- C\u0103n c\u1ee9 t\u1ed5 ch\u1ee9c m\u00f4 h\u00ecnh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/strong><\/li><\/ol>\n\n\n\n
\u0110\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd c\u1ea7n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf sau:<\/p>\n\n\n\n
– L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
– \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
– Quy m\u00f4 v\u00e0 ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
– M\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/p>\n\n\n\n
– Tr\u00ecnh \u0111\u1ed9 trang b\u1ecb, s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u00fd thu\u1eadt t\u00ednh to\u00e1n.<\/p>\n\n\n\n
Bi\u00ean ch\u1ebf b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh \u0111\u1ed9 ngh\u1ec1 nghi\u1ec7p c\u1ee7a \u0111\u1ed9i ng\u1ee7 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n hi\u1ec7n c\u00f3<\/p>\n\n\n\n
2. C\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n
2.1. M\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u1eadp trung <\/strong><\/p>\n\n\n\n
Theo m\u00f4 h\u00ecnh n\u00e0y to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u1eadp trung \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean hay c\u00f2n g\u1ecdi l\u00e0 m\u00f4 h\u00ecnh 1 c\u1ea5p. C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n\n\n\n
* M\u00f4 h\u00ecnh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung<\/strong><\/p>\n\n\n\n
M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung l\u00e0 m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 m\u1ed9t c\u1ea5p. Ngh\u0129a l\u00e0 to\u00e0n b\u1ed9 doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n c\u01a1 s\u1edf) ch\u1ec9 t\u1ed5 ch\u1ee9c 1 ph\u00f2ng k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh, conf c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u1ec1u kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n\n\n\n
C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t m\u00f4 h\u00ecnh n\u00e0y qua s\u01a1 \u0111\u1ed3 sau:<\/p>\n\n\n\n
Ph\u00f2ng k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea, t\u00e0i ch\u00ednh trong to\u00e0n doanh nghi\u1ec7p. C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang m\u00e0 ch\u1ec9 c\u00f3 nh\u00e2n vi\u00ean l\u00e0m nh\u1ecb\u00eam v\u1ee5 h\u1ea1ch to\u00e1n ban \u0111\u1ea7u, thu nh\u1eadn, ki\u1ec3m tra v\u00e0 \u0111\u1ecbnh k\u1ef3 g\u1eedi c\u00e1c ch\u1ee9ng t\u1eeb v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n. Ho\u1eb7c c\u0169ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1edf th\u00e0nh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ban \u0111\u1ea7u theo ch\u1ebf \u0111\u1ed9 b\u00e1o s\u1ed5 v\u00e0 \u0111\u1ecbnh k\u1ef3 g\u1eedi c\u00e1c s\u1ed5 theo ch\u1ebf \u0111\u1ed9 b\u00e1o s\u1ed5 n\u00e0y v\u1ec1 Ph\u00f2ng k\u1ebf to\u00e1n. Ph\u00f2ng k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng s\u1ecf t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft \u0111\u00ea x\u1eed l\u00fd, ghi ch\u00e9p to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n v\u00e0 cung c\u1ea5p th\u00f4ng tin cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd to\u00e0n doanh nghi\u1ec7p.<\/p>\n\n\n\n
C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 \u1edf m\u1ee9c \u0111\u1ed9 cao (ch\u01b0a \u0111\u01b0\u1ee3c giao v\u1ed1n, ch\u01b0a t\u00ednh k\u1ebft qu\u1ea3 kinh doanh ri\u00eang)<\/p>\n\n\n\n
\u01afu \u0111i\u1ec3m:<\/strong> S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1eadp trung, ph\u1ee5c v\u1ee5 k\u1ecbp th\u1eddi cho ch\u1ec9 \u0111\u1ea1o to\u00e0n \u0111\u01a1n v\u1ecb, t\u00e1t c\u1ea3 c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1eadp trung ch\u1ee7 y\u1ebfu \u1edf v\u0103n ph\u00f2ng trung t\u00e2m n\u00ean tr\u00e1nh \u0111\u1ef1\u01a1c t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o sai l\u1ec7ch v\u1ec1 t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n\n\n\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong> Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf Ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m nhi\u1ec1u v\u00e0 c\u1ed3ng k\u1ec1nh, C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 th\u00f4ng tin cho ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n v\u1eadn d\u1ee5ng<\/strong> Ap d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd tr\u00ean \u0111\u1ecba b\u00e0n t\u1eadp trung. <\/p>\n\n\n\n
2.2. M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n:<\/strong> V\u1edbi m\u00f4 h\u00ecnh n\u00e0y c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ch\u1ee7 y\u1ebfu cho \u00e1cc \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, c\u00f2n l\u1ea1i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u1edf c\u1ea5p tr\u00ean ph\u00e0n l\u1edbn l\u00e0 t\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n chung to\u00e1n doanh nghi\u1ec7p.<\/p>\n\n\n\n
*<\/strong> M\u00f4 h\u00ecnh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00e2n t\u00e1n<\/strong><\/p>\n\n\n\n
C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t m\u00f4 h\u00ecnh n\u00e0y qua s\u01a1 \u0111\u1ed3 sau:<\/p>\n\n\n\n
