{"id":5581,"date":"2022-01-15T11:22:02","date_gmt":"2022-01-15T04:22:02","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=5581"},"modified":"2023-07-06T08:36:12","modified_gmt":"2023-07-06T01:36:12","slug":"chi-phi-quan-ly-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/5581\/chi-phi-quan-ly-doanh-nghiep\/","title":{"rendered":"H\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd DN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd DN: T\u1eeb h\u1ea1ch to\u00e1n, ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 \u0111\u1ebfn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 thanh ki\u1ec3m tra thu\u1ebf<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ng\u00e0y nay, v\u1edbi s\u1ef1 gia t\u0103ng c\u1ea1nh tranh v\u00e0 t\u00ecnh h\u00ecnh d\u1ecbch b\u1ec7nh vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p nCoV (Covid19) di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p tr\u00ean to\u00e0n c\u1ea7u \u0111\u00e3 t\u1ea1o th\u00eam g\u00e1nh n\u1eb7ng chi ph\u00ed l\u00ean doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng h\u01b0\u1edbng \u0111i \u0111\u00fang \u0111\u1eafn gi\u00fap<\/span> <span style=\"font-weight: 400;\">DN v\u01b0\u1ee3t qua \u0111\u1ea1i d\u1ecbch th\u00e0nh c\u00f4ng v\u00e0 gia t\u0103ng kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng l\u00e0 qu\u1ea3n l\u00fd t\u1ed1t c\u00e1c chi ph\u00ed c\u1ee7a DN tr\u00e1nh l\u00e3ng ph\u00ed, th\u1ea5t tho\u00e1t.<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>Xem th\u00eam:<\/strong><\/em><\/span><\/p>\n<ul>\n<li><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/1341\/chi-phi-tang-phi-ma\/\" target=\"_blank\" rel=\"noopener\">Chi ph\u00ed t\u0103ng phi m\u00e3 \u0111\u1ea9y l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p ch\u1ea1m \u0111\u00e1y<\/a><\/span><\/em><\/li>\n<li class=\"entry-title\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/1140\/doanh-nghiep-nen-cat-giam-chi-phi-nao\/\" target=\"_blank\" rel=\"noopener\">Doanh nghi\u1ec7p n\u00ean c\u1eaft gi\u1ea3m chi ph\u00ed n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn?<\/a><\/span><\/em><\/li>\n<li class=\"entry-title\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/22925\/hach-toan-tai-khoan-642\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/a><\/span><\/em><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed3ng h\u00e0nh v\u1edbi doanh nghi\u1ec7p trong m\u00f9a Covid kh\u00f3 kh\u0103n, MISA AMIS g\u1eedi t\u1edbi b\u00e0i vi\u1ebft \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> &#8211; T\u00e0i kho\u1ea3n 642\u201d nh\u1eb1m tr\u00ecnh b\u00e0y, h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n v\u1ec1 chi ph\u00ed <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN <\/span><\/span>c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ec1 xu\u1ea5t m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 g\u00f3p ph\u1ea7n gi\u00fap <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n n\u00e0y.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23042\" src=\"\/wp-content\/uploads\/2019\/08\/tk-642-4.jpg\" alt=\"H\u00ecnh 1: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p Ngu\u1ed3n: Internet\" width=\"1233\" height=\"769\" srcset=\"\/wp-content\/uploads\/2019\/08\/tk-642-4.jpg 1233w, \/wp-content\/uploads\/2019\/08\/tk-642-4-300x187.jpg 300w, \/wp-content\/uploads\/2019\/08\/tk-642-4-1024x639.jpg 1024w, \/wp-content\/uploads\/2019\/08\/tk-642-4-768x479.jpg 768w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Chi ph\u00ed qu\u1ea3n l\u00fd DN l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Kh\u00e1i ni\u1ec7m<\/b><span style=\"font-weight: 400;\"> v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd DN c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u theo 2 ph\u01b0\u01a1ng di\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211; Kh\u00e1i ni\u1ec7m theo ph\u01b0\u01a1ng di\u1ec7n kinh t\u1ebf h\u1ecdc<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c chi ph\u00ed m\u00e0 DN ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ee9c n\u0103ng c\u1ee5 th\u1ec3 nh\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c b\u00e1n h\u00e0ng, l\u00e0 c\u00e1c hao ph\u00ed v\u1ec1 ngu\u1ed3n l\u1ef1c li\u00ean quan \u0111\u1ebfn <\/span><b>nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd<\/b><span style=\"font-weight: 400;\"> c\u1ee7a DN \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c m\u1ee5c ti\u00eau kh\u00e1c c\u1ee7a m\u00ecnh.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> bao g\u1ed3m hao ph\u00ed lao \u0111\u1ed9ng qu\u1ea3n l\u00fd, hao ph\u00ed c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd v\u00e0 hao ph\u00ed v\u1eadt ch\u1ea5t qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span> <b>&#8211; Kh\u00e1i ni\u1ec7m theo ph\u01b0\u01a1ng di\u1ec7n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd DN <\/span><b>bao g\u1ed3m<\/b><span style=\"font-weight: 400;\"> c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a DN nh\u01b0:\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span>; b\u1ea3o hi\u1ec3m c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span>;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, kh\u1ea5u hao (KH) TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span>;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i\u2026) v\u00e0 chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. K\u1ebf to\u00e1n chi ph\u00ed QLDN<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2.1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n 642<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o 1 t\u00e0i kho\u1ea3n ri\u00eang bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/strong><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC<\/strong><\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n c\u1ea5p 1: T\u00e0i kho\u1ea3n 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN.