Luận văn hoàn thiện nội dung và phương pháp phân tích tài chính tại công ty thông tin di động(vms)

BO GIAO DUC VA DAO TAO TRUING DAI HOC KINH TE QUOC DAN HOTUAN —1 Itt.ihSngtwthuv^Kj HOAN THIEN NOI DUNG VA PHUONG PHAP PHAN TICH TAI CHINH TAI CONG TY THONG TIN DI DONG (VMS) CHUYEN NGANH: QUAN TRI KINH DOANH CONG NGHIEP VA XAY DUNG LUAN VAN THAC SI QUAN TRI KINH DOANH HUdNG DAN KHOA HOC: PGS-TS PHAN DANG THAT THS GqJ HA NOI - 2003 MUC LUC Trang MUC LUC I DANH MUC BANG, BIEU, SO DO VA BIEU DO MO DAU CHUONG 1: LY LUAN CHUNG Vft NOl DUNG VA PHUONG PHAP PHAN TICH TAI CHINH DOANH NGHIEP 1.1 Tam quan cua phan tfch tai chinh doi vdi doanh nghiep 1.1.1 Co so hoat dong tai chinh doanh nghiep 1.1.2 Quan he tai chinh doanh nghiep 1.1.3 Su can thiet phan tich tai chinh doanh nghiep 1.1.4 Muc tieu, y nghia cua phan tich tai chinh 10 1.1.5 Thong tin sir dung phan tich tai chinh 13 1.2 Mot so danh gia chung v6 phan tich chi so 16 1.2.1 Phan tich xu huong 16 1.2.2 Tinh dong bo phan tich chi so tai chinh 17 1.2.3 Can phan tich cac chi so tai chinh 17 1.3 NOi dung phan tich tai chinh 18 1.3.1 Nhom chi so ve kha nang toan 18 1.3.2 Nhom chi so v6 nang luc hoat dong 22 1.3.3 Nhom chi so v6 khanang can doi von hoac co cau von 27 1.3.4 Nhom chi so v6 kha 30 nang sinh loi 1.4 Mot so phuong phap duqc sir dung phan tich tai chinh 34 1.4.1 Phuong phap so sanh 34 1.4.2 Phuong phap thay the lien hoan 35 1.4.3 Phuong phap lien he can doi 38 CHUONG 2: DANH GIA NOI DUNG VA PHUONG PHAP PHAN TICH TAI 39 CHINH TAI CONG TY THONG TIN DI DONG 2.1 Tdng quan v6 cong ty Thong tin di dong 39 2.1.1 Su doi va phat triSn cua cong ty Thong tin di dong 39 2.1.2 Dac di6m nganh kinh doanh dich vu thong tin di dong 40 2.1.3 Co cau to chuc cua edng ty 41 2.2 Nhung nhan to anh huong den SXKD va cong tac phan tich TC 43 2.2.1 Cac nguon lire cua cong ty 47 2.2.3 Ket qua hoat dong san xuat kinh doanh ba nam gan nhat 51 2.2 Cong tac phan tfch tai chi'nh tai cong ty nhung nam qua 53 2.2.1 Phan ca'p va md'i quan he givra cac ca'p cong tac PTTC 53 2.2.2 Khai quat cong tac phan tfch tai chfnh tai cong ty 56 2.2.3 Nhung can cu cho phan tfch tai chfnh tai cong ty 59 2.2.4 Quy trinh hach toan ke' toan va tdng hcrp bao cao tai chfnh 62 2.2.5 Kiem tra, danh gia cong tac phan tfch tai chfnh tai cong ty 67 2.3.6 Danh gia cong tac phan tfch tai chfnh tai cong ty 68 CHVONG 3: MOT SO GIAI PHAP NHAM HOAN THIEN NOI DUNG VA 72 PHUONG PHAP PHAN TICH TAI CHINH TAI CONG TY 3.1 Mot so quan diem dinh hudng 72 3.1.1 Quan diem 72 3.1.2 Quan diem 72 3.1.3 Quan diem 73 3.1.4 Quan diem 74 3.1.5 Quan diem 74 3.2 Mot so giai phap 75 3.2.1 Lua chon he thong chi tieu phan tfch tai chfnh phu hcrp voi VMS 75 3.2.2 Tang cubng sir dung phuong phap PT nguon von va sir dung vd'n 82 3.2.3 Lap bang luu chuye’n tien te 86 3.2.4 Hoan thien mot so dieu kien ve to chuc quan ly 87 3.3.5 Ap dung cong nghe thong tin cong tac phan tfch tai chfnh 89 KET LUAN 90 DANH MUC BANG, BIEU SO DO VA BIEU DO Trang SO DO 1: TO CHUG BO MAY QUAN LY CONG TY VMS SO DO 2: PHAN CHIA THU NHAP CHO CAC BEN THAM GIA BCC 46 BIEU DO 1: DOANH THU THUC HIEN CAC NAM 2000-2002 51 BIEU DO 2: LOINHUAN THUG HIEN CAC NAM 2000-2002 52 BIEU DO 3: NOP NGAN SACH CAC NAM 2000-2002 52 BANG 1: DANH SACH MAU BI&J BAO CAO 58 BIEU 1: BANG CAN DOI KE TO AN CAC NAM 2000, 2001,2002 VA SO SANH 64 BlfeU 2: KET QUA HO AT DONG KINH DOANH CAC NAM 2000, 2001,2002 VA SO SANH 66 BANG 2: PHAN TICH TAI