HghlAnciiiytrasftfi
Kiem soat ndi bp
tai doanh nghiep xay diAig cong trinh giao thong:
NhOng yeu c^u dat ra
^ T h s . D 6 Thi Huy^n*
Cdc doanh nghidp ngay cang chii trpng den cong tdc kiem sodt npi bp, ddc biet Id cdc doanh nghiip ho^t dpng trong linh vyc thi cong, xdy lap cong trinh giao thdng - vdi nhirng dac thit sdn xuat khac biit, tiem dn nhieu rui ro. Bdi bdo phdn tich dge diem sdn xuat dnh hirdng den kiem sodt noi bp cua doanh nghiip xdy dimg cong trinh giao thong, gop phdn bd sung them cdn cir tmng thiit ke, van hdnh vi cdi Hen kiem sodt npi bp cua doanh nghiip ngdnh ndy.
Tit khda: Kiem sodt npi bp, dac diem sdn xuat. doanh nghiip xdy dimg cong trinh giao thong.
Abstract
Nowadays, internal control has been paid more and more attention by enter- prises, especially enterprises operating in thefield of construction works with different production characteristics and potential risks. The article analyzes the characteristics of production affecting internal control oftre0c construction enterprises, contributing to supplementing bases on designing, operating and improving internal control of traffic construction enterprises.
Keyword: internal control, production characteristics, traffic construction en- terprises.
1. D§t van de dac diem rieng bift ttong bo^it dpng Mpt he thong kilm sodt npi bp sdn xudt. Do vay, cac nhd qudn ly (KSNB) virng m^nh se mang Isii cho DN xdy dung cdng ttinh giao tbdng doanb nghifp (DN) nhieu lgi ich cdn cd nhiing phdn tich thdu dao v l nbu gidm bdt nguy ca nii ro tilm dn d?c dilm san xudt cila minb lam can ttong sdn xudt - kinh doanh, bao vf
tai sdn, tiln bgc, thdng tin,...; dam bdo tinb tin c|y ciia ede bao cdo;
ddm bdo mpi tbdnb vi€n tuan thii
cii cbo vifc thiet ke, vdn banh va cdi tiln KSNB.
2. Kilm sodt nOi bf Theo COSO (Uy ban thufc Hdi
Nhdn: 01/6/2020 Biin tap: 11/6/2020 Duyptddng: 22/6/2020
sodt, ddnh gia nii ro, boat ddng Idem soat, tbdng tin vd tniyin thdng, giam sdt) vdi 17 nguy8n tdc.
Mdi tmdng kiem sodt Id mgt tgp hgp cdc tieu chudn, quy trinb va cdu tnic, ehung cung cap co sd dl thyc hifn KSNB ttong todn td chuc.
Danh gid rui ro la vifc nb$n d ^ g , pban tich va xac dinh miic dp nii ro dnh budng den vifc d^t dugc cac myc tiSu ciia DN, tu dd quan 1;^
dugc riii ro.
Hogt dgng kilm sodt la hanh dgng dugc nha quan ly thilt l§p thdng qua cdc chinb sach, thii tyc ddm bdo gidm thilu rui ro de dat mye tiSu. Hoat dgng kilm sodt dugc thyc hifn d mgi cap ciia td chuc, mgi luc ttong quy trinb kinh doanh, ttong mdi trudng cdng nghf.
Tbdng tin truyin thdng: Dl thyc bifn ttach nhifm ciia minh thi mpi bd pban va cd nhan ttong DN diu cdn phdi cd tbdng tin. Thdng tin ttong quan ly Id nhiing tu Ufu dugc the hifn bang am thanb, chii viet, ngi quy, quy cb6, quy ttinh hogt , i v-v^o^ ^^vJy u<m uiuvt, ngi the hien bang am thanb, chu viet, dgng cua td chuc ciing nhu cac quy ^^'^^ ^'^°'' ^^ ^°^ ^^ ^^ ""^^^^ binb anb, con sd, bilu dd,... phdn djnh cua lugt phdp; ddm bao td chiic S ^ ' ^ ^ ^P ^^ '^^^ ^^ ^^^}^ anb cac hogt dgng sdn xudt - kinh hogt dpng hifu qud, sii dyng tdi uu / T }^ ^°^ ^^ ^ ^' '^^ P^°' doanb cua DN. Thdng tin ndi bf hay cac nguon lye vd dgt dugc myc tiSu ^f ° P ° ^ ^^^ 'V' ^di ddng qudn tti tiidng tin ben ngodi DN hit sue cdn dgt ra. Tuy nhien, khdng cd mgt md ^^ '^^^ ^ ^ ^ ^ ° cua don vi, nd tiiilt vdi KSNB, no ho ttg cho hinh KSNB nao cd tbi dp dyng ^^^'^ ^ ^ ^ lap de cung cdp mpt sy KSNB cua DN dat dugc cdc myc chung cho mpi DN, md nd pbdi dilu ^^^ ^^° ^9P ^V i^^^^m dat dugc cae tieu cua minh.
