Luận văn biện pháp nâng cao hiệu quả sử dụng vốn tại tổng công ty hàng không việt nam

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I ( ".' i '15 u ‘t v_ a ** L—- c I ■ J» A ' O i i i i r ‘ Cj » 1.' < • J IJ (□ k t < A r *'-4 MUC LUC Muc DANH MUC CAC BANG BIEU TRONG LUAN VAN X X AZ •£ DANH MUC CAC TUVIET TAT TRONG LUAN VAN a — Trang ii iii LOl CAM ON iv PHAN MO DAU 1 Su Can thiet cua de tai nghien cuu 2 Muc dich nghien cuu Doi tuong, pham nghien cuu Phuong phap nghien cuu Nhung ket qua nghien cuu cua Iuan van Ten va ket cau cua Iuan van CHUONG I: NHUNG VAN DE CHUNG VE VON VA HIEU QUA SU' DUNG VON TRONG DOANH NGHIEP Von va vai tro cua von san xuat kinh doanh cua cac 1.1 Doanh nghiep: 1.1.1 Mot so quan niem ve von: 1.1.2 Phan loai von kinh doanh 1.1.3 Vai tro cua von doi vdi cac Doanh nghiep 1.2 Von co dinh va von luu dong cua Doanh nghiep 1.2.1 Tai san co dinh va von co dinh cua Doanh nghiep 1.2.1.1 Tai san co dinh 1.2.1.2 Phan loai va ket can tai san co dinh 10 1.2.1.2 Von co dinh va nhung dac diem cua no Doanh nghiep 1.3 Von luu dong cua Doanh nghiep 13 14 1.3.1 Tai san liru dong 14 1.3.2 Von luu dong i5 1.3.2.1 Khai niem 16 1.3.2.2 Phan loai von lieu dong 17 1.4 Hieu qua su- dung von va cac chitieu danh gia hieu qua su dung von cua Doanh nghiep 1.4.1 Cac quan niem ve hieu qua sir dungvon 1.4.2 Cac chi tieu danh gia hieu qua 1.4.2.1 Cac chi tieu tong hop 20 1.4.2.2 Cac chi tieu danh gid hieu quasit dung von co dinh 21 1.4.2.3 Cac chi tieu danh gia hieu qua sit dung von litu dong 21 1.5 Nhirng nhan to anh huong den hieu qua sir dung von cua Doanh nghiep: 23 1.5.1 Nhan to chu quan 24 1.5.1.1 Chu ky san xuat kinh doanh va ky thuat san xuat 24 1.5.1.2 Dae diem san pham 25 su dung von 19 19 20 1.5.1.3 Nhan tolao dong cua Doanh nghiep va van dung ddn bay kinh te 25 1.5.1.4 Dae diem co so nguyen vat lieu 26 1.5.1.5 Che hach toan noi bo Doanh nghiep 26 1.5.2 Nhung nhan to khach quan 26 1.5.2.1 Cac chinh sach vimo 26 1.5.2.2 Yeu to canh tranh 27 1.5.2.3 Bien dong thi tritdngva ye to dau ra, dauvao 27 1.6 Cac giai phap nhhm nang cao hieu qua str dungvon san xuat kinh doanh cua doanh nghiep 28 1.6.1 Lita chon phitong an kinh doanh, phitong an san pham 28 1.6.2 Lita chon va sit dung hop ly cac nguon von 29 1.6.3 To chitc va quan ly tot qua trinh san xuat kinh doanh 30 1.6.4 Manh dan dp dung tien bo ky thuat vao san xuat, kinh doanh 31 1.6.5 To chitc tot cong tac hach toan ke toan va phan rich boat dong 32 kinh te chltong 2.1 n THUG TRANG HIEU QUA SU’DUNG VON TAI TONG CONG TY HANG KHONG VIET NAM 33 Tong quan ve Tong Cong ty Hang khdng Viet Nam 33 So lirqc qua trinh hinh va phat trien cua Tong cong ty Hang 2.1.1 ' khong Viet Nam 2.1.2 Mot so dac diem cua Tong cong ty HKVN co anh htrong den hieu 33 38 qua sir dung von 2.1.2.1 Dac diem ve cong nghe san xuat kinh doanh van tai hang khong 38 2.1.2.2 Dac di^m san pham 39 2.1.3 Cac nguon lire 41 2.1.3.1 Von va tai san 41 2.1.3.2 Doi may bay va tang ky thuat 41 2.1.3.3 Nguon nhan lite cua Tong cong ty HKVN 43 2.2 Thirc trang co cau von va sir dung von tai Tong cong ty HKVN 45 2.2.1 Co cau von tai Tong cong ty HKVN 45 2.2.1.1 Von chit sd hieu 45 2.2.1.2 Von liuy dong tit cac nguon khde 50 2.2.1.2 a)Nguon vay ben ngoai 50 2.2.1.2 b)Nguon von vay