Nâng cao hiệu quả kinh doanh của công ty liên doanh thiết bị tổng đài

BO GIAO DUC DAO TAO TRUONG DAI HOC KINH TE QUOC DAN - * TRAN THI THANH YEN TKUGNG -OHKlTI n.lHCNGTINTHjyiui NANG CAO HIEU QUA KINH DOANH CUA CONG TY LIEN DOANH THIET BI TONG DAI LU AN VAN THAC SI QUAN TRI KINH DOANH CHUYEN NGANH: QTKD CONG NGHIEP VA XDCB NGUOl HL()NG DAN KHOA HOC: TS DINH THI NGOC QUYEN f HS : S7) I HA NOI - 2002 Ldl CAM ON Trong qua trinh hoan lhanh luan van, tac gia da nhan ducrc va xin chan cam cm su hudng din tan linh cua TS Dinh Thi Ngoc Quyen, PGS TS Le Van Tam va cac thay co giao Khoa Quan tri kinh doanh Cong nghiep va xay dung, Khoa sau dai hoc, Truong Dai hoc kinh te quoc dan Ha noi Dac biet xin bay to long biet (Tn sau sic tori gia dinh va nhung ngudi than, cac ban be, dong nghiep da dong vien, giup va tao dieu kien cho tac gia hoan ban luan van Mac du da co rat co ging nhung trinh va thdi gian co han nen ban luan van chic chin se khong tranh khoi nhung han che, thieu sot Rat mong nhan duorc y kien dong gop cua cac thay co va ban be dong nghiep MUC LUC PHAN M() DAU CHUONG I HIEU QUA KINH DOANH CUA DOANH NGHIEP 1.1 Hieu qua kinh doanh va nang cao hieu qua kinh doanh cua doanh nghiep 1.1.1 Khai niem, ban chat hieu qua kinh doanh 1.1.2 Cac quan di£m ve hieu qua kinh doanh 1.1.3 Tfnh tat yeu nang cao hieu qua kinh doanh cua doanh nghiep 1.2 He thong chi tieu danh gia hieu qua kinh doanh va cac nhan to anh huong den hieu qua kinh doanh cua doanh nghiep 1.2.1 Cac quan diem co ban viec danh gia hieu qua kinh doanh cua doanh nghiep 1.2.2 He thong chi tieu danh gia hieu qua kinh doanh cua doanh nghiep 1.2.3 Nhung nhan to anh huong de'n viec nang cao hieu qua kinh doanh cua doanh nghiep • 1.3 Kinh nghiem nang cao hieu qua kinh doanh cua cong ty LGE 1.3.1 Gidi thieu v6 cong ty LGE 1.3.2 Kinh nghiem cua LGE viec nang cao hieu qua kinh doanh CHUONG II PHAN TICH THUG TRANG HIEU QUA KINH DOANH CUA CONG TY LIEN DOANH VKX 20 20 21 _ 2.1 Tong quan ve cong ty lien doanh VKX 24 2.1.1 Qua trinh hinh va phat trien 24 2.1.2 Dae diem cua cong ty anh huong de'n hieu qua kinh doanh 27 2.2 Phan tich hieu qua kinh doanh cua cong ty lien doanh VKX 36 2.2.1 Ket qua san xuat kinh doanh 36 2.2.2 Thue trang hieu qua kinh doanh cua cong ty qua mot so chi tieu 38 2.2.3 Phan tich cac nhan to anh huong de'n hieu qua kinh doanh 47 2.3 Danh gia thuc trang hieu qua kinh doanh cua cong ty VKX 61 2.3.1 Ket qua da dat duqc 61 2.3.2 Nhung ton tai 63 2.3.3 Nguyen nhan chu ye'u 64 CHLTONG III BIEN PHAP NANG CAO HIEU QUA KINH DOANH CUA CONG TY LIEN DOANH VKX 66 3.1 Xac dinh dung phuong huong va muc tieu kinh doanh den nam2005 66 3.1.1 Dir bao nhu cdu va xu hucrng thi trucng ve san pham va cong nghe 66 3.1.2 Chien lucre tri va phat trien thi trudmg 68 3.1.3 Chien lucre san phSm 69 3.2 Tang cucmg cong tac dieu tra nghien ctru thi truong 70 3.3 Nang cao hieu qua sir dung thiet bi hien co ket hop voi dau tu thiet bi va doi moi cong nghe 74 3.4 Van hanh he thong quan ly chat luong theo tieu chuan ISO 9000 mot each co hieu qua 79 3.5 Doi moi edng tac quan ly nhan stf 82 3.6 Kien nghi 88 KET LUAN 89 DANH MUC TAI LIEU TH AM KHAO 91 DANH MUC BANG BIEU, SO DO Ten bang, bi£u, so dd Trang S6TT Bieu Ket qua san xuat kinh doanh cua cong ty LGE 1999-2001 22 Bieu Mot so chi tieu kinh doanh chu yeu cua cong ty 36 Bieu Chi tieu lqi nhuan va ty suat lqi nhuan nam 1996-2001 39 Bieu Chi lieu nang suat lao dong 40 Bi£u Bieu HiOu qua su dung von co dinh 41 Co cau tai san cd dinh 42 Bieu Hieu qua sir dung von luu dong 44 Bieu Thdi han thu hoi von dau tu 46 Bieu Chi phi nguycn vat lieu dau vao tit LGE 48 Bieu 10 Co cau lao dong 54 Bieu 11 Co cau thiet bi san xuat chu yeu 56 Bi^u 12 Miic luong khoi diem Bieu 13 Nhu cau phat trien dien thoai cua VNPT den nam 2005 59 67 Bieu 14 Nhu cau phat trien dien thoai cua SET den nam 2005 67 Bieu 15 Muc tieu kinh doanh den nam 2005 (thi trirong VNPT) 68 Bieu 16 Muc tieu kinh doanh den nam 2005 (thi tnrdng SPT) 68 Bieu 17 Dieu Ira true tiep thi trudng VNPT 71 Bieu 18 Ket qua kinh doanh du kicn (phuong an dau tu 1) 76 Bieu 19 77 Bieu 20 Ket qua kinh doanh du kicn (phuong an dau tu 2) So sanh cac phuong an dau tu thiet bi 78 Bieu 21 Ke hoach dao tao doi ngu can bp quan ly den nam 2005 83 Bieu 22 Ket qua dao tao can bo quan ly den nam 2005 84 Bieu Tinh hinh thuc hien san lupng nam 1996-2001 37 Bieu Tinh hinh thuc hien doanh thu, lqi nhuan va nop ngan sach 38 Bieu Co cau san phAm 52 So Co cau to chirc quan