Phan tich bao cao tai chinh cong ty Hanvico

8/7/2019 Phan tich bao cao tai chinh cong ty Hanvico

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Chuyn Phn Tch Bo Co Ti ChnhGVHD: PGS-TS.Nguyn Minh Tun

LI M U

Hin nay, nn kinh t nc ta ang trn pht trin, c nhng bin i vt bc

v mi mt, t c ch qun l cho n trnh kinh t k thut trong cc ngnh,

cc cp, cc n v kinh t vi m cng nh v m. c bit l khi nc ta gia nhp

WTO, th ngy cng c nhiu Doanh nghip hnh thnh k c Doanh nghip trong

v ngoi nc. thch ng vi th trng ngy cng nng ng, cc Doanh nghip

cng phi tnh ton k lng v khi vai tr ca k ton ngy cng quan trng.

Vai tr v tm quan trng ca cng tc k ton trong cc doanh nghip chim mt

v tr kh quan trng, trong tnh hnh kinh t hin nay c th coi k ton l mtcng c qun l sc bn. Xt v kha cnh s dng thng tin k ton th k ton -c xem l mt phng php cung cp thng tin cho vic qun l c hiu qu v iuhnh doanh nghip. Thng tin ny phc v cho cc i tng s dng trong v ngoidoanh nghip . i vi Nh nc, k ton l cng c rt quan trng tnh ton thitlp ngn sch, xy dng cc ch tiu kinh t, iu hnh v qun l nn kinh tquc dn. i vi cc nh u t, khch hng, cc nh cung cp, k ton s gip cho hchn la mi quan h ph hp nht quyt nh cc vn u t, gp vn, muabn hng ho nhm mang li hiu qu cao nht. V vy p ng c yu cu i mi c ch kinh t, ti chnh phi tng cng

cng tc k ton ca cc doanh nghip. Nh nc ban hnh ch k ton doanhnghip p dng thng nht trong c nc i vi tt c cc doanh nghip thuc milnh vc, mi thnh phn kinh t. Phn tch bo co ti chnh bit c tnh hnh ti chnh ca Cng ty gi vaitr cc k quan trng khng th thiu c trong mi hot ng sn xut kinh doanh. hiu r hn v vn ny, em chn ti: Phn tch bo co ti chnh nghin cu, thm nhp thc t v lm bo co thc tp cui kho ti Cng TyTNHH Hn Vit. Vic tm hiu Phn tch bo co ti chnh ti Cng Ty TNHH Hn Vit cng nhvn dng kin thc hc ti trng p dng vo thc tin, i su vo h thngk ton ti cng ty mc d c gng nhiu nhng do kin thc v thi gian thc tpcn hn hp, nn bo co ny khng trnh khi thiu st. Em rt mong c s gip v sa cha ca Qu thy c v cc anh ch phng k ton trong Cng ty boco ca em c hon chnh hn.

Ti liu s dng quan trng nht trong phn tch ti chnh ca Cng ty l:Bng cn i k ton.Bo co kt qu kinh doanh.Bo co lu chuyn tin t.Thuyt minh bo co ti chnh.

Chuyn bao gm 3 chng:Chng I : C S L Lun.Chng II : Thc Trng.

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Chng III : Mt s gii php

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LI CM N

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NHN XT CA C QUAN THC TP

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NHN XT CA GIO VIN PHN BIN

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MC LC

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DANH MC CC BNG,S ,HNH

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K HIU CC CM T VIT TT

Ghi ch:

Cm t vit tt l cc ch ci v cc k hiu thay ch cvit lin nhau, thay cho mt cm t c ngha thng c lpnhiu ln trong vn bn hoc c mi ngi mc nhin chpnhn

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CHNG I: C S L LUN

1. Khi nim.

Phn tch bo co ti chnh l mt cng c ht sc quan trng i vi ngiqun l Doanh nghip. Mt khc, phn tch ti chnh Doanh nghip cn lvn quan tm ca nhng ngi bn ngoi c quan h vi Doanh nghip nhNgn hng, nhng ngi cho vay, nhng nh u t.Phn tch ti chnh l qu trnh kim tra, xem xt cc s liu ti chnh hinhnh v qu kh nhm mc ch nh gi, d tnh cc ri ro v tim nngtrong tng lai nhm phc v cho cc quyt nh ti chnh v nh gi doanhnghip mt cch chnh xc.Cc vn ch yu cn c gii p trong qu trnh phn tch ti chnhca doanh nghip l:Hiu qu hot ng ca Doanh nghip.Nhng im mnh v im yu ca Doanh nghip.Cc kh khn hin ti ca Doanh nghip.Kh nng sinh li ca Doanh nghip v mc ri ro ti chnh.Chng ta s tin hnh phn tch cc h s ( t s ) cng c chnh trong kthut phn tch, chng s gip chng ta nh gi c c trng ti chnh caDoanh nghip.

2. Phn tch khi qut tnh hnh ti chnh.

2.1. Phn tch bo co ti chnh theo chiu ngang.2.1.1. Khi nim.Phn tch bo co ti chnh theo chiu ngang l vic xem xt, nhn nhnnh gi chung v tnh hnh ti chnh ca Cng ty; a ra nhng nh gis b ban u v tnh hnh s dng vn v ngun vn ca Cng ty; lm nibt bin ng ca mt khon mc no trong Bng cn i k ton quathi gian; lm r tnh hnh, c im v lng v t l cc khon mc theothi gian; gip nh gi khi qut s bin ng cc ch tiu ti chnh, t nh gi tnh hnh ti chnh ca Cng ty.Sau khi nh gi t tng qut n chi tit, cc s liu, d kin cng nh ccs kin c lin quan s gip chng ta c th lin kt cc thng tin ny li nh gi kh nng tim tng v ri ro, nhn ra nhng khon c bin ng mchng ta cn phi tp trung phn tch xc nh c nguyn nhn nh h-ng, gip nh qun l a ra quyt nh qun tr thch hp.Ti liu phn tch ch yu l Bng cn i k ton ca Cng ty.2.1.2. Cng thc v cch tnh.Khi phn tch theo chiu ngang l s dng phng php so snh bng s tuyti, c th nh sau:S tuyt i:

Y = Y1 Y0Trong :Y1: Tr s ca ch tiu phn tch.Y0: Tr s ca ch tiu gc.SVTT: Quc Bo Page 10


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T l tng:

2.1.3. Gii thch ngha.2.1.3.1. Phn tch bin ng ti sn.T s liu trn Bng cn i k ton, ch s dng cc ch tiu ti sn trnBng cn i k ton lp bng so snh nhm phn tch s bin ng tisn.Chtiu

Nm ( X0 ) Nm ( X1 ) Chnh lch gitr

Chnhlch c

cuGi tr Ttrng Gi tr Ttrng Mctng T ltng1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:-Ct 1: Ch tiu ti sn trn Bng cn i k ton.-Ct 2: Gi tr ti sn k gc.-Ct 3: T trng tng mc ti sn k gc.-Ct 4: Gi tr ti sn k phn tch.-Ct 5: T trng tng mc ti sn k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.Kim tra tnh trung thc, chnh xc, y v hp l ca cc mc ti sn.So snh theo chiu ngang ( Ct 6, Ct 7 ) tm hiu mc tng gim tng mcti sn v tnh hp l ca s tng gim gi tr tng mc ti sn ( ph hp vi nhu

cu ti sn cho sn xut kinh doanh, kh nng lun chuyn vn, tnh linh hot).2.1.3.2. Phn tch bin ng ngun vn.T s liu trn Bng cn i k ton, ch s dng cc ch tiu ngun vn trnBng cn i k ton lp bng so snh nhm phn tch s bin ng tisn.

Chtiu


Chnhlch ccuGi tr T

trng

Gi tr T

trng

Mc

tng

T l

tng1 2 3 4 5 6=4-2 7=6/2 8=5-3

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Y*100T l tng =

Y0


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Gii thch:-Ct 1: Ch tiu ngun vn trn Bng cn i k ton.

-Ct 2: Gi tr ngun vn k gc.-Ct 3: T trng tng mc ngun vn k gc.-Ct 4: Gi tr ngun vn k phn tch.-Ct 5: T trng tng mc ngun vn k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.Kim tra tnh trung thc, chnh xc, y v hp l ca cc khon mcngun vn.So snh theo chiu ngang ( Ct 6, Ct 7 ) tm hiu mc tng gim v tnh hp

l ca s tng gim gi tr tng mc ngun vn ( ph hp vi nhu cu ngun vncho sn xut kinh doanh, kh nng t ch ti chnh, kh nng m bo tiuchun php nh v vn ).2.1.3.3. Phn tch bin ng thu nhp, chi ph, li nhun.T s liu trn Bo co kt qu kinh doanh, ch s dng cc ch tiu thu nhp,chi ph, li nhun lp bng so snh nhm phn tch s bin ng thunhp, chi ph v li nhun.

Chtiu


Chnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:

-Ct 1: Cc ch tiu trn Bo co kt qu hot ng kinh doanh.-Ct 2: Thu nhp, chi ph, li nhun k gc.-Ct 3: T trng thu nhp, chi ph, li nhun ca tng hot ng k gc.-Ct 4: Thu nhp, chi ph, li nhun k phn tch.-Ct 5: T trng thu nhp, chi ph, li nhun ca tng hot ng k phntch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Thay i c cu tng loi thu nhp, chi ph, li nhun so vi tngthu nhp, chi ph, li nhun ton Doanh nghip.

Kim tra tnh trung thc, chnh xc, y v hp l ca tng loi thu nhp,chi ph, li nhun.



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So snh theo chiu ngang ( Ct 6, Ct 7 ) tm hiu mc tng gim tng loi thunhp, chi ph, li nhun v tnh hp l ca s tng gim gi tr tng loi thunhp, chi ph, li nhun ( ph hp vi phng hng sn xut kinh doanh, ph hp vic im thu nhp, chi ph, li nhun, tnh hnh sn xut kinh doanh, khnng tit kim chi ph, kh nng lun chuyn vn ).

2.1.3.4. Phn tch lu chuyn tin t.T s liu trn Bo co lu chuyn tin t, ch s dng cc ch tiu trn bo co lp bng so snh nhm phn tch s bin ng ca cc dng tin.

Chtiu


Chnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:-Ct 1: Cc ch tiu trn Bo co lu chuyn tin t.-Ct 2: Cc dng tin k gc.-Ct 3: T trng tng loi dng tin k gc.-Ct 4: Cc dng tin k phn tch.-Ct 5: T trng tng loi dng tin k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.Kim tra tnh chnh xc, y cc dng tin.So snh theo chiu ngang ( Ct 6, Ct 7 ) tm hiu mc tng gim tng dngtin v tnh hp l ca s tng gim tng dng tin ( ph hp vi c im,tnh hnh sn xut kinh doanh, kh nng to ra tin v ti tr cho nhu cuhot ng ).

2.2. Phn tch bo co ti chnh theo chiu dc.2.2.1. Khi nim.Vi bo co quy m chung, tng khon mc c th hin bng 1 t l kt cuso vi khon mc c chn lm gc c t l l 100%. Phn tch theo chiu dcgip ta a v 1 iu kin so snh, d dng thy c kt cu ca tng chtiu, b phn so vi ch tiu tng th tng hay gim nh th no, t nhgi tnh hnh ti chnh ca Cng ty.2.2.2. Cng thc v cch tnh.Khi phn tch theo chiu dc l s dng phng php so snh bng s tngi, c th nh sau:

S tng i:


Yi*100

Ch tiu kt cu= Y

i


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Trong :Yi: Tr s ca ch tiu phn tch.Y0: Tr s ca ch tiu gc.2.2.3. Gii thch ngha.

2.2.3.1. Phn tch bin ng ti sn.T s liu trn Bng cn i k ton, ch s dng cc ch tiu ti sn trnBng cn i k ton lp bng so snh nhm phn tch s bin ng tisn.Ti sn Nm ( X0 ) Nm ( X1 ) Chnh lch gi

trChnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:-Ct 1: Ch tiu ti sn trn Bng cn i k ton.-Ct 2: Gi tr ti sn k gc.-Ct 3: T trng tng mc ti sn k gc.-Ct 4: Gi tr ti sn k phn tch.-Ct 5: T trng tng mc ti sn k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.

Kim tra tnh trung thc, chnh xc, y v hp l ca cc mc ti sn.So snh theo chiu dc ( Ct 8 ) tm hiu mc tng gim kt cu v tnh hpl ca s thay i kt cu ti sn ( ph hp vi c cu ti sn chung, ph hp vi

tng giai on sn xut u t, ph hp vi kh nng lun chuyn vn, ph hpvi tnh linh hot v hiu qu s dng vn ).2.2.3.2. Phn tch bin ng ngun vn.T s liu trn Bng cn i k ton, ch s dng cc ch tiu ngun vn trnBng cn i k ton lp bng so snh nhm phn tch s bin ngngun vn.Ngunvn


Chnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3



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Gii thch:-Ct 1: Ch tiu ngun vn trn Bng cn i k ton.-Ct 2: Gi tr ngun vn k gc.

