{"id":3684,"date":"2020-03-05T19:28:06","date_gmt":"2020-03-05T12:28:06","guid":{"rendered":"https:\/\/ketoantc.mitc.edu.vn\/?p=3684"},"modified":"2024-05-14T08:15:54","modified_gmt":"2024-05-14T01:15:54","slug":"xay-dung-mo-hinh-ke-toan-quan-tri-chi-phi-trong-cac-doanh-nghiep-xay-lap-viet-nam","status":"publish","type":"post","link":"https:\/\/ketoantc.mitc.edu.vn\/khoa-hoc-cong-nghe\/xay-dung-mo-hinh-ke-toan-quan-tri-chi-phi-trong-cac-doanh-nghiep-xay-lap-viet-nam.html","title":{"rendered":"X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed trong c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp Vi\u1ec7t Nam"},"content":{"rendered":"

H\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i v\u00e0 th\u00e1ch th\u1ee9c cho doanh nghi\u1ec7p Vi\u1ec7t Nam n\u00f3i chung v\u00e0 doanh nghi\u1ec7p x\u00e2y l\u1eafp n\u00f3i ri\u00eang. \u0110\u1ec3 c\u00f3 \u0111\u1ee7 s\u1ee9c c\u1ea1nh tranh trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng tr\u00ean th\u1ecb tr\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp Vi\u1ec7t Nam c\u1ea7n ph\u1ea3i c\u00f3 chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn, trong \u0111\u00f3 c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed ph\u00f9 h\u1ee3p, hi\u1ec7u qu\u1ea3 \u0111\u1ec3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin h\u1eefu hi\u1ec7u cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb. Trao \u0111\u1ed5i v\u1ec1 th\u1ef1c tr\u1ea1ng \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1ea1i c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp, b\u00e0i vi\u1ebft \u0111\u01b0a ra m\u1ed9t s\u1ed1 khuy\u1ebfn ngh\u1ecb nh\u1eb1m x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed ph\u00f9 h\u1ee3p, hi\u1ec7u qu\u1ea3 trong th\u1eddi gian t\u1edbi.<\/p>\n

V\u1ec1 \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed trong c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp<\/strong><\/p>\n

Th\u1ef1c ti\u1ec5n cho th\u1ea5y, b\u00ean c\u1ea1nh nh\u1eefng c\u01a1 h\u1ed9i to l\u1edbn, h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i v\u00e0 th\u00e1ch th\u1ee9c cho c\u00e1c doanh nghi\u1ec7p (DN) x\u00e2y l\u1eafp. Theo \u0111\u00f3, ng\u00e0y c\u00e0ng nhi\u1ec1u c\u00e1c DN n\u01b0\u1edbc ngo\u00e0i c\u00f3 ti\u1ec1m l\u1ef1c v\u1ec1 v\u1ed1n, c\u00f4ng ngh\u1ec7 v\u00e0 k\u1ef9 n\u0103ng qu\u1ea3n tr\u1ecb t\u1ed1t tham gia, t\u1ea1o n\u00ean m\u1ed9t s\u1ef1 c\u1ea1nh tranh ng\u00e0y c\u00e0ng gay g\u1eaft trong m\u1ed9t s\u00e2n ch\u01a1i chung b\u00ecnh \u0111\u1eb3ng.<\/p>\n

\u0110\u1ec3 t\u0103ng s\u1ee9c c\u1ea1nh tranh, ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng tr\u00ean th\u1ecb tr\u01b0\u1eddng, c\u00e1c DN x\u00e2y l\u1eafp Vi\u1ec7t Nam c\u1ea7n c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn c\u0169ng nh\u01b0 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t. \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3 \u0111\u00f2i h\u1ecfi m\u1ed7i DN x\u00e2y l\u1eafp c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb linh ho\u1ea1t v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e2n t\u00edch, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin k\u1ecbp th\u1eddi cho nh\u00e0 qu\u1ea3n tr\u1ecb.<\/p>\n

Vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u nh\u1eb1m theo d\u00f5i, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd chi ph\u00ed ph\u00e1t sinh gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra \u0111\u01b0\u1ee3c nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn, th\u00edch h\u1ee3p.<\/p>\n

