Phân tích lợi nhuận và phương hướng nâng cao lợi nhuận trong các doanh nghiệp bưu chính việt nam

TRUING DAI HOC KINH TE QUOC DAN Nguyen Thi Phuong Dung DAI HOC KTQD TRUNGTAM THQNN TN THUVIEN PHAN TICH LOI NHUAN VA PHUONG HUONG NANG • • CAO LOI NHUAN TRONG CAC DOANH NGHIEP • • • BUU CHINH VIET NAM Chuyen nganh: Ke toan, tai vu va Phan tich hoat dong kinh te LUAN VAN THAC SY KINH TE NGUCl HUONG DAN KHOA HOC: PGS.TS PHAM THI GAI DA I HOC KijQ^DT TRUNG TONG TN THUVIEN Ha Noi, Nam 2006 PHU LUC l.()l Md DAU CHUONG I: LY LUAN CHUNG VE L0I NHUAN VA PHAN TICH L0I NHUAN TRONG CAC DOANH NGHIEP 1.1 C0 Sd LY LUAN VE L0I NHUAN 1.1.1 Loi nhuan, ban chat va nguon goc hinh thank lai nhuan 1.1.2 Y nghia cua loi nhuan cltdoai nghiep 1.1.3 Phu0ng ' phap xac dinh lai nhuan va phan phoi lai nhuan cuc docnh nghiep 10 1.2 NOI DDUG CCA PHANTICH L0I NHUUN 18 Y nghic va noi dung cuc phan tich lai nhuan 18 1.2.2 Phan tich chung tinh hinh lai nhuan cuc docnh nghiep .19 1.2.3 Phan tich tong muc lai nhuan thu duac th hoat dong san xuat kinh docnh.20 1.2.4 Phan tich tong muc lai nhuan thu duac th hoat dong tai chinh 24 1.2.5 Phan tich tong muc lai nhuan thu duac th hoat dong khac 25 1.2.6 Phan tich cac chi tieu ty suat lai nhuan 25 1.2.7 Phan tich lai nhuan toong moi qucn he vCi khoi luqng va chi phi 26 1.3 phU0ng huong nhAm nang cao L0I nhuan cua cac doanh NGHIEP 30 1.3.1 Tang kkoi uu'ng san pphm hhng hoo vv dich vu thho nhh cau troog nuUc vv Quoc te dac toen c0 so nang cco chat luang san pham hang hoc, dich vu 310 1.3.2 Uua chan co c cu ssn pphrn kinn ddonn hnn y 30 1.3.3 Phuong huong lam thay doi gia ban san pham hang hoa va dich vu cua doanh nghiep 31 1.3.4 Ha gia san pham va cac chi phi khac nham nang cao loi nhuan 31 1.3.5 Cac giai phap lam giam chi phi ban hang 33 1.3.6 Cac giai phap lam giam chi phi quan ly doanh nghiep 33 CHUONG H THUC TRANG PHAN TICH LOI NHUAN CUA CAC DOANH NGHIEP BUU CHINH VIET NAM 34 2.1 TONG QUAN VE NGANH BUU CHINH VIET NAM 34 2.1.1 Dac diem hinh va phat trien cua nganh buu chinh Viet Nam 34 2.1.2 Dac diem to chuc hoat dong san xuat kinh doanh va quan ly cua cac doanh nghiep buu chinh Viet Nam 37 2.1.3 Co che tai chinh va cong tac quan ly ke toan 46 2.2 PHAN TICH LOI NHUAN CUA CAC DOANH NGHIEP BLUJ CHINH VIET NAM 49 2.2.1 Co cau loi nhuan cua cac doanh nghiep buu chinh 49 2.2.2 Phuong phap xac dinh loi nhuan tai cac doanh nghiep buu chinh 51 2.2.3 Co che phan phoi loi nhuan tai mot so doanh nghiep Buu chinh Viet Nam 55 2.2.4 Tinh hinh thuc hien chi tieu loi nhuan tai mot so doanh nghiep buu chinh hien 58 2.2.5 Cac nhan to anh huong den loi nhuan cua doanh nghiep buu chinh 65 2.3 DANH GIA THUC TRANG PHAN TICH LOI NHUAN TRONG CAC DOANH NGHIEP BUU CHINH VIET NAM - 69 2.3.1 Nhung cong da dat duoc 69 2.3.2 Nhung ton tai 70 2.4 NGUYEN NHAN CUA NHUNG HAN CHE TRONG VIEC PHAN TICH L0I NHUAN 72 2.4.1 Nguyen nhan khach quan 72 2.4.2 Nguyen nhan chu quan 73 CHU0NG III GIAI PHAP HOAN THIEN PHAN TICH L0I NHUAN VA PHUONG HUONG NANG CAO L0I NHUAN TRONG CAC DOANH NGHIEP BIT CHINH VIET NAM 76 3.1 QUY HOACH PHAT TRIEN CUA NGANH BUU CHINH VIET NAM DEN NAM 2010 76 3.1.1 Xu huong phat trien nganh buu chinh Viet Nam den nain 2010 76 3.1.2 Dinh huong va muc tieu phat trien nganh buu chinh Viet Nam den nam 2010 78 3.2 SU CAN THIET VA YEU CAU HOAN THIEN PHAN TICH LOI NHUAN 83 3.3 HOAN THIEN PHAN TICH L0I NHUAN 84 3.3.1 Hoan thien he thong thong tin 84 3.3.2 Hoan thien phan tich loi nhuan 86 3.4 PHUONG HU0NG NANG CAO LOI NHUAN TRONG CAC DOANH NGHIEP BUU CHINH VIET NAM 93 3.4.1 Phuong huong nang cao loi nhuan d goc vi mo 93 3.4.2 Phuong huong nang cao loi nhuan b goc cua doanh nghiep 96 KET LUAN / 107 TAI LIEU THAM KHAO PHU LUC DANH MUC SO DO BANG BIEU Sa 1.1 Sa phan phoi lai nhuan cua doanh nghiep Sa 2.1 So To chile cua VNPT linh vuc Buu chfnh So 2.2 So To chile cua doanh nghiep Buu chfnh Sa 2.3 Noi dung ke toan tai cac doanh