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MUA HNG V N PHI TR

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
M:
Ngy hiu lc:
K duyt:

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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



CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
M:
Ngy hiu lc:
K duyt:

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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


CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
M:
Ngy hiu lc:
K duyt:

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Quy trnh: Mua hng v n phi tr


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Phiu yu cu
mua hng

Thanh ton cho nh
cung cp


Mua
trong
nc









Nhn
hng
mua



Theo
di i
chiu
vi
nh
cung
cp

Ph duyt
Yu cu
mua hng

Phiu nhp kho

Phiu qun l cht
lng

Ho n

n t hng
Lp d tr
mua hng

D tr mua
hng

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG
M:
Ngy hiu lc:
K duyt:

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


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MC TIU Nhm duy tr vic cung ng y hng ha v nguyn vt liu cn thit.
Yu cu
mua hng
i
chiu
vi d
ton
Ph duyt
i
chiu
hp
ng
nguyn
tc
La chn
nh
cung cp
Lp phiu so
snh nh
cung cp
Ph
duyt
Lp
H
Gi n
t hng
Yu cu
mua hng
Yu cu
mua hng
Yu cu
mua hng
Yu cu
mua hng
Hp ng
L/C
Hp ng
L/C
Trng
hp
t
xut
C C
Khng
Khng

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG
M:
Ngy hiu lc:
K duyt:

Trang 6
TH TC
1. 1 Lp yu cu mua hng
Ai Nhn vin B phn sn xut hoc cc b phn khc.
Cng vic Lp yu cu mua hng.
Khi no Khi vic cung cp nguyn vt liu v cng c, dng c c yu cu.
Cch thc thc hin 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.
Mc ch Bo m rng cc yu cu mua hng c cho php v ph duyt ng
cp.
1.2 Nh qun l ph duyt mua hng
Ai Trng cc b phn, Gim c hoc Ph Gim c c u quyn
Cng vic Ph duyt yu cu mua hng c xut.
Khi no Phiu yu cu mua hng c lp v k tn ngi lp.
Cch thc thc hin K tn ph duyt vic mua hng.
Mc ch 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:

Trang 7
Ai B phn mua hng, b phn c lin quan n vic mua hng chn.
Cng vic La chn nh cung cp c gi v cht lng tt nht.
Khi no 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.
Cch thc thc hin La chn ti thiu 3 nh cung cp bng cch s dng cc ngun thng tin
khc nhau.
Mc ch Nhm m bo rng cc nh cung cp l c la chn mt cch tt
nht v mt gi v uy tn.
1.4 Lp phiu so snh
Ai B phn mua hng.
Cng vic Lp phiu so snh gia cc nh cung cp c la chn.
Khi no Sau khi chn ra 3 nh cung cp tt nht.
Cch thc thc hin S dng Phiu so snh nh cung cp.
Mc ch Nhm m bo rng cc nh cung cp l c la chn mt cch tt
nht v cng bng nht.
1.5 Ban Gim c ph duyt mua hng
Ai Ban gim c.
Cng vic Ph duyt vic mua hng bng cch chn ra cc nh cung cp tt nht v
ph hp nht.
Khi no Nhn c y Phiu so snh, Bng bo gi v cc thng tin v cc
nh cung cp t B phn mua hng.
Cch thc thc hin Gim c, Ph gim c kinh doanh s k ph duyt vic mua hng sau khi
xem xt bng so snh.
Mc ch



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.
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:

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Ai B phn mua hng v cc b phn lin quan n vic mua hng.
Cng vic Son tho hp ng.
Khi no Sau khi Ban gim c ph duyt mua hng
Cch thc thc hin 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.
Mc ch 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.
1.7 Gi n t hng
Ai B phn mua hng. V cc b phn c lin quan lp
Cng vic Gi n t hng cho nh cung cp.
Khi no: Nh qun l thch hp thng qua vic mua hng c ph duyt.
Cch thc thc hin Gi n t hng cho nh cung cp v sp xp lch giao nhn.
Mc ch 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 Lp d ton chi ph pht sinh trong b phn (thng, qu, nm).
Khi no Ngy 05 hng thng

