{"id":9706,"date":"2025-05-09T09:43:35","date_gmt":"2025-05-09T02:43:35","guid":{"rendered":"https:\/\/www.careerlink.vn:8443\/cam-nang-viec-lam\/?p=9706"},"modified":"2025-05-09T10:42:08","modified_gmt":"2025-05-09T03:42:08","slug":"ke-toan-don-tich-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/ke-toan-don-tich-la-gi","title":{"rendered":"K\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 g\u00ec? So s\u00e1nh k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t"},"content":{"rendered":"\n

Vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed trong doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ph\u1ea3n \u00e1nh con s\u1ed1, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 minh b\u1ea1ch th\u00f4ng tin. Gi\u1eefa nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n hi\u1ec7n nay, k\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 g\u00ec<\/strong> \u0111ang l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u nh\u00e0 qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n vi\u00ean v\u00e0 sinh vi\u00ean chuy\u00ean ng\u00e0nh quan t\u00e2m khi mu\u1ed1n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, l\u1ee3i \u00edch v\u00e0 t\u00ednh \u1ee9ng d\u1ee5ng th\u1ef1c ti\u1ec5n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n\n\n\n

\"K\u1ebf<\/figure>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 g\u00ec?<\/h2>\n\n\n\n
\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch (Accrual Accounting) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00fang ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ho\u1eb7c \u0111\u00e3 chi ti\u1ec1n th\u1ef1c t\u1ebf.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Theo \u0111\u00f3, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, c\u00f2n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 thanh to\u00e1n ph\u00e1t sinh, d\u00f9 ti\u1ec1n ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n ngay.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), \u0111\u1eb7c bi\u1ec7t l\u00e0 trong VAS 01 \u2013 Chu\u1ea9n m\u1ef1c chung, v\u00e0 c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a nhi\u1ec1u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS, US GAAP). \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n<\/p>\n\n\n\n

L\u1ee3i \u00edch c\u1ee7a k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/h2>\n\n\n\n

Vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ra quy\u1ebft \u0111\u1ecbnh kinh doanh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba l\u1ee3i \u00edch n\u1ed5i b\u1eadt nh\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n\n\n\n

Ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh<\/h3>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch cho ph\u00e9p ghi nh\u1eadn to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch kinh t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, b\u1ea5t k\u1ec3 d\u00f2ng ti\u1ec1n c\u00f3 th\u1ef1c hi\u1ec7n hay ch\u01b0a. Nh\u1edd \u0111\u00f3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn.<\/p>\n\n\n\n

H\u1ed7 tr\u1ee3 k\u1ebf ho\u1ea1ch v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh doanh<\/h3>\n\n\n\n

Th\u00f4ng tin \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p d\u1ed3n t\u00edch gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o t\u1ed1t h\u01a1n v\u1ec1 d\u00f2ng ti\u1ec1n, l\u1ee3i nhu\u1eadn, chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 doanh thu s\u1ebd thu. Nh\u1edd c\u00f3 d\u1eef li\u1ec7u \u0111\u1ea7y \u0111\u1ee7, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t \u2013 kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n, ph\u00e2n t\u00edch xu h\u01b0\u1edbng, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n ch\u1ee7 \u0111\u1ed9ng, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 v\u00e0o ho\u1eb7c ra.<\/p>\n\n\n\n

Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c v\u00e0 ph\u00e1p l\u00fd k\u1ebf to\u00e1n<\/h3>\n\n\n\n

Nhi\u1ec1u quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n.<\/p>\n\n\n\n

\u1ee8ng d\u1ee5ng th\u1ef1c t\u1ebf k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/h2>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m mang t\u00ednh l\u00fd thuy\u1ebft, m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng r\u1ed9ng r\u00e3i trong th\u1ef1c t\u1ebf t\u1ea1i nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. T\u00f9y v\u00e0o m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 th\u1ec3 mang l\u1ea1i gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u1ed9i khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang b\u1ed1i c\u1ea3nh.<\/p>\n\n\n\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/h3>\n\n\n\n

Doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t \u2013 kinh doanh k\u00e9o d\u00e0i, ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua b\u00e1n ch\u01b0a thanh to\u00e1n ngay ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng th\u01b0\u1eddng xuy\u00ean l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec3n h\u00ecnh n\u00ean \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch. C\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, t\u01b0 v\u1ea5n h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n\u2026 th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb \u00e1p d\u1ee5ng \u0111\u1ec3 n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n

V\u00ed d\u1ee5 minh h\u1ecda \u1ee9ng d\u1ee5ng trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5 d\u00e0i h\u1ea1n<\/h3>\n\n\n\n

Ch\u1eb3ng h\u1ea1n, m\u1ed9t c\u00f4ng ty x\u00e2y d\u1ef1ng k\u00fd h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng k\u00e9o d\u00e0i 8 th\u00e1ng, thanh to\u00e1n chia l\u00e0m nhi\u1ec1u \u0111\u1ee3t. V\u1edbi k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi nh\u1eadn ti\u1ec1n, g\u00e2y sai l\u1ec7ch l\u1ee3i nhu\u1eadn theo t\u1eebng k\u1ef3. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n d\u1ed3n t\u00edch s\u1ebd ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, gi\u00fap th\u1ec3 hi\u1ec7n \u0111\u00fang gi\u00e1 tr\u1ecb m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1o ra v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y c\u0169ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 theo g\u00f3i ho\u1eb7c tr\u1ea3 sau.<\/p>\n\n\n\n

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Xem th\u00eam: Ti\u0300m vi\u00ea\u0323c k\u00ea\u0301 toa\u0301n HCM<\/a> ta\u0323i Careerlink.vn<\/p>\n<\/blockquote>\n\n\n\n

So s\u00e1nh k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/h2>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 hai ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn nh\u01b0ng c\u00f3 c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c nhau. Vi\u1ec7c hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ch\u00fang gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

Kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/h3>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed khi giao d\u1ecbch ph\u00e1t sinh, b\u1ea5t k\u1ec3 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n hay ch\u01b0a. Trong khi \u0111\u00f3, k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ch\u1ec9 ghi nh\u1eadn khi ti\u1ec1n th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c nh\u1eadn ho\u1eb7c chi ra. \u0110i\u1ec1u n\u00e0y khi\u1ebfn k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p c\u00f3 th\u1ec3 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 trong c\u00f9ng m\u1ed9t th\u1eddi k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

\u01afu \u2013 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a t\u1eebng ph\u01b0\u01a1ng ph\u00e1p<\/h3>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch gi\u00fap ph\u1ea3n \u00e1nh trung th\u1ef1c h\u01a1n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch d\u00e0i h\u1ea1n, nh\u01b0ng \u0111\u00f2i h\u1ecfi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n cao. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u01a1n gi\u1ea3n, d\u1ec5 theo d\u00f5i d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, song l\u1ea1i kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1t sinh ch\u01b0a thu\/chi.<\/p>\n\n\n\n

G\u1ee3i \u00fd l\u1ef1a ch\u1ecdn theo quy m\u00f4, nhu c\u1ea7u doanh nghi\u1ec7p<\/h3>\n\n\n\n

Doanh nghi\u1ec7p l\u1edbn, c\u00f3 ki\u1ec3m to\u00e1n, ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng ho\u1eb7c ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n n\u00ean \u01b0u ti\u00ean k\u1ebf to\u00e1n d\u1ed3n t\u00edch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c. Trong khi \u0111\u00f3, doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh c\u00e1 th\u1ec3, m\u00f4 h\u00ecnh d\u00f2ng ti\u1ec1n \u0111\u01a1n gi\u1ea3n c\u00f3 th\u1ec3 ch\u1ecdn k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 nh\u00e2n l\u1ef1c.<\/p>\n\n\n\n

Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/h2>\n\n\n\n

D\u00f9 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u0169ng \u0111\u1eb7t ra kh\u00f4ng \u00edt th\u00e1ch th\u1ee9c cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai. Vi\u1ec7c nh\u1eadn di\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c nh\u1eefng kh\u00f3 kh\u0103n n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang chu\u1ea9n m\u1ef1c.<\/p>\n\n\n\n

Y\u00eau c\u1ea7u h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 nh\u00e2n l\u1ef1c c\u00f3 chuy\u00ean m\u00f4n<\/h3>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch \u0111\u00f2i h\u1ecfi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n m\u1ee5c ph\u00e1t sinh, ph\u00e2n b\u1ed5 \u0111\u00fang k\u1ef3 v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ch\u01b0a thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u, am hi\u1ec3u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 k\u1ef9 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

R\u1ee7i ro sai s\u00f3t n\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t<\/h3>\n\n\n\n

Do t\u00ednh ph\u1ee9c t\u1ea1p trong vi\u1ec7c ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 doanh thu \u2013 chi ph\u00ed, k\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. Nh\u1eefng l\u1ed7i nh\u1ecf trong \u0111\u1ecbnh k\u1ef3 h\u1ea1ch to\u00e1n ho\u1eb7c \u0111\u00e1nh gi\u00e1 ch\u01b0a ch\u00ednh x\u00e1c ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 g\u00e2y ra sai s\u00f3t nghi\u00eam tr\u1ecdng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

Gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 v\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3<\/h3>\n\n\n\n

\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng, c\u00f3 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, ph\u00e2n b\u1ed5 chi ph\u00ed theo k\u1ef3 v\u00e0 t\u1ea1o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 kh\u00f4ng ch\u1ec9 ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi nh\u1eadn, gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi.<\/p>\n\n\n\n

C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/h2>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh t\u00ecm hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch, nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i nh\u1eefng th\u1eafc m\u1eafc th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn t\u00ednh ph\u00e1p l\u00fd, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh h\u00e0ng ng\u00e0y.<\/p>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/em><\/strong>
Kh\u00f4ng. Vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

Doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng kh\u00f4ng?<\/em><\/strong>
C\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch n\u1ebfu \u0111\u1ee7 ngu\u1ed3n l\u1ef1c v\u1ec1 h\u1ec7 th\u1ed1ng, nh\u00e2n s\u1ef1 v\u00e0 mong mu\u1ed1n minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc k\u1ef9 v\u1ec1 chi ph\u00ed, l\u1ee3i \u00edch v\u00e0 t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/em><\/strong>
C\u00f3. V\u00ec ghi nh\u1eadn c\u00e1c giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thay v\u00ec theo d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n d\u1ed3n t\u00edch \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 li\u1ec7u doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3, t\u1eeb \u0111\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

T\u1eeb nh\u1eefng ph\u00e2n t\u00edch \u1edf tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y r\u00f5 vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch trong vi\u1ec7c n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng linh ho\u1ea1t s\u1ebd gi\u00fap t\u1ed5 ch\u1ee9c ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n d\u00f2ng ti\u1ec1n, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn. N\u1ebfu b\u1ea1n v\u1eabn \u0111ang b\u0103n kho\u0103n k\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 g\u00ec<\/strong>, th\u00ec \u0111\u00e2y ch\u00ednh l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh ng\u00e0y c\u00e0ng cao.<\/p>\n\n\n\n

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

Vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed trong doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ph\u1ea3n \u00e1nh con s\u1ed1, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n c\u00e1ch …<\/p>\n","protected":false},"author":58,"featured_media":9707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9706","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=9706"}],"version-history":[{"count":2,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9706\/revisions"}],"predecessor-version":[{"id":9714,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9706\/revisions\/9714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/9707"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=9706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=9706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=9706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}