{"id":34424,"date":"2023-12-08T04:02:15","date_gmt":"2023-12-08T04:02:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/du-toan-estimates-la-gi-muc-dich-va-phan-loai.html"},"modified":"2023-12-23T20:56:58","modified_gmt":"2023-12-23T13:56:58","slug":"du-toan-estimates-la-gi-muc-dich-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/du-toan-estimates-la-gi-muc-dich-va-phan-loai.html","title":{"rendered":"D\u1ef1 to\u00e1n (Estimates) l\u00e0 g\u00ec? M\u1ee5c \u0111\u00edch v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: techcrunch)<\/p>\n<\/div>\n<\/div>\n

D\u01b0\u0323 toa\u0301n<\/font><\/h2>\n

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

D\u01b0\u0323 toa\u0301n <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Estimates.<\/b><\/p>\n

D\u01b0\u0323 toa\u0301n <\/b>la\u0300 m\u1ecd\u0302t ba\u0309ng k\u00ea\u0301 hoa\u0323ch chi ti\u00ea\u0301t, trong \u0111o\u0301 mo\u0302 ta\u0309 vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c ta\u0300i chi\u0301nh va\u0300 kinh doanh cu\u0309a m\u1ecd\u0302t k\u00ec<\/span> na\u0300o \u0111o\u0301 trong tu\u031bo\u031bng lai.\u00a0<\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng d\u01b0\u0323 toa\u0301n cu\u0309a m\u1ecd\u0302t co\u0302ng ty kho\u0302ng d\u01b0\u0323a tre\u0302n vi\u1eb9\u0302c ghi che\u0301p ca\u0301c nghi\u1eb9\u0302p vu\u0323 th\u01b0\u0323c t\u00ea\u0301 \u0111a\u0303 pha\u0301t sinh. Tra\u0301i la\u0323i, h\u1eb9\u0302 th\u00f4\u0301ng d\u01b0\u0323 toa\u0301n chu\u0309 y\u00ea\u0301u d\u01b0\u0323a tre\u0302n co\u031b s\u01a1\u0309 ca\u0301c d\u01b0\u0323 ba\u0301o t\u01b0\u0300 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n trong doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

D\u01b0\u0323 toa\u0301n la\u0300 m\u1ecd\u0302t trong nh\u01b0\u0303ng co\u0302ng cu\u0323 \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng r\u1ecd\u0302ng ra\u0303i b\u01a1\u0309i ca\u0301c nha\u0300 qua\u0309n l\u00ed<\/span> trong vi\u1eb9\u0302c hoa\u0323ch \u0111i\u0323nh va\u0300 ki\u00ea\u0309m soa\u0301t ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n

No\u0301 la\u0300 m\u1ecd\u0302t k\u00ea\u0301 hoa\u0323ch chi ti\u00ea\u0301t ne\u0302u ra nh\u01b0\u0303ng khoa\u0309n thu chi cu\u0309a doanh nghi\u1eb9\u0302p trong m\u1ecd\u0302t th\u01a1\u0300i k\u00ec<\/span> na\u0300o \u0111o\u0301. No\u0301 pha\u0309n a\u0301nh m\u1ecd\u0302t k\u00ea\u0301 hoa\u0323ch cho tu\u031bo\u031bng lai, \u0111u\u031b\u01a1\u0323c bi\u00ea\u0309u hi\u1eb9\u0302n du\u031b\u01a1\u0301i da\u0323ng s\u00f4\u0301 lu\u031b\u01a1\u0323ng va\u0300 gia\u0301 tri\u0323.<\/p>\n

