{"id":5175,"date":"2023-08-25T04:04:38","date_gmt":"2023-08-25T04:04:38","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5175"},"modified":"2023-09-07T04:37:54","modified_gmt":"2023-09-07T04:37:54","slug":"cost-center-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/","title":{"rendered":"Trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 \u1ee9ng d\u1ee5ng"},"content":{"rendered":"\n<p>Hi\u1ec3u r\u00f5 trung t\u00e2m chi ph\u00ed &#8211; <strong>cost center l\u00e0 g\u00ec <\/strong>gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> t\u00ecm hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m cost center c\u0169ng nh\u01b0 c\u00e1ch \u1ee9ng d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0y hi\u1ec7u qu\u1ea3 nh\u1ea5t nh\u00e9!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 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 \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69d9d1f993c9d\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69d9d1f993c9d\"  type=\"checkbox\" id=\"item-69d9d1f993c9d\"><\/a><\/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:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Hieu_dung_ban_chat_cost_center_la_gi_va_co_vai_tro_ra_sao\" title=\"Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t cost center l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 ra sao?\">Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t cost center l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 ra sao?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Trung_tam_chi_phi_%E2%80%93_cost_center_la_gi\" title=\"Trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec?\">Trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Vi_du_ve_trung_tam_chi_phi_trong_doanh_nghiep\" title=\"V\u00ed d\u1ee5 v\u1ec1 trung t\u00e2m chi ph\u00ed trong doanh nghi\u1ec7p\">V\u00ed d\u1ee5 v\u1ec1 trung t\u00e2m chi ph\u00ed trong doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Vai_tro_cua_trung_tam_chi_phi\" title=\"Vai tr\u00f2 c\u1ee7a trung t\u00e2m chi ph\u00ed\">Vai tr\u00f2 c\u1ee7a trung t\u00e2m chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Uu_diem_va_nhuoc_diem_cua_cost_center\" title=\"\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a cost center\">\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a cost center<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Uu_diem\" title=\"\u01afu \u0111i\u1ec3m\">\u01afu \u0111i\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Nhuoc_diem\" title=\"Nh\u01b0\u1ee3c \u0111i\u1ec3m\">Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Trung_tam_chi_phi_khac_voi_trung_tam_loi_nhuan_nhu_the_nao\" title=\"Trung t\u00e2m chi ph\u00ed kh\u00e1c v\u1edbi trung t\u00e2m l\u1ee3i nhu\u1eadn nh\u01b0 th\u1ebf n\u00e0o?\">Trung t\u00e2m chi ph\u00ed kh\u00e1c v\u1edbi trung t\u00e2m l\u1ee3i nhu\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Lam_sao_de_ung_dung_trung_tam_chi_phi_hieu_qua_nhat\" title=\"L\u00e0m sao \u0111\u1ec3 \u1ee9ng d\u1ee5ng trung t\u00e2m chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t?\">L\u00e0m sao \u0111\u1ec3 \u1ee9ng d\u1ee5ng trung t\u00e2m chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ban_chat_cost_center_la_gi_va_co_vai_tro_ra_sao\"><\/span><strong>Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t cost center l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 ra sao?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c hi\u1ec3u v\u00e0 \u1ee9ng d\u1ee5ng cost center kh\u00f4ng ch\u1ec9 \u0111em l\u1ea1i l\u1ee3i \u00edch v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c c\u0169ng nh\u01b0 \u0111\u1ecbnh h\u00ecnh s\u1ef1 ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai. V\u1eady cost center l\u00e0 g\u00ec?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trung_tam_chi_phi_%E2%80%93_cost_center_la_gi\"><\/span><strong>Trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trung t\u00e2m chi ph\u00ed (cost center) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra doanh thu nh\u01b0ng v\u1eabn ph\u1ea3i ch\u1ecbu chi ph\u00ed \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng. C\u00e1c trung t\u00e2m chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh hai lo\u1ea1i ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Trung t\u00e2m chi ph\u00ed tr\u1ef1c ti\u1ebfp: <\/strong>L\u00e0 n\u01a1i m\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Ch\u1eb3ng h\u1ea1n nh\u01b0: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp trong b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li><strong>Trung t\u00e2m chi ph\u00ed gi\u00e1n ti\u1ebfp:<\/strong> L\u00e0 n\u01a1i m\u00e0 chi ph\u00ed kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Ch\u1eb3ng h\u1ea1n nh\u01b0: Chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 chi ph\u00ed kh\u1ea5u hao.