nghiep Buu chfnh Bang 2.1 Mot so chi tieu co ban cua VNPT giai doan (2003 - 2005) Bang 2.2 Tinh hinh kinh doanh buu chfnh cua VNPT giai doan (2003 - 2005) Bang 2.3 Ty le % doanh thu theo dich vu buu chfnh cua VNPT giai doan (2003 - 2005) Bang 2.4 So sanh hoat dong kinh doanh cua Cong ty Buu chfnh Viettel Bang 2.5 Cac chi tieu ty suat lpi nhuan tai Cong ty Buu chfnh Viettel Bang 2.6 Khoi luong san pham buu chfnh th nam 2003 - 2005 Bang 2.7 So sanh gia cudc dich vu Chuydn phat nhanh nude Sa 3.1 Sa phan tfch Du Pont Sa 3.2 Lo trinh giam chi phi So 3.3 Xac dinh chi phi hoat dong can thiet phai cat giam , \ AZ AZ A TRUONG DAI HOC KINH TE QUOC DAN *** Nguyen Thi Phuung Dung phAn tich loi nhuan va phuong huOng nAng • • CAO LOI NHUAN TRONG CAC DOANH NGHIEP • • • BUU CHINH VIET NAM Chuyen nganh: Ke toan, tai vu va Phan tich hoat dong kinh te TOM TAT LUAN VAN THAC SI Ha Noi, Nam 2006 i LOI MO DAU Tinh cap thiet cua de tai Lai nhuan la moi quan tam hang dau cua cac doanh nghiep bdi vi lai nhuan la chi tieu tong hap nhat de danh gia hieu qua hoat dong san xuat kinh doanh cua doanh nghiep Vi vay, viec phan tich lai nhuan de danh gia hieu qua hoat dong san xuat kinh doanh, th tim cac phuong huong de nang cao lai nhuan la van de het suc quan va can thiet doi vdi cac doanh nghiep Buu chinh Nganh buu chinh nhung nam gan day co rat nhieu thay doi Su doi cua mot so doanh nghiep kinh doanh linh vuc buu chinh da lam tang tinh canh tranh giua cac doanh -nghiep, xoa bo tinh doc quyen Lam the nao de ton tai va hoat dong co hieu qua giai doan hoi nhap kinh te khu vuc va the gidi la mot van de rat buc xuc doi vdi cac doanh nghiep hoat dong linh vuc buu chinh Th yeu cau thuc te, de hoan thien phan tich lai nhuan va tim bien phap nang cao lai nhuan cua doanh nghiep, toi da manh dan chon de tai: “Phan tich loi nhuan va phuong huting'nang cao loi nhuan cac doanh nghiep Buu chinh Viet Nam” Muc dich nghien cuu cua de tai - Nghien cuu ly luan chung ve lai nhuan, phan tich lai nhuan cac doanh nghiep - Phan tich va danh gia thuc trang lai nhuan cua cac doanh nghiep buu chinh Viet Nam - _ De xuat mot so phuong huong nham nang cao lai nhuan cho cac doanh nghiep Buu chinh Viet Nam Doi tuang va pham vi nghien cuu - Doi tuang nghien cuu: nhung van de ly luan, thuc tidn lien quan lai nhuan, phan tich lai nhuan va phuong huong nang cao lai nhuan cac doanh nghiep Buu chinh - Pham vi nghien cuu: Luan van chi di sau nghien chu, de cap van de loi nhuan, phan tich lai nhuan va phuang huong nang cao loi nhuan cua cac doanh nghiep Buu chinh Viet Nam (Lay so lieu minh hoa la Tong Cong ty Buu chinh Vien thong Viet Nam, Cong ty Buu chinh Viettel) Phuang phap nghien cuu Phuang phap vat bien chhng, phuang phap vat lich su, ket hop ly luan ca ban cua khoa hoc kinh te voi cac quan diem cua Dang va Nha nu'dc thdi ky phat trien kinh te theo ca che thi trudng Luan van su dung cac phuang phap phan tich, tong hop, so sanh, doi chieu gifia ly luan va thuc tidn, tong hop va chi tiet nhSm muc dich phuc vu cong tac nghien cuu dat ket qua tot Nhung dong gop cua luan van - Ve mat ly luan: he thong hoa nhfing van de ly luan ve loi nhuan, phan tich loi nhuan cac doanh nghiep noi chung va doanh nghiep buu chinh noi rieng - Ve mat thuc tidn: Phan tich, danh gia thuc trang loi nhuan cac doanh nghiep Th de xuat mot so phuang huong nang cao loi nhuan doanh nghiep buu chinh Viet Nam Bo cuc cua luan van Ngoai phan mo dau, ket luan, cac phu luc, danh muc tai lieu tham khao, noi dung cua luan van duoc bo cuc nhu sau: Chuang I: Ly luan chung ve loi nhuan va phan tich loi nhuan cac doanh nghiep Chuang II: Thuc trang phan tich loi nhuan cua cac doanh nghiep buu chinh Viet Nam Chuang III: Giai phap hoan thien phan tich loi nhuan va phuang huong nang cao loi nhuan cac doanh nghiep buu chinh Viet Nam iii CHUONGI X ZX , ZX X /X Z ZX LY LU AN CHUNG VE LOI NHUAN VA PHAN TICH LOI NHUAN