{"id":826,"date":"2025-02-11T09:47:53","date_gmt":"2025-02-11T02:47:53","guid":{"rendered":"https:\/\/apusplatform.com\/?p=826"},"modified":"2025-02-11T09:47:53","modified_gmt":"2025-02-11T02:47:53","slug":"ke-toan-ban-hang-la-gi-chi-tiet-mo-ta-cong-viec-va-nghiep-vu-can-thiet","status":"publish","type":"post","link":"https:\/\/apusplatform.com\/en\/2025\/02\/ke-toan-ban-hang-la-gi-chi-tiet-mo-ta-cong-viec-va-nghiep-vu-can-thiet\/","title":{"rendered":"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? Chi ti\u1ebft m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft"},"content":{"rendered":"<p data-spm-anchor-id=\"5aebb161.2ef5001f.0.i32.2f2cc921QkvcAK\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (KTBH) kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m xa l\u1ea1 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Tuy nhi\u00ean, v\u1edbi nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1, \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef kh\u00e1 m\u1edbi m\u1ebb. V\u1eady, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u1ef1c s\u1ef1 l\u00e0 g\u00ec? Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u1ea3m nh\u1eadn nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 n\u00e0o trong doanh nghi\u1ec7p? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h3><strong>1. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? <\/strong><\/h3>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (trong ti\u1ebfng Anh g\u1ecdi l\u00e0 <strong>Sales Accountant <\/strong>) l\u00e0 v\u1ecb tr\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng vi\u1ec7c n\u00e0y bao g\u1ed3m:<\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<li>Theo d\u00f5i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng.<\/li>\n<li>Ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed li\u00ean quan.<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 t\u00ecnh h\u00ecnh doanh thu, c\u00f4ng n\u1ee3 \u0111\u1ec3 h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h3><strong>2. Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong doanh nghi\u1ec7p <\/strong><\/h3>\n<p>Ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111\u00f3ng vai tr\u00f2 c\u1ed1t l\u00f5i trong c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, \u0111\u00f2i h\u1ecfi s\u1ef1 gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 kinh doanh. Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng gi\u1eef vai tr\u00f2 quan tr\u1ecdng v\u1edbi c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh sau:<\/p>\n<ul>\n<li><strong>Ghi ch\u00e9p v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin: <\/strong> Thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/li>\n<li><strong>H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd: <\/strong> Gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh kinh doanh, ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/li>\n<li><strong>Cung c\u1ea5p d\u1eef li\u1ec7u chi\u1ebfn l\u01b0\u1ee3c: <\/strong> \u0110\u01b0a ra c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh ph\u00f9 h\u1ee3p, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><strong>3. Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 b\u00e1n h\u00e0ng: <\/strong> Gi\u00e1m s\u00e1t ch\u1ec9 ti\u00eau b\u00e1n h\u00e0ng v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n, \u0111\u1ed1i chi\u1ebfu v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi khi c\u1ea7n.<\/li>\n<li><strong>Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn: <\/strong> Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn t\u1eeb doanh thu b\u00e1n h\u00e0ng cho c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 c\u00e1 nh\u00e2n li\u00ean quan, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd chi ph\u00ed b\u00e1n h\u00e0ng: <\/strong> Ghi nh\u1eadn v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c chi ph\u00ed ph\u00e1t sinh nh\u01b0 v\u1eadn chuy\u1ec3n, marketing, b\u1ea3o h\u00e0nh, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd ti\u1ec1n h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3: <\/strong> \u0110\u1ea3m b\u1ea3o thu h\u1ed3i c\u00f4ng n\u1ee3 \u0111\u00fang h\u1ea1n, duy tr\u00ec d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh.<\/li>\n<li><strong>L\u1eadp b\u00e1o c\u00e1o b\u00e1n h\u00e0ng: <\/strong> T\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3, cung c\u1ea5p d\u1eef li\u1ec7u cho ban qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<h3><strong>4. M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<h4><strong>4.1. C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y <\/strong><\/h4>\n<ul>\n<li>T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 b\u1ea3ng b\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho\u2026 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn v\u00e0o ph\u1ea7n m\u1ec1m ho\u1eb7c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kho, gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ec3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb theo t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (n\u1ebfu c\u00f3).<\/li>\n<li>Qu\u1ea3n l\u00fd ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn doanh thu ch\u00ednh x\u00e1c.<\/li>\n<li>Nh\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; t\u00ednh to\u00e1n ch\u00ednh x\u00e1c t\u1ed5ng doanh thu v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong ng\u00e0y.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u xu\u1ea5t, t\u1ed3n kho v\u1edbi th\u1ee7 kho v\u00e0o cu\u1ed1i ng\u00e0y.<\/li>\n<li>Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/li>\n<li>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 \u0111\u1ed1c th\u00fac thanh to\u00e1n n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ri\u00eang.<\/li>\n<li>H\u1ed7 tr\u1ee3 li\u00ean k\u1ebft s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kh\u00e1c.<\/li>\n<\/ul>\n<h4><strong>4.2. C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng <\/strong><\/h4>\n<ul>\n<li>T\u00ednh to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p. V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 mua th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5.<\/li>\n<li>T\u00ednh to\u00e1n t\u1ed5ng doanh thu, thu\u1ebf GTGT theo t\u1eebng nh\u00f3m h\u00e0ng ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (c\u1eeda h\u00e0ng, \u0111\u1ea1i l\u00fd, chi nh\u00e1nh).<\/li>\n<li>H\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 ki\u1ec3m tra b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o b\u00e1n h\u00e0ng, doanh thu, l\u00e3i g\u1ed9p, c\u00f4ng n\u1ee3 ph\u1ea3i thu, v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng \u0111\u1ec3 g\u1eedi l\u00ean ban gi\u00e1m \u0111\u1ed1c.<\/li>\n<\/ul>\n<h4><strong>4.3. C\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n <\/strong><\/h4>\n<ul>\n<li>T\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li>Cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh b\u00e1n h\u00e0ng v\u00e0 doanh s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh n\u0103m t\u1edbi.<\/li>\n<li>Tham m\u01b0u cho ban gi\u00e1m \u0111\u1ed1c v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng, doanh thu, c\u00f4ng n\u1ee3.<\/li>\n<li>Ph\u1ed1i h\u1ee3p v\u1edbi k\u1ebf to\u00e1n kho \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb nh\u1eadp xu\u1ea5t t\u1ed3n kho; ph\u1ed1i h\u1ee3p v\u1edbi k\u1ebf to\u00e1n thanh to\u00e1n, th\u1ee7 qu\u1ef9 \u0111\u1ec3 ch\u1ed1t s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3, ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean.<\/li>\n<\/ul>\n<h3><strong>5. Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c <strong>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online <\/strong> nh\u01b0 <strong>APUS Accounting <\/strong> \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng v\u00e0 t\u00e0i ch\u00ednh. Ph\u1ea7n m\u1ec1m n\u00e0y gi\u00fap:<\/p>\n<ul>\n<li>T\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng.<\/li>\n<li>Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, nhanh ch\u00f3ng.<\/li>\n<li>Theo d\u00f5i c\u00f4ng n\u1ee3, doanh thu v\u00e0 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/li>\n<li>H\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh.<\/li>\n<\/ul>\n<p>V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 t\u1eadp trung h\u01a1n v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 tham m\u01b0u chi\u1ebfn l\u01b0\u1ee3c, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p data-spm-anchor-id=\"5aebb161.2ef5001f.0.i34.2f2cc921QkvcAK\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t v\u1ecb tr\u00ed quan tr\u1ecdng trong doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p duy tr\u00ec d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1ebd gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c, mang l\u1ea1i hi\u1ec7u qu\u1ea3 cao h\u01a1n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n.<\/p>\n<div>\n<h3><strong data-spm-anchor-id=\"5aebb161.2ef5001f.0.i36.2f2cc921QkvcAK\">5. Ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n c\u1ea7n c\u00f3 c\u1ee7a K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (Sales Accountant) <\/strong><\/h3>\n<p>\u0110\u1ec3 \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng c\u00e1c ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n sau \u0111\u00e2y:<\/p>\n<h3><strong>5.1. Quy t\u1eafc ghi nh\u1eadn k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (KTBH) c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh to\u00e1n k\u1ebft qu\u1ea3 kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. C\u00f4ng th\u1ee9c chung \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0:<\/p>\n<p><strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh = K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh + K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh + K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/strong> = Doanh thu thu\u1ea7n t\u1eeb b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li><strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh <\/strong> = Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n<li><strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c <\/strong> = Thu nh\u1eadp kh\u00e1c \u2013 Chi ph\u00ed kh\u00e1c \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>C\u00f4ng th\u1ee9c n\u00e0y gi\u00fap KTBH x\u00e1c \u0111\u1ecbnh r\u00f5 ngu\u1ed3n l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<h3><strong>5.2. Quy t\u1eafc ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>Doanh thu b\u00e1n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 5 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ol start=\"1\">\n<li>\u0110\u00e3 chuy\u1ec3n giao r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch t\u1eeb s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>\u0110\u00e3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng.<\/li>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u00e0 ch\u1eafc ch\u1eafn v\u1ec1 kho\u1ea3n doanh thu.<\/li>\n<li>\u0110\u00e3 m\u1ea5t quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a.<\/li>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/li>\n<\/ol>\n<p>Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn doanh thu ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><strong>5.3. C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>KTBH c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c nhau, bao g\u1ed3m:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho.<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Phi\u1ebfu thu, gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3.<\/li>\n<li>B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; b\u1ea3ng k\u00ea thanh to\u00e1n \u0111\u1ea1i l\u00fd.<\/li>\n<li>Bi\u00ean b\u1ea3n th\u1eeba thi\u1ebfu h\u00e0ng, bi\u00ean b\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/li>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/li>\n<li>B\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng.<\/li>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<h3><strong>5.4. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>KTBH c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o sau:<\/p>\n<ul>\n<li>S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng, s\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng.<\/li>\n<li>S\u1ed5 t\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng.<\/li>\n<li>S\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, doanh thu, chi ph\u00ed.<\/li>\n<li>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n<li>T\u1ed5ng h\u1ee3p l\u00e3i l\u1ed7 theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n<li>Chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/li>\n<li>Ph\u00e2n t\u00edch c\u00f4ng n\u1ee3 ph\u1ea3i thu theo h\u1ea1n n\u1ee3.