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CHID CING 1. CO SO Lt LUAN VE HIP QUA sir DUNG TAI SAN NGAN HAN CUA DOANH NGHISP 1.1. Tong quan vi doanh nghifp vi Iii sin nein lion trong doanh nghilp 1.1.1. NW ruff vi doank ngkqp Mest ca the song dank nhiiu ti bio de ca du vi hoan thiOn it Wri non kink to ern vey, new to coi nen kinh to li mOt co the song, thl moi doanh nghiep li mOt to bio. Sirc 1choe dm nen kinh to phq thuOc vio tinh hlnh host dOng mitt mot to bio Ay. Xet tren kit Ruth 1Y thuyet tit With, doanh nghiep 11 chi the kinh to dOc lop, ca to cich phap thin, host dOng kinh doanh tre ► thj trubng nhim lam ting gii tri ala ebb s6 htitu. (5 Viet Nam, theo luig doanh nghi0p: doanh nghiep la t6 chirc kinh to c6 ten rieng, to tii sin, c6 try se giao dich 6n djnh, duqc ding kf kinh doanh theo quy djnh at pluip lu$t nhAm mix dich thyc hien clic host dOng kinh doanh. Thong nen kink to thi throng, ctic doanh nghiep bao gam aic chit the kink doanh saw My: - Kinh doanh el the: + Li loci hinh duqc thinh Hp don gib nhilt, khong an OM c6 dieu 10 chinh thirc vi it su quin 19 ala NM mem. + Kh8ng plvii tri thug thu nh9p doanh nghi0p, tit cal lqi nhu0n bi tinh thug thu nh%p ci than. Chi doanh ng,hi0p chill trach nhiem v8 han d6i vOi cic nghi Ai vi cic khoin nq, kitting c6 st a r tech hitt Oa Si slut ci thin vit tai sin ctia doanh nghiep. + Thai gian hoot dOng Oa doanh nghiep phq thuOc vtio tu6i thQ dm ngubi chi, khi Ming thu hit von bi hun chi bei lcha niing ala ngtrbi chit. - Kinh doanh gap von : + Viec thanh lers doanh nghiep nay d ding vi chi phi titbit lep At thip. D6i vat clic hqp d6ng phirc top can pith duqc via tay. MOt s6 trifling hqp can ca gity phdp kinh doanh. + Cac thinh vien chinh thee to nth nhiem vt, Imn yeti caic khoin nq. M8i thinh vien to trich nhiem deli WA phin Mang (mg vat phen von g6p. Doanh nghiep tan vO khi mOt trong cif thinh vien chinh thirc "chit" hay nit von. + Khit ning ye von hp chi vi lai Ifs host dOng kinh doanh dm cat thinh vien phiti chiu thug thu nhep a nhan. - C8ng ty + Quyin sec his c6 the del ding chuyin cho thinh vien mei + Su tan tot ala teeing ty Ichong phq thuOc vtlo ssr they d6i s6 Itrqng thank vien 1 + Tnich nhiem alit c6 dOng chi giai hon 6 phin v6n ma thenh vien gap vio ding ty (trich nhiem Wu hon). Trong 46, ding ty li tool hinh doanh nghiep ma 6 d6 ca sv kit hqp ba fool lqi ich: cic thinh vien (66 so lieu), coat hOi dog quin tri vi cOtt cic nil quin 1 9 . Theo truyin thong, thinh vien kiem soil town bi) phuong hudong, chinh sich vi hoot Ong cos c8ng ty. Thinh vien biu nen hOi ang quin tri sau 46 hOi ding quin try' Iva chip ban quan 19. Cic nhi quiin 19 dieu hinh hoot dOng cis Ong ty theo cich tit mang loi lqi ich tat nhtt cho cic thinh vien. M8i loci hinh doanh nghiep c6 nhing uu, nhtrqc diem rieng vi phil hqp vei quy m8, trinh 40 phit trier nhit dinh. Hiu het cic doanh nghiep len hoot ding vOi tu cich li ding ty. DAy li loci hinh phit trial, nail Gila doanh nghiep. C6 the not ring tii sin chinh li bieu hien sire monh hien toi vi trong tuang tai alit doanh nghiep, se kh8ng the c6 doanh nghiep neu clui doanh nghiep kh8ng c6 tel sin. Theo chuin myc s6 1: Chuin mot chung trong "Chuin nnrc Ke loin Viet Nam" durqc ban Minh vi c8ng b6 theo Quyet dinh s6 165/2002/QD-BTC ngiy 31 thing 12 rim 2002 colt BO throng BO Tiff chinh di duo ra dinh nghia ve tai sin