1, Noi dung chinh eua khoa luan la phan tich hieu qua boat dong kinh doanheua Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho bao gotn: phan tichtinh hinh doanh thu, chi phi, loi nhuan
Trang 1KHOA KINH TE
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PHAN TICH HIEU QUA HOAT DONG
VAT LIEU XAY DU*NG MOTILEN CAN THO
GIAIDOAN 2009-2011
LE X U A N NHI
CHUY'EN NGA.NH: KE TOAN
Giang vieo hiring din: TS DU'ONG BANG KHOA
NG6 Till MY NGOC
Him Giang, thdng 7 nam 2012
Trang 2LOl CAM TA
Trong snot thai gian hoc tap tat truxmg Dai Hoc V6 Trading loan, ben canhsir no lire hoc tap eua ban than em, con co sir chi bao tan tinh ciia cac [nay Co.Tuy chung em la khoa hoc cfau ticn cua trtrdng nhirng Thay Co da tao dieu kiencho chung em co dieu kien hoc tap tot nhat de phat hoy kha nang cua minh
Era xin chan thanh cam on Ban Giarn I lieu truxmg da tao dieu kien thuan loi cho
chung cm hoc tap: xin cam on cac Tliay Co cac khoa dac biet la Thay Co Khoa
Kinh t.e da tao dieu kien cho chung em co nhirng kien thire quy ban de co nentang vuTig chae cho chung em vao dm sau nay
Em ciing xin gui loi cam on dim loan the can hen nhan vien trong Cong ty
Co Phan Vat Lieu Xay Dirng Motilen Can T1k? da tan tinh ho fro va chi hao cho
em: em;xin chan thanh cam an Thay Duong Dang Khoa va Co Ngo Thi My
N«oc da hurcVna dan tan tinh de em co the hoan thanh tot hai luan cua minh.
Tuy nhien, do thai gian dure tap va kien thtrc cua em con ban die nenkhong tranh khoi nhirng thieu sot em rat mong nhan dirge su dong gop eua quyThay Co va cac ban de de tai eua em dirge hoan chinh hon
Em xin kinh chuc Quy Thay Co loan the can bo eong nhan vien Cong tydoi dao sue khoc, gat hai dirge nhieu thanh eong va ngay cang phat trien
Em xin trail trone cam on!
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Si nil vien thtrc hien
Le Xuan Nhi
SVT ,e Xuan Nhi
Trang 3LOI CAM DO,
Brn earn doan de tai nay la do chinh em thirc hien, cac so lieu thu thap vaket qua phan tich trona; de tai la trims; thirc de tai khons? trune vol bat kv de tai nahien ciru khoa hoc nao.
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Sinli vien thirc hien
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Trang 4NHAN XET CUA GIAO VIEN HlfONG DA
GVIID: TS Duong Dang Khoa
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Ngay 25 ihdng 07 nam 20 L
Giao vien hiron2 dan
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Trang 5TOM TAT
Khoa luan "Phan tich hieu qua hoat c$(mg kinh doanh tai Cong ty Co
Phan Mai Lien Xay Dirng Motilen Can Thtr giai (loan 2009 ~~ 2011" dirge
nghien eiru dura iren cac so lieu thirc te phat sinh tai Cong ty Co Phan Vat Lieu
Xay Dung Motilen Can Tho qua ba nam 2009, 2010 va nam 20! 1,
Noi dung chinh eua khoa luan la phan tich hieu qua boat dong kinh doanheua Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho bao gotn: phan tichtinh hinh doanh thu, chi phi, loi nhuan va cac ty so tai chinh ehu yen cua eong tytrong ba nam 2009 •••• 201 L Tir do de ra cac giai phap giup eong ty nang cao hieuqua boat dong kinh doanh cua eong ty trong thoi gian nit
Qua phan tich cho thay tinh hinh boat dong kinh doanh cua eong ty tuang doi tot doanh thu 6Bu tang qua cac nam Tinh hinh tai san eua eong ty luon dirge
quan ly chat ehe Kha nang thanli toan chung cua eong ty luon dam bao, Bencanh do eong ty van con ton tai mot so mat han ehe nhir tinh hinh bao quan hanghoa eua eong ty chira dirge hop ly van con tinh trang hang ban hi tra lai ehu ycu
la hang; hi be hoac kern pham chat Kha nang thanh toan nhanh cua eong ty van
con map.
Dira vao tinh hinh boat dong kinh doanh eua eong ty co trie de xuat mot so
giai phap nham nang cao hieu qua kinh doanh eua eong ty trong thoi gian toi:
- Quan ly tot khau hao quan hang hoa nhir: rut ngan thoi gian mua hang
hoa san pham cua eong ty tranh de va chain manh ,
- Ve tieu thu: mo rong mang liroi ban hang ra cac tinh ngoai Dong BangSong Cum Long, khuyen khich khach hang mua hang hang cac chirong trinhkhuyen man tri an khach hang
~ Kieni soat tot chi phi nhat la chi phi dau vao eua eong ty nham tranh tinh
trang sir dung khong hieu qua chi phi
- Tang kha nang thanh loan nhanh va thanh toan ngay de nang cao kha nang
thanh toan eua cons tv va tao uv tin cho eong; tv.
GVHD: TS Duong Dang Khoa
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Trang 6MUC LUC
L0ICAMTA , „ ,„.,.,.„ „ „„„.„ „ ,
L0I CAM DOAN
NHAN XET CUA GIAO VIEN HllttNG DAN TOM TAT DANH MUG BIEU BANG
DANHMUC HINH
DANH MUC Tli' VIET TAT ,.,., ,, ,, , ,, ,,
PHAN MO BAU
iv
• viii
,.,,.»,,.,, „ „Jx: I L Dai van de lighten cini,, ,, ,,.,, ,, ,, , ,, ,, , , , , , , , , , , « »« 1
Ll.l Sir can thiet nghien eiru I LL2 Can cur khoa hoc va thirc tien I 2 Muc tieu nghien cihi 2 1.2.1, Muc tieu chung 2
1.2.2 Muc tieu eu the ,,,.,, ,, ,,.,,,.,, ,,.,., ,2
3 Can hoi nghien cini,.„.,.„,.„ „.„ ,, ,, ,.,., ,,.„ , , ,,., , , , , , « , ,2
4 Pham vi n^liien ciiu,».,.,»»,,,.,, ,, , ,, ,, ,,.,, ,, ,, ,, , , ,« ,.,»,.,, , , ,, , 3
1.4.1; Khong gian , , 3
1.4.2, Thoi gian 3
1.4.3 Noi dung nghien eiru 3 5 Lir(/€ khao tai lieu c6 lien quan den de tai nghien eiru 3
1.5.1 Liroc khao tai lieu 1 3 I 1 A / ,uoc khao tai lieu 2 ,.,, , ,, , ,, ,, 3
HAN|NOI DUNG „ „.„ „ „ „ „ „.5
'I1I/0NG I , ,5
HU'ONG PHAP LUAN VA PHU'ONG PHAP NGHIEN ClfU ,, ,, , , , 5
I Pliu'o'ii*3' piiap In a it»,.,., ,,, , ,, ,, , ,, ,, ,, ,, , ,, ,, , , ,, , ,.,.,.,,« ,, ,« ,5
l.l.i Cac khai niem lien quan den tieu thu 5 LLL.L Thanh pham 5
LI 1.2 Cac phuxmg thirc tieu thu « ;., , , , ,.«., , , 7
1.1.2 Co so ly luan vc phan tich boat dong kinh doanh 8
1 L2.L Khai niem phan tich boat dong kinh doanh , 8
2.2 Vai tro eua phan tich boat dong kinh doanh 8 2.3 Noi dung cua phan tich hoat dong kinh doanh 9
2.4 Phan loai eong tae phan tich hoat dong kinh doanh , 9
2.5 Yen can eiia eong tae phan tich 10
2.6 Nhiem vu cua phan tich hoat dong kinh doanh 10
2.7 Doi tirong cua phan tich hoat dong kinh doanh 10
1.1.2.8 Phan tich ket qua kinh doanh 10 iVHD: TS Duong Dang Khoa
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SVTTii Le Xuan Nhi
Trang 72.1.1
I.2.1) Phan tich chi phi hoal dong kinh doanh P
.3.1 Toe do kru enliven von kinh doanh 17
1.! 3,2 Phan tich kha nang thanh loan cua doanh nghiep 20
1,1,3.3 Phan tich cac ly so lg\ nhuan , -, ,, ,, , , , , ,, ,, ,, ,.22
L Phircmg phap nghien cu*n 23
2.2.L Phirong phap thu thap so lieu, 23 ! "> 1 Phirong phap phan tich so lieuD fOING 2 d QUAT YE CONG TY CO PHAN VAT LIEU riLENCANTHO 24
Khai quat ve Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho* 24
LL So krpc ve Cong ty 24
1.2 Lieh sir hinh thanh va phat trien cua Cong ty 24 1.3 Djnh hirong phat trien 25 1.4 Co eau to chuc boat dong eua eong ty , ,.26 2.1.4.1 So do to chuc bo may quan ly ,,.26 2.1.4.2, Churc nang, nhiem vu cua cac phong ban , ,, , , ,, ,,26
2.1,5 Dac diem to chire ke toan eua Cong ty ,,,.28
2d 5.1 Dac diem to chuc bo may ke toan ,.,, ,, ,,., ,, ,, , , ,, 28
2.1.5.2 Che do ke toan ap dung 29
CHU<0NG3 , „,.„ „ „.„ „ „.„ „ 32
PHANJTICH HIEU QUA BOAT BONG KINH DOANH CUA CONG TY CO PHAN VAT LIEU XAY Dt/NG MOTILEN CAN THO QUA GIAI DOAN 2CICI9 ~ 2011 32