CHINH THONG QUA CAC CHI TIEU TAI CHINH 76 43 DAC TRUNG BANG 3: HE THONG CAC CHI TIEU TAI CHINH CAN AP DUNG TAI CONG 78 TY VMS VA Y NGHIA THUC TIEN BlfiU 3: NHUNG CHI TIEU PHAN ANH KHA NANG SINH LOl BIEU : PHAN TICH NGUON VON VA SllDUNG VON NAM 2002 80 84 MO DAU SUC'AN THIET CUA LUAN VAN Cong ty Thong tin Di dong (VMS) la mot hai cong ty cung cap dich vu thong tin di dong lon nhat tai Viet nam hien va tiep tuc khong ngung ldn manh va phat trien Cong ty da thnc su khang dinh vi tri dSn dau cua mimh bang chat lupng dich vu, bang sn gia tang nhanh so lupng khach hang va quan hon ca la bang hieu qua kinh doanh Vdi muc tang trudng nhanh ca ve doanh thu va lpi nhuan, Cong ty thong tin di dong da dong gop mot phan khong nho vao ngan sach Nha nudc, luon la mot cac don vi dSn dau ve nop ngan sach Nha nudc gop phan viec phat trie’n Nganh Buu chrnhVien thong va phat trien dat nudc Ben canh nhung thuan lpi, Cong ty phai duong dau vdi khdng ft thach thuc qua trinh phat trien nhat la giai doan hien ma thi truong vien thong dang dan dupc md cua De’ giu vung vi tri dSn dau ve cung cap dich vu thong tin di dong d Viet nam va khong ngung ldn manh, phat trie’n tao da hoi nhap co hieu qua vao linh vnc vien thong khu vnc va the gidi, Cong ty phai co dinh hudng kinh doanh dung dan, nang cao hon nua hieu qua san xuat kinh doanh, khong ngung hoan thien co cau to chUc, hoan thien cac cong cu quan ly dac biet phai ke den cong tac tai chinh Trong thdi gian qua, cdng tac tai chinh giu vai tro quan trong viec dieu hanh san xuat kinh doanh tai Cong ty thong tin di dong, nhien cong tac phan tich tai chinh chua dupc chu lam kho khan cho cong tac danh gia toan dien hoat dong san xuat kinh doanh va giam tinh chu dong cua cac don vi co sd Xuat phat tu thnc te" do, van de "Hoan thien noi dung va phuong phap phan tich tai chinh doanh nghiep tai Cong ty thong tin di dong" da dupc chon lam Luan van thac sy quan tri kinh doanh vdi hy vong gop phan vao viec hoan thien mot cong cu quan trong quna ly doanh nghiep, nang cao hieu qua hoat dong san xuat kinh doanh tai Cong ty Thong tin di dong MUC DICH NGHIEN CUU: • Trinh bay cac van de ly luan co ban ve noi dung va phuong phap phan tich tai chfnh doanh nghiep • Phan tfch, danh gia thuc trang noi dung va phuong phap phan tfch tai chfnh tai Cong ty Thong tin di dong thoi gian qua va dua mot so bien phap chu yeu de hoan thien cong tac tren DOI TUONG VA PHAM VI NGHIEN CUU: Doi tuong nghien cuu: noi dung va phuong phap phan tfch tai chfnh tai Cong ty Thdng tin di dong Pham vi nghien cuu: Tap trung nghien cuu cdng tac phan tfch tai chfnh cua Cong ty va cac don vi true thuoc Cong ty PHUONG PHAP NGHIEN CUU: • Phuong phap nghien cuu: - Thu thap va xir ly thong tin so cap - Thu thap va xu ly thong tin thu cap • Phuong phap phan tfch: Tiep can he thdng , thdng ke, tdng hop, so sanh, phan tfch, co ket hop di£u tra khao sat thuc te NHUNG DONG GOP CUA LUAN VAN: • He thdng hoa cac van de co ban ve noi dung va phuong phap phan tfch tai chfnh doanh nghiep • Danh gia dupe thuc trang cdng tac phan tfch tai chfnh cua Cdng ty Thdng tin di dong • De xuat mot so giai phap nhdm hoan thien noi dung va phuong phap phan tfch tai chfnh tai Cdng ty Thdng tin Di dong KET CAU CUA LUAN VAN: Loi mo dau Chuong 1: Ly luan chung ve noi dung va phuong phap phan tfch tai chinh doanh nghiep Chuong 2: Danh gia noi dung va phuong phap phan tfch tai chfnh tai Cdng ty Thong tin Di dong