he thong thong tin ke toan 1
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1
TRNG AI HOC NHA TRANGKHOA KETOAN TAI CHNH
BOMON KIEM TOAN
BAI GIANG
HETHONG THONG TIN KETOAN 1Giang vien Tham gia giang day
ThS Nguyen Thanh Cng
NgoXuan BanBui Manh Cng
oThLy
Pham nh Tuan
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Ti liu tham kho
1. Phan c Dng Thiu ThiTm Nguyn Vit HngPhm Quang Huy (2008) Hthng thng tin kton Nhaxut bn thng k
2. Nguyn Th Hng (2008) Hthng thng tin kton Nhaxut bn thng k
3. Tp thtc giabmn Hthng thng tin kton, Khoakton Kim ton Trng i hc Kinh tTP.H Ch
Minh(1995)- Hthng thng tin kton4. Ths.Nguyn Bch Lin- Bi ging HTTTKT
5. TS.Bi Quang Hng Bi ging HTTTKT
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3
TNG QUAN VH THNG THNG TIN K TON
CHNG 1
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Chng 1:Mc tiu1. Hiu khi nim h
thng2. Hiu khi nim v vai
tr ca h thngthng tin, h thngthng tin k tontrong doanh nghip
3. Hiu phm vi, mc
tiu v lun chuynd liu c bn trongHTTTKT
4. S dng cng c m t h thng
Ni dung:1. H thng
Khi nim Phn loi
2. H thng thng tin Khi nim Cu trc qun l H thng thng tin trong DN Chu trnh hot ng KD
3. H thng thng tin k ton
Khi nim HTTTKT Cc chu trnh x l nghip vk ton
4. Cc cng c k thut S dng d liu Lu
5. Pht trin HTTT
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1.1 Cc khi nim v h thng
H thng l mt tp hp cc thnh phnkt hp vi nhau v cng nhau hot ng
t c cc mc tiu nh trc.Mt h thng bt k u c ba c imsau: Cc thnh phn BP hoc c im hu hnh. Cch thc hay phng php x l. Mc tiu t n ca h thng.
1.1.1 nh ngha :
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1.1.2 Phn loi h thngTheo mc tiu ca h thngTheo mi quan h gia cc h thng
Theo thit b s dng ca h thngTheo mi quan h ca h thng vi mi trng
1.1 Cc khi nim v h thng
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Theo chun mc k tonVit Nam
Trung thcKhch quan
y Kp thiD hiu
C th so snh
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1.2.1 Cu trc qun l
Vn phicu trc
Vn ccu trc
Vn bncu trc
QT cp cao
QT cp trung
QT cp c s
1.2 H thng thng tin
HT x lnghip v
HT TT qun lHT h tr quyt nh
HT h triu hnh
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12
H thng TT
BH v TT
HTTT SX H thng thng
tin ti chnh
H thng thng
tin k ton
H thng thng
tin nhn lcX l bnhng
Xc nh gibn
Nghin cuth trng
Khuyn mi,khuyn mi Trin khaisn phmmi
Thc hin khoch snxutThc hin khoch mua,nhn NVL
S dng mymc, nhn
lcv.v..
Thc hin khoch ti chnhThu, chi
Chnh sch
thanh ton cth
v.v
KT ti chnh
K ton chiph
KT thuv.v
Thc hin khoch:Tuyn dngHun luynChnh sch
lng, thng
v.v
Chcnngca hthng
Cc
hthngchyu
HT x lt hng
HT giaohng
HT gi bn
HT nghin
cu thtrng
HT KS NVL
HT KS mt
hng muaHT KS my
mc thit bHT KS chtlng SP
HT qun lqu
HT lp khoch tichnh
v.v
HT k tonchi ph
HT theo dicng nHT s ci vlp bo co
HT lp khoch ngun
lcHT theo di
lao ng, nhnsHT tnh
lngv.v
H thng x l nghip v(Transacsion processing system)
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H thng thng tin qun l(Management information system)
HT bn hng
v th trngHT TT sn
xutHT TT ti
chnh
HT TT kton
HT TT nhn
lc
Qun l bnhng, phn
tch v nhgi bn
Phn tch,
d bo bnhng
nh gisn phm vqung co
Kim sothng tn kho
Lp khoch snxut
Lp khoch khohng
Phn tch linhun givn
Phn tch chi
ph
Phn tch ut
Phn tch sphn b lao
ng
Phn tch chi
ph hp nglao ng
Lp ngnsch hng
nmD bo tichnh
K hochu t vn
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H thng thng tin h tr iu hnh(Executive support system)
HT bn hng
v th trngHT TT sn
xutHT TT ti
chnh
HT TT kton
HT TT nhn
lc
D bokhuynh
hng bnhng trong
di hn
K hochhot ngtrong di hn
Lp khoch linhun
Lp khoch ngunnhn lc
D bongn sch
trong di hn
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1.2.2 Cc chu trnh hot ng kinhdoanh
xy dng h thng thng tin doanhnghip, nht l h thng x l nghip v (TPS),cch tip cn hp l nht l phn tch hot ng
kinh doanh thnh cc chu trnh kinh doanh v tchc x l theo chu trnh
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Chu trnh hoat ong kinh doanh
Tiu thD tr
u t
Sn xut
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1.3 H thng thng tin k ton
L 1 h
thng
c thit l
p nh
m thu th
p,
lutr v cung cp thng tin k ton cho ngi s dng
X l
Lutr
D liu Bo co
Kim sot
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H thng thng tin k ton truyn thng ???
H thng thng tin k ton t chc theo hot ng???
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Nh qun trNgi c li ch trc tip t hot ng ca
doanh nghipNgi c li ch gin tip t hot ng
ca doanh nghip
1.3.1 Ngi s dng thng tin k ton
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Tiu thD tr
Sn xut
u t vn
1.3.2 Cc chu trnh x l nghip v k ton
Mi quan h gia cc chu trnh??
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1.4.2.S dng d liuHu ch cho vic trnh by h thng v cc qu
trnh x l song song, cc cng vic din ra ng thi.
