Thesis Summary: A study on the system of indicators to analyze operational efficiency of Vietnamese paper enterprises

The research objectives of the thesis are to study the nature of operational efficiency, criteria for identifying and measuring the performance of enterprises; survey the importance and frequency of using performance analysis criteria; complete a system of criteria for analyzing operational efficiency to meet the use needs of Vietnamese paper enterprises.

Trang 1

01213456 89 2 451212

24182

48

89

085 1412226312

1 !

30056

"

281 # $ !

3456 5 3 34 359

6 !" !# ! # # $ %$

&'( )"

&'( *"

&'( +"

3, , - . ' , 3, / ' 0 1 / 0/ '

, ' !'/ !!( 0 1

23 4 567 89:3 ; 7<6= >?@A

B;< 3 ;<CD C D C 6E6D F 6GF < 63 4

H 3, ' !'/ I'1 ! '(

H 3, / I'1 ! , ' !'/ !!( 0

Trang 2

4 7 76

!""#$%&'#(#)"*)+,-$#&.%/#0*,1*"23.&-# *(#),%&*-45(#),%&*-,1#""$&#-$6

,-,16.&.(1,6.,'&%,1*1#*-%/#.3.%,&-,21#7#'#1*(+#-%*"#-%#)()&.#.&-%/#$*-%#8%

*"01*2,1,-7$*+(#%&'#23.&-# #-'&)*-+#-%49/#&-7&$,%*).6.%#+%**(#),%&*-,1

#""$&#-$6&.-*%$*-.&7#)#7$*+()#/#-.&'#&*-16%/#%*%,1*(#),%&*-,1#""$&#-$6*"

#-%#)()&.#.&.,-,16:#74-,77&%*-%*&.-#$# ,)6%*,-,16:##""$&#-$6*"*%/#)

23.&-# ()*$# #.=-(3%>()*73$%&*-()*$# >*3%(3%>*3%$*+#4

9/#?&#%-,+#.#(,(#)-73.%)6@,.7#'#1*(#7'#)6#,)16A(1,6.,-&+(*)%,-%

)*1#&--,%&*-,1.*$&*>#$*-*+&$,-7$31%3),17#'#1*(+#-%,-70)*@%/4-)#$#-%

6#,).<7#.(&%#,-&-$)#,.#&-()*73$%&'&%6<()*"&+,)0&-*"?&#%-,+#.#(,(#)

#-%#)()&.#.%#-7.%*7#$1&-#@&%/'#)6.+,11$*-%)23%&*-%*%/#B)* C,%&*-,1

D)*73$%49/&.&-73.%)6/,.%*",$#0)#,%#8%#)-,1& 3#.=()*73$%()&$#.,)#/&0/A

()*73$%./,'#-*%.,%&."&#77#+,-7&-%#)+.*"E3,-%&6<E3,-%&6,-77&'#).&%6A

()*73$%E3,1&6&.3-#'#-49/#(,(#)+,-3",$%3)&-0()*$# $*-.3+#.,1*%*"

#-#)06,-77#(#-7.*-&+(*)%+,%#)&,1)#.*3)$#.A,1.*()*73$%&*-#E3&(+#-%&.

*3%7,%#74F.,)#.31%(,(#)+,-3",$%3)&-0&-?&#%-,+$,3.#./&0/(*113%&*-1#'#1.

,-7/,.$*-.&7#),21#&+(,$%*-%/#(#*(1#,-7%/##-'&)*-+#-%4

!'#-%/*30/%/#.6.%#+*"&-7&$,%*).%*,-,16:#*(#),%&*-,1#""$&#-$6@,.

