{"id":117043,"date":"2021-06-16T12:26:18","date_gmt":"2021-06-16T05:26:18","guid":{"rendered":"https:\/\/www.vntrip.vn\/cam-nang\/?p=117043"},"modified":"2021-06-16T12:26:18","modified_gmt":"2021-06-16T05:26:18","slug":"chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-khoan-nao","status":"publish","type":"post","link":"https:\/\/www.vntrip.vn\/cam-nang\/chi-phi-quan-ly-doanh-nghiep-bao-gom-nhung-khoan-nao-117043","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?"},"content":{"rendered":"<div id=\"toc_container\" class=\"toc_transparent no_bullets\"><p class=\"toc_title\">N\u1ed9i dung ch&iacute;nh<\/p><ul class=\"toc_list\"><li><a href=\"#1_Chi_phi_quan_ly_doanh_nghiep_la_gi\">1. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li><a href=\"#2_Chi_phi_quan_ly_doanh_nghiep_bao_gom_nhung_khoan_nao\">2. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><ul><li><a href=\"#21_Chi_phi_quan_ly_nhan_vien\">2.1 Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean<\/a><\/li><li><a href=\"#22_Chi_phi_vat_lieu_quan_ly\">2.2 Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd<\/a><\/li><li><a href=\"#23_Chi_phi_quan_ly_do_dung_van_phong\">2.3 Chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/a><\/li><li><a href=\"#24_Chi_phi_khau_hao_tai_san_co_dinh\">2.4 Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li><a href=\"#25_Thue_phi_va_le_phi\">2.5 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/li><li><a href=\"#26_Chi_phi_dich_vu_mua_ngoai\">2.6 Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/a><\/li><li><a href=\"#27_Chi_phi_quan_ly_cong_tac\">2.7 Chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c<\/a><\/li><li><a href=\"#28_Chi_phi_du_phong\">2.8 Chi ph\u00ed d\u1ef1 ph\u00f2ng\u00a0<\/a><\/li><\/ul><\/li><li><a href=\"#3_Doanh_nghiep_can_lam_gi_de_kiem_soat_tot_chi_phi_quan_ly_doanh_nghiep\">3. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p?<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Chi_phi_quan_ly_doanh_nghiep_la_gi\"><b>1. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p th\u00ec chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 m\u1ed9t nh\u00e2n t\u1ed1 v\u00f4 c\u00f9ng quan tr\u1ecdng. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 kho\u1ea3n chi ph\u00ed m\u00e0 m\u1ed7i doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i b\u1ecf ra \u0111\u1ec3 v\u1eadn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh. Kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng t\u00e1ch ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 n\u00e0o m\u00e0 n\u00f3 li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-117053 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1.jpg\" alt=\"\" width=\"640\" height=\"426\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1-300x200.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1-391x260.jpg 391w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1-282x188.jpg 282w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-1-102x68.jpg 102w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1ebfu ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd gi\u00fap v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c nh\u1eefng chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 l\u00e0m ch\u1ee7 \u0111\u01b0\u1ee3c ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. \u0110\u1eb7c bi\u1ec7t v\u1edbi t\u1ef7 l\u1ec7 c\u1ea1nh tranh ng\u00e0y c\u00e0ng cao th\u00ec doanh nghi\u1ec7p c\u00e0ng c\u1ea7n ph\u1ea3i qu\u1ea3n l\u00fd nh\u1eefng chi ph\u00ed n\u00e0y sao cho h\u1ee3p l\u00fd nh\u1ea5t \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span id=\"2_Chi_phi_quan_ly_doanh_nghiep_bao_gom_nhung_khoan_nao\"><b>2. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><\/span><\/h2>\n<h3><span id=\"21_Chi_phi_quan_ly_nhan_vien\"><b>2.1 Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i chi tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c \u1edf c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a doanh nghi\u1ec7p, ban gi\u00e1m \u0111\u1ed1c c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117051 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-3.jpeg\" alt=\"\" width=\"640\" height=\"320\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-3.jpeg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-3-300x150.jpeg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-3-416x208.jpeg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-3-110x55.jpeg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd nh\u00e2n vi\u00ean l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i chi tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c \u1edf c\u00e1c b\u1ed9 ph\u1eadn<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch theo ti\u1ec1n l\u01b0\u01a1ng nh\u01b0: ti\u1ec1n tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p,&#8230;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p bao g\u1ed3m: x\u0103ng xe \u0111i l\u1ea1i, \u0103n u\u1ed1ng, \u0111i\u1ec7n tho\u1ea1i, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m, ph\u1ee5 c\u1ea5p nu\u00f4i con nh\u1ecf,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c nh\u01b0: sinh nh\u1eadt ng\u01b0\u1eddi lao \u0111\u1ed9ng, chi ph\u00ed cho vi\u1ec7c hi\u1ebfu, vi\u1ec7c h\u1ef7,&#8230;<\/span><\/li>\n<\/ul>\n<h3><span id=\"22_Chi_phi_vat_lieu_quan_ly\"><b>2.2 Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m: c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, v\u0103n ph\u00f2ng ph\u1ea9m, thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, x\u0103ng, d\u1ea7u \u0111\u1ec3 ch\u1ea1y xe hay c\u00e1c v\u1eadt li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117050 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-4.jpg\" alt=\"\" width=\"640\" height=\"367\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-4.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-4-300x172.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-4-416x239.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-4-110x63.