{"id":2449,"date":"2020-03-11T00:52:24","date_gmt":"2020-03-10T17:52:24","guid":{"rendered":"http:\/\/gaadvisor.net\/?p=2449"},"modified":"2020-03-11T00:54:40","modified_gmt":"2020-03-10T17:54:40","slug":"record-to-report-la-gi","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/record-to-report-la-gi\/","title":{"rendered":"<small><small>Record-to-Report l\u00e0 g\u00ec? Quy tr\u00ecnh R2R gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n quy tr\u00ecnh k\u1ebf to\u00e1n <\/small><\/small>"},"content":{"rendered":"<p><em><strong>Quy tr\u00ecnh ho\u00e0n t\u1ea5t ph\u00ea duy\u1ec7t t\u00e0i ch\u00ednh (financial close) c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t \u00e1c m\u1ed9ng \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Y\u00eau c\u1ea7u g\u1eedi v\u1ec1 ng\u00e0y m\u1ed9t kh\u00f3 h\u01a1n, c\u00f9ng v\u1edbi \u0111\u00f3, c\u00f4ng ty c\u1ea7n c\u1eadp nh\u1eadt b\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch nhanh h\u01a1n. Kh\u00f4ng ph\u1ea3i ph\u00f3ng \u0111\u1ea1i nh\u01b0ng c\u00f4ng ty c\u00e0ng ph\u00e1t tri\u1ec3n, \u0111\u1ed9i k\u1ebf to\u00e1n c\u00e0ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u \u00e1p l\u1ef1c.<\/strong><\/em><\/p>\n<p><em><strong>\u0110\u00e2y l\u00e0 l\u00fac doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng m\u1ed9t quy tr\u00ecnh record-to-report (R2R) \u0111\u1ec3 thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin li\u00ean quan, k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c. \u00c1p d\u1ee5ng R2R, kh\u00f4ng ch\u1ec9 \u0111\u1ed9i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c c\u00f4ng vi\u1ec7c nhanh ch\u00f3ng h\u01a1n m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u0169ng n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh c\u00f4ng ty d\u1ec5 d\u00e0ng h\u01a1n.<\/strong><\/em><\/p>\n<h3><strong>Record-to-Report (R2R) l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>R2R l\u00e0 m\u1ed9t quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n bao g\u1ed3m thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin li\u00ean quan, k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c. H\u1ec7 th\u1ed1ng t\u1eeb ghi ch\u00e9p \u0111\u1ebfn b\u00e1o c\u00e1o n\u00e0y ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u00e0i ch\u00ednh v\u1ec1 c\u00e1ch doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh. C\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u1ecdc ph\u1ea3n h\u1ed3i n\u00e0y v\u00e0 c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh t\u1ed1t hay kh\u00f4ng v\u00e0 li\u1ec7u n\u00f3 \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u00fang k\u1ef3 v\u1ecdng.<\/p>\n<h3><strong>\u01afu \u0111i\u1ec3m c\u1ee7a R2R<\/strong><\/h3>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2455\" src=\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/end-to-end-process-driven-accounting.jpg\" alt=\"end to end process ga advisor\" width=\"1280\" height=\"720\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/end-to-end-process-driven-accounting.jpg 1280w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/end-to-end-process-driven-accounting-300x169.jpg 300w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/end-to-end-process-driven-accounting-1024x576.jpg 1024w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/end-to-end-process-driven-accounting-768x432.jpg 768w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/>\n<p>R2R gi\u00fap chu\u1ea9n h\u00f3a v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i \u0111\u1ec3 t\u1ea1o v\u00e0 g\u1eedi c\u00e1c t\u1ec7p \u0111\u1ed1i chi\u1ebfu, t\u1ea1o v\u00e0 nh\u1eadp s\u1ed5 c\u00e1c b\u00fat to\u00e1n. <a href=\"https:\/\/gaadvisor.net\/vi\/service\/record-to-report\/\" target=\"_blank\" rel=\"noopener noreferrer\">Chu k\u1ef3 ho\u00e0n t\u1ea5t end-to-end c\u1ee7a R2R<\/a> cho ph\u00e9p c\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n \u0111\u1ed9 ch\u00ednh x\u00e1c do s\u1ef1 can thi\u1ec7p t\u1ed1i thi\u1ec3u c\u1ee7a con ng\u01b0\u1eddi. D\u1ef1a v\u00e0o nh\u1eefng con s\u1ed1 n\u00e0y, nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 c\u1ea3i thi\u1ec7n t\u00ecnh h\u00ecnh c\u00f4ng ty ch\u1eafc ch\u1eafn h\u01a1n.