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TRUING Dftl HOC VO TRUING TOflN KHOA KINH TE KHOA LUAN TOT NGHIEP PHAN TICH CAC NHAN TO ANH HlTOOVG LOI NHUAN HOAT DONG KINH DOANH • • • • CUA CONG TY TNHH HAI SON GIAIDOAN 2009 -2011 TRAN THANH NHirCJNG CHUYEN NGANH: KE TOAN Giang vien humig dan: Th.S TRAN TRONG TIN Hau Giang, thdng nam 2012 Phcin tick cdc nhdn Id dnh huang lai nhudn HDKD cua Cong ty TNHH Hai San LO»I CAM TA Truac tien, em xin gui lai cam an quy thay co Khoa Kinh te trirang Dai hoc Vo Trirang Toan da tao dieu kien cho em co ca hoi de the hien ban than thirc hien viet khoa luan tot nghiep Em xin chan cam an Thac sT Tran Trong Tin da tan tinh huang dan, gop y suot qua trinh thirc hien de tai khoa luan tot nghiep cua em Em cung xin gui lai cam an den ban lanh dao cua cong ty TNHH Hai San da cho phep em sir dung tai lieu cua cong ty de lam de tai khoa luan Dong thai cung xin gui lai cam an den cac anh chj phong Ke toan da nhiet tinh ho trg, cung cap nhung tai lieu can thiet giup em thuc hien va hoan bai luan Do nang lire va kinh nghiem thuc te han che nen de tai cua em cung khong tranh khoi nhirng sai sot Chinh vi vay, em rat mong nhan dugc nhung lai dong gop va chi bao chan tinh cua giao vien huang dan, cac thay co Khoa Kinh te va Hoi dong khoa hoc de em co the hoan thien nang lire ban than Em tran cam an! Ngdy 25 thdng 07 nam 2012 Tac gia Tran Thanh Nhuong GVHD: Th.S Tran Trong Tin i SVTH: Tran Thanh Nhirang Phdn tich cdc nhdn to dnh huang lai nhudn HDKD cua Cong ty TNHH Hai San LOI CAM DOAN Em xin cam doan day la de tai nghien cuu chinh ban than em thuc hien duai sir huang dan cua Thac ST Tran Trong Tin Noi dung nghien cuu va ket qua phan tich de tai hoan toan trung thuc So lieu su dung theo dung s6 lieu gdc da dugc cung cap bai phong Ke toan cua cong ty TNHH Hai San N6u co bat cu sir khong minh bach nao bi phat hien la loi cua chinh ban than em, em xin hoan toan chiu trach nhiem va chiu ky luat truac hoi dong khoa hoc Ngdy 25 thdng nam 2012 Tac gia Tran Thanh Nhirdtig GVHD: Th.S Tran Trong Tin SVTH: Tran Thanh Nhuang Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai San NHAN XET CUA GIAO VIEN HUONG DAN Ngay 25 thdng nam 2012 Giao vien hiring dan Th.S Tran Trong Tin GVHD: Th.S Tran Trong Tin in SVTI I: Tran Thanh Nhuang Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai San TOM TAT De tai nghien cuu "Phdn tich cdc nhdn to anh huang lai nhudn hoat dong kinh doanh cua Cong ty TNHH Hai San, giai doan 2009 - 2011" dugc tien hanh dua tren tinh hinh hoat dong kinh doanh thuc tien cua Cong ty TNHH Hai San a Phuang Phu Tan, Thanh Ben Tre nam 2009, 2010 va nam 2011 Noi dung de tai dugc thuc hien dua tren viec danh gia tinh hinh bien dong lgi nhuan hoat dong kinh doanh ciia Cong ty TNHH Hai San qua cac chi tieu tai chinh, dong thai xac dinh va phan tich cac nhan to anh huang den lgi nhuan nam (2009 - 2011) bang canh sir dung phuang phap so sanh va phuang phap thay the lien hoan Tren ca sa thiet lap giai phap gop phan nang cao hieu qua hoat dong kinh doanh ciia dan vi thai gian tai Ket qua nghien cuu cho thay, tac dong den lgi nhuan hoat dong kinh doanh ciia cong ty gom co nhan to doanh thu ban hang va cung cap dich vu, gia von hang ban va chi phi quan ly kinh doanh Trong do, viec kiem soat tot chi phi phat sinh qua trinh hoat dong kinh doanh, dac biet la chi phi quan ly kinh doanh, la van de can dugc doanh nghiep chu quan tarn Can cu vao ket qua cua phan tich, de tang lgi nhuan cung nhu day manh hieu qua hoat dong kinh doanh cua dan vj, Cong ty TNHH Hai San co the thuc hien nhung giai phap nhu: ^ Tang doanh thu hoat dong kinh doanh bang each tang khoi lugng cung ung hang hoa va dich vu, tang gia cuac hoat dong, dam bao uy tin, nang cao chat lugng dich vu, ^ Kiem soat tot chi phi gia von hang ban va chi phi quan ly kinh doanh nhu cat giam cac khoan chi khong can thiet, thuc hien quan ly chat che tai san, thiet bi, phan cong, to chuc lao dong hgp ly, ^ Nang cao hieu qua sir dung von co dinh va von luu dong cua doanh nghiep bang each: Chu dong xay dung ke hoach sir dung von; Kiem soat chat che va theo doi thuang xuyen tai san co dinh, cac khoan thu - chi va hang ton kho, Viec de cac giai phap tren vai muc dich giup nham giup cho doanh nghiep co the day manh cac hoat dong kinh doanh khong ngirng nang cao lgi nhuan cho dan vi, dong thai gop phan phat trien nen kinh te khu vuc GVHD: Th.S Tran Trong Tin iv SVTH: Tran Thanh Nhuong Phdn tich cdc nhdn to anh huang lai nhudn hlDKD cua Cong ty TNHHHai San MUC LUC • • DANH MUC BIEU BANG viii DANH MUC HINH ix DANH MUC TU VIET TAT x phAn mo dAu 1.1 Dat van de nghien cuu 1.1.1 Sir can thiet nghien cuu 1.1.2 Can cu khoa hoc va thuc tien 1.2 Muc tieu nghien cihi 1.2.1 Muc tieu chung 2 1.2.2 Muc tieu cu the 1.3 Cac gia thuyet can kiem djnh va cau hoi nghien cuu 1.3.1 Cac gia thuyet can kiem dinh 1.3.2 Cau hoi nghien cuu 2 1.4 Pham vi nghien cuu 1.4.1 Khong gian 2 1.4.2 Thai gian 1.4.3 Noi dung nghien cuu 1.5 Liroc khao tai lieu co lien quan 1.5.1 Luge khao tai lieu 1.5.2 Luge khao tai lieu 1.5.3 Luge khao tai lieu phAn noi dung CHUONG PHUONG PHAP LUAN VA PHUONG PHAP NGHIEN CUU 1.1 Phirong phap luan 1.1.1 Khai niem va y nghia ciia lgi nhuan 5 1.1.1.1 Khai niem lgi nhuan 1.1.1.2 Y nghTa ciia lgi nhuan 1.1.2 Ke toan xac dinh lgi nhuan ciia doanh nghiep 1.1.2.1 Lgi nhuan gop ve ban hang va cung cap dich vu 1.1.2.2 Lgi nhuan thuan tu