Cov khoom lag luam yog txhais, qhov tseem ceeb thiab nta
Cov khoom lag luam yog txhais, qhov tseem ceeb thiab nta

Video: Cov khoom lag luam yog txhais, qhov tseem ceeb thiab nta

Video: Cov khoom lag luam yog txhais, qhov tseem ceeb thiab nta
Video: Mus sim muab daim the cake rho nyiaj ntawm atm agribank seb puas tau_Nraug Hmoob Vinh Quang 2024, Tej zaum
Anonim

Cov ntaub ntawv nyoos coj los ntawm cov xwm txheej ntuj tau dhau los ua ntau hom kev ua ua ntej lawv mus txog cov neeg siv khoom kawg hauv daim ntawv ntawm cov khoom tiav. Nws yog tsiv, ua ke nrog lwm cov ntaub ntawv. Tsiv raws cov saw hlau, cov khoom siv raw tau ncua sij hawm dhau mus, tos kom lawv tig mus rau theem tom ntej ntawm lub neej voj voog.

cov khoom muag yog
cov khoom muag yog

khoom muag yog dab tsi?

Cov no yog cov khoom lag luam nyob rau theem sib txawv ntawm lub neej voj voog. Nws muaj ntau yam khoom tos nyob rau hauv kab rau nkag mus rau hauv tus txheej txheem ntawm tus kheej los yog khw noj. Yog tias cov saw hlau ntawm cov neeg koom nrog kev hloov pauv ntawm cov khoom tseem ceeb rau hauv cov khoom tiav thiab lawv cov kev txhawb nqa ua haujlwm raws li ib qho kev xa khoom, kev poob qis tuaj yeem txo qis. Tab sis qhov tseeb, nws ua tsis tau yam tsis tos.

Tus nqi

Cov khoom lag luam yog cov khoom siv, kev tsim uas muaj qee yam nqi. Ntawm cov hom tseem ceeb ntawm cov nqi cuam tshuam nrog qhov no, ib qho tuaj yeem ua tauNote:

  1. Cov nyiaj txiag khov.
  2. Cov nuj nqis rau kev saib xyuas thaj chaw tshwj xeeb tshwj xeeb rau kev ua cov khoom siv raw.
  3. Nyiaj hli ntawm cov neeg ua haujlwm ntawm lub tuam txhab.
  4. Txoj kev pheej hmoo ntawm tub sab nyiag, kev puas tsuaj.

Ib lub lag luam ib txwm muaj tus nqi los ntawm kev tsim cov khoom muag. Qhov no, txawm li cas los xij, tsis tau txhais hais tias qhov tsis muaj cov khoom siv raw yuav muaj txiaj ntsig. Nws yog qhov tsim nyog, txwv tsis pub lub tuam txhab yuav raug kev puas tsuaj. Qhov kev poob tseem ceeb uas lub koom haum tshwm sim thaum tsis muaj cov khoom muag yog cov nqi los ntawm:

  1. khoom siv poob qis.
  2. Kev tsis muaj cov khoom tiav hauv warehouses thaum muaj kev thov rau nws.
  3. Kev yuav khoom me me ntawm cov khoom ntawm tus nqi siab dua.

Txawm hais tias qhov kev tsim cov peev txheej ib txwm cuam tshuam nrog cov nqi, cov tuam txhab raug yuam kom tsim nws. Yog tias lub koom haum tsis muaj cov khoom muag, qhov no yuav ua rau poob ntau dua.

sau tawm ntawm cov khoom muag
sau tawm ntawm cov khoom muag

Kev cuam tshuam ntawm qhov teeb meem

Muaj ntau yam laj thawj vim li cas cov khoom muag raug tsim. Nov yog:

