HUONG 3 CAC QUY TRINH KE TOAN HE THONG QUY TRINH BAN HANG Quy tinh bén hing (con goi 18 guy tinh doanh thu) g6m ede nghigp vu ke fon ghi chép nhiny sf kiga phit sinh lién quan dé vige tao doanh thu. Thong thing ©6 béin phn h¢ trong Quy tin doanh thu: (1) niin dat hing cia Khitch hang, (2) giao hing héa hoje dich vy cho khiich hang, (3) you edu kivich hing thanh ton tin, (4) abn tién than toda, rong tring hdp bén hang thu tién ngay, ede su kign Kinh t& trén xy ra cing mOt Iie nen he théng ke toa ghi chép bon su kiGn trén trong mot nghigp vu K€ ton, Trong trang hp bin chiu hang hia hoge dich vu, mdi si kién kinh tf tao a mOL nghigp va KE tosn tai mot thoi didi khiée nhau, Lite nay Quy tinh doanh, thu g6m 4 he thdng tog dung: He thong gli nhn dat hang -18 théing giao hing =H thding Kip ha dn -HE6 thing tha quy inh sau day m6 ti eae he théng tng dung trong Quy tinh doar thu Paici ad hing TF doa th Trhing Gakbo Leah bin, ————— hing[Noi dung pitta c4c he thing: dit ligu ké todn (cde chimg tit hede ede ghi chép ing may), Phan sau day gidi thigu vé ede ching ti, bio efo, va s6 sich ké toan di vi Quy tanh doanh thu; sau d6 sé di yao nghien edu quy tn xif IY nghiep vu theo phufgng php tinh bing méy tinh; sau cing 1a xem xét ede thit tue hay tin tinh igm tra ede hé théiug @ng dung trong Quy trinh down thu. 3.1.1. Chiing tit béo eéo: ‘Tride kh trinh bay chi High, ching ta quan sat bing tm eit ede nghigp vu dutge xit IY trong Quy trinh doanh thu, efe ching ur edn thigt cho mOi nghigp vy va he théng ing dung nt ly ching. Nghigp vy Chifng tit Hig thing wing dyng nit If Ban chin Lénb ban hang He théig ahi dat hing Ban thu tién tién | Phicu adi hang He thding lap hoa den Hoé dan ban hang The (v8) ban hang: én tai ede qudy hang wai ede mit ‘hang nhd, gid ti thdp, the tién ién 2Nhgntién —[Nhjn qua Nein hang: | Hé théng nhjn tign sity bao tr tién én khi bin vé bin hing tha 3. Hang ban bi| Ghi ahdn hing héa bi ti | He thding lap hos dn tei lai hi Gidea gif thing | Hoge phi ohio gidim gid ang bin Bang phin tich ng phai thu theo tha. gin ng (Chita tg 5 ng nbn tign BALA. Ching tit: a. Lénh ban hing: Do b6 phi kinh doarh lip trén ca s8 dat hing mma fia khach hing d& ghi nhfin cae yéu edu vé hing héa, dich vu ea khider hang. Lenh ban hang ghi chi tiGt 37én, Jogi hang hod dich vu, gi ed eiia n6 va efe thong tin lién quan dn khdch hang, Lénh bén hang nay due lap thanh 04 Tign va phai dutge stf chip thudia eta BO phd bin chin, Sau khi due phé duyét, mot lién eda Ienh bin ing cha xi Iv) «é trdde va d6i chiéu sau khi gi hang, MOt lién diige gi cho bo phn adi hang dé bd pln nay xuGig kho nha hang va dong g6i giao hang (thing goi la packing slip). MOt lién khiée dutge géi cho khich hing & khing éinh djt hing eta Khvieh hang da duige chap nbn. SO va ngay dit hing mua eta khéch hang die ghi nan vao Iénh bin hang ‘va dude ghi trong tat cd cde méu tin lién quan tinghigp vy bén hang, N6 a ein et cho ngvai bin va ngu@i mua xe dinh dit hing trong ede quanhé trao d6i khiéu nai sau day: by, Phish gut hing Chitng tir nay duige lap boi bd phan giao hing dé ghi nhin e&e th an dn vige git hing cho nevi mua nh ching loai hing héa, sng hue suit va ede thong tin kite. Nauta thing Ip uu Iai bd phn. giao hing. MOC lién goi cho Khch hing ¢€ am ed s nin hang, MOt lién giao cho ngui van chuyén, Mt lién ehuyén cho b} phn lip hod dan dé im cain ep héa doa tinh tién gitu cho khach hang Mot dang ed ehimg tienady 1a van din, Day ld mot hgp déng gita nguéi bin va ngutti van ehuyén (thuding 1a ede e6ng 1 chuyén vé vn tdi va giao nhin hang hhéa) vé vige nhiin va giao hang ha cho khiich hang, . Héba dom bin hang: Chugng tit do b6 phiin héa don ip ten es sd Gn bin hing va pig aii hang, bao g6m s6 ling hing bén, gid bin bao g6m ed phi van ehuyén, bio higin va ede théng tin lién quan, Hod ddn bin hing duse git cho khiéch hang a€ xée din 6 tign va thii han thanh tosn. Chiing tt nay 1a ed s@ dé ghi chép nghiép va bin hing va s6 ehi it theo dai mg phi thu Khaich his 4. V6 béin hang Diiy la ef chitng tit dng cho ede oat déng bin Ie, 26 gid te nhd va thu tién ngay. N6 li edn ed xée dinh s6 tién thu due trong ngiy. Ngoai vé bin ting ug lap phi thu dé khiéch hang cling xe nhan s6 tién di nop. Cac vé bén hang s€ chuy€n cho KE tosin a ghi chép vé vige bin hang nay. Cudi mdi ngiy ke thi quy d6i chiéu giva tién tha dude va sé lieu ghi chép trén 56. €, Gi bo id ti: Khi Khch hing than togn tién cho dain vi, dé K€ tan den vi thon Igi trong vige theo di cong ng, ho sé adi km vGi see thanh tosn mot giify bdo ted tien xe todn 38din so tet thie khie, hau, N6 6 thé la bin sao etia héa ddn, hoe phiin “cudng” eiia bing Ke inh ky thong bao vé tinh hah ng ma ngu&i bin gti cho khdch hang hode La phn “euding” trén sec dongusi mua phét hanh dé thavh toan, Gidy bo adi tién 1a chitng ti ban du dé chi chép vige alin tin, gidm ng phi thu trén s6 chi tig thank tos ‘yi nguti mua ho tip tin chi tit theo d6i khiéch hing va ‘Ai khodin phai thu khvich hang trén s6 ci. Trwng hip n€u navi mua gi sec thanh oan qua but dign hung Kong Kem gidy bao tra tién thi nhan view nhin thy phi Kip gidy bdo tri ti€n tren mau in sn eta cOng ty dé lim cin ef cho nhiing xit I tigp theo. J Ghi nhin hing bin bj trd lg hode gidim gid hang bin ‘Ching tir nay do bd phiin lap héa dn lap dé ghi nhiin e&e thong tin vé hang ‘bin bj tri lai hoe gdm gid hing bin nhu ten, sf ti khodn Khiéch hing, sat hi bi trd lai hose gid gi oi voi trueng hyp bin bj tr la thd gidy ghi nhiin may duve Lap edn et bio edo nhiin hing cia bO pln nhdn hang ghi chép vé vige nhiin $6 hang bi te li. Chithg t may dude Hip than 2 bin lin va phi dude Tring phong tdi vu chp inhi, Mot lién diing lu tai bO phin lp héa dein, mot iém kim edn ef ghi gid not luli thu trén s6 chi in Khich hang va ti khodn Phai thu Khiich hang ten s6 edi p gid gid ban hing do cht ging hang Kl hn bo phdn bin hing chap thndn gikim gi cho khich hing va lip | ban ghi nh gid thich vige aldm gid nay. Ban ghi ohd nay phai duge sy thém dinh va chap thudn cia 1 ngu®i quin tej hod | gidm sft khong lién quan dén hing héa (thong theng Kam ‘mt bp phiin hin cfju), Can eft vao bain ahi nhé di die hap thufin ny, 9 ph Jap hod dn lbp 1 én ghi nhin gidm gis hang ban. 1 Bang phan tich ng theo thoi gian va chung tt ghi sd Trong qui tinh thu héi khieh hing, mot vai Khodn ng Khdng thé thy héi dui a vain d@ King thé trinh khod, Nhing Khosin ng khOng th di due i xem nhuf mot kheosin chi ph kinh doanh théng thi@ng eta doanh nghigp. Vigo we tinh ng kh6ng thu héi duge sé do b6 phan bain chin dim nhan, Céng vige may dude tign hanh qua eée giai dogn sau, Bau tign, b6 phn bin ehiu lip bing phn tich ng theo thai gian dé phan tich ng khdng thu hOi due theo thiti han gud ng eda time kiwich hing. Vige phan tich thi. héi dutge thai gian qué ng eda ting khieh hing, Vige phan tich nay rat quan trong bai vi theo inh nghigm ee khosin ngp qua han cing liu cing it Khi ning thy hdi. Tigp theo, cin ei bing phan tich ng. cdi et kinh nghigp thu ng cia coanh nghiép. b6 phiin bin chiu sé lp m6t hing ghi nhé, gém vige ue tinh 1 1é rg Khong thu hdi cho timg thai hgn ng va téng ng phi tha due thanh todn nay cho khodn ng 2. gid’y bao tra tién e6 thé €6 nhiéu hinh 39x6a do khOng o6 khi ning tha hdi, Bain ghi nhd nay phdi duge Tnwdng phong ti vu hip thus, Cin oi vao bing ghi nhé di due hap thnén, b6 phan ké ton lip 1 ehuing tir ahi sé dé lam cin ef ahi vige x6a ng kh6 ddi nay ten sé chi tit Khéch hang va tai od lién quan trong s6 efi, Khéch | Ng phai thu | Ng chifa No qué hgn hing Wi han téi han Nely ‘Thanh —|1-30ngiyB1—GOngay {Trén 60 ngay) 31.12.20X_| tn cTya 500 400/100 ciyB 900 900 ctyc 1.600 1.300 300 ctyp 300 so 200 so CIyE 300 100/50 50 Tong 4.100) 2.050) 1.450 550 50 cong Bain ghi nh: we tinh x6a ng phii thu. ‘Tinh trang ng Ng ‘Ty 18 khong phéi thu | thu héi duge Nghia i han than tos | $2.050 Qué ngntnanhtoént-30ngay | 1450 | suis Qué hgnthanhtotn3t-snaiy |550 | x0% 44 [Qué iandhunhiointrenddngay [30 __|an0% | 200 "T60g cog ssi00 5389 3. 6 ba loai bio efo trong Quy trinh doanh thu: Béo efo kiém sost, béo exo ahi chép, bio edo die bi 3.1.2.1. Bao cio kiém sodt: Béo cao: Bao eéo kidm soat dutfe lap mai khi e6 thay déi trong ngi dung etia mot tp tin, Bao edo kigm soat trinh bay nbitag nghigp wy va si tién 43 ghi bio s8 efi va 1iet ke nhitng thay di trong qu tinh bio dusing tp tin,rong he thong xit IV bing may tinh, béo edo nay thé hign c&e mAu tin due it Iv, tGng 86 kim soat, va tng hash, Nhan vign kiém tra di ligu duyét xét ede bio edo kim soit, so sinh ede tng s6 dé che chan nhitng they d&i nay di dude the hign chioh xa. 3.1.2.2. Bio cio ghi chép Bio eéo ghi chép 1A mot hin ligt ké theo losi tt ed eée nghigp vu diye xi ly trong mot k9. Vi du, sau khi lip hod dein phat hainh mdi ngity, he thdng Hap hoa deh 8€ tao mt bio cf ahi chp ha do hang ngity, trong 46 gt ke tat ed ef hoa dom i lp trong ngiy. Trong he théng ké toan bling tay, béo edo ghi chép chinh li tra 6 nhat ky. Vi vay trong hé thding ké tosin dutge dign ton ha, ede bao edo ghi chép duige go Ia nat ky. NHtt vay bo edo ghi chép di cung ep difu vet kiém toda, cho phép kiém tosin vig ket n6i ata ching ti va s6ligu tren 38 efi, 3.1.2.3 Bao eéo dite bitt: Trong Quy teinh doanh thu e6 ba bio efo de bidt (1) béo edo Khdch hang (i) phan tich ng theo thi gian va (ii) bao edo nha tién, Neoai ra Quy tinh en tao Béo edo phan tich bin hang cho ngv@i quan tr. 3.1.2.4. Bao cio khéch hang: Bo e4o khich hang di 1a mot ban ligt ke it ef efe nghiep