{"id":30782,"date":"2023-01-18T18:05:53","date_gmt":"2023-01-18T11:05:53","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=30782"},"modified":"2024-12-13T11:27:30","modified_gmt":"2024-12-13T04:27:30","slug":"hach-toan-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/hach-toan-la-gi\/","title":{"rendered":"H\u1ea1ch to\u00e1n l\u00e0 g\u00ec? C\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 nh\u1eefng ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n"},"content":{"rendered":"\n
H\u1ea1ch to\u00e1n l\u00e0 g\u00ec<\/strong>? H\u1ea1ch to\u00e1n<\/strong> c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 k\u1ebf to\u00e1n, kinh doanh l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m v\u00e0 b\u0103n kho\u0103n. \u0110\u1ec3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng kh\u00e1i ni\u1ec7m n\u00e0y, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. H\u00e3y theo d\u00f5i \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi nh\u00e9.<\/p>\n M\u1ee5c l\u1ee5c<\/p> H\u1ea1ch to\u00e1n l\u00e0 g\u00ec<\/strong><\/a>? \u0110\u00f3 l\u00e0 h\u1ec7 th\u1ed1ng \u0111i\u1ec1u tra quan s\u00e1t, \u0111i\u1ec1u tra, t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng v\u00e0 ghi ch\u00e9p c\u1ee7a c\u00e1c qu\u00e1 tr\u00ecnh kinh t\u1ebf. H\u1ea1ch to\u00e1n<\/strong> b\u00e0i b\u1ea3n s\u1ebd gi\u00fap ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111\u01b0\u1ee3c di\u1ec5n ra hi\u1ec7u qu\u1ea3, to\u00e0n di\u1ec7n h\u01a1n.<\/p>\n M\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong h\u1ea1ch to\u00e1n l\u00e0 kh\u1ea5u hao l\u00e0 g\u00ec<\/a><\/strong>. Kh\u1ea5u hao l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c) v\u00e0o c\u00e1c k\u1ef3 k\u1ebf to\u00e1n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. Qu\u00e1 tr\u00ecnh kh\u1ea5u hao gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p><\/blockquote>\n Tuy nhi\u00ean, \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1, h\u1ea1ch to\u00e1n<\/strong> c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p nhu\u1ea7n nhuy\u1ec5n v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n Hi\u1ec7n nay c\u00f3 3 lo\u1ea1i h\u1ea1ch to\u00e1n<\/strong> ch\u00ednh g\u1ed3m: H\u1ea1ch to\u00e1n<\/strong> nghi\u1ec7p v\u1ee5, h\u1ea1ch to\u00e1n<\/strong> th\u1ed1ng k\u00ea, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>.<\/p>\n Trong h\u1ea1ch to\u00e1n<\/strong> s\u1ebd c\u00f3 3 th\u01b0\u1edbc \u0111\u00f3 bao g\u1ed3m: Th\u01b0\u1edbc \u0111o hi\u1ec7n v\u1eadt, lao \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> hay c\u00f2n g\u1ecdi l\u00e0 k\u1ebf to\u00e1n<\/strong><\/a>. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> s\u1ebd gi\u00fap thu nh\u1eadn, x\u1eed l\u00fd th\u00f4ng tin, cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p nh\u1eb1m ki\u1ec3m tra to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. Trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> th\u01b0\u1eddng s\u1eed d\u1ee5ng 3 th\u01b0\u1edbc \u0111o ch\u00ednh g\u1ed3m: Th\u01b0\u1edbc \u0111o hi\u1ec7n v\u1eadt, lao \u0111\u1ed9ng, gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ec3 hi\u1ec7n r\u00f5 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/p>\n H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau d\u1ef1a theo c\u00e1c ti\u00eau ch\u00ed nh\u01b0: T\u00ednh ch\u1ea5t, ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1eb7c \u0111i\u1ec3m c\u00f4ng vi\u1ec7c. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n H\u1ea1ch to\u00e1n<\/strong> d\u1ef1a theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c chia nh\u1ecf th\u00e0nh 2 lo\u1ea1i l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft. B\u1ea1n h\u00e3y theo d\u00f5i ti\u1ebfp \u0111\u1ec3 c\u00f3 th\u00f4ng chi ti\u1ebft nh\u00e9.