Nghiên cứu ứng dụng các phương pháp tính chỉ số khối lượng sản phẩm để đánh giá tốc độ tăng trưởng ngành công nghiệp

~C' qucic dful... S\fCAN Tlllfr PiiAII''... TINH Clll S KIII LUng... tifn thw'mg lrong.. th'lc xunt kllfiu... Do v0y klti n0n kinh tc' c6ng nghi~p tlteo piHrong.. vtra IIHI lh:p stYii~

I - ·~ · ; ·._

-· l'IGIIIEN CUU (JNG DUNG cAct PI IVcJNG PI-lAP

' TINH c1 Ii s6 I<i Iol.LV<JNG SAI~ PI IAM u£ · -_

-DANI I Gil\ Tl5c DO TANG TilUUNn : ·

-NGAN:I I Ct)I~Ki NGI IJ(J>

~C' qucic dful Do do, vi~c <.hlnh g.i;l chfnh x;\c telc d<} t<ing tnri'n1g c(iJl.[.! "t-!hi~p li\ 111(1t

tnr{mg Ji:w 11!-!i'tnh cClJlg nghi~p c<l nhiCu phtr<mg ph<lp 0 Vi(~l Nn111 Jllliin·ng ph:ip

tfnh chi s6 kltC1i ln<;mg siin pllt\111 thco h<'mg gi:i ccJ djnh du"t,K· ;lp dung tir nllfing 11i1111

diiu thi\nh l~tp ( 1!)5()) elm den n:ty Phtr!iJlg ph:lp ni'ly c<) uu diCn1 vi1 phi• h<_tp v6i th!'ti

· chuyen s"ng [(1 chc til! tnr(ing thl plnnmg ph:lp lfnh td'ty h(>c l(1 nhi0u nlnr<,ic di0nL

/Do <.ki d(Ji ht\i cii'.' phi'1i n! plnrong ph;\p mt'ti thay the

D6 ti'ti: "Nghil!T1 Cli·u rl'r1g d~mg cdc phmmg pluip tfnh cld siUdtfii llr~mg sdn

chlnh nhtunllluc'dfch lrctl

I pllll'ong ph<IJ' tfnh chi sCi kh<ii ltl'!/llg s:'lll phrlm lro11g vi~c d:inh gt:t Ilk d<y liin~

trui'mg ngf111h d'ntg nglti~p

-:-chi sCi khcJi ltr<,llig cling dtr!,J'C llw111 kh;in vi\ g('ip ph<i11 lmi'111 tl!i~ll dt~ titi 11;1y

I B:111 < 'ln't 11h i~ 111 de 1 ;, i r:t't mung 11 h~n dtr<Jc 11 h ling y k i (:·11 ti<~IJ ~~ ~! ( ·,P n'1 a c:lc ·

IJ/C li1111 Clllll! t;l_c ng.hi~p v~t tl!\!ng kC· v;t c:ic ni1i'1 nghicn nin d( !IL~ t:ti dth_fc hoi111

thi~11 !Hill vi1 stilll dtJ\fC dtr<t vi'1o ;ip d~111g trong c(JJI~ t;l~· tlt<i11p kl\ l'<lll):! 11plli~p

\

S\fCAN Tlllfr PiiAII''<mif.:N ct"ru fiN<; llUN<; J'JHI(JN<; I'll AI' Tflm

Clli ~() KII<')i UI<,1N(; 1\J(H, TIIA \'CliO I'll liON<: I'll AI' Jllf.:N liAr'\ II

TRON<; Tll(lN<; ~<.f.: CON<_; NGIII~:I'

Clrmmg 2

11~: Tli6N<; Clll Tlf.:U Tll(iNU Kf.: KII6J LII<,1N<;

SAN I'IIAI\'1 sAN XlJA'r Ct'IA N<;ANII c()N<; NWII~:I'

I 2- Chi tiht gill trf .!inTI rrilii

.l-Clli ticlf giti trf fting t/,"em

Chrtu1£g 3:

CAC PlllfON<; I'll AI' TiNII Clli s() KII6I LU'~1N<;

" , , i

SAN PIIAM CON<; N<;tll~~l'

1- Chi Slf clwng ,i,,dll -~·wii cljllg 11glti~;p

rd chi sri' 1</ulllrr{mg \:rin plufm ojng nghi{;f' II

I 2- Cit i' stf ldufi h ,.~,.,.~ sdu pluiiu n; 11g 11g It ;~;I' II

2- Ccic plmong pluip tfnlt chi .wr /dull lrr{mg wl11 pluiiu Cling 11ghi~;l' 12

2.1- l'lnrong plulp tf11lt cld .wfldtril lrrpng sd11 J1fuiin hi~;,, r~lt 12

2.1.1- fllut'ong plurJ' tfnll c!d.wi'klull hrvn~-: Sltll pluiin hi~;" ~·~if cri tltl IJ

2.1.2- l'lzmmg Jdulp tfnlt cld SlJ' kluii ltr~mg sdn pluiin hi~;, l'lil /rinh qulin I 4

(I) C(ic/t t{n/t chi' sri' kluli fu·~mg sd11 f1!uri11 hi~;" l'~if /Jinh q11tin tlwo

15

i

;

;,

(2) Ctich ruth cht sci kluJi lu~mg sanpluim lnC'll l'~it lnll~llfWTIIIIIC'IJ

c.ticlr ticij' c~i11 ba11 ddu trr· sdn phdi11 2.1}- Ur', nlrrt'vc-di/m l'tr tTi/u ki(n tlf' d(tng cldsci"kluii lrr~mg lri~;" l'~il

: clcftlcirilt gid Me tf~} fting tnn1ug Ctlng ughifp

2.2-1'/uumg flhflplflllr c!ci' Sti" kluJi lrr~mg sdn pluiin t!cro giti trf sdn rruii JJ

2.2././'/mmrg fliUTfl ({n/r cfd Slf l<Jui[ frt~mg gill trf ,C.,'X (/reo giti nf tf{11/r J<J

2.2.2- l'lurmrg f'luip tfnlr dti Sll l<lrtii lrt(lllg girl trf SX theo clli' .wr giti J7

2 1- 1'/mmrg pluip thrlr clri' Sl) ldHJi lrreng gid trf tl"ing tluim 47

Clurmrg 4:

NllllN(; KII~;I'! NCIII ' 1>~: xuKr llN(; DUN(; 51

PII/\N 11/\1:

TlltrN<HliEi\1 TINII Clll SO 1<1101 Llf<)N<; CON<; N(;IIIEI' TIIEO 54

cAc l'llllON<; I'IIAI' THf.~N I>!t\ BAN TIL\NIIl'IH) IIA N(>I

TINH Clll S() KII()I LU<)N<;

DANII (;I.:\ TcJC D<) TANG TltU(iN<; C(>N<; N<aiif;:P

I

cfa11h gia ftfC tf(j {lll~g fl'mh1g Cang nglzif.p" dlf\1C d(ll ril ln 111!;' difll ki(·11 11611 kinh tc dii cllll)'<ill d0i ~:mg C<i chc thi trucmg, Nhi'l llll<'l'l~ d:i Vi)ll d~IIIJ:! nhieu

l'luin 111{if: Nhfi'ng vfln de v0 plnmng ph:ip llr(111 ct'r:1 dd s(! klteli ltn.itlg siin phfim c('>ng llt!hi¢p

CIIUUNCi 1:

l'lui'n hoi: Tln'r n~lli~tll tfrd~ Chi stl klttii lll'(_llll! ~ \'"f 11}:'-lti(·p thl'o de

rl

CIHf<jN<; I

1<.1161 LlJ<,lNG 1\I(H TIIA Y TIID: CliO I'IHJUNU PII.\P llli;:N IIANII TIU>N<;

dmg cn·p thi0t hun tnmg l1nh h1nh 11C11 ki11h lc ph{tt trid11 clnr:1 llt~l sv tin d!nh vft

lrong tltt"ri k)' d:ly m:.mh CC111g ng.hi~p lto:i- lli~n d~1i l•o:i d:lt 11\H.ic

Dd dii111 h:'1o llu1ng lin\'~ ttlc d<) t:ing tnr('mg kip th<'ii chfnh x;lc tlli tru/rc

til:n co -cllc qu:'111 l)r v:1 di)c diC111 ct1:1 dtii ltrqng linh to:\n

Tlnh <:hi s1i kh<ii ltr1/11g trong ng:11111 CC111g ngl1iCp L"(·, nhi0n plurung phap lfnh lo:in kh:ic nlmu, 111<:;:1i phtrung ph:ip dfu lll:tllg tro1112- 111i ill1iillg HU nhU<Jc di~111 do h:'111 thil11 plmong ph:ip t:.H> ra; tJ<)Ilg tllt'ti bi di kt'·111 (d('>i lu',j) 111(>! sCi

nh[i"ng diC11 ki0n qt lhl.;: khi th~rc hi~n Vf dt,t: PI11J1111.~ ph:ip tfnh clti s<'l khCii ltr1,1"11g gi:i It i then J!i:i eli d!nlt d(,j h1'1i ,,IJ:'ti n1 h:ing 12i:i n\ di1th vi1 klu'li lu<jng s:'tn phdlll hi~" \':)tn"ta tir~1g s:'111 phfin1, 1n:)l hi111r Pll'l<i11g ph:iptfnh chi sCI kh6i ltH_ing hi('ll ';_11 d[,j h1'1i ph:'ti n·, ki1Cii ltHJilg s:'111 pl1:itn lti(·tJ \':II ct't:t lit11g s:'111 1'11~111

\';1 t.lliYL~Il s(• n·1:1 dui11g Phll<ill,!.! ph:ip tf111l dd sCi k!J,')j IIIUII.~ 11i:i 11! tltco chi s<·; gi:i dl"1i h1'1i pl1:'1i Cl) gi:i tri ki!Cii ltr1i11g si'111 l'hfin1 thco gi:i lti~'ll lt:'111h v:1clti sCI gi:i ct"1a 11gtr(1j s:·111 xui'il dl11g ll!!hi<;p

d ntl(i"t· Ia thtlng kl'\ chi :~(i kh<1i ln<,,.ng d'>ng n•.!.hi(·p dn<_,t· thnc hi(11 1.,·1 ~~~

th(ill):! tir 11:illl I <JJl) khi 11gi111h n'll1.~ ll.!~hi~~l' thtH,l(" d!:1 11

lt:il' d11r_i<· hlnh tl1i11th, cln'1

ycu lit s:'111 l'h:i1n u·ta n,ei11dt Lh:ti th:i•· t:1i ll.~IIY(Il (tl1:111 d:1 ";'''.!.! qniin,t.~ :q,t~tft)

\';1 C(Jit.!.! IH:.~1i1:'jl 1111,1(" plt:)lll !11; ll<lll.'~ di<.~ll lllli.lC I'IJ':'i \1_1 ljlt:\tl tJ<,j \it~ll <·hi111J

