KE TOAN-KIEM TOAN
HlJCfNG TICH H 0 P THONG TIN KE TOAN DOANH NGHIEP KHI TRIEN KHAI HE THONG ERP
• HOANG TUNG
T 6 M TAT:
Bai vie't phan tich nhiJng nhu cau thdng tin ke' toan doanh nghiep va hu'dng lich hdp thong lin ke toan trong he tho'ng ERP, nham giai quye't van de ve dil lieu/thong tin cho qudn I;?
doanh nghiep, nhan manh den vide xhy di/ng co sd dd lieu dOng chung va dp dung phan mem qu3n 1^ phii hdp. T^c gid tien hanh nghien ciiu yeu cau vh chdc nang cua he tho'ng lh6ng tin ke lodn tr6n cd sd phSn tich nhu cau thdng tin quan ly cua doanh nghiep, van dung ly thuyet h? thong di de xud't gidi phdp tich hdp thong tin ke todn trong he thong ERP,
Tiif khoa: Thong tin ke todn, h& thong ERP, tich hdp, bo ma, cd sd dff lieu.
1. Ddt vS'n de
Thong lin ke' loan cd vai trd ghi nhan - do liTcJng - cung ca'p thong tin hffu ich cho cac ben lifin quan trong qua trinh ra quyel dinh. Sd phal tri^n ciia quy md doanh nghiep, sff da dang trong hoaldgng, iinh rui ro va bat dinh ciia moi trffdng kinli doanh... da dat ra yeu clu phdi nang cao hieu suj't va kha nang ke'i nd'i/tich hdp cua thong tin ke lodn vdi cdc he tho'ng thong tin khac. de dam bdo cho cdc quyet dinh quan Iy cd can cff khoa hoc hdn.
ERP (Enlerpri.se Resource Planning) la he Ih6'ng quan ly tdng the nguon lffc. cu lhe la mot hf ih6'ng kd't nd'i cac dff lieu dung chung trong mOl t6 chffc/doanh nghiep. Viec trien khai he Ihfi'ng nay cd the giup nha quan ly phan tich nhifng thdng tin lien quan, tac dong ldn nhau, iff A6 lam giam dang ke chi phi hoat dong ctia i6 chi!c. NhiTng danh gid dinh Iffdng cua nha qudn ly difdc xu" ly tren cd sd phan tich thdng tin cd
lien quan tff ta't ca cac bd phan/hoat ddng, ke ca nhffng thong tin phi liii chinh.
2. Gidi thieu thong tin ke'toan va hv tho'ng ERP
He Ihd'ng thong lin ke toan (Accouling Informalion Syslem-AlS) la mot bo phan ca'u thanh quan trgng cua he thong ihdng tin (HTTT) quan tri trong doanh nghiep vdi muc tieu cung cap day du thong iin mpl each kip ihdi, nhanh chdng, chinh xdc ve tinh hinh lai chinh cua doanh nghiep.
HTTT ke todn la mot tap hdp cac nguon lffc - bao gom con ngffdi \a cac thiel bj mdy mdc, nham bien ddi dff lieu tai chinh va cdc dff lieu khac ihanh Ihdng tin. (Sddd 1)
Td chffc HTTT ke lodn (A1.S) cua mot doanh nghiep la mot qua irinh ihie'l lap lal ca cac thanh phan cua ATS di/dc ihi/c hien theo inol irinh t\i nhat dinh. Viec td chffc HTTT ke lodn phdi dffcfc ihffc hien dffa tren cd sd cdc muc tieu da dc ra.
khdng phai la cdng viec ndi bo ctia chi rieng bo
So 7 - T h a n g 4/2020 271
Sd (36 1: Cac yeu to cd ban ciia HTTT ke toan
Dftiifu kc todn i (Cac
cliihig ni.
