{"id":999970305,"date":"2024-11-18T11:53:39","date_gmt":"2024-11-18T04:53:39","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999970305"},"modified":"2026-09-03T13:32:25","modified_gmt":"2026-09-03T06:32:25","slug":"business-management-cost-report","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/business-management-cost-report\/","title":{"rendered":"M\u1eabu b\u00e1o c\u00e1o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p Excel [T\u1ea3i file]"},"content":{"rendered":"<article class=\"bizzi-template-page bizzi-expense-report-template-guide\">\n<div class=\"template-sapo\">\n<p><strong>Business management cost report template<\/strong> It helps accountants, finance managers, and budget managers track administrative expenses by month, item, department, or project; and compare them. <strong>budget \u2013 actual expenditure \u2013 projected expenditure \u2013 forecast<\/strong> To identify expenses that are at risk of exceeding the plan.<\/p>\n<p>Bizzi has prepared an Excel workbook with ready-made categories, transaction entry tables, budgets, monthly reports, departmental and project reports, and a dashboard. You can download the file, adjust the categories to suit your business, and then start entering data. This is it. <strong>Internal management template<\/strong>, This is not a mandatory financial statement form.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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\" style=\"cursor:inherit\">Index<\/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\"><span class=\"ez-toc-js-icon-con\"><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><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bao_cao_chi_phi_quan_ly_doanh_nghiep_la_gi\" >What is a business management cost report template?<\/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:\/\/bizzi.vn\/en\/business-management-cost-report\/#Phan_biet_bao_cao_quan_tri_noi_bo_va_Bao_cao_tai_chinh\" >Distinguishing between internal management reports and financial reports.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#File_Excel_mau_bao_cao_chi_phi_quan_ly_doanh_nghiep_gom_nhung_gi\" >What does a sample Excel file for a business management expense report include?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bao_cao_chi_phi_theo_phong_ban\" >Departmental expense report template<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bao_cao_chi_phi_theo_du_an\" >Project Cost Report Template<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bang_chi_tiet_giao_dich_chi_phi\" >Sample expense transaction details sheet<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bao_cao_chi_phi_theo_khoan_muc\" >Itemized expense report template<\/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:\/\/bizzi.vn\/en\/business-management-cost-report\/#Mau_bao_cao_chi_phi_hang_thang_can_nhung_cot_thong_tin_nao\" >What information columns are needed for a monthly expense report template?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Phan_loai_chi_phi_quan_ly_doanh_nghiep_trong_file_nhu_the_nao\" >How should business management expenses be categorized in the file?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Cach_lap_bao_cao_chi_phi_quan_ly_doanh_nghiep_hang_thang_bang_Excel\" >How to create a monthly business management expense report using Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Cach_doc_bao_cao_ngan_sach_thuc_chi_du_chi_va_chenh_lech\" >How to read reports: budget, actual expenditure, projected expenditure, and difference.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#7_loi_thuong_gap_khi_lap_bao_cao_chi_phi_bang_Excel\" >7 common mistakes when creating expense reports using Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Khi_nao_Excel_con_phu_hop_va_khi_nao_nen_chuyen_sang_he_thong_quan_ly_chi_phi\" >When is Excel still suitable, and when should you switch to a cost management system?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/business-management-cost-report\/#Cau_hoi_thuong_gap_ve_mau_bao_cao_chi_phi_quan_ly_doanh_nghiep\" >Frequently Asked Questions about Business Management Expense Report Templates<\/a><\/li><\/ul><\/nav><\/div>\n\n<\/div>\n<aside class=\"bizzi-download-box\" aria-label=\"Download the Excel business management expense report template.\">\n<div>\n      <span class=\"bizzi-eyebrow\">Free Excel file<\/span><br \/>\n      <strong>Business Management Expense Report Template \u2014 Bizzi<\/strong><\/p>\n<p>The workbook consists of 11 sheets: instructions, catalog, expense details, budget, monthly\/item report, department, project, metric explanation, dashboard, and illustrative examples.