Hoàn thiện quản lý tài chính tại công ty trách nhiệm hữu hạn một thành viên tư vấn điện miền bắc

TRUONG DAI HOC KINH TE QUOC DAN BOSotSGSGS - DAI HOC KTQD TT THONG TIN THU VIEN LE THI THUY CHI HOAN THIEN QUAN LY TAI CHINH TAI CONG TY TRACH NHIEM HUU HAN MOT THANH VIEN TT VAN DIEN MIEN BAC ■ CHUYfiN NGANH: KINH l£ CHINH TRI LUAN VAN THAC si KINH TE Ngtfo'i htfdng dan khoa hoc: TS NGUYEN THI THANH HIEU HA MOI, MAM 2012 LOI CAM DOAN Toi xin cam doan luan van “ Hoan thien Quan ly tai chinh tai Cong ty TNHH MTV Tu van dien mien Bac ” la ban than toi nghien curu, siru tarn tai lieu va xay dung voi sir giup cua Thay huong dan Toi xin cam doan va chiu toan bo trach nhiem ve tinh trung thuc cung nhu sir hop phap cua van de nghien cuu Ky ten Le Thi Thuy Chi MUC LUC Trang DANH MUC VIET TAT SO DO, BANG BIEU Ldl Md DAU Chuang I: Ca sa ly luan va kinh nghiem thuc tien ve hoan thien quan ly tai chi'nh cua doanh nghiep 1.1 Nhung van de ca ban ve tai chinh doanh nghiep 1.1.1 Quan niem ve tai chinh doanh nghiep 1.1.2 Dac diem, chuc nang va vai tro cua tai chinh doanh nghiep 1.1.2.1 Dae diem cua tai chinh doanh nghiep 1.1.2.2 Chuc nang cua tai chinh doanh nghiep 1.1.2.2 Vai trd cua tai chinh doanh nghiep 11 1.2 Nhung van de ve quan ly tai chinh doanh nghiep 13 1.2.1 Quan niem ve quan ly tai chinh doanh nghiep 13 1.2.2 Noi dung cua quan ly tai chinh doanh nghiep 15 1.2.2.1 Doi tuong quan ly tai chinh doanh nghiep 15 1.2.2.2 Quy trinh quan ly tai chinh 20 1.2.2.3 Phuo'ng thuc quan ly tai chinh cua doanh nghiep 23 1.2.2.4 Bo may quan ly tai chinh cua chu the quan ly 24 1.2.2.5 Thanh tra, kiem tra va giam sat doi vdi cac hoat dong tai chinh cua 25 doanh nghiep 1.2.3 Nhung nhan to anh huang den quan ly tai chinh 27 1.2.4 Su can thiet khach quan phai hoan thien quan ly tai chinh cua doanh nghiep 31 1.3 Nhung kinh nghiem va bai hoc rut ve hoan thien quan ly tai chinh cua 32 mot so cong ty hoat dong nganh dien tren lanh tho Viet Nam 1.3.1 Kinh nghiem cua Cong ty TNHH MTV Tu van dien mien Nam 32 1.3.1.1 Kinh nghiem ve quan ly tai chinh cua Cong ty TNHH MTV Tu van 32 dien mien Nam 1.3.1.2 Mot so bai hoc rut tic nghien cicu kinh nghiem ve quan ly tai 34 chink ciia Cong ty TNHH MTV Tic van dien mien Nam 1.3.2 Kinh nghiem cua Cong ty co phan Xay lap dien I 35 1.3.2.1 Kinh nghiem tic quan ly tai chinh cua Cong ty co phan Xay lap dien I 35 1.3.2.2 Mot so bai hoc rut tic nghien cicu kinh nghiem ve quan ly tai 36 chinh cua Cong ty co phan Xay lap dien I 1.3.3 Kinh nghiem cua Cong ty TNHH MTV thi nghiem dien mien Bae 37 1.3.3.1 Kinh nghiem ve quan ly tai chinh cua Cong ty TNHH MTV thi 37 nghiem dien mien Bae 1.3.3.2 Mot so bai hoc rut tic nghien cicu kinh nghiem ve quan ly tai 38 chinh cua Cong ty TNHH MTV thi nghiem dien mien Bae Ch iron g Thue trang quan ly tai chinh cua Cong ty TNHH MTV tu van dien II: mien Bac 2.1 Khai quat ve Cong ty TNHH MTV tu van dien mien Bac 40 2.1.1 Qua trinh hinh va phat trien cua Cong ty TNHH MTV tu van 40 40 dien mien Bac 2.1.2 Ve bo may to chuc quan ly cua Cong ty 41 2.1.3 Dac diem hoat dong kinh doanh cua Cong ty 44 2.1.3.1 Nganh nghe kinh doanh 44 2.1.3.2 Phuang thicc kinh doanh 44 2.2 Thue trang quan ly tai chinh cua Cong ty TNHH MTV tu van dien 47 mien Bac 2.2.1 Ddi ticcmg quan ly tai chinh cua Cong ty TNHH MTV tic van dien 47 mien Bac 2.2.2 Ve thicc trang quy trinh quan ly tai chinh cua cong ty 55 2.2.3 Phuang thicc quan ly tai chinh tai Cong ty TNHH MTV tic van dien 59 mien Bac 2.2.4 Bo may quan ly tai chinh tai Cong ty TNHH MTV tu van dien mien Bac 60 2.2.5 - Thuc trang hoat dong kiem tra, giam sat viec thuc hien quan ly tai 62 chinh cua Cong ty TNHH MTV tu van dien mien Bac 2.3 Hanh gia chung ve quan ly tai chinh cua Cong ty TNHH MTV tu 64 van dien mien Bac 2.3.1 Nhung tuu quan ly tai chinh cua Cong ty 64 2.3.2 Nhung han che chu yeu cua cong ty 67 2.4 Nguyen nhan han che 69 Chuang Phuang huong va giai phap ca ban hoan thien quan ly tai chinh cua 74 III: cong ty TNHH MTV tu van dien mien Bac 3.1 Phuang huong phat trien cua Cong ty TNHH MTV tu van dien 74 mien Bac thai gian toi 3.2 Phuang huong ca ban ve hoan thien quan ly tai chinh cua Cong ty 76 TNHH MTV Tu van dien mien Bac 3.2.1 Hoan thien cac van ban phap quy cua nha nuoc da ban hanh co lien 76 quan den voi su doi moi mo hinh to chuc cua Cong ty TNHH MTV Tu van dien mien Bac 3.2.2 Xac dinh dung quy trinh quan ly tai chinh, phuang thuc quan ly phu 78 hap voi cong ty TNHH MTV tu van dien