Thu tuc kiem sodt can dl cap ddu tien la: doanh nghiep may mac nen thiet kg cac quy dinh ro rang vl ddnh gid va lua chgn khach hang. Khdch hang tao ra ngudn thu de' duy tri va phat [r]
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KIENI SOAT HOAT DONG
THANH TOAN VOI KHACH HANG TRONG CAC DOANH NGHIEP
may mac
Viet Nam
Kiem soat boat dgng loan vdi khdch hang dugc coi la mgt ngi dung cong viec can phai thyc hien tdt nham dam bao dung dan quyen lgi va tai san cua doanh nghiep
Dgc diim hoqt dgng todn vdi khdch hdng cdc doanh nghiep may mac Viet Nam
Khdch hdng chu yeu cua doanh nghiep may mgc Viet Nam
Lgi ich cua doanh nghiep trudng hgp ddi tdc ky hgp dong Id nhd
nhgp khdu true tiip the hien d viec
doanh nghiep co the' thda thuan vdi khdch bang muc gid gia cong cao khong phai ton kem chi phi trung gian, s6 lugng hang cho tirng don hang ldn, CO leid thS ve tinh on dinh nguon hang va dam bao nang sudt lao dgng
Trong trudng hgp khach hang la
trung gian thuang mgi hogc ben uy thdc gia cong, don gid gia cong cua
doanh nghiep se bi giam bdi sy xudt hien cac chi phi trung gian, chang ban, ben giao gia cong (uy ±dc gia cong) thudng dugc hudng 3% tren tong gia tri hgp dong san xuat sdn phdm ma khong phai thyc hien bdt cu hoat dgng sdn xudt nao
Phuang thi'rc todn vai khdch hdng
ThS BUI THI MINH HAI
Hien nay, phuong thuc todn phd bien vdi khach hang nudc ngoai tai cac doanh nghiep may mac Viet Nam la: phuong thuc chuyen tien bang dien (T/T), chuyen tien bang thu (M/T) hoac thong qua thu tin dung (L/C) ma chu yeu la L/C khong the' huy ngang
Gidi phdp hodn thien cdc thu tuc kiem sodt ddi vdi hoqt dgng todn vdi khdch hdng
Thu tuc kiem sodt can dl cap ddu tien la: doanh nghiep may mac nen thiet kg cac quy dinh ro rang vl ddnh gid va lua chgn khach hang Khdch hang tao ngudn thu de' tri va phat trien hoat dgng cua doanh nghiep, nhung ddng thdi, khdch hang c6 the' tao nhieu rui ro cho doanh nghiep, khien nha quan ly cdn phai co each thuc kiem sodt tdt de ban che thiet hai nhu: khdch hang chdm todn hoac khong todn De' c6 dugc cac khach hang tot fnguon hang ddi dao, on dinh, nang sudt cua don hang cao, ) thi cdn phai phdt huy tdi da tinh nang dgng cua bg phdn kinh doanh tim kiem doi tdc mdi, tten co sd tri tot moi quan he vdi cdc khach hang san co Trong trudng bgp ky kit hgp dong vdi trung gian thuang mai
tiii cdn phai CO ddy du thong ttn ve tu each phap nhan cda hg dong thdi phai thuc hien nhung dam phan can thiet de nang don gid gia cong, ban che toi diieu cac chi phi trung gian
Cac quy dinh vl phuang thuc toan vdi khdch hang cung rdt quan ttgng Thuc tl cho thdy, viec loan bdng phucmg thuc chuyen tien (ke' ca M/T hoac T/T) deu cd rui ro cao hon so vdi toan thong qua tin dung thu, vl vdy, quy dinh vl lua chon phuong thuc toan cung dugc coi la mgt thu tuc kiem soat cdn thiSt nham ban che toi thieu cac phuong thuc cd the gay thiet hai cho doanh nghiep d mue cao, tu khuyin Ifhich hoac bdt huge phai lya chon todn thong qua L/C Tuy vay, can phai quan tdm scat cac dieu khoan dugc dam phdn, thoa thuan va ky kit nham dam bao khoang thdi gian todn hgp ly, va quyin lgi chk chan cho doanh nghiep
