4.1 L\u00e3nh \u0110\u1ea1o, Gi\u00e1m S\u00e1t<\/strong><\/span><\/h3>\nCFO th\u1ef1c hi\u1ec7n vai tr\u00f2 \u0111i\u1ec1u h\u00e0nh to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u1ed1i t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. H\u1ecd tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ea1o \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy tr\u00ecnh, ti\u00eau chu\u1ea9n \u0111\u1ec1 ra. H\u1ecd c\u1ea7n theo d\u00f5i ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c, \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean, ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c.<\/p>\n
Ch\u1ee9c N\u0103ng C\u1ee7a Gi\u00e1m \u0110\u1ed1c T\u00e0i Ch\u00ednh Chief Financial Officer L\u00e0 G\u00ec?\/center><\/center><\/figcaption><\/figure>\nCFO ph\u1ea3i thi\u1ebft l\u1eadp c\u00e1c m\u1ee5c ti\u00eau, ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh cho t\u1eebng b\u1ed9 ph\u1eadn. H\u1ecd x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p, khuy\u1ebfn kh\u00edch s\u00e1ng ki\u1ebfn c\u1ea3i ti\u1ebfn t\u1eeb nh\u00e2n vi\u00ean. Ch\u1ee9c n\u0103ng l\u00e3nh \u0111\u1ea1o c\u00f2n th\u1ec3 hi\u1ec7n qua vi\u1ec7c \u0111\u00e0o t\u1ea1o, ph\u00e1t tri\u1ec3n \u0111\u1ed9i ng\u0169 k\u1ebf th\u1eeba, t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho nh\u00e2n vi\u00ean ho\u00e0n th\u00e0nh xu\u1ea5t s\u1eafc nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/p>\n
4.2 Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\nCFO \u0111\u1ea3m nh\u1eadn tr\u1ecdng tr\u00e1ch ki\u1ec3m so\u00e1t m\u1ecdi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u1ecd gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd d\u00f2ng ti\u1ec1n v\u00e0o ra, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3, \u0111\u00fang m\u1ee5c \u0111\u00edch. C\u1ee5 th\u1ec3 c\u00f4ng vi\u1ec7c c\u1ee7a CFO \u0111\u00f3 l\u00e0 theo d\u00f5i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ea3m b\u1ea3o ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ee3p l\u00fd, t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n doanh nghi\u1ec7p.<\/p>\n
4.3 L\u1eadp K\u1ebf Ho\u1ea1ch<\/strong><\/span><\/h3>\nCFO ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n cho doanh nghi\u1ec7p. H\u1ecd x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch chi ti\u1ebft cho t\u1eebng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n, d\u1ef1 b\u00e1o nhu c\u1ea7u v\u1ed1n t\u01b0\u01a1ng lai. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch bao g\u1ed3m ph\u00e2n t\u00edch c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 ti\u1ec1m n\u0103ng, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u00e0i ch\u00ednh, thi\u1ebft l\u1eadp c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh kh\u1ea3 thi.<\/p>\n
H\u1ecd c\u0169ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch linh ho\u1ea1t theo bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng. H\u1ecd x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng cho nh\u1eefng t\u00ecnh hu\u1ed1ng b\u1ea5t ng\u1edd, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n c\u00f3 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh d\u1ed3i d\u00e0o cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng. M\u1ed9t CFO gi\u1ecfi s\u1ebd c\u00f3 kh\u1ea3 n\u0103ng nh\u00ecn nh\u1eadn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh kinh t\u1ebf v\u0129 m\u00f4, xu h\u01b0\u1edbng ng\u00e0nh \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n
