Untitled 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 THA[.]
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 61 3.2.2 Xac djnh cac nhan to anh huang 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 26 Hinh 2.2: Ca cau bo may k§ toan cua Cong ty TNHH Hai San 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 44 TNHH Hai San Quy I nam 2011 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