I !lwn, di~n th) trr')lit!·· dt~· I lnl1 lo:i11 Tlr <;;111 11:ir1t jl)_'i,S d·".11 rr:t' :i1, clt.rrl~! l'llll<fllt!

ph;ip lfnh chi s(l ki!C>i ltr~tng gi:i tri tlwo f!,i:i n) d!nll dt; ph:itl :inl! l(ic de) t:i11g

tnrt'mg chung tu;111 ng.:'111h, ltt'llg nghnlt c(Jllg nglli(·p c:i hi~~l tilllf! H1) tirtlt! dia

dw 11~11 kinh tc qut>c dtm) Plnro·ng ph:ip trcn dii t(,,J t:_ti 45 niitn gilt' viii tri'>

nut'rc Ia, nh:tt li1 tronr th~>·i k)' kc: ho:_tl·ll ho:l t:yp I run!.! plllltill! ! ph:ip nity t(', ra ct)

nhi0u uu vi0t v;, thfch IH/P c<J hi¢u qu:i vt1i n1 chc qu:'u1 I)' ni1y Nlnmg tir nam

I t)X(l den nay IICII kinh tc chuyfn s:mg th! trllil'IIP, vt'ti 1111.1( n1 r:ltf q\1:'111 I)' vi JIH)

dW.K' dt)i lllt;i (nt chc:' qui'm ly n0n kinh t0 thi tnri'l'll,!! n'1 s~l qn:'•n ly n'w Nhi't

mrtl'c thco d!nh lurt'rng X~ IH)i Cltt't nglti;1) tltl pluro'ng ph:lp chis() kheli l11~111g g.i:l

tri thco gi:i eel d!nh ;,gi'1y; du1g h(1c l(1 nlti~u nhu'(,l'c difm ! !.<ly kl11'1 khiln cl10 tfnh

!min imh lnr(Hlg ttl'i tfnh' chfnh x:lc vi'1 klp tiJ(,·j ci'1a th(mg lin tt'l r:1 kht,ng dm

phf1 h~tp vt'1i tH~i1 ki11h tc thi tnrl>·ng lk>·i v0y ycu c:iu ph:.ii nghicn ethl c:lc plnrong ph:ip thay tht"\ li'tl~~" thic't kh:kh qu:m vi'1 cc'i Ifni! c:l·p h:ich hi~11 nay

11(': T116N(; (_:IIi ·i't~;tl TII()N<; J<J.: 1<1161 Lll<jNn s/\N I'IIAI\1 sAN xukr

Dd tfnllclli st) kiH'ii ltl\l'llg cCH1g nghi~p nllrlt tllict plt:'1i dt,r:1 trCn ~~~ tltfing chi til'u thti11g !(c ,,IJ:in :lnh kht1i ltr<,111g s:'in plt:\111 s:i11 xunt n·,,, ngitnh ding nghi~p II¢ tilting chi ti0u d<) h:1o gt)m:

- Chi 1 icu ~dn phdrn hi~n v01

- Chlticu gi:ltr! siin xutll

~Chi tictt gi;ltr! tr1ng th0nL

I

Ngo:1i r:1 v0 tn;.it ly thuyC:t dm d1 th0 lf11h ktH·;j ltr<,ll1g s:'111 pluirn cClllg nghi¢p hfitJr'- .~i:l lrj gin c<1ng ciJL-: hiC11 h~ng l:lo d<)ng h:HJ phf Nlnrng lrong th~rc I~ g:in nlnr khCH1g dtr~ic tl11g d1,11Jg, vi vQy cfir1F- ldl<"lllg d0 c0p c~t tltti dC:n nhfin~ clri I ictt ni'1y

l.:'1 kCI qt1:i ci'1:1 h<,J<JI (l<)n!:! si\n xuft·l cCmg nghi~,, l:u1 r:1 du<.1c thd hi~n du/ri

d:.u1g v:)tch:il ct,l the: 'l:in pldi111 lli~n v;)t hao g()tn:

- Tlllrnlt pluiin: I .:1 nhfillf ! si'111 ph{irn v:)l chiYt do 1lu:.11 d(Htp s:'111 xttill cCJJlg rghi¢p t:.to rn d~ kct thtic kltfn1 cl!c hie:,, (ho0c klt:ti th:ic) ctt<'ir ci1ng ct'r:1 do:111h

·1ghi¢p v:1 duvc lmi'111 1:\t de tht't l~tc nhQp kho DC!i V<.!i nltfi11g ngiuth s:'trl xufll

di.ic lltir kh(•ng di nltQp klto nlllr: Ng:u!11 di¢11 qui dird1 tfnlt thro sc'11t ltr</llg di~n plt:lt r:1 lrt'll tii'IJI!:'- ht'l thl 1:,1i r!ltit rn:iy ph:il di~n: ngi11d1 ltll<,!t' tfnh lltl'o s:'111 lw,tng

Ill rt'Jc { rcll ( t.'JJI!! It{, d iiI { ll i c (lc nit;, Ill :I\' lJ 11/ic

cCJllg ng.lti~p l:.HJ r<l, d:i kc't tln.lc lll(ll l'tlll,!! dn:,111 cltt~· hiC·11 (IJ(l:)c klt:ti lltclc), trong

d:ly ciHI)'l~ll s:in Xllill ci't:l do:utl1 nglri~p N<ii ciHtJtg h:i11 tlti111lt pldlll ciJJt pltiii

til'p ~~~~-· chc hilYII tiC:p tmng drl;tnlt nglti(·p nlurng dllt}! ni thi\ dH</c nlt(tp kl10 vft

- Sdn f1lui~n £M dung: l.it c:1c d:mg dl cll:it t'(JJI tl:11tg ll:ltll lrr~·tt d:lv clnty0n s:'111 \tt:lt ct·J:, d(l:JJdJ np1Ji0j1

7

-Cdc lu~1i plu;·li¢u • plie pluim 1ile 11i~jn li111ii dan.t: tnetz 1 ut uuuc /Jail ra

ugudi doanlt nghi~;Jl·

xutlt ctmg nglli~p thn(mg chi tfnh siln 1'11:\m hi~n v01 li'1 th:mll t'hti111 d1 m(lt s6 ft

ng:111h tfnh dC.-11 h:ln lhi'nth ph:irn nlnr: ( 'l:111k~ ci'r:l ll,l!;lllh -.:'ttl :\tr:ll xi rn:ing, htll

gifly Ctl<lngirrtlt s;in xuffl.gi;Yy, s~1j Cllil ng~mh s;'111 Xllfll v;ii,

l Chi lieu kll6i Iuvr.Jg si'tn pllrlm hi~n v0t c6 y ng.hia so s:inll lr~rc tic'p v(1i

nhatt qua de thl'1i k~· n(·n c6 lhf sl'r <h;lllJ! d:1nh p.i:i nhip d(i lfing trrrlmp cl'tll s~·m

xutit va tfnh m(lt s6 dd lieu khac nlnr niing sufit lao d(mp niing su:lt tllic.t l>j, chi

phf gi;l th:mh I do·11 vi 's:'ul phftlll Nhtfllp vi si'tn ph:im hifn \'01 n) qui c:kh

phfim chill gi:i lri sl:r d~11·1g don vi do ltr<'ing kh:k nlwu ncn kht'lllJ! c<'1 khii nfing

t6ng hqp r(mg cho nhieu ngf111h siin xu;\'1 s:'m phfirn kh;ic nhau

2 Chi t icu gi:1 h·i siin xu:H

La toi'11t h<) gi:i 1r1' ctm k!JC)i ltr~mg s;'m pltrlm do ho~tl d•)ng s:in xuflt cOng

s~111 ;.;.ufll b:to gt)m: Gi:ll ri ctt:l nguyc.n v01 li~u, nhicn li~u nfing ltrt.Htg, plt~t ILmg

tlwy the, chi phf djch v~1 ph~tc v~t quiin ly, khflu lmo titi s:in ctl djnh, clti pltf lao

· d(mg v~1 gi:llrj m<>·i ,.,;\ng l~to ra (gi<l trj th~ng du') cJ g.t'~t· til) hlnh th:li si'm ph~m

thl gi<i trj s<'lll xuflt cCll1g ng.hi<;p hao g.t~llt: Gi{t tri etta to:m b(J t1;;1111t phtin1 gia b·j

dta d!ch v~t cCmg nghi~p dfi ltoftn 1hf111h hfut g.iao, gi:llri dw l'llc'li~u phc phrlm

dii b;in ra vft chcnh 1~clt gi(l tri g.ili'a ctt6i ky vi't d~u k)' etta h1n tlt:udt pldim v~'

s:'111 phrlm dl'l· tl:tng It rlllg cf\u thi11th gi:i lrj cl'~:t sii11 ph:im cimg ,,glti~p

Gi<l tri s:'tn xuflt cfll1g ng.hi(·p 1;, chi ticu thd hi~u d:iy tlt't 11ltfft khtli luvng

s;'ut phnm do 11\J<.tl d')ng s:'m xufll cClllg 11glti(·p t:.Hl ra dm.tc hi0u lti~n dntl'i th.mg

gi;l ,tri Oti 1 i(·u, gi<t 1 rj st'm xuf\1 cflllg ng.lti~p n) y nghia pltiin :1nh c<1 C:t'u, quail

It¢ t.y 1¢ g.i fi'a c:~c yc'tt t () diu thiu1 h 1 ron g gi :1 1 ri si'm ph:lm 11111 r: I}· I~ ell i pit f s:'111

xuf\:1, g.i<i 1h:u1hf l~1i lllllt011, ty.l~ clti pltf !rung gi:111 v~ 1:-!i<i lri l:ing th(•JIJ, t"<1 d\·u

de h<; • Jlh:in ln;ng chi 11hf truno !.!inn vi't oi:i • C" \, C" lri • tiinu lhL'IIl _ I 'hi lil'tt p.i:i ltj siin

i

xui11 dm tltH.K' dtutg <.16 cl:lnh gi;l qui tnCJ vi't ttlc d(1 tfing lrtrt'l'IIV, ct't:t s:'111 xu:'!'t 0

mrtk ta tir tnrt'r~ dc'tl twy vft11 str d~tng gi;l tri si'111 xutil dt~ d:lnlt gi:l nl!jp d(1 liing

I nrt\n g c'ta 11 gill tit C< 'II g 11 glt i ~p v:-1 l)i I n.JJ tg ett :t JH) In '11,!.! lll;l t k i nil It' q ll<k d f111

•

qui lllf>, ch£'1'1 ltr<.!·ng hi~u qu:'1 ci't:J llg.iudJ ctHJg nghi¢1' lllnr: Niitt}! s11Ctl hto th)ng, l)~ stitltllt0t1F dU', nfi11g su:l'l thit·t hj -

