Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

KIM SOT NI B CHU TRNH HNG TN KHO TI TNG CNG TY C PHN DT MAY HA TH
INTERNAL CONTROL INVENTORIES CYCLE IN HOA THO TEXTILE-GARMENT JOINT STOCK CORPORATION SVTH: Nguyn Anh Tn
Lp 32K06.2 Khoa K ton, Trng ai hc Kinh T

GVHD: TS. Hong Tng

Khoa K ton, Trng ai hc Kinh T
TM TT Ngy nay, kim sot ni b ang ng mt vai tr ht sc quan trng trong hot ng kinh t ca cc doanh nghip v t chc. Kim sot ni b gip cc nh qun tr qun l hu hiu v hiu qu hn cc ngun lc kinh t, gp phn hn ch ti a nhng ri ro pht sinh trong qu trnh sn xut kinh doanh. Trong hng tn kho lun l trung tm ca s ch trong doanh nghip. Hng tn kho thng chim t trng ln, s lng nghip v nhp xut ln, hng tn kho li c ct tr nhiu ni v vic xc nh tnh trng ca hng tn kho l mt cng vic kh khn nn d pht sinh ra cc gian ln v sai st. Chnh v vy, bi bo ny hng n vic hon thin h thng kim sot ni b nhm hn ch cc gian ln v sai st, gp phn bo v ti sn ca n v c s dng ng mc ch v hiu qu. ABSTRACT Today, internal control is playing a crucial role in economic activities of enterprises and organizations. Internal controls help managers to manage effectively and efficiently than other economic resources, contributing to minimize risks arising in the course of business. In which inventory is always the center of attention in the business. Inventories often constitute a large proportion, the number of large import and export business, inventory was stored in many places and the determination of the status of the inventory is a difficult task should be easy to generate time fraud and errors. Therefore, this paper aims to improve the system of internal controls to limit fraud and errors, will help protect the assets of the unit is used for proper purposes and effects.

1. Tng quan 1.1. Mc tiu nghin cu Da trn vic h thng ha c s l lun v kim sot ni b chu trnh hng tn kho, v thc trng cng tc kim sot ni b ti Tng Cng ty CP Dt May Ha Th t xut cc gii php nhm hon thin h thng kim sot ni b cho Tng Cng ty. 1.2. i tng v phm vi nghin cu i tng nghin cu l nhng vn lin quan n cc nghip v nhp kho, xut kho, v qun l hng tn kho ti Tng Cng ty CP Dt May Ha Th. Phm vi nghin cu l cc qu trnh nhp xut kho v qun l tn kho ti vn phng Tng Cng ty, thng qua cc chng t lin quan v cc quy nh, quy ch ti cng ty. 1.3. Phng php nghin cu ti s dng phng php nghin cu ch yu l phng vn, quan st kt hp vi vic thu thp v nghin cu cc ti liu lin quan n chu trnh.
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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