nhung nam qua Chuong 3: Mot so Giai phap nhSm hoan thien noi dung va phuong phap phan tfch tai chfnh tai Cong ty Thong tin Di dong Ket luan CHUONGI LY LUAN CHUNG VE NOI DUNG VA PHUONG PHAP PHAN TICH TAI CHINH DOANH NGHIEP 1.1 TAM QUAN TRONG CUA PHAN TICH TAI CHINH DOI Vdi DOANH NGHIEP 1.1.1 CO SO HOAT DONG TAI CHINH DOANH NGHIEP Doanh nghiep tien hanh san xuat kinh doanh tren lupng von nhat dinh ma doanh nghiep co, dupc the hien toan bo gia tri cua tai san thuoc quyen quan ly su dung cua doanh nghiep, phan anh tren nguon von cua bang can doi ke toan Qua trinh hoat dong cua cac doanh nghiep co su khac biet dang ke ve quy trinh cong nghe, tinh chat hoat dong va muc tieu Su khac biet phan ldn dac diem kinh te, ky thuat cua mdi doanh nghiep quyet dinh Nhung cho du co su khac biet nay, ngudi ta vin cd the’ khai quat nhung net chung nhat cua doanh nghiep thong qua dau vao va dau Mot dau vao la mot san philm hang hoa hay dich vu ma doanh nghiep su dung qua trinh san xuat kinh doanh Cac dau vao dupc ket hop vdi tao hang loat cac san pham dem tieu dung hoac su dung cho hoat dong san xuat kinh doanh khac Nhu vay, mot thdi ky nhat dinh, cac doanh nghiep da chuyen hoa cac dau vao cac dau de ban tren thi trudng Trong so cac tai san ma doanh nghiep nam giu, cd mot tai san dac biet, la tien Chinh viec du tru tien cho phep doanh nghiep mua cac hang hoa, dich vu can thiet de tao nhung hang hoa dich vu phuc vu cho muc dich trao doi Tu do, khai niem dong vat chat va dong tien te phat sinh, nghia la cd su dich chuye’n hang hoa, dichvu va su dich chuye’n ti£n te giua cac don vi, cac phan kinh te Nhu vay, ung vdi dong vat chat di vao ( hang hoa, dich vu dau vao) la dong tien te di va ngupc lai San xuat, chuyen hoa la mot quy trinh cong nghe Mot mat, nd dirge dac trimg bbi theti gian chuyen hoa hang hoa, dich vu Mat khac, no dune dac trirng bbi cac yeu to can thiet cho sir van hanh, la tu lieu lao dong va she lao dong Quy trinh co tac dong quyet dinh tdi co cau von va hoat dong trao ddi cua doanh nghiep Doanh nghiep thuc hien hoat dong trao ddi vdi thi trubng cung cap dau vao hoac thi trubng phan phoi tieu thu dau No quyet dinh sir van hanh cua san xuat va lam thay ddi co cau von cua doanh nghiep Phan tich tai chfnh doanh nghiep cho phep lam rd khai niem co ban la dong tai chinh va du tru tai chfnh Dong tai chfnh duoc the hien va phan anh bao cao ket qua kinh doanh va bao cao luan chuyen tidn te Du tru tai chfnh duoc phan anh bang can ddi ke toan Dong tai chfnh co y nghia thdi ky nhat dinh du tru co y nghia tai mot thdi didm nhat dinh Sir chuydn hoa khong ngimg giua cac dong tai chfnh duoc the hien va phan anh cac bao cao tai chfnh doanh nghiep Quan he giua dong va du tru la nen tang cua hoat dong tai chfnh doanh nghiep 1.1.2 CAC QUAN HE TAI CHINH DOANH NGHIEP 1.1.2.1 Quan he tai chinh doanh nghiep vdi nha nude Quan he phat sinh qua trinh trao doi hang hoa, phan phoi tdng san pham quoc dan giua Nha nude vdi doanh nghiep Cac doanh nghiep cd nghia vu nop thue cho Nha nude theo luat dinh 1.1.2.2 Quan he giua doanh nghiep vdi thi trubng tai chinh Doanh nghiep thuc hien qua trinh trao doi, mua ban san phdm tai chfnh nhSm thoa man nhu c&u vd von cua minh Ddi vdi thi trubng tidn te, thdng qua thi trubng lien ngan hang, cac doanh nghiep cd thd tao duoc nguon von ngan han dd tai tro' cho hoat dong kinh doanh Ddi vdi thi trubng von, doanh nghiep cd thd tao nguon von dai han bang each