Bn cht v chc nng ca chu trnh hng tn kho nh hng ti cng tc Kim ton. 1.1.

c im chung v chu trnh hng tn kho -Hng tn kho l ti sn lu ng ca Doanh nghip biu hin di dng vt cht c th di nhiu hnh thc khc nhau, tu thuc vo loi hnh Doanh nghip v c im hot ng kinh doanh ca Doanh nghip. Hng tn kho trong Doanh nghip thng mi bao gm: hng ho d tr cho lu thng ( k c s hng em gi bn hoc l hng ho ang i ng ). Hng tn kho trong Doanh nghip sn xut gm: Nguyn vt liu, Cng c d tr cho qu trnh sn xut, Thnh phm, Sn phm hon thnh, Sn phm d dang v Hng gi bn hoc l Hng ang i ng. - Hng tn kho c cc c im: + Hng tn kho nh hng trc tip ti gi vn hng bn v vy nh hng trc tip ti li nhun trong nm. + Hng tn kho thng chim t trng ln so vi tng ti sn lu ng trong Doanh nghip bao gm nhiu chng loi v qu trnh qun l rt phc tp. + Hng tn kho c nh gi thng qua s lng cht lng, tnh trng hng tn kho. + Hng tn kho bo qun ct tr nhiu ni khc nhau nhiu i tng qun l khc nhau c c im bo qun khc nhau iu ny dn ti kim sot i vi hng tn kho gp nhiu kh khn. - Chu trnh vn ng ca hng tn kho bt u t nguyn vt liu (Khodetai.com), cng c dng c sang sn phm d dang ri n thnh phm hng ho. S vn ng ca hng tn kho nh hng ti nhiu khon mc trn bo co ti chnh (Khodetai.com) nh chi ph (Khodetai.com) nguyn vt liu (Khodetai.com), chi ph sn xut chung, gi vn hng bn, chi ph (Khodetai.com) sn phm d dang, d phng gim gi hng tn kho L nhng ch tiu th hin tnh hnh sn xut kinh doanh, nh hng pht trin ca Doanh nghip. Khi thc hin Kim ton th chu trnh hng tn kho lun l mt chu trnh Kim ton quan trng trong Kim ton bo co ti chnh (Khodetai.com).

Kim ton chu trnh mua hng, hng tn kho v gi vn

1. Khi qut v chu trnh mua hng, hng tn kho v gi vn 1.1. Ni dung ca chu trnh 1.1.1. Chu trnh mua hng: - Chu trnh mua vo v thanh ton gm cc quyt nh v cc qu trnh cn thit c hng ho v dch v cho qu trnh hot ng ca doanh nghip. VD: Nguyn vt liu, my mc thit b, vt t in nc, sa cha v bo tr... - Chu trnh thng bt u bng s khi xng ca n t mua ca ngi c trch nhim cn hng ho hay dch v v kt thc bng vic thanh ton cho nh cung cp v hng ho hay dch v nhn c.

1.1.2. Chu trnh hng tn kho: Hng tn kho l ti sn lu ng ca doanh nghip biu hin di hnh thi vt cht. Hng tn kho c th c mua t bn ngoi hoc t sn xut dng vo mc ch sn xut kinh doanh. Thng thng, chng bao gm nhng loi l: Nguyn vt liu, cng c dng c, sn phm d dang, thnh phm, hng ha. Ngoi ra cn bao gm mt s hng ha thuc quyn s hu ca n v nhng v nhng l do khc nhau nn khng nm trong kho n v nh hng ang i ng, hng gi bn. Gi vn hng bn ca thnh phm, hng ha, lao v cung cp trong k. Gia gi vn hng bn v hng tn kho c mi quan h cht ch vi nhau. 1.2. c im ca chu trnh: - Hng tn kho thng chim t trng ln trong tng ti sn ca n v nht l i vi doanh ngip thng mi v c th c d tr nhiu a im khc nhau - Cc khon mc hng tn kho thng a dng v c th chu nh hng ln bi hao mn hi hnh v hao mn v hnh nh l mau hng, d b li thi - Ga tr nhp kho ca hng tn kho thng c cng (hoc tr) cc chi ph mua, cc khon c gim gi, bt gi - C nhiu phng php khc nhau nh gi hng tn kho, v th s dn n kt qu khc nhau v li nhun, v gi tr hng tn kho - Khi kha s hng tn kho, vic tch bit gia cc nin cng l mt vn phc tp i vi khon mc ny. 1.3. Mc tiu ca kim ton chu trnh: Mc ch chung ca kim ton chu trnh mua vo v thanh ton l nh gi xem cc s d ti khon c b nh hng bi chu trnh ny, c c trnh by trung thc v ph hp vi cc nguyn tc k ton c tha nhn hay khng.

