{"id":10456,"date":"2025-06-30T09:23:03","date_gmt":"2025-06-30T02:23:03","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=10456"},"modified":"2025-07-02T08:51:19","modified_gmt":"2025-07-02T01:51:19","slug":"chi-phi-hoat-dong-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/chi-phi-hoat-dong-la-gi","title":{"rendered":"Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch"},"content":{"rendered":"\n

Kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00ec ch\u01b0a hi\u1ec3u r\u00f5 c\u01a1 c\u1ea5u chi ti\u00eau v\u1eadn h\u00e0nh. Vi\u1ec7c thi\u1ebfu ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch th\u01b0\u1eddng b\u1eaft ngu\u1ed3n t\u1eeb s\u1ef1 m\u01a1 h\u1ed3 v\u1ec1 c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u2013 nh\u00f3m chi ph\u00ed chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng chi. Khi c\u00e2u h\u1ecfi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec<\/strong> \u0111\u01b0\u1ee3c l\u00e0m r\u00f5, doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro t\u00e0i ch\u00ednh. V\u1eady \u0111\u00e2u l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn to\u00e0n di\u1ec7n nh\u1ea5t v\u1edbi lo\u1ea1i chi ph\u00ed n\u00e0y?<\/p>\n\n\n\n

\"Chi<\/figure>\n\n\n\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec?<\/h2>\n\n\n\n
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Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 l\u01b0\u01a1ng nh\u00e2n vi\u00ean, nguy\u00ean v\u1eadt li\u1ec7u, \u0111i\u1ec7n n\u01b0\u1edbc, kh\u1ea5u hao, thu\u00ea v\u0103n ph\u00f2ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Kh\u00e1c v\u1edbi c\u00e1c lo\u1ea1i chi ph\u00ed mang t\u00ednh \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n nh\u01b0 chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i vay, chi ph\u00ed thu\u1ebf\u2026), chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ph\u1ea3n \u00e1nh n\u0103ng l\u1ef1c v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p trong ng\u1eafn h\u1ea1n. Vi\u1ec7c ki\u1ec3m so\u00e1t t\u1ed1t lo\u1ea1i chi ph\u00ed n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n then ch\u1ed1t \u0111\u1ec3 duy tr\u00ec d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh, t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

Tr\u00ean th\u1ef1c t\u1ebf, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t hi\u1ec7n \u1edf m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u2013 t\u1eeb s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5 \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i. T\u00f9y v\u00e0o quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1, t\u1ef7 tr\u1ecdng v\u00e0 c\u1ea5u tr\u00fac chi ph\u00ed c\u00f3 th\u1ec3 kh\u00e1c nhau, nh\u01b0ng vai tr\u00f2 trong vi\u1ec7c \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 v\u00e0 quy\u1ebft \u0111\u1ecbnh ng\u00e2n s\u00e1ch th\u00ec lu\u00f4n nh\u1ea5t qu\u00e1n. N\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh b\u1ec1n v\u1eefng m\u00e0 c\u00f2n t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn h\u01a1n.<\/p>\n\n\n\n

Ph\u00e2n lo\u1ea1i v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/h2>\n\n\n\n

Theo t\u00ednh ch\u1ea5t \u1ed5n \u0111\u1ecbnh<\/strong>
Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng g\u1ed3m hai nh\u00f3m ch\u00ednh l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.
Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng, v\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, l\u01b0\u01a1ng c\u01a1 b\u1ea3n, kh\u1ea5u hao m\u00e1y m\u00f3c. D\u00f9 doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t nhi\u1ec1u hay \u00edt, c\u00e1c chi ph\u00ed n\u00e0y v\u1eabn duy tr\u00ec \u1edf m\u1ee9c t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh.
Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed v\u1eadn chuy\u1ec3n, \u0111i\u1ec7n n\u0103ng s\u1ea3n xu\u1ea5t. Khi s\u1ea3n l\u01b0\u1ee3ng t\u0103ng, c\u00e1c kho\u1ea3n chi n\u00e0y s\u1ebd t\u0103ng theo.<\/p>\n\n\n\n

Theo t\u00ednh ch\u1ea5t ph\u00e2n b\u1ed5<\/strong>
Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c chia th\u00e0nh chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp.
Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 nh\u1eefng kho\u1ea3n chi g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3, v\u00ed d\u1ee5 nguy\u00ean v\u1eadt li\u1ec7u cho t\u1eebng \u0111\u01a1n h\u00e0ng.
Chi ph\u00ed gi\u00e1n ti\u1ebfp bao g\u1ed3m c\u00e1c chi ph\u00ed h\u1ed7 tr\u1ee3 chung nh\u01b0 l\u01b0\u01a1ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, chi ph\u00ed b\u1ea3o tr\u00ec h\u1ec7 th\u1ed1ng ho\u1eb7c chi ph\u00ed h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n