vu phat sinh thao (ng khiéch hang trong m00t kioding thoi gian, bao gdm sign khaich hing edn ng thing tridechuyén sang, sO phat sinh ting giém trong thing do ng thém hoe shank ton duige va s6 tig Khich edn no cho dén th digin lap bio evo, Bao eéo may thug Lip dink ky hing thn Feh vi hai do sau ~ Cho bigt s6 Ligue dusse phét hign ea thd va g0i cho khdéch hang, Day 1A mot b4o eo rt hutu Khich hang, nbis dé phiit hign ede 18i chute = Gi 0; chi lich hing thanh ton sém, 3.1.2.5. Bao cio phan tich ng theo thoi gian: Day 1a bing phan tich ng cia tig kivich hing theo 6 ngdy ng voi shitng aidi han 30 ngay, 60,90ngay. Viet phan tich nay thuding dude Hip hang théng Niw vay bio cdo nay 1a mot c6ng cy dé Lap dy phOug ng phai thu kh6 ddi va x6a ee phi thu khéng c6 khi ning thu h6i va phan tich tinh trang thanh ton etia thich hang pliye vu vige sfy dying cae digu kign bin chiu, Mau tsio edo va etch thye hign 4a dude tinh bay wong phn I~ Ching i: bing ghi nhé va phan tich ng phi thu theo thd gian, 41.2.6. Bao oto nhdn iién: 4Béo c4o nhdn tién 1a mot ban ligt ké toan b0 tién va ede sec nhan duige trong ngiy. Béo cfo nay thi€t lap tng kiém sodt cho ton 6 tign nhéin de, ngin chim va thit thot va déi chiéu cae 56 liGu ghi glém ng phai thu trén s6 chi tiét Khel hhang va tai khodin phai thu keh hang Béo céo nay do nhin vien thy thye hign, Khi khéch hang gifi see thanh tosn, nbn viGn nga thi ahén see dng thai lip bao eo nhjntién, Mot bin bao eae theo sec gi cho thi qui, mot bing tio eéo kem theo gify bio tra tién adi xudng phong ké todin, Bay chin 1a shi tye dim bdo kim sodt ni bo. ‘SUNLIGHT MANUFACTORY COMPANY 105 Red Hot Road Dallas, Texas 75248 REMITANCE LIST NO DATE CHECK NO CUSRTUMER | AMOUNT (Check here if remittance NAME rico is attached 55a) #16 Hiactson 19.56 2803 Blty'shome | 3420 666 LM.Able 2600 [otal 203.08 1.2.7, Bdo esto phn tich bdn hang: Bao efo ny tém Ice doanh thu bin hing, chi phi, va Igi nhuan theo sin phiin, khich hang. Phan tich hiéu qu hoat dng eiia nhin vien ban hing, ho higu qui chign dich quing eso... 1.3, Sé k¢ toin trong Quy trink doanb tha: Cie nghigp vy ke todn s8 duge ghi chép, sil va haw unt wen Tay theo vige xt ly KE tosn bing tay hay bing méy ma 8 KE tod e6 nhitng hin {fe khde nhau 1 ede 6 thOng thing hoae 18 tap tin my tinh. 3.13.2. Ghi chép bing dién ton héa Ghi chéo ke todn bling may tinh duge tigh hang twona ede tp tin my tinh va cfc 58 8 dt ig, 2‘rong he thong lp tin dit igu thong thutng, Quy tah doanh thu si dung 02 {ip in chinh va 06 tap tin nghigp vu. Tap tin nghiép vy s€ phan én hogt dong xt ly di Liga trong mot kiodng thei gian, thong thing a | ngiy. Tap tin nghigp vu de coi nhut “s6 ghi chép ban dit” ghi chép tit ed ede nghigp vu kinh (. Trong he thong k€ todn ghi chép bing tay, nat ky chung, nhat ky dae bigt 18 nhitng vi du tudng dung tp tin nghigp vu. T3p tin ehinh 1a nhitng tap tin lu ti ee di ligu lién quan 6 tinh chit Liu dai, st thay d6i va duge duy te si? dung cho nhiéu ky, nnhigu Khodng thai aian, Vi du Khi theo doi quan hé thach tosn voi khich hang, hg thong tin khong thay d6i hoge thay A6i rit it thay A6i ten Khiéeh hang, ma Kivich hang, diéu kién bin chiu, gidi han ban ein vy. tht sé dude «6 ehnfe hin tr trong tp tin chinh khach hang, Cée dit igu lign quan din ede nghigp vw ph sinh nghigp vy, $6 én phat sinh eta nghigp vu wv. ofr due ed mbit va if thutng xuyén thi sé dude t6 chute xt IY Iu trit trong tép tin nghigp vo. Trong hé théag quan ed 0 dif ligu, ee hé thong ttng dung khOng day te fe tap tin iéng bigt ma lu tt dt LiGu trong ec 50 dit Ligu, Mi he thong tng dy so my ep ede dit ligu xe dinh bang ca luge 46 ttng dung. Lafge 46 ¢6 noi dung sing ec ving di ligu duge cung effp bai ede tap tin trong he théing tap tin dt Lieu thong thung. Che tp tin eink 2 Tap tin chish kuich hang ay la tp tun ma méi man tin diing ghi chéo mot khéch hing mua chi. Tép tin nay thufing dutge sSp x€p Iai theo mot ma dy nhiit da phan chia theo mdi khéch hang, Tép tin nay dita ofc thong tin xe dinh nhiing die tring dae bigt eta mdi kivich hing nhutén, dia ehi, 8 dign thoi, théng tin vé vige bin chi va ee thing tin chudn khde, Tap tin nay €6 edfu tric nhu sau 1. S6 kiwieh hang ‘en khéch hing ia chi khsich hing ja chi ehnyén hang Gidi han vg igu kignng Naay héo cdo lu baocso ‘6 stthigr:hanh Trong dé viing s6 khach hang la ving kh6e chinh, 4BKi thigt ké be thong, edu tnie nay phai xay dung dé phan énh dit c4ac thong tin phue vu efe ghi chép K€ ton va béo edo quin tri, So sinh vi hé thdng thie hign bing tay, tp tn nay tong ding voi s6 chi ign keh hang. % Tip tin chink hing tn ko Tp tin nay tao gdim nhiéu mau tin, mdi mu tin ghi chép vé mdi the hing én Kho Int tri trong kho h ut bain, hé thing Sip hod én s chin hang t6n kho, Nhiing 1 ehuyén di > Lap tin nghigp vu. (Cie nghigp va trong Quy trinh doanh thu dfge xi IY bling nhidu edeh thy méi doanh nghigp. Doarh nghiép 66 ghi chép, xit IY c4e nghiép vu bing tay sit dung it tip tin nahigp vu hen ede doanh nghigp due dign tos héa, NGutge lai ef doanh nnghigp xi nghiép vu bang tay e6 di liga Inan chuyén bing chitng wi gitta eke b6 phan nhiéu hin. Tomg Quy tinh bén hing 6 6 tp tin nghiép vy, Tuy nhign ty tude mie dé dién ton héa, he thong xit ly 66 thé o6 nhigu tap tin nahiép vu kon, % Tap tin chit hoa dom ‘Tép tin nay g6m nhiéu mau tin, mdi miu tin ghi ehép eho mOt ha dan bn hing g9i cho khich hing. Hé thong lap héa dan thém mt mu tin vao tp tin nay Iki hoa dan bain hing dutge hat hanh va goi cho khvieh hing va cha duide thank ton, Cae mau tin niy sé tén tai trén tip tin cho ti khi h6a dan duge thank toda, Cau trie tap tun g6m ede ving: 1. $6 héa dda 2, Ma nghigp vu 3, SOkhvich hang 4 5. 1 gud cung ef. Khi hing dude Naity nghigp vu ‘6 ciia nh bén hang 6 gidy cluyén hang 7. Diéu kignbén hing. 8. Ma tréch ni 9. Ma sin phim 10.Ban gai sin phim 11,86 lung sin phiim Trong dé: SShéa den, ma nghigp vu la ving khéa ma chinh, S6 khéch hing vv ving kh6a pho, Mi tnich nhigm ghi nhin ma ngudi bin d€ xe din nguesi bin sin phim nay. Ma trich nhiém diing xée dinh bao edo theo trang tam teéch nhiem, 4MA nghiép wy lA ma ving chifa mét ma nbn biét nghiép vui dutge uit I ng hé théng tng dung nao. Vi du khi kip mot ha ddn bin hing, ma nghigp vu sé ahi nhdn nghiép vu dige xi ly bai hé thong héa dén, Ma nghiép vu nay duige ding 4 nhdn bigt nahigp vu lim edn ef cho vige dinh khosn, Ma nahigp vu dude thigt k€ ngay khi phan tich h€ thng, tao he thong ghi nhan kg. Vi dy ma 1 xée dink nghigp vy bén hing, ma 12 xe dinh nghigp vy nbn tién do Kich hang than tosn {én ng mua chju, mi 27 ghi nghigp vy bsin chiu, ma 72 hing ban bi te Iai w. Tip tin chitigt enh bin hang: Cau tic tin g6m ee ving giGng ni dung cia 1enk bén hing, Mai méu tin ahi chép mt mit riua eta khiéch hing dude chip than. ip tin may die xi ly bing he thong chi dit hang vi cung cfp du vao cho hé théng gift hang. & Tap tin git hang: ‘Méi méu tinea tap tin ahi chép e4c di liga trong phigo gifi hinh eta Lén sii hang, tap tin do hé théng aii hang tao lap va Han dau vao cia he théng lap héa dan, > Lap tn hin tid Tap tin nghigp vy nay ghi chép chi tiét v8 mi lan nin tig thanh ton. Tp tin gdm nhiéu mu in, mdi mu tin ghi chép tink hinh thanh tosn eho mot h6s din nay duge xif If bing hé thong nhdn tién, Nhiin vién nhdn lieu, u khi nhin due gigy bio tra tién, Stu d6 hg dhdng nbiintign xée dink nghigp vu thanh toan nay then Coan eho hoa didn 46 trén tap tin eh ist ha din vi shi s6 tign nhdn dulve vo tp tin chinh kivéet hang. Tép tin nay ¢6 edu trite g6m cde ving ohut sau: 1. $6 hos din 2 higp vu 3, SOkhvich hang 4 5. Neiy neh S6 séc cia Khéch hing iin Trong d6, $6 ha don. ma nghigp vy 1A ving kha el ving kha phu. % Tap tin biga dong tai Hhodn phai thu khich hang: Tap tin nhiéu miu tin, mdi mu tin s€ due ghi ehép Khi 66 thay ai trong s6 si phai thu eta m6i khiéch hang ké tt ngiy béo edo cubi cing. $6 liga nay sue cap nhat tit miu tin chi it hoa doa (dude xi IY bing he thdng Kip héa den) va ‘mau tin chi gt nbn tien (dige xit IY bang hé thing nh tién). Tap tin nay eung cf difu vét kigm ton va dude sit dung dé in béo edo hank thdng. Khi in bao eéo SO khdch hing i 45ixich hang, mot chiting tinh trong he théing lip héa din sé chuyén sé ligu tren tp tin nay vao mot tap tin I tet, BO phin MIS gilt tap tin nay trong mot hé sb cho kigm tosn vién, ‘Tép tin nay 06 edu tric g6m ede ving. 1. $6 kich hang 2. Nay 3, MA nghigp vu 4, S6'tién eta nahiep vu 5, S6h6a do hode credit memo. Trong d6: sékhch hing. ngiy la ving khSa chinh. > Tap tin tng hop ghi 6 cdi Diu vao cla ip tin nay la 6 ligu eila cée he thong tng dung, SO igu sau khi duige ghi vao eée tap tin dng dang, ede he thong tg dung se chuy€n s6 ig tng hgp cia hé thding minh vao tip tin Gng hgp ahi s6 edi. Khi khéa s6, eae nghigp vu Sapo duige chuyén vao s6 3.13. Cac hid cia he thiing tai Khodin phi thu: He théng blng mAy tinh duy t efi mau tin vé tai khodin phat thu trong tp tin ehinh khéch hing va tp tn chi tit héa dn, Tuy thude vao lung théng tin dase uu trong ede tap tin ny, hé thong ti Khon phai thu duge phan loai Ia (1) he thing chi €6 96 dt, ii) he thding chnyén s6 di, (iil) hé théing chi ee hia dn chia duise xi? ly 3.1.3.1. He thing oh 05 sé du Trong hé théag nay, tip tin chfnh khieh hing cht pliin dnh sO dy hign hah clin khach hing he thong khong sit dung tip tin chi tiét hoa. den, di iG vé ‘mua va thanh ton cia Khiich hang duge thé hign trong hé sd bling tay ehfa bain sao cia ching ti ase. Bio eso —hang thing chi edng bS 96 ng cia khdch