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Bi tp Chu trnh doanh thu



1 Cc th tc kim sot ni b no cn thit hn ch cc ri ro sau
a. Th kho ly hng trong kho v li cho k ton theo di s sch sai
b. Ghi nhn bn hng sai khch hng do nhp sai m khch hng
c. Mt khon bn chu cho 1 khch hng c 1 khong n 4 thng cha thanh ton
d. Thc hin ghi nhn 1 nghip v hng tr li khng c thc (hng khng v nhp kho)
e. T ng xa s 1 khon n kh i tham khon tin thu c t khch hng
f. Ghi nhn trn ha n s lng t hng do c trng hp khng khp vi lng hng thc giao do
khng c hng giao
g. Th qu nhn tin t khch hng v khng ghi chp nghip v thu tin
i. Nhn vin phc v du nhng orders phc v nc cho khch hng ly tin

2 Cng ty VH l cng ty sn xut kinh doanh v lnh vc thc phm ch bin nh nem, ch, xc xch,
jambon, pat, cc thc phm ng hp, cc lai bt nem canh Vn phng chnh v phn xng c
t gn nhau ti TP. H Ch Minh. Knh phn phi hng ca cng ty ch yu l h thng cc siu th trong
thnh ph v cc tnh ln cn. Ngai ra cng ty cn phn phi hng cho cc ca hng , sp ch bn sn
phm tht ngui, bnh m v h thng cc ca hng ca cng ty Vissan.
Cc hot ng ca chu trnh doanh thu:
Khch hng yu cu hng qua in thai, b phn bn hng nhn yu cu t hng ghi vo bng t Hng.,
sau lp PXK (3 lin ) v chuyn giao cho Th Kho. Th kho xt hng tn kho & ghi s lng thc xut
ln PXK bn ct thc xut. Th kho lu li 1 lin v giao 2 lin v hng cho nhn vin giao hng (NVGH).
NVGH mang hng v PXK giao li cho K ton phi thu. K tan phi thu xt duyt hng giao (nu khch
hng n qu hn s khng chp nhn xut kho), nu chp nhn s xut ha n bn hng (3 lin) km theo
Phiu giao hng 2 lin (PGH) giao cho NVGH, ng thi lu li 1 lin Ha n nhp liu. NVGH giao
hng ha v chng t n cho khch hng. Khch hng thng gi u 1 k hng nn s k nhn ln ha
n v PGH, Khch hng gi li mi chng t 1 lin, cn 1 lin gi tr cho NVGH.
ng thi NVGH nhc n khch hng bng cch a nhng PGH ca t trc (do KT cng n a trc
khi NVGH i).Nu khch hng gi tr tin hng n, NVGH s lp Phiu Thu (3 lin) , giao cho KH 1 lin,
mang tin np cho Th Qu & ng thi Th Qu k nhn ln phiu thu, Th Qu gi li 1 lin, cn 1 lin
chuyn cho kt tan cng n.
NVGH mang chng t giao hng gm 1 lin ha n & 1 lin PGH chuyn cho KT cng n nhp liu & lu
li.
Yu cu:
a. V lu chng t m t nhng qu trnh trn
b. Nu mc ch v 1 s ni dung ch yu ca cc chng t s dng trong qu trnh trn
c. Hy nhn dng nhng bo co cn lp lin quan n qu trnh trn
b. Ch ra nhng th tc kim sot nghip v c p dng trong qu trnh trn
c. Ch ra nhng hn ch v kim sot nghip v trong qu trnh trn

3 Khch hng tr li hng, thng thng c km theo bn gc ca ho n bn hng, n b phn dch v
khch hng ca cty B. T nhng thng tin trn ho n, b phn ny lp mt chng t tr li hng gm 3
lin v c nh s th t. Trong trng hp hng tr li khng ph hp vi ho n gc, b phn dch v
khch hng s p dng gi hin hnh trn bng bo gi lp chng t tr hng.
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Sau khi gi lin 1ca chng t tr hng cho khch hng, b phn dch v khch hng gi lin 2 v 3 cho b
phn kho hng cng vi hng ho b tr li. Sau khi kim tra v s lng hng tr li vi giy bo, b phn
kho hng s dng lin 3 ghi vo cc bo co hng tn kho nh k. Sau , b phn ny gi mt bng
tng hp gi tr hng nhp kho, cng vi lin 2 ca chng t tr hng n b phn k ton phi thu. Lin 3
c lu theo ngy.
Cn c vo lin 2 ca chng t tr li hng, k ton phi thu ghi vo s chi tit khch hng. Sau khi ghi vo
s, k ton phi thu kim tra s tng gi tr c a bi b phn kho hng. Sau k ton phi thu chuyn
bo co tng hp hng nhp kho n k ton tng hp ni m mt bt ton nht k s c lp.
Yu cu:
a. V lu chng t m t nhng qu trnh trn
b. Ch ra nhng yu km trong h thng kim sot ni b.

