{"id":4118,"date":"2019-05-31T16:09:36","date_gmt":"2019-05-31T09:09:36","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=4118"},"modified":"2023-10-10T09:29:19","modified_gmt":"2023-10-10T02:29:19","slug":"quan-tri-tai-chinh-doanh-nghiep-quan-trong-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/4118\/quan-tri-tai-chinh-doanh-nghiep-quan-trong-nhu-the-nao\/","title":{"rendered":"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o"},"content":{"rendered":"<p style=\"text-align: justify;\">Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u1edf b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 l\u00e0 ti\u1ec1n \u0111\u1ec1 cho th\u00e0nh c\u00f4ng v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p v\u00ec n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4120 aligncenter\" src=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-doanh-nghi\u1ec7p-quan-tr\u1ecdng-nh\u01b0-th\u1ebf-n\u00e0o.jpg\" alt=\"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o\" width=\"680\" height=\"380\" srcset=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-doanh-nghi\u1ec7p-quan-tr\u1ecdng-nh\u01b0-th\u1ebf-n\u00e0o.jpg 680w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-doanh-nghi\u1ec7p-quan-tr\u1ecdng-nh\u01b0-th\u1ebf-n\u00e0o-300x168.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><\/p>\n<p style=\"text-align: justify;\">Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng nh\u1ea5t c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd. H\u1ecd s\u1ebd ph\u1ea3i l\u01b0\u1eddng tr\u01b0\u1edbc v\u00e0 xem x\u00e9t \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh t\u1edbi l\u1ee3i nhu\u1eadn, d\u00f2ng ti\u1ec1n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. T\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t b\u1edfi nh\u00e0 qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: justify;\">T\u00e0i ch\u00ednh l\u00e0 ngu\u1ed3n s\u1ed1ng c\u1ee7a doanh nghi\u1ec7p v\u00ec th\u1ebf n\u00f3 c\u1ea7n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m \u0111\u00fang m\u1ef1c. M\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i duy tr\u00ec ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 th\u1ec3 v\u1eadn h\u00e0nh tr\u01a1n tru v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh c\u1ee7a m\u00ecnh. C\u00e1c m\u1ee5c ti\u00eau kinh doanh ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u1edbi s\u1ef1 gi\u00fap \u0111\u1ee1 c\u1ee7a vi\u1ec7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. Ch\u00fang ta kh\u00f4ng th\u1ec3 ph\u1ee7 \u0111\u1ecbnh t\u1ea7m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p trong b\u1ea5t k\u1ef3 ho\u00e0n c\u1ea3nh n\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">1. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p<\/h2>\n<figure id=\"attachment_4121\" aria-describedby=\"caption-attachment-4121\" style=\"width: 660px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4121\" src=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-c\u00e1c-giai-\u0111o\u1ea1n-ph\u00e1t-tri\u1ec3n-c\u1ee7a-doanh-nghi\u1ec7p.png\" alt=\"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p\" width=\"660\" height=\"189\" srcset=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-c\u00e1c-giai-\u0111o\u1ea1n-ph\u00e1t-tri\u1ec3n-c\u1ee7a-doanh-nghi\u1ec7p.png 660w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-c\u00e1c-giai-\u0111o\u1ea1n-ph\u00e1t-tri\u1ec3n-c\u1ee7a-doanh-nghi\u1ec7p-300x86.png 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><figcaption id=\"caption-attachment-4121\" class=\"wp-caption-text\">Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong c\u00e1c giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u0110a s\u1ed1 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u tr\u1ea3i qua thua l\u1ed7 v\u00e0 t\u00ecnh tr\u1ea1ng d\u00f2ng ti\u1ec1n \u00e2m trong nh\u1eefng ng\u00e0y \u0111\u1ea7u kh\u1edfi s\u1ef1. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng quan tr\u1ecdng trong giai \u0111o\u1ea1n n\u00e0y. Nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ecd c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t s\u1eb5n c\u00f3 \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean v\u00e0 thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p k\u1ec3 c\u1ea3 khi h\u1ecd \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi thua l\u1ed7. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ch\u1ee7 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i l\u01b0\u1eddng tr\u01b0\u1edbc v\u00e0 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 th\u00e2m h\u1ee5t d\u00f2ng ti\u1ec1n \u0111\u1ec3 t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u1eb1ng h\u1ecd s\u1ebd c\u1ea7n bao nhi\u00eau v\u1ed1n \u0111\u1ec3 t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh cho t\u1edbi khi c\u00f4ng ty b\u1eaft \u0111\u1ea7u l\u00e0 \u0103n c\u00f3 l\u00e3i.<\/p>\n<p style=\"text-align: justify;\">Trong gia \u0111o\u1ea1n ph\u00e1t tri\u1ec3n v\u00e0 tr\u01b0\u1edfng th\u00e0nh, doanh nghi\u1ec7p s\u1ebd c\u1ea7n nhi\u1ec1u ti\u1ec1n h\u01a1n \u0111\u1ec3 t\u00e0i tr\u1ee3 cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a n\u00f3. L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 d\u1ef1 th\u1ea3o ng\u00e2n s\u00e1ch cho c\u00e1c nhu c\u1ea7u t\u00e0i ch\u00ednh n\u00e0y l\u00e0 r\u1ea5t quan tr\u1ecdng. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh s\u1ebd ph\u1ea3i quy\u1ebft \u0111\u1ecbnh xem n\u00ean huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 t\u1eeb ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 hay vay v\u1ed1n t\u1eeb nh\u1eefng ng\u01b0\u1eddi cho vay b\u00ean ngo\u00e0i. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f3 hi\u1ec7m v\u1ee5 t\u00ecm ra ngu\u1ed3n v\u1ed1n th\u00edch h\u1ee3p v\u1edbi chi ph\u00ed th\u1ea5p nh\u1ea5t, ki\u1ec3m so\u00e1t chi ph\u00ed v\u1ed1n c\u1ee7a c\u00f4ng ty v\u00e0 kh\u00f4ng \u0111\u1ec3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u00e0n ng\u1eadp v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e1c \u0111\u1ed9ng b\u1ea5t l\u1ee3i l\u00ean x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">2. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p<\/h2>\n<figure id=\"attachment_4122\" aria-describedby=\"caption-attachment-4122\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4122\" src=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-v\u1eadn-h\u00e0nh-doanh-nghi\u1ec7p.jpg\" alt=\"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p\" width=\"1000\" height=\"602\" srcset=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-v\u1eadn-h\u00e0nh-doanh-nghi\u1ec7p.jpg 1000w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-v\u1eadn-h\u00e0nh-doanh-nghi\u1ec7p-300x181.jpg 300w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-trong-v\u1eadn-h\u00e0nh-doanh-nghi\u1ec7p-768x462.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption id=\"caption-attachment-4122\" class=\"wp-caption-text\">Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng ng\u00e0y, m\u1ed9t c\u00f4ng ty th\u1ef1c hi\u1ec7n cung c\u1ea5p c\u00e1c s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh, b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng, nh\u1eadn thanh to\u00e1n v\u00e0 l\u1eb7p l\u1ea1i qu\u00e1 tr\u00ecnh tr\u00ean. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh gi\u00fap lu\u00e2n chuy\u1ec3n d\u00f2ng ti\u1ec1n m\u1eb7t trong chu k\u1ef3 n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 qu\u1ea3n l\u00fd h\u1ec7 s\u1ed1 v\u00f2ng quay c\u1ee7a h\u00e0ng t\u1ed3n kho nguy\u00ean li\u1ec7u th\u00f4 v\u00e0 th\u00e0nh ph\u1ea9m, b\u00e1n h\u00e0ng v\u00e0 thu c\u00e1c kho\u1ea3n ph\u1ea3i thu k\u1ecbp th\u1eddi v\u00e0 c\u1ee9 th\u1ebf b\u1eaft \u0111\u1ea7u l\u1ea1i chu k\u1ef3 t\u1eeb vi\u1ec7c nh\u1eadp th\u00eam nguy\u00ean li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">Trong khi \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i thanh to\u00e1n