{"id":28981,"date":"2023-12-07T05:30:10","date_gmt":"2023-12-07T05:30:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ngan-sach-tai-chinh-financial-budgets-la-gi.html"},"modified":"2023-12-23T06:07:43","modified_gmt":"2023-12-22T23:07:43","slug":"ngan-sach-tai-chinh-financial-budgets-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ngan-sach-tai-chinh-financial-budgets-la-gi.html","title":{"rendered":"Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh (Financial Budgets) l\u00e0 g\u00ec?"},"content":{"rendered":"
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Hinh minh h\u1ecda. Ngu\u1ed3n: bacd<\/p>\n<\/div>\n<\/div>\n

Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh (Financial Budgets)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh l\u00e0 Financial Budgets<\/b>.\u00a0Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/i> l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u n\u00eau chi ti\u1ebft nh\u1eefng kho\u1ea3n ti\u1ec1n qu\u0129 s\u1ebd \u0111\u01b0\u1ee3c thu v\u00e0 chi nh\u01b0 th\u1ebf n\u00e0o trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.<\/p>\n

C\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng:<\/p>\n

\n

Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/b> l\u00e0 b\u1ea3n d\u1ef1 \u0111o\u00e1n thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n.\u00a0D\u1ef1 b\u00e1o ch\u00ednh x\u00e1c v\u1ec1 d\u00f2ng ti\u1ec1n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch \u0111\u00fang \u0111\u1eafn.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

– V\u1ec1 c\u01a1 b\u1ea3n, l\u1eadp ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/b> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ch\u1ec9 r\u00f5 nh\u1eefng g\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 ho\u00e0n th\u00e0nh chi\u1ebfn l\u01b0\u1ee3c m\u1ed9t c\u00e1ch th\u00e0nh c\u00f4ng.<\/p>\n

– L\u1eadp ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/i> kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 h\u1ea1n ch\u1ebf chi ph\u00ed m\u00e0 n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u00f4ng ty v\u1edbi n\u0103ng su\u1ea5t v\u00e0 l\u1ee3i nhu\u1eadn cao nh\u1ea5t.<\/p>\n

– Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/b> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem nh\u01b0 k\u1ebf ho\u1ea1ch ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c c\u1ee7a c\u00f4ng ty d\u1ef1a tr\u00ean c\u00e1c d\u1ef1 b\u00e1o v\u1ec1 t\u01b0\u01a1ng lai.<\/p>\n

– C\u00f3 nhi\u1ec1u ki\u1ec3u ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh kh\u00e1c nhau c\u0169ng nh\u01b0 c\u00f3 nhi\u1ec1u ki\u1ec3u t\u1ed5 ch\u1ee9c kh\u00e1c nhau. M\u1ed9t s\u1ed1 lo\u1ea1i ng\u00e2n s\u00e1ch c\u01a1 b\u1ea3n nh\u01b0 ng\u00e2n s\u00e1ch ti\u1ec1n m\u1eb7t, ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng, ng\u00e2n s\u00e1ch b\u00e1n h\u00e0ng, ng\u00e2n s\u00e1ch nh\u00e0 m\u00e1y, ng\u00e2n s\u00e1ch v\u1ed1n, ng\u00e2n s\u00e1ch chi ph\u00ed, ng\u00e2n s\u00e1ch b\u1ed9 ph\u1eadn, ng\u00e2n s\u00e1ch linh ho\u1ea1t, ng\u00e2n s\u00e1ch c\u1ed1 \u0111\u1ecbnh.<\/p>\n

– Khi m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 tr\u1ea3i nghi\u1ec7m v\u1edbi nh\u1eefng kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh, c\u00e1c ng\u00e2n s\u00e1ch th\u01b0\u1eddng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n

Li\u00ean h\u1ec7 th\u1ef1c ti\u1ec5n<\/font><\/h3>\n

– C\u00f3 l\u1ebd, lo\u1ea1i ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ng\u00e2n s\u00e1ch ti\u1ec1n m\u1eb7t. Financial Accounting Standards Board (H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh), g\u1ecdi t\u1eaft l\u00e0 FASB, y\u00eau c\u1ea7u m\u1ed7i c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u1edf M\u1ef9 ph\u1ea3i cung c\u1ea5p th\u00eam b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n m\u1eb7t h\u00e0ng n\u0103m.<\/p>\n

– B\u00e1o c\u00e1o n\u00e0y bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c thu v\u00e0 chi ti\u1ec1n m\u1eb7t trong s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh. N\u00f3 b\u1ed5 sung th\u00eam b\u00e1o c\u00e1o thay \u0111\u1ed5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh<\/font><\/h3>\n

– C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 qu\u00e1 chi ti\u1ebft \u0111\u1ebfn n\u1ed7i tr\u1edf n\u00ean c\u1ed3ng k\u1ec1nh v\u00e0 t\u1ed1n k\u00e9m; v\u01b0\u1ee3t ng\u00e2n s\u00e1ch ho\u1eb7c d\u01b0\u1edbi m\u1ee9c ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 t\u1ea1o ra c\u00e1c v\u1ea5n \u0111\u1ec1.<\/p>\n

– C\u00e1c\u00a0ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 thay th\u1ebf cho m\u1ee5c ti\u00eau. Ng\u00e2n s\u00e1ch l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u1ee5c ti\u00eau t\u1ef1 th\u00e2n.<\/p>\n

– C\u00e1c\u00a0ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 gi\u1ea5u \u0111i t\u00ednh thi\u1ebfu hi\u1ec7u qu\u1ea3 n\u1ebfu nh\u01b0 ch\u1ec9 d\u1ef1a v\u00e0o ti\u1ec1n l\u1ec7 h\u01a1n l\u00e0 v\u00e0o \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u00ec ho\u00e0n c\u1ea3nh v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n.<\/p>\n

– Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh \u0111\u00f4i khi \u0111\u01b0\u1ee3c d\u00f9ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u00e1p \u0111\u1eb7t m\u00e0 d\u1eabn \u0111\u1ebfn s\u1ef1 th\u1ea5t v\u1ecdng, s\u1ef1 o\u00e1n gi\u1eadn v\u00e0 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 cao.<\/p>\n

\u0110\u1ec3 h\u1ea1n ch\u1ebf nh\u1eefng t\u00e1c \u0111\u1ed9ng \u1edf v\u1ea5n \u0111\u1ec1 sau c\u00f9ng, nh\u00e0 qu\u1ea3n l\u00ed n\u00ean t\u0103ng c\u01b0\u1eddng s\u1ef1 tham gia c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean v\u00e0o trong c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb ng\u00e2n s\u00e1ch.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh; Financial Budget, Efinance management)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Budgets) l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u n\u00eau chi ti\u1ebft nh\u1eefng kho\u1ea3n ti\u1ec1n qu\u0129 s\u1ebd \u0111\u01b0\u1ee3c thu v\u00e0 chi nh\u01b0 th\u1ebf n\u00e0o trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.\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\/28981"}],"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=28981"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28981\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}