{"id":11,"date":"2025-10-23T05:39:29","date_gmt":"2025-10-23T05:39:29","guid":{"rendered":"https:\/\/woraa.com\/?p=11"},"modified":"2025-10-23T05:39:29","modified_gmt":"2025-10-23T05:39:29","slug":"quy-trinh-tai-chinh-woraa-v1-0","status":"publish","type":"post","link":"https:\/\/woraa.com\/?p=11","title":{"rendered":"Quy tr\u00ecnh T\u00e0i ch\u00ednh WORAA (v1.0)"},"content":{"rendered":"\n

Ng\u00e0y \u00e1p d\u1ee5ng:<\/strong> 23\/10\/2025
Ph\u1ea1m vi:<\/strong> To\u00e0n h\u1ec7 th\u1ed1ng WORAA\/TOKOO (b\u00e1n l\u1ebb \u0111i\u1ec7n t\u1eed & gia d\u1ee5ng).
M\u1ee5c ti\u00eau:<\/strong> B\u1ea3o \u0111\u1ea3m an to\u00e0n ti\u1ec1n \u2013 \u0111\u00fang ph\u00e1p l\u00fd \u2013 s\u1ed1 li\u1ec7u 1 ngu\u1ed3n<\/strong>, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n<\/strong> v\u00e0 l\u1ee3i nhu\u1eadn<\/strong> theo chi nh\u00e1nh\/SKU.<\/p>\n\n\n\n

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1) Nguy\u00ean t\u1eafc & Ph\u00e2n quy\u1ec1n<\/h2>\n\n\n\n
    \n
  • T\u00e1ch b\u1ea1ch 4 kh\u00e2u:<\/strong> L\u1eadp ch\u1ee9ng t\u1eeb \u2194 Ph\u00ea duy\u1ec7t \u2194 Thu\/Chi \u2194 Ghi s\u1ed5\/\u0110\u1ed1i so\u00e1t.<\/li>\n\n\n\n
  • “4 m\u1eaft\/6 m\u1eaft”<\/strong> cho m\u1ecdi kho\u1ea3n chi > h\u1ea1n m\u1ee9c; d\u00f9ng ma tr\u1eadn ph\u00ea duy\u1ec7t (Payment Matrix).<\/li>\n\n\n\n
  • H\u1ea1n m\u1ee9c ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9<\/strong>; m\u1ecdi chi > X tri\u1ec7u b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n<\/strong>.<\/li>\n\n\n\n
  • Ng\u00e2n h\u00e0ng:<\/strong> t\u00e0i kho\u1ea3n c\u00f4ng ty, ph\u00e2n quy\u1ec1n iBank; giao d\u1ecbch > Y tri\u1ec7u y\u00eau c\u1ea7u 2 ch\u1eef k\u00fd<\/strong>.<\/li>\n\n\n\n
  • Ch\u1ee9ng t\u1eeb s\u1ed1:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u1ea3nh bi\u00ean b\u1ea3n l\u1eafp \u0111\u1eb7t, serial; l\u01b0u tr\u00ean Drive\/ERP theo m\u00e3 \u0111\u01a1n<\/strong>.<\/li>\n\n\n\n
  • Tu\u00e2n th\u1ee7:<\/strong> Quy \u0111\u1ecbnh thu\u1ebf\/k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh; ho\u00e1 \u0111\u01a1n \u0111\u00fang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, n\u1ed9i dung.<\/li>\n<\/ul>\n\n\n\n
    \n\n\n\n

    2) Chu tr\u00ecnh Order\u2011to\u2011Cash (O2C)<\/strong> \u2013 B\u00e1n h\u00e0ng & Thu ti\u1ec1n<\/h2>\n\n\n\n

    M\u1ee5c ti\u00eau:<\/strong> Thu \u0111\u00fang, n\u1ed9p \u0111\u00fang ng\u00e0y, kh\u1edbp 100% \u0111\u01a1n.<\/p>\n\n\n\n

