{"id":34516,"date":"2023-12-08T04:06:11","date_gmt":"2023-12-08T04:06:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/quan-li-management-trong-kiem-toan-la-gi-cac-giai-doan-quan-li.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"quan-li-management-trong-kiem-toan-la-gi-cac-giai-doan-quan-li","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/quan-li-management-trong-kiem-toan-la-gi-cac-giai-doan-quan-li.html","title":{"rendered":"Qu\u1ea3n l\u00ed (Management) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? C\u00e1c giai \u0111o\u1ea1n qu\u1ea3n l\u00ed"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: SimplyInfo)<\/p>\n<\/div>\n<\/div>\n

Qu\u1ea3n l\u00ed trong ki\u1ec3m to\u00e1n\u00a0<\/font><\/h2>\n

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

Qu\u1ea3n l\u00ed <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 management.<\/b><\/p>\n

Xe\u0301t trong m\u00f4\u0301i quan h\u1eb9\u0302 v\u01a1\u0301i vi\u1eb9\u0302c hi\u0300nh tha\u0300nh va\u0300 pha\u0301t tri\u00ea\u0309n cu\u0309a ki\u00ea\u0309m toa\u0301n thi\u0300 qu\u1ea3n l\u00ed<\/span> \u0111u\u031b\u01a1\u0323c hi\u00ea\u0309u nhu\u031b sau:<\/p>\n

Qu\u1ea3n l\u00ed<\/span> <\/b>la\u0300 m\u1ecd\u0302t qua\u0301 tri\u0300nh \u0111i\u0323nh hu\u031b\u01a1\u0301ng va\u0300 t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c hu\u031b\u01a1\u0301ng \u0111a\u0303 \u0111i\u0323nh tre\u0302n co\u031b s\u01a1\u0309 nh\u01b0\u0303ng ngu\u00f4\u0300n l\u01b0\u0323c xa\u0301c \u0111i\u0323nh nh\u0103\u0300m \u0111a\u0323t \u0111u\u031b\u01a1\u0323c hi\u1eb9\u0302u qua\u0309 cao nh\u00e2\u0301t.<\/p>\n

Hi\u1eb9\u0302u qua\u0309 cao nh\u00e2\u0301t<\/b> co\u0301 nghi\u0303a la\u0300 thu \u0111u\u031b\u01a1\u0323c k\u00ea\u0301t qua\u0309 nhi\u00ea\u0300u nh\u00e2\u0301t v\u01a1\u0301i chi phi\u0301 bo\u0309 ra la\u0300 i\u0301t nh\u00e2\u0301t.<\/p>\n

C\u00e1c giai \u0111o\u1ea1n qu\u1ea3n l\u00ed<\/font><\/h3>\n

Qu\u1ea3n l\u00ed<\/span> bao g\u00f4\u0300m 2 giai \u0111oa\u0323n: giai \u0111oa\u0323n \u0111i\u0323nh hu\u031b\u01a1\u0301ng va\u0300 giai \u0111oa\u0323n t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c hu\u031b\u01a1\u0301ng \u0111a\u0303 \u0111i\u0323nh.<\/p>\n

– Th\u1ee9 nh\u00e2\u0301t, giai \u0111oa\u0323n \u0111i\u0323nh hu\u031b\u01a1\u0301ng<\/b><\/p>\n

\u0110a\u0302y la\u0300 m\u1ecd\u0302t giai \u0111oa\u0323n r\u00e2\u0301t quan tro\u0323ng, \u0111o\u0300i ho\u0309i ngu\u031b\u01a1\u0300i \u0111i\u0323nh hu\u031b\u01a1\u0301ng pha\u0309i co\u0301 o\u0301c xe\u0301t \u0111oa\u0301n t\u00f4\u0309ng qua\u0301t,… h\u1ecd\u0302i tu\u0323 ca\u0301c y\u00ea\u0301u t\u00f4\u0301 cu\u0309a m\u1ecd\u0302t nha\u0300 qu\u1ea3n l\u00ed<\/span>.\u00a0<\/p>\n

