CHAPTER 1: Introduction to Business Process ( Giới thiệu về quy

trình kinh doanh)

***
1/ Functional Organizational Structure ( Cơ cấu tổ chức theo chức năng)
-Most common ( Phổ biến nhất)
-Divided into functions or departments ( Chia thành các chức năng hoặc bộ phận)
-Processess cut across functions ( Quy trình ảnh hưởng chức năng)
- Typical functions or departments found in a modern organization include
purchasing, operations, warehouse, sales and marketing, research and development,
finance and accounting, human resources, and information systems.

2/ Silo effect
- Focusing on functional objectives without regard to process objectives ( Tập
trung vào các mục tiêu chức năng mà không quan tâm vào các quy trình thực
hiện mục tiêu đó) => Quy trình không ảnh hưởng chức năng
- Optimizing functional goals vs process goals (Tối ưu hóa mục tiêu theo chức năng
và mục tiêu theo quy trình)

3/ Enterprise system:
-Support end to end processes

4/ Business Processes
-A business process is a set of tasks or activities that produce desired outcomes.
(...tạo ra kết quả mong muốn).

-Closely related to buying, making and selling are four processes used to design, plan,
store, and service products
● The lifecycle data management process (design): Supports the design and
development
● The material planning process (plan):(Quy trình hoạch định vật tư)

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+uses historical data and sales forecasts to plan which materials will be
procured and produced and in what quantities
+matching the demand for materials with the supply
● The inventory and warehouse management process (store): Is used to store
and track the materials

● The asset management and customer service process(service):

+ are used to maintain internal assets such as machinery and to deliver
after-sales customer service such as repairs.
+Asset management is concerned with both the preventive and corrective
maintenance of an organization’s equipment (Liên quan đến bảo trì phòng ngừa
và bảo trì sự cố thiết bị của một tổ chức)
+The final stage, settlement, involves an internal charge for the work done

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●
NOTE: Production: Request maintenance, Authorize maintenance, Perform
maintenance.

-Two support processes are related to people and projects

● Human Capital Management (HCM): process focuses on people within an
organization and includes functions such as recruiting, hiring, training, and
benefits management
● Project management processes (projects): are used to plan and execute large
projects such as the construction of a new factory or the production of complex
products such as airplanes.

=> All these processes have an impact on an organization's finance. This brings us to
the last two processes, which track the financial impacts of processes
● Financial accounting (FI) processes (track external): tracks the financial
impact of process steps with the goal of meeting legal reporting requirements.
● Management accounting = Controlling processes (CO) - ( Kế toán quản trị/
Kế toán nội bộ): Focus on internal reporting to manage costs and revenues.
5. Knowledge Worker ( Công nhân tri thức)
● Increasing dependence on information to do their work (Tăng phụ thuộc vào
thông tin để phục vụ cho công việc của họ)

● Create, acquire, process, synthesize, disseminate, analyze and use information

(Tạo, thu thập, xử lý, tổng hợp, phổ biến, phân tích và sử dụng thông tin)

● Who are knowledge workers: Sales executive, production managers, product

manager, financial analyst (Ai thuộc công nhân tri thức: Giám đốc bán hàng,
giám đốc Sản Xuất, Giám đốc Sản Phẩm, Nhà Phân Tích Tài Chính)
● Use structured and unstructured information (Sử dụng thông tin có cấu trúc &
phi cấu trúc)

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● Knowledge work is non-routine, non-repetitive (Công việc tri thức là không

thường xuyên, không lặp lại)
● Understand data and impact of work on others and impact of others’ work; big
picture

● Task workers: routine, structured tasks

+Customer service representatives, accounting clerks, insurance claims
processor
+Very narrowly focused
Key skills:
+Strategic thinking: big picture, process view
+Information literacy: find and use needed information
+Communication and collaboration: project teams (Giao tiếp & cộng tác: Các
nhóm dự án)

6. Production - Make:

CHAPTER 2: INTRODUCTION TO ENTERPRISE SYSTEMS

***
1. Enterprise system:
+ Complex and powerful information systems
+ SAP Enterprise Resource Planning (ERP) system is the world’s most popular.
-Evolution of enterprise systems
+ earliest stage: stand-alone mainframe architecture (SaMA)
+latest stage: service oriented architecture (SOA)
-SAP (SCM) and SAP (CRM) are used to support inter-company processes

