NGHIDN c u u
Hoan thien he thong thong tin ketoaoi quan tri trong cac doanh nghiep san xuat xi mang tai tinh Ninh Binh
Trki Bfch Nga
Tniong m h<?c Kinh le k> thugi c6ng nghidp
Thdng ttn kd loAn quAn hj ed vai trd quan hpng hong quAn ly vA didu hAnh doanh nghidp, td cjidc td^ hd Oidng thdng Un kd toAn quan hi nhAm eur^ cAp ttidng Un ttiidl thgc, kjp thdi, loan didn cho nhA quan tri la ^^ so ue nang eao kha nang cgnh tranh, tgo ra giA trj eho doanh nghidp Ihdng qua vide kidm soat va su dgng nguon igc mdt each hidu qua nhAl. Hien nay, Id ehue h$ ttidng ttidng Un quan ly ndi chung va hd ttiong ttidng Un ke loan quAn trt lgi cAe doanh nghiep sAn xuAl xi mang lgi Unh Ninh Binh dang ggp nhidu khd khan. Vide to cnuc n^
thdng ttidng Un kd loan quAn hj trong didu ki^n ung dgng hd Ihdng ERP cAn phAi duge cAi Udn vA hoan thi^n nhAm nang eao hidu qua quAn ty, lang eudng khA nang eanh Iranh eho cae doanh nghidp.
1. Hoan thien to chtrc he thong ERP
He thdng ERP la mOl giai phap huu hl^u uong vide phat Iridn HTTT quAn ly eua DN, IA co sd nAng cao khA nang cgnh tranh. CAn phai ed ehidn luge dd phat iridn HTTT KTQT dga trSn viee vgn hanh loan didn h? ihdng phAn mdm ERP nhAm khai thAe Idi da ngudn lge eua DN, cAi Uiidn kha nang cgnh hanh. He ttidng ERP bao gdm cac phan he cdl Idi la quan ly tai ehinh kd toAn, quAn ly mua sAm, quan ly ban hang, quan K' sAn xuAt, quAn ly kho. NgoAl ra giAi phap ERP cho phdp Uch hgp eac phan hd Idi vdi he ihdng quAn ly ngudn nhan lge, he thdng quan ly quan he khaeh hang va he ihdng quAn tri thdng minh. Ap dgng giai phap ERP ddl hdi ehi phi Idn, thdi gian tridn khal kha lau, kha nang rdi ro kha eao vi vg\, eac DN cAn IhAnh lap ban quan ly dg an ERP dd quAn tri. phAt tridn dg an.
2. Hoan thton to chin: con ngirdi va lio may Ite toan quan trj
Thu nhAl, Nang cao trinh dd nang Igc cua d<ii ngu can bd. nhan vien dap ung yeu cAu id chuc h? thdng thdng Un kd loan quAn tri hieu quA. CAc DN eAn cd chuong trinh, ehinh sAeh dao tgo, phAt tridn ngudn nhAn Igc ciia DN vA hd thdng quAn tri ngudn nhan lge.
Ddl vdi lao dOng KTQT cAn tgp tmng trAn cAc ndi dung: (1) nAng eao trinh dg nghiep vi) chuyen mdn;
(2) phat tridn nang Igc cdng nghd thOng Un; (3) nang cao nang lge ngogi ngu Irong didu kien hgi nhAp kinh id sau, rpng; (4) nang cao kha nang cim hidu vd cAc linh \vc lidn quan khae; (5) thge hidn ddng bg cAc ehinh saeh \d dao igo, dai ngo, quan ly va dAnh gia thanh lieh.
Thii hai. Hoan thidn Id ehiic bd may kd loan quan Ul. Cae DN eAn td chuc bd mAy KTQT ttieo md hinh hdn hgp, lach biet cAc phan he ed nhiem \'g eung cAp thdng lin chu >du cho quAn trj ngudn Igc dd td chuc
rifing. Nhan sg vgn hAnh KTQT duge td chuc thAnh limg nhdm chuyAn mdn hda thdng Un theo eAe phAn hd gAn lidn vdi he thdng san xuAl, ttdu ttig vA dAu tu Irong quA hinh thu nhAn, xii ly vA eung eAp thdng Un.
Trong mdi trudng van hanh ERP, hd thdng quan ly lAl ehinh kd loAn cAn id ehire tAch bidt ttieo hudng ehuyen sau eae phfln hd kidm sodt chi phi sAn xuAt, phan Ileh lgi nhugn, kidm soAt ban hang, quAn ttj mua hang, hang idn kho. DN eAn Unh ddn giAi phAp kdt ndi du lidu lu cAc phAn hd, dam bao cho quA trinh khai thac va su dgng.
