{"id":18935,"date":"2011-08-29T09:16:46","date_gmt":"2011-08-29T09:16:46","guid":{"rendered":""},"modified":"2011-08-29T09:16:46","modified_gmt":"2011-08-29T09:16:46","slug":"tap-doan-ap-dung-cho-doanh-nghiep-co-von-tren-500-ty-dong","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18935","title":{"rendered":"“T\u1eadp \u0111o\u00e0n” : \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n tr\u00ean 500 t\u1ef7 \u0111\u1ed3ng"},"content":{"rendered":"

Doanh nghi\u1ec7p c\u00f3 v\u1ed1n tr\u00ean 500 t\u1ef7 \u0111\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y danh x\u01b0ng T\u1eadp \u0111o\u00e0n. \u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c C\u1ee5c Qu\u1ea3n l\u00fd \u0110\u0103ng k\u00fd Kinh doanh (B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0) cho bi\u1ebft khi \u0111\u01a1n v\u1ecb n\u00e0y \u0111ang si\u1ebft l\u1ea1i vi\u1ec7c s\u1eed d\u1ee5ng t\u1eeb \u201ct\u1eadp \u0111o\u00e0n\u201d trong t\u00ean doanh nghi\u1ec7p.
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                          Danh x\u01b0ng “t\u1eadp \u0111o\u00e0n” v\u1eabn c\u00f2n l\u00e0 tranh c\u00e3i…<\/FONT><\/STRONG><\/SPAN><\/FONT> <\/STRONG>

<\/FONT>Theo C\u1ee5c Qu\u1ea3n l\u00fd \u0110\u0103ng k\u00fd Kinh doanh, \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u01b0a ra hai ph\u01b0\u01a1ng \u00e1n. M\u1ed9t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 g\u00f3p v\u1ed1n \u00edt nh\u1ea5t t\u1ea1i hai c\u00f4ng ty kh\u00e1c v\u1edbi t\u1ec9 l\u1ec7 g\u00f3p v\u1ed1n chi\u1ebfm tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u00f3 th\u00ec \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean c\u00f3 ch\u1eef \u201ct\u1eadp \u0111o\u00e0n\u201d. <\/FONT><\/P>

Hai l\u00e0, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c lo\u1ea1i si\u00eau nh\u1ecf, nh\u1ecf ho\u1eb7c v\u1eeba v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c d\u01b0\u1edbi h\u00ecnh th\u1ee9c nh\u00f3m c\u00f4ng ty th\u00ec c\u00f3 th\u1ec3 \u0111\u1eb7t t\u00ean c\u00f3 ch\u1eef \u201ct\u1eadp \u0111o\u00e0n\u201d. <\/FONT><\/P>

C\u1ee5 th\u1ec3, doanh nghi\u1ec7p l\u1edbn l\u00e0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 c\u00f3 tr\u00ean 100 lao \u0111\u1ed9ng v\u00e0 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c doanh nghi\u1ec7p n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n ho\u1eb7c c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng c\u00f3 tr\u00ean 300 lao \u0111\u1ed9ng, v\u1ed1n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng. <\/FONT><\/P>

Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u00f9ng ch\u1eef \u201ct\u1eadp \u0111o\u00e0n\u201d n\u1ebfu \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 cho ph\u00e9p ho\u1eb7c “\u0111\u1eb7c c\u00e1ch”. Hi\u1ec7n ngo\u00e0i c\u00e1c T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty l\u1edbn l\u00e0 nh\u1eefng doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 s\u1eafp x\u1ebfp l\u1ea1i th\u01b0o h\u01b0\u1edbng CPH. Th\u1eddi gian qua c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u0169ng \u0111ua nhau nh\u1eadndanh x\u01b0ng t\u1eadp \u0111o\u00e0n ho\u1eb7c “group” v\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau.<\/FONT><\/P>