2. Architecture: refers to the technical structure of the software

3. Architecture of Enterprise Systems (Kiến trúc của hệ thống doanh nghiệp)

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3.1 Client - Server Architecture - (Máy khách - Máy chủ)

NOTE:
● Presentation layer: Tầng trình bày
● Application layer: Tầng ứng dụng

3.2 Service - Oriented Architecture (SOA) - (Kiến trúc hướng dịch vụ)
-Connect with one another through standardized interfaces called Web services
-Web Services: is used to integrate several client-server applications and create
enterprise mash-ups, or composite applications(Tổng hợp các ứng dụng)

NOTE:
● standardized interfaces: Các giao diện chuẩn

4.Types of enterprise system:

4.1 Application suite: The collect of thes inter-company systems & the underlying
intra-company ERP system.

-Enterprise resource planning (ERP):

● Focus primary on internal operations of an organization (NOTE: Internal =)
● Integrate functional and cross-functional business processes
-Supply-chain management (SCM):SCM systems help companies plan for their
production demand requirements and optimize complex transportation and logistics
for materials
-Supplier relationship management (SRM):SRM systems contain functionality to
manage the quotation and contracts processes
-Customer relationship management (CRM): CRM systems provide companies with
capabilities to manage marketing, sales, and service for its customers
-Product life cycle management (PLM):

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•PLM systems help companies administer the processes of research, design, and
product management.
•PLM systems help companies take new product ideas from the virtual drawing board
all the way to the manufacturing facility.
5. Application platforms (Các nền tảng ứng dụng) - Nhắc đến nền tảng là nhắc đến
kết nối
-Serve as a type of “Enterprise operating system” - Hệ điều hành doanh nghiệp → by
allowing all of the various systems to communicate seamlessly - Kết nối liền mặt -
with one another as well as with systems outside the company (SAP NetWeaver)
-Sap NetWeaver:
+Internal part of SAP ERP and SAP Business Suite - Bộ ứng dụng kinh doanh
+Toolset for composite application and plug-in software (Bộ công cụ cho ứng dụng
tổng hợp và phần mềm bổ sung)
+Integrates non-SAP applications (Tích hợp các ứng dụng không phải Sap)

6. Data in ES
6.1 Organization data (levels, elements) - (Dữ liệu tổ chức (Cấp độ/ Thành phần)

6.2 Master Data - (Dữ liệu chính)

6.3 Transaction Data
Organizational data Master data Transaction data

-define the -define the key entities with whom an -Reflect the day-to-day activities of
organizational organization interacts, such as the organization (day-to-day:ngày qua
structure of the customers and suppliers. ngày)
business Example: Sales order creation
-These data change, but only
-rarely change over occasionally -Transaction data make use of :

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time. Master, Organizational, Situational

(The key entities with whom: Các
thực thể chính cái mà) -Constantly changing.

Typical entities are customers,

vendors, products, and
employees
-Organizational levels:
+ Client, -Master data: customers, vendors,
+ Company code (Công and materials (KHÔNG CÓ
ty) CLIENT NHA)
+ Plant (Các xí nghiệp)

EX: -Material master

● Client ● The most commonly used
● Customer master data in an organization.
● Vendor ● data is used in numerous
processes

Material master data are grouped

by (được phân nhóm thành)
Material type, Company Code,
Organizational Element

Material types:

Raw material Trading goods Semifinished Finished goods

(ROH) (HAWA) goods (HALB) (FERT)

-Purchased from -Purchased from -Not purchased or -Sold to customer

an external source vendor and resold not sold
(a vendor) without additional
processing (Không
-Not sold cần xử lý thêm)
-Used in
production (Semi -Sold directly

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and Finished customer

Goods)

Material Groups: materials with similar characteristics

7. Document (Chứng từ)
–Record of transactions (Ghi lại các giao dịch)
● Transaction documents: Requisition, purchase order, invoice, ….
● FI documents: Record the impact on financial accounting
● CO documents: Record the impact on management accounting
● Material documents: Record the impact on material status (value, location)
-Virtual Documents : (FI) documents, (CO) documents, and material documents
8. Reporting: The ways that users can view and analyze data to make decisions

