{"id":94298,"date":"2025-05-03T02:14:16","date_gmt":"2025-05-02T19:14:16","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/sga-la-gi\/"},"modified":"2025-05-03T09:14:17","modified_gmt":"2025-05-03T02:14:17","slug":"sga-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/sga-la-gi\/","title":{"rendered":"SG&A L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u 2 Lo\u1ea1i Chi Ph\u00ed B\u00e1n H\u00e0ng Hi\u1ec7n Nay"},"content":{"rendered":"\n
Ng\u00e0y nay, khi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c c\u1ea1nh tranh ng\u00e0y c\u00e0ng l\u1edbn, vi\u1ec7c hi\u1ec3u r\u00f5 SG&A l\u00e0 g\u00ec<\/a> tr\u1edf n\u00ean v\u00f4 c\u00f9ng quan tr\u1ecdng. Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c c\u1ea1nh tranh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd chi ph\u00ed ch\u1eb7t ch\u1ebd, chi ph\u00ed SG&A (Selling, General & Administrative Expense) l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 b\u1ecf qua. Vi\u1ec7c hi\u1ec3u r\u00f5 th\u00e0nh ph\u1ea7n v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a SG&A gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. C\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i sau.\n<\/p>\n\n\n M\u1ee5c l\u1ee5c<\/p> SG&A l\u00e0 g\u00ec? SG&A (Selling, General & Administrative Expense) l\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa SG&A v\u00e0 c\u00e1c lo\u1ea1i chi ph\u00ed kh\u00e1c n\u1eb1m \u1edf ch\u1ed7 SG&A t\u1eadp trung v\u00e0o c\u00e1c kho\u1ea3n chi ngo\u00e0i s\u1ea3n xu\u1ea5t.\n<\/p>\n\n\n V\u00ed d\u1ee5: chi ph\u00ed qu\u1ea3ng c\u00e1o, giao h\u00e0ng, hoa h\u1ed3ng b\u00e1n h\u00e0ng, ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed \u0111i\u1ec1u h\u00e0nh v\u0103n ph\u00f2ng.\n<\/p>\n\n\n <\/p>\n\n\n\n SG&A l\u00e0 g\u00ec?\n<\/i><\/p>\n\n\n Chi ph\u00ed SG&A v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t tuy \u0111\u1ec1u l\u00e0 kho\u1ea3n chi c\u1ea7n thi\u1ebft trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0ng l\u1ea1i ph\u1ea3n \u00e1nh hai kh\u00eda c\u1ea1nh ho\u00e0n to\u00e0n kh\u00e1c nhau. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n vai tr\u00f2 c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh ch\u00fang qua c\u00e1c y\u1ebfu t\u1ed1 c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n Chi ph\u00ed SG&A bao g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c ch\u00ednh bao g\u1ed3m: \n<\/p>\n\n\n Nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0y cho th\u1ea5y b\u1ee9c tranh to\u00e0n di\u1ec7n v\u1ec1 c\u00e1ch doanh nghi\u1ec7p ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i kh\u00eda c\u1ea1nh s\u1ea3n xu\u1ea5t.\n<\/p>\n\n\n Chi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a SG&A, th\u1ec3 hi\u1ec7n chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a s\u1ea3n ph\u1ea9m \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa chi ph\u00ed b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 ng\u00e2n s\u00e1ch, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 n\u00e2ng cao l\u1ee3i nhu\u1eadn.\n<\/p>\n\n\n Chi ph\u00ed b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n chi m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c giao t\u1edbi kh\u00e1ch h\u00e0ng. Chi ph\u00ed giao h\u00e0ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m. Ngo\u00e0i ra, hoa h\u1ed3ng b\u00e1n h\u00e0ng l\u00e0 ph\u1ea7n th\u01b0\u1edfng \u0111\u01b0\u1ee3c tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng d\u1ef1a tr\u00ean doanh s\u1ed1 b\u00e1n \u0111\u01b0\u1ee3c. M\u1ed9t s\u1ed1 c\u00f4ng ty \u0111\u00e3 th\u00e0nh c\u00f4ng trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp b\u1eb1ng c\u00e1ch t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh giao nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 theo d\u00f5i hi\u1ec7u qu\u1ea3 c\u1ee7a nh\u00e2n vi\u00ean.