Xi-iion- Nguyen Mgnh Todn va ccmg sif. 2011
phan ke loan ma lien quan \a anh hffdng den loan bp hoal dpng cua doanh nghiep. Trong doanh nghiep. ngoai HTTT ke loan con co cdc he thdng thong lin chffc nang khde, nhff: HTTT nhan sff. HTTT ban hang, HTTT san xua't. HTTT tai chinh. Nhffng HTTT nay ton lai song .song \ a cd mdl quan he chdt che \di nhau de ciing thffc hien mot muc lieu chung Ki thu thap, s.d ly \ a cung ca'p ihdng lin. nhdm dam bao cho hoal dong cua doanh nghiep cd hieu qua. (So do 2)
Sd dd 2: Mdi quan he g/t/o HTTT ke toan va HTTT quan trj
Chli thich • MIS Management Infomiatum System, H^ thdng ihonsi tin quun ly
.\::u,m: \vin(''j Ihe'Hung. 2016
Trong dd, HTTT k€ loan ddng vai tro CLin^-cap dff lieu dau vao. vffa idng hdp cdc
>eu to dau ra cho cdc HTTT khde Clia doanhnghiep.
ERP la mot he thd'ng lien quan de'n moi hoat dpng ciia doanh nghiep. Muc tieu tdng qudt cua he thd'ng nay la dam bao cdc ngudn life thich hdp cua doanh nghiep - nhff nhan lffc, vat tff, mdy mdc vd tii^n bae - CO sdn vdi sd Iffdng du khi cin, bdng cdch sff dung cdc cdng cu boach dinh va len ke hoaeh. Phan mem ERP la mot phan mem cho ph6p doanh nghiep eung ca'p va long hdp so' lieu ciia nhieu hoal dpng rieng re khac nhau de dat dffdc muc lieu tren. Diic diem ndi bat cua ERP la mOt he Ihd'ng phan mem sd'ng, co thg' md rgng vd phdt trien theo thdi gian, theo tffng loai hlnh doanh nghiep ma khdng lam anh hffdng de'n ca'u true cua chffdng irlnh.
Mdt he thdng ERP dffOe bieu di6n nhff sau:
(ScJdd 3)
3. HiTdng tich h(?p thong tin ke toan khi trid'n khai he tho'ng ERP
Khi trien khai he thd'ng ERP co the dem lai ich ldi cho cac doanh nghiep:
- Tang hieu sua't ciia cong lac quan ly: Viec lich hgp cdc phan he phan mem trong ERP giup doanh nghiep gEam thieu viec trting lap cong vi$c khi phai nhap lieu nhieu lan d mdi bp phan va phdng ban khac nhau.
- Kiem soal dff lieu va thdnglin chatche, tap trung: ERP tich hdp nhieu phan he phan mem trong doanh nghiep, dieu nay giup loai bd sai sdt khi nhieu ngffdi cung nhap mot dfl lieu.
Ddng thdi, khi cd sai sdt xay ra cung de dang phdt hien va khde phue sffa chffa. Ngoai ra, dff lieu va thong tin trong he thdng ERP dffdc dffa ve mgl mdi chung va duy nhat. nhn do tat ca cae nhan vien d cdc bp phan. phon- han khde nhau trong doanh nghiep deu cn ihe' iheo doi truy cap va khai Ihdc Ihong tin iren .g sd pha'n quydn ch:ii Lhe
272 Sd7-Thang4/2020
KE TOAN-KIEM TOAN
Stf dS 3: Mo hinh Hf thong ERP
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mua ttang tCem soat dieu chinh Ke tioach khi co sw c:ap thiet
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MRP1: Matenal Requirments Planning __ KS hoaeh nhu cau nguyen vat lieu Phan biet vdt MRP2 Manufactunng Resource Planning
'.• Azhar Susanio. 2016
So 7 - Thang 4/2020 273
- NJng cao hieu qua .\ff i\ \a chia se thdnglin:
Tru'dc khi ffng dung ERP. mgt nha quan tri cap cao phai dffa vao nhieu ngudn de c6 dugc thdne tm can thici cho \ iec phan tich linh hinh tai chinh \a hoal dgng cua doanh nghiep. \'di he thdng ERP.
dieu nay cd the dffdc thffc hien mot each de dang bang cdch sff dung mgt phan mem ffng dung xff ly cdc nghiep vu iheo thdi gian thffc. Tff dd. nha qudn tri cd the dffa ra quye't dinh mdl each nhanh chdng \a chinh xac.