S dng d liu nhn mnh n lung lu chuynthng tin gia cc h thng x l. c tnh ca s d liu l s bng n ca cc h thng con cho sbiu din chi tit hn mc thp hn, su hn ca s
1.4. Cc cng c k thut
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K hiu
K hiu lu tr d liu. K hiu ny m t dliu c lu tr
K hiu x l
K hiu ny m t lun chuyn d liu haythng tin.
K hiu ngun cung cp d liu cho hthng hay ch nhn thng tin ca h thng .
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Nguyn tc v cch v s dng d liu
S dng d liu c trnh by theo nguyntc phn cp ngha l trc ht s dng d liu trnhby tng qut lun chuyn d liu ca ton h thng,
sau n s trnh by chi tit x l, lun chuyn d liuca cp tng qut, ri sau li chi tit hn na chotng ni dung x l ca cp sau cp tng qut.
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S dng d liu cp tng qut (cp 0)
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S dng d liu cp 1
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S dng d liu cp 2
2.4
Thanh ton
lng
Ngi laong
Tnh lngnhn vin
BHXH
YtKPC...
Tp tin tr lng chnh
Lp bng
tnh vthanh ton
lng2.3
Thng tinThanh ton
Lng
2.1
Tnh cc
khon phitr
2.2
Tnh cc
khon gimtr
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Bc 1:M t HT hin hnh bng cc on vn m t
Bc 2: Xc nh cc b phn tham gia v cc hot ngx l d liu trong mi b phn
Bc 3:nh du cc hot ng x l trong mi b phn Hot ng x l bao gm: truy sut, chuyn ho, lu tr dliu. Cc hot ng nhp liu, sp xp, tnh ton, ghi chp. Cc hot ng chuyn v nhn d liu gia cc b phn
khng phi l hot ng x l Cc hot ng chc nng nhp, xut, bn hng khng phil hot ng x l.
V dng s d liu cp 0
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Bc 4: Nhn din cc i tng bn ngoi h thng L cc i tng khng thc hin x l no trong HT Bc 5:
V cc hnh ch nht biu din cc i tng bn ngoi V mt vng trn biu din ni dung chnh trong hotng x l ca h thng hin hnh. V cc dng d liu ni vng trn v cc i tng bn
ngoi h thng t tn cho cc dng d liu (nhn v gi d liu)
V dng s d liu cp 0
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Bc 6: Lit k cc hot ng x l d liu theo trnh tdin ra hot ng
V dng s d liu cp 1
Bc 7: Nhm cc H x l d liu theo cc cch sau: Nhm cc hot ng xy ra cng mt ni v cng thi
im Nhm cc hot ng xy ra cung thi im nhng khcni xy ra Bc 8: V hnh trn v t tn chung cho mi nhm hotng theo 1 ng t nu bt ni dung chnh cc hot ngtrong nhm
Bc 9: c li bng m t h thng v ni cc hnh trnli vi nhau theo mi lin h hp l
Bc 10: B sung cc ni lu tr DL nu thy hp l
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V dng s d liu cp 2Phn cp s d dng d liu
Bc 11:
Tip tc nhm nh cc hot ng trong mi nhm bc 7 mi nhm nh trong mt nhm ln l cc hnhtrn x l cp con cho hnh trn ln. Thc hin cc bc 8,9,10
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1.4.2 Lu Lu l cng c s dng hnh v m t ngngn cc lun chuyn d liu, quy trnh x l trong mth thng.
Lu chng tC nhiu lu nh:
Lu h thng
Lu chng trnh.
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Lu Chng t
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Lu h thng
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Lu chng trnh
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S sch, nht k ca h thng
Hng lun chuyn ca d liu hay x ltrong lu .
im ni lu trong cng trang giy.
im ni sang trang.
Cc k hiu lu
Chng t, bo co.
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K hiu ny dng ghi thm cc ch thchcho cc k hiu hay ni dung trong lu .
K hiu ny c hai ngha: S bt u hay kt thc lu Ch ra cc d liu hay thng tin c btu t u hay chuyn ti u
Cc k hiu lu
X l bng tay
X l bng my
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K hiu ny m t lu tr bng cc phng tinm h thng my c th c ghi c nh bngt, a t, a quang
K hiu ny m t lu tr bng phng tin m hthng my c th truy sut trc tip khng c tun t.
Cc k hiu lu
Cc im ra quyt nh trong trnh t x l
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K hiu ny m t thng tin c hin th bngthit b Video, mn hnh, my in ch khng in ragiy
Lu tr chng tD: Phn loi theo ngy ca h s hay d liuN: Phn loi theo s ca h s hay s th t cad liuA: Phn loi theo tn ca h s hay d liu
K hiu ny m t vic a d liu vo h thngbng cc thit b bng bn phm, cn gt, myqut
Cc k hiu lu
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Cc bc thc hin khi v lu
Bc 1: M t HT hin hnh bng cc on vnm t
Bc 2: Xc nh cc b phn tham gia v cchot ng x l trong mi b phn
Bc 3:nh du cc HXL trong mi b phn H x l bao gm: truy sut, chuyn ho, lu tr d
liu. Cc hot ng nhp liu, sp xp, tnh ton, ghichp.
Cc hot ng chuyn v nh n d liu gia cc bphn khng phi l hot ng xl
Cc hot ng chc nng nhp, xut, bn hng khngphi l hot ng xl.
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Bc 4: Chia lu thnh cc ctMi mt b phn bn trong l mt ct trong lu Cc ct c sp xp sao cho dng lun chuyn d
liu t tri sang phi Bc 5: Xc nh cc thnh phn ca tng ct c li bng m t ln lt tng hot ng Sp xp cc thnh phn ca tng b phn theo hngdi chuyn thng tin t trn xung di Bt k mt x l no cng phi c u vo v u ra
Cc bc thc hin khi v lu
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Bc 6: Hon thnh lu
Ni cc k hiu thnh phn bng cc dng thng tin S dng cc u ni khi dng thng tin qua cc ctkhc trnh nhiu ng k ngang, k dc Cc hot ng x l lin tip nhau c th gp chungthnh mt x l Biu tng x l lun t gia biu tng d liu uvo v biu tng d liu u ra.
