{"id":21426,"date":"2024-06-20T00:38:03","date_gmt":"2024-06-19T17:38:03","guid":{"rendered":"https:\/\/shopbiz.vn\/kinh-nghiem-kinh-doanh\/ngan-sach-la-gi-va-cach-su-dung-hieu-qua-de-phat-trien-doanh-nghiep.html"},"modified":"2024-06-20T00:38:03","modified_gmt":"2024-06-19T17:38:03","slug":"ngan-sach-la-gi-va-cach-su-dung-hieu-qua-de-phat-trien-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/elysostore.com\/vi\/ngan-sach-la-gi-va-cach-su-dung-hieu-qua-de-phat-trien-doanh-nghiep\/","title":{"rendered":"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p"},"content":{"rendered":"\n<div class=\"article-content--expandable expandable__main article-table-contents article-images-zoom\">\n<div class=\"expandable__inner\" id=\"article-expandable\">\n<p>C\u1ee5m t\u1eeb ng\u00e2n s\u00e1ch doanh nghi\u1ec7p, ng\u00e2n s\u00e1ch gia \u0111\u00ecnh hay ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1eafc h\u1eb3n kh\u00f4ng c\u00f2n qu\u00e1 xa l\u1ea1 v\u1edbi c\u00e1c b\u1ea1n nh\u1ec9. V\u1eady th\u00ec c\u00e1c b\u1ea1n c\u00f3 t\u00f2 m\u00f2 r\u1eb1ng <strong>ng\u00e2n s\u00e1ch l\u00e0 g\u00ec?<\/strong> V\u00e0 nh\u1eefng con s\u1ed1 v\u00e0 d\u1eef li\u1ec7u tr\u00ean ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty hay c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c hay kh\u00f4ng? T\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2><b>1. Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/ngan-sach-la-gi_56514a04648b4187b367b2e875bb804a.jpg\"><\/p>\n<p style=\"text-align: center\"><em>Ng\u00e2n s\u00e1ch l\u00e0 d\u1ef1 \u0111o\u00e1n s\u1ed1 ti\u1ec1n b\u1ea1n s\u1ebd ki\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 chi ti\u00eau trong m\u1ed9t kho\u1ea3ng th\u1eddi gian<\/em><\/p>\n<p>Ng\u00e2n s\u00e1ch l\u00e0 k\u1ebf ho\u1ea1ch thu v\u00e0 ch\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ban \u0111\u1ea7u c\u1ee7a nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 h\u1ed9 gia \u0111inh, doanh nghi\u1ec7p v\u00e0 ch\u00ednh ph\u1ee7. Hay \u0111\u01a1n gi\u1ea3n h\u01a1n \u0111\u00f3 l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 b\u1ea1n \u01b0\u1edbc t\u00ednh s\u1ebd ki\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 chi ti\u00eau trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ed1 \u0111\u1ecbnh. Khi l\u1eadp ng\u00e2n s\u00e1ch c\u1ea7n ph\u1ea3i li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ti\u00eau \u0111\u1ec3 th\u00f4ng tin \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c nh\u1ea5t. Sau \u0111\u00e2y l\u00e0 nh\u1eefng lo\u1ea1i ng\u00e2n s\u00e1ch m\u00e0 ch\u00fang ta th\u01b0\u1eddng th\u1ea5y:<\/p>\n<ul>\n<li>\n<p><b>Ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 (master budget): <\/b>L\u00e0 ng\u00e2n s\u00e1ch c\u00f3 quy m\u00f4 l\u1edbn nh\u1ea5t, mang l\u1ea1i c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 to\u00e0n b\u1ed9 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m ng\u00e2n s\u00e1ch c\u1ee7a t\u1eebng ph\u00f2ng ban.<\/p>\n<\/li>\n<li>\n<p><b>Ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng (operating budget):<\/b> L\u00e0 ng\u00e2n s\u00e1ch d\u1ef1 b\u00e1o v\u00e0 ph\u00e2n t\u00edch thu chi c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<\/li>\n<li>\n<p><b>Ng\u00e2n s\u00e1ch d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n (cash flow budget):<\/b> L\u00e0 ng\u00e2n s\u00e1ch th\u1ec3 hi\u1ec7n d\u00f2ng ch\u1ea3y c\u1ee7a ti\u1ec1n trong doanh nghi\u1ec7p \u1edf m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<\/li>\n<li>\n<p><b>Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh (financial budget): <\/b>L\u00e0 ng\u00e2n s\u00e1ch gi\u1eef vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, d\u00f2ng ti\u1ec1n, thu chi,\u2026.