He Thong Thong Tin Ke Toan 1

8/3/2019 He Thong Thong Tin Ke Toan 1

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1

TRNG AI HOC NHA TRANGKHOA KETOAN TAI CHNH

BOMON KIEM TOAN

BAI GIANG

HETHONG THONG TIN KETOAN 1Giang vien Tham gia giang day

ThS Nguyen Thanh Cng

NgoXuan BanBui Manh Cng

oThLy

Pham nh Tuan


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Ti liu tham kho

1. Phan c Dng Thiu ThiTm Nguyn Vit HngPhm Quang Huy (2008) Hthng thng tin kton Nhaxut bn thng k

2. Nguyn Th Hng (2008) Hthng thng tin kton Nhaxut bn thng k

3. Tp thtc giabmn Hthng thng tin kton, Khoakton Kim ton Trng i hc Kinh tTP.H Ch

Minh(1995)- Hthng thng tin kton4. Ths.Nguyn Bch Lin- Bi ging HTTTKT

5. TS.Bi Quang Hng Bi ging HTTTKT


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3

TNG QUAN VH THNG THNG TIN K TON

CHNG 1


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Chng 1:Mc tiu1. Hiu khi nim h

thng2. Hiu khi nim v vai

tr ca h thngthng tin, h thngthng tin k tontrong doanh nghip

3. Hiu phm vi, mc

tiu v lun chuynd liu c bn trongHTTTKT

4. S dng cng c m t h thng

Ni dung:1. H thng

Khi nim Phn loi

2. H thng thng tin Khi nim Cu trc qun l H thng thng tin trong DN Chu trnh hot ng KD

3. H thng thng tin k ton

Khi nim HTTTKT Cc chu trnh x l nghip vk ton

4. Cc cng c k thut S dng d liu Lu

5. Pht trin HTTT


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1.1 Cc khi nim v h thng

H thng l mt tp hp cc thnh phnkt hp vi nhau v cng nhau hot ng

t c cc mc tiu nh trc.Mt h thng bt k u c ba c imsau: Cc thnh phn BP hoc c im hu hnh. Cch thc hay phng php x l. Mc tiu t n ca h thng.

1.1.1 nh ngha :


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1.1.2 Phn loi h thngTheo mc tiu ca h thngTheo mi quan h gia cc h thng

Theo thit b s dng ca h thngTheo mi quan h ca h thng vi mi trng

1.1 Cc khi nim v h thng


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Theo chun mc k tonVit Nam

Trung thcKhch quan

y Kp thiD hiu

C th so snh


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1.2.1 Cu trc qun l

Vn phicu trc

Vn ccu trc

Vn bncu trc

QT cp cao

QT cp trung

QT cp c s

1.2 H thng thng tin

HT x lnghip v

HT TT qun lHT h tr quyt nh

HT h triu hnh


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12

H thng TT

BH v TT

HTTT SX H thng thng

tin ti chnh

H thng thng

tin k ton

H thng thng

tin nhn lcX l bnhng

Xc nh gibn

Nghin cuth trng

Khuyn mi,khuyn mi Trin khaisn phmmi

Thc hin khoch snxutThc hin khoch mua,nhn NVL

S dng mymc, nhn

lcv.v..

Thc hin khoch ti chnhThu, chi

Chnh sch

thanh ton cth

v.v

KT ti chnh

K ton chiph

KT thuv.v

Thc hin khoch:Tuyn dngHun luynChnh sch

lng, thng

v.v

Chcnngca hthng

Cc

hthngchyu

HT x lt hng

HT giaohng

HT gi bn

HT nghin

cu thtrng

HT KS NVL

HT KS mt

hng muaHT KS my

mc thit bHT KS chtlng SP

HT qun lqu

HT lp khoch tichnh

v.v

HT k tonchi ph

HT theo dicng nHT s ci vlp bo co

HT lp khoch ngun

lcHT theo di

lao ng, nhnsHT tnh

lngv.v

H thng x l nghip v(Transacsion processing system)


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H thng thng tin qun l(Management information system)

HT bn hng

v th trngHT TT sn

xutHT TT ti

chnh

HT TT kton

HT TT nhn

lc

Qun l bnhng, phn

tch v nhgi bn

Phn tch,

d bo bnhng

nh gisn phm vqung co

Kim sothng tn kho

Lp khoch snxut

Lp khoch khohng

Phn tch linhun givn

Phn tch chi

ph

Phn tch ut

Phn tch sphn b lao

ng

Phn tch chi

ph hp nglao ng

Lp ngnsch hng

nmD bo tichnh

K hochu t vn


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H thng thng tin h tr iu hnh(Executive support system)

HT bn hng

v th trngHT TT sn

xutHT TT ti

chnh

HT TT kton

HT TT nhn

lc

D bokhuynh

hng bnhng trong

di hn

K hochhot ngtrong di hn

Lp khoch linhun

Lp khoch ngunnhn lc

D bongn sch

trong di hn


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1.2.2 Cc chu trnh hot ng kinhdoanh

xy dng h thng thng tin doanhnghip, nht l h thng x l nghip v (TPS),cch tip cn hp l nht l phn tch hot ng

kinh doanh thnh cc chu trnh kinh doanh v tchc x l theo chu trnh


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Chu trnh hoat ong kinh doanh

Tiu thD tr

u t

Sn xut


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1.3 H thng thng tin k ton

L 1 h

thng

c thit l

p nh

m thu th

p,

lutr v cung cp thng tin k ton cho ngi s dng

X l

Lutr

D liu Bo co

Kim sot


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H thng thng tin k ton truyn thng ???

H thng thng tin k ton t chc theo hot ng???


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Nh qun trNgi c li ch trc tip t hot ng ca

doanh nghipNgi c li ch gin tip t hot ng

ca doanh nghip

1.3.1 Ngi s dng thng tin k ton


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Tiu thD tr

Sn xut

u t vn

1.3.2 Cc chu trnh x l nghip v k ton

Mi quan h gia cc chu trnh??


