{"id":7406,"date":"2023-05-10T22:51:54","date_gmt":"2023-05-10T15:51:54","guid":{"rendered":"https:\/\/emmiekio.com\/?p=7406"},"modified":"2023-05-10T22:51:54","modified_gmt":"2023-05-10T15:51:54","slug":"ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/emmiekio.com\/ke-toan-la-gi\/","title":{"rendered":"K\u1ebf to\u00e1n l\u00e0 g\u00ec? H\u1ecdc k\u1ebf to\u00e1n ra tr\u01b0\u1eddng l\u00e0m g\u00ec?"},"content":{"rendered":"

M\u1ed9t trong nh\u1eefng ng\u00e0nh ngh\u1ec1 \u0111ang thu h\u00fat \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u s\u1ef1 quan t\u00e2m c\u1ee7a c\u00e1c b\u1ea1n tr\u1ebb hi\u1ec7n nay l\u00e0 ng\u00e0nh k\u1ebf to\u00e1n<\/a>. V\u1eady: K\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u01b0\u1ee3c h\u1ecdc nh\u1eefng g\u00ec? Ra tr\u01b0\u1eddng l\u00e0m g\u00ec? H\u00e3y c\u00f9ng HCCT t\u00ecm hi\u1ec3u ngay sau \u0111\u00e2y<\/p>\n

1. K\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\n

K\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebf to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p, thu nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty, c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p,\u2026t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0a ra nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh h\u1eefu \u00edch c\u0169ng nh\u01b0 t\u01b0 v\u1ea5n nh\u1eb1m m\u1ee5c \u0111\u00edch chi ti\u00eau t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd nh\u1ea5t cho doanh nghi\u1ec7p hay c\u00f4ng ty \u0111\u00f3. K\u1ebf to\u00e1n c\u00f2n c\u00f3 m\u1ed9t c\u00e1ch hi\u1ec3u \u0111\u01a1n gi\u1ea3n n\u1eefa l\u00e0: K\u1ebf l\u00e0 li\u1ec7t k\u00ea, ghi ch\u00e9p l\u1ea1i nh\u1eefng t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng, c\u1ee7a c\u1ea3i; To\u00e1n c\u00f3 ngh\u0129a l\u00e0 t\u00ednh to\u00e1n, t\u00ednh ra k\u1ebft qu\u1ea3 lao \u0111\u1ed9ng cho m\u1ed9t doanh nghi\u1ec7p, c\u00f4ng ty.<\/p>\n

\"(\u0110\u1ebfn
(\u0110\u1ebfn HCCT b\u1ea1n s\u1ebd t\u00ecm \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi: K\u1ebf to\u00e1n l\u00e0 g\u00ec?)<\/em><\/figcaption><\/figure>\n

2. K\u1ebf to\u00e1n h\u1ecdc nh\u1eefng g\u00ec?<\/h2>\n

M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u ph\u1ee5 huynh c\u0169ng c\u00e1c b\u1ea1n h\u1ecdc sinh quan t\u00e2m \u0111\u00f3 ch\u00ednh l\u00e0 k\u1ebf to\u00e1n h\u1ecdc nh\u1eefng g\u00ec. \u0110\u1ebfn v\u1edbi ng\u00e0nh k\u1ebf to\u00e1n, h\u1ecdc sinh s\u1ebd \u0111\u01b0\u1ee3c trang b\u1ecb nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c lo\u1ea1i h\u00ecnh k\u1ebf to\u00e1n kh\u00e1c nhau nh\u01b0: K\u1ebf to\u00e1n chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, nguy\u00ean l\u00fd k\u1ebf to\u00e1n, k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<\/p>\n

a. Nguy\u00ean l\u00fd k\u1ebf to\u00e1n<\/h3>\n

– \u0110\u00e2y l\u00e0 m\u00f4n \u0111\u1ea7u ti\u00ean m\u00e0 c\u00e1c h\u1ecdc sinh khoa kinh t\u1ebf \u0111\u01b0\u1ee3c h\u1ecdc, l\u00e0 m\u00f4n h\u1ecdc n\u1ec1n t\u1ea3ng nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho to\u00e0n b\u1ed9 ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdc k\u1ebf to\u00e1n c\u1ee7a sinh vi\u00ean.<\/p>\n

– Nguy\u00ean l\u00fd k\u1ebf to\u00e1n cung c\u1ea5p cho b\u1ea1n nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1: c\u00e1ch ph\u00e2n bi\u1ec7t t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n, m\u00e3 s\u1ed1 t\u00e0i kho\u1ea3n. Kh\u00f4ng ch\u1ec9 v\u1eady, m\u00f4n h\u1ecdc n\u00e0y c\u00f2n gi\u00fap h\u1ecdc sinh \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng m\u00e3 s\u1ed1 t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u kho\u1ea3n, nghi\u1ec7p v\u1ee5.<\/p>\n

