P2 lap ngsach duoi tren

Ngsach dc lap tu cap thap len cap cao.tu cac bfan chuc nag,pm,dua theo dih muc sdug cac khoan muc+don gia dc duyet tu truoc+du lieu ve chi tieu cua cac bfan ma ho se tih toan ns cho tug cviek cthe.neu co su khac biet thin ha pm,qly chnag,nhom dtoan se thao luan de di den thog nhat

Tog kih fi cho tug nhvu =ngsach chug cho toan bo p

Uu

-nhug ng lap ns la nhug ng thuog xuyen tiep xux voi cviec nen viec du toan la kha cxac

-la bfap dao tao choc ac nha qly cap thap trog viec du toan ngsach

Nhuoc

-vi ngsach c du toan theo tug nvu ne doi hoi fai co 1 dah muc tat ca cac cog viec of p.dieu nay tren thuc te kho thhien

-qly cap cao kho ksoat dc qtrih lap ngsak cua cap duoi

-cap duoi thuog co xu huong du toan tren muc cthiet vi so cap tren cat giam ns,dieu nay lam qly chi fi o dc hieu qua