{"id":816,"date":"2025-02-11T09:27:35","date_gmt":"2025-02-11T02:27:35","guid":{"rendered":"https:\/\/apusplatform.com\/?p=816"},"modified":"2025-02-11T09:27:35","modified_gmt":"2025-02-11T02:27:35","slug":"tim-hieu-ve-ke-toan-trach-nhiem-va-trung-tam-trach-nhiem","status":"publish","type":"post","link":"https:\/\/apusplatform.com\/en\/2025\/02\/tim-hieu-ve-ke-toan-trach-nhiem-va-trung-tam-trach-nhiem\/","title":{"rendered":"T\u00ecm hi\u1ec3u v\u1ec1 k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m v\u00e0 trung t\u00e2m tr\u00e1ch nhi\u1ec7m"},"content":{"rendered":"
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Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u0169ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n c\u1ea5p v\u00e0 ph\u00e2n quy\u1ec1n qu\u1ea3n l\u00fd cho c\u00e1c b\u1ed9 ph\u1eadn, ph\u00f2ng ban ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean h\u01a1n. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, nhu c\u1ea7u x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m tr\u1edf n\u00ean c\u1ea5p thi\u1ebft.<\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Apus s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m, ph\u00e2n bi\u1ec7t kh\u00e1i ni\u1ec7m trung t\u00e2m tr\u00e1ch nhi\u1ec7m v\u00e0 l\u00e0m r\u00f5 \u00fd ngh\u0129a c\u1ee7a ch\u00fang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n

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1. Kh\u00e1i ni\u1ec7m v\u00e0 \u00fd ngh\u0129a c\u1ee7a k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m<\/h3>\n

K\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m (responsibility accounting) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng nh\u1eb1m t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin, bao g\u1ed3m c\u1ea3 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh, d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t trong ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng nh\u00e0 qu\u1ea3n l\u00fd, t\u1eeb c\u1ea5p ph\u00f2ng ban, b\u1ed9 ph\u1eadn cho \u0111\u1ebfn c\u1ea5p qu\u1ea3n l\u00fd cao nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y l\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chung b\u1eb1ng c\u00e1ch gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/p>\n

L\u00e0 m\u1ed9t n\u1ed9i dung quan tr\u1ecdng trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, ph\u00f2ng ban trong doanh nghi\u1ec7p. B\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m l\u00e0 ph\u00e2n \u0111\u1ecbnh r\u00f5 quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i b\u1ed9 ph\u1eadn trong c\u01a1 c\u1ea5u qu\u1ea3n l\u00fd. M\u1ed7i b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c trao quy\u1ec1n ki\u1ec3m so\u00e1t, ch\u1ec9 \u0111\u1ea1o v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh. H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ph\u00e2n quy\u1ec1n r\u00f5 r\u00e0ng.<\/p>\n

D\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, m\u1ee9c \u0111\u1ed9 ph\u00e2n quy\u1ec1n v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p s\u1ebd thi\u1ebft l\u1eadp c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng. M\u1ed7i trung t\u00e2m tr\u00e1ch nhi\u1ec7m c\u00f3 to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong ph\u1ea1m vi c\u1ee7a m\u00ecnh, ch\u1eb3ng h\u1ea1n nh\u01b0 qu\u1ea3n l\u00fd chi ph\u00ed, doanh thu ho\u1eb7c \u0111\u1ea7u t\u01b0. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3, m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00fd t\u01b0\u1edfng n\u00ean bao g\u1ed3m c\u00e1c k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m chuy\u00ean tr\u00e1ch cho t\u1eebng trung t\u00e2m. M\u1ed9t k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m c\u00f3 th\u1ec3 ph\u1ee5 tr\u00e1ch m\u1ed9t ho\u1eb7c nhi\u1ec1u trung t\u00e2m, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, t\u00ednh ch\u1ea5t v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong vi\u1ec7c x\u1eed l\u00fd v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin.<\/p>\n

