Nâng cao hiệu quả kinh doanh nhập khẩu tại công ty tnhh thương mại và đầu tư thành an

TRUONG DAI KINH TE QUOC DAN ■ HOC ■ 8D£oGaG8G8 daihqcktqd ~ TT.THONGTINTHLfVIEN PHONG LUAN AN • TU LIEU TRAN THITUYET NHUNG NANG CAO HIEU QUA KINH DOANH NHAP KHAU TAI CONG TY TNHH THlfflNG MAI VA DAU TIT THANH AN CHUYfiN NGANH: KINH if ExSl NGOAI £ LUAN VAN THAC Si KINH t • • TWS ■ W9O Ngtfd'i hiidng dan khoa hoc: TS DO THI HUONG HA MOI, NAM 2012 IOI CAM BO AN Toi xin cam doan day la san pham doc lap cua cua ban than, so li?u r va ket qua nghien cuu luan van la trung thuc va chua he duoc su dung de bao ve mot hoc vi nao Toi cung xin cam doan rang cac thong tin trich din luan van da duoc chi ro nguon goc Ha noi, thang 01/2013 Tac gia Tran Thi Tuyet Nhung LOl CAM ON Trong suot qua trinh hoc tap va hoan luan van, toi luon nhan duoc su dong vien khuyen khich, sir giup tan tinh cua cac thay co giao Truong Dai hoc Kinh te Qudc dan Ha Noi, gia dinh va dong nghiep Vdi tinh cam chan thanh, toi xin tran cam on Khoa sau Dai hoc, Vien kinh doanh thuong mai, Truong Dai hoc Kinh te Qudc dan Ha Noi; Cac thay, cd giao true tiep giang day lop Cao hoc Kinh te doi ngoai K19L; giup toi rat nhieu qua trinh hoc tap va nghien cuu Dac diet, toi xin bay to long biet on sau sac den TS Do Thi Huong, ngubi da tan tinh huong dan, giup toi suot qua trinh nghien cuu va hoan luan van tot nghiep Toi xin chan cam on cac dong nghiep, ban lanh dao cong ty TNHH Thuong mai va Dau tu Thanh An da quan tarn, tao dieu kien de toi theo hoc lop Thac sy chuyen nganh Kinh te doi ngoai cua Truong Dai hoc Kinh te Qudc dan Ha Noi Mac du toi da co nhieu cd gang qua trinh nghien cuu, song luan van khong tranh khoi nhung thieu sot Toi rat mong nhan duoc nhung y kien dong gop cua cac nha khoa hoc, cac thay, cd giao va cac ban de luan van hoan thien hon Xin chan cam on! Ha noi, thangOl /2013 Tac gia Tran Thi Tuyet Nhung MUC LUC • • LO1 CAM DOAN LOI CAM ON MUC LVC DANH MVC CAC CHU VIET TAT DANH MUC HINH VE, BANG BIEU TOM TAT LUAN VAN PHAN MODAU CHITONG 1: NHtTNG VAN DE CHUNG VE HIEU QUA KINH DOANH HANG NHAP KHAU CUA DOANH NGHIEP 1.1 Dac diem kinh doanh hang nhap khau khac vol kinh doanh hang n$i dia 1.1.1 Khai niem kinh doanh hang nhap khau 1.1.2 Dac diem cua kinh doanh hang nhap khau 1.1.3 Vai tro cua hoat dong kinh doanh hang nhap khau 1.2 Quan niem va cac chi tieu danh gia hieu qua kinh doanh hang nhap khau cua doanh nghiep .7 1.2.1 Quan niem hieu qua kinh doanh hang nhap khau cua doanh nghiep 1.2.2 Tam quan cua viec nang cao hieu qua kinh doanh 1.2.3 Phan loai hieu qua kinh doanh hang nhap khau 10 1.2.4 Cac chi tieu danh gia hieu qua kinh doanh hang nhap khau cua doanh nghiep 13 1.3 Nhan to anh huong den hieu qua kinh doanh hang nhap khau cua doanh nghiep 17 1.3.1 Nhan to anh huong giam chi phi 17 1.3.2 Nhan to anh huong den viec tang doanh thu 25 CHLONG 2: THLC TRANG HIEU QUA KINH DOANH HANG NHAP KHAU TAI • CONG TY TNHH THU*ONG MAI • VA DAU TV THANH AN 28 2.2 Dac diem cac nguon hang hoa cua cong ty TNHH Thirong mai va Dau tir Thanh An 28 2.1.1 Dac diem ve hinh thuc nhap khdu 28 2.1.2 Dac diem nguon hang banh keo va ruqu nhap khiu 29 2.1.3 Doanh so nhap khau cua cong ty TNHH TM va DT Thanh An 36 2.1.4 Cac chi phi lien quan den kinh doanh hang nhap khau cua cong ty TNHH TM va DT Thanh An 37 2.2 Phan tich cac chi tieu phan anh thuc trang hieu qua kinh doanh hang nhap khau cua Cong ty TNHH Thiro’ng mai va Dau tir Thanh An 38 2.2.1 Phan tich hieu qua tong hop kinh doanh hang hoa nhap khau cua Cong ty theo cac chi tieu dinh luong 38 2.2.2 Phan tich hieu qua kinh doanh hang hoa nhap khau cua Cong ty theo cac mat hang chu yeu 49 2.3 > •> Danh gia chung ve hieu qua kinh doanh hang nhap khau cua Cong ty TNHH Thuong mai va Dau tir Thanh An 62 2.3.1 Nhung cong 62 2.3.2 Nhung han che va nguyen nhan 64 2.4 Cac bien phap nang cao hieu qua kinh doanh hang nhap khau cua cong ty da ap dung thoi gian qua 66 2.4.1 Da dang hoa cac mat hang nhap khau 67 2.4.2 Nang cao hieu qua su dung lao dong 67 CHlTONG 3: DINH HIONG VA MQT SO GIAI PHAP NANG CAO HIEU QUA KINH DOANH HANG NHAP KHAU TAI CONG TY TNHH THUONG MAI VA DAU TV THANH AN 68 3.1 Dinh huong kinh doanh hang nhap khau tai Cong ty TNHH Thiro’ng mai va Dau tir Thanh An den nam 