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(?€! f,, ,r.1 TRUONG DAI HQC TRA VINH KHOA KINII T}i-LUAT VA NGOAI NGtI BO MON KrNH Tf BAo CAo THI' c TAP TOT NGHIPP PHAN TiCH VA DANH GIA TiNH HiNII SII DUNG TAI SAN C6 DINH TAI CONG TY cO PHANxAY Lip - xANc rni vrNu ciengvicn hudnsdan: LAM THI MV LAN sinh \ i6n (hqqhien:NGr Y tN NHUT r RUoNG LdD: CAO DANG KE TOAN A 2OO7 K h a : O O 7- l O T r n v i n h , t h n n g6 n n m LOI MO DAU TrongcuOcs6ngddi ;ti vaphdttriandit N6c nsdynaycoretnhi€u loaihi.! dodnhryhie.p, c6ngty n ddi, hoaldongsin xuAtkinhdomhdud mai hinh tbic lh@ hi6n ph6p qui dinh Daho?tdonesin xuit kinl doanhmanglai hieuqundodh nghiepcAn phAiot dndidukienvd nlne l{c gai chungInviin tinh doeh 16nqi dtOi nai hi.n thnc.nr TscD v6n laodong TscE trongdoanhnghi€pD y€u16qly€t dinnsv phdttidn vatdnlai cna dohh nghiepvi lro sAnphAnphlc !u choxahoi duqcxa hoi ch6p!hAn,que ten d6nch6tldqig sAnphi,n cn do.nhnghiepdacanhtranl banvitngh€nthi trudng.tt d6t?ora tien dechodoanltnehifpkltonsDgiogdoi mOitrdg fti€t bi lng drng kloa backt lhuatti6nbOvdohoatrlongkinhdodnn in ndng lsi hiCu quAeo trcngvi& ddutu cnngihu st dungTSCD LOI CAM dTt En xin cin d nnntruimgdaqo diiu kienchoemhec$p tertrudng, cAm@ cdc1haycOdet6ntinhhudngdandEen daptht duqcnftng ki'n lhltcb6 i(h vi eiri! & nlifu chom dCed bud'c\ lLothuc Ensaund)' En xin cin d coL.AMTr{ Ml LAN dah6tldngeiripde,hudhg.fn trongsu6tqu6t lnhlhrtclip daed c6ft,ahoiLdihdnhchums trinhhactai trudng Emcnngxin cin d Bd ldnhd4ovdc6cc6chiLtrcngc6ngtv dahBing dA!6n liih eiripdd d6en todg $r5l qni kioh thrrct6p NHAN XET Ct'A DON VI TIIVC TAP - (hony.1l.o,.,y tt !tft l a ta ccn 'y.uri .ttP',u A' ii oy.- j.ts u' ,4 ,.t.1.a.jb.t.i !.trLp -rt l*hb .\t : q.* g.tf,.,J.i'; a,.' t ;, il".i ii t;; ;; ;; : 'lt'at Kkia ", ,.^tltita.tni .,ox, li.tt ; tk tc 1f 4dt aai1,,t f 1./t h.arli{p : lJtlte.d,;.11; a th,:.tc '(tt.V4i.6aa,, t€(ta\y c (!!e-,(.on.u&.t,tt rang lj lttu; yia t,.to.*: l,.it ! idnh &.ii *fr.-n.[Aglfvrt]',tt.uia.,!nrLh alatL ry1,;9p.,ohd,|r p.dltrtit.:{1r.].lkuk :6i lharL c.llt|ga tr?; wr Gz+ e.eg: nftfa1 A/1 +i{t!hl .,tqt' l:+.nan .fii jn i nAAtsi"g t!.: 1\Xr l1roh.!\Lk1i.1li &L4t\n hirtp.,:{il;.i& ri.a|r4xeV taAh.$d.,N4 +i{i t$,A fii.t.(,f.JL c \ia.iin h r!t$i€.^ ati.ch ;k $.ffui q14,!/.rd, ,rrA.(da trhh nel:!.i ^ K.,:lAi' tt: ,Nad) .rlii ff""8;o$;?,F'o'o '/fr, a9t:l: i,'t w ri^4 fii.vtrtt 1i,.'-,r t,;., !3aa NEAN xfT ci.rA Gr,lo vroN IIrloNG DAN NEAN >dT CI'A GIANG r.IiN PEiN BION CHIIONCI: CO56 LV I-IJANVE K6 1OANVA TiNH SU DTJNGTSCD Ttangl ''''''''''''''l I Kh6idien .I -2 2D r cd i mc n a T S C E 1.3CichphenloaiTSCDvnngurenl;c dirir git]SCD 1,3,1cdp c h Alno a i T S C E l i d hc h l i l L P L h d l o ari b e o - h s n d- u n g -3 1.3.1.2PharloaiTSCDthcoc6ngduDgvidnnlin - .4 ,, l l j P h a n b n i d i s r i n l h c o q u y d n s d .h n u ,.4 l h i n l o a i T s c D b a o g d m c n c l o a i s a u d i y - g i i iT S C D E2 , i n h .