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  • 1. * ^* ^ h^^^>JI? ,-^% -s< ^"^-^iT *i» *^ ^>luS ^x
  • 2. INTERNATIONAL EXECUTIVE MBA PROGRAM (leMBA) Chirang trinh cao hoc Quan tri kinh doanh Quoc teLUAN VAN TOT NGHIEP • • GIAI PHAP HO AN THIEN TO CHlTC QUAN LY HO AT DONG THU C l / d C • • TAI CONG TY THONG TIN DI DONG (VMS) GIAI DOAN: 2007-2011 LE T U Y E T N H U N G IEMBA#3 THANG 05, 2007
  • 3. INTERNATIONAL EXECUTIVE MBA PROGRAM (leMBA) Chircng trinh cao hoc Quan trj kinh doanh Quoc te BAN LUAN VAN NAY DUOC NOP CHO TRU^OfNG DAI HOC IRVINE (HOA KY) VA KHOA QUAN TRI KINH DOANH (TRUdNG DAI HOC QUOC GIA HA N O OBAN LUAN V A N LA MOT PHAN BAT BUQC TRONG CHUONG TRINH D A O T A O T H A C S Y Q U A N TRI KINH DOANH QUOC TE THANG 05, 2007
  • 4. Phe duyet ciia Chirong trinh Cao hoc quan tri kinh doanh quoc te Chu nhiem chuang trinhToi xac nhan rang luan van nay da dap urng dugc cac yeu cau ciia mot luan van tot nghiepthuoc chuang trinh dao tao Thac sy Quan trj kinh doanh. PGS-TS. Vu Cong Ty Chu tich Hoi dongChung toi, ky ten duai day xac nhan rang chung toi da doc loan bp luan van nay va congnhan ban luan van hoan toan dap urng cac tieu chuan ciia mot luan van Thac sy quan tri kinhdoanh. NCS. Tran Phuong Lan Giao vien huong danCac thanh vien Hoi dong(Xep thu tu ten theo bang chCr cai)TS. Nguyin Viet AnhTS. TaNgocCauNCS. Tran Phuong LanPGS-TS. Ngo Kim Thanh
  • 5. CAMKET Toi xin cam ket rang noi dung cua ban luan van nay chua dugc nop cho bat ky motchucrng trinh cap bang cao hoc nao cung nhu bat ky mot chuang trinh dao tao cap bang naokhac. Toi cung xin cam ket them rang ban luan van nay la no luc ca nhan cua toi. Cac ketqua, phan tich, ket luan trong luan van nay (ngoai cac phan dugc trich dan) deu la ket qualam viec ciia ca nhan toi. Hoc vien Le Tuyet Nhung
  • 6. MUC LUC PHANMdDAU 1 1 1. Su can thiet va y nghTa cua de tai I 2. Muc tieu cua de tai 3 3. Doi tugng va pham vi nghien cuu cua de tai 3 4. Phuang phap nghien cuu 4 5. Tinh thuc tien va dong gop cua de tai 4 6. Ket cau cua de tai 4 CHlfONG I: CO s S LY L U A N v F f O CHlTC VA QUAN LY Cl/Qc PHAI THU CUA DICH VU TTDD T R A SAU 5i. KHAl" "NIEM VE CUQC PHAi THU VA DAC DIEM QUAN H$ TIN DUNGCUA DICH VU THONG TIN DI D Q N G TRA SAU 5 I. Cuac djch vu thong tin di dong tra sau 5 2. Dae diem cua quan he tin dung trong thanh toan cuac djch vu di dong trasau 6fl. D A C D I E M "CUA T O C H U C VA Q U A N LY THU CUQc DICH VUTHONG TIN DI D O N G TRA SAU 7 1. Tinh chat va dac diem quan he tin dung giua cac nha cung cap djch vu vien thong va khach hang tai cac cong ty vien thong tren th6 giai 8 2. Tinh chat va dac diem cua quan he tin dung giua nha cung cap djch vu vien thong va khach hang tai Viet Nam 9ill PHAN LOAlf UOI NO U
  • 7. IV. PHAN LOAI KHACH HANG 12 4.1. Phan loai khach hang truyen thong tai Viet Nam theo cac tieu thuc 12 4.2. Phan loai khach hang phuc vu quan ly thu cuac tai mot so cong ty vien thong tren the giai 18V. CO CAU TO "CHUC VA MOT SO MO HINH Q U A N LY THU CUQcCUA CAC CONG TY VIEN THONG TREN THE Gl6l vA TAI VIET NAM 19 5.1. Mot so mo hinh va ca cau to chuc quan ly tai cac cong ty vien thong tren the giai 19 5.2. Mo hinh to chuc va quan ly thu cuac tai Viet Nam 28Vl. "cAc NGHIEP VU CO BAN T R O N G t o CHLTC vA QUAN LY THDCU6C TAI cAC CONG TY VIEN THONG 33 6.1. Mot so van de can thiet trong to chuc quan ly dat hieu qua 33 6.2. Cac nghiep vu ca ban ve hoat dong thanh toan cuac phi 35CHlJaNG li: THirC TIFN TO CHlfc VA QUAN LY HOAT DOSfG THU CU^dC TAI CONG TY THONG TIN DI D Q N G (VMS) 37i. Gl8i THTIU CHUNG 3711. MOT SO NET CHTNH fRONG HOAT D O N G "SXKD C U A CONG TYTRONG GIAI DOAN HIEN NAY 39 2.1. Su menh cua doanh nghiep va tam nhin trong tuang lai 39 2.2. Cac kho khan, thach thuc 40lil HOAT DONG THU CUQC DICH VU f R A SAU fAi CONG TY VMS 41 3.1.Giai thieu chung 41 3.2. Muc tieu cua to chuc va quan ly thu cuac tra sau tai VMS 42 . _ 1...
  • 8. 3.3. Phan loai no theo thai gian ng, xay dung ke hoach thu cuac va gin muc chi phi thu d6i vai tung loai ng nham thuc day hoat dong thu cung nhu hieu qua su dung chi phi 43iv. PHAN LOAi KHACH HANG vQl MUC TIEU QUAN LY VA TO CHLTCTHU PHU HOP V6l TlTNG DOI TUONG KHACH HANG, MUC DICH TANTHU 46 4.1. Quy dinh chung 46 4.2. Cac chinh sach doi vai tung doi tugng khach hang 48 4.3. Chi tieu phan bo 50 4.4. To chuc thuc hien va trach nhiem cua cac dan vj 51 4.5. Sa do 11 nghiep vu chinh trong hoat dong thu cuac tai VMS 53 4.6. He thong bieu mau bao cao 54 4.7. He thong chi tieu danh gia hoat dong thu cuac phi 55 4.8. He thong ke hoach hoa toan bo chi tieu thu cuac va to chuc quan ly thutheo ke hoach dugc giao 56V. PHAN fiCH s w o t HOAt D O N G ttlU cUdC TAI VMS 59 5.1. Diem manh cua he thong thu cuac VMS 60 5.2. Diem han che 61 5.3. Ca hoi 62 5.4. Thach thuc trong moi truang canh tranh hien nay 63 CHWNG III: MOT SO GIAI PHAP HOAN T H I E N V l l c TO CH1?CQUAN LY D E NANG CAO HIEU QUA HOAT DONG THU CU^dC TAI CONG TY VMS TRONG GIAI DOAN 2007-2011 66
  • 9. i. Doi MQI CAC CHINH SACH VE CHI" PHI THU, PHAN LOAI KHACHHANG... TRONG TO CHUt vA QUAN LY DOI V6I HOAT DQNG THUCUOC TAI CONG TY VMS 66 1. Doi mai va bo sung ca che chi phi 66 2. Chinh sach mai h phan loai khach hang de to chuc quan ly khach hangVIP trong hoat dong thu cuac cua VMS 69 3. fhik lap he thong bao cao, bao bieu, chinh sua va bo sung cac quy dinhphu hgp vai quan ly thu cuac nhieu chu ky phuc vu khach hang 3 ky cuac trongthang 71IL CA"C GlAl PHAP TRONG THQI GJAN tSl NHAM HOAN tHI$N COcAu TO CHUC Q U A N LY VA N A N G C A O HIEU Q U A H O A T D Q N G T H UCUCJC 72 1. Giai phap ngan han (tu 2007-2008) 72 2. Giai phap dai han (2007-2011) 73III CAC DIEU KlfiN DE THUC RfEN "cAc GlAl PHAP TREN 86 1. D6i vai Cong ty VMS 86" 2. Doi vai cac ca quan nha nuac 87 PHAN KET LUAN 88 DANH MUC TAI LIEU THAM KHAO 90
  • 10. DANH MUC SO DO HINH VESa do 1: Mo hinh to chuc quan ly thu theo he thong phong ban chuc nangSa do 2: Sa do nghiep vu thanh toan cuac phi Cong ty Thong tin di dong - VMSSa do 3-13: So 66 11 nghiep vu chinh trong hoat dong thu cuac tai VMS
  • 11. DANH MUC HE THONG BIEU MAU BAO CAO Bieu 01 : Mau bien ban ban giao so lieu cuac phat sinh Bieu 02 : Mau bien ban ban giao so lieu cuac phai thu Bi^u 03 : Mau bien ban doi soat so lieu cuac da thu Bieu 04 : Mau bien ban doi soat so lieu cuac da gach ng tren mang Bi6u 05 : Mlu ban ke giao nhan chung tu cua To In va phat hanh thong bao cuac vai ngan hang Bieu 06 : Mau ban ke giao nhan chung tu To in va phat hanh thong bao cuac vai Buu dien Bieu 07 : Mau ban ke giao nhan chung tu T5 in va phat hanh thong bao cuac vai To thu true tiep (chi ap dung cho Trung tam 1 va 3)Bieu 08 : Mau bien ban ban giao so lieu cuac phai thu theo dja ban quan ly (chi ap dung cho Trung tam 2)Bieu 09 : Mau ban ke giao nhan chung tu cua To thu true tilp vai nhan vien thu cuacBieu 10 : Mau phieu phat thong bao thanh toan cuac djch vu thong tin di dongBieu 11 : Mlu philu dir trii su dung hoa dan GTGT dac thu VMSBieu 12 : Mau so theo doi hoa dan GTGT dac thu VMSBieu 13 : Mau phliu de nghi cap hoa don GTGT dac thu VMSBieu 14 : Mlu bao cao tinh hinh su dung hoa dan GTGT dac thu VMS
  • 12. Bi8u 15 : Mau bao cao tong hgp tinh hinh su dung hoa dan GTGT dac thu VMS Bieu 16 : Mau phieu de nghj luu hoa dan GTGT dac thu VMS Bi6u 17 : Mau phieu xac minh khach hang bao do Bieu 18 : Mau bien ban xac nhan va cam ket tra ng Bieu 19 : Mau phieu xac minh khach hang ng cuac Bi8u 20 : Mlu bang ke chi tilt cac khoan ng cuac do loi cua nhan vien Cong ty Bieu 21 : Mau bang ke chi tiet cac khoan ng cuac do loi cua dai lyBieu 22 : Mau bang ke chi tiet cac khoan ng cuac do loi cua khach hangBieu 23 : Mau bang ke chi tiet cac khoan ng cuac xin tra ng dan va xin tra ng chamBieu 24 : Mau bang ke chi tiet cac khoan ng cuac cho xoa ngBieu 25 : Mau bao cao tinh hinh cong tac thu cuacBieu 26 : Mau bao cao tinh hinh cong tac thanh toan cuac phiBieu 27 : Mau bao cao tinh hinh thu cuac phat sinhBieu 28 : Mau bao cao tinh hinh thu cuac ng dongBieu 29 : Mau bao cao tong hgp tinh hinh hoan thien hb so khach hang ng cuacBieu 30 ; Mau bao cao tong hgp tinh hinh xac minh khach hang ng cuacBieu 31 : Mau ban ke thu nop tien cuac
  • 13. CAC CHU^ VIET TATVNPT : T6ng Cong ty buu chinh vien thong Viet Nam (Vietnam post and telecom munictions)TDBCVTVN : Tap doan buu chinh vien thong Viet NamVMS : Cong ty thong tin di dong (Vietnam Mobile telecom serrices Co.)DTDD: : Dien thoai di dongBCC : Hgp dong hgp tac kinh doanh (Business Co-operation Contract)GSM : He thong thong tin toan cau (Global System for Mobible communication)LDTK : Lao dong thue khoan
  • 14. PHAN M 6 D A U 1. Su" c^n thiet va y nghia cua de taiNuac ta dang hoi nhap manh me vao n^n kinh tl khu virc va the giai vai dinh cao la viec gia nhap T6 chuc Thuong mai th§ giai (World Trade Oganization - WTO) thang 11/2006. Cung vai qua trinh hoi nhap, moi truang kinh doanh ngay cang tra nen bien dong va mang tinh canh tranh cao. Thuc t^ cho thdy, d^ phat trien b6n virng, cang trong moi truang canh tranh cao, cang doi hoi doanh nghiep cung cap thong tin di dong phai c6 ngu6n lire tai chinh cGng nhu hieu qua tai chinh cao. Viec thiet lap mo hinh thanh toan ggn nhe, hieu qua, quan ly hoat dong cua he thong thanh toan chat che, vira phuc vu khach hang, vira dam bao tan thu cuac,.. giup doanh nghiep giam thieu toi da rui ro tu ngqua han, day nhanh vong quay v6n, gop phan quan trong trong viec nang cao kha nangtai chinh cua doanh nghiep.Vien thong la mot nganh trong he thong ket cau ha tang cua nen kinh te quoc dan, c6 vaitro la nganh kinh te miai nhgn cua dat nuac, phai phat trien truac mot buac so vai cacnganh kinh te khac. Trong do, dich vu thong tin di dong la mot trong nhCmg dich vu vienthong C ban. Cung vai qua trinh hoi nhap va phat trien, thi truang vien thong Viet Nam Otrong thai gian tai se c6 nhieu bien dong lan theo huong tu do han, ma ciia han. TrongITnli virc kinh doanh dich vu thong tin di dong, tinh den thai diem hien nay, ngoai hai nhacung cap lan la MobiFone va VinaPhone, da c6 them 04 doanh nghiep cung cap dich vula Cong ty dien tu vien thong quan doi (Viettel), Cong ty c6 phan dich vu buu chinh vienthong Sai gon (S-Telecom), Cong ty dien tu vien thong dien lire (EVN), Cong ty c6 phanvien thong Ha Ngi (Hanoi Telecom).Cong ty Thong tin di dong Viet nam (Vietnam Mobile Telecom Service Company - vi§ttit la cong ty VMS) la doanh nghiep true thugc Tong cong ty Buu chinh Viln thong Vietnam, nay la Tap doan Biru chinh Vien thong Viet nam - VNPT. Dugc thanh lap thang 1
  • 15. 04/1993, su ra dai cua Cong ty VMS da danh mot d4u quan trong trong sir phat trien cua ITnh virc thong tin di dong noi rieng va cua nganh buu chinh - vien thong noi chung. La doanh nghiep dau tien kinh doanh loai hinh dich vu thong tin di dong, Cong ty Thong tin di dong da sam khang dinh dugc vi the cua minh, nhanh chong chiem ITnh dugc thi truang, kinh doanh c6 lai, dua thuang hieu dich vu MobiFone tra thanh thuong hieu c6 uy tin tren thi truang. D6n thai dilm hien nay, sau 14 nam hoat dong, Cong ty VMS c6 so lugng thue bao gan 10 trieu, doanh thu nam 2006 dat 9500 ty ddng (tuang duang khoang 600 trieu USD). Trong do, dich vu thong tin di dong tra truac c6 khoang 8,5tieu thue bao, doanh thu dat 6000 ty dong. Dich vu thong tin di dong tra sau c6 gan 1,5 trieu thue bao, doanh thu dat tren 3500 ty dong. De quan ly, thuc hien thu cuac cho khoi lugng Ian khach hang noitren, Cong ty da to chuc doi ngu lao dong bao gom 1260 nhan vien va lao dong thu cuachoat dong tren toan quoc.Hoat dong kinh doanh dich vu thong tin di dong tren thi truang Viet Nam canh tranhngay cang quyet liet. Cac chinh sach nham thu hut khach hang ma rgng thi truang da taodieu kien cho viec khach hang Igi dung, chuyen mang gay ng cuac lan, dong thai thu hutmot lugng khach hang c6 thu nhap thap, cong ty TNHH lam an kem hieu qua,... dan dinmat kha nang thanh toan. Doi vai doanh nghiep, thanh toan la khau cuoi cung cua chu kysan xuat kinh doanh, bo phan quan trong cua cong tac quan ly. Hoat dong nay quyet dinhhieu qua tai chinh cua hoat dong san xuat kinh doanh ciia doanh nghiep. Do vay, dk dambao hieu qua san xuat kinh doanh, viec to chuc, quart ly hoat dong thu cuac cin phai ditruac mot buac dap ung kjp thai su thay doi va tang truang cua moi truang kinh doanhdich vu thong tin di dong hien nay tai Viet Nam.
  • 16. Chinh vi nhirng ly do tren, toi da lira chgn de tai "Giai phap hoan thien to chirc quan ly hoat dong thu cu-o-c tai Cong ty Thong tin di dong (VMS) giai doan: 2007-2011". Day la de tai c6 y nghia thiet thuc doi vai hoat dong thu cuac tai Cong ty. 2. Muc tieu ciia de tai Tren ca so nghien cuu ly luan chung ve to chuc doanh nghiep, quan ly lao dong,.. ket hop voi tinh chat dac thu cua ITnh virc dien thoai di dong, thuc trang thu cuac hien nay cua Cong ty Thong tin di dong, de tai dugc xay dung nham: - He thong hoa cac ca so ly luan ve hoat dong thu cuac va thuc tien boat dong thu cuac tai cac Cong ty Vien thong tren the giai va tai Viet Nam. - Dinh huong hoat dong thu cuac phi cua Cong ty Thong tin di dong trong tinh hinh mai - Xay dung va hoan thien cac quy trinh nghiep vu nham nang cao hieu qua hoat dong thu cuac tai Cong ty VMS.- De xuat mot so giai phap hoan thien mo hinh to chuc, quan ly bg may thu cuac trongtoan Cong ty.3. Doi tuong va pham vi nghien ciru cua de tai3, L Mot so cong ty vien thong tren the gi&i va tai Viet Nam3JA Cong ty vien thong tren the gi&i:- Cong ty vien thong Singtel tai Singapore- Cong ty vien thong Bill Express tai Austraylia- Cong ty vien thong Huawei Technologies tai Trung quocJ, 7.2 Cong ty vien thong tai Viet Nam:- Cong ty dien tu viln thong quan doi Viettel- Buu dien Ha Noi
  • 17. 3,2, Cong ty Thong tin di dong D§ tai nghien cuu viec t6 chuc va quan ly hoat dong thanh toan cuac phi ciia Cong ty Thong tin di dong trong giai doan tu nam 1993-2006, dk xuk cac giai phap nhim hoan thien va nang cao hieu qua viec to chuc va quan ly hoat dong thanh toan cuac phi cua Cong ty trong thai gian tai (2006-2011). 4. Phuang phap nghien cuu - Phuang phap phan tich, liet ke, so sanh va dir bao - Phuang phap tong hgp, mo hinh hoa 5. Tinh thu-c tien va dong gop cua de tai - He thdng hoa nhung ly luan ca ban ve boat dong to chuc, quan ly he thong thu cuac phi - Tren ca sa boat dong thuc tien, thuc trang cong tac thu cuac phi tien hanh phan tich danh gia hieu qua hoat dong. Dong thai mo hinh hoa toan bg qua trinh quan ly.- De xuat phuang an, giai phap hoan thien viec to chuc, quan ly boat dong thu cuac trongthai gian ngan han tu 2006-2008 va dai ban den 2011 vai muc tieu nang cao hieu qua hethong thu cuac va dap ung dugc toe do phat trien doanh thu va thue bao cua Cong tyThong tin di dong.6. Ket cau cua de tai: bao gom 5 chuang- Phan ma dau. Giai thieu chung va neu tinh cap thiet, y nghTa cua de tai.- Chuang I: Ca sa ly luan ve to chuc, quan ly hoat dong thu cuac phi dich vu thong tin didong- Chuang II: Tinh hinh thuc te boat dong thu cuac tai Cong ty Thong tin di dong- Chuang III: Mot so giai phap hoan thien viec to chuc, quan ly hoat dong thu cuac tronggiai doan 2006-2011. Lg trinh thuc hien cu the.- Phan ket luan
  • 18. CHirONG I CO S 6 LY LUAN VE TO CHlTC VA QUAN LY CUOfC PHAI THU CUA DICH VU TTDD TRA SAU I- Khai niem ve C phai thu va dac diem quan he tin dung cua djch vu thong tin UC Q di dong tra sau: 1, C dich vu thong tin di dong tra sau . UQC Cac nha khai thac dich vu thong tin di dong tren the giai tao ra cac nhom hinh thuc dich vu thong tin di dong dua tren cau true cuac va hinh thuc thanh toan cuac nhu sau: - Nhom dich vu thong tin di dong tra truac: khach hang mua the c6 menh gia nap vao tai khoan rieng trong he thong va su dung cuac trong giai han tien nap. Co nhieu loai dich vu tra truac: dich vu tra truac thue bao ngay, thue bao chi nghe va nhan tin,... - Nhom dich vu thong tin di dong tra sau: la djch vu thong tin di dong cho phep khach hang su dung cuac truac, cu6i moi ky (thuang la mot thang), nha khai thac dich vu t6ng hgp cuac va thu tien cua khach hang. Nhung khach hang lira chgn hinh thuc dich vu nay thuang la khach hang c6 muc su dung cuac cao trong thang, C nhu cau su dung lau dai va 6n dinh. O Khi cung d p dich vu cho nhung thue bao tra sau se xuit hien quan he tin dung: cung c4p dich vu truac va thu tien cuac sau. Day la khoan cuac phai thu cua cac thue bao tra sauma khach hang c6 nghia vu thanh toan cho doanh nghiep vien thong tren ca so thoathuan cua Hgp ddng cung cdp dich vu thong tin di dong tra sau. S6 ti§n cuac dugc tinhtheo ca c^u cuac cua dich vu thong tin di dong tra sau bao g6m hai khoan ca ban: cuacthue bao thang va cuac su dung dich vu.(1) Quan ly nha rui ro vien thong - Australian institute of Management - 2006.
  • 19. S6 cuac phi ng lau khong thu dugc dung han ggi la cuac na dong. Cuac ng dgng mac du da don d6c, thuc hien nhieu bien phap xu ly nhung van khong c6 kha nang thu hoi ggi la cuac na kho ddi. 2. Dac diem cua quan he tin dung trong thanh toan C dich vu di dong tra sau : UC Q Phuang thuc ban hang thanh toan sau dua tren co so tin dung cung cap dich vu hay hang hoa cho khach hang bay gia dl doi lay mot cam ket thanh toan tai mot thai diem xac dinh trong tuang lai. Ban ch4t cua hinh thuc tin dung nay la sir tin nhiem, dieu do c6 nghTa la cac yeu to ve than nhan cua cac chu th§ trong giao dich tin dung luon dugc cac ben giao dich xac dinh diu tien {vk nguyen tic). D6i vai quan he tin dung trong cung cap dich vu thong tin di dgng, dd su dung cuac thong tin di dgng (thoa thuan cua cac ben tham gia tin dung) can C sir dam bao bang the chap tai san, tien von, tien dat cgc hoac cac loai tin chap (giay to, O khI uac...).... Do la nhirng can cu danh gia su tin nhiem doi vai khach hang vay hay ben bao lanh kha nang tra ng cua ho. Ben vay phai c6 day du cac dieu kien sau: • Co nang lire phap luat dan sir doi vai ben vay la phap nhan. • Co nang lire phap luat dan sir va nang luc hanh vi dan sir doi vai ben vay la cac ca nhan.Viec ung truac dich vu cho khach hang vay va thu hoi von sau do cua dich vu thong tindi dgng tai Viet Nam thuang cho vay khong c6 dam bao bang tai san. Viec vay cua dichvu thong tin di dgng cua khach hang khong can cu vao tai san dam bao ma a day chudoanh nghiep se lira chgn khach hang cho vay va c6 bao lanh bang tin chap (vi du: chungminh thu nhan dan, so ho khau, giay phep kinh doanh).Trong giao dich tin dung cua dich vu thong tin di dgng c6 mot yeu to can ban la khoangthai gian giiia hanh vi chuyen giao dich vu (cho vay) va hanh vi hoan tra tien, do lakhoang thai gian chua nhieu rui ro va c6 tac dgng true tiep den kha nang thu hoi von vay* Cac quy ^inhphap luat ve dich vu, cho thue, uy thac, thanh toan, Nxb Lao dgng, Ha Noi, 1998.*^ Quan ly nha rui ro vien thong - Australian institute of Management - 2006.
  • 20. cua cac doanh nghiep thong tin di dgng. Cac rui ro bi anh huong day chuyen true ti^p cua mgi boat dgng cua ndn kinh tl (vi du: gia ca, gia xang diu, thi truang chung khoan,...). Ngoai ra con bi anh huong boi moi truang khach quan (thien tai, bao lut, hoa hoan...) Viec cho vay khong c6 dam bao bing tai san rat de bi that thoat do cac hanh vi lira dao hay c6 tinh chay y khong thuc hien nghia vu tra ng. Day ciing la mot diem yeu cho thay cac doanh nghiep cm c6 nhung dieu kien ve to chuc va quan ly chat che nham dam bao quyin Igi cua cac ben, cua nhijng chu the tham gia giao dich tin dung va cho sir an toan lanh manh ve tai chinh doanh nghiep. II- Dac diem cua to chirc va quan ly thu C phi dich vu thong tin di dong tra sau UC Q T6 chuc va quan ly cuac phai thu nham muc dich quan tri tot cac khoan ng ngay tu dau. Neu sam xac dinh dugc cac rui ro va su gian lan cua khach hang se c6 nhung boat dgng toi thieu hoa sir tham hut va toi da hoa nguon thu. Du doan chinh xac nhung nil ro - gian lan cua khach hang ngay tu dau va nhiing rui ro ng kho doi tiep theo la hoan toan c6 the. Nhiing giai phap quan ly to chuc va nhung hoat dgng thu cuac phi - nhimg giai phap tot giup nha cung cap dich vu vien thong phan biet dugc nhirng khach hang chan chinh de c6 bien phap CSKH phuc vu toi uu va nhirng khach hang co tinh gian lan de c6 bien phap chan chinh tranh nguy co rui ro cao. Sir canh tranh khoc liet cua thj truang thong tin di dgng tao dieu kien de nhilu khach hang thay doi nha cung cap- bo khong thanh toan cac hoa don. Hien nay vai sir quan ly bat cap cua nen hanh chinh tao nhung ke ha luat phap, tao ca hoi cho nhung khach hangkhong tot C tinh gian Ian cuac ng. Gian lan va nhung thiet hai ve nhiing khoan ng kho Odoi tren toan The giai hang nam uac tinh 40 ti USD, dang tra thanh mot vkn de nghiemtrong doi vai nganh vien thong tren toan the giai. {So lieu do Austraylia Institute ofManagement cung cap thang 4/2006).(1) Quan ly va thu hoi cuac phi- thuc tien va kinh nghiem. APMG dao tao tai VMS-2006.
  • 21. Sir tang truang dot nggt nhijng khoan cong ng kho doi lam mk tac dung cua nhirng quy du phong gian lan. Phuang thuc ban hang thanh toan tra sau dua tren tin dung - cung cap dich vu cho khach hang bay gia de doi lay sir hua hen chi tra sau nay - cang ma rgng thi kha nang rui ro trong thanh toan cang nhieu. Viec su dung tin dung trong quan he kinh doanh th6 hien sir tin tuang cua cac nha cung cap dich vu - hang hoa ddi vai khach hang. Ngugc lai, khach hang cam ket thanh toan bing cac hinh thuc thanh toan bang tiln mat, the tin dung hoac chuyin khoan, v.v.. Viec khach hang thuc hien nghTa vu thanh toan sau khi da su dung dich vu do la sir gan bo su dung dich vu vai muc dich lau dai. Ket luan: Quan he tin dung trong dich vu thong tin di dgng tra sau la moi quan he tuang ho C muc dich su dung dich vu lau dai hd trg lan nhau giira nha cung cap dich vu va O khach hang. 1. Tinh chat va dac diem quan he tin dung giira cac nha cung cap djch vu vien thong va khach hang tai cac cong ty vien thong tren the giol* *: • Quan he tin dung dugc hinh thanh va xay dung tren ca sa co sir dam bao bang tien von (so du tren tai khoan tai Ngan hang), tien dat cgc, bao lanh cho vay cua he thong ngan hang (day la nhung khoan tin dung c6 dam bao bang tai san).- Hinh thuc thanh toan ng chu yeu su dung cac hinh thuc thanh toan dien tu nhu theVisacard, Mastercard, Intemetbanking...- Moi quan he thanh toan ba ben: chu yeu thanh toan qua he thong ngan hang, con lai10% thanh toan ng bang tien mat va chuyen khoan (so lieu do Singtel) cung cap. • Hoat dgng thu cuac chu yeu dugc su dung cac phuang phap thanh toan dien tu, mang luai ban hang va he thong ban le den nguai tieu dung dugc su dung trong moi quan he giua hai nha cung cap dich vu va khach hang.* Quan ly va thu hSi cu&c phi - thuc tien va kinh nghiem. APMG dao tao tai VMS-2006.