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8.1 Online transaction processing (OLTP): system is designed to capture and store
detailed transaction data.
8.2 Online analytic processing (OLAP): environment in the form of information
systems
8.3 Information structures: capture and store specified transaction data in an
aggregated and summarized form that enables users to analyze the data as needed.
(Capture: Nắm bắt )
-Types: Standard analysis, Flexible analysis
8.4 Key figures
8.5 Period defination

9. Work list: Identify tasks that are scheduled to be completed.

+Picking list (Danh sách chọn)
+Billing due list (Danh sách hóa đơn đến hạng thanh toán)
+Delivery due list (Danh sách hàng đến hạn giao): Key word: Shipment
10. Online list: display lists of master data
11. Information system:
- Logistics information systems: Purchasing IS, Sales IS, Inventory control IS,
Shop floor IS
- Financial information systems:
+ G/ L reporting
+ Receivables, Payables
- Human resource information systems:
+ Personnel, positions, payroll.

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CHAPTER 3: INTRODUCTION TO ACCOUNTING

1. The accounting process is divided into two major categories:

Financial accounting Management accounting

FOCUS External (Bên ngoài) Internal

PURPOSE Legal reporting (Báo cáo pháp lý) Manage the firm with regard to costs and
Tracking financial impact of processes revenues
Communicate with investors

CONTENT Defined by laws and regulations (Được xác Defined by management needs (Được xác định
định bởi pháp luật và các quy định) theo nhu cầu quản lý)

2. Key financial accounting processes (Các quy trình kế toán tài chính chính)
● General ledger accounting (Sổ cái chung)
● Accounts receivable accounting (Kế toán các khoản phải thu)
● Accounts payable accounting (Kế toán các khoản phải trả)
● Asset accounting ( Tài sản)
● Bank ledger accounting (Sổ cái tài khoản ngân hàng)
2.1 General ledger accounting (G/L): is used to record the financial impacts of
business process steps; it contains much of the data needed for financial reporting.

2.2 Accounts receivable accounting:

● is associated with the fulfillment process and is used to manage money owed
by customers for goods & services sold to them. (Owed by: Nợ)
● Bank debit & customer credit (Ghi nợ ngân hàng và tín dụng khách hàng)
- In accounts receivable, general ledger accounts are affected:

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+ Accounts …… reconciliation (receivable)

+ Sales revenue
+ Bank
2.3 Accounts payable accounting:
-Procurement process
-Owed to vendor (Nợ nhà cung cấp)
-In account payable, general ledger accounts are affected:
● Accounts payable reconciliation
● Supplies expense
● Bank
*NOTE: ACCOUNT RECEIVABLE ACCOUNTING_CUSTOMER
ACCOUNT PAYABLE ACCOUTING_VENDOR
2.4 Asset accounting
-is used to record data related to the purchase, use, and disposal of assests such as
buildings,.. (disposal : thanh lý)
2.5 Bank ledger accounting:
-Is concerned with recording data associated with bank transactions

3. Typical financial statements (Các loại báo cáo điển hình)

3.1 The balance sheet (Bảng Cân Đối Kế Toán):
● is a snapshot of the organization at a point in time. (A snapshot: Thông
tin nhỏ). It identifies assets, liabilities (nợ phải trả), equity (nguồn
vốn)
● indicate(s) the financial condition of a company at a specific point in
time.

3.1.1 Assets: are what the company owns, such as cash, inventory of materials,
land, buildings, and money owed to the company by its customers (receivables)
Ways in which an asset can be required:

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● Internally by production:

● Externally by vendor:

● Externally without a vendor.

