Nghien ciiru trao ddi
To chiifc thong tin ke toan theo phan hanh
Trong td chiic ke toan truyen thd'ng, de theo ddi, bach toan, quan ly va cung d p thong tin vd d c dd'i tupng kd toan, ngudi ta thudng td chiie cong tac ke toan toan theo d c phin hanh. Mdi phin hanh ke toan cd nhiem vu theo doi, hach toan va cung d p thdng tin vd mpt hoac mpt so ddi tupng nha't djnh. Trong DN, d c phin hanh kdtoan chu ye'u thudng bao gdm: ke'toan tien, kdtoan vat tu hang boa, ke' toan cdng np, ke' toan ehi phf SX va gia thanh san
He thong thong tin ke'toan (HTTTKT) cd vai trd rai quan trpng trong viic cung cap thdng tin diy du, chinh xac, lap thdi ve tinh hinh tai san, nguon vd'n vi qua trinh kinh doanh
cua doanh nghiip (DN). Hiin nay, phin ldn cac DN td chiic thdng tin ki'toan theo cac phin hanh nham theo doi, hach toan cac ddi tiidng ki'toan. Tuy nhiin, viic td chiic ki'toan theo tung phin hanh cd nhiing han chi'nhit dinh trong viic trao ddi, chia se thdng tin giUa cic ki'toan phin hinh vi giSa
lid phin ki'toan vdi cac bd phin chiic nang khic trong DN, din din viic thu thap, xiily thdng tin cd thi chdng cheo nhau, thdng tin cung cip thvtdng chim, lim giam iiiiu qua cdng tic ke'toan cua DN. Viic iing dung CNTT da cho phep td chiic thdng tin ki'toan theo cac chu trinh.
Tiep can theo chu trinh
• Cd si de nang cao hieu qua cua he thong thong tin lie toan
pham, ke toan tieu thy... Mdi phin hanh kd toan thudng do mpt nhan vien ke' toan phy trach mpt d c h dpc lap, chju trach nhiem thu thap, kidm tra, xtr ly tat ca d c chiing tii lien quan de'n d c nghiep vu tang giam va ghi sd theo tiing dd'i tupng kd toan thupc phin hanb. Nhu vay, npi dung ehii ye'u cua ke toan d c phin hanh theo doi va cung d p thdng tin ve so du diu ky (sd lupng va gia trj), tinh hinh phat sinh tang, phit sinh giam trong ky va so du eudi ky eua tiing ddi tupng.
Cach tidp can nay hudng de'n d c ddi tugng ke todn, chii trpng de'n viec phan loai, thu thap, xuf ly va cung d p thdng tin vd tinh hinh va sy bie'n dpng theo tiing loai tai san va ngudn vdn trong qua trinh kinh doanh, phuc vy cho cdng tic cung d p thdng tin theo timg dd'i tupng ke toan, lap BCTC va kidm tra, bao ve tai san ciia DN. Dii
s TS. Nguyen Manh loan*
d e b tie'p can theo phin hanh ed nhiing y ngMa nha't djnh trong vipc td chu:c ke' toan, phan cdng nMem vy cy the cho tiing ke'toan vien va xac djnh mdi quan hp vd so lipu giiia d c phin hanh phuc vu cho vipc ddi cMe'u kiem tra nhung de tang cudng chiic nang trao ddi thdng tin giiia cac phin hanh ke' toan ciing nhu giiia mdi phin hanh kdtoan vdi d c bp phan chiic nang khie cua DN, viec tiep can HTT- TKT theo chu trinh la rlt d n tMe't.
To chiil& thong tin ke toan theo chu trinh
Trong qua trinh hoat dpng eua d c DN, cd nhiing cdng viec dupc lap di lap lai mpt d c h thudng xuyPn, hen tyc theo mpt trinh ty (chu trinh) nhit djnh qua nhidu khau, nhidu giai doan do nhidu bp phan, nhidu d nhan tham gia thyc hipn, frong dd, cd sy tham gia tfch eye cua d e phin hanh kdtoan. Dd dam bao d c boat dpng dupc didn iHe^i c/u >y{e'todn ¥ Jiiem todn io t/idfia .5/20//
ra mpt d c h nhjp nhang, ddng bo nhlm dat dupc hipu qua cao nhS, d n phai phdi hpp hoat dpng giiia d e chiic nang, bp phan, d nhan tham gia trong ciing mpt chu trmh. Do vay, d n thie't phai t6 chiic trao ddi du lieu, thPng tin mpt each khoa hpc giiia cac b6 phan dd cdng vipc dupc tien hanh xuyen sudt qua d c cdng doan, la CO sd dd xic djnh trach nhipm cu the cua tiing bp phin trong viec phdi hpp thyc Men nhipm vu, tranh chdng cheo, sai sdt.
