{"id":8750,"date":"2025-10-21T10:17:22","date_gmt":"2025-10-21T03:17:22","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=8750"},"modified":"2025-10-21T10:21:13","modified_gmt":"2025-10-21T03:21:13","slug":"phong-ke-toan","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/phong-ke-toan\/","title":{"rendered":"Hi\u1ec3u v\u1ec1 ph\u00f2ng K\u1ebf to\u00e1n &#8211; &#8220;ng\u00e2n h\u00e0ng n\u1ed9i b\u1ed9&#8221; c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>Trong m\u1ecdi doanh nghi\u1ec7p, d\u00f9 quy m\u00f4 l\u1edbn hay nh\u1ecf, ph\u00f2ng K\u1ebf to\u00e1n lu\u00f4n gi\u1eef vai tr\u00f2 trung t\u00e2m trong vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 v\u00ed ph\u00f2ng K\u1ebf to\u00e1n nh\u01b0 m\u1ed9t \u201cng\u00e2n h\u00e0ng n\u1ed9i b\u1ed9\u201d \u2014 n\u01a1i m\u1ecdi giao d\u1ecbch, thu chi, b\u00e1o c\u00e1o v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u1eed l\u00fd c\u1ea9n tr\u1ecdng \u0111\u1ec3 duy tr\u00ec s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh cho to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng <a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=phong-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 vai tr\u00f2, ch\u1ee9c n\u0103ng v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ph\u00f2ng K\u1ebf to\u00e1n trong doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-phong-k\u1ebf-toan-la-gi\">1. Ph\u00f2ng K\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p><strong>Ph\u00f2ng K\u1ebf to\u00e1n<\/strong> l\u00e0 b\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 ghi ch\u00e9p c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi ph\u00ed, v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.\u00a0<\/p>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi \u0111\u1ec3 h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o, d\u00f9 nh\u1ecf d\u00f9 l\u1edbn, kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi-1024x587.webp\" alt=\"Ph\u00f2ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-23208\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/phong-ke-toan-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u00f2ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-ch\u1ee9c-nang-nhi\u1ec7m-v\u1ee5-c\u1ee7a-phong-k\u1ebf-toan-trong-doanh-nghi\u1ec7p\">2. Ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a ph\u00f2ng K\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-d\u1ea3m-b\u1ea3o-dong-ti\u1ec1n-kinh-doanh-c\u1ee7a-doanh-nghi\u1ec7p\">2.1. \u0110\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/h3>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i <a href=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00f2ng ti\u1ec1n<\/a> c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p lu\u00f4n c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, ph\u00f2ng K\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y theo d\u00f5i s\u1ed1 d\u01b0, qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu v\u00e0 chi, v\u00e0 \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u00fang h\u1ea1n c\u00e1c kho\u1ea3n n\u1ee3. Khi l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n, n\u1ebfu c\u00f3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c nguy c\u01a1 thi\u1ebfu h\u1ee5t ti\u1ec1n m\u1eb7t, K\u1ebf to\u00e1n s\u1ebd \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-d\u1ea3m-b\u1ea3o-tinh-chinh-xac-c\u1ee7a-l\u01b0\u01a1ng-th\u01b0\u1edfng\">2.2. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a l\u01b0\u01a1ng th\u01b0\u1edfng<\/h3>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n ch\u00ednh l\u00e0 ng\u01b0\u1eddi \u201cc\u1ea7m c\u00e2n n\u1ea3y m\u1ef1c\u201d cho vi\u1ec7c \u0111\u1ea3m b\u1ea3o chi tr\u1ea3 l\u01b0\u01a1ng b\u1ed5ng v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n. Sau khi b\u1ed9 ph\u1eadn Nh\u00e2n s\u1ef1 t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean, K\u1ebf to\u00e1n s\u1ebd ki\u1ec3m tra l\u1ea1i m\u1ed9t l\u01b0\u1ee3t, r\u1ed3i ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi doanh nghi\u1ec7p ch\u00ednh th\u1ee9c \u201c\u0111i ti\u1ec1n\u201d.