MUA HNG V N PHI TR

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CC TH TC V CHNH SCH K TON

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

i tng tham gia

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

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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CC TH TC V CHNH SCH K TON

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 tr mua hng, D ton chi ph c lp cn c vo nhu cu, sn

D ton chi ph

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

Hp ng c lp theo Chnh sch , quy nh ca cng ty

v ph duyt

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CC TH TC V CHNH SCH K TON

M:
Ngy hiu lc:
K duyt:

QUY TRNH: MUA HNG V N PHI TR

Yu cu
mua hng

Mua trong
nc

Nhn
hng
mua

Theo
di i
chiu
vi
nh
cung
cp

Lp d tr
mua hng

Ph duyt

K ton
thanh ton

Trng b phn
B phn mua hng
/Ban Gim c

B phn khcXng v

Nh cung
cp

Quy trnh: Mua hng v n phi tr

Thanh ton cho nh

cung cp

Phiu nhp kho

Chng t

Phiu yu cu
mua hng

Phiu qun l cht

lng

D tr mua hng
Ho n
n t hng

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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:

Quy trnh: Mua hng v n phi tr

vt tB phn k ton b phn khc

Xung v

Quy trnh: Mua hng

Yu cu
mua hng

i
chi
u
vi
d
ton

i
chiu
hp
ng
nguy
n tc

C
Gi n
t hng

Lp
H

Khng
Khng

Gim c

La chn
nh
cung cp

Lp phiu so
snh nh
cung cp

Trng hp
t xut

Ph
duyt

Chng t

Ph duyt

MC TIU

Yu cu
mua hng

Yu cu
mua hng

Yu cu
mua hng

Yu cu
mua hng

Hp ng

Hp ng

L/C

L/C

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

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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:

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.

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

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

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.

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QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG

M:
Ngy hiu lc:
K duyt:

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.

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.

1.4

1.5

Lp phiu so snh

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.

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.

1.6 Lp hp ng

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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:

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.

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.

Mc ch
1.7

Gi n t hng

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

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QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: MUA HNG

Cch thc thc hin

M:
Ngy hiu lc:
K duyt:

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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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:

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

Cch thc thc hin

Cui thng, Trng b phn s phi tin hnh tng hp tnh hnh thc hin
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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:

k hoch v chi ph pht sinh trong thng v gi v b phn k ton.

Mc ch

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

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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:

Kim tra cht

lng ca
hng mua

Hng ha
tt khng?

ng cho
nhp hng vo kho

Khng

BP kho

Ngi s dng
cht lngBP qun l cui cng

Quy trnh: Chu trnh mua hng

Quy trnh ph: Nhn hng mua

BP mua hng

Tr li hng
v ngng giao dch

trnh ln nh
qun l c thm
quyn

Nhn hng c km theo

iu kin

Quy trnh khc

c lin quan
Chng t

Tr li hng

Hng tn kho
Quy trnh nhp kho
NVL

Phiu xc nhn cht

lng

Phiu xc nhn cht

lng

Phiu nhp kho

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CC TH TC V CHNH SCH K TON

QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: NHN HNG MUA

MC TIU

M:
Ngy hiu lc:
K duyt:

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

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.

Cch thc thc hin

Thng tin cho nh qun l chi tit v cc trng hp hng mua khng t
yu cu.
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CC TH TC V CHNH SCH K TON

QUY TRNH: MUA HNG V N PHI TR
QUY TRNH PH: NHN HNG MUA
Mc ch

M:
Ngy hiu lc:
K duyt:

Nhm nh qun l a ra hng gii quyt.

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.

2.4 Gii quyt

Ai

Mc ch

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.

Nhm tm ra cch gii quyt thch ng.

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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:

in vo
phiu
ngh thanh
ton

Thu thp cc
ti liu h tr
cho vic thanh
ton

quanQuy trnh khc c lin PGGim c trngK ton tonK ton thanh

mua hngB phn Khch hng

Quy trnh: Chu trnh mua hng

Quy trnh ph: Thanh ton cho nh cung cp

Nhn v kim tra

h s thanh ton
hp l

Tin hnh
thanh ton

Ph duyt

Ph duyt

Thanh ton tin

(tin mt v tin
gi)

Phiu ngh
thanh ton

Chng t

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

Phiu nhp kho

D ton chi
K hoch d tr vt
t

Phiu kim tra cht

lng
Ho n
n t hng (bn
sao)

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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

MC TIU

M:
Ngy hiu lc:
K duyt:

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.

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

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.

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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:

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.

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
.

Mc ch

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.

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

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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:

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

Mc ch

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)

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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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:

Chng t

quanB phn c lin

BP mua hng

Ban gim c

Quy trnh: Chu trnh mua hng

Quy trnh ph: Xem xt nh cung cp

MC TIU

Ph duyt nh cung
cp

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

K duyt
trn bng
xem xt
nh cung
cp

Phiu xem xt
nh cung cp

Phiu xem xt
nh cung cp

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

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.

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.

Cch thc thc hin

Mc ch

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.

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