Luận văn biện pháp hoàn thiện quản lý sử dụng vốn kinh doanh ở công ty cầu 7 thăng long

BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN NGUYIN THANH KHIET J J Ji UNG yam TU Lku i i.» ** MM VlLi'J _ BIEN PHAP HOAN THIEN QUAN LY SU DUNG m J* m w VON KINH DOANH CONG TY CAU THANG LONG LUAN VAN THAC SY QUAN TRI KINH DOANH CHUYEN NGANH: QUAN TRI KINH DOANH CN & XDCB NGUOI HUONG DAN KHOA HOC: TS YU MINH TRAI i H SA HA NOI - 2001 Ldl CAM DOAN Toi xin cam doan day la cong trinh nghien ciiu ciia rieng toi, cac so lieu phan tfch la trung thtfc Nguyen Thanh Khiet Nhimg chir viet tat: TSCD - Tai san co dinh TSLD - Tai san ltfu dong MUC LUC Noi dung Trang Loti noi dau CHUONG 1: NHUNG VAN DE LY LUAN CO BAN VE QUAN LY SU DUNG VON KINH DOANH TRONGDOANH NGHIEP doanh nghiep 1.1 Von kinh doanh cua 1.1.1 Von kinh doanh va phan loai von kinh doanh cua doanh nghiep 1.1.2 Muc tieu, yeu cau co ban do'i vdti cong tac quan ly sir dung von kinh doanh doanh nghiep 1.1.3 Noi dung cua cong tac quan ly sir dung von kinh doanh doanh nghiep 1.1.4 Tfnh cap thiet cua viec hoan thien quan ly sir dung von kinh doanh doanh nghiep « 1.2 Cac nhan to anh hudng den quan ly six dung von kinh doanh va nang cao hieu qua sir dung von kinh doanh doanh nghiep 1.2.1 Dac diem kinh te - ky thuat cua nganh nghe kinh doanh 1.2.2 Cac nhan to thuoc moi trilcfng kinh doanh 1.2.3 Cac nhan to thuoc moi doanh nghiep 11 25 26 26 27 29 CHUONG 2: THUC TRANG QUAN LY Stf DUNG VON KINH DOANH CONG TY CAU THANG LONG TRONG NHUNG NAM QUA 31 2.1 Qua trinh phat trien, dac diem hoat dong cua Cong ty Cau Thang Long 31 2.1.1 Qua trinh hinh phat trien cua Cong ty Cau Thang Long 2.1.2 Co cau to chile cua Cong ty Cau Thang Long 2.1.3 Nhirng dac diem kinh te - ky thuat cua Cong ty Cau Thang Long anh hirdng den cong tac quan ly sir dung von kinh doanh 2.2 Thue trang cong tac quan ly sir dung von kinh doanh Cong ty Cau Thang Long 2.2.1 Thtrc trang co cau von va nguon von ciia Cong ty Cau Thang Long 31 34 37 42 42 2.2.2 Phan tfch hieu qua quan ly sir dung von co dinh, TSCD d Cong ty Cau Thang Long _ 2.2.3 Phan tfch hieu qua quan ly str dung von ltfu dong, t-LT d Cong ty Cau Thang Long 2.2.4 Phan tfch hieu qua quan ly sir dung von kinh doanh chung cua Cong ty Cau Thang Long 2.2.5 Danh gia tong quat nhung iru diem, ton tai cong tac quan ly su dung von kinh doanh d Cong ty Cau Thang Long CHUONG 3: BIEN PHAP NHAM HOAN THIEN QUAN LY SU* DUNG VON KINH DOANH CONG TY CAU THANG LONG 3.1 Bien phap hoan thien quan ly su dung von kinh doanh d Cong ty Cau Thang Long 3.1.1 Nhirng dinh hirdng quan ly sir dung von kinh doanh d Cong ty Cau Thang Long 3.1.2 Cac bien phap hoan thien quan ly sir dung von kinh doanh d Cong ty Cau Thang Long 47 50 52 56 59 59 59 60 3.2 Cac bien phap khac va kien nghi vdi co quan quan ly nha nude gop phan hoan thien quan ly sir dung von kinh doanh d Cong ty Cau Thang Long 3.2.1 Cac bien phap quan ly khac pham vi cong ty gop phan hoan thien quan ly sir dung von d cong ty 3.2.2 Mot so kien nghi ve doi mdi quan ly vi mo ciia nha nude va Tong cong ty Xay dirng Thang Long gop phan thuc day viec hoan thien quan ly sir dung von kinh doanh d cong ty Cau Thang Long 73 73 77 Ket luan 79 Danh muc tai lieu tham khao 81 LCJI cam cn Trong qua trinh nghien cuu va hoan ban Luan van Thac sy Quan tri kinh doanh, tac gia da nhan dune rat nhieu str giup da, gop y cua thay giao huemg dan, cac thay giao, co giao Khoa Quan tri kinh doanh cong nghiep va xay dung co ban, cac anh chi em Phong Tai chinh - Ke toan Cong ty Cau Thang Long, cac ban be dong nghiep Tac gia xin gtri loi cam cm chan va sau sac doi vdi thay giao huemg d^n TS Vu Minh Trai, Cac thay gido, co giao Khoa Quan tri kinh doanh cong nghiep va xay dung co ban, cac anh chi em Phong