h\u00f3a \u0111\u01a1n, thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh. T\u1ea5t c\u1ea3 \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ti\u1ec1n m\u1eb7t, v\u00e0 c\u1ea7n c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh s\u1eafc s\u1ea3o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c chi ti\u00eau hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">M\u1eb7c d\u00f9 n\u1ec1n kinh t\u1ebf lu\u00f4n c\u00f3 xu h\u01b0\u1edbng t\u0103ng tr\u01b0\u1edfng \u0111i l\u00ean, tuy nhi\u00ean nh\u1eefng kh\u1ee7ng ho\u1ea3ng b\u1ea5t ng\u1edd c\u0169ng th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra. C\u00e1c doanh nghi\u1ec7p ph\u1ea3i c\u00f3 c\u00e1c k\u1ebf ho\u1ea1ch d\u1ef1 ph\u00f2ng c\u0169ng nh\u01b0 duy tr\u00ec \u0111\u1ee7 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao \u0111\u1ec3 c\u00f3 th\u1ec3 v\u01b0\u1ee3t qua c\u00e1c th\u1eddi k\u1ef3 suy tho\u00e1i kinh t\u1ebf, n\u1ebfu kh\u00f4ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u00e1 s\u1ea3n do thi\u1ebfu ti\u1ec1n m\u1eb7t.<\/p>\n<h2 style=\"text-align: justify;\">3. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4123 aligncenter\" src=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-v\u00e0-b\u00e1o-c\u00e1o-ho\u1ea1t-\u0111\u1ed9ng-doanh-nghi\u1ec7p.jpg\" alt=\"Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p\" width=\"1130\" height=\"500\" srcset=\"\/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-v\u00e0-b\u00e1o-c\u00e1o-ho\u1ea1t-\u0111\u1ed9ng-doanh-nghi\u1ec7p.jpg 1130w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-v\u00e0-b\u00e1o-c\u00e1o-ho\u1ea1t-\u0111\u1ed9ng-doanh-nghi\u1ec7p-300x133.jpg 300w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-v\u00e0-b\u00e1o-c\u00e1o-ho\u1ea1t-\u0111\u1ed9ng-doanh-nghi\u1ec7p-768x340.jpg 768w, \/wp-content\/uploads\/2019\/05\/Qu\u1ea3n-tr\u1ecb-t\u00e0i-ch\u00ednh-v\u00e0-b\u00e1o-c\u00e1o-ho\u1ea1t-\u0111\u1ed9ng-doanh-nghi\u1ec7p-1024x453.jpg 1024w\" sizes=\"(max-width: 1130px) 100vw, 1130px\" \/><\/p>\n<p style=\"text-align: justify;\">M\u1ed7i doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. C\u00e1c c\u1ed5 \u0111\u00f4ng mu\u1ed1n c\u1eadp nh\u1eadt th\u00f4ng tin th\u01b0\u1eddng xuy\u00ean v\u1ec1 l\u1ee3i nhu\u1eadn v\u00e0 b\u1ea3o m\u1eadt c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd. Ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u0169ng c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 t\u00ednh to\u00e1n thu\u1ebf ph\u1ea3i thu t\u1eeb doanh nghi\u1ec7p. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o kh\u00e1c nhau \u0111\u1ec3 \u0111o l\u01b0\u1eddng KPI, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c nhau, ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi, m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n c\u00f3 th\u1ec3 t\u1ea1o ra c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o c\u1ea7n thi\u1ebft cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c nhau v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i c\u00e1c vai tr\u00f2 \u1edf tr\u00ean, qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u0169ng th\u1ec3 hi\u1ec7n t\u1ea7m quan tr\u1ecdng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p n\u00f3i chung v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u00f3i ri\u00eang, nh\u01b0: L\u00ean k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, thu h\u00fat t\u00e0i tr\u1ee3, \u0111\u1ea7u t\u01b0, s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n hi\u1ec7u qu\u1ea3, \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh, c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng sinh l\u1eddi, t\u0103ng gi\u00e1 tr\u1ecb doanh nghi\u1ec7p\u2026<\/p>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_4118\" class=\"pvc_stats total_only  \" data-element-id=\"4118\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u1edf b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o. 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