Chu trnh kinh doanh

(Business process)

1 1

CHU TRNH KINH DOANH

Mt chui cc s kin cng lin quan n 1 ni dung ca qu trnh SXKD Chu trnh kinh doanh hay cn gi l chu trnh k ton

Bao gm:
Chu trnh doanh thu

Chu trnh chi ph

Chu trnh sn xut

Chu trnh nhn s

Chu trnh ti chnh
2 2

MI LIN H GIA CC CHU TRNH K TON

Chu trnh sn xut
NVL, NC -> SP hon thnh

Sn phm

Chu trnh doanh thu

Bn hng > Thu tin

D liu NVL H thng ghi slp bo co D liu Tin

D liu

Tin

Chu trnh chi ph

Mua hng tr tin

Chu trnh ti chnh

Nhn tin Chi tin

Chu trnh nhn s

Nhn cng
Tuyn dng Tr lng

Tin
3 3

Chng 5 Chu trnh doanh thu

4

1. MC TIU
Nhn M Ni

bit cc hot ng trong chu trnh

t dng di chuyn d liu trong chu trnh

dung cc chng t s dng

Quy Cc Ri

trnh x l th cng v my tnh

loi bo co trong chu trnh doanh thu

ro v cc th tc kim sot trong chu trnh

5

2. CHU TRNH K TON

L tp hp cc s kin, hot ng lin quan n 1 ni dung ca qu trnh sn xut kinh doanh (mua, bn, sn xut) Cc hot ng trong chu trnh din ra theo trnh t v c lp li

Chu trnh sn xut: NVL, NC SP hon thnh

Chu trnh doanh thu: Bn hng Thu tin

Chu trnh s ci - bo co Cung cp thng tin

Chu trnh chi ph: Mua hng tr tin

6 Chu trnh ti chnh: Tin u t

3. Cc hot ng trong chu trnh doanh thu

Chc nng th nht ca HTTTKT l h tr cho vic thc hin cc hot ng kinh doanh trong mt doanh nghip. Chu trnh doanh thu l mt tp hp cc nghip v kinh doanh xy ra thng xuyn v cc x l thng tin lin quan n vic bn hng hay cung cp dch v cho khch hng v thu tin thanh ton.
7

CHU TRNH DOANH THU

L cc s kin, hot ng lin quan n qu trnh bn hng, cung cp dch v v thu tin Ngn Khch hng hng S ci, lp bo co

Hng vn ti S dng d liu khi qut ca chu trnh Chu trnh doanh thu chi ph

Chu trnh doanh thu

H thng lng

Chu trnh sn xut

HT lng

t hng 1.0 Chu trnh chi ph

S dng d liu cp 1 ca chu trnh doanh thu

Chu trnh sn xut

Hng vn ti Giao hng 2.0

Khch hng

Ngn hng

Thu tin 4.0 HT s ci

Lp ha n 3.0
9

3. Cc hot ng trong chu trnh doanh thu

Cc hot ng trong chu trnh doanh thu?

1. X l n t hng
2. Giao hng hoc thc hin dch v cho khch hng

3. Pht hnh ho n v ghi nhn phi thu.

4. Thu tin.
10

3.1. X l n t hng
Bc ny bao gm tt c cc hot ng lin quan n vic cho hng v x l n t hng. Quyt nh chnh v thng tin cn s dng: - Quyt nh lin quan n chnh sch tn dng, bao gm vic ph chun tn dng. - Thng tin v lng hng trong kho v tnh trng tn dng ca khch hng t cc b phn kim sot hng tn kho v phng k ton.
11

1. X l n t hng
Chc nng x l n hng lin quan n ba hot ng chnh sau y:
1.

Tr li yu cu mua hng t khch hng

2.
3.

Kim tra v ph chun tn dng

i chiu lng hng tn kho
12

3.1. X l n t hng
Chng t, s v th tc: i din bn hng ghi nhn n t hng. n t hng c chuyn n phng kinh doanh.

Kim sot tng c tnh bng tay.

