{"id":25146,"date":"2023-12-07T00:14:10","date_gmt":"2023-12-07T00:14:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lap-ngan-sach-budgeting-la-gi-cac-phuong-thuc-lap-ngan-sach.html"},"modified":"2023-12-22T10:03:09","modified_gmt":"2023-12-22T03:03:09","slug":"lap-ngan-sach-budgeting-la-gi-cac-phuong-thuc-lap-ngan-sach","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lap-ngan-sach-budgeting-la-gi-cac-phuong-thuc-lap-ngan-sach.html","title":{"rendered":"L\u1eadp ng\u00e2n s\u00e1ch (Budgeting) l\u00e0 g\u00ec? C\u00e1c ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: moneyunder30.com)<\/p>\n<\/div>\n<\/div>\n

L\u1eadp ng\u00e2n s\u00e1ch<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch <\/b>trong ti\u1ebfng Anh l\u00e0 Budgeting<\/b>.<\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch<\/b> l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng trong qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh c\u00f4ng, n\u00f3 l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3, nh\u1eb1m \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

C\u00e1c ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch\u00a0<\/font><\/h3>\n

Trong th\u1eddi gian qua, c\u00e1c n\u01b0\u1edbc \u0111\u00e3 r\u1ea5t n\u1ed7 l\u1ef1c trong ti\u1ebfn tr\u00ecnh c\u1ea3i c\u00e1ch c\u00e1c ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh c\u00f4ng h\u01b0\u1edbng t\u1edbi m\u1ed9t n\u1ec1n t\u00e0i ch\u00ednh qu\u1ed1c gia l\u00e0nh m\u1ea1nh, hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00e3 tr\u1ea3i nghi\u1ec7m qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch.<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch theo kho\u1ea3n m\u1ee5c<\/b><\/p>\n

Trong ph\u01b0\u01a1ng th\u1ee9c n\u00e0y, c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c kho\u1ea3n m\u1ee5c h\u00f3a. Nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c chi ti\u1ebft v\u00e0 ph\u00e2n \u0111\u1ecbnh r\u00f5 s\u1ed1 ti\u1ec1n cho m\u1ed7i c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 bao nhi\u00eau ho\u1eb7c \u0111\u1ed1i v\u1edbi m\u1ed7i m\u1ed9t ti\u1ec3u m\u1ee5c c\u0169ng x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00e0 ti\u1ec3u m\u1ee5c \u0111\u00f3 \u0111\u01b0\u1ee3c chi l\u00e0 bao nhi\u00eau.\u00a0<\/p>\n

Vi\u1ec7c qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c chi y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng ng\u00e2n s\u00e1ch ph\u1ea3i chi theo \u0111\u00fang kho\u1ea3n m\u1ee5c qui \u0111\u1ecbnh v\u00e0 c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o.<\/p>\n

Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch theo kho\u1ea3n m\u1ee5c c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n v\u00e0 d\u1ec5 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi b\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00f3 th\u00f4ng qua vi\u1ec7c so s\u00e1nh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c n\u0103m.<\/p>\n

Tuy nhi\u00ean, ph\u01b0\u01a1ng th\u1ee9c n\u00e0y c\u00f2n c\u00f3 nhi\u1ec1u h\u1ea1n ch\u1ebf: nh\u1ea5n m\u1ea1nh nhi\u1ec1u \u0111\u1ebfn kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t tu\u00e2n th\u1ee7 m\u00e0 Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0a ra, ch\u01b0a tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi t\u1ea1i sao l\u1ea1i c\u1ea7n c\u00f3 kho\u1ea3n chi \u0111\u00f3, ng\u00e2n s\u00e1ch l\u1eadp trong th\u1eddi gian ng\u1eafn h\u1ea1n l\u00e0 m\u1ed9t n\u0103m, ch\u01b0a c\u00f3 c\u01a1 ch\u1ebf ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, c\u1ee9ng nh\u1eafc trong ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch cho c\u00e1c \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng.<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch theo c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n<\/b><\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch theo c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed7i c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u00ean c\u01a1 s\u1edf g\u1eafn k\u1ebft c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n v\u1edbi chi ph\u00ed \u0111\u1ea7u v\u00e0o.<\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch theo c\u00f4ng vi\u1ec7c d\u1ef1a v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ti\u00ean \u0111o\u00e1n b\u1eb1ng c\u00e1ch nh\u00e2n chi ph\u00ed \u0111\u01a1n v\u1ecb v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u trong nh\u1eefng n\u0103m ti\u1ebfp theo.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng th\u1ee9c n\u00e0y l\u00e0 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u1ea1o ra v\u1edbi ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u trong chu tr\u00ecnh ng\u00e2n s\u00e1ch c\u1ee7a t\u1eebng n\u0103m. Nh\u01b0ng m\u1eb7t kh\u00e1c, \u0111\u00e2y c\u0169ng ch\u00ednh l\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a n\u00f3 v\u00ec \u0111\u00e3 kh\u00f4ng ch\u00fa tr\u1ecdng \u0111\u00fang \u0111\u1ebfn m\u1ee9c t\u00e1c \u0111\u1ed9ng hay \u1ea3nh h\u01b0\u1edfng d\u00e0i h\u1ea1n c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh<\/b><\/p>\n