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-h\u1ea1ch-toan-thu\u1ebf-amp-bao-cao-tai-chinh\">2.3. H\u1ea1ch to\u00e1n Thu\u1ebf &amp; B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch trong ph\u00e1p l\u00fd, ph\u00f2ng K\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00e1c <a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ecbnh k\u1ef3 nh\u01b0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u1ea3ng c\u00e2n \u0111\u1ed1i K\u1ebf to\u00e1n, v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c l\u1eadp ra \u0111\u1ec3 cung c\u1ea5p cho Ban l\u00e3nh \u0111\u1ea1o v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.&nbsp;<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, ph\u00f2ng K\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 b\u00ean ngo\u00e0i h\u00e0ng th\u00e1ng hay h\u00e0ng qu\u00fd. Nh\u1edd v\u00e0o c\u00e1c k\u1ef3 ki\u1ec3m to\u00e1n n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao uy t\u00edn \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-4-tham-m\u01b0u-t\u01b0-v\u1ea5n-tai-chinh\">2.4. Tham m\u01b0u T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p>Kh\u00f4ng ch\u1ec9 l\u00e0 \u201cng\u01b0\u1eddi qu\u1ea3n tr\u1ecb\u201d t\u00e0i ch\u00ednh, ph\u00f2ng K\u1ebf to\u00e1n c\u00f2n \u0111\u00f3ng vai tr\u00f2 \u201cng\u01b0\u1eddi tham m\u01b0u\u201d. Vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 s\u1ebd \u0111\u01b0a \u0111\u1ebfn c\u00e1i nh\u00ecn s\u00e2u s\u1eafc h\u01a1n cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 trong ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<p>Ch\u1eb3ng h\u1ea1n, vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, mua s\u1eafm thi\u1ebft b\u1ecb m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng. Ph\u00f2ng K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng, d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau v\u1ed1n, x\u00e1c \u0111\u1ecbnh r\u1ee7i ro t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"628\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan-1024x628.webp\" alt=\"Ch\u1ee9c n\u0103ng ph\u00f2ng k\u1ebf to\u00e1n\" class=\"wp-image-8764\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan-1024x628.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan-300x184.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan-768x471.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan-1536x942.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/chuc-nang-phong-ke-toan.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-phong-k\u1ebf-toan-g\u1ed3m-nh\u1eefng-b\u1ed9-ph\u1eadn-nao-s\u01a1-d\u1ed3-phong-k\u1ebf-toan\">3. Ph\u00f2ng K\u1ebf to\u00e1n g\u1ed3m nh\u1eefng b\u1ed9 ph\u1eadn n\u00e0o? S\u01a1 \u0111\u1ed3 ph\u00f2ng K\u1ebf to\u00e1n<\/h2>\n\n\n\n<p>M\u1ed9t ph\u00f2ng K\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng trong doanh nghi\u1ec7p th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u1ed9 ph\u1eadn ch\u00ednh d\u01b0\u1edbi \u0111\u00e2y, m\u1ed7i b\u1ed9 ph\u1eadn s\u1ebd chuy\u00ean tr\u00e1ch m\u1ed9t m\u1ea3ng chuy\u00ean m\u00f4n c\u1ee5 th\u1ec3.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-k\u1ebf-toan-tai-chinh\">3.1 K\u1ebf to\u00e1n T\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong>V\u1edbi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch K\u1ebf to\u00e1n v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3, <a href=\"https:\/\/base.vn\/blog\/ke-toan-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/a> ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh, theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi s\u1ed5 K\u1ebf to\u00e1n: Ghi ch\u00e9p c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y, bao g\u1ed3m mua b\u00e1n, thanh to\u00e1n, v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n\n\n\n<li>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Chu\u1ea9n b\u1ecb c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i K\u1ebf to\u00e1n, b\u00e1o c\u00e1o thu nh\u1eadp, v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n\n\n\n<li>Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: Theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-k\u1ebf-toan-qu\u1ea3n-tr\u1ecb\">3.2 