Cc bc thc hin khi v lu
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Ngi c nhu cu tm ng vit giy ngh tm ng gi
cho k ton trng (gim c duyt) sau chuyn giy ngh tm ng duyt cho k ton thanh ton
K ton thanh ton sau khi nhn giy ngh tm ng duyt lp phiu chi (2lin) lin 1 lu ti b phn theo ngy,lin 2 v giy ngh tm ng duyt chuyn cho th qu
Th qu tin hnh chi tin da trn phiu chi s 2 v giyNT duyt sau ghi vo s qu tin mt, cui thngchuyn phiu chi lin 2 v giy NT duyt cho k tontng hp
K ton tng hp cn c vo phiu chi lin 2 v giy NT
duyt nhp liu vo phn mm MSI, chng tr nh cpnht d liu, vo nht k chi tin v s ci cc ti khonlin quan. Chng t v s sch lu ti b phn theo loichng t
V d:
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1.5 Cc giai on xy dng h thng
thng tin k ton
Giai on chun b Giai on hnh thnh v pht trin Giai on khai thc v s dng Giai on thay th
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CHNG2
C SDLIU
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Chng 2:
Mc tiu1. Hiu khi nim v
vai tr ca CSDL
trong HTTTKT2. Thit k c s d
liu trong HTTTKT
Ni dung1. Khi nim CSDL
Vai tr CSDL
Lu khi lu tr dliu trn CSDL
2. Thit k CSDL trongHTTTKT
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2.1 C s d liu
C s d liu l tp hp nhiu d liulin quan v c lu tr vt l trong mytnh. N lin kt cc tp tin v c qun l
bi mt phn mm gi l l h thng qun lCSDL
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2.1.1 Vai tr ca c s d liu
Thi gian nhp liuVD: Chcn nhp m khch hng ch khng cnnhp cc thng tin khc ca khch hng khi nhpho n bn hng
Trnhlu trtrng lp dliu:
VD: thng tin v hng ch lu tr mt tp tin duynht khi cn c th c th truy sut r a t m hngho
Tng cng kh nngkim sot dliuVD: chc th bn hng ho c trong danh mc
hng ho nu nhp khng ng chng trnh s boli. Tin li trong cc thao tc vi dliu:
VD: c th thay i, thm, xo d liu.
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2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL
H thng cp bc v tnh th t ca dliu
H thng cp bc ca d liu c m ttheo trnh t sau:Bit (h nh phn)- character (k t) vng
d liu data field dng d liu (record)-
file/table (tp tin hay bng d liu) Database ( c s d liu)
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Cc khi nim Thc th (Entity): L mt s vt, s vic tn
ti v c th phn bit c hoc thc th lmt i tng m ta cn ghi nh thng thngtin cho n.
Thuc tnh (Attribute): mt d liu v mt
thc thVD: tn ca tng loi hng ho, quy cch, slng vv
2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL
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Tp thc th (Enity set). L mt nhm bao gmcc thc th c cc thuc tnh tng t nhau.
Kho chnh (primary key): Thuc tnh duy nht m t cc thc th trong mt tp thc th Kho ngoi (Foreign key): Thuc tnh ca mt
tp thc th, bn thn l kho chnh ca tp thc
th khc khc, kho ngoi dng lin kt cctp thc th vi nhau
2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL
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Cu trc ca d liu hay ca vng Mi lin kt giacc tp tin Mi lin kt mt-mt (1:1):
Mt thnh phn ca thc th ny ch lin ktvi mt thnh phn ca thc th khc vngc li.
Mi lin kt mt-nhiu (1:n):Mt thnh phn ca thc th ny lin kt vinhiu thnh phn ca thc th khc. Ngcli mt thnh phn ca thc th khc ch lin
kt vi mt thnh phn ca thc th ny.
2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL
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Mi lin kt nhiu-nhiu (n:n):Mt thnh phn ca thc th ny ch lin
kt vi nhiu thnh phn ca thc thkhc. Ngc li mt thnh phn ca thcth khc lin kt vi nhiu thnh phnca thc th ny.
