Tổ chức kế toán trách nhiệm tại tổng công ty cổ phần y tế danameco

khóa luận, luận văn, thạc sĩ, tiến sĩ, cao học, đề tài

BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐẠI HỌC ĐÀ NẴNG NGUYỄN THỊ HỒNG ÂN TỔ CHỨC KẾ TOÁN TRÁCH NHIỆM TẠI TỔNG CÔNG TY CỔ PHẦN Y TẾ DANAMECO Chuyên ngành: Kế toán Mã số: 60.34.30 TÓM TẮT LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH Đà Nẵng - Năm 2012 Công trình ñược hoàn thành tại ĐẠI HỌC ĐÀ NẴNG Người hướng dẫn khoa học: PGS.TS.NGUYỄN CÔNG THƯƠNG Phản biện 1: PGS.TS.NGUYỄN MẠNH TOÀN Phản biện 2: TS. CHÚC ANH TÚ Luận văn ñã ñược bảo vệ tại Hội ñồng chấm Luận văn tốt nghiệp Thạc sĩ Quản trị kinh doanh họp tại Đại học Đà Nẵng vào ngày 25 tháng 8 năm 2012. Có thể tìm hiểu luận văn tại: Trung tâm Thông tin - Học liệu, Đại học Đà Nẵng Thư viện trường Đại học Kinh tế, Đại học Đà Nẵng  1234563789494 7499495 345537894943  !"#$%&'(%)$*+)%&,-./%)0* 1 2345167516891:;1<=>616?9@516?A5B15C51D95=16E1FG1HI1F85=16?J5=1BJK BL615=M1=9N515JKO1F>F1PAJ5=15B=9N<1<=Q91D=R5B15BS5B15T5B1FJA15U91VIFO D=Q15W5B1F85=16?J5=1FXJ1F=Y5=1Z[5=\]@^86^M_F^9C3^GO1F>F1PAJ5= 5B=9N<1<=Q91`TK1PI5B16?A5B16a1F=bF1Z[5=1ZU61<=Mc5B16=bF1d3Q51Ve1V95= =A86O1fJ51d3Q51Ve1Fg<1FJA1<=Q91h9E61<=491=_<1F>F1=A86^U5B1FXJ1F>F1hU <=i51D=>F15=J316?A5B16a1F=bF1FXJ1Z[5=1ZU61F>F=164615=g6O1HJA1F=A1F>F1hU <=i5O1F>F16=;5=1:9j51=A86^U5B15=k<15=;5BO1=9N31d3Q^@^861ZlF169j3 F=35B\123451:iKO1Fm51<=Q91FG15=n5B1FR5B1Fl1d3Q51Ve1=9N31d3Q\1oE16A>5 6?>F=15=9NZ1V;1ZU616?A5B15=n5B1FR5B1Fl1d3J516?p5B1B9q<^><b5B^M_F Kj31Fm315;K\ orrs1V;1ZU61=N16=45B16=316=i<1:;1h>A1F>A1F>F16=R5B169516=tA15=GZ 6?>F=15=9NZO1B9q<15=;1d3Q51Ve1FG16=@1Vi<1F>F1DE1=A8F=1P;91=85O16=gK^M_F DE61d3Q1=A86^U5B1FXJ16S5B1hU1<=i51d3J^G1<=>61=3K15=n5B1KE316416YF= FIF1:;15BW515BSJ15=n5B1Zu61KE31DvZ16?A5B1:9NF16=IF1=9N51ZlF169j3 F=35B\ ra5B1FR5B16K1Fa1<=m516=9E61hk1K16E1wJ5JZtFA1V;1ZU61PAJ5=15B=9N< =A86^U5B16?A5B1Vx5=1:IF1K16EO1V_91YF=1FXJ1ra5B1FR5B16K1V9j51d3J5^E5 5=9C3^4916M_5B1D=>F15=J3O^uF1h9N61V;1V_91YF=1FXJ1F>F1Fa^R5B\1]@1F>F 5=;1d3Q51Ve1Fg<1FJA1FXJ1ra5B1yR5B16K1d3Q51VeO^9C31=;5=1=A86^U5B1D95= PAJ5=1ZU61F>F=1=9N31d3QO1ZJ5B1V891V_91YF=1FJA15=g61F=A1F>F1Fa^R5BO1F>F 5=;^m316M1:;1F>F1^4916M_5B1V9j51d3J5O1Fm51<=Q91FG1ZU61FR5B1Fl1B9q<15=; d3Q51Ve1FJA1Fg<1B9>Z1H>6O^>5=1B9>16?