Huong Dan Xay Dung He Thong Kiem Soat Noi Bo

Chng trnh ao tao ac biet ve
QUAN TR KINH DOANH
Danh cho Lanh ao doanh nghiep
THIET LAP
HE THONG KIEM SOAT NOI BO
DOANH NGHIEP KHOA 11
Muc tieu ao tao

e thiet lap c mot HTKSNB hu hieu,
Lanh ao doanh nghiep can phai
Ket hp
Thau hieu ve doanh nghiep

vi viec
Nam c cai hon cua van e KSNB
Muc tieu ao tao (tt)
Cap tha hanh quan tam ieu g?

=> Nam c ky thuat & nghiep vu e tac nghiep.
Cap lanh ao quan tam ieu g?
=> Nam c t duy & phng phap -> e t o tm ra chien lc &
giai phap cho cong ty
Chung ta phai nghien cu mot van e rat ln & rat kho trong
thi gian rat ngan.
Hn na, chng trnh nay ch danh cho cap lanh ao doanh
nghiep.
=> Muc tieu ao tao la chuyen giao t duy & phng phap ch
khong i sau vao nhng van e mang tnh ky thuat nghiep vu,
nhng van e tieu tiet.
Muc tieu hoc tap

Hoc vien co the :
Hieu c HTKSNB cua mot doanh nghiep la nh
the nao.
Nam c t duy & phng phap e thiet lap he
thong kiem soat noi bo
Mot muc tieu khac

Chung ta co the
co them nhng ngi ban mi
t khoa hoc nay
Mot HTKSNBDN hu hieu se mang lai g cho Lanh

ao doanh nghiep?
Giup Ban lanh ao DN giam bt tam trang bat an ve
nhng rui ro, nhat la ve con ngi & tai san.

Giup Ban lanh ao doanh nghiep giam tai trong nhng
cong viec s vu hang ngay va e ch tap trung vao van e
chien lc.
Giup Ban lanh ao DN chuyen nghiep hoa
cong tac quan ly dieu hanh, cu the:
Doanh nghiep c quan ly mot cach khoa hoc, ch khong
phai thuan tuy bang cam tnh (kinh nghiem & trc giac).
Doanh nghiep c quan ly bang c che & quy che ch
khong phai thuan tuy da vao long tin.
Phng phap lam viec tai lp
Nghien cu phng phap e tao giai phap (ch khong nghien cu giai phap)
Nghien cu van e theo mo hnh at ra
Noi tren tri, di bien, nhng hieu mat at; noi ngoai le, nhng hieu trong tam
Chia se va trao oi :
Gia giang vien & hoc vien
Gia cac hoc vien vi nhau
(trong tng nhom va moi nhom vi ca lp)
Hieu & nh van e ngay tai lp
MOI HOC VIEN & MOI NHOM
SE LAM VIEC TCH CC
Noi dung cua chuyen e

(Gom 5 chu e chnh)
Chu e 1 :
Tiep can HTKSNB doanh nghiep

Chu e 2 :
Cac kha canh cua HTKSNB doanh nghiep
Chu e 3 :
Thiet lap ma tran kiem soat Kiem soat theo chieu doc & van e tai cau truc cong ty
Chu e 4 : (Gom 7 chu e nho)
Thiet lap ma tran kiem soat Kiem soat theo chieu ngang & quy trnh nghiep vu
Chu e 5 :
Trien khai viec thiet lap/hoan thien HTKSNB trong ieu kien cu the cua tng doanh nghiep
Ghi chu : 2 chu e au tien nhan manh ve t duy , 3 chu e sau nhan manh ve phng phap
Moi quan he gia cac chu e trong toan

bo chuyen e ao tao
KSNB
THEO
CHIEU
DOC
Muc tieu
DN
Kinh
doanh
Hoat
ong
Tuan
thu
KSBB theo chieu ngang
anh gia HTKSNB

Hien tai cua DN
Tai xac nh &
anh gia lai rui ro
Cua DN
Xem xet Nguon lc

& Van hoa cua DN
Quy trnh ban hang
T choi
Chap nhan
Han che rui ro
chuyen giao
Quy trnh mua hang

Quy trnh san xuat
Nguon lc & VHDN

&
Giam sat thc hien KS
Xac nh &
anh gia
rui ro
Cac c che
Kiem soat
Quy trnh tien lng

Quy trnh chi tieu
Quy trnh ke toan
Cac quy trnh khac
MA TRAN KIEM SOAT
Tai cau truc DN,

Tai PCPN cho NV,
& Tai xac lap cac
qui trnh nghiep vu
Xay dng he thong
Quy che & to chc
Thc hien
CAC YEU TO CHI PHOI

S THANH CONG
Chu e 1
Tiep can & hieu
ve HTKSNB
Cac hng tiep can HTKSNB

Cach tiep can, cach hieu hien tai cua ban ve
HTKSNB
Mat mac tai san => KSNB
To chc cong tac ke toan
Cach tiep can ve HTKSNB t mot bai bao
Chung ta hieu HTKSNBDN

nh the nao?
Chung ta bat au t viec : Hieu c Muc tieu
cua doanh nghiep
Sau o : Hieu c nhng Rui ro & Nguy c cua
doanh nghiep o
Va cuoi cung : Chung ta se hieu c HTKSNB
cua mot doanh nghiep
He thong muc tieu cua DN

Tam nhn (vision)
S menh (mission)
Muc ch (Goal)
Muc tieu (Objective)
- Muc tieu (target)

- Chien lc (strategy)
- Ke hoach (plan)
- Nhiem vu cu the (task)
Hieu muc tieu cua mot DN

Muc ch (goal) cua doanh nghiep
=> luon la li nhuan
e at c muc ch nay doanh nghiep phai at ra objective
cu the trong tng giai oan (1 nam, 2 nam, 5 nam, 10
nam,)
Muc tieu cua doanh nghiep trong tng giai oan phai c
cu the hoa, lng hoa thanh cac targets e thc hien va
e o lng ket qua cua viec thc hien.
Hieu muc tieu cua mot DN

Muc tieu cua doanh nghiep la mot tong the :
Muc ch (cai DN mong muon at c)
Muc tieu (trong tng giai oan)
Ch tieu (lng hoa, cu the hoa.)
Muc tieu cua DN

Muc tieu cua doanh nghiep gom :
Muc tieu : tai chnh
Muc tieu : phi tai chnh
Muc tieu cua doanh nghiep

Muc tieu cua doanh nghiep gom :
Muc tieu tai chnh
Li nhuan
Kha nang thanh toan
Muc tieu phi tai chnh :

Th phan
Thng hieu
Van hoa doanh nghiep
Nhan ao
Muc tieu & doanh nghiep

Muc tieu at ra phai da tren nguon lc thc te (nguon lc a co
hoac chac chan se co) cua doanh nghiep
Nguon lc (nen tang cua DN) bao gom :
Nhan lc
Tai lc
Vat lc
Thi gian
Nguon lc khac
Neu muc tieu c at ra khong da vao nguon lc thc te th chac
chan se khong kha thi
Muc tieu cua DN & Chu DN

Muc tieu cua DN la do chu DN va nhng ngi lanh
ao DN xac lap ra. Tuy nhien, muc tieu cua DN & muc tieu
cua chu DN hoan toan khac nhau. V DN va chu DN la
nhng chu the khac nhau (la phap nhan & cac the nhan).
Phai phan nh mot cach rach roi gia muc tieuma DN
theo uoi . Hay noi cach khac, kh6ng the anh ong gia
muc tieu cua chu DN vi muc tieu cua DN
Muc tieu & s menh cua DN

Muc tieu theo ngha hep la cai ma ban than DN muon at c, con s menh
chnh la cai ma DN mang en cho cong ong.
S menh cung chnh la cach e DN at c muc tieu cua mnh (la cach kiem
tien cua DN, kiem tien bang cach mang lai cai g o cho cong ong, ch khong
phai kiem tien bang moi gia)
S menh cung chnh la ly do ton tai cua DN, la ly do v sao DN co the trng
ton trong cong ong (v DN khong lam ieu g anh hng xau en cong ong).
S menh cung la cai ma neu DN thc hien tot th se c cong ong ton vinh
S menh cung la s the hien cam ket & trach nhiem cua DN oi vi cong ong.
Muc tieu & s menh cua DN

Khi xac lap muc tieu cho ban than mnh, doanh nghiep cung
ong thi phai t at len vai mnh mot s menh nao o vi

cong ong.
S menh cung chnh la nhng g tot ep nhat ma DN cong
hien cho xa hoi thong qua hoat dong cua mnh.
Muc tieu & s menh la hai mat cua mot van e cai ma
doanh nghiep theo uoi.
Muc tieu & Ton ch cua DN

Ton ch cua DN la con ng ma doanh nghiep i. Ton ch co the
c the hien qua khau hieu (slogan) cua doanh nghiep va gan lien vi
s menh XH cua DN.
Noi cach khac , ton ch chnh la chu trng ng loi cua DN. Mot khi
DN a co muc tieu th DN cung phai co chu trng ng loi e at
c muc tieu o.
Lu ly : Muc tieu va chu trng ng loi cua DN phai c da tren
nen tang cua DN (nhan lc, tai lc, vat lc, cong nghe, truyen thong,
gia tr, niem tin)
Muc tieu & Tam nhn cua DN

Muc tieu & s menh la cai ma doanh nghiep theo uoi
Cai ma doanh nghiep theo uoi hoan toan tuy thuoc vao tam
nhn cua doanh nghiep. Tam nhn cua doanh nghiep lai tuy
thuoc vao tam nhn cua cac nha sang lap doanh nghiep
Muc tieu, s menh, ton ch, cung nh chu trng ng loi
cua doanh nghiep se hiem khi thay oi neu doanh nghiep co
mot tam nhn xuyen the ky
Rui ro cua mot DN

Rui ro cua DN la cac yeu to (cac nguyen nhan) lam cho DN
khong at muc tieu cua mnh.
Da vao nguon goc phat sinh, rui ro cua DN c chia lam 3
loai :
* Rui ro kinh doanh (t moi trng ben ngoai)
* Rui ro hoat ong (t hoat ong noi bo)
* Rui ro tuan thu (t viec tuan thu phap luat)
(Chung ta se danh tron mot buoi e nghien cu sau hn ve

rui ro)
Phai lam g vi rui ro cua DN

T choi rui ro
Chap nhan rui ro
Chuyen giao rui ro
Giam thieu rui ro => Thiet lap HTKSNBDN
ay cung chnh la cach ma chung ta hieu ve

HTKSNB cua mot DN
Muc tieu
Cua DN
Rui ro
Cua DN
T choi
Chap nhan
Chuyen giao
Han che rui ro

Bang HTKSNBDN
Vay HTKSNBDN
c dien at nh the nao?
La he thong cac c che kiem soat trong doanh nghiep
c cu the hoa bang cac quy che quan ly do ban
lanh ao ban hanh nham giam thieu nhng rui ro lam
cho DN khong at c muc tieu cua mnh
Quy che quan ly

c hieu nh the nao?
Quy che quan ly cua doanh nghiep c hieu la :
Tat ca nhng tai lieu do cap co tham quyen ban hanh
va yeu cau mot ca nhan, mot nhom ngi, mot bo
phan, mot so bo phan trong doanh nghiep hay toan
doanh nghiep phai tuan theo, nham cung vi doanh
nghiep at c muc tieu e ra
Khoa hoc ve kiem soat

Kiem soat at nc (ln, nho)
Kiem soat mot doanh nghiep (ln, nho)

C che & Phap luat
C che & Qui che
Nha nc quan ly xa hoi bang phap luat
Giam oc quan ly cong ty bang qui che
Vai tro cua van hoa trong quan ly
* Van hoa xa hoi & van e quan ly at nc
* Van hoa doanh nghiep & van e quan ly cong ty
Chu e 2
Cac kha canh cua
HTKSNBDN
Cac kha canh cua HTKSNB

1.
2.
3.
4.
5.
6.
Muc tieu cua DN & muc tieu cua tng bo phan, tng chc nang/nghiep vu (Buoi 1)
Rui ro cua DN & rui ro cua tng bo phan, tng chc nang/nghiep vu (Buoi 3)
C che kiem soat (Buoi 4)
Qui che quan ly (tren c s c che kiem soat)
Giam sat s van hanh cua HTKS
Moi trng kiem soat (Nguon lc & VHDN) c che chay trong moi trng nao.
=> Thiet lap Ma tran KS cho doanh nghiep, gom c che & quy che, va ca theo chieu doc
& chieu ngang.
Xac nh & anh gia rui ro

