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■ TRjg£Ng=BAI HOC KINH TE QUOC DAN —-— — LA'THI LA NANG CAO HIEU QUA KINH DOANH NHAP KHAU CUA CONG TY CO PHAN NONG SAN QUOC TE LUAN VAN THAC SY KINH TE ã ô HA NOI - 2012 MUC LUC • • DANH MUC HINH DANH MUC BANG LOI MO DAU CHtTONG 1: MOT SO VAN DE LY LU AN VE HIEU QUA KINH DOANH NHAP KHAU HANG HOA 1.1 Dac diem linh vuc kinh doanh nguyen lieu san xuat th lie an chan nudi 1.1.1 Gia ca thuong xuyen bien dong va rat kho de du bao chinh xac xuhudng tang giam tuong lai 1.1.2 Doanh nghiep chiu str kiem soat chat che cua Bo Nong Nghiepva Phat *' Trien Nong Thon 1.1.3 Sue cau hang hoa phu thuoc vao tinh hinh chan nuoi niroc 1.1.4 Mat hang co thai gian sur dung ngan va kho bao quan 1.2 Cac chi tieu danh gia hieu qua kinh doanh nhap khan hang hoa 1.2.1 Quan niem ve hieu qua kinh doanh nhap khau hang hoa 1.2.2 Cac chi tieu danh gia hieu qua kinh doanh nhap khau 11 1.3 Nhung nhan to anh hudng den viec nang cao hieu qua kinh doanh nhap khau hang hoa cua doanh nghiep 14 1.3.1 Nhan to khach quan 15 1.3.2 Nhan to chu quan 18 CHtTONG 2: PHAN TICH HIEU QUA KINH DOANH NHAP KHAU CUA CONG TY CO PHAN NONG SAN QUOC TE GIAI DOAN NAM 2008 TOI NAM 2012 20 2.1 Dac diem chu yeu cua cong ty Co phan Nong san Quoc te 20 2.1.1 Dac diem ve co cau to chuc 21 2.1.2 Dac diem ve nhan lire 23 2.1.3 Dac diem ve tai chinh 24 2.1.4 Dac diem ve phuong thuc nhap khau 25 2.1.5 Dac diem quy trinh kinh doanh nhap khau hang hoa 25 2.1.6 Dac diem ve he thong phan phoi 28 2.2 Thu’c trang nhap khau va ket qua kinh doanh ban hang cUa cong ty Co phan Nong san Quoc te giai doan 2008-^;2()l ^2 29 2.2.1 Thue trang nhap khau cua Cong ty giai doan 2008 - 2012 29 2.2.2 Ket qua kinh doanh ban hang cua Cong ty Co phan Nong san Quoc te giai doan 20(0^-2012 36 2.3 Phan tich hieu qua kinh doanh nhap khau cua Cong ty co phan Nong san Quoc Te tu gam 2008 toi gam 2012 40 2.3.1 Ty suat sinh loi tren doanh thu 40 2.3.2 Hieu qua su dung lao dong 41 2.3 Hieu qua su dung von 44 2.3.4 Hieu qua su dung ngoai te 49 2.3.5 Hieu qua quan ly chi phi 50 2.3.6 Hieu qqa qqan ly hann ton kko 511 2.4 Cac bien phap cong ty da ap dung de nang cao hieu qua kinh doanh nhap khau thoi gian qua 52 2.4 Mo rong thi truong tang san luong tieu thu san pham 52 2.4.2 Da dang hoa mat hang nhap khau 53 2.4.3 Day manh hoat dong xuc tien ban hang 54 2.4.4 Nang cao hieu qua su dung lao dong - 54 2.5 Dang giai ccc nhan to anh huong tti hoot dong nang cca hieu qua kinh doanh n0ap khau cua Cong ty co phan Nong San Quoc Te giai doan 2008 - 2012 54 2.5.1 Nhan to khach quan 54 2.5 Nhan to chu quan 57 2.5.3 Mot so ket qua han che qua trinh nang cao hieu qua kinh doanh nhap khau cua Cong ty Co phan Nong san Quoc te giai doan 2008 - 2012 59 CHUONG 3: PHUONG HU’O’NG VA GIAI PHAP TIEP TUC NANG CAO HIEU QUA KINH DOANH NHAP KHAU CUA CONG TY CO PHAN NONG SAN QUOC TE TO’I NAM 2020 63 •> 3.1 Phll•o•ng ho■^^ln cgnn cca lueu qqu knih door^li hI-iOp khhu cca Conn ty Co phan Nong san Quoc Te to’i nam 2020 63 3.1.1 Phuong hudng nang cao hieu qua kinh doanh nhap khau cua Cong ty tdi nam 2020 63 3.1.2 Trien vong nhap khau cua cong ty toi nam 2020 64 [ 3.2 Thuan loi va kho khan cua cong ty kinh doanh va nang cao hieu qua kinh doanh nhap khau 65 3.2.1 Thuan loi 65 3.2.2 Kho khan 66 3.3 Mot so giai giai phap tieptuc nang cao hieu qua kinh doanh nhap khau cua cong ty toi nam 2020 68 3.3.1 Giai phap ve von 68 3.3.2 Giai phap giam thieu chi phi 70 3.3.3 Giai phap ve phat trien thi truong nude 71 3.3.4 Giai phap ve thi truong nhap khau 73 3.3.5 Giai phap ve nguon lao dong 74 3.3.6 Giai phap ve co so vat chat 76 3.4 Kien nghi vol nha nude va co’ quan chuc nang 77 3.4.1 Kien nghi chung 77 3.4.2 Kien nghi vdi Bo Nong Nghiep va Phat Trien Nong Thon 77 3.4.3 Kien nghi vdi Tong Cue Hai Quan : 79 KET LUAN DANH MUC TAI LIEU THAM KHAO 80 DANH MU C HINH • Hinh 1.1 Dien bien gia dau co tu nam 2008 -2012 Hinh 1.2 : Dien bien gia bot vang sua tu nam 2007 -2012 Hinh 1.3 : Dien bien gia ngo, lua my tu nam 2011 -2012 Hinh 1.4 Quy trinh nhap khau nguyen lieu thuc an chan nuoi vao Viet Nam Hinh 2.1: So to chuc bo may hoat dong 21 Hinh 2.2 Quy trinh nhap khau hang hoa cua cong ty 26 Hinh 2.3 : So kenh phan phoi hang hoa cua cong ty 28 Hinh 2.4 Gia tri kim ngach nhap khau giai doan 2008 - 2012 30 Hinh 2.5 Tang truong loi nhuan nhap khau 2008-2012 37 Hinh 2.6 Ty suat loi nhuan tren doanh thu nhap khau 2008-2012 40 Hinh 2.7 Doanh thu binh quan lao dong nam 2008-2012 .42 Hinh 2.8 Muc sinh loi lao dong nam 2008-2012 43 Hinh 2.9 Hieu qua su dung tien luong nam 2008 -2012 43 Hinh 2.10 Ty suat loi nhuan tren tong von nhap khau 2008-2012 44 Hinh 2.11 So vong quay von luu dong tu nam 2008-2012 - 46 