- Nang cao kha nang canh tranh: Viec tich hdp va lien ke't cdc phan he trong he thd'ng ERP giiip doanh nghiep lao mdi lien ke't giffa cdc hoat dgng ciia minh de ciing thffc hien muc tieu chung. Dong thdi, giijp doanh nghiep nhan dang va loai bd nhffng ye'u id kem hieu qua trong quy trinh sdn xua'l. Tff dd, nang cao chat lifdng san pham, tan dung td'i da cdng suat may moc. thie't bj cung nhff nhan lffc: va giam chl phi tren mgt ddn \i san pham, tang ldi nhuan. tang nang lffc canh tranh Clia doanh nghiep.
- Thay ddi quan diem, phong each lam \ iec cua nhan vien: De cd the trien khai thanh cdng he thdng ERP trong loan doanh nghiep ddi hdi loan the nhan vien trong doanh nghiep phai thay ddi phong each lam \ iec ciia minh cho phii hdp vdi quy irinh xff l\ nghiOpvu,k\ nang sff dung thanh ihao ma> \i tinh, ndng dgng \;i iang td'c do xff ly cdng MCC. nghiem tiic. trung thi/c luan thu quy Irinh lam viec, qu> dinh trong phan mem ERP.
"Trong mdi irffdng ERP. la'i cd cdc phan he phan mcm sff dung cung mpi ngdn ngff lap irinh
\a cDng sff dung mgt cd sd dff lieu qudn ly tap trung va chia se thdnglin. Cd sd dff lieu dau \ao CUA bg phdn nay se trd ihanh cdsd dff lieu dau ra i.ii mgt bp phan khac." iNgu\en Bich Lien, 20121 Tai ca cac dff Meu cua cdc phan he lich hop dffdc quan ly tap trung va id chffc iheo kieu he quan trj cd sd dff lieu. Cac phan he deu cd the iru\ cap \a sff dung chung ngudn dff lieu nay.
Cdch Id chffc dff lieu tap trung nd) gidp \ iec thu ihdp \ a liru irff dff lieu khdng bi trung lap. khdng khudn mau vdi nhau \a cdc dff lieu du'de sff dung dat hieu qua cao, \'l \ a \ . cdng \'IC-K. ke lodn iron"
mdi irffdng ERP khdng con chi la viec nhap lieu va hach loan cdc nghiep \u kmh te phdi sinh. ma ddi hdi ke loan phai phan tich du'de cdc sd' lieu.
\ff K' sd lieu de thffc hien bao cdo. Ddng thdi. co
274 So 7-Thang4/2020
che dff lieu tap trung cua ERP cho phep hdp nhdi sd heu cua cac doanh nghiep c6 nhieu chi nhdnh mdt cdch thuan tien va de dang. Vice duy nhat ma ho phai lam la iruy vd'n dff li?u dd cd sd'n bang cdc cdng cu ma he thd'ng cung cap. Nhd vay, viee md rdng quy md kinh doanh, them chi nhdnh, ddn vi thanh vidn mdi trong he thdng ERP dffdc thffc hien ddn gian.
Dd cd the lich hdp thdng lin ke' todn trong hd thd'ng ERP khi trien khai d cdc doanh nghiep, can phan lich rd nhu cau thdng tin qudn ly, thffc trang cdc phan he thdng tin hien co, mffc do lien ke't ve dff heu giffa cae phan he nay. Tren cd .sd nhffng phan tich, danh gid nay viec to chffc thdng lin ke todn trong mdi trffdng ERP cd 3 va'n de quan trpng phai giai quye't: xay dffng bg ma ke' todn, phdn cd'p va phan quyen hd thd'ng ke' todn; lffa chpn phan mem ERP.
