NGHIEN CUU TRAO DOI
iTng dung he thong ERP
Thach thuc doi vol ngucri lam nghe ke toan
TS.Nguyen Thu Hoai *
^ ^ icphdt triin nhanh chong cua cong ngh^ thong tin da cho phep cdc dffn vi dp dung rpng rai
^ L mdy tinh vdo cong tdc qudn ly nhdm ho trpf trong viic thu nhan, xu- ly, tim kiem, truyin vd fk.^ nhan thong tin tgo nen nhUng dnh hud'ng ddng ke den hogt dpng qudn ly ndi chung vd cong
Idc ki todn tgi cdc dffn vj ndi riing. Trong giai dogn hien nay tgi Viet Nam, da co nhieu dffn vi nhan thitc duffc nhung Ifft ich to l&n md he thong ERP (Enterprise Resource Planning vd xin dirpc tam d\ch Id H$ thdng Qudn tri Nguon lire Doanh nghiep) dem lai nen da sdm triin khai vd img dung thdnh cong vdo cong tdc qudn ly nhu Tap dodn Xdng Ddu Viet Nam - PetroUmex, Liin doanh ddu khi Vietsovpetro, Ngdn hdng Thuffng mgi Co phdn Cong thuffng Viit Nam - Vietinbank, Ngdn hdng thifffng mgi co phdn Qudn dpi - Maritimebank... Nhung diem khdc biet giiia phuang phdp hgch todn ki todn trong he thong ERP vd phuffng phdp hgch todn ke todn iruyen thong da dem den nhirng thach thirc doi vdi ngudi ldm nghe ke todn tgi cdc don vi.
ERP von dugc bat dau tir he thong hoach dinh nhu cau ve nguyan vat lieu (Material requirement planning systcm- MRPI), cac thong lin ciia he thong nay dugc sir dung cho eac du an kinh doanh va dan dugc kat hgp vdi ke hoach san xuat, ke hoach dat mua nguyen vat Iipu. He th6ng MRPI dugc nang cap thanh MRPII khi nd md rgng cac tinh nang va lap dy toan cac yau to khac cua qua trinh san xuat nhu yeu to lao dpng, yeu to may moc, thiet bj...
Khi cac MRPII hgp nhat vdi chirc nang ka loan va tai chinh nham cung cap thdng tin mpt each thong nhat thi he ihong ERP xuat hicn.
ERP thuc chat la mdt phan mem img dung da phan hp, mdi phan hp ciia phhn mem dugc xay dyng Iran ca sd mpt chirc nang quan ly von c6 trong dan vi bao gom quan tri nguon nhan lyc, tai chinh - ka toan, ke hoach san xuat, hoach djnh nguon nguyan lipu, quan tri san xuat, lo chiic
* Hpc vipn Tdi chinh
du trii, ban hang ... va khi cac phan he nay dugc to chuc Iran ciing mgt he thong n6 tao nen:
- Sy thong nhat giira cac chiic nang cho phcp he thong co the xir ly lien hoan lir cac yeu cau dat mua san pham ciia khach hang den vice xct duyet da chap nhan dan dat hang, hpn ngay giao hang, to chirc san xual de dap ling ljch giao hang, roi dal mua nguyan vai lipu, to chirc nhan su, su dung irang thiel bj va eac bg phan ricng le khac...
sau do chuyen tai thanh nhirng thdng lin kinh te tai chinh tuang ddi ty dgng.
- Tao ra mgt ca sd dir lieu lap irung cho phep cac nhan vian cd quyen cd tha tmy cap tdi cac thong tin ciia cac bp phan co hen quan da phue vu cho cong vice ciia minh.
Tuy vay, doi vdi nhirng ngudi lam ngha kc loan d Vipt Nam thi mgt trong nhirng khd khan Idn nhSt khi trian khai, img dyng he th6ng ERP dd la su khac bicl giua phuang phap hach toan ka toan trong he thong ERP va phucmg phap hach toan kc loan truyen thong. Nhung khac bict va co ban d6 la.