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG
M:
Ngy hiu lc:
K duyt:

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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

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG
M:
Ngy hiu lc:
K duyt:

Trang 10

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 Lp bng phn tch chi ph
Ai B phn k ton (k ton qun tr)
Cng vic i chiu chi ph mua hng pht sinh vi cc b phn
Khi no Cui thng, cui qu, cui nm


CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG
M:
Ngy hiu lc:
K duyt:

Trang 11
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
Mc ch

Phc v qun l chi ph mua hng ca tng b phn





CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: NHN HNG MUA
M:
Ngy hiu lc:
K duyt:

Trang 12
Quy trnh: Chu trnh mua hng
Quy trnh ph: Nhn hng mua

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







Kim tra cht
lng ca
hng mua
Hng ha tt
khng?


trnh ln nh
qun l c thm
quyn
Tr li hng
v ngng giao dch
Tr li hng
Nhn hng c km theo
iu kin

ng cho
nhp hng vo kho

Hng tn kho
Quy trnh nhp kho
NVL
C
Khng
Phiu xc nhn
cht lng
Phiu nhp kho Phiu xc nhn
cht lng

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: NHN HNG MUA
M:
Ngy hiu lc:
K duyt:

Trang 13

TH TC
2.1 Kim tra cht lng hng ha mua
Ai B phn qun l cht lng/ Th kho/ Ngi s dng cui cng.
Cng vic 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
Khi no Sau khi hng c a n x nghip ch c a vo kho.
Cch thc thc hin Kim tra xem cht lng hng ha c tun th ng nh trn hp ng.
Mc ch Nhm m bo rng cht lng hng ha mua t yu cu.
TRNG HP HNG HA T YU CU
2.2 Chp thun cho hng ha nhp kho
Ai Th kho/ B phn qun l cht lng.
Cng vic Cho php hng ha nhp kho.
Khi no 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.
Cch thc thc hin Tnh ton/ xem xt v lu tr hng ha trong kho theo ng nh cc th
tc hng tn kho.
Mc ch 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 B phn mua hng.
Cng vic Thng tin cho nh qun l rng hng ha khng t yu cu.
Khi no Sau khi kim tra cht lng hng ho.

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: NHN HNG MUA
M:
Ngy hiu lc:
K duyt:

Trang 14
Cch thc thc hin Thng tin cho nh qun l chi tit v cc trng hp hng mua khng t
yu cu.
Mc ch Nhm nh qun l a ra hng gii quyt.
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.
Cng vic a ra quyt nh da trn thc t hng ha khng t tiu chun nh
tha thun.
Khi no Cht lng hng ha c bo co trc khi c lu kho.
Cch thc thc hin 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.
Mc ch Nhm tm ra cch gii quyt thch ng.


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

Trang 15
Quy trnh: Chu trnh mua hng
Quy trnh ph: Thanh ton cho nh cung cp

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Thu thp cc
ti liu h tr
cho vic
thanh ton




in vo
phiu
ngh thanh
ton

Nhn v kim
tra h s thanh
ton hp l

Ph duyt

Tin hnh
thanh ton

Thanh ton tin
(tin mt v tin
gi)
Phiu ngh
thanh ton
Phiu nhp kho
Phiu kim tra cht
lng
Ho n
n t hng (bn
sao)
D ton chi

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

Ph duyt

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

Trang 16
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 B phn mua hng/ Nhn vin mua hng.
Cng vic Thu thp cc ti liu cn thit cho vic thanh ton.
Khi no 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.
Cch thc thc hin 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.
Mc ch

C y nhng ti liu trn th yu cu thanh ton mi c gi tr.
3.2 in vo yu cu thanh ton
Ai B phn mua hng/cc b phn khc lin quan, khch hng.
Cng vic in vo Phiu ngh thanh ton.
Khi no Sau khi thu thp c tt c cc ti liu cn thit phc v cho vic thanh
ton.
Cch thc thc hin 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.
Mc ch

Nhm m bo cc y h s yu cu thanh ton tin hng.