noi bo Tong cong ty 53 2.2.1.2 cjNguon von lien doanh 53 2.2.2 Thirc trang sit dung von tai Tong cong ty HKVN 55 2.2.2.1 Tai san co dinh 55 2.2.2.2 Cac khoan ddu tit dd dang 56 2.2.2.3 Cong no phai toan 57 2.2.2.4 Vat tic hang hod ton kho 58 2.2.2.5 Tien mat ton quy, ton khoan 59 2.3 Phan tich thirc trang hieu qua sir dung von tai TCT HKVN 59 2.3.1 Phan tich hieu qua sit dung von ve mat tong the 59 2.3.2 Phan tich hieu qua sic dung von co dinh 65 2.3.3 Phan tich hieu qua sic dung von lieu dong 67 2.4 Nhirng van de ton tai edng tac su dung von tai Tong cong ty HKVN 70 2.4.1 Ve can doi thu chi tien te 70 2.4.2 Ve quan ly nophai thu, cong nophai tra 71 2.4.3 Nguyen vat lieu va hang ton kho 72 2.4.4 Ve quan ly cac khoan dau tic va tai san: 73 2.4.5 Ve cong tac huy dong von 75 CHUONG in BIEN PHAP NANG CAO HIEU QUA SllDUNG VON TAI TONG CONG TY HANG KHONG VIET NAM 78 3.1 Dinh hudng phat trien cua Tong cong ty HKVN 78 3.1.1 Chien hcoc phat trien van tai Hang khong 78 3.1.2 Chien hcoc dan tic phat trien 81 3.1.2.1 Ve doi may bay 82 3.1.2.2 Ve dau tu xay dung co so khai thac mat dat, bao duong, sua chua 82 may bay 3.1.3 Chien luoc phat trien kinh doanh ngoai van tai Hang khdng 84 3.1.4 Chien hcoc tao von 85 3.1.5 Chien hcoc phat trien cac nguon nhan lice 86 3.1.6 Chien litcjc hoi nhap quoc te 87 3.2 Bien phap nang cao hieu qua su’ dung von tai Tong cong ty Hang khdng Viet Nam 88 3.2.1 Ddi mdi co che quan ly tai chfnh 3.2.2 Hoan thien he thong toan cua Tong cong ty 89 3.2.2.2 Nhung bat cap cua he thong toan hien tai Tong cong ty 91 3.2.2.3 Phuong an hoan thien he thong toan cua Tong cong ty 92 3.2.2.3 a)Quan diem hoan thien he thong toan hien 92 3.2.2.3 tyYeu cau can thiet de hoan thien he thong toan 93 3.2.2.3 c) Noi dung hoan thien he thong toan cua TCT HKVN 94 3.2.3 Thirc hien can doi thu chi tien te sat vdi nhu cau thirc te: 95 3.2.4 Tang cudng cong tac thu hoi cac khoan no qua han va no kho doi 97 3.2.5 Thirc hanh tiet kiem chi phi quan ly san xuat kinh doanh toan 100 Tong cong ty 3.2.6 Xu ly dul diem cac tai san co dinh hu hong hoac khong can dung 101 nhSm thu hoi von co dinh de tai dau tu 3.2.7 Hoan thien bo may to chuc quan ly cua Tong cong ty 102 3.3 Mot so kien nghi vdi Nha nude 107 3.3.1 Kien toan mo hinh to chdc va hoat dong cua Tong cong ty HKVN 107 3.3.2 Tao moi trudng thuan lqi de hoat dong cua Tong cong ty HKVN 108 tiep can vdi thong le quoc te, cho phep ap dung cac chfnh sach, co che dac thu doi vdi nganh Hang khong dan dung 3.3.3 Ddi mdi co che chfnh sach quan ly tai chfnh Nha nude doi vdi cac 109 DNNN noi chung va Tong cong ty HKVN noi rieng KET LUAN 112 DANH MUC TAI LIEU THAM KHAO 117 DANH MUC CAC BANG BIEU TRONG LU AN VAN Bieu l:Ket cau tai san co dinh cua DN theo cac each phan loai Trang 10 Bieu 2: So co cau to chuc quan ly cua Tong cong ty HKVN Trang 36 Bieu : Ket qua san xuat kinh doanh cua Tong cong ty HKVN tir nam 1997 den 2001 Trang 37 Bieu 4: Chat luqng lao dong quan ly cua TCT HKVN nam 2001 Trang 45 Bieu Co cau von chu so huu cua Tong cong ty HKVN qua cac nam 1988 den 2001 Trang 48 Bieu Tong hop nguon von huy dong cua Tong cong ty HKVN den 31/12/2001 Trang 50 Bieu 7: Cac don vi cua TCT HKVN co quy mo va ty le von vay cao Trang 52 Bieu : Tong hop gia tri lai cua may