{"id":21481,"date":"2023-12-06T02:44:02","date_gmt":"2023-12-06T02:44:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phong-tai-chinh-ke-hoach-tieng-anh-la-gi.html"},"modified":"2023-12-22T04:55:08","modified_gmt":"2023-12-21T21:55:08","slug":"phong-tai-chinh-ke-hoach-tieng-anh-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phong-tai-chinh-ke-hoach-tieng-anh-la-gi.html","title":{"rendered":"Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<p>Thu\u1eadt ng\u1eef Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t nhi\u1ec1u trong t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c nhau d\u00f9 l\u00e0 c\u00e1c doanh nghi\u1ec7p hay t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i. V\u00ec v\u1eady, hi\u1ec3u r\u00f5 c\u00e1c \u0111\u1ecbnh ngh\u0129a li\u00ean quan v\u00e0 bi\u1ebft \u0111\u01b0\u1ee3c ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c trong c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.<\/p>\n<h2><span id=\"Phong_Tai_chinh_ke_hoach_tieng_Anh_la_gi\"><strong>Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>T\u00e0i ch\u00ednh \u2013 K\u1ebf ho\u1ea1ch l\u00e0 m\u1ed9t trong nh\u1eefng b\u1ed9 ph\u1eadn r\u1ea5t quan tr\u1ecdng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p, h\u1ed7 tr\u1ee3 cho c\u00e1c l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch khoa h\u1ecdc, ch\u00ednh x\u00e1c v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch.<\/p>\n<blockquote>\n<p><em><strong>\u201cTrong ti\u1ebfng Anh, m\u1ed9t s\u1ed1 t\u1eeb th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng cho Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch l\u00e0 Financial Planning Office hay Financial Planning Department.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n<p><strong>Vai tr\u00f2 ch\u1ee9c n\u0103ng c\u1ee7a Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch<\/strong><\/p>\n<p>Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch s\u1ebd ph\u1ee5 tr\u00e1ch t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng t\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb, v\u00ec v\u1eady, nghi\u1ec7p v\u1ee5 c\u1ee7a ph\u00f2ng n\u00e0y c\u0169ng r\u1ea5t \u0111a d\u1ea1ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 vai tr\u00f2 quan tr\u1ecdng ch\u00ednh y\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u1ea3m nh\u1eadn b\u1edfi Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch:<\/p>\n<p><strong>D\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch cho doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c<\/strong><\/p>\n<p>D\u00f9 v\u1edbi m\u1ed9t ngu\u1ed3n t\u00e0i ch\u00ednh (ngu\u1ed3n ti\u1ec1n) nh\u1ecf hay l\u1edbn th\u00ec vi\u1ec7c chi ti\u00eau nh\u01b0 th\u1ebf n\u00e0o c\u0169ng r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p. V\u00ec v\u1eady, vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u00e0ng k\u1ef3 l\u00e0 m\u1ed9t vi\u1ec7c m\u00e0 Ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch c\u1ea7n l\u00e0m.<\/p>\n<p>C\u1ee5 th\u1ec3, Ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch s\u1ebd t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 nhu c\u1ea7u c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, sau \u0111\u00f3 l\u00e0m vi\u1ec7c v\u1edbi ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch sao cho ph\u00f9 h\u1ee3p nh\u1ea5t. M\u1ed9t d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3 s\u1ebd g\u00f3p ph\u1ea7n gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u0103ng l\u1ee3i nhu\u1eadn.<\/p>\n<p>Vi\u1ec7c d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, n\u0103m, qu\u00fd ho\u1eb7c giai \u0111o\u1ea1n 5 n\u0103m \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 d\u00f2ng ti\u1ec1n ra v\u00e0o c\u0169ng nh\u01b0 d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 \u0111\u00f3.