Trong didu kien ung dung CNTT, nham ting cudng chirc nang phdi hpp, trao ddi dii lieu va thdng tin giiia d c phin haiih ic^
toan va giiia ke toan vdi cac bo phan khac nhau trong DN, bfin canh viec td chiic theo tiing phSn hanh, d n tMe't phai xay dung HTTTKT theo d e chu trinh (cydt
* Dai hoc Da Nlng
Nghien cuu trao ddi
approach). Cach tidp can nay hudng ddn phuc vy d c ddi tugng sut dung thong tin ke'todn tren co sd xac djnh rd mdi loai thdng tin kd toan d n thidt eho ai, cho bp phan chiic nang nao trong mpt chu trinh cPng tac, tir dd, td chiie ghi nhin, theo ddi, bao d o hoac phan quydn truy cap dd khai thac dii lieu, thdng tin dd mpt d c h nhanh chdng va chfnh xac nhit. Theo d c h tidp can nay, mdi phin hanh kd toin cQng dupc xem la mpt he thdng con trong HTTTKT, cd diu vao, quy trinh xtr ly va diu ra.
Viec tiep eIn he thd'ng thdng tin kd toan theo chu trinh ed y nghia quan trpng: Mpt Id, phdi hpp thyc Men mpt chiie nang trpn ven dat dupe Mpu qua cao nhit.
Mdi bp phan, d nhin trong he thdng khdng ehi cd gang de thyc hipn tdt chu:c nang nhipm vy cua bp phan minh ma phai am hidu cdng viee cua bp phan khac, phdi hpp, hd trp cho d c bp phan cd lien quan tryc tidp hoac gian tidp trong cung chu trinh. Cd nhu vay, myc tieu cua toan bp chu trinh ndi rieng va cua toan DN ndi chung mdi dupc hoan thanh dat Meu qua cao nha't.
Hai Id, giiip tang cudng ehiic nang thdng tin giiia bp phan ke' toan vdi cac bp phan khac eua DN, quan ly tap trung dii lipu va thdng tin, nhd dd, nang cao Meu qua xii ly va cd kha nang chia se kjp thdi, dly dii cho mpi dd'i tupng sur dung thdng tin trPn co sd dupc phan quydn dd truy cap khai thac sii dyng.
Ba Id, nang cao nang suit lao ddng do dii lieu tie nghipp dupc cap nhat mpt lln theo chu trinh va khai thac trPn toan he thdng, khdng xay ra Mpn tupng ciing mpt dii lipu phai cap nhat nhidu lln d cac phdng ban khac nhau.
Bdn Id, vipc td chiic kd toan theo chu trinh cdn la didu kien quan trpng dd xay dyng va tridn khai he thdng hoach djnh ngudn
lye DN (ERP), giiip nang cao hieu qua kinh doanh nhd kha nang kidm soat tdt hon cac ban miic ve tdn kho, cdng np, chi phi, doanh thu, Ipi nhuan... ddng thdi, cho phep td'i uu hda d c ngudn lye nhu nguyen vat lieu, nhan cdng, may mdc thi cdng...
Ndm Id, giiip tang cudng kidm tra, giam sat lln nhau giiia cae ca nhan, bp phan, phuc vy cho cdng tac kiem solt npi bp trong tufng chu trinh va trong toan doanh ngMep.
Sdu Id, lam co sd de xac djnh trach nMem ey the cua tiing bp phin, d nhan trong qua trinh boat dpng eua DN va la eo sd de xay dyng he thdng ke'toln trich nMpm.
Bdy Id, viec td chyc HTTTKT theo chu trinh dat ra yeu d u phai ling dyng CNTT trong qua trinh xii ly, trao ddi thdng tin giua d c bp phan ehiic nang trong doanh nghiep.