\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 c\u1ee7a k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m, c\u00e1c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nhi\u1ec1u trung t\u00e2m tr\u00e1ch nhi\u1ec7m c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c so s\u00e1nh, \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c trung t\u00e2m, ph\u00e1t hi\u1ec7n c\u00e1c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi. Nh\u00ecn chung, khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n ho\u1eb7c \u1ee7y quy\u1ec1n, c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m s\u1ebd \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh. C\u00e1c trung t\u00e2m n\u00e0y ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau ri\u00eang, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau chung c\u1ee7a to\u00e0n doanh nghi\u1ec7p.<\/p>\n

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Vai tr\u00f2 v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m<\/h3>\n

K\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng trung t\u00e2m tr\u00e1ch nhi\u1ec7m. T\u1eeb khi \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp l\u1ea7n \u0111\u1ea7u ti\u00ean t\u1ea1i M\u1ef9 v\u00e0 sau \u0111\u00f3 lan r\u1ed9ng sang c\u00e1c qu\u1ed1c gia nh\u01b0 Anh, \u00dac, Canada…, h\u1ec7 th\u1ed1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c nhi\u1ec1u h\u1ecdc gi\u1ea3 nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 \u1ee9ng d\u1ee5ng r\u1ed9ng r\u00e3i v\u00e0o th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n

S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m<\/h4>\n

Vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m l\u00e0 m\u1ed9t y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft nh\u1eb1m ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p. Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, vi\u1ec7c v\u1eadn d\u1ee5ng k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m v\u00e0o c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u1ea1i c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i nhi\u1ec1u h\u1ea1n ch\u1ebf v\u00e0 b\u1ea5t c\u1eadp. C\u1ee5 th\u1ec3:<\/p>\n

\u2013 Ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ch\u01b0a r\u00f5 r\u00e0ng <\/strong>: C\u00f4ng t\u00e1c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u00f4ng qua k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n. Nhi\u1ec1u doanh nghi\u1ec7p ch\u01b0a x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c c\u01a1 ch\u1ebf ph\u00e2n c\u1ea5p, ph\u00e2n quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3, d\u1eabn \u0111\u1ebfn thi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p cho t\u1eebng c\u1ea5p qu\u1ea3n l\u00fd.<\/p>\n

\u2013 H\u1ec7 th\u1ed1ng d\u1ef1 to\u00e1n ch\u01b0a ho\u00e0n thi\u1ec7n <\/strong>: H\u1ec7 th\u1ed1ng d\u1ef1 to\u00e1n trong c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng mang t\u00ednh chung chung, ch\u01b0a \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf chi ti\u1ebft cho t\u1eebng b\u1ed9 ph\u1eadn. Ngo\u00e0i ra, c\u00e1c d\u1ef1 to\u00e1n ch\u1ee7 y\u1ebfu \u1edf d\u1ea1ng t\u0129nh, ch\u01b0a \u00e1p d\u1ee5ng linh ho\u1ea1t \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i trong \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf.<\/p>\n

\u2013 Thi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t <\/strong>: Vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m ch\u01b0a \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng \u0111\u00fang m\u1ee9c. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng ch\u1ec9 xoay quanh c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed, m\u00e0 ch\u01b0a k\u1ebft h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n

Nh\u1eefng h\u1ea1n ch\u1ebf n\u00e0y cho th\u1ea5y s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i c\u1ea3i thi\u1ec7n v\u00e0 \u0111\u1ea9y m\u1ea1nh vi\u1ec7c \u00e1p d\u1ee5ng k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m trong c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u00e1p \u1ee9ng t\u1ed1t h\u01a1n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

2. T\u1ed5ng quan v\u1ec1 trung t\u00e2m tr\u00e1ch nhi\u1ec7m<\/h3>\n

Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp, khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n v\u00e0 giao tr\u00e1ch nhi\u1ec7m, c\u00e1c ph\u00f2ng ban, b\u1ed9 ph\u1eadn ho\u1eb7c trung t\u00e2m tr\u00e1ch nhi\u1ec7m s\u1ebd \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh. M\u1ed7i trung t\u00e2m tr\u00e1ch nhi\u1ec7m (responsibility centers) s\u1ebd c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a trung t\u00e2m \u0111\u00f3. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd n\u00e0y s\u1ebd ph\u1ea3i b\u00e1o c\u00e1o v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd cao h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ph\u1ee5 tr\u00e1ch.<\/p>\n

