Nghien ciiu trao ddi
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Int J Open Prod. Manage.. 27(8) 784-801.
8 Ghalayini AM, Noble JS (1996) The changing basis of performance measurement.
Int J Oper. Prod. Manage, 16(8) 63-80 9. Godener, A and K E Soderquist
(2004). "Use and impact ofperformance meas- urement results in R&D and NPD an ex- ploratory study "R&D Management 34(2) 191
10. Johnson HT, Kaplan RS (1987). Rele- vance Losf The Rise and Fall of Management Accounting. Harvard Business School Press Boston USA. p 269-
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363-382
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Lijli ich va rui ro
i(hi uhg dung phan mem ke toan dam may doi vdi cac doanh nghiep
"S.I Le Thuy Tien*
(fng dung di$n toan dam may vao ho^t dgng ke toan cua doanh nghiep dang la mgt trong nhi/ng xu hu&ng hi$n d^i. Ke toan dam may giOp cho doanh nghiep co mpt khong gian luv trO- tai li$u rgng rai. bao mat, duxyc nang cap. cap nhat thwong xuyen, than thi$n v&i moi truing; thuan tien trong trao ddi cong viec giO-a nhan vien trong cung mgt phong, giO-a cac phong ban va giiya doanh nghiep v&l khach hang. Ben canh do, cung co nhimg rdi ro nhSt djnh vol doanh nghidp khi (eng di^ng ke toan dam may Tiekhoa: Dien toan dam may, ke toan dim may ph^n mem. tinh kip thai, doanh nghiep
Abstract
With the boom of high-tech science and technolohy revolution, the appli- cation of cloud computing in accounting activities of enterprises is now one of the modern trends. With the great benefits that it brings, busi- nesses have a spacious, secure, upgraded, regularly updated, and envi- ronmentally friendly documents storage space...The trend not only facilitates businesses to provide convenient communication with their customers, but among their divisional members and departments as well.
Keywords:cloud computer, cloud accounting, softwares, timelines, en-
Nhdn- 15/3/2020 Bien tdp: 25/3/2020 Duyet dang: 05/4/2020
1. Dat van de
Mdi trudng kinb doanh ngiy nay da CO nhieu thay ddi khi loai ngudi bude sang mgt ky nguyen mdi, ky nguygn ciia nen tang tri thiic; trong do, tii nguyen khdng chi la vdn, tai nguygn thien nhien hay lao ddng, ma Ii thdng tin.
Theo truygn thdng, he thdng ^ i chinh dua vao kg toin dg cung cap cho nhihig ngudi ra quyet dinh bgn trong vi ngoii doanh ngtiiep (DN) nhiirng thdng tin can thiet v i chat tugng nhat dg dua ra quyet dinh. Dg chuin bi eho mdt bio eao tii chinh (BCTC) hieu qua, DN cin phai cd mdt chuyen gia ke toan gidi, mdt bd
*Khoa TM chinh - Ke to^n, Trudng Bai hocLac Hdng (LHU)
r) chi ^etom S'^ism torn sd
Nghien cihi trao ddi
may ke toan chuyen ngbiep, mdt kho tuu trii tai lieu an toan, bio mat.
Tuy nhign, DN lai phii thudng xuyen ddi mat vdi nhidu rio cin vg quan ty tri thuc. Thii nhat, lim sao de nhin vign eua minh iing dung kien thiie mdt cich sang tao; Thir hai, ngudn lim trii tii nguyen ban hep so vdi khdi tugng tai lieu to tdn mi DN cd; Thii ba, thdng tm Idi thai khdng dugc cap nhat thudng xuyen. Bii vigt nay tim ro uu va rihugc digm eiia viec sir dung dien toan dim miy vio phan mem kg toin, nham giiip DN vugt qua cae rao can tren.
2. Khi nang cua ke toan trong ngn kinh te cong nghe cao
Tbinh cdng cua kg toin trong nhieu thip ley qua la tchdng the phu nhan, tuy nhien, khi thg gidi bude vao cugc each mang cdng nghe cao thi thdng tin ke toin tai trd thinh vin dg giy tranh cai ddi vdi cic hgc gii, ngudi tim kg toan va ngudi sii dung tbdng tin kg toan. Khach hang cita thdng tin ke toan khdng edn eim thay hii ldng vi di tim cie ngudn thdng tin Idiac toan dien vi chit lugng ban.