TRONG CAC DOANH NGHIEP CO Sd LY LUAN VE LOI NHUAN 1.1 1.1.1 Lgi nhuan, ban chat va nguon goc hinh igi nhuan 1.1.1.1 Lot nhuan De xac dinh nguon goc va ban chat cua igi nhuan, trudc het phai hieu dugc igi nhuan ia gi? Xet ve mat iugng thi tat ca cac dinh nghia deu thong nhat: Lgi nhuan ia thu nhap doi so voi chi phi bo Sau iuat thue thu nhap doanh nghiep dugc Quoc hoi ban hanh 22 thang nam 1997 thi igi nhuan doanh nghiep dugc xac dinh nhu sau: igi nhuan bang doanh thu trh di cac khoan chi phi hgp iy co iien quan den viec tao doanh thu 1.1.1.2 Ban chat va nguon goc hinh lot nhuan doanh nghiep a Quan diem cua caa nha tinh te hoc tit can: Hoc thuyetcya truang phai thuong cho rang“ Lgi nhuan ia iich vuc iuu thong, mua ban, trao doi sinh No ia ket qua cua viec mua it, ban nhieu, mua re, ban dat ma co”(9) Hoc thuyet cua truong phai nong cho rang “san pham thuan ia so chenh iech giua tong san pham va chi phi san xuat No ia so doi ngoai chi phi san xuat No dugc tao iinh vuc san xuat nong nghiep San pham thuan ia thu nhap cua nha tu ban goi ia igi nhuan” (17) b Quan diem cua Chc-Mhc C.Mac viet: “Gia tri thang du dugc quan niem ia de cua toan bo tu ban ung nhu vay, mang hinh thai bien tudng cua igi nhuan”(7) Nguon goc cua igi nhuan cung ia nguon goc cua gia tri thang du Do ia iao dong thang du 1.1.2.Y nghia c ua loi nhuan d oanh nghiep * Doi voi doanh nghiep: Thu nhat, loi nUuan dong mot vci tro Uet suc qucn trong su ton tai va pUat trien cuc docnU ngUiep Thu hai, loi nUuan la cUi tieu tdng Uop Thu ba, loi nUuan la nguon tai cUinU qucn de tai san xuat gian don va tai san xuat mo rong, bu dap rui ro kinU docnU * Doi voi cac nha dau tu: Doi vdi docnU ngUiep viec Uuy dong cac nguon von tU nUa dau tu Uoac Uuy dong nguon von nUan rOi tu1 ngu'di dan la dieu vo cung qucn * Doi voi toan bo nen kinh te:Loi nUuan cuc docnU ngUiep la nguon tUu qucn cuc ngan sacU nUa nudc va la co so de tang tUu nUap quoc dan o mOi nudc 1.1.3.Phuong p hap xac d inn lol n huan va p han p hoi lcri n huan n ua d oanh UghiUp 1.1.3.1 Phuunn phap xac dinnioi nhuuin cua doonh nghiep Loi nUuan cuc docnU ngUiep co duoc: Loi nUuan trudc = Uoat dong san xuat tUue kinU docnU Loi nUuan scu tUue Loi nUuan tU Loi nUuan tu Loi nUuan tU + Uoat dong tai cUmU + Uoat dong bat tUubng = Loi nUuan trudc tUue - tUue tUu nUap docnU ngUiep 1.1.3.2 Phhnpphn loi nhudn troondoonli nnhiep a Ccc nguyen tac phnn phoi loi nhunn doanh nghipp Ket Uop Uai Uoa giuc loi fcU cuc docnU ngUiep vdi loi fcU cuc toan xa Uoi; Ket Uop giuc loi fcU trudc mat va loi fcU lau dai cuc docnU ngUiep; Dam bao qua trinU Uoat dong kinU docnU nUip nUang lien tuc va lau dai; Dam bao loi fcU cuc nUung ngubi so Uuu b Phnn phoi lii nhunn doanh nghipp Loi nUuan docnU ngUiep co duoc scu kUi nop tUue tUu nUap docnU ngUiep pUan pUoi nUu scu: Nop tien tUu ve su dung von ngan sacU (neu co) Tra cac kUoan bi pUat, cUi pUf kUong Uop ly ma kUong duoc tfnU vao cUi pUf kUi xac dinU tUu nUap cUiu tUue pUai nop Cac kUoan lO kUong duoc tru 105 hien td't cOng tac nang cao cha't lugng doi ngu lao dong, doi hoi cac doanh nghiep can thuc hien mdt so giai phap sau: a Chu ddu tu vao ngudi, dac biet quan tam den cong tac tuyen dung, dao tao va tai dao tao Viec dao tao va nang cao trinh can dugc thuc hien doi vdi moi doi tugng Trong mdi loai hinh lao dong vdi chuc nang khac se co cac khoa hoc khac Tuy nhien de nang cao chat lugng lao dong co hieu qua cao trudc het can thiet phai danh gia chinh xac doi ngu lao dong ve cac mat trinh do, nang luc, co cau Viec danh gia can dugc dua tren co sd tieu chuan chuc danh cu the va linh hoat theo ke hoach, quy hoach va yeu c£u cua san xua't chU khOng chi don thuan dua tren hinh thuc xet ve tu tudng, lap trudng va pham cha't dao due hay tieu chuan ca'p bac + Tap trung dao tao doi ngu can bo co kha nang khai thac va quan ly thiet bi hien dai + Thuc hien dinh muc lao dong khoa hoc de giao