Giải pháp giảm thất thu tiền nước tại công ty kinh doanh nước sạch hà nội

''ii LV.ThS DHKTQD WlUdXG BAI HOC KIMI TE QUOC DM [Hi ®s DANG THU HAI DAI HOC KINH T^QUOCDAN TRUNC TAM' THONG TIN THU VIEN » _r_ GIAI PHAP GIAM THAT THU TIEN NlfflC TA■ I CONG TY KINH DOANH NlfflC SACH HA NO■ I ■ Chuyen nganh: Quan tri Kinh doanh Thuang mai LUAN VAN THAC Sf QUAN TR KINH DOANH I Ngu’di htfdng dan khoa hoc: PGS TS PHAN TO UYEN ihs Hu JW1 - 2008 MUC LUC • • Trang Danh muc cac chir viet tat Danh muc bang, bieu PHAN MO DAU ChuroTig 1: Nhung van de co ban ve that thu tien nude tai cac Cong ty kinh doanh nude sach 1.1 That thu tien nude doi vdi hoat dong kinh doanh cua cac Cong ty kinh doanh nude sach 1.1.1 Vai tro cua nude sach doi vdi cuoc song ngudi va hoat dong san xuat kinh doanh 1.1.2 Nguyen tac va phuong phap xac dinh gia tieu thu nude sach tai cac Cong ty kinh doanh nude sach 1.1.3 Anh hudng cua that thu tien nude doi vdi hoat dong cua cac Cong ty kinh doanh nude sach 1.2 Cac hinh thuc that thu tien nude d cac Cong ty kinh doanh nude sach 1.2.1 Khai niem that thu tien nude 1.2.2 Cac hinh thuc that thu tien nude 12 1.3 Cac nhan td anh hudng tdi viec that thu tien nude tai cac Cong ty kinh doanh nude sach 1.3.1 Cac nhan to anh hudng thuoc ve yeu td ky 17 17 thuat 1.3.2 Cac nhan td anh huong thuoc ve phia khach hang su dung 1.3.3 Cac yeu td khac Churo'ng 2: Thuc trang that thu tien nude tai Cong ty kinh 19 21 24 doanh nude sach Ha noi 2.1 Khai quat ve Cong ty kinh doanh nude sach Ha noi 24 2.1.1 Lich su hinh va phat trien 24 2.1.2 Chuc nang, nhiem vu, co cau bo may to chuc 25 2.1.2.1 Chuc nang, nhiem vu 25 2.1.2.2 Co cau bo may td chuc 26 2.1.3 Ket qua hoat dong san xuat kinh doanh cua Cong ty tir nam 2003 den nam 2007 30 2.2 Thuc trang that thu tien nude tai Cong ty kinh doanh nude sach Ha noi 39 2.2.1 Nhung yeu to anh hudng tdi viec that thu tien nude tai Cdng ty kinh doanh nude sach Ha noi 39 2.2.2 Tinh hinh that thu tien nude tai Cdng ty kinh doanh nude sach Ha noi va tai cac Xi nghiep kinh doanh nude sach 57 2.2.2.1 Tinh hinh that thu tien nude tai Cong ty kinh doanh nude sach Ha noi 57 2.2.2.2 Tinh hinh that thu tien nude tai Xi nghiep kinh doanh nude sach Ba Dinh 69 2.2.2.3 Tinh hinh that thu tien nude tai Xi nghiep kinh doanh nude sach Hoan kiem 72 2.2.2.4 Tinh hinh that thu tien nude tai Xi nghiep kinh doanh nude sach Dong Da 76 2.2.2.5 Tinh hinh that thu tien nude tai Xi nghiep kinh doanh nude sach Hai Ba Trung 80 2.2.2.6 Tinh hinh that thu tien nude tai Xi nghiep kinh doanh nude sach Cau Giay 85 2.3 Nhung ket luan danh gia qua nghien cuu that thu tien nude tai Cdng ty kinh doanh nude sach Ha noi 89 2.3.1 Nhung ket qua da dat dune 89 2.3.2 Nhirng han che viec giam that thu t ien nuac cua Cong ty 91 CUu’O’gg 3: Giai pUap giam tUat tUu tinn