    B\u01b0\u1edbc l\u00e0m:<\/strong><\/p>\n\n\n\n

      \n
    1. T\u1ea1o \u0111\u01a1n<\/strong> tr\u00ean Woo\/ERP (\u0111\u1ea7y \u0111\u1ee7: model, serial, ph\u00ed giao l\u1eafp, ghi ch\u00fa).<\/li>\n\n\n\n
    2. Giao\/l\u1eafp<\/strong> (k\u00e8m bi\u00ean b\u1ea3n & \u1ea3nh); c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i Ho\u00e0n th\u00e0nh<\/strong>.<\/li>\n\n\n\n
    3. Thu ti\u1ec1n<\/strong>:\n
        \n
      • COD<\/strong>: k\u1ef9 thu\u1eadt\/thu ng\u00e2n thu \u2192 phi\u1ebfu thu \u2192 n\u1ed9p qu\u1ef9 cu\u1ed1i ca.<\/li>\n\n\n\n
      • Chuy\u1ec3n kho\u1ea3n<\/strong>: g\u1eedi ch\u1ee9ng t\u1eeb chuy\u1ec3n; ki\u1ec3m tra n\u1ed9i dung CK = m\u00e3 \u0111\u01a1n<\/strong>.<\/li>\n\n\n\n
      • Th\u1ebb\/QR<\/strong>: theo ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh (kh\u00f4ng d\u00f9ng k\u00eanh \u0111\u00e3 d\u1eebng).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • N\u1ed9p ti\u1ec1n \u2013 kh\u00f3a ca<\/strong>: in S\u1ed5 qu\u1ef9 ca<\/strong>; n\u1ed9p k\u00e9t\/nh\u1eadp iBank.<\/li>\n\n\n\n
      • \u0110\u1ed1i so\u00e1t ng\u00e0y<\/strong>: kh\u1edbp \u0111\u01a1n \u2013 phi\u1ebfu \u2013 s\u1ed5 qu\u1ef9 \u2013 sao k\u00ea<\/strong>; \u0111\u00e1nh d\u1ea5u l\u1ec7ch (n\u1ebfu c\u00f3) v\u00e0 x\u1eed l\u00fd D+1.<\/li>\n<\/ol>\n\n\n\n

        SLA\/Chu\u1ea9n \u0111\u1ea7u ra:<\/strong><\/p>\n\n\n\n

          \n
        • N\u1ed9p ti\u1ec1n \u2264 21:30 c\u00f9ng ng\u00e0y<\/strong> (100% COD).<\/li>\n\n\n\n
        • Sao k\u00ea ng\u00e2n h\u00e0ng kh\u1edbp 100%<\/strong> danh s\u00e1ch chuy\u1ec3n kho\u1ea3n theo m\u00e3 \u0111\u01a1n.<\/li>\n\n\n\n
        • B\u1ed9 h\u1ed3 s\u01a1 \u0111\u01a1n: H\u0110\u0110T\/bi\u00ean nh\u1eadn + \u1ea3nh nghi\u1ec7m thu + serial.<\/li>\n<\/ul>\n\n\n\n
          \n\n\n\n

          3) Chu tr\u00ecnh Procure\u2011to\u2011Pay (P2P)<\/strong> \u2013 Mua h\u00e0ng & Thanh to\u00e1n<\/h2>\n\n\n\n

          M\u1ee5c ti\u00eau:<\/strong> Mua \u0111\u00fang \u2013 \u0111\u1ee7 \u2013 ti\u1ebft ki\u1ec7m; thanh to\u00e1n \u0111\u00fang h\u1ea1n, t\u1ed1i \u01b0u chi\u1ebft kh\u1ea5u.<\/p>\n\n\n\n

          B\u01b0\u1edbc l\u00e0m:<\/strong><\/p>\n\n\n\n

            \n
          1. \u0110\u1ec1 ngh\u1ecb mua<\/strong> (PR) do Kho\/B\u00e1n h\u00e0ng l\u1eadp \u2192 k\u00e8m t\u1ed3n, d\u1ef1 b\u00e1o b\u00e1n.<\/li>\n\n\n\n
          2. B\u00e1o gi\u00e1 & so s\u00e1nh<\/strong> \u2265 2 NCC (n\u1ebfu kh\u00f4ng \u0111\u1ed9c quy\u1ec1n).<\/li>\n\n\n\n
          3. \u0110\u01a1n \u0111\u1eb7t h\u00e0ng<\/strong> (PO) \u2192 ph\u00ea duy\u1ec7t theo ma tr\u1eadn.<\/li>\n\n\n\n
          4. Nh\u1eadn h\u00e0ng<\/strong>: phi\u1ebfu nh\u1eadp kho + ki\u1ec3m serial, h\u00ecnh th\u1ee9c th\u00f9ng.<\/li>\n\n\n\n
          5. Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>; \u0111\u1ed1i chi\u1ebfu PO\/GRN\/H\u0110.<\/li>\n\n\n\n
          6. \u0110\u1ec1 ngh\u1ecb thanh to\u00e1n<\/strong> (Payment Request) tr\u01b0\u1edbc H\u20113 ng\u00e0y<\/strong> so h\u1ea1n NCC.<\/li>\n\n\n\n
          7. Thanh to\u00e1n<\/strong> (UNC\/CK) \u2192 update ERP; l\u01b0u \u1ee7y nhi\u1ec7m chi\/b\u1eb1ng ch\u1ee9ng tr\u1ea3.<\/li>\n\n\n\n
          8. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> th\u00e1ng v\u1edbi NCC, x\u00e1c nh\u1eadn sai l\u1ec7ch.<\/li>\n<\/ol>\n\n\n\n

