{"id":2156,"date":"2019-02-21T10:24:37","date_gmt":"2019-02-21T03:24:37","guid":{"rendered":"https:\/\/startbooks.misa.vn\/?p=2156"},"modified":"2019-09-05T17:46:02","modified_gmt":"2019-09-05T10:46:02","slug":"ke-toan-doanh-nghiep-sieu-nho-lam-nhung-cong-viec-gi","status":"publish","type":"post","link":"https:\/\/startbooks.misa.vn\/2156\/ke-toan-doanh-nghiep-sieu-nho-lam-nhung-cong-viec-gi\/","title":{"rendered":"K\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?"},"content":{"rendered":"

T\u1ea1i c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, do s\u1ed1 l\u01b0\u1ee3ng c\u00e1c ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch kh\u00f4ng qu\u00e1 l\u1edbn n\u00ean h\u1ea7u nh\u01b0 c\u00e1c doanh nghi\u1ec7p ch\u1ec9 c\u00f3 t\u1eeb 1-2 k\u1ebf to\u00e1n. V\u1eady k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec v\u00e0 l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

>>\u00a0Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?<\/a>
\n>>\u00a0Doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0 g\u00ec? Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a>
\n>>\u00a0Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 n\u00e0o?<\/a><\/p>\n

I. K\u1ebf to\u00e1n si\u00eau nh\u1ecf v\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9<\/h2>\n

1. S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/h3>\n

C\u00f4ng vi\u1ec7c v\u0103n th\u01b0, h\u00e0nh ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c h\u1ea7u nh\u01b0 k\u1ebf to\u00e1n c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n. Ch\u00ednh v\u00ec v\u1eady c\u00e1c b\u1ea1n c\u1ea7n c\u00f3 th\u00f3i quen s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb khoa h\u1ecdc v\u00e0 d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm.<\/p>\n

– N\u1ebfu \u0111\u01b0\u1ee3c ch\u1ee7 doanh nghi\u1ec7p giao cho b\u1ea1n qu\u1ea3n l\u00fd con d\u1ea5u, b\u1ea1n ph\u1ea3i c\u1ea5t gi\u1eef c\u1ea9n th\u1eadn. \u0110\u1ed3ng th\u1eddi vi\u1ec7c h\u1ecdc \u0111\u00f3ng d\u1ea5u v\u00e0o t\u1eebng lo\u1ea1i c\u00f4ng v\u0103n, gi\u1ea5y t\u1edd, h\u1ee3p \u0111\u1ed3ng, UNC, SEC ti\u1ec1n m\u1eb7t c\u0169ng r\u1ea5t quan tr\u1ecdng.<\/p>\n

– L\u01b0u h\u1ed3 h\u1ed3 s\u01a1: C\u00e1c b\u1ea1n c\u1ea7n ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1, s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/p>\n

\"ke-toan-doanh-nghiep-sieu-nho-lam-nhung-cong-viec-gi\"<\/p>\n

2. Th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7t h\u00e0ng, g\u1ecdi h\u00e0ng…ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/h3>\n

\u2022 \u0110\u1ed1i v\u1edbi ph\u1ea7n mua h\u00e0ng:
\n– N\u1ebfu doanh nghi\u1ec7p b\u1ea1n ch\u01b0a c\u00f3 s\u1eb5n nh\u00e0 cung c\u1ea5p th\u00ec c\u00e1c b\u1ea1n n\u00ean t\u00ecm 2 \u0111\u1ebfn 3 nh\u00e0 cung c\u1ea5p c\u00f3 m\u1eb7t h\u00e0ng m\u00e0 DN c\u1ea7n, sau \u0111\u00f3 y\u00eau c\u1ea7u h\u1ecd g\u1eedi b\u00e1o gi\u00e1.
\n– Sau khi nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1, c\u00e1c b\u1ea1n b\u1ea3ng so s\u00e1nh b\u00e1o gi\u00e1 c\u1ee7a 2 ho\u1eb7c 3 nh\u00e0 cung c\u1ea5p tr\u00ecnh s\u1ebfp \u0111\u1ec3 s\u1ebfp duy\u1ec7t. Sau \u0111\u00e3 duy\u1ec7t xong th\u00ec ti\u1ebfn h\u00e0nh 2 b\u00ean l\u00e0m h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c l\u00e0m \u0111\u01a1n \u0111\u1eb7t h\u00e0ng
\n– Sau khi c\u00f3 \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng th\u00ec b\u1ea1n ch\u1ec9 vi\u1ec7c g\u1ecdi h\u00e0ng m\u1ed7i khi c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00e0ng
\n– Ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 tr\u00ean th\u00ec khi nh\u1eadn h\u00e0ng ph\u1ea3i nh\u1eadn k\u00e8m theo h\u1ed3 s\u01a1: phi\u1ebfu XK ho\u1eb7c bi\u00ean b\u1ea3n giao h\u00e0ng, h\u00f3a \u0111\u01a1n GTGT.<\/p>\n