Tuy nhi\u00ean, vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1ea1i c\u00e1c DN x\u00e2y d\u1ef1ng hi\u1ec7n nay \u0111ang c\u00f2n kh\u00e1 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp. Do nhi\u1ec1u nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 ch\u1ee7 quan m\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i chung v\u00e0 vi\u1ec7c x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed n\u00f3i ri\u00eang trong c\u00e1c DN x\u00e2y l\u1eafp Vi\u1ec7t Nam ch\u01b0a quan t\u00e2m \u0111\u00fang m\u1ee9c.<\/p>\n

Kh\u00f4ng \u00edt DN v\u1eabn l\u00fang t\u00fang trong vi\u1ec7c x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin linh ho\u1ea1t, hi\u1ec7u qu\u1ea3 cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb, l\u00e0m cho kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a DN b\u1ecb h\u1ea1n ch\u1ebf khi tham gia v\u00e0o th\u1ecb tr\u01b0\u1eddng x\u00e2y d\u1ef1ng qu\u1ed1c t\u1ebf. Do v\u1eady, vi\u1ec7c nghi\u00ean c\u1ee9u \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed trong c\u00e1c DN x\u00e2y l\u1eafp Vi\u1ec7t Nam l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 c\u1ea5p b\u00e1ch.<\/p>\n

\"xay-dung-mo-hinh-ke-toan-quan-tri-chi-phi-trong-cac-doanh-nghiep-xay-lap-viet-nam\" \"\"<\/p>\n

Theo L\u00ea Th\u1ebf Anh (2018), c\u00e1c DN x\u00e2y l\u1eafp th\u01b0\u1eddng s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng gi\u00e1 c\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh \u0111o\u1ea1t tr\u01b0\u1edbc n\u00ean t\u00ednh ch\u1ea5t h\u00e0ng h\u00f3a c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y d\u1ef1ng giao th\u00f4ng kh\u00f4ng r\u00f5 r\u1ec7t.<\/p>\n

M\u1ed7i s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang v\u1ec1 k\u1ebft c\u1ea5u, v\u1ec1 quy tr\u00ecnh v\u00e0 c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t, v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m x\u00e2y l\u1eafp, \u0111i\u1ec1u \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn vi\u1ec7c thi\u1ebft l\u1eadp quy tr\u00ecnh cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/p>\n

Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf cho th\u1ea5y, c\u00f3 t\u1edbi 97% DN s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi ph\u00ed x\u00e2y l\u1eafp, ch\u1ec9 c\u00f3 3% DN x\u00e2y l\u1eafp c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed. C\u00e1c DN n\u00e0y s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi ph\u00ed x\u00e2y l\u1eafp.<\/p>\n

L\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed n\u00e0o?<\/strong><\/p>\n

V\u1ec1 c\u01a1 b\u1ea3n, trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN hi\u1ec7n nay, c\u00f3 3 m\u00f4 h\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n: M\u00f4 h\u00ecnh ph\u00e2n t\u00e1n, m\u00f4 h\u00ecnh t\u1eadp trung v\u00e0 m\u00f4 h\u00ecnh h\u1ed7n h\u1ee3p. D\u00f9 ch\u1ecdn m\u00f4 h\u00ecnh n\u00e0o, DN c\u0169ng c\u1ea7n ch\u00fa tr\u1ecdng vi\u1ec7c y\u1ebfu t\u1ed1 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c DN x\u00e2y l\u1eafp, Ph\u1ea1m \u0110\u0103ng Huy (2017) cho r\u1eb1ng, m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p gi\u1eefa k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed s\u1ea3n xu\u1ea5t trong c\u00f9ng m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay, b\u1edfi ti\u1ec1m l\u1ef1c kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c DN x\u00e2y l\u1eafp ch\u01b0a cao.<\/p>\n

V\u1edbi m\u00f4 h\u00ecnh n\u00e0y, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chi ph\u00ed c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh c\u1ee7a DN theo t\u1eebng y\u1ebfu t\u1ed1 chi ph\u00ed, cung c\u1ea5p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

