{"id":9286,"date":"2023-11-30T00:25:46","date_gmt":"2023-11-30T00:25:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-quan-ly-doanh-nghiep-la-gi-bao-gom-nhung-gi.html"},"modified":"2023-12-21T17:42:51","modified_gmt":"2023-12-21T10:42:51","slug":"chi-phi-quan-ly-doanh-nghiep-la-gi-bao-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-quan-ly-doanh-nghiep-la-gi-bao-gom-nhung-gi.html","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? Bao g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"
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Khi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p, s\u1ebd c\u00f3 nh\u1eefng lo\u1ea1i chi ph\u00ed ph\u00e1t sinh kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c doanh s\u1ed1 b\u00e1n h\u00e0ng. Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00e2u v\u1eadn h\u00e0nh tr\u01a1n tru, t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd.<\/p>\n

Hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, bao g\u1ed3m nh\u1eefng g\u00ec v\u00e0 c\u00e1ch \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd gi\u00fap c\u00e1c c\u00f4ng ty duy tr\u00ec l\u1ee3i nhu\u1eadn l\u00e2u d\u00e0i.<\/p>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/span><\/strong><\/h2>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng chi ph\u00ed \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, bao g\u1ed3m c\u00e1c kho\u1ea3n chi ti\u00eau cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p (l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m, \u0111\u00e0o t\u1ea1o,…), chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng, mua s\u1eafm trang thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng, chi ph\u00ed marketing, thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1p l\u00fd kh\u00e1c.<\/p>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m sau:\u00a0<\/p>\n

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  • Nh\u1eefng chi ph\u00ed n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh ho\u1eb7c ch\u1ee9c n\u0103ng c\u1ee5 th\u1ec3 n\u00e0o, ch\u00fang c\u00f3 th\u1ec3 ph\u00e1t sinh nh\u01b0 m\u1ed9t l\u1ee3i \u00edch mang t\u00ednh ch\u1ea5t chung cho to\u00e0n doanh nghi\u1ec7p.<\/li>\n
  • M\u1ed9t ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u1ed1 \u0111\u1ecbnh, v\u00ec ch\u00fang ph\u00e1t sinh b\u1ea5t k\u1ec3 m\u1ee9c \u0111\u1ed9 s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/li>\n
  • C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb s\u1ebd c\u1ed1 g\u1eafng gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a trong v\u1eadn h\u00e0nh.<\/li>\n<\/ul>\n

    \n

    M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong><\/p>\n

      \n
    • C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p nh\u01b0: l\u01b0\u01a1ng b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, BHYT, BHXH, v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), chi ph\u00ed\u00a0thu\u00ea v\u0103n ph\u00f2ng, c\u00e1c kho\u1ea3n thu\u1ebf ph\u00ed kh\u00e1c, kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu\u2026\u00a0<\/li>\n
    • C\u00e1c kho\u1ea3n chi ph\u00ed k\u1ec3 tr\u00ean kh\u00f4ng t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Tuy nhi\u00ean, n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 s\u1ebd ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n

      Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec?<\/span><\/strong><\/h2>\n

      Trong k\u1ebf to\u00e1n, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m nh\u1eefng chi ph\u00ed c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n

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      • \n

        Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean<\/strong>: Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3 cho nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, \u1edf \u0111\u00e2y bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n ph\u1ee5 c\u1ea5p, BHYT, BHXH\u2026\u00a0<\/p>\n<\/li>\n

      • \n

        Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd<\/strong>: Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd l\u00e0 c\u00e1c kho\u1ea3n ph\u00ed cho v\u1eadt li\u1ec7u d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u00e0m vi\u1ec7c\u2026 v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c d\u00f9ng trong vi\u1ec7c s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110).<\/p>\n<\/li>\n

      • \n

        Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/strong>: \u0110\u00e2y l\u00e0 lo\u1ea1i chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1c d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n<\/li>\n

      • \n

        Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Chi ph\u00ed n\u00e0y l\u00e0 kho\u1ea3n kh\u1ea5u hao c\u00e1c TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, thu\u00ea v\u0103n ph\u00f2ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadt li\u1ec7u truy\u1ec1n d\u1eabn\u2026\u00a0<\/p>\n<\/li>\n

      • \n

        Thu\u1ebf v\u00e0 c\u00e1c l\u1ec7 ph\u00ed<\/strong>: Thu\u1ebf v\u00e0 c\u00e1c l\u1ec7 ph\u00ed bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i, c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c\u2026\u00a0<\/p>\n<\/li>\n

      • \n

        Chi ph\u00ed d\u1ef1 ph\u00f2ng:\u00a0<\/strong>Chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<\/li>\n

      • \n

        Chi ph\u00ed mua ngo\u00e0i<\/strong>: Chi ph\u00ed mua ngo\u00e0i bao g\u1ed3m c\u00e1c kho\u1ea3n mua ngo\u00e0i h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5\u2026\u00a0<\/p>\n<\/li>\n