- , Xdi ci n hn g u y €gDi 6T s c Dh i u h n r h - - v 6h i n h 2X 2d cd i n hn s u y c8ni aT S C D 1.4XacdinheieriiTSCDsaushinhanblndiu 5K t o 4t n gh q pT S C D -.- 1.5.1KarointIngTSCE 1.5.2K{roinginnTscD.,,,, k36t o nk h i ut a oT s c D l s K 6t o i n c h i r i € r T s c D 1.5.5 KEroinsnachtaTscD - 12 t2 , 13 - 14 15 l B a L o i o n n v n p h e l h i d n ! n c d ! n .h ." - 18 ? T i s u i l l d i n h u n f t v d n c d d i n.h .- - - - - ' CHIIONG]I: Cd SOLY LUAN V6 (6 TOANVA TiNH HiNH SODI,T'JG - .19 TSCE - 19 N h n n g n d w b e n ! c n e y L i c l r s n b i n h t h i n h v d p h i t h i a n c n a c O D .s l y - - - - 19 2v.i t i d i ! l i c n ac d d g t y q iv i l l n 6k M n 3T.h u AlD ru \r ph mghuorephirr:in l 4C h t cn i n en- h , + m 19 20 -,.4 2.8.C6n8tloki6nkevld&hii6hiTscD VaKrEN NGr{ -:,::i50 CHUo|{G m:Kfi LUAN C6nglrinh cn! c6ngty nrangti'rh cldt ddn chi6c.n:n n vnne sa!, ving xa, cdng kinh c6 ket can ki rhuelphtc tap, c6nelrinh lhuimg bi kdo dai fidi gi.n hong qlle trinhlhi cdngphaichiu anhhuog cla thiri1i6r.khiu ei,i t6! nnt bing, nenviectbi c6ngbi gi6ndoanvn knodailndi gian .! Quilrinh c6ngnghevi tOchncsnnxuit: C6nely Cii pbin Xet l;p viLXd.C Tre Vinn tnuchioncacbai c6ngkinh khdc nhautheoho.p d6re n1r;n pluc vu cn c6ngrrinh giao thOrgn6nglhdn M6i c6ogtinh c6ddcdi6mrii:ng.Do vat,liLylhuic lio linh chat,diahidl cn m6i diamttric6ng,cLla tirng c6nglrinh, cdng tt se c6 n16tqu) trinh c6ngngh€phn ho.p tumg ihich clo timg nor.rme (one l rnhll'dc nhiu S.L d;) li r^ ,i nng Inrh cnrCighi hn )au nd + C6ngthoiil nudc BAiS: xr'rcdiDhpban vi thi c6ngtleo dnngbnnvElhi6 ki:, dthg tony dno,nny m6ng gia c6ng sit viLvnn O knuOnrdnng nny iron be tong lhco dnnsti requydinb 16chtc han c6ngdd b0r6ngtn m6nelendin rutds cbic chin da + Kcnl,muong-EC dapix6cdiohph?nvi thi c6nglheobangvc thia ka.diDg xringc4p.mdy dio de ino ldng k€nh'nuone.sdr ni, demmdt dtrd.g Tro.g thi c6ngphAic6 cin b6 ki drualclia congly tr\rc liCptheo doi x'i li vAdOng thi'i phaic6 cin b0 ki rhuillcia benA sien s6rc6Dstrinl,rhi c6nsihai ber drni ry kil nghi€n ihu vi quy6t toAdkli c6ngrdnh hoin thinh C6ng ty ph|ii c6 tdch nhien drn blo c6ngtrinh rheodfng quy dinh cn Nhii nudc cvHD:LiM rlll |ut r^N svrHr NGUYaNNH!'r TRUbNC Nq TK 241(2413):18.000.000d CdTK 152i18,000.000d Ket chuyenchi pbi siiachnaldn Nq TK 142:18,000.000d C6T(241:18.000.000d Phenbij chi phi snachla I& rronglhdngndy NgTK 627:3-000.000d C6TK 142:3.000.000d 2.7Titrhlinh sndgngTSCD 2'tu Pheolich cd c6uvAtinh hinb sir d'.rngTSCD viec nangcapd6i vdi tnns rhiA b! duocxen D m6l lqi th6kr6ns chi chi€nlin] ihi lnEng sanphemhlng h6! mAcdth! lruihg vijn nllnngdoantnghieprmg bi ki thuathienrlai thuog D nhtug rtd vi tuqc itiu tu dnnghudns.nang lai hi€! qudqo sin phamd{p ing rhu cauxahoi densdn cayft d6ei6pc6ngry dtnSvnngtt€nthi lrutmg.Nhu vAyho c6 nhnngldi rhekhi c6 nhuciu va vi5Dhoacdiu tu nd rodgsAn TSCDduqcrtiu iu dllngh(hg selio ,a mottd6nvaneldn diji vdi doaotnshie! kl6ry th6 to4itn nhing huihg hqpnii