  • 22. Khach hang Ngan hang To churc tin dung Dai ly, diem thu.. Tom lai, quan he tin dung cua cac cong ty vien thong tren thi giai chu y§u dugc xay dung tren cac co sa: - Co dam bao b^ng v6n, tai san thi chip, bao lanh thanh toan cua cac to chuc tin dung, bao lanh thanh toan cua ngan hang ... (cho vay co the chap) - Mdi quan he 3 ben: khach hang, doanh nghiep viln thong, to chuc tai chinh tin dung. - Co he thong phap ly cua nha nuac ho trg manh - Chu yeu su dung hinh thuc thanh toan dien tu, tu dgng - Trinh do va y thuc chap hanh luat phap cua cac ben tham gia dat muc do an toan cao cho boat dgng kinh doanh cua cac cong ty vien thong.2. Tinh chat va dac diem ciia quan he tin dung giira nha cung cap djch vu vienthong va khach hang tai Viet nam:Cung cap dich vu va tra tien sau trong moi truang kinh doanh hien nay tai Viet Nam tieman ty le phan tram that thoat rat cao. Tren 95% giao dich tin dung cua nha cung cap dichvu thong tin di dgng doi vai khach hang tai Viet Nam dugc thuc hien tren ca sa tin chap(can cu tren giay to dugc cap do he thong quan ly hanh chinh). Viec tra tien sau ciiakhach hang luon chua dung nhijng rui ro. Doanh nghiep phai ganh chiu nhirng nii rotrong cugc song ciia khach hang, trong kinh doanh (pha san, giai the doanh nghiep, thien
  • 23. tai, bao lut ...) NhOng nii ro nay khong c6 ty le phan bd d6ng dIu theo tung vung, khong theo thai gian va kho du doan. Co so dl xac dinh m6i quan he tin dung giua Doanh nghiep cung cap dich vu thong tin di dgng va khach hang la: - D6i vai ca nhan: chung minh thu nhan dan va so ho khau. - Doi vai khach hang la phap nhan: gi4y phep kinh doanh, gi4y chung nhan xac dinh dia chi cua tru so phap nhan dong tai dia ban do chinh quyen dia phuang cap. Trong khi do, bg phan cac thue bao khach hang c6 dia chi tren so ho khau khong dung vai thuc tl (do viec quy hoach lai do thi, giai toa, cap moi so nha,...) co ty le cao. Do do khong thi xac dinh ro dia chi danh tinh ciia nhirng nguoi a tren khu vuc giai toa. Hiennay, Viet Nam dang c6 nhung cai each Ion trong quan ly hanh chinh - nhihig diem chuanhk quan trong Luat Quan ly hanh chinh la nhung nguyen nhan gay kho khan cho viecthuc hien nghTa vu quan ly trong moi truang tin dung Viet Nam, tao dieu kien de khachhang tron tranh trach nhiem thanh toan ng.Moi he cung cap tin dung ciia doanh nghiep va khach hang con chiu tac dgng boi chinhsach vT mo cua Nha nuac doi vai viec phat trien kinh te nhieu thanh phan. Dieu nay thehien trong viec quan ly hanh chinh mot each bat cap. Lay mot vi du nhu mot ca nhan cotu hai den ba chung minh thu nhan dan, co dia chi ho khau a mot nai nhung sinh boat,lam viec tai dia phuang khac. Doi vai truang hgp nay, thuc hien quan he tin dung ro ranggap nhieu kho khan. Trong qua trinh doi mai nen kinh te, viec thanh lap; sat nhap; giaitoa hay giai the mot dan vi kinh te hay viec quan ly Nha nuac dugc thuc hien tai cac caquan co tham quyen khong co moi quan he ro rang doi vai cac don vi co lien quan. Dieunay gay kho khan lan trong moi truang tin dung tai Viet Nam.Hieu lire phap luat trong doi song kinh te xa hoi a nuac ta ciing nhu dan tri chua dat dinmuc do dam bao an toan cho hoat dgng kinh doanh co su dung tin dung trong quan he 10
  • 24. giua Doanh nghiep va khach hang. Nhieu ca nhan, doanh nghiep, to chuc kinh te - xa hoi va C ca doanh nghiep nuac ngoai co tinh khong thuc hien nghia vu tra ng gay nhieu mau O thuan phat sinh giiia Doanh nghiep cung cap dich vu thong tin di dgng va khach hang. Nhiing mau thuan nay khong dugc hoac khong kip dieu chinh bang phap luat. Tu nhung dac diem va moi quan he ciia tin dung trong cung cap dich vu thong tin di dgng vai thi truang kinh te Viet Nam da dat yeu cau doi vai cac nha cung cap dich vu thong tin di dgng can co sir to chuc va quan ly chat che trong qua trinh thu cuac phi dich vu. Tom lai, dac diem thanh toan va tin dung trong viec cung cap dich vu thong tin di dgng tai Viet Nam c6 mot so net chinh sau: - Thanh toan bang tien mat chiem tren 90% Sii dung con nguai di thu cuac la chu yeu. - Moi quan he tin dung chu yeu dien ra giira hai ben: nha cung cap dich vu va khach hang. Quan he tin dung xay dung tren ca so tin chap (chung minh thu, ho khau,...) Y thuc chap hanh luat phap ciia khach hang khong dam bao an toan cho quan he tin chap trong thanh toan cuac - Ho trg phap ly, nhu tu phap, toa an, cong an,., co hieu qua rat thip.Ill-Phan loai tuoino-****^*:- Muc tieu ciia phan loai tuoi ng: gan chi phi thu vao doanh thu ciia timg loai ng ciiakhach hang, chi tieu giam ng ciia tung tuoi ng ciia khach hang co chi phi cho phii hgp.De theo doi va kiem soat tai chinh, quan ly thu hoi ng dugc chat che, cac cong ty vien** Quyet dinh so 2739/QBKT-TKTC ngay 22/8/2003 cua Tong Cong ty Bitu chinh vien thong Viet Nam viviec ban hanh che do bao cao thong ke ap dung doi vai cac thanh vien VNPT.^^ Van ban 930/KTrKTC- 20/9/1995 - Tdng Cong ty Buu chinh viin thong Viet Nam - Cong ty thong tin di dong 11
  • 25. thong chia tong khoi lugng ng theo tung ky hay thai gian ng de quan ly thu gan vai muc tieu doanh thu, quan ly chi phi, ke hoach giam % ng tung tuoi ng. 3.1, Cu&c na 30 ngay: la tong so chua tra ciia cuac phat sinh cua cac thong bao cuac da phat hanh trong vong 30 ngay. 3.2, Cu&c na 60 ngay. la tong so chua tra ciia cuac phat sinh ciia cac thong bao cuac da phat hanh trong vong 60 ngay. 3.3, Cu&c na 90 ngay: la tong so chua tra ciia cuac phat sinh cua cac thong bao cuac da phat hanh trong vong 90 ngay. 3.4, Cu&c na tren 90 ngay. la tong so chua tra cua cuac phat sinh ciia cac thong bao cuac da phat hanh tren 90 ngay. 3.5, Tong cu&c na nam n (nam hien tai) 3.6, Tong cu&c na phai thu Viec phan loai tuoi ng theo thai gian giup doanh nghiep len ke hoach thu cuac chi tiet va hieu qua. IV- Phan loai khach hang: 4.1. Phan loai khach hang truyen thong tai Viet Nam theo cac tieu thirc**:Muc tieu ciia phan loai khach hang: theo phan doan thi truang de to chuc thu - cac hinhthuc thu, cac phuang phap thu hgp ly doi vai tung doi tugng khach hang (gan den lich siica nhan khach hang de cham soc khach hang khi thu cuac va c6 nhiirng chuang trinhkhuyen khich thu doi vai khach hang).Phan loai khach hang la phan chia khach hang theo cac yeu to kinh te chung nhAt diingtrong mgi ITnh vuc, nganh nghe. Phan doan khach hang la chia khach hang theo cac yluto rieng, dac thii trong mot ITnh vuc hep nhu mot dich vu. Co nhieu each de phan doankhach hang trong dich vu thong tin di dgng. Tai thi truang Viet Nam cac Doanh nghiep"^ Quyit dinh s6 3838/QD-GCTT cua Tdng Cong ty buu chinh Viin thdng Viet Nam ngay 26/09/2002 viviec ban hanh quy dinh nghiep vu cham soc khach hang. 12
  • 26. vien thong hien nay thuang sii dung 3 phuang thuc: Phan doan theo dac diem tieu diing cua khach hang; phan doan theo nganh nghe, ITnh vuc boat dgng ciia khach hang va Phan doan theo do tuoi. 4,1,L Phan doan theo dac diem tieu dung ciia khach hang Cach phan doan nay quan tam den hai yeu to la kha nang chi tra va dac diem chi tieu ciia khach hang cho dich vu dien thoai di dgng. Kha nang chi tra thuang dugc xac djnh qua muc thu nhap ciia khach hang. Ket qua cua mot cugc khao sat thi truang do VNPT thuc hien nam 2001 cho thay ty le su dung dien thoai di dgng trong cac nhom nguai phan chia theo thu nhap sau: Phan doan theo dac diem tieu dung Don vi: VND/ thang Nhom thu nhap Ty le su* dung Nhom C thu nhap tren 5 trieu (Dl) O 25% Nhom C thu nhap tu 3 trieu den 5 trieu (D2) O 15% Nhom C thu nhap tu 2 trieu den 3 trieu (D3) O 50% Nhom C thu nhap tu 1 trieu den 2 trieu (D4) O 7% Nhom C thu nhap duai 1 trieu (D5) O 3%Co the thdy ro nhung nguoi c6 thu nhap cang cao thi ty le su dung dien thoai di dgngcang cao. Mot diem quan trgng nua la so lieu djch vu trong nhieu nam nay cho thiykhach hang co 2 xu huong chi tieu: chi tieu deu dan va chi tieu bat thuang. Cac khachhang trong nhom thu nhat danh gan nhu co dinh mot khoan chi phi cho dich vu dienthoai di dgng. Khach hang thugc nhom thii 2 thi sii dung dich vu mang tinh "thai vu"hay 13
  • 27. "dot xuit". Vi du cac chii th4u xay dung nho trong thai gian theo doi cong trinh se sudung vai miic do lan. Sau do chi sii dung cam chung de dgi tiep den cong trinh sau. Cactruang hgp ca nhan dot xu4t can den dien thoai di dgng (nhu nha c6 nguai di benhvien...) ciing thugc nhom nay.Can cu vao dac diem tieu dung, hien nay co the phan doan khach hang su dung dich vudien thoai di dgng nhu sau: Doan thi truang thu nhk (Dl): bao g6m nhimg khach hang sSn sang chi tieu deu dan hang thang tren 350.000 VND cho dich vu dien thoai di dgng. Day la doan thi truang ciia dich vu dien thoai di dgng tra sau. Doan thi truang thii hai(D2): bao gom nhung khach hang san sang chi tieu tir 235.000-350.000 VND cho mot thang su dung dich vu dien thoai di dgng. Muc chi tieu nay co the dien ra deu dan hoac that thuang. Day la dgan thi truang ciia dich vu dien thoai di dgng tra truac thue bao ngay. Doan thi truang thii ba (D3): bao gom nhimg khach hang san sang chi tieu tu 142.000-235.000 VND cho mot thang su dung dien thoai di dgng. Day la doan thi truang ciia dich vu dien thoai di dgng tra truac. Doan thi truang thii tu (D4): bao gom nhimg khach hang sin sang chi tieu tu 60.000- 142.000 VND cho mot thang sii dung dien thoai di dgng. Day la doan thi truang ciia dich vu dien thoai di dgng tra truac mot chieu chi nhan tin. Doan thi truang thii nam (D5): gom nhimg khach hang chi chi tieu duai 100.000 VND cho mot thang sii dung dich vu. Cac khach hang nay thuang phat triln vao cac dip khuyen mai. 14
  • 28. Vai chinh sach kinh doanh hien nay ciia VNPT, uoc tinh Dl chiem khoang 25%) trentdng s6 thue bao di dgng; D2 chilm khoang 10-15%; D3 chilm 55-60%; D4 chilmkhoang 7%, D5 chiem khoang 3%.Cach phan doan nay dac biet co y nghTa quan trgng dinh gia va co cau gia, to chiic vaquan ly thu cuac.4,1,2, Phan doan theo nganh nghe, linh vuc hoat dongDay la phuang phap phan doan truyen thong ciia nganh vien thong noi chung. Hai doanthi truang pho bien nhat tren the giai la doan thi truang gom cac khach hang kinh doanh(Business) va doan thi truang cac khach hang ca nhan ho gia dinh (Resident). Ciing theothong ke ciia cugc khao sat thi truang nam 2001 noi tren, trong so nhimg nguai su dungdien thoai di dgng dugc dieu tra a Viet nam thi: 54,8%) la nhan vien doanh nghiep Nha nuac va cac doanh nghiep khac. 12,7% la nhan vien cac ca quan hanh chinh su nghiep.- 11,8% la lai xe. Cac nganh nghe khac chiem ty le thap (tu 2-5%))Trong nhung nam truac day, thuang phan doan thi truang thanh cac nhom khach hangsau: Nhom khach hang dac biet: gom cac khach hang la thue bao ciia Dang, Chinh phii. Nhom khach hang Hanh chinh sir nghiep Nhom khach hang la thue bao Doanh nghiep Nha nuac Nhom khach hang tu nhan kinh doanh Nhom khach hang ca nhan ho gia dinh Nhom khach hang la nguai nuac ngoai 15
  • 29. Hien nay phan doan thi truang dich vu dien thoai di dgng thanh 6 nhom khach hang chinh la: Nhom khach hang dac biet: la cac khach hang thugc ca quan thuang true dieu hanh cua Dang, co quan quan ly Nha nuac tu Trung uong den dia phuang, co quan ngoai giao. Nhom khach hang la cac nha khai thac vien thong khac ngoai VNPT co mang luai khai thac rieng va ket noi vai VNPT. Nhom khach hang doanh nghiep dac biet: gom cac doanh nghiep su dung dich vu khoi lugng lan, co mang thong tin ngi bg dien rgng pham vi toan quoc. Nhom khach hang lan: la cac to chiic doanh nghiep su dung dich vu vai khoi lugng lan. Nhom khach hang vira va nho: la cac to chiic, doanh nghiep sii dung dich vai khoi lugng vira va nho. Nhom khach hang ca nhan, ho gia dinh.Noi chung phan doan thi truang theo nganh nghe mang y nghTa rgng cho ca nganh vienthong chu khong phuc vu rieng cho dich vu dien thoai di dgng. Phuang phap phan doannay chii yeu phuc vu cac boat dgng cham soc khach hang, phat triln kenh ban hang, xiictien dich vu, bo tri to chiic hinh thiic thu cuac, co huong quan ly cham soc khach hangtrong thu cuac khac nhau doi vai tung doi tugng khach hang.4,1,3, Phan doan theo iua tuoiMuc tieu cua phan doan theo Ilia tuoi tren de tu van hinh thiic thanh toan phii hgp va hinhthiic quan ly huong sii dung dich vu.Phuang phap nay it pho bien va chua co tinh he thong trong ITnh vuc kinh doanh dich vudi dgng a Viet Nam. Tuy nhien vai su bung no ciia cac dich vu Data hien nay phan doan 16
  • 30. thi truang theo liia tu6i ngay cang tra nen quan trgng. Co the chia thi truang di dgngthanh cac phan doan sau: Doan thi truang g6m cac khach hang nho tu6i (tii 10-18 tuoi) dang la hgc sinh va phu thugc kinh tl vao gia dinh. Cac "khach hang"nay trong thuc te khong phai la chu thue bao nhung c6 y nghTa quan trgng trong ban hang. Dac trung cua doan thi truang nay la tieu diing a miic thap, chu yeu nhan cugc goi, pham vi di chuyen hep (trong thanh pho) (nhom nay huong nen sii dung dich vu tra truac). Doan thi truang gom cac khach hang thanh nien, nguai tre tuoi (tu tren 18 tuoi den 30 tuoi) dang la sinh vien hoac moi di lam, da du tu each la chii thue bao va true tiep tra tien (tu kiem dugc hoac do gia dinh chu cap) cho dich vu ma minh sii dung. Day la doan thi truang dac biet quan trgng doi vai dich vu dien thoai di dgng noi chung va cac dich vu Data tren mang di dgng noi rieng. Cac khach hang trong nhom nay c6 nhu cau trao doi thong tin kha lan, dac biet la rat nhanh nhay trong cac ling dung mod nhu ban tin ngan, hoi thoai true tuyen, game, nhac chuong, hinh anh logo... Nhom nay cung rat quan tam den tinh thai thuong, hgp mot ciia dich vu, nhat la cac thiet bi dau cuoi. Thuc te o Viet nam cac dich vu tra truac, SMS... chu yeu rhkm vao phan doan nay (nhom khach hang nay huong sii dung hinh thuc thanh toan tu dgng dien tii). Doan thi truang gom co cac khach hang a tuoi trung nien tu 30 den 55 tuoi (nu) hoac 60 tuoi (nam). Day la doan thi truang c6 kha nang chi tra cao nhdt, dang trong giai doan lam viec va co thu nhap cao. Dac diem doan thi truang nay la kh6i lugng sii dung lan, yeu cau vai chat lugng cao on dinh, sang trgng. Cac dich vu nhu chuyen vung (Roaming) quoc te, truy nhap dix lieu toe do cao tren mang di dgng (3G) se chii yeu tap trung vao giai doan nay (doan thi truang nay co cham soc dac biet). 17
  • 31. Doan thi truang gom cac khach hang 1cm tuoi, huu tri tren 55-60 tuoi. Doan nay c6 nhu cau sii dung dich vu thap, nhan cugc ggi la chinh va nhieu khi dugc chu cap chi phi sii dung dich vu. Doan thi truang gom cac khach hang thanh nien, nguai tre tuoi (tu tren 18 tuoi den 30 tuoi) (A2) va Doan thi truang gom c6 cac khach hang a tuoi trung nien tu 30 den 55 tuoi (nil) hoac 60 tuoi (nam) la hai doan thi truang quan trgng nhat cua dich vu dien thoai di dgng va la lugng khach hang chinh de hoach dinh phuang an phuc vu thu cuac. Tieu thiic phan loai khach hang chi tiet, c6 dinh huong dung se tao dieu kien thuan Igi tot cho viec to chiic, quan ly thu cuac ciia doanh nghiep. 4.2. Phan loai khach hang phuc vu quan ly thu CUQC tai mot so cong ty vien thong tren the giol***. Doi vai cong ty vien thong quoc te quan diem phan loai khach hang trong hoat dgng thanh toan cuac phi voi muc tieu chinh: quan tam den Igi ich, doanh thu khach hang mang lai cho doanh nghiep. Tuy thugc miic do sii dung cuac trong thang, so lugng thue bao / khach hang, thai gian sii dung lau nam cua khach hang se la nhung can cii quan trgng nhat dugc he thong hoa phan tich hoan toan tren may tinh de Igc, phan loai khach hang can thiet. So lieu dugc tong hgp theo doi hang nam cho thay vai 20%) khach hang VIP mang lai lugng doanh thu on dinh gan 80%). Do vay, neu co chinh sach quan tam,phuc vu toi uu doi vai lugng khach hang 20%o nay thi lugng cuac chac chin thu hdi dugcla 80%. Qua nhijng dir lieu cung cap bg da phan loai khach hang nhu sau:4.2.1. Phan loai khach hang theo diem hoa von:Khach hang cang dung nhieu cuac chi phi phuc vu cang thap. Vi du: khach hang A dung30USD va khach hang B dung 90USD thi chi phi phuc vu bang nhau nhung doanh thuCling nhu Igi nhuan cua khach hang B gap 3 lan khach hang A do do co chi phuc vu ciiahg dugc quan tam dac biet." NhQ-ng tai lieu duoc cung cap trong qua trinh lam viec thuc ti tai: Cong ty viin thong Singtel, Cong tyvien thong Bill Express, Cong ty vien thong Huawei Technologies. 18
  • 32. 4.2.2. Phan loai khach hang theo thoi gian su* dung va thol gian thu hoi cu-dc: Day la dilm tin dung danh gia do tin cay cua khach hang. Dilm tin dung cua khach hang cang lan do trung thanh trong su dung dich vu cang cao dong thai chinh sach ve thu cuac, chan cdt cuac se co nhilu diem uu dai. Vi du: thai gian chan 1 chieu khi qua han thanh toan cuac se dugc nhan vien thu cuac thoa thuan va lam viec vai khach hang. 4.2.3. Phan loai khach hang theo mirc cvt&c sir dung: Vai tung miic cuac sii dung ciia khach hang se co co che uu dai vl gia va dich vu phuc vu thu cuac khac nhau. Vi du: Vai miic su dung tren 100 USD se dugc nhan tin va giii thu nhSc ng mien phi; miic sii dung duai 100 USD se tinh 50% phi nhin tin va giii thu nhic ng; miic sii dung duai 50 USD se tinh 100%> phi. V- Ca can to chirc va mot so mo hinh quan ly thu CUQC ciia cac cong ty vien thong tren the giol va tai Viet Nam** 5.1. Mot so mo hinh va ca cau to chirc quan ly tai cac cong ty vien thong tren the giai Su phat trien tot bac cua nganh vien thong tai cac nuac phat trien dong hanh voi su lanmanh ciia he thong Ngan hang va nhimg dinh huong lau dai ciia chinh phii. He thongmay moc va giao dich dien tu chiem tren 90%) tong boat dgng giao dich, vai tro ciia dongtien giay khong con a vi tri quan trgng trong nen kinh te nira. Noi mot each khac nenkinh te ciia hg da dugc dien tii hoa. Hoat dgng thu cuac tai cac cong ty vien thong luonsong hanh cung hoat dgng ngan hang va cac giai phap thanh toan dien tii.5.7.7. Cong ty vien thong SingTel:Cong ty truyen thong Ion nhat Singapore - Singapore Telecommunications (SingTel),hien la cong ty dien thoai lan nhat tai Dong Nam A, dong thai nam giii co phan ciia mot^^^ Nhirng tai lieu dwac cung cap trong qua trinh lam viec thuc te tai: Cong ty vien thong Singtel, Cong tyviin thong Bill Express, Cong ty vien thong Huawei Technologies. 19
  • 33. s6 nha cung dp dich vu di dgng lan khac trong khu vuc c6 mo hinh to chiic thu cuacnhu sau:> Don vi thu cuoc • La dan vi co trach nhiem dam bao viec thu cuac qua cac dai ly dugc thuc hien nhanh chong va giai quyet cac tranh chap. • Dai ly thu cuac chinh la SingPost va Citibank.> Cac kenh thanh toanSingTel chap nhan thanh toan qua rat nhieu kenh/voi rat nhieu phuang thiic: • Buu dien(chap nhan thanh toan tien mat, sec, the tin dung-Visa; MasterCard, Nets) • Sam/AXS stations • Phonebanking/ Internet Banking • Giro (Doi ng true tiep) De sii dung phuang thiic nay, khach hang phai ky hgp dong voi Biller cho phep Biller doi ng vao mot tai khoan ngan hang nao do ma khach hang chi dinh (tren co so thu theo dinh ky). Biller se gui cho khach hang cac bao cao theo ky, qua do khach hang c6 the kiem tra viec chi tieu ciia minh. Khach hang se khong can yeu cau thanh toan, Biller se tir dgng thuc hien viec nay. y/ Day la cac khoan thanh toan lap di lap lai -- r^t hieu qua cho Biller va khach hang. V Phuang thiic nay ciing de kit hgp vai phuang thiic SMS (nhan tin). Vi du: khach hang co the yeu cau thanh toan bang tin nhan. • Vpost • Chuyen khoan true tiep (chi doi voi cac tap doan lan) • Giro the tin dung (co di kem dieu kien) 20
  • 34. • Sec Lockbox (mot dang thanh toan true tuyin)Phan Ion viec thu cuac thuc hien boi cac bien phap Giro, Lockbox hoac tai Buu dien.> Thyc hien thanh toan • Tat ca cac thong bao thanh toan deu dugc cac dai ly thu cuac chuyen toi Singtel duai dang dien tin. • Cap nhat thong tin thanh toan hoac khai bao cac du lieu hoa dan phu thugc va tung phuang thiic thanh toan, vi du: V Thanh toan qua Buu dien: 15 phiit/lan V Lockbox: hang ngay V Giro: khi nao Ngan hang giii tra dii lieu (Singtel giii dii lieu din Ngan hang 2 lan/ tuan> Thirc hien thanh toan cap do cao Mo hinh Kh^ch hang thanh toan tai biru di^n Biru di^nnhan dQ* li^u tir kh^ch hang Da lieu dirac giri t6i Singtel L Giri tcri Pegasus —>/ Tirchoi /Ngan h^ng H^ng ng^y Buu Cap nhat t^i khoan dientradft li?u cho khich h^ng 21
