Nâng cao chất lượng nhập khẩu máy móc thiết bị của công ty cổ phần xây dựng số 12

TRtfdNG DAI HOC KINH tE QUOc DAN - «?>> £2l - M/ HOC tr- TI THONG TIN Th> ■ o NANG CAO CHAT LUUNG NHAP KHAU MAY MOC ■ ■ XI? xC , XW XW* THIET Bl CUA CONG TY CO PHAN XAY DUNG SO 12 ■ ■ _ X X < CHUYEN NGANH: KINH TE THE GIOI - XXX XX VA QUAN HE KINH TE QUOC TE (KINH TE DOI NGOAI) LUAN VAN THAC SY KINH tE • • NGUOI HVONG DAN KHOA HOC: PGS TS NGUYEN NHV BINH T/%1 hA NOI - 2011 LCD CAM DOAN Toi: Duong Van Quan e r r Hoc vien cao hoc khoa 18-chuyen nganh kinh te doi ngoai Ma hoc vien: CHI80473 > e r r De tai nghien cuu: “ Nang cao chat luong nhap khau may moc thiet bi \ ? cua Cong ty co phan xay dimg so 12” Nam 2011 De tai toi nghien cuu khong bi trung lap voi de tai cua tac gia khac, r r cac so lieu, du lieu dupe su dung bai viet hoan toan trung thuc va co nguon trich dan ro rang Toi xin chiu trach nhiem trudc phap luat, trudc Vien dao tao sau dai hoc Truong dai hoc kinh te quoc dan ve tinh trung thuc cua de tai va chiu moi hinh thuc ky luat neu co vi pham ve tinh trung thuc de tai minh nghien cuu LOI CAM ON x r r >> Mac du da co nhieu co gang nghien cuu, nhien voi su hieu r r x r r biet han che, bai viet chua dat dupe theo yeu cau, tac gia rat mong nhan dupe su chi bao cua cac thay co giao, sir dong gop cua cac quy doc gia, cac ban sinh vien de bai viet dupe hoan chinh hon Tac gia xin gui ldi cam on chan toi thay hieu truong Truong dai r r x x hoc kinh te quoc dan, cac thay co giao cua nha truong, cac thay co giao cua r Vien dao tao sau dai hoc Truong Dai hoc Kinh te Quoc dan, nhung ngudi da r true tiep dao tao suot khoa hoc KI8, cam on thay truong khoa va cac thay co giao Khoa kinh te va kinh doanh quoc te da dao tao, tao dieu kien va giup suot qua trinh hoc tai khoa Tac gia xin chan cam on thay giao PGS, TS Nguyen Nhu Binh la ngudi true tiep huong dan luan van Cam on su giup do, tao dieu kien cua lanh dao Cong ty cd phan xay r r x r dung so 12, cac phong ban Cong ty da cung cap mot each day du, chi tiet cac so lieu phuc vu cho bai nghien cuu Xin cam on cac tac gia cua cac giao trinh, bai viet, tap chi ma tac gia da tham khao de hoan bai nghien cuu MUC • LUC • LOT CAM DOAN LOT CAM ON DANH MUC TU VIET TAT DANH MUC BANG, HINH TOM TAT LUAN VAN MO DAU CHUONG 1: LY LUAN CHUNG VE CHAT LUONG NHAP KHAU HANG HOA 1.1 Khai niem va chi tieu danh gia chat luong nhap khau hang hoa .4 1.1.1 Khai niem chat luong nhap khau hang hoa 1.1.2 Chi tieu danh gia chat luong nhap khau 1.2 Cac nhan to anh huong tbi chat luong nhap khau hang hoa cua doanh nghiep 12 1.2.1 Cac nhan to ben 12 1.2.2 Cac nhan to ben ngoai 16 CHUONG 2: THUC TRANG CHAT LUONG NHAP KHAU MAY MOC THIET BI CUA CONG TY CO PHAN XAY DUNG SO 12 28 2.1 Thue trang nhap khau may moc thiet bi cua Cong ty 28 2.1.1 Tong quan ve Cong ty co phan xay dung so 12 28 2.1.2 Thue trang nhap khau may moc thiet bi cua Cong ty 32 2.2 Thue trang chat luong nhap khau may moc thiet bi cua Cong ty 38 2.2.1 Tinhdongbo 38 2.2.2 Dung qui each, chung loai 48 2.2.3 Kip thoi 49 2.2.4 Gia ca haply 50 2.2.5 Ty gia 