ly cua cong ty lien doanh VKX 26 So Qui trinh cong nghe san xuat ldp rap tong dai 31 So Co cau to chirc quan ly cua cong ty sau hoan thien 72 Hinh Co cau thi trudng tong dai cua VNPT 49 DANH MUC CAC CHI VIET TAT BC-VT: Bun chrnh - Vi£n thong CKD: Ldp rap san pham th cac linh kien roti DNLD: Doanh nghiep lien doanh HQKD: Hieu qua kinh doanh HTQLCL: He thong quan ly chat luong ISDN: Mang da dich vu so ISO: T6 chile the gidti ve tieu chuan SKD: Lap rap san pham th cac khoi linh kien MO DAU I SC CAN THIET CUA DE TAI - De ton lai va phat trien thi doanh nghiOp thuoc moi phan kinh te deu can phai hoat dong mot each co hieu qua - Lien doanh la loai hinh doanh nghiep thuoc khu vuc kinh t£ co von dau tu true tiep nude ngoai cang can co su nang dong va hoat dong co hieu qua de gop phan thuc hien chu truomg cua Dang va nha nude viec thu hut va su dung cd hieu qua von dau tu true tiep nude ngoai - Nhung bien dong cua tinh hinh nude va quoc te, xu the hoi nhap va canh tranh khu vuc va toan cau, su phat trien nhanh chong cua cong nghe Buu chfnh -ViCn thong, su thay doi nhu cau khach hang ve san ph Am va dich vu la co hoi va lhach thde doi vdi cac doanh nghiep cong nghiep Buu chinh - Vi£n thong, doi hoi phai cd su nhin nhan mot each dung dan thuc trang va cd dinh hudng tuong lai Van de nang cao hieu qua kinh doanh, nang cao sdc canh tranh cua san phflm, dich vu cang trd nen cap bach - Cong ty lien doanh thiet bi tong dai (VKX) cd ket qua kinh doanh khong on dinh va kern hieu qua nhung nam 1999-2000 Viec danh gia dung thuc trang cong ty va tim cac bien phap nang cao hieu qua kinh doanh cua cong ty giai doan sap tdi la het sdc can thiet II MUC DICH CUA DE TAI NGHIEN CUU - Danh gia thuc trang hieu qua kinh doanh cua cong ty lien doanh VKX - Phan tich cac ton lai va tim cac nguyen nhan anh hudng den hieu qua kinh doanh cua cong ty - De giai phap de nang cao hieu qua kinh doanh cua cong ty III DOI TUONG VA PHAM VI NGHIEN CUU - Doi tuong nghien cdu la cong ty lien doanh thiet bi tong dai (VKX) - Pham vi nghien cdu: thuc trang hieu qua kinh doanh cua cong ty VKX thdi gian id 1996-2001, de cac giai phap de nang cao hieu qua kinh doanh cua cong ty thdi gian 2002-2005 IV PHUONG PHAP NGHIEN CUU - Phuong phap vat bien chumg - Phuong phap phan tfch kinh t£, tong hop va so sanh doi chieu - Phuong phap nghien cuu tai lieu V NHUftG DONG GOP KHOA HOC CUA LUAN VAN - He thong hoa ly luan co ban ve hieu qua kinh doanh cua doanh nghiep - Phan tfch thuc trang, tim cac ton tai, nguyen nhan anh hudng den hieu qua kinh doanh o cdng ty lien doanh VKX - Tren co so van dung ly luan va phan tfch thuc trang de de cac bien phap gop phan nang cao hieu qua kinh doanh o cong ty lien doanh VKX VI KET CAU CUA BAN LUAN VAN Ngoai phan mo dau va ket luan, luan van gom chuong nhu sau: Chuang I Hieu qua kinh doanh cua doanh nghiep Chuong II Phan tich thuc trang hieu qua kinh doanh cua cong ty VKX Chuong III Bien phap nang cao hieu qua kinh doanh cua cong ty VKX CHU0NG I HIEU QUA KINH DOANH CUA DOANH NGHIEP 1.1 HIEU QUA KINH DOANH VA NANG CAO HIEU QUA KINH DOANH CUA DOANH NGHIEP 1.1.1 Khai niem, ban chat hieu qua kinh doanh 1.1.2.1 Khai niem Tit trudc den nay, cac nha kinh td da dua nhieu khai niem khac ve hieu qua kinh doanh cua doanh nghiep Co the rut mot khai niem hieu qua kinh doanh bao quat nhat: “ Hieu qua kinh doanh la pham tru kinh td bieu hien tap trung cua sir phat trien kinh td theo chieu sau, phan anh trinh khai thac cac nguon luc qua trinh tai san xuat nham thuc hien muc tieu kinh doanh Nd la thudc cang trd nen quan cua su tang trudng kinh td va la chd dua co ban de danh gia viec thuc hien muc tieu kinh doanh cua doanh nghidp ttimg thcri ky” 1.1.2.2 Ban chat cua hieu qua kinh doanh Ban chat cua hieu qua kinh doanh la nang cao nang suat lao dong xa hoi va tiet kiem lao dong xa hoi Day la hai mat co mdi quan he mat thiet cua van de hieu qua kinh doanh Chfnh su khan hiem nguon luc va viec sir dung chung co tinh canh tranh nham thoa man nhu cau cang tang cua xa hoi dat yeu cau phai khai thac, tan dung triet de va tiet kiem cac nguon luc De dat duqc muc tieu kinh doanh, cac doanh nghiep buoc phai chu cac dieu kien noi tai, phat huy nang luc, hieu nang cua cac ydu td san xuat va tidt kiem moi chi phi Yeu cau cua vide nang cao hieu qua san xuat kinh doanh la phai dat ket qua toi da vdi chi phi toi thieu Chi phi o day duqc hieu theo nghia rong bao gom chi phi tao ra, su dung nguon luc va ca chi phi co hoi Theo