Bàn về thủ tục hoạt động kiểm soát nội bộ chu trình mua hàng và thanh toán trong doanh nghiệp

Abstract

Financial and accounting information always plays a vital role to use in making different decisions in every unit operating in the current economy. However, it is essential that the information must ensure reliability, accuracy and meet quality requirements. This will be achieved when the unit has an effective internal control process. Aiming to ensure sustainable profits, the purchase of inventory and payment is always emphasized by the unit’s leadership to strengthen management procedures. By synthesizing and analyzing documents, the main objective of the article is to provide a theoretical framework for the purchasing cycle in an enterprise accounting information system, thereby proposing three groups of ways to control each detailed activity in that cycle.