  • 35. > Trinh tir thanh toan • Hang ngay dai ly se giii den mot ban tom tat ve viec thu cuac. • Hang ngay Pegasus cung giii bao cao tom tat ve viec thanh toan. • Co hai bao cao dugc gui den, dong thai cac thong tin trong do cung dugc ghi vao tai khoan tien gui ciia Singtel trong ngan hang thanh toan. • Neu so tai khoan khong c6 hieu lire, Ngan hang se tu choi thanh toan (trong truang hgp nay sir viec se dugc dieu tra va dieu chinh nhanh chong) • Ma so thanh toan ng kho doi va ma so thanh toan sec khong thuc hien diing ky ban se dugc bao cao ve GL Qua nghien ciiu thuc te hoat dgng thu cuac ciia Cong ty Singtel, co the rut ra mot so dac diem chinh sau: Tai Singapo: he thong thanh toan dugc su dung nhieu nhat la Giro (hinh thiic sii dung bang dien thoai di dgng), day la moi truang va co hoi phat trien dich vu dien thoai didgng.- Singtel theo doi va quan ly theo tong thue bao chii khong theo khach hang.- Quy trinh quan ly va thanh toan cuac phi cua Singtel.+ Tii phat hanh thong bao cuac den khi khach hang phai thanh toan trong vong 14 ngay -> neu khach hang khong thanh toan thi ap dung cac bien phap giii cac thu nhic ng vatinh chi phi cho moi lan nhac ng -> thuc hien chan 1 chieu va 2 chieu neu khach hangvan khong thanh toan.+ Trong thai ban thanh toan, giii thu nhac ng va chan thong tin thi cac khach hang thugccac nhom khac nhau co thai han khac nhau do nhan vien quan ly quyet dinh.+ Giira cac mang vien thong c6 trao doi thong tin lan nhau ve danh sach nhiing khachhang C lich sii thanh toan khong tot vao ngay cuoi (hang thang) O 22
  • 36. - Bien phap nay phong chong khach hang ng qua han: + Doi vai nhiing khach hang co ng ciia mang khac sang thi hg phai nop tien ky quy (dat cgc) truac khi dugc nhap mang sii dung => nhiing khach hang nay dugc theo doi va quan ly chat che ngay tu dau. + Voi nhung khach hang cham thanh toan => Singtel se tinh them nhirng khoan phi ve giii tin nhan + gui thu nhac khach hang thanh toan. Nhirng khach hang ng lau ngay thi nhiing phi nay chiem khoang 5% (tiic hg se thu them khoang 5% tien cuac dien thoai caa khach hang). + O Singtel, hg dugc sii dung chuang trinh quan ly the can cuac (Indentity card) ciia cong an doi voi mgi nguoi dan => nen rat it khach hang khong tim thay, ma chi co nhimg khach hang dang roaming quoc te. + Nhirng khach hang co tinh gian lan cuac khong chiu thanh toan thi Singtel se cat dich vu (neu phat hien ra) va thong bao cho cac nha dich vu (co lien quan) se khong thanh toan nhimg khoan cuac ma khach hang nay da sii dung (do hg khong the thu dugc tirkhach hang).The nay nguai dan Singapo dugc cap ma so mot lan va theo hg din hit cugc dai.Indentity card the can cuac dugc chinh quyen so tai cap cho ca nhan tu liic mai sinh ra,dugc luu tru quan ly tren he thong toan quoc, co ma so theo suot cugc dai ciia hg, co capnhat dien bien thay doi ciia tung thai gian.- Singtel thue buu dien thu cuac doi vai khach hang ciia hg tai cac diem giao dich cuabuu dien. Ngoai ra hg con thu cuac qua trang web ciia hg, qua the tin dung hoac quangan hang. Thu cuac chii yeu bang hinh thiic AXS thu hg, phonebanking, internetbanking,...- Nhimg khach hang lan se co nhan vien quan ly rieng, thai han thanh toan co thi keo dai30 -> 60 ngay (trong khi do khach hang thong thuang thi chi co 14 ngay). 23
  • 37. 5,1.2, Cong ty Bill Express Bill Express la mang luai thanh toan dien thoai di dgng Ion thii hai ciia Australia (sau Austraylia Post), co tru so chinh tai Melbourne. > Cac dac diem chinh cua Bill Express • Co tren 10,000 diem phan phoi • Dieu hanh mang luai thanh toan hoa don lan thii hai tai Uc vai ban 2500 diem giao dich va tren 200 hgp dong thanh toan hoa don dugc ky ket bao gom: V Tat ca cac cong ty dien thoai lan V Cac nha cung cap dien va nuac V Cac CO quan dia phuang va chinh phii> Doi tac chinh ciia Bill Express: Techbiz Asia Group Pte Ltd • Tru so chinh tai Singapore • Techbiz Asia Group Pte Ltd la doi tac dugc cap phep ciia Bill Express ltd • Hoat dgng chinh la cung cdp giai phap, phan phoi san pham dien tii, cung cap mang luai ban hang va thanh toan cho he thong ban buon, ban le va nguoi tieu dung • San pham va dich vu chinh: V Dich vu chuyen tien V San pham va dich vu tra truac V Dich vu thanh toan hoa don> Giai phap thanh toan : The ghi no* tra truoc • Cong cu quan ly tien va thay the cho viec sii dung tien mat • The Visa hoac MasterCard tra truac: 24
  • 38. V Master Card International - the tra truac dugc xem la mot trong nhirng hinh thiic thanh toan phat trien toan cau nhanh nhat vai miic tang truang 34% trong nam 2005 V Visa International - du bao nganh cong nghiep the tra truac co co hoi phat hanh so lugng the dat doanh so US$ 50 ty trong 5 nam tai. V Giao dich gia tri nho duai US$ 1.32 nghin ty nam 2003• Khong ghi ten chu the• Chii the dugc cung cap ma so ca nhan de sii dung the• Co 16 so tieu chuan voi thai gian bet han ghi a mat truac va ma bao mat CVC a mat sau Co the mua dugc, kich hoat, nap tien va tai nap tien cho the tai cac diem ban hang nhu ciia hang bach boa, sieu thi, diem ban le, buu dien, tram gas... Phuc vu 24 gia/ngay va 7 ngay/ tuan• Dong vai tro la the chiic nang thuc hien nhieu loai giao dich: V Truy nhap ATM V Mua sam tren mang V Chuyen tien giira cac ca nhan den ca nhan V Mua hang tai cac diem ban hang V Thanh toan ghi ng true tiep cho dich vu di dgng, dich vu dien thoai duang dai/quoc te, truy nhap internet V Thanh toan luong va chi tieu nhan vien V Tham gia chuang trinh khach hang trung thanh va tang thuang 25
  • 39. V Cac giao dich khac nhu ve vao ciia, kiem soat truy nhap, thanh vien cau lac bg bong da va cac cau lac bg khac...Mac dii la mang luai thanh toan boa don diing thii hai tai Uc, nhung Bill Express la nhaphan phoi pin dien thoai dien tii lan nhat Uc- chiem khoang 60% thi truang Uc; co14.200 thiet bi dau cuoi dugc khai thac tren toan nuac Uc. Doanh thu nam 2005 la 600trieu do Uc va du tinh nam 2006 se dat tren 800 trieu do Uc (lay so lieu 16/05/2006).> Mo hinh thanh toan cuOc dich vu thong tin di dong G Nguai tieu dung Bill Express U 0 Trir no cua khach hang ( s) ^^ (4) ^^ D6i soat, gach na, thanh toan Dia diem thanh toan Ngan hang 0 B^o ve 26
  • 40. STT Doi tu-ong Chu trinh Sii dung cac dich vu • Dien thoai di dgng • Dien thoai co dinh Nguai tieu • Internet 1 dung • Cac loai dich vu gia tri gia tang: hinh anh, am nhac, tra soat thong tin • Mua cac loai ve: may bay, xem phim... - Dung the : (ATM, Visa, Visa BOPO) • Sieu thi Diem thanh • Ki6t2 toan • May POS • Cac cua hang phuc vu Thong qua he thong ban hang dai ly phan phoi tren mang toan quoc Ban the tra truac • IVR/Intemet3 Bill Express • SMS • The Bopo-Visa • He thong thanh toan boa dan bang SMS hoac mang Internet toan cau. Doi soat voi Bill Express ve gach tru ng doi vai khach hang4 Ngan hang Thanh toan va tru ng Bill Express Thong bao tru ng tir Billing den khach hang 27
  • 41. 5,2. Mo hinh to chuc va quan ly thu cu&c tai Viet Nam^^^ Nen kinh te Viet Nam dugc danh gia la nin kinh tl ti§n mat, co ty le tiln mat tren t6ng phuang tien thanh toan r4t cao. Trong nam 1997, ty le nay 6 Viet Nam la 32,2% va phai mk 10 nam mod giam xuong miic khoang 21,4% nhu hien nay. Do do, sir khac biet can ban cua giira ca cau to chiic va quan ly thu cuac hien nay giiia Viet Nam va cac nuac phat trien chinh la phuang tien thanh toan va cac Wnh thiic thanh toan. Vai dac thu la mot nen kinh te tien mat, Viet nam co ban 92% tien luong ciia khoi dan sir va chinh phii deu dugc tra bang tien mat, han 90% thj truang tieu diing thanh toan bang tien mat nhu thanh toan hoa don, mua sam tieu diing... Theo thong ke ciia tap chi Ngan hang nam 2004, ban 80% ciia 3 ty USD ciia Viet kieu chuyen ve Viet nam dugc thanh toan bang tien mat cho nguai nhan (2.4 ty USD), chi co duai 3% dan so su dung dich vu ngan hang. Con theo thong ke cua Ngan hang nha nuac nam, lugng tien mat sii dung trong thanh toan hien van rat Ion, chiem tu 20-30% tong cac phuang tien thanh toan, trong khi thanh toan bang the chi chiem 2%, chi c6 6 trieu nguai trong tong so 84 trieu dan ciia Viet nam co tai khoan Ngan hang. Cung chinh vi dac thu la mot nen kinh te tien mat nhu vay nen Viet nam dang phai d6i mat vai mot so kho khan sau day: Viec thanh toan bang tien mat lam kim ham sir phat trien ciia nen Kinh xk Viet nam, Xikn dugc cat giii a nha thay vi de a Ngan hang. Ngan hang cung cap ban che cac dich vu ca nhan, doanh thu toi thieu vi khong thu dugc phi giao dich va dich vu gia tri gia tang Khong C CO che thanh toan cho nha cung cap ngi dung, nha cung cap dich vu O Chi phi cao cho viec thanh toan bang tien mat nhu- van chuyen, quan ly, an ninh... Khong C kha nang thu thul dong nghTa vai viec mat doanh thu O"^ Nhimg tai lieu duac cung cap trong qua trinh lam viec thuc te tai: Cong ty vien thong Singtel, Cong tyviin thong Bill Express, Cong ty viin thong Huawei Technologies. 28
  • 42. Khong C kha nang kiem soat thi truang tidn te nglm O5,2.1, Mo hinh to chuc thu cu&c theo h^ thong phong ban chuc nanga, Sa do Mo hinh Ph6ng TTCP C6ng ty Phdng TTCP Ph6ng TTCP Phdng TTCP Vangl VOng 2, 4 Vung 3 ^ ^^ ^^^"--^ Tdthu T^thu T6thu Tdthu T^thu cu6fc 1 cu-6c 2 cir6c 3 cir6c 4 ciftf-cS k • mb, Ifu diem To chiic thu cuac tap trung, phong TTCP cac Trung tam true tiep to chiic thu cuac qua cac hinh thiic thu (tai nha, tai diem thu, qua Ngan hang) vai ca cau phu hgp nhu cau khach hang. Cong ty (phong TTCP) chii dgng trong viec giao ke hoach, danh gia tinh hinh thuc hien. c, Han che Cong tac quan ly nhan lire gap nhieu kho khan; vuang mac ve co ch§ trong viec thuc hien cac che do doi vai nguoi lao dgng. Phong TTCP Trung tam khong chu dgng trong viec to chiic va quan ly thu cuac tai cac tinh; cuac ng dgng cac tinh cao, Viec thu cuac tai cac khu vuc viing sau, vung xa, cac tuyIn huyen phlin lan phu thugc vao cac dai ly (thuc chat la cac phap nhan thue thu) nhung rkx kho 29
  • 43. thuc hien cac dieu kien rang bugc ve ke hoach thu cuac voi cac phap nhan nay...5,2,2, Mo hinh cong ty thu cu&ca, Sa do mo hinh Cong ty thu cirdc r ^ Phong to Phong ke Pho Phong tin Phong chirc va hoach, hoc va cham soc toan, tai * quan ly chinh chinh j H quan ly khach lao dong sach dir lieu hang II. »?•- 1 K fl i^ni rung ^ i Tr ung Trung 1 tam thu tam thu tam thu 1 cu-oc khu CUOC khu CUOC khu I vyc I vu*c l l virc III 1 Chi nhanh T thu CUOC tinh... 1 Diem thu To thu Dai ly thu cu-dc... CUOC... CUOC... 30
  • 44. b) Ifu diem: Mang luai thu cuac ciia Cong ty thu cuac dugc trien khai ma rgng tai hau het cac khu vuc dia ban; diem thu cuac va dai ly thu cuac dugc ma den tan cac huyen. Qua he thong nay, viec xac minh thue bao dau vao hoan toan chii dgng. Chi nhanh van phong thu cuac tinh chiu trach nhiem to chiic thu cuac dam bao ke hoach thu. Ke hoach thu gan vai dan gia thue thu dugc giao cho tat ca cac to thu va cac dai ly thu cuac. c) Han che: - Hoat dgng thu cuac phu thugc lan vao cac phong nghiep vu ciia Cong ty thu cuac giam tinh nang dgng, tu chii ciia cac dan vi ca so.Chi phi thu cuac cao do bg may quan ly lan, chi phi thu tren dau thue bao tai tuyenhuyen rat cao (mat do thue bao thap).5,2,3, Mo hinh thue phap nhan thu cu&ca, Phuang an giao: theo dia ban khu vuc 31
  • 45. b,SaddM6hinh Phong TTCP XT... To in va phat To quan ly nghiep To thu cuoc h^nhTBC vv t6ng hgpc, ifu diem Giam bat ganh nang quan ly lao dgng thu cuac. Tan dung Igi the cua cac phap nhan (mat bang, thai gian phuc vu, lao dgng...) de tang kha nang phuc vu khach hang, dac biet cac khu vuc dia ban cong ty chua C lao dgng thu c u a c . Od, Han che Cong ty van phai dai dien trong viec giai quyet cac tranh chap vai khach hang; chiu trach nhiem trong viec quan ly sii dung hoa dan; chiu hau qua khi xay ra nii ro ve tai chinh. 32
  • 46. - Mot so thach thiic va riii ro co the xay ra: nhirng van de lien quan den khach hang; quan ly va su dung cac lao dgng thu cuac dang lam viec tai cong ty; ty le cuac ng dgng tang; tinh phap ly khi cong ty thu thue tuyen bo pha san. Ket luan: Sa do ca cau to chiic ciia doanh nghiep khong chi the hien khoi hinh to chiic ma no con the hien pham vi trach nhiem, cac moi quan he phong ban chiic nang va cao ban nua la tb^ hien V A N H O A DOANH NGHIEP.VI- Cac nghiep vu co* ban trong to chirc va quan ly thu cuOc tai cac cong ty vienthong6,1, Mot so van di can thiet trong to chuc quan ly dat hieu qua6,1,1, Chinh sach tuyen chpn nhan suChinh sach tuyen chgn nhan sir dugc chia ra lam ba doi tugng nhan su:a) Nhan sy quan ly nghiep vu: c6 nang lire to chiic quan ly, hoach dinh chien luge, muctieu phuang an, ke hoach thu cuac va quan tri chi phi thu gom: Chi phi cho cac lao dgng thue khoan Chi phi doi vai dai ly thue thu Chi phi doi vai dia diem thue thu buu cue, chi nhanh, dia diem thu Ngan hang... Chi phi khuyen khich doi vai lao dgng thue khoan va khach hang thu cuac truac hoac diing ban.., He thong chi phi luon dugc cap nhat khi co sir thay doi: Quyet dinh ciia Nha nuac va Bg tai chinh... thay doi Chi s6 gia ca (xang dau...) thay doi Muc tieu va chinh sach ciia Doanh nghiep thay doi 33
  • 47. b) Doi ngu chuyen vien, nhan vien quan ly: Co nhiem vu doi soat, quan ly tin hgc, tinh luang... quan ly boat dgng thu cuac. Chuyen vien gioi co kha nang thuc hien cac nghiep vu tai chinh ke toan ngan hang ... va quan ly dgi ngii lao dgng thu cuac theo nhom to. Cac nhan sir quan ly can co trinh do t6i thilu tii dai hgc chinh quy tra len c) Doi ngu lao dong thu cuOc Doi vai lao dgng true tiep thu: Toi thieu tot nghiep pho thong trung hgc - Miic tu6i tu 18-60 tu6i (nu) va 18-65 tuoi (nam) Tot nghiep lop 12 Hinh thiic tac phong dap ling mot so quy dinh nhat dinh ciia cong ty 6,1,2, To chirc dao tao nhan su Cong ty C ke hoach cu the dao tao doi vai tung doi tugng nhan su trong mot nam M O hoach. Chuang trinh dao tao gom co: Nghiep vu thanh toan cuac phi Tap huan khi co chinh sach thay doi Chinh sach CSKH ciia Doanh nghiepKe hoach dao tao va ngi dung dao tao phai phu hgp vai doi tugng dugc dao tao6.1,3. Chinh sach khuyen khich thu cu&c va tdng hieu qua thua, Chinh sach doi v&i khach hang- Khach hang thanh toan qua he thong thanh toan dien tii tu dgng vai ngan hang dugchuong ca che chiet khau so cuac sii dung khi thanh toan bet ng cuac.- Chinh sach chiet khau thanh toan truac ban: ap dung cho cac khach hang thanh toan sam. 34
  • 48. b, Chinh sach doi v&i lao dong thu cu&c: Chinh sach doi vai lao dgng thu cuac dugc xay dung tren nguyen tac hoa hongthu gan vai ket qua thu dat dugc (tren co so ke hoach thu cuac da dat ra) • Dinh ky vao cac quy II va quy IV hang nam. • Thu cuac ng 30, 60, 90: neu ty le ng giam so vai ke hoach dugc giao thi thu se dugc thuang miic chi phi tang theo %. • Thu cuac tren 90: ti le ng giao cang thap, chi phi dugc huong cang cao.6,2, Cac nghiep vu ca ban ve hoat dong thanh toan cu&c phi 1. Phat hang thong bao cuac va bang ke chi tiet 2. Giii thong bao cuac va bang ke chi tiet cho khach hang 3. In Uy nhiem thu, nha thu khong cho chap nhan 4. Quan ly nhom nop giii phong bi den khach hang 5. Quan ly thue bao cuac bi khach hang tra ve 6. Nhin tin thue bao ng cuac 7. Chan cat thue bao ng cuac 8. Quan ly thu cuac ciia khach hang 9. Quan ly d6i soat cong ng 10. Ma thong tin cho thue bao thanh toan bet ng cuac 11. Quan ly thue bao sii dung cuac cao bat thuang (bao do) 12. Quan ly han miic su dung ciia thue bao 13. Quan ly chinh sach khach hang dac biet 14. Gach ng cho thue bao thanh toan hk ng cuac 15. Giao ke hoach thu - viing thu cho tung cip 35
  • 49. 16. Giao doanh so thu ng cho cac to thu 17. Quan ly chi phi va chuang trinh khuyen khich cua cac phap nhan thue thu 18. Quan ly chi phi va CTKK ciia cac lao dgng thue khoan 19. Xac minh thue bao mai hoa mang 20. Xac minh thue bao chuyen vung thanh toan 21. Xac minh thue bao ng cuac 22. Thanh ly cong ng khach hang 23. Quan ly khai kien khach hang qua ban 24. He thong bao cao quan ly cong ng va thu cuac 25. Quan ly thanh toan qua he thong thanh toan dien tii, thanh toan bang the, thanh toan qua Ngan hang...Tren day la mot so nghiep vu can co quy trinh to chiic, quan ly cu the phu hgp vai quyche, quy dinh va tai chinh ciia nha nuac, dong thai gan lien vai muc tieu, dinh huongphat trien ciia cong ty. Song hanh vai cac quy trinh phan dinh pham vi trach nhiem moteach ro rang la he thong bieu mau bao cao phuc vu cong tac kiem tra, doi soat theo kybao cao thu tung ngay, tuan, thang, nam.Yeu cau:- D6i vai ckp trien khai thuc hien thu (cac trung tam, phong ban trung tam, to nghiep vuddi soat s6 dugc giao thu va so da thu, so trii ng khach hang, thuc hien hang ngay).- D6i vai c^p giam sat kiem tra (phong ban chiic nang, cong ty) doi soat, kiem tra ky latuan, thang, nam. 36
  • 50. CHirONG II THlTC TIEN TO CHlTC VA QUAN LY HOAT DONG THU CUdC TAI CONG TY THONG TIN DI DONG (VMS) I. G i d l THIEU CHUNG: Cong ty Thong tin di dgng (VMS - Vietnam Mobile Telecom Servicesco) la doanh nghiep nha nuac, true thugc Tap doan Buu chinh Vien thong Viet Nam, kinh doanh trong ITnh vuc dien thoai di dgng tren pham vi toan qu6c. Ra dai nam 1993, theo hgp dong hgp tac kinh doanh (BCC) giua VNPT - Comvik mot cong ty kinh doanh dich vu dien thoai di dgng thugc tap doan vien thong Milicom Thuy Dien, trai qua ban 14 nam phat trien, Cong ty hien dang la nha cung cap dich vu lan nh4t tai Viet Nam vai gan 10 trieu thue bao, chiem tren 40% thi phan thi truang thong tin di dgng Viet Nam.Bg may to chiic ciia Cong ty Thong tin di dgng bao gom Van phong Cong ty vai 13phong ban chiic nang quan ly chung va 4 Trung tam Thong tin di dgng. Trung tam thongtin di dgng khu vuc I (kinh doanh tai cac tinh phia Bac, tru sa tai Ha Ngi), Trung tamThong tin di dgng khu vuc II (kinh doanh tai cac tinh mien Dong Nam Bg va TP. Ho ChiMinh, tru so tai TP. Ho Chi Minh), Trung tam Thong tin di dgng khu vuc III (kinh doanhtai cac tinh mi^n Trung, tru sa tai Da Ning), Trung tam Thong tin di dgng khu vuc IV(kinh doanh tai cac tinh mien Tay Nam Bg). Tai 64 tinh thanh, Cong ty deu co cac chinhanh giao dich va he thdng dai ly tai rgng khap tai cac huyen.Giam d6c Cong ty phu trach chung toan bg boat dgng san xuat kinh doanh ciia Cong ty,trong do true tilp phu trach cong tac t6 chiic hanh chinh. Ba Pho giam doc lam nhiem vugiiip viec cho Giam d6c, true tilp chi dao cac mang cu thi (kl toan, ky thuat, dhu tu,...)theo phan cong ciia Giam doc. 37
  • 51. Sa do to chuc bo may Cong ty Thong tin di dong GIAM DOC PHO GIAM DOC PHO GIAM DOC PHO GIAM DOC P TO CHtrC - . HANH P. KE HOACH CHINH BH&MARKETING P KY THUAT . KHAI P. QUAN L^ DAU TU THAC XAY DUNG P. CHAM SOC P. THANH TOAN CUOC KHACH HANG PHI P TIN HOC . TINH P. KE TOAN THONG KE CU6C TAI CHINH P. NHAP KHAU P. PHAT TRIEN MANG THIET BI XET THAU ^ T r 1r 1 ^f 1 rRUNG TAM TRUNG TAM TRUNG TAM TRUNG TAM BAN QUAN L t XI NGHIEP III IV Dir AN THIET KE I n 38
  • 52. I - MOT SO NET CHINH TRONG HOAT D Q N G SXKD CUA CONG TY TRONG I GIAI DOAN HIEN NAY: 1.1. Sir menh cua doanh nghiep va tam nhin trong tirang lai: Ngay tii khi thanh lap, Cong ty da co sir mang la cung cap dich vu thong tin di dgng tren toan lanh tho Viet Nam. O thai diem nay, chien luge ciia Cong ty tap trung cho muc tieu tra thanh nha khai thac dich vu hang dau tai thi truang Viet Nam, lam chii cong nghe va thoa man nhu cau ciia thi truang ngi dia. Cung vai su phat trien ciia nen kinh te, sir phat trien ciia cong nghe ky thuat so, nhu cau ngay cang cao ciia thi truang, nhat la thai diem Hiep dinh Thuang mai Viet - My da co hieu lire trong ITnh vuc vien thong - Viet Nam da gia nhap To chiic Thuang mai Quoc te (WTO), Cong ty VMS da xac lap ro tam nhin chien luac: 1. Giii vung vi tri dan dau tai thi truang di dgng Viet Nam, tung buac vuan ra thi truang khu vuc va the giai. 2. Cung cap nhirng san pham va dich vu tot nhat nham thoa man nhu cau ngay cang tang cua khach hang.Su menh: 1. Da dang boa va giii viing chat lugng cac dich vu thong tin di dgng cung cap den khachhang2. Nang cao dai song vat chat, tinh than ciia nguai lao dgng trong Cong ty.3. Xay dung moi quan he hgp tac tot vai cac doi tac.Gia tri cot loi cua cong ty:1. Xay dung cong ty phat trien bin virng, kinh doanh tuan thii phap luat.2. Dao tao dgi ngii nhan vien co tri thiic, co van boa. 39
  • 53. 3. Dong gop cho su phat trien ciia toan xa boi. Trong vien canh phat trien manh me cua Buu chinh vien thong va cong nghe thong tin tai Viet Nam. Cong ty Thong tin di dgng trong nhimg nam tai se tiep tuc phat trien manh me. Day la thong diep va siic ep rat lan cho mgi boat dgng trong Cong ty noi chung va rieng doi vai boat dgng tai chinh - boat dgng ciia he thong ban hang - he thong thu cuac rat can mot dinh huong phat trien phu hgp vai muc tieu chung ciia toan Cong ty. 1,2, Cac kho khan, thach thirc: Cong ty Thong tin di dgng hien dang la doanh nghiep dan dau tren thi truang ve thi phan, C doanh thu va Igi nhuan cao, hoat dgng hieu qua nhat trong cac nha khai thac dich vu O dien thoai di dgng hien nay. Thuang hieu, hinh anh cua Cong ty cQng dugc thi truang trong va ngoai nuac danh gia rat cao ve su nang dgng, sang tao trong kinh doanh. Tuy vay, Cong ty Thong tin di dgng ciing dang phai doi mat vai khong it kho khan, thachthiic.- Co che boat dgng con nhieu bat cap (theo co che ciia doanh nghiep nha nuac) dan tai sirban che trong viec chii dgng tien hanh cac hoat dgng san xuat kinh doanh, trong do dacbiet cong tac dau tu xay dung mang luai con cham so vai nhu cau thi truang.- Co che gia phu thugc hoan toan vao chinh sach ciia Nha nuac va Tap doan buu chinhvien thong. Ngoai ra, cac chi phi quang cao, khuyen mai, chi phi ban hang,... deu bi giaihan bai cac quy dinh cua Nha nuac, va da phan cac quy dinh nay chua thuc sir phu hgpvai thuc tl kinh doanh cua doanh nghiep.- Nang suit lao dgng nhin chung con chua cao.- Co nhilu doi thii canh tranh tham gia thi truang dan tai toe do tang doanh so giam sovai truac 40
