{"id":17015,"date":"2021-06-17T10:09:23","date_gmt":"2021-06-17T03:09:23","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=17015"},"modified":"2024-08-27T14:36:30","modified_gmt":"2024-08-27T07:36:30","slug":"xay-dung-bo-may-ke-toan-quan-tri-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/17015\/xay-dung-bo-may-ke-toan-quan-tri-doanh-nghiep\/","title":{"rendered":"\u0110\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p"},"content":{"rendered":"

T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. Hi\u1ec7n nay, khi kinh t\u1ebf s\u1ed1 v\u00e0 cu\u1ed9c C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i ph\u1ee5c v\u1ee5 t\u1ed1t nh\u1ea5t cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n

1. Kh\u00e1i ni\u1ec7m, t\u1ea7m quan tr\u1ecdng v\u00e0 c\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

Theo Lu\u1eadt k\u1ebf to\u00e1n 2015, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (KTQT) l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, 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. Th\u00f4ng tin c\u1ee7a KTQT kh\u00f4ng ch\u1ec9 quan tr\u1ecdng cho qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p, m\u00e0 c\u00f2n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t, \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p, l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kinh t\u1ebf h\u1eefu hi\u1ec7u gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u00e0 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u.\u00a0<\/span><\/p>\n

Khi x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ecba b\u00e0n s\u1ea3n xu\u1ea5t kinh doanh c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh. B\u1ed9 m\u00e1y KTQT y\u00eau c\u1ea7u ph\u1ea3i g\u1ecdn nh\u1eb9, khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3 cao trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

\"t\u1ed5<\/span><\/p>\n

T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 >> C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/strong> T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u2013 M\u00f4 h\u00ecnh n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n?<\/a><\/span><\/em><\/span><\/p>\n

1.1. Nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT<\/span><\/h3>\n