      • \n

        Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/strong>: C\u00e1c kho\u1ea3n chi kh\u00e1c nh\u01b0 chi ph\u00ed h\u1ed9i ngh\u1ecb, t\u00e0u xe di chuy\u1ec3n, \u0111\u1ecba \u0111i\u1ec3m, c\u00e1c kho\u1ea3n chi cho nh\u00e2n vi\u00ean\u2026<\/p>\n<\/li>\n<\/ul>\n

        \n

        \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n

        \u0110\u1ec3 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u01a1n tru v\u00e0 minh b\u1ea1ch h\u01a1n c\u1ea7n r\u00f5 r\u00e0ng trong chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i theo d\u00f5i, ki\u1ec3m tra v\u00e0 n\u1eafm b\u1eaft c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u1ec3 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/p>\n

        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p r\u00f5 r\u00e0ng mang l\u1ea1i \u00fd ngh\u0129a nh\u01b0 sau:<\/p>\n

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        • \n

          L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p nhanh ch\u00f3ng ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c m\u00ecnh.<\/p>\n<\/li>\n

        • \n

          Gi\u00fap c\u00e1c c\u00f4ng ty d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00ec khi t\u00ednh gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u c\u1ea7n c\u00f3 \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u hay l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed nh\u00e2n s\u1ef1 th\u00ec c\u1ea7n c\u00f3 th\u00f4ng s\u1ed1 v\u1ec1 \u0111\u1ecbnh m\u1ee9c ng\u00e0y c\u00f4ng.<\/p>\n<\/li>\n

        • \n

          H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, \u0111\u1ecbnh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, l\u1ef1a ch\u1ecdn ch\u1ea5p nh\u1eadn hay t\u1eeb ch\u1ed1i \u0111\u01a1n h\u00e0ng, ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng \u0111\u1ea1t hi\u1ec7u qu\u1ea3.<\/p>\n<\/li>\n

        • \n

          Gi\u00fap ti\u1ebft ki\u1ec7m trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/p>\n<\/li>\n

        • \n

          C\u00e1c nh\u00e2n vi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01a1n trong vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean ti\u1ebft ki\u1ec7m, c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ti\u00eau chu\u1ea9n.<\/p>\n<\/li>\n<\/ul>\n

          \n

          Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n

          Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 177\/2015\/TT-BTC nh\u01b0 sau:<\/p>\n

          B\u00ean N\u1ee3:<\/strong><\/p>\n

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          • C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh \u0111\u01b0\u1ee3c ph\u00e1t sinh trong k\u1ef3.<\/li>\n
          • S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/li>\n<\/ul>\n

            B\u00ean C\u00f3:<\/strong><\/p>\n

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            • C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/li>\n
            • Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/li>\n<\/ul>\n
                \n
              1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, c\u00e1n b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb, tr\u00edch BHXH, BHYT, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n\u2026 c\u1ee7a c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c, ghi:<\/li>\n<\/ol>\n

                \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6421)<\/p>\n

                \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 338, 334<\/p>\n

                  \n
                1. Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c mua v\u00e0o s\u1eed d\u1ee5ng ngay m\u00e0 kh\u00f4ng qua kho nh\u01b0 x\u0103ng, d\u1ea7u, m\u1ee1 \u0111\u1ec3 ch\u1ea1y xe, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa TSC\u0110 chung c\u1ee7a doanh nghi\u1ec7p, ghi:\u00a0<\/li>\n<\/ol>\n

                  \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)\u00a0<\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)\u00a0<\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u C\u00f3 c\u00e1c TK 111, 112, 242, 331\u2026\u00a0<\/p>\n

                    \n
                  1. Gi\u00e1 tr\u1ecb d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng mua v\u1ec1 s\u1eed d\u1ee5ng ngay m\u00e0 kh\u00f4ng qua nh\u1eadp kho \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:\u00a0<\/li>\n<\/ol>\n

                    \u00a0 \u00a0 \u00a0 N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6423)<\/p>\n

                    \u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/p>\n

                    \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331\u2026<\/p>\n

                    V\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n kh\u00e1c c\u00f3 th\u1ec3 xem th\u00eam t\u1ea1i Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/p>\n

                    \n

                    Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h2>\n

                    Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp:<\/p>\n

                      \n
                    • \n

                      Chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh<\/strong>: M\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd, nh\u01b0 chi ph\u00ed v\u0103n ph\u00f2ng, l\u01b0\u01a1ng b\u1ed5ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd\u00a0v\u00e0 chi ph\u00ed marketing, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. Khi gi\u00e1 th\u00e0nh t\u0103ng l\u00ean, gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u0169ng s\u1ebd t\u0103ng theo.<\/p>\n<\/li>\n

