Hoàn thiện hệ thống kiểm soát nội bộ chu trình bán hàng thu tiền tại xí nghiệp bao bì an giang

Be giam thieu nhung rui ro cung nhu nang cao kha nang hoat dong thi cac doanh nghiep phai xay dung cho minh mot he thdng kidm soat noi bO hieu qua de quan ly, theo doi cflng nhu phlt hie

Trang 1

An Giang, thang 5 nam 2013

THlf VIEN

HOC TRUONG DAI

AN GIANG

Chuyen nganh: KE TO AN DOANH NGHIEP

Sinh vien thuc hien: NGUYEN MINH CHAU Lap: DH10KT

MSSV: DKT093055 Giang vien huang dan: Ths Trinh Qu6c Viet

KHOA LUAN TOT NGHIEP DAI HOC

Hoan thien he thong kiem soat noi

bo chu trinh ban hang - thu tien

tai Xi nghiep Bao bi An Giang

DAI HOC AN GIANG

OA KINH TE - QUAN TRIKENH DOAN

Trang 2

Kho^ lun dugc bao ve tai Hoi dong chim v\ bao ve khoa luan

Khoa Kinh tS-Quan tri kinh doanh thang 05 nam 2013

Ngirdi cham, nhan xet 2:

(Hq ten, hoc Mm, hoc vi va chit ky)

Nguai cham, nhanxet 1:

(Ho ten, hoc ham, hoc vi v^ chit ky)

Ngiroi huong din: Ths Trinh Qu6c Viet

(Ho ten, hoc ham, hoc vi va chit ky)

KHOA LUAN DU0C HOAN THANH TAI

KHOA KINH TE-QUAN TRIKINH DOANH

DAI HOC AN GIANG

Trang 3

Cac <j kiln khac doi v<M Trubng Dai hoc An Giang:

Ngiroi ddnh gi^ ^y^^^^maaa vi

Kha nang xir 1^, phan tich dtt lieu

Kha nang phan anh chinh xac va hop ly' tlnh hlnh cua don

vi

Nang Me thu thap thong tin Tinh thirc tien cua dS tai

2.6 2.7

2.5 2.4 2.3

Dinh gia chung

Chip hanh noi quy, quy djnh ciia don vi

Giao tilp vdi can bo-nh^n vien cua don vi Kha nang hba nhfip vao thurc tl c6ng viec Mtrc do chuyen cSn

"i thurc hoc hoi, n^ng cao chuyen mon

1.6 1.5

1.4

1.3

1.2 1.1

1 Qua trinh thurc tap t6t nghiep

Tieu chi danh gia

DANH GIA THLTC TAP T6T NC

d<m vi: cu.^.of^^iiiM.^'n^x^.iifj

nthoai: 6^3-^^S^ -^Fax: fi3t^3

^i danh gia: ^SfO.>.&Q ^E:C\Q

revu* A^- "X^^^ t^i'C,~^ ^~i M }^^i^-0

sinh vien thirc tap: H^^\^$ W.X!iL.CflfTvU

C0NG HOA XA H01 CHU NGHTA V

1 Doc lap - Tir do - Hanh phuc

TT

DiaDieNgt

CM

Ten

•

Trang 4

Trang iNguyen Minh Chau

Trong sudt khoang thai gian 4 nam theo hoc tap tai Trudng Dai hQc An

Giang, em da duac cac thay, clc co truyen dat nhung kien thuc chuyen mon

trong timg ti^t hoc, cac thay co ciing day bao chiing em vi dao diic va nhan

each lam ngudi de co thi thanh ngudi co ich cho xa hoi va phat triin trong

cong viec Em xin chan thanh gui led cam cm den tat cl cac thly, cac co cua

Khoa Kinh tg - QTKD cua Trudng DH An Giang da day bao em trong suot

4 nam hQc qua.

Em cung xih gui ldi clan an sau sic den thiy Trinh Quoc Vi^t da tan

tmh chi day va hudng din cho em trong vi^c hoan thanh t6t khda luSn t6t

nghi^p nay

Dong thai em ciing chan thanh gui ldi cam cm din cac 6ng/ba trong Ban

lanh dao Xi nghiep Bao bi An Giang:

Ba Trim Thj Thanh HirdngGiam doc

Ong Pham Th^nh ThuP.Gilmdic

Ong Bui Thanh TuyinP.Gi^m die

Ong Lam Bao ToanKe toan trudng.

C^c 6ng/ba trong Xi nghiep Bao bi An Giang da giup da va h trg em

trong vi?c thuc hien khoa luan tot nghiep Dae biet em xin chan thanh cam

an den Ong Lam B5o To^n (Ke toan trudng) da tan thih chi bao va hudng

dan em trong suot thai gian th\rc tap tai Xi nghifp

M^t Ian niia em xin gfti ldi cam an den cac thiy co cua Khoa Kinh td

-QTKD Trudng DH An Giang, thiy Trinh Qudc Viet va cac 6ng/ba trong Xi

nghiep Bao bi An Giang, xin chuc cac thly co va 6ng/ba that nhieu sue

khde va thanh cong trong cuqc sdng.

Sinh vien thuc hien

Trang 5

Trang ii

can phii tang cirong vai tro quin tri, giim sat cic hoat dong trong doanh nghiep dg dam bio viec s^n xuat, kinh doanh dat hieu qua cao Ben canh vigc xay dung mot bo may

quan ly hieu qua thi doi hoi doanh nghiep phai tang cuong kigm soit chat che cac hoat

d6ng sin xuat, kinh doanh de trinh nhung nhan vien gian Ian, chiim doat thi sin,

La mot don vj san xuat cua nha nuoc nen Xi nghiep Bao bi An Giang cung da va dang phat trien de dap ling yeu ciu trong dieu kien kinh te ngiy cang nang dpng va canh tranh Xi nghiep la don vi sin xuat, kinh doanh cic loai bao bi nen mot trong nhung chu

trinh quan trong inh huong den hoat dong doi vdi Xi nghiep li chu trinh ban hang - thuti6n, chu trinh niy mang lai doanh thu vi iqi nhuan de dip ting nhSng mpc tieu cua Xinghiep da d6 ra Chinh vi vay dg chu trinh bin hang - thu tien diln ra thuan lgi vi hieuqui thi Xi nghiep da xay d^mg mpt he thong kiem soat npi bg chat che, tang cubng cac

hoat dgng kiem soat de giam sat tit ci cac hoat dgng trong chu trinh.

Be tai niy tap trung ph&r tich, dinh gia hieu qui ciia he thong kiem soit ngi bg trongchu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang d! tu d6 co thg dg ra nhiinggiii phip nhlm hoan thien he thing kigm soit noi bg tai Xi nghiep

Bg tai duoc trinh bay thong qua 6 chuomg:

Chucmg 1: Gidi thieu

Chuomg 2: Co so ly luin dg he thong kigm soit ngi bg trong chu trinh ban hing

-thu tign.

Chuomg 3: Gidi thieu vg Xi nghiep Bao bi An Giang

Chuomg 4: Thuc trang he thong kigm soat noi bg trong chu trinh bin hing- thu tigntai Xi nghiep bao bl An Giang

Chuomg 5: Nhan xet va giii phip hoan thign h th6ng kigm soit ngi bg trong chutrinh bin hing- thu tign tai Xi nghiep bao bi An Giang

Chuomg 6: Kit luan va kien nghi

Trang 6

Hoan thien he thong Idem soat npi bpUVHD: Ths Truth CJuoc Viet Chu trinh ban hang — thu tien tai Xf nghiep Bao bi An Giang.

MUCLUC LClICAMONi

TOM TATii DANHMyCBANGvii

DANHMt/CHINH/ '.viii

DANH MUC SO DOx

DANHMUCCHU" VIET TATxi

CHU0NGl:GI(3lTHlU1

1.1Co s6 hinh thanh de tai1

1.2Muc tieu nghien ciiu2

1.3Phtrcmg phdp nghien c\iu2

1.4Pham vi nghien ciiu2 1.5Y nghta cua de tai2

CHUONG 2: CO SC5 LY LUAN VE HE THONG KIEM SOAT N<?I BO CHU TRINH

BAN HANG-THU TIEN3

2.1Kiem soat noi bp3 2.1.1Khai niem3

2.1.2C^c thanh phln cua mpt hp thdng kilm soat npi bp4

2.1.2.1 Moi truong kilm so^t4 2.1.2.2Dauhgiaruiro6 2.1.2.3Cac hoat dpng kiem soat7 2.1.2.4Thong tin vatruySn thong8 2.1.2.5Giam sat9 2.1.3Vaitro cua ki^m soat npi bp10

2.1.4Nhung han che tim tang ciia he thong ki&n soat npi b610

2.2Kiem sodt npi bp trong moi truong xu: ly bang may tinh10 2.2.1Anh hucrng ciia moi trufrng tin hoc dSn kiem soat npi bp10 2.2.2Cac gian Ian va sai sot trong moi truong may tinh11 2.2.2.1Sai sot va gian Ian theo quy trinh xu ly:11 2.2.2.2Cac sai sot va gian Ian tren g6c dp ky thuat11

2.2.3Kiem soat npi n6 hong moi trubmg xti ly blng may tinh12

2.2.3.1Ki^m soat chung12 2.2.3.2Kiem soat ling dung13

2.3Chu trinh chu trinh ban hang - thu tien152.3.1 Bijc diim cua chu trinh15

SV: Nguy6n Minh Chau - DH10KT""Trang hi

Trang 7

SV: Nguyin Minh Chau - DH10KTTrang

Hoan thien he thong kiem soat nOi bou VJtiu: ins innn yuoc viet

Chu trinh ban hang - thu tiSn tai Xi nghiep Bao bi An Giang

2.3.2Cdc hoat (long ciia chn trinh ban hang - thu tien,16 2.3.2.1Hoat (long nhan dat hang16 2.3.2.2Hoat dong xuatkho, cung cap hang hoa, dich vu16 2.3.2.3Hoat dong lap hoa don, theo doi cong nor17

2.3.2.4Hoat dong thu ti6n :.:.;.: •.17

2.3.3To chiic k toan trong chu trinh ban hang -thu tien17 2.3.3.1Yeu cdu quan ly va nhu ciu thong tin trong chu trinh17 2.3.3.2To chiic thu thap, luu trii va luan chuyen dtr lieu, thong tin trong chu

trinh18

2.3.4T6 chiic theo doi cong no phai thu262.3.4.1Quan ly theo doi np phai thu theo khdch hang262.3.4.2Quan ly ng phai thu chi tit turng chting tit27

2.3.5He thong bao cdo quan ly27 2.3.5.1Bao cao hoat dgng kinh doanh27 2.3.5.2Bao cao quan ly cac nguon luc, doi tugng27

2.4 Hoat dng ki6m soat trong chu trinh ban hang - thu tiSn28

2.4.1Cdc sai pham thutag xdy ra trong chu trinh ban hang - thu tien28

2.4.2Cdc hoat dong kilm soat trong chu trinh282.4.3Kiim soat he th6ng thong tin30

