{"id":16810,"date":"2022-06-14T15:37:55","date_gmt":"2022-06-14T08:37:55","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=16810"},"modified":"2023-02-22T09:22:18","modified_gmt":"2023-02-22T02:22:18","slug":"mo-hinh-to-chuc-bo-may-ke-toan-tap-trung-lua-chon-toi-uu-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/16810\/mo-hinh-to-chuc-bo-may-ke-toan-tap-trung-lua-chon-toi-uu-cho-doanh-nghiep\/","title":{"rendered":"M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung: L\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho doanh nghi\u1ec7p"},"content":{"rendered":"

Y\u1ebfu t\u1ed1 n\u00e0o khi\u1ebfn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung \u0111\u01b0\u1ee3c xem l\u00e0 m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p, linh ho\u1ea1t cho nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, v\u1edbi quy m\u00f4 t\u1eeb nh\u1ecf, si\u00eau nh\u1ecf \u0111\u1ebfn v\u1eeba v\u00e0 l\u1edbn?<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung v\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m li\u00ean quan<\/strong><\/span><\/h2>\n

T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u00f3i ri\u00eang v\u00e0 qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh qu\u1ea3n l\u00fd n\u00f3i chung c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 v\u1ec1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng m\u00f4 h\u00ecnh s\u1ebd gi\u00fap ng\u01b0\u1eddi l\u00e0m ch\u1ee7 c\u00f3 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p, khoa h\u1ecdc, ch\u1eb7t ch\u1ebd nh\u1edd \u0111\u00f3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c v\u00e0 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed c\u0169ng nh\u01b0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c.\u00a0<\/span><\/p>\n

Th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed v\u00e0 y\u00eau c\u1ea7u c\u01a1 b\u1ea3n nh\u01b0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng v\u00e0 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p, ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, th\u1ef1c hi\u1ec7n \u0111\u00fang theo c\u00e1c nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch, quy \u0111\u1ecbnh c\u00f3 li\u00ean quan c\u1ee7a ph\u00e1p lu\u1eadt,\u2026 T\u00f9y thu\u1ed9c l\u0129nh v\u1ef1c, quy m\u00f4 c\u0169ng nh\u01b0 c\u00e1c \u0111\u1eb7c tr\u01b0ng c\u1ee7a m\u1ed7i doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n h\u1ee3p l\u00fd nh\u1ea5t.\u00a0<\/span><\/p>\n

\"m\u00f4<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung <\/span><\/i>minh h\u1ecda \u2013 Ngu\u1ed3n: T\u00e1c gi\u1ea3 t\u1ed5ng h\u1ee3p<\/span><\/i><\/span><\/p>\n

Theo \u0111\u00f3, <\/span>t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung<\/a><\/span>\u00a0l\u00e0 h\u00ecnh th\u1ee9c m\u00e0 to\u00e0n b\u1ed9 doanh nghi\u1ec7p ch\u1ec9 c\u00f3 m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan, t\u1eeb thu nh\u1eadn, x\u1eed l\u00fd, h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho <\/span>\u0111\u1ebfn <\/span>qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u1ebfn c\u00f4ng t\u00e1c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 c\u00e1c b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c, nh\u00e2n vi\u00ean c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n (n\u00ea\u0301u co\u0301) chi\u0309 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ban \u0111\u1ea7u nh\u01b0: L\u1eadp, thu th\u1ea1\u0302p, ki\u00ea\u0309m tra ch\u01b0\u0301ng t\u01b0\u0300, r\u00f4\u0300i \u0111i\u0323nh k\u1ef3 chuy\u00ea\u0309n c\u00e1c t\u00e0i li\u1ec7u, th\u00f4ng tin n\u00e0y v\u00ea\u0300 pho\u0300ng k\u00ea\u0301 toa\u0301n trung ta\u0302m, n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 kh\u00f4ng x\u00e2y d\u1ef1ng b\u1ecd\u0302 ph\u1ea1\u0302n k\u00ea\u0301 toa\u0301n rie\u0302ng t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c ho\u1eb7c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.\u00a0<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng c\u00f3 quy m\u00f4 l\u1edbn, kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u00e1t sinh nhi\u1ec1u, c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp \u0111\u1ea3m nh\u1eadn m\u1ed9t s\u1ed1 ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 l\u1eadp b\u00e1o c\u00e1o g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m \u0111\u1ec3 t\u1ed5ng h\u1ee3p.\u00a0<\/span><\/p>\n

C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 doanh nghi\u1ec7p th\u01b0\u1eddng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung nh\u01b0 l\u00e0 kinh doanh c\u00e1 th\u1ec3, h\u1ed9 gia \u0111\u00ecnh; C\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb nh\u01b0 th\u1eddi trang, gi\u00e0y d\u00e9p, v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd, \u0111i\u1ec7n m\u00e1y,… m\u1eb7c d\u00f9 nhi\u1ec1u chi nh\u00e1nh, c\u01a1 s\u1edf kinh doanh tr\u00ean m\u1ed9t \u0111\u1ecba b\u00e0n nh\u01b0ng ch\u1ec9 c\u00f3 m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n t\u1eadp trung.\u00a0<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0>> Xem th\u00eam:<\/strong>\u00a0H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n h\u1ed7n h\u1ee3p: L\u1ef1a ch\u1ecdn \u0111\u00e1ng l\u01b0u t\u00e2m d\u00e0nh cho doanh nghi\u1ec7p l\u1edbn<\/a><\/span><\/em><\/span><\/p>\n

2. \u01afu \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung<\/strong><\/span><\/h2>\n