Hoàn thiện hệ thống kiểm soát nội bộ chu trình bán hàng thu tiền tại xí nghiệp bao bì an giang

..

DAI HOC AN GIANG
OA KINH TE - QUAN TRIKENH DOAN

KHOA LUAN TOT NGHIEP DAI HOC

Hoan thien he thong kiem soat noi
bo chu trinh ban hang - thu tien

tai Xi nghiep Bao bi An Giang

Chuyen nganh: KE TO AN DOANH NGHIEP
Sinh vien thuc hien: NGUYEN MINH CHAU
Lap: DH10KT
MSSV: DKT093055
Giang vien huang dan: Ths. Trinh Qu6c Viet
TRUONG DAI HOC
AN GIANG

THlf VIEN
An Giang, thang 5 nam 2013


KHOA LUAN DU0C HOAN THANH TAI
KHOA KINH TE-QUAN TRIKINH DOANH

DAI HOC AN GIANG

Ngiroi huong din: Ths. Trinh Qu6c Viet
(Ho ten, hoc ham, hoc vi va chit ky)

Nguai cham, nhanxet 1:
(Ho ten, hoc ham, hoc vi v^ chit ky)

Ngirdi cham, nhan xet 2:
(Hq ten, hoc Mm, hoc vi va chit ky)

Kho^ lun dugc bao ve tai Hoi dong chim v\ bao ve khoa luan

Khoa Kinh tS-Quan tri kinh doanh thang 05 nam 2013.


C0NG HOA XA H01 CHU NGHTA V ETNAM
1 Doc lap - Tir do - Hanh phuc

DANH GIA THLTC TAP T6T NCSHIEP

dDia
•

Die

nthoai: ....6^3-^^S^---^Fax: .fi3t^3.
^i danh gia: ...^SfO.>.&Q...^E:C\Q

Ngt

revu*

CM

Ten

A^-

"X^^^ t^i'C,~^

^~i

M }^^i^-0

sinh vien thirc tap: ....H^^\^$....W.X!iL.CflfTvU...

r.
Mucdo

TT

Tieu chi danh gia

1

Qua trinh thurc tap t6t nghiep

Kem

1.1

"i thurc hoc hoi, n^ng cao chuyen mon

1.2

Mtrc do chuyen cSn

1.3 Kha nang hba nhfip vao thurc tl c6ng viec
1.4

TB |Kha Tit

\r

xr

Giao tilp vdi can bo-nh^n vien cua don vi

/"

1.5 Chip hanh noi quy, quy djnh ciia don vi
1.6 Dinh gia chung

2
2.1

Chuyen dl/ kh6a luSn
Tinh thirc tien cua dS tai

2.2 Nang Me thu thap thong tin
2.3

Kha nang phan anh chinh xac va hop ly' tlnh hlnh cua don

/

vi
2.4

/

Kha nang xir 1^, phan tich dtt lieu

2.5 Mile kha thi cua cac giai phap, kien nghi (neu co) ma tac

gi^ dS ra
2.6

Hlnh th^c (ciu triic, ^nh van, trlnh bay bang-bilu...)

2.7 Danh gia chung

xr

Cac
Ngiroi ddnh gi^

^y^^^^maaa vi


Trong sudt khoang thai gian 4 nam theo hoc tap tai Trudng Dai hQc An

Giang, em da duac cac thay, clc co truyen dat nhung kien thuc chuyen mon
trong timg ti^t hoc, cac thay co ciing day bao chiing em vi dao diic va nhan

each lam ngudi de co thi thanh ngudi co ich cho xa hoi va phat triin trong
cong viec. Em xin chan thanh gui led cam cm den tat cl cac thly, cac co cua
Khoa Kinh tg - QTKD cua Trudng DH An Giang da day bao em trong suot
4 nam hQc qua.

