{"id":3672,"date":"2022-10-12T14:06:22","date_gmt":"2022-10-12T07:06:22","guid":{"rendered":"http:\/\/saac.com.vn\/muon-ben-vung-doanh-nghiep-can-hoach-dinh-thu-chi-co-nguyen-tac\/"},"modified":"2022-10-12T14:06:22","modified_gmt":"2022-10-12T07:06:22","slug":"muon-ben-vung-doanh-nghiep-can-hoach-dinh-thu-chi-co-nguyen-tac","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/muon-ben-vung-doanh-nghiep-can-hoach-dinh-thu-chi-co-nguyen-tac\/","title":{"rendered":"MU\u1ed0N B\u1ec0N V\u1eeeNG: DOANH NGHI\u1ec6P C\u1ea6N THU CHI C\u00d3 NGUY\u00caN T\u1eaeC"},"content":{"rendered":"

Mu\u1ed1n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, doanh nghi\u1ec7p c\u1ea7n k\u1ebf to\u00e1n ph\u1ea3i ho\u1ea1ch \u0111\u1ecbnh thu chi c\u00f3 nguy\u00ean t\u1eafc. Tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ed9i chi ho\u1eb7c b\u1ed9i thu khi\u1ebfn m\u1ea5t c\u00e2n \u0111\u1ed1i thu chi c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\"Mu\u1ed1n

Mu\u1ed1n B\u1ec1n V\u1eefng: Doanh Nghi\u1ec7p C\u1ea7n Ho\u1ea1ch \u0110\u1ecbnh Thu Chi C\u00f3 Nguy\u00ean T\u1eafc<\/em><\/p><\/div>\n

Theo chia s\u1ebb c\u1ee7a b\u00e0 Pha\u0323m Thi\u0323 Quy\u00ean – Pho\u0301 Tr\u01b0\u01a1\u0309ng pho\u0300ng Thanh tra 3, Thanh tra Ki\u00ea\u0309m toa\u0301n Nha\u0300 n\u01b0\u1edbc, c\u00f3 nh\u1eefng ph\u00e2n t\u00edch s\u00e2u s\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/span><\/h2>\n

\u201cKhi con ng\u01b0\u1eddi l\u00e0m vi\u1ec7c, doanh nghi\u00ea\u0323p ho\u1ea1t \u0111\u1ed9ng thi\u0300 do\u0300ng ti\u00ea\u0300n cu\u0303ng se\u0303 lu\u00e2n chuy\u00ea\u0309n theo (ha\u0300ng ho\u0301a, nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u, ta\u0300i sa\u0309n, n\u01a1\u0323\u2026). Th\u00e2\u0323m chi\u0301, khi con ng\u01b0\u01a1\u0300i ng\u01b0\u0300ng la\u0300m vi\u00ea\u0323c thi\u0300 do\u0300ng ti\u00ea\u0300n cu\u0303ng v\u00e2\u0303n \u0111ang lu\u00e2n chuy\u00ea\u0309n (la\u0303i ti\u00ea\u0300n vay, hao mo\u0300n ta\u0300i sa\u0309n, thu\u00ea nha\u0300, l\u01b0\u01a1ng nh\u00e2n vi\u00ean\u2026).<\/span><\/p>\n

Ti\u1ec1n l\u00e0 “m\u1ea1ch m\u00e1u” ch\u1ea3y trong “huy\u1ebft qu\u1ea3n” c\u1ee7a doanh nghi\u1ec7p. C\u00f2n ti\u1ec1n doanh nghi\u1ec7p c\u00f2n ho\u1ea1t \u0111\u1ed9ng, h\u1ebft ti\u1ec1n doanh nghi\u1ec7p ch\u1eb3ng nh\u1eefng h\u1ebft ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 ph\u00e1 s\u1ea3n, n\u1ee3 n\u1ea7n ch\u1ed1ng ch\u1ea5t, h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd, a\u0309nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn cu\u1ed9c s\u1ed1ng ca\u0301 nh\u00e2n va\u0300 gia \u0111\u00ecnh.<\/span><\/p>\n