Cac chu trinh trong DN
Mac du d c DN cd the khac nhau ve nganh nghe, linh vyc kinh doanh nhung boat dpng chu yeu trong mpt DN deu cd the td chiic thanh bdn chu trinh co ban gdm chu trinh doanh thu, chu trinh cung ung, chu trinh chuydn ddi va chu trinh tai ehinh. De dam bao d c mdi quan hp phdi bcjp giiia d c churc nang, bp phan trong mdi chu trinh d n phai xay dyng mpt H i l l quan ly ndi ehung va HTTTKT ndi rieng tuong ung trong tiing chu trinh. Theo dd, bp phan thyc hipn cPng doan trudc phai thdng tin dly dii, kjp thdi va chfnh xac eho d c bp phan thyc Mpn cdng doan sau de d c bp phan nay chu dpng tiep tyc tridn khai cdng viec nham hoan thanh trpn ven ehiic nang cua chu trinh. Ngupc lai, cac bp phan thyc Men d c budc edng viec sau ciing phai cung d p d c thdng tin phan hdi cho d e bp phan trudc dd hoac bao d o kjp thdi cho d c d p quan ly ve tinh hinh va ket qua thyc Men kd hoach cdng tac. Td chiic HTTTKT trong tiing chu
trinh cu the cd nhung npi dung co ban sau:
Chu trinh doanh thu: Chu trinh doanh thu tdn tai trong mpi loai hinh DN va thudng dupc td chiie tuong ty nhau, bao gdm d c ngMep vu ke'toan gM nhan nhiing sy kien phat sinh hen quan den viee ban hang va thu tien khach hang. Cac cdng viec ghi nhan, xii ly nhiing ngMep vy hen quan den bin hang va thu tien didn ra theo mpt trinh ty liPn tyc va lap lai ddi vdi tiing lln ban hang. Ne'u nhu DN jMet ke' chu trinh doanh thu mpt d c h hiiu Meu, cM tiet vdi sy hd trp cua CNTT Men dai thi se dam bao nhiing ngMep vu ban hang va thanh toan vdi khach hang dupc thyc hien nhanh chdng, cMnh xac va dupe kidm soat tdt.
Hai he thd'ng ehiic nang co ban tao nen chu trinh doanh thu: he thd'ng xir ly bin hang va he thdng xir ly thu tien. Chu trinh nay lien quan de'n bdn phan he sau day: Nhan dat hang, giri hang, lap hda don va thu tien. Cic chu the chu ye'u tham gia vao chu trinh doanh thu gdm:
khach hang, bp phan ban hang, bp phan giao hang, van chuyen, quan ly kho hang, ke toan tdn kho, ke' toin theo ddi thanh toan, ke' toan tien mat, ke' toan tien gui ngan hang, kdtoan tdng hop va d c ngan hang. De thyc hien d c chiic nang CO ban tren, trong DN thudng cd ba bp phan tryc tidp tham gia trong chu trinh nay la phdng kinh doanh- thyc Men d c nghiep vu xir ly ban hang; bp phan quan ly kho hang- quan ly hang hda va giao hang; va phdng ke toan- theo ddi thanh toan, thu tien, hach toin cM pM va xac dinh ket qua tieu thu.
Nham thyc Men mpt d c h ddng bp d c khau, d c giai doan trong boat dpng ban hang, ddi hdi phai cd sy phdi hpp chat che va khoa hpc giiia cac bp phan trdn. Bit ky mpt sy gian doan, tMeu ddng bp se din den d c sai sdt, true trac hoac thit thoat trong qua trinh ban hang, .%J c/u ke'todn V Jii^ todn io't/uingi 5/20//
Nghien cuu trao ddi
quan ly tdn kho, theo ddi cdng np va nhan tidn thanh toan.