Em cung xih gui ldi clan an sau sic den thiy Trinh Quoc Vi^t da tan
tmh chi day va hudng din cho em trong vi^c hoan thanh t6t khda luSn t6t
nghi^p nay.
Dong thai em ciing chan thanh gui ldi cam cm din cac 6ng/ba trong Ban
lanh dao Xi nghiep Bao bi An Giang:
Ba Trim Thj Thanh HirdngGiam doc.
Ong Pham Th^nh ThuP.Gilmdic.
Ong Bui Thanh TuyinP.Gi^m die.
Ong Lam Bao ToanKe toan trudng.

C^c 6ng/ba trong Xi nghiep Bao bi An Giang da giup da va h trg em
trong vi?c thuc hien khoa luan tot nghiep. Dae biet em xin chan thanh cam

an den Ong Lam B5o To^n (Ke toan trudng) da tan thih chi bao va hudng
dan em trong suot thai gian th\rc tap tai Xi nghifp.
M^t Ian niia em xin gfti ldi cam an den cac thiy co cua Khoa Kinh td QTKD Trudng DH An Giang, thiy Trinh Qudc Viet va cac 6ng/ba trong Xi
nghiep Bao bi An Giang, xin chuc cac thly co va 6ng/ba that nhieu sue
khde va thanh cong trong cuqc sdng.

Sinh vien thuc hien

Nguyen Minh Chau

Trang

i


irong tinn mnn jann te Viet iNam aang npi nnap loan cau, uu uo ^a^ uuauu nginep

can phii tang cirong vai tro quin tri, giim sat cic hoat dong trong doanh nghiep dg dam
bio viec s^n xuat, kinh doanh dat hieu qua cao. Ben canh vigc xay dung mot bo may

quan ly hieu qua thi doi hoi doanh nghiep phai tang cuong kigm soit chat che cac hoat
d6ng sin xuat, kinh doanh de trinh nhung nhan vien gian Ian, chiim doat thi sin,...
La mot don vj san xuat cua nha nuoc nen Xi nghiep Bao bi An Giang cung da va
dang phat trien de dap ling yeu ciu trong dieu kien kinh te ngiy cang nang dpng va canh
tranh. Xi nghiep la don vi sin xuat, kinh doanh cic loai bao bi nen mot trong nhung chu

trinh quan trong inh huong den hoat dong doi vdi Xi nghiep li chu trinh ban hang - thu
ti6n, chu trinh niy mang lai doanh thu vi iqi nhuan de dip ting nhSng mpc tieu cua Xi
nghiep da d6 ra. Chinh vi vay dg chu trinh bin hang - thu tien diln ra thuan lgi vi hieu
qui thi Xi nghiep da xay d^mg mpt he thong kiem soat npi bg chat che, tang cubng cac
hoat dgng kiem soat de giam sat tit ci cac hoat dgng trong chu trinh.

Be tai niy tap trung ph&r tich, dinh gia hieu qui ciia he thong kiem soit ngi bg trong
chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang d! tu d6 co thg dg ra nhiing
giii phip nhlm hoan thien he thing kigm soit noi bg tai Xi nghiep.
Bg tai duoc trinh bay thong qua 6 chuomg:
Chucmg 1: Gidi thieu.
Chuomg 2: Co so ly luin dg he thong kigm soit ngi bg trong chu trinh ban hing thu tign.

Chuomg 3: Gidi thieu vg Xi nghiep Bao bi An Giang.
Chuomg 4: Thuc trang he thong kigm soat noi bg trong chu trinh bin hing- thu tign
tai Xi nghiep bao bl An Giang.
Chuomg 5: Nhan xet va giii phip hoan thign h th6ng kigm soit ngi bg trong chu
trinh bin hing- thu tign tai Xi nghiep bao bi An Giang.
Chuomg 6: Kit luan va kien nghi.

Trang

ii


Hoan thien he thong Idem soat npi bpUVHD: Ths. Truth CJuoc Viet
Chu trinh ban hang — thu tien tai Xf nghiep Bao bi An Giang.