Theo h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n th\u00ec \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh (\u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n c\u01a1 s\u1edf) l\u1eadp ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m, c\u00f2n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec1u c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 \u1edf m\u1ee9c \u0111\u1ed9 cao (\u0111u\u1ee3c giao v\u1ed1n v\u00e0 t\u00ednh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang)<\/p>\n\n\n\n
Trong m\u00f4 h\u00ecnh n\u00e0y, to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea trong to\u00e0n b\u1ed9 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p nh\u01b0 sau:<\/p>\n\n\n\n
\u1ede ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m c\u00f3 nhi\u1ec7m v\u1ee5 <\/strong><\/p>\n\n\n\n
– Th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n
– X\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u01b0\u1edbng d\u1eabn, th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c th\u1ed1ng k\u00ea c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n
– H\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n\n\n\n
– Thu nh\u1eadn, ki\u1ec3m tra b\u00e1o c\u00e1o k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c g\u1eedi l\u00ean \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n to\u00e0n doanh nghi\u1ec7p.<\/p>\n\n\n\n
\u1ede c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 nhi\u1ec7m v\u1ee5 <\/strong><\/p>\n\n\n\n
– T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m.<\/p>\n\n\n\n
– X\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
– Th\u1ed1ng k\u00ea c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n thi\u1ebft trong ph\u1ea1m vi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n
\u01afu \u0111i\u1ec3m<\/strong>: G\u1eafn v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh – n\u01a1i ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf. Nh\u1edd \u0111\u00f3, l\u00e0m t\u0103ng t\u00ednh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n cho l\u00e3nh \u0111\u1ea1o nghi\u1ec7p v\u1ee5 \u1edf c\u00e1c b\u1ed9 ph\u1eadn kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong>: B\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ed3ng k\u1ec1nh, vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u1edf ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m th\u01b0\u1eddng b\u1ecb ch\u1eadm tr\u1ec5, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh k\u1ecbp th\u1eddi c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n cho l\u00e3nh \u0111\u1ea1o to\u00e0n \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n v\u1eadn d\u1ee5ng<\/strong>: \u0110\u01a1n v\u1ecb c\u00f3 quy m\u00f4 l\u1edbn, \u0111\u1ecba b\u00e0n s\u1ea3n xu\u1ea5t kinh doanh ph\u00e2n t\u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd.<\/p>\n\n\n\n
2.3. M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n <\/strong><\/p>\n\n\n\n
\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng r\u1ed9ng, c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c m\u00e0 m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00e1c nhau th\u00ec c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo m\u00f4 h\u00ecnh h\u1ed5n h\u1ee3p : v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n. Th\u1ef1c ch\u1ea5t, l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p hai m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u00e3 n\u00f3i tr\u00ean ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c kinh doanh \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
* M\u00f4 h\u00ecnh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n h\u1ed5n h\u1ee3p<\/strong>: v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n.<\/p>\n\n\n\n\n\n
Trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u1edf m\u1ed9t c\u1ea5p c\u1ee5 th\u1ec3, c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec1u c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 quy\u1ec1n h\u1ea1n ri\u00eang v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
C\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c chuy\u00ean m\u00f4n ho\u00e1 s\u00e2u theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ea7n h\u00e0nh. Khi \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng \u1edf ph\u1ea7n h\u00e0nh n\u00e0o, k\u1ebf to\u00e1n \u0111\u00f3 ph\u1ea3i \u0111\u1ea3m nhi\u1ec7m t\u1eeb giai \u0111o\u1ea1n h\u1ea1ch to\u00e1n ban \u0111\u1ea7u (tr\u1ef1c ti\u1ebfp ghi ch\u1ee9ng t\u1eeb ho\u1eb7c ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb) t\u1edbi c\u00e1c giai \u0111o\u1ea1n k\u1ebf ti\u1ebfp theo : ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh, \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 v\u1edbi th\u1ef1c t\u1ebf, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh \u0111\u01b0\u1ee3c giao. Trong qu\u00e1 tr\u00ecnh \u0111\u00f3 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ngang, c\u00f3 t\u00ednh ch\u1ea5t t\u00e1c nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh \u0111\u1ec1u c\u00f3 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong vi\u1ec7c cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u1ea3m b\u1ea3o cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ch\u1ee9c n\u0103ng k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/p>\n\n\n\n