4 Mai Linh l cng ty phn phi cc thit b xy dng, cp thot nc trong thnh ph vi khch hng l cc
nh thu xy dng. Cng ty ang thc hin k hoch bn hng mi, giao hng trong 24h. Nu khch hng
t hng trc bui tra th s c giao hng trong ngy. Nu t hng sau bui tra s giao hng vo 8g
sng ngy hm sau. Theo h thng mi, khch hng s t hng qua in thoi. Ha n s gi n khch
hng hng tun cho tt c mua hng trong tun.
Cng ty cho rng, vi k hoch mi ny, s thu ht c nhiu thm khch hng v s to iu kin cho
khch hng c th d tr hng mc thp nht. Tuy nhin, khi thc hin h thng phi kim sot c n
phi thu v khi lng giao dch s tng ln
Yu cu:
a. Cc bo co cn thit cho chnh sch bn hng mi ny
b. Theo bn, nhng d liu cn phi thu thp khi x l hot ng t hng ca khch hng.
c. Cc chng t s dng v ni dung cn thit cho phng thc bn hng ny
5. Cng ty ABC l doanh nghip kinh doanh hng kim kh in my. Cng ty c 1 khu nh cao c va dng
lm vn phng, ca hng kinh doanh v kho hng ho. Ngun hng ca cng ty bao gm mua trong nc
trc tip t cc nh sn xut v nhp khu. Khch hng ca cng ty bao gm cc doanh nghip, t chc, c
nhn trn ton quc. i vi cc khch hng l cc doanh nghip hay cc t chc, cng ty cng ty c chnh
sch bn tr chm, thi gian thanh ton ti a l 30 ngy, chit khu thanh ton 5% nu thanh ton trong
vng 10 ngy k t ngy bn hng. i vi khch hng khc c th thanh ton bng tin mt, chuyn khon,
hay thay ton bng th tn dng. Sau khi thanh ton hay chp nhn thanh ton, khch hng s nhn hng.
Vic giao hng c thc hin trong ngy i vi tt c khch hng trong phm vi thnh ph. i vi khch
hng ngoi phm vi thnh ph, cng ty s vn chuyn hng giao cho khch hng, ph vn chuyn tnh ring
v khch hng s phi thanh ton khon ph ny. Khch hng c th s dng th hng trong 5 ngy, v c
i hng 1 ln nu khng va , do ho n gi tr gia tng s c xut giao cho khch hng ngay nu
khch hng c yu cu (trng hp ny khch hng khng c i hng) hoc sau 5 ngy k t ngy bn
hng.
Quy trnh bn hng ti ca hng c m t tm tt nh sau: Khi khch hng n mua hng, nhn vin ph
trch quy hng s t vn, gip khch hng chn lc v quyt nh mua, sau vit ticket bn hng gm 2
lin, ghi tn khch hng, a ch, s in thoi, m hng v s lng hng mua, tng tr gi thanh ton (bao
gm thu GTGT), m s nhn vin bn hng. Hng dn khch hng cm lin 2 ca ticket bn hng n
quy thu ngn thanh ton. Sau khi thu tin (nu khch hng thanh ton bng tin mt) nhn vin thu ngn
nhp liu vo my tnh, in Phiu Nhn tm ng kim Phiu xut kho lm 3 lin, k tn sau chuyn chng
t ny cho nhn vin giao nhn hng xut kho, th kho k tn sau khi xut giao hng. Hng c giao
cho khch hng kim nhn, k tn trn Phiu Nhn tm ng kim Phiu xut kho. Kim sot vin bn hng
s k tn trn chng t ny trc khi hng c vn chuyn i giao cho khch hng. Trng hp khch