\u2022 \u0110\u1ed1i v\u1edbi ph\u1ea7n b\u00e1n h\u00e0ng:
\n– K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00e1o gi\u00e1 g\u1eedi kh\u00e1ch h\u00e0ng, sau \u0111\u00f3 nh\u1eadn \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ebfu c\u00f3), l\u00e0m h\u1ee3p \u0111\u1ed3ng, xu\u1ea5t h\u00e0ng cho kh\u00e1ch h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n GTGT (n\u1ebfu c\u00f3)<\/p>\n

3. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00e1c b\u1ea1n c\u1ea7n l\u00e0m.<\/h3>\n

\u2022 K\u1ebf to\u00e1n thanh to\u00e1n v\u00e0 c\u00f4ng n\u1ee3 :
\nH\u00e0ng ng\u00e0y k\u1ebf to\u00e1n c\u1ea7n l\u1eadp phi\u1ebfu thu, chi, UNC \u0111\u1ec3 thanh to\u00e1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, tr\u1ea3 nh\u00e0 cung c\u1ea5p ho\u1eb7c thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng; theo d\u00f5i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p; c\u00f4ng n\u1ee3 c\u1ee7a nh\u00e2n vi\u00ean. Cu\u1ed1i ng\u00e0y, k\u1ebf to\u00e1n ch\u1ed1t s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t \u0111\u1ec3 chi\u1ebfu v\u1edbi qu\u1ef9, ng\u00e2n h\u00e0ng cu\u1ed1i th\u00e1ng l\u1ea5y s\u1ed5 ph\u1ee5 v\u1ec1 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu ti\u1ec1n qu\u1ef9 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 ph\u1ee5 c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n

\u2022 K\u1ebf to\u00e1n v\u1eadt t\u01b0 h\u00e0ng h\u00f3a:
\nL\u1eadp phi\u1ebfu nh\u1eadp, xu\u1ea5t v\u00e0 theo d\u00f5i nh\u1eadp, xu\u1ea5t v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, l\u1eadp t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n v\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/p>\n

\u2022 K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh
\n– T\u00ednh gi\u00e1 xu\u1ea5t kho h\u00e0ng h\u00f3a.
\n– Cu\u1ed1i th\u00e1ng t\u00ednh l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng. V\u00e0 chi l\u01b0\u01a1ng (N\u1ebfu c\u00f3) ho\u1eb7c l\u00fac s\u1ebfp y\u00eau c\u1ea7u chi
\n– Theo d\u00f5i CCDC v\u00e0 TSC\u0110 ph\u00e2n b\u1ed5 ch\u00fang v\u00e0o cu\u1ed1i th\u00e1ng.
\n– T\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t<\/p>\n

\u2022 K\u1ebf to\u00e1n chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7
\n– T\u1eadp h\u1ee3p chi ph\u00ed cho d\u1ecbch v\u1ee5 v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi DV
\n– T\u1eadp h\u1ee3p chi ph\u00ed cho c\u00f4ng tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng.
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed
\n– T\u00ednh k\u1ebft qu\u1ea3 l\u00e3i l\u1ed7<\/p>\n

\"cong-viec-ke-toan-doanh-nghiep-sieu-nho\"<\/p>\n

II. K\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c v\u1ec1 Thu\u1ebf<\/h2>\n

1. Vi\u1ec7c \u0111\u1ea7u ti\u00ean ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a DN<\/h3>\n

– K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ng\u00e0nh ngh\u1ec1 tr\u00ean \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 hay kh\u00f4ng?
\n– Ki\u1ec3m tra v\u1ed1n g\u00f3p \u0111\u00e3 g\u00f3p \u0111\u1ee7 ch\u01b0a (\u0110\u1ed1i chi\u1ebfu v\u1ed1n tr\u00ean \u0110KKD v\u1edbi s\u1ed1 d\u01b0 c\u00f3 hi\u1ec7n t\u1ea1i tr\u00ean TK 4111)
\n– Ki\u1ec3m tra m\u1eabu 06\/GTGT c\u1ee7a DN \u0111\u1ec3 xem th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (DN m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 th\u00e0nh l\u1eadp l\u00e2u r\u1ed3i nh\u01b0ng c\u00f3 DT nh\u1ecf h\u01a1n 1 t\u1ef7\/1 n\u0103m)
\n– K\u1ebf to\u00e1n ki\u1ec3m tra th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a DN (Tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u01b0a ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o nh\u01b0ng h\u00f3a \u0111\u01a1n v\u1eabn \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng)
\n– K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u00e3 c\u00f3 \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo TT 45\/2013
\n– K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra xem \u0111\u00e3 c\u00f3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/p>\n