mien Bac 3.2.2.1 Xac dinh dung quy trinh quan ly tai chinh 78 3.2.2.2 Xay dung phuang thuc quan ly tai chinh phu hap 82 3.2.3 Nang cao nang luc, ung dung khoa hoc cong nghe hien dai, cong 86 nghe quan ly vao quan ly tai chinh cua cong ty 3.2.4 Nang cao trinh doi ngu can bo quan ly tai chinh cua Cong ty 87 TNHH MTV tu van dien mien Bac 3.2.5 Tang cuang tra giam sat kiem soat chat che bo may quan ly 89 tai chinh cua cong ty 3.3 Mot so kien nghi nham hoan thien QLTC cua Cong ty TNHH MTV 92 Tu van dien mien Bac KET LUAN 95 DANH MUC CAC CHtf VIET TAT EVN Tap doan Dien luc EVN NPC Tong Cong ty Dien luc mien Bac QLTC Quan ly tai chinh TCT Tong cong ty TNHH MTV Trach nhiem hum han mot vien DN Doanh nghiep DNNN Doanh nghiep Nha nud’c TNDN Thu nhap doanh nghiep TVXD Tu van xay dung TSCD Tai san co dinh GTGT Gia tri gia tang NPC PEC Co., Ltd Cong ty TNHH MTV Tu- v3n dien mi£n BSc TV Tu van DANH MUC SO DO BANG BIEU Trang I Bang so lieu Bang 2.1 Co cau doi ngu lao dong cua Cong ty TNHH MTV TV dien 43 mien Bac Bang 2.2 Mot so chi tieu tai chi'nh chu yeu tn nam 2009-2011 cua Cong 46 ty TNHH MTV TV dien mi£n BSc Bang 2.3 Von chiem dung cua Cong ty TNHH MTV TV dien mien Bac 47 Bang 2.4 Cac chi tieu tai san, nguon von tren bang can doi ke toan cua 48 Cong ty TNHH MTV TV dien mien Bac nam 2009-2011 Bang 2.5 Ket qua doanh thu, chi phi va loi nhuan cua Cong ty TNHH 52 MTV TV dien mien Bac Bang 2.6 Tinh hinh thuc hien ke hoach san xuat 2011 cua Cong ty 58 TNHH MTV Tn van dien mien Bac Bang 3.1 Cac chi tieu tai chi'nh cua Cong ty TNHH MTV TV dien mien 75 Bac nam 2012-2015 II Bi£u 36 Bieu 2.1 Doanh thu cua Cong ty TNHH MTV TV dien mien BSc 50 Bieu 2.2 Tien lnong binh quan cua Cong ty TNHH MTV TV dien mien Bac 51 Bieu loi nhuan nam gan day cua Cong ty TNHH MTV 53 Bi6u dd 2.3 TV dien mien Bac III Hinh ve Hinh 1.1 Moi quan he giua doanh thu, chi phi va loi nhuan cua DN 17 Hinh 1.2: Quy trinh quan ly tai chi'nh 19 So to chuc quan ly cua Cong ty TNHH MTV TV dien mien BSc 40 Hinh 2.1 JI TRUONG DA ■ I HO a C KINH TE QUOC DAN —■ 00 sc C3 caca - LE THITHUY CHI * HOAN THIEN QUAN LY TAI CHINH TAI CONG TY TRACH NHIEM HUU HAN MOT THANH VIEN TT VAN DIEN MIEN BAC CHUYfiN NGANH: KINH Tfi' CHINH TRI TOM TAT LUAN VAN THAC SY • • HA NOI NAM 2012 i TOM TAT LUAN VAN Trong thai ky doi mdi hang loat cac cong ty, Xi nghiep Nha nudc lam an kem hieu qua, thua l6 can duac sat nhap, giai the Chinh vi vay nganh dien can nang cao chat luang cua nganh ve noi luc, qui mo va pham vi hoat dong boi canh canh tranh khoc liet va hoi nhap kinh te quoc te Cong ty trach nhiem huu han mot vien Tu van xay dung dien mien Bdc la doanh nghiep EVN NPC lam chu sd huu, nam giu i00% von dieu le, duac hoat dong dudi hinh thuc Cong ty TNHH theo cac quy dinh cua Luat Doanh nghiep, Dieu le cua EVN NPC va dieu le cua Cong ty TNHH MTV tu van dien mien Bac Nganh nghe SXKD cua cong ty la tu van quy hoach dien luc, thiet ke ket cau cong trinh tai dien va tram bien ap; giam sat thi cong lap thiet bi cong trinh dien; tham tra du an; khao sat, lap du an dau tu thiet ke cong trinh dien den cap dien ap 220KV De bat kip vdi thach thuc mdi cua thi truang ddi hoi Cong ty TNHH MTV tu van dien mien Bac phai van dong, doi mdi, phat huy noi luc de hoan thien chat luang tu van xay dung dien va hoan thien QLTC cua cong ty giup cong ty vung manh han tren thi truang, tu van thiet ke cac cong trinh dien hieu qua, tiet kiem mang lai lai ich cho xa hoi, chap canh cho nganh dien vung manh han tren thi truang va chap canh thuang hieu cua nganh vuan xa xung tam quan cua Quoc gia Tu ly do la mot can bo lam viec Cong ty TNHH MTV tu van dien mien Bac qua qua trinh hoc tap va cong tac toi chon de tai: “ Hoan thien QLTC cua Cong ty TNHH MTV tu van dien mien Bac” lam de tai luan van thac sy Muc dich nghien ci'ru cua de tai: Gop phan he thong hoa ly luan va kinh nghiem thuc tien ve QLTC cua cong ty Nha nudc Danh gia thuc trang QLTC cua Cong ty TNHH MTV tu van dien mien Bac, chi tuu, han che va nguyen nhan han che De xuat phuong huong va giai phap hoan thien QLTC cua cong ty TNHH MTV tu van dien mien Bac nhung nam tiep theo Ngoai ldi md dau va ket luan, luan van gom chuong: Chuong 1: Co1 sd ly luan va kinh nghiem thuc tien ve quan ly tai chinh cua doanh nghiep Luan van khai quat nhung van de lien quan den tai chinh doanh nghiep: Tai chinh doanh nghiep la tong the cac quan he kinh te gan lien vdi qua trinh hinh va su dung quy tien te cua doanh nghiep nham