{"id":19670,"date":"2023-12-05T13:33:37","date_gmt":"2023-12-05T13:33:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-tai-chinh-la-gi-tong-hop-nhung-dieu-can-biet-ve-chi-phi-tai-chinh.html"},"modified":"2023-12-22T04:51:17","modified_gmt":"2023-12-21T21:51:17","slug":"chi-phi-tai-chinh-la-gi-tong-hop-nhung-dieu-can-biet-ve-chi-phi-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-tai-chinh-la-gi-tong-hop-nhung-dieu-can-biet-ve-chi-phi-tai-chinh.html","title":{"rendered":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 chi ph\u00ed t\u00e0i ch\u00ednh"},"content":{"rendered":"
\n

Chi phi\u0301 ta\u0300i chi\u0301nh co\u0301 a\u0309nh h\u01b0\u01a1\u0309ng quan tro\u0323ng \u0111\u00ea\u0301n qua\u0301 tri\u0300nh v\u00e2\u0323n ha\u0300nh va\u0300 pha\u0301t tri\u00ea\u0309n cu\u0309a doanh nghi\u00ea\u0323p. N\u00f4\u0323i dung bao g\u00f4\u0300m nhi\u00ea\u0300u khoa\u0309n kha\u0301c nhau, giu\u0301p \u0111\u01b0a ra \u0111a\u0301nh gia\u0301 chi ti\u00ea\u0301t v\u00ea\u0300 ti\u0300nh hi\u0300nh hoa\u0323t \u0111\u00f4\u0323ng kinh doanh. \u0110i ke\u0300m v\u01a1\u0301i \u0111o\u0301, chi phi\u0301 ta\u0300i chi\u0301nh co\u0300n \u0111\u01b0\u01a1\u0323c ph\u00e2n chia tha\u0300nh ca\u0301c hi\u0300nh th\u01b0\u0301c ri\u00eang bi\u00ea\u0323t, doanh nghi\u00ea\u0323p c\u00e2\u0300n n\u0103\u0301m \u0111\u00ea\u0309 ki\u00ea\u0309m soa\u0301t hi\u00ea\u0323u qua\u0309. C\u00f9ng Masterskills kh\u00e1m ph\u00e1 th\u00eam qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/p>\n

\n
Vi\u1ec7c l\u00e0m t\u1ea1i H\u1ea3i Ph\u00f2ng m\u1edbi nh\u1ea5t<\/span><\/div>\n<\/div>\n

M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft li\u00ean quan b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o:<\/p>\n

10 c\u00f4ng vi\u1ec7c ph\u1ed5 bi\u1ebfn trong ng\u00e0nh t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng<\/p>\n

Ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh: Vai tr\u00f2, c\u00f4ng vi\u1ec7c v\u00e0 y\u00eau c\u1ea7u tuy\u1ec3n d\u1ee5ng<\/p>\n

Tr\u1ecdn b\u1ed9 c\u1ea9m nang ngh\u1ec1 nghi\u1ec7p gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t<\/p>\n

Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 c\u00f4ng vi\u1ec7c c\u1ee7a chuy\u00ean vi\u00ean ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/p>\n

Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/h2>\n

Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> (Financial Charges) la\u0300 ca\u0301c loa\u0323i chi phi\u0301 ho\u0103\u0323c khoa\u0309n l\u00f4\u0303 \u0111\u01b0\u01a1\u0323c ta\u0323o n\u00ean t\u01b0\u0300 nh\u01b0\u0303ng hoa\u0323t \u0111\u00f4\u0323ng \u0111\u00e2\u0300u t\u01b0<\/span> ta\u0300i chi\u0301nh<\/span> cu\u0309a doanh nghi\u00ea\u0323p, bao g\u00f4\u0300m: cho vay, \u0111i vay v\u00f4\u0301n, \u0111\u00e2\u0300u t\u01b0 go\u0301p v\u00f4\u0301n li\u00ean doanh, li\u00ean k\u00ea\u0301t, giao di\u0323ch mua ch\u01b0\u0301ng khoa\u0301n, l\u00f4\u0303 ty\u0309 gia\u0301 ba\u0301n ngoa\u0323i t\u00ea\u0323,… Th\u00f4ng qua \u0111\u00e2y co\u0301 th\u00ea\u0309 \u0111a\u0301nh gia\u0301 \u0111\u01b0\u01a1\u0323c ti\u0300nh hi\u0300nh kinh doanh, go\u0301p ph\u00e2\u0300n ra\u0300 soa\u0301t, \u0111a\u0301nh gia\u0301 la\u0323i hoa\u0323t \u0111\u00f4\u0323ng ph\u00e2n b\u00f4\u0309 ta\u0300i chi\u0301nh.<\/span><\/p>\n