Mc tiu c th ca chng trnh kim ton mua hng v thanh ton bao gm cc mc tiu sau: - C cn c hp l - mi khon ghi s v ti khon cng n u phi c chng t, ho n hp l hp l. - Tt c cc chi ph mua hng hay dch v c hch ton chnh xc (tnh y , tnh chnh xc). - Nguyn tc hch ton cc chi ph c p dng chnh v ph hp vi cc chun mc p dng trong khun kh kim ton (gi tr, cch trnh by). - Chia ct nin c thc hin chnh xc (tnh y , tnh hin hu). - Cc ti khon phi tr ngi bn hng bao gm cc gi tr hng dch v mua tr chm v cc khon n khc i vi nh cung cp thc s cung cp hng hay dch v cho doanh nghip (tnh hu hiu, tnh s hu). - Tt c cc khon tin tr c hch ton chnh xc (tnh y , tnh chnh xc). - Cc giy bo c v bt ton u l c c s ( tnh hu hiu, tnh chnh xc). i vi chu trnh hng tn kho th vic kim sot nhm hng ti cc mc tiu sau: Da vo cc mc tiu kim ton tng qut, c th x nh mc tiu kim ton c th ca khon mc ny nh sau: - HTK cui k phi c chng minh rng tht s tn ti v tht s thuc quyn s hu ca doanh nghip - Cc nghip v HTK phi c ghi y , ng k v c trnh by trn bo co ti chnh. - Vic nh gi HTK tun th ng chun mc k ton v lut php, lp d phng gim gi khi cn thit - Vic trnh by khai bo trn bo co ti chnh trnh by ng n gi tr HTK.

2. Kim sot ni b i vi chu trnh 2.1. Mc ch kim sot chu trnh: - m bo cho vic x l cc n t mua hng ha hay dch v c hp l. V d. m bo s ph chun ng n nghip v mua hng, s lng hng ha l ng theo yu cu, trnh cho vic mua qu nhiu hoc mua cc mt hng khng cn thit, trn cc n t mua hng c ch k ca cc bn c lin quan. - m bo cho vic nhn hng ha dch v ng v hp l. m bo cho s lng hng ha, gi c l hp l gia ha n v n t mua hng. ngn nga s n cp v lm dng th iu quan trng l hng ha phi c kim sot mt cch cht ch t lc nhn chng cho n khi chng c chuyn i. Nhn vin trong phng tip nhn phi c lp vi nhn vin kho v phng k ton. Mc ch ca kim sot ni b trong chu trnh hng tn kho v gi vn hng bn: - i vi qu trnh kim sot vt cht: Vic xy dng tt h thng kim sot ni b s ngn nga vic mt mt, n cp ti sn.Vic s dng cc khu vc kho hng ring bit, hn ch ra vo kho nguyn vt liu, hng ho, sn phm d dang, thnh phm l mt th tc kim sot ch yu bo v ti sn.Ngoi ra trong nhiu trng hp th s phn chia trch nhim c th trong qun l hng tn kho cho nhng c nhn cng ht sc cn thit. - i vi qu trnh kim sot ghi chp: Cc chng t c nh s trc, c xt duyt trc khi cho php hng vn ng s c tc dng bo v ti sn nh khng s dng sai mc ch.Mt khc qu trnh ghi chp s sch hng tn kho phi tch bit vi ngi bo v, qun l ti sn. S sch tng hp v chi tit hng tn kho phi theo di c v s lng, cht lng ca hng tn kho u k, nhp xut, hng tn kho cui k cng nh phi rch bit trch nhim ca cc b

