TAP CHl CONG THI/tiNG
HE THONG KIEM SOAT NOI BO TRONG CAC DOANH NGHIEP CHE BIEN THUY SAN
• N G U Y I N H O N G ANH - N G U Y I N TH! NGQC LAN
TOM TAT:
He thdng kiem soat ngi bd (HTKSNB) la he thd'ng cdc quy dinh, cdc chinh sach, cdc thu tuc kiem sodt dffdc doanh nghiep (DN) xdy diing, trien khai nham muc tieu ddm bao tinh tuan thu cac quy dinh cua phap ludt, ciia nganh, cua dia phrfdng cung nhrf quy djnh ciia chinh cdc nha quan ly, dam bao tinh hieu qua ciia cac hoat dpng trong DN cung nhrf phat hien va ngan ngffa kip thdi cdc hanh vi gian ldn, cac riii ro cd nguy cd xdy ra Iam that thodt tai sdn ciia DN vd dacbietlacan trd kha nang dat dffdc muc tidu phdt tridn cua DN. Che bidn thiiy sdn (CBTS) la mdt nganh cdng nghidp dac thii vdi nhieu yeu clu ve ky thuat vd chd't Irfdng sdn pham, ddng thdi cung la mdi nganh kinh doanh chffa dffng nhieu riii ro, do vay viec xdy dffng va thidt kd HTKSNB tai cac DN CBTS chiu tdc dpng ciia nhffng dac thil ciia nganh kinh doanh mang lai. Ngi dung bai vidt nay se tap trung phdn tich hai ndi dung chinh; (I) Dac trrfng cua nganh CBTS; va (2) Dac diem HTKSNB trong cde DN CBTS.
TH khda: He thd'ng kidm sodt ndi bd, doanh nghiep chd bidn thuy san.
1. Dac trrfng cua nganh Chd bid'n thuy san Theo khdi niem cua Cue Quan ly Drfpc pham va thffc pham My (FDA): "Che' bidn thiiy san la viec xff ly, lffu giff, ehd bie'n, bd dau, bd rugt, bdc vd, ca'p ddng, chuyen dang san pham, san xua't, bao qudn, bao gdi, ghi nhan, bdc dd tai cang hoac ndi Iffu trff". Nhff vay, cd the hidu chd bie'n thiiy san la mgt chudi cae hoat dgng chff khdng chi la thao tae d npi ehd bidn. Ben canh do, td ehffe Ndng nghiep va Lffdng thffc cua Lien hdp qud'c (FAO) cho rang: "Chd bidn thuy san la qua irinh dffdc khdi dau bang cdc ky thual bao quan nham duy tri chat Iffdng va keo dai sff tffdi mdi ciia nguy8n lieu. Nd cung lien quan de'n viec lao ra gia tri gia tang trong qud trinh san xua't ciia nhieu loai san pham khac nhau". Vdi cac quan didm ve CBTS cd thd thd'y du dffdc nhin nhan dffdi nhu'ng
gdc dp khac nhau nhffng nganh CBTS cd mdt sd cae dac trffng cp ban sau:
* Hogt dgng CBTS rdt da dgng vd phiic tgp Sff da dang vd phffc tap ciia hoat ddng CBTS cd the dffdc bieu hien drfdi nhieu gdc dp khac nhau. Dffa trdn ky Ihudl chd bidn thi hien tai nganh cdng nghiep CBTS cd rd't nhieu loai san pham khac nhau la san pham eiia nhieu ky thudt che bien khdc nhau nhff: ky thudt chd bien san pham thijy sdn ddng lanh, ky thuat chd bien san pham thiiy san ddng hop, ky thudt che bidn san phd'm ih^y san khd, ky thuat chd bidn san pham thiiy san an lien, ky thuat che bidn nffdc mam vd cdc loai,vv... Di cung vdi cdc ky thudt ehd bidn khdc nhau la quy trinh chd bien khac nhau va cac san pham thiiy san khdc nhau.