Do ytu c:)u st'r dt,11lg v:t t:k dt,tng qu:ttl tr<.Hlg 61:1 tH·,, dd tit'\u g.i:l lr! s:in

xuit't dtt\>'c lfnlt tltco 2 lo<.li gi<i li1: Ui;i th~rc lc vi1 gi;l so s:ittlt Trong tn{>i lo~ti gi<l,

cflll ct.i· vfto c:ic ye'tt tt) cft·u th~111h l·i'ta gi:1, d>11 du\>'c tlnlt tltcu thcu·gi:i l'<i h:iu vi)

I

gi:l ctlil ngtrl'd siin xutt't cf>llg nglti~JL

(ii:l C<i hi'ttl 1ft gia hiin si'111 1,1Jfin1 ci't:J llgtri'ri s:ln xu:'\1 dnra n'itlntC: tiifn th~t (chi g<1tn gi:i thi'111lt vi'1 l~>·i nlnt0n do:111lt nghi~p)

( ii:i ctt:l ngtr<'ii s:'111 xu~\'! cf>ng nghi~\1' : 1.:1 gi<i h:in s:'ttt ph:i'nl n't:l ngtrifi s:ln xun·t d'>tJg np.lli~·1, c<'l h:to g{>m c;i tl11tt-' tictt tlt~t (g<~tll gi:i tlti1111l s:'tn ph:1111 tl111c ticu th~t vit J,_,.i nllu(ttt tlo;utlt nglti~\p) ll:ty tH'ii dclt kl1;ic ~~i:i l'l·t:t rJgu<'1i s:iu xuftl

( ii:i lrj s:'111 xunt dtnfc tlnh lhco l:!i:i tll~rc tc: g<,>i li't gi:i tr! s:in xu:'\1 lltl'o gi:i tltt,rc ic T1otJg <h'> g<~>ttl gi:i trj si'11t xunt tltco gi:i tlt~rc k c<i h:'trt vi1 ).!i:i tr! s:iu xuftt thco gi:i tln,r,· ll" ct'lit ll).!tr(;j s:in xtt:Yt n11l).! ll!!l!i(·p; N<'i ct'i d:iy lh.tl·lnic rtiing vi't y

ng!JI:t st'r dt,tlt!! (trir )' ng!Ji:J di111g dC: d:inh gi_:i nhjp d<) liit1g ltlr<'ilt).! llltr:in tuy ct'ta

s:'n1 xu:lt )

( ii:i It i s:ttl xu{ll tfnh tlwo gi:i S<> s:inlt g<,>i 1:1 F"l tri s:111 :<.ttiil tltco gi:l S<> s:lnlt Ttt)' II teo vi~c ln·y gi:i niirn gtic tni't gi:i tri siin xtr:ll lite<> gi:i so s:inh ct'm

dnvc pltfln l·i~t li1 gi<l tri s:'111 xu;lt tlteu gi<i so sanh lien ltoitn (ln·y g.i:i tri ctw I

n:im tnr(ic hrn rt:lrn l!t1c so s:i11lt) vi'1 gi:i tri s:in xuCt' tltt._:u !.!.i:i so s:inlt ctl dinlt

(IHy l:!i:i ct'lil I n:illl IJ11<1·c ni10 d<1 linn r1:irn l:!<·H chollllil-\11 tJ:JIIl lil~Jl s:ntl Vt5 tlt~rc

chn·t 1111 gi:i ('() djttlt clllli'l lrHiiltl:! IH_ip di_il· h~;t Cl·l:t l:!i:; S<l s:iJdt vl ,~;yy 12-i:i tr! s<tll xuftt tfnh tiJ,·o gi:i so s:inh lien h<lillt It:~)· n'i djtJIJ 1111 J,:.liJ ckit dl~ll 1d11t nh:111 v:t

cluing n) <l:iv lit·,)' nghla vit g.i:i trj st'r dl_ltJg cl.t:J Jlll)lcltl li\··n ~.i:i trj s:'111 :-;Ji:it

tii:i tri s(nt xuflt tltco gi:i so s:inlt di11g dtr~K· ti.nh tlll'll l:!i:i c<f h:'nt \.;, g.ia h:in n·lit llt!'ltii si'trt xu:lt c(lng ll,!.!.lti~p Vit tll<~i chi tictt ).!.i:i !rj s:itt xtr:lt tf~:h thco ):!i:i so s:inlt ,.t.t:J ttH~i lli:_Ji g.i:i si: n·, y fl,!.!.hi:t lt,! '.lJit'll ctitt ti<.'l' <·:.til Ll1:it· rdJ:lll

J ( ' It 1 I k ll g i : i I r j I : i 11 g lit (· 111

l.i1 c·lti tit'''u (llt;'Jrt :in!J kiH·,j ltl'/ll,L' s:'tll 11lt:1111 ~::'111 \ll,it < tt:t 1!<1:.'1 <1'.111_!! n·ntg rtglti~·p du<''j <l:ltl) ' 12i:i IIi 11\<,ii 1:_1(1 I :1 ll,!~<1i1i r·l1i J'hf lrtlll!' !•i;Jil ll:t\' tJI'•i r·:idt l:lt:i<::

()

N0i dung chl tiC~11 g.i;i tr! liin~r"thC·tn g_l~lll c:ic ycut(J s:111:

(I )-TIIu n't;t 11g_trdi s:.in xu:'ll: I,;, to:tn h(1 chi lr~rc til~l' ph:il sinh lien qunn

tl0'11 sir d~mg l:to d(1ng itl11r: Ti,-;11 llltiltJ! vi'! d(' khn:'m n', tf1dt ('lt:ll IH!ill)! tifn thw'mg lrong quy ltHl'llg' v1t cclc klto?11t lrfch 11(1p quy hiio hi(nt xii lt(1i, h;io hidttl

y tc v~1 kinh phf cClllg doi'm cho ng.tri\i l:to d(111g lrong doanlt n';'-lti~p

(2)-Thuc: si'111 xuflt: 13t c:lc lo:.ti thuc ph:lt sinh g.~n vt';j s:'111 xuilt til'u th\1 ct'ta doanh nghi~p nlnr lhuc VAT, thuc tiht till:' d~c hi~l th'lc xunt kllfiu lime Jllllll hi'ti

(3)-Kitn·u llilo TSCD: Ut Tc)ng ~:1 tri khffu !tao t:ti s:111 ('(-; djnll <lfi trfch

v110 chi phf s:in xutlt

( 4 }-( i i :i I r! I hi.i 11 g d tr: Phf\n I ~l'i nlnt ~~~ dt :t si'111 x ufft I :.to rCI g.C)m l<,ti nlnt~ll c.:i't:t doanh nghi~p, l~l'i nlnt~n phfln phtli dm ng.H(l'i g()p Vl·;n, ttp.m';i elm vny v6n v1t cic khoiin chi phf siin xuflt kh:k kiJC,ng tfnh !tong chi phi' !rung gi<HI v1t cck

ycut6(1} (2) C') dt:t gi:llri Wng tltl-:.tn ('nrCn

ch:'lt lllm kcl q~t;i s:in xu:'ft, ding nhtr d:lnh p.i;l en· cflu tCic d!i plt:lt tric:n vi't tfnh to~ln c:<lc chi lieu ch:'ft ltt\J'ng etta lm:.1l d(mg d'mg nghi~p t:.ti tJH11 llg}tnl!, dja· plnrung v:1 co !>.i't

Chi liL'u'g.i:i tri lii11g tltC·.11t dtr1_ic lf11lt theo g.i:i tlt~rc IL' v;, p.i:i so s:i11h nlnr

dlii vt1i chi tict~ gi:l lrj si'111 xurlt Nlnr11g vi clll lieu g.i:l trj t:ill)! tlll~lll 1:1 hr) plt~n

;

gi:ltr! m6i s;i11i~ l<.tn m trong to:tn h<) gi:l trj ci'1a s:in pltrlm (ng·,;,j hr) plt(tll chi phf

!rung g.ian), dl; th1 ri:i trj t:lng tltc111 kltC11tg d1 klt:li ni~m ).!.i;i ni hi'111 v:, gi;\ ci'ta ngtrtri s:in xun·t c(Jng nghi~p

10

CllllUNU J

I ChI' st·; dn111 g "~ sian x ml I c1i11 g 11 g hi~ p v :, rl d so ld w i lm,lll g sii 11

1.1-Citi sfi chung

Cld sCI dlltn,~; ve si'111 xurlt cflltg nglli¢p J;, cld til'u t11o11g tl<'li l>itiu 1Ji¢n ty

1¢ to:-111 hc) khc'li ltrc,m~ siin phd111 thco ~i:l th~rc tc· ~ifia Z th(;i k)' (lhc';j k)· h:io do

vft th(;j k)' gt';c) Chi st1 clumg v0 s:'111 xunt cc1ttg nghi<(pld1:'111 :itdt s~r hictl d(111g ct't:t kht'ii ltrt_illl:-! s:'tn phd111 s:·m xu:Yt r:1 gifi:t 2 tiJ(;j k)' h:111 rc'1111 l·:i y0tt tc'l ph:lt

tridn s:'111 xu:lt v:t yett !Ci bien dc)ng ctt:t gi:i dt Chi sc; cl1ttt1g v( s:'111 xu:ll cf,ng nghi¢p du"t,K' tinlt trc11 co· s(·t si'r dt=111g cic chi ticu khC!i ltrc_,ng s:'ttt phtint c(mg nghi¢p theo gi:i th~rc tc (gi:i hi¢11 lti't~tlt) 11lnr:

+ Cli:i I rl siin Xll:t'l theo gi:l tln,rc tt-' c·cr h:'111

+(li:i tri sf111 Xll:ll lhco gi:i tlll_rc I( l'l·l:1ngtriii s:i11 Xtt:il

-., Ui:i tr! liing tltcttl theogi:i llnJc t((gi:i hi~nltilltltl

1: ( ii:i trl siin xu:'t't (hni)c gi:i It! tiing tltc111) llll'o !•i:i 1111/l' tC\ k)· l1;in c;io

- Lq0p0 : ( ii:i lri s:'ttl xu:YI (hoi_H' gi:i tri tiitt~'· tltC:'tn) tlll'!l 1!i:i tlttrc It~ kS· P,lll'

1.2-Clli s(i ld11')j ltrqn~ s:'m ph:)m cong nghi~·p

( 'lti sl·l kiH'ii ltrc/111:-!- s:in ph;itlt l'(lll,!! ttgl1i<;l' 1:1 dd tit·ll llll•I1J:! th')i hi(i11 lti(·tt

s~r hiC11 d('llt' ct.l:l t)'' 1~ , kiHii llu_iltg s:'111 I'IJ:i'tll l·r·lll,!.! nrlti(·l, tlt11:i11 tu(· cl(, '<.\tt tc'i

s:'111 Xtlttl 1:_1(1 1;1 ~ifi:1 2 tl!(,j k5' (!hili L)· l':tt' r_·;in \·i1 tlti1i k~ !'l't'l

I I

Itt)' ci't:tl.lll:.ll d1}11j~ s:'111 x11n1, ldJi1tll,! [~{q" :'mh llll!'itl)' ,.,·1:1 Vt'lt 1,.1 hit'11 d(ltl).! ! '.i<il·:t

VI v(1y chi stl k!JC)i ltr<,n1g s<'tn p!J(itn duvc di111t! dC tLIIlll .~·i:i ll·1c d(1 t;illt! lrn<'illg

si'm xuflt etta ngi11th cCJ;t~ nglti~·11 qll:t de ·lh(J·i k)• v;, (l:ty L·illl).! lit 11(1i dung

Clll sri kll!ii ltt'!,l'llL.! s<'m pllf~111 cClll!_! nghi1;p dtrc.lt' tf1Jh '.ltr:t 111~11 c:k cltlticu

+Chit icu gi;l tr! kh(}i ltr<,ing siin phrlm hi¢11 v(tl (siin pllfitn s:'tn xufH )

· VC 111(11 l)i lu0n, c<l nhiCu plnrung ph:lp tfnll dli sCi klt•'ii ltl\illg si'm pldm

cC111g nghi¢p 11lnrng ph0 bien vft c<l lfnh khi'• thi cno li't c:k plPni·ng pll:lp s:n1:

!