Md hinh kg toan truyen thdng dugc thigt kg hai hda vdi mdi trudng dn dinh, vi thg mi gap nhigu bit dn khi thay ddi mdi trudng. Bao cao kg toin, vdn duac xem nhu mdt ngdn ngir kinh doanh dudng nbu dang mit di su lien quan vi cin trd tinh hiru ich ciia thdng tin ke toin trong mdi trudng thay doi.
Trong mdi trudng kinh doanh nhieu bien ddi nhu bien nay, ke toin tii chinh ein dip img nhieu ban vdi nhu eiu tbdng tin ciia cic bdn lign quan, trong khi kg toin quan tri can dugc tich hgp nhidu hem trong quy trinh quan ly. K-g toan tii ehinh dang ed ging trdn tan thdng tin tii chmh va phi tai chinh dg dip iing cic nhu ciu khie nhau. Kg toin quan tri chuygn tu xie dinh ehi phi vi kigm soit tai chmh de tao ra gia tri, bang each tham gia nhigu ban vio qua
trinh ra quyet dinh va xiy dung chign luge cua td chiic. Chinh trong mdi tnrdng nay, nai kg toin vign ddng vai trd ti CO vin, vdi cac ky nang da nganh can phii cd tcidn thiic, cd trich nhiem dao diic va dugc trang hi cic ky nang ehuyen nghiep eao. Kg toan vign phii ddng vai trd hd trg nha quan ty DN, thay vi nhung trach ntiiem nhu eua ke toin tmygn thdng vi tham gia nhieu ban vio dinh hudng tuang lai cua DN.
De theo kip nhiing thay ddi nay, kg toin phai cung cap thdng tin tai ctiinh chinh xac va kip thdi, cd thg tray cap v i phan tich nhanh chdng vi dd ding.
3. Dien toan dam may la ^ ? Dien toan dim may da trd thanh mgt xu hudng dugc phd bien trong nhiing nam gan day. Nd thay ddi cac md hinh kinh doanh miy tinh truygn thdng tir cic he tbdng ffnh, tap trung, khep kin sang mdt md hinh toan dign, kip thdi v i ning dgng ban.
Dien toin dam may hay cdn ggi la dien toan may chii ip la md hinh dien toan sir dung cic cdng nghg may tinh va phit trign d\ca vao mang tray cap Intemet. O md hinh dien toan nay, mgi khi nang tign quan den cdng nghg thdng tin deu dugc cung cip dudi dang cac dich vu cho pliep ngudi dimg tray cap eic dich vu cdng nghe tir mdt nhi eung cap nao do, mi tdidng cin thidt phii cd kign thiie higu bigt chuygn mdn vg cdng nghe.
Mdt vi du tigu bieu nhat cua dich vu tuu trir dam miy Ii Google Drive hay Skydrive,... da trd ngn vd ciing phd bign vi ddng vai trd quan trgng, trong ddi sdng cdng nghe hien dai ngay nay.
Trude su phit trign cua cdng nghe dien toan dim may va nhiing ddi hdi ngiy cang eao vdi thdng tin kg toan ndi rigng, nghg kk toan ndi chung, viec iing dung phin mem teg toin dim may ngiy cing phd bien vdi cic DN. Ndu nhu trong md hinh
kg toin traygn thdng, DN phii mua phin mgm ke toan va cii d^t vio d Cling cua miy tinh, didu niy tdn tai van de ve ehia se dii lieu va trich nhiem cua nhan vign vdi du li^u.
Ngugc lai, kg toin dim miy dugc die trung bdi phan mem ke toin dugc thuc hien trgn cie may ehii cung cip dich vg true tuygn vi ngudi diing cd thd tray cap mgi tiic mgi nai ed Intemet.