Tren c s muc tieu a c thiet lap cho toan doanh nghiep
va cho tng bo phan, tng chc nang/nghiep vu cua doanh

nghiep.
Xac nh va anh gia rui ro oi vi muc tieu cua toan
doanh nghiep va rui ro oi vi muc tieu cua tng bo phan,
tng chc nang/nghiep vu trong doanh nghiep.
ap ng nhanh chong oi vi cac thay oi moi trng kinh
doanh, moi trng phap ly va moi trng hoat ong cua chnh
doanh ngiep.
a ra c che kiem soat
(Hay con goi la Thu tuc kiem soat)

Phe duyet
nh dang trc
Bao cao bat thng
Bao ve tai san
S dung muc tieu

Bat kiem nhiem
oi chieu
Kiem tra & oi chieu
Quy che quan ly

Tren c s cac c che kiem soat c xac lap, Ban lanh ao
DN se ban hanh cac quy che nham thc thi cac c che kiem
soat nay
Cac quy che do DN ban hanh se khong co y ngha g neu nh
khong cha ng cac c che/thu tuc kiem soat
Noi cach khac, quy che chnh la cac c che kiem soat a
c luat hoa
Quy che quan ly

C che kiem soat Mat chm
C che quan ly Mat noi
(C che kiem soat c cu the hoa bang cac qui nh
cac qui nh co long thu thuc kiem soat trong o. Va
cac qui nh nay c he thong hoa va tap hp lai
trong cac quy che quan ly cua doanh nghiep)
Quy che quan ly

Gia => co gia phong
Quoc => co quoc phap
=> Nha nc phap quyen
=> Lay t tng phap tr lam trong
Lp hoc => co noi qui lp
Doanh nghiep => co qui che quan ly
Quy che quan ly

Can c vao pham vi ap dung, quy che quan ly cua DN c chia lam 3 loai
:
Quy che ca nhan (cho tng ca nhan trong DN)
=> V du : bang mo ta cong viec, quyet nh bo nhiem
Quy che bo phan (cho tng bo phan : phong, ban, bo phan, chi nhanh,
VPD, ca hang, ai y)
=> VD : quy che to chc & hoat ong P. Kinh doanh,
Quy che nghiep vu (cho toan doanh nghiep moi quy che cho mot qui trnh
nghiep vu trong doanh ngiep)
=> VD : quy che ban hang, quy che tien lng
Mot quy che

thng chc ng cac quy nh
Quy che thng bao gom cac quy nh
Cac quy nh trong quy che co the la :
- Gia nh
- Quy nh
+ c lam g (cho phep lam g)
+ Phai lam g (bat buoc)
+ Khong c lam g (nghiem cam)
- Che tai (neu vi pham th x ly the nao)
C che & Quy che

(Trong ma tran kiem soat)
Mot doanh nghiep co the thuoc mot trong cac trng hp
sau :
1. Khong co he thong quy che quan ly hoan chnh,
hoac co nhng manh mun
2. Co he thong quy che quan ly tng oi ay u,
nhng trong cac quy che t cha ng cac c che kiem
soat.
C che & quy che

(Trong ma tran kiem soat)
3. Co he thong quy che quan ly tng oi ay u, va trong cac quy che co

cha ng hau het cac c che kiem soat, nhng cac quy che quan ly
nay khong thc thi triet e va do o cac c che kiem soat khong c
van hanh.
4. Co he thong quy che quan ly tng oi ay u, trong cac quy che co
cha ng hau het cac c che kiem soat, va cac quy che quan ly nay
c thc thi triet e va do o cac c che kiem soat c van hanh mot
cach hu hieu.
5. Nh trng hp (4) va HTKSNB nay c thng xuyen cap nhat & anh
gia rui ro mi, cung nh a ra cac thu tuc kiem soat tng ng vi
nhng rui ro nay => Lien tuc hoan thien HTKSNB
HTKSNB & va ISO

Rui ro ve chat lng : Chat lng san pham khong ung nh cam ket vi
khach hang (VD : CLSP khong on nh, hay CLSP thap hn mc ma DN
a cam ket vi khach hang,)
ISO la he thong quan ly chat lng nham giam thieu hay triet tieu rui
ro ve chat lng. (Ch ISO khong co nhga la san pham chat lng cao)
Noi rong hn, ISO la he thong quan ly doanh nghiep hng ve chat
lng san pham nham at muc tieu la am bao tnh on nh ve chat
lng san pham nh a cam ket vi khach hang.
HTKSNB & ISO

ISO phuc vu cho doanh nghiep hay doanh nghiep lam no
le cho ISO?
HTKSNB & ISO :
ISO & rui ro ve chat lng san pham
HTKSNB & tat ca cac rui ro cua doanh nghep
HTKSNB & ISO :

=> Khac nhau ve mat pham vi
Giam sat viec thc hien

cac quy che quan ly
Kiem tra giam sat viec thc thi cac quy che quan ly
(Cung chnh la viec kiem soat giam sat s van hanh cac c che kiem
soat, hay s van hanh cua HTKSNB) :
Co ay u?
Co chnh xac?
Co kp thi?
Viec kiem tra giam sat nay co the c thc hien bi :

Lanh ao t lam.
C can bo kiem nhiem.
C can bo chuyen trach.
Thanh lap bo phan chuyen trach.

cac quy che quan ly
Ngi c bo nhiem lam cong viec giam sat phai co :
Nang lc
Co chuyen mon
oc lap
c trao ay u tham quyen
Co ao c nghe nghiep
Viec giam sat phai :
Va nh ky
Va ot xuat
Co quy trnh va phng phap kiem tra khoahoc
Thanh lap bo phan chuyen trach thc hien giam sat

cac quy che quan ly
Mot so dang bo phan chuyen trach thng co trong
doanh nghiep e thc hien viec giam sat s van hanh
cua HTKSNB :
Uy ban kiem toan => kiem soat HQT
Uy ban kiem soat => Kiem soat CEO
Kiem toan noi bo => Kiem soat hoat ong
Thanh tra oi vi doanh nghiep nha nc
Moi trng kiem soat

Trao oi thong tin
Hnh thc phap ly cua doanh nghiep
Nguon lc cua doanh nghiep
Van hoa cua doanh nghiep
Trao oi thong tin

Trong doanh nghiep : (nhieu chieu)
Gia cac cap quan ly
Gia cac bo phan
Gia cac nhan vien
Vi ben ngoai doanh ghiep : Nha cung cap, khach
hang, ngan hanh, oi thu canh tranh, chnh quyen, hiep

hoi nghe nghiep, bao ch, nc ngoai, oi tac tiem
nang
Hnh thc phap ly cua DN

Doanh nghiep nha nc
Doanh nghiep cua cac to chc chnh tr xa hoi
Hp tac xa
Cong ty co phan
Cong ty TNHH
Cong ty hp doanh
Doanh nghiep t nhan
Cong ty 100% von nc ngoai
Cong ty lien doanh
Hp ong hp tac kinh doanh (BCC)
Chi nhanh thng nhan nc ngoai
Van phong ai dien
(Cha ke lnh vc ngan hang)

Nhan lc
Tai lc
Vat lc
Thi gian
Nguon lc khac (nh gia tr, niem tin, b quyet cong
nghe, thong tin, tai lieu co gia tr)

i tm chan dung
Con voi van hoa doanh nghiep
=> Tiep can & Hieu khai niem van hoa doanh nghiep.
Van hoa doanh nghep

Van hoa doanh nghiep - la VH cua mot doanh nghiep
Van hoa kinh doanh - la VH cua mot cong ong kinh
doanh
Van hoa xa hoi - la VH cua mot dan toc
Van hoa gia nh

Nha nc quan ly at nc bang phap luat
Giam oc quan ly cong ty bang quy che
Quan ly at nc va van hoa xa hoi
Quan ly cong ty & van hoa doanh nghiep
Van hoa doanh ngiep

C s vat chat & trang thiet b la phan xac cua doanh ngiep
VHDN la phan hon cua doanh nghiep
VHDN la nhng gia tr tin than cua doanh nghiep (ngoai gia
tr khac nh gia tr vat chat va gia tr thng hieu).

VHDN la cai ma ngi ta khong the s c ma ch co the
cam nhan c ma thoi. Tuy nhien, oi khi cam nhan ve van
hoa doanh nghiep cung nh cam nhan ve sac ep => mang tnh
chu quan.
Ket qua cua qua trnh

xay dng VHDN?
Ngi ngoai DN ngh ve DN :
o la chat lng va uy tn cua san pham:
o la hnh anh cua DN (Corporate Image)
Ban sac/cot cach/net rieng/ac thu cua DN
=> VHDN la mot phan quan trong tao nen hnh anh cua DN va
cung la mot phan cua thng hieu cong ty & nhan hieu san
pham
=> Ca tnh DN cung la mot phan cua VHDN va cung la mot
phan cua thng hieu cong ty
-> lanh ao DN co ca tnh

xay dng VHDN?
Ngi cua DN ngh ve DN tren 3 kha canh:
Ve cong viec cua mnh (qua kh, hien tai va tng lai)
Ve cong ty cua mnh (qua s menh & ton ch)
Ve ong nghiep cua mnh trong DN (nhng ngi trong DN : cap tren, cap
di & ong cap)
T hao ve cong viec, cong ty & ong nghiep cua mnh (tam t, tnh cam
cua moi ngi danh cho cong viec, cho cong ty va cho ong nghiep/cap
tren/nhan vien => gia t, niem tin)
Lanh ao va DN phai co VH (co tam, co tam nhn)

xay dng VHDN?
Viet Nam : Xay dng mot nen van hoa tien tien, am
a ban sac dan toc
Doanh nghiep : Xay dng mot nen van hoa tien tien,
mang am ban sac cong ty
Xay dng VHDN tc la tao ra s cam nhan tot cua
moi ngi ve doanh nghiep
Tom tat
Chung ta a ra 6 kha canh cua HTKSNB
Chung ta a nghien cu c 4 kha canh
(1) Muc tieu

(2) Quy che
(5) Giam sat thc hien quy che quan ly
(6) Moi trng kiem soat/van hoa doanh nghiep
Chung ta tiep tuc nghien cu 2 khia canh con lai :

(3) Xac nh rui ro
(4) a ra c che/thu tuc kiem soat
Tren c s nghien cu kha canh cua HTKSNB, chung ta se thiet lap c

ma tran kiem soat cua DN
Ma tran kiem soat

KS theo chieu doc cac BO PHAN & CA NHAN trong DN
KS
Theo
Chieu
Ngang
Cac quy
Trnh
Nghiep
vu
Cac c che/thu tuc kiem soat se lien ket vi nhau trong
MA TRAN KIEM SOAT
Ma tran kiem soat
Chu e 2 (tt)
RUI RO
Cac dang rui ro cua DN

Can c vao nguon goc phat sinh, ta co the phan loai
rui ro nh sau :
Rui ro t moi tng ben ngoai DN
(hay con goi la rui ro kinh doanh)
Rui ro t ben trong doanh nghiep
Rui ro hoat ong
Rui ro tuan thu
Cac dang rui ro cua DN

Rui ro kinh doanh : moi trng ben ngoai
Rui ro hoat ong : Vi pham quy che quan ly & van e
nguon lc cua DN
Rui ro tuan thu : Vi pham phap uat nha nc
Rui ro kinh doanh

La rui ro phat sinh t moi trng kinh doanh ben ngoai doanh nghiep :
Moi trng v mo :
Chnh tr
Kinh te
Xa hoi
Khoa hoc cong nghe
Moi tng vi mo
Nha cung cap

Khach hang
oi thu canh tranh
Xac nh rui ro kinh doanh

Phan tch rui ro nay theo mo hnh PEST
Political Moi trng chnh tr
Economic Nen kinh te
Social Xu hng xa hoi
Technological Phat trien cong nghiep
Chnh tr
Tnh hnh chnh tr cua at nc ma doanh nghiep o ang kinh doanh
Xu hng thay oi chnh sach, che o cua Nha Nc quoc gia s tai
Thay oi phap luat (luat thue, luat doanh nghiep, luat at ai,)
Chnh sach oi ngoai cua nha nc
Chnh sach khuyen khch au t vao cac vung mien, cac nganh kinh te, lnh vc..
Vai tro cua kinh te duoc doanh
Quoc hu hoa
Chien tanh
Kinh te
Lam phat
That nghiep
GDP (ieu chnh e at mc tang trng)
Tang trng kinh te

On nh viec lam
O nh ong tien
On nh can can thanh toan
Ty gia hoi oai (van e xuat khau)

