Giải pháp nâng cao hiệu quả hoạt động bảo đảm nguyên vật liệu đầu vào ở công ty tnhh đèn hình orion hanel0001

LV.ThS 1867 BO• GlAO DUC VA 0A0 TAO • • TRl/dKG DAI HOC KIMI TE QCOC DAN KIM QUANG HUY GIAIPHAP NANG CAO WEU QUA HOAT DONG BAO BAM « ■ ■ NGUYEN VAT LIEU BAU VAO CONG TY TNHH BEN HINH ORION HANEL CHUYEN NGANH: KINH Ti THlfONG MAI LUAN VAN THAC ST KINH TE • • tAfavi luMny dan Mun koc\ TS NGUYEN VAN TUAN Hu Mui - 200# MUC LUC Trang PHAN MO DAU PHAN NOI DUNG Chiromg 1: Ly Iuan chung ve hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xuat d cac doanh nghiep san xuat den hinh 1.1 Khai quat ve hoat dong bao dam nguyen vat lieu dau vao cho san xuat, noi dung va str cdn thie't phai nang cao hieu qua d cac doanh nghiep san xuat noi chung va san xutft den hinh noi rieng 1.2 He thong chi tieu danh gia hoat ddng bao dam nguyen vat lieu dau vao cho san xuat den hinh 18 1.3 Nhung nhan td anh hudng de'n nang cao hieu qua hoat dong bao dam nguyen vat lieu d cac doanh nghiep san xua't den hinh 26 Chuorng 2: Thue trang hieu qua hoat dong bao dam nguyen vat lieu dau vao d edng ty TNHH DEN HINH ORION HANEL 33 2.1 Dac diem cua COng ty Orion Hanel vdi hoat dong bao dam nguyen vat lieu dau vao 33 2.1.1 / Khai quat vd COng ty Orion Hanel 33 2.1.2 / Dac diem hoat dong bao dam nguyen vat lieu dau vao cho san xuat d COng ty Orion Hanel 40 2.2 Phan tfch hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xuat d Cong ty Orion Hanel 54 2.2.1 / Phan tfch hieu qua hoat dong mua nguyen vat lieu dtiu vao 54 2.2.2 / Phan tich hieu qua hoat dong str dung nguyen vat lieu dau vao 59 2.2.3 / Phftn tfch hieu qua hoat dOng du tru nguyen vat lieu dau vao 60 2.3 / Tac dong cua bao dam nguyen vat lieu dau vao cho san xua't den hieu qua san xuat kinh doanh d Cong ty Orion hanel 63 2.3.1./ Cac chi tieu phan anh kha nang sinh ldi 64 -1 - 2.3.2./ Cac chi tieu phan anh hieu qua kinh doanh tong hop 65 2A.I Nhung ket lu&n rut qua nghien ctru hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xuat COng ty Orion hanel 67 2.4.1 / Nhung trrn da dat dupe 67 2A.2.I Nhung ton tai dang dat hien .70 Chirong 3: Giai phap nham nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao d Cong ty TNHH Den hinh Orion hanel 74 3.1 Muc tieu phirong huomg phat trien cua Cong ty Orion hanel thoi gian tori va nhirng nhiem vu dat cho cong tac bao dam nguyen vat lieu dau vao 74 3.1.1 / Muc tieu phuong hudrng phat trien va chien luqc san xua't kinh doanh cua C6ng ty Orion hanel thoti gian tori 74 3.1.2 / Nhung chi tieu chien luqc san xuat kinh doanh cua Cong ty Orion hanel nhung nam tori 76 3.1.3 / Nhung nhiem vu dat cho cong tac bao dam nguyen vat lieu dau vao dr Cong ty TNHH Orion hanel 80 3.2 Nhtfng giai phap nhhm nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xuat or Cong ty Orion hanel 81 3.3 Tao lap moi trudmg va dieu kien thuc hien cac giai phap de xuat 94 Cac bang phu luc kem theo: ttf so den so PHAN KET LUAN 98 DANH MUC TAI LIEU THAM KHAO 100 -2- PHAN MO DAU Sir can thiet cua de tai nghien cun De ton tai va phat trien nen kinh te thi trudng doi hoi mdi doanh nghiep san xuat phai khong ngimg cung co nang cao nang luc canh tranh va n&ng cao hieu qua hoat dong san xua't kinh doanh cua minh Hieu qua san xuat kinh doanh b doanh nghiep khong chi lien quan den qua trinh tieu thu san pham ma lien quan den cac hoat dong bao dam nguyen vat lieu dau vao d Viet nam To chiic tot hoat dong bao dam nguyen vat lieu dau vao se gop phan dang ke viec cat giam chi phi, dap ling kip thcti va hieu qua hon cho hoat dong kinh doanh Chfnh vi vay nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao dang la van de dat hien d cac doanh nghiep san xua't La mot cong ty co von dau tu nude ngoai chuyen san xua't bong den hinh mau cho tivi cac loai vdi doanh so hang nam dat tren 100 trieu USD, cong ty TNHH Den hinh Orion hanel luon chu tdi cac hoat dong nham cai tien chat luqng, giam gia de co the canh tranh moi trudng hoi nhap va toan cau hoa Vdi dac diem hoat dong san xuat di6n lien tuc, co khd'i luqng vat tu tieu dung rat ldn nen cong tac bao dam nguyen vat lieu dau vao la mot nhung hoat dong rat quan trong, anh hudng true tiep tdi hieu qua hoat dong kinh doanh cua cong ty Xua't phat ttr yeu cau thuc tiln dat tai Cong ty TNHH Den hinh Orion hanel va duqc su hudng dan cua thay giao TS Nguyen Van Tua'n, toi da lua chon de tai nghien curu: “Giai phap nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao d Cong ty TNHH Den hinh Orion haneF lam