  • 54. - Canh tranh tren thi truang ngay cang quyet liet, cong ty luon phai doi mat vai viec mat vai tro thii ITnh tren thi truang. - Cong nghe ngay cang phat trien, do do neu cong ty khong nam viing, lam chii dugc cong nghe se dan tai tut hau so vai cac doi thu canh tranh tren thi truang. Mat khac, doi hoi ciia khach hang ve chat lugng dich vu ngay cang cao. Dieu nay dat cong ty truac thach thiic lan: phai luon chu dgng, tang cuang dau tu nang cao chat lugng dich vu, khong tu man, chii quan. Chi co nhu vay, cong ty mai co the giii viing dugc vai tro dan dau ciia minh tren thi truang. - Viec Viet Nam gia nhap to chiic Thuang mai quoc te WTO, cac nha cung cap dich vu C kinh nghiem tren the gioi co dieu kien dau tu vao Viet Nam. Do do, cong ty cGng diing Otruac thach thiic phai doi mod va nang cao ban nira hieu qua san xuat kinh doanh, tao tiemlire tai chinh viing manh de co the canh tranh voi cac doi thii.m . HOAT DONG THU Clf6C DICH VU TRA SAU TAI CONG TY VMS3..1. Gioi thieu chung- De t6 chiic thu cuac va phuc vu 1,5 trieu thu bao tra sau vai khoi lugng doanh thu tren3.500 ty (nam 2006), Cong ty Thong tin di dgng thiet lap he thong thu cuac theo mo hinhquan ly he thdng phong ban chiic nang (Mo hinh quan ly thu cuac VMS dang thuc hien)(So d6 1 - Phan hinh ve so do).Sii dung hinh thiic thue bao tra sau la sir lira chgn ciia nhirng khach hang c6 nhu cau sudung cuac cao, g4n bo lau dai vai cong ty va nhu cau sii dung on dinh. Day la lire lugngkhach hang tao ngudn doanh thu cao va hieu qua nhat trong cac hinh thiic dich vu thongtin di dgng. D6 dap ling yeu cm thu cuac, he th5ng thu hien nay co: - 261 nhan vien quan ly chinh thiic quan ly thu va gach tru ng - 1009 lao dgng thu cuac thue khoan phuc vu thu cuac tai nha 41
  • 55. - 300 diem thu, dai ly, buu cue va he thong cac Ngan hang ho trg. - 4200 ciia hang dai ly va 15000 diem ban le c6 phuc vu thu cuac tai quay. So d5 t6 chiic nghiep vu thanh toan cuac phi Cong ty thong tin di dgng VMS dang thuc hien (so do 2 - phan so do hinh ve). Hoat dong tai 4 Trung tam: - Trung tam I: gom cac tinh mien Bac tu Ha TTnh tra ra. - Trung tam II: gom TP. HCM va cac tinh mien Dong. - Trung tam III: gom cac tinh mien Trung tu Quang Binh den Nha Trang, Dac Lac. - Trung tam IV: gom cac tinh mien Tay. Cong ty VMS thanh lap nam 1993. Nam 1998, truac tinh hinh ng cuac gia tang Lanh dao Cong ty da quyet dinh thanh lap phong TTCP Cong ty va xay dung he thong quan ly thu cuac tai 3 Trung tam; muc tieu giai quyet va xii ly tren 100 ty cuac ng xau cua 41.000thue bao tra sau gay ng dgng tai thai diem do (ty le ng dgng luc do % 6,7%).3.2. Muc tieu cua to chirc va quan ly thu cuOc tra sau tai VMS3.2,1, Giam thieu rui ro tdn that trong qua trinh td chuc thu cu&c:- T6 chiic thu ng 30 ngay: ty le thu 85-88% tdng s6 cuac phai thu.- Ty le ng con lai sau 90 ngay phat hanh thong bao cuac (ng tren 90 ngay), con lai 2,5 -3%.- Ng dgng nam hien tai (nam n): 2%.- Thuc hien xoa ng xau: 1%.- Co cku cac hinh thiic thu:+ Thu cuac true tiep tai dia chi khach hang > 50%.+ Thu cuac tai diem thu < 35%. 42
  • 56. + Thu cuac qua he thong ngan hang, thanh toan tu dgng > 15%. Dinh huong: - Tang cuang khuyen khich khach bang thu qua tai khoan ciia ngan hang, he thong thanh toan dien tii (co co che khuyen khich chiet khau gia). - Giam dan hinh thiic thu bang tien mat. 3,2,2. Can doi ty le sir dung chi phi Hoat dgng thu cuac nham muc dich nang cao hieu qua san xuat kinh doanh ciia Cong ty: chi phi nho han 4% tong doanh thu trong nam hien tai (nam n) va <30% cua nhirng nam tiep theo ciia lugng ng con lai,3.3. Phan loai no* theo thoi gian no*, xay dung ke hoach thu cuOc va gan mirc chi phi thu dot vol tirng loai na nham thuc day hoat dong thu cung nhu- hieu qua sir dungchi phiHien nay, cong ty dang tien hanh phan loai ng theo tieu chi thai gian ng cuac. Co cacloai cuac ng sau (phan chuang II trang 80 - phan loai tuoi ng):- Cu&c na 30 ngay: la tong so chua tra ciia cuac phat sinh cua cac thong bao cuac daphat hanh trong vong 30 ngay.- Cu&c na 60 ngay: la tdng s6 chua tra ciia cuac phat sinh ciia cac thong bao cuac daphat hanh trong vong 60 ngay.- Cu&c na 90 ngay: la tdng so chua tra ciia cuac phat sinh cua cac thong bao cuac daphat hanh trong vong 90 ngay.- Cu&c na tren 90 ngay (cu&c na dgng): la tong so chua tra ciia cuac phat sinh cua cacthong bao cuac da phat hanh tren 90 ngay.- Cu&c na dgng nam hien tai: la cuac ng tren 90 phat sinh trong nam.- Cir&c na dgng nam n-1: la cuac ng tren 90 ngay phat sinh trong nam n-1 43
  • 57. - Cu&c na dgng nam n-2 tr& ve tru&c: la cuac ng tren 90 ngay phat sinh tir nam n-2 tra ve truac. Cling vai each phan loai ng dua tren thai gian ng, Cong ty xay dung ke hoach thu cuac hang nam theo tung loai, vai lugng cuac thu dugc ke hoach giam dan doi vai cuac ng co thai gian ng dai han. Dong thai cong ty ap dung ca che chi phi thue thu doi vai nhan vien thu cuac dam bao cac yeu cau sau: + Tinh hieu qua: chi phi thu cuac bo ra phai tuang ling vai miic do hoan thanh chi tieu ke hoach. + Tinh khuyen khich: nguai lam nhieu huong nhieu, lam it huong it, khong lam khong huong.+ Tinh hgp ly: chi phi thue thu phai dam bao miic song trung binh cho ngudi lao dgng.Ddng thai, nhiing LDTK lam nhirng cong viec khac nhau (thu cuac phat sinh, thu cuacng dgng, ...) nhung hieu qua bang nhau thi phai dugc huong chi phi nhu nhau.+ Tinh dky dii, chinh xac: Mgi cdng viec lao ddng thue khoan thuc hien deu phai cd chiphi.- Hien nay ca chi chi phi dang dugc thuc hien tai Cdng ty VMS:* Dam bao nguyen tac:- Tao mot ca chi chi phi cdng b^ng va hgp ly giiia cac loai cuac phai thu 30, 60, 90 cuacphat sinh va tren 90 ngay (cudc ng dgng) va cudc ng ciia nhirng nam n, n - 1...- Chi phi tinh dii bii dip cdng lao ddng, khau bao xang xe d miic thu nhap dn dinhkhoang tu 2 trieu din 3 trieu trong thai dilm hien nay.- Nghien ciiu chi do ho trg: giii xe may, dien thoai, quhn ao lao ddng... 44
  • 58. - Che do thuong phat rd rang: dat miic ke hoach thu de ra, hudng chi phi quy dinh, khong dat miic ke hoach 2 thang lien hudng miic thap han se cat hgp ddng lao ddng. Vugt miic ke hoach se thuong chi phi tang tuang ling ty le thuc hien. * Ten goi cac loai cuac na va hinh thirc chi phi thu cuac - Thu cuac ng 30, 60, 90 ngay: dugc ggi la thu cuac phat sinh trong thang. Chi phi kem theo la chi phi thu cuac phat sinh. - Thu cuac ng tren 90 ngay: thu cudc ng dgng, chi phi thu cudc ng dgng. * Chi phi duac chia hai loai: Chi phi cho thu cuac phat sinh: dan gia dugc tinh tren mot boa don thu tdi da la 7000 ddng (xem chi tiet tai trang 33, 34) Chi phi cho thu cuac na dong: miic chi phi tdi da la 15% sd tien cudc ng dgng thu dugc(xem chi tiet tai trang 34)Chi phi thu cudc LDTK dugc hudng phu thugc chat che vao sd tien cudc thu dugc. Cuthe nhu sau:- Miic chi phi thu cudc ng 30, 60, 90 ngay: (chi phi bao mdn, xang xe, phu cap di dudng,giiixe,...).Miic chi phi thue thu cho mot boa dan da thu dugc tien tai nha (ap dung chung cho thucudc ng 30, 60, 90 ngay) trong thang phu thugc vao ty le chuyen ng tren 90 ngay ciiathang dd.+ NIU ty le chuyin ng tren 90 ngay dat tu 4,5% trd len: miic chi phi thue thu tdi da la5000 d / boa dan da thu dugc tiln tai nha.+ NIU ty le chuyin ng tren 90 ngay dat tir 2,5% den dudi 4,5%: miic chi phi thue thu toida la 6000 d / boa dan da thu dugc tiln tai nha. 45
  • 59. + Neu ty le chuyen ng tren 90 ngay dat dudi 2,5% trd len: miic chi phi thue thu toi da la 7000 d / boa don da thu dugc tien tai nha. - Miic chi phi thu cudc ng dgng: + Ddi vdi thu cudc ng dgng nam hien tai (nam n): Ty le ng dgng cudc nam (n) cua toan Miic chi phi tdi da la: Trung tam tai thai diem ngay 01 thang (X) Tii 2,0% trd len 15% tdng sd tien cudc thu dugc Tu 1,7% din dudi 2,0% 18% tdng sd tien cudc thu dugc + Ddi vdi thu cudc ng dgng nam n-1: Miic chi phi tdi da la 18% tdng sd tien cudc da thu dugc. + Ddi vdi thu cudc ng dgng nam n-2 trd ve trudc: Miic chi phi tdi da la 30% tdng sd tiencudc da thu dugc. Kit luan: - Chi phi ddi vdi ng 30, 60, 90 ngay dugc tinh theo don gia 1 boa danthu dugc. - Chi phi cho ng > 90 ngay dugc tinh ty le % tren sd tien thuc thu dugc.IV. PHAN LOAI KHACH HANG V6l MUC TIEU QUAN LY VA TO CHlTCTHU PHU HOP Vdl TlTNG DOI TtTONG KHACH HANG, MUC DICH TANTHU4.1. Quy djnh chung4,1,1, Muc dich vapham vi dp dung- Nang cao hinh anh ciia MobiFone trong cdng tac td chiic va quan ly thu cudc va cham sdc khach hang, dac biet la cac khach hang quan trgng, khach hang Idn, khach hang lau nam... 46
  • 60. Quy dinh nay ap dung cho: 1. Cac khach hang su dung dich vu thdng tin di dgng do Cdng ty Thdng tin di dgng cung cap. 2. Cac Trung tam Thdng tin di dgng Khu vuc, cac Phdng chiic nang ciia Cdng ty Thdng tin di ddng.4,1,2, Tieu chi phan loai 1. Khach hang dac biet: La nhiing khach hang sii dung dich vu tra sau thugc: - Cac Ca quan thuong true, dieu hanh ciia Dang. Co quan quan ly hanh chinh Nha nude: cap Trung uong; cap tinh/thanh pho cap 1; cap Huyen. - Cac ca quan ngoai giao: Dai sii quan, Lanh sir quan. Cac thue bao nghiep vu trong ciing nganh Buu chinh Vien thdng (cd quyet dinh cdng nhan ciia Tdng Cdng ty/Tap doan Buu chinh Vien thdng viet nam) thugc cac thanh phan: Vu trudng/ vu phd trd len (cap Bg), Lanh dao tap doan Buu chinh Vien thdng Viet nam, Trudng/phd Ban trd len (cap Tdng Cdng ty); cac Lanh dao Trudng/phd dan vi trong nganh nhu; 64 Buu dienTinh thanh, Hgc vien Cdng nghe Biru chinh Vien thdng, Benh vien Biru dien, Vien dieu duong, cac cdng ty doc (VTN, VTI, VDC...), cac cdng ty lien doanh, cdng ty cd phan... 2. Khach hang lan: la nhiing khach hang sii dung dich vu tra sau va tra trucrc thugc: - Khach hang la doanh nghiep /to chiic xa hdi dang ky thanh toan qua Kho bac, thanh toan b^ng Uy nhiem thu qua ngan hang. - Khach hang su dung cudc cao, thanh toan cudc diing han (trong vong 1 nam ke tu thai diem xet tieu chi). 47
  • 61. - Khach hang nhieu thue bao. Khach hang lau nam. (dieu kien cu the cua ticng tieu chi can cu theo ty le phan bo duac quy dinh cu the tai dieu 7). 3. Khach hang ngoai giao: la nhiing khach hang sii dung dich vu tra sau thugc: Cac CO quan truyen thanh, truyen hinh, bao chi (bao gom ca bao dien tii) cap Trung uong, bao Dang tai cac Tinh; bao nganh. Cac Hiep hdi bao ve ngudi tieu dung. Luu y: - Ddi vai cac khach hang thugc ddi tugng khach hang dac biet, khach hang ngoai giao: thue bao phai diing ten co quan/doanh nghiep, hiep hdi... thugc cac ddi tugng dugc hudng che do. - Ddi vai cac khach bang tra sau nhieu thue bao thugc ddi tugng khach hang Idn: cac thue bao phai diing ten chung 1 don vi/khach hang hoac chung ma khach hang (thue bao gop) va phai cd lich su thanh toan cudc dung ban (trong vong 1 nam ke tii thai diem xet tieu chi).4.2. Cac chinh sach doi voi tirng dot tutfng khach hang4,2,1, Ddi v&i khach hang dac biet - Thuc hien theo Dilu 10 muc II chuang II ciia Quy dinh Nghiep vu Cham sdc khach hang dugc Tdng Cdng Ty ban hanh theo quylt dinh sd 3838/QD-GCTT ngay 26/09/2002 va tai khoan 4 muc II chuang II ciia hudng dan sd 3158/TCCBLD-GCTTngay 11/06/2003. - Ngoai cac ngi dung tren, cac Trung tam can thuc hien cac hoat dgng cham sdc khach hang rieng ddi vdi cac khach hang nay nhu sau: 48
  • 62. • Dugc hudng che do cham chan thdng tin khi khach hang cham thanh toan cudc (tru cac thue bao nghiep vu). Tuy nhien, neu sau 1 thang ke tu han thanh toan cudc, neu don vi van chua thanh toan, cac nhan vien chuyen trach tai Trung tam cd trach nhiem lien he vdi dan vi quan ly thue bao (theo cac dir lieu quan ly khach hang hien cd) de de nghi cac dan vj nay thanh toan cudc cho Cdng ty. Sau 40 ngay ke tu ban thanh toan cudc, neu khach hang van khong thanh toan, cac Trung tam phai tien hanh chan thdng tin theo quy dinh va cd trach nhiem giai thich vdi khach hang neu cd thac mac, khieu nai. • Dugc hudng che do khau tni 7% cudc su dung hang thang (tru cac thue bao nghiep vu) neu khach hang thanh toan cudc trudc ngay chan thdng tin theo quy dinh ciia quy trinh 7.2-02 "Quy trinh thanh toan cudc phi". Luu y: khach hang se khdng dugc hudng them miic khau tni cua chuang trinh chiet khau danh cho thue bao thanh toan cudc diing ban nhung van dugc tham du cac chuang trinh khuyen mai khac neu dii dieu kien tham du cua cac chuang trinh dd. • Dugc tao dudng day uu tien khi ggi vao cac sd ho trg khach hang (vd: 18001090, 090 4/5/8 144144...). Dugc cung cdp dhx mdi giao dich true tilp de xii ly cac giai dap thac mac cua khach hang. • Cd nhan vien chuyen trach de phuc vu khach hang tan nai cac dich vu nhu: thanh toan cudc, thay ddi dich vu...(neu khach hang cd yeu cau). • Dugc trd thanh hdi vien "Kim cuang"cua chuang trinh Ket ndi dai lau.4,2,2. Doi v&i khach hang l&n va Khach hang ngoai giao- Thuc hien theo Dilu 13 muc II chuang II ciia Quy dinh Nghiep vu Cham sdc khach hang dugc Tong Cdng Ty ban hanh theo quylt dinh sd 3838/QD-GCTT ngay 26/09/2002 va tai Khoan 7 muc II chuang II ciia hudng dan sd 3158/TCCBLD-GCTTngay 11/06/2003. 49
  • 63. - Ngoai cac ngi dung tren, cac Trung tam can thuc hien cac boat ddng cham sdc khach hang rieng ddi vdi cac ddi tugng khach hang cu thi nhu sau: • Dugc tao dudng day uu tien khi ggi vao cac so ho trg khach hang (vd: 18001090, 090 4/5/8 144144...). Dugc cung c4p diu mdi giao dich true tilp de xii ly cac giai dap thac mac ciia khach hang. • Cd nhan vien chuyen trach de phuc vu khach hang tan noi cac dich vu nhu: thanh toan cudc, thay ddi dich vu...(neu khach bang cd yeu cau). • Dugc trd thanh hdi vien "Vang"ciia chuang trinh Ket ndi dai lau.Ben canh do, khach hang con dugc hudng them cac Igi ich sau: • Doi vol khach hang la thue bao tra sau: o Dugc hudng che do cham chan thdng tin khi khach hang cham thanh toan cudc. Tuy nhien, neu sau 10 ngay ke tu han thanh toan cudc, neu don vi van chua thanh toan, cac Trung tam phai tien hanh chan thdng tin theo quy dinh va cd trach nhiem giai thich vdi khach hang neu cd thac mac, khieu nai. o Dugc hudng che do khau tru 5% cudc su dung hang thang neu khach hang thanh toan cudc trudc ngay chan thdng tin theo quy dinh ciia quy trinh 7.2- 02 "Quy trinh thanh toan cudc phi". Luu y: khach hang se khdng dugc hudng them miic khau tni ciia chuang trinh chiet khau danh cho thue bao thanh toan cudc diing ban nhung van dugc tham du cac chuang trinh khuyin mai khac neu dii dieu kien tham du ciia cac chuang trinh dd. * Dot voi khach hang la thue bao tra trudc: o Dugc tang them 3% gia tri tien nap trong sudt qua trinh la khach hang Idn ciia MobiFone. (Khach hang van dugc tham du cac chuang trinh khuyen mai khac nlu dii dilu kien ciia chuang trinh). 50
  • 64. 4.3. Chi tieu phan bo Sd lugng khach hang dac biet, khach hang Idn va khach hang ngoai giao dugcphan bd tai cac Trung tam theo ty le sau: - Ddi vdi thue bao tra sau: < 10% sd lugng thue bao tra sau dang boat ddng tren he thdng do Trung tam quan ly. - Ddi vdi thue bao tra trudc: < 5% sd lugng thue bao tra trudc dang boat ddng tren he thdng do Trung tam quan ly. {Tuy nhien, trong nam 2006, uu tien thu nghiem tren 2% so luang thue bao trd truac dang hoat dong tren he thong do Trung tam quan ly).4.4. To chirc thuc hien va trach nhiem cua cac don vi4,4,1, Cac Trung tam Thdng tin Di dgng Khu vuc - Dinh ky vao dau mdi nam, tien hanh ra soat va xac dinh lai cac tieu chuan (ddi vdi khach hang Idn) de hoan chinh lai danh sach cho tung nam va giii ve P.CSKH Cdng ty phe duyet trudc khi Trung tam cap nhat vao chuang trinh "Khach hang dai lau". - Dinh ky bang thang: tien hanh ra soat de cap nhat hoac loai bd khdi danh sach cac trudng hgp sau; + Cac trudng hgp bd sung them vao danh sach: trudng hgp dan vi quan ly cd yeu cdu bing van ban ve viec yeu cau dugc bd sung vao danh sach cac thue bao dugc hudng chi do CSKH dac biet, Giam ddc Trung tam can cii vao ty le khach hang dugc phan bd dl phe duyet bd sung vao danh sach hien cd. + Cac trudng hgp loai bd khdi danh sach: cac thue bao bi chan thdng tin do ng cudc tren 2 I^n; cit hiiy do ng cudc hoac tam khda qua ban; thue bao chuyen chu quyin; thue bao hiiy hgp ddng hoac chuyin dich vu. + Tiln hanh cap nhat dir lieu mdi vao chuang trinh "Khach hang dai lau". 51
  • 65. + Giii bao cao tinh hinh thuc hien va danh sach khach bang dugc cap nhat mdi hay loai bd khdi danh sach hien cd vl P.CSKH Cdng ty (cham nhk vao ngay 10 mdi thang). - Giii thu ngd thdng bao ve cac chinh sach uu dai ma khach hang dugc hudng cho 100% ddi tugng khach hang thugc Dieu 4. Cap nhat 100% dir lieu khach hang tra trudc (ten khach bang, dia chi khach hang, sd CMND...) thugc cac ddi tugng khach hang thugc muc 2 Dieu 4 vao He thdng quan ly dii lieu va tinh cudc. - Ddi vdi trudng hgp khach hang chuyen ddi hinh thiic sii dung dich vu (tra trudc sang tra sau hoac ngugc lai): dugc bd sung vao danh sach khi thda man cac tieu chi dang ap dung cho loai ddi tugng khach hang dd.4,4.2, Cac phdng chuc nang Cong ty 1. Phdng Thanh toan cudc phi. Chi dao cac Trung tam thuc hien viec uu dai cham chan hoac khdng chan thdng tin cac ddi tugng tren. Dinh ky kiem tra va ra soat de dam bao cac Trung tam thuc hien theo diing chinh sach da ban hanh. - Td chiic va quan ly thu dam bao thuc hien diing chinh sach khach hang da dugc ban hanh. 2. Phdng Cham sdc Khach hang. - Kilm tra giam sat viec thuc bien tai cac Trung tam. 3. Phdng K I hoach Ban hang va Marketing. - Dinh ky kilm tra va ra soat viec thuc hien ciia cac Giao dich vien tai cac Ciia hang, dilm giao dich d^ dam bao cac Trung tam thuc hien theo diing chinh sach da ban hanh. 52
  • 66. 4. Phdng Tin hgc Tinh cudc - Chii tri chi dao Phdng Tin hgc cac Trung tam xay dung chuang trinh quan ly khach hang dac biet, khach hang Idn va khach hang ngoai giao, dam bao tieu chi vl quan ly van hanh va khai thac, tao dilu kien thuan Igi trong viec quan ly va cham sdc khach hang diing ddi tugng ciia chuang trinh. Chi dao cac Trung tam xii ly cac loi phat sinh trong qua trinh van hanh chuang trinh (neu cd). 4.5. Sa do 11 nghiep vu chinh trong hoat dong thu cudc tai VIMS: (xem so dd cac trang sau tu so do 3 - 13 phan so do va bang bilu mlu). 4.5.1. So dd ban giao sd lieu cudc phat sinh phai thu dau thang 4.5.2. So dd ddi soat sd lieu cudc da thu va gach tru ng tren mang4.5.3. So dd in va phat hanh thdng bao cudc4.5.4. Sa dd quan ly thanh toan qua ngan hang4.5.5. So dd quan ly thanh toan tai cac diem giao dich thu cudc ciia VMS4.5.6. So do quan ly thanh toan true tiep tai dia chi khach hang dang ky4.5.7. Sa do nhan tin de nghi khach hang thanh toan cudc va chan thdng tin khach hangno cuac.4.5.8. So dd quan ly va sii dung boa dan gia tri gia tang dac thii VMS4.5.9. Sa dd quan ly khach hang sii dung cudc cao bit thuong (bao dd)4.5.10. Sa dd xii ly khach hang ng cudc: thu va xac minh khach hang ng cudc sau khichan thdng tin 2 chilu (so dd chi tilt tai ph4n so dd va bang bilu mau). 53
  • 67. 4. Phdng Tin hgc Tinh cudc - Chii tri chi dao Phdng Tin hgc cac Trung tam xay dung chuang trinh quan ly khach hang dac biet, khach hang Idn va khach hang ngoai giao, dam bao tieu chi ve quan ly van hanh va khai thac, tao dilu kien thuan Igi trong viec quan ly va cham sdc khach hang diing doi tugng ciia chuang trinh. Chi dao cac Trung tam xii ly cac loi phat sinh trong qua trinh van hanh chuang trinh (neu cd). 4.5. So do 11 nghiep vu chinh trong hoat dong thu cudc tai VMS: (xem so do cac trang sau tu so dd 3 - 13 phan so dd va bang bilu mau). 4.5.1. So dd ban giao sd lieu cudc phat sinh phai thu dau thang 4.5.2. So do ddi soat sd lieu cudc da thu va gach tru ng tren mang4.5.3. Sa dd in va phat hanh thdng bao cudc4.5.4. So dd quan ly thanh toan qua ngan hang4.5.5. So dd quan ly thanh toan tai cac diem giao djch thu cudc cua VMS4.5.6. Sa dd quan ly thanh toan true tiep tai dia chi khach hang dang ky4.5.7. So dd nhan tin de nghi khach hang thanh toan cudc va chan thdng tin khach hangng cudc.4.5.8. Sa dd quan ly va su dung boa dan gia tri gia tang dac thii VMS4.5.9. So dd quan ly khach hang su dung cudc cao bat thuong (bao dd)4.5.10. Sa dd xii ly khach hang ng cudc: thu va xac minh khach hang ng cudc sau khichan thdng tin 2 chieu (sa dd chi tiet tai phan so dd va bang bieu mau). 53