nhu sau: "Thi sin 11 ngu6n luc do doanh nghiep kiem soil vi c6 the thu &rot lqi ich kinh to trong Wong lai". Cin dr vio d3c diem lull, chuyen cilia tang tel sin (hay v6n kinh doanh), till sin that doanh nghiep duqc chia lim 2 lot& TM sin ngin hon .4 thi sin dii hon. Tiff sin dii lion phin ink t6ng gii tri cite khoin phii thi dii hon, tii sin c6 dinh, bit dOng sin diu to vi cic di sin dii hon khic c6 den thiri diem bid cio, boo gem: Cic khoin phii thu dii hen, tai sin to dinh, bit dOng sin diu tu, cic khoitn diu tu tel chinh dii lion vi cic di sin dill hon Iduk. 'Chic vei tii sin dii hp, tel sin ngin hon li den, cic khoin Wong throng din vi cic tel sin !chic c6 the chuyAn 461 thanh tiin, ho#c co the bin hay stl dung trong yang mOt niim hojc mOt chu 14 kinh doanh binh thubng cat doanh nghiep. Vi de hieu mOt cich ky Wing hcrn ve tii sin ngin hon vi lam the nio de su citing tii sin ngin him c6 hieu qui, kh6a lui)n se di trinh bay nhCmg cu s6 1, lutin ve tai sin ngin lion vi hien qui stl dung tai sin ngin htut trong doanh nghiep. 1.1.2. Tdi sae ngin km cia doanh We 1.1.2.1. /Thai niem tai sOn ngtin him Di tier hash cic hoot dung sin xuit kinh doanh, doanh nghiep cm phii c6 3 yeu t611: 461 tuung lao dOng, tu lieu lao dOng vi sat lao dOng. Qui trinh sin xuit kinh doanh li qui trinh ket hqp cic yeu t6 de de too ra sin phim hang h6a lao vv, dick vv. Mike vei to lieu lao dOng, 461 ttrqng lao dOng(v#t lieu, bin thinh phim ) chi thaw gia vtlo mOt chu ld sin xuit kinh doanh vi lu8n thay 46i hinh thii v#t chit ban diu, gii tri cos ne duqc chuyin dich toil, bO mOt lin vio gii tri sin phim vti dirge be dip lchi 2 Thang Long University Library gii tri sin phlm duqc thvc hien. Bleu hien dual hinh thii vat chat cos dal tuong lao dung gqi li tel sin win hon. Dieu d6 dim to den mOt djnh ughTa day d6 that vi tit sin ngin hin nhu sau: "TM sin ngan hun (TSNH) li nhttng tel sin thuOc guy& sa frau vi quin 19 cita doanh nghiep, c6 thbi gian su dung, lufin chuyin, thu hal van trong met chu kk kith doanh ho#c trong mOt am. Trong bing can d6i ke toin colt doanh nghiep, tel sin ngin hp dm:fry the hien 6 cic bt) ph$n den mat, cic chong khoin thanh khoin cao, cic khoin dau tu tai chin!' ngin hp, khoin phii thu, dv trft ten kho vi cic tel sin non hp lchic. Gii tri cic lotti TSNH mkt doanh nghiep kinh doanh, sin xuat thubng chit= tt Wong km trong t6ng gii tri tai sin cult chtmg". [4. Tr.214] TM sin nein lux thubng xuyen Win chuyin trong qui trinh kinh doanh. TM sin ngin hp lien Mc van gong, chu chuyin trong chu kk kinh doanh nen ne tun toi 6 tit ci cic qui trinh dv trft, sin xuat vi luu thong. Qui trinh van dung cult tel sin ngan bun bat dau to viec dung tien te mua sim vet to dv tat cho qui trinh sin xuat, tien hinh sin xuat, bin sin pham thu ve tan to 6 khan cuoi cilng vai gii tri tang them. Mii Ian von dung nhu v$y duqc pi li mOt yang kiln chuyin cos tel sin non hun. Quin 19 sfr dung hqp 1, cic loci tai sin non hp c6 inh hutmg rat quan tong d61 viec hoin think nhiem At cluing cult doanh nghiep. Mac di hiu het cic vv phi sin trong kinh doanh la he qui cos nhilu yen tti, chu khong phii chi do quin tri tai sin ngin bon t6i. Nhtmg cling c6 the they rang sv bat lvc cos mOt sii Ong ty trong vier hooch djnh vi lam soft mOt cich chat the cic loM tel sin ngan hun vi cic khoin Er luu dung hau nhu li mOt nguyen nhin din din that bid cuei