D\u01b0\u0323 toa\u0301n la\u0300 m\u1ecd\u0302t ba\u0309n vi\u00ea\u0301t to\u0301m t\u0103\u0301t chi\u0301nh th\u01b0\u0301c (hay la\u0300 ba\u0301o ca\u0301o) ca\u0301c k\u00ea\u0301 hoa\u0323ch qua\u0309n l\u00ed<\/span> cho m\u1ecd\u0302t th\u01a1\u0300i k\u00ec<\/span> cu\u0323 th\u00ea\u0309 trong tu\u031bo\u031bng lai, th\u00ea\u0309 hi\u1eb9\u0302n qua ca\u0301c thu\u1ea1\u0302t ng\u01b0\u0303 ta\u0300i chi\u0301nh.\u00a0<\/p>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng, no\u0301 \u0111u\u031ba ra ca\u0301c phu\u031bo\u031bng pha\u0301p co\u031b ba\u0309n nh\u0103\u0300m k\u00ea\u0301t n\u00f4\u0301i ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 tho\u0309a thu\u1ea1\u0302n trong toa\u0300n b\u1ecd\u0302 doanh nghi\u1eb9\u0302p. M\u1ecd\u0302t khi \u0111u\u031b\u01a1\u0323c ch\u00e2\u0301p nh\u1ea1\u0302n, d\u01b0\u0323 toa\u0301n se\u0303 tr\u01a1\u0309 tha\u0300nh co\u031b s\u01a1\u0309 quan tro\u0323ng cho vi\u1eb9\u0302c \u0111a\u0301nh gia\u0301 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

M\u1ee5c \u0111\u00edch<\/font><\/h3>\n

– Cung c\u00e2\u0301p tho\u0302ng tin v\u00ea\u0300 toa\u0300n b\u1ecd\u0302 k\u00ea\u0301 hoa\u0323ch kinh doanh m\u1ecd\u0302t ca\u0301ch co\u0301 h\u1eb9\u0302 th\u00f4\u0301ng va\u0300 \u0111a\u0309m ba\u0309o th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 \u0111\u00ea\u0300 ra<\/b><\/p>\n

V\u01a1\u0301i ba\u0309n d\u01b0\u0323 toa\u0301n nga\u0302n sa\u0301ch cho phe\u0301p ca\u0301c nha\u0300 qua\u0309n l\u00ed<\/span> co\u0301 \u0111u\u031b\u01a1\u0323c tho\u0302ng tin v\u00ea\u0300 toa\u0300n b\u1ecd\u0302 k\u00ea\u0301 hoa\u0323ch kinh doanh m\u1ecd\u0302t ca\u0301ch co\u0301 h\u1eb9\u0302 th\u00f4\u0301ng.\u00a0<\/p>\n

Ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n sau khi n\u0103\u0301m b\u0103\u0301t \u0111u\u031b\u01a1\u0323c d\u01b0\u0323 toa\u0301n na\u0300y se\u0303 le\u0302n k\u00ea\u0301 hoa\u0323ch cu\u0323 th\u00ea\u0309 cho hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a b\u1ecd\u0302 ph\u1ea1\u0302n mi\u0300nh va\u0300 gia\u0301m sa\u0301t vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 \u0111\u00ea\u0300 ra.<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111a\u0301nh gia\u0301 th\u01b0\u0323c hi\u1eb9\u0302n<\/b><\/p>\n

Nha\u0300 qua\u0309n l\u00ed<\/span> co\u0301 th\u00ea\u0309 so sa\u0301nh th\u01b0\u0323c t\u00ea\u0301 th\u01b0\u0323c hi\u1eb9\u0302n va\u0300 k\u00ea\u0301 hoa\u0323ch \u0111\u00ea\u0309 gia\u0309i thi\u0301ch vi\u0300 sao co\u0301 nh\u01b0\u0303ng kha\u0301c bi\u1eb9\u0302t co\u0301 th\u00ea\u0309 xa\u0309y ra va\u0300 s\u01b0\u0309a ch\u01b0\u0303a nguye\u0302n nha\u0302n nh\u01b0\u0303ng bi\u00ea\u0301n \u0111\u1ecd\u0302ng \u0111o\u0301.<\/p>\n