2015 68 3.2 Mot so giai phap nang cao hieu qua kinh doanh hang nhap khau tai Cong ty TNHH Thiro’ng mai va Dau tir Thanh An den nam 2015 70 3.2.1 Nhom giai phap nang cao thu nhap 70 3.2.2 Nhom giai phap giam chi phi 75 A 3.3 Dieu kien thirc hien cac giai phap nang cao hieu qua kinh doanh hang nhap khau tai cong ty TNHH Thwo’ng mai va Dau tir Thanh An 79 3.3.1 Dieu kien khach quan - chinh sach nha nunc 79 3.3.2 Dieu kien lao dong, co so vat chat, quy trinh lam viec 81 KET LUAN 82 DANH MUC TAI LIEU THAM KHAO DANH M l.’C CAC CH O’ VIET TAT r HFN* A • Aj Tieng viet STT Ch fir viet tat Cong ty Chir viet day du Cong ty trach nhiem htru han thuong mai va dau tu Thanh An Cong ty Thanh An Cong ty trach nhiem htru han thuong mai va dau tu Thanh An DN Doanh nghiep DT Dau tu NK Nhap khau TNHH TM XNK BH Trach nhiem hull han Thuong mai Xuat nhap khau Bao hiem Tieng anh Chtr viet STT rpA < 7* A j Ten tieng Vift Chu* viet day du tit L/C Letter of Credit Thu tindung TT Telegraphic transfer Dien chuyen tiSn D/A Document/Accept Bo chung tu/Chapnhan D/P Document/Payment Bq PG Promotion Girl Ngudi xuc tien hang Asean chung tu/Thanh toan Association of Southeast Hiep hoi cac Asian Nations gia Dong Nam A 10 FOB Free On Board Mien phi len tau 11 CIF Cost, Insurance and Freight Chi phi, baohiemvacudc DANH MIJC HINH VE, BANG BIEU HINH Hinh 2.1: Quy trinh nhap khau hang hoa cua cong ty 29 Hinh 2.2: Quy trinh ban hang va phan phoi san pham cua cong ty Thanh An 34 BANG Bang 2.1: Bang 2.2 Tong doanh so nhap khiu tir nam 2007 - 2011 36 Bang tong hop cac chi tieu phan anh tinh hinh va hieu qua kinh doanh cua cong ty tir nam 2007 den nam 2011 39 Bang 2.3: Bang chi tieu hieu qua su dung v6n liru dong cua cong ty TNHH thirong mai va dau tu Thanh An 44 Bang 2.4: Phan tich chi tieu hieu qua su dung lao dong 47 Bang 2.5: Doanh so nhap khau theo mat hang nam 2007 - 2011 51 Bang 2.6 Bang gia tri hang ton kho va von kinh doanh tir nam 2006 - 2011 52 Bang 2.7 Bang gia tri hang ton kho va von kinh doanh tir nam 2006 - 2011 53 Bang 2.8: Ket qua kinh doanh theo nhom hang banh, keo cua cong ty TNHH TM & DT Thanh An 54 Bang 2.9: Bang tinh so vong quay ton kho mat hang banh, keo cua cong ty TNHH TM & DT Thanh An 57 Bang 2.10: Ket qua kinh doanh theo nhom hang banh, keo cua cong ty TNHH TM & DT Thanh An 58 Bang 2.11: Bang tinh so vong quay ton kho mat hang banh, keo cua cong ty TNHH TM & DT Thanh An 61 BIEU DO Bieu dd 2.1: Bieu ty suat lqi nhuan tren von kinh doanh tir nam 2007 - 2011 40 Bieu 2.2: Bieu the hien su bien dong cua ty suat lqi nhuan tren doanh thu 42 Bieu 2.3: Bieu the hien su bien dong cua ty suat loi nhuan tren chi phi 43 BiSu d6 2.4: Bieu the hien su bien doi cua so vong quay von luu dong 45 Bieu d6 2.5: Bieu the hien su bien doi muc dam nhan von 46 Bieu 2.6: Doanh thu binh quan mot lao dong 48 Bieu 2.7: Bieu muc sinh loi mot lao dong nhap khau giai doan tu nam 2007 dgn 2011 49 Bieu 2.8: Doanh so nhap khau theo mat hang tir nam 2007 - 2011 cua cong ty TNHH thuong mai va dau tu Thanh An 52 Bieu 2.9: So vong quay hang ton kho hang hoa cong ty TNHH Thuong mai va Dau tu Thanh An tu nam 2007 - 2011 53 Bi^u 2.10: Bieu ty suat loi nhuan tran von kinh doanh mat hang banh, keo cua edng ty Thanh An 55 Bieu 2.11: Bieu ty suat loi nhuan tren doanh thu mat hang banh, keo cua cong ty Thanh An 56 Bieu 2.12: Bieu ty suat loi nhuan theo doanh thu mat hang banh, keo cua cong ty Thanh An 56 Bieu 2.13: Bieu ty suat loi nhuan tren von KD mat hang Ruqu cua cong ty Thanh An 59 Bieu 2.14: Bieu ty suat loi nhuan tren doanh thu mat hang Ruqu cua cong ty Thanh An 59 Bieu 2.15: Bieu ty suat loi nhuan tren chi phi mat hang Ruqu cua cong ty Thanh An .60 70 Ben canh do, viec xac dinh muc tieu lau dai la: Nhap day chuyen cdng nghe va ban quyen san xuat nhung san pham cua cac hang Ion ve tien hanh san xuat nude cho van cung cap nhung hang hoa co chat luong ngang ma gia ca lai canh tranh Quan tarn va dau tu mot each thich hop vdi hoat dong Cdng tac nghien cuu tap trung vao mot sd diem sau: qua trinh phat trien, cac linh vuc kinh doanh, kha nang tai chinh, uy tin cung nhu nhung diem manh, diem yeu cua ddi tac Day la dieu rat quan bdi vi nd cd the giup Cdng ty tranh duoc lam an vdi nhung Cdng ty ma, nhung trung