<\/p>\n<p>Tuy nhi\u00ean, vi\u1ec7c d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch th\u00e0nh c\u00f4ng l\u00e0 khi th\u1ef1c t\u1ebf v\u00e0 d\u1ef1 to\u00e1n kh\u00f4ng qu\u00e1 ch\u00eanh l\u1ec7ch, m\u1ee9c ch\u00eanh l\u1ec7ch n\u00e0y t\u00f9y thu\u1ed9c quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, quy m\u00f4 c\u00f4ng ty v\u00e0 ng\u00e0nh ngh\u1ec1 m\u00e0 c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p><strong>Theo d\u00f5i chi ti\u00eau h\u00e0ng k\u1ef3 c\u1ee7a doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c<\/strong><\/p>\n<p>Sau khi c\u00f3 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, ph\u00f2ng t\u00e0i ch\u00ednh s\u1ebd ti\u1ebfp t\u1ee5c l\u00e0 ng\u01b0\u1eddi theo d\u00f5i, t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng ph\u00f2ng ban. T\u1eeb th\u1ef1c t\u1ebf chi ti\u00eau so v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u1eb7t ra, ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n s\u1ebd gi\u00fap ban l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch li\u00ean quan bi\u1ebft \u0111\u01b0\u1ee3c ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng ngu\u1ed3n ti\u1ec1n \u0111\u01b0\u1ee3c giao ph\u00f3 c\u1ee7a m\u00ecnh v\u00e0 c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p.<\/p>\n<p>Vi\u1ec7c theo d\u00f5i \u0111\u1ecbnh k\u1ef3 c\u0169ng gi\u00fap ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c ch\u00eanh l\u1ec7ch v\u1ec1 t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 bi\u1ec3u hi\u1ec7n gian l\u1eadn. V\u00ec v\u1eady, nhi\u1ec7m v\u1ee5 n\u00e0y c\u0169ng h\u1ebft s\u1ee9c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch.<\/p>\n<p><strong>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p<\/strong><\/p>\n<p>M\u1ed9t ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ho\u1ea1t \u0111\u1ed9ng t\u1ed1t s\u1ebd l\u00e0 \u201cc\u00e1nh tay ph\u1ea3i\u201d \u0111\u1eafc l\u1ef1c cho Ban Gi\u00e1m \u0111\u1ed1c. Th\u00f4ng qua c\u00e1c con s\u1ed1 t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n, Ban Gi\u00e1m \u0111\u1ed1c s\u1ebd c\u00f3 th\u1ec3 \u0111\u01b0a ra r\u1ea5t nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n b\u1ed5 d\u00f2ng ti\u1ec1n, th\u00fac \u0111\u1ea9y c\u00e1c ph\u00f2ng ban ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c ph\u00f2ng ban ho\u1ea1t \u0111\u1ed9ng ch\u01b0a t\u1ed1t.<\/p>\n<p>Vi\u1ec7c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh c\u1ee7a ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a ri\u00eang doanh nghi\u1ec7p, m\u00e0 c\u00f2n ph\u1ea3i t\u00ecm ki\u1ebfm c\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. T\u1eeb \u0111\u00f3, gi\u00fap ban qu\u1ea3n tr\u1ecb so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh so v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n<p><strong>M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch<\/strong><\/p>\n<p>Ngo\u00e0i vi\u1ec7c bi\u1ebft \u0111\u01b0\u1ee3c ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec, b\u1ea1n c\u00f2n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan, ch\u1eb3ng h\u1ea1n:<\/p>\n<p>L\u00e3i k\u00e9p hay l\u00e3i g\u1ed9p \u2013 Compound interest \u2013 l\u00e0 l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n g\u1ed1c ban \u0111\u1ea7u, c\u0169ng bao g\u1ed3m to\u00e0n b\u1ed9 l\u00e3i t\u00edch l\u0169y t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u1ee7a m\u1ed9t kho\u1ea3n ti\u1ec1n g\u1eedi ho\u1eb7c cho vay.<\/p>\n<p>\u0110i\u1ec3m FICO \u2013 FICO score \u2013 l\u00e0 m\u1ed9t s\u1ed1 c\u00f3 ba ch\u1eef s\u1ed1 d\u1ef1a tr\u00ean th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00edn d\u1ee5ng c\u1ee7a b\u1ea1n. N\u00f3 gi\u00fap ng\u01b0\u1eddi cho vay x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng b\u1ea1n c\u00f3 th\u1ec3 ho\u00e0n tr\u1ea3 m\u1ed9t kho\u1ea3n vay. \u0110i\u1ec1u n\u00e0y l\u1ea7n l\u01b0\u1ee3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 ti\u1ec1n b\u1ea1n c\u00f3 th\u1ec3 vay, bao nhi\u00eau th\u00e1ng b\u1ea1n ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed (l\u00e3i su\u1ea5t).