CHNG 6 CHU TRNH CHI PH1

MC TIUNhn bit cc hot ng trong chu trnh M t dng di chuyn d liu trong chu trnh Ni dung cc chng t s dng Quy trnh x l th cng v my tnh Cc loi bo co trong chu trnh doanh thu Ri ro v cc th tc kim sot trong chu trnh

2

C tp hp cc s kin, LHU TRNH CHI PH hot ng lin quan n qu trnh mua hng, dch v v thanh ton tinNh cung cp

Chu trnh DT Kim sot HTKCc b phn s dng Chu trnh sn xut3

Ngn hng S dng d liu khi qut ca chu trnh chi ph S ci, lp bo co

Chu trnh chi ph

Kim sot HTK

Cc BP s dng Chu trnh SX

S dng d liu cp 1 ca chu trnh chi ph

Nh cung cp

t hng 1.0Chu trnh doanh thu

Nhn hng 2.0 Ghi nhn H 3.0Ngn hng

S ci, bo co

Thanh ton 4 4.0

Chu trnh chi phHot ng kinh t

S kin kinh t

Trao i hng ho, dch v vi ngi bn Thanh ton tin cho ngi bn

Yu cu hng t hng mua vi ngi bn Nhn hng Chp thun ha n ngi bn Thanh ton tin cho ngi bn5

X l yu cu hngKho hng

Mua hng

Xc nh nhu cu Gi yu cu mua hng ti b phn mua hng

Lu : cc b phn lin quan khc nh bn hng (lp Back Order) hay BP c nhu cu TSC cng c th lp yu cu mua

6

X l mua hngMua hng

Chn ngi bn: Gi c, cht lng hng, vn giao hngGi thng tin t hng cho ngi bn (purchase order) Thng bo cc b phn lin quan v t hng

Ngi bn Xem xt, kim tra yu cu Tr li chp thun hay khng t hng mua hng

7

X l nhn hng, nhp khoNhn hng Kim tra s lng, cht lng hng nhn Chp nhn vic giao hng Ghi nhn thng tin nhn hng Gi thng tin nhn hng cho cc b phn lin quan

Kho hngTham gia kim tra s lng, cht lng hng nhn Nhp kho hng nhn K nhn thng tin nhn hng

8

Chp nhn ha n bn hng- theo di phi trK ton phi tr Nhn ha n bn hng i chiu chng t lin quan Chp nhn ha n bn hng Theo di phi tr ngi bn

9

Thanh ton tin

Th qu thanh ton tin theo lnh ca k ton phi tr Ghi, k b sung ni dung lin quan vo chng t chi tin Chuyn chng t chi tin cho nhng b phn lin quan

10

T chc HT k ton x l chu trnh chi phYu cu thng tin? Bo co

Cng n: Cng n theo ngi bn Cng n theo ha n bn hng Phn tch n theo thi hn n. Thanh ton: Yu cu tin thanh ton Bo co chi tin Bo co qun tr khc11

T chc h thng k ton x l nghip v chu trnh chi phD liu g ? Chng t Yu cu mua hng t hng mua hng Phiu nhp kho Ha n mua hng Voucher (chng t thanh tan) Giy gi hng (hay ng gi hngpacking list) ca ngi bn12

Theo di chi tit phi tr ngi bn C

2 hnh thc t chc theo di phi tr ngi bn Theo di theo tng ngi bn

Theo di theo tng ha n bn hng (h thng Voucher)

13

KSNB yu cu mua hngRi ro

Th tc

Yu cu mt hng khng cn thit Yu cu s lng cao hoc thp hn nhu cu

Ph trch b phn chu trch nhim lp yu cu mua hng

S dng cc cng c kim sot hng tn kho.

14

KSNB t hngRi ro

Th tc

t hng khng ng chng loi, qui cch theo nhu cu t khng ng s lng theo nhu cu Hng km cht lng Gi c khng hp l Ngi khng c php li thc hin nghip v

Phn chia b phn yu cu (s dng)& mua hng Th tc u quyn, xt duyt ph hp (trn n t hng mua)t hng da trn yu cu mua hng

Yu cu bo gi hay th tc u thu ph hp

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KSNB nhn hng

Ri ro Nhn hng khng t hng Nhn hng sai cht lng, s lng hng

Th tc Phn chia Nhn hng & Mua hng

Bn sao t hng mua gi cho b phn nhn hng m, kim hng nhp Lp phiu nhp kho ngay khi nghip v xy ra. Th kho ng thi k vo phiu nhp kho16

KSNB theo di phi tr ngi bnRi ro

Th tc

Sai st trong ho n ca ngi bn Ghi nhn phi tr cho hng khng nhn Mt chit khu thanh ton Chuyn s chi tit, tng hp sai