hng mun ly ho n ngay, khch hng s mang lin 2 ca Phiu Nhn tm ng kim Phiu xut kho ln
phng kinh doanh. Nhn vin lp ho n s kim tra, v in ho n cho khch hng.
Cui mi ngy, nhn vin thu ngn kim m tin v np cho th qu, ng thi cn c vo Phiu Nhn tm
ng kim Phiu xut kho lp bo co np tin np cho k ton tin. K ton tin cn c bo co np tin
nhp liu v in phiu thu lm 2 lin, tin hnh cc th tc thu tin, sau cp nht d liu k ton.
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Trng hp khch hng l cc t chc, mua tr chm, quy trnh bn hng din ra nh sau: khch hng s gi
n t hng n phng kinh doanh ca cng ty, ghi r cc mt hng mua, iu kin giao hng v iu kin
thanh ton. G kinh doanh kim tra iu kin thanh ton, nu ph hp vi chnh sch tn dng ca cng ty
s yu cu nhn vin phng kinh doanh nhp liu v in Lnh xut hng kim phiu Xut kho lm 3 lin, k
duyt lnh xut hng. Lin 1 lu ti Phng kinh doanh, lin 2 v 3 chuyn xung kho lm th tc xut
hng. Sau khi xut hng b phn kho kim tra d liu, nhp s lng thc xut v in Phiu giao hng kim
vn chuyn ni b lm 3 lin, k xc nhn trn Lnh xut hng kim phiu Xut kho lin 2 v 3, chuyn v
phng K ton lin 3, lin 2 Lnh xut hng kim phiu Xut kho nh km lin 2 v 3 Phiu giao hng kim
vn chuyn ni b giao cho b phn vn chuyn mang hng i giao cho khch hng. Lin 1 Phiu giao
hng kim vn chuyn ni b lu ti b phn kho. Sau khi khch hng nhn hng, k nhn trn Phiu giao
hng kim vn chuyn ni b, lin 3 ca chng t ny c chuyn v phng kinh doanh. Nu khch hng
khng yu cu i hng, sau 5 ngy k t ngy giao hng, nhn vin phng kinh doanh s in ho n lm 3
lin, lin 1 lu, lin 2 gi cho khch hng qua Bu in, lin 3 gi v phng k ton km theo lin 3 Phiu
giao hng kim vn chuyn ni b. K ton kim tra i chiu cc chng t gc c lin quan, cp nhn d
liu k ton phi thu, cui k in cc bo co k ton c lin quan theo yu cu qun l.
H thng my tnh ca cng ty vn hnh trn h thng mng LAN, ca hng, phng kinh doanh, kho v k
ton u c my tnh ni mng v chia s chung c s d liu. Mi ngi dng c tn ng nhp v mt
khu ring, truy cp h thng theo ng chc nng cng vic ca mnh.
Ban qun l cng ty a ra cc yu cu nh sau:
- m bo an ton cho ti sn, d liu, thng tin
- Chnh xc v trung thc trong ton b qu trnh kinh doanh
- Cung cp thng tin chnh xc, trung thc v kp thi v n phi thu chi tit theo khch hng, li gp
theo tng nhm khch hng (doanh nghip, c nhn, ); li gp bn chu, li gp bn thu tin ngay;
li gp theo tng ngnh hng, nhm hng, mt hng cho hng thng.
Yu cu:
1. Ri ro v cc hot ng kim sot cn thit?
2. Chu trnh trn cn cung cp thng tin gi? Thit k cc bo co cn thit.
3. Thit k nhp liu nghip v bn chu cho cc khch hng l t chc, doanh nghip