Trong nghi\u00ea\u0323p vu\u0323 <\/span>k\u00ea\u0301 toa\u0301n<\/span> cu\u0309a doanh nghi\u00ea\u0323p, <\/span>chi phi\u0301 ta\u0300i chi\u0301nh<\/strong> chi\u0301nh la\u0300 ta\u0300i khoa\u0309n 635. \u0110\u00e2y cu\u0303ng la\u0300 ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n, giu\u0301p pha\u0309n a\u0301nh nh\u01b0\u0303ng khoa\u0309n chi phi\u0301 se\u0303 pha\u0309i s\u01b0\u0309 du\u0323ng nh\u0103\u0300m mu\u0323c \u0111i\u0301ch thanh toa\u0301n. Theo \u0111o\u0301, b\u00f4\u0323 ph\u00e2\u0323n k\u00ea\u0301 toa\u0301n co\u0301 nhi\u00ea\u0323m vu\u0323 ha\u0323ch toa\u0301n ta\u0300i khoa\u0309n na\u0300y \u0111\u00ea\u0309 ti\u0301nh toa\u0301n l\u00f4\u0303 la\u0303i va\u0300 doanh thu c\u00f4ng ty.<\/span><\/p>\n

\"Chi<\/p>\n

Chi phi\u0301 ta\u0300i chi\u0301nh la\u0300 thu\u00e2\u0323t ng\u01b0\u0303 quen thu\u00f4\u0323c (Ngu\u00f4\u0300n: Internet)<\/span><\/p>\n

: <\/span>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 l\u00e0m g\u00ec? Nh\u1eefng k\u1ef9 n\u0103ng quan tr\u1ecdng c\u1ea7n c\u00f3<\/span><\/p>\n

\u00dd ngh\u0129a c\u1ee7a chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/h2>\n

Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> pha\u0309n a\u0301nh m\u00f4\u0323t ph\u00e2\u0300n hi\u00ea\u0323u qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh cu\u0309a doanh nghi\u00ea\u0323p. Th\u00f4ng qua ti\u0300nh hi\u0300nh t\u0103ng gia\u0309m, c\u00f4ng ty co\u0301 th\u00ea\u0309 ki\u00ea\u0309m soa\u0301t ch\u0103\u0323t che\u0303 h\u01a1n, t\u01b0\u0300 \u0111o\u0301 tra\u0301nh \u0111\u01b0\u01a1\u0323c ti\u0300nh tra\u0323ng bi\u00ea\u0309n thu\u0309, th\u00e2\u0301t thoa\u0301t, tham nhu\u0303ng,… <\/span><\/p>\n

Cu\u0323 th\u00ea\u0309, <\/span>chi phi\u0301 ta\u0300i chi\u0301nh <\/strong>cu\u0309a doanh nghi\u00ea\u0323p t\u0103ng co\u0301 th\u00ea\u0309 bao g\u00f4\u0300m 2 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p:<\/span><\/p>\n

    \n<\/ul>\n

    T\u01b0\u01a1ng t\u1ef1, <\/span>chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> gi\u1ea3m c\u0169ng bao g\u1ed3m 2 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

      \n<\/ul>\n

      Tu\u0300y theo tr\u01b0\u01a1\u0300ng h\u01a1\u0323p, doanh nghi\u00ea\u0323p c\u00e2\u0300n \u0111a\u0301nh gia\u0301 \u0111\u00ea\u0309 \u0111\u01b0a ra d\u01b0\u0323 ba\u0301o ta\u0300i chi\u0301nh chi\u0301nh xa\u0301c. \u0110i\u00ea\u0300u na\u0300y giu\u0301p go\u0301p ph\u00e2\u0300n va\u0323ch ra nh\u01b0\u0303ng k\u00ea\u0301 hoa\u0323ch pha\u0301t tri\u00ea\u0309n h\u01a1\u0323p ly\u0301. <\/span><\/p>\n