Phn chia k ton chi tit & tng hp i chiu H ngi bn v chng t lin quan Kim tra ni dung ca H ngi bn S dng h thng Voucher i chiu bo co ngi bn i chiu tng hp v chi tit17

KSNB tr tinRi ro

Th tc

Thanh ton H 2 ln Thanh ton khch hng gi tng

Phn chia B phn:phi tr & K check & thanh ton tinPhn chia ngi vit SEC, k SEC, gi SEC Ch thanh tan cho chng t gc (khng phi bn sao) nh du chng t s dng i chiu ngn hng Ngi i chiu phi khc ngi thu, chi tin

n cp Check

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DFD chu trnh chi ph

H mua c chp thun

H muaY/C b sung hng Thng bo thiu hng Cc b phn 1a khc Thng bo H mua

t hngH mua

Kim sot Thng bo H mua hng tn khoCh.trnh DTCh.trnh chuyn i Hng ha

H.tn kho Nh CC H th.hin

Nhn hngHng ha

Thng bo H mua

Thng tin mua hng-phi tr HT s ci v lp b.co TK phi tr

Ch.thun Ho nChng t thanhton

Nh cung cp19

D liu tr tin

Thanh ton

D liu tr tin

HOT NG T HNGKim sot HTK Chu trnh doanh thu Chu trnh SX

HTK

Yu cu hngCc BP s dng Chn nh cung cp 1.1

Yu cu hng

Lp n t hng 1.2

n t hng

Nhn hng

D liu v NCC D liu HCp nht n t hng 1.3Nh cung cp

N phi tr

BP yu cu hng20

NCC ng

QUY TRNH LP H TH CNGBP yu cu Giy YCH BP mua hng Giy YCH Xt duyt v n t hng Nh cung cpH 5 lin H

Giy YCHA

BP yu cu

H H H

KT n phi tr21

BP nhn hng

QUY TRNH LP H s dng BP BNG MYGiy YCH Thng bo li Nhp YCHGhi nhn & in H Tp tin NCC, HTK

Ti BP mua hng

Tp tin n t hng

H H Giy YCH22

A

Nh cung cp

Giy yu cu hngPhng ban: S: 2344 Ngy lp: Ngi lp: a ch giao hng: M hng PC001 Tn hng Toshiba deskpro SL t 100

Lin:1

Nh ccp (pref) Ngy cn giao:

Ngi duyt23

Cng ty

a ch:

Lin:1

n t hngNh CC:Ngy t S Y/C hng 2344 M hng PC001 Tn hng Toshiba deskpro Tng cng SL t 100 n Gi 10.000.000 Ngi mua

S: 44

a ch giao hng:Ngy giao khon TT

Thnh tin 1.000.000.000

24

Ngi duyt

HOT NG NHN HNGBP mua hngKim hng 2.1

D liu H

Nh cung cpi chiu hng nhp 2.3

Lp BC nhn hng 2.2 D liu NCC, HTKho

D liu nhn hng

Phiu nhn hng

KT n phi tr

KT hng tn kho25

QUY TRNH X L NHN HNG TH CNGBP mua hng H BP nhn hng - Kho Phiu ng giNhn hng v lp BC nhn hng Phiu nhn BC nhn H hng hng H (4l)

K ton HTKPNK

Nh CC

Ghi s CT S CT HTK

PNK

Phiu ng giN

H BP n phi tr

N26

QUY TRNH X L NHN HNG BNG MY Nh CCPhiu ng gi Thng bo liNhp d liu nhn hng Ghi nhn & in giy nhn hng Phiu nhn hng27

Tp tin n t hng

Tp tin nhn hng

Phiu ng gi

N

Cng ty

a ch:

Lin:1

Phiu nhn hngNh CC:Ngy nhn S H (PO) 44 M hngPC001

S: 35

Ship Via

Nhp kho

Tn hngToshiba deskpro

SL nhn100

Gi bn10.000.000

Thnh tin1.000.000.000

Tng cng28

Ngi nhn

Ngi duyt

HOT NG NHN HA N, GHI NHN NBP mua hng BP nhn hngKim tra ha n 3.1

D liu v NCC

Nh cung cp

N phi tr NCCGhi nhn n 3.229

H thng ghi s ci

QUY TRNH NHN HA N GHI NHN N TH CNG K ton n phi tr Nh BP nhn BP mua hng hng CC PNH H Ha n

i chiu ghi nhn n phi tr

NK mua hng

H thng ghi s ci

PNHA

H

Ha n

S chi tit NCC30

QUY TRNH NHN HANh CC N BNG MY N, GHIHa nThng bo liNhp d liu ha n Tp tin nhn hng Ghi nhn & in giy nhn hng Tp tin chi tit n phi tr Ha n31