phat hanh cac chung khoan nhu cd tien te la cac dong ngan luu vao Tuy thuoc vao tinh hinh kinh doanh va cac khoan dau tu den han thu hoi, he so phan tich se bien dong • He so dong tien tu hoat dong tai chinh so vdi tdng dong tien vao: Hoat ddng tai chfnh la nhung nghiep vu lam thay ddi co cau tai chinh cua doanh nghiep Cu the la: tang giam cac khoan vay, tang giam von chu sd huu huy dong, phat hanh cd phieu, mua trai phieu, cd phieu, □ • He so' dong tien de tra np dai han so vdi tons dong tien vao Muc tieu quan nua cua viec phan tich bao cao luu chuyen tien te la nham du bao ke' hoach tien te, goi la hoach dinh ngan sach Do la can cu vao ke't qua phan tich bao cao luu chuyen tien te de’ lap ke' hoach thu chi tien te cho tdng linh vuc hoat dong tuong lai Ke' hoach tien te la he qua cua ke' hoach kinh doanh Vdi muc hoat dong kinh doanh nao thi can bao nhieu tien va vao thdi die’m nao? Cac doanh nghiep phai xay duns ke hoach tai chinh ngan han phuc vu cho mot ky kinh doanh thudng la mot quy hay mot nam Ke' hoach tai chinh dua tren ke hoach san xuat kinh doanh va cac chi tieu ve tai chinh tien te thuoc ky trudc cd dupc qua phan tich bao cao ngan luu Ke hoach kinh doanh du bao dua vao nghien cuu thi trudns nhung tham cdn ve khoi lupns hoat dong va ca ve chi phi kinh doanh ~ la nhung nhan td' phan nhieu phu thuoc vao tinh hinh khach quan Trong dd, cac chi tieu vd tai chinh lai le thuoc rat nhieu vao kha nang phan tich tai chinh, tinh khoa hoc va tinh chinh xac cung nhu co sd xac lap cua nha phan tich kinh te tai chinh 3.2.4 HOAN MOT SO DIEU KIEN VE TO CH&C QUAN LY 3.2.4.1 Cong ty can hoan thien ban "Quy dinh cu the ap dung che ke toan doanh nghiep" noi bo Cong ty de co the dua phan tich tai chinh trd mot cong tac thudng xuyen, lien tuc va bat buoc doi vdi cac don vi, can lam rd cac noi dung sau: 87 Quy dinh cu the he thdng chi tieu tai chinh can phan tfch, giai thfch noi dung, kdt cau, phuong phap tfnh toan cac chi tidu d Cong ty va cac don vi true thuoc • Quy dinh cu the thuc hien che bao cao nhung ket qua phan tfch doao gom cac m&u bidu, thdi han phan tfch va gui bao cao, nhung noi nhan • Quy dinh phai hudng tdi phu hqp vdi cac tieu chuan qudc te ve bao cao phan tfch tai chfnh 3.2.4.2 Dao tao doi ngu can bo tai chinh, tranh thu huy dong cac ngudn tu van tai chfnh tu ben ngoai Nhu da de cap d Chuong 2, Cdng ty cd ngudn nhan luc chat luqng cao dap ung yeu cau san xuat kinh doanh dd Trudc het dd la mot luc luqng lao dong cd trinh cao dd trinh dai hoc va tren dai hoc chiem 63%, trinh cao ding chiem 18%, trinh trung hoc chiem 16%, lao dong phd thdng co trinh so cap chi chiem 3% Them vao dd, luc luqng lao dong cua Cdng ty VMS cd tuoi ddi kha tre vdi tudi binh quan la 30 tuoi Cdng ty cung cd mot doi ngu chuyen vien ke toan rat chuyen nghiep cdng viec hach toan ke toan nhung thieu kinh nghiem linh vuc phan tfch tai chfnh, dd cung la mot ly lam cho cong tac tai Cdng ty chua duqc phat trien Do dd, yeu cau cd mot doi ngu chuyen vien cd kha nang phan tfch tai chfnh nham dua nhung y kien tham mtru cho lanh dao Cdng ty viec hoach dinh chfnh sach tai chfnh la mot yeu cau rat can thiet Dac biet thdi gian tdi, thi trudng tai chfnh nude va qudc te md rat nhieu cor hoi cho cac doanh nghiep tham gia dau tu, cdng ty Thong tin di dong cang can cd mot doi ngu chuyen vien tai chfnh gioi ve chuyen mon, hieu biet sau rong ve dac didm kinh doanh cua nganh, ve moi trudng kinh te