S TK khch hng, m nhn vin bn hng, m sn phm, s lng, ngy giao hng c nhp cho mi nghip v bn hng.
13

HOT NG X L T HNG
Khch hng
T chi

HTK, KH

Kim tra HTK 1.1

Lnh BH
Lp lnh BH 1.3

Kim tra n KH 1.2

BP giao hng

LBH (Phiu ng gi)

BP lp ha n

LBH (Phiu xut) Phiu yu cu hng

B phn kho BP Mua hng

14

Lnh bn hng

3.1. X l n t hng
Kim tra v sa cha nhm m bo vic nhp liu c chnh xc.

H thng kim tra hng tn kho xem c hng cung cp cho cc n hng c duyt hay khng?
Pht hnh cc chng t ni b Lnh bn hng

Phiu ng gi
Phiu xut kho
15

Cc d liu khi nhp n t hng

16

Sample

LNH BN HNG

Lin:1

S: 2344 M KH Khch hng:. a ch:

Ngy S H Ngi bn

a ch giao hng:
Ngi giao khon TT

M hng

Tn hng Toshiba deskpro Thu GTGT 10%

SL t

SL xut

SL giao

Gi bn

Thnh tin

PC001

100

10.000.000

1.000.000.000

100.000.000 17 1.100.000.000

Tng cng

QUY TRNH X L H TH CNG

Khch hng H BP x l H H
Xt duyt v lp LBH
LBH

H
A

H H H Kho hng

LBH 5 lin H

BP giao hng
18

BP lp ha n

QUY TRNH X L H BNG MY

Khch hng H Thng bo li Nhp H
Tp tin n t hng

Tp tin KH, HTK

Ghi nhn & in LBH

H LBH
19

PXK

Thng bo

Kho hng

Khch hng

3.2. Giao hng

Nhn vin giao hng b phn kho c trch nhim xut kho hng ho, hon tt n hng cho khch hng. Quyt nh v thng tin cn dng:

Xc nh phng thc vn chuyn. Nhn hng Chuyn thng

20

3.2. Giao hng

Chng t, s v th tc:

Phiu xut kho c in ra t lnh bn hng c duyt, hng c xut giao cho khch hng; sau , phiu xut kho c s dng xc nhn v kim tra cc mt hng c xut giao. Phiu xut kho c s dng ghi th kho.
Kt qu kim k kho s c i chiu vi s lng trn cc phiu xut kho, th 21 kho, bng k nhp xut tn.

3.2. Giao hng

Chng t, ghi chp v trnh t x l

Lnh BH nhn t BP bn hng (BPBH)

Phiu giao hng c th nhn t BPBH hoc do BP giao hng lp Phiu xut kho nhn t BP kho (sau khi xut hng)

Vn n (hoc hp ng vn chuyn) do BP giao hng lp hoc ha n vn 22 chuyn do hng vn ti lp

HOT NG XUT KHO V GIAO HNG

BP x l H
Kim tra hng xut 2.1 Ghi nhn hng xut 2.2 Hng vn chuyn, khch hng Lp phiu giao hng 2.4 Phiu ng gi, vn n

i chiu trc giao hng 2.3

Phiu giao hng

23

BP lp Hn

QUY TRNH X L TH CNG

Kho hng PXK
Kim tra v ghi nhn hng xut BP x l H

PB giao hng
Phiu ng gi

Lp phiu giao hng, vn n Vn n

Phiu ng gi

PXK

Vn n

PXK

PGH Hng vn ti, 24 Khch hng

BP lp ha n

QUY TRNH X L BNG MY

Kho hng PXK Thng bo li Nhp d liu lin quan
Ghi nhn & in ct GH Tp tin HTK

Tp tin giao hng

Tp tin n t hng

PXK
Vn n
N
25

PGH

Vn n Vn n

Phiu GH

Khch hng

BP lp ha n

3.3 Lp ho n v ghi nhn doanh thu

Hai hot ng c thc hin trong giai on ny l: 1. Tnh tin v lp ho n cho khch hng. 2. Ghi nhn phi thu vo chi tit ti khon khch hng. Quyt nh v thng tin cn s dng: Thng tin v hng bn, tr gi, thu phi np, l cc thng tin cn thit v ct yu cho mt ho n chnh xc. N phi thu ca khch hng c ghi nhn tng ln phi ph hp vi tnh hnh cng n hin 26 ti ca khch hng.