-Ct 3: T trng tng mc ngun vn k gc.-Ct 4: Gi tr ngun vn k phn tch.-Ct 5: T trng tng mc ngun vn k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.Kim tra tnh trung thc, chnh xc, y v hp php ca cc khon mcca ngun vn.So snh theo chiu dc ( Ct 8 ) tm hiu mc tng gim kt cu v tnh hpl ca s thay i kt cu ngun vn ( ph hp vi c cu ngun vn chung,

kh nng t ch ti chnh, tnh thch hp vi c cu u t, tnh hnh th tr-ng ti chnh, tnh t ch v hiu qu ti chnh ).

2.2.3.3. Phn tch bin ng thu nhp, chi ph, li nhun.T s liu trn Bo co kt qu kinh doanh, ch s dng cc ch tiu ti sntrn Bng cn i k ton lp bng so snh nhm phn tch s binng thu nhp, chi ph v li nhun.Chtiu


Chnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:-Ct 1: Cc ch tiu trn Bo co kt qu hot ng kinh doanh.-Ct 2: Thu nhp, chi ph, li nhun k gc.

-Ct 3: T trng thu nhp, chi ph, li nhun ca tng hot ng k gc.-Ct 4: Thu nhp, chi ph, li nhun k phn tch.-Ct 5: T trng thu nhp, chi ph, li nhun ca tng hot ng k phntch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Thay i c cu tng loi thu nhp, chi ph, li nhun so vi tngthu nhp, chi ph, li nhun ton Doanh nghip.Kim tra tnh trung thc, chnh xc, y v hp l ca tng loi thu nhp,chi ph, li nhun.

So snh theo chiu dc ( Ct 8 ) tm hiu mc tng gim kt cu tng loi thunhp, chi ph, li nhun v tnh hp l ca s thay i kt cu thu nhp, chiph, li nhun ca tng loi hot ng ( ph hp vi chc nng, phng hng hot



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ng sn xut kinh doanh, tnh tit kim, kh nng lun chuyn vn, khnng sinh li ).2.2.3.4. Phn tch lu chuyn tin t.T s liu trn Bo co lu chuyn tin t, ch s dng cc ch tiu trn bo co lp bng so snh nhm phn tch s bin ng ca cc dng tin.

Chtiu


Chnhlch ccuGi tr T

trngGi tr T

trngMctng

T ltng

1 2 3 4 5 6=4-2 7=6/2 8=5-3

Gii thch:-Ct 1: Cc ch tiu trn Bo co lu chuyn tin t.-Ct 2: Cc dng tin k gc.-Ct 3: T trng tng loi dng tin k gc.-Ct 4: Cc dng tin k phn tch.-Ct 5: T trng tng loi dng tin k phn tch.-Ct 6: Ch tiu Ct 4 Ct 2.-Ct 7: Ch tiu Ct 6 / Ct 2.-Ct 8: Ch tiu Ct 5 Ct 3.Kim tra tnh chnh xc, y cc dng tin.So snh theo chiu dc ( Ct 8 ) tm hiu mc tng gim kt cu dng tin vtnh hp l ca s thay i kt cu dng tin ( ph hp vi chc nng tng hotng sn xut, kh nng ti tr cho nhu cu sn xut kinh doanh, u t, tichnh ).3. Phn tch cc h s.

3.Phn tch hot ng ti chnh

3.1. H s v kh nng thanh ton.

Kh nng thanh ton ngn hn l kh nng chi tr cc khon n ngn hn khin hn v kh nng tho mn nhng nhu cu tin khng mong i. Tt ccc t s lin quan n mc tiu ny phi thc hin vi vn lun chuyn hoc1 vi b phn ca n, bi v chnh nhng khon n n hn c thanhton nm ngoi vn lun chuyn. Mt vi t s c s dng ph bin nh gi kh nng thanh ton ngn hn l h s thanh ton hin thi, h skh nng thanh ton nhanh, h s kh nng thanh ton bng tin.

3.1.1. H s v kh nng thanh ton hin thi.

H s v kh nng thanh ton hin thi din t mi quan h gia ti snngn hn vi n ngn hn. N c s dng mt cch rng ri nh mt tn hiu rrng v kh nng thanh ton ngn hn ca mt doanh nghip. H s kh nngthanh ton hin thi c tnh nh sau:SVTT: Quc Bo Page 16


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: gii hn hp l.

TSNH: Ti sn lu ng v u t ngn hn.

N: N ngn hn3.1.2. H s v kh nng thanh ton nhanh.

1

HTK: Hng tn kho.3.1.3. H s v kh nng thanh ton bng tin.

VBT: Vn bng tin

3.2. H s kt cu ti chnh.Kh nng thanh ton di hn ca Doanh nghip gn vi kh nng sng cn caDoanh nghip qua nhiu nm. Mc ch ca phn tch kh nng thanh tondi hn l ch ra sm nu Doanh nghip ang trn ph sn. Cc nghin cucho thy rng cc t s k ton c th ch ra sm hn 1 nm 1 Doanh nghip

c th tht bi. Gim cc t s v kh nng sinh li v kh nng thanh ton ldu hiu ch yu ca kh nng kinh doanh tht bi. Hai t s khc m cc nhphn tch thng xem l tn hiu ca kh nng thanh ton di hn l t s nphi tr trn ngun vn ch s hu v s ln hon tr li vay.

3.2.1. H s n.Tng s n phi tr trong c cu ngun ti tr ca Doanh nghip l c ri ro.Doanh nghip c ngha v php l trong vic chi tr li vay ng k v tr ngc khi o hn. Ngha v ny c hiu lc bt k mc li nhun ca Doanhnghip l bao nhiu. Nu khng thanh ton n phi tr, Doanh nghip c th

b buc phi ph sn. Ngc li, c tc v nhng khon phn phi khc cho cng ch c thc hin khi Hi ng qun tr cng b. T s n phi tr trnngun vn ch s hu cho thy s ti sn ca Doanh nghip c ti tr t ccch n trong mi quan h vi s c ti tr t ch s hu. T s ny cng cao,Doanh nghip c ngha v c nh cng ln, v do cng lm vo tnhth ri ro hn.- T s ny c xc nh nh sau:

N : t 20% 50%: t l hp l.V *100

VN: Tng s n phi tr ca Doanh nghip bao gm n ngn hn v n di hn.V: Tng s vn ca Doanh nghip.3.2.2. H s t ti tr.


TSNHHHT = 2

Nd

HNT =TSNH - HTK

Nd

HVBT =N NH

VBT

Hn=


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Hsh = Vsh = 1 - HnV

Vsh: Tng s ngun vn ch s hu ca Doanh nghip.3.2.3. H s thanh ton li vay.

Mt cu hi thng c nu ln im ny l nu n phi tr l xu, ti saophi c n? Cu tr li l mc ca n phi tr l 1 vn cn i. Mcd ri ro, n phi tr l 1 ngun ti tr linh hot cho hot ng kinh doanh. Liphi tr cho cc khon n phi tr lm gim thu thu nhp, trong khi c tcphn phi cho v to ra tnh hung n by c s dng c li. Do , nuDoanh nghip c kh nng kim c li nhun trn ti sn ln hn chi ph li,iu to ra li nhun tng th. Tuy nhin, nu Doanh nghip gp ri rokhng kim c 1 t sut li nhun trn ti sn bng chi ph ti tr cho ti sn, khi pht sinh khon l.C 1 phng tin o lng mc bo v cho cc ch n khi nguy c

khng tr c li l t s s ln hon tr li vay, c tnh nh sau:

H1 =Ptrcthu+R

R

P trc thu: Tng s li nhun trc thu.R: Li vay tr trong k.

3.3. T s hot ng hay hiu sut s dng vn SXKD.

Cc t s v hiu qu hot ng c s dng nh gi hiu qu ca vics dng ti sn ( hng tn kho, cc khon phi thu, tng ti sn ) trong qutrnh hot ng kinh doanh ca Doanh nghip.Cc t s v hiu qu hot ng cn c s dng nh gi chu k hotng ca Doanh nghip v kh nng chuyn i thnh tin ca ti snngn hn ca Doanh nghip. Chu k hot ng l khong thi gian gn vi ccnghip v lin quan n u t vo hng tn kho, chuyn hng tn kho thnhcc khon phi thu qua bn hng, thu tin ca cc khon phi thu, dng tin trn ngn hn v mua li cc hng tn kho bn.Cc t s v hiu qu hot ng ( hay cc t s v s vng quay ) c th ctnh cho hng tn kho, cc khon phi thu, v tng ti sn.Thng thng khi xc nh t s ny ch yu ta s dng l s bnh qun.3.3.1. Ln lun chuyn ( vng quay ) vn hng tn kho.H s quay vng ca hng tn kho thit lp mi quan h gia khi lng hngbn v tn kho. S lun chuyn hng tn kho ca Doanh nghip cc ngnhkhc nhau.S dng hng tn kho bnh qun mu s v t s ny o lng hiu quhot ng hay s vng quay ca hng tn kho trong k.Hng tn kho bnh qun c tnh nh sau: hng tn kho u k cng hng

tn kho cui k ri chia hai. Nu khng c thng tin v hng tn kho u k,hng tn kho cui k s c s dng mu s ca cng thc. Khi khng cthng tin v gi vn hng bn, 1 s nh phn tch dng doanh thu thun ts.SVTT: Quc Bo Page 18


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DTTLn =

HTKbq

DTT: Doanh thu thun.

HTKbq: Gi tr hng tn kho bnh qun.3.3.2. K thu tin bnh qun.Dth

Kth = = 12 ngy l gii hn hp l.Dt

Dth: S d bnh qun cc khon thu.Dt: Doanh thu bn chu bnh qun 1 ngy.3.3.3. S ln lun chuyn (vng quay) vn lu ng.

DTT DTBH + DTTC + Thu nhp khc

Lld = =VL VLVl: Vn lu ng bnh qun.Gii hn hp l i vi ngnh thng mi: 8-9 vng.Gii hn hp l i vi ngnh sn xut: 3-4 vng.Gii hn hp l i vi ngnh xy lp: 1-2 ngy.3.3.4. Hiu sut s dng vn c nh & TSC.3.3.4.1 Hiu sut s dng vn c nh.

DTTHvc =

VCbq

VCbq: Vn c nh bnh qun trong k.

3.3.4.2 Hiu sut s dng TSC.DTT

Hc =NGbq

NGbq: Nguyn gi bnh qun ti sn c nh trong k.

3.3.5. Hiu sut s dng ton b vn.DTT

L =Vbq

Vbq: Vn bnh qun trong k.

3.4. T s doanh li: cn c gi l t sut li nhun, c xc nh cnc trn li nhun ca hot ng sn xut kinh doanh chnh hoc cth cn c vo li nhun rng ( li nhun sau thu ).3.4.1. T sut li nhun li doanh thu ROS.

P



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Pdt = * 100DT

P: Li nhun sau thu.3.4.2. T sut li nhun trn vn ROA (Return on assets)

PPv =V

3.4.3. T sut li nhun trn vn ch s hu ROE (Return on equity)

PPsh =

Vsh

Phn tch khi qut tnh hnh ti chnh3.5. Tng ngun vn: ly ch s u k v cui k ri phn tch stuyt i, s tng i.

S tuyt i = Gi tr cui nm Gi tr u nm.

3.6. H s t ti tr ti sn di hn.VSH

HTSDH = : H s cng cao cng hiu qu.

TSDH3.7. H s kh nng thanh ton tng qut.

Tng ti snHTTTQ =

Tng n phi tr

H s ny nu ln hn 1 chng t Doanh nghip tr c n khi cc ch n icng 1 lc.3.8. H s kh nng thanh ton n ngn hn.

Tng gi tr thunHTTNNH = = 2: gii hn hp l.

Tng n ngn hn

3.9. H s kh nng thanh ton nhanh. Tin+Ti khon tng ng tin+ TTCNH

HNH = = 1: gii hn hp l.N ngn hn

Lu : T 2.5 2.9 h s cng ln cng hiu qu Doanh nghip c kh nngthanh ton khi cc ch n i cng 1 lc v cng l cn c Ngn hng cn

c vo m cho vay.



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3.10. H s kh nng chi tr.

T s cng cao cng hiu qu.3.11. H s u t.