tien luong khoan tren co sd hoan ke hoach san ludng cung nhu dam bao cac chi tieu cha't lugng + Su dung cac bien phap khuyO'n khich kinh te doi vdi ngudi lao dong de nang cao nang sua't lao dong va gdn viec nang cao cha't lugng san pham vdi quyen lgi cua ho Xay dung cac quy che' dai ngo phu hgp vdi dac thu tdng cong viec de thu hut luc lugng lao dong nha't la do'i vdi nhung lao dong co trinh cao b Nang cao tinh tu giac va tinh thdn lam chu cho doi ngu lao dong Viec nang cao tinh tu giac va tinh than lam chu cho doi ngu lao dong la ra't quan khai thac buu chinh phai thuc hien thu cong nhieu Can co cOng tac kiem tra viec thuc hien ky luat lao dong va co nhung che tai ro rang khen thudng ky luat lao dong de khuyen khich tinh than tu giac cua ngudi lao dong Su dung cac phuong phap tinh toan nhu cau lao dong khai thac dua tren khoi lugng buu gui va dinh muc khai thac Viec tinh toan nhu cau lao dong can thiet cho tdng giai doan se giup doanh nghiep su dung nguon lao dong co hieu qua va khoa hoc 106 Z v c Ap dung cac hinh thftc phan cdng vd dieu phoi lao dong khoa hoc Su phan cong lao dong can dam bao tfnh cong bang, dam bao site khde cho ngudi lao dong tao didu kien cho ho hoc tap va nang cao trinh Su phan cong lao dong phai dam bao tfnh hop ly va khoa hoc phu thuoc vao trinh do, sue khde, gidi tfnh, kha nang sd trudng cua tiing ngudi Cong tac dieu phoi lao dong la mdt cdng doan quan ddi vdi doanh nghiep buu chinh Tuy theo su giao ddng cua thdi gian, cudng dd tai dd dua cac phuong an su dung lao dong co hieu qua tranh su lang phi, dam bao su tdi uu didu phoi lao dong 107 KET LUAN Lgi nhuan la muc tieu hang dau doi vdi bat ky doanh nghiep nao thuc hien hoat dong kinh doanh Ddi vdi thi trudng buu chinh thuc hien chinh sach md cua, xoa bd chd doc quyen thi su canh tranh cang manh me De dat duoc muc tieu hang ddu ddi hoi cac doanh nghiep phai quan tam nhieu hon den cong tac phan tich loi nhuan va dua cac bidn phap nham nang cao loi nhuan cua doanh nghiep Trong hoat dong kinh doanh, cong tac phan tich lqi nhuan khong chi cung cdp cho doanh nghiep nhung thong tin can thiet dd xem xet, danh gia hieu qua sit dung cac yeu td san xuat ky kinh doanh dieu dd se giup cac nha kinh te xac dinh duoc nhung nhan td anh hudng, nguydn nhan chu ydu la tang, giam loi nhuan, ma cung cap nhung thong tin quan lam co sd hoach dinh cac chien luge kinh doanh va phat tridn Do dd, luan van dat van de nghien cuu ap dung va hoan thien phan tich lgi nhuan cac doanh nghidp buu chinh Vidt Nam Tren co sd van dung cac phuong phap nghidn cuu phan tich, tdng hgp, lam ro thdm mot sd van de ly luan ve cac doanh nghidp buu chinh, khao sat th thuc te thuc hien va van dung cac vdn de ly luan nham dua phuong hudng giai quyet nhung vdn dd thuc tidn dat Th dd, ludn van da trinh bay mot sd giai phap nhdm hoan thien phan tich lgi nhuan va phuong hudng nang cao lgi nhuan cac doanh nghidp buu chinh tai Viet Nam Luan van da dat dugc mot sd ket qua cu thd sau: Luan van da nghidn cuu, khao sat thuc trang phan tich lgi nhuan tai mot sd doanh nghidp buu chinh Nha nudc lam chu va quan ly, nghidn cuu thuc te tai Tdng Cdng ty Buu chinh Vidn Thdng Viet Nam va Cdng ty Buu chinh Quan doi Luan van da neu nen nhung ton tai hoat dong phan tich lgi nhuan tai cac doanh nghidp buu chinh Viet Nam, lam can cii cho nhung kien nghi giai phap nham 108 hoan thien hoat dong phan tfch loi nhuan va lam co so de dua phuong hudng nang cao lpi nhuan cac doanh nghiep buu chinh tai Viet Nam Luan van da dua mot sd giai phap nham hoan thien hoat dong phan tich lpi nhuan tai cac doanh nghiep Th de xuat mot sd phuong hudng cu the nham nang cao lpi nhuan cac doanh nghiep buu chinh Viet Nam va dac biet cac doanh nghiep Nha nudc la ngudi chu sd huu hay cd cd phan ldn nhat Mac du cd nhieu cd gang, song vdi trinh do, kinh nghiem va dieu kien nghien cuu cua ban than nhieu han che, nen qua trinh thuc