2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL
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2.2 Thit k c s d liu trong h thng
thng tin k ton Yu cu mt h thng thng tin k ton: Nhn din thng tin u r a ca h thng Tm c gii php phn cng v phn mm Qun l c, khng qu phc tpm bo b mt
Nhn dng s kin kinh doanh, kinh t
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Bc 1: xc nh nhu cu thng tinBc 2: xc nh cc thc th va thuc
tnh tuong ungBc 3: xc nh mi quan h gia cc
thc th
Bc 4: to s mi lin kt thc thBc 5: chunhami quan h
2.2 Thit k c s d liu trong h thng
thng tin k ton
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CHNG 3
KIM SOT H THNG THNGTIN K TON
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Mc tiu:1. Hiu vai tr ca
HTKSNB trong
n v2. p dng nguyntc kim sottrong kim sotHTTTKT
Ni dung:1. Kim sot ni b Cc thnh phn ca HT
KSNB
Mi quan h gia cc TPca HT KSNB
2. Kim sot HTTTKTtrong mi trng x lbng my
c im Ri ro Th tc kim sot chung Th tc kim sot ng dng
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Kim sotni b
Hi ng
qun tr
Nh qun l
Cc nhn
vin khc
Hot ng huhiu v hiu quHot ng hu
hiu v hiu quThng tin
ng tin cyThng tin
ng tin cy
S tun th cclut l v quy inhS tun th cc
lut l v quy inh
3.1 HTKSNB - nh ngha v cc thnhphn cu thnh
3.1.1 nh ngha v h thng kim sot ni b
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Gii thiu khun mu KSNB caCOSO
COSO (the Committee of Sponsoring Organizations of Treadway Commission) lmt t chc thnh lp nm 1985 vi mc ch gia tng cht lng BCTC datrn nhng vn v o c kinh doanh, kim sot ni b hiu qu v qunl doanh nghip. Tham gia COSO bao gm hip hi k ton M (AmericanAccounting Association), AICPA (American Institute of Certified PublicAccountants, hip hi kim ton ni b (Institute of Internal Auditors), hip hi kton qun tr (Institute of Management Accountants) v hip hi nh qun l ti
chnh (Financial Executive Institute) . Nm 1992, COSO ban hnh khun mu kim sot ni b (Internal Control-Integrated Framework). Gm 5 thnh phn: mi trng kim sot, nh gi riro, hot ng kim sot, thng tin truyn thng v gim st. Khun mu nya ra cc nh ngha kim sot ni b v cc hng dn cho vic nh gi v thchin gia tng h thng kim sot ni b. Bo co ny nhanh chng c chp nhnrng ri nh nhng chun mc v kim sot ni b v c s dng n a vocc chnh sch, nguyn tc, p dng cho cc hot ng kim sot
Nm 2004, COSO ban hng bo co th 2: Enterprise Risk Management: integratedFramework ( 8 thnh phn mi trng ni b doanh nghip; thit lp mc tiu, xcnh s kin; nh gi ri ro; p tr ri ro; hot ng kim sot; thng tin v truynthng; gim)
2006, COSO hnh : internal control over financial reporting guidance for smallPublic companies)
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Mi quan h gia cc thnh phn
ca HTKS ni b
Tho
ngtin
Truy
enth
ong
Hoatong
kiem soat
Giamsat
anh gia
rui roMoi trng kiem soat
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3.1.3 c mt h thng KSNB tht shiu qu
Kim sot chi tiuKim sot hng tn kho
Kim sot bn hng v kho hngTrch nhim nh qun lThit lp quy ch kim sot
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3.2.1 c im t chc k ton trong mitrng x l bng my
Cu trc t chc Sphn chia chc nng Shiu bit
3.2. Kim sot h thng thng tin k tontrong mi trng x l bng my
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c im x l Chng t s dng. Cc du vt nghip v v TT khng quan
st c Xt duyt v thc hin nghip v. Cp nhp mt ln, nh hng ti nhiu
tp tin v x l t ng theo chng trnh Cc th tc kim sot c lp trnh
3.2.1 c im t chc k ton trongmi trng x l bng my
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3.2.2 nh gi ri ro trong mi trngXL bng my tnh
Ri ro trong mi trng x l bng my Ri ro trong kinh doanh Ri ro trong x l thng tin
Ri ro lin quan ti h thng
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Kim sot h thng thng tin trongmi trng x l bng my
Kim sot chung: l cc hot ng kim sot c thitk v thc hin nhm m bo mi trng kim sot cat chc c n nh, vng mnh nhm gia tng hiu quca kim sot ng dng. N bao gm kim sot cp
ton doanh nghip (entity level) v kim sot cp hotng (activity level). N nh hng ti tt c cc chngtrnh ng dng.
Kim ng dng: L cc hot ng kim sot c thitk v thc hin ngn nga, pht hin v sa cha saist, gian ln trong qu trnh x l nghip v ca mtchng trnh x l. N l kim sot cp hot ng (activitylevel)
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3.2.4 Kim sot chung trong h thngk ton bng my
T chc qun l Kim sot pht trin h thng Kim sot s dng v bo dng h
thngKim sot thit bKim sot phn mmKim sot truyn thng
Kim sot nhp liuKim sot lu trKim sot d phng
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Trng phng CNTT
BP phn tch
v thit kBP
Lp trnhBP
Vn hnhBP
Nhp liuQun lti liu
BP
Kim sotQun ld liu
T chc qun l
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Kim sot pht trin h thng
Mc tiu Pht trin HT t yu cu ca ngi s dng Pht trin trong thi gian v chi ph ph hp Vic pht trin c u quyn, cho php Pht trin da trn k hoch ch o di hn
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Kim sot pht trin h thng
Cc th tc khi thc hin cc thay i ln h thng:Phi c chp thun ca cc cp qun lYu cu s tham gia ca b phn s dng v kim ton
ni b (nu c) trong vic pht trin h thng
H thng mi nn c th nghim cho tng chngtrnh ring v cho ton b h thng
Ti liu lin quan n thay i h thng phi c tphp v lu tr hp l tin cho vic tham kho khi cnthit
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Kim sot pht trin h thng
Cc ti liu cn thit ca h thng Cc bo co m t v lu trnh by v h thng v
chng trnh Ti liu hng dn s dng h thng
Cc th tc kim sot m nhn vin vn hnh v ngis dng cn phi tun th
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Kim sot S dng v bo dng h thng
Mc tiu: H thng ch c s dng cho cc mc ch c
DN quy nh
Quyn truy cp vn hnh h thng ch c giao chocc nhn vin c trch nhim Cc sai st trong qu trnh x l c pht hin kp thi=> m bo h thng vn hnh theo ng yu cu
c thit lp
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S dng v bo dng h thng
Kim sot tip cn hin vt vi cc thitb my tnh, truyn thng
Kim sot cch s dng thit b Kim sot an ton mi trng ca thit b Kim sot s dng phn mm
Kim sot truyn thng
Kim sot truy cp d liu, phn mm, hs.
Kim sot lu tr d liu
Kim sot m bo an ton trong cctnh hung bt ng
Kim sot thit bKim sot PM
Kim sot truynthng
Kim sot truycp
Kim sot lu tr
K hoch dphng
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Kim sot thit bMc tiu. m bo an ton v mt k thut v hin vt
Th tc Hn ch tip cn hin vt: quy trnh, thit b kim sot
An ton k thut: Thng c thit k trong thit b
An ton s dng To mi trng tt ni t thit b, nhit , m, in nng..
