BQ GIAO Dl)C VA DAO T~O TRUONG D~I HQC KINH TE THANH PHO HO CHI MINH NGUYEN QUOC D~I ' A "' "'" A? , "' A HOAN THIEN HE THONG KIEM SOAT NOI BO TAl TONG CONG TY BUU CHINH VlEN THONG VIE.T NAM Chuyen nganh Ma s6 : Ke' toan tai VQ ·va phan tich ho~t d()ng kinh te' : 5.02.11 LU~N VAN TH~C SY KINH TE HUONG DAN KHOA HQC: TIEN SY PH~M vAN DUQC ( BQ GIAO Dt)C VA 8_~0 Tf:.O TRUbNG f)H I:$N TV 12 1.4.1.1 Trang moi tntang xzl'ly du li~u bdng mdy tfnh 12 1.4.1.2 PhU{fflg phdp td chric va xu ly du li~u 13 1.4.1.3 £):$N 14 1.4.2.1 Kiim sodt chung 14 1.4.2.2 Kiim sodt ring d¥-ng 16 1.5 HA.N c:H:E cuA KIEM soAT N(H BQ 17 ? "' , , , ? ? ,.! , , ,._? , , CHUONG THVC T~NG CUA H~ THONG KIEM SOAT NQI BQ T~I TONG CONG TY Bu'u CHINH VIE:N THONG VItT NAM A - , A? ? " , ? A? 2.1 CONG TAC TO CHUC QUAN LY SAN XUAT KINH DOANH CUA TONG CONG TY BUU CHfNH VrEN THONG VI~T NAM 18 2.1.1 TO CHUCHOATE>QNGCHUNG 18 DO TO CHUC 19 2.1.3 To cHU'c THONG TIN vA BAo cAo KE TOAN 21 2.1.2 so 2.2 THtjc TRANG cuA ~THONG KrEM soAT N(n BQ TAI TONG c6NG TY BUU CHINH VrEN THONG V:$T NAM 23 2.2.1 KHA.o sAT~ THONG :raEM soAT NOI BQ TAI TONG c6NG TY Buu CHiNH VIEN THONG V:$T NAM 23 A u' ~ " , 2.2.2 MOl TR cJNG KIEM SOAT 27 2.2.2.1 Quan diim va phong cdch diiu hanh cua nha qudn ly 27 2.2.2.2 Co cf{u to, chric 28 2.2.2.3 Chfnh sdch ngu6n nhan lf!c 29 2.2.2.4 Kilm todn nQi bq 29 2.2.2.5 Cdc ye'u to' ben ngoai khdc 32 2.2.3 cAc CHU TRINH NGHIEP VU CmJ YEU TAl cAc DOANH NGHIEP THuOc TONG c6NG TY BVu cH:fNH ·vffiN THONG vi~T NAM 33 2.2.3.1 Kiim sodt n(Ji b(J do'i vai chu tdnh mua hang va todn 35 , ngh'" a)cac lf!P V¥ C¥ th"' e 37: b) Thu t¥c kiim sodt 38 c) Thie't lf)p cdc chinh sdch mua hang 38 d) Thie't lqp cdc thu t¥c mua hcmg va todn 39 e) Thie't lqp cdc thu t¥c nhf)n hang 39 +JH"? th"' 'h gh'l ch' , k"' ' 40 ong so"' sac ,ep cua e toan J, g) Kiim sodt d(Jc lf)p 40 h) Cdc sai pht;tm c6 thi xdy 40 2.2.3.2 Kiim sodt n(Ji b(J do'ivai chu trtnh ban hang, cung cap djch V¥ va thu tdn 41 a) Cdc nghi?p V¥ C¥ thi 44 b) Thu t¥c kiim sodt 45 c) Ban hanh chinh sdch gid cuac, cuac phi dfch V¥, thi l? dfch V¥ va quy trinh cung cap djch V¥ cho khdch 46 d) Thie't lf)p thu t¥C thu phi, thu cuac sit d¥ng djch V¥ 46 e) Thie't lf)p thu t¥c to an 