<\/p>\n<\/div>\n<p>    <a class=\"bizzi-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/Bizzi_Mau_Bao_Cao_Chi_Phi_QLDN_Production.xlsx\" download>Download Excel template<\/a><br \/>\n  <\/aside>\n<aside class=\"bizzi-answer\" aria-label=\"How to quickly use Excel templates\">\n    <strong>Quick usage instructions:<\/strong><\/p>\n<ol>\n<li>Adjust the expense categories, departments, and projects in the sheet. <strong>02_Categories<\/strong>.<\/li>\n<li>Enter the budget at <strong>04_Budget<\/strong>.<\/li>\n<li>Enter each transaction at <strong>03_Chi_tiet_CP<\/strong>.<\/li>\n<li>Select the period in box B2 of <strong>09_Dashboard<\/strong>.<\/li>\n<li>Read monthly reports, departmental reports, project reports, and dashboards; do not edit gray-background formula columns.<\/li>\n<\/ol>\n<\/aside>\n<section id=\"mau-bao-cao-la-gi\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Mau_bao_cao_chi_phi_quan_ly_doanh_nghiep_la_gi\"><\/span>What is a business management cost report template?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>A business management expense report template is a tool for compiling and analyzing expenses incurred in the general management of a business during a given period.<\/strong> Depending on the management purpose, reports can track expenses by month, expense group, department, project, budget, or approval status.<\/p>\n<p>The key difference is that management reports shouldn&#039;t just answer &quot;how much was spent,&quot; but also help managers understand... <strong>Where are the funds coming from, which department is responsible, which items are awaiting approval, how much budget is remaining, and which parts require further review?<\/strong>.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/bao-cao-chi-tieu-1-1024x682-1.jpg\" alt=\"Cost reports help businesses compile and track their management cost structure.\" width=\"1200\" height=\"799\" decoding=\"async\" title=\"\"><figcaption>A useful expense report should allow for tracing back to aggregated figures for each item and transaction.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_quan_tri_noi_bo_va_Bao_cao_tai_chinh\"><\/span>Distinguishing between internal management reports and financial reports.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Excel file in this article is designed for this purpose. <strong>internal management<\/strong>. Businesses can add departments, projects, quotas, approval statuses, or their own classification methods to suit their actual operations.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Distinguishing between internal administrative expense reports and financial reports.\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Content<\/th>\n<th scope=\"col\">Internal Administration Cost Report<\/th>\n<th scope=\"col\">Financial report<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Purpose<\/th>\n<td>Monitoring and controlling the budget, conducting analysis, and making internal decisions.<\/td>\n<td>Prepare and present financial information in accordance with the applicable accounting system.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Structure<\/th>\n<td>Designs can be customized based on department, project, category, approver, or administrative needs.<\/td>\n<td>Follow the templates, standards, and principles of the accounting system currently in use.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">File in the article<\/th>\n<td><strong>It can be used as a starting point.<\/strong><\/td>\n<td><strong>Not replaceable<\/strong> Required financial statement forms.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>If your goal is to build a broader cost management reporting system, encompassing various report types and analytical principles, see the following article. <a href=\"https:\/\/bizzi.vn\/bao-cao-quan-tri-chi-phi-cong-cu-kiem-soat-chi-phi-hieu-qua-cho-doanh\/\">cost management report<\/a>. The current article focuses on <strong>Excel template for business management and how to use the file.<\/strong>.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/tai-tro-chuoi-cung-ung-2-1.jpg\" alt=\"Cost data is aggregated to support budget tracking and decision-making.\" width=\"1200\" height=\"720\" decoding=\"async\" title=\"\"><figcaption>Cost data is only valuable for management purposes when it is consistently categorized and can be compared against plans or budgets.<\/figcaption><\/figure>\n<\/section>\n<section id=\"mau-excel-trong-workbook\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"File_Excel_mau_bao_cao_chi_phi_quan_ly_doanh_nghiep_gom_nhung_gi\"><\/span>What does a sample Excel file for a business management expense report include?