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-1.png\" alt=\"T\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m trung t\u00e2m chi ph\u00ed - cost center l\u00e0 g\u00ec\" class=\"wp-image-5177\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-1.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-1-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-1-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_ve_trung_tam_chi_phi_trong_doanh_nghiep\"><\/span><strong>V\u00ed d\u1ee5 v\u1ec1 trung t\u00e2m chi ph\u00ed trong doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ph\u00e2n chia doanh nghi\u1ec7p th\u00e0nh c\u00e1c cost center l\u00e0 \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c chi ti\u00eau kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 trung t\u00e2m chi ph\u00ed trong doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn marketing<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn h\u1eadu c\u1ea7n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_trung_tam_chi_phi\"><\/span><strong>Vai tr\u00f2 c\u1ee7a trung t\u00e2m chi ph\u00ed<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trung t\u00e2m chi ph\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,&#8230; D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 vai tr\u00f2 quan tr\u1ecdng c\u1ee7a trung t\u00e2m chi ph\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n:<\/strong> Th\u00f4ng qua cost center, doanh nghi\u1ec7p d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c chi ti\u00eau t\u1ed1n k\u00e9m v\u00e0 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/li>\n\n\n\n<li><strong>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn: <\/strong>B\u1eb1ng c\u00e1ch theo d\u00f5i chi ph\u00ed c\u1ee7a cost center, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh ph\u00f9 h\u1ee3p.<\/li>\n\n\n\n<li><strong>C\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi ti\u00eau: <\/strong>Cost center gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi ti\u00eau c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn.<\/li>\n\n\n\n<li><strong>N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh: <\/strong>Vi\u1ec7c ph\u00e2n lo\u1ea1i theo trung t\u00e2m chi ph\u00ed gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/financial-performance-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hi\u1ec7u Su\u1ea5t T\u00e0i Ch\u00ednh \u2013 Financial Performance L\u00e0 G\u00ec? C\u00e1ch \u0110o L\u01b0\u1eddng<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-2.png\" alt=\"Vai tr\u00f2 c\u1ee7a trung t\u00e2m chi ph\u00ed cost center l\u00e0 g\u00ec\" class=\"wp-image-5178\" style=\"width:800px;height:500px\" width=\"800\" height=\"500\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-2.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-2-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-2-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Vai tr\u00f2 c\u1ee7a trung t\u00e2m chi ph\u00ed cost center l\u00e0 g\u00ec<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uu_diem_va_nhuoc_diem_cua_cost_center\"><\/span><strong>\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a cost center<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nh\u00ecn chung, cost center l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi ph\u00ed quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u01b0u \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a cost center \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uu_diem\"><\/span><strong>\u01afu \u0111i\u1ec3m<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Cost center kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a t\u00e0i nguy\u00ean, \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t v\u00e0 \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 \u00e1p d\u1ee5ng:<\/strong> Cost center l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m \u0111\u01a1n gi\u1ea3n v\u00e0 d\u1ec5 hi\u1ec3u. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ph\u00e2n chia th\u00e0nh c\u00e1c trung t\u00e2m chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed nh\u01b0 m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed.<\/li>\n\n\n\n<li><strong>R\u00f5 r\u00e0ng, minh b\u1ea1ch: <\/strong>Khi ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee5 th\u1ec3 theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c d\u1ef1 \u00e1n gi\u00fap cho vi\u1ec7c theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 minh b\u1ea1ch.<\/li>\n\n\n\n<li><strong>T\u1eadp trung ch\u00ednh x\u00e1c:<\/strong> Cost Center t\u1eadp trung v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb ho\u1eb7c ph\u1ea7n t\u1eed c\u1ee5 th\u1ec3 trong t\u1ed5 ch\u1ee9c, gi\u00fap qu\u1ea3n l\u00fd theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 chi ph\u00ed t\u1eebng ph\u1ea7n ri\u00eang bi\u1ec7t.