Bai Giang He Thong Thong Tin Ke Toan

7/31/2019 Bai Giang He Thong Thong Tin Ke Toan

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Bi ging:

H THNG THNG TIN K TON

Chng 1. MT S VN CHUNG V H THNG

THNG TIN K TON(S tit: 06)

Sau khi hc xong chng ny, sinh vin c th:

- Phn bit c mt s thut ng nh h thng, h thng thng tin, v h thng thng

tin k ton, bit c cng ngh thng tin nh hng th no n h thng thng tin k

ton

- Hiu c vic lp bo co ti chnh s thay i nh th no trong thi i cng

ngh thng tin.

- Nhn thc c vic ng dng cng ngh thng tin cho php cc k ton vin qun

tr vic o to v thit k c h thng qun tr chi ph mi v cch o lng mc

hon thnh nh th no.

- Bit c ti sao cc kim ton vin cung cp dch v bo m

- Nhn thc c nhng im mi trong mt h thng thng tin k ton v lm quen

vi nhng c hi ngh nghip trong lnh vc mi ny.

1.1. H thng thng tin k ton l g?

1.1.1. L thuyt v h thng

H thng l mt khi nim thng c s dng trong i sng v chng ta c th

xem h thng l mt tp hp cc thnh phn phi hp vi nhau hon thnh mt lot

cc mc tiu.

V d: - H thng khuych i m thanh: Loa, b khuych i, micro nhn u vo

l m thanh nh v mc tiu ca h thng l lm khuych i m u ra.

- H thng giao thng: ng, cu, cng, xe, tu mc tiu ca h thng l vn

chuyn con ngi hng ha t ni ny n ni khc

Mt h thng bt k c ba c im sau:

- C cc thnh phn b phn (hoc nhng im hu hnh).

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- Tin trnh x l (hay phng php) phi hp cc thnh phn theo cch quy

nh.

- Mc tiu hoc i tng ca h thng.

L thuyt h thng c a ra nhng khi nim lin quan nh sau:

+ H thng con v h thng cha

T nh ngha trn cho ta thy h thng s tn ti nhiu cp bc khc nhau. Ccthnh phn ca n cng c th l h thng vi cc c im khc nhau. Cc thnh phn

ca n cng c th l h thng vi cc c im ca mt h thng phi c. Cc h thng

cp thp hn trong mt h thng l nhng h thng con, n cng c tin trnh phi hp

cc thnh phn b phn t c mc tiu ca n. Khi nim h thng con, h thng

cha ph thuc vo cch nhn nhn ca mi c nhn khi tip cn h thng .

- V d: - H thng giao thng c cc h thng con l h thng giao thng ng b,h thng giao thng ng thy

+ng bin v ni giao tip

*ng bin: nhm phn cch h thng ny vi h thng khc. Trong h thng con,

ng bin gip nhn dng cc thnh phn ca h thng. Xc nh ng bin ca h

thng ph thuc vo c im v v tr ca h thng trong t chc.

*Ni giao tip: l ni gp nhau gia cc ng bin ca h thng con. Ni giao tipni kt cc h thng con hoc cc thnh phn b phn.

+Phn loi h thng: h thng c nhiu dng khc nhau nhng c th c phn loi

thnh bn dng c bn sau:

* H thng ng: l h thng c lp vi mi trng. N khng c ni giao tip vi

bn ngoi, khng tc ng khi ng bin v cc tin trnh x l s khng b mi

trng tc ng. Khi nim h thng ng ch mang tnh cht l lun bi thc t cc h

thng u tc ng qua li vi mi trng theo nhiu cch khc nhau.

*H thng ng c quan h: l h thng c s tc vi mi trng, c ni giao tip vi

bn ngoi v c s kim sot nh hng ca mi trng ln tin trnh. Quan h y

c th hin qua cc nhp liu v kt xut.

* H thng m: l h thng khng kim sot s tc ng qua li ca n vi mi

trng. Ngoi vic th hin quan h qua qu trnh nhp liu v kt xut, h thng

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thng b nhiu lon hoc khng kim sot c, nh hng n qu trnh x l ca

n. H thng c thit k tt s hn ch cc tc ng ca s nhiu lon.

- H thng kim sot phn hi: l h thng cc nhp liu c th l cc kt xut ca n.

Trn c s bn kiu h thng c bn, ngi ta c th lin h nhiu h thng vi nhau.

V d h thng ng c quan h c th c cc thnh phn l h thng ng c quan h,

h thng m v h thng kim sot phn hi.1.1.2. H thng thng tin qun l

a.

Thng tin d liu:

+ D liu: Nhng s kin, con s, hnh nh cha c x l ph hp vi ngi

s dng+ Thng tin: D liu c sp xp ph hp vi ngi s dng.

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Vi ht nhn l c s d liu hp nht, h thng thng tin qun l c th h tr cho

nhiu lnh vc chc nng khc nhau v c th cung cp cho cc nh qun l cng c v

kh nng d dng truy cp thng tin, h thng thng tin qun l c cc chc nng chnh:

+ Thu thp, phn tch v lu tr cc thng tin mt cch h thng nhgn thng tin c

ch c cu trc ho c th lu tr v khai thc trn cc phng tin tin hc.

+ Thay i, sa cha, tin hnh tnh ton trn cc nhm ch tiu, to ra cc thng tinmi.

+ Phn phi v cung cp thng tin.

Cht lng ca h thng thng tin qun l c nh gi thng qua tnh nhanh chng

trong p ng cc yu cu thng tin, tnh mm do ca h thng v tnh ton vn, y

ca h thng.

*

m.

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Cc giai on xy dng h thng thng tin qun l:

H thng thng tin qun l cng nh bt k h thng no khc, n c mt cuc sng

cng vi cc chu k sng c nhng c trng ring. N c sinh ra, pht trin v cui

cng th b thay th hay b loi b bi h thng khc tin tin hn, hin i hn. Ta c

th chia cuc sng, hay cn gi l vng i ca h thng thng tin qun l ra cc giai

on nh sau:

- Giai on chun b: Giai on ny tnh t khi trong t chc xut hin nhu cu xy

dng h thng thng tin mi nhm cung cp thng tin chnh xc, kp thi cho vic iu

hnh cc hot ng sn xut trong t chc.

- Giai on hnh thnh v pht trin: Trong giai on ny, cc d nh xy dng h

thng thng tin c trin khai thc hin trong thc t. Cc chuyn gia phn tch h

thng, nh qun l v cc lp trnh vin cng nghin cu, kho st, phn tch, thit k

v xy dng h thng thng tin qun l. H thng thng tin c th nghim, ci t v

chun b a vo s dng.

- Giai on khai thc v s dng: Thng thng y l giai on di nht trong vng

i ca h thng thng tin qun l. Trong giai on ny h thng c vn hnh phc

v cho nhu cu khai thc v s dng thng tin trong t chc. Trong qu trnh s dng,

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h thng c bo tr hoc sa cha ph hp vi s thay i v thng tin hoc nhu

cu thng tin.

- Giai on thay th: Trong qu trnh s dng v khai thc h thng, lun gp phi s

thay i v thng tin (thay i v dung lng, cu trc) v nhng sa cha trong h

thng lm cho n tr nn cng knh, hot ng km hiu qu. V vy, h thng thng

tin c cn phi c thay th bi h thng thng tin mi hoc nng cp.1.1.3. Khi nim v h thng thng tin k ton

C kin cho rng h thng thng tin k ton l phn giao ca hai mng: k ton v

h thng thng tin. Nh vy, nghin cu h thng thng tin k ton c xem l vi tnh

ho h thng k ton trong doanh nghip. Nhng l cc hiu cha chnh xc v h

thng thng tin k ton.

-Khi nim v h thng thng tin k ton nh sau: H thng thng tin k ton l victhu thp cc d liu v x l cc thng tin cn thit cho ngi s dng.

hiu r thut ng ny cn xem xt khi nim ny trn khi nim v h thng,

thng tin v k ton.

+> K ton: K ton bao gm cc lnh vc v k ton ti chnh, k ton qun tr, kton chi ph v k ton thu. H thng thng tin k ton c thit lp cung cp

thng tin cho cc lnh vc ny. C th thy rng h thng thng tin k ton to lp cc

d liu v bng lng cho cc nhn vin trong cng ty, k ton cc khon phi thu, k

ton cc khon phi tr, hng tn kho, d ton tng th, ghi nhn cc thanh ton trn s

ci, thit lp cc bo co ti chnh, bo co qun tr, lp k hoch chin lc

Thch thc ln nht ca k ton l lm sao a c cc thng tin tt nht cho nhngngi cn thng tin (bn trong doanh nghip v bn ngoi doanh nghip). V d

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K ton

H thngthng tin

H thngthng tink ton

Hnh 1.1: Hnh m t cch thc nhn nhn h thng thng tin k ton


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quyt nh mua mt thit b vn phng ngi ta quyt nh cn cc thng tin v ngi

bn, cc chi ph c lin quan, cc iu kin mua bn v thanh ton, lm sao x l cc

thng tin , h thng thng tin k ton s gii quyt cc vic . K ton cn gip gii

quyt cc thng tin khng lin quann n k ton nh l lp d ton v cc khon thu

chi tin mt ca cng ty, tng hp v phn tch cc thng tin v doanh thu, chi ph v

d on doanh s cc th trng, phn tch cc chi ph v lng v cc li ch mang lica ngi lao ng, tng hp v vn hng tn kho, phn tch bin ng chi ph sn

xut.

Bn cnh thng tin k ton cn cung cp nhng thng tin rt hu dng cho nhng

ngi lm cng vic khng c s lin quan n k ton nh ti chnh, nghin cu th

trng, nhn s. C th tm tt nh sau:

*Ti chnh D ton v tin v cc khon thu chi thc t lm c s phn tch.* Nghin cu th trng Thng k bn hng, tng hp phn tch, thng tin v chi

ph v d ton v doanh thu.

* Qun l nhn s Phn tch bng lng (phn tch li ch mang li ca tng c

nhn) cc d n trong tng lai v d ton chi ph nhn s.

* Sn xut Tng hp thng tin v hng tn kho, v phn tch chi ph sn xut.

+> Thng tin (cn gi l d liu): mc d hai khi nim ny thng khc nhau nhngli hay c s dng nhm ln. Khi nim d liu dng ch cc ghi nhn th v cc

d kin s kin cha c x l, v d cc im thi ca mt lp hc. hu dng cc

d liu cn c qu trnh x l tr thnh thng tin, v d cc im thi c phn

loi, cng trung bnh v nhm li thnh cc nhm nh gi trnh hc ca lp.

Lm th no x l cc d liu thnh thng tin c ch? Khng c mt cu tr li

chung, tu trng hp, tu cc nhn thc m cch x l khc nhau. V d nh gi

lp hc cch thng thng l kim tra, tuy nhin cc thng tin nhn c liu c chnh

xc tuyt i? Mt v d khc, nh gi gi tr c phiu m mt cng ty ang s hu c

th ly gi trung bnh ca cc ngy giao dch gn y, gi tr m cng ty thanh ton

c c phiu ny, hay gi giao dch ngy gn nht nh gi? D liu th rt quan

trng v n l c s cho du vt kim ton, cc d liu s c h thng thng tin ghi

li, chng hn, h thng thng tin s gn kt vi my chm cng ca cng ty ghi li

ton b thi gian ca nhn vin v tin hnh tnh lng v cc khon trch theo lng.

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Kim ton ni b c th so snh kt qu ghi nhn bng chm cng v bng lng

chc rng cc vic tr lng c tnh ton ng.

Mc d thng tin l quan trng nhng cc thng tin cn phi c x l v ngi s

dng cn cc thng tin ti chnh c tng hp, hay tng kt thng k, hay cc thng

tin mang tnh d on l c s cho vic ra quyt nh.

Cng vic x l d liu thng c tri qua cc bc sau: (1) thp liu cc thng

tin th vo (2) tin hnh x l cc thng tin v (3) cho cc thng tin c ngha.

Cc h thng thng tin k ton hin i c bn da vo cc bc trn nhng c h

tr bi cc my tnh. V d, cc ca hng bn l bn hng trn mng s dng cc trang

web khch hng t hng, thng tin khch hng t hng s c lu tr, x l

thc hin vic giao hng, thng tin c lu chuyn in ra ho n v tng hp ln bo

co ti chnh ca ca hng.

Mt iu cn lu l cho d my tnh l cng c gip tng tnh hiu qu x l d liu

nhng chng cng to ra mt s rc ri: Nh my khng th hiu chnh c nhng

thng tinh sai do nhp lnh sai (v d: nhp nhm s ngy cng 28 thnh -28), nhp liu

my tnh in t s gy kh khn trong vic tm li du vt kim ton.

+> H thng: trong lnh vc k ton, thut ng h thng thng lin tng n h

thng my tnh, cng ngh thng tin ngy nay thay i trong mi cng vic. H

thng l mt tp hp vt cht v phi vt cht nh ngi, my mc, thng tin, d liu,

cc phng php x l, cc quy tc, quy trnh x l, gi l cc phn t ca h thng.

Trong h thng, cc phn t tng tc vi nhau v cng hot ng hng ti mc

ch chung.

