{"id":8404,"date":"2025-04-05T19:17:18","date_gmt":"2025-04-05T12:17:18","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=8404"},"modified":"2025-06-29T09:00:03","modified_gmt":"2025-06-29T02:00:03","slug":"quan-ly-tai-chinh-trong-doanh-nghiep-nho","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/","title":{"rendered":"QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH TRONG DOANH NGHI\u1ec6P NH\u1ece"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/#1\" >1.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/#2_Qua_nhieu_doanh_so_ban_hang\" >2. Qu\u00e1 nhi\u1ec1u doanh s\u1ed1 b\u00e1n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/#3_Loi_nhuan_khong_chinh_xac\" >3. L\u1ee3i nhu\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/#4_Tra_tien_tri_hoan\" >4. Tr\u1ea3 ti\u1ec1n tr\u00ec ho\u00e3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/quan-ly-tai-chinh-trong-doanh-nghiep-nho\/#5_Thue_khong_dung\" >5. Thu\u1ebf kh\u00f4ng \u0111\u00fang<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng c\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c \u0111\u1ec3 h\u1ecd c\u00f3 \u00edt th\u1eddi gian \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd, ho\u1eb7c n\u1ebfu h\u1ecd c\u00f3, h\u1ecd s\u1ebd kh\u00f4ng l\u00e0m t\u1ed1t. M\u1eb7t kh\u00e1c, n\u1ebfu qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1ed1t, n\u00f3 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 th\u1ea5t b\u1ea1i ho\u00e0n to\u00e0n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify\">Theo th\u1ef1c t\u1ebf, n\u1ebfu doanh nghi\u1ec7p th\u1ea5t b\u1ea1i ho\u1eb7c ph\u00e1 s\u1ea3n, 80% doanh nghi\u1ec7p \u0111ang tr\u00ean quy m\u00f4, ch\u1ee7 y\u1ebfu l\u00e0 v\u00ec h\u1ecd kh\u00f4ng th\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n t\u1ed1t. K\u1ec3 t\u1eeb \u0111\u00f3, PROFORBOOKS \u0111\u00e3 ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u00e0 thu th\u1eadp c\u00e1c l\u1ed7i t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi H\u1ed3i gi\u00e1o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p:<\/p>\n<h2 id=\"1-ep-buoc-phai-tang-truong\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"1\"><\/span>1.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">M\u1ed9t c\u00f4ng ty ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m \u0111\u00e3 b\u1eaft \u0111\u1ea7u th\u1eed nghi\u1ec7m b\u1eb1ng qu\u1ea3ng c\u00e1o Facebook. Trong th\u00e1ng \u0111\u1ea7u ti\u00ean, c\u00f4ng ty \u0111\u00e3 nhanh ch\u00f3ng thu h\u1ed3i v\u1ed1n. Nh\u00e0 \u0111i\u1ec1u h\u00e0nh ngay l\u1eadp t\u1ee9c t\u0103ng chi ti\u00eau qu\u1ea3ng c\u00e1o l\u00ean n\u0103m l\u1ea7n v\u00e0 d\u1ef1 \u0111o\u00e1n r\u1eb1ng doanh s\u1ed1 s\u1ebd t\u0103ng g\u1ea5p n\u0103m l\u1ea7n. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y \u0111\u00e3 kh\u00f4ng x\u1ea3y ra. Gi\u00e1m \u0111\u1ed1c \u0111\u00e3 t\u1eadn d\u1ee5ng nhi\u1ec1u kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng nh\u01b0ng ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn \u0111\u00e1ng k\u1ec3 v\u00ec h\u1ecd kh\u00f4ng t\u01b0\u01a1ng th\u00edch v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty, t\u1ee9c l\u00e0, trong khi thu h\u00fat kh\u00e1ch h\u00e0ng, h\u1ecd kh\u00f4ng th\u1ec3 b\u00e1n ch\u00fang. L\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ee3i nhu\u1eadn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, v\u00ec v\u1eady c\u00f4ng ty vay vay trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y \u0111\u1ec3 chi tr\u1ea3 cho t\u00ecnh tr\u1ea1ng thi\u1ebfu ti\u1ec1n.