  • 68. 4. Phdng Tin hgc Tinh cudc - Chii tri chi dao Phdng Tin hgc cac Trung tam xay dung chuang trinh quan ly khach hang dac biet, khach hang Idn va khach hang ngoai giao, dam bao tieu chi ve quan ly van hanh va khai thac, tao dieu kien thuan Igi trong viec quan ly va cham sdc khach hang diing ddi tugng ciia chuang trinh. Chi dao cac Trung tam xii ly cac loi phat sinh trong qua trinh van hanh chuang trinh (neu cd). 4.5. Stf do 11 nghiep vu chinh trong hoat dong thu cudc tai VMS: (xem so do cac trang sau tu sa dd 3 - 13 phan sa dd va bang bieu mau). 4.5.1. Sa dd ban giao sd lieu cudc phat sinh phai thu dau thang4.5.2. Sa dd ddi soat sd lieu cudc da thu va gach tru ng tren mang4.5.3. So dd in va phat hanh thdng bao cudc4.5.4. So dd quan ly thanh toan qua ngan hang4.5.5. So do quan ly thanh toan tai cac diem giao dich thu cudc cua VMS4.5.6. So dd quan ly thanh toan true tiep tai dia chi khach hang dang ky4.5.7. So do nhan tin de nghi khach hang thanh toan cudc va chan thdng tin khach hangng cudc.4.5.8. So dd quan ly va sii dung boa don gia tri gia tang dac thii VMS4.5.9. So dd quan ly khach hang sii dung cudc cao bat thuong (bao dd)4.5.10. So do xii ly khach hang ng cudc: thu va xac minh khach hang ng cudc sau khichan thdng tin 2 chieu (sa do chi tiet tai phan so do va bang bieu mau). 53
  • 69. 4.6. He thong bieu mau bao cao: Bilu 01 : Mau bien ban ban giao sd lieu cudc phat sinh Bilu 02 : Mau bien ban ban giao sd lieu cudc phai thu Bilu 03 : Mau bien ban ddi soat sd lieu cudc da thu Bilu 04 : Mau bien ban ddi soat sd lieu cudc da gach ng tren mang Bieu 05 : Mau ban ke giao nhan chiing tu ciia Td In va phat hanh thdng bao cudc vdi ngan bang Bieu 06 : Mau ban ke giao nhan chiing tu Td in va phat hanh thdng bao cudc vdi Buu dien Bieu 07 : Mau ban ke giao nhan chiing tu Td in va phat hanh thdng bao cudc vdi Td thu true tiep (chi ap dung cho Trung tam 1 va 3) Bieu 08 : Mau bien ban ban giao sd lieu cudc phai thu theo dia ban quan ly (chi ap dung cho Trung tam 2)Bieu 09 : Mau ban ke giao nhan chiing tu cua Td thu true tilp vdi nhan vien thu cudcBieu 10 : Mau phieu phat thdng bao thanh toan cuac dich vu thdng tin di ddngBieu 11 : Mau phieu du tni su dung boa don GTGT dac thu VMSBieu 12 : Mau sd theo doi hoa dan GTGT dac thii VMSBieu 13 : Mlu philu dl nghi cdp hoa dan GTGT dac thu VMSBieu 14 ; Mau bao cao tinh hinh sii dung boa dan GTGT dac thii VMSBieu 15 : Mlu bao cao tdng hgp tinh hinh sii dung boa dan GTGT dac thii VMS 54
  • 70. Bilu 16 : MSU philu dl nghi luu hoa don GTGT dac thu VMS Bilu 17 : Mau phieu xac minh khach hang bao dd Bilu 18 : Mau bien ban xac nhan va cam ket tra ng Bilu 19 : Mau phieu xac minh khach bang ng cudc Bieu 20 : Mau bang ke chi tiet cac khoan ng cudc do loi ciia nhan vien Cdng ty Bilu 21 : Mau bang ke chi tiet cac khoan ng cudc do loi ciia dai ly Bieu 22 : Mau bang ke chi tiet cac khoan ng cudc do Idi cua khach hang Bieu 23 : Mau bang ke chi tiet cac khoan ng cudc xin tra ng dan va xin tra ng cham Bieu 24 : Mau bang ke chi tiet cac khoan ng cudc cho xoa ng Bieu 25 : Mau bao cao tinh hinh cdng tac thu cudc Bieu 26 : Mau bao cao tinh hinh cdng tac thanh toan cudc phi Bieu 27 : Mau bao cao tinh hinh thu cudc phat sinh Bieu 28 : Mau bao cao tinh hinh thu cudc ng dgngBieu 29 : Mau bao cao tdng hop tinh hinh hoan thien bd so khach hang ng cudcBieu 30 : Mau bao cao tdng hgp tinh hinh xac minh khach hang ng cudcBieu 31 : Mau ban ke thu nop tien cudc (Mau chi tiet tai phan sa do bang bieu mau)4.7. He thong chi tieu danh gia hoat dong thu cudc phi: He thdng chi tieu hien dang sii dung tai VMS bao gdm: - Chi tieu thu cudc ng 30 ngay. - Chi tieu chuyen ng tii 90 ngay sang ng tren 90 ngay ggi la chi tieu chuyin ng dgng. 55
  • 71. - Chi tieu ng dgng nam n (nam hien tai). - Chi tieu ng dgng nam n - 1 trd ve trudc. - Ty le chi phi cho boat ddng thu cudc/ ddng doanh thu tuang ling. Day la cac chi tieu de so sanh hieu qua td chiic quan ly boat dgng thu cudc tai mot doanh nghiep thdng tin di dgng. VD: - Ty le ng dgng ciia Cdng ty X: 3% nam 2006. - Ty le ng dgng ciia VMS: 2% nam 2006. Ket luan: Cac nhdm chi tieu dugc phan chia theo thai gian ng giiip VMS cd the kl hoach hoa toan bd hoat ddng thu cudc - can cii vao nhimg chi tieu de giao danh sach khach hang - giao chi phi thu - khuyen khich, ddng vien hoat ddng thu cudc va dua ra hinh thiic thudng phat giiip boat ddng thu cudc kip thdi dieu chinh tao sir chuan muc va C sd quan ly thu ddi vdi tung loai cudc ng - can cii sd lieu tien do thu giao KH cho tiing O dcm vi ca nhan thu cudc. VD: Chi tieuVMS da thuc hien trong nam 2006: - Chi tieu thu cudc ng 30 ngay: > 85%. - Chi tieu chuyen ng 90 ngay sang ng tren 90 ngay (ng dgng) < 3%. - Chi tieu ty le ng dgng nam n (hien tai) <2%. - Chi tieuty le ng dgng nam n - 1, 2, 3... <1,5%. - Chi tieu chi phi thue thu cudc < 3,5%.4.8. He thong ke hoach hoa toan bo chi tieu thu cudc va to chirc quan ly thu theo kehoach dutfc giao: 4.8.1. Xay dung chi tieu thu cudc ca nhan cho cac LDTK:Viec xay dung chi tieu thu cudc ca nhan cho cac LDTK phai dua tren co sd ke hoach thucudc chung ciia don vi, bao gdm cac budc: 56
  • 72. - Can cii ke hoach thu cudc nam Cdng ty giao, Trung tam tien hanh lap ke hoach thu cudc hang quy, thang ciia Trung tam. - Lap kl hoach thu cudc hang thang cho cac Td thu, ciia hang tinh. Day cd the coi nhu cac kl hoach bd phan, la sir chia nhd ciia ke hoach toan Trung tam song khdng phai la sir binh quan, chia deu. Sd di nhu vay vi xay dung ke hoach cho cac Td thu, ciia hang tinh con can phai can cii vao ty le ng dgng dau ky, miic do phiic tap ciia dia ban quan ly, nang lire,... - Xay dung chi tieu thu cudc ca nhan cho cac LDTK: Ve mat ban chat, day chinh la cac kl hoach thu cudc ca nhan trong thang ciia LDTK. Cac chi tieu thu cudc ca nhan cd the tuang tu nhu ke hoach thu ciia Td, ciia hang. Tuy nhien, de phdng ngira nhirng nii ro cd thi xay ra lam anh hudng tdi viec thuc hien ke hoach chung ciia dan vi, chi tieu thu cudc ca nhan nen dat d miic cao han so vdi ke hoach chung ciia Td. Cac chi tieu thu cudc ca nhan bao gdm: + Ty le thu cudc phat sinh 30 ngay (danh cho LDTK thu cudc phat sinh): bien nay, thdng thudng chi tieu nay dat d miic 88%. + Ty le chuyen ng dgng tren 90 ngay (danh cho LDTK thu cudc phat sinh): dudi 2%.+ Sd tien cudc ng dgng thu dugc theo tung nam (danh cho LDTK thu cudc ng dgng):tong tien cudc ng dgng cac nam tdi thieu la 4 trieu ddng ddi vdi LDTK tai Trung tam 1, 5trieu doi vdi LDTK tai Trung tam II, 3 trieu ddi vdi LDTK tai Trung tam IIL 4.8.2. Giao danh sach quan ly thu:Theo md hinh td chiic thu cudc hien nay, tat ca cac khach hang la thue bao MobiFone,tni cac khach hang thanh toan qua ngan hang va kho bac, se dugc phan nhdm theo diaban va phan cdng cho LDTK quan ly thu tiing nhdm. Ve mat sd lugng, moi nhdm khachhang cd khoang 700-800 thue bao, trong do tdi thilu cd 250 theu bao dang ky thu cudctai nha. 57
  • 73. Mdi nhdm khach hang se dugc lap thanh mot danh sach va giao cho mot LDTK. Danh sach giao quan ly phai dugc cap nhat hang thang va lap ngay khi kit thiic viec tdng hgp cudc. Trong trudng hgp khdng cd gi thay ddi, mot LDTK se dugc giao quan ly cd dinh mot danh sach thue bao. 4.8.3. Theo doi va quan ly ket qua thu cudc: Bit dau tii khi nhan danh sach quan ly thu cho tdi ngay ket thiic thang, LDTK tien hanh thu cudc ciia khach hang. Can bd quan ly tien hanh cap nhat ket qua thu cudc theo tung LDTK: sd khach hang thanh toan, sd tien thanh toan. Trong trudng hgp khdng thu dugc cudc ciia khach hang phai cd Giay xac minh. 4.8.4. Tinh mirc do hoan thanh cac chi tieu thu cudc ca nhan Vao thdi diem dau thang sau, can bg quan ly tien hanh tdng hgp ket qua thu cudc trongthang cua LDTK. Viec tdng hgp ket qua thu tap trung vao hai ndi dung chinh: sd lugngva chat lugng.(-) Ve mat sd lugng: the hien qua cac sd lieu thu cudc.+ Sd khach hang thanh toan cudc+ Sd tien cudc thu dugc+ Sd hoa dan thu cudc true tiep(-) Ve mat chat lugng: the hien qua cac ty le thuc hien tinh theo sd lugng cudc thu dugcvdi khoi lugng (danh sach giao quan ly).+ Ty le thu cudc phat sinh 30 ngay: la ty le % giua sd tien cudc 30 ngay khach hang dathanh toan vdi tdng sd tien cudc phat sinh tuang ling cua cac khach hang trong danh sachgiao quan ly. 58
  • 74. + Ty le chuyen ng dgng tren 90 ngay: la ty le % giiia sd tien cudc chua thu dugc vdi tdng s6 tien cudc phat sinh tuang ling cua cac khach hang trong danh sach giao quan ly. Sau khi tdng hgp xong ket qua thu cudc, can bd quan ly tien hanh tinh toan miic do hoan thanh chi tieu thu cudc ca nhan cho tung LDTK. Viec danh gia miic do hoan thanh chi tieu thu cudc ca nhan dugc thuc hien theo nguyen tdc so sanh true tiep ket qua thu cudc vdi cac chi tieu thu cudc ca nhan dat ra. Cu the: - Ty le thu cudc phat sinh 30 ngay so vdi chi tieu dat ra (thdng thudng la 88%). - S6 cudc ng dgng thu dugc (theo tung nam phat sinh cudc) vdi chi tieu thu cudc ng dong tuang ling giao trong thang. Ket luan: Viec td chiic va quan ly van hanh bd may thu cudc theo diing dinh hudng va muc tieu quan ly cua Cdng ty nhung van dam bao sir hai Idng khach hang, cham sdc khach hang tot, kip thdi theo yeu cau ciia khach hang. Td chiic thu nop theo diing quy djnh, td chiic quan ly khdng that thoat tien thu, dam bao tni ng va ndi mang ngay cho khach hang khdng dugc phep xay ra nham lan. Day chinh la nhirng khd khan thach thiic Idn dat ra ddi vdi ddi ngii quan ly thu cudc tai VMS.IV. PHAN TICH SWOT HOAT D Q N G THU ClTdC TAI VMSHien nay tai Cdng ty VMS viec trien khai thu cudc ciia 4 trung tam dugc phan bd chi tieunhan su nhu sau: -1 td trudng thu: quan ly 20-25 lao dgng thue khoan. - 1 lao ddng thue khoan quan ly vung cudc tu 1500- 2000 thue bao. - True tiep thu « 250-400 thue bao/ 1 thang (dugc giao danh sach quan ly 700-800TB).Day la ddi ngii lao ddng phuc vu thu va cham sdc khach hang sau ban hang. Hang thangtiep xiic vdi khach hang thudng xuyen nen cd nhu cku can dao tao cap nhat ky nang thu 59
  • 75. cudc, ghi chep, tni nop, quan ly thu nhap tien, quan ly boa don GTGT va true tiep tra Idi khach hang ve quy dinh ciia Cdng ty. Do dd, de dam bao thu cudc va van dugc khach hang hai Idng la yeu cau ciia Cdng ty ddi vdi toan the can bg quan ly va lao dgng thu cudc. De thuc hien tot cac quy dinh ve thu cudc, tranh that thoat tien cudc, cudc thdng tin di dgng cd lugng cudc/ngudi, trung binh su dung cao ban nhieu thu tien dien, nude, thu dien thoai cd dinh... Vi vay, viec td chiic kiem tra, kiem soat, ddi soat can phai thuc hien hang ngay tai cac td thu, tai 4 trung tam. Ddi vdi Cdng ty ddi soat sd thu tung tuan, thang, nam dugc quy dinh cu the giira 3 phdng: + Phdng tin hgc tinh cudc: - Giao sd thu dau ky. - Chdt sd thu dugc cuoi ky. + Phdng thanh toan cudc phi: - Nhan sd phai thu. - Ddi soat sd da thu. + Phdng ke toan: - Ddi soat sd phai thu va sd da thu, can ddi va chdt sd lieu tung ky. De tni ng va ndi thdng tin cho khach hang ngay khi thu cudc, he thdng tin hgc va chuyen vien tni ng yeu cau thanh thao, sii dung nhiing ling dung tin hgc chuyen nghiep va thuc su cd trach nhiem trong quy trinh thuc hien chan cat tni ng ndi thdng tin den khach hang.l.Diem manh ciia he thong thu cu&c VMS:- Td chiic bd may thanh toan cudc phi tren toan Cdng ty VMS mot each cd hieu qua,khoa hgc. Thuc hien quan ly, phan cdng lao ddng thu cudc theo dia ban. 60
  • 76. - C6 ddi ngii can bd, nhan vien gidi ve nghiep vu, nhiet tinh, cd trach nhiem trong cdngtac.- Xay dung he thong bao cao thong ke, ddi soat sd lieu cuoi ky trong ngi bg, he thdngthanh toan chi phi va ddi soat vdi cac phdng ban chiic nang.- Thiet lap cac quy trinh, quy dinh, ca che chi phi, dam bao cdng tac quan ly chat che tanthu tdi da cudc ng ddng thdi nang cao nang suat lao dgng va sir hai long ddi vdi khachhang.- Md rgng cac hinh thiic thanh toan cudc tu dgng, td chiic va xay dung co sd ha tangquan ly thu cudc dien tii phdi hgp vdi cac ngan hang de phuc vu khach hang mot each totnhat.* Kit qua thu cudc trong nam 2006:- Ty le thu cudc 30 ngay: 88%- Ty le ng dgng nam hien tai < 2%.- Ty le chuyen ng: <3%.- Ty le ng khi xin xoa ng: < 1%.- Chi phi thue thu cudc: <3%.Xin phep xoa toan bd ng xau tu nam 2004 trd ve trudc: < 1%.* Ket qua quan ly:- Td chiic quan ly: - 261 lao dgng chinh thiic tai Cdng ty va 4 trung tam. - > 1000 lao ddng thue khoan.Vdi miic luang binh quan « 2.000.000d/l thang. 61
  • 77. 2,Diim han che: - Cudc phat sinh phai thu tang tir 932 ty nam 1998 va den 2006 « 3500 ty, doanh thu tang trudng hien nay tu 25% - 30%/nam, la siic ep ddi vdi hoat ddng thu cudc phi cua toan Cong ty. Viec tuyIn lao dgng thu cudc khdng kip thdi dap ling dugc sir tang trudng ciia doanh thu do nhung quy che tuyen lao ddng chua md, chua giao quyen triet de va cdn tri tre. - Td chiic quan ly ddi vdi 1000 lao ddng thue khoan thu cudc lau dai ky hgp ddng ngan han 3 thang mot la mot khd khan Idn ddi vdi viec quan ly nhan su trong viec giai quyet quyIn Igi cua ngudi lao dgng va vdi doanh thu ngay cang tang ma miic do tang nhan sir khdng kip se gay ra sir thieu hut ngudi quan ly thue bao, xac minh thue bao. - Chit lugng khach hang mdi nhap mang ngay cang thip, chilm ty trgng ng cudc caotrong tdng sd cdng ng. Do canh tranh trong md rgng chiem ITnh thi trudng thu biit khachhang ciia 6 nha khai thac dich vu thdng tin di ddng tren toan quoc.- Viec xac minh than nhan thue bao ng dgng khdng cd sir phdi hgp va ho trg cua cac coquan phap ly tu phap. Viec xac minh ngudi lao dgng da den thu cudc tai dia chi ciiakhach hang la rat khd, khdng cd co sd de trich chi phi cho cac ca nhan di xac minh tinhtrang ng ciia khach hang de thanh toan chi phi (vi khdng thu dugc cudc ng ma chi phigan vdi ty le ng).- Co che chi phi phu thugc vao quy dinh tai chinh tu nhiing nam 1998-2000 rat bat cap.- To chiic bd may Idn - phiic tap. Miic do quan ly nhan sir qua Idn. He thdng chi phi chitra cdng cho lao ddng thue khoan ludn thay ddi do gia ca thi truang va chinh sach thu hiitlao dgng chuyen nghiep - lao ddng cd kinh nghiem ciia cac ddi thii canh tranh. 62
  • 78. 3,Cahgi - Viet Nam gia nhap WTO day la co hdi hdi nhap qudc te, toan cau boa, mgi boat dgng kinh tl trong do cd boat dgng cua he thdng thanh toan cudc phi VMS. VMS cd nhieu co hoi tilp can vdi he thdng td chiic thu cudc hien dai ciia cac doanh nghiep vien thdng va cac ngan hang tren the gidi. - Kha nang canh tranh ciia cac nude trong khu vuc ngay cang cao, ca hdi hgp tac tham nhap thi trudng vien thdng qudc te tao dieu kien de VMS nhanh chong phat trien manh, he thdng thanh toan cudc phi cua VMS tiep can va ddng hanh cung vdi su phat trien ciia he thdng thanh toan dien tii ciia the gidi. Budc dau xay dung mot ha tang ca sd cho he thdng thanh toan dien tii tai Cdng ty, cung cap giai phap, phuang tien thanh toan dien tii nham giam dan ty le thanh toan bang tien mat trong he thdng thanh toan phi cua VMS. * Mdi trudng canh tranh theo chuan muc qudc te tao ra co hdi tiep can ngudn vdn cdng nghiep tien tien, kinh nghiem, phuang thiic quan ly va phuang thiic thanh toan dien tii hien dai cua the gidi.4, Thach thuc trong moi tru&ng canh tranh hien nayThach thuc thu nhat: Co che quan ly tai chinh tri tre khdng dap ling dugc yeu cau phattrien kinh te hien tai.VD: Ty le gia ca tang 7-10%/l nam. Nhung nhiing quy dinh ve chi phi cho hoat dgngthanh toan cudc phi van d nhiing nam 1998 - 2000.Hien nay md hinh quan ly thu cudc tu cap Cdng ty - Trung tam tai cac diem thu Dai lythue thu - lao ddng thue khoan thuc sir qua tai, bdc Id nhieu tdn tai can giai quyet, dacbiet khi cd 6 nha cung cap dich vu cd mat tren thi trudng. De giii viing vi tri va phat trilnthi phan trong bdi canh hdi nhap kinh te toan cau, ddi hdi cac mang di dgng chay duacanh tranh khdc liet de phat trien thue bao, tang doanh thu, do dd tao dieu kien de cac 63
  • 79. thue bao xau bd ng cudc chuyen sang sii dung mang khac. Dieu nay dat ra nhirng thach thiic Idn cho he thdng thu cudc tai VMS: - Do canh tranh, chay theo phat trien thue bao va doanh thu nen chat lugng thue bao ngay cang thip, day la nhan td day ty le ng xau cao. - Miic tang trudng doanh thu hang nam tu 25% den 30%, lugng khach hang tang trong nam ddi vdi thue bao tra sau gan 300.000 thue bao. Thach thuc 2: Siic ep ciia tang trudng doanh thu, tang trudng trung binh w 30%/nam, yeu chi tang ve nhan lire va quan ly thu cudc de dap ling dugc nhu cau ciia khach hang rat khd khan. - Luc lugng lao dgng thu cudc true tiep ciing tang trudng tuang ling tao sir qua tai trongto chiic va quan ly thu. Thach thuc 3: Ddi thu canh tranh nhu Viettel cd mot co che hoat ddng tai chinh chii ddngva thuan Igi ban, cd the phat buy uu the ve chi phi de thu hiit lire lugng lao ddng chuyennghiep ciia VMS.- Trong mdi trudng canh tranh gay gat cua 6 nha cung cap dich vu, viec giii lao ddng giditranh sir thu hiit va lay lao dgng ciia cac nha khai thac khac thuc sir la mot siic ep ve tdchiic va quan ly nhan lire ddi vdi VMS.Thach thuc 4: Miic do tuan thu quy dinh ciia phap luat ciia thue bao mdi nhap mang ngaycang thap, sin sang chuyen mang khdng thanh toan cudc khi cd chuang trinh khuyen maicua cac ddi thii canh tranh.- Dgi ngii lao ddng thu cudc dugc chi tra cdng lao ddng trong tdng chi phi boat dgng kinhdoanh cua cdng ty; nhung van de lien quan den quyen Igi ciia ngudi lao ddng dang lanhung khd khan Idn khi hgp ddng ky thue khoan ngan ban, su dung thdi gian dai se 64
  • 80. khong dam bao dugc quyen Igi va phiic Igi xa hdi cho nhiing lao ddng thue thu cudc taiVMS.B^ giai quyet nhirng thach thuc tren, can nhieu bien phap ddng bd trong ca che, chinhsach va td chiic quan ly tai cdng ty nham giai quyet cac van de ve td chiic nhan sir, ddimdi quy trinh, quy dinh, thay ddi md hinh td chiic thu, ddng thdi vdi cac chinh sachkhuyen khich ngudi lao ddng gan bd vdi doanh nghiep.Ket luan: Sau khi phan tich boat ddng ciia he thdng thu cudc tai Cdng ty thdng tin didong 10 nam qua - Vdi xu hudng thi trudng phat trien manh nhu vQ bao ciia giai doan tdi.Vdi nhimg diem manh, diem yeu, ca hdi va nhirng thach thiic nhu tren da dat yeu cau capthiet ddi vdi boat ddng thu cudc can cd nhiing giai phap phu hgp vdi thuc tien boat ddngsan xuat kinh doanh dap ling dugc muc tieu phat trien ciia Cdng ty trong giai doan 2007-2011. 65
  • 81. CHirONG III MOT SO GIAI PHAP HOAN THIEN VIEC TO CHlTC QUAN LY DE NANG CAO HIEU QUA HOAT DONG THU CU^dC TAI CONG TY VMS TRONG GIAI DOAN 2007-2011 L Doi moi cac chinh sach ve chi phi thu, phan loai khach hang... trong to chuc va quan ly doi vol hoat dong thu cudc tai Cong ty VMS Can cii vao nhung ngi dung da dugc phan tich trong chuang II, III, anh hudng ciia chinh sach chi phi ddi vai ngudi lao ddng rat quan trgng. Trong quan he quan ly cua VMS ddi vdi ngudi lao dgng thu cudc dugc dieu chinh bang chinh sach chi phi gin vdi hieu qua thu. Do do viec thay ddi, bd sung tang ty le chi phi mot each hgp ly khi kit qua thu ciia ho tot len, gan viec quan ly ke hoach vdi nhung chuang trinh khuyen khich thu hdi cudc tao hieu qua ddn bay rat cao trong boat ddng thu cudc. •> -> r 1. Doi moi va bo sung ca che chi phi /./. Cache chi phi thu cu&c na va nadgng Cudc ng dgng de thdi gian cang lau cang khd thu, do dd viec riit ngan thoi gian doi nffgan voi tang truang chi phi la van de can nghien cuu biic thiet ciia Phdng thanh toancudc phi Cdng ty, hudng quan ly chi phi se khdng de hai dan gia ciia hai loai cudc ng, sechuyen dan theo quan ly: Ty le ng cdn phai thu giam, gan vdi tang chi phi cho lao ddngthue khoan thu. Thai gian thu cang nhanh chi phi cang cao. Day la mot ddng lire thiic daycac hoat ddng thu nhanh va thu rdc ng de dat chi phi cao nhat.Chi phi mdi se cd sir thay ddi ca ban ve each tinh thu cudc phat sinh (ng 30, 60, 90 ngay)se khdng tinh chi phi tren 1 boa dan ma chi phi dugc tinh hoan toan theo % cudc thuduoc cd khoan ke hoach chi tiet tuoi na. 66
  • 82. Muc dich dl lao ddng thu thue tim thu nhiing thue bao ng cudc cao trudc va se day ty le ng dgng giam nhanh. Do dd, C che chi phi mdi dugc xac dinh tren co sd thuc te boat ddng va phan tich sd lieu O thirc hien 9 nam boat dgng: + Chi cho thu cuac phat sinh: Nhim khuyen khich lao ddng thue khoan thu cudc tang cudng thu cudc ciia nhimg thue bao cd miic cudc sii dung Idn (thu dugc nhieu tien cudc), miic chi phi cu the dugc xac dinh theo ty le thu cudc dat dugc ke tii khi phat sinh cudc phai thu. Cu the nhu sau: - Thu tu 0% den 87% cudc phai thu: miic chi phi dugc hudng la 2,40% sd tien cudc true tiep thu dugc. - Thu dugc tu tren 87% den 94% cudc phai thu: miic chi phi la 3,8% sd tien true tiep thu dugc. - Thu dugc tu tren 94% den 97% cudc phai thu: miic chi phi la 5,2% sd tien true tiep thudugc.- Thu dugc tren 97%: miic chi phi la 15% sd tien true tiep thu dugc.Doi vdi trudng hgp lao ddng thue khoan dat ty le thu tren 87%, ddn ddc xii ly ng nhungkhdng true tiep thu dugc tien ve, miic chi phi dugc hudng la 1,2% sd tien dugc thanh toan.+ Chi cho thu cuac na dong:Miic chi phi thue thu dugc xac dinh bang ty le % tren tdng sd cudc ng da thu dugc, cuthi:- Ddi vdi thu cudc ng dgng nam n: Miic chi phi tii 15% den 20% tdng sd tien cudc thudugc tuy thugc ty le ng dgng dau thang.- Ddi vdi thu cudc ng dgng nam n-1: miic chi phi la 25% tdng so tiln cudc thu dugc. 67