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U VO X L U RA

D liu thngtin t cc ngun

xut nhp

Sp xp, tchc v tnh

ton

Thng tin chovic ra quyt

nh xut, nhp

Hnh 1.2: Hnh dng m t ba giai on trong qu trnh x l


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Ni n h thng thng tin k ton hin i l ni n h thng thng tin c s dng

cng ngh thng tin, di quyn ch ng tuyt i ca con ngi thc hin cc

chc nng ghi nhn, x l, lu tr v truyn t thng tin kinh t ti chnh trong mt tchc kinh doanh sn xut hay hnh chnh s nghip. N cho php ghi chp, theo di

mi bin ng v ti sn, ngun vn v qu trnh hot ng ca t chc.

H thng thng tin k ton cng th hin vai tr ch o ca n trong qu trnh kim

sot bn trong t chc doanh nghip. Kim sot ni b tt l cha kho qun tr c

hiu qu mt t chc. Nhiu thng tin cn cho cc nh qun tr kim sot ti chnh

v hot ng ca t chc doanh nghip u do h thng thng tin k ton cung cp.M hnh x l h thng thng tin k ton trong cc t chc doanh nghip vi tnh

cht, quy m v loi hnh khc nhau u tng t nhau cc gc sau:

-Phng php x l thng tin: th cng hoc t ng i vi s tr gip ca my

tnh.

- Phng php k ton: l cch thc v th tc c th thc hin tng ni dung,

cng vic k ton.

+ Chng t k ton: (phng php chng mnh nghip v kinh t pht sinh v hon

thnh)

Chng t k ton l nhng giy t v vt mang tin (bng, a, th thanh ton)

phn nh cc nghip v kinh t pht sinh v hon thnh lm cn c ghi s k ton.

Lp chng t l cng vic u tin ca k ton.

+ Kim k ti sn (phng php xc nh s thc c ca ti sn ti mt thi im).

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Kim k ti sn l vic cn ong o m s lng, xc nhn v nh gi cht lng,

gi tr ca ti sn ngun hnh thanh ti sn i vi s liu trn s k ton.

Kim k ti sn nhm pht hin cc chnh lch gia s thc t v ghi trn s k ton.

+ Tnh gi thnh cc i tng k ton

Tin t l thc o nh gi ti sn xc nh hiu qu sn xut kinh doanh ca doanh

nghip+ Ti khon: thc cht l phng php lu tr thng tin, mi ti khon l mt n v

lu tr thng tin v ch tiu bo co.

+ Ghi s kp: phng php phn nh nghip v kinh t pht sinh vo cc ti khon

(t nht 2 ti khon).

+ Bo co ti chnh l phng php khi qut tnh hnh ti chnh v kt qu hot

ng sn xut kinh doanh.b. Phn loi h thng thng tin k ton:

+ Theo s lu tr s liu:

* H thng thng tin k ton th cng: Ngun lc ch yu l con ngi v cc cng

c tnh ton con ngi thc hin cc cng vic k ton

D liu trong cc h thng ny c ghi chp th cng lu tr di hnh thc chng

t, s, th, bng. (ph bin t 1980 tr v trc).Qui trnh:

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* H thng thng tin k ton my tnh: Ngun lc ch yu l my

tnh cc cng vic ghi chp, tng hp lp bo co u c my tnh

thc hin v lu tr di dng cc tp tin.

V d: H thng chm cng, h thng giao dch ATM, tnh cc v

in ha n in thoi

* H thng thng tin k ton trn nn my tnh: ngun lc chyu l con ngi v my tnh. My tnh thc hin cc cng vic di s

iu khin, kim sot ca con ngi. Nu thiu 1 trong 2 ngun lc

ny th h thng s khng hot ng c. Ngoi vai tr ch o l

iu kin, kim sot con ngi cn c nhim v nhp liu m h

thng my tnh khng th thc hin c v thc hin cc cng vic

bo mt, bo tr h thng.1.1.4.H thng thng tin k ton v vai tr ca n trong

doanh nghip

1. H thng thng tin k ton v vai tr ca n trong doanh nghip

Cng ngh thng tin l khi nim dng ch cc thit b phn

cng v phn mm c s dng trong h thng thng tin c vi tnh

ho, l mt nhn t quan trng lm thay i hot ng x hi ngynay. Cng ngh thng tin lm thay i hot ng thng mi trong

thi i mi. Trong thi i hin nay cng ngh thng tin tc

ng ng k n cng vic ca k ton v ngi lm k ton c

xem nh l nhng nhn vin x l d liu, i hi cc thng tin c

x l phi c chnh xc cao, tng hp v trnh by ph hp vi

tng ngi s dng thng tin.K ton nh l mt h thng thng tin s xc nh, thu thp, x l

v truyn thng tin kinh t v mt t chc ti mt phm vi rng ri

ngi s dng cho mc tiu qun tr hoc u t;

Thng tin k ton cung cp c s cho cc nh qun l ra quyt

nh:lp k hoch v kim tra vic thc hin k hoch, a ra quyt

nh tt c cc mc qun l, t nhng vn c cu trc nhBao gi th cn mua thm hng v mua bao nhiu b sung vo13 | P a g e


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kho nhm m bo mc tn kho ti thiu hay nhng vn

khng c cu trc nh C nn a mt cng ngh mi vo sn xut

hay khng?

Thng tin k ton cung cp c s cho cc nh u t ra quyt

nh: Trn c s cc bo co ti chnh, trong xc nh r hiu

qu kinh doanh ca mt thi k kinh doanh v tnh hnh ti chnhca doanh nghip, tnh hnh s dng vn, cc nh u t tip hay

khng u t vo doanh nghip.

Thng tin k ton cung cp c s Nh nc hoch nh chnh

sch, son tho vn bn php lut ph hp nh chnh sch v u t,

chnh sch thu

Trong mi t chc doanh nghip u c nhng lnh vc hotng khc nhau vi nhng chc nng khc nhau. Chng c mi lin

quan rng buc cht ch vi nhau, cung cp thng tin v cc hot

ng ca chng cho nhau, nhm m bo cho ton b t chc

doanh nghip hot ng c hiu qu.

Nhiu t chc doanh nghip xy dng cc phn h thng tin

qun l cho tng lnh vc chc nng nghip v, nhm cung cpnhng thng tin tr gip cho qu trnh ra quyt nh trong nhng

lnh vc chc nng nh:

- H thng thng tin ti chnh;

- H thng thng tin nhn lc;

- H thng thng tin th trng;

- H thng thng tin sn xut.Cc h thng thng tin chuyn chc nng ny khng c lp vi

nhau v mt vt l m thng chia s vi nhau cc ngun lc ch yu

ca h thng v tt c chng u c mi quan h qua li vi h

thng thng tin k ton. Cc h thng thng tin chuyn chc nng

ny u cung cp d liu u vo cho h thng thng tin k ton

v nhng d liu ny, h thng thng tin k ton c nhim v bin

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i chng thnh thng tin dng cc bo co qun tr v bo co ti

chnh.

Ngc li, h thng thng tin k ton cng cung cp rt nhiu thng

tin u vo cho cc h thng thng tin chuyn chc nng ni trn. N

cung cp:

- Bo co bn hng cho h thng thng tin th trng;- Bo co vt t tn kho v thng tin v chi ph cho h thng thng

tin sn xut;

- Bo co v lng v thu thu nhp cho h thng thng tin nhn

lc;

- Bo co lu chuyn tin t v theo di cng n cho h thng thng

tin ti chnh.Cc thng tin cn li khc cn cho cc h thng thng tin chuyn

chc nng trn s c thu thp thm t mi trng bn ngoi ca doanh

nghip, v d thng tin v s thch ca khch hng, thng tin v sn

phm ca cc i th cnh tranh, thng tin v k thut sn xut mi

hoc thng tin v th trng lao ng.

Nh vy, h thng thng tin k ton cng vi cc h thng thng tinchuyn chc nng khc to nn h thng thng tin hon chnh phc

v qun tr doanh nghip. Chng gi vai tr lin kt h thng qun

tr vi h thng tc nghip, m bo s vn hnh ca chng lm cho

t chc doanh nghip t c cc mc tiu ra (Hnh 1.2).

2.Vai tr lin kt ca h thng thng tin k ton trong t chc

doanh nghip

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Hnh 1.3. Vai tr lin kt ca h thng thng tin k ton

trong t chc doanh nghip

Nh cp, c hai nhm ngi s dng thng tin k ton: nhm

bn trong v nhm bn ngoi doanh nghip. Nhm bn ngoi, bao

gm cc nh u t, cc ch n, cc c ng, cc doanh nghip cnh

tranh, cc nghip on lao ng v cng chng ni chung.Nhm ngi s dng bn ngoi doanh nghip ph thuc vo mt lng

ln cc bo co do h thng thng tin k ton ca t chc doanh

nghip cung cp. a s cc bo co ny l bo co bt buc, mi

doanh nghip u phi lp v gi theo nh k khng phn bit

trng thi s hu v qui m doanh nghip. l nhng cn c quan

trng cho vic ra cc quyt nh v qun l, iu hnh hotng sn xut kinh doanh, hoc u t ca cc ch doanh nghip,16 | P a g e

D liu nghipv

k ton

Ch th qun lCh doanh nghipHi ng qun trBan gim c

i t-ng qun l(Phn h tc

nghip)

Nguyn liudch v vo

Sn phm, bnthnh phm, dch

v ra

Bo co quntr

Quyt nh quntrThng

tin tmi tr-ng

Chnhsch ut, thu

H thng thng tin k ton phc v qun lThu thpLu trX lTruyn v nhn thng tin

Thngtin tmi tr-ng

Bo coti chnh

Quyt nh qun

tr trin khai


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ch s hu, cc nh u t, cc ch n hin ti v tng lai ca doanh

nghip. Nhm bn trong bao gm cc nh qun l, m nhu cu thng

tin ca h ph thuc vo cp qun l, m nhu cu thng tin ca h

ph thuc vo cp qun l hay chc nng nghip v ca h trong

doanh nghip. H thng thng tin k ton s tm tt v lc thng tin

sao cho cc nh qun l cc cp khc nhau nhn c ng thngtin h cn hon thnh cng vic ca mnh, vo ng lc, theo

ng dng.

Qun l cp chin lc vi nhng hoch nh chic lc lu di cn

c h thng thng tin k ton cung cp nhng bo co k ton vi

nhng mc tm tt v tng hp nh tng doanh thu qu theo sn

phm hoc theo b phn, trong khi qun l cp sch lc li cnnhng thng tin chi tit hn nh doanh thu qu theo sn phm hoc

theo b phn, trong khi qun l cp sch lc li cn nhng thng tin

chi tit hn nh doanh thu hng ngy hoc hng tun theo sn

phm, v phm vi qun l ca cp ny hp hn v qun l cp tc

nghip ch c nhu cu thng tin lin quan n nghip v ring,

c th ca h m thi, v d tng doanh thu ca mt b phn xcnh.

Bng cch x l d liu, h thng thng tin k ton tc ng

n quyt nh ca t chc doanh nghip.

H thng thng tin k ton p ng nhu cu ca n v v chi

ph thit lp, lu tr thng tin c th s dng nhiu mc ch, giao

din thn thin d s dng, x l chnh xc v nhanh chng thngtin, cung cp nhng thng tin hu dng cho vic ra quyt nh

cng nh nhng vn khc c lin quan.

V d bn cnh vic ghi nhn cc khon phi thu v tng hp trn

bn bo co ti chnh, h thng thng tin k ton cn gip phn

tch tui n ca tng khch hng a ra cnh bo cc khon n qu

hn. H thng thng tin k ton khng ch gip phn nh cc nghipv ti chnh v th hin bo co ti chnh mt n v n cn gip17 | P a g e


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theo di cc hot ng kinh t ang din ra v nhng thng tin

c bit hn.

Ngy nay, h thng thng tin k ton theo di cc thng tin phi ti

chnh cng c coi trng nh cc thng tin ti chnh. Do , chng ta

cn nh ngha mt h thng thng tin k ton ca mt doanh

nghip l vic thu thp xem xt cc nghip v kinh t ca mtdoanh nghip, x l chng v truyn cc thng tin ny di mi hnh

thc khc nhau cho nhiu i tng vi mt cch thch hp nht.

1.2.K ton trong thi i cng ngh thng tin

1.2.1. i nt v lch s pht trin ca Internet v WWW

Xu th ton cu ha ang din ra trn th gii v ang tc ng to ln vo s pht

trin ca ngnh truyn thng ni chung v bo ch ni ring. S pht trin ca Internet

l mt trong cc yu t quan trng lm cho vic chuyn ti thng tin ti cc khu vc

trn th gii mt cch d dng v tin li. Chng ta hy nhn li lch s hnh thnh v

pht trin ca n thy c xu hng pht trin ca Internet ngy nay l mt s tt

yu.

Thi k phi thai ca Internet bt ngun t vic nm 1969 B Quc phng M xy

dng d n ARPANET (Advanced Research Projects Agency- ARPA). y l C quan

D n nghin cu Tin tin, tin thn ca c quan sau ny c thnh lp vi nhim v

pht trin h thng phng th tn la quc gia t trn v tr, ch [1]. C quan ny

nghin cu lnh vc mng, vi l chia s thng tin gia cc trung tm nghin cu

c chnh ph bo tr. Theo cc my tnh c lin kt vi nhau v s c kh nng

t nh ng truyn tin ngay sau khi 1 phn mng c ph hy [2].