Hinh 2.12 Thoi gian vong quay von luu dong 2008-2012 47 Hinh 2.13 Hieu qua su dung tai san co dinh 48 Hinh 2.14 Ty suat loi nhuan tren chi phi 2008-2012 51 DANH MUC BANG Bang 1.1 Danh gia muc rui ro cua nganh thuc an chan nuoi Bang 1.2 Kim ngach nhap khau thue an ehan nuoi trong8 thang nam 2012 so voi cung ky nam 2011 Bang Co cau lao dong theo bo phan chuc nang 23 Bang 2.2 He so ve kha nang toan 24 Bang 2.3 Gia tri kim ngach nhap khau nam 2008-2012 29 Bang 2.4 Kim ngach nhap khau theo thi truong nam 2008-2012 31 Bang 2.5 Kim ngach nhap khau theo san pham nam 2008-2012 33 Bang 2.6 Kim ngach nhap khau theo hinh thuc nhap khau nam 2008-2011 35 Bang 2.7 Tong hop ket qua kinh doanh cua Cong ty giai doan 2008 -2012 36 Bang 2.8 Loi nhuan ban hang theo san pham nam 2008-2012 38 Bang 2.9 Loi nhuan ban hang theo phuong thuc ban hang 39 Bang 2.10 Chi tieu hieu qua su dung lao dong 41 Bang 2.11 Chi tieu hieu qua su dung von luu dong 45 Bang 2.12 Hieu qua su dung tai san co dinh nam 2008 -2012 48 Bang 2.13 Ty suat ngoai te nhap khau giai doan2008 -2011 49 Bang 2.14 Chi tieu hieu qua quan ly chi phi 50 Bang 15 So vong quay hang ton kho 52 Bang 2.16 So sanh so vong quay von luu dong voi mot so doanh nghiep cung nganh 61 Bang 2.17 So sanh so vong quay hang ton kho voi mot so doanh nghiep cung nganh 62 LOI MO DAU Tinh cap thiet cua de tai Hien d Viet Nam doanh nghiep nhd va v£ra chiem tdi 97% tong so doanh nghiep, theo thong ke thang dau nam 2012 da co khoang 21.800 doanh nghiep ngirng hoat dong, giai the, tang 9,5% so cung ky nam 2011 Vi vay de co the dung vung va phat trien tren thi truong doi hoi cac doanh nghiep luon phai tim tdi hudng di de nang cao chat lupng hoat dong kinh doanh Cong ty Cd Phan Nong san Quoc te la mot cong ty nhd hoat dong linh vuc kinh doanh nhap khau nguyen lieu thuc an chan nuoi nhung cong ty da gat hai dupe nhjeu tich va tao lap dupe uy tin tren thi truong De tri hoat dong kinh doanh va tiep tuc phat trien boi canh kho khan chung cua nen kinh te va su canh tranh gay gat giua cua cac doi thu nganh doi hoi cong ty can phai tim nhung giai phap de nang cao hieu qua kinh doanh nhap khau Vi vay, tdi chon de tai “Nang cao hieu qua kinh doanh nhap khau hang hoa cua cong ty Co Phan Nong san Quoc Te” de lam luan van thac sy Ket cau luan van Luan van gom chuong - Chuong : Mot so van de ly luan ve hieu qua kinh doanh nhap khau hang hoa - Chuang : Phan tich hieu qua kinh doanh nhap khau cua cong ty Cd phan Nong san Quoc Te tu nam 2008 tdi 2012 r X , - Chuang : Giai phap tiep tuc nang cao hieu qua kinh doanh nhap khau cua cong ty Cd phan Nong san Quoc Te tdi nam 2020 ii CHtfONG MOT SO VAN DE LY LUAN VE HIEU QUA KINH DOANH NHAP KHAU HANG HOA 1.1 Dac diem linh vuc kinh doanh nguyen lieu san xuat th lie an chan nudi Do nguon goc cua hang hoa nguyen lieu san xuat thuc an chan nudi la tir cac san pham ndng san va la dau vao cua nganh chan nuoi nen anh hudng gian tiep tdi sue khde ngudi va moi truong nen mat hang nguyen lieu san xuat thuc an chan nuoi cd mot so dac diem rieng khac vdi cac mat hang khac: r r - Gid cd nguyen lieu san xuat thuc an chan nudi thuvng xuyen bien dong va rat khd de du’ bao chinh xac xu hudng tang giam: Gia nguyen lieu san xua thuc an chan nudi'.vao rat nhieu yeu to nhu tinh hinh thdi tiet, tinh hinh kinh te the gidi, chinh sach tien te cua FED va hoat dong dau co cua cac quy dau tu hang hoa cd nhu cau mua tich tru Cac yeu to bien doi rat phuc tap va khd du bao trudc do rat khd de du bao chinh xac duqc xu hudng gia ca cua nguyen lieu thuc an chan nudi tuong lai - Doanh nghiep chiu str kiem sodt chat che cua Bo Ndng Nghiep va Phat Trien Ndng Thon: De nhap khau mot mat hang nguyen lieu thuc an chan nudi vao Viet Nam, cac doanh nghiep phai trai qua budc neu la nguyen lieu da cd danh muc nhap khau cua Bo Ndng Nghiep va Phat Trien Ndng Thon va budc neu la nguyen lieu chua cd danh muc - Sue cau hang hoa phu thuoc vao tinh hinh chan nudi nude :Nganh chan nudi gap khd gay anh hudng day chuyen tdi hoat dong san xuat kinh X doanh nguyen lieu thuc an chan nudi, khong chi ndng dan gap khd ma cac doanh nghiep cung co nguy co pha san - Mat hang cd thoi gian sir dung ngan va khd bao quan: Thdi gian su dung ngan khoang thang tdi nam, hang hoa rat de bi am moc, moi mot, hao hut, giam chat luong nen rat khd bao quan 1.2 Cac chi tieu danh gia hieu qua kinh doanh nhap khau hang hoa - Quan niem ve hieu qua kinh doanh nhap khau hang hoa: Hieu qua kinh doanh la pham tru phan anh trinh lpi dung cac nguon luc (nhan tai, vat luc, tien 68 von dau tu nude ngoai va 175 doanh nghiep nuoc nhung cong ty moi chi trien khai tdi duoc mot so luong rat it cac nha may - Su kho khan cua thi trudng chan nuoi nudc : Nhin chung tang trudng nganh thuc an chan nuoi phu thuoc vao yeu to: tang trudng cua nganh chan nuoi va nguon cung nguyen lieu dau vao Chi mot so nguyen lieu chinh co the duoc san xuat nudc nhu ngo, san, cam gao, bot ca, nhien viec san xuat cac nguyen lieu van han che Do do, nhung nam tdi, cac nha san xuat thuc an chan nuoi van phai phu thuoc nhieu vao cac nguyen lieu nhap khau Gia nguyen lieu nam 2012 va dau nam 2013 van tri d muc cao: San luong san xuat lua mi, ngo, dau tuong va kho dau tuong tren toan the gidi men vu 2012 - 2013 du kien lan luot la 677,65 (giam 2,46% so vdi nam trudc), 945,78 (tang 8,65%), 271,42 (tang 14,59%), 185 (tang 4,34%) trieu tan, san luong lua mi du kien khong du dap ung tong cau Tuy nhien, thdi tiet khong thuan loi tai cac nudc cung cap nguyen lieu cho Viet Nam da tac dong tieu cuc den tong san luong san xuat cua cac loai nguyen lieu Theo du bao cua mot so chuyen gia, gia lua mi va gia ngo se van giu d muc cao cho den cuoi nam 2012 Nhin chung, 2013 du kien se lai la mot nam kho khan doi vdi nganh thuc an chan nuoi d Viet Nam, gia nguyen lieu dau vao du kien khong the giam manh va cau noi dia cung kho gia tang dang ke 3.3 Mot so giai giai phap tiep tuc nang cao hieu qua kinh doanh nhap khau cua cong ty toi nam 2020 i r 3.3.1 Gkii phap ve von T T • f > A f a Trong kinh doanh nhap khau von la mot yeu to khong the thieu phuc vu cho viec luu thong hang hoa Viec huy dong von doi vdi Cong ty co phan Nong san Quoc te cang co y nghia quan vi von tu co cua Cong ty rat it, khong dap ung du nhu cau kinh doanh, chu yeu van la von vay tu ben ngoai Do do, de nang cao hieu qua kinh doanh, Cong ty phai doi mdi va md rong hinh thuc huy dong cung nhu su dung von cho giam chi phi von va tang muc tu chu kinh doanh - Cong ty can phai md rong quan he vdi nhieu ngan hang khac ngoai ngan hang Techcombank de duoc hudng nhung uu dai rieng biet cua moi ngan hang nhu: 69 su ho tro tin dung cho hoat dong nhap khau, md L/C, toan tien hang vdi so luong vay ldn, nhanh chong qua cac hinh thuc tai tro xuat nhap khau, bao toan, bao lanh thue xuat nhap khau hoac duoc giam khoan ky cuoc, ky quy tai ngan hang, giup tang vong quay von luu dong - Dam phan vdi cac nha cung cap de duoc phuong thuc toan an toan, phu hop de khong xay tinh trang u dong von lam phat sinh chi phi lai vay nhu L/C hoac DP tra cham, chuyen tien sau de tam chiem dung von dung cho hoat dong kinh doanh nhap khau - Len ke hoach dOng tien hang thang qua xac dinh chinh xac von luu dong > r a y r can thiet cho hoat dong kinh doanh nhap khau nham huy dong hop ly cac nguon von bo sung Neu xac dinh khong dung nhu cau ve von se dan tdi tinh trang thieu von kinh doanh, va tu lam cho qua trinh kinh doanh bi ngung tre, anh hudng ldn den ket qua kinh doanh va hieu qua hoat dong kinh doanh nhap khau Viec huy dong thua von se dan den tinh trang lang phi von, lam cham toc luan chuyen von, giam hieu qua kinh doanh nhap khau De len duoc ke hoach dong tien chinh xac cac phong cong ty phai len ke hoach tung hang muc chi can thiet thang cua phong minh sau bo phan tai chinh se can doi vdi cac khoan thu duoc thang de co ke hoach huy dong von vay neu thu khong bu du cho chi La mot cong ty thuong mai nen khoan thu chinh cua cong ty la thu tien ban hang tu khach hang do khau tim hieu, phan tich kha nang toan cua khach hang ky ket hop dong can phai duoc chu de tranh duoc cac khoan no kho doi nhu hien - Tang toc quay vong von bang cach tang cudng cong tac nghien cuu va du bao nhu cau cua thi trudng nham muc dich giam hien tuong hang ton kho, nhu vay cong ty co the giai quyet tot tinh trang u dong von, giam chi phi phai tien hanh bao quan hang hoa Dieu vua co y nghia viec tang toc quay vdng von vua co y nghia viec giam gia san pham giam chi phi bao quan, nang cao kha nang canh ' tranh cua hang hoa 70 3.3.2 Giaiphap giam thieu chi phi Chi phi kinh doanh nhap khau hang hoa la nhan to cau nen gia hang hoa, quyet dinh den gia ban cua hang hoa, doanh thu, loi nhuan thu duoc va do anh huong den hieu qua kinh doanh nhap khau Do do, giam chi phi kinh doanh nhap khau la mot yeu to tat yeu de tang hieu qua kinh doanh nhap khau hang hoa tai cong ty Cac khoan muc chi phi cua hoat dong kinh doanh nhap khau hang hoa tai Cong bao gom bon khoan muc chi phi chinh:Chi phi nhap khau hang hoa, chi phi van chuyen va bao quan hang hoa, chi phi quan ly Doi voi tat ca cac khoan muc chi phi, cong ty deu co the thuc hien cac bien phap giam chi phi de tang hieu qua kinh doanh nhap khau hang hoa - 3i?n phap giam chi ' phi nhap khau hang hoa : Cach tot nhat de giam chi phi nhap khau la nang cao hieu qua nghiep vu thuc hien hop dong nhap khau Cong ty nen tang cuong moi quan he voi cac