4. Ly do de sir dung ke todn dam may
Truy c^p moi luc mpi noi Ke toin dam may cho phep ngudi lam kg toan cua DN tmy cap dii lieu va iing dgng kd toin eiia hg mgi liic, mgi noi klii cd ket ndi hi- temet tbdng qua eac thiet bi di dgng nhu: miy tinh bing, miy tinb xach tay, dien thoai tbdng minh.
Nhi quin ly eiing ed thg dl ding kiem tra edng viec hang ngay, thanh toan, giao dich kinh doanh ciia DN,... du dang di cdng tie xa hay dang trong ky nghi.
Cd the tigp can tir xa thdng qua Intemet la mgt trong nhihig ly do bing diu khien nhidu DN chuygn sang img dung edng nghg dien toin dim may vao cdng tic ke toin.
So lifu vd thdi gian chinh xdc Ke toin dim may cung cap so lieu tmng thuc vdi thai gian chinh xie, giiip cho khau chuin bi v i chia se ddng tidn, thu nhap, bio cio thud,... dugc tdt ban, cat thien tinh minh bach trong cdng viee.
Ngudi ra, kg toan dim may quygt dinh ed thd xac dinh miic dO hieu qui cic boat ddng gan Hen vdi muc tieu cua cdng ty va phan tich thong tin theo thai gian thuc, dg giim nii ro sai sdt trong BCTC.
Tdng cucmg bdo m$t Bao mat dim may bao gdm nhigu edng cu nhu he thdng quan 1^
dang nhap, ma hda va xac thuc da yeu td trong co sd ha tang mang dg cung cip tinh lidn tuc va bio ve cho cic giao dich v i dii lieu kg toin, tit ca cac tap tin se dugc tuu trii bing W^ q^ cM'^KetotmS^i^m todn sd thmg 4/2020
Ngiiien cihi trao ddi
ley thuat sd trong ha ting di?n toan dim may. Vi the, se khdng cdn chuygn du lieu bi mat hoae phan cirng bi Idi niia.
Sao luv dir lieu
Ddi vdi kg toin truyen thdng, viec mit dii lieu cd gii tri se inh hudng rit Idn ddn DN. Vide sao luu dii lieu se cung cip cho DN bin du phdng v i bio mat cho cic DN kg toin mudn dim bao dii lieu quan trgng, ngay c i khi dang cd tan cdng mang.
Cdng nghg dim miy cho phep ke toin vign tip trung vao cic nhiem vu quan trgng cua hg va dii tidu se duge tu ddng sao tuu thudng xuyen.
Tietkiem thdigian vd chiphi Nhiing tgi ich vd chi phi ma kg toan dim may mang lai rit Ii quan trong, nd loai bd cic chi phi tdidng can thiet vg bao tri, tdi may chu v i cic chi phi lign quan kbac.
Mgt trong nhung rio ein Idn mi DN phai doi mat t i vigc t|p trang hoac ning cap cdng nghg Ichi boat ddng, phii dat mua vi cai dat phin cimg, phan mgm dg mgi miy tinh trong DN cd thg tuong thieh vdi nhau. Diy la mdt khoin dau tu tdn vi khi tdn kem. Tuy ntiidn, tchi DN chgn dich vu tuu tru dam may, nha cung eip chiu trich nhiem xir ty tat ca cie tic vu, DN se giam dugc rat nhigu ehi phi van hanh. Digu niy ciing ed nghia la dgi ngii cong nghg thdng tin Ichdng phii mit thdi gian nang cip phan ciing, cii dat phin mgm, ciu hinh lai cic thigt bi, khdng ai phai mat thdi gian de tim kiem dii lieu bi mat hoac chuyen cho ngudi khac trong eiing bd phin.
Tinh linh hogt vd khd ndng md rong
Dien toin dim may cd the tang hoac giim tai khoin nguai dimg tiiy vio muc dich ttinh doanh ciia DN.
Cae DN cd thg sira ddi cic tii nguyen cimg vdi viec kinh doanh dang phat trign ma khdng phii lo ting vd viee thay ddi phan ciing.