3.1. Xdy difng bg md
Trong td chffc ihdng tin quan ly thi va'n de ma hda dff lieu la khau ra't quan trpng nhdm nang cao hieu sua'l khai thdc va ffng dung cae phan mem qudn ly. Ma hda la phffdng phdp de bien thong tin tff dang binh thifdng sang dang thdng tin khdng the hidu difdc ne'u khdng cd phffdng tien gidi ma.
Giai ma la phffdng phdp de du'a tff dang thdng tin da dffdc ma hoa ve dang thong tin ban dau.
Cdeh thffc tie'n hanh cong ldc ma hda:
Bifc'Jc 1: Xdc dfnh vd'n de phdi gidi quyel Dau lien can xdc dinh ddi tu'dng phai xdy dffng bd ma. Sau dd, iim hieu cdc thugc tinh cua ddi lu'dng du'de ma hoa, thupc tinh nao nen dffa vao bg ma. Ddng thdi xdc dinh long sdlffdng ddi tffdng phdi ma hda, va sif bien dgng cua do'i tffdng ndy irong tffdng lai. Khi da xdc dinh dffdc dd'i tffdng m^a hda, can xac dinh muc tieu id xdy dffng bp ma de lam gl. Muc lieu thdng ihi/dng ma ta't cd cac doanh nghiep ludn hudng ddn la bd md phai giup nhdn dien khdng nhap nhSng dd'i tffdng va cd kha ndng thdng ke cac do'i tifdng theo cdc thuoc tinh Khac nhau cua bg ma.
Bffdc 2: Lffa chon gi., pilar, ma hda Viec li/a chon phudng phap ma hda cho loan dien la rat khd. Vi vay. xav dirng bdn j ma phu thupc
dtfng ma. dac diem thonE k6 dac ,1,5'J^ • ,'•
uiontr nia hoa. Chinh \ i \ i \ i K; i .
nhap ia> dim;! ho ma can li/u . , - . .- ^""""B
^an de sau:
KE TOAN-KIEM TOAN
+ Xac djnh mgt trat tff ffu tien cho cdc tieu thffc li/a chgn;
+ Tan dung bg ma cd san;
+ Tham khaoy kien cua ngffdi sffdung;
+ Kiem tra do on dinh cua edc thupc tinh;
+ Kiem tra kha nang ndi rdng va chen them cua ma sd.
Btfdc 3: Triin khai vd kiim tra gidi phdp md hda Sau khi da xay dffng bd ma phai trien khai cho todn the doanh nghiep ve ca'u true cua bg ma cung nhif thdi gian dff kien dp dung bd ma. Doanh nghi?P phdi phd bie'n quy tac sff dung cho cdc dd'i iifdng lidn quan, ddng thdi hffdng ddn nhdn vien li§D quan hieu rd ban eha't va ca'u triic cua bd ma ii trdnh sai sdt khi nhdp lieu.
Vidu: Bg ma trong chffdng trinh ke loan hoat jQng xua't bdn cua Nha xud'l ban Giao due Viet Sam:
Ma sdch la mgt chuoi td hdp eae ky tif trong bang chii cdi Alphabet va edc con so' tff 0 de'n 9.
Ma sdch bao gdm 10 ky tff, the hien ede thong lin sau ciia xud't bdn pham:
l.Ky Iff thff I: Chi mang sdch va hlnh thffc xud'i ban
-Mang sdch: Sdch gido khoa, sdeh bd trd...
- Hinh thffc xua't ban: Mdi - Tai ban 2, Ky Iff thff 2: Chi ca'p, ldp, khac (Ldp 1, ldp l..Ca'p 1, ca'p 2,..)
3 Ky Iff thff 3: Chi ddi lufdng sff dung (Hpc sinh, giao vidn...)
4. Ky tff thff 4: Chi mdn hpc: (Todn. Vat Iy.
Hoa hpc,...)
