{"id":249,"date":"2019-12-25T15:05:23","date_gmt":"2019-12-25T15:05:23","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=249"},"modified":"2019-12-25T15:05:33","modified_gmt":"2019-12-25T15:05:33","slug":"tong-quan-ve-chi-phi-quan-ly-doanh-nghiep-trong-cong-ty-vua-va-nho","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/tong-quan-ve-chi-phi-quan-ly-doanh-nghiep-trong-cong-ty-vua-va-nho\/","title":{"rendered":"T\u1ed5ng quan v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong c\u00f4ng ty v\u1eeba v\u00e0 nh\u1ecf"},"content":{"rendered":"
Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0l\u00e0 lo\u1ea1i chi ph\u00ed th\u01b0\u1eddng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 lo\u1ea1i chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.\u00a0<\/strong><\/div>\n
\n
\"chi<\/div>\n

Trong c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u00f3 nhi\u1ec1u kho\u1ea3n chi ph\u00ed nh\u1ecf n\u00ean r\u1ea5t \u00edt \u0111\u01b0\u1ee3c \u0111\u1ec3 \u00fd, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecf s\u00f3t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cao h\u01a1n so v\u1edbi l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty. Trong n\u1ed9i dung b\u00e0i vi\u1ebft n\u00e0y,\u00a0Song Kim<\/strong><\/a>\u00a0s\u1ebd g\u1edfi \u0111\u1ebfn c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, c\u00e1c gi\u00e1m \u0111\u1ed1c l\u1eddi gi\u1ea3i \u0111\u00e1p li\u00ean quan \u0111\u1ebfn c\u00e2u h\u1ecfi: chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec? V\u00e0 l\u01b0u \u00fd \u0111\u1ec3 v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 v\u00e0o chi ph\u00ed v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (chi ph\u00ed h\u1ee3p l\u1ec7) khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

V\u1eady \u0111\u1ec3 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (chi ph\u00ed h\u1ee3p l\u1ec7) khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/b><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 25 th\u00e1ng 08 n\u0103m 2014, th\u00ec:<\/p>\n

    \n
  • \u201c1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/li>\n
  • a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
  • b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  • c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n

    C\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n
    L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng<\/strong><\/em><\/div>\n

    L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean thu\u1ed9c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd nh\u01b0: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ph\u1ee5 c\u1ea5p, chi ph\u00ed may \u0111\u1ed3ng ph\u1ee5c, \u2026
    \nC\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 v\u1ecb tr\u00ed thu\u1ed9c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd nh\u01b0: gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n, b\u1ea3o v\u1ec7, t\u1ea1p v\u1ee5,nh\u00e2n vi\u00ean IT\u2026.<\/p>\n

    V\u0103n ph\u00f2ng ph\u1ea9m, d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd<\/strong><\/em><\/div>\n

    C\u00f3 th\u1ec3 li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 kho\u1ea3n th\u01b0\u1eddng ph\u00e1t sinh nh\u01b0: gi\u1ea5y in, b\u00fat, th\u01b0\u1edbc, chi ph\u00ed in \u1ea5n namecard, brochure, bao th\u01b0, \u2026<\/p>\n

    Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng<\/strong><\/em><\/div>\n

    C\u1ea7n l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi lo\u1ea1i chi ph\u00ed n\u00e0y. Hi\u1ec7n nay, v\u0103n ph\u00f2ng s\u1ebd c\u00f3 r\u1ea5t nhi\u1ec1u d\u1ea1ng nh\u01b0: v\u0103n ph\u00f2ng chia s\u1ebb, thu\u00ea v\u0103n ph\u00f2ng tr\u1ecdn g\u00f3i, thu\u00ea m\u1eb7t b\u1eb1ng kinh doanh ho\u1eb7c thu\u00ea nh\u00e0 nguy\u00ean c\u0103n \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng c\u00f4ng ty,\u2026
    \nTrong \u0111\u00f3, vi\u1ec7c thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c nh\u00e0 nguy\u00ean c\u0103n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb n\u00ean doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf s\u00f3t lo\u1ea1i chi ph\u00ed n\u00e0y. N\u1ebfu c\u00f3 th\u1ec3, h\u00e3y y\u00eau c\u1ea7u c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng \u0111\u1ebfn chi c\u1ee5c thu\u1ebf m\u00f4n h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ec3 xu\u1ea5t cho c\u00f4ng ty v\u00e0 c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n chi ph\u00ed v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.
    \nHo\u1eb7c n\u1ebfu vi\u1ec7c thu\u00ea nh\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh thu nh\u1eadp qu\u00e1 100tr\/n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee7 nh\u00e0 th\u00ec h\u00e3y l\u00e0m h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0. V\u00e0 h\u00e0ng th\u00e1ng, khi chi ti\u1ec1n tr\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec l\u00e0m \u0111\u1ea7y \u0111\u1ee7 phi\u1ebfu chi \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n chi ph\u00ed n\u00e0y.<\/p>\n