Ngay ca trudng hgp toan bSng thu tin dung vdn cdn phai kilm soat chat che bang cdc quy dinh r5 rang Trudc het, doanh nghiep cdn phai yeu cdu ngudi mua md L/C dung ban bSng nhieu each nhu: dien thoai, fax, telex bode tryc tilp gap gd dai dien cua doi tac Vdi hgp ddng ldn, doanh nghiep may mac cd the su dung hinh thdc dat cgc P.B (perfdrmanee bond), co nghia la ca hai ben dat cgc tai ngdn hang td2 - % gid tri bgp ddng de rang buoc vl quyen lgi va trach nhiem vdi Khi dugc thong bdo chinh thuc vl L/C da dugc md, cdn kiem tra ky vl tinh chan thyc cua L/C va ngi dung L/C Do sir phat trien cua cong nghe thong tin, ben bdn hien co the nhan tryc tilp L/C tu ngudi mua hoac tu ngan hang md L/C Tuy nhien, nen nhdn L/C tu ngan hang thong bdo vi ngdn hang cd kha nang kiem tra tinh that, gia cua L/C tdt
hon
Co sd kilm tra L/C la hgp ddng ngoai thuang ma hai ben da ky Trong tmdng hgp kie'm tra L/C cua mot hgp dong b5 sung thi khong nhimg chi dua NGHIEN C I I KHOA HOC KIEM TOAN
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vao bgp dong bo sung ma dya vao hgp dong goc Viec kiem tra L/C can phai dugc thyc hien hit sue cdn than vi neu khong phat hien dugc sy khac biet giu^ L/C va hgp dong ma ngirdi ban van giao hang thi nguy co khong dugc todn vdi ngudi bdn rat ldn
Quy dinh ve lap bg chiing tir toan: Ngudi ban phai lap bg chiing tir todn cho hoan toan phu hgp vdi yeu cau cua L/C Bg chung tu loan thudng bao gom: Bg van dan goc hoac ECR (chdng nhdn da nhan hang cua cae hang tau), Hoa don thuang mai (B/L), Chi tiet ddng goi (P/L), Giay chung nhan xuat xu (C/O) neu can, Giay phep xuat khau (Visa, E/L, E/C) neu can, Chung tii bao hiem neu bdn theo CIF
Ng phai thu khdch hang cac doanh nghiep may mac cd the rdt da dang, lien quan den nhieu doi tugng ng khde nhu: nha nhap khdu tryc tiep, eae tmng gian thuong mai, ben dy thdc gia cong hoac cdc ciia hang, dai ly neu doanh nghiep cd tieu thu ngi dia Cdc quy dinh ve kiem soat cong ng sau ban hang thyc sy rat can thiet de dam bao tai san cua doanh nghiep khong bi that thoat hoac chiem dung, dong thdi gdp phdn on djnh va nuoi dudng ngudn thu eho viec thyc hien cdc boat dgng san xudt kinh doanh dugc lien tuc Thiet ke cac quy dinh ve kiem sodt eong ng can phai dam bao yeu cdu xac dinh day du va ro rang tidch nhiem va quyen ban trinh ty quan ly va thu hoi ng phai thu eua khach hang va lim gid cdc chdng tu cd hen quan Theo ke loan eong ng phai thyc hien theo doi chi tiet den tung khdch hang theo tung hgp dong va theo tung ma hang Viec thyc hien doi chieu cdng ng vdi khdch hang cung rat quan trgng bdi ng phdi thu khach hang khong cbi don thudn phdt sinh sau ban bang hoac xudt kha'u hiing di nudc ngodi ma no co the phat sinh bdt ddu hgp dong