      \n

      \u0110a\u0301nh gia\u0301 ti\u0300nh hi\u0300nh kinh doanh cu\u0309a doanh nghi\u00ea\u0323p th\u00f4ng qua k\u00ea\u0301t qua\u0309 chi phi\u0301 ta\u0300i chi\u0301nh (Ngu\u00f4\u0300n: Internet)<\/span><\/p>\n

      : <\/span>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3n k\u1ebf ho\u1ea1ch kinh doanh ho\u00e0n ch\u1ec9nh v\u1edbi c\u1ea5u tr\u00fac \u0111\u01a1n gi\u1ea3n<\/span><\/p>\n

      C\u00e1c kho\u1ea3n trong chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/h2>\n

      C\u00e1c kho\u1ea3n b\u00ean n\u1ee3<\/strong><\/h3>\n
        \n<\/ul>\n

        C\u00e1c kho\u1ea3n b\u00ean c\u00f3<\/strong><\/h3>\n
          \n<\/ul>\n

          C\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/h3>\n
            \n<\/ul>\n

            \"Ph\u00e2n<\/p>\n

            Ph\u00e2n bi\u00ea\u0323t ro\u0303 ca\u0301c khoa\u0309n chi\u0301nh trong chi phi\u0301 ta\u0300i chi\u0301nh (Ngu\u00f4\u0300n: Internet)<\/span><\/p>\n

            C\u00e1c h\u00ecnh th\u1ee9c c\u1ee7a chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/h2>\n

            L\u00e3i su\u1ea5t<\/strong><\/h3>\n

            \u0110\u00e2y l\u00e0 chi ph\u00ed h\u00e0ng n\u0103m \u0111\u1ec3 vay ti\u1ec1n t\u1eeb m\u1ed9t t\u1ed5 ch\u1ee9c cho vay. \u0110\u1ed1i v\u1edbi ca\u0301c kho\u1ea3n th\u1ebf ch\u1ea5p, la\u0303i su\u00e2\u0301t cu\u0303ng bao g\u1ed3m t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c t\u00ednh d\u01b0\u0323a tr\u00ean kho\u1ea3n vay k\u1ebft h\u1ee3p v\u1edbi t\u1ea5t c\u1ea3 nh\u01b0\u0303ng kho\u1ea3n ph\u00ed kh\u00e1c. Theo \u0111o\u0301, la\u0303i su\u00e2\u0301t ha\u0300ng n\u0103m cho the\u0309 ti\u0301n du\u0323ng \u0111\u01b0\u01a1\u0323c ph\u00e2n loa\u0323i d\u01b0\u0323a tr\u00ean ca\u0301ch s\u01b0\u0309 du\u0323ng ha\u0323n m\u01b0\u0301c ti\u0301n du\u0323ng:<\/span><\/p>\n

              \n<\/ul>\n

              : <\/span>C\u00e1ch t\u00ednh l\u00e3i su\u1ea5t k\u00e9p, l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng, l\u00e3i su\u1ea5t ti\u1ebft ki\u1ec7m si\u00eau l\u1ee3i nhu\u1eadn v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t<\/span><\/p>\n

              Ph\u00ed kh\u1edfi t\u1ea1o<\/strong><\/h3>\n

              Phi\u0301 kh\u01a1\u0309i ta\u0323o la\u0300 khoa\u0309n phi\u0301 ma\u0300 ng\u01b0\u01a1\u0300i ng\u01b0\u01a1\u0300i vay se\u0303 ti\u0301nh \u0111\u00ea\u0309 x\u01b0\u0309 ly\u0301 khoa\u0309n vay, th\u01b0\u01a1\u0300ng dao \u0111\u00f4\u0323ng trong khoa\u0309ng 0.5 – 1%. Theo \u0111o\u0301, phi\u0301 g\u00f4\u0301c th\u01b0\u01a1\u0300ng ph\u00f4\u0309 bi\u00ea\u0301n \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c khoa\u0309n vay ca\u0301 nh\u00e2n, khoa\u0309n th\u00ea\u0301 ch\u00e2\u0301p, khoa\u0309n vay sinh vi\u00ean va\u0300 khoa\u0309n vay mua \u00f4 t\u00f4. Nh\u01b0\u0303ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho th\u1ebb t\u00edn d\u1ee5ng nh\u01b0ng v\u00e2\u0303n co\u0301 th\u00ea\u0309 da\u0300nh cho m\u1ed9t s\u1ed1 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