            SLA\/Chu\u1ea9n \u0111\u1ea7u ra:<\/strong><\/p>\n\n\n\n

              \n
            • PR\u2192PO \u2264 24h<\/strong> v\u1edbi h\u00e0ng ch\u1ea1y.<\/li>\n\n\n\n
            • H\u00f3a \u0111\u01a1n nh\u1eadp \u2264 48h<\/strong> sau nh\u1eadn h\u00e0ng.<\/li>\n\n\n\n
            • Thanh to\u00e1n \u0111\u00fang h\u1ea1n; \u01b0u ti\u00ean chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/strong> n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n\n\n\n
              \n\n\n\n

              4) Kho & Gi\u00e1 v\u1ed1n (COGS)<\/strong><\/h2>\n\n\n\n
                \n
              • Ph\u01b0\u01a1ng ph\u00e1p:<\/strong> FIFO theo serial<\/strong>; c\u1ea5m xu\u1ea5t khi ch\u01b0a c\u00f3 serial.<\/li>\n\n\n\n
              • Phi\u1ebfu xu\u1ea5t l\u1eafp \u0111\u1eb7t<\/strong> g\u1eafn m\u00e3 \u0111\u01a1n + \u1ea3nh tr\u01b0\u1edbc\/sau.<\/li>\n\n\n\n
              • Ki\u1ec3m k\u00ea<\/strong>: cu\u1ed1i th\u00e1ng v\u00e0 \u0111\u1ed9t xu\u1ea5t; ch\u00eanh l\u1ec7ch l\u1eadp bi\u00ean b\u1ea3n & b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n\n\n\n
              • H\u00e0ng ch\u1eadm xoay<\/strong>: b\u00e1o c\u00e1o Aging t\u1ed3n (\u226430\/60\/90+ ng\u00e0y)<\/strong>; \u0111\u1ec1 xu\u1ea5t khuy\u1ebfn m\u00e3i\/lu\u00e2n chuy\u1ec3n chi nh\u00e1nh.<\/li>\n\n\n\n
              • D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n<\/strong> theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n khi c\u1ea7n.<\/li>\n<\/ul>\n\n\n\n
                \n\n\n\n

                5) Ti\u1ec1n m\u1eb7t\/Ng\u00e2n qu\u1ef9 & Ng\u00e2n h\u00e0ng (Treasury)<\/strong><\/h2>\n\n\n\n
                  \n
                • Qu\u1ef9 ti\u1ec1n m\u1eb7t:<\/strong> h\u1ea1n m\u1ee9c t\u1ed1i \u0111a\/chi nh\u00e1nh; phi\u1ebfu thu\/chi; Ki\u1ec3m k\u00ea cu\u1ed1i ng\u00e0y<\/strong> (2 ng\u01b0\u1eddi k\u00fd).<\/li>\n\n\n\n
                • Ng\u00e2n h\u00e0ng:<\/strong> \u0111\u1ed1i so\u00e1t sao k\u00ea h\u1eb1ng ng\u00e0y<\/strong>; g\u1eafn m\u00e3 \u0111\u01a1n trong n\u1ed9i dung CK; d\u00f9ng Cash Pool<\/strong> \u0111\u1ec3 gom ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ch\u00ednh.<\/li>\n\n\n\n
                • D\u00f2ng ti\u1ec1n 13 tu\u1ea7n<\/strong> (rolling): d\u1ef1 b\u00e1o thu \u2013 chi theo tu\u1ea7n; h\u1ecdp treasury th\u1ee9 2.<\/li>\n\n\n\n
                • Quy t\u1eafc v\u00e0ng:<\/strong> B\u1ea3o to\u00e0n ti\u1ec1n m\u1eb7t \u2265 2\u20133 th\u00e1ng OPEX<\/strong>.<\/li>\n<\/ul>\n\n\n\n
                  \n\n\n\n

