{"id":34428,"date":"2023-12-08T04:02:28","date_gmt":"2023-12-08T04:02:28","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trung-tam-trach-nhiem-responsibility-center-la-gi-phan-loai.html"},"modified":"2023-12-23T20:57:08","modified_gmt":"2023-12-23T13:57:08","slug":"trung-tam-trach-nhiem-responsibility-center-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trung-tam-trach-nhiem-responsibility-center-la-gi-phan-loai.html","title":{"rendered":"Trung t\u00e2m tr\u00e1ch nhi\u1ec7m (Responsibility center) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: picpedia)<\/p>\n<\/div>\n<\/div>\n

Trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m\u00a0<\/font><\/h2>\n

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

Trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 responsibility center.<\/b><\/p>\n

Trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m<\/b> la\u0300 ca\u0301c trung ta\u0302m co\u0301 m\u1ecd\u0302t s\u00f4\u0301 quy\u00ea\u0300n t\u01b0\u0323 chu\u0309 trong vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng ngu\u00f4\u0300n l\u01b0\u0323c \u0111u\u031b\u01a1\u0323c c\u00e2\u0301p nh\u0103\u0300m \u0111a\u0323t \u0111u\u031b\u01a1\u0323c m\u1ecd\u0302t mu\u0323c \u0111i\u0301ch cu\u0323 th\u00ea\u0309, \u0111o\u0301 chi\u0301nh la\u0300 nh\u01b0\u0303ng b\u1ecd\u0302 ph\u1ea1\u0302n co\u031b s\u01a1\u0309 cu\u0309a k\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323 va\u0300 ki\u00ea\u0309m soa\u0301t x\u01b0\u0309 l\u00ed.<\/p>\n

Trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m la\u0300 m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n (pha\u0302n xu\u031b\u01a1\u0309ng, da\u0302y chuy\u00ea\u0300n sa\u0309n xu\u00e2\u0301t; m\u1ecd\u0302t pho\u0300ng, ban; m\u1ecd\u0302t co\u0302ng ty ho\u1ea1\u0306c toa\u0300n b\u1ecd\u0302 co\u0302ng ty) trong m\u1ecd\u0302t t\u00f4\u0309 ch\u01b0\u0301c ma\u0300 ngu\u031b\u01a1\u0300i qua\u0309n l\u00ed<\/span> cu\u0309a b\u1ecd\u0302 ph\u1ea1\u0302n \u0111o\u0301 co\u0301 quy\u00ea\u0300n \u0111i\u00ea\u0300u ha\u0300nh va\u0300 co\u0301 tra\u0301ch nhi\u1eb9\u0302m \u0111\u00f4\u0301i v\u01a1\u0301i s\u00f4\u0301 chi phi\u0301, thu nh\u1ea1\u0302p pha\u0301t sinh ho\u1ea1\u0306c s\u00f4\u0301 v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b s\u01b0\u0309 du\u0323ng va\u0300o hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh.<\/p>\n

(Theo \u0111i\u00ea\u0309m 5 ph\u00e2\u0300n I \u2013 Qui \u0111i\u0323nh chung \u2013 Tho\u0302ng tu\u031b 53\/2006\/TT-BTC)<\/i><\/p>\n

Trong kha\u0301i ni\u1eb9\u0302m na\u0300y chu\u0301ng ta c\u00e2\u0300n lu\u031bu y\u0301:<\/p>\n

– Trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m co\u0301 m\u1ecd\u0302t s\u00f4\u0301 quy\u00ea\u0300n t\u01b0\u0323 chu\u0309<\/p>\n

– S\u01b0\u0309 du\u0323ng ngu\u00f4\u0300n l\u01b0\u0323c \u0111u\u031b\u01a1\u0323c c\u00e2\u0301p<\/p>\n

– Co\u0301 mu\u0323c \u0111i\u0301ch cu\u0323 th\u00ea\u0309<\/p>\n

No\u0301i ca\u0301ch kha\u0301c \u0111a\u0302y chi\u0301nh la\u0300 ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n tie\u0302u du\u0300ng ngu\u00f4\u0300n l\u01b0\u0323c vi\u0301 du\u0323 nhu\u031b trong hoa\u0323t \u0111\u1ecd\u0302ng may m\u1ea1\u0306c co\u0301 ca\u0301c trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m la\u0300 b\u1ecd\u0302 ph\u1ea1\u0302n c\u0103\u0301t may, b\u1ecd\u0302 ph\u1ea1\u0302n v\u0103\u0301t s\u00f4\u0309, b\u1ecd\u0302 ph\u1ea1\u0302n may, b\u1ecd\u0302 ph\u1ea1\u0302n thu\u0300a khuy, khuy\u00ea\u0301t….<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

Co\u0301 4 loa\u0323i trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m, \u0111o\u0301 la\u0300:<\/p>\n

– Trung ta\u0302m chi phi\u0301: <\/b>La\u0300 m\u1ecd\u0302t \u0111o\u031bn vi\u0323\/b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c trong \u0111o\u0301 nha\u0300 qua\u0309n l\u00ed<\/span> chi\u0309 co\u0301 quy\u00ea\u0300n \u0111i\u00ea\u0300u khi\u00ea\u0309n, ki\u00ea\u0309m soa\u0301t s\u01b0\u0323 pha\u0301t sinh cu\u0309a chi phi\u0301 (vi\u0301 du\u0323: m\u1ecd\u0302t pha\u0302n xu\u031b\u01a1\u0309ng sa\u0309n xu\u00e2\u0301t trong m\u1ecd\u0302t co\u0302ng ty la\u0300 m\u1ecd\u0302t trung ta\u0302m chi phi\u0301).<\/p>\n