<\/p>\n<p>Quy tr\u00ecnh R2R c\u00f2n ph\u00e1t tri\u1ec3n t\u1ef1 \u0111\u1ed9ng l\u1eadp l\u1ecbch v\u00e0 ph\u00e2n b\u1ed5 nhi\u1ec7m v\u1ee5, theo d\u00f5i d\u1ef1a tr\u00ean ki\u1ec3m so\u00e1t v\u00e0 ch\u1ee9c n\u0103ng theo d\u00f5i ki\u1ec3m to\u00e1n \u0111\u1ec3 c\u1ea3i thi\u1ec7n t\u00ednh minh b\u1ea1ch, tr\u00e1nh nguy c\u01a1 tr\u01b0\u1ee3t v\u00e0 nh\u00e2n r\u1ed9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u0103ng n\u0103ng su\u1ea5t<\/p>\n<p>R2R c\u0169ng cho ph\u00e9p gi\u1ea3m chu k\u1ef3 th\u1eddi gian cho vi\u1ec7c \u0111\u00f3ng s\u1ed5 cu\u1ed1i th\u00e1ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n th\u00f4ng qua qu\u1ea3n l\u00fd t\u00e0i nguy\u00ean theo y\u00eau c\u1ea7u.<\/p>\n<p>Vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf c\u0169ng tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 \u0111\u01a1n gi\u1ea3n h\u01a1n. D\u1ef1a v\u00e0o nh\u1eefng con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o, b\u1ed9 ph\u1eadn thu\u1ebf c\u0169ng t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng ty c\u1ea7n tr\u1ea3 bao nhi\u00eau thu\u1ebf v\u00e0 h\u1ecd c\u1ea7n c\u00f3 chi\u1ebfn l\u01b0\u1ee3c g\u00ec \u0111\u1ec3 gi\u1ea3m tr\u00e1ch nhi\u1ec7m thu\u1ebf cho doanh nghi\u1ec7p.<\/p>\n<h3><strong>C\u00e1c b\u01b0\u1edbc c\u1ee7a Record-to-Report<\/strong><\/h3>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2457\" src=\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/Record-to-Report-gaadvisor.jpg\" alt=\"record to report process flow gaadvisor\" width=\"499\" height=\"250\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/Record-to-Report-gaadvisor.jpg 499w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/03\/Record-to-Report-gaadvisor-300x150.jpg 300w\" sizes=\"auto, (max-width: 499px) 100vw, 499px\" \/>\n<ul>\n<li>N\u1ec1n t\u1ea3ng c\u1ee7a chu k\u1ef3 Record-to-Report \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh ngay t\u1eeb giai \u0111o\u1ea1n x\u1eed l\u00fd d\u1eef li\u1ec7u. \u0110\u00e2y l\u00e0 t\u1ea1o ra h\u1ea7u h\u1ebft c\u00e1c d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft cho vi\u1ec7c l\u00e0m b\u00e1o c\u00e1o. N\u1ebfu \u1edf b\u01b0\u1edbc n\u00e0y, d\u1eef li\u1ec7u \u0111\u01b0a v\u00e0o \u0111\u01b0\u1ee3c nh\u1eadp ch\u00ednh x\u00e1c, v\u1edbi s\u1ed1 l\u1ed7i t\u1ed1i thi\u1ec3u th\u00ec ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy tr\u00ecnh s\u1ebd di\u1ec5n ra su\u00f4n s\u1ebb. N\u1ebfu kh\u00f4ng, quy tr\u00ecnh n\u00e0y s\u1ebd r\u1ea5t m\u1ea5t th\u1eddi gian b\u1edfi vi\u1ec7c can thi\u1ec7p th\u1ee7 c\u00f4ng v\u00e0 l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/li>\n<li>Trong th\u1eddi gian k\u1ebft th\u00fac m\u1ed9t k\u1ef3 t\u00e0i ch\u00ednh, ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea5t k\u1ef3 lo\u1ea1i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n n\u00e0o \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a ra deadlines. H\u1ecd ph\u1ea3i ho\u00e0n th\u00e0nh t\u1ea5t c\u1ea3 vi\u1ec7c nh\u1eadp s\u1ed5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u00f3ng s\u1ed5 c\u00e1i chung v\u00e0 b\u1eaft \u0111\u1ea7u \u0111\u1ed1i chi\u1ebfu, \u0111i\u1ec1u h\u00f2a ti\u1ec1n g\u1eedi \u1edf c\u00e1c t\u00e0i kho\u1ea3n. T\u00ednh to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u nh\u1eadp v\u00e0o s\u1ed5 c\u00e1i chung \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c nh\u1eadp nh\u1eadt k\u00fd th\u1ee7 c\u00f4ng.H\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty c\u1ed1 g\u1eafng ho\u00e0n thi\u1ec7n quy tr\u00ecnh \u0111\u00f3ng s\u1ed5 c\u00e0ng nhanh c\u00e0ng t\u1ed1t. Tuy nhi\u00ean nh\u1eefng c\u00f4ng ty l\u1edbn c\u00f3 h\u1ec7 th\u1ed1ng l\u1ed7i th\u1eddi k\u1ebf th\u1eeba t\u1eeb c\u00e1c c\u00f4ng ty mua l\u1ea1i, c\u00e1c th\u1ee7 t\u1ee5c n\u1ed9i b\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 \u0111\u00f3ng s\u1ed5. \u0110i\u1ec1u n\u00e0y sau \u0111\u00f3 l\u00e0m tr\u00ec ho\u00e3n to\u00e0n b\u1ed9 quy tr\u00ecnh R2R v\u00e0 \u0111\u1ed1i v\u1edbi nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh, vi\u1ec7c ho\u00e0n th\u00e0nh chu k\u1ef3 \u0111\u00f3ng s\u1ed5 \u0111\u00fang h\u1ea1n l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c kh\u00f4ng ng\u1eebng.