Ghi ch\u00fa: T\u00e0i li\u1ec7u tr\u00edch d\u1eabn<\/p>\n\n\n\n
Budget l\u00e0 g\u00ec? L\u00e0 thu\u1eadt ng\u1eef kh\u00f4ng c\u00f2n xa l\u1ea1 \u0111\u1ed1i v\u1edbi ai l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c marketing<\/a> ho\u1eb7c k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh. \u0110\u1ec3 c\u00f3 th\u00eam nhi\u1ec1u th\u00f4ng tin chi ti\u1ebft, qu\u00fd kh\u00e1ch h\u00e0ng theo d\u00f5i n\u1ed9i dung th\u00f4ng tin trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n\n\n\n Budget l\u00e0 g\u00ec?<\/p>\n\n\n\n Budget c\u00f3 ngh\u0129a l\u00e0 ng\u00e2n s\u00e1ch, l\u00e0 m\u1ed9t k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai, c\u00f3 th\u1ec3 ho\u1ea1ch \u0111\u1ecbnh c\u00e1 nh\u00e2n ho\u1eb7c t\u1ea7m nh\u00ecn t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p. Ng\u00e2n s\u00e1ch theo ho\u1ea1ch \u0111\u1ecbnh chi ti\u00eau s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 n\u00e9t chi ph\u00ed \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00e1 nh\u00e2n; t\u1eeb \u0111\u00f3 c\u00f3 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n Kh\u00e1i ni\u1ec7m budget ngh\u0129a l\u00e0 g\u00ec c\u00f2n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p, l\u00e0 m\u1ed9t ng\u00e2n s\u00e1ch, b\u1ea3n k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 d\u1ef1 b\u00e1o trong t\u01b0\u01a1ng lai c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u1ecbnh h\u01b0\u1edbng v\u00e0 t\u1ea7m nh\u00ecn cho doanh nghi\u1ec7p. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch gi\u00fap b\u1ea1n \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p v\u1ec1 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n Ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong kinh doanh th\u01b0\u1eddng c\u00f3 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, danh s\u00e1ch doanh thu chi ti\u1ebft, ng\u00e2n s\u00e1ch s\u1ea3n xu\u1ea5t,\u2026.S\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 ho\u1eb7c k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n Ng\u00e2n s\u00e1ch s\u1ebd gi\u00fap qu\u1ea3n l\u00fd quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng n\u00e0o s\u1ebd th\u1ef1c hi\u1ec7n v\u00e0 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean c\u1ee7a c\u00f4ng ty. N\u1ebfu nh\u01b0 b\u00e1o c\u00e1o thu chi trong ng\u00e2n s\u00e1ch v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u.<\/p>\n\n\n\n On a budget l\u00e0 g\u00ec?<\/p>\n\n\n\n On a budget c\u00f3 ngh\u0129a ti\u1ebfng Vi\u1ec7t l\u00e0 ngu\u1ed3n ng\u00e2n s\u00e1ch h\u1ea1n h\u1eb9p.<\/p>\n\n\n\n Budgeting l\u00e0 g\u00ec?<\/p>\n\n\n\n Budgeting c\u00f3 ngh\u0129a l\u00e0 l\u1eadp ng\u00e2n s\u00e1ch. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng, l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n nh\u00e2n l\u1ef1c hi\u1ec7u qu\u1ea3, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c x\u00e2y d\u1ef1ng budget (ng\u00e2n s\u00e1ch) l\u00e0 g\u00ec?<\/p>\n\n\n\n Budget s\u1ebd d\u1ef1 t\u00ednh c\u00e1c kho\u1ea3n thu chi cho m\u1ed9t d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p, ch\u00fang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ch\u00ednh l\u00e0:<\/p>\n\n\n\n Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng thu chi trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3<\/p>\n\n\n\n X\u00e1c \u0111\u1ecbnh, \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng th\u1ee9 c\u1ea7n thi\u1ebft<\/p>\n\n\n\n T\u1ea1o c\u01a1 s\u1edf minh b\u1ea1ch trong vi\u1ec7c qu\u1ea3n l\u00fd tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng b\u00ean c\u00f3 li\u00ean quan<\/p>\n\n\n\n \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3, budget s\u1ebd gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 h\u01a1n c\u00f4ng vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00e0i tr\u1ee3.