gian mdi gidi hoac nhung Cdng ty dang sap pha san Tu ma han che duoc nhung rui ro kinh doanh Nghien cuu tinh hinh tieu thu mat hang cua doanh nghiep xuat khau do, xac dinh nhu cau ngudi tieu dung, khai thac duoc cac san pham vira dam bao chat luong vira dap ung dupe nhu cau ngudi tieu dung Trong qua trinh nghien cuu thi trudng nude phai xay dung duoc co cau hang hoa nhap khau cho phu hop vdi nhu cau san xuat, tieu dung nude tu cd ke hoach tien hanh nhap khau Do han che ve vdn can xac dinh ro thi trudng diem va nam bat thdi co kinh doanh hap din X A A A X 3.2 Mot so giai phap nang cao hieu qua kinh doanh hang nhap khau tai Cdng ty TNHH Thuong mai va Dau tir Thanh An den nam 2015 3.2.1 Nhom gidiphap nang cao thu nhap - Co sd de xuat giai phap: Hien cdng ty cd hoat dong chinh la thuong mai, viec tang thu nhap la muc tieu de cdng ty tdn tai va phat trien - Muc tieu cua giai phap: La dua cac giai phap de cd thd lam tang thu nhap cho cdng ty ma van dam bao doanh nghiep hoat dong dung phap luat - Cac giai phap tang thu nhap nhu sau: 3.2.1.1 Da dang hoa ve hinh thuc nhap khau Da dang hinh thuc nhap khau, cd the lien doanh, lien ket nhap khau tao nen su tuong ho, chia se cac cdng viec, chi phi va cd the dam phan phan chia linh vuc kinh doanh vdi doanh nghiep nhap khau ldn, de giam bdt su canh tranh khong dang cd, 71 khong duoc hudng cac uu dai, doanh nghiep Ion cd tieng noi hon tien hanh dam phan, cung co tdt hon mdi quan he mua ban lau dai va vung chac, mua ban dam bao uy tin, toan dung hen 3.2.1.2 Hoan thien khau dong goi chong hang gia Thuc hien chuong trinh chong hang gia thdng qua viec nang cap bao bi san hop vdi cac co quan chuc nang phat hien hang gia tren thi trudng 3.2.1.3 Phat trien thuong hieu Ben canh muc tieu ban hang, cdng ty thuc hien muc tieu test thi trudng X A r nham tim kiem san pham duoc ua chuong cua ngudi tieu dung, do sd luong mat hang cua cdng ty la kha nhieu, thiet nghi cdng ty nen sdm tim mat hang chu luc cua minh va xay dung thuong hieu rieng cho cdng ty Viec cd mot thuong hieu rieng la rat can thiet dd cdng ty phat trien 3.2.1.4 Thuc day tang doanh sd ban hang r e ' x r x Boi canh chung cua nen kinh te hien la tong cau cua thi trudng giam, r x r ngudi tieu dung co cau lai chi tieu Ngudi tieu dung quan tarn nhieu hon den gia ca va nhay cam vdi cac chuong trinh khuyen mai Chu den viec md kenh mdi Cdng ty nen xam nhap, khai thac cac kenh trudc day chua chu trong, chua cd hoac yeu nhu quan nude, canteen, hem Ben canh do, cdng ty nen chu khai thac kenh mua vu nhu le hoi, chua chien, khu du lich Thuc hien chien luge "khach hang di dau, ta di theo do" Cdng ty nen tai td chuc kenh phan phoi, dong thdi tang cudng mdi quan he vdi khach hang bang viec thuc hien chuong trinh khach hang than thiet, len lich tham vieng khach hang dinh ky Md rong md hinh kinh doanh de loi keo them cac khach hang mdi * Tang cudng dau tu cho cdng tac khao sat, dieu tra,nghien cuu thi trudng 72 De san pham dugc tieu thu nhanh, ddi hoi doanh nghiep phai co cdng tac khao sat, dieu tra, nghien cuu thi trudng mot each nhanh nhay, chinh xac, phu hop vdi thuc te Do do, tai chinh cua doanh nghiep phai ho trg bo phan kinh doanh tiep thi thuc hien viec nghien cuu tim hieu thi trudng phuc vu viec tieu thu san pham Muon tieu thu san pham mot each nhanh chong, cd doanh thu kip thdi, phai tien hanh nghien cuu, khao sat, dieu tra tinh hinh thi trudng hien tai va tuong lai de tir lap ke hoach du kien su phat trien, tiem nang cua thi trudng, dua cac bien phap nham md rong hay thu hep mat hang san xuat va tieu thu Ben canh cung giup doanh nghiep cd nhung bien phap thich hop tri thi trudng cu, ddng thdi kich thich nhu cau de tao lap, xue tien va md rong thi trudng mdi * Chu nang cao chat lugng san phim hang hoa Phuong cham cua doanh nghiep la phai hudng thi trudng va thi trudng quyet dinh Chat lugng san pham la yeu to quydt dinh dAu tien qua trinh kinh doanh cua doanh nghiep Chat lugng san phAm cd tdt thi doanh nghiep mdi tao dugc uy tin tren thi trudng Chat lugng san pham hang hoa dugc nang cao se anh hudng den gia ban san pham, lam tang khoi lugng san pham tieu thu, tac dong ldn den doanh thu Ngugc lai, neu chat lugng san pham kem se kho giu dugc uy tin cua doanh nghiep, ddng