gia cong Chang ban, theo yeu cau hoac chi dinh cua khdch hang tu nudc ngoai, doanh nghiep thyc hien viec cung ting mgt so loai nguyen phu heu cho san xuat va thyc hien viec todn hg khdch hang, vi vay, tdng so ng ddi khach hang phai ldn hon doanh thu tir cdc hgp dong Ben canh dd, cung mgt thdi diem, doanh nghiep co the thyc hien nhieu hgp dong vdi cung mgt khdch hang nhung thdi gian ket thuc cdc don hang lai khae Doanh nghiep khong the chd dgi den tat ca eac don hang ket thuc mdi thyc hien doi chieu cong ng va yeu cdu khach hang toan ma phai thyc bien theo nguyen tac: xong don hang nao thi todn dirt diem don hang Nhu vay, neu khong thyc hien viec doi chieu giua hai ben, so lieu ve ng phai doi khdch hang ed the khd chinh xdc, gay thiet hai ve tai san cho doanh nghiep Tren thyc te, doi chieu cong ng vdi khach hang khong tot, ke loan loan d mgt doanh nghiep thugc dien dieu tra da gud fax thong bdo cho khdch hang nudc ngoai so tien ddi ng thap hon so dang le phai ddi
Bdo cdo tinh hinh cong ng chi tiet den tung khach bang ve so tien ng, thai gian ng, dinh ky hoac bat thudng theo yeu cdu cda nha quan ly la thu tuc kiem sodt rat quan trgng nham eung cdp thong tin kip thdi, day du ve tinh blnh ng phai thu khdch hang, tir dd giup cho nha quan ly c6 the biet dugc ro ve tinh blnh tai ehinh cua doanh nghiep cd can cu de can doi thu chi, va quan trgng hon, cd nhung bien phdp iing phd kip thdi neu khdch bang cd nhung dau hieu nhu chdm todn hoac khong loan Chang ban neu ng qua ban nho hon thdi ban ba thdng thi phai doc thuc khach bang tra ng mgt cdch thudng xuyen bang van ban thong bdo; neu khoan ng qua ban ldn hon thdng to ddi ng eua doanh nghiep phai den tan nod yeu eau khach hang todn va lap bien
ban lam viec (neu la khdch hang nudc) hoac xdc nhdn ng qua thu dien tii bang van ban neu la khach hang nudc ngoai
Nhu vdy, boat dgng todn vdi khdch hang ttong cac doanh nghiep may mac Viet Nam hien da va dang the hien nhieu 16 hong kiem sodt Rui ro loan vdi khach hang nude ngoai deu dugc nhieu nha quan ly ttong doanh nghiep may mac nhin nhan la nghiem trgng, nhung cdc chinb sdch va thu tuc de kiem sodt loai rui ro chua dugc thiet ke va van hanh hiru hieu, va no vdn la moi nguy c6 the xay bat eu luc nao de dga den doanh thu, lgi nhuan va ket qua hoat dgng cua cdc doanh nghiep may mac Viec thyc hien cac quy dinh ve ddnh gid, lya chgn khdch hang tot, cac phuang thuc todn c6 lgi cho doanh nghiep, viec kiem tra cdc chdng tu todn, viec theo ddi va bao cao cong ng cua khdch hang, luon dugc coi la nhung thu tuc kiem sodt cdn thiet va quan trgng de nha quan ly cac doanh nghiep may mac c6 the dat dugc muc tieu bao ve tai san va quyen lgi dung dan cua minh hoat dgng toan quoc te
Tdi lieu tham khdo
1 Duong Huu Hanh, Quan tri nii ro xi nghiep nen kinh te toan cau, Nha xuat ban Tai chinh, 2009
2 GS.TS Nguyen Quang Quynh (chu bien), Giao trinh Kiem toan boat dgng, Nha xuat ban Dai hgc Kinh te quoc dan, 2009
3 GS.TS Doan Thi H6ng Vdn, ThS Kim Nggc'Dat, Quan tri Ngoai thuong, Nha xuat ban Lao dgng xa bgi Ha Ngi 2009,
4 Tong Cong ty co phan May 10, Tai lieu ve kiem soat cong ng phai thu, 2008
5 www.vinatex.com
www.vinatex.com