<\/p>\n\n\n\n Doanh nghi\u1ec7p bi\u1ebft c\u00e1ch l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ph\u00f9 h\u1ee3p<\/p>\n\n\n\n Ngu\u1ed3n thu kh\u00e1c s\u1ebd h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/p>\n\n\n\n Chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng<\/p>\n\n\n\n Budget c\u00f3 tu\u00e2n th\u1ee7 theo \u0111\u00fang quy \u0111\u1ecbnh s\u1eed d\u1ee5ng v\u1ed1n kh\u00f4ng<\/p>\n\n\n\n Chi ph\u00ed v\u1eadn h\u00e0nh chi\u1ebfm t\u1ec9 l\u1ec7 bao nhi\u00eau trong d\u1ef1 \u00e1n<\/p>\n\n\n\n C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng t\u1edbi budget ( ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thi\u00ean tai, d\u1ecbch b\u1ec7nh,\u2026.)<\/p>\n\n\n\n Y\u1ebfu t\u1ed1 n\u00e0o s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi ng\u00e2n s\u00e1ch?<\/p>\n\n\n\n B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (balance sheet), b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (income statement) v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (statement of cashflow) l\u00e0 3 b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft nh\u1ea5t khi thi\u1ebft l\u1eadp ng\u00e2n s\u00e1ch. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (balance sheet): D\u1ef1 \u0111o\u00e1n t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, v\u1ed1n c\u1ed5 \u0111\u00f4ng v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n. Balance sheet gi\u00fap l\u00e3nh \u0111\u1ea1o v\u00e0 qu\u1ea3n l\u00fd th\u1ea5y \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n c\u00f3 d\u1ea5u hi\u1ec7u b\u00e1o \u0111\u1ed9ng v\u00ed d\u1ee5 nh\u01b0 n\u1ee3 x\u1ea5u.<\/p>\n\n\n\n B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (income statement): Th\u1ec3 hi\u1ec7n l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed t\u1ed5n d\u1ef1 ki\u1ebfn.<\/p>\n\n\n\n B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (statement of cashflow): Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n ra v\u00e0o doanh nghi\u1ec7p. M\u1ee5c ti\u00eau \u0111\u00f3 l\u00e0 ph\u00e2n lo\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch b\u1eb1ng ti\u1ec1n m\u1eb7t, duy tr\u00ec s\u1ed1 ti\u1ec1n nh\u1eadn v\u00e0o \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n \u01afu- nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch budget l\u00e0 g\u00ec?<\/p>\n\n\n\n V\u1ec1 nh\u01b0\u1ee3c \u0111i\u1ec3m<\/p>\n\n\n\n Gi\u00fap cho qu\u1ea3n l\u00fd, l\u00e3nh \u0111\u1ea1o c\u00f3 c\u00e1c d\u1ef1 t\u00ednh cho t\u01b0\u01a1ng lai, ho\u1ea1ch \u0111\u1ecbnh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n Ho\u00e0n ch\u1ec9nh b\u1ea3n ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3, c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn; khuy\u1ebfn kh\u00edch h\u1ee3p t\u00e1c gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch<\/p>\n\n\n\n Hi\u1ec7u su\u1ea5t th\u1ef1c th\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn, gi\u00fap ban l\u00e3nh \u0111\u1ea1o n\u1eafm r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i, \u0111\u1ec1 ra c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p cho c\u00e1c v\u1ea5n \u0111\u1ec1, \u0111\u1ec3 gi\u1ea3i quy\u1ebft nhanh g\u1ecdn nh\u1ea5t.