thdi lam giam kha nang tieu thu, anh hudng tieu cue tdi doanh thu tieu thu san pham Vi vay, cdng ty can phat huy vai tro cua minh vao viec kidm tra, giam sat chat che nguon nguyen vat lieu, huy dong von dd tap trung mua sam may moc thiet bi hien dai, san xuat nhung san pham cd chat lugng cao, mau ma dep phu hgp vdi thi hieu cua ngudi tieu dung * Xay dung chinh sach gia ca phu hgp Xay dung chinh sach gia ca san pham linh hoat, hgp ly cd y nghia rat quan trgng ddi vdi doanh nghiep No gop phan thuc day tieu thu, thu hut khach hang, md rong thi trudng, tang uy tin va kha nang canh tranh tren thi trudng Khi mot san pham mdi tung thi trudng, thu hut dugc su chu y cua ngudi 73 tieu dung la luc doanh nghiep dinh gia ban cao de tang doanh thu Luc gia cao hon mot chut cung khong can tro khach hang den vdi san pham cua doanh nghiep Nhung mot san pham da budc vao giai doan bao hoa, doanh nghiep phai gia xudng muc trung binh, den san pham loi thdi thi doanh nghiep cd the ban vdi gia thap hon de day manh tieu thu, thu hoi vdn nhanh Chinh sach gia cua doanh nghiep phai luon linh hoat phu hop theo tinh hinh thi trudng thi mdi gay duoc su bat ngd cho khach hang va day manh duoc qua trinh tieu thu san pham Ben canh do, cung phai ddng thdi ap dung cac phuong thuc toan mot each da dang, phong phu, phu hop vdi moi doi tuong khach hang nham tao tarn ly thoai mai doi vdi ngudi mua * Chu ddu tu thuc hien da dang hoa, khong ngimg cai tien mau ma san pham r •» Trong co che thi trudng hien viec da dang hoa chung loai san pham va cai tien mau ma la mot nhung yeu td quan de thu hut khach hang, khuyen khich tieu thu Trudc day, mau ma san pham thuong duqc coi la yeu td thu yeu hoat dong san xuat kinh doanh cua doanh nghiep Cac doanh nghiep san xuat chi chu y > r Z X dau tu cho chat luong san pham va tap chung san xuat cho cac san pham truyen 1-v thong cua doanh nghiep ma coi nhe mau ma va chung loai san pham nen cdng tac tieu thu san pham gap nhung trd ngai kho khan nhat dinh va dac biet la khong the canh tranh duoc vdi cac san pham nhap ngoai Thuc hien da dang hoa, cai tien mdu ma san pham co y nghia song ddi vdi cac doanh nghiep, quyet dinh tdi su tdn tai va phat trien cua mdi doanh nghiep ndi chung Su canh tranh gay gat va nang dong hau het cac thi trudng, su thay ddi r •> nhanh chong thi hieu cua ngudi tieu dung la ly chinh de doanh nghiep phai phat trien san pham mdi va khong ngung cai tien nhung san pham hien cd cua minh Mat khac thuc hien da dang hoa cac chung loai san pham va cai tien mau ma se giup cho doanh nghiep tang kha nang dap ung nhu cau thi trudng va giam bdt rui ro kinh doanh 74 * To chuc tot cong tac ban hang va dich vu ban hang - Bien phap tac dong vao nhan vien ban hang: Trong cong tac tieu thu san pham vai tro cua bo phan ban hang het sue quan De khuyen khich nhan vien ban hang nang dong hon, co thai phuc vu khach hang tan tinh, chu dao va gan gui vdi khach hang Doanh nghiep nen su dung che thuong, phat va che khoan Can cu vao che do nhan vien se duoc khuyen khich bang chinh sach thuong, phat theo ty le % cua doanh thu vuot khoan, chinh la don biy kich thich ho tich cue di tim kiem nhung khach hang mua vdi khdi luong ldn - Bien phap tac dong vao khach hang: Ngoai viec dap ung nhu cau tieu dung cua khach hang, doanh nghiep phai su dung mot so bien phap lam dong luc khuyen khich khach hang mua hoac mua them san pham cua minh bang mot sd giai phap nhu: + Chinh sach chiet khau: Cd hai loai chiet khau: * Chiet khau thuong mai: La viec doanh nghiep khau trir cho khach hang mua nhieu mot sd tien tuong ung vdi ty le (%) nhat dinh tren gia tri hang da mua Hoat dong nham khuyen khich khach hang mua vdi sd luong ldn * Chiet khau toan: Ap dung cho khach hang toan tien hang nhanh: toan thi dupe hudng ty le chiet khau cao hon so vdi toan sau, thdi • ' ' ' gian toan cang ngan thi ty le dupe chiet khau cang cao Day manh hoat dong quang cao, gidi thieu san pham, hang hoa va ap dung cac don bay tai chinh thuc day tieu thu Hoat dong quang cao va gidi thieu san pham se giup cho khach hang biet va hieu rd hon ve doanh nghiep cung nhu cac san phdm ma doanh nghiep san xuat Hoat dong quang cao cd the thuc hien bang nhieu hinh thuc: Qua cac phuong tien thdng tin dai chung