2. C s l lun v kim sot ni b chu trnh hng tn kho 2.1. Khi nim v kim sot ni b chu trnh hng tn kho Chu trnh hng tn kho l mt qu trnh vn ng ca hng tn kho t vic mua hng nhp kho phc v cho hot ng sn xut kinh doanh hay nhp kho thnh phm ch tiu th, lu kho ch sn xut hay tiu th, cho n vic xut kho s dng cho hot ng sn xut hay tiu th. Kim sot ni b chu trnh hng tn kho bao gm cc c ch nghip v; cc quy trnh; cc quy ch nghip v cng vi mt c cu t chc nhm lm cho hot ng ca doanh nghip c hiu qu, hn ch cc gian ln v sai st trong qu trnh nhp, xut v qun l tn kho. 2.2. Kim sot ni b v chu trnh hng tn kho 2.2.1. Cc th tc kim sot v nghip v mua hng, nhp kho Cc th tc kim sot bao gm: Vic lp n t hng phi c cn c r rng; Ngi nhn hng m, kim tra hng v i chiu vi n t hng hoc hp ng mua hng v yu cu mua hng c ph chun; K ton kim tra, so snh i gia cc chng t vi nhau, m bo cc thng tin trng khp vi nhau mi thc hin vic ghi s; Nhng ha n lin quan n hnh mua nhng ang i trn ng th cn qun l ring; Quy nh thi hn lun chuyn chng t mua hng ln phng k ton ghi s kp thi; Lp bn k cc chi ph c tnh vo gi gc ca hng mua; i chiu s liu gia hng mua vo gia th kho vi k ton chi tit; M ti khon chi tit theo di nghip v mua hng t cc bn lin quan. 2.2.2. Cc th tc kim sot v nghip v qun l tn kho Cc th tc kim sot bao gm: B phn kho phi c lp vi b phn mua hng, b phn nhn hng v k ton; nh k b phn c lp kim k i chiu s liu vi th kho v s k ton chi tit hng tn kho; Mi vt t, hnh ha nhp kho u phi c y chng t chng minh ngun gc; S dng ti khon ngoi bn theo di theo di vt t khng thuc quyn kim sot ca doanh nghip; Qun l ring bit hng tn kho thuc quyn kim sot v khng thuc quyn kim sot ca doanh nghip; Vt t hng ha trong kho c nhp theo th t v xut theo th t nhp vo; nh gi cht lng hng tn kho qua kim k; Xy dng b m hng tn kho; theo di hng gi i bn. 2.2.3. Cc th tc kim sot v nghip v xut kho Cc th tc kim sot bao gm: B phn c nhu cu s dng vt t phi lp phiu Phiu yu cu s dng vt t; Vic ph chun xut vt t phi c lp da trn lnh sn xut hoc n t hng c ph chun; Phiu xut kho phi c lp da trn phiu yu cu s dng vt t c ph chun; Cch ly cc chc nng lp, duyt, th kho v k ton; Cc nghip v xut kho thnh phm, hng ha phi cn c vo hp ng bn hng hoc n t hng c duyt; K ton kim tra tnh hp php ca cc chng t i chiu cc thng tin gia cc chng t vi nhau, m bo cc thng tin trng khp mi thc hin vic ghi s; S dng phiu xut kho c nh s trc v ghi s theo th t .

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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

3. Thc trng cng tc kim sot ni b chu trnh hng tn kho ti Tng Cng ty CP Dt May Ha Th 3.1. V mua hng, nhp kho Quy trnh kim sot ni b qu trnh mua hng, nhp kho c th hin nh trong Hnh 1 phn no hn ch c cc gian ln v sai st. Tuy nhin, vn cn mt s hn ch nht nh nh n t hng c lp m khng c s xt duyt, bng nhp hng khng c ph duyt bi cc bn lin quan, hng mua ang i ng khng c theo di, khng quy nh thi gian lun chuyn chng t ln phng k ton, phn mm c th b s dng bi nhng ngi khng c thm quyn, khng theo di vic mua hng t cc bn lin quan, nhng iu ny l cho hng tn kho khng phn nh khng kp thi, sai st d pht sinh, gian ln t vic mua hng khng ng nhu cu, cht lng 3.2. V xut kho Hnh 3.

Hnh 1. Lu lun chuyn chng t qu trnh mua hng, nhp kho

Quy trnh kim sot ni b qu trnh xut kho c th hin nh trong Hnh 2 v

Hnh 2. Lu lun chuyn chng t qu trnh xut kho NPL

Hnh 3. Lu lun chuyn chng t qu trnh xut kho thnh phm i tiu th

Qu trnh xut kho ti cng ty c bn m bo c nghip v xut kho khng b

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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

b st, s liu v hng tn kho c ghi chp chnh xc, ghi nhn ng ti khon, ph duyt ng n, hng xut c kim tra cht lng y . Tuy nhin, hn ch ca cng ty l cha theo di hng gi i bn dn n vic ghi nhn nghip v xut kho thnh phm l sai thi im, khng quy nh thi hn lun chuyn chng t dn n vic ghi s chm tr, vic ghi nhn nghip v xut kho khong c cn c i chiu. 3.3. V qun l tn kho Qu trnh k ton ghi nhn theo di hng tn kho nh trong Hnh 4. nh k i chiu s liu gia th kho v k ton chnh sa cc sai st. b phn kho, th kho nhn hng v bo qun hng ring theo tng khu vc khch hng, xut hng theo th t nhp. Cui k tin hnh kim k Hnh 4. Lu hch ton chu trnh hng tn kho hng ha, bo qun hng khng phi ca n v khu vc ring. Tuy vy, vic s hng d tha ra sau qu trnh sn xut khng c x l kp thi tn ng lu nm, cc cng c dng c xut dng khng c theo di dn n mt mt, s dng sai mc ch, qu trnh kim k cn thc hin cha y lm cho gian ln v sai st c th pht sinh. 4. Mt s gii php nhm hon thin cng tc kim sot ni b chu trnh hng tn kho 4.1. V mua hng, nhp kho Trc khi gi n t hng ngi lp n t hng phi chuyn thng tin cho trng phng xt duyt. Cui k, mt bo co v s n hng khng c chp thun thun tin trong vic kim tra theo di. Vic Tng Cng Ty khng t chc b phn nhn hng, qu trnh nhn hng do th kho m nhn, khi nhn hng th kho ch lp mt Bng nhp hng khng c ph chun bi cc bn lin quan v khng c s xc nhn ca ngi chuyn hng v s hng m th