Tp tin n t hng

Tp tin ha n

A

HOT NG NHN HA N V GHI NHN NH thng theo di n

Theo di theo tng ha n thanh ton: tt c cc khon gim n phi tr th s ghi gim chi tit cho tng ha n n Theo di s d tng hp: theo di trn s d ca tng nh cung cp

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HOT NG THANH TONN phi tr NCCLa chn thanh ton 4.1 Xt duyt thanh ton 4.2

Xc nhn thanh ton 4.4 Gim n 4.5

Lp ct thanh ton 4.3

H thng ghi s ci

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QUY TRNH THANH TON TH CNG K ton n phi tr B ct mua hngS chi tit NCC

K ton tin B ct mua hngLp phiu chi B ct mua hng Xc nhn chi

La chn, xt duyt thanh ton Ghi nhn thanh tonS chi tit NCC

Th quGhi nht kNK chi tin34

B ct mua hngA

Phiu chi

Phiu chi Nh CC

Tp Tp tin QUY TRNH THANH TON BNG MYchi tittin Ha n n

ha n

phi tr

Thng bo li

Nhp d liu thanh toan La chn, xt duyt thanh ton

Tp tin chi tit n phi tr Ha nA

Tp tin chi tit phiu chi Phiu chi35

Th quPhiu chi

Nh CC

CHU TRNH CHI PHBP MUA HAG NBP SD

BP NHA HAG N NNHA CC

KT NPHATRA KT THANH TOA I NHOA N HOA N A Nha d u p lie thanh toa n

Giy YCH

Nhp YCH

PHIE U O G GO N I Nha d u p lie Hoa n

Chng trnh A HAG T N

KIE HAG M N

Nha d u p lie nha hag n n Chng trnh NHA HAG N N

L cho & xe a n t duyethanh toa t n

Chng trnh ghi nha n HOA N

PHIE CHI U HOA N A

1

2

N A T n t hng HAG 1 N

Giy YCHPHIE NHA U N HAG 1 N PHIE U O G GO N I

THU QUY

HOA N

PHIE CHI U a ky

A

NHA CC

THU KHO Kie m hag & ky n cha nha p nPHIE NHA U N HAG a N ky N

N

A

N

NHA CC Ta tin p N PHA I TRA

Ta tin p NCC HTK

Ta p tin H

Ta tin p Ta tin p PHIE U PHIE U NHA N NHA N HAG N HAG N

Ta tin p HOA N

Ta tin p PHIE U 36 CHI

1 m hnh d liu minh ha (REA)

Resourcen n Hng ha

EventYu cu hng

n n

1 1

AgentBP s dng

1

Tkhon n n

n

1 n Hng 1 n 1 Pnhp 1 1 n Ha n 1 n n Pchi

n 1

Kho1

NV muan 1 1 n n Nh CC 137

BO CO CA CHU TRNH CHI PHHot ngBng k cc hot ng/s kin trong k Bng k mua hng T ngyn SH Ngy NCC Gi tr 001 12/3 ABC 1,000 002 Phn tch cc hot ng theo i tng/ngun lc lin quan Bo co mua hng theo NCC T ngyn NCC SH Ngy Gi tr ABC 001 12/3 1,000 002 15/3 3,000 EFG 023 20/3 4,000

Cc bng k n t hng, mua hng, nhp kho, thanh ton

Bo co cc hot ng theo nh cung cp, nhn vin, hng ha

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BO CO CA CHU TRNH CHI PH (TT) Cc itng/ngun lcDanh sch cc i tng/ngun lc s dng Danh mc hng tn kho Kho M HH Tn VT im H 1 PC-03 B Ci 90 2 PC-04 C Ci 10 Bo co tnh trng cc i tng/ngun lc Bo co d n NCC Ngy: M NCC N N qu hn NCC01 1,000,000 600,000 NCC02 500,000 200,000

Cc bng k hng ha, nh cung cp,

Bo co tnh hnh hng tn kho, d n nh cung cp, phn tch tui n

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Mc tiu kim sot CHU TRNH CHI PH KIM SOT TRONG Kim sot nghip v: Kim sot qu trnh thc hin cc hot ng trong chu trnh chi ph

Tt c cc hot ng trong chu trnh u c xt duyt Tt c cc nghip v xt duyt u c thc hin ng nh cung cp, mt hng, gi mua Bo v hng ha, tin Cc hot ng hu hiu v hiu quGhi chp, nhp liu y ni dung cc hot ng hp l Ghi chp, nhp liu chnh xc cc hot ng Cp nht thng tin ng nh cung cp, hng ha40