Trong 10 nm sau (t nm 1972 n nm 1982), cc nh khoa hc cng mt s cc

trng i hc ti M, Anh, Na- uy nhiu ln ci tin, thay i, nng cp cc i

mng t mng ARPANET lin kt 40 my thng qua cc b x l giao tip gia cc

trm cui (Terminal Interface Processor-TIP), thit lp giao thc bt tay (agreed-upon),

pht minh ra E-mail gi thng ip trn mng. T n nay, E-mail l mt trong

nhng dch v c dng nhiu nht

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Tip theo nm 1974, BBN xy dng giao thc ng dng Telnet cho php s dng

my tnh t xa[3]. Nm 1976, phng th nghim ca hng AT&T pht minh ra dch v

truyn tp cho mng FTP (file transfer protocol giao thc chuyn giao tp tin). Nm

1978, Tom Truscott v Steve Bellovin thit lp mng USENET dnh cho nhng ngi

s dng UNIX.

Mng USENET l 1 trong nhng mng pht trin sm nht v thu ht nhiu ngi

nht. Nm 1979 ARPA thnh lp ban kim sot cu hnh internet.

Nm 1981 ra i mng CSNET(Computer Science NETwork) cung cp cc dch v

mng cho cc nh khoa hc trng i hc m khng cn truy cp vo mng

ARPANET.

Nm 1982 cc giao thc TCP v IP c DAC v ARPA dng i vi mngARPANET.Sau TCP/IP c chn l giao thc chun. Nm 1983, c nh du l

mt mc quan trng bi ARPANET c tch ra thnh ARPANET v MILNET.

MILNET tch hp vi mng d liu quc phng ARPANET tr thnh 1 mng dn s vi quy m nh hn.

Lc ny, hi ng cc hot ng internet ra i, sau c i tn thnh Hi ng kin

trc internet [4].

Nh vy, thi k phi thai ny, ARPANET, mng ton khu vc u tin v tin thn

ca Internet c thit lp ti bn im nt l Vin nghin cu Stanford, UCLA, i

hc California Santa Barbara v i hc Utah [5].

Internet cn phi tri qua 3 giai on pht trin na mi c c v tr nh ngy hm

nay.

Mng Internet ban u ch khi sc trong gii hc thut vi vic to ra BITNET

(because It is Time Networt Bi v n thi ca Mng). Sau ny, nm 1984 khi

gii nghin cu a ra h thng tn min cho php ngi s dng tm kim cc my

vi tnh khc theo tn ch khng phi theo s th s my ch trn Internet tng ln

con s chng mt (t 1987 c 10.000 my ch, hai nm sau c ti 100.000 my ch)[6].

H thng cc tn min DNS (Domain Name System)c chia thnh su loi chnh

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- .edu (education) cho lnh vc gio dc - .gov (government) thuc chnh ph - .mil (miltary) cho lnh vc qun s - .com (commercial) cho lnh vc thng mi - .org (organization) cho cc t chc - .net (network resources) cho cc mng

Giai on bng n th nht vo nm 1986 mng NSFnet chnh thc c thit lp. Khi

cng ngh mng pht trin, nhiu mng mi hnh thnh v u c kt ni vi

ARPANET, CSNET v NSFNET, tt c cc mng ny ni vi nhau v tr thnh

Internet. Cui cng th ARPANET v CSNET suy thoi, ch cn NSFNET l 1 mng

kh tt tr thnh mng chnh lin kt cc mng khc trn Internet. Lc ny i tng s

dng internet ch yu l nhng nh nghin cu v dch v ph bin nht l E-mail v

FTP. Internet l 1 phng tin i chng.

Cuc bng n th hai vi s pht trin ca wwwww, bt u t vic tm ra cch lu

gi v tm kim cc c s d liu. Cc c s d liu ny phi c kt ni vi cc ti

liu ca th vin.

n nm 1991, Tim Berners Lee trung tm nghin cu nguyn t chu u(CERN)

pht minh ra World Wide Web(WWW) da theo tng v siu vn bn c Ted

Nelson a ra t nm 1985.C th ni y l 1 cuc cch mng trn internet v ngi tac th truy cp, trao i thng tin 1 cch d dng, nhanh chng.

Trc s pht trin chng mt ca mng Internet, ngn ng nh du siu vn bn

HTML (HyperText Mark- up Language) cng vi giao thc truyn siu vn bn HTTP

(HyperText Transfer Protocol), bo ch lc by gi khng th ng ngoi cuc. Kt qu

l nhng t bo mng in t ra i theo xu th pht trin ca mi thi i.

Thng 10/1993, Khoa bo ch i hc Florida (M) tung ra ci m h t tin l t bo

Internet u tin. Cng c ti liu cho rng nm 1992, t bo Chicago ca M mi l t

bo in t u tin trn th gii.

Nm 1994, phin bn online ca tp ch Hotwired chy nhng banner qung co u

tin v hng lot bo khc ti M t m website. Cn st vng ca thi thng tin

trc tuyn bt u.

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Mt kho st ln u tin v c gi Internet ca hng dch v thng k truy cp

Nielsen/NetRatings cng b mi y cho thy 1/5 s ngi lt web thch c bo

mng hn cc phin bn phi trc tuyn. C l cng chnh l mt ng lc khin cc

t bo giy va l cnh tranh va l khng th cng li xu th in t ha cng

phi lp tc trin khai phin bn in t, trong phn ln pht hnh li cc bi bo

t bn giy v c cp nht thm thng tin ring.Cng vi s pht trin chng mt ca cc cng ngh kt ni, gip y nhanh tc

truy ti, s lng cc t bo in t cng n r khp ni trn th gii, truyn ti thng

tin di mi hnh thc m cc loi bo truyn thng cung cp. C th coi bo in t

hin nay l s hi t ca c bo giy (text), bo ting (audio) v bo hnh (video).

Ngi lt web khng ch c cp nht tin tc di dng ch vit m cn c th nghe

rt nhiu knh pht thanh v xem truyn hnh ngay trn cc website bo ch.[7]

Cng ty Netsscape tung ra cc phn mm ng dng khai thc thng tin trn Internetvo thng 5 nm 1995.Cng ty Amazon.com ra i vo thng 5 nm 1997 v IBM tung

ra chin dch qung co cho cc m hnh in t nm 1997

Nu nh cui nm 1996, trn ton th gii ch c khong trn 1.400 u bo in t th

n nm 2004 con s ny tng ln gp khong 10 ln-trn 14.000 u bo. S u

bo in t tng t l thun vi tc pht trin v ph cp internet cng nh s lng

c gi. Theo mt s liu thng k khng chnh thc, c gi bo in t cc ncnh M, Anh, c, Nht hin chim ti 1/4 tng dn s ca nhng nc ny. [8]

n cui thi k ny, Internet bt u cung cp dch v Web Mail bi cng ty Hotmail

vo thng 7 nm 1996. Sau n c Microsoft mua li vi gi 400 triu d la. Cng

trong nm trin lm Internet 1996 World Exposition l trin lm th gii u tin

trn mng Internet.

Internet bng n vi mng khng dy. Nm 1985,C quan qun l vin thng ca M

quyt nh m ca mt s bng tn ca gii phng khng dy, cho php ngi s dng

chng m khng cn giy php ca Chnh ph. y l bc m u cho cc mng

khng dy ra i v pht trin rt nhanh. Ban u cc nh cung cp cc thit b khng

dy dng cho mng LAN nh Proxim v Symbol M u pht trin cc sn phm c

quyn, khng tng thch vi cc sn phm ca cc cng ty khc. iu ny dn n s

cn thit phi xc lp 1 chun khng dy chung.

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Nm 1997, mt tiu ban tin hnh thng lng hp nht cc chun v ban hnh

chun chnh thc IEE 802.11. Sau l chun 802.11b v chun 802.11a ln lt c

ph duyt vo cc nm 1999 v nm 2000.

Vi d n Philadelphia Wifi, cc nh u t hi vng s ht khch truycp internet khng dy (Ngun vtc.vn)

Thng 8 nm 1999 su cng ty gm Intersil, 3Com, Nokia, Aironet, Symbol v Lucent

lin kt to thnh lin minh tng thch Ethernet khng dy VECA. Thut ng Wi-Fi ra

i, l tn gi thng nht ch cng ngh kt ni cc b khng dy c chun

ha.[9]

Ti Vit Nam dch v Internet bt u c cung cp chnh thc t nm 1997. y l

du mc quan trng i vi vic ton cu ha thng tin ca Vit Nam ra th gii. Tuynhin phi ni rng, vic tham gia vo lnh vc ny tuy mun nhng to ra mt

cuc cch mng v cng ngh thng tin to cho s thay da i tht ca nn

truyn thng i chng i hi chm so vi th gii.

Ngy nay Internet thm nhp vo cuc sng vi nhiu tin ch thit thc m ni

bt 3 hot ng nh:

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- Hot ng th in t ( E- mail) l s tin b nht trong lnh vc truyn thng. Mi

ngi s dng Inernet u c mt a ch in t gi l site, u c th

giao bc in ca mnh cho mt c quan chuyn pht m nhn, c quan ny ging nh

mt c quan b ghi (nh hng) m ngi s dng thu bao phi tr tin thu bao hng

thng. C quan chuyn pht ny t nh hng ny n nh hng khc, tm ra a ch

ngi nhn E-mail v ghi vo b nh ca ngi s dng my tnh . Ni tm li, Web

l hp th khng l v mt fax, r tin hn rt nhiu so vi dch v bu in rt nhiu.

Hng lot cc trung tm hi tho, mt din n m trong mi ngi s dng

Internet u c th tham d v pht biu kin. Theo nhng s liu ca mt tp on

M qun l Internet, v Clintn gi ln trn Web ti Hoa K hng trm ngn cuc

tranh lun v hng triu cuc gi. Trong cha y 10 nm ti, Web s em li cho cng

chng mt cng c thng tin trc tip vi nguy c tr thnh tim cafe n tn pht

bng nhiu th ting, l ni nhng k ba hoa, lm li n th mnh trong nhng gic m

tho lun khng dt v nhng chuyn khng u.

- Trong tng lai Web tr thnh mt th vin khng l ca th gii, v trn nhng gi

sch ca th vin ny mi ngi s dng Internet u c th t ln y nhng t liu

mun gii thiu cho mi ngi bit hoc thng mi ha, cng nh tham kho mi

cun sch c ghi nh vo b nh.

Mun tip cn ba chc nng ny ngi ta thy xut hin ngy cng nhiu ca vo v

cc ng c tm kim s ni kt ngi s dng Internet vi cc m bng bong ca hng

triu Site. iu ny vn khng trnh c tnh trng cc ng truyn b qu ti v

thi gian ch i cng di hn[10].

Ngy nay, Internet ang c cuc cch mng ch yu trong x hi truyn thng c vmt qung co ln thng tin. Cuc cnh tranh chc chn s din ra phc tp, song,

quan trng hn c l d din bin nh th no th cng chng l ngi c hng

th thnh qu cng ngh hin i ny u tin.

1.2.2. K ton ti chnh

K ton trong doanh nghip nh l mt h thng thng tin.

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K ton l qu chnh xc nh, o lng v truyn t cc thng tin kinh t ca mt t

chc nhm phc v cho mc ch ra quyt nh.

K ton l ngh thut quan st, ghi chp, phn loi tng hp cc hot ng ca doanh

nghip v trnh by kt qu ca chng nhm cung cp thng tin hu ch cho vic ra cc

quyt nh v ra cc quyt nh nh gi hiu qu ca mt t chc.

Mc tiu ca k ton: Cung cp thng tin

Phc v cho vic ra cc quyt nh

So snh, d on v nh gi hiu qu qun l v s dng cc ngun lc ca mt

t chc.

Nhm ngi s dng thng tin k ton:

- Bn ngoi t chc: Vi cc nhu cu v thng tin khc nhau, cch hiu khch nhauv cc bo co ti chnh

- Bn trong t chc: Cc nh qun l, ban gim c

Thng tin m ngi s dng quan tm:

Vi nhng nhu cu khc nhau nh vy, ngi bn ngoi t chc c la chn 1

trong 2 dng thng tin m k ton cung cp.

- Cc bo co ti chnh tng hp gm:+ Bng cn i k ton

+ Bo co li l (bo co kt qu hot ng kinh doanh)

+ Bo co lu chuyn tin t

- Cc bo co ti chnh v mt mc c th : Bo co chi ph, cc bo co nh gi v

hot ng

Ngi ngoi t chc yu cu thng tin chnh xc v cc ngun lc do cng ty kim

sot. Cc thng tin ny ch lin quan n cc s kin trong qu kh v lin quan ti

thc th kinh doanh.

H thng bo co cung cp cho ngi ngoi doanh nghip phi l mt h thng bo

co ph hp mt cch ton din vi bn cht ca cc bo co ti chnh v tun th

theo :

Cc yu cu ca lut php

Cc yu cu ca th trng chng khon

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Cc chun mc, nguyn tc k ton c tha nhn

Cc quy nh ca chnh ph

Ngi cho vay quan tm n:

- Kh nng thanh ton ca doanh nghip, kh nng thanh khon ca ti sn (kh nng

chuyn i thnh tin)

- S n nh v ti chnh ca doanh nghip trong di hn- C nn m rng quan h tn dng khng? C nn tip tc cho vay hoc cho doanh

nghip mua tr chm hng ho, dch v hay khng?

Nh u t (Cc c ng) quan tm n:

- Kh nng to ra doanh thu v mc an ton ca ng vn u t

- Kh nng tr li vay v chia li nhun

- Tip tc duy tr hay t b quyn s hu?C quan thu:

- Xc nh mc thu thu nhp m doanh nghip phi np

- Kim tra xem doanh nghip c tun th theo nhng nguyn tc v lut l chnh ph

quy nh khng?