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Instead of splitting data into multiple separate files, Bizzi&#039;s workbook uses a single, detailed data source to create multiple reporting perspectives.<\/strong> This method helps to prevent the situation where a single expense is entered in multiple tables with different names.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"List of report templates in the workbook\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Sample<\/th>\n<th scope=\"col\">Used for answering<\/th>\n<th scope=\"col\">Main sheet<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Summary of Corporate Governance Costs by Month<\/strong><\/td>\n<td>How much has been spent this month, are there any pending payments, and is there an expected budget overrun?<\/td>\n<td>05_BC_Thang<\/td>\n<\/tr>\n<tr>\n<td><strong>Costs by item<\/strong><\/td>\n<td>Which cost categories account for the largest proportion or are experiencing a significant increase?<\/td>\n<td>05_BC_Thang<\/td>\n<\/tr>\n<tr>\n<td><strong>Costs by department \/ cost center<\/strong><\/td>\n<td>Which departments are using their budgets effectively, and which are at risk of exceeding them?<\/td>\n<td>06_BC_Room_Department<\/td>\n<\/tr>\n<tr>\n<td><strong>Budget versus actual\/projected expenditure<\/strong><\/td>\n<td>Which budget items have surplus funds, and which are about to exceed the plan?<\/td>\n<td>05_BC_Thang<\/td>\n<\/tr>\n<tr>\n<td><strong>Project-based costs<\/strong><\/td>\n<td>How much budget did each project use?<\/td>\n<td>07_BC_Du_an<\/td>\n<\/tr>\n<tr>\n<td><strong>Transaction\/Document Details<\/strong><\/td>\n<td>From which transactions, suppliers, and documents does the aggregated figure come?<\/td>\n<td>03_Chi_tiet_CP<\/td>\n<\/tr>\n<tr>\n<td><strong>Admin Dashboard<\/strong><\/td>\n<td>A quick overview of actual expenses, projected expenses, budget, major expense categories, and departments with the highest expenses.<\/td>\n<td>09_Dashboard<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_chi_phi_theo_phong_ban\"><\/span>Departmental expense report template<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Departmental-based templates are suitable when a business allocates budgets to individual departments or cost centers. The report should show at least <strong>budget, actual expenditure, projected expenditure, forecast, difference, and status relative to the budget.<\/strong>. When a department exceeds its target, Finance can trace back the transaction record to find the specific amount incurred.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-theo-phong-ban-1.png\" alt=\"Departmental expense report template\" width=\"1200\" height=\"478\" decoding=\"async\" title=\"\"><figcaption>Departmental reporting helps link costs to the responsible unit and the allocated budget.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_chi_phi_theo_du_an\"><\/span>Project Cost Report Template<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For project-related expenses such as ERP implementation, office opening, recruitment, system migration, or compliance programs, businesses should have separate project codes. This helps to separate project costs from regular operating expenses and track the budget throughout the implementation period.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-theo-du-an-1.webp\" alt=\"Project Cost Report Template\" width=\"1200\" height=\"506\" decoding=\"async\" title=\"\"><figcaption>Each transaction can be linked to a project to aggregate costs and compare them against the project budget.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bang_chi_tiet_giao_dich_chi_phi\"><\/span>Sample expense transaction details sheet<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is the most important data sheet. Instead of directly entering totals into the report, businesses record each transaction with the date, document number, supplier, item, department, project, value, and status. Subsequent reports read from this sheet to reduce data re-entry.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-chi-tieu-chi-tiet-1024x437-1.png\" alt=\"Sample transaction and expense details sheet\" width=\"1200\" height=\"512\" decoding=\"async\" title=\"\"><figcaption>The detailed breakdown is a data layer that allows for tracing back from the summary report to each individual transaction.