hing va doanh nghiép siti cho kisch hing bo cao hing thang k’m bin sao ching tt dé d6i chi, ‘Thong thing cae ching tit dign va gas sit dung hé thdng nay dé theo doi khéich hang 3.13.2. He thing chuyén 56 due Trong hé théng nay, cée mau tin trong t§p tin khéeh ahng phan Anh ed s6 liga hign hinh va 56 du bio co cud cling tntte d6. Tép tin chi tit ha den s& hi chép cdc héa dan pit hanh tir ngiy béo edo cud cing sau dé khi in bio efo hich hhing hing thing, hé théng x6a exe miu tin ei vé Khvich hing trong tp tin ehi gt hha din, Niu vy bio efo Xhvieh hing chi fle hia do phat sinh trong ky bio edo, con 96 dit diu Ky, hé thong phii ching bio cao khich hing trtde46 dé 6 cée thong tn chi tit, ‘Thong thufing c&e ehitag tit thé tin dung ding hin thie nay dé theo dé: khieh hing. 3.1.3.3. HE thing hoa don ehuta xi I: He théng nay tung ty he thong chuyén dif nhuing €6 tap tin chi tiét hoa dn dn hda, Trong hé thong nay, mdi héa don cha thanh todn dude ghi tren mot miu tin cia tip tin chi tit hoa din va he thdng s€ x6a mau tin niy Khi ha don dude tanh todn, Nhu vay bio edo khich hing 9€ ligt K€ tit ed héa dot chuta die thanh, {on ti ngay 1dp bio efo, Dec digm ciia he théng nay 18 ngoai vige thanh tosn theo ting da don, he thing chip nbn cdch thite ma s6 tign thanh todn o6 thé khong Khdp 56 tién theo titng héa dn va he thong sé tf dng tit sO tin thanh ton yao dounh aghigp ban thudng thigt Map chink ‘sich chit khiiu nhlim khuyén Khich khch hing ta tién chinh xc theo éa den. 3.1.4. XY nghigp v Ney nay, haa hét ofc doanh nghigp sit dung két hop cdc thi te bang tay va bing mAy. Vi ly do 46, chiing ta phai higu thong ‘hao ea he théng bling tay va bing iy. a. Xibly bing tay Tha tue xt Céc thi ye XP IY ef nghigp vu ban ehju (SV tw nghin ctu). Thi tue xtf ly bling tay nghiGp vu bin chi (SV tw nghign ett), b Xe dy dng may tink Trong hé théng xi ly hing mdy tinh e6 bon he thing: ahi dat hang, ap héa den va nha tién va nbn ta, Ge thoing ghi dat hang : Mune dich = Ghilai yen ed eds khiich hing = Chip nbn bain chiu eho khisch hat = Chie chita Hing ede dit hing bain da due di ign, Thi tue = Nhn yéu edu mua hang tir navi mia, Day chinh Ia diu vio cia hé thang. = BO phn theo doi ng xe dink mite gidi han nd. D6 1A mite mua ti da nati mus duége hung, = Tao lénh bin hing, tao béo cdo ghi chép bén hing, tao tip tin chi tigt {enh ban hang. Day chinh la két qua cia hé thong va la du vao cia hé théing adi hang. hing, re]Phuong php if: Trong he thGing xi tinh tf theo 16, Enh bén han dase lap bing tay va chuyn nhdn vién nhp ligu d€ ahip vao ‘p tin ci et Teh bin hhinh, Vige nip ligu nay dufge kiém tra bing mt chung wih kiém ta hyp 18 va liet ke sai s6t, BO pli bain hang phi sia chifa nhtug sai st va np la 48Lg THONG XU LY THEO LO aesenbaee | ate. chep bam hang Qo aa) Sin (GEE LT ee wie ‘Cone © O rong he thing thai gian thyc chung tinh kiém sosit nho dit fiéu hinh thanh thi te kigm tra hop 1@. He théng nay emg ep kha Kh nang vn tin cho php gui sit dung kid dung ghi chép no 46 trong ede tip tin, Tron he Adng ghi dt hing, nhiin vign ban hing 66 thé tham vin Gp Gin chink khiieh hing é xc dinh s6 dy bhich hang, adi han bin chi, diéu kign bain chju. Nauti ain 49vien nay cling o6 thé tham vain ep tin chi Ht ghi age hang dé x4e dink nh trang cota dat hang oi, (i. He thong git hang Mae dich : Chie chin ning hing hoa dufge aii ti khich hing tite ngiy you cfu va héa don dude lp git kip tha > Dh tue - Sp xép eae hing theo tht wy - Nhfin vién giao hing theo dt hing di stp xe In phigu att hang, tgo mét mot in trong tp tin git hang, mot lién gidy siti hhang dutge lum lai: mot lién gi hang kho, Phiéu dfu vao etia hg théng Kip ha den, Hf THONG XULY THEOLO He thong sip x€p tap tin git hang theo tut tf ea sin phim, va hyn 56 figu vaio miu tin hing t6n kho cia phuting phiip ke khai thing xuyén dé vit ly hang tén kho va gid von hing bin, Vain dé ny dutge trinh bity trong he théng hing tn kho thuge Quy tinh chuyén di,. (iy ei nang] l Tava tomle a ii hang In ede bio cio v8 vige aii hang = Nibly : blnghé thong xiFly theo 16 va h thding thai pian thy. st8006 Hf THONG THO! GIAN THYC Tap sig Keira nahi TiLK sal vehi x6 Sipxpiheo ‘ma KH (eanpdn ‘a hing 2 He thdog hin én TS adam (cea) exit meno or ‘hing Le Gia 6a dn Table wi cae Bato chp ndng ashy as ‘ee Bako gi cepTrong hé théng thdi gian thu e&e thi tue dufge xi 1 dng thai nén khong cin sip xép 96 lieu (it), Hé tho'ng Ip ha don : > Muc dich - Lap héa dan bén hang cho nhitng hing héa da atti va ghi nghigp vu bin hang vao nhiing tai khodm thieh hop. = Tao ede credit meno dé lam chitng tit eto ké tosn gdm gid hang bin va hang bin bi tra lai, Cc nghi nhan nay s€ dutge sii cho ngs mua dutge huting ede Kon chiet xh hay gid gid tren, > Thi tuc ~ Tit ede eredit meno authotization afi hing, Day 1a dau vao ete he thong nha tin, ~ Cin ett tp in git hing, mt chong taith Kip héa don in ede héa don bain hang va e&e credit meno "Tao mau tin mdi cho tp tin chi tigi n6a bi, ~ Chiemg tinh chuyén 96 edi tii khodin phi tha ghi vige ban hing vo tip tin chinh khich hing. Chudng trinh nay eiing c&p nht ghi chép chi tit héa den vao tip tin big dng vé tai Khodn phi tho va vio tép tin tap hgp ghi s edi, Nhu viy h thdng nay tao ede s6 ligu dn hutdng ti tai Khodr. phi tha khiéch hang va ti Khon doanh thn = Hig thdng cap nh4t nhomg mau higa dion ~ Hang héa be thdng in bio eo khich hing va phin tich ng phat thu theo thai gian, NhiGu doanh nghiép the hiGn Quy tinh Ip héa det nghia 1a mdi ngay, he théng lan lugt in va gi bio efo cho mot s6 trong téng khéch hing, Digu nay tranh duige nhiing kh6 khiin pha tg0 bio cao cho tit ed khvch hing vio ngay endi thing, ip héa dem tgo ege min tin in chi tii ha don mdi vdo tap tin chi ti > xe Hinh tigp theo trinh béy hi 12 lap héa den xitly theo 16 va theo thé gian the, ‘rong hé théng thai gian thye, mot nhin vién nio dé e6 thé tham van tip tin hi thét ho dn x4 din tn trang mt ha den chat then toan no 6 33‘Chugiak Bicaahue 1K patho ‘co ghi ce Teese hangngay [——*| "crete iso efo klach | hang ‘Xa bing thing (iti. thong nan tin > Muc dich Ghi nhan vige khvéch hang thanh tosn tién va x6a ede mau tinmdi eho tip tren tap tn chi tit ha don> Tha tue Cin otf ede gidy béo atti ign, nhan vien tin eh gt nbd tién ~ Chung teinh d6i chi phi hgp héa dan kiém tra xem mau tin trong tip tin chi tigt nbd tién c6 tuting tog voi mau tin trén tp tin chi gt héa dn khong. 2X6a_ miu tin hi tit ha daa trén va in bin ghi chép h6a dn bj xGa, Taek Gio Tig tg itd theo Nhinién tha lan tne | poe [ciao mbaa] én n tién tao mau tin mdi cho tap ~ Chiteng tin khée in ban ghi chép tién nbn dig. = Chung trinh chuyén s6 ei tai khodn phai thu 4p nhgt sS tién nbn theo ding khach hang trén tap tin eink khicch ~ Chuting trith nay cing eép nha tién nbn dude va tap tin big ding tai hon phai thu va tip tin téng hop ghi s6 cai, Nhut vay he thing nay tao s6 kigu 1ién quan ti tai khodn pha tiu khch hang va tai Khodn tin, > Xi I¥ xem lea dé ve IY eita hé thdng hin tién vit srinh te theo 16 va hg thoing thor gan thee 581 thing nin tin theo that gan thye oma Tnb.cfo ahi chép hing ngiy mg tin 3.2. QUY TRINH MUA HANG Quy tinh mua hang (dn goi quy tinh eti phi) bao adm ede nghi€p vw ke ton ghi chép nbitng sy kign lién quan t0i hoat dong mua hing hay dich vu. C5 bs sit kién kinh t€ duce ghi chép bing bin hé thong dng dyng trong Quy tinh mua hing d6 14; (dan vj yeu edo Aat hang hay dich vy edn thict va dutge ghi chép bang he thong moa hang, Gi) nhd hing hay dich vu va he théng nin hang ghi sy kigm nay, (ii) xée dinh aghia vu thanh todn vasit kién nay duge xtt IY bing he thing thanh todn héa dd, va (iv) én vi thanh ton. Hé thong ehi tr tién sé ahi chép st kign nay, ‘inh sau md i moi quan he gia ese he thting tng dung trong Quy tinh phiCache thong ting dung trong Quy tinh mua a ee 7 ‘s ur TT che xnio — seca hing = = \/ = ae bain poor 3.2.1. Chiing tr, s6 sich ghi chép. - Ching tt Trong Quy tinh mua hang, cée loai nghigp va, ching te lién quan ede he théng xit Iy chiing sé dutse bay mot cach khai quit trén bang sau diy Hg thé fm ‘Yeu céu mua hang | He thdi 7Béoedonhdnhang — | 1g thong ohan hing Chitng tt thanh ton _| 11g théng chifng tr thanh toxin 2. Chitién ‘Sée He thOng chi tién 3, Tri Iqi hang) Ghi nbjn tri Iai hing mua moa + Yéu cau mua hang ‘Yeu edu mua hang la mot yeu cau vé hang héa va dich vu dite lip bili eée bd phin trong doanh nghigp khi e6 nhu edu (vi du yéu edu nguyén vat ligu due Jap bdi quiin de phin xudng hode aim sit kho hing, yen edu cde tai sin khae ea ce bd phan khac..). Yeu edu mma hang sé dige git vé bo phn mma hang. + Dat hang Sau khi nbn yéu oft mua hing, b6 phin mua hing xem xét va néu chap thudn chting sé Iya chon ngutti cung ep, lap Dathang, Dac hang 1a mot ching gdm cée thing tin lign quan ti hing héa e6 § dinh mua alu tn, logi hing, s6 lng, gid ci mong musn, ngiy nhin hing, diéu kign giao hing, e&e diéu kign khae. Tait hgp doanh nghiép mudn mua dich vu, dat hang due thé hign trong hinh thie «1 higp déng mua hing Hgp dng mua hing de aa dn hi ian, aid hp dng, ning vin dé duide chip thujn va each gidi quyéi nhiing vain dé khong due chép thugn, Bat hang duce thinh Kip 6 ién va att cho se ne (1) ~ Nauti cung ep, Bat hang nay neu dkige ngui cung ep chap thin sé {rd thin hgp dng php ly ring bude git hai ben, (2)— Nhitug 69 phan yeu edu mua hang 3) Bo phn nhan hang (4) — Ké tod chi tiét tanh toan nau ban (5) Tap tin dt hang (6) Lata ta 50 phiin mua hing inh sau mo id mau din Dat hang mua 38DON DAT HANG, $6 11208 