  • 83. - Ddi vdi thu cudc ng dgng nam n-2 trd vl trudc: miic chi phi la 35% tdng sd tiln cudc thu dugc. 1.2, Chinh sach phan bo quy luang cho lao dgng quan ly theo ty le na ciia dan vi, Cong ty danh mot phan trong ca cau quy luong chia cho 4 trung tam. Quy luong se dugc dilu chinh tang giam theo ty le ng dgng thuc hien trong nam, Nguyen tac phan bd phai dam bao phan anh diing bieu qua cdng tac thu cudc cua dan vi, can cii miic do cdng viec dam duang, miic do ddng gdp sd thu va ty le ng dgng. Cdng thiic cu the nhu sau: Luang phan bo (theo chi tieu thu cuac) cho trung tam = Tong quy luang chiu anh huong cua chi tieu thu cuac toan Cong ty x ((Ty trong cuac phat sinh phai thu + (Ty trong cuacphat sinh phai thu - Ty trong cuac na dong cdn phdi thu)). 1.3, Xay dung m&i ca che chi phi vd quan ly To chiic quan ly cua Cdng ty VMS theo he thdng phdng ban chiic nang co che td chiicquan ly ciia phdng ban true thugc lanh dao nhdm nghiep vu. Trach nhiem phat trien thuebao ciia phdng ban hang, marketing va true thugc quan ly ciia mot thanh vien trong Banlanh dao, trong khi dd trach nhiem thu cudc thue bao dd lai thugc phdng thanh toan cudctrue thugc sir lanh dao cua thanh vien khac trong Ban lanh dao. Nhu vay tao ra he qua langudi phat trien thue bao do siic ep tang trudng doanh thu, tang trudng thue bao theo kehoach dugc giao nen da phat trien nhieu thue bao khdng cd kha nang thu hdi cudc ng.Den thdi diem hien nay Ban lanh dao Cdng ty VMS da cd ddi mdi trong hudng quan ly.Dinh hudng phan cdng quan ly tu Ban lanh dao Cdng ty ciing cd nhieu thay ddi de phuhgp vdi tinh hinh phat triln thi trudng tdi: Nhdm phdng ban ban hang va dich vu sau banhang da cd phoi hgp trong hoat ddng quan ly. Vdi dinh hudng mdi nay viec td chiic vaxac minh 100% thue bao mdi hoa mang la viec lam can thiet. Viec xac minh tham tra 68
  • 84. thue bao mdi boa mang se phan loai quan ly ngay tir dau va kha nang loai dugc thue bao cd lich sii thanh toan khdng tot trong quan he tin dung, giam ty le ng xau. Hien nay VMS chua cd chi phi xac minh thue bao dau vao, phdng thanh toan cudc phi Cong ty dang xay dung ca che chi phi xac minh thue bao dau vao va phdi hgp vdi phdng ban hang, marketing de cd che do thudng phat cac ciia hang, dai ly, ca nhan phat trien thue bao gay ng khdng thanh toan cudc. Kit luan: Thuc hien tot viec xac minh thue bao dau vao se phan loai ngay dugc khach hang va cd bien phap giam phat sinh ng dgng, mat kha nang thanh toan. ji 2 2 2. Chinh sach moi ve phan loai khach hang de to chuc quan ly khach hang VIP trong boat dong thu cudc cua VMS 2,1, Chinh sach m&i ve td chuc quan ly thu ddi v&i khach hang VIP (tir 10%-20% tdng luang khach hang) (Xem tieu chi phan loai khach hang VMS tai trang 46, 47) (khach hang dac biet, khachhang Idn, khach hang ngoai giao).Nghien cuu cac kinh nghiem quan ly khach hang va phan loai khach hang ciia qudc te,rieng tieu chi dugc quan tam va lay lam trung tam ddi vdi quan ly ciia hoat ddng thucudc do la:- Thdi gian su dung dich vu cua khach hang.- Miic cudc sii dung hang thang.- Thdi diem thanh toan cudc trong thang.Nhiing tieu chi nay ndi len diem tin dung ciia khach hang cao hay thap va danh gia do tincay ve thanh toan cudc ciia khach hang, (chi tilt tai trang 16)Phdng thanh toan cudc phi VMS cd kl hoach ngin ban trong 2 nam 2007-2008 chinh sachmod ve phan loai khach hang trong td chiic va quan ly khach hang ciia boat ddng thu cudc. 69
  • 85. + f^dm 2007: ddi vdi lugng khach hang dac biet, khach hang idn, khach hang ngoai giao (dinh nghia trang 46, 47) dugc ggi chung la khach VIP. Phan loai va chgn 10% khach VIP - thuc hien td chiic, quan ly cd che do cham sdc thu cudc dac biet va hien nay dang xay dung ca chi ddi vdi lao ddng quan ly, true tiep quan ly thu va cham sdc dac biet, vdi nhung chuang trinh gianh rieng de "giir khach". + Nam 2008: Tang khdi lugng khach VIP len 20% tdng sd khach hang vdi khdi lugng khach nay, gan 80% doanh thu da dugc dn dinh va tan thu. Cac khach hang VIP se dugc hudng cac chinh sach uu dai ve gia, khuyen mai, thdi gian chan cat, chiet khau thanh toan va sir phuc vu tdt nhat. (chi tiet tai trang 16) 2,2, Muc tieu chinh sach phan loai khach hang m&i ciia he thdng thu cu&c VMS - Ap dung miic do phuc vu cac ddi tugng khach hang khac nhau cd co che rieng biet. - Td chiic quan ly phan cdng cu the nhan vien de quan he phuc vu khach VIP. - Co dao tao dac biet de phuc vu tung ddi tugng khach bang.Khi quan tam phan loai khach hang chi tiet cu the se phan loai dugc 98% miic do nii ro.Vdi nhiing kinh nghiem phan loai cham sdc khach hang VIP ciia Singtel bd phan thucudc trd thanh mot bd phan kinh doanh mang lai Igi nhuan cho cdng ty. Singtel cdchuang trinh lien ket vdi ngan hang va chiec dien thoai trd thanh mot chiec "vi dientir"dung de thanh toan mgi hoat ddng kinh doanh ciia khach hang (thanh toan hinh thiicGIRO).Tai Singtel nam 1991 chua cd ca che phan loai de phuc vu khach hang. Den nay 2006, hgda xay dung dugc mot chien luge marketing ciia cdng ty trong dd cd ky thuat phan tichthdng tin cudc ggi cua khach hang, phan tich chi tiet mat do sii dung ciia tung doankhach hang, thdi gian sii dung de biet dugc dau la lugng khach hang mang lai Igi nhuancao nhat. Lugng khach hang nao la d diem boa vdn va lugng khach hang gay nii ro ddivdi doanh nghiep. 70
  • 86. Phan loai khach hang dua vao nhieu tieu chi: - Doanh thu khach hang mang lai.- Do tin cay (the hien thdi gian thanh toan cudc).- Phan loai theo truyen thdng (phan loai khach hang tai chuang II).Ho kit hgp nhiing tieu chi phan loai khach hang de tu van va tao dieu kien quan ly tdchiic thu ddi vdi tung ddi tugng khach hang khac nhau. Day la bdi hoc kinh nghiem vdciing quy bdu trong quan ly thu cudc ng, Phdng thanh toan cudc phi VMS hien dangnghien ciiu va de xuat chi tiet viec phan loai khach hang mdi va cd chuang trinh phuc vukhach hang VIP. Chuang trinh nghien ciiu lich sii thanh toan de tim ra dac diem chungtrong boat dgng thanh toan cudc cua mdi loai khach bang.3. Thiet lap he thong bao cao, bao bieu, chinh sira va bo sung cac quy djnh phu hopvol quan ly thu cudc nhieu chu ky phuc vu khach hang 3 ky cudc trong thangHien nay de giam tai lugng khach hang den thu cudc ng vao cudi thang, thdi diem chancat cudc (trudc kia 1 thang 1 ky cudc, chan cudc 1 chieu vao ngay 28 hang thang nhiingkhach hang chua nop cudc) VMS da thuc hien tinh cudc nhieu chu ky: 1 thang cd ba kytinh cudc vao ngay 1, 11,21 thang. Do dd viec bao cao, thuc hien ddi soat, chan cat vathdi gian thu nop cd thay ddi. Trong 6 thang dau nam 2007, se hoan thien mot bg baobieu phuc vu cudc nhieu chu ky va bd sung chinh sua cac quy trinh quy dinh de phu hgpvdi quan ly tinh cudc va thu cudc nhieu ky trong thang, dam bao giam tai lugng khachhang dugc phuc vu mdi ky cudc tai diem thu va cua hang van dam bao chat lugng phucvu thu cudc ddi vdi khach hang tdt nhat. 71
  • 87. II. Cac giai phap trong thoi gian tdi nham hoan thien ca cau to chuc quan ly va nang cao hieu qua boat dong thu cudc 1. Giai phap ng^n han (tu 2007-2008) 1.1, Thue Cdng ty cung irng lao ddng thu cu&c: - Md hinh: Cdng ty cung ling lao dgng cd trach nhiem tuyen dung, ky hgp ddng lao ddng va quan ly nhan su ddi vdi lao ddng thu cudc. Viec td chiic, quan ly thu cudc van do VMS trrc tiep dam nhiem. - Co cau chi phi: + Ddi vdi chi phi thu cudc phat sinh: tdi da khdng qua 4,0% sd tien cudc thu dugc + Ddi vdi chi phi thu cudc ng dgng: tdi da khdng qua 25% ddi vdi thu cudc ng dgng nam nva 35% ddi vdi thu cudc ng dgng cac nam n-1 trd ve trudc. 1.2. Thue phap nhan thu cu&c theo dia ban, khoan trgn goi viing cu&c • Md hinh: Phap nhan thue thu phai la cac td chiic kinh te - xa hdi, doanh nghiep boat ddng hgp phaptai Viet Nam, cd giay phep kinh doanh cho phep lam dich vu thu cudc, cd van phdng daidien tai cac khu vuc dugc giao thu cudc.Phap nhan phai cd ky quy hoac bao lanh tai chinh ciia Ngan hang. Trong qua trinh thuchien Hgp ddng thu thue, phai thuc hien diing cac quy trinh, quy dinh nghiep vu thanhtoan cudc ciia VMS, khdng lam anh hudng tdi khach hang ciia VMS.- Co cau chi phi:+ Ddi vdi chi phi thu cudc phat sinh: tdi da khdng qua 5,3% sd tien cudc thu dugc+ Ddi vdi chi phi thu cudc ng dgng: tdi da khdng qua 33% ddi vdi thu cudc ng dgng namn va 45% ddi vdi thu cudc ng dgng cac nam n-1 trd ve trudc. 72
  • 88. - Lg trinh thuc hien: + Nam 2006: xay dung phuang an ca che chi phi, dam phan vdi cac phap nhan. + Nam 2007: Dua ra nhiing quy dinh quan ly ddi vdi ddi tac thu thul, triln khai co che chi phi thuc hien. + Nam 2008: td chiic kiem tra, giam sat, dieu chinh md hinh. 2. Giai phap dai han (2007-2011) 2.1, Trien khai vd xay dung ca s& hg tdng he thdng thanh toan dien tu co hd tra cita cac hoat ddng ngan hang * Mot trong nhirng dinh hudng chien luge phat trien quan trgng cua VMS la tap trung phat trien cac dich vu gia tri gia tang (cac dich vu cd lien quan den thanh toan qua ngan hang) nham dem den cho khach hang them tien ich tao sir thoai mai khi sii dung he thdng thanh toan cudc phi ciia VMS.Thuc hien chii truang dd, VMS cd nhiing ke hoach cu the dau tu nang cap he thdng, tangcudng hgp tac vdi cac ddi tac cung cap cac giai phap, cac ngan hang... de dua vao siidung he thdng thiet bi (phan ciing - phan mem) cung cap cac dich vu lien quan den thanhtoan cudc phi sii dung cac djch vu tien ich lien quan den ngan hang. Hien nay VMS danghgp tac vdi nhieu ddi tac. Vd; Bill express tai Uc; Haiwe tai Trung qudc va cac nganhang de trien khai cac dich vu cd lien quan thanh toan qua ngan hang, thanh toan dien tiicu the nhu: Thanh toan dich vu tra sau bang the cao, intemetbanking, ATM, SMSbanking, thanh toan true tiep bang SMS, cau lenh tren dien thoai di ddng...Mudn xay dung va thiet lap cac hinh thiic thanh toan dien tii viec dau tien can cd websiteciia VMS tren Internet c^n gidi thieu den cac thue bao ciia VMS nhiing thdng tin thuyetphuc de hg tham gia sii dung: 73
  • 89. - Tilp theo VMS chn cd he thdng thanh toan toan dien. Day la v4n dl khd khan nhk khi cac Cdng ty tai Viet Nam he thdng thanh toan dien tu chua phd biln. Phuang an chii ylu hien nay la tim den ngan bang de phdi hgp thanh toan. - Website ciia Cdng ty phai dugc xay dung de dap ling phuang thiic thanh toan dien tii (thanh toan bang credit card hoac pay paid), ciing nhu phai xay dung he thdng bao mat dk ma hoa thdng sd dam bao giao dich dugc an toan. - Dam bao giao dich thanh toan sau khi cung cap dich vu, khach hang va VMS phai dang ky djch vu cua ben thii ba (payment gateway ciia ngan hang). Ben thii ba se cd trach nhiem thanh toan cho VMS sau khi cung cap dich vu. Chi phi cho ben thii ba (ngan hang) tinh theo thue bao/nam hoac % tien giao dich. De tien hanh trien khai cac hinh thiic thanh toan dien tu can cd ke hoach phdi hgp giiia cac phdng chiic nang. - Phdng thanh toan cudc phi. - Phdng tin hgc - tinh cudc.- Phdng ban hang - marketing.Ngoai ra can ddi tac cung cap dich vu, dd la cac ngan hang cung cap cac giai phap thanhtoan.* Cac hinh thiic thanh toan dien tii da va dang nghien ciiu phdi hgp vdi cac ngan hangtrong thdi gian tdi.2,1,1. Thanh toan true tiep v&i ngu&i cung cap dich vu qua internet- Khach hang chgn phan thanh toan tren web ciia ngudi cung cap dich vu, nhap day diithdng tin, chap nhan thanh toan (cd thdng qua tai khoan ciia khach hang tai ngan hangphuc vu ngudi cung c4p dich vu). 74
  • 90. 2.1.2, Internet banking: truy cap vao trang web cua ngan hang dl yeu ciu thanh toan tra tien cho nha cung cap dich vu. Hinh thiic nay phd biln tai Uc: cd tdi 13.000 nha cung c4p giai phap thanh toan khac nhau, khach hang cd the lira chgn dl phuc vu thanh toan. 2.1.3, Hinh thirc thanh toan Bill pay via Internet bangking Day la hinh thiic thanh toan hoa dan theo con dudng truy cap internet ciia ngan hang. Hoa dan dugc gui qua email: tai cac nude tren the gidi la phuang phap thanh toan phd bi8n nhat hien nay (cd the thanh toan bd ngudi khac). d Uc sii dung hinh thiic nay la chii ylu hang thang cd tdi 14.000.000 hoa dan dugc thanh toan tuang duang vdi 9 ty do la Uc (sd lieu do Bill express cung cap). Khach hang hoan toan chu dgng thanh toan d hinh thiic nay. 2.1.4, Hinh thirc thanh toan Giro (ddi ng true tiep tai tai khoan cua khach hang tai ngan hang).De sii dung hinh thiic nay khach hang phai ky hgp dong vdi Biller, cho phep Biller dding vao mot tai khoan ciia mot ngan hang nao dd ma khach hang chi dinh (tren ca sd thudinh ky). Biller se gui cho khach hang cac bao cao thanh toan theo dinh ky, qua dd khachhang cd the kiem tra viec chi tieu ciia minh, viec thanh toan dugc Biller tu ddng thuchien lap di lap lai nhieu ky, rat thuan Igi va hieu qua, cd the ket hgp vdi dich vu SMS yeucau ciia khach hang qua nhan tin.Day la he thdng thanh toan cudc phi dien thoai dugc sii dung phd bien nhat tai Singapova nhiing ling dung dugc nghien ciiu qua tai lieu cua Singtel (trang 14).2.1.5. Tiip tuc tdi iru hod cac bien phap thanh toan dien tuddvd dang su dung He thdng thanh toan ATM dang thuc hien cung Vietcombank se tiep tuc trien khai taiNgan hang ndng nghiep va phat trien ndng thdn Viet Nam. 75
  • 91. 2,1.6, Trien khai cd hieu qua he thdng nap tien bang the cao phuc vu thanh toan cho thue bao trd sau (da lam viec vdi Cdng ty Huewei tai Trung Qudc). Xu4t phat tu nhu cau thirc te tao dieu kien va cung cap them hinh thiic thanh toan tien ich cho khach hang la thue bao tra sau, hd trg he thdng thu cudc ciia toan Cdng ty. Muc tieu de ra; * Ndng cao chdt luang dich vu: - Da dang boa cac hinh thiic thanh toan. - Giam thdi gian thanh toan di lai chd dgi thanh toan ciia khach hang. - Tao dieu kien chii ddng trong thanh toan ddi vdi khach hang d xa trung tam, di cdng tac xa... (giam viec chan cat cudc). * Ndng cao hieu qua kinh doanh - Tang vdng quay vdn, tang ty le khach hang thanh toan diing han, giam ty le ng dgng. - Giam chi phi quan ly, chi phi thu cudc va xu ly ng dgng.Ket luan: Vdi dan sd Viet Nam 84 trieu ngudi va 50% dan sd dudi 35 tuoi, Viet Namcho thay day la thi trudng muc tieu day tiem nang ciia ITnh vuc dich vu thanh toan didong. Viec cung cap den khach hang he thdng thanh toan dien tii la bet siic thiet yeu, taoca hdi thiic day boat dgng kinh te, mang lai Igi ich cho cac ben: khach hang sir dungthanh toan, nha cung cap dich vu va cac ngan hang ddi tac. Tuy nhien den nay tien ichciia dich vu ngan hang dien tu cdn nhieu han che, khach hang md tai khoan trong Internetbangking chi xem dugc sd tien hien cd. Viec chuyen khoan thanh toan chua thuc hiendugc. Ngoai ra mot sd dich vu nhu phone banking, SMS banking, home banking ciingmdi bat dau dugc cac ngan hang thii nghiem d cac miic do khac nhau.2,2, Nghien cuu ca che vd xay dung ca s& hg tdng tinh diem tin dung ddi v&i tirngkhach hang 76
  • 92. - Tao C hdi kinh doanh phdi hgp cung ngan hang td chiic theo ddi soi lieu, tham chilu O thdi gian thanh toan, miic cudc su dung cua tiing thue bao... dl danh gia cho dilm do tin c^y tin dung. O Singapo, My, Uc va mot sd nude phat trien cd cung ckp diem tin dung ddi vdi timg khach hang dugc cap do hiep hdi tin dung. Diem tin dung dl danh gia do tin cay trong quan he tin dung cua mdi khach hang. - Tren ca sd diem tin dung se cd cac chinh sach uu dai ve gia, chan cat, khuyen mai... - Nhiing thdng tin ve quan ly lich su thanh toan ciia khach hang, diem tin dung va do tin cay tin dung cua khach hang se la ngudn thdng tin vd gia ddi vdi doanh nghiep. Nhung khach hang dd la nhiing khach hang cd tiem nang de cac ddi tac thii ba trong quan he tin dung cung cap dich vu ngan hang, dich vu tin dung (phan tich chi tiet tai chuang II, trang 6). Cach tinh bang diem tin dung Khach hang deu biet rang hg se dugc danh gia theo thang diem tin dung va dua vao dd ben cho vay se quyet dinh cd cho vay hay khdng, nhung thuc chat hg khdng hieu thang diem tin dung la gi, nhung nhan td nao cd anh hudng den bang diem tin dung, hay lam the nao de cai thien thang diem ciia hg. Dudi day la mot vai net ca ban ve thang diem tindung la gi, boat ddng the nao va mot vai ggi y de cai thien.Thang diem tin dung:Ndi mot each ngan ggn, thang diem tin dung la mot he thdng ben cho vay dua vao de tinhtoan kha nang thanh toan khoan vay cua khach bang nhu the nao. Bang diem tin dung latorn tat miic nii ro tin dung ciia khach hang tai mot thdi diem cu the. Thang diem cangcao, kha nang thanh toan ng diing han cang Idn, kha nang dugc vay vdi dieu kien uu daicang cao.Cach tinh thang diem tin dungThang dilm tin dung thudng chi dan thuan dua tren thdng tin trong bao cao tin dung; sosanh thdng tin trong bao cao tin dung ciia khach hang so vdi thdng tin mau, chu4n trong 77
  • 93. hang nghin bao cao khac va tinh ra sd diem du dinh miic do nii ro tin dung trong tuang lai cho mot khach hang cu the. Co rdt nhieu each tinh diem tin dung - mot sd cdng ty dich vu kilm tra phe duyet cd thi xay dung nhiing md hinh nii ro dua theo nhirng td trinh mau, qua dd du doan kha nang td trinh bj tra ve. Khach hang cd the cd khdng chi mot thang diem vi moi dai ly bao cao tin dung Idn thu nhap va danh gia thdng tin theo nhiing each noi khac nhau; vi diem sd tin dung cua khach hang cd dugc tir cdng ty nay chi sii dung thdng tin trong bao cao cua chinh cdng ty dd nen khach hang ciing cd the cd tdi 3 miic thang diem. Nhirng nhan to anh huong den bang diem tin dung: Thang diem ciia khach hang dugc dua ra sau khi da xem xet danh gia tat ca cac yeu td cd the; chi mot thdng tin hay yeu td khdng the quyet dinh thang diem cua khach hang, mac dii yeu td nay cd the cd anh hudng Idn ban nhiing yeu td khac. Qua trinh thanh toan ng - quyet dinh den 35% trong thang diem. Nhan td nay se xem xem khach hang thanh toan cac khoan ng diing ban hay qua ban. Neu thanh toan qua han thi bao lau sao? Miic do thudng xuyen ciia viec cham thanh toan? Lan thanh toan cham ganday nhat la khi nao? Cd bao nhieu khoan qua ban thanh toan? Cd khoan nao bi tien hanhsiet ng hoac dua ra toa chua? Cd bi pha san khdng?Du ng - Sd du ng hien tai quyet dinh 30% thang diem tin dung. Yeu td nay xem xet tdngsd du ng ciia khach hang la bao nhieu, theo loai hinh nao. Cdn ng bao nhieu khoan? Hanmiic tin dung dugc sii dung/ vay ng bao nhieu? Sd du ng hien nay la bao nhieu so vdi sddu vay liic dau (vi du vay mua d to)?Be day qua trinh vay ng - Yeu td nay quyet dinh khoang 5% tdng sd diem. Thudngthudng qua trinh vay ng cang lau, sd diem tinh cang cao. Nhan td nay ciing danh gia vieckhach hang bat dAu vay dugc bao lau va khach hang da thuc sir vay tu liic nao. 78
  • 94. Khoan vay mdi - 10%o trong thang diem cua khach hang dugc tinh dua tren sd lugng khoan ng mdi dugc de xuat. Yeu td nay se xem xet khach hang cd bao nhieu khoan vay mdi, bit dku vay tu khi nao, da xin vay may lan, va cac ben cho vay tiem nang danh gia thdng tin, bao cao ciia cdng ty khach hang dugc bao lau rdi. Nhung con sd phuc vu muc dich tham khao khdng dugc tinh den vi nhiing yeu cau nay la cho loai hinh cho vay cu thi trong mot khoang thdi gian nhat dinh. Tdng hgp tat ca cac khoan tin dung - khoang 10% thang diem dua tren tdng hgp cac khoan tin dung nhu the tin dung, vay tra gdp, vay the chap... Cac sd lieu tdng hgp cang can bang, kha nang tang thang diem tin dung cang cao. Kiem tra thang diem tin dung Ban cd the yeu cau cung cap thang diem tin dung cua cdng ty minh qua bat cii mot trong ba dai ly bao cao tin dung Idn nao va phai tra phi, hoac qua cac cdng ty dich vu tren mang khac, ke ca MyFico.com. Cdng ty nay se cung cap bao cao va bang diem cho cdng ty ban tu mot trong sd ba dai ly bao cao tin dung va lay phi gdp. Nen kiem tra thang diemkhoang sau thang mot Ian dac biet la trudc khi quyet dinh mua sam Idn de cd dii thdi giancai thien tinh hinh doanh nghiep neu can thiet.Cai thien tinh hinh doanh nghiep, tdng thang diem tin dung:Cd mot sd viec cd the lam de cai thien tinh hinh, trong thdi gian ngan ciign nhu ve lau dainhu:- Thanh toan boa don diing ban.- Tra dan cac khoan ng.- Kiem tra bao cao tin dung va chinh sua bat ky muc nao chua diing.- Han chi qua nhilu kn xin vay mdi cung nhu qua nhieu phi tren nhiing khoan vay cU. 79
  • 95. - Khdng nen cham diit nhirng khoan tin dung cii - viec nay cd the lam ngan be day quatrinh vay ng lai.Bilt thang dilm ciia khach hang cd the giiip cdng ty dua ra nhimg quyet dinh sang sudtva cai thien dugc tinh hinh tai chinh ciia khach hang.Ket luan: Tren day la nhirng kinh nghiem tinh diem tin dung dang dugc sir dung taiCong ty vien thdng My va Uc va la ca sd hd trg de VMS xay dung he thdng tinh diem tindung ciia khach hang trong thdi gian tdi.2.3. Xay dung ca cdu hg tdng, chinh sach ca cdu td chuc cua cdng ty cd phan thucu&c VMSMd hinh trang ben: SO