<\/span><\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n c\u1ea5p 2: T\u00e0i kho\u1ea3n 6422 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 642 (<\/span><i><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC)<\/span><\/i><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>B\u00ean N\u1ee3:<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>B\u00ean C\u00f3:<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (Ch\u00eanh l\u1ec7ch gi\u1eefa 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);<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span>;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch gi\u1eefa 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);<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> v\u00e0o t\u00e0i kho\u1ea3n 911 &#8220;X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh&#8221;.<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 d\u01b0: T\u00e0i kho\u1ea3n 642- Chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2.2 T\u00e0i kho\u1ea3n 642 c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2 nh\u01b0 sau:<\/b><\/span><\/h3>\n<figure id=\"attachment_23045\" aria-describedby=\"caption-attachment-23045\" style=\"width: 1327px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23045\" src=\"\/wp-content\/uploads\/2019\/08\/tk-642-1.jpg\" alt=\"H\u00ecnh 2: 8 t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 642-Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\" width=\"1327\" height=\"352\" srcset=\"\/wp-content\/uploads\/2019\/08\/tk-642-1.jpg 1327w, \/wp-content\/uploads\/2019\/08\/tk-642-1-300x80.jpg 300w, \/wp-content\/uploads\/2019\/08\/tk-642-1-1024x272.jpg 1024w, \/wp-content\/uploads\/2019\/08\/tk-642-1-768x204.jpg 768w\" sizes=\"(max-width: 1327px) 100vw, 1327px\" \/><figcaption id=\"caption-attachment-23045\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 2: 8 t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 642-Chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-weight: 400;\">DN<\/span><\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6421 &#8211; Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho CBNV qu\u1ea3n l\u00fd DN, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a DN.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6422 &#8211; Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd DN nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m&#8230; v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, &#8230; (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6423 &#8211; Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng:<\/i><\/b><span style=\"font-weight: 400;\">\u00a0Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6424 &#8211; Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho DN nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng, &#8230;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6425 &#8211; Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/i><\/b><span style=\"font-weight: 400;\">\u00a0Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t, &#8230; v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6426 &#8211; Chi ph\u00ed d\u1ef1 ph\u00f2ng:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a DN.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6427 &#8211; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 mua b\u00ean ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd DN; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, &#8230; (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd DN; ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211; T\u00e0i kho\u1ea3n 6428 &#8211; Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/i><\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a DN, ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef, &#8230;<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed QLDN<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd DN \u0111\u01b0\u1ee3c minh h\u1ecda theo s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n sau <\/span><i><span style=\"font-weight: 400;\">(\u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC):<\/span><\/i><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23044\" src=\"\/wp-content\/uploads\/2019\/08\/tk-642-2.jpg\" alt=\"H\u00ecnh 3: S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Ngu\u1ed3n: Internet\" width=\"611\" height=\"843\" srcset=\"\/wp-content\/uploads\/2019\/08\/tk-642-2.jpg 611w, \/wp-content\/uploads\/2019\/08\/tk-642-2-217x300.jpg 217w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5:<\/b> <span style=\"font-weight: 400;\">T\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Chi\u1ebfn Th\u1eafng trong n\u0103m N+1 c\u00f3 ph\u00e1t sinh m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn chi ph\u00ed qu\u1ea3n l\u00fd DN nh\u01b0 sau: <\/span><i><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: 1.