Qua phin trinh bay tren, cd the thly myc tieu chfnh cua chu trinh doanh thu la ban hang, thu tidn va ghi nhin, dd'i chieu va bao d o vd tinh hinh tieu thy. Trong dd, yeu clu cy the dd'i vdi nghiep vu ban hang la ban dung (diing khach hang/diing gia/dung hang), ban du va ban kjp thdi. Dd'i vdi ngMep vy thu tidn, yeu d u dat ra la phai thu diing (diing ngudi/dung Id hang), thu dii va kjp thdi. Ben canh hai chiie nang chfiib la ban hang va thu tien, viec ghi nhan, dd'i chieu va bio d o tinh hinh tieu thy phai dam bao diing, du, kip thdi, ngin gpn, de hidu, khdp diing sd lieu giiia bp phan bin hang va bp phan kd toan.
Trao ddi thdng tin ddng vai trd rlt quan trpng dd thyc hipn phdi hpp nhjp nhang va hieu qua giiia d c d nhan trong ttoig bp phan cung nhu giiia d e bp phan trPn vdi nhau. Trong dd, HTTTKT ndu dupc td chiic tdt se ddng vai trd quan trpng trong viee hd trp bd phan ban hang kidm tra ban miic tfn dyng cua khich hang va lupng hang sin cd trong kho trudc khi chip nhan dat hang cua khach;
xuit hoa don cho khach hang cMnh xac va kjp thdi; gM nhan doanh thu va xic djnh ket qua tieu thy mpt d c h cMnh xac theo tiing nhdm hang, mat hang; theo ddi tinh hinh cdng np va thanh toan cua khach hang mpt d c h chi tidt theo tung hda don; thu tidn (bao gdm tidn mat va tidn gdi ngan hang) va kiem solt toan bp d c boat dpng dd dam bao tuan thu diing d c quy trinh, thu tyc da dupe phe duyet.
Chu trinh cung Ang: Chu trinh cung ling ciing tdn tai trong mpi loai hinh DN. Hai chiic nang chfnh cua chu trinh cung iing la mua hang va thanh toan tidn cho nha cung d p . Chu trinh nay hPn quan ddn d c phan hp: Mua hang.
nhan hang, theo doi thanh toan va chi tien. Cac chii the chu ydu tham gia vao chu trinh cung iing gdm nha cung d p , d c bp phin cd nhu d u , bp phan mua hang, bp phan nhan hang, quan ly kho hang, kd toan tdn kho, ke toan thanh toan, ke toan tidn mat, kd toan TGNH, kd toin tdng hpp va ngan hang.
YPu d u dat ra dd'i vdi boat dpng cung ling la phai cung iing dly dii va kjp thdi tit ca d c loai vat tu, hang hda djch vu dd dam bao boat dpng ciia DN khdng bj gian doan, ddng thdi khdng dd tdn kho qua miic d n tMe't gay li dpng vdn va lam tang d c khoan chi pM dy trii, bao quan. De thyc Mpn tdt chiic nang cua chu trinh, d n tMet phai cd sy phdi hcjp ddng bp giffa phdng cung iing, bp phan quan ly kho hang va phdng ke toan thdng qua viec cMa se thdng tin trong toan bp chu trinh.
Muc tieu cMnh cua chu trinh cung ling la: mua hang, thanh toan tidn va gM nhan, dd'i cMeu va bao d o ve tinh hinh mua hang. Trong dd yeu clu cy the dd'i vdi ngMep vy mua hang la mua diing (dung hang/diing gia/diing nha cung d p , mua dii va kjp thdi. Yeu d u ddi vdi ngMep vy tra tien la phai tra diing (diing nha cung dp/diing hang da mua/diing gia da thda thuan, tra du va kip thdi. Tuong ty nhu dd'i vdi chu trinh doanh thu, viec gM nhan, ddi cMdu va bao d o vd tinh hinh mua hang va thanh toan phai dam bao cMnh xac, dly du, kjp thdi, ngin gpn, dd hieu, khdp diing so lipu giiia bp phan mua hang va bp phan kd toan.