hoat dong kinh doanh 1.1.2.3 Lgi nhuan khac va tong lgi nhuan ke toan truac thue 1.1.2.4 Lgi nhuan sau thue thu nhap doanh nghiep 10 12 13 1.1.3 Phuang phap phan tich lgi nhuan 16 1.1.3.1 Cac chi tieu ve lgi nhuan 16 1.1.3.2 Mot so chi tieu tai chinh khac 18 1.1.3.3 Cac nhan to anh huang den lgi nhuan 20 1.2 Phuong phap nghien cuu GVHD: Th.S Tran Trong Tin 20 v SVTH: Tran Thanh Nhirong Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai Son 1.2.1 Phuang phap thu thap so lieu 1.2.2 Phuang phap phan tich so lieu 1.2.2.1 Phuang phap chung tu ke toan 1.2.2.2 Phuang phap tai khoan ke toan 1.2.2.4 Phuang phap can doi 1.2.2.5 Phuang phap so sanh 1.2.2.6 Phuang phap thay the lien hoan 20 21 21 21 22 22 23 CHUONG TINH HINH HOAT DONG VA QUY TRINH HACH TOAN LOI NHUAN CUA CONG TY TNHH HAl SON GIAI DOAN 2009-2011 25 2.1 Khai quat ve Cong ty TNHH Hai Son 25 2.1.1 Qua trinh hinh va phat trien 2.1.2 To chuc bo may quan ly 2.1.2.1 Bo may quan ly chung 2.1.2.2 To chuc bo may ke toan 2.1.3 Dae diem hoat dong san xuat kinh doanh 25 25 25 26 27 2.1.3.1 Hinh thuc kinh doanh 27 2.1.3.2 Chinh sach ke toan 27 2.1.3.3 Thuan lgi va kho khan 28 2.2 Tinh hinh hoat dong kinh doanh ciia Cong ty TNHH Hai Son giai doan 2009 - 2011 29 2.2.1 Tinh hinh bien dong ciia doanh thu 2.2.2 Tinh hinh bien dong ciia chi phi 2.2.3 Tinh hinh bien dong ciia lgi nhuan 2.2.4 T6ng hgp tinh hinh bien dong ciia doanh thu, chi phi va lgi nhuan 2.3 Quy trinh hach toan loi nhuan ciia Cong ty TNHH Hai Son 2.3.1 Lgi nhuan gop ve ban hang va cung cap dich vu 2.3.2 Lgi nhuan thuan tu hoat dong kinh doanh 2.2.3 Lgi nhuan khac va tong lgi nhuan ke toan truac thue 2.2.4 Lgi nhuan sau thue thu nhap doanh nghiep 29 31 33 35 36 36 39 41 42 CHUONG phAn tich cAc nhAn to Anh huong den loi nhuan hoat dong kinh doanh cua cong ty tnhh hal son 47 3.1 Phan tich loi nhuan qua cac chi tieu tai chinh 47 3.1.1 Phan tich dua tren cac chi tieu ve lgi nhuan 47 3.1.2 Mot so chi tieu tai chinh khac 52 3.2 Phan tich cac nhan to anh huong den loi nhuan hoat dong kinh doanh60 3.2.1 Xac dinh doi tugng phan tich 60 3.2.2 Xac djnh cac nhan to anh huang 61 3.2.2.1 Doanh thu ban hang va cung cap dich vu 62 GVHD: Th.S Tran Trong Tin vi SVTH: Tran Thanh Nhirang Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai San 3.2.2.2 Gia von hang ban 3.2.2.3 Chi phi quan ly kinh doanh 3.2.3 Tong hgp cac nhan to anh huang 63 65 67 CHUONG MOT SO GlAl phAp nhAm nAng CAO HIEU QUA HOAT dQng KINH DOANH CUA CONG TY TNHH HAl SON 69 4.1 Tang doanh thu 4.2 Kiem soat chi phi 4.3 Nang cao hieu qua sii' dung von 69 70 71 PHAN KET LUAN VA KIEN NGHI 73 Ket luan 73 Kien nghj 74 TAl LIEU THAM KHAO 77 PHULUC 79 GVHD: Th.S Tran Trong Tin vii SVTH: Tran Thanh Nhiiomg Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai San DANH MUC BIEU BANG • Bang 2.1: Tinh hinh doanh thu ciia Cong ty TNHH Hai San nam 2009-2011 29 Bang 2.2: Tinh hinh chi phi ciia Cong ty TNHH Hai San nam 2009-2011 31 Bang 2.3: Tinh hinh lgi nhuan ciia Cong ty TNHH Hai San nam 2009-2011 33 Bang 2.4: Tinh hinh bi£n dong chung ve doanh thu, chi phi va lgi nhuan ciia Cong ty TNHH Hai San nam 2009-2011 35 45 Bang 2.5: Bao cao ket qua hoat dong kinh doanh Quy I nam 2011 Bang 3.1: Tong muc lgi nhuan cua Cong ty TNHH Hai San nam 2009-2011 47 Bang 3.2: He s6 lgi nhuan tren doanh thu thuan ciia Cong ty TNHH Hai San nam 2009-2011 48 Bang 3.3: He so lgi nhuan tren tong thu ky cua Cong ty TNHH Hai San nam 2009-2011 49 Bang 3.4: Ty le lai gop ciia Cong ty TNHH Hai San nam 2009-2011 50 Bang 3.5: Ty le lai thuan ciia Cong ty TNHH Hai San nam 2009-2011 51 Bang 3.6: Sue sinh lai tren tong tai san ciia Cong ty TNHH Hai San nam 20092011 53 Bang 3.7: Sue sinh lai tren tai san co dinh cua Cong ty TNHH Hai San nam 2009 -2011 54 Bang 3.8: Sue sinh lai tren v6n chii set huu ciia Cong ty TNHH Hai San nam 2009-2011 56 Bang 3.9: Ty suat lgi nhuan so vai chi phi ciia Cong ty TNHH Hai San nam 2009 -2011 57 Bang 3.10: Kha nang toan lai vay ciia Cong ty TNHH Hai San nam 20092011 58 Bang 3.11: He so vong quay hang ton ciia Cong ty TNHH Hai San nam 2009-2011 59 Bang 3.12: Tong hgp cac nhan to anh huang lgi nhuan hoat dong kinh doanh ciia Cong ty TNHH Hai San nam 2009-2011 67 GVHD: Th.S Tran Trong Tin viii SVTH: Tran Thanh Nhuong Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cong ty TNHH Hai San DANH MUC HINH • Hinh 1.1: So phan anh phuang phap hach toan xac dinh ket qua hoat dong kinh doanh 15 Hinh 2.1: Co cau bo may to chuc ciia Cong ty TNHH Hai San 26 Hinh 2.2: Ca cau bo may k§ toan cua Cong ty TNHH Hai San 26 Hinh 2.3: Quy trinh ghi s6 k£ toan tai Cong ty TNHH Hai San 28 Hinh 2.4: Do thi bieu dien su bien dong doanh thu 30 Hinh 2.5: Do thi bieu dien sir bien dong ciia chi phi 32 Hinh 2.6: Do thi bieu dien sir bien dong cua lgi nhuan 34 Hinh 2.7: Do thi so sanh sir bien dong doanh thu, chi phi va lgi nhuan 36 Hinh 2.8: So k£ toan mo ta quy trinh xac djnh ket qua kinh doanh ciia Cong ty TNHH Hai San Quy I nam 2011 44 Hinh 3.1: Do thi bieu dien he so lgi nhuan tren doanh thu thuan Hinh 3.2: Do thi bi£u dien he so lgi nhuan tren tong doanh thu 48 50 Hinh 3.3: Do thi bieu dien ty le lai gop Hinh 3.4: Do thi bieu dien ty le lai thuan Hinh 3.5: Do thi bieu dien sue sinh lai ciia tong tai san 51 52 54 Hinh 3.6: Do thi bi£u dien sue sinh lai cua tai san co dinh 55 Hinh 3.7: Do thi bieu dien sue sinh lai ciia von chu sahuu 56 Hinh 3.8: D6 thi bidu dien ty suat