thoa man cac nhu cau, muc tieu cua doanh nghiep De dat dupe hieu qua tich cue QLTC can xac dinh ro muc tieu, nhat quan va van dung linh hoat de thich ung va phat huy toi da cac phuong phap va cong cu tai chinh nen kinh te thi trudng Tai chinh doanh nghiep phan anh qua trinh hinh va su dung cac cua cai doanh nghiep nham muc tieu toi da hoa lpi ich chu so htru Dac diem, chuc nang cua tai chinh doanh nghiep Hoat dong cua tai chinh doanh nghiep luon gan lien va phuc vu cho hoat dong san xuat kinh doanh cua doanh nghiep Hoat dong cua tai chinh doanh nghiep bi chi phoi boi tinh chat so huu von moi doanh nghiep Hoat dong cua tai chinh doanh nghiep luon bi chi phoi boi muc tieu lpi nhuan Chuc nang huy dong von -Churc nang phan phoi-Chuc nang giam doc Vai tro cua tai chinh doanh nghiep Vai tro cua tai chinh doanh nghiep dupe vi nhu nhung te bao co kha nang tai tao, ,md rang hay thu hep nguon luc tai chinh Vi vay vai tro cua tai chinh doanh nghiep se tro nen tich cue hay thu dong, tham chi co the la tieu cue doi vdi kinh doanh trade het phu thuoc vao kha nang, trinh cua ngudi quan ly; sau nd phu thuoc vao moi trudng kinh doanh, phu thuoc vao co che quan ly kinh te vi mo cua nha nude Nhung van de co ban ve quan ly tai chinh doanh nghiep 84 Thu hai, ve quan ly chi phi Trong hoat dong SXKD cua doanh nghiep, yeu to chi phi luon la mot tac nhan quan gop phan gia san pham, tang loi nhuan Do viec doi mdi phuong thuc quan ly chi phi cua TNHH MTV tu van dien mien Bac can duoc thuc hien thong qua cac bien phap sau: Phuong thuc quan ly chi phi cua TNHH MTV tu van dien mien Bac can thuc hien theo hinh thuc quan ly hon hop, tuc la vua thuc hien theo hinh thuc quan ly khoan chi phi, vira thuc hien theo hinh thuc quan ly dinh muc chi phi Cac don vi vien duoc phan cap manh hon viec quan ly chi phi gan vdi ket qua hoat dong SXKD cua don vi minh, tu tao su linh hoat viec quyet dinh lien quan den hoat dong SXKD cua minh, khong phai doi tham dinh va cho phep cua cap tren lam anh hudng den tinh kip thdi hoat dong cua minh Viec xay dung phuang thuc quan ly chi phi phai dua tren cac nguyen tac can ban ve quan ly chi phi, tren co sd nhung quy dinh va hudng dan cua ca quan quan ly nha nudc Chi luang, thudng va cac khoan mang tinh chat luang, thudng phai dua tren co sd hieu qua SXKD cua minh Cdng ty can xay dung va ban hanh quy dinh chung ve che hach toan kinh doanh toan cdng ty, nham xac dinh duoc ket qua hoat dong kinh doanh cua tung dan vi va cua cdng ty, qua nang cao hieu qua SXKD cua cac dan vi vien va cua toan cdng ty Thu- ba, ve quan ly lai nhuan TNHH MTV tu van dien mien Bac chuyen sang hoat dong theo md hinh cdng ty TNHH MTV, viec doi mdi phuang thuc quan ly lai nhuan can thuc hien thong qua cac bien phap sau: Ve hinh thuc quan ly lai nhuan, thuc hien quan ly theo hinh thuc hon hop, tuc la cdng ty vua thuc hien quan ly lqi nhuan theo hinh thuc tap trung, vua quan ly loi nhuan theo hinh thuc phan tan Cung vdi viec doi mdi ve hinh thuc quan ly thi phuang thuc quan ly lai nhuan can doi mdi theo hudng chu sd huu quyet dinh tren ca sd quan he ve quyen tai san (muc sd huu), quyen binh dang giua cac chu 85 sd huu, dam bao hai hoa cac lgi ich, khuyen khich danh phan lgi nhuan sau thue de tich tu von cho cong ty Viec phan phoi lgi nhuan quyet dinh cua chu tich cong ty theo muc so huu von cua cong ty va don vi vien la nhung phap nhan doc lap va dieu le hoat dong cua cong ty EVN vdi tu each la co dong chi phoi cung binh dang nhu cac co dong khac quan he phan phoi lgi nhuan, cung thu tu uu tien nhu trinh tu uu tien phan phoi lgi nhuan cua toan cdng ty Quyet dinh ty le chia ty le lgi nhuan sau thue de lai tich luy md rong SXKD chu sd huu quyet dinh Tren ccr sd cdng ty can thuc hien ddi mdi trinh tu phan phoi lgi nhuan nhu sau: Lgi nhuan thuc hien cua cong ty sau bu dap lo nam trudc theo quy dinh cua Luat thue thu nhap doanh nghiep va nop thue thu nhap doanh nghiep dugc phan phoi: Chia lai cho cac vien gop von lien ket theo quy dinh cua hgp dong Bu dap khoan lo nam trudc da het thdi han dugc tru vao lgi nhuan trudc thue Trich quy du phong tai chinh, quy dac biet Phan lai dugc phan phoi theo ty le giua von nha nudc dau tu tai cdng ty va von cdng ty tu huy dong nam Phan dugc chia theo von nha nudc de lai de tang von nha nudc cho cdng ty me Cdng ty TNHH MTV tu van dien mien Bac cd toan quyen quyet dinh phan phoi lgi nhuan dugc hinh tir von tu huy dong nham tang toe va kha nang tich tu, tap