NGHIENCUU
RESEARCH
Ung diing loc du lieu trong Excel de quan ly doanh thu ban hang tai cac cua hang va cong ty
Nguy^ThiXu&i
Khoa Kd toan — Phan tich, Truong Dai hoc kinh td Nghe An
Vide img dgng edng nghd Ihdng tin trong cdc khau cua qua trinh hogt ddng sdn xuat kinh doanh tgi doanh nghiep ngdy cang phat trien, dac bigt trong thdi dai cdng nghe 4.0. Ong dgng lin hpc trong qud trinh hogt ddng, rflt ngdn thdi gian Ihuc hidn ede thao tde vd ddng thdi dem lgi dp ehinh xae cao ve so lidu. Ddc bidt vdi cdc doanh nghiep thuong mai: ehflng logl mgt hang da dgng, sd lupng mat hdng Idn, tan sudt xuat - nhdp nhieu vd phdn bd tai nhidu efla hdng d cde dia didm khde nhau... thi viec thye hien theo ddi Ihu cdng chidm lupng thdi gian Idn ddi vdi nhdn vien lai cua hang vd ed kd toan tai doanh nghidp.
I.Datvande
Vide sao chdp bdng tay qua eae s6 saeh tfl efla hang ddn kd todn sg dan den nhiing sai lech do nhflng sai sdt nhu: vidt nhdm sd, nhdm ddng, vdo nham mdt hang... Ddng thdi ndu cd sai sdt thi vide chinh sfla trgn ban vidt lay eung mdt rdt nhieu thdi gian vi theo quy djnh efla Ludt kd lodn thi so ilgu kg toan phdi sfla ehfla dung quy djnh, khdng dupe gaeh bd mdt each tuy tidn.
Nhiing Idi nay hodn loan cd the khae phuc khi ting dung lin hpe vao thye hien cac edng vide.
Trong gidi hgn bdi viet nay, tde gid mudn chia sd ling dung ky thudl "Lpc du lieu" trong Excel de qudn ly doanh thu lgi ede cua hdng vd edng ty efla eae edng ty thuong mai cd nhieu eua hang kinh doanh. Ung dgng nay giup eho vige tdng hpp doanh thu vd ddi ehidu hang tdn kho gida sd saeh efla nhan vidn ban hang, sd saeh ke todn vdi kho dupe chinh xde vd liet kidm thdi gian thye hidn efla nhan vidn bdn hdng lai ede cua hdng; ddng thdi dem lai sy thuan Ipi eho kd todn bdn hdng tgi cdng ty khi tdng hpp doanh thu ban hang lgi cae cua hang va tai kho efla edng ty.
2. Noi dung ung dung
Quy trinh vdn dpng tdi san trong doanh nghiep thtrong mai: T — H — T', Doanh nghiep thuong mai dflng tidn mua hdng hda va ban lai vdi gia tri cao hon dd bu ddp chi phi va sinh lpi nhuan. i)€ Ihyc hien kinh doanh cd higu qua, cdc Doanh nghidp Ihuong mgi edn phai cd he thdng bdn hang phdn bd d nhung dia diem khdc nhau thdng qua hd thdng ede cua hang va dai ly.
Cira hang la dja diem bdn hdng Inre thude cdng ty, phuc vu cho khach hdng ed nhdn hoge khdch hdng la cae id ehfle. Cde khodn chi phi, doanh thu phat sinh
efla eua hdng dupe tap hpp vd gfli vd cdng ty dd kg todn cdng ty quydt loan djnh ky. Dai Iy Id bdn nhdn ban hang hda cho cdng ty vd hudng chi phi djch vu hoa hdng dai ly. Trong gidi ban bai vidt nay, tde gid mudn dg egp ddn ndi dung qudn ly doanh thu bdn hdng tgi ede efla hdng va edng ty trdn flng dyng excel. Vdi nhiing thao tae don gian, dd nhd, nhan vien tai eae ciia hang quan ly hang ban mdt each ehi lidt, khoa hpe va dd dang xae dinh dupe tdng doanh thu cac mgt hang. Ddng thdi, kd toan hoge bd phan kinh doanh cua Cdng ty dua hen bdng kg ehi tidt doanh thu hdng bdn cua ede cua hang dd tdng hpp doanh thu hang ban cua toan cdng ty.