                  6) L\u01b0\u01a1ng & Hoa h\u1ed3ng<\/strong><\/h2>\n\n\n\n

                  Lu\u1ed3ng:<\/strong> Ch\u1ea5m c\u00f4ng\/KPI \u2192 B\u1ea3ng l\u01b0\u01a1ng \u2192 R\u00e0 so\u00e1t\/Ph\u00ea duy\u1ec7t \u2192 Chi tr\u1ea3 \u2192 H\u1ea1ch to\u00e1n \u2192 L\u01b0u tr\u1eef.<\/p>\n\n\n\n

                    \n
                  • Ch\u1ea5m c\u00f4ng\/KPI<\/strong>: kh\u00f3a ng\u00e0y cu\u1ed1i th\u00e1ng; x\u00e1c nh\u1eadn tr\u01b0\u1edfng b\u1ed9 ph\u1eadn.<\/li>\n\n\n\n
                  • Hoa h\u1ed3ng<\/strong>: t\u00ednh theo ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh<\/strong> (file c\u01a1 ch\u1ebf); \u0111\u1ed1i so\u00e1t \u0111\u01a1n\/thu ti\u1ec1n<\/strong>; tr\u01b0\u1eddng h\u1ee3p chia s\u1ebb \u0111\u01a1n: ghi r\u00f5 t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5.<\/li>\n\n\n\n
                  • Chi tr\u1ea3<\/strong>: chuy\u1ec3n kho\u1ea3n theo danh s\u00e1ch; b\u1ea3o m\u1eadt file l\u01b0\u01a1ng; k\u00fd nh\u1eadn \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n
                  • Thu\u1ebf & BH<\/strong>: t\u00ednh kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh; n\u1ed9p \u0111\u00fang h\u1ea1n.<\/li>\n\n\n\n
                  • B\u00fat to\u00e1n<\/strong>: h\u1ea1ch to\u00e1n l\u01b0\u01a1ng, hoa h\u1ed3ng, tr\u00edch tr\u01b0\u1edbc, BH, c\u00f4ng \u0111o\u00e0n (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n\n\n\n
                    \n\n\n\n

                    7) Thu\u1ebf & K\u1ebf to\u00e1n<\/strong><\/h2>\n\n\n\n
                      \n
                    • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>: ph\u00e1t h\u00e0nh ngay khi giao d\u1ecbch ho\u00e0n t\u1ea5t; n\u1ed9i dung\/thu\u1ebf su\u1ea5t \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n\n\n\n
                    • K\u00ea khai thu\u1ebf<\/strong> (GTGT\/PIT\/CIT\u2026): l\u1eadp l\u1ecbch theo k\u1ef3 th\u00e1ng\/qu\u00fd<\/strong> theo quy \u0111\u1ecbnh; \u0111\u1ed1i chi\u1ebfu doanh thu \u2013 h\u00f3a \u0111\u01a1n \u2013 s\u1ed5 c\u00e1i.<\/li>\n\n\n\n
                    • S\u1ed5 s\u00e1ch<\/strong>: Chart of Accounts chu\u1ea9n; mapping t\u1eeb Woo\/ERP \u2192 s\u1ed5 c\u00e1i; kh\u00f3a k\u1ef3<\/strong> sau khi ch\u1ed1t.<\/li>\n\n\n\n
                    • L\u01b0u tr\u1eef<\/strong>: ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo m\u00e3 \u0111\u01a1n\/n\u0103m; sao l\u01b0u \u0111\u1ecbnh k\u1ef3.<\/li>\n<\/ul>\n\n\n\n
                      \n

                      L\u01b0u \u00fd:<\/em> Ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i; lu\u00f4n r\u00e0 so\u00e1t v\u0103n b\u1ea3n m\u1edbi v\u00e0 tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n khi tri\u1ec3n khai.<\/p>\n<\/blockquote>\n\n\n\n

