MUA HNG V N PHI TR

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QUY TRNH: MUA HNG V N PHI TR M: Ngy hiu lc: K duyt:

TNG QUAN QUY TRNH

nh ngha quy trnh

Quy trnh mua hng v n phi tr bt u t khi cc phng ban, b phn lp phiu yu cu mua hng cho n lc vic thanh ton tin hng cho nh cung cp c hon tt.

Quy trnh ph

Quy trnh mua hng v n phi tr bao gm 4 quy trnh ph sau: Quy trnh mua hng Quy trnh nhn hng mua Quy trnh thanh ton cho nh cung cp Quy trnh xem xt nh cung cp

i tng tham gia

Cc i tng trng yu tham gia trong quy trnh: Nh cung cp B phn yu cu mua hng, b phn mua hng B phn kinh doanh K ton thanh ton K ton cng n Ph Gim c kinh doanh Gim c

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QUY TRNH: MUA HNG V N PHI TR M: Ngy hiu lc: K duyt:

CC CHNH SCH CA QUY TRNH Phn loi B phn mua hng chu trch nhim lp d tr mua hng (s lng v gi tr) v gi bn sao cho K ton thanh ton theo di. B phn hnh chnh chu trch nhim mua vn phng phm v thit b vn phng Lp D tr mua hng, D ton chi ph D tr mua hng, D ton chi ph c lp cn c vo nhu cu, sn xut s dng thc t v tc gia tng v sn lng tiu th, c Trng B phn, Gim c hoc Ph Gim c u quyn ph duyt theo thng, qu, nm D tr nm chuyn cho B phn k hoch vt t trc 03 thng D tr qu gi trc 01 thng Trng hp mua hng t xut phi c s ph duyt ca Gim c hoc Ph Gim c c u quyn. Cc b phn c trch nhim i vi cc chi ph thuc phm vi phng qun l theo chnh sch ca cng ty Hp ng mua hng v ph duyt Hp ng c lp theo Chnh sch , quy nh ca cng ty

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QUY TRNH: MUA HNG V N PHI TR M: Ngy hiu lc: K duyt:

Quy trnh: Mua hng v n phi tr

Xng v Nh cung B phn khc cp

Yu cu mua hng

Mua trong nc

Nhn hng mua

B phn mua hng

Lp d tr mua hng

Theo di i chiu vi nh cung cp

Trng b phn /Ban Gim c

Ph duyt

K ton thanh ton

Thanh ton cho nh cung cp

Phiu nhp kho Phiu yu cu mua hng Phiu qun l cht lng Ho n n t hng

Chng t

D tr mua hng

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

Quy trnh: Mua hng v n phi tr Quy trnh: Mua hng

b phn khc

Yu cu mua hng

Xung v

B phn k ton vt t

i chiu vi d ton

i chiu hp ng nguyn tc

C Gi n t hng

Lp H Khng Khng
La chn nh cung cp Lp phiu so snh nh cung cp

Trng hp t xut Gim c

Ph duyt

Ph duyt

Chng t

Yu cu mua hng

Yu cu mua hng

Yu cu mua hng

Yu cu mua hng

Hp ng L/C

Hp ng L/C

MC TIU

Nhm duy tr vic cung ng y hng ha v nguyn vt liu cn thit.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

TH TC 1. 1 Lp yu cu mua hng

Ai Cng vic Khi no Cch thc thc hin

Nhn vin B phn sn xut hoc cc b phn khc. Lp yu cu mua hng. Khi vic cung cp nguyn vt liu v cng c, dng c c yu cu. B phn bn hng lp Phiu yu cu mua hng i vi giy v cc ph liu chnh dng trong sn xut, B phn mua hng lp yu cu mua vt t B phn k thut c in lp yu cu mua my mc thit b in y Phiu yu cu mua hng i vi nguyn vt liu v cn phi c ch k ca Qun c phn xng hoc hon tt Phiu yu cu mua hng: ti sn c nh, cng c dng c, vn phng phm v phi c ch k ca cc trng b phn. Bo m rng cc yu cu mua hng c cho php v ph duyt ng cp.

Mc ch

1.2 Nh qun l ph duyt mua hng Ai Cng vic Khi no Cch thc thc hin Mc ch Trng cc b phn, Gim c hoc Ph Gim c c u quyn Ph duyt yu cu mua hng c xut. Phiu yu cu mua hng c lp v k tn ngi lp. K tn ph duyt vic mua hng. Bo m rng cc yu cu mua hng c cho php bi Trng b phn c lin quan.