>F=15=9NZ1d3Q516?k1FXJ1F>F1Fg<1PMz9 Z[5=^491:z91FR5B1:9NF^M_F1B9JAO1d3J^G1FG15=n5B1=;5=^U5B^9C31F={5= 0124567859747885854855758858 45854758 8!"84#$%&'44(8858"8 8')*2+87,8#$#857805-*445.47/88508451# 27*238%4857586885%&857(7847 8!"8 4#7855458854504-.57$9:';54*75<8,47= >?@ABCDBAEFAGHIJAGKIBCAJCLMNAGOLA?@JPAQRJPAGSAB@ATCUJASAGF VWJWNXBHYZ8578+2',47'082[84848572$ \]^_`abc_defabd_^gc hij:57Z45.42,2725k8#,88')l*185#,8582 4(*5857*m2508nl*18525o825*207Z4('68 *857*45852m**4(*5857m2508$p5*857* 45.4(84 5+%&578547 8"84#$ hqjr,l141855827725*28594[8684(*5857 *m2508*4(84k5225s84[8578')2-8l14 0785385 8"84#$ tua_`vwde_xy_zf{|_xa_defabd_^gc r,478578+}45.5784(82527"84*4 5+ 54588%47 8!"84#$!*874}88578+85m ~*4(84k4(*5857*547*857*4:855:8545.578 3854525725*"825k84545"8478252527( #41852*857*45858')$ fvde_zfz_defabd_^gc  082[8-38*54720845.445"88578+* -8'74p*m**- -*54(.47247 8!"84#2*8~847 '74545024pm88785*7*4(:852,%4%&425 5#8885~845677,4(2582188588675'788$ 01234578955323  !""""#$% &'()*+,'-*.,'*/0'12'3*40'356('07,89'325 :;<= 24>?$9@<A<BB !""CD11EFA%"G34H1AIJ1K1 9A1B% LM'0N0'07,89'325 CA<>EO3>25PJ2Q5J5J2Q@IR1ASETUV #W%#7OJX2$@;!""CA9A1B #Y%#R2BK1!""C"#$>$ DZCZ[\#] #U%" !""C"#$>$DZCZ[\#] ^_`abcdefd^adghdijdk_lmnkdopdqkkbdkrsbcdtsub_ bc_vwx eyedq_zvdbvw{do|djdbc_}ud^~udqndkszbdkrz^_db_vw{ eyeyedqd B!""CJ<B3JQ3Q53AJ P2A3K1GRQAE 5EH< 2JXPE7A3A3@<K153S2134 33BEK1<2OG2JXP12% !""C3B=2$=J<4Q@<RAA PA@<39A@;3>2@<A53>21K1 2EBE%5 [=2K1B!""CJ<ERA3E7892B2 @<B222SJK1 % 0101245678988888  !"#$%&'(&)*+,+-./*012,32  $"4 2*0456789:0;"<==>?$*0$%*&)4:0 ;"@$ A$"4:BCD/E*4F* GH"IJ!K ,:"LCD/E**M&GDI"D-.IJ/)CD/E*2"*2  3/)BN(&0-.)#$% 3.!8 0101OPQ8RSTSUUVWXQYZZ[Q8\ ]<==>"*A12,3B,@""@-.^",_/3`a:b/)! &D*(-.!)a:IJ8 ]<==>$"4:_Bc!/*0,2"*2&GD"/+NM #$%!K,:"-.?")#$%&'a:b8 ]<==>,GDBdef",g,!&GH"NM#$%!K,:"-.2 )#$%&'/)e!,@`@%Gc",M2J*0)/*-. 2)#$%&')h8 ]<==>A,ih2)#$%&',*+$)a:b-.4j k!G_"2CD/E*4f*l$_a%-.IJ8 =F"*<==>&)4:a:bF"*#$. m"n4"*A !)#$% 32,2"*2 2*04#$% 3-.^"a:b8 o.&!K*F"*4)<==>@g$"&)F"*/+"$p&-. a:bq/+)*(`"$hl/b&*0$`&`42h4@`H*"*.hl$ r$!))F"/*0`888sL=F"*/+4J,:*l$.!-.2"$p &q4J,:.