Sff dd minh tia^ vifc xu- ly lien hoan giua cd<
chirc nang qudn ly Irong ftf thong ERP
^ Quy Irinh x^ly
S ^ - L Uji.i,.ne
^ 1 Ming ion k b r " | : : ^ g n _
Tap chi nghien ciiu Tai chinh ke loan < ^
NGHIEN cufu TRAO DOI ( So 02 (127)-2014 )
- But todn hgch todn. Vdi he thdng ERP, hach loan ka toan khdng phai la diem bat dau ma la ket qua ciia qua trinh xir ly thdng tin. Trong do, qui trinh xir ly mpt nghiep vu dugc chia thanh nhieu cong doan khac nhau, mdi thao lac xir ly nghiep vu d tirng cdng doan dau dugc ghi nhan bang mgt but toan va se cd nhiau cap biil toan khac nhau phan anh cac budc xir ly khac nhau vdi cimg mgt nghiep vu kinh ta.
- Thiet lap ldi khodn trung gian. Be cd the phan anh dugc cac budc xu Iy nghiep vy tuong ling vdi cac cap biit toan he thong ERP phai su dung them cac tai khoan trung gian vdi ndi dung phan anh khong hoan loan gidng qui dinh ve he thong tai khoan chinh thirc da dugc ban hanh trong cha dp ke loan. Viec su dyng cac tai khoan trung gian khong nhii-ng khong lam anh hudng den so lieu trcn Bao cao tai chinh ma cdn giup don vi kiam tra qui trinh xir ly nghiep vu da day dii hay chua thong qua sd du eua cac tai khoan trung gian.
- Hgch todn tu dong. Ngoai phan he ka toan t6ng hgp thuc hicn cac bill loan mpt each tryc tiep nhu cae phan mam ke loan thdng thudng, tat ca cac phan he khac ciia ERP deu tian hanh hach toan lu dpng va qui tac hach loan ddi irng khdng dugc dal ra. Day la diam khac biet anh hudng rat Idn dan nhirng ngudi dang lam ka loan vi hg van quen kicm soat so lipu theo kiau d6i img. Tuy vay, la luon phai luu y rang diem khac biel rat Idn giiia ERP va phan mam ke loan la cac biit loan dugc sinh ra mdt each
ty ddng va dugc kiem soat nhieu tang thdng qua qua Irinh phe duyet vi vay eac sai sdt va dinh khoan hau nhu khdng xay ra.
- But todn ddo. De phan anh trung thyc eac hoat dpng kinh te phat sinh trong dcm vj, he thong ERP khdng cho phep ngudi diing xoa bat ky mgt biit toan nao da hach loan vao he thong.
Tat ea nhirng gi ma ngudi sir dung cd tha lam la thyc hien biit loan dao.
- Cdc buac xu ly hodn chinh.
Vi he thong dugc thiet ka de quan ly theo mpt qui trinh bao gom cac budc xir ly tuan ty va mdi budc xii Iy lai han quan den mpt bp phan khac nhau do vay nau don vi cat dirt hoac thyc hicn khong diing theo yau cau cua he thong mgt irong cac budc xir ly ciia qui Irinh do thi chirc nang kiam soat ciia he thdng khong cdn y nghTa va keo theo vice kiem soat sd Iicu ciia ke toan se gap khd khan.
Cdu true he thong tdi khodn linh hogt. Ngoai he thong tai khoan theo chc dp ke loan hipn hanh, dcm vi c6 the xay dyng mpt he ihong tai khoan chi tict vdi nhiau chieu thong tin dap irng mpi yeu cau phan tich va quan ly lai chinh trong dcm vj vdi mpi qui md
- Tdng hap bdo cdo tie cdc dan vi cdp duai Nhd cau tnic quan ly linh hoat cua ERP nan vice them mpt don vj cap dudi hay tham mdt cap quan ly mdi dugc thuc hien dan gian va vdi CO che dir lieu tap trung ERP cho phep long hgp so lipu ciia don vi bao gdm nhiau dan vj cdp dudi thuan tien va de dang.
Cung cdp thong tin kip
2Z^ Tap chi nghien cufu Tai chinh ke toan
thai, trung thuc ve tinh hinh sdn xudt kinh doanh
Xuat phat tir dae diam cua phuang phap hach loan tran he Ihdng ERP la cac biit loan dugc ghi nhan tuang irng vdi tirng thao tac xu Iy nghiep vu nan he thdng ke loan luon phan anh kip thdi, trung thye hoat ddng san xuat kinh doanh d timg khau tren he thdng.
