PHN 1: CHU TRNH MUA HNG

DANH SCH THNH VIN

1. Li Th B Nm 2. Trng Nguyn Kim Thng 3. Nguyn Th Kim Lin 4. Phm Th Thu Trang 5. Bi Th Thy Vn 6. Phan Quc Huy 7. o Trng Thc

I.KHI QUT CHU TRNH MUA HNG 1.Khi nim L mt chui cc s kin, giao dch lin quan n hot ng mua hng v thanh ton tin 2. Mc tiu Theo di vic mua hng ha, dch v t cc nh cung cp. Theo di cc khon phi tr Xc nhn cc nh cung cp Kim sot hng tn kho Thanh ton ng hn v chnh xc cho cc nh cung cp. D ton chi tin.

3.CC HOT NG X L TRONG CHU TRNH MUA HNG

Hot ng kinh t
-Trao i hng ho, dch v vi ngi bn -Thanh ton tin cho ngi bn

S kin kinh t
- Yu cu hng - t hng mua vi ngi bn - Nhn hng - Chp thun ha n ngi bn - Thanh ton tin cho ngi bn

X l yu cu hng
Kho hng
Mua hng

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

X l mua hng
Chn ngi bn: Gi c, cht lng hng, vn giao hng Gi thng tin t hng cho ngi bn

Mua hng

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 HBH - 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

II.T CHC THNG TIN CHO CHU TRNH MUA HNG

1.Chng t s dng 2.Cc bo co 3.Lu chng t v cc nghip v mua hng 4. Kim sot

1.Chng t s dng
-Phiu yu cu mua hng: c lp khi doanh nghip c nhu cu v hng

ha v dch v. Giy ngh ny c gi ln cp trn (th trng ,ban gim c, trng phng) ph duyt.

-n t hng: cn c trn phiu yu cu mua hng,b phn lp n t hng s lp n t hng v gi ti nh cung cp

-Giy xc nhn n hng( hoc lnh bn hng ca ngi bn): bn bn chp nhn n t hng.

-Phiu nhp kho: nhm xc nhn s lng hng ha nhp kho, lm cn c ghi th kho, thanh ton tin hng, xc nh trch nhim vi ngi bn v ghi s k ton.
-Phiu giao hng: Chng t ny c lp bi nh cung cp v chuyn cho ngi mua (b phn mua hng) ca DN k nhn chng minh s chuyn giao hng ha ,dch v thc t. -Phiu nhn hng: c lp bi b phn nhn hng sau khi nhn hng v kim tra hng.

-Ha n vn chuyn( nu thu dch v vn chuyn)

1.Chng t s dng
-Ha n bn hng: do nh cung cp lp chng minh hng ha, dch v c chuyn giao quyn s hu cho ngi mua v l cn c yu cu ngi mua phi thanh ton cho hng ha ,dch v m h cung cp. -Giy bo tr tin: -Chng t thanh ton: bao gm ton b cc chng t lin quan ti mt ha n, mt khon n phi tr cho ngi cung cp,nhm qun l k hoch thanh ton theo mc tiu ti chnh ca doanh nghip -Bin lai, bin nhn: -Th, v -Phiu chi: nhm xc nh cc khon tin mt thc t xut qu v lm cn c th qu xut qu, ghi s qu v k ton ghi s k ton. - Giy bo n, y nhim chi, sc thanh ton: th hin s tin doanh nghip tr cho nh cung cp.

Mt s hnh nh chng t u vo lin quan

2. Cc bo co
-Bng k nghip v: nhm lit k tt c cc nghip v pht sinh trong

mt kiu nghip v no trong sut mt k x l( 1 tun, 1thng) v nhm kim sot xem d liu c c cp nht, x l chnh xc, y hay khng.
-Bo co kim sot: tng hp tt c thay i trong mt tp tin d liu, m bo tt c d liu u oc cp nht v x l y . -Bo co c bit: Bo co cng n phi tr: lit k tt c cc nghip v mua hng, thanh ton vi tng ngi bn, cng nh tng s n cn phi tr, dng i chiu vi ngi bn, pht hin sai st hoc gian ln ca k ton, dng hoch nh chnh sch thanh ton. Bo co yu cu tin mt: gip b phn ti v chun b tin thanh ton cho nhng khon phi tr n hn

3. Lu chng t, x l nghip v a. Lu chng t b. Cc nghip v mua hng

b. Cc nghip v mua hng

-Nhp kho N 156 N 1331 C 331 - Khi thanh ton cho nh cung cp N 331 C 111,112 - Hng ho v trc cha c ha n : N 156 C TK 3388 Khi nhn c ha n N 3388 N 133 (nu c) C 331 -Ha n v ti doanh nghip nhng hng cn ang i ng N 151 N 133 C 331,111,112 Khi hng v nhp kho N 156 C 151

4. Kim sat
Mc tiu chc nng mua hng
-Mua ng : ng theo s ph duyt v : + ng hng (v tn hng, quy cch, phm cht ca hng v s m t hng) + ng nh cung cp + ng gi (cng thp th cng tt v cao nht l gi no ) - Mua : s lng theo ph duyt - Mua kp thi : kp thi hn thanh ton cam kt vi nh cung cp

Mc tiu chc nng tr tin

-Tr ng : + ng nh cung cp + ng hng mua + ng gi tha thun - Tr : s tin tht s n nh cung cp - Tr kp thi : kp thi hn thanh ton cam kt vi nh cung cp

Mc tiu chc nng ghi nhn & bo co :

-Phi ghi nhn & bo co c : + Chi tit tnh hnh N X T ca tng th, tng loi vt t ca bt c thi k no vo bt c thi im no. + Chi tit tnh hnh cng n phi tr i vi tt c NCC, tng nh cung cp, cng vi vic phn tch tui n, hn mc tn dng ti a c hng, kh nng chp nhn ca NCC Mt cch ng, , kp thi, ngn gn v r rng

Ri ro

C ch kim sot tng ng

Yu cu hng khng ng nhu cu thc t

- Duyt k hoch mua hng chi tit - Yu cu gii thch vic mua hng ngoi k hoch (bo co bt thng)

Mua hng khng ng quy cch, phm cht, m t

- Quy trnh kim tra cht lng hng (ph duyt) - B phn c nhu cu tham gia nhn hng (i chiu) - Chn nh cung cp c uy tn

Tr tin hng trc khi hng c chp nhn

- Ch tr tin ch khi c cc chng t nhn hng (Ph duyt).

Tr tin hng khng - Ph duyt cam kt tr ng hn (qu sm/qu tin tr) - Theo di k hoch tin mt - nh k bo co cng n phi tr (Ktra & theo di) - Ph duyt thi im tr tin v s tin tr

Sai st trong ghi chp nghip v & bo co

- i chiu gia BP k ton vi BP mua hng - i chiu gia BP k ton vi Th kho - i chiu gia BP k ton vi nh cung cp - Lun chuyn chng t gia cc BP trong cng ty

The end!