<\/p>\n<p style=\"text-align: justify\">C\u00e2u chuy\u1ec7n tr\u00ean cho th\u1ea5y c\u00e1c m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng l\u00e0 t\u1ed1t, nh\u01b0ng n\u00f3 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c nh\u00ecn th\u1ea5y theo nhi\u1ec1u c\u00e1ch, b\u1ea5t k\u1ec3 s\u1ed1 l\u01b0\u1ee3ng m\u1ee5c ti\u00eau \u0111\u1ea1t \u0111\u01b0\u1ee3c, \u0111\u00e2y l\u00e0 m\u1ed9t tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng \u0111\u1ed1i v\u1edbi gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh khi n\u00f3i v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/p>\n<h2 id=\"2-chi-tieu-qua-nhieu-vao-viec-ban-hang\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"2_Qua_nhieu_doanh_so_ban_hang\"><\/span>2. Qu\u00e1 nhi\u1ec1u doanh s\u1ed1 b\u00e1n h\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">L\u00e0 m\u1ed9t doanh nghi\u1ec7p nh\u1ecf, k\u1ebf ho\u1ea1ch t\u00ecm kh\u00e1ch h\u00e0ng m\u1edbi lu\u00f4n l\u00e0 \u0111i\u1ec1u c\u1ea7n xem x\u00e9t. C\u00f3 hai s\u1ed1 li\u1ec7u x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00f4ng ty c\u00f3 d\u1ef1 \u0111o\u00e1n r\u1eb1ng kh\u00e1ch h\u00e0ng n\u00e0y c\u00f3 l\u1ee3i nhu\u1eadn kh\u00f4ng?<\/p>\n<ul style=\"text-align: justify\">\n<li>Chi ph\u00ed nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0: s\u1ed1 ti\u1ec1n m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 cho s\u1ea3n ph\u1ea9m.<\/li>\n<li>Gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n: T\u1ed5ng doanh thu c\u1ee7a kh\u00e1ch h\u00e0ng trong th\u1eddi gian d\u00e0i.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n ph\u1ea3i l\u1edbn h\u01a1n chi ph\u00ed nh\u1eadn \u0111\u01b0\u1ee3c. \u0110\u00f3 l\u00e0, kh\u00e1ch h\u00e0ng trung th\u00e0nh s\u1ebd t\u1ed1t h\u01a1n kh\u00e1ch h\u00e0ng &#8220;t\u1ea1m th\u1eddi&#8221;. B\u1eb1ng c\u00e1ch n\u00e0y, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh ho\u1eb7c nh\u00e0 l\u00e3nh \u0111\u1ea1o s\u1ebd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 d\u00f2ng ti\u1ec1n c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify\">Qu\u00e1 nhi\u1ec1u doanh s\u1ed1 s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p nh\u1ecf c\u00f3 l\u1ee3i nhu\u1eadn, nh\u01b0ng r\u1ea5t th\u1ea5p. CFO c\u1ea7n xem x\u00e9t chi ph\u00ed chi ph\u00ed, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft tinh. B\u1edfi v\u00ec c\u00f3 nhi\u1ec1u th\u1ee9 kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u00eau, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean, ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, \u0111i\u1ec7n, internet, &#8230;<\/p>\n<p style=\"text-align: justify\">N\u1ebfu \u0111i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ed1t, s\u1ef1 m\u1ea5t c\u00e2n b\u1eb1ng v\u1ec1 thu nh\u1eadp v\u00e0 chi ti\u00eau s\u1ebd d\u1ea7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: center\"><img loading=\"lazy\" decoding=\"async\" alt=\"\" height=\"318\" src=\"https:\/\/www.pace.edu.vn\/uploads\/ImageContent\/2018\/CFO\/CFO_-_180918_1.jpg\" width=\"680\"><\/p>\n<h2 id=\"3-tinh-toan-loi-nhuan-khong-chinh-xac\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"3_Loi_nhuan_khong_chinh_xac\"><\/span>3. L\u1ee3i nhu\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">M\u1ed9t v\u00ed d\u1ee5 kinh \u0111i\u1ec3n kh\u00e1c t\u1eeb th\u1ef1c t\u1ebf l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 l\u1ee3i nhu\u1eadn chuy\u00ean v\u1ec1 c\u00e1c ph\u1ee5 ki\u1ec7n di \u0111\u1ed9ng trong th\u1ecb tr\u01b0\u1eddng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Chi ph\u00ed v\u1ed1n c\u1ee7a anh ta b\u1eb1ng 40% ti\u1ec1n c\u1ee7a ch\u00ednh anh ta. V\u00ed d\u1ee5, anh ta \u0111\u00e3 mua m\u1ed9t chi\u1ebfc tai nghe v\u1edbi gi\u00e1 8,40 \u0111\u00f4 la v\u00e0 b\u00e1n n\u00f3 v\u1edbi gi\u00e1 13,96 \u0111\u00f4 la. \u00d4ng tin r\u1eb1ng \u00f4ng s\u1ebd ki\u1ebfm \u0111\u01b0\u1ee3c 30-40% l\u1ee3i nhu\u1eadn cho m\u1ed7i s\u1ea3n ph\u1ea9m \u0111\u1ec3 b\u00e1n.