                      \n\n\n\n

                      8) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh & CAPEX<\/strong><\/h2>\n\n\n\n
                        \n
                      • \u0110\u1ec1 ngh\u1ecb \u0111\u1ea7u t\u01b0<\/strong> (Capex Request) \u2192 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 (payback\/IRR \u0111\u01a1n gi\u1ea3n).<\/li>\n\n\n\n
                      • Mua s\u1eafm \u2013 Nghi\u1ec7m thu \u2013 G\u1eafn m\u00e3 TS<\/strong>.<\/li>\n\n\n\n
                      • Kh\u1ea5u hao<\/strong> theo khung; ki\u1ec3m k\u00ea TSC\u0110 \u0111\u1ecbnh k\u1ef3; thanh l\u00fd c\u00f3 bi\u00ean b\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n l\u00e3i\/l\u1ed7.<\/li>\n<\/ul>\n\n\n\n
                        \n\n\n\n

                        9) Vay \u2013 L\u00e3i \u2013 Ngh\u0129a v\u1ee5<\/strong><\/h2>\n\n\n\n
                          \n
                        • S\u1ed5 vay<\/strong>: s\u1ed1 h\u1ee3p \u0111\u1ed3ng, d\u01b0 n\u1ee3, l\u00e3i su\u1ea5t n\u0103m, ng\u00e0y tr\u1ea3, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/li>\n\n\n\n
                        • C\u00e1ch t\u00ednh l\u00e3i ng\u00e0y:<\/strong> L\u00e3i = D\u01b0 n\u1ee3 \u00d7 (LS n\u0103m\/365) \u00d7 S\u1ed1 ng\u00e0y th\u1ef1c t\u1ebf<\/code>.<\/li>\n\n\n\n
                        • K\u1ebf ho\u1ea1ch tr\u1ea3 n\u1ee3<\/strong> theo th\u00e1ng; c\u1ea3nh b\u00e1o tr\u01b0\u1edbc H\u20115 ng\u00e0y<\/strong> l\u1ecbch tr\u1ea3.<\/li>\n\n\n\n
                        • Ch\u1ec9 s\u1ed1 theo d\u00f5i:<\/strong> DSCR<\/strong>, Debt\/EBITDA<\/strong>, Chi ph\u00ed l\u00e3i\/Doanh thu<\/strong>.<\/li>\n<\/ul>\n\n\n\n
                          \n\n\n\n

                          10) \u0110\u00f3ng s\u1ed5 & B\u00e1o c\u00e1o (Record\u2011to\u2011Report, R2R)<\/strong><\/h2>\n\n\n\n

                          L\u1ecbch \u0111\u00f3ng s\u1ed5 th\u00e1ng (D+5):<\/strong><\/p>\n\n\n\n

                            \n
                          • D+1<\/strong>: kh\u00f3a b\u00e1n h\u00e0ng; \u0111\u1ed1i so\u00e1t qu\u1ef9 & ng\u00e2n h\u00e0ng; kh\u00f3a nh\u1eadp xu\u1ea5t kho.<\/li>\n\n\n\n
                          • D+2<\/strong>: ho\u00e0n t\u1ea5t h\u00f3a \u0111\u01a1n c\u00f2n thi\u1ebfu; ghi nh\u1eadn COGS; \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 NCC\/Kh\u00e1ch.<\/li>\n\n\n\n
                          • D+3<\/strong>: b\u00fat to\u00e1n l\u01b0\u01a1ng, kh\u1ea5u hao, ph\u00e2n b\u1ed5, d\u1ef1 ph\u00f2ng.<\/li>\n\n\n\n
                          • D+4<\/strong>: so\u00e1t s\u1ed5 c\u00e1i \u2013 s\u1ed5 chi ti\u1ebft; x\u1eed l\u00fd sai l\u1ec7ch.<\/li>\n\n\n\n
                          • D+5<\/strong>: ph\u00e1t h\u00e0nh BCTC qu\u1ea3n tr\u1ecb<\/strong> & dashboard.<\/li>\n<\/ul>\n\n\n\n

                            B\u1ed9 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb chu\u1ea9n:<\/strong><\/p>\n\n\n\n

                              \n
                            • P&L<\/strong> theo chi nh\u00e1nh\/SKU<\/strong> (Gross margin, OPEX, EBIT).<\/li>\n\n\n\n
                            • B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> r\u00fat g\u1ecdn.<\/li>\n\n\n\n
                            • D\u00f2ng ti\u1ec1n<\/strong> (gi\u00e1n ti\u1ebfp) + Forecast 13 tu\u1ea7n<\/strong>.<\/li>\n\n\n\n
                            • Aging<\/strong>: AR\/AP<\/strong>; Inventory Aging<\/strong> & Turnover<\/strong>.<\/li>\n\n\n\n
                            • CCC<\/strong> (Cash Conversion Cycle) v\u00e0 c\u1ea3nh b\u00e1o t\u1ed3n ch\u1eadm.<\/li>\n<\/ul>\n\n\n\n
                              \n\n\n\n