So s\u00e1nh v\u1edbi c\u00e1c lo\u1ea1i chi ph\u00ed kh\u00e1c<\/strong>
Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c nh\u00f3m chi ph\u00ed ph\u1ed5 bi\u1ebfn kh\u00e1c. Chi ph\u00ed s\u1ea3n xu\u1ea5t ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh t\u1ea1o ra s\u1ea3n ph\u1ea9m, trong khi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f2n bao h\u00e0m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 b\u00e1n h\u00e0ng. Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u0169ng l\u00e0 hai th\u00e0nh ph\u1ea7n ph\u1ed5 bi\u1ebfn thu\u1ed9c nh\u00f3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, xu\u1ea5t hi\u1ec7n r\u00f5 trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n\n

\u00dd ngh\u0129a trong c\u01a1 c\u1ea5u v\u1eadn h\u00e0nh<\/strong>
Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u chi ph\u00ed gi\u00fap doanh nghi\u1ec7p nh\u1eadn bi\u1ebft khu v\u1ef1c n\u00e0o \u0111ang ti\u00eau t\u1ed1n nhi\u1ec1u ngu\u1ed3n l\u1ef1c, khu v\u1ef1c n\u00e0o c\u00f3 th\u1ec3 t\u1ed1i \u01b0u.
N\u1ebfu chi ph\u00ed bi\u1ebfn \u0111\u1ed5i chi\u1ebfm t\u1ef7 tr\u1ecdng cao, doanh nghi\u1ec7p n\u00ean ch\u00fa tr\u1ecdng v\u00e0o hi\u1ec7u qu\u1ea3 quy tr\u00ecnh v\u00e0 qu\u1ea3n l\u00fd v\u1eadt t\u01b0. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u1edbn, vi\u1ec7c n\u00e2ng cao c\u00f4ng su\u1ea5t ho\u1eb7c doanh thu s\u1ebd gi\u00fap t\u0103ng hi\u1ec7u su\u1ea5t chi ph\u00ed. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ki\u1ec3m so\u00e1t t\u1ed1t t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1eadn h\u00e0nh v\u00e0 m\u1edf r\u1ed9ng.<\/p>\n\n\n\n

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Xem th\u00eam: Tuy\u1ec3n d\u1ee5ng t\u00e0i ch\u00ednh<\/a> ta\u0323i Careerlink.vn<\/p>\n<\/blockquote>\n\n\n\n

C\u00e1ch t\u00ednh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u1ee9ng d\u1ee5ng trong l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/h2>\n\n\n\n

C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>
T\u00f9y theo m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t nh\u01b0 sau:
T\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng = Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh + Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/strong>
Trong \u0111\u00f3, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 kh\u1ea5u hao, thu\u00ea v\u0103n ph\u00f2ng, l\u01b0\u01a1ng qu\u1ea3n l\u00fd; c\u00f2n chi ph\u00ed bi\u1ebfn \u0111\u1ed5i bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00ed giao nh\u1eadn.<\/p>\n\n\n\n

V\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf<\/strong>
T\u1ea1i m\u1ed9t qu\u00e1n c\u00e0 ph\u00ea, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, l\u01b0\u01a1ng nh\u00e2n vi\u00ean 15 tri\u1ec7u v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd 5 tri\u1ec7u. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i nh\u01b0 nguy\u00ean li\u1ec7u pha ch\u1ebf, bao b\u00ec, \u0111i\u1ec7n n\u01b0\u1edbc dao \u0111\u1ed9ng kho\u1ea3ng 10.000 \u0111\u1ed3ng cho m\u1ed7i ly b\u00e1n ra. N\u1ebfu b\u00e1n \u0111\u01b0\u1ee3c 5.000 ly\/th\u00e1ng, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i s\u1ebd l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n\n\n\n