ctIng curt ho. 1.1.2.2 D4c dam ctia tai san aria ban TM sin ngin hp li mOt phan kh8ng the thieu vi duct luan chuyen thubng xuyen trong qui trinh sin xuat kinh doanh, g6p plan duy tri hoot dOng sin xuat kinh doanh duqc lien tvc, kh8ng 1)1 giiin dour. Chink vi vey mi tai sin ngan hun c6 nhang dac diem sau: Thu that, tel sin ngin hun c6 tinh thanh khoin cao nen dip an duct khi rang thanh toin cia doanh nghiep. Thir hai, khi tham gia vio sin xuat kinh doanh, tel sin ngan hp luen van hinh, thay the vi chuyen Ma nhau qua ac c8ng down ctla qui trinh sin xuat kinh doanh. Thu ba, tai sin ngin hon de ding chuyin Ma to dung vat chit sang tam to a ding mi Icheong chiu chi phi 16n. Tuy nhien, Qat niy loi gay !chi Ichin cho quin I, ch6ng that thoit. TM tu, tai sin ngin hp chi tham gia vio mOt chu kt kinh doanh. Clilith d#c diem niy del hal doanh nghiep phM duy tri mOt lucmg von luu ging nhit djnh de tlau 3 tu, mua ski Si sin ngin hen, dim bio cho host gag sin xuat kinh doanh Quqc file hinh lien mc. Thu nam, khong nhu din to vio tii sin eel dinh, cic 'choir) diu tu cho tii sin ngin hen thubng co the My be bat cif thbi diem nio mi khong phii chin chi phi tan kern. Dieu Q6 co dirge li do, tii sin ngin hen phii dip ling nhanh chOng sir hien dOng mkt doanh s6 vi sin xuit. D6i 131, tii sin ngin hen thubng chiu sir le thuOc khi than vio nhitng dao dung mang tinh mua vµ vi chu kt trong kinh doanh. Thu Sall, lgi nhuan din to vio tii sin ngan hen 1i lql nhuk giin 1.1.2.1 Phan logi tai min ngan hip Tii sin ngin him trong doanh nghiep rat da clang vi phong ph& Mii logi c.6 tinh chit vi c8ng ding khic nhau, vi the n6 duvc phin 1o3i khic nhau thy theo muc (Itch vi tieu chi ip dimg. Ta c6 the phan loci tii sin ngin hen theo vire thaw gia hub chuyen hoec theo tinh thanh khoin cea tii sin ngin hen. - Phan logi theo tuih virc than gia luan chuyin Theo fieu chi niy, tii sin non hen duqc chic thimh ba loei: +Tii sin nail hen sin xuat bao g6m cic tii sin clir Mt cho qui trinh sin xuat nhu nguyen lieu, nhien lieu, 4* lieu vi tii sin trong sin mat nhu sin pham de dang, bin thinh pham +Tii sin ngin hen luu thong li loin ly0 de tali sin du trft cho qui trinh luu thong mkt doanh nghiep bao gem: thanh pham, hing gfri bin vi cic tii sin trong qui trinh luu thong nhu cic khan phii thu, v6n bang tan. +Tii sin ngin hen tii chinh li nhOng khan diu tu tii chinh luu dOng vol muc dich sinh Ibi, bao g6m: Qiu tu chung khoin diu tu, diu to lien doanh - Phan log! theo tlnh thanh khoin Day li cich phin loci dim tren khi Wing huy dOng cho vies thanh tom!). Theo cich phan loei nay till tii sin non hen bao gem: tan vi cic khoin tuung dining tan, dau tu tii chinh luu gong, cic khoin phii thu, cic khoin ling truer, hang tan kho vi cic tii sin ngin hen khic. + Tien: bao elm an met tei quy, tien gni ngan hing, tien dang chuyen vi cic khoin tucmg throng tier nhu wing, di qq Day li di sin e6 tinh thanh khoin cao nil& tong doanh nghiep, chinh vi vay doanh nghity can duy trl met such hqp Ichong qui nh6 di dim bio khi Wing thanh Win nhung cling Wing qui lon din din Ring phi, it (tong v6n cis doanh nghiep. + Cic khan du to tai chinh luu ding bao gem cic cluing khoin hru dOng, cic khoin din to luu dOng khic, cic khoin du phong dau tu luu dOng Day khoin vita e6 tinh thanh khoin cao, vita c6 !chi Wing sinh Ibi. Khi c6 nhu cau thanh toin mi filth IchOng dip (mg de