Cgp nhdt vd ndng cdp tu dgng Ke toin dim may cd thg tu ddng cip nhat, ma khong lim giin doan cdng viec cua nhin vign. DN cd thg bat ho^c tat bin cap nhit tinh nang mdi theo nhu eiu eiia minh.
Thdn thien vai moi tru&ng Khi DN sii dung dien toan dim may fhi nhu eiu ddi vdi phin ciing se duge giim tii, vi thd ma miic nang lugng tieu thu eho phin phin Cling ciing giim theo.
Kiem sodt tot
Khi bit ley cdng ty hoac DN nao ehuygn sang kg toin dam miy, tit ci cic tep v i dii li?u dugc chia se tip tnmg eho phep cie edng ty chinb siia va xem theo ygu cau. Dieu niy eho phep kiem soit chat tugng tdt ban khi cip tai tchoan cho mdi nhan vidn su dyng theo diing cdng viec dugc giao.
M& rong luu trir tfp Su phit trign khdng ngimg ciia eic DN ddi hdi nhu cau khdng gian tuu trii dii lieu nhigu hem, die biet trong eac tep kg toin thudng nang ban chiem dung tugng ton hon. Do dd, cic edng ty kg toin bude phii thay tbg phan ciing thudng xuyen.
Tuy nhign, dien toin dim miy giiip cae cdng ty ke toan md rdng hoae thu hep khdng gian tuu trir du lieu vdi ehi phi giam di nhigu, loai bd vide mua cic thigt hi may tinb dit tign vi thue chuyen gia dg duy tri ehiing.
5. Han che a. An ninh vd bdo mat Thue tg, cd rit nhigu dii lieu tdn tai tren dam may va Intemet, cie hacker cd khi nang truy cap cie tbdng tin bit hgp phap vi trdm dii tieu giy tdn thit eho DN.
Han nira, nhimg ngudi cd quygn tray cap vao miy cbu ed the su dung thdng tin vdi muc dich xau.
b. Rui rophia nhd cung cdp DN phii phu thude vao mdt nhi cung eip dien toin dim miy, righia ta he thdng ed the gap van dg khi
nha cung cap gap cae su cd nhu phi sin, bi tcien cio,... Vi vay, cic DN can tim cho minh mot nha cung cip dim bao man thii diing tat ca eic quy tie va quy dinh.
6. Ket luan
Mdt trong nhihig eo sd ha ting eho ndn tdnh tg tri thiic la he thdng thdng tin kd toan dugc tich hgp vao dim may, he thdng thdng tin kg toin se cd gia tri hon, nang suit ban, tueu qua hem nhd su trg giiip ciia dien toin dam miy. Nhd dd ma DN tiet Idem dugc chi phi, thdi gian, sd biiu nhiing bio cao vdi sd lieu chinh xie den tiing thdi diem. Van dd trd ngai tdn nhit la can cd mgt khung phip ly vg van dg an ninh va bio mat tbdng tin mang, xu ty nhiing tmdng hgp tan edng dii lieu trgn dam miy hoac lgi dung quyen tray cap de sir dung thdng tin khdng diing mue dich ciia DN. Nhin chung, mac dii sir dung iing dung niy cd nhirng mat ban chg nhung ciing tchdng the pbit nhin hoan toan lai ich to Itin mi nd mang lai.D
Tdi lieu tham khdo
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[2] Avman M.Z, 2015, Can accounting information system benefit from cloud com- puting the case of Saudi Arabica, Interna-
tional journal of current research [3] Belfo S & Trigo.A. 2013, Accounting information system, tradition and future di- rections. Procedia technology-
[4] Efkirin.A. 2014, Management ac- counting In the new economy. University Bul- [5] Marand, A.A., Marand, E-A-,&
Dashtebayaz, M-L. 2013 Investigating the ef- fects of cloud computing on accounting and il comparison with traditional models. Ad- vances in environmental biology. 7(10 SI), 2846-2847
[6] Nguyin Quynh Hoa. 2020, Anh huang cua dien todn dam mdy den viec cong b6 thong tin ki todn cua cdc DN tren dia ban TP HCM. Tap chi Cong thuang
'%p chi ^Sfom <&^lem torn s6