2. H\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd k\u00ea khai, b\u00e1o c\u00e1o<\/h3>\n

H\u00e0ng th\u00e1ng\/qu\u00fd k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNCN (n\u1ebfu c\u00f3), l\u00e0m b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u00ednh thu\u1ebf TNDN t\u1ea1m n\u1ed9p (n\u1ebfu c\u00f3) ph\u00e1t sinh s\u1ed1 ti\u1ec1n th\u00ec \u0111em n\u1ed9p ti\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai, h\u1ea1n n\u1ed9p c\u1ee7a ng\u00e0y 20 th\u00e1ng sau, h\u1ea1n n\u1ed9p qu\u00fd ng\u00e0y 30 th\u00e1ng ti\u1ebfp theo c\u1ee7a qu\u00fd sau.<\/p>\n

L\u01b0u \u00fd: N\u1ebfu c\u00f4ng ty c\u00e1c b\u1ea1n c\u00f3 m\u1eb7t h\u00e0ng ph\u1ea3i ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ph\u1ea3i k\u00ea khai theo th\u00e1ng.<\/p>\n

\u2022 H\u01b0\u1edbng d\u1eabn c\u00e1c c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thu\u1ebf.
\n\u0110\u1ea7u n\u0103m k\u1ebf to\u00e1n l\u1eadp b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn n\u0103m nay v\u1ec1 l\u1ee3i nhu\u1eadn n\u0103m tr\u01b0\u1edbc.
\nTr\u00edch thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m.
\nH\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed, ch\u1ee9ng t\u1eeb kh\u00e1c \u2026
\nH\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra
\nH\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb Ng\u00e2n h\u00e0ng
\nK\u1ebft chuy\u1ec3n thu\u1ebf GTGT (Nguy\u00ean t\u1eafc k\u1ebft chuy\u1ec3n theo s\u1ed1 thu\u1ebf c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf)<\/p>\n