lgi nhuan so vai tong chi phi Hinh 3.9: Do thi bieu thi kha nang toan lai vay 57 59 GVHD: Th.S Tran Trong Tin ix SVTH: Tran Thanh Nhuang Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San * Truong hop Tacd: ABH,,.,0 = BH2(),,-BH20,o =5.743.416.021 -4.212.968.805 = 1.530.447.216 (ddng) Chi phi quan ly kinh doanh nam 2011 da tang len 1.530.447.216 ddng so vdi nam 2010 Chi phi nam 2010 da giam xudng la mot dau hieu tdt nhung den nam 2011 thi lai tang vgt len bieu hien mot chieu hudng xau anh hudng lam giam lgi nhuan Chi phi ban hang va quan ly kinh doanh thudng it dugc cac doanh nghiep chii trgng vi nd thudng chi chiem mot ty le nhd tdng chi phi ciia doanh nghiep Mac du vay, khoan chi phi ciia Cdng ty Hai San cd the ndi la kha ldn (chidm 38,16% nam 2009, chidm 35,98% nam 2010 va 37,75% so vdi tdng chi phi ciia cdng ty), va chi phi thudng phat sinh d bd phan quan ly sua chua va bd phan van tai Ddi vdi bd phan sua chua phai van hanh thudng xuyen nen chi phi tdn kem nhat d bd phan la tien dien va tien nude, dd vdi sir anh hudng ciia lam phat nen tien dien, nude cung dang mot tang len Theo Thong tu sd 08/2010/TT-BCT 24/2/2010 Bd Cdng Thuang ban hanh gia ban dien binh quan nam 2010 se la 1.058 ddng/kWh (chua bao gdm thue gia trj gia tang), tang han 6,8% so vdi gia ban dien binh quan la 970,9 d/kWh nam 2009; va theo Quyet dinh 269/QD-TTg ciia Thii tudng Chinh phii, gia ban dien binh quan nam 2011 la 1.242 ddng/kWh (chua bao gdm thue gia tri gia tang), tuc la tang 165 ddng/kWh so vdi gia ban dien binh quan nam 2010 Ddi vdi gia nude sach cung cap cho sinh hoat ciia ngudi dan, ca quan hanh chinh hay ca sd san xuat kinh doanh nhung nam gan day cung tang Nguyen nhan tang la chi phi dau vao san xuat nude sach (nhu hda chat, phu kien, ddng hd, dudng ong, chi phi lap dat ) da tang manh anh hudng chung ciia thj trudng ChSng han tai Thanh phd Hd Chi Minh, gia nude sach tren dia ban phd dau nam 2012 tang 10% so vdi nam 2011 Gia nude ap dung cho cac hd dan cu dinh muc 4m7ngudi/thang la 4.800 ddng/m3, tang 400 ddng/m Gia nude dung cho ca quan hanh chinh, doan the la 9.300 ddng/m3, tang them 1.200 ddng/m3; Gia ap dung cho dan vi san xuat la 8.200 ddng/m3, tang them 800 dong/m3; Gia nude tai cac dan vi kinh doanh djch vu la 15.200 ddng/m3, tang them 1.700 dong/m3 \ bd phan van tai, cd nhung khoan chi hien dang la van de khd khan viec kiem soat ciia cdng ty la nhung khoan phat sinh khau van chuyen hang hda nhu chi sua chua gap sir cd tren dudng, tien an udng ciia tai xe, tien thue nhan cdng ngoai, thudng thieu tinh ro rang va minh bach 45 "(Jid mn're sach tdng them 10% " http://www.sggp.org.vn/xahoi/2012/1Z277724/ truy cap 06/7/2012 GVHD: Th.S Tran Trong Tin 66 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San 3.2.3 Tong hop cac nhan to anh hird'ng Thuc hien tong hgp ve sir tac ddng ciia cac nhan td anh hudng dugc the hien qua Bang 3.12 nhu sau; Bang 3.12: Tong hop cac nhan to anh hirdng loi nhuan hoat dong kinh doanh ciia Cong ty TNHH Hai Son nam 2009 - 2011 DVT: Dong Tong cong cac nhan to Tac dong den loi nhuan ^^ : 2011/2010 Doanh thu + 654.149.354 + 2.750.756.870 Gia vdn hang ban Chi phi quan ly kinh doanh Cong (doi tirong phan tich) - 504.669.166 +87.946.245 237.426.433 - 1.354.350.615 - 1.530.447.216 -134.040.961 (Ngudn: Tinh todn cua tdc gia) Qua Bang 3.12 ta nhan thay, tong hgp sir tac ddng ciia cac nhan td anh hudng da bang ddi tugng phan tich Lgi nhuan nam 2010 so vdi nam 2009 tang 237.426.433 ddng la doanh thu tang len 654.149.354 ddng va chi phi quan ly kinh doanh giam 87.946.245 ddng lam lgi nhuan tang 742.095.599 ddng; Tuy nhien, gia vdn hang ban tang 504.669.166 ddng nen da lam lgi nhuan giam xudng 504.669.166 ddng Lgi nhuan nam 2011 so vdi nam 2010 giam 134.040.961 dong la doanh thu tang 2.750.756.870 ddng nen lam lgi nhuan tang 2.750.756.870; Nhan to gia von tang 1.354.350.615 ddng va chi phi quan ly kinh doanh tang 1.530.447.216 ddng nen da lam lgi nhuan giam xudng 2.884.797.831 dong sa Kit luan chung Theo ket qua phan tich cac nhan td anh hudng den lgi nhuan tu hoat ddng kinh doanh ciia Cdng ty TNHH Hai San nam qua cho thay, cac nhan td doanh thu, gia von va chi phi quan ly kinh doanh deu tac ddng lam tang giam lgi nhuan ciia cdng ty Tuy nhien, nhan td dang quan tarn nhat dd chinh la chi phi gia vdn hang ban va chi phi quan ly kinh doanh Giam gia vdn hang ban la dieu tat ydu phai thuc hien neu doanh nghiep muon tang lgi nhuan, mac du vay, nhan td cdn thugc vao gia ca ciia cac ydu to dau vao Nhu da phan tich, nhung nam vua qua nhan td gia vdn hang ban tang cao phan ldn la anh hudng ciia gia ca xang dau, day la nhan td khach quan can cd sir can thiep ciia Chinh phii Tuy nhien cdng ty cung can lap giai phap cho minh dd khac phuc nhung khd khan, nang cao hieu qua hoat ddng, thudng xuyen cap nhat thong tin de cd the dua giai phap tdt nhat Viec quan ly tdt chi phi quan ly kinh doanh cung la mot chien luge lau dai ciia cdng ty Thanh qua thu dugc la chi phi dugc tilt giam ddng thai tao nen y GVHD: Th.S Tran Trgng Tin 67 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San thuc va tinh than tiet kiem ciia toan the nhan vien cdng ty Dan cu nhu Cdng ty Cd phan Sua Ha Ndi, quy IV/2011, doanh thu ban hang chi dat 75 ty ddng, giam 14,2% so vdi cung ky nam trudc, nhung cdng ty cd lai ty ddng Nguyen nhan dan den ket qua kinh doanh nhu tren la nam 2011, cdng ty da thuc hien nhieu bien