Bn trong t chc:

Nh qun l v cc cn b trong cng ty c trch nhim a ra nhng quyt nh cc cp khc nhau.

Mc ch ca cng vic qun l cng ty l phi hp cc ngun lc c cung cp t

bn ngoi. Vai tr ca qun l kha cnh phi hp cc ngun lc c m t trong s

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Trong 1 t chc, h thng thng tin k ton c chia lm 2 b phn ch yu:

K ton ti chnh

L k ton thu nhn, x l v cung cp thng tin lin quan n qu trnh hot ng

ca doanh nghip cho ngi qun l v nhng i tng ngoi doanh nghip, gip h

ra cc quyt nh ph hp vi mc tiu m h quan tm.

K ton qun trL k ton thu nhn, x l v cung cp thng tin cho nhng ngi trong ni b doanh

nghip s dng, gip cho vic a ra cc quyt nh vn hng cng vic kinh

doanh v vch k hoch cho tng lai ph hp vi chin lc v sch lc kinh

doanh.

Cc tiu thc phn bit k ton ti chnh v k ton qun tr

Tiu thc phnbit

K ton ti chnh K ton qun tr

Cc nguyn tcs dng trong viclp bo co

Phi tun th cc nguyn tck ton chung c tha nhnmang tnh bt buc

Do DN t xy dng, c tnh linhhot, mang tnh php lnh

c im cathng tin

Phi khch quan v c ththm tra c

Thng tin thch hp v linh ngph hp vi vn cn gii quyt

Thc o s

dng

Ch yu l thc o gi tr C gi tr, hin vt, thi gian

Ngi s dng Cc thnh phn bn ngoi Cc thnh phn bn trong cng ty,

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thng tin

doanh nghip, i th cnhtranh, cc t chc tn dng, ccnh cung cp, ngi lao ng,ngi u t

Gim c, qun l, gim st vin

Cc bo co k

ton ch yu

Bng cn i k ton

Bo co kt qu kinh doanh

Cc bo co v cung cp, d trvt t, hng ho, cc bo co v qutrnh sn xut (Tin , chi ph, kt

qu) Cc bo co bn hng, gi vn,doanh thu

K bo co Qu, nmNgy, tun, thng,qu, nm.

Bt k lc no c yu cu

Phm vi thngtin

Ton doanh nghipGn vi cc b phn trc thuc

doanh nghip

Trng tm cathng tin

Chnh xc, khch quan, tngth

Kp thi, thch hp, t ch n chnh xc

Ngun: K ton doanh nghip trong kinh t th trng K ton ti chnh cung cp thng tin cho ngi ra quyt nh bn ngoi doanh

nghip.

1.2.3. K ton qun tr

K ton qun tr cung cp thng tin cho qun l trong qu trnh iu hnh hot

ng ca doanh nghip.

Trnh by phn 1.2.21.2.4. Kim ton

Vai tr truyn thng ca kim ton l nh gi s chnh xc v y ca h thng

bo co ti chnh ca n v. Tuy nhin, hin nay cc cng ty kim ton cho rng vai

tr ca h l m bo hp l rng cc thng tin trn bo co trnh by hp l vi bn

th ba, nh l bo co trnh by c hp l khng, c ph hp vi chun mc khng v

ph hp vi lut php khng. Cng vic ca kim ton s c h tr nhiu t h thng

thng tin k ton ca n v. C th tm tt nh sau:

* nh gi ri ro: Gip kim ton xem xt c cc ri ro mt cch y v hp l.

* nh gi hot ng kinh doanh: Cung cp cc bng chng m bo rng hot ng

ca n v c nh gi ng, v gip xem xt c cc mc tiu ca n v t c

nh th no.

* Thng m

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Kim ton c lp

Kim ton c lp l loi kim ton c tin hnh bi cc kim ton vin thuc cc

cng ty, cc vn phng kim ton chuyn nghip. Kim ton c lp l hot ng dch

v t vn c php lut tha nhn v qun l cht ch. Quan h gia cc ch th kim

ton (kim ton vin/t chc kim ton v n v kinh t c kim ton) l quan h

mua bn dch v, n v kinh t c kim ton tr ph dch v cho cc kim ton vintheo tho thun trong hp ng kim ton. Cc kim ton vin c lp l nhng ngi

hi cc tiu chun theo chun mc kim ton v cc qui nh php l v hnh ngh

kim ton.

Kim ton c lp ch yu hot ng trong lnh vc kim ton bo co ti chnh, thc

hin cc dch v t vn ti chnh, k ton. Ngoi ra, tu tng thi k kinh t v yu cu

c th ca khch hng, kim ton vin c lp cn thc hin cc dch v khc nh kimton hot ng, kim ton tun th v c bit l kim ton cc quyt ton gi tr cng

trnh xy dng c bn hon thnh, xc nh gi tr vn gp.

Hot ng kim ton c lp l hot ng kim ton rt ph bin cc nc c nn

kinh t pht trin, v th hot ng kim ton ni chung thng c coi l hot ng

kim ton c lp. Trong hot ng kim ton c lp th kim ton bo co ti chnh

l ch yu, theo cp v kim ton c lp tc l kim ton c lp bo co tichnh.

Kim ton Nh nc

Nu kim ton c lp l hot ng dch v v thu ph th kim ton nh nc li l

cng vic kim ton do c quan kim ton nh nc tin hnh theo lut nh v khng

thu ph kim ton.

Ni dung ca Kim ton ch yu l kim ton tun th, xem xt vic chp hnh cc

chnh sch lut l v cc ch ca Nh nc v nh gi s hu hiu, hiu qu hot

ng ti cc n v s dng vn v kinh ph ca nh nc. C quan kim ton nh nc

l mt t chc trong b my qun l ca Nh nc. Kim ton vin Nh nc l cc

vin chc Nh nc.

Kim ton nh nc nhn xt, nh gi v xc nhn vic chp hnh cc chnh sch, ch

ti chnh, k ton n v. Bn cnh kim ton Nh nc cn c quyn gp v

yu cu cc n v c kim ton sa cha sai phm v kin ngh vi c quan c

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thm quyn x l cc vi phm, xut vi Th tng Chnh ph sa i, ci tin c

ch qun l ti chnh k ton cn thit.

Kim ton ni b

L loi kim ton do cc kim ton vin ni b ca n v tin hnh theo yu cu ca

Gim c doanh nghip hoc th trng n v. Theo chun mc kim ton quc t s

610 th kim ton ni b L b phn kim sot trong n v, thc hin kim tra v lich ca n v ny. Trong s cc cng vic thc hin, ch yu gm kim tra, nh gi

v kim sot tnh thch ng v hiu qu ca cc h thng k ton v kim sot ni b

Chc nng ca kim ton ni b bao gm kim tra, xc nhn v nh gi. Ni dung

kim ton c th mt s hoc cc ni dung nh kim ton bo co ti chnh; kim ton

bo co k ton qun tr ca doanh nghip v cc n v thnh vin; kim ton tun th

v kim ton hot ng. Trn thc t phm vi ca kim ton ni b thay i v tuthuc vo qui m, c cu ca n v cng nh yu cu ca cc nh qun l doanh

nghip.

Phn bit ba loi kim ton ny theo ch th kim ton.

Ngoi ra, cn c mt cch phn loi kim ton khc l phn loi theo chc nng, theo

cch phn loi ny th s c 3 loi kim ton l kim ton bo co ti chnh, kim ton

hot ng v kim ton tun th.Theo chc nng:

*Kim ton hot ng :l loi kim ton xem xt v nh gi tnh hiu lc,tnh hiu qu

trong hot ng ca 1 vi:

+nh gi tnh kh thi ca 1d n.

+nh gi tnh hiu qu ca 1 b phn chc nng.

-i tng phm vi rng v a dng,i khi vt qua phm vi ca k ton TC thng

thng.

-Kim ton hot ng do KTV ni b thc hin.

-Sn phm ca KT hot ng l bo co v kt qu kim ton v nhng kin xut

ci tin hot ng VN cha thc s phtas trin -thng lng ghp trong cc hot

ng chc nng khc.

*Kim ton tun th

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Kim ton tun th l kim ton nhm kim tra vic chp hnh cc ch chnh sch

ca cc c quan Nh nc c thm quyn ra cua n v kim ton.

-Mi i tng kim ton c nhng qui tc v chun mc chp hnh.

-Hot dng kim ton tun th do kim tan NN thc hin.

-i vi kim ton tun th hot ng ca n rt a dng:c th l doanh nghip,hip

hi,chu trnh d n.-Do chc nng v tnh cht ca KTV tun th tnh c lp v c tnh thm quyn ca

KTV th hin rt r.

*Kim ton bo co ti chnh:

Thc cht l loi hnh kim ton nhm xc nhn tnh trung thc v hp l ca cc thng

tin trn bo co TC.

So snh i chiu cc thng tin c lp trn BCTC ca n v cc chun mc cthit lp.

-KT bo co ti chnh do KT c lp thc hin (KT c lp:kim ton BCTC

1.2.5. Thu

1.3.C hi ngh nghip vi h thng thng tin k ton

1.3.1. T vn qun l hot ng cho n v.

1.3.2. Kim sot h thng thng tin v bo mtChng 2. THIT LP THNG TIN CHO H THNG THNG TIN K

TON

(S tit: 15)

2.1. Thit lp thng tin v s h thng thng tin

2.1.1. Ti liu tra cu

Nhn vin k ton khng cn bit my tnh x l th no trong mi phn h k ton,

tuy nhin iu quan trng l h phi hiu c ti liu hng dn bao gm tt c cc

lu , bng m t, thng tin c vit li m t thng tin u vo, qu trnh x l

d liu u ra ca h thng thng tin k ton. Ti liu hng dn cng m t dng d

liu c x l lgic nh th no v cc bc cng vic m nhn vin phi thao tc

tin hnh cng vic. C cc l do c m t l ti liu tra cu rt quan trng.

2.1.2. D tnh h thng cng vic c tin hnh nh th no?

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Nu quan st h thng thng tin k ton x l nh th no th tht l rt kh hc s

dng. V h thng ny c vi tnh ho khng th quan st c. Mt khc, khi nghin

cu cc thng tin u vo, qu trnh x l, thng tin u ra ca h thng nu v bng

hnh nh th d tip thu hn. Qua cc hnh nh s gip nhn vin hiu h thng lm vic

nh th no, nhn vin k ton d dng trong vic thit k thng tin v nh qun l c

th t tin tm c cc thng tin theo yu cu.Qua nhng lu ngi s dng s bit c h thng lm vic nh th no v c

nhng s chun b v cc thng tin cn thit khi tin hnh s dng h thng.

2.1.3. Thit k h thng mi

Ti liu hng dn gip nhng ngi thit k h thng pht trin h thng mi da

trn tng ng ca h thng c. Vi ti liu hng dn i khi tr thnh phng php

thit k h thng, gip gim thiu nhng tht bi ca chng trnh v tit kim cthi gian v gim php th cho chng trnh mi.

Hu ht cc chng trnh mi c vit ra u l hnh thnh t nn tng cc chng

trnh c. Do tnh cht pht trin lin tc ca h thng ph hp vi s pht trin ca

doanh nghip cng nh h thng k ton c cp nht thng xuyn do chnh ph ban

hnh, cc h thng cn c lin tc ci tin v nng cp.

2.1.4. Pht trin tnh kim sot h thng v kim sot chi ph bo trC mt s chng trnh c vit theo dng phn mm ng gi v khi chng

trnh c bn ra cho mt cng ty c nhng nhu cu ring th phn ti liu hng dn

c tc dng iu chnh cc phn ng dng cho ph hp. Cc ti liu ny c tc dng

rt ln n vic gim cc chi ph thit k v iu chnh, hay pht trin h thng. Mt ti

liu hng dn tt s gip nhn vin pht trin h thng, gip pht trin h thng theo

tiu chun ho cc k t, c cc gii php pht tri,n hay nng cp h thng. Khi

chng trnh b li ta cn cn c vo ti liu hng dn khc phc h thng.

2.1.5. H thng thng tin gip kim ton

Ti liu hng dn gip tm kim c cc du vt kim ton. Khi xy dng h thng

thng tin k ton, cn tp trung vo xy dng h thng kim sot ni b. Trong mt s

trng hp ti liu hng dn gip kim tra im mnh, im yu ca vic kim sot

h thng, t kim ton vin c th xc nh c phm vi kim ton v mc phc

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tp ca cuc kim ton. Cng da vo y kim ton vin c th theo du vt tm li

cc thng tin c trnh by trn bo co.

2.1.6. Trnh t x l nghip v kinh doanh

Khi tm hiu v h thng thng tin no chung ta cn bit c trnh t x l hay

cn gi l cc bc x l d liu trong h thng. iu ny gip chng ta hnh dung

c dng d liu s c lun chuyn x l ra sao thng qua cc lu trong ti liuhng dn. Trnh t x l nghip v ny cng ph thuc vo tng n v vi nhng

cch thc hch ton khc nhau.

2.2. S dng d liu

Ging nh lu h thng dng d liu dng th hin cc d liu c x l nh

th no trong h thng. Chng c s dng pht trin h thng, v d nh cn phn

tch nhng tn ti ca h thng, ln k hoch khc phc h thng hay nng cp hthng. Bi v khi ti liu ho cch thc d liu lu chuyn l iu quan trng hiu

mt h thng thng tin.