Tinh da dang va phffc tap eua quy tiinh ehd bidn
. So 2-Thang 2/2019
KETOAN-KIEM TOAN
thuy san vffa la thuan ldi nhiftig cOng la khd khan ddi vdi qua trinh thidt ke va trien khai HTKSNB, dd la quy tnnh phffc tap nhffng lai dffpc chia thanh cdc bffdc cu the va cd sff chuyen mdn hda cao giffa cdc khau lara cho cdc hoal ddng kidm soat khdng bi chong cheo ma cd sff dgc lap tffdng ddi. Mdi quy trinh chd bidn ddi hdi mdt quy tnnh kiem sodt khdc biet. Tuy vdy, qua trinh che'bien la qua trinh khep kin, bffdc trffdc va bffdc sau cd sff lidn he mat thid'l vdi nhau nen HTKSNB phai dffdc thiel kd mdt cdch linh hoat, liJy theo quy trinh chd bidn dd cd cac bien phap kiem soat, cac thidt ke' kidm soat sao cho phu hdp.
* Ngdnh CBTS Id ngdnh kinh doanh cd nhieu rui ro
Cdc rui ro ciia ngdnh CBTS bao gdm ca rui ro ben trong va riii ro ben ngoai doanh nghiep. Cac riii ro ben trong cd thd la nhffng rui ro trong qua trinh sdn xud't nhff nii ro vd may mdc thie't bi, nii ro ve ngudn nguydn vat Heu ciia nganh Thuy san mang linh mua vu, de bi phan buy, md't chd't Iffdng nen keo dai thdi gian che' bie'n. Hdn nffa, nganh CBTS sff dung nhieu lao ddng Ihii cdng, mdi trffdng lam viec ddc hai nen viec thie'u hut lao dgng ihffdng xuyen xay ra. Ngoai ra, nii ro ben trong cdn bao gdm rui ro thi trffdng va ngrfdi tieu diing dd chinh la rui ro phdt sinh trong qua trinh san pham dffpc dffa tff nhd may den cdc nha phan phd'i va Iff nha phdn phd'i de'n tay ngffdi tieu diing.
Mdi loai san ph^m thiiy san lai cd mdt yeu cau bdo qudn rieng vd ba't ky mdt sai sdt nao cung cd the khien cho chd't Iffpng san ph^m bi giam siil.
Cdc riii ro ben ngodi hay cdn gpi la nii ro tiem tang la cdc nii ro ddn tff cdc ydu Id' khdch quan, khdng phu thupc vao cac nd Iffc chii quan ciia DN bao gdm rui rotff cde ydu Id'Iff nhidn nhff mffa, 10, thien lai, ban hdn deu ngay lap tffc anh hffdng ddn nguon cung thiiy, hai san va lam anh hffdng den tinh lien tuc ciing nhff tinh on dinh ve mat gia thanh cua qua trinh sdn xud'l. Ngoai ra, do dac thij nganh kinh doanh gay tae dgng va anh hffdng ddn nhieu ddi tffdng nen CBTS cung la dd'i tffdng kiem soat eiia nhieu che' dinh khdc nhau nhff cac quy dinh ve viec phdi chffng minh san pham thiiy san dffdc cung cd'p Id san pham dffpc san xua'l tff ngudn nguyen lieu khdng cd nguy cd tiet
chung,vv... Ben canh do, dd'i vdi DN CBTS, trach nhiem xa hgi ddi hoi DN phai ludn quan tdm de'n chat Iffdng san pham, phai quan tdm de'n va'n di 6 nhiem mdi trffdng, vd'n de phuc ldi, an sinh xd hdi... Bd't ky mpl sff kien nao phdt sinh lam sut giam mffe do ddnh gid cua xa hdi dd'i vdi DN ddu cd the dffdc coi la nil ro, vi vdy DN phdi cd cdc bien phap kidm scat phil hdp.
* Chdt luong sdn phdm Id yiu cdu quan trgng trong mgi giai dogn cua qud trinh che bie'n
Quan ly cha't Iffdng thffc pham khdng cdn la yeu cau khdch quan ma da trd thanh va'n dd sd'ng cdn quye'l dinh de'n sff tdn lai va phdt tridn ctia td't ca cdc DN hoat dgng trong nganh che' bien. Tff bffdc dau tien ciia giai doan che' bie'n khi cdc nguyen lidu thd dffdc lffa chpn tdi bffdc cud'i ciing khi sdn ph^m dffdc ddng gdi den tay ngffdi lieu dung, ne'u nguyen lieu thd hay san pham hodn ehinh khdng dap ffng dffdc cde yeu cau ve chd't Iffpng tbi se bi loai bd.