<\/div>\n

Trong khi \u0111\u00f3, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng b\u1ed9 ph\u1eadn, c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh\u2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 theo t\u1eebng b\u1ed9 ph\u1eadn, t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh; \u0111\u1ed3ng th\u1eddi, ph\u00e2n lo\u1ea1i theo d\u00f5i ri\u00eang chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u1ec3 gi\u00fap cung c\u1ea5p th\u00f4ng tin cho nh\u00e0 qu\u1ea3n l\u00fd khi ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n

L\u00ea Th\u1ebf Anh (2018) c\u0169ng cho r\u1eb1ng, tr\u00ean c\u01a1 s\u1edf nghi\u00ean c\u1ee9u th\u1ef1c nghi\u1ec7m c\u00e1c DN x\u00e2y l\u1eafp Vi\u1ec7t Nam th\u00ec m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p l\u00e0 ph\u00f9 h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3. M\u00f4 h\u00ecnh k\u1ebft h\u1ee3p l\u00e0 s\u1ef1 g\u1eafn k\u1ebft h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ea3n tri chi ph\u00ed v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t.<\/p>\n

Theo m\u00f4 h\u00ecnh n\u00e0y, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a k\u1ebf to\u00e1n DN. M\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed k\u1ebft h\u1ee3p s\u1ebd thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb. Trong m\u00f4 h\u00ecnh n\u00e0y kh\u00f4ng c\u00f3 s\u1ef1 ph\u00e2n chia gi\u1eefa k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh nh\u01b0ng c\u00f3 s\u1ef1 ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 cho c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n

Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u1edf c\u00e1c b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi c\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tri chi ph\u00ed v\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. B\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a DN x\u00e2y l\u1eafp bao g\u1ed3m hai b\u1ed9 ph\u1eadn: K\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed s\u1ebd ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh nh\u01b0ng v\u1eabn \u0111\u1ea3m t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u1ee9c n\u0103ng th\u00f4ng tin. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c kh\u00e1i qu\u00e1t b\u1eb1ng H\u00ecnh 1.<\/p>\n

M\u1ed9t s\u1ed1 ki\u1ebfn ngh\u1ecb<\/strong><\/p>\n

\u0110\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed n\u00f3i chung v\u00e0 m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p n\u00f3i ri\u00eang trong c\u00e1c DN x\u00e2y l\u1eafp hi\u1ec7n nay, c\u00f2n r\u1ea5t nhi\u1ec1u vi\u1ec7c ph\u1ea3i l\u00e0m, trong \u0111\u00f3 c\u00e1c c\u1ea7n ch\u00fa tr\u1ecdng m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m sau:<\/p>\n

M\u1ed9t l\u00e0, <\/i>n\u00e2ng cao nh\u1eadn th\u1ee9c c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb DN v\u1ec1 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed n\u00f3i chung v\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft v\u1ec1 ho\u00e0n thi\u1ec7n m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed h\u1ed7n h\u1ee3p n\u00f3i ri\u00eang. Theo \u0111\u00f3, c\u00e1c DN c\u1ea7n nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c r\u1eb1ng, m\u1ed7i m\u00f4 h\u00ecnh \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Tuy nhi\u00ean, trong \u0111i\u1ec1u ki\u1ec7n Vi\u1ec7t Nam hi\u1ec7n nay th\u00ec c\u00e1c DN n\u00ean \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p h\u1ee3p, b\u1edfi nhi\u1ec1u l\u00fd do sau: Ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed; T\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c \u01b0u \u0111i\u1ec3m, h\u1ea1n ch\u1ebf nh\u01b0\u1ee3c \u0111i\u1ec3m; T\u1eebng b\u01b0\u1edbc l\u00e0m quen v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb; V\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh \u0111\u00f3 l\u00e0 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u2026 B\u1eb1ng ch\u00ednh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u00e1c DN ph\u1ea3i \u0111\u1ed5i m\u1edbi t\u01b0 duy, ti\u1ebfp c\u1eadn kinh nghi\u1ec7m m\u1edbi trong x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0 xu th\u1ebf ph\u00e1t tri\u1ec3n chung.<\/p>\n