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m N+1: 2.000 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ednh l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty: 90.000\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00edch BHXH, BHYT, BHTN cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty theo t\u1ef7 l\u1ec7 tr\u00edch 32% (DN \u0111\u00f3ng 21,5% v\u00e0 NL\u0110 \u0111\u00f3ng 10,5%). Thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd v\u00e0 n\u1ed9p b\u1ea3o hi\u1ec3m cho c\u01a1 quan BHXH b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Xu\u1ea5t kho c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho v\u0103n ph\u00f2ng thu\u1ed9c lo\u1ea1i d\u00f9ng 1 l\u1ea7n tr\u1ecb gi\u00e1: 2.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00edch KH t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u00f4 t\u00f4 con 4 ch\u1ed7) d\u00f9ng cho qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> :<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean gi\u00e1 \u00f4 t\u00f4 l\u00e0: 1.000.000 th\u1eddi gian KH10 n\u0103m, b\u1eaft \u0111\u1ea7u KH t\u1eeb n\u0103m N+1.<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n d\u00f9ng \u1edf b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 12.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thanh to\u00e1n ti\u1ec1n x\u0103ng th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u00e0 t\u1ed5ng ti\u1ec1n v\u00e9 c\u01b0\u1edbc c\u1ea7u \u0111\u01b0\u1eddng d\u00f9ng cho xe \u00f4 t\u00f4 d\u00f9ng cho qu\u1ea3n l\u00fd l\u00e0 10.000 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Y\u00eau c\u1ea7u:<\/b><span style=\"font-weight: 400;\">\u00a0 1\/ \u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a02\/ \u0110\u00e1nh gi\u00e1 m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> trong n\u0103m N+1 so v\u1edbi n\u0103m N.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Bi\u1ebft r\u1eb1ng n\u0103m N c\u00f3 doanh thu l\u00e0 10.200.000 v\u00e0 t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> l\u00e0 120.000. Doanh thu n\u0103m N+1 l\u00e0 10.500.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u1ea7n 1: \u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh t\u1ea1i n\u0103m N+1.<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: 1.000 \u0111\u1ed3ng<\/span><\/i><b>.<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV1:<\/b><span style=\"font-weight: 400;\"> T\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m N+1: 2.000 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m N+1<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6425 &#8211; Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 3339 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m N+1 b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 3339 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV2<\/b><span style=\"font-weight: 400;\">: T\u00ednh l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty: 90.000.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ednh l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6421 &#8211; Chi ph\u00ed NV qu\u1ea3n l\u00fd: 90.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng: 90.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV3<\/b><span style=\"font-weight: 400;\">: Tr\u00edch BHXH, BHYT, BHTN cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty theo t\u1ef7 l\u1ec7 tr\u00edch 32% (DN \u0111\u00f3ng 21,5% v\u00e0 NL\u0110 \u0111\u00f3ng 10,5%). Thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd v\u00e0 n\u1ed9p b\u1ea3o hi\u1ec3m cho c\u01a1 quan BHXH b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00edch BHXH, BHYT, BHTN\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Tr\u00edch BHXH, BHYT, BHTN ph\u1ea7n <span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">DN<\/span><\/span> ch\u1ecbu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6421 &#8211; Chi ph\u00ed NV qu\u1ea3n l\u00fd: 90.000*21,5% = 19.350<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c: 90.000*21,5% =19.350<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0+ Tr\u00edch BHXH, BHYT, BHTN ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng: 90.000*10,5% = 9.450<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c: 90.000*10,5% = 9.450<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 n\u1ed9p BHXH:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Thanh to\u00e1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u00f4ng ty b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 334- Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng: 90.000-9.450 = 80.550<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 c\u00e1c TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:\u00a0 80.550<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+\u00a0 N\u1ed9p b\u1ea3o hi\u1ec3m cho c\u01a1 quan BHXH b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c: 19.350+9.450= 28.800<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 c\u00e1c TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:\u00a0 28.800<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV4<\/b><span style=\"font-weight: 400;\">: Xu\u1ea5t kho c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho v\u0103n ph\u00f2ng thu\u1ed9c lo\u1ea1i d\u00f9ng 1 l\u1ea7n tr\u1ecb gi\u00e1: 2.