K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong><a href=\"https:\/\/base.vn\/blog\/ke-toan-quan-tri\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/a> cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a ban l\u00e3nh \u0111\u1ea1o, chuy\u00ean v\u1ec1 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh nh\u1eb1m c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn: \u0110\u00e1nh gi\u00e1 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, qu\u1ea3n l\u00fd, v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/li>\n\n\n\n<li>L\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch: X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m v\u00e0 theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n ng\u00e2n s\u00e1ch \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed: Theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed ph\u00e1t sinh trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o chi ph\u00ed kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u00e2n s\u00e1ch \u0111\u00e3 l\u1eadp.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-k\u1ebf-toan-cong-n\u1ee3\">3.3 K\u1ebf to\u00e1n C\u00f4ng n\u1ee3<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong><a href=\"https:\/\/base.vn\/blog\/ke-toan-cong-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/a> c\u1ea7n qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, \u0111\u1ea3m b\u1ea3o thu h\u1ed3i <a href=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00f4ng n\u1ee3<\/a> k\u1ecbp th\u1eddi v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00fang h\u1ea1n. \u0110i\u1ec1u n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qu\u1ea3n l\u00fd kho\u1ea3n ph\u1ea3i thu: Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng, g\u1eedi h\u00f3a \u0111\u01a1n v\u00e0 theo d\u00f5i t\u00ecnh tr\u1ea1ng thanh to\u00e1n.<\/li>\n\n\n\n<li>Qu\u1ea3n l\u00fd kho\u1ea3n ph\u1ea3i tr\u1ea3: X\u1eed l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u00fang h\u1ea1n v\u00e0 t\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-4-k\u1ebf-toan-thu\u1ebf\">3.4 K\u1ebf to\u00e1n Thu\u1ebf<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong>T\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00ea khai thu\u1ebf: Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p c\u00e1c t\u1edd khai thu\u1ebf theo quy \u0111\u1ecbnh, bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c.<\/li>\n\n\n\n<li>N\u1ed9p thu\u1ebf: \u0110\u1ea3m b\u1ea3o n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00fang h\u1ea1n \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t do n\u1ed9p ch\u1eadm ho\u1eb7c k\u00ea khai sai.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf: Theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i trong lu\u1eadt thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-5-k\u1ebf-toan-l\u01b0\u01a1ng\">3.5 K\u1ebf to\u00e1n L\u01b0\u01a1ng<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong>Qu\u1ea3n l\u00fd v\u00e0 t\u00ednh to\u00e1n l\u01b0\u01a1ng b\u1ed5ng, c\u00e1c ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi. Trong c\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn h\u01a1n, nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c giao cho <a href=\"https:\/\/base.vn\/blog\/cnb-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">chuy\u00ean vi\u00ean C&amp;B<\/a>, v\u00e0 K\u1ebf to\u00e1n ch\u1ec9 tham gia v\u00e0o c\u00f4ng \u0111o\u1ea1n sau.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh to\u00e1n l\u01b0\u01a1ng: T\u00ednh to\u00e1n v\u00e0 chi tr\u1ea3 l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, v\u00e0 kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li>Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean: Qu\u1ea3n l\u00fd th\u00f4ng tin h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean, bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ng\u00e0y c\u00f4ng, v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i.