xác định kết quả kinh doanh và phân phối lợi nhuận

bw / r"'t, TRUONG E4I HQC TRA VINH KHOA KINH Ti, LUAT VA NGO4.I NGII Bo MON KINH Ti DAOCAO THUt TAP TOT NCHIEP DI' TAI : K6T QUA KINH DOANH VA PHOI LqI NHUAN XAC EINH PHAN Sinh vi6n rhrc h;en : Ld'P : CAOTKTA Kh6a:2007-2010 : PHAN THANH HUYION LAM Tnl Mi xuAN ss Trn vinlL thing06 nn'n 20r0 MODAU sitS(a .! DATviNDri NGHrtN allr lroDg nhnne niD giD ddy. Dtroc la.6 Dhnng chuydn bi6n rd |€1 re moinrirt kinh l€. chinh ri. xri hOi. h ninh qudc phnns. dic bier li vd li.h r; Dn li k;t q$ !a'i nhnDg chinh stich dii nrni lrong viac quio li di;u hnnr r;r hnh li qudc dan -lione d6 liec oiirl'.ii \ \.r' .r, .lo.r ' d rl,rLri:pl r'6 ro r r,o.ng l 'j r - rr )iL la nhiem !u hirg diurronghoat dingki.|.loaDl\ li n\it cdne qr qua. ro.g, lhOngqua vai lrn ;in ka roin. do.nh nshieD sc llnr lhiip diy ln rhdng Iin drlnh ch6ng, kip lhdi vd ti rhinh vnk.l qon hoitd6ne kinhdornh dd rud6 dd E cnc quy& dinh kinh 16 phn hdp, kip Ihdi !a hiauqun Ke onn xnc dinh kit qu knrh d.xD[ r,i Dl)in plr6i ]oi nluhn cnne h n6t kheu quan u inA r.oor 1 r.r,or \i ro 11' ! ' c l"" ' o'grrn'gr_ tucr"yaJd d.rl,l.'do l,rLl.ilplvlril 't., l.i'.' l'.'.1,6r'JlD !ir.J\.rnl-lJ u6n rxi vi lnil tuiin cnndo.nli tre|iif. \.,i.'st'.1.'tr r''d. 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"r r. ro'r.r \. l,-l.r"1n $,.1 ol'l;l t',. ida.'n ,^i'icr,gr'o' d{" !' ;;r,gr'or tr. oi'ii nrr'. disau lnn hi;u cllns rlc ki loi,n. cn rin chon di lii x:ic dinh kdr qu,i kinh dornl' 'ir plin nl,iiliri nhu n .:. rlrvc'Irtu NGurtl cir'r, Muc tidu chn yar ln l.in |. kar rtLi' ho.( dang kinr do.nh cnr do.Dh nghiep !i phiiD Dh6i loi nhuiln ftnl oiich fidr 1r. hlrri li \s.i] n sinD doiDh nghiaF d.itrh gia chhh \dc lai hay 16 tong hoat d6ng kidr rd. fn d6,liD r ngryiD nhin !d rft n nhnne bian phap khic phuc nhnng lau karn ilt A(ip phl]lr nll.g c hi€! qli si. xlrr kinh doatrh cn. doa.h nghiap E PSAM VI NGHION CtTU KhODg gihn nghi€n ctu : T?i COns Ty C6 PhAn sach vA Thi6t Bi Tt ngdy 2614,2010 d6d ngdy 7/64010. nghiC! c'ln: Bdi kn6a lul. duqc nehi€t rd chl nghien c!! so I'nrc ve *6c dinh ket LOI CiM O'N F){!c4 $di gian ha. 6p. ren luygn lai Trwng vir qua thiti gian ti€P xuc ih@ r"i thO'g qua rinh hrcdpra oig lv{oPh-rs" h\d lfierBl fruong Hoc lrA vinf ddn em da hodn rh,nh bdi bro cao rhLrc 6p r6t nehiep. c6 duqc k6t qui nav h nhd sF tr6ch giAng d?y nhier rinh cn! qui rldv cO cims ss ginp d0 6n tinh c|ja qut c6' 4h chi trcng COns Ty c6 Phin srch vn ThiA Bi Trddng Hoc Tii Mnn ldng kinn tang vA bi6t m sau sic en xii chan ihinh c'n d : Bd gign hi€u Ttudne D?i Hoc TidL Viin da tqo diau ki€n da chnng