    C\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 mua ngo\u00e0i\u00a0<\/strong><\/em><\/div>\n
    \n
    \"T\u1ed5ng<\/div>\n<\/div>\n

    C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 th\u01b0\u1eddng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0: ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 internet, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh th\u01b0 t\u1eeb,chi ph\u00ed qu\u1ea3ng c\u00e1o\u2026.<\/p>\n

    C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed\u00a0<\/strong><\/em><\/div>\n

    C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0: thu\u1ebf \u0111\u1ea5t,\u00a0l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>, l\u1ec7 ph\u00ed sao y, ch\u1ee9ng th\u1ef1c, ph\u00ed c\u1ea7u \u0111\u01b0\u1eddng\u2026
    \nL\u01b0u \u00fd:<\/strong>\u00a0Kho\u1ea3n ph\u00ed c\u1ea7u \u0111\u01b0\u1eddng l\u00e0 kho\u1ea3n hay b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t do kh\u00f4ng t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c c\u00e1c bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1eddng b\u1ed9. H\u00e3y ph\u1ed1i h\u1ee3p v\u1edbi t\u00e0i x\u1ebf ho\u1eb7c n\u1ebfu gi\u00e1m \u0111\u1ed1c t\u1ef1 l\u00e1i xe \u0111i c\u00f4ng t\u00e1c th\u00ec h\u00e3y gi\u1eef l\u1ea1i c\u00e1c bi\u00ean l\u1ea1i n\u00e0y<\/p>\n

    Chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/em><\/div>\n

    C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0 chi ph\u00ed ph\u00e2n b\u1ed5 m\u00e1y in, m\u00e1y t\u00ednh, m\u00e1y photocopy \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i b\u1ed9 ph\u1eadn v\u0103n ph\u00f2ng<\/p>\n

    Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/em><\/div>\n

    C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0 chi ph\u00ed kh\u1ea5u hao xe \u00f4 t\u00f4, chi ph\u00ed kh\u1ea5u hao x\u00e2y d\u1ef1ng v\u0103n ph\u00f2ng, nh\u00e0 b\u1ea3o v\u1ec7,\u2026
    \nNgo\u00e0i ra, c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00e1c nh\u01b0: chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i thu n\u1ee3 kh\u00f3 \u0111\u00f2i, chi ph\u00ed ti\u1ebfp kh\u00e1ch, \u0103n u\u1ed1ng ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0: qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng,\u2026
    \nTr\u00ean \u0111\u00e2y l\u00e0 li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh. Vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed thu\u1ebf, ho\u00e0n to\u00e0n \u0111\u00fang lu\u1eadt. N\u1ebfu c\u00f3 b\u1ea5t c\u1ee9 th\u1eafc m\u1eafc n\u00e0o kh\u00e1c v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, h\u00e3y \u0111\u1ec3 l\u1ea1i l\u1eddi nh\u1eafn,\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i ACP<\/strong>\u00a0s\u1ebd li\u00ean h\u1ec7 v\u00e0 t\u01b0 v\u1ea5n th\u00eam v\u1ec1 v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i.
    \nTr\u00e2n tr\u1ecdng k\u00ednh ch\u00e0o!<\/p>\n<\/div>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0l\u00e0 lo\u1ea1i chi ph\u00ed th\u01b0\u1eddng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 lo\u1ea1i chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.\u00a0 Trong c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u00f3 nhi\u1ec1u…<\/p>\n","protected":false},"author":1,"featured_media":251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/249"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=249"}],"version-history":[{"count":2,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/249\/revisions"}],"predecessor-version":[{"id":253,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/249\/revisions\/253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/251"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}