* Hogt ddng CBTS chiu dnh hud'ng ldn cda qud trinh todn cdu hda
Trong nhffng thap ky gan ddy, qua trinh lodn cau hda ngdy cdng dien ra phffc tap lam cho nganh CBTS bidn ddi theo hffdng ngay cang nang dgng vd da dang hdn. Vai trd eiia ngffdi lidu ddng ngay cang dffdc khang dinh, cdc kenh phan phd'i qud'c td dffdc thidt lap thdng qua sff phdt tridn ciia he thd'ng cdc chudi sieu thi va nhd ban le. Qua trinh lien kdl dien ra theo ca chidu dgc vd chieu ngang hinh tbanh chudi cung ffng loan cau. Cac yeu cau khat khe ve ve sinh an toan thffc phd'm, ve trach nhiem ciia DN dd'i vdi mdi trffdng, dd'i vdi ngffdi sff dung lao dgng dd trd thanh mdt rdo can ky thuat se la mpl van de cd anh hffdng ldn den hoat dgng ciia cac DN CBTS. Vi vdy, quan tdm de'n sff bien dpng ciia nen kinh te' trong mgt bd'i canh rpng md hdn Id dieu ma la't ca cac DN ndi chung va DNCBTS ndi rieng phai quan tam neu mud'n liep tuc phat trien va phdt trien ben vffng.
2. Dac didm he thd'ng kiem soat ndi bo trong doanh nghidp chd bidn thuy san
Cde dac trung cd ban cua nganh CBTS se anh hffdng rd net ddn viee xay dffng va thie't ke HTKSNB tai cac DN CBTS cu thd:
So 2 - T h o n g 2/2019 489
TAPCHlCONGTHIfdNG
*Mdl trudng kiem sodt
Cung gid'ng nhff mdi Irffdng kidm sodl cua cdc DN khac, mdi trrfdng kidm scat cua cac DN CBTS mang dam da'u a'n eiia triet ly, phong cdch dieu hdnh, tinh chinh trrfc vd gid tri dao dffc cua cdc nha qudn ly cung nhff phai dffdc to chffc, sap xep thdng qua cd ca'u td chffc dffpc tao lap, cac chinh sach nhan sff cung nhff llnh hinh phan cap, phan quyen ciia cdc ca nhan, bd phan trong DN.
- Ve cd ca'u td chffc: Bd phdn kiem sodt chd't Irfpng (KCS) cd vai trd quan trgng trong cd cd'u td chffc ciia DN de thrfc hien drfdc yeu cau ve viec dam bao cha't Irfpng san ph^m. Theo ydu cau ciia cac cd quan quan ly thi tat ea cac DN CBTS deu phdi chffng minh dffpc sff ton tai vd hoal ddng mdt cdch thffdng xuyen cua bd phan KCS. Cac hd sd, sd sach minh chffng eho hoat ddng cua cac bd phan nay phdi dffdc thidt ke', td chffc ghi chep va lffu trff mgt each day du. Vi vay, cd the ndi quy dinh khat khe ve viec duy tri hoat dgng cda bg phan KCS Id dac trffng cd bdn khdc biet giffa cdng tdc td chffc cua DNCBTS so vdi cac DN san xud't khdc.
- Cdc chinh sach nhdn sff: Theo danh gid ciia Td ehffe Lffdng thrfc thd gidi ndm 2017 (FAO) ve sff phdt tridn ciia hoal dgng ddnh bat vd CBTS thi linh vrfc nay hien dang nudi sd'ng tff 10% den 12%
dan so the gidi. Phan ldn sd' lao ddng trong cdc DN CBTS Id lao ddng thdi vii vd chffa qua dao lao nen thrfdng thidu y thffc, tdc phong lam viec cdng nghiep va dieu nay Id cdn trd trong vide tridn khai cac quy tac, quy dinh Idm viec cd nd ne'p. Lao ddng la dd'i tffdng ciia cdc hoat ddng kidm soat nhffng cung chinh Id ngffdi thffc hien cac hoat ddng kiem soat. Mdi trffdng kidm sodt ciia cdc DN cd manh hay khdng phu thupc nhieu vao ye'u to' nay. Viec xay drfng cac chinh sach nhan sff phii hdp, thu hiit dffdc lao dgng dii v^ sd Iffdng, dap ffng dung ve chd't Irfdng la vd'n de can drfdc quan tam trong qua trinh thiet lap moi trrfdng kiem sodt tai cac DN CBTS.
