{"id":28165,"date":"2023-12-07T04:58:15","date_gmt":"2023-12-07T04:58:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-thong-tin-tai-chinh-muc-chien-thuat-la-gi-cac-he-thong.html"},"modified":"2023-12-22T21:34:55","modified_gmt":"2023-12-22T14:34:55","slug":"he-thong-thong-tin-tai-chinh-muc-chien-thuat-la-gi-cac-he-thong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-thong-tin-tai-chinh-muc-chien-thuat-la-gi-cac-he-thong.html","title":{"rendered":"H\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ee9c chi\u1ebfn thu\u1eadt l\u00e0 g\u00ec? C\u00e1c h\u1ec7 th\u1ed1ng"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: procurement)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">H\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ee9c chi\u1ebfn thu\u1eadt<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> ta\u0300i chi\u0301nh m\u1ee9c chi\u00ea\u0301n thu\u1ea1\u0302t<\/b> l\u00e0 h\u1ec7 th\u1ed1ng cung c\u00e2\u0301p cho ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> ca\u0301c ba\u0301o ca\u0301o \u0111i\u0323nh <span>k\u00ec<\/span>, \u0111\u1ecd\u0302t xu\u00e2\u0301t h\u00f4\u0303 tr\u01a1\u0323 qua\u0301 tri\u0300nh ra quy\u00ea\u0301t \u0111i\u0323nh chi\u00ea\u0301n thu\u1ea1\u0302t trong li\u0303nh v\u01b0\u0323c ta\u0300i chi\u0301nh k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n<p>Ca\u0301c h\u1eb9\u0302 th\u00f4\u0301ng na\u0300y \u0111\u1ea1\u0306t tro\u0323ng ta\u0302m va\u0300o v\u00e2\u0301n \u0111\u00ea\u0300 pha\u0302n ph\u00f4\u0301i ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c, ta\u0306ng cu\u031b\u01a1\u0300ng kha\u0309 na\u0306ng ki\u00ea\u0309m soa\u0301t cu\u0309a ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> v\u00ea\u0300 ca\u0301c ngu\u00f4\u0300n ta\u0300i chi\u0301nh cu\u0309a m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n hay toa\u0300n t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n<p>\u0110i\u00ea\u0309n hi\u0300nh la\u0300 ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> nga\u0302n sa\u0301ch, qua\u0309n <span>l\u00ed<\/span> v\u00f4\u0301n b\u0103\u0300ng ti\u00ea\u0300n, h\u1eb9\u0302 th\u00f4\u0301ng d\u01b0\u0323 toa\u0301n v\u00f4\u0301n va\u0300 ca\u0301c h\u1eb9\u0302 th\u00f4\u0301ng qua\u0309n tri\u0323 \u0111\u00e2\u0300u tu\u031b. Ca\u0301c h\u1eb9\u0302 th\u00f4\u0301ng na\u0300y thu\u031b\u01a1\u0300ng s\u01b0\u0309 du\u0323ng tho\u0302ng tin thu \u0111u\u031b\u01a1\u0323c t\u01b0\u0300 ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ee9c chi\u1ebfn thu\u1eadt<\/font><\/h3>\n<p><b>a) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n <span>l\u00ed<\/span> nga\u0302n sa\u0301ch<\/b><\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n <span>l\u00ed<\/span> nga\u0302n sa\u0301ch cho phe\u0301p ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> theo do\u0303i s\u00f4\u0301 th\u01b0\u0323c thu, th\u01b0\u0323c chi va\u0300 so sa\u0301nh chu\u0301ng v\u01a1\u0301i ca\u0301c m\u01b0\u0301c thu, chi theo k\u00ea\u0301 hoa\u0323ch; cho phe\u0301p so sa\u0301nh nga\u0302n sa\u0301ch cu\u0309a <span>k\u00ec<\/span> hi\u1eb9\u0302n ta\u0323i v\u01a1\u0301i nga\u0302n sa\u0301ch cu\u0309a ca\u0301c <span>k\u00ec<\/span> ta\u0300i chi\u0301nh tru\u031b\u01a1\u0301c \u0111o\u0301 ho\u1ea1\u0306c so sa\u0301nh nga\u0302n sa\u0301ch gi\u01b0\u0303a ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n, pho\u0300ng ban v\u01a1\u0301i nhau&#8230;\u00a0<\/p>\n<p>T\u01b0\u0300 \u0111o\u0301, ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> co\u0301 th\u00ea\u0309 xa\u0301c \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c ca\u0301ch th\u01b0\u0301c s\u01b0\u0309 du\u0323ng ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c nhu\u031b th\u00ea\u0301 na\u0300o \u0111\u00ea\u0309 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c mu\u0323c tie\u0302u cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c.