Lai suat (chi ph s dung von)
Tam ly au t nc ngoai va au t trong nc
Chu ky suy thoai kinh te
Gia nguyen lieu c ban : ien, nc, xang dau
Ty le tieu dung va tiet kiem
BTA, AFTA, WTO
Nen kinh te bong bong : th trng chng khoan, bat ong san
Xa hoi
Xu hng tieu dung xa hoi
C cau gia nh xa hoi
Anh hng cua cac nhan vat noi tieng
Thoi quen tieu dung
Trnh o, y thc cong ong
Cac thong so ve dan so
Van hoa xa hoi
..
Khoa hoc cong nghe

Trnh o phat trien khoa hoc cong nghe trong nganh nghe lnh vc cua
mnh.
S ra i cua san pham mi tren c s cong nghe mi
Phng thc san xuat mi tren c s tiet kiem hn (t nhan cong)
Cach quan ly mi
Cac kenh tiep can khach hang va kenh phan phoi mi
Trading house
.
Rui ro t moi tng vi mo

Phan tch rui ro theo mo hnh 5 Forces
(1) Nha cung cap
(2) Khach hang
(3) oi thu canh tranh
(4) San pham thay the
(5) Moi trng canh tranh hien tai
oi thu canh tranh
So lng cung cap

So lng khach hang
Chi ph thay oi khach hang
Mat hang thay the
Thng hieu/chat lng san pham
Tnh hnh kinh doanh cua khach
Gia ca + chat lng + phuc vu/phan phoi
Khach hang
So lng cung cap

So lng khach hang
Chi ph thay oi khach hang
Mat hang thay the
Thng hieu/chat lng san pham
Tnh hnh kinh doanh cua khach hang
Gia ca + chat lng + Phuc vu/Phan phoi
Nha cung cap

Nguon nguyen lieu thay the
Yeu cau ac biet ve quy cach pham chat cua nguyen
lieu
Chi ph e thay oi nha cung cap
So lng nha cung cap at yeu cau
.
San pham thay the

Gia ca va chat lng san pham thay the
Chi ph thay oi
Tnh chat mat hang co thuoc loai de thay oi
Chi ph nghien cu va phat trien
.
Tnh hnh canh tranh

La tong hp 4 yeu to tren
S phat trien th trng
So lng oi thu canh tranh
Quan he cung cau tren thu trng
Mc o khac nhau cua san pham
Thng hieu
So lng cac oi thu t bo th trng
Rui ro hoat ong

La rui ro phat sinh t doanh nghiep :
Vi pham cac chu trng ng loi, chnh sach, quy che, noi qui
cua doanh nghiep, cung nh cam ket cua doanh nghiep vi ben
ngoai
Rui ro ve tai san va nguon lc khac trong qua trnh hnh
thanh va s dung, chang han nh : mat mat, lang ph, h
hong, lam dung, pha hoai,
Rui ro ve van hoa doanh nghiep
Xac nh rui ro hoat ong

anh gia moi lien he gia cac chc nang c ban trong doanh
nghiep (value chain)

So sanh vi cac doanh nghiep khac (benchmarketing)
Can c vao ban cau hoi chuan (questionaire)
Can c vao muc tieu cua tng chc nang va muc tieu cua
tung hoat ong cua doanh nghiep
Value chain
(Sc manh tong lc)
C s vat chat & trang thiet b
Nhan lc
Nghien cu & phat trien

Cung ng (Hanh chnh & ke toan)
Vat
t
San
xuat
Phan
phoi
Tiep
th
Phuc vu
khach
hang
Benchmarking
(Trong ngi & Ngam mnh)
So sanh vi cac DN cung nganh, cung quy mo
So sanh vi cac DN cung nganh, co quy mo ln hn
So sanh vi cac DN khac nganh hoac oi thu canh tranh
( Giac ngo so sanh (nguyen lieu, con ngi, quan ly, thiet b,
to chc, sang tao)
Questionaire
(Bang cau hoi chuan)
Liet ke ra cac iem mau chot quan trong cua quy trnh
chuan
Ban giam oc da vao cac ban cau hoi e xem he
thong cua mnh co thieu sot g khong
=> Cong cu hu hieu anh gia rui ro t cac quy trnh
trong DN
Rui ro tuan thu phap luat

Vi pham phap luat Viet Nam
Vi pham phap luat quoc te
Xac nh rui ro tuan thu

C can bo kiem nhiem
C bo phan kiem nhiem
C can bo chuyen trach
Lap bo phan chuyen trach cap nhat cac thay oi ve phap ly
va kiem tra viec tuan thu phap luat (Comliance Department)
Thue chuyen gia t van
Thue cong ty t van
=> Thoi quen s dung t van
Tong hp mot so
cong cu xac nh rui ro
Moi trng
Ben ngoai
PEST
5 - forces
Hoat ong
Noi bo
Tuan thu
Phap luat
Value chain
Kiem nhiem
Becnchmarketing
Chuyen trach
Questionaire
Thue ngoai
Rui
ro

Muc tieu cua bo phan : Muc tieu cua chc nang
anh gia
Rui ro
anh gia cac rui ro cua

doanh nghiep
ay la mot van e mang tnh cam tnh, da nhieu vao kinh
nghiem cua cac nha quan ly

Viec anh gia can c thng xuyen xem xet lai
Viec anh gia can c da tren hai yeu to :
(1) Xac suat xay ra rui ro
(2) Mc o anh hng khi rui ro xay ra
anh gia cac rui ro cua

doanh nghiep (tt)
Xac suat xay ra rui ro
Cao
Trung
Cao
Cao
Thap
Trung
Cao
Thap
Thap
Trung
TB
Thap
Thap
TB
Mc o anh hng
Cao
Mot phan quan trong cua HTKSNB la viec

.
Rui ro cua DN e thiet lap cac thu tuc/c
che kiem soat phu hp
Chu e 2 (tt)
C CHE
KIEM SOAT
C che kiem soat la g?

La cac thu tuc c xac lap nham muc ch ngan chan hoac
phat hien rui ro.
Khi cac thu tuc (c che) nay c van hanh mot cach hu
hieu (thong qua viec thc hien mot cach nghiem ngat cac quy
che quan ly) th cac rui ro cua doanh nghiep cung se c
ngan chan hoac phat hien mot cach ay u, chnh xac & kp
thi.
Mot so thu tuc kiem soat can ban

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
nh dang trc
Bao cao bat thng
Bao ve tai san
Bat kiem nhiem
S dung ch tieu
oi chieu
Kiem tra & theo doi
1. Thu tuc phe duyet

Phe duyet cho phep mot nghiep vu c phat sinh
Phe duyet cho phep tiep can hay s dung tai san,
thong tin, tai lieu cua cong ty
1. Thu tuc phe duyet (tt)

Viec phe duyet phai phu hp vi quy che va chnh sach cua cong ty. Phe
duyet cung co ngha la ra quyet nh cho phep ai c lam mot cai g
o hay chap nhan cho mot cai g o xay ra, do vay ngi phe duyet
phai ung tham quyen.
Khi phe duyet can phai tuan thu cac quy nh :
Quy nh ve cap phe duyet
Quy nh ve c s cua phe duyet
Quy nh ve dau hieu cua phe duyet
Quy nh ve cap uyquyen
1. Thu tuc phe duyet (tt)

oi vi thu tuc nay can lu y :
Phe duyet phai nang ve noi dung hn la hnh thc (ch ky),
neu khong, c che kiem soat se khong c xac lap, va do
o viec kiem soat cung khong c thc hien.
Phe duyet phai la tranh chong cheo lam tang phien phc,
mat thi gian, anh hng en tien o cong viec.
Cap phe duyet, viec uy quyen phe duyet can c phan nh
mot cach ro rang
2. Thu tuc nh dang trc

ay la thu tuc kiem soat hu hieu khi doanh nghiep ap dung
rong rai chng trnh may tnh vao cong tac quan ly.
La thu tuc hu v may tnh se khong cho phep nghiep vu
c x ly neu cac yeu cau khong c tuan thu.
Nhc iem cua thu tuc nay la neu co sai sot th se co sai
sot hang loat.
-> Ai c phep thay oi cac nh dang nay?
2. Thu tuc nh dang (tt)

Mot so v du :
Ch khi tat ca cac thong tin hien th tren man hnh c tra
li, may tnh mi x ly tiep
Ma hoa tat ca cac loai vat t, thanh pham, ban thanh pham,
tai san co nh,
Xet duyet tren may tnh
May tnh tien sieu th (s dung ma vach)
.
3. Thu tuc bao cao bat thng

Tat ca cac ca nhan, tat ca cac bo phan trong doanh nghiep phai co
trach nhiem bao cao ve cac trng hp bat thng ve cac van e bat
hp ly ma ho phat hien ra moi ni va moi luc, ca trong va ngoai
bo phan cua mnh, ca trong va ngoai doanh nghiep(Dan biet, dan
ban, dan lam, dan kiem tra)
Phai bao cao ngay khi phat hien ra hay bao cao sau nhng phai kp luc
Phai bao cao cho ngi co trach nhiem va ung tham quyen e xem
xet va co hng x ly tng trng hp
3. Thu tuc bao cao bat thng (tt)

The nao la bat thng, cu the :
Cac nghiep vu khong theo ung quy trnh/quy nh

Cac nghiep vu ngoai le
Nhng bat hp ly
Nhng van e cha tng xay ra , a xay ra nhng lai co s anh
hng ln
Co thay oi trong d lieu, he thong
.
Cac bao cao nay co the do may tnh thc hien hay do con
ngi thc hien. Nhng phan ln do con ngi thc hien

Nhieu cong ty xem nhng bao cao bat thng nay la nhng
ong gop co gia tr cho cong ty va ho a e ra nhng chnh

sach thng, nang lng va nang baccho cac ca nhan va bo
phan co nhng bao cao bat thng kp luc.
Nhng bao cao bat thng co gia tr cung c anh gia
cao nh sang kien sang tao cua cong ty

Can lu y :
Bao cao kp luc
Cu the hoa the nao la bat thng, the nao la bat
hp ly, the nao la ang lu y
Quy nh cu the ngi co trach nhiem x ly cac bat
thng nay
Ngi xem xet cac bao cao phai tng oi oc lap
4. Thu tuc bao ve tai san

La tap hp tat ca cac hoat ong cua doanh nghiep
nham giam thieu tai san b :
- Mat mac
- Lang ph
- Lam dung
- H hong
- Pha hoai
4. Thu tuc bao ve tai san (tt)

V du :
Han che tiep can tai san : he thong kho bai, password may
tnh
Bao ve, thu tuc ra vao cong ty
S dung cac thiet b quan sat : camera, may kiem tien gia, the
security
Kiem ke tai san
Bao quan tai san ung tieu chuan
5. Thu tuc s dung ch tieu

Quan tr theo muc tieu : MBO (Management By Objective)
Lng hoa tat ca nhng objective ma cong ty at ra cho cac ca
nhan va bo phan thanh . va sau o se kiem soat thoe
cac ch tieu nay
Muc tieu khi c cu the hoa thanh cac ch tieu th de theo
doi va kiem soat hn
Cac ch tieu co the bao gom cac ch tieu tai chnh va cac
ch tieu anh gia hoat ong cua doanh nghiep (phi tai chnh)
5. Thu tuc s dung ch tieu (tt)

Ch tieu phai co tnh kha thi
Lap mot he thong tnh toan nh ky bao cao tnh hnh
thc hien cac ch tieu

Ch ro ai la ngi chu trach nhiem khi khong at cac
ch tieu
Ngi theo doi cac ch tieu phai oc lap
nh ky theo doi va co bien phap chan chnh kp
thi
5. Thu tuc s dung ch tieu

Mot so v du :
Salesmen & Doanh so
Khoan chi ph TD
Khoan vhi ph thu tuc hai quan
6. Thu tuc bat kiem nhiem

ay la viec tach biet gia 4 chc nang :
Phe duyet
Thc hien
Gi tai san (ton kho, thu quy, bao ve)
Ghi nhan (ke toan,)
ieu nay nham bao am khong ai co the thc hien va che
dau hanh vi gian lan
6. Thu tuc bat kiem nhiem

Ban than viec phan chia trach hiem la mot yeu to
tao nen c che kiem soat rat hu hieu
Phai ch ra c cac yeu cau ve phan chia trach
nhiem cho tng nghiep vu
-> Cac nhan vien cau ket vi nhau
7. Thu tuc oi chieu

Cac nghiep vu phat sinh thng lien quan en nhieu
ca nhan, nhieu phong/ban/bo phan trong doanh ngiep

oi chieu tong hp gia cac ca nhan, cac phong ban
bo phan khac nhau ve cung mot nghiep vu
Giup phat hien va ngan nga cac gian lan sai sot
trong ghi chep hay x ly nghiep vu
7. Thu tuc oi chieu (tt)

ay la thu tuc hu hieu e ngan nga va phat hien
cac gian lan hay sai sot trong tc hien va ghi nhan cac
nghiep vu
Gop phan tang tinh than trach nhiem gia cac nhan
vien, do no mang tnh kiem tra cheo
7. Thu tuc oi chieu (tt)

