TAP CHi CONG THlTtfNG
BAO CAO DONG TRONG EXCEL CAI NHIN M 6 I K H I XAY D I T N G BAO CAO
• PHAM VIET PHadNG - VO TH! LIEN
TOM TAT:
Bao cdo dpng Id loai bdo cdo giup tfuy xua't ngtfdc dff lieu, ttf bao cao tdng hdp vdi nhffng thao tdc rd't ddn gian nhtf kich chupt hay kleh diip chudt, chiing ta cd thd tra ngtfdc lai bdo cdo tdng hdp do dtfdc tao ra ttf cdc bdo cao chi tie't nao, dff lieu gd'c de tao ra dtfdc nd Id nhffng dff lieu nao. Bdo eao ddng cd y nghia ra't ldn dd'i vdi nhd quan ly, nd khdng chi giiip cdc nha quan ly CO edi nhin trffc quan, sinh dpng ve kd't qua boat ddng kinh doanh eiia doanh nghidp ma con giiip nhtfng ngtfdi lam trong cdng tac quan ly co thd tra ctfu vd kidm soat sd' lidu. Ngoai ra, tim hidu va nghidn ctfu ve bao eao dpng se giup eac ban sinh vidn chii dpng, sdng tao trong vide tfng dung cdng nghd di tao ra cdc loai bdo cao phu hdp vdi ydu cau de ra khi ra trtfdng.
Tff khoa: Bao cdo ddng, nha quan ly. Excel.
1. Dgt va'n dd
Bao cdo Id khau cud'i cung trong mpt ky kinh doanh cua doanh nghiep, nd cho thd'y todn bd btfc tranh ve ke't qud boat ddng sdn xua't - kmh doanh ciia doanh ngbidp trong nam. He thd'ng bdo cdo ciia doanh nghiep dtfdc chia thanh bao cao tai chinh va bdo cdo quan tri. Bao cdo tdi chinh Id nhffng bao cao cung cd'p thdng tin cho cdc dd'i tffdng ben ngoai doanh nghidp, nhffng bdo cdo ndy doanh nghidp bat budc phai lap vd da cd hffdng ddn cung nhff bieu mau khi lap bao eao, cdc thdng tin trdn bdo cao dffde trinh bay dffdi dang bang bidu. Ngffdc lai, bdo cdo quan tri la nhffng bdo cao cung cap thdng tin cho cdc dd'i tffdng bdn trong doanh ngbidp, nhffng bdo cdo nay thffdng khdng cd khudn mdu vd tinb hnh boat rd't cao, do do viec tao ra cac bdo eao quan tr; theo yeu cau eua nhd quan Iy ddi bdi ngffdi tao bdo cdo phai co trinh dp nhd't dinh. Vdy Idm sao de tao ra cac bao cdo mpt each bidu qua, nhanh chdng ma van ddp ffng dffde cdc yeu cau quan ly do chinh la ndi dung ma bdi vid't mudn de cap.
2. Tdng quan v l bao cao trong doanh nghidp 2.1. Bdo cdo thdng thUdng (Bdo cdo tinh) Trong qua trinh lam bao cdo theo cdch tuin tif thi dau tien bat ngudn chiing ta phdi cd dff lidu gd'c. Dff lieu gd'c theo each nhin ciia kd' todn do chinh la cae chtfng ttf thu thdp dtfdc ttf boat ddng nghiep vu ciia doanh nghidp, eon theo cdch nhin ciia tin hpc nd chinh la cae tdp tin chtfa danh muc ma vd cac tdp tin nghiep vu sau khi chiing ta tidn hdnh nhap cdc dff lieu dau vao. Ngtfdi lam ke todn nhap ede chffng ttf phat sinh, ngtfdi lam kho thi nhdp cac phid'u nhap, phie'u xua't, ngtfdi lam thd'ng ke thi phai nhdp cdc phie'u khao sdt.. Vdy thi dff lieu tff chffng tff phdt sinh, phid'u nhap, phie'u xud't, phie'u khao sdt ndi tren sau khi dtfdc nhap vdo cac tdp tin danh muc va tdp tin nghidp vu do chinh la dff lidu gd'c. Ttf cac dff lieu gdc nay, trong edng tde thd'ng ke, bao cdo chiing la phai di gdp nhom lai. Cdng tac gdp nhdm lai theo tffng chi tieu mpt thi ta goi la bdo cdo chi tid't (hay theo cdch gpi cua Ke'toan dd Id qud trinh ghisd).