51 2.2.6 Qui trinh nhap khau 53 2.2.7 Dap ung nhu cau thi truong 54 2.2.8 Hieu qua 54 2.3 Danh gia ve chat luong nhap khau may moc thiet bi cua Cong ty .59 2.3.1 Uu diem ; 59 2.3.2 Nhupc diem 63 2.3.3 Nguyen nhan 65 CHUO’NG 3: GIAI PHAP NANG CAO CHAT LUONG NHAP KHAU MAY MOC THIET BI CUA CONG TY CP XAY DUNG SO 12 68 3.1 Dy bao xu hirdug va sy thay doi nhu cau den nam 2015 68 3.1.1 Nhap khau may moc thiet bi tu Trung Quoc gia tang 68 3.1.2 May moc thiet bi Han Quoc phu hop thi truong Viet Nam 69 3.1.3 Nhu cau may moc thiet bi xay dung gia tang 70 3.1.4 Xuat hien tinh hinh thue ngoai thiet bi may moc xay dung co ban 70 3.2 Dinh huong nhap khau may moc thiet bi cua Cong ty den nam 2015 71 3.2.1 Doanh thu, loi nhuan, ty suat lpi nhuan 71 3.2.2 Mat hang 71 3.2.3 3.3 Chat luong nhap khau, thi truong nhap khau 71 r •> r Giai phap nang cao chat luong nhap khau maymoc thiet bi cua Cong ty 72 3.3.1 Hoan thien qui trinh nhap khau de nang cao chat luong nhap khau 72 3.3.2 Nang cao chat luong ve mat kinh te 73 3.3.3 Nang cao chat luong ve mat ky thuat 78 3.4 Mot so kien nghi 79 3.4.1 Doi vdi co quan hai quan 79 3.4.2 Doi vdi co quan thue 80 3.4.3 Doi vdi Chinh phu va Nha nude 80 3.4.4 Doi vdi Tong cong ty co phan xuat nhap khau va xay dung Viet Nam (Vinaconex) 82 KET LU AN 83 DANH MUC TAI LIEU THAM KHAO 85 PHU LUC .87 DANH MUC TtT VIET TAT Tieng Viet STT DIEN GIAI Tlf VIET TAT KH Ke hoach MMTB May moc thiet bi LN Loi nhuan NXB Nha xuat ban SXKD San xuat kinh doanh Tieng Anh STT Tlf VIET TAT TEN TIENG ANH TEN TIENG VIET APEC Asia Pacific Economic Cooperation Dien dan hop tac kinh te Chau A Thai Binh Duong ASEAN Association of Southeast Asian Nations Hiep hoi cac quoc gia Dong Nam A BIDV Bank for Investment and Development of Ngan hang dau tu va phat Viet Nam trien Viet Nam CIF Cost, Insurance and Freight Gia thanh, Bao hiem va Cudc GDP Gross domestic product Tong gia tri quoc noi FOB Free on Board Mien trach nhiem tren boong tau noi di ISO International Organization for Standardization To chuc tieu chuan hoa quoc te LICOGI Inflastructure Development and Construction Corporation Tong cong ty xay dung va phat trien tang VCCI Vietnam Chamber of Commerce and Industry Phong thuong mai va cong nghiep Viet Nam 10 WTO World Trade Organization To chuc thuong mai the gioi DANH MUC BANG So bang Ten bang Trang Bang 2.1 Ket qua kinh doanh cua Cong ty tu 2006-2010, KH2011 31 Bang 2.2 Doanh so, loi nhuan, ty suat loi nhuan nhap khau may moc thiet bi cua Cdng ty tu 2006-2010,KH2011 32 Bang 2.3 Cac mat hang nhap khau cua Cong ty 34 Bang 2.4 Thi truong va mat hang nhap khau cua Cong ty 35 Bang 2.5 Ty le nhap khau theo thi truong tu 2006-2010, KH2011 35 Bang 2.6 Tong hop hieu qua kinh doanh theo nunc nhap khau 2006-2010 36 Bang 2.7 Thong so ky thuat cua xe tai gan cau 39 Bang 2.8 Thue trang thong so ky thuat cua xe tai gan cau nhap khau 40 Bang 2.9 Thong so ky thuat cua cau banh lop 41 Bang 2.10 Thue trang thong so ky thuat cua cau banh lop nhap khau 42 Bang 2.11 Thong so ky thuat cau banh xich 43 Bang 2.12 Thue trang thong so ky thuat cua