  • 96. Mo hinh cong ty thu cudc • Bd phan in va phat hanh TBC: - Nhan ban giao file cudc hang thang tu Trung tam tinh cudc va ddi soat cudc. Tdchiic in in va phat hanh (qua he thdng data porst, in va phat hanh tap trung hoac do tungtrung tam thirc hien nhu hien nay). 81
  • 97. • Bd phan ke hoach, chinh sach: - Xay dung phuang an td chiic thu cudc. - Quan ly ke hoach thu cudc: xay dung va giao chi tieu, kiem tra giam sat thuchien, de xuat bd trg, danh gia tinh hinh thuc bien ke hoach... • Bd phan dao tao va phat trien nhan lire: - Dao tao ve quan ly va nghiep vu TTCP trong toan cdng ty. - Ke hoach ngudn nhan luc, dao tao, phat trien kha nang nhan vien, nang cao hieuqua sii dung lao ddng. • Bd phan nghiepvu, bao cao, thdng ke: - Xay dung cac quy trinh, quy dinh trong TTCP. - Xay dung va giam sat thuc hien cac bieu mau bao cao thdng ke. - Bao cao thdng ke, tdng hgp va phan tich sd lieu dinh ky va theo tiing thdi diem. • Trung tam thu cudc KV...: Td chiic mang ludi va boat ddng thu cudc theo dia ban khu vuc. Ket luan: Md hinh Cdng ty cd phan thu cudc dang dugc nghien ciiu cd Id trinh cu the va chi cd the thuc thi sau khi VMS da dugc cd phan boa. Day la md hinh cac cdng ty ve tinh cd phan hoat ddng ve dich vu ban hang va sau ban hang dugc sii dung tai nhieu doanh nghiep vien thdng tren the gidi nhu Uc, Trung Qudc. Tren day la nhiing giai phap, kien nghj ddi mdi ve chinh sach boat ddng thu cudc da va dang dugc Cdng ty VMS thuc hien va tiep tuc nghien ciiu trien khai trong giai doan 2007-2011. 82
  • 98. Trung tam thu cudc khu vuc Quan ly thu Quan ly thu cudc cac cudc tai D tinh iem thu Phong nghiep Phong quan vu tong hop ly lao dong Xii ly cudc He thdng ng dgng nhd thu Thu cudc Quan ly luu ddng phap nhan thue thu• Phdng thu cudc:- Td chiic mang ludi thu cudc theo cac hinh thiic thu, thuc hien cac chi tieu ke hoach.• Phdng nghiep vu tdng hgp:- Xay dung va giao ke hoach thu cudc cho cac td thu; quan ly ke hoach thu cudc chungtoan Trung tam.- Hudng dan thuc hien cac quy trinh, quy djnh ve TTCP va dao tao nghiep vu cho cacdonvi. 83
  • 99. - Kilm tra, danh gia viec thuc hien quy trinh, quy dinh va hoat ddng ciia cac don vi trong hoat dgng TTCP. - Bao cao thu nop cudc, phan tich thdng ke, tdng hgp theo cac bilu mau quy dinh... • Phdng quan ly lao ddng: - Td chiic va quan ly lao ddng thu cudc: xay dung dinh miic khdi lugng cdng viec, xac dinh nhu cau lao dgng, ke hoach tuyen dung, dao tao, giao viec, quan ly hgp ddng lao dgng, xay dung va thuc hien che do luong, thudng... - Phdi hgp vdi phdng nghiep vu tdng hgp va phdng thu cudc trong cdng tac dao tao va phat trien ngudn nhan lire. - Ho trg cac van de ve phap ly va cdng tac ddi ngoai... • Thu cudc luu ddng (thu cudc ng 30, 60, 90 ngay).- Td chiic thu cudc true tilp ciia cac thue bao dang ky thu tai nha va phat hanh TBC true tiep tai dia chi khach hang (theo diing ddi tugng); xii ly cac TBC bi tra ve. - Quan ly thue bao phat sinh ng cudc: theo ddi va xii ly thue bao bao dd, ddn ddc khach hang thanh toan diing han.- Td chiic xac minh tinh trang khach hang: mdi nhap mang, bao dd, sau chan 2 chieu vatrudc khi chuyen giao danh sach khach hang ng tu bd phan thu cudc luu ddng sang bgphan xii ly ng dgng.• Xii ly ng dgng (thu va xii ly cudc ng tren 90 ngay).- Tim gap true tiep khach hang, thuyet phuc khach hang thanh toan, lap bien ban xacnhan ng va cam ket tra ng, xac minh tinh trang khach hang.- Theo doi va ddn ddc thu ng theo cam ket tra ng.- Phdi hgp vdi chinh quyIn dia phuang va cac co quan cd tham quyen de nhd ho trg thuhdi ng cudc va xac minh tinh trang khach hang. 84
  • 100. - Hoan thien hd sa cac khoan ng cudc khdng cd kha nang thu hdi theo quy dinh. • Quan ly thu cudc cac tinh: - Lap kl hoach cac chi tieu va phuang an td chiic thu cudc cho timg tinh; theo doi ddn ddc thu ng. - Khao sat tinh hinh thuc tl tung tinh (so thue bao, doanh thu, mat do thue bao...); tu vdn cho ciia hang trudng ve phuang an td chiic thu cudc cd hieu qua, dam bao hoan thanh kl hoach thu. - Kiem tra cdng tac TTCP tai cac tinh, dua ra yeu cau hoac de xuat hgp ly de thiic day hoat ddng thu cudc. - Ho trg cac ciia hang trudng, chuyen vien phu trach thu cudc cac tinh ve quan ly TTCP va dao tao nghiep vu cho cac nhan vien thu cudc... • Quan ly thu cudc tai cac diem thu ciia VMS: - Theo ddi bao cao tien thu hang ngay, ddi soat tien thu vdi ciia hang trudng va thu quy;tdng hgp bao cao thu cudc bang thang ciia tung diem thu.- Ho trg md thdng tin, gach trir ng.- Kiem tra thu cudc tai cac diem thu: phuc vu khach hang, quan ly su dung hoa dan thucudc...• Quan ly phap nhan thue thu:- Khao sat, tim kilm phap nhan cd dii dieu kien va nang luc td chiic thu cudc.- Quan ly phap nhan theo cac dilu khoan thoa thuan trong Hgp ddng thue thu (dat cgc,bao lanh, bao cao thu nop cudc, quan ly va sii dung boa don...).- Ho trg phap nhan vl quan ly thu cudc va dao tao nghiep vu TTCP...• Quan ly he thdng nhd thu: 83
  • 101. - Quan ly thu qua ngan hang. - Quan ly thu tai cac diem nhd dai ly. - Quan ly thu qua cac dan vi hd trg. - Quan ly thu qua he thdng cac buu dien tinh thanh... ifu diem: - Cdng ty thu cudc true thugc VMS true tilp thu va quan ly, chu ddng trong viec thuc hien ke hoach thu cudc. - Chii ddng trong viec td chiic thu cudc tai cac dia ban VMS khdng dii nhan lire thdng qua cac phap nhan thue thu va he thdng nhd thu. Tom igi: Nhimg uu diem, diem manh de khac phuc nhirng tdn tai ciia co che td chiic cii. III. Cac dieu kien de thuc hien cac giai phap tren De thuc hien cac giai phap dugc neu tren can cd cac dieu kien sau: 1. Doi vai Cong ty VMS: Can dugc phep xay dung he thdng dinh miic ty le ng dgng ddi vdi tung trung tam ciing nhu cd dinh miic ve chi phi thuc thu ddi vdi cac loai hinh thuethu phu hgp vdi tinh binh kinh te thi trudng hien nay.Co cau chi phi phai dugc xay dung tren ca sd thuc te chi phi ciia thi trudng vi nlu rangbudc quy dinh ciia Bd Tai chinh va ciia tap doan la nhiing quy djnh khdng dugc cap nhattheo thdi gian thuc hien va VMS khdng the chu ddng chgn dugc doi tac ho trg thu dapling dugc yeu cau phat trien san xuat kinh doanh.Cm nhanh chdng cd phhn hoa doanh nghiep tao dieu kien thiic day boat ddng dau tu vdn,tao dilu kien dl sii dung vdn cd hieu qua cao, day vdng quay vdn vao cac boat ddng kinhdoanh. Vi du tao lap he thdng cac cdng ty cd phan nhd boat ddng cung cap dich vu sauban hang... 86
  • 102. Phan cdp manh tao ca che gan quyen Igi vdi nghTa vu va hieu qua ciia boat ddng san xnk kinh doanh. 2. Ddi v&i cac ca quan nha nuac (Tap doan Buu chinh vien thong - Bo Tdi chinh vd he thdng ngan hang) - Xay dung hanh lang phap ly hd trg hoat ddng thu cudc ciia cac doanh nghiep buu chinh viln thdng. - Phan cap manh de tao the chii ddng trong kinh doanh.- Cd chinh sach hgp ly vl tai chinh: VD tu can ddi chiu trach nhiem vl hieu qua kinhdoanh.- Md rgng gidi ban quan ly ve co che gia cudc, co che chi phi quang cao, khuyen mai,chi phi ban hang, chi phi thu cudc... xay dung cac quy dinh phu hgp vdi thuc te kinhdoanh ciia doanh nghiep.- He thdng ngan hang phdi hgp vdi cac nha cung cap giai phap thanh toan dien tii daymanh tien do thuc hien giai phap va trien khai tai Viet Nam.Hien tai he thdng phap ly, tu phap, quan ly hanh chinh tai Viet Nam chua cd co che hotrg viec quan ly va thu hdi cdng ng ciia cac doanh nghiep. He thdng tu phap nha nudechua phdi hgp vdi doanh nghiep de quan ly dia chi va dia ban cu tni cua khach hang. Dodo, rat can mot chinh sach hgp ly hd trg cac doanh nghiep cung cap dich vu trudc va thuhoi vdn sau. 87
  • 103. KET LUAN Qua phan phan tich luan van ve "Giai phap hoan thien td chiic quan ly hoat ddng thu cudc tai Cdng ty VMS giai doan 2007-2011". D I tai da dk cap din ca sd ly luan td chiic quan ly thu cudc cua mot sd Cdng ty vien thdng tren thi gidi va Viet Nam. Nhiing hoat dong nghiep vu chu yeu trong td chiic va quan ly thu cudc ciia dich vu thdng tin di ddng tra sau. Luan van phan tich nguyen nhan thanh cdng va hieu qua ciia he thdng thu cudc ciia Cdng ty VMS sau 10 nam boat ddng. D^n thdi diem bien nay khi Viet Nam da ra nhap WTO, ca hdi hdi nhap manh me ciia nganh vien thdng Viet Nam vao thi trudng vien thdng the gidi da dat trudc Cdng ty VMS nhimg thach thiic can vugt qua. Tiep thu va hgc tap nhiing kinh nghiem quan ly thu cudc tdt nhdt ciia cac doanh nghiep vien thdng tren the gidi, dua ra dugc cac giai phap mang tinh thuc tien nham gdp phan thiet thuc cho viec quan ly he thdng thu cudc va de dinh hudng ve td chiic va quan ly thu trong thdi gian tdi.Luan van dk cap ca sd ly luan va thuc tien td chiic va quan ly boat ddng ciia he thdng thucudc ciia cac doanh nghiep vien thdng tren the gidi va tai Viet Nam vdi nhiing ndi dung:- He thdng hoa nhiing ly luan ca ban boat ddng td chiic va quan ly he thdng thu cudc.- Tren co sd boat ddng thuc tien, kit qua hoat ddng thu cudc ciia VMS, tien hanh danh gia hieuqua thu. Md hinh boa toan bd nghiep vu chinh trong quan ly thu cudc.- Dl xuk cac giai phap ngdn ban trong thdi gian 2007-2008 va dai han 2007-2011, Cd idtrinh thuc hien cu tbi ciia boat ddng thu cudc tai Cdng ty Thdng tin di ddng trong thdigian tdi. Day la nhiing giai phap cd tinh thuc den cao da va dang dugc phep trien khaithuc hien tai Cdng ty Thdng tin di ddng.Trong thdi gian tdi vdi rk nhilu thuan Igi, ca hdi song khdng it thach thiic do dd vieckhdng ngimg ddi mdi trong quan ly boat ddng thu cudc, hien dai boa mang ludi thu, dadang hoa dich vu thu cudc, cap nhat cdng nghe dl dap ling muc tieu phat trien kinh 88
  • 104. doanh ciia Cdng ty, vugt qua mgi thach thiic trong canh tranh, gianh thkg Igi trong giaidoan md cua va hdi nhap./. 89
  • 105. DANH MUC TAI LIEU THAM KHAO 1. Bd luat Dan sir, Nxb Chinh tri qudc gia. Ha Ndi, 2006. 2. Cac quy qinh phap luat ve dich vu, cho thue, uy thac, thanh toan, Nxb Lao ddng, Ha Ngi, 1998. 3. Hdi dap phap luat ve ng va xu ly ng, Nxb Lao ddng - xa bdi, Luat gia Hoang Linh Dan. 4. Quylt dinh sd 3838/QD-GCTT ciia Tdng Cdng ty Buu chinh Vien thdng Viet Nam ngay 26/09/2002 ve viec ban hanh quy dinh nghiep vu cham sdc khach hang. 5. Hudng dan sd 3158/TCCBLD-GCTT ciia Tong Cdng ty Buu chinh Vien thdng Viet Nam ngay 11/6/2006 ve viec hudng dan quy dinh nghiep vu cham sdc khach hang. 6. Quy dinh sd 6944/QD-VT cua Tdng Giam ddc Tdng Cdng ty Buu chinh Vien thdng Viet Nam ngay 26/12/2005 ve Giai quyet khieu nai cac dich vu Vien thdng va Internet.7. Quy trinh thanh toan cudc phi - Cdng ty VMS - thang 10-2006.8. Bao cao tdng ket cdng tac chuyen mdn nam 2006 - Cdng ty VMS.9. Bd Tai chinh, Thdng tu sd 13/2006/TT-BTC ngay 27-02-2006. 10. Ngan hang Nha nude Viet Nam, Quyet dinh cua Thdng ddc Ngan hang nha nude ban hanh che do giao nhan, bao quan van chuyen tien mat, tai san quy, giay td cd gia.11. Quylt dinh ciia Thii tudng Chinh phii sd 222/2005/QD-TTG ngay 15 thang 9 nam 2005 ve viec phe duyet ke hoach tdng the phat trien thuong mai dien tii giai doan 2006-2010.12. Chi thi cua Thdng ddc Ngan hang nha nude sd 01/2002/CT-NHNN ngay 07/01/2002 vl viec xii ly ng tdn dgng ciia cac Ngan hang thuang mai.13. Tai lieu hgc tap danh cho thanh toan cudc tai VMS ciia Khoa Luat - Dai hgc Qudc gia Ha Ndi - Trung tam nghien ciiu hd trg phap ly Leres - Ha Ndi, 2000.14. Nhiing tai lieu dugc cung cap trong qua trinh lam viec thuc te tai: - Cdng ty vien thdng Singtel tai Singapore. - Cdng ty vien thdng Bill Express tai Austraylia. - Cdng ty viln thdng Huawei Technologies tai Trung Qudc.15. He thdng bao cao thdng ke - Cdng ty VMS - 1.2004. 90
  • 106. 16. Quan ly nii ro vien thdng - Australian institute of Management - 2006.17. Quan ly va thu hdi cudc phi - thuc tien va kinh nghiem. APMG dao tao tai VMS-2006.18. Quylt dinh sd 2739/QDKT-TKTC ngay 22/8/2003 ciia Tdng Cdng ty Buu chinh vienthdng Viet Nam ve viec ban hanh che do bao cao thdng ke ap dung ddi vdi cac thanhvien VNPT.19. Vb 930/KTTKTC- 20/9/1995 - Tdng Cdng ty Buu chinh vien thdng Viet Nam - Cdngty thdng tin di ddng. 91
  • 107. H o v a t e n : Le Tuyet NhungHoc vien lo-p le3-Khoa QTKD SO DO -HE THONG BIEU MAU BAO CAO
  • 108. I (N .1 z u u o z oozo ffl H w o a H P a Z<wuoHZaor<0 b•
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  • 112. VO 0Uuo^<oz<0XHWZ fl< <(D.Xh^<PH> A nzI—( ••inb 0 bJ3 j a w o J= fl -fl =«<>^ rt «• > ^ fl o &£ !3 2 o 3 si- 2 ^ t-fl - ^ ^ c c "^ fl 3 .to J - bf) ^b "t: u j3 -M fl ^ ^c« :g o - * . 2 ffl .§ b ) 6B o X ^5 bJD^ -^ S o ^ )g e bX) t c H s bJDi§^<c; a ^ pfl fl ^ .fl c *"^ fl J3 «
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  • 115. 0>1az fl>< >> ^"S CO fl ^ c r , > * 00o , p -3 fl - f l c r DO ^ ^ flz ^<SS ^ > -flX fl fl ^ <a> <co ^—X O- P flu >-^ )C0- tHu< DO fl DO -CO DO fl <o o -fi • * - • -CO -fl CO DO •^ -fl c CO O -CO -co -fl >. ->^ -fl CJ DO -co fl c; -<o •t3 2
  • 116. D- • f l -<0 fl "^IJ o M o fl -co •<o <(U fl- ° HH "-" - K^ fl O 2 o c fl > > <o K o S 2 :a ^ -^ -fl ^ DJ3 C -<C0 "*"• y C ^ DO ^ fl ^^ CO ^ bX) <o ^ ?^ O, ,^. C/} "^ -g ,g f^ « <o c •5 D ) ^^ "^ :a -S X 2? fl g. ^ c ^a. ^<g -fl ^C3 s o J= s <co- +-• 1 fl ^CO O 5 .-» ^^ ^ -co ^ u -g "S "=; 1 g> fl -fl ^ C 5 fl X (N -fl >, DD ^S > -^ -CO fl DO < 0 P3 5 , ^ " ^ . - ^ "O S -^ y - b <1D >^ -CO 0 b£ fl <o •i-t co- . - M > ^ n - -c^ ;7 ^ to-13 DO -o " ^ •*-" i fl fl 2" c <tu. 3 fl "^ ^b :fl jfl ^ o- o -o O fl -^ fl c^ -CO fl fl -fl 5 -fl (x^ ^ >- B -A: 0 •4— . - DO CO- fl -S^^ CO O (-. ( B ;z; -5 •- u o <§ O ifl - f l CO- fl ^ C icO CO- - i f l DD _ ^ L nil -^ O CO- — 1 -fl t3 1 ICO - f l "^ Q 1 Q fl -<C0 ^ .g .fl <N kJ M "^ ^ ^ d DO-<CO -^_ o <o fl ^ - G -fl ^ fl fl -^ — -<o O C fl •s ^g -g ^ ^ -S S bO fl m i L 0 _,»-«^ fl -fl DO-to n r-; r" b -cO ^T* -t-i C/3 -fl n ^ >^ - fl CLt <ci^ &"-g> &" CO -co 1 1 " -fl M K o o -fl 2 ^• toan qua khc t6ng hop da ng c uac (tri VaLO ngay
  • 117. « > [I o 0 ^ 0 X ^< Z >< •a z t« <; Q <0 C/3 o t3 lATRI GIA C THU U) UNG to fl3 •^ O rH ly thu qua ngan ] hang, J fl" %i •fl ^ f l Tiep nhan hoa dcm GTGT tir •^ fl T3 0 ^-aPQ *^ <o-ii -fl ^ c .^ 3-S> fl- <cO- cO- ac die:m giao diehthu a. a. Phong KT-TK-TC, tien hanh y- DO hoad(yn gia tri g ia tan OH uan ly hoa dan tong hgp la Cl, /— dday dii cac thu t uc nliap kho, . D VJ fl X ) (O) ••-^ tru sir diin g hoa donI gia tri ik lap phieu nhap kh0 va bien ban C^ C Lap pilieu du tm sirdi DO <ca- -^ >co O fl r-* . — ciia toan dan vi giri Phong ^ fl- DO giao nillan ^ s :^ hoa d an GTGT dact] ]K:T-TK -TC VMS •^ 0 Hang thang lap;phieu w W -O -<(1> < 0 - :4p nghi c hoa dongui Ma so theo d oi tinh hinh fl -fl 0 to 1 quan ly hoado -fl G <cO- -co Nha I trang sir diin ghoa dan GTGT <aj Hang thang lap phieu d dac thii th eo tinlg thang (diing r fl trong noi bi6 phoilg) va tiep nha <o- nghi] UU hoa dcvn giri b /—~ hoa dan da sir dung de liru phai1 quan ly hoa dan fl -«L> "w* Ihuyi I hoad an da sir dung i . k y 3 0 X 0 Can cir bao ill hinli sir diing W or!! w B % hoa don GT ng thang era cac dan vi, lap ao tinli hinh sir diuig hoa d( Phong KT-TK- TC tarac ng ang thang de bao ^ : f l -fl -<(Lj 2 0000 fl cao CUI dia phuang
  • 118. (N ^iI S^ cfl 3 O O^ O b. u ^; is -b -to ^ .fl o- >^ bD t- u -b Q a bjD , cc o p dan h sac kha .C3 bJD s O- X ca bO n J= -fl c bX) Z to * ,-> fl ffl .fl fl tuc theo d ^ ^=3 theo quy d CUOC khac djnh o e -c« A -C5 ^< tng ho 6f ^O P io o -co C fl. 13 JS c <«- j = ffi C ^ C5 J fl <« hJ H H ca -^it -^ DO O X Cl. c H H <CC- fl. • J XJ H iL O < u u o p- o tZ! o< X X u<0 b
  • 119. m fl X fl .2 <cd o fl ^g °0 D- ob-g fl S-S u < 2 DO O fl -fl X o o U -fl o -b fl -t-" -cd S fl Q *-• ^ fl fl O *^ -cd ^ o a J o .fl r & •si JS -<cd Cd c! X tfl "^ 5b -fl JS b - Cd >. 5 z M 00 fl fl ^ ^ fl c fl s H fl X fl Cd > .— O fl" 0) 00 c § P fl -<(L) > fl • fl cd ,<o •^ to - ^ <cd Cd-j= O -^ O cd •5b "-„ u "W bO •fl &• b c -^ fl - 5 fl UVAXA fO |-M f l -<(U IN 2 CHI O fl •^ o CJ . f l . -fl ri ^ fl - ° -cd x l 3 ^ .fl ex O fl fl VO 00 ^ X H H O U Z>t3 <0 w w uH"O Z H <- 1 X uu>0 " H-(13 P5 ^ u SAU z 0 U r^ fl n<a> .<o <cd n •*fl zO • 4 - ^ -4—*O "L) d * (U GO O -Cd " ^ >^ o- -ra 00 fl ^" fl u <0 •4-» o M. fi ^ Dp ^ fl O r, c> o -r) - f l fl u DO <o fl o ffl T> fl phieu xac m inh <cd fl •-fl 5bo g CJ r-; KHAC ANGN -1 CJ JS ^ nlian na cu -cd O- Cu r-j uac no dong nh sach ban I-" lu cuac true an xac nhan c • * - dugc • * — danli p tuc Igto cuac b o icd ffi •-J • cd 1—1 fl •a fl •*—* 00 Cd diab dongtJ 2 «D <=!X H S-fl Cd • • .fl ^ •4—>F-C•<o•o to O , <CUOO fl c b ^ CJ fl ?i<i> ^fl x; ^ "^ " o ^ 2 "^ - O -<& C c^ d .-. fl . -fl -H- -- fl ^ U. -<(L) O] t3
  • 120. )Cd- t3 .s >^ a. -^ Ic 03 C ^ -!fl 2-^ CiO Ai Ai 1 -Cd b- t^ ^ <cd- c e r^ o o . f l jr; -Cd X o O E- E &* X H n c T JfO
  • 121. Hovaten: Le Buyet NhungHoc vien l a p le3-Khoa QTKD He thong bieu mau bao cao: Bieu 01 : Maubien ban ban giao so lieu cuac phat sinh Bieu 02 : Mau bien ban ban giao so lieu cuac phai thu Bieu 03 : Mau bien ban doi soat so lieu cuoc da thu Bieu 04 : Mau bien ban doi soat so lieu cuac da gach ng tren mang Bieu 05 ; Mau ban ke giao nhan chung tu cua T6 In va phat hanh thong bao CUOC voi ngan hang Bieu 06 : Mau ban ke giao nhan chung tu T6 in va phat hanh thong bao CUOC vai Buu dien Bieu 07 : Mau ban ke giao nlian chung tu To in va phat hanh thong bao cuac voi To thu true tiep (chi ap dung cho Trung tam 1 va 3) Bieu 08 : Mau bien ban ban giao so lieu cuac phai thu theo dia ban quan ly (chi ap dung cho Trung tam 2) Bieu 09 : Mau ban ke giao nhan chung tu cua To thu true tiep vai nhan vien thu cuac Bilu 10 : M I U phieu phat thong bao thanh toan cuac dich vu thong tin di dong BiSu 11 : Mau phieu du tru su dung hoa dan GTGT dac thu VMS Bilu 12 : M I U S6 theo doi hoa dan GTGT dac thu VMS Bilu 13 : Mau philu de nghi d p hoa dan GTGT dac thu VMS Bilu 14 : Mau bao cao tinh hinh su dung hoa don GTGT dac thu VMS Bilu 15 : M I U bao cao t6ng hgp tinh hinh su dung hoa don GTGT dac thu VMS Bilu 16 : Mau phieu dl nghi luu hoa dan GTGT dac thu VMS Bilu 17 : Mdu philu xac minh Ichach hang bao do Bilu 18 : M l u bien ban xac nhan va cam ket tra ng Bilu 19 : M l u phieu xac minh khach hang ng cuac Bilu 20 : M I U bang ke chi tilt cac khoan ng cuac do 16i cua nhan vien Cong ty 15
  • 122. Hovaten: Le Tuyet NhungHoc vien lap le3-Khoa QTKD Bieu 21 : Mau bang ice chi tiet cac khoan ng cuac do 16i cua dai ly Bieu 22 : Mau bang ke chi tiet cac khoan ng cuac do 16i ciia kliach hang Bieu 23 : Mau bang ke chi tiet cac Idioan ng cuac xin tra ng dan va xin tra ng cham Bieu 24 : Mau bang ke chi tiet cac Ichoan ng cuac cho xoa ng Bieu 25 : Mau bao cao tinh hinh cong tac thu cuac Bieu 26 : Mau bao cao tinh hinh cong tac thanh toan cuac phi Bieu 27 : Mau bao cao tinh hinh thu cuac phat sinh Bieu 28 : Mau bao cao tinh hinh thu cuac ng dgng Bieu 29 : Mau bao cao tong hgp tinh hinh hoan thien ho sa khach hang ng cuac Bieu 30 : Mau bao cao tong hop tinh hinh xac minh khach hang ng cuac Bieu 31 : Mau ban ke thu nop tien cuac 16
  • 123. Ho va ten. ut; l u y c L i ^ n u n g Hoc vien &p le3-Khoa QTKD Trung tam thong tin di dong khu vuc, Bieu mau: 01 Dia chi: ngay. .. thdng nam.. Bien ban ban giao so lieu cuoc phat sinh thang.... Cuoc Noi vung Tong so STT Noi dung quoc te quoc te tieii (USD) (VND) (VND) I Tong cuac phat sinh phai thu (I.I+I.2) = (IV+V) I.l Cuac phat sinh (1.1.1 + 1.1.2+.... +1.1.1.3) 1.1.1 - Cuoc noi vung 1.1.2 - Cuac can vung 1.1.3 - Cuac each vung 1.1.4 - Cuoc dich vu 1.1.5 - Cuoc nhan tin ngan 1.1.6 - Cuac Voice Mail 1.1.7 - Cuac truy cap Wap 1.1.8 - (Cuoc dich vu mai) 1.1.9 - Cuac quoc te I.l.lO - Cuoc roaming quoc te LI.11 - Cuac dinh tuyen lai cuoc goi 1.1.12 - Cuac RM quoc te VMS huong 1.1.13 - Cuac thue bao 1.2 Thue VAT 11 T6ng cuac phat sinh phai thu tinh thue III T6ng cuoc phat sinh phai thu khong tinh thue IV T6ng cuoc phat sinh da thanh toan bu tru thang truac (IV. 1 + IV.2 + IV.3) IV. 1 Thanh toan cuoc nong IV.2 Tru tien am IV.3 Khuyin mai trong thang (nlu co) V T6ng cuoc phat sinh con phai thu (I-IV) VI Thue bao thuang (I-VIII) VII Thue bao cong vu (I-VIII) VII. 1 - Dugc hach toan (PS thuc te) VII.2 - Phu troi VIII Thue bao Comvik nho chi ho - Tong thue bao tinh cuac: np • lanh dao tru/g^am PHONG KTTKTC PHONG TH-TC PHONG TTCP(Ky, ghiroho ten, chuc vu) Ky...... ho ten, chuc vu) Ky, ho ten, chiec vu) Ky, ho ten, chuc 17
  • 124. Hovaten: Le luyetwnung Hoc vien lop le3-Khoa QTKD Trung tam thong tin di dong khu v u c . Bieu mau: 02 Dia chi: , ngay thdng. nam Bien ban ban giao so lieu cudc phai thu thang. r So tien So thue bao STT Noi dung (VND) (TB) tong cirffc phai thu (I + II +.... VI) I Cuac na tu nam 1998 tra ve truac 11 Cuac ng tu 01/1999 dSn 12/1999 III Cuac ng tu 01/2000 din 12/2000 IV Cuac ng tu 01/2001 din 12/2001 V VI Cuac ng nam n (1+2+3+...+ 12) 1 -Thang 01/n 2 - Thang 02/n 3 - Thang 03/n 4 - Thang 04/n 5 - Thang 05/n 6 - Thang 06/n 7 - Thang 07/n 8 - Thang 08/n 9 - Thang 09/n 10 -Thang 010/n 11 -Thang 011/n 12 -Thang 012/n lanh dao trung tam PHONG KTTKTC PHONG TH-TC PHONG TTCP(Ky, ghi rd ho ten, chirc m) Ky...... hoten, chiivvii) Ky,...., hoten, chiccvu) Ky,...., ho ten, ch 18
