n S© c! rj !55 \© £ h- Q J! 4iLi •TH id I-J 1U HEJ LU|N VAN TH^C SI KINII TE HANOI-2004 lifeVI BO VA DAO TAO • GIAO DUC • • TIirdVG »ai hoc kinh tC quoc dm OS £□ 89 NGUYEN Td MAI DAI HOC KTQD TRUNGTAM THONG TIN THU VIEN r- GIAI PHAP HOAN THIEN HOAT DONG THANH TOAN TRONG NHAP KHAU HANG HOA CONG TY TNHH DIEN •> _ Ttf LG ELECTRONICS VIET NAM Chuyen nganhr KINH TE THUONG MAI |C M LUAN VAN THAC ST KINH TE • • i I DAIHQC KTQD TRUNG TAM"! S ,9966 thong tin thjvien QjjUifi kiting dan Udioa hots ~ PGS.TS HOANG MINH DUdNG Hd Ndi - 200(i MUC LUC • • Trang Ldi CAM DOAN DANH MUC CAC HINH DANH MUC CAC BANG BIEU DANH MUC CAC BIEU DO phAn m6 DAU CHUONG 1: NHONG VAN DE LY LUAN CHUNG VI? HOAT DONG THANH TOAN _ fS _ A /? \ Z Z A AZ QUOC TE TRONG NHAP KHAU HANG HOA CUA CAC DOANH NGHIEP SAN XUAT KINH DOANH 1.1 Khai niem, vai tro cua toan quoc te hang nhap khau doi vdi hoat dong cua cac doanh nghiep san xuat kinh doanh 1.1.1 Khai niem ve toan quoc te noi chung va toan quoc te hang nhap khau noi rieng cua doanh nghiep san xuat kinh doanh 1.1.2 Vai tro cua toan quoc te hang nhap khau doi vdi hoat dong cua cac doanh nghiep san xuat kinh doanh 1.2 Noi dung hoat dong toan nhap khau hang hoa tai cac doanh nghiep san xuat kinh doanh 1.2.1 Bo churng th toan hang nhap khau 1.2.2 Cac dieu kien toan quoc te hang nhap khau 13 1.2.3 Cac phuong thhc toan hang nhap khau 15 1.2.4 Quan he giao dich vdi cac doi tac toan hang nhap khau32 1.2.5 Hoat dong nghiep vu toan hang nhap khau 34 1.2.6 Cac van de sau toan hang nhap khau 36 1.3 Nhumg nhan to anh hudng den hoat dong toan hang nhap khau .36 1.3.1 Cac nhan to khach quan 36 1.3.2 Cac nhan to chu quan 38 CHUONG 2: THUC TRANG HOAT DONG THANH TOAN TRONG NHAP KhAu HANG HOA CONG TY TNHH DIEN Tl?LG ELECTRONICS VIET NAIM 41 2.1 Cong ty TOHH Dien th LG Electromcs Viet nam va caa hoat ddng kinh doanh nhap khau tai Cong ty 41 2.2 Thuc trang hoat dong toan hang nhap khau d Cong ty TNHH Dien tu LG Electronics Viet nam 49 2.2.1 Cac phuong thurc toan hang nhap khau hien dang duqc su dung tai cong ty LGEVN 49 2.2.2 Moi quan he giao dich vdi cac doi tac hoat dong toan hang nhap khau 62 2.2.3 Nghiep vu hoat dong toan hang nhap khau 71 2.2.4 Giai quyet cac van de sau toan hang nhap khau 75 2.2.5 Ket qua thuc te hoat dong toan nhap khau hang hoa d Cong ty TNHH Dien tu LG Electronics Viet nam 77 2.3 Ket luan ve thuc trang hoat dong toan nhap khau hang hoa d Cong ty TNHH Dien ttr LG Electronics Viet nam 80 2.3.1 Nhung uu diem dat duqc 80 2.3.2 Nhung nhuqc diem ton tai 81 CHl/ONG 3: GIAI PHAP HOAN THIEN HOAT DONG THANH TOAN HANG NHAP KHAU CONG TY TNHH DIEN TLfLG ELECTRONICS VIET NAM 88 3.1 Du bao tinh hinh toan hang nhap khau then gian tdi cua cac doanh nghiep Viet nam 88 3.2 Muc tieu va phuong hudng phat trien san xuat kinh doanh cua Cong ty TNHH Dien tu LG Electronics Viet nam thdi gian tdi 91 3.2.1 Phuong hudng phat trien san xuat kinh doanh 91 3.2.2 Muc tieu kinh doanh 95 3.3 Giai phap hoan thien hoat dong toan nhap khau