5. Ky Id 5, 6, 7: Chi sd thff Iff ma sach, sd thff ti/bO sdch {dd'i vdi SGK)
6. Ky tff thff 8: Chi ten ddn vi to chffc bdn thao 7. Ky Iff thff 9: Chi ten ddn vj In, Phal hanh 8. Ky Iff thff 10: Chi I chff so cud'i cung cua nim xua'l ban
Nhif vay. Sach giao khoa mdi mdn lodn Idp 3.
doC6ng ty Dich vu Ha Ndi td chffc xua't ban, Wng ty CP DTPT Giao due Ha Ndi phdt hanh nfim 2019, cd ma: G3THa01HA9
G: Sdch gido khoa mdi 3: Ldp 3
T: Mon Todn H: Ddi tffdng hge sinh OOI: So thff tff ma sdch
H: Cong ty CP Dich vu xua't ban gido duc Ha
Ndi to chffc ban thao
A: Cdng t\ CP Dau tff Phdt trie'n gido due Ha Ndi In, phat hanh
9: Nam 2019
3.2. Phdn cd'p va phdn quyen trong HTTT ke todn
Khi trien khai he thd'ng ERP, van de phan quyen khdng chi de dam bao thffc hien chffc nang cua cdc yeu td'/cdc thanh vien trong doanh nghiep ma cdn la cd sd de xdc djnh/ddnh gid trdch nhiem, xdc dinh loi bdo mat va kiem soal he thdng. Khi thie't ke' bd mdy ke' loan theo hifdng tich hdp ERP cdn xdc dinh linh dgc lap cua HTTT kd lodn vdi cdc phan hd quan iy khac ve trdch nhiem nhifng vdn phdi dam bdo sff phd'i hdp khi truy xud't thdng lin.
Thong lin ke' todn dUdc chia thanh 2 phan he chinh la: ke todn taichinh va ke'lodn qudn in. Hai phan he nay eo mpl ,sd dac diem khde nhau ve thdng tin va bao cao qudn ly, trong dd, ke'todn tdi ehinh hu'dng den cung cd'p thdng tin ldi chinh mang tinh phap ly cho cac ben lien quan (Stakeholders), ke' todn qudn tri lai khai thdc vi phdn tich thdng tin cho sff ddnh gid vd ra quye'l dinh cua nha quan ly doanh nghiep. Tff nhffng ddc diem nay, van de phdn quyen trong he thdng ke' loan can dffdc chia tdch thdnh 2 nhdnh, cd lien quan den 2 phdn he ke lodn. Dd'i vdi ke loan ldi chinh se phdn quyen di/a tren viec id chffc edc ngi dung ke lodn thdnh chu irlnh ke' loan, thay vl theo cdc phan hdnh ke lodn nhff trUde day (thffc chat la tie'p cdn theo ddng ludn chuyen ciia dff lieu ke todn thay vl theo tffng ndi dung/nhdm ndi dung cua cdng tde ke' todn). Dd'i vdi ke todn quan tri phan quyen theo cdc trung tam trdch nhiem: ddu tff. ldi nhuan. doanh thu, chi phi (viec \&c dinh cdc trung tam trdch nhiem nay phai phii hdp vdi cd'u true quan tri cua ddn vi).
Dd'i vdi tffng ca'p dp, can xdc dinh viec phdn quyen tren cd sd quy dinh cua Nha nffdc, quy chd' cua ddn vj va tinh chd'l cua tffng bg phdn. Khi xdy dffng hoae lffa chgn phan mem phai lien hanh phdn quyen trong he Ihd'ng (phdn quyen phan mem) theo dung vdi cdch phan cd'p va phan quyen ma ddn vi da xdc dinh khi thiet ke cd'u tnic quan tri (Corporale Governance), ddng thdi phai ddm bao kha ndng kiem sodl, bdo mat va ket ndi ihdna tin giffa cdc bg phan ciia qudn ly cap trdn.