<\/li>\n<li>C\u00e1c s\u1ed5 s\u00e1ch kh\u00e1c t\u00f9y theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><strong>5.5. Tr\u00ecnh t\u1ef1 lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/h3>\n<p>H\u00e0ng ng\u00e0y, KTBH c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. H\u00f3a \u0111\u01a1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 3 li\u00ean:<\/p>\n<ul>\n<li>Li\u00ean 1: L\u01b0u t\u1ea1i quy\u1ec3n h\u00f3a \u0111\u01a1n.<\/li>\n<li>Li\u00ean 2: Giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>Li\u00ean 3: L\u01b0u t\u1ea1i c\u00f4ng ty.<\/li>\n<\/ul>\n<p>T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u00ecnh t\u1ef1 lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb s\u1ebd kh\u00e1c nhau:<\/p>\n<ul>\n<li><strong>Kh\u00e1ch h\u00e0ng n\u1ee3: <\/strong> L\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a v\u00e0 x\u00e1c nh\u1eadn n\u1ee3 (c\u0169ng l\u1eadp th\u00e0nh 3 li\u00ean).<\/li>\n<li><strong>Thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t: <\/strong> L\u1eadp phi\u1ebfu thu (3 li\u00ean: th\u1ee7 qu\u1ef9 gi\u1eef li\u00ean 1, n\u01a1i l\u1eadp phi\u1ebfu l\u01b0u li\u00ean 2, ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n gi\u1eef li\u00ean 3).<\/li>\n<li><strong>Thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n: <\/strong> Nh\u1eadn gi\u1ea5y b\u00e1o C\u00f3 t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n.<\/li>\n<\/ul>\n<h3><strong>6. Y\u00eau c\u1ea7u v\u1ec1 k\u1ef9 n\u0103ng c\u1ee7a nh\u00e2n vi\u00ean KTBH <\/strong><\/h3>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng vi\u1ec7c, KTBH c\u1ea7n trang b\u1ecb c\u00e1c k\u1ef9 n\u0103ng sau:<\/p>\n<ul>\n<li><strong>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: <\/strong> Th\u00e0nh th\u1ea1o c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 x\u1eed l\u00fd d\u1eef li\u1ec7u nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li><strong>Ph\u00e2n t\u00edch v\u00e0 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1: <\/strong> Ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/li>\n<li><strong>Giao ti\u1ebfp hi\u1ec7u qu\u1ea3: <\/strong> Truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin r\u00f5 r\u00e0ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan.<\/li>\n<li><strong>T\u00ednh t\u1ec9 m\u1ec9 v\u00e0 ch\u00ednh x\u00e1c: <\/strong> C\u1ea9n th\u1eadn trong vi\u1ec7c ghi nh\u1eadn s\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd th\u1eddi gian: <\/strong> Ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u00fang h\u1ea1n v\u00e0 \u01b0u ti\u00ean nhi\u1ec7m v\u1ee5 quan tr\u1ecdng.<\/li>\n<\/ul>\n<h3><strong>7. Quy\u1ec1n h\u1ea1n c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>Nh\u00e2n vi\u00ean KTBH c\u00f3 c\u00e1c quy\u1ec1n h\u1ea1n sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thanh to\u00e1n di\u1ec5n ra minh b\u1ea1ch:<\/p>\n<ul>\n<li>Y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n khi c\u1ea7n thi\u1ebft.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c ch\u01b0a ph\u00f9 h\u1ee3p.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 thanh to\u00e1n v\u1edbi tr\u01b0\u1edfng ban k\u1ebf to\u00e1n n\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n.<\/li>\n<li>Gi\u00e1m s\u00e1t v\u00e0 nh\u1eafc nh\u1edf vi\u1ec7c thu h\u1ed3i c\u00f4ng n\u1ee3 t\u1eeb kh\u00e1ch h\u00e0ng.<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t m\u1ee9c v\u00e0 l\u1ecbch thanh to\u00e1n c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng (th\u00f4ng qua tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n).<\/li>\n<li>L\u00e0m vi\u1ec7c d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh.<\/li>\n<\/ul>\n<h3><strong>8. Quy tr\u00ecnh k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong doanh nghi\u1ec7p <\/strong><\/h3>\n<p>Quy tr\u00ecnh KTBH \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3:<\/p>\n<ol start=\"1\">\n<li><strong>Ti\u1ebfp nh\u1eadn \u0111\u01a1n \u0111\u1eb7t h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng: <\/strong><br \/>\nKTBH nh\u1eadn \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng t\u1eeb nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng ho\u1eb7c ph\u00f2ng kinh doanh.