Co\u0301 th\u00ea\u0309 no\u0301i, trong kinh doanh \u0111i\u00ea\u0300u quan tro\u0323ng nh\u00e2\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i s\u01b0\u0323 s\u00f4\u0301ng co\u0300n cu\u0309a doanh nghi\u00ea\u0323p chi\u0301nh la\u0300 do\u0300ng ti\u00ea\u0300n. Ngoa\u0323i tr\u01b0\u0300 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u00ea\u0323p \u0111ang trong giai \u0111oa\u0323n \u0111\u00e2\u0300u t\u01b0 thi\u0300 ch\u01b0a ba\u0301n ha\u0300ng; khi doanh nghi\u00ea\u0323p b\u01b0\u01a1\u0301c va\u0300o giai \u0111oa\u0323n kinh doanh, doanh nghi\u00ea\u0323p nh\u00e2\u0301t \u0111i\u0323nh pha\u0309i ba\u0301n \u0111\u01b0\u01a1\u0323c ha\u0300ng thi\u0300 m\u01a1\u0301i co\u0301 c\u01a1 h\u1ed9i s\u00f4\u0301ng va\u0300 pha\u0301t tri\u00ea\u0309n.<\/span><\/p>\n

Th\u01b0\u0323c t\u00ea\u0301 cho th\u00e2\u0301y, doanh nghi\u1ec7p tr\u01b0\u1edbc khi b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng th\u00ec \u0111\u00e3 ph\u1ea3i b\u1ecf ra r\u1ea5t nhi\u1ec1u ti\u1ec1n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho c\u00f4ng vi\u1ec7c kinh doanh nh\u01b0: nghi\u00ean c\u01b0\u0301u thi\u0323 tr\u01b0\u01a1\u0300ng, nghi\u00ean c\u01b0\u0301u sa\u0309n ph\u00e2\u0309m, thu\u00ea m\u0103\u0323t b\u0103\u0300ng, mua s\u0103\u0301m ta\u0300i sa\u0309n c\u00f4ng cu\u0323 du\u0323ng cu\u0323, thu\u00ea nh\u00e2n vi\u00ean, ti\u00ea\u0301p kha\u0301ch, h\u00f4\u0323i tha\u0309o, PR, marketing\u2026 T\u00f4i v\u1eabn th\u01b0\u1eddng n\u00f3i vui r\u1eb1ng: \u201cdoanh nghi\u1ec7p ph\u1ea3i b\u1ecf ti\u1ec1n ra mua kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p\u201d.<\/span><\/p>\n

Nh\u01b0 v\u00e2\u0323y, sau khi ba\u0301n \u0111\u01b0\u01a1\u0323c ha\u0300ng thi\u0300 \u0111\u1ed3ng ti\u1ec1n doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb doanh thu b\u00e1n h\u00e0ng, tr\u01b0\u01a1\u0301c h\u00ea\u0301t pha\u0309i co\u0301 nghi\u0303a vu\u0323 bu\u0300 \u0111\u0103\u0301p chi phi\u0301 \u0111a\u0303 bo\u0309 ra, tr\u1ea3 n\u1ee3 vay, tr\u1ea3 ti\u1ec1n mua h\u00e0ng, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc (thu\u1ebf), mang l\u01a1\u0323i i\u0301ch cho c\u00f4\u0309 \u0111\u00f4ng hay tha\u0300nh vi\u00ean go\u0301p v\u00f4\u0301n.<\/span><\/p>\n