chinh cho phu bgp vdi ddc dilm ^^^ ^^u hoat ddng, myc tieu bdo Gidm sat Id viec ddnh eid KSNB rieng ciia timg DN. cao, mye tieu tudn tiiu". KSNB bao ciia DN, dl xac dinh xem time ylu
Xdy dyng cdng ttinh giao tiidng gom 5 thanb pban (mdi tiirdng kiem to cua KSNB cd hien difn
Id mft Itnh vyc d$c thii, cd nhieu 1 difn vd bogi
* Trudng 0^1 hgc Cdng ngh^ Giao thdng Vin tii
<^c/ii^Stodn S<^^U)tinsd thang 6/2020
HghiAi cihi trao dlh
ddng hay khdng. Ndi each khde, gidm sat Id dl ddm bao tinb hifu lyc Ciia KSNB.
3. D^c dilm san xukt cua DN xdy dvmg cdng trbih giao thdng va ddi hdi vdi cdng tac KSNB
Hogt ddng sdn xudt va sdn phdm ciia DN xdy dung cdng ttinh giao thdng cd cdc dac dilm khd khac bift so vdi cdc ngdnh sdn xudt sdn pbam thdng thudng khac nbu: Hoat ddng sdn xuat dien ra tten dia ban rpng, d nhieu dia phuang khac nhau; ddi tugng xdy lap thudng cd khdi lugng ldn, gid tti ldn, thdi gian tbi cdng tuong doi dai; san pbSm xdy lap mang tinb chat don chile, riSng le, tinh cd bift cao; sdn xuat xay lap tiiudng diSn ra ngodi ttdi, chiu tdc dpng trye tiep ciia cac ylu td mdi trudng. Cdc dac difm ndy tac dpng, anb hudng din KSNB cua DN xay dyng cdng trinh giao tbdng tt6n cdc kbia canh sau:
Thit nhdt, chu trpng din ddnh gid rdi ro
- Hoat ddng sdn xuat dien ra tten dja ban rpng, d nhieu dia phuong khde nhau, ddn din tinh luu ddng ttong sdn xuat cao. Nhilu tai san nbu vgt tu, may mdc thiet b; thi cdng, tdi san cd dinh sii dyng thi cong cd the ggp nhilu riii ro nhu mat mdt, bi8n tbii, su dung khdng diing myc dicb. Mat kbac, d cac dia phuong khde nbau, dieu kien dia hinh, d|a chdt, thdi tiet, kbi lidu mdi ttudng xa bOi, van bda kbdc nbau.
Dieu ndy cd the din tdi rui ro ttong tbilt kl, khdo sat.
- Hoat dgng sdn xudt xdy dung cdng trinh giao tbdng dien ra ngodi ttdi, chiu tac d0ng true tiep ciia ylu t l thdi tilt. Dilu kifn thien nhidn, thdi ti8t cd anb hudng ldn den tiln df thi cdng, hifu qua cua lao ddng, sy bdo qudn tdi sdn. Qua trinb thi cdng cd tbi bi gidn dogn do mua, bao, lli. Qud ttinh lao ddng ttong sdn xudt xdy dyng Id qud trinb ngng nhpc, ldm viec ttfn cao, kbd nang mdt an toan lao dpng cao nen nSu
tbdi tiet, kbi bau khdng thuan lgi se lam cho bifu qua lao dgng bi gidm.