<\/li>\n<li><strong>Ki\u1ec3m tra t\u1ed3n kho: <\/strong>\n<ul>\n<li>N\u1ebfu h\u00e0ng t\u1ed3n kho kh\u00f4ng \u0111\u1ee7: Th\u00f4ng b\u00e1o cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u0111\u1ec3 t\u01b0 v\u1ea5n l\u1ea1i kh\u00e1ch h\u00e0ng ho\u1eb7c h\u1ee7y \u0111\u01a1n h\u00e0ng.<\/li>\n<li>N\u1ebfu h\u00e0ng t\u1ed3n kho \u0111\u1ee7: L\u1eadp phi\u1ebfu y\u00eau c\u1ea7u xu\u1ea5t kho, h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho v\u00e0 bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<li><strong>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng: <\/strong><br \/>\nGhi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng ph\u00e1t sinh v\u00e0o s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft li\u00ean quan.<\/li>\n<\/ol>\n<p><em>L\u01b0u \u00fd: <\/em> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5, sau khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 nh\u1eadn thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng, KTBH l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/p>\n<h3><strong>9. Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<p>Qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh c\u00f4ng vi\u1ec7c ph\u00f2ng k\u1ebf to\u00e1n tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n v\u1edbi <strong>APUS Accounting <\/strong>. Ph\u1ea7n m\u1ec1m n\u00e0y gi\u00fap:<\/p>\n<ul>\n<li>X\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c kh\u00f4ng gi\u1ea5y t\u1edd, lo\u1ea1i b\u1ecf quy tr\u00ecnh th\u1ee7 c\u00f4ng.<\/li>\n<li>N\u00e2ng cao n\u0103ng su\u1ea5t nh\u00e2n s\u1ef1 v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/li>\n<li>T\u1ea1o v\u0103n h\u00f3a l\u00e0m vi\u1ec7c s\u1ed1, g\u00f3p ph\u1ea7n gia t\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng cho doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p data-spm-anchor-id=\"5aebb161.2ef5001f.0.i37.2f2cc921QkvcAK\">V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7, KTBH c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 tham m\u01b0u chi\u1ebfn l\u01b0\u1ee3c, t\u1eeb \u0111\u00f3 \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<div>\n<h3><strong data-spm-anchor-id=\"5aebb161.2ef5001f.0.i38.2f2cc921QkvcAK\">9. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng <\/strong><\/h3>\n<h4><strong>C\u00e2u 1: H\u1ecdc ng\u00e0nh g\u00ec \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n b\u00e1n h\u00e0ng? <\/strong><\/h4>\n<p>\u0110\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng (KTBH), b\u1ea1n c\u00f3 th\u1ec3 theo h\u1ecdc c\u00e1c ng\u00e0nh nh\u01b0:<\/p>\n<ul>\n<li><strong>K\u1ebf to\u00e1n <\/strong><\/li>\n<li><strong>T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng <\/strong><\/li>\n<li><strong>Qu\u1ea3n tr\u1ecb kinh doanh <\/strong><\/li>\n<li><strong>Kinh t\u1ebf <\/strong><\/li>\n<\/ul>\n<p>Nh\u1eefng ng\u00e0nh n\u00e0y cung c\u1ea5p n\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c v\u1eefng ch\u1eafc v\u1ec1 t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n, gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3 c\u00e1c nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn KTBH. Ngo\u00e0i ra, vi\u1ec7c tham gia c\u00e1c kh\u00f3a h\u1ecdc chuy\u00ean s\u00e2u v\u1ec1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c k\u1ef9 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u c\u0169ng s\u1ebd l\u00e0 l\u1ee3i th\u1ebf l\u1edbn trong c\u00f4ng vi\u1ec7c.<\/p>\n<h4><strong>C\u00e2u 2: Khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb g\u00ec? <\/strong><\/h4>\n<p>Khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n qua ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/p>\n<ul>\n<li><strong>Gi\u1ea5y \u1ee7y nhi\u1ec7m chi: <\/strong> L\u00e0 l\u1ec7nh chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li><strong>Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n: <\/strong> X\u00e1c nh\u1eadn giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1eadp nh\u1eadt v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h4><strong>C\u00e2u 3: C\u00e1c ph\u1ea7n m\u1ec1m ph\u1ee5c v\u1ee5 cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng? <\/strong><\/h4>\n<p>\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn:<\/p>\n<ul>\n<li><strong>B\u1ea3ng t\u00ednh Excel: <\/strong> \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i \u0111\u1ec3 x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u01a1n gi\u1ea3n.