2.2.1. Mt vi khi nim c bn

*Dng d liu: l dng chuyn di thng tin vo hoc ra khi mt tin trnh, mt

chc nng, mt kho d liu hoc mt i tng no . Cc thnh phn ca dng d

liu bao gm ng biu din dng, mi tn ch hng dch chuyn thng tin v tn cadng. Cn ch l cc dng d liu khc nhau phi mang tn khc nhau, v cc thng

tin tri qua thay i th phi c tn mi cho ph hp.

Mi mt s dng d liu thng gm cc thnh phn chc nng hoc tin trnh,

dng d liu, kho d liu v cc i tng.

* Chc nng: trong s dng d liu, chc nng hay tin trnh l mt qu trnh

bin i thng tin. T thng tin u vo n bin i, t chc li thng tin, b sung

thng tin hoc to ra thng tin mi, t chc thnh thng tin u ra, phc v cho hot

ng ca h thng nh lu vo kho d liu hoc gi cho cc tin trnh hay i tng

khc.

Cc chc nng hoc tin trnh trong s dng d liu thng c k hiu bi cc

hnh trn hoc hnh c dng trn. Tn ca chc nng hoc tin trnh c t trong hnh

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ny. Trong phn ny, chng ta coi cc thut ng chc nng v tin trnh c ngha nh

nhau.

Vic t tn chc nng cho h thng phi thng nht. Tn chc nng phi c dng

dng ng t + b ng.

Ch : Khi xy dng s dng d liu nu c tin trnh hoc chc nng no khng

to ra thng tin mi th n cha phi l s chc nng nghip v. Trong trng hpnh vy nn xem xt n kh nng tin trnh hoc chc nng ang c xem xt b

tch ra khi mt chc nng hoc tin trnh khc mt cch khng hp l.

*Kho d liu:

Trong s dng d liu kho d liu th hin cc cp thng tin cn lu tr di dng

vt l, kho d liu ny c th l tp ti liu, cp h s, tp thng tin trn a. Trong s

dng d liu di tn kho lu tr chng ta ch quan tm n cc thng tin cha ngtrong .

Trong s dng d liu c th t mt kho d liu nhiu ch, nhm gip vic th

hin cc dng d liu tr nn d dng hn. Khi cn thm nhp kho d liu ch ra s

kin ny.

Vic thm nhp kho d liu c th phn lm 2 loi ty theo mc ch hoc l thm

nhp cp nht (lu tr d liu) hoc l thm nhp khai s dng d liu.Khi khai thc s dng d liu ngi ta dng mi tn hng ra pha ngoi khi lu tr

cp nht ta dng mi tn hng vo pha trong. Cng c mt s trng hp vic thm

nhp cha 2 mc ch th c th dng mi tn 2 chiu. Tuy nhin nu ta tch c dng

d liu ra th tt hn.

*Tc nhn ngoi:

L mt ngi, mt nhm ngi hoc mt t chc bn ngoi h thng, nhng c mi

lin h vi h thng. S c mt ca cc tc nhn ngoi trong s d liu gip cho vic

xc nh bin gii ca h thng v mi quan h ca h thng vi bn ngoi c r

hn. Tuy nhin th gii bn ngoi khng c ngha l hon ton bn ngoi h thng c

xem xt

* Tc nhn bn trong: Tc nhn bn trong l mt chc nng hoc mt tin trinh bn

trong h thng c miu t trang khc ca s . Tn ca tc nhn bn trong phi

dng ng t cng b ng.

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2.2.2. Cc biu tng c s dng trong s dng d liu

ng biu din dng lu chuyn ca d liu l nhng mi tn ch hng lu chuyn

d liu. Do , cc mi tn ch dn d liu ny dng ch d liu i t b phn no

n b phn no. V vy mt biu tng tip nhn hay x l d liu c th c mt hay

nhiu mi tn ch hng d liu hng n hay di chuyn t . V r rng hn,mi ng dn d liu s c ghi ch r tn d liu c chuyn l g. Biu tng

hnh trn trong s d liu ch r thc th h thng hay qu trnh x l chuyn i d

liu. Mt s sch hng dn li s dng biu tng hnh vung vi cc gc lm trn li.

Biu tng hnh vung hay ch nht dng biu din thng tin gc t bn ngoi vo

hay ch n ca d liu. Biu tng hai ng song song hay hnh ch nht c 2 hnh

song song dng m t vic lu tr d liu.2.2.3. Cc bc v s dng d liu:

* Bc 1: M t h thng hin hnh bng cc on vn m t

* Bc 2: Lp bng thc th v cc hot ng lin quan n thc th

Thc th Hot ngKhch hng Tr tin v giy i nNhn vin bn hng Lp phiu thu, ghi s tin, s ha n,

s phiu thu vo giy i n.Th qu Mang tin np ngn hng

* Bc 3: nh du cc hot ng x l d liu trong cc hot ng bng m t

bc 2

+ Hot ng x l d liu gm: truy xut, chuyn ha, lu tr d liu. Cc hot ng

nhp liu, sp xp, xc nhn tnh ton tng hp

+ Cc hot ng chuyn ha v nhn d liu gia cc thc th khng phi l hot

ng x l d liu.

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Thc th bnngoi hay tc

nhn bn ngoiLu tr

Thc th hay

tc nhn bntrong

Dng hay chiui ca d liu


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+ Cc hot ng chc nng: nhp, xut bn hng, mua hng khng phi l hot

ng x l d liu.

V DFD KHI QUT: (GM BC 4 V 5)

* Bc 4: Nhn din cc thc th bn ngoi h thng l cc thc th khng thc hin

cc hot ng x l d liu bn trong h thng.

* Bc 5:+ V cc hnh ch nht biu din cc thc th bn ngoi trn

+ V 1 vng trn biu din ni dung chnh trong hot ng x l ca h thng hin

hnh.

+ V cc ng ni gia cc

+ t tn cho cc dng d liu theo cc ng t ch hnh ng nhn v gi d liu.

V DFD V DFD VT L: (GM BC 6 V 7)* Bc 6: Nhn din cc thc th bn trong h thng l cc thc th tham gia thc

hin cc hot ng x l d liu bn trong h thng.

* Bc 7:

+ V cc hnh ch nht biu din cc thc th bn ngoi h thng.

+ V cc vng trn biu din cc thc th bn trong h thng.

+ c li bng thc th v cc hot ng v cc dng d liu ni li cc vng trnv hnh ch nht.

+ t tn cho cc dng d liu theo cc danh t ch tn cc h thng mang d liu.

V DFD V DFD LOGIC (LUN L): (GM BC 8 - 12)

* Bc 8: Lit k cc hot ng x l d liu trong bng theo tng thc th v trnh

t din ra cc hot ng .

* Bc 9:

+ Cch 1: Nhm cc hot ng xy ra vo cng ni v 1 thi im

+ Cch 2: Nhm cc hot ng xy ra vo cng 1 thi im nhng khc ni xy ra

+ Cch 3: Nhm cc hot ng theo mi quan h hp l nhau.

* Bc 10: V hnh trn v t tn chung cho mi nhm hot ng theo 1 ng t

nu bt ni dung chnh cc hot ng trong nhm.

* Bc 11: c li bng m t h thng v ni cc hnh trn vi nhau theo mi quan

h hp l

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* Bc 12: B sung ni lu tr nu thy hp l

PHN CP DFD

* Bc 13: Tip tc nhm nh cc hot ng trong mi nhm bc 9. Mi nhm

nh trong 1 nhm ln l cc hnh trn x l cp con cho hnh trng ln. Thc hin bc

10, 11, 12.

* Mt s lu khi v s dng d liu:S dng d liu n gin hn lu v s dng t biu tng hn.

1. Trnh qu chi tit cp m t ban u (VD: cp 1 v 0). Nu cn thit phi

m t hot ng din ra cng mt thi im th phi tch ra m t chng mt cc c

logic v c lin kt vi nhau

2. Mt s ch gm t 5 n 7 biu tng hnh trn x l. Hng dn ny gip s

tr nn n gin, trnh sa vo qu nhiu chi tit cp ban u.3. t nhng tn khc nhau nhng cng vic x l d liu khc nhau. iu ny

trnh nhm ln v cc dng d liu cn x l.

4. Cn ch xem xt cc trng hp l nu thc th khng phi l yu t bn ngoi

th phi lun c hai dng d liu vo v ra, nu khng s s to ra li v m t .

5. Cc tp tin mang tnh tm thi cng cn c m t trong s

6. Phi phn loi k u l thnh phn hay thc th bn ngoi ( l thnh phn cuicng ca h thng).

7. Phn loi, sp xp tt c cc nhn vin, phng ban c lin quan trong qu trnh x

l lp i lp li trong lu . Trnh m t cng vic c bit hay cng vic sai.

Nu trong h thng c nhiu cng vic x l ging nhau th ch nn m t mt cng

vic lm i din. iu ny cng p dng cho trng hp nhiu nhn vin cc b

phn khc nhau cng x l mt cng vic ging nhau. (VD: cc phn xng khc

nhau).

2.2.4. Cc loi s dng d liu

*S m t ban u: (cp 0)

Trong s h thng, s dng d liu c dn m t chi tit. Ban u ngi

thit k phc tho s dng d liu tng qut hay cn gi l s m t ban u:

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L mt s cp cao nht m t khi qut nhng hot ng ca h thng di dng

mt k hiu hnh trn n l v cho thy cc lun d liu i ra v i vo h thng v

cc thc th bn ngoi h thng.

Thc th: cc i tng thc hin hoc iu khin cc hot ng (ngi, ni chn,

vt).

Thc th bn ngoi h thng: l nhng thc th ch cho hoc nhn d liu ca h thng (khng x l d liu).

* S khi qut

H thng ny l g

Lm ci g

D liu bt u t u

Kt thc ti uV d vi qu trnh x l tin lng ca mt doanh nghip, ta c th theo cc bc

nh hng n t bc 1 5:

Bc 1: M t h thng hin hnh bng on vn m t:

H thng thng tin v tin lng ca mt doanh nghip s c to ra v cung cp

thng tin cho cc thc th: Ngi lao ng, b phn chm cng, nhn s, nh qun l,

c quan thuBc 2: Lp bng m t thc th v cc hot ng ca thc th :

Thc th Hot ng lin quan

Chm cng Thi gian lao ngNgun nhn lc D liu thay i bng lng

Ngi lao ng Thanh ton tin

C quan thu Thng tin thu

Nh qun l Bng lng tng hpBc 3: nh du cc hot ng x l d liu

Bc 4: Xc nh thc th bn trong v bn ngoi h thng: (ngi lao ng, c quan

thu, nh qun l, nhn s, chm cng).

Bc 5: V s dng d liu: (ch chiu i ca cc dng d liu: i vo i vi

hot ng lu tr, cp nht, i ra i vi hot ng tip nhn thng tin).

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*S dng d liu vt l:

Biu din bng hnh v bao gm cc thc th bn trong, bn ngoi h thng (tt c

cc thc th lin quan) v dng d liu gia cc thc th .Thc th bn trong: l cc thc th lm nhim v chuyn ha d liuDFD vt l cho chng ta bit c d liu truyn i di hnh thc g, t ai, cho

ai, lu tr u.DFD vt l khng th hin d liu c x l chi tit qua cc qu trnh g

Tip theo v d trn: (bc 6 8)u tin ta xc nh cc b phn x l d liu trong h thng l

nhng b phn no?

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D liu trlng hngtun & thayi

Ngunnhn lc

Chm cng

B

phnchmcng

Tp tin trlngchnh

Bphnthanhton l-ng

Nh qunl C quanthu

Chm

cng

Thay ibng l-

ng

L-u tr

D liubng l-ng

Tr l-ng

D liubng l-ngtng hp Thng tin

thu thunhp

Ngi laong

B.C qutrnhthanhton l-ng

Bng l-

ng

tng hp

C quanthu

Dliuthigian

Ngi laong

Nh qun lDoanh

nghip

Chm cng

Ngunnhn lc

Hthngthanh

ton l-ng

Thanh tontin

Dliuthayibngl-ng

Thng tinthu


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*S dng d liu logic (lun l):

Biu din bng hnh v bao gm cc hot ng x l, dng d liu i vo, i ra

cc hot ng x l .

DFD lun l cho chng ta bit c d liu c x l qua cc qu trnh nh th

no m khng quan tm n do ai lm, di hisnh thc g v u.DFD lun l ch trng n cc chc nng m h thng thc hin

Bi tp:

Khch hng tr tin cho nhn vin bn hng km theo thng bo tr tin ca cng

ty. Nhn vin bn hng nhn tin, lp phiu thu 2 lin v ghi s tin thanh ton, s phiu

thu vo thng bo tr tin km theo. Nhn vin bn hng chuyn phiu thu v tin cho

th qu, chuyn thng bo tr tin cho k ton phi thu. Th qu nhn tin, kim tra s

tin trn phiu thu v ng du xc nhn. Sau chuyn 1 phiu thu cho k ton phi

thu, phiu cn li dng ghi s qu v lu theo s th t K ton phi thu nhn thng

bo tr tin do nhn vin bn hng chuyn n. Lu li theo h s khch hng. Sau khi

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Ngi laong

Phiu chmcng, th t

Tnghp

bngchmcng

Lpbngl-ng

Tp tintr lngchnh

Thanh

tonl-ng

Nh qunl

C quanthu

Thng tinchmcng

Thng tin

lao ng

Bngchmcng

D liubng l-ng

D liubng l-ng

Tr l-ng

D liubng l-ngtng hp

Thng tinthu thu

nhp


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nhn phiu thu t th qu, k ton kim tra, i chiu vi thng bo tr tin, sau

nhp vo phn mm qun l n phi thu. Phn mm kim tra m khch hng, s ha

n cn cha tr. Nu ng, phn mm s cho php ghi nhn nghip v thanh ton lm

gim n phi thu ca tng khch hng theo tng ha n. nh k, phn mm s in

bng tng hp thanh ton v chuyn cho k ton tng hp ghi s ci. nh k, th

qu lp giy np tin cho ngn hng sau chuyn tin cho ngnhng.

