DI6n (An nghd^ nghlfip
Hoan Ihien chu trinh mua hang va thanh toan trong doanh nghiep vula va nho
C
d mdt thue td la viee td chiie kd todn trong edi DNVVN ndi chung vd chu trinh mua vdo vd thanh todn ndi rieng hien chi dat trgng tdm vdo kd todn tdi chfnh (KTTQ md ehua coi trgng kd todn quan tri (KTQT). Cdc nhd quan tri td chiic kd todn nhdm muc dfeh thu thdp thdng tin cho KTTC dd ddp ling nhihig quy dinh do nhd nude bat budc phai thue hidn nhu lap chiing tit, ghi sd kd todn, bdo cdo thud, BCTC. Cdn cdc thdng tin cdn thidt dd quan tri thi khdng dugc quan tdm, khdng dugc td chiic theo mdt he thdng do khdng dii nang luc va ehi phi. Ben eanh dd, DN ehua dugc hudng ddn cu thd, ddy dii vd nghiep vu cho viec td chiic KTQT.Do vay, trong DN nay, hdu nhu giam ddc tu Idp cdc du todn vd SXKD, phdn tfch tinh hinh tai chfnh, tfnh gid bdn hdng hda, san phdm... vd hg quan 1^ theo nhan thiic vd cam nhan cua mdi ngudi.
Day Id mdt vin di md cdc DN cdn phai quan tdm vd khdc phuc dd ndng cao siie eanh tranh khi hdi nhdp vao ndn kinh td thd gidi.
Kilm sodt hoat ddng mua hdng vd thanh todn hrong DNNW
Td chiic nhdn su
Tai DNNVV, mdt nhdn vien thudng kiem nhiem nhidu cdng viec. Do xu thd cac gidm ddc tidt kidm chi phf bdng each thue mudn nhdn cdng re nen nhdn vien thudng bi han chdvd mat kidn thiic vd nghi- dp vu. Kha ndng thuc hidn nhiing cdng vide mang tfnh chdt phiic tap hay phdi hgp vdi nhdn vidn khdc
3 T1I.S Trinh NQQC Anh trong ndi bd bi han chd, thdm chf, nhdn vien kd todn khdng thd Idp bdo cdo cho nhd qudn tri.
Tinh hinh kiim tra, kiem sodt Td chiic kidm sodt ndi bd cdn Idng leo, ft phdi hgp kidm sodt giiia cdc bd phan trong chu trinh nghidp vu, ridng khau mua hdng vd thanh todn cdi. nhidu thidu sdt. Trong khdu dat hdng, nhan vien ndo cung cd thd mua hdng, chi cdn gidy gidi thieu cua DN. Didu ndy cd thd ddn tdi tinh trang nhdn vien ed thd dat hdng cho cd nhdn nhimg nhdn hda don vd dd DN thanh todn cho nhd cung cdp.
Trong khau nhan hang, nhdn vien nhdn hang ed thd nhdn sai hdng, khdng diing vd sd lugng, chdt lugng hay quy cdch. Nhd cung cdp cd thd phdt hdnh vd giii hda don ghi sai sd lugng, gid tri hoac phdt hdnh hda don hai Idn.
Trong khdu thanh toan tidn mua hdng, cd thd thanh todn nhdm cho nhd cung cdp, hodc chfl' ky iiy quydn khdng diing, hoac dd xudt thanh todn cdc khoan gia mao hodc do ngudi gia mao, hoac thanh todn hda don 2 Idn. Nhdn vien mua hdng chgn nhd cung cd'p hdng hda, dich vu d mire gid thdp nhd't md hang hda, dich vu khdng thda man nhu cdu SXKD ciia DN. cd thd vi nhdn vien ndy nhdn tidn hoa hdng ciia nhd cung cdp.