3.1 Phan tich tinh hinh doanh thu » »».»»*.».,.»,„.,.».,., » ,,,.,».»,» „ ,, 32
3.2, Phan tich tinh hinh chi phi 34
3.3 Phan tich tinh hinh loi nhuan, 3?
3.4, Phan tich cac ty so tai chinh 39
3.4.1, Phan tich toe dp luan chuyen von kinh doanh 39 3.4.1.1 Chi tieu luan chuyen long tai san 39 3.4.1.2 Chi tieu luan chuyen von ehu soviuru 41 3.4.1.3 Chi tieu luan chuyen von co djnh 42
3;.4.1,4 Chi tieu luan chuyen cua tai san ngan han 44
3.4.1.5 Chi tieu toe do quay cua hang ton kho , 45
3.4.1.6 Chi tieu so vong quay cac khoan phai thu , , , , ,47
3.4.2, Phan tich kha nang thanh toan eua eong ty , 48 3.4.1.1 Phan tich tinh hinh eong no cua doanh nghiep 48
3.4.2.2 Phan tich kha nang thanh toan cua eong ty ,.,.,,,., ,, ,,.,, ,, , , ,51
GVHD; TS, Duong Dang Khoa
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Trang 83.4,2,3 Phan tich ty suat loi nhuan cua eong ty ^4
C^I-illVTNr1 A « » *« »«.«♦.»• «•**«•.««•»»*»»»•>"•••«» 56
PHAP NANG CAO HIEU QUA HOAT DONG KINH DOANH
TY CO PHAN VAT LIEU XAY DU'NG MOTILEN CAN THO 56
4.2 Giai phap tang hieu qua kinh doanh 57
4.2.2 Doi vdi von iuu dong va von co djnh cua eong ty 57
4.2.3 Doi vol tinh hinh tieu thu va chi phi cua eong ty , , , >8
UWT 1 liAN VA KIFN NGHI ., „ , * « « ♦.♦« ««.•*«•• 60
GVIID: TS Duong Dang Khoa
Ni>6 Thi My Ngoc
Trang 9DANH MliC BIEU BANG
Bang 3.1; Doanh thu eua eong ty Motilen giai doan 2009 - 2011 ,, 32
Bans: 3.2: Chenh lech doanh thu eua eong tv Motilen giai doan 2009 - 2011 32
Bane 3.3: Chi phi cua con a tv Motilen suai doan 2009 2011 34
Bang 3.4: Chenh lech chi phi cua eong ty Motilen giai doan 2009 - 2011 35 Bang 3.5: Tinh hinh lai nhuan cua eong ty Motilen giai doan 2009 2011 37 Bang 3.6: Chenh lech loi nhuan eua eong ty Motilen giai doan 2009 2010 37 Bang 3.7: Vong quay tong tai san eua eong ty Motilen giai doan 2009 2011 39
Bang 3.8: Chenh lech dn tieu luan chuyen tai san eiia eong ty Motilen trong giai
Bang 3.9: Tinh hinh luan chuyen von ehu so huu cua eong ty Motilen trong giai
Bang 3:10: Chenh lech cua chi tieu luan chuyen von ehu so huu cua eong ty
Bang 3.11: Tinh hinh luan chuyen von co djnh cua eong ty Motilen giai doan
Bang 3.19 Tinh hinh eong no cua eong ty Motilen giai doan 2009 20.11 48
Bang 3.20: Chenh lech eong my eha eong ty Motilen giai doan 2009 -2011 49
Bang 3.21: Kha nang thanh loan cua eong ty Motilen giai doan 2009 ••- 2011 51 Bang 3.22; Chenh lech kha nang thanh toan eua eong ty Motilen giai doan 2009
Bang 3.23: Tinh hinh ty suit loi nhuan eua eong ty Motilen trong giai doan 2009
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Ngo Thi My Ngoc
Trang 10DANH MUCH IN I
tinh 2.1: So do co can quan ly eua eong ty
Hinh 2.
Motilen
L So do bach toan ke toan cua eong ty Co Phan Vat Lieu Xay Dung
Hinh 3,1 Do thi bieu dien doanh thu chi phi va loi nhuan
Ngo Thi My Ngoc
Trang 11)ANH MUC TU' VIET TAT
Thue GTGT: thue gia trj gia tang
Thue TNDN: thue thu nhap doanh nghiep
TK: tai khoan
tr.: trang
TSCD: tai san co djnh
VCSH: von ehu so hfru
Zsp: gia thanh san pham
TSLD: tai san km dona
HTK: hang ton kho
•ITS: long tai san
LDBQ; Luu dong binh quan
BHXH: Bao hiem xa hoi
BTIYT: Bao hiem y te
K.PCD: Kinh phi eong doan
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Trang 121.1 Dat van cfe nghien eihi
1.1.1 Sir din thief nghien eiru
Trong nen kinh te thi tnrong canh tranh, de co cho dung tren ihirong tnrongdoi hoi cac doanh nghiep phai co ke hoach eung nhir phirong an kinh doanh hop
ly Mudn lam dirge dieu do cac doanh nghiep can phai di sau tim hieu va phantich qua trinh boat dong kinh doanh vi qua phan tich hoat dong kinh doanh cacdoanh nghiep moi thay dirge mot each long qua! ket qua kinh doanh eua minh.Qua do se danh gia day du va sau sac ket qua kinh doanh, tim ra cho minh nhirng
ke hoach kinh doanh cu the de khac phuc nhirna veu kem phat huv the inanh
tung huox nang cao doanh thu ciia doanh nghiep,
Khi kinh doanh thi doanh nghiep nao eung raong moon loi nhuan dat dime
la toi da vi loi nhuan la thiroc do bieu qua hoat dong kinh doanh cua doanhnghiep.; no co tinh chat quyet djnh den sir thanh eong hay that bai cua doanhnghiep, mudn co loi nhuan thi doanh nghiep phai co mire doanh thu hop ly Boi
vay, de dat diroe ket qua cao nhat trans kinh doanh cac doanh nahiep can phai
len ke hoach, xac dinh phirong hirdng, muc tieu trong dau tir, phai biet kinhdoanh mat hang nao, mo rong san pham nao ban ehe san pham nao sao chodoanh nghiep ban dime nhieu mat hang nhat nham thu dirge Igi nhuan nhieu nhat
va dam; bao cho sir ton tai va phat trien eua doanh nghiep
Nhan thirc dirge tinh quan trong cua viee phan tich hieu qua hoat dong kinh
doanh trong doanh nghiep em da ebon de tai "Phan tich hieu qua hoat a*gng kinh doanh tai eong ty co phdn vat Hen xily dirng Motilen Can Thtr giai (loan
2009 ~ 2011" lam khoa luan tot nghiep.
1.1.2 Can cu* khoa hoc va thirc tien
Can cir khoa hoe: Hieu qua kinh doanh la thiroc do chat luxrng, phan aohthurc trang san xuat kinh doanh ciia doanh nghiep va la van de mang tinh chat
song eon eua doanh nghiep, Nguoi ta thuong dim vao loi nhuan eong ty dat dirge
de co the biet doanh nghiep lam an co hieu qua hay khong Nhirng neu lay Igi
nhuan de khang djnh doanh nghiep lam an co hieu qua thi khong du tinh thuyet
phuc, nen nguoi ta con phai xem xet them cac chi so tai chinh hieu qua sir dung
von eua doanh nghiep, Phan tich hieu qua boat dong kinh doanh se giup cac
doanh nghiep kiem tra, danh gia ket qua kinh doanh, phat hien nhirng kha nangtiem tang eung nhu nhin nhan dung sue rnanh, ban ehe cua doanh nghiep Do la
co so quan trong de doanh nghiep ra cac quyet dinh kinh doanh va phoug ngira
Trang 13Can cur thue tien: Trong nen kinh te thi truxmg hoi nhap vol nen kinh te the giai (WTO •To chuc thirong mai the" giai), cac to chuc doanh nghiep Viet Nam
dang dung triroe nguy eo canh tranh khoc liet do hang hoa nude ngoai dang dan
ehiem imh thi trirdng Vict Nam, Do do cac doanh nghiep muon dung viing tren
thi tnrong thi can phai eo chien luge kinh doanh mang lai hieu qua cho doanh
nghiep Muon kinh doanh eo hieu qua vice dan tien la cac doanh nghiep phai tim hieu tinh hinh hoat dong kinh doanh cua eong ty minh dang phat trien nhir the
nao, nhirng diem nao snanh va can khae phue nhfrng nhuox diem gi trong kinh
doanh tiep theo do la eai tien man ma" hang hoa, phirong thirc kinh doanh eat
giarn chi phi khong can thiet,, de dat dirge igi nhuan cao nhat dap irng nhu can phat trien eua doanh nghiep Cong ty Co Phan Vat Lieu Xay Dung Motilen Can
Tho dathanh lap fir lau (1983) va da trai qua nhieu hinh thue so huu khae nhau Vol the rnanh la eong ty da boat dong lau nam trong lTnh virc vat lieu xay dung nen eong ty dang c6 gang phat trieu thuxmg hieu cua minh viron xa han Prong tinh hinh gia ca tang cao vice canh tranh giua cac eong ty ngay eang gay gat, cho nen vice tim bien phap khae phue tinh trang chi phi tang cao va eai tien man ma
de canh tranh voi cac eong ty trong nganh va eong ty nude ngoai khong chi la van de cua rieng eong ty C5 Phan Vat Lieu Xay Dung Motilen Can Tho ma lavan de chung eua cac doanh nghiep hien nay
1.2 Muc tieu nghien eiru
1.2.1 Muc tieu cluing
Phan tich hieu qua boat dong kinh doanh eua eong ty Co Phan Vat Lieu
Xay Dung Motilen Can They qua ba nam 2009 - 2011, tu do de ra cac giai phap
gdp phan giup Cong ty boat dong co bieu qua lion trong thai gian toi,
1.2.2 M'uc tien cu the
- Khai quat ve eong ty Co Phan Vat Lieu Xay Dung Motilen Can 1ho vatinh hinh hach loan kl toan tieu thu va xae dinh ket qua kinh doanh eua eong tythang 12 nam 201 L
~Phan tich kit qua hoat dong kinh doanh va mot so ty so tai chinh ehu yen
lien quan den hieu qua hoat dong kinh doanh eua Cong ty Co Phan Vat Lieu Xay
Dung Motilen Can Tho qua ba nam 2009 - 20II.
~Dd ra cac giai phap gop phan nang cao hieu qua hoat dong kinh doanh eua
Cong ty Co Phan Vat Tieu Xay Dirng Motilen Can Tho trong thai gian tin.
1.3 CIti hoi nghien cihi
De co the thue hien de tai mot each tot nhat va de thay dupe hieu qua hoat
dong kinh doanh eua Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho ta
cadi phai nghien eiru va phan tich cu the cac can hoi sau;
GVHD; TS Duong Dang Khoa
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Trang 14~ Ket qua boat dong kinh doanh cua Cong ty Co Phan Vat Lieu Xay Dung
Motilen; Can Tho qua ba nam 2009 - 2011 nhir the nao?
- Cac giai phap se thirc sir giup ich cho Cong ty Co Phan Vat Lieu XayDirng Motilen Can Tho hoat dong tot trong thai gian toi?
1.4 Pham vi nghien eiru
- Thoi gian eua so lieu: so lieu thu thap trong de tai la so lieu ciia Bao cao
tai chinh nam 2009, 2010, 2011.
~ Thoi gian thue hien de lai: de tai dirge thue hien fir ngay 14 thing 05 den
ngay 25 thang 07 nam 2012
1.4.3 Not dung nghien eihi
Nghien eiru cac noi dung lien quan den bach toan ke loan tieu thu va xac
djnh ket qua kinh doanh; tinh hinh doanh thu chi phi, lai nhuan ciia Cong ty va
cac chi so lai chinh thong qua cac so lieu thu thap duo'e nhir: so eai cac tai khoan.bang can doi ke toan bang bao cao ket qua boat dong kinh doanh bao cao taichinh eua Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho trong ba nam
2009 201 Ova 2011.