                              11) Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 & R\u1ee7i ro<\/strong><\/h2>\n\n\n\n
                                \n
                              • Gian l\u1eadn\/Th\u1ea5t tho\u00e1t<\/strong>: c\u1ea5m gi\u1eef ti\u1ec1n qua \u0111\u00eam (tr\u1eeb khi \u0111\u01b0\u1ee3c duy\u1ec7t); ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t; camera t\u1ea1i k\u00e9t.<\/li>\n\n\n\n
                              • Chargeback\/Ho\u00e0n ti\u1ec1n<\/strong>: quy tr\u00ecnh \u0111i\u1ec1u tra + bi\u00ean b\u1ea3n; ch\u1ec9 ho\u00e0n qua k\u00eanh \u0111\u00e3 thu<\/strong>.<\/li>\n\n\n\n
                              • Sai l\u1ec7ch s\u1ed5 s\u00e1ch<\/strong>: ticket x\u1eed l\u00fd; m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 b\u00fat to\u00e1n + \u0111\u00ednh k\u00e8m<\/strong>.<\/li>\n\n\n\n
                              • S\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng\/iBank<\/strong>: quy tr\u00ecnh d\u1ef1 ph\u00f2ng (offline voucher), nh\u1eadp l\u1ea1i trong ng\u00e0y; nh\u1eadt k\u00fd s\u1ef1 c\u1ed1.<\/li>\n<\/ul>\n\n\n\n
                                \n\n\n\n

                                12) RACI \u2013 v\u00ed d\u1ee5 c\u00e1c \u0111\u1ea7u vi\u1ec7c ch\u00ednh<\/strong><\/h2>\n\n\n\n
                                C\u00f4ng vi\u1ec7c<\/th>Sales<\/th>\u0110i\u1ec1u ph\u1ed1i<\/th>Kho<\/th>K\u1ebf to\u00e1n qu\u1ef9<\/th>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/th>T\u00e0i ch\u00ednh<\/th>Gi\u00e1m \u0111\u1ed1c<\/th><\/tr><\/thead>
                                Thu\/\u0111\u1ed1i so\u00e1t COD<\/td>C<\/td>C<\/td>I<\/td>A\/R<\/strong><\/td>I<\/td>I<\/td>I<\/td><\/tr>
                                Chuy\u1ec3n kho\u1ea3n \u2013 KH<\/td>C<\/td>I<\/td>I<\/td>R<\/strong><\/td>I<\/td>A<\/strong><\/td>I<\/td><\/tr>
                                P2P \u2013 PO & nh\u1eadn h\u00e0ng<\/td>I<\/td>C<\/td>R<\/strong><\/td>I<\/td>A\/R<\/strong><\/td>C<\/td>I<\/td><\/tr>
                                Thanh to\u00e1n NCC<\/td>I<\/td>I<\/td>I<\/td>R<\/strong><\/td>A<\/strong><\/td>C<\/td>I<\/td><\/tr>
                                \u0110\u00f3ng s\u1ed5 th\u00e1ng<\/td>I<\/td>I<\/td>I<\/td>C<\/td>A\/R<\/strong><\/td>C<\/td>I<\/td><\/tr>
                                B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/td>I<\/td>I<\/td>I<\/td>I<\/td>R<\/strong><\/td>A<\/strong><\/td>C<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
                                \n

                                R<\/strong> Th\u1ef1c hi\u1ec7n \u2022 A<\/strong> Ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i \u2022 C<\/strong> Tham v\u1ea5n \u2022 I<\/strong> Nh\u1eadn th\u00f4ng tin<\/p>\n<\/blockquote>\n\n\n\n