hien luan van chac chan khdng tranh khdi nhung khiem khuyet nhat dinh Tac gia rat mong dupc su gop y, chi dan cua cac thay co va cac ca nhan quan tam den vdn de dd cd the hoan thien noi dung nghien cuu TAI LIEU THAM KHAO TS Nguyen Hoai Anh va CN Ao Thu Hoai (2002), Quan ly Buu chinh ly thuyet vd ting dung, Nxb Buu dien, Ha Noi Duong Thuy Ban, Quach Truyen Chuong (2004), Phuang phap quan ly hieu qua hoat dong tdi chinh, Nxb Lao dong - Xa hoi, Ha Noi Nguyen Ta'n Binh (2004), Phan tich hoat dong doanh nghiep, Nxb Thdng Ke, TP.H6 Chi Minh BO Buu chfnh Vidn thong (2005), Chien luac phat trien Buu chinh - Vidn thdng Viet Nam den nam 2010 vd dinh hudng den nam 2020, Ha Noi Bo Buu chfnh Vien Thong (2005), He thong cac vdn ban quy pham phap luat ve Buu chinh, Vidn thdng vd Cdng nghe thdng tin, Nxb Buu dien, Ha Noi C.Mac va Anghen (1992), Tuyen tap Tap III, NXB Str That, Ha Noi C.Mac (1962), Tu ban quydn tap 1, NXB Su that, Ha Noi Cue Tai chfnh, Bo Qudc Phong (2005), Che bao cao tdi chinh dp dung cho cac doanh nghiep Quan doi, Ha Noi David Begg, Stanley Fiscger va Rudiger Dombusch (1995), Kinh tehoc tap 2, NXB Giao due, Ha Noi 10 TS Pham Van Duqc (2000), Ke toan quan tri vd phan tich kinh doanh, Nxb Thdng Ke, TP Ho Chi Minh 11 Duong Huu Hanh (2004), Quan tri doanh nghiep, Nxb Thdng ke, Ha Noi 12 GS-TS Bui Xuan Phong (2001), Quan tri kinh doanh Buu chinh Vidn thdng, Nxb Buu dien, Ha Noi 13 TS NguyOn Nang Phuc (2003), Phan tich kinh te doanh nghiep, Nxb Tai chfnh, Ha Noi 14 PGS.TS NguyOn Minh Phuong (2004), Giao trinh Ke toan quan tri, Nxb Tai chfnh, Ha Noi 15 Paul A.Samuelson, Kinh tehoc tap 1, NXB Giao due, Trucng dai hoc Kinh te quoc dan 16 Quoc hdi CHXHCN Viet Nam (2002), Phap lenh Bull chinh Vien thdng, Nxb Buu dien, Ha Noi 17 Dai hoc Tai chfnh (1987), Tit dien Kinh te chinh tri, NXB Su That, Ha Noi 18 Vien Kinh te Buu dien (2001), Xu hitting doi mtii Bitu chinh, Nxb Buu dien, Ha Noi 19 Vien Han Lam KH Lien Xo (1989), Sach giao khoa Kinh te Chinh tri, NXB Su That, Ha Noi Phu luc 01 THI PHAN DICH VU BUU CHINH GIAI DOAN (2002 - 2005) THI PHAN CUA BUU CHINH VIETTEL NAM 2004 THI PHAN CUA BUU CHINH VIETTEL NAM 2005 Viettel: 2.3% 76.40 Phu luc 02 tong cong ty buu chinh viEn thong viet nam don VI BAO CAO: TONG CONG TY BC-VT VIET NAM DON VI NHAN: TONG CONG TY BC-VT VIET NAM GIA THANH SAN XUAT' SAN PHAM TCf 01/01/2004 den31/12/2004 Phat sinh ky Ten chi tieu TT Ma so Chi phi buu chinh vien thong Tong cong Chi phi chung 01 168,635,286,000 1,840,843,761 170,476,129,761 Tien lUUng 01.01 161,537,790,000 1,763,366,626 163,301,156,626 - BHXH, BHYT, KPCD 01.02 7,097,496,000 77,477,135 7,174,973,135 Chi phi vat lieu 02 78,419,269,320 856,034,330 79,275,303,650 - VL dung cho SXSP, khai thac NV 02.01 55,298,271,360 603,642,690 55,901,914,050 - Vat lleu dung cho su’a chua tai san 02.02 6,261,836,940 68,354,977 6,330,191,917 - Nhien lieu(xang xe) + Phu cap xang xe 02.03 16,859,161,020 184,036,663 17,043,197,683 Chi phi dung cu san xuat 03 49,784,892,360 543,457,970 50,328,350,330 Chi phi khau hao TSCD 04 344,431,899,360 3,759,860,720 348,191,760,080 Chi phi dich vu mua ngoai 07 72,456,199,920 790,940,747 73,247,140,667 - Su’a chua TSCD thue ngoai 07.01 19,435,127,340 212,156,225 19,647,283,565 - Dien, nudc mua ngoai 07.02 21,913,021,800 239,205,237 22,152,227,037 - Van chuyen, boc dd thue 07.03 8,504,008,440 92,830,795 8,596,839,235 Chi phi nhan cong - Ghi chu - Dich vu thue ngoai khac 07.08 22,604,042,340 246,748,490 22,850,790,830 Chi phi bang tien khac 08 245,625,356,780 1,305,846,064 246,931,202,844 - Bao ho lao dong, dong phuc 08.01 14,948,440,200 163,179,000 15,111,619,200 - Tuyen truyen, quang cao 08.02 22,305,150,000 243,485,745 22,548,635,745 - Khanh tiet, giao dich doi ngoai 08.03 2,546,470,500 27,797,583 2,574,268,083 - Chi phi su’a chua tai san 08.05 1,770,480,000 19,326,778 1,789,806,778 - Trich trudc chi su’a chua