\n<\/p>\n\n\n V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng \u0111\u1ecbnh tuy\u1ebfn giao h\u00e0ng, gi\u1ea3m ph\u00ed v\u1eadn chuy\u1ec3n trong khi v\u1eabn \u0111\u1ea3m b\u1ea3o giao h\u00e0ng k\u1ecbp th\u1eddi, g\u00f3p ph\u1ea7n t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng v\u00e0 gi\u1ea3m chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\n Kh\u00e1c v\u1edbi chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed b\u00e1n h\u00e0ng gi\u00e1n ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed h\u00e0nh ch\u00ednh v\u00e0 qu\u1ea3ng c\u00e1o kh\u00f4ng tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u00e2u d\u00e0i \u0111\u1ebfn h\u00ecnh \u1ea3nh v\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a doanh nghi\u1ec7p.\n<\/p>\n\n\n C\u1ee5 th\u1ec3, chi ph\u00ed h\u00e0nh ch\u00ednh bao g\u1ed3m chi ph\u00ed cho c\u00e1c b\u1ed9 ph\u1eadn h\u1ed7 tr\u1ee3 nh\u01b0 ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd \u0111\u01a1n h\u00e0ng, trong khi chi ph\u00ed qu\u1ea3ng c\u00e1o bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o chi\u1ebfn d\u1ecbch marketing v\u00e0 qu\u1ea3ng b\u00e1 s\u1ea3n ph\u1ea9m tr\u00ean nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng.<\/p>\n\n\n CFO chia s\u1ebb ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed SG&A hi\u1ec7u qu\u1ea3<\/i><\/p>\n\n\n Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (G&A) l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng kh\u00e1c c\u1ee7a SG&A, ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p. S\u1ef1 ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch h\u1ee3p l\u00fd cho G&A gi\u00fap doanh nghi\u1ec7p duy tr\u00ec qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd \u1ed5n \u0111\u1ecbnh, h\u1ed7 tr\u1ee3 vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c.\n<\/p>\n\n\n Chi ph\u00ed G&A th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng nh\u01b0ng l\u1ea1i c\u1ea7n thi\u1ebft cho qu\u1ea3n tr\u1ecb v\u00e0 \u0111i\u1ec1u h\u00e0nh th\u00f4ng su\u1ed1t c\u1ee7a t\u1ed5 ch\u1ee9c. Do v\u1eady, G&A mang t\u00ednh ch\u1ea5t qu\u1ea3n tr\u1ecb, h\u01b0\u1edbng t\u1edbi vi\u1ec7c duy tr\u00ec c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9, c\u1ea3i thi\u1ec7n quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 lu\u00f4n s\u1eb5n s\u00e0ng ph\u1ee5c v\u1ee5. V\u00ed d\u1ee5, trong m\u1ed9t doanh nghi\u1ec7p l\u1edbn, chi ph\u00ed G&A c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed cho ph\u00f2ng nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n, c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd.\n<\/p>\n\n\n Khi m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, h\u1ecd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u00f3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng. Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c kho\u1ea3n nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng s\u1ebd gi\u00fap c\u00f4ng ty \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 k\u1ecbp th\u1eddi, t\u1eeb \u0111\u00f3 t\u0103ng l\u1ee3i nhu\u1eadn v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.