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6423 &#8211; Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5: 2.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV5<\/b><span style=\"font-weight: 400;\">: Tr\u00edch KH t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u00f4 t\u00f4 con 4 ch\u1ed7) d\u00f9ng cho qu\u1ea3n l\u00fd DN:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean gi\u00e1 \u00f4 t\u00f4 l\u00e0: 1.000.000 th\u1eddi gian KH 10 n\u0103m, b\u1eaft \u0111\u1ea7u KH t\u1eeb n\u0103m N+1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6424 &#8211; Chi ph\u00ed KH TSC\u0110: 1.000.000\/10 = 100.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110: 100.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV6<\/b><span style=\"font-weight: 400;\">: Thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n d\u00f9ng \u1edf b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd DN b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 12.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6427 &#8211; Chi ph\u00ed DV mua ngo\u00e0i: 12.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 c\u00e1c TK 112-Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 12.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>NV7<\/b><span style=\"font-weight: 400;\">: Thanh to\u00e1n ti\u1ec1n x\u0103ng th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u00e0 t\u1ed5ng ti\u1ec1n v\u00e9 c\u01b0\u1edbc c\u1ea7u \u0111\u01b0\u1eddng d\u00f9ng cho xe \u00f4 t\u00f4 d\u00f9ng cho qu\u1ea3n l\u00fd l\u00e0 10.000 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 6428 &#8211; Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: 10.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 111-Ti\u1ec1n m\u1eb7t: 10.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u1ea7n 2: \u0110\u00e1nh gi\u00e1 m\u1ee9c chi <\/b><strong>ph\u00ed QLDN t<\/strong><b>rong n\u0103m N+1 so v\u1edbi n\u0103m N.<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed QLDN ph\u00e1t sinh n\u0103m N+1 b\u1eb1ng t\u1ed5ng ph\u00e1t sinh b\u00ean N\u1ee3 TK 642 = 2.000+90.000+19.350+2.000+100.000+12.000+10.000 = 235.350 (ngh\u00ecn \u0111\u1ed3ng)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">*So s\u00e1nh t\u1ed5ng chi ph\u00ed QLDN n\u0103m N+1 v\u1edbi n\u0103m N.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u1ea3ng so s\u00e1nh t\u1ef7 tr\u1ecdng chi ph\u00ed tr\u00ean doanh thu<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: (ngh\u00ecn \u0111\u1ed3ng)<\/span><\/i><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 39.5233%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Th\u1eddi gian <\/b><b>Ch\u1ec9 ti\u00eau<\/b><\/span><\/td>\n<td style=\"width: 30.9912%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m N+1<\/b><\/span><\/td>\n<td style=\"width: 28.2309%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m N<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.5233%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Doanh thu<\/b><\/span><\/td>\n<td style=\"width: 30.9912%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10.500.000<\/span><\/td>\n<td style=\"width: 28.2309%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.5233%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ed5ng chi ph\u00ed<\/b><\/span><\/td>\n<td style=\"width: 30.9912%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">235.350<\/span><\/td>\n<td style=\"width: 28.2309%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">120.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.5233%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ef7 tr\u1ecdng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\/doanh thu<\/b><\/span><\/td>\n<td style=\"width: 30.9912%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">= 235.350\/10.500.000\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">= 0,0224 l\u1ea7n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2.24 %)<\/span><\/td>\n<td style=\"width: 28.2309%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=120.000\/10.200.000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=0,0118 l\u1ea7n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1.18 %)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nh\u1eadn x\u00e9t:\u00a0<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u1ed5ng chi ph\u00ed QLDN n\u0103m N+1 l\u00e0 235.350 cao h\u01a1n n\u0103m N c\u00f3 t\u1ed5ng chi ph\u00ed\u00a0 l\u00e0 120.000 nh\u01b0 v\u1eady x\u00e9t v\u1ec1 gi\u00e1 tr\u1ecb \u0111\u00e3 t\u0103ng = 235.350 -120.000 =115.350 t\u01b0\u01a1ng \u1ee9ng m\u1ee9c t\u0103ng 96,125%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Xem x\u00e9t t\u1ef7 tr\u1ecdng chi ph\u00ed QLDN tr\u00ean doanh thu n\u0103m N+1 l\u00e0 2,24% so v\u1edbi n\u0103m N l\u00e0 1,18% t\u0103ng 1,06%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">? Nh\u01b0 v\u1eady vi\u1ec7c t\u00ednh to\u00e1n nh\u01b0 tr\u00ean cho ph\u00e9p nh\u1eadn th\u1ea5y, tho\u1ea1t nh\u00ecn qu\u1ea3n l\u00fd chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ee7a n\u0103m N t\u1ed1t h\u01a1n n\u0103m N+1 do t\u1ed5ng chi ph\u00ed chi ra t\u0103ng l\u00ean. Tuy nhi\u00ean, n\u1ebfu xem x\u00e9t v\u1ec1 t\u1ef7 tr\u1ecdng th\u00ec c\u00f3 th\u1ec3 th\u1ea5y trong 100% doanh thu n\u0103m N+1 c\u00f3 \u0111\u1ebfn 2,24% l\u00e0 chi ph\u00ed QLDN trong khi \u0111\u00f3 n\u0103m N con s\u1ed1 n\u00e0y ch\u1ec9 l\u00e0 1,18%. Chi