<\/p>\n<p>H\u1eb9\u0302 th\u00f4\u0301ng s\u00f4\u0309 ca\u0301i chung cu\u0309a <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n t\u01b0\u0323 \u0111\u1ecd\u0302ng hoa\u0301 thu\u031b\u01a1\u0300ng cho phe\u0301p c\u1ea1\u0302p nh\u1ea1\u0302t ca\u0301c s\u00f4\u0301 li\u1eb9\u0302u\/ quy mo\u0302 nga\u0302n sa\u0301ch tho\u0302ng qua s\u00f4\u0301 hi\u1eb9\u0302u ta\u0300i khoa\u0309n, t\u01b0\u0300 \u0111o\u0301 \u0111i\u0323nh <span>k\u00ec<\/span> xa\u0302y d\u01b0\u0323ng ca\u0301c ba\u0301o ca\u0301o.<\/p>\n<p><b>b) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n <span>l\u00ed<\/span> v\u00f4\u0301n b\u0103\u0300ng ti\u00ea\u0300n<\/b><\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n <span>l\u00ed<\/span> v\u00f4\u0301n b\u0103\u0300ng ti\u00ea\u0300n \u0111a\u0309m ba\u0309o cho t\u00f4\u0309 ch\u01b0\u0301c co\u0301 \u0111u\u0309 v\u00f4\u0301n b\u0103\u0300ng ti\u00ea\u0300n \u0111\u00ea\u0309 trang tra\u0309i ca\u0301c khoa\u0309n chi tie\u0302u, s\u01b0\u0309 du\u0323ng v\u00f4\u0301n nha\u0300n r\u00f4\u0303i va\u0300o \u0111\u00e2\u0300u tu\u031b ho\u1ea1\u0306c vay v\u00f4\u0301n \u0111\u00ea\u0309 tho\u0309a ma\u0303n nhu c\u00e2\u0300u ti\u00ea\u0300n v\u00f4\u0301n trong nh\u01b0\u0303ng <span>k\u00ec<\/span> kho\u0302ng \u0111u\u0309 do\u0300ng ti\u00ea\u0300n.\u00a0<\/p>\n<p>Tho\u0302ng tin cung c\u00e2\u0301p b\u01a1\u0309i d\u01b0\u0323 ba\u0301o v\u00ea\u0300 do\u0300ng ti\u00ea\u0300n va\u0300o\/ ra se\u0303 tr\u01a1\u0323 giu\u0301p ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> trong qua\u0301 tri\u0300nh ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh \u0111\u00e2\u0300u tu\u031b, mua s\u0103\u0301m va\u0300 vay ti\u00ea\u0300n.<\/p>\n<p>N\u00ea\u0301u tho\u0302ng tin \u0111u\u031b\u01a1\u0323c lu\u031bu tr\u01b0\u0303 tre\u0302n ca\u0301c ba\u0309ng ti\u0301nh \u0111i\u1eb9\u0302n t\u01b0\u0309, ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> co\u0301 th\u00ea\u0309 mo\u0302 pho\u0309ng ha\u0300ng loa\u0323t ti\u0300nh hu\u00f4\u0301ng kinh doanh co\u0301 th\u00ea\u0309 xa\u0309y ra, nh\u01a1\u0300 \u0111o\u0301 co\u0301 th\u00ea\u0309 ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh mang ti\u0301nh tho\u0302ng tin nhi\u00ea\u0300u ho\u031bn v\u00ea\u0300 vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng v\u00f4\u0301n hay nhu c\u00e2\u0300u v\u00f4\u0301n cho ca\u0301c ha\u0323ng mu\u0323c cu\u0323 th\u00ea\u0309.<\/p>\n<p><b>c) Ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> d\u01b0\u0323 toa\u0301n v\u00f4\u0301n<\/b><\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> d\u01b0\u0323 toa\u0301n v\u00f4\u0301n cung c\u00e2\u0301p tho\u0302ng tin v\u00ea\u0300 d\u01b0\u0323 toa\u0301n mua s\u0103\u0301m hay ba\u0301n, chuy\u00ea\u0309n nhu\u031b\u01a1\u0323ng ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh trong na\u0306m ta\u0300i chi\u0301nh. Nha\u0300 qua\u0309n <span>l\u00ed<\/span> co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n so sa\u0301nh nhi\u00ea\u0300u k\u00ea\u0301 hoa\u0323ch \u0111\u00e2\u0300u tu\u031b v\u00f4\u0301n kha\u0301c nhau b\u0103\u0300ng ba co\u0302ng cu\u0323 \u0111a\u0301nh gia\u0301 chu\u0309 y\u00ea\u0301u:<\/p>\n<p>+ Gia\u0301 tri\u0323 hi\u1eb9\u0302n ta\u0323i thu\u00e2\u0300n &#8211; NPV (Net Present Value)<\/p>\n<p>+ Ti\u0309 l\u1eb9\u0302 thu th\u1ea1\u0302p trong ki\u0300 cu\u0309a \u0111\u00e2\u0300u tu\u031b &#8211; IRR (Internal rate of return)<\/p>\n<p>+ Th\u01a1\u0300i ha\u0323n kh\u00e2\u0301u hao hay hoa\u0300n v\u00f4\u0301n &#8211; PP (Payback Period).