Ph\u01b0\u01a1ng th\u1ee9c n\u00e0y t\u1eadp trung v\u00e0o s\u1ef1 l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e2n s\u00e1ch trong s\u1ed1 c\u00e1c ch\u00ednh s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 t\u00ednh c\u1ea1nh tranh.\u00a0<\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i ngu\u1ed3n l\u1ef1c, g\u1eafn k\u1ebft \u0111\u01b0\u1ee3c c\u00e1c k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u1edbi nh\u1eefng chi ph\u00ed c\u1ea7n b\u1ecf ra \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00f3.<\/p>\n

Trong ph\u01b0\u01a1ng th\u1ee9c n\u00e0y, ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1c kho\u1ea3n m\u1ee5c ch\u01b0\u01a1ng tr\u00ecnh h\u01a1n l\u00e0 theo nh\u1eefng m\u1ed1i quan h\u1ec7 c\u00f3 t\u00ednh t\u1ed5 ch\u1ee9c, \u0111\u00f2i h\u1ecfi c\u00e1c m\u1ee5c ti\u00eau ch\u01b0\u01a1ng tr\u00ecnh l\u00e0 ph\u1ea3i d\u00e0i h\u01a1n m\u1ed9t n\u0103m ng\u00e2n s\u00e1ch. L\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh y\u00eau c\u1ea7u s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i \u0111o l\u01b0\u1eddng t\u00ednh hi\u1ec7u l\u1ef1c, t\u00e1c \u0111\u1ed9ng c\u1ee7a nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ea7u ra t\u1edbi m\u1ee5c ti\u00eau.<\/p>\n

Tuy nhi\u00ean ph\u01b0\u01a1ng th\u1ee9c n\u00e0y c\u0169ng c\u00f2n b\u1ed9c l\u1ed9 nh\u1eefng nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u01b0 kh\u00e1i ni\u1ec7m ch\u01b0\u01a1ng tr\u00ecnh l\u00e0 kh\u00e1i ni\u1ec7m kh\u00f4ng ho\u00e0n h\u1ea3o \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch v\u00ec kh\u00f4ng th\u1ec3 t\u1ea1o ra ch\u01b0\u01a1ng tr\u00ecnh cho t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\u00a0<\/p>\n

M\u1eb7t kh\u00e1c, l\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng \u0111\u1ea3m b\u1ea3o s\u1ef1 g\u1eafn k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa ph\u00e2n ph\u1ed1i ng\u00e0nh v\u00e0 nh\u1eefng m\u1ee5c ti\u00eau mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c c\u1ea7n ph\u1ea3i \u01b0u ti\u00ean.<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3 \u0111\u1ea7u ra<\/b><\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3 \u0111\u1ea7u ra l\u00e0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00ed ng\u00e2n s\u00e1ch d\u1ef1a tr\u00ean c\u01a1 s\u1edf ti\u1ebfp c\u1eadn c\u00e1c th\u00f4ng tin \u0111\u1ea7u ra gi\u00fap cho Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n

L\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3 \u0111\u1ea7u ra g\u1ed3m nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n nh\u01b0 thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau, l\u1ef1a ch\u1ecdn c\u00e1c ch\u1ec9 s\u1ed1 v\u00e0 k\u1ebft qu\u1ea3 h\u01b0\u1edbng t\u1edbi, gi\u00e1m s\u00e1t c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n, ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o c\u00e1c k\u1ebft qu\u1ea3 so v\u1edbi m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u1ec1 ra.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh c\u00f4ng \u1edf Vi\u1ec7t Nam, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u1eadp ng\u00e2n s\u00e1ch (ti\u1ebfng Anh: Budgeting) l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3, nh\u1eb1m \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25146"}],"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=25146"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25146\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}