tai san 08.06 125,948,926,700 125,948,926,700 - Chi bang tien khac 08.08 78,105,889,380 852,056,958 78,957,946,338 Cong 09 959,352,903,740 9,096,983,592 968,449,887,332 Phan bo chi phi san xuat chung 10 9,096,983,592 9,096,983,592 Tong Cong 11 968,449,887,332 0 12 27,416,366,633 299,708,384 27,716,075,017 10 Trong do: Chi phi su’a chua tai san NGUOI LAP BIEU KE TOAN TRUING GIAM DOC tong cong ty buu chinh viAn thong viet nam Phu luc 03 DON VI BAO CAO: TONG CONG TY BC-VT VIET NAM DON VI NHAN: TONG CONG TY BC-VT VIET NAM GIA THANH SAN XUAT SAN PHAM TCf 01/01/2005 den31/12/2005 Phat sinh ky TT Ten chi tieu Chi phi nhan cong - Ma so Chi phi buu chinh vien thdng Tong cong Chi phi chung 01 190,557,873,180 2,047,638,079 192,605,511,259 Tien luung 01.01 182,537,702,700 1,960,863,688 184,498,566,388 - BHXH, BHYT, KPCD 01.02 8,020,170,480 86,774,391 8,106,944,871 Chi phi vat lieu 02 95,880,578,464 939,545,054 96,820,123,518 - VL dung cho SXSP, khai thac NV 02.01 69,122,839,200 657,970,532 69,780,809,732 - Vat lieu dung cho su’a chua tai san 02.02 7,201,112,481 71,772,726 7,272,885,207 - Nhien lleu(xang xe) + Phu cap xang xe 02.03 19,556,626,783 209,801,796 19,766,428,579 Chi phi dung cu san xuat 03 54,265,532,672 581,500,028 54,847,032,700 Chi phi khau hao TSCD 04 371,986,451,309 4,248,642,614 376,235,093,922 Chi phi dich vu mua ngoai 07 78,761,356,193 825,082,677 79,586,438,870 - Su’a chua TSCD thue ngoai 07.01 21,378,640,074 205,791,538 21,584,431,612 - Dien, nudc mua ngoai 07.02 24,542,584,416 265,517,813 24,808,102,229 - Van chuyen, boc dd thue 07.03 11,140,251,056 94,687,411 11,234,938,467 - Dich vu thue ngoai khac 07.08 21,699,880,646 259,085,915 21,958,966,561 Ghi chu Phat sinh ky TT Ten chi tieu Chi phi bang tien khac - Bao ho lao dong, dong phuc - Ma so 08 Chi phi buu chinh vien thdng Ghi chu Tong cdng Chi phi chung 272,377,915,528 1,458,844,768 273,836,760,297 08.01 16,742,253,024 187,655,850 16,929,908,874 Tuyen truyen, quang cao 08.02 30,111,952,500 275,138,892 30,387,091,392 - Khanh tiet, giao dich doi ngoai 08.03 2,648,329,320 31,133,293 2,679,462,613 - Chi phi su’a chCfa tai san 08.05 1,968,773,760 19,133,510 1,987,907,270 - Trich trifdc chi su’a chira tai san 08.06 143,581,776,438 143,581,776,438 - Chi bang tien khac 08.08 77,324,830,486 945,783,223 78,270,613,710 Cong 09 1,063,829,707,346 10,101,253,220 1,073,930,960,566 Phan bo chi phi san xuat chung 10 10,101,253,220 10,101,253,220 Tong Cong 11 1,073,930,960,566 0 12 27,142,202,967 302,705,468 27,444,908,435 10 Trong do: Chi phi su’a chira tai san NGUCJI LAP BIEU KE TOAN TRUdNG GIAM DOC Phuluc 04 TONG CONG TY VIEN THONG QUAN DOI CONG TY BUU CHINH VIETTEL BAO CAO SAN LUONG VA DOANH THU BUU CHINH NAM 2004 Don vi tinh doanh thu: dong TT Ten chi tieu DVT S.ludng DO ANH THU DICH VU BUU CH INH VA GIA TRI GIA TANG There hien nam 2004 SanIddng Doanh thu Doanh so 31,464,720 DICH VU BUU CHINH (A+B) A Dich vu chuyen phat nhanh Ty trong(%) SL DT 54,987,400,000 31,464,720 54,987,400,000 100.00 100.00 3,261,739 45,933,515,367 10.37 83.53 1.1 Qua mang BC cdng cong Cai 955,448 3,867,601,994 3.04 7.03 a Th ir thudng b Bull pham ghi so nudc ngoai c Buu pham ghi so nude d Bull pham CPN nudc Cai 746,780 745,286,904 2.37 1.36 Cai 7,036 121,442,703 0.02 0.22 Cai 108,565 647,049,814 0.35 1.18 Cai 84,895 1,376,479,550 0.27 2.50 e Buu pham CPN nude ngoai f Bull kien thudng nudc Cai 3,497 712,025,527 0.01 1.29 Cai 3,833 193,380,100 0.01 0.35 g Cudc xuat trinh Hai quan h Buu chinh uy thac nudc Cai 0 - - bdc 842 71,937,397 i bdc 0 Bull chfnh uy thac ngoai nudc 0.00 - 0.13 - 1.2 VTP a Bull pham CPN nudc b Buu kien thudng nudc dong 2,295,592 37,715,716,194 7.30 68.59 Cai 1,857,826 29,214,593,764 5.90 53.13 Cai 70,807 3,198,292,733 0.23 5.82 c Bull kien uy thac nude d Bull pham ghi sd nudc e Phat cai 14,389 1,938,587,812 0.05 3.53 cai 284,107 1,946,130,956 0.90 3.54 cai 