Kiểm soát chu trình bán hàng và mua hàng tại công ty TNHH MTV thuốc lá an giang

DAI HOC AN GLANG KHOA KINH TE - QUAN TRIKINH DOANH KIEM SOAT CHU TRINH BAN HANG VA MUA HANG TAI CONG TY TNHH MTV THUOC LA AN GIANG CHUYEN NGANH KE TOAN DOANH NGHIEP AN GIANG h^vien Sinh vien thuc hi6n: Vu Hu^^h Thi Lop: DH10KT MSSV:DKT093133 Giang vien huong din: Trln Kim Tuy^n ; An Giang, thang 05 nam 2013 LCH CAM ON Tri thuc Id mot kho tang vd gid cua nhdn loai, Id nen tang de mdi chung ta co the song tot vd huu ich The nhung, tri thuc khong phdi tie dung ma cd, nhin ma thdy No chi thuc su co y nghia ddi vdi nhung biet each tlm kiem, khdm phd vd biet each Men nhung gi hoc hoi dupe thdnh tdi sdn cua rieng minh Con dudng den tri thuc that gian nan, gap genh, nhung neu chting ta khong thu lupm tri thuc tre thi no se khong cho bong ram Me ve gid Nhu vqy, chung ta dieng bao gid ngieng hoc hoi, dung bao gid cho rang kien thuc thu thdp nhu the Id dit Tri thuc ma ta cd ngdy vd cd ngdy mai khong bao gid Id thua cd Trudng Dai hoc An Giang, noi da vun ven titng hat tri thuc cho tdi cd dupe nhung suy nghi Idn lao, su tnedng thdnh de tdi vung budc tren dudng tucmg lai ddi phia trudc Trudng da tiep sue cho tdi cd dupe ddi chdn vung chdc de tdi cd the theo dudi nhung udc mo, hodi bao cua minh Bon ndm dam minh giang dudng dpi hoc, trdi qua nhung ngdy thdng vui budn cua thai sinh vien, tdi nhd nhu in nhung gid len Idp, nhung ky thi ma minh da trdi qua, tri thuc vd tdi gdn nhu trd thdnh hai ngudi ban tri dm, chung tdi song vdi nhau, thu thdeh vdi cd bua an hay gidc ngu Den Me nay, tdi cam thdy yeu mai trudng cua minh biet bao! Su trdi di cua thdi gian Id yeu to khdeh quan ma khong cd the can trd hay niu give Tdi sap ket thuc ndm hoc tap, ren Myen bang mot bdi khda Man Tdi vita tu hdo, vita lo lang, vita no luc that cao de hodn thdnh tot bdi cua minh Tdi khong lac long vi ben canh tdi Mdn cd thdy cd, ban be, ngudi than ung hd, tiep them site manh cho tdi di den dich Xin nhdn noi tdi long tri an ddi vdi tdt cd, dpc biet Id cd Trdn Kim Tuyen, cd da tan tinh diu ddt, gdp y kien cho tdi hodn thdnh not muc tieu cudi cung thdi sinh vien Xin cam on Cong ty TNHH MTV Thudc la An Giang da tao dieu kien cho tdi trdi nghiem thuc te, khong nhung giiip tdi hodn thdnh tdt khda Man ma cho tdi dupe nhieu kien thuc bd ich thuc te Cam an su uu di cua ede anh chi phdng Tdi chinh Ke todn da nhiet tinh chi dan, cung cap day du nhung thdng tin can ihiet de tdi cd the hodn thdnh khda Man Tdi xin chdn thdnh cam an tdt cd! Sinh vien thuc Men VuHuynhThi TOM TAT Khoa luan khai lai sa lucre nhiing kidn tac vd kidm so^t ndi bo, tdm quan trpng cua kidm soat noi bd ddi vbd doanh nghidp Qua hoc tap, nghien cuu va tare tap tai C6ng ty TNHH MTV Thu6c la An Giang, tdi nhan thdy kidm soat chu tririh b^n h&ng va mua hang c6 vai trd rat quan trpng kidm sodt noi bp, cong vai mong mu6n gdp phdn han chd rui ro tai c6ng ty noi rieng va tit ca cac doanh nghidp noi chung, chinh vi vay ma toi da chpn d_d tai " Kidm soat chu trinh ban hang vh mua hang tai cong ty TNHH MTV Thudc la An Giang" dd nghien ciiu Khda luan dupe trinh bay von ven chuemg Chuang 1: Tdng quan Chuong toi neu len nhung v^n d lien quan ddn viec nghien cuu va each