e1 th\u01b0\u1eddng xuy\u00ean, n\u00f3 c\u00f3 th\u1ec3 khi\u1ebfn cho c\u00e1c b\u1ed9 ph\u1eadn xem nh\u1eb9 qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch.&nbsp;<strong>Kh\u00f4ng n\u00ean c\u00f3 qu\u00e1 2 \u0111\u1ee3t \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch trong m\u1ed9t n\u0103m<\/strong>, v\u00e0 doanh nghi\u1ec7p c\u0169ng c\u1ea7n kh\u1eb3ng \u0111\u1ecbnh t\u00ednh nghi\u00eam t\u00fac trong qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch: ch\u1ec9 s\u1eeda \u0111\u1ed5i khi th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t&nbsp;<strong>2 ph\u01b0\u01a1ng \u00e1n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u01b0\u01a1ng \u00e1n 1: T\u1ea1m ho\u00e3n vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 \u0111\u1ec3 ch\u1edd \u0111\u01b0\u1ee3c c\u1ea5p ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh m\u1edbi trong chu k\u1ef3 ng\u00e2n s\u00e1ch ti\u1ebfp theo<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng \u00e1n 2: Ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u00e2n b\u1ed5 l\u1ea1i c\u00e1c kho\u1ea3n ng\u00e2n s\u00e1ch \u0111\u00e3 v\u01b0\u1ee3t ch\u1ec9 ti\u00eau ho\u1eb7c ch\u01b0a d\u00f9ng \u0111\u1ebfn, \u0111\u1ec3 b\u00f9 \u0111\u1eafp v\u00e0o c\u00e1c kho\u1ea3n ng\u00e2n s\u00e1ch c\u00f2n thi\u1ebfu, sao cho gi\u00e1 tr\u1ecb t\u1ed5ng ng\u00e2n s\u00e1ch doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec. M\u1ed9t s\u1ed1 c\u00e1ch h\u1eefu \u00edch th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 t\u0103ng t\u1ed5ng doanh thu, \u0111\u1ea9y nhanh d\u00f2ng ti\u1ec1n v\u00e0o, l\u00e0m ch\u1eadm d\u00f2ng ti\u1ec1n ra, t\u1ed1i \u01b0u s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n,\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\/dieu-chinh-ngan-sach.png\" alt=\"\u0110i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch\"\/><figcaption class=\"wp-element-caption\"><em>\u0110i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"5\"><strong>6. C\u00f3 c\u00f4ng c\u1ee5 n\u00e0o h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3?<\/strong><\/h2>\n\n\n\n<p><strong>Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n khi l\u1eadp v\u00e0 qu\u1ea3n l\u00fd budget theo c\u00e1ch truy\u1ec1n th\u1ed1ng:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u1ef1 b\u00e1o c\u00e1c ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch<\/strong>&nbsp;c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n do s\u1ef1 r\u01b0\u1eddm r\u00e0 c\u1ee7a cu\u1ed9c h\u1ecdp n\u1ed9i b\u1ed9 v\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u th\u1ee7 c\u00f4ng. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng k\u00e9o d\u00e0i t\u1eadn 2 \u2013 4 tu\u1ea7n, t\u1ea1o ra s\u1ef1 ch\u1eadm tr\u1ec5 v\u1edbi nhi\u1ec1u nguy c\u01a1 sai s\u00f3t.<\/li>\n\n\n\n<li><strong>G\u1eedi \u0111\u1ec1 xu\u1ea5t ng\u00e2n s\u00e1ch&nbsp;<\/strong>l\u00e0 qu\u00e1 tr\u00ecnh ti\u00eau t\u1ed1n r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c, do c\u00e1c b\u1ed9 ph\u1eadn th\u01b0\u1eddng tr\u00ec ho\u00e3n vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin v\u00e0o c\u00e1c bi\u1ec3u m\u1eabu \u0111\u1ec1 xu\u1ea5t, v\u00e0 \u1ee7y ban ng\u00e2n s\u00e1ch c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n h\u00e0ng lo\u1ea1t thao t\u00e1c th\u1ee7 c\u00f4ng bao g\u1ed3m thu th\u1eadp th\u00f4ng tin, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 t\u1ed5ng h\u1ee3p ch\u00fang th\u00e0nh m\u1ed9t b\u1ea3n d\u1ef1 th\u1ea3o ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3. Th\u1ebf nh\u01b0ng v\u1eabn c\u00f3 sai s\u00f3t x\u1ea3y ra, doanh nghi\u1ec7p l\u1ea1i ph\u1ea3i \u0111\u1ea7u t\u01b0 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro v\u00e0 kh\u1eafc ph\u1ee5c thi\u1ec7t h\u1ea1i.