So 7-Thdng4/2020 275
3.3. Phdn mem ERP
\ idc ffng dung ERP anh hudng Idn de'n cdng tde td chffc he tho'ng thdng tin ke todn trong doanh nghiep. He thd'ng thdng tin trong ERP thffdng du'de to chffc theo chu trinh hoat dgng kinh doanh. He thd'ng ERP ghi nhan va xff ly thdng tin theo nguvcn ldc: 'Neu bUdc hoai ddng inrdc chffa difdc ghi nhan dff lieu vao he thd'ng thi se khdng cd can cff de he tho'ng cho phep bifdc hoat ddng sau thffc hien". Chinh vi \ j \ . diem bat dau hoal ddng ciia nipt bg phan la kci qua cua qud trinh xff 1\' ihdng lin Clia bd phan khac Sff lien ket giffa cac bp phdn. phdng ban trong doanh nghiep rat chat che, tffdd. trdch nhiem edng viec cung dffdc phdn chia va the hien rd rang trong qud tnnh thffc hien. Neu ciii dfft mpl trong cdc cdng doan ciia mot chu trinh ndo do. chffc nang kiem soat cua he ihd'ng se khdng cdn y ngiiLi Keu theo do. \ icc kiem sodl so lieu kc loan cung gap khd khan.
Vice Iff \ay dffng hoae lffa chpn mua phan niciii ERP tuy thupc \ i n khd nflng va dieu kien ciia Iffng doanh nghiep nhffng viec id chffc tap tin
\ ^1 bd md phdi dam bao nguyen tac lich hdp chung trong cdc phan he thong tin qudn ly khac. Trong irifdng hop lffa chgn phan mem ERPiff cdc doanh nghigp cung ffng djch vu phan mem ihl can du'a trdn cac lieu chi cd ban sau:
- Lffa chon giai phdp Cloud ERP hay On- picmisi- Trong khi On-premise ERPdUdc cai dat tren phan cffng cung cdc server, va du'de quan ly bdi nhdn v ien IT cua cdng iv. thi Cloud ERP. con goi ia SaaS hav dich vu phan mem (Sofl\vare-as-a- Scrvicci. lui dffdc cung cap du'di dang dich vu. Vdi cdch then khai ndv. phan mem ERP va cac dff lieu neng bici ciia mdi cdng i\ sC- dffdc quan ly tap irung (Ircn dien todn dam mav) bdi nha cuns cap ERP. Nhli va>. c^c khdch hang sff dung cdne cu lim kicm vvcb deu cd the' truy cap difdc. Doanh nghiep can tham khdo md hinh tnen khai ihanh cdng iffc.ic doanh nghiep khac va lffa chpn trencd sd ddnh gid chi phi sd hffu, hieu qua cai tien va nang cap he thdng. khd nang tie'p can va td'c do irien khai.
- Kha ndng md rdng Kh.i nang md rdni: phan mcm ERP dc cap den kha nang eua he ihdne khi xff iy sd Iffdng cdng viC-c va ngifdi dung tang len Mdl sd nha cung cdp phdn mem ERP hu'dng muc
lieu den td chffc Idn vdi cac hoal ddng kinh doanh phffc tap. Vav nen. neu dff lidu khdeh hang Clia ban tang len. phan mdm cung c^n cd khd nang xff ly sd'Iifdng ngu'di dung va giao dich ngay cdng lang.
- Phu hdp ky thuat: Mdi ddn vi cung cd'p ph^n mem ERP kit cd the' manh chffc ndng khde nhau vd phdi ldm sao de eho chffc ndng phii hdp vdi cdc id chffc. Mac dii cdc id chffc chu trgng ddn chi so' phu hdp ky thudt nhffng cdc nhu cau ve nghidp vu ndn dffde dat Ien hdng dau. Nd'u ngffdi qudn ly doanh nghidp cd the ldp quy tnnh vd xdc dinh cdc yeu eau cho phan mem ERP ciia minh, ban cd the yeu cau nha cung ca'p demo chffc nang cu the.
Ben canh do, chia se ydu cau vdi cac nhd cung cap phan mem ERP va cho ph^p nha cung cap trao ddi vdi nhffng ngffdi cd chuydn mdn, de dam bdo hg hieu dung ve doanh nghiep.