SO nay phai duige xuét hign trén tt ed efe héa dem, vn don, va ede Lowi tuong on vj dat hing Nay yeuedu nin hang Dia el Di chi ait hang an vi nln dg hing wkigr got hing Bia chi B9 phn mua hing Xin thong bio sdm néu don vi khéng ¢6 kha nang thue higndat hang nay theo ding ngay yeu cf S6Tht | Quy Céch | Bon Vi § Latng | DanGié | Thanh Ty Chning Loa Tinh Tién l “CONG I + Béo edo nhin hang hi nhgin hing héa hay dich vy 1 ngutti eung ep, nga gif st cia bo phijn hang so sinh s6 lgng, chat lagng nhiin dude voi s6 Ing trén dat hang mua va sau d6 lap bdo efo nhdn hing, Béo edop nhdn hing gém ede thong tin nhutloai hang, s6 Iugng, ngay nhdn hing va ee thong tin Khe. béo eo nity duige thanh Ip 04 lign va atti cho eée noi saw (2)~ Kho lign 2, Sau bhi nhap hang héa, ko ky nn vao béo eéo nhén hang ‘va gil 01 lién cho bd phn theo doi thanh togn, NEu hing duige chuy€n trge gp ti ni yeu ef ma Khing qua kho, 02 lién bio edo ray dite ehuyén (Gi nei niin hing, vv thy hign tip ede thi tye abut trén (2)— Chuyén sang b6 phiin mua hang 01 Tien G)- Nhip tip tin nha hing Minh sau dy sé m6 té mot miu bio fo nbn hing 39BAO CAO NHAN HANG 86: Nin due tt Bia chi S6 dgthang mua hoge s6 gi’y hang héa ted lai Bing phuong ign chayén hing gh (Via) S hoa don van chuy€a [SOY | QUY CACH PHAM CHAT [BONVITINH SO LUONG t Gui cnt vé PHAM CHAT 86 VAN TRONG | NGUGI BON LUGNG _| NHAN wor [cHuYEN KIEM TRA | GIAO CHO. + Ching tit tanh todin (Chigng tir thanh todn 1a mt chitng tt due sit dung thuding xuyén boi mot 16 chite, i phutng tiga A ghi chép va kiém sodt hing mus, NO a ed $8 & Kh nnhimng ghi chép trong nht k¥ mua hing hode ching tit ghi sma cin cho vige chi tin thanh tos, Cin eit ede bin sao etia chitng tit dt hing, bio eéo nh hang, ha dn ben cong céip, b phi ke toxin pha tr Lap mot ching ti thank tos, thé hig hit ti hod dutge ghi “ng”, s6 tién, naiy thanh todn va gin kém e&e chting ti ace te ‘Sau d6 chitng tit thanh toan ége ehayén cho tnfdng phong tai vu chip than va Int tai ke ton phai tré. T@i ngiy thanh tosn tién, chitng tf shanh tosin éhide chuyén sxusing cho bé phan tai vu dé phat hanh sée chi ta (Chutng tir thanh toxin e5 nhigu hinh thie, N6 e6 thé 1A mot phong bi I6n chia ce ching ti Khe 6 I 1 da data cita ngutti ang cap dhfde doanh nghigp déing con dau xAc dinh: tai Khon ahi ng, ngay thang thanh tosn..Di hinh thife thé ndo thi ehitng tif thanh togn eng chi ra tai khodn ghi ng, t6 tién, ten va dia chi ngutti cung e@p, ngiy thanh toxin, +See See la mot phuting tiga thanh toxin. Khi t@i han thank ton dude xe dinh tren ching tit than tosin, b> phd tai vu phat hanh sée 4€ thank toan, Phan enéing sée chia s6' va ngiy cia héa don thanh tosn,s6 tién phi thanh tosn, sé tién dude chic du, si tin thye thanh toda trong t8 sée nay. Day la cin off dé nguisi cung ep vige tr tign eta ngstli mua mét exch ehinh xée (xem gig’y bdo ted tiGn trong Quy tinh doanh thu. sn quan va cae chi phi bén ngoai phong bi, N6 eiing e6 oo.+ Yeu edu ird lai hang Yeu ci trd hi hing (ld mOt ching tir dutge ding ditge ding khi ngui noua (rd Iai hang. Yéu edu ted lai hing do nguii mua lip va gift kém theo hang tri Ii dé yeu edu navi cung cp ahi gidm 6 tien phai tri cho s6 hing tr Iai - Béo cio Giding nu Quy tinh doanh tho, Quy tinh sin xudiedng bao gdm ba kia bio 0: Bao co kiém soat: bio edo ghi chép:; bio efo de bigs + Bao cdo kidm sodt Bao edo nay t6m luge nhiing thay dGi trorg mOt tip tin, Nha viem KE ton sit dung bio eo kiém soit dé xe dinh céc thay dé 1a ehinh xe hode chife chin €p Vu ndo bi bd S6t khi xi Iy, Trong he théing KE oan bing méy, tra dit igu kigm tra bio edo kim sost. Ho so sah tng kiéan sod, {ng hash, va ede miu tin dude xifly 4€ phat hign nhitng xifly khong dking MGt bio ego kiém soit ligt ké efe héa den dit nhn va da ep nhdt vao tap tin ha don cinta thanh toxin, N6 cho phép nau nh liGu chive chin tt ed 6a din cp nhait chinh xc bang be thdng. + Béo edo ghichép Bao edo ghi chép ligt ké theo Logi tt ed ce nghigp vw due ghi chép trong mot ki vi du: mOt nity, mOt min, mot thing. N6 *hé hign chi tit sO ign da hi trém 6 cA va do d6 n6 li mo du vét kiém soa. Mot ghi chép trong hé théng bing tay 1A mt nhat ky dije bigt, Do dé mot ghi chép trong hé thing xi bling may tinh €6 Khi cing ede goi Hi mht ky. fc loai béo edo ghi chép trong Quy trinh mua hang la ghi ehép sée da phat hhanh thanh ton cho khéch hing; gh ehép gid’y dat hang; ahi chép nhin hang: shi chép ebiing tt thanh ton, + Bao cdo dai bigt : LA nhitng b&o gitip nha quan tr 1p ké hoach tra tién cho nguii cung eff. NO bao aim hao esto hda dn chuta xi ly, bao eto ching ti thanh toxin, bio edo yeu ef. tin. Ngoai ra hg théng thai gian tgo thém bo edatham vatr vé navi cung cap. + Béo 60 hoa dom chia xt ly: Béo cde nay ligt ké efe héa dan cha dige th theo img khach hing vio ngiy lip héa den + Bo cio ching tit thanh ton Bio efo nay 16m lige e&e chitng tit phai thanh toa theo thai han than tosn. ING phin tich ee khodn phai tré theo thei han ng doi vai ting ha don nh’ aitip bp phan ké tosin phi thanh ton dting Iie nim khéng Jam anh huBng t6i t¥ 16 ng nh toan va tng s6 etia_né acia doanh nghigp, d€ duige hung ee khodn wu dai thanh tosn, vita khong bi phat do thanh ton tr nhim tao digu ign dé ding cho eée ld mua chiu sau. + Béo céo yéu cau tién Bao edo nay liét ké cée chitng tit thanh tofn theo ngay phai thanh ton, Béo co ngiy gitip bd pin tai vy Hip KE hoach chi tién va xée dinh h6a ddn nao nén thanh ton ngay dé hvdng ehict khiiu thanh ton va day te quan he t6t voi nau ung ei. + Bao cdo tham vain nguadicung edly He thong thdt gian thye cho phép ngudi si dung tham vain eo 58 dt igu va thong tin hign hank. Trong Quy t a ké ton edn phi tri ef bit Ooh trang eta ti khodn khich hing ndo dé, Ho 6 the dat due diGu nay tit bio edo tham vain nau cung ep. Nhid in bo co hode hign thi né trén mot terminal “$6 sich: + Ghi chép bing may tink Trong h¢ thdig xi Iy bling may, ee ah «hep dutge lta tnt trong ede tép tin indy tinh va co 88 di ligu, HE théng tap tin di liga thOng thing sit dang mot tip tin chin va bin t§p tin nghigp vy va bay tp tin nghigp vu. He théng gaiin tr eo s8 dat ligu htu trit dit ign trong mét oo s& cit lig. Vige lo tit kisich nham gitta bai he thdng trén khong ah huiing dén vige wif IY align cia cdc he théing tng dng ma chi khie nhau edch phye h6i dit ign tir thigt bj lm tnt thie ef'p (secondary). Nhut nighién ett edch he thong thong thiting sip x€p dif Ku trong tp tin, bn higu eich he thong quan tr it ligu day ti m6i quan he trong ect 50 di Higa. Nghien cettu vige ahi chép, tinh bay, sp xép cho m6t hé théng ting dung trong hé thérg tp tin oi ligu thong thing sé sitp nhdn biét ktge €8 phy diige yéu edu bai ng dung 46 trong he qui tr ox 38 dit Liga > Tap tin chinh nguédi cung edip Tép tin nay €6 edu tric Khe nhau tay kiéu ella hé théng thank toan Tuy nhién né gém cae ving clit yeu : tén khéch hing; dia chisdiéu kién chiét kau; digu kign thanh ton, Ving khéa chin la s6 khéch hing, Trong vai vé théng, miu tin chinh ngui cong ep edn e6 n6i dung t6m Inge ede nghiep va da qua eta ng bain 6, Tép tin chink ngutti tin ghi chép chi tiét cho tt cd mguiti bin, mdi ngunti duige ghi chép trén mt mau tin. Kigm sost noi bo t6t yeu edt €6 mot naib quan tei sin loc va eh thudn ta 4 cae cap nh§t mdi cia tap tin chinh nay. Diéu nay trénh vigc tao navi cung ep aa3 va ching tr thanh todn gi cho nau cung cap gid nay. Nhdin vign mua hang chi duige phép mia eda ngui cung ep khée néu du: chip thesn, > Tip tin nghigp vu ‘Thong thing €6 bay tap tin nghiép vu. Tuy nhién trong hé thong thi gian tye, do vige xit If cdc nghigp vu cing tign hanh mot lic nén o6 thé e6 it tip tin nighi¢p vu bo, # Tap tin yeu cu mua hang: ‘Mai mot mat hang yéu ediu due ghi trén mot t€p tin, Tp tin may 1a du vao cho hé théng mua hing. Tay theo edch tihet ke hé thong, tap tin nay e6 thE duge xit I bing may nhu trén hod e6 thé la gid ghi chép bing tay & Tap tin dat hang: Cin edt vio yéu eu nua hang, nhin vin mau hing kip tip tin dt hang vain at hang nay giti cho ngudi sung edp. Tap tin 43t hang may e6 hai tp tin phu: 43¢ hang md va chi tigt 43t hang, ap tin dat hang md gim e&e ving* 1. S6 hang dat 4. Nay pha giao hing 2. $6 ngudi cana cp 5. Tén ohan vién moa hing 3. Naay dit hing Trong 46 ving khéa etinh 18 sf gidy a9 hing, ving kha phy 1a ngudi cung, ofp. ‘Tap tin nay gm nhiéa mau tin, mdi mau tin 1a met gity dat hang. Do mdi sxify gt hang e6 nhign thi hang ha due thé hignvigng bist tren mot dng. nén thing mua hing md thém tp tin chi it gify dt: hang dé ghi chép chi tiét vé méi thi? hang tren gidy it hing nay. & Teip tin chi tit dat hang: Tép tin nay aim ede ving 1. $6 dit hing 2. $6 dong hing hoa 3. Sé yeu cia Naay yenedu Ma sivhng héa ‘6 hang hia ngui cnng cap Mo ta hang hia 86 lung hang h6n Dain gis hang hoa 3Trong d6 viing khéa s¥ dat hang va ving s6 dong hang héa la ving kha d& Ke nd 26m hig mau tin, mdi mau tn | dong trén mat hang. # Tap tin nhén hang T$p tin nay gm ohigéu mu tin, m6i mu tin phiin én mot thi hang h6a nbn duige tit ng cung ep, Tap tin nay g6m nhiéu ving nOi dung: s6 cia dat hang, sé dong eta hang Iisa 4 lin, nhay, $6 ligng hing nén, He théng nhdn hang tao tap tin may va nb Ja dau vao cho hé théng chdng tif thanh todn (voucher) Tay theo each thigi ké, tap tin nay 6 thé xi IY bing may nhur tren hoke es thé ld bio eo nhinhing lip bing tay # Tip tin ha dom chia xt I 4p tin nay shi chép vé nhitng h6a dn di nbn tit navi eang ef'p trite kh hin duge hang, HE théng chitng ti thanh todn (voucher) tm va két néi (match) tung ding mot mau tin héa don chuta dude xi I¥ voi mot hoe nhigu mau tin hang {mide khi tao ra mot man tin # tp tin ching ti thanh tos, Tay theo ech thigt Ke, tp tin nay e6 thé duge xit ly Ding may nhu teen hose 6 thé Tah se bingy ela 6a dom cha nhgn hang, A Tap tn chuing tie thank tod: ‘Tap tin nay dng ghi ehép ec héa dan chu duige thank tosn, Cia te tip tin m@i hang héa dutge ghi mot 1. S6 chitng ti thanh toxin 7. Sha det khvich hing 2. Nally chit tf than ton 8. Ngiy ha dom Khiich hing 3. Sé dat hang 9. $6 ti€n theo héa don 4.86 yén edu rma hang 10. Ney chist khita 5. Ma trich nhigm 11. Ned phi thant toxin 6. $6 khich hing 12. Tai khodn ghi s6 ea 13, SO ign ahi 86 ea Trong d6 ving khda chinh cho m@t mau tin Ia két hgp ella hai ving: 5 chitng tt thanh toén va tai Khodn ghi sé edi; Ving khéa phy 1d ving s& khch kang. dese pl cho phép mot ching tit than ton duige ghiing mOt eho dn séu tai khosin, Trong hi d6-néu sit dang he théing quiin ti ed s8 di ign (DBMS), mdi tai khosin ghi no xyéu ef mot mau tin riéng bigtteén ehitng ti thanh tos, Céch xi Is tp tin nhue saw: Sau khi tim va ket noi ting dng cae mau tin dat hang, h6a dn ngui cung ey nhan hang tren ede t§p tin tutag tng, hé thong ching Viing tai khosin trén sé edi va 8 tién ghi s8 séulin ottir thanh todn (voucher) go Ot mau tn ehitng tt thanh todn vé 6a dem chua due tanh ton trén tp tin chitng ti thanh oan. Khi m6t h6a don duge thanh tos, he thing chi tién sé trd mau tin ea ha dd tag tng tt tip tin. vousher vao tip tin chi tin, He thdng nay eding chuyén ede nghigp vu da xitf vao tap tin “tom Inde theo nhom cho s6 ed Tay theo thigt k¢, vige tin kigin va tip nol va Hip hing tf thanh ton 6 thé do nbn vign thanh toan thye hign bing tay. Sau khi két n6i, di chié eae chifag tir en, nhin vin thanh ton lap chung tir thanh todn va nhdip di igu ti chug t nay vaio hé thing ching tt thanh tos, > Tip tin tng hop gh s6 ci nee nt tm Ie tee hg th ting dung khée (xem ju tin Ui ip tia nay Quy tinh doenh thu), Hg théng s6 esi wy dong ehuyén nhtms 1 vio s6 edi va tao e4> eo tht hi ~ Gite kifu cia hf thing than toon Quy tinh dosh thu day tf s6 chi tit eho Khiich hing. Trong Quy tinh mua hing, nhitng tp tin may tinh vita mé td 0 trén khing tuting duting véi s8 chi ist voi ngufsi cung eifp bai vi hg théng m6 ta dy 1a mot he théng thodn thank tos theo ehitng tit, Tay cdch thigt KE, €6 he thong sit dung s6 chi v6 naw cung ep thay cho hé thong thanh todn theo ching tt, €6 he théng lai sit dung k&t hgp ed ‘han tovin theo chitng tt va cd s6 chi tiét nau thanh toan theo ching tit va ed 86 chi ist ngutsi cung efi, + He thoing thank fod theo chitng tit 6 Ii he thing duige thigt KE tg mot 6 niin bit dy nha. cho mi ha dn cia ngutti cung ep. Hé théing lip ede chitng tt thanh tosn, sé chufng tt thanh ton, Theo cach nay, hé thong naan naita vige mit hoa dan eta nau cung cé'p va bd sot vige thanh ton, Khi phat hinh sée dé than toain cho mot ching tit thanh toxin, hin vign thanh tod déing du “aa thanh tos” trén ching tt than ten va ching tir én (quan cia n6, diéu nay naan natta vige thanh tos ting lp Un diém eta hé thong la kiém soat_tét nda dan cia ngxtti cung cap. Tay nhign he théing nay €6 mot s6 nhuide diém. Th nit dé la viee phai chnain bi ching {i thanh toén cho mdi khodn tr tin, Digu nay Khdng than tign hose khé khan, ‘That hai, hé théng than thank tod theo chiing ti! kh6 xe djnh tng s6 ng cho ting nui cung cap. Thi ba dé to bio eo tham vain nguti cung ep, mot nau hoe mt chung trinh my tinh phi tim kigm ton b6 tap tin chifya tif thanh toaa ede hhéa don theo ting nati cng cf'p. Nhuige digm nay dge khée phue & hé théng thanh tosn ¢6 s8 chitiét nai cung ep + He thong sé chi tit ngui cung cdip: 6Trong he thing KE tosn bing tay, 6 chi tét14 cua s6 hoe wing wr theo ing cap. HéthOng KE ton bing may ghi chép chi tigt {rn tin chinh ngw@i cung ep, moi mau itn 1a mot navel emg ep, Trong mdi miu tin chi ra s6 due ngudi cung e@p. Khi nin due hoa den va hing h6a, hé thong fp nhdt them s6'tién trén héa den vao s6 du va them mot mau tin vao t§p tin héa iin chia duge xit§. Khi phat hinh se thank tos, s6 tig tren sée va sO duige chic Kdu s@ duge tri tren 86 du cia ngui cung edfp va chuyén miu tin hia don chia xiF If vao tap tin thank toxin, Hé thong quan te e¢ st Liga, mau tin chin nguaicung clip dtge ket ni voi mau tin hoa dan eba n6, 6 chi tiét navi cung edp aitip hé thong xtc dinh s6 di tiing navi cung eaip 8 ding. Tuy nhién n6 lai yeu edu ghi chép nhiéu hon, Trong he théng KE ton bling tay, ban gun ti phd edn nbide higu quid vi chi phi. Trong h bing may, ede ghi chép déu due tién hanh ing chifdng trinh may, ban quin tr, thuding cn nhc gi tri vé mt thai gian khi sit dung e&e ching ti thanh tin va ghi hép chinh kivich hing eluta ng tign phai ted 3.22. Xifly nghigp vy 3.2.2.1 Xi I§ beng may tine Trong Quy tink mua hang, hé thdng bling méy si dung bén hé th6ng tng dung: mua hing, nbén hing, chitag ti thank t a. He thong nua hang eli tie, inh sau minh hoa ee nguda du vao cho hé théng mau hing xtt ly theo nhim va he théng xi ly theo ha gian thieSS] [uemosc | Aa] MUA HANG : He THONG a LY Tea : ous | a ita fa> Muc dich cvia he thong Xée dinh e4c loai hang e6 nu eu mua, Iva chon ngui cung ep, chife ehikn cée loai hing trén due yu edu va due ng eung edp chip thudn, Bau vao ea he théng li yeu edu mma hing. NO e6 thé dude elniin Bang tay hoe bing may. > Dhiituc: = Tyo yéucdu us hing Mot din vio cfa hé thdng mua hing li 4€ thdng hang tn kho, 1 hang t6n kho duy tf! mt tap tin chinh hang tn kho va chi ra s6 lung tn ets 06, [Nhigu hg thding edn xée dink digim gisi han va 6 uving gid h én kho, Khi s6 luting hiang méi thi trong kho tip hin di hing t6n kho ty taora mot miu tin yéu cdu tao gi’y mau hing mdi dé bé sung hang tén kho v6i so lung bé dung la la s6 luting gidi han, Mau tin nay la du vao eta he ah thing rm hing e6 thé wt he thing kim sost sin xu Vat ligu. He thing MRP nay tinh toin so" Iugng nguyén v4t ligu edn thigt cho sin xust tf ké hogeh sin xudt sin phim. He {h6ng MRP tao mau tin yéu cu mua nguyen v6t iu. ‘Yeu cdu mua hing va céc du vao khée tir hé théng hing tn kho va hé thing kim sodt sin xu due ep nbd v2o tp tin yeu ef mua hing = Nhan vido mua hing da vio tp Gin nay, xe dink nau cung ep, va dig chinh s6 leg dat hing trén eo s8 hin bigt vé kinh doanh, He thing in cde gid'y dat hang va mot baa ghi chép vé né va thém e&e mau tin va tap tin md giy dgt hang, tip tin chi tit gidy At hang. Nhing tgp tin may 1a di vio cia he théing chitng ti thanh tos. > Nah He théng nhjn hang > Muc dich Bam bio vige nhiin hang va ghi chép efe rghiép vu 46. > Thi we: = Khi nbn hing ti edng ty van tdi, nbn vign nhin hang xée di iy dat hing nio tong tip cn aidy dat hang, déi chien vei packing ist ea ng cung efi, - Lap bio edo nhén hang, tao mau tin 1 du vao cata hé thong chitng ti thanh tos, - In ban ghi chép nhin hing dé cung edp da vét kim tod, > Kab 16 thse i trong tp tin nhin hang. ay chinh, 68‘Minh sau day minh hoa so 46 xiF19 ca hé théng nhin hang bing xi theo nom v8 hé thong vdi khé nding thoi gian thete UE THONG CHUNG 1 THEO LO igen amtier eva anittempesp |) ees a Kmrairw |g tea sate | GSR a Bete bfamts Int chops sy }— neemanonee CELL eeeer taoHE THONG NHAN HANG restcigct Glag aca ‘vine Tinie Come Cf HE THONG THOI GIAN TAC‘rong hé théng xi f theo 13, nbn vign nhan hing tham kido eée dat hang mua trong tp tin bing ‘ay kiém tra noi dung va sO Iugng Aft hing va hoa dda van chuyén cia ngu@i cung ep, ap bio eo nbn hing kem bén lu dit hang gi ahi vign nhép ligu, Nhin vién nbd ligu ein of ede chug ti tén miu tgo in mdi tong Gp tin nbd haa, Trong hg théug thd gian thy, nbn vign nn hing tham khio dt hing mua trong tp tin chi tigi dat hang. Mot chung tanh in ee béo eo nbn hing va tao alu tin mdi cho taptin nban hang. 3.2.2.2. HE thdng ehiing tt thank toda > Muc dich Ghi chép nghia vu thank todn eho ngudi cung cap > Thi we: = Nhdn ha doa bin hing eiia ngvthi cung ep, cp nbdt vao t§p tin héa dn chute xit 19 ~Tim kiém két n6i tp tin hoa dan cheta xt ly vi eae mau tin tee ona paiektann) Tung tng 30 a hug it thank tose {ing trong {Ap tin nbn hang va tip tin chi tigt dit hang, Nhu vay du vao ela he 1 héa don efi ngutsi cung ep, e&e mau tn tf tip tin nin hang, mau tin tir cfc tap tn dat hangmd va chi tiét dat hing. dan leans n~"Tg0 miu tin moi trong tp tin chitag tf thanh tos, xée din $6 ching ti than toa, Day 1a iu vao eho he théng ehi tin In bin ahi chép ching ti thanh ton va tgo mau tin tng hop cho tap tin ‘ng gp ah 6 ei. > Xu y ‘Trong he théing xi I¥ theo 16, nhiin vi 1 (@ mail clerk) phi cede hia dn cia ngedi cung ep va uhan vién nhgp ligu nhitp eae hoa dn nay Trong hé théng thoi gian thye, e&e nhan vien nay nhdp ede hoa don edng los +b. He thong chi tid Mue dich cia hé théng li dim bio thanh taén dling va di cho ngui cung fp. inh sau mini hoa Iau dé tin eng tt thanh tean, Dau tien he thong sfp x€p tdp tin ching tY thanh toxin theo ngay phi cha {oan va in bao cao yéu edu tién, Nhin vién quan tr tién hode nhiin vién quan y tai chinh xe dinh ching tf thant toxin mio dutge thanh tadn va ghi ngay thanh tosn lén elng tt 6, Nhimg phan xu 1g sax d6 duyge thye hig theo kiéu xi If theo nhéro, 1 thding xéc dinh tng 96 ctia ning chitng tiv thnk todn va duy ti tng s6 may dn khi sée chige phat hinh, Bigu nay ngain ngtta nhén vién khéng trung thye an cp séc {rong qué tinh thanh tos saw 0. He théng cheyén nhitng ching ti dutge thanh tosn tt tp tin ehitng tt shanh ton vio tp tin nghiép vy