Requirements related to implementation such as delivery, installation, training, custom modifications, post-training support, maintenance. This section also requires suppliers to list existing customers in the same business area as the business is operating.
Price list:
Enterprises request suppliers to provide quotations. It should be noted that at this stage, when suppliers have not thoroughly surveyed the requirements of the enterprise, it is difficult to answer the price of the implementation part and can only provide the price of the software itself. Therefore, enterprises must reserve a cost for the implementation part, the price is from one to two times the price of the software for small and medium enterprises, and from three to five times the price of the software for large enterprises.
Step 4: Build test examples
After selecting two to three suppliers based on the bidding documents, we must build test examples to more specifically examine the capabilities of each software. Test examples should be built based on a closed business process and can involve many business operations, the purpose is to test the software on data processing rather than functions. Test examples do not stop at accounting processes but also at software system management processes, technology, and decision support processes.
Step 5: Choose a supplier
After each presentation by each supplier, the business must immediately make a product evaluation table to compare with other products.
The next step is to check with each supplier’s customers. This is very important and can be done by phone or by visiting them in person. You cannot rely solely on the customer list provided by the supplier.
We have to ask these customers directly how they use the product. The questions that need to be prepared are usually:
- What is the best part of this accounting software? What is not good?
request?
- Do the functions x, y, z meet the requirements?
- How does the supplier support? How long does it take to get support after purchase?
Got a notification? Was the support specialist responsive?
- When applying the program, do I need to upgrade the hardware?...
Based on the evaluation and testing tables at customers, we can choose the supplier that best suits the business's requirements.
Summary: To be successful in choosing software to mechanize or upgrade accounting work, whether our business is a small and medium enterprise or a large enterprise, we must have the right perspective so that equipping software is not a problem of damage to assets and people and the goal is to achieve high efficiency in providing useful information for management.
3.2.3 Accounting information encoding design solution
3.2.3.1 Requirements for encoding accounting information
Designing an accounting information encoding system, one of the seemingly simple but actually quite complicated tasks, occupies an important position in processing accounting data on computers, which is the work of encoding information on the computer. Encoding accounting information on computers scientifically helps managers access data quickly and easily, helping to avoid confusion due to the identical managed information objects in terms of data and names; for example, we often encounter many documents with the same content, the same amount and identical provisions in transactions.
daily economic activities. Coding accounting information also helps us to distinguish and organize separate, clear and scientific accounting tasks such as short-term assets, long-term assets, liabilities, equity, etc., creating the best convenience in synthesizing, classifying, checking, comparing and making accounting reports. On the other hand, through information coding, data retrieval will be difficult and slow if we do not know the information code.
Therefore, the requirements for encoding accounting information are as follows:
In order for information coding to be scientific, facilitating data management, data updating and especially information retrieval, the requirements of the designed code must ensure factors such as: no redundancy, recall, easy to add and consistency in the coded objects.
(1) No redundancy:
This requirement requires determining how many types of management scope there are, and how many objects each type has. Therefore, to determine the length of the code, we must classify the objects. For example, managing customer debt requires classifying debt types such as: domestic debt, foreign debt, internal debt, and the object is a specific customer. Managing inventory requires classifying product lines: electrical appliances, textiles, plastics, agricultural products, food, etc., with the object being a specific item. Based on this classification, we determine how many characters are appropriate for the code length.
(2) Reminder:
Encoding is a series of abbreviations, especially for large-scale production and business units with frequent and frequent economic transactions, so the code design must be memorable to help people remember easily. This will help information retrieval be convenient and quick. Want to
So the data encoded to be put into the machine must follow a certain logic and rules as required by the software.
(3) Easy to add:
When designing the width of the code set, it is required that the code set be long enough so that any new occurrences can be added to the code set. This prevents the problem of “code saturation”, that is, the code set cannot contain enough information when the inventory or customer volume increases unexpectedly in the future.
(4) Consistency:
When designing data entry control for customer or inventory names, account names, etc., it is necessary to unify a name, because an item with many names will certainly cause confusion in coding, updating and retrieving data. Especially when the code set is large, about several million records, then an item or customer with many names will lead to many codes for that object and thus there will be many results for the same managed object, and all results will be incorrect.
3.2.3.2 Design solution to encode some basic accounting information
Encoding information on computers is very diverse, depending on the nature, characteristics and uses of each type of economic transaction that arises, they need to be set up with their own appropriate code set. Here, the topic introduces the design of some of the most basic accounting codes that are required in the computerized accounting encoding work of any type of accounting transaction.
(1) Document code set:
This is the most familiar code for accountants. In principle, encoding information on a computer is not much different from encoding it manually. However, there are some differences with the way
Document coding, usually consists of three parts: document number, document creation time, document classification symbol.