Bi tp:Cng ty Kim Hng s dng h thng th cng x l n t hng ca khch hng.

Lnh bn hng (3 lin) c lp bi b phn bn hng v chuyn sang b phn tn dng

xt duyt. Lnh bn hng sau khi xt duyt c chuyn cho phng k ton lpho n (3 lin) v phiu xut kho (4 lin). Mt lin ca lnh bn hng c gi cho

khch hng hi bo. K ton ghi nhn doanh thu v s phi thu chi tit cho khch

hng. B phn ghi s ci cp nht s tng hp trn cc s nht k ln s tng hp.

Yu cu: Lp s dng d liu cho h thng trn.

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2.3. Hng dn v lu

+Khi nim: Lu l mt h thng cc biu tng hnh v c sp xp m t

dng i ca d liu hay cc bc x l ca h thng. L mt trong nhng cng c quan

trng pht trin h thng thng tin k ton.

2.3.1. Cc biu tng dng v lu

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Bt u, kt thc

Chng t, bo co

Chng t, bo co cnhiu lin

S, th: chng trnh

im ni tip trncng mt lu

Nhp th cng dliu vo h thng

Th tc, hm, chngtrnh con c vitsn

D liu c lu tr a t (file)

D liu c lu tr bng t (file)

Cng vic x l thcng

Lu tr th cngchng t, ti liu

im ni tip ntrang khc

Cng vic x l bimy tnh

D liu c lu trtrc tuyn (file)

V tuyn truyn hnh

Thit b kt xutthng tin nh mnhnh, bng in...

ng i


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* Ch : Khi s dng biu tng

Ngi ta s dng cc k t chn vo trong hnh tam gic nh, biu th:

+ Nu lu tr sp xp theo ngy th chn vo ch D

+ Nu lu tr sp xp theo s th t th chn vo ch N+ Nu lu tr sp xp theo Alphabet th chn vo ch A

Trong im ni tip trong mt lu k hiu l hnh trn bn trong ngi ta s t

cc ch A, B, C lm k hiu nhn dng im ni ny vi im ni khc.

Trong k hiu ni tip gia hai trang ngi ta thng t s 1, 2, 3 lm k hiu ni

t trang 1 n trang 1

V d: hai im ni vi nhau:

2.3.2. Lu dng d liu (chng t)

- Lu chng t m t trnh t lun chuyn ca chng t s lin chng t, ngi

lp, ngi nhn, ni lu tr, tnh cht lu tr trong x l th cng hay bn th cng.

- Lu x l chng t c s dng theo di qu trnh lu chuyn chng ttrong mt n v, l m t qu trnh t lc chng t c to lp bi mt c nhn,

phng ban n cui qu trnh sau khi chng c x l.

- Cu trc ca mt s x l chng t c bt u t vic xem xt cc phng ban

hay cc c nhn c th c lin quan n tng qu trnh c th. S m t h thng x

l d liu thng s dng cc biu tng thng dng v lu .

- Lu x l d liu tp trung vo cc dng lun chuyn vt l v cc bo co, cc

giy t tng t khi thit k lu , mt s ngi thit k cng c th m t thm cc

dng hng ha c di chuyn nh th no hoc mt s thng tin khng lin quan n

giy t pht sinh (VD: nhn vin bn hng gi in kim tra tnh hnh mua chu ca

khch hng trc khi bn chu). Khi nim chng t c dng m t cc dng d

liu lu chuyn v thng tin trong n v.

* Cc bc v lu dng d liu:

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A A

N


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M t h thng hin hnh Bc 1: M t h thng hin hnh bng cc on vn m t Bc 2: Lp bng thc th v cc hot ng lin quan ncc thc th

Bc 3: nh du cc hot ng x l d liu trong cc hot ng trong bng

m t bc 2

Hot ng x l d liu bao gm: truy xut, chuyn ha, lu tr d liu.Cc hot ng nhp liu, sp xp, xc nhn, tnh ton, tng hp

Cc hot ng chuyn v nhn d liu gia cc thc th khng phi l hot

x l d liu

Cc hot ng chc nng: nhp xut, bn hng, mua hng khng phi l

hot ng x l d liu

Bc 4: Chia lu thnh cc ct Mi thc th bn trong l mt ct trn lu

Cc ct c sp xp sao cho dng lu chuyn ca cc hot ng 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 lu theo hng di chuyn thng tin

t trn xung di

Nguyn tc Sandwich: Bt k k hiu x l no u b kp gia 2 k

hiu u vo v u ra.

Bc 6: Hon thnh lu

Ni cc k hiu thnh phn bng cc dng thng tin

S dng cc du ni khi dng thng tin chuyn qua ct khc

trnh v nhiu cc ng k ngang/dc

Cc hot ng x l lin tip nhau c th gp chung thnh 1 hot

ng x l (nu cn)

Cc chng t khng th l im bt u v im kt thc

Cch duy nht c ly d liu hoc lu tr d liu trong thit b

my tnh l thng qua hot ng x l my (hnh ch nht)

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C th ly v d trong trng hp sau minh ho.

V d: Trng phng yu cu chun b giy t m t qu trnh yu cu mua hng

n phng cung ng vt t ca cng ty. Qu trnh ny c m t bng li nh sau:

mun cung ng hng ho cc yu cu phi lp phiu yu cu hng ho. Nhng nu cn

vn phng phm phi lp phiu yu cu thnh 2 bn, mt bn gi phng cung ng, mt

bn lu li vn phng.Trong qu trnh ny, c hai phng c lin quan, l phng yu cu v phng cung

ng. bt u, nn t tn cc phng ny trn phn tiu .

K n v hai bn phiu yu cu hng ho trong phn yu cu ni ti chng t. Nn

nh s 1,2 trn cc bn yu cu. Cui cng, ghi r mi chng t c lun chuyn i

u: phiu s 2 gi cho phng cung ng, phiu s 1 lu ti vn phng yu cu. Thng

thng phiu s 1 c lu ti b phn to ra chng t.Dng im ni ch s lun chuyn chng t t phng ny sang phng khc.

46 | P a g e

1 2Phiu yu cuhng (GRF Goods RequisitionForm)

A

Fi

le

2Phiu yu cu

hng (GRF GoodsRequisitionForm)

A

Phng yu cu Phng cung ng

A A


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2.3.2.1. Hng dn v lu x l d liu (Flow chart)

Lu s l d liu tp trung vo cc dng lun chuyn vt l v cc bo co, cc

giy t tng t. Khi thit k lu , mt s ngi thit k cng c th m t thm cc

dng hng ho c lu chuyn nh th no, v d nh hng tn kho c di chuyn t

b phn giao nhn n kho, h thng dng biu tng xe ko hng m t. Mt slu cn m t cc thng tin m khng lin quan n cc giy t pht sinh (v d nh

nhn vin bn hng gi in kim tra d n khch hng trc khi bn chu). Khi

nim chng t c dng m t cc dng lu chuyn d liu v thng tin trong n

v.

Khc vi biu tng dng m t cc chng trnh, cc biu tng dng m t

lu d liu khng c cc quy chun. Nhng vic m t cc lu thng l mt

ngh thut hn l mt mn khoa hc, ta c th dng cc hng dn sau lm lu

r rng hn. C th l:

1. Nhn din tt c cc phng ban, b phn tao ra v nhn cc giy t c lin quan

trong qu trnh x l.

2. Cn thn phn loi cc giy t, cc hot ng ca mi b phn, v v chng di

tiu ca tng b phn.

47 | P a g e

1 2Phiu yu cu

hng (GRF Goods RequisitionForm)

Fi

le

2Phiu yu cuhng (GRF GoodsRequisitionForm)

Phng yu cu Phng cung ng


48/153

3. Xem k mi bn sao ca chng t k ton vi s nh trn bng . Nu chng t

c lp thnh nhiu bn th nn s dng m mu, v nn lp bng ch thch v m

mu.

4. S lng bn sao chng t cn x l. Ch cc bn sao va khng nn tha

hay thiu.

5. Khi k hiu ngt trang cn ch k t ng nht (A_A, 1_1) gia cc phn kt nitrang.

6. Cn s dng cc ch thch v cc biu tng, cc hot ng, cc hot ng iu

ny gip ngi c d hnh dung lu .

7. Khi cn thit, cc tp tin c ghi nhn v lu tr theo mt trnh t th ngi ta

thng dng k t A m t lu theo a, b, c; dng k t N m t lu theo s

th t; dng k t C m t lu theo thi gian.8. Mt s nhn vin thng s dng k hiu vit tt (v d GRF, PHF...) th cn ch

thch v chun ho hay lp mt bng gii thch cc ch vit tt.

9. C th s dng biu tng bt u hoc khng cn s dng trong lu chng t.

10. Nu chng t c chuyn t b phn ny sang b phn khc m ti to thnh

mt chu trnh mi th c th s dng biu tng ni h thng, ni trang.

V d:Qu trnh thc hin tuyn dng nhn s ti mt cng ty nh sau:

Trc tin b phn yu cu nhn s lp phiu yu cu nhn s, m t chc danh v

nng lc cn thit. Sau b phn nhn s mi ng bo qung co v tip nhn h s

phng vn, chun b cc cng vic tuyn dng. Khi tuyn dng xong, b phn nhn s

lp 3 bng m t cc ng vin c tuyn. Bng 1 lu ti b phn nhn s qun l

v lp h s bo him cho nhn vin, thng tin ng vin c lu li theo s bo him.

Bng 2 gi li cho phng yu cu nhn s cng vi bn yu cu i chiu, thng tin

c lu li v xp theo tn ng vin. Bng 3 gi b phn tnh lng, thng tin ny

c ng nhp trn h thng v c dng ghi nhn vic chm cng v tnh lng.

V lu chng t cho qui trnh trn.

u tin, phi xc nh cc b phn, thnh phn tham gia:

1_Phng yu cu nhn s.

2_ Phng qun l nhn s.

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3_Phng tnh lng.

Th hai, xc nh cc giy t c lin quan:

1_ Phiu yu cu: 1 bn t phng yu cu nhn s sang phng nhn s

2_Phiu tuyn dng nhn s: 3 bn -> 1.Lu ti phng nhn s (theo s)

2.Lu ti phng yu cu (theo tn)

3. Phng tnh lng (theo s tt)Cui cng, ch r cc giy t no c to ra u, qu trnh x l. Nn s dng cc

k hiu ni cc phng trnh phc tp.

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50/153

Hoc c th trnh by m khng cn cc im ni

50 | P a g e

Phiu yucu nhn s

Phiu yucu nhn

sPhiu tuyndng nhn

s

B

A

C

Phiu yu cunhn s

A

Chun bphiutuyn

dng NS

N

C

B

3

2Phiu tuyn1dng nhn sA

Phng yu cu Phng nhn s Phng tnh lng

Phiu tuyn 2dng nhn s

X l mytnh

Phiu tuyn 2

dng nhn s

N

N

Phiu yucu nhn

sPhiu tuyndng nhn

s

A

Phiu yu cunhn s

Chun b

phiutuyn

dng NS

Phiu yucu nhn s

Phng yu cu Phng nhn s Phng tnh lng

Phiu tuyn2dng nhn s

X l mytnh

Phiu tuyn2dng nhn s

N

32Phiu tuyn1

dng nhn s


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Bi tp 1:

Cc th tc trong mt h thng k ton chi ph c x l th cng cng ty sn xut

Lan Anh c m t nh sau:

Mt phiu yu cu dch v c b phn sn xut lp lm 2 lin. Lin th 2 c

chuyn ti b phn sa cha v bo tr bo tr, lin th nht c lu ti b phn snxut.

Ti b phn sa cha v bo tr lin 2 ca phiu yu cu dch v c s dng lp

th cng phiu yu cu cng vic gm 4 lin. Lin th 4 ca phiu yu cu cng vic

c chuyn n b phn sn xut lm c s i chiu. Lin th 3 c lu tai b phn

sa cha v bo tr cng vi lin 2 ca phiu yu cu dch v. Nhn vin b phn ny

ghi chp th cng s lng nguyn vt liu v dng c xut dng cng nh thi gian

lao ng cn thit ln lin 2 v lin 1 ca phiu yu cu cng vic. Khi phiu yu cu

cng vic hon tt, lin th 1 c gi li b phn bo tr sa cha, lin 2 c gi ti

b phn k ton.

Nhn vin phng k ton hon tt vic ghi nhn chi ph chi tit trong lin th 2 ca

phiu yu cu cng vic v sau lp mt bo co tng hp cc yu cu dch v gm 3

lin. Lin th 1 c chuyn sang b phn sn xut, lin th 2 chuyn sang b phn sa

cha bo tr, lin 3 lu ti b phn k ton.

Yu cu: V lu chng t m t cc th tc ni trn

BG:

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52 | P a g e

?