phn qun l c c s iu tra khi pht sinh chnh lch gia kim k v s sch. 2.2. Mt s th tc kim sot chu trnh mua hng v hng tn kho 2.2.1. Qu trnh hnh thnh n t hng i vi mt qu trnh kim sot ni b tt th cng ty cn lp mt b phn mua hng xt duyt mi nghip v mua v m bo hp l v gi c, cht lng ca nguyn vt liu, hng ha, dch v c mua. Nh vy, vic mua hng lun phi c s ph chun ng n m bo rng hng ha mua s ng theo mc ch ca cng ty trnh tnh trng mua qu nhiu hoc mua cc mt hng khng cn thit. Cc chng t mua hng cn thit: - Phiu mua hng: L phiu yu cu cung ng v hng ha ca b phn c trch nhim. Phiu ny c th c lp khi c nhu cu t xut hay thng xuyn - n t hng: Cn c theo phiu ngh mua hng, b phn mua hng s ph chun hnh vi mua v lp n dt hng gi cho ngi bn. N phi ghi r mi thng tin c lin quan n hng ho m cng ty c nh mua nh: s lng, chng loi, cht lng, quy cch, gi c, 2.2.2 Nhn hng ho Khi nhn hng ho mt b phn nhn hng s phi kim tra v mu m, s lng, thi gian n v cc iu kin khc v lp bo co nhn hng, cc nhn vin nhn hng phi c lp vi th kho v phng k ton, iu quan trng l hng ho phi c kim sot cht ch t lc nhn hng cho n khi chuyn i nhp. 2.2.3. Tn tr hng ho ti kho: L qu trnh t khi nhn hng v c tn tr ti kho cho n khi xut ra bn hoc sn xut sn phm. Cn ch xc lp quy trnh bo qun ,tn tr hng ho gim hao ht ,khng b gim phm cht.

Chng t cn thit khi a hng tn kho vo sn xut l phiu xin lnh vt t. Cn c vo nhu cu sn xut, ngi ph trch ti nhng b phn sn xut s lp phiu xin lnh vt t, trong nu s lng, cht lng ca nguyn vt liu cn thit. Phiu ny c s dng ghi vo s chi tit v hch ton t ti khon nguyn vt liu sang ti khon sn phm d dang. 2.2.4. Sn xut sn phm: Phng thc sn xut s tu thuc vo tng cng ty, v d: Sn xut theo k hoch, theo nh mc, theo nhu cu ca nn kinh t v d bo kinh doanh hay n t hng Ti cc phn xng sn xut khc nhau cn thit lp cc ni quy v quy trnh sn xut theo di sn lng, kim sot ph liu, cht lng, bo v nguyn vt liu Trong mi cng ty c hot ng sn xut, ch bin th kim sot ni b i vi kim ton chi ph l mt phn quan trng ca chc nng sn xut. C cu kim sot gip ngi qun l vch k hoch, kim sot v nh gi hng tn kho xc thc. 2.2.5. Tn kho thnh phm: Khi sn phm hon thnh, cc phn xng sn xut s chuyn cho kho thnh phm. y cng cn c nhng quy ch bo qun, tn tr. kim tra ni b tt, thnh phm cn c theo di trn s chi tit theo tng mt hng. 2.2.6. Tiu th: Mi hnh vi giao hng hoc bn sn phm u phi c ph chun l lp y nhng th tc v chng t cn thit: - n t hng v qu trnh x l n t hng ca khch hng: Trc khi hng ho c gi i, ngi c quyn hn phi xt duyt ph chun phng thc bn chu p dng i vi tng khch hng. y nu kim sot ni b yu km s dn n gia tng cc khon n kh i.