- Document number: Is the ascending order number of the document;
- Time of document creation (month and year): record the month or year the transaction occurred;
- Document classification symbols: Usually symbolized by the first letters of the document type; for example, payment vouchers are recorded as PC, receipt vouchers are recorded as PT, warehouse receipt vouchers are recorded as NK, warehouse delivery vouchers are recorded as XK, cost transfer vouchers are recorded as KZ, asset depreciation is recorded as KH... This also satisfies the requirement for recall when accessing encrypted information;
In addition, when retrieving data, the software can base on the number of encrypted documents to arrange and classify according to the time and nature of the arising economic transactions (PC, PT, PN, PX, KZ, KH, ...) to satisfy the requirements of the manager;
(2) Customer code:
This is a very important and frequently used code set, serving the requirement of detailed management of customer debts. The customer objects encoded here include: debts with people outside the enterprise, debts within the enterprise. Depending on the purpose and management requirements, enterprises can build a code set to manage debts according to the following characteristics:
- General debt management is performed for all customers, or we can call it a general debt book by customer. Data is usually retrieved at the end of the accounting period, to determine the amount of debt receivable and payable of each customer for each debt that the business is managing;
- Customer debt details managed over time, this section is designed to track individual debt for a customer as a detailed book of transaction debt from the time it arises to the end. Helps to conveniently track and
Reconcile accounts receivable on a regular basis. Information can be retrieved throughout the period of debt generation up to the time of retrieval, or during any particular period of the debt;
To make it easy to remember when updating and retrieving information about customer debt, the customer code set will be built according to the following method:
+ The code includes a number of characters whose length is built according to the requirements of the enterprise's management scale. The first character represents the type of customer debt being monitored, for example, we can set number 1 as the type of domestic customer debt, number 2 for the type of foreign debt and number 3 for the type of internal debt. The second character represents the customer's initials. The remaining characters are used to indicate the order of customers with the same initials.
For example: The customer is Vietnam Dairy Products Joint Stock Company, the customer code consists of the following 5 characters: 2S040 , in which:
The first digit: "1" is the number of domestic customers; The second digit: "S" is the abbreviation of Vietnam Milk;
The following three digits: "040" is the domestic customer order, the 40th has the abbreviation "S";
Through the above code design, when reading the code of a customer, we can immediately visualize the object being managed.
(3) Inventory code set:
When designing an inventory code set, it must be ensured that when reading any code, the user can visualize what type of inventory it is, what group it belongs to, where it is located, etc.
The way to build an inventory code set is similar to the customer code but is more detailed, so it requires more code characters. Here are some suggestions on how to build an inventory code set:
+ First, we use the first letter character to indicate the warehouse code for the inventory, the next 2 letters to group the inventory, the next 2 characters are the abbreviation of the inventory, the last 4 characters represent the registration number of that inventory:
For example: XTPAM0001, in which:
"X" refers to the material being in warehouse X; "TP" refers to finished goods in inventory;
"AM" inventory item has a mnemonic name of Amoxciline; "0001" inventory order number.
(4) Accounting system code:
In Vietnam, it is usually built based on the accounting system issued by the Ministry of Finance. This code is quite important, so the topic will be presented in detail in section 3.2.3.3.
3.2.3.3 Solution for designing accounting system code
The most basic part of an accounting software is the coding system and designing a reasonable coding system is the foundation for entering accurate input information, ensuring sufficient information. In the coding system, the account code is the most important, it can be considered the heart of the whole system. Thanks to the coded accounts (111, 112, 113, ...) all data generated from details to summary are stored for retrieval and reporting. When building a database for accounting software, the following basic elements must be designed:
- Design of account number length:
The most reasonable is 15 digits (used for both letters and numbers), the first 4 characters are the account number according to the accounting regime used for both level 1 and level 2 accounts; the remaining 11 characters are the management code, used to open details according to management requirements. For example:
1
2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | |
X | X | X | X | X | X | X | X | X | X | X | X | X | X | X |
Account Number | Management Code (QL) | |||||||||||||
Level 1 Account | 2 | QL Code 1 | QL Code 2 | QL Code 3 | ||||||||||
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For example:
Account number
Management Code (QL) | Account Name | ||||
Level 1 account | Secondary school | QL 1 | QL 2 | QL 3 | |
621 | Direct material cost | ||||
6211 | CCC | Main raw material cost | |||
6211 | CCC | 0001 | Cost of main raw materials according to standard cost | ||
6211 | CCC | 0001 | 0001 | Main raw material cost by price standard form – product A | |
6211 | CCC | 0001 | 0002 | Main raw material cost according to standard cost price – product B | |
6211 | DDD | 0001 | Difference in raw material cost quantity Actual vs. Standard Mid-Level Material | ||
6211 | DDD | 0002 | Difference in actual and standard purchase price of raw materials level | ||
6211 | DDD | 0003 | Exchange rate difference between actual purchase rate and standard rate - raw materials | ||
- Account classification design:
Different from the classification by management object (asset accounts, capital accounts, etc.) in accounting software to facilitate the preparation and printing of reports, accounting accounts are classified as follows:
+ Accounts in the Balance Sheet:
These are accounts that have a balance at the end of the period, either on the Debit or Credit side; or on both sides (ambiguous). This type of account is also known as a Balance Sheet account.