nghia tong quat, hieu qua kinh doanh la pham tru phan anh trinh va nang luc quan ly, dam bao thuc hien cd ket qua cao nhung nhiem vu kinh td - xa hoi dat vdi chi phi nho nhat Can hieu pham tru hieu qua kinh doanh mot each toan dien tren ca hai mat dinh luqrig va dinh tinh - Ve mat dinh luang, hieu qua kinh doanh viec thuc hien nhiem vu kinh te xa hoi hieu hien d mO'i tuong quan giua ket qua thu duqc va chi phi bo Xet ve tong luqng, ngudi ta chi thu duqc hieu qua kinh doanh nao ket qua Ion hon chi phi, chenh lech cang kin thi hieu qua kinh doanh cang cao va nguqc lai - Ve mat dinh tinh, hieu qua kinh doanh phan anh sir cd gang nd luc, trinh quan ly cua mdi khau, mdi cap he thong va su gSn bo cua chung viec kdt hop giai quyet nhung y6u cau va muc tieu kinh te' vdti nhung yeu cau va muc tieu chinh tri xa hoi - Hai mat dinh tinh va dinh luong cua pham tru hieu qua kinh doanh co quan he chat che vdti Trong nhung bieu hien ve dinh luong phai nham dat duqc nhung muc tieu chinh tri xa hoi nhat dinh Nguqc lai, viec quan ly kinh te' du d giai doan nao cung khong chap nhan viec thuc hien nhung muc tieu chinh tri xa hoi vdti bat ky gia nao De hieu rd ban chat hieu qua kinh doanh, can phan biet su khac va moi quan he giua hieu qua kinh doanh va ket qua kinh doanh Ve hinh thdc, hieu qua kinh doanh luon la mot pham tru so sanh the hien moi tuong quan giua cai can bo va cai thu ve duqc Ket qua chi la yeu to can thiet de tinh toan va phan tfch hieu qua, tu ban than minh, ket qua chua the hien duqc no tao a miic nao va vdti chi phi nao 1.1.2 Cac quail diem ve hieu qua kinh doanh Kinh doanh la viec thuc hien mot so hoac tat ca cac cong doan cua qua trinh til dau tu san xuat den tieu thu hoac thuc hien dich vu tren thi truong nham muc dich sinh loti Trong nen kinh te' thi truong, dieu ma cac doanh nghiep quan tarn nhat phat trien duqc Khi de cap den van de hieu qua kinh doanh co the dung tren cac goc khac de xem xet WLL-CDMA, dong thdi san xuat duoc cac thiet bi thong tin di dong su dung cong nghe Ct)MA cho thi trudng SPT va cho xuat khdu Vdi phuong an dau tu nay, cong ty du kien se dat tieu chuan doanh nghiep cong nghe cao va duoc hudng cac chinh sach uu dai cua nha nudc Viet nam ve thue' nhap khdu va thue' thu nhap doanh nghiep Ty le chi phi nguyen vat lieu se giam 75% cua doanh thu nhd chinh sach uu dai ve thue' nhap khau Khau hao thiet bi lai duoc tinh toan bo cho san phdm hien tai Khau hao thie't bi mdi dau tu la 12%/nam Du kien so lao dong can tuyen them la 19 ngudi Chi phi quan ly tang 76.000 USD/nam bao gom chi phi luong cho so lao dong tang them, chi phi dien, dien thoai Bieu 19 la ket qua kinh doanh du kien cho phuong an Bieu 19: Ket qua kinh doanh du kien (phuong an dau tu 2) Hang muc Don vi San luong Sd t.bao Doanh thu 2002 2003 2004 2005 124,298 172,618 190,571 204,546 USD 6,098,143 8,557,677 9,361,480 9,894,286 Gia vdn hang ban USD 5,328,007 7,151,594 7,687,242 8,013,431 - Chi phi NVL USD 4,819,629 6,678,133 7,304,195 7,627,720 - Khau hao thiet bi lai USD 141,648 94,432 0 - Khau hao thiet bi moi USD 336,240 336,240 336,240 336,240 - Chi phi khac USD 30,491 42,788 46,807 49,471 Chi phi quan ly USD 700,000 700,000 700,000 700,000 Loi nhuan trudc thue USD 70,135 706,084 974,237 1,180,855 Thu' loi tuc USD 6,822 56,152 75,665 Loi nhuan sau thue USD 70,135 699,262 918,086 1,105,190 10 11 Ty sua't loi nhuan/doanh thu % Bieu 20 (trang sau) la sd lieu so sanh mot so chi tieu hieu qua cua phuong an 77 Bieu 20: So sanh cac phuong an dau tu thiet bi Chi tieu Von dftu tu Don He thong vi tinh hidn tai USD Cong nghe san xua't Lqi nhuan b.quan nam P an 1.108.000 Han song USD Phuong an dau tu P an 202.000 Han song 2.802.000 So sanh (2-1) +2.600.000 Han dan 122.159 103.979 698.168 +594.189 8% 8% 18% +10% 7 3,6 -3,4 81% 81% 75% 6% USD 59.020 83.260 395.260 +312.000 Chi phi quan ly/nam USD 624.000 624.000 700.000 +76.000 Sd lao dong binh quan ngudi 79 79 98 + 19 Ty suat LN vdn dau tu Thdi han thu hdi vdn Ty le chi phi NVL chinh /doanh thu Khau hao thie't bi san xua't /nam nam % Phuong an dau tu thiet bi theo chieu rong (phuong an 1) cd y nghia viec nang cao chat luong san phftm nhung khong cai thien duoc cac chi tieu hieu qua cua cong ty nhu chi tieu lqi nhuan binh quan, ty suat lqi nhuan vdn dau tu, thdi han thu hdi vdn dau tu Phuong an dau tu thiet bi va cdng nghe mdi (phuong an 2) ddi hdi mot luqng vdn ldn hon nhieu so vdi phuong an Vdi phuong an nay, cac chi tieu hieu qua deu tang hem