Nhi\u0300n va\u0300o phe\u0301p ti\u0301nh tr\u01b0\u0300 na\u0300y chu\u0301ng ta th\u1ea5y, doanh nghi\u00ea\u0323p mu\u00f4\u0301n t\u0103ng l\u01a1\u0323i nhu\u00e2\u0323n thi\u0300 c\u00e2\u0300n ti\u0300m ca\u0301ch \u0111\u00ea\u0309 t\u0103ng doanh thu, gia\u0309m chi phi\u0301; ho\u0103\u0323c doanh thu kh\u00f4ng t\u0103ng thi\u0300 pha\u0309i ti\u0300m ca\u0301ch ti\u00ea\u0301t gia\u0309m chi phi\u0301; ho\u0103\u0323c cu\u0300ng t\u0103ng doanh thu, t\u0103ng chi phi\u0301 nh\u01b0ng t\u00f4\u0301c \u0111\u00f4\u0323 t\u0103ng doanh thu pha\u0309i l\u01a1\u0301n h\u01a1n t\u00f4\u0301c \u0111\u00f4\u0323 t\u0103ng chi phi\u0301.<\/span><\/p>\n

Nh\u01b0 v\u00e2\u0323y chu\u0301ng ta co\u0301 th\u00ea\u0309 kh\u0103\u0309ng \u0111i\u0323nh r\u0103\u0300ng, n\u00ea\u0301u no\u0301i ba\u0301n ha\u0300ng la\u0300 \u0111\u00ea\u0309 ki\u00ea\u0301m ti\u00ea\u0300n thi\u0300 k\u00ea\u0301 toa\u0301n la\u0300 \u0111\u00ea\u0309 gi\u01b0\u0303 ti\u00ea\u0300n. Ki\u1ebfm \u0111\u01b0\u01a1\u0323c bao nhi\u00eau ti\u00ea\u0300n kh\u00f4ng quan tro\u0323ng b\u0103\u0300ng gi\u01b0\u0303 \u0111\u01b0\u01a1\u0323c bao nhi\u00eau ti\u00ea\u0300n.\u201d<\/span><\/p>\n

N\u00f3i th\u00eam v\u1ec1 v\u1ea5n \u0111\u1ec1 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1 thu chi, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, b\u00e0 Ph\u1ea1m Th\u1ecb Quy\u00ean c\u0169ng chia s\u1ebb th\u00eam r\u1eb1ng:<\/span><\/h2>\n

\u201cNo\u0301i v\u00ea\u0300 go\u0301c \u0111\u00f4\u0323 t\u0103ng doanh thu, \u0111\u00ea\u0309 t\u0103ng \u0111\u01b0\u01a1\u0323c doanh thu thi\u0300 c\u00e2\u0300n pha\u0309i r\u00e2\u0301t nhi\u00ea\u0300u c\u00f4ng vi\u00ea\u0323c c\u00e2\u0300n pha\u0309i ph\u00e2n ti\u0301ch ti\u0301nh toa\u0301n t\u1ec9 m\u1ec9, ky\u0303 l\u01b0\u01a1\u0303ng tr\u01b0\u01a1\u0301c khi quy\u00ea\u0301t \u0111i\u0323nh th\u01b0\u0323c hi\u00ea\u0323n. Vi\u0301 du\u0323 nh\u01b0: nghi\u00ean c\u01b0\u0301u ph\u00e2n ti\u0301ch \u0111a\u0301nh gia\u0301 nhu c\u00e2\u0300u kha\u0301ch ha\u0300ng, sa\u0309n ph\u00e2\u0309m, chi\u00ea\u0301n l\u01b0\u01a1\u0323c truy\u00ea\u0300n th\u00f4ng PR, marketing, nh\u00e2n s\u01b0\u0323, \u0111i\u0323a \u0111i\u00ea\u0309m, k\u00eanh\u2026 ma\u0300 m\u00f4\u0303i c\u00f4ng vi\u00ea\u0323c pha\u0301t sinh \u0111\u00ea\u0300u ke\u0300m theo \u0111i\u00ea\u0300u ki\u00ea\u0323n v\u00ea\u0300 chi phi\u0301.<\/span><\/p>\n