Thir ba, Hoan Uiidn khA nang phdi hgp thdng ttn glda cAc bd phAn hong doanh nghidp, hudng tdi khai thac ed hidu quA hd ttidng du ll&u chung. Dd ll^u ciia cAc bd phan phai duge llch hgp thanh mdt hd thdng chung vg chia si hen loAn DN; sau khi lich hgp vA ehia se he Ihdng dd li^u, cAn phAi xae djnh vA phan ludng cAc luydn bao eao ttidng Un, cac dAu mdi tdng hgp vA kidm soai thdng Un, phan quydn khai Ihac sii dung dO lidu cho cAc bo phan hong DN nham dam bAo cung eAp thdng Un kjp thdi, dAng tin cAy cho viee sii dgng Iheo cAc mge Ueu eua quAn m.
LHH^.? *!l'A" '^ ^^^^ «"» <f<"h XII iy he thong thong tin ke toan quan trj
3.1. Hoan ttiien td chiic he thdng thu nhfin d u lieu dAu vao
Thu nhAl, ChuAn hda quy ttinh thu nhan dd li6u dau vao
Thu hai, Td chuc ngudn ttiong Un va da dang hda
cae logi du lieu dAu vao ^ xae djnh eac logi du lieu dAu vao: CAn phai thu
y tren ea ba logi du lieu dAu vao bao gdm S g Un
thge h.en; ihdng Un kd hoach vA thdng Un lumTa i md rOng ngudn ttiu Uigp ttiPng Un khong chi b ^ t r o n g
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.1 OL/o»4a rr.4A.v(mft cdn cA bfen ngoAi DN. N g u d n d u li^u b e n ngoAi dupc lAy td d d i ttiu e g n h h a n h , Kr k h a c h hAng, n h a cung cAp, td CO q u a n quAn ly N h a n u d e , l u h i e p hOl xi mang Vidt N a m , U> cAe td c h d c , cA n h a n lien q u a n khie gidp n h a q u a n trj h o g e h d i n h m u e Ueu, q u a n hj ngudn lge, tang e u d n g k h a n a n g p h a n Ueh vA d g bAo cAc chi lieu kinh td.
3X HoAn t h i d n t d chtipc h e t h d n g x i i ly t h d n g tin Thii nhAl, T6 c h i i c vAn d g n g mO h i n h k d l o a n q u a n trj gin vdi hd ttidng q u a n ly ttieo q u a trinh hogt d p n g CAc DN sAn xuAl xi mAng c d q u y ttinh c d n g nghd
|jh6p kin 5 c d n g d o g n , c d thd h g c h loAn t h e o tung sAn phim, tiing hogl d d n g kinh d o a n h d d tAp h g p chi phi vi xAc djnh kdt quA. H i e n n a y cAc DN d a a p d g n g phuong thiie quAn Iy I h e o c h u d i giA Iri xi m a n g vdi Iridt IJ cAl tidn lidn t g e dd nAng e a o k h a n a n g e a n h tranh.
Vi vAy, cac DN cAn a p d u n g m d hinh KTQT gAn vdi h e Ihdng quAn ly t h e o quA trinh h o g l d d n g .
Thii hai, HoAn thidn thidt igp hd t h d n g tiidng ttn kd l o ^ quAn trj
- HoAn thidn Uiidl lap HTTT h o g e h djnh e h i d n l u g e : (1) Ddi vdi h o g c h djnh c h i d n l u g e idng q u a t , c a n tgp tmng ttildt IAP HTTTT h 6 Irg d u b a o tang Uudng ttii imimg xi m a n g , e g n h t r a n h va x u h u d n g e u a n g a n h ; phSn lich nang Ige tai e h i n h , khA n a n g Idi u u h d a r ^ d n Igc ciia DN vA s o sAnh vdi d d i thu c g n h tranh.
(2) Q6i vdi h o g c h d i n h e h i d n l u g e e g Ihd, eAn Ihidl lap theo hudng e u n g cAp d d d o l u d n g h i e u quA e u a tirng chidn luge, d a n h giA k h a n a n g s u d g n g n g u d n luc, phan tieh kha n a n g lAi e h i n h vA rui ro IAI c h i n h c h o limg ptiuong An d d t h g c h i e n c h i d n l u g e phAt Iridn.
- HoAn thidn thidt lAp HTTT k i d m soAt I h g e h i e n myc ueu ehidn l u g e :
(1) HoAn thidn thidt l a p h e Ihdng d u t o a n n g a n s4ch: 0) hd thdng d i n h m d e eAn p h a i dirge xay d u n g cho cA cAc logi vat t u e d tteu h a o n h o ; (ii) k e h o a e h thdng ctia c a c bO phAn eAn c a n c u vAo d u l o a n n g a n sSch nam, Unh hinh h u y d d n g n g u o n luc h i e n tai. (iii) Tfing cudng ttiidi lap h e i h d n g d u l o a n linh h o a t Iren cosdvAn dgng m d hinh KTQT d u a Iren q u a n ly Uieo ho9l ddng.
(2) HoAn ttiidn td e h i i e thiei lAp h e ttidng Uior^
In thgc hidn: (i) Md tai khoAn p h a n lich d a m b a o ph4n Anh kjp ttidi t h g e h g n g h o g t d p n g ; (ii) Xae djnh chi phi dga tiin hogt d d n g d a m b a o Ihiet lap h e ttidng fling tin ttige hidn k h o a h p e .
