{"id":62417,"date":"2023-05-11T11:15:06","date_gmt":"2023-05-11T04:15:06","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=62417"},"modified":"2023-11-04T08:21:52","modified_gmt":"2023-11-04T01:21:52","slug":"hach-toan-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/62417\/hach-toan-la-gi\/","title":{"rendered":"H\u1ea1ch to\u00e1n l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n"},"content":{"rendered":"

Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS chia s\u1ebb \u0111\u1ebfn qu\u00fd b\u1ea1n \u0111\u1ecdc nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0 h\u1ea1ch to\u00e1n l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 th\u1ebf n\u00e0o c\u0169ng nh\u01b0 c\u00f3 bao nhi\u00eau ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7n nay.<\/p>\n

1. H\u1ea1ch to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h2>\n
H\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh c\u00f3 h\u1ec7 th\u1ed1ng bao g\u1ed3m c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0: quan s\u00e1t, \u0111o l\u01b0\u1eddng, t\u00ednh to\u00e1n v\u00e0 ghi ch\u00e9p nh\u1eb1m qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n
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C\u00e1c c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n<\/figcaption><\/figure>\n
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\u00a0Quan s\u00e1t: \u0110\u00e2y l\u00e0 c\u00f4ng vi\u1ec7c, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd nh\u1eb1m m\u00f4 t\u1ea3, kh\u00e1i qu\u00e1t, ph\u1ea3n \u00e1nh, s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n thu th\u1eadp th\u00f4ng qua vi\u1ec7c quan s\u00e1t b\u1eb1ng m\u1eaft th\u01b0\u1eddng ho\u1eb7c b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n chuy\u00ean d\u1ee5ng qua \u0111\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e1i b\u00ean ngo\u00e0i c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd kinh t\u1ebf.<\/li>\n
\u00a0\u0110o l\u01b0\u1eddng: C\u00f4ng vi\u1ec7c th\u1ee9 hai sau khi \u0111\u00e3 c\u00f3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e1i t\u1ed5ng th\u1ec3 t\u1eeb vi\u1ec7c quan s\u00e1t,\u00a0 doanh nghi\u1ec7p \u00a0 s\u1eed d\u1ee5ng c\u00e1c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng nh\u1eb1m l\u01b0\u1ee3ng h\u00f3a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd kinh t\u1ebf v\u00e0 c\u00e1c giao d\u1ecbch \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u00fang b\u1eb1ng c\u00e1c \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng th\u00edch h\u1ee3p v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. V\u00ed d\u1ee5, doanh nghi\u1ec7p l\u01b0\u1ee3ng h\u00f3a c\u00e1c hao ph\u00ed trong s\u1ea3n xu\u1ea5t v\u00e0 c\u1ee7a c\u1ea3i v\u1eadt ch\u1ea5t \u0111\u00e3 s\u1ea3n xu\u1ea5t ra b\u1eb1ng th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7.<\/li>\n
\u00a0T\u00ednh to\u00e1n: L\u00e0 qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng c\u00e1c ph\u00e9p t\u00ednh, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch, t\u1ed5ng h\u1ee3p \u0111\u1ec3 nh\u1eadn bi\u1ebft, \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9, hi\u1ec7u qu\u1ea3 th\u1ef1c hi\u1ec7n, t\u1eeb \u0111\u00f3 ti\u1ebfp t\u1ee5c l\u01b0\u1ee3ng ho\u00e1 th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p.<\/li>\n
Ghi ch\u00e9p: \u0110\u00e2y l\u00e0 vi\u1ec7c h\u1ec7 th\u1ed1ng ho\u00e1 c\u00e1c th\u00f4ng tin \u0111\u00e3 thu th\u1eadp, quan s\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p \u1edf c\u00e1c b\u01b0\u1edbc tr\u00ean theo m\u1ed9t tr\u1eadt t\u1ef1, quy t\u1eafc v\u00e0 ch\u1ec9 ti\u00eau nh\u1ea5t \u0111\u1ecbnh tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n nh\u01b0 ch\u1ee9ng t\u1eeb, s\u1ed5, b\u00e1o c\u00e1o b\u1eb1ng gi\u1ea5y ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, qua \u0111\u00f3c\u00f3 c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p th\u00f4ng tin k\u1ebft qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n
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