<\/li>\n\n\n\n<li><strong>Ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch<\/strong>&nbsp;c\u0169ng g\u1eb7p kh\u00f3 b\u1edfi c\u00e1c b\u1ea3ng t\u00ednh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng truy xu\u1ea5t \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c c\u00e1c con s\u1ed1, trong khi \u1ee7y ban ng\u00e2n s\u00e1ch th\u01b0\u1eddng kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c \u0111\u1ec3 \u0111\u00e0o s\u00e2u h\u01a1n v\u00e0o c\u00e1c t\u1ea7ng th\u00f4ng tin. Ngay c\u1ea3 khi \u0111\u1ea1i di\u1ec7n t\u1eebng b\u1ed9 ph\u1eadn \u0111\u00e3 \u0111\u1ee9ng ra gi\u1ea3i tr\u00ecnh, d\u01b0\u1eddng nh\u01b0 c\u00e1c con s\u1ed1 v\u1eabn r\u1ea5t r\u1eddi r\u1ea1c v\u00e0 kh\u00f3 hi\u1ec3u.<\/li>\n\n\n\n<li><strong>Theo d\u00f5i vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch<\/strong>&nbsp;c\u00f3 \u0111\u1ed9 tr\u1ec5 l\u1edbn v\u00ec t\u1eebng b\u1ed9 ph\u1eadn s\u1ebd ch\u1ec9 b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 v\u00e0 k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch theo \u0111\u1ecbnh k\u1ef3 cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 sau n\u1eeda n\u0103m. C\u00e1c c\u00e2u h\u1ecfi r\u1ea5t c\u01a1 b\u1ea3n trong qu\u1ea3n l\u00fd budget doanh nghi\u1ec7p, d\u01b0\u1eddng nh\u01b0 l\u1ea1i kh\u00f4ng c\u00f3 \u0111\u00e1p \u00e1n ngay.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch<\/strong>&nbsp;g\u1eb7p ph\u1ea3i s\u1ef1 b\u1ecb \u0111\u1ed9ng do u\u1ef7 ban ng\u00e2n s\u00e1ch ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 ti\u1ebfp nh\u1eadn th\u00f4ng tin, m\u00e0 g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n ra v\u1ea5n \u0111\u1ec1 trong s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, ho\u1eb7c n\u1ebfu c\u00f3 ph\u00e1t hi\u1ec7n ra th\u00ec c\u0169ng \u0111\u00e3 mu\u1ed9n. M\u1ed7i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch th\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 \u00e1p l\u1ef1c c\u0169ng l\u1ea1i t\u0103ng cao.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Th\u00e1ng 11\/2023, l\u1eddi gi\u1ea3i cho c\u00e1c b\u00e0i to\u00e1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c c\u00f4ng b\u1ed1:&nbsp;<a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/budget-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+ \u2013 B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/a> th\u1eddi gian th\u1ef1c \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/budget-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp\" alt=\"Base Finance+\" class=\"wp-image-7946\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p>Base Finance+ c\u00f3 kh\u1ea3 n\u0103ng t\u1eadp trung d\u1eef li\u1ec7u t\u00e0i ch\u00ednh t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau v\u1ec1 m\u1ed9t h\u1ec7 th\u1ed1ng dashboard chung duy nh\u1ea5t, b\u1ed5 sung th\u00eam c\u00e1c t\u00f9y ch\u1ec9nh chuy\u00ean s\u00e2u v\u1ec1 tr\u1ef1c quan ho\u00e1, ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 v\u00e0 d\u1ef1 b\u00e1o. \u0110\u1eb7c bi\u1ec7t, c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch, v\u1eadn h\u00e0nh v\u00e0 ho\u1ea1t \u0111\u1ed9ng&nbsp;<a href=\"https:\/\/base.vn\/blog\/quan-tri-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/a>&nbsp;s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi nhau theo th\u1eddi gian th\u1ef1c (real-time).