Figure 2 4 Expense analysis chart of ELEBIKE ,JSC in the period of 2019 – 2021 (Unit Million VND) Source Annual report of Electricity Bicycle Motorbike Joint Stock Company The chart shows that Sales e.
400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 - 2019 2020 Expenses for financial activities General and administrative expenses 2021 Sales expenses Figure 2.1: Expense analysis chart of ELEBIKE.,JSC in the period of 2019 – 2021 (Unit: Million VND) Source: Annual report of Electricity Bicycle Motorbike Joint Stock Company The chart shows that Sales expenses are the cost that accounts for the most in the cost structure of enterprises, and this cost tends to increase over the 3-year period Specifically, in 2020 the daily index decreased by 2% compared to 2019 but then increased by 25% compared to the cost increase in 2021 A good signal in business management is the growth in administrative expenses births in 2021 decreased by 6% compared to the specific increase in 2020 from 19% to 13% In addition, financial expenses in 2021 decreased by 6% compared to 2020, while in 2020 increased by 16% compared to 2019, showing that financial costs are well controlled by enterprises and showing positive signs contribute a part to the profit increase in 2021 as mentioned above 1.1 Analysis of factors affecting the business efficiency of Electricity Bicycle Motorbike Joint Stock Company in the period of 2019 - 2021 2.3.1 Internal factors A very important factor determining the efficiency of production and business is the human factor, this is the most important factor to ensure the success