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_chi_phi_theo_khoan_muc\"><\/span>Itemized expense report template<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Item-based analysis helps Finance identify which categories are generating volatility: management salaries and benefits, office supplies, tools and equipment, depreciation, outsourced services, provisions, or other cash expenditures. The categories should be standardized from the outset to avoid the same expenditure being entered under different names.<\/p>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/Mau-bao-cao-chi-tieu-theo-tung-hang-muc-e1731905551440-1.png\" alt=\"Itemized cost report template\" width=\"1200\" height=\"728\" decoding=\"async\" title=\"\"><figcaption>Consistent classification by category is a prerequisite for reporting items to be comparable across periods.<\/figcaption><\/figure>\n<\/section>\n<section id=\"cot-thong-tin\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Mau_bao_cao_chi_phi_hang_thang_can_nhung_cot_thong_tin_nao\"><\/span>What information columns are needed for a monthly expense report template?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>A good management file should separate transaction data, categorical data, and control data.<\/strong> If only &quot;content - amount - notes&quot; is provided, businesses may know the total expenditure, but it is very difficult to analyze it by department, project, or approval status.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Information columns in the expense report template\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Data group<\/th>\n<th scope=\"col\">The column should have<\/th>\n<th scope=\"col\">Purpose<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Transaction identification<\/th>\n<td>Transaction code, date, period, document number, supplier, content<\/td>\n<td>Trace transactions and determine the correct reporting period.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Classify<\/th>\n<td>Expense category, business management expense group, reference account, expense type<\/td>\n<td>Aggregated based on the nature of the costs and accounting\/management needs.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">The party bearing the cost<\/th>\n<td>Departments and projects<\/td>\n<td>Identify the unit or project that uses the resources.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Value<\/th>\n<td>Reported value (VND), payment method<\/td>\n<td>Agree on the amount of money to be used for data compilation and verification.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Control<\/th>\n<td>Approval status, proposer, approver<\/td>\n<td>Separate approved funds from pending funds.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Document<\/th>\n<td>Link to documents and notes<\/td>\n<td>Reduce the time spent searching for records when verification or explanation is needed.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<aside class=\"bizzi-callout bizzi-callout-warning\">\n      <strong>Agree on a standard monetary amount before entering the data.<\/strong><\/p>\n<p>Businesses need to identify whether the file is tracking pre-VAT values, payment values, or expense values recorded according to internal policy. Mixing different recording methods in the same column should be avoided, as it will make the consolidated report incomparable.<\/p>\n<\/aside>\n<\/section>\n<section id=\"phan-loai-chi-phi\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_quan_ly_doanh_nghiep_trong_file_nhu_the_nao\"><\/span>How should business management expenses be categorized in the file?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>In the workbook, Bizzi provides 8 groups of business management costs and maps accounts 6421\u20136428 as reference layers for businesses applying Circular 99\/2025\/TT-BTC.<\/strong> Businesses can further detail management categories, for example, office rental, SaaS, consulting, utilities, travel expenses, or training.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Business management expenses group and reference account 642\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Reference TK<\/th>\n<th scope=\"col\">Business Management Group<\/th>\n<th scope=\"col\">For example, the administration category.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>6421<\/strong><\/td>\n<td>Management staff costs<\/td>\n<td>Salaries, allowances, and related benefits for management personnel.<\/td>\n<\/tr>\n<tr>\n<td><strong>6422<\/strong><\/td>\n<td>Material costs management<\/td>\n<td>Stationery and materials used for administrative work.<\/td>\n<\/tr>\n<tr>\n<td><strong>6423<\/strong><\/td>\n<td>Office supplies costs<\/td>\n<td>Tools, equipment, and working tools used for management purposes.