MUCLUC
LClICAMONi
TOM TATii
DANHMyCBANGvii
DANHMt/CHINH/......'.viii

DANH MUC SO DOx
DANHMUCCHU" VIET TATxi

CHU0NGl:GI(3lTHlU1
1.1Co s6 hinh thanh de tai1
1.2Muc tieu nghien ciiu2

1.3Phtrcmg phdp nghien c\iu2
1.4Pham vi nghien ciiu2

1.5Y nghta cua de tai2

CHUONG 2: CO SC5 LY LUAN VE HE THONG KIEM SOAT NBAN HANG-THU TIEN3
2.1Kiem soat noi bp3
2.1.1Khai niem3

2.1.2C^c thanh phln cua mpt hp thdng kilm soat npi bp4
2.1.2.1 Moi truong kilm so^t4
2.1.2.2Dauhgiaruiro6
2.1.2.3Cac hoat dpng kiem soat7
2.1.2.4Thong tin vatruySn thong8
2.1.2.5Giam sat9
2.1.3Vaitro cua ki^m soat npi bp10

2.1.4Nhung han che tim tang ciia he thong ki&n soat npi b610
2.2Kiem sodt npi bp trong moi truong xu: ly bang may tinh10
2.2.1Anh hucrng ciia moi trufrng tin hoc dSn kiem soat npi bp10
2.2.2Cac gian Ian va sai sot trong moi truong may tinh11
2.2.2.1Sai sot va gian Ian theo quy trinh xu ly:11
2.2.2.2Cac sai sot va gian Ian tren g6c dp ky thuat11

2.2.3Kiem soat npi n6 hong moi trubmg xti ly blng may tinh12
2.2.3.1Ki^m soat chung12
2.2.3.2Kiem soat ling dung13

2.3Chu trinh chu trinh ban hang - thu tien15
2.3.1 Bijc diim cua chu trinh15

SV: Nguy6n Minh Chau - DH10KT""Trang

hi


Hoan thien he thong kiem soat nOi bou VJtiu: ins. innn yuoc viet

Chu trinh ban hang - thu tiSn tai Xi nghiep Bao bi An Giang.
2.3.2Cdc hoat (long ciia chn trinh ban hang - thu tien,16
2.3.2.1Hoat (long nhan dat hang16
2.3.2.2Hoat dong xuatkho, cung cap hang hoa, dich vu16
2.3.2.3Hoat dong lap hoa don, theo doi cong nor17
2.3.2.4Hoat dong thu ti6n....:.:.;.:....•.17

2.3.3To chiic k toan trong chu trinh ban hang -thu tien17
2.3.3.1Yeu cdu quan ly va nhu ciu thong tin trong chu trinh17
2.3.3.2To chiic thu thap, luu trii va luan chuyen dtr lieu, thong tin trong chu

trinh18
2.3.4T6 chiic theo doi cong no phai thu26
2.3.4.1Quan ly theo doi np phai thu theo khdch hang26
2.3.4.2Quan ly ng phai thu chi tit turng chting tit27
2.3.5He thong bao cdo quan ly27
2.3.5.1Bao cao hoat dgng kinh doanh27
2.3.5.2Bao cao quan ly cac nguon luc, doi tugng27

2.4 Hoat dng ki6m soat trong chu trinh ban hang - thu tiSn28
2.4.1Cdc sai pham thutag xdy ra trong chu trinh ban hang - thu tien28

2.4.2Cdc hoat dong kilm soat trong chu trinh28
2.4.3Kiim soat he th6ng thong tin30

2.4.3.1Kiim soat chung:30
2.4.3.2Ki^m soat nhap lifu30
2.4.3.3Kilm soat xii ly va ket qua xdr If32

CHLTQNG 3: TONG QUAN VE XINGHIEP BAO BI AN GIANG33
3.1Gidi thi^u vS Xi nghiep Bao bl An Giang33
3.1.1Qud trinh hlnh thanh va phdt tri^n33
3.1.2Chiic nang va nhigm vp33

3.1.3Thuomg hieu va trp sd ctlaXi nghigp Bao bi An Giang34
3.2Bac di^m t6 churc quan ly tai Xi nghiep Bao bl An Giang34
3.3Cong tdc k6 toan tai Xi nghi^p Bao bi An Giang37
3.3.1To chuc bo may ke toan tai Xi nghiep.•37