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1.4.2.S dng d liuHu ch cho vic trnh by h thng v cc qu

trnh x l song song, cc cng vic din ra ng thi.

S dng d liu nhn mnh n lung lu chuynthng tin gia cc h thng x l. c tnh ca s d liu l s bng n ca cc h thng con cho sbiu din chi tit hn mc thp hn, su hn ca s

1.4. Cc cng c k thut


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K hiu

K hiu lu tr d liu. K hiu ny m t dliu c lu tr

K hiu x l

K hiu ny m t lun chuyn d liu haythng tin.

K hiu ngun cung cp d liu cho hthng hay ch nhn thng tin ca h thng .


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Nguyn tc v cch v s dng d liu

S dng d liu c trnh by theo nguyntc phn cp ngha l trc ht s dng d liu trnhby tng qut lun chuyn d liu ca ton h thng,

sau n s trnh by chi tit x l, lun chuyn d liuca cp tng qut, ri sau li chi tit hn na chotng ni dung x l ca cp sau cp tng qut.


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S dng d liu cp tng qut (cp 0)


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S dng d liu cp 1


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S dng d liu cp 2

2.4

Thanh ton

lng

Ngi laong

Tnh lngnhn vin

BHXH

YtKPC...

Tp tin tr lng chnh

Lp bng

tnh vthanh ton

lng2.3

Thng tinThanh ton

Lng

2.1

Tnh cc

khon phitr

2.2

Tnh cc

khon gimtr


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Bc 1:M t HT hin hnh bng cc on vn m t

Bc 2: Xc nh cc b phn tham gia v cc hot ngx l d liu trong mi b phn

Bc 3:nh du cc hot ng x l trong mi b phn Hot ng x l bao gm: truy sut, chuyn ho, lu tr dliu. Cc hot ng nhp liu, sp xp, tnh ton, ghi chp. Cc hot ng chuyn v nhn d liu gia cc b phn

khng phi l hot ng x l Cc hot ng chc nng nhp, xut, bn hng khng phil hot ng x l.

V dng s d liu cp 0


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Bc 4: Nhn din cc i tng bn ngoi h thng L cc i tng khng thc hin x l no trong HT Bc 5:

V cc hnh ch nht biu din cc i tng bn ngoi V mt vng trn biu din ni dung chnh trong hotng x l ca h thng hin hnh. V cc dng d liu ni vng trn v cc i tng bn

ngoi h thng t tn cho cc dng d liu (nhn v gi d liu)

V dng s d liu cp 0


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Bc 6: Lit k cc hot ng x l d liu theo trnh tdin ra hot ng

V dng s d liu cp 1

Bc 7: Nhm cc H x l d liu theo cc cch sau: Nhm cc hot ng xy ra cng mt ni v cng thi

im Nhm cc hot ng xy ra cung thi im nhng khcni xy ra Bc 8: V hnh trn v t tn chung cho mi nhm hotng theo 1 ng t nu bt ni dung chnh cc hot ngtrong nhm

Bc 9: c li bng m t h thng v ni cc hnh trnli vi nhau theo mi lin h hp l

Bc 10: B sung cc ni lu tr DL nu thy hp l


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V dng s d liu cp 2Phn cp s d dng d liu

Bc 11:

Tip tc nhm nh cc hot ng trong mi nhm bc 7 mi nhm nh trong mt nhm ln l cc hnhtrn x l cp con cho hnh trn ln. Thc hin cc bc 8,9,10


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1.4.2 Lu Lu l cng c s dng hnh v m t ngngn cc lun chuyn d liu, quy trnh x l trong mth thng.

Lu chng tC nhiu lu nh:

Lu h thng

Lu chng trnh.


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Lu Chng t


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Lu h thng


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Lu chng trnh


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S sch, nht k ca h thng

Hng lun chuyn ca d liu hay x ltrong lu .

im ni lu trong cng trang giy.

im ni sang trang.

Cc k hiu lu

Chng t, bo co.


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K hiu ny dng ghi thm cc ch thchcho cc k hiu hay ni dung trong lu .

K hiu ny c hai ngha: S bt u hay kt thc lu Ch ra cc d liu hay thng tin c btu t u hay chuyn ti u

Cc k hiu lu

X l bng tay

X l bng my


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K hiu ny m t lu tr bng cc phng tinm h thng my c th c ghi c nh bngt, a t, a quang

K hiu ny m t lu tr bng phng tin m hthng my c th truy sut trc tip khng c tun t.

Cc k hiu lu

Cc im ra quyt nh trong trnh t x l


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K hiu ny m t thng tin c hin th bngthit b Video, mn hnh, my in ch khng in ragiy

Lu tr chng tD: Phn loi theo ngy ca h s hay d liuN: Phn loi theo s ca h s hay s th t cad liuA: Phn loi theo tn ca h s hay d liu

K hiu ny m t vic a d liu vo h thngbng cc thit b bng bn phm, cn gt, myqut

Cc k hiu lu


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Cc bc thc hin khi v lu

Bc 1: M t HT hin hnh bng cc on vnm t

Bc 2: Xc nh cc b phn tham gia v cchot ng x l trong mi b phn

Bc 3:nh du cc HXL trong mi b phn H x l bao gm: truy sut, chuyn ho, lu tr d

liu. Cc hot ng nhp liu, sp xp, tnh ton, ghichp.

Cc hot ng chuyn v nh n d liu gia cc bphn khng phi l hot ng xl

Cc hot ng chc nng nhp, xut, bn hng khngphi l hot ng xl.


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Bc 4: Chia lu thnh cc ctMi mt b phn bn trong l mt ct trong lu Cc ct c sp xp sao cho dng lun chuyn d

liu t tri sang phi Bc 5: Xc nh cc thnh phn ca tng ct c li bng m t ln lt tng hot ng Sp xp cc thnh phn ca tng b phn theo hngdi chuyn thng tin t trn xung di Bt k mt x l no cng phi c u vo v u ra



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Bc 6: Hon thnh lu

Ni cc k hiu thnh phn bng cc dng thng tin S dng cc u ni khi dng thng tin qua cc ctkhc trnh nhiu ng k ngang, k dc Cc hot ng x l lin tip nhau c th gp chungthnh mt x l Biu tng x l lun t gia biu tng d liu uvo v biu tng d liu u ra.