3.12. Sut sinh li ti sn: so vi li sut Ngn hng cng thi im.

3.13. Sut sinh li trn Vn ch s hu.

Kt cu ti sn-ngun vn

3.14. Kt cu ti sn.3.14.1 Ti sn ngn hn.

S tuyt i = Gi tr cui nm Gi tr u nm.3.14.2 Ti sn di hn.

3.15. Kt cu ngun vn:3.15.1 N phi tr.

3.15.2 Vn ch s hu.

3.16. H s n trn vn ch s hu:

Nu = 1: Doanh nghip kh nng thanh ton n.Nu > 1: Doanh nghip i vay n qu nhiu.Nu < 1: C cu Doanh nghip s dng vn b ra nhiu.


TSTong

handaithuPhaiTSDHHnt

=2008

quanbinhTS

thuetruocnhuanLoiROA nt =2008

quanbinhCSHVon

thuetruocnhuanLoiHnt =2008

TSTong

annganhanGiatritaisTSNH =

TSTong

andaihanGiatritaisTSDH =

NVTong

aitraGiatrinophNPT =

NVTong

husohuuGiatrivoncVCSH =

uVonchusohu

Hesono=


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Tuy nhin di gc nh qun l th khng hiu qu v n l tm l chnthu.

3.17. H s n trn tng ngun vn:

3.18. Quan h gia ti sn v ngun vn:3.18.1 H s n trn tng ti sn.

H s n / Tng ti sn = 1 H s t ti tr3.18.2 H s n trn vn ch s hu.

Nu > 1: km lnh.Nu = 1: hiu qu.3.19. Cn i 1.VT = Tng VCSHVP = TSNH + TSDH = A.TS (I+II+IV+V) + B.TS (II+III+IV+V)Nu VT > VP: Doanh nghip d dng b khch hng chim dng vn.Nu VT < VP: Doanh nghip chim dng vn ca ngi khc.3.20. Cn i 2.VT = VCSH + Vay hp php (I+II)VP = A.TS(I+II+IV+V) + B.TS(II+III+IV+V)

Nu VT > VP: Doanh nghip qun l khng tt d b ngi khc chim dngvn.Nu VT < VP: Doanh nghip chim dng vn ca ngi khc.3.21. Cn i 3.VT = VCSH + Vay hp php (I+II) + Ngun vn thanh ton (I+II)Trong : Ngun vn thanh ton = NPT Vay hp php.

VP = A.TSNH(I+II+IV+V)+B.TSDH(II+III+IV+V)+A.TSTTNH(III)+B.TSTTDH(I)= TSNH + TSDH = Tng TS.

=> VT = VP

3.22. Cn i 4.VT = VCSH + NV VAY TRONG HN (I+II) - A.TSNH (I+II+IV+V) - B.TSDH(II+III+IV+V)VP = TS THANH TON NGN HN (III) + TS THANH TOAN DI HN (I) NVTHANH TON(I+II)

4. Bng tiu chun xp hng ti chnh Doanh nghip.Trch theo ti liunh sau:

4.1. Cn c xp hng

4.1.1. Tiu chun nh gi tn dng Doanh nghip ca ngnh Ngn hng.


onTongnguonv

Hesono=

uVonchusohu

Hesotaisan=


23/76


( Ti liu Hng dn ca NHNNVN ) v nhng tiu chun quc t v nh gitn dng doanh nghip sau khi c hiu chnh nhm ph hp vi thc t nnkinh t Vit Nam hin nay. C th :Cc ch tiu thanh khon, cn n v hot ng c nh gi da trn phngphp ca ngnh Ngn Hng.

Cc ch tiu doanh li c nh gi da trn nhng chun mc quc t vnghin cu ca FSC.4.1.2. Tnh cht c th trong lnh vc hot ng v quy m ca doanhnghip.C th :Theo ngnh: Nng - Lm - Ng nghip; Thng mi - Dch v; Xy dng; Cngnghip.Theo quy m: Ln; Va; Nh.4.1.3. Ngun d liu:Bng cn i k ton;

Bo co kt qu hot ng kinh doanh;Bng lu chuyn tin t;Cc thng tin ph ti chnh khc.Da trn nhng cn c ny, Doanh nghip c xp hng ti chnh theo 06 loith hng t cao xung thp: AA; A; BB; B; CC; C.

4.2. Phng php tnh ton4.2.1. Chn Bng tnh ( c chng ti nh km di y) c ngnh ngh cadoanh nghip m chng ta quan tm.4.2.2. Trong bng tnh chn, cn c quy m v vn ca doanh nghip s

chn bng tnh con tng ng.4.2.3. Tnh ton cc ch tiu trong bng tnh da trn Bo Co ti chnh cadoanh nghip .4.2.4. So snh s liu cc ch tiu va tnh ton c vi cc s liu ca bngtnh con xc nh mc tnnhim A, B, C, D, E tng ng. Trong cn ch cch xc nh da trn chs trong bng tnh con :Ch s Xp loiT A v bn tri A

Sau A n B BSau B n C CSau C n D DSau D E4.2.5. Sau khi xc nh c mc tn nhim ca doanh nghip qua tngch tiu, cn c vo bng Tnh im di y tnh ton im s ca doanhnghip (ct im s = H s im s theo mc tn nhim ca tng chtiu tng ng ).Ch tiu H S im Mc tn nhim

A B C D ECc ch tiu thanh khon - - - - - - -



24/76


1. Kh nng thanh ton hin thi 2 - 5 4 3 2 1

2. Kh nng thanh ton nhanh 1 - 5 4 3 2 1

Cc ch tiu cn n - - - - - - -

1. T s n 3 - 5 4 3 2 12. T s n / Vn CSH 3 - 5 4 3 2 1

3. N qu hn / Tng d n N/Hng 3 - 5 4 3 2 1

Cc ch tiu hot ng - - - - - - -

1. Vng quay ti sn 3 - 5 4 3 2 1

2. Vng quay tn kho 3 - 5 4 3 2 1

3. K thu tin bnh qun 3 - 5 4 3 2 1

Cc ch tiu doanh li - - - - - - -1. LN trc thu / Doanh thu 5 - 5 4 3 2 1

2. LN trc thu / Tng ti sn 5 - 5 4 3 2 1

3. LN trc thu / Vn CSH 5 - 5 4 3 2 1

4.2.6. Sau khi Tng Cng im s ca doanh nghip, da vo bng diy xp hng doanh nghip.

imXploi Kt lun

T 156 n180 AA

DN loi ny l DN hot ng rt tt, t hiu qu v ctrin vng pht trin cao, ri ro thp.

131 - 155 ANm trong loi ny l DN hot ng c hiu qu, tnhhnh ti chnh lnh mnh, c tim nng pht trin, ri rothp.

106 - 130 BBy l DN hot ng hiu qu, c tim nng pht trin.Tuy nhin cn mt s hn ch v tim lc ti chnh v tn

ti nhng nguy c tim n. Ri ro trung bnh.81 - 105 B DN loi ny hot ng cha hiu qu, kh nng t ch ti



25/76


chnh thp, c nguy c tim n. Ri ro trung bnh.

56 - 80 CCy l DN c hiu qu hot ng thp, tnh hnh tichnh yu km, thiu kh nng t ch ti chnh. Ri rocao.

< = 55 CNm trong loi ny l DN c tnh hnh kinh doanh thua lko di, tnh hnh ti chnh yu km, khng c khnng t ch ti chnh, ang ng trc nguy c ph sn.Ri ro rt cao.

4.3. PH Lc : Cc bng tnhBng tiu chun nh gi cc ch tiu ti chnh Doanh nghip ngnh nng lm ng nghip

Ch tiu

Quy m ln(TS > 100 t

VND)

Quy m va(TS > 20t VND)

Quy m nh(TS < 20 t VND)

A B C D A B C D A B C D

Cc ch tiu thanh khon

1. Kh nng thanh tonhin thi

2,1

1,6 1,1 0,8 2,3 1,7 1,2 1 2,9 2,3 1,7 1,4

2. Kh nng thanh tonnhanh

1,4

0,9 0,6 0,4 1,7 1,1 0,7 0,6 2,2 1,8 1,2 0,9

Cc ch tiu cn n (%)

1. T s n 35 45 55 65 30 40 50 60 25 35 45 552. T s n / vn ch shu

53 69 122

185 42 66 100 150 33 54 81 122

3. N qu hn / tng dn N/Hng

0 1 2 3 0 1 2 3 0 1 2 3

Cc ch tiu hot ng

1. Vng quay ti sn 3 2,5 2 1,5 3,5 3 2,5 2 4 3,5 3 2,52. Vng quay tn kho 5 4,5 4 3,5 6 5,5 5 4,5 7 6,5 6 5,53. K thu tin bnhqun

39 45 55 60 34 38 44 55 32 37 43 50

Cc ch tiu doanh li (%)

1. LN trc thu / doanhthu

6,5

5,5 4,5 3,5 7,5 6,5 5,5 4,5 8,5 7,5 6,5 5,5

2. LN trc thu / tngti sn

9,8

8,3 6,8 5,3 11,2

9,8 8,3 6,8 12,7 11,2 9,8 8,3

3. LN trc thu / vnch s hu

13 11 9 7 13,2

11,5

9,7 8 14,1 12,4 10,8 9,2



26/76


BNG TIU CHUN NH GI CC CH TIU TI CHNHDOANH NGHIP NGNH THNG MI DCH V

Ch tiu

Quy m ln(TS 100 tVND)

Quy m va(TS 20t VND)




1. Kh nng thanh tonhin thi

2,1

1,6 1,1 0,8 2,3 1,7 1,2 1 2,9 2,3 1,7 1,4


1,4

0,9 0,6 0,4 1,7 1,1 0,7 0,6 2,2 1,8 1,2 0,9

Cc ch tiu cn n (%)

1. T s n 35 45 55 65 30 40 50 60 25 35 45 552. T s n / vn ch shu

53 69 122

185 42 66 100 150 33 54 81 122

3. N qu hn / tng dn Ngn Hng

0 1 1,5 2 0 1,6 1,8 2 0 1,6 1,8 2

Cc ch tiu hot ng

1. Vng quay ti sn 3 2,5 2 1,5 3,5 3 2,5 2 4 3,5 3 2,52. Vng quay tn kho 5 4,5 4 3,5 6 5,5 5 4,5 7 6,5 6 5,5

3. K thu tin bnhqun

39 45 55 60 34 38 44 55 32 37 43 50



6,5

5,5 4,5 3,5 7,5 6,5 5,5 4,5 8,5 7,5 6,5 5,5


9,8

8,3 6,8 5,3 11,2

9,8 8,3 6,8 12,7 11,2 9,8 8,3

3. LN trc thu / vn

ch s hu

13 11 9 7 13,

2

11,

5

9,7 8 14,1 12,4 10,8 9,2

BNG TIU CHUN NH GI CC CH TIU TI CHNHDOANH NGHIP NGNH XY DNG

Ch tiuQuy m ln(TS 100 t VND)





1. Kh nng thanh tonhin thi 1,9 1 0,8 0,5 2,1 1,1 0,9 0,6 2,3 1,2 1 0,9

2. Kh nng thanh ton 0,9 0,7 0.4 0.1 1 0.7 0.5 0.3 1.2 1 0.8 0.4



27/76


nhanh

Cc ch tiu cn n (%)

1. T s n 55 60 65 70 50 55 60 65 45 50 55 602. T s n / vn ch s

hu

69 10

0

15

0

233 69 100 122 150 66 69 100 122

3. N qu hn / tng dn Ngn Hng

0 1 1,5 2 0 1,6 1,8 2 0 1,6 1,8 2

Cc ch tiu hot ng

1. Vng quay ti sn 2.5 2.3 2 1.7 4 3.5 2.8 2.2 5 4.2 3.5 2.52. Vng quay tn kho 3.5 3 2.5 2 4 3.5 3 2.5 3.5 3 2 13. K thu tin bnhqun

60 90 120

150 45 55 60 65 40 50 55 60



7 6 5 4 8 7 6 5 9 8 7 6


11.9

10.2

8.5 6.8 13.6

11.9

10.2

8.5 15.3

13.6

11.9

10.2


15.8

13.6

11.3

9.1 16 14 12 10 17 15.1

13.2

11.3

BNG TIU CHUN NH GI CC CH TIU TI CHNHDOANH NGHIP NGNH CNG NGHIP

Ch tiu

Quy m ln(TS 100 tVND)





1. Kh nng thanh ton

hin thi

2 1.4 1 0.5 2.2 1.6 1.1 0.8 2.5 1.8 1.3 1


1.1

0.8 0.4 0.2 1.2 0.9 0.7 0.3 1.3 1 0.8 0.6

Cc ch tiu cn n (%)