Ti liu hng dn s dng v x l khi khi gp s c
Cc thit b lu tr ngoi phi kim tra k trc khi s dng
Cc thit b phn mm kim sot an ton h thng v s dng Thng xuyn kim tra pht hin kp thi h hng, sai st
thay th, sa cha thit b ph hp
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Kim sot phn mm
Muc tieu: KS c hoat ong xlycua phan mem m bo an toan chophan memThutuc An toan hien vat thiet blu tr phan mem, ni lu tran toan An toan logic phan mem:
Kiem soat ngan nga: Xem kiem soat truy cap Kiem soat phat hien: Thng xuyen oi chieu phan mem goc vaphan mem ang sdung
Kiem soat xlyphan mem: cac yeu cau
Phan mem phai tao c dau vet kiem toan:
Sa cha dlieu: khong cho sa trc tiep sau khi , lu trchnh thc,chuyen so, khoa so, phai sa bang but toan khac.
Ghi nhan tong viec truy cap HT, sa cha, : ghi lai thi gian, phanhetruy cap, Dl bsa
Solieu tong hp phai tong hp tchi tiet
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Kiem soat lu trdlieu
Muc tieu. am bao an toan lu trdlieu
Thutuc
Phan loai dlieu theo mc oyeu cau bao ve
Lap thutuc ghi dphong dlieu: nh kythi gian;
phng phap ghi dphong loai dlieu theo mc oyeucau bao ve
Tao nhan tap tin: nhan ben ngoai vanhan do may tao
ieu kien moi trng a iem lu trtap tin dphong:
nhiet o, am, bui v.v Thng xuyen kiem tra dlieu lu tr
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Kiem soat lu trdlieu
Thutuc ghi dphong dlieuGhi dphong ay utat cacac dlieuGhi dphong ay utat cacac chng trnh ng dungKiem tra noi dung ghi dphong: chnh xac vaay uGhi dphong nh ky: kieu dphong tong hoac
Ong- cha- conLu trban ghi dphong ni khac
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Kiem soat truyen thong
Muc tieu. am bao antoan truyen thong thongtin.
Thutuc:Goi kiem tra ngc
lai: Call backmodem
Mahoathong tinc gi hoac
truyenNetwork Control
Log
Gian lan: Chan ng truyen
thong
ong giangi nhantin
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Kiem soat truy capMuc tieu. Kiem soat viec truy cap hethong ean toan dlieu, chng
trnh xlyThutuc
Phan chia trach nhiem, quyen shu dlieu theo tng cap hoatong, theo chc nang
Phan chia trach nhiem theo mc truy cp
S dng mt mtruy cp
S dng tp tin phn quyn truy cp vaghi nhan thong tintruy cap
Nhan dang ngi sdung: account user, ac iem sinh hoc (sinhtrac hoc): van tay, giong noi
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Kehoach dphong
Muc tieu. am bao HT hoi phuc nhanh khi thien tai, hoahoan,phahoai hoac nhng bat trac xay raThutuc
Thng xuyen cap nhat kehoach dphong
Lap KH dphong
Tao vtr xlydphong; Vtr lu trDL dphong Lu trdphong thng xuyen
Xac nh cac hethong ng dung quan trong-u tien kiemsoat vakhoi phuc trc
Phan chia trach nhiem thc hien kehoach dphong vakhoi
phuc trung tam dlieu: Nhan s, qui trnh
Mua bao hiem tai san cho hethong vatrung tam dlieu
Huan luyen nhan vien x ly trong trng hop cap khan cap
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3.2.5 Kim sot ng dng
3 Lahoat ong kiem soat anh hng ti tng ngdung hay chng trnh xlycuthevi muc tieuam bao tnh ay u, hp le, chnh xac cua xlynghiep vu
Dlieu
au vao
Quatrnhnhap lieu
KS xly
KS ketquaxly
KS nhaplieu
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Kim sot nhp liu
Kim sot ngun d liuKim sot ngun d liu nhm m
bo rng d liu nhp vo l hp l. cc
th tc kim sot c th gm: Kim tra vic nh s trc cc chngtgc
Sdng cc chng tlun chuyn
Chun y v ph duyt nh du sdng Dliu nhp ngay ti thi im bn
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Kim sot nhp liu
Kim tra qu trnh nhp liu Kim tra tnh tun tkhi nhp liu Kim tra du (>0 hay
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Kim sot nhp liu
Kim tra qu trnh nhp liu Kim tra dung lng vng nhp liu Thng bo li y vhng dn sa li
nh dng trc khi nhp liu Sdng cc gi trmc nh v to s t
ng
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:
Kim sot qu trnh x l d liu
Kim sot x l kim tra s chnh xcca thng tin k ton trong qu trnh x ls liu, loi tr cc yu t bt thng trong
qu trnh x l v m bo cho h thngvn hnh nh thit k ban u. Kim sotqu trnh x l d liu v kim sot bo tr
tp tin bao gm cc th tc sau
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Kim sot qu trnh x l d liu
Kim tra rng buc ton vn d liu Kim tra d liu hin hnh
Kim sot trnh t x l d liu Kim sot tng bc
Kim tra Sp xp tt In nht k Cp nht
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Nhpliu
Kim tratnh c
thc
Sp xp ttnghip v
In nht k Cp nhttp tinchnh
Bo co
Bo co
kim sot
Bo co
Bo co
kim sot
Bo co
Bo co
kim sot
Bo co
Bo co
kim sot
S nghip v x l: 87Tng s tin x l:57.152
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Kim sot qu trnh x l d liu
Nhn bit tp tin mt cch hu hnh Sdng cc gi trmc nh Kim tra dliu ph hp Bo co cc yu t bt thng i chiu vi dliu ngoi h thng i chiu gia tng hp vi chi tit Kim sot chuyn i tp tin dliu. Lp trnh cc kim sot
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Kim sot thng tin u ra
Kim sot thng tin u ra bao gmchnh sch v cc bc thc hin nhmm bo s chnh xc ca vic x l sliu. Vic kim sot c th c thc hinthng qua cc th tc sauXem xt cc kt xut nhm m bo nidung thng tin cung cp v hnh thc phhp vi nhu cu s dng thng tin. i chiu vi kt xut v d liu nhpthng qua cc s tng kim sot nhmm bo chnh xc ca thng tin
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Kim sot thng tin u ra
Chuyn giao chnh xc thng tin n ngi sdng thng tin. m bo an ton cho cc kt xut v thng tin
nhy cm ca doanh nghip
Quy nh ngi s dng phi c trch nhimkim tra tnh chnh xc, y v trung thc cathng tin sau khi nhn thng tin, bo co.