- Chng t vn chuyn: l ti liu chng minh hng ho c chuyn giao cho khch hng v dng ghi nhn doanh thu. Chng t ny l c s m bo vic tnh tin l ng n v s hng gi cho khch hng. Cc chng t vn chuyn phi c cp nht thng xuyn vo s theo di hng tn kho. - Ho n bn hng: Chng minh v khon n phi thu i vi ngi mua v l c s lp bt ton ghi N TK phi thu v ghi C TK Doanh thu bn hng 3. Chng trnh kim ton chu trnh mua hng, hng tn kho v gi vn 3.1. Chu trnh mua hng: 3.1.1. Nghin cu v nh gi kim sot ni b. 3.1.1.1. Tm hiu kim sot ni b - Tm hiu nhng yu t c nh hng trc tip n qu trnh mua hng v thanh ton nh: n t hng, phng thc thanh ton - Tm hiu cc ri ro tim tng m doanh nghip khng th khc phc c trong qu trnh mua hng v thanh ton. - Tm hiu qu trnh lun chuyn chng t ca quy trnh. 3.1.1.2. nh gi li ri ro kim sot v thit k cc th nghim c bn. - Kim ton vin s nh gi li ri ro kim sot cho cc c s dn liu ch yu ca n phi tr. y l c s kim ton vin chn la cc th nghim c bn cn thit kim tra cc khan phi tr vo thi im kha s. - Mc ri ro kim sot thp i vi n phi tr l khi kim ton vin nhn thy rng cc phiu nhp c nh s mt cch lin tc v c lp tc thi cho mi hng ha nhp kho, cc chng t c lp v ghi chp kp thi vo s nht k, cc khon thanh ton c thc hin ng hn v ghi chp kp thi vo nht k v cc s chi tit. - Mc ri ro kim sot cao c a ra khi kim ton vin pht hin rng s chi tit khng thng nht vi s ci, phiu nhp v cc chng t khng c nh s lin tc v c s dng mt cch ty tin, cc nghip v mua hng khng c ghi chp m n khi tr tin mi ghi,

cc khon phi tr thng thanh ton chm tr, qu hn Trong trng hp ny, kim ton vin phi m rng cc th nghim c bn c th xc nh xem bo co ti chnh c phn nh trung thc mi khon phi tr ca n v vo thi im kha s hay khng. 3.1.1.3. Thc hin cc th nghim kim sot

Kim tra s hin din ca chng t trn bin lai. + Kim tra du hiu ca s ph chun. + Kim tra du hiu ca vic hy b. + Kim tra du hiu ca kim sot ni b.

Theo di mt chui cc n t mua. + Theo di mt chui cc bo co nhn hng.

Theo di mt chui cc bin lai + Kim tra du hiu ca vic kim tra ni b

Kim tra cc th tc th cng v s ti khon. + Kim tra du hiu ca vic kim tra ni b Kim tra cc th tc th cng v quan st liu c ha n no ca ngi bn cha c ghi vo s hay khng + Kim tra du hiu ca vic kim tra ni b 3.1.2. Thc hin cc th nghim c bn. Xem xt li s nht k mua hng, s ci tng hp, v s ph cc khon phi tr i vi cc s tin ln v khng bnh thng. + Kim tra tnh hp l v tnh xc thc ca cc chng t chng minh. i chiu hng tn kho mua vo vi cc s sch thng xuyn. Kim tra tnh ng n ca chng t. i chiu mt h s cc bo co nhn hng vi s nht k mua vo. + i chiu mt h s cc bim lai vi s nht k mua vo. So snh cc nghip v ghi s trn s nht k mua vo vi s ha n ca ngi bn, bo co nhn hng v cc chng t chng minh khc. + Tnh li kim tra tnh chnh xc v mt giy t ca cc ha n ca ngi bn k c cc khon chit khu v chi ph vn chuyn.

So snh s phn loi vi ti khontham chiu theo ha n ca ngi bn. So snh ngy ca bo co nhn hng v ha n ca ngi bn vi ngy trn s nht k mua vo. Kho st tnh chnh xc v mt giy t bng cch cng tng s nht k v theo di qu trnh chuyn s vo s ci tng hp vi s ph Cc khon phi tr vo s kho. 3.2. Chu trnh hng tn kho v gi vn 3.2.1. Nghin cu v nh gi kim sot ni b 3.2.1.1. Tm hiu v kim sot ni b