cau banh xich nhap khau 44 Bang 2.13 Thue trang thong so ky thuat cua cau thap nhap khau 45 Bang 2.14 Bang 2.15 Bang 2.16 Gia may moc thiet bi Cong ty ban so vdi gia thi truong thoi diem qui 11/2010 Loi nhuan nhap khau va loi nhuan theo thi truong nhap khau tu 2006-2010, KH2011 Ty suat loi nhuan theo doanh thu va ty suat loi nhuan theo thi truong nhap khau 2006-2010, KH2011 51 55 56 Bang 2.17 Loi nhuan tren von kinh doanh 2006-2010, KH2011 57 Bang 2.18 Loi nhuan tren chi phi kinh doanh 2006-2010, KH2011 57 Bang 2.19 Nang suat lao dong binh quan 2006-2010, KH2011 58 Bang 2.20 Ty suat ngoai te nhap khau 59 DANH MUC CAC HINH So hinh ve Ten hinh ve Trang Hinh 2.1 Sa to chuc cua Cong ty 29 Hinh 2.2 Kim ngach nhap khau tu 2006-2010, KH2011 32 Hinh 2.3 Lai nhuan nhap khau tu nam 2006-2010, KH2011 33 Hinh 2.4 Qui trinh nhap khau cua Cong ty 53 79 lech qua nhieu lam san pham khong dam bao chat luong Tuy loai san pham ma cac thong so co su thay doi, nhien can cu chung la cong suat lam viec cua may, toc hao mon, muc tieu hao nhien lieu, luong thai moi truong, tinh nang tac dung Can cu vao de ta lua chon may moc thiet bi cho phu hop Thw ba: Khong nhap cac loai may moc thiet bi da qua su dung, day •> A chuyen cong nghe cu ky lac hau, de nang cao hieu qua hoat dong tai thi truong nudc May nam qua, tinh hinh tai chinh cua nhieu doanh nghiep kem, nen van co nhu cau su dung may moc thiet bi da qua su dung, de dap ung nhu cau do, Cong ty van nhap cac loai may moc thiet bi do, nhien sau mot thoi gian hoat dong thi cac loai may moc thiet bi hao mon qua ldn, gay o nhiem moi truong, hieu qua hoat dong khong cao, dieu can phai duoc dieu chinh de thich ung yeu cau thi truong cang cao, vi vay nhung nam tdi Cong ty se khong cho nhap cac loai may moc thiet bi da qua su dung Thw tw: Cac may moc thiet bi, day chuyen cong nghe mdi trudc nhap phai duoc nghien cuu ky luong thong so ky thuat, phai duoc kiem tra can than, co thoi gian bao hanh nhat dinh Trudc ky ket hop dong nhap khau, can phai kiem tra cac thong so ky r r 9 r r thuat cua may moc thiet bi tai diem xuat khau, kiem tra xac suat cong suat hoat r r dong thuc te cua may, muc tieu hao nhien lieu, muc hao mon cua cac chi tiet qua trinh van hanh thu va can phai co dieu khoan rang buoc hop A A r A dong ve viec boi thuong thiet hai xay su co thoi gian bao hanh 3.4 Mot so loen nghi 3.4.1 Doi vdi co quan hai quan f A A r Vdi cac thu tuc xuat nhap khau, hai quan, de nghi can nghien cuu tiep tuc hai hda ma so hang hoa vdi thong le quoc te, giam su khac biet ap dung ma so hang hoa lam thu tuc xuat nhap khau 80 r < r y Giai quyet nhung van de bat cap cua quy trinh thu tuc hai quan, tao dieu kien thuan loi cho qua trinh nhap khau dien de dang Ap dung cong nghe thong tin thu tuc hai quan de nang cao hieu qua hoat dong nhu hai quan dien tu Tao cong thong tin mo de cac doanh nghiep truy cap va tim hieu mot cach de dang Voi cac doanh nghiep hoat dong linh vuc nhap khau may moc thiet bi nhu Cong ty co phan xay dung so 12 thi viec lam thu tuc hai quan nhanh gon, it thu tuc phien la rat quan