{"id":10931,"date":"2015-08-26T03:19:18","date_gmt":"2015-08-26T03:19:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10931"},"modified":"2015-08-26T03:19:18","modified_gmt":"2015-08-26T03:19:18","slug":"to-chuc-cong-tac-ke-toan-nguyen-vat-lieu-cong-cu-dung-cu-o-cong-ty-xay-dung-so-34","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10931","title":{"rendered":"T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf C\u00f4ng ty x\u00e2y d\u1ef1ng s\u1ed1 34"},"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

Hi\u1ec7n nay trong n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n n\u00f3i chung v\u00e0 trong t\u1eebng doanh nghi\u1ec7p x\u00e2y l\u1eafp n\u00f3i ri\u00eang \u0111\u00e3 kh\u00f4ng ng\u1eebng \u0111\u01b0\u1ee3c \u0111\u1ed5i m\u1edbi v\u00e0 ph\u00e1t tri\u1ec3n c\u1ea3 h\u00ecnh th\u1ee9c, quy m\u00f4 v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp. Cho \u0111\u1ebfn nay c\u00f9ng v\u1edbi ch\u00ednh s\u00e1ch m\u1edf c\u1eeda, c\u00e1c doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp \u0111\u00e3 g\u00f3p ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c thi\u1ebft l\u1eadp n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u1ea9y n\u1ec1n kinh t\u1ebf h\u00e0ng h\u00f3a tr\u00ean \u0111\u00e0 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n. Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n trong c\u01a1 ch\u1ebf hi\u1ec7n nay \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp ph\u1ea3i t\u1ef1 l\u1ea5y thu b\u00f9 chi, t\u1ef1 l\u1ea5y thu nh\u1eadp c\u1ee7a m\u00ecnh \u0111\u1ec3 b\u00f9 \u0111\u1eafp nh\u1eefng chi ph\u00ed b\u1ecf ra v\u00e0 c\u00f3 l\u1ee3i nhu\u1eadn. \u0110\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eefng y\u00eau c\u1ea7u \u0111\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i quan t\u00e2m t\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u trong qu\u00e1 tr\u00ecnh thi c\u00f4ng t\u1eeb khi b\u1ecf v\u1ed1n ra cho \u0111\u1ebfn khi thu \u0111\u01b0\u1ee3c v\u1ed1n v\u1ec1, \u0111\u1ea3m b\u1ea3o thu nh\u1eadp cho \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u00e0 th\u1ef1c hi\u1ec7n t\u00e1i s\u1ea3n xu\u1ea5t m\u1edf r\u1ed9ng. Mu\u1ed1n v\u1eady c\u00e1c \u0111\u01a1n v\u1ecb x\u00e2y l\u1eafp ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ed5ng h\u00f2a nhi\u1ec1u bi\u1ec7n ph\u00e1p, trong \u0111\u00f3 bi\u1ec7n ph\u00e1p quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u01b0\u1ee3c l\u00e0 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd kinh t\u1ebf trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

H\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 c\u00f3 hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 ph\u1ea3n \u00e1nh kh\u00e1ch quan v\u00e0 gi\u00e1m \u0111\u1ed1c c\u00f3 hi\u1ec7u qu\u1ea3 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Chi ph\u00ed v\u1eadt li\u1ec7u l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ee7a q\u00faa tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, th\u00f4ng th\u01b0\u1eddng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u chi\u1ebfm t\u1ef7 tr\u1ecdng r\u1ea5t l\u1edbn kho\u1ea3ng t\u1eeb 70% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh. V\u00ec th\u1ebf c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 \u00fd ngh\u0129a v\u00f4 c\u00f9ng quan tr\u1ecdng, th\u00f4ng qua c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 th\u1ec3 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh. T\u1eeb \u0111\u00f3 bu\u1ed9c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i quan t\u00e2m t\u1edbi vi\u1ec7c ti\u1ebft ki\u1ec7m tri\u1ec7t \u0111\u1ec3 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, l\u00e0m sao cho v\u1edbi m\u1ed9t l\u01b0\u1ee3ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0 c\u0169 s\u1ebd l\u00e0m ra \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp h\u01a1n, t\u1ee9c l\u00e0 l\u00e0m cho gi\u00e1 th\u00e0nh gi\u1ea3m \u0111i m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng. B\u1edfi v\u1eady l\u00e0m t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u00e0m h\u1ea1 th\u1ea5p chi ph\u00ed gi\u1ea3m gi\u00e1 th\u00e0nh, t\u0103ng thu nh\u1eadp cho doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 m\u1ed9t y\u00eau c\u1ea7u thi\u1ebft th\u1ef1c, m\u1ed9t v\u1ea5n \u0111\u1ec1 \u0111ang \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u trong qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y l\u1eafp c\u1ee7a c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp hi\u1ec7n nay.<\/span><\/p>\n

Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. Trong th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i C\u00f4ng ty x\u00e2y d\u1ef1ng s\u1ed1 34 em \u0111\u00e3 \u0111i s\u00e2u t\u00ecm hi\u1ec3u, nghi\u00ean c\u1ee9u \u0111\u1ec1 t\u00e0i“T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf c\u00f4ng ty x\u00e2y d\u1ef1ng s\u1ed1 34<\/em><\/strong>” l\u00e0m chuy\u00ean \u0111\u1ec1 t\u1ed1t nghi\u1ec7p c\u1ee7a m\u00ecnh. Trong qu\u00e1 tr\u00ecnh nghi\u00ean c\u1ee9u v\u1ec1 l\u00fd lu\u1eadn th\u1ef1c t\u1ebf \u0111\u1ec3 ho\u00e0n th\u00e0nh \u0111\u1ec1 t\u00e0i. Em nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u1eadn t\u00ecnh gi\u00fap \u0111\u1ee1 c\u1ee7a c\u00f4 gi\u00e1o Nguy\u1ec5n Minh Ph\u01b0\u01a1ng v\u00e0 c\u00e1c th\u1ea7y c\u00f4 gi\u00e1o trong khoa k\u1ebf to\u00e1n tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n. C\u00f9ng c\u00e1c b\u1ea1n, c\u00e1c c\u00f4 phong t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u00f4ng ty XD s\u1ed1 34. K\u1ebft h\u1ee3p v\u1edbi ki\u1ebfn th\u1ee9c h\u1ecdc h\u1ecfi \u1edf tr\u01b0\u1eddng v\u00e0 s\u1ef1 n\u1ed7 l\u1ef1c c\u1ee7a b\u1ea3n th\u00e2n nh\u01b0ng do th\u1eddi gian v\u00e0 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u00f2n h\u1ea1n ch\u1ebf, n\u00ean chuy\u00ean \u0111\u1ec1 c\u1ee7a em kh\u00f4ng\u00a0 th\u1ec3 tr\u00e1nh kh\u1ecfi nh\u1eefng thi\u1ebfu s\u00f3t.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a chuy\u00ean \u0111\u1ec1 n\u00e0y ngo\u00e0i\u00a0 l\u1eddi m\u1edf \u0111\u1ea7u v\u00e0 k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c chia l\u00e0m 3 ph\u1ea7n:<\/span><\/p>\n

Ph\u1ea7n th\u1ee9 nh\u1ea5t: <\/strong>Nh\u1eefng v\u1ea5n \u0111\u1ec1 l\u00fd lu\u1eadn chung v\u1ec1 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n

Ph\u1ea7n th\u1ee9 hai: <\/strong>T\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u – c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf c\u00f4ng ty XD s\u1ed1 34.<\/span><\/p>\n

Ph\u1ea7n th\u1ee9 ba: <\/strong>M\u1ed9t s\u1ed1 nh\u1eadn x\u00e9t v\u00e0 ki\u1ebfn ngh\u1ecb nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n Nguy\u00ean v\u1eadt li\u1ec7u – c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u1edf c\u00f4ng ty XD s\u1ed1 34.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n\u00a0t\u1ea3i files\u00a0\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ L\u1edcI N\u00d3I \u0110\u1ea6U Hi\u1ec7n nay trong n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n n\u00f3i chung v\u00e0 trong t\u1eebng doanh nghi\u1ec7p x\u00e2y l\u1eafp n\u00f3i ri\u00eang \u0111\u00e3 kh\u00f4ng ng\u1eebng \u0111\u01b0\u1ee3c \u0111\u1ed5i m\u1edbi v\u00e0 ph\u00e1t tri\u1ec3n c\u1ea3..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1325],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10931"}],"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=10931"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10931\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10931"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}