5. M\u1ed9t S\u1ed1 CFO N\u1ed5i Ti\u1ebfng<\/strong><\/span><\/h2>\nTrong ng\u00e0nh t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, nhi\u1ec1u CFO \u0111\u00e3 \u0111\u1ec3 l\u1ea1i d\u1ea5u \u1ea5n \u0111\u1eb7c bi\u1ec7t qua nh\u1eefng th\u00e0nh t\u1ef1u xu\u1ea5t s\u1eafc. H\u1ecd kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ba m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n c\u1ea3m h\u1ee9ng cho th\u1ebf h\u1ec7 k\u1ebf c\u1eadn.<\/p>\n
5.1 B\u00e0 D\u01b0\u01a1ng Th\u1ecb Mai Hoa – CFO Vingroup<\/strong><\/span><\/h3>\nB\u00e0 Mai Hoa t\u1eebng \u0111\u1ea3m nhi\u1ec7m v\u1ecb tr\u00ed CFO c\u1ee7a T\u1eadp \u0111o\u00e0n Vingroup – m\u1ed9t trong nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n l\u1edbn nh\u1ea5t Vi\u1ec7t Nam. D\u01b0\u1edbi s\u1ef1 \u0111i\u1ec1u h\u00e0nh t\u00e0i ch\u00ednh c\u1ee7a b\u00e0, Vingroup \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng nhi\u1ec1u th\u01b0\u01a1ng v\u1ee5 quan tr\u1ecdng, ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu qu\u1ed1c t\u1ebf tr\u1ecb gi\u00e1 h\u00e0ng t\u1ef7 USD. B\u00e0 g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p, minh b\u1ea1ch theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf cho t\u1eadp \u0111o\u00e0n.<\/p>\n
Th\u00e0nh c\u00f4ng c\u1ee7a b\u00e0 th\u1ec3 hi\u1ec7n qua vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n hi\u1ec7u qu\u1ea3 cho c\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m, t\u1ed1i \u01b0u h\u00f3a c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh t\u1eadp \u0111o\u00e0n. D\u01b0\u1edbi th\u1eddi k\u1ef3 c\u1ee7a b\u00e0, Vingroup li\u00ean t\u1ee5c m\u1edf r\u1ed9ng quy m\u00f4, tham gia v\u00e0o nhi\u1ec1u l\u0129nh v\u1ef1c m\u1edbi nh\u01b0 c\u00f4ng ngh\u1ec7, s\u1ea3n xu\u1ea5t \u00f4 t\u00f4, nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n.<\/p>\n
5.2 L\u00ea Th\u00e0nh Li\u00eam – CFO Vinamilk<\/strong><\/span><\/h3>\n\u00d4ng L\u00ea Th\u00e0nh Li\u00eam \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh t\u1ea1i Vinamilk – doanh nghi\u1ec7p s\u1eefa h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam. D\u01b0\u1edbi s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a \u00f4ng, Vinamilk duy tr\u00ec t\u0103ng tr\u01b0\u1edfng \u1ed5n \u0111\u1ecbnh, \u0111\u1ea1t nhi\u1ec1u ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh \u1ea5n t\u01b0\u1ee3ng. \u00d4ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng cho c\u00f4ng ty.<\/p>\n
Nh\u1eefng quy\u1ebft s\u00e1ch t\u00e0i ch\u00ednh d\u01b0\u1edbi th\u1eddi \u00f4ng Li\u00eam gi\u00fap Vinamilk th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng nhi\u1ec1u th\u01b0\u01a1ng v\u1ee5 M&A, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. \u00d4ng c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi vi\u1ec7c tri\u1ec3n khai c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh t\u1ed1i \u01b0u chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n, \u0111\u00f3ng g\u00f3p v\u00e0o v\u1ecb th\u1ebf d\u1eabn \u0111\u1ea7u ng\u00e0nh s\u1eefa c\u1ee7a Vinamilk.<\/p>\n