phap tiet kiem chi phi san xuat va da cd ket qua tich cue nhu ty trgng gia vdn ban hang tren doanh thu da giam tir muc 83,4% quy IV/2010 xudng muc 75,9% quy IV/2011 Ben canh viec tiet kiem chi phi san xuat, Cdng ty cung chii ddng tiet kiem dugc chi phi quan ly doanh nghiep, qua giup ty trgng chi phi quan ly doanh nghiep tren doanh thu giam tu muc 5,1%) quy IV/2010 xudng muc 4,1 % quy IV/201146 Tom lai, lgi nhuan tir hoat ddng kinh doanh la bd phan lgi nhuan chii yeu ciia doanh nghiep Viec nang cao lgi nhuan ciia hoat ddng kinh doanh la dudng chii yeu de tang lgi nhuan cho doanh nghiep Chinh vi vay ma doanh nghiep can phai thudng xuyen tien hanh kiem tra, danh gia, phan tich lgi nhuan hoat ddng kinh doanh qua dd thay dugc muc dd tang giam lgi nhuan ciia hoat ddng nay, thay dugc hieu qua kinh doanh Ddng thai qua phan tich tim nhung nguyen nhan anh hudng den du tang giam ciia lgi nhuan de tir dd dua nhung bien phap thich hgp nham khdng ngung nang cao lgi nhuan ciia doanh nghiep "Tietgiam chi phi quan ly, san xudt de nang cao hieu qua kinh doanh " http: 7w\v vv.baomoi.com/ lietgiam-chi-phi-c]uan-ly-san-xuat-de-nang-cao-hieu-qua-kinh-doanh/45/7905834.epi truy cap 23/6/2012 GVHD: Th.S Tran Trong Tin 68 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ly TNHH Hai San CHUONG MOT SO GIAI PHAP NHAM NANG CAO HIEU QUA HOAT DONG KINH DOANH CUA CONG TY TNHH HAI SON 4.1 Tang doanh thu Trong hoat ddng san xuat kinh doanh, doanh thu la mot nhung yeu td quan trgng gdp phan tao lgi nhuan cho doanh nghiep Can cu vao tinh hinh va dac thu hoat ddng kinh doanh ciia Cdng ty TNHH Hai San, sau day la mot sd giai phap nhSm giup cdng ty tang doanh thu ddng thai nang cao hieu qua kinh doanh; ^ Tang doanh thu dich vu van tdi Thu nhap ciia djch vu van tai la tir tien cudc phi van tai, sd tien dugc tinh dua tren khoi lugng hang van chuyen va quang dudng ma cdng ty nhan van tai Vay nen, muon tang doanh thu tir hoat ddng thi phai tang dan gia van chuyen hoac cdng ty phai nhan dugc nhieu hgp ddng van tai han nua: - Tang gia cudc: Thuc te cho thay viec tang mux cudc van tai cho hgp ly la dieu khdng de thuc hien, neu tang qua cao thi nang lire canh tranh trd nen yeu di dan ddn mat khach hang, hoac neu tri 6* muc thap tinh hinh gia ca xang dau dang tang cao, giam nhe nhu hien thi cdng ty se de dang bi thua lo Giai phap dua la tang cudc van chuyen di kem mot sd dich vu gia tang nhu ddng gdi, bde xep, luu kho hang hda, (ggi chung la djch vu logistics ) va chi phi cho nhung djch vu bd sung se dugc tinh vao dan gia van tai - Ky kdt them nhieu hgp ddng van chuyen: Trudc het cdng ty can phai dam bao vd chat lugng dich vu cung cap, giup khach hang hien tai hai long va yen tarn ky ket hgp dong dai han Mat khac sir uy tin, chat lugng djch vu tdt, nhan vien phuc vu tan tinh se thuc d§y tidn trinh tim kiem nhung khach hang mdi se de dang han Dd thuc hien giai phap cd hieu qua, cdng ty can phai xay dung ddi ngu cdng nhan vien cd trinh dd tay nghe, nhiet tinh va cd tinh than trach nhiem vdi cdng viec ^ Tang doanh thu dich vu sua chua - Thu nhap tir hoat ddng sua chua cung gdp phan lam tang doanh thu ciia cdng ty Vi thd, de djch vu thuc sir mang lai hieu qua, dieu dau tien cdng ty phai dam bao la ve chat lugng djch vu cung cap Day cdn la tieu chi can phai dat dugc neu mudn khach hang gan ket lau dai vdi cdng ty - Mot y tudng gdp phan lam tang doanh thu tir dich vu chinh la xay dung ddi, nhdm sua chua luu ddng Nhiem vu chinh cua nhung ddi nhdm la nhan yeu cau sua chua tu khach hang dang gap sir cd tren dudng luu thong Dieu 47 Theo DiSu 133 Luat thuang mai, dich vu logistics la hoat dong thuang mai, theo thuang nhan to chuc thuc hien mot hoac nhiSu cong viec bao g6m nhan hang, van chuyen, luu kho, luu bai, lam thu tuc hai quan, cac thu tuc giay to khac, tu van khach hang, dong goi bao bi, ghi ky ma hieu, giao hang hoac cac djch vu khac co lien quan den hang hoa theo thoa thuan vai khach hang de huang thu lao GVHD: Th.S Tran Trong Tin 69 SVTII: Tran Thanh Nhuang Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cdng ty TNHH Hai Son kien de cd the td chuc nhirng ddi, nhdm luu ddng thi cac cdng nhan sua chua ddi, nhdm phai linh ddng cdng vide, nhan dien dugc sir cd va muc dd nghiem trgng ciia nd ^s Tdng doanh thu ciia hoat ddng ban hang D& thuc hien tang doanh thu tu vide mua, ban phu tung ta cd each thuc hien dd la tang san lugng tieu thu hoac tang gia ban Tuy nhien dieu kien mdi trudng kinh doanh canh tranh gay gat nhu hien thi kha nang tang gia ban la van dh vd cung khd khan Qua nam (2009 - 2011) ta thay, lugng hang hda tdn kho ciia cdng ty qua nhidu, dd giam hang tdn kho xudng muc thap nhat cd the cdng ty can day manh tinh hinh tieu thu NghTa la tang doanh thu bang each tang san lugng tieu thu, va dd thuc hien dugc muc dich cdng ty can phai: - Tim khach hang mdi thong qua hoat ddng gidi thieu nhung mat hang dang dugc ban tai cdng ty kem theo chinh sach uu dai cho khach hang mdi Cdng ty cd thd thuc hien dan ap phich, phat td rai, gui email gidi thieu den nhung cdng ty cd quy md xay dung website doanh nghiep, - Thuc hien chinh sach chiet khau thuang mai hoac ket hgp vdi hoat ddng sua crura bang each giam hoac mien phi sua chua ddi vdi khach hang mua san pham vdi so lugng nhieu, khach hang gan ket lau nam vdi cdng ty 4.2 Kiem soat chi phi Van dd kiem soat chi phi cung rat quan trgng, chi phi giam hoac tang chain chung td doanh