@"`$rf-.F"`4J,:2B** (`4J,:bef""$hl/b&*0$`888sL=F"*/+4J,:!)) F"/*0qt2"$p&,GDBdef"GM)!us 0124567849446 01210 !"#$%&'()*+"%,#-.%"#/0%1#23%"#4" .5.6%17/%"#8.#9 :;<;:;:=>?@ABCDE FG?BCHI.#7%J(K.%1LM%N#O.6%.#P.6%J(K.%QR%"#/%,#8S T30.#%1#(%U7%"V.%J(&'1)M.#%Q*+.6%WX.%YZ%T[.6)\%1/'.%#7.#%J(]%1L^.# )_9 :;<;:;<B=>?@ABCDEB`abB@c?d@I.#7%J(K.%1LM%,#K/%"#M(%1L]"#%.#/eU%Wf/%N'1 J(K%YK.%g(h1%W7%1/i(%1#[%"$0%1L(.6%1-U9 :;<;:;jB=>?@ABCDEBklm@cBCc?I.#7%J(K.%1LM%"#n%"#M(%1L]"#%.#/eU%Wf/ T30.#%1#(%U7%N#O.6%"#M(%1L]"#%.#/eU%Wf/%Q+/%.#(o.%W7%WX.)p(%1*9 :;<;:;q=>?@ABCDEBrcbBsctI.#7%J(K.%1LM%"#n%"#M(%1L]"#%.#/eU%#3u"%"_ J(&v.%N/\U%Y3]1)X/%Wf/%"#/%,#8%,#]1%Y/.#%w%1L(.6%1-U%U7%N#O.6%"_%J(&v. #x.)X/%Wf/%W/e"%1/i(%1#[%W7)p(%1*%WX.S)*+"%"#/0%1#7.#%#0/%Tx.6%Q7%1L(.6 1-U%"#/%,#8%1/i(%"#(y.%W7%1L(.6%1-U%"#/%,#8%Tz%13].9 012121{  !|}~ :;<;<;:BrBrcBCb?F@cBAbBC>rcB@cbEBBscd@  #O.6%1/.%"#$%&'(%YZ%T[.6%Q7%"#/%,#8%"_%1#\%N/\U%Y3]1%w/%1.6 .#7%J(K.%1LM)X/%Wf/%%,#o.%T3%U^.#%,#[%1L]"#9%#* .6%,#],%)].#%6/]%Q7 ,#* .6%,#],%,#-.%18"#%.#-.%1X%/'.).69%¡'1%J(K%,#-.%18"#%Y¢%"(.6%"h, 1#O.6%1/.%"#3%.#7%J(K.%1LM%/'1)*+"%.6(&i.%.#-.%"$0%"]"%/'.).6%1Li. Q7%T3%N#]"#%J(0.%#0&%"#$%J(0.S%1)_%"_%"]"%/e.%,#],%NM,%1#£/)\%"#h. "#n.#%#3u"%,#]1%#(&%"]"%/'.).6%1#23%"#/v(%#*f.6%"_%Q+/%"#3%1¤%"#4"9 ¥¦§ #* .6%,#],%)].#%6/]%Q7%)X/%"#/'(%T30.#%1#(%1#z"%1')x1)*+"%Y3 Wf/%T30.#%1#(%Tz%13].%"$0%%,#o.S%g2U%g¨1%1^.#%#^.#%1#z"%#/e.%Tz%13]. 0123056708295905110950539559 959012939959197 51!90123056"#$39 5%&0123056'(#187)*95139+95,0-975.90/ 9551505001"21515009' 34567353895:;<=>7?85@;75:A=?@5:BC5DE;5?8=F? G)951 10308390&9#H7I9951"1050 5195J0123!1953K9795053719"#!99' G1"215J0123!1953K9I9LM951101N!1953K9 050519"21!1953K9 15,5"O03H01P9091'QI9 LM955,&"1515&#95#3908M05) 1)&0!8R1 695955905119-951595595 6908390&515'S5195152955T913U1N 95053050519"21950530097I90505195905L M9595909559199505395!99"#19' V4567353895:;<=>7?85@;75:A=?@5:BC5>W=5:X Q05)LY&08390&I30#&-0,9&8-908390& !1953K9'Z["KH7"O&\051335,0-905)!*919 9508390&!1953K9959"O5139+9I9095!1953K9 ,0!"210#195H108M]I30"#08390&'Q5J0123 05)^9)9515139+95,0-908390&9#H#_`a3$0 5#9"9I30TbcdUef]105\9TbdUg hijijij5kl5:8m?