Dg thuan lien eho vige theo ddi va dp dyng Ihuc hien cdc thao lac ting dyng excel trong qudn Iy doanh thu hdng ban tai cac eua hdng va cdng ty, tde gid minh hpa thdng qua sd lieu gia djnh cua cdng ty Co phan Tmng Anh.
Gidi thieu vd Cdng ty Cd phdn Tmng Anh - Cdng ty Cd phdn Tmng Anh ehuyen kinh doanh ede mat hang xay dung. Cac mat hang chfl ydu hidn nay eua Cdng ty la: sdl 06, sdt dlO, sdt d 16, xi mdng Bim Son, xi mang Hoang Mai.
- Cdng ty ed 2 efla hang trye thupc: Cua hang sd I va cua hang so 2. Cae efla hang thye hidn xudt ban cho cac don Vl phap nhdn vd bdn Id tgi eae efla hang.
- Djnh ky 10 ngdy 1 Idn nhan vidn bdn hdng lai cdc cua hdng bdo edo doanh sd bdn bdng ve cdng ty.
- Phuong thue ban hang tai edng ty:
+ Bdn hdng theo phuong thuc giao hang trye tiep lgi kho
+ Ban hdng theo phuong thfle gui hang
+ Ban le hdng hda, thu lien tgp Imng lgi cdc cua hdng
Tgi ede ciia bdng nhan vidn ban hang nhdp danh mue cde mat hang bdn dupe tfl ngdy 02/01 den ngay 10/1 theo sd higu hda don xuat ban.Tuong tu nhu vdy, trong.thdng 1, nhdn vign mdi eua hang sg lap 3 bdng bao eao ban hdng vd gfli ve edng ly theo tung sheet h-dn bang excel. Dg thdng nhat trong vige tao tieu thuc efla file dfl ligu, kd toan edng ty thiet kg 1 file chung vd gfli eho bd phan bdn hdng tgi cac eua hang. Nhan vien ban hang tgi cde eua hang ean cu vao thye Id bdn hang Iheo ngay dd vdo sd lieu.
. i j . i ^ l ^ r '-rjM^.
Nhdn vign bdn hdng tai cdc cua hang vdo bdo edo ban hang theo sd hda don vd liet kg theo tirng mat hang ygn hda don. VI vdy, nhin vdo bdo cao ban hang khd ed thg xae dinh dupe doanh thu, sd lupng efla mdt mat hang. Theo nguygn tde eua ngudi ldm kinh doanh thi hang hda ban ra phai dupe bao edo ldng Ihd dinh ky (ngdy, thdng, quy, nam...) vd doanh thu va sd lupng ban. Dya vao sd lidu dd, nha qudn trj trdn su tu van efla kd toan sg tig'n hanh so sanh doanh sd gitra ede mat hang de cd kd hogch thue day hoac loai bd mpt mat hang, thay thd mat hdng khdc. Vi vay, nhdn vidn tgi ede cua hdng ngoai vide cap nhai so lieu tirng mat hang cdn phai thdng ke dupe so lupng va doanh thu eua lung mat hang bao eao kip thdi cho kg toan efla edng ty. Su dyng excel vdi flng dyng "Lpe giu lieu"
se giflp cho nhdn vien ban hdng tgi cdc cua hdng cung nhu kd lodn lgi edng ly thye hign dupe muc dieh cua minh. Hien nay, ed nhieu flng dung eua edng nghe thdng tin hd trp eho vide Iheo ddi qud Irinh ban hdng.
Tuy nhign, dd ed thd dua phdn mgm do flng dung vao hogt dpng eua cdng ly thi cdng ty phdi bd ra mdt khodn ehi phi de mua phan mem dd. Nhung sfl dung excel Id mdt each thue tiet kidm chi phi cho doanh nghidp.
Dg thye hidn ling dung " Lpe du lidu" trdn excel, ngudi su dung hdn hanh Ihao tae nhu sau: Tfl menu chinh cua Excel, chpn Data > Filter > Auto Filter. Khi dd ehue nang Filter eua Excel se dupe bat Idn tren bang tinh va bang tinh sd chuydn sang dang sau:
O ede hgu de cua ede edt sg ,xuat hign ede hdp ehpn day xudng, den day, dua vao nhu cdu eua minh, ngudi sfl dung cd the lien hanh Ipc du lieu theo tidu ehi mong mudn. Ngudi sfl dgng ed the Ipc mdt mgi hang hay nhidu mat hang tfly thude vao ydu cau.