1.5 Lirc/e khao tai lieu co lien quan den tie tai nghien ctru
1.5.1 Lowe khao tai lieu 1
Nguyen Trung 'Lien (2010) "Phdn itch hieu qua hoat dong kinh doanh lai
Cong ly Co Phdn Duac Pham Cuu Long giai doan 2007 •• 2009 va 6 ihdng cldu
nam 2010 ".Noi dung cua de tai: phan tich tinh hinh doanh thu, chi phi, loi nhuan
va cac chi so tai chinh eua Cong ty, tir do tim ra nhirng thuan Igi kho khan eua
Cong ty va de ra cac giai phap khae phue giup Cong ty nang cao hieu qua hoatdong san xuat kinh doanh Qua phan tich cho thay Cong ty dang kinh doanh eo
hieu qua va Cong ty dang timg hudc khae phue nhirng kho khan ve chi phi, timkiem thi tnrong men de vuon len trong thai gian tcVi
1.5.2 Luxre khao tai tim 2
La Thi Hong Cam (2009) "Phdn tich hieu qua hoat dong kinh doanh fad eong ty TNHH Tw Van va Xdy Dirng TFT giai doan 2006 •• 2008", Noi dung cua
de tai: phan tich ket qua ve doanh thu chi phi, loi nhuan cac nhan to anh hirang
GVIID: TS Duong Dang Khoa 3 SVTTI: Le Xuan Nhi
Niid Thi Mv Naoc
Trang 15den doanh thu, chi phi toi nhuan, eae chi tieu danh gia ket qua hoat dong kinh doanh de xuat giai phap de nang cao hieu qua boat dong kinh doanh eua Cong
ty Qua phan tich cho thay C'ong ty dang gap kho khan do chi phi san xuat con cao, doanh thu, chi phi con bien dong nen Cong ty dang tim bien phap de khae
phue trong thai gian idT
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SV ; e Xuan Nhi
Trang 16PHAN noi dung
CHl/ONG 1
PHU'ONG PHAP LUAN VA PHU'CTNG PHAP NGHIEN CLfU
1.1 Plurong phap luan
1.1.11 Cac khai niem lien quan den tien thu
1,1.1.1 Thanh pham
a) Khai niem
Thanh pham la nhirng san pham da ket thue giai doan ehe bien eudi eung trong quy trinh eong nghe san xuat ra san pham do cua doanh nghiep (ngoai ra con bao gom ca nhirng san pham thue ngoai gia eong da hoan thanh) da qua kiern
tra ky thuat va (hxoc xae nhan la phu hop vdi tieu ehuan ky thuat quy dinh da
dirge nhap kho hoae giao true tiep cho khach hang
hi Danh gia thimh pham
Danh gia thanli pham la phirong phap ke toan dung thiroc do bang tien de the hien gia tri cua thanh pham nham ghi so ke toan va long hap eae chi tieu kinh
te lien quan din thanh pham Thanh pham eo the dirge danh gia iheo hai loai gia;
gia thue te va gia bach toan
>& Gia thue te:
-Gia thue te nhap kho
Thanh pham do cac phan xirong san xuat chinh va phu cua doanh nghiep
san xuat ra khi nhap kho dugc tinh theo gia thanh thue te thanh pham hoan thanh
trong ky bao gom: chi phi nguyen vat lieu true tiep, chi phi nhan eong true tiep
va ehi phi san xuat chung,
Thanh pham do thue ngoai gia eong hoan thanh khi nhap kho dugc tinh iheo gia thue te gia eong bao gom: ehi phi nguyen vat lieu true tiep phi thue gia eong va eae chi phi khae co lien quan true tiep den qua trinh gia eong nhir ehi phi
van chuyen hoc do, hao hut trong qua trinh thue gia eong\
- Gia thue te xuat kho
Gia thirc te thanh pham xuat kho eo the xae djnh theo mot trong cac phuongphap sau day;
! V6 Van Nhi, "Iran Anh Hoa va Nguyen Ngoc Dung (2010) Ke man tai chinh (Tai ban inn fhir o Nha
xuat ban las chinh, tr.85.
" Vo Van Nhi, Iran Anh Hoa va Nguyen Ngoc Dung (2010) de man tai chinh (Toi han tan tine "') Nha
xuat ban; Tai chinh, tr.85.
GVHD: TS Duong Dang Khoa
Ngo Thi My Ngoc
Trang 17Phirong phap hinh quan gia quyen: theo phirong phap nay, moi khi doanh
nghiep nhap kho theo dan gia moi khae vdi don gia hien dang con ton kho, thi
doanh nghiep se tinh dan gia hinh quan de lain dan gia xuat kho cho Ian xuat kho
tiep theo'5
Gia thue te LP Gia thire te T'PDan gia ton kho dan ky nhap kho trong ky
ton kho dau ky nhap kho trong ky
So luong 1P xuat kho x Dan gia xuat kho
xuat kho trong ky
Ngoai ra eon co eae phirong phap khae nhu: phirong phap nhap trirdc xuat
truac, phirong phap nhap sau xuat trirc/e, phirong phap tinh theo dan gia thirc le
dieh danh.
>& Gia hach loan;
Ol eung cap kip thai sir bien dong ve mat gia tri eua thanh pham trong dieu kien gia thire te thanh pham khong phai luc nao eung tinh dirge (Zsp hoan thanh
ehi tinh dirge vao eudi thang) thi trong ky ke toan co the dung gia bach toan dephan anh thanh pham nhap, xuat ton
Gia hach toan do phong ke toan quy dinh, co the la gia ke hoach hoac gia thue te nhap kho ky truac do chi la gia quy uae de sir dung thong nhat trong
ky hach toan nen gia hach toan khong phan anh chinh xae chi phi thirc te san xuai.
ra thanh pham Vi vay gia hach toan ehi sir dung trong ke toan chi tied thanh pham (pbieu nhap kho phieu xuat kho, so chi tiet thanh pham) Con trong ke toan long bop (tai khoan kl toan, bao cao tai chinh, ) thanh pham phai phan anh
theo gia thue te
Cuoi thang, khi tinh dirge gia thue te thanh pham nhap kho, ke toan phai
xae djnh he so gia thanh pham de tinh ra gia thire te thanh pham xuat kho
Gia thue te thanh pham xuat kho :::: Gia hach loan x He so gia thanh pham
Trong do;
Tri gia thue ll TP ton kho + 'Tri gia thirc te TP
thanh pham Tri gia hach toan TP ton f Trj gia hach toan 1P
• Tr&n Qu6c Dung va Nguyen Hun lam (2008) -'Nguyen ly ke tmm\ Dai Hoc Can Tho tr.60
Nao Thi My Naoc
Trang 18l.S.1.2 Cac phiro'ng thirc tieu thu
a)\ Tieu tint true Hep
I lieu thu san pham true tiep la phirong thue giao hang cho ngiroi mua true
tiep tai kho (hay true tiep tai eae phan xirang khong qua kho) cua doanh nghiep
So hang khi ban giao cho khach hang dirge chinh thue coi la iitu thu va ngiroi
ban mat quyen so huu ve so hang nay Ngudi mua thanh toan hay chap nhanthanh loan so hang ma ngudi ban da giao"'
h) Tieu thu iheo phuong thue chuyen hang, ehe) chap nhan
Phirong thue chuyen hang cho chap nhan la phirong thire tieu thu ma benban chuyen hang cho ben mua theo dja diem ghi trong hop dong So hang chuyen
d.\ van thugc quyen sir him eua ben bam Khi dirge ben thanh toan chap nhan
thanh toan ve so hang chuyen giao (mot phan hay loan ho) thi so hang dirge ben
mua chip nhan nay moi dirge coi la tieu thu va ben ban mat quyen sir huu ve so
hang da.
c) Tieu tint theo phirang (hue ban hang dai ly
Ban hang dai ly la phirong thue ma ben ehu hang (goi la ben giao dai ly)xuat hang giao cho ben nhan dai ly (goi la ben dai ly) de bam Ben dai ly ban
duns sia qnv dinh cua ehu hang se diroe hirdnir thu lao dai Iv dudi hinh thue hoa
hong (hoa hong dai ly)''
d) Tieu thu iheo phtwng thire tra gap, tra chdm
Ban hang tra gop* tra chain la phuong thire ban hang thu tien nhieu lam Ngudi mua se thanh toan Ian dau ngay tai thoi diem mua So tien eon lai ngiroimua chap nhan tra dan a cac ky tiep theo va phai chin mot ty le lai suat nhat dinh
Thong thuong, so tien tra a eae ky tiep theo bang nham trong do bao gom motphan no goe va mot phan lai tra chainL So tien phai thu cua ngudi mua co the
xae dinh theo com* thue sau:
3VHD: TS Duong Bang Khoa
Ngo Thi My Ngoc
SV'I'H: LeXuan Nhi
Trang 19- Ngoai ra con co cac phuong thue \im thii khae nhir: tra lirong cho ngudi
lao dong bang thanh pham, trao doi hang, chuyen thanh pham sang lam tai san eodjnh cho hoat dong kinh doanh
1.1.2 Co' so4 ly luan ve phan tich hoat clorig kinh doanh1.1.2.1 Khai niem phan tich hoat dong kinh doanh
- Phan tich boat dong kinh doanh la qua trinh nghien ci'm de phan tich toan
ho qua trinh va ket qua boat dong kinh doanh d doanh nghiep, nham lam ro chat
hxong hoat dong kinh doanh va eae nguon tiem nang can dirge khai thae, tren co
so do de ra cac phirong an giai phap nang eao hieu qua boat dong san xuat kinh
doanh a doanh nghiep.
- Phan tich hoat dong kinh doanh la qua trinh nhan thue va eai tao boatdong kinh doanh mot each tu giac va eo y thue, phu hop vdi dieu kien cu the va
\dn yen can ciia cac quy iuat kinh te khach quaix nham dem lai hieu qua kinh
doanh cao han'.
1.1.2.2 Vai tro ciia phan tich hoat dong kinh doanh
- Phan tich hoat (long kinh doanh la eong cu de phat hien nhung kha nangtiem nang trong boat dong kinh doanh, ma eon la eong cu eai tien quy ehe quan
ly trong kinh doanh
- Phan tich boat dong kinh doanh cho phep cac nha doanh nghiep nhin nhan
dung dan ve kha nang, sue rnanh eung nhir nhirng han ehe trong doanh nghiep.Chinh tren eo so nay eae doanh nghiep se xae dinh dung dan muc tieu eung cacchieii Urge kinh doanh eo hieu qua
~Than tich hoat dong kinh doanh la co so quan trong de ra eae quyet djnh
kinh doanh,
~ Phan tich hoat dong kinh doanh la eong cu quan trong trong nhirng enure
nang quan tri eo hieu qua a doanh nghiep.