Bao cao chi tie't ban chdt ciia nd la bdo cdo nhdm
138 So 9 - T h a n g 5/2019
QUAN TR!-QUAN IV
theo tffng dac tinh ciia dd'i tffdng quan ly. Trong ke'toan, tff cdc chffng tff gd'e nhdm theo he thd'ng taikhoanchiing ta t a o r a s d c a i c a c tai khoan H I , 131, 331,,,. Ddng thdi tff cdc tai khoan tdng hdp, nhdm theo ede dd'i tffdng qudn ly chi tie't ta cd cac sd chi tid't cac tai khoan, Ta hidu rang mdi mdt bdo cdo chi tie't se nhdm thdng tin theo mpt dd'i ttfdng ndo dd. Vd ttf cdc dd'i ttfdng ndy ngtfdi ta se can ldm ra mdt bao cdo tdng quat hdn theo cac dd'i tffdng tbi do la bao cdo tdng hdp. Bdo cao tdng hdp se nhdm ttf cac bao cdo chi tie't vao thanh mpt bdo cdo neu bat dtfdc ve cac dd'i ttfdng cdn quan ly, Ndi each khac, vdi bao eao tdng hdp, ta chi quan tam de'n sd' tong md thoi, Nhff vay, ban chd't ciia qud trinh tao bao cao thdng thtfdng la di tff chi tid't dd'n tdng qudt.
Hifiti 1: Quy trinh tgo bao cao ttiong thifdng
Quy trinh tao bao cdo ddng hodn todn khac so vdi bdo cao thdng thffdng. Xud't phat didm ciia tao bao cdo dpng chinh Id nhffng bao cao tdng hdp. Tff bao cdo tdng hdp tid'n hdnh tra ngtfdc lai cac bdo cdo chi tid't vd dff lieu gd'c cd lien quan. Tff dff lidu gd'c ndy ngffdi ta se tid'n hdnh mdt cdng vide la di kiem soat, tra cffu dd xet va co the la ehinh stfa lai dff lieu gd'c de xac dinh dffde dff lieu gdc da diing.
Dff lieu gd'c da dung thi bao cao tdng hdp ciia chiing ta se dtfdc chinh stfa lai theo dff lieu diing.
He thd'ng nay, ngffdi ta gpi Id he thd'ng bao eao trich xua't ngffdc hay phffdng phap bad cao dpng - Bdo cao Drill Down.
Hinh 2: Quy trinh tgo bao cao dgng
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2.2. Bdo cdo dong (Drill Down Report) Mdt vd'n de dat ra Id trong qua trinb quan ly ciia doanh nghidp, nhffng nhd quan ly hay nhffng ngffdi kiem soat sd'lieu se quan tdm dd'n sd'lieu tdng hdp trffdc. Khi nhin vad sd' lieu td'ng hdp hp se quan sat dien bid'n ciia vd'n dd, xem xet stf bid'n ddng ciia van de dd gay dnh htfdng nhff the nao den boat dpng cua td chffe minh. Tff nhffng dien bie'n ve sd'lieu do, nha quan ly mud'n bie't dffde la de cd dtfdc con so' nay thi ngudn dff lieu bat ngudn ttf dau? Ndi each khac, dd chinh la viec chung ta di tra ngffdc lai bao cao tdng hdp dffde tao ra ttf cac bdo cao chi tid't nao. Va cung nhtf vdy ttf bao cdo chi tid't chiing ta mud'n bid't la nhffng dff lieu gdc tao ra nd la nhffng dff lieu ndo?
Dd'i vdi bdo cao thdng thffdng viec tra ngffdc lai nhff vay thtfdng ton nhieu thdi gian md khdng hidu qua. Xud't phat ttf y ttfdng dd, mpt loai bao cdo ra ddi giiip giai quye't va'n dd trdn dd chinh la bdo cdo dpng.
. Gac bao cao chi tiet i (Cac bao cao tfing hc?jp 1
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3. LgTi ich cua bao cao dOng
Thd nhdt: Dtf lieu dtfdc phdn ca'p d cdc mffc dp khac nhau. Drill Down se mang de'n cho ngffdi stf dung bao cao cdi nhin sdu sac hdn ve dff lieu bang each cho phep ngffdi stf dung thd'y dffde dff lieu nao tao nen sd'lieu dang phan tieh bang mdt cu kich chudt Ddy la ffu didm ldn nhd't cua bao cdo dpng so vdi bdo cdo thdng thffdng, nd'u bdo eao thdng thffdng ehi hien thi thong tin dffdi dang bang bieu, khi cd tac dpng vao bdo cdo, bdo cao vdn gitf nguyen cd'u triic ban dau ma khdng thay ddi. Nhtfng vdi bdo eao ddng, nd the hien diing nhtf ten goi, khi ngtfdi sff dung tdc ddng vdo bdo cao (di chuyen chupt hay kich chudt) bdo cao se ttf dpng truy xud't de'n bao cdo chi tie't hay dff lidu gd'c tffdng tfng. Tinh phan cd'p ciia dtf lieu nay mang lai rd't nhieu ldi ich khdng chi dd'i vdi doanh nghiep, ma cdn dd'i vdi nha quan ly vd ca nhan vien.