nghiep kiem soat chi phi tdt gdp phan lam tang lgi nhuan ciia doanh nghiep, ngugc lai chi phi tang qua cao va nhanh lam suy giam lgi nhuan, hoat ddng kinh doanh trd nen kem hieu qua gay nhieu tdn that thi doanh nghiep khdng thd tru vung lau dai dan den pha san Theo thong ke, "Tir nam 2011 ddn da cd han 50.000 doanh nghiep lam an thua lo va pha san, ngoai cdn nhieu doanh nghiep khac dang lam vao tinh canh 'song dd chet dd*" Trong nhirng nam gan day, gia ca tang cao, dac biet la gia xang dau, nen lam cho chi phi ciia Cdng ty TNHH Hai San cung tang len Dang chii y nam 2011, chi phi gia vdn hang ban va chi phi quan ly kinh doanh tang qua cao lam cho lgi nhuan tu hoat ddng kinh doanh ciia cdng ty bj giam, cdng ty can phai tim each kidm soat va quan ly chi phi tdt han Sau day la mot sd giai phap nham giup tidt giam chi phi cho hoat ddng kinh doanh: ^ Giam chi phi gia vdn - bd phan ban hang, cdng ty khdng nen thu mua le vdi sd lugng nho hang hda nhSm tiet kiem dugc chi phi van chuydn, nen cd du toan ro rang ve chi mua de tao dugc hieu qua su dung dong vdn Tranh mua hang kem chat lugng khdng nhirng lam anh hudng ddn uy tin kinh doanh ciia dan vj ma cdn anh hudng 4X "Giaiphap cho sir song cua doanh nghiep" http:/Avvv\vAiniTioi.vn/giai-phap-cho-su-song-con-cuadoanh-nghiep-06850121.html, truy cap 18/6/2012 GVHD: Th.S Tran Trgng Tin 70 SVTH: Tran Thanh Nhuang Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San chat lugng hang tdn khdng bao quan dugc lau dai, cdng ty se bj Id vdn mua neu hang khdng su dung dugc nua - bd phan sua chua va van tai, de giam chi phi gia vdn can: Bao quan tdt va su dung mot each cd hieu qua may mdc thiet bi; Tiet kiem dien, nude dung hoat ddng sua chua; Tidt kiem nhien lieu hoat ddng van tai, khdng dung xe phuc vu cho nhu can ca nhan; Phan cdng dung ngudi diing viec, chi tra luang nhan cdng hgp ly ^ Giam chi phi ban hang vd quan ly doanh nghiep Khoan chi phi thudng it dugc cac doanh nghiep quan tarn vi thudng chiem ti trgng rat nhd tdng chi phi ciia doanh nghiep (khoang 2-5%) Tuy nhien, chi phi ban hang va quan ly doanh nghiep tai Cdng ty TNHH Hai San chiem ty Id nit cao so vdi tdng chi phi (nam 2009 la 38,36%, nam 2010 la 35,98% va nam 2011 la 37,75%), didu cho thay vide kiem soat chi phi ban hang va quan ly doanh nghiep kem hieu qua va chi tieu khdng hgp ly Tuy nhien viec tidt giam chi phi quan ly va ban hang la chien luge lau dai khdng dan gian chi la phat ddng phong trao doanh nghiep ma cdn la xay dung y thuc cho toan the can bd nhan vien De giam chi phi cdng ty nen thuc hien: - Cat giam cac khoan chi khdng hgp ly nhu: chi phi luu thong hang hda; chi phi tieu hao nang lugng nhu dien nude, xang xe; chi phi hdi hgp giay td; chi phi tiep khach; - Thuc hien quan ly tot tai san, trang thidt bj van phong nham giam chi phi sua chua, mua sam - Sap xep bd may quan ly ggn nhe, phan cdng diing ngudi, diing vide, dung trach nhiem de nang cao y thuc ciia toan the cdng nhan vien - Ra quy che thudng, phat cdng bang ve sir dung tiet kiem hay lang phi tai san chung ciia cdng ty 4.3 Nang cao hieu qua sir dung von Von kinh doanh la dieu kien tien quyet cho mgi hoat ddng kinh doanh ciia cdng ty Vide huy ddng va sii dung vdn cd hieu qua la mot nhirng ndi dung quan trgng gdp phan nang cao hieu qua hoat ddng kinh doanh 2s Nang cao hieu qua sicdung vdn cd dinh De sir dung vdn co dinh mot each cd hieu qua nham mang lai lgi ich kinh te cho cdng ty, thuc day phat tridn kinh doanh tang cao lgi nhuan ta can: - Theo doi va quan ly chat che tai san co dinh ciia cdng ty bang each tien hanh md sd chi tidt phan anh nguyen gia, khau hao va gia tri cdn lai ciia tai san la xe tai d bd phan van tai, tai san la may mdc d bd phan sua chua Xac dinh gia tri ciia tai san phai chinh xac phan anh trung thuc, kjp thai tinh hinh su dung, bien ddng ciia tai san qua trinh kinh doanh 49 "Tiet giam chi phi: Ditng doi den lite kho khan mai lam " http://strategy.vn/detail/4/892/Tiet-giam-chiphi-Dung-doi-den-luc-kho-khan-moi-lam, truy cap 23/6/2012 GVHD: Th.S Tran Trgng Tin 71 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHHHai San - Kiem ke tai san thudng xuyen de cd the sdm phat hien hu hong, mat mac lam anh hudng den hoat ddng kinh doanh - Phan ro quyen han trach nhiem quan ly ciia bd phan, ca nhan ddi vdi tung loai tai san de tien theo doi, kiem tra, danh gia hieu qua va truy cuu trach nhiem cho nhung tdn that cd the xay - Tien hanh nang cap va thay ddi tai san mdi ddi vdi nhirng tai san dem lai hieu qua kinh te thap hoac khdng cdn lgi ich sir dung dugc nua 2s Nang cao hieu qua sic dung vdn lieu ddng Hieu qua su dung vdn luu ddng phan anh true tiep len ket qua kinh doanh ciia dan vi, do de nang cao hieu qua sir dung cdng ty can: - Chii ddng xay dung ke hoach su dung vdn kinh doanh, xac dinh nhu cau vdn tdi thieu cho hoat ddng kinh doanh va cu the la dau tu vao bd phan nao (ban hang, van tai hay sua chua) de tir dd cd bien phap td chuc huy ddng vdn mot each kip thai, day du Tranh tinh trang lam dung vdn gay lang phi hoac xay tinh trang thieu vdn thuc hien ke hoach, anh hudng xau den tinh hinh kinh doanh - Quan ly va theo doi chat che cac khoan phai thu, tranh tinh trang khach hang ng qua lau lam u dgng vdn De thuc hien, qua trinh ban hang va cung cap dich vu cdng ty can han che vide cho khach hang thieu ng nhat la ddi vdi khach hang thieu uy tin, khdng cd nang lire tra ng hoac xin ng vdi ky han dai - Quan