-phan tich hoat dong kinh doanh la bien phap quan trong de phong ng.ua rui
rolU.
Pham Van Duoc va "I"ran Phaoe (2010). Phdn rich hoa; done, kinh doanh Thanh Pho Ho Chi Minh;
Nha xuat ban Dai Hoc Cong Nghiep trA).
10 Pham:Van Dupe va Iran Plnroc (2010) Phdn deh haul dong kinh doanie Thanh Pho Do Chi Mini;;
Nha xuai: ban Dai Hoc Cong Nghiep it 14.
Nod Thi Mv Ngoc
Trang 20Phdn tich hieu qua hoat dong kinh doanh tq; eong ty co phdn VLXD Maiden Can Tho
- Phan tich hoat dong kinh doanh la nham danh gia xem xet vice thue hien
eae chi tieu kinh te nhir the nao, nhirng mue tieu dugc dat ra dugc thue hien dm
dau rut; ra nhirng ton tab tim nguyen nhan khach quan ehu quan va de ra bien phap khae phue de tan dung triet de the rnanh eua doanh nghiep.
- Phan tich boat dong kinh doanh gan lien vdi qua trinh hoat dong eua
doanh rjghiep va eo tae dung giup cho doanh nghiep ehi dao moi boat dong sanxuat kinh doanh
1.1.2.3 Noi dung ciia phan tich hoat dong kinh doanh
Noi dung nghien eiru cua phan tich boat dong kinh doanh la cac hien tirgng
kinh \L, qua trinh kinh ti da hoac se xay ra trong mot don vi bach toan kinh te
doc lap diroi sir tae dong cua nhieu nhan to ehu quan va khach quan khae nhau
1.1.2.4 Phan loai eong tae phan tich hoat dong kinh doanh
a) Can cu theo thai diem cua hoat dong kinh doanh
- Phan tich truac khi kinh doanh: nham dir bao, liir doan cho cac mue tieu
co thi dat dugc trong lirong lai, de eung cap thong tin cho eong tae xay dung ke
hoach,
- Phan tich trong qua trinh kinh doanh: la thire hien eung vdi qua trinh kinh doanh Hinh thirc nay phu hop cho qua trinh kiem tra thuang xuyen nham dieu chinh, chart chinh nhung sai lech giira ket qua thue hien vdi muc tieu de ra.
- Phan tich sau qua trinh kinh doanh: qua trinh phan tich nay nham dinh ky danh gia kit qua thue hien so vdi ke hoach dat ra va xae dinh ro nhirng nguyennhan anh tuning den ket qua do
h) Can cu iheo noi dung phdn rich
~Phan tich toan ho qua trinh san xuat kinh doanh: la danh gia toan bo cac
chi tieu nbam lam ro kit qua hoat dong kinh doanh eua doanh nghiep, xem xet
nidi quan he va tae dong anh hudrig ciia tirng nhan to den eae chi tieu phan tich.
- Phan tich chuyen de: la viec tap trung phan tich mot so noi dung trong qua
trinh boat dong san xuat kinh doanh ma doanh nghiep can quan tarn nham lam ro tiem nang, thue chat, cua boat dong kinh doanh de eai tien va hoan thien tirng bo
phan da
t] Nguyen Thi My va Phan Dure Dung (2009) Phdn tich hoat dong kinh doanh (ly dwyei hai lap va hai giai) Nha xuai ban 'Phong ke\ Xw 11.
!?' Nguyen Thi My va Phan Due Dung (2009) Phan tich hoat dong kinh doanh (ly iineyel hai nip va bai
giai) Nha xuat ban Phong ke, tr.14.
'" Nguvln Thi My va Phan Du'c Dung (2009), Phdn dad; hoa; dong kinh doanh (ly dmyet, hai tap va hai
giai) Nha xuat ban Thongke., tr.2.7. —^.^ iT.rn~~~-~^
Niid Fbi My Nnoe
Trang 21Phan in ii hien qua hoa; Jnnn kmh Joonh tai cdm: iv c<> phan i LAD Motdien < an Iho
1.1.2.5 Yen can cua eong tae phan tich
- Tinh day du: noi dung va ket qua phan tich phu thugc vao sir day du eua
ngudn tai lieu thu thap dirge,
~Tinh chinh xae: phu thugc vao tinh chinh xae cua so lieu thu thap dugc
» Tinh kip thai: doanh nghiep phai nam bat kip thoi nhirng mat rnanh matton tai trong ehu ky san xuat kinh doanh de de xuat nhirng giai phap cho ky kinhdoanh tiep theo dirge tot han
1.1.2.6 Nhieni vu ciia phan tich hoat dong kinh doanh
De trd thanh mot eong cu quan trong cua qua trinh nhan thirc boat dongkinh doanh a doanh nghiep va la eo so cho vice ra cac quyet dinh dung darn phantich boat dong kinh doanh eo nhirng nhiern vu sau:
- Kiein tra va danh gia ket qua boat dong kinh doanh;
- Xae djnh cac nhan to anh huong;
- De xuat eae giai phap nham khai thac tiem nang;
- Xay dung phirong an kinh doanh can eu vao mue tieu da dinh N
1.1.2.7 Doi turomg ciia phan tich hoat dong kinh doanh
Doi tugng cua phan tich hoat dong kinh doanh la danh gia qua trinh hudng
dm ket qua hoat dong kinh doanh, vdi sir tae dong eua cac nhan to anh hubrtg va
diroe bieu hien thong qua cac ehi tieu kinh te {>
1.1.2.8 Phan tich ket qua kinh doanh
Klhau euoi eung eua qua trinh kinh doanh eua cac doanh nghiep la khan tieuthu Ket qua tieu thu san pham the hien ket qua kinh doanh eua doanh nghiep
thong qua ehi tieu doanh thu
a) Khai niem
Doanh thu la qua trinh tieu thu san pham hang hoa dich vu thong qua hinh
thire tiiao dob mua ban tren thj truang Doanh thu tang eung the hien sir tangtnrong va phat trien doanh nghiep '
MNguyen Thi My va Phan Due Dung (2009) Phan tich hoat dong kinh iioanh (ty thuyee hai tap va hai
giai) Nha xuai ban Thong ke, tr.28.
^ Pham;Van Dugc va 1'ran Phuoe (2010) Than ;ich hoat dong kinh doanh Thanh Pho lid Chi Minh: Nha xuiit ban Dai Hoc Cong Nghiep a 17.
:(> Pham Van Dugc va Tran PhircVc (2010) Than del; hoat done, kinh doanh Thanh Pho Ho Chi Minh:
Nha xuai ban Dai Hoc Cong Nghiep, Ir.iO.
17 Nguyen Tan Binh (201 1) Phdn tich hoat dang iioanh nghiep Thanh Pho Ho Chi Minh: Nha xuat ban
'long Hgp, tr.4L
Ngo Thi My Ngoe
Trang 22bam hang ban bi tra lai (neu eo ehirng \it hop le) va dugc khach hang chip nhan
thanh toan (khong phan biet da thu tien hay ehira thu tien).
- Doanh thu ban hang va eung cap djch vu: la loan bo tien ban hang boa,
san pham, djch vu, lao vu da dugc khach hang chap nhan thanh toan (khong phan
biet da thu hay ehira thu dirge tien)
long doanh thu d tren bao gom eae loai
-•!•• Doanh thu ban hang hoa phan anh tong so doanh thu eua khoi lugng hang boa da dirge xae dinh la tieu thu ciia doanh nghiep thuang mai trong ky hach
toan.
x Doanh thu ban cac thanh pham nhan anh tone, doanh thu eua khoi krone,
thanh pham, ban thanh pham da xae dinh la tieu thu eua doanh nghiep san xuat
trong ky bao cao
t Doanh thu eung cap djch vu phan anh so tien da nhan dugc va so tien da
dirge ngudi mua, ngudi dat hang chap nhan earn ket thanh loan ve khoi lugng
djch vu, lao vu da eung cap hoac da thue hien
- Doanh thu thuan ban hang va eung cap djeh vu: la khoan tien thue te
doanh mdhep thu diroe trona kinh doanh.
Doanh thu thuan ;vv doanh thu ban hang va eung cap djch vu - eae khoan giant trir
1Vong do cac khoan giam tru bao gom:
x Chiet khau thuang mai: la khoan tien giam tru cho khach hang tinh tren
tong so eae nghiep vu da thire hien trong mot thoi gian nhat djnh hoac khoan tiengiam tru tren gia ban thong thuang vi ly: do mua hang vol khoi lugng Ion, Cac khoan chiet khan phan anh doanh thu chiet khau khi ban san pham hang hoa djch
vu trong ky ke toan va dirge coi nhir eae khoan phai chi va lam giam loi nhuaneua doanh nghiep,
T Giam gia hang ban: phan anh cac khoan giam trir do vice chap thuan giam
gia ngoai hoa dan (tire la sau khi da co boa don ban hang) khong phan anh so
giam gia cho phep da dirge ghi tren boa don ban hang
T Hang ban hi tra lai: phan anh doanh thu eua so hang hoa thanh pham djch
vu da tieu thu bj khach hang tra lai do khong phu hop vdi yen eau ngudi mua, do
vi pham hop dong kinh te, hang bj kem pham chat, khong dung chung loai quyeach Hang hoa bj tra lai phai eo van ban eua nguai mua ghi ro so lugng hoa
dan gia va gia tri Id hang bj tra lai kem theo ehirng fir nhap kho cua Id hang noi
GVIID: TS Duong Dang Khoa 11 SVTH: Le Xuan Nh
Ned Thi My Neoe
Trang 23Phan //< h lueu qu<t hoat Jdng kad; Joanh to; eoug n ca phdn 17 XD \ haden ( mi Iho
tren.
+ Cac loai thue (thue GTGT, thue tieu thu dac biet, thue xuit khau).
- Doanh thu boat dong tai chinh: gom eae khoan thu tir cac boat dong lien doanh, lien ket, gop von co phan, cho thue tai san, lai tien gut lai tien cho vay, thu thu hoat dong mua ban chung khoan (trai phieu, tin phieu, eo phieu) hoan
nhap du phong giam gia chung khoan da trieh nam truac nhirng khong dung net
>& Doanh thu tu eae khoan thu nhap khae: gom cac khoan thu tir cac boatdong xay ra khong thuang xuyen ngoai eae khoan thu da dirge quy djnh a doanh
thu ban hang nhir: thu tu ban vat tu hang hoa, tai san doi thira, eong cu dung cu
da phan bo het gia tri, bj hir hong hoac khong can sir dung cac khoan phai tra
nhirng khong tra dugc vi nguyen nhan tir phia chit ng\ thu hoi dugc hoan nhap
cac khoan du phong giam gia hang ton kho, phai thu kho doi da trieh nam trirde
nhirng khong sir dung het va eae khoan thu bat thuang khaeiK.