– D\u01b0\u0323 ba\u0301o kho\u0301 kha\u0306n ti\u00ea\u0300m \u00e2\u0309n<\/b><\/p>\n

Qua\u0301 tri\u0300nh l\u1ea1\u0302p d\u01b0\u0323 toa\u0301n giu\u0301p nha\u0300 qua\u0309n l\u00ed<\/span> hi\u00ea\u0309u ro\u0303 khi na\u0300o thi\u0300 doanh nghi\u1eb9\u0302p co\u0301 nhu c\u00e2\u0300u vay ng\u0103\u0301n ha\u0323n trong k\u00ec<\/span> d\u01b0\u0323 ba\u0301o, khi na\u0300o c\u00e2\u0300n mua the\u0302m nguye\u0302n li\u1eb9\u0302u va\u0300 ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c sa\u0309n xu\u00e2\u0301t kha\u0301c \u0111\u00ea\u0309 \u0111a\u0301p \u01b0\u0301ng nhu c\u00e2\u0300u sa\u0309n xu\u00e2\u0301t.<\/p>\n

Qua vi\u1eb9\u0302c \u0111\u00f4\u0301i chi\u00ea\u0301u so sa\u0301nh th\u01b0\u0323c ti\u00ea\u0303n v\u01a1\u0301i d\u01b0\u0323 toa\u0301n, nha\u0300 qua\u0309n tri\u0323 co\u0301 th\u00ea\u0309 d\u01b0\u0323 ba\u0301o \u0111u\u031b\u01a1\u0323c ca\u0301c kho\u0301 kha\u0306n ti\u00ea\u0300m \u00e2\u0309n.<\/p>\n

– Lie\u0302n k\u00ea\u0301t toa\u0300n b\u1ecd\u0302 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p<\/b><\/p>\n

Trong vi\u1eb9\u0302c l\u1ea1\u0302p d\u01b0\u0323 toa\u0301n, m\u00f4\u0303i c\u00e2\u0301p qua\u0309n l\u00ed<\/span> pha\u0309i \u0111u\u031b\u01a1\u0323c m\u01a1\u0300i va\u0300 \u0111u\u031b\u01a1\u0323c khuy\u00ea\u0301n khi\u0301ch tham gia. T\u00e2\u0301t ca\u0309 ca\u0301c mu\u0323c tie\u0302u \u0111u\u031b\u01a1\u0323c \u0111\u00f4\u0300ng y\u0301 th\u00ea\u0309 hi\u1eb9\u0302n trong d\u01b0\u0323 toa\u0301n ma\u0300 nha\u0300 qua\u0309n l\u00ed<\/span> xem xe\u0301t pha\u0309i \u0111a\u0309m ba\u0309o co\u0302ng b\u0103\u0300ng va\u0300 co\u0301 th\u00ea\u0309 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c.\u00a0<\/p>\n

Khi \u0111o\u0301 t\u00e2\u0301t ca\u0309 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n lie\u0302n quan \u0111\u00ea\u0300u ti\u00ea\u0301n ha\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n k\u00ea\u0301 hoa\u0323ch \u0111a\u0303 \u0111\u00ea\u0300 ra ta\u0323o ra s\u01b0\u0323 lie\u0302n k\u00ea\u0301t toa\u0300n b\u1ecd\u0302 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

– \u0110a\u0301nh gia\u0301 hi\u1eb9\u0302u qua\u0309 qua\u0309n l\u00ed<\/span> va\u0300 thu\u0301c \u0111\u00e2\u0309y hi\u1eb9\u0302u qua\u0309 co\u0302ng vi\u1eb9\u0302c<\/b><\/p>\n