1.3

La chn nh cung cp

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

Ai Cng vic Khi no

B phn mua hng, b phn c lin quan n vic mua hng chn. La chn nh cung cp c gi v cht lng tt nht. B phn mua hng nhn c Phiu yu cu mua hng c s chp thun ca cc cp qun l tng ng, trng hp ny cha c hp ng nguyn tc. La chn ti thiu 3 nh cung cp bng cch s dng cc ngun thng tin khc nhau. Nhm m bo rng cc nh cung cp l c la chn mt cch tt nht v mt gi v uy tn.

Cch thc thc hin Mc ch 1.4 Ai Cng vic Khi no Cch thc thc hin Mc ch 1.5 Ai Cng vic Lp phiu so snh

B phn mua hng. Lp phiu so snh gia cc nh cung cp c la chn. Sau khi chn ra 3 nh cung cp tt nht. S dng Phiu so snh nh cung cp. Nhm m bo rng cc nh cung cp l c la chn mt cch tt nht v cng bng nht.

Ban Gim c ph duyt mua hng Ban gim c. Ph duyt vic mua hng bng cch chn ra cc nh cung cp tt nht v ph hp nht. Nhn c y Phiu so snh, Bng bo gi v cc thng tin v cc nh cung cp t B phn mua hng. Gim c, Ph gim c kinh doanh s k ph duyt vic mua hng sau khi xem xt bng so snh. Nhm m bo rng cc yu cu mua hng c ph duyt ng bi Qun c phn xng v c cc cp qun tr thch hp thng qua.

Khi no Cch thc thc hin Mc ch

1.6 Lp hp ng

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

Ai Cng vic Khi no Cch thc thc hin

B phn mua hng v cc b phn lin quan n vic mua hng. Son tho hp ng. Sau khi Ban gim c ph duyt mua hng Lp hp ng vi nh cung cp vi nhng iu khon c xem nh nhng tha thun c bn cho cc n t hng trong tng lai. Phi c Ban gim c thng qua. Hp ng thng c lp di dng hp ng nguyn tc/hp ng v vic Thng c lp vo u nm. Hp ng cn phi c lp i vi vic mua hng ho c s lng ln. Cc hot ng mua hng ha u phi c hp ng.

Mc ch 1.7 Ai Cng vic Khi no: Cch thc thc hin Mc ch Gi n t hng

B phn mua hng. V cc b phn c lin quan lp Gi n t hng cho nh cung cp. Nh qun l thch hp thng qua vic mua hng c ph duyt. Gi n t hng cho nh cung cp v sp xp lch giao nhn. B phn mua hng v cc b phn lin quan n vic mua hng ch ng kim sot lch giao nhn cho mc ch s dng.

1.8 Lp d ton chi ph (thng, qu, nm)

Ai

Cc b phn c s dng chi ph: Trng B phn kinh doanh Trng b phn qun l hnh chnh Trng b phn qun l cht lng, b phn k thut Trng b phn k ton

Cng vic Khi no

Lp d ton chi ph pht sinh trong b phn (thng, qu, nm). Ngy 05 hng thng

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

Cch thc thc hin

Cn c vo nhu cu s dng thc t thuc phm vi do b phn mnh qun l, cn c vo nh mc s dng ca cc k trc v tc gia tng nhu cu s dng, cn c vo mc tn kho hin c Trng cc b phn s lp d ton chi ph trong thng, k nhn v chuyn cho b phn k ton theo di Cc khon mc chi ph trong bng d ton cn thit phi c s ghi chp tht c th v s lng, nh gi v thnh tin (nu khon mc l con s tng hp th phi c bng gii trnh nh km) B phn kinh doanh: chu trch nhim v tt c cc khon chi ph lin quan n vic bn hng nh: Chi ph chm sc khch hng Hoa hng cho khch hng Chi ph qung co, qung b Chi ph mua ti liu nghin cu trong cng tc mua hng Chi ph in thoi di ng cho nhn vin bn hng Chi ph bc xp, cu ng, chuyn ch hng ho Chi ph giao dch khch hng Chi ph v xng v khu hao xe gn my cho nhn vin bn hng i cng tc Cc chi ph khc pht sinh trong b phn qun l (nu c) B phn qun l cht lng: Chu trch nhim v cc khon mc chi ph trong b phn nh: Chi ph kim nh, thm nh cht lng sn phm Chi ph th nghim bt, du FO, giy Chi ph v dng c th nghim o lng Cc chi ph khc pht sinh trong b phn qun l (nu c) B phn qun tr hnh chnh: chu trch nhim v cc khon khon mc chi ph trong b phn nh: Chi ph tin n cng nghip Chi ph bo h lao ngChi ph sa cha nh nh xng Chi ph tip khch, chi ph bo tr cc vt dng vn phng