2.4.3.1Kiim soat chung:30 2.4.3.2Ki^m soat nhap lifu30 2.4.3.3Kilm soat xii ly va ket qua xdr If32

CHLTQNG 3: TONG QUAN VE XINGHIEP BAO BI AN GIANG33

3.1Gidi thi^u vS Xi nghiep Bao bl An Giang333.1.1Qud trinh hlnh thanh va phdt tri^n33

3.1.2Chiic nang va nhigm vp33

3.1.3Thuomg hieu va trp sd ctlaXi nghigp Bao bi An Giang343.2Bac di^m t6 churc quan ly tai Xi nghiep Bao bl An Giang343.3Cong tdc k6 toan tai Xi nghi^p Bao bi An Giang37

3.3.1To chuc bo may ke toan tai Xi nghiep.•37

3.3.2Cdc ch^ do va chinh sdch kS toan dp dung383.3.3Hlnh thdc sd kg todn dp dung tai Xi nghiep383.3.4Gidi thieu so luge ve phan m6m ke todn dp dgng tai Xi nghiep393.4Tinh hlnh kinh doanh ciia Xi nghiep Bao bi An Giang trong 2 nam 2011 va 2012.40

Trang 8

SV: Nguyen Minh Chau - DH10KTTrang

Hoan thien he th6ng kiem soat noi boGVHD: Ths Trinh Qu6c VietChu trinh ban hang — thu tien tai Xi nghiep Bao bi An Giang

CHJUONG 4: THXTC TRANG H$ THONG KIEM SOAT NQI BO TRONG CHU

TRINH BAN HANG - THU TIEN TI XI NGHI$P BAO BI AN GIANG43

4.1He thong Idem soat noi bo tai Xi nghiep Bao bi An Giang43

4.1.1Moi truong kigm soat43 4.1.2Banhgiaruiro45 4.1.3Hoat dong kiem soat46 4.1.4Thong tin va truyen thong47 4.1.5Gidm sat47

4.2Chu trinh ban hang - thu tign tai Xi nghiep Bao bi An Giang484.2.1Bac digm ban hang484.2.2Quy trinh ban hang tai Xi nghiep Bao bi An Giang494.2.3Cac hoat dong trong chu trinh ban hang thu tien tai Xi nghiep Bao bi An

Giang49

4.2.3.1Hoat dong nhan dat hang49 4.2.3.2Hoat dpng lap hoa don, xu^t kho giao hang53 4.2.3.3Hoat dong theo doi np57 4.2.3.4Hoat dong thu tign59 4.2.4To chuc tai khoan trong chu trinh ban hang - thu tien66

4.2.5To chiic theo doi np phai thu674.2.6S6s^ch714.3He th6ng kigm sodt noi bo trong chu trinh ban hang - thu tign tai Xi nghipp AnGiang73

4.3.1Kiem soat npi bo trong hoat dng cua chu trinh Mn hang - thu tign73 4.3.2Kiem soat he thgng thong tin76 4.3.2.1Kiim soat chung76 4.3.2.2Kilm soat nhap lieu82

CHITONG 5: NHAN XET VA GlAl PHAP HOAN THIEN HE THONG KIEM SOAT NOI BO CHU TRNH BAN HANG - THU TIEN TAI XINGHD3P BAO BI AN

GIANG88

5.1Nhan xet va giai phap hoan thi^n he thong kigm so^t npi bo tai Xi nghip Bao bi AnGiang88

5.1.1 Nhan xet88

5.2Nh|n xet va giai phap hoan thien he thong kigm so^t noi bp trong chu trinh ban hang

- thu tign tai Xi nghiep Bao bi An Giang94

5.2.1 Nhan xet va giai phap hoan thien hoat dong trong chu trinh ban hang - thu tien'.94

Trang 9

SV: Nguyen Minh Chau - DH10KTTrang vi

Hoan ttuen he thong taem soat noi bp UVtiU: lbs Tnnh yuoc Viet

Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang

5.2.2Nhan xet va giai phap hoan thien cac hoat dong kiem soat trong chu trinh

ban hang - thu tien102 5.2.3Nhan xet va gi^i phap hoan thien kiem soat thong tin trong chu trinh ban

hang - thu ti6n102

CHUONG 6: KET LUAN VA KEEN NGHI104

6.1Ktluan1046.2 Kiln nghi104

TAl LIEU THAM KHAOa PHULUCb

Trang 10

SV: Nguyin Minh Chau - DH10KTTrang vii

Hoan ttuen he thong kiem soat not boUVHD: ihs Trinh Quoc Viet

Chu trinh ban hang - thu tien tai Xf nghigp Bao bi An Giang

DANH MUC BANG

Bang 2.1: Hoat dong kiem soat trong chu trinh,29 Bang 2.2: Thu tuc kiSm soat nhap lieu hong chu trinh ban hang - thu tiSn31

Bang 3.1: Ket qua s^n xult kinh doanh doanh 2011-201240Bang 4.1: Bang tong hop cong no phai thu khach hang68Bang 4.2: S6 chi tiet phai thu khach hang CT TNHH Phiic Ngoc69Bang 4.3: S6 chi tiSt phai thu khach hang CT CP XNK An Giang70Bang 4.4: So cai tai khoan phai thu khach hang71

Bang 4.5: So cai tai khoan doanh thu72

Trang 11

SV: Nguyn Minh Chau-DHIOKTTrang viii

Woan ttuen ne tnong laem soat noi DqU VHD: ins innn ^uoc Viet

Chu trinh ban hang — thu tien tai Xi nghiep Bao bi An Giang

DANHMUCHINH~~~

Hlnh 2.1: Luu d6 xd ly dat hang thu cong19

Hlnh 2.2: Luu do xu ly don dat hang bang may20 Hinh 2.3: Luu do minh hoa hoat dong xuat kho giao hang21

Hinh 2.4: Luu d6 hoat dong xuat kho giao hang b^hg may22Hinh 2.5: Luu do xu ly nghiep vu ban hang thu cong23Hinh 2.6: Luu d6 xu ly nghi^p vu ban hang blng may tinh24Hinh 2.7: Luu do hoat dong thu tien25Hinh 2.8: Luu do hoat dong thu tien trong phuong thiic xu ly may26Hinh 3.1: Thuong hieu cua Xi nghiep Bao bi An Giang34Hinh 4.1: Luan chuyln chung tit hoat dpng nhan dat hang51Hinh 4.2: Ban bao gid bao PP cho Cty TNHH Bot ca Phuc NgQC52Hinh 4.3: Phigu xuit thanh pham ban cho Cty TNHH Bpt ca Phiic Ngoc53

Hinh 4.4: Luan chuyen chung tir hoat dong lap hoa don va xuSt kho giao hang 55

Hinh 4.5: Luan chuySn chung tir hoat dpng theo doi no58Hinh 4.6: Luan chuySn chiing tir bin hang thu tien mat61

Hinh 4.7: Luan chuyen chung tir thu tien qua ngan hang62 Hinh 4.8: Bang doi chieu thanh toan ciia Van phong cong ty chu quan64

Hinh 4.9: Bang d6i chi6u cong no vdi CTy TNHH Bqt ca Phuc Ngqc65Hinh 4.10: Giao di^n dang nhap vao phin m6m76Hinh 4.11: Giao di?n chinh cua phin m6m kg toan77Hinh 4.12: Giao dien khai bao danh muc khach hang78Hinh4.13:Danhmpckhachhang79Hinh 4.14: Giao dien th6m ma khach hang mdi80Hinh 4.15: Giao di?n phan quyin truy cap quanly81Hinh 4.16: Giao din phan h^ phai thu nhip hoa don ban hang82Hinh 4.17: Lua chijn khach hang khi nhap hoa don83Hinh 4.18: Thong bao 16ikhi nhap trimg chung tir84

Hinh 4.19: Lua chon ma hang tir danh muc85

Hinh 4.20: Cap nhat hoa don ban hang86Hinh 5.1 :Giiyiiyquy6n92Hinh 5.2: Mlu nhat kysuachtta93Hinh 5.3: Luu d6 chiing tir nhan dat hang (thay d6i)95Hinh 5.4: Mlu phieu giao hang97

Trang 12

SV: Nguyen Minh Chau - DH10KT.Trang

Hoan thien he thong kiem soat noi boUVHD: Ths Trinh Quoc Viet

Chu trinh ban hang - thu tiSn ttii Xi nghiep Bao bi An Giang

Hinh 5.5: Lira ct6 chting ttt lap hoa don, xu^t kho giao hang (thay d6i)98

Hhih 5.6: Bao cao tong hop t6n kho99 Hkh 5.7: Bao cao b^n hang theo mat hang100

Hhih 5.8: Bao cao phan rich tu6i no phai thu101

Trang 13

Chu trinh ban hang - thu tiSn tai Xf nghifp Bao bi An Giang

DANHMUCSOBO

Sct d6 2.1: Chu trinh ban hang - thu tiSn va cac chu trinh khac15

So d6 3.1: Bo may t6 chiic qu^n ly cua Xi nghi^p Bao bi An Giang35

So d6 3.2: T6 chiic ke toan tai XI nghiep Bao bi An Giang37

Sod6 3.3:Hinhthucketoantrenmaytinh38

So do 4.1: Quy trinh ban hang tai Xi nghiep Bao bi An Giang49

So d6 5.1: Co cau t6 chiic qu^n ly tai Xi nghiep Bao bi An Giang (da thay d6i) 89

Trang 14

SV: Nguyen Minh Chau - DH10KTTrang

Hoan thien he thong idem soat npi boGVHJJ: ihs Tnnn ^uoc Viet

DANH MUC CHff VIET TAT"

BCTC: Cao cao tii chinh.

BP: Bo phan.

BP BV -LX: Bo phan bao ve va lai xe.

BP KH - KD: Bo phan k6 hoach va kinh doanh.

BBH: Bon dat hang.

GB: Giam d6c.

KT: K8 toan.

KT TT: KS toan thanh toan.

LBH: Lenh ban hang.

Lenh XK: L6nh xuit kho

NKBH: Nh|t ky ban hang

NPT: No phai tra.

P.Giam d6c: Pho giam d6c.

PGH: Phiiu giao hang

Phong KT & KD: Phong kg toan va kinh doanh

PXK:Phi6uxuatkho

PXTP: Phi^u xult thanh ph^m

TNHH: Trach nhiem huu han.

TP: Thanh ph6

UBND: Uy ban nhan dan.