3.1.2 Liabilities (Nợ phải trả) are what the company owes to others, including
money owed to vendors and loans from financial institutions
3.1.3 Owner’s equity (Vốn CSH): refers to the owner’s share of the company’s
assets (Là phần sở hữu của chủ sở hữu đối với tài sản của công ty)
3.1.4 Revenues: are the monies the company earns by selling its products and
services (Là số tiền mà công ty kiếm được bằng cách….)
3.1.5 Expenses: are the costs associated with creating and selling those
products and services.
3.2 Income statement (Báo cáo thu nhập): also known as a profit and loss
statement
3.3 Statement of cash flow (Báo cáo lưu chuyển tiền tệ)

4. Organizational Data:
4.1 Client
4.2 Company code:
4.3 Business Area:are internal divisions of an enterprise that are used to
define areas of responsibility or to meet the external reporting requirements of an
enterprise segment.
A segment is a division of an enterprise for which management monitors
performance separately from other segment ( monitors performance: giám sát hiệu
suất/ separately: riêng biệt)

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5. Master Data:
5.1 Chart of accounts (Hệ thống tài khoản) (COA): is an ordered listing of accounts
that comprise a company’s general ledger (Việc sắp xếp danh sách tài khoản trong sổ
cái chung của công ty)
5.1.1 There are 3 types chart of accounts:
Operative COA ( Hệ thống tài khoản hoạt động): that are used to record the
financial impact of an organization’s day to day transactions.
Country-specific COA (HTTK theo quốc gia - cụ thể)
Group COA (HTTK theo nhóm)

5.2 General ledger accounts:

COA account data include client segment and a company code segment (Segment:
Phân khúc)

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COA Segment (Client) Company code segment

● Account number ● Account currency (Đồng tiền tính

● Long text (Dữ liệu dài) toán
● Short text (Dữ liệu ngắn) ● Tax related data (Dữ liệu liên quan
● Account group đến thuế)
● Balance sheet or income statement ● Field status group (Tập hợp trạng thái
account hoạt động của từng loại khu vực)
● Open item management (Quản lý mặt
hàng mở)
● Line item display (Quản lý chi tiết
đơn hàng) (Line item = detail)
● Reconciliation account for account
type

-Debit take place when:

● When assets and expenses increase
● When revenue and liabilities decrease
-Credit take place when:
● When assets and expenses decrease
● When revenue and liabilities increase

5.3 Subsidiary ledgers and reconcilation accounts (Sổ cái phụ - Tài khoản đối
chiếu - làm cho nó thống nhất với nhau)-Some financial data are not directly
maintained in the general ledger. (Directly maitained: Duy trì trực tiếp) - Vì nó quá
nhiều :V
-Companies accomplish this task by posting the data from subledger accounts into
special accounts in the general ledger called reconcilation accounts. (Một công ty
hoàn thành nhiệm vụ bằng việc chuyển dữ liệu từ sổ cái phụ sang tài khoản đặc biệt
trong sổ cái chung…)
-Reconcilation accounts are general ledger accounts that consolidate data from a
group of related subledger accounts.

Subledger acount
Reconcilation account

Customer Account Receivable

Vendor Account Payable

Asset (Specific) Asset

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Subledger acount
Reconcilation account

● Are not part of the general ledger ● Are general ledger accounts

● Used to separate accounting for ● Consolidate data in sub - ledger (Tổng

customers, vendors, and assets. hợp dữ liệu)

● Cannot be post data directly into them

(Không thể ghi vào sổ trực tiếp) - là
mình tự đối chiếu á má

● Maintain the sum of the postings in

corresponding sub - ledgers (Sổ cái phụ
tương ứng) - (Đảm bảo tổng ghi vào sổ
phụ tương ứng)

● Are specified in the definition of the sub

- ledger (Được quy định trong định
nghĩa sổ cái phụ)

6. Accounting documents (Chứng từ kế toán)

-A financial accounting document records the impact (financial data) of a
transaction step on financial accounting.
-A document type is a two-character code (mã 2 ký tự) that identifies the
specific business process step that generated the document.
-
Header Items (detail)

● Document date ● Account

● Document type ● Description (Mô tả)
● Document number ● Posting Key (debit or credit)
● Company code ● Amount
● Posting date
● Currency
● Reference number