vi mb nhu chfnh sach tai chfnh, tien te, thue cua Nha nudc, nhung xu the bien dong cua nen kinh te nudc va qudc te 88 3.2.5 AP DUNG CONG NGHE THONG TIN TRONG CONG TAC PHAN TICH TAI CHINH Cung vdi sir phat trien Cong nghe thdng tin giai doan hien nay, viec ap dung rong rai nhung tiru vao llnh vuc quan ly duoc dac biet quan tam, nhat la ddi vdi Cdng ty VMS, mot cdng ty hoat dong linh vuc Vidn thdng thi nhung dieu kien tang cho su phat trien nhung ung dung Cdng nghe thdng tin la het sue thuan lpi Cdng ty da cd mot mang may tfnh dien rong (WAN) noi ca ba Trung tam tai Ha noi, Da Nang va TP HCM vdi 30 maychu va khoang 500 may tinh ke noi vdi Trong khau hach toan ke toan, Cdng ty hien dang sir dung He thdng ke toan SUN, mot he thdng ke toan dupe danh gia la mot nhung chuong trinh ke toan tot nha't tren the gidi hien Vdi viec ung dung he thdng ke toan SUN, cdng viec hach toan cua Cdng ty da hoan thien ra't nhieu, viec cap nha't sd lieu, nhan bao cao ke toan cua cac don vi, viec tap hop du lieu va tdng hop rat nhanh chong Tat ca cac miu bieu, each thuc tap hop sd lieu, phuong phap hach toan, tinh toan, da duoc thdng nhat toan Cdng ty Day la co sd rat quan cho viec ap dung cdng nghe thdng tin vao cdng tac phan tfch tai chinh Tren co sd nhung du lieu tu khau hach toan ke toan tren mot co sd tang tien tien cua cdng nghe thdng tin la dudng truydn va may moc thiet bi Tin hoc-Vien thdng, Cdng ty chi can dat hang viet mot sd chuong trinh phan mdm nham khai thac nhung du lieu can thiet de phan tich tai chfnh cua Cdng ty nham dua nhung bao cao phan tich dinh ky va dot xuat giup cho lanh dao Cdng ty hoach dinh dupe chinh sach tai chinh, trp giup viec quyet dinh kinh doanh noi chung va tai chinh noi rieng 89 KET LUAN Trong xu the hoi nhap kinh te Qudc te, viec nganh Buu chinh-Vidn thdng noi chung va dich vu thdng tin di dong noi rieng se phai ddi mat vdi canh tranh thuc su la khong tranh khoi Hoan thien cdng tac phan tich tai chinh la yeu to het sue quan dam bao nang cao hieu qua hoat dong san xuat kinh doanh dua doanh nghiep phat trien on dinh, vung chdc Thuc tidn cdng tac phan tich tai chinh Cdng ty thdng tin di dong co khong it nhung didm ton tai can khac phuc Do vay tac gia da chon de tai "Hoan thien noi dung va phuong phap phan tich tai chinh ngan tai Cdng ty thdng tin di ddng ” lam luan van nghien cdu Qua nghien cuu ly luan, va ket hcrp vdi viec phan tich thuc trang cdng tac phan tich tai chinh tai Cdng ty thdng tin di dong, tac gia luan van da trinh bay nhung noi dung co ban sau: • Noi dung va phuong phap phan tich tai chinh doanh nghiep • Thuc trang cdng tac phan tich tai chinh tai Cong ty thong tin di dong • Mot so giai phap hoan thien noi dung va phuong phap phan tich tai chinh tai Cdng ty thdng tin di dong Dd tai nghien cuu ddi hdi mot lupng kien thuc tdng hop ve kinh te - tai chinh, pham vi nghien cuu khong rong so vdi tam mot Tdng cdng ty Nhung Cdng ty VMS la mot doanh nghiep ldn cung cap dich xu vidn thdng da dang tren pham vi toan qudc, ung dung cdng nghe vidn thong tien tien nhat hien tren the gidi lai cd thuc hien hop ddng hop tac kinh doanh BCC vdi nudc ngoai d dang kha dac thu Nhung dac die’m dd dan den cdng tac quan ly noi chung va quan ly tai chinh *• noi rieng d Cdng ty la kha phuc tap Chinh vi vay luan van chac chan cd nhung han che' nhat dinh, tac gia mong muon nhan duoc nhung y kien ddng gop, chi dan cua cac thay, cd giao, cac nha khoa hoc, cac