nhu: Truyen hinh, bao, dai, pa nd, ap phich, to roi san pham cung cd the dupe gidi thieu tai chinh cac cua hang, dai ly ban cac san pham cua cdng ty hoac thdng qua cac hoi nghi tiep xue khach hang, tridn lam, hoi cho 75 3.2.1.5 Nang cao trinh nghiep vu cho nhan vien r r r Yeu to nghiep vu la rat quan dac biet budn ban qudc te, viec nang r r cao trinh nghiep vu nhan vien tao sue canh tranh cho doanh nghiep, thuc hien cong viec chuyen nghiep, hieu qua, tiet kiem duoc thdi gian chi phi, can bo gidi nghiep vu gay an tuong tot toi doi tac cdng viec Cd the ap dung mot cac hinh thuc dao tao vdi cac chuong trinh va phuong phap dao tao bien nhu: dao tao tai noi lam viec, dao tao ngoai noi lam, tai cac trudng, cac ldp dao tao, truyen dat kinh nghiem, nang cao ky nang nghiep vu, dao tao tai cac trudng dai hoc 3.2.2 Nhom giai phap giam chi phi yr r - Co sd de xuat giai phap: Muc tieu chinh cua cac doanh nghiep la tdi da hoa loi nhuan, ben canh viec tang doanh thu thi muon dat dupe muc tieu chung ta yr •> can tdi thieu hoa dupe chi phi - Muc tieu cua giai phap: La dua cac giai phap nham giam thidu nhung chi phi khong dang cd de nang cao hieu qua kinh doanh cua cdng ty 3.2.2.1 Trong nghiep vu toan - Thanh toan tra tien khach hang ngoai: De han che nhung rui ro phuong thuc toan T/T cdng ty TNHH TM & DT Thanh An yeu cau Ngan hang phat hanh thu bao lanh cho sd tien ung trudc Cd the tien hanh toan theo phuong thuc L/C tra cham, D/P hoac D/A, chi toan hoac chap nhan toan nhan bo chung tu Trong budc tien hanh dam phan kien quyet giu vung phuong thuc toan cua minh - Thanh toan ddi vdi khach hang noi dia: La cdng ty thuong mai nen nguon thu cua cdng ty la tu ban hang hoa, do de tranh tinh trang khach hang no lau kho ddi, cdng ty cd dieu khoan toan, phat cham toan rd rang, tranh tinh trang ky hop ddng nguyen tac vdi khach hang, khong quy dinh rd rang cac dieu khoan phat hop ddng nhu hien dan den viec khach hang chay y toan cho cdng ty nhu hien 76 Nguon tai chinh cua cong ty khong dugc doi dao, do nguon von chinh cua cdng ty van la di vay han muc tin dung cua ngan hang Techcombank, phu thuoc rat nhieu vao kha nang giai ngan cua ngan hang nay, do cdng ty nen md rong hoat dong tin dung cua minh sang cac Ngan hang khac de tim kiem nguon vdn vdi chi phi re hon, hudng nhung uu dai tir cac Ngan hang khac vdi cac chuong trinh tai tro xuat - nhap khau , bao toan, bao lanh thue nhap khau, hoac dugc giam cac khoan ky quy L/C giup tang vdng quay vdn luu dong 3.2.2.2 Han che anh hudng tieu cue cac nguyen nhan khach quan mang lai Chu dong tim hieu cac quy dinh mdi cua nha nude, tham gia ddng gop y kien < ' ' > f ve cac vudng mac cung nhu bat cap cua he thong chinh sach de hoan thien theo hudng tu hoa, binh dang Td chuc danh gia cac yeu td khach quan, chu dong nghien cuu cac yeu td vi md cua nen kinh te tren co sd dua cac bien phap ddi \ \ 3.2.2.3 Dau tu nhieu hon cho viec trien khai ung dung thuong mai dien tu Theo xu the chung hien nay, viec ung dung cdng nghe thong tin vao kinh doanh toan cau dang dugc cac ban hang nude ngoai ap dung triet de, cdng ty co the A tim toi cac nguon hang tu cac web kinh doanh qua mang nhu alibaba.com; day la r \ r r rat nhieu qudc gia tren the gidi dugc dang tai tren website Hien cdng ty da co website cua minh, nhien cdng ty lai chua tan dung web de quang cao san pham cua minh Nguyen nhan la cdng ty chua co nhan vien chuyen sau ve cdng nghe thong tin dd quan ly website cung nhu thuc hien cac bien phap quang cao san pham tren mang hieu qua Do do, cdng ty nen tuyen dung them nhan su linh vuc cdng nghe thong tin de ung dung thuong mai dien tu co hieu qua, dem lai hieu qua kinh doanh cho cdng ty Ngoai nen thuc hien chuong trinh ky dien tu de giam thieu cac chi phi di lai, dung chu ky dien tu cho phep cac doanh nghiep ky hgp ddng qua cac phuong tien dien tu, de co the thuc hien ky dien tu doanh nghiep phai cai phan mem 77 Viec ung dung thuong mai dien tu tuong lai se duoc thuc hien mot each manh me, se tiet kiem cho doanh nghiep thdi gian va chi phi rat nhieu nhien doanh nghiep cung phai bo khoan dau tu ban dau tuong doi ldn, doi hoi can bo trinh cao co kha nang su dung va hieu phan mem, doanh nghiep phai tu bao quan du lieu cua minh an toan 3.2.2.4 