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CHU TRNH DOANH THU

B PHN LIN QUAN

CHNG T S DNG

S, BO CO

CC HOT NG KINH T

V D THC T

I. CHU TRNH DOANH THUChu trnh doanh thu gm cc nghip v k ton ghi nhn nhng s kin pht sinh lin quan n vic to doanh thu v thanh ton.

M HNH REARESOURCE EVENT t hng Hng ho Xut kho AGENT

Khch hng

Ti khon

Giao hng

Nhn vin

Bn hngThu tin

I. CHU TRNH DOANH THU Trong chu trnh doanh thu, cc thng tin cn cung cp:

Xut kho, giao hng, thu tin khch hng

Kh nng phc v khch hng ca NVBH, mc hi lng ca khch hng.

II. CC B PHN LIN QUAN

B phn bn hng B phn tn dng B phn ti v B phn kho hng

B phn lp ho n B phn k ton phi thu B phn gi s ci B phn th tn B phn th qu

B phn gi hngB phn nhn hng

2.1. B PHN BN HNG Giao dch, m phn trc tip vi khch hng v cc iu kin bn hng, thanh ton, gim gi hng bn Nhn cc n t hng ca khch hng, lp Lnh bn hng.

2.2. B PHN TN DNG Trong hot ng bn chu, kim tra v chp thun cc iu kin bn chu, iu kin thanh ton cho khch hng. Trong x l xa n phi thu, xem xt bng Phn tch khon phi thu theo thi hn n nhm kim tra chnh sch n cho tng khch hng, xc nh d phng phi thu kh i cho doanh nghip.

2.3. B PHN TI V L ngi chp nhn cui cng cc chng t ghi nhn cc nghip v hng b tr li hoc gim gi hng bn trc khi y quyn cho b phn lp ha n lp cc Credit Memo.

2.4. B PHN KHO HNG Qun l hng trong kho.

Hch ton hng ha nhp xut tn theo s lng vo th kho trn c s cc chng t nhp xut kho. Gi bo co kho km theo cc chng t nhp xut v cho b phn k ton.

2.5. B PHN GI HNG Chuyn hng trc tip hoc thu cc n v vn ti vn chuyn hng cho khch hng. c phn chia c lp vi b phn kho hng tng cng tnh kim sot ni b vi hng tn kho.

2.6. B PHN NHN HNG Nhn v kim tra hng b tr li, ghi nhn chng loi, s lng nhn trn phiu nhp kho.

2.7. B PHN LP HO N Lp ha n cn c trn vic kim tra, i chiu cc chng t lin quan n vic bn hng.

Lu ha n theo tn, m khch hng.

2.8. B PHN K TON PHI THU Gi v ghi chp s chi tit phi thu khch hng. Lp cc Bo co khch hng v bo co Phn tch khon phi thu theo thi hn n.

2.9. B PHN GI S CI Gi v ghi chp s ci. Lp bo co tng hp.

2.10. B PHN TH TN Nhn v m Check thanh ton. Lp bn k Tin thanh ton (Remittance List). B phn ny cn c lp vi b phn th qu v c hai cng tham gia bo qun ti sn l Check thanh ton.

2.11. B PHN TH QU

Nhn tin thanh ton ca khch hng.

Thc hin cc th tc gi tin vo ngn hng.

III. CHNG T S DNG

n t hng Lnh bn hng Phiu giao hng Ho n vn chuyn

Bin lai, bin nhn Th, v Phiu thu Chng t ghi c Phiu xut kho

Ho n bn hngGiy bo tr tin

3.1. N T HNG

Do ngi mua lp v gi cho doanh nghip.

3.2. LNH BN HNG L chng t ni b do b phn bn hng lp, cho php cc b phn lin quan thc hin vic xut kho, giao hng cho khch hng. N bao gm cc m t hng ha hoc dch v, s lng, gi bn; cc thng tin khc v ngi mua (tn, a ch giao hng). Nu bn chu, lnh bn hng s c chuyn sang b phn tn dng xt duyt. Sau khi c chp thun, thng tin v lnh bn hng c gi cho: - Kho lm cn c xut kho (Packing slip). - Cho khch hng xc nhn t hng c chp nhn (Order Acknowledgment). - Cho b phn k ton, b phn lp ha n thng bo v lnh bn hng.

3.3. PHIU XUT KHO Do b phn kho lp trn c s lnh bn hng c ph duyt.

3.4. PHIU GIAO HNG Do b phn giao nhn hng ha lp. L c s xc nhn khch hng nhn hng, chp nhn thanh ton. Cng c th dng phiu xut kho kim vn chuyn thay cho phiu giao hng. Cc phiu ny phi ghi s ca lnh bn.

3.5. HO N VN CHUYN S dng khi doanh nghip thu dch v vn chuyn. Vn n l chng t giao nhn hng gia b phn gi hng v ngi vn ti. Bao gm cc thng tin lin quan ti khch hng gi nh: chng loi, s lng hng, trng lng hng.