7#'#1*(#7,-7,((1&#7&-+,-6#$*-*+&$"&#17..3$/,.%*3)&.+<$*-.%)3$%&*-,-7

%#8%&#<%/#)#/,.2##--*$*+(1#%#.6.%#+*"&-7&$,%*).%*,-,16:#*(#),%&*-,1

#""$&#-$6&-%/#?&#%-,+#.#(,(#)&-73.%)6%/,%+##%%/#3.,0#)#E3&)#+#-%.*"

&-"*)+,%&*-,-,16.%.4

G3#%*%/#.#)#,.*-.<%/#,3%/*)$/*.#%/#"*11*@&-0%*(&$"*)%/#7*$%*),1

%/#.&.=HIJKLMNOJPQJLRSJKOKLSTJPUJVQNVWXLPYKJLPJXQXZO[SJP\SYXLVPQXZJSUUWVSQWOJPUJ

]VSLQXTSKSJ\X\SYJSQLSY\YVKSK^_J

ab87

>d%376%/#-,%3)#*"*(#),%&*-,1#""$&#-$6<$)&#)&,%*&7#-%&6,-7+#,.3)#

*(#),%&*-,1#""$&#-$6*"#-%#)()&.#.A")*+%/,%$*+(&1#.,-7()*(*.#%/#.6.%#+*"

&-7&$,%*).%*,-,16:#*(#),%&*-,1#""$&#-$6%/,%+,%$/#.@&%/%/#%/#.&.e.,(()*,$/

,-7'&#@(*&-%*-*(#),%&*-,1#""$&#-$64

>d3)'#6%/#&+(*)%,-$#,-73.,0#")#E3#-$6*"&-7&$,%*).%*,-,16:#

*(#),%&*-,1#""$&#-$6*"?&#%-,+#.#(,(#)#-%#)()&.#.4

345678 9655 58 589 9965699779 979

37789998579 965558 998557958 9 5699779 9799 9 5 9 7 59 5598579589

35759 5959998

!"#$#%&'(!$)*+#',$!%-.!$'/0#!

1"#$#%&'(!$)*+#',$2! 965558 579589 5

699779 979 5579589 7 5 5759 9598579589

1"#$#%&'(!$'/0#2! 3456789:;<74=><?6<?@ 9655 58 58 9 998579 9 99B75 C>D698?;><8E4 6FF=;6<=G4;H4?I64=8JH8E4=><<6=?;><4K6?L66<4?I646FF=;6<=G4>F468=I4KJH;<6HH48<:4 D9>:J=?;><4D9>=6HH48<:4?I64?>?8E4>D698?;><8E46FF=;6<=GMN 9655

89558 7 5 59857958 9 5 979

3456789:;<74HD8=6@ 699779 979 O56789:;<74?P6@ 56RSTU A69595 56RSTR5RSTVB55RSTV

!"#$#%&'(!X)#$,Y/-$!

A599995Z999B995885B[ 5@

1 9^9B755579589 989

5 58 589 9795

9B75_

3 5 58 589 989B 9

95699779 979_

1 9778 5589959 9957955

699779 9799 95 _` 9^9B755 579589 89B985 _

3 9 59599985699779 97998979_

!"#$#%&'(!.#$Yb-!

Trang 3

46799774 5 56

59 95

46 97499457946574565 5465

99666 55645996

667!6969878 76

4569754 9967456577657"955464

9 5694 447965799464779565#7964

9 996759

9756577394 996759 9965

9759" 5956577759497965759794 996

7597

$65774 954 54659964%9

96 7975954996469994956 9657

5464954 5996469459964

%965979 96 797

447549496546757946 977

'(*+,-./,.-0*12*30*,30454*

399776976 57

75864464 4

759 98479756 95577497794657

45659 5465996496 797

75; 9444

751 977

756<777464 9775694965467

*

=3>?,0-*@*

ABCDBECF*AG*+HIJEC+*KLJ*HMCADCHE=KN*OK+E+*AG*HMC*+P+HCQ*

AG*ELJE=KHAD+*HA*KLKNPRC** ASCDKHEALKN*CGGE=ECL=P*AG*CLHCDSDE+C+**

*

@(*AT0-T50U*12*4,.V504**

399779W5 984797564674 5

6484564747797

34 8 8766 8 68 8 84

4896 8989

!"#$%&'#$($#)%*&!"+,%-$%,&,.(/#%0#-,"%&,.#**+"#&+(1 28 6466 668 8 99 5 96558 889639899 6