<\/li>\n<li>Khi chu k\u1ef3 \u0111\u00f3ng s\u1ed5 k\u1ebft th\u00fac, k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 gi\u1eefa c\u00e1c c\u00f4ng ty, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u h\u00f2a v\u00e0 x\u00e1c th\u1ef1c th\u00f4ng tin cu\u1ed1i c\u00f9ng \u0111\u1ec3 ghi v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh nh\u1eadn th\u1ee9c r\u00f5 r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o m\u00e0 h\u1ecd chu\u1ea9n b\u1ecb ph\u1ea3i gi\u1ea3i quy\u1ebft nhu c\u1ea7u c\u1ee7a c\u1ea3 c\u00e1c b\u00ean li\u00ean quan b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u h\u00f2a t\u00e0i kho\u1ea3n l\u00e0 kh\u00e1 ph\u1ee9c t\u1ea1p trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u1ef1c th\u1ec3 \u0111a qu\u1ed1c gia c\u00f3 ho\u1ea1t \u0111\u1ed9ng r\u1ed9ng l\u1edbn. Tuy nhi\u00ean, th\u00f4ng th\u01b0\u1eddng, c\u00e1c c\u00f4ng ty c\u1ed1 g\u1eafng v\u00e0 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c h\u1ee3p nh\u1ea5t trong m\u1ed9t kho\u1ea3ng th\u1eddi gian ng\u1eafn nh\u1ea5t c\u00f3 th\u1ec3 sau khi \u0111\u00f3ng s\u1ed5 c\u00e1i.<\/li>\n<li>Khi t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c thu th\u1eadp, x\u00e1c nh\u1eadn v\u00e0 \u0111\u1ed3ng b\u1ed9, qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch b\u1eaft \u0111\u1ea7u. M\u1ed9t lo\u1ea1t c\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb sau \u0111\u00f3 c\u00f3 ch\u1ee9a nhi\u1ec1u s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea v\u00e0 KPI. C\u00e1c b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn cho c\u00e1c b\u00ean li\u00ean quan b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i bao g\u1ed3m qu\u1ea3n l\u00fd c\u1ea5p cao, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd ng\u00e0nh.<\/li>\n<\/ul>\n<p><em>V\u1edbi d\u1ecbch v\u1ee5 Finance &amp; Accounting Outsourcing c\u1ee7a GA Advisor, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c tri\u1ec3n khai quy tr\u00ecnh R2R chu\u1ea9n h\u00f3a, c\u1eadp nh\u1eadt c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i v\u00e0 \u0111\u01b0\u1ee3c linh ho\u1ea1t \u00e1p d\u1ee5ng v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty. <a href=\"https:\/\/gaadvisor.net\/vi\/lien-he\/\">Li\u00ean h\u1ec7 ngay v\u1edbi GA<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p!<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh ho\u00e0n t\u1ea5t ph\u00ea duy\u1ec7t t\u00e0i ch\u00ednh (financial close) c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t \u00e1c m\u1ed9ng \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Y\u00eau c\u1ea7u g\u1eedi v\u1ec1 ng\u00e0y m\u1ed9t kh\u00f3 h\u01a1n, c\u00f9ng v\u1edbi \u0111\u00f3, c\u00f4ng ty c\u1ea7n c\u1eadp nh\u1eadt b\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch nhanh h\u01a1n. Kh\u00f4ng ph\u1ea3i ph\u00f3ng \u0111\u1ea1i nh\u01b0ng c\u00f4ng ty c\u00e0ng ph\u00e1t tri\u1ec3n, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[68,67],"class_list":["post-2449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghiep-vu-ke-toan","tag-accounting","tag-finance"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/2449\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=2449"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/2449\/revisions\/"}],"predecessor-version":[{"id":2462,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/2449\/revisions\/2462\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/2453\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=2449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=2449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=2449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}