Giai phap giam thieu chi phi khac Chi phi kinh doanh nhap hang la mot phan cua gia hang hoa, do tdi nhuan, tang hieu qua kinh doanh Chi phi kinh doanh hang nhap khdu cua cdng ty bao gom hai loai: la chi phi quan ly va chi phi ban hang Con chi phi nhap khau gom cd: gia mua hang hoa, chi phi van chuyen qudc te, chi phi van chuydn noi dia, chi phi lam thu tuc hai quan, va cac chi phi kho bai, ben cang De tang hieu qua kinh doanh, giam gia ban hang hoa, chung ta can phai giam thieu ca chi phi nhap hang va chi phi kinh doanh - Doi vdi chi phi nhap hang: + Dam phan de cd gia ca tdt nhat va cac dieu khoan tren hop dong mua hang phai rd rang, phai quy dinh chat che doi vdi bo chung tir nhap khau phu hop vdi quy dinh cua Nha nude Viet Nam Quy dinh chat che dieu kien van chuyen hang tranh tinh trang hang hoa bi hu hong qua trinh van chuydn Dac biet phai luon cap nhat cac thdng tu, nghi dinh mdi cua Chinh phu vd cac quy dinh nhap khau dd yeu cau doi tac thuc hien cho dung, tranh tinh trang hang vd cang ma chung tir thieu, sai sot, khong hop le, dan den tang cac chi phi vd cang, luu kho, luu bai + Lua chon cac cdng ty giao nhan cd uy tin, gia cudc bien, cudc noi dia re - Doi vdi chi phi ban hang va quan ly doanh nghiep: + Quang cao khong ton tien Viec gui kern thdng tin quang cao cac thu tin nhu hoa don se giup tiet 78 kiem chi phi ban cung co the tan dung moi co hoi ban hang bang each gui kem ban tin hoac cac tai lieu quang cao tui hang cua khach + Tan dung internet Khi tham gia cac dien dan online, hay luon kem theo dia chi trang web chu ky cua minh Hay cung cap nhung thong tin huu ich khien moi ngudi khong the khong ghe qua trang web cua ban Ban nen ban san pham cua minh tren cac trang web dau gia nhu 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Auctions Hay ghi dia chi trang web tren phan in dau giay viet thu, danh thiep va tren nhung chu ky email, hay tren bat cu noi nao khach hang tuong lai cua cong ty co the nhin thay, in dia chi trang web cua cong ty len ddng phuc nhan vien, san pham khuyen mai, thong cao bao chi, mau quang cao tren trang vang va xe hoi cua cong ty + Tiet kiem chi phi lao dong Thay vi tra tien cho nhung nhan vien ngoi khong cong viec kinh doanh nhan roi, hay nghi den viec thue lao dong tarn thdi de xu ly cong viec vao cac thdi diem kinh doanh tat bat Chi phi ve luong, thuong, chi phi dao tao, y te se la mot ganh nang cho cdng ty vi vay cdng ty cd the thue them nhan vien kinh doanh cua cac nha san xuat doc lap va tra theo hoa hong cho ho + Cdng ty nen quan ly sau sat hon nua doi vdi hoat dong dao tao nhan vien cua minh, thuc hien cac khoa dao tao thi nen cd kiem tra ket qua cua dao tao thi hieu qua cua viec dao tao nghiep vu cho nhan vien sd cao hon, tranh thuc hien cac cdng viec chong cheo nhu viec theo doi doanh sd ban hang, doanh thu ban hang d ca hai bo phan kinh doanh va ke toan, cd the chi can giao cho bo phan ke toan r r theo ddi va cung cap sd lieu cho phong kinh doanh, cac bo phan khac cd lien quan + Tdi thieu hoa cac chi phi ban hang nhu giam thieu viec in an pano, poster quang cao qua nhieu khong dung het Dung cu van phong la mot khoan chi phi kha thuong xuyen cua doanh nghiep Thay vi mua cac bidu mdu tai cac cua hang 79 dung van phong hay bd thai gian thiet ke, ban co the tim thay vo so bieu mau tren mang co the tai xuong mien phi, sua ddi theo y ban va in Dam phan vdi khach ngoai viec in tern phu san pham tren bao bi, tranh tinh trang hang ve Viet Nam mdi dugc in tern de dan, vua tdn chi phi in an, vira tdn sue lao dong cua nhan vien 3.3 Dieu kien thuc hien cac giai phap nang cao hieu qua kinh doanh hang nhap khau tai cong ty TNHH Thuong mai va Dau tu* Thanh An Trong nen kinh te thi trudng cd su dieu tiet vi md cua Nha nude, cac hoat dong kinh te ndi chung va hoat dong cua nhap khau ndi rieng deu nam dudi su kiem soat va hudng dan cua Nha nude nhu: Cac chinh sach cua Nha nude ve xuat nhap khau cd anh hudng rat ldn den chien luge, ke hoach phat trien kinh doanh, mat hang nhap khiu De cd the lam tot cdng tac nhap khdu, ngoai su nd luc cua chinh ban than Cdng ty thi Nha nude cung can cd nhung bien phap, chinh sach va co che dieu hanh cho phu hgp, tao mdi trudng canh tranh binh dang tao dieu kien cho Cdng ty phat