678 89 8 8;83667866

99694 78 3893>

487386 69588984?98 @8 8998

8 69@5 89669498 99694 A6 89@ 8967 78 3893>@6D83::

8468958 89 99 694E365 588 6988983 894266 695 6989 66945 66986 9 6 4 9969 6D8 698I8D8986 99 94

7 6@ 898D848 8988996 99 694 6 87 4 9

8J86 868 8 86 89894K658D8@G =38C9>

68 9994 6988863898H658D8 6 76 6 96993 6673 9

8J85 8J89676D89988994 678 8 65;88B88666

868 8 6768D85694 8

8686 69 9 986 89@389O>4K658D8@

898 889D86 663989986

8 6 8 8 88428868@8 7789 95888D86844

7 8 8398998D @ 6 8 88 8 7 8 6 4854 89@8 8856 6

8J 96 8766 868 8 84P6Q

996 88 876 996 8

8988996 98J894 P66=388C>68 ;A 69 66 8

8 86 89896D8 66784A @

Trang 4

3567 563 63364 354 64 4364

693466 9497 9397869793694976468

43 368963 463794436363598

6459367975963 3 6463669793463397

64686364 8 949764 93 436934936443

943693 63 !949793 997 657866

64563 56 49343346364 %979&''1

%979())&36 +96()),-

./03 4146395

*3893 397 9366 367936866

54 3 4 9329 3()&4-5 3974 93

47 4 933997866 4438 49478 63

63643863 63693464386946 6

4 93 664 6397

71-65497 81-566964365984 93 997866

69349764686364 66 4976934438

4 93367634947864 8

364 947 744 49497

9497997 936 3 7

3 39799783497364 663 354 368

785634 4 93399786633976934976468 39643

936468 * 3 4 65997

4 93 93 3989336343634954 93436

65 65497 36483 634

9:9:<=>?@ABC<DE<FGFBH<BE>BHFHACBC<

*3636I31463956696366598 67 34 93

3997866693497646836964 854 31463

6364 6396594789364 8J5634 68

3 977856343 654 939978666934976468

1463 966364

9:K:<LDEMN?CADE<DO<C>?@P<DQBHQABR<

5663 654 93399786669349764

39364636

$&-56 65997 4 93 3645 43563634

!9497 93 4 9339367636468

345678989889 78 978 8 8

35889 789889 8888899

8 9 89 8 8" 8 9"#889"8 7 789 88998

%&'()*+,*-./01'203.3'02+4-')*'353-*6'+7'89./0-+,3'-+'08015:*'+;*,0-.+801'

*77/.*8/5'+7'<.*-806*3*';0;*,'*8-*,;,.3*3'

=>?>@ABCDEFBGH@IJFKH@FECLIHBFGIM@CNNOBCGOP@' '()*'04-)+,Q3'R.*S;+.8-'+7'+;*,0-.+801'*77/.*8/5

T89"8 8899 798" 78

" 8 8 "! 787 778"$8 !

"989 8"989 "8 T89"8 8899 U78"8

88989"8 9 8 9 88998

=>=>@VFMC@FN@FECLIHBFGIM@CNNOBCGOP@IGIMPWBW@

XYXY[\]^[_`a_^b^cd_d[

e9 #!89"8 7 79

9"8f

\c^dagh!78"89 99 #

j_k]`lgh!89 8 8 9" 89

mnc^lgh!78"8"8 78889 XYXY[\]^[daoa_[po`oq_p_`a[oq_`kc_d[

r 8"9 888998!888 "

8 "8788 989 9"89 7989 !