Ngu\u031b\u01a1\u0300i ta thu\u031b\u01a1\u0300ng vi\u0301: “M\u1ecd\u0302t ngu\u031b\u01a1\u0300i lo b\u0103\u0300ng ca\u0309 kho ngu\u031b\u01a1\u0300i la\u0300m” \u0111\u00ea\u0309 no\u0301i ne\u0302n t\u00e2\u0300m quan tro\u0323ng cu\u0309a vi\u1eb9\u0302c \u0111i\u0323nh hu\u031b\u01a1\u0301ng. \u0110i\u0323nh hu\u031b\u01a1\u0301ng co\u0301 t\u00f4\u0301t thi\u0300 khi th\u01b0\u0323c hi\u1eb9\u0302n m\u01a1\u0301i \u0111a\u0323t \u0111u\u031b\u01a1\u0323c hi\u1eb9\u0302u qua\u0309 cao nh\u00e2\u0301t.<\/p>\n

Trong giai \u0111oa\u0323n na\u0300y, c\u00e2\u0300n ti\u00ea\u0301n ha\u0300nh ca\u0301c bu\u031b\u01a1\u0301c co\u0302ng vi\u1eb9\u0302c sau:<\/p>\n

+ Ti\u00ea\u0301n ha\u0300nh d\u01b0\u0323 ba\u0301o ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c<\/b> (ngu\u00f4\u0300n l\u01b0\u0323c v\u00ea\u0300 v\u00f4\u0301n, lao \u0111\u1ecd\u0302ng, ta\u0300i nguye\u0302n).<\/p>\n

Pha\u0309i bi\u00ea\u0301t \u0111u\u031b\u01a1\u0323c r\u0103\u0300ng kha\u0309 na\u0306ng mi\u0300nh co\u0301 \u0111\u00ea\u0301n \u0111a\u0302u, v\u00f4\u0301n t\u01b0\u0323 co\u0301 bao nhie\u0302u va\u0300 co\u0301 th\u00ea\u0309 huy \u0111\u1ecd\u0302ng t\u01b0\u0300 ngu\u00f4\u0300n v\u00f4\u0301n vay th\u00ea\u0301 na\u0300o, lao \u0111\u1ecd\u0302ng thi\u0300 pha\u0309i d\u01b0\u0323 ba\u0301o ca\u0309 s\u00f4\u0301 lu\u031b\u01a1\u0323ng va\u0300 ch\u00e2\u0301t lu\u031b\u01a1\u0323ng (tay ngh\u00ea\u0300 k\u0129 thu\u1ea1\u0302t).\u00a0<\/p>\n

R\u00f4\u0300i d\u01b0\u0323 ba\u0301o ca\u0309 ngu\u00f4\u0300n nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u co\u0301 th\u00ea\u0309 cung \u01b0\u0301ng cho qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t cu\u0309a doanh nghi\u1eb9\u0302p, \u0111\u1ea1\u0306c bi\u1eb9\u0302t la\u0300 trong th\u01a1\u0300i k\u00ec hi\u1eb9\u0302n nay khi ma\u0300 ta\u0300i nguye\u0302n thie\u0302n nhie\u0302n \u0111ang r\u00e2\u0301t khan hi\u00ea\u0301m va\u0300 ca\u0323n ki\u1eb9\u0302t d\u00e2\u0300n thi\u0300 vi\u1eb9\u0302c d\u01b0\u0323 ba\u0301o ngu\u00f4\u0300n ta\u0300i nguye\u0302n co\u0301 th\u00ea\u0309 \u0111a\u0301p \u01b0\u0301ng cho doanh nghi\u1eb9\u0302p la\u0300 vi\u1eb9\u0302c c\u00e2\u0300n thi\u00ea\u0301t \u0111\u00ea\u0309 \u0111i\u0323nh hu\u031b\u01a1\u0301ng qua\u0301 tri\u0300nh sa\u0309n xu\u00e2\u0301t, kinh doanh.<\/p>\n

+ Sau khi \u0111a\u0303 xa\u0301c \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c thi\u0300 ti\u00ea\u0301n ha\u0300nh \u0111\u00ea\u0300 ra ca\u0301c mu\u0323c tie\u0302u <\/b>c\u00e2\u0300n va\u0300 co\u0301 th\u00ea\u0309 \u0111a\u0323t t\u01a1\u0301i, xa\u0302y d\u01b0\u0323ng ca\u0301c chu\u031bo\u031bng tri\u0300nh, k\u00ea\u0301 hoa\u0323ch…<\/p>\n