nhieu so vdi phuong an Cdng ty cd dieu kien de mo rong thi trudng, san xuat san pham mdi, nang cao hieu qua sir dung cac thiet bi hien cd, tang sd luqng lao dong, tan dung duqc dat dai, nha xudng da dau tu, giam duqc chi phi quan ly, tang ty suat lqi nhuan va giam thdi han thu hdi vdn Day la phuong an duqc lira chon de dau tu Dieu kien de thuc hien giai phap dau tu thiet bi va doi mdi cdng nghe: cdng ty can dau tu bd sung mot luqng vdn du de mua may mdc thiet bi cho day chuyen san xuat mdi, nghia la can cd 2,8 trieu USD Phuong an kha thi nhat la huy dong nguon vdn gop cua cac ben lien doanh vi ddi vdi cdng ty lien doanh thi phuong an vay vdn de dau tir la khong thuc hien duqc Tren thuc te, de cd the vay duqc khoan 78 tien noi tren tur ngan hang, cong ty phai co tai san the chap tri gia gap tir 1,7 den lan sd tien can vay (Tuy theo ngan hang ma ty le tien cho vay bang tir 50%-70% tri gia tai san the chap) Tdng toan bo may moc thiet bi, nha xudng va quyen sir dung dat thdi gian lien doanh lai ma cong ty co the the chap duqc tri gia khoang 1,35 trieu USD Nhu vay, de co the dau tu thiet bi va doi mdi cong nghe thi cong ty lien doanh phai sir dung nguon vdn gop bo sung Day cung la phuong an khac phuc duqc han che cua cdng ty lien doanh ve luqng vdn dau tu va thdi han lien doanh, tao the can bang vdi cac ddi thu canh tranh khac tren thi trudng, phat huy cac diem manh vdn cd de nang cao hieu qua kinh doanh 3.4 VAN HANH HE THONG QUAN LY CHAT LUONG THEO TIEU CHUAN ISO 9000 MOT CACH CO HIEU QUA Cdng ty VKX da xay dung duqc he thdng quan ly chat luqng (HTQLCL) theo tieu chuan ISO 9002 thuoc bo tieu chudn ISO 9000:1994 Bo tieu chudn ISO9000 ve he thdng chat luong duqc xay dung tren triet ly: “Neu he thdng san xuat va quan ly tot thi san pham va dich vu ma he thong san xuat se tot” Theo quan diem hien dai thi quan ly chat luqng la quan ly cd chat luong, la quan ly toan bo qua trinh san xuat kinh doanh Vdi each tiep can theo qua trinh, HTQLCL tao duqc su kiem soat lien tuc mdi lien ket giua cac qua trinh rieng re he thong nham dat duqc muc tieu chung la nang cao su thoa man khach hang va da gop phan khac phuc cac ton tai lien quan den co cau td chuc quan ly theo kieu chile nang, ddng thdi giup cdng ty quan ly cac hoat dong san xuat kinh doanh mot each cd he thdng va ke hoach Tuy nhien nhu da phan tich d chuong II, viec ap dung cac qui trinh, thu tuc, van ban lien quan cua he thdng d cdng ty VKX tren thuc te mang nang tinh hinh thiic va chua dat yeu cau De HTQLCL thuc su trd cdng cu quan ly hieu qua, dai dien lanh dao va ban quan ly chat luqng cua cdng ty can tri viec van hanh, soat va cai tien thudng xuyen, nang cao tinh hieu luc va hieu qua cua HTQLCL thdng qua viec sir dung chinh sach chat luqng, muc tieu chat luqng, cac ket qua danh gia, phan tich dir lieu, hanh dong khac phuc phong ngira va xem xet cua lanh dao Viec cai tien HTQLCL phai duqc thuc hien theo hai hudng: 79 - Cai tien cac thu luc va qui trinh noi bo cong ty de nang cao chat luong cua cac qua trinh (cac hoat dong quan ly, cung cap nguon lire, tao san phdm) va cua toan bo he thdng - Cai tien HTQLCL phu hop vdi tieu chuan mdi la ISO 9000:2000 Phien ban ISO 9000:2000 cd nhieu thay doi ve cau true va noi dung so vdi phien ban cu la ISO 9000:1994, cd tac dung tich cue hon tdi hoat dong quan ly chat luong tai cong ty- Chi phi de cai tien va danh gia lai HTQLCL hang nam la 3.000 USD Trong do, viec ap dung HTQLCL theo tieu chudn ISO 9000 se mang lai cho edng ty nhung loi fch thiet thuc gop phan nang cao hieu qua san xuat kinh doanh, cu the la: - Xay dung duoc HTQLCL cd hieu qua, cac van ban duoc xay dung va tn theo tieu chuan ISO lam cho he thdng quan ly trd nen cu the, g£n vdi timg vi trf cong vide, cung cap cho ngudi quan ly can cii de kiem tra cai tien mot each cd hieu qua - Nang cao nhan thirc, cai tien phong each lam viec cua ngudi lao dong cong ty: quan he cong viec va ngudi cong ty duoc cai thien, van hoa chat luong duoc hinh va phat trien cong ty Su hop tac, phoi hop, mdi lien he chat che giua cac bo phan cong ty vdi muc tieu chung la hudng ve khach hang, dap ung mot each cao nhat nhu cau cua khach hang se lam cho cong tac ban hang trd nen hieu qua hon - Tao duoc long tin cua cac khach hang doi vdi cong ty, lam giam khoi luong cong viec va chi phf danh cho viec trao doi HTQLCL la mot cong cu hicn dai gop phan quan ly san xuat kinh doanh dat hieu qua cao Do cong tac quan ly duoc cai tien tat ca cac linh vuc tir