Tai chinh - Ke todn Cong ty Cau Thang Long, cdc ban be dong nghiep d Trucmg Cao dang Quan tri kinh doanh doi voi su giup Luan van da hoan thanh, mac du da co nhieu co gang song day ia mot de tai kho, pham vi rong, tac gia lai ia mot ngudi chuyen nghien cuu, do chac chan de tai se khong tranh khoi nhung thieu sot va han che nhat dinh Tac gia luon mong muon tiep tuc nhan duqc nhung gop y bo sung de de tai nghy cang duqc hoan thien hon s, X LOI NOI DAU Tfnh cap thiet cua de tai Trong nhung nam qua, nganh xay dung cau Viet Nam da dat duoc nhieu ket qua to ldn gop phan dSc luc vao cong cuoc cong nghiep hoa, hien dai hoa dat nudc Nhieu doanh nghiep thuoc nganh cau da duoc tang thudng danh hieu Anh lao dong thdi ky doi mdi Hien nay, cac doanh nghiep nganh cau dang ting budc vuon the gidi dieu kien canh tranh va hoi nhap dang di£n mot cach manh me Hang loat van de noi com dang dat doi hoi cac doanh nghiep nganh cau can phai hoan thien mot cach nhanh chong de nang cao kha nang canh tranh, hoi nhap cua minh Mot nhung van de het sic cap thiet la hoan thien quan ly sir dung von kinh doanh nhhm nang cao hieu qua sir dung von kinh doanh - nhan to co tinh quan trong, quyet dinh den viec nang cao hieu qua kinh doanh cua cac doanh nghiep nganh cau Nhan thic duoc tam quan va y nghia cap thiet do, toi da chon de tai: “ Bien phap hoan thien quan ly si dung von kinh doanh C Cong ty Cau Thang Long” lam de tai luan van Thac sy quan tri kinh doanh vdi muc dich gop phan nang cao hieu qua kinh doanh cua Cong ty Cau Thang Long - mot nhung doanh nghiep lota cua nganh xay dung cau Viet Nam Muc dich nghien cuu - Phan tfch, danh gia thuc trang quan ly si dung von kinh doanh cua Cong ty Cau Thang Long - De xuat cac bien phap hoan thien cong tac quan ly si dung von kinh doanh cua Cong ty Cau Thang Long gop phan nang cao hieu qua si dung von kinh doanh cua cong ty Doi tupng va pham vi nghien cuu Cong ty Cau Thang Long la mot doanh nghiep hoat dong llnh vuc xay dung cau theo xu the cang da dang hoa cac hoat dong kinh doanh khac nhu xay dung du’dng, san xuat vat lieu xay dung nhu’ng xay dung cau la hoat dong chu yeu nhat Vi vay, doi tuong nghien cUu cua Luan van la tap trung nghien cun cong tac quan ly su dung von hoat dong xay dung cau Pham vi nghien cUu cua luan van la hoat dong xay dung cau di£n pham vi ca nudc khoang thdi gian 1996 - 2000 Phuong phap nghien cuu - Phuong phap vat bien chUng - Phuong phap vat lich sit - Phuong phap dieu tra - Phuong phap phan tich, so sanh, tong hop Nhung dong gop khoa hoc cua luan van - Phan tich thuc trang quan ly si dung von kinh doanh hoat dong xay dung cau cua Cong ty Cau Thang Long; tren co so danh gia dung nhu’ng diem manh, diem yeu ve quan ly si dung von kinh doanh cua Cong ty - De xuat cac bien phap nhbm hoan thien quan ly su dung von kinh doanh hoat dong xay dung cau cua Cong ty Cau Thang Long gop phan nang cao hieu qua sU dung von kinh doanh cua cong ty Ket cau cua luan van Ngoai phan mo dau, ket luan, phu luc va danh muc tai lieu tham khao luan van gom ba chuong: Chuong 1: Nhung van de ly luan co ban ve quan ly su dung von kinh doanh doanh nghiep Chuong 2: Thuc trang quan ly su dung von kinh doanh o Cong ty cau Thang Long nhung nam qua Chuong 3: Bien phap nhhm hoan thien quan ly su dung von kinh doanh Cong ty Cau Thang Long CHU’ONG nhUng VAN DE LY LUAN CO BAN VE QUAN LY sU DUNG VON KINH DOANH TRONG DOANH NGHIEP 1.1 VON KINH DOANH CUA DOANH NGHIEP 1.1.1 Von kinh doanh va phan loai von kinh doanh cua doanh nghiep l.l.l.l Von kinh doanh vd dac trii’ng cua von kinh doanh Von kinh doanh la bieu hien bang tien cua loan bo tai san huu hinh va tai san vo hinh duoc sh dung vao hoat dong kinh doanh cua doanh nghiep nham muc dfch sinh ldi Tren goc dau