trung von Ve phuong thuc thu nop quy cua cac don vi vien de hinh quy tap trung cua cdng ty can ddi mdi theo hudng tao dong luc va su chu dong cho cac don vi vien phat trien Vdi viec hinh co che tai chinh cdng ty thi viec su dung lgi nhuan cua tung cdng ty se tren nguyen tac chu dong trich lap va su dung cac quy rieng theo cac quy dinh phap ly phu hgp vdi tung loai hinh hoat dong cua cac don vi vien Tuy nhien, cac cdng ty cung phai cd trach nhiem dong gop vao quy tap trung 86 tai cong ty theo ty le % quy cua cac don vi true thuoc tren co so dieu le hoat dong cua cong ty Quy hinh nham phuc vu cac nhu cau nghien cuu va phat trien chung cua toan cong ty Trong qua trinh hoat dong, nguon von nhan roi tu cac quy cua cac cong ty co the su dung cho cac cong ty khac co nhu cau thong qua dieu hoa von, viec su dung nguon von theo Dieu le hoat dong va phai dua tren nguyen tac vay - tra Chinh quan he tao dieu kien xoa bd viec bao cap giua cdng ty lam an thua lo va cd lai, tang dong luc hoat dong SXKD cua cac don vi vien cdng ty Vu tien phat trien quy dau tu phat trien tir nguon loi nhuan sau thue de md rong hoat dong SXKD cua cdng ty 3.2.3 Nang cao nang luc, ung dung khoa hoc cong nghe hien dai, cong nghe quan ly vao quan ly tai chinh cua cdng ty Ben canh viec thu hut tiem luc ngudi, chat xam de phuc vu san xuat thi viec dau tu trang thiet bi, khoa hoc cdng nghe vdi ky thuat hien dai giup cho nang suat lao dong cao hon Vdi trang thiet bi cdng nghe tien tien viec quan ly tai chinh se dupe nhanh chong thuan thien it ton nhan cdng lao dong cung nhu thdi gian de thuc hien cac thao tac nghiep vu Cdng ty can tru tdi viec nang cap trang thiet bi, may tinh, phan mem dong thdi dao tao, tap huan cac lop nghiep vu nang cao trinh cho doi ngu can bo noi chung va cho bo may quan ly tai chinh noi rieng Vdi tien bo khoa hoc ky thuat hien dai giup cdng ty de dang nam bat, cap nhat thong tin giup cho viec xu ly nghiep vu cung nhu cac tac nghiep khac dupe chuan xac va bat kip tien bo khoa hoc ky thuat Nha quan tri cdng ty nhd se dieu hanh bo may quan ly mot each khoa hoc va thuan tien va hieu qua hon Vi vay, viec dau tu, mua sam trang thiet bi phuc vu cho san xuat can dupe cd ke hoach va dupe trinh len lanh dao cdng ty hang nam Do la mot phan chi phi phai dupe xac dinh va cd ke hoach mua sam de tranh tinh trang can bd sung hoac cap mdi trang thiet bi phuc vu san xuat thi lai khong cd ke hoach dupe phe duyet Ngoai viec dau tu nang cap trang thiet bi may moc thi trach nhiem cua ngudi lanh dao cdng ty quan ly cho hieu qua doi vdi trang thiet bi cap cho ngudi su 87 dung, dam bao phu hop voi trinh chuyen mon cua nguoi su dung tranh tinh trang thiet bi mua ve su dung khong het hoac thiet bi mua ve khong phu hop voi nhu cau cua nguoi su dung 3.2.4 Nang cao trinh doi ngu can bo quan Iy tai chinh cua Cong ty TNHH MTV tu van dien mien Bac Trong qua trinh xay dung va phat trien Cong ty TNHH MTV tu van dien mien Bac, dac biet cong ty chuyen sang hoat dong theo mo hinh TNHH MTV, van de nguoi can duoc chu quan tam hang dau Boi le, nang luc va trinh cua can bo cong nhan vien co anh huong het suc quan trong, quyet dinh toi su phat trien, cong hay that bai chuyen doi mo hinh doanh nghiep Cung voi cac Doanh nghiep khac, Cong ty TNHH MTV tu van dien mien Bac chuyen sang hoat dong theo mo hinh TNHH MTV can co ke hoach dao tao, boi duong, chon loc de co doi ngu cac nha quan ly gioi va dac biet la gioi ve tai chinh De dat duoc dieu cong ty can thuc hien cac bien phap sau: Mot la: xay dung tieu chi tuyen dung can bo tre, co day du nang luc, trinh do, co kien thuc ve khoa hoc ky thuat, kien thuc ve tai chinh, dap ung cong viec duoc giao, phu hop voi dieu kien thuc te cua cong ty Hai la: xay dung chinh sach boi duong, dao tao va dao tao lai doi ngu can bo chu chot va dac biet la can bo chu chot ve tai chinh, phu hop voi su phat trien va thay doi mo hinh to chuc va hoat dong cua cong ty Ba la: thuc hien bo nhiem cac chuc danh QLTC cua cong ty la nhung ngudi co pham chat dao duc tot, co trinh do, gioi ve tai chinh Moi lan bo nhiem can bo phai lam theo dung cac nguyen tac to chuc cua co quan cap tren, co bo nhiem, cung phai co mien nhiem can co su luan chuyen can bo, tranh truong hop nguoi nao o chuc vu nao cu nam giu chuc vu mai Khi bo nhiem can bo can lay y kien tham dd cua can bo cong nhan vien, tren co so y kien tham phai dat ty le nhat dinh Dong thdi cong ty phai su dung dung nguoi, dung chuyen mon