to chtrc, thiet kd, cung ung vat tu, san xuat, ddng goi, tieu thu va ban hang, doanh nghiep tri va on dinh duoc chat luong san phdm, dam bao thuc hien tot cac dieu kien hop ddng da ky ket vdi khach hang ve chung loai, sd luong, chat luong, thdi han giao hang Hoat dong cai tien lien tuc theo chu trinh PDCA (Lap ke hoach - Thuc hien Kiem tra - Hanh dong), thudng xuycn danh gia ket qua hoat dong cua tirng bo 80 phan thong qua cac cong cu thong ke la yeu cau cua HTQLCL theo tieu chu^n ISO 9000 nhung cung la cac hoat dong can thiet ddi vdi cong ty de nang cao hieu qua kinh doanh cua minh - Giam gia nhd giam gia nguyen vat lidu dau vao: Gia nguyen vat lieu dau vao hien dang chiem 75-80% gia dau cua cac san phdm Ty le gia nguyen vat lieu dau vao ddi vdi san xuat san pham nhu vay la qua cao, cdng ty can cd bien phap lim kiem cac ngudn cung cap nguyen vat lieu dau vao khac ngoai nha cung cap chinh va nhat hien la LGE, de cd the tao su ddi va canh tranh viec cung cap nguyen vat lieu dau vao Chi co nhu vay thi cdng ty mdi co the dam phan vdi LGE de cd duqc rmic gia dau vao thap hem, tir cd the giam duqc gia san pham, nang cao hieu qua san xuat kinh doanh - Giam gia nhd giam cac chi phi quan ly, chi phi hang ton kho Ddi mdi qui trinh quan ly san xuat kinh doanh cac linh vuc marketing, san xuat, nhan su, tai chinh se giiip cho cdng ty giam chi phi quan ly, mot ty le kha ldn gia san pham hien cua cdng ty - Nhu mot muc dich trudc mat, chung chi ISO cd the coi la mot cac dieu kien toi thieu de cong ty cd the lham gia canh tranh tren thi trudng nude va quoc te Tuy nhien ve lau dai, muc dich va lqi ich thuc su cho cdng ty vide ap dung tieu chuan ISO 9000 la tao mot he thong quan ly khoa hoc va hieu qua hon De thuc hien duqc bien phap nay, vai tro va nhan thiic cua lanh dao cdng ty la het siic quan Lanh dao cong ty can quyet tarn thuc hien cac cam ket ve viec van hanh HTQLCL, cu phu trach chai luqng chuyen trach, tuan thu dung qui trinh xem xet cua lanh dao de soat su phu hqp va hieu qua cua HTQLCL Phu trach chat luqng vdi vai tro dai dien lanh dao can quan tarn hon den trach nhiem van hanh va cai tien HTQLCL theo cac yeu cau cua tieu chuan, tong hqp cac qua cung nhu nhung ton tai lien quan den HTQLCL de bao cao lanh dao cong ty cd cac quyet dinh quan ly phu hop Ngoai ra, de HTQLCL van hanh tot cdng ty can ket hqp giao due va dong vien ngudi lao dong true tiep tham gia de sua't y kien vao qua trinh xay 81 dung va cai tien he thdng, co trach nhiem, chu dong va sang tao viec thuc hien cac yeu cau cua he thdng 3.5 DOI Mdi CONG TAC QUAN LY NHAN SU 3.5.1 Tang cirdng dao tao boi dtrdng nang cao trinh cho doi ngu can bo quan ly Ve mat ly thuyet, chat luqng va hieu qua cua hoat dong quan ly phan anh chat luqng va hieu qua hoat dong cua toan doanh nghiep Trong hoat dong quan ly doanh nghiep, su phoi hcrp, khai thac hqp ly cac nguon luc de tao san phdm, dich vu phu thuoc vao nhan thurc, hieu diet, trinh dd cua can bo quan ly Kinh nghiem cho thay vai trd cua cap quan tri la rat quan va quyet dinh su hai cua doanh nghiep Nang luc va trinh cua cac quan tri vien anh hudng den hieu qua cong viec cua ngudi dudi quyen va tir dd anh hudng den hieu qua hoat dong doanh nghiep Dac biet la thdi dai bung no cua cong nghe thdng tin hicn nay, nhip thay doi didn vdi toe chong mat va tac dong manh den day chuyen san xuat, den cung each quan ly, den nep song va suy nghi cua moi ngudi doanh nghiep Nhu cau tat yeu la can phai trang bi cho moi vien doanh nghiep, dac biet la dpi ngu quan tri vien cac cap day du kien thuc va ky nang mdi de cd the theo kip vdi su thay doi dd Thuc te d cong ty lien doanh VKX cho thay, doi ngu can bo quan ly, quan tri vien phan ldn xuat than tor cac can bo ky thuat va chua duqc dao tao bo sung kien thurc ve chuyen mon, nghiep vu, kinh te to chiic va quan tri nganh chuyen mon anh hudng ldn den hieu qua hoat dong cua edng ty De hoat dong quan ly thuc su cd hieu qua, cong ty VKX can tien hanh dao tao doi ngu can bo quan ly cho phu hqp vdi yeu cau cua hoat dong san xuat kinh doanh Muc tieu dat d cong ty VKX la dao tao tat ca cac cap trudng, phong ban, tdng sd luqt ngudi can dao tao la 14 ngudi Tuy nhien yeu cau dam bao san xuat lien tuc, cong ty can dat ke hoach ve thdi gian thuc hien muc tieu theo tung birdc theo nhu cau, tuoi va dieu kien cong viec cua tirng ngudi Chuong trinh dao tao cu the nhu sau (hidu 21, trang sau): 82 Bieu 21: Ke hoach dao tao ddi ngu can bd quan ly den nam 2005 