1. T s n 45 50 60 70 45 50 55 65 40 45 50 552. T s n / vn ch shu

122

150

185

233 100 122 150 185 82 100 122 150

3. N qu hn / tng d

n Ngn Hng

0 1 1,5 2 0 1,6 1,8 2 0 1,6 1,8 2

Cc ch tiu hot ng



28/76


1. Vng quay ti sn 2.32 1.7 1.5 3.5 2.8 2.2 1.5 4.2 3.5 2.5 1.5

2. Vng quay tn kho 5 4 3 2.5 6 5 4 3 4.3 4 3.7 3.43. K thu tin bnh

qun

45 55 60 65 35 45 55 60 30 40 50 55


1. LN trc thu / DT 6 5 4 3 7 6 5 4 8 7 6 52. LN trc thu / tngti sn

9 7.5 6 4.5 10.5

9 7.5 6 12 10.5 9 7.5


12 10 8 6 12.3

10.6

8.8 7.1 13.3 11.7 10 8.3

CHNG II: THC TRNG

1. Gii thiu khi qut v Cng Ty TNHH Hn Vit.

1.1. Lch s hnh thnh v pht trin ca Cng ty.1.1.1. Gii thiu chung v Cng ty.Tn cng ty: CNG TY TNHH HN VITTn giao dch : HANVIET CO., LTDTn vit tt : HANVICOThng hiu : HANVICO - m p nh lng mTr s chnh : Km 14 Quc l 1A Thanh Tr H Ni.Tel : 04 861 7978/ 04 686 2685/ 04 686 3229Fax: 04 861 8040Email : [email protected]

Website : www.hanvico.com.vn



29/76


Quyt nh thnh lp Cng ty : Thnh lp theo Quyt nh s 4804GP/TLDN do y Ban Nhn Dn TP H Ni cp ngy 25 11 1999 v Giyphp kinh doanh s 073339 ngy 30-11-1999 do S K Hoch v u T H nicp. Hanvico l cng ty sn xut chn, ga, gi, m cao cp vi thng hiuHanvico m p nh lng m. Mt thng hiu t lu c ngi tiu dng tin tng.

Chnh thc hoat ng t nm 1999 n nay, Hanvico c nh my 1 vi dintch 15 ngn m2 v nh my s 2 din tch..20 ngn m2, cng hn 700 cngnhn lnh ngh v i ng chuyn gia Hn Quc. Hanvico trang b h thngdy chuyn cng ngh hin i, nguyn liu c nhp ngoi t cc cng tydanh ting. Mi sn phm ca Hanvico nh mt tc phm mang bao tm huyt,ngh lc ca nhng con ngi lao ng cn c, sng to. Mt trong nhng yut lm nn cht lng vt bc ca Hanvico l h thng trang thit b cao cpv ng b. Nhng dy chuyn ny c nhp mi v nguyn chic ca cchng ni ting. Yu t th 2 l i ng cng nhn k thut vin k s cHanvico tuyn chn v o to, bi dng tay ngh ti cng ty hoc ti Hn

Quc.

Nh my 2: Khu cng nghip Duyn Thi - Km16 QL1A - Thng Tn, H Ni

Cht lng nhng sn phm ca Hanvico gi y c khng nh

ngang vi nhng sn phm ca Hn Quc nhng gi thnh sn phmr hn nhiu v rt hp vi Vit Nam. Sn phm ca Hanvico s dng ccnguyn liu thn thin vi mI trng, c an ton cao v khng c hi, vvy c s dng trong khu iu dng, bnh vin nh vin 108. Cng ty t ho cung cp sn phm cho trn 500 khch sn t 3 n 5 sao trong c nc,c bit l h thng khch sn n cc nguyn th n d Apec H Ninh Sofitel Plaza, Metropole, Hilton, Sheraton, Melia, Daewoo, Mt phn snphm c xut khu sang cc khch sn ln c, Php, v rt c achung. Sn phm chn, ga, gi m cho gia nh ca Hanvico vi thnghiu Bluesky c ngi tiu dng nh gi cao. Bluesky c cht lng vt tri phhp vi kh hu nng m ca Vit Nam. m thng thong, mu m p, dgit, chng kh dng lu vn p.



30/76


Hanvico c i ng chuyn gia thit k mu m. Nhng sn phm doHanvico thit k m bo tnh thm m, ph hp vi nhng khng gian thunVit hay nhng khng gian hin i v c nhng b cc kt hp. To cho ngis dng cm gic thch th m p, sang trng m gn gi. cung cp snphm cho gia nh, Hanvico thit lp trn 200 i l v 25 ca hng trn ton

quc. Vi phong cch phc v chu o, nhit tnh, c khch hng mn m.Khng ngng vn ln, tp th cn b, cng nhn vin ca

Hanvico t ho l l c u ca ngnh cng nghip H Ni tronghot ng kinh doanh v ng gp phc li x hi. Mt tp th canhng tm lng vng nhn i c tn vinh nhiu ln, c bit trongnm 2010 c th tng chnh ph trao tng bng khen cho t chc vc nhn ca cng ty. c mong ln nht ca chng ti l mi c chmsc gic ng cho bn v gia nh ca bn1.2. Chc nng v nhim vch yu ca Cng ty.

1.2.1. Chc nng.Thc hin kinh doanh mua bn cc loi vt liu ngnh viK cc Hp ng kinh t, lin doanh vi t nhn v cc t chc kinh t khc.c vay vn Ngn hng m rng dch v v quy m kinh doanh.Cng ty cn cchc nng c nhp khu trc tip cc mt hng phc v cho vic kinh doanhca mnh.1.2.2. Nhim v.Cng ty lun thc hin chin lc ti a ho li nhun, gim chi ph nhm tc hiu qu kinh t cao, p gp vo Ngn sch Nh nc.Cng ty c nhim v t chc b my hot ng phi da trn Php lut hin

hnh, thc hin cng vic hch ton, bo co ti chnh theo ng quy nhca ch k ton hin hnh c th nh sau:m bo t hch ton kinh t y , trang tri kp thi cc khon n nhn.Thc hin nghim chnh cc Hp ng kinh t mua bn ngoi thng v cchot ng khc, cng nh ch trng cng tc o to v bi dng cn b, cngnhn vin trong Cng ty.Qun l v s dng hiu qu cc ngun vn, cng tc nghin cu th trng c

tin hnh thng xuyn.Chp hnh nghim tc ch an ton lao ng, bo him x hi, tai nn,quan tm n quyn li ca ngi lao ng, m bo ch nc li nh.1.3. Quy m hot ng hin ti ca Cng ty.1.3.1. Quy m kinh doanh.Cng Ty TNHH Hn Vit l 1 trong nhng Cng ty c tm c uy tn trn th tr-ng vi i ng cn b, cng nhn vin kh ng. Lc mi thnh lp, lc lnglao ng tuyn dng l 263 ngi, v ch c chc nng kinh doanh mua bnhng ho. Sau Cng ty m rng quy m kinh doanh, lp thm nhiu chinhnh Thnh ph ln trong c nc Nng,TP H Ch Minh. V cho n nayth Vn iu l ca Cng ty tng ln 82 t ng vi hn 500 lao ng.

iu cho thy hot ng kinh doanh ca Cng ty ngy cng ln mnh, mbo kh nng p ng c mi nhu cu tiu dng ca khch hng.1.3.2. Tnh hnh phn b lao ng.



31/76


Lao ng gin tip hn 100 ngi, bao gm: Hi ng thnh vin, Ban Gim cv cn b cng nhn vin trong cc phng ban vi trnh chuyn mn cao.Lao ng trc tip hn 300 ngi, bao gm cc k thut vin c tay nghchuyn mn cao, sa cha, lp rp, gia cng...1.3.3. Quy trnh t chc kinh doanh.

Trong nn kinh t th trng hin nay, mi Doanh nghip lp ra v xc nh 1phng hng cho ring mnh ng vng trn th trng. Chnh v th mCng Ty TNHH Hn Vit lp ra cho mnh 1 quy trnh t chc kinh doanhcht ch t khu k kt cc Hp ng ngoi thng cho n vic phn phin cc chi nhnh. Quy trnh c th hin qua s nh sau

1.4. C cu t chc b my qun l ca Cng ty.1.4.1. S b my t chc qun l ca Cng ty.


HI NG THNH VIN NH GI BN

HNG V NHP KHO

BN RA CC CHI NHNH

CHI NHNH QUYT TON HNG THNG

BN GIAO TNG CNG TY

KET THUC KINH DOANH TRONG

KT THC KINH DOANH TRONG THNG

HP NG NGOI THNG

Hi ng qun tr

Ph TG (I)Gim c Ph TG (II)

KTTV(KTT)

HCTC(PG)

PhngTng hp P.Kinh

Doanh

Nghin cusn phm

K thut(PG)


32/76


1.4.2. Chc nng nhim v tng phng ban.Hi ng Qun Tr gm 8 thnh vin:Tng Gim c.Ph Ch Tch chu trch nhim hoch nh chnh sch chung cho ton Cngty, ng thi gim st, theo di vic thc hin k hoch chnh sch rav nh gi c hng ho bn ra th trng.Gim c ph trch iu hnh phi hp cng vic ca cc phng ban.Ph Gim c ( 1 ph trch nhn s v 1 ph trch lnh vc kinh doanh vkim lun trng phng kinh doanh ph trch lnh vc kinh doanh ).Phng nghin cu sn phm c nhim v nghin cu, xut nhng chngloi sn phm no ph hp hoc khng ph hp trn th trng.Phng tng hp c nhim v tng hp v phn tch cc thng tin nhm gipcho Ban lnh o nm c kt qu hot ng ca Cng ty thi im c th.Phng kinh doanh gm 2 trng phng chu trch nhim v: bn bun, bn l vkho hng.Phng k thut gm 1 trng phng v 2 ph phng ph trch cho Ph Gim ck thut. Phng k thut fa( 20% ), phng k thut my photo ( 80% ) cnhim v bo tr, bo hnh, sa cha nhm gip cho Hi ng thnh vinnghin cu sn phm, xc nh cht lng hng ho.Phng k ton ti v ph trch bi 1 Ph Gim c trin khai thc hin cng tck ton ti v theo ng quy nh.

2. Gii thiu b my k ton ca Cng Ty TNHH Hn Vit.

2.1. Hnh thc t chc b my k ton.Do Cng ty c mng li nhiu chi nhnh ca hng trc thuc nn Cng ty pdng song song 2 hnh thc k ton: k ton phn tn v k ton tp trung.K ton phn tn: Cng ty cho php phn cp hch ton k ton, ti cc chinhnh ny c b my k ton ring thc hin hch ton ti ch; nhng phnthu li tc, phn phi li nhun phi thng qua Cng ty. Cc chi nhnh cphn cp ny quan h vi Ngn sch Nh nc thng qua Cng ty. c Cng ty


TC,nhn s

s

Ban trl

TG,BQT

Phphng

Trngphng

Ph

phng

Li xe,bo v photo fax

Kho hng Trng phngbn l

Trng phngbn bun


33/76


u nhim m ti khon ring ti Ngn hng v c k kt cc Hp ng kinhdoanh.

K ton tp trung: ph thuc hon ton vo Cng ty, Phng K Ton Cng ty cnhim v thc hin cc nghip v k ton trong k, lm tip cc nghip v k

ton cn li ca cc chi nhnh, t cc chng t, bng k v bo co tng hp cacc chi nhnh a v vo cui k k ton, ti Cng ty s lp bo co ti chnhchung cho ton Cng ty.

2.2. S t chc nhn s phng k ton.2.2. S t chc nhn s phng k ton.

SVTT: Quc Bo Page 33K ton cc chi nhnh: Nng, H Ch Minh

B phnthanhton

B phnkho

hngha

B phnqu

B phnxut nhp

khu

B phnha ndoanh

thu, cngn

K tontnghp

K tontrng

KTonTng

Cng ty

Chi

Nhnh

Nng

ChinhnhH ChMinh


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Nhim v:K ton trng: l ngi chu trch nhim cao nht v cng tc k ton cng nhvic bo co nh k cho cc c quan Nh nc.K ton tng hp ( Ph phng k ton ): tng hp s liu cui thng ln boco kt qu hot ng kinh doanh, ln bng Cn i k ton ... ln c quan cthm quyn nh: thu b thng mi, .... bo co c np khi c s ph duytch k ca K ton trng v Gim c.K ton doanh thu, cng n: theo di ho n u ra ca Cng ty v c nhimv ghi nhn phn doanh thu ca Cng ty vo cng n cui thng np cho kton tng hp.K ton kho hng ho: cp nht v theo di hng ho, vt t tn kho ( Cng tyv cc chi nhnh ) hng ngy v gi tr v s lng vo phn mm chng trnh

k ton. i chiu vi th kho Cng ty v chi nhnh vo cui thng, lp bng khng xut bn ca Cng ty v cc chi nhnh t ho n ghi ho nGTGT.