Tuy nhi\u00ean, vi\u1ec7c ch\u1ea5n ch\u1ec9nh t\u00ean g\u1ecdi l\u00e0 vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft c\u1ee7a B\u1ed9 KH-\u0110T. Nh\u01b0ng c\u00e1c chuy\u00ean gia kinh t\u1ebf th\u00ec cho r\u1eb1ng, danh x\u01b0ng “t\u1eadp \u0111o\u00e0n” \u0111\u00e3 kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Do v\u1eady, khi \u0111\u01b0a n\u00f3 v\u00e0 d\u1ea1ng qu\u1ea3n l\u00fd vi\u1ec7c \u0111\u1eb7t t\u00ean l\u00e0 c\u1ea7n thi\u1ebft nh\u01b0ng c\u0169ng c\u00f3 ph\u1ea7n khi\u00ean c\u01b0\u1ee1ng.<\/FONT><\/P>

\u1ede Vi\u1ec7t Nam, hi\u1ec7n v\u1eabn ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a ch\u00ednh x\u00e1c v\u1ec1 t\u1eadp \u0111o\u00e0n kinh t\u1ebf, m\u00e0 th\u1ef1c ch\u1ea5t xung quanh v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f2n r\u1ea5t nhi\u1ec1u tranh c\u00e3i.<\/FONT><\/P>

Theo <\/FONT>b\u00e1ch khoa to\u00e0n th\u01b0<\/FONT><\/A> <\/FONT>Wikipedia ti\u1ebfng Anh<\/FONT><\/A> th\u00ec t\u1eadp \u0111o\u00e0n kinh t\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0:<\/FONT><\/P>

“T\u1eadp \u0111o\u00e0n kinh t\u1ebf l\u00e0 m\u1ed9t th\u1ef1c th\u1ec3 ph\u00e1p l\u00ed, m\u00e0 trong khi \u0111\u01b0\u1ee3c s\u1edf h\u1eefu chung b\u1edfi m\u1ed9t s\u1ed1 ng\u01b0\u1eddi t\u1ef1 nhi\u00ean ho\u1eb7c nh\u1eefng th\u1ef1c th\u1ec3 ph\u00e1p l\u00ed kh\u00e1c c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp kh\u1ecfi ch\u00fang s\u1ef1 t\u1ed3n t\u1ea1i \u0111\u1ed9c l\u1eadp n\u00e0y cho t\u1eadp \u0111o\u00e0n nh\u1eefng quy\u1ec1n ri\u00eang m\u00e0 nh\u1eefng th\u1ef1c th\u1ec3 ph\u00e1p l\u00ed kh\u00e1c kh\u00f4ng c\u00f3. Qui m\u00f4 v\u00e0 ph\u1ea1m vi v\u1ec1 kh\u1ea3 n\u0103ng v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ec9 r\u00f5 b\u1edfi lu\u1eadt ph\u00e1p n\u01a1i s\u00e1t nh\u1eadp.<\/I>“<\/FONT><\/DIV><\/DD><\/DL>

Theo <\/FONT>Lu\u1eadt Doanh nghi\u1ec7p<\/FONT><\/A> Vi\u1ec7t Nam n\u0103m 2005 th\u00ec t\u1eadp \u0111o\u00e0n kinh t\u1ebf \u0111\u01b0\u1ee3c x\u1ebfp l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n trong nh\u00f3m c\u00f4ng ty, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/FONT><\/P>

“Nh\u00f3m c\u00f4ng ty l\u00e0 t\u1eadp h\u1ee3p c\u00e1c c\u00f4ng ty c\u00f3 m\u1ed1i quan h\u1ec7 g\u1eafn b\u00f3 l\u00e2u d\u00e0i v\u1edbi nhau v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf, c\u00f4ng ngh\u1ec7 th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kinh doanh kh\u00e1c. Th\u00e0nh ph\u1ea7n c\u1ee7a nh\u00f3m c\u00f4ng ty g\u1ed3m c\u00f3:<\/I> <\/FONT><\/DIV>