chi tién, ‘it ra ctia he thing Id ede séc, ghi chép c€ sée, tao ee mau tin eho tap tin nh nghigp v1 cho 88 edi 1a hE thng chi tién. Dau vao etia hé thong la tp.a2 DEC | = 1g thding chi tién cae | tea = ee a5 ex nico Biociogictey ware 1 7 B3.3. QUY TRINH SAN XUAT. Quy trinh sin xndt (com goi la quy trinh chuyén di) la ee c6ng vige shi ip. nit Ly cde mghiep vu Ke tos dg mot sy kign kinh t, sy tiGu thy lao dong, vat igu va eli phi sin xust chung dé tao za thnh phim hose dich vu, Vide xifI¥ niy s€ kiiée nhau tu thude vao dén vj 1a doanh nghiép sin xudt, thing mai hay dich vu. Quy trinh san xudduge t ehite than ba hg th6ing tg dng i) Te thong luehig. He thing nay tinh toxin ign Ideng phi te cho a Se than toa lung, va edenghigp vu lién quan tt tha nb e4 nha i) Hé th6ing hang tén Kho, HE the «ong ngsti qui tr khi mt tn kho eta mat hang ndo a6 ef (ii) HG thing chi phi, Hé théng tinh tosin chi phi tao thanh phim hode dich vu. Day la hg thong chi danh riéag cho cae doanh nghigp sin xuét hoa dich vu. ‘Cée he théng tog dung my s€ xitIy nim kigu nghigp vw ké ton, d ka (Mua hang tén kho. Gi) Ban hing t6n kho, Tuy nhién hai kigu nghigp vu nay da dude ghi chép trong hai Quy thinh bn hang va mua hang, Gil) Chuy€n d8i nguyén vit ligu, lao dng, chi phi sin suit khiée trong qu tinh, sin xu Gv) Chuydn dd obi ph sin xu go thi phi () Thanh todn Ieng, ‘Cac hinh sau sé minh hoa mei qnan h@ gta Quy tinh moa hing, doanh tha vai (Quy tinh sin xuditzong ede coanh nghigp sin xnét va doant nghigp thing ma ygndy duy th ede ahi chép hang t6n Kho, bo 6 sui W‘Moi quan he gitta cho trimh chi phi, doanh tho va Quy tinh sin xudt trong doang nghigp thiting mai. —o. Quy tinh doa thu Ghi oh 1 2. Minh trdn nbd :Hé thong ug 3. inh vung: Tép tin ké tos trdn 16n : HG théng Quy teink, 1g rong Quy tinh, 8‘Moi quan hé gita Quy tinh chi phi, doanh thu va Quy toh sin xudt trong doanh nnghigp sin (Quy tink bi pit | (Quy tin oan ha Nawyen | [Chip virtien b>) adn aa HT gti hang 33.1. Hg thong hing tén kho He théng hang tn kho eé hai che nding chi yu la duy ti efe shi chép ké ton vyé hang tn kho vi quin ti hing tén kho, Mue dich eta vige quan tri hang ta kho 1 duy ti mate dy tet t6i wu nim ti thiGu hos ei phi du tt hang tén kho mi van «dim bio sin xuattign hanh binh tinting dén dan rong quan tj hing tén kho, vin dé quan trong la kiém sost va lip ké hoach hang {én kho, Muc dich cia kiém soit va lap KE hoach hang tén kho la phat tign chinh sich nhkm dat due vige dv tw 16i uu, 1% thidu hoa chi phi lién quan dén hang tn Kho, Chi phi eho hang ton kho duige pl than 3 loa 16(Chi phi dat hang (order cost ) 14 it ed hi phi lién quan dén vige chudn bi va lip dit hing mua (Chi phi du tri (carrying cost ) g6m tt ci eée chi phi dy trit va chi phi eo hoi cia vige du thang tn kho * Chi ph do thigu hu (stockout cost ) gdm tt ed ede chi ph xiy ra do hang ‘Gn kho bj thigu hyt hur 16 do thigu hang bain, ehi phi e6' dinh do sank ehju «a0 (lost contribution margin ); 18 chi phi eg hoi C6 rat nig kiém sost va Lap kE hoach hang tén Kho nig ching du nhiim vao hai van dé : Khindo edn 06 sung hing tn kho ? va bé sung bao nhieu ? He théng hing tn kho sé n.d a * SO tung b~ sung kinh t€ (EOQ - Beonoraie order quantity ) iém edn bS stmg (ROP ~ Reorder point) Mie dy tritan toan (Safety stock ) Tat ed ede ky thndt nay dutge tinh bay trong phan ede tng dung khong phai ké toa, Doanh nghiep sin xu sit dyng hé théng hang tn kho d& kiém sodt mite nguyén vat Tigo, higp thug mai st dung hé théng niy dé im bio sin sing hing héa dé bin, Cae doanh nghigp dich vy tay cting 66 hing ton Iho 14 e6ng ey niuing e&e doanh nghigp ndy haw nhit khong sit dong he théng hing {én kho dé kiGm soft ching vi khi cd tht mua ching vA coi dé 1a mt khosin cf bi 33.1 Cluing ti, s6 sich, ghi chép. a.Chitg tt /¢ nghigp vu mua va bin hing tén kho di due xi 1¥ trong Quy trinh hang va doanh tha rén ede etntng tt ign quan eting ede chitng tt trong Quy tinh, mua va bain hang, 46 1a Dat hang Bao c4o nhin hing Ching tit than toain + Lenh ban hing Gidy bao aii hang Ha dn bin hang ‘Tring hop hing tn kho xuiit cho sin xu, Vat ligu (materials requisition }, Xem hk ching sf én quan la yeu cau i Ke toi ci ph n4 Clic nghip vu lién quan tdi hang tn kho: quan div hing t6n Kho 18 mua va bin va xu elo sim aii, Hai nghigp vy mu va bin do ef Quy tins ma Ig vt downs tha x 1g. trong Vige ahi che n vé hang tn kho ty thie phuthog phi ke Khai thuing xuyén hay kiém ke dink ky. Trong phuchg phép kiém ké dinh ky, tai khodn hang t6n Kho day tc s due khong déi trong suSt qué tinh hogt dong ( no ongoing record of the amount of nd). Vinhu vay, vige mua hing due ghi ehép trén tai khodn *Mua hang “, Vige xe dinh gid tri hing nua dutfe cin oi teen eo 50 tinh toxin Kh kgm, hing tén mot cdch dinh ky nén khéng ¢6 bat e¢ ghi chép ndo vao thei dim bin hing. Gid vn hing bin chi duge ghi vo Ie eubi ky va xée dio bing ech edng sd Ur hing mua trong kj vi gid trj hing t6n déwky dé xe dinh gid tr hing 6 sin 4 nin, Sau d6 gid tr hang c6 sin a bsin tnt cho gid thing t6n kho cubl XY sé duige gia v6 hang ban, Doanh nghigp thing mai sit dung phiteng phip nay di liu vi ¢6 nhigu nghigp vu vé hang tn kho. Ngiy nay. he thong ké todn hing t6n kho dige tin hoe hod nén sit dung phifttng phip ké khai thutting xuyén nit tién Igi ngay ed déi vedi doanh nghigp ban Ie, Trong phuting php K@ Khai thing xuyén, moi thay déi eda hang t6n kho do nhap xndt déu duge ep nit kip thai trén tai khoin hang tn kho, Khi xnat kho, hg thong tinh tosin git hing tn kho xust va gi nhin gid vn hing bin, Vi vay. bt ei ie nao s6 lung va ait ti hang cén tn kho déu bigt dé dng. Bigu nay cho ‘phép doanh nghiep bé sung kip thai mt mat hang nao dé trade khi hét oan tain hack ton b. Béo céo ctia he thdng hang tén kho Giding cac hé thong khac, he théng hang tén kho c6 cae bao edo kiém sos, biio edo ghi chép, va bio edodie bigt. C6 bin bio ef Ake bi (@Baoeao tinh srang hing tn kho Gi) Bao e4o tham van hang tn kho (query reports ) Gi) Bao eo hang edn bé sing (reorder reports ) Gv) B&o.e&o 58 luking hang tén kho (physical inventory reports ) > Bao trang hang tn kho (Gnventory status report) 18Béo eo nay ligt ke tat ed efe loai hang t6n Kho theo sO lugng va gid ti, NO ccung ep s6 liGu chi gt cho cée tai Khan hang (Sn kho, Hé théng xi ly theo nhém in ede bao edo nay ling ngity hoje hing twin, > Tham khio ting tn kho theo loa He thong xif I theo thd gian thyc cho phép nguBi sit dung xée dinh sO lug tn Ikho bat ef de no. Nhiéu h¢ thong cho phép ngidi sit dung Iv chon hode in howe doe trén min hinh tg mt temminal bo edo nay. > Bao eo hing edn bé sung (reorder report) Bao cdo nay xée dh e&e hang tén Kho edn ditge bS sung. Khi mite tn kho ea mt mat hing nio 46 gidm tip hen dim b6 sung (reordes report), hé théng hang {én kho ligt ké efe mat hing do trén bio e&o nay. > Béo cio s6 lung tn ko Bao eo nay ligt ké s6 lugng ting mat hang tn kho theo s6 sch, va theo thie t€ kigm ke. inh Kj, kho kiém ké s6' luting hang tn kho, Bigu nay cho phép tinh tosn gid ‘6m hang bin khi doanh nghiép sif dung phusng php kigm ke dinh ky va dé diéu chinh sai s6t trong s8 sich néu doanh nghiep sit dung phuting php ké Khai thing xuyérn, Mor nhdn vign a6 cig gite 56 tiGu 56 seh va higm ke. 3 He thong ké ton chi oh Mu dich et hé théng k€ ton chi phi la xée dinh chi phi sin xuat tao sin phim va dich vu cang tng va shi nhitng chi phi nay trong ce ghi chép KE tosin 33.2.1 Nghigp vy ké todn chi phi vr ehitng ti: 1 thing KE ton chi phi ahi hai nghigp vy (i) Tap hop chi phi ngnyén vat liga, nhin phim, (i) Chuy€n chi phi sin xudt than gid te thanh phim a, Tap hap chi phi nguyén vat lidu.nhdn cOng, chi phi sin xudi chuny Chi phi sin xnat bao gdm nguyén vat Leu, nhén céng, chi phi sin xndt chung. Nhing chi phi nay tao aid tei sin phd’. He théng KE todn chi phi tap hgp chi phi sén xudt trong tai Khodn “Work in process”, Chi phi nguyén vat lig tnfe tig va chi phi nhiin eng tr¢e ti€p (a6 tién Iuddng lién quan tric tiép tdi qua trinh sin xnit ) dice xdc dinh tre ti€p cin cif cde chitng ti nhur yéu edu nguyén vat ligu va thé e6ng vige, Chi phi sin xuat chung gbm nnhitng chi phi phat sinh 6 b9 phin sin xudt nhutg khong lién quan tre tip tia tinh sin xudt, vi do nh chi phi nang lung, hé théng sti dm... Chi phi sin xust eg, chi phi sin xndt chung tao sin 1»chung nay 6 thé due tin todn edn cif mgt tl 18 phn bé nt dah net, TH may £6 thé cin eif theo gi lao dng, gid! chay may hoke s6 lung sin phim. Vige tip hp chi phi sin xudi lién quan tdi mot sO nghiép vu dutge nif 3 ede hé thong Khe cing hog khée Quy tinh, Vi du niu hang tén ko, én lung, chi én... M6i quan he nay dutge m6 t4 tong hinh vé & phn du Quy tanh chuyén déi Chitng ti sit dung bao gdm > Yeu cdu nguyen vat ligu (materials requisition) By 1a chitng tt yeu edu ngyén vat ligu ero mai leah sin xudt, Can ef vao enh sin xudt ( Production Order ) va product’ bill of materials, phin xing si xuit lip 03 lién yéu eft nguyén vat ligu va chuyén x Sau khi nn nguy€n vat igu, mt Hien lam kho, 10 ki Teoh sin xu hn in xuoing, mot én ehuyn ké tosn hi ph ghi s6, Minh 1V- 42 s@ minh hoa yeu fu nguyen vali. > The thd gian theo c6ng vige (Job time ticket ) Thé thoi gian theo eOng vige 18 ching tir ghi sO’ gid lam vige eta nhén vién theo ege phiin eng vige nhjt dinh, Hinh thite t1é may chi dutge sit dung khi mot nhin vién lam nhiéu céng vige khiée nhau hoe cho nhiéu bo phin hode phan xing Kiuic nhau, Hang ngiy hoge hing twin, ede nhin vién nay chuyén thé edng vige eta minh cho KE ton chi phi 4€ tinh tosn chi phi nhin eng theo ede cong viee Hinh sau sé m6 td mot mau the thai gian theo céng vige. ‘THE THO! GIAN THEO CONG VIEC 6, BO248 Ln sin xuit hin vién | Naiy Thei—gian Thi gian | Ghi chép bai nhiin vign qui ly bétdiu ket thie [Thai gian | Tattng/gi’ | Tin hog Nhéa view TS tring | Newoi tinh | Ngwoi tinh chi | Neues chuyén ky ten ky thi gian | phi sinh Inking > The tho gian (time card). ‘Thé thet gian 18 chitng ti dig sit dung trong tring hep nhin vien chi kim dn thudn mot cOng vige hode cho mot bo phiin, Thé may xy ding ditge tha gian mot hin vign batt du va KE‘ thee trong mot ngiy lam vige. Th sii dung Thé thai gian (Gime cand) a€ ghi nisin thai gian Iam vige. Tay thude vaoh thing, cong nha ny €6 thé ty ghi bing tay hode diit thé vao déng hé dé in s6 gid lao dOng. Thong thudng hing tin quin dée phan xuéng kf x4e nhén thé thai gian, Cong hut thé thsi gian theo edng vige, thé thi gian la efin edt dé xe djnh téng thai gian lam vige cia ting nhin vien, chi phi niin cdng cho timg cing vige va tién Inng pI Ténnhinvien | Ma tri cho. ting nhan vién nitmng hg thong dutge dign todn hod day di sit dyng ede teminal ghi ‘ohn nhitng thong tin may trong ese hinh thee tr tinh (magnetic form). 