\u2022 Ki\u1ec3m tra thu\u1ebf :
\n– Thu\u1ebf \u0110\u1ea7u v\u00e0o \u0111\u1ed1i chi\u1ebfu b\u1ea3ng k\u00ea mua v\u00e0o \u1edf ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf v\u1edbi PS n\u1ee3 TK 133 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n
\n– Thu\u1ebf \u0110\u1ea7u ra \u0111\u1ed1i chi\u1ebfu b\u1ea3ng k\u00ea b\u00e1n ra \u1edf ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf v\u1edbi PS c\u00f3 TK 3331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n
\n– Ki\u1ec3m tra t\u1ed5ng h\u1ee3p thu\u1ebf
\n\u0110\u1ed1i chi\u1ebfu b\u1ea3ng t\u1edd khai t\u1ed5ng h\u1ee3p \u1edf ph\u1ea7n b\u00e1o c\u00e1o thu\u1ebf n\u1ebfu ph\u00e1t sinh \u1edf ch\u1ec9 ti\u00eau 40 th\u00ec \u0111\u1ed1i chi\u1ebfu ph\u1ea3i = v\u1edbi s\u1ed1 d\u01b0 c\u00f3 TK 3331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n. N\u1ebfu ph\u00e1t sinh tr\u00ean ch\u1ec9 ti\u00eau 43 th\u00ec \u0111\u1ed1i chi\u1ebfu ph\u1ea3i = v\u1edbi s\u1ed1 d\u01b0 n\u1ee3 TK 133 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n
\nT\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho.
\nS\u1ed1 ti\u1ec1n t\u1ed3n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0ng t\u1ed3n kho = s\u1ed1 ti\u1ec1n b\u00ean d\u01b0 n\u1ee3 TK 156 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n
\nKi\u1ec3m tra c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, c\u00f4ng n\u1ee3 kh\u00e1c TK: 131,331,141,138,\u2026
\n– C\u00e1ch ki\u1ec3m tra:
\nS\u1ed1 ti\u1ec1n b\u00ean d\u01b0 n\u1ee3 c\u1ee7a b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 = S\u1ed1 ti\u1ec1n b\u00ean d\u01b0 n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 t\u01b0\u01a1ng \u1ee9ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u00e0 ki\u1ec3m tra s\u1ed1 ti\u1ec1n d\u01b0 c\u00f3 t\u01b0\u01a1ng t\u1ef1.
\nCu\u1ed1i th\u00e1ng L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc Ng\u1eafn h\u1ea1n.
\n– \u0110\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n tr\u00ean c\u1ed9t gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u1ea3ng ph\u00e2n b\u1ed5 ng\u1eafn h\u1ea1n = S\u1ed1 ti\u1ec1n B\u00ean d\u01b0 n\u1ee3 TK 142 c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i TK.
\nCu\u1ed1i th\u00e1ng L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed CCDC v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n.
\n– \u0110\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n tr\u00ean c\u1ed9t gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u1ea3ng ph\u00e2n b\u1ed5 d\u00e0i h\u1ea1n = S\u1ed1 ti\u1ec1n B\u00ean d\u01b0 n\u1ee3 TK 242 c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i TK.
\nCu\u1ed1i th\u00e1ng L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao
\n– \u0110\u1ed1i chi\u1ebfu b\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n .
\n\u0110\u1ed1i chi\u1ebfu S\u1ed1 ti\u1ec1n tr\u00ean c\u1ed9t gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 TSC\u0110 = S\u1ed1 ti\u1ec1n b\u00ean d\u01b0 n\u1ee3 TK 2111. S\u1ed1 ti\u1ec1n tr\u00ean c\u1ed9t kh\u1ea5u hao l\u0169y k\u1ebf cu\u1ed1i k\u1ef3 = S\u1ed1 ti\u1ec1n b\u00ean d\u01b0 c\u00f3 TK 214
\nCu\u1ed1i th\u00e1ng t\u00ednh l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n l\u01b0\u01a1ng, tr\u00edch c\u00e1c kho\u1ea3n BH theo l\u01b0\u01a1ng
\nChi l\u01b0\u01a1ng
\n(N\u1ebfu DN l\u1ea5y l\u01b0\u01a1ng b\u00ean n\u1ed9i b\u1ed9 \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean thu\u1ebf th\u00ec c\u00e1c b\u1ea1n l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb n\u1ed9i b\u1ed9, c\u00f2n n\u1ebfu kh\u00f4ng th\u00ec ph\u1ea3i c\u00e2n \u0111\u1ed1i ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n, ch\u1ebf \u0111\u1ed9 \u0111\u01b0a v\u00e0o cho ph\u00f9 h\u1ee3p)
\nT\u00ednh gi\u00e1 th\u00e0nh (N\u1ebfu c\u00f3)
\n+ N\u1ebfu DN l\u00e0 d\u1ecbch v\u1ee5 th\u00ec b\u1ea1n l\u00e0m th\u00eam b\u01b0\u1edbc t\u1eadp h\u1ee3p chi ph\u00ed cho t\u1eebng d\u1ecbch v\u1ee5 tr\u00ean TK 154 (chi ti\u1ebft V\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, chi ph\u00ed chung cho d\u1ecbch v\u1ee5) sau \u0111\u00f3 t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5.
\n+ N\u1ebfu l\u00e0 DN SX th\u00ec c\u00e1c b\u1ea1n c\u1ea7n th\u00eam c\u00e1c b\u01b0\u1edbc sau; Xu\u1ea5t kho VNL \u0111\u1ec3 s\u1ea3n xu\u1ea5t, t\u1eadp h\u1ee3p chi ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m tr\u00ean TK 154 sau \u0111\u00f3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, ti\u1ebfp \u0111\u1ebfn nh\u1eadp kho TP (ph\u1ea7n n\u00e0y \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft c\u1ee5 th\u1ec3 v\u1ec1 t\u00ednh gi\u00e1 th\u00e0nh SX r\u1ed3i m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft tr\u01b0\u1edbc)
\n+ N\u1ebfu l\u00e0 XD th\u00ec t\u1eadp h\u1ee3p chi ph\u00ed NVLTT, chi ph\u00ed NCTT, chi ph\u00ed m\u00e1y thi c\u00f4ng, chi ph\u00ed SXC sau \u0111\u00f3 t\u00ednh gi\u00e1 th\u00e0nh cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/p>\n

\"ke-toan-doanh-nghiep-sieu-nho-quan-ly-chi-phi\"<\/p>\n