Han niia, nhiing kho bao qudn vdt tu tai chan cdng trinh cd tbi bi bu hdng, din tdi mdt mdt vi khdng pbdi bat cii kho vdt tu nao d chdn cdng trinh ciing dugc lam ehac chdn, cd nhimg kho la bai ngodi ttdi. Vifc tinb todn khdng dung v l thdi gian thi cdng, yeu td tbdi tiet kbdng dugc cbu y nhilu thi se ddn tdi nii ro v l bdo quan tai sdn.
- San phdm xay ldp mang tinb cbdt don chile, rieng le: Tiing sdn phdm xdy ldp diu pbdi tuan tbu nghidm ngat bf tbdng tieu chudn nganh vd quy trinh cdng nghf do co quan quan ly Nhd nude cd thdm quyln ban hanh lidn quan den hogt ddng xdy dung cdng trinb giao tbdng nhu cdc tieu chudn thiet k l cdng trinb dudng sdt, tieu cbudn thiet kd cdng ttinh dudng bp, tidu chuan tbi cdng vd nghifm thu cdng ttinh dudng bg,... Tuy nbi^n, mdi sdn phdm lai cd tbiet ke ky thugt, tiln dd tbi cdng, nbu cdu ve vdt tu, nhdn cdng, may thi cdng, cdng nghf tbi cdng kbdc nhau, tao nen bdi cdnh ndi bd cua timg sdn phdm, cdng ttinh khac nbau. Do vay, mdi cdng ttinh se tiem an cdc nii ro kbdc nhau.
Bdi cdnh sdn xudt (bdi cdnh ben ngoai vd bdi cdnh ndi bp) thay ddi, ddi bdi KSNB ciia DN xay dung cdng trinb giao tbdng phdi chii ttpng tdi viec nhan difn, ddnh gid rui ro, vi bdi canh mdi xudt bifn se kem theo cdc su kifn riii ro mdi vd kbi dd, nhiing kilm soat cii khdng cdn thich bgp d l ttanh, gidm nii ro mdi niia.
Thir hai, tang cucmg chdt kiem sodt cho cdc quy trinh cong viec
- Ddi tugng xdy ldp thudng cd khdi Iugng ldn, gia tri ldn dan den gia hi, khdi lugng vdt hr, nhan cdng vd mdy mdc thiet bi dua vao phuc vu thi cdng Idn. Chi cdn xay ra mdt sai pham nhd, dnh hudng ciia nd se nhan 18n va tdc dgng rat ldn den
cbdt lugng, tien dd cdng trinb cdng nbu cbi phi vd uy tin cua DN. Dilu ndy ddi bdi KSNB ciia DN xay dimg cdng trinb giao thdng pbdi kiem sodt tdt v l sd lugng, chdt lugng, gid cd vdt tu vd dap iing kip thdi gian tien dp chung ciia cdng trinb, du an.
- Tbdi gian thi cdng keo ddi nen ttong qud trinb tbi cdng cd the xdy ra cac biln ddng tang gid vdt tu, nhi6n Ufu. Do vgy, KSlSiB cdn cbd ttpng ttong quy trinh mua vat tu, cdn dua cdc chdt kilm sodt vao quy trinb mua vdt hi de ttanb nhung bdt lgi cho DN.
- Sdn pham xdy ldp mang tinb chat don ebi8c, rieng le, ngoai vifc ddp ling tieu cbu^n chung cua nganh, m5i cdng trinh bay dy dn cdn cd nhiing yeu cdu ky thuat ridng. V|t tu phdi ddm bdo yeu cdu ky thudt ciia dy an, do dd khdu mua vgt tu vd bdo qudn vdt tu, may mdc tiiiet bi thi cdng ddng vai ttd cue ky quan ttpng. Cdc quy trinh mua vat tu, bdo quan vat tu bay quan 1^ thi8t bi, may mdc vdt tu ludn chuyen kbdng cbi dan thudn Id cac budc thuc hifn nhu the nao ma cin cd cac cbdt kiem soat nbu cac tbi nghifm ddu vdo, thi nghifm tan suat, dan nimn, each ly, dy pbdng,... &h ludn dam bdo chdt lugng dat dung yeu cdu ky tbx4t ciia du dn.