– Trung ta\u0302m doanh thu:<\/b> La\u0300 m\u1ecd\u0302t \u0111o\u031bn vi\u0323\/b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c trong \u0111o\u0301 nha\u0300 qua\u0309n l\u00ed<\/span> chi\u0309 co\u0301 chi\u0323u tra\u0301ch nhi\u1eb9\u0302m v\u00ea\u0300 doanh thu pha\u0301t sinh (vi\u0301 du\u0323: B\u1ecd\u0302 ph\u1ea1\u0302n ba\u0301n ha\u0300ng cu\u0309a m\u1ecd\u0302t co\u0302ng ty la\u0300 m\u1ecd\u0302t trung ta\u0302m doanh thu).<\/p>\n

– Trung ta\u0302m l\u01a1\u0323i nhu\u1ea1\u0302n (trung ta\u0302m kinh doanh):<\/b> La\u0300 m\u1ecd\u0302t \u0111o\u031bn vi\u0323\/b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c trong \u0111o\u0301 nha\u0300 qua\u0309n l\u00ed<\/span> chi\u0323u tra\u0301ch nhi\u1eb9\u0302m v\u00ea\u0300 ca\u0309 doanh thu va\u0300 chi phi\u0301 (vi\u0301 du\u0323: m\u1ecd\u0302t nha\u0300 ha\u0300ng cu\u0309a m\u1ecd\u0302t kha\u0301ch sa\u0323n la\u0300 m\u1ecd\u0302t trung ta\u0302m l\u01a1\u0323i nhu\u1ea1\u0302n).<\/p>\n

– Trung ta\u0302m \u0111\u00e2\u0300u tu\u031b: <\/b>La\u0300 m\u1ecd\u0302t \u0111o\u031bn vi\u0323\/b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c trong \u0111o\u0301 nha\u0300 qua\u0309n l\u00ed<\/span> chi\u0309 co\u0301 chi\u0323u tra\u0301ch nhi\u1eb9\u0302m v\u00ea\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n va\u0300 v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b s\u01b0\u0309 du\u0323ng b\u01a1\u0309i \u0111o\u031bn vi\u0323\/b\u1ecd\u0302 ph\u1ea1\u0302n \u0111o\u0301 (vi\u0301 du\u0323: Khu v\u01b0\u0323c kinh doanh cu\u0309a m\u1ecd\u0302t t\u00f4\u0309ng co\u0302ng ty\/t\u1ea1\u0302p \u0111oa\u0300n).<\/p>\n

Ca\u0301c trung ta\u0302m ma\u0300 ta\u0323i \u0111o\u0301 ti\u00ea\u0301n ha\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n nh\u01b0\u0303ng nhi\u1eb9\u0302m vu\u0323 cu\u0323 th\u00ea\u0309 nhu\u031bng kho\u0302ng co\u0301 quy\u00ea\u0300n t\u01b0\u0323 chu\u0309 s\u01b0\u0309 du\u0323ng ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c nhu\u031b ca\u0301c trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m go\u0323i la\u0300 trung ta\u0302m th\u01b0\u0323c hi\u1eb9\u0302n.\u00a0<\/p>\n

M\u1ecd\u0302t trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m co\u0301 th\u00ea\u0309 bao g\u00f4\u0300m m\u1ecd\u0302t s\u00f4\u0301 trung ta\u0302m th\u01b0\u0323c hi\u1eb9\u0302n, nhu\u031bng kho\u0302ng co\u0301 \u0111i\u00ea\u0300u ngu\u031b\u01a1\u0323c la\u0323i.\u00a0<\/p>\n

Vi\u0301 du\u0323, b\u1ecd\u0302 ph\u1ea1\u0302n mua ha\u0300ng va\u0300 cung \u01b0\u0301ng la\u0300 trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m, trong b\u1ecd\u0302 ph\u1ea1\u0302n na\u0300y, pho\u0300ng mua ha\u0300ng la\u0300 trung ta\u0302m tra\u0301ch nhi\u1eb9\u0302m, b\u1ecd\u0302 ph\u1ea1\u0302n qua\u0309n l\u00ed<\/span> vi\u1eb9\u0302c \u0111\u1ea1\u0306t ha\u0300ng la\u0300 trung ta\u0302m th\u01b0\u0323c hi\u1eb9\u0302n.<\/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 Trung t\u00e2m tr\u00e1ch nhi\u1ec7m (ti\u1ebfng Anh: Responsibility center) l\u00e0 c\u00e1c trung t\u00e2m c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n t\u1ef1 ch\u1ee7 trong vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c c\u1ea5p nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3, \u0111\u00f3 ch\u00ednh l\u00e0 nh\u1eefng b\u1ed9 ph\u1eadn c\u01a1 s\u1edf c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t x\u1eed 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\/34428"}],"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=34428"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34428\/revisions"}],"predecessor-version":[{"id":68020,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34428\/revisions\/68020"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}