K^ todn nghiep vu mua hdng vd thanh todn
Chiing tit kd todn chua dua vdo sii dung mdu bidu bdt budc ciia khdu mua vao nhu bang bdo gid, don dat hdng. Ddi vdi hang hda.
dich vu mua trong nudc thi chi cd hda don bdn hdng cua nhd cung cip ldm chiing til gdc cho nghidp vu mua sdm. Bdng bdo gid vd don ddt hdng khdng thude qui dinh luu trQ chiing tir bit budc. Do vay, DN se thidu chiing tit, co sd khi ddi chidu, kidm tra loai nghiep vu ndy. C6n ddi vdi hdng hda, tdi san mua d nudc ngodi (nhdp khdu) thi dugc thue hien thdng qua hgp ddng kinh td. Hgp ddng ndy dugc Idp sau khi gidm ddc thda thudn vdi khdch hang vd dugc ghi ddy dii cac khoan muc edn thidt nhu: ten hang mua, sd lugng hang mua, don gia, thanh tidn, thdi han thanh todn... Nhimg viec luu trii cdc bang bdo gid vd don dat hdng vdn chua dugc dua vdo luu trii bat budc. Do viy, lam anh hudng ddn khdu kidm tra, kidm sodt hoat ddng nay.
Vd sd kd todn. trong cdc DN nhd, dugc hach toan chddd kdto^
theo Quydt dinh s6 48/2b06/QD- BTC ngdy 14/9/2006 eiia Bd tnidng Bd Tai chfnh. Theo dd, cd bdn hinh thiic sd kd todn nhu sau: Nhdt kf chung, Nhdt k5r - Sd Cdi, chiing tit ghi sd vd kd toan trdn may vi tinh.
Thuc td, hidn nay, da sd DNNVV vdn lam kd todn thii cdng, mdt s6 ldm kd todn tren mdy vi tiiih bdng mdt phdn mdm kd todn hodc trdn phdn mdm Excel. Ndu ghi sd kd todn bdng thii cdng, kdtodn chi thuc hien ghi vdo cdc sd kdtoan phu hop vdi Wnh thtic ma DN chgn. Cdn lam kd todn tren mdy vd dua vao cdng viec bat budc cua kd toan. Vi thd, cdng tdc kd todn phuc vu cho vide quan tri DN chua cao.
di^i cki ^Ce todn V C/dem todn Ao tkdna 40/2044
DI6n din ngh6' nghlfp
Phucmg phdp hgch todn edn nhidu sai sdt nhu TSCD ghi vdo cdng eu, dung cu dd khdng phai theo ddi vd quan ly. Theo quy dinh hidn hdnh, ndu thanh todn mua hang vdi sd tidn tit 20.000.000 d trd xudng thi mdi dugc phep chi bdng tidn mat cdn chi bdng tidn giti ngdn hang thi khdng han chd. Da sd DN d quy md nhd thuc hidn thanh todn bang tidn mat lam mdt nhidu thdi gian, tdn nhidu chi phf vd tidm dn rui ro tren dudng di. Khoan ng phai thu va ng phai tra khdng ghi nhdn sd kdtoan diing thue td, vi cdc nghi- ep vu phat sinh khdng nhidu vdi sd tidn ft vd do vay, khi mua hang hoac bdn hang thi kd todn ehi tidn hoac thu tidn ngay ma khdng cdn quan tam ddn phdt sinh thuc. Cdng ng vdi nhd eung cdp chua dugc ddi chidu thudng xuydn hoac cd khi ddi chidu cdng ng khdng lap bien ban.
Nhu vay, edng ng thanh todn vdi ngudi ban khdng chfnh xdc; nhidu loai tai san sir dung nhidu Idn trong qua trinh kinh doanh nhung chi dugc tfnh mdt Idn vao ehi phi, lam anh hudng ddn kdt qua kinh doanh eiia nhidu ky kd todn cd lien quan;
trong nghiep vu thanh todn, edng ng bang ngoai te, thudng ty gid ngoai te bidn ddng manh lam phdt sinh ehi phi tai chfnh hoac doanh thu hoat ddng tdi chfnh. Nhimg do loai nghiep vu nay ft nen khdng hach todn chenh lech ty gia theo thue tdphdt sinh. Hach todn sai nhu vay lam anh hudng ddn kdt qua kinh doanh titng ky ciia DN, khdng phan dnh diing thuc frang cua DN va lam sai lech tinh hinh tai chfnh.
Bdo cdo ki todn: Bdo cao eiia KTQT ehua dugc quan tdm, ehua cd hudng ddn vd mdu bidu, he thdng cdc chi tieu vd phuong phdp Idp.