Can lu y :
oi chieu kp thi
Can ieu tra ro neu co khac biet
Phai co ngi theo doi viec oi chieu
Tranh oi chieu thong tin t chung mot nguon
8. Thu tuc kiem tra & theo doi

ay co the c xem la c che kiem soat s kiem soat
Ban giam oc t kiem tra va theo doi
BG giao quyen cho ca nhan hay bo phan nao o kiem tra &
theo doi (thng la kiem toan noi bo)

Giup kham pha nhng sai sot ln nghiem trong
Tao hieu ng co li cho moi trng kiem soat, o la cong
viec nhan vien lam luon co ngi kiem tra, theo doi, anh
gia
8. Thu tuc kiem tra & theo doi

Can lu y :
Ban khong the xem xet moi th
-> Thiet lap he thong bao cao tap trung vao cac rui ro Ban
giam oc quan tam
Phat hien cac d6au hieu bat thng
-> Can ieu tra va a trach nhiem ro rang
nh ky & ot xuat xem xet
-> Hang tuan? Hang thang? Hang quy hay bat ky?
Tnh ngan nga & tnh phat hien cua thu

tuc kiem soat
Tnh ngan nga
Thc hien trc, trong khi nghiep vu phat sinh

Thng do cac phan hanh thc hien
Tac dung ngan nga khong cho rui ro xay ra
Tnh phat hien
Thc hien sau khi cac nghiep vu phat sinh

Tong the cho moi ngiep vu, thng do cac nhan vien v tr co tam
nhn tong hp hoac cac cap lanh ao thc hien
Tac dung phat hien rui ro khi chung xay ra
Cong cu chu yeu : ke hoach, bao cao, ch so tong hp
Nguyen tac s dung

cac thu tuc kiem soat
1. S dung c che kiem soat thch hp
2. Xem xet tnh hieu qua cua c che s dung (so sanh
li ch & chi ph)

3. Co the s dung mot c che hay phoi hp mot so c
che e kiem soat mot rui ro
4. Va dung c che kiem soat e ngan nga rui ro,
va dung c che kiem soat e phat hien rui ro
Tom tat
Co 8 thu tuc kiem soat cu the cung vi 4 nguyen tac
e xac lap c che kiem soat cac rui ro cua doanh
nghiep
Chu e 3
Ma tran kiem soat :
Kiem soat theo chieu doc
&
TAI CAU TRUC CONG TY
Thiet lap HTKSNB &

Tai cau truc cong ty
Thiet lap HTKSNB theo chieu doc co ngha la thiet lap
HTKSNB theo c cau to chc quan ly cong ty & theo s phan

cong phan nhiem cho tng ca nhan/nhan vien trong cong ty
Noi cach khac, neu cau truc hien tai (bao gom ca c cau &
phan cong phan nhiem ca nhan) cua cong ty cha the hien c
che kiem soat hoac rat kho thiet lap c che kiem soat th
phai tai cau truc cong ty (tai cau truc cong ty hieu theo ngha
hep, tc la sap xep lai c cau o chc cua cong ty)
Thiet lap HTKSNB &

HTKSNB la muc ch
Tai cau truc la phng tien
Tai cau truc cong ty e lam g? => e thiet lap HTKSNB
Muon thiet lap HTKSNB th phai lam g => Phai tai cau truc cong ty
Hay noi cach khac :
Tai cau truc cong ty la mot trong nhng phng tien e thiet lap
HTKSNB
Khong the thiet lap mot HTKSNB hu hieu va hoan chnh neunh
khong cau truc lai cong ty
Khoa hoc ve thiet lap

c vau to chc quan ly cong ty
Thiet lap c cau to cc quan ly cong ty la viec phan
bo cac chc nang cua cong ty cho cac bo phan cua
cong ty
Moi chc nang co the bao ham nhieu chc nang cu
the
Moi bo phan co the bao gom nhieu bo phan trc
thuoc
4 cau hoi e thiet lap

c cau to chc quan ly cong ty
Cong ty co bao nhieu chc nang, la nhng chc nang nao?
Moi chc nang se c thc hien bi mot hay nhieu bo phan
cua cong ty?
Cong ty co bao nhieu bo phan, la nhng bo phan nao?
Moi bo phan se thc hien mot hay nhieu chc nang, la
nhng chc nang nao, thc hien tron ven mot chc nang hay
mot phan cua chc nang o (phai phoi hp vi cac bo
phan khac e cung thc hien chc nang nay)
Mot cong ty co bao nhieu chc nang, la

nhng chc nang nao?
S hu
Kiem soat
Quan ly
Kiem toan noi bo
Mua hang
Tiep th
Ban hang
Tai chnh
Ke toan
Hanh chnh
Nhan s
San xuat
Ky thuat
Nghien cu & PT
Kho
Quy
Bao ve
Co bao nhieu bo phan,

la nhng bo phan nao?
ieu nay phai tuy thuoc vao :
1. Quy nh cua phap luat hien hanh
2. Nhng chc nang ma cong ty co (ngha la phai xac
nh cac chc nang cua cty trc)
3. Yeu cau quan ly cua cong ty

4. Nguon lc hien co cua cong ty
5. Viec xac lap c che kiem soat
Hien trang cong ty cua ban?

Neu cac bo phan trong c cau to chc hien tai cua
cong ty ban cha c thiet lap mot cach thoa ang
theo ca 5 tieu ch tren (ac biet la tieu ch so 1 va
tieu ch so 5) th phai tai cau truc cong ty
Quy nh cua phap luat ve c cau to

chc quan ly cong ty
Doanh nghiep nha nc
Doanh nghiep cua cac to chc chnh tr xa hoi
Hp tac xa
Cong ty co phan
Cong ty TNHH
Cong ty hp danh
Doanh nghiep t nhan
Cong ty 100% von nc ngoai
Cong ty lien doanh
Hp ong hp tac kinh doanh (BCC)
Chi nhanh thng nhan nc ngoai
Van phong ai dien
(Cha ke lnh vc ngan hang)
Quy nh cua phap luat ve c cau

to chc quan ly cong ty
Tuy theo loai hnh phap ly cua cong ty

Theo quy nh cua phap luat hien hanh, moi loai hnh
phap ly cong ty se co c cau to chc khac nhau
Chung ta se tm hieu c cau to chc cua cong ty
TNHH va cong ty co phan theo quy nh cua Luat
Doanh Nghiep hien hanh
Cap bac quan ly c ban trong

mot cong ty oc lap
Owner
Leader
Manager
Superviseve
Staft
V du ve c cau to chc mot cong ty

ai hoi ong co ong
Ban kiem soat (thuoc HC)
Hoi ong quan tr
Ban kiem soat (thuoc HQT)
Tong giam oc/Giam oc ieu hanh/Giam oc cong ty/ Giam oc
Kiem toan noi bo
Cac Pho TG (moi Pho se phu trach mot so bo phan)
Cac bo phan (ng au Bo phan chnh cua cty la G chc nang hay
con goi la Trng phong)
C che kiem soat trong c cau to chc & trong

phan cong phan nhiem
Ca c che sau phai c ap dung mot cach triet e trong
c cau to chc & trong phan cong phan nhiem cho
tng ca nhan :
Thu tuc bat kiem nhiem
Thu tuc oi chieu
Thu tuc kiem tra & theooi
Thu tuc bao ve tai san
Thu tuc khac
KSNB theo chieu doc

Tai cau truc cong ty e xac nh ra :
Cac bo phan & chc nang cua tng bo phan

Quyen & ngha vu cua tng nhan vien (phan cong phan nhiem
cho..)
Sau o, phai xac lap Quy che to chc va hoat ong cho
tng bo phan (thuoc nhom quy che bo phan) va Bang mo

ta cong viec cho tng ca nhan o (thuoc nhom quy che ca
nhan)
Khoa hoc ve phan cong phan nhiem

Quyen han : Chu the c lam g, c quyet nh g?
Trach nhiem : e c trao quyen han tren, th chu the phai chu trach
nhiem trc ai va ve cai g (ve cai ma chu the c lam hoac c

quyet nh)
Quyen li : Chu the c hng cai g (vat chat & tinh than) (c
hng cai ma DN trao cho hay cai ma chu the t cam nhan)
Ngha vu : e c hng nhng quyen li tren, th cu the phai lam g
va can lam g (khong c lam g)
Mot so van e can lu y

khi cau truc lai cong ty
Dang c cau to chc tap quyen
Kiem soat thong qua cac QT chuan toan DN
Dang c cau to chc phan quyen :
Kiem soat theo yeu to muc tieu, ch tieu

Le thuoc rat nhieu vao yeu to con ngi
Mot so van e can lu y

khi cau truc lai cong ty
Dang cong viec mang tnh c hoc
De kiem soat hu hieu
De thiet lap quan tr chuan
Dang cong viec mang tnh hu c
Kiem soat thong qua viec giam sat thng xuyen

Yeu to van hoa anh hng nhieu
Tom tat
Mot bo phan quan trong cua ma tran kiem soat o la : Kiem soat theo
chieu doc
Viec kem soat theo chieu doc c sat lap qua c che kiem soat trong c
cau to chc & phan cong phan nhem.
Va cac .nay c the hien qua 2
loaio la :
Quy che bo phan
Quy che ca nhan (ban mo ta congviec)
Khi 2 loai quy che nay c thc hien tot, cung co ngha la c che kiem
soat a c van hanh
Ma tran kiem soat

KS theo chieu doc cac Bo Phan & Ca Nhan trong DN
Ks
Theo
Chieu
Ngang
Cac
quy
trnh
nghiep
vu

MA TRAN KIEM SOAT
Chu e 4
MA TRAN KIEM SOAT :

KSNB THEO CHIEU NGANG
C THIET LAP THEO CAC
QUY TRNH NGHIEP VU
Cac quy trnh nghiep vu
Quy trnh ban hang

Quy trnh mua hang
Quy trnh chi tieu
Quy trnh tien lng
Quy trnh ke toan
Quy trnh san xuat
Quy trnh ton kho
Quy trnh khac
Chu e 4.1
KIEM SOAT NOI BO
TRONG QUY TRNH
BAN HANG
Noi dung kiem tra

1.
2.
3.
4.
5.
6.
7.
Cac chc nang c ban trong quy trnh

Muc tieu cua quy trnh
Rui ro cua quy trnh
C che kiem soat ap dung
Mot so rui ro thng gap & c che kiem soat tng ng
He thong chng t trong quy trnh
Quy che nghiep vu ban hang
Mo hnh cong ty nghien cu

Cong ty san xuat
Quy mo va
San xuat hang cong nghe
C cau to chc cong ty :
HTV
Ban kiem soat
Tong Giam oc
Kiem toan noi bo
BP Tiep th & ban hang
BP Tai chnh Ke toan & IT
BP hanh chanh Nhan s
BP san xuat
BP Vat t mua hang
BP Ky thuat tong hp (c kh, ien may, xay dng)
oi xe tai
Va 3 BP : Kho, quy, bao ve
Cac chc nang c ban

1. Ban hang :
Nhan at hang
Quyet nh ban hang
Chuan b hang
Giao hang
2. Thu tien
3. Ghi nhan bao cao

Ban hang : ban ung, ban u, ban kp thi
Thu tien : thu bang nop trc
Ghi nhan va bao cao => ngan gon, ro rang de hieu
Muc tieu cua quy trnh (tt)
Muc tieu cua viec ban hang :
Ban ung :
ung khach hang
ung gia
ung hang
Ban u : u so lng a thoa thuan
Ban kp thi : kp thi han a cam ket
Muc tieu cua viec thu tien :
Thu ung : ung ngi, ung lo hang

Thu u : u so tien can phai thu
Thu kp thi : han (khong e n qua han)
Muc tieu cua viec ghi nhan va bao cao
ung, u, kp thi, ngan gon, de hieu
(oi vi ca BPke toan & BP ban hang
Rui ro cua quy trnh

Ban hang : khong ung, khong u, khong kp thi
Thu tien : khong ung, khong u, khong kp thi
Ghi nhan & bao cao : khong.
Cac c che kiem soat

1.
2.
3.
4.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bap ve tai san
1.
2.
3.
4.
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh dang trc
Mot so rui ro thng gap &

c che kiem soat tng ng
Ban hang nhng khong thu c tien (do khach hang khong co kha nang tra tien hay
co tien nhng khong chu tra)
anh gia uy tn
Duyet han mc tn dung
Phan tch tuoi n
Neu ban hang lan au
Ban hang khong ung gia, tnh toan sai chiet chau
Phe duyet gia ban
Cap nhat gia mi
Giao hang tre
Kiem tra ton kho trc khi chap nhan n hang