D\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao, c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i trung t\u00e2m tr\u00e1ch nhi\u1ec7m th\u00e0nh b\u1ed1n lo\u1ea1i ch\u00ednh. Trong \u0111\u00f3, trung t\u00e2m chi ph\u00ed <\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i h\u00ecnh ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n

2.1. Trung t\u00e2m chi ph\u00ed<\/h4>\n

Kh\u00e1i ni\u1ec7m: <\/strong>
\nTrung t\u00e2m chi ph\u00ed l\u00e0 c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p chuy\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 cho c\u00e1c ph\u00f2ng ban, b\u1ed9 ph\u1eadn kh\u00e1c. \u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a trung t\u00e2m n\u00e0y l\u00e0 ch\u1ec9 ph\u00e1t sinh chi ph\u00ed m\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra thu nh\u1eadp. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd t\u1ea1i trung t\u00e2m chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t chi ph\u00ed trong ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, ch\u1eb3ng h\u1ea1n nh\u01b0 tr\u01b0\u1edfng ph\u00f2ng, tr\u01b0\u1edfng ban ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch b\u1ed9 ph\u1eadn.<\/p>\n

V\u00ed d\u1ee5: <\/strong>
\nM\u1ed9t s\u1ed1 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh v\u1ec1 trung t\u00e2m chi ph\u00ed bao g\u1ed3m: ph\u00f2ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ph\u00f2ng b\u1ea3o tr\u00ec h\u1ec7 th\u1ed1ng, ph\u00f2ng nh\u00e2n s\u1ef1, ph\u00f2ng xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00f2ng logistics…<\/p>\n

M\u1ee5c ti\u00eau: <\/strong>
\nL\u00e0 \u0111\u01a1n v\u1ecb ti\u00eau t\u1ed1n ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p, m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a trung t\u00e2m chi ph\u00ed l\u00e0 ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n

\u0110i\u1ec3m y\u1ebfu c\u1ee7a trung t\u00e2m chi ph\u00ed: <\/strong><\/p>\n

    \n
  • R\u1ee7i ro d\u1ecbch chuy\u1ec3n chi ph\u00ed: <\/strong> C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd trung t\u00e2m c\u00f3 xu h\u01b0\u1edbng thay th\u1ebf c\u00e1c bi\u1ebfn ph\u00ed thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh n\u1eb1m ngo\u00e0i ph\u1ea1m vi qu\u1ea3n l\u00fd. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
  • B\u1ecf qua c\u00e1c v\u1ea5n \u0111\u1ec1 d\u00e0i h\u1ea1n: <\/strong> Do t\u1eadp trung v\u00e0o m\u1ee5c ti\u00eau ti\u1ebft ki\u1ec7m chi ph\u00ed ng\u1eafn h\u1ea1n, c\u00e1c trung t\u00e2m chi ph\u00ed d\u1ec5 d\u00e0ng b\u1ecf qua c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n. V\u00ed d\u1ee5, vi\u1ec7c c\u1eaft gi\u1ea3m chi ph\u00ed b\u1ea3o tr\u00ec c\u00f3 th\u1ec3 gi\u00fap ti\u1ebft ki\u1ec7m ng\u00e2n s\u00e1ch ngay l\u1eadp t\u1ee9c nh\u01b0ng c\u00f3 th\u1ec3 g\u00e2y ra h\u01b0 h\u1ecfng thi\u1ebft b\u1ecb nghi\u00eam tr\u1ecdng trong t\u01b0\u01a1ng lai, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

    Nh\u00ecn chung, m\u1eb7c d\u00f9 trung t\u00e2m chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p \u0111\u1ec3 kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf ti\u1ec1m \u1ea9n, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa hi\u1ec7u qu\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/p>\n

    2.2. Trung t\u00e2m doanh thu<\/h4>\n

    Kh\u00e1i ni\u1ec7m: <\/strong>
    \nTrung t\u00e2m doanh thu l\u00e0 c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 t\u1ea1o ra doanh thu. Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1edfi c\u00e1c c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch b\u00e1n h\u00e0ng ho\u1eb7c kinh doanh.<\/p>\n

    V\u00ed d\u1ee5: <\/strong>
    \nPh\u00f2ng b\u00e1n h\u00e0ng, ph\u00f2ng kinh doanh, ho\u1eb7c \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean ph\u1ee5 tr\u00e1ch ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng.<\/p>\n