Tranh hien tuong nguoi duoc dao tao chuyen mon nay, lai duoc phan cong lam cong viec chuyen mon khac Nhu vay se khong phat huy duoc so trudng cua nguoi lao dong Di doi voi viec su dung dung chuyen mon, nang luc cua nguoi lao dong, cong ty can co 88 chd dai ngo khoa hoc Che dai ngo phai co tac dung khuyen khich nang cao trinh chuyen mon cua ngudi lao dong, che dai ngo phai dam bao cho ngudi lao dong yen tam va do toan tam, toan y phuc vu cho nganh, cho chuyen mon Cdng ty can hoan thien co cau to chuc nhu sau: Mot la, Kiem soat vien: Kiem soat vien chu sd huu bo nhiem, thuc hien chuc nang kiem tra tinh hop phap, trung thuc, can cua cdng ty, Giam doc td chuc thuc hien cac quyen chu sd huu, quan ly, dieu hanh cdng viec kinh doanh cua cdng ty Hai la, Pho giam doc: thuc hien chuc nang giup Giam doc, kiem tra, giam sat moi hoat dong nghiep vu va san xuat cua khoi nghiep vu, don vi thuoc Tong cdng ty Ba la, cac ca quan giup viec: Van phong cdng ty, phong Ke hoach, phong Kinh doanh, phong Tai chinh ke toan, Xudng Thiet ke 1, Xudng Thiet ke 2, Ban Giam sat, Xi nghiep Xay lap, Doan Khao sat Trong cac Van phong, cac Ban cd cac phong chuc nang duoc lap theo chuc nang cdng viec cua minh, tao mot guong may khep kin hoat dong on dinh phuc vu cho cac hoat dong cua cdng ty duoc thudng xuyen, lien tuc Viec rut gon tu Xi nghiep thiet ke Xi nghiep thiet ke boi canh doanh thu cua Cdng ty nam 2011 giam gan 10 ty dong, dieu cho thay cdng viec thuc hien cua cdng ty da giam dang ke Can gon nhe bo may san xuat de tap trung nhan luc san xuat cac du an diem cd doanh thu Ion, khong nen dan trai nguon nhan luc nhu hien dan den tinh trang noi qua nhieu viec ma khong du nhan su lam viec, noi thi thira nhan su khong cd viec lam Tao nhung dieu kien mdi trudng de tang tinh chu dong cua cac don vi vien Trong qua trinh xay dung va phat trien Cdng ty TNHH MTV tu van dien mien Bac, dac biet cdng ty chuyen sang hoat dong theo md hinh TNHH MTV, van de ngudi can dupc chu quan tam hang dau Bdi le, nang luc va trinh cua can bo cdng nhan vien cd anh hudng het sue quan trong, quyet dinh tdi su phat trien, cdng hay that bai chuyen ddi md hinh doanh nghiep 89 Cung vdi cac Doanh nghiep khac, Cong ty TNHH MTV tu van dien mien Bac chuyen sang hoat dong theo mo hinh TNHH MTV can co ke hoach dao tao, boi duong, chon loc de co doi ngu cac nha quan ly gioi va dac biet la gioi ve tai chinh De dat duoc dieu cong ty can thuc hien cac bien phap sau: Xay dung tieu chi tuyen dung can bo tre, co day du nang luc, trinh do, co kien thuc ve khoa hoc ky thuat, kien thuc ve tai chinh, dap ung cong viec duoc giao, phu hop vdi dieu kien thuc te cua cong ty Xay dung chinh sach boi duong, dao tao va dao tao lai doi ngu can bo chu chdt va dac biet la can bo chu chot ve tai chinh, phu hop vdi su phat trien va thay doi mo hinh to chuc va hoat dong cua cong ty Thuc hien bo nhiem cac chuc danh quan ly tai chinh cua cong ty la nhung nguoi co pham chat dao duc tot, co trinh do, gioi ve tai chinh Moi lan bo nhiem can bo phai lam theo dung cac nguyen tac to chuc cua co quan cap tren, co bo nhiem, cung phai co mien nhiem, can co su luan chuyen can bo, tranh truong hop nguoi nao d chuc vu nao cu nam giu chuc vu mai Khi bo nhiem can bo can lay y kien tham cua can bo cong nhan vien, tren co sd y kien tham phai dat ty le nhat dinh Dong thoi cong ty phai su dung dung nguoi, dung chuyen mon Tranh hien tuong nguoi duoc dao tao chuyen mon nay, lai duoc phan cong lam cong viec chuyen mon khac Nhu vay se khong phat huy duoc sd truong cua nguoi lao dong Di doi vdi viec su dung dung chuyen mon, nang luc cua nguoi lao dong, cong ty can co che dai ngo khoa hoc Che dai ngo phai co tac dung khuyen khich nang cao trinh chuyen mon cua nguoi lao dong, che dai ngo phai dam bao cho nguoi lao dong yen tam va do toan tam, toan y phuc vu cho nganh, cho chuyen mon 3.2.5 Tang cuo’ng tra giam sat kiem soat chat che bo may quan ly tai chinh cua cong ty Cung vdi viec chuyen sang loai hinh Cong ty TNHH mot vien, hoat dong theo mo hinh TNHH mot vien, vdi co che dau tu von vao cac doanh nghiep va giao quyen chu dong hon cho cac doanh nghiep viec su dung von, thi viec thiet lap mot he thong kiem soat tai chinh noi bo Cong ty TNHH mot 90 vien tu van dien mien Bac la rat can thiet, dam bao giam sat duoc cac hoat dong qua trinh quan ly theo dung phap luat va ke hoach da de nham muc tieu la dong vdn dau tu duoc bao toan va phat trien Kiem soat la quyen han chi