WTO: T6 chiic thuong mai thl gidi

XN:Xi nghiep

XNK:Xuatnhapkhu

Trang 15

SV: Nguyen Minh Chau - DH10KTTrang 1

Hoan thien he thong kiem soat noi boGVHD: Ths Trinh Qudc Viet

Chu trinh ban hang - thu tidn tai Xi nghiep Bao bi An Giang

CHtfONG1: GICH THIEU

1.1 Co so hinh thanh de tai.

Hien nay Viet Nam dang trong giai doan hoi nhap vao nen kinh te cua the gidi cimg

vdi viec Viet Nam trd ^hinh mot trong nhftng thanh vien cua T6 chtic thuong mai thegidi (WTO) da tao nhieu thuan lpi cho cic doanh nghiep trong nude phit trien, thu hut

dau ta tir nude ngoai Tuy nhien chinh vi cd nhiSu cdng ty nude ngoai tham gia vao nen kinh te da tao nen su canh tranh khdc liet giua cac doanh nghiep trong va ngoai nude Trong b6i canh khd khan cua ndn kinh td va su canh tranh cua cac doi thu da doi hoi ban than cua moi doanh nghidp can phii nang cao nang luc quin ly, xay dung nhung chien

lupc phat trien phu hpp de giup cho doanh nghiep duong dau vdi nhung thu thich cua

nen kinh te.

Ben canh viec co gang nang cao nang luc quan ly cung nhu tang cudng kha nang sin

xuat thi moi doanh nghiep ludn phii doi mat vdi nhung rui ro cd the inh hudng den quatrinh hoat ddng cua doanh nghiep, nhung rui ro cd the ddn tit ben ngoai nhu thi trudng

giam nhu cau, khich hang yeu cau cao doi vdi san phim, su canh tranh cua ddi thii,

Cac rui ro tir ben trong npi bo cua doanh nghiep nhu quan ly khong chat che din ddn

that thoat tai sdn, cac nhan vien khong thuc hi^n tdt chdc trach cua mlnh lam anh hudng den doanh nghiep, Be giam thieu nhung rui ro cung nhu nang cao kha nang hoat dong

thi cac doanh nghiep phai xay dung cho minh mot he thdng kidm soat noi bO hieu qua

de quan ly, theo doi cflng nhu phlt hien nhung sai sot trong cac hoat dqng cua doanh

nghiqp mot cich kip thdi, tit do se khlc phpc nhiing diim ydu kdm va xay dung k6

hoach de nang cao hieu qua hoat dpng kinh doanh trong tuong lai.

Hoat dqng s^n xuat kinh doanh cua moi doanh nghiep trai qua nhieu chu trinh cd moilien he mat thiet vdi nhau nhu: chu trinh chi phi, chu trinh san xult, chu trinh nhan

su, va mot trong nhung chu trinh quan trong cua doanh nghiep la chu trinh bin hang thu tien, chu trinh nay tao ra doanh thu cho doanh nghi^p, mang lai lgi nhuan va dap ling nhung muc tieu phat triin cua doanh nghi^p da de ra Tuy nhien d chu trinh ban hang - thu tien dat hieu qua va dam bao han che nhung sai sot xly ra (ky hqp dong nhung khong con hang de ban, lap thidu chiing tit, thu tidn hang khong du, ) anh

-hudng dSn viec kinh doanh thi doi hoi doanh nghiep phai xay dung cho dcrn vi minhmqt he thong kiem soat npi bp chu trinh ban hang - thu tien mot clch chat che, khi hoatdpng cua doanh nghipp dupe thuc hien theo mpt trinh tu da dupe xa^ dung se dim bao

chu trinh ban hang - thu tidn dupe thuc hien dung theo yeu cau, chlng han nhu: hang

hda giao cho khlch dly dii, clc chiing tit dupe lap kip thdi va chinh xlc, khlch hangthanh toin tien hang dung han va theo doi np cua khlch hang m$t clch day du chitiet, tit do se gilm thiiu nhiing nii ro cd thi xly ra lam tin thlt va thrift hai vi kinh te

cho doanh nghiep.

Xi nghiep Bao bi An Giang mpt trong nhung don vi kinh doanh clc sin pham bao bicho clc doi tic trong va ngoai tinh, do do di dim bao viec kinh doanh ciia Xi nghiep dathieu qua tot thi doi hoi Xi nghiep phli xay dung cho minh mpt chu trinh bin hang — thutien chat che va tang cudng clc thu tac kiem solt tir khi dat hang den lap hda don, giaohang va theo doi viec thanh toin cua khich hang de trinh nhung sai sot cd the xiy ragay thiet hai cho Xi nghi$p Tuy nhien hien nay do bp may cua Xi nghiep dupe to chuc

gpn nhe, so lupng nhan vien quln ly con it nen cic hopt dpng trong chu trinh bin hang

-thu tien cua Xi nghiep vln khong trinh khdi nhung yeu kem con tdn tai, cic bien phip

kiem soit trong chu trinh bin hang - thu tien van khong dupe dupe chii trong xay dung

va thuc hien mot cich trift d se tiem an nhidu nii ro Inh hudng den viec kinh doanh va

Trang 16

SV: Nguyin Minh Chau - DH10KTTrang 2

.tioan mien tie thong Jaem soat noi bpOVHD: Ths Trinh Quoc Viet

Chu trinh ban hang - thu tin tat Xi nghipp Bao bi An Giang

uy tin cua Xi nghiep (ban hang sai yeu cau, cham tr trong thu tien, ) Tir nhiing yeu cau khach quan trong vipc can lam ro hon nhung yeu k^m eon ton tai trong he thong

kiim soat npi bp chu trinh ban hang - thu tien va dtra ra nhung gi^i phap di hoan thipnchu trinh nay tai Xi nghiep Bao bi An Giang nen toi quyet dinh th^c hipn de tai: "Hoanthipn he thong kiem soat npi bp chu trinh ban hang - thu tiin tai Xi nghiep Bao bi An

Giang."

1.2Muc tieu nghien ciru.

Trong supt qua trinh thirc tap tim hipu thuc te tai Xi nghiep Bao bi An Giang se

tien hanh thu thap da lieu va ting hop thong tin de dap ung cac muc tieu sau:

-Tim hieu ly thuyet ve he thong kiem soat npi bp trong chu trinh ban hang - thu tiin.

-Tim hieu vi qua trinh thanh lap va co ciu t6 chuc quan ly tai Xi nghiep Bao bi

An Giang.

-Banh gia hieu qua cua he thong kiem soat npi bp dang ap dung tai Xi nghiep

thong qua viec tlm hieu thuc te va phong vin cac lanh dao.

-Tim hieu cac hoat dpng trong chu trinh ban hang - thu tien va cac hoat dpng

kiem soat trong chu trinh ma Xi nghipp dang ap dpng, tit do se danh gia hipu qua maaic hoat dpng Idem so&Un^ng lai cung nhu ph^i tich nhung ygu kem va han ch6 conton tai trong chu trinh d6 de ra cac giai phap nhlm hoan thipn hp thOng kiem soat npi

bp trong chu trinh nay tai Xi nghipp

1.3Phiromg phap nghien cihi.

Be tai duoc thuc hipn thong qua cac nguon du lieu so cap: thu thap du lieu tit viecphong van cac nhan vien va can bp trong Xi nghipp blng cac ban cau h6i dl co nhftngthong tin ve hp thong kiem so^t npi bp trong don vi, tim hieu chu trinh bdn hang du^ethuc hipn theo trinh to nhu the nao, tim hiiu vi cong viec va trach nhipm cita tong nhan

vien trong hoat dpng ban hang va thu tien Ben canh do se quan sat thuc te e^e hoat

dpng kiem soat trong chu trinh ban hang - thu tiin tai Xi nghipp

Thu thap du lieu thii cip: tim hieu qua trinh luu chuyin chiing to cua don vi va cac

bao cao lien quan din chu trinh ban hPng - thu tiin cua don vi.

Cach xir xu so lieu la ting hpp, trinh bay va danh gia

1.4Pham vi nghien ciru.

Do nh^^ng han chi vi thbi gian nen di tai tap trung vao vipc tim hiiu hp thing kiimsoat npi bp tai Xi nghipp, cac hoat dpng kiem soat trong chu trinh bPn hang - thu tien

Bi tai thuc hipn thong qua viec thu thap so lipu to cac bao cao cua thang 12/2012

g6m: cac bao cao cong n^, so chi tiet n<y, cac so cai tai khoan va chting to lien quan din chu trinh ban hang - thu tiin.

1.5Y nghia cua de tai.

Thong qua vipc tim hiiu hp thong kiem soat npi bp tai Xi nghipp Bao bi An Giang sedanh gia nhung mat con han che de di ra cac giai phap mang tinh tham khao nham hoanthipn chu trinh ban hang - thu tien hipn nay tai don vi, gop phan nang cao hipu qua kinhdoanh cho Xi nghipp trong taong lai

Trang 17

SVTH: Nguyin Minh Chau - DH10KTTrang 3

2.1 Kiem soat noibp.

2.1.1 Khainiem.

Theo COSO, kiem soat npi bp la mot qua trinh chiu dnh hudng bbi cdc nha quan

ly, cac nhan vien cua mot to chiic, dupe thiet ki de cung cip mot su dam bao hop ly nham thuc hien cac muc tieu sau:

•Hoat dpng huu hieu va hieu qua.

•Thong tin dang tin cay.

•Su tuan thii cac luat le va quy dinh.

(ThS Thai Phuc Huy va ThS Nguyin Phu&c Bao An 2012 Trang 55)

Trong dinh nghia tren, co bdn npi dung ca ban can luu •^, do la qua trinh, con nguoi, dam bao hop ly va muc tieu:

o Kiem sodt npi bp la mpt quit trinh: kiSm soat npi bp khong ph^i la mot

su kien hay tinh huong ma la mpt chuoi cac hoat dpng hien dien a mpi bp phantrong don vi va dupe ket hpp voi nhau thanh mpt the thpng nhlt KiSm soat npi

bp to ra hipu qu nhat khi no dupe x2y dung nhu mpt phan co ban trong hoatdpng cua doanh nghiep, hoac la mpt ganh nang bi ap dat boi cac co quan quan

ly hay thu tuc hanh chinh

o Yeu to con ngiroi: Kiem soat npi bp khong chi don thuln la nhung chinh

sach, thii tpc, ma ph^i bao gom ch con ngubi trong to chiic nhu Hpi dong quan tri, Ban giam doc, c^c nhan vien, Chinh con ngubi dinh ra mpc tieu,

thiPt lap co che kilm soat o mpi noi va van hanh chiing M6i ca nhn co mpt

kha nang, suy nghi va uu tien khac nhau lam vipc va ho khong jihai luon luon

hilu ro nhiem vp cung nhu trao d6i va hanh dpng mpt each nhit qu^n Kilmsoat npi bp se tao ra y thiic kiem so^t b moi c^ nhan va hudng cac hoat dpng

ciia hQ den mpc tieu chung cua t6 chiic.

o Dam bao hpp ly: kiem soat npi bp chi c6 the cung cip mpt su dam baohpp ly chii khong phai dam bao tuyet dpi trong viec dat dupe cac mpc tieu cua

don vi Diu nay lien quan den cac han che von co ciia kiim soat npi bp Cac han che nay bao gom: sai sPt ciia con ngudi, sp thong dong ciia cac cd nhan, su lam quyen ciia nha quan ly va moi quan he giua lpi ich va chi phi.