2.1 Phcrcmg p/;(ip r:f11h c!d slr lduii !n~mg sd11 p!ui'm hi~;,c r~it, g~Ji tdt ld chi

!

;

12

Chi st'i I~ I ,I IV pll:~11 ;'udl tt"it· <h} J'I1:IL ltit ;11 tl111:in Ill)' n·lil IH1:.11 d(lll)! s:'111 Xlt:ll n>ng nghlt;p t!l(Jrlg q11a chi tic11 kht1i ltrc,l'lll-! s:'111 ph:lrn hit;n v01 s:'111 xu:lt rn

C6 2 l<1~1i clii s<~ KLIIY:

Chi sCi 1<.1.1 IV d th0: U1 clli sC) clio tintg l():_1i si111 plt{illlllo:h' tirng llli.ll lti111g c~1 thd Vf dt._r: Chi st'i kiiC)i ltr\lllg siin ph:1nl tli~n tlwu.· xi tllilll!! v:ii g.ifly, tltrt'ing, hi:1 d<) uting

('hi sci K I J IV clnmg ( chung ci'1a ngf111 II, tofut ngfuth, do:tnh ll,l! 11 i~p ): I ,;I chi

sCi kltCii ltr(_ittg s:'tn plt:itn hlnlt qunn gin quyCn ctl<l de chi s<l KI.IIV c~lllt~

2.1.1-/'hrumg plulp lfnh chi'sd ldrai lrr~nrg sd11 plui~ulric;n qit cclt!rd':

kh1li lln.illg s:i11 phtln1 hi(·n v:)l s:i11 xu:Yt r:t 1.1 IIH'ii ky g•k n'•a lo:_ti s:in phn'111 ho~c

llti,il h:t,;g si'ut plt:illl d<>

chi sCi

I l:.ut ell( ctl(l dli s6 I< I I IV c:i thC li1 chi pll:'111 :'•nil lm· <kl J•ll:it 11 i(n ct.J:t I lo:ti s:i11 ph:111J l1o:yc I 111:_11 !J;lll,!! ~;:'111 ph:)JIJ IIIJIJg c:it' 11111111)' 11•.'1' c,·, nl!it·ll s:'111 plt:)Jn 1-.IJ:Ic rd1:1111 (vf d~t tmng I l.<-lllg ty, llt(Jt ng.itnll 1111_'1 di:1 J'lltrcing_) tlli kl~t'lltg

plt;in :iniJ du•_Jc l!'ic dt) pll:it I ri{ll chllllt!-

i) J' ' • ' •' · • '""' , ', • I ' •

!zay c!Ti' s(r ldufi frl'~mg lzi~;n ''{if hinlr lJif(in

Nguyen ly cllllng dd lftdl chi s(i khcii lm,mg hi~11 ,·:lt ''"tl' quf111 1~1 xuM

ph:lt ltr khtli ltr</ltg s:'u1 phl\m hi¢11 \'(tl \';1 quy~11 sCi n'1:1 L'lllill'.! Klltli lw,mg s<'m

w.,L: Qu)'en sci cl'1a si'111 ph:in1 k (1)' ln,HIP, cl'm siin pltrlnt k trong to:111 h(>

;

2:\~;·\\''lk :; Ttll1!;! lrj sCi de chi sCi khtli IW,l'ng si'ut ph:'int l1i~~~~ v:)l d tltd

; ci'ICt tl:rng si'm pltflm nhf111 (x) v{J·i quy~n sCI n'1:1 clning

L:w"k: T(ing tr! stl de quy~n stl ci'w ltfllg si'111 phfi111 (t6n).' <jll)'~ll sCl ci'm

I OO'Yr• <·:lc s:'111 phrlrn lrong t0ng the= I)

!

l

ctJ<l cit I sCl kht)i lll\1'1lf s:'111 pldirn lti~n \·:_t :i t ltc:

·· Dd ct.) dll'<.l'c d() cl1fnl!~ x:lc luy~l dt!i, llrl chisel kheli lll\lll!;! ·>:·1r1 111Jrlm IJi~n v0t

h1nh qutm pll:ii duv~ Ifni: ln~n co s('r di'1 100% lo:.ti s:'ut plt:i1t1 IHI;_iL· ttti.it 11:1111:! s:'111

d i en • vi'1 I i en II :111 II IfnI! I o:\11 I rcr1 c(l' mliu th ro·c cltor1 • • Y f d 11: 0 tl ·~ 11 ~~~ ' i en c1 iu lofm

ngllicn ctl·u) Tm11g 111<~i 11g}1111l dip 2.l.tl chi:1 tllco :":'111 ph:l111 s:l11 pht\111 cilia

thco dn:11d1 llt-'-lli~p s:'u1 xufll r<l s:'111 phti111 d<'>

Tf11h chi st) klleli ltl\illg s:\11 phftlll l!i~11 vQI hlnh qut'\11 L.<·J l dell liC:jl c011,

sud{) ct'1:t 11111i ddt ti(p c:)11 li't:

(I) C'<ich finh dli sli kh(ii lu,J'ng s:in ph{im hien \'{tl hlnh qn:ln theo

ticp c:)n han d:lu tir do:mh ~~~~~~i~p

a/ C:h{m ngflult, doanlt ngltifp l'tl sd11 fJluiin d~ri di{;11 d/ dicu tra thmlng

xu yen

nghi~·p d-p I 2

~-Ncu vi~·{· plt:\11 clli:t ngJ11th ning ngl!i~'l1 dp 4 dli<_Jc d;h dt.l thl du:t vi'lo

ng}llth c:'Yp 4 lk~ clH_lll 111Ft11 cl:_1i di(n chn c:iL· ngit11h c:i.jl I <·:tp 1 lt<1:_ic r::ip L (\t

I IlL-: 1:1: ( 'fltt I i11lt rlti s<') I< I ,II V rltu c:ic ngitnh c;lp 2 l;t rlt!.llt IIJ:.t\1 lit L·;il" ttgitnh

cflp 4 tl:.ti di(;11 clio ti111g ngintlt c:'lp 2 (';ill lf11h chi·;(·) 1\1 IIV c·ltu ltiii,L! 11gimh

c:"1p _), l:t dH111 IJt;iu lit dl· Jtgilldt (_-;-ip I d:_1i di(JJ chn Iiiii,!! tlpi!till dJl \ Vi(:'l· lua

c 1 H) 1 l i i;; d i II • '- " l : , " I ' " ' I I : - • I ': •

Tru{ing llt.lp phfll1l'hi:t de tlgittdtt·:ill4 Lit<! kltiitl kl!!.ltt~ L.,·, ,ltlllL' d:ly tltt, till

vi~c ciH.m tn:1u dtr<,)''.: lh~rc hi~n llll'o nhiC:u ctlp (\t 1110 lit ttlll!'ill lftth dtl sC)

de ngi'111h Ctl.ll / ti:.Ji r.li~tl l:.ti c!J<.HI ng:lldl Cftp] tl:.ti di~ll C\1<-)j l'llll)l l·lJi pl1:'1j dl~Jil ng;u!lt cflp 4 lrong c:ic ng}mh cflp 3 d: ti di~n C:lch cl~<.llt nity 111y gi:'ti quyct duvc

kh<l kh:in klt(111g c<l dl't ngi'mh cflp 4 song vi~c ph:'ti phfm n~intlt vi't I ftllt tm\n tlJftu cho c:ic htr6·c \rung ginn l:t ng.i'ndt cflp 2 vi't cflp 3 rfit "~"'.!:! 11~ vii plnic 1\'P·

l r~rc l i cp dto c:ic ng: Ill It d\'p I , 2, 3 cii II 111:!-h ic 11 Cll'll

du'</C clt\lll (r IH;·ci'c I

/Jml'c J: Lt/:t clH.'Il c:ic donnh 11glti~p d~ti di~n siin xttfil m \·:ic s:itt ph~111 dtr~1c

dt~lll t'1 htn)·c 2.·

Quy lrlnh chqn l~nt (', hn6c I, htrc'i·c 2 v:t l dfu thco 11! !liYt''ll t:k cht111p sau:

sftp xc·p lr:)l lt,r c:k t~gJ111h c(lllg_ ng.lti(·p ctip 4 (c'i htrck I) ho;_w c;ic c:ic s:'111 pllflm

lrong c:ic ng.i11ih cfl'p 4 (c'J' htrc'rc 2) ho0c c:ic donnh ng.hiC:J' s:in xu:lt ra s;\n

phfilll(t'1 htn'ic 3) gii'i111 d·~~~ (lir L·no Xll<.lng thtlp) thco gi:i lrj -.;;in \ 11!11 (gi:'t st'r Ia str

d~111g gi:i tri s:'111 xu:lt de x:ic dj11h c:lc quyfn s(1) Vi~c l~ra clt<.'" hiil cl:i11 ti.r c11o xuC)ng thf\p IIJco lr01 l~t)lii sap, vi\ dll\iC dtfllg_ l:,ti (11gi111h cftp tJ l'll(ii cilll!ll.1 hH(1c

ng:mh d\p l (l100c crlp 2, 3) (c'i htrck I) ci'ta "~'}uJIJ c;lp '' d(i ~~-, hll1'l·(· 2) hP~tc cl'w

h/Xcic d[nlt cdc q11yii'n sci'

Tity !~1cu di0u l:i~~~~ llwc 10· vt~ ~tg~tC!n sel li~11 s:ln c<·, 111:, 'I''Yt;ll st') ('(l 111~ dt,ra

vito m(1l trong c:ic chi lieu nl11r: (ii;i lrj l:ing lhL~Ill, gi:i lrj ~:iin \11:11, dtJ:tllh !lilt,