3.3.2Cdc ch^ do va chinh sdch kS toan dp dung38
3.3.3Hlnh thdc sd kg todn dp dung tai Xi nghiep38
3.3.4Gidi thieu so luge ve phan m6m ke todn dp dgng tai Xi nghiep39
3.4Tinh hlnh kinh doanh ciia Xi-Xi nghiep Bao bi An Giang)

SVTH: Nguyen Minh Chau - DH10KT

Trang


Hoan thien he th6ng kilm soat npi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.___^
Phu luc 3: Bang de nghj thanh toan.

Mlu so: 05-TT'
(Ban hanh theo QB s6 15/2006/QB-BTC

Ngay 20.03.2006 cua Bo Truong BTC)

XINGBDD^PBAOBi
297 Trin Hung Bao, P.Binh Khanh, Tp.Long Xuyen

BANG BE NGHI THANH TOAN
Ngay

thang

namS6:

KinhGoi:
Toi ten
Biachi
Tkc6:

NOIBUNG

TKNO

TIEN

Tong cng tien h^ng:

(N^ TK1331) Thue gi^ tri gia tang:
Tong cng tien thanh toan:
Bang chit:

KEM THEOBANG KE THANH TOAN

Ngay

NGHdl THANH TOAN
(Ky, hp ten)

thang

nam

KT TRHdNG XNBBK^^ TOAN TRlldNG CTY GlAM B6c XNBB
(Ky.hpten)(Ky.hpten)(K^^hpten)

(Ngudn: Bophqn ke toan -Xi nghiep Bao bi An Giang)

SVTH: Nguyen Minh Chau - DH10KT

Trang


Hoan thien he thong kilm soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang — thu tien tai Xi nghiep Bao bi An Giang.
Phu luc 4: Phieu tap hop chi phi sura chva nam.

CONG TY TNHH MTV XAY LAP AN GIANG
Sonvi:

Tong hop chi phi sua chua, phu tung thay the nam

Klio^n muc

Chi phi

Thong bao sua chfla, thay the.

May moc sin xuat.

Phirong ti^n van chuyen.

Np thong bio ve
Ngay
NguM lap phieu

thing

nam

Giamdoc

(Nguon: Bo phan ke todn — Xi nghiep Bao hiAn Giang)

SVTH: Nguyen Minh Chau - DH10KT

Trang


Hoan thien he th6ng Idem soat noi boGVHD: Ths. Trinh Quoc Viet
Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.______
Phu luc 5: Hop (long mua b^n.

UBNDTINH AN GIANG

C0NG HOA XA HQICHU NGHIA VKET NAM

CONG TY TNHH MTV XAY LAP AGDqc lap - Tv do - Hanh phiic
So: 354./HDMB/2012

HOP BONG MUA BAN
-Can cii Bg Luat Dan Su nam 2005

-Can cii Luat Thuong Mai s6 36/2005/QH11 cba Qu6c Hoi dugc thong qua ngay 14
thang 6 nam 2005 va co hieu luc thi hanh ngay 01 thang 01 nam 2006.
-Can cii chiic nang va nhu cau cua hai ben.

H6m nay ngay 17 thang 12 nam 2012, tai van phong Cong Ty TNHH MTV Xay L5p
An Giang, hai ben g6m co:

BEN MUA: Cong tv TNHH Phuc Ngoc(Goi t5t ^ ben A)
-Dai dif n: Thai Hosing MinhChirc vu: Gidm D6c
-Dia chi: 311A, Ip An Binh, Xa Binh An, H.Chau Thanh, Tinh Kien Giang.