phoi cac chinh sach va hoat dong cua mot doanh nghiep, nham thu duoc nhung loi ich tu cac hoat dong Vi vay, co the hieu kiem soat tai chinh la quyen han chi phoi cac chinh sach va hoat dong tai chinh cua mot doanh nghiep Kiem soat tai chinh Cong ty TNHH mot vien can duoc thuc hien tren cac mat sau: Mot la: doi mdi phuang thuc kiem soat tai chinh tu menh lenh hanh chinh sang kiem soat tai chinh dua tren quyen tai san, cdng nghe, thi truong, thuong hieu, dao tao can bo va quan he phap luat cu the la: Hoi dong vien cu ngudi dai dien chu sd huu vdn dau tu tai cac dun vi true thuoc Cdng ty khong can thiep true tiep vao viec dieu hanh hoat dong SXKD cua cac don vi true thuoc ma thuc hien kiem soat gian tiep bang viec quyet dinh thong qua hoac khong thong qua Dieu le hoat dong, ke hoach kinh doanh, ke hoach tai chinh, chien luoc dau tu, bd nhiem, mien nhiem, each chuc cac chuc danh quan ly chu chot cua cac don vi true thuoc Thong qua viec nam giu ve cdng nghe, thi trudng, thuong hieu va dao tao can bo, cdng ty me hudng hoat dong cua cac cdng ty di theo dinh hudng chien luoc chung cua toan cdng ty Quan he giua cdng ty me va cac cdng ty va cdng ty lien ket la quan he binh dang giua cac phap nhan kinh te doc lap Hai la: xay dung mdi trudng kiem soat chung bao gom cac yeu to nhu thai do, kha nang nhan thuc cua ngudi quan ly doi vdi hoat dong kiem soat; cac he thong quy trinh, chinh sach, thu tuc, tai lieu kiem soat; cu cau to chuc, chinh sach nhan su, su phan cdng, chuc nang nhiem vu, trach nhiem, quyen han cua cac ca nhan va cac phong ban thuoc cdng ty Trong yeu to mang tinh chat quyet dinh la su phoi hup giua cac bo phan Ba la: xay dung he thong Ban Kiem soat noi bo, Ban Kiem soat noi bo giup viec cho Hoi dong vien va Giam doc, de lam cdng cu kiem tra, giam sat qua 91 trinh hach toan tai chinh, ke toan va co co cau to chuc den cac cong ty con, don vi vien cac don vi vien co phdng kiem soat noi bo hoac kiem soat vien dudi su chi dao cua Ban Kiem soat noi bo cua cong ty Bon la: xay dung cac chi tieu de thuc hien kiem soat Cac chi tieu phu thuoc vao dac diem cua tung loai hinh doanh nghiep Nam la: xay dung he thong thong tin tai chinh tu co quan cong ty den cac cdng ty con, don vi vien, dac biet uu tien yeu to nguoi co tinh tra ke toan r r r Hoan thien va trien khai nhanh he thong ke toan tai tat ca cac don vi true thuoc de thuc hien chuc nang tai chinh va chuc nang ke toan quan tri toan he thong Lap bao cao hop nhat cua cdng ty phai phu hop va thich ung voi md hinh td chuc cdng ty TNHH MTV quy dinh cac giao dich tai chinh giua cac don vi vien phai duoc bao cao day du va cdng khai hoan toan Cdng ty tong hop bao cao quyet toan tai chinh cua cac cac don vi true thuoc cdng ty nam giu toan bo von va cdng ty cd cd phan, von gop chi phoi va bao cao len dau mdi chu sd huu nha nudc Bao cao tai chinh hop nhat la bao cao tong hop ca cdng ty va cac don vi true thuoc, sau da loai tru nhung giao dich noi bo cdng ty nham phan anh chinh xac gia tri san pham va loi nhuan thuc Bao cao tai chinh hop nhat phai de cap den von, no, chi phi, doanh thu, loi nhuan, thue thu nhap cua ca cdng ty sau da loai bo giao dich giua cdng ty va cac don vi true thuoc, giua cac cac don vi true thuoc vdi 3.3 Mot so kien nghi nham hoan thien QLTC cua Cdng ty TNHH MTV Tu­ van dien mien Bac Kien nghi voi Nha nuoc Mot la, on dinh mdi trudng kinh te vi md, gia tang tiet kiem tieu dung de kich thich dau tu; tri can doi thuong mai bang ty gia hoi doai hop ly Thuc hien 92 cac bien phap chong gian lan thuang mai, buon lau, bao ve ban quyen thuang hieu, bao dam cho dau tu dai han, quyen sd huu Hai la, xay dung, thuc hien cac quy dinh cua phap luat ve chinh sach, tao dieu kien thuan loi de dau tu ngoai doanh nghiep va lien ket kinh doanh bao gom: Day manh co phan hoa va da dang hoa so huu doanh nghiep nha nuoc Thuc day su dong bo he thong cac loai thi truong von, lao dong, bat dong san, hang hoa, cong nghe Hoan thien he thong phap luat ve cong ty tai chinh Ba la, bo sung, hoan thien he thong van ban lien quan den to chuc, hoat dong cua loai hinh doanh nghiep la cdng ty TNHH mot vien hoat dong theo md hinh cong.ty me - cdng ty dien hinh la Thong tu sd 119/2007/TT-BTC 09/10/2007 ve viec huong dan cdng tac QLTC Bon la, nha nudc can chuyen phuang thuc sa huu doanh nghiep sang phuang thuc sa huu thong qua dau tu von vao doanh nghiep Nam la, cho phep ap dung cac chinh sach, ca che dac thu, tao mdi truong thuan