{"id":34305,"date":"2023-12-08T03:56:31","date_gmt":"2023-12-08T03:56:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/to-chuc-cong-tac-ke-toan-la-gi-cac-mo-hinh-to-chuc.html"},"modified":"2023-12-23T20:56:23","modified_gmt":"2023-12-23T13:56:23","slug":"to-chuc-cong-tac-ke-toan-la-gi-cac-mo-hinh-to-chuc","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/to-chuc-cong-tac-ke-toan-la-gi-cac-mo-hinh-to-chuc.html","title":{"rendered":"T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: freshbooks)<\/p>\n<\/figcaption><\/figure>\n

T\u00f4\u0309 ch\u01b0\u0301c co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n<\/font><\/h2>\n

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

T\u00f4\u0309 ch\u01b0\u0301c co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n<\/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<\/span> v\u01a1\u0301i ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n kha\u0301c trong doanh nghi\u1eb9\u0302p.<\/p>\n

T\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n go\u0323n nhe\u0323 \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n t\u00f4\u0301t co\u0302ng vi\u1eb9\u0302c ha\u0323ch toa\u0301n, qua\u0309n li\u0301 t\u00f4\u0301t ta\u0300i sa\u0309n, cung c\u00e2\u0301p \u0111\u00e2\u0300y \u0111u\u0309, ki\u0323p th\u01a1\u0300i tho\u0302ng tin cho qua\u0309n li\u0301 v\u01a1\u0301i chi phi\u0301 th\u00e2\u0301p nh\u00e2\u0301t luo\u0302n luo\u0302n la\u0300 mong mu\u00f4\u0301n cu\u0309a ca\u0301c nha\u0300 qua\u0309n li\u0301.\u00a0<\/p>\n

Trong ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309, s\u00f4\u0301 l\u01b0<\/span>\u01a1\u0323ng nha\u0302n vie\u0302n k\u00ea\u0301 toa\u0301n i\u0301t ne\u0302n quan h\u1eb9\u0302 gi\u01b0\u0303a ca\u0301c nha\u0302n vie\u0302n k\u00ea\u0301 toa\u0301n trong b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n th\u01b0<\/span>\u01a1\u0300ng chi\u0323u s\u01b0\u0323 pha\u0302n co\u0302ng va\u0300 chi\u0309 \u0111a\u0323o tr\u01b0\u0323c ti\u00ea\u0301p cu\u0309a k\u00ea\u0301 toa\u0301n tr\u01b0<\/span>\u01a1\u0309ng.\u00a0<\/p>\n

M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c<\/font><\/h3>\n

Co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n trong ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309 th\u01b0<\/span>\u01a1\u0300ng \u0111\u01b0<\/span>\u01a1\u0323c t\u00f4\u0309 ch\u01b0\u0301c theo m\u1ecd\u0302t trong ca\u0301c mo\u0302 hi\u0300nh sau:<\/p>\n

1. Mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n t\u1ea1\u0302p trung<\/b><\/p>\n

Theo mo\u0302 hi\u0300nh na\u0300y, toa\u0300n doanh nghi\u1eb9\u0302p chi\u0309 co\u0301 m\u1ecd\u0302t pho\u0300ng k\u00ea\u0301 toa\u0301n, mo\u0323i co\u0302ng vi\u1eb9\u0302c k\u00ea\u0301 toa\u0301n \u0111\u00ea\u0300u \u0111\u01b0<\/span>\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n ta\u0323i \u0111a\u0302y. Ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n tr\u01b0\u0323c thu\u1ecd\u0302c (n\u00ea\u0301u co\u0301) kho\u0302ng co\u0301 b\u1ecd\u0302 ph\u1ea1\u0302n k\u00ea\u0301 toa\u0301n rie\u0302ng ma\u0300 chi\u0309 \u0111\u01b0<\/span>\u01a1\u0323c h\u01b0<\/span>\u01a1\u0301ng d\u00e2\u0303n l\u1ea1\u0302p ho\u1ea1\u0306c thu th\u1ea1\u0302p va\u0300 ki\u00ea\u0309m tra ch\u01b0\u0301ng t\u01b0\u0300 r\u00f4\u0300i \u0111i\u0323nh k\u00ec<\/span> chuy\u00ea\u0309n v\u00ea\u0300 pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m.<\/p>\n

Mo\u0302 hi\u0300nh na\u0300y thi\u0301ch h\u01a1\u0323p v\u01a1\u0301i ca\u0301c doanh nghi\u1eb9\u0302p co\u0301 qui m\u00f4<\/span> v\u01b0\u0300a va\u0300 nho\u0309, qua\u0309n li\u0301 theo co\u031b ch\u00ea\u0301 t\u1ea1\u0302p trung m\u1ecd\u0302t c\u00e2\u0301p, hoa\u0323t \u0111\u1ecd\u0302ng tre\u0302n \u0111i\u0323a ba\u0300n he\u0323p, co\u0301 ph\u01b0<\/span>o\u031bng ti\u1eb9\u0302n ti\u0301nh toa\u0301n va\u0300 truy\u00ea\u0300n tin hi\u1eb9\u0302n \u0111a\u0323i.<\/p>\n