Ddi tuong dao tao Trudng xudng Sd luqt ngudi Noi dung dao tao Quan ly kinh te Hinh thiic dao tao NgSn han/ tai chd Pho xudng Quan ly/ ngoai ngu Ngan han Phong Do kidm Dich vu Trudng phong Quan ly Ngan han/ tai chd Pho phong Chuyen mon Dai han Phong R&D Trudng phong Quan ly Ngan han/ tai chd Pho phong Chuyen mon Dai han Trudng phong Nghiep vu Ngan han/ tai chd Pho phong Quan ly/ nghiep vu Dai han/ngan han Trudng phong Quan ly Dai han/ tai chd Pho phong Nghiep vu Dai han Trudng phong Quan ly Ngan han/ tai chd Phong ban Xudng san xuat Phong kinh doanh Phong ke toan Phong tdng hqp Tdng cong 14 Trong cac hinh thiic dao tao cu the nhtr sau: - Dao tao dai han: theo chuong trinh sau dai hoc ve chuyen mon hoac quan ly ddi vdi cap trirdng phong co tuoi dtrdi 35 Cong ty tao dieu kien ve thdi gian va hoc phi Chi phi danh cho dao tao ddi tuong hang nam la 2.500 USD/ngudi/lnam - Dao tao ngan han: d nude ngoai theo cac khoa hoc ve chuyen mon, nghiep vu cong ty LGE to chiic Chi phi dao tao khong phai tra nhd kinh phi dao tao tap trung cua LGE Cdng ty toan cac khoan cong tac phi, ve may bay di ve Viet nam, tdng cong la 1.500 USD/ngudi/1 lan - Dao tao tai chd: thong qua viec td chiic hoi nghi/hoi thao chuyen de quan ly Cac van dd quan ly hang gap vudng mSc cd the duqc giai quyet bang phuong phap Lanh dao cdng ty se giu vai trd dieu khien cac quan tri vien se tham gia y kien giai quyet van de Viec lira chon edn than chu de se lam tang ket qua cua each dao tao Tdng kinh phi danh cho dao tao hang nam hien cua cdng ty la khoang 20.000 USD tuong duong 0,3% doanh thu binh quan nam, hoac tuong duong 3% chi phi quan ly binh quan cac nam 1996-2001 Phan chu yeu cua nguon kinh phi 83 dugc danh cho dao tao cac can bo ky thuat d nude ngoai Kinh phi de dao tao doi ngu quan tri vien cung phai dugc xac dinh tuong duong vdi kinh phi danh cho dao tao can bo ky thuat va bang 50% tdng kinh phi dao tao la 10.000 USD/nam Vdi nguon kinh phi nay, cong ty cd the thuc hien dugc lugt dao tao dai han va lugt dao tao ngan han nam Chi phi dao tao cho doi ngu can bo quan ly phai dugc coi la chi phi dau tu va se mang lai hieu qua cho cong ty thdi gian tdi vi trinh cua doi ngu can bo quan ly la mot cac nhan td anh hudng ldn den hieu qua hoat dong san xuat kinh doanh Ket qua cua chuomg trinh dao tao tren nhu sau (bang 22): Bieu 22: Ket qua dao tao can bo quan ly den nam 2005 Co cau can bo quan ly Sd can bd quan ly: - Trudng phong - Pho phong Trinh dd: - dai hoc - Tr6n dai hoc Da qua dao tao vr quan ly Hien Sd luqng Den nam 2005 Ty le Sd luqng Ty le 11 14 100% 20 100% 7% 25% 7% 40% Dieu kien de thuc hien cdng tac dao tao mot each cd hieu qua la lanh dao cdng ty phai ung hd, tao dieu kien va tham gia tfch cue vao qua trinh dao tao Dam bao nguyen tac la xac dinh dung ddi tugng, dao tao ly luan ket hgp vdi thuc hanh, dao tao lien tuc, ket hgp giua dao tao vdi dao tao lai Cdng ty can lap ke hoach dao tao hang nam, tdng ket danh gia ket qua sau dao tao, cd chinh sach bd tri de bat, khuyen khich tinh than va vat chat cho cac ca nhan cd nhieu tfch hgc tap nang cao trinh va ky nang de quan ly san xuat kinh doanh hieu qua hon 3.5.2 Tao lap mdi trirdng xa hoi lanh manh cdng ty Mdi trudng xa hoi lanh manh la dong luc phat trien cua mgi doanh nghiep Mot mdi trudng xa hoi tot se thuc day cac ca nhan hoan phan viec cua minh, lam cho hg gin bd vdi doanh nghiep se gop phan nang cao hieu qua kinh doanh cua doanh nghiep 84 Doi vdi cong ty lien doanh VKX, hien tuong di cua mot sd luong ldn can bd ky thuat co trinh do, kinh nghiem la mot phan xuat phat tir ly ca nhan nhung nguyen nhan chinh la cac van de thuoc moi trudng xa hoi, ngudi lao dong chua co su gan bd vdi cong ty, lanh dao edng ty thieu niem tin vao ngudi lao dong, chua phat huy duoc nang luc va sd trudng cua nhan vien, chua cd che dai ngo cong bang, thoa dang, dong vien tinh than va vat chat doi vdi ngudi lao dong, chua cd chinh sach thu hut va gin giu nhan tai Moi trudng xa hoi cong ty duoc tao bdi nhieu mdi quan he doi xu bao gom quan he giua cap tren vdi cap dudi, quan he ddng nghiep va cac quan he khac nhu ban be, hoi nhom Cac quan he duqc thuc hien qua hanh vi cua mdi ca nhan, the hicn d phdm chat dao dire va each cu xir cua ca nhan De tao lap duqc mot mdi trudng xa hoi lanh manh, cong ty can ap dung cac bien phap sau: - To chuc cac hoat dong tap the nhu the thao, van nghe, tham quan, nghi mat, tao co hoi cho nhung ngudi lao dong giao luu, cd quan he gan gui, hieu biet