5.3 Gary Crittenden – CFO American Express<\/strong><\/span><\/h3>\nGary Crittenden n\u1ed5i ti\u1ebfng v\u1edbi vai tr\u00f2 CFO t\u1ea1i American Express, m\u1ed9t trong nh\u1eefng t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi. D\u01b0\u1edbi s\u1ef1 d\u1eabn d\u1eaft v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u00f4ng, American Express \u0111\u00e3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i m\u1ea1nh m\u1ebd m\u00f4 h\u00ecnh kinh doanh, t\u1eadp trung v\u00e0o d\u1ecbch v\u1ee5 th\u1ebb t\u00edn d\u1ee5ng cao c\u1ea5p. \u00d4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn nh\u1edd kh\u1ea3 n\u0103ng d\u1ef1 b\u00e1o xu h\u01b0\u1edbng th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/p>\n
Th\u00e0nh t\u1ef1u n\u1ed5i b\u1eadt c\u1ee7a \u00f4ng \u0111\u00f3 l\u00e0 t\u00e1i c\u1ea5u tr\u00fac danh m\u1ee5c \u0111\u1ea7u t\u01b0, c\u1eaft gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hi\u1ec7u qu\u1ea3. Nh\u1edd s\u1ef1 \u0111i\u1ec1u h\u00e0nh t\u00e0i ba c\u1ee7a \u00f4ng, American Express \u0111\u00e3 v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n c\u1ee7a cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, duy tr\u00ec v\u1ecb th\u1ebf d\u1eabn \u0111\u1ea7u trong ng\u00e0nh d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n
6. K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 C\u1ee7a M\u1ed9t Chief Financial Officer<\/strong><\/span><\/h2>\n\u0110\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t CFO xu\u1ea5t s\u1eafc, ng\u01b0\u1eddi \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed n\u00e0y c\u1ea7n trang b\u1ecb m\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng thi\u1ebft y\u1ebfu nh\u01b0:<\/p>\n
6.1 C\u00f3 Ki\u1ebfn Th\u1ee9c V\u1ec1 K\u1ebf To\u00e1n V\u00e0 Ph\u00e2n T\u00edch T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\nCFO ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n n\u00e0y gi\u00fap h\u1ecd hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh. H\u1ecd c\u1ea7n kh\u1ea3 n\u0103ng \u0111\u1ecdc hi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eadn di\u1ec7n nh\u1eefng \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng trong s\u1ed1 li\u1ec7u.<\/p>\n
Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh c\u0169ng c\u1ea7n th\u00e0nh th\u1ea1o c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh ti\u00ean ti\u1ebfn, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p. Ki\u1ebfn th\u1ee9c n\u00e0y gi\u00fap h\u1ecd \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh c\u01a1 c\u1ea5u v\u1ed1n t\u1ed1i \u01b0u. Vi\u1ec7c am hi\u1ec3u s\u00e2u r\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f2n h\u1ed7 tr\u1ee3 CFO trong ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n.<\/p>\n
6.2 Kh\u1ea3 N\u0103ng N\u1eafm B\u1eaft, Ph\u00e2n T\u00edch V\u00e0 B\u00e1o C\u00e1o D\u1eef Li\u1ec7u<\/strong><\/span><\/h3>\nCFO c\u1ea7n ph\u00e1t tri\u1ec3n kh\u1ea3 n\u0103ng x\u1eed l\u00fd th\u00f4ng tin nhanh ch\u00f3ng, ch\u00ednh x\u00e1c t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau. H\u1ecd ph\u1ea3i bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch d\u1eef li\u1ec7u ti\u00ean ti\u1ebfn, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 li\u1ec7u th\u00f4 th\u00e0nh th\u00f4ng tin c\u00f3 gi\u00e1 tr\u1ecb. K\u1ef9 n\u0103ng n\u00e0y gi\u00fap h\u1ecd ph\u00e1t hi\u1ec7n xu h\u01b0\u1edbng, d\u1ef1 b\u00e1o r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