<\/p>\n<p style=\"text-align: justify\">Nh\u01b0ng khi anh ta chu\u1ea9n b\u1ecb b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0o cu\u1ed1i n\u0103m, anh ta nh\u1eadn ra m\u00ecnh \u0111\u00e3 thua. B\u1edfi v\u00ec anh ta kh\u00f4ng xem x\u00e9t chi ph\u00ed ch\u00eanh l\u1ec7ch: ph\u00ed giao d\u1ecbch, ph\u00ed v\u1eadn chuy\u1ec3n (thay \u0111\u1ed5i theo m\u1ed7i \u0111\u01a1n h\u00e0ng), \u0111\u00e2y l\u00e0 chi ph\u00ed l\u01b0u tr\u1eef quan tr\u1ecdng v\u00e0 quan tr\u1ecdng nh\u1ea5t &#8211; chi ph\u00ed l\u1ee3i nhu\u1eadn.<\/p>\n<p style=\"text-align: justify\">H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p ngh\u0129 r\u1eb1ng h\u1ecd s\u1ebd quan t\u00e2m \u0111\u1ebfn giao d\u1ecbch, nh\u01b0ng trong th\u1ef1c t\u1ebf, h\u1ecd ph\u1ea3i tr\u1ea3 qu\u00e1 nhi\u1ec1u ti\u1ec1n m\u00e0 kh\u00f4ng c\u1ea7n ki\u1ec3m so\u00e1t.<\/p>\n<p style=\"text-align: justify\">D\u1ef1 \u0111o\u00e1n chi ph\u00ed s\u1ebd ph\u00e1t sinh l\u00e0 m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn kh\u00f4n ngoan c\u00f3 th\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p tr\u1edf n\u00ean \u1ed5n \u0111\u1ecbnh h\u01a1n khi thu h\u00fat ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n<h2 id=\"4-cham-tre-thanh-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"4_Tra_tien_tri_hoan\"><\/span>4. Tr\u1ea3 ti\u1ec1n tr\u00ec ho\u00e3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Tr\u00ec ho\u00e3n vi\u1ec7c thanh to\u00e1n cho kh\u00e1ch h\u00e0ng ho\u1eb7c n\u1ee3, m\u1eb7c d\u00f9 kh\u00f4ng nh\u1ecf, l\u00e0 \u0111\u1ee7 \u0111\u1ec3 t\u1ea1o ra nhi\u1ec1u tr\u1edf ng\u1ea1i cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p.<\/p>\n<p style=\"text-align: justify\">B\u1edfi v\u00ec kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 cung c\u1ea5p \u0111\u1ec1u c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 ch\u1edd s\u1ed1 ti\u1ec1n thanh to\u00e1n, \u0111i\u1ec1u n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u00ecnh \u1ea3nh kinh doanh v\u00e0 c\u00f3 th\u1ec3 h\u1ecd s\u1ebd kh\u00f4ng h\u1ee3p t\u00e1c trong t\u01b0\u01a1ng lai.<\/p>\n<p style=\"text-align: justify\">C\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 c\u00e1c doanh nghi\u1ec7p n\u00ean gi\u1ea3i quy\u1ebft c\u00e1c kho\u1ea3n thanh to\u00e1n th\u01b0\u1eddng xuy\u00ean trong v\u00f2ng kho\u1ea3ng 3 th\u00e1ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u1eb7c tr\u00ec ho\u00e3n trong h\u01a1n 3 th\u00e1ng, n\u00f3 c\u00f3 th\u1ec3 c\u1ea3n tr\u1edf nghi\u00eam tr\u1ecdng kinh doanh.<\/p>\n<p style=\"text-align: center\"><img loading=\"lazy\" decoding=\"async\" alt=\"\" height=\"383\" src=\"https:\/\/www.pace.edu.vn\/uploads\/ImageContent\/2018\/CFO\/CFO_-_180918_2.jpg\" width=\"680\"><\/p>\n<h2 id=\"5-quan-ly-thue-khong-dung-cach\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"5_Thue_khong_dung\"><\/span>5. Thu\u1ebf kh\u00f4ng \u0111\u00fang<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Thu\u1ebf l\u00e0 ti\u1ec1n ph\u1ea1t. Nghe c\u00f3 v\u1ebb th\u00fa v\u1ecb, nh\u01b0ng \u0111\u00f3 l\u00e0 s\u1ef1 th\u1eadt. Thu\u1ebf l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 \u0111\u1ec3 bu\u1ed9c m\u1ed9t c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng t\u1ed1t. H\u01a1n n\u1eefa, thanh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n. B\u1ea5t c\u1ee9 khi n\u00e0o m\u1ed9t c\u00f4ng ty b\u1ecf l\u1ee1 m\u1ed9t \u0111i\u1ec1u kho\u1ea3n thu\u1ebf, n\u00f3 c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng b\u1ea5t l\u1ee3i \u0111\u1ebfn doanh nghi\u1ec7p. Do \u0111\u00f3, \u0111\u1ed9 ch\u00ednh x\u00e1c v\u1ec1 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify\">N\u1ebfu CFO kh\u00f4ng quen thu\u1ed9c v\u1edbi ph\u1ea7n n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm s\u1ef1 gi\u00fap \u0111\u1ee1 t\u1eeb m\u1ed9t nh\u00e0 t\u01b0 v\u1ea5n thu\u1ebf. B\u1edfi v\u00ec \u0111i\u1ec1u n\u00e0y c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u01b0\u1edbc t\u00ednh s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 v\u00e0o n\u0103m t\u1edbi. \u0110i\u1ec1u n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebf ho\u1ea1ch t\u0103ng tr\u01b0\u1edfng d\u1ef1 ki\u1ebfn \u200b\u200bv\u00e0 ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify\">Ngo\u00e0i ra, nh\u1eefng thay \u0111\u1ed5i \u0111\u1ed9t ng\u1ed9t v\u1ec1 doanh thu thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, thu\u1ebf su\u1ea5t lu\u00f4n dao \u0111\u1ed9ng t\u1eeb 12% \u0111\u1ebfn 12,36% trong m\u1ed9t kho\u1ea3ng th\u1eddi gian ng\u1eafn v\u00e0 sau \u0111\u00f3 thay \u0111\u1ed5i gi\u1eefa 15%, bu\u1ed9c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i nhanh ch\u00f3ng &#8220;tr\u1ea3 l\u1ea1i&#8221; \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi gi\u00e1 trong khung gi\u00e1.<\/p>\n<p style=\"text-align: justify\">Do \u0111\u00f3, m\u1ed9t k\u1ebf ho\u1ea1ch ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n \u0111\u1ec3 b\u1ed5 sung cho s\u1ef1 b\u1ea5t \u1ed5n tr\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3n th\u00e2n CFO ph\u1ea3i lu\u00f4n c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0 ph\u1ed5 bi\u1ebfn nh\u00e2n vi\u00ean \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c c\u00e1c ngu\u1ed3n chi ti\u00eau ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: right\"><em>Theo h\u01b0\u1edbng d\u1eabn l\u1ee3i nhu\u1eadn<\/em><\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\" style=\"height: 165px;width: 100%\">\n<tr>\n<td valign=\"top\" width=\"661\">\n<p style=\"text-align: center\">Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o<\/p>\n<p style=\"text-align: center\">Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh<\/p>\n<p style=\"text-align: center\">Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO)<\/p>\n<p style=\"text-align: center\">T\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a CFO trong k\u1ef7 nguy\u00ean m\u1edbi<\/p>\n<p style=\"text-align: center\">Vui l\u00f2ng xem th\u00eam chi ti\u1ebft v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh t\u1ea1i \u0111\u00e2y<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>Ngu\u1ed3n: <a href=\"https:\/\/www.ckconitsha.com\/vn\/\">https:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng c\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c \u0111\u1ec3 h\u1ecd c\u00f3 \u00edt th\u1eddi gian \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd, ho\u1eb7c n\u1ebfu h\u1ecd c\u00f3, h\u1ecd s\u1ebd kh\u00f4ng l\u00e0m t\u1ed1t. M\u1eb7t kh\u00e1c, n\u1ebfu qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1ed1t, n\u00f3 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 th\u1ea5t b\u1ea1i ho\u00e0n to\u00e0n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-8404","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/8404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=8404"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/8404\/revisions"}],"predecessor-version":[{"id":8753,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/8404\/revisions\/8753"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=8404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=8404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=8404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}