<\/td>\n<\/tr>\n<tr>\n<td><strong>6424<\/strong><\/td>\n<td>Fixed asset depreciation costs<\/td>\n<td>Depreciation of computers, equipment, and fixed assets used by the management department.<\/td>\n<\/tr>\n<tr>\n<td><strong>6425<\/strong><\/td>\n<td>Taxes, fees and charges<\/td>\n<td>Taxes, fees, and charges are included in the scope of administrative expenses according to the applicable regulations.<\/td>\n<\/tr>\n<tr>\n<td><strong>6426<\/strong><\/td>\n<td>Contingency costs<\/td>\n<td>Provisions are considered business management provisions when they meet the recognition criteria.<\/td>\n<\/tr>\n<tr>\n<td><strong>6427<\/strong><\/td>\n<td>Outsourcing service costs<\/td>\n<td>Office rental, utilities (electricity, water, internet), software, consulting, auditing.<\/td>\n<\/tr>\n<tr>\n<td><strong>6428<\/strong><\/td>\n<td>Other cash expenses<\/td>\n<td>Conference expenses, reception for management staff, travel expenses, and other costs.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>Circular 99\/2025\/TT-BTC, effective from January 1, 2026, covers the scope of application of the corporate accounting system and replaces Circular 200\/2014\/TT-BTC. Bizzi has a separate article on this. <a href=\"https:\/\/bizzi.vn\/thong-tu-99-2025\/\">Circular 99\/2025\/TT-BTC<\/a> If you need a more in-depth look at the accounting mode conversion. <a class=\"bizzi-source-link\" href=\"https:\/\/www.mof.gov.vn\/tin-tuc-tai-chinh\/tin-chinh-sach-tai-chinh\/quy-dinh-moi-ve-che-do-ke-toan-doanh-nghiep\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Source: Ministry of Finance<\/a><\/p>\n<aside class=\"bizzi-callout bizzi-callout-warning\">\n      <strong>Do not apply TK 642 mapping mechanically in the file.<\/strong><\/p>\n<p>Small and medium-sized enterprises (SMEs) applying Circular 133 should not use the exact structure of Circular 99&#039;s 6421\u20136428 for accounting purposes. The file can still be used for internal management, but the accounting account classes need to be adjusted according to the enterprise&#039;s actual accounting system. Similarly, the inclusion of an item in a management report does not automatically mean that item is deductible for tax purposes or eligible for VAT deduction.<\/p>\n<\/aside>\n<\/section>\n<section id=\"cach-lap-bao-cao\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_bao_cao_chi_phi_quan_ly_doanh_nghiep_hang_thang_bang_Excel\"><\/span>How to create a monthly business management expense report using Excel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>The most effective approach is to standardize the portfolio and budget first, and then enter the transactions.<\/strong> If data is entered first and then the classification method is agreed upon, the Finance department often has to revise numerous rows when it comes time for consolidation.<\/p>\n<ol class=\"bizzi-step-list\">\n<li>\n        <strong>Step 1 \u2014 Standardize the catalog.<\/strong><br \/>\n        <span>Go to sheet 02_Danh_muc to edit expense items, departments, projects, expense types, payment methods, and other options suitable for your business.<\/span>\n      <\/li>\n<li>\n        <strong>Step 2 \u2014 Finalize data conventions.<\/strong><br \/>\n        <span>Standardize the method for recording amounts, supplier names, project codes, item classifications, and the person responsible for updating the file.<\/span>\n      <\/li>\n<li>\n        <strong>Step 3 \u2014 Enter the budget.<\/strong><br \/>\n        <span>In 04_Ngan_sach, enter the budget by period + department + project + business management group. If an item is a general operating expense, you can use &quot;Not by project&quot;.<\/span>\n      <\/li>\n<li>\n        <strong>Step 4 \u2014 Enter transaction details.<\/strong><br \/>\n        <span>In 03_Chi_tiet_CP, enter each transaction. The Period, Business Management Cost Group, and Reference Account columns are automatically mapped from the data you select.<\/span>\n      <\/li>\n<li>\n        <strong>Step 5 \u2014 Update the status.<\/strong><br \/>\n        <span>The workbook uses the convention of &quot;Approved&quot; for Actual Expenditures and &quot;Pending Approval&quot; for Projected Expenditures to support budget tracking. This is <em>file management conventions<\/em>, This does not define the accounting recognition point or the point at which the money has actually been paid.<\/span>\n      <\/li>\n<li>\n        <strong>Step 6 \u2014 Select the reporting period.<\/strong><br \/>\n        <span>Select the month in cell B2 of 09_Dashboard; the summary sheets will be read according to the selected period.