<\/p>\n<p>Gi\u00e1 tr\u1ecb r\u00f2ng \u2013 Net worth \u2013 l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 m\u1ed9t ng\u01b0\u1eddi ho\u1eb7c c\u00f4ng ty s\u1edf h\u1eefu, tr\u1eeb \u0111i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y l\u00e0 m\u1ed9t s\u1ed1 li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe c\u1ee7a m\u1ed9t c\u00f4ng ty, cung c\u1ea5p m\u1ed9t b\u1ee9c tranh h\u1eefu \u00edch v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a n\u00f3.<\/p>\n<p>Ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n \u2013 Asset allocation \u2013 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n chia c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a b\u1ea1n cho c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu v\u00e0 ti\u1ec1n m\u1eb7t.<\/p>\n<p>L\u00e3i v\u1ed1n \u2013 capital gain \u2013 l\u00e0 s\u1ef1 gia t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c b\u00e1n.<\/p>\n<h2><span id=\"Lap_ke_hoach_va_phan_tich_tai_chinh_Financial_Planning_and_Analysis_la_gi\"><strong>L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh Financial Planning and Analysis l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh (FP&#038;A) l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p b\u1ed1n ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c: l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ng\u00e2n s\u00e1ch, l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh t\u00edch h\u1ee3p, b\u00e1o c\u00e1o qu\u1ea3n l\u00fd v\u00e0 hi\u1ec7u su\u1ea5t c\u0169ng nh\u01b0 d\u1ef1 b\u00e1o v\u00e0 m\u00f4 h\u00ecnh h\u00f3a.<\/p>\n<p>C\u00e1c gi\u1ea3i ph\u00e1p FP&#038;A n\u00e2ng cao kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd hi\u1ec7u su\u1ea5t c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1ch li\u00ean k\u1ebft chi\u1ebfn l\u01b0\u1ee3c c\u00f4ng ty v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n.<\/p>\n<p>C\u00e1c nguy\u00ean t\u1eafc t\u1ed1t nh\u1ea5t \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/p>\n<p>C\u00e1c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u su\u1ea5t cao khi th\u1ef1c hi\u1ec7n b\u1ea3y \u0111i\u1ec1u quan tr\u1ecdng:<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u1ee3p l\u00fd h\u00f3a v\u00e0 t\u00edch h\u1ee3p c\u00e1c quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00edch h\u1ee3p d\u1eef li\u1ec7u t\u1eeb c\u00e1c quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m kh\u00e1c nhau v\u00e0o m\u1ed9t n\u1ec1n t\u1ea3ng th\u1ed1ng nh\u1ea5t;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u00e0m cho d\u1eef li\u1ec7u minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 h\u00e0nh \u0111\u1ed9ng;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh b\u1eb1ng c\u00e1ch cung c\u1ea5p d\u1eef li\u1ec7u c\u00f3 li\u00ean quan \u1edf c\u00e1c \u0111\u1ecbnh d\u1ea1ng d\u1ec5 hi\u1ec3u;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110i\u1ec1u ch\u1ec9nh c\u00e1c quy\u1ebft \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p v\u1edbi ng\u00e2n s\u00e1ch, m\u1ee5c ti\u00eau v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1eed d\u1ee5ng m\u00f4 h\u00ecnh k\u1ecbch b\u1ea3n d\u1ef1a tr\u00ean tr\u00ecnh \u0111i\u1ec1u khi\u1ec3n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00ecnh hu\u1ed1ng;<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 D\u1ec5 d\u00e0ng t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o c\u00f3 li\u00ean quan<\/p>\n<p><strong>X\u00e2y d\u1ef1ng m\u1ed9t nh\u00f3m FP&#038;A hi\u1ec7u qu\u1ea3<\/strong><\/p>\n<p>M\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nh\u00e2n vi\u00ean chuy\u00ean tr\u00e1ch v\u1ec1 FP&#038;A. C\u01a1 c\u1ea5u nh\u00f3m FP&#038;A r\u1ea5t kh\u00e1c nhau \u2013 t\u1ea1i m\u1ed9t c\u00f4ng ty nh\u1ecf, ch\u1ee9c n\u0103ng n\u00e0y c\u00f3 th\u1ec3 ch\u1ec9 l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t ng\u01b0\u1eddi, nh\u01b0 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t, trong khi m\u1ed9t t\u1ed5 ch\u1ee9c l\u1edbn h\u01a1n c\u00f3 th\u1ec3 c\u00f3 h\u00e0ng ch\u1ee5c nh\u00e2n vi\u00ean FP&#038;A.