luan thac sy Ngoai phan md ddu, ket luan, tai lieu tham khao, noi dung cua de tai gom chuong: Chuang 1: Ly luan chung ve hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xua't d cac doanh nghiep san xuat linh kien dien tu Chuong 2: Thuc trang hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xua't d Cong ty TNHH den hinh Orion Hanel Kim Quang Huy - Luan van thac sy Chuomg 3: Giai phap nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao cho san xuat b Cong ty TNHH den hinh Orion Hanel Muc tieu nghien cun cua de tai: - He thong hoa ly luan ve nang cao hieu qua hoat dong bao dam nguyen vat lieu d^u vao b doanh nghiep san xua't Nghien ciiu su can thiet, y nghia noi dung cua nang cao hieu qua bao dam nguyen vat lieu dr doanh nghiep san xuat den hinh - Phan tfch thuc trang hieu qua hoat dong bao dam nguyen vat lieu b Cong ty TNHH Den hinh Orion hanel thoi gian qua va rut nhung ket luan danh gia - De xu£'t cac giai phap nhSm nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao b Cong ty TNHH Den hinh Orion hanel Doi tiromg va pham vi nghien ciru Nghien cum ly luan va thuc tidn ve nang cao hieu qua hoat dong bao dam nguyen vat lieu dau vao cho doanh nghiep san xua't noi chung va b doanh nghiep san xua't den hinh noi rieng nen kinh te thi trudmg b Viet nam Pham vi nghien cum la hieu qua hoat dong bao dam nguyen vat lieu dau vao dr Cong ty TNHH Den hinh Orion hanel Phuong phap nghien cum Sir dung phuomg phap vat lich su, phuong phap vat bien chung lam phuong phap luan cor ban Su dung phuong phap toan thong ke, phuong phap phan tfch dinh tfnh, dinh luqng, phuong phap so sanh, phuong phap tong hop, phuong phap phan tfch, phuong phap bi&i do, va cac phuong phap kinh te khac Diem moi cua luan van Luan van dua giai phap dong bo co tfnh kha thi nham gop phan nang cao hieu qua hoat dong dong bao dam nguyen vat lieu dau vao o Cong ty TNHH Den hinh Orion hanel Kim Quang Huy - Luan van thac sy phAn nOi dung CHUONG I Lt LUAN CHUNG VE HIEU QUA HOAT DONG BAO DAM NGUYEN VAT LIEU DAU VAO CHO SAN XUAT CAC DOANH NGHIEP SAN XUAT DEN HINH 1.1 Khai quat ve hoat dong bao dam nguyen vat lieu dau vao cho san xuat, noi dung va su can thiet phai nang cao hieu qua d cac doanh nghiep san xuat noi chung va san xuat den hinh noi rieng / 1.1.1 Khai quat ve hoat dong bao dam nguyen vat lieu dau vao cho hoat dong san xuat noi chung va san xuat den hinh noi rieng l.l.l.lJKhdi niem nguyen vat lieu dau vao cho san xuat noi chung va den hinh noi rieng Hoat dong san xu^'t kinh doanh cua cac doanh nghiep moi nganh nghe san xuat deu can den cac loai vat tu dau vao khac nhu: nguyen vat lieu, nhien lieu, thiet bi may moc, cong cu dung cu Nhung vat tu chfnh la san pham da duqc tao qua trinh san xuat cua cac doanh nghiep khac hoac duqc khai thac tir thien nhien Nhung duqc cac doanh nghiep mua vao tu lieu lao dong hoac doi tuqng lao dong theo cong dung cua chung Nguyen lieu cho cac nganh san xuat rat da dang va phong phu theo san pham duqc san xuat la loai g'l Nguyen vat lieu dau vao doanh nghiep san xuat la tai san du tru thuoc nhom hang tdn kho Trong qua trinh san xuat tao san pham mod, nguyen vat lieu dau vao chi tham gia vao mot chu k'l san xuat, chung bi hao mon toan bo va bi thay the ve hinh thai vat chat ban dau de cau thuc the cua san pham mod Ve mat gia tri, nguyen vat lieu dau vao chuyen dich toan bo mot lan gia Kim Quang Huy - Luan van thac sy tri vao gia tri san phdm mdi tao Gia tri nguyen vat lieu dau vao chiem mot ty ldn toan bo chi phi san xuat va gia san pham, do, viec su dung hieu qua nguyen vat lieu dau vao cd y nghia quan trong viec tiet kiem chi phi san xuat, gia san phdm Chat luqng nguyen vat lieu dau vao cd anh hudng khong nhd den phdm Vi vay, viec quan ly td't nguyen vat lieu d nhi£u khau nhu: thu mua, van chuyen, bao quan, sir dung hieu qua ca ve so luqng va chat luqng gop phan quyet dinh su cong hay that bai cua qua trinh san xuat kinh doanh Trong cac doanh nghiep san xua't den hinh, de tien hanh san xuat kinh doanh phai sir dung mdt kho'i luqng nguyen vat lieu ra't ldn, bao gom nhieu chung loai, vdi noi dung kinh te, cong dung, tinh nang ly, hoa hoc va yeu cau quan ly khac va cd dac di^m rieng De cd the quan ly mot each chat che, tdng loai nguyen vat lieu dau vao nham phuc vu to't cho nhu cau quan ly thi di doi vdi viec dam bao day du lao dong va thiet bi phai t6 chdc to't cong tac bao dam nguyen vat lieu dau vao Muon vay, phai tien hanh phan loai nguyen vat lieu dau vao theo nhung tieu