•Sai sot: cac sai sot xay ra do ba nguyen nhan chii yeu sau: nang luc cua nhan vien, dp lpc cong viec va quy trinh xur ly nghipp vp.

•Thong dong: la su cdu ket gifta cac nhan vien dl lay cip tai sdn ciia t6chuc No co ^^ie dupe hinh thanh bdi ba yeu to sau: dpng co, co hpi do hething ki6m soat npi bp yiu kem va su thieu liem khiet

•Lam quyen cua nha quan ly: cac nha quan ly mpt to chiic co nhieu quyen han hem la cac nhan vien d bp phan sdn xuat hay cac nhan vien van phong khac.

Hoan ttuen He thong kiem soat npi bpUVJU: lbs Trinb ^uoc Viet Chu trinh ban hang - thu tien tai Xi* nghiep Bao bi An Giang.

CHlTOfNG 2: CO Sd LY LU^N Vt HE THONG KEEM SOAT NOI BO CHU

TRINH BAN HANG - THU TIEN

Trang 18

SVTH: Nguyen Minh Chau-DHIOKTTrang

•Chi phi va lpi ich: sit dam bao hop ly ngu y rang chi phi cho kiem soatphai nhd hon cac lpi ich dat dupe

o Cac muc tieu: moi don vi phai dat ra mpc tieu ma mkih cSn dat tdi, co the chia cac muc tieu ma don vi thiet lap thanh 3 nhom:

•Nhom muc tieu ve hoat dpng: nhan manh den su him hieu va hieu qua cua viec su dung cac nguon luc, bao mat thong tin, nang cao uy tin.

•Nhom muc tieu ve bao cao tai chinh:: la don vi phai dam bdo tinh trung thuc va dang tin cay cua bao cao tai chinh ma minh cung cap.

•Nhom muc tieu ve su tuan thu: don vi phdi tuan thu cac luat le va quy dinh.

>Cac muc tieu cua he thong Mem soat noi bo rat ring, bao chiim len toan

b hoat dpng va co y nghia quan tron ^^i vdi su ton tai va phat trien cua don vi Kiem soat noi bo duoc phan loai nhu sau:

•Kiem soat ke toan la cac chinh sach va qua trinh thuc hi^n nham dat dugc hai m\ic tieu la bao ve tai san va dam bao thong tin k^ to^n chinh x^c va tin cay.

•Kilm soat quan ly la dl thuc day hieu qua hoat dpng kinh doanh va

khuyen khich s\r tham gia cua nhan vien doi vdi cac chinh sach quan ly.

(ThS Thai Phuc Huy va ThS Nguyin Phu&c Bao An 2012 Trang 55-59)

2.1.2 Cac thanh phan cua mot he thong kiem soat n^i bo.

Theo b^o cao cua COSO (1992) thi mpt h? thdng M6m soat ndi bo bao gdm namb^ phan cd moi lien h^ chat che vdi nliau:

*Moi trudng kiim soat (Control Environment)

*Danh gia rui ro (Risk Assessment).

*Hoat dong Mdm soat (Control Activities)

^Thong tin va truy^n thong (Information & Communication).

*Giam sat (Monitoring)

2.1.2.1 Moi trucmg kiem soat.

Moi trudng Mem soat phan anh siic thdi chung cua mpt td chuc, chi phdi y

thiic ve Mlm soat cua mpi thanh vien trong to chiic va la nen tang cua cac bo

phSn khac cua MSm soat nqi bg DS danh gia moi trudng Mem sodt can tim

hieu cac nhan to sau:

>Triet ly quan ly va phong each hoat dong: gdm sir tidp^ can, kha nang nhan thiic va giam sat rui ro trong Mnh doanh, quan diem ve tinh chinh xac ciia du lieu ke toan, quan didm vd kh^ nang dat duoc ede du toan ngan sdeh hay thuc hien muc tieu hoat dong.

>Su trung thuc va gia tri dao ddc: khi su trung thuc ya gia tri dao diic

du^e ton trgng thi cac sai pham se duoc han che Cac nha quan ly phai xay

Trang 19

SVTH: Nguyen Minh Chau - DH10KTTrang

Hoan thien he thong kiem soat not boUVHD: Ihs limn Quoc Viet

Chu trinh ban hang — thu tien tai Xi ngMep Bao bi An Giang

dung va pho bien rpng rai cdc quan diem, cdc quy tac, cdc gid tri dao diic cho toan t6 chiic.

>CMnh sdch nhan su: chinh sdch nhan sir anh hudng quan trpng den trinh

do, pham chat cung nhu cac gia tri ^ao due cua toan the nhan vien trong mot

to chiic Chinh sach nhan su bao glm chinh sach tuyen dyng, dao tao, chinh sach tien luong, gidm sat, khen thudng, k^ Mat, Man chuyen nhan vien.

>Ca cau to chtic: mot to chiic tot dupe the Men thong qua su the Men cu the, ro rang va dly du cac chiic nang quyen han, nghia vu cua tirng bo phan trong to chiic.

o Co cau to chiic cong ty co the phan loai nhu sau:

-Co ciu tl chiic chiic nang: trong cor cau nay vai tro cua tung vi tri dupe bo tri theo chiic nang nham dat dupe muc tieu, nhiem vu chung.

-Co cau to chiic phong ban: la co cau nhom cac san phdm hoac khach hang co mdi lien hp voi nhau thanh cac phong ban.

-Co cdu t6 chiic ma tran: la su phoi hpp giiia cc cau chiic nang va

ca cau phong ban.

>Hoi ddng quan tri va ban kidm soat: kM uy ban kiem sodt co su doc lap t6chiic, cac hoat dpng kilm soat se huu MSu hon va he thdng ki&n soat npi bp

se ddm bao tinh htiu Meu Uy ban kilm soat se thong tm va canh cao den hoi dpng quan tri cac nii ro hay cac tin tai co thl xay ra trudc kM trd nen ngMem trong.

>Trinh dp va phlm chit dpi ngu ciia c^n bp nhan vien: dl thuc M^n tit cac

nMpm vu dupe giao, ede nhan vien cua mot tl chiic can co cac Men thiic, cac ky nang, kinh nghif m cln thiet Ben can co cln phai xem xet pham chit ciia nhdn viSn, nhat la pham chat dao diic.

>Cdch thiic phan dinh trach nhiem va quyen han: cac nha quan ly xac lap

quyen han va trach nMem cho cac clp quan ly nham thuc Men cac hoat

dpng, xac lap ede mli quan he bao cao va xay dung ede phuong ^hdp liy

quyen Viec xac lap liy quyln va trach nhiem can dupe thpc Men bang van

ban va triln khai cho toan tl chiic

(ThS Thai Phiic Huy va ThS Nguyin Phuoc Bao An 2012 Trang 62-66)

^ Ap dung doi v6l cac doanh nghipp vira va nho.

-Tai cac dem vi co quy mo vita va nho cac nhdn to nay co the khdc vdi don

vi Ion Mpt si khdc Met co thl xay ra la:

-Ve tinh trung thuc va cac gia tri dao diic: don vi nho co the khong can ban

hanh mot ban quy tic ling xii nhung dilu do khong co nghia la doanh ngMepkhong cln din mot van hoa tl chiic dac Met la tinh trung thuc va gia tri daodiic Vdi viec tham gia true tilp ciia giam die dilu hanh hay cMi doanh ngMep,cam kit ciia ho vl tinh trung thuc va cac hanh vi dao diic co thi dupe truylndat thong qua phdt bilu tai cac buoi hpp nhdn vien, cac cupc gap m|t ca nhan

hay lam viec vdi khach hang va nha cung clp Tuy nhien can luu y rang chinh

Trang 20

SVTH: Nguyen Minh Chau - DH1OKTTrang

Chu trinh ban hang - thu tien tai Xi nghipp Bao bi An Giang

hanh dpng cua ho mdi la nhan to quyet dinh va no phai phu hop vdi nhung dieu

ho phat bieu.

- Chinh sach nhan sir cung co the khdng dupe ban hanh bang van bdn hay xay dung bai ban nhu or cac don vi ldn Tuy nhien van can co chinh sach nhan sir va chinh sach nay phai dupe truyin dat cho nhan vien, co the bang mot each

khac don gian hon Nhu vay khong nhat thiet phai co cac tai lieu chinh thiic thi

cac chinh sach mdi dupe thuc thi va ap dung mot each him hipu.

(PGS.TS Trdn Thi Giang Tan 2010 Trang 63)

2.1.2.2 Danh gia rui ro.

- Cac rui ro lam cho muc tieu cua ti chuc co the khong dat dupe Nha

quan ly phai quyet dinh rui ro nao co thi chap nhan dupe va phai lam gi de

quan ly nii ro Ngudi quan ly can thuc hien cac dieu sau:

^Thiet lap mpc tieu cua to chiic: cac muc tieu gdm cac muc tieu chung cua toan don vi va muc tieu rieng cua timg bp phan hay timg hoat dpng, tirng giai doan.

>Nhan dang, phan tich rui ro lam cho to chuc khong the dat dupe muc tieu Cac rui ro nay co thi phat sinh tir moi trudng kinh doanh hay tir e^e chinh sach cua to chiic.

Mpt si nii ro ma doanh nghiep co thi gap trong qud trinh hoat dpng la:

•Rui ro vi quan ly dur lipu: Da lipu cua ti chuc co thi bi mlt dp,hiiy hoai tir npi bp hoac tu ben ngoai

•Rui ro ve sai sot va gian ISn: Sai sdt co thi do khong can than

hay thieu kien thiic, trong khi do gian Ian la viec co y lam sai vi

muc dich ca nhan.

>Danh gia nii ro: Sau khi xac dinh cac nguy co co the co, cac nha quan

ly can d^nh gia rui ro, udc tinh cac thiet hai va cac kha nang khac phuc

thiet hai, xac dinh thu tuc kiim soat can thiet de tien hanh udc tinh chiphi - lpi ich va danh gia hieu quh cua chi phi kiim soat

(ThS Thai Phuc Huy va ThS Nguyin Phuac Bdo An 2012 Trang 66-69)

^ Ap dung doi vdi ede doanh nghiep vira va nhd

-Quy trinh ddnh gia nii ro co thi khdng chinh thiic va it phuc tap hon d nhungdon vi cd quy mo nhd Tuy nhien quan diim co bdn vln la hp thing kiim sodt npi

bp nen hihi hieu trong mpi don vi, bit ke quy mo Cac don vi nhd cung thiet lap muc tieu, mac du chiing cd thi la ngam hiiu hon la cdng khai Ben canh do, d

nhung don vi nhd, hoat dpng thudng tap trung hon vd muc d phan chia quyen luc

it hon, nhung muc tieu cd thi truyin dat mot each de dang va huu hieu tir nha

quan ly cip cao din cip dudi mot each true tiep va lien tuc Duong nhien cung can cd sp kit ndi gitta muc tieu chung cho toan don vi vdi nhung muc tieu cua timg bp phan.