\u1ee8ng d\u1ee5ng trong l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/strong>
N\u1eafm r\u00f5 c\u00e1ch t\u00ednh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch n\u0103m. C\u00e1c kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo qu\u00fd ho\u1eb7c theo giai \u0111o\u1ea1n kinh doanh \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n.
Ngo\u00e0i ra, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n<\/strong>, t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n trong ng\u1eafn h\u1ea1n.
M\u1ed9t \u1ee9ng d\u1ee5ng quan tr\u1ecdng kh\u00e1c l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n<\/strong>, t\u1ee9c l\u00e0 m\u1ee9c doanh thu c\u1ea7n \u0111\u1ea1t \u0111\u1ec3 b\u00f9 \u0111\u1eafp to\u00e0n b\u1ed9 chi ph\u00ed. Khi bi\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec3m h\u00f2a v\u1ed1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh gi\u00e1 b\u00e1n, chi\u1ebft kh\u1ea5u ho\u1eb7c \u0111\u1ea7u t\u01b0 th\u00eam v\u00e0o s\u1ea3n xu\u1ea5t m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd h\u01a1n.<\/p>\n\n\n\n

Qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3<\/h2>\n\n\n\n

C\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n tr\u1ecb ph\u1ed5 bi\u1ebfn<\/strong>
\u0110\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 hi\u1ec7n \u0111\u1ea1i nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m ERP, ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb chi ph\u00ed theo trung t\u00e2m (cost center). Nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y gi\u00fap theo d\u00f5i t\u1eebng h\u1ea1ng m\u1ee5c chi ti\u00eau, ph\u00e2n t\u00edch xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng v\u00e0 ph\u00e1t hi\u1ec7n \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd trong v\u1eadn h\u00e0nh.
Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p l\u1edbn c\u00f2n s\u1eed d\u1ee5ng b\u00e1o c\u00e1o chi ph\u00ed \u0111\u1ecbnh k\u1ef3, b\u1ea3ng ph\u00e2n t\u00edch so s\u00e1nh ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf v\u1edbi ng\u00e2n s\u00e1ch k\u1ebf ho\u1ea1ch \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t sinh b\u1ea5t th\u01b0\u1eddng.<\/p>\n\n\n\n

Bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf<\/strong>
Ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng b\u1ed9 gi\u1eefa chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh v\u00e0 v\u1eadn h\u00e0nh. M\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p ph\u1ed5 bi\u1ebfn g\u1ed3m ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd quy tr\u00ecnh mua s\u1eafm, t\u1ed1i \u01b0u kho v\u1eadn, \u0111\u00e0m ph\u00e1n gi\u00e1 \u0111\u1ea7u v\u00e0o v\u1edbi nh\u00e0 cung c\u1ea5p, h\u1ea1n ch\u1ebf l\u00e3ng ph\u00ed \u0111i\u1ec7n \u2013 n\u01b0\u1edbc \u2013 nhi\u00ean li\u1ec7u.
Ngo\u00e0i ra, vi\u1ec7c ph\u00e2n c\u1ea5p quy\u1ec1n qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u1ec1 t\u1eebng ph\u00f2ng ban k\u1ebft h\u1ee3p v\u1edbi ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 chi ph\u00ed (KPI t\u00e0i ch\u00ednh) gi\u00fap n\u00e2ng cao tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m v\u00e0 t\u00ednh minh b\u1ea1ch trong to\u00e0n t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>
M\u1ed9t s\u1ed1 doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong ki\u1ec3m so\u00e1t chi ph\u00ed v\u00ec ph\u00e2n lo\u1ea1i sai gi\u1eefa chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0, khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thi\u1ebfu ch\u00ednh x\u00e1c.
C\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n chi nh\u1ecf l\u1ebb b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c c\u1ed9ng d\u1ed3n kh\u00f4ng h\u1ee3p l\u00fd, t\u1ea1o ra sai s\u1ed1 l\u1edbn trong t\u1ed5ng ng\u00e2n s\u00e1ch.
Ngo\u00e0i ra, vi\u1ec7c thi\u1ebfu d\u1eef li\u1ec7u l\u1ecbch s\u1eed ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i t\u1ef1 \u0111\u1ed9ng c\u0169ng khi\u1ebfn vi\u1ec7c gi\u00e1m s\u00e1t tr\u1edf n\u00ean b\u1ecb \u0111\u1ed9ng.
\u0110\u1ec3 kh\u1eafc ph\u1ee5c, doanh nghi\u1ec7p n\u00ean thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau r\u00f5 r\u00e0ng, \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 nh\u1eb1m \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo th\u1eddi gian th\u1ef1c.<\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n<\/h2>\n\n\n\n