Trong giai \u0111oa\u0323n na\u0300y, c\u00e2\u0300n ki\u00ea\u0309m tra ca\u0301c tho\u0302ng tin v\u00ea\u0300 ngu\u00f4\u0300n l\u01b0\u0323c, v\u00ea\u0300 xa\u0302y d\u01b0\u0323ng ca\u0301c mu\u0323c tie\u0302u, chu\u031bo\u031bng tri\u0300nh, k\u00ea\u0301 hoa\u0323ch nh\u0103\u0300m \u0111a\u0309m ba\u0309o co\u0301 kha\u0309 na\u0306ng th\u01b0\u0323c hi\u1eb9\u0302n \u0111u\u031b\u01a1\u0323c.<\/p>\n

Vi\u0301 du\u0323:<\/b> M\u1ecd\u0302t co\u0302ng ty sa\u0309n xu\u00e2\u0301t d\u01b0\u0323 ba\u0301o c\u00e2\u0300n 1.000 t\u00e2\u0301n nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t. Thi\u0300 trong giai \u0111oa\u0323n \u0111i\u0323nh hu\u031b\u01a1\u0301ng, c\u00e2\u0300n ki\u00ea\u0309m tra la\u0323i tho\u0302ng tin du\u0300ng \u0111\u00ea\u0309 d\u01b0\u0323 ba\u0301o co\u0301 chi\u0301nh xa\u0301c hay kho\u0302ng.\u00a0<\/p>\n

Tho\u0302ng tin du\u0300ng \u0111\u00ea\u0309 d\u01b0\u0323 ba\u0301o co\u0301 th\u00ea\u0309 la\u0300 tho\u0302ng tin v\u00ea\u0300 thi\u0323 tru\u031b\u01a1\u0300ng tie\u0302u thu\u0323, v\u00ea\u0300 vi\u1eb9\u0302c k\u00ea\u0301t h\u01a1\u0323p v\u01a1\u0301i ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c kha\u0301c nhu\u031b: na\u0306ng l\u01b0\u0323c ma\u0301y mo\u0301c thi\u00ea\u0301t bi\u0323, ngu\u00f4\u0300n nha\u0302n l\u01b0\u0323c… s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 d\u01b0\u0323 ba\u0301o \u01a1\u0309 \u0111a\u0302y co\u0301 sa\u0301t v\u01a1\u0301i th\u01b0\u0323c t\u00ea\u0301 hay kho\u0302ng.\u00a0<\/p>\n

Vi\u0300 n\u00ea\u0301u kho\u0302ng d\u01b0\u0323 ba\u0301o chi\u0301nh xa\u0301c co\u0301 th\u00ea\u0309 d\u00e2\u0303n \u0111\u00ea\u0301n ca\u0301c ti\u0300nh tra\u0323ng:<\/p>\n

Th\u01b0\u0301 nh\u00e2\u0301t, d\u01b0\u0323 tr\u01b0\u0303 qua\u0301 nhi\u00ea\u0300u se\u0303 ga\u0302y du\u031b th\u01b0\u0300a, \u01b0\u0301 \u0111o\u0323ng v\u00f4\u0301n va\u0300 l\u01a1\u0323i nhu\u1ea1\u0302n se\u0303 kho\u0302ng cao.<\/p>\n

Th\u01b0\u0301 hai, d\u01b0\u0323 tr\u01b0\u0303 qua\u0301 i\u0301t se\u0303 a\u0309nh hu\u031b\u01a1\u0309ng \u0111\u00ea\u0301n sa\u0309n xu\u00e2\u0301t, ga\u0302y gia\u0301n \u0111oa\u0323n sa\u0309n xu\u00e2\u0301t d\u00e2\u0303n t\u01a1\u0301i vi\u1eb9\u0302c la\u0303ng phi\u0301 ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c kha\u0301c.<\/p>\n