<\/p>\n\n\n\n \u0110\u1ea3m b\u1ea3o c\u00e1c ngu\u1ed3n t\u00e0i nguy\u00ean khan hi\u1ebfm \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 v\u00e0o \u0111\u00fang d\u1ef1 \u00e1n, h\u1ed7 tr\u1ee3 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n V\u1ec1 nh\u01b0\u1ee3c \u0111i\u1ec3m<\/p>\n\n\n\n Qu\u00e1 tr\u00ecnh tr\u00ecnh l\u1eadp ng\u00e2n s\u00e1ch t\u1ed1n nhi\u1ec1u th\u1eddi gian, budget th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean s\u1ef1 suy \u0111o\u00e1n, n\u00ean m\u1ee9c \u0111\u1ed9 chu\u1ea9n x\u00e1c kh\u00f4ng cao.<\/p>\n\n\n\n Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, qu\u1ea3n l\u00fd s\u1ebd c\u1ed1 t\u00ecnh \u0111\u1ec1 xu\u1ea5t m\u1ee9c l\u1ee3i nhu\u1eadn r\u1ea5t th\u1ea5p nh\u01b0ng l\u1ea1i ph\u00f3ng \u0111\u1ea1i c\u00e1c kho\u1ea3n thu chi nh\u1eadn \u0111\u01b0\u1ee3c m\u1ee9c dao \u0111\u1ed9ng c\u00f3 l\u1ee3i cho h\u1ecd so v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n\n\n\n Ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m c\u1ee7a c\u00f4ng ty th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n\n\n\n Vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch th\u1ef1c ch\u1ea5t l\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 t\u00e0i ch\u00ednh sao cho h\u1ee3p l\u00fd nh\u01b0ng c\u0169ng khi\u1ebfn cho c\u00e1c doanh nghi\u1ec7p l\u01a1 l\u00e0 trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c.<\/p>\n\n\n\n C\u00e1c ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ng\u00e2n s\u00e1ch<\/p>\n\n\n\n L\u1eadp ng\u00e2n s\u00e1ch theo kho\u1ea3n m\u1ee5c<\/p>\n\n\n\n Trong ph\u01b0\u01a1ng th\u1ee9c n\u00e0y, c\u00e1c kho\u1ea3n thu, chi \u0111\u00e3 \u0111\u01b0\u1ee3c kho\u1ea3n m\u1ee5c h\u00f3a. C\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c chi ti\u1ebft v\u00e0 ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng s\u1ed1 ti\u1ec1n cho m\u1ed7i c\u01a1 quan \u0111\u01a1n v\u1ecb. \u01afu \u0111i\u1ec3m l\u1edbn nh\u1ea5t c\u1ee7a h\u00ecnh th\u1ee9c n\u00e0y \u0111\u00f3 ch\u00ednh l\u00e0 \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n, d\u1ec5 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi b\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc. \u0110i\u1ec3m tr\u1eeb c\u1ee7a h\u00ecnh th\u1ee9c n\u00e0y \u0111\u00f3 l\u00e0 nh\u1ea5n m\u1ea1nh \u0111\u1ebfn c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t tu\u00e2n th\u1ee7 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0a ra, ch\u01b0a c\u00f3 c\u01a1 ch\u1ebf ph\u00e2n b\u1ed1 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3, c\u1ee9ng nh\u1eafc.<\/p>\n\n\n\n L\u1eadp ng\u00e2n s\u00e1ch theo c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n<\/p>\n\n\n\n L\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a t\u1eebng c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u00ean c\u01a1 s\u1edf li\u00ean k\u1ebft c\u00f4ng vi\u1ec7c, th\u1ef1c hi\u1ec7n v\u1edbi ti\u00eau ch\u00ed \u0111\u1ea7u v\u00e0o. L\u1eadp ng\u00e2n s\u00e1ch theo c\u00f4ng vi\u1ec7c s\u1ebd d\u1ef1a v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ti\u00ean \u0111o\u00e1n b\u1eb1ng c\u00e1ch nh\u00e2n chi ph\u00ed kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u trong nh\u1eefng n\u0103m ti\u1ebfp theo.