ti\u1ebft h\u01a1n n\u1eefa, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu ph\u00e2n t\u00edch t\u1eebng kho\u1ea3n m\u1ee5c nh\u1ecf \u0111\u1ec3 nh\u1eadn bi\u1ebft kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0o \u0111ang b\u1ecb t\u0103ng l\u00ean t\u1eeb \u0111\u00f3 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n chi ph\u00ed ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed QLDN cho c\u00e1c n\u0103m ti\u1ebfp theo t\u1ed1t h\u01a1n \u0111\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed th\u1ea5t tho\u00e1t cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 k\u1ebf to\u00e1n chi ph\u00ed QLDN khi thanh ki\u1ec3m tra thu\u1ebf<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4.1 C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p d\u1ec5 b\u1ecb lo\u1ea1i khi thanh ki\u1ec3m tra thu\u1ebf.<\/b><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Sai s\u00f3t v\u1ec1 ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>* V\u1ec1 h\u00f3a \u0111\u01a1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 ghi nh\u1eadn chi ph\u00ed doanh nghi\u1ec7p:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Ghi sai m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a t\u1ed5 ch\u1ee9c mua b\u00e1n h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, h\u00f3a \u0111\u01a1n ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng doanh nghi\u1ec7p v\u1eabn k\u00ea khai, h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ H\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a cho doanh nghi\u1ec7p k\u00e8m B\u1ea3ng k\u00ea chi ti\u1ebft nh\u01b0ng B\u1ea3ng k\u00ea kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec s\u1ebd ph\u1ea3i k\u00ea tr\u1ef1c ti\u1ebfp c\u00e1c m\u1eb7t h\u00e0ng v\u00e0o h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea \u0111\u00ednh k\u00e8m tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ef1 cho ph\u00e9p c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ngo\u00e0i ra, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, l\u1eadp sai c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>* V\u1ec1 ch\u1ee9ng t\u1eeb:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb v\u1ec1 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng : Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng ch\u1ea5m c\u00f4ng b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Kh\u00f4ng l\u1eadp b\u1ea3ng tr\u00edch kh\u1ea5u hao TSC\u0110, b\u1ea3ng theo d\u00f5i ph\u00e2n b\u1ed5 CCDC.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e1t hi\u1ec7n sai s\u00f3t, d\u1ea5u hi\u1ec7u gian d\u1ed1i qua ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ So s\u00e1nh t\u1ef7 l\u1ec7 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\/Doanh thu c\u00e1c n\u0103m: V\u00ed d\u1ee5, t\u1ef7 l\u1ec7 chi ph\u00ed QLDN\/Doanh thu dao \u0111\u1ed9ng t\u1eeb 1% \u201310% l\u00e0 h\u1ee3p l\u00fd, nh\u01b0ng qua ki\u1ec3m tra c\u01a1 quan thu\u1ebf l\u1ea1i ph\u00e1t hi\u1ec7n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean doanh thu chi\u1ebfm \u0111\u1ebfn 30%-50% \u0111\u00e2y l\u00e0 b\u1ea5t th\u01b0\u1eddng s\u1ebd b\u1ecb r\u1ee7i ro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Chi ph\u00ed x\u0103ng xe cho qu\u1ea3n l\u00fd ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c ti\u00eau hao c\u1ee7a xe (kho\u1ea3ng 4 \u2013 6 l\u00edt x\u0103ng\/100 km) kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u00e1c chi ph\u00ed x\u0103ng kh\u00f4ng th\u1ef1c t\u1ebf ph\u00e1t sinh v\u01b0\u1ee3t qu\u00e1 xa so v\u1edbi \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4.2 C\u00e1ch ki\u1ec3m so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u1ec1 chi ph\u00ed QLDN<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; \u0110\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p th\u00ec ngo\u00e0i vi\u1ec7c c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh x\u00e1c th\u1ef1c, th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; H\u1ed3 s\u01a1 v\u1ec1 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p g\u1ed3m: b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng t\u00ednh v\u00e0 thanh to\u00e1n l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c quy ch\u1ebf c\u00f4ng ty , th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd, t\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh : <em>\u201cTi\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.\u201d<\/em> s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; H\u1ed3 s\u01a1 v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i l\u00e0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bi\u00ean b\u1ea3n nghi\u1ec7m thu x\u00e1c nh\u1eadn d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: c\u00e1c h\u00f3a \u0111\u01a1n v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi l\u00e0: \u201cTi\u1ebfp kh\u00e1ch\u201d m\u00e0 ph\u1ea3i ghi \u201cD\u1ecbch v\u1ee5 \u0103n u\u1ed1ng\u201d v\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u00e3 ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh th\u00ec kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 \u201cTi\u1ebfp kh\u00e1ch\u201d.