Sau khi chon mdt hoac nhigu mat hang can Ipe, kg toan dn ehudt vao nfli OK, loan bd cac ddng efla mat hang dd sg hien Idn, eae mat hang khae sd an di.
Ddng thdi ke toan ed the dung lenh Sum dg tinh tdng gid tri tien hdng, lien thud va tdng so lupng hang ban ra trong ky.
Tfl viec lpc mat hang nhu mong mudn, ke toan cd thd xde dinh vd so sanh doanh thu giOa cae mat hdng.
Ddng thdi kd todn ban hang tai edng ty khi tdng hpp doanh thu eua mat hang toan edng ty chi can copy ddng tdng cdng Iren bao cao efla cac cua hang sau khi da dflng phuong phap Ipc.
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NGHIEN CUU
idUbi;^^Ei;sj^7^~E:^
chdng eheo va dam bao bao qudt hdt ede hogt ddng efla don vi.
Bgn canh dd, bd phan kd loan la bd phdn tham muu eho nha qudn ly trong vide tidt kidm ehi phi, tdng Ipi nhudn kinh doanh. Vi vay, nghidn ctru ling dyng excel trong cdng tae kd todn ndi chung vd h-ong kd loan chi lidt ndi ridng se tidt kidm dupe mOt khodn chi phi cho don vi. Vdi ehfle nang " Lpe du lidu" trong bao edo bdn hdng dupe trinh bay d bdn, tde gia mong mudn kd toan doanh nghigp ed thd ling dyng dtipc hong cdng viec efla minh. Va tu dd cd thg ting dyng vao nhidu phan hanh kd loan khde nhau, nhdm ddm bdo tinh chinh xde, ddy dfl efla sd lidu vd ddng thdi lam giam thidu khdi lupng cdng vige eho ngtrfli thye hidn./.
imeSf-'-I" •'.-•Jr.l' C.'-i:i^!^!OSeKSWnBlM?VHBHMBaDBHBi Vdi dng dyng" Lpe du lidu", nhan vign bdn hdng vd kd todn cdng ly ed thd thidt kd Ihdm ede tidu thfle khdc dg phfl hpp vdi ydu edu qudn ly, nhu qudn ly song song nh^p, xudl, tdn. Vfla ed thd quan ly hang tdn kho, vua ed thg qudn ly doanh thu tirng mat hang.
3. Ket luan
Trong cdng lde kd loan, dd ehdt dupe sd lidu Idn bdo edo tdi chinh thi kd toan ehi tidt phai dam bao phan dnh ddy dfl, ehinh xde mpi giao djch kinh te cua doanh nghidp trong ky (lu tdng hop ddn chi tiet). Bao edo tai chinh efla don vj cung cdp thdng tin eho nhieu ddi tupng cd lidn quan nhu: khaeh hang, nha eung cdp, Id chuc tin dung, ngdn hang, nha ddu tu, Nha nude... dya vao thdng lin trdn bdo edo tdi ehinh, cde ddi tupng nay se dua ra cdc quydl dinh hpp lde vdi don vj. Ndu thdng tin trdn bdo cao tai chinh sai Igeh, se lam anh hudng ddn quydt djnh efla nhung ddi tupng cd lien quan. Do dd, bd may ke toan trong doanh nghidp ddi hdi phai dupe td ehue khoa hpe, hpp ly, vide phan cdng phdn hdnh ke lodn eho ttmg thdnh vidn trong b0 mdy phdi phfl hpp khdng dupe
Tai lieu tham khao
h t t p s : / / k e t o a n d u c m i n h . e d u . v n / t i n - tuc/102/3414/Huong-dan-Loe-tu-dong-va-Loc-chi-tiet- du-lieu-trong-excel.html
Dinh Thg Hign, "EXCEL flng dyng phdn tich hogt ddng kinh doanh vd tai ehinh kd todn", Nhd xudt ban thdng ke 2007
Hudng ddn ehi tigt cdch Igp s6 sdch ke todn trdn Excel. http ://www. daotaoketoanhcm.com/lhu- vien/huong-dan-ehi-tiet-eaeh-lap-so-sach-ke-toan- tren-excel/