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Ngi c nhu cu tm ng vit giy ngh tm ng gi

cho k ton trng (gim c duyt) sau chuyn giy ngh tm ng duyt cho k ton thanh ton

K ton thanh ton sau khi nhn giy ngh tm ng duyt lp phiu chi (2lin) lin 1 lu ti b phn theo ngy,lin 2 v giy ngh tm ng duyt chuyn cho th qu

Th qu tin hnh chi tin da trn phiu chi s 2 v giyNT duyt sau ghi vo s qu tin mt, cui thngchuyn phiu chi lin 2 v giy NT duyt cho k tontng hp

K ton tng hp cn c vo phiu chi lin 2 v giy NT

duyt nhp liu vo phn mm MSI, chng tr nh cpnht d liu, vo nht k chi tin v s ci cc ti khonlin quan. Chng t v s sch lu ti b phn theo loichng t

V d:


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1.5 Cc giai on xy dng h thng

thng tin k ton

Giai on chun b Giai on hnh thnh v pht trin Giai on khai thc v s dng Giai on thay th


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CHNG2

C SDLIU


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Chng 2:

Mc tiu1. Hiu khi nim v

vai tr ca CSDL

trong HTTTKT2. Thit k c s d

liu trong HTTTKT

Ni dung1. Khi nim CSDL

Vai tr CSDL

Lu khi lu tr dliu trn CSDL

2. Thit k CSDL trongHTTTKT


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2.1 C s d liu

C s d liu l tp hp nhiu d liulin quan v c lu tr vt l trong mytnh. N lin kt cc tp tin v c qun l

bi mt phn mm gi l l h thng qun lCSDL


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2.1.1 Vai tr ca c s d liu

Thi gian nhp liuVD: Chcn nhp m khch hng ch khng cnnhp cc thng tin khc ca khch hng khi nhpho n bn hng

Trnhlu trtrng lp dliu:

VD: thng tin v hng ch lu tr mt tp tin duynht khi cn c th c th truy sut r a t m hngho

Tng cng kh nngkim sot dliuVD: chc th bn hng ho c trong danh mc

hng ho nu nhp khng ng chng trnh s boli. Tin li trong cc thao tc vi dliu:

VD: c th thay i, thm, xo d liu.


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2.1.2 Nhng vn cn lu khi lu trd liu trong mt CSDL

H thng cp bc v tnh th t ca dliu

H thng cp bc ca d liu c m ttheo trnh t sau:Bit (h nh phn)- character (k t) vng

d liu data field dng d liu (record)-

file/table (tp tin hay bng d liu) Database ( c s d liu)


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Cc khi nim Thc th (Entity): L mt s vt, s vic tn

ti v c th phn bit c hoc thc th lmt i tng m ta cn ghi nh thng thngtin cho n.

Thuc tnh (Attribute): mt d liu v mt

thc thVD: tn ca tng loi hng ho, quy cch, slng vv



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Tp thc th (Enity set). L mt nhm bao gmcc thc th c cc thuc tnh tng t nhau.

Kho chnh (primary key): Thuc tnh duy nht m t cc thc th trong mt tp thc th Kho ngoi (Foreign key): Thuc tnh ca mt

tp thc th, bn thn l kho chnh ca tp thc

th khc khc, kho ngoi dng lin kt cctp thc th vi nhau



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Cu trc ca d liu hay ca vng Mi lin kt giacc tp tin Mi lin kt mt-mt (1:1):

Mt thnh phn ca thc th ny ch lin ktvi mt thnh phn ca thc th khc vngc li.

Mi lin kt mt-nhiu (1:n):Mt thnh phn ca thc th ny lin kt vinhiu thnh phn ca thc th khc. Ngcli mt thnh phn ca thc th khc ch lin

kt vi mt thnh phn ca thc th ny.



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Mi lin kt nhiu-nhiu (n:n):Mt thnh phn ca thc th ny ch lin

kt vi nhiu thnh phn ca thc thkhc. Ngc li mt thnh phn ca thcth khc lin kt vi nhiu thnh phnca thc th ny.



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2.2 Thit k c s d liu trong h thng

thng tin k ton Yu cu mt h thng thng tin k ton: Nhn din thng tin u r a ca h thng Tm c gii php phn cng v phn mm Qun l c, khng qu phc tpm bo b mt

Nhn dng s kin kinh doanh, kinh t


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Bc 1: xc nh nhu cu thng tinBc 2: xc nh cc thc th va thuc

tnh tuong ungBc 3: xc nh mi quan h gia cc

thc th

Bc 4: to s mi lin kt thc thBc 5: chunhami quan h

2.2 Thit k c s d liu trong h thng

thng tin k ton


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CHNG 3

KIM SOT H THNG THNGTIN K TON


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Mc tiu:1. Hiu vai tr ca

HTKSNB trong

n v2. p dng nguyntc kim sottrong kim sotHTTTKT

Ni dung:1. Kim sot ni b Cc thnh phn ca HT

KSNB

Mi quan h gia cc TPca HT KSNB

2. Kim sot HTTTKTtrong mi trng x lbng my

c im Ri ro Th tc kim sot chung Th tc kim sot ng dng


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Kim sotni b

Hi ng

qun tr

Nh qun l

Cc nhn

vin khc

Hot ng huhiu v hiu quHot ng hu

hiu v hiu quThng tin

ng tin cyThng tin

ng tin cy

S tun th cclut l v quy inhS tun th cc

lut l v quy inh

3.1 HTKSNB - nh ngha v cc thnhphn cu thnh

3.1.1 nh ngha v h thng kim sot ni b


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Gii thiu khun mu KSNB caCOSO