<\/p>\n<p>S\u01b0\u0309 du\u0323ng ba tie\u0302u chu\u00e2\u0309n \u0111a\u0301nh gia\u0301 tre\u0302n, nha\u0300 qua\u0309n <span>l\u00ed<\/span> ta\u0300i chi\u0301nh co\u0301 th\u00ea\u0309 ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh mang ti\u0301nh tho\u0302ng tin trong vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng ca\u0301c ta\u0300i sa\u0309n mua s\u0103\u0301m \u0111u\u031b\u01a1\u0323c cu\u0303ng nhu\u031b trong vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh ca\u0301ch th\u01b0\u0301c \u0111\u00e2\u0300u tu\u031b t\u00f4\u0301t nh\u00e2\u0301t cho vi\u1eb9\u0302c mua s\u0103\u0301m ta\u0300i sa\u0309n.\u00a0<\/p>\n<p>Ca\u0301c co\u0302ng cu\u0323 ph\u00e2\u0300n m\u00ea\u0300m nhu\u031b ba\u0309ng ti\u0301nh \u0111i\u1eb9\u0302n t\u01b0\u0309 va\u0300 ph\u00e2\u0300n m\u00ea\u0300m pha\u0302n ti\u0301ch ta\u0300i chi\u0301nh h\u00f4\u0303 tr\u01a1\u0323 ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> hoa\u0300n thi\u1eb9\u0302n ca\u0301c ch\u01b0\u0301c na\u0306ng na\u0300y m\u1ecd\u0302t ca\u0301ch nhanh cho\u0301ng. Ho\u0323 co\u0301 th\u00ea\u0309 ti\u0300m ra ca\u0302u tra\u0309 l\u01a1\u0300i cho nh\u01b0\u0303ng ca\u0302u ho\u0309i da\u0323ng &#8220;What \u2013 if&#8221; b\u0103\u0300ng ca\u0301ch s\u01b0\u0309 du\u0323ng ph\u00e2\u0300n m\u00ea\u0300m ma\u0301y ti\u0301nh.<\/p>\n<p><b>d) Ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n tri\u0323 \u0111\u00e2\u0300u tu\u031b<\/b><\/p>\n<p>Theo do\u0303i ca\u0301c khoa\u0309n \u0111\u00e2\u0300u tu\u031b cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c cho c\u00f4\u0309 phi\u00ea\u0301u, tra\u0301i phi\u00ea\u0301u va\u0300 ca\u0301c ch\u01b0\u0301ng khoa\u0301n kha\u0301c la\u0300 m\u1ecd\u0302t ph\u00e2\u0300n quan tro\u0323ng cu\u0309a qua\u0309n <span>l\u00ed<\/span> ti\u00ea\u0300n v\u00f4\u0301n.<\/p>\n<p>Ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> qua\u0309n tri\u0323 \u0111\u00e2\u0300u tu\u031b cung c\u00e2\u0301p ca\u0301c ca\u0301ch th\u01b0\u0301c th\u00f4\u0301ng nh\u00e2\u0301t \u0111\u00ea\u0309 qua\u0309n <span>l\u00ed<\/span> ca\u0301c khoa\u0309n \u0111\u00e2\u0300u tu\u031b.\u00a0<\/p>\n<p>Chu\u0301ng bao g\u00f4\u0300m vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng ca\u0301c <span>c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/span> tr\u01b0\u0323c tuy\u00ea\u0301n, c\u1ea1\u0302p nh\u1ea1\u0302t t\u01b0\u0301c th\u01a1\u0300i gia\u0301 c\u00f4\u0309 phi\u00ea\u0301u, tra\u0301i phi\u00ea\u0301u va\u0300 tho\u0302ng tin v\u00ea\u0300 li\u0323ch s\u01b0\u0309 cu\u0309a m\u00f4\u0303i khoa\u0309n \u0111\u00e2\u0300u tu\u031b; s\u01b0\u0309 du\u0323ng ca\u0301c co\u0302ng cu\u0323 pha\u0302n ti\u0301ch \u0111\u00e2\u0300u tu\u031b kha\u0301c nh\u0103\u0300m tr\u01a1\u0323 giu\u0301p cho nha\u0300 qua\u0309n <span>l\u00ed<\/span> \u0111\u00e2\u0300u tu\u031b cu\u0309a t\u1ed5 ch\u1ee9c.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00ed, ThS. Le\u0302 Thi\u0323 Ngo\u0323c Di\u1eb9\u0302p, H\u1ecdc vi\u1ec7n C\u00f4ng ngh\u1ec7 B\u01b0u ch\u00ednh Vi\u1ec5n th\u00f4ng, 2013)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            H\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ee9c chi\u1ebfn thu\u1eadt l\u00e0 h\u1ec7 th\u1ed1ng cung c\u1ea5p cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u00ec, \u0111\u1ed9t xu\u1ea5t h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn thu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28165"}],"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=28165"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28165\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}