68,463 1,418,110,929 0.22 2.58 10,698 4,350,197,179 0.03 7.91 10,698 4,350,197,179 0.03 7.91 1.3 Dai ly nudc ngoai BP CPN dai ly nudc ngoai B Phat hanh bao chi Bao chi trung Udng cai Td, cuon 28,202,981 49,985,463,895 9,053,884,633 89.63 16.47 Td, cuon 9,997,093 18,494,621,641 3,349,375,979 31.77 6.09 Bao chi dia phuong Td, cuon Bao chi khac(ngoai danh muc) Td, cuon Bao chi lay td toa soan Td, cuon Dai ly bao chi Td, cuon 1,190,130 1,499,563,917 271,571,025 3.78 0.49 1,912,012 3,498,982,473 633,665,726 6.08 1.15 14,113,543 23,993,022,670 4,346,653,527 44.86 7.90 990,203 2,499,273,195 452,618,376 3.15 0.82 II DICH VU KHAC Dich vu khac Dich vu Vien Thdng - - - - - - * NGUCJI LAP KE TOAN TRUING GIAM DOC CONG TY TONG CONG TY VIEN THONG QUAN DOI Phu luc 05 CONG TY BUU CHINH VIETTEL BAO CAO SAN LUONG VA DOANH THU BUU CHINH NAM 2005 Dan vi tinh doanh thu: dong TT Ten chi tieu DVT S.luong DOANH THU DICH VU BIT CHINH VA GIA TRI GIA TANG Dich vu chuyen phat nhanh 1.1 Qua mang BC cdng cong a Doanh so S.luong 36,245,893 Ty trong(%) Doanh thu SL DT 79,670,708,535 36,245,893 DICH VU BUU CHINH (A+B) A Thuc hien nam 2005 76,007,821,535 100.00 95.40 4,069,821 65,200,000,000 11.23 81.84 Cai 825,840 3,260,000,000 2.28 4.09 Thu thudng Cai 638,557 619,400,000 1.76 0.78 b Buu pham ghi so nudc ngoai Cai 3,556 97,800,000 0.01 0.12 c Buu pham ghi so nude Cai 100,764 554,200,000 0.28 0.70 d Buu pham CPN nudc Cai 75,716 1,173,600,000 0.21 1.47 e Buu pha’m CPN nude ngoai Cai 3,088 586,800,000 0.01 0.74 f Buu kien thudng nudc Cai 3,396 163,000,000 0.01 0.20 g Cudc xuat trinh Hai quan Cai 0 - - h Buu chinh uy thac nudc bdc 763 0.00 0.08 i Buu chinh uy thac ngoai nudc bdc 0 - - ddng 3,223,858 53,790,000,000 8.89 67.52 42,924,420,000 7.18 53.88 4,841,100,000 0.31 6.08 3,227,400,000 0.07 4.05 2,689,500,000 1.33 3.38 107,580,000 0.01 0.14 8,150,000,000 0.06 10.23 8,150,000,000 0.06 10.23 10,807,821,535 88.77 13.57 1,333,574,267 13.91 1.67 12,639,016 1.30 0.02 129,254,938 2.77 0.16 9,251,288,753 70.20 11.61 81,064,561 0.59 0.10 1.2 VTP a Buu pham CPN nudc Cai 2,601,480 b Buu kien thudng nudc Cai 113,908 c Buu kien uy thac nudc cai 25,214 d Buu pham ghi so' nudc cai 480,268 e Phat cai 2,988 1.3 Dai ly nudc ngoai BP CPN dai ty nudc ngoai B 65,200,000 20,123 cai 20,123 Phat hanh bao chi Td, cuon 32,176,071 60,043,452,972 Bao chi trung ucfng Td, cuon 5,043,585 7,408,745,930 Bao chi dia phuong Td, cuon 471,043 70,216,754 Bao chi khac(ngoai danh muc) Td, cuon 1,002,909 718,082,990 Bao chi lay td toa soan Td, cuon 25,445,499 51,396,048,626 Dai ty bao chi Td, cuon 213,036 450,358,672 II DICH VU KHAC 7,485,740,000 3,662,887,000 - Dich vu khac Dich vu Vien Thdng NGlTOl LAP 4.60 7,485,740,000 KE TOAN TRUdNG 3,662,887,000 GIAM DOC CONG TY 4.60 Phuluc 06 TONG CONG TY VIEN THONG QUAN DOI CONG TY BUU CHINH VIETTEL BAO CAO CHI PHI THUC HIEN HOAT DONG KINH DOANH NAM 2004 Dan vi tinh:dong Nam 2004 TT 1 a b III 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Ten chi tieu Tong Chi phi Chi phi nhan cong true tiep Tien lifting danh sach Tien lifting BHXH, BHYT, KPCD Tien luong thue ngoai Chi phi san xuat chung Tien lifting bo phan quan ty BHXH, BHYT, KPCD Khau hao TSCD Sua chua TSCD Bao ho lao dong Dao tao Nghien cdu khoa hoc, doi mdi cdng nghe, che thifsan pham, cai tien quan ty Phong chong, khac phuc va giam nhe thien tai Chi hoi nghi, doi ngoai, Quang cao, khuyen mai Chi tiep khach Vat lieu nghiep vu Nhien Iieu(x3ng xe) + Phu cap x3ng xe Dien, nucic Dien thoai Dung cu SX, dung vdn phong Van chuyen , Cdng tac phi, tien tau xe Chi tra hang Chuyen phat VNPT, DHL, FEDEX Chi tra % khach hang phat hanh bao Thudng ndng suat lao dong, sang kien ky thuat Tra lai vay An giua ca Chi phi thue nha, mdt bang Cac khoan phi va le phi Chi phi lao dong nuf Thue kenh Bao hiem tai san Mua bao hiem tai nan Chi phi in danh muc PHB Trich du phong trd cap mat viec Chi phi