-Ma s6 thul: 1700546325
-Dien thoai: 07703617333Fax: 07730617174
BEN BAN: Cong ty TNHH MTV XSy L3p An Giang

(Goi tat \k ben B)

-Dai diSn: 6ng Tran Van L5mChirc vu: Pho Tong Giam
Doc

(theo giay uy quygn s6: 24/2012/QUQXL ngay 30/06/2012 ciia T6ng Giam D6c

Cong Ty TNHH MTV Xay L5p An Giang)
-Dia chi: 316/1A Tr^n Hung Dao - TP.Long Xuyen - Tinh An Giang

-Ma so thue: 1600220016
-T^ kho^n: 701.10.00.000425.0, tai Ngan h^ng Dau tu & Phdt trien An Giang
-Di^n thoai: 076 384609 - 2211370Fax: (076) 3943400
-Di^n thoai dat hang: (076) 3853459 - 3857571Fax: (076) 3853459
Hai ben thoa thuan, d6ng y ky kSt hop d6ng vdi cac dieu khoan ghi dudi day:

DIEU1: M^C DICH CUA HgfP DONG
- Ben A dong y mua va ben B dong y bin s^n pham bao PP do ben B san xuat,
thong qua don dat hang cua ben A blng Fax hoac dien thoai, theo so krong, chat
luong, quy each va chung loai hang hoa cu the.

SVTH: Nguyen Minh Chau - DH10KTTrang


Hoan thien he thing kilm soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang - thu tign tai Xi nghiep Bao bi An Giang.

STT

San pham

BVT

Si
luwng

Don gia (chua

bao glm VAT

Thanh tien

(VND)

10%)
1

-•

- Bao PP mau trang trang mang

Cai

20.300

5.100

103.530.000

65x110 ( 1 cm); 120gr (3gr) - In
1 mat 2 mau (mark Bot ca Phiic

Ngpc)
10.353.000

ThueVAT10%
Cai

Cong

20.300

113.883.000

Bang chu: Mot tram miiod ba tricu tarn tram tarn mum ba ngan dong

DIEU 2: CHAT LU0NG SAN PHAM.
Chat lugng san pham theo mau bgn B da cung cap cho bgn A.

DEEU 3: PHUONG THU"C THANH TOAN.
-Bia digm giao hang: bgn B giao hang tai kho cua bgn A ^Cang ca Tic Cau, CMu
Thanh, Kign Giang). Chi phi boc hang tir phuong tien xuong dia chi cua bgn A se
do bgn A chiu (kg ca chi phi luu phucmg tipn do xgp d5 ch3m).
-Thai gian giao nhan: Bgn B giao hang cho bgn A ngay 18 - 19/12/2012.
-Bgn A co trach nhiem kiem tra hang hoa, ky bien ban nh|n hang va hoa dan tai

chinh vdi bgn B khi nhan hang vk duac xem la chiing tir hcrp le dg thanh toan tign
hang.Bgn B khong chiu trach nhiem nhung phat sinh sau khi da thuc hien xong
viec giao hang va khong dong y viec tra lai hang.

DIEU 4: PHUONG THlTC THANH TOAN.
-Hinh thuc thanh toan: bang tien mat hoac chuygn khoan.
-Ben B dong y dong y ban san pham cho bgn A theo phuong thuc tra cham trong
vong 07 ngay, kg tir ngay nhan hang.

-Ngu dgn han thanh toan ma bgn A chua thanh toan thl bgn B ngimg dot giao
hang tigp theo dg cha thanh toan, d6ng then bgn A chip nhan chiu rniic lai suit
qu^ h^n thanh toan bang 1,5 Ian lai suat hien hanh do ngSn hang nha nude quy

dinh (lai suit trgn duac tinh s6 tign na qua h^n thanh toan). S6 ngay trg han nay
bgn A khong duac keo dai qua 30 ngay tigp theo kg tir ngay trg han. Ngu bgn A c6
tinh vi pham buoc 16ng bgn B phii dua ra ca quan phap luat giai quygt.

DIEU 5: QUYEN VA NGHLA VU CAC BEN TRONG HOfP DONG.
5.1 So' huu va bao hiem hang hoa:

-Quyln sir huu hang hoa duac chuygn tir bgn B sang bgn A kg tir thin diem
hang hoa duac hoc d& khoi phuang tien van chuygn cua Bgn B.