<\/p>\n D\u1ef1a v\u00e0o ph\u1ea1m vi th\u00f4ng tin k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i:<\/p>\n C\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p th\u00f4ng tin, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i:<\/p>\n D\u1ef1a v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, m\u1ee5c \u0111\u00edch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i nh\u01b0 sau:<\/p>\n M\u1ed7i lo\u1ea1i h\u1ea1ch to\u00e1n<\/strong> \u0111\u1ec1u s\u1ebd c\u00f3 nh\u1eefng vai tr\u00f2 v\u00e0 m\u1ee5c \u0111\u00edch ri\u00eang khi tri\u1ec3n khai. Tuy nhi\u00ean, nh\u00ecn d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng h\u01a1n c\u1ea3. Ch\u00ednh v\u00ec v\u1eady, ch\u00fang ta s\u1ebd c\u00f9ng nghi\u00ean c\u1ee9u s\u00e2u h\u01a1n m\u1ed9t ch\u00fat v\u1ec1 ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n \u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> l\u00e0 t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n trong c\u00e1c doanh nghi\u1ec7p. Theo \u0111\u00f3, khi tri\u1ec3n khai, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c tri\u1ec3n khai xoay quanh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i s\u1ea3n doanh nghi\u1ec7p, qu\u00e1 tr\u00ecnh v\u1eadn \u0111\u1ed9ng v\u1ed1n trong kinh doanh,\u2026 Nh\u1edd v\u1eady m\u00e0 \u0111\u1ed9i ng\u0169 l\u00e3nh \u0111\u1ea1o c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0\u1eddng h\u01b0\u1edbng ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t khi \u00e1p d\u1ee5ng. Kh\u00f4ng nh\u1eefng v\u1eady, vi\u1ec7c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c s\u1ed1 li\u1ec7u c\u0169ng gi\u00fap doanh nghi\u1ec7p c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd k\u1ecbp th\u1eddi n\u1ebfu kh\u00f4ng may x\u1ea3y ra sai s\u00f3t kh\u00f4ng mong mu\u1ed1n.<\/p>\n H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> l\u00e0 ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u1ea5t t\u1ed5ng h\u1ee3p. V\u00ec v\u1eady, n\u00f3 \u00edt khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u01a1n l\u1ebb m\u00e0 th\u01b0\u1eddng l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau. C\u00f3 th\u1ec3 \u0111i\u1ec3m qua m\u1ed9t v\u00e0i ph\u01b0\u01a1ng th\u1ee9c ph\u1ed5 bi\u1ebfn trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> nh\u01b0 sau:<\/p>\n Hi\u1ec3u c\u01a1 b\u1ea3n, th\u00f4ng tin h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> l\u00e0 th\u00f4ng tin v\u1ec1 s\u1ef1 tu\u1ea7n ho\u00e0n v\u1ed1n. Qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t t\u1eeb cung c\u1ea5p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ebfn kh\u00e2u ti\u00eau th\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh sinh \u0111\u1ed9ng, chi ti\u1ebft th\u00f4ng qua th\u00f4ng tin k\u1ebf to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, n\u00f3 c\u0169ng l\u00e0 ki\u1ec3u th\u00f4ng tin hai m\u1eb7t c\u1ee7a c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng, qu\u00e1 tr\u00ecnh.<\/p>\n H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 hay c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin ch\u00ednh x\u00e1c, \u0111\u1ea1t ti\u00eau chu\u1ea9n th\u00ec h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 y\u00eau c\u1ea7u, nhi\u1ec7m v\u1ee5 nh\u1ea5t \u0111\u1ecbnh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\nH\u1ea1ch to\u00e1n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n
\n
Nh\u1eefng th\u01b0\u1edbc \u0111o trong ho\u1ea1ch to\u00e1n<\/strong><\/span><\/h2>\n
Th\u01b0\u1edbc \u0111o b\u1eb1ng hi\u1ec7n v\u1eadt<\/strong><\/span><\/h3>\n
\n
Th\u01b0\u1edbc \u0111o b\u1eb1ng lao \u0111\u1ed9ng<\/strong><\/span><\/h3>\n
\n
Th\u01b0\u1edbc \u0111o b\u1eb1ng gi\u00e1 tr\u1ecb<\/strong><\/span><\/h3>\n
\n
H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u2013 Ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng v\u1edbi m\u1ed7i doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n
Ph\u00e2n lo\u1ea1i h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
D\u1ef1a theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 c\u00f4ng vi\u1ec7c<\/strong><\/span><\/h3>\n
\n
D\u1ef1a theo ph\u1ea1m vi th\u00f4ng tin k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n
\n
D\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p th\u00f4ng tin<\/strong><\/span><\/h3>\n
\n
D\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m, m\u1ee5c \u0111\u00edch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n
\n
\u0110\u1eb7c tr\u01b0ng c\u1ee7a h\u1ea1ch to\u00e1n l\u00e0 g\u00ec<\/strong><\/span><\/h2>\n
\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n
Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n
\n
\u0110\u1ecbnh ngh\u0129a th\u00f4ng tin h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n
Vai tr\u00f2 c\u1ee7a h\u1ea1ch to\u00e1n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n
\n
Nhi\u1ec7m v\u1ee5 v\u00e0 y\u00eau c\u1ea7u c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
Nhi\u1ec7m v\u1ee5<\/strong><\/span><\/h3>\n