Kim sot ghi nhn, x l thng tin

CC HOT NG KIM SOTRi roCc yu cu mua hng bi ngi khng c thm quyn, hoc khng xut pht t nhu cn thc t

nh hngPht sinh chi ph khng ng mc ch, Lng ph

Th tc KSXt duyt YC mua hng nh s trc, th t cc yu cu mua hng Bo qun cc giy YC hng cha s dng YC hng phi c xt duyt Phn tch tnh trng NCC Xt duyt H Lp v hn ch tip cn Ds nh cung cp hp l=

Hot ng yu cu hng ha/dch v

Hot ng t hngt hng cho yu cu mua hng khng hp l t hng nh cung cp khng hp l, khng kh nng Pht sinh chi ph Mua hng gi cao, cht lng km

t hng sai mt hng, s lng

nh tr kinh doanh

Lp ct yu cu hng Kim sot nhp liu 41

CC HOT NG KIM SOTRi ro Hot ng nhn hngNhn hng khng t mua Nhn sai mt hng,SL Mt hng Pht sinh chi ph lu tr hng tn kho Thanh ton cho mt hng khng ng Mt TS, s sch k ton khng chnh xc i chiu H khi nhn hng Lp chng t nhn hng i chiu H Quy nh cc c nhn lin quan Kim k kho nh k i chiu H, H, giy nhp hng Kim sot nhp liu i chiu vi H, PGH i chiu n vi NCC k Kim sot x l 42

nh hng

Th tc KS

Hot ng nhn ha n ghi nhn nHa n khng ng ni Ghi nhn n sai, chi dung ca NV ( SL, MH) ph sai Ha n nhp liu nhiu sai st Ghi nhn n sai, khng ng thi m Sai n phi tr, hng ha mua Thanh ton sai nh cung cp

CC HOT NG KIM SOTRi ro Hot ng thanh tonThanh ton cho hng cha c nhn Khng hng chit khu do thanh ton khng ng thi im Thanh ton 1 ha n nhiu ln Mt tin, chi ph tng Tng chi ph mua hng Chi ph PS tng Mt tin i chiu H, PNH, H trc khi xt duyt thanh toan Luntr ha n theo ngy thanh ton nh du ct s dng Lu ct thanh ton cng vi ha n Kim sot nhp liu

nh hng

Th tc KS

Ghi nhn thanh ton sai N Ptr khng phn Kim sot nhp liu nh chnh xc i chiu nh k vi NCC Thanh ton cho nh CC khng c tht Mt tin Lp b cht thanh ton Lp DS NCC thng 43 xuyn

KIM SOT NHP LIU TRONG CTCPTn chng t / d liu nhp Mt s th tc kim sot nhp liu

Yu cu mua hngS yu cu Ngy yu cu

Chn DS

Hp l

Gii hn

y

Ktra du

Mc nh

T ng

Kiu d liu

Ktra s hc

x x x

x x

x x

Ngy cn hngM BP yu cu Tn B phn a ch giao Ngi duyt M hng Tn hng

xx x

x

xx x x x x

x

x x

x

x x x x

S lngn gi Thnh tin

xx

x

xx x

xx x x x

xx x44

x

Kim sot nhp liu trong CTCPTen chng t/D lieu nhap n at Hang So n at hang Chon DS Hp ly x Gii han Mot so thu tuc kiem soat nhap lieu ay u x Ktra dau Mac nh T ong x Kieu d lieu Ktra so hoc

Ngay n at hangMa NCC Ten NCC Ngay can hang a ch giao Ngi duyet So yeu cau Hang ieu khoan thanh toan Ma hang Ten hang So lng n gia Thanh tien x x x x x x

x

x

xx x x x x

x

x x

x

x x x x x x x

x

x x x x x x x x x x x45

x

x

x x x

KIM SOT NHP LIU TRONG CTCPTn chng t / d liu nhp Mt s th tc kim sot nhp liu

Giy nhn hng, phiu NK S phiuNgy lp S H M kho hng Tn kho Ngi nhn/ th kho M hng Tn hng S lng n gi

Chn DS

Hp l XX

Gii hn

y X

Ktra du

Mc nh

T ng X

Kiu d liu

Ktra s hc

X

X X X X X

X

X X

XX

XX X X X X X X X X X X X X

X

X

Thnh tin

X

X

X46

X

Tn chng t / d liu nhp Ha n BH S Ha n Ngy Ha n S H Nh CC Tn NCC S phiu Nkho TK N/C Phiu chi S phiu Ngy Ct Nh CC Tn NCC S Hn S tin n S tin TT TK N/C

KIM SOT NHP LIU TRONG CTCPChn DS Hp l Gii hn y X X X X X X X X X X Chn DS Hp l x X X X X Gii hn X X y X X X X X X X X X X X X X X

Mt s th tc kim sot nhp liu Ktra du Mc nh T ng Kiu d liu Ktra s hc

X

X

x X

X Ktra du Mc nh T ng X X X X Kiu d liu Ktra s hc

X x X X X 47