<\/li>\n\n\n\n<li>Qu\u1ea3n l\u00fd ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i: \u0110\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan-1024x684.webp\" alt=\"Ph\u00f2ng k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng b\u1ed9 ph\u1eadn n\u00e0o\" class=\"wp-image-8766\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan-1024x684.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan-300x200.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan-768x513.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan-1536x1026.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/bo-phan-phong-ke-toan.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-6-ki\u1ec3m-toan-n\u1ed9i-b\u1ed9\">3.6 Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9<\/h3>\n\n\n\n<p><strong>Ch\u1ee9c n\u0103ng: <\/strong>Th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra quy tr\u00ecnh n\u1ed9i b\u1ed9: \u0110\u00e1nh gi\u00e1 c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ea3i ti\u1ebfn.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t: Ki\u1ec3m tra hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 hi\u1ec7u qu\u1ea3 trong ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li>Khuy\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn: \u0110\u01b0a ra c\u00e1c \u0111\u1ec1 xu\u1ea5t c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 h\u01a1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam: <\/strong><a href=\"https:\/\/base.vn\/blog\/so-do-to-chuc-cong-ty\/\">S\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c c\u00f4ng ty \u2013 B\u00ed quy\u1ebft cho s\u1ef1 ph\u00e1t tri\u1ec3n hi\u1ec7u qu\u1ea3<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-m\u1ed9t-s\u1ed1-v\u1ecb-tri-quan-tr\u1ecdng-trong-phong-k\u1ebf-toan\">4. M\u1ed9t s\u1ed1 v\u1ecb tr\u00ed quan tr\u1ecdng trong ph\u00f2ng K\u1ebf to\u00e1n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-giam-d\u1ed1c-tai-chinh-cfo-chief-finance-officer\">4.1 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh (CFO \u2013 Chief Finance Officer)<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/cfo-la-gi\/\">Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh<\/a> &#8211; v\u1ecb tr\u00ed cao c\u1ea5p v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t trong b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n. CFO \u0111\u00f3ng vai tr\u00f2 ch\u1ee7 \u0111\u1ea1o trong vi\u1ec7c ph\u00e1t tri\u1ec3n v\u00e0 th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, t\u1eeb vi\u1ec7c \u0111\u1ec1 xu\u1ea5t c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n cho \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c m\u1ed1i quan h\u1ec7 v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<p>\u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng \u201cng\u01b0\u1eddi th\u1ee7 l\u0129nh\u201d tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, tr\u1ecdng tr\u00e1ch c\u1ee7a c\u00e1c CFO kh\u00f4ng nh\u1eefng ch\u1ec9 thi\u00ean v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c thi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh di\u1ec5n ra hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-k\u1ebf-toan-tr\u01b0\u1edfng\">4.2 K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h3>\n\n\n\n<p>K\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ee9ng tr\u1ef1c ti\u1ebfp d\u01b0\u1edbi s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a CFO v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>Trong vai tr\u00f2 c\u1ee7a m\u00ecnh, K\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 c\u00e1c K\u1ebf to\u00e1n vi\u00ean, bao g\u1ed3m vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh K\u1ebf to\u00e1n h\u00e0ng ng\u00e0y, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n. Th\u00f4ng th\u01b0\u1eddng, Tr\u01b0\u1edfng ph\u00f2ng K\u1ebf to\u00e1n l\u00e0 c\u1ea7u n\u1ed1i li\u00ean l\u1ea1c ch\u00ednh v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c \u0111\u1ec3 ban h\u00e0nh c\u00e1c quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch K\u1ebf to\u00e1n li\u00ean quan, b\u00e1o c\u00e1o k\u1ecbp th\u1eddi cho CFO.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-k\u1ebf-toan-t\u1ed5ng-h\u1ee3p\">4.3 K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 l\u00e0 v\u1ecb tr\u00ed ph\u1ee5 tr\u00e1ch h\u1ea7u h\u1ebft c\u00e1c m\u1ea3ng li\u00ean quan t\u1edbi K\u1ebf to\u00e1n doanh nghi\u1ec7p. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p thu th\u1eadp, t\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd th\u00f4ng tin, th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c K\u1ebf to\u00e1n cu\u1ed1i k\u1ef3, k\u1ebft xu\u1ea5t s\u1ed1 li\u1ec7u \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00e1c b\u00e1o c\u00e1o K\u1ebf to\u00e1n theo quy \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u0169ng h\u1ed7 tr\u1ee3 K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan-1024x683.webp\" alt=\"C\u00e1c v\u1ecb tr\u00ed ph\u00f2ng k\u1ebf to\u00e1n\" class=\"wp-image-8769\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan-1024x683.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan-300x200.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan-768x512.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan-1536x1024.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/vi-tri-phong-ke-toan.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-cac-quy-trinh-quan-tr\u1ecdng-c\u1ea7n-s\u1ef1-tham-gia-c\u1ee7a-phong-k\u1ebf-toan\">5. C\u00e1c quy tr\u00ecnh quan tr\u1ecdng c\u1ea7n s\u1ef1 tham gia c\u1ee7a ph\u00f2ng K\u1ebf to\u00e1n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-quy-trinh-l\u1eadp-ngan-sach\">5.1 Quy tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch<\/h3>\n\n\n\n<p>Quy tr\u00ecnh n\u00e0y b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh t\u1eeb c\u00e1c ph\u00f2ng ban, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng n\u00ean m\u1ed9t ng\u00e2n s\u00e1ch kh\u1ea3 thi. D\u1ef1a tr\u00ean c\u00e1c ph\u00e2n t\u00edch, ph\u00f2ng K\u1ebf to\u00e1n l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch chi ti\u1ebft cho t\u1eebng b\u1ed9 ph\u1eadn, d\u1ef1 \u00e1n v\u00e0 cho to\u00e0n doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3, l\u1eadp d\u1ef1 b\u00e1o doanh thu v\u00e0 chi ph\u00ed, v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, ng\u00e2n s\u00e1ch s\u1ea3n xu\u1ea5t s\u1ebd bao g\u1ed3m d\u1ef1 ki\u1ebfn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 lao \u0111\u1ed9ng, trong khi ng\u00e2n s\u00e1ch marketing s\u1ebd bao g\u1ed3m chi ph\u00ed cho c\u00e1c chi\u1ebfn d\u1ecbch qu\u1ea3ng c\u00e1o v\u00e0 s\u1ef1 ki\u1ec7n.<\/p>\n\n\n\n<p>Ng\u00e2n s\u00e1ch d\u1ef1 th\u1ea3o sau \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y cho Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh. Sau khi l\u1eafng nghe ph\u1ea3n h\u1ed3i t\u1eeb Ban gi\u00e1m \u0111\u1ed1c, ph\u00f2ng K\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n thi\u1ec7n ng\u00e2n s\u00e1ch, tr\u00ecnh b\u00e0y l\u1ea1i \u0111\u1ec3 ph\u00ea duy\u1ec7t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-quy-trinh-duy\u1ec7t-thanh-toan-l\u01b0\u01a1ng\">5.2 Quy tr\u00ecnh duy\u1ec7t thanh to\u00e1n l\u01b0\u01a1ng<\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc h\u1ebft, ph\u00f2ng K\u1ebf to\u00e1n s\u1ebd nh\u1eadn d\u1eef li\u1ec7u t\u1eeb ph\u00f2ng Nh\u00e2n s\u1ef1, g\u1ed3m danh s\u00e1ch nh\u00e2n vi\u00ean, m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb (b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) v\u00e0 d\u1eef li\u1ec7u v\u1ec1 s\u1ed1 ng\u00e0y c\u00f4ng, s\u1ed1 gi\u1edd l\u00e0m th\u00eam, ngh\u1ec9 ph\u00e9p, v\u00e0 c\u00e1c ng\u00e0y ngh\u1ec9 kh\u00f4ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n\n\n\n<p>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u \u0111\u00e3 x\u00e1c nh\u1eadn v\u00e0o b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft cho t\u1eebng nh\u00e2n vi\u00ean. B\u1ea3ng l\u01b0\u01a1ng bao g\u1ed3m th\u00f4ng tin v\u1ec1 l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb, v\u00e0 s\u1ed1 l\u01b0\u01a1ng th\u1ef1c l\u0129nh.<\/p>\n\n\n\n<p>Ban Gi\u00e1m \u0111\u1ed1c s\u1ebd l\u00e0 ng\u01b0\u1eddi cu\u1ed1i c\u00f9ng xem x\u00e9t v\u00e0 ph\u00ea duy\u1ec7t b\u1ea3ng l\u01b0\u01a1ng. Sau khi \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 sai s\u00f3t g\u00ec, K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh l\u1eadp l\u1ec7nh chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng \u0111\u1ebfn nh\u00e2n vi\u00ean c\u00f4ng ty.