3.3 Lp ho n v ghi nhn doanh thu

Ho n bn hng thng bo cho khch hng s tin phi tr v thanh ton u, theo phng thc thanh ton no. Mt bng k hng thng c lp tm tt cc nghip v pht sinh trong thng v thng bo cho khch hng s d n hin hnh.
27

HOT NG LP HA N, THEO DI N
D liu KH BP x l H BP giao hng
Lp ha n 3.1

Ha n & TB tr tin

Khch hng

N phi thu KH
Theo di n 3.3

Ghi chi tit HTK/Gvn 3.2

H thng s ci

Hng tn kho

28 BP nhn hng

Mt s d liu khi ghi nhn ha n

29

QUY TRNH X L TH CNG

Kton BH (BP lp ha n)
BP x l H BP giao hng

K ton kho
PXK

LBH

PXK
Kim tra, lp ha n,ghi nht k BH

PGH

Ghi s chi tit HTK

NKBH

B-2

S CT HTK PXK Ct nh khon

N
30

PGH

LBH

Ha n Ha n Ha n

A-2

Khch hng

B-2

QUY TRNH X L TH CNG

K ton phi thu K ton tng hp

A-2
Ha n

BP xt duyt
Ct iu chnh gim n

B-2
NKBH
Ct nh khon

Ghi s chi tit n Pthu Ha n Ct iu chnh gim n

S CT khch hng

Ghi s ci TK

NKBH

Ct nh khon
S ci

S ci
31

QUY TRNH X L BNG MY

BP giao hng PGH Thng bo li Nhp d liu lin quan
Ghi nhn & in ha n Tp tin ghi nht k Tp tin khch hng, HTK
Tp tin n t hng

Tp tin giao hng

Tp tin ha n Tp tin phi thu KH

PGH
Ha n Ha n
N
32

Khch hng

Mt s d liu khi nhp chng t iu chnh gim

33

HOT NG LP HA N, THEO DI N

Cc h thng lp ha n
Lp sau (Post-billing): Ch lp ha n khi nhn y cc chng t chng minh hng xut Lp trc (Pre-billing): Lp ha n (nhng cha gi) sau khi lnh bn hng c chp nhn

Cc h thng theo di n
Theo di chi tit theo tng ha n (open-invoice method): Tt c cc s kin lm tng, gim n u chi tit tng chng t Theo di theo s d (Balance-forward method): Ch theo di trn s d tng hp ca tng i tng phi thu

34

3.4 Thu tin

Cc

i tng tham gia vo quy trnh x l nghip v: - Th qu, thu ngn, ngn hng - K ton phi thu, k ton tng hp

35

3.4 Thu tin

Quyt nh chnh v thng tin cn s dng: Gim thiu kh nng mt cp tin mt

B phn lp ho n v k ton phi thu khng c tip cn tin thu do bn hng hay do khch hng thanh ton
K ton phi thu phi xc nh c khon tin thu c s ghi gim n cho khch hng no, cho ho n no.

36

3.4 Thu tin

Chng t, s k ton, v quy trnh x l nghip v: Tin c thu, nhp qu hay chuyn vo ngn hng. Ghi s qu, lp bng k v tin thu c trong ngy, th hin y cc d liu v ho n, s tin thc thu,
37