3.6. HO N BN HNG c lp cn c trn vic kim tra, i chiu cc chng t lin quan n vic bn hng. c lp lm nhiu lin. Ho n phi c nh s trc nhm mc ch kim sot.

3.7. GIY BO TR TIN L chng t gi cho ngi mua km ha n bn hng hoc gi km bo co khch hng hng thng. Khi thanh ton, khch hng s gi li giy bo tr tin km theo tin thanh ton nhm mc ch gip ngi bn ghi chnh xc ngi thanh ton, s tin v ni dung thanh ton. Thng thng Check thanh ton v giy bo tr tin c nhn v phn loi ban u bi b phn th tn.

3.8. BIN LAI, BIN NHN Trong nghip v bn hng thu tin ngay, hoc cc giao dch gi tr thp, doanh nghip thng dng bin lai, bin nhn, phiu tnh tinthay cho cc ha n bn hng.

3.9. TH, V L mt hnh thc c bit khc ca chng t ghi nhn doanh thu.

3.10. PHIU THU, GIY BO C

Ghi nhn vic khch hng thanh ton cho doanh nghip cc khon n

3.11. CHNG T GHI C Ghi nhn cc khon iu chnh gim ti khon phi thu hoc do ghi s sai. Mt lin c gi cho ngi mua trong trng hp hng b tr li hoc gim gi hng bn.

IV. S Nht k bn hng Nht k gim gi hng bn. Nht k thu tin S chi tit khch hng.

V. BO COTrong chu trnh doanh thu, cc bo co k ton c phn ra thnh ba loi theo mc tiu: Cung cp thng tin cho vic kim sot hot ng x l ca chu trnh. Cung cp thng tin lin quan ti vic x l cc nghip v k ton c th trong chu trnh. Cung cp thng tin theo nhu cu ngi s dng nhm phc v cc quyt nh iu hnh hot ng.

Hat ng

Bng k cc hot ng / s kin trong k

Phn tch cc hat ng theo i tung /ngun lc lin quan

Bng k bn hng T ngyn.. SH Ngy KH Gi tr 001 12/3 ABC 1,000 002

Bo co bn hng theo KH T ngy.n. KH SH Ngy Gi tr ABC 001 12/3 1,000 . 002 15/3 3,000 EFG 023 20/3 4,000

Cc bng k n hng ,bn ,xut kho ,giao hng thu tin

Cc bng k n hng, bn, xut kho, giao hng, thu tin

Bo co cc hot ng theo khch hng nhn vin hng ha

Bo co cc hot ng theo khch hng, nhn vin hng ho

Cc i tng/ngun lc

Danh sch cc i tng /ngun lc s dng

Bo co tnh trng cc i tng /ngun lc

Danh mc hng tn khoKho M HH Tn VT im H

Bng k hng tn kho Ngy Kho M HH SLtn A PC-03 100 A PC-04 50 Gi tr 1,000,000 500,000

1 2

PC-03 PC-04

B C

Ci Ci

90 10

Cc bng k khai hng ho, khch hng, NVBH...

Bo co tnh hnh KH, tn kho, d n KH, phn tch tui n

VII. CC HOT NG KINH T TRONG CHU TRNH DOANH THULp ho n bn hng Theo di n phi thu. Nhn tin thanh ton.

Nhn v x l yu cu t mua hng ca khch hng.1

Xut kho, gi hng cho khch hng.

4 3

2

IU CHNH QA TRNH BN HNG Hng bn b tr li Gim gi hng bn Chit khu thng mi Quy trnh s nh th no

Nhn v x l yu cu t hng ca khch hngKhch hngH

Ti BP x l HH

Xt duyt v lp LBH LBH

H

LBH

A

BP giao hng

BP lp ha n

Kho hng

Tham gia vo hot ng nhn, x l nhn n t hng c 2 b phn l: - B phn bn hng. - B phn xt duyt bn hng, xt duyt tn dng. Chng t ghi nhn hot ng ny bao gm: - n t hng. - Lnh bn hng. Lu : ty theo c im hot ng, yu cu qun l, yu cu kim sot phn chia trch nhim cho cc phng ban - nhn vin v phn quyn trn h thng.

Xut kho, gi hng cho khch hngKho hng B phn giao hng BP x l H Phiu ng gi

PXK

Kim tra ghi nhn hng xut

Lp phiu giao hng , vn n

Phiu ng gi

Vn n

PXK

Vn nPXKN

PGH Hng vn ti , Khch hng

BP lp ha n

Lu Lnh bn hng c th s dng lm phiu xut kho. Giy gi hng cng c th l bn sao ca Packing slip hoc c th l vn n (Bill of lading). Trng hp cn thit c th lp Bng k chi tit ng gi hng ha. B phn gi hng/ giao nhn hng cn c lp vi b phn kho. Ty theo c im v yu cu qun l, k ton c th in phiu xut kho.