                    • \n

                      Chi ph\u00ed gi\u00e1n ti\u1ebfp v\u00e0o gi\u00e1 c\u1ea3<\/strong>: Ngo\u00e0i c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp, m\u1ed9t s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c, nh\u01b0 chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, chi ph\u00ed h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng\u00a0v\u00e0 c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh, kh\u00f4ng th\u1ec3 t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 th\u00e0nh m\u1ed7i s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Tuy nhi\u00ean, ch\u00fang v\u1eabn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed5ng chi ph\u00ed ho\u1ea1c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p\u00a0v\u00e0 trong m\u1ed9t m\u1ee9c \u0111\u1ed9 n\u00e0o \u0111\u00f3, ch\u00fang c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ea3 t\u1ed5ng th\u1ec3 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n<\/li>\n

                    • \n

                      Hi\u1ec7u qu\u1ea3 kinh doanh<\/strong>: Chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea3 c\u1ea1nh tranh h\u01a1n, thu h\u00fat kh\u00e1ch h\u00e0ng v\u00e0 gia t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng.<\/p>\n<\/li>\n

                    • \n

                      \u0110\u1ed1i th\u1ee7 c\u1ea1nh tranh<\/strong>: Gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh trong ng\u00e0nh. N\u1ebfu c\u00e1c doanh nghi\u1ec7p c\u1ea1nh tranh c\u00f3 chi ph\u00ed qu\u1ea3n l\u00fd th\u1ea5p h\u01a1n, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 c\u1ea3 th\u1ea5p h\u01a1n, g\u00e2y \u00e1p l\u1ef1c c\u1ea1nh tranh l\u00ean doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 c\u00e2n nh\u1eafc gi\u1ea3m gi\u00e1 ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd.<\/p>\n<\/li>\n<\/ul>\n

                      Do \u0111\u00f3, qu\u1ea3n l\u00fd chi ph\u00ed qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng trong vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 c\u1ea3 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u1ea1nh tranh v\u00e0 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

                      C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/span><\/strong><\/h2>\n

                      T\u1ed1i \u01b0u ho\u00e1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd<\/span><\/strong><\/h3>\n

                      T\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb ch\u1ea5t l\u01b0\u1ee3ng s\u1ebd n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 n\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

                      Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng l\u00e0m vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy tr\u00ecnh. \u0110\u1ed1i v\u1edbi nh\u1eefng vi\u1ec7c kh\u00f4ng quan tr\u1ecdng c\u00f3 th\u1ec3 c\u1eaft b\u1edbt \u0111\u1ec3 gi\u1ea3m c\u00e1c chi ph\u00ed th\u1eeba th\u00e3i. Quy tr\u00ecnh l\u00e0m vi\u1ec7c kh\u00f4ng r\u00f5 r\u00e0ng, quy c\u1ee7 r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u0103ng su\u1ea5t k\u00e9m, \u1ea3nh h\u01b0\u1edfng t\u1edbi kh\u00e2u v\u1eadn h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n

                      S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i<\/span><\/strong><\/h3>\n

                      Vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i v\u00e0o v\u1eadn h\u00e0nh doanh nghi\u1ec7p l\u00e0 vi\u1ec7c thi\u1ebft y\u1ebfu \u0111\u1ec3 c\u1eaft gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh,\u2026 c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed v\u1ec1 ngu\u1ed3n l\u1ef1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n

                      L\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p t\u1ed1t nh\u1ea5t<\/span><\/strong><\/h3>\n

                      \u0110\u1ec3 ti\u1ebft ki\u1ec7m m\u1ed9t kho\u1ea3n l\u1edbn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u00e1c t\u1ed5 ch\u1ee9c n\u00ean c\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn nh\u1eefng nh\u00e0 cung c\u1ea5p ph\u00f9 h\u1ee3p v\u00e0 t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh. H\u00e3y xem x\u00e9t c\u00e1c m\u1ee5c ti\u00eau m\u00e0 m\u00ecnh nh\u1eafm \u0111\u1ebfn, nh\u00e0 cung c\u1ea5p \u0111\u00f3 c\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c hay kh\u00f4ng.<\/p>\n

                      Xem x\u00e9t t\u1eeb d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, c\u00e1c v\u1eadt t\u01b0 c\u1ea7n thi\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng. Vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ec3 ch\u1ecdn l\u1ecdc tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 nh\u00e0 cung c\u1ea5p n\u00e0o.<\/p>\n

                      \n

                      M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u00f3ng g\u00f3p tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu cho doanh nghi\u1ec7p, nh\u01b0ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00f3i chung cho b\u1ea5t k\u1ef3 m\u1ed9t doanh nghi\u1ec7p d\u00f9 l\u1edbn hay nh\u1ecf n\u00e0o. C\u00f3 th\u1ec3 xem chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn \u0111\u1ec3 b\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                      Khi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p, s\u1ebd c\u00f3 nh\u1eefng lo\u1ea1i chi ph\u00ed ph\u00e1t sinh kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c doanh s\u1ed1 b\u00e1n h\u00e0ng. Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00e2u v\u1eadn h\u00e0nh tr\u01a1n tru, t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/9286"}],"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=9286"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/9286\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=9286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=9286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=9286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}