-Qua trinh nhan dang va phan tich rui ro tai cac doanh nghiep nhd thudng nhu

sau: nha quan ly cap cao nhat tiip nhan thong thi trpc tiip tir nhan vien, cac cip

quan ly va ben ngoai Nha qudn ly se nghien ciiu nii ro phat sinh tir nhan ti ben

ngoai thong qua tiip xiic true tiip vdi khach hang, nha cung cap, ngan hang, luat

Trang 21

SVTH: Nguyen Minh Chaq-DHIOKTTrang

su, Mem toan, va nhung nhan to ben trong thong qua qua trinh gii quyet nghiep vu.

-Viec danh gia rui ro trong dcrn vi nh6 hon co the huu hieu hon do co su lien kdt chat che giua giam d6c dieu hanh vdi cac cap quan lji Horn nua, rui ro dugc

danh gia bdi nhung ngudi ma ho tidp can duoc true tidp vdi thong tin va hg

thubng am hieu kha tot vd hoat dong cua cong ty.

(PGS.TS Trdn Thi Giang Tan 2010 Trang 79)

2.1.2.3 Cac hoat dgng Idem soat.

-Phan chia trach nhiem dSy dii: khong cho phep mot thanh viep nao duocgiai quyet mpi mat cua nghiep vu tit khi hinh thanh cho den khi ket thuc KM

phan chia trach nMdm cin tach cac chiic nang sau:

o Chiic nang bao quan tai san vdi chiic nang ke toan: ly do tach nhan vien bao quan tai san vdi ki toan la di ngan chan hanh vi tham 6 tai san.

o Chiic nang phe chuSn ngMep vq vdi chiic nang bao quan tai s^n: ngubi giao nMem vq phe chuan nghiep vq khong dugc kiem bao quan tai san vi se tao kha nang tham lam tM san.

o Chiic nang thuc Mgn ngMep vu vdi chiic nang ke toan: neu tiing bo phan viia thuc Men ngMep vq vita gM chep va bao cao tM hg se co xu hudng thoi

phdng kdt qqa tang thanh tich ciia bg phan hoac khq vqc cua minh

-Kiem soat qua trinh xu ly thong tin va cac n^Mep yq: de thong tm dang tin

cay phai thqc Mgn nMeu hoat dong kiem soat nham Idem tra tinh xac thuc, day dii va viec phe chuan pac ngMep vu Kiem soat qua trinh xii ly thong tin can

dam b^o ring phai kiem soat chat che hg thong chiing tit, s6 sach, viec phe

chuan ngMep vq phai diing dan.

o Phe chuan chung: la ngudi quan ly ban hanh cac chinh sach de ^p dqng

cho toan don vi.

o Phe chuSn cq Me: ngudi quan ly phai xet duyet titng nghiep vq rieng

bigt chii khong the dua ra chinh sach chung.

-Kiim soat vat chat: hoat dong nay thuc Men cho cac loai so sach va tai san,

ke ca nhung an chi da duoc danh so thii tu trudc nhung chua sut dung, han che

su tidp can cac chuong trinh tin hoc va h6 so du lieu Khi co ky chenh lgch nao cung can phai dieu tra va xem xet nguyen nhan, nhd dd se phat hign dugc nhung y6u kem ve cac thii tqc bao ve tai san va so sach cd lien quan.

-Kiem tra dgc lap va soat xet viec thuc Men: nham dam bao cac ngMep vq duoc thqc Men, xii ly cMnh xac mot thanh phan quan trong cua Mem soat Viec kiem tra can dugc thuc Men mot each dgc lap de ddm bdo tinh huu hieu Yeu

cau quan trong ciia nhiMg thanh vien MSm tra la ho phai dgc lap vdi nhung doi

tugng dugc Mem tra.

(ThS Thai Phiic Huy vd ThS Nguyin Phu&c Bao An 2012 Trang 69-76)

? Ap dung doi vdi cac doanh nghiep vvra va nhd

-Cac hoat dong MSm soat chinh trong cac doanh ngMep nhd khong khac Met

dang ke so vdi cac doanh nghiep ldn, tuy nMen thu tqc cM tidt cd thd khac biet

Trang 22

SVTH: Nguyen Minh Chau - DH1OKTTrang

ttoan tbien he thong Mem soat not bo OVHU: lhs innh yuoc Viet

Ben canh do mot so hoat dong kiem soat chinh neu tren khdng phai ludn ludn thich hop vdi cac cong ty nhd.

-Viec phan cong trach nhiem day du thudng khd khan trong ^hung cong ty nho C5 nhttng cong ty chi co vai nhan vien, kho ap dung nguyen tie nay Chi khi

co nii ro cao, ngubi quan ly mdi chi dinh cho nhung nhan vien dam nhiem nhung chiic nang co lien quan Chang han, khi co rii ro ve chi tien khong hop ly, Me bay

gib ngubi chil dong thai la ngubi quan ly chi djnh mot ngucri ky sec hoac yeu cau

ho hang thang phai npp sd phu ngan hang de soat xet cac kho&n chi tra.

-Cac cong ty nho nho quy trinh va ede thu tuc kiem soat thubng khong duqc

quy dinh chinh thiic GMi phap thong thuong la ngubi quan ly cap cao phai tham

gia nhieu hon vao viec kiem soat Thpng qua viec su dtmg thong tin hang ngay cua he thong, doi chieu chiing vdi hieu biet cua minh ve hoat dong ciia don vi, ngucri quan ly co the phat Men cac sai pham phdt sinh trong he thong.

(PGS.TS Trdn Thi Giang Tan 2010 Trang 88-89)

2.1.2.4 Thong tin v^ truyen thdng.

-Thong tin va tmySn thong la dieu kien khdng the tMSu cho vi?c tM8t lap,

duy tri va nang cao nang l\tc kiSm sodt trong don vi thong qua viec Mnh thanh cac bdo cao de cung cap thong tin ve hoat dong tai chinh va su tuan thu.

-Cdc thong tin huu ich se giiip cho viec quan ly phu hr^p vdi muc tieu cua

doanh ngM^p Tmyen thong la su chuyen giao, truyen dat va cung c^p thong tin Tmyen thong su dung ede Mnh thiic nhu ede van ban quy dinh, ede tai lifu

ke todn, cac bang gM nhd, hay cung cd the la cac lenh mieng, cac hanh vi cua ede nha quan ly BS th\rc hi^n tot thfing tin va tmyen thdng can chii y:

o Mpi thanh vien cua don vi phai Miu ro cong viec cua minh, tiep nhan day du va chinh xdc cM thi cua cap tren, hieu mdi quan he cac thanh vien

khdc va sii dqng nhiing phuong tien troyen thdng trong don vi

o Cac thdng tm ben ngoai tir khdeh hang, nha cung cap, ngan hang, cung phai dugrc tidp nhan va gM nhan mot each trung thuc va day du, nhd

do doanh ngMep cd the phan ung kip thdi

(ThS Thdi Phiic Huy va ThS Nguyin Phuac Bao An 2012 Trang 74-76)

? Ap dung doi vdi cac doanh nghiep vira va nhd.

-Hf thdng thdng tin trong nhOng cong ty vtia va nho thudng khong chinh

thiic nhu cong ty Ion, nhung vai trd ciia no khong kem phan quan tr^ng Vdi ky

thuat va may tinh Men dai tM cac thdng tin ben trong thudng xu ly mot eachhuu hieu va Meu qua khong kd cong ty thudc quy md nao Tuy nhien su himhieu ciia chiing lai chiu anh hudng va phu thuQC vao kha nang ciia ngubi quan

ly cao cap doi vdi viec giam sat cac nhan to ben ngoai.

-Viec tmyen thdng ben trong tir ngubi qudn ly cao cap nhat den nhan vien thudng khd di dang trong cac cong ty vua va nhb Vi trong cac cong ty nhd thudng cd it c3p bac trung gian Thuc te, tmyen thdng ben trong trudng

duoc thuc Men thdng qua cudc gap gd trao ddi hang ngay giua giam doc didu

hanh va cac nha quan ly chii chdt.Viec xem trong hanh dong hon ldi ndi ciing rit quan trong trong cac doanh nghiep nhd do ngubi dieu hanh cao cap nhat

Trang 23

Chu trinh ban hang - thu tien tai Xi* nghiep Bao bi An Giang.

tiep xiic true tigp vdi nhan vign, khdeh hang, va nha cung cap nen hanh dpng cua ho dg tdc dpng den thupc cap.

2.1.2.5 Gidm sat.

-Giam sat la mot qua trinh ma ngufri qudn ly ddnh gid chat lupng cua hethong kiem sodt Dieu quan tron^ trong giam sat la phdi xdc dinh kilm sodt npi

bo co van hanh dung nhu thiet kg hay khong va co cln thiet sera doi chiing cho

phu hop vdi timg giai doan

o Giam sat thuong xuyen dupe thong qua viec tiep nhan y kien gdp y ciia khach hang, nha cung cap hoac xem xet cac bao cao hoat dpng va phat hien cac bien dpng bat thuong.

o Giam sat dinh ky: thuc hien thong qua cac cuoc kilm toan dinh ky do

kiem toan vien noi bp, hoac do kiem toan vien doc lap thuc hien.

(ThS Thai Phiic Huy va ThS Nguyln Phuac Bao An 2012 Trang 76-78)

? Ap dung doi voi cac doanh nghiep viia va nho.

- Cdc hoat dpng giam sat thuong xuyen trong cac don vj via va nh6 thuong

khong dupe quy dinh chinh thuc va chii y6u lien quan true tiep dSn giam d6c di6uhanh hay cac nha quan ly chii chot khac Viec giam sat he thdng kiem soat npi bp

cua hp th\rc chat la cong viec php ben canh vipc gi^m sat cong viec kinh doanh 6

cac don vj vita va nho, giam d6c di^u hanh thuong trpc tiip tham gia ph2n Ionhoat dpng cua doanh nghipp Vi the hp co co hpi nhan ra cac chenh lech bitthuong trong hoat dpng hay thong tin tai chinh Chlng han gi^m d6c ddng thai la

chu so ^uu mot doanh nghiep nh6 co the thuong xuyen ghe tham cac pMn xu^ng

san xuat, bp phan lap rap hay nha kho va tiln hanh doi chieu s6 lieu kilm ke vdi

so lieu kl toan Chinh ngucri quan ly nhan cac khieu nai true tiep tit khach hang va nha cung cap cung nhu co ede cuoc trao doi true tigp vdi cac khach hang, tit do

giup phat hipn nhfing khigm khuygt trong kigm soat cua don vi

-Cac don vi vita va nho thucmg it thuc hien cac cupc danh gia he thing

kigm soat npi bp dinh ky Thay vao do nd dupe bit dap bang ede thu tuc giam sat

thuong xuygn hieu qua Tham chi d don vi nho nhan vign ke toan co thg dupe phan cong thuc hien chuc nang danh gia hp thong kigm soat.

