{"id":9047,"date":"2024-03-26T16:57:43","date_gmt":"2024-03-26T09:57:43","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9047"},"modified":"2025-11-07T14:16:21","modified_gmt":"2025-11-07T07:16:21","slug":"ke-toan-mua-hang-la-gi-nghiep-vu-va-quy-dinh-lien-quan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-mua-hang-la-gi-nghiep-vu-va-quy-dinh-lien-quan\/","title":{"rendered":"K\u1ebe TO\u00c1N MUA H\u00c0NG L\u00c0 G\u00cc? NGHI\u1ec6P V\u1ee4 V\u00c0 QUY \u0110\u1ecaNH LI\u00caN QUAN."},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><i><span style=\"font-weight: 400;\">\u00a0Trong s\u1ed1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, k\u1ebf to\u00e1n mua h\u00e0ng \u0111\u00f3ng vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, vi\u1ec7c mua h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed li\u00ean quan \u0111\u1ebfn mua h\u00e0ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 s\u1ef1 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n mua h\u00e0ng \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, tinh t\u1ebf v\u00e0 s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u r\u1ed9ng v\u1ec1 quy tr\u00ecnh mua s\u1eafm, qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 theo d\u00f5i chi ph\u00ed. Do \u0111\u00f3, trong b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n h\u00e3y c\u00f9ng Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS \u0111i s\u00e2u v\u00e0o kh\u00e1m ph\u00e1 t\u1ea7m quan tr\u1ecdng v\u00e0 nh\u1eefng nguy\u00ean t\u1eafc c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng.\u00a0<\/span><\/i><\/p>\n<h5><strong>1.K\u1ebf to\u00e1n mua h\u00e0ng:\u00a0<\/strong><\/h5>\n<p><span style=\"font-weight: 400;\">1.1. \u0110\u1ecbnh ngh\u0129a:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng, x\u00e1c minh v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed, c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong k\u1ebf to\u00e1n mua h\u00e0ng, m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua h\u00e0ng \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i chi ph\u00ed, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n , v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.2. T\u1ea7m quan tr\u1ecdng:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n mua h\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u00f3 gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t chi ph\u00ed :B\u1eb1ng c\u00e1ch theo d\u00f5i ch\u1eb7t ch\u1ebd c\u00e1c giao d\u1ecbch mua h\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n t\u00edch v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, t\u1eeb \u0111\u00f3 t\u00ecm ra c\u00e1ch \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: Vi\u1ec7c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c gi\u00fa doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u00ea v\u00e0 k\u1ebf to\u00e1n ,tr\u00e1nh ph\u1ea1t v\u00e0 ki\u1ec3m to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n: K\u1ebf to\u00e1n mua h\u00e0ng gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ra quy\u1ebft \u0111\u1ecbnh kinh doanh: Th\u00f4ng tin t\u1eeb k\u1ebf to\u00e1n mua h\u00e0ng cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng, gi\u00fap l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh th\u00f4ng minh h\u01a1n.\u00a0<\/span><\/li>\n<\/ul>\n<h5><strong>2. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng:<\/strong><\/h5>\n<p><span style=\"font-weight: 400;\">2.1. Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch mu h\u00e0ng:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n mua h\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm c\u1ee7a doanh nghi\u1ec7p di\u1ec5n ra m\u1ed9t c\u00e1ch tr\u01a1n tru v\u00e0 hi\u1ec7u qu\u1ea3. M\u1ed7i khi doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh mua h\u00e0ng, nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 ph\u1ea3i th\u1ee5c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p chi ti\u1ebft: M\u1ed7i giao d\u1ecbch mua h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p c\u1ea9n th\u1eadn v\u1edbi t\u1ea5t c\u1ea3 th\u00f4ng tin li\u00ean quan nh\u01b0 ng\u00e0y mua, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 c\u1ea3, v\u00e0 nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i chi ph\u00ed: Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n mua h\u00e0ng v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n: \u0110\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec1u ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3: Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho nahf cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u00fang h\u1ea1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o: Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o mua h\u00e0ng \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.2. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c minh th\u00f4ng tin: Ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u01b0 t\u00ean nh\u00e0 cung c\u1ea5p, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 c\u1ea3 v\u00e0 ng\u00e0y giao d\u1ecbch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng sai s\u00f3t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c: L\u00e0m vi\u1ec7c ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn mua h\u00e0ng v\u00e0 kho v\u1eadn \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin giao h\u00e0ng v\u1edbi h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: \u00c1p d\u1ee5ng\u00a0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a qu\u00e1 tr\u00ecnh x\u00e1c minh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy tr\u00ecnh: Tu\u00e2n theo quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1eed l\u00fd m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt d\u1eef li\u1ec7u: \u0110\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 th\u00f4ng tin \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.3. Ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch mua h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch mua h\u00e0ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n mua h\u00e0ng.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp ng\u00e2n s\u00e1ch: X\u00e1c \u0111\u1ecbnh ng\u00e2n s\u00e1ch mua h\u00e0ng d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i chi ph\u00ed: Gi\u00e1m s\u00e1t chi ph\u00ed mua h\u00e0ng th\u1ef1c t\u1ebf so v\u1edbi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u1ecbnh, ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n l\u1ec7ch.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3: \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch th\u00f4ng qua vi\u1ec7c so s\u00e1nh gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh: \u0110\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch ho\u1eb7c c\u1ea3i thi\u1ec7n quy tr\u00ecnh mua h\u00e0ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o qu\u1ea3n l\u00fd: Cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh chi ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch mua h\u00e0ng cho ban qu\u1ea3n l\u00fd, gi\u00fap h\u1ecd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh ch\u00ednh x\u00e1c.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.4. B\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u mua h\u00e0ng:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u mua h\u00e0ng l\u00e0 nhi\u1ec7m v\u1ee5 cu\u1ed1i c\u00f9ng nh\u01b0ng kh\u00f4ng k\u00e9m ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c c\u1ee7a\u00a0 k\u1ebf to\u00e1n mua h\u00e0ng.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u: Thu th\u1eadp v\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn mua h\u00e0ng t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch xu h\u01b0\u1edbng: S\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n t\u00edch xu h\u01b0\u1edbng mua h\u00e0ng, nh\u1eadn di\u1ec7n c\u00e1c m\u00f9a v\u1ee5 ho\u1eb7c thay \u0111\u1ed5i trong nhu c\u1ea7u mua s\u1eafm.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 nh\u00e0 cung c\u1ea5p: \u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed nh\u01b0 gi\u00e1 c\u1ea3, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, v\u00e0 th\u1eddi gian giao h\u00e0ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u01a1 h\u1ed9i ti\u1ebft ki\u1ec7m: T\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed th\u00f4ng qua vi\u1ec7c \u0111\u00e0m ph\u00e1n gi\u00e1 c\u1ea3 ho\u1eb7c t\u00ecm ki\u1ebfm nh\u00e0 cung c\u1ea5p m\u1edbi.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o qu\u1ea3n l\u00fd: Chu\u1ea9n b\u1ecb c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng \u0111\u1ec3 cung c\u1ea5p c\u00e1c th\u00f4ng tin cho ban qu\u1ea3n l\u00fd, gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh mua h\u00e0ng v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.\u00a0<\/span><\/li>\n<\/ul>\n<h5><strong>3. Quy tr\u00ecnh k\u1ebf to\u00e1n mua h\u00e0ng:<\/strong><\/h5>\n<p><img decoding=\"async\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2021\/11\/nghie%CC%A3%CC%82p-vu%CC%A3-ke%CC%82%CC%81-toa%CC%81n-ba%CC%81n-ha%CC%80ng-ta%CC%A3i-doanh-nghie%CC%A3%CC%82p.png\" \/><\/p>\n<p><span style=\"font-weight: 400;\">3.1. Nh\u1eadn \u0111\u01a1n \u0111\u1eb7t h\u00e0ng:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u1ea7n mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, b\u1ed9 ph\u1eadn mua h\u00e0ng s\u1ebd t\u1ea1o ra m\u1ed9t \u0111\u01a1n h\u00e0ng v\u00e0 g\u1eedi cho nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.2. X\u00e1c nh\u1eadn \u0111\u01a1n h\u00e0ng:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p x\u00e1c nh\u1eadn \u0111\u01a1n h\u00e0ng v\u00e0 th\u1eddi gian giao h\u00e0ng. K\u1ebf to\u00e1n mua h\u00e0ng c\u1ea7n theo d\u00f5i qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng \u0111\u01a1n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn ch\u00ednh x\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.3. Nh\u1eadn h\u00e0ng v\u00e0 ki\u1ec3m tra:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, b\u1ed9 ph\u1eadn kho s\u1ebd ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a so v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.4. L\u1eadp phi\u1ebfu nh\u1eadp kho:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u, phi\u1ebfu nh\u1eadp khi s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c nh\u1eadn h\u00e0ng v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.5. Ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n mua h\u00e0ng ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0 phi\u1ebfu nh\u1eadp kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.6. Ghi ch\u00e9p v\u00e0o s\u1ed5 k\u1ebf to\u00e1n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 phi\u1ebfu nh\u1eadp kho s\u1ebd \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u00fang t\u00e0i kho\u1ea3n v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.7. Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n mua h\u00e0ng c\u1ea7n theo d\u00f5i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o r\u1eb1ng kh\u00f4ng c\u00f3 kho\u1ea3n n\u00e0o qu\u00e1 h\u1ea1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3.8.\u00a0 B\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o mua h\u00e0ng \u0111\u1ecbnh k\u1ef3 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 mua h\u00e0ng v\u00e0 t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i c\u1ea3i thi\u1ec7n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh tr\u00ean gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch mua h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">Ngo\u00e0i ra \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, nhi\u1ec1u k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting gi\u00fap ng\u01b0\u1eddi d\u00f9ng qu\u1ea3n l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng ch\u00ednh nh\u01b0 l\u1eadp b\u00e1o c\u00e1o, l\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5. Ngo\u00e0i ra, ph\u00e2n h\u1ec7 c\u00f2n h\u1ed7 tr\u1ee3 theo d\u00f5i, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i, theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu theo t\u1eebng kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/em><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd nh\u00e0 cung c\u1ea5p: L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, c\u00e1c ph\u01b0\u01a1ng th\u1ee9c giao h\u00e0ng, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd gi\u00e1 mua: L\u01b0u c\u00e1c b\u00e1o gi\u00e1 c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p v\u00e0 t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a. C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. Cho ph\u00e9p so s\u00e1nh gi\u00e1 b\u00e1o c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p, c\u00e1c gi\u00e1 b\u00e1o theo th\u1eddi gian.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd y\u00eau c\u1ea7u mua h\u00e0ng theo \u0111\u01a1n h\u00e0ng b\u00e1n, theo l\u1ec7nh s\u1ea3n xu\u1ea5t, theo t\u1eebng \u0111\u1ea7u c\u00f4ng vi\u1ec7c. Cho ph\u00e9p duy\u1ec7t\/ kh\u00f4ng duy\u1ec7t y\u00eau c\u1ea7u mua theo c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho. L\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p cho nh\u1eefng y\u00eau c\u1ea7u mua \u0111\u01b0\u1ee3c duy\u1ec7t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd y\u00eau c\u1ea7u mua h\u00e0ng theo \u0111\u01a1n b\u00e1n h\u00e0ng, theo l\u1ec7nh s\u1ea3n xu\u1ea5t, theo t\u1eebng \u0111\u1ea7u c\u00f4ng vi\u1ec7c. Cho ph\u00e9p duy\u1ec7t\/ kh\u00f4ng duy\u1ec7t y\u00eau c\u1ea7u mua theo c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho. L\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p cho nh\u1eefng y\u00eau c\u1ea7u mua \u0111\u01b0\u1ee3c duy\u1ec7t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng v\u00e0 c\u00e1c h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i h\u00e0ng mua b\u1eb1ng VN\u0110 v\u00e0 ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp \u0111\u01a1n h\u00e0ng mua c\u00f3 th\u1ec3 l\u1eadp tr\u1ef1c ti\u1ebfp ho\u1eb7c l\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng. Qu\u1ea3n l\u00fd t\u1eebng \u0111\u01a1n h\u00e0ng mua trong n\u01b0\u1edbc v\u00e0 \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u. T\u00ednh c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c. T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i h\u00e0ng theo c\u00e1c ti\u00eau th\u1ee9c kh\u00e1c nhau: s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 ti\u1ec1n, tr\u1ecdng l\u01b0\u1ee3ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp h\u00e0ng: theo d\u00f5i h\u00e0ng nh\u1eadp kho theo phi\u1ebfu nh\u1eadp kho ho\u1eb7c l\u00e0 nh\u1eadp kho theo h\u00f3a \u0111\u01a1n (h\u00f3a \u0111\u01a1n ki\u00eam phi\u1ebfu nh\u1eadp kho)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i h\u00e0ng tr\u1ea3 l\u1ea1i nh\u00e0 cung c\u1ea5p trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p do h\u00e0ng kh\u00f4ng \u0111\u1ea1t ti\u00eau chu\u1ea9n, tr\u1ea3 h\u00e0ng tr\u01b0\u1edbc khi nh\u1eadn h\u00f3a \u0111\u01a1n ho\u1eb7c sau khi nh\u1eadn h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai th\u00e1c b\u00e1o c\u00e1o: B\u00e1o c\u00e1o mua h\u00e0ng, s\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng, b\u1ea3ng k\u00ea c\u00e1c d\u1ecbch v\u1ee5 h\u00e0ng h\u00f3a mua v\u00e0o, b\u1ea3ng k\u00ea, b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00e1c \u0111\u01a1n h\u00e0ng\/ h\u1ee3p \u0111\u1ed3ng mua v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o kh\u00e1c li\u00ean quan theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. <\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u00a0Trong s\u1ed1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, k\u1ebf to\u00e1n mua h\u00e0ng \u0111\u00f3ng vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, vi\u1ec7c mua h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed li\u00ean quan \u0111\u1ebfn mua h\u00e0ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 s\u1ef1 c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c c\u00f4ng [&hellip;]<\/p>\n","protected":false},"featured_media":13487,"template":"","article_category":[10],"class_list":["post-9047","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13487"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9047"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}