=> Structure of an FI document

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7. Parrallel accounting ( Kế toán song song): The general ledger is based on the
operating chart of accounts. In fact, an organization an implement multiple
ledgers in parallel and use each ledger for different purposes.
-The leading ledger:
+These global principles are consolidated in a single ledger
+All transaction data are posted to it
8. Concepts in management accounting: (Các khái niệm trong kế toán quản
trị)
-Cost center:
● Absorbs costs
● Can be associated with a department
● Is similar to a cost object
● Is associated with locations where costs are incurred (Liên kết với các địa điểm
phát sinh chi phí)

-Cost objects
9. Asset accounting:
- Tangible assets (Tài sản hữu hình)
- Intangible assets (Tài sản vô hình)
- The most common transactions types are acquisiton (Mua lại), depreciation
(Khấu hao) and retirement (Thanh lý)
NOTE: An organization can: tangible asset, intangible asset, Financial

10. Reporting: Reporting in financial accounting is broadly divided into which of

the following two categories: Displaying account information & Generating
financial statements

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10.1 Account Information

10.2 Asset Explorer
10.3 Financial statements:
- report data needed to meet legal and regulatory requirements. (đáp ứng các yêu
cầu pháp lý & các quy định)
- Can be generated from either the operative chart of accounts or the
country-specific chart of accounts.

CHAPTER 4: THE PROCUREMENT PROCESS - QUY TRÌNH MUA

● Mỗi bộ phận có nhiệm vụ riêng biệt:

EX: Accounting: Receive invoice & send payment
● Bước đầu tiên của quy trình mua là thuộc bên bộ phận nhà kho: Create
Purchase Requisition ( Tạo yêu cầu mua hàng), NẾU ĐỀ HỎI NHẬN
(RECEIVE) THÌ LÀ PURCHASING
● Bước cuối của quy trình mua là Payment (Thanh Toán)
NOTE:

● Purchase requisition: (WAREHOUSE DEPARTMENT)

+Document identifies the material needed, the quantity needed, and the date it
is needed.
+First created:
*Quantity of material requested
*Requested delivery date

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● Purchase order: (PURCHASING DEPARTMENT)

+An agreement to purchase
+Only document created by the purchasing department.
+First created:
*Quantity of material requested
*Requested delivery date
*Prices of the material ordered
*Purchase order number
+Price/ Cost, F.O.B Point, Quantity
● Packing list: Weight, quantity, ship date

● Goods receipt document: Verifies that specified goods have been received.
● Do not have a financial impact:
*Create purchase requisition
*Receive quotation from vendor
*Create and send purchase order
(KEY WORD: Loại shipment và payment)
● Document types is not utilized during the Purchasing process: Picking
document

● The only document that the quantity of the materials is not relevant: Payment

1. Organizational Data
Client
Company code (CC)

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Plant
Storage location (S Loc)
Purchasing organization (P Org)
Purchasing group
=> 3 CÁI IN ĐẬM LÀ THÊM VÀO DỮ LIỆU TỔ CHỨC LIÊN QUAN ĐẾN
VIỆC MUA.
2. Storage location:
● are places within a plant where materials are kept until they are needed.
● must be assigned to a plant
● A plant can have multiple storage locations, each of which is designated
for different purposes
● A client can have more than one storage location.

3. Purchasing organization:is the unit within an enterprise that performs

strategic activities related to purchasing for one or more plants.
Data for source determination are obtained from:
● Purchase infor records
● A source list
● Contracts and agreements
3.1. Chức năng của nó:
Evaluate and identify vendor (Đánh giá & xác định nhà cung cấp)
Negotiate contract & agreement, pricing, other terms (Đàm phán hợp đồng & thỏa
thuận…)
3.2 Three models:
-Enterprise level
-Company level
-Plant level (Ex: Cross plant)

3.2.1 Enterprise - Level Purchasing Organization: aslo known as the cross company
code purchasing organization, is the most centralized model. ( Tổ chức mua công ty
con và là mô hình tập trung nhất)
NOTE:

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Tập trung nhất: Enterprise

Không tập trung: Plant
3.2.2 Company - Level Purchasing Organization: also know as the cross - plant
model, a single purchasing organization is responsible for multiple plants in one
company code. (Tổ chức mua hàng duy nhất chịu trách nhiệm cho nhiều nhà máy
trong cùng một công ty con)
3.2.3 Plant - Level Purchasing Organization:
-Is the most decentralized
-aslo known as a plant - specific purchasing organization, in which each plant has
its own purchasing organization. (Tổ chức thu mua chuyên biệt trong đó mỗi nhà
máy có tổ chức thu mua riêng.
3.2.4 Reference Purchasing Organization
4. PURCHASING GROUP: (Mua hàng theo nhóm)
-is an individual or group of individuals who are responsible for purchashing
activities for a material or a group of materials.
→ These activities include:
● Planning
● Creating purchasing requisitions
● Requesting quotations from vendors
● Creating & monitoring purchasing orders
NOTE: NOT NEGOTIATING vì nếu có chắc loạn lun quá vì ở đây là mỗi cá nhân.
- A purchase order (PO)
+is a formal communication to a vendor that represents a commitment to
purchase the indicated materials under the stated terms.
+A purchase order can be created with reference to: Purchase order,
Purchase Requisition, RFQ.

- A purchase order SENT TO vendor or plant

5. MASTER DATA
-The 4 master data types that are relevant to the purchasing process:

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● Material master
● Vendor master (Vendor info records)
● Purchasing infor records
● Conditions
5.1 Material Master
-Recall the basic data include: material number, description, and weight
-In addition to basic data, the views relevant to purchasing are financial accounting,
purchasing, and plant data/ storage.
5.1.1 Financial Accounting Data
-Methods of valuing materials:
● Standard price
● Moving (Average) price
5.1.2 Purchasing Data
The key data in the purchasing view are the purchasing group, the goods receipt
processing time, and the delivery tolenrances
5.1.3 Plant Data/ Storage
5.2 Vendor Master
-Vendor master data include the data needed to conduct business with a vendor and to
execute transactions related to the purchasing process
-Data in the vendor master are grouped into 3 segments:
● General data
● Accounting data
● Purchasing data

General Data (Client) Accounting Data (Company Purchasing Data (Purchasing

code) organization)

● Name ● Bank information ● Partner function (Chức

● Address ● Reconciliation account năng đối tác
● Communication ● Payment terms and ● Terms
(phone/ tax) methods (Điều
● Search term

NOTE: Accounting Data và Purchasing Data luôn có hạn chế, chỉ có General
Data ko có hạn chế.

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5.3 Purchasing Infor Records: is an intersection or a combination of material and

vendor data

=> Purchase order include:

● Purchasing infor record
● Material master
● Vendor master

5.4 Conditions (Quy định): They are used to determine the appropriate prices,
discounts, taxes, freight (vận chuyển), and so on for the materials.
5.5 Item Categories: (Loại hàng hóa)
-Defines the process steps used to procure the item
-Catetogories:

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Standard Subcontracting Consignment Service Stock tranfer Third party

(Thầu phụ) (Ký gửi) (Dịch vụ) (Vận chuyển order (Bên thứ
hàng hóa) 3)

-most -Sends materials to -No invoice -do not -No invoice and -the vendor ships
common vendor receipt step involve payment steps directly to a
receiving customer.
=> Finished product -Pays the materials
received (Nhận vendor only -No goods receipt
thành phẩm) when its uses (Không nhận
or sells hàng)
materials
-

5.6 Account Determination: (Thiết lập kế toán cơ bản)

-Consumable materials: (Vật tư tiêu hao): Materials that are acquired to be used
within the organization
-Account assignment category:
● Asset
● Order
● Cost center
● Sales order
● Project
-Material types:
● Consumable material
● Raw material
● Packaging
● Not - valuated material

5.7 Stock type or status:

-Stock types or statuses that determine the usability of materials. (usability: Khả năng
use)
● Unrestricted use—as the name implies—can be used in any manner that
management feels will benefit the enterprise
● In quality inspection or blocked stock can be withdrawn only for sampling or
for scrap.

