{"id":6847,"date":"2015-08-07T07:33:50","date_gmt":"2015-08-07T07:33:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6847"},"modified":"2015-08-07T10:59:23","modified_gmt":"2015-08-07T10:59:23","slug":"hoan-thien-cong-tac-ke-toan-nguyen-vat-lieu-va-cong-cu-dung-cu-tai-cong-ty-co-phan-xay-dung-va-thuong-mai-127","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6847","title":{"rendered":"Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i 127"},"content":{"rendered":"

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

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

\"153-01\"<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/strong><\/span><\/p>\n

Nh\u1eefng n\u0103m qua c\u00f9ng v\u1edbi qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf, c\u00f9ng v\u1edbi\u00a0 s\u1ef1 thay \u0111\u1ed5i s\u00e2u s\u1eafc c\u1ee7a c\u01a1 ch\u1ebf kinh t\u1ebf, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t nam \u0111\u00e3 kh\u00f4ng ng\u1eebng \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 ph\u00e1t tri\u1ec3n g\u00f3p ph\u1ea7n t\u00edch c\u1ef1c v\u00e0o vi\u1ec7c t\u0103ng c\u01b0\u1eddng v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qu\u1ed1c gia, qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng t\u1ea5t c\u1ea3 m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 l\u00e0 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u00f3 hi\u1ec7u qu\u1ea3, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n \u0111\u1ec3 t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho t\u00e1i s\u1ea3n xu\u1ea5t c\u1ea3 chi\u1ec1u r\u1ed9ng l\u1eabn chi\u1ec1u s\u00e2u.<\/span><\/p>\n

K\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn quan tr\u1ecdng 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 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.T\u0103ng thu nh\u1eadp cho doanh nghi\u1ec7p v\u00e0 \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ng\u1eebng \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t\u00a0 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i chi ra cho c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng\u2026 M\u00e0 nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 m\u1ed9t trong ba y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng v\u1eadt ho\u00e1, n\u00f3 l\u00e0 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t c\u1ea5u th\u00e0nh n\u00ean th\u1ef1c th\u1ec3 c\u1ee7a s\u1ea3n ph\u1ea9m, h\u01a1n n\u1eefa chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t. V\u00ec v\u1eady vi\u1ec7c qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 c\u00f4ng t\u00e1c kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u01b0\u1ee3c trong kh\u00e2u qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u1edf t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u, t\u1eeb kh\u00e2u thu mua b\u1ea3o qu\u1ea3n, d\u1ef1 tr\u1eef \u0111\u1ebfn kh\u00e2u s\u1eed d\u1ee5ng.<\/span><\/p>\n

C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n chung c\u1ee7a n\u1ec1n kinh t\u1ebf Ngh\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n lu\u00f4n kh\u00f4ng ng\u1eebng l\u1ed7 l\u1ef1c ph\u1ea5n \u0111\u1ea5u v\u00e0 l\u00e0 m\u1ed9t ngh\u00e0nh m\u0169i nh\u1ecdn. Tuy nhi\u00ean trong th\u1eddi gian v\u1eeba qua, \u0111\u1ea7u t\u01b0 XDCB c\u00f2n bi\u1ec3u hi\u1ec7n tr\u00e0n lan thi\u1ebfu t\u1eadp trung c\u00f4ng tr\u00ecnh d\u1edf dang, nhi\u1ec1u l\u00e3ng ph\u00ed l\u1edbn, th\u1ea5t tho\u00e1t v\u1ed1n… C\u1ea7n \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c trong t\u00ecnh h\u00ecnh do vi\u1ec7c c\u1ea3i ti\u1ebfn c\u01a1 c\u1ea5u \u0111\u1ea7u t\u01b0, t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd trong ngh\u00e0nh x\u00e2y l\u1eafp \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh t\u1ebf \u0111\u1ed1i v\u1edbi XDCB tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Trong ngh\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 ch\u1ee7ng lo\u1ea1i r\u1ea5t \u0111a d\u1ea1ng, phong ph\u00fa.<\/span><\/p>\n

Vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd c\u00f3 \u00fd ngh\u0129a thi\u1ebft th\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. H\u01a1n n\u1eefa c\u00f2n ki\u1ec3m so\u00e1t m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, \u0111\u1ed3ng th\u1eddi gi\u00fap cho vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n, t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Qua m\u1ed9t th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i c\u00f4ng ty thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng, em nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a v\u1eadt li\u1ec7u, v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ee9c x\u00fac xung quanh vi\u1ec7c h\u1ea1ch to\u00e1n v\u1eadt li\u1ec7u, em \u0111\u00e3 \u0111i s\u00e2u v\u00e0o nghi\u00ean c\u1ee9u chuy\u00ean \u0111\u1ec1: \u201cHo\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i 127<\/em><\/strong>\u201d<\/em><\/strong><\/span><\/p>\n

Chuy\u00ean \u0111\u1ec1 th\u1ef1c t\u1eadp t\u1ed1t nghi\u1ec7p c\u1ee7a em g\u1ed3m nh\u1eefng n\u1ed9i dung sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I: C\u01a1 s\u1edf l\u00fd lu\u1eadn v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n NVL, CCDC trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng II: Th\u1ef1c tr\u1ea1ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n NVL, CCDC t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i 127.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng III:\u00a0 M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n NVl, CCDC t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n\u00a0 x\u00e2y d\u1ef1ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i 127.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n \u0111\u1ec1 t\u00e0i: Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i 127<\/p>\n","protected":false},"author":7,"featured_media":7251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[859],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6847"}],"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=6847"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7251"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6847"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}