- Dd'i vdi nhd quan ly:
+ Bao cdo dpng giiip nha quan ly eo cai nhin tdng quan de'n chi tie't ve boat dpng ciia doanh nghidp, tff do phdt hien ra cac dd'i tffdng qudn ly
So 9-Thang 5/2019 139
TAP CHi CQNG THIfdNG
dem lai nhieu ldi ieh cho doanh nghiep tff do ed phtfdng htfdng dd eac do'i ttfdng tid'p tuc phdt huy ldi ich cho doanh nghiep. Ddng thdi, nhin vao so' lieu tdng qudt nhd quan ly cung ed the phdt hien ra cac dd'i ttfdng quan ly boat ddng chtfa hidu qua, tim ra nguyen nhan, dtfa ra cac bien phap eai thien len nhffng dd'i ttfdng do.
-I- Vdi mdt cii kich chudt, nhd quan ly ed the kiem tra, rd sodt lai dff lieu gd'c do do no se giam thieu rat nhieu gian lan trong cdng tae bdo cao.
Ngffdi nhdn vidn lap bao cdo phai chii ddng vd giam thieu sai sdt ve sd' lidu trffdc khi nop bdo cdo cho cap trdn.
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' Dd'i vdi ngffdi nhdn vien trong doanh nghiep:
Nhan vien khdng phai di giai trinh so' lieu vdi cd'p tren vi hp se ttf tim ngudn gd'c sd' lieu ttfng cap ciia bdo cdo ngay tren bdo cao ddng.
Thd hai: Ndng cao chd't Itfdng ciia bao cao.
Drill Down cho phep ngffdi dung phdn tich ciing mdt dff lieu thdng qua cae bdo cao khac nhau, phdn tich vdi cdc tinh ndng khde nhau va thdm
chi hien thi bao cao thdng qua cac phffdng phdp trffc quan khac nhau. Bao cdo thdng thffdng chi hien thi bao cao dffdi dang bang bieu, ne'u cd bieu do di kem thi thffdng d trang thai tmh. Vdi bdo cao ddng, nhffng bieu &6, binh anh trd len
"dpng" va linh boat hdn rd't nhieu, chiing tff ddng thay ddi phu hdp vdi so' lieu dtfdc cap nhdt de'n, (Hinh 4).
Thd ba: Cai thien hieu sua't tao bao cao. Vide tao bao cdo ddng trong Excel so vdi viec lap trinh tren cdc ngdn ngff lap trinh khac Id ddn gian hdn ra't nhidu. Ngffdi tao bdo cdo khdng phai viet code, md ehi can nam rd nguydn ly boat ddng ciia duy nha't mdt ham - dd Id hdm BS_SQL.
Lam bdo cdo ddng trong Excel bang Add- In A-Tools ed thd chay nhanh va ddng hdn bat ky each lap cdng thifc Excel thdng thtfdng ndo bdi le: Phffdng phdp lam bao cao thdng thffdng trong Excel Id phai lam nhieu cdng thffe gdp lai rdi copy, sau do tie'n hanh Ipc theo cac tieu thffc nhd't dinh.
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4. T ^ O bao cao ddng trong Excel Bdo cdo ddng Id khdi niem ldm bdo cdo da c6 tffldu trdn the gidi. Khi Idm Excel do vffdng phai mdt vdi vd'n de ky thudt khd khan ma chiing ta chffa the lam dffde hoac ed lam thi phai tdn rat
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nhieu cdng stfc. De tao bdo eao ddng trong Excel ma khdng td'n nhidu thdi gian lap trinh, tdc gid stf dung phdn mdm Add-In A-Tools (do BLUE- SOFTS.,.JSC cung ca'p). Tinh ndng cua phan mem cho phep ngtfdi dung tao bao cao ddng td'c dd nhanh, dd dang vdi ngdn ngff SQL trong Excel.