co quan chuc nang nhu Cuc chan nuoi, Cac chi cuc Hai quan de giam duoc thoi gian lam thu tuc nhap khau Cong ty phai xay dung quy trinh giao nhan hang hoa nhap khau va yeu cau bo phan kho van phai lam theo quy trinh khong de tinh trang hang bi thieu hoac hong ma khong biet quy trach nhiem cho Phong xuat nhap khau phai nam vung lich trinh hang den cang, sap xep thoi gian lam thu tuc hai quan kip thoi, dung thoi han quy dinh, giam chi phi luu kho bai nhan hang cham Cong ty nen dam phan thay doi nhap khau theo gia FOB thay vi gia CIF va CFR nhu hien Voi cach lam nay, Cong ty co the gianh quyen thue tau va mua bao hiem hang hoa Neu tim hieu va thue duoc tau, mua duoc bao hiem phu hop voi san pham nhap khau thi clii phi nhap khau se duoc tiet kiem toi da Do la chua tinh den viec Cong ty co the nhan duoc khoan hoa hong tu cac hang tau va dai ly bao hiem duoc thue - Bien phap giam chi phi van chuyen, bao quan hang hoa: Cong tac quang cao gidi thieu hang hoa, tim kiem ban hang, nhan va xu ly don dat hang cua khach tu trudc hang ve cang se giup cho doanh nghiep co duoc mot ke hoach phan phoi, van chuyen hang chu dong tu cang ve noi tieu thu, tranh phai van chuyen hang hoa nhieu lan theo nhieu duong khac Vdi mot mang ludi phan phoi rong 71 chi phi van chuyen, luu thong hang hoa cua cong ty la kha ldn, do, mot ke hoach van chuyen co thd giup cho cong ty giam chi phi luu thong Cong ty cd the ap dung cac muc gia khac cho thdi gian giao hang, vi du, giam - 5% gia ban cho nhung khach hang ky hop ddng trudc hang ve tdi cang Thuc hien tot cong tac bao quan va van chuyen hang nhap khau, doi vdi cac hang hoa cua cong ty, can tranh va chain, cau tha boc xep hang, giam thieu san pham bi hu hai van chuyen, luu kho - Bien phap giam chi phi quan ly : Vdi he thong quan ly theo chuc nang, nghiep vu vdi bo may to chuc kha gon nhe, Cong ty cd the giam chi phi quan ly bang cac bien phap lam tang hieu qua hoat dong cua he thong quan ly, nhu nang cao nghiep vu chuyen sau cua cac nhan vien tung phong ban, tang cudng su quan ly cua ban giam doc tdi viec thuc hien ke hoach cua cac phdng ban chuc nang nham tranh su chong cheo, mau thuan 3.3.3 Gidiphap ve phat trien thi truong nudc San pham va thi trudng luon la hai yeu to gan lien vdi Qua trinh kinh doanh nhap khau hang hoa chi duoc hoan san pham nhap khau duoc tieu thu tren thi trudng Nhu vay, ban hang la khau cuoi cung co y nghia quyet dinh den doanh thu va loi nhuan cua cong ty Muon nang cao hieu qua kinh doanh nhap khau thi cong ty phai thuc hien tot khau ban hang de day nhanh toc tieu thu hang hoa, thu hoi von nhanh va tang vong quay cua von Mot so bien phap co the thuc hien phat trien thi trudng: X - Thanh lap phong marketing de day manh cong tac nghien cuu thi trudng nudc nham xac dinh nhu cau ve sd luong, chat luong, gia ca san pham nhap khau vi day chinh la thi trudng se tieu thu cac mat hang nay, qua day cong ty cung xac dinh duoc co cau mat hang cho hop ly nhat Nghien cuu thi trudng nudc giup viec tim hieu thong tin ve nhung thay doi chinh sach Nha nudc tac dong tdi hoat dong kinh doanh nhap khau cua Cong ty nhu: thue nhap khau, lai suat cho vay, du an xay mdi nha may v.v de tinh toan chi phi noi dia cho hoat dong nhap khau 72 - Phong kinh doanh phai tich cue cong tac di thurc te thi trudng xuong cac nha may, trang trai huong dan each su dung san pham hieu qua nhat cho khach hang dong thdi phai giai quyet nhung vudng mac cua khach hang tan tinh va thoa , , , , , dang de dap ung tot hon nhu cau khach hang, gop phan tang doanh thu nhap khau - Xac dinh gia ban hop ly: gia ban co tac dong ldn den luong hang hoa ban ra, dac biet doi vdi cac mat hang quan cd tinh chien luge Chi mot su thay doi nho ve gia la cd the dan tdi ldn ve luong hang ban ra, kha nang canh tranh cua cong ty tren thi trudng Dac biet, mat hang nguyen lieu thuc an chan nuoi cua cong ty kinh doanh cd rat nhieu nhan hieu san pham tuong tu cung duoc nhap khau d nudc ngoai, tinh canh tranh tren thi trudng cang cao Do do, xac dinh gia ban cong ty can phai can cu vao gia ca thi trudng va chien luge kinh doanh cua minh de dua * muc gia phu hgp - Day manh cac hoat dong xue tien ban hang : hien muc canh tranh tren thi trudng cang tang, viec md rong thi phan cua cong ty cang kho khan hon, de cung co vi tri, uy tin va hinh anh cua cong ty Ngoai viec tac dong vao muc gia edng ty nen su dung cac hinh thuc xue tien de dem lai hieu qua cao ban hang Cac hinh thuc nen su dung la : Quang cao : thong qua quang cao nham xay dung hinh anh cua cong ty doi vdi khach hang, song phai lua chon hinh thuc quang cao thich hgp nhat vi neu khong cd diem thi se dem lai hieu qua thap boi chi phi quang cao thuong ldn Cong ty nen su