Theo doi n at hang ton ong

C che kiem soat tng ng
Giao hang sai quy cach, pham chat, so lng
Khach hang ky duyet mau hang
oi chieu n at hang
Khach hang ky bao b giao nhan hang
Phat hanh hoa n sai
Phe duyet hoa n

oi chieu hoa n vi n at hang va phieu xuat kho

Tien ban hang b lam dung :
nh ky oi chieu cong n
Thng xuyen oi chieu so d ngan hang
Ngi thu tien khac ngi ghi chep thu tien
Sai sot trong ghi chep nghiep vu
Cac chng t ban hang ieu chuyen ve KT ghi chep

oi chieu so ban hang vi so xuat hang ton kho
oi chieu so thu tien vi bang ke ngan hang
C che kiem soat phat hien rui ro

Cac bao cao ve :
Cac n hang cha thc hien

Cac so d phai thu qua han
Sai lech so lng tren hoa n va so xuat kho
oi chieu doanh so theo ke toan vi doanh so tren bao cao

ban hang cua bo phan ban hang
Phan tch ty le lai gop
Phan tch vong quay hang ton kho
Giam sat so ngay thu tien bnh quan
He thong chng t can ban

n at hang
Phieu xuat kho
Hoa n
Phieu thu/Bao co ngan hang
Quy trnh nghiep vu

The hien qua chng t
Chng t la bang chng bang giay t ve mot
nghiep,vu a phat sinh va a hoan thanh

Quy trnh nghiep vu the hien qua chng t cu the nh
sau :
Thong qua cac ch ky

Thong qua so lien phat hang va s luan chuyen chng t
cho cac bo phan va cac ca nhan co lien quan
Quy trnh nghiep vu

the hien qua chng t
The hien qua chng t :
Chng t co may ch ky
Ai se phai ky vao
Ky e lam g
The hien qua so lien :

Phat hanh may lien
Cho nhng ai au
e lam g
n at hang
Ai phat hanh : Khach hang phat hanh
Ch ky :
Chng t co may ch ky : t nhat la 2 ch ky

Ai se phai ky vao :
Khach hang
Ngi co tham quyen
Ky e lam g :
Khach hang ky e xac nhan viec at hang
Ngi co tham quyen quyet nh ky e phe duyet viec ban
n at hang
So lien :
May lien : 2 lien

Cho nhng ai bo phan nao va e lam g :
1 lien goc lu e theo doi thc hien viec ban hang
1 lien chuyen bo phan san xuat e len ke hoach san xuat
Phieu xuat kho

Phieu xuat kho do Bo phan ban hang phat hanh
Ch ky
1.
2.
3.
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5.
Chng t co may ch ky : 5 ch ky
Ai ky & ky lam g :
Ngi lap (ky e xac nhan viec lap phieu)
Trng bo phan (ky e kiem tra ban ung, ban u, ban kp thi,
ung so tien)
Giam oc (ky e phe duyet viec xuat ban)
Thu kho (ky e xac nhan viec xuat kho)
Khach hang (ky e xac nhan viec a nhan ung va u hang)
Phieu xuat kho

So lien :
Phat hanh may lien : 4 lien

Cho nhng ai bo phan nao va e lam g
1 lien goc lu tai BP ban hang e theo doi doanh thu va cong n phai
thu
1 lien thu kho gi lai e xem nh la lenh xuat kho
1 lien chuyen cho ke toan e theo doi doanh thu, cong n, hang ton
kho
1 lien khach hang gi e lam c s oi chieu nhap kho tai kho cua
khach hang
Hoa n cua Bo tai chnh

Ai viet hoa n : Bo phan ke toan
Ch ky :
May ch ky : 3
Ai ky & ky lam g :
Ngi viet hoa n (ky e xac nhan viec viet hoa n)
Thu trng : (ky va ong dau e phe duyet/xac nhan viec ban hang nhat
la vi cac c quan nha nc giup cho ngi mua chng minh c rang viec
mua hang cua mnh la hoan toan hp phap)
Khach hang : (ky e xac nhan viec mua hang giup cho ngi ban co c s
e chng minh viec ban hang)
Hoa n cua Bo tai chnh

So lien :
May len : 3 lien

Cho ai & e lam g :
1 lien goc (lien tm) lu tai bo phan ke toan e theo doi doanh
thu va cong n (ke toan thue)

1 lien (lien o) giao cho khach hang
1 lien (lien xanh) chuyen cho Bo phan ban hang e theo doi doanh
thu & cong n phai thu
Phieu thu
Ai phat hanh : Bo phan ke toan
Ch ky :
May ch ky : 4 ch ky
Ai ky & ky lam g
Ngi lap phieu (ky e xac nhan viec lap phieu)
Ke toan trng (ky e kiem tra phieu thu : thu ung, thu u, thu kp
thi)
- Khach hang (ky e xac nhan viec tra tien giup cong ty co can
c e xac minh thu tien ung oi tng
Phieu thu
So lien :
May lien : 3 lien

Cho ai & e lam g :
- 1 lien goc lu tai ke toan e hach toan giam cong n
phai thu
1 lien thu quy gi e xem ay nh la lenh thu tien
1 lien giao cho khach hang e thay cho giay bien nhan a
nhan tien
Tom tat
Xac nh cac chc nang quy trnh

e ra cac muc tieu can kiem soat
Xac nh rui ro co the co
a ra c che kiem soat thch hp
Quy trnh c the hien qua chng t
Tren c s o soan lap Quy che nghiep vu ban hang bao
gom nhng noi dung tren e nhng bo phan va ca nhan co
lien quan cung thc hien
Chu e 4.2
KIEM SOAT NOI BO
trong quy trnh
MUA HANG
Noi dung nghien cu quy trnh

1.
2.
3.
4.
5.
6.
7.
Chc nang cua quy trnh

Rui ro cua quy trnh
C che kiem soat ap dung
Mot so rui ro va c che kiem soat tng ng
Quy trnh nghiep vu & he thong chng t
Quy che hoa cac noi dung cua quy trnh qua Quy che nghiep
vu mua hang
Cac chc nang c ban

1. Mua hang
..
..
..
2. Tra tien hang

3. Ghi nhan & bao cao

Mua hang :
=> Mua ung, mua u, mua kp thi theo s phe duyet mua hang
Tra tien :
=> Tra ung, tra u, tra kp thi so tien thc s phai tra
cho ngi cung cap
Ghi nhan & bao cao (N X T v.t & cong n)
=> ung, u, kp thi, ngan gon va ro rang theo yeu cau bao
cao cho cac oi tng

Muc tieu chc nang mua hang
Mua ung : ung theo s phe duyet ve :
ung hang (ve ten hang, quy cach, pham chat cua hang va s mo
ta hang)
ung nha cung cap
ung gia (cang thap th cang tot va cao nhat la gia nao o)
Mua u : u so lng theo phe duyet

Mua kp thi : kp thi han thanh toan a cam ket vi nha
cung cap

Muc tieu chc nang tra tien :
Tra ung :
ung nha cung cap
ung hang a mua
ung gia a thoa thuan
Tra u : u so tien that s n nha cung cap

Tra kp thi : kp thi han thanh toan a cam ket vi nha
cung cap

Muc tieu chc nang ghi nhan & bao cao :
Phai ghi nhan & bao cao c :
Chi tiet tnh hnh N X T cua tng th, tng loai vat t cua
bat c thi ky nao vao bat c thi iem nao.
Chi tiet tnh hnh cong n phai tra oi vi tat ca NCC, tng
nha cung cap, cung vi viec phan tch tuoi n, han mc tn
dung toi a c hng, kha nang chap nhan cua NCC
Mot cach ung, u, kp thi, ngan gon va ro rang.
Rui ro cua quy trnh

1.
2.
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6.
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10.
11.
Yau cau hang khong ung nhu cau

Mua khong ung hang
Mua khong ung nha cung cap
Mua gia cao
Mua khong u so lng (thc te t hn so vi chng t, hay do khan hiem khong co hang e
mua)
Hang nhap ve khong kp tien o san xuat
en han tra tien khong co tien tra hoac khong u tien tra
Tra tien nham NCC
Tra nham lo hang mua
Tra tien nham gia so vi gia a thoa thuan
Bao cao sai, khong u cac loai bao cao, bao cao khong kp thi, bao cao qua dai dong,
bao cao trnh bay lon xon khong ro rang, kho hieu.
Phan loai rui ro &

xac nh nguyen nhan
Rui ro moi trng kinh doanh
Rui ro t nha cung cap

Rui ro do chnh tr, kinh te, xa hoi, KHCN
Rui ro hoat ong
Vi pham quy che nghiep vu mua hang

Rui ro lien quan en tai san t nguyen do :
Gian lan
Sai sot
Rui ro tuan thu phap luat, ac biet la lien quan en hoa n

chng t, hp ong
C che kiem soat

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh danh trc

Yeu cau hang khong ung nhu cau thc
te
Duyet ke hoach mua hang chi tiet (What,
Mua hang khong ung quy cach, pham

chat, mo ta
Who, whom, Why, When, Where, How, How

much, How many)
Yeu cau giai thch viec mua hang ngoai
ke hoach (bao cao bat thng)
Quy trnh kiem tra chat lng hang (phe

duyet)
Bo phan co nhu cau tham gia nhan
hang (oi chieu)
Chon nha cung cap co uy tn

C che kiem soat tng ng (tt)
Mua gia cao
Tra tien hang trc khi

hang c chap nhan
Ch tra tien ch khi co u
cac chng t nhan hang le

(Phe duyet)
.

Tra tien hang khong ung han (qua
sm/qua tre)
Phe duyet cam ket tra tien

Theo doi ke hoach tien mat
nh ky bao cao cong n phai tra
(Ktra & theo doi)

Phe duyet thi iem tra tien va so
tien tra
Ngi e ngh mua # ngi mua # ngi
nhan hang # ngi tra tien # ngi ghi
chep nghiep vu (BKN & C)
.

Sai sot trong ghi chep nghiep vu & oi chieu gia BP ke toan vi
bao cao
BP mua hang
oi chieu gia BP ke toan vi
Thu kho
oi chieu gia BP ke toan vi
nha cung cap
Luan chuyen chng t gia cac
BP trong cong ty
Mot so thu tuc kiem soat khac

Cac bao cao ve cac bien ong bat thng :
So mua hang vi tng nha cung cap
Tnh hnh giao hang tr6e
Cac n hang cha thc hien
(Bao cao bat thng)
oi chieu so mua hang theo ke toan vi so nhan hang theo

thu kho
Phan tch ty le lai gop (s dung ch tieu)
Phan tch so ngay tra tien bnh quan (s dung ch tieu)
Quy trnh nghiep vu &

HT chng t
Phieu yeu cau vat t

Phieu e ngh mua vat t
Phieu nhap kho
Phieu chi/ Giay bao n ngan hang
Phieu yeu cau vat t

BP phat hanh :
BP san xuat, hoac

Thu kho phat hanh
Co 1 hoac 2 ch ky :
Ngi lap
Ngi kiem tra (neu co)
Phat hanh t nhat la 2 lien :

1 lien BP phat hanh gi
1 lien chuyen cho BP vat t
Phieu e ngh mua vat t

BP phat hanh : BP mua hang/BP vat t
Co 3 ch ky :
Ngi lap (NV mua hang)
Ngi kiem tra (Trng BP mua hang)
Ngi phe duyet (Cap co tham quyen)
Phat hanh 3 lien :
1 lien lu tai BP mua hang

1 lien giao cho nhan vien i mua hang
1 lien chuyen cho BP ke toan e theo doi
Phieu nay nh kem vi phieu yeu cau vat t va ke hoach mua hang chi
tiet
Phieu nhap kho

BP phat hanh : BP vat t
Co 5 ch ky :
Ngi lap (NV VT)

Ngi kiem tra (Trng BP VT)
Ngi giao hang (ai dien NCC)
Ngi phe duyet nhan hang
Thu kho
Phat hanh 4 lien :
1 lien BPVT lu
1 lien thu kho gi xem nh la lenh nhap kho
1 lien giao cho NCC
1 lien chuyen cho BP ke toan
Phieu chi
BP phat hanh : BP ke toan
Co 5 ch ky :
Ngi lap
Ngi kiem tra
Ngi phe duyet
Ngi chi tien
Ngi nhan tien
Phat hanh 4 lien :
1 lien goc lu BP KT
1 lien chuyen cho thu quy (lenh chi tien)
1 lien chuyen cho BP VT (theo doi cong n)
1 lien giao cho khach hang (neu KH yeu cau)
Tom tat
Cac chc nang cua quy trnh
Cac muc tieu cua quy trnh
Rui ro cua quy trnh
C che kiem soat
Luan chuyen chng t trong quy trnh
Quy che hoa tat ca nhng noi dung tren trong Quy
che nghiep vu mua hang
Chu e 4.3
KIEM SOAT NOI BO
trong quy trnh
TIEN LNG
Cac quy trnh ve nhan s