Bi tp Chu trnh chi ph

1 ABS l nh phn phi m phm v cc thit b chm sc sc p. H thng mua hng hin nay ca cng ty
c m t nh sau:
Khi lng hng tn kho ca mt mt hng thp, th kho in thoi cho b phn mua hng v ni r mt
hng no v s lng cn t. B phn mua hng s lp n t hng gm 2 lin. Lin 1 gi cho nh cung
cp, lin 2 lu theo s th t ti b phn. Khi hng v, th kho kim tra i chiu gia hng thc nhn vi
phiu ng gi i km vi l hng. Phiu ng gi c chuyn n b phn k ton phi tr. Khi nhn
c ho n mua hng, k ton phi tr i chiu ho n vi phiu ng gi v x l chnh lch nu c.
Mt t sc chuyn khon s c lp vi ng s tin phi tr c gi n nh cung cp cng vi bn sao
ca ho n mua hng. Phiu ng gi c kp chung vi ho n v c lu theo s th t trong h s
ho n thanh ton.
Cng ty Wooster d tnh s thit k li h thng mua hng t lc pht sinh nhu cu v hng ho cho n khi
vic thanh ton c thc hin. H thng cn c thit k li m bo tt c cc th tc kim sot l y
v hu hiu.

Yu cu:
a. Ch ra nhng hn ch ca qu trnh mua hng trn
b. B sung cc chng t v cch lun chuyn chng t hon thin nhng hn ch trn
c. Xc nh cc bo co c th c lin quan n qu trnh trn

2. ABC l mt cng ty sn xut ng van c ng knh ln Ty Nam thnh ph. Ban qun l thu cng ty
t vn AAC h tr cng ty cp nht h thng k ton, v bn c phn cng vo mt i thit k vi
trch nhim pht trin nhng quy trnh mi. Nhng thnh vin trong nhm bao gm cc k ton qun tr,
nhn vin iu hnh cng ty ABC v nhn vin ca cng ty AAC. Trng nhm l mt chuyn vin phn
tch h thng c kinh nghim ca cng ty AAC.
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Trng nhm a cho bn mt bn thit k s b v h thng v bn h thng c ngh trong chu
trnh chi ph ca ABC. Ti liu thit k s b c hon tt bao gm mt bn tng thut ngn v mt lu
h thng i vi mi h thng ng dng. C th thm nhng gi nh cn thit lm theo yu cu ca
bi, nhng bn phi nu r gi nh nh th no.
H thng t hng
Qun l phn xng hay nhn vin vn phng bt u cc th tc mua hng. H hon tt phiu yu cu mua
nguyn vt liu v chuyn n b phn mua hng. B phn mua hng xc nh ngi bn t danh sch cc
nh cung cp c ph duyt v cc bo gi c lin quan, sau nhp vo h thng d liu cn thit lp
mt n t hng. H thng cho php in ra n t hng, thm mu tin vo tp tin n t hng m, v cp
nht d liu hng tn kho.
H thng nhn hng
Nguyn vt liu v cng c dng c c giao n t cng. Nhn vin nhn hng ghi chp vo bo co nhn
hng s ca n t hng, mt hng nhn c, v s lng thc nhn ca tng mt hng. Bo co nhn
hng c chuyn n k ton phi tr, nhn vin ny truy cp vo tp tin n t hng m v cp nht ln
n th hin hng nhn. H thng sau s cp nht ln tp tin hng tn kho v tp tin s ci.
H thng ghi nhn phi tr
Ha n t cc nh cung cp c gi qua bu in. Nhn vin vn th s m th v chuyn cc ha n
n k ton phi tr. Nhn vin k ton phi tr nh km vo ha n mt mu chng t thanh ton c
nh s t trc v ghi vo chng t thanh ton s ca n t hng, ngy o hn, ti khon ti sn hay chi
ph phi ghi N. Nhn vin ny sau s nhp d liu t chng t thanh ton v ha n vo tp tin chng
t thanh ton, v h thng s cp nht vo tp tin s ci.
H thng chi tin
Nhn vin k ton phi tr lm vic vi h thng ny mt ln mi ngy sau khi thc hin cc th tc k ton
phi tr. H thng s kim tra lt qua tng mu tin trong tp tin chng t thanh ton v ch ra nhng chng
t thanh ton n hn cn phi tr. Sau khi tm ra chng t thanh ton n hn, h thng tm n cc mu tin
n t hng v xc nh hng t c nhn cha. Nu hng c nhn, h thng in ra sc vi s
tin phi tr v mt bng k cc sc thanh ton in. H thng sau s xa cc chng t thanh ton t tp
tin chng t thanh ton, n t hng t tp tin n t hng m, v cp nht ln tp tin s ci.
Yu cu:
a. V s dng d liu m t h thng chi tin.
b. Thit k mt mu bo co cn thit i vi h thng theo di phi tr.
c. Thit k mt s ng k theo i cho h thng lp n t hng.
d. Thit k nhp liu cho h thng theo di phi tr.
e. Thit k mu bo co nhn hng trong h thng nhn hng.
f. Nhng th tc kim sot no cn c thit lp cho cc h thng ng dng trong chu trnh chi ph ti
cng ty ABC?

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