    M\u1ee5c ti\u00eau: <\/strong>
    \nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a trung t\u00e2m doanh thu l\u00e0 t\u1ed1i \u0111a h\u00f3a doanh s\u1ed1 v\u00e0 doanh thu cho doanh nghi\u1ec7p. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, hi\u1ebfm c\u00f3 m\u1ed9t trung t\u00e2m thu\u1ea7n t\u00fay ch\u1ec9 t\u1eadp trung v\u00e0o doanh thu m\u00e0 kh\u00f4ng ph\u1ea3i ki\u1ec3m so\u00e1t b\u1ea5t k\u1ef3 chi ph\u00ed n\u00e0o. C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd t\u1ea1i \u0111\u00e2y th\u01b0\u1eddng v\u1eabn c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 gi\u00e1m s\u00e1t m\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u00e3i ho\u1eb7c v\u1eadn chuy\u1ec3n.<\/p>\n

    2.3. Trung t\u00e2m l\u1ee3i nhu\u1eadn<\/h4>\n

    Kh\u00e1i ni\u1ec7m: <\/strong>
    \nTrung t\u00e2m l\u1ee3i nhu\u1eadn l\u00e0 c\u00e1c b\u1ed9 ph\u1eadn v\u1eeba ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 doanh thu, v\u1eeba ph\u1ea3i qu\u1ea3n l\u00fd chi ph\u00ed. Nh\u00e0 qu\u1ea3n l\u00fd c\u1ea5p trung th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u1ea3 y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o (chi ph\u00ed) v\u00e0 \u0111\u1ea7u ra (doanh thu) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a trung t\u00e2m. L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/p>\n

    V\u00ed d\u1ee5: <\/strong>
    \nC\u1eeda h\u00e0ng b\u00e1n l\u1ebb, c\u1eeda h\u00e0ng ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m, ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn kinh doanh \u0111\u1ed9c l\u1eadp trong doanh nghi\u1ec7p.<\/p>\n

    M\u1ee5c ti\u00eau: <\/strong>
    \nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a trung t\u00e2m l\u1ee3i nhu\u1eadn l\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng gi\u1eefa vi\u1ec7c t\u0103ng doanh thu v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

    2.4. Trung t\u00e2m \u0111\u1ea7u t\u01b0<\/h4>\n

    Kh\u00e1i ni\u1ec7m: <\/strong>
    \nTrung t\u00e2m \u0111\u1ea7u t\u01b0 l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn. Nh\u00e0 qu\u1ea3n l\u00fd c\u1ea5p cao th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n, qu\u1ea3n l\u00fd doanh thu, v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed ph\u00e1t sinh. H\u1ecd c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n

    V\u00ed d\u1ee5: <\/strong>
    \nChi nh\u00e1nh, c\u00f4ng ty con, ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1edbn.<\/p>\n

    M\u1ee5c ti\u00eau: <\/strong>
    \nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a trung t\u00e2m \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn t\u1eeb kho\u1ea3n v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 mang l\u1ea1i gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p.<\/p>\n

    T\u1ed5ng h\u1ee3p so s\u00e1nh c\u00e1c lo\u1ea1i trung t\u00e2m tr\u00e1ch nhi\u1ec7m<\/h3>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a t\u1eebng lo\u1ea1i trung t\u00e2m tr\u00e1ch nhi\u1ec7m:<\/p>\n