thiic nghien cun cua b^n than t6i de c6 dupe khoa luan Chuemg 2: Ca sd ly luan v6 kilm soat chu trinh ban hang va mua h^ng Trong chuang n^y t6i trinh bay nhung ki&i thiic ca ban ve ki&n soat noi bp, ve kiem soat chu trinh ban hang va mua hang Dong thai neu nhung rui ro co the gap phai va thu tuc kilm so^t tuong ling Chuang chi tap trung khai thac ly thuyet chung Chuang 3: Gidi thieu kh^i qu^ v^ cong ty TNHH MTV Thudc la An Giang Chuang giiip chiing ta hinh dung dupe each tac quan ly va hoat dpng cong ty Dae biet toi cung phan tich tinh hinh hoat dpng cua cong ty nhung nam gin nhlt, qua thdy dupe phuong hudng phat tridn, cung nhu taan lpi va khd khan ma cong ty dang ddi mat Chuang 4: Kiem soat chu trinh ban hang va mua hang tai cong ty TNHH MTV Thudc la An Giang Day la chuang trpng tta cua khoa luan Tdi tudng thuat lai cac hoat dpng kidm soat chu trinh ban han va mua hang dang diln hang tai cdng ty Ddng thai, dua nhan xet ddi vdi timg hoat dpng Chuang 5: Nhan xet, kidn nghi vh kdt luan Chuang due kdt lai nhiing kien thtic da trinh bay to^n khoa lufin Trpng tarn la nhting kien nghi nham hoan thien cdng tac kiem so^t chu trinh ban hang va mua hhng tai Cdng ty TNHH MTV Thudc la An Giang Dua vao nhiing kidn thiic da hoc cung vdi nhung kinh nghiep thu thap dupe thai gian thuc tap tdi da hoan dianh dupe khoa luan D tai nghien ciiu tdi chpn pang ddi rdng nen mpt thai gian ngdn, khoa luan khdng trdnh khdi nhidu thidu sot rdt mong dupe sir chi bao tan tinh cua quy thdy cd DANH MUC TlT VIET TAT —08 BO— BBKN: Bien ban kiem nghiem BBS: Bit dpng san BTC: Bo Tai Chinh CCDC: Cong cu dung cu CKTM: Chiet khau thirong mai DT: Boanh thu GBC: GiiybaoCo GBN: GiiybaoNp GTGT: Gia tri gia tang HB: Hoadon HTTT: He thing thong tin KH: Khdchhang KSNB: Kiem soat npi bp MTV: Mot vien NKCT: Nhat ky chi tiin NKTT: Nhat ky? thu tiin NKUT: Nhap khiu uy th^c PC: Phiiu chi PGB: Ph6 Giam die PNK: Phiiu nhap kho PT: Phiiu thu PX: Phan xuong PXK: Phiiu xuit kho PP TC-KT: Pho phong To chiic - Ki toan P My Quy Phuong My Quy P TC-KT Phong Tai chinh - Ki Toan P T6 cMc Phong T6 chiic P KT-KH: Phong Kinh ti - Ki hoach P KT Ca dien: Phong KTthuat Co dien P Cong nghe: Phong Cong nghe P.TT: Phong Ti^p thi QD: Quygt dinh SLCK: S6 lvrong cu6i ky SLBK: S6 lu— Trang Hinh 4.1 : Liru d6 xur ly don dat hang tai cong ty TNHH MTV Thu6c la An Giang52 Hinh 4.2 : Liru xii ly hoat dong ldp hda don, xuat kho, giao hang tai cong ty TNHH MTV Thu6c Id An Giang 54 Hinh 4.3 : Liru dd hoat dong theo doi no phai thu tai cong ty TNHH MTV Thudc Id An Giang55 Hinh 4.4 : Liru dd hoat dong thu tidn tai Cong ty TNHH MTV Thu6c la An Giang57 Hinh 4.5: Liru ludn chuyen chiing tir chu trinh ban hang todn qua nganhang59 Hinh 4.6: Liru luan chuydn chiing tir hang ban bi tra lai lam giam no phai thu cua khdch hang61 Hinh 4.7: Liru luan chuydn chiing tir chu trinh hang ban bi tra lai, cong ty chuydn khoan todn cho khdch hang62 Hinh 4.8 : Lira d6 hoat dong dat hang nhd cung cip tai c6ng ty TNHH MTV Thuoc la An Giang67 Hinh 4.9 : Lira d6 hoat dong nhan va bao quan hang h6a tai Cong ty TNHH MTVThu6cldAnGiang69 Hinh 4.10 : Lira d6 hoat dong nhan hda don va theo doi cong no tai Cong ty TNHH MTV Thu6c la An Giang 70 Hinh 4.11 : Lira dd hoat