<\/p>\n\n\n\n<p>V\u1edbi b\u1ed9 gi\u1ea3i ph\u00e1p n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0m ch\u1ee7 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh theo nhi\u1ec1u l\u00e1t c\u1eaft, d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd doanh thu v\u00e0 d\u00f2ng ti\u1ec1n v\u00e0o, qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n ra, th\u1eadm ch\u00ed l\u00e0 qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t t\u1ef1 \u0111\u1ed9ng. Qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, nh\u1edd v\u1eady, \u0111\u01b0\u1ee3c tinh g\u1ecdn v\u00e0 th\u00f4ng su\u1ed1t h\u01a1n nhi\u1ec1u l\u1ea7n \u2013 t\u1eeb b\u01b0\u1edbc \u0111\u1eb7t m\u1ee5c ti\u00eau ban \u0111\u1ea7u cho t\u1edbi b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<p><strong>V\u1edbi Base Finance+, u\u1ef7 ban ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u01b0a ra d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch ch\u00ednh x\u00e1c v\u00e0 nhanh h\u01a1n:&nbsp;<\/strong>Base Finance+ t\u00edch h\u1ee3p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng chung duy nh\u1ea5t, ghi nh\u1eadn trong th\u1eddi gian d\u00e0i v\u00e0 c\u1eadp nh\u1eadt ch\u00fang t\u1ef1 \u0111\u1ed9ng theo th\u1eddi gian th\u1ef1c (real-time) \u2013 ch\u00ednh l\u00e0 c\u01a1 s\u1edf to\u00e0n di\u1ec7n, ch\u1eb7t ch\u1ebd \u0111\u1ec3 d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch. H\u1ec7 th\u1ed1ng dashboard c\u0169ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf tr\u1ef1c quan v\u1edbi kh\u1ea3 n\u0103ng t\u00f9y ch\u1ec9nh theo nhi\u1ec1u l\u00e1t c\u1eaft, gi\u00fap t\u0103ng t\u1ed1c \u0111\u00e1ng k\u1ec3 qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 \u0111\u01b0a ra d\u1ef1 b\u00e1o.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u1ef1c quan ho\u00e1 b\u1ee9c tranh ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3:&nbsp;<\/strong>Tr\u00ean Base Finance+, ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ef1c quan ho\u00e1 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 s\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac ph\u00f2ng ban ho\u1eb7c c\u00e2y m\u1ee5c ti\u00eau kinh doanh. M\u1ed7i khi budget c\u00f3 s\u1ef1 thay \u0111\u1ed5i, u\u1ef7 ban ng\u00e2n s\u00e1ch kh\u00f4ng c\u1ea7n g\u1eedi l\u1ea1i m\u1ed9t file t\u00e0i li\u1ec7u m\u1edbi m\u00e0 c\u00f3 th\u1ec3 tr\u1ef1c ti\u1ebfp c\u1eadp nh\u1eadt&nbsp; tr\u00ean \u0111\u00e2y. C\u00e1c d\u1eef li\u1ec7u n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n ch\u1eb7t ch\u1ebd, \u0111\u1ea3m b\u1ea3o b\u1ea3o m\u1eadt.