Hodn thien td chudc ke todn mua vdo vd thanii toan trong DNNW
Nhdm gidi phdp chung
Xdy dung nguyen tdc tai chfnh eua DN: cdc nguyen tdc quan ly tai chfnh trong qud trinh mua vdo va thanh toan nguyen tdc phe duyet,
thanh todn, dat mua hdng, nhdp hdng, xudt hang, du trii, ddnh gid hdng...
Giai phdp vd td chiie cdng tdc KTQT Cdng tdc KTQT nhdm cung cdp thdng tin phuc vu cho cdc yeu cdu ciia quan tri DN, gdm 3 giai doan: giai doan hoach dinh (xdc Idp cdc muc tieu tuong lai cho hoat ddng SXKD thdng qua viee xdy dung cac du todn); giai doan thye hien (gdm cdng viee didu hdnh va chdn chinh hoat ddng SXKD), giai doan kidm tra vd ddnh gid (thuc hien viec phdn tfch qud khii: dd kidm tra, ddnh gid cdc muc tieu quan tri), kd todn phdi cung cdp dfl lieu dd xdy dung cdc dy todn cho hoat ddng SXKD ciia DN ldm co sd so sdnh va phdn tfch tinh hinh tai chfnh ciia DN.
Cdc dy todn ndy phai dugc xdy dyng trong mdi lien he qua lai Idp thanh bang dy todn tdng hgp cho hoat ddng SXKD ciia DN.
Dd thye hien dugc cdc dy todn hoat ddng cua SXKD, DN nen xay dyng cdc trung tam trdch nhiem dd ddnh gia trdch nhiem eiia titng bd phan nhu: trung tam ehi phf, trung tam lgi nhuan va trung tam ddu tu.
Nhdm gidi phdp cu the
To chute nhdn su: Flian edng cdng viee eua nhan vien phai phii hgp vdi nang lyc, trinh dd cua titng ngudi va cd thd vita hd trg vita kidm soat cdng viee Idn nhau va nen thye hien theo nguyen tie bdt kiem nhiem. Sy phan chia nhiem vu hgp ly se giup cho he thdng kidm sodt chat che, tan dung toan bd ngudn nhdn lye vd tai lyc ciia DN. Mudn vay, td chiic cdng tdc kd todn phai theo hd thdng chu trinh nghidp vy nhu: chu trinh mua hang vd thanh todn, chu trinh bdn hang va thu tidn... Cdc chu trinh ndy tdc ddng Idn nhau trong qua trinh SXKD dd ciing thye hien myc tieu chung ciia DN. Vi vay, viec phan chia nhiem vu se hd trg cho he thdng kidm sodt chdt che ddng vdn ddng va kha nang sinh Idi cao. Tuy nhidn.
thudng trong cdc DNNVV mdt nhdn vien kiem nhidu cdng viec nhung khdng nen sdp xdp mdt nhdn vien vita ldm cdng viee gifl: tdi san vita ldm cdng viec ghi sd kd todn, vita ldm cdng viec thanh todn vita theo ddi edng ng phai tra cho ngudi bdn. Ddc biet, phai han chd mdt nhdn vien thye hien todn bd chu trmh nghiep vu (chu trinh mua hdng vd thanh toan tit viec dat hdng, nhdn hdng, thanh todn tidn hdng, ddi chidu cdng ng vd Idp bdo cdo tinh hinh kidm tra, kidm sodt)
Khdu ddt hdng: Phai ndm vung hdng tdn kho dd xdc dinh sd lugng hdng hod thye sy edn mua trong ky kd todn. Can eii vdo tinh hinh san xudt vd kinh doanh ma cd kd hoach mua hdng phil hgp dd khdng lang phf vdn. Nen tdeh biet chiic nang dat hdng vd mua hang. DN nen ddnh sd thii ty trudc vdo don dat hang va gidm ddc phdi ky duyet trudc khi mua hang. Nhdn vien lam cdng viec dat hdng phai ghi ddy dii eae thdng tin vd ten hang, quy each, sd lugng, don gid... vd chiing tit nay se dugc luu gifl: kem theo hda don mua hang, phidu nhdp kho vd chiing tit thanh toan tidn mua hang cho nhd eung cdp. DN nen yeu cdu nhd cung cdp giii nhidu bang bao gid khi mua hang, thudng xuyen hoan ddi vi tri cua nhdn vien mua hdng dd tranh tinh trang hg thdng thudc quy trinh mua hdng va khi cd mdi quan he quen bidt vdi phfa ddi tdc sinh ra nhflng thdng ddng khdng hay xay ra.