en duqc hA' €p va t6t ngniep. Xin chan tbanh cim d qli Tbiv C6 TNdne Dai Hoc Tle \4nh dd phq tr6cb giAne day vd Qn tinh hudne dan DIc biet U cO rhar Thanh Huv'n dd €n linh hudng did €m lhtc bien bdi bio cdo thrc 6p r6t Dshicp ndt xin chen thdnh cin on Ban Gidnr Ddc C6ns Tv C6 Phan Sdcb va ThiA Bi Tnrdng Hac TId Vinh. cnc anh chi. cd chn phnne ki: todn de ginp dd tao diCu kien thuan lq, cho €n !a n{ tht i gian. .uns cip th6ng rin. rdi liiu cd' thia cons nhu vi€c tl6ng edp i ki6n da si,:ip em hi'an thdnh t6r bii bdo ciio rhuc laP ti5l neliep ddv Em chah rhdnh bi, d I NHAN X6T CUA CO QUAN THIIC TAP ,.,@ca ;: ll cb?,1"+ cr -;J. ; .t:.".i bt 1''1aTA,r t/"J" +ta . .o^.1. ^ :1; " CJr. lru' 4;on . a) lg.rhans.,0.Mm 20l0 .f" ;",:R :(,.',1tiiiii# '\ taut'rc nYY r.' "-,;i9 MVC Llc b0c€ Tnng CIIttONc 1: ,,. I pHrJoNG PHriP LUAN Va PfiU'Ol\C ?ni(P NCHISN C!! 1 l.r PHUoNC PHI|PL!aN. Ll.l KitQuiHoatDonsKinhDoitrh . 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" s0 KtT LU4N vi KrriN NcHl , . , 50 3,rKATLUAN ,, . . ., 50 3.2K16NNc111 . . - , s| Tar LrDu rHAM KH,iO . 53 DANH MiJC C,iC BiNC, Sd Dd, HiI\'H eocqca BANG 2.1 : Bdo cAo Kr6T QUA HoAT KINH DoANE BANG 2.2 : KI ToAN DoANH IIIU QUA 2 NAM 2006 -2009 BANG23:K€ToANcr Pd QUA I'AI NIM 200&2009 .BANG 2.4 : I<S ToAN &ic DtItH KtT QUA KINH DoANH Brdu bO 2.1 , Tr$ rSN DoANH llJU HAI N,{M 2008- 2009 .BdIu D0 2.? | TI$ I{IEI{ cHI ?Hi cirA tlal NirM 2008-2009 Ki HIEU cAccUM Tir vliT Ti.T b.CE!r 2, D'l'T : Doann thu thuin 3. DTHETC : Doanh lnu ho dong tiri chinh 4. TNK : Thu nhep kn6c 5. GvBs : cid vi5n bdn hdns 6. . CPTC: Chi phi tAi chinh ?. CIQLKD: Chipbiquin li kinhdodrh 8. cPK : ahiphi khnc 9. GVBHrI : Gii !6n bdn hdDg b6a lO.CvBtlHDV: Gi6 v6n bdn hdne h6. dich !\r ll.CPBH i Cni pbi b6n hing . 12.CPQLDN rChiphi quin li doanh nehiop ll.LTK : Lai todg ki l4.TNDN: Thu nhap doanh ngniep 15. XH : Xa h6i I6.XDKQKD: Xncdi r kijr qld kinh doanh l?.PPLN:Phan ph6i lgi nluan 18. EDTC : Hoal d6ng tdi cbinh 19. riDBT : tloal d6ng bil $u68 20. CP : Cd phdn 2l.TscD:Taisan c6 dnnr 22,KD:Kinndoann 23.TM:TianFit 24.TCNH: TiaD goi ngan hdne 25.QLDN: Qudn lY doanh n8biep 26. DN : Doadr nghiqP 27. ScK : S6ch gido ldoa 28. SGv i Sdch gi6o vicd 29. GTCT : Gi6 tri gia tdlg 30. N\|L : Neul4n val I€u 31. CNV : C6ng nhan vien 32. CCDC : C6ng cq duns c! oarAr,xAcorNtrxtro!\krlHDo^N'r!\Prl.irPtror''OrNrIr4! 1i s' cHUltNc | : PHUoNc PHAI Iru{N v,\ Plru'oN(; PniP NcHIi-i\i cil! 1,1 PHdoNC Pll^t LtraN l.t.l KatQui UoittDOnq Kinh l)ortrh Cic ldlni nii lion qtr,n Doanh rhu ft hoal d6ng sir xuar kinh d.anh: Ld bdD bO si; rian (hu dtroc d. bdn sio phanr. h':n1g h6' clng cip lao !u dich vu clr.t,.