thde thich hqp Ngudi ta thudng tien hanh phan loai nguyen vat lieu dau vao can cd vao vai tro, chdc nang, thd tu su dung day chuyen san xuat den hinh cua tirng loai nguyen vat lieu, theo each phan Nguyen vat lieu chinh: Vdi doanh nghiep san xua't den hinh, nguyen vat lieu chinh gom ra't nhieu loai, chi tiet linh kien khac nhau, de phuc vu cho nhu cau quan ly chung cd the duqc phan loai chi tiet hon nua theo tdng cong doan san xuat hay tdng phan xudng san xua't hoac theo tdng loai san pham ma chung se tao Vi du, de san xuat mot chiec den hinh mau can rat nhieu loai nguyen vat lieu dau vao nhu: thuy tinh, mat na phang, sung dien td, chi tiet kim loai, va rat nhieu loai hoa chat Trong noi dung cua minh, luan van se tap trung di sau phan tich nang cao hieu qua hoat dong bao dam cac loai nguyen vat lieu chinh cua doanh nghiep san xua't den hinh Nguyen vat lieu phu: la loai nguyen vat lieu phu trq cho qua trinh san xuat kinh doanh, nd duqc sd dung ket hqp vdi nguyen vat lieu chinh nham Kim Quang Huy - Luan van thac sy n&ng cao tfnh nang, tac dung cua san pham hoac duqc su dung de tri nang luc hoat dong binh thudng cua tai san co dinh hay phuc vu cho nhu cau ky thuat, quan ly nhu dau mo de boi tron may moc, son, que han dien Trong linh vuc san xuat den hinh thi yeu cau ve chat luqng duqc dat len hang dau, vay nguyen vat lieu dau vao cho san xuat phai dap umg duqc cac yeu cau sau: Thu nhat la yeu cau ve chung loai, quy each va chat luqng nguyen vat lieu: nguyen vSt lieu san xuat den hinh deu phai duqc tieu chu^n hoa va thong nhat toan cong ty va vdi ca cac khach hang ve ten goi, quy each ky thuat Thu hai la yeu cau ve su on dinh: chon nha cung cap nguyen vat lieu cho san xuat den hinh thi yeu cau dat hang dau doi vdi nhung cong ty la phai co nguon cung cap on dinh ca ve chat luqng va so luqng cua nguyen vat lieu Chfnh su on dinh ca ve mat chat luqng va so luqng mot ky nhat dinh thi doanh nghiep san xuat moi co can cur de xay dung duqc ke hoach bao dam nguyen vat lieu dau vao mot each khoa hoc Thu: ba la yeu cau khong ngitng tim kiem nguon cung cap nguyen vat lieu mdi: Tuy rang viec thay doi hoac bo sung them nha cung cap nguyen vat lieu mdi thudng la khong de dang va mat thdi gian, nhung cac doanh nghiep san xuat den hinh van phai luon tim kiem nhung nha cung cap mdi Viec cd them nha cung cap mdi se rat cd lqi cho nha san xuat vi: giup giam rui ro su thay d6i nguon cung cap tur mot hay mot so' ft nha cung ca'p; md kha nang tim kiem duqc nguyen vat lieu vdi gia ca canh tranh re horn tur giam chf phf va gia san pham 1.1.1.2./Khai quat ve hoat dong bao dam nguyen vat lieu dau vao cho san xuat noi chung va den hinh noi rieng Hoat dong san xuat kinh doanh cua cac doanh nghiep chfnh la qua trinh ngudi str dung cac tu lieu lao dong (chfnh la day chuyen cong nghe) de tac dong vao doi tuqng lao dong la cac loai nguyen vat lieu nhlm tao san pham Kim Quang Huy - Luan van thac sy Trong hau het cac doanh nghiep san xuat den hinh thi ty le nguyen vat lieu dau vao chiem ty kha lorn co ca'u gia san pham (thudmg la hon 50%) Do vay nguyen vat lieu dau vao dong vai tro het sire quan trong viec nang cao nang suat lao dong, chat luqng cua san ph^m, cung nhu tac dong den quyet dinh mo rong hay thu hep quy mo san xuat, tao dieu kien sir dung hop ly sire lao dong Trong dieu kien canh tranh gay gat mang tinh toan cau nhu hien nay, cac doanh nghiep san xuat den hinh muon ton tai va phat trien duqc ngoai cong tac tiep thi ban hang thi phai phu thuoc phan ldn vao cong tac bao dam nguyen vat lieu dau vao Hien nay, vdi mdi cong ty san xuat den hinh doi hoi phai co mot he thong ve tinh cac cong ty san xuat cung cap nguyen vat lieu Va vdi mdi cong ty san xuat nguyen vat lieu, no cung doi hoi phai co mot he thong cac nha cung ca'p cho no Ngoai cac yeu td ve cong nghe, tay nghe cong nhan thi chat luqng cua nguyen vat lieu dau vao la mot nhung yeu to quan quyet dinh den chat luqng cua san pham den hinh Mdi san pham den hinh ham chua mot luqng cong nghe nhat dinh Tuy nhien chat luqng sir dung, ben cua san pham lai phu thuoc rat lorn vao chat luqng cua nguyen vat lieu dau vao san xuat san pham Vdi dac didm rieng nhu vay nen hoat dong bao dam nguyen vat lieu dau vao duqc cac doanh nghiep san xuat den hinh dac biet quan tarn Viec mua duqc nguyen vat lieu vdi gia re chat luqng tot thi chua du ma cac doanh nghiep phai quan tarn den qua trinh su dung chung cho mot each hieu qua nhat nhu: giam luqng nguyen vat lieu ton kho den