1.1.2.9 Phan tich ehi phi hoat (long kinh doanh
a) Khai niem
Chi phi la mot pham tru kinh te quan trong gan lien vol san xnk va ii.ru
thong hang boa, Do ia nhirng bao phi lao dong xa hoi dugc bieu hien bang tien
trong qua trinh hoat dong kinh doanh Chi phi eua doanh nghiep la tat ea nhirng
chi phi phat sinh gan lien vdi doanh nghiep trong qua trinh hinh thanh, ton tai va
boat dong tir khau mua nguyen lihu Vao ra san pham dm khi lieu thu no19.
Hieu biet va tinh loan day du cac ehi phi lien quan den boat dong eua doanhnghiep tao dieu kien tinh toan cac chi lieu dirge chinh xae nhu gia thanh, loi tire,
thue, eae khoan nop ngan sach tren ca sir do danh gia dung hien trang hoatdong eua doanh nghiep
h., Phdn loch chi phi
>* Theo tinh chat boat dong kinh doanh:
-Chi phi boat dong kinh doanh: gom tat ca eae chi phi co lien quan den qua trinh kinh doanh ciia doanh nghiep nhir chi phi gia von hang bam chi phi boat dong tai chinh, ehi phi ban hang va ehi phi quan ly doanh nghiep.
-iChi phi khae: la khoan chi phi xay ra khong thuang xuyen nhu chi phinhuang ban, thanh ly tai san eo dinh, ehi pfii ton that thue te, ehi phi thu hoi eae
Nguyen Thi My va Phan Due Dung (2009) Phan n'ch hoat dong kinh doanh (ly thuyet hai tap va bin doi) Nha xuai ban Thong ke, lr.65 den tr.60.
:" Nguyen Thi My va Phan Due Dung (2009} Phdn tich boat dong kinh doanh fly thuveL hai tap va hai
hai) Nha xuat ban Thong ke tr 157.
Ngo Thi My Ngoc
Trang 24Phdn in h hieu qua hoat di>ug kudt iioanh hit eong n <t, plum I L\D Mouh u ( 'do Ihi
khoan ng da xoa, ehi phi bat thuang khae,
ns Theo cac khoan muc chi phi gom:
- Chi phi nguyen vat lieu true tiep: day !a nhirng ehi phi bao gom ehi phi ve nguyen lieu, vat lieu chinh, vat lien phu va vat lieu khae true tiep sir dung cho viee san xuat ra san pham djch vu lao vu cua cac doanh nghiep.
- Chi phi nhan eong true tiep: phan anh chi phi lao dong true tiep san xuat
ra san pham lao vu, dich vu trong cac doanh nghiep Chi phi nay thuang bao gom chi phi ve tien luang chinh, lirong phu, eae khoan phu cap, tien bao hiem xa
hoi :
~ Chi phi san xuat chung: chi phi nay phan anh nhirng ehi phi san xuat
chung phat sinh a cac phan xuong, ho phan san xuaT cua doanh nghiep Chi phi
nay bag gom eae tieu khoan mue sau:
+ Chi phi nhan vim phan xuong
••!•• Chi phi vat lieu
t Chi phi dung cu san xuat
i Chi phi khau hao tai san co djnh
+ Chi phi djch vu mua ngoai
-HChi phi bang tien khae
Ba loai chi phi tren la ehi phi true tiep trong qua trinh san xuat hinh thanh nen gia thanh san pham Trong do, hai loai chi phi nguyen vat lieu va nhan eong
true tiep la nhirng chi phi kha bien con chi phi kha hierr' va ehi phi bat hmT.
- Chi phi ban hang: bao gom cac chi phi phat sinh trong qua trinh tieu thu
san pham, hang hoa, lao vu bao gom eae ehi phi dong goi van chuyen, g.ioi thieu,
bao hinh san pham Chi phi nay bao gom cac tieu khoan muc sau:
+:Chi phi nhan vien
t Chi phi vat lieu, bao bi
•:" Chi phji kha bien: chi phi kha hien (con go; la bien phi) la nhiing chi phi thay doi eung vol sir thay doi cua khoi :lugng san xuat kinh doanh Khi khoi luang san xuat kinh doanh tang thi cac khoan ehi tang iheo khi khoi lugng san xuat kinh doanh giam, cac khoan chi phi giam theo Cac chi phi nay bao gom: ehi pin
nguyen vat lieu, chi phi nhan eong true tiep de san xuat ra san pham, chi phi hoa hong cho dai ly ban chi
phi van chuyen
•! Chi phi bat hien: ehi phi hai bien (con goi ia dinh phi) la cac chi phi khong thay doi hay nil ii thay doi
khi khoi ;iuong san xuat kinh doanh thay doi Cac chi phi nay trong thue le phat smh iruoc khi thire hien
mot hoat dong san xuai kinh doanh cu the Day la loai chi phi ma doanh nghiep phai shanh toan phai tra
cho du khoi lirong san xuai kinh doanh nhieu hay it tham chi doi khi khong hoat dong eung phai tra Cac
ehi phi nao bao gom: chi phi khau hao tai san eo dinh, ehi phi tien luang cho can bo quan ly, mot so eae
ehi phi ihuoc ve quan ly hanh chinh.
N«6 Thi My Neoc
Trang 25Phdn tich hieu qua hoat Jong kink; doanh lai eong ty eo phdn VLXD Maiden Can Tho
•+• Chi phi dung cu do dung
x Chi phi khan hao TSCD
t Chi phi dich vu mua ngoai
x Chi phi bang den khae
Chi phi nay bao gom ca ehi phi kha bien va chi phi bat bien, Doi voi cac doanh nghiep thuang mai ehi phi nay chiem ty trong ttrong doi cao va doi vdi
doanh nghiep san xuat dugc coi la chi phi ngoai san xuat.
- Chi phi quan ly doanh nghiep: phan anh cac chi phi quan ly chung cua doanh nghiep gom cac chi phi quan ly kinh doanh, chi phi quan ly hanh chinh.
ehi phi chung khae co lien quan dm hoat dong cua doanh nghiep, Chi phi nay
bao gom cac tieu khoan muc sau:
-e Chi phi nhan vim quan ly + Chi phi vat lieu quan ly
+ Chi phi do dung van phong
i Chi phi khau hao TSCD+ Thue phi va le phi
r Chi phi du phong
i- Chi phi dich vu mua ngoai
x Chi phi bang tien khae
Chi phi quan ly doanh nghiep eung nhir chi phi ban hang, deu dugc coi la chi phi ngoai san xuat, bao gom ehi phi kha bien va ehu yen la ehi phi bat bien.
- Chi phi hoat dong tai chinh: la cac khoan ehi phi dau tu tai chinh ra ngoai doanh nghiep, nham mue dich sir dung hop ly cac nguon von, tang them thu nhap
va nang cao hieu qua kinh doanh ciia doanh nghiep Chi phi boat dong tai chinhbao gom:
•t- Chi phi lien doanh, lien kit la eae khoan ehi phi phat sinh trong cac hoat
dong lien doanh, lien ket;
+ Chi phi cho thue tai san:
t: Chi phi mua ban trai philu, tin phieu, eo phieu ke ca khoan ton that trong
dau tuineu eo:
t Du phong giam gia chung khoan;
••if Chi phi khae lien quan dm hoat dong dau tu ra ngoai doanh nghiep:
Neo Thi My Ngoc
Trang 26Phdn tich hieu qua hoat Jong kinh doanh toi eong ty co phdn VLXD Medden Can Tho
-"> ->
4 Chi phi nghiep vu tai chinh"
>«U Ngoai ra con phan theo cac yen to ehi phi, phan theo sir phu thugc vao sir
thay doi eua khoi lugng san xuat kinh doanh.
1.1.2.1.0, Phan tich loi nhuan va hieu qua kinh doanh
a)\Lm nhuan
d%\ Khai niem:
Toi nhuan la khoan tien doi ra giua long doanh thu va tong chi phi trong
hoat dong ciia doanh nghiep hay la phan con lai sau khi da tru di moi chi phi chohoat dong do**"
>*J Phan loai loi nhuan:
- Loi nhuan tir hoat dong kinh doanh:
4-| Lai nhuan ban hang va eung cap dich vu: la khoang chenh lech giua doanh thu thuan ban hang va eung cap dich vu tru di gia thanh toan bo san pham
(bao gom gia von hang hoa, ehi phi ban hang va chi phi quan ly doanh nghiep).
4-|Lgi nhuan boat dong tai chinh: la so tien thu Ion horn tien chi eua cac boat
dong tai chinh, bao gom eae boat dong cho thue tai san mua, ban trai phieu, chung khoan, mua ban ngoai te, lai tien gui ngan hang thuoc von kinh doanh, lai cho vay thuoc cac nguon von va quy, lai co phan va lai do gop von lien doanh,
hoan nhap so du khoan du phong giam gia dau tu ehirng khoan ngan va dai han.
- Loi nhuan khae: la khoan thu nhap khae Ion km cac chi phi khae bao gom
cac khoan phai tra khong co ehu no, thu hoi eae khoan no kho doi da dirge duyct
bo (dang dugc theo doi ngoai bang can doi ke toan) eae khoan vat tu, tai san thira
sau khi da bu trir hao hut, mai mat eae vat tir eung loai, chenh lech thanh ly.
nhugng ban tai san"'*
>k Cac ehi tieu ve loi nhuan:
-lT6ng mire Igi nhuan: day la ehi tieu tuyet doi phan anh len ket qua kinh doanh leudi eung ciia doanh nghiep, noi len quy mo eua ket qua va phan anh mot phan hieu qua hoat dong eua doanh nghiep long mire Igi nhuan eua doanh nghiep bao gom loi nhuan tir hoat dong kinh doanh va loi nhuan tir boat dong
khae \
1:1 Nguyen Thi My va Phan Dire Dung (2009) Than tich hoat dong kmh doanh dy ihvyet hai tap va hai
giai) Nha xuat ban Ihdng ke, ir 16i.
r" Nguyen Thi My va Phan Due Dung (2009) Phan deb hoa; dong kinh doanh dy ihuyet bai lap vu hai
giai) Nha xuat ban Thong ke, tr.247.