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

Trang 17
3.3 trnh sang phng k ton
Ai B phn mua hng/cc b phn khc lin quan.
Cng vic 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.
Khi no 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.
Cch thc thc hin a nhng ti liu ny v yu cu thanh ton sang B phn k ton.
Mc ch Nhm B phn k ton tin hnh thanh ton.
3.4 Kim tra yu cu thanh ton
Ai K ton thanh ton/K ton trng.
Cng vic Kim tra cc yu cu thanh ton c trnh t cc b phn khc.
Khi no Nhn c tt c cc ti liu cn thit cho vic thanh ton v m bo yu
cu thanh ton c in y .
Cch thc thc hin 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.
Mc ch 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
.

3.5 Gim c thng qua yu cu thanh ton
Ai Gim c/ PG c u quyn.
Cng vic Thng qua yu cu thanh ton c K ton trng ph duyt.
Khi no 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.

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

Trang 18
Cch thc thc hin Gim c k duyt thng qua yu cu thanh ton.
Mc ch Mi yu cu thanh ton i hi phi c Gim c/ PG kinh doanh
duyt.
3.6 Tin hnh thanh ton
Ai Th qu / K ton thanh ton.
Cng vic Thanh ton cho nh cung cp vi s tin tng ng.
Khi no Yu cu thanh ton c Gim c thng qua.
Cch thc thc hin 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 3311 (Phi tr nh cung cp- trong nc)
N 3312 (Phi tr nh cung cp- nc ngoi)
C 1111 (Tin mt ti qy VND)
C 1112 (Tin mt ti qy USD)
C 1121 (Tin gi ngn hng VND)
C 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.


CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: XEM XT NH CUNG CP
M:
Ngy hiu lc:
K duyt:

Trang 19
Quy trnh: Chu trnh mua hng
Quy trnh ph: Xem xt nh cung cp

B
a
n

g
i

c

B
P

m
u
a

h

n
g


B

p
h

n

c

l
i

n

q
u
a
n

C
h

n
g

t

MC TIU Nhm m bo rng cc nh cung cp hng ho/ dch v u c xem xt, kim tra.

Xem xt nh cung
cp v
a ra nhn xt




K duyt
trn bng
xem xt
nh cung
cp


Ph duyt nh cung
cp

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

Phiu xem xt
nh cung cp

trnh bng xem xt
nh cung cp ln Ban
gim c


Phiu xem xt
nh cung cp

CC TH TC V CHNH SCH K TON
QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: XEM XT NH CUNG CP
M:
Ngy hiu lc:
K duyt:

Trang 20


TH TC
4.1 Xem xt, thu thp kin cch s dng v a ra nhn xt cc nh cung cp
Ai B phn mua hng v cc b phn khc c lin quan.
Cng vic nh gi cc nh cung cp nguyn vt liu cho sn xut, thu thp kin
ngi s dng v a ra nhn xt.
Khi no 3 thng mt ln.
Bt u k hp ng mi.
Cch thc thc hin 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.
Mc ch B phn mua hng c th a ra nhn xt da trn cc nhn tng th v
nh cung cp.
4.2 trnh bng xem xt nh cung cp ln Ban gim c
Ai B phn mua hng.
Cng vic trnh bng xem xt nh cung cp vi kin ca B phn mua hng v
phn xng.
Khi no Nhn c kin ca ngi s dng v c b phn mua hng v qun
l cht lng thng qua.
Cch thc thc hin trnh ln Ban gim c k duyt.
Mc ch 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.