{"id":1801,"date":"2019-12-25T17:55:12","date_gmt":"2019-12-25T17:55:12","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=1801"},"modified":"2025-10-30T09:17:35","modified_gmt":"2025-10-30T02:17:35","slug":"bao_cao_ngan_sach","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/bao_cao_ngan_sach\/","title":{"rendered":"B\u00e1o c\u00e1o Ng\u00e2n s\u00e1ch"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

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M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn tra c\u1ee9u v\u00e0 so s\u00e1nh c\u00e1c b\u00e1o c\u00e1o ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

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  • C\u00e1c c\u00e1ch truy c\u1eadp v\u00e0 xem b\u00e1o c\u00e1o<\/li>\n
  • Ph\u00e2n t\u00edch b\u00e1o c\u00e1o theo th\u1eddi gian v\u00e0 theo \u0111\u01a1n v\u1ecb<\/li>\n
  • Danh s\u00e1ch c\u00e1c b\u00e1o c\u00e1o ng\u00e2n s\u00e1ch<\/li>\n
  • L\u01b0u \u00fd khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n tr\u01b0\u1edfng, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, Qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<\/div><\/div>\n<\/div>\n

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    <\/span><\/p>\n

    2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

    \n

    Xem b\u00e1o c\u00e1o theo 1 trong 2 c\u00e1ch sau:<\/strong><\/p>\n

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    • C\u00e1ch 1: B\u00e1o c\u00e1o<\/strong>\/Ng\u00e2n s\u00e1ch<\/strong>,<\/em> ch\u1ecdn lo\u1ea1i b\u00e1o c\u00e1o mu\u1ed1n xem.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

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      • C\u00e1ch 2: Ng\u00e2n s\u00e1ch<\/strong>\/ B\u00e1o c\u00e1o ph\u00e2n t\u00edch<\/strong><\/em>\/ Ch\u1ecdn b\u00e1o c\u00e1o.<\/em><\/li>\n<\/ul>\n

        \"\"<\/p>\n

        B\u00e1o c\u00e1o so s\u00e1nh t\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo 2 d\u1ea1ng:<\/strong><\/p>\n

          \n
        • Theo th\u1eddi gian: So s\u00e1nh t\u00ecnh h\u00ecnh doanh thu, chi phi, l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a 1 \u0111\u01a1n v\u1ecb trong nhi\u1ec1u k\u1ef3<\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • Theo \u0111\u01a1n v\u1ecb: So s\u00e1nh t\u00ecnh h\u00ecnh doanh thu, chi phi, l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb trong 1 k\u1ef3.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            Danh s\u00e1ch b\u00e1o c\u00e1o:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
            STT<\/strong><\/td>\nT\u00ean ba\u0301o ca\u0301o<\/strong><\/td>\nY\u0301 nghi\u0303a<\/strong><\/td>\n<\/tr>\n
            1<\/td>\nT\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo th\u1eddi gian<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh chi ph\u00ed ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb qua nhi\u1ec1u k\u1ef3<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed th\u1ef1c t\u1ebf, ti\u1ebft ki\u1ec7m chi ph\u00ed cho doanh nghi\u1ec7p.<\/td>\n<\/tr>\n
            2<\/td>\nT\u00ecnh h\u00ecnh doanh thu th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo th\u1eddi gian<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh doanh thu ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb qua nhi\u1ec1u k\u1ef3<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1, k\u1ecbp th\u1eddi \u0111\u01b0a ph\u01b0\u01a1ng \u00e1n t\u0103ng hi\u1ec7u qu\u1ea3 kinh doanh.<\/td>\n<\/tr>\n
            3<\/td>\nT\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo th\u1eddi gian<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch (doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn) ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb qua nhi\u1ec1u k\u1ef3<\/strong> \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh => t\u00ecm ra nguy\u00ean nh\u00e2n, ph\u01b0\u01a1ng \u00e1n ho\u1ea1t \u0111\u1ed9ng t\u1ed1i \u01b0u nh\u1ea5t.<\/td>\n<\/tr>\n
            4<\/td>\nT\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo \u0111\u01a1n v\u1ecb<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh chi ph\u00ed ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb trong 1 k\u1ef3 nh\u1ea5t \u0111\u1ecbnh<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed th\u1ef1c t\u1ebf, ti\u1ebft ki\u1ec7m chi ph\u00ed cho doanh nghi\u1ec7p.<\/td>\n<\/tr>\n
            5<\/td>\nT\u00ecnh h\u00ecnh doanh thu th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo \u0111\u01a1n v\u1ecb<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh doanh thu ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb trong 1 k\u1ef3 nh\u1ea5t \u0111\u1ecbnh<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1, k\u1ecbp th\u1eddi \u0111\u01b0a ph\u01b0\u01a1ng \u00e1n t\u0103ng hi\u1ec7u qu\u1ea3 kinh doanh.<\/td>\n<\/tr>\n
            6<\/td>\nT\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n theo \u0111\u01a1n v\u1ecb<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch (doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn) ph\u00e1t sinh th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb trong 1 k\u1ef3 nh\u1ea5t \u0111\u1ecbnh<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh => t\u00ecm ra nguy\u00ean nh\u00e2n, ph\u01b0\u01a1ng \u00e1n ho\u1ea1t \u0111\u1ed9ng t\u1ed1i \u01b0u nh\u1ea5t.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n
            \n
            <\/span><\/p>\n