-Moi bgn co trach nhiem ghi lai viec giao hang bang bign ban, ta bao higm
hang hoa va tai san cha minh kg tu thiri digm chuygn giao sir huu.

SVTH: Nguyen Minh ChSu - DH10KT

Trang


Hoan thien he th6ng kilm soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang - thu tiln tai Xi nghiep Bao bi An Giang.^_
5.2Quyen va nghia vu:

-Bat hang cho ben B thong qua don dat hang goc, hoac bang Fax.

-Cung cap cho ben B ban sao giay phep dang ky kinh doanh va nhftng gily to lien
quan.

-Thuc hien viec mua hang dung theo dieu 1, va thanh toan tien hang cho ben B
dung quy dinh tai dieu 4 cua hop dong nay.
-Cam ket nhan du so hang ma ben B da dat, neu khong thuc hien dung thi phai

chiu bli thubng 70% gia tri s6 luqng cua don hang da dat.
BenB:
-Xac nhan don gia, so luqng, chat luqng, quy each theo moi don hang de lam co
so thanh toan.
-Cung ling kip thai hang hoa cho ben A theo dieu 1 cua hop d6ng nay.

-Ben B khong chiu trach nhiem vl s6 luqng hing tin kho cua ben A.

BIEU 6: GIAIQUYET TRANH CHAP VA CAC BEEU KHAON3 KHAC.
- Hai ben cam k^t co trach nhiem thuc hien diing cac dieu khoan ghi trong hqp dong

nay va khong ben nao ta y thay d6i nqi dung cua hqp dong.
-Trong qua trinh thqc hien, n^u ben nao gap kho khan, trd pgai thi phai bao cho

ben kia bi6t trudc 02 ngay d6 chng nhau giai quy^t trSn tinh thSn thuong luqng hqp
tac, va bat ky su thay doi nao lien quan den n6i dung cua hqp dong se duqc thoa

thuan bln^ van ban co chS ky vk dong dlu cua hai ben: Neu bSn nao vi pham ma gay
thiet hai ve kinh tS cho ben kia thi phai b6i thucmg theo phap lenh hiqn hanh.
-Trong trubng hqp ca hai ben khong di d&i th6ng nhSt thi se nhb den su phan
xii ciia Toa an Kinh te - Toa an Nhan dan tinh An Giang va quyet dinh nay duqc coi
la cu6i cung co hieu luc vdi ca 2 ben. Tit ca cac phi tin lien quan din viec phan xu
ciia toa Kinh te - Toa an Nhan din tinh An Giang se do ben thua kien chi tra.

-Hqp dong nay duqc l$p thanh 6 ban, cd gid tri nhu nhau, ben A gift 2 ban, ben
B gift 4 ban, va co hiSu luc ke tir ngay ky. Hqp dong coi nhu duqc thanh ly sau khi
hai ben thuc hien diing trach nhiqm va nghia vu cac dilu khoin tren.

BAIBIEN BEN ABAI BEEN BEN B

(Nguon: Bo phdn ke toan - Xi nghiep Bao bi An Giang)

SVTH: Nguyen Minh Chau - DH1OKTTrang


Hoan thien he th6ng kiem soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.
Phu luc 6: Phieu thu.——

Don vi: Cong Ty TNHH Mpt Thanh Vien Xay Lip An Giang
M^us^* 01-TT

Dia chi: 315/ 1A Tran Hnng Dao, P.My Long, Tp.Long Xuyen

p,,, h^nh ^o QB s^ 15/2OO6/QD-BTC

PHIEU THU S6-Ngay 20.03.2006 cua BO TniongBTC)
Ngay

thing

namC0:

Quyin s6:
Hgvitenngu&inoptign:
Dia chi:
Ly donop:
S6ti6n:

Viltbingchu:

Kem theochiing tit goc

Ngay
NgnM lap phieu
(Ky.hpten)

Ngnoi nOp tien
(Ky, ho ten)

Thu quy
(Ky.hgten)

thang

Ke toan truffng

(Ky,hgten)

nam

Giim Doc
(Ky, ho ten)