trong, vi no lien quan toi chi phi luu kho bai, boc xep hang hoa, la nhung chi phi rat lon, anh hucmg toi tong chi phi, loi nhuan cung nhu hieu qua hoat dong cua doanh nghiep 3.4.2 Doi vol co quan thue Voi moi doanh nghiep kinh doanh nhap khau viec tra va khai ma so r r r r r y r thue, tinh thue suat mat rat nhieu thoi gian va cong suc, ho phai nhap rat nhieu loai hang cung mot thoi gian, viec xac dinh qua chi tiet cac dac diem hang hoa nhap khau cho tung mat hang la rat phuc tap Nhieu chinh ban than cac nha nhap khau va co quan hai quan cung co nhung bat dong, kho di den thong nhat viec ap ma thue hang hoa co nhung mat hang ma nhap ve ban than doanh nghiep va co quan hai quan cung khong ro la xac dinh ap loai thue nao Cac co quan chuc nang luon tim moi cach ap ma r r r r thue co thue suat cao cho doanh nghiep cac doanh nghiep lai mong muon r r r x •> r thue suat thap Do vay nha nuoc can co danh muc bieu ma thue ap dung cho hang hoa mot cach chinh xac va cu the hon 3.4.3 Doi voi Chinh phu va Nha nuoc r Cai tien chinh sach thu tuc hanh chinh: Cac thu tuc hanh chinh cung la r x r x mot van de can tro rat lon cua Viet Nam hien nay, thu tuc ruom ra, chong cheo tao dieu kien cho nhieu can bo quan lieu sach nhieu, lang phi thoi gian, tien bac, cong suc cua doanh nghiep, lam cho doanh nghiep hoat dong kem hieu qua De tao dieu kien cho cac doanh nghiep hoat dong hieu qua hon thi 81 cac thu tuc hanh chinh can phai thong thoang hon nua tren tinh than ho tro AZ A hoat dong cua doanh nghiep, can bo nhung thu tuc khong can thiet, qua A A 9 r nhieu cua, can bo cong chuc co the kiem nhiem nhieu vi tri de day nhanh tien r z giai quyet cong viec, gan trach nhiem vao cong viec Cac thu tuc nhu xin giay phep nhap khau, thu tuc thong quan, thong hanh can duoc lam nhanh gon, tiet kiem thdi gian cho doanh nghiep Phat trien cac loai hinh dich vu can thiet ho tro nhap khau: Cac dich vu di kem co chuc nang ho tro nhap khau nhu cac trung tam thong tin cung cap A A thong tin ve tinh hinh cung cau thi trudng, gia ca, xu huong thi trudng, cac r z a chinh sach kinh te vi mo cua nha nuoc, cac bien dong ve ty gia, lam phat la Z AZA Z A A rat can thiet, no lam doanh nghiep khong can mat nhieu thdi gian, tien bac, cong suc ma van co duoc nhung tu lieu minh can, lam qua trinh nhap khau dien thuan loi, nang cao hieu qua hoat dong doanh nghiep Co chinh sach ho tro tin dung doi voi cac doanh nghiep nhap khau: Tuy Z Z vao chien luoc phat trien cua dat nuoc tung thdi ky ma co nhung mat hang duoc uu tien nhap khau, nhu Viet Nam la nuoc dang phat trien, nhu cau xay dung rat lon ve co so tang giao thong, dien dudng, trudng, trai, nha o, cac khu cong nghiep, cac nha may vay ma nhu cau ve may moc thiet bi Z co xu huong gia tang manh De nhap duoc cac loai may moc co chat luong Z A Z Z Z tot, day chuyen cong nghe tien tien cua the gioi thi phai co mot luong von lon, nang luc tai chinh cua cac doanh nghiep nuoc bi han Z A Z che, vi vay nha nuoc can co chinh sach ho tro tin dung doi voi cac doanh nghiep linh vuc de dat duoc muc tieu tong the ma nha nuoc dat