  1. Qhov tshwm sim ntawm qhov kev thov hloov pauv. Hauv particular, peb tab tom tham txog qhov txo qis hauv qhov kev siv ntawm cov khoom ntws tawm. Kev thov rau cov khoom lag luam tsis tas li. Nws qhov kev hloov pauv tsis yog ib txwm twv tau. Hauv qhov no, yog tias cov khoom siv ntawm cov khoom siv tsis txaus, lub lag luam yuav tsis tuaj yeem ua tau raws li qhov xav tau zoo. Hauv lwm lo lus, lub tuam txhab pheej hmoo raug tso tseg yam tsis muaj khoom muag ntawm lub txee thiab cia cov neeg siv khoom mus yam tsis muaj kev yuav khoom.
  2. Lub caij hloov pauv hauv kev thov rau ntau yam khoom. Raws li txoj cai, qhov xwm txheej no yog ib qho ntawm cov khoom ua liaj ua teb. Piv txwv li, qos yaj ywm yog harvested nyob rau hauv thaum ntxov Autumn. Meanwhile, cov khoom no mus los ntawm cov khoom xa tawm txhua xyoo. Yog li ntawd, nyob rau qee theem, cov ntaub ntawv khaws cia yuav tsum tau tsim. Qhov no yog ua tau los ntawm kev txo nqi rau kev yuav khoom loj ntawm cov khoom. Qhov tseeb, vim li no, ntau tus pej xeem khaws cov zaub mov loj hauv tsev.
  3. Speculation. Tus nqi ntawm qee yam khoom yuav nce ntxiv. Lub tuam txhab uas tuaj yeem kwv yees qhov kev dhia no yuav tsim cov khoom khaws cia. Qhov no yuav tso cai rau koj tom qab tau txais txiaj ntsig thaum tus nqi ntawm cov khoom hloov pauv.
  4. cov khoom siv
    cov khoom siv

txiaj ntsig ntawm MPZ

Industrial organization (PO) cov khoom muag yuav tsum tswj kom muaj peev xwm, tiv thaiv lawv cov kev siv nyiaj tsis txaus ntseeg. Lub xub ntiag ntawm MPZ tso cai rau koj los pab cov neeg siv khoom tam sim ntawd. Muaj ntau txoj hauv kev los ua kom tiav tus neeg yuav khoom xaj:

  1. Tsim yam khoom xav tau.
  2. Yuav khoom los ntawm lwm tus lag luam.
  3. Muab cov khoom tam sim ntawm Tshuag.

Qhov kev xaiv kawg yog suav tias yog qhov kim tshaj plaws. Qhov no yog vim tus nqi tuav cov khoom muag. Txawm li cas los xij, feem ntau nyob rau hauv ib puag ncig kev sib tw, muaj peev xwm ua kom tau raws li qhov xav tau ntawm tus neeg yuav khoom tam sim ntawd tuaj yeem txiav txim siab hauv kev lag luam tawm tsam. Qhov tseem ceeb sib npaug yog qhov muaj cov khoom seem rau cov khoom siv hauv warehousescov lag luam. Lub tshuab tawg tuaj yeem ua rau lub sijhawm ua haujlwm ntev rau cov kab ntau lawm. Qhov no yog ib qho teeb meem loj heev, tshwj xeeb tshaj yog rau cov lag luam uas cov txheej txheem txuas ntxiv mus. Kev tso tseg ntau lawm yuav kim heev. Hauv qhov no, nws raug nquahu kom khaws qee yam khoom ntawm cov khoom thiab cov txheej txheem uas tuaj yeem hloov pauv cov ntsiab lus uas ua tsis tiav. Lub xub ntiag ntawm MPZ ua kom yooj yim rau kev tswj hwm kev lag luam. Tshwj xeeb, qhov no yog hais txog kev tsim cov khoom lag luam ntawm cov khoom lag luam ib nrab ntawm cov txheej txheem sib txawv hauv cov khw. Lawv lub xub ntiag tso cai rau txo qhov yuav tsum tau ua rau qib kev sib koom tes ntawm kev ua haujlwm hauv ntau qhov chaw. Raws li, cov nqi ntawm kev tswj cov txheej txheem ntau lawm kuj txo.