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong doanh nghi\u1ec7p c\u00f3 \u00f4 t\u00f4 d\u00f9ng cho qu\u1ea3n l\u00fd n\u00ean c\u00f3 nh\u1eadt tr\u00ecnh xe ghi l\u1ea1i h\u00e0nh tr\u00ecnh di chuy\u1ec3n v\u00e0 qu\u00e3ng \u0111\u01b0\u1eddng \u0111\u1ec3 t\u00ednh chi ph\u00ed ti\u00eau hao nhi\u00ean li\u1ec7u v\u00e0 \u0111\u01b0a ra \u0111\u1ecbnh m\u1ee9c x\u0103ng d\u1ea7u h\u1ee3p l\u00fd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi chi ph\u00ed mua DV b\u00ean ngo\u00e0i v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh\u00a0 ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea theo m\u1eabu s\u1ed1 01\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC th\u00ec kho\u1ea3n chi ph\u00ed \u0111\u00f3 m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; H\u1ed3 s\u01a1 v\u1ec1 ph\u00e2n b\u1ed5 CCDC v\u00e0 KH t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: S\u1ed5 CCDC, S\u1ed5 TSC\u0110, b\u1ea3ng theo d\u00f5i ph\u00e2n b\u1ed5 CCDC, tr\u00edch KH TSC\u0110, ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 CCDC, ch\u1ee9ng t\u1eeb tr\u00edch KH TSC\u0110 h\u00e0ng th\u00e1ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: Tr\u00edch kh\u1ea5u hao TSC\u0110 ph\u1ea3i tu\u00e2n th\u1ee7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao khi ch\u01b0a th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n. Tr\u00edch kh\u1ea5u hao TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n, li\u00ean t\u1ee5c.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. Ki\u1ec3m so\u00e1t chi ph\u00ed QLDN trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng, nhanh ch\u00f3ng ra c\u00e1c quy\u1ebft \u0111\u1ecbnh, c\u00e1c ph\u01b0\u01a1ng \u00e1n qu\u1ea3n l\u00fd chi ph\u00ed n\u00f3i chung v\u00e0 chi ph\u00ed QLDN n\u00f3i ri\u00eang k\u1ecbp th\u1eddi, hi\u1ec7u qu\u1ea3; \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ph\u00f2ng ban, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u00f2ng k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a Ph\u00f2ng k\u1ebf to\u00e1n ngo\u00e0i vi\u1ec7c theo d\u00f5i h\u1ea1ch to\u00e1n \u0111\u00fang, \u0111\u1ee7 chi ph\u00ed ph\u00e1t sinh; ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f2n c\u1ea7n x\u00e2y d\u1ef1ng Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, c\u00e1c \u0111\u1ecbnh m\u1ee9c, ch\u1ec9 ti\u00eau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp c\u00e1c chi ph\u00ed ph\u00e1t sinh; l\u00e0m c\u00e1c b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, ph\u00e2n t\u00edch chi ph\u00ed t\u1eeb \u0111\u00f3 k\u1ecbp th\u1eddi t\u01b0 v\u1ea5n cho Ban l\u00e3nh \u0111\u1ea1o c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5.1<\/b> <b>Ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed<\/b><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng KPI (<\/span><span style=\"font-weight: 400;\">Key Performance Indicator- l\u00e0 ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean, b\u1ed9 ph\u1eadn trong m\u1ed9t c\u00f4ng ty \u2026) <\/span><span style=\"font-weight: 400;\">cho t\u1eebng v\u1ecb tr\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng x\u1ee9ng \u0111\u00e1ng cho m\u1ed7i v\u1ecb tr\u00ed, \u0111i\u1ec1u\u00a0 n\u00e0y c\u0169ng khuy\u1ebfn kh\u00edch c\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd t\u1eeb m\u1ee9c cao nh\u1ea5t \u0111\u1ebfn th\u1ea5p nh\u1ea5t l\u00e0m vi\u1ec7c v\u1edbi hi\u1ec7u qu\u1ea3 cao nh\u1ea5t cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u tinh, g\u1ecdn, nh\u1eb9 c\u1ee7a b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p,b\u1ea3o hi\u1ec3m\u2026t\u1ed1i \u0111a cho doanh nghi\u1ec7p.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd, chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd th\u00ec doanh nghi\u1ec7p ph\u1ea3i kho\u00e1n \u0111\u1ecbnh m\u1ee9c cho t\u1eebng b\u1ed9 ph\u1eadn, ph\u00f2ng ban, ph\u1ea3i tu\u00e2n th\u1ee7 Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi c\u00f3 c\u01a1 ch\u1ebf th\u01b0\u1edfng, ph\u1ea1t h\u1ee3p l\u00fd \u0111\u1ec3 khuy\u1ebfn kh\u00edch t\u1eebng nh\u00e2n vi\u00ean, b\u1ed9 ph\u1eadn, ph\u00f2ng ban s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea3n \u00e1nh \u0111\u00fang, \u0111\u1ee7 chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng trong qu\u1ea3n l\u00fd cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb&#8230;\u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f3 ch\u00ednh s\u00e1ch th\u01b0\u1edfng ph\u1ea1t r\u00f5 r\u00e0ng trong vi\u1ec7c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c TSC\u0110 c\u0169ng nh\u01b0 ph\u1ea3i c\u1ea9n th\u1eadn v\u00e0 gi\u1eef g\u00ecn t\u00e0i s\u1ea3n tr\u00e1nh t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng l\u00e3ng ph\u00ed v\u00e0 l\u00e0m cho TSC\u0110 mau h\u1ecfng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i t\u00ednh \u0111\u00fang v\u00e0 n\u1ed9p \u0111\u1ee7, \u0111\u00fang h\u1ea1n c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p b\u1ecb c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ph\u1ea1t vi ph\u1ea1m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed d\u1ef1 ph\u00f2ng<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd, k\u1ebft h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng v\u00e0 c\u00e1c ph\u00f2ng ban kh\u00e1c li\u00ean quan \u0111\u1ec3 thu h\u1ed3i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c n\u1ebfu ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng th\u00ec \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ecbnh m\u1ee9c h\u1ee3p l\u00fd, ti\u1ebft