{"id":34559,"date":"2023-12-08T04:08:15","date_gmt":"2023-12-08T04:08:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-quan-tri-management-accounting-la-gi.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"ke-toan-quan-tri-management-accounting-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-quan-tri-management-accounting-la-gi.html","title":{"rendered":"K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (Management accounting) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Toppr<\/p>\n<\/figcaption><\/figure>\n

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (Management accounting)<\/font><\/p>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b> trong ti\u1ebfng Anh l\u00e0 Management accounting <\/b>hay\u00a0managerial accounting<\/b>.<\/p>\n

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/i> l\u00e0 lo\u1ea1i h\u00ecnh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin kh\u00e1c cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00ed kh\u00e1c nhau trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eb1m tr\u1ee3 gi\u00fap cho nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t v\u00e0 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh li\u00ean quan.<\/p>\n

Hay c\u00f3 th\u1ec3 hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u01b0 sau:\u00a0<\/p>\n

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/i> l\u00e0 vi\u1ec7c thu th\u1eadp x\u1eed l\u00ed ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

B\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/font><\/h3>\n

– K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a k\u1ebf to\u00e1n n\u00f3i chung trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p kinh doanh.<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u1ee7 y\u1ebfu cung c\u1ea5p cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

C\u00e1c c\u1ea5p qu\u1ea3n tr\u1ecb t\u1eeb t\u1ed5 tr\u01b0\u1edfng s\u1ea3n xu\u1ea5t, qu\u1ea3n \u0111\u1ed1c ph\u00e2n x\u01b0\u1edfng, tr\u01b0\u1edfng c\u00e1c ph\u00f2ng ban \u0111\u1ebfn Ban gi\u00e1m \u0111\u1ed1c v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb th\u01b0\u1eddng c\u1ee5 th\u1ec3 v\u00e0 mang t\u00ednh ch\u1ea5t \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00ec g\u1eafn v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 th\u00e0nh c\u00e1c ch\u1ee9c n\u0103ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb nh\u01b0: x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n

Ch\u1ee9c n\u0103ng c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb<\/font><\/h3>\n

Ch\u1ee9c n\u0103ng c\u01a1 b\u1ea3n c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u00f3 l\u00e0 ch\u1ee9c n\u0103ng ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ph\u1ed1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u<\/font><\/h3>\n

– K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u chung c\u1ee7a k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n g\u1eafn v\u1edbi c\u00e1c quan h\u1ec7 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

– B\u00ean c\u1ea1nh \u0111\u00f3 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u00f2n nghi\u00ean c\u1ee9u nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 nh\u01b0:<\/p>\n

+\u00a0Nghi\u00ean c\u1ee9u s\u00e2u v\u1ec1 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p theo c\u00e1c g\u00f3c \u0111\u1ed9 kh\u00e1c nhau nh\u01b0 ph\u00e2n lo\u1ea1i chi ph\u00ed, d\u1ef1 to\u00e1n chi ph\u00ed, x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed, ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed, s\u1ea3n l\u01b0\u1ee3ng v\u00e0 l\u1ee3i nhu\u1eadn\u2026<\/p>\n

+ Nghi\u00ean c\u1ee9u c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t nh\u01b0 lao \u0111\u1ed9ng, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh…<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/font><\/h3>\n

– C\u00e1c ph\u01b0\u01a1ng ph\u00e1p truy\u1ec1n th\u1ed1ng nh\u01b0 ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, t\u00ednh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1eb7c tr\u01b0ng c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb nh\u01b0:<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n lo\u1ea1i chi ph\u00ed: C\u00e1c ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i chi ph\u00ed gi\u00fap cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed ph\u00e1t sinh trong doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh th\u00edch h\u1ee3p.\u00a0<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch chi ph\u00ed h\u1ed7n h\u1ee3p th\u00e0nh bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed gi\u00fap cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb d\u1ef1 \u0111o\u00e1n m\u1ee9c chi ph\u00ed x\u1ea3y ra, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh.\u00a0<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p thi\u1ebft k\u1ebf th\u00f4ng tin d\u01b0\u1edbi d\u1ea1ng so s\u00e1nh: Th\u00f4ng tin mu\u1ed1n c\u00f3 \u00fd ngh\u0129a th\u00ec ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 so s\u00e1nh t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c. Th\u00f4ng tin so s\u00e1nh trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb th\u01b0\u1eddng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u01b0\u1edbi d\u1ea1ng b\u1ea3ng, bi\u1ec3u, \u0111\u1ed3 th\u1ecb, ph\u01b0\u01a1ng tr\u00ecnh, h\u00e0m s\u1ed1\u2026<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u1ed5ng quan v\u1ec1 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 K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (ti\u1ebfng Anh: Management accounting) l\u00e0 vi\u1ec7c thu th\u1eadp x\u1eed l\u00ed ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\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\/34559"}],"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=34559"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34559\/revisions"}],"predecessor-version":[{"id":68091,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34559\/revisions\/68091"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}