(Nguon: Bophdn ke todn —Xi nghiep Bao bi An Giang)

SVTH: Nguyen Minh Chau - DH10KTTiang

Hoan thien he th6ng kilm soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.
Phu luc 7: Ban cau hoi tim hieu he thong kiem soat noi bo.
Thtra Anh/chi.
Toi ten: Nguyin Minh Chau. Sinh vien Khoa KT-QTKD truomg Dai hoc An Giang. Toi
dang thuc tap tai don vi minh de thuc hien de tai: "Hoan thien he thong kiem soat noi bo
chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang", toi can mqt vai thong tin
de tim hieu ve he thong kiem soat cfia don vi thong qua bang cau hoi duoi day, nhfing

thong tin dong gop ciia Anh/chi la rlt cln thi^t de toi co thS hoan thanh tot de tai nay.
Rat mong Anh/chi co the danh chut thai gian de dong gop y kien. Xin chan thanh cam
an!

Bang cau hoi phong van tim hieu ve:

"He thong Idem soat noi bo tai Xi nghiep Bao bi An Giang".

Cau hoi

CO

KHONG

GHI
CHU

Moi truirng kiem soat

1) Don vi co ban hanh quy tic dao diic chung cho toan
dan vi khong?

2) Giam doc co luon de cao gid tri dao due trong cong viec

hang ngay khong?
3) Giam doc co gan rui va tro chuyen vdi nhan vien sau

gia lam viec khong?
4) Dan vi c6 ban hanh noi quy lao dong khong?
5) Cac nhan vien co quyen gop y kien ve nhfing sai pham
trong cong viec len cap tren khong?
6) Cac nhan vien co dam bao ve nang luc de hoan thanh

t6t c6ng vi$c duqc giao khong?
7) Dan vi co to chfic boi dufing ky nang cho nhan vien
khong?
8) Dan vi co to chuc ban kiem soat khong?
9) Ban kiem soat co t6 chuc hop de kilm tra tinh hinh
thudng xuyen khong?
10) Giam doc co de ra ke hoach kinh doanh hang nam de
toan dan vi phan dau dat duqc ket qua khong?
11) Giam doc co thuc hien dung yeu cau ve tinh trung

SVTH: Nguyen Minh Chau - DH10KT

Trang

j


Hoan thien he fh6ng ki&n soat noi boGVHD: Ths. Trinh Qu6c Viet
Chu trinh ban hang — thu tien tai Xi nghiep Bao bi An Giang.

thuc va hop ly ciia bao cao tai chinh khong?
12) Cac nhan vien co bi ap lire do cong viec qua nhieu

khong?
13) Don vi co t6 chuc bo may quan ly d^y du khong?
14) Phan cong viec co bi trung lap giua cac nhan vien

khong?
15) Cac nhan vien co hieu ro ve cong viec va trach nhiem
cua minh trong don vi khong?
16) Bon vi co ban hanh chinh sach tuyen dung nhan su

khong?
17) Don vi co ban hanh ch6 do khen thuong va ky1 luat

nhan vien khfing?
Danh gia riii ro
1) Don vi co xac dinh muc tieu kinh doanh hang nam
kh6ng?
2) Don vi co xac dinh duqc rui ro xay ra trong kinh doanh

bi tac dqng ben ngoai va ben trong don vi khdng?
3) Don vi co nhiing bifn phap de han che nhung nii ro
khong?
Hoat dong kiim soat
1) Don vi c6 ap dung bi^n phap bat kiem nhiem trong
phan chia trach nhiem giua cac nhdn vien khong?

2) Don vi co sit dung phan m6m kS toan trong xu ly

nghiep vu khong?
3) Phan mem ke toan co chiic nang phan quyen truy cap

va xut ly nghiep vu khong?
4) Phan mdm ke toan co duqc bao tri thuong xuydn

khong?
5) Cac chiing tit, s6 sach co duqc danh s6 lien tac va ghi
chep diing quy dinh khong?
6) Giam doc co thuc Men liy quyen cho nhdn vidn phe
duyet nghiep vu khi giam d6c khong co mat khong?