Quy trnh tuyen dung
Quy trnh KL
Quy trnh tien lng
Quy trnh bo nhiem, ieu chuyen
Quy trnh anh gia nhan s
=> Chung ta tap trung nghien cu ve quy trnh tien lng
Noi dung nghien cu

Khai niem ve tien lng
C s hng lng
Nguyen tac quyet nh mc lng
Chc nang c ban cua quy trnh
Rui ro trong quy trnh
C che kiem soat trong quy trnh
Quy trnh & chng t
Quy che hoa cac c che kiem soat trong quy trnh tien lng
Khai niem ve tien lng

Tien lng co the la : thu nhap cua ngi lao ong
Tien lng co the la : chi ph cua ngi s dung lao ong
Tien lng la gia ca hang hoa sc lao ong
Khi chung ta nghien cu quy trnh nghiep vu nay, tien lng se
c hieu nh sau :
La cac khoan thu nhap mang tnh thng xuyen ma nhan vien
cua cong ty c hng t cong ty
Khai niem tien lng

Tien lng co the bao gom :
Lng can ban va

Thu nhap thng xuyen khac, chang han :
- Hoa hong doanh so
- Tien lam them gi
- Tien tang ca san xuat
-
Quan iem ve tien lng

Van e ngi boc lot ngi
Van e lam giau cho chu
Van e tam nhn va s menh cua cong ty
Win win Basis => win1 win2 win3
C s hng lng
Lng theo thi gian (lng thang)
(Nhan vien van phong)
Lng theo san pham
(Nhan vien san xuat)
Lng theo doanh so
(Nhan vien ban hang)
Lng theo cong n
(NV san xuat hoac lao ong thi vu)

1. Can c vao mc ong gop cua nhan vien. Mc ong gop
nay c xac nh da vao s anh gia :

Kha nang co the ong gop (NV mi)hay
Thc te ong gop (nhan vien cu) oi vi cong ty
(Nang lc ch la mot trong nhng yeu to e anh gia mc
ong gop cua nhan vien ch khong phai la can c duy
nhat)

2. Can c vao th trng lao ong hien tai
Nhng cong ty cung nganh nghe, cung lnh vc ;
Nhng cong ty cung la t nhan, hay cung la nha nc, hay cung la
nc ngoai, cung la cong ty cua chau Au, cung la cong ty cua My
Nhng cong ty cung la a ban hoat ong
Nhng cong cung hoan canh (tham nien trong nganh, giong nhau ve van
hoa quan ly,
.
=> S cong bang gia cong ty mnh vi cong ty khac

3. Can c vao tnh hnh kinh doanh & kha nang tai chnh cua cong
ty
Tnh hnh kinh doanh tot & kha nang tai chnh tot (ang an nen
lam ra) => Lng cao hn so vi th trng lao ong (Cong ty
giau len th NV cung c giau len)
Tnh hnh kinh doanh & kha nang tai chnh khong tot (ang chng
lai hay i xuong) => Lng thap hn so vi th trng lao ong
(Nhan vien chia se vi cong ty luc kho khan)
=> S cong bang gia chu s hu va nhan vien

4. Can c vao s cong bang
Gia cac nhan vien cung phong va gia cac bo phan trong cung cong
ty
Phai xay dng c ngan sach lng
(Tong quy lng) trong tong ngan sach cua cong ty
Phai xay dng c quy lng cho tng bo phan hay hoat ong cua cong
ty
Phai xay dng c thang lng cho tng cap bac va tng tnh chat cong
viec trong toan cong ty
Phai xay dng c khung lng cho tng v tr/chc danh trong cong ty

4. (tiep theo)
oi vi rat nhieu nhan vien :
Khong s t ch s khong cong bang
Van e bao mat mc lng nhan vien
Van e Cong bang trong phan cong phan nhiem va van e
cong bang ve mc lng
Gia Cac Khong Minh ban ve
Ngi lam tng trong thien ha
(Cty co the c xem nh la thien ha thu nho)

5. Can c vao gia tr vat chat ma cong ty trao cho nhan vien & gia tr tinh than ma
nhan vien nhan c t cong ty (ch cong ty khong trao)
Gia tr tinh than khac vi gia tr vat chat
Gia tr tinh than co the la :
Moi trng lam viec tot (ong nghiep, tien nghi)
ieu kien hoc hoi, nang cao nghe nghiep
C hoi thang tien
S on nh cong viec ve lau dai
Danh tieng cong ty
Nhng che o phuc li ve nha , du lch, y te, tr von, tham gia co phan

6. Can c vao phap luat nha nc hien hanh ve tien lng, tien
cong, tien thng, bao hiem xa hoi, bao hiem y te, kinh ph
cong oan
V du :
Quy nh ve mc lng toi thieu
Quy nh ve xac nh quy lng theo doanh so
=> Thc chat ay cung la mot s am bao ve cong bang xa

hoi ve thu nhap theo quan iem nha nc
Cac chc nang c ban

1.
2.
3.
4.
5.
Xac nh mc lng
Cham cong
Tnh lng
Tra lng
Ghi nhan & bao cao

1.
2.
3.
4.
Xac nh c mc lng phu hp cho tng nhan vien (hp phap, hp le, hp ly,
hp tnh) ay cung la muc tieu quan trong nhat cua quy trnh nay.
Tien lng cua tng nhan vien c tnh toan mot cach ay u, chnh xac & kp
thi.
- Nhan s cua cong ty luon c cap nhat mot cach ay u, chnh xac & kp thi
- Sc lao ong cua tng nhan vien luon c anh gia theo quy nh ve cham cong
cua cong ty.
- Tien lng cong ty c tnh mot cach ay u, chnh xac va kp thi tren c s
cham cong.
Tien lng cua nhan vien toan cong ty luon c chi tra ay u, chnh xac, kp thi.
Ghi nhan va bao cao mot cach ung, u, kp thi, ngan gon, ro rang va de hieu
ve tat ca cac chc nang cua cong ty quy nh.
Quy trnh & chng t

Bang theo doi lao ong
Bang cham cong
Bang lng
Phieu lng tng ngi (Payroll Slip)
Phieu chi/Lenh chi lng qua ngan hang
Rui ro cua quy trnh

Ba nhom rui ro trong quy trnh nay :
Rui ro ve xac nh mc lng
Rui ro ve tnh lng
Rui ro ve chi tra lng
Rui ro ve ghi nhan & bao cao ve quy trnh nhan s
tien lng
Rui ro ve quy trnh

1.
2.
Trong quy trnh tien lng, rui ro ve xac nh mc lng la rui ro co xac xuat xay ra
cao nhat va neu rui ro nay xay ra th hau qua cua rui ro nay cung se la ln nhat.
Nhom rui ro ve tnh lng :
- Rui ro cap nhat d lieu ve nhan s :
- rui ro cham cong
Cham cong khong ay u, chnh xac va kp thi
- Rui ro tnh lng
Tnh khong u
Tnh khong u
Tnh khongkp thi
Rui ro ve quy trnh

Rui ro cap nhat d lieu ve nhan s :
Khong ay u so nhan vien hien co trong ky tnh lng

Khong chnh xac ve chc danh, chc vu, cap bac, bo
phan,
Khong kp thi so vi tnh hnh nhan s trong ky tnh lng
(nhan vien a ngh viec, nhan vien mi, nhan vien ieu
chuyen, nhan vien c tang lng, b giam lng)
C che kiem soat rui ro

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh dang trc
Mot so rui ro khac &

Tiep tuc tra lng cho nhan vien a
ngh viec/nhan vien khong co thc
Bang cham cong do tng bo phan lap
ra Trng bo phan phe duyet ong

thi chu trach nhiem ve bang cham
cong nay
Ngi cham cong # Ngi tnh lng va
Ngi tnh lng # Ngi chi tra lng
Phe duyet cac thay oi bang lng
The bam gi

Tnh lng sai, khong ung vi chnh
sach cua cong ty
Chnh sach lng ro rang

Bo phan tnh lng phai thng xuyen
Tnh sai thue thu nhap ca nhan dan en

viec doanh nghiep phai ong bu thue
cho nhan vien
cap nhat cac thay oi ve nhan s

Phe duyet cac thay oi trong chng trnh
tnh lng
Phe duyet bang lng
nh ky kiem tra viec tnh thue thu
nhap ca nhan
Nh chuyen gia t van cach tnh thue
thu nhap ca nhan

Chi lng khong ung theo bang lng
Ghi chep/bao cao chnh xac ay u chi

ph lng
Phe duyet trc khi chi lng

Phan tch tong quat tnh hp ly cua
quy lng
Ky nhan lng/chi qua tai khoan ngan
hang
Bang lng va cac chng t chi lng
chuyen ke toan ghi chep

oi chieu chi ph lng vi thc chi lng
va quy lng ke hoach
Cac c che kiem soat

mang tnh phat hien rui ro
Cac bao cao ve cac bien ong bat thng : tnh hnh
lam them gi, tang ca, thay oi so lng nhan vien
cac bo phan.
Phan tch ty suat bien ong nhan vien
So sanh quy lng thc te va ke hoach
Phan tch bien ong tien lng bnh quan
Quy trnh & chng t

Phieu e ngh
Ban giai trnh
Phieu chi
Phieu giao nhan/ phieu nhap kho
Hoa n (nhan t ngi ban)

Khong ap ng nhu cau chi tra khi en
han/s dung kem hieu qua so d tien
Ke hoach tien mat can oi cac khoan
Ghi chep, bao cao ay u so d tien
thu chi
Ke hoach can oi nhu cau s dung
ngoai te
Ky quy/cac nghiep vu tng lai
Phan nhiem : ke toan thu quy
duyet chi
oi chieu so d tien tren so sah vi
so phu ngan hang
oi chieu so ke toan vi so quy
Cac c che phat hien rui ro

Cac khoan chi so tien ln
Cac khoan chi co noi dung bat thng
Tham hut ngan quy
Phan tch bien ong lai tien gi

Phan tch tnh hnh thc hien ke hoach tien mat
C che phe duyet

Phan cap & uy quyen duyet chi

Rui ro b mat cap, lam dung tien mat
Chi tien khong ung muc ch
Han che tiep can khu vc tien mat

Han che cac nghiep vu dung tien mat (chi
bang tien ngan hang)

Khong che so d tien mat mc cho phep
Kiem quy nh ky/bat thng
Phe duyet cac khoan chi tien mat
ang ky ch ky phe duyet cac khoan chi
tien ngan hang
Cac khoan chi phai co chng t ay u
trc khi c phe duyet
ong dau A CHI vao chng t
Rui ro cua quy trnh

Chi khong ung
Chi khong ung nhu cau, khong can chi cung chi (lang ph)
Chi qua nhieu nhng thc s khoan chi th khong nhieu (mat cap, bien thu,)
Chi nhieu va trong thi gian dai lam cho tien cua cong ty b lam dung
Chi khong u (khong u tien e chi trong khi nhu cau chi rat bc thiet)
Chi khong kp thi
Ngi thc hien chi bao cao lao, nguy tao chng t
Viec ghi nhan va bao cao cua ke toan ve tnh hnh chi tieu khong at
muc tieu e ra
C che kiem soat

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh dang trc

Ke hoach chi tieu (BP ke toan)
e ngh chi tieu (cac BP trong cong ty)
Quyet nh chi tieu (Ngi co tham quyen)
Thc hien viec chi tieu (Theo phan cong, nh BP hanh chnh, BP
khac)
Bao cao viec thc hien chi tieu (Ngi thc hien chi tieu)
Ghi nhan (BP ke toan)

Chi ung : han che mat mat, lang ph va lam dung
tien bac cua cong ty

Chi u, chi kp thi : Bao am nhu cau tien cho cac
khoan chi
Bao am hieu qua sinh li so d tien mat
Ghi nhan ung, u, kp thi, ngan gon, ro rang, de
hieu.
Cac khoan chi tieu

Chi mua cong cu dung cu
Chi tiep khach
Chi quang cao va tiep th
Chi cong tac ph
Chi van phong pham
Chi dch vu mua ngoai (ien, nc, ien thoai, rac, bu ien, du lch, kiem
toan, hai quan, nha hang,)
Chi tham vieng, qua cap
Chi t thien
Chi tieu khac
Cac khoan chi tieu