<\/p>\n<\/li>\n<li>\n<p><b>Ng\u00e2n s\u00e1ch c\u1ed1 \u0111\u1ecbnh (static budget): <\/b>L\u00e0 ng\u00e2n s\u00e1ch c\u00f3 s\u1ed1 li\u1ec7u c\u1ed1 \u0111\u1ecbnh m\u1eb7c cho c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0 l\u1ee3i nhu\u1eadn, doanh s\u1ed1,\u2026 c\u00f3 thay \u0111\u1ed5i.<\/p>\n<\/li>\n<\/ul>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3 ng\u00e2n s\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n l\u00e0m nhi\u1ec1u lo\u1ea1i nh\u01b0 ng\u00e2n s\u00e1ch gia \u0111\u00ecnh, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ng\u00e2n s\u00e1ch doanh nghi\u1ec7p. T\u00f9y v\u00e0o m\u1ed7i lo\u1ea1i h\u00ecnh th\u00ec ng\u00e2n s\u00e1ch c\u00f3 c\u00e1ch t\u00ednh ri\u00eang v\u00e0 nh\u1eefng ch\u1ee9c n\u0103ng ri\u00eang.<\/p>\n<h2><b>2. Ng\u00e2n s\u00e1ch doanh nghi\u1ec7p c\u00f3 g\u00ec \u0111\u1eb7c bi\u1ec7t<\/b><\/h2>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/ngan-sach-doanh-nghiep_3087411f230c45b8bf426a72c0046018.jpg\"><\/p>\n<p style=\"text-align: center\"><em>Ng\u00e2n s\u00e1ch doanh nghi\u1ec7p l\u00e0 k\u1ebf ho\u1ea1ch thu chi c\u1ee7a c\u00f4ng ty<\/em><\/p>\n<p>Ng\u00e2n s\u00e1ch doanh nghi\u1ec7p l\u00e0 k\u1ebf ho\u1ea1ch thu chi c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u00f4ng qua v\u1eadt ch\u1ea5t ho\u1eb7c t\u00e0i ch\u00ednh trong kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Bao g\u1ed3m nh\u1eefng th\u00f4ng tin nh\u01b0 doanh thu b\u00e1n h\u00e0ng d\u1ef1 ki\u1ebfn, s\u1ed1 ti\u1ec1n ph\u1ea3i chi cho vi\u1ec7c s\u1ea3n xu\u1ea5t, qu\u1ea3ng c\u00e1o\u2026K\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch s\u1ebd l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp ra c\u00e1c k\u1ebf ho\u1ea1ch kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Ch\u00ednh v\u00ec v\u1eady ng\u00e2n s\u00e1ch gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p v\u00e0 gi\u00fap cho c\u00f4ng ty ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/p>\n<p>Ba m\u1ee5c \u0111\u00edch c\u01a1 b\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<ul>\n<li>Cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n v\u1ec1 nh\u1eefng kho\u1ea3n thu v\u00e0 chi \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn t\u1eeb tr\u01b0\u1edbc. Vi\u1ec7c t\u00ednh to\u00e1n t\u1eeb tr\u01b0\u1edbc s\u1ebd gi\u00fap ch\u00fang ta bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 d\u00f2ng ti\u1ec1n h\u1ee3p l\u00fd.<\/li>\n<li>Ng\u00e2n s\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t kho\u1ea3n qu\u1ef9 c\u1ee7a d\u1ef1 \u00e1n gi\u00fap k\u00edch ho\u1ea1t c\u00e1c c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh di\u1ec5n ra \u0111\u00fang k\u1ebf ho\u1ea1ch.<\/li>\n<li>Ng\u00e2n s\u00e1ch c\u0169ng t\u1ea1o c\u01a1 h\u1ed9i cho c\u00e1c ph\u00f2ng ban ph\u1ed1i h\u1ee3p l\u00e0m vi\u1ec7c t\u1eeb \u0111\u00f3 th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c tinh th\u1ea7n l\u00e0m vi\u1ec7c cao, c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3 trong doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t hay ho\u1ea1ch \u0111\u1ecbnh s\u1ebd c\u00f3 s\u1ef1 hi\u1ec7n di\u1ec7n b\u1edfi nhi\u1ec1u b\u1ed9 ph\u1eadn c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u1ea5p