tu, von kinh doanh la von tien te ting trudc de dau tu vao TSCD, TSLD, va cac tai san khac cua doanh nghiep Von kinh doanh cua doanh nghiep co cac dac trung co ban sau: Mot Id: Von kinh doanh phai dai dien cho mot luong gia tri thtfc, co mot stic mua nhat dinh tren thi trudng Noi cach khac, von kinh doanh doanh nghiep duoc bieu hien bang tien cua nhung tai san htfu hinh va vo hinh nhu nha xudng, dat dai, may moc thiet bi, nguyen lieu, ban quyen, bang phat minh sang che ma doanh nghiep hien co Neu dem nhu’ng tai san tren thi trudng de dau gia thi phai co nhung ngudi mua den tra nhung mtic gia nhat dinh, phan anh stic mua cua cac tai san co mot gia tri thtfc tuong ting vdi luong von ghi danh cua doanh nghiep Hai Id: Von kinh doanh luon van dong va co kha nang sinh ldi Tien chi la dang tiem nang cua von, de tien trd von kinh doanh thi tien phai duoc van dong nham muc dich sinh ldi Trong qua trinh van dong theo chu ky kinh doanh, von kinh doanh co the thay doi hinh thai bieu hien nhung Hieu qua sir dung von co dinh chiu anh hudng quyet dinh ciia hieu qua sir dung TSCD De nang cao hieu qua sir dung von co dinh, TSCD, cong ty can chu y thirc hien tot cac bien phap sau day: - Tang cudng dau tu doi mdi may moc thiet bi, cong nghe dap ii'ng nhu cau phat trien ciia cong ty giai doan tdi Do dac diem ciia cong ty la thi cong cong trinh cau d nhung dia diem co dia hinh phtrc tap, do yeu td trang bi may moc thiet bi, cong nghe thi cong tien tien rat quan Hien nay, Cong ty Cau Thang Long la mot nhung doanh nghiep xay lap cau co may moc thiet bi va cong nghe thi cong xay dung cau vao loai tien tien ciia nganh xay dirng cau nude ta Cong ty rat quan tarn tiep can cac cong nghe tien tien nhat ciia the gidi Tuy nhien, xu the tien bo khoa hoc, cong nghe ciia thiet bi va cong nghe thi cong xay dung cau hien tien bo rat nhanh chong, do thdi gian tdi cong ty can tiep tuc dau tu’ doi mdi may moc, thiet bi, cong nghe de thi cong cac loai cau khac nhu cau day vang, cau treo nhu: May khoan coc nhoi ED - 5500 hoac ED - 510 (6.000.000.000 dong), Coc van thep Laser IV (5.200.000.000 dong), thiet bi nang (cau d td va cau long mon) (4.100.000 dong) Cong ty can phai xay dung ke hoach dau tir hang nam mot each chi tiet cu the tren co sd can ddi cac nguon tai chinh mot each hop ly va cd hieu qua nhat - Danh gia dung tri gia ciia tai san va thudng xuyen tien hanh danh gia lai tai san dac biet la may moc thiet bi, cong nghe, tao dieu kien phan anh chinh xac, kip thdi tinh hinh bien dong cua von cd dinh, quy mo bao loan von, dieu chinh kip thdi tri gia TSCD lam co sd tinh dung, tinh du chi phi khau hao nhhm thu hoi dii von dau tu - Lua chon phuong phap khau hao thich hop nhhm nhanh chong thu hoi von dau tu, tranh that thoat von 68 Nguyen tSc chung la muc khau hao phai phu hop vdi hao mon thirc te cua tai san (bao gom ca hao mon hiru hinh va hao mon vo hinh) Neu mire khau hao nhd hon muc hao mon TSCD thirc te thi cong ty se khong thu hoi du von dau tir ket thuc thdi han sir dung TSCD Ngirpc lai, neu mire khau hao ldn hon mire hao mon thuc te thi se lam gia xay Up tang len, anh hirdng den hieu qua xay Up Vi vay, cdng ty can phai xac dinh mot phirong phap khau hao thfch hop vira dam bao kha nang thu hoi vdn dau to mot each nhanh chong, vura dam bao sire chiu dung cua gia xay Up Trong nhung nam qua, cdng ty da dau tu mot khoi luong ldn vao viec doi mdi may moc thiet bi, cong nghe de han che hao mon vo hinh, cong ty cd the ap dung phuong phap khau hao nhanh hoac khau hao theo cong trinh de nhanh chong thu hoi vdn z - Ap dung cac bien phap bao dudng, nang cao chat luong cua may moc thiet bi thi cong: + Thuc hien tot che bao quan, tu, sira chua, trach nhiem vat chat doi vdi nhung ngudi sir dung, bao