Ghi hontt PYCCV,

lp bo co

32

Bo co tng1hp cc yucu dch v

B phn sn xut B phn sa cha bo tr B phn k ton

Phiu yu2cu dch v

2Phiu yu 1cu dch v

Bt u

Lp phiuyu cudch v

Lp phiuyu cu

cng vic

Ghi NVL,DC, thi gian

lao ng

4

32Phiu yu 1

cu cng vic

2Phiu yu 1cu cng

vic


53/153

Bi tp 2:

Cng ty K Tin s dng h thng th cng x l n t hng ca khch hng. Lnh

bn hng (3 lin) c lp bi b phn bn hng chuyn sang phng k ton. Ti phng

k ton ha n 3 lin v phiu xut kho 4 lin c lp th cng trn c s lnh bn

hng. Mt lin ca lnh bn hng, ha n v phiu xut kho c chuyn sang b

phn bn hng. Mt lin ca lnh bn hng c chuyn n b phn giao hng. Mtlin ca ha n c giao cho khch hng. Cc chng t cn li c nh km vi

nhau lu ti phng k ton theo s n t hng.

Yu cu: V lu chng t cho cc th tc trn.

Bi tp 3:

Nghip v thu tin khch hng cng ty Hfone c qun l nh sau:

Nhn vin (b phn th tn) nhn th thanh ton m b th, P;LMi chiu v

tch ring cc sc thanh ton v giy bo tr tin, ri lp bng k tng hp tin

thu (2 lin) t cc khon chuyn tr ca khch hng. Cc chng t ny c gi

n phng qu. Ti y, th qu cn c vo cc sc lp giy np tin gm 2 lin.

Lin th 1 ca giy np tin v cc sc thanh ton c chuyn np vo ngn

53 | P a g e

B phn bn hngB phn k ton

Lphan,phiuxutkho

32

1Ha n

321 Lnhbn hng

43

Phiutuyn 2dng nhns

1

Phiuxut kho

32

Phiu

tuyn1Lnh bnhng

A

AB

phn

giao

hng

Khch

hng


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hng. Lin th 2 ca giy np tin c i chiu vi lin th 1 ca bng k tng

hp tin thu km vi nhau v c lu ti phng th qy, sp xp theo ngy np

tin. Lin th 2 ca bng k tng hp tin thu c chuyn n b phn k ton

tng hp ghi vo s chi tit ti khon phi thu ca khch hng. Cc giy bo

tr tin c lu ti b phn k ton phi thu theo m s khch hng.

Yu cu: V lu chng t cho cc th tc trn

Bi 4:

Cng ty sn xut bnh ko Mnh Cng c nhiu phn xng. Phn xng lp ccphiu yu cu nguyn vt liu (4 lin) v chuyn sang b phn qun l phn xng ph duyt. Sau khi chuyn sang b phn qun l phn xng ph duyt. Sau khic duyt, cc phiu yu cu nguyn vt liu c chuyn n kho. Ti kho, cc phiuyu cu nguyn vt liu c k bi th kho. Nhn vin ny gi lin th 1 ca phiuyu cu nguyn liu cng vi nguyn vt liu n cc phn xng. Lin th 2 ca phiuyu cu nguyn vt liu c chuyn n qun l phn xng. Lin th 4 c chuyn

54 | P a g e

Th thanhton cakhch hng

D

2Bng k thu

tin

B phn th tn B phn qu BP K ton tng hp

M th,

KT, C, lpBC2

Phiu yucu hng(GRF GoodsRequisitionForm)

Sc thanh ton

Giy bo trtin

2Phiu yucu hng(GRF GoodsRequisitionForm)2

Phiu yucu hng

(GRF GoodsRequisitionForm)

Sc thanh ton

Giy bo trtin

Lpgiynptin

1Giy np tin

1Bng k thutin

Ghi stnghp

Sci131

N

BP k ton phi thu

Ghi schi tit

Schitit

Giy bo trtin

N

Ngn

hng

1Bng k thu

tin


55/153

n b phn k ton chi ph. Lin th 3 c s dng ghi nhn lng nguyn vtliu xut dng vo cc th kho, sau chng c lu ti kho theo s th t.

Yu cu: V lu chng t cho cc th tc trn

55 | P a g e


56/153

Bi tp 4:

Cng ty sn xut bnh ko Mnh Cng c nhiu phn xng. Phn

xng lp cc phiu yu cu nguyn vt liu (4 lin) v chuyn sang

b phn qun l phn xng ph duyt. Sau khi chuyn sang b

phn qun l phn xng ph duyt. Sau khi c duyt, ccphiu yu cu nguyn vt liu c chuyn n kho. Ti kho, cc

phiu yu cu nguyn vt liu c k bi th kho. Nhn vin ny gi

lin th 1 ca phiu yu cu nguyn liu cng vi nguyn vt liu n

cc phn xng. Lin th 2 ca phiu yu cu nguyn vt liu c

chuyn n qun l phn xng lu theo s th t. Lin th 4 c

chuyn n b phn k ton chi ph. Lin th 3 c s dng ghi

nhn lng nguyn vt liu xut dng vo cc th kho, sau chng -c lu ti kho theo s th t.

Yu cu: V lu chng t cho cc th tc trn.

2.3.3. Lu h thng;

Trong khi lu x l d liu tp trung vo cc chng t, giy t cn x l th lu

h thng li tp trung vo cc dng d liu c x l trong h thng my tnh ca h

thng thng tin k ton.

Pht trin h thng thng tin k ton theo cc giai on chun mc s dng cc cng

c k thut, mi cng c thch hp vi tng nhim v, tng giai on pht trin h

thng.

V d: Cng ty Shala l mt nh phn phi tp ch to mt tp tin lu tr

tn v a ch cc khch hng t bo di hn. Nu khch hng thay i a ch

hay mt khch hng mi mun t bo in vo mu n gi cho cng ty thng

bo. Khi nhn vin cng ty nhn c v nhp liu vo h thng ca n v qua

cc thit b u cui. H thng thng tin ca cng ty tm thi lu tr cc thng tin

ny vo tp tin thay i a ch hay to lp yu cu khch hng mi. Cc d liu

56 | P a g e

E2 Q~2 `~ 2 `B phn sn xut B phn qun l phn B phn kho

4

32

Phiu yu1 cu

NVL duyt

N

DuytphiuyucuNVL

Phiu yu1 cu NVL kduyt

Bt u

Lpphiu

yu cuNVL

43

2Phiu yu

1 cu

NVL

Phiu YC3

NVL kduyt

GhiNVL,DC,thigianlao

ng

K PYCNVL,

xut NVL

43

2Phiu yu1 NVL duyt&k

K

ton

chi

ph

Thkho

N


57/153

ny tip tc c nhp liu vo my tnh s ang trong qu trnh x l. Mi tun

mt ln, cc thng tin ny c cp nht vo tp tin trung tm. Trong thi im

ny, tn v a ch khch hng c s c thay i trn h thng. H thng cng

lp cho cng ty mt bo co cung cp cho ngi qun l cng ty nhng thng tin

v khch hng mi. Trong thng, h thng t ng in cc a ch dn ln cc

tp ch v gi cho khch hng. Tp tin khch hng trung tm s in bo co vkhch hng v in cc nhn gi cho khch hng.

57 | P a g e

Phiu thngtin khchhngPhiu yu cu

thay i ach khchhng

X l trctuyn

My tnh, s dngtp tin trung tm(x l hng ngy)

Ghi nhnyu cu

thay i

Nhn thng tinca khch

hng

My tnh, s dng tptin trung tm (x l

hng tun)

My tnh s dng chng trnh thay inhn a ch (x l

hng thng)

Bo co qutrnh thchin nhn

Bo co qutrnh thchin tp tinchnh

Tp tinchnh v

khchhng


58/153

* Hng dn v lu h thng

S h thng gip on bit c cc dng cng vic c x l thng qua cc giai

on ca qu trnh ca h thng thng tin k ton v gip r cc du vt kim ton. Mi

nghip v c nhn, cp nht, hay lc cc thng tin th s h thng s ngt ra mt

thi im c th theo di c cch thc x l h thng. Nhn thc c tm quantrng ca iu ny nn Hip hi k ton cng chng Hoa K v Hip hi k ton qun

tr u chn mn ny lm cc cu hi kim tra trong k cp chng ch.

Mc d khng c cc qui nh hng dn cht ch no xy dng mt lu h

thng tuy nhin sau y l mt s hng dn gi :

a. Lu h thng c c t trn xung di, t tri qua phi v v c lu h

thng bt u t gc tri bn trn.b. V cc lu theo nhng biu tng c chun ho khng nn to ra cc biu

tng ring.

c. Biu tng x l lun t gia biu tng d liu u vo v biu tng d liu

u ra.

d. S dng cch ngt trang trnh cc ng v b trng lp lm hnh v rc ri.

e. Nn phc ho lu trc khi v cc bn tho cui cng, s dng cc chng trnh ho tr gip.

Thm cc ch thch trong hnh v lm cho lu d c hn. Cc ch thch c th

ghi trn cc biu tng hoc c th lm bng ch thch gc lu .

2.4. Ngi s dng cui cng khng chuyn v cc ti liu hng dn

2.4.1. Tm quan trng ca ti liu hng dn cho ngi khng chuyn

Cc ng dng dnh cho ngi s dng khng chuyn lun cn thit gip h c th

hiu c cc tnh nng y ca chng trnh. Cc hng dn ny phi n gin v

d hiu, gn ging vi cc bui hun luyn ngi s dng. Chnh iu ny s gip cho

ngi s dng t mc li khi s dng, v s gim c cc li ca chng trnh.

Ti liu hng dn cn gip ngi s dng t pht trin cc ng dng ring ca h

(v d nh trong chng tnh bng tnh Excel c nhng ng dng v Marco, hay ng

dng v c s d liu). Chnh yu cu t pht trin cc k nng ng dng nn ti liu

hng dn li rt nhiu thng tin nhng cch trnh by rt kh nhn nn hn ch ngi

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s dng tip cn. Nu cc ti liu ny c thit k d nhn th li rt tn km. Thm

ch, ngi thit k chng trnh phi c vn phng tip nhn nhng thng tin phn

hi t ngi s dng vi tng trng hp c th, pht sinh trong qu trnh s dng hay

khi chng trnh b li.

Cc chng trnh u c nhng hng dn cho mi ng dng cho ngi s dng cui

cng. V thng thng ngi s dng c th tm thy cc tin ch ny thng qua phngip c vit h tr, hay t gip ngi s dng t tra cu. Cc chng trnh h

tr thng thng c nhng ni dung sau:

1. Tn ca ngi thit k chng trnh.

2. Tn ca tp tin v ni chng c lu tr.

3. Tn ca ng dn v cc ng dn cp di ch cc ng dng.

4. Phin bn u tin c pht trin vo ngy no.`5. Phin bn mi nht c cp nht, v tn ngi pht trin phin bn mi.

6. Cho bit thi gian gn nht m ng dng c vn hng.

7. Tn v in thoi ca ngi c th lin lc khi chng trnh c vn .

8. Ngun d liu bn ngoi c s dng vo trong h thng.

9. Cc gi nh quan trng xy dng cc ng dng.

10. Cc tham s chnh c s dng thay i cc gi nh hay tr li cho cuhi What if.

11. Sp xp li cc tn ng dng d tra cu

2.4.2. Kim sot ngi s dng cui cng

Bn cnh vic tm ra nhng ti liu hng dn khng hiu qu ngi pht trin

chng trnh c th cn tm ra nhng ng dng ca phng ny c th trng vi phng

ban khc. Nn ngi pht trin chng trnh cn chun ho li cc thng tin hng dn

s dng. Bn cnh , trnh nh gi sai l cc nhn vin km ci ha ph v cc

kim sot ni b trong cng ty do khng hiu v ti liu hng dn, cc nh qun l cn

tun theo nhng nguyn tc hng dn sau:

a. Thng xuyn nh gi li cc d n ln, nhn vin cng ty sau khi quen vi

chng trnh thng to ra nhng ng dng c gi tr, ngi qun l thng cn xem

li gi tr v nhng li ch t c.

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b. Xy dng cc chnh sch chun tc cho ngi s dng cui cng, i khi ngi s

dng cui cng thng mun to ra cc ng dng mi nhng li gp hn ch cc chnh

sch chun tc ca cng ty. iu ny cn phi c xem li bi kim ton vin ni b.

c. Chun ha cc ti liu hng dn, im chnh ca chng ny l xy dng cc ti

liu hng dn, tuy nhin, cn phi chun ho cc ti liu hng dn thng xuyn

l c s cho ngi s dng chng trnh.d. Hn ch s nhn vin c cp quyn to ra cc ng dng cho ngi s dng cui

cng, vic hn ch ny s gip ngi qun l d dng kim sot chng trnh.

e. Lun kim tra v nh gi li h thng, hiu v pht trin nhng ng dng ca

chng trnh cn phi thng xuyn kim tra v nh gi li chng trnh.

Chng 3. H THNG KIM SOT NI B

(S tit: 09)3.1. nh ngha v cc thnh phn cu thnh

Mt s s kin:

Ngy 3/9, theo ngun tin ca PV Bo CAND, C quan CST B Cng

an ang hon tt h s v n la o chim ot ti sn xy ra ti

Cng ty c phn T vn u t Vit Tn (sau y gi l Cng ty Vit

Tn, tr s ti ng Hong Diu, phng 10, qun Ph Nhun - TPHCM). Gim c cng ty ny l Phm Ngc Vn, 26 tui, tr ti TP

HCM.