Kh\u1ea3 n\u0103ng tr\u00ecnh b\u00e0y th\u00f4ng tin ph\u1ee9c t\u1ea1p d\u01b0\u1edbi d\u1ea1ng d\u1ec5 hi\u1ec3u c\u0169ng r\u1ea5t quan tr\u1ecdng. CFO th\u01b0\u1eddng xuy\u00ean ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi ban l\u00e3nh \u0111\u1ea1o, c\u1ed5 \u0111\u00f4ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Vi\u1ec7c bi\u1ebft c\u00e1ch t\u1ed5 ch\u1ee9c, di\u1ec5n \u0111\u1ea1t th\u00f4ng tin logic gi\u00fap ng\u01b0\u1eddi nghe n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 nhanh ch\u00f3ng, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/p>\n
6.3 K\u1ef9 N\u0103ng M\u1ec1m<\/strong><\/span><\/h3>\nCFO c\u1ea7n ph\u00e1t tri\u1ec3n kh\u1ea3 n\u0103ng x\u1eed l\u00fd th\u00f4ng tin nhanh ch\u00f3ng, ch\u00ednh x\u00e1c t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau. H\u1ecd ph\u1ea3i bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch d\u1eef li\u1ec7u ti\u00ean ti\u1ebfn, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 li\u1ec7u th\u00f4 th\u00e0nh th\u00f4ng tin c\u00f3 gi\u00e1 tr\u1ecb. K\u1ef9 n\u0103ng n\u00e0y gi\u00fap h\u1ecd ph\u00e1t hi\u1ec7n xu h\u01b0\u1edbng, d\u1ef1 b\u00e1o r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
Kh\u1ea3 n\u0103ng tr\u00ecnh b\u00e0y th\u00f4ng tin ph\u1ee9c t\u1ea1p d\u01b0\u1edbi d\u1ea1ng d\u1ec5 hi\u1ec3u c\u0169ng r\u1ea5t quan tr\u1ecdng. CFO th\u01b0\u1eddng xuy\u00ean ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi ban l\u00e3nh \u0111\u1ea1o, c\u1ed5 \u0111\u00f4ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Vi\u1ec7c bi\u1ebft c\u00e1ch t\u1ed5 ch\u1ee9c, di\u1ec5n \u0111\u1ea1t th\u00f4ng tin logic gi\u00fap ng\u01b0\u1eddi nghe n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 nhanh ch\u00f3ng, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/p>\n
6.4 K\u1ef9 N\u0103ng L\u1eadp K\u1ebf Ho\u1ea1ch T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\nCFO ph\u1ea3i th\u00e0nh th\u1ea1o vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n cho doanh nghi\u1ec7p. H\u1ecd c\u1ea7n bi\u1ebft c\u00e1ch x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch chi ti\u1ebft, d\u1ef1 b\u00e1o nhu c\u1ea7u v\u1ed1n, thi\u1ebft l\u1eadp c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh kh\u1ea3 thi. K\u1ef9 n\u0103ng n\u00e0y bao g\u1ed3m kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch th\u1ecb tr\u01b0\u1eddng, \u0111\u00e1nh gi\u00e1 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0, nh\u1eadn di\u1ec7n r\u1ee7i ro ti\u1ec1m \u1ea9n.<\/p>\n
CFO c\u0169ng c\u1ea7n ph\u00e1t tri\u1ec3n kh\u1ea3 n\u0103ng \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch linh ho\u1ea1t theo bi\u1ebfn \u0111\u1ed9ng th\u1ef1c t\u1ebf. H\u1ecd ph\u1ea3i bi\u1ebft c\u00e1ch x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n s\u1eb5n s\u00e0ng \u1ee9ng ph\u00f3 v\u1edbi m\u1ecdi t\u00ecnh hu\u1ed1ng. K\u1ef9 n\u0103ng l\u1eadp k\u1ebf ho\u1ea1ch c\u00f2n th\u1ec3 hi\u1ec7n qua vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh h\u1ee3p l\u00fd gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, d\u1ef1 \u00e1n.<\/p>\n