<\/span>\n      <\/li>\n<li>\n        <strong>Step 7 \u2014 Analyze the discrepancies.<\/strong><br \/>\n        <span>Check if any expense group, department, or project is expected to exceed its budget; then go back to the details table to find the transaction and its cause.<\/span>\n      <\/li>\n<\/ol>\n<figure class=\"bizzi-content-image bizzi-original-media\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/Lap-ke-hoach-ngan-sach.jpg\" alt=\"Budgeting should begin before tracking actual and projected expenditures.\" width=\"1200\" height=\"714\" decoding=\"async\" title=\"\"><figcaption>Budgets should be established along the same analytical lines that the business wants to control, such as departments, projects, or cost groups.<\/figcaption><\/figure>\n<\/section>\n<section id=\"cach-doc-bao-cao\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Cach_doc_bao_cao_ngan_sach_thuc_chi_du_chi_va_chenh_lech\"><\/span>How to read reports: budget, actual expenditure, projected expenditure, and difference.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Don&#039;t just look at the total expenses at the end of the month.<\/strong> The report should be read in the following order: budget \u2192 actual expenditure \u2192 projected expenditure \u2192 forecast \u2192 difference \u2192 cause. This method helps managers detect potential budget overruns before all expenditures have been completed.<\/p>\n<div class=\"bizzi-kpi-grid\" aria-label=\"Explanation of indexes in workbooks\">\n<div><span>Budget<\/span><strong>Planned expenditure<\/strong><\/div>\n<div><span>Actual expenditure<\/span><strong>The &quot;Approved&quot; section is according to the file convention.<\/strong><\/div>\n<div><span>Estimated expenditure<\/span><strong>The &quot;Pending Approval&quot; section\u201c<\/strong><\/div>\n<div><span>Expected<\/span><strong>Actual expenditure + Estimated expenditure<\/strong><\/div>\n<div><span>Difference<\/span><strong>Projected Budget<\/strong><\/div>\n<div><span>MoM<\/span><strong>Change in actual expenditure compared to the previous month<\/strong><\/div>\n<\/p><\/div>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"How to handle situations when reading expense reports.\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Signal<\/th>\n<th scope=\"col\">Interpretation<\/th>\n<th scope=\"col\">Things that need further inspection<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Projected &gt; Budget<\/strong><\/td>\n<td>There is a risk of exceeding the budget if pending approvals continue to be granted.<\/td>\n<td>What accounts for the difference? Are there any one-time payments or unforeseen expenses?<\/td>\n<\/tr>\n<tr>\n<td><strong>Actual expenditure is low, but projected expenditure is high.<\/strong><\/td>\n<td>The closing balance may increase rapidly as requests are awaiting approval.<\/td>\n<td>Check the list of pending requests and their expected processing times.<\/td>\n<\/tr>\n<tr>\n<td><strong>MoM increased sharply<\/strong><\/td>\n<td>The expenses this month are higher than last month.<\/td>\n<td>Break down by item\/department; check for seasonality and unusual occurrences.<\/td>\n<\/tr>\n<tr>\n<td><strong>Costs are concentrated in one department.<\/strong><\/td>\n<td>One unit is accounting for a large proportion of the State-owned Enterprise Management Corporation.<\/td>\n<td>Compare the budget, department size, and purpose of spending; do not draw conclusions based solely on percentages.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<aside class=\"bizzi-callout\">\n      <strong>The discrepancy is a signal for investigation, not a conclusion.<\/strong><\/p>\n<p>A budget overrun can result from price fluctuations, unforeseen projects, additional approved expenses, or insufficient initial budget. A good report should help managers move from &quot;there is a discrepancy&quot; to &quot;where the discrepancy is coming from.&quot;.<\/p>\n<\/aside>\n<\/section>\n<section id=\"loi-thuong-gap\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"7_loi_thuong_gap_khi_lap_bao_cao_chi_phi_bang_Excel\"><\/span>7 common mistakes when creating expense reports using Excel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Most errors don&#039;t come from Excel functions but from how the data is organized.<\/strong> If the categories and conventions are inconsistent, even the most beautiful dashboard can present a misleading picture.<\/p>\n<ol class=\"bizzi-error-list\">\n<li><strong>Enter the total directly into the report:<\/strong> Loss of ability to trace back transactions and documents.