huy het the manh cua minh Qua qua trinh nghien cuu em xin dua mot sd kien nghi sau: 3.3.1 Dieu kien khach quan - chinh sach nha nude Hoan thien cdng tac quan ly chat lugng hang nhap khau Cdng tac quan ly hang nhap khau d nude ta nhieu han che, nha nude can phai khong ngirng hoan thien cac chinh sach quan ly nhap khau theo hudng dam bao canh tranh binh dang, phu hgp vdi xu the hoi nhap kinh te qudc te Cu thd la hoan thien he thong tieu chuan chat lugng phu hgp vdi he thdng tieu chudn chdt r r ' r r •> lugng qudc te, hoan thien he thdng thu tuc cap giay phep nhap khau va cac thu tuc hai quan theo hudng minh bach ro rang cdng khai.Tren co sd nha nude thuong xuyen soat nhung diem, quy dinh chinh sach quan ly nhap khau chua phu hgp vdi thay doi quy trinh nghiep vu hien va tinh hinh kinh te the gidi ndi chung De tang cudng hieu qua cua cdng tac quan ly nha nude ve nhap "> > •> r khau, can tang cudng viec kiem tra su tuan thu quy dinh cua tat ca cac doanh nghiep ca cac doanh nghiep nude, cac nha nhap khau va cac nha dau tu nude ngoai 80 Trong co quy dinh ve chat luong san pham, de co the bao ve ngudi tieu dung tot hon Co che tai manh doi vdi doanh nghiep vi pham ve chat luong hang hoa de ran de han che cac vi pham neu tai dien hay muc nghiem co thd > a r r cam kinh doanh cac mat hang Can co su phdi hop giua cac ban nganh tien hanh dieu tra, kidm tra, phat hien cac co sd kinh doanh hang gia, hang kem chat luong, trung tri nghiem minh doi vdi doanh nghiep vi pham, de mdi trudng canh tranh duqc lanh manh Co quan chuc nang nha nude nhanh chong cung cap thdng tin ve cac doanhnghiep, san pham vi pham quy dinh cua nha nude , dong thdi cung phai nhanh chong cdng bo danh sach cac doanh nghiep khong vi pham cd lien quan de tranh bi anh hudng doi vdi cac tac dong tieu cue , binh on tarn ly cua ngudi tieu dung Hd tro cung cap thdng tin cho cac doanh nghiep Kinh doanh thdi buoi kinh te thi trudng thi thdng tin la yeu td rat quan r r doi vdi su cdng cua doanh nghiep Cac doanh nghiep mot mat luon cd < r r r gang, chu dong tim kiem thdng tin, nam bat co hoi kinh doanh mdi thi nha nude vdi cuong vi la ngudi quan ly, hd tro nen kinh te dat nude phai giup cung cap thdng tin cho cac doanh nghiep, dac biet la thuong mai qudc te nhung khac biet ve luat phap, chinh sach, phong tuc tap quan khoang each dia ly bat dong ngon ngu ma viec nghien cuu thi trudng nude ngoai gap khong it kho khan Nha nude hd tro thdng tin cho cac doanh nghiep bang each cu cac tham tan thuong mai d thi trudng nude ngoai thuong xuyen bao cao, cung cap thdng tin ve tinh hinh cac nude de cac r t r \ •> doanh nghiep hieu rd hon, nam bat duoc nhieu thdng tin chuan xac Cac vu hop tac qudc te can day manh hon nua cac quan he hop tac vdi cac nude de tu thiet lap quan he tim hieu, giao luu buon ban vdi Hd tro doanh nghiep trien khai thuong mai dien tu Cdng nghe thdng tin phat trien , tuong lai viec ung dung CNTT vao linh r •> r r vuc TMDT se rat phat trien, hon nua hien cac nude tren the gidi da su dung rat hieu cac ung dung TMDT vao hoat dong kinh doanh cua minh d nhieu muc khac 81 Do la viec su dung cac hinh thuc nhu chung tu dien tu, Han Quoc thuc hien toan bo cac thu tuc hai quan dudi hinh thuc dien tu, khdng chung tu tren giay nua nen bat budc ta phai thuc hien cac thu tuc hai quan dien tu Do chi la mot nhung ung dung cua TMDT vao linh vuc buon ban quoc te, lqi ich cua no la rut ngan thoi gian thong quan, giam ho so giay to, giam chi phi cho doanh nghiep Den ,hau het cac cdng viec cua qua trinh buon ban quoc te co the ung dung TMDT vao, tir viec quang cao , cung cap thong tin tdi ngudi mua, ngudi ban, tdi viec ban hang , thuc hien toan qua mang; tir nghien cuu tim hieu thi trudng, ddi tac den quy trinh thuc hien nhap khau :giao dich, dam phan, ky ket deu cd the thuc hien ma khdng can gap go true tiep De ho tru cac doanh nghiep nha nude can ban hanh co sd phap ly thira nhan gia tri cho cac giao dich nay, tang cdng nghe de trien khai ung dung va dao tao can bo ve thuong mai dien tu cho cac doanh nghiep Ve co sd phap ly chung ta da ban hanh kha day du, hai cai sau nha nude dang tridn khai va da thuc hien duqc mot phan Nha nude can phoi hop vdi doanh nghiep de cd the dua cac ung dung phd bien hon cac doanh