Nhu vay, trong he thong ERP, phan Idn thong tin dau vao ciia he thong thdng tin ka toan lai la kat qua ciia qua trinh xii ly cac nghiep vu qua mdt chuQi cac thao tac tir cac phan he khac trong Cling he ihong bao gom phan he mua hang, hang ton kho, san xuat, ban hang va phan phoi, quan ly nhan sy va tinh luong, quan ly ca sd vat chat va trang thiet bj . va chu6i cac thao tac xu ly doi vdi nghiep vu kinh te phat sinh do chinh la cac budc xet duyet va phe chuan cho cac nghipp vu phat sinh de dam bao tinh hgp phap, hgp Iy cua nghipp vu cung nhu dam bao tinh hgp phap, hgp ly ciia thdng tin, sd heu ke loan nhung cd dieu dac biet la cac budc do dirffc thuc hien hodn todn tie dpng theo thiel ke cua phan mem. Va tiep dd la toan bp qua trinh xu ly, tdng hgp s6 heu de ket xuat ra eac chung lir kS loan, sd ke loan, cac bao cao ke loan theo qui dinh ciia Luat, ChuSn myc va Che dp ka loan hipn hanh cung dugc phan mam thyc hien ty dgng.
Trong he thdng ERP nay, dl thuc hicn chiic nang thu nhan, xii ly, cung cap va phan tich thdng tin phyc vy cho cdng tac quan Iy thi ngudi lam ngha ke loan tai timg dcm vj khdng chi
NGHIEN cuu TRAO DOI dan thuan la 'bookeeper'- nhan
vien giii sd sach ke loan thirc hipn cac cong vipc cu the nhu trong quy trinh ke toan ihii cdng bao gom lap ehimg lir, luan chuyan da dam bao cho ehimg tir dugc pha ehuan, rdi ghi chep so sach ka loan va lap cac bao cao ke loan ma ngudi lam ngha ke loan phai thuc hipn nhiem vy to chirc, thiit ke, xay dimg, vgn hdnh, phdt trien he thong thu nhan, xir ly, cung cap va phan tich thong tin ke toan irong he thong ERP tich hgp cac chirc nang quan Iy ma cu the la:
Trong giai doan trien khai dy an ERP vdi nam budc cdng viec la phan tich va lap kc hoach, thiat ka cac cong doan, chuyen doi dir lieu, chay thir va ban giao, trong dd:
Btr&c thir nhdt, phdn lich vd lap ke hogch bao gom cac cdng doan thiat lap phong (dgi) dy an, thiet lap cac ihii tyc quan trj dy an, dat ra va thong nhat cac myc ticu ciia dy an, dal ra va thdng nhat ka hoach dy an,eai dal he thong ERP len he thong may chii va cac may tram, thiet ka cac mau thti cho cac nghipp vy chinh. Ka toan tai dan vi can phai tham gia lam thanh vien ciia phong (dpi) dy an lam vipc nhom vdi cac bg phan quan ly CO lien quan lai don vj nhu bg phan mua hang, bp ph^n quan ly kho han^, bp phan ban hang va phan phoi, bp phan van chuyan va giao hang, bg phan nhan sy...
va nha cung cap phan mem thyc hipn khao sat chi tiet \e boat dgng san xuat kinh doanh trong dan vj tir do eiing vdi nha cung cap phan mam thiai lap cac myc lieu ciia dy an, thdng nhat ke ho^ch dy an. Kfi loan cimg vdi
nha quan ly cae cap md ta chi tiet ve nhung dac thii irong boat dpng san xuat kinh doanh lai don vi; md ta cae budc kiam soat va cac ihii tuc kiam soat can thiat doi vdi timg nghipp vu kinh ta phat sinh tai dan vj; md la nhijng yau eau quan ly doi vdi timg ddi tugng, timg nghiep vy ca tran gdc dp cung cap thong tin eho viec lap Bao cao lai chinh (thong tin tren Bao cao tai chinh mang tinh thong nhat, bat bupc va tuan ihii Luat, Chuan myc va Cha dp ke toan) va tren ca goc do thong tin phyc vy cho cong tac quan ly, ra quyet djnh trong ngi bg don vi.
• Bic&c thir hai, thiet ke bao gdm vice dua ra cac quy trinh nghiep vy; thiat ke cac dau vao, ra ciia dir lieu va cac giao dien;
thiat lap va thir cau hinh he thong va huan luycn ngudi diing, ke loan dong vai tro la thanh vien ciia phong dy an:
- Cling vdi nha cung cap phan mem xay dyng phuang an ma hoa doi vdi tirng loai danh myc va cae thupc linh di kem ddi vdi timg loai danh muc.
