{"id":29990,"date":"2024-09-29T11:12:47","date_gmt":"2024-09-29T04:12:47","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=29990"},"modified":"2025-02-14T08:35:14","modified_gmt":"2025-02-14T01:35:14","slug":"chi-phi-tai-chinh-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/chi-phi-tai-chinh-la-gi\/","title":{"rendered":"Chi Ph\u00ed T\u00e0i Ch\u00ednh L\u00e0 G\u00ec? 6 \u00dd Ngh\u0129a Quan Tr\u1ecdng \u0110\u1ed1i V\u1edbi Doanh Nghi\u1ec7p"},"content":{"rendered":"\n
Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/a>?<\/em><\/strong> M\u1ed9t k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i hi\u1ec3u ch\u00ednh x\u00e1c \u0111\u1ec3 t\u00ednh to\u00e1n lo\u1ea1i chi ph\u00ed n\u00e0y cho doanh nghi\u1ec7p. N\u00f3 l\u00e0 m\u1ed9t ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 c\u00f3 li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn nghi\u1ec7p v\u1ee5 khi h\u00e0nh ngh\u1ec1. C\u00f9ng t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 lo\u1ea1i chi ph\u00ed n\u00e0y qua nh\u1eefng ki\u1ebfn th\u1ee9c b\u1ed5 \u00edch \u0111\u01b0\u1ee3c JobsGO t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/strong>? Chi ph\u00ed t\u00e0i ch\u00ednh hay Financial Charges th\u01b0\u1eddng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh Vi\u1ec7t Nam, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m l\u00e3i vay, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c,…<\/p><\/blockquote>\n Theo h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 635. V\u1eady 635 l\u00e0 t\u00e0i kho\u1ea3n g\u00ec<\/strong>? \u0110\u00e2y l\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> chuy\u00ean d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn l\u00e3i vay, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, c\u00e1c kho\u1ea3n l\u1ed7 do \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh, chi ph\u00ed t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n.<\/p>\n Chi ph\u00ed n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu khi doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n, t\u00e1i c\u1ea5u tr\u00fac n\u1ee3 ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n l\u1edbn. T\u1ea1i Vi\u1ec7t Nam, c\u00e1c kho\u1ea3n l\u00e3i vay t\u1eeb ng\u00e2n h\u00e0ng, chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c c\u00e1c chi ph\u00ed ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh.<\/p>\n Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n, quy\u1ebft \u0111\u1ecbnh h\u01b0\u1edbng \u0111i t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt, ph\u00e2n t\u00edch c\u01a1 c\u1ea5u chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p, t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c l\u1eadp\u00a0<\/span>budget<\/span><\/strong>\u00a0(ng\u00e2n s\u00e1ch \u2013\u00a0<\/span>budget l\u00e0 g\u00ec<\/span><\/strong><\/a>: l\u00e0 m\u1ed9t k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh chi ti\u1ebft, d\u1ef1 tr\u00f9 c\u00e1c kho\u1ea3n thu chi trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh) cho doanh nghi\u1ec7p.<\/span><\/p>\n >>>Xem th\u00eam: <\/strong>Chi ph\u00ed c\u01a1 h\u1ed9i l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a chi ph\u00ed c\u01a1 h\u1ed9i nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/a><\/p>\n Hi\u1ec3u r\u00f5 \u00fd ngh\u0129a c\u1ee7a chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec <\/strong>gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n Chi ph\u00ed t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Trong ng\u00e0nh t\u00e0i ch\u00ednh<\/a><\/strong>, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ed1t l\u00f5i. M\u1ed9t c\u00f4ng ty c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh cao th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a vi\u1ec7c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh l\u1edbn ho\u1eb7c \u0111ang vay n\u1ee3 nhi\u1ec1u. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro cao h\u01a1n, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u01a1 h\u1ed9i cho t\u0103ng tr\u01b0\u1edfng m\u1ea1nh m\u1ebd n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng v\u1ed1n hi\u1ec7u qu\u1ea3. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t c\u00f4ng ty c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh th\u1ea5p v\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, cho th\u1ea5y doanh nghi\u1ec7p n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 v\u1ec1 v\u1ed1n, \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n nh\u00e0n r\u1ed7i.<\/p>\n Do \u0111\u00f3, doanh nghi\u1ec7p th\u1ea5y r\u00f5 \u0111\u01b0\u1ee3c li\u1ec7u m\u00ecnh \u0111ang ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh ch\u01b0a, c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3 hay kh\u00f4ng. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/a>?<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng v\u1ed1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng v\u1ed1n \u1edf Vi\u1ec7t Nam c\u00f2n \u0111ang ph\u00e1t tri\u1ec3n, vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ea7n c\u00f3 s\u1ef1 t\u00ednh to\u00e1n c\u1ea9n tr\u1ecdng \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh l\u1edbn.<\/p>\n Chi ph\u00ed t\u00e0i ch\u00ednh cung c\u1ea5p m\u1ed9t c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng qua vi\u1ec7c so s\u00e1nh t\u1ef7 l\u1ec7 chi ph\u00ed t\u00e0i ch\u00ednh so v\u1edbi doanh thu, l\u1ee3i nhu\u1eadn, t\u1ed5ng t\u00e0i s\u1ea3n, doanh nghi\u1ec7p s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n C\u00e1c chuy\u00ean gia th\u01b0\u1eddng s\u1eed d\u1ee5ng ch\u1ec9 s\u1ed1 chi ph\u00ed t\u00e0i ch\u00ednh tr\u00ean doanh thu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t t\u1ef7 l\u1ec7 cao cho th\u1ea5y c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh<\/a><\/strong> \u0111ang ch\u1ecbu \u00e1p l\u1ef1c l\u1edbn t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 vay, trong khi t\u1ef7 l\u1ec7 th\u1ea5p th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c v\u1ec1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n Vi\u1ec7c ph\u00e2n t\u00edch chi ti\u1ebft c\u01a1 c\u1ea5u chi ph\u00ed t\u00e0i ch\u00ednh c\u0169ng gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c kinh doanh \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu t\u1eeb l\u00e3i vay s\u1ebd c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro kh\u00e1c v\u1edbi doanh nghi\u1ec7p c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n.<\/p>\n D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c d\u1ef1 b\u00e1o n\u00e0y. Vi\u1ec7c d\u1ef1 \u0111o\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi trong t\u01b0\u01a1ng lai, t\u1eeb \u0111\u00f3 c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, l\u00ean k\u1ebf ho\u1ea1ch vay v\u1ed1n ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf Vi\u1ec7t Nam, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i lu\u00f4n linh ho\u1ea1t tr\u01b0\u1edbc bi\u1ebfn \u0111\u1ed9ng c\u1ee7a l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. Do \u0111\u00f3, d\u1ef1 b\u00e1o chi ph\u00ed t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb tr\u01b0\u1edbc cho c\u00e1c t\u00ecnh hu\u1ed1ng t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n gi\u00fap h\u1ecd \u0111i\u1ec1u ch\u1ec9nh c\u00e1c chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, gia t\u0103ng l\u1ee3i nhu\u1eadn. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong t\u00e0i ch\u00ednh vi m\u00f4<\/strong><\/a>, n\u01a1i c\u00e1c kho\u1ea3n chi v\u00e0 d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh nh\u1ecf c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a h\u1ecd.<\/p>\n Qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n lu\u00f4n theo d\u00f5i, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u00fang c\u00e1ch, k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Th\u00f4ng qua qu\u00e1 tr\u00ecnh n\u00e0y, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n ghi nh\u1eadn s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n tham gia t\u00edch c\u1ef1c v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch, \u0111\u01b0a ra c\u00e1c \u0111\u1ec1 xu\u1ea5t qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. Vi\u1ec7c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd chi ph\u00ed t\u00e0i ch\u00ednh c\u0169ng \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i li\u00ean t\u1ee5c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, thu\u1ebf.