- Xem xt nh gi nhng nhn t chung c tm quan trng c bit cho hng tn kho: nng lc ca nhn vin, t chc cc b phn k ton kho, k ton mua hng, qun l thnh phm, xem xt hot ng ca kim ton ni b - Tm hiu v cc ri ro tim tng trong hot ng ca khch hng nh ri ro lin quan n sn phm nh do: li thi, h hng do qu hn, mt phm cht, cnh tranh - Tm hiu quy trnh lun chuyn chng t k c giai on mua vo cho n khi tiu th sn phm. Tm hiu xem cc chng t c c lp ng n hay khng? C c ghi chnh xc, y hay khng? - Tm hiu cc s hch ton, loi ti khon s dng v cc loi s sch s dng trong chu k. Qua nh gi xem cc loi s sch ny c m bo cung cp thng tin ti chnh chnh xc, ng tin cy cho cng tc qun l khng? Hay c gip cho vic kim tra khi cn truy cp chng t khng? - H thng s sch chi tit c m ra c m bo cung cp s liu chi tit cho cng vic iu hnh c th cha? - Xem xt cc ri ro lin quan n vic nh gi hng tn kho, xem xt kh nng

ca k ton trong vic theo di v tnh gi thnh sn phm. Tm li: Kim ton vin cn nh gi l kim sot ni b c ngn nga c vic tht thot ti sn hay khng? C tun th cc nguyn tc phn cng phn nhim, nguyn tc u quyn v ph chun khng? 3.2.1.2. nh gi ri ro kim sot v thit k cc th nghim kim sot

mi h thng kim sot ni b, u c th s dng cc th nghim kim sot lin quan xem xt tnh hu hiu ca h thng. V d nh kim tra s hin hu hoc pht sinh lin quan n vic lu kho hng ho th cc th nghim kim sot l kim tra cc phiu nhp kho, bo co giao nhn hng ho; kim tra s nh km gia phiu xut kho vi cc lnh xut, phiu lnh vt t hay l quan st kim k hng tn kho, thc hin kim k li. 3.2.1.3. Thc hin cc th nghim kim sot - Chn mu mt s nghip v mua hng, thc hin cc kim tra nh kim tra v s xt duyt cc nghip v, i chiu gia n t hng, bo co nh hng, ho n ngi bn v s lng v gi c, kim tra vic ghi chp trn s sch. - Trong trng hp n v p dng phng php KKTX, kim tra h thng s chi tit hng tn kho m bo s ghi chp y v chnh xc trn s ny. 3.2.1.4. nh gi li ri ro kim sot v thit k cc th nghim c bn Sau khi thc hin cc th tc nu trn, KTV s nh gi li ri ro kim sot cho tng c s dn liu Nu KTV nh gi ri ro kim sot l thp th cc th nghim cui nm c th ch l i chiu gia cc loi s sch. Nu nh gi mc ri

ro kim sot l trung bnh th c th p dng thm mt s th tc nhm pht hin gian ln. Nu nh gi ri ro kim sot l ti a th KTV phi m rng th tc kim tra chi tit cc khon mc. 3.2.2. Thc hin cc th nghim c bn 3.2.2.1. Yu cu n v cung cp s liu chi tit hng tn kho, i chiu s ci v s chi tit - Xem xt tnh hp l chung gia cc loi s sch hng tn kho bng cch xem xt s d tn kho trn bo co ti chnh v i chiu vi s ci, xem xt i chiu s d vi s tng cng t cc s chi tit trn bng lit k hng tn kho - Thc hin cc th nghim v ghi chp m bo rng hng tn kho trn bng lit k hng tn kho ph hp vi cc s liu kim k vt cht hng tn kho, s tng cng c cng ng v ph hp vi s ci. - Th nghim tnh y hng tn kho bng cch i chiu cc th kho vi cc bng lit k danh sch hng tn kho v m bo rng hng tn kho trn cc th kho u c ghi chp. - Xem xt s phn chia ca cc loi nguyn vt liu, sn phm ang ch to v thnh phm bng cch so snh cc th kho, bin bn kim k vi bng lit k danh sch hng tn kho xem s phn loi c c thc hin ng khng? - i chiu cc th kho c nhn din l khng thuc quyn s hu ca n v trong qu trnh quan st vt cht vi bng lit k danh sch hng tn kho. Xem li cc hp ng vi bn cung ng v vi bn khch hng.. 3.2.2.2. Quan st kim k hng tn kho Thc hin cc th tc quan st kim k hng tn kho, bao gm:

Kim tra cc hng dn v kim k hng tn kho Thc hin kim k chn mu hng tn kho

Thu thp v kim tra th kho

Thu thp cc thng tin v kho s Nhn nh hng tn kho h hng, li thi

Hon tt Khi quan st vt cht hng tn kho, kim ton vin cn ch mt s vn sau: Quan st xem c s chuyn dch hng tn kho t ni ny sang ni khc khng? - nh gi xem hng tn kho c ghi trn th kho thc s thuc quyn s hu ca doanh nghip hay khng th kim ton vin cn phi iu tra v hng k gi hoc hng ca khch cn gi trong phm vi kho bi ca cng ty. - nh gi s chnh xc ca kim k bng cch kim tra li cc s liu kim k ca doanh nghip m bo l s kim k c ghi s chnh xc vo th kho - So snh kt qu kim k vt cht vi s chi tit, iu tra cc nguyn nhn ca cc sai phm trng yu - Kho st tnh lc hu ca hng tn kho bng cch thm vn cc nhn vin phn xng, nhn vin qun l, qua bo ng nhng mt hng b h hng b xp vo nhng v tr khng thch hp. - nh gi v tnh hp l ca t l phn trm hon thnh ghi trn th kho ca sn phm ang ch to - Vo lc gn hon tt ca kim k, phi theo di tt c cc sai lch m bo l chng c gii quyt tho ng. 3.2.2.3. Xem xt cht lng hng tn kho Thng qua qu trnh quan st trc tip hng tn kho, kim ton vin cn nh

gi cht lng hng tn kho: - Thm vn nhn vin phn xng , nhn vin qun l v th kho v thi gian v trnh t ca cc ln nhp kho, xut kho. Qua kim ton vin bit c hng mi nhp hay nhp lu v xem xt cht lng hng tn kho ti cc kho bi. - Xem xt cc loi hng tn kho vo thi im cui nm v tui th, v cc c im l, ho, d h hng ca tng chng loi. Xem xt cc iu kin lu kho, bo qun, xp xp ti kho c m bo, hay c ph hp vi cc tiu chun hay khng? - Thm vn cc nhn vin kho hng v cc mt hng bn c nhiu nht trong nm.3.2.3. Kim tra vic nh gi hng tn kho Vic nh gi ng n hng tn kho l mt trong nhng th tc quan trng nht khi kim ton hng tn kho. Trong qu trnh kim tra vic nh gi, c 2 vn quan trng lin quan n vic nh gi hng tn kho ca khch hng: + Phng php nh gi phi c chun mc, hoc ch k ton hin hnh cho php. + Phng php phi c p dng nht qun. Kim tra vic nh gi hng mua (nguyn vt liu, hng ho) Cng vic u tin l xc nh phng php nh gi n v s dng (nhp trc xut trc, nhp sau xut trc, )v cc chi ph cu thnh gi tr hng nhp kho (gi mua, chi ph mua hng,chit khu). Qua , kim ton vin xem xt phng php m n v chn c c php s dng khng v p dng c nht qun vi nm trc hay khng? Trc ht kim ton vin nn k ra cc mt hng s kim tra vic nh gi, sau s yu cu n v cung cp cc ho n ca ngi bn c lin quan. Kim ton vin cn ch n s lng ghi trn ho n, v iu ny nh hng ln n vic p dng phng php nh gi hng tn

kho. kim tra, tu theo phng php nh gi m kim ton vin c cch kim tra thch hp. Trong kim tra nh gi hng tn kho, kim ton vin cng cn lu n vic lp d phng gim gi hng tn kho. Thng thng cc hng tn kho b gim gi nhiu, li thi, mt phm cht cn phi c lp d phng phn nh hng tn kho theo gi tr thun tu c th thc hin. Kim tra vic nh gi hng sn xut (sn phm d dang v thnh phm) Vic kim tra nhng loi ny kh phc tp, v ngoi vic phi lm tng t nh mua hng, kim ton vin cn phi tm hiu r v cc chi ph cu thnh l: - i vi chi ph nguyn vt liu trc tip: Kim ton vin phi kim tra c n gi v s lng nguyn vt liu s dng.