- Dua ra phucmg an thiel ke man hinh nhap du Iicu dam bao tan dung dugc toi da cac thugc linh da dugc khai bao trong danh muc; thiat ka cac thii luc ki6m tra tinh hien hiru, tinh thich hgp, tinh hgp ly giiia dii lieu nhap vao phan mam vdi cac thugc tinh da khai bao trong danh myc.
- Thong nhat va chuan hoa cac budc va cac thu lyc xii ly ddi vdi timg loai nghipp vy phat sinh lai dan vj lian hoan qua eac phan hp ban hang, hang l6n kho, san xuAl, giao hang, ban hang,
van chuyan... (cac budc va thii tuc xir ly chinh la cac thii tyc pha chuan, thu tyc kiam soat ddi vdi nghipp vu phat sinh dugc dat san Uong phan mam) nham dam bao tinh chinh xac, hgp ly va hgp phap cua ihong tin ve cac nghiep vu kinh ta phat sinh d ben trong don vi cung nhu dam bao tinh chinh xac, tinh hgp Iy, hgp phap ciia cac chiing tir ke loan co nguon goc tir ban trong dcm vi. Ddng thdi xay dung phuang an sir dyng, ky va luu trir ehimg tir dicn lii dac bict la phuang an sii dyng chii ky ky thuat so (digital signatures) trong qua trinh kiem tra, luan chuyen chiing ni tran may.
- Tham gia thiet ke qui trinh tir khau nhap dir lipu, cac budc xir ly nghiep vy, long hgp sd lipu doi vdi cac chirng tir ka toan c6 nguon goc tir ben ngoai dcm vj.
- Dua ra va tham gia thict ke cac thil tyc dam bao tinh chinh xac ciia cac dir lieu dau vao ciia he thong ERP, tinh chinh xac cua eac chiing tir va so lipu ke loan nhu thii tuc nhap Iicu ngay khi dir lieu phat sinh doi vdi cac giao dich tryc tuyen; sir dyng may dpc ma vach de kicm dcm hang ton kho; sir dung the tir da theo doi, cham cong cho ngudi lao dpng; lang dir lipu lay lir danh muc trong qua trinh nhap dir lieu; thiet ka ngay trong chucmg trinh phan mam cac thii tyc kiam tra tinh hipn hiiu, tinh thich hgp, tinh hgp ly ciia dir lieu nhap vao phan mem; thii tyc kiem tra s6 lieu tinh loan; thii tyc kiem ira dir lipu theo Id...
- Dua ra va tham gia thict ka thil tyc danh so chirng tir lian tyc va kiam tra tinh lien tyc cua viec danh sd chirng tir; Ihii tyc
Tap chi nghien cufu Tai chinh ke toan ^ ^
NGHIEN cufu TRAO DOI ( So 02 (127)-2014 ) dan di kem vdi phan mam ERP.
Tai lieu hudng dan la can cu de dao tao nhan vien khi mdi dua phan mem vao sii dung, dao tao nhan vien mdi, tra cicu trong qua trinh sii dyng phan mem, giiip ka loan hieu dugc cac thu tuc kiem soat, phe chuan va cac but loan hach loan dugc dat s§n trong chuong trinh. Tai lieu hudng dan bao gdm tai lieu quan tri he thong (mo ta cac thu tyc, qui dinh ciia qua trinh xu ly dir lieu; thu tyc va quyen truy cap ehuang trinh; cac tai lieu dugc tao ra tir chuong trinh), lai lipu irng dung (md la cac he thong irng dyng trong ehuang trinh phan mem bao gom viec nhap du lieu, eac budc xu ly, kat xuat thdng tin va hudng dan siia cac loi thudng gap), tai lieu van hanh ehuang trinh (bao gdm cac yeu cau ve eau hinh phan cung, danh sach va md ta cac tap ehuang trinh, tap tin dii lieu, cac luu y ve nguy ca dan den ldi ciia chuong trinh va hudng dan khac phue nhiing thiet hai neu co su co).
- Dua ra va tham gia thiat ke cac chiic nang ho trg da tao ra cac 'dau vet kiem soat' giiip nha quan trj va ke loan co the kiem tra dugc loan bg qua trinh xir Iy va long hgp sd lieu ty dpng ciia phan mem, thiat ka cac thu lye tu dpng sao luu dir iicu, thii tuc dam bao tinh an loan va bao mat ciia he thong ERP.