No\u0301i v\u00ea\u0300 go\u0301c \u0111\u00f4\u0323 chi phi\u0301, trong th\u01b0\u0323c t\u00ea\u0301 kinh doanh lu\u00f4n lu\u00f4n song ha\u0300nh \u0111\u00f4\u0300ng th\u01a1\u0300i 3 loa\u0323i chi phi\u0301, \u0111o\u0301 la\u0300: chi phi\u0301 th\u01b0\u0323c; la\u0303ng phi\u0301; th\u00e2\u0301t thoa\u0301t. Trong \u0111o\u0301 r\u00e2\u0301t nhi\u00ea\u0300u chu\u0309 doanh nghi\u00ea\u0323p ch\u01b0a ph\u00e2n ti\u0301ch \u0111a\u0301nh gia\u0301 \u0111\u01b0\u01a1\u0323c 3 loa\u0323i chi phi\u0301 na\u0300y, \u0111\u0103\u0323c bi\u00ea\u0323t la\u0300 la\u0303ng phi\u0301, th\u00e2\u0301t thoa\u0301t no\u0301 t\u01b0\u0323a nh\u01b0 m\u01b0a d\u00e2\u0300m c\u01b0\u0301 ha\u0300ng nga\u0300y ba\u0300o mo\u0300n \u0111i ngu\u00f4\u0300n l\u01b0\u0323c cu\u0309a doanh nghi\u00ea\u0323p ma\u0300 ho\u0323 kh\u00f4ng h\u00ea\u0300 bi\u00ea\u0301t, ho\u0103\u0323c chi\u0309 bi\u00ea\u0301t \u01a1\u0309 m\u01b0\u0301c \u0111\u00f4\u0323 loa\u0301ng thoa\u0301ng r\u00f4\u0300i t\u0103\u0323c l\u01b0\u01a1\u0303i cho qua.<\/span><\/p>\n

Th\u1ef1c t\u1ebf, nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p hi\u00ea\u0323n \u0111ang t\u00e2\u0323p trung mo\u0323i ngu\u00f4\u0300n l\u01b0\u0323c cho vi\u00ea\u0323c la\u0300m th\u00ea\u0301 na\u0300o \u0111\u00ea\u0309 ba\u0301n \u0111\u01b0\u01a1\u0323c ha\u0300ng ma\u0300 ch\u01b0a da\u0300nh s\u01b0\u0323 quan t\u00e2m x\u01b0\u0301ng \u0111a\u0301ng cho vi\u00ea\u0323c ti\u0301nh toa\u0301n c\u00e2n \u0111\u00f4\u0301i thu, chi. Th\u00e2\u0323m chi\u0301 vi\u00ea\u0323c c\u00e2n \u0111\u00f4\u0301i thu, chi th\u01b0\u1eddng t\u00ednh to\u00e1n theo ki\u1ec3u ang \u00e1ng, t\u00ednh nh\u1ea9m, t\u00ednh cua trong l\u1ed7 v\u00e0 chi ti\u00eau v\u00f4 t\u1ed9i v\u1ea1 kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch, c\u01b0\u0301 th\u00e2\u0301y co\u0301 ti\u00ea\u0300n la\u0300 chi ma\u0300 kh\u00f4ng quan t\u00e2m \u0111\u00ea\u0301n nghi\u0303a vu\u0323 cu\u0309a m\u00f4\u0303i \u0111\u00f4\u0300ng ti\u00ea\u0300n thu \u0111\u01b0\u01a1\u0323c t\u01b0\u0300 kinh doanh g\u00f4\u0300m nh\u1eefng gi\u0300; l\u1ea5y v\u1ed1n ng\u1eafn h\u1ea1n \u0111\u1ea7u t\u01b0 cho d\u00e0i h\u1ea1n d\u1eabn \u0111\u1ebfn m\u1ea5t kh\u1ea3 n\u0103ng thanh kho\u1ea3n. H\u1ea7u h\u1ebft nh\u1eefng ch\u1ee7 doanh nghi\u1ec7p b\u1ecb ph\u00e1 s\u1ea3n \u0111\u1ec1u thu, chi ti\u1ec1n c\u0169ng nh\u01b0 ghi ch\u00e9p thu chi kh\u00f4ng c\u00f3 nguy\u00ean t\u1eafc.<\/span><\/p>\n