nha kinh doanh, ban ddng nghiep va cac ban quan tam de bd sung hoan thien luan van cd chat lupng hon, qua dd tac gia cung dupc bo sung kien thuc de nhan thuc day du hon vd van dd 90 TAI LIEU THAM KHAO PGS.TS Le Van Tam (Chu bien) — Giao trinh Quan tri doanh nghiep — NXB Giao due — 1998 TS Vu Duy Hao, Dam Van Hud, Pham Long — Quan tri Tai chfnh doanh nghiep — NXB Thong ke - 2000 GS Dd Hoang Toan (Chu bien) — Giao trinh Ly thuyet Quan ly kinh te — NXB Giao due —1997 PGS.TS Nguydn Ngoc Mai (Chu bien) — Giao trinh Kinh td' dau tu — NXB Giao due — 1998 Nguydn Tan Binh — Phan tfch hoat dong doanh nghiep — NXB Dai hoc Quoc gia TP Ho Chf Minh — 2001 Vien phat trien kinh te, Ngan hang the gidi — Quan tri doanh nghiep cac ndn kinh te chuyen doi — NXB Khoa hoc va ky thuat — 1996 Josette Peyrard — Phan tfch tai chfnh doanh nghiep — NXB Thong ke- 1997 Garry D.Smith, Danny R.Amold Bobby G.Bizzell — Chien lupc va sach lupc kinh doanh — 1998 Thomas J Robbins, Wayne D.Morrison — Quan ly va ky thuat quan ly — NXB Giao thdng — 1999 10 Alvin A Arens, James K.Loebbecke — Kiem toan — NXB Thdng ke - 1996 11 Hop ddng hop tac kinh doanh BCC sd VC190595 giua VMS va Comvik Kennevik 12 Mot sd bao cao tai chfnh cua Cdng ty VMS cac nam 2000,2001,2002 PHU LUC < PHU LUC 1: BANG CAN DOI KE TOAN CHI TIET CAC NAM 2000, 2001,2002 VA SO SANH 2001 - 2000 nOi dung STT TAI SAN ■ ■ ■ Tai san lini dong va dau tu ngiin han A 2000 2001 2002 chenh lech 2002 - 2001 % chenh lech % 1,401,055,773,563 1,752,446,903,71 2,058,669.215,204 351,391,130,151 1,305,582,651,231 1,618,345,565,94 1,861,620,817,437 312,762,914,711 23.96 243,275,251,496 15.03 665.81-1,078.639 12 12 1.832.83 1.933.5 19.93 1 76.607,754.192 26.53 69.51 1.(>87, l()< 8.25 9,754,632,235 5,694,893,00 3,267,039,446 -4,059,739,232 -41.62 -2,427,853,557 -42.63 655,976,821,263 836,611,009,25 903,628,814,797 180,634,187,994 27.54 67,017,805,540 8.01 82,625,141 115,930,57 5,037,665,688 33,305,430 40.31 4,921,735,117 4,245.42 25.08 306.222.311.490 17.47 lien Tien mat ton quy (g6m ca ngan phidu) Tidn gtri ngan hang Tidn dang chuye’n II (au khoan Jan lir lat chinh nvan han Dftu tu chung khoan ngan han D5u tu ngan han khac Du phdng giam gia dir nghiep Chi su nghidp nam tide Chi sir nghidp nliin 28.773/ 3,310,394,846 12.87 -2,504,434,038 -15.40 44,931,212 186.24 -91.35 -538,794,735 146.38 7,461.204.868 67.1(1 10,193.4885)10 593.07 -1,303,403,378 -34.28 811,222,716 32.46 9,184,675,240 133.70 -16,054,112,952 -100.00 0 11,513,488 136,49 33,515,308 -11,376,994 -98.81 435,460,350 26,770,35 125,429,770,682 -408,690,000 -93.85 33,378,814 24,454.42 125,403,000,332 468,439.90 liii san co dinh va dau tu dai han 95,473,122,333 134,101,337,77 197,048,397,767 38,628,215,441 40.46 62,947,059,994 46.94 1aI san co dinh 70,81 3.098.1 19 78.842.676,32 M7.2.03 i 032 8,029.578,20* 1.34 69.019,356.704 87.54 TSCD huu hinh 70,813,098,119 78,384,581,88 143,945,888,143 7,571,483,761 10.69 65,561,306,263 83.64 - Nguyfen gia 116,277,275,821 142,285,935,48 229,624,774,708 26,008,659,660 22.37 87,338,839,227 61.38 - Gia tri hao mOn luy ke' -45,464,177,702 -63,901,353,60 -85,678,886,565 -18,437,175,899 40.55 -21,777,532,964 34.08 B TSCD thu£ tai chinh 0 - Nguyen gia 0 - Gia tri hao mon luy ke' 0 TSCD vo hinh 458,094,44 3,916,144,889 458,094,448 3,458,050,441 754.88 - Nguyen gia 519,800,00 7,874,843,578 519,800,000 7,355,043,578 1,-414.98 - Gia tri hao mon luy ke' -61,705,55 -3,958,698,689 -61,705,552 -3,896,993,137 6,315.47 10.066.666.66 10.866,066.67 800.000.000 800.01 >03000 7.95 9,266,066,667 II C;ic khoan dau in lai chinh dai han D;iu tu chung khoan dai han 0 Gop vOn lien doanh 0 Cac khoan diiu tu dai han khac Du phOng giam gia diiu tu dhi han 1ll Chi pin xay dung cn han dddang IV Cac khoan h\ quy ky cnoc dai han V Chi phi ira Irnov dai han A 9,266,666,667 10,066,666,66 10,866,666,667 800,000,000 8.63 8.63 ' 15.393,357.547 45.1 01.994.77 I5.2N3.200.00l 29,798.637.23 800,000,000 7.95 193.58 -29,91H^ ^88,717 0 23.036.492.007 23,036,492,007 -66.18 Ngudn v&i 1.401.055.773.563 1.752.446.903.71 2.058.669.215.204 351.391.130.151 25.08 306.222.311.490 17.47 So phai ira 689,545,784,919 688,257,171,66 558,794,132,814 -1,288,613,255 -0.19 -129,463,038,850 -18.81 647,443,134.404 622.009.840,99 13,357,507.826 -25.433,293,41 -3.93 -108.652,333,167 -17.47 No nii.in han * Vay ngan han 0 Ng dai han den han tra 0 Phai tra cho ngudi ban Ngudi mua tra tidn trudc Thug' va cac khoan phai ndp nha ndc 77,555,489,320 70,429,999,83 106,838,781,407 -7,125,489,490 -9.19 36,408,781,577 51.69 Phai tra CNV 13,799,458,957 32,905,268,62 34,666,914,451 19,105,809,670 138.45 1,761,645,824 5.35 Phai tra cho cac dem vi ndi bd 355,049,589,755 315,743,162,95 85,796,353,604 -39,306,426,803 -11.07 -229,946,809,348 -72.83 + phai tra giua TCTy va cdng ty 2,983,124,486 2,572,590,48 2,528,243,909 -410,534,000 -13.76 -44,346,577 -1.72 + phai tra giua cty va trung tarn 352,022,127,761 313,170,572,46 4,814,836,024 -38,851,555,295 -11.04 -308,355,736,442 -98.46 78,453,273,671 -44,337,508 -100.00 78,453,273,671 + phai tra ndi bd khac 1,537,129,114 2,081,014,24 18,300,748,477 543,885,126 35.38 779.41 0 44,337,508 16,219,734,237 199,501,467,258 200,850,395,34 267,754,709,887 1,348,928,086 0.68 66,904,314,543 33.31 No Jai han 2I.662.728.OOO (>(12.728.00 0 0.00 -2 1.662.728.0110 •100(H) Vay dai han 21,662,728,000 21,662,728,00 0.00 -21,662,728,000 -100.00 Ng dai han III Ng khac 20.439,922.515 44.584,602.67 45,436.(124,988 24,144,680.156 18.13 852.022,317 1.91 Chi phi phai tra 12,657,070,740 33,188,024,95 28,950,538,831 20,530,954,213 162.21 -4,237,486,122 -12.77 Tai san thira chd xur ly Nhan ky cugc, ky quy dai han Cac khoan phai tra phai ndp khac II 0 7,782,851,775 11,396,577,71 16,486,086,157 3,613,725,943 46.43 5,089,508,439 44.66 Ngtldn von chii sd hirti 71 1,509,988,644 1,064,189,732,05 1,499,875,082,390 352,679,743,406 49.57 435,685,350,340 40.94 Ngtioii von - qu< 702,226.074,838 1.057.8 1.922,49 1.492,820.81 1.184 355.585.847.65 I 50.64 435.008,888.992 41.12 Ngudn vd'n kinh doanh 122,553,045,364 149,061,992,53 247,291,561,398 26,508,947,166 21.63 98,229,568,868 65.90 2,960,081,903 244,33 1,479,495 26,508,947,166 It + ngan sach + tu bd sung 122,553,045,364 149,061,992,53 2,960,081,903 21.63 95,269,486,965 63.91 * ciia Tdng cdng ty * cua don vi 14,672,439,046 28,518,532,33 28,518,532,332 13,846,093,286 94.37 0.00 107,880,606,318 120,543,460,19 215,812,947,163 12,662,853,880 11.74 95,269,486,965 79.03 + lidn doanh 0 Chenh Idch danh gia lai tai san 0 Chdnh lech ty gia Quy dflu tir phat tridn Quy dir phdng tiii chfnh Loi nhufln chua phan phdi Ngudn vdn dau tu XDCB II 1,560,249,757 4,622,062,98 7,327,146,927 3,061,813,229 196.24 2,705,083,941 58.53 321,169,506,525 552,968,293,21 746,505,809,761 231,798,786,688 72.17 193,537,516,548 35.00 2,609,822,865 2,601,629,28 