phân tích tình hình tài chính của công ty cổ phần tư vấn năng lượng

   -            1 1.1.  1 1.1.1.  1 1.1.2.  1 1.1.3.  2  3 1.2.1.  3 1.2.2.  3 1.3.  5 1.3.1.  5 1.3.2.  9 1.4.  10 1.4.1.  10 1.4.2.  12 1.5.  12 1.5.1.  13 1.5.2.  17 1.5.3.  18 1.5.4.  19 1.5.5.  20 1.5.6.  24 1.5.7.  25 1.5.8.  26 1.6.  27 1.6.1.  27 1.6.2.  30  31   32 2.1.  32 2.1.1.   32 Thang Long University Library 2.1.2.  33 2.1.3.   35 2.1.4.   36 2.2.  37 2.2.1.  -2011 37  37  44  49 2.2.2.  51 2.2.3.  -2011 55 2.2.4.  60 2.2.5.  62 2.2.6. Phân tích ch tiêu phn ánh kh n lí n 2.2.7.  69 2.3.  75 2.3.1.  75 2.3.2.  76 2.3.3.  78  80              81 3.1.  81 3.1.1. h doanh 81 3.1.2.  82 3.1.3.  84 3.2.   85 3.2.1.  85 3.2.2.  88 3.2.3.  88 3.2.4.               91 3.2.5.   94 3.2.6.  94 3.2.7.  97  98  Thang Long University Library    BCKQKD  CP  D/A  D/E    EAT  EBIT  GVHB n NHNN  ROA  ROE  ROS  SXKD  TB  TNDN p TNHH      VCSH        9  14 n lý N ngn hn 15  16 i gian quay vòng ca tin 23  u t chc cng 35  36  2.3: Mô hình tài tr vn kinh doanh cng n 2009 - 2011 49   Dupont cng 73 Bng 2.1: Tình hình tài sn cn 2009  2011 38 Bng 2.2: T trng các khon mc tài sn cng giai n 2009  2011 42 Bng 2.3: Tình hình ngun vn cn 2009  2011 44 Bng 2.4: T trng các khon mc ngun vn cng n 2009  2011 46 Bng 2.5: So sánh các khon phi thu và các khon phi tr n 2009  2011 50 Bng 2.6: Bo vn và s dng vn 2009 - 2010 53 Bng 2.6: Bng phân tích din bin to vn và s dng vn 2010 - 2011 54 Bng 2.7: Phân tích kt qu hong kinh doanh 56 Bng 2.8: Bng t trng các loi chi phí so vi doanh thu thun 57 Bng 2.9: Ch tiêu phn ánh kt qu kinh doanh 59 Bng 2.10: H s thanh toán n ngn hn cng n 2009-2011 60 Bng 2.11: H s thanh toán nhanh ca 61 n 2009-2011 61 Bng 2.12: H sn 62 n 2009-2011 62 Bng 2.13: Vòng quay khon phi thu và thi gian thu n trung bình 62 Bng 2.14: Vòng quay hàng tn kho 64 Bng 2.15: Thi gian quay vòng quay tin 64 Bng 2.16: Hiu sut s dng tài sn 65 Bng 2.17: T s n trên tng tài sn 66 Thang Long University Library Bng 2.18: H s n trên vn ch s hu D/E 67 Bng 2.19: Kh  67 Bng 2.20: T l kh  n 69 Bng 2.21: T sut sinh li trên tài sn 69 Bng 2.22: T sut sinh li trên vn ch s hu 70 Bng 2.23: T sut sinh li trên doanh thu thun 71   75  76  76 Bng 3.1. Giá tr a hàng tn kho 87 Bng 3.2. Xp hng ABC cho các hàng hóa tn kho 88 Bi 2.1: T trng tài sn ngn hn và t trng tài sn dài hn c  2010 - 2011 43 Bi 2.2: T trng ngun v 2009  2010 - 2011 47 Bi 2.3: Kh  ngn hn 61 Bi 2.4: S i ca hiu sut s dng tài sn 66 Bi 2.5: S i t s n trên tng tài sn 67  2.6: Kh  68 Bi 2.7: S i cn 2009 - 2011 71 n kho phân b 87                             không                               Thang Long University Library  -   -                          -  - P -  Công t       1 .  1.1.  1.1.1.                           -    - S                              1.1.2.  -                       -      Công ty TNHH). Thang Long University Library [...]... m giúp c 12 1.5.1 - x 100 - 13 Thang Long University Library x 100 Tuy nhiên, chi x 100 - - Chính sách qu n lý 14 Chi phí cao h Chính sách qu n lý N ng n h n Chính sách qu là chính sách Mô hình chính sách qu n lý N ng n h n VCSH VCSH 15 Thang Long University Library nên thu n (hay chi n ti 4 Các Dung hòa 16 ch Chi ti n 1.5.2 17 Thang Long University Library - - - 1.5.3 Doanh thu Chi phí , hàng hóa,... 3 Thang Long University Library - - g 4 - - 1.3 1.3.1 5 Thang Long University Library các thông t - 6 - g kinh doanh tiêu 7 Thang Long University Library Báo c ác nhau thì tuân - 8 1.3.2 - - bình ngành n 9 Thang Long University Library 1.4 1.4.1 tiêu phân tích - - 10 - So sánh theo không gian ân y = y1 y0 1 y0 so sánh y = y1 y0 y0 11 x 100% Thang Long University Library 1.4.2 tích 1.5 p kinh doanh... University Library = 1.5.5 = = 360 u ng này 20 k t g khâu bán y là ng cao nh ng ng doanh thu = 21 Thang Long University Library 360 = các bán i toán h n các khuynh h ng Nh gây khó kh phí tài chính Ngoài ra = + 22 - = 360 x i gian quay vòng c a ti n Mua hàng Bán hàng bán hàng mua hàng = y 23 Thang Long University Library = = chung 1.5.6 ng quan = 24 = = EBIT Chi phí lãi vay - = 1.5.7 25 Thang Long University... Library = = chung 1.5.6 ng quan = 24 = = EBIT Chi phí lãi vay - = 1.5.7 25 Thang Long University Library = = cùng ngành và so sán = 1.5.8 sinh 26 = = Doanh thu x x Doanh thu x tài chính công tác 1.6 1.6.1 - 27 Thang Long University Library . 2.3: Mô hình tài tr vn kinh doanh cng n 2009 - 2011 49   Dupont cng 73 Bng 2.1: Tình hình tài sn. s dng vn 2009 - 2010 53 Bng 2.6: Bng phân tích din bin to vn và s dng vn 2010 - 2011 54 Bng 2.7: Phân tích kt qu hong kinh doanh 56 Bng 2.8: Bng t. cn 2009  2011 38 Bng 2.2: T trng các khon mc tài sn cng giai n 2009  2011 42 Bng 2.3: Tình hình ngun vn cn