(3) Hoan ttiidn thidt lap HTTT k i e m s o a t ttiue hien myc Wu: (i) Hoan ttiien HTTT k i e m s o a t kdt q u a t h g c lii^n mgc tieu n h u h e Ihdng bAo c a o p h a n tich chi lidl lieo tOng hogl d d n g h o tiq ttidng tin giiip c a c c a p quan tr| Urge hidn cAc m g c Ueu q u a n Iy; (ii) HoAn thi^n HTTT d a n h giA t r a c h n h i d m q u a n ly tren c a e npi (iung vd xAc d i n h h u n g t a m ttaeh n h i e m ; x a y d g n g h e thdng chi tieu dAnh giA ttiAnh q u a q u a n Iy.
- HoAn ttiien ttiidi lap h e ttidng ttidng ttn h d h g ra quydl djnh
(1) HTTT h d ttg ra quydl djnh lAc n g h i e p : 0 ) h e ttidng Uidng ttn p h a n Uch m d i q u a n h e CVP; (11) Ihdng ttn ttilch h g p c h o quydt djnh tac n g h i d p n h u quydl d i n h gia e d n g xi m a n g tgi e a c trgm ngWdn. quydt djnh bAn Clinker.
(2) HTTT h d trg ra quydt d | n h chidn l u g e : (i) e h i d n l u g e p h a n phdi va market- ing, (ii) e h i d n l u g e n g u d n n h a n lge, (iii) c h i d n l u g e s a n xuAi...
3.3. HoAn t h i ^ td chiic h $ t h d n g c u n g c ^ ttidng tin Thii nhAl, HoAn Ihi^n p h u o n g Ihiie e u n g eAp Ihdng tin. Tren e o sd HTTT KTQT d u g e ehla si vk p h a n quydn khai ttiAe, Udn hAnh Id c h d c p h u o n g t h u c c u n g cAp UiOng ttn hien dgi, ung d g n g c d n g n g h d thdng lin.
Thir hai, Tich h g p ERP vdi h e thdng quAn hi ttidng minh (Bl). Cac DN s a n xuAl xi m a n g lgi tinh Ninh Binh cd dAy du didu kien dd ttigc hien giAi p h a p Uch h g p nay, vi vay DN e d ttid ttige hidn giAi phAp Bl ttidng q u a nhA eung cAp phAn m d m ERP dd dAm bAo Unh d d n g nhAl e u a d d lidu, quy ttinh x u ly. Tich h g p ERP vdi hd Ihdng BI se giiip c h o quA Uinh Id c h d c HTTT KTQT hidu quA Uidng q u a vide eung cAp Ihdng lin mOt e a c h kjp Ihdi, l u ldng Uid d d n ehi lidl b a n g nhidu p h u o n g phAp.
3.4. HoAn t h i e n td c h u c s u d g n g t h d n g tin kd toAn quAn tri t h g c h i ^ n cAc m g c tiAu q u a n ly
T h d nhAt, Tang e u d n g s u d g n g IhOng tin KTQT Uong h o g e h djnh ehidn luge. Bi t h g c hien giai phAp nAy, n h a q u a n Irj cAn xAc djnh cg thd n h u cAu thdng Un KTQT, p h a n dinh Iraeh n h i d m e u a p h d n g k d toAn va p h o n g quAn trj chidn luge trong vide c u n g cAp Uidng Un h o ttg cong tkc qukn trj chidn luge.
T h u hai. Tang e u d n g s u d g n g thdng Un KTQT kidm soat viee t h g c hidn m g e Ueu ehidn luge.
Thii ba, Tang e u d n g s u d g n g Ihdng Un KTQT Irong viee ra quyel dinh chidn l u g e n h u dAu t u xay d g n g m d i ttam n g h i e n .xi m a n g , m u a Igi eAc nhA mAy d a n g hogt d p n g e u a d o a n h nghiep khAe, dAu t u xAy d g n g day e h u y d n s a n xuai m d i . . .
Tai lieu ttiam khao
Dgng Lan Anh (2019), H o a n Ihidn hd t h d n g t h o n g Un kd toan q u a n Irl ehi phi Igi e d e k h a c h sgn t h u p c Tap doAnh Mudng Thanh, Luan a n Tidn sy, Hge vien Tai ehlnh;
Hoang Thi Huydn (2018), Td chiie h e ttidng ttidng Un kd loan q u a n Iri nhAm tang e u d n g q u a n tti ehl phi xay lap trong c a c d o a n h n g h i e p Ihudc Tdng Cdng ty Sdng Da, Luan An Tidn sy, Hge vien TAi c h i n h ;
Nguyen Hoang Dung (2017), Hoan thidn Id c h u c h e Ihdng thdng Un kd loAn quAn tt] ttong eAe d o a n h n g h i e p sAn xuAl xi m a n g Bac midn T m n g , Lu^n a n Tien sv. Hoe vien TAi ehinh;