Khi nh\u01b0\u0303ng mu\u0323c tie\u0302u cu\u0309a k\u00ea\u0301 hoa\u0323ch \u0111a\u0323t \u0111u\u031b\u01a1\u0323c, \u0111i\u00ea\u0300u na\u0300y se\u0303 co\u0301 ta\u0301c \u0111\u1ecd\u0302ng ti\u0301ch c\u01b0\u0323c \u0111\u00ea\u0301n nha\u0300 qua\u0309n l\u00ed<\/span>, thu\u0301c \u0111\u00e2\u0309y hi\u1eb9\u0302u qua\u0309 co\u0302ng vi\u1eb9\u0302c.\u00a0<\/p>\n

Khi l\u1ea1\u0302p d\u01b0\u0323 toa\u0301n nga\u0302n sa\u0301ch se\u0303 d\u00e2\u0303n \u0111\u00ea\u0301n nh\u1ea1\u0302n th\u01b0\u0301c cao ho\u031bn cu\u0309a nha\u0300 qua\u0309n l\u00ed<\/span> v\u00ea\u0300 toa\u0300n b\u1ecd\u0302 hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p va\u0300 ta\u0301c \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c nha\u0302n t\u00f4\u0301 be\u0302n ngoa\u0300i nhu\u031b xu\u031b hu\u031b\u01a1\u0301ng kinh t\u00ea\u0301 le\u0302n hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a co\u0302ng ty.\u00a0<\/p>\n

Vi\u1eb9\u0302c \u0111a\u0301nh gia\u0301 hi\u1eb9\u0302u qua\u0309 hoa\u0323t \u0111\u1ecd\u0302ng se\u0303 \u0111u\u031b\u01a1\u0323c xem xe\u0301t cho t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n cho phe\u0301p thu\u0301c \u0111\u00e2\u0309y hi\u1eb9\u0302u qua\u0309 la\u0300m vi\u1eb9\u0302c cu\u0309a t\u01b0\u0300ng b\u1ecd\u0302 ph\u1ea1\u0302n.<\/p>\n

– Ta\u0323o \u0111\u1ecd\u0302ng l\u01b0\u0323c khuy\u00ea\u0301n khi\u0301ch nha\u0302n vie\u0302n<\/b><\/p>\n

D\u01b0\u0323 toa\u0301n nga\u0302n sa\u0301ch cho phe\u0301p doanh nghi\u1eb9\u0302p ta\u0323o \u0111\u1ecd\u0302ng l\u01b0\u0323c khuy\u00ea\u0301n khi\u0301ch nha\u0302n vie\u0302n la\u0300m vi\u1eb9\u0302c do t\u00e2\u0301t ca\u0309 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n trong doanh nghi\u1eb9\u0302p \u0111\u00ea\u0300u cu\u0300ng \u0111u\u031b\u01a1\u0323c tham gia va\u0300o l\u1ea1\u0302p d\u01b0\u0323 toa\u0301n.\u00a0<\/p>\n

Khi th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c mu\u0323c tie\u0302u cu\u0309a mi\u0300nh \u0111\u00ea\u0300 ra, \u0111\u1ecd\u0302i ngu\u0303 nha\u0302n vie\u0302n cu\u0303ng pha\u0309i nhi\u0300n th\u00e2\u0301y \u0111i\u0301ch ph\u00e2\u0301n \u0111\u00e2\u0301u cu\u0309a mi\u0300nh va\u0300 cu\u0309a b\u1ecd\u0302 ph\u1ea1\u0302n co\u0301 lie\u0302n quan \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n mu\u0323c tie\u0302u chung \u0111o\u0301.<\/p>\n

Ca\u0301c loa\u0323i d\u01b0\u0323 toa\u0301n<\/font><\/h3>\n

Ca\u0301c loa\u0323i d\u01b0\u0323 toa\u0301n kha\u0301c nhau phu\u0323c vu\u0323 cho nh\u01b0\u0303ng mu\u0323c \u0111i\u0301ch kha\u0301c nhau. V\u00ea\u0300 co\u031b ba\u0309n, co\u0301 hai loa\u0323i d\u01b0\u0323 toa\u0301n sau \u0111a\u0302y<\/p>\n