ly hang tdn kho: Hang tdn kho anh hudng gian tiep den hieu qua sii dung vdn ciia cdng ty dd cdng ty phai quan ly chat che hang tdn kho de nang cao hieu qua kinh doanh De quan ly tdt hoat ddng cdng ty can lap ke hoach cu the du doan kha nang tieu thu dua tren tinh hinh kinh doanh thuc te ky trudc de xuat vdn mua hang ve nhap kho ky GVHD: Th.S Tran Trgng Tin 72 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San PHAN KET LUAN VA KIEN NGHJ Ket luan Hien nay, vdi sir phat trien khdng ngung ciia nen kinh te thi trudng da tao dieu kien thuan lgi cho nit nhieu doanh nghiep ldn, vua va nho ddi hoat ddng san xuat kinh doanh tren nhieu lTnh vuc, nganh nghe Mdi trudng kinh doanh canh tranh trd nen gay gat han, thi phan cang bj chia nhd va mudn dat lgi nhuan cao ddi hdi d m6i doanh nghiep phai cd sir nd lire het minh, am hieu kinh te va nam bat nhanh chong mgi thong tin Nhin chung, qua phan tich tinh hinh lgi nhuan nam (2009 - 2011) va mdt sd chi tieu tai chinh, Cdng ty TNHH Hai San da cd nhirng ddng gdp dang kd vao sir phat trien ciia ndn kinh td dja phuang Cho den nay, muc doanh thu va lgi nhuan sau thud ciia cdng ty da cd sir tang len dang ke mac du khdng deu nhung didu da chung td cdng ty da khdng ngung nd lire phat trien va hoan thien kha nang hoat ddng ciia minh nham dat den hieu qua cao nhat hoat ddng kinh doanh Tuy vay, hoat ddng kinh doanh ciia cdng ty se khd tranh khdi nhung khd khan tinh hinh vat gia leo thang nhu hien nay, dac biet chinh la sir dao ddng bat thudng ciia gia ca xang dau Cd the thay, muc doanh thu nam da thuc sir tang len dang ke nhung lgi thuan ciia hoat ddng kinh doanh lai giam nam 2011 Didu chiing td kha nang quan ly chi phi ciia cdng ty da trd nen kem hieu qua khien cho tdc dd tang len ciia chi phi ky cao han tdc dd tang ciia doanh thu Quan ly tot chi phi gia vdn hang ban va chi phi quan ly kinh doanh la yeu cau cap thiat de cd the tri tdc dd tang trudng ciia lgi nhuan Mat khac, xet vd kha nang toan lai vay, sir suy giam ciia chi tieu cho thay cdng ty da sir dung ngudn vdn chua thuc sir mang lai hieu qua Do dd kha nang sinh ldi tir ddng von vay cung se khdng ldn, cdng ty can lap ke hoach cu the quyet djnh vay tien de dau tu phat trien kinh doanh Kdt thuc ndi dung danh gia va thuc hien phan tich cac nhan td anh hudng den lgi nhuan kinh doanh ciia Cdng ty TNHH Hai San giai doan 2009 - 2011, ta da cd thd giai quydt nhung van de da dat ban dau nhu sau: - Ddi vdi quy trinh hoat ddng cung cap djch vu va tieu thu hang hda ciia Cdng ty TNHH Hai San ddu dugc tien hanh mdt each nghiem tuc tir quan ly cho ddn hach toan kinh doanh, dam bao day du cac thii tuc phap ly ddng thai dap ung kjp thai yeu cau quan ly - Doanh thu ban hang va cung cap djch vu la nhan td gdp phan ludn lam tang lgi nhuan ciia cdng ty Nhan td gia vdn hang ban va chi phi quan ly kinh doanh cd tac ddng ngugc chidu vdi lgi nhuan, lam giam lgi nhuan Trong cac nhan to do, chi phi quan ly kinh doanh la nhan td ma cdng ty can chii trgng thuc hien tiet giam de nang cao hieu qua kinh doanh cho dan vi GVHD: Th.S Tran Trong Tin 73 SVTH: Tran Thanh Nhuang Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San - Nhirng giai phap ca ban nham gdp phan day nhanh tien trinh tang lgi nhuan, nang cao hieu qua kinh doanh ciia cdng ty chinh la thuc hien tang doanh thu hoat ddng ban hang va cung cap dich vu, giam chi phi kinh doanh va sir dung ngudn vdn mdt each cd hieu qua Tom lai, qua viec giai quyet cac van de nghien cuu tren ta cd the khang dinh lai ndi dung ciia cac gia thuyet kiem dinh da dat ban dau: - To chuc cdng tac ke toan khau hach toan cung cap djch vu va tieu thu hang hda ciia Cdng ty TNHH Hai San da dugc thuc hien dam bao diing nguyen tac va diing quy djnh - Doanh thu tir vide cung cap dich vu va tieu thu hang hda khdng nhirng cd anh hudng ldn ma cdn la nhan td ludn gdp phan lam tang lgi nhuan ciia cdng ty - Cac yeu to chi phi phat sinh hoat ddng kinh doanh khdng phai la nhan td anh hudng nhat den lgi nhuan kinh doanh ciia cdng ty ma cdn chiu sir chi phoi ciia doanh thu - Td chuc cdng tac ke toan cd hieu qua cung cd tac ddng lam tang lgi nhuan kinh doanh ciia ciia dan vi thong qua vide gdp phan lam giam chi phi quan ly kinh doanh cua cdng ty Kien nghj ^ Ddi vdi doanh nghiep - Do sir da dang ve chiing loai hang hda hgp ddng van tai nen dd cd thd dam bao dugc an toan qua trinh van chuyen cdng ty can thudng xuyen md cac buoi huan luyen hoac hudng dan nhan vien bd tri, sap xep hang hda nh^m giam thieu ddn muc thap nhat mgi tac ddng cd the anh hudng hang hda dac biet la hang de vd, tranh ton that khdng dang cd lam giam sut hieu qua kinh doanh, danh mat uy tin ddi vdi khach hang - Chii ddng di tim khach hang bang each md rdng them mdt sd hoat ddng kinh doanh nhu: Cho thud xe tai cac loai, djch vu bde xep, luu kho hang hda, sua chua luu ddng, gdp phan lam tang thu nhap cho cdng ty Ben canh dd cdng ty nen thidt lap website doanh nghiep, gidi thieu dich vu cung cap nham tim kiem khach hang mdi thuc hien chien luge lau dai ciia doanh nghiep - Dinh ky kidm tra hang tdn kho, nghien ciiu doanh sd ban thudng xuyen di cd chinh sach ton kho hgp ly nham giam bdt chi phi nang cao lgi nhuan - Ddi vdi cdng tac kd toan tai doanh nghiep cung can phai bd sung va chinh sua mdt so diem gdp phan nang cao hieu qua quan ly: + Trong hach toan doanh thu va chi phi quan ly kinh doanh ke toan nen md tidu khoan cho cac tai khoan gdc de