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb nh\u01b0 m\u00e1y in, m\u00e1y t\u00ednh, m\u00e1y photocopy ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/i><\/p>\n<h3><span id=\"23_Chi_phi_quan_ly_do_dung_van_phong\"><b>2.3 Chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng l\u00e0 kho\u1ea3n chi ph\u00ed d\u00e0nh cho c\u00e1c d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng cho c\u00e1c b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0: s\u1ed5 s\u00e1ch, gi\u1ea5y in, b\u00fat, th\u01b0\u1edbc, chi ph\u00ed in \u1ea5n namecard, bao th\u01b0, in \u1ea5n ph\u1ea9m qu\u1ea3ng c\u00e1o,&#8230;<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117049 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-5.jpg\" alt=\"\" width=\"640\" height=\"320\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-5.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-5-300x150.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-5-416x208.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-5-110x55.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng l\u00e0 kho\u1ea3n chi ph\u00ed d\u00e0nh cho c\u00e1c d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng cho c\u00e1c b\u1ed9 ph\u1eadn<\/span><\/i><\/p>\n<h3><span id=\"24_Chi_phi_khau_hao_tai_san_co_dinh\"><b>2.4 Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00f9ng cho c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, c\u00f3 h\u1ec7 th\u1ed1ng. Chi ph\u00ed n\u00e0y bao g\u1ed3m: chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, thu\u00ea nh\u00e0 kho, chi ph\u00ed x\u00e2y d\u1ef1ng v\u0103n ph\u00f2ng, chi ph\u00ed kh\u1ea5u hao xe \u00f4 t\u00f4, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd v\u00e0 kh\u1ea5u hao c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p,&#8230;\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117048 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-6.jpg\" alt=\"\" width=\"640\" height=\"349\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-6.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-6-300x164.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-6-416x227.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-6-110x60.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, thu\u00ea nh\u00e0 kho, chi ph\u00ed x\u00e2y d\u1ef1ng v\u0103n ph\u00f2ng, chi ph\u00ed kh\u1ea5u hao xe \u00f4 t\u00f4, m\u00e1y m\u00f3c,&#8230;<\/span><\/i><\/p>\n<h3><span id=\"25_Thue_phi_va_le_phi\"><b>2.5 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 v\u1eadn h\u00e0nh c\u00e1c quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u00ec doanh nghi\u1ec7p c\u0169ng ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan. Chi ph\u00ed n\u00e0y bao g\u1ed3m: thu\u1ebf thu\u00ea m\u1eb7t b\u1eb1ng, thu\u1ebf m\u00f4n b\u00e0i, l\u1ec7 ph\u00ed giao th\u00f4ng, l\u1ec7 ph\u00ed sao y, ch\u1ee9ng th\u1ef1c\u2026<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117047 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7.jpg\" alt=\"\" width=\"640\" height=\"405\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7-300x190.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7-411x260.jpg 411w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7-297x188.jpg 297w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-7-107x68.jpg 107w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra c\u0169ng c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 t\u00f9y ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span id=\"26_Chi_phi_dich_vu_mua_ngoai\"><b>2.6 Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c chi ph\u00ed g\u1eafn li\u1ec1n v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 ngo\u00e0i cung c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i bao g\u1ed3m: b\u1eb1ng s\u00e1ng ch\u1ebf, c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, chi ph\u00ed cho c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh, chi ph\u00ed qu\u1ea3ng c\u00e1o hay chi ph\u00ed \u0111\u1ec3 thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,&#8230;<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117046 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-8.jpg\" alt=\"\" width=\"640\" height=\"400\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-8.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-8-300x188.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-8-416x260.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-8-110x68.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0: b\u1eb1ng s\u00e1ng ch\u1ebf, c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, chi ph\u00ed cho c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5,&#8230;<\/span><\/i><\/p>\n<h3><span id=\"27_Chi_phi_quan_ly_cong_tac\"><b>2.7 Chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, nhu c\u1ea7u \u0111i c\u00f4ng t\u00e1c \u1edf c\u00e1c doanh nghi\u1ec7p, c\u01a1 quan ng\u00e0y c\u00e0ng t\u0103ng l\u00ean v\u00e0 ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i h\u01a1n. Ch\u00ednh v\u00ec v\u1eady ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c nh\u1eb1m ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c bao g\u1ed3m: chi ph\u00ed \u0111\u1eb7t v\u00e9 m\u00e1y bay, t\u00e0u xe, chi ph\u00ed \u0111\u1eb7t ph\u00f2ng, kh\u00e1ch s\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed kh\u00e1c.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117045 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-9.jpg\" alt=\"\" width=\"640\" height=\"376\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-9.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-9-300x176.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-9-416x244.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-9-110x65.