-Do co clu to chuc don gidn, ede khigm khuyet phat hipn dupe qua quatrinh giam sat d ede don vi vita va nhd thudng dupe bao cao dg dang dgn dungngudi cd trdch nhipm Nhan vign trong mpt don vi nhd cung thudng higu ro hon la

van dg nao can phai bao cao lgn cap trgn Digu nay quan trpng doi vdi cd don vi vita va nhd cung nhu cac don vi cd quy mo ldn.

Trang 24

SVTH: Nguyin Minh Chau-DHIOKTTrang 10

Chu trinh ban hang - thu tien tai Xi' nghiep Bao bi An Giang.

2.1.3Vai tro cua kiem soat noi bo.

-Kiem soat noi bo co vai tro quan trong, giiip cho doanh nghiep co the bao ve

va lam gia tang gia tri, duy tri s\r ben vttng ciia doanh nghiep ngay cang cao Vai tro ciia kiem soat noi bo ngay cang quan trgng de cac doanh nghiep kiem soat hoat dong tot hem, quan ly nii ro tot hon, va dac biet la tang kha nang dat duoc cac muc tieu ma dem vi de ra.

(ThS Thai Phuc Huy va ThS Nguyin Phuac Bao An 2012 Trang 78)

2.1.4Nhung han che tiem tang cua he thong kiem soat noi bo.

-C5 bat ky don vi nao du da co dlu tu rlt nhieu trong thiet ke va van hanh he

thing, the nhung vin khdng thl co mot hS thing kiim soat n6i bo hoan toan him

hieu He thong kiem soat noi bo chi co the giiip han che toi da nhung sai pham ma thoi, vi no co cac han che tiem tang xuat phat tit nhung nguyen nhan sau day:

o Nhung han che xuat phat tit ban thin con ngufri nhu s^ vo y thii, bat can, dang tri, danh gia hay udc luong sai, hi6u sai chi dan cua cap tren hoac cac bao cao ciia cap dudi.

o Kha nang danh lira, 12n tranh cua nhan vi^n thong qua sir thong ddng vdi nhau hay vdi ede bQ phan ben ngoai don vi.

o Hoat dpng kilm soat thudng chi nhlm vao cac nghigp vu thudng xuyenphdt sinh ma it chii y d6n cac nghigp vp khong thudng xuyen

o Yeu clu thudng xuydn va tren het ciia ngudi qudn ly la chi phi bd ra chohoat dpng kiem soat phai nho hon gia tri thiet hai udc tinh do sai sot hay

gian Ian gay ra.

o Ludn cd kha nang la cac ca nhan cd trach nhiem kiem soat da lam dung quy^n han cua minh nham phuc vp muu do rieng.

o Bieu kien hoat dong cua don vi thay doi nen dan den nhung thu tpc kiemsodt khong cdn phu hop

o Chinh nhftng han che noi tren cua kilm soat noi bo la nguyen nhan khi^ncho kiem soat npi bo khdng the dam bao tuygt doi, ma chi bao dam hpp ly

trong vide dat dugc cac mpc tieu ciia minh.

(TS VuHOuDucvaThS Vo Anh Dung 2010 Trang 97-98) 2.2 Kiem soat noi bg trong moi trudng xu ly bang may tinh.

2.2.1 Anh hirdng cua moi tnrdng tin hoc den kiem sodt noi bo.

-Moi trudng tin hgc cd anh hudng d^n viec thilt kd va thpc hien kiim soat

noi bg trong mot don vi.

•V Thieu ddu vet ki6m toan: trong nhieu he thong may tinh, cac diu vet kiem

toan duoc luu tru trong mot thdi gian ngan hoac dudi nhung djnh dang chi cd the

dgc duoc bdi may tinh.

V Viec xu ly hang loat nghiep vu: Chuong trinh may tinh xd ly hang loatnghiep vu cimg loai theo mot phuong phap vi vay mot khidm khuydt Prong chuong

trinh cd the lam cho mgi nghiep vu cung bi xu ly va dan den sai sot.

Trang 25

SVTH: Nguyin Minh Chau - DH1OKTTrang 11

1 Tap the tap gi^ Khoa Ke toan - Kiem toan Trudng Bai hpc Kinh t^ TP.HCM 2012 He thdng thong tin kS todn (Tap 2) TP Ho Chi Minh: Nha xuat bin Phuong Bong Trang 109-116.

Hoan thien tie thong taem soat not bpGVHD: Ths Trinh Quoc Viet

Chu trinh ban hang — thu tien tai Xi nghiep Bao bi An Giang

VThieu sir phan chia trach nhiem day du: trong he thong may tinh, nhieu thu tuc kiem soat dupe tap trung thay vi phan chia cho nhieu ngudi ciing thuc hien nhu trong he thong thu cong.

VKha nang xiy ra gian Ian va sai s6t Kha nang co nhung sai sot do con ngudi

gay ra trong vif c phdt trien, duy tri hoac van hanh he thong may tinh co the ldn

hon trong he thong thu cong bdi vi su phuc tap cua he thing may tinh.

•S Xet duyet yd thuc hien nghiep vu: trong nhieu he thong may tinh, mot so nghiep vu co the dupe thuc hien tyr dong, nguyen nhan la do ngucri quan ly da

ngSm dinh su phe duyet cua minh ngay khi chip nhan thiSt ke chuomg trinh

VSu phu thupc cha cac thu tuc ki6m soat vao qua trinh xu ly tren may: rat

nhiSu thu tuc kiem soat dOi vdi cac hoat dong dupe thiet k6 rich hop vao chuong

trinh.

v' Tang cuong gidm sat: moi truong tin hpc co the cung cap cac cong cu phan

tich thich hpp, cho phep Ban giam doc kiem tra v& tang cuong gi^m sat toan bp

hoat dong cua don vi, cai thien co ciu cila kiim soat npi bp.

(TS Vu Hint Due va ThS VoAnhDung 2010 Trang 97-98) 2.2.2 Cac gian Ian v^ sai sot trong moi trudng may tinh.1

2.2.2.1Sai sot va gian Ian theo quy trinh xu ly:

Trong moi trudng may tinh la cao hon so vdi moi trudng thu cong.

•Sai sot va gian Ian ve nhap lieu: sai sdt ve ddi tupng hach toan, nhap s6

tien, nh^p trimg hay nhap sot nghiep vu Bay la hanh vi gian Ian khi co tinh nhap

sai.

•Sai sdt va gian Ian ve xii ly nghiep vp: loi so hpc thudng khong xay ratrong moi trudng may tinh nhung cac chuong trinh cd thl lam sai lech kit qua xu

ly Nhung sai sdt trong dat cong thdc cd the la hanh vi gian Ian neu co y thpc hien.

•Sai sdt va gian Ian thong tin dau ra: Gian Ian trong linh vyrc nay cd the la

viec danh trao ket qua in ra tit chuong trinh blng mpt bao cao cd bieu mlu tuong

tu nhung khong phdi in ra tu chuong trinh

(ThS Thai Phuc Huy va ThS Nguyin Phuac Bao An 2012 Trang 109-110)

2.2.2.2Cac sai sdt va gian Ian tren goc dp ky thuat.

-Trong moi trudng xii ly bang mdy, cac gian Ian thudng xay ra nhu: cd

tinh nhap sai du lieu, phi huy cac may tinh chua du lidu va chuong trinhquan trong An cip thong tin ttiong qua viec truy cap bat hpp phap may tinh

hoac mang may tinh.

-Cac gian Ian lien quan den tap tin va dug dung thudng xdy ra:

•C6 tinh thay doi du lieu trong qua trinh nhap may

•Ky thuat Trojan horse.

•Ky thuat salami.

Trang 26

SVTH: Nguyin Minh Chau - DH10KTTrang 12

•Ky thuat Superzapping.

•Ky thuat Logic Bomb.

- Cdc gian l|n lien quan den he thong: Tim kiem tren cdc dau yet thong tin nhu dia tit, giay than,giay bo sot rdc Gian Ian dupe thuc hien bang each gai mpt thiet bi dac biet vao dudng day truy^n thong, chan cac thong tin truyen

thong gifia he thong hoat dong va rigudi set dung, ke tham nhap se sua d6ihoac thay doi bang thong bao mdi

(ThS Thai Phtic Huy va ThS Nguyin Phuac Bao An 2012 Trang 111-114)

2.2.3 Kiem soat noi no trong moi truimg xu- ly b3ng may tinh.

2.2.3.1 Kiem soat chung.

>Xac lap k6 hoach an ninh: doanh nghiep nen xay dung mot ke hoach an ninh huu hi^u de dam bao tinh an toan va trung thuc cua he thong thong tin

ke todn.

>^han chia trach nhi^m trong cac chiic nan^ cua he thong: thu tuc nay han che mot ca nhan bi gidi han quySn truy cap den mdy tinh.

o Chuc nang phan tich he thdng.

o Chuc nang lap trinh.

o Van hanh h$ thong,

o Ngudi dung he thdng

o Kiim soat du lieu.

(ThS Thai Phuc Huy va ThS Nguyin Phu&c Bao An 2012 Trang 136-138)

>Kiem soat tham nhap ve mat vat ly: may tinh co the bi mat hay bi thay

the ede linh kien, din den t6n hai vdt chit cho doanh nghi^p va lam h^ thong

khong van hanh theo thiet ke Nen doanh nghiep can xdc ldp cac thu tac kiem soat chung:

o Trang bi phan cung trong cac phdng phdi dupe kh6a, bao ve, giam sdt su dpng va chi co nguoi c6 trach nhi^ m dupe cap quyen sur dpng.

o Cdn co thidt bi gidm sdt va cdnh bao

o Gidi han sit dpng cac phuong tien ho trp may tinh truy cap tu xa

o Huan luyen cho ngudi dung gdm huan luyen sur dpng, van hanh, phdng chong virus mdy tinh.

o Sir dyng phdn mem bao mat va gidi phdp an ninh mang mdy tinh

o Tang cudng cac hoat dong gidm sdt viec six dung mdy tinh

o Ma hda dii lieu

>Kiem soat truy cap he thdng: la gidi han quySn truy cap he thong doi vditimg ngudi dung

o Doanh nghiep nen phan quyen truy cap - su dung he thdng.

Trang 27

SVTH: Nguyen MinhChau-DHlOKTTrang 13

tioan thien He thong iaem soat npi bp Lfvmu: ihs innh ^uoc Viet

Chu trinh ban hang - thu tien tai Xi nghipp Bao bi An Giang

o Thiit lap mat khdu di nhan dang va kiem tra ten va mat khiu ciia

nguai dung.

o Sii dung cdc phuong tien nhan dang cd nhan nhu the nhan dang.

o Nhan dang sinh hoc la si dung phSn mim h tra cho quyen truy cap thong qua viec nhan dang sinh hoc nhu dau van tay, gipng noi,

o Kiim tra thu tpc kiem soat truy cap he thong: co the su dpng hop thu luu de truy tim viec su dung, truy cap may va tap tin trong qua trinh kiem soat.