nuac tni Cong ty kinU dnanU nuac sncU Ha noi 95 3.1 PUuong Uuang pUat trien cua Cong ty kinU dnanU nuac sncU Ha noi nUnng nam tai 95 3.2 Mot so giai pUap cUu yeu giam tUat tUu tinn nuac tni Cong ty kinU dnanU nuac sncU Ha noi 98 3.2.1 Giai pUap giam tUat tUu tinn nuac dn tieu tUu Uap pUap kUong co Una don 98 3.2.2 Giai pUap giam tUat tUu tinn nuac dn tUat tUnat tUuong mni 99 3.2.3 Giai pUap giam tUat tUu tinn nuac dn tUat tUnat 102 3.3 Mot so kien ngUi vai Uy ban nUan dan TUanU pUo Ha noi, Sa Gian tUong cong cUinU Ha noi nUam tUac UiCn co UiCu qua viCc giam tUat tUu tinn nuac tai Cong ty kinU dnanU nuac sncU Ha noi 104 PHAh KET LUAh 107 co Uoc TAI LIEU THAM KHAO PHU LUC DANH MUC CAC CHLT VIET TAT KD Kinh doanh KDNS Kinh doanh nude sach IWA Hoi nude Quoc te DANH MUC BANG BIEU Bieu ’ A •» Bieu 1.1: Bang can bang nude theo tieu chuan cua IWA Trang Bieu 2.1: Ket qua thuc hien cac chi tieu kinh te tai chinh nam 2003 - 2007 31 Bieu 2.2: San luong nude san xuat cua cac don vi Cong ty tu nam 2003 - 2007 37 Bieu 2.3: Cac nha may nude va tram san xuat nuac cue bo cua Cong ty Kinh doanh nuac sach Ha noi 40 Bieu 2.4: Thuc trang khach hang co dong ho nude 47 Bieu 2.5: Tinh hinh thi cdng cap nude vao nha tai Cdng ty KDNS Ha noi tu nam 2003 - 2007 49 Bieu 2.6: Doanh thu tien nude cua Cdng ty KDNS Ha noi tu nam 2003-2007 53 Bieu 2.7: Trinh can bo cdng nhan vien Cdng ty KDNS Ha noi tu nam 2003 - 2007 55 Bieu 2.8: Bang tong hop that thu tien nude tai Cdng ty KDNS Ha noi 58 Bieu 2.9: Thuc trang cac hinh thuc that thu tien nude tai Cdng ty KDNS 60 Bieu 2.10: Bang udc tinh cac hap phan cua nude tieu thu khong hap phap tai Cdng ty KDNS Ha noi A f \ \ Bieu 2.11: Bang udc tinh cac hap phan cua sai so dong ho tai Cdng ty KDNS Ha noi ■> r \ X \ Bieu 2.12: So lieu ve hoat dong cua dong ho nude tai mot so diem khao sat 62 Bieu 2.13 ■ That thu tien nude that thoat co hoc 12 63 65 68 Bien 2.14: Bang tong hop that thu tien nunc tai Xi nghiep KDNS Ba Dinh 69 Bieu 2.15: Thue trang cac hinh thuc that thu tien nude tai Xi nghiep KDNS Ba Dinh 71 Bieu 2.16: Bang tong hup that thu tien nude tai Xi nghiep KDNS Hoan KiSm 73 Bieu 2.17: Thue trang cac hinh thuc that thu tien nude tai Xi nghiep KDNS Hoan Kiem 75 Bieu 2.18: Bang tong hop that thu tien nude tai Xi nghiep KDNS Ddng Da 77 Bieu 2.19: Thue trang cac hinh thuc that thu tien nude tai Xi nghiep KDNS Dong Da 79 Bieu 2.20: Bang tong hop that thu tien nude tai Xi nghiep KDNS Hai Ba Trung 81 Bieu 2.21: Thuc trang cac hinh thuc that thu tien nude tai Xi nghiep KDNS Hai Ba Trung 83 Bieu 2.22: Bang tong hop that thu tien nude tai Xi nghiep KDNS CAu GiSy 86 Bieu 2.23: Thuc trang cac hinh thuc that thu tien nude tai Xi nghiep KDNS Cau Giay 88 Bieu 3.1: Cac chi tieu chu yeu du kien den nam 2020 97 TRtfdW DAI HOC KIVU TE QUOC DAV £3