    \n\n\n\n\n\n\n
    \n
    Trung t\u00e2m chi ph\u00ed <\/strong><\/div>\n<\/td>\n
    		\n
    Chi ph\u00ed<\/div>\n<\/td>\n
    		\n
    Ki\u1ec3m so\u00e1t chi ph\u00ed<\/div>\n<\/td>\n
    		\n
    Ti\u1ebft ki\u1ec7m chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c<\/div>\n<\/td>\n<\/tr>\n
    \n
    Trung t\u00e2m doanh thu <\/strong><\/div>\n<\/td>\n
    		\n
    Doanh thu<\/div>\n<\/td>\n
    		\n
    Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng<\/div>\n<\/td>\n
    		\n
    T\u1ed1i \u0111a h\u00f3a doanh thu<\/div>\n<\/td>\n<\/tr>\n
    \n
    Trung t\u00e2m l\u1ee3i nhu\u1eadn <\/strong><\/div>\n<\/td>\n
    		\n
    Doanh thu v\u00e0 chi ph\u00ed<\/div>\n<\/td>\n
    		\n
    Quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/div>\n<\/td>\n
    		\n
    T\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn<\/div>\n<\/td>\n<\/tr>\n
    \n
    Trung t\u00e2m \u0111\u1ea7u t\u01b0 <\/strong><\/div>\n<\/td>\n
    		\n
    Doanh thu, chi ph\u00ed v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0<\/div>\n<\/td>\n
    		\n
    S\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3<\/div>\n<\/td>\n
    		\n
    T\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn t\u1eeb v\u1ed1n \u0111\u1ea7u t\u01b0<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    Nh\u00ecn chung, m\u1ed7i lo\u1ea1i trung t\u00e2m tr\u00e1ch nhi\u1ec7m \u0111\u1ec1u c\u00f3 vai tr\u00f2 v\u00e0 m\u1ee5c ti\u00eau ri\u00eang, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng lo\u1ea1i h\u00ecnh trung t\u00e2m tr\u00e1ch nhi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\n

    3. Ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng cho trung t\u00e2m tr\u00e1ch nhi\u1ec7m<\/h3>\n

    3.1. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3<\/h4>\n

    Ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, v\u1eeba l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m, v\u1eeba l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e9t duy\u1ec7t khen th\u01b0\u1edfng ho\u1eb7c \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c c\u1ee7a t\u1eebng nh\u00e0 qu\u1ea3n l\u00fd. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3, c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y c\u1ea7n \u0111\u00e1p \u1ee9ng hai y\u1ebfu t\u1ed1 ch\u00ednh:<\/p>\n

      \n
    • T\u00ednh c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t: <\/strong>
      \nC\u00e1c ch\u1ec9 ti\u00eau \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi ch\u00fang ph\u1ea3n \u00e1nh nh\u1eefng y\u1ebfu t\u1ed1 m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.
      \nV\u00ed d\u1ee5: \u0110\u1ed1i v\u1edbi m\u1ed9t tr\u01b0\u1edfng ph\u00f2ng nh\u00e2n s\u1ef1 thu\u1ed9c trung t\u00e2m chi ph\u00ed, c\u00e1c bi\u1ebfn ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00f2ng (nh\u01b0 chi ph\u00ed tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o) l\u00e0 y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh nh\u01b0 kh\u1ea5u hao v\u0103n ph\u00f2ng, \u0111i\u1ec7n n\u01b0\u1edbc chung kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi ki\u1ec3m so\u00e1t c\u1ee7a tr\u01b0\u1edfng ph\u00f2ng nh\u00e2n s\u1ef1. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a r\u1eb1ng ch\u1ec9 c\u00e1c bi\u1ebfn ph\u00ed m\u1edbi c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t. V\u00ed d\u1ee5, chi ph\u00ed kh\u1ea5u hao v\u0103n ph\u00f2ng \u2013 m\u1ed9t lo\u1ea1i \u0111\u1ecbnh ph\u00ed \u2013 c\u00f3 th\u1ec3 n\u1eb1m ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a tr\u01b0\u1edfng ph\u00f2ng nh\u00e2n s\u1ef1 nh\u01b0ng l\u1ea1i thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh.<\/li>\n
    • T\u00ednh ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau: <\/strong>
      \nC\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u00fac \u0111\u1ea9y m\u1ee5c ti\u00eau ri\u00eang c\u1ee7a t\u1eebng trung t\u00e2m tr\u00e1ch nhi\u1ec7m, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eafn k\u1ebft v\u1edbi m\u1ee5c ti\u00eau chung c\u1ee7a t\u1ed5 ch\u1ee9c. C\u1ea7n tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00e1c b\u1ed9 ph\u1eadn t\u1eadp trung t\u1ed1i \u0111a h\u00f3a l\u1ee3i \u00edch c\u00e1 nh\u00e2n nh\u01b0ng g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn hi\u1ec7u qu\u1ea3 t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.
      \nV\u00ed d\u1ee5: Trong m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 hai trung t\u00e2m l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n giao d\u1ecbch mua b\u00e1n n\u1ed9i b\u1ed9, n\u1ebfu b\u00ean b\u00e1n \u00e1p d\u1ee5ng m\u1ee9c gi\u00e1 cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn ri\u00eang, th\u00ec l\u1ee3i nhu\u1eadn c\u1ee7a b\u00ean mua s\u1ebd gi\u1ea3m, d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c.<\/li>\n<\/ul>\n