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG Chi ph o to, chi ph v an sinh x hi Chi ph v mua sm trang thit b vn phng Chi ph v vn phng phm Cng tc ph, chi ph mua ti liu cho cc phng ban Chi ph s dng card in thoi di ng trong cng ty (tr b phn KD TT) Chi ph v in thoi c nh Chi ph in nc ton cng ty Chi ph v lng, vi tnh, mng my tnh ton cng ty. Cc loi chi ph khc c lin quan trong phm vi b phn (nu c) B phn vt t: Chu trch nhim kim sot cc loi ti nguyn giy v vt t da trn nhu cu s dng do b phn k thut cung cp nh: Giy sn xut v giy vn Vt t sn xut Dng c, ph tng, vt t sa cha (c v khng c nh mc) Khi ch ph thc t pht sinh, trng b phn phn cng nhn vin trong b phn tin hnh ghi chp cp nht cc chi ph pht sinh Cui thng, qu nm, cn c vo d ton v thc t pht sinh theo s theo di chi ph, cc b phn tin hnh phn tch tnh hnh thc hin k hoch chi ph Mc ch L cn c phng k ton chi tin, kim tra ngn sch v theo di cc khon chi ph pht sinh tng phng ban nhm kim tra, i chiu vi s liu ca phng k ton, lm c s lp d ton v phn tch chi ph pht sinh. 1.9 Ai Cng vic Khi no Lp bng phn tch chi ph B phn k ton (k ton qun tr) i chiu chi ph mua hng pht sinh vi cc b phn Cui thng, cui qu, cui nm M: Ngy hiu lc: K duyt:

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: MUA HNG M: Ngy hiu lc: K duyt:

Cch thc thc hin

Cui thng, Trng b phn s phi tin hnh tng hp tnh hnh thc hin k hoch v chi ph pht sinh trong thng v gi v b phn k ton. Nhn vin k tan s i chiu s nht k do k ton ghi chp vi s theo di chi ph ca tng b phn (trong giai on u) i chiu vi bng tng hp tnh hnh thc hin k hoch ca trng b phn Phc v qun l chi ph mua hng ca tng b phn

Mc ch

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: NHN HNG MUA Quy trnh: Chu trnh mua hng Quy trnh ph: Nhn hng mua
Ngi s BP qun l dng cui cht lng cng

M: Ngy hiu lc: K duyt:

Kim tra cht lng ca hng mua

Hng ha tt khng?

BP kho

Khng

ng cho nhp hng vo kho

Tr li hng v ngng giao dch

BP mua hng

trnh ln nh qun l c thm quyn

Tr li hng

Nhn hng c km theo iu kin

Quy trnh khc c lin quan

Hng tn kho Quy trnh nhp kho NVL

MC TIU

Chng t

Phiu xc nhn cht lng

Phiu xc nhn cht lng

Phiu nhp kho

Nhm m bo rng hng ha/ dch v nhn c l ng vi n t hng.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: NHN HNG MUA M: Ngy hiu lc: K duyt:

TH TC 2.1 Ai Cng vic Kim tra cht lng hng ha mua B phn qun l cht lng/ Th kho/ Ngi s dng cui cng. Kim sot cht lng hng ha mua, c thc hin i vi hng ha c s lng ln, nh v t bit. Kim sot cht lng hng ho mua c thc hin i vi tt c cc loi hng ho khi nhp kho phi c s gim st, xc nhn s lng hng nhp nhp ca bo v Sau khi hng c a n x nghip ch c a vo kho. Kim tra xem cht lng hng ha c tun th ng nh trn hp ng. Nhm m bo rng cht lng hng ha mua t yu cu.

Khi no Cch thc thc hin Mc ch

TRNG HP HNG HA T YU CU 2.2 Chp thun cho hng ha nhp kho Ai Cng vic Khi no Cch thc thc hin Mc ch Th kho/ B phn qun l cht lng. Cho php hng ha nhp kho. B phn qun l cht lng, ngi s dng cui cng v th kho hi lng vi hng ha c nh cung cp chuyn n. Tnh ton/ xem xt v lu tr hng ha trong kho theo ng nh cc th tc hng tn kho. Nhm m bo rng hng ha/ dch v nhn c l ph hp vi n t hng.