– Sau khi h\u1ecdc m\u00f4n n\u00e0y, b\u1ea1n s\u1ebd hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n vi\u00ean, \u0111\u1ed3ng th\u1eddi bi\u1ebft c\u00e1ch v\u1eadn d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a k\u1ebf to\u00e1n v\u00e0o c\u00f4ng vi\u1ec7c v\u00e0 th\u1ef1c ti\u1ec5n.<\/p>\n

\"(Sinh
(Sinh vi\u00ean HCCT)<\/em><\/figcaption><\/figure>\n

b. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/h3>\n

– K\u1ebf to\u00e1n t\u00e0i ch\u00ednh chia th\u00e0nh hai m\u00f4n h\u1ecdc kh\u00e1c nhau \u0111\u00f3 ch\u00ednh l\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh gi\u00fap b\u1ea1n l\u00e0m quen v\u1edbi c\u00e1c ch\u1ee9c v\u1ee5 nh\u01b0: c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n, k\u1ebf to\u00e1n ph\u00e1t sinh, k\u1ebft h\u1ee3p v\u1ebd s\u01a1 \u0111\u1ed3 h\u00ecnh ch\u1eef T nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ea1o s\u1ef1 li\u00ean k\u1ebft gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nhau.<\/p>\n

– Sau m\u1ed9t th\u1eddi gian h\u1ecdc m\u00f4n n\u00e0y, c\u00e1c ki\u1ebfn th\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u1ea1i v\u1edbi nhau v\u00e0 b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c h\u1ecdc v\u1ec1 c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>.<\/p>\n

c. K\u1ebf to\u00e1n th\u1ef1c h\u00e0nh<\/h3>\n

– B\u00ean c\u1ea1nh nh\u1eefng m\u00f4n h\u1ecdc k\u1ec3 tr\u00ean, sinh vi\u00ean c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh th\u01b0\u1eddng xuy\u00ean nh\u1eb1m h\u01b0\u1edbng t\u1edbi vi\u1ec7c gi\u00fap c\u00e1c b\u1ea1n kh\u00f4ng b\u1ecb b\u1ee1 ng\u1ee1 khi v\u1eeba m\u1edbi b\u1eaft \u0111\u1ea7u \u0111i xin v\u00e0 l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c doanh nghi\u1ec7p.<\/p>\n

– Sinh vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 FAST, Misa ho\u1eb7c tr\u00ean Excel \u0111\u1ec3 nh\u1eb1m x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh c\u00e1c tr\u1ef1c t\u1eeb, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/p>\n

d. K\u1ebf to\u00e1n chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb<\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t m\u00f4n h\u1ecdc ch\u1ec9 m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o gi\u1ea3ng d\u1ea1y g\u1ea7n \u0111\u00e2y, M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a m\u00f4n h\u1ecdc n\u00e0y l\u00e0 gi\u00fap sinh vi\u00ean c\u00f3 th\u1ec3 thu th\u1eadp, ph\u00e2n t\u00edch c\u0169ng nh\u01b0 gi\u1ea3i th\u00edch v\u00e0 truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin cho nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd, \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch qu\u1ea3n tr\u1ecb c\u0169ng nh\u01b0 \u0111\u01b0a ra nh\u1eefng l\u1eddi khuy\u00ean v\u1ec1 t\u00e0i ch\u00ednh, nh\u00e2n s\u1ef1 c\u1ee7a c\u00f4ng ty nh\u1eb1m m\u1ee5c ti\u00eau \u0111\u1ea3m b\u1ea3o \u0111\u00fang k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c \u0111\u1ec1 ra.<\/p>\n

Nh\u01b0 v\u1eady b\u1ea1n \u0111\u00e3 hi\u1ec3u k\u1ebf to\u00e1n l\u00e0 g\u00ec r\u1ed3i. V\u1eady sau khi h\u1ecdc xong ng\u00e0nh n\u00e0y b\u1ea1n s\u1ebd l\u00e0m \u1edf v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c n\u00e0o? Ta c\u00f9ng t\u00ecm hi\u1ec3u ti\u1ebfp nha.<\/p>\n

3. K\u1ebf to\u00e1n ra tr\u01b0\u1eddng l\u00e0m g\u00ec?<\/span><\/h2>\n

Sinh vi\u00ean ra tr\u01b0\u1eddng sau khi t\u1ed1t nghi\u1ec7p ng\u00e0nh k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u1ea3m nhi\u1ec7m r\u1ea5t nhi\u1ec1u ch\u1ee9c v\u1ee5 nh\u01b0:<\/p>\n