Hnh 5. Bo co n t hng khng c chp nhn

Hnh 6. Bng nhp hng sau khi hon thin

kho nhn nn vic gian ln v sai st c th xy ra. V vy, cn c s tham gia, ph duyt phng KHTT, phng QLCL, th kho v ngi vn chuyn. Ngoi ra, cn m ti khon theo di hng mua ang i ng v quy nh thi hn lun chuyn chng t nhp kho ln
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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

phng k ton ghi s kp thi. 4.2. V xut kho Vic ghi nhn nghip v xut kho v xut kho ch cn c vo phiu xut kho do phng Kinh doanh May lp m khng c cc chng t khc i chiu s l thiu cn c v d pht sinh sai st. Phng Kinh doanh May v n v sn Hnh 7. Phiu yu cu xut vt t xut lin h vi nhau thng tin v s lng v ngy xut m th kho v k ton khng h bit n, dn n trng hp nhn vin lp phiu xut kho ghi sai m hng hoc s lng xut th th kho s xut sai theo v k ton cng ghi nhn sai. Chng t xut l Phiu yu cu xut vt t. Ngoi ra, cn m ti khon theo di hng gi i bn l mt vic lm rt cn thit nhm qun l hng tn kho c tt hn, hn ch c cc gian ln v sai st xy ra. 4.3. V qun l tn kho Qu trnh kim k cn c thc hin nghim tc, vic khng kim k cc cng c dng c xut dng c th gy mt mt s dng khng ng mc ch, do cn thit phi tin hnh kim k. ng thi qu trnh kim k cc dng c xut dng c din ra nhanh chng v thun li, cn phi dn nhn trn cc dng c . Nhn da trn vic thit lp mt m s cho tng nghip v pht sinh. V d: KT- BLV-001, vi KT l k ton, BVL l bn lm vic, 001 l s chng t xut. Cn thit lp mt bng nh gi cht lng lm cn c nh gi hng tn kho v qu trnh kim k cn c s tham gia ca phng qun l cht lng vic nh gi c chnh xc. Ngoi ra, cn c s phi hp gia cc phng ban trong cng ty gii quyt tt s hng tha ra sau qu trnh sn xut c th l tm th trng thanh l tt s hng ny. 5. Kt lun Qua qu trnh tm hiu, nghin cu v h thng kim sot ni b chu trnh hng tn kho, mt s xut c a ra nh p dng h thng thng tin vi c s d liu thng nht, nng cao vai tr ca Ban kim sot, hon thin hn na qu trnh nhp xut tn, tng cng s phi hp gia cc phng ban trong hot ng kim sot. Do , nu h thng kim sot ni b ti Tng Cng Ty c ban lnh o quan tm v hon thin cc bin php kim sot hn na s gp phn gim thiu cc gian ln v sai st xy ra. TI LIU THAM KHO [1] i hc Nng, Trng i hc Kinh t, Khoa K ton (2007), Gio trnh K ton ti chnh doanh nghip, Nh xut bn Nng, TP Nng. [2] i hc Nng, Trng i hc Kinh t, Khoa K ton (2008), Gio trnh Kim ton cn bn, Nh xut bn Nng, TP Nng. [3] Khoa k ton kim ton Trng i hc kinh t H Ch Minh (2004), H thng thng tin k ton, sa i v b sung ln 2, Nh xut bn Thng k, TP H Ch Minh. [4] GS.TS Nguyn Quang Quynh TS. Ng Tr Tu (2006), Gio trnh Kim ton ti chnh, In ln 2 sa i b sung, Nh xut bn i hc Kinh t Quc dn, H Ni.
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