Quy nh hy cc d liu , thng tin b mt saukhi to ra kt xut trn giy than, trn cc bn in
th, cc bn nhp, Tng cng cc gii php an ton h thngmng trong trng hp chuyn giao thng tintrn h thng mng my tnh
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CHNG 4
CC CHU TRNH K TON
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Chu trnh doanh thu
Ngun: http:www.eac.vn
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4.1.1 Cc hot ng kinh t trong chu trnhdoanh thu
Chu trnh doanh thu gm cc nghip v k ton ghichp nhng s kin pht sinh lin quan n vic to doanhthu v thanh ton. Cc s kin kinh t xy ra trong chu trnhdoanh thu:
1) Nhn t hng ca khch hng.2) Giao hng ha hoc dch v cho khch hng.3) Lp ho n v ghi nhn doanh thu4) Nhn tin thanh ton.
4.1 Chu trnh doanh thu cc
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4.1.2 S d liu cp tng qut chu trnh doanh thu
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Nhn t hng ca khch hngBc ny bao gm tt c cc hot ng lin quan n vic
cho hng v x l n t hng:Chc nngny gm ba hot ng chnh sau:
Tr li yu cu mua hng t khch hng Kim tra v ph chun tn dng i chiu lng hng tn kho
B phn tham gia xly: B phn bn hng B phn tn dng
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Quyt nh chnh v thng tin cn sdng: Quyt nh lin quan n chnh sch tn dng bao gm vic ph
chun hn mc tn dng Thng tin v hng tn kho v tnh trng n ca khch hng
Chng t, s sch sdng n t hng Lnh bn hng Phiu ng gi
Nhn t hng ca khch hng
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Nhn vin giao hng chu trch nhim nhn v giaohng cho khch hng.
Quyt nh chnh v thng tin chnh cn sdng:
Xc nhphng thc vn chuyn: Chuyn thng Thu vn chuyn Nhn hng
Giao hng ho v dch v cho khch hng
Chng tsdng Phiu xut kho Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu vn chuyn)
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Hai hot ng c thc hin trong giai on ny l: Lp ho n Xc nh ngha v thanh ton
Lp ho n v ghi nhn doanh thu
Quyt nh chnh v thng tin cn sdng: Thng tin v hng bn, tr gi, thu phi np Thng tin v khon n ca khch hng so snh vi hnmc tn dng ca mi khch hng Giy bo tr tin phi thng bo phng thc thanh ton,thi gian, a im thanh ton Mt bng k nghip v lit k cc nghip v pht sinhtrong thng v thng bo cho khch hng v s d hin hnh
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H thng lp ho n Lp sau Lp trc
Lp ho n v ghi nhn doanh thu
H thng theo di n Theo di chi tit tng ho n Theo di s d
Chng tsdng Ho n bn hng Giy bo tr tin Bin lai, th, v
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Thu tinQuyt nh chnh v thng tin cn sdng:
Gim thiu kh nng mt cp tin mt K ton phi thu phi xc nh c s tin khch hngthanh ton cho khon n no, ho n no, chit khu chng
Chng tv s sch sdng:
Phiu thu Giy bo c
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4.1.3 Bo co
Bng k nghip v
Bo co kim sot.
Bo co c bit. Bo co khch hng. Bo co phn tch khon phi thu theo thi hn n. Bo co tin thanh ton hay bng k tin thanh ton. Bo co phn tch bn hng.
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Quy trnh x l cng n phi thu khch hng Qui trnh x l tr li hng ho Xo n phi thu KH
Quy trnh x l thu tin bn hng
4.1.4 Quy trnh xlynghip v
Quy trnh x l bn chu
X l bng tay
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i vi h thng x l trn nn my tnh khng c hnhthc s m cc d liu c lu tr trong cc tp tin/ bng d liu di dng s. Dng thc rt khc bit theocu trc tp tin v phng thc x l d liu. Bng sauminh ho cho cu trc ca cc bng d liu c s dngtrong chu trnh doanh thu
X l bng my
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MSHD, MSHH, soluong, dongiaban, VAT%,thanhtien
Chitiethoadon
Sohoadon, Ngayhoadon, ngaydenhan,congtienhang, congVAT,, MSPGHHoadon
MSPGH, MSHH, SoluongChitietgiaohang
MSPGH, Ngaygiao,, MSLBHGiaohang
MSHH, Tenhang, quicach, donvitinh,.. ,SHTKhanghoa
Hanghoa
SoLBH, MSHH, Soluong, dongiaChitietLBH
Msdieukhoan, MSKH)NgayYCgiaoMSLBH, SoLBH, NgayLBHLenhBanHang
MSKH, Hoten, Diachi,, SHTKPhaiThuKhachhang
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Quy trnh x l hot ng thu tin
Quy trnh x l bn chuX l bng my
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4.1.5 Cc H KS trong chu trnh doanh thu
1. Th qu hoc nhn vin thu ngn c th n cp tinmt khch hng thanh ton trc khi khon tin mt
c ghi nhn l doanh thu2.i ng nhn vin bn hng c th lm cho cng tycam kt mt lch giao hng m nh my khng th png
Ri ro i vi chu trnh doanh thu:
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3. Ri ro n t hng c th c chpnhn m c nhng iu khon hoc iukin khng chnh xc hoc t khch hngkhng c ph duyt
4. Nhn vin bn hng c th cp qu nhiuhn mc bn chu cho khch hng ymnh doanh s bn hng v do lmcho cng ty phi chu ri ro tn dng qumc
Ri ro i vi chu trnh doanh thu
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Ri ro i vi chu trnh doanh thu
5.Cng ty c th giao cho khch hng s lng hnghoc quy cch khng chnh xc lm cho khch hngphn nn, khng chp nhn hng ho giao hocdn n nhng chi ph ph thm khng cn thit,
chng hn nh giao hng thm ln na hoc ph vnchuyn ph thm6. Xut hng khi cha c php hoc bi nhn vin
khng c thm quyn
7. Nhn vin lp ho n c th qun lp mt s hon cho hng ho giao, lp sai ho n hoc lpmt ho n thnh hai ln hoc lp ho n khngtrong khi thc t khng giao hng
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Ri ro i vi chu trnh doanh thu