<\/p>\n<p>FP&#038;A th\u01b0\u1eddng l\u00e0 m\u1ed9t vai tr\u00f2 m\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c b\u1ed5 sung nh\u00e2n s\u1ef1 khi t\u1ed5 ch\u1ee9c tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n v\u1edbi nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m, c\u00f4ng ty con, ph\u00f2ng ban ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf. \u0110i\u1ec1u \u0111\u00f3 gi\u1ea3i th\u00edch t\u1ea1i sao m\u1ed9t s\u1ed1 c\u00f4ng ty m\u1edbi b\u1eaft \u0111\u1ea7u x\u00e2y d\u1ef1ng ngu\u1ed3n l\u1ef1c v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean FP&#038;A, trong khi nh\u1eefng c\u00f4ng ty kh\u00e1c c\u00f3 c\u00e1c nh\u00f3m ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 cao<\/p>\n<p>M\u1ed9t c\u00f4ng ty \u0111ang t\u00ecm c\u00e1ch b\u1ed5 sung ch\u1ee9c n\u0103ng n\u00e0y c\u00f3 th\u1ec3 chuy\u1ec3n ng\u01b0\u1eddi ch\u1ee7 ch\u1ed1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n kh\u00e1t khao m\u1ed9t th\u1eed th\u00e1ch m\u1edbi v\u00e0o FP&#038;A. S\u1ef1 hi\u1ec3u bi\u1ebft c\u1ee7a h\u1ecd v\u1ec1 c\u00e1c kh\u00eda c\u1ea1nh ri\u00eang c\u1ee7a doanh nghi\u1ec7p s\u1ebd gi\u00fap h\u1ecd c\u00f3 m\u1ed9t kh\u1edfi \u0111\u1ea7u thu\u1eadn l\u1ee3i trong vai tr\u00f2 m\u1edbi c\u1ee7a m\u00ecnh.<\/p>\n<p>N\u1ebfu c\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y, th\u00ec c\u00f4ng ty \u0111\u00f3 n\u00ean c\u00e2n nh\u1eafc vi\u1ec7c tr\u1ea3 ti\u1ec1n \u0111\u1ec3 ng\u01b0\u1eddi n\u00e0y tr\u1edf th\u00e0nh Chuy\u00ean gia ph\u00e2n t\u00edch v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn th\u00f4ng qua Hi\u1ec7p h\u1ed9i c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh (AFP). H\u1ea7u h\u1ebft c\u00e1c nh\u00e2n vi\u00ean FP&#038;A \u0111\u1ec1u c\u00f3 ch\u1ee9ng ch\u1ec9 n\u00e0y v\u00e0 n\u1ebfu vi\u1ec7c thu\u00ea b\u00ean ngo\u00e0i c\u00f3 \u00fd ngh\u0129a h\u01a1n, h\u00e3y t\u00ecm ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 n\u00e0y.<\/p>\n<p>M\u1ed9t c\u1ea5u tr\u00fac nh\u00f3m FP&#038;A \u0111i\u1ec3n h\u00ecnh t\u1ea1i m\u1ed9t doanh nghi\u1ec7p c\u00f3 m\u1ed9t ho\u1eb7c hai nh\u00e2n vi\u00ean FP&#038;A \u0111\u1ec3 h\u1ecd b\u00e1o c\u00e1o v\u1edbi Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh CFO. Khi m\u1ed9t t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 c\u1ee7a m\u00ecnh, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 th\u00eam m\u1ed9t gi\u00e1m \u0111\u1ed1c FP&#038;A, ng\u01b0\u1eddi b\u00e1o c\u00e1o cho CFO v\u00e0 nhi\u1ec1u nh\u00e0 ph\u00e2n t\u00edch FP&#038;A b\u00e1o c\u00e1o cho gi\u00e1m \u0111\u1ed1c.<\/p>\n<p>Mong r\u1eb1ng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng ch\u00ednh x\u00e1c c\u1ee5m t\u1eeb ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec c\u0169ng nh\u01b0 nh\u1eefng hi\u1ec3u bi\u1ebft v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: right;\"><strong>H\u00e0 Ph\u01b0\u01a1ng<\/strong><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1eadt ng\u1eef Ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t nhi\u1ec1u trong t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c nhau d\u00f9 l\u00e0 c\u00e1c doanh nghi\u1ec7p hay t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i. V\u00ec v\u1eady, hi\u1ec3u r\u00f5 c\u00e1c \u0111\u1ecbnh ngh\u0129a li\u00ean quan v\u00e0 bi\u1ebft \u0111\u01b0\u1ee3c ph\u00f2ng T\u00e0i ch\u00ednh k\u1ebf ho\u1ea1ch ti\u1ebfng Anh l\u00e0 g\u00ec s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c trong c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21481"}],"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=21481"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21481\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}