- Vi~c phan tich digm hoa von dg cung capthong tin cho cac quye't dtnh kinh doanh chi sa b9 ch6' khong duqc tinh toan va pharr tich m9t
r Phong quan ly bQ phij.n san xua't
phij.n san xua't
_ + So htqng lao di)ng tn,1c tiep dV kien
+ Chi phi lao di)ng trvc _ti§_E_g_!i __ .::k::.::.:ie:.::' n,_::.. _______ __,
Sd do 3.4 Thu th~p va xu ly thong tin cua to phan tich hoC:tt d<}ng sitn xuat kinh doanh
+ Nguon von ngan sach
+ Nguon von chu sa huu
+ Nguon von Jifm doanh
+ Nguon von co ph:'l.n
Ke toan tid san
+ Tai siin lu'u d9ng
+ Tai siin co djnh
---·-·----
Ke tmin chi phi
+ Chi phi siin xuilt
+ Chi phi ngoai san xmlt - C T6 dti toan l ~~~ "'"T'""'~ SXKJ)_] ---~---~--- T6 phan tieh HDKD
Thong tin duqc xit ly vii
tong hqp duai d0ng cac bao cao
+ Bao cao chenh l~ch ve chi phi san xmrt
+ Bao cao bQ phij.n
+ Bao cao trach nhi~m cua cac trung tam
+ Bao cao phan tich tinh hinh tai chinh
T6 nghien euu dq an
Xac djnh cac djnh muc chi phi NVL, lao d9ng.
1 - -
.---~
Ke' tmin thanh toan
,--- + Cong nq phiii thu
+ Cong nq phiii tra
- · · - - - .
Ke toan tieu th~ va
xae djnh KQKD
+ Doanh thu ban hang
- + Gia von hang ban
+ Lqi nhuil.n
- - - -
- - - -
--~_§ to~!:l_t61!_g_ hop
+ Cac bao cao tai chinh
_ + Cac bao nio thue
+ Bao cao phan phoi lqi nhuiJ.n
Sd do 3.5: Chuc nang cua cac b() ph~n ke toan quim trj va moi lien h~ cung
~---~---~capthong_t~•~n ____________ ~