TRNG HP HNG KHNG T YU CU 2.3 trnh ln nh qun l Ai Cng vic Khi no B phn mua hng. Thng tin cho nh qun l rng hng ha khng t yu cu. Sau khi kim tra cht lng hng ho.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: NHN HNG MUA M: Ngy hiu lc: K duyt:

Cch thc thc hin

Thng tin cho nh qun l chi tit v cc trng hp hng mua khng t yu cu. Nhm nh qun l a ra hng gii quyt.

Mc ch 2.4 Gii quyt Ai

B phn mua hng / Gim c hoc Ph gim c c u quyn Qun c phn xng/Ph gim c kinh doanh/Gim c. a ra quyt nh da trn thc t hng ha khng t tiu chun nh tha thun. Cht lng hng ha c bo co trc khi c lu kho. Nh qun l s quyt nh nh sau. Ph gim c/Gim c quyt nh tr li l hng v ngng giao dch mua bn vi nh cung cp ny. Qun c phn xng tr li l hng cho nh cung cp. Qun c phn xng chp nhn l hng vi iu kin c th hin trn bng xem xt nh cung cp.

Cng vic

Khi no Cch thc thc hin

Mc ch

Nhm tm ra cch gii quyt thch ng.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: THANH TON CHO NH CUNG CP M: Ngy hiu lc: K duyt:

Quy trnh: Chu trnh mua hng Quy trnh ph: Thanh ton cho nh cung cp
Khch hng

B phn mua hng

Thu thp cc ti liu h tr cho vic thanh ton

in vo phiu ngh thanh ton

K ton thanh ton

Nhn v kim tra h s thanh ton hp l

i chiu vi d ton chi v k hoch d tr vt t

Tin hnh thanh ton

K ton trng

Ph duyt

Gim c PG

Ph duyt

Quy trnh khc c lin quan

Thanh ton tin (tin mt v tin gi)

Phiu ngh thanh ton

D ton chi K hoch d tr vt t

Chng t

Phiu nhp kho Phiu kim tra cht lng Ho n n t hng (bn sao)

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: THANH TON CHO NH CUNG CP M: Ngy hiu lc: K duyt:

MC TIU

Nhm m bo rng Cng ty thanh ton tin hng ha dch v nhn c ng gi, ng ni v thi gian tha thun.

TH TC 3.1. Thu thp ti liu cn thit cho vic thanh ton Ai Cng vic Khi no B phn mua hng/ Nhn vin mua hng. Thu thp cc ti liu cn thit cho vic thanh ton. Nhn c y ti liu t nh cung cp nh: ha n, phiu nhp kho, yu cu mua hng c ph duyt, phiu xc nhn cht lng, n t hng Trong trng hp b phn khc B phn mua hng trc tip t mua hng ha th b phn t lp cc th tc cho vic thanh ton. Thu thp ha n, phiu nhp kho, yu cu mua hng c ph duyt, phiu xc nhn cht lng, n t hng. i vi thanh ton nc ngoi th i hi mt s ti liu khc nh hp ng m L/C. C y nhng ti liu trn th yu cu thanh ton mi c gi tr.

Cch thc thc hin

Mc ch

3.2 Ai

in vo yu cu thanh ton B phn mua hng/cc b phn khc lin quan, khch hng. in vo Phiu ngh thanh ton. Sau khi thu thp c tt c cc ti liu cn thit phc v cho vic thanh ton. Thu thp mu Phiu ngh thanh ton t B phn k ton, in y thng tin vo v c k duyt bi qun l b phn. nh km tt c cc ti liu cn thit ny li vi nhau. Nhm m bo cc y h s yu cu thanh ton tin hng.

Cng vic Khi no

Cch thc thc hin

Mc ch

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: THANH TON CHO NH CUNG CP 3.3 trnh sang phng k ton Ai Cng vic B phn mua hng/cc b phn khc lin quan. Trnh Phiu ngh thanh ton c nh km cc ti liu cn thit sang phng k ton do b phn mua hng hoc do khch hng lp. Sau khi thu thp cc ti liu cn thit cho vic thanh ton v in y vo Phiu ngh thanh ton. Phiu ngh thanh ton nht thit phi c trnh sang B phn k ton vo ngy th 2 hoc th 5 trong tun trong thi hn thanh ton ca nh cung cp v khng tr hn ngy th 5 ca thng tip theo so vi ngy trn ha n GTGT ca nh cung cp. a nhng ti liu ny v yu cu thanh ton sang B phn k ton. Nhm B phn k ton tin hnh thanh ton. M: Ngy hiu lc: K duyt:

