{"id":10540,"date":"2015-08-25T03:19:19","date_gmt":"2015-08-25T03:19:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10540"},"modified":"2015-08-25T03:19:19","modified_gmt":"2015-08-25T03:19:19","slug":"hoan-thien-ke-toan-nguyen-vat-lieu-cong-cu-dung-cu-tai-cong-ty-co-phan-xay-dung-so-4-thang-long","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10540","title":{"rendered":"Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u – c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n X\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng Long"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/p>\n

L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/p>\n

X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB) l\u00e0 m\u1ed9t ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t \u0111\u1ed9c l\u1eadp, c\u00f3 ch\u1ee9c n\u0103ng t\u00e1i s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) cho t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh trong n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n (KTQD), n\u00f3 t\u1ea1o n\u00ean c\u01a1 s\u1edf v\u1eadt ch\u1ea5t cho x\u00e3 h\u1ed9i, t\u0103ng ti\u1ec1m l\u1ef1c kinh t\u1ebf v\u00e0 qu\u1ed1c ph\u00f2ng c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. V\u00ec v\u1eady m\u1ed9t b\u1ed9 ph\u1eadn l\u1edbn c\u1ee7a thu nh\u1eadp qu\u1ed1c d\u00e2n n\u00f3i chung v\u00e0 t\u00edch lu\u1ef9 n\u00f3i ri\u00eang c\u00f9ng v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 XDCB. B\u00ean c\u1ea1nh \u0111\u00f3 \u0111\u1ea7u t\u01b0 XDCB lu\u00f4n l\u00e0 m\u1ed9t \u201cl\u1ed7 h\u1ed5ng\u201d l\u1edbn l\u00e0m th\u1ea5t tho\u00e1t ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. V\u00ec v\u1eady, qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111ang l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u1ea5p b\u00e1ch nh\u1ea5t trong giai \u0111o\u1ea1n hi\u1ec7n nay.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh quan tr\u1ecdng c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 t\u00edch c\u1ef1c trong vi\u1ec7c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf. Quy m\u00f4 s\u1ea3n xu\u1ea5t x\u00e3 h\u1ed9i ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n th\u00ec y\u00eau c\u1ea7u v\u00e0 ph\u1ea1m vi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, vai tr\u00f2 v\u00e0 v\u1ecb tr\u00ed c\u1ee7a c\u00f4ng t\u00e1c kinh t\u1ebf ng\u00e0y c\u00e0ng cao.<\/span><\/p>\n

V\u1edbi s\u1ef1 \u0111\u1ed5i m\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd kinh t\u1ebf nh\u1eb1m \u0111\u00e1p\u00a0 \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, c\u1ee7a n\u1ec1n kinh t\u1ebf m\u1edf \u0111\u00e3 bu\u1ed9c c\u00e1c doanh nghi\u1ec7p m\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p XDCB ph\u1ea3i t\u00ecm ra con \u0111\u01b0\u1eddng \u0111\u00fang \u0111\u1eafn v\u00e0 ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh (SXKD) t\u1ed1i \u01b0u \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ee9ng v\u1eefng trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, d\u00e0nh l\u1ee3i nhu\u1eadn t\u1ed1i \u0111a, c\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p XBCB ph\u1ea3i trang tr\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed b\u1ecf ra v\u00e0 c\u00f3 l\u00e3i. M\u1eb7t kh\u00e1c, c\u00e1c c\u00f4ng tr\u00ecnh XDCB hi\u1ec7n nay \u0111ang t\u1ed5 ch\u1ee9c theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u th\u1ea7u. Do v\u1eady, gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 s\u00e1t xao. \u0110i\u1ec1u n\u00e0y kh\u00f4ng cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p XDCB c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u00e3ng ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u0110\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u tr\u00ean, c\u00e1c doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ph\u1ea3i t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t b\u1ecf ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi. H\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 gi\u00e1 th\u00e0nh. T\u1eeb \u0111\u00f3 gi\u00fap cho doanh nghi\u1ec7p t\u00ecm m\u1ecdi c\u00e1ch h\u1ea1 th\u1ea5p chi ph\u00ed s\u1ea3n xu\u1ea5t t\u1edbi m\u1ee9c t\u1ed1i \u0111a, h\u1ea1 th\u1ea5p gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u2013 bi\u1ec7n ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u1ec3 t\u0103ng l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

Trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t, kho\u1ea3n m\u1ee5c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u (NVL) chi\u1ebfm m\u1ed9t t\u1ef7 tr\u1ecdng l\u1edbn trong to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, ch\u1ec9 c\u1ea7n m\u1ed9t bi\u1ebfn \u0111\u1ed9ng nh\u1ecf v\u1ec1 chi ph\u00ed NVL c\u0169ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, b\u00ean c\u1ea1nh v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m l\u00e0 k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh, th\u00ec t\u1ed5 ch\u1ee9c t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n NVL c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p quan t\u00e2m trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay.<\/span><\/p>\n