Phan mem hien hay tich hdp dffde vdi ea phien ban Excel 32bit va 64bit (cho cac nam 2003, 2007, 2010, 2013 vd 2016).
Sau kbi cai dat thdnh cdng phan mem, tren thanh Ribbon ciia Excel se tich hdp them the A-Tools: (Hinh 5).
Khdng chi cd vay, tinh nang A-Tools cdn cho phep ngffdi stf dung tao bao cao dpng bang hai cdch:
- Cdch thtf nha't: Stf dung SQL Builder, each ldm nay thich hdp vdi ngffdi diing mdi chffa co kha nang vie't cdu lenb eung nhff chtfa stf dung thanh thao hdm trong Excel.
- Cdch thtf hai: Ngffdi dung cd the trffc tie'p stf dung ede hdm, vid't cdu lenh de tao ra bdo cao
ddng, each lam nay phii hdp vdi ngtfdi dung da co nhffng hidu bie't nhd't dinh vd cae ham trong Excel cung nhff ngdn ngff T-SQL.
4.1. Sd d^ng SQL Builder tao bdo cdo ddng Tff Menu A-Tools chpn SQL Builder: (Hlnh 6).
Trong dd:
(1) Cd sd dff lieu (tdp tin trong Excel) day la dff lieu de tao bdo cao.
(2) Tables: Danh sach cac ten vung hoac ten bang dff lieu trong ed sd dff lidu (1), day Id ngudn dff lieu de tao bdo cao.
(3) Cdc trffdng dff lieu dd hidn thi vd lam dieu kidn, cac khoa quan he giffa cdc bang Tables (ne'u cd).
(4) Cdc tuy chpn-
+ Output: Hien thi trffdng dff lieu dffde chon ten bdo cdo.
+ Expression: Ten trffdng dff lieu hoac bidu thffc tinb.
+ Aggregate: Chpn ten ham thd'ng ke: Sum;
Count; Min; Max
Hinh 5: The A-Tools vdi cdc cong cu giup tgo bao cdo dgng
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Hinh 6: Giao diSn cong cu A-Tools SQL Builder - Tgo cong thifc truy va'n
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-I- Alias: Dat ten cho trffdng hoac bieu thffc d Expression
-I- Sort Type: Chon kieu sap xd'p tang dan (Ascending) hoac giam dan (Descending).
-I- Sort Order: Dat sap xe'p cho trtfdng dtfdc tfu tien.
-I- Grouping: Cdc trtfdng dff lieu dffde gdp nhdm.
+ Criteria: Dieu kidn de dff lieu dffde hien thi trong bao cao.
Vdi cong cu SQL Builder cd thd khdng can phai hieu ro ngdn ngff T-SQL van cd the loc dffde dff lieu chi bang vaicu nhd'p chupt. Viec cdng cu tff sinh ma T-SQL ngffdi hpc hoan todn ttf hpc dffde ngdn ngff ndy 6 mffc cd ban.
4.2. Sddung hdm BS_SQL tao bdo cdo ddng Vide tao bdo cdo ddng trong Excel trd len ddn gian hdn rd't nhieu khi ngffdi hpc ehi can tim hidu duy nha't mpt hdm BS^SQL cd cd'u triic:
= BS_SQL (SQL, [OPTIONS]) trong do - SQL: La mdt chudi khai bao cdu ldnh truy vd'n dff lieu theo ngdn ngff T-SQL. T-SQL la mot ngdn ngff chuan truy va'n CSDL ma cac he quan trj CSDL thtfdng diing, nhtf: MS Access, Foxpro, dBASE, SQLServer, Oracle, MySQL, Excel,...
Bang 1 liet kd cdng dung eiia cac ttf khda thtfdng stf dung trong SQL.
- Tham so" OPTIONS trong hdm BS_SQL co each khai bdo dac biet, nd khac vdi cdch truyen tham so' thdng thtfdng trong cdc ham Excel. OP- TIONS la chudi khai bdo mot hay nhieu cdc tham so cho hdm BS_SQL. Cdch thffc khai bao tham sd trong OPTIONS:
"PARAMl=value 1;
PARAM2=value 2;
PARAM3=value 3;., "
Hai tham sd' quan trpng thffdng dffde sii dung irong ham BS_SQL va mang lai ldi thd' itfi viet
142 So 9 - T h a n g 5/2019
QUANTRj-QUANLV
Bang 1. C d c iii khoa sir dung trong SQL TClkhda
SELECT
FROM
WHERE
GROUP BY
HAVING
ORDER BY
Cau true SELECT selectjist
FROM table_source WHERE searchcondition GROUP BY group by expression HAVING search_condition ORDER BY orderexpression
Giai thich
selectjist: Danh sach cac cdt trong bang dO lieu, cung co the la danh sach cac gia trj
table_source: Mdt hay nhieu bang dQ lieu nguon chila cac thdng tin can trich loc lam dieu kien Ipc.
search_condition' Dieu kien, bleu thiic logic, so sanh. Cac ban ghi dupe Ipc ra neu bidu thiic so sanh tra ve TRUE.