dung hinh thuc quang cao tren cac tap chi nong nghiep, to chuc gian •7 • ' • • • hang cac trien lam va hoi thao chuyen nganh cue chan nuoi hoac cac hiep hoi thuc an chan nuoi to chuc Khuyen mai : day la mot nhung bien phap kich thich tieu dung cua khach hang Tuy nhien, khuyen mai phai di kern vdi chat lugng va gia tri cua hang hoa Cac hinh thuc khuyen mai cd the ap dung nhu : tang qua khach mua hang cua cong ty, giam gia doi vdi cac khach hang thuong xuyen, khach hang mua vdi thdi han quy dinh Mac du cac hinh thuc khuyen mai tren lam giam doanh thu thuan 73 va do lam giam lai nhuan nhung no giup cho doanh nghiep thu hoi von nhanh kip thoi, khuyen khich mua hang, tang khoi luang hang hoa ban Do vay, xet ve tong so van gop phan lam tang lai nhuan, cung co cac moi quan he vdi khach hang ♦» Tang cuong cac dich vu cham soc khach hang, cac chuong trinh hudng dan cac trang trai ldn bao quan va su dung tot san pham, cac dich vu truoc va sau ban hang, nhu cac chuong trinh hoi nghi khach hang, tang qua cho cac khach hang su dung san pham cua cong ty lau nam Cong ty can mo rong thi truong bang cach md rong cac dai ly ban hang tai cac khu vuc thi truong mdi Tang cuong moi quan he vdi he thong cac dai ly bang cac chuong trinh ho tra tai chinh, tri va phat trien cac chuong trinh hoi nghi khach hang hang nam, cac giai thudng gianh cho dai ly xuat sac A V ■ 3.3.4 Giai phap ve thi tricdngnhap khau - Nghien cuu thi truong nudc ngoai : So vdi kinh doanh hang hoa nudc, kinh doanh nhap khau hang hoa gap nhieu kho khan hon phai tim hieu thi truong nudc ngoai, moi loai san pham co rat nhieu nudc san xuat Moi nudc lai co nhieu hang san xuat khac nhau, moi hang lai lam nhieu loai san pham Thong qua nghien cuu thi truong nudc ngoai de danh gia nguoi cung ung tren cac mat : Nang luc san xuat, tinh hinh tai chinh, tin cay cua san pham, tin cay cua viec giao hang , nang luc bao dam cua cac hoat dong dich vu kem theo - Su dung linh hoat cac hinh thuc tao nguon mua hang hoat dong kinh doanh nhap khau nhu: Mua theo nhu cau dat hang : can cu vao bien dong thi truong va luang ton kho, doanh nghiep se mua hang theo nhu cau cua khach hang Mua theo loi tich tru, dau co : doanh nghiep se du tinh nhu cau va bien dong cua thi truong de mua nhieu vao gia thap,ban gia cao Day la hinh thuc tao nguon duac cac cong ty ldn su dung ho co kha nang du bao thi truong the gidi cung nhu thi truong nudc tot 74 Mua theo lich trinh ngan sach cua doanh nghiep - Cung co moi quan he cung ung vdi cac doi tac truyen thong : nhung nguon hang truyen thong luon la mot dau mOi cung ung hang hoa quan trong, dam bao tinh *! an toan, giam rui ro cho doanh nghiep nhap khau, tan dung nhung uu dai cua nha xuat khau Doanh nghiep co the cung co moi quan he cac bien phap nhu thuc hien tot nghia vu nhap khau doi vdi nha cung ung nhu toan du, dung thdi han, nghia vu nhan hang dong thdi doanh so tieu thu san pham cung lam tang uy tin cua doanh nghiep - Tim kiem, md rong cac nha cung ung mdi : ben canh nhung nha cung cap truyen thong, viec tim kiem cac ban hang mdi se tao su da dang nguon hang kinh doanh va giup doanh nghiep lua chon duqc mat hang co gia ca va chat luong phu hop nhat Co the tim kiem thong qua Internet, qua thong tin tu cac hiep hoi thuc an chan nuoi, thong tin nha cung cap tu doi thu canh tranh Tuy nhien lam viec vdi nha cung cap mdi phai can than viec dam phan cac dieu khoan hop dong tranh tinh trang thua thiet va bi lua thuong mai quoc te A A 3.3.5 Giai phap ve ngudn lao flong 3.3.5.1 Nang cao chat luong ngudn nhan hcc Nhan luc la yeu to co ban quyet dinh den moi hoat dong san xuat kinh doanh cua doanh nghiep Hoat dong kinh doanh nhap khau vdi dac diem khong san xuat truc tiep san pham nen vai tro cua nhan luc lai cang vo cung quan De doi ngu lao dong co du kha nang dap ung duqc yeu cau kinh doanh moi trudng canh tranh cang gay gat va dat hieu qua kinh doanh cao, Cong ty phai khong ngung nang cao chat luqng nguon nhan luc Neu nguon nhan luc co trinh duqc su dung hop ly se giup Cong ty giam chi phi quan ly va ban hang cung nhu tranh duqc nhung ton that qua trinh kinh doanh Cac bien phap ma Cong ty co the ap dung de nang cao chat luqng nguon nhan luc: 75 - Tien hanh tot tir khau tuyen dung lao dong: Cong ty nen chap nhan muc chi phi luong cao hon de thu hut nhung nguoi co nang luc va kinh nghiem vao cac vi tri chu chot - Xay dung va thuc hien ke hoach dao tao, boi duong can bo : day ducrc xem la mot nhiem vu co tinh chien luqc hoat dong kinh doanh cua doanh nghiep Tieng Anh, Ky nang dam phan Nhan vien phong kinh doanh can duoc dao tao ky nang ban hang, ky nang thu thap va tong hup thong tin khach hang Bo phan ke toan can duoc dao tao them ve ky nang