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K ton thanh ton: c nhim v ghi chp hng ngy cc nghip v kinh tpht sinh ti Cng ty nh: phiu thu, phiu chi, phiu tm ng ...Th qu: c nhim v xut, nhp qu hng ngy, bo co tin mt cho Kton trng v Gim c bit s tin mt thc t ti Cng ty vo mi cui ngy,v theo di lun tin gi Ngn hng.

K ton xut nhp khu: c nhim v nhn hng ho nhp khu chuyn vkho Cng ty, kim k s lng, cht lng hng ho, theo di tnh hnh xut nhpkho.2.3. Hnh thc k ton p dng ti Cng ty.2.3.1. Hnh thc k ton.Hnh thc k ton p dng ti Cng ty l hnh thc Nht k chng t, ghi chpcc nghip v kinh t pht sinh. Cc nhn vin k ton c b tr cc nv ch lm nhim v hch ton s sch ban u v chu s ch o, hngdn trc tip ca Phng k ton Cng ty. nh k k ton ti cc chi nhnh gicc bo co tun, thng, qu, nm v Cng ty.

+ Tnh hnh tn kho hng ho.+ Tnh hnh doanh thu, cng n.+ Tnh hnh tng, gim TSC.+ Kt qu kinh doanh.nh k hng thng Cng ty phi gi bo co ln c quan thu...Hng ngy k ton cn c vo chng t gc c kim tra s liu chnh xc,ly s liu ghi vo Nht k chng t hoc bng k, s chi tit c lin quan.Cui thng kho s, s liu tng cng s ci, s nht k chng t, bng kv cc bng tng hp chi tit c dng lm cn c lp bo co ti chnh.2.3.2. c trng c bn ca Nht k chng t.Tp trung phn nh cc nghip v kinh t pht sinh theo bn C ca cc tikhon kt hp vi vic phn tch theo cc ti khon i ng N theo trnh tthi gian, kt hp theo ti khon k ton trn cc t s Nht k chng t nylm cn c trc tip ghi chp vo s ci.2.3.3. S ghi chp.Cc s sch c lin quan:S nht k chng t: l loi s k ton tng hp dng ghi chp cc nghipv kinh t pht sinh theo bn pht sinh C ca cc ti khon. Mi s nht kchng t c th ghi chp 1 loi ti khon hay 1 s ti khon c lin quan hocc cng ni dung nh nhau. Ngoi ra cn c 1 ct phn nh pht sinh bn N ccti khon c lin quan. S nht k chng t m cho tng thng.Bng k chng t: c s dng trong nhng trng hp khi cc ch tiu hch tonchi tit ca 1 s ti khon khng th kt hp phn nh trc tip trn nht kchng t c. Cui thng s liu tng cng ca cc bng k c chuyn vos chi tit ca cc ti khon c lin quan. Bng k c th m theo v N cacc ti khon, c th kt hp phn nh c s d cui thng. S liu ca bng kkhng s dng ghi s ci.S ci: l s k ton tng hp m cho c nm, mi t s dng cho 1 ti khon,trong phn nh pht sinh N, pht sinh C v s d cui thng hoc cui qu.

S pht sinh C ca mi ti khon c phn nh trn s ci theo tng s ly tnht k chng t ghi bn ti khon C, s pht sinh N c phn nh chi tittheo tng ti khon i ng C ly t nht k chng t c lin quan. S ci ghi



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1 ln vo cui thng hoc cui qu sau khi kho s v kim tra i chius liu trn cc nht k chng t.S k ton chi tit: dng ghi chp cc i tng k ton cn thit, theo dichi tit theo yu cu qun l.

Ghi hng ngy.

Ghi cui thng


S k ton chitit

Bng k

S ci Bng tng hp ccs liu chi tit

BO CO TI CHNH

1.Bng cn i ti sn.

2.Kt qu hot ng kinh doanh.

3.Thuyt minh bo co ti chnh.

S nht k chng t

Chng t gc


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i chiu s liu

2.4. Phng tin ghi chp k ton ti Cng ty.Hin nay Cng ty ghi chp k ton bng tay & kt hp s dng phn mm k

ton KTSYS do INFOBUS cung cp.y l phn mm m, cho php Cng ty ci t thm cc chc nng x lkhc thch hp vi yu cu ngy cng cao ca Cng ty.

Phn mm h tr cho k ton cng n v vic xut ho n bn hng, theo dicng n, ghi nhn gi vn hng bn, ghi nhn doanh thu, li gp v c bit htr cho k ton theo di cng n bn bun v vic gim gi hng bn, chitkhu thng mi.

K ton kho theo di tnh hnh hng xut nhp tn mi ngy v nhp gi vnvo phn mm.Phn mm cng h tr cho k ton nhp phiu thu, chi...Vic cp nht, x l thng tin, ra cc bo co ti chnh u c phn mm

thc hin.Vi nhiu tnh nng u vit , phn mm k ton ny gip cho cng vick ton cng nh vic qun l h thng Cng ty nhanh chng, chnh xc, thunli hn.

3. Thc trng.

3.1. Phn tch khi qut tnh hnh ti chnh.Bng 3.1. Bng tnh hnh kt cu v bin ng ti snn v tnh: VN

2010 2009 Chnh lchN phi tr 25.312.694.511,00 38.405.332.231,50 -13.092.637.720,50

Vn ch s hu 107.154.342.814,00 76.657.680.556,00 30.496.662.258,00

Ti sn 132.467.037.324,50 115.063.012.787,50 17.404.024.537,00

Ta xem xt trc ht s thay i ca Bng cn i k ton, tc l s tngngun vn ch s hu v s gim ca n phi tr v mt tng s. S thayi ny ni ln s thay i v quy m hot ng ca Cng ty. Tuy nhin, khixem xt s thay i trn Bng cn i k ton ch n thun l s thayi v s lng, cha th gii thch g v hiu qu ti chnh ca Cng ty.

3.1.1. Phn tch tnh hnh kt cu v bin ng ti sn.Bng 3.2. Bng tnh hnh bin ng ti snn v tnh: VN

Ti sn M s 2010 2009 Chnh lchTi sn ngn hn 100 60.384.923.524 53.727.588.597 6.657.334.927

Tin 110 13.330.731.673 7.453.644.950 5.877.086.723



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Cc khon u t tichnh ngn hn

1201.450.000.000 1.450.000.000

Cc khon phi thungn hn

13024.262.285.755 18.592.023.202 5.670.262.553

Hng tn kho 140 19.441.374.588 26.337.754.897 -6.896.380.309

Ti sn ngn hnkhc

150 1.900.531.509 1.344.165.549 556.365.960

Ti sn di hn 200 72.082.113.801 61.335.424.191 10.746.689.610

Ti sn c nh 220 43.481.534.649 39.813.624.640 3.667.910.009

Bt ng sn ut

2402.763.750.000 3.300.849.551 -537.099.551

Cc khon u t tichnh di hn

25025.268.400.000 18.220.950.000 7.047.450.000

Ti sn di hn khc 260568.429.152 568.429.152

Tng cng ti sn 270 132.467.037.325 115.063.012.788 17.404.024.537

Ti sn ngn hn l 1 yu t quan trng trong hot ng sn xut kinh doanhca Cng ty.Vn bng tin l ti sn ngn hn c tnh thanh khon cao nht. S gia tngvn bng tin lm cho kh nng thanh ton ca Cng ty s tt hn hay c thni tnh thanh khon ca Cng ty trong nm 2010 s tt hn.u t ngn hn l gi tr nhng khon u t c thi hn khng qu 1 nm,

trong nm 2010 Cng ty u t khc nh dng tin nhn ri gi tit kim c khn 3 thng.Cc khon phi thu l gi tr ti sn ca Cng ty b cc n v khc chimdng. Tuy nhin, khng phi lc no cc khon phi thu tng ln l nh gikhng tch cc, Cng ty m rng cc mi quan h kinh t nh thc hin chnhsch bn chu. Do vy, vic ni lng chnh sch bn chu cho cc i l thkhon thu ny s tng ln, v vic tng khon thu trong trng hp ny l iutt yu v nm trong chin lc kinh doanh ca Cng ty v nm trong tm kimsot ca Cng ty.

Hng tn kho l ti sn ngn hn, nm 2010 lng hng tn kho gim do titkim ti sn bo qun v bo m c ngun cung cp hp l nhm gip chohot ng sn xut kinh doanh ca Cng ty c tin hnh bnh thng th cnh gi l tch cc.Ti sn di hn l yu t quan trng v quyt nh chin lc kinh doanh caCng ty trong di hn. Do vy, khi c s gia tng v gi tr ti sn di hnchng t quy m sn xut kinh doanh v u t ca Cng ty m rng - u tvo cng ty con.Bng 3.3. Bng tnh hnh kt cu v bin ng ti snn v tnh: VN

Ti sn M S 2010 2009CHNH LCHMc %

A.Ti sn ngn hn 100 60.384.923.524 53.727.588.597 6.657.334.927 11



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2

I.Tin 110

13.330.731.673 7.453.644.950 5.877.086.723 179

1.Tin 111

11.830.731.673 7.453.644.950 4.377.086.720 15

92.Cc khon tngng tin 112

1.500.000.000 1.500.000.000

II.Cc khon u tti chnh ngn hn 120

1.450.000.000 1.450.000.000

1.u t ngn hn. 1211.450.000.000 1.450.000.000

III.Cc khon phithu ngn hn 130

24.262.285.755 18.592.023.202 5.670.262.553 130

1.Phi thu khchhng 131

17.041.304.239 11.645.414.324 5.395.889.915 146

2.Tr trc cho ngibn 132

951.615 3.038.301.692 -3.037.350.077

5.Cc khon phithu khc 135

7.660.295.491 4.197.783.987 3.462.511.504 182

6.D phng cckhon phi thu khi 139

-440.265.590 -289.476.802 -150.788.789 152

IV.Hng tn kho 140 19.441.374.588 26.337.754.897 -6.896.380.309 74

1.Hng tn kho 14121.412.068.294 30.816.199.879 -9.404.131.585 69

2.D phng gimgi hng tn kho 149

-1.970.693.706 -4.478.444.982 2.507.751.277 44

V.Ti sn ngn hnkhc 150

1.900.531.509 1.344.165.549 556.365.960 141

1.Chi ph tr trcngn hn 151

92.275.823 106.128.102 -13.852.279 87

2.Thu GTGT ckhu tr 152 24.001.917 -24.001.917

3.Thu v cckhon khc phi thuNh nc 154

7.164.406 8.801.867 -1.637.461 81

4.Ti sn ngn hnkhc 158

1.801.091.281 1.205.233.665 595.857.616 149

B.Ti sn di hn 200

72.082.113.801 61.335.424.191 10.746.689.610 118

I.Cc khon phi thudi hn 210

II.Ti sn c nh 22043.481.534.649 39.813.624.640 3.667.910.009 10



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9

1.Ti sn c nhhu hnh 221

9.718.154.168 7.526.141.605 2.192.012.563 129

-Nguyn gi 222

13.961.871.403 11.136.390.800 2.825.480.603 12

5

-Gi tr hao mn lyk 223

-4.243.717.235 3.610.249.195 -7.853.966.430 -118

2.Ti sn c nhthu ti chnh 2243.Ti sn c nhv hnh 227

31.638.312.126 32.057.642.126 -419.330.000 99

-Nguyn gi 228

31.638.312.126 32.057.642.126 -419.330.000 99

-Gi tr hao mn lyk 229

4.Chi ph xy dngc bn d dang 230

2.125.068.355 229.840.909 1.895.227.446 925

III.Bt ng snu t 240

2.763.750.000 3.300.849.551 -537.099.551 84

-Nguyn gi 2412.763.750.000 3.300.849.551 -537.099.551 84

-Gi tr hao mn ly

k 242IV.Cc khon u tti chnh di hn 250

25.268.400.000 18.220.950.000 7.047.450.000 139

1.u t vo cng tycon 251

21.228.000.000 14.956.800.000 6.271.200.000 142

2.u t vo cng tylin kt, lin doanh 252

3.u t di hn khc 258

4.040.400.000 3.264.150.000 776.250.000 124

V.Ti sn di hnkhc 260

568.429.152 568.429.152

1.Chi ph tr trcdi hn 261

568.429.152 53.727.588.597 568.429.152

TNG CNG TISN 270

438.757.578.268384.539.675.534

17.404.024.537 115

NX: i vi phn ti sn, ch yu l ti sn di hn tng 18% tng ng vi

21.493.379.220 ng. Nguyn nhn ch yu tng l do:- Ti sn c nh tng 9%, tng ng vi 7.335.820.017 ng, trong chyu tng ti sn c nh hu hnh l 29%, tng ng tng 4.384.025.126



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ng. Mc tng ny ch yu do tng nh ca vt kin trc, mua sm mymc thit b, phng tin vn ti.- Bt ng sn u t gim 16%, tng ng 1.074.199.101 ng.- Ti sn ngn hn tng 12%, tng ng tng 13.314.669.854 ng, ch yu ltng tin ( tng 79%, tng ng tng 11.754.173.446 ng, trong ch yu

tng tin gi ngn hng l 57,8% tng ng 8.544.300.727 ng, iu nycho thy kh nng thanh ton tc thi ca Cng ty kh tt ) v cc khon phithu ngn hn ( tng 30%, tng ng 11.340.525.106 ng ).