\:to d(mg, ci't:t lll(il llfllll 11f10 de'> dll\iC dl~lll \;1111 glic Yf 1 \' thuy(l 11!1 cltt lieu gi:i lrj liing t!J(·m \i't quyen stl SC b(to diim tfniJ c!Jfn!J x:ic C:l~l 11lt:'l'! Clltl qll)'~ll s(},

nlnrng linh klt:'t llli 11!:\p vi kiJt',llg tlld lfnh gi:i lri tiin!l llt(·ut ,_.,·,:, tirng s:'111 phflm

· 11!(>1 ddt dfiy cltl Chi tic~u gi:i tri s:'111 xufll l'iitlt-'- v(ty, cillt ~;_1i ~-lti til'u dll:tlllt lint

Ht d> tfnh klti't 11ti !to11 cii (liii si.'r 1:1 st'r d~Jng clli tiC~tt doanlt IIIli c(Jng nghi~p li'tm

cf\11 ctr d~ x:~c tl!nh quy611 sel tltlc:lc lo:_ti quy0n sel c:in lfnh \'l:in ttlnr sau:

- Quy0n sC) ct'1:1 ng;tnh e<'1ng nglii~p cn·p I (IJoi)c c:lp 2 J ): I,;, ty tn,llll:!- gifi'a

llt-'-;llth ct'lllg nglti~·p (lm0c 1<~11,!! do:11tlt !1111 ci't;t ll,!!.:lldt cftp I dil 1 _,l

•

- \)li)'CII : u Cllllllg_clllll l-ill' ·t 1<1 ') "'·'".'::-f."'""'"'""'"" • "" '""<:-"<:-"""-"I

4 so Vt'i'i do:lldt tint clll\ loitll lt)lillth Cflll I (lto~_ic l·ilp 2 n

- ()uyCtt st'i etta s~'tn pll~11t lm11g tt.g;u!lt cftp Ll lit I)' ll\_111)! ~~iua dot~llll llltt ci:ta timg siin plnittt so v{;j do:11tlt tl11t ci'ta toitn ng~utl! cflp 4 s:'ttt :\ttrtl ra s:'111 plt:int do

Du:utlt tlltt si:r d~mg <.16 x:ic dj11ll c:ic qtty0n sel ly ttrr'nq.! nlt:'it lit doanh tltu tfnlt thco gi:\ Cli bi'111 co ng.hi<t l~t tf11lt tl!co g.i:l ct"w ngu(ii si'111 xuilt kiH·lllg ct") tltue' lieu lh\t Nglll)n ~a"l li~u de tfnh to:ln de q11yC:n sCi tlnr(>"llf d\r:t vito kc.i qtt:t etta d\c

cu~c 16ng dit~\1 Ira hay di0u lr:t lo;llt lH) c(Jng nglti¢p t'i 111<)1 n:itn !!fill illtftt duqc

Xilc tljnl1 lf1 ttiitll gclc ( ':lc quyl'n sC) c(J 1110 tlw.rc eel djnll tthil~tl niim hui)c tliCu

chinh ltrtlg n:ittt lity thco di0u ki~n lht,rc 10 v0 nguC1n ~<; li~'tt

ic- Ut clti scl KLI IV hit !It qttCttt gi:t quyctt ctt:t tll(ll ngJtttlt dip 4

iq- Lit chi sci:KLIIV ct't:t c;ic s:'ut pltfitn d~ti di~11 cho 11gi11tlt l·:lp 4

wq- Quy0n stl ct'tn de s:'ttt pllfitlt ch_ti di~11 clio 11g;n!lt ctq! '1

c2 Tinh chi sci KLIIV hluh quf111 ci·w ugi111h dip (ho:_ic c:ip 2 J):

'"'" _'!"

Trnng dt):

I- La clti s<'i KLIIV hlttlt qu:ln to:ut 11g}utlt Uill/' lll!hi~p

i,;- U1 chi sC) KLI IV ct'rn c:ic n~itlll! diJl I (lroi_it' dip 2 J )

! •

d Cacll tfnh :q, the clw tilng hmk

/Jtfch· 1: Clu;1it ngimh cfip 4 d~ti cli<'n dw die ng:'mh r:.tp I ( ho~c cfip 2, 3)

I

t,tghi~p cfl'p I) n) n ng.i'111h cfl·p 4 1:1 l~p hiing de l~r:1 dH.llt st'i ~~-~·irr•h cn·p 4 d~·i di<;n

. -· - - -

-· -== -'l'hii Tf·n llJ!illlh C:iit hi ~i111 xuii't quyf:n ~~ qu~-i~ 11 ~,,

l'ii'p ·I CN dip -1 nJ.!illlh CN dl'p -1 t.t·on1! ( ,.~ , Clhi !•hi!

clli 11 ci'~n giil

•

Vi du_l:

H, \ NU TfNll c)U Y(N s() V t\ L~li\ t'IH,>N cAc N( it\ Nil ( t\1' ~~

Dt\liH(~N CllU NCit\NII NciA~m D: C(JNU Nt:ltiCI' ('I w: llll{N -. -- - - -··· - ···- - - - - --·

11 J d 1i (' Jl

(:iit f.•·i !'iin xu:i't t·ita

IIJ!llllh CN (':i'p ,,

Jllllll ~f)f)f)

('!'_\- IJ·cJIIJ! <lTSX t·i·,, n~i111h

CN l':i'p ·I !.ro11c I (;11~! I :TS:<

f'l.lll 11 J!im h ( 'N 1 ·: i p 1 l

\V 1• = IJ ; fl /'·: tt , I' ; +-· - - _ - -

tc}du n~c1nh IJ: Ccing nghi~'l' cheF hh'ir, ue11 se drroc elton him d~ri di¢11 clw

Lllitl1g 11<.111 l;t l;_tp CJi(IIJt:;tilJi, ·'I' i itld "' 1;11l l l L d l l l l ' " ' \ 1 , •

phrlm du"q"c ch~HI dG di~u Ira !lm(mg xuycn ·

Vf du 2: BANG TfNII QUYfiN so VA U)i\ CIIC,)N c;\c s.-' N I'll AM Dl\1 DI~N

CliO l'vtOT N(IANII CAl' 4 r.tA s<i t

Sl' (I'll IIJ! ll!!l•llh di'p 4)

~

do; 111h: si'111 pi din 1 I ( T)'' I n_mg do:_ll !It

-· - - - donnh thu

- - - ph:'\111 I l>onnh

Nlnr v0y trong sCi 111 tlo:ullr 11ghi~p llwm gw Still Xll:lt s:'111 phfi111 I c6 j

do;uJIJ nghi~p cl!iclll t)l 11\lllg trC:n 70% tln:1nh tl!u cu<J ~;:111 pll:irJJ llil)' nC:n dtrcJc

chq11 d;_li di~n dro siin ph:i111 I

-( '<tl' s;in philJJJ tlii\K' c!H,lll ~·, htrt.il' 2 l:_ip lhillill 111r)l d:nd1 llll.lt' sc'111 plui111 cht't

ngl!i~p d:_1i di~·n si'111 :·w:Yt m c;k s:'1r1 phftlll dtr</l' dH,lll si.~ h:i•' ~-;io s1') li~u vl- khtii

lu\illg_ hi~n v:ytcti<Jift.l ci't ccic s;'111 ph:ln1 clll.l y~.~·u cti tro11~ d:nllt IJJ~Ic

Vfdu.l:

llj\N(i Tft'JII <)tJYI~t'l s() \·,\ l.l''\ CIIC)N (';\t 'I)< >.\Nil N( illli~P

I ),\I lllf:.N S;\N \11;\T t ·,\c s,\i'J 1'11\i\1 D( lll(l' liZ:\ llll'fiNt i XI 1Y(:N

Jl!·;, \·r il s,\ ··: 1'1 1.\~1 st"i '

~ I

- · - - - - -

-Thii !\t' '(',~ 11 ( :i ,, lr·i c.::tn ~ut,f quy(., q,,~-r:u c:.(j

donnh n~hi{'·r• sltn pldtnl I Cl'.\· lr•!nl! <:T S:\ Sl' I 1~(\ng drin

11 i"1111 :lOOO ,j·.,, IJN niin 1 ~IIIII! \

-Ba do:miJ nghi9p d~u lien n·, 1).' ln;lltg, cltic.nt lr0n 70' ; 1q1 th~ lf1 72,6rYn)

I

t Clli' sa· K (HF c1ia cdc sdu plui~11 d{ri tfi~u clw ngtltrlt niiJ 4 dll'{J'C cll{Jll

Gi~·, si'r sl) li~\1 di0u Ira duvc ve 4 s:'tll pltdnt dfi dH_lll nlnr lmng vf d~l 2 ella

nAN< i TfNI;J cA.c CIJ i so KLII v CliO sAN I'll t:.rvt ct·t,\ Nt i,\ Nit CAP 4 tvt i\ so 1

tlnu)c ng:udt cltchicnth:\ng 2 so V()·j th:lng I b~ng 105.1 r_;~ (lt:ty Ui.ng 5.1%)

Chi st'l 1\.I.IIV ci'l:tng,:llth dl.p<l 111il st) tlt:\11g 2 S() \'l·,j llt:i11~ I li1 105.1% Gi:l st'rclli sCi I<.LllV !hang 2 so \'('ii tll;ing I ctw 3 11g1lldl t·:\p 4 ctlll l:_1i dfi duqc

ciH.m cttii ngi'utlt ctmg nglti~p cite' bien l<in IH~il 1;, I P4 .21 ':i-: lJ7 I y;~ v1t 112.40%

(v('ii c:ic q1ty~n sci cl'w cilc ngi'ml! ni'ty nhlr dfi lfnlt lo:i11 i'i d _d1_1 I), Ia linh dtr</C

chi sCi KLIIV l'LI:l 11gi'mh c<'>ng nghi~p cite hicnnlnr snu:

-(t·:_.JII H.!J!J ,

Kcl qua IH~Il cl](l Iii kcl lu;_,,,: ;,t?-i''''' cu11g li,; ,lll\ I', 11, , 1.11 ' " " · ' " ' " c

2 so Vl)·j IIJ;illt! I hfill~' I ()d I% (1!:1)' I iill!: 1.1 '}i )

" " ; 11'

1=~-·-·

2.: "'·

Chi s6 KLIIV cna ngitnh e<)Jtp ~tgl!i~p che hic:n tlt:iu~· 2 su vt'ti tll:lng I lh

I 04 I n/r, ( vt1i q 11 yQn ~:C) g i :·i d! nh I;, () XO) Ui i\ sl'r 2 ng}tnlt < '< lllF 11!! It i (·p cflp I dm

l~_ti n'l chi sli KLIIV lll:1ng 2 so vt'>'i tilting ·I li't: Ngi'ullt CN kiwi tll:k 10:1.2%