HOT NG THU TIN

Khch hng
Lp chng t thanh ton 4.1

Xc nhn thanh ton 4.2

Ghi gim n phi thu 4.3

Ngn hng

H thng s ci

N phi thu KH

38

Mt s d liu khi nhp thanh ton cho ha n

39

QUY TRNH X L TH CNG

K ton tin Th qu
A

KH Lp phiu thu Phiu thu A Phiu thu

N

Phiu thu Ghi nht k

NK Thu tin

Phiu thu
Xc nhn ghi s

S qu K ton cng n

Phiu thu
KH

K ton tng hp

40

QUY TRNH X L BNG MY

Khch hng TB tr tin Thng bo li Nhp d liu lin quan
Tp tin khch hng

Tp tin phi thu KH

In phiu thu Tp tin ghi nht k

TB tr tin
Phiu thu
N
41

Ha thu Phiu n

Khch hng

Th qu

4. M hnh d liu minh ha (REA)

Resource
n n Hng ha

Event
Lnh BH n 1

Agent

Tkhon n n

1 n PXut n 1 1 GGHng 1 1 n n Ha n 1 n n PThu n

KH

1 1

Nvin 1

42

5. Bo co ca chu trnh doanh thu

Nhm bo co theo di khch hng Bo co chi tit tng khch hng

Bo co n phi thu theo tng thi hn n

Nhm bo co theo di bn hng Bo co chi tit bn hng Bo co phn tch bn hng theo khu vc, mt hng, nhn vin, khch hngtheo thi gian

Cc bo co hot ng Thi gian x l yu cu ca khch hng

43 Hiu qu ca cc khon chi qung co, khuyn mi

5. BO CO CA CHU TRNH DOANH THU

Hot ng
Bng k cc hot ng/s kin trong k Bng k bn hng T ngyn SH Ngy KH Gi tr 001 12/3 ABC 1,000 002 Phn tch cc hot ng theo i tng/ngun lc lin quan Bo co bn hng theo KH T ngyn KH 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 hng, bn hng, xut kho, giao hng, thu tin

Bo co cc hot ng theo khch hng, nhn vin, hng ha

44

5. BO CO CA CHU TRNH DOANH THU (TT)

Cc i tng/ngun lc
Danh 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 Bng k hng tn kho Ngy: Kho M HH SLtn Gi tr A PC-03 100 1,000,000 A PC-04 50 500,000

Cc bng k hng ha, khch hng, nhn vin BH

Bo co tnh hnh hng tn kho, d n khch hng, phn tch tui n

45

Ba hag n n

EDP

Ghag i n

Ba a t u

KH

a hag t n

Chng trnh x ly .Hag. n Kie tra H. m Kie tra ba m n ch u. The ma tin H m u cha x . ly I n le h ba hag. n n n

H cha x ly nh ba (Le n hag cha n th hie ) c n

Chng trnh g i hag. n Tm kie DL H m cha x . ly The ma tin g m u i hag. n I n gia ghag. y i n

Le h BH 4 n 2 Le h ba hag n n n

e hag, so sah m n n vchg t i n .

Nha H p

Nha DL ghag p i n

TT chnh hag n to kho n

TT chnh khah hag c n

TT ghag i n

TT gia n ba

a hag t n 5 4 3 Le h BH 1 n 1 KH
N

TT chnh So ca i

2 2

Le h BH 2 n Gia GH 4 y 3 2 Gia GH 1 y 3

Ba ca t i o o cho ba ch n u Tn du g n

Khah hag c n

Kho hag n 1 Le h BH2 n 3 Chng trnh ca nha p t TT chnh Ca nha TT chnh. p t I n nha ky n hag. t ba n I n nghie vughi so p ca i. Chng trnh la hoa p n Truy ca DL H g p c i hag. n The ma tin TT ba m u n hag n I n hoa n.

TT hoa n ba n hag n

Xua kho, t chuye BP g n i hag n 3

N

ochie, so i u sah chg t n n Nha ky n hag t ba n So i ca La hoa p n Phathu i KH Hoa 1 n 3

N

Le h BH 2 n 2

Va ta n i

La hoa p n 3 Le h BH 2 n Gia GH 3 y

Gia GH 3 y 2 Le h BH n

46

6. MT S RI RO THNG GP &
C CH KIM SOT TNG NG

Bn hng nhng khng thu c tin (do khch hng khng c kh nng tr tin hay c tin nhng khng chu tr) + nh gi uy tn + Duyt hn mc tn dng + Phn tch tui n + Nu bn hng ln u Bn hng khng ng gi, tnh ton sai chit chu + Ph duyt gi bn + Cp nht gi mi