* Ddnh gid rui ro
Hau het cac DN CBTS deu cd kha ndng ddi mdt vdi cdc riii ro dac trffng ciia nganh nhffng tCiy thupc vao ket qua ddnh gia, mdi DN se thiet kd cdc chinh sdch kiem sodt sao cho phii hdp. He thdng cdc phffdng phdp danh gid nii ro ddi vdi
nganh cdng nghidp thiiy san da dffdc cac chuydn gia nghien cffu va due kdt trong Tap chi Nghien cffu Ky thuat thiiy sdn do FAO a'n hdnh vdi tieu de "Ap dyng ky thudt danh gid nii ro trong nganh cdng nghiep thiiy san". Ve cd ban dd danh gid nii ro vdi linh vffc thiiy sdn ngrfdi ta vdn chii ydu dp dung cac phrfdng phdp dinh tinh, bdn dinh Irfdng va phrfdng phdp dinh Irfdng.
Mac du qud trinh danh gia dffdc sff hd trd ctia cdc phan mem ddnh gid nii ro uy tin nhffng chat IffPng danh gid phu ihugc nhieu vao cha't Iffdng thdng tin dau vao, cung nhff sff phd'i hdp eiia cde ehuyen gia ddnh gid tff ky thudl vi sinh, ddnh gid ddc td cung nhrf dich t l hgc va nhieu chuydn gia trong ITnh vffe khdc. Dieu ndy that sff la mdt khd khdn ldn dd'i vdi cac nghidn cffu d lam DN, do cac nha quan ly tidn hdnh va vi vay khdng phdi la mdt gdi y hay cho cac nha quan tri dp dung nham phuc vu cho viec tang cffdng KSNB.
* Cdc hogt dgng kiem sodt
Gid'ng nhffh^u het eac DN san xuat khac, cdc DN CBTS cung phai lien hanh rat da dang cac hoat ddng kidm soat (KS) tff KS nguyen vat lieu dau vao, KS qua trinh san xua'l, KS dau ra, KS tinh hinh thanh todn, tin dung,... Tuy vay, KS chat Iffdng (KSCL) va KS van de d nhiem mdi trffdng Irffdc, trong va sau qua trinh san xua'l van la mdt trong nhffng ngi dung trpng tam khdng chi ddi vdi DN CBTS ma cdn dd'i vdi eac cP quan quan ly cdc ca'p, bdi day chinh la chia khda giup cdc DN vffdt qua cdc rao can ky thuat va hgi nhdp thdnh cdng vdi kinh te' thd gidi. Tuy theo dieu kien cu the d tffng qud'c gia ma cdc tieu chuan cha'l Iffdng va tieu chuan mdi trffdng dffdc ap dung mot each linh boat. Hien nay, hd thd'ng tieu chuan cha'l Iffpng dffdc dp dung de KSCL cac DN CBTS Viet Nam kha Id da dang Iff he thdng quan Iy chd't Iffdng (QLCL) do Cue Quan Iy cha't Iffdng ndng, lam thiiy san Viet Nam (NAFIQAD) ban hdnh ddn hd thd'ng QLCL do cdc to chffc QLCL uy tin iren the gidi ban hanh nhff HACCP, ISO 22000.
Tiiy theo muc dich kinh doanh khac nhau md cdc DN CBTS cd the van dung cdc he Ihd'ng QLCL khac nhau.
* Hi thdng thong tin vd truyen thong Hien nay, hd thd'ng thdng tin vd truyen thdng
490 Sd2-Thang 2/2019
KETOAN-KIEM TOAN
cua cac DN CBTS la da dang vd phffc tap. Sff da dang ciia cdc hoat dgng CBTS ddn de'n viec phdt sinh mQt lifdng ldn thong tin bao gdm ca thong tin tai chinh vd thdng tin phi tai chinh can dffdc xff ly vii hoach todn. Cdc thdng tin nay se dffdc he thd'ng thdng tin kd toan eua DN bao gdm ca he thdng th6ngtinke todn tdi chinh va ke todn quan tri xff ly va cung cap. Vdi chrfc nang la mpt cdng cu hffu hi6u ciia KSNB, cdc thdng tin can phai dam bdo tinh CO thdl, tinh dang tin cay va kip thdi nham phuc vu cong tdc dieu hdnh chung cua DN. Tuy nhien, thffc id cho tha'y, quy trinh che bien phffc tap, qua nhilu edng doan, thdi gian keo dai, tham chi qua nhilu dia diem (tff khdu bao quan nguyen lieu den khdu chd bidn vd dffa di tieu thu) that sff la mpt thach thffc dd'i vdi cdng tdc ke loan cua ddn vi. Dac bidt, do dac trffng ctia boat dpng CBTS Ihifdng khdng mang tinh dn dinh nen cdng tac kiem soat chi phi cua cdc DN CBTS thffdng phffc tap hdn so vdi cac DN khac. Ndi dung chi phi nguyen Heu vd chi phi nhan cdng la hai yeu id' bi chi phoi nhieu bdi yeu id' miia vu va vi vay ddi hdi qua trinh to chffc hach loan, cung ca'p thdng tin phai CO sff linh boat trong viec lffa ehpn phffdng phdp sao cho phu hdp.