8. Ghi sai khon phi thu khch hng, qun lcng n khng tt dn n vic gia tng nxu, khng thu c tin
9. Mt tin khch hng thanh ton n
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1. Quy bnhng vathuquy2. Th qy vasci
1. Bphn nhn th tnvathuquy2. Bphn nhn th tn
vachi tit ti khonphi thu
3. Th quyvachi tit tikhon phi thu
4. Th qy vasci5. Chi tit TK phi thu
vasci
1. BP ghi thng va bnchu
2. Bphn kho vagi hng
3. Chi tit tikhon phi thuvasci
Phn chia trch nhim
Bn thu tin linThu tin khch hngBn chu
BNG TM TT TH TC KS BN CHU, THU TINKHCH HNG, BN THU TIN LIN
Thc hnh kim sot
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1. Chng t ban
ua. c chun btrc khi yucu khchhng thanh
tonb. c nh strc
c. Tng kim sotc thit lp
cho mi kplm vic
1. Chng t ban
ua. Lit k giy bogi tin c lpbi nhn vin nhnth tn ngay khi
m th tn nhntin b. Lit k giybo gi tin phic nh strc
1. H bn hng
a. Ch c lp khinhn c H cakhch hngb. c nh strc
c. Vic bn chu phic chp thun bibphn bn chud. Gia c da trnbn lit k gia hin
hnhe. c KS trc khigi hng cho khchhng
Thc hnh kim sot
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2. Nhn tina. Gi ngnhng hng
ngy ton btin nhncb. Xc nhnbn gi tin
2. Nhn tina. Gi hng ngyton b tin nhn
vo ngn hngb. Xc nhn bngi tin
2. Hng hoa.a. Hoa n bn hngc chp nhn
b. Slng c m clpc. Ch gi n cho khchhng khi nhn c hoan bn hng t b phn
ghi t hng
Thc hnh kim sot
Th h h ki t
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3. Bn hng.
a. Tng kim sotc thit lp hngngy
3. Chi tit TK phi
thua. Chuyn shngngyb. Tng kim sotc thit lp hngngyc. Bo co khchhng gi hngthng
3. Chi tit TK
phi thua. Chuyn shngngyb. Tng kim sotc thit lphng ngyc. Bo co khchhng gi hngthng
d. Bng chi tittheo thi gianc lp hngthng
Thc hnh kim sot
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4. Sci.a. S dng chng tghi schun
b. Tng kim sotc so snh hngngyc. Ghi nht kyhngngy
4. Scia. S dng chngtghi schun
b. Tng kim sotc so snh hngngyc. Ghi nht kyhngngy
4. Sci.a. S dng chngtghi schun
b. Tng kim sotc so snhhng thngc. Ghi nht kyhng ngy
Thc hnh kim sot
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Kim sot ng dng trong chu trnh doanh thu Ri ro trong qu trnh ghi nhn d liu. Ri ro lin quan ti qu trnh x l, lu tr thng tin Ri ro lin quan ti bo co.
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Chu tr nh chi ph
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Ngun: http.www.eac.vn
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1) Doanh nghip t hng hay dch v cn thit
2) Nhn hng hay dch v yu cu3) Xc nh ngha v thanh ton4) Doanh nghip thanh ton tin.
4.2.1 Cc hot ng kinh ttrong chu trnh chi ph
4.2 Chu trnh chi ph
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4.2.2 S dng dliu cp tng qut
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t hng
Bc ny bao gm tt c cc hot ng linquan n vic la chn nh cung cp v t hng:Chc nngny gm ba hot ng chnh sau:
Nhn yu cu hng ho dch v t cc b phn La chn nh cung cp Lp n t hng
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Quyt nh chnh v thng tin cn sdng: Quyt nh lin quan n vic la chn nh cung cp Thng tin v hng tn kho, nh cung cp
Chng tsdng Phiu yu cu hng ho, dch v n t hng
Giy xc nhn n t hng ca ngi cung cp
t hng
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Nhn hng
Bc ny bao gm tt c cc hot ng lin quann vic la nhn hng ho, dch v t nh cung cp:
Chc nngny gm hai hot ng chnh sau: Kim hng i chiu hng nhp
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Chng t s dng Phiu nhp kho Bo co nhn hng Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu dch v vn chuyn)
Nhn hng
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Nhn hoa n, ghi nhn n phi tra
Chc nngny gm hai hot ng chnh sau: Nhn ho n t nh cung cp
Ghi nhn nChng tsdng
Ho n bn hng Giy bo tr tin
Bin lai,bin nhn, th, v
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Thanh ton cho nhacung cpChc nngny gm cc hot ng chnh sau:
La chnphng php thanh ton Xt duyt thanh ton Lp chng t thanh ton Xc nhn thanh ton Gim n phi tr
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Thanh ton cho nhacung cpChng t s dng
Phiu chi U nhim chi, giy bo n
H thng theo di chi tit thanh ton vi ngi
bn H thng theo di thanh ton theo ngi bn H thng theo di thanh ton theo chng t
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4.2.3 Quy trnh xlynghip v
X l bng tay Quy trnh x l mua chu Quy trnh x l chi tin
X l trn nn my tnh Quy trnh x l nghip v mua hng bng my
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H THNG X L TRN NN MY TNH
Mahang, sodathang, soluong, dongiaHangmua - (chi titt hng )
Sodathang, ngaydathang, soyeucaumuahang,
manhacungcapDathangmua
Manhacungcap, ten, diachi, soduphaitraNhacungcap
M hng, tn hng, n gi tn, s lng tnHang
Mahang, soyeucau ,soluongHangmua (chi titmua hng)
SoH, ngayyeucau, makho, ngaygiaohang,dieukhoanthanhtoan
H
Thuc tnhTn bng
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sotaikhoannganhang, manganhang, sotienTienguinganhang
sovoucher, sohoadon, manhacungcap, sotienThanhtoan
Mahang, sohoadon, soluong, dongiaHangmua-hoadon
Sohoadon, ngayhoadon, sodathang, manhacungcapHoadon
Mahang, Sophieunhap, soluongHangmua
nhanhang
Sophieunhap, ngaynhap, diadiemnhan, sodathang,
manhacungcapNhanhang
H THNG X L TRN NN MY TNH
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4.2.4 Bo co
Bng k nghip v:
Bo co kim sot.