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● When materials are being moved from one plant to another, they are classified
as stock in transit.
5.8 Requirements Determination: (Xác định yêu cầu)
-Organizational data are required when creating a purchase requisition:
● Company code
● Purchasing organization
● Purchasing group

5.9 Source of supply determination: (Xác định nguồn cung cấp)

-The company selects a vendor from a list of potential suppliers called a source list
(Danh sách nguồn cung cấp)
- Converting a purchase requisition into a purchase order:
● Request for quotation
● Quotation
NOTE: Purchase order có price

5.10 Order Processing

-Organizational data are required when creating a purchase order = TRIGGER
= TRANSACTION DOCUMENTS (PURCHASE)
Purchase Requisition
RFQ
Quotation
Purchase order

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NOTE: Nếu là Purchase requisition ở dạng kết quả thì phải có chữ update

Header Items (detail)

● Purchase order number ● Material

● Purchase order data ● Order quantity
● Payment terms ● Delivery date
● Vendor ● Price
● Currency

=> Purchase order

Header: Các chứng từ được khai báo ở phần đầu
EX: Payment terms are declared on what document? (Thời hạn thanh toán được khai
báo trên chứng từ nào?)

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→ Purchase order
5.11 Goods receipt
-G/L accounts are impacted by the goods receipt step of the procurement process:
● Goods receipt / invoice receipt account
● Inventory account

-G/L accounts are impacted by the invoice verification step of the procurement
process:
● Accounts payable
● Goods receipt / invoice receipt account
● Vendor account

-Consequences of the goods receipt step in the procurement process:

● A material document is created
● An accounting document is created
● The purchase order history is updated
● The material master is updated

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5.12 Invoice Verification: (Xác minh hóa đơn)

-The most common method of invoice verification is a three - way match (Between
the purchase order/ the goods receipts or delivery document/ invoice).
@Note: A three - way match: Đối sánh 3 chiều → Nếu 3 dữ liệu này khớp với
nhau thì tiến hành thanh toán

-Consequences of the invoice verification step of the procurement process:

An accounting document is created
The purchase order history is updated
G/L accounts are updated

-Data are needed for invoice verification:

Purchase order
Material document
Invoice
User input

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5.12 Payment processing:

Integration between vendor master data & financial accounting: Reconciliation
accounting

Task → Keyword: Select, Calculate, Post, Print

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6. Purchasing information systems (Hệ thống thông tin mua hàng): is one of
the components of the logistics information system. (Một trong những thành
phần của hệ thống thông tin vận chuyển).
7. Goods movement:
-A process step that results in a change in stock results:
-A goods receipt cannot be accomplished without a movement type.

Goods receipt Goods issue Stock transfer Transfer posting

is used to move -A transfer posting may or

goods from one may not involve the physical
location to another movement of materials from
within the one location to another.
organization

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HEADER ITEMS (DETAIL)

● Document number ● Quantity

● Created by ● Material
● Date ● Location
● Reference ● Movement type
● Transaction code ● Other data

=> Structure of a Material Document.

Key documents:
Material documents
Fl documents
CO documents
Purchase order
Invoice

8. Reporting:
Standard reporting tools in the transaction system are used to generate which of the
following?: Work list, Online list

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CHAPTER 5: THE FULFILLMENT PROCESS

NOTE:
● Key word: Cho mẫu câu hỏi “In the fulfillment process, which department
prepares and sends ……?”
→If: +Shipment → Warehouse
+Invoice → Accouting
+Quotation → Sales

1. Organizational Data:
These are client, company code, sales area, plant, storage location, shipping
point (Điểm giao hàng), and credit control area (Khu vực kiểm soát tín dụng)
A sales area is a combination of three other organizational elements—sales
organization, distribution channel, and division
NOTE:
Phân biệt unique

1.1 Sales Organization

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1.2 Distribution Channel: (Kênh phân phối)

● is the means by which a company delivers its goods and services to its
customers.
● Typical channels are: wholesale, retail and online (Internet sales)
Wholesale:
It does not include sales taxes in calculating prices
It requires a minimum volume of purchase
It offers volume discounts
It may designate a specific plant or plants from which deliveries are made