mure toi thidu, van chuyen cung nhu su dung nguyen vat lieu duqc nhanh chong thuan tien nhat vdi chi phi thap nhat ma van bao dam cho hoat dong san xuat duqc didn binh thudmg De lam cong tac cd hieu qua thi doanh nghiep san xuat den hinh buoc phai cd nhieu mdi quan he vdi cac khach hang va ngoai nude thong qua hoat dong mua ban cac loai nguyen vat lieu dau vao d cac thi trudng khac Tren thi trudng the gidi cung nhu thi trudng nude hien cd kha nhieu cac nguon cung cdp nguyen vat lieu dau vao cho san xua't den hinh Dieu buoc doanh nghidp phai xac dinh ro cac yeu cau sau: can mua cai gi ?, mua d dau ?, so licang bao nhieu ?, chat litcmg ?, nao mua ? Kim Quang Huy - Luan van thac sy cung ling nude ngoai, dam bao cd kha nang giai quyet tot cac cong viec mua hang, cung nhu cap nhat nhung thong tin lien quan tren thi trudng nguyen vat lieu cho san xuat den hmh tren the gidi 3.2.7.1 Nang cao kha nang cap nhat vd xu ly thong tin Cac loai thong tin trao doi hien tai cong ty bao gom: - Thong tin trao ddi noi bo tiing phong ban, cong doan san xuat - Thong tin traodoi giua cac bo phan cong ty vdi - Thong tin traoddi vdi khach hang, ddi tac nude - Thong tin traodoi vdi khach hang, ddi tac nude ngoai - Thong tin traoddi giua nhan vien Viet nam vdi can bo,chuyen gia Han quo'c Tdt ca cac quy trinh xu ly thong tin hien tai cong ty deu duqc thuc hien dudi dang van ban, quy trinh da duqc moi nhan vien thuc hien rat tdt Tuy nhien hien tai cong ty qua trinh cap nhat va xtr ly thong tin tai cac bo phan bao dam nguyen vat lieu duqc thuc hien chua ro rang, kip thdi Dd nang cao hon nua hieu qua khai thac tai nguyen thong tin, va kha nang giai quyet cong viec can quan tarn xem xet nhung vdn de sau: Nhung nhan vien thuoc bo phan mua nguyen vat lieu, xudt nhap khdu khong chi ddi hoi phai gidi ngoai ngu ma can duqc dao tao them cac kien thiic vd ky thuat cua san pham giao dich ma cu the d day la cac chung loai nguyen vat lieu Tranh tinh trang hieu nham hoac khdng hidu thdng tin qua trinh giao dich vdi ddi tac nude ngoai Khi thu thap thdng tin ve khach hang la cac cong ty cung ling nguyen vat lieu nude ngoai, ben canh nhung thdng tin chung nhat ve mdi trudng kinh doanh cua ddi tac, ve mat ky thuat nghiep vu can xem xet den ca cac khia canh sau: + Vi tri dia ly cua khach hang Kim Quang Huy - Luan vdn thac sy 92 + Khoi luong mua nguyen vat lieu co the giao theo timg dot, theo ca nam + Yeu cau cung nhu thoi quen ve kha nang toan cua khach hang + Thdi han giao hang + Cac hang van tai thudmg xuyen di tren tuyen duorng 3.2.8.IThuc hien tong hop cac bien phap de giam chi phi nguyen vat lieu gid san pham: - Tang cudmg cong tac tuyen truyen giao due cong nhan co y thuc str dung tiet kiem nguydn vat lieu, de nhung miic thudmg khuydn khich vat chat cu the dd cac nhan vien co dOng luc tim tdi dong gop y kien Dong thdi qua trinh sir dung tai cac cong doan phai thudng xuyen kiem soat chat che dinh mire sir dung, muc dich sir dung nguyen vat lieu nham han che khac phuc nhung san pham sai hong - Dao tao va dao tao lai tay nghe thudng xuyen cho ddi ngu cong nhan va nhan vien ky thuat - Bo phan ky thuat phai khong ngimg dua cac giai phap ky thuat de giam miic tieu hao nguyen vat lieu hoac su dung nhung nguyen vat lieu mdi cd chi phi re hon - Tang them cac nha cung cap dich vu van tai ca va ngoai nude de cd gia van chuyen canh tranh hon 3.2.9.!Nhu:ng gidi phap doi vdi cac nhan to ben ngoai: Hien tai moi trudng kinh doanh cua Viet nam dang giai doan hoan phai cd thdi gian Do dd cong ty Orion hanel phai thich ling linh hoat vdi boi canh hien tai, khac phuc nhung van de tdn tai dieu kien kha nang cua Kim Quang Huy - Luan vdn thac sy 93 minh dd tu nang cao hieu qua san xuat kinh doanh cua minh Muc tieu phat cua nganh cong nghiep dien tu Viet nam, dong gop vao su phat trien kinh te xa hoi cua Viet nam va dia phuong noi cong ty hoat dong Yeu td chat luqng can duqc xem xet toan dien, khong chi bao gom viec bao dam cac dac tfnh ky thuat ma ddi hdi khong gay tac dong den moi trudng xung quanh, dam bao giu gm sue khoe ngudi lao dong, tham gia cac hoat dong cong dong nhan dao nham tri hinh anh than thien, tot dep cua cong ty vdi cong dong Vdi nhung ton tai cua moi trudng kinh doanh, co sd tang nhu su cd mat dien, chat luqng nguon nude thi khong thd khac phuc duqc ma can cd thdi gian Chat luqng nguon dien thap da gay anh hudng true tiep den hieu qua cua hoat dong bao dam nguyen vat lieu dau vao De khac phuc tinh trang doi hdi cdng ty