2,218,013,079 -8,193,580 -0.31 -383,616,206 -14.75 237,122,131,878 345,192,719,31 486,113,055,156 108,070,587,437 45.58 140,920,335,841 40.82 17,211,318,449 3,365,225,16 3,365,225,163 -13,846,093,286 -80.45 0.00 Nituon kmli pin 9.283,913.806 6.377,809.55 7.054.270,906 -2,906.104.24.8 -31.30 676,461.348 IO.6I Quy du phdng vd trq ca'p mat viec lam 3,248,016,268 3,248,016,26 3,248,016,268 0.00 0.00 Quy khen thudmg va phuc loi 5,872,743,378 3,036,489,13 3,532,950,478 -2,836,254,248 -48.30 496,461,348 16.35 Quy quan ly cua ca'p tren Ngudn kinh phf sir nghiep 163,154,160 93,304,16 273,304,160 -69,850,000 -42.81 180,000,000 192.92 * ngudn kphf su nghiep nam truoc 163,154,160 13,304,16 93,304,160 -149,850,000 -91.85 80,000,000 601.32 80,000,00 180,000,000 80,0(H),000 100,000,000 125.00 0 * ngudn kphf str nghiep nam sigudn kphf da hinh TSCD phu luc 2: ket QUA HOAT DONG KINH DOANH CAC NAM 2000, 2001,2002 VA SO SANH 2002 - 2001 2001 - 2000 NOI DUNG „ STT 2000 2001 2002 chenh lech chenh lech % % 708,999,102,942 968,647,775,600 1,297,499,169,314 259,648,672,658 36.62 328,851,393,714 33.95 i tic khoan gi ' \' "" A.:.• 6=3-2 1,861,620,817,437 312,762,914,711 23.96 243,275,251,496 15.03 5,832,275,369 49.91 -283,925,353 -1.62 842,421,832,831 911,933,519,931 176,607,754,192 26.53 69,511,687,100 8.25 647,443,134,40 622,009,840,993 513,357,507,826 -25,433,293,411 -3.93 -108,652,333,167 -17.47 1,293,897,559,01 1,600,828,198,352 1,844,387,375,201 306,930,639,342 23.72 243,559,176,849 15.21 Kha nang toan hien hanh 2.0 2.60 3.63 0.59 29.02 102 39.38 Kha nang toan nhanh 2.0 2.57 3.59 0.58 28.78 102 39.60 Kha nang toan tuc thdi 1.0 1.35 178 0.33 31.70 0.42 31.16 Tai san luu ddng Du tru ( hang ton kho) 17,233,442,236 PHU LUC 4: NHOM CHI TIEU PHAn ANH KHA NANG HOAT DONG CAC NAM 2000, 2001,2002VA SO SANH 2002 - 2001 2001 - 2000 STT CHI TIEU 2000 2001 2002 luong % luong A B 4=2-1 5=4/1 6=3-2 Doanh thu thuAn Dir trit ( hang ldn kho) Phai thu Gia tri tai san c6' dinh 708,949,033,070 968,619,834,258 1,297,480,350,78 259,670,801,188 11,685,092,220 17,517,367,589 17,233,442,23 616,964,493,313 739,826,173,595 70,813,098,119 T6ng tai san Till san hru ddng Tien va tien tuong duong Vong quay lien Vong quay du trit 10 Ky thu tien binh qu«in 11 Flieu suA't sir dung TSCD % 7=6/2 ■ 36.63 328,860,516,522 33.95 5,832,275,369 49.91 -283,925,353 -1.62 803,680,174,43 122,861,680,282 19.91 63,854,000,839 8.63 78,842,676,328 147,862,033,03 8,029,578,209 11.34 69,019,356,704 87.54 1,401,055,773,563 1,752,446,903,714 2,058,669,215,20 351,391,130,151 25.08 306,222,31 1,490 17.47 1,305,582,651,230 1,618,345,565,941 1,861,620,817,43 312,762,914,71 23.96 243,275,251,496 15.03 665,814,078,639 842,421,832,831 911,933,519,93 176,607,754,192 26.53 69,511,687,100 8.25 1.06 1.15 1.4 0.09 7.98 0.27 23.74 60.67 55.29 75.2 (5.38) -8.86 19.99 36.16 313.29 274.97 222.9 (38.32) -12.23 (51.98 -18.90 quay van co dinh 10.01 12.29 8.7 2.27 22.71 (3.51 -28.57 He sddarn nhiem VCD 0.10 0.08 0.1 (0.02) -18.51 0.03 40.01 12 Hieu suft't sir dung TSLD Vong t/uay von hru dong 0.60 0.7 0.06 10.22 662.97 601.48 516.5 (61.49) -9.27 (84.95 -14.12 He sd dam nliiem VLD 1.84 1.67 1.4 (0.17) -9.27 (0.24 -14.12 Hieu sua'l sir dung t6ng TS 0.51 0.55 0.6 Sd vong quay VLD 13 0.10 0.54 16.45 PHU LUC 5: NHOM CHI TIEU PHAN ANH KHA NANG CAN DOI VON HOAC CO CAU VON CAC NAM 2000, 2001, 2002VA SO SANH 2002 - 2’001 2001 - 2000 STT CHI TIEU Tdng n