quan; + Thudng xuyen kiem tra nhSm phat hien nhung hong hoc, theo doi dam bao van hanh dung ky thuat; tan dung tdi da cong suat may moc, thiet bi hien cd; + Tien hanh phan loai TSCD de quan ly theo trinh ky thuat, cong suat sir dung, mire hao mon + Xay dung ke hoach sira chua ldn va danh gia hieu qua sira chua ldn + Thuc hien cho thue may thi cong hoac to chirc bo phan may thi cdng rieng de cd the thi cdng cho cac cdng trinh cua don vi ban - Nhanh chong ly nhung may moc thiet bi, cdng nghe lac hau 69 Doi vdi nhirng TSCD, may moc thiet bi doanh nghiep khong sir dung lac hau thi can phai ly thu hoi von lai - Thirc hien cac bien phap phong nguta rui ro kinh doanh de han che ton that von co dinh cac nguyen nhan khach quan va chu quan thong qua viec mua bao hiem tai san, lap quy dir phong, xay dirng quy che quan ly, bao quan tai san cua cong ty, quy dinh ro trach nhiem cua tirng bo phan, ca nhan doi vdi trirdng hop la hir hong, mat mat tai san 3.1.2.4 Mot so bien phap nham hoan thien quan ly sii dung von luu dong, TSLD ciia cdng ty Trong thdi gian tdi, cdng ty can thirc hien cac bien phap nang cao hieu qua sir dung von liru dong sau: - Tap trung thi cong cac cong trinh cd nguon von iru tien, kha nang toan dong bo vdi ke hoach xay dirng, cac cong trinh dii kha nang toan thdi gian ngan: + Khi thirong thao vdi ben mdi thau va chu dau tir, can chu y den dieu kien toan theo tirng giai doan thi cdng, tufng hang muc cdng trinh de cd the nhanh chong thu hoi, quay vong cho nhirng cdng trinh khac + Tang cirdng cdng tac nghiem thu, quyet toan va thu hoi von d cac cdng trinh da hoan Trong dieu kien cdng ty can tien hanh thirdng xuyen cdng tac nghiem thu khdi lirong, toan de thu hoi von irng tnrdc, giam lai vay ngan hang co von dau tir tiep cho thi cdng cac cdng trinh khac Cac dcfn vi, phong ban chu’c nang phai thirc sir phoi hop quan tarn sat tdi cdng tac nghiem thu khdi ltfdng va thu hoi von d cac cdng trinh da hoan - Thirc hien tot chfnh sach thu nd den han: Cdng ty can phai thirc hien cac chfnh sach linh hoat mem deo doi vdi cac khoan nd den han va qua han, 70 tich cite don doc thu hoi no Ddi vdi nhung chu dau tu, du an thau chinh kho khan va kha nang toan tot thi co the gia han no Trudng hop dac biet cd the ap dung cac bien phap edng ran nhu cudng che, hoac nhd su can thiep cua phap luat Theo doi chi tiet cac khoan phai thu va ngoai cong ty, tien hanh phan tich ddi chieu, tong hop tinh hinh cong no, dac biet la cac khoan no den han, no qua han, no kho ddi, cac khoan no khong thu hoi duqc phai xac dinh ro nguyen nhan, mure va bien phap xir ly hang thang - Tang cudng cong tac quan ly du tru ton kho: Trong nhung nam qua, cong ty da thue hien tuong ddi tot viec quan ly du tru ton kho Ty ton kho tren tong tai san da giam rat dang ke Tuy nhien, dieu kien thi trudng cac yeu td dau vao (hang ton kho) tuong ddi on dinh va ddi dao thi viec giam thieu hang ton kho la bien phap quan de khac phuc tinh trang ir dong von, lam giam hieu qua su dung von Trong thdi gian tdi, cong ty can thue hien tot cac bien phap sau: co sd dinh mdc tieu hao vat tu va du toan, can phai xay dtrng mot dinh mure ton kho cho tirng cong trinh cu the Dinh mire ton kho tdi thieu, tdi da phai thuoc vao quy mo tirng cong trinh, tien thi cong va cac dieu kien thi trudng khac (kha nang cung ting ciia thi trudng, dieu kien van chuyen, ) Do von dAu tu cho cac cong trinh xay lap thudng rat ldn, lai thi cong thdi gian dai, do day la noi dung quan nham giam tinh trang ir dong von, tang nhanh toe chu chuyen von + Tang cudng cong tac quan ly hang vat tu thi cong va du tru ve mat hien vat: Do dac thu ciia viec thi cong, cac loai hang ton kho thudng duqc 71 quan ly d cac kho tam, tinh trang gian lan ve vat tir xay dung xay rat