- Tinh kha lhi ciia phan mem ERP: Cdc chii doanh nghiep nen thffc hidn nghien cffu de xdc djnh xem eha't lifdng phan mem ERP minh dang lffa chon ed thffe sff du .sffc canh tranh vd khd lhi hay khdng. Trong qud trinh sff dung, sff dinh trd cila phan mem ERP se gay tdn hai cho doanh nghiep vd ban se phai ehi trd ra't nhieu tidn cho viec tuy chinh, ehi de duy tri sff doi mdi.
4. Ke't Iufln
Cung vdi sff phal trien cua hoat dgng .sdn xud't, Slf quan ldm de'n eha't kfdng ciia hoat dgng qudn ly irong mdi trffdng eanh tranh, co nhieu yd'u td rui ro thi viec tnen khai he thdng ERP tren nen ldng dff lieu ldn, dung chung cho la't ca cdc bp phdn se ndng cao hieu sua't qudn ly va ddm bao cdc quydl djnh cua nhd quan ly deu dffa tren cd sdphan lich dff lieu tdng the' cua doanh nghiep.
Ddi vdi he tho'ng kd todn, td chffc thong tin theo hifdng lich hdp vdo he tho'ng ERP la yeu c^u ca'p thiet vd mang tinh chie'n Iffdc, dam bdo tinh hffu
>ch Clia thdng tin ke'toan va tao ihdnh mot "idi"
ci'f lieu ta. chinh quan trpng trong do Iffdng, phdn lich kinh doanh, giup eho cdc quvd't dinh quan 1^
v a c h i e n l i f d c k i n h d o a n h . u a .itMnh nghiep it ang n h c h u q u a n . c . . U n . , . , . , , , / , , , , P , , hoc hon. He Ihong nay se u.i ,h
ihdng kicm s
'i'anh mach mdu 1 iinng doanh nahiun dirdi .n- ..w u
. - _ ' " " " ^Lf chl huy va
276 So 7 - Thang 4/2020
KE TOAN-KIEM TOAN
T\ILI5U THAM KHAO:
t. Nguyen Bich Lien (2012), Xdc dinb vd kiim sodl cdc nhdn id dnh budng chat luang ihong tin ki todn trong mdi inidng dng dung He ihong hogch djnh nguon luc DN (ERP) tai cdc DN Viet Nam. Dai hoc Kinh ic TP H<>
Chi Minh.
2 Nguven Manh Todn (2011), He ihdng thdng tin ketodn. Nha xua't ban Tdi chinh.
3 }ig[iy^nThel\i!ng(20\6), He thong Ihong tin ke todn. Nha xua't ban Thdng ke.
4. Azhar Susanio (2016), Accounting Information Systems: Structure, Control. Risk. Developmenl. International loumal of Applied Business and Economics Research (IJABER) 2016.
Ngdy nhdn bai: 17/3/2020
Ngdy phan bi^n danh gia va sd'a chi?a: 27/3/2020 Ngay cha'p nhfln dang bai: 7/4/2020
Thdng tin ldc gid:
PGS.TS. HOANG TUNG
Trffdng Dsii hpc Kinh te'- Dai hgc Da NSng
SOLUTIONS TO INTEGRATING THE ACCOUNTING INFORMATION INTO THE ERP SYSTEM OF ENTERPRISES
• AssocProf, Ph.D HOANG TUNG School of Economics, Do Nang University
ABSTRACT:
This study analyzes needs for accounting information of enterprises and solutions to integrate accounting information into the ERP syslem in order to solve data/information problems for corporate management, emphasizing the importance of building a shared database and applying appropriate management software.
This study was conducted by analyzing requirements and functions of the accounting information system based on studying the management uiformation needs of enterprises, applying the system theory to propose solutions lo integrate accounting information into the ERP system.
Keywords: Accounting information, ERP system, integration, code set, database.
So 7 - Thong 4/2020 277
