{"id":34202,"date":"2023-12-08T03:52:09","date_gmt":"2023-12-08T03:52:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doi-tuong-tinh-gia-thanh-trong-ke-toan-quan-tri-la-gi-xac-dinh-doi-tuong.html"},"modified":"2023-12-23T20:55:59","modified_gmt":"2023-12-23T13:55:59","slug":"doi-tuong-tinh-gia-thanh-trong-ke-toan-quan-tri-la-gi-xac-dinh-doi-tuong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doi-tuong-tinh-gia-thanh-trong-ke-toan-quan-tri-la-gi-xac-dinh-doi-tuong.html","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 g\u00ec? X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: ethiopiaadventistcollege)<\/p>\n<\/figcaption><\/figure>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh<\/font><\/h2>\n

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

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh <\/b>la\u0300 k\u00ea\u0301t qua\u0309 cu\u0309a qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t ho\u1ea1\u0306c qua\u0301 tri\u0300nh cung c\u00e2\u0301p di\u0323ch vu\u0323 c\u00e2\u0300n \u0111u\u031b\u01a1\u0323c ti\u0301nh gia\u0301 tha\u0300nh \u0111\u00ea\u0309 phu\u0323c vu\u0323 ca\u0301c ye\u0302u c\u00e2\u0300u cu\u0309a qua\u0309n l\u00ed.\u00a0<\/p>\n

X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh<\/font><\/h3>\n

Xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh thu\u031b\u01a1\u0300ng g\u0103\u0301n v\u01a1\u0301i ye\u0302u c\u00e2\u0300u cu\u0309a nha\u0300 qua\u0309n tri\u0323 v\u00ea\u0300 ki\u00ea\u0309m soa\u0301t chi phi\u0301, \u0111i\u0323nh gia\u0301 ba\u0301n va\u0300 xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh v\u00ea\u0300 m\u1ecd\u0302t \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng, m\u1ecd\u0302t hoa\u0323t \u0111\u1ecd\u0302ng na\u0300o \u0111o\u0301.\u00a0<\/p>\n

Trong doanh nghi\u1eb9\u0302p sa\u0309n xu\u00e2\u0301t, \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh co\u0301 th\u00ea\u0309 la\u0300 sa\u0309n ph\u00e2\u0309m, ba\u0301n tha\u0300nh ph\u00e2\u0309m, co\u0302ng vi\u1eb9\u0302c hoa\u0300n tha\u0300nh qua qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t. Trong doanh nghi\u1eb9\u0302p di\u0323ch vu\u0323, \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh co\u0301 th\u00ea\u0309 la\u0300 m\u1ecd\u0302t chu\u031bo\u031bng tri\u0300nh, m\u1ecd\u0302t hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh na\u0300o \u0111o\u0301.\u00a0<\/p>\n

K\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323 co\u0300n nhi\u0300n nh\u1ea1\u0302n \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 \u01a1\u0309 m\u1ecd\u0302t khi\u0301a ca\u0323nh r\u1ecd\u0302ng ho\u031bn. Ch\u0103\u0309ng ha\u0323n, khi doanh nghi\u1eb9\u0302p ti\u00ea\u0301n ha\u0300nh \u0111\u00e2\u0300u tu\u031b m\u01a1\u0301i, hay th\u01b0\u0323c hi\u1eb9\u0302n m\u1ecd\u0302t d\u01b0\u0323 a\u0301n na\u0300o \u0111o\u0301 thi\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 la\u0300 hoa\u0323t \u0111\u1ecd\u0302ng \u0111\u00e2\u0300u tu\u031b hay d\u01b0\u0323 a\u0301n \u0111o\u0301.<\/p>\n

M\u1ed1i quan h\u1ec7 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/font><\/h3>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 va\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 co\u0301 m\u00f4\u0301i quan h\u1eb9\u0302 v\u01a1\u0301i nhau trong h\u1eb9\u0302 th\u00f4\u0301ng ti\u0301nh gia\u0301 tha\u0300nh \u01a1\u0309 \u0111o\u031bn vi\u0323.\u00a0<\/p>\n

N\u00ea\u0301u \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 c\u00e2\u0300n xa\u0301c \u0111i\u0323nh la\u0300 bu\u031b\u01a1\u0301c kh\u01a1\u0309i \u0111\u00e2\u0300u cho qua\u0301 tri\u0300nh t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 thi\u0300 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh g\u0103\u0301n li\u00ea\u0300n v\u01a1\u0301i vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c k\u0129 thu\u1ea1\u0302t ti\u0301nh gia\u0301 tha\u0300nh.Trong m\u1ecd\u0302t s\u00f4\u0301 tru\u031b\u01a1\u0300ng h\u01a1\u0323p, \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng t\u1ea1\u0302p h\u01a1\u0323p chi phi\u0301 tru\u0300ng v\u01a1\u0301i \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ti\u0301nh gia\u0301 tha\u0300nh.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b> l\u00e0 ph\u1ea1m vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed.\u00a0<\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed <\/b>th\u1ef1c ch\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n c\u00e1c b\u1ed9 ph\u1eadn ch\u1ecbu chi ph\u00ed ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

– K\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323 <\/b>la\u0300 m\u1ecd\u0302t h\u1eb9\u0302 th\u00f4\u0301ng thu th\u1ea1\u0302p, x\u01b0\u0309 l\u00ed va\u0300 truy\u00ea\u0300n \u0111a\u0323t tho\u0302ng tin cho ca\u0301c nha\u0300 qua\u0309n tri\u0323 n\u1ecd\u0302i b\u1ecd\u0302 doanh nghi\u1eb9\u0302p \u0111\u00ea\u0309 ra quy\u00ea\u0301t \u0111i\u0323nh.<\/p>\n

– K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b> l\u00e0 vi\u1ec7c thu th\u1eadp x\u1eed l\u00ed ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, Trung t\u00e2m \u0110\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn, \u0110\u1ea1i h\u1ecdc Kinh doanh v\u00e0 C\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 th\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a qu\u1ea3n l\u00ed.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34202"}],"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=34202"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34202\/revisions"}],"predecessor-version":[{"id":67897,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34202\/revisions\/67897"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}