'

(quy~n s6 -1;, 0.14) v:1 ng,lu1h CN si'tn xu fit phfln ph6i di~·n !.!:_1 vft nw'tc Ht l.JK.l%

( qu yen sti Ut () O(J) t a 1 In It d 11\>'c cit i s6 KJ_.Jl V ri't :1 toi111 np imh d!n~ ngh i ~p !ft:

Ke·t q u ii I rc11 dw I a li.l·1 It 1 ~) 11: si'111 x 11:11 ci'm I oim "gi 111 h ('{Ill g ngh i ~Jl

th:ing 2 su V(ii Uu'ing 1 hang IOJ.(J% (hay l:ing t9(/h)

{2) C:ich tfnh t,:ltl sCi khCii hH_fllg hi~n v(ll hinh qll:lll llleo tiep c:)ll han

dfi u til' s:in ph{i m

•

- /lftril' /: \.U<I ch\m c;ic ngiu!IJ c(HJ~ ughi~p dip<\ ti;Ji d1cll chu ugiuJh c(mg

bl X lie dfnll ccic quy<~ll stf

x.uflt cl·lll \(li\11 tiJ.!-;11\h c(JII) ' 11~\ti~p (ll(l~\~· eLl(\ 11g.iuth cflp I ~ )

ng.lti~p

cl Ccjng tlllic tin II nir /11~1i clti sci !dl!li ftr~mg llien nii hinlr tft{(ill:

~ 1 -Tinh clli :-;t'i KLll\' blnh qu~itt cLta duanh ltl.!hictJ

-in: Chis<', !\.LilY \111111 quf111 et·1a c\!l:lltlt ng.hi~p

- i.,: Chi ,.·, c;i lh.' ci1<1 sin> ph<i111 q dui diC11 cho d•;u11h 11:'\Jicp

- "'": C)uyc11 s(i ct"l<l s:"111 1)11~;111 q d~_,i di~n c\1o do:utlt 11ri11'Y·

t:::'\ iII h c\1 i : 0 \: L\1 \' iJ if\ iJ I e !<Ill_ l' [1; I II" ~:fuJj:_

"\

1-.J I 1,11

I, - '\l!l\

\ , I I ,_

- i' : CII i •; ( l I\ Ll J 'v' hi Ill! q ll; i!! t II; i ll,L'.; I! Ill c :'q l l

- i1 :Citi ·;<\ I(LIIV l'lllh tjll:·l!l l·u:1 dcl;tith nt:-!Iic;p dll,,, lli<llt <hi di~n

- w11: ()~1)'0:: sCI ct.I;l dn:lldt ll_L'.Ili~j) d:.ti dic~'ll cho ll!!-illllt l·:;:; ,;_

t·, Ti11h chi~;~-, 1\LIIV hillh qu:·lltct.,:, 11~ittth cftp I !lloi_i<· l·:q' ~ \)

(iit"ill!.! 11lllf ~~~ 1111111 h:t\' ., c.i dit-:;111 c t·i'ra tiltH' (I): 'IIIli I t·hi ~.;(} KLIIY hlnlt

qllftll lllco lit~p c:)11 lir doa11lt nglti(·p

c.1• Ti11h chi st'1 KLI IV hi11h qu:'\11 l'l.l;l loilltllgitnh ctH1g ll~ltiqJ:

q u flll tit co I i t;·p c0n II r dn:111lt nglt i ~p

n) 1~· ln,mg cltic-111 lrl'n 70','~ (;TSX ct'ta ·n!!:mh I:Hn d;_ti di~·11 Tit:·p lllco l~rtt cltyn

clc siin plt;;lll d<._ti di~11 cltu c:ic do:lldt nglti~p tiii't st't l·, d<t:lldt llg.hi~p sC) I ta

ciH,)JJ tllf</C 2 s:'tn ph:~;lll tl~ti tli~·n chictll trcn 7(YY,, thntlllt tint n'1;1 doanh nghi~p

•

•

d2• Tfnh chis() K-LIIV dw c:k n.g:1111l r(mg nghi~·p c:.tp t.J

1<0'1 qu;i t fnlt to;\n ('t vf (11.1 lrCn dm lit dd scJ ((I .I IV l"ll:l d, 1:11 d 1 11,12.11i~·p I tiHing

2 so vt!·i tld11g I h[ing 105.7G% Gi:i st'r chi sti KLI IV lltiill.!' -~ •;() v1'ri tll:i11g I etta

2 tlo:1111t n~lti~·p d>ll l:_ti dii dtrl.Jc clu,>n d;.li di~n cJ,., 11.~~:11111 d1p·4 tnii st') I Ia

I OX.40'Yr, vi1 1JX.20% y;, tfll)'\.'\11 s6 clta do:111h nglti~p I Iii I l \.\ doallhttglti~p 2

1:1 0,2~ du;1nh nghi~p l 1:, 0, 14, Ia lfnh du"q"c chi sCi Kl ,II V n'1:1 ng:mh eilp 4 ma

1<01 qu:'t ltCII elm (;j kt~l lu~n: Ng}lllh ct>ltg nglti~fll'iifl /1 lllii s() I s:in xunt

th:ing 2 so v1!·i tlt:lng I h[inp 105.1 y;;, (h"y Hilt!!, 1.1.Vi l

d_~ Tinh rhi s1i KLIIV dw nic ngi111h c(mg nghi(•p c:tp I (ho:_ic dip 2, J)

Vi~e tf11lt tu:i!l_clli s6 KIJIV clto \.·;\c ng:111lt c:lp I (llll:_tc dp 2 ]) vft clto to:u, ng:11111 \.'Illig 11glti~p tlw1> c:idt tit·r· c:y11 tir s:i11 plt:tllt l111illt loi'ut git!ng nlttr

c;\ch 1 f nit t tr 1 i \.~ pl·:) 11 I i r d(l:1111t ng.h i~\p

ctlil ngiudt c.:Yp Ll 111:-i s11 I thw)c ngf111h \.·!lllg nglti·;11 dtl· !1il~ll lit 105.13% tli:i str chi sl'i I~LIIV tlt:\ng 2 so v1'ii tlt:ing I ct.t:t 3 ngitllll di11 1,-illt l:_1i d~ dw.>'c dn,lll

ctt;t ng:11t!t c\,1;,!.! nglti~p cl1\.~ hit:Yn l:in ht!/l 1;, I {)tf.ll %: 1Ji I i'.'; ,.:·t I 12.'1! )';; (v<'1i ·-

de quyL~Il S('i n'1:1 de ngiutlt n:ty nlnr :l;i tf1d1 !o:\11 (',· vf d11 I l 1:1 111111 dtr1,ic chi sCi KLIIV n't:l ll!:-';i11tlt l'<'ntg nglti~p chC· hil'·n nl11r s:n1:

'-~

!

'!'hit' ~ - - - - - · - ··· -~;.,~-·-:11 "''' ····- ~·.,~,"';I lt:"t II!!; ·

tfuing 2 so F(Ji tlui11g 1 blfng 104.5% (fray f~'fng 4.5%)._

d-t Tinh chi sfi J(LIIV chu toi'111 ngi'mh c(mg nghi(~p

I

l

i

i Ng}mh CN kh:ti kht'<lng Ht I 05.2Wi?, (quy~n s6 Ia 0.1'~) v:, Jtgitnh CN si'm xuflt,

phfm phCii di~n ga vi't mr(l'c I_i't lJX.I ()% (quy~n sCI t;, (l.O(i) l:t !lnh dU\l'C chi so

2X

•

NJ!i•nh ('N ~X vi1 phiin

phiii dit·n khi ,rt.-1 tni't'h~

· Kel 'l'':i ft·en eho Ia kf;l lu:)n: S:in xu:YI ei'ta loi·111 ng:'111h l'illlg nghi~p lh:ing

2 so v1~i lh:ing I h:'tng 104.2% (hay l:ing 4.2?,)

2.1.3- l/ir, nfur~J'L' didin nl die'rr ld~'n dp d~mg c!ri' sd' kluii ln~mg lzi~ill l'~il di

ddllh gili Irk d~i lltng lnrrlng c6ng ng1Ii¢p

- f)dm /}(/o tf11h klwa ll~Jc: Phtl<itl~ ph:\p x:ly <hrng chi s1·; KU IV li1 phuung

pll<lp d:itdl t!i<i:r''L' th} Hint! tnr('illt! l't.t:t ng}utiJ n1ng ,,~!Ji~l' dt_t:t llt'll q11i lu;)t quan s:\1 st!J<!·n tr0n L·o· s1'r d:inh gi:l sv hil'll d1)ll,t! vC ltn)'tl,l! n'1<1 c:il· s:'ut phti111 lti~11 v~t

qu yet d! nit den s~r Ui 11 g 1 rm'>11g ci't a 11 Jh 11 n~J111h c·Clll !; nglt i ';P 111··n d:irn h:\o d 1 n,tc

sv tin c:)y l'l'ta,sCi li¢u

- ClJ J' ngflia tlqrc tic!11 cao: Plnrung plt:lp tfnlt chi sCi k!J(Ii hH/111:! s:itt pltri'111

lti~11 v:)l ki!Cmg pl11k ''·'P· dlclllfnlt d<ill ,l!i:itJ de d;llll-! phit IH.iJl \'{fi tr1nl! d<) ctm

lltc'lng kc lt·;ng_ ln_ip <'1 c:ic c:'\1' cost\ c(ltl h:.ltl chc', lfn!t lo;\n, clio kl'l qu:i nhanh vi't

li(t ki~111 ki111! l'hf ,-1 sti lu'.''ll:! d(l;IJI!t ng.lli~p, st'i "S~""' ,.;, su s:iu pltt1111 duvc

dl':tllh Jlg.lti(·p k111 m'11 l1i11h d1) lt:.11l1 ''':i11 ,."''!_!c<''l' 1111-lllg 1i11 ~·,·~ rl1) ti11 cny c:1o

v(t! 110n vi1:t dt tllu th:yp de kiC1n tr:t lo:.ti trlr dtr!.lc ~;t.r hit·11 (l<lfl,!! \·0 t!i:l LIJClllf!

c(J lilt the' lum ldm etlc chi sCi kltl)i ltr~mg gi:l lrj M01 kiJ:k do tru diC:m lfnh nlwnh, l~~ lfnh 1o:i11 ncn cl'>II dm,ic dt111g d~ tfnh kiC:111 lr:i h(, ln_i cl10 vi~c d:inh

gi:lnhjp d(1 pldt lriC:n c(Hil:! nghi~p hhng de chlticu kiJ:ic

-=-= : • ·• I

' l3('>'i v0y quy~n sCitlnr(nig duvc c6 djnlt d10 llti:ti ky d:ti Do v0y klti n0n kinh tc'

c6ng nghi~p tlteo piHrong ph:lp ni'ty sc p.ii'1111 lfnlt cllfnh ~;:lc I )t klt(tc ph~tc