<\/li>\n\n\n\n<li><strong>Nhanh ch\u00f3ng ph\u00e1t hi\u1ec7n m\u1ecdi v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh:<\/strong>&nbsp;B\u1edfi m\u1ecdi th\u1ee9 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c thi chu\u1ea9n ho\u00e1 t\u1eeb c\u00e1c b\u01b0\u1edbc tr\u01b0\u1edbc \u0111\u00f3, n\u00ean b\u1ea5t k\u1ef3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng n\u00e0o trong qu\u00e1 tr\u00ecnh th\u1ef1c thi ng\u00e2n s\u00e1ch \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nhanh ch\u00f3ng. Th\u00f4ng tin v\u1ec1 nguy\u00ean nh\u00e2n, h\u1ec7 qu\u1ea3 v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u0169ng \u0111\u01b0\u1ee3c l\u01b0u v\u1ebft r\u00f5 r\u00e0ng.<\/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-finance-1-4.png\" alt=\"Base Finance+ gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u1eadp, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd budget\"\/><figcaption class=\"wp-element-caption\"><em>Base Finance+ gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u1eadp, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd budget<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>Nh\u1edd Base Finance+, ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hi\u1ec3u s\u00e2u v\u1ec1 \u00fd ngh\u0129a t\u1eebng con s\u1ed1:<\/strong>&nbsp;Base Finance+ lu\u00f4n cho th\u1ea5y nh\u1eefng ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch quan tr\u1ecdng nh\u1ea5t c\u1ee7a to\u00e0n doanh nghi\u1ec7p, v\u00e0 d\u1ec5 d\u00e0ng truy xu\u1ea5t \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c c\u1ee7a m\u1ecdi d\u1eef li\u1ec7u ngay c\u1ea3 khi ch\u00fang c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb hi\u1ec7u su\u1ea5t, CRM ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n,\u2026&nbsp;<\/li>\n\n\n\n<li><strong>Th\u1ef1c hi\u1ec7n x\u00e9t duy\u1ec7t d\u1ec5 d\u00e0ng:&nbsp;<\/strong>Nhi\u1ec1u kh\u00eda c\u1ea1nh, l\u00e1t c\u1eaft v\u00e0 nhi\u1ec1u t\u1ea7ng l\u1edbp d\u1eef li\u1ec7u nghe c\u00f3 v\u1ebb ph\u1ee9c t\u1ea1p, nh\u01b0ng \u0111i\u1ec3m m\u1ea1nh c\u1ee7a Base Finance+ l\u00e0 t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n tr\u1ecb tr\u00ean m\u1ed9t kh\u00f4ng gian chung duy nh\u1ea5t. C\u00e1c thao t\u00e1c xem x\u00e9t, ph\u00ea duy\u1ec7t v\u00e0 ph\u1ea3n h\u1ed3i v\u1ec1 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch \u0111\u1ec1u c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng ngay t\u1ea1i \u0111\u00e2y.<\/li>\n\n\n\n<li><strong>N\u1eafm b\u1eaft ti\u1ebfn \u0111\u1ed9 th\u1ef1c thi ng\u00e2n s\u00e1ch c\u1ee7a m\u1ecdi b\u1ed9 ph\u1eadn:<\/strong>&nbsp;V\u1edbi m\u1ed7i bi\u1ebfn \u0111\u1ed9ng doanh thu ho\u1eb7c chi ph\u00ed, Base Finance+ s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1ed9ng d\u1ed3n v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y, v\u00e0 t\u00ednh to\u00e1n ph\u1ea7n tr\u0103m ch\u00eanh l\u1ec7ch so v\u1edbi budget ban \u0111\u1ea7u. Ph\u1ea7n m\u1ec1m c\u0169ng t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb m\u00e0u s\u1eafc \u0111\u1ec3 nh\u1eafc nh\u1edf v\u1ec1 t\u00ecnh tr\u1ea1ng \u0111\u00fang ti\u1ebfn \u0111\u1ed9 ho\u1eb7c th\u1ef1c thi ng\u00e2n s\u00e1ch qu\u00e1 nhanh\/ qu\u00e1 ch\u1eadm.