80[Nhigu he thcig méi thay thé thai gian theo eOng vige bing kj thust thu nh p di Tigu ty dOng, Cubi chuting may €6 mot Gn hung Khdo sit mot Kieu KF thuat tt «Ong thu ahd s6 liu. b, Md bho thanh phi, Sau khi hodn tanh sin phim due nhdp Kho, ehi phi sin xut dutse ctuyn tanh gi tr thanh phidm nbd kho bing bait toa ‘C6 nigw phutong phép xe dinh gid tinh thinh phim: nb phutang php tinh ai thanh theo cOng vige, phung phép tinh git thanh theo quy tinh sin xudt, phutsing php ABC. Trong plucohg php tinh gid than theo edng vige, KE toda tp hp ehi pl theo nh pli Khi eOng vige hain think, Toan 'b6 chi phi sin xuiit phat sinh la gid thanh thanh phém, khéng ¢6 sn phéim dé dang, Cée doanh nghigp té che sin suit theo diy chuyén sin xudi, ké todn ding phuiong php tinh gis tinh theo quy tanh sda xugt, Tong phiténg php my, eX chi phi sin suit dive hgp theo cfe phn xuBng va cxSi mi thing tinh gi tanh thanh, phi, ‘Chitng tir 4€ nhp Kho thanh phim 1a “Lenk Sn xust di hod thin” <¢. Bao edo ciia hi thiing KE todin chi phi. o kid sad, € tosin chi phi theo cong vigestt ding bio cao nay dé 16 cong vige, hoe nhém sin phim hon thinh He thang k€ todn chi ph tgo nhiéu béo céo chi ph sin xu Khe nhan MOt vai bilo edo vé gi thanh tng ebng va gid thanh dan vi sin phiim theo trang tam chi phi, M@t vai bio efo kha vé tng gid thanh theo eée cOng vige. Khi doanh nghiép xit dung h@ thing chi phi chndn, nhiing bio e&o nay so sinh chi phi thye pha sinh vi chi phi theo KE hoach, Tie théing xi theo lé 190 béo eso djnh Kj teinh bay ede chi phi da phat sinh {ii ngay in bio ef cho tit cd céng vieSc hod eae trang tim chi phi. Hinh IV-46 1a Ingo c4o tém tht ehi phi e6ng vie. Bao c&o nay t6mt At chi phi cla tat ed efe cong vige dang hogt dng cia cong ty xy diing, Trong doanh nghiép sin xndi,bao eéo nay cung ep chi tit s6 du trén tai khosin chi phi sin xu. Trong hé thong th dt terminal hoje in mgt biio es tsink hiyy ede ghi chép chi phi hig ‘cong vige hoe trang tim chi phi. Biéu nay eung cap thong tin cho kiém soat chi phi 81(Gi hon hé thing xit ly bing tay hoge xifIy theo 16, Hinh LV-47 trinh bay mot béo cio tham van cdng vige duc tao bai hé théng chi phi theo cong viee Ba kigu bio efo sit dung trong hé théing kf todin chi phi dt duige tinh bay o tren, Thnfe t€ ban 6 thé thay nhiéu bio edo hen, He théing nay thing tao ede bso eo dic bigt duge thigt kE phi hdp vige tham kh iia ban quan ti 4. S6 sich ctia hé thing ké én chi phi. He thong K€ ton bing tay sit dung s6, thé va filing eabinets d€ ghi chép va liu tnt thong tin kE toda, He thing ke toan bing my thay thé s6 va thé bing edag eu ti tinh hu dia tt hode bling tt. Di thong tin due xi ly va Iu trf bing ede inh, the Khe nhau nhutig thoat ogi thi nhu¢nhau, He thong ké todn bing my tao nhieu Ghi chép bling msfy tinh trong he théng thong tin dit Ligu thong thing wong tt aiding ghi chép bing tay trong hé théng ké todn bing tay. NG bao g6m efc tép tin chin va tp tin nghigp vu. HE théng quan trod s8 dit ligu quan h€ duy ta fe dat ligu va cung efp n6 cho ede chuting tinh ting dung nhut mot tiGu luge d6, > Tip tin chinh ehi pt sin xu ‘Trong doanh nghigp sin xudi, he thong ké toén chi phi xif IY ede nghigp wy ehi phi sin xndit va np kho thinh phim trén t§p tin chi phi sin xn. ty thnde vio ngdnh cOng nghiép. tap tin néy e6 hai hinh thie > Top tin trung tim ehi ph Doanh nghigp sit dung he théng chi phi theo cuy trinh sin xudt tao tap tin rung tim chi phi ma mdi mau tin phan én tai e& chi phi sin xust ton thang ea mot trong tm chi phi sin wust, Cadi thang edn ett vao ede dit ligu nay, hé théng tinh gi tanh sin phim tinh gi thind cho sin phim hod thanh t9i trang tam ehi phi ds. ‘Tap tin nay e6 ean trie nh sau: Ma tréeh nhigm ‘Ten trang tam chi phi Naw qui te trung tim ehi phi Chi phi nhan céng thycré Gis cing thse ain gid dinh mite nie ding phiin b6 vat gu thye eer aweepe Chi phi nguyén vat ligu dinh mete 10.Chi phi n xnit chung big di tinge t€ 2211, Chi phi sin xudt chung bign adi ké heach, 12. Chi phi sin xuft chung e6 dinh thye t& 13. Chi phi sin xnit chong o6'dinh ké hog ch. ‘Trong {Gp tin nay. ving mi tréch nbiém ld ving khod chink. Cae ving lién quan {Gi dinh mite sé due ding tong he théng chi phi dinh mde. D6 1a eée ving: Dan si diuh une, gid dinh mite, chi phi nguyén vat igu dink mnfe, chi phi big dBi hhoach, chi phi e6'dinh ké hogeh, > Tp tn chi phi theo cong viee Tap tin nay duge st dung trong dosnt nghigp tach ton chi phi theo e6ng viee, Tap tin nay gm nbigu mau tin mbi mu tin 1a mot eBng vige. Trong méu tin nay, he thing KE toi ei pit ehuyG ei pis 0 AL gu, eh ph fain edng, eh pit ssin xudt chung cia ting cOng vi dat hing sin xudt moi he ding tao mot méu tin mei cho dat hing nay va cho mot ima s6 cng vige. Khi vige sin xudt hoan than, sin phidm ditge nhiip Kho, hé théng chuyén mau tin chi phi cOng vige 46, ‘Tép tin may e6 n6i dung nb sau Sci Ken sin xudt Mai sin ph Loai sin phim Nauén len sin xndt S@utgng sin sua [Ngiy hod thinh sim xn Chi ph nin cOng thet Chi phi nhan cong din me Chi phi nguyén vat ligu the 10.Chi phi nanyén vat ligu dink mite ong the cng dinh mite 13. Téng chi phi sin suit chung big dd 14. Téng chi phi sin xuit chung 6 dinh 15. TSng chi phi sin xuat ern apayyen 17. Li gop ‘Trong tp tin ny, ving s6 1enh sin suit la ving khos chink, Cae ving Hen! {Gi dinh mite sé duye ding trong hé thing ehi phi dinh mute. Dé 1a eée ving: chi phi nnhan céng din mde, chi phi nguyén vat ligu dina mie, gid cong dinh mic, chi phi bign di dinh mie, chi phi e6 dinh din mite 83> Tap tin nghiep wv. He théng xi If theo nhém tao ede tap tin nghiép vu chia cae dit liéu tim duige trong ede yeu edu nguyen va‘ liGu va thé c6ng vige va tap tin chuyén s6 cai, Noting tp tin nghiép vu cata nhiing méu tin ma dude hé thong chuyén vao cae tp tin chinh hang tén kho, trung tim chi phi, t@p tin ehi phi cong vige. HE thong vi thd gian the chuyén nhing nghiép vu my mot each rigmg bigt Khi nhitag nghigp vu nay hd véo hg théng. ~ Cau trie tp tin yéu edu nguyen vat ligu nhutsau: 1. SO yéu edu nguyen vac lieu Ma nghigp vy 3. Mi tréch nhi 4. Tai Khodn 5. SOlenh san xust 6 Neiy 7. SOlugng hycré 8. Sung dink mie 9, Ban gid the 1 10,Bon gid inh mite ‘Trong dé ving sé yéu ci mhuyén vat ligula ving khod chinh. $6 lugng dinh iife va dan gid dinh mite ld sing dutge sit dung trong hg théng chi phi dinh mite - Cala trie fp tin thé thas gian theo e&ng vige rut sau: 1. Sine 2. Ma nghigp vu 3. Ma trich nhigmn 4, Tai Khon 5 6 1 SO enh sin xuatt Neiy S6 git thye té 8. S gid dinh mae 9, Ban gi lang huge tf 10.Don gi lung dah mute Trong dé ving sf thé Ia ving khod chinh, Ving 36 gi nite dg dng trong he théng ei ph inh mite 1g thdng chi phi cang tao cfc mu tin cho ip in chuyws6 ea, Mau tn may tm luge nghigp vu chuyén chi phi nguyén vAt Higu, sin xu chung vao ti khasin el phi va nghiép vy nhip Kho thanh phim. Hg théng s6 edi chuyén nbimag ni tn tm ide vao t§p tin chinh sé e4i trong qua trinh khod sé. dink mite va dan gid dink a6. Xitljede nghidp vu K€ ton chi ph Hinh sau trinh bay ech thie tién hiinh cia hg théng ké toan chi phi theo cong vige bing may tinh, Hg thong xif If that gian thye "yo au tn Lenhsin Taomiu “Tapsinchi pi ci pcg. ‘suit >| tncaiptt |—>( cong vige vite Copabgeada ‘Thea phi inch pi cng cOngvige vike Leah yeu cia INVL bageht Kodi v8 gt aghitp Nehep va chit le ‘Thegagibeo Waves bag hep 85Inbio cfochi Bio céoKS cong vige hod than Blog ke sin pif hota ‘ah “Tah gia wan. Losi bs af chip Bo ee chi phi eng gc theo 16 36 fi t6ag bop Nhdn vien nb§p ligu tao mét mau tin chi phi cdng vige mdi cho mdi dat has sin xudt nhgn tir navi quan te sin xu. He thing hod mau tin chi phi edn viee ‘di v6i tp tin ehi phi cOng vige dang t6n ai. Mi ngiy, nlein vin udp figu tao mau tin nghigp va tit yeu edu nguyen vat lig va thé thoi gian theo edng vie. Trong hé théng xif ly theo nhém, nhitng ms tin nay hinh thanh tp tin nghigp vy. H1é thong thai gian thye xifIy ede nghigp vu cing lie, Hg théng ahi nhitng nghigp vu nguyen v8t liga, nhn eéng trén miu tin chi phi cong vige cia timg e¢ng vige Khi sin xudit hoan thanh, godin de phin xuting ghi s6 luding thanh phim vio Jen sin xuat va ai né cho ké tosin chi phi, Life nay nbn vign thi hanh mot chung tinh tinh gia thinh sin phim cho eng vige; Tao mau tin tng hdp cho tip tin ghi 6 