<\/li>\n<li><strong>Each person suggested a name for the category:<\/strong> \u201cSaaS,\u201d \u201csoftware,\u201d and \u201clicense\u201d can be separated into four groups despite their similar nature.<\/li>\n<li><strong>Combine selling, manufacturing, and administrative expenses:<\/strong> This deviates from the scope of the CPQLDN report.<\/li>\n<li><strong>Not tied to any department or project:<\/strong> While it&#039;s known that the money has been spent, it&#039;s difficult to determine which entity is responsible.<\/li>\n<li><strong>Mixing different monetary conventions:<\/strong> There are lines before VAT, lines including VAT, or lines using the actual payment amount.<\/li>\n<li><strong>Just look at the amount already incurred:<\/strong> Ignoring pending requests can cause your budget to exceed its target at the end of the month.<\/li>\n<li><strong>Delete or insert columns into the formula area without checking:<\/strong> This can disrupt mapping and aggregated reports.<\/li>\n<\/ol>\n<\/section>\n<section id=\"excel-hay-he-thong\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_Excel_con_phu_hop_va_khi_nao_nen_chuyen_sang_he_thong_quan_ly_chi_phi\"><\/span>When is Excel still suitable, and when should you switch to a cost management system?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Excel remains suitable when businesses need a flexible tool, have a small number of data entry personnel, and a relatively simple approval process.<\/strong> The problem arises when the file begins to function as part of the entire system, handling expenditure requests, approvals, payments, document collection, and budget control.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Comparing the best options for using Excel versus a cost management system.\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Excel is generally still suitable.<\/th>\n<th scope=\"col\">Specialized systems should be evaluated when<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Few people update the file.<\/td>\n<td>Multiple departments\/branches have the same payment request.<\/td>\n<\/tr>\n<tr>\n<td>Simple approval process.<\/td>\n<td>There are multiple levels of approval based on budget limits, departments, or expense categories.<\/td>\n<\/tr>\n<tr>\n<td>The number of transactions and documents can still be manually controlled.<\/td>\n<td>Reconciling invoices, receipts, and transactions takes a lot of time.<\/td>\n<\/tr>\n<tr>\n<td>The reports are primarily periodic.<\/td>\n<td>Managers need to monitor budgets and expenditures regularly.<\/td>\n<\/tr>\n<tr>\n<td>Version files are easy to manage.<\/td>\n<td>Common problems include multiple files being created, formulas being modified incorrectly, or history being difficult to retrieve.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<aside class=\"bizzi-commercial-bridge\" aria-label=\"Manage your business expenses with Bizzi.\">\n<p><strong>When the issue extends beyond &quot;reporting&quot; to encompass the entire process before and after the expenditure, businesses require a different layer of control.<\/strong><\/p>\n<p>Bizzi supports expense management by budget\/limit, department, and project; standardizes requests and approval flows; tracks actual spending against budget; and supports document reconciliation and centralizes expense data within a single process. See the solution scope at <a href=\"https:\/\/bizzi.vn\/quan-ly-chi-phi\/\">Bizzi business cost management system<\/a>.<\/p>\n<\/aside>\n<figure class=\"bizzi-content-image bizzi-original-media bizzi-product-image\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/phe-duyet-1024x627-1.jpg\" alt=\"Bizzi&#039;s expense request approval interface\" width=\"1200\" height=\"735\" decoding=\"async\" title=\"\"><figcaption>With a multi-tiered approval process, the system can help link spending requests to limits and authorized personnel before the expenditure proceeds.<\/figcaption><\/figure>\n<figure class=\"bizzi-content-image bizzi-original-media bizzi-product-image\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/11\/dashboard-tong-quan-chi-phi-1-e1731658440471-1024x755-1.png\" alt=\"Bizzi&#039;s cost and budget overview dashboard\" width=\"1200\" height=\"885\" decoding=\"async\" title=\"\"><figcaption>The centralized dashboard helps managers track expenses and budgets without having to combine multiple separate file versions.<\/figcaption><\/figure>\n<\/section>\n<section id=\"faq\" class=\"template-section bizzi-faq\">\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_mau_bao_cao_chi_phi_quan_ly_doanh_nghiep\"><\/span>Frequently Asked Questions about Business Management Expense Report Templates<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<details>\n<summary>Is it mandatory to use a fixed template for business management expense reports?