COSO (the Committee of Sponsoring Organizations of Treadway Commission) lmt t chc thnh lp nm 1985 vi mc ch gia tng cht lng BCTC datrn nhng vn v o c kinh doanh, kim sot ni b hiu qu v qunl doanh nghip. Tham gia COSO bao gm hip hi k ton M (AmericanAccounting Association), AICPA (American Institute of Certified PublicAccountants, hip hi kim ton ni b (Institute of Internal Auditors), hip hi kton qun tr (Institute of Management Accountants) v hip hi nh qun l ti

chnh (Financial Executive Institute) . Nm 1992, COSO ban hnh khun mu kim sot ni b (Internal Control-Integrated Framework). Gm 5 thnh phn: mi trng kim sot, nh gi riro, hot ng kim sot, thng tin truyn thng v gim st. Khun mu nya ra cc nh ngha kim sot ni b v cc hng dn cho vic nh gi v thchin gia tng h thng kim sot ni b. Bo co ny nhanh chng c chp nhnrng ri nh nhng chun mc v kim sot ni b v c s dng n a vocc chnh sch, nguyn tc, p dng cho cc hot ng kim sot

Nm 2004, COSO ban hng bo co th 2: Enterprise Risk Management: integratedFramework ( 8 thnh phn mi trng ni b doanh nghip; thit lp mc tiu, xcnh s kin; nh gi ri ro; p tr ri ro; hot ng kim sot; thng tin v truynthng; gim)

2006, COSO hnh : internal control over financial reporting guidance for smallPublic companies)


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Mi quan h gia cc thnh phn

ca HTKS ni b

Tho

ngtin

Truy

enth

ong

Hoatong

kiem soat

Giamsat

anh gia

rui roMoi trng kiem soat


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3.1.3 c mt h thng KSNB tht shiu qu

Kim sot chi tiuKim sot hng tn kho

Kim sot bn hng v kho hngTrch nhim nh qun lThit lp quy ch kim sot


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3.2.1 c im t chc k ton trong mitrng x l bng my

Cu trc t chc Sphn chia chc nng Shiu bit

3.2. Kim sot h thng thng tin k tontrong mi trng x l bng my


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c im x l Chng t s dng. Cc du vt nghip v v TT khng quan

st c Xt duyt v thc hin nghip v. Cp nhp mt ln, nh hng ti nhiu

tp tin v x l t ng theo chng trnh Cc th tc kim sot c lp trnh

3.2.1 c im t chc k ton trongmi trng x l bng my


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3.2.2 nh gi ri ro trong mi trngXL bng my tnh

Ri ro trong mi trng x l bng my Ri ro trong kinh doanh Ri ro trong x l thng tin

Ri ro lin quan ti h thng


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Kim sot h thng thng tin trongmi trng x l bng my

Kim sot chung: l cc hot ng kim sot c thitk v thc hin nhm m bo mi trng kim sot cat chc c n nh, vng mnh nhm gia tng hiu quca kim sot ng dng. N bao gm kim sot cp

ton doanh nghip (entity level) v kim sot cp hotng (activity level). N nh hng ti tt c cc chngtrnh ng dng.

Kim ng dng: L cc hot ng kim sot c thitk v thc hin ngn nga, pht hin v sa cha saist, gian ln trong qu trnh x l nghip v ca mtchng trnh x l. N l kim sot cp hot ng (activitylevel)


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3.2.4 Kim sot chung trong h thngk ton bng my

T chc qun l Kim sot pht trin h thng Kim sot s dng v bo dng h

thngKim sot thit bKim sot phn mmKim sot truyn thng

Kim sot nhp liuKim sot lu trKim sot d phng


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Trng phng CNTT

BP phn tch

v thit kBP

Lp trnhBP

Vn hnhBP

Nhp liuQun lti liu

BP

Kim sotQun ld liu

T chc qun l


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Kim sot pht trin h thng

Mc tiu Pht trin HT t yu cu ca ngi s dng Pht trin trong thi gian v chi ph ph hp Vic pht trin c u quyn, cho php Pht trin da trn k hoch ch o di hn


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Cc th tc khi thc hin cc thay i ln h thng:Phi c chp thun ca cc cp qun lYu cu s tham gia ca b phn s dng v kim ton

ni b (nu c) trong vic pht trin h thng

H thng mi nn c th nghim cho tng chngtrnh ring v cho ton b h thng

Ti liu lin quan n thay i h thng phi c tphp v lu tr hp l tin cho vic tham kho khi cnthit


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Cc ti liu cn thit ca h thng Cc bo co m t v lu trnh by v h thng v

chng trnh Ti liu hng dn s dng h thng

Cc th tc kim sot m nhn vin vn hnh v ngis dng cn phi tun th


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Kim sot S dng v bo dng h thng

Mc tiu: H thng ch c s dng cho cc mc ch c

DN quy nh

Quyn truy cp vn hnh h thng ch c giao chocc nhn vin c trch nhim Cc sai st trong qu trnh x l c pht hin kp thi=> m bo h thng vn hnh theo ng yu cu

c thit lp


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S dng v bo dng h thng

Kim sot tip cn hin vt vi cc thitb my tnh, truyn thng

Kim sot cch s dng thit b Kim sot an ton mi trng ca thit b Kim sot s dng phn mm

Kim sot truyn thng

Kim sot truy cp d liu, phn mm, hs.

Kim sot lu tr d liu

Kim sot m bo an ton trong cctnh hung bt ng

Kim sot thit bKim sot PM

Kim sot truynthng

Kim sot truycp

Kim sot lu tr

K hoch dphng


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Kim sot thit bMc tiu. m bo an ton v mt k thut v hin vt

Th tc Hn ch tip cn hin vt: quy trnh, thit b kim sot

An ton k thut: Thng c thit k trong thit b

An ton s dng To mi trng tt ni t thit b, nhit , m, in nng..

