{"id":34575,"date":"2023-12-08T04:09:14","date_gmt":"2023-12-08T04:09:14","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chu-ki-mua-sam-purchasing-cycle-la-gi-muc-tieu-kiem-toan.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"chu-ki-mua-sam-purchasing-cycle-la-gi-muc-tieu-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chu-ki-mua-sam-purchasing-cycle-la-gi-muc-tieu-kiem-toan.html","title":{"rendered":"Chu k\u00ec mua s\u1eafm (Purchasing cycle) l\u00e0 g\u00ec? M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: businessmagazin)<\/p>\n<\/div>\n<\/div>\n

Chu k\u00ec\u00a0mua s\u1eafm\u00a0<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Chu k\u00ec\u00a0mua s\u1eafm<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 purchasing cycle <\/b>hay\u00a0procurement cycle<\/b>\u00a0hay procure-to-pay – P2P.<\/b><\/p>\n

Chu k\u00ec<\/span> mua s\u1eafm<\/b> bao g\u00f4\u0300m ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng lie\u0302n quan t\u01a1\u0301i qua\u0301 tri\u0300nh mua s\u0103\u0301m va\u0300 thanh toa\u0301n \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301, di\u0323ch vu\u0323 phu\u0323c vu\u0323 cho hoa\u0323t \u0111\u1ecd\u0302ng sa\u0309n xu\u00e2\u0301t kinh doanh cu\u0309a \u0111o\u031bn vi\u0323 (bao g\u00f4\u0300m ca\u0309 mua s\u0103\u0301m ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh phu\u0323c vu\u0323 hoa\u0323t \u0111\u1ecd\u0302ng sa\u0309n xu\u00e2\u0301t kinh doanh va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng thue\u0302 mu\u031b\u01a1\u0301n, tuy\u00ea\u0309n du\u0323ng nha\u0302n vie\u0302n).\u00a0<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng chu\u0309 y\u00ea\u0301u trong chu k\u00ec<\/span> g\u00f4\u0300m<\/p>\n

– Mua ca\u0301c loa\u0323i nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, ha\u0300ng hoa\u0301 va\u0300 di\u0323ch vu\u0323 – Ca\u0301c nghi\u1eb9\u0302p vu\u0323 mua s\u0103\u0301m<\/p>\n

– Th\u01b0\u0323c hi\u1eb9\u0302n thanh toa\u0301n – Ca\u0301c nghi\u1eb9\u0302p vu\u0323 thanh toa\u0301n<\/p>\n

Hoa\u0323t \u0111\u1ecd\u0302ng mua s\u0103\u0301m va\u0300 thanh toa\u0301n a\u0309nh hu\u031b\u01a1\u0309ng t\u01a1\u0301i nhi\u00ea\u0300u khoa\u0309n mu\u0323c tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

C\u00e1c b\u01b0\u1edbc trong chu k\u00ec<\/font><\/h3>\n

Chu k\u00ec<\/span> mua va\u0300 thanh to\u00e1n thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c b\u0103\u0301t \u0111\u00e2\u0300u t\u01b0\u0300 phi\u00ea\u0301u ye\u0302u c\u00e2\u0300u mua cu\u0309a b\u1ecd\u0302 ph\u1ea1\u0302n co\u0301 nhu c\u00e2\u0300u mua nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, ha\u0300ng ho\u0301a, di\u0323ch vu\u0323 va\u0300 k\u00ea\u0301t thu\u0301c b\u0103\u0300ng vi\u1eb9\u0302c thanh toa\u0301n cho nha\u0300 cung c\u00e2\u0301p tu\u031bo\u031bng \u01b0\u0301ng v\u01a1\u0301i gia\u0301 tri\u0323 di\u0323ch vu\u0323 ho\u1ea1\u0306c ha\u0300ng ho\u0301a nh\u1ea1\u0302n v\u00ea\u0300.\u00a0<\/p>\n

M\u1ea1\u0306c du\u0300 b\u1ecd\u0302 ph\u1ea1\u0302n thu mua cu\u0309a \u0111o\u031bn vi\u0323 co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng mua s\u0103\u0301m ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh nhu\u031bng trong ba\u0300i na\u0300y kho\u0302ng t\u1ea1\u0302p trung va\u0300o ca\u0301c nghi\u1eb9\u0302p vu\u0323 ki\u00ea\u0309m tra \u0111\u00f4\u0301i v\u01a1\u0301i s\u00f4\u0301 du\u031b ca\u0301c ta\u0300i khoa\u0309n ta\u0300i sa\u0309n da\u0300i ha\u0323n no\u0301i chung va\u0300 ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh no\u0301i rie\u0302ng, ti\u00ea\u0300n va\u0300 ca\u0301c khoa\u0309n tu\u031bo\u031bng \u0111u\u031bo\u031bng ti\u00ea\u0300n.\u00a0<\/p>\n