- Ket hgp vdi nha cung cap phan mem to chirc dao tao nhan vian ke loan va loan bg nhan vian trong don vj van hanh he thong.
Bu&c thuba, chuyen doi die lieu tir he thdng cu sang he
^4> Tap chi nghien cufu Tai chinh ke toan luu trir riang d mgt tep dir lieu
ddi vdi cac chiing tir da dugc lap song khdng dugc phe chuan da thuan tien cho cong tac kiem tra, giam sat.
- Tham gia thiat ke he thong tai khoan ka toan bao gom cac lai khoan ka toan theo he thdng tai khoan thong nhat ma cha dp ka toan ban hanh va cac tai khoan kc toan trung gian, xac dinh npi dung va djnh nghTa cac cap biit loan sir dung trong he thong nham dam bao cae tai khoan trung gian va cac cap but toan phan anh dugc day dii cac budc xu ly nghipp vu trong he thong dong thdi dam bao cho qua trinh ket xuat cac so ka toan va Bao cao tai chinh cho phii hgp vdi eac qui djnh ciia Luat, cua Chuan myc va Che dp ke loan hicn hanh.
- Tham gia thiet ka he thong so ke loan va Bao cao tai chinh kel xuat tir phan mem dam bao tuan thu cac qui djnh ciia Luat ke toan, Chuan muc ke loan va Che dp kc loan hipn hanh. Thiet ka he ihong Bao cao ve thong tin thyc hicn nJiam dap ling nhu cau quan Iy, dicu hanh trong npi bg don vj.
- Dua ra va tham gia xay dyng phuang an thu thap, tong hgp so Iicu phyc vu cho vice lap cae dy loan san xuat kinh doanh trong dcm vj va cac Bao eao phan tich tinh hinh thuc hipn dy loan da tir do nha cung cap phan mem thiat ka san ehuang trinh lap du toan san xuat kinh doanh va cac bao cao phan lich tinh hinh thyc hicn dy toan mpt each ty ddng.
- Da nghi nha cung cap xay dung he thong tai lieu hudng
thdng mdi. Ka loan ket hgp vdi nha cung cap phan mem thyc hien vipc chuyan ddi dS heu ke loan tir he th6ng cii sang he thdng ERP ddng thdi Ihue hien kiem tra va xac nhan tinh chinh xac cua dir lieu ke loan chuyen doi tren he thong.
Bu&c thir tu, chgy thu, ke toan ciing cac bd phan cd lian quan thuc hien chay thur de kiam tra tinh chinh xac cua vipc thu nhan, xii ly va cung cap thong tin theo timg phan he quan ly va ca he thdng; kiam tra tinh phii hgp cua cac budc xir Iy (thu tuc kiam soat dat san trong phan mem), tinh phii hgp cua thdng tin ket xuat tir phan mem nhu da thong nhat vdi nha cung cap tir ban dau. Nau phat hien nhirng bat hgp Iy phai kjp thdi yau cau nha cung cap ehinh siia phan mem cho phii hgp.
Bu&c thu ndm, bdn giao bp phan ka loan ciing cac bp phan cd lian quan thyc hipn chay chinh thirc he thong ERP bao gom to chirc ma hda cac danh muc (he thdng danh muc dugc ma hda phai dugc su dung ihong nhat trong toan dan vi), tiep nhan dii lieu iruycn den tir cac phan he khac, cap nhat dii lieu phat sinh ngay tai phan he ke loan, Ihuc hien cac thao tac ket chuyen cudi ky, to chiic ket xual thong tin, sao lim dii lieu nhu da dugc thiat ke trong hp thdng...
Dong thdi thdng qua viec chay chinh thiic da kiam tra chat lugng ciia he lh6ng ERP.
Trong giai doan van hanh d u a n ERP
Ke toan thuc hipn ma hoa cac doi tugng mdi phat sinh, tiep nhan dii lieu Iruycn den tir cac (Xem tiip trang 53)
TAI CHINH QUOC TE can phdi hgp trong tham gia
khanh kipn va hudng lgi khi khanh kien thanh cdng da khuyen khich cac doanh nghipp tham gia khanh kien.
Tom lai, tiam nang quan he thuang mai vdi Brazil se tao dieu kipn gian tiap cho boat dgng tbu hiit nhieu hem nua cac cong ty nude ngoai den dau tu tai Viet Nam, diau nay dal nan mdng cho eac doanh nghiep Viet Nam tham nhap vao cac ihj trudng lang gieng cua Brazil.