bien nhir danh trao vat tir, sir dung vat tir chat lirong kern, bcit xen vat tir do cong ty can phai tang cudng cong tac quan ly hien vat nhir phai xay dung quy che bao quan vat tir d kho, xay dung che trach nhiem vat chat doi vdi cac nhan vien bao quan, tirng tot cong tac phong chay no, mat mat + Nang cao chat luong cong tac ke hoach hoa cong tac cung cap vat tu loai vat tu cong tac xay lap la xi mang, sat thep va gach tren thi tnrdng rat bien, cung da vuqt cau va co rat nhieu nha cung cap do cong ty co the xay dung ke hoach vat tu cho tirng cong trinh va lien ket chat che vdi nha cung cap de tao sir chii dong vat tu cho cac cdng trinh Dieu quan hon nira, ne'u vat tu duoc cung cap deu dan thudng xuyen theo tien thi cdng thi se giam tdi thieu vdn luu dong khau du tru Mat khac, cdng ty cung tan dung duoc cac tru dai ve tin dung thuong mai de mua chiu, tranh thu mot khoan vdn chiem dung hop phap - Cdng ty can xac dinh mire du tru vdn bang tien mot each hop ly, on dinh de tranh tinh trang uf dong vdn va dam bao cho cac giao dich thudng xuyen va kha nang chi tra toan, dac biet la kha nang loan nhanh Mire dir tru vdn bang tien duoc xac dinh dua vao nhu cau loan giao dich theo tirng giai doan nhat dinh, tirng cdng trinh nhat dinh, dac biet la thi cong cac cdng trinh ldn Thuc hien tot cdng tac se lam giam chi phi kinh doanh va nang cao hieu qua sir dung vdn luu dong - Cdng ty can thuc hien viec phan tfch, danh gia tinh hinh sir dung vdn ltru dong, TSLD mot each dinh ky nhSm danh gia dung nhu’ng ket qua, nhu’ng ton tai, tim cac nguyen nhan khach quan, chu quan ciia tirng bo phan, tirng khau, tirng giai doan thi cdng, tirng hang muc cdng trinh, cdng 72 trinh thong qua he thong cac chi tieu phan anh hieu qua sir dung von luru dong tren co sd kip thdi dtfa cac bien phap xir ly 3.2 CAC BIEN PHAP KHAC VA KIEN NGHI Vdi CO QUAN QUAN LY NHA NUdC GOP PHAN HOAN THIEN QUAN LY StT DUNG VON KINH DOANH CONG TY CAU THANG LONG 3.2.1 Cac bien phap quan ly khac pham vi cdng ty gop phan hoan thien quan ly su dung von o cdng ty 3.2.1.1 Nang cao nang luc canh tranh tham du dau thau va tim kiem viec lam De dam bao du viec lam cho tren 1161 lao dong co che thi trirdng Trong nhirng nam qua, cac cong trinh cau cdng ty thi cong chu yeu tur hai nguon: Tong Cong ty thSng lhau va giao cho cdng ty thi cdng, cdng ty tir tham gia dau thau va thdng thau Vdi tiem lire tai chinh manh, Tong cdng ty co nhieu dieu kien thuan lpi de thdng thau Doi vdi nhung cdng trinh giao thau cho cac cdng ty trirc thuoc, thong thirdng Tong cdng ty se xem xet chii yeu ve nang lire thi cdng va nang lire tai chfnh (trong trudng hop can thiet Tong cong ty co the hd trO von) Tuy nhien, de nang cao hieu qua kinh doanh, cdng ty cung can chu dong cdng tac tham dir dau thau trirc tiep cac cdng trinh xay dirng cau De tham gia dau thau va tim kiem vice lam cdng ty can: - Phat huy den mire tdi da tinh chii dong viec tim kiem cac co hoi tham dir thau cac cong trinh, dir an xay dirng cau - Dau tir cd diem nhiim nang cao nang lire ky thuat va cdng nghe tien tien 73 - Hoan ihien cac mat quan ly, nang cao nang lire doi ngu can bo quan ly tham dir dau thau va nang cao chat luong thi cong cac cong trinh da thang thau de tang uy tin cua cong ty Nhung bien phap cu the nhSm nang cao nang luc canh tranh va dau thau thdi gian tdi la: - Can td chtrc bo phan dam nhiem chuyen trach cong tac tham du' thau cong ty Bo phan se chiu trach nhiem chinh viec to chile phoi hop cac bo phan cong ty de thirc hien tot chtrc nang tham dir thau - Tinh toan xay dung gia bo thau hop ly tham gia dau lhau cac cong trinh cua cong ty - Md rong quan he lien doanh, lien ket tham gia dau lhau de tang kha nang thang thau 3.2.1.2 Cong ty can tich cite ap dung cac bien