phai dau tu lap dat them he thong cung cap dien nua dd gop phan thuc hien cac giai phap tlnh the su cd ve dien xay Ngoai lam viec vdi cac co quan cdng quyen thi thudng cd nhung thu tuc hanh chinh phien gay mat thdi gian cho cdng ty De khac phuc van de cdng ty can chu dong cdng viec, tao dung mdi quan he tot dep vdi cac can bo, co quan quan ly nha nude thOng qua cac hoat dong ngoai giao, to chdc doan the / 3.3 Tao lap mdi trudng va dieu kien thuc hien cac giai phap de xuat 3.3.Id Xac lap co che tu chu, phan cap rd rang den titng bo phan linh vuc hoat dong: De cd thd thuc hien duqc dong bo cac giai phap tren, ddi hdi cdng ty phai thuc hien viec phan cong nhiem vu cu the ve quyen han va trach nhiem cu thd ro rang den timg phong ban cu thd Trong he thong quan ly chat luqng cua cong ty (ISO) cung da cd bang phan cdng nhiem vu cua turng phong ban timg hoat dong cu thd nhung chua du het cac mat hoat dong thuc te Timg Kim Quang Huy - Luan van thac sy 94 phong ban cung doi hoi phai co su phan chia cong viec cu the hon nua va dupe thdng bao tdi cac phong dd co cong viec can lien he thi dupe nhanh chong dung ngudi dung viec Khi da cd quy dinh cu the ve cong viec cua tirng bo phan thi cac ca nhan cd dieu kien neu cao tinh thdn tu chu, phat huy tinh sang tao cong viec Dieu se kfch thfch dupe cac ca nhan bdc lo dupe het nang luc chuyen mon cua minh, xir ly cong viec dupe nhanh chong thudn tien 3.3.2 ! Tao mdi tritomg lam viec thuan lai: Mdi trudng lam viec bao gom ca dieu kien canh quan noi lam viec va mdi quan he dong nghiep doanh nghiep Dieu kien lam viec tdt vdi nhung may mdc hien dai, khong gian dupe bo tri hop ly se tao cho nhan vien mot tarn ly thoai mai, tang nang suat lam viec Mdi quan he giua cac dong nghiep, giua nhan vien vdi can bo quan ly cung la mot nhan td anh hudng tdi tarn ly cua cac nhan vien doanh nghiep Mdi quan he neu khong tdt se gay tarn ly chan nan, giam nang sudt edng viec, giam y muon phdn ddu cua cac ca nhan Dd tao mdi trudng lam viec tdt cho cac vien ddi hoi can bo lanh dao edng ty phai luon quan tarn tdi dieu kien lam vide cua tirng bo phan, cung nhu quan tarn tdi nhu cdu tdm ly cua tirng vien 3.3.3 !Nang cao chat litffng nguon nhan lite: Sd lao dong hien tai cua cong ty cd khoang 2.500 ngudi, vdi tuoi trung binh la 25 tudi, hoan toan cd kha nang tiep thu, khai thac va phat huy tdt cac kien thurc vd ky thuat, cong nghe cong ty me Orion chuydn giao sang Do dac thu san xudt, ddi hoi khong chi kha nang tiep thu ma doi hoi ca su thuan thuc, nhuan nhuydn cac thao tac cua mdi cong nhan dung tren day Kim Quang Huy - Luan vdn thac sy 95 chuyen san xuat, muon vay phai ton thdi gian dao tao tir den nam mdi co thd dap ung duoc yeu cau dat Mat khac, phai dam bao on dinh ve nguon nhan luc, mdi ngudi lao dong phai khong ngimg duoc nang cao ky nang thao tac, kha nang giai quyet linh hoat cac van de phat sinh qua trinh san xua't kinh doanh cua cong ty Orion hanel 3.3.4.1 Tdng cudng ngan sach tdi chinh de thuc hien cac gidi phap: Ngan sach tai chinh c£n duqc tang cudng dd thuc hien cho mot so giai phap tren: - Ddi vdi viec xay dung he thong thong tin noi bo: theo khao sat cua cdng ty tin hoc cdng ty can danh mot khoan ngan sach khoang 100.000$ de dau tu ddng bo cho ca he thong cdng ty Theo nhu du toan, ngan sach tren se trang bi he thong may chu, cac may tinh tram d timg bo phan, phan mem str dung phan nhanh tdi tat ca moi bo phan lien quan - Tang cudng ngan sach danh cho dao tao va dao tao lai nhan vien cac linh vuc: sir dung may tinh, nghiep vu ngoai thucmg, nghiep vu quan ly kho, nghiep vu ve lap va quan ly du an, ngoai ngu / 3.3.5 Chu dong phat huy cac chinh sach uu ddi cua Viet nam : Cdng ty Orion hanel la cdng ty nhat san xua't den hinh tivi, cung cap cho toan bo cac cdng ty san xua't va lap rap tivi nude (trir Sony), ddng thdi day cung la cdng ty lien doanh dau tien tai Viet nam linh vuc dien tir Do vay ma tir dau lap den cdng ty Orion hanel luon nhan duqc su hd trq rat ldn cua Chinh phu, UBND Ha noi tir cdng tac giai phong mat bang, tien thue da't, den cac chinh sach thue: thue thu nhap doanh nghiep, thud nhap khau va cac chinh sach khac nhu chinh sach san xua't san pham thay the hang nhap khau Theo tien trinh hoi nhap AFTA va sap tdi day Kim Quang Huy - Luan vdn thac sy 96 la gia nhap WTO thi thue nhap khau den hinh se giam manh tCr mite cao 20% xuong tit 5~10%, co mot so tracrng hop giam xuong 0% theo co cau AICO Dieu cong ty da co su chuan bi tir trade de co cac chien