<\/summary>\n<div>\n<p>If used for internal management, businesses can design the structure according to their management needs. The file in this article is an internal management template and does not replace the required financial statements, accounting ledgers, or documents under the accounting system currently applied by the business.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Can small and medium-sized enterprises (SMEs) applying Circular 133 use this file?<\/summary>\n<div>\n<p>The administrative functions such as categories, departments, projects, budgets, actual\/projected expenditures, and dashboards can be used. However, the original mapping of accounts 6421\u20136428 from Circular 99 should not be used for accounting; the account classes need to be adjusted according to the actual accounting system.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Does the file track monthly expense reports by department and project?<\/summary>\n<div>\n<p>Yes. The workbook has separate reports by department\/cost center and by project. Each transaction is linked to a department and project so that the data is automatically aggregated for the selected period.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>\u201cDoes &quot;actual payment&quot; in the file mean the money has been paid through the bank?<\/summary>\n<div>\n<p>Not necessarily. The workbook uses the convention &quot;Approved&quot; to include expenses in the Actual Expenses category and &quot;Pending Approval&quot; in the Projected Expenses category. This is a management convention of the template. Businesses need to further compare payment status, accounting entry times, and bank data if they want to manage these categories.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Should a single file be used by multiple people for data entry?<\/summary>\n<div>\n<p>This might be useful when the scale is small and the business has good control over editing permissions, versions, and data entry conventions. However, when multiple units are updating simultaneously, with multiple levels of approval or distributed documents, a centralized process\/system should be evaluated to prevent files from becoming bottlenecks.<\/p>\n<\/div>\n<\/details>\n<\/section>\n<p class=\"bizzi-conclusion\">A useful business management expense report template isn&#039;t defined by the number of sheets, but by its ability to guide users from one stage to the next. <strong>Transaction \u2192 Classification \u2192 Budget \u2192 Difference \u2192 Cause<\/strong>. Start with a structure that&#039;s simple enough for the team to input correctly, yet detailed enough for managers to trace back when needed.<\/p>\n<aside class=\"bizzi-cta\" aria-label=\"Download the Excel file and sign up for a free trial of Bizzi.\">\n    <strong>Start with an Excel file, then upgrade the process as the business actually needs to.<\/strong><\/p>\n<div class=\"bizzi-cta-actions\">\n      <a class=\"bizzi-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/Bizzi_Mau_Bao_Cao_Chi_Phi_QLDN_Production.xlsx\" download>Download free Excel templates<\/a><br \/>\n      <a class=\"bizzi-button bizzi-button-secondary\" href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">Sign up for a free trial of Bizzi<\/a>\n    <\/div>\n<\/aside>\n<\/article>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu b\u00e1o c\u00e1o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p gi\u00fap K\u1ebf to\u00e1n, Finance Manager v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ng\u00e2n s\u00e1ch theo d\u00f5i chi ph\u00ed qu\u1ea3n&#8230;<\/p>","protected":false},"author":37,"featured_media":999970306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,86],"tags":[],"class_list":["post-999970305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-giam-sat"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999970305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999970305"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999970305\/revisions"}],"predecessor-version":[{"id":999982209,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999970305\/revisions\/999982209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999970306"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999970305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999970305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999970305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}