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Bng 3.4. Bng tnh hnh kt cu v bin ng ti snn v tnh: VN

Ti snMS 2010 2009

T trng CHNH LCH2010 2009 Mc %

A.Ti sn ngnhn 100 120,769,847,048 107,455,177,194 45.58 46.69 13,314,669,854 12

I.Tin 11026,661,46

3,34614,907,28

9,90010.06 6.48

11,754,173,446 79

1.Tin 11123,661,46

3,34614,907,28

9,900 8.93 6.488,754,17

3,446 592.Cc khontng ngtin 112

3,000,000,000 1.13 -

3,000,000,000

II.Cc khonu t tichnh ngnhn 120

2,900,000,000 - 1.09 -

2,900,000,000

1.u t ngnhn. 121

2,900,000,000 1.09 -

2,900,000,000

III.Cc khonphi thungn hn 130

48,524,571,509

37,184,046,403

18.32

16.16

11,340,525,106 30

1.Phi thukhch hng 131

34,082,608,478

23,290,828,648

12.86

10.12

10,791,779,830 46

2.Tr trc chongi bn 132

1,903,230

6,076,603,384 0.00 2.64

(6,074,700,154)

0

5.Cc khonphi thu khc 135

15,320,590,981

8,395,567,974 5.78 3.65

6,925,023,007 82

6.D phngcc khonphi thu kh

i 139

(880,53

1,180)

(578,95

3,603)

(0.33

)

(0.25

)

(301,57

7,577)

52

IV.Hng tnkho 140

38,882,749,176

52,675,509,793

14.68

22.89

(13,792,760,617)

74

1.Hng tnkho 141

42,824,136,587

61,632,399,757

16.16

26.78

(18,808,263,170)

69

2.D phnggim gihng tn kho 149

(3,941,387,411)

(8,956,889,964)

(1.49)

(3.89)

5,015,502,553 44

V.Ti snngn hnkhc 150

3,801,063,017

2,688,331,098 1.43 1.17

1,112,731,919 41



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1.Chi ph trtrc ngnhn 151

184,551,645

212,256,203 0.07 0.09

(27,704,558)

87

2.Thu GTGTc khu tr 152

48,003,833 - 0.02

(48,003,833)

-

3.Thu vcc khonkhc phi thuNh nc 154

14,328,811

17,603,733 0.01 0.01

(3,274,922)

81

4.Ti snngn hnkhc 158

3,602,182,561

2,410,467,329 1.36 1.05

1,191,715,232 49

B.Ti sn dihn 200

144,164,227,601

122,670,848,381

54.42

53.31

21,493,379,220 18

I.Cc khonphi thu dihn 210 - - -

II.Ti sn cnh 220

86,963,069,297

79,627,249,280

32.82

34.60

7,335,820,017 09

1.Ti sn cnh huhnh 221

19,436,308,336

15,052,283,210 7.34 6.54

4,384,025,126 29

-Nguyn gi 22227,923,74

2,80522,272,78

1,60010.54 9.68

5,650,961,205 25

-Gi tr haomn ly k 223

(8,487,434,469)

(7,220,498,390)

(3.20)

(3.14)

(1,266,936,079)

18

2.Ti sn cnh thuti chnh 224

- - - - -

3.Ti sn c

nh vhnh 227 63,276,624,252 64,115,284,252 23.88 27.86 (838,660,000) 99

-Nguyn gi 22863,276,62

4,25264,115,28

4,25223.88

27.86

(838,660,000)

99


- - - - -

4.Chi phxy dng cbn d dang 230

4,250,136,709

459,681,818 1.60 0.20

3,790,454,891 25

III.Bt ngsn u t 240

5,527,500,000

6,601,699,101 2.09 2.87

(1,074,199,101)

84

-Nguyn gi 241 5,527,50 6,601,69 (1,074,199



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Chuyn Phn Tch Bo Co Ti ChnhGVHD: PGS-TS.Nguyn Minh Tun0,000 9,101 2.09 2.87 ,101) 84


- - - - -

IV.Cc khonu t ti

chnh dihn 250 50,536,800,000 36,441,900,000 19.08 15.84 14,094,900,000 39

1.u t vochng khon 251

42,456,000,000

29,913,600,000

16.03

13.00

12,542,400,000 42

2.u t dihn khc 258

8,080,800,000

6,528,300,000 3.05 2.84

1,552,500,000 24

V.Ti sn dihn khc 260

1,136,858,304 - 0.43 -

1,136,858,304

1.Chi ph trtrc di hn 261

1,136,858,304 - 0.43 -

1,136,858,304

Tng cng tisn 270

264,934,074,649

230,126,025,575

100.00

100.00

34,808,049,074 15

i vi phn ti sn, ti sn ngn hn c xu hng gim t 46,69% vo lcu nm xung cn 45,58% lc cui nm, gim 1,11%, trong hng tn khogim mnh nht t 22,89% xung 14,68%, gim 8,21%. Cc khon mc nhtin, cc khon u t ti chnh ngn hn, cc khon phi thu ngn hn v ti

sn ngn hn khc u tng. Ti sn di hn c xu hng tng nh, t 53,31%lc u k tng ln 54,42% lc cui k, tng 1,11%, trong cc khon u tti chnh di hn tng t 15,84% ln 19,08%, tng 3,24% v ti sn di hnkhc tng 0,43%.Qua bng phn tch trn ta thy tng quy m ti sn nm 2010 l230.126.025.575 ng, nm 2010 l 264.934.074.649 ng, tng34.808.049.074 ng, tc tng 15% so vi nm 2009. hiu r hn tnhhnh bin ng ca ti sn, ta i su vo phn tch cc khon mc:Ti sn ngn hn: Gi tr ca ti sn ngn hn nm 2010 l 107.455.177.194ng, chim t trng 46,69% trn tng ti sn . nm 2010 l 120.769.847.048

ng, chim t trng 45,58% trn tng ti sn, nu so vi nm 2010 th tathy gi tr ti sn ngn hn nm 2010 tng 13.314.669.854 ng, tc tng12%, iu ny cho thy ti sn ngn hn tuy tng v mt s lng nhng gimv mt t trng. thy r s bin ng ca ti sn ngn hn qua 2 nm, tas xem xt tng khon mc c th nh sau:i vi khon mc tin: Xt v quy m chung th tin tng t 6,48% ln10,06%, tc tng 3,58% v mt kt cu. S gia tng vn bng tin lm chokh nng thanh ton ca Cng ty s tt hn hay c th ni tnh thanh khonca Cng ty trong nm 2010 s tt hn.i vi khon mc cc khon phi thu: Cc khon phi thu ngn hn nm 2010

tng so vi nm 2009 v mt kt cu c s lng. Trong nm 2009, cc khonphi thu ngn hn c gi tr 37.184.046.403 ng, chim t trng 16,16%trn tng ti sn. Qua nm 2010, gi tr ca cc



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khon phi thu ngn hn l 48.524.571.509 ng, chim t trng 18,32% trntng ti sn. Qua trn ta thy t trng cc khon phi thu ngn hn tng, yl 1 du hiu khng tt, cho thy Cng ty ang b khch hng chim dngvn, cn phi c k hoch y nhanh qu trnh thu hi cng n hp l hn.Nu phn tch theo chiu ngang, th cc khon phi thu nm 2010 tng

11.340.525.106 ng, tc tng 30%, do Cng ty m rng cc mi quan h kinht nh thc hin chnh sch bn chu. Do vy, vic ni lng chnh sch bnchu cho cc i l th khon thu ny s tng ln, v vic tng khon thu trongtrng hp ny l iu tt yu v nm trong chin lc kinh doanh ca Cng tyv nm trong tm kim sot ca Cng ty.i vi khon mc hng tn kho: Gi tr hng tn kho nm 2010 l52.675.509.793 ng, chim t trng 22,89% trn tng ti sn; nm 2010 l38.882.749.176 ng, chim t trng 14,68% trn tng ti sn. Nu phntch theo chiu ngang, gi tr hng tn kho nm 2010 gim 13.792.760.617ng, tc gim 26%.

i vi khon mc ti sn ngn hn khc: Ti sn ngn hn khc c s binng, ti sn ngn hn khc nm 2010 chim t trng 1,17% trn tng tisn, sang nm 2010 l 1,43% trn tng ti sn. Gi tr ti sn ngn hn khcnm 2010 tng 1.112.731.919 ng, tc tng 41%, chng t Cng ty ang lmn c hiu qu.Ti sn di hn: Ch yu l ti sn c nh. Ti sn c nh nm 2010 l86.963.069.297 ng, c phn tng so vi nm 2010 v mt s lng l7.335.820.017 ng, tc tng 9% nhng gim v mt t trng, t trng nm2010 l 32,82%, tc gim 1,78% so vi nm 2009.Tm li, qua bng phn tch trn ta thy c rng ti sn c nh chim ttrng cao trong kt cu ti sn. Trong nm 2010, ti sn tng ln l do tintng, cc khon u t ti chnh ngn hn v di hn tng, cc khon phi thungn hn tng, ti sn ngn hn v di hn khc tng, ti sn c nh tng.Nhng ti khon c tnh thanh khon cao nh tin tng nhng xt v quy mchung th tin chim t trng hi thp, nhng cha hn l khng tt v n thhin Cng ty khng c 1 lng vn cht khon mc ny; trong khi nhngti sn c tnh thanh khon km nh hng tn kho, tuy c gim nhng vnchim t trng kh cao. Cn i vi cc khon mc phi thu nm2010tng so vinm 2009, chim t trng cao trn tng ti sn. Cng ty tuy c bin php

thu hi n t cc n v cn ng n nhng vn cha t c kt qu cao,v vy Cng ty nn cn a ra 1 s gii php khuyn khch nh Cng ty cchnh sch khuyn mi, gim gi cho n v tr n nhanh, ng hn, t s gip Cng ty bt lng vn ng trong khu thanh ton. Hng tn khochim t trng kh cao, do c im tnh cht hot ng nhp khu caCng ty, t gi USD li bin ng lin tc v c chiu hng gia tng. Nhnchung kt cu ti sn hin nay ca Cng ty cng tm n.3.1.2.Phn tch tnh hnh kt cu v bin ng ngun vn.Bng 3.5. Bng tnh hnh bin ng ngun vnn v tnh: VN

NGUN VN MS 2010 2009 CHNH LCHMC %A.N PHI TR 300 50,625,38 76,810,66 (26,185,275,4 65.9



46/76


9,022 4,463 41) 1

I.N ngn hn 31050,625,38

9,02276,701,79

2,033(26,076,403,0

11) 661.Vay v nngn hn 311

6,810,134,600

10,100,000,000

(3,289,865,400)

67.43

2.Phi tr chongi bn 312 27,167,402,897 53,477,856,945 (26,310,454,048) 50.84.Thu & cckhon phi npNh nc 314

7,395,396,854

5,681,522,867

1,713,873,987

130.2

5.Phi tr chongi lao ng 315

7,732,135,738

5,649,463,874

2,082,671,864

136.9

6.Chi ph phitr 316

224,000,000

165,000,000

59,000,000

135.8

9.Cc khonphi tr, phinp ngn hnkhc 319

1,296,318,933

1,627,948,347

(331,629,414)

79.63

II.N di hn 330-

108,872,430

(108,872,430)

6.D phng trcp mt viclm 336

108,872,430

(108,872,430)

B.VN CH S

HU 400

214,308,68

5,628

153,315,36

1,112

60,993,324,5

16

139.