<\/li>\n<li><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng: <\/strong>\n<ul>\n<li><strong>APUS Accounting: <\/strong> H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 quy tr\u00ecnh b\u00e1n h\u00e0ng, t\u1eeb b\u00e1o gi\u00e1, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c nh\u01b0 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng tr\u1ea3 l\u1ea1i, qu\u00e0 t\u1eb7ng k\u00e8m.<\/li>\n<li><strong>Fast Accounting: <\/strong> Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3, bao g\u1ed3m c\u1ea3 nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng.<\/li>\n<li><strong>TAX ONLINE: <\/strong> T\u00edch h\u1ee3p c\u00e1c t\u00ednh n\u0103ng k\u00ea khai thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u01afu \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a ph\u1ea7n m\u1ec1m APUS Accounting: <\/strong><\/p>\n<ul>\n<li><strong>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n: <\/strong> In h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li><strong>Theo d\u00f5i t\u00ecnh h\u00ecnh b\u00e1n h\u00e0ng: <\/strong> B\u00e1o c\u00e1o chi ti\u1ebft theo chi nh\u00e1nh, ph\u00f2ng kinh doanh, nh\u00e2n vi\u00ean, s\u1ea3n ph\u1ea9m v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li><strong>H\u1ed7 tr\u1ee3 \u0111a d\u1ea1ng nghi\u1ec7p v\u1ee5: <\/strong> B\u00e1n h\u00e0ng trong n\u01b0\u1edbc, xu\u1ea5t kh\u1ea9u, qua \u0111\u1ea1i l\u00fd, thu ti\u1ec1n ngay ho\u1eb7c ch\u01b0a thu ti\u1ec1n.<\/li>\n<li><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh: <\/strong> X\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n theo ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 chi\u1ebft kh\u1ea5u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n<li><strong>Linh ho\u1ea1t trong xu\u1ea5t h\u00f3a \u0111\u01a1n: <\/strong> Cho ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n ngay khi l\u1eadp ch\u1ee9ng t\u1eeb ho\u1eb7c sau \u0111\u00f3.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd: <\/strong> \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebf to\u00e1n.<\/li>\n<li><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: <\/strong> Cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft gi\u00fap gi\u00e1m \u0111\u1ed1c v\u00e0 k\u1ebf to\u00e1n n\u1eafm b\u1eaft k\u1ebft qu\u1ea3 b\u00e1n h\u00e0ng, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h3><strong>K\u1ebft lu\u1eadn <\/strong><\/h3>\n<p data-spm-anchor-id=\"5aebb161.2ef5001f.0.i39.2f2cc921QkvcAK\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u00e2y m\u00e0\u00a0<strong>APUS Accounting <\/strong> cung c\u1ea5p s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00f4ng vi\u1ec7c n\u00e0y, t\u1eeb \u0111\u00f3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 hi\u1ec7n \u0111\u1ea1i nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u00f4ng vi\u1ec7c c\u1ee7a KTBH s\u1ebd tr\u1edf n\u00ean d\u1ec5 d\u00e0ng, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n bao gi\u1edd h\u1ebft.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (KTBH) kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m xa l\u1ea1 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Tuy nhi\u00ean, v\u1edbi nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1, \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef kh\u00e1 m\u1edbi m\u1ebb. V\u1eady, k\u1ebf to\u00e1n b\u00e1n&#8230;<\/p>","protected":false},"author":1,"featured_media":827,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-826","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\/826","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=826"}],"version-history":[{"count":0,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts\/826\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media\/827"}],"wp:attachment":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media?parent=826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/categories?post=826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/tags?post=826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}