Hai l\u00e0, <\/i>\u0111\u1ec3 \u1ee9ng d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed h\u1ed7n h\u1ee3p, DN c\u1ea7n t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i b\u1ed9 m\u00e1y k\u1ebf to\u00e1n DN theo h\u01b0\u1edbng k\u1ebft h\u1ee3p b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh trong c\u00f9ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n

Vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed sao cho c\u00e1c th\u00f4ng tin v\u1ec1 vi\u1ec7c \u0111\u1ea3m b\u1ea3o v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c, chi ph\u00ed, thu nh\u1eadp v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a to\u00e0n DN, t\u1eebng b\u1ed9 ph\u1eadn m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 theo \u0111\u1ecba \u0111i\u1ec3m, theo th\u1eddi gian, theo y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh, t\u1eeb \u0111\u00f3 gi\u00fap cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea5p cao c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi.<\/p>\n

\"xay-dung-mo-hinh-ke-toan-quan-tri-chi-phi-trong-cac-doanh-nghiep-xay-lap-viet-nam\"<\/p>\n

C\u1ea7n ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng cho t\u1eebng c\u00e1n b\u1ed9 trong ph\u00f2ng k\u1ebf to\u00e1n nh\u1eb1m n\u00e2ng cao tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i ng\u01b0\u1eddi, \u0111\u1ea3m b\u1ea3o th\u00f4ng tin k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u00e1ng tin c\u1eady. B\u1ed1 tr\u00ed nh\u1eefng nh\u00e2n vi\u00ean c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ed9i x\u00e2y l\u1eafp. Thi\u1ebft l\u1eadp v\u00e0 c\u1ee7ng c\u1ed1 m\u1ed1i quan h\u1ec7 gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong DN \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c thu th\u1eadp th\u00f4ng tin cho k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\u2026<\/p>\n

Ba l\u00e0, <\/i>DN c\u1ea7n ch\u00fa \u00fd x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 cao, b\u1edfi y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi c\u00f3 vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c v\u1eadn h\u00e0nh th\u00e0nh c\u00f4ng m\u1ecdi m\u00f4 h\u00ecnh, b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n

<\/div>\n

Theo \u0111\u00f3, quan t\u00e2m x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch \u0111\u00e0o t\u1ea1o l\u1ea1i, th\u01b0\u1eddng xuy\u00ean b\u1ed3i d\u01b0\u1ee1ng n\u00e2ng cao nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u1ee7a DN nh\u1eb1m kh\u00f4ng ch\u1ec9 c\u1ee7ng c\u1ed1 c\u00e1c ki\u1ebfn th\u1ee9c s\u1eb5n c\u00f3 m\u00e0 c\u00f2n trang b\u1ecb, c\u1eadp nh\u1eadt th\u00eam nh\u1eefng ki\u1ebfn th\u1ee9c, th\u1ef1c ti\u1ec5n ph\u00e1t sinh.<\/p>\n

Ngo\u00e0i ra, ngay t\u1eeb \u0111\u1ea7u trong kh\u00e2u tuy\u1ec3n d\u1ee5ng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n hay x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, c\u00e1c DN c\u1ea7n \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 v\u1ec1 n\u0103ng l\u1ef1c, ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng\u2026<\/p>\n

B\u1ed1n l\u00e0,<\/i> \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed n\u00f3i chung v\u00e0 m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed k\u1ebft h\u1ee3p n\u00f3i ri\u00eang t\u1ea1i DN x\u00e2y l\u1eafp. Theo \u0111\u00f3, vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t th\u01b0\u1edbc \u0111o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN v\u1edbi vai tr\u00f2 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, g\u00f3p ph\u1ea7n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian, c\u00f4ng s\u1ee9c trong vi\u1ec7c x\u1eed l\u00fd s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o.<\/p>\n