Khi no

Cch thc thc hin Mc ch

3.4 Ai

Kim tra yu cu thanh ton K ton thanh ton/K ton trng. Kim tra cc yu cu thanh ton c trnh t cc b phn khc. Nhn c tt c cc ti liu cn thit cho vic thanh ton v m bo yu cu thanh ton c in y . Kim tra xem ti liu c y khng, ti thiu phi c ha n v phiu nhp kho (hoc cc chng t/ ti liu tng t chng minh rng nguyn vt liu/ ti sn mua thc s l ti sn ca Cng ty). Xc nhn trn h thng k ton l nh cung cp ny vn cha c thanh ton. K ton trng k xc nhn vo Phiu ngh thanh ton. Nhm m bo rng khon phi tr l ng, nh cung cp khng b thanh ton trng v yu cu thanh ton c lp da trn c s cc ti liu y .

Cng vic Khi no

Cch thc thc hin

Mc ch

3.5 Gim c thng qua yu cu thanh ton Ai Cng vic Khi no Gim c/ PG c u quyn. Thng qua yu cu thanh ton c K ton trng ph duyt. Yu cu thanh ton c K ton trng thng qua v k duyt s c gi n Gim c/ PG kinh doanh k duyt v thng qua.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: THANH TON CHO NH CUNG CP Cch thc thc hin Mc ch 3.6 Ai Cng vic Khi no Cch thc thc hin Gim c k duyt thng qua yu cu thanh ton. Mi yu cu thanh ton i hi phi c Gim c/ PG kinh doanh duyt. M: Ngy hiu lc: K duyt:

Tin hnh thanh ton Th qu / K ton thanh ton. Thanh ton cho nh cung cp vi s tin tng ng. Yu cu thanh ton c Gim c thng qua. Thanh ton cho nh cung cp c th di dng chuyn khon hoc chi tin mt. Tuy nhin, vic chuyn khon c khuyn khch thc hin do l do an ton N N C C C C 3311 (Phi tr nh cung cp- trong nc) 3312 (Phi tr nh cung cp- nc ngoi) 1111 (Tin mt ti qy VND) 1112 (Tin mt ti qy USD) 1121 (Tin gi ngn hng VND) 1122 (Tin gi ngn hng USD)

Mc ch

Nhm m bo rng Cng ty thanh ton tin hng/ dch v thc t nhn c ng gi, ni v thi gian thanh ton.

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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: XEM XT NH CUNG CP M: Ngy hiu lc: K duyt:

Quy trnh: Chu trnh mua hng Quy trnh ph: Xem xt nh cung cp

Ban gim c

Ph duyt nh cung cp

BP mua hng

Xem xt nh cung cp v a ra nhn xt

Thu thp kin ca ngi s dng v a ra nhn xt

trnh bng xem xt nh cung cp ln Ban gim c

Chng t

B phn c lin quan

K duyt trn bng xem xt nh cung cp

Phiu xem xt nh cung cp

Phiu xem xt nh cung cp

MC TIU

Nhm m bo rng cc nh cung cp hng ho/ dch v u c xem xt, kim tra.
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QUY TRNH: MUA HNG V N PHI TR QUY TRNH PH: XEM XT NH CUNG CP M: Ngy hiu lc: K duyt:

TH TC 4.1 Xem xt, thu thp kin cch s dng v a ra nhn xt cc nh cung cp Ai Cng vic Cch thc thc hin B phn mua hng v cc b phn khc c lin quan. nh gi cc nh cung cp nguyn vt liu cho sn xut, thu thp kin ngi s dng v a ra nhn xt. 3 thng mt ln. Bt u k hp ng mi. B phn mua hng tin hnh phng vn ngi s dng v a ra nhn xt Dng Phiu xem xt nh cung cp nhn xt vo mu trn, k tn v chuyn sang b phn k hoch. Da vo phiu nh gi ca qun l cht lng v cht lng vic p ng nhu cu v thi gian giao hng v gi c chuyn sang lnh o ph duyt, b phn mua hng c th a ra nhn xt da trn cch nhn tng th v nh cung cp. B phn mua hng c th a ra nhn xt da trn cc nhn tng th v nh cung cp.

Khi no

Mc ch

4.2 trnh bng xem xt nh cung cp ln Ban gim c Ai Cng vic B phn mua hng. trnh bng xem xt nh cung cp vi kin ca B phn mua hng v phn xng. Nhn c kin ca ngi s dng v c b phn mua hng v qun l cht lng thng qua. trnh ln Ban gim c k duyt. B phn mua hng v qun l cht lng nm c nhng thng tin v cht lng nh cung cp v chp thun kin ca ngi s dng.

Khi no Cch thc thc hin Mc ch

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