              Ph\u00ed tr\u1ec5 h\u1ea1n<\/strong><\/h3>\n

              \u0110\u00e2y l\u00e0 kho\u1ea3n ph\u00ed doanh nghi\u00ea\u0323p ph\u1ea3i ch\u1ecbu khi thanh to\u00e1n tr\u00ea\u0303 ha\u0323n, m\u00f4\u0303i khoa\u0309n a\u0301p du\u0323ng cho m\u00f4\u0323t chu ky\u0300 thanh toa\u0301n. Khoa\u0309n na\u0300y th\u01b0\u01a1\u0300ng \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh m\u01b0\u0301c t\u00f4\u0301i \u0111a nh\u00e2\u0301t \u0111i\u0323nh \u0111\u00f4\u0301i v\u01a1\u0301i t\u01b0\u0300ng l\u00e2\u0300n ti\u0301nh phi\u0301. <\/span><\/p>\n

              Ti\u1ec1n ph\u1ea1t tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/h3>\n

              \u0110\u00e2y cu\u0303ng la\u0300 m\u00f4\u0323t hi\u0300nh th\u01b0\u0301c cu\u0309a <\/span>chi phi\u0301 ta\u0300i chi\u0301nh<\/strong>. Cu\u0323 th\u00ea\u0309, ti\u00ea\u0300n pha\u0323t tra\u0309 tr\u01b0\u01a1\u0301c l\u00e0 kho\u1ea3n ph\u00ed m\u00e0 ng\u01b0\u1eddi cho vay t\u00ednh cho ng\u01b0\u1eddi vay tr\u1ea3 n\u1ee3 s\u1edbm h\u01a1n so v\u1edbi l\u1ecbch tr\u00ecnh. Mu\u0323c \u0111i\u0301ch chi\u0301nh la\u0300 ba\u0309o v\u00ea\u0323 ca\u0301c khoa\u0309n thu nh\u00e2\u0323p co\u0301 th\u00ea\u0309 ki\u00ea\u0301m \u0111\u01b0\u01a1\u0323c t\u01b0\u0300 la\u0303i su\u00e2\u0301t. <\/span><\/p>\n

              :<\/span><\/p>\n

              Vai tr\u00f2, c\u00f4ng vi\u1ec7c CFO l\u00e0 g\u00ec?<\/p>\n

              C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m ng\u00e2n h\u00e0ng m\u1edbi nh\u1ea5t, l\u01b0\u01a1ng cao t\u1ea1i TP H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n

              C\u00e1ch t\u00ednh chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/h2>\n

              C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n, mua b\u00e1n ngo\u1ea1i t\u1ec7, cho vay v\u1ed1n,\u2026 ghi:<\/strong><\/p>\n

                \n<\/ul>\n

                C\u00e1c kho\u1ea3n chi ph\u00ed khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, b\u00e1n ch\u1ee9ng kho\u00e1n, thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng ty li\u00ean k\u1ebft, ph\u00e1t sinh l\u1ed7,… ghi:<\/strong><\/p>\n

                  \n<\/ul>\n

                  Doanh nghi\u1ec7p nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia, ghi:<\/strong><\/p>\n

                    \n<\/ul>\n

                    \n

                    N\u0103\u0301m ro\u0303 ca\u0301c c\u00f4ng th\u01b0\u0301c ti\u0301nh chi phi\u0301 ta\u0300i chi\u0301nh chi\u0301nh xa\u0301c (Ngu\u00f4\u0300n: Internet)<\/span><\/p>\n

                    S\u1ef1 kh\u00e1c nhau gi\u1eefa chi ph\u00ed doanh thu v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? <\/strong><\/h2>\n

                    Vi\u00ea\u0323c hi\u00ea\u0309u ro\u0303 s\u01b0\u0323 kha\u0301c nhau \u0111i\u00ea\u0309n hi\u0300nh gi\u01b0\u0303a <\/span>chi phi\u0301 ta\u0300i chi\u0301nh <\/strong>va\u0300 chi phi\u0301 doanh thu se\u0303 giu\u0301p qua\u0301 tri\u0300nh ti\u0301nh toa\u0301n di\u00ea\u0303n ra thu\u00e2\u0323n l\u01a1\u0323i, \u0111a\u0309m ba\u0309o thu \u0111\u01b0\u01a1\u0323c k\u00ea\u0301t qua\u0309 chi\u0301nh xa\u0301c. Cu\u0323 th\u00ea\u0309 nh\u01b0 sau:<\/span><\/p>\n

