{"id":111852,"date":"2024-09-22T10:09:59","date_gmt":"2024-09-22T03:09:59","guid":{"rendered":"https:\/\/tino.org\/?p=8880"},"modified":"2025-06-11T12:29:31","modified_gmt":"2025-06-11T05:29:31","slug":"chi-phi-quan-ly-doanh-nghiep-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/chi-phi-quan-ly-doanh-nghiep-gom-nhung-gi\/","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec? 5 c\u00e1ch gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p"},"content":{"rendered":"\n\n\n

M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u khi\u1ebfn doanh nghi\u1ec7p l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c l\u00e0 kh\u00f4ng hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd. V\u1eady chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec? L\u00e0m th\u1ebf n\u00e0o t\u1ed1i \u01b0u ho\u00e1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p? C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p ra sao? M\u1eddi b\u1ea1n c\u00f9ng Tino Group t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/strong><\/p>\n\n\n\n

<\/a>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n

Theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 2015, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 v\u1eadn h\u00e0nh, qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ed9t s\u1ed1 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, nh\u01b0 mua s\u1eafm thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng, chi ph\u00ed ti\u1ebfp th\u1ecb<\/a>, chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng,…<\/p>\n\n\n

\n
\"chi-phi-quan-ly-doanh-nghiep-la-gi\"
Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

Khi x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, b\u1ea1n s\u1ebd ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c m\u1ee9c chi ti\u00eau h\u00e0ng th\u00e1ng, h\u00e0ng n\u0103m. \u0110\u1ed3ng th\u1eddi, \u0111\u00e2y c\u0169ng l\u00e0 c\u00e1ch gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc n\u1eafm r\u00f5 d\u00f2ng ti\u1ec1n \u0111\u1ec3 thu thu\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

<\/a>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n\n\n\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau. M\u1ed7i y\u1ebfu t\u1ed1 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c v\u1eadn h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 y\u1ebfu t\u1ed1 <\/a>c\u01a1 b\u1ea3n trong chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n\n\n\n

<\/a>1. Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/strong><\/h3>\n\n\n\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng chi ph\u00ed quan tr\u1ecdng nh\u1ea5t trong c\u1ea5u tr\u00fac chi ph\u00ed c\u1ee7a t\u1ed5 ch\u1ee9c. Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 bao g\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1n b\u1ed9 trong \u0111\u01a1n v\u1ecb \u0111\u00f3 nh\u01b0 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, ph\u1ee5 c\u1ea5p,… V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n, k\u1ef9 s\u01b0, qu\u1ea3n l\u00fd, c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c ph\u1ee5 c\u1ea5p kh\u00e1c.<\/p>\n\n\n\n

<\/a>2. Chi ph\u00ed c\u00f4ng t\u00e1c<\/strong><\/h3>\n\n\n\n

\u0110\u00e2y l\u00e0 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho nh\u00e2n vi\u00ean khi \u0111i c\u00f4ng t\u00e1c, bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n \u0103n, chi ph\u00ed \u0111i l\u1ea1i, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, thu\u00ea ph\u00f2ng, ph\u00ed h\u00e0nh l\u00fd,… V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i tr\u1ea3 ti\u1ec1n v\u00e9 m\u00e1y bay, ti\u1ec1n kh\u00e1ch s\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c cho nh\u00e2n vi\u00ean \u0111i tham d\u1ef1 h\u1ed9i ngh\u1ecb \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

<\/a>3. Chi ph\u00ed ph\u00e1t sinh<\/strong><\/h3>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ch\u1eafc ch\u1eafn s\u1ebd ph\u1ea3i chi tr\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c. C\u00e1c ph\u00e1t sinh n\u00e0y c\u00f3 th\u1ec3 l\u00e0 h\u01b0 h\u1ecfng thi\u1ebft b\u1ecb, hao m\u00f2n t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa do h\u1ecfa ho\u1ea1n v\u00e0 n\u1ed5,… V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 ph\u1ea3i chi tr\u1ea3 chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c h\u01b0 h\u1ecfng ho\u1eb7c chi ph\u00ed d\u1ecdn d\u1eb9p sau m\u1ed9t v\u1ee5 ch\u00e1y.<\/p>\n\n\n

\n
\"chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-gi\"
Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec?<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

<\/a>4. Chi ph\u00ed v\u1eadt t\u01b0 v\u00e0 v\u0103n ph\u00f2ng ph\u1ea9m<\/strong><\/h3>\n\n\n\n

Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng t\u1ed1t n\u1ebfu kh\u00f4ng c\u00f3 v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, v\u0103n ph\u00f2ng ph\u1ea9m,… Do \u0111\u00f3, ng\u00e2n s\u00e1ch d\u00f9ng \u0111\u1ec3 mua v\u1eadt t\u01b0 l\u00e0 r\u1ea5t quan tr\u1ecdng. V\u00ed d\u1ee5, m\u1ed9t v\u0103n ph\u00f2ng lu\u1eadt ph\u1ea3i mua gi\u1ea5y, m\u1ef1c, m\u00e1y t\u00ednh v\u00e0 c\u00e1c v\u1eadt d\u1ee5ng v\u0103n ph\u00f2ng kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c.<\/p>\n\n\n\n

<\/a>5. Thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c<\/strong><\/h3>\n\n\n\n

\u0110i\u1ec1u n\u00e0y bao g\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf gi\u1ea5y ph\u00e9p, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn qu\u00e1 tr\u00ecnh duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho nh\u00e2n vi\u00ean v\u00e0 thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

<\/a>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n

Kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh tr\u01a1n tru, hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f2n mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 l\u00fd do v\u00ec sao b\u1ea1n n\u00ean hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n\n\n\n

<\/a>Ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/h3>\n\n\n\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd nhanh ch\u00f3ng ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Khi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee5 th\u1ec3, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 theo d\u00f5i ch\u1eb7t ch\u1ebd h\u01a1n d\u00f2ng ti\u1ec1n, ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh v\u00e0 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n\n\n\n

<\/a>D\u1ef1 to\u00e1n kinh doanh ch\u00ednh x\u00e1c<\/strong><\/h3>\n\n\n\n

X\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd gi\u00fap doanh nghi\u1ec7p l\u1eadp d\u1ef1 to\u00e1n cho ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n. Khi t\u00ednh to\u00e1n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c nh\u00e2n s\u1ef1, doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u00e1c th\u00f4ng s\u1ed1 \u0111\u1ecbnh m\u1ee9c c\u1ee5 th\u1ec3. Nh\u1edd \u0111\u00f3, qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n s\u1ebd \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u00fang nhu c\u1ea7u s\u1ea3n xu\u1ea5t, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 ng\u00e2n s\u00e1ch.<\/p>\n\n\n

\n
\"y-nghia-khi-hieu-ro-chi-phi-quan-ly-doanh-nghiep\"
\u00dd ngh\u0129a khi hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

<\/a>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh<\/strong><\/h3>\n\n\n\n

Khi hi\u1ec3u r\u00f5 chi ph\u00ed qu\u1ea3n l\u00fd, ng\u01b0\u1eddi qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c c\u00e2n nh\u1eafc gi\u1eefa vi\u1ec7c ch\u1ea5p nh\u1eadn hay t\u1eeb ch\u1ed1i \u0111\u01a1n h\u00e0ng. Vi\u1ec7c ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng \u0111\u1ea1t hi\u1ec7u qu\u1ea3 d\u1ef1a tr\u00ean chi ph\u00ed c\u1ee5 th\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro v\u00e0 t\u0103ng c\u01a1 h\u1ed9i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

<\/a>Ti\u1ebft ki\u1ec7m v\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 ngu\u1ed3n l\u1ef1c<\/strong><\/h3>\n\n\n\n

X\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c. Khi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c chi ph\u00ed chi ti\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng nh\u00e2n l\u1ef1c, v\u1eadt l\u1ef1c v\u00e0 ng\u00e2n s\u00e1ch m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, gi\u1ea3m thi\u1ec3u l\u00e3ng ph\u00ed v\u00e0 gia t\u0103ng l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

<\/a>T\u0103ng c\u01b0\u1eddng tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e2n vi\u00ean<\/strong><\/h3>\n\n\n\n

Khi c\u00f3 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ti\u00eau chu\u1ea9n, nh\u00e2n vi\u00ean s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01a1n trong vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean m\u1ed9t c\u00e1ch ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3. Kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, \u0111\u00e2y c\u00f2n l\u00e0 c\u00e1ch t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c c\u00f3 k\u1ef7 lu\u1eadt, ch\u00fa tr\u1ecdng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n\n

<\/a>C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/strong><\/h2>\n\n\n\n

\u0110\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 177\/2015\/TT-BTC. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n th\u01b0\u1eddng g\u1eb7p.<\/p>\n\n\n\n

<\/a>Ghi nh\u1eadn c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e1t sinh trong k\u1ef3<\/strong><\/h3>\n\n\n\n

C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd bao g\u1ed3m: l\u01b0\u01a1ng nh\u00e2n vi\u00ean, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m, chi ph\u00ed v\u0103n ph\u00f2ng ph\u1ea9m, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho qu\u1ea3n l\u00fd, ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

H\u1ea1ch to\u00e1n:<\/em><\/p>\n\n\n\n