Nh\u01b0 v\u00e2\u0323y, doanh nghi\u1ec7p d\u00f9 doanh thu \u00edt hay nhi\u1ec1u v\u00e0 bao nhi\u00eau \u0111i n\u1eefa th\u00ec m\u1ed9t nguy\u00ean t\u1eafc b\u1ea5t di b\u1ea5t d\u1ecbch \u0111\u00f3 l\u00e0 lu\u00f4n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i thu, chi m\u1ecdi l\u00fac m\u1ecdi n\u01a1i v\u00e0 b\u1ea5t k\u1ef3 t\u00ecnh hu\u1ed1ng m\u1ea5t c\u00e2n \u0111\u1ed1i thu, chi na\u0300o xa\u0309y ra th\u00ec ph\u1ea3i ngay l\u1eadp t\u1ee9c t\u00ecm c\u00e1ch b\u00f9 \u0111\u1eafp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111u\u0309 do\u0300ng ti\u00ea\u0300n cho doanh nghi\u00ea\u0323p hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c.<\/span><\/p>\n

\u0110\u00ea\u0309 la\u0300m \u0111\u01b0\u01a1\u0323c \u0111i\u00ea\u0300u na\u0300y thi\u0300 mo\u0323i hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh cu\u0309a doanh nghi\u00ea\u0323p la\u0300m cho \u0111\u00f4\u0300ng ti\u00ea\u0300n trong doanh nghi\u00ea\u0323p cu\u0303ng pha\u0309i lu\u00e2n chuy\u00ea\u0309n theo \u0111\u00ea\u0300u pha\u0309i \u0111\u01b0\u01a1\u0323c ghi la\u0323i m\u00f4\u0323t ca\u0301ch th\u01b0\u01a1\u0300ng xuy\u00ean, li\u00ean tu\u0323c, chi\u0301nh xa\u0301c, ty\u0309 my\u0309, ki\u0323p th\u01a1\u0300i; mo\u0323i bi\u00ea\u0301n \u0111\u00f4\u0323ng thu chi pha\u0309i \u0111\u01b0\u01a1\u0323c th\u00ea\u0309 hi\u00ea\u0323n b\u0103\u0300ng con s\u00f4\u0301. Vi\u0300 con s\u00f4\u0301 pha\u0309n \u00e1nh th\u01b0\u0323c ch\u00e2\u0301t mo\u0323i hoa\u0323t \u0111\u00f4\u0323ng cu\u0309a doanh nghi\u00ea\u0323p.<\/span><\/p>\n

V\u00ec v\u1eady, \u0111\u1ec3 kh\u1eafc ph\u1ee5c, ch\u1ea5n ch\u1ec9nh, ph\u00f2ng ng\u1eeba r\u1ee7i ro trong l\u0129nh v\u1ef1c n\u00e0y, c\u00e1c doanh nghi\u1ec7p, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i trang b\u1ecb cho m\u00ecnh nh\u1eefng k\u1ef9 n\u0103ng, ki\u1ebfn th\u1ee9c c\u1ee5 th\u1ec3 trong qu\u1ea3n l\u00fd, b\u1ea3o t\u1ed3n, ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p \u0111\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.\u201d<\/span><\/p>\n

L\u1eddi k\u1ebft:<\/span><\/h2>\n

V\u1ea5n \u0111\u1ec1 l\u00e3ng ph\u00ed, th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n doanh nghi\u1ec7p \u0111ang di\u1ec5n ra r\u1ea5t th\u01b0\u1eddng xuy\u00ean v\u00e0 khi\u1ebfn c\u00e1c ch\u1ee7 doanh nghi\u1ec7p \u0111au \u0111\u1ea7u. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n vi\u00ean c\u00f3 chuy\u00ean m\u00f4n v\u00e0 t\u1eadn t\u00e2m trong c\u00f4ng vi\u1ec7c l\u00e0 r\u1ea5t quan\u00a0 tr\u1ecdng. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 m\u1ed9t s\u1ef1 l\u1ef1a ch\u1ecdn th\u00f4ng minh.<\/span><\/p>\n

Ph\u01b0\u01a1ng Nam l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1edbi h\u01a1n 13 n\u0103m kinh nghi\u1ec7m. Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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