lap ke hoach tai chinh Bo phan kho van can duoc dao tao bai ban ve each thuc bao quan tung loai hang Dao tao boi dudng nhan vien mot mat tao dong co lam viec cho nhan vien de co tinh than lam viec tot I hon Mat khac, tao duoc co so thuc hien cho nhan vien co the hoan tot cac nhiem vu duoc giao - Tao dong luc thuc day lao dong: Cong ty nen thay doi co che dai ngo de nguoi lao dong gan bo vdi cong ty va co dong luc cong hien nhieu hon Ban giam doc nen dua mot muc luong thuong cu the neu nhan vien cong ty hoan ke hoach, phan vupt ngoai ke hoach cong ty se chia them theo ty le cho nhan vien, vdi cac nhan vien da lam viec tren nam lien tiep cong ty neri tra them phan tro cap tham nien vao luong cho cac nhan vien Che tang luong cung phai thuc hien theo dung ldi hua cua ban lanh dao, can dong vien kip thdi nhung nhan vien cd dong gop suat sac de tang hieu qua lao dong cua nhan vien 3.3.5.2 Hoan thien he thong quan tri to chuc nhan su De cong kinh doanh, hoat dong cua doanh nghiep thuong mai qua Hien nay, md hinh to chuc cua cong ty la to chuc theo chuc nang nghiep vu Theo do, he thong to chuc cua doanh nghiep bao gom cac phong ban, bo phan chuyen trach ve cac linh vuc chuc nang khac Uu diem cua he thong to chuc la hieu qua tac nghiep cao, phat huy tdi da uu diem cua chuyen mon hoa, don gian hoa dao tao chuyen gia quan ly, chu hon tieu chuan nghe nghiep va tu 76 each nhan vien Tuy nhien, nhugc diem cua no lai la : De xuat hien mau thuan giua cac don vi chuc nang de chi tieu va chien luge, ket qua hoat dong kem neu khong co su phan phoi hgp hanh dong nhip nhanh giua cac bo phan, chuyen mon hoa qua muc, kho xac dinh trach nhiem cho tung bo phan doi voi ket qua hoat dong cua doanh nghiep De hoan thien cong tac xay dung to chuc, Cong ty phai co bien phap phat huy het uu diem va han che nhung nhugc diem cua mo hinh to chuc dang theo duoi Cong ty co the han che nhugc diem bang mot so bien phap sau : - Phai tao su lien ket, phoi hgp giua nhung can bo dung dau cac phong ban cong ty ke hoach thuc hien thong qua nhung ke hoach hanh dong thong nhat ban giam doc de ra, cac cuoc hop ban ve chuong trinh thuc hien, thuc hien kiem tra cheo ve ke hoach thuc hien chi tiet de tim nhung diem mau thuan, bat hgp ly - Khi danh gia ket qua cung nhu quy trach nhiem, can phai co su cong bang nhat dinh, chia qua dat dugc cho cac phong ban theo ty le dong gop vao cong viec hoac chia deu qua cung nhu trach nhiem 3.3.6 Giai phap veco’ sd' vat chat Trong nhung nam toi Cong ty can chu trgng dau tu them vao mang tai san co dinh nhu phuong tien van tai de giam thieu chi phi giao hang va tao su chu dong viec giao hang dung thoi gian cho khach hang Voi he thong kho, cong ty can dau tu de nang cap kho theo tieu chuan de tranh cac van de nhu am moc hang hoa Su phat trien cua Cong nghe thong tin da thuc day manh me qua trinh trao doi thong tin giua khap noi tren the gioi Viec ung dung cong nghe thong tin giup cac doanh nghiep co the nam bat thong tin mot cach nhanh chong, chinh xac; dong thoi tiet kiem chi phi di lai Hien xu huong hoi nhap kinh te cang gia tang, doanh nghiep phai biet su dung cac cong nghe ho trg moi co the theo kip su bien dong cua the gioi de nam bat co hoi kinh doanh va vugt qua nhung kho khan thu thach 77 Cong ty can nhanh chong xay dung trang Web rieng, cap nhat day du thong tin lien quan den hoat dong kinh doanh Cong ty Cach lam khong ton nhieu chi phi ma lai giup Cong ty nang cao hinh anh, quang ba san pham vdi doi tac va ** ngoai nudc Cong ty can thuc hien cac chuong trinh lien ket vdi cac Website khac hoac dat cac banner quang cao tren cac Website cd tinh cap cao va ngoai nudc nhu cac tap chi dien tu, danh ba Website Viet Nam - Tuyen dung dupe mot can bo ky thuat linh vuc cong nghe thong tin cd ky thuat co ban ve mang; cac thiet bi van phong, giup tra cuu thong tin cho cac can bo van phdng, xay dung co sd tang mang thong tin hien dai, an toan cao Day la mot nhung han che cua cong ty, hien cong ty chua cd mot bo phan chuyen trach quan ly Website,, he thong email cua cong ty nen thudng xuyen xay hien tuong he thong e mail bi ldi va khong bao mat lam anh hudng tdi viec giao dich 3.4 Kien nghi voi nha nuoc va co- quan chuc nang r 3.4.1 Kien nghi chung - Bo tai chinh can dieu chinh lai hieu thue nhap khau theo hudng giam dan tung loai mat hang nhap khau Tu dau nam 2012 tdi nay, cung mot mat hang co ma HS giong nhung lai cd muc thue gia tri gia tang nhap khau la 5% neu md to khai tai Chi cue Hai Quan Hai Phong va 10% neu md td khai tai Chi cue Hai Quan Ho Chi Minh su khong ro rang thong tu cua Bo Tai Chinh Cac doanh nghiep nganh hien dang gap rat nhieu khd khan van de nay, nd tao su canh tranh khong cong bang tren thi