6.5 K\u1ef9 N\u0103ng Qu\u1ea3n Tr\u1ecb T\u00e0i Ch\u00ednh D\u1ef1 \u00c1n<\/strong><\/span><\/h3>\nCFO c\u1ea7n n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho t\u1eebng d\u1ef1 \u00e1n ri\u00eang bi\u1ec7t. H\u1ecd ph\u1ea3i th\u00e0nh th\u1ea1o vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi ph\u00ed, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n. K\u1ef9 n\u0103ng n\u00e0y bao g\u1ed3m kh\u1ea3 n\u0103ng t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u01b0 NPV, IRR, th\u1eddi gian ho\u00e0n v\u1ed1n.<\/p>\n
Vi\u1ec7c theo d\u00f5i ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n, \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n cho d\u1ef1 \u00e1n c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ef1 chuy\u00ean nghi\u1ec7p. CFO ph\u1ea3i bi\u1ebft c\u00e1ch ph\u00e2n t\u00edch \u0111\u1ed9 nh\u1ea1y, x\u00e2y d\u1ef1ng k\u1ecbch b\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c nhau cho m\u1ed7i d\u1ef1 \u00e1n. K\u1ef9 n\u0103ng qu\u1ea3n tr\u1ecb d\u1ef1 \u00e1n gi\u00fap h\u1ecd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c hay d\u1eebng d\u1ef1 \u00e1n khi c\u1ea7n thi\u1ebft.<\/p>\n
6.6 K\u1ef9 N\u0103ng Qu\u1ea3n Tr\u1ecb D\u00f2ng Ti\u1ec1n<\/strong><\/span><\/h3>\nCFO c\u1ea7n th\u00e0nh th\u1ea1o vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0o ra c\u1ee7a doanh nghi\u1ec7p. H\u1ecd ph\u1ea3i n\u1eafm v\u1eefng k\u1ef9 thu\u1eadt d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n, l\u1eadp k\u1ebf ho\u1ea1ch thu chi, \u0111\u1ea3m b\u1ea3o thanh kho\u1ea3n. K\u1ef9 n\u0103ng n\u00e0y gi\u00fap doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru, tr\u00e1nh r\u1ee7i ro thi\u1ebfu h\u1ee5t v\u1ed1n \u0111\u1ed9t ng\u1ed9t.<\/p>\n
K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 C\u1ee7a M\u1ed9t Chief Financial Officer<\/center><\/figcaption><\/figure>\nC\u00f9ng v\u1edbi \u0111\u00f3, CFO ph\u1ea3i bi\u1ebft c\u00e1ch t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t, \u0111\u1ea7u t\u01b0 s\u1ed1 d\u01b0 t\u1ea1m th\u1eddi hi\u1ec7u qu\u1ea3. H\u1ecd c\u1ea7n ph\u00e1t tri\u1ec3n kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i gi\u1eefa nhu c\u1ea7u thanh kho\u1ea3n v\u1edbi sinh l\u1eddi t\u1eeb v\u1ed1n. K\u1ef9 n\u0103ng qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n c\u00f2n th\u1ec3 hi\u1ec7n qua vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed1i quan h\u1ec7 t\u1ed1t v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n khi c\u1ea7n.<\/p>\n
7. Quy\u1ec1n H\u1ea1n C\u1ee7a Chief Financial Officer Trong Doanh Nghi\u1ec7p<\/strong><\/span><\/h2>\nCFO s\u1edf h\u1eefu nh\u1eefng quy\u1ec1n h\u1ea1n \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p. H\u1ecd \u0111\u01b0\u1ee3c trao quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh quan tr\u1ecdng, t\u1eeb vi\u1ec7c k\u00fd duy\u1ec7t v\u0103n b\u1ea3n \u0111\u1ebfn ph\u00ea chu\u1ea9n ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
Trong ph\u1ea1m vi c\u00f4ng vi\u1ec7c, CFO c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n thu\u1ed9c kh\u1ed1i t\u00e0i ch\u00ednh. H\u1ecd ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 t\u00e0i ch\u00ednh – ng\u00e2n s\u00e1ch c\u1ee7a t\u1ed5 ch\u1ee9c. Quy\u1ec1n h\u1ea1n n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong vi\u1ec7c th\u1ef1c thi ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh xuy\u00ean su\u1ed1t doanh nghi\u1ec7p.<\/p>\n