  • 125. p fO o Cong :3 .y p^ -sr o u H ^ H ^^> t ^ Thu khac n O o. Z -s: O 5^ X CL, -5 -I o .2. l^ ^ is. to ffl X ^ ^X > ngan hang Thu qua bX) 3 pfl ICQ PH ^ to djch thuoc PCSKH TT giao 23 <0 Cira hang u BH&M ^C3 PKH- O 1/1 H to H c H J2 O c Z thu ciia P Cac diem TTCP o -> 5 ;. > J3 Thu phi noi lai thong ;^ IM) fl <©• M ?i <w Noi dung -^^ -^ DD o Thu cudc no*: fl ^* Trung tam 2 Trung tam 3 Trung tam 1 Trung tam 3 Trung tam 2 Trung tam 1 fl Tong cong fl •*-t O IQ- <o to O f ^ tin: JS •-.1 fl -^ E tc: (^ HJ :>; c o STT ^ 1 ( , 1 <N ro — — t5 ^H o-l mk
  • 126. Hovaten: Le luyexNnung Hoc vien lap le3-Khoa QTKD Trung tam thong tin di dong khu vuc. Bieu mau: 04 Dia chi: , ngay..... thdng. nani Bien ban doi soat so lieu cuoc gach trii* no* tren mang thang.... SIT Noi dung S5 ti^n (VND) S6 thue bao (TB) A Tong cu-oc da gach no (I + II +.... + VI) I Cuac ng tu nam 1998 tra ve truac II Cuac ngtu 01/1999 den 12/1999 UI Cuac ng tu 01/2000 den 12/2000 IV Cuac ng tu 01/2001 den 12/2001 V VI Cuac ngnamn (1+2+3+...+12) 1 - Thang 01/n 2 - Thang 02/n 3 - Thang 03/n 4 - Thang 04/n 5 - Thang 05/n 6 - Thang 06/n 7 - Thang 07/n 8 - Thang 08/n 9 - Thang 09/n 10 -Thang 010/n 11 - Thang 011/n 12 -Thang 01 2/R B - T6ng cuac da gach (chua dieu chinh) Lim y: A = B - C C - S6 dieu chinh A=D+ E D - S6 thuc gach (tren he thdng) E - Chenh lechlanh dao trung tam . PHONG KTTKTC PHONG TH-TC PHONG TTCPKy, ghiroho ten, chucvii) Ky,...., hoten, chucvu) Ky, hoten, chucvu) Ky, hoten, chucvu)I 20
  • 127. H o v a t e n : Le Tuyet NhungHoc vien l a p le3-Khoa QTKDTrung tam thong tin di dong khu v u c , Bieu mau: 05Dia chi:Tai khoan: ngay thdng..... nam, Ban ke giao nhan chirng tii- thang.... BEN GIAO: Trung tam Thong tin di dong khu vuc. Ngan hang nhan:STT Ten chu thue bao So thue bao So tien Ghi chu 1 2 3 4 5Tong tien:(Bang chit: Bai dien ben nhan Sai dien ben giao (Ky, ghi ro ho ten, chuc vu) (Ky, ghi ro ho ten, chuc vu)
  • 128. Hovaten: Le Tuyet NhungHoc vien lap le3-Khoa QTKDTrung tam thong tin di dong khu vyc. Bieu mau: 06Dia chi: ngay thdng. nam Ban ke giao nhan chiVng t a thang.... BEN GIAO: Trung tam Thong tin di dong khu vuc, Ngan hang nhan: PhuotigthucSTT Loai chung tii- So luong Ghi chu gui 1 2 3 4 5 .... Dai dien ben nhan Dai dien ben giao • • a (Ky, ghi ro ho ten, chuc vu) (Ky, S^i ^o ho ten, chuc vu) 22
  • 129. Hovaten: Le luyeiiNnungHoc vien lop le3-Khoa QTKDTrung tam thong tin di dong khu v u c , Bieu mau: 07Dia chi: , ngay thdng nam Ban ke giao nhan chung iix thang,... BEN GIAO: To in va phat hanh thong bao cuoc Ngan hang nhan: To thu cuOc truc tiep So luong phong So luong phongSTT Ten nhan vien bi chung nhieu Ghi chu bi C 1 thue bao O thue bao 1 2 3 4 5 •* To trirfrng To truong to in va phat hanh TBC to thu cuoc true tiep (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) 23
  • 130. 1 1 1 i 1 1 i CM 00 c b £ 1 ! ! ! 1 o <a> b <2- 1 1 1 1 1 ! i .. 3 fl c 1 i i ! 1 1 i i i 1 1 1 ! g >3 C fl i ! 1 i 1 1 1 3 ^ <«• i i 1 1 1 1 I J: i i ! 1 1 i ! fl 1 i ! i 1 ! M ^ ^>^ s W ! ! 1 i i 1 1 ^Q ^ 1 1 1 1 1 1 1 to. em i1 1! 1i 1 11 1! 1; *-!• > o sii Z c M l ! ! ! I I I ; : ! : c« -s: bJD o fi 1 1 1 ! 1 ; ! fl s* *^ i 1 ! 1 i 1 <> ^> Xi ^ a * « i 1 i ! 1 i ! 1 to- M i ! ! 1 i 1 ! s o- Z c I 1 : 1 : : 1 <«- • mm 1 i i 1 1 i ! • M -„^ Prt C3- -sr 1 3 cr 1 i 1 1 1 ffl ^ ! s to- OX) ! i i :^ CS ;z: = i j 1 1 1 i ^ 3 CQ <a>* n i i i i i i M-M ID o o >> I I I ! O -<o c« o 1 1 i i ! 1 o fl ^ ^ i i i l l ; -M b - to- A c 3 J5 ^ fl .c Cl fl u -<-• <©• ^ ts O o i 1 i i i i 11 1 1 i ; 1 t-ct mSS ^-t o <s 1 I 1 J i ! U fl b- i 1 1 ! i i a^ Z u ^b ^rt ••-> 1 1 1 i i 1 U o : 1 1 1 1 1 ^ o C/J CJ 3 o < c o n ! i1 1 1 i 1 1 1 i 1 1 1 <a>* HH <C3 b. :3 5"^ Z i !M 1 ^i i ! 1 1 ! 1 ! 1 o ^ d <w <S C 1 1 i 1 i i 1 c« PQ PQ &X) ON 1 i 1 i 1 1 1 c b- ! 1 1 <« .c Z i ! ! I ! 1 ! ! 1 ! i 1 i 1 fl 00 ! 1 1 i i 1 1 : 1 1 ! 1 i ! 1 ij 1 p ^ ON ^ ON -*-> I I ! i ! : : ; ! 1&£ c <a> t. ^ b 1 I ! i i ! 1 1 : 1 ! i 1 ic<©. M zb- ! ! ! ! 1 i i c 1 ! 1 ! i i i W D 1 i 1 1 1 i : C.S ^<0 ! i ! ! 1 i i H • 1 !&£}C &£ 1 1 1 1 1 i i<o "<o B 1 > i ! ! 1 1 ! ! ! > 1 is ! 1 ! ! 1 1 1 I I I -s • * i 1 1 i i 1 p<0 H M 1 i i 1!2.2. H 1 i 1 i i i 1 H 1 ^ ! i i 1 1 1 1 1
  • 131. Hovaten: Le luyei wnungHoc vien lap le3-Khoa QTKDTrung tam thong tin di dong khu vuc. Bieu mau: 09Dia chi: ngay thdng. nam Ban ke giao nhan chirng tir thang. BEN GIAO: To thu cuac tru-c tiep Nguai nhan: Dja chi gui Ho ten khach Thong tinSTT So thue bao So tien thong bao hang khac cuoc 1 2 3 4 5 To t r u a n g Ngircri nhan (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) 25
  • 132. HO va len: i.e l u y t ^ i m i u n gHoc vien lo-p le3-Khoa QTKDTrung tam thong tin di dong khu v u c . Bieu mau: 10Dia chi: , ngay..... thdng..... nam Phieu phat thong bao thanh toan cuac DjCH Vu THONG TIN DI DoNGHo ten chii thue bao:So thue bao:Dia chi gui thong bao cuac:Thong bao cuac dien thoai di dong thang nam da dugc chuyentoi vao hoi gia ngay thang namHoten nguai nhan:Quan he vai chu thue bao:Thai gian hen thanh toan: Ngirai nhan NHAN VIEN PHAT (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) 26
  • 133. novciit;ii. t-^ I uytfL iMiiungHoc vien lap le3-Khoa QTKDTrung tam thong tin di dong khu vuc... Bieu mau: 11Dia chi: ., ngay thdng..... nam Phieu du tru sii dung hoa dan GTGT dac thu VMS Kinh SitiDe nghi Phong du tru so lugng hoa don GTGT dac thu VMS su dung choquy nam cua nhu sau:- Hoa dan GTGT dac thu VMS (thung) D S6 lugng: thung- Hoa dan GTGT dac thu VMS (quyen) D So lugng: quyen Ngu-ai lap Phu trach dan vj (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) 27
  • 134. OO rn c^ 3 (N 3 So thung den so... (quyen) TIT SO... P3 -^ ;3. Ton (VMS ) loai 2 lien O t/5 C O So luong to sf (Quyen) Thung ON J= •*- Cd OO OO o So thung den so... (quyen) r- »«• 10 H Auat H fl K O H *S b^ 00 v£) O bO ,—N c o S bO s b u-i a &• 3 «1> •• an dac 3 C/2 ^^ *o •<o - ^ t^ * g -Q w rr c/:i o to pfl ^« 2-<g-<d-<g o •^- 3 r" m ^ < u (N GO 3 bO ,-v p: bi) c 3 b 3 >^ -- Ifl — -C s C/3 "— fl .fl PJ 3 c fl<o-to H 2 bb Q.s c s<o.3 ) bJO U b 0 ZE c<« CQ-^ 00w)2c o H5^ H <
  • 135. Hovaten: Le luyetiMnungHoc vien lop le3-Khoa QTKDTrung tam thong tin di dong khu virc... Bieu mau: 13Dia chi: ., ngay..... thdng..... nam phieu de nghi cap hoa dan GTGT dac thii VMS Kinh siti Phong Thanh toan cuac phiDS nghi Phong c4p hoa dan GTGT dac thu VMS cho.su dung cho quy nam nhu sau: Hoa don GTGT dac thu VMS (thung) D So lugng: thung Hoa dan GTGT dac thu VMS (quyen) D So lugng: quyen ngyai de nghi Phu trach don vi (Ky, ghi ro ho ten) • • (Ky, ghi ro ho ten, chuc vu)So thirc cap: (Danh cho phong Thanh toan cuoc phi ghi) Loai hoa don So lugng So thung (quyen) So hoa dan Seri r r rthiing (quyen) thung (quyen) Tu so... den so... Tu so... den so... r Ngu-ai cap Phu trach dan vj (Ky, ghi ro ho ten) (Ky, ghi ro ho ten, chuc vu) 29
  • 136. nu Vd Lcii. i-c I uyci i^hungHoc vien lap le3-Khoa QTKDTrung tam thong tin di dong khu vyc, Bieu mau: 14Dia chi: ,, ngay..... thdng..... nam Bao cao tinh hinh sir dung hoa dan GTGT dac thu VMS Thdng..... nam.Ten dan vi: 1 Don vi tinh: So hod dcm Loai hoa So loa don ITnh So hoa don su* dun TST don Thang So Soda So ton So con GhiT (Thung/ truoc mdi Cong sir So mat thit Cong lai chu Quyen) con lai ITnh dung khac 9=6+7 10=5- A B 3 4 5=3+4 6 7 8 11 +8 9 CongBang bao cao tinh hinh sii dung hoa dan tren day la dung su that, nSu co gi saitrai dan vi xin chiu trach nhiem truac phap luat. Nguai cap Phu trach dan vi (Ky, ghi ro ho ten) (Ky, ghi ro ho ten, chuc vu) 30
  • 137. IX ,0)- 4I! ((D O-Q. I- 0) :.:5 Q j a IS c in .fi fl <o C s <o- H Q £.2. C >3 60 fi o o o 03 0£ to- bo So hoa dan ITnh So hoa dan su* dung Thang So con lai Ghi chii Sii So mai So da sii So ton truac con Cong So mat Cong linh dung that khac lai - ^ 00 i> m VO <N r—1 5=3+4 9=6+7+8 10=5-9 - QLHD&TBC CN T6 thu TT U m : : Cong c u to to D- ^to IDJD a-
  • 138. H p v a i e n : ue luyt^i m i u n gHoc vien l a p le3-Khoa QTKDTrung tam thong tin di dong khu vyc, Bieu mau: 16Dia chi: , ngay thdng nam Phieu de nghi lu-u hoa dan GTGT dac thu VMS Kinh jgifi: Phong Thanh toan cuac phi So hoa dan Loai So So thung So HD da siihoa dan lugng S6 HD hong Seri (quyen) Tu dung Thung thung r r Tu so., den Cong SO... den so...(quyen) (quyIn) Tu so... den so... / so.. Ngu-oi de nghj Phu trach don vi (Ky, ghi ro ho ten) (Ky, ghi ro ho ten, chuc vu) 32
  • 139. HO va len. i-e i uyci i^nUngHoc vien lop le3-Khoa QTKDTrung tam thong tin di dong khu vuc... Bieu mau: 17Dia chi: , ngay thdng nam Phieu xac minh khach hang bao doDai dien Cong ty Thong tin di d6ng(VMS)(La can bo Phong Thanh toan cuac phi Trung tam Thong tin di dong KV....)Dai dien Ichach hang: Thue bao so:Dia chi khach hang:Xac nhan vai Cong ty VMS tu ngay: den ngayda su dung so tien cuac la:Da tra ngay: so tien:Con lai:Cam ket tra ng ngay: so tien: ,? kien cua can bo xac minh: Khach hang NHAN VIEN PHONG TTCP (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) 33
  • 140. H o v a t e n : ue luyt^LMnung Hoc vien l a p leS-Khoa QTKD Trung tam thong tin di dong khu vuc. Bieu mau: 19 Dia chi: , ngay thdng nam Phieu xac minh khach hang no* cuOc Ho ten khach hang: S6 thue bao: 1. Xac minh dia citi: Dja chi giii hoa dcm: Dia chi hien tai: Co quan n Nha rieng Khong tim thay dia chi: n Ly do: 2. Tiep xuc v&i chii thue bao: + Gap true tiep n + Khong gap true tiep n Ly do: i. Xac minh ho sot: + Dung ten D + Dung ten ho nguai Idiac n + Gia mao D + Khong xac nhan n 4. Phan loai thue bao: + Thue bao VIP D + Dcm vi hanh chinh su nghiep n + Tu nhan D + Cong ty, to chuc Nha nuac n + CB Nha nuae D + Cong ty, to chuc tu nhan n + Nguoi NN n + Cong ty, to chuc nuac ngoai D + Viet kiSu D + Cong ty lien doanh, hgp tac KD n 5. Quan diem cua chii thue bao ve khoan na: + Xac nhan ng, thanh toan cham D + Xac nhan ng, khong thanh toan D + Khong cong nhan ng D 6. Tinh trang hien tai cua chu thue bao: + Binh thuang D + Doanh nghiep pha san, giai thi n + Da chit n + Khong C kha nang thanh toan O n + Bi truy na D + Hien mat kha nang thanh toan n+ Bi giam giu, xet xu D + Hien dang gap kho khan n+ Bo tron, mat tich D + Nguai NN ve nuac 1 thai gian n 7. Klia nang thanh toan cua chu thue bao:+ Co kha nang D Ly do:+ It kha nang D Ly do:+ Khong C kha nang O D Ly do:8- Danh gia cua cdn bp xac minh vi liit&ng xu ly thue bao nff:- Xin tra ng din D - Quy trach nhiem cho nhan vien n- Xin tra ng cham D - Quy trach nhiem cho dai ly n- Xoa na theo TT 107 D - Quy trach nhiem cho KH n NHAN VIEN XAC MINH 35
  • 141. ! 1 ! ! !— ; ; ; ; ; ! 1/3 ! ! ! ! ! 1 o>- I i 1 ! t 1 1 11111 M ::] 2- ^ H o> i i i M 1 ; ! 1 1 i i1 1 1 ! 1 1 i s i ! 1 j 1 I i I (TCI H f^ 1 1 1 I 1 : 1 ! 1 I ! 1 i 1 i ; ii 3 I I 1 1 1 1 := •o> j j 1 1 1 1 1 TT D i 1 i CQ T 1 i i i i 1 1 1 1 i 1 era 1 1 1 ! 1 ! 1 1 1 1 1 1 "i 1 1 ! 1 1 M ! 1 1 ! 1 ! 1 i I i J •Q s3^ ^ i i1 ! ! 1 1 j 1 1 i i 1 i i ! ! ! ! i ! 1 i i ! i l 1 l ; ! : o c; o a a •o> 5- 02 ! i i i i i I 1 1 1 i s i i i i ! ; i ! 1 i 1 hr^ (ra ;5 ^ • 1 t 1 : 1 ! 1 1 US Oi ^• l^i ^ .5> i i l l 3 ! ! ! I •o ^ 1 1 1 1 1 i era ^ i i i ! t H o 1 1 1 1 : 1 g"oo >5, ! 1 i 1 i 1 i i ; i 5t 1 1 ; i I 1 1 1 i ^ n> i 1 : ! 1 i 1 1 i i ^ fD)-* ^t- ! I Ii I 1 I i ! 1 1 n o rt 1 i 1 ! ! t •Q &3^ 1 { ; ri 1 1 i! 1 1 1 i j i ! 1 1 1 i ?r 1 1 i ! i t 1 tr * — 1 — !I — 1 — 1 1 ) r 1 o i 1 I i 1; iI [ 1 ! 1 1 i 1 ! 1 ! 1 t i I ^Ig »"•• <^ E^ ^•i D 1 : i 1 i - &5.-rj 1 1 i l i l i 1 i i I s -r- tT D ! 1 ) 1 1 1 1 1 i > 1 i ! 1 1 1 cro ?r- 3 - •Q ^ O b i i i 1 i i 1 i 3 ere ere ! ! ; 1 ! j > : : : i! 1 1 ! 1 1 : 1 : rs i 1 j I 1 ! 1 1 ! 1 M!1 i i ! • 1 ! i ! 1 1 1 1 0 pr c Z^§ 3 — 3 ^ CL O j ::r{jQ ^ . Z • ta^ i ! j 1 1 j i 1 1 1 ! 1 { 1 1 1 ! n 1 i • • j t > 1 i 1 1 » I 1 i ii l l s: i^l Sc: JO s Pil ! i i 1 ! i j i ! i ! ! i ! ! 1 1 i D D 1 1 1 ! 1 I i i i ! ! 1 : i i 1 1 i 1 3 < I I I o ^ i i ! 1 s« -c^^ 1 I 1 1 1 1 I Ot. p Ec" ? 1 1 1 1 ! ! 1 I iI ! 1 i 1 i 1 1 1 1 1 ! i o -Q ^ o>OQ ^ i i i 1 I ! i ! ! ! =? g: 5- sS- T i 1 i 1 t 1 i 1 i I i I 1 1 1 1 i 1 ^ 0> 3 (ra*«-."r w* fi I 1 1 1 { < 1 1 ! ! 1 1 1 1 1 1 ^ =^ (TO ^ :5- a, 1 i 1 ! i i 1 M ! pr g o tc H- i 1 i 1 1 1 i ! 1 > i 1 1 3•o Q 1 1 1 1 ! : : i i ! l 1 l ^ tro S gr 0^ 1 1 1 ! 1 MM1 M < I I I ; ! i ! 1 1 1 i M i! "^ 1 I 1 1 i 1 ! t CO S- ! 1 i 1 ! j ; £. a> j 1 1 1 i i 1 1 11111 1 ! 1 I i i i 1 §• O B 5 0 ^ (TO rr fD>c i 1 1 i 1 ! 1 1 ! ! 1 ! i ! i l l ! S TO Ci< ! 1 1 1 i 1 i1 X i 1 i j 1 1 1 1 1 7^ •-<. C- S P» „_ ! i ; i c •<^ 1 •w> ! ! 1 1 i " O
  • 142. 1 1 1 1 1 l1l1 Mi — j — 1 — I — i w SIT" o -o ^ < Tong cong 1 11 1 i rt> 1 1 ! a : : : i ?r 1 ! 1 a- t ! 1 ! ! 1 t1 ! i i i I 1 i n c n 6. =• n -,. SB. SS — o> : 1 i i 1 ! j i i . i i 1 1 i OQ a 3 era : 1 1 1 1 1 •5 : 1 1 1 ! 1 0 ! i 1 i i 1 i 1i j ! j _C3 5 a i ! t i i 1 i 1 ! 1 i1 1 1 ; 1 1 1 ! n a- •o> (ra o i 1 i : ! i 1 c i 1 Sd thue bao •O T3 1 td j iv3 i 1 1 ! i i ; i era 1 1 ! 1 ! t 1 i 1 1 1 1 i 1 1 H o>* i 1 1 1 a ire 1 I 1 i I 1 1 1 1 I 1 I j a 3 ft* 1 i 1 •Q j i i ! i ! i i 1 M Cd tinh gia 1 1 mao ho so i 1 o 1 ; I I ; i i Nguyen nhan M 1i 1 • i 1 S i i •Q n Ph^t then thue dung quy dinh i 1 1 1 i 1 1 1 1 i ciia Cdng ty bao khdng n o i i 1 i i i i i 1 i ! i i 1 i i 1 i i i i i I i i n fi i i 1 Mill a" 1 j i 3- "U i I j 1 1 j MM! MM! c a Q- a- a •»> (ra a cr ! 1 1 ! i 1 ! i i M i i1 Trutien hoa i! 11 1i 1M 1 M 1M 1 M cr hdngOi ;:^0 QI?. t ! :1 i 1 i i M i 1 l i i 1 1 i j i .5 5 ST 3- I a M1 i ! I 1 i (ra Trong tranh i trchs nhiem i i 1 i j 1 MM i •5^ ! i! ! eg 1 i ! Mil ! 1 1 1 i c MM 1 1 1 j 3 i < Ctt 3. i : 1 i i C i l l ! 1 •• < _ 1 i ! 1 1 1 1 1 : 1 i 1 1 1 i S: ^
  • 143. 1 i 1 M l G H 3 I X SIT •o -c 1 1 1 " < Tong cong 1 i 1 1 ii t?!(ra Ten khach hang no i i < fl) 1 i 1 1 1 1 1 1 j 3 <> 0 i j ! 1 j M i CUOC j j 1 i i i 1 i i i • sr i 1 t i l l 1 i i o> i i 1 i !1 1 i j 1 D (I) _1 : j i 1 i 1 M ii l li 1 1 1 1 (ra 1 1 i 1 i i 1 a Dia chi 1 1 ! i i i i : s- (ra 1 1 1 1 i ! ! i 1 OK •o> p -. s i era PC D j 1 i 1 1 i i 1 er Sd thue bao i i ! 1 1 i ! era < 11 1 i1 i i ! •5 i i 1 i i I 1 1 1 i i 1 i 1 1 1 ; ! 1 1 H i 1 1 1 1 1 M ! i i 9 0> ! ! 1 i 1 i ! ! (re M ! ! ! 1 ! fi i 1 i 1 : 1 i I 1 1 i 1 i i ! a 1 i i I I I - 3 1 1 1 1 t ; chju thanh toan ! i 1 o Cd tinh khdng I 1 1 i 1 1 1 ] i i i 1 i i 1 ! 1 11 1 l i l ! D D i i i i ! ! ! 1 1 1 ! 1 1 i i i 1 i1 ! 1 1 Q fi 1 1 1 i ! 1 o Dung ten hd nguOi khac j CL i i ! ! ! O j i: i 1 1 1 o>» 1 Nguyen nhan j ! 1 j 11 fi C^ & 5 < ! quyen« huy hop M i l ! i i pr Chuyen chii ddng khong lam thij tuc i I I i ! i 1 i 1 cr i 1 i i 1 1 fi 1 II II Phu^ ! ! i j 100 1 i i 1 ! i i I ora Bi nguoi khac ! i ! 1 1 lam gia hd so 1s- 1 i ^ tt.•^ n- MOi 3 ;5- cu.•o oST. a>s < 1 1 i i l l ! • i i j i t! i ! ! ! 1 11 1 1 1 1 i 1 1 1 i Phdi hap giai 1 : 1 M l 1 1 1i 1 1 I :5- quyet i i Dinh hudng xii ly ! i i ! i M ! 1 1 1 1 1 j MM ! 1 i i i ! i c M M1 hap giai quylt ! Khdng phdi ! j 3 1 i! c ! 1 ! i1 i 1 1 1 i i ! •• 1 1 ! ! ! 1
  • 144. i i i 1 ! i i 1 i 1 1 1 i 1 1 1 1 1 1 i Vi :l wH »—1 ^ > d 1 1 1 i 1 1 II 1 n Z G TAM THONG TI 3 1 1 1 1 i I i 1 1 a HH- 5C 00 1 1 1 1 1 i I ; a- o •o> D Mj 1 1 1 i 1 1 1 1 i 1 1 1 n -r 00 1 ! 1 1 • 1 1 1 I a 00 1 1 : 1 1 j 1 1 1 1 a 1 1 1 1 1 1 1 1 1 1 • Q 1 1 1 1 1 { ; l i l.^ ! 1 1 1 1 i i 1 i 1 i • 5"V v 1 • 1 1 j 1 1 1 » •oo Z 1 1 1 1 1 1 1 1 I n 2"- iro i 1 ! ^. : ; 1 i ! 1 i ! W Z Oj »5* .p> s: 1 1 1 ! i i 1 i i i ! i i 1 1 ! 1 o: O, Z t=3 l-H 1 I r* o 1 1 { =r•o ^ 1 1 i i 1 i 1 1 I c » ft i I 1 t 1 1 1 j •o> * * • • C^Y O" to 5?=! s ! 1 ! 1 i 1 1 i o W> z i 1 l ! 1 ! 1 1 1 1 n o i i i i i 1 j 1 1 i H ! ! 1 1 : ! 1 : 1 : ! ; 1 ! 1 ! 1 ; o>* a ffl HH w ! 1 1 1 i 1 1 I i ! a °* H a i 1 1 1 1 1 J ! r i 1 ! ! 1 i 1 1 i 1 ! • ! 1 • 1 [I 1 c i 1 ! 1 i ! i ! ft. a W < ! i i i ! ! C H •a n 1 1 ! i I : ! 1 I 1 { 1 1 1 1 1 • : i ! «:;-- g- BS- 3 3 cr c n ?>> • ; i 1 1 1 ! 1 1 1 1 r i i 1 1 1 i i i i i i ^ » a- w 00 3 fD., » a - a — o W •n- 1 : 1 i i i ! i ! 1 1 1 ! i i i 1 1 ! ! • D ffi ! ! 1 1 1 ; ! : ! i ! 1 1 1 1 1 i ! ; i ; a^ •"• 7^ sr lUi n o. > 1 i ! 1 1 > 1 i i1 1 : ! I ! 1 ! ! n S 363 - a- z i • 1 1 ! 1 1 1 1 • ; ) ! 1 • ! ! 1 i 1 1 -»• 3 OQ z Q ! ! I : 1 1 I i :1 ! ! I 1 1 ! 1 1 1 ! i ! : ) ^ ^ S a- n Cl j ; 1 1 s s- E0« I1 I > I 1 ! a n ^ 1 ! 1 1 *< 3- M &9 ! 1 > O, 3^ > i i ! ! 1 ! 1 I I ! i (re X HHV! i i 1 i i i 1 I 1i .Z ^ va Zghi 1^ i i 1 i M ^ M X (SO 63- X ch hai 1 : 1 1 j 1 { ; • ; amgi en nh^o, •c i i ! i i i 1 ! 1 i o ;>^ Sr- C v a i i i ! ! 1 i P(i^ 3•C O ; i 1 1 1 i 1 i : ; : 1 ! 1 : j ! I ! : z»^<^.•*- cr u^ i: ! ! 1 i ! 1 1 1 ; i1 1 1 1 .z? M &> a : J 1 1 1 1 1 1 1 r. 1 ! !r;>^ < § 1 1 1 I 1 ! 1 I 1 I I ! t 1 ! i ! ^ c 3 =r 3- » ci^ V*r*- 1 1 I ! 1 1 ! fi3 a I 1 1 (TO^ ! i i — —1 i 1 ; 1 — : 1 1 — 1 1 1 i i 1 g:? • ^ • 1 j ! 11 T*3" r-i s tron 1 1 ach 1 1 1 1 1 1 1 tic 1 i 1 1 i i s ~ - p- Crc : Big i i 1 ii j i 1 1 1 ! 3 g ! 1 1 £i-cre 1 1 : :i c i ] Mil 1 ( J _ s W 3 ^ O- 3 T> 3" » r r- i. § s 1 j 1 ; 1 ! I 1 c loan g thanh ch hang g CO kha I 1 1 i : 1 1 • 1 1 j i j 1 ! i i •• 1 ! 1 1 1 ! 1 i i t 4^ i i i i
  • 145. U) W iu i>j t o •-" H W3 o w X X •0 • o po o n O o o H o < < w HOC c; & ien n n n 2 ten a 3 a a O 3 •Q •Q V •Q •Q •Q 3 •Q .^> O cr 3 ON 3 z i g O B o a 3 fjo 3 h- a O a v: ; K v: h j O •O; D. P fi cr p. Q> •u r- < ^ (JO & CD o "< c a Q> ** o a O CNO: rt" ^ *< 90 (D o o •• 1 fi y§t O 3- O «. O, cn ntro z 3"^ 3- -O C 3- D CUQ_ Q- 63^ "" ffo 3 H 3 7;tQ - 1- ^ H ^1•Cl •> B ^ O (Z3 0 H ^ ^ o .^ al 3 a V F» a- 3 &3. w o o > G 1(1- ) c ffo E H o :?. c ^ 1•?r ^ ^ ^ >^ o .§;: H H D uan D4. HH (TO a* c i>j z 1 •-3 ,, ^1 •n. a. CA n O, H o> a U p,^ a- c K>>, a z a 1 H >^ ^ -?S^ l- «•.— n H en a d oda Tua F* 3- a o C ^ 1 4^ s. ^f •fC " • ^ n•o o ua 0 HG. Q Ck c=. Z toi D5, 3^5 u- c (yi 1 H ^"1: •ft W3 O. fD>o a V C H f ^ 3- C 3- &3, 3 3 C H ^ 1•?t^
  • 146. ON 5 •• c c O C3 s >^ >^ >^ ^ H n ^ o O O H H o n o « Tu^nld- ) Tuan 2 ( ) Tuan 3 ( ) Tuan 4 ( _ ) Tuan5 ( _ ) Thang / Noi dung TO TO D H D O So tien So tien CO H So tien -3 So tien So tien So tien C C C Cuoc nong da thu trong thang •" Thue bao bao do duac xu ly trong thanglO Thu ho cac Trung lam khacL*J4:^ Dai ly ihu ho: - Thanh loan ngay - Thanh loan cham Thong bao cuoc da phat hanhLAl Thong bao cuoc bi tra veas So hoa don VAT gifi cho khach hang thanh loan qua ngan hang, kho bac-o Chan Ihong lin 1 chieu Chan ihong tin 2 chieu Noi thong lin 1 chieuOO N6i thong lin 2 chieuo Nhdn lin thanh loan cudc Giai quyet khieu nai ve cuoc o o 5- ^ w. ->> •^ TO 7. Q C3 ffi ^ ^H c G ^- H o oo •a Z -~.r — ^- <ii r, 5 Ri. rj !Z. .- OQ •o •o
  • 147. H ^ X X § § O -O 3 ?T Q. C b- a - O". Q - a f < ..„ ^p o- tra o O K EL - 3 00 K 3 C < D)- g,crc =5 n E o •Q -o _ r ; o. „ .g,g w 3 T3 SD. O E;3 O " Q^ C -o 3 (re tre ^ D3 => D o c •D r ©> >^ o 3- n K- " p C O. D OtTQ V. &c c O y4t CO O CQ T g ^r to, 3- £- •> > ns 0 •o 2 CO ff D z fi) 3" K., o. C3 D C %c _ (Q T £ 3 HC Q W >^ O n I? ^ o ^ D H t/i >^ •o- •: a s CO O. o (re H 2 a H •Q H C Z •-3 w CO O. z c 3 X -. o- =• K •^^ O d. > -5 ffi z ^. "-3 H c. O CO c . 2 n g Q n ?^ >^ O K H in ffi CO ©•. > 2 O 2 •G Oen> o H S ^ O. C^ H CO 0-. 50 C Q--n 2•5, Cl 0 0fc. 2 Cn Q • ^ - ^Cl s-s>.N _ W B, CO ©•. c 00 3 c Cc Cro :3 00
  • 148. -J o Ln Ji, OJ to - H ^ c? 0 X X Q Q a a -0 • 0 2 / 0 dii giay to chung minh da dugc co quan co khic Con no la the nhan ng khong CO kha nang tra da chet hoac kh6ng co Con ng la the nhan chung minh khdng co song CO du giay id Con ng la the nhan con Con ng kho ddi cua cac khoanh ng tham Con ng la phap nhan kha nang tra ng phap nhan khac 3- c my .<. < < ° S c = C ^ // < fi) nhan -• 00 -^ bao ^ .§ 3 ien X « 2 K- G n -Q ft / n ^ c>. „ 3 / quyen " O 3 5 . t - "^ S" / n 0^ tf^ 3 3 BJs 0 ere BJ. / B: r, 3 / 0 •• Q^ n H •0 / 2: 6Sv n r-^ 2 • o t E . 3- v : "^ 3- 0 C a» cho re-. n 0) 3 Q 3 / 3 " 3 CD OTCf^ Q 0. ^ yet S » ^ r CO 0-. r cro 3 7i 3" •<* ce C Nam 1998- . CD:= W>- fi) 3"z^ C 2" ^ D C fg;. O: H 3 Cd ?s(Q n; 3 >• = < D 0 H:-g n &: CO O. > •O • r 0 OQ H *<* CO 2 B 2 O |g. CA Ov •o -3 9 2 CO 0-. WD s: 2 r H 2 CO 2 •SI 9 a: K> |g?. CA o O. 0 (O > H 2 3 H HH1^ CO O. CA r 2 n H -a CO 2 a: •ft- g O o 3. fS. CA 0 O, ?^ ft nl >^ .J5r 9 n X CO O. CA X r CO 2 o 3 2 •Q Is. CA 0 ©•, n H n: *<- •ST 9 g CO 0-. CA n r COa 2 2 p Is CA H ft: t5 2 " ^ ed CO O. CA ••». ^•^» fD>4 r ^s c: *<- H g. 3 S9*) CO •Jrt oro Cl,. e S;, a •• Is 10 O 00 >o (TQ ft" *<* 9
  • 149. H en H 1 1 •h—1 50 : •O -P > d " < Z < 0) H n ten: en 1 0 H Ten thue bao OQ 5^ Tong cong ?» a S _ <1» a Co H a 1 7^< c 5 fD>. Q o> z o _ H o ni> H H ^i z o So thue HH o OQ bao •o> z o w a So Serial z d < d n ) H a d So hoa don z So quyen •o> H HH 5s z So hoa don n s n So tien thu 2 (VND) a ?»^ zOo <: l-H hH Z trCJ) H•o a TQ qf^> d OQ n 3 5 g Ghi chu n c