{"id":2841,"date":"2026-05-19T11:50:14","date_gmt":"2026-05-19T04:50:14","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2841"},"modified":"2026-05-19T12:21:01","modified_gmt":"2026-05-19T05:21:01","slug":"giam-doc-htx-co-duoc-huong-luong-khong","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/05\/19\/giam-doc-htx-co-duoc-huong-luong-khong\/","title":{"rendered":"GI\u00c1M \u0110\u1ed0C HTX C\u00d3 \u0110\u01af\u1ee2C H\u01af\u1edeNG L\u01af\u01a0NG KH\u00d4NG?"},"content":{"rendered":"\n<p>R\u1ea5t nhi\u1ec1u s\u00e1ng l\u1eadp vi\u00ean v\u00e0 Gi\u00e1m \u0111\u1ed1c H\u1ee3p t\u00e1c x\u00e3 (HTX) khi m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u tr\u0103n tr\u1edf c\u00e2u h\u1ecfi n\u00e0y. Th\u1eadm ch\u00ed, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ea5p nh\u1eadn &#8220;l\u00e0m kh\u00f4ng c\u00f4ng&#8221; giai \u0111o\u1ea1n \u0111\u1ea7u v\u00ec ngh\u0129 HTX ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh \u0111\u1eb7c th\u00f9, kh\u00f4ng gi\u1ed1ng c\u00f4ng ty.<\/p>\n\n\n\n<p>V\u1eady d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 g\u00ec?<\/p>\n\n\n\n<p><strong>Lu\u1eadt ph\u00e1p quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a <strong>Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/strong>, Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c) HTX l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Do \u0111\u00f3, <strong>Gi\u00e1m \u0111\u1ed1c HTX HO\u00c0N TO\u00c0N \u0110\u01af\u1ee2C H\u01af\u1edeNG L\u01af\u01a0NG<\/strong> (ho\u1eb7c th\u00f9 lao\/ti\u1ec1n c\u00f4ng) t\u00f9y thu\u1ed9c v\u00e0o m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ch\u1ee9c danh \u0111\u1ea3m nhi\u1ec7m.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3, qu\u1ef9 l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a Gi\u00e1m \u0111\u1ed1c s\u1ebd do <strong>\u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean<\/strong> quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c th\u00f4ng qua trong \u0110i\u1ec1u l\u1ec7 ho\u1eb7c Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a HTX.<\/p>\n\n\n\n<p><strong>3 Sai l\u1ea7m t\u00e0i ch\u00ednh th\u01b0\u1eddng g\u1eb7p \u1edf c\u00e1c HTX:<\/strong><\/p>\n\n\n\n<p>1. <strong>Gi\u00e1m \u0111\u1ed1c kh\u00f4ng nh\u1eadn l\u01b0\u01a1ng:<\/strong> Ngh\u0129 r\u1eb1ng m\u00ecnh l\u00e0 ch\u1ee7, khi n\u00e0o HTX c\u00f3 l\u00e3i l\u1edbn m\u1edbi chia. \u0110i\u1ec1u n\u00e0y khi\u1ebfn chi ph\u00ed v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a HTX b\u1ecb t\u00ednh thi\u1ebfu (thi\u1ebfu chi ph\u00ed qu\u1ea3n l\u00fd), d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o l\u00e3i &#8220;\u1ea3o&#8221; nh\u01b0ng th\u1ef1c t\u1ebf t\u00e0i ch\u00ednh l\u1ea1i kh\u00f4ng b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p>2. <strong>Nh\u1ea7m l\u1eabn gi\u1eefa &#8220;L\u01b0\u01a1ng&#8221; v\u00e0 &#8220;Thu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n&#8221;:<\/strong> L\u01b0\u01a1ng l\u00e0 chi ph\u00ed tr\u1ea3 cho c\u00f4ng s\u1ee9c \u0111i\u1ec1u h\u00e0nh h\u00e0ng th\u00e1ng (\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a HTX). C\u00f2n ti\u1ec1n ph\u00e2n ph\u1ed1i theo v\u1ed1n g\u00f3p\/m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0 ph\u1ea7n chia sau l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>3. <strong>Kh\u00f4ng \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/strong> Gi\u00e1m \u0111\u1ed1c HTX c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c. Nhi\u1ec1u HTX b\u1ecf qua \u0111i\u1ec3m n\u00e0y d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 sau.