nghiep 3.3.2 Dieu kien lao dong, co'so' vat chat, quy trinh lam viec r r Muon thuc hien tdt cdng tac nang cao hieu qua kinh doanh hang nhap khau cua minh thi cdng ty phai cd duqc doi ngu lao dong gidi chuyen mon nghiep vu, chuyen can cdng viec, chinh xac tirng viec Mdi cdng viec nen xay dung mot quy trinh lam viec cho mdi khau, mdi bo phan that cu the, rd rang r r > r r r Co gang tao moi dieu kien ve co sd vat chat tdt nhat cho ngudi lao dong lam viec Cdng ty phai cd quy che khen thuong - ky luat nghiem Xay dung duqc mdi trudng lam viec chuyen nghiep, tao dung duqc van hoa cdng ty rieng cho doanh nghiep minh, tao cho ngudi lao dong cam giac gan bd de cung ddng gop cdng sue tao su phat trien cho cdng ty nhu chinh ngoi nha cua minh 82 KET LUAN • Nen kinh te Viet Nam hien dang budc vao suy thoai, cac doanh nghiep dang phai ddi mat vdi bao kho khan, do viec nang cao hieu qua kinh doanh ndi chung va kinh doanh hang nhap khau ndi rieng la viec lam rat can thiet dd cac doanh nghiep tdn tai, phat trien Va Cdng ty TNHH Thuong mai va Dau tu Thanh An da dang va se tim moi phuong phap de kinh doanh cd hieu qua nham dua doanh nghiep vuot qua nhung kho khan trudc mat, phat trien tuong lai Cdng ty da dat duoc nhung cdng dang ke dudng kinh doanh cua minh cac nam qua, song tir nam 2011 da phai doi mat vdi nhieu kho khan tir thi trudng nude (sue mua giam, chi phi ban hang & quan ly tang cao), su kho khan tir thi trudng nude ngoai (gia mua hang tang cao) Mac du kho khan nhieu song cdng ty van thu dupe loi nhuan, nhien ddi mat vdi su nd tung cua bong bong bat dong san, thi trudng tai chinh ngan hang, su am dam cua thi trudng tieu dung, su kho khan ve huy dong vdn nam 2012 va cac nam tiep theo thi thiet nghi neu cdng ty khong tim dupe giai phap huu hieu viec tdi thieu hoa chi phi, tang doanh thu va xac dinh dupe mat hang hieu qua thi cdng ty kho cd the thu dupe loi nhuan Tuy nhien cdng ty tdn tai nhung han che la: r a - Sd luong hang hoa qua nhieu, chua xac dinh dupe mat hang muc tieu, chu luc - Toe tang chi phi cao hon doanh thu Tren co sd nhung han che va tim nguyen nhan, luan van da dua cac nhom giai phap la: - Nhom giai phap tang doanh thu - Nhom giai phap giam chi phi Bang nhung phan tich nhan dinh luan van, tac gia mong muon cdng ty se tiet kiem dupe chi phi, tang doanh thu de vuot qua nhung kho khan thdi gian khung hoang kinh te nhu hien va phat trien cdng ty cang ldn manh tuong lai DANH MUC TAI LIEU THAM KHAO Nguyen Do Chien (2012), Nhung gidi phap thao gd kho khan cho doanh nghiep thdi ky khung hoang ve nhan su vd tiet giam cac khoan chi mot each hap ly, www.lmhtxqnam.org.vn/giai phap thao go kho khan cho doanh nghiep Cdng ty TNHH Thuong mai va Dau tu Thanh An (2006, 2007, 2008, 2009, 2010, 2011), Bao cao tdi chinh Cong ty TNHH Thuong mai va Ddu tu Thanh An (2007, 2008, 2009, 2010, 2011), Bao cao tong ket nhap khau nam va Bao cao tong ket kinh doanh nam Do Due Binh va Ngo Thi Tuyet Mai (2012), Giao trinh kinh te qudc te, Nha xuat ban dai hoc kinh te qudc dan.u Nguyen Thanh Do va Nguyen Ngoc Huyen (2011), Giao trinh quan tri kinh doanh, Nha xuat ban dai hoc kinh te qudc dan Nguyen Thi Hudng (2002), Giao trinh kinh doanh qudc te, Nha xuat ban thdng ke Nguyen Thanh Hai (2008), Cac phuang thuc toan kinh doanh, www.thanhhai.com/2008/01/19/ cac phuong thuc toan kinh doanh Hao Hiep (2012), Ruau vang Chile van tang trudng manh d thi trudng Viet r r \ r Nam bat chap nen kinh te dang giam sau I Songmoi.vn/kinhtesanpham/Ruou vang Chile van tang trudng manh o thi trudng Viet Nam bat chap nen kinh te dang giam sau Le Thi Lanh (2011), Nang cao hieu qua su dung von cac doanh nghiep, http://voer.edu.vn/bai-viet/khoa-hoc-xa-hoi/nang-cao-hieu-qua-su-dung-vontrong-cac-doanh-nghiep html 10 Nguyen Van Tao (2008), Nang cao hieu qua kinh doanh cua doanh nghiep ■y ? nen kinh te thi trudng, thongtinphapluatdansu.edu.vn/2008/10/01/1748/ 11 Nguyen Dong Tien, Thdng tu sd 20/2012/TT-NHNN 8/6/2012, Ngan hang Nha nude Viet Nam 12 Nguyen D6ng TiSn, TT so 33/2012/TT-NHNN 21/12/2012, NHNN Viet Nam 13 Vu Htru Tun (2007), Giao trinh nghiep vu ngoai thuong, NXB Giao due Ha Noi 14 Tin tuc/TTXVN (2009), Chau A- Thi trudng bia ruou beo bd Viet Nam Plus.vn/home/Chau A- Thi truong bia ruou beo bo