CFO c\u00f2n \u0111\u01b0\u1ee3c trao quy\u1ec1n xem x\u00e9t, \u0111\u00e1nh gi\u00e1 c\u00e1c h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi tr\u00ecnh l\u00ean c\u1ea5p cao h\u01a1n. H\u1ecd nghi\u00ean c\u1ee9u n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u00e1c, ph\u00e2n t\u00edch t\u00ednh kh\u1ea3 thi c\u1ee7a th\u01b0\u01a1ng v\u1ee5. \u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u1edbn nh\u1ecf trong c\u00f4ng ty, CFO c\u00f3 quy\u1ec1n ph\u00ea duy\u1ec7t c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch, \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. H\u1ecd gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ban gi\u00e1m \u0111\u1ed1c th\u00f4ng qua, y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn khi c\u1ea7n thi\u1ebft. Ngo\u00e0i ra, CFO c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd duy\u1ec7t b\u00e1o c\u00e1o thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh, ki\u1ec3m tra r\u1ed3i tr\u00ecnh l\u00ean c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng.<\/p>\n
8. Thu Nh\u1eadp C\u1ee7a Chief Financial Officer Cao Kh\u00f4ng?<\/strong><\/span><\/h2>\nThu nh\u1eadp c\u1ee7a Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh thu\u1ed9c nh\u00f3m l\u01b0\u01a1ng cao trong th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng. M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 50-150 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u00f9y theo quy m\u00f4 doanh nghi\u1ec7p. C\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u01b0\u1eddng \u0111\u1ec1 xu\u1ea5t m\u1ee9c \u0111\u00e3i ng\u1ed9 h\u1ea5p d\u1eabn h\u01a1n so v\u1edbi c\u00f4ng ty trong n\u01b0\u1edbc.<\/p>\n
Ngo\u00e0i l\u01b0\u01a1ng c\u01a1 b\u1ea3n, CFO c\u00f2n nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u01b0: tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, \u0103n tr\u01b0a. Ch\u1ebf \u0111\u1ed9 th\u01b0\u1edfng c\u0169ng r\u1ea5t \u0111a d\u1ea1ng bao g\u1ed3m: th\u01b0\u1edfng theo hi\u1ec7u qu\u1ea3 kinh doanh, th\u01b0\u1edfng d\u1ef1 \u00e1n, th\u01b0\u1edfng cu\u1ed1i n\u0103m. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f2n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch chia c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu th\u01b0\u1edfng nh\u1eb1m g\u1eafn k\u1ebft l\u00e2u d\u00e0i.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, CFO \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n l\u1ee3i nh\u01b0: b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe cao c\u1ea5p, xe \u0111\u01b0a \u0111\u00f3n, ngh\u1ec9 m\u00e1t \u0111\u1ecbnh k\u1ef3, \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9. Nhi\u1ec1u c\u00f4ng ty c\u00f2n h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp cho con c\u00e1i, mua nh\u00e0 \u1edf gi\u00e1 \u01b0u \u0111\u00e3i. T\u1ed5ng thu nh\u1eadp h\u00e0ng n\u0103m c\u1ee7a CFO c\u00f3 th\u1ec3 \u0111\u1ea1t t\u1eeb 1-5 t\u1ef7 \u0111\u1ed3ng t\u00f9y theo n\u0103ng l\u1ef1c, kinh nghi\u1ec7m c\u00f9ng quy m\u00f4 t\u1ed5 ch\u1ee9c.<\/p>\n
9. L\u1ed9 Tr\u00ecnh Ngh\u1ec1 Nghi\u1ec7p C\u1ee7a Chief Financial Officer L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n\u0110a s\u1ed1 CFO th\u01b0\u1eddng c\u00f3 b\u1eb1ng c\u1ea5p \u0111\u1ea1i h\u1ecdc li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb kinh doanh. Nhi\u1ec1u ng\u01b0\u1eddi c\u0169ng theo h\u1ecdc c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh sau \u0111\u1ea1i h\u1ecdc nh\u01b0 MBA (Qu\u1ea3n tr\u1ecb Kinh doanh) ho\u1eb7c CFA (Ch\u1ee9ng ch\u1ec9 Ph\u00e2n t\u00edch T\u00e0i ch\u00ednh).<\/p>\n