      3.2. M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 cho t\u1eebng trung t\u00e2m tr\u00e1ch nhi\u1ec7m<\/h4>\n

      3.2.1. Ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh (y\u1ebfu t\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng)<\/h5>\n

      D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh trung t\u00e2m tr\u00e1ch nhi\u1ec7m:<\/p>\n

        \n
      • Trung t\u00e2m chi ph\u00ed: <\/strong>
        \nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a trung t\u00e2m chi ph\u00ed l\u00e0 ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed. Do \u0111\u00f3, c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, bao g\u1ed3m:<\/p>\n
          \n
        • Bi\u1ebfn ph\u00ed (chi ph\u00ed bi\u1ebfn \u0111\u1ed5i).<\/li>\n
        • T\u1ed5ng chi ph\u00ed (bao g\u1ed3m c\u1ea3 bi\u1ebfn ph\u00ed v\u00e0 \u0111\u1ecbnh ph\u00ed).<\/li>\n<\/ul>\n<\/li>\n
        • Trung t\u00e2m doanh thu: <\/strong>
          \nM\u1ee5c ti\u00eau c\u1ee7a trung t\u00e2m doanh thu l\u00e0 t\u1ed1i \u0111a h\u00f3a doanh s\u1ed1 v\u00e0 doanh thu. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n
            \n
          • Doanh s\u1ed1 b\u00e1n h\u00e0ng.<\/li>\n
          • Doanh thu thu\u1ea7n (sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u v\u00e0 gi\u1ea3m gi\u00e1).<\/li>\n<\/ul>\n<\/li>\n
          • Trung t\u00e2m l\u1ee3i nhu\u1eadn: <\/strong>
            \nM\u1ee5c ti\u00eau c\u1ee7a trung t\u00e2m l\u1ee3i nhu\u1eadn l\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn th\u00f4ng qua vi\u1ec7c c\u00e2n \u0111\u1ed1i gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n
              \n
            • Doanh thu.<\/li>\n
            • L\u1ee3i nhu\u1eadn g\u1ed9p (doanh thu tr\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp).<\/li>\n
            • L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<\/li>\n
            • Trung t\u00e2m \u0111\u1ea7u t\u01b0: <\/strong>
              \nM\u1ee5c ti\u00eau c\u1ee7a trung t\u00e2m \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn t\u1eeb v\u1ed1n \u0111\u1ea7u t\u01b0. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n, bao g\u1ed3m:<\/p>\n
                \n
              • ROI (Return on Investment): T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0.<\/li>\n
              • ROE (Return on Equity): T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
              • ROA (Return on Assets): T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                Nh\u00ecn chung, vi\u1ec7c l\u1ef1a ch\u1ecdn ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 c\u1ea7n d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng trung t\u00e2m tr\u00e1ch nhi\u1ec7m, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a to\u00e0n doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n

                Ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh<\/h3>\n

                B\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m c\u0169ng mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb quan tr\u1ecdng. C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh nh\u1eefng kh\u00eda c\u1ea1nh kh\u00f4ng th\u1ec3 \u0111o l\u01b0\u1eddng b\u1eb1ng con s\u1ed1 t\u00e0i ch\u00ednh, nh\u01b0ng l\u1ea1i c\u00f3 \u00fd ngh\u0129a l\u1edbn \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                V\u00ed d\u1ee5: \u0110\u1ed1i v\u1edbi m\u1ed9t trung t\u00e2m doanh thu nh\u01b0 ph\u00f2ng b\u00e1n h\u00e0ng, c\u00e1c ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