Gi\u01a1\u0301i ha\u0323n cu\u0309a Chu k\u00ec<\/span> na\u0300y cu\u0303ng kho\u0302ng bao g\u00f4\u0300m vi\u1eb9\u0302c ki\u00ea\u0309m tra ca\u0301c nghi\u1eb9\u0302p vu\u0323 v\u00ea\u0300 thue\u0302 mu\u031b\u01a1\u0301n, tuy\u00ea\u0309n du\u0323ng trong doanh nghi\u1eb9\u0302p.<\/p>\n

M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n chu k\u00ec mua s\u1eafm<\/font><\/h3>\n

Khi co\u0302ng b\u00f4\u0301 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh, Ban qua\u0309n tri\u0323 kh\u0103\u0309ng \u0111i\u0323nh m\u1ecd\u0302t ca\u0301ch ng\u00e2\u0300m \u0111i\u0323nh ho\u1ea1\u0306c co\u0302ng khai v\u00ea\u0300 ca\u0301c nghi\u1eb9\u0302p vu\u0323 trong chu k\u00ec mua s\u0103\u0301m va\u0300 s\u00f4\u0301 du\u031b cu\u0309a ca\u0301c khoa\u0309n mu\u0323c lie\u0302n quan tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111u\u031b\u01a1\u0323c pha\u0309n a\u0301nh trung th\u01b0\u0323c, kha\u0301ch quan.\u00a0<\/p>\n

Theo \u0111o\u0301, nh\u01b0\u0303ng co\u031b s\u01a1\u0309 d\u00e2\u0303n li\u1eb9\u0302u xa\u0301c \u0111i\u0323nh va\u0300 nh\u01b0\u0303ng mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309 trong chu k\u00ec<\/span> \u0111u\u031b\u01a1\u0323c kha\u0301i qua\u0301t trong ba\u0309ng du\u031b\u01a1\u0301i \u0111a\u0302y.\u00a0<\/p>\n

\u0110a\u0302y la\u0300 h\u1eb9\u0302 th\u00f4\u0301ng nh\u01b0\u0303ng mu\u0323c tie\u0302u co\u031b ba\u0309n, tuy nhie\u0302n vi\u1eb9\u0302c v\u1ea1\u0302n du\u0323ng h\u1eb9\u0302 th\u00f4\u0301ng ca\u0301c mu\u0323c tie\u0302u na\u0300y kho\u0302ng gi\u00f4\u0301ng nhau \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c kha\u0301ch ha\u0300ng kha\u0301c nhau.<\/p>\n

Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309 trong chu k\u00ec<\/span> mua s\u0103\u0301m<\/b><\/p>\n

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Co\u031b s\u01a1\u0309 d\u00e2\u0303n li\u1eb9\u0302u\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n

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Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u00f4\u0301i v\u01a1\u0301i nghi\u1eb9\u0302p vu\u0323\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n

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\u0110\u00f4\u0301i v\u01a1\u0301i s\u00f4\u0301 du\u031b\u00a0<\/b><\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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T\u00f4\u0300n ta\u0323i ho\u1ea1\u0306c xa\u0309y ra\u00a0<\/p>\n<\/p>\n<\/td>\n

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Nh\u01b0\u0303ng nghi\u1eb9\u0302p vu\u0323 mua s\u0103\u0301m ha\u0300ng hoa\u0301, di\u0323ch vu\u0323 \u0111a\u0303 ghi nh\u1ea1\u0302n pha\u0309i \u0111a\u0309m ba\u0309o b\u0103\u0300ng ha\u0300ng ho\u0301a ho\u1ea1\u0306c di\u0323ch vu\u0323 \u0111a\u0303 nh\u1ea1\u0302n \u0111u\u031b\u01a1\u0323c (E1)<\/p>\n

Nghi\u1eb9\u0302p vu\u0323 thanh toa\u0301n \u0111u\u031b\u01a1\u0323c ghi nh\u1ea1\u0302n pha\u0309i \u0111a\u0309m ba\u0309o \u0111a\u0303 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n (E2).\u00a0<\/p>\n<\/p>\n<\/td>\n

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Khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n \u0111u\u031b\u01a1\u0323c ghi nh\u1ea1\u0302n, tri\u0300nh ba\u0300y pha\u0309n a\u0301nh s\u00f4\u0301 ti\u00ea\u0300n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n va\u0300o nga\u0300y l\u1ea1\u0302p ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (E3).\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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Tro\u0323n ve\u0323n\u00a0<\/p>\n<\/p>\n<\/td>\n

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Ca\u0301c nghi\u1eb9\u0302p vu\u0323 mua s\u0103\u0301m (C1) va\u0300 thanh toa\u0301n (C2) \u0111a\u0303 xa\u0309y ra trong k\u00ec \u0111\u00ea\u0300u \u0111u\u031b\u01a1\u0323c ghi nh\u1ea1\u0302n \u0111\u00e2\u0300y \u0111u\u0309.\u00a0<\/p>\n<\/p>\n<\/td>\n