him, tir dd cd su thong cam, giup lAn va gan bo vdi tap the edng ty Cac hoat dong van nghe, the thao can phoi horp vdi cac dim vi khac nhu: giao luu vdi cac dim vi VNPT, cac don vi khoi lien doanh cua VNPT, vdi khach hang la cac Buu dien tinh; tham gia cac phong trao, cac hoat dong tap the VNPT to chtrc nhan dip cac Id ldn nhu lap nganh Buu dien 15/8, lap doan nien 26/3, qudc te phu nu 8/3, 20/10 Hoat dong tham quan nudc va nudc ngoai vao dip lap cong ty, ky niem cac Id ldn cua ca Viet nam va Han Qudc can duqc thuc hien dinh ky hang nam Chi phi de to chuc cac hoat dong tap thd duqc trich tur quy phuc lqi hang nam, HDQT quyet dinh va bang 5% tdng lqi nhuan thu duqc Duy tri cac mdi quan he cong ty theo cac chudn muc dao dire chung, dd la: • • • Quan tarn dung mufe, ton trong, tin efiy va giup ldn Giu ldi htia Hanh dong thien chi, khong ac y Vice lao lap mot moi truimg xa hoi lanh manh ngudi lao dong duqc quan tarn, duqc tOn trong, duqc tham gia y kien va giai quyet cac van de lien quan 85 den cdng ty va ban than, co co hoi thang tien, cap tren va cap dudi hieu biet va tin luong lin se lam cho ngudi lao dong thuc su gSn bo vdi cong ty, dong vien ho lam viec tot horn, hieu qua hon Bien phap chi cd the thuc thi duoc cac nha quan tri cap cao, lanh dao cong ty nhan thuc va quan tarn den viec tao lap va cung co moi trudng xa hoi, the hien la tarn guong de ngudi lao dong noi theo phong each ung xir, each de gia tri, nguyen tac, dao dire kinh doanh va chinh sach chung cong ty 3.5.3 Xay dung he thdng thu lao cdng bang va hop ly Thu lao lao dong la tat ca nhung khoan ma ngudi lao dong nhan duoc td doanh nghiep thong qua quan he hop ddng lao dong, nd bao gdm lien luong, thuong va cac khoan phuc loi Ddi vdi mdi doanh nghiep, viec lira chon, xay dung mot he thdng thu lao lao dong dam bao, cong bang, hop ly se cd tac dung ldn cho cong tac quan ly nham tao dong luc cho ngudi lao dong ddng gop het sure minh cho doanh nghiep, thu hut va gitr duoc ngudi lao dong gidi Thuc te d cong ty VKX cho thay, linh trang ngudi lao dong cd trinh cao chua yen lam cong tac va cd su thay doi nhieu luc luong lao dong ky thuat cd nguyen nhan mot phan la he thdng thu lao lao dong chua hop ly He thdng thu lao duoc coi la hop ly va hieu qua nd dam bao cac yeu cau sau: He thong luong phai trd don bdy kinh te, cdng bang va thoa dang Viec an dinh mire luong cho timg vi tri lam vide phai can cii vao ban than cdng vide va cac yeu td lien quan den nhan vien thuc hien cong viec Che lien thuong phai cd y nghia dong vien khuyen khich ngudi lao dong Tien thudng phai duoc qui dinh cu the, gfin vdi ket qua san xuat kinh doanh cua cong ty va theo mure ddng gop cua timg lao dong - Che' dd phuc loi va khuyen khich tinh than phai duoc thuc hien thudng xuyen va dam bao cdng bang De cd dupe mot hd thong thu lao hieu qua, cong bang va hop ly, cong ty can thuc hien cac noi dung sau: 86 Tien hanh danh gia, xcm xet lai gia tri cua cac cong vide Cdng ty da xay dung duoc ban mo ta cong viec theo timg vi tri cong viec Cong ty can dua tren ban mo ta cong viec de xac dinh yeu cau chuyen mon (trinh hoc van, kinh nghiem, kien thde/ky nang, trach nhiem, the luc/dieu kien lam viec) va tieu chuan thuc hien cong viec (mdc hoan cong viec ve sd luong, thdi gian, chat luong, lham nien, kinh nghiem, mdc trung thanh, tiem nang ) Cac tieu chudn phai phu herp vdi dac trung cong viec, nhay cam de phan biet duoc giua ngudi lam tot va chua tot, tin cay, chinh xac, dung thuc te va nhat quan, don gian, dd hieu va dd su dung, phai duqc su chap nhan va ung ho cua ngudi lao dong Dua tren cac yeu cau chuyen mon cung nhu tieu chudn thuc hien cong viec, cong ty can xac dinh gia tri cong viec bang phuong phap danh gia cho diem (dinh luqng) va lay lam co sd de qui dinh mdc luong cho cac cong viec dien hinh Khi su dung phuong phap dinh luqng de danh gia cong vice, cong ty can thuc hien cac budc sau: • Tren co sd ban tieu chudn thuc hien cong viec tien hanh chon loc va xac dinh cac yeu td cong viec • Xac dinh ty cac yeu td • Xac dinh thu bac cua mdi ydu td • An dinh he thdng didm • Phan bo sd diem cho tdng yeu td /V* X Danh gia thuc hien cdng vice cua ngudi lao dong dinh ky mot nam hai lan dua tren tieu chudn thuc hien cdng viec va muc hoan cdng vice cua timg ca nhan Can danh gia mot each toan dien, cdng bdng, cong khai, co phan hdi thdng tin cho ngudi lao dong de ho thay duqc muc thuc hien cdng viec cua minh, nhung gi da lam duqc va chua lam duqc, tir lam