                      \n<\/ul>\n

                      C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m t\u00e0i ch\u00ednh t\u1ea1i Masterskills<\/strong><\/h2>\n

                      Thi\u0323 tr\u01b0\u01a1\u0300ng \u0111\u00e2\u0300u t\u01b0 ta\u0300i chi\u0301nh trong nh\u01b0\u0303ng n\u0103m g\u00e2\u0300n \u0111\u00e2y \u0111ang di\u00ea\u0303n ra v\u00f4 cu\u0300ng s\u00f4i \u0111\u00f4\u0323ng. Nhi\u00ea\u0300u doanh nghi\u00ea\u0323p, c\u00f4ng ty m\u01a1\u0301i l\u00e2\u0300n l\u01b0\u01a1\u0323t mo\u0323c l\u00ean v\u01a1\u0301i s\u01b0\u0301c ca\u0323nh tranh kh\u00f4\u0301c li\u00ea\u0323t. \u0110o\u0301 la\u0300 ly\u0301 do ta\u0323i, li\u0303nh v\u01b0\u0323c na\u0300y \u0111ang m\u01a1\u0309 ra v\u00f4 va\u0300n c\u01a1 h\u00f4\u0323i vi\u00ea\u0323c la\u0300m v\u01a1\u0301i nhi\u00ea\u0300u m\u01b0\u0301c thu nh\u00e2\u0323p h\u00e2\u0301p d\u00e2\u0303n. D\u01b0\u01a1\u0301i \u0111\u00e2y la\u0300 m\u00f4\u0323t s\u00f4\u0301 vi\u0323 tri\u0301 \u0111ang \u0111\u01b0\u01a1\u0323c tuy\u00ea\u0309n s\u00f4\u0301 l\u01b0\u01a1\u0323ng l\u01a1\u0301n va\u0300 c\u00e2\u0323p nh\u00e2\u0323t th\u01b0\u01a1\u0300ng xuy\u00ean ta\u0323i <\/span>Masterskills<\/span>:<\/span><\/p>\n

                        \n<\/ul>\n

                        Tr\u00ean \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn <\/span>chi phi\u0301 ta\u0300i chi\u0301nh<\/strong> v\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan nh\u01b0 ca\u0301c khoa\u0309n \u0111i\u00ea\u0309n hi\u0300nh, hi\u0300nh th\u01b0\u0301c ph\u00f4\u0309 bi\u00ea\u0301n, ca\u0301ch ti\u0301nh,… Hy v\u1ecdng th\u00f4ng qua nh\u1eefng chia s\u1ebb n\u00e0y, b\u1ea1n \u0111\u00e3 c\u00f3 th\u00eam nhi\u1ec1u c\u1eadp nh\u1eadt h\u1eefu \u00edch. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm ki\u1ebfm v\u1ecb tr\u00ed th\u00edch h\u1ee3p trong ng\u00e0nh ng\u00e2n h\u00e0ng, \u0111\u1eebng qu\u00ean truy c\u1eadp v\u00e0o <\/span>Masterskills<\/span> \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u1edbi nhi\u1ec1u l\u1ef1a ch\u1ecdn \u0111a d\u1ea1ng.<\/span><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

                        Chi phi\u0301 ta\u0300i chi\u0301nh co\u0301 a\u0309nh h\u01b0\u01a1\u0309ng quan tro\u0323ng \u0111\u00ea\u0301n qua\u0301 tri\u0300nh v\u00e2\u0323n ha\u0300nh va\u0300 pha\u0301t tri\u00ea\u0309n cu\u0309a doanh nghi\u00ea\u0323p. N\u00f4\u0323i dung bao g\u00f4\u0300m nhi\u00ea\u0300u khoa\u0309n kha\u0301c nhau, giu\u0301p \u0111\u01b0a ra \u0111a\u0301nh gia\u0301 chi ti\u00ea\u0301t v\u00ea\u0300 ti\u0300nh hi\u0300nh hoa\u0323t \u0111\u00f4\u0323ng kinh doanh. \u0110i ke\u0300m v\u01a1\u0301i \u0111o\u0301, chi phi\u0301 ta\u0300i chi\u0301nh co\u0300n \u0111\u01b0\u01a1\u0323c ph\u00e2n chia tha\u0300nh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[431],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/19670"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=19670"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/19670\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=19670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=19670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=19670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}