'•••' Nguyen Thi My va Phan Dire Dung (2009) Phdn tich boat dong kinh doanh dy ihvyei but lap va haigiai) Nha xuat.bjj^^^^-llL^^^,,^ ——• ; -•• - — •— "'
Ne6 Thi My Ngoc
Trang 27Phdn tich hieu qua hoat dong kiiiki doanh toi eong iv cd phdn VLXD Maiden Car; Tho
~ Ty suat Igi nhuan : la ehi tieu titong doi phan anh moi lien he giira loi
nhuan va doanh thu phan anh mot phan hien qua trong boat dong cua doanhnghiep"
Cong thirc tong quadLoi nhuan ~ 'long doanh thu long chi phi
2s Y nghia igi nhuan:
~ Doi voi xa hoi: Mo rdm> phat trien san xuat tao coue an vice lam tang thu
nhap cho ngiroi dan
- Doi voi doanh nghiep: Loi nhuan quyet djnh sir ton vong, khang dinh khanana canh tranh ban tinh doanh nejiiep trone nen kinh te canh tranh'1 °
be Hieu qua kinh doanh
Chi phi kinh doanh
- Ket qua kinh doanh (eon goi la ket qua dau ra) dirge do bang eae ehi lieu
nhir: gia tri san xuat eong nghiep, doanh thu, loi nhuan
- Chi phi kinh doanh (con goi la chi phi yen to dau vao) co the bao gom ;lao dong lien lirong, ehi phi nguyen vat hem ehi phi gia von ehi phi ban hangquan ly doanh nghiep von kinh doanh (von eo dinh, von hru dong)"
I lieu qua kinh doanh ehi eo the dat dugc tren co so nang cao nang suat lao
dong va chat luang eong tae Dc dat dugc hieu qua kinh doanh ngay eang cao va
vurig ehae doi hoi eae nha kinh doanh khong nhirng phai nam ehae eae nguontiem nang ve lao dong vat tir, tien von,., ma eon phai nam ehae eung eau hang
hoa trm thi tnrong, eae doi thu canh tranh hieu dirge the rnanh, the yen eua doanh jnghiep de khai thac het moi nang lire hien co, tan dung dugc nhirng eo hoi
vans ciia thi tnrong, eo nghe thuat kinh doanh va ngay eang phat trien
•s Nguyln Thi My va Phan Due Dung (2009) Phdn tich boat Jong kinh doanh dy thvyed hai tap va bai
giao Nha xuat ban Thong ke, t.r.2.48 den tr.250.
':0 Nguyln Quang Hung (2010) Phdn tich kinh te trong doanh nghiep kinh doanh xuat nhdn khau Thanh
pho Da Noi: Nha xuat ban Tai chinh tr 132.
"7 Nguyln Thi My va Phan Due Dung (2009) Phdn deh hoat dong kinh doanh dy tiniycc hai tap va hai
giai) Nha xuai ban Thong ke, tr.245.
Ngo Thi 'My Ngoc
Trang 28plktu tich tueu qua hoat dong kinh iioanh hu cdin: a <• o phan i I \D \Pddcn <'on Hi
>* Cac ehi tieu ve hieu qua kinh doanh'
Be danh gia tong qua! ve hieu qua hoat dong kinh doanh ngudi ta thirdng sir
dung chi tieu doanh loi Chi tieu nay phan anh mux lai ciia doanh nghiep, Ngoai
ra eon six dung nhieu ehi tieu khae de phan anh hieu qua ciia vice sir dung eaeyen to dau vao eua doanh nghiep
- Him qua sir dung von: mot dong von se tao dirge bao nhieu dong doanh
thu,
- Hieu qua six dung ehi phi: bao nhieu dong tong chi phi de tao ra mot dong
doanh thu.
~ Hieu qua sir clung lao dong (nans* suat lao th'm^r dxntc xmh dirn tren >q hu\
1.1.3 Phan tich eae chi tieu tai chinh %
1.1.3.1 Toe do hru chuven von kinh doanh
"4$ i , ' '
( iu
Vac do luan chuyen von kinh doanh phan anh thoi gian von kinh doanh dira
vao boat dong kinh doanh the hien bang hai chi tieu: so ngay luan chuyen va so
vong luan chuyen
- Chi tieu luan chuven tons tai san
So von a quay cua tone, tai san Toanh thuthuan
Gia trj tai san binh quan trong ky
Gia tri tai san
binh quan trong ky
Gia tri tai san dau ky t Gia tri tai san eudi ky
a
So rmav luan chuven cua tone: tai s; 360 ngay
So vanu quay tone tai san
So vong quay tong tai san phan anh tong hop so vong quay eua von eo dinh,
von hru dong, von ehu so hum So vong quay long tai san eang nhanh the hien
kha nang thu hoi von cua doanh nghiep eang nhanh tir do eo dieu kien ban ehehot von du trir von hi doanh nghiep khae sir dung, von bi chiem dung lau
neav"\
-Ghi tieu luan chuyen von ehil so hiru
So vdiia quav cua von ehu so him Doanh thu thuan
Von ehu sir huu binh quan trong ky
':* Nguyen Thi My vu Phan Due Dung (2009) Phan lich boat dong kinh doanh (ly thuyei hai tdp vu but
giai) Nha xuat ban Thong ke, tr.251.
•'"'' Nguyen Thi My va Phan Due Dung (2000} Phdn tich boat ddng kinh doanh iiy thuyep hai tan va hai
idni) Nha xuat ban Thonti ke, tr.365.
GVHQ: TS Duong Dang Khoa
Ned Thi Mv Naoc
SVTH: Le Xuan Nhi
Trang 29Phan tu h hieu qua tu>ai dmme kmh doanh iq; come t\ co plum VIXI> \hasten ( 'att
lib-Nan ehu so
hiru binh quan
Von ehu so" hiru dau ky -r- Von ehu so huu cudi ky
a
So ngay luan chuyen eua von 360 ngay
ehu so huu So vong quay cua von ehu so hiruVon ehu so huu la von thirong xuyen on dinh 6* doanh nghiep co quyen khaithac va sir dung lau dai cho hoat dong kinh doanh So vong quay ehu so- hiru eang Ion phan anh vice sir dung von chii so huu eang eo hieu qua va ngixoc lai
~Chi tieu luan chuyen von co dinh
Doanh thu thuan
Von co djnh binh quan trong ky
>6 vong quay eua von co dinh
Von eo dinh
binh quan
ai san co dinh dau ky ••!•• 'Tai san eo dinh cudi ky
i
So ngay luan chuyen cua von co dinh
So vong quay eua von hru dong
360 ngay
So vong quay von eo dinh
Tai san eo dinh dirge sir dung lau dai trong hoat dong kinh doanh va do domot vong luan hoan cua von eo dinh rat lam So vong quay eua tai san eo dinheang Ion the hien kha nang thu hoi von eang nhanh va ngirgc lai"'".
- Toe do luan chuyen von hru dong Tai san ngan ban
Tai san ngan han a doanh nehiep bao gom tai san !uu done va dau tu nean
ham goi chung la von liru dong
Doanh thu thuan
van hru done binh quan trong kv
Von LDBQ drone kv
ai san hru dong dau ky ••*• Lai san hru dong cudi ky
a
So imav luan chuven cua von liru done; 360 ngay
So vong quay von hxu dong
So vong quay von hru dong eang Ion thi sue san xuat cua dong von eang
Ion va kha nang tiet kiern tuona; doi done von cans Ion va netioe lai Kha nana
:,i Nguyen Thi My va Phan Due Dung (2009) Phdn licit hoat dong kinh doanh (ly dwvet bai tap va bai
giai) Nha xuai: ban 'Thong ke, t.r,366.
:: Nguyen Thi My va Phan Due Dung {2009} Phdn tich iwal dong kinh doanh dy drayel bai tap va bat
giai) Nha xuai ban Thong ke, tr.366.
GVHD: TS Duong Dang Khoa
Neo Thi Mv Neoc
,e Xuan Nhi
Trang 30Phdn deli hieu qua hoat dong kinh doanh tai eong ty cd plum VLXD Maiden Can Liter
luan chuyen von liru dong ehi phoi true tiep den von dir tru, von trong thanh toan
va kha nang huy dong dong von lt.ru dong vao luan chuyeivV
Chi tieu toe do quay cua bang ton kho
So vong quay cua hang ton kho Gia von hang ban
Ton kho binh quan
on kho binh quan fang ton kho dau ky ••!•• Hang ton kho cudi ky
a
So vong quay eua hang ton kho1de do quay hang ton kho phan anh thai gian hang nam d kho, cua hang dirge bleu hien hang 2 ehi tieu: so vong quay hang ton kho va so ngay hang trong
kho,
So vong quay hang ton kho la chi tieu phan anh so Ian luan chuyen hang ton
kho binh quan trong ky So vong quay eang cao, ehu ky kinh doanh eang dirge
rut ngan thai gian ton a kho eang \L luang von ho vao bang ton kho thu hoi eang
nhanh Dieu nay phan anh doanh nghiep to ehue va quan ly dir trflr tot, to chuc
hoat done kinh doanh co hieu qua vi giam dugc ehi phi tang dirge doanh thu"*'.
~JChi tieu so vong quay khoan phai this.
S6 vong quay khoan phai thu phan anh toe do chuyen doi giua eae khoan
phai thu thanh tien mat ciia doanh nghiep'
So vong quay khoan phai thu Doanh thu thuan
Cac khoan phai thu binh quan
Cac khoan
phai thu BO
Cac khoan phai thu dlu ky + Cac khoan phai thu cudi ky
Kv thu tien binh quan
360 ngay
So vong quay eae khoan phai tl
•••• Nn.uyln Thi My va Phan Due Dung (2009) Phdn tich hoat dong kinh doanh iiy ihuyet, bin lap va ha;
giai) Nha xuat ban Thong ke tr.367.
'": Nguyen Thi My va Phan Due Dung (2009) Phdn tich boat dong kinh doanh dy ihvyei bai lag va hai giai) Nha xuai: ban Thong ke tr 37 i.
-" Nguyln Thi My va Phan Due Dung (2009) Phan tich hoat dong kinh doanh dy ihuyet hai tap va hai
GVIID: TS Duong Dang Khoa
Ned Thi Mv Naoc
Trang 31Phdn tich lucu qua hoot dong kmh d-\tnh tai <>wg t\ coptu'm I LXD Maiden ( an Dn o
1.1.3.2 Phan tich kha nang thanh toan eua doanh nghiep
- Phan tich tinh hinh eong no eua doanh nghiepTrong qua trinh kinh doanh, o doanh nghiep eo nhieu khoan no phai thu vanhieu khoan no* phai tra,
Khi phan tich tinh hinh eong no co the sir dung cac chi so tai chinh de danh
gia va phan tich:
2- He so no tong quat
Tons na
ong tai san
lie so ng long quat
le so no tinh tren tai san kiu dong
le so no tinh tren tai san liru done
ai sau hru dong
Ihdng qua cac chi tieu tren co the danh gia dugc mue do ng eua tirng loai Neu he sd ng eang thap danh gia dirge mue do an toan eua von vay He so ng
eang cao kha nang thanh toan eang kho khan, doanh nghiep can xem xet kha
nang vay von cua minh
Khi phan tich tinh hinh eong ng eon can phai xae dinh ty le cac khoan phai
thu so vdi cac khoan phai tra chung cua doanh nghiep,
Tons* so no phai tra
le so no' en una
Neu he so ng chung eua doanh nghiep > I: doanh nghiep bi ngudi ta chiemdung von nhieu hon doanh nghiep sir dung von eua ngixdi khae do do doanh
nghiep se hi thiet thoi va anh huang den hieu qua su dung von
Neu he so no chung cua doanh nghiep < 1: doanh nghiep su: dung von cuadoanh nghiep ben ngoai nhieu hon nhirng phai itru y den kha nang tiianh toan ciia doanh nghiep'*3.