<\/p>\n Khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n nhanh ch\u00f3ng c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch ghi nh\u1eadn, ph\u00e2n lo\u1ea1i chi ph\u00ed t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p. Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn gian l\u1eadn t\u00e0i ch\u00ednh, thi\u1ebfu s\u00f3t trong b\u00e1o c\u00e1o ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t do kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/p>\n Chi ph\u00ed t\u00e0i ch\u00ednh c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. Khi c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh li\u00ean t\u1ee5c t\u0103ng cao m\u00e0 kh\u00f4ng \u0111i k\u00e8m v\u1edbi s\u1ef1 gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1ec1 doanh thu, \u0111\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u1ea5n \u0111\u1ec1 trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n Theo d\u00f5i s\u00e1t sao chi ph\u00ed t\u00e0i ch\u00ednh s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n. T\u1eeb \u0111\u00f3 doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n v\u1ed1n vay, tr\u00e1nh l\u00e3ng ph\u00ed ho\u1eb7c s\u1eed d\u1ee5ng v\u1ed1n kh\u00f4ng hi\u1ec7u qu\u1ea3. Incremental l\u00e0 g\u00ec<\/strong><\/a>? \u0110\u00e2y l\u00e0 c\u00e1ch th\u1ee9c m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng s\u1ef1 thay \u0111\u1ed5i trong chi ph\u00ed t\u00e0i ch\u00ednh so v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3, gi\u00fap hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 s\u1ef1 gia t\u0103ng chi ph\u00ed theo t\u1eebng giai \u0111o\u1ea1n.<\/p>\n C\u00e1c d\u1ef1 \u00e1n c\u00f3 m\u1ee9c chi ph\u00ed t\u00e0i ch\u00ednh qu\u00e1 cao so v\u1edbi l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1t nh\u1ea5t. Do \u0111\u00f3, tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh s\u1ebd ph\u00e1t sinh.<\/p>\n V\u00ed d\u1ee5, m\u1ed9t t\u1eadp \u0111o\u00e0n b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i TP.HCM \u0111ang ph\u00e2n v\u00e2n gi\u1eefa hai d\u1ef1 \u00e1n: m\u1ed9t d\u1ef1 \u00e1n khu \u0111\u00f4 th\u1ecb m\u1edbi \u1edf Long An v\u00e0 m\u1ed9t d\u1ef1 \u00e1n cao \u1ed1c v\u0103n ph\u00f2ng t\u1ea1i trung t\u00e2m th\u00e0nh ph\u1ed1. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p s\u1ebd t\u00ednh to\u00e1n Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng (NPV) c\u1ee7a m\u1ed7i d\u1ef1 \u00e1n, trong \u0111\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u.<\/p>\n N\u1ebfu d\u1ef1 \u00e1n khu \u0111\u00f4 th\u1ecb c\u00f3 NPV cao h\u01a1n nh\u01b0ng \u0111\u00f2i h\u1ecfi v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, vay n\u1ee3 nhi\u1ec1u d\u1eabn \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh cao trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p xem x\u00e9t l\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n cao \u1ed1c v\u0103n ph\u00f2ng v\u1edbi NPV th\u1ea5p h\u01a1n nh\u01b0ng \u00edt r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh h\u01a1n.<\/p>\n1. Chi Ph\u00ed T\u00e0i Ch\u00ednh L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n
2. \u00dd Ngh\u0129a C\u1ee7a Chi Ph\u00ed T\u00e0i Ch\u00ednh<\/strong><\/span><\/h2>\n
2.1 Ph\u1ea3n \u00c1nh Ho\u1ea1t \u0110\u1ed9ng Kinh Doanh C\u1ee7a Doanh Nghi\u1ec7p<\/strong><\/span><\/h3>\n
2.2 L\u00e0 C\u0103n C\u1ee9 \u0110\u1ec3 Ph\u00e2n T\u00edch T\u00e0i Ch\u00ednh Doanh Nghi\u1ec7p<\/strong><\/span><\/h3>\n
2.3 L\u00e0 C\u01a1 S\u1edf \u0110\u1ec3 \u0110\u01b0a Ra C\u00e1c D\u1ef1 B\u00e1o T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\n
2.4 Qu\u1ea3n L\u00fd B\u1ed9 Ph\u1eadn K\u1ebf To\u00e1n Ch\u1eb7t Ch\u1ebd<\/strong><\/span><\/h3>\n
2.5 Gi\u00fap Doanh Nghi\u1ec7p \u0110\u00e1nh Gi\u00e1 T\u00ecnh H\u00ecnh S\u1eed D\u1ee5ng T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\n
2.6 Gi\u00fap Doanh Nghi\u1ec7p L\u1ef1a Ch\u1ecdn D\u1ef1 \u00c1n \u0110\u1ea7u T\u01b0 Ph\u00f9 H\u1ee3p<\/strong><\/span><\/h3>\n