&nbsp;<\/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\/mau-bang-luong-nhan-vien\/\" target=\"_blank\" rel=\"noreferrer noopener\">10+ m\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean m\u1edbi nh\u1ea5t Excel + Word (T\u1ea3i mi\u1ec5n ph\u00ed)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-quy-trinh-mua-hang-thanh-toan\">5.3 Quy tr\u00ecnh mua h\u00e0ng &#8211; thanh to\u00e1n<\/h3>\n\n\n\n<p>C\u00e1c ph\u00f2ng ban trong doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh nhu c\u1ea7u v\u1ec1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, ch\u1eb3ng h\u1ea1n nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t, v\u0103n ph\u00f2ng ph\u1ea9m, ho\u1eb7c d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec.<\/p>\n\n\n\n<p>Ph\u00f2ng ban li\u00ean quan l\u1eadp phi\u1ebfu y\u00eau c\u1ea7u mua h\u00e0ng, bao g\u1ed3m th\u00f4ng tin chi ti\u1ebft v\u1ec1 lo\u1ea1i h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 c\u1ea7n mua, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng y\u00eau c\u1ea7u, v\u00e0 th\u1eddi gian c\u1ea7n h\u00e0ng. Phi\u1ebfu n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn ph\u00f2ng Mua h\u00e0ng ho\u1eb7c ph\u00f2ng K\u1ebf to\u00e1n \u0111\u1ec3 ph\u00ea duy\u1ec7t.<\/p>\n\n\n\n<p>Sau khi \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, v\u00e0 h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao. Ph\u00f2ng K\u1ebf to\u00e1n nh\u1eadn h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7, so s\u00e1nh v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0 phi\u1ebfu nh\u1eadn h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"897\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/quy-trinh-mua-hang.webp\" alt=\"Quy tr\u00ecnh mua v\u1eadt t\u01b0 c\u00f3 s\u1ef1 tham gia c\u1ee7a ph\u00f2ng K\u1ebf to\u00e1n\" class=\"wp-image-8757\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/quy-trinh-mua-hang.webp 620w, https:\/\/base.vn\/wp-content\/uploads\/2024\/06\/quy-trinh-mua-hang-207x300.webp 207w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><figcaption class=\"wp-element-caption\"><em>Quy tr\u00ecnh mua v\u1eadt t\u01b0 c\u00f3 s\u1ef1 tham gia c\u1ee7a ph\u00f2ng K\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-4-quy-trinh-thu-h\u1ed3i-cong-n\u1ee3\">5.4 Quy tr\u00ecnh thu h\u1ed3i c\u00f4ng n\u1ee3<\/h3>\n\n\n\n<p>Quy tr\u00ecnh thu h\u1ed3i c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong m\u1ed9t doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ed3ng \u0111\u1ec1u.&nbsp;<\/p>\n\n\n\n<p>Quy tr\u00ecnh b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 th\u00f4ng qua vi\u1ec7c ki\u1ec3m tra h\u1ec7 th\u1ed1ng v\u00e0 so\u00e1t x\u00e9t danh s\u00e1ch c\u00f4ng n\u1ee3. Sau \u0111\u00f3, th\u00f4ng b\u00e1o thanh to\u00e1n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n, v\u00e0 n\u1ebfu c\u1ea7n, \u0111\u00e0m ph\u00e1n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.&nbsp;<\/p>\n\n\n\n<p>Quy tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o c\u00f4ng n\u1ee3 v\u00e0 x\u00e1c nh\u1eadn thanh to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n \u0111\u00fang h\u1ea1n, c\u00e1c bi\u1ec7n ph\u00e1p thu h\u1ed3i s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, t\u1eeb vi\u1ec7c g\u1eedi l\u1ea1i th\u00f4ng b\u00e1o thanh to\u00e1n \u0111\u1ebfn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu h\u1ed3i n\u1ee3.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-5-quy-trinh-quy\u1ebft-toan-thu\u1ebf\">5.5 Quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n\n\n\n<p>D\u1ef1a tr\u00ean d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, ph\u00f2ng K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p v\u00e0 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p cho m\u1ed7i lo\u1ea1i thu\u1ebf. C\u00e1c lo\u1ea1i thu\u1ebf th\u01b0\u1eddng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>Sau khi b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn, ph\u00f2ng K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u00e1c h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u01b0\u1ee3c duy tr\u00ec m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m tra sau n\u00e0y.