- Phan tich kha nang thanh toan eua doanh nghiep
De phan tich kha nang thanh loan eua doanh nghiep truac den can xae djnhnhu can thanh toan va kha nang thanh toan eua doanh nghiep va so sanh chung.Neu kha nang thanh toan cao htm nhu can thanh loan phan anh doanh nghiep ed
kha nana; thanh toan chi tieu nav eann Ion eang tot va nguge lai.
\i n\en lh\h \a Pi 4ln \ *uc Dung (2009) Phdn tich hoot dong kinh doanh <iy ihuyet bai tap va bai
nao Nha suit haa I hwui> \-e tr.376.
uYHD; I b Duong Dang Khoa
Ned Thi Mv Neoc
Trang 32Phdn tich hn it qua hoat di>no kadn doanh lai < dim: ?\ t '> phan VI AD Moun >> ( du ilia
Kha nang thanh loan long quat
He so thanh toan tong quat on* tai san
Tons no
He so nay phan anh kha nang thanh loan chung cua cac loai tai san a doanhnghiep, Neu he so thanh toan tong quat nay eang Um eang tot co eae mue do:
+ He so thanh toan long quat > 2: tot:
x He so thanh toan tong quat:::: 1,5 den 2: binh thuang chap nhan;
4 He so thanh toan tong quat;:::: 1 dm L5: kho khan:
-t He so thanh toan tong quat < 1: rat kho khan
- Kha nang thanh loan eua tai san hru dong
••!•• Kha nang thanh loan chung eua tai san liru dong
De thanh toan cac khoan ng thi tai san liru dong cua doanh nghiep cd ynghla rat Ion, Co nhieu ehi tieu khae nhau phan anh kha nang thanh loan eua von
liru dong
long tai san hru dong
Cac khoan no ngan han
Te so thanh loan cua tai san kru dons
Jong tai san hru dong bao gom mue A etia tai san eon tong ng ngan ban
bao gdni mue L II cua A: nguon von He so nay eo eae mue do sau:
He so thanh toan ciia tai san km dong > 1,5: tot;
He so thanh toan eua tai san liru dona ;:::: I dm 1,5: binh thuan a chap nhan:
He so thanh toan eua tai san hm done ::::- 0.5 den 1: kho khan:
He so thanh toan eua tai san liru dong < 0.5: rat kho khan.
••!•• Kha nang thanh toan nhanh cua tai san luu done
Cac khoan eo the dung thanh toan nhanh
Cac khoan no nmn han
ie so thanh loan nhanh
Cac khoan ed the dung thanh loan nhanh bao gom von bang tien, dau
ngan ham eae khoan phai thu Co eae muc do sau:
He so thanli loan nhanh > I: tot
He so thanh toan nhanh ::::: 0,5 dm 1: binh thuang chap nhan
He so thanh loan nhanh :::: 0,3 den 0,5: kho khan
He so thanli toan nhanh < 03: rat kho khan.
GVIID: TS Duong Dang Khoa
Ned Thi Mv Neoc
SVTH: Le Xuan Nhi
Trang 33Phdn tu h hiem qua haai Jd>ng km!; doanh iq; edivj tx eo phan VI AD Mold-en ('dm Du
ha nang thanh toan ngav
Cac khoan ng ngan ban
Von bang tien bao gom den mat, tien quy tien gui ngan hang va tien dangchuyen Co eae nine do sau:
He so thanh toan ngay >• 0,5: tot:
He so thanh toan ngay ™0,3 dm 0,5: binh thuang chap nhan:
He so thanh toan ngay :::: 0,15 dm 03: kho khan;
He so thanh toan ngay < 0J5; rat kho khair6.
J.1.3.3 Phan tich eae ty so loi nhuan
Loi nhuan la muc tieu cudi eung cua doanh nghiep Lai nhuan dugc moi
ngiroi ben ngoai va ben trong quan tarn va luon theo doi, tim hiem
a) Pie so lai gap
He so lai gop the hien kha nang trang trai chi phi kinh doanh, dac biet la chi
phi bat bien, de dat Igi nhuan V
Lai gop
He so lai edp vv: :
Doanh thu
hi Tv suat lai nhuan iren doanh thi
He so lai rdng hay eon goi la ty suat lai nhuan hay suat sinh lai cua doanh
thu Y nghia cua he so nay la 1 dong doanh thu ed kha nang tao ra bao nhieudong lai nhuan rdng'"'
cjTy suat loi nhuan tren tai san
Y; nghia: 1 dong tai san co kha nang tao ra bao nhieu dong loi nhuan rdng
He so nay eang cao eang the hien sir sap xep, phan bd va quan ly tai san hgp ly
va co hieu qiuV
"" Nguyen Thi My va Phan Due Dung (2009) Phdn lien hoat dong kinh doanh dy ihuyet, hat tap vd hai
giai) Nha xuat ban "thong ke tr.379-382.
'""' Nguyen Tan Binh (201 I) Phdn tich boat dong doanh nghiep- Thanh Pho Do Chi Minh: Nha xuat ban
GVHD:; IS Duong Dang Khoa 22 SVTH: Le Xuan Nhi
Ngo Thi My Ngoc
Trang 34Phdn tich hiem qua hoat Jong kinh doanh ted eang ty ed phdn VLXD Motilen ('an Ihr
d)\ Ty suat loi nhuan tren von ehu so huu
Y;nghia: 1 dong von ehu so hiru dau tir vao eong ty ed kha nang mang laibao nhieu dong lai nhuan rdng He so nay eang cao eang thu hut eae nha dau tir'
Suat sinh lai eua von ehu so huu Lai rdng
2.2 Phircmg phap nghien cum
2.2.1 Phiro'iig phap thu thap so lieu
SO lieu su dung trong bai la so lieu thu cap dugc thu thap tir bang can doi ketoan bang bao cao ket qua boat dong kinh doanh, so cai eae tai khoan bao cao
tai chinh thire te phat sinh eua eong ty Co Phan Vat Lieu Xay Dung Motilen
Can Tho qua giai doan 2009 - 2011 do phong ke toan cua Cong ty eung cap
2.2.2 Phiro'iig phap phan tich so Mu
Cac phuong phap su dung de phan tich so \im trong de tai la phirong phap
phan tich va so sanh Noi dung phirong phap so sanh;
Phirong phap so sanh la phirong phap doi chieu cac chi tieu, eae hien tuong
kinh tecla dtrgc lugng hoa co eung mot noi dung, mot tinh chat ttrong tir de xaedinh xu hixdng mux do bien dong eua eae chi tieu Phuong phap nay cho phep
chung ta tong hgp dirge nhirng net chung, tach ra dirge nhirng net rieng eua cac
hien tuong dirge so sanh, tren co sd do danh gia dugc eae mat phat trien hay kern
phat trien, hieu qua hay kem hieu qua de tim ra cac giai phap quan ly toi uu trong
nidi tru'dng hop cu the !.
• So sanh hang so tuyet doi:
So sanh bang so tuyet doi la ket qua eua phep trir giira tri sd cua ky phantich so vdi ky dirge lay lam ky gdc eua cac chi tieu kinh te, ket qua so sanh bieu
hien khoi lugng quy mo eua eae hien tuong kinh te,
- So sanh hang so ttrong doi:
So sanh bang so tuong doi (%) la ket qua eua phep ehia, giira tri sd eua ky
phan tich so vol ky gdc cua cac chi tieu kinh ted ket qua so sanh bieu hien ket can, nidi quan he, toe do phat trien, mire pho bien eua cac hien tuong kinh te' "\
'''' Nguyen Tan Binh (201 i) Phdn tich hoat dong doanh nghiep Thanh Pho Ho On' Minh: Nha xuai ban
Tong Ho|Ur, 180.
'" Nguyen Thi My va Phan Dire Dung (2000} Phdn tich boat dong kinh doanh (ly thuyet, bin tap va hai
giai) Nha xuat ban Thong ke,tr.22.
42 Pham Van Duoe va Tran Phuoe (2010) Phdn tich hoat dang kind doanh Thanh Pho Mo Chi Minh;
Nha xuatlhan Dai Hoc Cong Nghiep IrJg,
Ngo Thi My Ngoc
Trang 35Than tich hieu qua hoat Jong kinh doanh led cdng ty ed phehi VLXD Motden Ceh; Tho
CHU'ONG 2
KHAI QUAT VE CONG TY CO PHAN VAT LIEU XAY DLTNG
MOTILEN CAN THO
2X Khai quat ve Cong ty Co Phan Vat Lieu Xay Dung Motilen Can Tho*
2.1.1L So' hro'e ve Cdng tv
- Ten day du: CONG TY CO PHAN VAT LIEU XAY Di/NG MOTILEN
CAN THO
- pia chi: 1/2.B, Duong 30/04, Phuong Xuan Khanh Quan Minh Kieii.
Thanh Pho Can Tho.