hang hoa cua Cong ty TNHH Dien tu LG Electronics Viet nam 97 3.3.1 Giai phap ve nghiep vu toan 97 3.3.2 Giai phap ve td chuc hoat dong toan 105 3.3.3 Nhung van de can giai quyet d cac don vi co quanhe 107 3.3.4 Tao lap moi trudng va didu kien thuc hien cac giaiphap de xuat 109 KET LUAN 112 TAI LIEU THAM KHAO 114 Ldl CAM DOAN Toi xin cam doan day la cong trinh nghien cdu cua rieng tOi Cac so lieu luan van la trung thttc Nhdng ket qua luan van chua duoc cOng bo bat cd mot cong trinh nao khac Tac gia luan van Nguyen To Mai DANH MUC CAC SO DO So hieu Ten hinh So 1.1 So quy trinh toan hang nhap khau theo phuong thuc Trang 77 chuyen tien So 1.2 So quy trinh toan hang nhap khau theo phuong thurc 79 ghi so Sudo 1.3 So quy trinh toan hang nhap khau theo phuong thiic 21 nhd thu phieu tron So 1.4 So quy trinh toan hang nhap khau theo phuong there 23 nhd thu kem churng tit So 1.5 So quy trinh toan hang nhap khau theo phuong thurc 28 tin dung churng tir So 2.1 So bo may to chtrc cua Cong ty LGEVN 44 So 2.2 So quy trinh toan hang nhap khau theo phuong thurc 57 chuyen tien o Cong ty LGEVN So 2.3 So quy trinh toan hang nhap khau theo phuong thurc 53 ghi so o Cong ty LGEVN So 2.4 So quy trinh toan hang nhap khau theo phuong thuc 5^ nhd thu kem churng tir o Cong ty LGEVN So 2.5 So quy trinh toan hang nhap khau theo phuong thtrc 59 tin dung chung tir o Cong ty LGEVN So 2.6 So quy trinh toan cho nha cung cap nude ngoai 72 So 3.1 So qua trinh cua mang CitiDirect 99 So 3.2 So nhap du lieu cua chuong trinh mang CitiDirect jqq DANH MUC CAC BANG BIEU So hieu Ten bang Trang Bang so 2.1 Bang tong hop ket qua kinh doanh cua Cong ty LGEVN giai doan 2001-2005 47 Bang so 2.2 Tinh hinh nhap khau - ban hang cua Cong ty LGEVN giai doan 2001-2005 48 Bang so 2.3 Tinh hinh giao dich toan hang nhap khau qua ngan hang Chohungvina giai doan 2001-2005 64 Bang so 2.4 Bang mile phi dich vu cua ngan hang Chohungvina ap dung cho cong ty LGEVN 66 Bang so 2.5 Tinh hinh giao dich toan hang nhap khau qua ngan hang City bank giai doan 2001-2005 68 Bang so 2.6 Bang miic phi dich vu cua ngan hang Citybank ap dung cho cong ty LGEVN 69 Bang so 2.7 Tinh hinh giao dich toan hang nhap khau qua mot so ngan hang giai doan 2001-2005 70 Bang so 2.8 Tong hop tinh hinh giao dich toan hang nhap khau qua cac ngan hang giai doan 2001-2005 71 Bang so 2.9 Tinh hinh toan hang nhap khau giai doan 2001-2005 77 Bang so 2.10 Tinh hinh toan hang nhap khau giai doan 2001-2005 theo tirng phirong thiic toan 78 Bang so 2.11 Tri gia toan va phi dich vu ngan hang cua hang nhap khau giai doan 2001-2005 79 Bang so 3.1 Ke hoach san xuat kinh doanh nam 2006 cua Cong ty LGEVN 95 Bang so 3.2 Ke hoach ban hang giai doan 2006-2008 cua Cong ty LGEVN 96 Bang so 3.3 Ke hoach nhap khau giai doan 2006-2008 cua Cong ty LGEVN 96 DANH MUC CAC BIEU DO So hieu Ten bang Bieu 2.1 Bieu tinh hinh nhap khau - ban hang cua Cong ty LGEVN Trang 48 giai doan 2001-2005 Bieu 2.2 Bieu tri gia toan theo cac phuong thuc qua ngan