Ti liu hng dn s dng v x l khi khi gp s c

Cc thit b lu tr ngoi phi kim tra k trc khi s dng

Cc thit b phn mm kim sot an ton h thng v s dng Thng xuyn kim tra pht hin kp thi h hng, sai st

thay th, sa cha thit b ph hp


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Kim sot phn mm

Muc tieu: KS c hoat ong xlycua phan mem m bo an toan chophan memThutuc An toan hien vat thiet blu tr phan mem, ni lu tran toan An toan logic phan mem:

Kiem soat ngan nga: Xem kiem soat truy cap Kiem soat phat hien: Thng xuyen oi chieu phan mem goc vaphan mem ang sdung

Kiem soat xlyphan mem: cac yeu cau

Phan mem phai tao c dau vet kiem toan:

Sa cha dlieu: khong cho sa trc tiep sau khi , lu trchnh thc,chuyen so, khoa so, phai sa bang but toan khac.

Ghi nhan tong viec truy cap HT, sa cha, : ghi lai thi gian, phanhetruy cap, Dl bsa

Solieu tong hp phai tong hp tchi tiet


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Kiem soat lu trdlieu

Muc tieu. am bao an toan lu trdlieu

Thutuc

Phan loai dlieu theo mc oyeu cau bao ve

Lap thutuc ghi dphong dlieu: nh kythi gian;

phng phap ghi dphong loai dlieu theo mc oyeucau bao ve

Tao nhan tap tin: nhan ben ngoai vanhan do may tao

ieu kien moi trng a iem lu trtap tin dphong:

nhiet o, am, bui v.v Thng xuyen kiem tra dlieu lu tr


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Kiem soat lu trdlieu

Thutuc ghi dphong dlieuGhi dphong ay utat cacac dlieuGhi dphong ay utat cacac chng trnh ng dungKiem tra noi dung ghi dphong: chnh xac vaay uGhi dphong nh ky: kieu dphong tong hoac

Ong- cha- conLu trban ghi dphong ni khac


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Kiem soat truyen thong

Muc tieu. am bao antoan truyen thong thongtin.

Thutuc:Goi kiem tra ngc

lai: Call backmodem

Mahoathong tinc gi hoac

truyenNetwork Control

Log

Gian lan: Chan ng truyen

thong

ong giangi nhantin


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Kiem soat truy capMuc tieu. Kiem soat viec truy cap hethong ean toan dlieu, chng

trnh xlyThutuc

Phan chia trach nhiem, quyen shu dlieu theo tng cap hoatong, theo chc nang

Phan chia trach nhiem theo mc truy cp

S dng mt mtruy cp

S dng tp tin phn quyn truy cp vaghi nhan thong tintruy cap

Nhan dang ngi sdung: account user, ac iem sinh hoc (sinhtrac hoc): van tay, giong noi


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Kehoach dphong

Muc tieu. am bao HT hoi phuc nhanh khi thien tai, hoahoan,phahoai hoac nhng bat trac xay raThutuc

Thng xuyen cap nhat kehoach dphong

Lap KH dphong

Tao vtr xlydphong; Vtr lu trDL dphong Lu trdphong thng xuyen

Xac nh cac hethong ng dung quan trong-u tien kiemsoat vakhoi phuc trc

Phan chia trach nhiem thc hien kehoach dphong vakhoi

phuc trung tam dlieu: Nhan s, qui trnh

Mua bao hiem tai san cho hethong vatrung tam dlieu

Huan luyen nhan vien x ly trong trng hop cap khan cap


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3.2.5 Kim sot ng dng

3 Lahoat ong kiem soat anh hng ti tng ngdung hay chng trnh xlycuthevi muc tieuam bao tnh ay u, hp le, chnh xac cua xlynghiep vu

Dlieu

au vao

Quatrnhnhap lieu

KS xly

KS ketquaxly

KS nhaplieu


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Kim sot nhp liu

Kim sot ngun d liuKim sot ngun d liu nhm m

bo rng d liu nhp vo l hp l. cc

th tc kim sot c th gm: Kim tra vic nh s trc cc chngtgc

Sdng cc chng tlun chuyn

Chun y v ph duyt nh du sdng Dliu nhp ngay ti thi im bn


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Kim sot nhp liu

Kim tra qu trnh nhp liu Kim tra tnh tun tkhi nhp liu Kim tra du (>0 hay


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Kim sot nhp liu

Kim tra qu trnh nhp liu Kim tra dung lng vng nhp liu Thng bo li y vhng dn sa li

nh dng trc khi nhp liu Sdng cc gi trmc nh v to s t

ng


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:

Kim sot qu trnh x l d liu

Kim sot x l kim tra s chnh xcca thng tin k ton trong qu trnh x ls liu, loi tr cc yu t bt thng trong

qu trnh x l v m bo cho h thngvn hnh nh thit k ban u. Kim sotqu trnh x l d liu v kim sot bo tr

tp tin bao gm cc th tc sau


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Kim tra rng buc ton vn d liu Kim tra d liu hin hnh

Kim sot trnh t x l d liu Kim sot tng bc

Kim tra Sp xp tt In nht k Cp nht


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Nhpliu

Kim tratnh c

thc

Sp xp ttnghip v

In nht k Cp nhttp tinchnh

Bo co

Bo co

kim sot

Bo co

Bo co

kim sot

Bo co

Bo co

kim sot

Bo co

Bo co

kim sot

S nghip v x l: 87Tng s tin x l:57.152


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Nhn bit tp tin mt cch hu hnh Sdng cc gi trmc nh Kim tra dliu ph hp Bo co cc yu t bt thng i chiu vi dliu ngoi h thng i chiu gia tng hp vi chi tit Kim sot chuyn i tp tin dliu. Lp trnh cc kim sot


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Kim sot thng tin u ra

Kim sot thng tin u ra bao gmchnh sch v cc bc thc hin nhmm bo s chnh xc ca vic x l sliu. Vic kim sot c th c thc hinthng qua cc th tc sauXem xt cc kt xut nhm m bo nidung thng tin cung cp v hnh thc phhp vi nhu cu s dng thng tin. i chiu vi kt xut v d liu nhpthng qua cc s tng kim sot nhmm bo chnh xc ca thng tin


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Kim sot thng tin u ra

Chuyn giao chnh xc thng tin n ngi sdng thng tin. m bo an ton cho cc kt xut v thng tin

nhy cm ca doanh nghip

Quy nh ngi s dng phi c trch nhimkim tra tnh chnh xc, y v trung thc cathng tin sau khi nhn thng tin, bo co.