Lp ho n bn hng Theo di n phi thuK ton bn hngBP x l H BP giao hng K ton kho PXK

LBH

PXK

PGH

Kin tra lp ha n ,ghi NKBH

Ghis chi tit HTK NKBH B-2

S CT HTKPGH LBH Ha n

A-2

PXK

Ct nh khon

N Khch hng

N

B-2

K ton phi thu A-2 Ha n

K ton tng hp B-2

NKBH

Ct nh khon

Ghi s chi tit n phi thu

S CT khch hng

Ghi s ci TK

Ha n

Ct iu chnh gim n A

NKBH

Ct nh khonS ci

S ci

Lu :

B phn lp ha n cn c lp vi phng k ton v b phn khch hng. Trc khi gi ha n cho khch hng, ha n cn c kim tra bi mt ngi c lp vi ngi lp ha n. Ty theo c im kinh doanh, yu cu qun l v yu cu kim sot phn chia trch nhim lp ha n trong doanh nghip

Nhn tin thanh ton y l bc x l cui cng trong chu trnh doanh thu.

Khi khch hng gi Check thanh ton v giy bo tr tin, 1) B phn th tn s phn loi, lp bng k nhn Check thanh ton v chuyn Check cho th qu, giy bo v bng k cho k ton phi thu. 2) Th qu s lm cc th tc gi tin vo ngn hng. 3) K ton phi thu ghi s chi tit phi thu khon tin khch thanh ton

VII. V D THC T

I II III IVText in here

Gii thiu v cng ty vn phng phm Vin ng. Quy trnh x l bn hng thu tin ngay. Quy trnh x l bn chu hng ho. Quy trnh x l hng b tr li v x l n kh i

7.1. GII THIU V CNG TY

C CU T CHC

BP Bn hng

BP xt duyt

BP Kho hng

B phn giao hng

BP Lp ha n

K ton phi thu

Th qu

B Khch hng

C

E

A

D

F

G

H

n t hng

Lnh bn hng

Lnh bn hng

Lnh bn hng duyt

Giy giao hng

Lnh bn hng

Lnh bn hng DD

n t hng

Ha n BH

Phiu thu

Lp lnh bn hng n t hng

Lp phiu thu Xut kho Lp giy giao hng E Lp ha n BH Phiu thu G S NKTT Ha n BH Ghi s NKTT

Lnh bn hng

F Xt duyt Lnh bn hng

A

B

QUY TRNH X L BN HNG THU TIN NGAYGiy giao hng Khch hng Ngi vn chuyn S NKBH Ghi s NKBH N C Khch hng Giy giao hng Lnh bn hng Lnh bn hng n t hng Ha n BH

H

Phiu thu Phiu thu

Khch hng

Khch hng

Lnh bn hng DD

Lnh bn hng

D

B phn bn hng

BP xt duyt bn chu

Kho hng

B phn giao hng B D A 3

B phn lp ha n C E 3 F

K ton chi tit khch hng H

Bt u 2 Lnh BH n t hng Lnh BH duyt n t hng Lnh bn 1 hng Lnh BH duyt Giy giao hng 1 2 Ha n bn hng

Lp lnh bn hng Lp giy giao hng

Lp ha n bn hng

C 2 1 B

3 4 6 Lnh bn hng 5

Xt duyt bn chu

QUY TRNH X L BN CHU HNG HOKhch hng 1 3 Lnh BH duyt 4 Khch hng 1 3 Ha n bn hng 2 2 3 Giy giao hng 4 Xem xt ng gi Gi hng F 2 Ghi nht 1 k bn hng 3 NK BH Giy giao hng Ha n bn hng Lnh BH duyt 3 E Lnh BH hng Lnh BH duyt 3 1 3 1

H

Ghi s chi tit khch hng

Khch hng

S KT phi thu KH

N

2 Ha n bn hng

n t hng

A

4 Lnh BH duyt

3

2 Lnh BH

Giy giao hng N D

N

N

BP Nhn hng

BP Tn dng

Ti v

BP lp ha n

K ton PTKH

K ton tng hp

Khch hng

C

B Lp Credit memo c nh s trc Bt u xa n kh i

A

D

Lp BC nhn hng

Duyt xt bng phn tch n

Bo co 1 nhn hng

BC nhn 2 hng Lp BC phn tch n hng thng

Credit memo2

Chp nhn HTL & XNKD Phn tch n theo thi gian n

Bo co 1 nhn hng

QUY TRNH X L HNG B TR LI V N KH IBo co 2 1 nhn hng TV K cho php xa n trn bng phn tch n 1 Credit memo3 2 Phn tch n theo thi gian n Ghi s ci A Credit memo #3 khng c s dng trong Xn kh i D Ghi s chi tit C BC nhn hng 1 Credit memo 1 BC nhn hng 2 Credit memo 2 TK phi thu KH B Nht k Credit memo Khch hng

S chi tit KH

TK hng b tr li & GGHB