(ThS Thai Phtic Huy va ThS Nguyin Phuac Bao An 2012 Trang 141-146)

>Kiem sodt luu tru du lieu: cong tdc qudn ly can co van bdn quy dinhhuong din su dung sao luu va phuc hii dii lieu

>Kiem soat truyin tai du lieu: trong qua trinh truyen tdi co nhieu nguy ca nii ro, vi vay doanh nghi^p nen giam sat thu^ng xuyen niang may tinh, tang cuong cac thii tqc bao trinh va sao luu du li^u.

>Chuan hoa tai lieu h? thong nen phan loai va luu trii nham phpc vu cho

yeu cau thSm dinh xem xdt, dinh gid he thong thong tin ke toan.

>Giam thieu thai gian chet ciia h^ thong: cac su co ve di?n lam cho he

thong tam ngung hoat dpng Do d6 can Idem tra, thay the cac thiet bi da het

han su dpng hay sip hu h6ng, sut dpng bp luu dien (UPS)

>DSu v6t kiem toan: hp thdng kg toan trong tin hoc hoa phai h6 tip cac thutpc tao ra diu vet kiem toan nhu: han che chinh sua du lipu true ti6p, sau khicap nhat dii lipu thi khong duac sua ma phai sir dung but toin b6 sung, tp

dpng ghi nhdn cac hanh vi truy cap he thong, chinh sua, them, x6a du lieu tien mot tap tin rieng.

>Ke hoach phuc hoi sau thiet hai

(Th.S Thai Phuc Huy va Th.S Nguyin Phuac Bao An 2012 Trang 146-150)

2.2.3.2 Kiem soat ting dung.

- La ede chinh sach, thu tpc thpc hien chi anh huting den mot he thong ting

dung cp the Cac thti tpc kiem soat gom:

>Ki6m soat nhap lieu: kilm soat nhap lieu tu khi co ngudn du lipu den khi

hoan tat nhap lipu vao hp thdng.

o Kiem sotit nguon dii lipu: kiem tra danh so trutic ede chting tti goc detednh ghi trung hay bo sot nghipp vp

o KiSm sodt qpd trinh nhap lipn:

•KiSm tra tuln tu khi nhap lieu

•Kiem tea vung dii lieu.

•Kiim tea ddu(>0 hay <0)

•Kiem tea tinh hap ly

•Kiem tea tinh cti thuc cua nghiep vp.

•Kiim tea gioi han

Trang 28

SVTH: Nguyen Minh Chau - DH10KTTrang 14

Hoan thien he thong Idem soat not bo UVHD: Ths Trinh Quoc Viet Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang ^^

•Kiim tra tinh day dii!

•Kiem tra nhap trung du lieu.

•Kiem tra dung hn?ng vimg nhap lieu.

•S6 ting kiem so^t.

" Binh dang tnrdc khi nhap lieu.

•Su dung cac gia tri mac dinh va tao so to dong.

" Thong bao loi day du va hudng din sua loi.

(ThS Thai Phuc Huy va ThS Nguyin Phuac Bao An 2012 Trang 151-159)

> KiSm soat qua trinh xu ly dtt lieu va kiim soat bao tti tap tin

o Kiem tra rang buoc toan ven du lieu.

o Kiem tra du li?u hien hanh: khi cac du lieu khong c6n duqc su

dung thl can duoc kiem tra va xoa khoi danh mtic dft lieu.

o Kiem soat trinh tu xu 1^ du lieu nham phat hien ra nhung mau in

khong nlm dung trinh t^r

o Kiem soat tung budc.

o Kiem tra du li^u phu hop

o Bao cdo cdc yeu to bat thuong.

o Doi chiSu vdi du lieu ngoai he thong,

o Boi chieu gifia tong hqp vdi chi tiSt

o Lap trinh cac kiem soat.

Trang 29

Trang 15SVTH: Nguyen Minh Chau - DH10KT

So do 2.1: Chu trinh ban hang - thu tien va cac chu trinh khac.

(Th.S Thai Phuc Huy va Th.SNguyin Phudc Bao An 2012 Trang 172)

- Vdi dac didm va chuc nang neu tren, chu trinh bdn hang - thu tien se giao tiep

va quan he vdi cac doi tupng hoac he thong ben ngoai sau day:

•S Khach hang: la ncri phdt sinh yeu cdu v6 hang hda dich vp cSn dupe cung

cap, nhan hang hda, dich vu va thuc hien thanh toan tien cho doanh nghipp.

•A Chu trinh chi phi, chu trinh san xuat ddng yai trd cung cap hang hda, dich

vu cho chu trinh doanh thu Chu trinh chi phi sS tiep nhan cac thong tin ve yeu cau

hang hda, dich vp can phai dupe mua va cung cdp theo yeu cau cua khach hang cung nhu chu trinh san xuat se can cii vao yeu cau cua khach h^ng de len ke hoach san xuat-cua bp phan, dap ung yeu cau cua khach hang.

•A Hf thdng luong se can cii vao nhu clu nhan su cua chu trinh doanh thu dS

tuyen nhan luc Bong thdi ket qua kinh doanh cua timg nhan vien thpc hipn trong chu trinh doanh thu (nhan vien ban hang, quan ly ) la co sd de tinh luong va thu nhap cua ngudi lao dpng.

A Trong trudng hpp td chuc thanh toan qua ngan h^^g, chu trinh doanh thu

con cd the giao tiep vdi ngan hang va cae don vi cung cap dich vu thanh toan de thpc hien thu, chi tien tai ngan hang.

(Th.S Thdi Phuc Huy va Th.S Nguyin Phuac Bao An 2012 Trang 172)

Chu trinh san xuat Chu trinh nhan s^r

2.3 Chu trinh chu trinh ban hang - thu tien.

2.3.1 Bac diem cua chu trinh.

- Chu trinh ban hang — thu tien la tap hpp cac boat dpng kinli doanh va hoat dpng

xu ly thong tin lien quan den qua trinh ban hang, cung cap dich vu va nhan tien thanh toan cua khach hang.

Trang 30

SVTH: Nguyen Minh Chau - DH10KTTrang 16

Hoan tnien ne tnongidem soat npi DpLrVHlJ: ins innn Quoc Viet Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.

2.3.2 Cac hoat dpng cua chu trinh ban hang - thu tien.

- Qua trinh ban hang, cung cap hang hoa dich vp va thu tien se trai qua bin hoat

dpng chinh: (1) Nhan dpt hang, (2) Xuit kho, cung cip hang hoa, dich vp, (3) Lap hoa

don, theo doi cong no, (4) Thu tiSn.

2.3.2.1Hoat dpng nhan dat hang.

-Hoat dpng dau tien bat diu cho chu trinh la hoat dpng nhan dat hang Hoat dpng nay tiep nhan yeu ciu cua khach hang, xem xet kha nang, diSu Men dap ling cac yeu cau cua khdch hang va thong tin cho khach hang kit qud xu ly yeu cau dat hang ciia khach hang.

-Dong thong tin vao lam co so cho hoat dpng dat hang thuc Men la cac yeu cau ve hang hoa, dich vu ttr khach hang chuyen den Cac yeu ciu phai dam bao

tinh chinh xdc va xdc thuc vl npi dung theo yeu ciu ciia kh^ch C2c hoat dpng se

thpc hien gom cac npi dung:

•Xem xet kha nang dap ling yeu cau hang hoa, dich vp cua khdch hang thdng qua viec tmy xuSt cac thong tin ve hang hda, dich vp, kha nang hien

cd ciia hang h6a, dich vp co thi cung dp

•Xem xet kha nang ciia khach hang doi vdi cac dieu kipn, tieu chuan dat ra ciia doanh nghiep nhu dieu kien ve kha nang thanh toan, gidi han np hoac cdc dieu kien ve lupt phdp Co so d6 thuc hien viec xem xet, danh gia la cac thong tin luu tru ve khdch hang (danh muc khdch hang, tinh trang np ciia khdch hang )

•Thong tin kit qua xu ly yea ciu dat hang cho khdch hang la ch^p thuanhay khong chip thuan yeu ciu ciia khdch hang Niu chip thuan yeu ciu dathang thi cdc hoat dpng tiep theo cua chu trinh doanh thu se dupe thpc hien

-Ddy Id npi dung quan trpng va can thiet lam co sen cho hoat dpng, va cdc bo phan chiic nang thpc hien cdc hoat dpng trong chu trinh ban hang - thu tien va co

so vi tinh hpp le ciia nghiep vp ban hang

(Th.S Thai Phuc Huy va Th.S Nguyin Phu&c Bao An 2012 Trang 174-175)

2.3.2.2Hoat dpng xuit kho, cung cip hang hoa, dich vu.

-Sau khi yeu cau ciia khdch dupe chap nhan, doanh nghiep se tiin hanh cung cdp hang h6a, dich vp cho khdch hang Hoat dpng nay se tien hanh xuat

kho, giao hang hoac thuc hipn cho cdc lao vp, dich vp cung cip cho khdchhang, ding thai xdc nhan npi dung thpc hien thuc ti cua qua trinh cung ciphang hod dich vp

-Dong thong tin vao lam co scr cho hoat dpng nay thuc hien la npi dung cho

phep nghiep vp ban hang dupe thuc hien tu hoat dpng dat hang den, dam bao

su van dpng ciia hang hoa, qua trinh cung cip dich vp cho khdch hang dupe xet

duyet Hoat dpng nay gom: thuc hien xuat kho va thuc Men giao hang, cung

cap dich vp cho khdch hang Cdc npi dung ciia hoat dpng:

•Thuc Men xuit kho.

•Thuc Mpn giao hang, cung cip dich vp cho khdch hang

Trang 31

THU VI EN

Trang 17

fORtfONGBAI HOC

AN GIANG

SVTH: Nguyin Minh Chau - DP

-Dong thong tin ra tir hoat dpng nay the hien npi dung tore te da thuc hien xuat kho, giao hang hoac nghiem to cho khdeh hang, va se chuyen den ede hoat dpng va bp phan chuc nang can thong tin ve noi dung nay, dam bao theo

doi va phan dnh dupe tinh hinh toe te hoat dong

2.3.2.3Hoat dong lap hoa dona, theo doi cong no.

-Hoat dong nay se to chiic ghi nhan nghiep vu ban hang, cung cap dich vu

da dupe toe hien nham xdc nhan, theo doi, qudn ly va ddnh gid qua trinh ban hang, cung clp dich vu cho khach hang Hoat dpng nay gom cac noi dung:

•Xac nhan hoat dpng ban hang hop le va toe te toe hien giua doanh

nghiep vdi khach hang,.

•Lap hoa don ban hang: ghi nhan noi dung nghiep vu ban hang da toe

hipn.

•To chuc too doi nghiep vu ban hang, theo doi ede npi dung sau khi

thpc hien bdn hang (tra lai, giam gia), too doi nghia vu thanh toan cua

thanh todn cua khdeh hang.