lqi de hoat dong SXKD cua Cdng ty TNHH MTV tu van dien mien Bac co hieu qua, phu hap vdi thong le quoc te, dac biet la: Nang ty le giu lai tir mot phan lqi nhuan hoat dong san xuat kinh nham chia se kho khan ve von va dam bao du von cho dau tu phat trien chuyen nganh dien Cho phep cdng ty duoc trich hon thang luong doi voi quy khen thudng va quy phuc lqi de phat huy tinh chu dong, sang tao hoat dong SXKD cua doanh nghiep Ngoai cdng ty duoc quyen chu dong trich lap quy dau tu phat trien tir phan lqi nhuan hoat dong kinh doanh cdng ich de tang cudng von cho dau tu phat trien kinh doanh giai doan 2011 - 2020 Kien nghi voi co’ quan thue Cho phep cdng ty ghi nhan doanh thu theo ty le toan thuc te cua chu dau tu vdi cdng ty thay vi ap dat thue suat thue gia tri gia tang 10% cho ho sa nghiem thu A - B dan den cdng ty phai nop thue vdi ty le vuqt qua cao so vdi toan thuc te Kien nghi vdi Tap doan Dien luc va EVN NPC 93 Mot la, cong ty can xay dung phuong an, md hinh to chuc mdi hoat dong theo mo hinh TNHH MTV, trinh Tap doan Dien luc phe duyet Trong dac biet chu den mdi lien ket giua cdng ty va cac don vi vien, va phan dinh hinh thuc sd huu cua cac dem vi vien viec huy dong vdn tu cac nha dau tu ben ngoai Hai la, cdng ty da duoc Tap doan Dien luc phe duyet de an chuyen doi tu Cdng ty Tu van Xay dung dien mien Bac sang Cdng ty TNHH mot vien, hoat dong theo md hinh TNHH MTV, cdng ty can trien khai xay dung Dieu le to chuc hoat dong, co che quan ly noi bo cua cdng ty nhu co che tai chinh, co che ve dau tu, bo may to chuc quan ly Song song vdi qua trinh tren la viec nhan sir chu chot cua cac don vi vien Ban hanh Quy che quyet toan tai chinh toan cdng ty, nham thong nhat cdng tac lap chung tir ke toan ban dau, md sd sach ke toan, cac tai khoan ke toan va lap bao cao tai chinh Ba la, xay dung ke hoach SXKD ngan han, trung han va dai han trinh chu sd huu phe duyet, tren co sd xay dung va thuc hien ke hoach SXKD hang nam duoc kip thdi, dap ung tinh hinh thuc te cua cdng ty giai doan mdi hien Bon la, thuc hien cd phan hoa mot sd don vi vien du dieu kien nham tan dung hieu qua vdn cua chu sd huu va toan xa hoi Xay dung phuong an lap cdng ty tai chinh de thu hut vdn va ngoai cdng ty, vdi chuc nang la trung gian tai chinh, la noi dieu hoa vdn cho cac don vi vien, trinh chu sd huu xem xet phe duyet Nam la, md rong hoat dong SXKD sang nhieu linh vuc, md rong thi trudng chu phat trien nganh dien, gop phan dua nganh dien tung budc phat trien sanh ngang cac nudc khu vuc va tren the gidi, phu hop vdi qua trinh hoi nhap kinh te quoc te hien Sau la, xay dung ke hoach dao tao doi ngu can bo lanh dao chu chot, dac biet la doi ngu can bo QLTC cd nang luc, trinh du dieu kien hoan tot moi cdng viec dupe giao, dap ung yeu cau mdi cdng ty chuyen sang hoat dong theo md hinh TNHH MTV 94 Co chi'nh sach thu hut nhan tai nham khuyen khich nhung ngudi gioi ve lam viec tai cdng ty Bay la, song song vdi viec thu hut von dau tu cdng tac thu hoi von, phai thu cua khach hang tai cdng ty d muc rat cao Can tap trung nguon nhan luc cho cdng tac thu hoi cdng no tranh tinh trang ton dong von d nhieu noi rai rac Trong cdng ty van di vay tin dung ngan hang de hoat dong thi von phan ldn von bi khach hang nam giu Dieu cung gay thiet hai ve tai chinh nen cdng ty can chu quan tam den thu hoi cdng no, quyet toan cac cong trinh hoan Tam la, EVN NPC can quan tam den tinh hinh thuc hien doanh thu cua cdng ty de giao ke hoach doanh thu, giao viec cho cdng ty TNHH MTV Tu van dien mien Bac de dam bao cdng an viec lam cung nhu tinh hinh thuc hien ke hoach cua cdng ty 95 KET LUAN QLTC la khau trung tam quan ly doanh nghiep Boi le suy den cung, quan ly doanh nghiep nham muc tieu dam bao cho hoat dong cua no co hieu qua kinh te Muon co hieu qua kinh te thi doanh thu phai ldn hon chi phi Do vay quan ly doanh thu, chi phi va lqi nhuan la khau cot yeu QLTC Den luqt no, muon co doanh thu ldn hon chi phi de co lqi nhuan, doanh nghiep phai chu dong xay dung ke hoach huy dong va su dung cac nguon luc dau vao, co nguon von; phai su dung co hieu qua cac nguon tai san cua doanh nghiep, phai kiem tra giam sat thudng xuyen va chat che su tuan thu chap hanh cac quy dinh tai chinh Noi cach khac, doanh nghiep phai co bien phap QLTC co hieu qua Doanh nghiep can giai quyet tot moi quan he giua Doanh nghiep vdi Nha nudc, Doanh nghiep vdi thi trudng Tai chinh va cac thi trudng khac, giai quyet moi quan he tai chinh noi bo Doanh