luge san xuat kinh doanh phu hop mot each chu dong Kim Quang Huy - Luan van thac sy 97 Bang phu luc so1 BANG DANH GLA TINH HINH THUG HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT SO LUONG CUA NGUYEN VAT LIEU THUY TINH CHO SAN XUAT DEN HINH GIAI DOAN 2001-2005 Nam Ten nguyen vat lieu Dan vi Thuc te' cua nam Mdc dd Ke' hoach khong hoan K6' hoach S6' luong hang nhap tinh mua nam Hang da Hang da hoan Tdng so Trong tir nhung l&n giao chuyen nhap kho ke' hoach (%) Hang dang hang cua ky trudc Khong hoan tren dudng ke' hoach giao hang di 2001 2002 2003 2004 2005 Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 459.700 432.000 918.000 446.000 400.000 410.000 972.407 452.000 343.047 339.686 1.069.648 479.573 232.460 276.000 1.181.733 525.860 460.600 436.500 918.000 444.400 450.000 414.000 936.000 452.000 348.000 390.000 1.030.000 458.000 294.000 282.000 1.176.000 509.000 198.000 244.000 1.246.000 578.000 440.000 400.500 900.000 440.000 442.000 402.000 928.000 448.000 342.000 378.000 1.018.000 452.000 290.000 276.000 1.160.000 501.000 192.000 234.000 1.220.000 570.000 93,62% 89,00% 100,00% 100,00% 96,15% 93,06% 101,09% 100,45% 85,50% 92,20% 104,69% 100,00% 84,54% 81,25% 108,45% 104,47% 82,59% 84,78% 103,24% 108,39% -6,38% -11,00% 0,00% 0,00% -3,85% -6,94% 1,09% 0,45% -14,50% -7,80% 4,69% 0,00% -15,46% -18,75% 8,45% 4,47% -17,41% -15,22% 3,24% 8,39% -2,00% -3,00% 2,00% 1,00% -2,11% -4,17% 1,96% 1,35% -13,00% -4,88% 5,92% 1,33% -14,30% -16,98% 9,94% 6,14% -14,82% -11,59% 5,44% 9,92% -4,38% -8,00% -2,00% -1,00% -1,74% -2,78% -0,87% -0,90% -1,50% -2,93% -1,23% -1,33% -1,17% -1,77% -1,50% -1,67% -2,58% -3,62% -2,20% -1,52% Nguon: Phong quan ly san xudt vd phong mua hdng 20.600 36.000 18.000 4.400 8.000 12.000 8.000 4.000 6.000 12.000 12.000 6.000 4.000 6.000 16.000 8.000 Bang phu luc so BANG DANH GIA TINH HINH THUC HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT SO LUONG CUA NGUYEN VAT LIEU MAT NA CHO SAN XUAT DEN HINH GIAI DOAN 2001-2005 Nam Ten nguyen vat lieu Thuc te' cua nam Dan vi Ke' hoach Mile d6 Ke' hoach khong hoan S6' luong hang nhap tfnh mua nam Hang da Hang da hoan T6ng s6 Trong tir nhung lan giao chuyen nhap kho ke hoach (%) hang cua ky truce Hang dang Khong hoan tren duong ke hoach giao hang di 2001 2002 2003 2004 2005 Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 460.000 435.000 920.000 450.000 400.000 410.000 980.000 450.000 345.000 340.000 1.070.000 480.000 232.000 276.000 1.182.000 526.000 450.000 420.000 900.000 440.000 454.400 423.750 940.900 475.000 360.200 395.900 1.063.900 466.000 301.450 289.300 1.203.900 511.300 205.400 225.780 1.364.800 581.100 441.800 409.500 900.000 440.000 446.200 413.250 938.400 472.500 352.000 385.400 1.058.400 463.500 293.250 278.800 1.198.400 508.800 197.200 215.280 1.359.300 578.600 94% 91% 100% 100% 97% 95% 102% 105% 88% 94% 108% 103% 85% 82% 112% 106% 85% 78% 115% 110% -6,00% -9,00% -4,26% -6,67% -1,74% -2,33% -3,00% -5,00% 2,00% 5,00% -12,00% -6,00% 8,00% 3,00% -15,00% -18,00% 12,00% 6,00% -15,00% -22,00% 15,00% 10,00% -1,22% -2,59% 2,27% 5,56% -9,95% -3,44% 8,56% 3,56% -12,62% -14,91% 12,51% 6,52% -11,47% -18,20% 15,47% 10,48% -1,78% -2,41% -0,27% -0,56% -2,05% -2,56% -0,56% -0,56% -2,38% -3,09% -0,51% -0,52% -3,53% -3,80% -0,47% -0,48% Nguon: Phong quan ly san xuat va phong mua hang 8.200 10.500 • 8.200 10.500 2.500 2.500 8.200 10.500 5.500 2.500 8.200 10.500 5.500 2.500 Bang phu luc so BANG DANH GIA TINH HINH THUG HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT SO LUONG CUA NGUYEN VAT LIEU CUON LAI TIA CHO SAN XUAT DEN HINH GIAI DOAN 2001-2005 Nam Thuc te' cua nam Ten nguyen vat lieu Don vi Ke' hoach Mure dd Ke' hoach khdng hoan Sd' luong hang nhap tinh mua nam Hang da T6ng sd' Hang da hoan Trong tir nhung lln giao chuyen nhap kho ke' hoach (%) hang cua ky trudc Hang dang Khdng hoan tren dudng ke' hoach giao hang di 2001 2002 2003 2004 2005 Cudn lai tia den hinh 14" Cuon lai tia den hinh 16" Cudn lai tia den hinh 20" Cuon lai tia den hinh 21" Cuon lai tia den hinh 14" Cuon lai tia den hinh 16" Cuon lai tia den hinh 20" Cudn lai tia den hinh 21" Cuon lai tia den hinh 14" Cuon lai tia den hinh 16" Cuon lai tia den hinh 20" Cuon lai tia den hinh 21" Cuon lai tia den hinh 14" Cudn lai tia den hinh 16" Cudn lai tia den hinh 20" Cudn lai tia den hinh 21" Cuon lai tia den hinh 14" Cudn lai tia den hinh 16" Cudn lai tia den hinh 20" Cudn lai tia den hinh 21" cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 