89"8 8!97 8 "8

8899 78979 ! 8 8"88 8"8

978 98 XYXY\]^[c`t_da]^d[[ T89"8 9 89898!9 8978 889

XYXY[\]^[k^_lca`dacvac]`d[

Trang 5

3456787 787 8598547 7985 84

48589887978 5457579965988

9849647985 8 787 5458545678

575944 8 54

!"# $%&'('%&'%)*+&$)+%$),

-9 77 898597 5647985678 856784854

4557 457498985997 8488 6784

495479559879966585879 5984996

767954447985 9879968/

012134567869:;<=3>8<?6@78A37>39563BCB96?37>3:DE:;<978B3973<D<=CF63

7G68<9:7D<=36>>;:6D;C37>3H:69D<?6B63G<G6836D968G8:B6B3

IJ K('#*)$"%*L *%& M+,$%',, NO*#*N)'#$,)$N, "P Q$')%*R',' (*('#

'%)'#(#$,', )O*) *PP'N) )O' &'S'L"(R'%) "P $%&$N*)"# ,T,)'RU 688547

6879859

IV'%'#*L(#$%N$(L' $% $%&$N*)"#, )" *%*LTW' "('#*)$"%*L'PPN$'%NT

X 7985Y Z 8 Z 8554[49\]^^_`a

Y9]^^_85[49b 454 7655

854587548 5 8795759 95489

79487959798878 56459497c879

\45df754754 777885675459559

797 8 96 85 9 579

gh4797 79765987799 796784

!$#,)LT5 79759678489c5 8795759788

4548758559 85964 458559 85966596

99795455448778i 455458794

j'N"%&LT59655 99 796784 8 5

889678479854 45 59654598

kO$#&LT46798857 9888 879575945585

78458599568458598547 9 79678445858 8

45Z5858578755 8796784 985

5 7658no-pfZ 89797 q596q4879]^^r

IIV#"+( "P%&$N*)"#, )" *%*LTW' $%(+)'PPN$'%NT

3456787 7 76754 7599879459

7 54 4755 8 5444489

97 7977 7 4 4775

5 5 54 4778 9854

!"#$%&'"%("*+),-.%$/".%"-*-0123"4&/)*3//"-*+"'$%+&,.)%*5/"%'3$-.)%*-0" 3((,)3*,1""

679984 759457997845 79454

98 597 767574545457987754

47579954587744 544679 ;9

=>>1?679984 7597 57 4545

447 645457457 57 645

79984 7594545445987

@ABADEFGHIDGJDLMKNOPGFQDPGDOLORSTUDNGLQHVIPKGLDUJJNKULNSDD

759744W77547 57 5876X

4 7 767 447947 6 4 54

4674567884564798 58 7495646

795 75945 47979

5 75945448984574

545 7 579984 759

454879545

@ABADEFGHIDGJDLMKNOPGFQDPGDOLORSTUDPGPDGIUFOPKGLORDUJJNKULNSDD

9875459547597998767887579

5 987545487 5487759 45796 7 54759

799858497987548 56 77

7 7 798886545794[57645849798754479

48877595 59875459564795

89854549767954 759979\5956]98^5_`56]

=>ab? cdfghijklmnijfopiqrstpufotpflvrfmqwinlftofntqwthrhlmijfoinltpxftof twrpilmthijfroonmrhnkfthflvrfltlijftwrpilmthijfroonmrhnkftofrhlrpwpmxrxf