Ben canh do, viec dam bao kha ndng "truy xuatnguon ngdc" la ydu cau dac biet ddi vdi he thdng thdng tin va truyen thdng cua cac DN CBTS. Chd bie'n thiiy san dffpc tinh la nganh kinh doanh thffc pham ma d do kha nang truy xua't nguon gdc la mdt ydu cau mang tinh ihrfdng mai va mang tfnh ludt dinh. "Khd ndng truy xud't nguon gdc" la kha nang truy tim theo lich sff, qud trinh dp dung, hodc vi tri cua cdc san pham dang dffdc xem xet. Dieu nay eho phep truy xud't nguon gd'c, eho phep theo ddi cac sdn pham thffc phdm thdng quan la't ca cdc bffdc tff khdu san Jtudt, phdn phd'i, ban hang va tff dd lam ciing cd' vd gia tang niem tin ciia ngffdi tieu diing dd'i vdi chat Iffdng san phim. Vi vay, hd thdng KSNB
trong cac DN CBTS ciing phai xay drfng dam bao dffdc yeu cau nay.
* Gidm sdt
Cung gidng nhffhoalddnggidm sdt d td't cd cdc loai hinh DN khdc, cdng tac gidm sdl (bao gdm ea gidm sat thffdng xuyen va gidm sdl dinh ky) chi cd the dffdc coi Id hieu qua khi nd giup DN di diing hffdng va danh dffdc muc tieu da de ra. Doi vdi DN CBTS, ngodi cdc boat ddng kidm sodt ddn Ihuan nhff cdc DN khdc nhff kiem sodt tinh hinh mua hang- thanh todn, ban hang- thu tien.vv... thi kiem sodt chd't Iffdng va kidm sodt d nhiem mdi irffdng la cdc hoal dpng kiem sodt mang y nghia sd'ng cdn dd'i vdi sff phat trien cua DN. Vi vay, trpng lam cdng tac giam sal cua HTKSNB ciing xoay quanh cdc ddc trffng nay. Ngi dung ciia cdng tac giam sat cd thd dffpc thffc hien thdng qua viec kiem tra he ihd'ng bao cao ciia cde bg phan dd ed sff didu chinh dd'i vdi nhffng chi tieu bd't thffdng;
gidm sdl trffc tidp tai cac phdn xffdng vd ede ndi dung lien quan den hieu qua eua boat ddng kiem soat cha'l Irfdng, kiem sodt mdi trrfdng do cdc bd phan chffc nang tie'n hanh nhff dd'u hieu cua boat ddng kiem soat, sff lien tue cua cae hoat ddng kiem sodt,vv... Qua trinh giam sdt kidm sodtcd the dffde tidn hanh ihffdng xuyen, dinh ky hoac dot xua't tuy thupc vao kel qua ddnh gid ve cha't Iffdng boat ddng cua HTKSNB ddi vdi cdc va'n de kiem soat chu ydu tai DN.
3. Ket lu^n
Nhff vdy cd the ndi mac dii vdn mang day dii cdc thanh ph^n cd bdn ciia HTKSNB nhff td't cd cde DN khdc nhffng vdi nhffng dae trffng cd ban va muc tieu kiem sodt cu the eac DN CBTS ndn cdc yeu id ed ban cua HTKSNB trong eac DN CBTS cung cd nhffng dac trffng rieng ciia minh.
Viec nghien cffu vd nam bat rd nhffng dac trffng ndy la cp sd quan trgng vd thidt ydu trong viec de xua't cdc giai phdp hodn Ihien he Ihd'ng KSNB trong cdc DN CBTS •
TAI Lltv THAM KHAO:
1. Nguyin Hdng Anh, Nguyin Thi Thanh Vdn (2004), Van chuyen thiiy sdn tuoi .-idng vd thdy sdn che bien, NXB Ndng nghiip, Hd Ndi.
So 2-Thang 2/2019 491