dong tra ti6n nha cung cdp tai cong ty TNHH MTV Thudc la An Giang72 Hinh 4.12: Lira d6 luan chuyln chiing tir chu trinh mua hdng todn qua nganhang74 Hinh 4.13: Giao dien dang nhap vao phdn mgm theo ma nhdn vien76 Hinh 4.14: Man hinh phan quyen sur dung77 Hinh 4.15: Phan quydn tray cap phdn mdm theo chiic nang cong viec77 Hinh 4.16: Man hinh nhap lieu phan he bdn hang78 Hinh 4.17: Man hinh s6 danh sdch khdch hang de lira chon nhap vao phan he mua hang hay bdn hdng78 Hinh 4.18: Man hinh nhap mua ngoai va thong bao dtt lieu cdn phai cd nhap80 VI Hinh 4.19: Man hinh thong bdo xuit ban vuat s6 liromg t6n79 Hinh 4.20: Man hinh nhap mua ngoai - Thong bao s6 li^u da bi kho^80 Hinh 4.21: Man hinh bao loi khong cho xoa du lieu khong c6 quyn sii dung80 vii DANH MUC SO DO —C33BO— Trang Sad6 1.1: Quy tiinh nghien curu4 Scr d6 2.1: C^c tai khoan tham gia chu trlnh ban hang17 Sa d6 2.2: C^c t^i khoan tham gia chu trinh muahang29 So d6 3.1: So d6 t6 chuc bp may quan ly39 So d6 3.2: T6 chiic bp m^y kg toan41 So d6 3.3: Trinh to ghi so kg toan cua cong ty42 viii MUC LUC —C8K>— Trang Lai cam ani Tomtitii Danh muc tvr viet tatiii Danh muc bangv Danh muc hinhvi Danh muc sa doviii Chuang 1: TONG QUAN1 l.l.Cashhinhthanhditai1 1.2.Muc tieu nghien cuu2 1.3.Phamvi nghien cuu3 1.4.Phuang phap nghien ciiu3 1.4.1.Phuang phap thu thdp dQ lieu3 1.4.2.Phuang ph^pxu^^du lieu3 1.5.YnghTa nghien cuu4 Chuang 2: CO SO LY LUAN VE KIEM SOAT CHU TRINH BAN HANG VA CHU TRINH MUA HANG5 2.1.Gihi thieu chung v^ kiem soat noi bp5 2.1.1.Dinhnghia5 2.1.2.Cac bp phanhcp cua he thing kiim soat npi bp5 2.1.2.1.Moi truang kilm soat6 2.1.2.2.Danh giaruiro7 2.1.2.3.Hoatdpng kiem soat7 2.1.2.4.Thong tin v^ truy^n thong9 2.1.2.5.Giam sat_.9 2.1.3.Lai ich cua he thong kiem soat npi bp vung manh9 2.1.4.Nhung han chi ti^m tang cua he thing kiim soat nOi bp10 2.2.Kiem soat he thong thong tin ke toan moi truong mdy tinh10 2.2.1.Dae diim cua HTTT ki toan m6i truang may tinh10 2.2.2.Kiim soat nguin du lieu_12 2.2.3.Kiim soat qua trinh nhap lieu.13 ix Kiim sodt chu trinh ban lidng va chu trinh mua hang tgi Cong ty TNHH MTV ThuSc Id An Giang Tai bo phan kho, h^ng thang nen lap bao cao nhap kho dS r^ soat, theo doi, tong k^t lai lupng hang da nhap ky Mlu bao cao nhap kho dupe de xu^t nhu sau: CONG TY TNHH MTV THUOC LA AN GIANG Dia chi: 23/2A Trln Hung Dao, P My Quy, TP Long Xuyen, An Giang Dien thoai: 076.833.140Fax: 076.834913 - 833140 bAo cao nhap kho S6: Ma NVL Ten mat hang Diln giai DVT SLD K Nhap ky Xuat ky SLCK , thdng nam Ngwoi lap bao cao Ky ten De dam bao he thong thong tin k^ todn hoat dong him hif u, ngoai viec kiem soat ve vat chat thl yeu to ngubi cung phai duac danh gia cao De nang cao dao durc nghe nghiep cho moi nhan vien, hang thang, cong ty nen cho nhan vien thay phien hoc cac lcrp hoc ve ky nang nghiep vu chuyen mon, boi duong nhan cdch Song song do, vao nhung dip le, cong ty nen to chuc cac cuoc thi cho cong nhan vien cong ty cung tham gia de nang cao tinh than doan ket nhu cupc thi nau an, keo co, vui 5.3.Ketluan Kiem soat noi bp la mot qua trinh nguoi quan ly, hoi dong quan tri va cac nhan vien don vi thuc hien va chi phoi vi vay he thong kiem soat npi bp la nguoi tao nen v^ ngubi thuc hi^n nen