cai, cng vige hoan thinh ti tap tin chi phi cbng vige va in béo e&o chi phi céng vige, N6 ting eAp nht cho tép tin ehinh hang tm kho vé think phifm hoa thanh, > Kim sos ng ding. Kigm soit tng cyng nga ngita va phi thuding trong he théng ting dung, N6 kigm soat sust qué teinh nap ligu, xi 1Y di iGu va KE qua qua te aif If, Bang san sé tinh bay ech mot nhém thiét ké he thong tién han kiém soxt din va, xit ly va ket quaCHIUONG TRINIL ‘THU TYC KIiM SoAT Kidin wa tinh hodn thign, Chung tlh Biuvio | Nahigp vy hgp le Xitly Compute and purse n tra bop Ie Trin (Merge) loa Cluyén yao ede miu tin chi phi hope. idm tra chée chin fling trong mau tin ahi cfc nghiép vu nguyen vat ligu va Ino dong e6 tdi ef efe ving t6n tai trong tp tin Kigm soit tng eng, Chittng tink kigm tra: Téng phat sinh C6 ti khodn chi phi sin xudt kinh doanh d& dang Téing phat sinh No tai khodn thanh phim. Kiém soat tng Ong, Trong he théng thsi gian thie, chafing tein kira tea ‘Téng chi phi di ghi trong tap tin chi phi cng vige = Tng chi phi ghi trong tp tn trung tm ehi pi. gm mau in, Ching tinh kigen tea chile chin: SB ciia ee mau tin cong vige mdi + s6 cia cde mau tin trong tip tin chi phi edng vige e cede miu tin trong tip tin chi phf cong vige mai, ‘Kiéim soat Gg eng, Nov soa «ir ligu chide chin ring: T6ng chi phi sie cng vige trong bio edo kiém soat job purge = tng ee bio exo chi pl cong vide, Run to run controls, Trong he thding theo 16, nhdm kiém sodt di ligu chide chin: Téng trong sé = Téng cde nghigp vu di cng bé trong ede ligt ké sai 63.33. 11¢ thong hvoug ‘Mac dich cia he theing ting la tinh todin tién Luding phi tet cho nhain wien: in séc thanh toan va duy tf ee ghi chép lién quan (Gi thu nhdp e& nbn. Theo ly tduyéi, mOt he thong e6 thé xi IY ede nghigp vu hing bing he théing chi tién trong (Quy tinh chi phi. Tuy nhién thye t&, hdu hét cde 6 chite xi 1y chuing bang he thong lung riéng bigt vi ai IY do san: i) Tht nha, hé thing Iudng phi Ku tri ese Khon phali tet va hang va thug’ thu nhip ¥a tng hp né trong bio edo thu nha. Vige Kh tnt va ko eo nf the 1 khong edn thigt kai xd Iy cae nghiep vu mna hing trong Quy trinh chi phi Gi) Thi hai, hé théng luting tgo ede sée thanh tosn cho nhan vién, Do dé nin 6 sof doi tré thi he thong Ivong phat hign dé Inn d eae he thong Khe, no phst hhinh séc thanh todn cho ngw@i cung cfp. Lap mét hg thcng lung riéng bigt cho phép kiém sot nigu han nhitng nghigp vy nay a. Nghigp vu lang vir cheng ti. He théing lung sit yng nhigu ching tir hice nhan cho nhin vin Lim vige theo gids va nhin vién lam theo Ing thing, Nhiéu doanh nghigp thanh todn luting bing phudng php sif dung chitng nr die biét va mOi ching tit la edn et phat han sée Cong nhin dig huting lung gis theo ty Ie nha dinh (den gid luting) cho mot gi Mai ngiy mdi céng nhén ghi s6 gic lim vige trén thé thei gian (timecard). Tag tude wao hé théng, cng nhin nay e6 thé ty ghi bing tay hao8Se dit the vio déng hid dé in sf gid Ino dng, Mot ngutti quan de kj x4e nhfin thé thai gian, xée din {éng aid am vige vi chuyén bd phn tinh lung phét hanh sée thank ton, Nhitng hg thong duge dign todn hos day di sit dyng eae terminal ghi nha nhitng thong tin nay trong ee hinh thie tf tink (magnetic form), > Nhén vign hung tcng thing (Cong nhan dige hifing Ing thang theo s6 tién nhit dinh cho mdi nita thing hose moi thing, BO phn nhan si lip mot Hop déng Ino dOng la chitng tit cho vige thné nnhan céng va aifi mot bin sao cho b6 phn lig, ni sé lip chun bi sée thanh toain, Tuy eich goi thie nhau, hop dng lao déng e6 tén “yéu cau nhan céng” hose “salary authorization” hog tén khée. Cée phuting phap thanh toan khde, Mat vai doanh nghigp si? dang nhitog Khuyén khich nhut t¥ 1é hose tién thufing theo Ikhdi tong c6ng vige dé xée dinh Ikfong. Theo phicng phép tra Ing nay, ching hin thie ching wr kh duce sir dung d& cung efp cho vige tinh Ivemg. Vi dy di ‘vi b6 phiin sin x cong nhan sinut im cn off tink luting, Chitng tir nay sau khi dutge quan dée phan xuting ky xe nin sé chuyén giao cho nhin vien tinh lung 4€ tinh Iueing phi trd tren e 59 96° Iugng sin phim. Déi vai bo phan bin hang tién Inking €6 thé dutge tinh cho nbn vin bin hang trén ed 80 lei gOp di due shi ehép trong hé thong ghi len bin hang Trong qué trinb thigt ke he thin hict KE sce va phin cudng séc gin voi né nhihg van éim bio tudn theo eie yéu edu eta Ngan hang thank ton n6, Cudng sée chita ede thong tin dé xe éinh s6 tién ma sée 48 phat hanh: cfch tinh tién ludng, let ké ef Khodn kiifu tet va én thye Tinh ea nn vién, ‘Thong thing n6 ciing tinh bay s6 lity ké ndm eta nhitng 85 tién nay. > Baiosn ke tod theo nol phét sinh tién Iwong (ban hang, quin If doanh nghigp, trve tigp sin xudt, ain tigp sin xusit) va c6 thé phan bigt chi tigt han néu ban quan tri yéu edu. But ton ké tan tinh Ltong 1: NOTE chi phibén hing NGTK chi phi quan If doanh nghigp Ng'TK ehi phinhan e6ng te tiép NOT ehi phi sin xudt chung, €6-TK lung pha tr Bit toxin chi tién Khi phat hah sée thanh ton NO TK lung phi tr C6 TK tiée (C6 TK thug thu nip €6-TK efe khodn phai tri gldm trit khde(véin 48 bio hiém...) > Bao cao hing He thing luting igo ba bio edo: ghi chép luting, iio eo kigm tra sée phithinh, vA bio ef thu nip > Ghi chep hing, He thdng lang tao ra mot ahi chép hidhg tre khi in cic sée thanh toan, Bing ahi chép nay ligt ké ee nhén vign sé duge thanh todn, va téng Iuténg, e&e Khokn kha tri tién thye linh theo mdi nhién wign, Ghi chép Iuing la m@t thyfe han kigmm sodt quan trong. Mét nhin vién gifim sit liana dayét ghi chép ny dé tranh sai sot tre khi in Sée thanh toxin, Sau d6 mot nhain vin sia chia in sée, Digu nay sé tr fp dé rit tin, > Bao céo kiém soft in séc.Sée thanh toan 06 thé d® dang bi dénh ep hoge gid mao nén hé thong phai iém soit lip sc, Bao cdo kim soat in sée nhim phat hién ede se bi mat hoe séc khong ditde phép phat hanh. ‘Chufdng trinh in séc cling tao bio edo kim sost nay, n6 teinh bay si sée da in, {6ng s6 tién eta nhing sée nity, Nhém kiém tra dif ligu so snh nhitng tng si nay Yi nhitng sée phat hank, MOt nhdn vién gidm sat ting d6i ehiGu nhitg 96 tiem nay véi ning sO ligu trén ghi chép lung, > Bao céo thu nhap 4 nha, Hoa K9 doanh nghigp duge you edu khiiu to thué thu nhfp tse thanh tosn, ‘MBi qug doanh nghigp ati nhing thué nay cho Nha nude. Phuc vu mue dich xi 19 nay, be thing tién lsrg to nhiGu Logi bse edo thu nhgp, nhitng béo e&o tm luge tng tk wenn Ong trong toan quy. Ning ‘bao edo nay eting dude lap vao cust nam va tng hgp ede tinh hinh trén cho toi nam, b. $6 sich trong hé thong lung. hi chép bing mv inh, > Téptin et Tép tin nay g6m nhiéu mau tin, mdi mau tin ghi eéc thong tin lién quan ti ing cho méi a 1p tin nay ghi nhitg dit liga efm thigt dé ade dinh eae Khon ‘kh tri Iitong va cd thong tin yeu e&n cing ep vé thn nha trong ee bio edo nha ite = Tap tin nay e6 eu tie ah sau: ‘S6 han vign, ‘Ten nhan vies Bia chi [86 bao hidm xi hoi ‘Tink trang hon nnn, Sé min gidm, Ma bd phan. an gid hing, 9, Ma ling gid /1dng thing 10, Khai tt do hiém, 11 Khia ta khe 12. Ngity due tuyér dung, 13, (date terminatec)S6 gig lam vige Trong gid Ngoai Khie ‘Tat thug FICA bi tr ‘Thu thu nbiip bi tit Bao hig bi tet Khaiu tr kite iF Liu thu nhap eka quy aay. S6 gié lam vige Trong gid goa gid Khie ‘Tat thug FICA bi tet Thu thu nhaip bj tt Bo hig bi trt Khai tri khsie we Bees ees en: 16, Dit gu thn nh§p eta nim nay. © SO gids lam vige © Trong gid + Nao gies + Khic © Thug thu nhap bj tn © Bio higm bi tir © Khautrir kite ‘Trong dé ving s6 nhin vign Ia ving ehinh, Ving ma bO phan la ving kho thi ep (ow) > Tap tin nghigp vu baong. Diu vao ea hg théng tién lung 1a e&e théng tin vé ngdy cBng, ve khét lug céng vige.. Dé phye vy cho trd Icing theo thai gian, nhiin vin tgo tap tin thé that gian lao dong, cho vige tri Inemg theo Khoi hing sin xuat hoe e&e khodn thiting, lung 120 1p tin cia exc ehitng ti kh. Tei ee tip tin nay ditge thie hign bing tay, Nhung ching ti ny dive cluyGn thinh Mh thife 66 thé doe duse cia may va tao nén ip tin nghiép vu lung 1Tap tin may gdm nhiGu miu tin, mdi ma tin ghichép vé mv}t nbn vien dee bung Iudng va doanh nghiép phai phat han séc thanh todn Ing trong kV cho ho, Cin ei ‘yao ede ehiing tif dia vao, hé thong thém eae maa vé nhing neve Mveing ldo vaio tip tin nghiép vu ling. HE thong ldng tao ra m9t séc thanh tos eho mot miu tin trong tap tin nghiep vu nay He thong Idong thém ede mau tin cho tap tin ghi s6 edi, Mdu tin cho t§p tin ghi 6 cdi ny ghi Ng efe t2i khodn tip hyp chi phi, e6 ti Khodn phai tri Itong eng dn vign, He thing 66 edi chuyn nhitng mu tin nay vao ede tai Khodn lién quan, 3.4. QUY TRINH TAI CHINH. (Quy trinh ti chinh ahi chép hai sy kién kinh 1. D6 la: (i) hoat déng tang vén tit chit doanh nghiép du tu va ti di vay. MOt he thong ghi nhit ky xt Iy ning nahiep ‘yu nay va ede nghigp vu khéng thuing xuyén KEée, (i) doanh nghigp sif dang vén niy tao esc ti sin ma vige sit dung tai sin nay s@ tao doanh tha. M@t he théng tai Ikhosin ghi chép cdc nghigp vu nay. Neodi ra, Quy tinh cting thie hign chute nang tht ba khong phi st kien kinh t& = Chie ning b&o efo ti chinh, Chife nang duge thie hign bing b&o e&o tai chin nnhiim bio ego ede ngndn tai chinh va céc két qua dat chide tt vige sit dung cae gun Ngoai ra, m6t s6 doanh nghigp cdn t8 ehite thém he thing ké tod tech nihigm thude Quy trinh tai ehinh nh’ bso cao chi phi ké hoach vi chi phi thue t€ cho cae sha quan ly. Mt vai doanh nghigp gop hé théng ghi hat ky va hé théng bio ego tai chinh thanh he théng s6 ea cchinh nay,