cho ho hieu va lam viec tot hon Sir dung ket qua danh gia cdng vide va danh gia mire dd hoan cdng viec lam co sd de xac dinh mdc luong, thudng va cac che dai ngo cho timg lao dong 87 MOt he thong thu lao hieu qua se thuc su la don bay thuc day san xuat kinh doanh phat trien, giup cOng ty tri mol doi ngu lao dong co trinh ky thuat nghiep vu cao va y Ihtrc ky luat tot He thong thu lao cOng hang va hop ly se tao duqc hoa ccri mo, hqp tac, doan ket, giup ldn giua nhung ngudi lao dong v'l su phat tridn cua cong ty va vi lqi fch cua han than ho 3.6 CAC KIEN NGHI 3.6.1 Ve quy che giam sat ky thuat va tham dinh may moc thiet bi Nha nudc da co quy dinh ve dau thau may moc thiet bi gop von hinh tai san co dinh cua cong ty lien doanh nhien tren thuc te cung cho phep chi dinh thau doi vdi mot sd may moc thiet bi dac chung doi tac lien doanh cung cap Xuat phat tu lqi ich cua cong ty lien doanh, nha nudc can co quy che giam sat ky thuat va tham dinh may moc thiet bi de dam bao rang cac may moc thiet bi va cong nghe ma lien doanh duqc dau tu la dung vdi gia tri thuc te, de di vao san xuat kinh doanh, cong ty lien doanh khong phai chiu cac khoan khau hao ldn gia tri thiet bi khai khdng anh hudng den viec tinh loan chi phf, lqi nhuan va hieu qua kinh doanh 3.6.2 Qui dinh ve thue xuat nhap khau san pham vien thdng De tao dieu kidn cho cac doanh nghiep san xuat vdi ty le noi dia hoa cao hon tai Viet nam, nha nudc can qui dinh cac muc thue xuat nhap khau doi vdi san pham tdng dai noi rieng va san pham cong nghiep BC-VT noi chung duqc san xuat dudi dang CKD phai thap him so vdi san pham nhap khau nguyen chide tir nudc ngoai viec ap ma va tinh thue, khdng de ton tai tinh trang mot san pham co the dua vao cac chuong khac bieu thue va lai cd nhung muc thue khac gay kho khan cho viec van dung tren thuc te 88 KET LUAN Doi chieu vdi muc dich nghien cuu, luan van da hoan cac nhiem vu sau: He thong hoa ly luan co ban ve hieu qua kinh doanh cua doanh nghiep noi chung va doanh nghiep lien doanh noi rieng Tren co so thu thap cac sd lieu cap nhat, phan tfch toan dien va so sanh ddi chieu, rut nhan xet danh gia thuc trang hieu qua kinh doanh cua cdng ty VKX, khAng dinh nhung ket qua ma cong ty da dat duoc ddng thdi neu len nhung ton cua cdng ty Nhung ket qua dat duqc: - Kinh doanh co lai, dong gop dang ke vao ngan sach nha nude, tao cong an viec lam ngudi lao dong vdi thu nhap on dinh d miic cao - San pham tdng dai cdng ty san xuat da thay the duqc tdng dai nhap ngoai, cd chd dung tren thi trudng va xuat khAu duqc Cdng ty da timg budc tiep can duqc vdi cac cong nghe tien tien hien dai cua the gidi, tiep nhan chuyen giao cdng nghe thiet ke, chd tao, san xuat phan mem tdng dai - Dao tao duqc doi ngu can bo ky thuat cd tay nghe, cd kien thiic va trinh do, cd kha nang tiep thu va lam chu duqc cdng nghe san xuat, quan ly va khai thac tdng dai didn tir - Tao co sd cho su phat trien nganh cdng nghidp BC-VT - Gop phan thuc dAy quan he hqp tac quoc te giua VNPT vdi ddi tac nude ngoai - Mang lai lqi nhuan va gop phan thuc hien chien luqc md rong thi trudng cho ddi tac lien doanh Cac ton tai can giai quyet: - San luqng va doanh thu dat duqc khong on dinh va chua cao, cac chi tieu ty suat lqi nhuan dal duqc thap 89 - Cac chi tieu ve hieu qua su dung von dat dune rat thap Chua khai thac duoc het cdng suA'l cua may moc thiet bi - Van de tri cong an viec lam thudng xuyen cho ngudi lao dong gap kho khan Nguyen nhan chu yeu gdm: - Chien luoc san pham chua phu hop Chua chu dong cdng tac xay dung ke hoach san xuat kinh doanh Cong tac dieu tra nghien curu thi trudng chua duoc quan tarn thich dang, chinh sach hd trd va xue lien ban hang thuc hien chua tot May moc thiet bi va cong nghe san xuat cham duoc dau tu doi mdi Hoat ddng quan ly doanh nghiep chua hieu qua Cdng tac quan ly nhan su chua tot Tac dong cua cuoc khung hoang kinh te tai chau A va su suy thoai cua nen kinh te Han Qudc - Anh hudng cua chinh sach thue xuat nhap khau cua Nha nude Viet nam - Khdng kiem soat duoc gia mua may moc thiet bi tai thdi diem lap Tren cd sd van dung ly luan va phan tich thuc trang, luan van da de xuat bien phap khac phuc de nang cao hieu qua kinh doanh cua cdng ty VKX: - Xac dinh dung phuong hudng va muc tieu kinh doanh den nam 2005 Tang cudng cdng tac dieu tra nghien ciiu thi trudng Nang cao hieu qua sir dung thiet bi hien cd ket hop vdi dau tu doi mdi thiet bi va cdng nghd - 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