1.3 Division:
● Most companies consolidate materials and services with similar characteristics
within a unit known as a division.
● Typically, each division is associated with a company’s product line.
1.4 Sales Area
1.5 Plant:
Delivering plant is a facility from which the company delivers products and services
to its customers.
Example: A manufacturing facility, An office building, A storage facility.
1.6 Shipping Point (Điểm vận chuyển)
A shipping point is a location in a plant from which outbound deliveries are shipped.
It can be a physical location (địa điểm thực tế), such as:
● a loading dock (Bến tàu)
● a rail depot (Kho đường sắt)
● a mail room (Phòng văn thư)
● A designated group of employees (Một nhóm nhân viên được chỉ định)

1.7 Credit Control Area:

2. MASTER DATA
2.1 Material Master:

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● The key organizational elements in fulfillment for which material master data
are defined are client, sales organization, distribution channel, and plant.
● The three views relevant to fulfi llment are basic data, sales organization
data, and sales plant data.
● Sales units such as: cartons, barrels, cases, crates, pallets, containers.

2.2 Customer Master:

● The data in the customer master are divided into three segments— general
data, accounting data, and sales area data.
● Departments in an organization are responsible for data in a customer master:
+Accounting
+Sales
● Customers can play different roles or partner functions in the fulfillment
process:
+ Sold-to party
+ Bill-to party
+ Ship-to party
+Payer

SHIPPING
Data:

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INTEGRATION WITH OTHER PROCESSES:

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PRICING CONDITIONS

Pricing conditions are master data that companies use to determine the selling prices
of their products.

OUTPUT CONDITIONS

A variety of outputs that are generated during the fulfillment process, such as quotations,
confirmations, and invoices, must be communicated to customers. The data needed to
perform this task are included in output conditions: output type, transmission medium,
transmission time

***
NOTE CHỊ THƯ XUKI
1. Master data: là các danh mục giúp nhất quán các thông tin sẽ được dùng đi
dùng lại trong các giao dịch và áp dụng trên phạm vi toàn công ty/ doanh nghiệp/ tổ
chức. Ví dụ:
● Danh mục khách hàng
● Thông tin tên công ty, địa chỉ,…
● Thông tin về hàng hóa, vật tư
● Các địa điểm kinh doanh, công ty con, nhà xưởng,…
● Material Master Data

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Đây là một trong các thông tin quan trọng về nguyên vật liệu của doanh nghiệp. Dữ
liệu này gồm các thông tin về nguyên vật liệu công ty có thể đặt hàng, sản xuất, lưu
trữ hay bán.
Mỗi bộ phận lại làm việc trên một số loại nguyên vật liệu nhất định.
● Vendor Master Data
Vendor master data gồm các thông tin về các đối tác mà công ty mua hàng hoặc bán
hàng.
Một bản ghi về thông tin của vendor gồm một số thông tin chính như: Tên, địa chỉ,
SĐT, …
Thông tin về Vendor master data được chia thành 3 nhóm: General data, accounting
data và Purchasing data
2. Transaction Data là dạng dữ liệu động, được sử dụng bởi các phòng ban cụ
thể và liên quan đến các giao dịch của doanh nghiệp. 
Qui trình bán hàng order-to-cash tạo ra các dữ liệu về: báo giá (quotation), hóa đơn
gửi cho khách hàng (invoice), biên nhận thanh toán (confirmation of payment),
material document
3. Organizational data:
Bộ phận bán hàng (sales organization) có mã là UE00 được giao phụ trách việc bán
hàng tại khu vực bán hàng (sales area) X, phụ trách bán phân khúc sản phẩm
(Division channel) Y có kênh phân phối (Division channel) Z. Client, company
code, plant, storage location
4. Tên quy trình
Procure-to-pay process/ Requisition-to-pay process – Quy trình mua hàng, thanh
toán (Procurement process)
Order-to-cash process- Quy trình bán hàng (Fulfillment process)
Make To Order – Sản Xuất Theo Đơn Đặt Hàng
Make To Stock – Sản Xuất Để Tồn Kho
5. Kiểm tra hàng tồn kho hiện tại dùng MMBE
Kiểm tra hàng tồn kho tương lai dùng MD04
Tạo sales order mới dùng VA01
Tạo một KH mới dùng VD01
Tạo một vật tư mới dùng MM01
Tạo một outbound delivery document dùng VL01N
Tạo một customer inquiry dùng VA11
Tạo một quotation dùng VA21

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