Khdu nhdn hdng: Khdu nhdn hdng phai td chiic cdng viec tdeh biet thdnh 2 khau la nhan hang va kho, chung ddc lap vdi phdng kd todn. Thudng trong D N N W khdng cd kho dd gifl: hdng. TXiy vdy, cung nen chang DN phdi cd ngudi chuyen nhdn hdng thay cho thu kho. Ngudi nay nen thye hien cdc bien phdp thfch hgp dd nhdn bidt vd quy cdch, chdt lugng va do ludng
(Xem tiip trang 36)
&aft cki C/le todn 9P ^^tiem todn Ao tkdna 40/2044
Dien ddn nghe' nghiep
ddng thye tidn, trong mdi trudng phdp ly vd cac tidn bd ky thudt dd ddp ung ydu cdu ciia nghd nghidp kd toan vd kidm todn, ydu cdu hdi nhdp vd hgp tdc kinh td qudc td.
Hai Id, cki cdch, ddi mdi md hinh td chfle kd todn trong cdc co quan, don vi hdnh chfnh sy nghidp va cdc doanh nghidp, Khuydn khich hinh thfle thue ngodi kd todn cua cac doanh nghiep chuyen hoat ddng kinh doanh djch vy kd todn hoac cd nhdn cd dang ky kinh doanh dich vu kdtodn. nhdm chii ddng han chd tidu eye, tidt kiem chi phf, tao didu kidn cai tidn cdng tdc quan ly, dua tin hgc vdo quan ly. dp dung he thd'ng quan U-j tien tidn hon.
Ba Id, xdy dyng chidn luge, kd hoach phdt tridn kd toan vd kidm todn thanh mdt nganh djch vu, ddng thdi, cd chfnh sdch uu dai ddu tu, phai cd mdt co quan quan 1^ cd thdm quydn, tap trung chi dao xay dyng mdt sd edng ty dich vu vd tu vdn, ddu tu tai chfnh du manh theo cdp dd vung kinh td, ndng cao tin nhidm ciia xa hdi vd hd thdng thdng tin kd toan vd kidm toan; tao Idp sy edng nhan vd tfnh chuydn nghiep cua ngudi lam kd todn, ngudi lam kidm todn va dam bao chdt lugng dich vu kdtoan, kidm todn. Ddp flng nhu cdu cung cdp dich vy kd todn, kidm todn, tu vdn tai chfnh, ddu tu, thud, hai quan cho ndn kinh td vd cho xa hdi.
Bd'n Id, ddy manh giao luu, lidn doanh, hen kdt giua cac cdng ty kd todn, kidm todn trong nudc vd vdi cdc cdng ty kdtodn, kidm todn nudc ngodi thdnh mdt linh vyc, mdt ngdnh kinh td manh, cd vi tri xflng ddng trong ndn kinh td, tdng cudng giao luu, hgp tac qudc td nhdm ddp ling nhu cdu phat tridn kinh td trong nude va tdn dyng thd manh ciia mang Internet tham gia vao sdn choi toan cdu. Tang cudng sy phdi hgp giiia cdc td chfl:c nghd nghidp, eac td chiie hdi thanh vidn thue ddy va ndng cao chdt lugng hoat ddng nghd nghidp.Q
(Tiip theo trang 31)
hdng mua vd theo dung don ddt hdng. Ddng thdi, tinh hbh nhdn hdng dugc phan dnh trdn chflng tit nhu: Phidu nhdp kho, bidn bdn giao nhdn hdng,... Khi nhdn hdng, dd kidm sodt khdu chflng tit nhdn hdng chdt che cd thd ghi rd sd thfl ty cua don dat hdng, bidn ban nhdn hdng, trdn hod don eua nhd cung cdp dd ldm CO sd cho khdu thanh todn khdng bi trflng Idp. Ddi vdi bd phdn kho, can cfl vdo phidu nhdp khi, phidu xud't khi dd ghi vdo thd kho nhdm theo ddi chi tidt hdng mua vd vd ddi chidu sd lidu vdi phdng kd todn. Theo djnh ky bd phdn kho ndn Idp bdo cdo tinh hinh mua hdng sau khi nhan hdng theo titng don dat hdng nhu sau:
Khdu thanh todn: khau ghi nhan cdng ng: Ld bd phan quan trgng nhdt eua chu trinh mua vdo vd thanh todn. Can cii vao chung tit: don dat hang, hod don (ngudi ban), phidu nhdp kho, ehflng tfl kidm tra mua hdng vd sy phd duydt eiia ngudi ed thdm quydn, tinh hgp phdp ciia ehflng tit. Ddng thdi, ndn kidm tra thdi han thanh todn, chidt khd'u hoac hang mua bi tra lai,... dd ghi nhdn edng ng chfnh xdc. Thudng nhan vidn theo ddi cdng ng khdng dugc kidn quan ddn vide chi tidn vd tidn mat vi hg cd thd gian lan trong viec ehi tidn mua hdng.