\\.gluo'l'.l i-'J \'""r" 'l r^' - lhx nbiP hoal d6netiichir'li LdcnckhoiD lhu duoc docic hoal dnrgriichnrh mang lai $uliicho!!y ldid€n sni, ldi nhuan rtwc chia vl c.i. lnichnnr k|ic ona domh nghi'p - Thu nhip honrddng birrhwn-!: Lii ciic khoin nN rlip kh6ng maig {inh lhir rh{dDg \ut'n (igodi clic khoin dlu nheplren). kh6nslAldi lif lailronskj nht llrtrh lolill 1ii sin. lh! phal do !i phan hqpddng,,rruDqkhodoidnxr:rl!.hoinnliif dtpho'8 C6 ddqc doanh th! climglon sinphi'n linn tu dtroc khich hingchiF nnin v' gii ri vd gii rrL su durg -Doanh lhu h nguan lii chinh.hr )au da dam bio targlii ce' khoir chiphi snn xuil kinh dornh dinr btto cho doinh Dgbilp r'ii sir ruil giiin don lii sdn xu'l - l.d ngudn di .hnnr dd doanh .shiap llr\rc hitn ctic rhidnr !r di;i udiNhd nu''c' - Le ngudn tii chnrh d! doanh nghiqr.o lha rliaDr gia lien luan litn k€l voi 'dc doanh nshiCt khtic -C6pphin rhnc.hy r6c d(l luinchr]_in crir !(nr luu dong Doanhlhtr ln hoi,l d6ng kinh doanh li khonn llrlL do sin plriDr ii€u lhu denr lxi [...]... xdc dini k6rquar do!trh kinh rc!!3! 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TK 5 | I c6'1l K ep 2 ffi thu 5l t.l : D@nn b6nhdng lhu Doanh bdnlhdnh 511.2: Phim cip lhu 511,3 ;Doanh cung laovu.dhh.lu 5I L4: Doanhthu tq cip rrg giri ?hums ohdpk6 toenndi s6hoald6N kinh ta chil v€u: - Bdhsdnphdm,hdngh6a,dichvu lheophuong Phtplrvc... quln li doanh Khii ni0m: cna t6c w iiil chi - ChiphiQLDNld nhirog phiSidn phuc clroc6ng quin li chung phikhAc co rd r'j c6 chi doaDhnghiepgbnr phihi.h chnrh chiic vin phdtrg cdcchi nghiop khrccirrdoanh d6n lienquan holt d6ng phin b6 - vi neuyen chithi QLDNphir sinhlrongki dwc phaD h't chosdn tac c6 nghiqP chuki kinhdoanh riCu rhusongkt.T onghol dic biard6irni Doanlt ilme rhu rieu nhimhoic doanh kh6ngluong... laoru dicbvu rn ngoAi li sanpham d6n noibOtl€n bi6ulnng,efu v6n li! doanhcrickhoiDthu lidr quan liCc b'n snn phin, thutnJgiacnaChinh Phn sa siin iru' + Doanh tn hoil d6ngsin$ir kinhdoanh duoctru vio khodn thu den lai - Doann ln hoalilongGi chinhli klioin lhu dLocdo hoil d6nsrii chnrh lhu hdne + lhu tn lianhi nsan I Thuftchia Ei liendoanh khoir +Thu rn hoat d6ng lLr diu chims le chenh neoai lech + Thutn... Mucieu cnaC6ng da khac phiilbiatrcti' hoaldings xuatkinhdoanhltns cd ldc nBunn lruydonscic nghia \i rlnL dnn b.loriac l,ltrr riiDe thnpchongtoi laod0ng thschiCn cna; d6ns, li cic thu cic vud6i roi ngin sich Nlii nLd lichctr hhrirhirc nsunn sud!trshqp d'l tian shi \!itkinh doanh hieuquikinnG vecd da nudc tdisiucnaNhn Siao Phdl vd cMr cnac6ngr' Liv|iduqu.lkinh16lanchi r, phin diu d'dal