                  \n
                • M\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n
                • T\u1ef7 l\u1ec7 kh\u00e1ch h\u00e0ng quay l\u1ea1i mua h\u00e0ng.<\/li>\n
                • S\u1ed1 l\u01b0\u1ee3ng khi\u1ebfu n\u1ea1i ho\u1eb7c ph\u1ea3n h\u1ed3i t\u00edch c\u1ef1c t\u1eeb kh\u00e1ch h\u00e0ng.<\/li>\n
                • Hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c chi\u1ebfn d\u1ecbch marketing v\u00e0 qu\u1ea3ng c\u00e1o.<\/li>\n<\/ul>\n

                  Kh\u00f4ng c\u00f3 quy chu\u1ea9n b\u1eaft bu\u1ed9c n\u00e0o trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau phi t\u00e0i ch\u00ednh. Do \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 linh ho\u1ea1t l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u1ec9 ti\u00eau ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng trung t\u00e2m. Vi\u1ec7c k\u1ebft h\u1ee3p gi\u1eefa ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh s\u1ebd gi\u00fap \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<\/div>\n

                  L\u1eddi k\u1ebft<\/h3>\n

                  Qua b\u00e0i vi\u1ebft tr\u00ean, APUS <\/strong> hy v\u1ecdng b\u1ea1n \u0111\u1ecdc \u0111\u00e3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n tr\u00e1ch nhi\u1ec7m <\/strong> c\u0169ng nh\u01b0 vai tr\u00f2 c\u1ee7a trung t\u00e2m tr\u00e1ch nhi\u1ec7m <\/strong> trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, t\u1eeb nh\u1eefng ki\u1ebfn th\u1ee9c n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

                  Ngo\u00e0i vi\u1ec7c cung c\u1ea5p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n, Apus c\u00f2n ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n <\/strong> \u2013 m\u1ed9t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n to\u00e0n di\u1ec7n, v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh, v\u1eeba an to\u00e0n v\u00e0 ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m n\u00e0y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c.<\/p>\n

                  K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m ph\u1ea7n m\u1ec1m APUS ngay h\u00f4m nay \u0111\u1ec3 kh\u00e1m ph\u00e1 nhi\u1ec1u t\u00ednh n\u0103ng n\u1ed5i b\u1eadt nh\u01b0:<\/p>\n

                    \n
                  • H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i \u0111a chi\u1ec1u: <\/strong> K\u1ebft n\u1ed1i ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed, C\u01a1 quan Thu\u1ebf, h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng v\u00e0 nh\u00e2n s\u1ef1, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng t\u1ed1t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, v\u1eadn h\u00e0nh tr\u01a1n tru v\u00e0 hi\u1ec7u qu\u1ea3.<\/li>\n
                  • \u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: <\/strong> H\u1ed7 tr\u1ee3 \u0111\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133 v\u00e0 Th\u00f4ng t\u01b0 200, bao g\u1ed3m Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh, v\u00e0 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/li>\n
                  • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: <\/strong> T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/li>\n
                  • L\u00e0m vi\u1ec7c m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i qua internet: <\/strong> Cho ph\u00e9p k\u1ebf to\u00e1n vi\u00ean v\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ngay c\u1ea3 khi kh\u00f4ng \u1edf v\u0103n ph\u00f2ng.<\/li>\n
                  • C\u00e1c t\u00ednh n\u0103ng ti\u1ec7n \u00edch kh\u00e1c: <\/strong> B\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng, c\u1ea3nh b\u00e1o r\u1ee7i ro, ph\u00e2n t\u00edch d\u1eef li\u1ec7u chi ti\u1ebft, gi\u00fap doanh nghi\u1ec7p lu\u00f4n ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                    H\u00e3y \u0111\u1ec3 APUS <\/strong> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p c\u1ee7a b\u1ea1n tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n!<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

                    Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u0169ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n c\u1ea5p v\u00e0 ph\u00e2n quy\u1ec1n qu\u1ea3n l\u00fd cho c\u00e1c b\u1ed9 ph\u1eadn, ph\u00f2ng ban ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n…<\/p>","protected":false},"author":1,"featured_media":817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-quan-tri"],"_links":{"self":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts\/816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/comments?post=816"}],"version-history":[{"count":0,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts\/816\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media\/817"}],"wp:attachment":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media?parent=816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/categories?post=816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/tags?post=816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}