;

nghi~p h:mg n;illt \·tra 17h~tt: v~t clto cCH1g t:k c(tp nh:)l d:mh 111\.tL' do:tnh nghi~p

vtra IIHI lh:)p stYii~u dd tfnh to;ln v:1 di6u cltlnh c:ic q11yC·n sci clto phlt IH/P v<'ti

tlnrc tc

- Danh m~tc c:lc: si't 11 phd 111 d:.t i d i ~~~ si'r d 1:111g I ron g phwillg plt:l p 11;1 y till ri:mg

· dtr<_iC cci d!nh nhiCu nf1111 citng v<)·j c:lc qll)'~ll s6 nl:n khf>ng ph:'tlt :inh dtt\1C nH.'rc

- Dtii vt'ii nlni·tlg si'tn pll~111 kiH.lllg_ Ill~ 111\illg IJo:l dll\iC l,fi11~ d<itl vi lti~n vQI

111;1 chi th~ IJicn dlf<iC h~tl!l !li<l tri vft llhfi'IJ!l si'ut j1IJfi111 c<l dill I~'-' si'111 xnfit d;1i,

<.hJ'Il ClllCC lilt il[l ll~lltg Clll Sll I\ I ,II v l\1 llllll"t.l l'dlU 1'-dl<lll I <l "'.'"\II'- •"' " ' ' " " e >

S~ 1

111 pi lfi I i1 Ct) I IJC I lllli d li'</C h[i II g doll vj hi ¢11 VQ! lhf>llg liHJ(>'llg_ k il:ic

- KIJC>t1g ph;i11 <itdl dtt't_il' s~r hi(n d-c;i v0 chfl.l luvng vf1 n1 l'fYtl 111;)1 hfu1g

(J) Dit:u ki~n ~ip d~mg d()i V(i'i chi sli KLIIV:

- Xny tlt,rng d~tnh 111~1c siin ph:i111 cC>ng nghi~p chi tiel, driy dt't 1~1 diCu ki~n

cftn lh~cl v:, khllllg thd thiCu dtr(,)'C kiJi ilp d~tng plw'o'ng ph;lp xfly d~rng chi sc>

KLIIV 1~11 nil·~, danll lli~IC si\n pldnl llfly cfin plii'ti dtr(,)'C cQp 1111~)1, hCi Sllllg va

lo~li s~\tt_phfitll nH'ii xu:"ll hi~n vf1 nhfi"ng si'u1 phd111 ci.i\n1fYI di

:- Quy0n sCi ell(! c:lc dl.p ngfull1 doaniJ nglti<;p vi1 si'm phfitll piHii dtH,tc lfnh

tm\11 clilnh :de vf1 pli:ii du'(_ic di0u cldnlt tlnrimg xuycn cho pliit IH.f!J vt'i·i tlt~rc tc' nhl'>' vi'1o k01 qu;'1 ci'1a c:lc ctH)c dil~\1 Ira loi'm b(l VI v0y ncu c:ic cu(>c di6u lni loan h(> klt,>ng du(,YC t() clnk tl!nh ky pht.1 hqp v~ th0i gi:111 th1 de qtty~n s6 sc

khCmg d U\1l' d i ~u clli nil kip llll'ii, do v0 y kc't quii I fnh I o:ln ell I st'i eli ng g i i'un l lnh chfnlt x:lc

- IXii ,.l·,fc:ich tf1;1J dd sCi KLIIV thco licp c~111 h:11J d~u ltr du<~nh nghi~p

ct'> vtt·n d0 tftl kiH'' khfltl klli tfnh qt1y6n sci ctw siin ph~111 vi gifi:~ donniJ thu <.:lw

siin pltti111 vl';i do;ud1 I lnt ct'tll loi\n l ng~tnl! cong nglticp cn·p • 4 kht">ng ti!Cing nhftl

nhau v6 pll:.mt ;vi, do<tt1h tl!u ctw tJgi'mh dl'p 4 tfnh thco do:tnh nglti~·p clw ncn

hno g6m c:\ do~nd1 tint etta de siit1 plt;im tlntyc ng111i11 klt:lc dw.JL· si'm xun·t lrong c:k dounlt 11ghi~·p ctw ng~nh ni\y, tdnmg l~ti thic'u 1111_11 ph:\n s:in plt:i111 ct't<t ng1tnh n1ty duqc s;'ttl .\U<H !rung e<ic du:tnh tJghi~p khl">ng t!Jw)c ng1tnh nity vit dU\iC tfnlt

I

vfto 11 gi'ti 1 h k I 1<ic N g.tn,Jc I'·' i sii 11 ph {I 111 II 11 l:.t i khflltg g.t)m sii 11 pll:i 111 11 g.:11t h kh:\c c() 111~1 tnmg ngitniJ nity, nlnmg l:_ti lfnh dtr(,)'c d;iy th·, s:in ph{tl_tl etta ngiutlt n[1y pll~t IIJuyc lrot1g de ng.~nlt klt;\c lk>"i v~yy lllliOII ap d~lllg c;\ch tfnh chi Sll KLIIV

theo ticp cfttt h:111 d;itt 1\r duiinlt nglli~p plt:'1i clnl y (()'i diCu ki~n tltCing nhfil

plt: \111 vi, di0u cllinlt do~uth tl1u ct't<t tirng sc'm ph:i·m vt)·j t(ing dounh tint etta ng;ud1 c:Yp :1- cllu phll IH/P·

Xu:'\1 ph:il t\r lilt vi't nlllll/l' diC111 ding nlnr c;k di6u ki~11 :ip d~111g cttll chi s(i KU IV dtPih:'l"y st'r d~tii,L' dti ~~.i 1\.I.IIV de' d:inl! gi:i ltlc th) tang trw'n1g d)ng nghi~p rlli' c·l'i lii~u qu;i klii ~·l~\1 c:iu t!:inlt gi;i n!J:u1l1 vt!·i cllu k~· 11!_!~11 pll<,tlll vi kl!t'illg n)tt'~- Tnltlg tlt~ll' tC: 1:11 tllfl·l! IH'Il ,.(·ii h:io dtl d:ird1 gi:i ltitng tli:ing qtiy

lioi_IC t't plli.\111 vi IJtp C\\i\ IIH>t l l f i l l l i l l'f.JIIL: ll,l2.!li(·p Cl [Jj(·i 11}(1[ di:1 jlllllliiJg

(4) Kinlt nghi~m n'ta 111f1t s(i nml'c trong vi(•c xfty ch_111g chi s<i kh6i

I 1\ I A LAYS I A:

* Quye·,~ .wr cfi Xli)' d~mg dd sff IUJ/F: Mulnysia :il' <ll.rng p!Jfut ngl'mh

cflp 5 de x;ly d(rng dtl sel KU IV cCmg nghi('p ()uy6n sCi ci't:t J ltgitnh CN cft.p I

l:t I)'' tn.'ll!-!, gi:i tri liing th0lll n'w tirng ng:lldl c:lp I so v(,·i lni11t ng:utlt c<)ng nghi(·p, quyt~ll sCI dt:t c:lc 11~}111lt cftp) vit c:ic c:ic do:tnh nghir;p d:_ti di~n clto c:lc

-ng}tnlt dfp 5 !:1 I)~ lrr_lttg v6 g.i<i trjtiing thl'·111 ci'r:t t11t1i ngftnh ~;o V<)·j ng}utlt cflp I

v1t etta nH)i do:rnh ll!~lti<~P so v6-i ng}rnlt dip 5 <.)uy0n stl ci'ra de s:'rn phritn Ht ty lr~mg ve gi:i lri sc'tiJ nr:ll_ci'ra mlli sc'lll phftlll so v<'l·i ngilllh c:!'p 'i

I

* IJ~ra ch(m ugllnh: Ricng trgi'~ttlt CN chc hictt cl't:t rvl:rl:lysin du"t_rc· cltia

!

thimh 1]7 ngi11tlt vi't nlt6'm ngimh cflp _') (lront'· s<l nity n) 7] ngir11lt dU<_tc ch~m de

ditu Ira, trong dt'> co I lng.:mh dieu tr:t to:m IH) sC) do:tnh nghi~p 1:, nltii'ttg ng}mh

ct) fl lto'll 15 do:trtll nglli~p)

:t: IJ~ra clt{Jil.doanfl uglli~ip: Vi~c I~r:t clt~>n die do:udt nglti<·p d: ti di<;n

dto c<lc ng}lllh ctip 1 duvc 11tvc hi~n nlur s:tu: Trung c:lc ngi'mlt cclp 5, die DN

dH</C s~p xcp tltco lr:)t t~J' gi:'rm tl:\n ct'ta lao d(lltg, liC:p tltco lit dd tibt v6 gi:\ lrj tang tltcnt ( ':ic DN I tong tw)i ng:uth cflp 5 dtr</l' dH_llt dd di0.11 lr:t lt:utg llt:ing ll't nhling ON l'!,l st'i htt' d(lllg l'ilo uht'i'l dl';11 DN cutii drng c:in clH_lll s:to dto gi:l tri lang them c(lttg th)n ct'ra c:ic DN dtr<_ic clH,llt cltic'tn lr0n 70'J:, !-'i:i trl t:ing them dt:t 1o:u1 ng:uJ11 c:Yp 5 d6 S<·; leto d(lng ci'1a I )N dLrqc dtqn ciiC)i citng tnmg llll~i

ng:mlt ctlp 5 s0 1;, di~ ::nt cilt vf lao ch)ng l'l'l:t ng:lllh th'l J)C)j v<1i ttltling ngi'lllh c:lp

5 c6 ft lam 15 do:11th nglti~p th1 ng}ullt d<l dtrt/c di6u lr:t toi111 h<) sC) do:mh nglti~p

gi:l tri st'ttl xu:·tl h-ill nh:tt, chic.m 71.7% gi:·, tri siin xufl·l ct't:t Pgiutlt CN cite hic·n d~ diCu tm xftv dtrn!! • · • c.' cld st) KLIIV

duvc di6utra to:111 bQ Tclng st.l DN dtrqc chqn de (Jj,~utra h~111g th;\ng 1~1 7.50Q _

ltr 1/)000 gi:l t;r! lfi11g thcn1 n'1a toi111 ngi'ud1 CN kiwi th;lc vi't ( 'N ci!C bien tr(1

h~n(tdng s6 si'11~ phftn1 du\;c l'lH)Il diC:u Ira lti'mg thtln1; 1:1 665) Trong s6 6C1S s~m

phtim.tltt\l'c' dH.lll d) 77 s<'llt pltfint(nltom I) duqc coi I~ quan tn,lltg nhfll etta n~n

k l •· ' ' 111 1 lc va lit I t.':t cttc ! l I owt 1 ng I I • 11~p c·'N san xuf\l ra cac san p 1G111 nay ' • I , ' l t Lf<Jc tiCU I' '

tra toi'tn h~

2.2 Phuu1~g pl!:'tp Linh dd s1·i kh6i luvng siin ph~1m cfJn~ nghi~p thco gi:i trj

siin xufit:

Chi st'i kl11'li lu'(,Htg s;'111 phti111 ct''>ng nglti¢p lltco gi:\ tri :dn xut\l (g<,>i tfit Ia

ltrqng gi<i lrj s:i11 xufll lfnlt lltco gi;\ so s;lnlt gi[i'a lh('Ji ky bao do v{ti tlt(ti ky gcic

Chi sci c6 d:.tng t(;ng qu;lt :-w11:

I": clti st·i I<.LGI~so s;\nlt

q1: kiH'li ltrt_l'ltg si'111 plt:)lll k)· h:io c;lo

P · ss· ui·i so ~- t • s·lnh t •

Lq1P,.,: Tt';11g kheii ltrt.itlg gi:ltri k~· h;lo c<io lhco gi<i so s;\nh

LlJ0l\,: Tt;Jtg kheii ltn.nJg gi:i lr! k5· gt'lc lltco gi<i so s;lnh

(ii:l s11 s:inh ctlil cld ti('tl t-i;i tr! s:in xu:ltla gi:i ctwlltt\i kS n~to th) dtr~Jc str

d~tng d0 lfllh vho I ho:k nltic~tl tlti1i k~· licp lllco 1\!61 gi;,l ct'1<1 lht\i k)· trtH1c chi

' '

lien hoi'111 NL~,, ~i-:1 ci't:r I tlr('Ji k)· ni1<1 tki dtt\1C st'r d~urb df tftdr ciH' rrlric~ll L)· ti(p

Trong llrt.rt : tC: tfnh to:i11 ,ci:1 : ;o ~~:i11h clrrt.ic st'rch.llrg dttt'fi 2 <l:_tttg:

- Mtrc gi(l luy~·t d6i 11lnr: Gi:l c6 djnh, gi<l ky g.6c dw gi<l so s:inll lien hoi'm

-Chi s6 kh{)j lll<.illg gi:llrj si'tn xutlt c<mg nghi¢p lhco gi:l ctl djnh

2.2.l Plnrnng ph:il) Hnh chi s!i ldteii hrqng gi:l fr! s:ln xu:lf tltt·o gi:l r.6 dinh:

hi~n ty I~ giu·;, gi;l trl si'111 xu;lt the(> gi;l c6 djnh ctl<l k)' h:lo c:io v<',-j gi:l lri si'm

Pen: <li:i cli d!nh cti:J si'tn pl!tlm

2: q

lhc'o gi;\cti dj11il

C:icl! tf1d1 d!'mg ct't:t g1a tti s:'rn xuflt tlteo gi:l cC) djnh lit: Lny stl Iuvng

3t\

•

din It (0 v 1~1 Nlllll tlil co ll<lllg gtil l'{) {I !1111 I '1.JU, I '1\J I I , I \I, I /(J.:_, I / I ' / I / r r J·

Olii v(1i t~hung-si'lll pllfin1 lto0c d!ch v~t cCJllg nghi¢p L!Jt)ng c<) lrotJg bt'111g gi;l ccJ

Gi<llii ~<in xuflt qui d6i vt:: gi;\ c6 =

hi~ll h~tllh

X

II~ sti

I fnh ddi

dmg lo~ti vt'i·i si'ttl phi\111 d!dt v~t khOng ct>

Gia tri ci:m nhli'ng ··s~m phrlin tuong dtrong

dmg lo~ti n!Ju lrcn dtnJc lfn!J thco

gia hi~n h~mh

nlwvc c.li6m:

U'u di~m:

lo~li siitt phrlm vft siin ph:\m fl hic·n d(>ng

Nlmm: diC111:

vi v(ty h;ing gi<i cti d!nh rfll nh:tnh clt(ing h! l::tc ltQu vit di.1 c<) qui tllll 1<)·,, dl-11 dftu

di11g kltt'>ng.~hd qui d!nlt dtt clto c:lc clll.lllg lu~ti s:'m phrlt11

- Tlnlt thco g.i:i cci d!nh ct1 nghi<1 lit khCJJ1g tfnlt den yc·u tel l>i0.tt d1)ttg ct'w

du\1C yc"tt t6 l:ing len ho0c g.iiint di do thay d6i t;\ng lm0c gii'un ch::lt ltr<:11lg s<'m

pldim ·

l~ti ltr doanh uglti~p

- j IIIII lO<lll Cll tile jlll<ll )Vll c;111 Ill l'(l SO Still Xll<ll, \'1\'C 11:1:, l.tHlllt2 lillCl

Do .th~rc chM lfnh chi sC) khtii ltf<,J'Jig gi:l lrj si'111 xu[lt tllco gi:l c(i dinii

Trong 11~11 kinh tl~c thi tnri'mg, si'111 x ufll hi111g ho;i gi111 vt1·i trf tu¢ vi1 khoa

IHJC ctmg ngh¢ C:IO nlnr hi~n nay, till tlmy d6i ve l'hflt luyng chtmg lo;_ti stm

Kluli ni¢111 s:'lll ph:im so 'S:tnlt dtr<,J"C v:l di kcm y(yj lltl n, gi:i l''l dinh ding nlwnh

vi~c tfull lo:in thco <hln1; 111~t hi'ing dw h:'tng gi:i c<l d!nh, df111 l<'li ht) pii(111 tfnh

luvng gi:l tri si'm xui'\t thco gi:\ eel djnh cling khC>ng phi'u1 ii11h duvc th~rc chiYt

s:'111 xuflt, ctlll hi <'tnh hm'mg hl'ri yc'u tC) chu cl!llytn rflt IO'n ci'w h(1 ph(m gi:'i tri chi

phf tru11g gi:111 tnmg gi:i tri s<'m xu£\'t NC:u th(ti ky hao do q'1 nhi~u ngi'111h ty

lr\)llg chi phi !rung gian Wn (lftp r:lp 1Io0c chc bien ctlllg do~111 c~1t'ii dmg ct'1:1 si'm

mCm ho<l s:i11 xuf\t, tlt1 gi:i tri siin xuft't plliin ii11h xu lnr6·11g ph:.it triCu nhilnh hon

so v{l'i th~rc ch:'\l Ngtr~K~ l~1i nhil'ng n~}111h n) 1)1 lrong chi phf tnmg gi:111 cao,

nlnrng siin x u:'YI l:.t i I :ing chQ 111 ho0c g i i'11 11, lm0c clnt clnt yt\11 11(1 i h<) gi:'1111 d i do

lien hq'Jl ho:i si'm xu;j't, thl gic:i tri s:'111 xurlt plli'11J ;'u1h xu lnr<'>'ll_tr ph:it tridn clt0m

lwn so vt'ti thuc chfl't

I

dt.:'n.nay, m1 ph~t h~l·p Vlfi th{;i.ky kc.IJ<l:.lch ho;\ t0p chu11g qtlall liC:u hao ctlp, n6n

dtt\fC ph;\1 lJ II y I C)j tl:t, 11 hii'ng 11 h 11\1\' d i \.\1 II clJ Ira n'1 d i fll k i ~II 'k; h(lt' 1(1 ltd fVH) I

•

< : ;\c h t f 11ll clu s (J k II t'J 1 1 u\) 11 g g 1 ~ t Ll! s <II 1 ,\ Ll <~ 1 1 1 1 u 1 c 1 " '-' • , , ! , , " , "' ~ "

phm>'llg p!J;ip, du}• IJ!t{'\t <.:0 U'U tlte t!Jfcl! lt~l'p \'t'li li!VC le IIHlll):' kc C(Jilg_ nglti~p

mrt'k l<t · \

Nlnrng tl.r s<tll nhG'ng nan1 1990, n~n kinh tt chuyen tir ke ho~tch lw;i t~p

chung, s:.mg n0n·~inh tc thi lrtr(illg, till nhli'11g lilt diGm ci:w plnrong phiip tfnh gia trj sii11 xun·t cClllg nglti~p thco giii d) dj11h mflt ddn uu tltc, nhli'11g ·11ltlf<,lC di0m

plnrong plt;ip n:ty trong tll~rc lc kltt"Htg chi ('r nu<'Jc lu, .n1:1 tn·t ci't c;ic mrt'tc tr0n lite

nghi~p 1hcu chi s6 gi{t

a/ Kluii nicm:

l)' 1¢ gida gi<i tr! s:'111 xutlt ci'ttt ky h:io do vt'ii ky gcJc s<tll khi dii chuydn dt)i vd

(I) Str d~tng chi s6 gi;\ lictt ho~111:

(},

1,., Itt = · Yl ()()

(_}o

(I l

_n

1'1: ell( s6 kht)i ltf<,Jitg gi:i tr! st'111 xunt tltco dti sel gi:i

Q1: gia tri s~in xuf,t tfnh theo gi:lllt~rc tc k)' hao c:lo

(2) Sl:r d~mg chi s6 gi~ c.ljnh g6c:

/Gj 1'G ~0 k.,J J_<, - .::0~ I cfu:.i!.J ( ' -/

Q ( , , • 'vi~ I I , I ~ , I ' : I; ~IN) ,.CJ 0'(, , I

1 ~ 11:t lq san xw1L 11111 I 1eo gw lt=~~·c lc t l~t-i'c-)! g~<mlt l

lp11 ;: Chi so gi:i ci'm k)' b<lo c:lo v(,-j ky cei dinh li\m g.c>c

6 d:ly n) sv ph:ln hi~t gifi'a ky gtic so s:lnh trong cltl st) klu'li hn,mg v1ii ky

cei djnh li'1111 geic tro11g chi scl gi:L Geic ctl:t 2 ky 11i'1y co th~ tri111g nhau, nltung

Vf d~1: Trong chi s6 gia I fly nf1111 I <)<)4 l:un k)' gelc c6 djnh khi lfnh chi s6

I

nh~n x~l v~i." kc·t ·lu~n s<~u:

lq= I~'": lp

nhau tltco nguyen t:ic:

TIHrtm):! ctl:t 2 cld s6 dj11h g.Cic th~111h chi sCi lien ltoi'm

(1"

trj s;'m xwt"t vf1 chi sCi gia de tfnh

chlticu:

I

- Clti <>t1 gi:i ct'ta nglrl'ti si\n xui\L

(I) Gili trf sdll xwil tiT eo ~illth~rc te:·

nlllr sau:

do:utl! thu tltu:i_n tlut dlfi,J'C tir kC:t qui't c:ic l!o:.tl d(·ng si'111 xu:ll cl)llg nglli~p

ll);.li)"CII v;lt Ji('ll ;dj gi;t CClll); t'i dott v! kl!;icl

~