de dang cho cdng tac kiem tra, ddi chieu va nhu cau su dung Doi vdi tai khoan 511, doanh thu ban hang va cung cap djch vu nen md chi tidt tai khoan cap cho tung loai thu nhap ve doanh thu ban hang hda, doanh thu dich vu van tai va doanh thu djch vu sua chua Ddi vdi tai khoan GVHD: Th.S Tran Trong Tin 74 SVTH: Iran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai Son 642, chi phi quan ly kinh doanh, can md chi tidt cho chi phi ban hang va chi phi quan ly doanh nghiep + Kiem soat chi phi khau van chuyen la van de rat khd khan cac khoan chi phat sinh thudng khdng ro rang Chinh vi vay, ke toan can lap cac hda dan cu the, chua du thong tin can thiet ma van dam bao dugc thu tuc dan gian de tien theo doi va tao tinh minh bach - Ung dung sir tien bd ciia cdng nghe thong tin vao cdng tac nghiep vu ke toan, ban hang va quan ly van tai nham giam tai cdng vide d cac bd phan, tiet giam chi phi thud nhan cdng, thuc hien tdi uu hda quan ly de cd the tdi da hda lgi nhuan Cdng ty cd the sii dung mdt sd nhirng phan mem ke toan da dung sau: MISA, GAMA, UNESCO XI, LinkQ Accounting, Perfect Logistic, - Tan trang thiet bi, may mdc, phu tung de day nhanh tien trinh cdng vide dap ung kip thai nhu cau ciia khach hang tao hieu qua kinh doanh Xay dung kho chua nhien lieu phuc vu cho cdng tac van tai, han che anh hudng bdi sir bien ddng bat on ciia gia ca xang dau hien - Thuc hien vay vdn Ngan hang phuc vu hoat ddng kinh doanh phai lap ke hoach sir dung ro rang, tranh chi sai muc dich gay lang phi lam giam hieu qua kinh doanh - Cdng ty phai thudng xuyen cap nhat thong tin kinh te, chinh tri, xa hdi ciia dia phuang va ca nude nhu: gia ca, tinh hinh cung - cau, cac chinh sach hd tro* va uu dai ciia chinh quyen cac cap, de cd ca sd lap ke hoach kinh doanh phu hgp Tich cue tham gia cac lap chieu sinh tap huan chuyen de ve hd trg phat trien doanh nghiep ciia chinh quyen dia phuang - Lang nghe va tiep nhan y kien ciia khach hang de cd the khac phuc nhirng han che nham phuc vu khach hang tdt han, tang kha nang chii ddng canh tranh trudc ddi thii - Quan tarn chain sdc den ddi song tinh than ciia cdng nhan vien, thuc hien che dd dai ngd hgp ly gdp phan nang cao nang suat lao ddng ^ Ddi vdi Nha nude vd Chinh quyen dia phuang Ban hanh va thuc hien cac chinh sach hd trg cho doanh nghiep kinh doanh thuang mai - van tai ndi rieng, cac DNN&V ndi chung la mdt nhung nhiem vu quan trgng gdp phan thuc day sir phat trien kinh te dja phuang ciia Nha nude va Chinh quyen dia phuang cac cap: - Hien nay, d nude ta, gia ca xang dau chua the doan dinh dugc nen cdn la mdt van de khd khan Dieu tao riii ro kinh doanh va buc xiic doanh nghiep Nha nude can nhanh chong dua giai phap binh on gia ca xang dau de cac doanh nghiep cd the yen tarn san xuat kinh doanh - Nhanh chong xiic tien thuc hien cac de an la nhung giai phap hd trg phat trien cho DNN&V theo Nghj djnh so 56/2009/ND-CP 30/6/2009 ciia Chinh phii ve trg giup phat trien doanh nghiep nhd va vua va Nghj quyet 22/NQ-CP GVHD: Th.S Tran Trgng Tin 75 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn to anh huong lai nhudn HDKD cua Cdng ty TNHH Hai San 05/05/2010 ciia Chinh phii vd viec trien khai thuc hien, giai doan nam 2011 den nam 2015, nhu: + Md lap dao tao, nang cao nang lire quan tri doanh nghiep; + Dau tu phat tridn day nghe nang cao chat lugng ngudn lao ddng, dac biet la lao ddng ky thuat; + Xay dung va hoan thien he thong thong tin ve cung - cau; + Thanh lap quy ho trg phat trien DNV&N de kich thich doanh nghiep chii ddng nghien cuu khoa hgc va ddi mdi thiet bi cdng nghe Nang cao trinh dd quan tri doanh nghiep va sdm hoan chinh he thong thong tin dang ky doanh nghiep quoc gia; + Khuyen khich dau tu xay dung tang cac khu, cum cdng nghiep danh cho DNN&V; + Dieu chinh quy hoach tao quy dat mdi cho doanh nghiep; + Cung cap cac dich vu hd trg ve tai chinh, thue; - Nha nude va Chinh quyen dia phuang can tien hanh soat, he thong lai cac van ban ciia Trung uang, dia phuang ve chinh sach hd trg doanh nghiep nhSm dan gian hda cac thu tuc rdm ra, phuc tap khien cho nhieu doanh nghiep hien khdng tiep can dugc cac chinh sach hd trg - Day manh cdng tac thong tin tuyen truyen chinh sach hd trg phat trien DNV&N lam cho cac cap, cac nganh cung nhu chii doanh nghiep nhan thuc ro day la ddng lire de gdp phan thuc day kinh te phat trien GVHD: Th.S Tran Trong Tin 76 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San TAI LIEU THAM KHAO O Sach tham khao Doan Quang Thieu (2008) Giao trinh nguyen ly ke todn Thanh phd Hd Chi Minh: Nha xuat ban Tai Chinh Hoang Anh va Qudc Cudng (2012) Che ke todn doanh nghiep nho va vim Thanh phd Hd Chi Minh: Nha xuat ban Tai Chinh Ngd Kim Phugng, Le Thi Thanh Ha, Le Manh Hung va Le Hoang Vinh Phdn tich tdi chinh doanh nghiep (2009) Thanh phd Hd Chi Minh: Nha xuat ban Dai hgc Qudc gia Thanh phd Hd Chi Minh Nguyen Cdng Binh va Dang Kim Cuang (2009) Phdn tich cdc bdo cdo tdi chinh Thanh phd Hd Chi Minh: Nha xuat ban Giao Thong - Van Tai Nguyen Kh&c Hung (2011) Ke todn tdi chinh phdn Thanh phd Hd Chi Minh: Nha xuat ban Phuang Ddng Nguyen Nang Phuc (2008) Giao trinh phdn tich bdo cdo tai chinh Thanh phd Ho Chi Minh: Nha xuat ban Dai hgc Kinh te Qudc dan Nguyen Nggc Quang (2011) Phdn tich bdo cdo tai chinh Thanh phd Hd Chi Minh: Nha xuat ban Tai Chinh Nguyen Nhu Y, Tran Thi Bich Dung, Tran Ba Thg va Lam Manh Ha (2005) Kinh te vi md Thanh phd Hd Chi Minh: Nha