trudng - Giu on dinh ty gia hoi doai de tao tarn ly yen tam cho cac doanh nghiep tham gia hoat dong xuat nhap khau - Nang cap co sd tang giup cac doanh nghiep giam bdt duoc thdi gian cung nhu chi phi van chuyen 3.4.2 Kien nghi vdi Bo Ndng Nghiep va Phat Trien Ndng Thon Bo Ndng Nghiep va Phat Trien Ndng Thon la co quan chu quan va dua cac 78 chinh sach lien quan tdi viec nhap khau thuc thuc an chan nuoi De cac doanh nghiep tiet kiem duoc chi phi nhap khau va thdi gian di lai, Bo Nong Nghiep va Phat Trien Nong Thon can ho tro doanh nghiep tren cac mat: - Rut ngan thdi gian tra ldi viec dang ky nhap khau san pham mdi cua doanh nghiep Hien khoang thdi gian tir luc doanh nghiep nop don dang ky san pham tdi nhan dupe tra ldi cua Cue chan nuoi la khoang gan thang do anh hudng rat nhieu tdi tien nhap khau cua doanh nghiep - Giam thiSu thdi gian viec cap giay phep va tra ket qua kiem dich de doanh nghiep cd the thong quan dupe hang hoa nhanh Thong thuong vdi mot Id hang can thdi gian lam viec doanh nghiep mdi dupe cap ket qua kiem dich va sau mdi lay dupe hang nen lam tang ap luc chi phi luu kho bai rat ldn cho i doanh nghiep - Sua doi quy dinh ve viec lay mau phan tich chat luong hang theo Thong tu 66 quy dinh chi tiet mot so dieu cua Nghi dinh 08/2010/ND-CP ve quan ly thuc an chan nuoi co hieu luc Thong tu 66 giong nhu mot loai “giay phep con”, khien DN phai gong minh ganh them chi phi, quy dinh giu nguyen hien trang hang hoa, khong dupe san xuat, kinh doanh, su dung thuc an trade co ket qua kiem tra xac nhan chat luong da buoc DN nghiep phai chiu them chi phi luu kho bai Vi vay , doanh nghiep kien nghi Bo NN-PTNT sua doi viec quy dinh ve lay mau phan tich kiem soat chat luong thuc an chan nuoi nhap khau theo hudng sang loc va phan loai cac lo hang va xep hang uy tin cua cac DN Neu nguyen lieu nhap khau thuoc nhom It nguy co thi se giam tan suat lay mau Tuong tu, Bo cung nen giam tan suat lay mau kiem tra doi vdi cac DN dupe xep hang uy tin cao - Ho tro thong tin thi trudng cho doanh nghiep: Gia ca cua nguyen lieu thuc an chan nuoi phu thuoc va bien dong rat nhieu theo gia the gidi Viec du bao xu the bien dong gia tuong lai thuc su la rat kho doi vdi doanh nghiep, vi vay nhieu doanh nghiep chot hop dong d muc gia cao nhung sau gia the gidi lai giam xuong dieu lam anh hudng rat ldn tdi thi trudng thuc an nudc cung nhu loi nhuan cua cac doanh nghiep Bo cung nen gui cong van thong bao cho cac 79 doanh nghiep nganh trudc mot thong tu hay nghi dinh mdi nao cd lien quan tdi viec nhap khau va tieu thu hang hoa cua doanh nghiep tranh tinh trang nhu Thong Tu 66 doanh nghiep gap rat nhieu bd ngd khau thuc hien ♦» 3.4.3 Kien nghi voi Tdng Cue Hai Quan - Nang cao chat luong cong chuc hai quan: Thuc te viec lam thu tuc hai quan gap rat nhieu kho khan cung la xuat phat tir nang luc han che cua ban bo hai quan, nhieu can bo khong hieu dugc mat hang cua doanh nghiep nen yeu cau xuat trinh nhung chung tir het sue vo ly lam doanh nghiep gap rat nhieu kho khan de lam thu tuc nhap khau Ngoai thu tuc de dugc hudng uu dai thue nhu ATIGA, ACFTA, Al FT A cung gap rat nhieu phien can bo hai quan khong hieu ve cac chung tir can xuat trinh de hudng cac uu dai - Don gian hoa thu tuc nhap khau: Thuc te hien de nhap khau mot mat hang doanh nghiep phai trai qua qua nhieu khau kiem tra cua hai quan tir hai quan tiep nhan cua doanh nghiep khong the ve dung du kien thu tuc nhap khau qua phuc tap - Nhat quan viec ap ma HS hang hoa de tinh thue xuat nhap khau : Tdng cue nen hudng dan doanh nghiep viec ke khai ma HS hang hoa hang ve tdi cang de doanh nghiep biet va thuc hien khong de tinh trang hang nhap ve doanh nghiep tu khai ma HS mot thdi gian rat dai sau phia hai quan mdi tien hanh phan tich phan loai va yeu cau doanh nghiep su dung ma HS khac Trong nam 2012 da so cac doanh nghiep nhap khau thuc an chan nuoi deu vudng phai van de nay, ma HS theo yeu cau cua tdng cue da lam tang sd thue phai nop cua doanh nghiep len rat nhieu, tu 0% len tdi 25%, co mat hang cua Cong ty thue tir 0% len tdi 50 % phia Hai quan cho rang mat hang cua danh muc nam dien phai xin han ngach nhap khau Ton that cho viec phai nop them thue xuat nhap khau khong dugc hudng dan ve ma HS len tdi chuc ty dong Ma HS tdng cue hai quan ap dung cung khong tuan theo qui tac cua cac nudc tren the gidi nen gay rat nhieu kho khan cho doanh nghiep 80 KET LUAN • Luan van “Nang cao hieu qua hoat dong kinh doanh nhap khau hang hoa cua Cong ty Co phan Nong san Quoc te” da giai quyet duqc ba van de chinh: Thu nhat, tu nhung nguon tai lieu tham khao tac gia da lam lam ro duoc dac diem cua linh vuc kinh doanh nguyen lieu san xuat thuc an chan nuoi va xay dung he thong cac chi