\n- Giai \u0111o\u1ea1n 1: C\u00f3 kh\u00f4ng \u00edt CFO b\u1eaft \u0111\u1ea7u s\u1ef1 nghi\u1ec7p c\u1ee7a m\u00ecnh \u1edf v\u1ecb tr\u00ed Chuy\u00ean vi\u00ean ph\u00e2n t\u00edch t\u00e0i ch\u00ednh. Khi l\u00e0m vi\u1ec7c t\u1ea1i v\u1ecb tr\u00ed n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 t\u00edch l\u0169y kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/li>\n
- Giai \u0111o\u1ea1n 2: Sau khi c\u00f3 \u0111\u1ee7 kinh nghi\u1ec7m, b\u1ea1n c\u00f3 th\u1ec3 chuy\u1ec3n sang c\u00e1c v\u1ecb tr\u00ed chuy\u00ean vi\u00ean cao c\u1ea5p nh\u01b0: Chuy\u00ean vi\u00ean ph\u00e2n t\u00edch t\u00e0i ch\u00ednh c\u1ea5p cao, Chuy\u00ean vi\u00ean ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/li>\n
- Giai \u0111o\u1ea1n 3: B\u01b0\u1edbc ti\u1ebfp theo tr\u00ean con \u0111\u01b0\u1eddng tr\u1edf th\u00e0nh CFO l\u00e0 tr\u1edf th\u00e0nh qu\u1ea3n l\u00fd c\u1ea5p trung nh\u01b0: Tr\u01b0\u1edfng ph\u00f2ng ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh ho\u1eb7c Qu\u1ea3n l\u00fd T\u00e0i ch\u00ednh Chi nh\u00e1nh. T\u1ea1i c\u00e1c v\u1ecb tr\u00ed n\u00e0y, b\u1ea1n s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u00e1c chuy\u00ean vi\u00ean trong b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n
- Giai \u0111o\u1ea1n 4: Khi c\u00f3 \u0111\u1ee7 kinh nghi\u1ec7m v\u00e0 g\u1eb7t h\u00e1i \u0111\u01b0\u1ee3c nh\u1eefng th\u00e0nh t\u00edch v\u01b0\u1ee3t tr\u1ed9i, m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u0103ng ch\u1ee9c l\u00ean l\u00e0m Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh. Trong vai tr\u00f2 n\u00e0y, b\u1ea1n s\u1ebd l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u1ea3m nhi\u1ec7m tr\u00e1ch nhi\u1ec7m l\u1edbn trong vi\u1ec7c qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd r\u1ee7i ro.<\/li>\n
- Giai \u0111o\u1ea1n 5: M\u1ed9t s\u1ed1 CFO c\u00f3 th\u1ec3 ti\u1ebfn xa h\u01a1n v\u00e0 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n c\u1ee7a ban l\u00e3nh \u0111\u1ea1o c\u1ea5p cao (C-Level Executive), ch\u1eb3ng h\u1ea1n nh\u01b0 CEO.<\/li>\n<\/ul>\n
L\u01b0u \u00fd r\u1eb1ng l\u1ed9 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c, ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 c\u1ee7a c\u00f4ng ty. Th\u00eam v\u00e0o \u0111\u00f3, vi\u1ec7c h\u1ecdc h\u1ecfi li\u00ean t\u1ee5c v\u00e0 x\u00e2y d\u1ef1ng m\u1ea1ng l\u01b0\u1edbi m\u1ed1i quan h\u1ec7 c\u00f3 gi\u00e1 tr\u1ecb c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p c\u1ee7a m\u1ed9t CFO.<\/p>\n
10. So S\u00e1nh C\u00e1c V\u1ecb Tr\u00ed CFO, CEO, CPO, CHRO, CCO, CMO<\/strong><\/span><\/h2>\nHi\u1ec3u CFO l\u00e0 g\u00ec <\/strong>r\u1ed3i, nh\u01b0ng ch\u01b0a h\u1eb3n b\u1ea1n \u0111\u00e3 bi\u1ebft s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa CEO CFO<\/strong>, CPO, CHRO, CCO, CMO \u2013 c\u00e1c ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd th\u01b0\u1eddng g\u1eb7p trong doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft c\u00e1c v\u1ecb tr\u00ed n\u00e0y.<\/p>\n\n\n\nTi\u00eau ch\u00ed<\/strong><\/td>\nCFO<\/strong><\/td>\nCEO<\/strong><\/td>\n | | | |