institution cov khoom
institution cov khoom

Cov ntaub ntawv

Txhua txoj haujlwm ua los ntawm lub tuam txhab yuav tsum tau lees paub ntawm daim ntawv. Cov ntaub ntawv tseem ceeb yog siv rau kev suav nyiaj. Nws yuav tsum tau kos kom zoo, muaj tag nrho cov ntsiab lus xav tau, kos npe ntawm cov neeg ua haujlwm lub luag haujlwm. Thaum lees txais lub tuam txhab cov khoom lag luam, tus thawj tswj hwm lub tsev khaws khoom yuav tshuaj xyuas seb tus naj npawb ntawm cov khoom puas cuam tshuam rau cov ntaub ntawv hauv cov ntaub ntawv nrog rau tus neeg muag khoom. Yog tias tsis muaj qhov sib txawv, daim ntawv xaj yuav raug xa tawm. Nws yog tsim nyob rau hauv ib daim ntawv luam. Yog tias qhov tsis sib xws tau tshwm sim (regrading, tshaj, tsis txaus), yuav tsis muaj cov ntaub ntawv nrog, ib txoj cai f. M-71. Cov ntaub ntawv no yog tsim nyob rau hauv 2 daim ntawv luam. Nws ua raws li daim ntawv txiav txim credit thiab lub hauv paus rau kev qhia meej txog kev sib haum xeeb nrog lub tuam txhab -tus neeg muag khoom.

Cov Khoom Muag Khoom Muag

Tag nrho cov ntaub ntawv tseem ceeb yog nyob rau hauv kev tswj ntawm cov neeg ua haujlwm lub luag haujlwm. Lub luag haujlwm ntawm lub tuam txhab nyiaj txiag suav nrog kev tswj hwm kev cai lij choj, kev tsim nyog, thiab kev raug cai ntawm kev sau npe ntawm kev ua haujlwm rau kev txav ntawm cov khoom muag. Tom qab kev txheeb xyuas, cov ntaub ntawv tseem ceeb yuav raug them se, uas yog, tus nqi ntawm cov khoom siv raw yog muab faib ua tus nqi. Hauv kev xyaum, ntau txoj hauv kev ntawm kev suav nyiaj rau cov khoom muag tau siv.

lub koom haum khoom muag
lub koom haum khoom muag

Kev xaiv rau kev nthuav tawm cov ntaub ntawv

Cov ntaub ntawv los ntawm cov ntaub ntawv tseem ceeb tau nkag mus rau hauv daim npav tshwj xeeb. Lawv tuaj yeem qhib rau txhua hom thiab hom, raws li qhov ntim ntawm qhov tau txais thiab siv cov khoom muaj nqis. Qhov sib txawv ntawm cov ntawv teev lus thiab cov ntaub ntawv hauv tsev khaws khoom yog tias cov ntsuas tau cuam tshuam tsis tau tsuas yog hauv hom, tab sis kuj yog nyiaj txiag. Thaum kawg ntawm lub hli, raws li cov ntaub ntawv, qhov ntau-sum, varietal, turnover analytical nqe lus raug tsim. Cov ntaub ntawv los ntawm lawv raug tshuaj xyuas tawm tsam cov cim qhia ntawm cov khoom siv sib txuas thiab cov ntaub ntawv los ntawm warehouse cards. Lwm txoj hauv kev ntawm kev suav nyiaj yog pab pawg tag nrho cov ntawv txais nyiaj thiab kev siv nyiaj los ntawm cov khoom naj npawb. Thaum kawg ntawm lub hli, cov neeg ua haujlwm muaj lub luag haujlwm ua qhov suav thiab sau cov txiaj ntsig ntawm qhov tau txais thiab kev siv nyiaj ntawm txhua hom khoom muag hauv cov nplooj ntawv hloov pauv. Nyob rau hauv lawv, cov ntaub ntawv yog reflected nyob rau hauv tej yam ntuj tso thiab monetary ntsuas rau txhua warehouse cais, rau synthetic accounts thiab sub-accounts qhib rau lawv. Txoj kev no ho txo cov complexity ntawm cov txheej txheem. Hauv qhov no, tsis xav tausau cov ntawv txheeb xyuas.

