BI TP NHM 10 N03

M T CHU TRNH CHI PH CA CNG TY TNHH THNG MI V

DCH V TIN HC NHT HUY
A. GII THIU CNG TY
Cng ty TNHH Thng Mi v Dch V Tin Hc Nht Huy l cng ty chuyn
kinh doanh thit b vn phng, thit b vin thng, thit b vi tnh, vit phn mm. Cng
ty hin ang phn phi nhng mt hng chnh hng ca cc hng FPT, NOKIA,
SAMSUNG, Q MOBILE, LG ... phn phi sim card ca cc mng Mobiphone,
Vinaphone, Viettel, Vietnamobile,Cng ty c tr s chnh 21 Hai B Trng, Tp Hu.
Quy m cng ty : 50 100 nhn vin, gm cc showroom 75 Hng Vng, 15 Nguyn
Th Minh Khai, 21 Hai B Trng.
Cng ty thng t hng t nh cung cp FPT, MASSCOM, SAMSUNG, NOKIA, cc
nh mng Vinaphone, Viettel, Mobiphone Khch hng ch yu l cc c nhn, ngoi ra
cc t chc nh trng hc, doanh nghip, ca hng bn l sim card, in thoi cng
thng t hng t cng ty.
B. CHU TRNH MUA HNG THANH TON
Da vo biu kho v tnh hnh nhp v xut hng, khi hng trong kho xung di mc
cn thit th kho lp mt n t hng gm 3 lin, lin 1 lu ti b phn kho,lin 2 gi
cho nhn vin kinh doanh t hng, lin 3 chuyn sang b phn k ton. Da vo n t
hng do th kho lp v chuyn sang, nhn vin kinh doanh gi n t hng n cho nh
cung cp mua hng. Nu c tn th bo lnh ngn hng th nh cung cp s cho cng
ty n n t hng trong vng 7 ngy. Nu khng c tn th bo lnh th cng ty phi
chuyn tin mt mi nhn c hng, k ton thanh tons lp phiu chi 2 lin, lin 1
dng i chiu ghi s nht k chi tin, lin 2 chuyn n cho th qu ri ly tin th
qu cng ty v chuyn n cho nh cung cp.
Sau khi hng c chuyn n,th kho i chiu n t hng vi ha n bn hng do
nh cung cp gi n lm th tc nhn hng, lp giy ngh nhp hng 2 lin, lin 1
lu ti phng kinh doanh, lin 2 gi n cho k ton. K ton lp phiu nhp kho gm 3
lin, lin 2 v lin 3 lu ti b phn kho theo tn nh cung cp, lin 1 lu ti b phn
mnh. Khi hng nhp kho, th kho kim tra hng ha, i chiu giy giao hng (nhn t
ngi bn) vi phiu nhp kho lu, k nhn, lin 3 phiu nhp kho gi cho k ton,
lin 2 lu ti kho. Sau khi nhn c lin 3 phiu nhp kho, k ton lp b chng t lin
quan lu cng vi ha n ca ngi bn v ghi s nht k mua hng, s chi tit phi
tr ngi bn, s chi tit hng tn kho.
Giai on thanh ton, k ton cn c b chng t lu lp phiu chi. Phiu chi c lp
4 lin, lin 1 lu ti b phn, lin 2 gi n cho nh cung cp n nhn tin ti th
qu, lin 3 v lin 4 gi cho th qu. Th qu da vo phiu chi tin hnh chi tin, xc
nhn vo phiu chi v ghi s. Lin 3 phiu chi xc nhn c lu theo STT ti b
phn. Lin 4 chuyn v phng k ton i chiu v ghi s nht k chi tin, lu phiu
chi lin 2 theo STT ti b phn.
C.IM YU, RI RO, BIN PHP
im yu Ri ro Bin php
H do chnh b phn c
yu cu(BPK) lp v khng
c bt c du hiu no ca
s ph duyt
BPK c th lp thm H
hoc yu cu nhng mt
hng khng cn thit gy
lng ph, hoc c th dung
vo mc ch c nhn hoc
bin th
B phn yu cu mua
hng(BPK) lp phiu yu
cu mua hng, sau trnh
ln cp trn ph duyt. Tip
theo l chuyn phiu yu
cu mua hng cho phng
kinh doanh, H s c
tin hnh lp b phn ny
v t b phn ny chuyn
n cho NCC
Phiu chi khng c s ph
duyt ng n m ch do
k ton thanh ton lp ra sau
chuyn co th qu v cc
b phn lin quan.
Phiu chi c th b lp
khng hoc k ton thanh
ton c th t lp thm
phiu chi, sau bin th
tin ca n v
K ton thanh ton lp
phiu chi, sau trnh ln
cp trn. Cc c quan cp
trn tin hnh i chiu
phiu chi vi cc chng t
lin quan i km ph
duyt. Phiu chi c
ph duyt l cn c th
kho tin hnh chi tin thanh
ton cho khch hng.
Th kho va l ngi lp
ha n, va l ngi nhn
hng
Th kho c th thng ng
vi NCC v cc iu khon
v chit khu thng mi,
gim gi, hoc gi cSau
nhn phn hoa hng
Cn thit phi c mt b
phn khc nhn hng ch
khng phi l th kho
(chng hn, phng kinh
doanh)
Cha c chnh sch chn
NCC
Nh cung cp khng c
hng hp l hoc khng
kh nng cung cp
Cn c chnh sch la chn
NCC.