54759795 44774 84554759

7954557 54 7599879989 759

7 7 5455547597

Trang 6

34356 53456 93 9399993 9 9

35569648

9 496634 93 99339556964

4849356 53456 9534356 53456 953

93 9 93953 99353 56 3934356

53456 95 53456 99549594963

94395545393 533 434

594486 963 943939396

4965393 53456993599 93 9

98993 5699 39496 94395

993 53456 499 959399565346

433!93999"#43534534953 95 939853

93 9$9%5653 93 5835633943934356

534569

998993 5699 39496934593&'()*

+ ,-./012+3+

456574,8+95:8;<;=;>?+

3@+:-1B210CD.E+F0GHI+

348696394394 5334556$9 53456

93953 63 5334556$94849356534356

534569339489993 9%993969 39 39

556499395349 3939J1 539

34 48 834948345 566 9353953

333998 56 49353 6934859 %5653 8595

%53539 859

3@+LG.EC.0CM1+21F1.2D-+

9%5653 39 %99 339 N983 39

&9N339* 3 38539 39 N983 3

5 3539 339P685 359665

93 99%5653 85933

R21S3 R21U594393 5334556 53456

9486 43 996939996 99

496 393 53 556$ 53456 9 69J1

993569 943393 356 3993

2345678 37 87 23 2372 27 7 7 8

287 34278 723 2 8

82 7 88 7 68 7 8 7723 2372

!"#$%&%'()&*+(*'+",-".()&/*)0"+%123)"

7272 3 372 656 67342 4572 872672 82 2

352 72 4572 227 82

2 962 2 7 82

44273 629 372 8

82 8 5 8 82

8 2 42 7 84576 2372 8

7 2372 53 87277 8 42 7 2372

":;*<)3*.)+"-,&"*.=<)2($"*.()&/*)0+"

2 7 5788 77 235@

A562 84572 8726722372 82

B8 392 7232 39627 82 C572 5 39723872 82 6D 623

E2 8

32 87 96234278 8 F232 577 722 7 2342786967 234278

2 56H 8 34278 7 8737 87378

82 73 7 562 7 23427883962 LMNOPQRSTQSTUVNWVXVQWYZN

87 2?537272 8

!"[;&/)\"];)+(*, %*&)+"%.<"%.%3\+*+"

F72 658 8 75 2357 8 272

67726722 `a^7 39628 6@

22372 2 7 2 3b

2 8 7 872 2 2 2

>83bc 2 a88 842 7K28 81ggh9

>88 7 872 2 8 42 j533 367 81gkh9l3?52 68 2237

Trang 7

35678 89598

889 8789798

9 9 9!" 9#81$$%

8&

'(9)*

'- *./01.1,

' 9 9 845**+,

' 9 )+*6

389 81777896

9 9 9 8 8

9979

9:;:<=>?@ABCDE<BCFC<CACGEHIH<<

8 9 84 19 7, 99 8

91K*1L1K*2L1K*$

9L M88 8

9 8

L 778 989689

9 97

M 88 77999

89 83

M79 98 9 8 8

9 99 9 98 9 997

P M8 8 94 1Q9

RSTSUSVWXYXZ[\]V^_`XaV

O98b7 8!1

-7 88&6M8 9L 9

c9 9L NL"8 99 L7 8

RSTSTSVWXYXZ[\]V]de_f]XYXYV

#1&6M8 979799 8 98

#2& 979799 8 98

#g&8c9 979799 8 98

#Q&5 N79799 8 98

345 9 9 359 89 9

989 !"9 9 # 9#5

$%&'()'13)'*+9,89'2-.)'/78) )

)1" 0

1234567080

769637120769:;590<=052605269>90 8?0<ABCADBE0FG0IB0JDBHKLMBNB0OLOBC0BKHBCOCDNBN0 PQRQSTUVUWXYZU[\S]^_\XàSXbS]UScÛ\[dZU_USYdYU`S^[ef_\à0 1g1*#999 h99 8#9 8,8 #9 9

/i(((99.8j

k92(99,1gl8#i9 89m ,9 9 5llin((9 1gl*i(n4i/((9*(1(9*i/*(j(((*(1j h99 ,9#9 j8

*1j(lo 9 j89

i9, p i 9 9j

98 9 9p8p , 99 99,#q#q, ,98j

PQrQSsUdW^aSd[eStf_^[U Sd[eSY`Xefu\^X[SYU`bX`Zd[uUSXbSc^U\[dZU_USYdYU`S U[\U`Y`^_U_Sef`^[vSrwRrxrwRy0