Ke todn nghiep vu mua hdng vd chi ti^n mua hdng
Chutng tit ki todn: Theo nhd nudc quy dinh, chflng tfl kd todn cd 2 loai Id chflng tit hudng ddn vd ehflng tfl bdt budc. Nd dugc kidm tra khi phd duydt vd thanh todn tidn khi mua hdng. Nd phai dugc ddnh sd thfl ty lien tyc dd theo ddi viee ghi chep ddy dii nghiep vu thaiih todn. Sd chflng tfl dugc ddnh sd dd theo ddi sy lien tue ciia sd, nd theo ddi tuong ty nhu sd nhdt ky mua hdng nhung them cdc cdt chi phf khdc trong trudng hgp DN mua TSCD hodc mua hdng hod d nudc
ngodi ed thud nhdp khdu. Trdn sd ndy cho ta thdy ngay dugc tdng gid trj cua hdng mua vd.
Phucmg phdp hgch todn: Ndu phdt sinh mua hdng dat tidu chudn Id TSCD thi kd todn pliai ghi vdo sd TSCD theo ddi. Ddng thdi, phdi dii tfnh thdi gian sii dung tdi san ndy tren CO sd eiia Thdng tu sd 203 ciia Bd trudng Bd Tdi chfnh ban hdnh vd chd dd qudn ly, sii dung vd trich khdu hao TSCD. Cdng ng phai ya cho ngudi bdn phai dugc theo doi dung thye tdphdt sinh, dd trdnh tinh trang thanh todn vide mua hdng trung lap hoac khdng dung phdt sinh vd kd todn ndn ddi chidu edng no thudng xuydn hoac theo dinh ky vdi nha cung cdp vd ndn lap bidn ban.
Ndu hdng mua vd dflng vdo qud trinh SXKD nhung sir dung U-ong nhidu ky kd todn thi phai udc tinh thdi gian sir dyng dd {^an b6 ddn gia tri cua nd vao ehi phf chfl khdng tfnh 1 Idn nhu hidn nay nhdm tinh kdt qua kinh doanh trung thye hon.
Nghiep vu mua hang d nudc ngodi bang ngoai te, kd todn phai theo ddi edng ng theo nguyen te va ty gid hdi doai ngay tai thdi didm phdt sinh nghidp vu. Ndu ty gid ngoai te trong sd kd todn thdp hon ty gia ngoai te khi thanh todn thi chenh lech tang nay se dugc ghi vdo chi phi tdi chfnh. Ngugc lai, ndu ty gid ngoai te trong sd kdtodn cao hon ty gid ngoai te khi thanh todn thi chenh Idch giam ndy se dugc ghi vao doanh thu hoat ddng tdi chfnh.
Ndu DN lam kd todn trdn mdy tfnh, dd theo ddi hoat ddng mua vao vd thanh todn thi phdn mdm phai theo ddi edng ng chi tidt timg nha cung cdp, tflng Idn nghidp vu phdt sinh, titng loai hang mua vd, va theo ddi tdt ca chi tidu: nhdp kho, xudt kho, tdn kho, chdt lugng ciia cac loai hang tdn kho. Ddng thdi, phdn mdm phai cung cdp thdng tin vd quan tri nhu: phdn tfch chi phf, qudn If sd lugng hang tdn kho...D [^aft- cki^Ce todn V Cedent todn Ao tkdna 40/2044