<\/p>\n\n\n\n<p><strong>L\u1eddi khuy\u00ean qu\u1ea3n tr\u1ecb:<\/strong> \u0110\u1ec3 HTX v\u1eadn h\u00e0nh chuy\u00ean nghi\u1ec7p v\u00e0 minh b\u1ea1ch, ngay t\u1eeb \u0111\u1ea7u, c\u01a1 ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ban \u0111i\u1ec1u h\u00e0nh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng r\u00f5 r\u00e0ng, g\u1eafn li\u1ec1n v\u1edbi ch\u1ec9 s\u1ed1 hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c (KPI) v\u00e0 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a HTX.<br><strong>\ud83e\udd1d B\u1ea0N \u0110ANG G\u1eb6P KH\u00d3 KH\u0102N TRONG QU\u1ea2N TR\u1eca T\u00c0I CH\u00cdNH HTX?<\/strong><\/p>\n\n\n\n<p>M\u00f4 h\u00ecnh HTX ki\u1ec3u m\u1edbi \u0111\u00f2i h\u1ecfi s\u1ef1 b\u00e0i b\u1ea3n v\u1ec1 c\u1ea3 ph\u00e1p l\u00fd l\u1eabn k\u1ebf to\u00e1n t\u1ed1i \u01b0u. N\u1ebfu HTX c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1:<\/p>\n\n\n\n<p>\u2022 X\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, c\u01a1 ch\u1ebf l\u01b0\u01a1ng\/th\u01b0\u1edfng cho Ban \u0111i\u1ec1u h\u00e0nh.<\/p>\n\n\n\n<p>\u2022 Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho HTX.<\/p>\n\n\n\n<p>\u2022 \u1ee8ng d\u1ee5ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0o qu\u1ea3n l\u00fd n\u00f4ng nghi\u1ec7p, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh.<\/p>\n\n\n\n<p>\ud83d\udc49 <strong>Li\u00ean h\u1ec7 Ths. Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng<\/strong> \u2013 Chuy\u00ean gia t\u01b0 v\u1ea5n Qu\u1ea3n tr\u1ecb T\u00e0i ch\u00ednh &amp; K\u1ebf to\u00e1n HTX \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u1ed3ng h\u00e0nh, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n v\u00e0 s\u1ed1 h\u00f3a m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd th\u1ef1c chi\u1ebfn cho HTX c\u1ee7a b\u1ea1n<\/p>\n\n\n\n<p>\ud83c\uddfb\ud83c\uddf3<strong> 21 N\u0103m \u0111\u1ed3ng h\u00e0nh HTX Vi\u1ec7t Nam<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u s\u00e1ng l\u1eadp vi\u00ean v\u00e0 Gi\u00e1m \u0111\u1ed1c H\u1ee3p t\u00e1c x\u00e3 (HTX) khi m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u tr\u0103n tr\u1edf c\u00e2u h\u1ecfi n\u00e0y. Th\u1eadm ch\u00ed, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ea5p nh\u1eadn &#8220;l\u00e0m kh\u00f4ng c\u00f4ng&#8221; giai \u0111o\u1ea1n \u0111\u1ea7u v\u00ec ngh\u0129 HTX ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh \u0111\u1eb7c th\u00f9, kh\u00f4ng gi\u1ed1ng c\u00f4ng ty. V\u1eady d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd v\u00e0 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,7],"tags":[26],"class_list":["post-2841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-ke-toan-hop-tac-xa","tag-quan-tri-tai-chinh-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2841","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2841"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2841\/revisions"}],"predecessor-version":[{"id":2845,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2841\/revisions\/2845"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2090"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}