lqinhua' solarr tmnh... ch6rhirrdnng hii rrhipian kinhr'' Chft nn.griL linh Yrrchont dnns: nd's &-fhiil BiTtuonglloc I rl vinh c6 cd' chL?c !i nhietu It C6ne C6 Phii Sech vin chinh snch ho' 14 hanh lo.i sich(sichgitiodqc siich c! Kinhdolnhphtir nginl'ginodm dd dnngdav phinrlhuc vlrchtrlotr lnin phnthinhciicloiLiitr bi nShenhin,lhiit viinphdng rhidrbidnth.nh, hoc, plri Kinhdo.nhlarphim.sln Dhanril hoi lrn phnne ii Kinhdoanh inil hnnglh!ducth!llm... ldovu,dich!u = Tdngdoanh bin sir thu hdng cung laovu, h6! cif giid rru gdnrl (CAc khodn banbi tr lai vi $$ xoit doanh hine lhu hing ban GTC] drcophvmg phdp Chlphi lachgiia rlnrnhiiprhun v6 hoqldonetai ffi thuen - Kijt que hoaldonebit rhuong:Li clGnhldchginathunhap rhui,ngldi chi phi hoald6ngbatlhu@e cla Kijl qui sin xuir kinhdornh do.nhnghi€plongk' lir I IDTC lnHDBI dal nghieP - Kal qld senxuAtkinh doaDh k;l... chinh kinhdoanh clic tinh mang chiilloin dooh nghiep thoenchiphikhnc - chi phi hoat {lang chidr: tai phihoicciickhoi'n gam khoanchi lii Li cdcchi phi hoaldone uhinh.bao cAc nghiep rdichinh doaDh cn! 16li6nquan cdchoatd0.g di:n Cniphihillhume li xrvennh! chi Philhanh TSCD nop rhudne Ld cnckhoin chi phi kh6ns phat ph?nhqpildfg ri lhdongphipxtic drnh k;rqul kinhdo.Dh thu lech - K6l qui hod ddngstn xrit kinhdo.n|:... pb,iith6ngbno drngkr"kinhdoanh ry d'rnh li gi6ydlijngnhindirng knrh didu.lrinh otrnr: xicorxrlx.roui \!!ll q91]l T6 chft ornn licnn cnnplr: l il6ngcnac6ngr, ci{n D6c:Li ngloiqnnr li 16clii'cvi diduhinh moihoat nhl ho.nhchndorgchinh snch n(oc thcodnnANd chiutrlch nni€nlru6t ly!a nghib6nhidm di;c D6c:Do gitim C6ne FhoCiiim r\ rJ"e \ t'q;o'J d'ngrnru l phoeiam-ic\ ha"r |._'h nghiap cin kinhdbanh doanh ban Duoi... ki Cu,5i kir chutantoAn rhunhrt ho.r ddnsdi chinhphil silh lrone dinhk6lqui kinhdoanh NdTK 515 Thunhip holildine tiichinh kar kiinr C6TKgll Xircdinh qua' do.dr TK 5I5 lniphii:uholc loi tuc CP tii nhdp hoal tu done chinh -Phii rhukhiLch hiing,phdi ln Fi hiiphieu, ci, Phiou TK5I5 luQcchiathubing nguyen lien liine h6atn hoald6ng doanh '1K12t.22t 222 'lhr nhiprnho?r lien dong giinr Hodn nhnp phnng du ffi . d! doanh nghiqr.o lha rliaDr gia lien luan litn k€l voi 'dc doanh nshiCt khtic -C6pphin rhnc.hy r6c d(l luinchr]_in crir !(nr luu dong Doanhlhtr ln hoi,l d6ng kinh doanh. QUA HoAT KINH DoANE BANG 2.2 : KI ToAN DoANH IIIU QUA 2 NAM 2006 -2009 BANG23:K€ToANcr Pd QUA I'AI NIM 200&2009 .BANG 2.4 : I<S ToAN &ic DtItH KtT QUA KINH DoANH Brdu. r"'t, TRUONG E4I HQC TRA VINH KHOA KINH Ti, LUAT VA NGO4.I NGII Bo MON KINH Ti DAOCAO THUt TAP TOT NCHIEP DI' TAI : K6T QUA KINH DOANH VA PHOI LqI NHUAN XAC EINH PHAN Sinh