47

6. MT S RI RO THNG GP &
C CH KIM SOT TNG NG

Giao hng tr + Kim tra tn kho trc khi chp nhn n hng + Theo di n t hng tn ng Giao hng sai quy cch, phm cht, s lng + Khch hng k duyt mu hng + i chiu n t hng + Khch hng k bao b giao nhn hng

48

6. MT S RI RO THNG GP &
C CH KIM SOT TNG NG

Pht hnh ho n sai + Ph duyt ho n + i chiu ho n vi n t hng v phiu xut kho Tin bn hng b lm dng : + nh k i chiu cng n + Thng xuyn i chiu s d ngn hng + Ngi thu tin khc ngi ghi chp thu tin Sai st trong ghi chp nghip v + Cc chng t bn hng iu chuyn v KT ghi chp + i chiu s bn hng vi s xut hng tn kho + i chiu s thu tin vi bng k ngn hng

49

7. KIM SOT TRONG CHU TRNH DOANH THU

7.1 Mc tiu kim sot

Kim sot nghip v: Kim sot qu trnh thc hin cc hot ng trong chu trnh doanh thu

Tt c cc hot ng trong chu trnh u c xt duyt Tt c cc nghip v xt duyt u c thc hin ng i tng khch hng, hng ha lin quan Bo v hng ha, tin trong chu trnh Cc hot ng hu hiu v hiu qu Ghi 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 khch hng, hng ha
50

Kim sot ghi nhn, x l thng tin

7.2 CC HOT NG KIM SOT

Ri ro
Chp nhn n hng t KH khng c kh nng thanh ton Chp nhn bn mt hng cty khng c kh nng cung cp Ghi nhn sai thng tin hng ha, khch hng

nh hng
Ko thu n c L do n kh i

Th tc KS
Tch bit chc nng xt duyt v bn hng Cp nht chnh xc s d KH Lp danh mc hng ha bn Theo di chnh xc tnh trng hng ha Ghi nhn yu cu ca KH bng chng t Kim sot nhp liu
51

Hot ng x l n t hng

Hp ng khng c thc hin nh hng n uy tn cty Bn sai hng ha Giao sai khch hng

7.2 CC HOT NG KIM SOT

Ri ro
Xut kho, giao hng khng c xt duyt Xut kho, giao hng sai mt hng, s lng Giao hng sai a im, thi gian Mt hng trong qu trnh xut kho, giao hng

nh hng
Mt hng

Th tc KS
Yu cu phi c LBH Tch bit xt duyt, bn hng, th kho, giao hng i chiu vi phiu kho, phiu ng gi, phiu giao hng i chiu phiu giao hng, vn n vi LBH Kim sot truy cp Ghi nhn y thng tin cc c nhn lin quan 52 Kim k hng tn kho

Hot ng xut kho giao hng

Khng p ng yu cu ca KH Giao hng tr, pht sinh chi ph VC Mt ti sn

7.2 CC HOT NG KIM SOT

Ri ro nh hng Th tc KS
i chiu LBH, PXK, PGH khi lp hn To DS khch hng hp l Tch bit giao hng v lp ha n nh s ct GH, vn n i chiu nh k vn n v H

Hot ng lp ha n - theo di n
Lp ha n cho nghip Mt hng, tin v bn hng khng hp l Khng lp ha n cho hng ha giao KH Khng ghi nhn doanh thu, phi thu

Thng tin ha n sai (SL, mt hng, KH)

KH khng chp nhn i chiu, s dng d liu thanh ton ca LBH, PXK, PGH Dthu, phi thu b sai Kim sot nhp liu i chiu tng hp v chi 53 tit i chiu nh k vi KH

Ghi nhn, cp nht sai n Nhm ln trong thu phi thu (s tin, tn KH.. hi n Mt tin bn hng