Quy nh hy cc d liu , thng tin b mt saukhi to ra kt xut trn giy than, trn cc bn in

th, cc bn nhp, Tng cng cc gii php an ton h thngmng trong trng hp chuyn giao thng tintrn h thng mng my tnh


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CHNG 4

CC CHU TRNH K TON


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Chu trnh doanh thu

Ngun: http:www.eac.vn


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4.1.1 Cc hot ng kinh t trong chu trnhdoanh thu

Chu trnh doanh thu gm cc nghip v k ton ghichp nhng s kin pht sinh lin quan n vic to doanhthu v thanh ton. Cc s kin kinh t xy ra trong chu trnhdoanh thu:

1) Nhn t hng ca khch hng.2) Giao hng ha hoc dch v cho khch hng.3) Lp ho n v ghi nhn doanh thu4) Nhn tin thanh ton.

4.1 Chu trnh doanh thu cc


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4.1.2 S d liu cp tng qut chu trnh doanh thu


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Nhn t hng ca khch hngBc ny bao gm tt c cc hot ng lin quan n vic

cho hng v x l n t hng:Chc nngny gm ba hot ng chnh sau:

Tr li yu cu mua hng t khch hng Kim tra v ph chun tn dng i chiu lng hng tn kho

B phn tham gia xly: B phn bn hng B phn tn dng


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Quyt nh chnh v thng tin cn sdng: Quyt nh lin quan n chnh sch tn dng bao gm vic ph

chun hn mc tn dng Thng tin v hng tn kho v tnh trng n ca khch hng

Chng t, s sch sdng n t hng Lnh bn hng Phiu ng gi

Nhn t hng ca khch hng


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Nhn vin giao hng chu trch nhim nhn v giaohng cho khch hng.

Quyt nh chnh v thng tin chnh cn sdng:

Xc nhphng thc vn chuyn: Chuyn thng Thu vn chuyn Nhn hng

Giao hng ho v dch v cho khch hng

Chng tsdng Phiu xut kho Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu vn chuyn)


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Hai hot ng c thc hin trong giai on ny l: Lp ho n Xc nh ngha v thanh ton

Lp ho n v ghi nhn doanh thu

Quyt nh chnh v thng tin cn sdng: Thng tin v hng bn, tr gi, thu phi np Thng tin v khon n ca khch hng so snh vi hnmc tn dng ca mi khch hng Giy bo tr tin phi thng bo phng thc thanh ton,thi gian, a im thanh ton Mt bng k nghip v lit k cc nghip v pht sinhtrong thng v thng bo cho khch hng v s d hin hnh


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H thng lp ho n Lp sau Lp trc

Lp ho n v ghi nhn doanh thu

H thng theo di n Theo di chi tit tng ho n Theo di s d

Chng tsdng Ho n bn hng Giy bo tr tin Bin lai, th, v


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Thu tinQuyt nh chnh v thng tin cn sdng:

Gim thiu kh nng mt cp tin mt K ton phi thu phi xc nh c s tin khch hngthanh ton cho khon n no, ho n no, chit khu chng

Chng tv s sch sdng:

Phiu thu Giy bo c


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4.1.3 Bo co

Bng k nghip v

Bo co kim sot.

Bo co c bit. Bo co khch hng. Bo co phn tch khon phi thu theo thi hn n. Bo co tin thanh ton hay bng k tin thanh ton. Bo co phn tch bn hng.


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Quy trnh x l cng n phi thu khch hng Qui trnh x l tr li hng ho Xo n phi thu KH

Quy trnh x l thu tin bn hng

4.1.4 Quy trnh xlynghip v

Quy trnh x l bn chu

X l bng tay


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i vi h thng x l trn nn my tnh khng c hnhthc s m cc d liu c lu tr trong cc tp tin/ bng d liu di dng s. Dng thc rt khc bit theocu trc tp tin v phng thc x l d liu. Bng sauminh ho cho cu trc ca cc bng d liu c s dngtrong chu trnh doanh thu

X l bng my


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MSHD, MSHH, soluong, dongiaban, VAT%,thanhtien

Chitiethoadon

Sohoadon, Ngayhoadon, ngaydenhan,congtienhang, congVAT,, MSPGHHoadon

MSPGH, MSHH, SoluongChitietgiaohang

MSPGH, Ngaygiao,, MSLBHGiaohang

MSHH, Tenhang, quicach, donvitinh,.. ,SHTKhanghoa

Hanghoa

SoLBH, MSHH, Soluong, dongiaChitietLBH

Msdieukhoan, MSKH)NgayYCgiaoMSLBH, SoLBH, NgayLBHLenhBanHang

MSKH, Hoten, Diachi,, SHTKPhaiThuKhachhang


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Quy trnh x l hot ng thu tin

Quy trnh x l bn chuX l bng my


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4.1.5 Cc H KS trong chu trnh doanh thu

1. Th qu hoc nhn vin thu ngn c th n cp tinmt khch hng thanh ton trc khi khon tin mt

c ghi nhn l doanh thu2.i ng nhn vin bn hng c th lm cho cng tycam kt mt lch giao hng m nh my khng th png

Ri ro i vi chu trnh doanh thu:


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3. Ri ro n t hng c th c chpnhn m c nhng iu khon hoc iukin khng chnh xc hoc t khch hngkhng c ph duyt

4. Nhn vin bn hng c th cp qu nhiuhn mc bn chu cho khch hng ymnh doanh s bn hng v do lmcho cng ty phi chu ri ro tn dng qumc