<\/p>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t c\u00e1ch \u0111\u1ecbnh k\u1ef3 m\u00e0 c\u00f2n theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt v\u1ec1 c\u00e1c thay \u0111\u1ed5i m\u1edbi trong quy \u0111\u1ecbnh thu\u1ebf, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cac-cong-c\u1ee5-lam-vi\u1ec7c-c\u1ea7n-thi\u1ebft-cho-phong-k\u1ebf-toan\">6. C\u00e1c c\u00f4ng c\u1ee5 l\u00e0m vi\u1ec7c c\u1ea7n thi\u1ebft cho ph\u00f2ng K\u1ebf to\u00e1n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-b\u1ea3ng-tinh-excel\">6.1 B\u1ea3ng t\u00ednh Excel<\/h3>\n\n\n\n<p>B\u1ea5t c\u1ee9 ai l\u00e0 nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn s\u1ee9c m\u1ea1nh c\u1ee7a Excel. Excel kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 nh\u1eadp li\u1ec7u v\u00e0 t\u00ednh to\u00e1n, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t n\u1ec1n t\u1ea3ng linh ho\u1ea1t cho ph\u00f2ng K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 ph\u1ee9c t\u1ea1p.<\/p>\n\n\n\n<p>Excel cho ph\u00e9p t\u1ea1o v\u00e0 qu\u1ea3n l\u00fd c\u00e1c b\u1ea3ng t\u00ednh, bi\u1ec3u \u0111\u1ed3, v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p, t\u1eeb vi\u1ec7c theo d\u00f5i ng\u00e2n s\u00e1ch \u0111\u1ebfn t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn v\u00e0 t\u1ef7 su\u1ea5t thu\u1ebf. M\u1eb7c d\u00f9 c\u00f3 ph\u1ea7n th\u1ee7 c\u00f4ng v\u00e0 \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 cao t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng, nh\u01b0ng qu\u1ea3 th\u1ef1c Excel c\u00f3 th\u1ec3 gi\u00fap ph\u00f2ng K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c t\u00e1c v\u1ee5 t\u00ednh to\u00e1n, ph\u00e2n t\u00edch d\u1eef li\u1ec7u, v\u00e0 t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-ph\u1ea7n-m\u1ec1m-k\u1ebf-toan\">6.2 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> l\u00e0 c\u00f4ng c\u1ee5 l\u00e0m vi\u1ec7c c\u1ed1t l\u00f5i c\u1ee7a m\u1ecdi ph\u00f2ng K\u1ebf to\u00e1n, gi\u00fap t\u1ef1 \u0111\u1ed9ng ho\u00e1 c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n &#8211; t\u1eeb qu\u1ea3n l\u00fd v\u00e0 ghi nh\u1eadt k\u00fd t\u00e0i ch\u00ednh, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u1eed l\u00fd thanh to\u00e1n, qu\u1ea3n l\u00fd thu chi v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n kh\u00e1c. Ngo\u00e0i ra, n\u00f3 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Tu\u1ef3 theo nhu c\u1ea7u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 ho\u1eb7c t\u1eebng lo\u1ea1i chuy\u00ean bi\u1ec7t nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thu\u1ebf, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chi ph\u00ed, ph\u1ea7n m\u1ec1m ki\u1ec3m to\u00e1n,&#8230;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-ph\u1ea7n-m\u1ec1m-qu\u1ea3n-tr\u1ecb-tai-chinh\">6.3 Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p>N\u1ebfu nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho n\u1ed9i b\u1ed9 ph\u00f2ng K\u1ebf to\u00e1n, th\u00ec ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau trong doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n gi\u00fap qu\u1ea3n l\u00fd v\u00e0 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh theo th\u1eddi gian th\u1ef1c, ho\u1eb7c theo t\u1eebng l\u00e1t c\u1eaft nh\u01b0 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn, d\u00f2ng ti\u1ec1n.&nbsp;<\/p>\n\n\n\n<p>Nh\u1edd ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 nhanh ch\u00f3ng theo d\u00f5i c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ra &#8211; v\u00e0o v\u00e0 xem x\u00e9t ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb, duy\u1ec7t chi ti\u1ec1n trong n\u1ed9i b\u1ed9. Lu\u1ed3ng giao ti\u1ebfp v\u00e0 l\u00e0m vi\u1ec7c chung gi\u1eefa ph\u00f2ng K\u1ebf to\u00e1n v\u00e0 ban l\u00e3nh \u0111\u1ea1o, c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u \u0111\u00e1ng k\u1ec3.