                                \n\n\n\n

                                13) KPI t\u00e0i ch\u00ednh tr\u1ecdng y\u1ebfu & C\u00f4ng th\u1ee9c<\/strong><\/h2>\n\n\n\n
                                  \n
                                • Gross Margin %<\/strong> = (Doanh thu \u2013 COGS)\/Doanh thu.<\/li>\n\n\n\n
                                • OPEX Ratio<\/strong> = Chi ph\u00ed v\u1eadn h\u00e0nh\/Doanh thu.<\/li>\n\n\n\n
                                • AR Days (DSO)<\/strong> = (AR cu\u1ed1i k\u1ef3\/Doanh thu ng\u00e0y).<\/li>\n\n\n\n
                                • AP Days (DPO)<\/strong> = (AP cu\u1ed1i k\u1ef3\/COGS ng\u00e0y).<\/li>\n\n\n\n
                                • Inventory Days (DIO)<\/strong> = (T\u1ed3n kho\/COGS ng\u00e0y).<\/li>\n\n\n\n
                                • CCC<\/strong> = DIO + DSO \u2013 DPO.<\/li>\n\n\n\n
                                • Cash Runway<\/strong> = Ti\u1ec1n m\u1eb7t & t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \/ OPEX th\u00e1ng.<\/li>\n<\/ul>\n\n\n\n
                                  \n\n\n\n

                                  14) Bi\u1ec3u m\u1eabu\/Template (chu\u1ea9n h\u00f3a)<\/strong><\/h2>\n\n\n\n
                                    \n
                                  • Payment Request<\/strong> (\u0110\u1ec1 ngh\u1ecb thanh to\u00e1n): PO\/GRN\/H\u0110; h\u1ea1n thanh to\u00e1n; t\u00e0i kho\u1ea3n NCC; lu\u1ed3ng k\u00fd.<\/li>\n\n\n\n
                                  • Cash Count Sheet<\/strong> (Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 cu\u1ed1i ng\u00e0y).<\/li>\n\n\n\n
                                  • Bank Reconciliation<\/strong> (\u0110\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng ng\u00e0y\/th\u00e1ng).<\/li>\n\n\n\n
                                  • Inventory Count Sheet<\/strong> (Ki\u1ec3m k\u00ea kho \u2013 serial).<\/li>\n\n\n\n
                                  • Capex Request<\/strong> (\u0110\u1ec1 ngh\u1ecb \u0111\u1ea7u t\u01b0 TSC\u0110).<\/li>\n\n\n\n
                                  • COD Log<\/strong> (Nh\u1eadt k\u00fd COD theo ca).<\/li>\n\n\n\n
                                  • Payroll Summary<\/strong> (B\u1ea3ng l\u01b0\u01a1ng & hoa h\u1ed3ng \u2013 xu\u1ea5t t\u1eeb c\u01a1 ch\u1ebf hi\u1ec7n h\u00e0nh).<\/li>\n<\/ul>\n\n\n\n
                                    \n\n\n\n

                                    15) H\u1ec7 th\u1ed1ng & D\u1eef li\u1ec7u<\/strong><\/h2>\n\n\n\n
                                      \n
                                    • Woo\/ERP \u2192 S\u1ed5 c\u00e1i<\/strong>: mapping t\u00e0i kho\u1ea3n; t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn doanh thu\/COGS<\/strong> khi ho\u00e0n th\u00e0nh \u0111\u01a1n.<\/li>\n\n\n\n
                                    • Kh\u00f3a k\u1ef3<\/strong>: sau D+5; m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh sau kh\u00f3a ph\u1ea3i c\u00f3 phi\u1ebfu m\u1edf k\u1ef3.<\/li>\n\n\n\n
                                    • Ph\u00e2n quy\u1ec1n<\/strong>: t\u1ed1i thi\u1ec3u quy\u1ec1n \u2013 ch\u1ec9 xem\/ch\u1ec9 ghi theo vai tr\u00f2.<\/li>\n\n\n\n
                                    • Sao l\u01b0u<\/strong>: h\u00e0ng ng\u00e0y; ph\u1ee5c h\u1ed3i ki\u1ec3m th\u1eed h\u00e0ng qu\u00fd.<\/li>\n<\/ul>\n\n\n\n
                                      \n\n\n\n

                                      16) Qu\u1ea3n tr\u1ecb phi\u00ean b\u1ea3n<\/strong><\/h2>\n\n\n\n
                                        \n
                                      • v1.0 (23\/10\/2025)<\/strong>: Khung chu\u1ea9n to\u00e0n h\u1ec7 th\u1ed1ng.<\/li>\n\n\n\n
                                      • G\u00f3p \u00fd g\u1eedi Ph\u00f2ng T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1eadp nh\u1eadt v1.1<\/strong> (b\u1ed5 sung ch\u1ec9 ti\u00eau\/bi\u1ec3u m\u1eabu theo th\u1ef1c t\u1ebf).<\/li>\n<\/ul>\n\n\n\n
                                        \n\n\n\n