\u1ede C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng Long v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m l\u01b0\u1ee3ng NVL s\u1eed d\u1ee5ng v\u00e0o c\u00e1c c\u00f4ng tr\u00ecnh l\u1ea1i kh\u00e1 l\u1edbn th\u00ec v\u1ea5n \u0111\u1ec1 ti\u1ebft ki\u1ec7m tri\u1ec7t \u0111\u1ec3 c\u00f3 th\u1ec3 coi l\u00e0 bi\u1ec7n ph\u00e1p h\u1eefu hi\u1ec7u nh\u1ea5t \u0111\u1ec3 gi\u1ea3m gi\u00e1 th\u00e0nh, t\u0103ng l\u1ee3i nhu\u1eadn cho C\u00f4ng ty. V\u00ec v\u1eady \u0111i\u1ec1u t\u1ea5t y\u1ebfu l\u00e0 C\u00f4ng ty ph\u1ea3i quan t\u00e2m \u0111\u1ebfn kh\u00e2u h\u1ea1ch to\u00e1n chi ph\u00ed NVL.<\/span><\/p>\n

Trong th\u1eddi gian th\u1ef1c t\u1eadp, nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 gi\u00fap \u0111\u1ee1 t\u1eadn t\u00ecnh c\u1ee7a l\u00e3nh \u0111\u1ea1o C\u00f4ng ty, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u1ed3ng ch\u00ed trong ph\u00f2ng k\u1ebf to\u00e1n C\u00f4ng ty, em \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m quen v\u00e0 t\u00ecm hi\u1ec3u c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty. Em nh\u1eadn th\u1ea5y k\u1ebf to\u00e1n v\u1eadt li\u1ec7u trong C\u00f4ng ty gi\u1eef vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00e0 c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m. V\u00ec v\u1eady em \u0111\u00e3 \u0111i s\u00e2u t\u00ecm hi\u1ec3u v\u1ec1 ph\u1ea7n th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 trong ph\u1ea1m vi b\u00e0i vi\u1ebft n\u00e0y, em xin tr\u00ecnh b\u00e0y \u0111\u1ec1 t\u00e0i: \u201cHo\u00e0n thi\u1ec7n k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u – c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng Long<\/em><\/strong>\u201d.<\/span><\/p>\n

M\u1eb7c d\u00f9 \u0111\u00e3 r\u1ea5t c\u1ed1 g\u1eafng t\u00ecm hi\u1ec3u v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 gi\u00fap \u0111\u1ee1 t\u1eadn t\u00ecnh c\u1ee7a c\u00e1c th\u1ea7y c\u00f4 gi\u00e1o c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ed3ng ch\u00ed trong ban l\u00e3nh \u0111\u1ea1o v\u00e0 ph\u00f2ng k\u1ebf to\u00e1n C\u00f4ng ty, nh\u01b0ng do nh\u1eadn th\u1ee9c v\u00e0 tr\u00ecnh \u0111\u1ed9 b\u1ea3n th\u00e2n c\u00f3 h\u1ea1n n\u00ean b\u00e0i vi\u1ebft n\u00e0y kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng thi\u1ebfu s\u00f3t v\u00e0 nh\u1eefng h\u1ea1n ch\u1ebf.<\/span><\/p>\n

Em r\u1ea5t mong \u0111\u01b0\u1ee3c ti\u1ebfp thu v\u00e0 xin ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p cho \u0111\u1ec1 t\u00e0i n\u00e0y ho\u00e0n thi\u1ec7n h\u01a1n.<\/span><\/p>\n

K\u1ebft c\u1ea5u \u0111\u1ec1 t\u00e0i g\u1ed3m 3 ph\u1ea7n l\u1edbn sau:<\/span><\/p>\n

Ph\u1ea7n I: Nh\u1eefng v\u1ea5n \u0111\u1ec1 l\u00fd lu\u1eadn chung v\u1ec1 k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 trong c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/strong><\/em><\/span><\/p>\n

Ph\u1ea7n II: Th\u1ef1c tr\u1ea1ng k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng Long.<\/strong><\/em><\/span><\/p>\n

Ph\u1ea7n III: Nh\u1eadn x\u00e9t v\u1ec1 k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng long v\u00e0 m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty.<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u: Ho\u00e0n thi\u1ec7n k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u – c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n X\u00e2y d\u1ef1ng s\u1ed1 4 Th\u0103ng Long<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1246],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10540"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10540"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10540\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10540"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}