SVTH: Nguyen Minh Chau - DH10KT

Trang


Hoan thien he th6ng kilm soat npi boGVHD: Ths. Trinh Quoc Viet
Chu trinh ban hang - thu tien t^d Xi nghiep Bao bi An Giang.
7) He thong so sach va bao cao c6 dupe luu giu c^n than

khong?
8) Don vi co ti6n hanh kiem ke tai san, hang t6n kho va

tiSn mat dinh ky khong?
9) Bern vi co bien phap bao ve tai san khong?
10) Nhan vien co dupe quyen kiem tra cong viec nhan

vien khac khong?
11) Don vi co doi chieu so sach tong hop vii chi tiet dinh

ky khong?
Thong tin va truyen thong
1) Cac thong tin va quy dinh tu cap tren co dupe truyen

dat kip thbi cho cac nhan vien khong?
2) Don vi co cap nhat day du va kip thai ve nhung quy
dinh cua phap luat v6 chg dp kS toan khong?
3) Cac hu^ng din ve xu ly nghiep vp, so do ke to^n va lap
b^o cao dupe truySn dat day du den nhan vien khong?
Giam sat

1) Don vi cd tiep thu nhung y kien dong gop cua kh^eh
hang hay nha cung cSp khong?
2) Don vi co tin hanh kilm tra cac bdo cao dS phdt hien
nhung bien dong bat thuong khong?
3) Don vi co thue kiem toan dc ISp de kiem toan dinh ky
khong?

SVTH: Nguyen Minh Chau - DH10KT

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1


Hoan thien he thdng kim soat npi boGVHD: Ths. Trinh Quoc Viet
Chu trinh ban hang - thu tien tai Xi nghiep Bao bi An Giang.
Phu luc 8: Ban cau hoi tim hieu chu trinh ban hang - thu tien.

*~~

~~

Bang cau hoi tim hieu:

"Kiem soat noi bo chu trinh ban hang - thu tien tai Xi nghiep Bao bi
An Giang".

1.Quy trinh va so d6 cua chu trinh ban hang - thu tiSn tai Xi nghiep diin ra nhu th6
nao?
2.Cac chinh sach ban hang ma Xi nghiep dang ap dung?, khach hang thanh toan

tien cho Xi nghiep theo phuong thiic nao?
3.Cac mat hang ma Xi nghiep dang kinh doanh la gi?
4.C^c hoat dong chinh trong chu trinh ban hang - thu tien cua Xi nghipp g6m nhung

gi?
5.Cac chiinj^ tir nao dupe sir dung trong chu trinh ban hang - thu tiSn cua Xi

nghiep?, so luong moi chung tit la bao nhieu?
6.Trinh hr luan chuyen chiing tir trong chu trinh ban hang - thu ti6n ra sao?
7.C^c tai khoan ke todn nao xi nghi^p sir dung de theo doi chu trinh b^n hang - thu

ti&i?
8.Xi nghiep t6 chic theo doi no phai thu theo c^ch nao?
9.Xi nghiep theo doj ngr pHi thu blng nhiing bao cao nao?, bao c^o no phai thu
lap bang tay hay bang phan mem?
10.Xi nghiep ghi ch^p cac nghiep vu vao s6 sach b^ng thu cong hay bang phan
mem ke toan?, phan mem ke toan ten gi?

11.Trong chu trinh ban hang - thu tien thi Xi nghi^p ap dung nhflng thu tuc kiem
so^t nao de xii ly nghiep vp trong cac hoat dQng cua chu trinh?
12.Cac thu tuc kiem soat chung nao dupe su dpng trong viec phan chia cong viec
cua chu trinh ban hang - thu tiSn?

13.Cdc thu tuc kilm soat ling dpng nao dupe ap dvmg trong chu trinh ban hang - thu
tien khi xut ly tren may tinh?
14.H^ thong bao cao ciia Xi nghiep dang ap dung g6m nhiing loai b^o c^o nao?

SVTH: Nguyen Minh Chau - DH1OKTTrang