- Hogt ddng thi cdng diln ra tten dia ban rdng, d nhieu dia phuang kbdc nbau ddi bdi vifc ludn chuySn vat tu, mdy mde thilt bi sao cho bgp ly, tan dyng dugc tdi da cdng sudt thiet bi mdy vd cdc vat tu luan chuyin cdn dugc KSfJB cbu ttgng ttong cac quy trinb qudn 15" thiet bi may va vdt hi ludn chuyin.
Thitba, can cd cdc bgphqn ho tr^ cho khoi san xudt trfrc tiep
- Mdt DN xdy dung cdng ttinh giao tbdng thudng tbi cdng mpt liic nhilu cdng trinb, d cae dia bdn kbdc nbau, mdi cdng trinb lai cd tinh cd bift cao, ddi bdi DN phdi cd mgt co cdu cac td ddi tbi cdng, cdc phdng
^(M^itodn&'^miitoms6Miig6/2O20 [ 3
NghlAn eiAi trao dlil
ban, bg phgn hd ttg bgp ly dl cung mdt luc cd thi bodn thanb cdc sdn phdm ciia minh, ddm bdo yeu cau tiln dp, chat lugng cua cbu ddu tu ddng thdi cung tilt Idf m toi da chi phi xay dyng cho DN. Nhu v|y, ngodi cdc to dpi tbi cdng ttyc tilp, ngodi cdc bd pban Icy thudt, dy toan, dau thiu phyc vy cdc eong tac chuyen mdn lien quan den_ cdng trinh xdy dyng, ttong co cdu td chiic cua DN xdy dung cdng hinh giao thdng cdn cd cdc bp phgn kbdc bo ttg vl nii ro, hd ttg ve phdp ly, hd ttg vl cdng nghf,... dl DN cd dugc sdn phdm cudi cimg bdn giao cho chii ddu tu mpt cdch thudn lgi nhdt.
- Cdc cdng ttinh xdy dyng diudng d cdc dja phuong kbdc nhau, cd khodng cdch vl dia IJ va xa try sd cbinb cdng ty nen cac DN xay dyng cdng trinb giao thdng da thuc hifn chinh sdch sii dung ngudn nhan edng ngay tai dia phuang noi cdng Oinb dang tiii cdng, cdng nhdn trye tiep tham gia tbi cdng chu yeu Id cdng nhdn thue ngodi, tien luong khodn gpn. Tuy nhien, vifc xay dyng cdc cdng trinb giao thdng ddi bdi ySu cau ky thugt pbfe tgp, phuong phdp tbi cdng kbdc nhau vd dp dyng tiln bg cdng nghf ttong xdy dyng nen ehinh sdch nhdn sy ciing cdn ddm bdo duy tri dugc ddi ngu cdn bd ky su cd trinb dp chuyen mdn ddp img yeu cau sii dung nhiing tiln bp khoa bgc cdng nghf, kbi dd yeu cdu Idem sodt cbdt lugng cdng trinb mdi dgt dupe.
Thir ttr, can xay d\ptg cdc kenh truyen thong hifu qud
Hogt dpng thi cdng dien ra d cdc d)a ban khde nhau, cd the d cdc tinb, thdnh phd ttong nude cung cd the tbi cdng d nude ngodi vd cdc cdng ttudng tbi cdng thudng ndm xa try sd, "ca quan dau ndo" cua DN.
Trong kbi dd, vdi khoi lugng thi cdng ldn, Uidi gian dai, kit hgp vdi vifc tiing cdng tiinh cd tinh rieng bift cao. ttong qud ttinh tbi cdng cd rdt nhieu tinh hudng phat sinh cdn
xin y kiln hay bdo cdo; ddng thdi cdc nhd qudn ly DN tai tiii sd ciing cdn cd tbdng tin ldp thdi tir cdc cdng trudng thi cdng. Do vgy, cdn cd su kit ndi giiia "co quan ddu nao" DN vdi cdc cdng tnrdng thi cdng de ddm bdo mpi thii dang di diing hudng. Viec kit ndi nay phdi dam bdo kjp thdi cbinb xac, lien tyc kbdng chi mang tinh thai dilm, ddi hdi KSNB ciia DN cdn cbu ttgng din vifc cdc kenh truyen tbdng ndi bp bifu qud.