Ri ro i vi chu trnh doanh thu


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5.Cng ty c th giao cho khch hng s lng hnghoc quy cch khng chnh xc lm cho khch hngphn nn, khng chp nhn hng ho giao hocdn n nhng chi ph ph thm khng cn thit,

chng hn nh giao hng thm ln na hoc ph vnchuyn ph thm6. Xut hng khi cha c php hoc bi nhn vin

khng c thm quyn

7. Nhn vin lp ho n c th qun lp mt s hon cho hng ho giao, lp sai ho n hoc lpmt ho n thnh hai ln hoc lp ho n khngtrong khi thc t khng giao hng


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8. Ghi sai khon phi thu khch hng, qun lcng n khng tt dn n vic gia tng nxu, khng thu c tin

9. Mt tin khch hng thanh ton n


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1. Quy bnhng vathuquy2. Th qy vasci

1. Bphn nhn th tnvathuquy2. Bphn nhn th tn

vachi tit ti khonphi thu

3. Th quyvachi tit tikhon phi thu

4. Th qy vasci5. Chi tit TK phi thu

vasci

1. BP ghi thng va bnchu

2. Bphn kho vagi hng

3. Chi tit tikhon phi thuvasci

Phn chia trch nhim

Bn thu tin linThu tin khch hngBn chu

BNG TM TT TH TC KS BN CHU, THU TINKHCH HNG, BN THU TIN LIN

Thc hnh kim sot


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1. Chng t ban

ua. c chun btrc khi yucu khchhng thanh

tonb. c nh strc

c. Tng kim sotc thit lp

cho mi kplm vic

1. Chng t ban

ua. Lit k giy bogi tin c lpbi nhn vin nhnth tn ngay khi

m th tn nhntin b. Lit k giybo gi tin phic nh strc

1. H bn hng

a. Ch c lp khinhn c H cakhch hngb. c nh strc

c. Vic bn chu phic chp thun bibphn bn chud. Gia c da trnbn lit k gia hin

hnhe. c KS trc khigi hng cho khchhng

Thc hnh kim sot


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2. Nhn tina. Gi ngnhng hng

ngy ton btin nhncb. Xc nhnbn gi tin

2. Nhn tina. Gi hng ngyton b tin nhn

vo ngn hngb. Xc nhn bngi tin

2. Hng hoa.a. Hoa n bn hngc chp nhn

b. Slng c m clpc. Ch gi n cho khchhng khi nhn c hoan bn hng t b phn

ghi t hng

Thc hnh kim sot

Th h h ki t


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3. Bn hng.

a. Tng kim sotc thit lp hngngy

3. Chi tit TK phi

thua. Chuyn shngngyb. Tng kim sotc thit lp hngngyc. Bo co khchhng gi hngthng

3. Chi tit TK

phi thua. Chuyn shngngyb. Tng kim sotc thit lphng ngyc. Bo co khchhng gi hngthng

d. Bng chi tittheo thi gianc lp hngthng

Thc hnh kim sot


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4. Sci.a. S dng chng tghi schun

b. Tng kim sotc so snh hngngyc. Ghi nht kyhngngy

4. Scia. S dng chngtghi schun

b. Tng kim sotc so snh hngngyc. Ghi nht kyhngngy

4. Sci.a. S dng chngtghi schun

b. Tng kim sotc so snhhng thngc. Ghi nht kyhng ngy

Thc hnh kim sot


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Kim sot ng dng trong chu trnh doanh thu Ri ro trong qu trnh ghi nhn d liu. Ri ro lin quan ti qu trnh x l, lu tr thng tin Ri ro lin quan ti bo co.


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Chu tr nh chi ph


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Ngun: http.www.eac.vn


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1) Doanh nghip t hng hay dch v cn thit

2) Nhn hng hay dch v yu cu3) Xc nh ngha v thanh ton4) Doanh nghip thanh ton tin.

4.2.1 Cc hot ng kinh ttrong chu trnh chi ph

4.2 Chu trnh chi ph


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4.2.2 S dng dliu cp tng qut


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t hng

Bc ny bao gm tt c cc hot ng linquan n vic la chn nh cung cp v t hng:Chc nngny gm ba hot ng chnh sau:

Nhn yu cu hng ho dch v t cc b phn La chn nh cung cp Lp n t hng


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Quyt nh chnh v thng tin cn sdng: Quyt nh lin quan n vic la chn nh cung cp Thng tin v hng tn kho, nh cung cp

Chng tsdng Phiu yu cu hng ho, dch v n t hng

Giy xc nhn n t hng ca ngi cung cp

t hng


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Nhn hng

Bc ny bao gm tt c cc hot ng lin quann vic la nhn hng ho, dch v t nh cung cp:

Chc nngny gm hai hot ng chnh sau: Kim hng i chiu hng nhp


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Chng t s dng Phiu nhp kho Bo co nhn hng Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu dch v vn chuyn)

Nhn hng


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Nhn hoa n, ghi nhn n phi tra

Chc nngny gm hai hot ng chnh sau: Nhn ho n t nh cung cp

Ghi nhn nChng tsdng

Ho n bn hng Giy bo tr tin

Bin lai,bin nhn, th, v


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Thanh ton cho nhacung cpChc nngny gm cc hot ng chnh sau:

La chnphng php thanh ton Xt duyt thanh ton Lp chng t thanh ton Xc nhn thanh ton Gim n phi tr


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Thanh ton cho nhacung cpChng t s dng

Phiu chi U nhim chi, giy bo n

H thng theo di chi tit thanh ton vi ngi

bn H thng theo di thanh ton theo ngi bn H thng theo di thanh ton theo chng t


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4.2.3 Quy trnh xlynghip v

X l bng tay Quy trnh x l mua chu Quy trnh x l chi tin

X l trn nn my tnh Quy trnh x l nghip v mua hng bng my


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H THNG X L TRN NN MY TNH

Mahang, sodathang, soluong, dongiaHangmua - (chi titt hng )