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">\u00a0Vntrip TMS l\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c \u0111\u01a1n gi\u1ea3n, d\u1ec5 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn hi\u1ec7n nay<\/span><\/i><\/p>\n<blockquote><p><em><strong>Xem th\u00eam: <a href=\"https:\/\/www.vntrip.vn\/cam-nang\/gioi-thieu-ve-ung-dung-vntrip-tms-114495\">Gi\u1edbi thi\u1ec7u v\u1ec1 \u1ee9ng d\u1ee5ng Vntrip TMS<\/a><\/strong><\/em><\/p><\/blockquote>\n<h3><span id=\"28_Chi_phi_du_phong\"><b>2.8 Chi ph\u00ed d\u1ef1 ph\u00f2ng\u00a0<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng l\u00ean nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho nh\u1eefng r\u1ee7i ro ch\u01b0a x\u1ea3y ra v\u00e0 c\u0169ng c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Nh\u1edd \u0111\u00f3 m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi g\u1eb7p b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 n\u00e0o. Chi ph\u00ed d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng c\u00e1c c\u00f4ng vi\u1ec7c ph\u00e1t sinh<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng do y\u1ebfu t\u1ed1 tr\u01b0\u1ee3t gi\u00e1,&#8230;<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117052 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-2.jpg\" alt=\"\" width=\"640\" height=\"402\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-2.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-2-300x188.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-2-414x260.jpg 414w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-2-108x68.jpg 108w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra doanh nghi\u1ec7p c\u00f2n ph\u1ea3i chi tr\u1ea3 nhi\u1ec1u kho\u1ea3n chi ph\u00ed kh\u00e1c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u01b0: chi ph\u00ed t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb, chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o hay chi ph\u00ed d\u00e0nh cho ti\u1ebfp kh\u00e1ch,&#8230;<\/span><\/p>\n<h2><span id=\"3_Doanh_nghiep_can_lam_gi_de_kiem_soat_tot_chi_phi_quan_ly_doanh_nghiep\"><b>3. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p?<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 vi\u1ec7c l\u00e0m \u0111\u00f2i h\u1ecfi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n n\u1eafm v\u1eefng c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u1eb1m mang l\u1ea1i l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p. \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3 th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i t\u0103ng doanh thu v\u00e0 gi\u1ea3m t\u1ed1i \u0111a c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-117044 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10.jpg\" alt=\"\" width=\"640\" height=\"414\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10.jpg 640w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10-300x194.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10-402x260.jpg 402w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10-291x188.jpg 291w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/06\/Chi-phi-quan-ly-doanh-nghiep-10-105x68.jpg 105w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c ngu\u1ed3n l\u1ef1c<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p chi\u1ebfm t\u1ef7 l\u1ec7 kh\u00f4ng h\u1ec1 nh\u1ecf. Ch\u00ednh v\u00ec v\u1eady \u0111\u1ec3 c\u00f3 th\u1ec3 thu l\u1ea1i l\u1ee3i nhu\u1eadn th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 t\u00ednh to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u00e0 qu\u1ea3n l\u00fd nh\u1edd v\u1eady c\u00f3 th\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi mang l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p. Ngo\u00e0i ra, vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m trong qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p c\u0169ng l\u00e0 m\u1ed9t c\u00e1ch gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb d\u1ec5 d\u00e0ng theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed m\u1ecdi l\u00fac m\u1ecdi n\u01a1i, m\u00e0 kh\u00f4ng c\u1ea7n c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n ph\u1ee9c t\u1ea1p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. B\u1edfi v\u1eady m\u1ed7i nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed n\u00e0y sao cho ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. T\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n l\u1edbn m\u1ea1nh.\u00a0<\/span><\/p>\n<p><strong>Xem th\u00eam:\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/top-10-phan-mem-quan-ly-cho-doanh-nghiep-vua-va-nho-115053\">Top 10 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/a><\/li>\n<li><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/tms-la-gi-111357\">TMS l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 TMS<\/a><\/li>\n<li><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/nhung-phan-mem-pho-bien-o-cac-doanh-nghiep-tap-doan-co-quy-mo-lon-115909\">Nh\u1eefng ph\u1ea7n m\u1ec1m ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n c\u00f3 quy m\u00f4 l\u1edbn<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 s\u1ed1 li\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh hay kh\u00f4ng. T\u1eeb \u0111\u00f3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n cho doanh nghi\u1ec7p trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. V\u1eady chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/p>\n","protected":false},"author":114,"featured_media":117052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[113097,113422],"tags":[113748,113595,113747,113697],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.6 (Yoast SEO v16.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o? - Vntrip.vn<\/title>\n<meta name=\"description\" content=\"Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 s\u1ed1 li\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh hay kh\u00f4ng. T\u1eeb \u0111\u00f3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n cho doanh nghi\u1ec7p trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd nh\u01b0 hi\u1ec7n nay. V\u1eady chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? 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