\n<\/p>\n\n\n Chi ph\u00ed G&A bao g\u1ed3m nhi\u1ec1u kho\u1ea3n chi c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh chung c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 lo\u1ea1i ph\u1ed5 bi\u1ebfn c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0: l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng, \u0111i\u1ec7n n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ph\u00e1p l\u00fd, b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p, chi ph\u00ed c\u00f4ng ngh\u1ec7 th\u00f4ng tin (IT), \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, chi ph\u00ed v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9. D\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu, nh\u01b0ng c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n <\/p>\n\n\n\n Qu\u1ea3n l\u00fd SG&A th\u00f4ng minh gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng<\/i><\/p>\n\n\n Chi ph\u00ed SG&A d\u00f9 \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t kho\u1ea3n chi kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu nh\u01b0ng l\u1ea1i mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch kh\u00f4ng th\u1ec3 xem nh\u1eb9 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n chi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng.\n<\/p>\n\n\n Vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed SG&A c\u00f3 th\u1ec3 t\u1ea1o ra l\u1ee3i \u00edch to l\u1edbn v\u1ec1 m\u1eb7t chi\u1ebfn l\u01b0\u1ee3c cho doanh nghi\u1ec7p. Hi\u1ec7n nay c\u00e1c c\u00f4ng ty \u00e1p d\u1ee5ng t\u1ef1 \u0111\u1ed9ng h\u00f3a trong quy tr\u00ecnh b\u00e1n h\u00e0ng \u0111\u00e3 gi\u1ea3m \u0111\u1ebfn 25% chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u00e2n c\u00f4ng. C\u00e1c s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea cho th\u1ea5y r\u1eb1ng khi c\u00e1c doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 c\u1ea3i ti\u1ebfn quy tr\u00ecnh l\u00e0m vi\u1ec7c, h\u1ecd kh\u00f4ng ch\u1ec9 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3, thu h\u00fat nh\u00e2n t\u00e0i v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.\n<\/p>\n\n\n \u0110\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed SG&A, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 tri\u1ec3n khai c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u.\n<\/p>\n\n\n \u0110\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i t\u1ef7 l\u1ec7 SG&A tr\u00ean doanh thu \u2013 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 chi ti\u00eau cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd.<\/p>\n\n\n T\u1ef7 l\u1ec7 SG&A l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 t\u1ef7 l\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c sau: \n<\/p>\n\n\n1. SG&A L\u00e0 G\u00ec?\n<\/strong><\/span><\/h2>\n\n\n
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\n \n \n 2. Th\u00e0nh Ph\u1ea7n C\u1ee7a Chi Ph\u00ed SG&A\n<\/strong><\/span><\/h2>\n\n\n
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3. Chi Ph\u00ed B\u00e1n H\u00e0ng (Selling Expenses)\n<\/strong><\/span><\/h2>\n\n\n
3.1. Chi Ph\u00ed B\u00e1n H\u00e0ng Tr\u1ef1c Ti\u1ebfp\n<\/strong><\/span><\/h3>\n\n\n
3.2. Chi Ph\u00ed B\u00e1n H\u00e0ng Gi\u00e1n Ti\u1ebfp\n<\/strong><\/span><\/h3>\n\n\n
4. Chi Ph\u00ed Qu\u1ea3n L\u00fd Doanh Nghi\u1ec7p (General & Administrative Expense)<\/strong><\/span><\/h2>\n\n\n\n
<\/figure>\n\n
4.1. \u0110\u1eb7c \u0110i\u1ec3m c\u1ee7a Chi Ph\u00ed G&A\n<\/strong><\/span><\/h3>\n\n\n
4.2. C\u00e1c Lo\u1ea1i Chi Ph\u00ed Trong G&A\n<\/strong><\/span><\/h3>\n\n\n
5. L\u1ee3i \u00cdch C\u1ee7a Chi Ph\u00ed SG&A\n<\/strong><\/span><\/h2>\n\n\n
<\/figure>\n\n
5.1. Vai Tr\u00f2 Trong Qu\u1ea3n L\u00fd Chi Ph\u00ed\n<\/strong><\/span><\/h3>\n\n\n
5.2. C\u00e1c Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu SG&A\n<\/strong><\/span><\/h3>\n\n\n
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6. T\u00ednh To\u00e1n T\u1ef7 L\u1ec7 SG&A\n<\/strong><\/span><\/h2>\n\n\n
6.1. T\u1ef7 L\u1ec7 SG&A L\u00e0 G\u00ec?\n<\/strong><\/span><\/h3>\n\n\n