\u1ede \u0111\u01a1n v\u1ecb ch\u00ednh v\u1eabn l\u1eadp ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m, \u1edf c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh m\u1ee9c \u0111\u1ed9 cao th\u00ec c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang, c\u00f2n c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh \u1edf m\u1ee9c \u0111\u1ed9 cao th\u00ec kh\u00f4ng t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb n\u00e0y do ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m ghi ch\u00e9p, t\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n\n\n\n
To\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u1edf doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p nh\u01b0 sau:<\/p>\n\n\n\n
\u1ede ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m <\/strong><\/p>\n\n\n\n
– X\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n
– Th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 th\u1ed1ng k\u00ea ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n\n\n\n
– H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n\n\n\n
– Thu nh\u1eadn, ki\u1ec3m tra b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c g\u1eedi l\u00ean v\u00e0 c\u1ee7a ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p to\u00e1n doanh nghi\u1ec7p.<\/p>\n\n\n\n
\u1ede c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang c\u00f3 nhi\u1ec7m v\u1ee5 <\/strong><\/p>\n\n\n\n
– X\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n
– T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 th\u1ed1ng k\u00ea trong \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m.<\/p>\n\n\n\n
\u1ede c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang:<\/p>\n\n\n\n
– B\u1ed1 tr\u00ed c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e0m nhi\u1ec7m v\u1ee5 h\u1ea1ch to\u00e1n ban \u0111\u1ea7u, thu nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u.<\/p>\n\n\n\n
– Th\u1ef1c hi\u1ec7n t\u1eebng ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00e2n c\u00f4ng v\u00e0 \u0111\u1ecbnh k\u1ef3 g\u1eedi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o s\u01a1 b\u1ed9 v\u1ec1 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c giao v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m \u0111\u1ec3 ki\u1ec3m tra v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n
\u01afu \u0111i\u1ec3m<\/strong> Kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a 2 m\u00f4 h\u00ecnh tr\u00ean. Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c nhi\u1ec1u, kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin k\u1ecbp th\u1eddi…Cho n\u00ean, trong th\u1ef1c t\u1ebf h\u00ecnh th\u1ee9c n\u00e0y r\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u. C\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng h\u1ee3p l\u00fd cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n\n\n\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong> B\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ed3ng k\u1ec1nh, <\/p>\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/strong> M\u00f4 h\u00ecnh n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p m\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m, \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nhau. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c \u1edf xa trung t\u00e2m, c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 th\u00f4ng tin ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00fd, c\u00f3 h\u1ea1ch to\u00e1n kinh doanh th\u00ec s\u1ebd t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang. C\u00f2n c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c do \u0111i\u1ec1u ki\u1ec7n, \u0111\u1eb7c \u0111i\u1ec3m, quy m\u00f4 ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i ph\u00e2n c\u00f4ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n th\u00ec kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n ri\u00eang.<\/p>\n","protected":false},"excerpt":{"rendered":"
Nguy\u1ec5n Th\u1ecb Kim H\u01b0\u01a1ng C\u0103n c\u1ee9 t\u1ed5 ch\u1ee9c m\u00f4 h\u00ecnh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0110\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd c\u1ea7n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf sau: – L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. – \u0110\u1eb7c \u0111i\u1ec3m … <\/p>\n","protected":false},"author":1,"featured_media":0,"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":[7],"tags":[],"class_list":["post-603","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/603","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=603"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/603\/revisions"}],"predecessor-version":[{"id":604,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/603\/revisions\/604"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}