8I.Vn ch shu 410

209,199,795,985

147,850,097,313

61,349,698,672

141.5

1.Vn u t cach s hu 411

104,063,570,000

90,182,670,000

13,880,900,000

115.4

2.Thng d vnc phn 412

2,572,620,000

2,572,620,000 - 100

4.C phiungn qu 414

(2,206,190,840)

(2,206,190,840)

- 100

7.Qu u t

pht trin 417

3,880,96

1,542

3,880,96

1,542 - 1008.Qu d phngti chnh 418

10,297,150,712

7,343,040,132

2,954,110,580

140.2

10.Li nhun chaphn phi 420

90,591,684,571

46,076,996,479

44,514,688,092

196.6

II.Ngun kinhph v qu khc 430

5,108,889,643

5,465,263,799

(356,374,156)

93.48

1.Qu khen th-ng, phc li 431

5,108,889,643

5,465,263,799

(356,374,156)

93.48

TNG CNGNGUN VN

264,934,074,650

230,126,025,575

34,808,049,075

115.1



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Nhn chung tng ti sn ca Cng ty trong nm 2010 tng 15% tng ngtng 34.808.049.074 ng. Nh vy quy m ti sn ca Cng ty tng so vinm 2009.

Qua bng phn tch trn, ta thy lng tin lu chuyn trong nm 2010tng mnh mc d lng tin thun t hot ng u t gim mnh so vi 2009,

v vy Cng ty cn phi quan tm dng tin t hot ng u t to ra linhun nhiu hn, cng c them mc lu chuyn tin t ngy cng tngtrong Cng ty.i vi phn ngun vn, ch yu vn ch s hu tng 39,78%, tng ng tng60.993.324.516 ng. Trong :Vn ch s hu tng 41,49%, tng ng 61.349.698.672 ng, ch yu l dotng vn gp u t ca ch s hu tng 15,39% tng ng 13.880.900.000ng.Ngun kinh ph v qu khc gim 6,52%, tng ng gim 356.374.156 ng,ch yu l gim qu khen thng.

Bng 3.6. Bng tnh hnh kt cu v bin ng ngun vnn v tnh: VN

NGUN VNMS 2010 2009

T trng CHNH LCH2010 2009 MC

A.N PHI TR 30050,625,38

9,02276,810,66

4,463 19.1133.38

(26,185,275,441)

I.N ngn hn 31050,625,38

9,02276,701,79

2,033 19.1133.33

(26,076,403,011)

1.Vay v nngn hn 311

6,810,134,600

10,100,000,000 2.57 4.39

(3,289,865,400)

2.Phi tr chongi bn 312

27,167,402,897

53,477,856,945 10.25

23.24

(26,310,454,048)

4.Thu & cckhon phi np

Nh nc 314

7,395,39

6,854

5,681,52

2,867 2.79 2.47

1,713,87

3,9875.Phi tr chongi lao ng 315

7,732,135,738

5,649,463,874 2.92 2.45

2,082,671,864

6.Chi ph phitr 316

224,000,000

165,000,000 0.08 0.07

59,000,000

9.Cc khonphi tr, phinp ngn hnkhc 319

1,296,318,933

1,627,948,347 0.49 0.71

(331,629,414)

II.N di hn 330

-

108,87

2,430 - 0.05

(108,87

2,430)6.D phng trcp mt vic 336

108,872,430 - 0.05

(108,872,430)



48/76


lm

B.Vn ch s hu 400214,308,68

5,628153,315,36

1,112 80.8966.62

60,993,324,516

I.Vn ch shu 410 209,199,795,985 147,850,097,313 78.96 64.25 61,349,698,672

1.Vn u tca ch s hu 411

104,063,570,000

90,182,670,000 39.28

39.19

13,880,900,000

2.Thng d vnc phn 412

2,572,620,000

2,572,620,000 0.97 1.12 -

4.C phiungn qu 414

(2,206,190,840)

(2,206,190,840)

(0.83)

(0.96)

-

7.Qu u tpht trin 417

3,880,961,542

3,880,961,542 1.46 1.69 -

8.Qu dphng tichnh 418

10,297,150,712

7,343,040,132 3.89 3.19

2,954,110,580

10.Li nhuncha phn phi 420

90,591,684,571

46,076,996,479 34.19

20.02

44,514,688,092

II.Ngun kinh

ph v qukhc 430 5,108,889,643 5,465,263,799 1.93 2.37 (356,374,156)1.Qu khen th-ng, phc li 431

5,108,889,643

5,465,263,799 1.93 2.37

(356,374,156)

Tng cng ngunvn

264,934,074,650

230,126,025,575

100.00

100.00

34,808,049,075

i vi phn ngun vn, vn ch s hu c xu hng tng mnh, t 66,62% tngln 80,89%, tng 14,27% do vn u t ca ch s hu tng 0,09%, qu d

phng ti chnh tng 0,7% v li nhun cha phn phi tng 14,17%. N phi trc xu hng gim mnh, t 33,38% xung cn 19,11%, gim 14,27%, trong nngn hn gim mnh t 33,33% xung 19,11%, gim 14,22% do vay v nngn hn gim 1,82%, phi tr cho ngi bn gim 12,99%, cc khon phi trphi np khc gim 0,22%.Phn tch c cu ngun vn phn nh vic Cng ty s dng cc ngun vnkhc nhau vi mt t l no ca mi ngun ti tr cho tng s ti sn.Ngun vn ch s hu chim t trng cao trong tng s ngun vn chng tCng ty c kh nng t m bo v mt ti chnh v mc c lpca Cng ty i vi cc ch n. Theo bng phn tch c cu ngun vn trong

nm 2010 th c 100 ng ti sn c ti tr t n phi tr l 33,38 ng,trong n ngn hn l 33,33 ng, n di hn l 0,05 ng v t ngun vnch s hu l 66,62 ng. Nm 2010, c 100 ng ti sn th c ti tr t n



49/76


phi tr l 19,11 ng, gim 14,27 ng so vi nm 2009, trong n ngnhn l 19,11 ng, gim 14,22 ng so vi nm 2009, n di hn gim ht 0,05ng v c ti tr t ngun vn ch s hu l 80,89 ng, tng 14,27 ngso vi nm 2009. Nh vy c cu ngun vn qua 2 nm 2010 v 2010 c s binng nhiu. C th l tng ngun vn nm 2010 so vi nm 2010 tng

34.808.049.075 ng, tc tng 15,13%.Tng n phi tr nm 2010 l 76.810.664.463 ng, chim t trng 33,38%trong tng ngun vn. Sang nm 2010, tng n phi tr l 50.625.389.022ng, t trng l 19,11%. Nu tnh chnh lch th n phi tr nm 2010 gim26.185.275.441 ng hay gim 34,09% so vi nm 2009, trong s binng ca tng khon mc nh sau: n ngn hn gim 26.076.403.011 nghay gim 34%, do vay v n ngn hn gim 3.289.865.400 ng, gim 32,57%v phi tr cho ngi bn gim 26.310.454.048 ng, gim 49,2%. Trong khi, thu v cc khon phi np cho Nh nc tng 1.713.873.987 ng, tctng 30,17% v khon phi tr cho ngi lao ng tng 2.082.671.864 ng,

tc tng 36,86%. N di hn n hn tr c x l ht trong nm 2010,chng t vic sn xut kinh doanh ca Cng ty ang c chiu hng tt. Trongnm 2010, ngun vn ch s hu tng 60.993.324.516 ng, hay tng39,78%. Xt v t trng th nm 2010 chim

66,62%, nm 2010 l 80,89%. Ta thy ngun vn ch s hu tng c 2 mt vs lng v kt cu, cho thy hot ng kinh doanh ca Cng ty ang tinchuyn theo chiu hng tt, kh nng thanh ton ca Cng ty tt. hiu rthm v c cu ca ngun vn ch s hu, ta i su vo phn tch cckhon mc:Vn u t ca ch s hu tng 15,39%, chng t Cng ty c vn trangtri chi ph phc v cho hot ng kinh doanh. Qu d phng ti chnh nm2010 chim t trng 3,19% trong tng ngun vn v qua nm 2010 chim ttrng 3,89%, tng 0,7%, cho thy Cng ty ang hot ng kinh doanh kh tt,tnh hnh trch lp, b sung lm gia tng cc ngun qu m bo chohot ng kinh doanh c tin trin tt trong tng lai.Nhn vo bng kt cu ngun vn ca Cng ty ta nhn thy kh n nh,tc tng ca ngun vn ch s hu nhanh hn tc tng ca n phi tr,s phn b v s dng ngun vn hp l. y l nhng bin ng tt, chng

t Cng ty ang hot ng c hiu qu, ngun vn p ng cho mi hotng kinh doanh, do Cng ty c kh nng huy ng vn. Trong tng lai Cngty nn xy dng thm nhiu knh huy ng vn khc phc v tt nht choqu trnh hot ng kinh doanh.Bng 3.7.Bng tng hp bo co lu chuyn tin t t hot ng sn xut kinh doanhnm 2010 so vi nm 2009n v tnh: VN

CH TIUMS 2010 2009

T trng CHNH LCH2010 2009 MC

I.Lu chuyn thot ng kinhdoanh



50/76


Li nhun trcthu 01

78,568,369,456

64,105,985,276

294.69

430.03

14,462,384,180

iu chnh chocc khon - --Khu hao ti

sn c nh 02

2,727,56

7,748

2,770,70

0,785 10.23

1

8.59

(43,13

3,037)

-Cc khon dphng 03

(4,713,924,976)

1,203,575,650

(17.68)

8.07

(5,917,50,626)

-Li, l chnhlch t gi hioi cha thchin 04

1,368,770,247 9.18

(1,368,77,247)

-Li, l t hotng u t 05

(10,667,034,475)

(16,240,179,985)

(40.01)

(108.94)

5,573,145,510

-Chi ph li vay 06698,08

0,000 2.62 -698,08

0,000Li nhun thot ng kinhdoanh trc thayi vn lung 08

66,613,057,753

53,208,851,973

249.85

356.93

13,404,205,780

-Tng, gim cckhon phi thu 09 (12,782,539,160) 497,193,895

(

47.94) 3.34 (13,279,733,055)

-Tng, gimhng tn kho 10

18,808,263,170

(15,303,292,001)

70.54

(102.66)

34,111,555,171

-Tng, gim cckhon phi tr 11

(24,810,198,138)

(23,223,225,854)

(93.06)

(155.78)

(1,586,97,284)

-Tng, gim chi

ph tr trc 12

(1,109,15

3,746)

98,3

11,916

(4.16

)

0.66

(1,207,465

,662)-Tin li vay tr 13

(698,080,000)

(2.62)

-

(698,080,000)

-Thu thu nhpdoanh nghip np 14

(14,748,585,432)

(16,583,917,582)

(55.32)

(111.25)

1,835,332,150

-Tin thu khct hot ngkinh doanh 15

3,286,132,000 12.33 -

3,286,132,000

-Tin chi khccho hot ngkinh doanh 16

(3,863,525,425)

(2,698,506,598)

(14.49)

(18.10)

(1,165,01,827)



51/76


Lu chuyn tinthun t hotng kinhdoanh 20

30,695,371,022

(4,004,584,251)

115.13

(26.86)

34,699,955,273

II.Lu chuyn

tin t hotng u t - --Tin chi mua sm, xydng TSC vcc ti sn dihn khc 21

(9,507,619,194)

(6,833,150,604)

(35.66)

(45.84)

(2,674,46,590)

-Tin thu tthanh l, nhngbn TSC v cc

ti sn di hnkhc 22

392,945,715

2,066,589,604 1.47

13.86

(1,673,643,889)

-Tin chi chovay, mua cccng c n can v khc 23

(2,900,000,000)

(10.88)

-

(2,900,00,000)

-Tin chi u t,gp vn von v khc 25

(15,488,500,000)

(301,500,000)

(58.09)

(2.02)

(15,187,00,000)

-Tin thu hiu t gp vnvo n vkhc 26

1,393,600,000 5.23 -

1,393,600,000

-Tin thu li chovay, c tc vli nhun cchia 27

11,695,321,303

15,201,495,896 43.87

101.97

(3,506,17,593)

Lu chuyn tinthun t hot

ng u t 30

(14,414,25

2,176)

10,133,43

4,896

(54.06

)

6

7.98

(24,547,687

,072)III.Lu chuyntin t hotng ti chnh - --Tin chi trgp vn cho ccch s hu,mua li cphiu ca DN pht hnh 32

-

(2,206,190,840)

(14.80)

2,206,190,840

-Tin vay ngnhn, di hnnhn c 33

7,810,134,600

10,100,000,000 29.29

67.75

(2,289,865,400)



52/76


-Tin chi tr ngc vay 34

(12,337,080,000)

(46.27)

-

(12,337,08,000)

-C tc, linhun tr

cho ch s hu 36

(13,432,07

4,000)

(9

0.10)

13,432,07

4,000Lu chuyn tinthun t hotng ti chnh 40

(4,526,945,400)

(5,538,264,840)

(16.98)

(37.15)

1,011,319,440

Lu chuyn tinthun trong k 50

11,754,173,446

590,585,805 44.09 3.96

11,163,587,641

-Tin v tngng tin uk 60

14,907,289,900

14,316,704,095 55.91

96.04

590,585,805

Tin v tngng tin tncui k 70

26,661,463,346

14,907,289,900

100.00

100.00

11,754,173,446

Nhn vo bng phn tch trn ta thy lu chuyn tin thun t hot ng snxut kinh doanh nm 2010 tng 34.699.955.273 ng. Nguyn nhn l dohiu qu sn xut kinh doanh ngy cng tng, cng ty m rng quy m snxut cng nh cht lng sn phm v cng tc qun l chi ph ngy cng tt,chnh v iu ny lm cho tng doanh thu bn hng v cung cp dch vngy cng tng, sn phm c tiu th nhiu hn. Cng ty nn pht huy khnng ny.Lu chuyn tin thun t hot ng u t nm 2010 yu, gim24.547.687.072 ng hay gim 42,2% so vi nm 2009, cho thy trong nm2010 cng ty u t vo ti sn c nh v ti sn di hn khc, v trongnm 2010 Cng ty thu c s tin t thanh l nhng bn ti sn l392.945.715 ng, gim 1.673.643.889 ng hay gim 90,14%.Lu chuyn tin thun t hot ng ti chnh ca Cng ty trong c 2 nm cnyu, Cng ty u phi chi nhiu hn thu, c th gi tr tin thun t hotng ti chnh nm 2010 l -5.538.264.840 ng, nm 2010 l-4.526.945.400 ng.