            3. L\u01b0u \u00fd<\/strong><\/h3>\n

            <\/div>

            \n
              \n
            • N\u1ebfu ch\u1ecdn T\u1ed5ng c\u00f4ng ty v\u00e0 bao g\u1ed3m c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/em> => B\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1ea1i t\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c.<\/li>\n
            • N\u1ebfu ch\u1ecdn T\u1ed5ng c\u00f4ng ty kh\u00f4ng bao g\u1ed3m c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c => <\/em>B\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1ea1i t\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb con c\u1ea5p cao nh\u1ea5t tr\u1ef1c thu\u1ed9c t\u1ed5ng c\u00f4ng ty (kh\u00f4ng ph\u1ea3i l\u00e0 chi nh\u00e1nh).<\/li>\n
            • N\u1ebfu c\u00e1c \u0111\u01a1n v\u1ecb con l\u1ea1i c\u00f3 \u0111\u01a1n v\u1ecb con c\u1ee7a n\u00f3 => D\u1ef1 to\u00e1n b\u1eb1ng t\u1ed5ng d\u1ef1 to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb con c\u1ee7a n\u00f3. Chi ph\u00ed th\u1ef1c hi\u1ec7n b\u1eb1ng t\u1ed5ng chi ph\u00ed th\u1ef1c hi\u1ec7n c\u1ee7a ch\u00ednh n\u00f3 v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb con c\u1ee7a n\u00f3.<\/li>\n
            • \u0110\u01a1n v\u1ecb con n\u00e0o kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u nh\u01b0ng v\u1eabn c\u00f3 ph\u00e1t sinh th\u1ef1c t\u1ebf th\u00ec v\u1eabn hi\u1ec3n th\u1ecb v\u1edbi s\u1ed1 d\u1ef1 to\u00e1n b\u1eb1ng 0<\/li>\n
            • \u0110\u01a1n v\u1ecb con n\u00e0o v\u1eeba kh\u00f4ng c\u00f3 d\u1ef1 to\u00e1n, v\u1eeba kh\u00f4ng c\u00f3 s\u1ed1 ph\u00e1t sinh th\u1ef1c t\u1ebf => kh\u00f4ng hi\u1ec3n th\u1ecb.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2601],"ht-kb-tag":[4633],"class_list":["post-1801","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao","ht_kb_tag-bao-cao-ngan-sach"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=1801"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1801\/revisions"}],"predecessor-version":[{"id":48449,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1801\/revisions\/48449"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=1801"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=1801"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=1801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}