Ngoa\u0300i ra, khi xa\u0302y d\u01b0\u0323ng mu\u0323c tie\u0302u (Vi\u0301 du\u0323, xa\u0301c \u0111i\u0323nh mu\u0323c tie\u0302u na\u0306m nay pha\u0309i \u0111a\u0323t \u0111u\u031b\u01a1\u0323c l\u01a1\u0323i nhu\u1ea1\u0302n la\u0300 1 t\u1ec9 \u0111\u00f4\u0300ng), c\u00e2\u0300n ki\u00ea\u0309m tra la\u0323i xem no\u0301 co\u0301 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ngu\u00f4\u0300n l\u01b0\u0323c cu\u0309a doanh nghi\u1eb9\u0302p mi\u0300nh hay kho\u0302ng…<\/p>\n

– Th\u01b0\u0301 hai, giai \u0111oa\u0323n t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n<\/b><\/p>\n

Ph\u00f4\u0301i h\u01a1\u0323p ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c theo ca\u0301c phu\u031bo\u031bng a\u0301n t\u00f4\u0301i u\u031bu nh\u0103\u0300m hoa\u0300n tha\u0300nh ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 \u0111\u00ea\u0300 ra.<\/p>\n

Trong giai \u0111oa\u0323n na\u0300y, c\u00e2\u0300n ki\u00ea\u0309m tra qua\u0301 tri\u0300nh va\u0300 k\u00ea\u0301t qua\u0309 th\u01b0\u0323c hi\u1eb9\u0302n \u0111\u00ea\u0309 qua \u0111o\u0301 \u0111i\u00ea\u0300u chi\u0309nh la\u0323i ca\u0301c \u0111i\u0323nh m\u01b0\u0301c, xa\u0302y d\u01b0\u0323ng la\u0323i ca\u0301c mu\u0323c tie\u0302u, ca\u0301c chu\u031bo\u031bng tri\u0300nh, k\u00ea\u0301 hoa\u0323ch… Trong giai \u0111oa\u0323n t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n na\u0300y, t\u01b0\u0300ng ha\u0300nh vi se\u0303 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c thi va\u0300 cu\u0303ng c\u00e2\u0300n co\u0301 s\u01b0\u0323 ph\u00f4\u0301i h\u01a1\u0323p v\u01a1\u0301i nhau.\u00a0<\/p>\n

\u0110\u00f4\u0300ng th\u01a1\u0300i v\u01a1\u0301i qua\u0301 tri\u0300nh th\u01b0\u0323c thi ca\u0301c ha\u0300nh vi la\u0300 qua\u0301 tri\u0300nh ki\u00ea\u0309m tra, \u0111a\u0301nh gia\u0301 va\u0300 \u0111i\u00ea\u0300u chi\u0309nh ca\u0301c ha\u0300nh vi cho phu\u0300 h\u01a1\u0323p ho\u031bn va\u0300 \u0111a\u0323t hi\u1eb9\u0302u qua\u0309 cao ho\u031bn.\u00a0<\/p>\n

Vi\u0301 du\u0323:<\/b> M\u1ecd\u0302t Co\u0302ng ty ch\u00ea\u0301 bi\u00ea\u0301n ha\u0309i sa\u0309n cu\u0309a Vi\u1eb9\u0302t Nam chuye\u0302n sa\u0309n xu\u00e2\u0301t ca\u0301 basa \u0111\u00ea\u0309 xu\u00e2\u0301t kh\u00e2\u0309u sang My\u0303. \u0110\u00e2\u0300u na\u0306m, Co\u0302ng ty \u0111a\u0303 \u0111\u1ea1\u0306t k\u00ea\u0301 hoa\u0323ch xu\u00e2\u0301t kh\u00e2\u0309u sang My\u0303 1.000 t\u00e2\u0301n ha\u0300ng.\u00a0<\/p>\n