<\/li>\n\n\n\n<li><strong>D\u1ec5 \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t: <\/strong>Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch chi ph\u00ed theo t\u1eebng cost center, qu\u1ea3n l\u00fd s\u1ebd d\u1ec5 d\u00e0ng \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t t\u1eebng ph\u1ea7n, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n t\u1ed1i \u01b0u h\u00f3a.<\/li>\n\n\n\n<li><strong>Ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c l\u1edbn: <\/strong>Trung t\u00e2m chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi c\u1ea3 nh\u1eefng\u00a0 t\u1ed5 ch\u1ee9c c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p, n\u01a1i c\u1ea7n ph\u1ea3i theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed t\u1eebng \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/account-receivable-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kho\u1ea3n Ph\u1ea3i Thu \u2013 Account Receivable L\u00e0 G\u00ec V\u00e0 C\u00e1ch S\u1eed D\u1ee5ng<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-3.png\" alt=\"Cost center c\u00f3 nhi\u1ec1u \u01b0u \u0111i\u1ec3m\" class=\"wp-image-5179\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-3.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-3-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-3-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Cost center c\u00f3 nhi\u1ec1u \u01b0u \u0111i\u1ec3m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhuoc_diem\"><\/span><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1eb7c d\u00f9 trung t\u00e2m chi ph\u00ed c\u00f3 nhi\u1ec1u \u01b0u \u0111i\u1ec3m, nh\u01b0ng c\u0169ng t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1:<\/strong> Cost center t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed, nh\u01b0ng kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng,&#8230;<\/li>\n\n\n\n<li><strong>Kh\u00f3 kh\u0103n trong vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed: <\/strong>Trong m\u1ed9t t\u1ed5 ch\u1ee9c ph\u1ee9c t\u1ea1p, vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng trung t\u00e2m c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n.<\/li>\n\n\n\n<li><strong>Thi\u1ebfu s\u1ef1 linh ho\u1ea1t: <\/strong>C\u00e1c trung t\u00e2m chi ph\u00ed c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 c\u1ee9ng nh\u1eafc, thi\u1ebfu linh ho\u1ea1t.<\/li>\n\n\n\n<li><strong>T\u1eadp trung v\u00e0o hi\u1ec7u qu\u1ea3 ng\u1eafn h\u1ea1n: <\/strong>Trung t\u00e2m chi ph\u00ed th\u01b0\u1eddng t\u1eadp trung v\u00e0o vi\u1ec7c gi\u1ea3m chi ph\u00ed ng\u1eafn h\u1ea1n, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trung_tam_chi_phi_khac_voi_trung_tam_loi_nhuan_nhu_the_nao\"><\/span><strong>Trung t\u00e2m chi ph\u00ed kh\u00e1c v\u1edbi trung t\u00e2m l\u1ee3i nhu\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trung t\u00e2m chi ph\u00ed v\u00e0 trung t\u00e2m l\u1ee3i nhu\u1eadn \u0111\u1ec1u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong doanh nghi\u1ec7p. Trung t\u00e2m chi ph\u00ed gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3, trong khi trung t\u00e2m l\u1ee3i nhu\u1eadn gi\u00fap doanh nghi\u1ec7p t\u1ea1o ra l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft 2 trung t\u00e2m n\u00e0y:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Kh\u00eda c\u1ea1nh<\/strong><\/td><td><strong>Trung t\u00e2m chi ph\u00ed<\/strong><\/td><td><strong>Trung t\u00e2m l\u1ee3i nhu\u1eadn<\/strong><\/td><\/tr><tr><td>M\u1ee5c ti\u00eau<\/td><td>Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed<\/td><td>T\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp<\/td><\/tr><tr><td>Ho\u1ea1t \u0111\u1ed9ng ch\u00ednh<\/td><td>Kh\u00f4ng t\u1ea1o ra doanh thu tr\u1ef1c ti\u1ebfp<\/td><td>T\u1ea1o ra doanh thu v\u00e0 l\u1ee3i nhu\u1eadn<\/td><\/tr><tr><td>Ch\u1ee9c n\u0103ng<\/td><td>H\u1ed7 tr\u1ee3 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng<\/td><td>B\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td><\/tr><tr><td>Hi\u1ec7u su\u1ea5t<\/td><td>\u0110o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t th\u00f4ng qua chi ph\u00ed v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng<\/td><td>\u0110o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t th\u00f4ng qua doanh thu v\u00e0 l\u1ee3i nhu\u1eadn<\/td><\/tr><tr><td>Ng\u00e2n s\u00e1ch<\/td><td>Theo d\u00f5i chi ph\u00ed so v\u1edbi ng\u00e2n s\u00e1ch<\/td><td>X\u00e1c \u0111\u1ecbnh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 doanh thu d\u1ef1a tr\u00ean m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn<\/td><\/tr><tr><td>\u0110\u00f3ng g\u00f3p v\u00e0o t\u1ed5 ch\u1ee9c<\/td><td>\u0110\u00f3ng g\u00f3p gi\u00e1n ti\u1ebfp th\u00f4ng qua vi\u1ec7c duy tr\u00ec v\u00e0 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c<\/td><td>\u0110\u00f3ng g\u00f3p tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu v\u00e0 l\u1ee3i nhu\u1eadn t\u1ed5 ch\u1ee9c<\/td><\/tr><tr><td>V\u00ed d\u1ee5<\/td><td>Trung t\u00e2m k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh, CNTT<\/td><td>Trung t\u00e2m b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng, s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh<\/td><\/tr><tr><td>M\u1ee5c ti\u00eau ch\u00ednh<\/td><td>Ki\u1ec3m so\u00e1t chi ph\u00ed, ph\u00e2n b\u1ed5 t\u00e0i nguy\u00ean<\/td><td>T\u1ed1i \u01b0u h\u00f3a doanh thu v\u00e0 l\u1ee3i nhu\u1eadn<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-thuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i Nhu\u1eadn Thu\u1ea7n L\u00e0 G\u00ec? H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft C\u00e1ch T\u00ednh V\u00e0 T\u1ed1i \u01afu<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lam_sao_de_ung_dung_trung_tam_chi_phi_hieu_qua_nhat\"><\/span><strong>L\u00e0m sao \u0111\u1ec3 \u1ee9ng d\u1ee5ng trung t\u00e2m chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 \u1ee9ng d\u1ee5ng cost center m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c t\u1ea1o ra c\u00e1c trung t\u00e2m chi ph\u00ed. C\u00e1c trung t\u00e2m chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed nh\u01b0: M\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed,&#8230;&nbsp;<\/p>\n\n\n\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c cost center c\u1ea7n c\u00f3, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng trung t\u00e2m. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp: <\/strong>Chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp cho c\u00e1c trung t\u00e2m chi ph\u00ed d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li>\n\n\n\n<li><strong>Ph\u00e2n b\u1ed5 gi\u00e1n ti\u1ebfp:<\/strong> Chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c trung t\u00e2m chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean, di\u1ec7n t\u00edch s\u1eed d\u1ee5ng, th\u1eddi gian s\u1eed d\u1ee5ng,&#8230;<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-4.png\" alt=\"\u1ee8ng d\u1ee5ng trung t\u00e2m chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t, ph\u1ea3i l\u00e0m sao?\" class=\"wp-image-5180\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-4.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-4-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/cost-center-la-gi-TopCV-4-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>\u1ee8ng d\u1ee5ng trung t\u00e2m chi ph\u00ed hi\u1ec7u qu\u1ea3 nh\u1ea5t, ph\u1ea3i l\u00e0m sao?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Cu\u1ed1i c\u00f9ng, c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ec3 h\u1ed7 tr\u1ee3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c cost center. Vi\u1ec7c theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c trung t\u00e2m chi ph\u00ed s\u1ebd gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y nay, vi\u1ec7c hi\u1ec3u r\u00f5 <strong>cost center l\u00e0 g\u00ec <\/strong>v\u00e0 \u1ee9ng d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c. B\u1eb1ng c\u00e1ch qu\u1ea3n l\u00fd c\u00e1c trung t\u00e2m chi ph\u00ed m\u1ed9t c\u00e1ch th\u00f4ng minh, doanh nghi\u1ec7p s\u1ebd t\u1ed1i gi\u1ea3n h\u00f3a chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i gi\u00e1 tr\u1ecb cao h\u01a1n v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ecdc th\u00eam nh\u1eefng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 t\u00ecm vi\u1ec7c l\u00e0m, nh\u00e2n s\u1ef1 ng\u00e0nh k\u1ebf to\u00e1n t\u1ea1i <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> &#8211; N\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u00e0 vi\u1ec7c l\u00e0m ti\u00ean phong t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">N\u1ee3 ti\u1ec1m t\u00e0ng &#8211; contingent liabilities l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec3u r\u00f5 trung t\u00e2m chi ph\u00ed &#8211; cost center l\u00e0 g\u00ec gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng Vieclamketoan.vn t\u00ecm hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m cost center c\u0169ng nh\u01b0 c\u00e1ch \u1ee9ng d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0y hi\u1ec7u qu\u1ea3 nh\u1ea5t nh\u00e9! Hi\u1ec3u \u0111\u00fang b\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[],"class_list":["post-5175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Trung t\u00e2m chi ph\u00ed - cost center l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 \u1ee9ng d\u1ee5ng<\/title>\n<meta name=\"description\" content=\"Hi\u1ec3u r\u00f5 trung t\u00e2m chi ph\u00ed - cost center l\u00e0 g\u00ec gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/cost-center-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trung t\u00e2m chi ph\u00ed - cost center l\u00e0 g\u00ec? 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