nghiep Chinh vi the viec nghien cuu hoan thien QLTC cua doanh nghiep co y nghia quan Luan van Hoan thien QLTC tai Cong ty trach nhiem huu han mot vien tu van dien mien Bac da gop phan lam ro nhung van de ly luan co ban ve QLTC tai doanh nghiep dieu kien kinh te thi trudng; da chi cac noi dung va cac dieu kien dam bao QLTC cua doanh nghiep nham nang cao hieu qua SXKD, thuc hien su gan bo giua doanh nghiep vdi nha nudc, doanh nghiep vdi xa hoi va doanh nghiep vdi ngudi lao dong Tren co sd ly thuyet va kinh nghiem cua cong ty TNHH MTV Tu van dien mien Nam, cong ty co phan Xay lap dien I va cong ty TNHH MTV Thi nghiem dien mien Bac, luan van da phan tich thuc trang QLTC cua Cong ty trach nhiem huu han mot vien tu van dien mien Bac, chi nhung tuu viec to chuc xay dung va thuc hien ke hoach tai chinh, huy dong va quan ly su dung von, tai san, quan ly doanh thu, chi phi va phan phoi lqi nhuan cua Cong ty, kiem tra, giam sat chap hanh ky luat tai chinh Luan van cung da chi nguyen nhan cua nhung ton tai QLTC cua Cong ty hien nay, ke tu moi trudng hoat dong khach quan va chu quan cua Cong ty 96 Tren ca sa do, luan van da de xuat cac phuang hudng va cac giai phap hoan thien QLTC cua Cong ty trach nhiem huu han mot vien tu van dien mien Bac nhung nam tai Luan van cung cho rang, viec hoan thien QLTC cua Cong ty trach nhiem huu han mot vien tu van dien mien Bac chi thuc hien duac neu co su ung ho, doi mai dong bo tu phia Nha nudc, nhat la cac van ban phap quy, cac chinh sach tai chinh cua Nha nudc, cung nhu cong tac to chuc, quan ly chung cua Tap doan dien luc Viet Nam Dieu khong nhung co y nghia doi vdi Cong ty trach nhiem huu han mot vien tu van dien mien Bac ma co y nghia phuang phap luan doi vdi cac doanh nghiep nha nudc de tang cuong QLTC hien DANH MUC TAI LIEU THAM KHAO Nguyen Tan Binh, Phan tich quan tri tai chinh, Nha xuat ban Dai hoc Quoc gia TP H6 Chi Minh, nam 2002 Nguyen Tan Binh (2003), Phan tich hoat dong doanh nghiep, xuat ban Dai hoc Quoc gia, TP Ho Chi Minh GS.TS.Ngo The Chi, PGS.TS.Nguyen Trong Co (2008), Giao trinh phan tich tdi chinh doanh nghiep, Nha xuat ban Tai chinh Ha Noi Cac tai lieu cua Chuang trinh giang day kinh te Fulbright, mon Phan tich tai chinh Cac tai lieu bao cao cua cong ty cac nam 2009-2011 Cong ty TNHH MTV Tu van dien mien Bac Dieu le to chuc va hoat dong Cong ty TNHH MTV Tu van dien mien Bac, Cac quy che quan ly noi bo Cong ty TNHH MTV Tu van dien mien Nam, Dieu le to chuc va hoat dong Cong ty TNHH MTV Thi nghiem dien, Dieu le to chuc va hoat dong 10 PGS.TS.Nguyen Van Cong (2005), Chuyen khao ve Bao cao tdi chinh va lap, doc, kiem tra, phan tich bao cao tdi chinh, Nha xuat ban Tai chinh, Ha Noi 11 TS.Do Thi Ngoc Diep (2003), Ly thuyet tdi chinh, NXB Giao thong van tai, Ha Noi 12 PGS.TS.Doan Thi Thu Ha & PGS.TS.Nguyen Thi Ngoc Huyen, Giao trinh Khoa hoc quan ly, (dong chu bien), Nha xuat ban Khoa hoc va ky thuat - Ha Noi 2002 13 PGS.TS.Luu Thi Huang, Giao trinh Tdi chinh doanh nghiep, Nha xuat ban Th6ng ke-Ha Noi 2005 14 PGS.Nguyen Thanh Hoi (1999), Quan tri nhan su, NXB Thong ke, Ha Noi 15 Dinh The Hien, Quan tri tdi chinh cdng ty, Nha xuat ban Thong ke 16 TS.Nguyen Thanh Liem, Quan tri tdi chinh, Nha xuat ban Thong ke - Ha Noi 2007 17 TS.Nguyen Minh Kieu (2008), Tdi chinh doanh nghiep, Nha xuat ban Thong ke, Ha Noi 18 PGS.TS.Do Due Minh, bai giang: cor che tu chu tdi chinh ddi vai cac dan vi su nghiep, nam 2005 19 Tran Phuong Minh, Bao doanh nhan, cdng ty My huy dong von nhu the nao?, nam 2004 20 GVC Nguyen Thi My va TS.Phan Due Dung (2008), Phan tich hoat dong kinh doanh, NXB Thong ke, Ha Noi 21 Nghi dinh 12/2009/ND-CP cua chinh phu ve quan ly du an dau tu xay dung cong trinh 22 Nguyen Quang Thu, Quan tri tai chinh cdn ban, Nha xuat ban Thong ke 2005 23 Nguyen Hai San, Quan tri tai chinh doanh nghiep, Nha xuat ban Tai chinh 2005 24 PGS.TS.Nguyen Nang Phuc (2008), Giao trinh phan tich bao cao tdi chinh, Nha xuat ban Dai hoc Kinh te Quoc dan, Ha Noi 25 Quy che quan ly tai chinh cua Tap doan Dien luc 26 Quy che quan ly tai chinh cua Tong Cong ty Dien luc mien Bac 27 Quoc hoi khoa IX (2005), Luat doanh nghiep so 60/2005/QH11 28 Quy che quan ly tai chinh cua Tap doan Dien luc 29 Quy che quan ly tai chinh cua Cong ty TNHH MTV Thi nghiem dien mien Bac 30 Quy che quan ly tai chinh cua Cong ty TNHH MTV Tu van dien mien Nam 31 Bao doanh tri, cong tri thuc kinh te - quan tri, SANG TAO KIEN THUC md hinh cdng ty mai a Nhat, nam 2008