cao cho \u0111\u1ebfn c\u1ea5p d\u01b0\u1edbi. <\/li>\n<\/ul>\n<h2><b>3. L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch ch\u00ednh x\u00e1c v\u00e0 chi ti\u1ebft<\/b><\/h2>\n<ul>\n<li>\n<p><b>Tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro: <\/b>L\u1eadp ng\u00e2n s\u00e1ch doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o tr\u01b0\u1edbc t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p t\u1eeb \u0111\u00f3 ph\u1ea3n \u1ee9ng \u0111\u1ed1i v\u1edbi t\u00ecnh hu\u1ed1ng v\u00e0 s\u1ef1 ki\u1ec7n. \u0110i\u1ec1u n\u00e0y gi\u00fap cho doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng x\u1ea5u c\u00f3 th\u1ec3 x\u1ea3y ra.<\/p>\n<\/li>\n<li>\n<p><b>Ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c:<\/b> Vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u00e2n b\u1ed5 ngu\u1ed3n nh\u00e2n l\u1ef1c, v\u1eadt l\u1ef1c cho k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u00f4ng ty.<\/p>\n<\/li>\n<li>\n<p><b>T\u1ea1o chu\u1ea9n:<\/b> Ng\u00e2n s\u00e1ch doanh nghi\u1ec7p sau khi \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0  m\u1ed9t b\u1ea3n m\u1eabu \u0111\u1ec3 so s\u00e1nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Ng\u00e2n s\u00e1ch gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m t\u1eebng b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 x\u1ea3y ra.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/tranh-rui-ro_955ae2e7eeec4a31ace742b7c54c021e.jpg\"><\/p>\n<p style=\"text-align: center\"><em>L\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch gi\u00fap c\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c nhi\u1ec1u r\u1ee7i ro<\/em><\/p>\n<h2><b>4. Quy tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch doanh nghi\u1ec7p chu\u1ea9n x\u00e1c<\/b><\/h2>\n<h3><b>B\u01b0\u1edbc 1: D\u1ef1 \u0111o\u00e1n d\u00f2ng ti\u1ec1n trong k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/b><\/h3>\n<p>C\u00e1ch l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 kh\u1ee9 v\u00e0 hi\u1ec7n t\u1ea1i l\u00e0m c\u01a1 s\u1edf, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra con s\u1ed1 mong \u0111\u1ee3i trong t\u01b0\u01a1ng lai. S\u1ed1 li\u1ec7u n\u00e0y kh\u00f4ng n\u00ean qu\u00e1 xa so v\u1edbi kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p v\u00ec c\u00f3 th\u1ec3 t\u1ea1o ra \u00e1p l\u1ef1c l\u00ean \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean. Thay v\u00e0o \u0111\u00f3, m\u1ed9t con s\u1ed1 th\u1ef1c t\u1ebf s\u1ebd l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban.C\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ee5ng \u0111\u1ec3 t\u00ednh d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>\n<p><b>C\u00f4ng th\u1ee9c t\u00ednh FCFF: <\/b>C\u00f3 nhi\u1ec1u d\u1ea1ng kh\u00e1c nhau nh\u01b0ng c\u00f4ng th\u1ee9c chung hay s\u1eed d\u1ee5ng l\u00e0:<\/p>\n<\/li>\n<\/ul>\n<p>FCFF = L\u1ee3i nhu\u1eadn r\u00f2ng sau thu\u1ebf + Kh\u1ea5u hao + [Chi ph\u00ed vay n\u1ee3 x (1 \u2013 thu\u1ebf TNDN)] \u2013 (\u0110\u1ea7u t\u01b0 m\u1edbi v\u00e0o TSC\u0110 + Thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng).<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/ke-hoach-ngan-sach__1__b35265b2db0442f5b3433e5e93c2c664.jpg\"><\/p>\n<p style=\"text-align: center\"><em>L\u1eadp b\u1ea3ng k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ch\u1ec9 trong v\u00f2ng 5 b\u01b0\u1edbc \u0111\u01a1n gi\u1ea3n<\/em><\/p>\n<h3><b>B\u01b0\u1edbc 2: L\u1eadp ng\u00e2n s\u00e1ch v\u1ed1n<\/b><\/h3>\n<p>T\u1eeb doanh thu d\u1ef1 \u0111o\u00e1n \u1edf b\u01b0\u1edbc 1 tr\u00ean, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp ng\u00e2n s\u00e1ch doanh nghi\u1ec7p d\u1ef1a v\u00e0o ngu\u1ed3n v\u1ed1n. N\u00f3i \u0111\u01a1n gi\u1ea3n h\u01a1n \u0111\u00f3 l\u00e0 d\u1ef1 \u0111o\u00e1n ngu\u1ed3n v\u1ed1n bao nhi\u00eau, bao g\u1ed3m nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u,\u2026.M\u1ed9t trong nh\u1eefng c\u00e1ch t\u00ednh ngu\u1ed3n v\u1ed1n ph\u1ed5 bi\u1ebfn l\u00e0 t\u00ednh chi ph\u00ed v\u1ed1n b\u00ecnh qu\u00e2n WACC c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>\n<p><b>C\u00f4ng th\u1ee9c WACC:<\/b> WACC = (E\/V) x KE + (D\/V) x KD<\/p>\n<\/li>\n<\/ul>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li>\n<p><b>KE: <\/b>Chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n c\u1ed5 ph\u1ea7n (1)<\/p>\n<\/li>\n<li>\n<p><b>KD:<\/b> Chi ph\u00ed s\u1eed d\u1ee5ng n\u1ee3 vay (2)<\/p>\n<\/li>\n<li>\n<p><b>E:<\/b> Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a V\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/li>\n<li>\n<p><b>D: <\/b>Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a N\u1ee3 vay<\/p>\n<\/li>\n<li>\n<p><b>V: <\/b>T\u1ed5ng v\u1ed1n d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p (V = E + D)<\/p>\n<\/li>\n<li>\n<p><b>Tax: <\/b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/p>\n<\/li>\n<\/ul>\n<h3><b>B\u01b0\u1edbc 3: L\u1eadp ng\u00e2n s\u00e1ch v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed <\/b><\/h3>\n<p>S\u1ed1 v\u1ed1n c\u1ea7n ph\u1ea3i t\u00ednh sau khi t\u00ednh xong c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed cho t\u1eebng d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 c\u1ea7n t\u00ednh c\u1ea3 chi ph\u00ed ph\u00e1t sinh. Chi ph\u00ed ph\u00e1t sinh l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 thi\u1ebfu vi\u1ec7c chu\u1ea9n b\u1ecb t\u1eeb tr\u01b0\u1edbc s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t trong m\u1ecdi t\u00ecnh hu\u1ed1ng.<\/p>\n<h3><b>B\u01b0\u1edbc 4: Thu nh\u1eadp d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p<\/b><\/h3>\n<p>Kh\u00e1c v\u1edbi doanh thu \u0111\u01b0\u1ee3c mong \u0111\u1ee3i, thu nh\u1eadp d\u1ef1 ki\u1ebfn l\u00e0 con s\u1ed1 d\u1ef1a tr\u00ean c\u00e1c d\u1eef li\u1ec7u ho\u1ea1t \u0111\u1ed9ng d\u1ef1 ki\u1ebfn.<\/p>\n<ul>\n<li>Thu nh\u1eadp d\u1ef1 ki\u1ebfn = Doanh thu d\u1ef1 ki\u1ebfn \u2013 Chi ph\u00ed d\u1ef1 ki\u1ebfn. <\/li>\n<\/ul>\n<h3><b>B\u01b0\u1edbc 5: D\u1ef1 \u0111o\u00e1n t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p>Nh\u1eefng bi\u1ebfn \u0111\u1ed9ng ho\u1eb7c nh\u1eefng r\u1eafc r\u1ed1i s\u1ebd x\u1ea3y ra m\u1ed9t c\u00e1ch b\u1ea5t ng\u1edd n\u00ean b\u1ea1n c\u1ea7n ph\u1ea3i l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh v\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n v\u1eadn chuy\u1ec3n t\u0103ng cao do gi\u00e1 x\u0103ng t\u0103ng\u2026 Tr\u00ean th\u1ef1c t\u1ebf ph\u00f2ng k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c ng\u00e2n s\u00e1ch cho r\u1ea5t nhi\u1ec1u ph\u00f2ng ban: Nh\u00e2n s\u1ef1, h\u00e0nh ch\u00ednh, kinh doanh,\u2026 N\u00ean m\u1ed7i ph\u00f2ng ban l\u1ea1i c\u00f3 1 ph\u01b0\u01a1ng ph\u00e1p, quy tr\u00ecnh v\u00e0 m\u1eabu ng\u00e2n s\u00e1ch ri\u00eang.