phap khoan gon,co chinh sach tien luong, tien thuong hop ly de tang nang suat lao dong nham thap chi phi thue hien thi cong xay dung cac cong trinh - Thue hien giao khoan gon cong trinh cho cac doi, xuong De thue hien bien phap cong ty can phai xay dung mot he thong dinh mtre hop ly, khoa hoc, phu hop vdi tirng giai doan, tirng cong trinh thi cong cu the Tuy nhien, cong ty can phai thue hien quan ly, giam sat tien thi cong va chat lirong thi cong cong trinh Cac doi san xuat duoc toan quyen lira chon cac phuong an cong nghe thi cong, nhan luc phu hop vdi ho so du' thau Bien phap se nang cao tinh chu dong, sang tao san xuat kinh doanh ciia tirng doi, xuong san xuat - Xay dung dinh mire luong cu the cho cac doi san xuat, cac bo phan Ddi vdi lao dong true tiep tai cac doi san xuat nen de cho doi trudng chu 74 dong tra lirong dua tren dinh mire cua cong ty va ket qua hoan cua khoi lirong thi cong cu the d turng cong trinh Doi vdi cac bo phan lao dong gian tiep nen ap dung che tien lirong san pham gian tiep, gdn tien lirong vdi hieu qua san xuat kinh doanh cua cdng ty Che phu cap tien thirdng cung la mot cong cu quan de nang cao nang suat lao dong, hieu qua kinh doanh 3.2.1.3 Hoan thien bo may quan ly cua cong ty De dam bao cho sir tang trudng va phat trien ciia cong ty tu’Ong lai, bo may ciia cdng ty can hoan thien theo cac hudng sau: - Thanh lap phong chuyen trach cdng tac dau thau Hien nay, cdng tac dau thau cua cdng ty cac phong ban chirc nang cua cdng ty cung phoi hop thirc hien Trong dieu kien canh tranh gay gAt hien giu’a cac nha thau thi viec chuyen mon hoa cong lac dau thau trd nen cap bach nhSm nang cao kha nang thang thau cua cong ty Bo phan neu duoc to chdc rieng - Phong dau thau cd chirc nang chinh la nghien ciru, tham cac dir an, ket hop vdi cac bo phan khac lap ho so dir thau va trien khai thi cong thdng thau - Thanh lap mot to chuyen gia chuyen ve cong tac phan tfch lai chinh, kiem toan noi bo Bo phan cd chirc nang xay dung he thong kiem soat noi bo, giam sat va danh gia hoat dong ciia toan bo he thong nay; phan tfch, danh gia tinh hinh tai chinh nham phat hien kip thdi nhu’ng ton tai yeu kem, tir tham muu cho ban giam doc nhung bien phap xir ly kip thdi Ngoai ra, to se tham muu viec xay dung cac chfnh sach, chien liroc nhSm giiip ban giam doc quan ly va kiem soat toan bo moi hoat dong, tir nang cao hieu qua kinh doanh, hieu qua sir dung vdn kinh doanh 75 Co the noi, cung vdi str tang trudng va phat trien cua cong ty cung nhu su canh tranh gay gSt hien thi viec bo sung hai bo phan tren vao co cau to chu’c cua cong ty cang trd nen cap thiet nhUm nang cao nang luc canh tranh, thUng thau, nang cao hieu qua kinh doanh Dieu quan nhat la nhan su cua cac bo phan phai la cac chuyen gia gidi cac linh vuc tren 3.2.1.4 Cdng ty dp dung rong rai hinh thutc thue tdi chinh de gop phan gia tang nang lite ve von va cong nghe Trong dieu kien cong ty dang thieu von tram va chien luoc da dang hoa cac hoat dong xay lap cua minh sang xay dung dudng, pha, ben bai thi hinh thirc thue tai chinh la mot giai phap tot ve von va cong nghe Thuc hien bien phap nay, cong ty co nhung loi ich sau day: - Cong ty co the gia lang nang luc san xuat nhung dieu kien han che ve nguon von dau tu Doi vdi Cong ty Cau Thang Long thi nhu cau hien dai hoa, trang bi them may moc thiet bi doi hoi mot lupng von rat ldn nguon von tfch luy tir ket qua san xuat kinh doanh rat nho Cac nguon von vay ng5n han, dai han d mire rat cao, do cong ty nen ap bien phap de bo sung, dap irng nhu cau tren can thiet nhu cd nhu cau von luu dong nhung trudng hop von kru dong ciia cdng ty thieu cong ty cd the lien he vdi cdng ty cho thue tai chfnh thuc hien giao dich “ban roi thue lai” dam bao cho lpi ich ca hai ben - Tai trd dudi hinh thirc thue tai chinh cd sir tham gia ciia ba ben: Cdng ty cho thue tai chinh, ngudi di thue va nha cung cap thiet bi Cdng ty cho thue tai chinh cd chuyen mon hoa cao ve linh vuc thiet bi va cd day du thong tin ve gia ca, ky thuat ciia thiet bi tren thi trudng the gidi nen ky ket hop dong thue, ngudi di thue duoc hirdng loi cong ty thue tham dinh gia ca va ky thuat cua thiet bi de dam bad tinh hieu qua ciia hoat dong thue 76 Ben canh do, tai san diroc tai tro bang thue tai chinh cho phep cong ty duoc khau hao nhanh, tranh duoc hao mon huu hinh, vo hinh, nhanh chong doi mdi, tang kha nang canh tranh tren thi trudng cong ty Xay dung Thang Long gop phan thue day viec hoan thien quan ly sir dung von kinh doanh cong ty Cau Thang Long 3.2.2.1 Kien nghi ve doi moi quan ly vi mo ciia nha nitorc Hoan thien quy che dau thau, tien tdi xay dung phap lenh dau thau, luat xay dung Hien nay, cac doanh nghiep xay lap dang ddi mat vdi tinh trang pha gia dau thau, dan den tinh trang thua 16, chat luong cong trinh kem, hieu qua kinh te xa hoi bi han che Do do, can phai hoan thien quy che dau thau theo cac hudng sau: - Chuyen nghiep hoa cac Ban quan ly du khai thue hien, giam sat - Chuyen nghiep hoa doi ngu xet lhau nham danh gia mot each toan dien moi khfa canh cua cac ho so du thau Xay dung mire gia san ddi vdi cac du an dau thau, tranh hanh vi pha gia - Thanh lap Hiep hoi cac nha lhau nganh xay dung giao thong de ho tro, bao ho dau thau cac don vi nganh Nha nude can co chinh sach thue thich hop ddi vdi cac doanh nghiep xay ldp cau Nen giam thue suat thue gia tri gia tang tu1 10% xuong 5% Do dac thii ciia nganh xay lap la thdi gian san xuat dai, bi ir dong von, phan thue gia tri gia tang duqc khau trir, hoan thue cham do thieu von, cac doanh nghiep xay dung cau phai di vay de toan va phai chiu chi phi cho cac khoan vay rat ldn 77 3.2.2.2 Kien nghi vdi Tong cdng ty Xay dung Thang Long - Hoan thien co che tai chinh nhhm tao dieu kien thuan loi de Tong cong ty xay dung Thang Long hinh cong ty tai chinh doc lap nhSm thuc hien chirc nang dieu hoa von noi bo Tong cong ty - Doi mdi co che quan ly noi bo Tong cong ty Xay dtrng Thang Long theo hudng hinh co che “cong ty me - cong ty con” Thiet lap chat che hon nira mdi lien he giua Tong cong ty vdi cac cong ty vien, giua cac cong ty vien vdi thong qua dieu hanh cua Tong cong ty ve tai chinh tren co sd lien ket ve vdn - Tirng budc tien hanh co phan hoa cac cong ty thuoc Tong cdng ty Xay dung Thang Long nhhm tao dieu kien thuan loi cho Tong cdng ty va cac cdng ty vien md rong kha nang huy dong vdn tir nhieu ngudn khac nen kinh te, nhhm nang cao nang luc canh tranh va hieu qua kinh doanh d cac cdng ty xay dung cau Viet Nam 78 KET LUAN Cong tac quan ly sit dung von kinh doanh luon la van de co tam quan dac biet, anh hirdng ldn den sir ton tai va phat trien cua doanh nghiep Doi vdi Cdng ty Cau Thang Long day la van de het sire cap thiet, phat huy truyen thong va danh hieu anh cua nganh xay dirng cau nirdc ta hoi nhap khu virc va quoc te thdi gian ldi Luan van da dat duoc nhung noi dung co ban sau: - He thong hoa nhirng van de ly luan ve cong tac quan ly sir dung von kinh doanh doanh nghiep: dac trung, khai niem ve von, hieu qua sir dung von; nhirng noi dung co ban cua quan ly sir dung von kinh doanh, cac chi tieu danh gia hieu qua sir dung von kinh doanh, tir khAng dinh tam quan trong, vai trd ciia von va hieu qua sir dung von kinh doanh doi vdi cdng ty, no quyet dinh sir ton lai va phat trien ciia cong ty - Phan tich thuc trang sir dung von kinh doanh va hieu qua sir dung von kinh doanh ciia Cong ty cau Thang Long thdi gian tir nam 1996 den nam 2000, qua cho thay nhirng ket qua, ton tai va nguyen nhan: + Nhung ket qua: Quy