CHNG 6 CHU TRNH CHI PH

MC TIU
Nhn 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

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

Chu trnh DT Kim sot HTK

Cc b phn s dng Chu trnh sn xut
3

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 1.0
Chu trnh doanh thu

Nhn hng 2.0 Ghi nhn H 3.0

Ngn hng

S ci, bo co

Thanh ton 4 4.0

Chu trnh chi ph

Hot 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 bn
5

X l yu cu hng
Kho 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

X l mua hng
Mua hng

Chn ngi bn: Gi c, cht lng hng, vn giao hng

Gi 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

X l nhn hng, nhp kho

Nhn 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 hng
Tham gia kim tra s lng, cht lng hng nhn Nhp kho hng nhn K nhn thng tin nhn hng

Chp nhn ha n bn hng- theo di phi tr

K 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

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 ph

Yu 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 khc
11

T chc h thng k ton x l nghip v chu trnh chi ph

D 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 bn
12

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 hng

Ri 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 hng
Ri 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

15

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 kho
16

KSNB theo di phi tr ngi bn

Ri 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 tit
17

KSNB tr tin
Ri ro

Th tc

Thanh ton H 2 ln Thanh ton khch hng gi tng

Phn chia B phn:phi tr & K check & thanh ton tin

Phn 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

18

DFD chu trnh chi ph

H mua c chp thun

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

t hng
H mua

Kim sot Thng bo H mua hng tn kho

Ch.trnh DT
Ch.trnh chuyn i Hng ha

H.tn kho Nh CC H th.hin

Nhn hng
Hng ha

Thng bo H mua

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

Ch.thun Ho n
Chng t thanhton

Nh cung cp
19

D liu tr tin

Thanh ton

D liu tr tin

HOT NG T HNG
Kim sot HTK Chu trnh doanh thu Chu trnh SX

HTK

Yu cu hng
Cc 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 H

Cp nht n t hng 1.3
Nh cung cp

N phi tr

BP yu cu hng
20

NCC ng

QUY TRNH LP H TH CNG

BP yu cu Giy YCH BP mua hng Giy YCH Xt duyt v n t hng Nh cung cp
H 5 lin H

Giy YCH
A

BP yu cu

H H H

KT n phi tr
21

BP nhn hng

QUY TRNH LP H s dng BP BNG MY

Giy YCH Thng bo li Nhp YCH
Ghi nhn & in H Tp tin NCC, HTK

Ti BP mua hng

Tp tin n t hng

H H Giy YCH
22

Nh cung cp

Giy yu cu hng
Phng 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 duyt
23

Cng ty

a ch:

Lin:1

n t hng
Nh 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 HNG

BP mua hng
Kim hng 2.1

D liu H

Nh cung cp
i 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 kho
25

QUY TRNH X L NHN HNG TH CNG

BP mua hng H BP nhn hng - Kho Phiu ng gi
Nhn hng v lp BC nhn hng Phiu nhn BC nhn H hng hng H (4l)

K ton HTK
PNK

Nh CC

Ghi s CT S CT HTK

PNK

Phiu ng gi
N

H BP n phi tr

N
26

QUY TRNH X L NHN HNG BNG MY Nh CC

Phiu ng gi Thng bo li
Nhp d liu nhn hng Ghi nhn & in giy nhn hng Phiu nhn hng
27

Tp tin n t hng

Tp tin nhn hng

Phiu ng gi

Cng ty

a ch:

Lin:1

Phiu nhn hng

Nh CC:
Ngy nhn S H (PO) 44 M hng
PC001

S: 35

Ship Via

Nhp kho

Tn hng
Toshiba deskpro

SL nhn
100

Gi bn
10.000.000

Thnh tin
1.000.000.000

Tng cng
28

Ngi nhn

Ngi duyt

HOT NG NHN HA N, GHI NHN N

BP mua hng BP nhn hng
Kim tra ha n 3.1

D liu v NCC

Nh cung cp

N phi tr NCC
Ghi nhn n 3.2
29

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

PNH
A

Ha n

S chi tit NCC

30

QUY TRNH NHN HANh CC N BNG MY N, GHI

Ha n
Thng bo li
Nhp d liu ha n Tp tin nhn hng Ghi nhn & in giy nhn hng Tp tin chi tit n phi tr Ha n
31

Tp tin n t hng

Tp tin ha n

HOT NG NHN HA N V GHI NHN N

H 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

32

HOT NG THANH TON

N phi tr NCC
La 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

33

QUY TRNH THANH TON TH CNG K ton n phi tr B ct mua hng

S chi tit NCC

K ton tin B ct mua hng

Lp phiu chi B ct mua hng Xc nhn chi

La chn, xt duyt thanh ton Ghi nhn thanh ton

S chi tit NCC

Th qu
Ghi nht k
NK chi tin
34

B ct mua hng
A

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 n

A

Tp tin chi tit phiu chi Phiu chi

35

Th qu
Phiu chi

Nh CC

CHU TRNH CHI PH

BP MUA HAG N
BP SD

BP NHA HAG N N
NHA CC

KT NPHATRA KT THANH TOA I N

HOA 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

N A T n t hng HAG 1 N

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

THU QUY

HOA N

PHIE CHI U a ky

NHA CC

THU KHO Kie m hag & ky n cha nha p n

PHIE NHA U N HAG a N ky 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)

Resource
n n Hng ha

Event
Yu cu hng

n n

1 1

Agent
BP s dng

Tkhon n n

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

n 1

Kho
1

NV mua
n 1 1 n n Nh CC 1
37

BO CO CA CHU TRNH CHI PH

Hot ng
Bng 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

38

BO CO CA CHU TRNH CHI PH (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 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

39

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 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 nh cung cp, hng ha
40

Kim sot ghi nhn, x l thng tin

CC HOT NG KIM SOT

Ri ro
Cc yu cu mua hng bi ngi khng c thm quyn, hoc khng xut pht t nhu cn thc t

nh hng
Pht sinh chi ph khng ng mc ch, Lng ph

Th tc KS
Xt 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 hng
t 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 SOT

Ri ro Hot ng nhn hng
Nhn 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 n

Ha 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 SOT

Ri ro Hot ng thanh ton
Thanh 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 CTCP

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

Yu cu mua hng
S yu cu Ngy yu cu

Chn DS

Hp l

Gii hn

Ktra du

Mc nh

T ng

Kiu d liu

Ktra s hc

x x x

x x

x x

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

x
x x

x
x x x x x

x x

x x x x

S lng
n gi Thnh tin

x
x

x
x x

x
x x x x

x
x x
44

Kim sot nhp liu trong CTCP

Ten 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 hang
Ma 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 x x x x

x x

x x x x x x x

x x x x x x x x x x x
45

x x x

KIM SOT NHP LIU TRONG CTCP

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

Giy nhn hng, phiu NK S phiu

Ngy lp S H M kho hng Tn kho Ngi nhn/ th kho M hng Tn hng S lng n gi

Chn DS

Hp l X
X

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

X
X X X X X X X X X X X X X

Thnh tin

X
46

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 CTCP

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

X x X X X 47