@5n7o537o5:A7385?8;lC p085951&#95N9"O 1035,0-95 &q1$K085951&05YR0r5s39t95 951'u0599#H5195K9"1050519&60123"#95 "21&60123!59v9&q1-5K908995951'w3 75059/0r95!"1050519&60123$2129$ 01245678094046647042646407040 460012862164642 647!02862164 6478"2# 20 2$6#%4678286216464&'4 0# (14)6640467!02 6*+648,-6./ 64  ,-784,-42"%6010 000,-6./#%46& 1234567589:6;3<643<64=>64346?2@7A6?B:CD@6?E  FG 64 . 046401.6H I648,-6./ 4J6K6# 20 24)6,10 004L05#-664MN04286 7O6IPQRSTUV4W6PQST& 1234567589:6;3<643<64=>64346?2@7A6?B:6XY8675@Z7 [ 20 2. 046401.6H6801.6[ 20 2 ,-642164784J60.\64#84]2"6O-4^ 64_` 0/64O01$6#%46.264"704H60078 G2 7a044^21644014b&cd4G2 64,-4046 7!2 642W02 64Nee646.6216447!Ne046 01286567/42W0016864& 1234567589:6;3<643<64=>64346?2@7A6?B:6f<>756?5@ [ 20 2. 046401.6H21644e8# 20 264_ 64 . 0464784864,-42"%61.6# 20 2404621644 4027!216442 6#16Ig64Jh4]24H6^04 -644i6010 064H6O64 # 6-6e640500-6 4j46#6%60121644& 1234567589:6;3<643<64=>64346?2@7A6?B:64586k5l [ 20 2. 046401.6H044^e8#-62 64044^40 467a2 6` 0/64900464e04(1044^404627! 2 6&m28.10 00464e040n60d4G04H6^0404o4]2 0I,-6ep48640 0#6%64]20 064H6O004864044^ d&[ 20 201.6H044^0 04#4864# 20 2. 04 01234678909461219261069610123467890 94612190  !"#$%&'%()*+,,,-%,. / ,0.120,34**567 !89:;:%&5<=>'?,+%47*@AB'=CD)* 4**567 !8989:EFGHIJKLMNOPQRHMSTUVMS !898!,WFSXFYOLMZ[KLMNOPQRHMSTUVMS !8!\4%(5],<^]%4' C%_B'*:3+,, ,-%4**567 !8!8981S`MYOabMYOLMZ[QcHFdFQeOMfQ`JQedFSMSHgJ hi094jk9lmnop2jq0rs09t40lu2jv0jkn w179t61op2jq0rs09tx61t9610123424y990p1z9jp0 678p4{x90r{|0r{}9jt01661~0191v6jk9l6001l66 1~0191v61{jp00j9161230660jk9lx61t96101234 9l6op2jq06j0|66r{}9jt016784~01  hi094n2010m wi0w09{m61t96101234|90p1z9jp0678 i0w09{n80i024j64jv0jkni024j6x6 01234961v6xrs0nxj2|101{9~421z9jp0i0w0 9{x90r{|0r{}9jt011{3966612119y20190r 9~011z9jp0678i0w09{01l6121ys09x6121rs0nx 6121010x6121y006001l66r{}9jt01|j0 2100xj91kx666101y61010014jz9jl64v6 801914v6n201091}1z61jj|8 ww09{nw09{80846s084x61t961 01234|1z9jp0678w09{n24j6w09{ . ĐÀO TẠO ĐẠI HỌC ĐÀ NẴNG NGUYỄN THỊ HỒNG ÂN TỔ CHỨC KẾ TOÁN TRÁCH NHIỆM TẠI TỔNG CÔNG TY CỔ PHẦN Y TẾ DANAMECO Chuyên ngành: Kế toán Mã số: 60.34.30 TÓM TẮT. Nẵng - Năm 2012 Công trình ñược hoàn thành tại ĐẠI HỌC ĐÀ NẴNG Người hướng dẫn khoa học: PGS.TS.NGUYỄN CÔNG THƯƠNG Phản biện 1: PGS.TS.NGUYỄN MẠNH TOÀN Phản