tieu danh gia hieu qua kinh doanh cua cac doanh nghiep kinh doanh nhap khau cung nhu he thong cac nhan to anh huong tdi hoat dong kinh doanh cua doanh nghiep Qua ngudi doc co the tu danh gia ve hieu qua hoat dong kinh doanh cua doanh nghiep minh Thu hai, tu cac bao cao cua Cong ty Co phan Nong san Quoc te giai doan 2008 -2012, tac gia da tong hop so lieu de danh gia theo cac chi tieu phan anh hieu qua kinh doanh cua doanh nghiep, tu ngudi doc co the thay dupe hieu qua cua tung yeu to dau vao hoat dong kinh doanh cua doanh nghiep Luan van cung phan tich danh gia cac nhan to anh hudng tdi hieu qua hoat dong kinh doanh cua Cong ty de lam ro anh hudng tich cue va tieu cue cua cac nhan to doi vdi hoat dong kinh doanh nhap khau cua Cong ty Thu ba, tac gia da dua cac giai phap ap dung thdi gian tdi nam 2020 de nang cao hieu qua hoat dong kinh doanh nhap khau hang hoa cua Cong ty tu nhung phan tich danh gia thuc trang hieu qua kinh doanh cua Cong ty giai doan 2008- 2012 Ben canh do, tac gia cung dua kien nghi doi vdi co quan chuc nang de hoat dong kinh doanh nhap khau hang hoa cua Cong ty duqc thuan lqi va hieu qua hon Tuy nhien, van de ve viec danh gia hieu qua kinh doanh nhap khau theo tung nhom mat hang la tac gia chua thuc hien duqc viec thong ke so lieu cac yeu to dau vao theo tung nhom mat hang can rat nhieu thdi gian va nhieu ky thuat thu thap, do tac gia chua dua duqc giai phap viec phan bo ngudn luc hop ly nhat cho tung nhom hang Van de Nang cao hieu qua kinh doanh nhap khau noi rieng va kinh doanh noi chung la mdi quan tarn hang dau cua cac doanh nghiep va cua toan xa hoi Day thuc 81 a r su la de tai rong ldn va phuc tap ma de giai quyet no khong nhung phai co trinh hieu biet, nang luc, kien thuc rong lon ma doi hoi co nhieu kinh nghiem thuc te co xat tren thuong trudng.Trong dieu kien canh tranh gay gat cua kinh te thi trudng, •i , , , , Cong ty Cd phan Nong san Quoc te da va dang co gang nang cao hieu qua kinh doanh nhap khau va da dat duqc nhung cong dang ke, lam cho cong ty cang ldn manh, tang uy tin cua minh tren thi trudng Su ldn manh cua cdng ty la minh chung cho vai tro cua cac doanh nghiep vira va nho hoat dong kinh doanh nhap khau Vdi de tai “Nang cao hieu qua hoat dong kinh doanh nhap khau hang hoa cua Cong ty Co phan Nong san Quoc te” tac gia rat mong cd the dong gop nhung phan tich nhan dinh , giai phap cua minh vao chien luge phat trien chung cua cong ty noi chung va bo phan xuat nhap khau noi chung Nhung kien nghi bai viet la xuat phat tir thuc te nhung kho khan gap phai cong viec xuat nhap khau cua minh nen rat mong duoc phia cac cor quan nha nudc quan tarn xem xet de cac doanh nghiep nhap khau co the hoat dong hieu qua hem < a r r Do han che ve kien thuc va kha nang thu thap so lieu lien quan, luan van khong tranh khdi nhung thieu xot Vi vay, tac gia rat mong su dong gop, bo sung tir phia cac thay cd va ngudi doc de luan van duoc hoan chinh va sat vdi thuc te hon DANH MUC TAI LIEU THAM KHAO • • Do Due Binh, Ngo Thi Tuyet Mai (2012), Giao trinh kinh te quoc te - Nha xuat ban Dai hoc Kinh te Quoc dan Bo Nong nghiep va Phat trien nong thon (2011), Chien luqc phat trien nong nghiep nong thon giai doan 2011 -2020 Cong ty Co phan Nong san Quoc te (2008,2009,2010,2011,2012), Bao cao ket qua kinh doanh va Bao cao tdi chinh Cue quan ly Canh tranh - Bo Cong Thuong (2010), Bao cao danh gid canh tranh 10 Imh viec Pham Thi Gai (2004), Giao trinh phan tich hoat dong kinh doanh - Nha xuat ban Thong ke Ha Noi nam 2004 Hoang Due Than, Dang Dinh Dao (2012), Giao trinh kinh te ddi ngoai - Nha xuat ban Dai hoc Kinh te Quoc dan Trung tarn thong tin phat trien nong nghiep nong thon (2011), Bao cao thudng nien Thuc an chan nuoi 2011 va trien vong 2012 Vu Hoang Tuu (2008), Giao trinh ky thuat nghiep vu ngoai thuong, Nha xuat ban giao due Vu thi truong nuoc - Bo Cong Thuong (2010), Nghien cuu xay dung gidi phap phat trien thi trudng thuc an chan nuoi 10 Website:http://agromonitor.vn/bao-cao/153/BAO-CAO-GIAM-SAT-THITRUONG-VA-CANH-BAQ-RUI-RO-NGANH-HANG-CAP-NHAT- THANG-6-2012-VA-TRIEN-VQNG-QUY-3-2012/, Cong ty co phln phan tich va du bao thi truong Viet Nam - AgroMonitor //.Website: http://www.cmegroup.com/trading/agricultural/dairy/dry-whey.html Dry Whey Futures, CME Group 12 Website: http://www.cophieu68.com/statistic_index.php?id=vtf Ty le tdng trudng tdi chinh cua cac cong ty niem yet, Cong Ty Co Phan Tu Van Dau Tu Cay Cau Vang 13 Website: http://www.cucchannuoi.gov.vn/?index=XNKTACN 77? w tuc xuat nhap khau thuc an chan nuoi, Cue chan nuoi 14 Website: http://www.customs.gov.vn/Lists/TyGia/TraCuu.aspx Tra cuu ty gid hoi doai, Tong cue Hai quan
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