<\/p>\n\n\n\n \u01afu \u0111i\u1ec3m l\u00e0 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u1ea1o ra v\u1edbi ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u trong chu tr\u00ecnh ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m. V\u00e0 \u0111\u00e2y c\u0169ng l\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m, kh\u00f4ng ch\u00fa tr\u1ecdng \u0111\u00fang \u0111\u1ebfn m\u1ee9c t\u00e1c \u0111\u1ed9ng hay \u1ea3nh h\u01b0\u1edfng d\u00e0i h\u1ea1n c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n\n\n\n L\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh<\/p>\n\n\n\n Ph\u01b0\u01a1ng th\u1ee9c n\u00e0y s\u1ebd t\u1eadp trung v\u00e0o s\u1ef1 l\u1ef1a ch\u1ecdn c\u1ee7a ng\u00e2n s\u00e1ch, c\u00f3 t\u00ednh c\u1ea1nh tranh cao. L\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i ngu\u1ed3n l\u1ef1c s\u1ebd g\u1eafn k\u1ebft \u0111\u01b0\u1ee3c c\u00e1c k\u1ebft qu\u1ea3 c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ea7n b\u1ecf qua \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00f3.<\/p>\n\n\n\n Ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1c h\u1ea1ng m\u1ee5c ch\u01b0\u01a1ng tr\u00ecnh h\u01a1n l\u00e0 theo nh\u1eefng m\u1ed1i quan h\u1ec7 c\u00f3 t\u00ednh t\u1ed5 ch\u1ee9c, \u0111\u00f2i h\u1ecfi theo m\u1ee5c ti\u00eau ch\u01b0\u01a1ng tr\u00ecnh l\u00e0 ph\u1ea3i d\u00e0i h\u01a1n 1 n\u0103m ng\u00e2n s\u00e1ch. L\u1eadp ng\u00e2n s\u00e1ch theo ch\u01b0\u01a1ng tr\u00ecnh y\u00eau c\u1ea7u s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i \u0111o l\u01b0\u1eddng hi\u1ec7u l\u1ef1c, t\u00e1c \u0111\u1ed9ng t\u1edbi c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u ra. Tuy nhi\u00ean, l\u1eadp ng\u00e2n s\u00e1ch theo h\u00ecnh th\u1ee9c n\u00e0y kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c s\u1ef1 g\u1eafn k\u1ebft ch\u1eb7t ch\u1ebd, gi\u1eefa s\u1ef1 ph\u00e2n ph\u1ed1i ng\u00e0nh v\u00e0 nh\u1eefng m\u1ee5c ti\u00eau mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c c\u1ea7n ph\u1ea3i \u01b0u ti\u00ean.<\/p>\n\n\n\n L\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3 \u0111\u1ea7u ra<\/p>\n\n\n\n L\u00e0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch d\u1ef1a tr\u00ean c\u00f3 s\u1edf ti\u1ebfp nh\u1eadn c\u00e1c th\u00f4ng tin \u0111\u1ea7u ra gi\u00fap Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t. L\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3 \u0111\u1ea7u ra g\u1ed3m c\u00f3 nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n nh\u01b0 thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau, l\u1ef1a ch\u1ecdn c\u00e1c ch\u1ec9 s\u1ed1, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n C\u00e1ch l\u1eadp budget plan hi\u1ec7u qu\u1ea3<\/p>\n\n\n\n Khi x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c marketing<\/a>, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u1ea7n ph\u1ea3i bi\u1ebft c\u00e1ch x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c chi ti\u00eau cho c\u00e1c m\u1ee5c ti\u00eau trong c\u00e1c n\u0103m ti\u1ebfp theo. V\u00e0 t\u1ea5t c\u1ea3 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n s\u00e1ch. Nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m marketing<\/a> ngh\u0129 r\u1eb1ng ph\u00f2ng t\u00e0i ch\u00ednh s\u1ebd l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho vi\u1ec7c ph\u00e2n b\u1ed5 t\u00e0i ch\u00ednh. Th\u1ef1c t\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eady. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch l\u1eadp budget plan hi\u1ec7u qu\u1ea3, \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi \u00e1p d\u1ee5ng.