<\/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-finance-2-4.png\" alt=\"Gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 gi\u00fap m\u1ecdi con s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 \u00fd ngh\u0129a v\u00e0 \u0111\u01b0\u1ee3c truy xu\u1ea5t d\u1ec5 d\u00e0ng\"\/><figcaption class=\"wp-element-caption\"><em>Gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 gi\u00fap m\u1ecdi con s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 \u00fd ngh\u0129a v\u00e0 \u0111\u01b0\u1ee3c truy xu\u1ea5t d\u1ec5 d\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi Base Finance+:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng ti\u1ec1n m\u1eb7t theo th\u1eddi gian th\u1ef1c:&nbsp;<\/strong>C\u00f2n g\u1ecdi l\u00e0 t\u00ednh n\u0103ng \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, Base Finance+ gi\u00fap qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n doanh nghi\u1ec7p. Ch\u1ec9 c\u1ea7n c\u00f3 tin nh\u1eafn sms ho\u1eb7c th\u00f4ng b\u00e1o t\u1eeb \u1ee9ng d\u1ee5ng mobile banking, s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ngay t\u1ee9c th\u1eddi.<\/li>\n\n\n\n<li><strong>Ghi nh\u1eadn ch\u00ednh x\u00e1c m\u1ecdi ho\u1ea1t \u0111\u1ed9ng thu chi:<\/strong>&nbsp;Kh\u00f4ng ch\u1ec9 l\u00e0 ti\u1ec1n m\u1eb7t, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng trong doanh thu, chi ph\u00ed, d\u00f2ng ti\u1ec1n,&nbsp;<a href=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00f4ng n\u1ee3<\/a>,\u2026 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn theo th\u1eddi gian th\u1ef1c \u2013 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c t\u00edch h\u1ee3p d\u1eef li\u1ec7u gi\u1eefa Base Finance+ v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n\n\n\n<li><strong>Giao ti\u1ebfp hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn:&nbsp;<\/strong>Base Finance+ h\u1ed7 tr\u1ee3 giao ti\u1ebfp gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan th\u00f4ng qua h\u00ecnh th\u1ee9c nh\u1eafn tin ho\u1eb7c b\u00ecnh lu\u1eadn ngay tr\u00ean h\u1ec7 th\u1ed1ng, d\u00f9 l\u00e0 khi gi\u1ea3i tr\u00ecnh, th\u1ea3o lu\u1eadn v\u1ec1 m\u1ed7i ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch ho\u1eb7c trong m\u1ed7i l\u1ea7n bi\u1ebfn \u0111\u1ed9ng ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\"><strong>7. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>V\u1edbi b\u00e0i vi\u1ebft n\u00e0y, hy v\u1ecdng m\u1ed7i nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u00e3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u00e0 b\u00e0i b\u1ea3n v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 qu\u1ea3n l\u00fd budget cho doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd trong n\u0103m kinh t\u1ebf bi\u1ebfn \u0111\u1ed9ng, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai.&nbsp;<\/p>\n\n\n\n<p>Ch\u00fac doanh nghi\u1ec7p lu\u00f4n thu\u1eadn l\u1ee3i v\u00e0 th\u00e0nh c\u00f4ng!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh chi ph\u00ed v\u1eadn h\u00e0nh ng\u00e0y c\u00e0ng gia t\u0103ng v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh li\u00ean t\u1ee5c bi\u1ebfn \u0111\u1ed9ng, l\u1eadp v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch (Budget) tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd. M\u1ed9t k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch b\u00e0i b\u1ea3n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3381,"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-3376","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>Budget l\u00e0 g\u00ec? L\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"Budget - K\u1ebf ho\u1ea1ch chi ti\u00eau c\u1ee5 th\u1ec3 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. 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