ro horclhit bai trcngki.h d@h cnig vi d6i ndi TSCD, 2.7.2Eifu suetsndqngTSCD Chnrgia dnngchi deut6nehqp:hieusuiitsn dungTSCDvi tinh chl ticu cho nhiautla,i ki kldc o se$iy rtuqcti.h hinh cai ti€n viic sn dmg r\it bi cna Tac6c6ngthit sau: = Hieu sudrsidunsTSCD Nguyengi6binnqlan TSCD tli€usuftsndunsMMTB= cvHD:L^MrHt Mt uN svrH, NcuYaN NHUrrRUoNc giebinhquanMMTB Ngu!Cn DCthiy r5 hieusuAtsndrDgTSCEd cdngtv ia theod6i bdg phanfich sd: 18.355.891.374 = 4.98 Hietrsu:1st dungMMTB = (nam2007) 3.6A4.022.r45 18.355.891-374 =3.51 HiQus#t si d\tngTscD = (n!n 200?) 5.232.794.169 21.482.619.286 Hie! sutt sndDg MMTB (nlm 200E) 3.162.304.415 2t.482.6t9.286 = 3-94 HiCusudtsi' dus TSCD= (ndm2008) 5.449.286,512 Ndm2007 Nam2008 ChitiCu t 5 ? 42t.482.6t9.246 5.232_794.169 5A49.286.5t2 2.NguyerCr6BQTSCD 3.684,022.t45 gi6BQMMTB 3.Nguyen snd\ingTSCD 35,08 4.HiCusu61 5.HieusurtsridlngMMTB 49,83 llr*t "*",r t "i"* +3.t26.721 9lO +2r6.492.343 3.162.304.4t5 +158.938.270 39,42 r.4,34 51,1 *tt ' Quabins phentich t€n.ta c6 rherit ra,not vai nhenx€r vd tinh hinhsn drng TSCDcnac6ngty XayLip vaXdnsTd Vinh Ct not d6ngMMTB ihab gia vnoqu6hinl hoatdongSXKDthi ieo 4.98d doa.l thu(nIn 2007) Cn hol dangTSCDtbm gi! vio quekinhboqtdongSXKDihl i?on 3,51d doa.h thu (ndm2007) qj' nOt dine MMTB lhamgia lno quatrinhhoatd6ngSXKD thi llo r.5.?td doaih thu (nam2008) Cf nOt ddng TSCD lham gia vno qua $nh hoet dins SXKD rbi ta.on 3.94d d@ih thu (n!n 2008)- Tn sii lieu ren l ot hanxdrvabicusudtsrrdlng TscD nhusau: ' ' Nam2008so vdi ndm2007tdngtheochiauhudnstich c!rc,mic dn q lCtlng kl6ngdAngkAnnhg diauidy chmgrd hrduu;r sndungTSCDcU6@neb @ hiiu qui Diaundychoflr6y hnh d?odo! vi cnngnhubm ei6n d6ovi c6cphdngbe de qufl li si! xap.b6 ti cOngtrc sndms TscD m6tc6chhqpl, & d6neg lsi lqi ich thi6tthrc choc6ngty 2.8.C6ngtec kiad kOvn d{nh gi6 Iri TSCD Cu6indf, dat€n hdnhkiao kOTSCDdd diji chi6utr€ns6sdchvd tr€nlhtrc!: ftnngkndpvdi Dhdu,kh6ngc6lii sid din., thi6! nenklt6ngc6 rehiepw dAnIgi6lai TSCD, C V H D : L i M T H tM i T N N SITHI NCUY.NNHVt TRUONC CHIJONGrII: KiT LUANvA Krl4NNcltl 3.r K6rhAn Di iru lin hiiu \e cune i l; ro;n (( D I'i c6ne J 'o Phin Xd) t,rp X,tngTrn Vinh.cm lb6yTSCDln 'niil b6 pha'nhdl sricquanlQ.g lronequ6trinl xuir kinhdo.nhcnac6nsty ch6ngcdakhoahgcki Cinevdi suph6ttdi, cnasin xuil vd $ ria bOnhanh de thuat, TSCDi ciingiy kh6ngngi'ngddindi hidndaih6 vntanglcnnhmhch6ng l?o ldng suil liL chit ltdg so phem kh6Dg ngnng duqc ntng cao cnngdbucdcc6nsrykiic c6neir cd rhanxey L;p !i X6ts TdLvid dachn llansd6nli€c diu nr TscD rrongSXKDcnlu vdi viact6 chvcconsldckAbdn vi quinli TscD not cdclrc6bi€uqui u o (t " l t r ; P r ) e o rJ l a d : t r l ( n n g h i a r r i h l r o n gr lo g i a nr \ u cr { ' r , r r g canrhlr rAvdi cdcsij lieu.sdsichvd d6cnngli nhi,nskicnthtc v6 cnnsb6ichdC ginpomsaunnyc6thahoiLntbiinh6L c6ngvieccLi.tuinh cu6i cnngcn xin gti nhtnsloi bi6rm seu;c tdi cOLAM TIll M! 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