ki\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, internet\u2026Chi ph\u00ed ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb ph\u1ea3i c\u1eaft gi\u1ea3m t\u1ed1i \u0111a ch\u1ec9 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh li\u00ean quan nh\u01b0 ti\u1ec1n thu\u00ea TSC\u0110, s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng t\u00e1c ph\u00ed, c\u00e1c kho\u1ea3n chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u2026 c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5.2 Ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00fang k\u1ef3<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi nh\u1eefng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u\u2026,th\u00ec doanh nghi\u1ec7p ph\u1ea3i\u00a0 ghi nh\u1eadn \u0111\u00fang, \u0111\u1ee7 c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o (Ghi N\u1ee3 TK 642\u2013CPQLDN v\u00e0 ghi C\u00f3 TK 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3) \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 Doanh thu ph\u1ea3i ph\u00f9 h\u1ee3p chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: T\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn \u0111\u1ee7 chi ph\u00ed ti\u1ec1n v\u00e9 m\u00e1y bay cho c\u00e1c th\u00e0nh vi\u00ean Ban gi\u00e1m \u0111\u1ed1c \u0111i c\u00f4ng t\u00e1c m\u1eb7c d\u00f9 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh c\u1ee7a v\u00e9 m\u00e1y bay \u0111\u01b0\u1ee3c c\u00f4ng ty d\u1ecbch v\u1ee5 b\u00e1n v\u00e9 xu\u1ea5t tr\u1ea3 v\u00e0o th\u00e1ng 1 n\u0103m sau\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u1eb7c chi ph\u00ed thu\u00ea m\u00e1y ph\u00f4 t\u00f4 copy c\u1ee7a qu\u00fd 4 k\u1ef3 b\u00e1o c\u00e1o n\u0103m nay c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0o k\u1ef3 b\u00e1o c\u00e1o n\u0103m nay m\u1eb7c d\u00f9 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho thu\u00ea m\u00e1y ph\u00f4 t\u00f4 copy.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. C\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3<\/b><\/span><\/h2>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y ch\u00fang ta ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, quy m\u00f4 c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau s\u1ebd c\u00f3 c\u01a1 c\u1ea5u t\u1ef7 l\u1ec7 chi ph\u00ed QLDN kh\u00e1c nhau ph\u1ee5 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 v\u00e0 chu k\u1ef3 s\u1ed1ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ea3 v\u00f2ng \u0111\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o l\u1ecbch s\u1eed th\u1ed1ng k\u00ea c\u1ee7a doanh nghi\u1ec7p, c\u1ee7a ng\u00e0nh c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng, chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n\u2026doanh nghi\u1ec7p c\u00e2n nh\u1eafc t\u1ef7 l\u1ec7 ph\u00f9 h\u1ee3p \u1edf m\u1ed7i th\u1eddi \u0111i\u1ec3m. Theo kinh nghi\u1ec7m, th\u00f4ng th\u01b0\u1eddng chi ph\u00ed QLDN n\u00ean chi\u1ebfm t\u1eeb 1% \u0111\u1ebfn 5% tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p. T\u1ef7 tr\u1ecdng chi ph\u00ed QLDN tr\u00ean t\u1ed5ng doanh thu chi\u1ebfm t\u1eeb 2% tr\u1edf xu\u1ed1ng l\u00e0 t\u1ed1i \u01b0u.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>Xem th\u00eam:<\/strong><\/em><\/span><\/p>\n<ul>\n<li><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/6944\/tiet-lo-8-cach-quan-ly-chi-phi-kinh-doanh-tot-hon\/\" target=\"_blank\" rel=\"noopener\">Ti\u1ebft l\u1ed9 8 c\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed kinh doanh t\u1ed1t h\u01a1n<\/a><\/span><\/em><\/li>\n<li class=\"entry-title\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/1140\/doanh-nghiep-nen-cat-giam-chi-phi-nao\/\" target=\"_blank\" rel=\"noopener\">Doanh nghi\u1ec7p n\u00ean c\u1eaft gi\u1ea3m chi ph\u00ed n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn?<\/a><\/span><\/em><\/li>\n<li class=\"entry-title\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/1333\/11-cach-cat-giam-chi-phi-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">11 C\u00e1ch \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 c\u1eaft gi\u1ea3m chi ph\u00ed kinh doanh<\/a><\/span><\/em><\/li>\n<\/ul>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1ch x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00e0i to\u00e1n \u0111\u1eb7t ra l\u00e0 l\u00e0m sao \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3?\u00a0<\/span><\/p>\n<figure id=\"attachment_23043\" aria-describedby=\"caption-attachment-23043\" style=\"width: 606px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23043\" src=\"\/wp-content\/uploads\/2019\/08\/tk-642-3.jpg\" alt=\"H\u00ecnh 4: X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p sao cho h\u1ee3p l\u00fd\" width=\"606\" height=\"518\" srcset=\"\/wp-content\/uploads\/2019\/08\/tk-642-3.jpg 606w, \/wp-content\/uploads\/2019\/08\/tk-642-3-300x256.jpg 300w\" sizes=\"(max-width: 606px) 100vw, 606px\" \/><figcaption id=\"caption-attachment-23043\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 4: X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p sao cho h\u1ee3p l\u00fd<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed QLDN ngay t\u1eeb \u0111\u1ea7u n\u0103m gi\u1ed1ng nh\u01b0 vi\u1ec7c ta mu\u1ed1n qu\u1ea3n l\u00fd t\u1ed1t chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00ec ta c\u1ea7n x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 qu\u1ea3n l\u00fd chi ph\u00ed s\u1ea3n