46 f) f4p, luu chuyin va bdo qudn chang tu 47 , , 47 ong so sach gh'l ch'ep k"' e toan g)Hf! th"' A? A , h) Kiim sodt d(Jc lf)p 47 ') c,ac sat.p ht;tm co, th"'e xay 48 l ? A ,,,/ ? -' ~ '- A "' , , A? CHUONG MQT SO GIAI PHAP NHAM HOAN THI~N H~ THONG KIEM soAT NQI BO T~I TONG coNG TY Bu'u cHiNH vd~N THONG vrtT NAM 3.1 HoAN TH$N MOT s6 YEU TO cuA ~THONG KIEM soAT NQI BQ .49 3.1.1 THIET LAP MQT co CAU TO CHUC THICH HC;1P 49 3.1.2 THIET LAP MOT co CAU HANH CHINH THICH HC;1P 49 3.1.2.1 uy nhi?m giua quyin ht;tn va trach nhi?m 5o 3.1.2.2 Tach bi?t cdc chile nang : 50 ;? , ~' ? ' ? 1' 3.1.3 QUANDIEMVA PHONG CACHDIEU HANHCUANHA QUAN LY 51 3.1.3.1 Khong ngung hoan thi?n kY nang va nang li!C qudn trj 51 3.1.3.2 Thie't lf)p h? thong thong tin va h? th6ng trao d6i hilu hi?u 52 3.1.3.3 Thie't lqp moi truong van h6a cua t6 chile 52 3.1.3.4 Nang cao A A y thric ton trr;mg phap luqt 52 A v , A ? "" 3.1.4 MOT BO PHA.N NHAN S CO KHA NANG 52 3.1.5 MQT ~THONG TO CHUC TAI L$U THICH H(JP 53 3.1.6 TO CHUC BQ MAY KIEM TOAN NQI BQ H(JP LY 53 3.1.7 MQT ~THONG GrAM sAT THfcH UNG 54 "' " TTT"'"f ? 3.1.8 MOT CACH TnuC BAO "' " , ? "' ' VI~ ? " TAl SAN CO , "' ~U ? QUA 55 , 3.2 BieN PHAP KIEM SOAT TRONG CHU TRINH MUA VA THANH TOAN 55 3.2.1 MUA HANG ,55 3.2.1.1 Xay df!ng quy trznh nghi?p v~ mua hcmg 56 3.2.1.2 Lqp yeu c&u mua hang 56 3.2.1.3 FJC!n di;it hang 56 3.2.1.4 Ch9n nha cung cfip 56 3.2.1.5 Nh{jn hang 56 3.2.1.6 Ghi chep vao s6 ke' toan 57 3.2.1.7 Td chric kiim ke hang t6n kho 57 ' ' v' ' 2.2 THANH TOAN VOI NG OI BAN 58 2.2.1 Xay df!ng quy trtnh nghi?p v~ toan n(f phdi trd 58 2.2.2 Tiep nh{jn h6a dC!n nguai ban 58 2.2.3 Theo doi n(f phdi trd 58 3.3 B$N PHAP KrnM SOAT TRONG CHU TRINH BAN HANG, CUNG CAP DJCH Vl) v ATHANH TOAN 60 3.3.1 Ki€m tra kha nang cung cf(p dich V1J 60 3.3.2 D6i voi b9 ph~n giao dicb 60 3.3.3 D6i voi nhan vi en thu ph! h.tu d9ng 60 3.3.4 D6i voi b9 ph~n quy 60 PHAN KET LUAN ~ ~ ? PHANMODAU Thai gian qua cling vdi sl,l' phat tri€n chung cua n~n kinh te', T6ng Cong ty BU'u Chinh Vi~n thong Vi~t Nam da c6 t6c d(> phat tri€n kha nhanh v~ ky thu~t, m~ng htdi, quy mo lao d(>ng, doanh thu Ben c~nh nhung th~mh cong d~t duqc nhu tren c~n phai n6i de'n m(>t va'n d~ ta't ye'u la xu