Dudc diing khi thdng ke chi lieu so lUdng va nhdm theo mpt hoac nhieu ddi tuong. Group by expression: Danh sach cac cdt dupe nhdm.
search_condition: Dieu kien de' truy van diJ lieu gid'ng nhu til khda WHERE.
Tii khda nay cho phep sap xep theo cac cot. Order_expression: Danh sach cot dUdc sap xep.
cho BS_SQL trong vide tao bdo cao ddng so vdi cdc bad cao thdng thffdng dd Id tham so' OnSelectionChange vd OnDblClick.
-I- Khai bao trong tham sd' OPTIONS:
"OnSelectionChange = DoSelectionChange"; cho phep chay mdt macro khi di chuyen d chpn trong VLlng edng thtfc.
+ Khai bao trong tham sd' OPTIONS:
"OnDblClick = DoDblClick"; cho phep chay mpt macro khi nhd'p dup chudt trong cdng thtfc.
4. Ke't lu$n
Phtfdng phdp ldm bao cdo ddng trong Excel tich hdp phan mem Add-In A-Tools md ra mdt eai nhin mdi kbi xay dtfng bdo eao. Nd giiip ich ra't nhieu cho nhd quan ly trong qua trinh nhin nhan boat ddng ciia doanh nghiep tff nhieu khia
canh khac nhau ciia dff lieu. Nhd quan ly ed the xem trffc tid'p cac bdo cdo vdi nhidu each hien thi khde nhau: bang bang bieu, bang do thi so sanh,... Dong thdi, cd the kiem tra tinh chinh xac ciia dff lieu gd'c ngay trdn bdo cdo, phat hidn vd gidm thieu gian ldn, sai sdt trong qua trinh lam bao eao.
Dac biet, dd'i vdi cdc ban sinh vien dang theo hpc chuyen ngdnh Tin tfng dung, cdng nghe thtfdng mai didn ttf hay nhffng ban sinh vien ydu thich cdng nghe tai trffdng dai hpc, vide nam hat dffde nguyen ly tao bao cdo dpng se giiip sinh vien phat huy dtfdc ttf duy sdng tao, chii dpng trong viec tao ra cae bao eao mdt each nhanh chdng vd "cha't Iffdng", bat kip theo xu thd' ciia thdi dai - thdi dai cdng nghd 4.0 •
TAI LIEU THAM KHAO:
/. https://en.wikipedia org/wiki/Drill_down.
2. https://www.jinfonet com/resources/bi-defined/drlll-down/.
3. https://www.logianalytics.com/resources/bi-encyclopedia/drill-down/.
4. hltps://www.ibm com/support/knowledgecenter/SSEP7J_10.2.1/com.ibin swg.ba.cogno s.ug_cr_rptstd.l0.2.1.1.doc/t_cr_rplsld_modrep_create_drill_up_drill_down_report.hlml.
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So 9-Thang 5/2019 143
TAP CHi CONG THirifN6
Ngay nhan bai: 13/4/2019
Ngay phan bidn danh gia va s^a chffa: 23/4/2019 Ngay chap nh3n dang bai: 3/5/2019 Thong tin tdc gid:
PHAM V I I T P H I / O N G VU THI LIEN
Trtfiiing Dai hpe Tai chinh - Quan tri kinh doanh
THE DRILL DOWN REPORT IN EXCEL A NEW VIEW OF PREPARING REPORTS
• PHAM VIET PHUONG
• VU THI UEN
University of Finance - Business Administration
ABSTRACT:
A drill down report is a report which allows users to navigate to a different layer of data granularity by navigating and clicking a specific data element to view more detailed report or data sources. The drill down report plays a key role in supporting managers have detailed views of their business performance and also helps administrative units look up and control data.
Moreover, analysing and using the drill down report would help students become proactive and creative in taking advantage of technology to prepare appropriate reports in accordance with die requffement of their graduation.
Keywords: Drill down report, managers, excel.
144 So 9 - T h a n g 5/2019