                                        Ph\u1ee5 l\u1ee5c A \u2013 Ma tr\u1eadn ph\u00ea duy\u1ec7t chi (v\u00ed d\u1ee5)<\/h3>\n\n\n\n
                                        M\u1ee9c chi<\/th>Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb<\/th>K\u1ebf to\u00e1n qu\u1ef9<\/th>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/th>T\u00e0i ch\u00ednh<\/th>Gi\u00e1m \u0111\u1ed1c<\/th><\/tr><\/thead>
                                        \u2264 5 tri\u1ec7u<\/td>R<\/td>A<\/td>I<\/td>I<\/td>I<\/td><\/tr>
                                        5\u201350 tri\u1ec7u<\/td>R<\/td>R<\/td>A<\/td>C<\/td>I<\/td><\/tr>
                                        > 50 tri\u1ec7u<\/td>R<\/td>R<\/td>C<\/td>A<\/td>A<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                        Ph\u1ee5 l\u1ee5c B \u2013 Quy \u01b0\u1edbc \u0111\u1eb7t t\u00ean ch\u1ee9ng t\u1eeb<\/h3>\n\n\n\n

                                        KV-[Chi nh\u00e1nh]_[Lo\u1ea1i ch\u1ee9ng t\u1eeb]_[YYYYMMDD]_[M\u00e3 \u0111\u1ecbnh danh]<\/code>
                                        V\u00ed d\u1ee5:<\/strong> HN-QUY_PhieuThu_20251023_#DON1234<\/code><\/p>\n\n\n\n

                                        Ph\u1ee5 l\u1ee5c C \u2013 Checklist \u0111\u00f3ng s\u1ed5 th\u00e1ng (copy\u2011paste)<\/h3>\n\n\n\n
                                          \n
                                        • Kh\u00f3a b\u00e1n h\u00e0ng; \u0111\u1ed1i so\u00e1t POS\/Woo \u2013 s\u1ed5 c\u00e1i.<\/li>\n\n\n\n
                                        • Kh\u00f3a kho; ghi COGS theo FIFO\/serial.<\/li>\n\n\n\n
                                        • \u0110\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng; x\u1eed l\u00fd ti\u1ec1n treo.<\/li>\n\n\n\n
                                        • Ghi nh\u1eadn l\u01b0\u01a1ng\/kh\u1ea5u hao\/ph\u00e2n b\u1ed5.<\/li>\n\n\n\n
                                        • So\u00e1t thu\u1ebf su\u1ea5t \u2013 ho\u00e1 \u0111\u01a1n; l\u1eadp t\u1edd khai d\u1ef1 th\u1ea3o.<\/li>\n\n\n\n
                                        • Xu\u1ea5t b\u1ed9 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb; g\u1eedi l\u00e3nh \u0111\u1ea1o ph\u00ea duy\u1ec7t.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                                          Ng\u00e0y \u00e1p d\u1ee5ng: 23\/10\/2025Ph\u1ea1m vi: To\u00e0n h\u1ec7 th\u1ed1ng WORAA\/TOKOO (b\u00e1n l\u1ebb \u0111i\u1ec7n t\u1eed & gia d\u1ee5ng).M\u1ee5c ti\u00eau: B\u1ea3o \u0111\u1ea3m an to\u00e0n ti\u1ec1n \u2013 \u0111\u00fang ph\u00e1p l\u00fd \u2013 s\u1ed1 li\u1ec7u 1 ngu\u1ed3n, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn theo chi nh\u00e1nh\/SKU. 1) Nguy\u00ean t\u1eafc & Ph\u00e2n quy\u1ec1n 2) Chu tr\u00ecnh Order\u2011to\u2011Cash (O2C) \u2013 B\u00e1n h\u00e0ng […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/posts\/11","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/woraa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11"}],"version-history":[{"count":1,"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/posts\/11\/revisions"}],"predecessor-version":[{"id":13,"href":"https:\/\/woraa.com\/index.php?rest_route=\/wp\/v2\/posts\/11\/revisions\/13"}],"wp:attachment":[{"href":"https:\/\/woraa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/woraa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/woraa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}