<\/p>\n\n\n\n Th\u1ea3o lu\u1eadn v\u00e0 \u0111\u01b0a ra k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/p>\n\n\n\n \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t, c\u1ea7n ph\u1ea3i th\u1ea3o lu\u1eadn v\u00e0 \u0111\u01b0a ra k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch. Ngay sau khi n\u1eafm r\u00f5 c\u00e1c th\u00f4ng tin v\u1ec1 m\u1ee5c ti\u00eau, chi ti\u00eau ng\u00e2n s\u00e1ch c\u1ea5p qu\u1ea3n l\u00fd, team marketing<\/a> c\u1ea7n th\u1ea3o lu\u1eadn, x\u00e1c \u0111\u1ecbnh budget plan ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n Li\u1ec7t k\u00ea c\u00e1c ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n<\/p>\n\n\n\n \u0110\u1ed9i ng\u0169 marketing<\/a> c\u1ea7n li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n trong th\u1eddi gian ti\u1ebfp theo, theo th\u00e1ng, theo n\u0103m c\u00f9ng v\u1edbi chi ph\u00ed d\u1ef1 ki\u1ebfn. Ti\u1ebfp \u0111\u1ebfn h\u1ecd ph\u1ea3i x\u1ebfp t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u00e0nh nh\u00f3m. \u0110\u1eebng qu\u00ean \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 team marketing<\/a> ch\u01b0a th\u1ef1c hi\u1ec7n xong, d\u1ef1 tr\u00f9 th\u00eam kho\u1ea3n ng\u00e2n s\u00e1ch, v\u00e0 lu\u00f4n nh\u1edb c\u00f3 10% ng\u00e2n s\u00e1ch d\u1ef1 ph\u00f2ng.<\/p>\n\n\n\n T\u00edch h\u1ee3p b\u1ed5 sung chi ti\u1ebft ng\u00e2n s\u00e1ch v\u1edbi h\u1ec7 th\u1ed1ng<\/p>\n\n\n\n Khi \u0111\u00e3 l\u1ef1a ch\u1ecdn k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau, b\u1ea1n h\u00e3y b\u1eaft \u0111\u1ea7u v\u1edbi vi\u1ec7c t\u00edch h\u1ee3p, b\u1ed5 sung th\u00eam c\u00e1c chi ti\u1ebft ng\u00e2n s\u00e1ch v\u1edbi h\u1ec7 th\u1ed1ng. Ch\u00fa \u00fd: h\u00e3y ghi l\u1ea1i t\u1ea5t c\u1ea3 nh\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c m\u00e0 b\u1ea1n c\u1ea7n b\u00e1o c\u00e1o nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng m\u1ee5c ti\u00eau, khu v\u1ef1c, d\u00f2ng s\u1ea3n ph\u1ea9m,\u2026.<\/p>\n\n\n\n \u0110\u00e1nh gi\u00e1 budget<\/p>\n\n\n\n \u0110\u00e1nh gi\u00e1 budget bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 xem x\u00e9t ng\u00e2n s\u00e1ch n\u00e0y c\u00f3 s\u1ef1 li\u00ean k\u1ebft v\u1edbi m\u1ee5c ti\u00eau hay kh\u00f4ng? \u0110\u00e2u l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1ea1n quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch \u0111\u00f3? Quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi k\u1ebf ho\u1ea1ch nh\u01b0 th\u1ebf n\u00e0o?,\u2026<\/p>\n\n\n\n Duy\u1ec7t n\u1ed9i b\u1ed9 ng\u00e2n s\u00e1ch<\/p>\n\n\n\n Khi \u0111\u00e3 ho\u00e0n th\u00e0nh b\u1ea3n ng\u00e2n s\u00e1ch, b\u1ea1n g\u1eedi l\u00ean b\u1ed9 ph\u1eadn c\u1ea5p cao \u0111\u1ec3 duy\u1ec7t n\u1ed9i b\u1ed9. N\u1ebfu \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, b\u1ea1n ti\u1ebfp t\u1ee5c trao \u0111\u1ed5i, c\u00e2n nh\u1eafc gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 l\u00e3nh \u0111\u1ea1o c\u1ea5p tr\u00ean \u0111\u1ec3 ho\u00e0n th\u00e0nh ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n Chu k\u1ef3 th\u1eddi gian th\u1ef1c hi\u1ec7n ph\u1ed5 bi\u1ebfn l\u00e0 2 tu\u1ea7n: hai tu\u1ea7n \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch h\u1ea1n \u0111\u1ea7u v\u00e0 2 tu\u1ea7n sau ch\u00ednh l\u00e0 th\u1eddi gian duy\u1ec7t l\u1ea7n \u0111\u1ea7u, 2 tu\u1ea7n ti\u1ebfp theo \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh,\u2026.M\u1ed9t quy tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 s\u1ebd k\u00e9o d\u00e0i trong kho\u1ea3ng th\u1eddi gian l\u00e0 2 th\u00e1ng ho\u1eb7c c\u00f3 s\u1ef1 thay \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh.<\/p>\n\n\n\n