460.000 432.000 920.000 444.000 400.000 408.000 975.000 454.000 340.000 335.000 1.065.000 485.000 230.000 280.000 1.185.000 525.000 450.000 420.000 900.000 440.000 454.400 420.900 940.900 468.700 364.200 389.940 1.078.000 492.820 300.600 295.250 1.230.250 516.600 187.600 217.700 1.427.500 606.250 446.500 414.000 900.000 440.000 446.200 410.400 938.400 466.200 356.000 379.440 1.072.500 490.320 292.400 284.750 1.224.750 514.100 179.400 207.200 1.422.000 603.750 95% 92% 100% 100% 97% 95% 102% 105% 89% 93% 110% 108% 86% 85% 115% 106% 78% 74% 120% 115% -5,00% -8,00% 0,00% 0,00% -3,00% -5,00% 2,00% 5,00% -11,00% -7,00% 10,00% 8,00% -14,00% -15,00% 15,00% 6,00% -22,00% -26,00% 20,00% 15,00% -4,26% -6,67% 0,00% 0,00% -1,22% -2,57% 2,27% 5,56% -8,95% -4,43% 10,56% 8,55% -11,59% -11,87% 15,52% 6,52% -18,43% -22,25% 20,46% 15,48% -0,74% -1,33% 0,00% 0,00% -1,78% -2,43% -0,27% -0.56% -2,05% -2,57% -0,56% -0,55% -2,41% -3,13% -0,52% -0,52% -3,57% -3,75% -0,46% -0,48% Nguon: Phong quan ly san xuat vd phong mua hang 3.500 6.000 8.200 10.500 2.500 2.500 8.200 10.500 5.500 2.500 8.200 10.500 5.500 2.500 Bang phu luc so BANG DANH GIA TINH HINH THUG HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT HANG CUA NGUYEN VAT LIEU THUY TINH SAN XUAT DEN HINH GIAI DOAN 2001-2005 Nam Ten nguyen vat lieu Thuc te Don vi Ke hoach Thuc hien Hoan Thuc hien tinh mua nam nhap kho ve mat hang ke' hoach ke' hoach ve mat hang ve mat s6' luong 2001 2002 2003 2004 2005 Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" C6ng Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Cong Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" Cong Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" C6ng Thuy tinh den hinh 14" Thuy tinh den hinh 16" Thuy tinh den hinh 20" Thuy tinh den hinh 21" C6ng cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 2.260.000 459.700 432.000 918.000 446.000 2.255.700 400.000 410.000 972.407 452.000 2.234.407 343.047 339.686 1.069.648 479.573 2.231.954 232.460 276.000 1.181.733 525.860 2.216.053 440.000 400.500 900.000 440.000 2.180.500 442.000 402.000 928.000 448.000 2.220.000 342.000 378.000 1.018.000 452.000 2.190.000 290.000 276.000 1.160.000 501.000 2.227.000 192.000 234.000 1.220.000 570.000 2.216.000 440.000 400.500 900.000 440.000 2.180.500 442.000 402.000 918.000 446.000 2.208.000 342.000 378.000 972.407 452.000 2.144.407 290.000 276.000 1.069.648 479.573 2.115.221 192.000 234.000 1.181.733 525.860 2.133.593 96,48% 96,48% 98,42% 97,89% 98,01% 95,97% 99,78% 94,77% 100,00% 96,28% Nguon: Phong quan ly san xuat vd phong mua hdng Vang phu luc so JANG DANH GIA TINH HINH THUG HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT HANG JUA NGUYEN VAT LIEU MAT NA PHANG SAN XUAT DEN HINH GIAI DOAN 2001-2005 T6n nguyen vat lieu Nam Don vi Ke hoach Thuc te Thuc hien Thuc hien Hoan tinh mua nam nhap kho ve mat hang ke' hoach ke' hoach ve mat s6' luong ve mat hang 2001 Mat na phang den hinh 14" Mat na_phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" C6ng 2002 Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Cong 2003 Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" C6ng 2004 Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Cong >005 Mat na phang den hinh 14" Mat na phang den hinh 16" Mat na phang den hinh 20" Mat na phang den hinh 21" Cdng cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 2.260.000 460.000 435.000 920.000 450.000 2.265.000 400.000 410.000 980.000 450.000 2.240.000 345.000 340.000 1.070.000 480.000 2.235.000 232.000 276.000 1.182.000 526.000 2.216.000 440.000 400.500 900.000 440.000 2.180.500 442.000 402.000 928.000 448.000 2.220.000 342.000 378.000 1.018.000 452.000 2.190.000 290.000 276.000 1.160.000 501.000 2.227.000 192.000 234.000 1.220.000 570.000 2.216.000 440.000 400.500 900.000 440.000 2.180.500 442.000 402.000 920.000 448.000 2.212.000 342.000 378.000 980.000 450.000 2.150.000 290.000 276.000 1.070.000 480.000 2.116.000 192.000 234.000 1.182.000 526.000 2.134.000 96,48% 96,48% 98,01% 97,66% 97,77% 95,98% 99,64% 94,68% 100,00% 96,30% Nguon: Phong quan ly san xuat va phdng mua hang lang phu luc so IANG DANH GIA TINH HINH THUC HIEN KE HOACH MUA NGUYEN VAT LIEU VE MAT HANG UA NGUYEN VAT LIEU MAT N?X PHAN G SAN XUAT DEN HINH G LAI DOAN 2001-2005 Nam Don vi Thuc te Tdn nguyen vat lieu Ke hoach Hoan Thuc hien Thuc hien kd' hoach tmh mua nam nhftp kho vd mat hang ke hoach vd mat sd' luong vd mat hang 2001 2002 2003 2004 2005 Cudn lai