<\/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\/phong-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" 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<h3 class=\"wp-block-heading\" id=\"h-6-4-ph\u1ea7n-m\u1ec1m-crm\">6.4 Ph\u1ea7n m\u1ec1m CRM<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/phan-mem-crm\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m CRM<\/a> (Customer Relationship Management) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u1ed1i quan h\u1ec7 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 t\u01b0\u01a1ng t\u00e1c v\u1edbi kh\u00e1ch h\u00e0ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng CRM \u0111\u1ec3 theo d\u00f5i l\u1ecbch s\u1eed giao d\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng, qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 kh\u00e1ch h\u00e0ng, v\u00e0 t\u1ea1o ra c\u00e1c th\u00f4ng tin li\u00ean l\u1ea1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thu h\u1ed3i c\u00f4ng n\u1ee3 di\u1ec5n ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-5-ph\u1ea7n-m\u1ec1m-qu\u1ea3n-ly-cong-vi\u1ec7c\">6.5 Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c<\/h3>\n\n\n\n<p>Gi\u1ed1ng nh\u01b0 t\u1ea5t c\u1ea3 \u0111\u1ed9i nh\u00f3m kh\u00e1c, ph\u00f2ng K\u1ebf to\u00e1n s\u1ebd c\u1ea7n t\u1edbi <a href=\"https:\/\/base.vn\/blog\/phan-mem-quan-ly-cong-viec\/\" target=\"_blank\" rel=\"noreferrer noopener\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c<\/a> \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c, theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3 (theo ng\u00e0y, tu\u1ea7n, th\u00e1ng, qu\u00fd\u2026) \u0110\u00f4i khi s\u1ebd l\u00e0 c\u00e1c \u0111\u1ea7u vi\u1ec7c ph\u00e1t sinh, ho\u1eb7c do k\u1ebf to\u00e1n giao vi\u1ec7c cho nh\u1eefng ng\u01b0\u1eddi kh\u00e1c trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ph\u1ea7n m\u1ec1m n\u00e0y ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p h\u1eefu \u00edch cho t\u00ecnh tr\u1ea1ng qu\u00ean vi\u1ec7c, ch\u1eadm deadline c\u00f4ng vi\u1ec7c, ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 \u0111\u00f9n \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m c\u00f4ng vi\u1ec7c cho nhau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-k\u1ebft-lu\u1eadn-nbsp\">7. K\u1ebft lu\u1eadn&nbsp;<\/h2>\n\n\n\n<p>Ph\u00f2ng K\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 n\u01a1i ghi ch\u00e9p v\u00e0 t\u1ed5 ch\u1ee9c th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 trung t\u00e2m c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ch\u00fac cho m\u1ecdi doanh nghi\u1ec7p lu\u00f4n c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t h\u1ec7 th\u1ed1ng K\u1ebf to\u00e1n v\u1eefng ch\u1eafc, v\u1edbi \u201cs\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh\u201d lu\u00f4n \u1edf tr\u1ea1ng th\u00e1i t\u1ed1t nh\u1ea5t!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong m\u1ecdi doanh nghi\u1ec7p, d\u00f9 quy m\u00f4 l\u1edbn hay nh\u1ecf, ph\u00f2ng K\u1ebf to\u00e1n lu\u00f4n gi\u1eef vai tr\u00f2 trung t\u00e2m trong vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 v\u00ed ph\u00f2ng K\u1ebf to\u00e1n nh\u01b0 m\u1ed9t \u201cng\u00e2n h\u00e0ng n\u1ed9i b\u1ed9\u201d \u2014 n\u01a1i m\u1ecdi giao d\u1ecbch, thu [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":8754,"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-8750","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>Hi\u1ec3u v\u1ec1 ph\u00f2ng K\u1ebf to\u00e1n - &quot;ng\u00e2n h\u00e0ng n\u1ed9i b\u1ed9&quot; c\u1ee7a doanh nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"Vai tr\u00f2, ch\u1ee9c n\u0103ng, c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, nhi\u1ec7m v\u1ee5 c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n, quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft cho nh\u00e2n vi\u00ean, ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3.\" \/>\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\/phong-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hi\u1ec3u v\u1ec1 ph\u00f2ng K\u1ebf to\u00e1n - &quot;ng\u00e2n h\u00e0ng n\u1ed9i b\u1ed9&quot; 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