the' h(>i nh~p c~nh tranh va mCI cfra thi truong buu chinh vi~n thong Kinh nghi~m cac nude tren the' gidi cho tha'y tinh cha't c~nh tranh tren thi truong vi~n thong la ra't kho'c li~t Vl v~y, d€ chuffn bi cho qua trlnh h(>i nh~p va c~nh tranh, ngoai ye'u to' khach hang, chung ta c~n chu trQng de'n vi~c bao toan va phat tri€n v6n tren cd sCI quan ly t6t mQi ho~tt d(>ng cua doanh nghi~p £>€ quan ly t6t mQi ho~t d(>ng cua doanh nghi~p di~u trudc tien cac nha quan ly c~n phai c6 · d6 Ia m(>t h~ tho'ng ki€m soat n(>i b(> huu hi~u d h~u he't cac doanh nghit$p cua Vi~t Nam n6i chung va cac doanh nghit$p trl,l'c thu(>c T6ng Cong ty BU'u chinh Vi~n thong Vit$t Nam n6i rieng h~ tho'ng ki€m soat n(>i b(> cling dang duqc cac nha quan ly quan tam xay dl,l'ng d€ m(>t hoan thi~n Tuy nhien khai ni~m h~ tho'ng ki€m soat n(>i bQ cling nhu vai tro CUa n6 d6i vdi Sl,l' cong CUa doanh nghit$p mdi duqc bie't de'n g~n day cling vdi vi~c tham nh~p cua cong tac ki€m toan Cang ngay, h~ tho'ng ki€m soat n(>i b(> cang duqc cac nha quan ly quan tam sau sa:c Nh~m g6p ph~n hoan thit$n m(>t h~ tho'ng ki€m soat n(>i b(> t~i T6ng Cong ty BU'u chinh Vi~n thong Vi~t Nam, t6i chQn vie't d~ tai lien quan de'n de'n va'n d~ Ml,!C tieu cua d~ tai la d~ xua't phudng huang va bit$n phap hoan thit$n ht$ tho'ng ki€m soat n(>i b(> t~i T6ng Cong ty Buu chinh Vi~n thong Vi~t Nam tren cd sCI phan tich ly lu~n va thl,l'c ti€n cua ht$ tho'ng ki€m soat n(>i b(> N(>i dung cua lu~n van ngoai phcln mCI ct~u va ke't lu~n·, g6m c6 03 chudng: CHUONG 1: LY LUAN CHUNG VE He THONG KIEM soATN(H BQ ? "' K ~ " "" "" CHUONG 2: THUC TRANG CUA HE THONG KIEM SOAT NOI BO TAl TONG CONG TY BUU CHINH VIEN THONG vreT NAM CHUONG 3: HOAN THieN He THONG KIEM soAT NQI BQ TAl TONG CONG TY BUU CHINH VIEN THONG vreT NAM Trang CHUONG -' ~ A A A? 1'\.,11 -' A A LY LUAN CHUNG VE HE THONG KIEM SOA T NOI BO , , ' "' ? , ? , , A 1.1 KHAI NI~M VA MlJC TIEU CUA KIEM SOAT NQI BQ 1.1.1 KHAI NitM: "Ki~m smit n()i b() la m()t qua trlnh Ban Giam d6c, nha qmln ly va cac nhan vien cua don vi chi phO'i, dut sO' nha quan ly ra't quan tam· de'n vi~c l~p cac bao cao tai chinh va ra't chu trQng de'n vi~c hoan ho~c vu'ng kinh doanh c6 mile rui ro cao, nhu'ng se thu du