Cong cu dung cu la g?
La tai san cua cong ty
La t lieu lao ong
Khong phai la tai san co nh
Khong phai la oi tng lao ong
Cac loai chi cua cong ty

Chi mau tai san co nh (chi au t)
Chi mua vat t (nguyen vat lieu)
Chi tien lng, tien cong cho NL
Chi thue cho nha nc
Chi lai cho chu n
Chi tieu (nhng khoan chi khac 5 khoan chi noi tren)

Tai san co nh la g? Theo quy nh tai VN:
1. La tai san cua cong ty
2. La t lieu lao ong
3. Co gia tr t 5tr tr len
4. Co gia tr s dung tren mot nam
5. Rui ro h hong toan bo trong qua trnh s dung thap (h
hong toan bo la h hong khien tai san khong the sa
cha e tai s dung ma se tr thanh phe thai)
Chu e 4.4
KIEM SOAT NOI BO
TRONG QUY TRNH
CHI TIEU
Noi dung nghien cu

Rui ro cua quy trnh
C che kiem soat ap dung trong quy trnh
Mot so rui ro thng gap va c che kiem soat tng ng
Quy trnh & chng t
Quy che hoa nhng noi dung tren trong Quy che chi tieu hay
con goi la Quy che tai chnh
Chu e 4.5
KIEM SOAT NOI BO

TRONG QUY TRNH
KE TOAN
Noi dung nghien cu

Cac quy trnh cu the trong quy trnh ke toan
Rui ro cua quy trnh
C che kiem soat cua quy trnh
Mot so rui ro thng gap & c che kiem soat tng ng
Quy che hoa nhng noi dung nay
Phan biet tai chnh & ke toan

Tai chnh? Tai chnh doanh nghep?
Quan tr tai chnh doanh nghiep

=> Tien & von
Ke toan la g? Ke toan doanh nghiep?
=> thong tin
Phan biet tai chnh & ke toan
giam oc tai chnh & ke toan trng
Cac chc nang c ban

1. Thu thap thong tin (thu thap chng t)
2.
3.
T cac bo phan trong cong ty & t ben ngoai.

X ly thong tin (s dung so sach)
Tai bo phan ke toan
Cung cap thong tin (trnh nop bao cao)
Cho cac oi tng co nhu cau :
- Chu s hu & chu n
- Lanh ao cong ty
- Nha nc
- Khac
Cac quy trnh cu the

Quy trnh ke toan thng bao gom 3 quy trnh cu the :
1. Quy trnh ke toan thue
2.
3.
=> Phuc vu bao cao co nha nc

Quy trnh ke toan tai chnh
=> Phuc vu bao cao cho chu (chu s hu & chu n)
Quy trnh ke toan quan tr
=> Phuc vu bao cao cho anh ao cong ty
To chc thc hen tng quy trnh
1.
2.
3.
4.
Moi quy trnh lai c phan chia cu the nh sau :

Ke toan phan hanh (ke toan vien)
Ke toan tong hp (Ke toan tong hp)
Ke toan kiem tra (Ke toan trng)
Phe duyet bao cao (Lanh ao doanh nghiep)
Phan hanh ke toan

Ke toan tien mat
Ke toan kho vat t
Ke toan kho thanh pham
Ke toan cong n phai thu
Ke toan cong n phai tra
Ke toan tai san co nh
Ke toan cong cu dung cu
Ke toan tien lng
Muc tieu cua quy tnh

Muc tieu theo cach hieu thong thng
Muc tieu theo mo hnh CEAVOP

1. Bao cao ung
2.
3.
4.
5.
6.
- Chnh xac ve mat so hoc & noi dung

- ung luat
- ung quy che cong ty
Bao cao u
Bao cao kp thi
Bao cao ngan gon
Bao cao ro rang
Bao cao de hieu

Bao cao cai g?
Bao cao thue :
Thue GTGT (khai bao thang & quyet toan nam)

Thue TNDN (d toan & quyet toan nam)
Thue khac
Bao cao tai chnh :
Bang can oi ke toan

Bao cao ket qua kinh doanh (3 phan)
Bao cao lu chuyen tien te
Thuyet minh oao cao tai chnh
Bao cao quan tr
Thien hnh van trang theo yeu cau cua Lanh ao
1.
2.
3.
4.
5.
6.
Muc tieu theo quy trnh CEAVOP, bao am bao cao c

lap tren c s tuan thu cac yeu to sau :
Completeness (ay u)
Existeness (Ton tai & phat sinh)
Accuracy (Chnh xac)
Valuation (nh gia ung)
Ownership & Obigation (Quyen & ngha vu)
Presentation (Trnh bay & khai bao)
Rui ro cua quy trnh
1.
2.
3.
4.
5.
6.
7.
Bao cao
Khong the ra bao cao
Khong ung
Khong u
Khong kp thi
Dai dong
Khong ro rang
Kho hieu hay de hieu sai
oi vi tng nhom va tng loai bao cao
C che kiem soat co the ap dung

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & thro doi
nh dang trc
Mot vai rui ro thng gap &

Vi pham tnh au u, ton tai, chnh xac
D lieu ke toan phai cap nhat

Tuan thu cac quy trnh ke toan nh : oi
Vi pham tnh anh gia, s hu va trnh bay

cong bo
chieu gia cac phan hanh, oi chieu ke

toan vi cac bo phan khac
Nhan vien ke toan co nghiep vu
Kiem quy, kiem ke ton kho, tai san
Ke toan trng c cap nhat tat ca cac
s kien/hoat ong dien ra trong doanh nghep
anh gia tnh hp ly so d tai san
Trnh o nghiep vu cua ke toan trng

Bao cao tai chnh cha
ng gian lan, sai sot
Kiem toan noi bo

Kiem toan oc lap
Cam ket cua ban giam oc
trc chu s hu

c che kiem soat tng ng (tt)
Vi pham phap luat ve thue
Thng xuyen cap nhat
Khong tuan thu ung quy

nh thue dan en chi ph
cao
thue
T van thue
Nhan vien co trnh o va
kinh nghiem
Co quy trnh tuan thu cac
quy trnh thue nen nh
dang chuan
Ke toan thue
Chu e 4.6
KIEM SOAT NOI BO
trong quy trnh
SAN XUAT
Noi dung nghien cu

Chc nang trong quy trnh
Rui ro cua quy trnh
C che kiem soat cua quy trnh
Mot so rui ro thng gap va cac c che kiem soat tng ng
Quy trng & chng t
Quy che hoa tat ca nhng c che kiem soat a c xac lap
trong quy trnh
Cac chc nang c ban

Yeu cau san xuat/ke hoach san xuat
Chuan b vat t theo nhu cau san xuat
Cac cong oan san xuat
Nhap kho san pham
Ghi nhan & bao cao
San pham
San pham cua doanh nghiep la :
Ket qua cua qua trnh san xuat cua doanh nghiep ;
Th ma doanh nghiep em ban ra ngoai mot cach thng xuyen
Co 2 loai san pham :
San pham hu hnh (hang hoa)

San pham vo hnh (dch vu)
Co 2 loai san pham
Hang cong nghiep (san pham cua cong ty nay la nguyen lieu cua cong ty khac)
Hang tieu dung (ap ng nhu cau tieu dung cua dan chung)
Co nhng san pham va la hang tieu dung va la hang cong nghiep

Ke hoach san xuat phai chnh xac, ay u, ro rang, ngan
gon, de hieu
San xuat ung
San xuat u so lng theo ke hoach hoac theo yeu cau
San xuat kp thi theo ke hoach hoac theo yeu cau
Tiet kiem vat t : Ty le phe lieu va ty le san pham hong
thap nhat (trong nh mc cho phep)

San suat ung :
ung san pham can san suat theo yeu cau
ung vat lieu can s dung
ung cong thc/cach thc/phng phap/cong nghe
yeu cau
Rui ro cua quy trnh

a ra ke hoach san xuat khong phu hp (khong at yeu cau)
San xuat khong ung (SP, VL, CN)
San xuat khong u so lng theo yeu cau, san xuat qua
nhieu so vi yeu cau lam ong von

San xuat khong kp tien o giao hang
San pham hong qua hieu, ty le phe lieu qua cao so vi nh
mc cho phep
(Trong quy trnh nay ch xet nhng loi do khau san xuat, khong
xet loi do khau mua hang gay ra)
C che kiem soat nao c ap dung

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh dang trc
Quy trnh & chng t
Ke hoach san xuat

Phieu xuat kho (vat lieu)
Phieu anh gia chat lng (KCS)
Phieu nhap kho (san pham hay ban san pham)
Chu e 4.7
KIEM SOAT NOI BO
trong quy trnh
TON KHO

Hoa han, mat cap, lang ph
Ton kho vt mc can thiet/khong ap
ng nhu cau
Han che tiep can ton kho

Kiem soat van chuyen ton kho
nh ky kiem kho
Tuan thu cac quy nh phong chay
cha chay
Xac nh mc ton kho toi u
Bao cao khi ton kho vt qua/thap hn
mc an toan
Hop nh ky gia cac bo phan ban
hang san xuat ton kho

c che kiem soat tng ng (tt)
Khong kp thi x ly hang ton
cham luan chuyen
anh gia khong chnh xac gia

tr ton kho
Bao cao tuoi cua hang ton kho

Theo doi vong quay ton kho
Bao cao ve hang ton cham luan
chuyen
Quy nh cu the cach nh gia
hang ton kho
Theo doi tnh hnh lai gop
Gia thanh nh mc va theo doi
cac chenh lech gia thc te va
nh mc
Cac c che kiem soat

phat hien rui ro
Tuoi hang ton kho
Tnh hnh hang ban tra lai
Cac trng hp tre han san xuat
Phan tch vong quay ton kho

Phan tch chenh lech gia thanh thc te vi gia thanh nh
mc
Phan tch tnh hnh lai gop
Tom tat ma tran kiem soat

Kiem soat theo chieu doc
Theo tng bo phan
Theo tng ca nhan
Kiem soat theo chieu ngang
theo tng quy trnh nghiep vu :

Quy trnh ban hang
Quy trnh mua hang
Quy trnh tien lng
Quy trnh ke toan
Quy trnh chi tieu
Quy trnh san xuat
Quy trnh ton kho
Va rat nhieu quy trnh khac
Chu e 5
Tong hp toan bo
Chng trnh ao tao
&
phng phap trien khai viec thiet lap
HE THONG KIEM SOAT NOI BO
trong ieu kien cu the
TONG HP TOAN BO CHNG TRNH

AO TAO HTKSNBDN
KSNB
THEO
CHIEU
DOC
Muc tieu
DN
Kinh
doanh
Hoat
ong
Tuan
thu
KSBB theo chieu ngang
anh gia HTKSNB

Hien tai cua DN
Tai xac nh &
anh gia lai rui ro
Cua DN
Xem xet Nguon lc

& Van hoa cua DN
Quy trnh ban hang
T choi
Chap nhan
Han che rui ro
chuyen giao
Quy trnh mua hang

Quy trnh san xuat

&
Giam sat thc hien KS
Xac nh &
anh gia
rui ro
Cac c che
Kiem soat
Quy trnh tien lng

Quy trnh chi tieu
Quy trnh ke toan
Cac quy trnh khac
MA TRAN KIEM SOAT
Tai cau truc DN,

Tai PCPN cho NV,
& Tai xac lap cac
qui trnh nghiep vu
Xay dng he thong
Quy che & to chc
Thc hien
CAC YEU TO CHI PHOI

S THANH CONG
Toan bo noi dung chng trnh

Tiep can he thong kiem song noi bo
6 kha canh cua he thong kiem soat noi bo

Thiet lap ma tran kiem soat doanh nghiep
He thong kiem soat theo chieu doc

(kiem soat tho tng bo phan & tng cac nhan)
He thong kiem soat thoe chieu ngang
(kiem soat theo tng quy trnh nghiep vu)
Cac nut kiem soat
(la cac iem giao nhau gia cac he kiem soat)
Tiep can HTKSNB doanh nghiep

Muc tieu
Cua DN
Rui ro
Cua DN
T choi
Chap nhan
Chuyen giao
Han che rui ro

Bang HTKSNBDN

1.
2.
3.
4.
5.
6.
7.
Muc tieu & tam nhn cua doanh nghiep

Rui ro & nguy c cua doanh nghiep
C che kiem soat cua doanh nghiep
Quy che quan ly doanh nghiep
Kiem tra & giam sat he thong kiem soat
Van hoa doanh nghiep (moi trng kiem soat)
Ma tran kiem soat

KS theo chieu doc cac Bo Phan & Ca Nhan trong DN
Ks
Theo
Chieu
Ngang
Cac
quy
trnh
nghiep
vu