Tang cudng giao djch buon ban vdi Brazil giiip Vict Nam ngay cang hoa nhap ban nira vao thj trudng tha gidi, vao xu hudng loan cau hda thuang mai hoa tir do tao dieu kien cho Viet Nam tham gia day du hon nua vao cpng d6ng qu6c le. Ben canh do.
Viet Nam cd dieu kipn da cai thipn han nira mang ludi buon ban vdi eac nude trong cimg khu vyc, md ducmg cho sy tham gia loan dien cua Vipl Nam vao cac boat dpng hgp tae kinh ta vdi cac thanh vian ciia khu vyc. Hgp tac vdi Brazil, mgt nude cd trinh dp khoa hgc eong nghe lien tien vao bae nhat khu vyc My Latinh trong hau hat cae ITnh vyc va ludn cd nhu cau, kha nang trao doi cong nghe se la each t6t nhal de Viet Nam tiep can va chia se nhirng cong nghe va kinh nghiem quan ly tian tian.
Tai lieu tham khao Pham Bd Uong vd Trdn Su (2008), "Giai thiiu thi truang Brazil".
Joe Leahy and Samantha Pearson Brazil Bares Budget Crisis to Damp Inflation. Fin.
Times, Feb.9, 2011.
Neoliberal Economic Poli- cies in Brazil (1994-2005). Car- doso, Lula and the Need for Democratic Altermative, New Political Economy. Vol. 11.
No. 1,3/2006.
Kiiu Tinh, "Brazil kinh te ddy trien vpng vd phdi trien ", hltp://tamnh in.net.
Minh Thie "Viet Nam - Brazil chu trpng thuang mgi vd ddu tu". hltp://vneconomy.vn.
"Mot so thong tin chinh ve kinh te vd thi tncang Brazil", llp://ww\v.mofahcm.gov.vn/vi/.
ifng dung he thong ERP..
phan he khac, cap nhat dir lipu phat sinh ngay tai phan he ke loan, thyc hipn cac thao tac cuoi ky, to chiic kat xuat thdng tin, sao luu dii Iicu cho ky ka loan hicn tai nhu da dugc thiat ke trong he thong.
Dac biet trong qua trinh nay ke loan va nha quan ly eac bd phan phai chii y tdi cac giai phap vc an toan hp th6ng, ch6ng sy c6, tham hga cd the xay ra.
Dong thdi ludn danh gia nhiing rui ro vd bdt hpp ly con t6n lai trong he th6ng ticp tyc hodn thi^n vd phdt irien he thong hipn hiru.
Nhu vay, trong dieu kipn img dyng hp thong ERP de ihyc hipn chiic nang ihu nhan, xu ly, cung cap va phan lich thdng tin
va cac nghipp vu kinh ta tai chinh phat sinh phue vu cho c6ng tac quan ly don vj thi ka loan can phai phoi hgp chat che vdi cac bg phan quan iy cd hen quan, vdi nha cung cap phan mem da to chiic xay dimg, thiet ki, van hdnh vd phdt triin hi lh6ng ERP tich hgp tai dan vi.
Va liic nay ngudi lam ngha ka loan khong chi co nhiing hieu biet dan thuan ve chuyan mon ke loan ma con cd nhiing hieu biat sau sac ve cac phan hanh quan Iy co lien quan nhu quan ly nguyan vat lieu, quan ly hang tdn kho, quan ly nhan su... va nhiing hieu biet ve vipc to chtic thdng lin trong hp thong ERP.
Day chinh la cac thach thirc doi vdi ngudi lam nghc kc loan ma
(Tiep theo trang 24) chiing t6i muon Irao dot vdi ban dpc. Chiing toi rat mong dugc sy dong g6p cua ban dpc de nhan thirc ciia minh ngay them diing dan.
Tai lieu tham khao Thieu Thi Tdm, Nguyen Vi^t Hung. Phgm Quang Huy (2007). H^ thong thong lin ke todn. Nxb Thdng ke. TP H6 Chi Minh
Khdc bi4t ERP vd Ke todn.
Ly do doanh nghiep nen dimg ERP. Ndm bu&c ldm vi^c vai ERP truy cap lai wcb.sile hltp. //erpvielnam. wordpress.com
Cdc bif&c dp dung EFFECT- ERP iruy cap tgi website http://eJJeclsofl.com.vn
Tap chi nghien ciifu T a i chinh k^ toan < ^ 3 )
