{"id":34297,"date":"2023-12-08T03:56:13","date_gmt":"2023-12-08T03:56:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/mo-hinh-to-chuc-bo-may-ke-toan-vua-tap-trung-vua-phan-tan-la-gi.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"mo-hinh-to-chuc-bo-may-ke-toan-vua-tap-trung-vua-phan-tan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mo-hinh-to-chuc-bo-may-ke-toan-vua-tap-trung-vua-phan-tan-la-gi.html","title":{"rendered":"M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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<\/div>
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H\u00ecnh minh hoa (Ngu\u1ed3n: oneaccountingsoftware)<\/p>\n<\/figcaption><\/figure>\n

Mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n v\u01b0\u0300a t\u1ea1\u0302p trung v\u01b0\u0300a pha\u0302n ta\u0301n<\/font><\/h2>\n

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

Theo mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n v\u01b0\u0300a t\u1ea1\u0302p trung v\u01b0\u0300a pha\u0302n ta\u0301n,<\/b> k\u00ea\u0301 toa\u0301n ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n th\u01b0\u01a1\u0300ng \u0111\u01b0\u01a1\u0323c giao l\u1ea1\u0302p ch\u01b0\u0301ng t\u01b0\u0300 va\u0300 ha\u0323ch toa\u0301n chi phi\u0301 pha\u0301t sinh ta\u0323i \u0111o\u031bn vi\u0323 mi\u0300nh, ca\u0301c co\u0302ng vi\u1eb9\u0302c co\u0300n la\u0323i \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n \u01a1\u0309 pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m cu\u0309a co\u0302ng ty.<\/p>\n

Hay<\/p>\n

Theo mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n v\u01b0\u0300a t\u1ea1\u0302p trung v\u01b0\u0300a pha\u0302n ta\u0301n, <\/b>\u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1eabn l\u1eadp ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m, c\u00f2n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00f9y thu\u1ed9c v\u00e0o qui m\u00f4, y\u00eau c\u1ea7u qu\u1ea3n l\u00ed<\/span> v\u00e0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00ed<\/span> m\u00e0 c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang ho\u1eb7c kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p\u00a0\u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a hai mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n t\u1ea1\u0302p trung v\u00e0 ph\u00e2n t\u00e1n. Theo h\u00ecnh th\u1ee9c n\u00e0y \u0111\u01a1n v\u1ecb ch\u1ec9 t\u1ed5 ch\u1ee9c m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m. Nh\u01b0ng nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00ed<\/span> \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec ngo\u00e0i vi\u1ec7c ghi ch\u00e9p ban \u0111\u1ea7u c\u00f2n \u0111\u01b0\u1ee3c giao th\u00eam m\u1ed9t s\u1ed1 ph\u1ea7n vi\u1ec7c mang t\u00ednh ch\u1ea5t k\u1ebf to\u00e1n.<\/p>\n

V\u00ed d\u1ee5:<\/b> H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed qu\u1ea3n l\u00ed<\/span>. ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. M\u1ee9c \u0111\u1ed9 ph\u00e2n t\u00e1n n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00ed<\/span>, tr\u00ecnh \u0111\u1ed9 h\u1ea1ch to\u00e1n kinh t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301, ca\u0301c doanh nghi\u1eb9\u0302p co\u0301 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n tr\u01b0\u0323c thu\u1ecd\u0302c \u0111\u01b0\u01a1\u0323c pha\u0302n c\u00e2\u0301p qua\u0309n li\u0301 ta\u0300i chi\u0301nh va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng t\u01b0o\u031bng \u0111\u00f4\u0301i \u0111\u1ecd\u0302c l\u1ea1\u0302p th\u01b0\u01a1\u0300ng v\u1ea1\u0302n du\u0323ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u00e0y.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/font><\/h3>\n

H\u00ecnh th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n v\u1eeba t\u1eadp trung, v\u1eeba ph\u00e2n t\u00e1n, m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00ed<\/span> kinh t\u1ebf, t\u00e0i ch\u00ednh, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00ed<\/span> kh\u00e1c nhau.<\/p>\n

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

T\u00f4\u0309 ch\u01b0\u0301c co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n\u00a0<\/b>l\u00e0 vi\u1eb9\u0302c xa\u0302y d\u01b0\u0323ng ca\u0301c qui tri\u0300nh ha\u0323ch toa\u0301n, pha\u0302n co\u0302ng, qui \u0111i\u0323nh m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 gia\u0309i quy\u00ea\u0301t co\u0302ng vi\u1eb9\u0302c gi\u01b0\u0303a ca\u0301c nha\u0302n vie\u0302n k\u00ea\u0301 toa\u0301n cu\u0303ng nh\u01b0\u00a0v\u01a1\u0301i ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n kha\u0301c trong doanh nghi\u1eb9\u0302p.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012. H\u1ecdc K\u1ebf to\u00e1n thu\u1ebf H\u1ed3 Ch\u00ed Minh. T\u1ea1p ch\u00ed T\u00e0i ch\u00ednh, C\u01a1 quan Th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Theo m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n, k\u1ebf to\u00e1n c\u00e1c b\u1ed9 ph\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh, c\u00e1c c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m c\u1ee7a c\u00f4ng ty.\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\/34297"}],"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=34297"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34297\/revisions"}],"predecessor-version":[{"id":67951,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34297\/revisions\/67951"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}