Vai trd quan trpng cua HTT- TKT trong chu trinh cung iing la phdi hpp va hd trp bp phan cung ling dd thyc Men mue tieu cua chu trinh la dam bao tit ca hang hoa va djch vy dupe dat la d n tMet va tdi uu tren CO sd cung d p kjp thdi d c thdng tin vd tdn kho ciia tiing mat hang tai mdi thdi diem; dam bao thu tuc, chiing tur, hoa don di kem fjfe^t c/u f'Jle todn V Jiiem todn io t/uln^ 5/20//
vdi hang hoa va djch vu la hpp phap, dly du va chi'nh xac; ghi chep va phan loai cac khoan chi phf mua hang mpt d c h nhanh chdng va chfnh xac; theo ddi cu thd thdi ban va sd tidn phai thanh toan vdi tufng nha cung ctfp, dam bao ta't ca d c khoan cM tra ddu la chfnh xac va hpp ly, theo ddi ehinh xac sd' thud GTGT dupc khiu trir ciing nhu d c khoan chidt khiu dupc hudng...
Giiia d c he thd'ng chiic nang trong chu trinh doanh thu va cung ung cd mdi quan he chat che vdi nhau. Vdi d c h tiep can theo phin hanh, phan hp quan ly tdn kho noi chung va kdtoan tdn kho ndi riPng thudng chu trpng vao theo ddi tinh hinh nhap xutft tdn kho cua ttaig loai vat tu hang hda. Cach tidp can theo chu trinh ddi hdi kd toan tdn kho phai tryc tidp va chu dpng tham gia vao chu tnnh cung iing, thdng qua viec chia se thdng tin va phdi hpp cung vdi bp phan mua hang va nhan hang thyc hipn chiic nang mua, nhap kho vat tu hang hda va thanh toan kjp thdi cho nha cung cafp; ddng thdi kd toan tdn kho ciing phai chu dpng tham gia vao chu trinh doanh thu, cd mdi quan he cMa se thdng tin va phdi hop mat thiet vdi d c bp phin nhan va xur ly don dat hang, ban hang va giao hang de dam bao cho qua trinh tiPu thy va nhan tidn thanh toan dupc hoan thanh trpn ven va tranh sai sdt. Tuong ty nhu vay, kd toan tidn mat hoac TGNH tham gia vao chu trinh doanh thu nhlm thyc hien chiic nang thu tidn ban hang nhung ddng thdi cung tham gia vao chu tiinh cung ung dd ghi chep viec cM tien thanh toan cho nha cung d p . Nhu vay, mdi phin hanh kd toan cd the tham gia vao nhidu chu trinh khic nhau, cd chiic nang, vi tri nhit djnh trong vific hoan thanh muc tidu, nMem vu ciia chu trinh.
Chu trinh chuyen ddi: Chu trinh chuydn ddi (cdn dupc gpi la
Nghien cuu trao ddi
chu trinh SX frong d c DNSX) la qua frinh ket hcrp mpt d c h td'i uu nhit nguyPn vat lipu, lao dpng, may mdc thiet bj va d c yeu td diu vao khac thanh san pham va djch vy de thda man nhu clu cua khach hang. Tuy cd nhiing nguyen tic ehung, qua trinh chuydn ddi thudng khic nhau tiiy theo nganh SX, linh vyc hoat dpng cung nhu md hinh td chiic SX ciia mdi cdng ty. Hien nay, cung vdi viec ung dyng d c md hinh quan ly SX tien tidn nhu Just-In-Time (JIT), san xuit tinh gpn (Lean Manufacturing), vipc td chiie SX va quan ly chu trinh chuydn ddi dang frai qua nhiing thay ddi quan trpng. Dieu nay ddi hdi HTTTKT ciing phai ed sy thfch iing mpt each linh hoat dd dap iing yPu clu vd thdng tin ngay cang da dang, ehi tie't va kjp thdi hon.
Chu frinh chuydn ddi ed the dupc xem la chide clu ndi giiia chu trinh cung iing va chu trinh doanh thu. Chiie nang trung tam ciia HTTTKT trong chu trinh chuydn ddi la bach toan chi phf phat sinh trong qua frinh SXKD va tfnh gia thanh san pham nham cung d p cac thdng tin d n thiet cho viec kidm soat chi phf va xic djnh gia vdn hang ban. Day chfnh la npi dung quan trpng eiia HTT- TKT frong chu trinh chuydn ddi cua DNSX. Cac chii the chfnh tham gia chu frinh SX bao gdm:
bp phan thie't kd san phim, ke' hoach SX, phin xudng SX, quan ly tdn kho nguyen vat heu, quan 1^ nhan sy, kd toin chi phf va gia thinh san phim.