Bng 3.8. Bng tnh hnh bin ng kt qu kinh doanhn v tnh: VN

2010 2009 Chnh lchDoanh thu thunvbn hng v

dch v

313.940.197.355 300.091.237.896 13.848.959.459

Gi vn hng bn 180.319.041.435 191.058.348.448 ( 10.739.307.013)



53/76


CP bn hng vCP qun l DN

65.719.820.939 55.548.171.389 10.171.649.550

Li nhun t hotng kinhdoanh

67.901.334.981 53.484.718.059 14.416.616.922

Li nhun t hotng ti chnh 7.506.387.290 10.595.246.897 ( 3.088.859.607 )

Li nhun t hotng khc

3.160.647.185 26.020.320 3.134.626.865

Bng 3.9. Bng tnh hnh bin ng v kt cu kt qu kinh doanhn v tnh: VN

CH TIUMS 2010 2009

T trng CHNH LCH2010

2009 MC %

1.Doanh thubn hng vcung cp dchv 01

328,423,658,394

317,597,023,373

10,826,635,021

14

2.Cc khongim trdoanh thu 02

14,483,461,039

17,505,785,477

(3,022,324,438)

83

3.Doanh thuthun v bn

hng v dchv 10 313,940,197,355 300,091,237,896 95.33 94.23 13,848,959,459 164.Gi vnhng bn 11

180,319,041,135

191,058,348,448

(10,739,307,313)

97

5.Li nhungp v bnhng v dchv 20

133,621,156,220

109,032,889,448

24,588,266,772

15

6.Doanh thuhot ng ti

chnh 21

11,695,32

1,303

16,292,80

2,684 3.55 5.12

(4,597,481,3

81)

7

87.Chi ph tichnh 22

4,188,934,013

5,697,555,787

(1,508,621,774)

72

-Trong : Chiph li vay 23

698,080,000

698,080,000

8.Chi ph bnhng 24

39,217,378,963

32,986,947,340

6,230,431,623

18

9.Chi phqun l doanhnghip 25

26,502,441,976

22,561,224,049

3,941,217,927

14

10.Li nhunthun t hotng kinh 30

75,407,722,571

64,079,964,956

11,327,757,615

16



54/76


doanh11.Thu nhpkhc 31

3,679,077,751

2,098,641,921 1.12 0.66

1,580,435,830

13

12.Chi phkhc 32

518,430,530

2,072,621,601

(1,554,191,071)

21

13.Li nhunkhc 40 3,160,647,221 26,020,320 3,134,626,901 1414.Tng linhun k tontrc thu 50

78,568,369,792

64,105,985,276

14,462,384,516

15

15.Chi phthu TNDNhin hnh 51

17,202,373,529

14,209,471,554

2,992,901,975

10

17.Li nhunsau thuTNDN 60

61,365,996,263

49,896,513,722

11,469,482,541

19

Li nhun vbn hng vdch v

67,901,335,281

53,484,718,059

86.42

83.43

14,416,617,222

19

Li nhun thot ng tichnh

7,506,387,290

10,595,246,897 9.55

16.53

(3,088,859,607)

74

Li nhun khc 3,160,647,221 26,020,320 4.02 0.04 3,134,626,901 17

Qua bng phn tch trn ta thy doanh thu bn hng v cung cp dch v nm2010 l 317.597.023.373 ng, doanh thu thun l 300.091.237.896 ng,t c 94,49%. Tng doanh thu bn hng v cung cp dch v nm 2010 l328.423.658.394 ng, tng 10.826.635.021 ng, tng 3,41% so vi nm2009, trong doanh thu thun t c 313.940.197.355 ng, t c95,59%.nh gi mt cch tng qut bo co kt qu hot ng kinh doanh ca Cng

ty gip ta khng nh rng tnh hnh kinh doanh l kh quan. Tc tngli nhun l kh tt ( tng 22,56%, tng ng tng 14.462.384.516 ng ). Nhnt kt cu doanh thu ta thy doanh thu bn hng tng c v kt cu ( 1,1% )v tng 4,61% nu phn tch theo chiu ngang. Cn doanh thu ti chnh ligim.

PHN TCH KH NNG THANH TON3.2. H s v kh nng thanh tonPhn tch kh nng thanh ton l nh gi tnh hp l v s bin ng cckhon phi thu, phi tr, tm ra nguyn nhn dn n s tr tr trong thanh

ton nhm gip Cng ty lm ch tnh hnh ti chnh m bo pht trin caCng ty.3.2.1. Phn tch cc khon phi thu:



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Phn tch cc khon phi thu l qu trnh so snh tng hp cc khon n phithu vi tng ngun vn ca Cng ty, sau so snh cc khon mc cui k vu k, t nh gi nhng nh hng n tnh hnh ti chnh.Bng 3.10.BNG PHN TCH CC KHON PHI THU

n v tnh: VN

CC KHONPHI THU

MS 2010 2009

T trng CHNH LCH2010

2009 MC %

III.Cc khonphi thungn hn 130

48,524,571,509

37,184,046,403

18.32

16.16

11,340,525,106

130.50

1.Phi thukhch hng 131

34,082,608,478

23,290,828,648

12.86

10.12

10,791,779,830

146.33

2.Tr trccho ngi bn 132

1,903,230

6,076,603,384 0.00 2.64

(6,074,700,154)

0.03

5.Cc khonphi thukhc 135

15,320,590,981

8,395,567,974 5.78 3.65

6,925,023,007

182.48

6.D phngcc khonphi thu khi 139

(880,531,180)

(578,953,603)

(0.33)

(0.25)

(301,577,577)

152.09

V.Ti snngn hnkhc 150

198,880,456

229,859,936 0.08 0.10

(30,979,480)

86.52

1.Chi phtr trcngn hn 151

184,551,645

212,256,203 0.07 0.09

(27,704,558)

86.95

3.Thu vcc khonkhc phithu Nh nc 154

14,328,811

17,603,733 0.01 0.01

(3,274,922)

81.40

TNG CNG48,723,4

51,96537,413,9

06,33918.39

16.26

11,309,545,626

130.23

Da vo bng trn ta thy, nm 2010 cc khon phi thu tng 11.309.545.626ng, tng ng 30,23% so vi nm 2009, ch yu do trong nm Cng ty tng c-ng m rng cc mi quan h kinh t, m rng th trng lm cho khon phithu khch hng tng 10.791.779.830 ng, tc tng 46,33%. Ngoi ra, cn cs gia tng ca cc khon: cc khon phi thu khc tng 6.925.023.007 ng,tng ng tng 82,48% so vi nm 2009.

Nu kt hp vi phn tch theo chiu dc, ta thy trong nm 2010 t trng cckhon phi thu chim 16,16% trong tng ti sn ca Cng ty, nm 2010 ttrng cc khon phi thu tng ln chim 18,32% trong tng ti sn ca Cng



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ty. Kt qu phn tch chng ta nhn thy v mt gi tr cc khon phi thuc chiu hng tng, v t trng cc khon phi thu trn tng ti sn cng tng.iu ny chng t Cng ty ang tng cng tm kim i tc, m rng th tr-ng. Nhng Cng ty phi c gng trong vic thu hi n gim lng vn b ccn v khc chim dng, gp vn s dng vn hiu qu hn.

T , ta lp bng t s cc khon phi thu.Bng 3.11.BNG PHN TCH CC KHON PHI THUn v tnh: VN

CH TIU 2010 2009T trng CHNH LCH2010 2009 MC %

Tng cc khonphi thu

48,723,451,965

37,413,906,339

18.39

16.26

11,309,545,626

130.23

Tng ti snngn hn

120,769,847,048

107,455,177,194

45.58

46.69

13,314,669,854

112.39

Tng cc khonphi tr

50,625,389,022

76,810,664,463

19.11

33.38

(26,185,275,441)

65.91

T l khonphi thu / Tisn ngn hn

7,395,396,854

5,681,522,867

40.34

34.82

1,713,873,987

130.17

T l khon

phi thu / Khonphi tr 7,732,135,738 5,649,463,874 96.24 48.71 2,082,671,864 136.86

Khon phi thu trong nm 2010 so vi nm 2010 tng 11.309.545.626ng, tc tng 30,23%, khon phi thu trong nm 2010 so vi ti sn lu ngtng 30,17%, so vi khon phi tr tng 36,86%. Do tc tng ca cc khonphi thu nhanh hn tc tng ca ti sn ngn hn v khon phi tr. Nhvy, kt qu phn tch cho thy t l cc khon phi thu trn khon phi trc chiu hng tng, chng t Cng ty ang m rng th trng v tm kimthm khch hng, nhng phi c gng trong vic thu hi n nhanh chng -

a vo vn kinh doanh. Xt v t l khon phi thu trn ti sn ngn hn cngc xu hng tng, do trong nhng nm k tip, Cng ty cn c nhng binphp tch cc hn thu hi cng n, ch yu l cc khon n t khch hng.y l nhng khon mc lun chim t trng cao trong tng khon phi thuca Cng ty.3.2.2.Phn tch cc khon phi tr.Phn tch cc khon phi tr l qu trnh so snh tng s cc khon n phitr vi tng ngun vn ca Cng ty, sau so snh cc khon mc cui k vu k, t nh gi nhng nh hng n tnh hnh ti chnh.



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Bng 3.12.BNG PHN TCH CC KHON PHI TRn v tnh: VN

CC KHON

PHI TR

M

S 2010 2009

T trng CHNH LCH201

0 2009 MC %

I.N ngnhn

310

50,625,389,022

76,701,792,033

19.11

33.33

(26,076,403,011)

66.003

1.Vay v nngn hn

311

6,810,134,600

10,100,000,000 2.57 4.39

(3,289,865,400)

67.427

2.Phi trcho ngi bn

312

27,167,402,897

53,477,856,945

10.25

23.24

(26,310,454,048)

50.801

4.Thu &cc khonphi npNh nc

314

7,395,396,854

5,681,522,867 2.79 2.47

1,713,873,987

130.17

5.Phi trcho ngi laong

315

7,732,135,738

5,649,463,874 2.92 2.45

2,082,671,864

136.86

6.Chi phphi tr

316

224,000,000

165,000,000 0.08 0.07

59,000,000

135.76

9.Cc khon

phi tr,phi npngn hnkhc

319

1,296,318,933

1,627,948,347 0.49 0.71

(331,629,414)

79.629

TNG CNG50,625,3

89,02276,701,7

92,03319.11

33.33

(26,076,403,011)

66.00

Qua phn tch cc khon phi tr bng trn ta thy nm 2010 cc khonphi tr gim 26.076.403.011 ng, tc gim 34%, nguyn nhn ch yu l

do gim khon mc phi tr cho ngi bn, tng ng gim l 32,57%. Ngoi ra,cn do gim khon vay v n ngn hn, cc khon phi tr phi np ngn hnkhc.

Nh vy, qua phn tch chng ta thy c khon phi tr c xu hnggim, ch yu l do Cng ty tuy cng m rng kinh doanh nhng lng vn t cca Cng ty p ng m bo cho hot ng kinh doanh din rabnh thng, nn Cng ty khng cn phi tng cng vay vn

hoc chim dng vn ca ngi khc, hn ch ri ro trong kinh doanh. c c s hn, chng ta phn tch t l khon phi tr theo bng s liu sau:

Bng 3.13.BNG PHN TCH T L KHON PHI TR TRN TN

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