Tk^ ndm, phdi tdng cir&ng hoift dgng gidm sdt
Sdn pbdm xay ldp phu thuge vdo cdc ylu td mdi trudng ty nhien, gdn vdi mgt ddt, mgt nude nen vifc xir ly nin mdng, chdng cdc sy cd syt lun, nude ngdm, cat chay Id nhung khd khan cdn phdi tinh toan trude vd ttong qud trinb tbi cdng cdn cd sy gidm sat chat che v l ky thudt ciia cdc ky su xdy dyng, ky su giam sat thi cdng d l trdnh vifc tbi cdng khdng dung tbilt ke, khao sdt ddn tdi chdt lugng cdng hinh kem. Ben cgnh dd, vgt tu, mdy mdc tbiSt bi tbi cdng tgi cdng trinh cd tiie bi tiiif t bai Idn do thdi tilt, kbi bdu. Dieu nay ddi hdi sy gidm sdt ehgt che ve bdo qudn vgt tu, v l tiln do tbi cdng tranh sy lang phi ldn ve cbi phi.
Vifc gidm sdt KSIffi ttong DN xdy d ^ g cdng trinb giao tbdng kbdng chi diing lai d giam sdt Uen tyc md cdn pbdi tiln banh danh gia (giam sat) dinh ky bay dgt xudt.
Cdng vifc ndy dugc tbgc hifn bdi bd phdn kiem todn npi bp hoac ban Idem soat cua cdng ty. Vifc giam sdt dinh k j hay dpt xudt Id cjin tbilt kbi cd nhiing bdo cdo cua ban qudn Vf cdng ty vl nhiing v4n d l bat thudng ttong tbi cdng bode cd nbung bdo cao tdt vl td chiic sdn xuit xdy dyng cita cip dudi giii 16n nhung theo phdn dnh cua noi sir dyng, ngudi sir dyng cdng trinb thi cd nhiing vin de bit dn vl chit lugng cdng ttinb, ve tidn dd tbi cdng, ve td chiic san xuat boac kbi cd nbung bgu qua kbdng
ludng ttudc v l ngudi va tdi sdn lien quan din cdng ttinb tiii cdng. Vtn nhiing yeu cdu cao va phdc tap ve ky tiiugt ttung thi cdng vd cac cdng ttinh duoc xdy dyng d nhieu dja dilm, virng ddt kbdc nbau tbi danh gid dinh ky cdn dugc tien bdnh ngbiem hie dl riit kinh nghifm va dua ra giai phap kip tiidi xii 1^.
4. Ket luan
MOt bf tiidng KSNB mgnh se gdp phdn gidp DN dat dugc cdc myc tieu v l bifu qud hogt ddng, dam bdo tinb tin cdy ttong bdo cdo tdi cbinb vd dam bdo tinb tudn thi.
Vi vdy, DN ndi chung va cac DN xdy dyng cdng trinh xay dung cdng trinh giao tbdng ndi rieng cin chu ti-gng din tbilt kl, van banh vd cdi tiln KSNB. Nhung dac diem da phdn tich d tten la mgt ttong nhung can cii, co sd quan ttpng cbo nbd quan ly DN xdy dyng cdng trinh giao tbdng kbi tien bdnh tbilt k l , van bdrtii vd cdi tiln KSNB ciia DN minh.D
Tdi lifU tham khdo
[IJ. Ddu Ngpc Chdu vd Nguyen Viet Lgi (2013), Ly thuyit Kiim toan. NXB Tai chinh
[2]. Nguyin Thi Phuang Hoa. (2009), Kiem sodt qudn ly, NXB Dgi hpc Kmh le Quoc ddn.
[3J. fiiii Mgnh Hung (2017). Ke hoach sdn xuat kinh doanh cua DN xay dvng, NXB Xdy dung
[4]. Dinh Dang Quang (2016), Phdn tich hogt dgng kinh te DN xdy dipig. NXB Xdy dimg
[5J. Nguyin Thi Thin (2001). Phan tich hoQt dpng kink ti trong DN xdy dipig giao lhong.NXBTnm,gDgihqcGiaothdngvgnlai
[til. COSO (2013). Internal Control-In- tegrated Fnme^ork Executive Summary https://www COSO.org/Documents
lV.KPMG(20l6}.Assessingtl,esystm ofmlemal control
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