7.2 CC HOT NG KIM SOT

Ri ro
Thu tin
Tham tin, gian ln lapping Mt ti sn Tch bit chc nng th nh gi sai n phi qu, xt duyt v phi thu thu Thanh ton qua NH (hn ch giao dch tin) Kim k qu

nh hng

Th tc KS

Khng ghi nhn hoc ghi nh gi sai n phi i chiu n nh k vi KH nhiu ln nghip v thanh thu, Theo di n tng ha n ton ca KH nh hng n KH Kim sot nhp liu Ghi nhn thanh ton khng ng hn, khch hng, s tin, TK Xa n, gim n khng c xt duyt nh gi sai TK tin, i chiu TB tr tin vi n phi thu KH ct thanh ton i chiu n nh k vi KH Kim sot nhp liu
54 Mt ti sn (gim n Tch bit xt duyt v phi thu) theo di n phi thu Lp cc ct iu chnh

8. KIM SOT NHP LIU

Tn chng t / d liu nhp n t hng ca KH S H Ngy t hng Ngy giao hng M KH
X

Mt s th tc kim sot nhp liu Chn DS Hp l

X X X

Gii hn

y
x X X X X X

Ktra du

Mc nh
X

T ng
x

Kiu d liu
x x

Ktra s hc

Tn KH
a ch KH Nhn vin BH M hng Tn hng S lng n gi Thnh tin
X X X X

X X

X X X x X X x X X X x x 55

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Lnh bn hng S lnh BH Ngy S H M KH X X Chn DS Hp l X X X X Mt s th tc kim sot nhp liu Gii hn y X X X X X Ktra du Mc nh T ng X X Kiu d liu Ktra s hc

Tn KH
a ch KH M hng Tn hng S lng n gi Thnh tin X X

X
X X X X X X X X X

X
X X X X X X
56

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Phiu giao hng S phiu Chn DS Hp l X Mt s th tc kim sot nhp liu Gii hn y X Ktra du Mc nh T ng X Kiu d liu Ktra s hc

Ngy giao
S lnh BH M KH Tn KH a ch KH n v vn ti X X

X
X X X X X X X

M hng
Tn hng S lng t S lng giao X

X
X X X

X
X X X X
57

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Phiu xut kho S phiu Chn DS Hp l X Mt s th tc kim sot nhp liu Gii hn y X Ktra du Mc nh T ng X Kiu d liu Ktra s hc

Ngy xut
M kho Tn kho S lnh BH Ngi xut Ngi nhn X X X

X
X X X X X

M hng
Tn hng S lng t S lng xut Gi xut

X
X X X X X X X
58

X X X

X X

X X X

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Phiu xut kho Chn DS Hp l Mt s th tc kim sot nhp liu Gii hn y Ktra du Mc nh T ng Kiu d liu Ktra s hc

Ti khon n
Ti khon c Thnh tin Tn chng t / d liu nhp Ha n BH

X
X

X
X X

X
X

X
X X X X

Mt s th tc kim sot nhp liu Chn DS Hp l Gii hn X y Ktra du Mc nh T ng Kiu d liu X Ktra s hc

S Ha n
Ngy Ha n S lnh BH Khch hng a ch X

X
X

X
X X X X

X X

59

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Ha n BH S phiu xut iu khon TT Ngy tton M hng Tn hng S lng n gi Thnh tin TK n/c Thu VAT X X X X Chn DS X Hp l Mt s th tc kim sot nhp liu Gii hn y X Ktra du Mc nh T ng Kiu d liu Ktra s hc

X
X X

X
X X X X X X X X X X X
60

X X X X X X X X X

Tng cng

8. KIM SOT NHP LIU

Tn chng t / d liu nhp Mt s th tc kim sot nhp liu

Phiu thu
S phiu thu Ngy chng t KH tton Ngi nhn S ha n S tin n S tin tton TK n/c M chi tit Tng cng

Chn DS

Hp l
X X

Gii hn
X

y
X X X

Ktra du

Mc nh
X

T ng
X

Kiu d liu
X

Ktra s hc

X X X X X

X X X X X X

X X X X

X X

X X X X

61 X