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Khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y, bao g\u00f4\u0300m t\u00e2\u0301t nh\u01b0\u0303ng khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n va\u0300o nga\u0300y l\u1ea1\u0302p ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (C3).\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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Quy\u00ea\u0300n va\u0300 nghi\u0303a vu\u0323\u00a0<\/p>\n<\/p>\n<\/td>\n

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Th\u01b0\u0323c th\u00ea\u0309 pha\u0301p l\u00ed co\u0301 tra\u0301ch nhi\u1eb9\u0302m v\u00ea\u0300 khoa\u0309n pha\u0309i tra\u0309 pha\u0301t sinh t\u01b0\u0300 mua s\u0103\u0301m ha\u0300ng hoa\u0301, di\u0323ch vu\u0323 (R1).\u00a0<\/p>\n<\/p>\n<\/td>\n

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Khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n pha\u0309n a\u0301nh nghi\u0303a vu\u0323 cu\u0309a \u0111o\u031bn vi\u0323 va\u0300o nga\u0300y l\u1ea1\u0302p ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (R2).\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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\u0110a\u0301nh gia\u0301\u00a0<\/p>\n<\/p>\n<\/td>\n

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Ca\u0301c nghi\u1eb9\u0302p vu\u0323 mua s\u0103\u0301m (V1) va\u0300 thanh toa\u0301n (V2) \u0111u\u031b\u01a1\u0323c \u0111a\u0301nh gia\u0301 theo GAAP, ghi che\u0301p, ti\u0301nh s\u00f4\u0301 du\u031b, va\u0300 chuy\u00ea\u0309n s\u00f4\u0309 \u0111u\u0301ng.\u00a0<\/p>\n<\/p>\n<\/td>\n

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Khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n \u0111u\u031b\u01a1\u0323c pha\u0309n a\u0301nh \u0111u\u0301ng gia\u0301 tri\u0323 pha\u0309i tra\u0309 (V3).\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n

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Tri\u0300nh ba\u0300y va\u0300 co\u0302ng b\u00f4\u0301\u00a0<\/p>\n<\/p>\n<\/td>\n

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Ca\u0301c nghi\u1eb9\u0302p vu\u0323 mua cu\u0323 th\u00ea\u0309 (P1) va\u0300 thanh toa\u0301n (P2) \u0111a\u0309m ba\u0309o \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh bao g\u00f4\u0300m ca\u0309 s\u01b0\u0323 pha\u0302n loa\u0323i va\u0300 co\u0302ng b\u00f4\u0301 nh\u01b0\u0303ng v\u00e2\u0301n \u0111\u00ea\u0300 lie\u0302n quan.\u00a0<\/p>\n<\/p>\n<\/td>\n

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Khoa\u0309n pha\u0309i tra\u0309 ngu\u031b\u01a1\u0300i ba\u0301n (P3) va\u0300 nh\u01b0\u0303ng khoa\u0309n mu\u0323c chi phi\u0301 lie\u0302n quan (P4) \u0111u\u031b\u01a1\u0323c nh\u1ea1\u0302n di\u1eb9\u0302n va\u0300 pha\u0302n loa\u0323i \u0111u\u0301ng tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

Vi\u1eb9\u0302c co\u0302ng b\u00f4\u0301 phu\u0300 h\u01a1\u0323p \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n trong quan h\u1eb9\u0302 v\u01a1\u0301i ca\u0301c cam k\u00ea\u0301t, nh\u01b0\u0303ng khoa\u0309n pha\u0309i tra\u0309 kho\u0302ng th\u00ea\u0309 tra\u0309 \u0111u\u031b\u01a1\u0323c, va\u0300 nh\u01b0\u0303ng khoa\u0309n co\u0301 th\u00ea\u0309 tra\u0309 va\u0300 ca\u0301c khoa\u0309n pha\u0309i tra\u0309 \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c be\u0302n co\u0301 lie\u0302n quan (P5).\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(E: T\u00f4\u0300n ta\u0323i; V: \u0110a\u0301nh gia\u0301; P: Tri\u0300nh ba\u0300y; R: Quy\u00ea\u0300n va\u0300 nghi\u0303a vu\u0323; C: Tro\u0323n ve\u0323n)<\/p>\n<\/div>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica) <\/i>\u00a0\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chu k\u00ec mua s\u1eafm (ti\u1ebfng Anh: Purchasing cycle) bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan t\u1edbi qu\u00e1 tr\u00ecnh mua s\u1eafm v\u00e0 thanh to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34575"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34575"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34575\/revisions"}],"predecessor-version":[{"id":68101,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34575\/revisions\/68101"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}