2. Mo\u0302 hi\u0300nh th\u01b0\u0301c t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n pha\u0302n ta\u0301n<\/b><\/p>\n

Trong ca\u0301c doanh nghi\u1eb9\u0302p co\u0301 qui m\u00f4<\/span> l\u01a1\u0301n, co\u0301 ca\u0301c \u0111o\u031bn vi\u0323 tr\u01b0\u0323c thu\u1ecd\u0302c, t\u00f4\u0309 ch\u01b0\u0301c qua\u0309n li\u0301 theo mo\u0302 hi\u0300nh nhi\u00ea\u0300u c\u00e2\u0301p, co\u0301 s\u01b0\u0323 pha\u0302n c\u00e2\u0301p qua\u0309n l\u00ed<\/span> ta\u0300i chi\u0301nh, ca\u0301c \u0111o\u031bn vi\u0323 tr\u01b0\u0323c thu\u1ecd\u0302c hoa\u0323t \u0111\u1ecd\u0302ng t\u01b0<\/span>o\u031bng \u0111\u00f4\u0301i \u0111\u1ecd\u0302c l\u1ea1\u0302p th\u01b0<\/span>\u01a1\u0300ng a\u0301p du\u0323ng mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c k\u00ea\u0301 toa\u0301n pha\u0302n ta\u0301n.\u00a0<\/p>\n

Theo mo\u0302 hi\u0300nh na\u0300y, ngoa\u0300i pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m cu\u0309a co\u0302ng ty ca\u0301c \u0111o\u031bn vi\u0323 tr\u01b0\u0323c thu\u1ecd\u0302c co\u0300n t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n k\u00ea\u0301 toa\u0301n rie\u0302ng.\u00a0<\/p>\n

Ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n k\u00ea\u0301 toa\u0301n na\u0300y co\u0301 nhi\u1eb9\u0302m vu\u0323 ki\u00ea\u0309m tra, thu th\u1ea1\u0302p x\u01b0\u0309 l\u00ed<\/span> ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 ban \u0111\u00e2\u0300u, ha\u0323ch toa\u0301n chi ti\u00ea\u0301t, t\u00f4\u0309ng h\u01a1\u0323p ca\u0301c nghi\u1eb9\u0302p vu\u0323 kinh t\u00ea\u0301 pha\u0301t sinh ta\u0323i \u0111o\u031bn vi\u0323 mi\u0300nh r\u00f4\u0300i \u0111i\u0323nh k\u00ec<\/span> l\u1ea1\u0302p ba\u0301o ca\u0301o g\u01b0\u0309i v\u00ea\u0300 pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m cu\u0309a co\u0302ng ty.\u00a0<\/p>\n

Tre\u0302n co\u031b s\u01a1\u0309 ba\u0301o ca\u0301o cu\u0309a ca\u0301c \u0111o\u031bn vi\u0323 tha\u0300nh vie\u0302n, pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m l\u1ea1\u0302p ba\u0301o ca\u0301o t\u00f4\u0309ng h\u01a1\u0323p toa\u0300n doanh nghi\u1eb9\u0302p.<\/p>\n

3. 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><\/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<\/span>\u01a1\u0323c pha\u0302n c\u00e2\u0301p qua\u0309n li\u0301 ta\u0300i chi\u0301nh va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng t\u01b0<\/span>o\u031bng \u0111\u00f4\u0301i \u0111\u1ecd\u0302c l\u1ea1\u0302p th\u01b0<\/span>\u01a1\u0300ng v\u1ea1\u0302n du\u0323ng \u0111\u00f4\u0300ng th\u01a1\u0300i ca\u0309 hai mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n \u01a1\u0309 tre\u0302n.\u00a0<\/p>\n

Theo mo\u0302 hi\u0300nh na\u0300y, k\u00ea\u0301 toa\u0301n ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n th\u01b0<\/span>\u01a1\u0300ng \u0111\u01b0<\/span>\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<\/span>\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

(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)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c qui tr\u00ecnh h\u1ea1ch to\u00e1n, ph\u00e2n c\u00f4ng, qui \u0111\u1ecbnh m\u1ed1i li\u00ean h\u1ec7 gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c gi\u1eefa c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u0169ng nh\u01b0 v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong doanh nghi\u1ec7p.\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\/34305"}],"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=34305"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34305\/revisions"}],"predecessor-version":[{"id":67955,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34305\/revisions\/67955"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}