no mang ttnh chu quan Dieu giup toi khang dinh rang he thong kiem soat npi bp chi cung cap thdng tin dam bao sir hop ly chii khong phai dam bao su tuyet doi thuc hien dupe cac muc tieu de Sink vien thuc Men: Vu Huynti Thi 92 Kiem sodt chu trinh ban lidng vd chu trinh mua itdng tai Cong ty TNHH MTV Thuoc Id An Giang Do do, he thong kiem soat chu trtnh ban hang va mua hang tai Cong ty TNHH MTV Thu6c la An Giang cung tim In nhiSu rui ro nhung dSy kh6ng phai la van de vi c6ng ty da dat duac nhieu thiinh tich han la nhung rui ro Nhung n6u han ch duac nhiSu rui ro horn nfta thi chng t6t Hien nay, cong ty dang co ging n luc giam thilu rui ro chu trinh ban hang va mua hang Trong dieu kien ling dung tin hoc, nhan dien duac cac dac diem va cac yeu t6 anh huong d^n cong tac kiSm soat he thdng thong tin ki toan dl tren ca sd xay dung cac bien phap an toan doi vdi he thong thong tin ke toan nham bao ve phan cung va phan mem cua may tinh khoi nhung tac dpng cua moi truang tu nhiSn cua sir truy cap trai phep hay nguy ca dtt lieu ke to^n bi mat hoac bi siia doi Mot cong ty quan tam d^n van de kiSm soat va dam bao an toan doi v^i he thong thong tin ke toan se giam thieu ve cdc thiet hai ve vat chat, dam bao duac su hoat dong hieu qua va lien tuc cua he thong thong tin kS toan, g6p phan khbng nho vao sir thilnh c6ng ciia cong ty Nhin chung thi phan mem ke toan Bravo 6.3 ma cong ty dang su dung da khd tot, dap ling dupe nhu cau va phu hop vdi quy mo cua cong ty hien Sinh vien tln/c hi^n: Vu Huynh Tlii93 TAI LIEU THAM KHAO 1.John Dunn va nguoi dich TS Vu Trong Hung 2001 Kiem toan Ly thuydt va thuc hanh Ha Noi: NXB Th6ng Ke 2.Nguyln Th^ Hung 2006 He thdng thong tin k toan TP H6 Chi Minh: NXB Th6ng Ke 3.Tap the tac gia 2012 T6 chiic cong tdc k^ toan doanh nghiep TP H6 Chi Minh: NXB Phuomg Dong 4.TS Th^i Phuc Huy 2012 He th6ng thong tin kd toan TP H6 Chi Minh: NXB Phuong Dong 5.TS Vu Hun Due va TS Vo Anh Dung 2010 Kidm toan TP H6 Chi Minh: NXBLaodpngXahpi 6.Victor Z.Brink & Herbert Witt, dich gia: Tap thd tac gia 2000 Kilm toan npi bp hien dai - Danh gi^ cac hoat dpng va he thong kiem soat NXB Tkichinh PHU LUC —K)Cg— Trang Phuluc 1: Don dat hang cua khach h&ngiii Phu luc 2: Giaybao giacuaebng tyiv Phu luc 3: Phi^u xuit khov Phu luc 4: H6a dan GTGTvi Phu luc 5: Phi6u thuvii Phuluc6:Gi^ybaoC6vii Phu luc 7: Dem dat hang cua cong tyix Phu luc 8: Bien ban ki^m nghiemx Phu luc 9: Phi^u nMp khoxi Phu luc 10: Hoa dom GTGT d^u vaoxii Phuluc 11: Gi^ybaonoxiii Phu luc 12: Luu luan chuygn chiing tir cua chu trinh ban hang toan ngayxiv Phu luc 13: Luu d6 luan chuyen chiing tir chu trinh ban chiuxv Phu luc 14: Luu luan chuyen chiing tir mua hang toan ngayxvi Phu luc 15: Luu d6 lu^n chuyln chiing tir mua hang chua toanxvii Phu luc 1: DON DAT HANG CUA KHACH HANG I CQNGH6axAH01 H01 CHU CHUNG Thixkpl^B, 2Ai Mlnh, ng%> is thing 03 aim 2013 >ithu6clAakgiang S My Qny, ainh ph5 Long Xuy6n, Bjachi , tlahAnGtang.,j ; 45031759 lalNgSnMng Throng rani Ct phi^ A ChSu- Chi nhanh An Giang Ditnihosi : '076.3833140 , fee 076.3834913 - :J 33140 can en too Hyp d^ag rauabSn giBa CdNGTYTHIM IG MAI MlfiN NAM vA C6NO TY * ' TNIIHM0TTHANHVlfiNTHU6CLAANGlANG.! - 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