9,8p9#9 , jk*(1nih99*i/l49

i9 9j 8?07BNBLC{I0CBN|}HN0FG0HIB0N~NHBM0FG0DKD{LHFCN0HF0LKL}~B0FOBCLHDFKL}0

BGG{DBK{~0FG0JDBHKLMBNB0OLOBC0BKHBCOCDNBN0 PQRQSd^[Sb[e^[v_Sb`XZSSfdW^d\^VUS`U_Ud`u]S

Trang 8

34578 488 797877885

9789855798745 8778547 84521

878 877 352

#$%&'()*(,-./'0(12(4536$/17.(/1($4$&-8'(19'7$/314$&('2263'46-(12(:3'/4$0'.'(

9$9'7('4/'7973.'.($2/'7(;<$&3$/3='(7'.'$76>((

?15' @4$&-.3.(34536$/17((

A*B71<9(12(4536$/17.(/1($4$&-8'(349</('2263'46-(

C3DEF1 G5988579

C3DEFH G59885798

C3DEF C558879555

C3DEF2 C558879 55

C3DEFI J5558858559475554855

C3DEFK 3585795855

C3DEF! L94757859885

C3DEF M 7758 8

C3DEFO P8 775855 Q5

C3DE1F P845 85778

C3DE11 P8 Q5

C3DE1H R5588554 Q5

S*(B71<9(12(4536$/17.(/1($4$&-8'(9716' ('2263'46-(

C3TU1 C798885V55V 5598 5

C3TU12 R559 8

C3TU1I P8975N7845 5958

C3TU1K R55 814945

C3TU1! P85 5

C3TU1 P855 8555958

W*(B71<9(12(4536$/17.(/1($4$&-8'(614.<09/314('2263'46-(

C3DP1O X585595V788

C3DPHF C781FFFEXD5 798

C3DPH1 G5878 7

C3DPHH G587575N575

C3DPH G5858575558787

)*(B71<9(12(4536$/17.(/1($4$&-8'(1='7$&&19'7$/314$&('2263'46-

955 Q5 C3YZHI [8597555

C3YZHK G5 579855

3456 95 4

! "$%&''%

( #&) *"&$%&''%'

+ #&) *"&%,,,!%'-%,/012

34 #&) *"&%,,%5 "./062

31 #&) *"&%,,&''%./072

3 7''%,!%&

33 /%,%!%,%&

38 1,!%," ,'

32 -%#,%,!%," ,

39 6&, ,:;%'<&%

3 1, &#%,% '%=',),<%'%):%;%1,#

;%>,'-%;&;%

3( 1, &#-;! ,:<%%,! ,-%,;%1,#;%>,'-%

;&;%

? @ABCDEFG?DAHIJKEF?LM?NOE?PBNOAC QRSRTUVWXYZWT[\T]X^_Z`^Z`aVTbVWV^bcd

efgf?iEjBJNj?Ak?FEjDCKINKlE?jNPNKjNKDj?Ak?jEDAmFPCM?FPNP?

<%'!%"'&-;*%,' '#49%,%;'%'# #%%,";%'#)' ,%''%'n

#%%,"%&'#;%&,n #%%,' o%'p

<%&<%%- ,%'<%-%&,!&*%#)'%!%!&&)*%'#%';!% '&''#<%qr4 6tu69#3( , &'&,&*"o%;%&,&*

%## %,"#v %,&-%'%;&;%%,%;'%'p<%-%&,%'*'#&!%&:%!&*% '&''w *)%<%)&' '#%!&*&,:<%'&'# -;*%-%,,:;%&,&*

%## %,"&,&*"' ',;&;%%,%;'%'p

x6s9yz6 6{6

}v%" ,::;.12~

7#%;%#- ,:!% &,#:;.12n<%,)&<='7*;<&%## %, '4p(+24p9n<'%,',:%*&) *"pw%!%n , &'w <&*%* ,