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/du-doan-tinh-huong__1__8a17039e6fba4852ae44136246cb2517.jpg\"><\/p>\n<p style=\"text-align: center\"><em>D\u1ef1 \u0111o\u00e1n m\u1ecdi t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch<\/em><\/p>\n<h2><b>5. Kinh nghi\u1ec7m l\u1eadp ng\u00e2n s\u00e1ch cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<\/b><\/h2>\n<h3><b>X\u00e1c \u0111\u1ecbnh th\u1eddi gian b\u1eaft \u0111\u1ea7u l\u1eadp ng\u00e2n s\u00e1ch cho doanh nghi\u1ec7p<\/b><\/h3>\n<p>Theo m\u1ed9t nghi\u00ean c\u1ee9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean 2000 doanh nghi\u1ec7p th\u00ec cho k\u1ebft qu\u1ea3 r\u1eb1ng c\u00e1c doanh nghi\u1ec7p c\u00f3 n\u0103ng su\u1ea5t cao s\u1ebd ho\u00e0n th\u00e0nh ng\u00e2n s\u00e1ch trong kho\u1ea3ng 25 ng\u00e0y. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u0103ng su\u1ea5t th\u1ea5p, con s\u1ed1 n\u00e0y l\u00ean \u0111\u1ebfn 56 ng\u00e0y ho\u1eb7c nhi\u1ec1u h\u01a1n. V\u1eady th\u00ec trung b\u00ecnh s\u1ed1 ng\u00e0y c\u1ea7n \u0111\u1ec3 l\u1eadp ng\u00e2n s\u00e1ch l\u00e0 32 ng\u00e0y. Vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 h\u1ee3p t\u00e1c gi\u1eefa nhi\u1ec1u b\u1ed9 ph\u1eadn, nhi\u1ec1u ph\u00f2ng ban kh\u00e1c nhau \u0111\u1ec3 \u0111\u01b0a ra k\u1ebf ho\u1ea1ch ho\u00e0n ch\u1ec9nh nh\u1ea5t.<\/p>\n<h3><b>Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u1ea3n ng\u00e2n s\u00e1ch doanh nghi\u1ec7p <\/b><\/h3>\n<p>Nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u00e2n s\u00e1ch doanh nghi\u1ec7p l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (balance sheet), b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (income statement) v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (statement of cashflow) l\u00e0 ba b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft nh\u1ea5t khi l\u1eadp ng\u00e2n s\u00e1ch nh\u1eb1m gi\u00fap ch\u1ee7 doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u00e0 to\u00e0n di\u1ec7n nh\u1ea5t v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ef1 \u0111o\u00e1n t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u0169ng nh\u01b0 v\u1ed1n c\u1ed5 \u0111\u00f4ng v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n. <\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (hay c\u00f2n g\u1ecdi l\u00e0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7, profit and loss statement) th\u1ec3 hi\u1ec7n l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed t\u1ed5n d\u1ef1 ki\u1ebfn. \u0110\u00e2y l\u00e0 b\u1ea3n b\u00e1o c\u00e1o v\u00f4 c\u00f9ng quan tr\u1ecdng trong m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00ec \u0111\u00e2y l\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. <\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n ra v\u00e0o trong doanh nghi\u1ec7p. Th\u00f4ng th\u01b0\u1eddng c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea v\u00e0o m\u1ed9t trong ba nh\u00f3m: v\u1eadn h\u00e0nh, t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. M\u1ee5c ti\u00eau c\u1ee7a b\u1ea3n b\u00e1o c\u00e1o l\u00e0 nh\u1eb1m ph\u00e2n lo\u1ea1i t\u1ea5t c\u1ea3 giao d\u1ecbch b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 duy tr\u00ec \u0111\u1ee7 l\u01b0\u1ee3ng ti\u1ec1n nh\u1eadn v\u00e0o \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. <\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ng\u00e2n s\u00e1ch l\u00e0 g\u00ec\" src=\"https:\/\/file.hstatic.net\/1000192210\/file\/can-doi-ke-toan__1__c0dbdda9bb1d4089b95c8760d4109e60.jpg\"><\/p>\n<p style=\"text-align: center\"><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch doanh nghi\u1ec7p<\/em><\/p>\n<h2><b>6. K\u1ebft lu\u1eadn<\/b><\/h2>\n<p>V\u1eady th\u00ec b\u1ea1n \u0111\u00e3 tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi <strong>ng\u00e2n s\u00e1ch l\u00e0 g\u00ec<\/strong> r\u1ed3i \u0111\u00fang kh\u00f4ng n\u00e0o. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch cho doanh nghi\u1ec7p l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1eady n\u00ean b\u1ea1n \u0111\u1eebng b\u1ecf qua. Hy v\u1ecdng r\u1eb1ng b\u00e0i vi\u1ebft s\u1ebd mang \u0111\u1ebfn ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u00e0 ch\u00fac b\u1ea1n kinh doanh th\u00e0nh c\u00f4ng.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p>Doanh nghi\u1ec7p \u0111ang c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng kinh doanh \u0111a k\u00eanh, k\u1ebft n\u1ed1i v\u1edbi \u0111a s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec gi\u1ea3i ph\u00e1p Haravan l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u hi\u1ec7n nay. Gi\u1ea3i ph\u00e1p Omnichannel &#8211; gi\u1ea3i ph\u00e1p b\u00e1n h\u00e0ng \u0111a k\u00eanh, qu\u1ea3n l\u00fd t\u1eadp trung gi\u00fap t\u1ed1i \u01b0u hi\u1ec7u su\u1ea5t kinh doanh online tr\u00ean Website, m\u1ea1ng x\u00e3 h\u1ed9i (Facebook, Instagram, Zalo), s\u00e0n Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (Shopee, Tiki, Lazada) cho \u0111\u1ebfn chu\u1ed7i c\u1eeda h\u00e0ng. \u0110\u0103ng k\u00fd d\u00f9ng th\u1eed ngay!<\/p>\n<p style=\"text-align: center\">\n<p><strong>&gt;&gt;&gt; Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li>Chi ph\u00ed kinh doanh l\u00e0 g\u00ec? C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed kinh doanh hi\u1ec7u qu\u1ea3<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? Nh\u1eefng y\u1ebfu t\u1ed1 khi\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t t\u0103ng cao<\/li>\n<li>\u0110i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n th\u00e0nh c\u00f4ng trong doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/div>\n<div class=\"expandable__readmore\"><button class=\"btn-readmore\" id=\"btn-readmore-content\"><span class=\"arrow\"><span><\/span><\/span>\u0110\u1ecdc ti\u1ebfp<\/button><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u1ee5m t\u1eeb ng\u00e2n s\u00e1ch doanh nghi\u1ec7p, ng\u00e2n s\u00e1ch gia \u0111\u00ecnh hay ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1eafc h\u1eb3n kh\u00f4ng c\u00f2n qu\u00e1 xa l\u1ea1 v\u1edbi c\u00e1c b\u1ea1n nh\u1ec9. V\u1eady th\u00ec c\u00e1c b\u1ea1n c\u00f3 t\u00f2 m\u00f2 r\u1eb1ng ng\u00e2n s\u00e1ch l\u00e0 g\u00ec? V\u00e0 nh\u1eefng con s\u1ed1 v\u00e0 d\u1eef li\u1ec7u tr\u00ean ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty&#8230;<\/p>\n","protected":false},"author":13,"featured_media":21427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5562,5591],"tags":[],"class_list":["post-21426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien","category-kien-thuc-suc-khoe"],"acf":[],"_links":{"self":[{"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/posts\/21426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/comments?post=21426"}],"version-history":[{"count":0,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/posts\/21426\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/media\/21427"}],"wp:attachment":[{"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/media?parent=21426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/categories?post=21426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elysostore.com\/vi\/wp-json\/wp\/v2\/tags?post=21426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}