-Hoat dpng to tien gom ede npi dung:

•Xac nhan npi dung nghia vu thanh toan cua khach hang.

•Lap chiing tu cho npi dung thanh toan ciia khach hang.

•Xac nhan tec te thanh toan cua khach hang.

•Ghi nhan nghiep vu thanh todn cua khach hang.

(Th.S Thai Phuc Huy va Th.S Nguyin Phuac Bao An 2012 Trang 178)

2.3.3 To chuc ke todn trong chu trinh ban hang - thu tien.

2.3.3.1 Yeu cau qudn ly va nhu cau thong tin trong chu trinh.

- Lien quan den cac hoat dpng trong chu trinh ban hang to tien, ngu^i qudn ly

doanh nghiep can nhung thong tin lien quan tdi hoat dpng thpc hipn trong chu trinh, tinh

trang nguon lire, d6i tupng tham gia trong chu trinh va kiem sodt qua trinh xii ly thong tin ciia chu trinh Cac thong tin chu yeu cung cdp cho nguai dung :

•Bat hang cua khach va viec toe hien dat hang.

•Miic dp hai long cua khach vdi dat hang

•Phan tich doanh thu ban hang theo thai gian.

•Hang ton kho.

Trang 32

SVTH: Nguyin Minh Chau - DH1OKTTrang 18

noan tnien ne tnong iaem soat npi DpLtVHU: ins innn ^uoc Viet Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.^_^

• Cong no ph^i thu khach hang, v.v

(ThS Thai Phtic Huy va ThS Nguyin Phu&c Bao An 2012 Trang 180)

2.3.3.2 To chuc thu thap, lvu tru va luan chuyen dfl- lieu, thong tin trong chu trinh.

2.3.3.2.1 Hoat dong dat hang

Hoat dong nhan dat hang tao ra dong dix lipu ve hoat dpng ban hang cho phep thuc hien theo kha nang hien co ciia doanh nghiep nham dap ling yeu cau

ctia khach hang Noi dung glm:

-Npi dung hang hoa, dich vu yeu cau cua kh^ch hang se thuc hien.

-Thong tin vg khach hang yeu cau.

-Doi tupng xet duyet hoat dong ban hang dupe thuc hien.

? Chung tir

Ten gpi cac cluing tir su dung trong hoat d^ng nay co the khac nhau o moi

doanh nghiep nhung d6u phM thu thap npi dung tr^n

-Dem dat hang ducrc xet duyet: sir dung don hang cua khach hang de xac nhan va xet duypt cho phep thuc hien don hang.

-Lenh ban hang: Lap chiing tir mpnh lenh the hien npi dung hang h6a, dich

vu se thpc hien theo yeu clu cua khach hang Chiing tu nay thong thubng dupe

su dpng trong npi bp doanh nghiep va ten gpi co the thay doi tuy doi tupng

nhan thong tin.

-Hap dong ban hang: Su dung khi co su cam ket, rang bupc giua khdeh

hang va doanh nghipp ve npi dung yeu cau ciia khach hang da dupe cho phep

thuc hipn.

-Cac chung tie mang ten gpi cua cac hoat dong khacse thuc hien trong chu trinh doanh thu tren co so hoat dong dat hang nhu phieu xuat kho, phiSu giao

hang,

-^TS chuc dong dir lifu va luan chuyen chung tir.

Can cii vao e^e bp phan co nhu cau sii dpng thong tin tir hoat dong dat hang, phuong thiic chuyen thong tin, phuong thiic xu ly de to chiic ddng dur lieu va

luan chuy^n chiing tir cho hoat dpng dat hang

(ThS Thai Phtic Huy va ThS Nguyin Phu&c Bao An 2012 Trang 182)

Luu d6 BQnh 2.1 minh hoa xii ly don dat hang thu cong vdi su tham gia cua

bp phan la Phong kinh doanh

Trang 33

Trang 19SVTH: Nguyin Minh Chau - DH10KT

Hinh 2.1: Lira do xur ly dat hang thu cong.

# Xur ly don dat hang bang may (Hinh 2.2)

- Trong tnrong hop xu ly bang may thl thong tin va du lieu dupe luu tru

va tray6n di blng chiing tu va tap tin du lieu don hang Chiic nang bg phannao co th6 nhan hoac xult du lieu, thong tin tit tap tin du ligu don hang thikhong cSn nhan chiing tit cua hoat dgng dat hang Chiic nang nao khongtray xult dugc vao tap tin du lieu se nhan mpt chiing ttr duoc lap ra tit hoat

dgng dat hang.

Phong Kinh doanh

: ins irmn ^uoc viet noan mien ne mong mem soat noi Dp

Trang 34

Hinh 2.2: Liru do xir ly don dat hang bang may.

2.3.3.2.2 Hoat d^ng cung cap hang hoa, dich vu.

Hoat dong nay se xac nhan hang hda, dich vp da cung cap hoac hoan thanh

chuyen giao cho khach hang thong qua chiing tu hoac tap tin luu trii dft lieu

* Chiing tir

-Phieu xuat kho da xac nhan npi dung hang hoa th\rc te xuat kho.

-Phieu giao hang da xac nhan noi dung hang hoa thuc te da giao cho khach hang hoac cho don vi van chuyen de giao cho khach.

-Bien ban nghiem thu dich vu hoan thanh: xac nhan miic do va khoi luqng cong viec hoan thanh.

Phong kinh doanh Hoan ttuen He ttiong laem soat noi boUVttD: lbs Tiinn ^uOc Viet

Chu trinh ban hang - thu tiln tai Xi ngtuep Bao bi An Giang

Trang 35

KQnh 2.3: Lira do minh hga boat dong su^t kho giao hang

(ThS Thai Phiic Huy va ThS Nguyin Phu&c Bao An 2012 Trang 185)

^ Trirfrng hgfp sir ly bang may tinh (Hinh 2.4)

- Trong tnrfrng hop nay, noi dung th^c te thuc hien hoat dpng xuit kho

giao hang dupe luu trft va trayen di bang chiing tir xuat kho va tap tin du lifu giao hang Chiic nang, bp phan nao co the tray xuat dfl Upu, thong tin tir tap tin giao hang tin khong can nhan chiing tir hoat dong nhan dat hang Bo

phan nao khong tray xuat dupe tir tap tin du lipu thi nhan mot chiing tirdupe lap tir hoat dng cung cip hang h6a

Phieu giao hang

Phieu xuat

I Phong kinh

\ doanh

Phidu xudt kho

Chu trinh ban hang - thu tiln tai Xi nghiep Bao bi An Giang

* To chic luSn chuyen chiing tir.~~

Trang 36

Hinh 2.4: Lira do hoat dpng su^t kho giao hang bang may

2.3.3.2.3 Hoat dpng ghi nhan, theo doi qua trinh ban h^ng.

# Chiing tir

-Cdc hoa don ban hang, dich vu, cac b^ng ke ban hang co xac nhan nghiep

vu cung cip Mng hoa, dich vp da dupe cho phep thuc hien va thpc tS thuc

Du li?u dcm

-DulisuKH.

- Du li^u Mug

hda

Bp phan giao hang

Moan mien ne tnong xiem soat npi no u vim: ins innn ^uoc Viet

Chu trinh ban hang - thu tien tai Xt nghiep Bao bi An Giang

Trang 37

Hinh 2.5: Lim do x^ ly nghi^p vn ban hdng thu cong

(ThS Thai Phuc Huy va ThS Nguyin Phuoc Bao An 2012 Trang 188)

? Tnrong hgp xv ly bdng may tinh (Hinh 2.6)

- Cac dir lif u mang ngi dung ciia cdc hoat dng nhdn dat hang, xuat kho duoc lira trii trong cac tap tin don dat hang va tap tin dir lieu giao hang Cac

tap tin nay la d6 ghi nhan nghiep vu ban hang Do kha nang xii ly ciia may,cac noi dung ghi nhat ky, theo doi chi tiSt hang ton kho, no phai thu duoc xu

ly dong thbi boi phan mem

(ThS Thai Phuc Huy va ThS Nguyin Phuoc Bao An 2012 Trang 189)

Jtioan ttuen He thOng Jaem soat noi boU VHD: lbs Trinh Quoc Viet

^Dir lieu lira trir.

- Hoa don ban hang (so hoa don, ngay, khach hang, mat hang, so lugng, gia ban, thue xuit, gid tri, dieu khoan thanh toan, tai khoan ng, tai khoan co, )

* To chirc luan chuyen chiing tir.

Trang 38

Hinh 2.6: Lvu do xa ly nghiep vu ban h^ng bang in;iy tinh.

(ThS Thai Phiic Huy va ThS Nguyin Phitac Bao An 2012 Trang 189)

2.3.3.2.4 Hoat dpng thu tien.

-Hoat dong nay phan anh noi dung thtrc te thtrc hien qua trinh thanh toan cua kh^ch hang doi vdi cac hang hoa, dich vp da dupe cung cap

^Du lieu luu tru.

Du Keu thanh toan (so chiing tir, ngay, khach hang, so tien, hoa don, tai kho^n co va tai khoan np, )

Chu trinh ban hang - thu tign tai Xi nghiep Bao bi An Giang

Trang 39

Hinh 2.7: Lira do hoat dong thu tien(ThS Thai Phuc Huy va ThS Nguyin Phu&c Sao An 2012 Trang 191)

B^ngd5ichi^u

c^ngn^

S^^chi tietni;

Chu trinh ban hang - thu tien t^i Xi nghiep Bao bi An Giang

U^ To chuc luan chuyen chung tir.

- Bo phan, doi tacmg thuc hien chiic nang xu ly nQi dung nao se nhan dugc chiing tit hoac tray xuat vao cac tap tin du: lieu tuomg ung.

Trang 40

Trang

SVTH: Nguyen Minh Chau - DH10KT

Hinh 2.8: Lira do hoat dong thu tien trong phuong thiic xu ly may.(ThS Thai Phuc Huy va ThS Nguyin Phuac Bao An 2012 Trang 192)

2.3A To chirc theo doi cong ngr phai thu.

-Ng phai thu phat sinh trong truong hop thuc hien b^n chiu cho khachhang Co hai each thiic theo doi chi tiet no phai thu

2.3.4.1 Quan ly theo doi no phai thu theo khach hang.

-Tat ca cac nghiep v\i ghi no hoac giam ng deu quan ly chi tiet cho tirngkhach hang thong qua cac so chi tilt ng phai thu hoac tap tin chi tiet ng phai

thu cua khach hang Cach nay ap di^ng cho doanh nghiep co nhieu nghiep vu

ban chiu cho khach hang va gid tri mfii giao dich khong Ion do do khi thanh

todn, khach hang co the thanh toan mgt Ian cho nliieu nghigp vp.

Hoan mien ne mong laem soat noi t>g\jvhu: ins innn ^uoc Viet Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.

?Trirfrng h^p xir ly bang may tinh (Hinh 2.8)

Định dạng
Số trang	132
Dung lượng	8,26 MB