MA TRAN KIEM SOAT
Ma tran kiem soat HTKSNB theo chieu

doc
Tam quyen p.lap trong doanh nghiep
Xac lap c che kiem soat theo c cau to chc
C cau lai toan bo doanh nghiep
Tai phan cong phan nhiem cho tng nhan vien
Ban hanh cac quy che bo phan

Ban hanh cac quy che cac nhan (BMTCV)
Ma tran kiem soat HTKSNB theo chieu

ngang
Kiem soat noi bo trong quy trnh ban hang
Kiem soat noi bo trong quy trnh mua hang
Kiem soat noi bo trong quy trnh tien lng
Kiem soat noi bo trong quy trnh ke toan
Kiem soat noi bo trong quy trnh chi tieu
Kiem soat noi bo trong quy trnh san xuat
Kiem soat noi bo trong quy trnh ton kho
Kiem soat noi bo trong quy trnh khac
Xac nh muc tieu

cua doanh nghiep
Doanh nghiep luon ton tai hai nhom muc tieu :
Muc tieu tai chnh :
Li nhuan (co li)
Kha nang thanh toan (co tien)
Muc tieu phi tai chnh :

Thng hieu
Th phan
Van hoa cong ty
Nhan ao
Xac nh muc tieu cua doanh nghiep can

lu y
Muc tieu cua doanh nghiep khac vi muc tieu cua chu doanh nghiep hay
muc tieu cua ngi quan ly doanh nghiep. Hay noi cach khac : doanh
nghiep la mot chu the oc lap vi chu s hu cua no va oc lap
vi ngi quan ly no
Muc tieu cua doanh nghiep se c xac lap cho tng giai oan phat trien
cua doanh nghiep nhng phai gan lien vi s menh & ton ch cua doanh
nghiep
S menh & ton ch cua doanh nghiep se hiem khi thay oi neu doanh
nghiep co mot tam nhn xuyen the ky.
Mot so chc nang c ban trong doanh

nghiep
S hu
Quan ly
Kiem soat
Kho vat lieu
Kho thanh pham
Quy tai ket
Quy tai ngan hang
Bao ve cong ty
Mua hang
Tiep th
Ban hang
Tai chnh
Ke toan
Hanh chnh
Nhan s
San xuat
Ky thuat
Cong nghe
NC & PT (RD)
Chc nang cua tng bo phan

Chc nang cua tng bo phan c phan nh thong qua c
cau to chc cua doanh nghiep

Mot bo phan co the thc hien mot hay nhieu chc nang
Mot bo phan co the thuc bien bi mot hay nhieu bo phan
Trong c cau to chc cua doanh nghiep phai cha ng c che
kiem soat
Chc nang cua tng quy trnh

Muc tieu cua tng bo phan hay tng quy trnh nghiep
vu c xac nh can c vao:
1. Muc tieu cua doanh nghiep
2. Chc nang cua bo phan o hay chc nang cua quy
trnh nghiep vu o
Xac nh & anh gia rui ro cua DN

rui ro cua bo phan & rui ro cua quy trnh
Moi trng
Ben ngoai
Hoat ong
Noi bo
Tuan thu
Phap luat
Value chain
PEST
Kiem nhiem
Becnchmarketing
Chuyen trach
5 - forces
Questionaire
Thue ngoai
Rui
ro

Muc tieu cua bo phan : Muc tieu cua chc nang
anh gia
Rui ro
S dung cac c che kiem soat

1.
2.
3.
4.
5.
6.
7.
8.
Phe duyet
S dung muc tieu
Bat kiem nhiem
Bao ve tai san
oi chieu
Bao cao bat thng
Kiem tra & theo doi
nh dang trc
Nguyen tac s dung c che kiem soat

1. S dung c che kiem soat thch hp
2. Xem xet tnh hieu qua cua c che s dung (so sanh
li ch & chi ph)

3. Co the s dung 1 c che hay phoi hp 1 so c che
e kiem soat mot rui ro
4. Va dung c che kiem soat e ngan nga rui ro,
va dung c che kiem soat e phat hien rui ro
Quy che hoa cac c che kiem soat

1. Quy che ca nhan (ap dung cho mot nhan vien)
2. Quy che bo phan (ap dung cho mot bo phan)
3. Quy che nghiep vu (ap dung cho toan doanh nghiep)
=> a cac quy che vao cuoc song mot cach triet e
=> Cac c che kiem soat c van hanh hu hieu
Bc chuan b thiet lap hay

thien HTKSNBDN
hoan
Thanh lap ban ch ao gom ban lanh ao cao tat cua cong ty va nhng
nhan vien chu chot

Len ke hoach trien khai
ao tao oi ngu lanh ao chu chot ve KSNB
Thue chuyen gia t van (neu can thiet)
anh gia HTKSNB hien tai
Trien khai cac bc e tai thiet lap hay hoan thien HTKSNB
Thng xuyen anh gia va cap nhat rui ro va sau o ieu chnh
HTKSNB, ch khong phai luon thoa man vi HTKSNB a c thiet lap
anh gia HTKSNB hien tai cua DN

1. Khong co he thong quy che quan ly hoan chnh,
hoac co nhng manh mun

2. Co he thong quy che quan ly tng oi ay u,
nhng trong cac quy che t cha ng cac c che kiem
soat
anh gia HTKSNB hien tai cua DN

3.
4.
5.
Co he thong quy che quan ly tng oi ay u va trong cac quy che

co cha ng hau het cac c che kiem soat, nhng cac quy che quan
ly nay khong c thc hien triet e va do o cac c che kiem soat
khong c van hanh.
Co he thong quy che quan ly tng oi ay u trong cac quy che co
cha ng hau het cac c che kiem soat, va cac quy che quan ly
nay uc thc thi triet e va do o cac c che kiem soat c van
hanh mot cach hu hieu.
Thng xuyen cap nhat rui ro va hoan thien HTKSNB
Cac bc trien khai

viec thiet lap HTKSNB tai DN
1.
2.
3.
4.
5.
6.
7.
Van e triet ly kinh doanh va tam nhn cua ngi lanh ao Tam
nhn cua doanh nghiep.
Van e s menh va ton ch cua doanh nghiep
Xac nh muc tieu cua doanh nghiep trong ngan han (VD trong vong 2
nam) va trong dai han (VD trong vong 10 nam)
Xac nh rui ro chung cua doanh nghiep
Xac nh c che kiem soat chung cua doanh nghiep
Xac nh c cau to chc toan doanh nghiep
Xac nh chc nang, nhiem vu va muc tieu cua tng bo phan, tng
nhan vien trong doanh nghiep
(Bc 4,5,6,7 chnh la viec tai cau truc cong ty)
Cac bc trien khai

viec thiet lap HTKSNB tai DN (tt)
8. Xac nh rui ro cua tng bo phan
9. Xac nh c che kiem soat cho tng bo phan va cho tng nhan vien
10. Quy che hoa cac c che kiem soat trong cac quy che bo phan va trong
11.
12.
13.
14.
15.
tng bang mo ta cong viec nhan vien

Xac nh tat ca cac quy trnh nghiep vu cua doanh nghiep
Xac nh cac chc nang cua tng quy trnh
Xac nh rui ro cua tng quy trnh
Xac nh c che kiem soat rui ro cua tng quy trnh
Quy che hoa cac c che kiem soat cua tng quy trnh trong cac quy
che nghiep vu
Nhng yeu to chi phoi s thanh cong

Cai tam tai (ve lao ong & quan ly) cua nhng ngi ng au
doanh nghiep
Quyet tam cua ngi ng au doanh nghiep
- nhan, tai, vat lc doi dao & han che
- Rieng nhan lc :nhan lc quan ly cua oi ngu quan ly
Phng phap trien khai (khong ch dam ngh, dam lam ma con biet cach
lam va lam ti cung)
S ong thuan trong doanh nghiep
Nhng van e can lu y

Can nhac ky cach thc trien khai :
Trien khai tng bc theo ke hoach, hay

Trien khai triet e trong thi gian ngan
Vi lanh ao => thay oi t duy
Vi nhan vien => thay oi thoi quen
Vi cong ty => thay oi tap quan
Nhng van e can lu y

S phan ng tieu cc,s e ngai cua nhan vien khi trien khai tai thiet lap hay hoan thien
HTKSNB :
Them viec?
Mat viec?
Mat chc?
Mat quyen?
Giam lng?
Mat bong
Moi th co the b xao tron
Moi trng lam viec b thay oi theo hng xau?
Nhan vien khong hieu ro ve HTKSNB nen khi nghe ay hai ch kiem soat la b d ng
Nghi ng ve s thanh cong cua viec thiet lap HTKSNB
Nghi ng ve s hu ch cuaHTKSNB (chang biet co tot ep g hn hay khong?)
Nhng van e can lu y

Thuyet phuc nhan vien tren c s li ch cua nhan
vien sau o mi en li ch cua cong ty va li ch cua
chu doanh nghiep
ac tnh cua HTKSNB hu hieu

Mnh t kiem soat mnh
Mnh kiem soat nhng ngi/bo phan khac
Mnh b kiem soat bi nhng ngi/BP khac
Moi bo phan t kiem soat mnh
Bo phan mnh se kiem soat nhng BP/ca nhan khac
Bo phan mnh se c kiem soat bi cac BP/ca nhan khac
nhng tat ca moi ngi, moi bo phan eu thoai mai ve ieu nay
Van e quan ly ieu hanh

Quan ly bang quy che & c che
=> Lanh ao cong ty se lo ch khong lam

lo hai van e :
- Chien lc & kiem tra viec thc hien chien lc
- Bao ve cong ty (cung chnh la van e cua HTKSNB)
e lo c hai van e nay th phan ln thi gian cua Lanh
ao thng phai danh cho viec oi ngoai ch khong phai oi
thu
Van e quan ly ieu hanh

Quan ly bang kinh nghiem va long tin
=> Lanh ao cong ty phai thng xuyen theo doi sat

cac bo phan, cac hoat ong va tham gia nhieu vao
viec x ly s vu hang ngay, t co thi gian va ieu
kien e ngh ve chien lc hay bao ve cong ty.

Huong Dan Xay Dung He Thong Kiem Soat Noi Bo

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Huong Dan Xay Dung He Thong Kiem Soat Noi Bo

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Chng trnh ao tao ac biet ve

QUAN TR KINH DOANH

Danh cho Lanh ao doanh nghiep

Muc tieu ao tao

Thau hieu ve doanh nghiep

Nam c cai hon cua van e KSNB

Muc tieu ao tao (tt)

Cap tha hanh quan tam ieu g?

Muc tieu hoc tap

Mot muc tieu khac

Mot HTKSNBDN hu hieu se mang lai g cho Lanh

nhng rui ro, nhat la ve con ngi & tai san.

Phng phap lam viec tai lp

Noi dung cua chuyen e

Tiep can HTKSNB doanh nghiep

Moi quan he gia cac chu e trong toan

KSBB theo chieu ngang

anh gia HTKSNB

Xem xet Nguon lc

Quy trnh ban hang

Han che rui ro

Quy trnh mua hang

Nguon lc & VHDN

Quy trnh tien lng

MA TRAN KIEM SOAT

Tai cau truc DN,

CAC YEU TO CHI PHOI

Cac hng tiep can HTKSNB

Chung ta hieu HTKSNBDN

He thong muc tieu cua DN

- Muc tieu (target)

Hieu muc tieu cua mot DN

Hieu muc tieu cua mot DN

Muc tieu cua DN

Muc tieu cua doanh nghiep

Muc tieu phi tai chnh :

Muc tieu & doanh nghiep

Muc tieu cua DN & Chu DN

Muc tieu & s menh cua DN

Muc tieu & s menh cua DN

ong thi phai t at len vai mnh mot s menh nao o vi

Muc tieu & Ton ch cua DN

Muc tieu & Tam nhn cua DN

Rui ro cua mot DN

(Chung ta se danh tron mot buoi e nghien cu sau hn ve

Phai lam g vi rui ro cua DN

ay cung chnh la cach ma chung ta hieu ve

Han che rui ro

Quy che quan ly

Khoa hoc ve kiem soat

Kiem soat mot doanh nghiep (ln, nho)

* Van hoa doanh nghiep & van e quan ly cong ty

Cac kha canh cua HTKSNB

Xac nh & anh gia rui ro

va cho tng bo phan, tng chc nang/nghiep vu cua doanh

a ra c che kiem soat

(Hay con goi la Thu tuc kiem soat)

S dung muc tieu

Quy che quan ly

Quy che quan ly

Quy che quan ly

Quy che quan ly

Mot quy che

C che & Quy che