bay, dong co Trang 55 Bieu 9: Co cau TSCD chu yeu cua Tong cong ty Trang 56 Bieu 10: Cac khoan dau tu dang Tong cong ty Trang 57 Bieu 11: Cac chi tieu tai chfnh chu yeu cua TCT HKVN tir 1998-2001 Trang 60 Bieu 12: Cac chi tieu tong hop danh gia hieu qua sir dung von tai Tong cong ty HKVN Trang 63 Bieu 13: Cac chi' tieu danh gia hieu qua sir dung von co dinh tai Tong cong ty HKVN Trang 65 Bieu 14: Cac chi tieu danh gia hieu qua su dung von luu dong tai Tong cong ty HKVN Trang 67 Bieu 15A:Chi tieu tong doanh thu van tai den nam 2010 Trang 80 Bieu 15b: Ke hoach doanh thu van tai den nam 2010 Bieu 16:Tien lai ngan hang cua cac khoan tarn thdi nhan r6i Trang 80 Trang 96 Bieu 17: Tien lai vay cua cac khoan dat coc thue may bay Trang 97 Bieu 18: Mau bang theo doi tuoi no cua khach hang Trang 99 Bieu 19: Mo hinh to chiic quan ly dir kien cua Tong cong ty HKVN Trang 106 A DANH MUC CAC TIT VIET TAT TRONG LU AN VAN TSCD : Tai san co dinh VCD : Von co dinh TSLD : Tai san ltru dong VLD : Von ltru dong DN: Doanh nghicp DNNN: Doanh nghiep Nha nude TCKT: Tai chi'nh ke toan TCT: Tong cong ty HKVN: Hang khong Viet Nam Vietnam Airlines: Hang hang khong Quoc gia Viet Nam BSP: Bank Settlment plan DTHK: Doanh thu hanh khach DTHH: Doanh thu hang hoa - iii - lOi cam on Trong qua trinh thuc hien de tai "Bien phap nang cao hieu qua su dung von tai Tong cong ty Hang khong Viet Nam” toi da nhan duqc su giup tan tinh cua cac dong chi' lanh dao co quan, dong nghiep va ban be Toi xin duqc cam on Ong Nguydn Huu Duat-Truong ban Tai chfnh Ke toan, L Ong Nguyen Tuan Phan - phong TCKT-VPMB da giup toi viec phan tfch thuc trang su dung von tai TCT HKVN Toi xin duoc cam on Ong Nguyen Hung Son- GO VPMB, Ong Nguyen Minh Hai-Truong phong Phat trien ban, Ong Phan Anh Minh-Doi truong da tao moi dieu kien cho toi duqc tham gia khoa hoc hoan de tai Dac biet cho phep toi duqc bay to ldi cam on chan toi PGS.TS Nguydn Thanh Do va tap the giao vien Bo mon Quan tri KDCN & XDCB da tan tinh giup toi hoan ban luan van De tai ve von luon la van de phuc tap, nhat la von cua Tong cong ty Hang khong Viet Nam lai cang rong lon phuc tap hon Trong qua trinh nghien cuu de tai, mac du da rat co gSng nhung kha nang kien thuc han che nen chac ch^n luan van se nhieu thieu sot can bo sung, tac gia rat mong nhan duqc y kien dong gop cua ban ban doc de de tai hoan thien hon Xin tran cam on! Ha Noi, thang nam 2002 Tac gia Tran Quoc Hieu Bien phap nang cao hieu cpia sic dung von tai TCT HKVN trang dun day trach nhiem cho lanh dao Tdng Cong ty, lam han che nang lire kinh doanh cua Tdng Cong ty Tren thuc te, bo may td chiic va co che quan ly cua Tdng Cong ty HKVN dang timg budc duoc xay dung de phu hop vdi chu truong, chfnh sach phat trien kinh te - xa hoi cua Dang va Nha nudc theo hudng tiep tuc doi mdi va phat trien khu vuc doanh nghiep Nha nudc, hinh cac tap doan kinh te Nha nudc quy mo ldn cac linh vuc kinh te chu chot, phuc vu su nghiep day manh cong nghiep hoa, hien dai hoa Bo may td chiic quan ly cua Tdng Cdng ty da cd sir phan dinh rd chiic nang quan ly Nha nudc va quan ly kinh doanh nganh Hang khong va tang cudng quan ly Nha nudc ddi vdi cac hoat dong san xuat kinh doanh, tang quyen chu dong cho Tdng Cdng ty nhung mo hinh hien van chua hoan toan