xuat ban Thong Ke Nguyen Phuang Lien (2006) Che ke todn doanh nghiep nho vd vica Thanh phd Ha Ndi: Nha xuat ban Tai Chinh 10.Nguyen Thi My va Phan Due Dung (2009) Phdn tich hoat ddng kinh doanh Thanh phd Hd Chi Minh: Nha xuat ban Thong Ke 11 Pham Van Dugc va Tran Phudc (2010) Phdn tich hoat ddng kinh doanh Thanh Hd Chi Minh: Nha xuat ban Dai hgc Cdng nghiep TP Hd Chi Minh 12.Tran Qudc Dung (2011) Bai giang Ke todn tdi chinh Thanh phd Can Tha: Khoa Kinh td - Quan tri kinh doanh, Dai hgc Can Tha 13 Vo Van Nhi (2006) 333 Sa ke todn Thanh phd Ho Chi Minh: Nha xuat ban Tai Chinh O Cac trang web "Doanh nghiep dd song, dd chet vi lamphat, lai suat" http://w\vvv.tinmoi.vn/doanh-nghiep-do-sona-do-ehet-vi-lam-phat-lai-suat06721245.html, truy cap 19/6/2012 "Doanh nghiep nho va vica tren dia ban tinh tiep can cdc che chinh sach hd tra cdn han che " http://www.bentre.gov.vn/index.php?option=com content&task==view&idH249 3&Itemid=36, truy cap 22/6/2012 "Gia nuac sach tang them 10% " http://www.sggp.org.vn/xahoi/2012/1/277724/, truy cap 06/7/2012 GVHD: Th.S Tran Trgng Tin 77 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San "Gidiphap cho su song cdn cua doanh nghiep " http://www.tinmoi.vn/giai-phap-cho-su-song-con-cua-doanh-nghiep06850121.html, truy cap 18/6/2012 "Gidiphap tang tinh canh tranh cho doanh nghiep vica va nho " http://www.thanhnien.com.vn/pages/20120610/giai-phap-tang-tinh-canh-tranhcho-doanh-nghicp-vua-va-nho.aspx, truy cap 19/6/2012 "Nguyen nhdn tang gia xang dau d Viet Nam " http://vnexpress.net/gl/ban-doc-viet/2012/03/nguyen-nhan-tang-gia-xang-dau-oviet-nam/, truy cap 30/6/2012 "Tietgiam chi phi: Diing doi den luc khd khan mai lam " http://strategy.vn/detail/4/892/Tiet-giam-chi-phi-Dung-doi-den-luc-kho-khanmoi-lam, truy cap 23/6/2012 "Tiet giam chi phi quan ly, san xudt de nang cao hieu qua kinh doanh " http://wwvv.baomoi.com/Tiet-giam-chi-phi-quan-ly-san-xuat-de-nang-cao-hieuqua-kinh-doanh/45/7905834.epi, truy cap 23/6/2012 "Thucpham, gia cudc rue rich tang theo gia xang " http://phapluattp.vn/20120309011151496p 1014c 1070/thuc-pham-gia-cuoc-rucrich-tang-theo-gia-xang.htm, truy cap 19/6/2012 10 "Xang doc quyen: Doanh nghiep Id, Nha nude bu, Ddn mua dat, loi ich nam a dau? " http://vov.vn/Home/Xang-doc-quyen-Doanh-nghiep-lo-Nha-nuoc-buDan-mua-dat-loi-ich-nam-o-dau/20126/213164.vov, truy cap 21/6/2012 11 "Xang tang nhieu, giam it, van tdi than 'chet'" http://www-.baomoi.com/Xang-tang-nhieu-giam-it-van-tai-thanchet/50/8437237.epi, truy cap 04/7/2012 GVHD: Th.S Tran Trgng Tin 78 SVTH: Tran Thanh Nhudng Phdn tich cdc nhdn to anh huang lai nhudn HDKD cua Cdng ty TNHH Hai Son PHU LUC Phu luc 1: Bao cao ket qua hoat dong kinh doanh tong hop BAO CAO KET QUA HOAT DONG KINH DOANH TONG HOP NAM 2009 - 2011 DVT Ddng Nam Chi tieu Doanh thu BH & CCDV 2009 2010 2011 12.551.200.581 13.205.349.935 15.956.106.805 Cac khoan giam tru doanh thu - - - 12.551.200.581 13.205.349.935 15.956.106.805 Gia vdn hang ban 6.762.449.642 7.267.118.808 8.621.469.423 Lgi nhuan gdp ve BH & CCDV 5.788.750.939 5.938.231.127 7.334.637.382 Doanh thu thuan ve BH & CCDV Doanh thu hoat ddng tai chinh - - - 186.905.000 198.966.270 345.743.024 186.905.000 198.966.270 345.743.024 Chi phi quan ly kinh doanh 4.300.915.050 4.212.968.805 5.743.416.021 Lgi nhuan thuan tu HDKD 1.300.930.889 1.526.296.052 1.245.478.337 10 Thu nhap khac 23.432.322 37.068.828 1.139.272.728 11 Chi phi khac 20.950.344 28.735.454 503.896.104 2.481.978 8.333.374 635.376.624 1.303.412.867 1.534.629.426 1.880.854.961 162.926.608 191.828.678 235.106.870 1.140.486.259 1.342.800.748 1.645.748.091 Chi phi tai chinh - Trong do: Chi phi lai vay 12 Lgi nhuan khac 13 Tdng lgi nhuan trudc thue 14 Chi phi thue TNDN 15 Lgi nhuan sau thue TNDN (Ngudn: Phong Ke todn Cdng ty TNHH Hai San) GVHD: Th.S Tran Trgng Tin 79 SVTH: Tran Thanh Nhudng Phdn tich cdc nhan td anh huang lai nhudn HDKD cua Cdng ty TNHH Hai San Phu luc 4: Bang can doi ke toan dang torn luoc BANG CAN DOI KE TOAN TONG HOP NAM 2009 - 2011 DVT: Ddng Nam TAI SAN 2009 2010 2011 I TAI SAN NGAN HAN 5.821.847.017 6.863.787.348 8.923.686.539 - Tien mat 2.781.758.200 2.616.303.018 4.772.003.316 869.822.205 1.772.565.130 1.420.678.344 - Hang tdn kho 2.170.266.612 2.474.919.200 2.731.004.879 II TAI SAN DAI HAN 2.425.809.867 3.088.440.131 3.005.348.270 - Tai san cd dinh 2.425.809.867 3.088.440.131 3.005.348.270 + Nguyen gia 3.465.442.667 4.432.660.197 4.056.400.776 + Gia tri hao mdn luy ke 1.039.632.800 1.344.220.066 -1.051.052.506 8.247.656.884 9.952.227.479 11.929.034.809 5.072.956.037 6.569.142.709 6.232.974.862 700.000.000 800.000.000 1.500.000.000 3.567.980.055 4.508.230.909 3.508.230.909 - Phai thu khach hang TONG TAI SAN NGUON VON I NO NGAN HAN - Vay ngan han - Phai tra ngudi ban - Ngudi mua tra tien trudc - 248.991.155 - - Phai nop Nha nude 214.567.904 246.355.913 315.759.774 - Phai tra ngudi lao ddng 527.890.055 681.344.414 814.320.908 62.518.023 84.220.318 94.663.271 II VON CHU SO HUU 3.174.700.847 3.383.084.770 5.696.059.947 - Vdn dau tu ciia chii sd huu 2.000.000.000 2.000.000.000 4.000.000.000 - Lgi nhuan chua phan phoi 1.140.486.259 1.342.800.748 1.645.748.091 - Quy khen thudng phuc lgi 34.214.588 40.284.022 50.311.856 8.247.656.884 9.952.227.479 11.929.034.809 - Tra ngan han khac TONG NGUON VON (Ngudn: Phong Ke todn Cdng ty TNHH Hai San) VIEN GVHD: Th.S Tran Trgng Tin 80 SVTH: Tran Thanh Nhudng