Do \u0111\u00f3, \u0111\u1ec3 \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0o th\u1ef1c t\u1ebf \u0111\u00f2i h\u1ecfi nh\u00e0 qu\u1ea3n l\u00fd DN c\u1ea7n l\u1ef1a ch\u1ecdn ph\u1ea7n m\u1ec1m x\u1eed l\u00fd k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng v\u1edbi \u0111\u1eb7c th\u00f9 (c\u1ea3 v\u1ec1 quy m\u00f4, l\u0129nh v\u1ef1c \u0111\u1ebfn n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh) c\u1ee7a DN v\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u01a1 s\u1edf \u0111\u1ec3 c\u00f3 th\u1ec3 k\u1ebft xu\u1ea5t \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u1ea7n thi\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt cao\u2026<\/p>\n

N\u0103m l\u00e0, <\/i>c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n h\u1ed7 tr\u1ee3 c\u00e1c DN trong vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i chung v\u00e0 m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1ea1i c\u00e1c DN x\u00e2y l\u1eafp n\u00f3i ri\u00eang th\u00f4ng qua vi\u1ec7c t\u00ecm ki\u1ebfm, h\u1ecdc h\u1ecfi kinh nghi\u1ec7m c\u1ee7a c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi; T\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a t\u1eadp hu\u1ea5n cho l\u00e3nh \u0111\u1ea1o c\u00e1c DN nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c vai tr\u00f2 cung c\u1ea5p th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u00ed; T\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a h\u1ecdc n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 v\u00e0 nghi\u1ec7p v\u1ee5 m\u1edbi cho k\u1ebf to\u00e1n vi\u00ean v\u1ec1 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong c\u00e1c DN\u2026<\/p>\n

ThS. \u0110inh Th\u1ecb Th\u00f9y Li\u00ean – \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf K\u1ef9 thu\u1eadt c\u00f4ng nghi\u1ec7p<\/strong><\/p>\n

\n

T\u00e0i li\u1ec7u tham kh\u1ea3o: <\/em><\/strong><\/p>\n<\/div>\n

1. B\u1ed9 T\u00e0i ch\u00ednh (2006), Th\u00f4ng t\u01b0 s\u1ed1 53\/2006\/TT-BTC h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong c\u00e1c DN;<\/em><\/p>\n

2. TS. Nguy\u1ec5n \u0110\u0103ng Huy, Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed s\u1ea3n xu\u1ea5t t\u1ea1i c\u00e1c DN x\u00e2y l\u1eafp, T\u1ea1p ch\u00ed T\u00e0i ch\u00ednh th\u00e1ng 12\/2016;<\/em><\/p>\n

3. TS. L\u00ea Th\u1ebf Anh (2018), \u1ee8ng d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed trong DN x\u00e2y l\u1eafp \u1edf Vi\u1ec7t Nam, \u0110\u1ea1i h\u1ecdc \u0110\u1ea1i Nam;<\/em><\/p>\n

4. Nguy\u1ec5n Vu Vi\u1ec7t, Nguy\u1ec5n Th\u1ecb H\u00f2a (2010), Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n DN x\u00e2y l\u1eafp,
\nNXB T\u00e0i ch\u00ednh, H\u00e0 N\u1ed9i;<\/em><\/p>\n

5. \u0110inh V\u0103n Khi\u00ean, Nguy\u1ec5n V\u0103n C\u00e1c (2009), Gi\u00e1o tr\u00ecnh Kinh t\u1ebf x\u00e2y d\u1ef1ng,
\nNXB X\u00e2y d\u1ef1ng, H\u00e0 N\u1ed9i;<\/em><\/p>\n

6. ThS. Nguy\u1ec5n Th\u1ecb T\u1ea5m, T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1ea1i c\u00e1c DN x\u00e2y d\u1ef1ng Vi\u1ec7t Nam: Th\u1ef1c tr\u1ea1ng v\u00e0 gi\u1ea3i ph\u00e1p.<\/em><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u […]<\/p>\n","protected":false},"author":10,"featured_media":3687,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3684"}],"collection":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/comments?post=3684"}],"version-history":[{"count":0,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3684\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media\/3687"}],"wp:attachment":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media?parent=3684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/categories?post=3684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/tags?post=3684"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/yst_prominent_words?post=3684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}