tia den hinh 14" Cudn lai tia den hinh 16" Cudn lai tia den hinh 20" Cuon lai tia den hinh 21" Cong Cuon lai tia den hinh 14" Cudn lai tia den hinh 16" Cuon lai tia den hinh 20" Cuon lai tia den hinh 21" Cdng Cuon lai tia den hinh 14" Cuon lai tia den hinh 16" Cudn lai tia den hinh 20" Cuon lai tia den hinh 21" Cdng Cuon lai tia den hinh 14" Cudn lai tia den hinh 16" Cudn lai tia den hinh 20" Cudn lai tia den hinh 21" Cdng Cuon lai tia den hinh 14" Cudn lai tia den hinh 16" Cuon lai tia den hinh 20" Cudn lai tia den hinh 21" Cdng cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai cai 470.000 450.000 900.000 440.000 2.260.000 460.000 432.000 920.000 444.000 2.256.000 400.000 408.000 975.000 454.000 2.237.000 340.000 335.000 1.065.000 485.000 2.225.000 230.000 280.000 1.185.000 525.000 2.220.000 446.500 414.000 900.000 440.000 2.200.500 446.200 410.400 938.400 466.200 2.261.200 356.000 379.440 1.072.500 490.320 2.298.260 292.400 284.750 1.224.750 514.100 2.316.000 179.400 207.200 1.422.000 603.750 2.412.350 440.000 414.000 900.000 440.000 2.194.000 446.200 410.400 920.000 444.000 2.220.600 356.000 379.440 975.000 454.000 2.164.440 292.400 284.750 1.065.000 485.000 2.127.150 179.400 207.200 1.185.000 525.000 2.096.600 97,37% 97,08% 100,23% 98,43% 102,74% 96,76% 104,09% 95,60% 108,66% 94,44% Nguon: Phong quan ly san xuat va phong mua hang phAn k£'t luAn Trong nhung nam qua, Cong ty TNHH Den hinh Orion hanel vdi the manh la nha san xuat den hinh mau dang CRT cho tivi nhat va hang dau d Viet nam da cd gang phan dau hoat dong san xuat kinh doanh cua minh dong gop vao su phat trien cua nganh dien td Viet nam noi rieng va nen kinh te noi chung Mac du dieu kien kinh doanh d Viet nam gap nhieu kho khan vd co sd tdng, nhung vdi nd luc chung cua cac ben lien doanh, cua nhan vien toan the nhan vien cong ty da giup cho cong ty khong ngimg ldn manh va phat tridn 10 nam qua Trong thdi gian tdi, sire ep ve giam gia ban den hinh mau se ra't ldn nhu cau chuydn sang nhung loai man hinh nhd gon cd tmh nang cao nhu LCD va Plasma Gia ban se thi trudng quoc te quyet dinh theo cung cdu tren thi trudng, vay de tiep tuc ton tai va phat tridn buoc cong ty phai chu den n&ng cao chat luqng san phdm, giam gia san phdm Td choc hoat dong bao dam nguyen vat lieu cho san xua't khong ngimg dat hieu qua hon la mot nhung tarn hoat dong cua cong ty nhung nam tdi Dd thuc hien duqc didu ddi hoi cong ty phai khong ngimg nang cao hieu qua cua tat ca moi khau qua trinh bao dam nguyen vat lieu cho san xuat, til khau lap ke hoach san xua't, dat mua nguyen vat lieu cho de'n khau quyet toan tinh hinh sir dung nguyen vat lieu Thuc hien dong thdi cac giai phap da neu chac chan se gop phan khong nhd viec nang cao hieu qua cua qua trinh bao dam nguyen vat lieu cho san xua't noi rieng va doi vdi ket qua hoat dong san xua't kinh doanh noi chung Day la toan bo de tai nghien cum cua tdi, tdi xin tran cam om su hudng dan tan tinh cua th£y giao TS Nguydn Van Tua'n, nhung y kien dong gop quy bau cua tap thd thay cd Hoi dong khoa hoc, Khoa thuong mai Kim Quang Huy - Luan vdn thac sy 98 Trong qua trinh nghien ciiu de tai khong the tranh khoi nhung thieu sot nhat dinh, tdi rat mong nhan duqc y kien dong gop cua cac thay co Ha noi, thang 04 nam 2006 Hoc vien Kim Quang Huy Kim Quang Huy - Luan van thac sy 99 DANH MUC TAI LIEU THAM KHAO Giao trinh kinh te thuong mai - Chu bien, GS.TS Dang Dinh Dao, GS.TS Hoang Difc Than - NXB Thong ke, nam 2003 Giao trinh Thuong mai doanh nghiep - Chu bien, PGS.TS Dang Dinh Dao - NXB Thong ke, nam 1998 Giao trinh giao dich va dam phan kinh doanh - Chu bien, GS.TS Hoang Dire Than - NXB Thong ke, nam 2001 Giao trinh Nhung van de co ban ve hau can vat tu doanh nghiep - Chu bien, PGS.TS Dang Dinh Dao - NXB Thong ke, nam 2003 Giao trinh Thanh toan quoc te ngoai thuong - Chu bien PGS Dinh Xuan Trinh - NXB Giao giuc, nam 1998 Giao trinh Ky thuat nghiep vu ngoai thuong - Chu bien PGS Vu Huu Tiru - NXB Giao giuc, nam 1998 Kinh te hoc vi md - Tac gian Gregory Mankiw- NXB Thong ke, nam 2003 Kinh te hoc vi md - Tac gia Robert S.Pindyck, Daniel L.Rubinfeld NXB Thong ke 1999 Thdi bao kinh te Viet nam va Thdi bao kinh te dau tu nam 2004-2005 10 Trang tin dien tir: www.worldbank.com.vn 11 Trang tin dien ttr: www.vneconomy.com.vn 12 Trang tin dien tu: www.vnn.vn 13 Trang tin dien tir: www.mof.org.vn 14 Trang tin dien tir: www.mop.com.vn 15 Trang tin dien tu: www.hocviennganhang.com.vn Kim Quang Huy - Luan vdn thac sy 100