ra, vi loi ich chung cua xa hoi, cua dat nuoc Cac chinh sach ho tro tin dung nhu cho vay voi lai suat thap hoac ung von de nhap khau nhung may moc thiet bi phuc vu cho cac cong trinh vung sau, vung xa, hiem tro, vung kinh te kho khan, cac cong trinh nhan dao 82 Dam bao tinh thong nhat cua van ban phap luat lien quan den hoat dong r nhap khau noi chung va nhap khau may moc thiet bi noi rieng: Cac van ban Z Z Z A phap luat phai co su thong nhat ve tinh huu dung va tinh phap ly, nhat quan, khong duoc chong cheo, co nhu vay hoat dong nhap khau mdi dien duoc thuan loi, khong bi can tro Giu vung on dinh kinh te vi mo, dieu chinh ty gia linh hoat, lam phat bien dong it, cac chinh sach thue, han ngach phai phu hop voi tinh hinh, co nhu vay cac doanh nghiep nhap khau mdi yen tam hoat dong, nang cao hieu qua hoat dong cua doanh nghiep minh 3.4.4 Doi voi Tong cong ty co phan xuat nhap khau va xay dung Viet Nam (Vinaconex) rw A Z AZ Ho tro nhieu hon nua ve von, du an, co che quan ly Vdi uy tin cua Z Z minh, vdi sue manh cua thuong hieu Vinaconex, Tong cong ty xuc tien, chap Z 9 Z A moi de md rong thi trudng cua Cong ty co phan xay dung so 12 Tong cong ty cung nhu thi trudng ben ngoai ma Tong cong ty co anh hudng dang ke manh cua Cong ty co phan xay dung so 12 Tong cong ty nen thuong xuyen md cac ldp hoc cap nhat ve cac day A Z Z chuyen cong nghe hien dai cua the gidi, cac cong nghe mdi, ky thuat tien tien cua the gidi va chuyen giao quy trinh nhap khau hieu qua ma Tong cong ty dang ap dung Tong cong ty nen xay dung phong thong tin thi trudng, co chuc nang nam bat cac thong tin thi trudng va ngoai nudc, xu hudng thi trudng A Z tuong lai, cac dieu chinh chinh sach kinh te vi mo cua nha nudc ngan han va dai han de ho tro cac Cong ty vien ve thong tin de cd phuong an phan ung kip thdi hon, nhay ben hon, nang cao hieu qua hoat dong cua cac Cong ty vien 83 KET LUA N Qua de tai, ta hieu dugc mot each tong quan ve chat luong nhap khau, r v x thuc trang nhap khau va thuc trang chat luong nhap khau cua Cong ty co phan xay dung so 12, nhung uu nhuoc diem, nhung nguyen nhan de qua dua \ r r r nhung giai phap nham khac phuc nhung han che do, nhung kien nghi toi cac co quan lien quan de nang cao hon nua hieu qua hoat dong cua Cong ty linh vuc Chat luong nhap khau phan anh tong hop nhieu khia canh co khia canh kinh te va ky thuat Chat luong nhap khau duoc danh gia thong qua nhieu chi tieu nhu tinh dong bo, dung quy cach, chung loai, tinh kip thoi, gia ca hop ly, ty gia, qui trinh nhap khau, dap ung nhu cau thi truong va hieu qua kinh te r r r Qua day ta cung biet duoc cac nhan to anh hudng toi chat luong nhap khau bao gom cac nhan to ben va cac nhan to ben ngoai doanh nghiep, tu tao cho lanh dao Cong ty mot cai nhin tong quan, dua cac buoc di, giam thieu nhung han che cua cac nhan to do, dua Cong ty cang phat trien Thuc trang nhap khau va thuc trang chat luong nhap khau may nam r i qua cua Cong ty co huong phat trien tot, kim ngach nhap khau, loi nhuan, ty r suat loi nhuan theo doanh thu nam sau cao hon nam truoc va giu d muc on r