txoj cai sau-off
txoj cai sau-off

Txoj kev sib npaug

Txoj kev khaws cov ntaub ntawv no suav tias yog kev vam meej. Nyob rau hauv cov ntaub ntawv no, varietal warehouse indicators, As yuav tsis duplicated nyob rau hauv cais analytical cards los yog nyob rau hauv turnover nplooj ntawv. Cov ntawv sau npe yog cov ntaub ntawv khaws cia hauv warehouses. Txhua hnub lossis lwm lub sijhawm, tus accountant kuaj xyuas qhov tseeb ntawm cov ntaub ntawv ua los ntawm tus neeg muag khoom thiab lees paub lawv nrog kos npe. Thaum kawg ntawm lub hli, tus thawj tswj hwm lub tsev khaws khoom, thiab qee kis tus thawj coj saib xyuas, hloov cov ntsuas qhov ntsuas ntawm cov nyiaj tshuav nyob rau thawj hnub ntawm lub sijhawm rau txhua tus lej ntawm daim npav warehouse rau daim ntawv tshuav nyiaj li cas (tsis muaj cov nyiaj tau los, kev hloov pauv. thiab kev siv nyiaj). Tom qab kev txheeb xyuas thiab kev pom zoo los ntawm kos npe, nws raug xa mus rau lub tuam txhab nyiaj txiag. Ntawm no, cov khoom seem yog tsau ntawm tus nqi ruaj khov thiab lawv cov tag nrho tau tshwm sim rau ib pawg neeg thiab rau tag nrho lub tsev rau khoom tag nrho.

accounting khoom
accounting khoom

Kev tshem tawm MPZ

Sau-tawm ntawm cov khoom lag luam tuaj yeem ua tiav ntawm tus nqi nruab nrab ntawm cov khoom siv lossis ib chav tsev. Cov lag luam tuaj yeem siv ob txoj hauv kev no. Txawm li cas los xij, txoj kev muab rau IPM pab pawg tau siv tas li txhua xyoo. Cov txheej txheem tsim los txiav txim siab tus nqi ntawm cov khoom muaj nqis tseem tsis hloov pauv thoob plaws lub sijhawm tshaj tawm. Ntawm tus nqi tiag tiag ntawm txhua chav, cov hlau muaj txiaj ntsig, pob zeb thiab lwm yam khoom tsis tuaj yeem raug sau tawm.

lub sijhawm tseem ceeb

Thaumsau tawm ntawm MPZ, tshwj xeeb yuav tsum tau them nyiaj rau kev sau npe. Lub ntuj poob ntawm cov cuab yeej yog qhia nyob rau hauv accounting nyob rau hauv lub hauv paus ntawm kev ua tau kos nyob rau hauv raws li txoj cai. Kev pov tseg ntawm cov khoom muaj nqis vim yog tub sab nyiag, kev poob, kev tsis txaus kuj tseem cuam tshuam raws li cov ntaub ntawv. Nyob rau tib lub sijhawm, cov neeg ua txhaum raug nthuav tawm nrog cov nyiaj rov qab. Cov koom haum hauv nroog thiab xeev siv ib txoj cai ntawm kev sau cov khoom muag los cuam tshuam cov ntaub ntawv. Cov ntaub ntawv no ua lub hauv paus rau kev nkag mus rau hauv kev tshaj tawm txog kev pov tseg cov khoom muaj nqis los ntawm cov nyiaj.

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