%## %,4p3<&&%#v4&,v1w <%## %,#4p488&, 4p4(9n%';%!%*"nw< <w *)%%*- ,&%p<%&<;%#-'<%%*&) *"%'

#<%-%&'%-%,'&*%#<%,-%w <%'*'#,)&<='7*;<&

%## %,4p+83n'<w ,:<&-%&'%-%,'&*%''&'#"<%&*%* ,

%## %,4p3p7*<:<-%&'%-%,'&*%v4+<&'&!&*%#,)&<' 7*;<& #1%-%*%%:%&%<&,<%,)&<7*;<&%## %,n<%!&*% '

Trang 9

34567574 44 7 4 47735 467876 6446 5

1 1 443 44 1 443

!47735 5 "#$

47 467876 2 443 73 5 "#

73 %864 ' 743 73 + ,1- 735

443 4673 )44 4/% 6

)4673 4743 443 1 2 66 443

73 "# 4 467864

!47735 5 "1#$

3 "1# 36 4 737 + 4 443 ) 6

4743 + 55- 35 737 4 (466)44 4/% 6

)4673 4743 443 4 01 3 )

.4 74644 4743 4 8 ) 743 37

343 73 "1# 3 443 4 467864

!47735 5 "'#$

3 "'# 736 37 6 4736 4743 4

4773 ) 743 4 ,0 467876

% 74 467876 3 4 97 4673 35 36 786

443 44 4/% 6

)4673 4743 + 11 81 4 *

47433 74 73 ,'-< 66 4743 4 467574

=>?@ABCDEFCDGHIEJFCDHKLEBGMNM

4 35 ) 3467574

443 443 3 736

443 4 7/4 443 4 )%7!,

7 6 3 5 %864 '12#4 4 66

6 04 3 3454 7376 ' "%864 '1-#

OEPBQHRSTUVHWQMXBFMHCYHQ@ABCDEFCDGHYEJFCDHELEBGMNMHZMQJCL[HF\QH

]^_HEL[H`EDFBQFFMHOQMF :7 /b44/c673 4 26735

4d ,

e4

77

9 /2d4 42511- 7 421

3456 6888

1 !

"#$ 1 6 %1!

"#$! 6 %18

"#$% 6 2%%

"#$ 8 6 2%

"#$& 6 222

"#$ ! 6 2'(

"#$ 6 2('

"#$ ( 6 2!&

"#$ 2 6 2!%

"#$ 6 2(

"#$ % 6 2

"#$( 6 288

"#$2 6 288

"#$' 6 '%(

")*11 6 %'&

")*8% 6 %'

")*18 6 %!1

")*8' 6 %

")*82 6 % 8

")*81 6 %88

")*8 6 2&

")*8! 6 22&

")*8( 6 2(8

"3+1% 6 %22

"3+12 6 %'!

"3+1! 6 %'

"3+1( 6 %8&

"3+1 6 2%'

"3+1' 6 2(8

"), 6 %2%

"),1& 6 % %

Trang 10

1 4 2

41 21

4 1

58 5 8 7 !8 "# #

58 5 $ 6 % & #9 '5 6 58

58 58)9 *9 8 9 58#

+,-./0121.134565217/892:;2<6=;>;.?;21@/.A2A>/8B52/=2;.9;>B>65;5

!8 9#C # D 99#85E9989885#8

*5C715'558 C#58#69E585#8*5C7C95 95*9895C#

)892

FG2I@B6>6?132598<42856.A22.<6?19/>529/21.134J;2/B;>196/.132;==?6;.?42

KLNLOPQRSTUVUOWXOYZ[O\[RSVTOWXOW][\RYVWQRSO[XX^V[Q^TOWXO_V[YQR`[U[O]R][\O

[QY[\]\VU[UOab\VQcOdeNdfdeNg2

hijkjlmnomkmnpqrq79DC#89##87 58 9#8)9*99

) C95E5)9$'1D58s"9t5%9)9u975ED"8#795#

D 9u9E 8*89)9*9v! 97#9#v!%#75#)9E5 97#9#5E

5EE9 #(9#8158 "w81u 1u1x81uDC#89##

79E56895E779 97#9#%99 9#69889EE )9

hykmnpqrqoz{ork|}~oj{{rjkp 9##9)9%# 9EE98"5E779

D"9688*E 989% 59"9 97#9#)9

)9 " 98C7*9E9 #u8 C8*7 589C w##

75#)9#*8 5 97#9#u 8*5675)9 9EE98"