Tuy nhie\u0302n, trong na\u0306m, do co\u0301 s\u01b0\u0323 ki\u1eb9\u0302n b\u00e2\u0301t thu\u031b\u01a1\u0300ng xa\u0309y ra, \u0111o\u0301 la\u0300 Vi\u1eb9\u0302t Nam bi\u0323 ki\u1eb9\u0302n ba\u0301n pha\u0301 gia\u0301 tre\u0302n thi\u0323 tru\u031b\u01a1\u0300ng My\u0303. Vi\u0300 th\u00ea\u0301, Co\u0302ng ty pha\u0309i \u0111i\u00ea\u0300u chi\u0309nh k\u00ea\u0301 hoa\u0323ch sa\u0309n xu\u00e2\u0301t va\u0300 \u0111i\u00ea\u0300u chi\u0309nh chi\u00ea\u0301n lu\u031b\u01a1\u0323c xu\u00e2\u0301t kh\u00e2\u0309u sang thi\u0323 tru\u031b\u01a1\u0300ng kha\u0301c nhu\u031b thi\u0323 tru\u031b\u01a1\u0300ng Cha\u0302u A\u0302u.<\/p>\n

Nhu\u031b v\u1ea1\u0302y, ki\u00ea\u0309m tra, ki\u00ea\u0309m soa\u0301t kho\u0302ng pha\u0309i la\u0300 m\u1ecd\u0302t giai \u0111oa\u0323n hay m\u1ecd\u0302t pha cu\u0309a qu\u1ea3n l\u00ed<\/span> ma\u0300 no\u0301 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n \u01a1\u0309 t\u00e2\u0301t ca\u0309 ca\u0301c giai \u0111oa\u0323n cu\u0309a qua\u0301 tri\u0300nh na\u0300y.\u00a0<\/p>\n

Do \u0111o\u0301, c\u00e2\u0300n quan ni\u1eb9\u0302m r\u0103\u0300ng ki\u00ea\u0309m tra, ki\u00ea\u0309m soa\u0301t la\u0300 m\u1ecd\u0302t ch\u01b0\u0301c na\u0306ng cu\u0309a qu\u1ea3n l\u00ed<\/span>.<\/p>\n

Ki\u00ea\u0309m tra, ki\u00ea\u0309m soa\u0301t<\/b> la\u0300 m\u1ecd\u0302t ch\u01b0\u0301c na\u0306ng cu\u0309a qu\u1ea3n l\u00ed<\/span>, \u01a1\u0309 \u0111a\u0302u co\u0301 qu\u1ea3n l\u00ed<\/span> thi\u0300 \u01a1\u0309 \u0111o\u0301 co\u0301 ki\u00ea\u0309m tra, ki\u00ea\u0309m soa\u0301t.\u00a0<\/p>\n

Tuy nhie\u0302n, ch\u01b0\u0301c na\u0306ng na\u0300y \u0111u\u031b\u01a1\u0323c th\u00ea\u0309 hi\u1eb9\u0302n r\u00e2\u0301t kha\u0301c nhau tu\u0300y thu\u1ecd\u0302c va\u0300o co\u031b ch\u00ea\u0301 kinh t\u00ea\u0301 va\u0300 c\u00e2\u0301p qu\u1ea3n l\u00ed<\/span>, va\u0300o loa\u0323i hi\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng cu\u0323 th\u00ea\u0309, va\u0300o truy\u00ea\u0300n th\u00f4\u0301ng va\u0306n ho\u0301a va\u0300 nh\u01b0\u0303ng \u0111i\u00ea\u0300u ki\u1eb9\u0302n kinh t\u00ea\u0301 xa\u0303 h\u1ecd\u0302i kha\u0301c cu\u0309a m\u00f4\u0303i no\u031bi trong t\u01b0\u0300ng th\u01a1\u0300i k\u00ec li\u0323ch s\u01b0\u0309 cu\u0323 th\u00ea\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0B\u1ea3n ch\u1ea5t, ch\u1ee9c n\u0103ng v\u00e0 \u00fd ngh\u0129a c\u1ee7a ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Qu\u1ea3n l\u00ed (ti\u1ebfng Anh: Management) l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u1ecbnh h\u01b0\u1edbng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c h\u01b0\u1edbng \u0111\u00e3 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf nh\u1eefng ngu\u1ed3n l\u1ef1c x\u00e1c \u0111\u1ecbnh nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cao nh\u1ea5t.\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\/34516"}],"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=34516"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34516\/revisions"}],"predecessor-version":[{"id":68064,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34516\/revisions\/68064"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}