xu\u1ea5t hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecbnh m\u1ee9c chi ph\u00ed QLDN cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi ph\u00ed qu\u1ea3n l\u00fd c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh trong k\u1ef3. \u0110\u1ecbnh m\u1ee9c \u0111\u00f3ng vai tr\u00f2 ch\u1ec9 \u0111\u1ea1o v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd kinh doanh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0a ra \u0111\u1ecbnh m\u1ee9c chi ph\u00ed QLDN h\u1ee3p l\u00fd d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh thu k\u1ebf ho\u1ea1ch v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecbnh m\u1ee9c chi ph\u00ed QLDN n\u00ean chi ti\u1ebft theo c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed nh\u1ecf v\u00e0 k\u00e8m theo c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0: chi ph\u00ed qu\u1ea3n l\u00fd bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd c\u1ed1 \u0111\u1ecbnh, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 s\u1ed1 ti\u1ec1n ti\u00eau hao gi\u1edbi h\u1ea1n bao nhi\u00eau. C\u00e1c ch\u1ec9 ti\u00eau n\u00e0o \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua \u0111\u1ecbnh m\u1ee9c v\u1edbi t\u1ef7 l\u1ec7 v\u01b0\u1ee3t bao nhi\u00eau c\u1ea7n n\u00eau r\u00f5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecbnh m\u1ee9c chi ph\u00ed QLDN n\u1ebfu ti\u1ebft ki\u1ec7m qu\u00e1 m\u1ee9c g\u00e2y \u1ea3nh h\u01b0\u1edfng t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh thu gi\u1ea3m theo th\u00ec c\u1ea7n c\u00e2n nh\u1eafc t\u00f9y theo t\u00ecnh h\u00ecnh kinh doanh v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ti\u1ebft ki\u1ec7m hay ti\u00eau d\u00f9ng cho h\u1ee3p l\u00fd.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>7. K\u1ebft lu\u1eadn<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Qua b\u00e0i vi\u1ebft: \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\">\u201d MISA AMIS hi v\u1ecdng s\u1ebd l\u00e0 gi\u00fap \u00edch cho doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u00e1c anh\/ch\u1ecb l\u00e0m k\u1ebf to\u00e1n bi\u1ebft c\u00e1ch ph\u00e2n lo\u1ea1i, qu\u1ea3n l\u00fd v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed QLDN sao cho h\u1ee3p l\u00fd, \u0111\u1ea3m b\u1ea3o cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 c\u00f4ng t\u00e1c thanh ki\u1ec3m tra thu\u1ebf sau n\u00e0y.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u00fac anh\/ch\u1ecb k\u1ebf to\u00e1n v\u00e0 qu\u00fd doanh nghi\u1ec7p s\u1ee9c kh\u1ecfe v\u00e0 th\u00e0nh c\u00f4ng !<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-quan-ly-doanh-nghiep\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong><\/a><\/span><\/span>\u00a0nh\u1eadn th\u1ea5y t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c gi\u00fap k\u1ebf to\u00e1n vi\u00ean c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7 n\u00ean lu\u00f4n ch\u00fa tr\u1ecdng \u0111\u1ebfn vi\u1ec7c update nh\u1eefng th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 k\u1ebf to\u00e1n vi\u00ean n\u1eafm \u0111\u01b0\u1ee3c th\u00f4ng tin s\u1edbm nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh \u0111\u00f3, ph\u1ea7n m\u1ec1m online MISA AMIS c\u00f2n kh\u00f4ng ng\u1eebng c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng c\u1ea5p c\u00e1c t\u00ednh n\u0103ng, ti\u1ec7n \u00edch mang \u0111\u1ebfn nhi\u1ec1u l\u1ee3i \u00edch cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Anh\/ch\u1ecb k\u1ebf to\u00e1n vi\u00ean h\u00e3y nhanh tay \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m b\u1ea3n\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-quan-ly-doanh-nghiep\" target=\"_blank\" rel=\"nofollow noopener\"><strong>demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong><\/a><\/span><\/span>.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/register\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-quan-ly-doanh-nghiep\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-22422 size-medium\" src=\"\/wp-content\/uploads\/2021\/08\/CTA-nhan-tu-van-300x67.png\" alt=\"CTA nh\u1eadn t\u01b0 v\u1ea5n\" width=\"300\" height=\"67\" srcset=\"\/wp-content\/uploads\/2021\/08\/CTA-nhan-tu-van-300x67.png 300w, \/wp-content\/uploads\/2021\/08\/CTA-nhan-tu-van-1024x229.png 1024w, \/wp-content\/uploads\/2021\/08\/CTA-nhan-tu-van-768x172.png 768w, \/wp-content\/uploads\/2021\/08\/CTA-nhan-tu-van.png 1100w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00e1c gi\u1ea3: Nguy\u1ec5n Hu\u00e2n<\/b><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_5581\" class=\"pvc_stats total_only  \" data-element-id=\"5581\" 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 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l\u00fd DN: T\u1eeb h\u1ea1ch to\u00e1n, ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 \u0111\u1ebfn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 thanh ki\u1ec3m tra thu\u1ebf Ng\u00e0y nay, v\u1edbi s\u1ef1 gia t\u0103ng c\u1ea1nh tranh v\u00e0 t\u00ecnh h\u00ecnh d\u1ecbch b\u1ec7nh vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p nCoV (Covid19) di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p tr\u00ean to\u00e0n [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_5581\" class=\"pvc_stats total_only  \" data-element-id=\"5581\" 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 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