Bo co c bit.
Bo co cng n phi tr
Bo co chnh lch Bo co yu cu tin mt
Bo co nhacung cp
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4.2.4 Th tc kim sot trong chu trnh chi ph
Trong chu trnh chi ph, cc ri ro thng xy ra khi xl nghip v l:
1) Yu cu nhng mt hng khng cn thit, hoc c
lp bi nhng ngi khng c u quyn2) Nhn vin mua hng c th chn nh cung cp mkhng bn hng ho/dch v ph hp nht hoc mcgi thp nht c th v nhn vin ny nhn tin hoa
hng khng c php t nh cung cp
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3). Hng nhn c khng ng nh hng muahng v chng loi hng, s lng hoc cht lng.
4) Hng c nhn bi nhng ngi khng c uquyn, khng ng trch nhim.
5)Thanh ton khng ng ngi bn hoc thanhton cho nhng hng khng nhn c, hockhng ng t hng mua.
6)Thanh ton khng ng k hn lm nh hng tiquan h mua bn sau ny.
4.2.4 Th tc kim sot trong chu trnh chi ph
Th h t tiM d hM h t khH kim
KIM SOT CHO NGHIP V MUA HNG
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- K ton phi tr &Th qu hoc k tonNH
-Th qu hoc k tonNH & k ton ghi sci
- K ton phi tr & kton ghi s ci
1.Mua hng vk ton phitr
- Mua hng v KTphi tr- KT vt t v khohng- Nhn hng v khohng
Phnchiatrchnhim
U quyn: k tonphi tr, th qu.Xt duyt: Trng tiv
U quyn: Phtrch b phn cnhu cu; Nhnvin mua hngXD: Qun l muahng
U quyn: Phtrch b phn c nhucu; Nhn vin muahngXt duyt:Qun lmua hng
Uquynv xtduyt
Thanh ton tinMua dch vMua hng tn khoH kim
sot
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Phiu chi, unhim chi
c lp datrn chng tthanh ton
nh s trcPhi c k bingi c thmquyn (k tontrng hoc gim
c)
Ghi nhn vic nhn cdch v trnbn sao ca t
mua hng
Phiu nhp khoc lp khinhn hngPhiu nhp khoc nh s
trcKim tra slng, cht lnghng khi nhnhng
Cc b phn lin
quan kim trahng mt cchc lp
Bo van tonti sn
Chng t gc1 Yu cu mua1 Yu cu mua
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Chng tgcKim tra tnh
y chnh xcca b chng tgc (c bit hon bn hng)ng du chitin vo chng tngay khi k sc
1. Yu cu muahng
- c bt ut b phn sdng- c chpthun
1. Yu cu muahng
- Da trn imb sung v slng b sung- c chpthun nu l thng c bit
Chngt
2. t hng muaChc lp khi c yu cu
2. thng mua
Ch c lp khi c yu
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p ymua hng
c nh s trcChn ngi bn t danh schngi bn c chp nhnKim tra cn thn cc iukin v gi,cc iu kin khc
trong t hng
p ycu mua hng
c nh s trcChn ngi bn t danhsch ngi bn c chpnhnKim tra cn thn cc
iu kin v gi,thanhton ,ca t hng
Chng t
3. B chng t3. B ch ng t thanh
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3. B chng tHo n c gi trc
tip cho k ton phi trCc CT c nh strcCc CT lin quan: yu
cu mua hng, t hng
mua,phiu nhp kho,HBH (bn gc)Kim tra i chiu ccchng t
3. B ch ng t thanhton
Ho n c gi trc tipcho k ton phi trCc chng t c nh strcCc chng t lin quan trong
b chng t: yu cu muahng, t hng mua,phiu nhpkho,ho n bn hng (bngc)Kim tra i chiu cc chngt
Chng t
KIM SOT NG DNG TRONG CHU TRNH CHI PHKIM SOT NHP LIU
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CHNG 5
PHT TRIN H THNG THNG TINK TON
5.1 Tng quan vpht trin hthng
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+ Mc tiu pht trin h thng
+ Nhn s tham gia trong qu trnh pht trin hthng
+ Chu trnh pht trin h thng
K hoch chnh
Phn tch Thc hin
Vn hnh
Thit k
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5.2 Phn tch hthng
+ Tm quan trng ca phn tch h thng+ xut nghin cu h thng+ Cng c phn tch h thng
+ Kho st sb+ Nghin cu tnh kh thi+ Bo co phn tch h thng
5.3. Thit kh thng
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+ Tm quan trng ca thit k h thng
+ Thit k sb
- Thit k cc thnh phn ca h thng Kt xut
D liu Phng thc x l Nhp liu u vo
- Bo co thit k s b- Xc nh cc ngun lc cho h thng
+ Thit k chi tit
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5.4. Thc hin h thngC 5 hot ng chnh xy ra trong giai on ny l:
Ci t thit b Lp trnh
Hun luyn Kim tra Chuyn i.
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5.5. Vn hnh h thng Xem xt v nh gi Bo dng h thng
Kton chi ph h thng
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