mo ciia cong ty cang tang len; Doanh thu tang len khong ngfirng; Da dang hoa hoat dong, san pham xay lap; Ddi song ngudi lao dong duoc cai thien ro ret + Nhung ton tai va nguyen nhan: 79 Cd cau von chua hop ly, nor qua ldn; Hieu qua kinh doanh noi chung, hieu qua su dung von co dinh, von luu dong rat thap; Cac khoan phai thu qua ldn; Cong ty chua thue str quan tarn tdi cong tac phan tich tai chinh; - Dua mot sd giai phap cor ban nham nang cao hieu qua str dung von cu the ddi vdi viec nang cao hieu qua sir dung von kinh doanh cua Cong ty + Hoan thien cong tac phan tich tai chinh, + Xay dung cd cau von hop ly, Z + Ap dung cac bien phap cu the ddi vdi quan ly sir dung von cd dinh, von liru dong + Cac bien phap quan ly khac nhir hoan thien bo may to chtrc, nang cao nang lire canh tranh dau thau, thue hien hinh thirc thue tai chinh Vdi nhung noi dung cd ban tren, de tai mong muon Ban lanh dao Cong ty cd the tham khao de nang cao hdn nira trinh quan ly sir dung von kinh doanh, nhin nhan nhii'ng van de virdng mSc cong tac quan ly nang cao hieu qua sir dung von kinh doanh Vdi nhtrng giai phap tren mong muon hieu qua sir dung von ciia Cong ty cang duoc nang cao 80 DANH MUC TAI LIEU THAM KHAO - Bo Tai chinh (1999) - Thong tir so 62/1999/TT-BTC 7/6/1999 - Bo Tai chinh (1999) - QD so 166/1999/QD/BTC Ban hanh che quan ly sir dung va trich khau hao TSCD - Chinh phu (1996) - Nghi dinh 59/CP 3/10/1996 Ban hanh kem theo quy che quan ly tai chinh va hach toan kinh doanh doi vdi doanh nghiep nha nude - TS Nguyfin Van Cong (1995) - Phan tich bao cao tai chinh va hoat dong kinh doanh -1995 - NXB Thong ke - Cong ty Cau Thang Long: Bao cao tai chinh tir nam 1996 den nam 2000 - Cong ty Cau Thang Long (2000): Bao cao tong ket hoat dong san xuat kinh doanh nam 2000 - Cong ty Cau Thang Long (1998): Quy che quan ly tai chinh va giao khoan gon cong trinh - Nguyen Thanh Chan (2001) - Vong xoay bo gia thau thap: lam gi de khhc phuc - T/C Tai chinh so 6/2001 - PGS PTS Nguyen Thi Diem Chau (1999) - Tai chinh doanh nghiep 1999-NXB Tai chinh 10 - GS.TS Nguydn Van Chon (1999) - Quan ly nha nirdc ve kinh te va quan tri kinh doanh xay dirng - 1999 - NXB Xay dirng 11 - Dang bo Cdng ty Cau Thang Long: (2000) Bao cao chinh tri Dai hoi Dang bo Cong ty Cau Thang Long nhiem ky 18 12 - Pham Phan Dung (2000)- Can thiet lap co che mdi ve sir dung vdn nha nirdc de dau tir vao doanh nghiep - T/C Tai chinh so 9/2000 81 13 - PGS TS Nguy&n Thanh Do (2000) - Mot vai kinh nghiem dau thau canh tranh quoc te - T/C Kinh te phat trien so 5/2000 14 - Doan Thanh Ha (2000) - Cho thue tai chfnh - giai phap ve von va cong nghe - T/C Tai chinh so 11/2000 15 - TS Vu Duy Hao (1997) - Quan tri tai chinh doanh nghiep - 1997 - NXB Thong ke 16 - PGS.TS Nguydn Dinh Kiem (1999) - Quan tri tai chfnh doanh nghiep 1999-NXB Tai chinh 17 - Nguydn H&u Lam (1998) - Quan tri chien lucre - 1998 - NXB Giao due 18 - Luat doanh nghiep - 1999 - NXB chinh tri quoc gia 19 - Luat doanh nghiep nha nudc - 1996 - NXB chinh tri quoc gia 20 — Nguyen Thi Hoai Le (2001) - Cac doanh nghiep nha nu'de thuoc Bo GTVT: thuc trang va giai phap doi mdi va phat trien - T/C Tai chinh so 5/2001 21 — Thanh Loe (2000) — Cong khai Bao cao tai chinh ciia doanh nghiep — LO trinh nan giai — T/C Tai chinh so 8/2000 22 — PGS TS Le Van Tam (1998) - Quan tri doanh nghiep — 1998 - NXB Giao due 23 - GS.TS Phan Van Tiem (Tap the tac gia) (1996) - Cai each doanh nghiep nha nudc - Thuc tifin Viet Nam va kinh nghiem the gidi - 1996 - NXB chinh tri quoc gia 24 - TS Doan Xuan Tien (1996) - Lap, doc, phan tich cac bao cao tai chinh va du doan nhu cau tai chinh doanh nghiep - 1996 - NXB Tai chinh 25 - Payrard Josette (1997)- Phan tich tai chinh doanh nghiep - 1997 NXB Thong ke 82