phu hop va cd nhung ton tai can phai khac phuc Cu the: - Hang Hang khong Quoc gia (Vietnam Airlines) - don vi dong vai tro nong cot chiem tdi hon 80% tdng so vdn cua Tdng cdng ty nhung co cau td chiic vSn chua tuong xiing vdi vai tro quan cua nd; - Hoat dong cua Tdng Cdng ty va khoi hach toan tap trung bi chdng cheo Hn Ion - Dai dien quyen so huu ve vdn chua duqc xac dinh ro rang giua Tdng Cdng ty va cac don vi vien Tdng cdng ty Nhung ton tai da anh hudng khong nho den hieu qua su dung dong vdn cung nhu nang luc kinh doanh cua Tdng Cdng ty Thdi gian tdi, chd dqi Nha nudc phe duyet co cau td chiic theo mo hinh mdi, Tdng Cdng ty can chu khac phuc nhung ton tai thong qua cac bien phap sau: J Phan dinh lai chiic nang, nhiem vu, trach nhiem, quyen han cho cac don vi vien cung nhu cho cac Ban tham muu Tdng Cong ty Luan vdn thac sy QTKD 103 Bien phap nang cao hieu qua sic dung von tai TCT HKVN nham tranh tinh trang chong cheo chirc nang, nhiem vu, gay tfnh y lai, thieu trach nhiem viec giai quyet cac cong viec co lien quan den nhieu ban, nhieu don vi khac dac biet phai gSn nhiem vu sir dung vdn hieu qua vdi trach nhiem cua cac ca nhan duqc Tdng cong ty giao nhiem vu va quyen han sir dung von Ddi vdi hoat dong cua khoi ky thuat can nhanh chong lap cdng ty ky thuat de quan ly tap trung cac hoat dong ky thuat, tranh tinh trang manh lam dan den chat luqng phuc vu ky thuat khdng dong nhat tai cac san bay khac nhau, gay lang phi that thoat vat tu tai, giam hieu qua cua vdn cd dinh Xuat phat tir nhung noi dung co ban tren day, luan van xin gidi thieu mot md hinh td chirc du kien (Bieu 19) Theo do, md hinh mdi khac phuc duqc nhung ton tai hien va cd mot sd diem tien bo sau: - Gop phdn phan dinh rd rang chuc nang nhiem vu cua co quan lanh dao dieu hanh hoat dong san xuat kinh doanh cua Tdng cdng ty: Cac Giam doc dieu hanh khdng chi giup viec cho Tdng Giam doc ve linh vuc duqc phan cdng ma la ngudi chiu trach nhiem dieu hanh hoat dong mang cdng viec thuoc tham quyen va cung chinh la ngudi chiu trach nhiem sir dung dong vdn hieu qua nhat - Tang cudng trach nhiem cua cac can bd quan ly cap cao, gfin trach nhiem vdi quyen han td chirc thuc nhiem vu duqc phan cdng - Chuyen mot sd don vi cdng ty TNHH mot vien de tang cudng vai tro chu dong va gan giua quyen lqi va trach nhiem cua ngudi duqc Tdng cdng ty giao vdn kinh doanh vdn, tang vai tro tu giam sat ddi vdi viec sir dung vdn cua cac don vi Luan vdn thac sy QTKD 104 Bien phap nang cao hieu qua su: dung vdn tai TCT HKVN - Tao nen sir lien ket thuc sir tren co so lien ket kinh te giua cac don vi T6ng cong ty Cac don vi mot mat duoc chuyen mon hoa thuc hien cac khau cua day chuyen san xuat nhung luon phai co sir phoi hop chat che hoan nhiem vu chung, bao dam ket qua san pham cuoi cung - Gop phSn thuc hien chu truong phat trien nhieu phan kinh te va phat huy vai trd chu dao cua kinh te nha nudc: Trong Tong cong ty co cac cong ty trach nhiem huu han nhieu vien, mot vien, cong ty co phan, lien doanh Luan vdn thac sy QTKD 105 BIEU 49 mO hinh to chuc iwkien 1 GD Ky thuat Ban KT vat tu DBCL Ky thuat GD Thuong mai GD DII-KT bay KHTT - - TMHH Dich vu bay - DH bay TTHK DBCL Khai - _ DBCL Dich vu thac bay TT Hua'n luyen ~J -VPDN Kiem toan ~T~ -? ~; KH0T CNTT ATAN I