Td chiie HTTTKT frong chu frinh chuydn ddi nham gM chep, xii ly cae ngMep vu kinh td hen quan de'n vipc sii dyng lao dpng, tieu hao nguyPn vit hpu va ehi phf san xuit chung dd SX ra san phim hoac djch vu. Td chiic HTTI mpt each Meu qua se hd frp die lye frong vipc phdi hpp boat dpng giiia cac bd phin trong qua frinh cung
ling, SX, tieu thy va khai thac td'i da ngudn lye Men cd. Xem xet HTTT trong chu trinh SX khdng the tach rdi HTTT ciia chu trinh doanh thu va cung ung bdi le ke' hoach SX dupc xay dyng phai dya vao dy doan nhu clu tieu thy. Den lupt nd, boat dpng SX lai la co sd de thyc Men qua trinh cung iing.
Cd the thly, td ehiic tdt HTTT kdtoan trong chu trinh chuyen ddi nham cung d p d c thdng tin can tMet phuc vy cdng tac lap ke' hoach, kiem soat va danh gia boat dpng SX; dam bao cM phf ve nguyen vat lieu va d c ngudn lye khac d n thiet cho qua trinh SX la thIp nhit; khai thac nang lye SX mpt each tdi uu, tan dung td'i da d c ngudn lye hien cd, franh tinh trang lang phf ngudn luc va giam thieu sai hdng frong qua frinh SX;
dam bao chit lupng san pham va djch vu; xac djnh mpt each dly du va cMnh xac cM phi va tfnh gia thanh san pham cho mpt don dat hang hoac mpt dd'i tupng tfnh gia thanh cy the; phan tfch bidn dpng chi pM phyc vy cho viec quan trj chi pM frong DN.
Chu trinh tdi chinh: Ngoai ba chu frinh co ban tren cdn cd chu frinh tai cMnh: thyc Men chiic nang huy ddng vd'n va sii dyng vd'n. Chiie nang cua chu frinh tai chfnh lien quan den viec huy dpng vdn cd djnh dd diu tu, xay dyng mua sam TSCD tao ra co sd vat chit ky thuat cdng nghe va huy dpng vd'n luu dpng dupc sir dung dd cung iing nguyPn vat lipu, edng eu dyng cy, hang hda va cac ye'u td khac phuc vu eho qui frinh hoat dpng SXKD ciia DN. Nhu vay, cd thd nhan thly npi dung cua chu friiih tai cMnh rlt rpng, bao gdm tit ea d c boat dpng frong DN thdng qua viee huy dpng va sir dyng hieu qua ddng vd'n dd td'i da hda gia trj ciia doanh nghiep.
HTTTKT tai chfnh cd nhiem vu ghi nhin tit ca d c boat dpng nay va tfnh toan xac djnh kdt qua kmh
doanh ciia tiing thdi ky. Theo each tie'p can nhu fren, HTTTKT trong chu trinh tai chfnh bao ham tit ca d c mat boat dpng, d e chiic nang cua doanh ngMep. Tuy nMen, do tfnh chit bao quit va phiic tap ciia chu trinh tai chfnh, ngudi ta td chiic rieng d c boat dpng thupc chuic nang ban hang va thu tidn thanh chu trinh doanh thu; cac boat dpng thupc chiic nang mua hang va thanh toan thanh chu frinh cung ung; d c boat dpng san xuit, he thdng tfnh luong, bach toin cM phf SX va tfnh gia thanh san pham cung nhu xic djnh gii vdn hang ban thupc chu frinh chuyen ddi.
Nhu vay, d c he thd'ng chu yeu cdn lai frong chu trinh tai cMnh bao gdm: (1) Hoat dpng huy dpng vd'n;
(2) Hoat dpng diu tu mua sIm tai san CO djnh va (3) He thdng ke' toan tdng hop- lap B C f c D
Tdi lieu tham khda
1. Barry E. Gushing, Accounting Information Systems and Business Organizations, Addison - Wesley Publishing Company, 1982.
2. Joseph W. Wilkinson and Michael J. Cerullo, Accounting Information System, John Wiley &
Sons, Inc.. 1997.
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3d^, cJu C/ietodn V Jliem todn io t/uinrf 5/20//