hykmnpqrqoz{o|lzjqqoj{{rjkpD5C7 )"#C#958 "(99

9EE98"5EDC#89##87 58759##!8 9#C #

85# 9 9)9 6 97#9#u75) 9#9

97#9#)9 9)97 589EE98"567959 97#9#

89#69 "

hykmnpqrqoz{ozkq}|~rzkoj{{rjkp9855E 9)98C9s

5%) C9 5%9 #6 869 97

589EE98"D9C#99)98C9 55EE u

#EE #9 9EE98"5E9#9 97#9#

45678 78 69

! "#"$ ## %#!" & '( ## %)

## '*+,-$'$ ',$ ' "!" & & !,' ), '!"',!" ## %( %& % & ',$! ## % ! " ## % & '* ,& % "(

/0+$'$" "!" !! " "!" -& ($ -

%'! " ## %*

124256789:;8<=5><7?@875AB59CB@?<CD9CE5B;D8A>75AB55AF<>;89AC;@5<BBD9<CDG5AB5 H9<8C;:<7<5F;F<>5<C8<>F>97<7I

4J) K*LM& "# " -" $' N$!)%

",-OP")&, QO*P")&, RM(M( %! /LSM" T 'U/LQM ! '" $' $!) */ ,/L

&, ),M(VWXVP")&, RM(MV(-' ! ' &")

$' ),VW(XVY#- ' ! ' &") U#" " $-(

!"))%', ""$' ) "& *

4Z "%- ## #' ! ' &") [\%! \M

## ]SMU\1 ## ]^M*#PQ&, " ,) M(M1 _-# & #1Y`( M(MV_-# & #VY`( M(1 _-# & #1MY`(\M" T ''\1 ! 'U$ -"" !'-

' ! ' &") & $!' ! ' #"#$"-# & * / , $ ' ## " '# " #"$M'&

-# $' * 4+,"" & "%$ -#, %" '

$ a " 'U"'' & ,"" & "

4Z "#%-$, "%$-&") $' [/ ,J) K*LL ZO ## &" #$1*MLK*bW $' "

$, "%$-' ! ' &")

4c d-&" """&" _Peee` d $' N

&" - ( ,-,#"% $*,'%( ,", ' f" ,aP- */ ,#) K*Lg&" """_P&, RM*MV`(

" #" (\%! " T '[J " Peee! $ `*J " #" (

& "$ $' N"$-( %,"! "#"$" -" $ '-

& -) $ _J) K*LK`

I

hijklImnompIqlrsktrIuvIwsktyklIzl{zlrrxu|Iwu}lkIIivtlzIulzuwx|{II

Trang 2

4 76

!""#$%&''#(#)"*)+,-$#&.%/#0*,1*"23.&-#...

*"01*2,1,-7$*+(#%&''#23.&-# #-''&)*-+#-%49/#&-7&$,%*).6.%#+%**(#),%&*-,1

#""$&#-$6&.-*%$*-.&7#)#7$*+()#/#-.&''#&*-16%/#%*%,1*(#),%&*-,1#""$&#-$6*"...

6#,).<7#.(&%#,-&-$)#,.#&-()*73$%&''&%6<()*"&+,)0&-*"?&#%-,+#.#(,(#)

#-%#)()&.#.%#-7.%*7#$1&-#@&%/''#)6.+,11$*-%)23%&*-%*%/#B)*

Định dạng
Số trang	14
Dung lượng	361,83 KB