\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo t\u1eebng b\u1ed9 ph\u1eadn<\/strong>
Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ef1 \u00e1n. Khi theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi cho t\u1eebng \u0111\u01a1n v\u1ecb kinh doanh, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa chi ph\u00ed b\u1ecf ra v\u00e0 gi\u00e1 tr\u1ecb t\u1ea1o ra, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i l\u1ee3i nhu\u1eadn th\u1ef1c s\u1ef1 v\u00e0 \u0111\u00e2u l\u00e0 \u0111i\u1ec3m ngh\u1ebdn c\u1ea7n c\u1ea3i thi\u1ec7n.
Vi\u1ec7c ph\u00e2n t\u00edch chi ph\u00ed theo chi\u1ec1u s\u00e2u gi\u00fap nh\u1eadn di\u1ec7n c\u00e1c khu v\u1ef1c ti\u00eau t\u1ed1n nhi\u1ec1u ngu\u1ed3n l\u1ef1c nh\u01b0ng kh\u00f4ng t\u1ea1o ra k\u1ebft qu\u1ea3 t\u01b0\u01a1ng x\u1ee9ng, t\u1eeb \u0111\u00f3 lo\u1ea1i b\u1ecf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd.<\/p>\n\n\n\n

T\u1ed1i \u01b0u c\u1ea5u tr\u00fac ho\u1ea1t \u0111\u1ed9ng theo hi\u1ec7u su\u1ea5t sinh l\u1eddi<\/strong>
Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n chi \u0111\u1ec1u c\u1ea7n b\u1ecb c\u1eaft gi\u1ea3m, nh\u01b0ng m\u1ecdi kho\u1ea3n chi \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t v\u1ec1 hi\u1ec7u su\u1ea5t t\u1ea1o gi\u00e1 tr\u1ecb. Khi t\u1ef7 l\u1ec7 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng tr\u00ean doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng h\u1ee3p l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c, quy tr\u00ecnh l\u00e0m vi\u1ec7c ho\u1eb7c chi\u1ebfn l\u01b0\u1ee3c ph\u00e2n ph\u1ed1i.
Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 s\u1ea3n ph\u1ea9m c\u1ea7n t\u1ed1i \u01b0u, \u0111\u00e2u l\u00e0 b\u1ed9 ph\u1eadn c\u1ea7n tinh g\u1ecdn, v\u00e0 \u0111\u00e2u l\u00e0 quy tr\u00ecnh c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ec3 ti\u1ebft ki\u1ec7m nh\u00e2n l\u1ef1c ho\u1eb7c th\u1eddi gian. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c trong vi\u1ec7c c\u01a1 c\u1ea5u l\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/p>\n\n\n\n

\u1ee8ng d\u1ee5ng v\u00e0o quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ecbnh gi\u00e1<\/strong>
M\u1ed9t trong nh\u1eefng vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t c\u1ee7a chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong chi\u1ebfn l\u01b0\u1ee3c l\u00e0 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. Khi ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n, vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed v\u1eadn h\u00e0nh chi ti\u1ebft s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 th\u1eddi gian ho\u00e0n v\u1ed1n ch\u00ednh x\u00e1c h\u01a1n.
B\u00ean c\u1ea1nh \u0111\u00f3, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u00ednh s\u00e1ch gi\u00e1 b\u00e1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp gi\u00e1 t\u1ed1i thi\u1ec3u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 b\u00f9 chi ph\u00ed, ho\u1eb7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u m\u00e0 v\u1eabn gi\u1eef \u0111\u01b0\u1ee3c bi\u00ean l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 c\u00e2n \u0111\u1ed1i gi\u1eefa m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n

Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 kh\u00f4ng th\u1ec3 thi\u1ebfu s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 c\u00e1c kho\u1ea3n chi v\u1eadn h\u00e0nh. Vi\u1ec7c n\u1eafm r\u00f5 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p. Khi chi ph\u00ed \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn v\u00e0 ph\u00e2n t\u00edch \u0111\u00fang, doanh nghi\u1ec7p s\u1ebd c\u00f3 th\u00eam l\u1ee3i th\u1ebf \u0111\u1ec3 ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n, linh ho\u1ea1t v\u00e0 ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u1ea1nh tranh.<\/p>\n\n\n\n

Tr\u00ed Nh\u00e2n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00ec ch\u01b0a hi\u1ec3u r\u00f5 c\u01a1 c\u1ea5u chi ti\u00eau v\u1eadn h\u00e0nh. Vi\u1ec7c thi\u1ebfu ki\u1ec3m …<\/p>\n","protected":false},"author":58,"featured_media":10457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[78],"class_list":["post-10456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-tai-chinh"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/10456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=10456"}],"version-history":[{"count":2,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/10456\/revisions"}],"predecessor-version":[{"id":10494,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/10456\/revisions\/10494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/10457"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=10456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=10456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=10456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}