x r r dinh Thi truong nhap khau chu yeu gom Nhat Ban, Trung Quoc, Han Quoc, thi truong tieu thu cang duoc md rong, may moc thiet bi Cong ty nhap ve co tinh dong bo cao, dung qui cach chung loai, dung nhan mac, khong xay truong hop nhap phai may moc thiet bi duoc lam nhai, lam gia, r r kem chat luong Gia ca may moc thiet bi Cong ty ban tren thi truong co r x tinh canh tranh cao, hap dan hon cac doi thu canh tranh ve gia May moc duoc r 84 cung cap kip thdi tdi chan cong trinh, dung thdi gian, thdi diem theo hop dong ky ket Hieu qua kinh te nhap khau cao va khong ngung phat trien theo hudng nam sau cao hon nam trudc Ben canh nhung cong nhat dinh Cong ty dat duoc nhap 9 r r khau vai nam qua, Cong ty mot so nhuoc diem nhat dinh nhu nhap may moc thiet bi da qua su dung, muc hao mon ldn, hoat dong kem hieu A A qua, cong tac dau tu nghien cuu thi trudng chua dong bo, chua sau, chua sat vdi thuc te vay han che ket qua nhap khau, lam giam hieu qua nhap khau Trong nhung nam tdi can phai loai mat hang may moc thiet bi da qua su dung danh muc nhap khau cua Cong ty Dau tu nhieu hon cho cong tac < r nghien cuu phat trien thi trudng, lap cac ke hoach kinh doanh sat vdi thuc te hom Nguyen nhan cua nhung han che bao gom ca nguyen nhan chu quan va khach quan, de nang cao hem nua hieu qua nhap khau thdi gian tdi r r r r doi hoi Cong ty phai han che den muc thap nhat cac nguyen nhan chu quan gay can trd cho nhap khau va chat luong nhap khau tai Cong ty Dua tren xu hudng thi trudng nhung nam tdi, Cong ty da xay r a ' dung muc tieu ve doanh thu, loi nhuan, ty suat loi nhuan, co cau mat hang, thi trudng, ve chat luong may moc thiet bi va dua nhung giai phap khac phuc r a r r r nhung han che ton tai thuc te chat luong nhap khau may nam qua de dat duoc muc tieu ma Cong ty da de 85 DANH MUC TAI LIEU THAM KHAO • • Bao Quan doi nhan dan (2011), “Can voi cong nghe lac hau nhap khau” www.qdnd.vn/kinhte Do Due Binh, Nguyen Thuong Lang (2008), “Kinh te quoc te” NXB Dai hoc kinh te quoc dan Nguyen Van Cong (2009) “Kinh te hoc vi mo" NXB Lao dong Cong ty co phan xay dung so 12 (2006, 2007, 2008, 2009, 2010),“Bao cao danh gia hoat dong nhap khau may moc thiet bi hang nam cua Hoi dong quan tri Cong ty”” Cong ty co phan xay dung so 12 (2006, 2007, 2008, 2009, 2010),“Bao cao tai chinh”” Cong ty co phan xay dung so 12 (2006, 2007, 2008, 2009, 2010), “Bao r r r cao thong ke so luong gia tri nhap khau may moc thiet bi” To Xuan Dan (199%”),“Chinh sach kinh te doi ngoai”” NXB thong ke To Xuan Dan,“Dam phan va ky ket hop dOng kinh doanh quoc te ” Vu Kim Dung, Pham Van Minh (2008),“Kinh te hoc vi mo” NXB Dai r r hoc Kinh te Quoc dan 10 DDin Dinh Dao, Hoann Due te thuong mai”” NNB Dai hoc kinh te quoc dan 11 Bacc HoOn (22111 ‘‘May moc, thiet bi Truun Queue gia re tran vvo Viet Nam” www.Kmhte24h.com 12.Tran Van H0e (2009),“ANghQ vv kinn ddaan xuat nhdp khau”” NNX Dai hoc kinh te quoc dan 13.Khoo kinn te va kinn doanh quoo te, Truunn DD KTQQ (2207), > > ? r r r r “Chuyen de nen kinh te the gidi va quan he kinh te quoc te” 86 14 Nguyen Dinh Phan ( 2005),“