Sodathang, ngaydathang, soyeucaumuahang,

manhacungcapDathangmua

Manhacungcap, ten, diachi, soduphaitraNhacungcap

M hng, tn hng, n gi tn, s lng tnHang

Mahang, soyeucau ,soluongHangmua (chi titmua hng)

SoH, ngayyeucau, makho, ngaygiaohang,dieukhoanthanhtoan

H

Thuc tnhTn bng


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sotaikhoannganhang, manganhang, sotienTienguinganhang

sovoucher, sohoadon, manhacungcap, sotienThanhtoan

Mahang, sohoadon, soluong, dongiaHangmua-hoadon

Sohoadon, ngayhoadon, sodathang, manhacungcapHoadon

Mahang, Sophieunhap, soluongHangmua

nhanhang

Sophieunhap, ngaynhap, diadiemnhan, sodathang,

manhacungcapNhanhang

H THNG X L TRN NN MY TNH


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4.2.4 Bo co

Bng k nghip v:

Bo co kim sot.

Bo co c bit.

Bo co cng n phi tr

Bo co chnh lch Bo co yu cu tin mt

Bo co nhacung cp


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4.2.4 Th tc kim sot trong chu trnh chi ph

Trong chu trnh chi ph, cc ri ro thng xy ra khi xl nghip v l:

1) Yu cu nhng mt hng khng cn thit, hoc c

lp bi nhng ngi khng c u quyn2) Nhn vin mua hng c th chn nh cung cp mkhng bn hng ho/dch v ph hp nht hoc mcgi thp nht c th v nhn vin ny nhn tin hoa

hng khng c php t nh cung cp


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3). Hng nhn c khng ng nh hng muahng v chng loi hng, s lng hoc cht lng.

4) Hng c nhn bi nhng ngi khng c uquyn, khng ng trch nhim.

5)Thanh ton khng ng ngi bn hoc thanhton cho nhng hng khng nhn c, hockhng ng t hng mua.

6)Thanh ton khng ng k hn lm nh hng tiquan h mua bn sau ny.

4.2.4 Th tc kim sot trong chu trnh chi ph

Th h t tiM d hM h t khH kim

KIM SOT CHO NGHIP V MUA HNG


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- K ton phi tr &Th qu hoc k tonNH

-Th qu hoc k tonNH & k ton ghi sci

- K ton phi tr & kton ghi s ci

1.Mua hng vk ton phitr

- Mua hng v KTphi tr- KT vt t v khohng- Nhn hng v khohng

Phnchiatrchnhim

U quyn: k tonphi tr, th qu.Xt duyt: Trng tiv

U quyn: Phtrch b phn cnhu cu; Nhnvin mua hngXD: Qun l muahng

U quyn: Phtrch b phn c nhucu; Nhn vin muahngXt duyt:Qun lmua hng

Uquynv xtduyt

Thanh ton tinMua dch vMua hng tn khoH kim

sot


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Phiu chi, unhim chi

c lp datrn chng tthanh ton

nh s trcPhi c k bingi c thmquyn (k tontrng hoc gim

c)

Ghi nhn vic nhn cdch v trnbn sao ca t

mua hng

Phiu nhp khoc lp khinhn hngPhiu nhp khoc nh s

trcKim tra slng, cht lnghng khi nhnhng

Cc b phn lin

quan kim trahng mt cchc lp

Bo van tonti sn

Chng t gc1 Yu cu mua1 Yu cu mua


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Chng tgcKim tra tnh

y chnh xcca b chng tgc (c bit hon bn hng)ng du chitin vo chng tngay khi k sc

1. Yu cu muahng

- c bt ut b phn sdng- c chpthun

1. Yu cu muahng

- Da trn imb sung v slng b sung- c chpthun nu l thng c bit

Chngt

2. t hng muaChc lp khi c yu cu

2. thng mua

Ch c lp khi c yu


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p ymua hng

c nh s trcChn ngi bn t danh schngi bn c chp nhnKim tra cn thn cc iukin v gi,cc iu kin khc

trong t hng

p ycu mua hng

c nh s trcChn ngi bn t danhsch ngi bn c chpnhnKim tra cn thn cc

iu kin v gi,thanhton ,ca t hng

Chng t

3. B chng t3. B ch ng t thanh


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3. B chng tHo n c gi trc

tip cho k ton phi trCc CT c nh strcCc CT lin quan: yu

cu mua hng, t hng

mua,phiu nhp kho,HBH (bn gc)Kim tra i chiu ccchng t

3. B ch ng t thanhton

Ho n c gi trc tipcho k ton phi trCc chng t c nh strcCc chng t lin quan trong

b chng t: yu cu muahng, t hng mua,phiu nhpkho,ho n bn hng (bngc)Kim tra i chiu cc chngt

Chng t

KIM SOT NG DNG TRONG CHU TRNH CHI PHKIM SOT NHP LIU


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138/144


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CHNG 5

PHT TRIN H THNG THNG TINK TON

5.1 Tng quan vpht trin hthng


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+ Mc tiu pht trin h thng

+ Nhn s tham gia trong qu trnh pht trin hthng

+ Chu trnh pht trin h thng

K hoch chnh

Phn tch Thc hin

Vn hnh

Thit k


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5.2 Phn tch hthng

+ Tm quan trng ca phn tch h thng+ xut nghin cu h thng+ Cng c phn tch h thng

+ Kho st sb+ Nghin cu tnh kh thi+ Bo co phn tch h thng

5.3. Thit kh thng


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+ Tm quan trng ca thit k h thng

+ Thit k sb

- Thit k cc thnh phn ca h thng Kt xut

D liu Phng thc x l Nhp liu u vo

- Bo co thit k s b- Xc nh cc ngun lc cho h thng

+ Thit k chi tit


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5.4. Thc hin h thngC 5 hot ng chnh xy ra trong giai on ny l:

Ci t thit b Lp trnh

Hun luyn Kim tra Chuyn i.


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5.5. Vn hnh h thng Xem xt v nh gi Bo dng h thng

Kton chi ph h thng

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