Cng ty Vit Tn thnh lp thng 2/2006. Theo li khai ca Phm Ngc Vn, Vn cng3 Vit kiu thnh lp Cng ty VFX Holdings LTD Belize c chc nng kinh doanhngoi hi, vng bc, du, c ph thng qua h thng phn mm kt ni Internet.Trong , Vn chim gi 30% vn gp.

thu ht cc nh u t, Vn mua tn min ti Vit Nam v ch o nhn vin camnh lp trang Web VFX Holdings.com, c ni dung qung b cho Cng ty VFXHoldings v Cng ty Vit Tn; ng thi t chc cho mt s nhn vin i tip th trctip vi khch hng tham gia kinh doanh thng qua h thng phn mm kt ni Internetnu trn.

Khi khch hng tham gia, c Phm Ngc Vn cho k tho c giao dch in t gia3 bn Cng ty VFX Holdings, Cng ty Vit Tn v khch hng, trong Cng ty VitTn vi vai tr l i tc y quyn ti khu vc chu , xc nhn vic k kt hp nggia khch hng vi Cng ty VFX Holdings.

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Sau khi k tho c, Cng ty Vit Tn cung cp cho khch hng ti khon, mt khu tham gia. Khi khch hng np tin cho Cng ty Vit Tn th ng thi ti khon cakhch hng s c im tng ng vi s tin np. Thc cht, ton b s tin khchhng np Vn u gi li ch khng chuyn cho Cng ty VFX Holdings.

Do mt s ti khon c s tin t 70.000 USD n hn 100.000 USD b nh sp nht tin, khch hng tm gp Vn gii quyt. Vn ln trnh v ph nhn trch nhimvi khch hng. Trc thi ca Vn, c 3 khch hng l b hi t co n c quanCng an b Vn la o, chim ot hn 350.000 USD.

Xc minh ti Ngn hng Nh nc Vit Nam - chi nhnh TP HCM cho thy, ngn hngkhng cp php cho cc hot ng mi gii, huy ng vn u t vng, ngoi t quamng cho bt k t chc kinh t no ni chung cng nh Cng ty Vit Tn ni ring.

Xc minh ti trung tm thng tin tn dng Ngn hng Nh nc, kt qu Cng ty VFXHoldings ti Belize c thnh lp vi mc ch min tr thu, khng c thng tin hotng ca cng ty ny ti Belize v khng c php hot ng kinh doanh ngoi hi

qua mng Internet vi Vit Nam.

Vi ti liu, chng c thu thp c, c cn c xc nh hnh vi ca Phm NgcVn phm ti la o chim ot ti sn. Ngy 28/7/2009, c quan CST B Cngan ra lnh bt, khm xt khn cp i vi Phm Ngc Vn. Kt qu thu gi 6 uCPU my tnh v mt s ti liu lin quan n hnh vi la o ca Vn.

Tip theo , ngy 31/7/2009, c quan CST B Cng an ra quyt nh khi t vn, khi t b can, bt tm giam 4 thng Phm Ngc Vn v hnh vi la o chim ot

ti sn. Vn khai s tin thu ca khch hng em u t kinh doanh bt ng sn vbao "b" ht.

V n s sm c chuyn sang Vin KSND Ti cao v ngh truy t i tng Vntrc php lut

Cng ty dc phm Trung ng 2 (CTDPTW2 - Codupha) tr s ti s 334 (s c l

136) T Hin Thnh, P14Q10, TPHCM. Ngy 8-1-2002, theo Quyt nh 84/Q-UB

ca UBND TPHCM cho CTDPTW2 thu gn 60.000m2 t ti a ch nu trn. Th

nhng Ban gim c (BG) CTDPTW2 ch s dng ta nh hai tng bn trong lm

khi vn phng v cc kho 3, 4, 5 cha hng (gm thuc cha bnh, m phm,

nguyn liu lm thuc). Cn li hng chc nh kho khc v trn 30 kit pha mt tin

ng T Hin Thnh u cho t nhn thu, bt chp quy nh ca UBNDTP khng

c cho thu li v sang nhng. Thu t ca nh nc vi gi cc r (1.458

ng/m2) v cho t nhn thu li vi gi cao ngt ngng nn BG cng ty ch o k

ton lp hai h thng s sch trn thu. Theo bo co tng hp cng n t vic cho

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thu kho bi, s tin thu c t nm 2001 - 2006 l gn 70 t ng, ring nm 2006 l

16,69 t ng. Trong khi ti i hi cng nhn vin chc, cng ty cng b li rng

ca nm 2006 l 13,7 t ng. D lun cho rng thc cht ca s li ny l tin chnh

lch t vic cho thu kho bi ch khng phi do cng ty n nn lm ra.

Hng nm, Ban gim c cn qu en vi s tin rt ln tiu xi vo mc ch c

nhn. Theo kt qu lm vic ca Ban kim sot Tng cng ty dc Vit Nam, phntheo di ngoi h thng s sch ca cng ty c hnh thnh t 3 ngun: b Nguyn

Th Hi (Phng t chc) np tin thu thu kho bi ngoi t nm 2000 n 2006 bnh

qun 35 triu ng/thng, tng cng 2.835.200.000 ng; b L Th Thanh Thy

(Phng kho vn) np tin cho thu xe xc v thu kho ngn hn t nm 2000 n 2004,

bnh qun 30 triu ng/thng, tng cng 1.440.000.000 ng; ng Ng Quang Hng

(bo v) np tin xe c quan t nm 2003 n 2006 bnh qun 20 triu ng/thng, tngcng 960.000.000 ng. Tng s tin chi tiu ngoi s sch c thng k l

5.235.000.000 ng dng lm ph giao dch vi i tc. Tuy nhin, s liu trn l do

cng ty cung cp, cn a s cn b cng nhn vin ca cng ty cho bit s tin t vic

cho thu kho bi ln hn rt nhiu con s thc. Ba ngun thu ny theo s ch o trc

tip ca BG c np cho th qu, ngoi h thng s sch k ton ca cng ty l

qu BG qun l (BG gm c Nguyn Vn Ha - Gim c, L nh An - Phgim c, Nguyn Don Linh - Ph gim c) ch o trc tip th qu. Mi chng t

thu chi t vic cho thu kho bi u do nguyn Gim c Nguyn Vn Ha gi v tiu

hy.

3.1.1. nh ngha v h thng kim sot ni b

H thng kim sot ni b cung cp thng tin cho c bn trong v bn ngoi ca mt

t chc. Ngi s dng thng tin da vo s chnh xc v hp l ca cc bo co m

n v pht hnh. Cc t chc c chnh sch v cc th tc kim sot ni b duy tr

vic cung cp thng tin chnh xc v trung thc. Cc chnh sch v cc th tc l mt

phn quan trng trong ton b cu trc ca kim sot ni b.

H thng kim sot ni b bao gm nhiu phng thc v cc thc o nh gi

c thit k v thc hin trong t chc nhm t c cc mc ch sau: bo v ti sn

t chc, thm tra tnh chnh xc v ng tin cy ca d liu v thng tin trong h thng

k ton, y mnh hiu qu iu hnh v hiu qu sn xut kinh doanh, khuyn khch

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vic tun th cc chnh sch qun l v s gn b ca i ng nhn vin vi cc chnh

sch .

ng v gc php lut hin nay, chng ta vn cha c s nh ngha chnh thc

th no l h thng kim sot ni b. Tuy nhin, trong quyt nh 36/2006 Q-NHNN

ban hnh ngy 01 thng 08 nm 2006 a ra mt s ni dung c bn v h thng

kim tra, kim sot ni b nh sau:- Khi nim: h thng kim tra, kim sot ni b l tp hp cc c ch, chnh sch,

quy trnh, quy nh ni b, c cu t chc ca t chc tn dng c thit lp trn c s

ph hp vi quy nh php lut hin hnh v c t chc thc hin nhm m bo

phng nga, pht hin, x l kp thi cc ri ro v t c cc mc tiu m t chc

t ra.

- Mc tiu: h thng kim tra, kim sot ni b ca t chc c thit lp nhm mcch thc hin cc mc tiu, chnh sch ln ca t chc, thng qua vic thc hin cc

mc tiu c th, ch yu sau y:

a. Hiu qu v an ton trong hot ng; bo v, qun l, s dng ti sn v cc ngun

lc mt cch kinh t, an ton, c hiu qu.

b. Bo m h thng thng tin ti chnh v thng tin qun l trung thc, hp l, y

v kp thi.c. Bo m tun th php lut v cc quy ch, quy trnh, quy nh ni b.

Theo lut doanh nghip Vit Nam, cng ty TNHH v cng ty c phn c trn

11 c ng phi c Ban kim sot

Tuy nhin hin nay trn th gii ang chp nhn rng ri nh ngha v h thng kim

sot ni b theo COSO 1992:

COSO: The committee of Sponsoring Organizations of treadway Commission.

- Treadway Commission: Hi ng quc gia Hoa k v chng gian ln khi lp bo

co ti chnh.

- Sponsoring Organization: l t chc gm 5 thnh vin:

American Institute of CPAs AICPA Hip hi k ton vin

cng chc M.

American Accounting Association) AAA: Hi k ton M.

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Institute of Internal Auditors IIA: Hip hi kim ton vin ni b

M.

Institute of Management Accountants IMA Hip hi k ton vin

qun tr.

Financial Executives Institute FEI: Hip hi qun tr vin ti

chnh.

KSNB l mt qu trnh b chi phi bi nh qun l v cc nhn vin ca nv, c thit k cung cp mt s m bo hp l nhm t c cc mc tiusau y:

Hot ng hu hiu v hiu qu

Cung cp bo co ti chnh tin cy

Tun th cc lut l v quy nh.

Lu - KSNB l mt qu trnh

- KSNB b chi phi bi n v

- S m bo hp l

- Mc tiu ca KSNB

- H thng kim sot ni b l mt thut ng dng m t cc chnh sch, cc k

hoch v cc th tc c thc hin bi mt cng ty nhm bo v ti sn ca t chc.Cc c nhn c lin quan n hiu qu ca kim sot l ban gim c, cc nh qun

l v cc nhn vin trong cng ty. Nhng c nhn ny l ngi mun m bo rng cc

mc tiu v i tng ca t chc phi t c (iu hnh c hiu qu, bo co ti

chnh tin cy, bo v c ti sn ca cng ty, cc quy nh ca cng ty v php lut

c tun th).

- Nh vy, h thng kim sot ni b thc cht l cc hot ng, bin php, khoch, quan im, ni quy chnh sch v n lc ca mi thnh vin trong t chc

m bo cho t chc hot ng hiu qu v t c mc tiu t ra mt cch hp

l. Ni cch khc, y chnh l tp hp tt c nhng vic m mt cng ty cn lm c

c nhng iu mun c v trnh nhng iu mun trnh. H thng ny khng o

m kt qu da trn cc con s tng trng, m ch gim st nhn vin, chnh sch, h

thng, phng ban ca cng ty ang vn hnh ra sao v nu vn gi nguyn cch lm ,

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th c kh nng hon thnh k hoch khng. Ngoi ra, thit lp c mt h thng kim

sot ni b hu hiu hn ch n mc thp nht vic tht thot ti sn cng ty.

* Cc dng ca kim sot ni b:

Chng ta bit rng c s phn bit nht nh gia hai dng ca h thng kim sot nib. Kim sot k ton chnh l cc chnh sch v qu trnh thc hin nhm t c hai

mc tiu u tin l bo v ti sn v m bo thng tin k ton chnh xc v tin cy.

Cn kim sot qun l l thc y hiu qu hot ng kinh doanh v khuyn khch

s gn b ca cng nhn vin i vi cc chnh sch qun l.

Trn qun im t chc, kim sot qun l v kim sot k ton c mt v tr v vai

tr quan trng nh nhau. Tuy nhin kim sot qun l c quan h t trc tip i vi s

chnh xc ca thng tin k ton. V d hot ng ca kim sot qun l l o to nhn

vin. Nhn vin k ton c o to tt s lm vic c hiu qu hn tun th cc chnh

sch qun l cht ch hn v t sai hn.

Kim sot qun l:

- Mc tiu:

+ Thc y hiu qu sn xut kinh doanh

+ Kim sot s tun th ca cc nhn vin vi cc chnh sch qun l

- Cc hot ng:

+ Thng t cc mc tiu, chnh sch ca doanh nghip cho ton th n v

+ To lp c cu trch nhim qun l

+ Thit lp cc quy ch hot ng t cc mc tiu doanh nghip

+ Gim st nhn dng cc ri ro bn trong ln bn ngoi tc ng n doanh

nghip

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+ Thit lp cc chnh sch v th tc thc hin gii quyt cc ri ro

+ nh gi mc hon thnh cng vic ca cc b phn trong doanh nghip.

Kim sot k ton:

- Mc tiu:

+ Bo v ti sn ca doanh nghip

+ Thm nh tnh chnh xc v tin cy ca thng tin k ton

- Cc hot ng:

+ Xt duyt nghip v, hot ng kim sot ny nhm m bo mi nghip v k

ton u c ngi qun l xt duyt

+ Kim sot tnh hin hu ca nghip v

+ Kim tra ghi chp y . Hot ng kim sot ny nhm m bo mi nghip v

k ton c xt duyt u c ghi s k ton.+ Kim sot nh khon k ton chnh xc s tin, ti khon v thi gian.

+ Bo v thng tin, d liu k ton khi s xm nhp bt hp l

+ i chiu. Hot ng ny gip pht hin nhng sai st v gian ln.

3.1.2. Cc thnh phn ca h thng kim sot ni b

Tr

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