– D\u01b0\u0323 toa\u0301n v\u00f4\u0301n (capital budget) <\/b>la\u0300 k\u00ea\u0301 hoa\u0323ch mua s\u0103\u0301m ta\u0300i sa\u0309n nhu\u031b ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323, nha\u0300 xu\u031b\u01a1\u0309ng. Nha\u0300 qua\u0309n l\u00ed<\/span> pha\u0309i \u0111a\u0309m ba\u0309o \u0111u\u031b\u01a1\u0323c r\u0103\u0300ng ngu\u00f4\u0300n v\u00f4\u0301n pha\u0309i luo\u0302n co\u0301 s\u0103\u0303n khi vi\u1eb9\u0302c mua s\u0103\u0301m nh\u01b0\u0303ng ta\u0300i sa\u0309n na\u0300y tr\u01a1\u0309 ne\u0302n c\u00e2\u0300n thi\u00ea\u0301t.\u00a0<\/p>\n

N\u00ea\u0301u kho\u0302ng co\u0301 ca\u0301c k\u00ea\u0301 hoa\u0323ch da\u0300i ha\u0323n, khi doanh nghi\u1eb9\u0302p c\u00e2\u0300n \u0111\u00e2\u0300u tu\u031b, mua s\u0103\u0301m ta\u0300i sa\u0309n se\u0303 kho\u0302ng ti\u0300m \u0111u\u031b\u01a1\u0323c m\u1ecd\u0302t lu\u031b\u01a1\u0323ng v\u00f4\u0301n l\u01a1\u0301n s\u0103\u0303n sa\u0300ng \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n vi\u1eb9\u0302c mua s\u0103\u0301m na\u0300y.\u00a0<\/p>\n

– D\u01b0\u0323 toa\u0301n chu\u0309 \u0111a\u0323o (master budget)<\/b> hay co\u0300n go\u0323i la\u0300 k\u00ea\u0301 hoa\u0323ch l\u01a1\u0323i nhu\u1ea1\u0302n (profit plan) la\u0300 m\u1ecd\u0302t h\u1eb9\u0302 th\u00f4\u0301ng d\u01b0\u0323 toa\u0301n t\u00f4\u0309ng th\u00ea\u0309, t\u00f4\u0309ng h\u01a1\u0323p ca\u0301c d\u01b0\u0323 toa\u0301n v\u00ea\u0300 toa\u0300n b\u1ecd\u0302 qua\u0301 tri\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c trong m\u1ecd\u0302t th\u01a1\u0300i k\u00ec<\/span> nh\u00e2\u0301t \u0111i\u0323nh.\u00a0<\/p>\n

D\u01b0\u0323 toa\u0301n chu\u0309 \u0111a\u0323o thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c l\u1ea1\u0302p cho th\u01a1\u0300i k\u00ec<\/span> m\u1ecd\u0302t na\u0306m va\u0300 pha\u0309i tru\u0300ng v\u01a1\u0301i na\u0306m ta\u0300i chi\u0301nh, nh\u01a1\u0300 \u0111o\u0301 ca\u0301c s\u00f4\u0301 li\u1eb9\u0302u d\u01b0\u0323 toa\u0301n co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c so sa\u0301nh v\u01a1\u0301i ca\u0301c k\u00ea\u0301t qua\u0309 th\u01b0\u0323c t\u00ea\u0301.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n D\u1ef1 to\u00e1n (ti\u1ebfng Anh: Estimates) l\u00e0 m\u1ed9t b\u1ea3ng k\u1ebf ho\u1ea1ch chi ti\u1ebft, trong \u0111\u00f3 m\u00f4 t\u1ea3 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a m\u1ed9t k\u00ec n\u00e0o \u0111\u00f3 trong t\u01b0\u01a1ng lai.\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\/34424"}],"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=34424"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34424\/revisions"}],"predecessor-version":[{"id":68017,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34424\/revisions\/68017"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}