khac NGlOl LAP BIEU Dich vu PHB Dich vu CPN Ty (%j Nam 2004 42,958,834,138 8,057,957,315 51,016,791,453 9,276,031,801 665,335,781 9,941,367,582 9,276,031,801 665,335,781 9,941,367,582 8,886,008,456 635,054,928 9,521,063,384 390,023,345 30,280,853 420,304,198 0 33,682,802,337 7,392,621,534 41,075,423,871 1,366,603,859 256,083,774 1,622,687,633 45,992,904 11,498,226 57,491,130 303,679,446 75,919,862 379,599,308 251,253,375 43,922,619 295,175,994 330,754,500 36,750,500 367,505,000 0 100.30 19.49 19.49 18.66 0.82 0.00 80.51 3.18 0.11 0.74 0.58 0.72 0.00 0 0.00 0 0.00 250,401,305 146,693,759 397,095,064 0.78 372,509,330 62,722,796 435,232,126 2,938,789,966 2,536,254 2,941,326,220 3,585,802,211 365,434,708 3,951,236,919 265,173,436 54,190,208 319,363,644 731,070,115 102,294,726 833,364,841 1,084,276,100 89,596,194 1,173,872,294 13,238,854,371 1,890,974,429 15,129,828,800 333,641,876 84,149,246 417,791,122 0.85 5.77 7.74 0.63 1.63 2.30 29.66 0.82 7,845,585,235 7,845,585,235 15.38 3,998,837,112 0 3,998,837,112 7.84 0.00 0 216,723,273 0 0 37,464,000 62,053,394 593,190,762 0.00 0.00 0.42 0.00 0.00 0.00 0.00 0.07 0.12 0.00 1.16 0 189,990,546 0 26,732,727 0 34,552,000 0 513,871,762 0 2,912,000 62,053,394 79,319,000 KE TOAN TRUONG GIAM DOC CONG TY Phu luc 07 TONG CONG TY VHEN THONG QUAN DOI CONG TY BUU CHINH VIETTEL BAO CAO CHI PHI THUC HIEN HOAT DONG KINH DOANH NAM 2005 Don vi tinh:dong Thuc hien nam 2005 TT 1 a b Ten ch? tieu Vidn thdng PHB CPN Ty (%’) Tong cdng 73,314,160,202 17.6% 1,485,537,433 12,917,716,807 17.6% 11,432,179,374 1,485,537,433 12,917,716,807 17.6% 10,780,283,620 1,400,827,815 12,181,111,435 16.6% BHXH, BHYT, KPCD 651,895,754 84,709,618 736,605,372 1.0% Tien luong thue ngoai 0 0.0% 48,959,040,483 8,178,015,912 3,259,387,000 60,396,443,395 82.4% 2,304,325,626 234,338,199 65,093,944 2,603,757,770 3.6% 5,864,610 195,487,000 0.3% Tong Chi phi 60,391,219,857 9,663,553,345 Chi phi nhan cdng true tiep 11,432,179,374 Tien luong danh sach Tien luong 3,259,387,000 II Chi phi san xuat chung Tien luong bo phan quan ty BHXH, BHYT, KPCD 173,005,995 16,616,395 Kha'u hao TSCD 639,976,882 83,160,838 723,137,720 1.0% Sua chCra TSCD 278,872,542 36,237,675 315,110,217 0.4% Bao ho lao dong 176,203,500 22,896,500 199,100,000 0.3% Dao tao 78,374,636 10,184,275 88,558,911 0.1% Nghidn cuu khoa hoc, doi mdi cong nghe, che thu" san pham, cai tien quan ty 10,620,000 1,380,000 12,000,000 0.0% Phong chong, kh^c phuc va giam nhe thien tai 0 Chi hoi nghi, ddi ngoai, Quang cao, khuyen mai 847,577,208 110,137,151 957,714,359 1.3% 10 Chi tiep khach 289,746,133 37,650,628 327,396,761 0.4% 11 Vat lieu nghiep vu 2,795,882,434 349,092,182 3,144,974,616 4.3% 12 Nhien Ii6u(x3ng xe) + Phu cap xang xe 4,066,506,940 528,416,156 4,594,923,096 6.3% 13 Dien, nudc 78,775,108 10,236,314 89,011,422 0.1% 14 Dien thoai 686,159,490 89,161,968 775,321,458 1.1% 15 Dung cu SX, dung van phong 675,195,212 87,737,231 762,932,442 1.0% 16 Van chuyen 25,308,751,433 1,486,398,461 26,795,149,894 36.5% 17 Cdng tac phi, tien tau xe 176,225,947 22,899,417 199,125,364 0.3% 18 Chi tra hang Chuyen phat VNPT, DHL, FEDEX 9,813,825,785 13.4% 19 Chi tra % khach hang phat hanh bao 4,841,410,155 6.6% 20 Chiet khau khach hang Vien thdng 21 Thirdng n9ng suat lao dong, sang kien ky thuat 22 0.0% 9,813,825,785 4,841,410,155 2,530,309,600 2,530,309,600 5,000,000 0.0% 4,425,000 575,000 Tra lai vay 0 0.0% 23 An giua ca 0 0.0% 24 Chi phi thue nha, mat bang 150,739,637 19,587,636 25 • Cac khoan phi va le phi 0 0.0% 26 Chi phi lao dong nir 0 0.0% 27 Thue kenh 0 0.0% 28 Bao hiem tdi san 0 0.0% 29 Mua bao hiem tai nan 26,009,088 3,379,712 29,388,800 0.0% 30 Chi phi in danh muc PHB 57,035,887 57,035,887 0.1% 31 Trich du phong trd cap mdt vide 0 0.0% 32 Chi phi khac 377,841,887 129,484,133 1,165,444,866 NGU'dl LAP BlUlJ KE TOAN TRUONG 170,327,273 658,118,846 GIAM DOC CONG TY 0.2% 1.6%