- Dien thoai: (0710) 3821.610 - 3821.679
~Fax:(0710)3823.548
- Ernai 1:adsltnotilenct@vnn.vn
~ Web: http://www.motilencLcom.vn
- Hinh thue so huu von: Cong ty co phan
- Elnh virc kinh doanh: san xuat kinh doanh vat lieu xay dung
- islganh nghe kinh doanh: san xuat kinh doanh vat lieu xay dung, vat lieu
trang tri noi, ngoai that; tu van thiet ke, gia eong lap dat nha tien ehe, can true,eong true, khung keo nha xuong gian giao, cop pha cac san pham co khi ky
nghe sag cho thue van phong
- Nhan vien: 117 ngiroi
2.1.2 Lich sir hinh thanh va phat trien ciia Cong ty
Cong ty Co phan VLXD Motilen Can Tho •••• tien than la Xi nghiep Cungung Vat tir tinh Ilau Giang dugc thanh lap ngay 12/04/1983 true thuoc So Quan
ly Nha Dat Ilau Giang vdi chuc nang chinh la tiep nhan cac nguon vat tu trong
ke hoach de cung cap cho cac eong trinh xay dung co ban cua tinh Ilau Giang.Thang 04/ 1988 Xi nghiep dirge doi ten thanh Xi Nghiep San Xuat lamLop Gaeb Bong Can Tho - thirong hieu MOTILEN cung hinh thanh tir day
nhirng crura chinh thirc dugc dang ky bao ho, LTnh virc boat dong chinh cua xi
nghiep luc nay ia san xuat gach bong va kinh doanh eae loai vat lieu xay dirng,trang tri noi that Bat dau tir thang 09/1990 den cudi nam 1993 Xi nghiep da lien
doanh vol Nha may San Xuat Tarn Lop Fibrocement Dong Nai dau tir lap dat day
chuyen; san xuat tain lop tai xi nghiep va day cung la nha may san xuat tarn Igpdau tien va duy nhat 6* dong bang song euri long co kha nang eung cap san pham
nay cho toan khu virc
GVI ID:; TS Duong Dang Khoa
Ngo Thi My Ngoc
Trang 36Plidt; iii h hien qua hoot ddng kinh doanh tai >ong iv <d phan VIXD Maiden ('an 'ilia
Nam 1996 there hien phuong an tong the sap xep doanh nghiep nha nude
theo eong van eua chinh phu phe duyct Ngay 25/12/1996 UBNT.) tinh da ra quyetdinh sap nhap Xi nghiep Be 'Tong Can Tho voi Xi nghiep San Xuat Tatn Lop
(iaeh Bong Can Tho thanh Cong ty San Xuat kinh doanh Vat Lieu Xay dung so
2 Can Tho - ten goi tat la MOTILEN Can Tho
Ciing voi xu the phat trien chung cua dat nude va thirc hien Nghj dinh ciiaChinh phu ve vice sap xep eo phan hoa cac doanh nghiep nha nuxVc, den ngay11/04/2007 Motilen Can Tho chinh thire chuyen sang boat dong dudi hinh thiremoi; eong ty co phan vdi ten goi day du la CONG TY CO PHAN VAT LIEU
XAY Dl/MG MOTILEN C.A.N THO
Vdi quy mo san xuat kinh doanh hien eo, eung vdi tarn nhin ehien lucre eua
Hoi Dong Quan Tri cung nhu Ban Dieu Hanh Cong ty va doi ngii quan ly ciing
loan the eong nhan lao dong nang dong nhiel tinh Motilen Can Tho se ngay eang
vung birdc di lav
2.1.3 Binh htroiig phat trien
HuoTm phat trien trong tiions lai eong tv Co Phan Vat Lieu Xav Dune
Motilen Can They da nghien ctru va tirng birdc hoan thien de an tham gia cac lihh
virc kinh doanh khae nhir: xay dung cao dc van phong cho thue, nha hang khachsan tai khu virc trung tarn thanh pho Can Tho; ehe bien cung irng go xuat khau:
nudi trong, ehe bien thiiy san; va dac biet quan tarn den ehien luge kinh doanhthong qua vice lam dai ly nhugng quyen phan phoi tir cac don vi san xuat vat lieu
xav dung va trang tri noi rmoai that Cong ty san sarm don nhan sir hop tae va
dau tir eua eae doi tae trona va neoai nude.
Ngo 'Thi My Ngoc
Trang 37Phdn tich litcu qua hoat Jong kinh doanh tai eang ty co phan VLXD Maiden Can 'Titer
2.1.4 Co can to chirc hoat clgng ciia eong ty
2.JL4.1 So1 do to chirc bo may quan ly (Xem Hinh 2.1)
Hinh 2.1: So* do co* can quan ly ciia eong ty
2.1.4.2 Chore nang, nhiem vu ciia cac phong ban
- Dai hoi dong ed dong: co quan cd quyen quyet dinh cao nhat cua eong ty
Hgp it nhat moi nam mot Ian Dai hgi dong ed dong gdm nhirng thanh vien edvon gdp cd phan trong eong ty cd quyen quyet dinh eae loai cd phieu va long sd
ed phieu mure cd phieu hang nam
- Ban kiern soat: co quan kiern tra giam sat boat dong hoi dong quan tri eua
eong ty.
~Hoi dong quan trig do dai hoi dong eo (long ban ra la eo quan cao nhat cuaeong ty Hoi dong quan tri eo quyen quyet dinh ehien luge, ke hoach san xuatkinh doanh, kien nghi eae loai cd phieu va so co phan dugc ehao ban quyet djnh
dong von theo hinh thue khae Hoi done, quan tri eon cd quyen bd nhiene
Igo 'Thi My Ngoc
Trang 38Phdn licit hieu qua hoed thing kinh doanh toi <t>ug tv cd phdn I'LXl> \h mien ( an I ho
mien nhiem each chirc giam doc, pho giam doc va cac bd phan quan ly khae ciia
cdng tyltheo de nghj eua ban giam doe
- long giam doc: ngudi dai dien phap nhan eua eong ty do ehu tich hoidong quan tri de cu chju trach nhiem dieu hanh, quan ly, ehi dao moi hoat dongeua cdng ty va la ngudi dai dien truoc phap luat
- Phong to chuc ~hanh chinh: cd trach nhiem tham mum cho giam doc trong
viec to chuc san xuat quan ly nhan sir tien lirong thire hien cac ehe do chinhsach bdi dirdng dao tao, xae dinh Ijch cdng tae, quan ly cdng van, quan ly thongtir eua co so quan ly con dau eua cdng ty Cham io ddi song cho can bo eongnhan vien, phue vu khach giao dich vdi eong ty
- Phong tai chinh - ke toan: ed nhiem vu dieu hanh eong tae ke loan eua
eong tyltheo ehe do, chinh sach phap luat hien hanh thue hien dung nguyen tae
quan \y\ lap bieu quyet toan phan tich hoat dong kinh doanh, bao cao chinh xae.
trang thue ket qua hoat dong san xuat kinh doanh trong ky cua eong ty,
- Bo phan san xuat kinh doanh va cung ung: theo doi cac boat dong kinh telen ke hoach san xuat kinh doanh lap tien do nghien eiru thi tnrong de ra nhirngmuc tieu, phirong hudng nhiem vu kinh doanh, lap quy trinh cdng nghe, dir toanbang ehao gia
- Dang uy eong ty va eae doan the: doan thanh men co sd lid Chi Minh, chi
hoi cap can ho va hoi phu nu irons cons tv hoat done; theo hien phap va phap luat
ciia nude Cdng Hoa Xa Hoi Chu Nghia Viet Nam
- Bo phan kinh doanh dai ly: Day la noi cung clip va phan phoi san pham
cho cdng ty
~ Bd phan kinh doanh ban hang: noi trung bay va ban cac san pham ciiacdng ty:
- Nha may tarn lop: chuyen san xuat cac mat hang tarn Igp phue vu cho viec
kinh doanh ciia cdng ty
~ Nha may ong thep: chuyen san xuat cac loai ong thep vuong Iron, hinhchu nhat phue vu cho viec kinh doanh ciia cdng ty
» Phan xuong kinh mau: chuyen san xuat ton lanh, ton kern, ton ma manphue vu cho viec kinh doanh cua eong ty
GVHD:TS, Dirone Dane Khoa*&•> 27 SVTH: Le Xuan Nhi
Neo Thi My Neoe
Trang 39Phan in It hieu qua h<>ai adng kmh doanh do <<<ng i\ co phan I / XI) Motilen ( an Ie><
2.1.5 BSc diem to chirc ke toan cua Cong ty
2.L5J Dae 6lem to chirc ho may ke toan
a) So do ke loan (Xem hinh 2.2)
dinh
Hinh 2,2, So' do ke toan ciia cdng ty Motilen
b) Chirc nang, nhiem vu cua lung ho phan
- Ke loan tnrong: la ngudi chiu trach nhiem chung ve nghiep vu ke toan.theo doi moi boat dong khae nham dam bao sir phat trien ciia cdng ty va trachnhiem bao cao cho giam ddc theo dinh ki hoac ed yen eau
- Ke toan tong hop; lap day du eae chung tu cho viec hach toan eae but toan
tong hop theo man quy djnh, Hach toan day du eae ehi tieu tai chinh ve lai vay,
phan phoi eae quy Chiu trach nhiem chinh xae ve so lieu bao eao, ve tinh baomat ihdng tin kinh te, quan ly cac cdng van deir, eong van di cua van phong
- Ke loan cdng ng: theo doi toan bd cdng ng cua eong ty theo doi chat die
tinh hinh gitra ho phan kinh doanh vdi khach hang
- Thu quy: theo doi moi tai khoan dm ban hang va dich vu, tien khae, phai thong ke moi thu hoa dan ban hang va tien thu dirge tir ban hang, tir dich vu
khae, qyan ly moi khoan tien thu ehi ed sd sach chung tir kem theo
- Ke loan thanh toan va tai san cd dinh: rno sd chi tiet theo doi tinh hinh thu
ehi tien mat thanh loan tien lirong, tien thuang, tra cap cho cdng nhan vien,khau trir cac khoan nop theo quy dinh theo dot viec trieh nop BHXH, BUYT.KPCD lap bao cao ve ehe do lien lirong theo dot viec tang giam tai san ed dinh,luan chuyen noi ho, thanh ly va nhugng ban tai san cd dinh, lap day du eae thuluc, ehirng tir lam co sd, ghi so ke toan ehi tiet, tong hgp Xae dinh nguon vonmua sam, danh gia tai san ed dinh trong eae ky kiern ke theo doi nguyen gia,
khau hao va sja tri con lai.
ID:i TS Duong Dang Khoa
Neb Thi Mv Nunc
a a
SVTH: Le Xuan Nhi
Trang 40Phan tu l; hteu qua hoot doaV kmh il(>au!> toi c>mg t\ <o p'nan I IAD Motih u (\'m tho
e toan vat lieu: theo doi phan anh xuat nhap ton kho, hach toan nhapxuat ton kho nguven vat lieu, mo sd ehi tiet.qua trinh nhap xuat va thu hdi nationvon kiern tra ehe do chap hanh bao quan kiern ke lap bao cao nguyen vat lieu.
~ Ke toan vat tir va ngan hang: chiu trach nhiem ghi chep so lieu eae nghiep
vu kinh; te phat sinh hang ngay ve vat tir san pham dong thai Idem ke cac cdngtae ke toan ngan hang hach toan qua trinh thu ehi tien mat ngan phieu ngoai tethire hien xuat nhap quy tai Cdng ty Mo so ehi tiet theo doi hach toan tien mat
va tien giri eua Cong ty tai ngan hang
2.1.5.2 Che do ke toan ap dung
~Che do ke toan: Cong ty ap dung theo quyet djnh sd 15/2006/QD-BTC vaeae thong tu hudng dan sua doi, bd sung ehe do ke toan doanh nghiep Viet Nam
- Hinh thue ke toan ap dung: Cdng ty ap dung hinh thirc chung tir ghi sd
tren may tinh (xem Hinh 2.3)
- Nguyen tae ghi nhan hang ton kho: ghi nhan theo gia gde bao gom: chi phimua, chi phi ehe bien va eae chi phi lien quan true tiep khae phat sinh,
- Phuong phap tinh gia tri hang ton kho; gia gde hang ton kho dirge tinhtheo phirong phap binh quan gia quyen va hach toan theo phirong phap ke khai
thuanaixuven.
- Co tuc: dirge ghi nhan la ng phai tra khi durcrc cdng bd.
- Thue GTGT: nop theo phuong phap khau tru
-ThudTNDN: 25%.
aVI ID: TS Duong Dang Khoa
Ned Thi M'v Neoc