thi doanh nghiep se bin sic chung khoin nay. 4 Thang Long University Library + Cic khoin pith thu (tin dung thuong mai) bao gam cic khoin phii thu khich hang IA mOt loci tai sin rat quan tong dii vii doanh nghiep, d#c biet li doanh nghiep thuong mai. Mu6n m6 rang mon lir& lieu thy vi to dung mai lien he Mu dii, doanh nghiep bin chju cho khich hang, chinh vi  di phit sinh ra cic khoin tin dung thucrng mai. Tin dung tinning mai co the gifip doanh nghiep ding cao doanh si, a di tang doanh thu, nhung cling co the day doanh nghiep vio filth tong kh6 khAn khi doanh nghiep kh8ng the hoec kh6 thu hat no tfr khich Wing. + Ck khoin ting tnrac: bao gam cic khoin den ma doanh nghiep di frit twee cho ngu&i bin, nhi cung cep hors cho cic 661 Wong khic. + Ming tin kho: "hing tan kho" trong khii niem nay kh8ng co nghia li hang hoa bi it dong, !thong bin &roc ma n6 bao gam town ba hang h6a vet lieu, nguyen lieu dang tan toi 6 cic kho, quiy Wing hoec trong xtemg• Tren thut te, Wing tan kho bao gam hang trim 1* khic nhau, tuy nhien, c6 the Olen thinh cic nhem chinh sau: nguyen vet lieu chinh, nguyen vii lieu phu, vet lieu b6 trq, nhien lieu, thinh phim, sin phim d8 dang vi bin thinh phim, deg cu dung + Cic doanh nghiep khic nhau thl cic khoin raw ay co gii tri vi tt tong khic nhau trong tang tai sin ngin hon. Tuy nhien, doanh nghiep nio ding cen phii ce mOt the da quin If lchoa hoc vi hop If de Oa dim bio hoot dOng kinh doanh thong suit, vfra giim duqc flitting chi phi khOng can thiet, tar d6 gitip cho vier quip l vi sar dung tai sin ngin hon ce hieu qui hon. + Tii sin ngin hon ;chic: bao gam cic khoin tom ling, chi phi ch6 ket chuyen Tren thuc te, kh8ng phii doanh nghiep nio cling ce du cic khoin muc ten trong bang can dii ke toin. Thuimg thl trong doanh nghiep chi ce cic khoin chinh nhu: tier, khoin phii thu, hing tin kho vi tai sin ngin hon khic fly nen doanh nghiep xic djnh duqc cich phAn looi phi hop vii mink thl se c6 uu the hon trong viec bio tan, quin ly vi sar dung di sin ngin hon. 1.1.24. Vai tro aria tai san pagan hgn trong hogt d¢ng san xua z t kinh doanh Nhu di not i tren, hoot dung cue bit kjr doanh nghiep nio cling khOng the kh8ng c6 till sin ngin hon. DO de la doanh nghiep sin xuit hay doanh nghiep hoot Ong trong Cfnh Arc thuong tnoi dich vu thl di sin ngin hon ding vai tr6 khong the thieu d61 vii cic doanh nghiep. Tii sin ngin ion giip cho hoot dOng sin xuit kinh doanh caa doanh nghiep duqc van hinh mOt cich lien tuc, kh8ng bj giin doon. Trong sin xuit, tai sin ngin hon giap cho doanh nghiep sin xuit thong suit, dim bio quy trinh c8ng nghe, c8ng doon sin xuit. Trong luu thong, tai sin ngin hip dim bio du tilt thinh pant dip img don *JO hing mitt khich vi nhu ciu tieu thy nhip nhing. 5 TM sin ngin han glop cho doanh nghiep dim bio duqc khi ning thanh thin, khi duy tri 6 mot mcrc 40 hcop if ne dem lei cho doanh nghiep nhOng lqi the nhat dish nhu duqc hubng chiet khiu thuang mei, chiet khan thanh toin Tir de gitlp doanh nghiep tiet kiem duqc chi phi, lam tang lqi nhu(in cho doanh nghieep. TM sin ngin hp &Op doanh nghiep tao dung duqc m6i quan he m$t thiet veri khich hang, dec bit li khich bring km vi than thuOc thOng qua chinh sick tin dung thuang mai. Then gian Min chuyen tai sin ngin hen lOn Ichien cho ding vied quip 1* vi sti dung tai slut ngin lux loon dila ra dureng =yen, lien Mc. VOi vai fro to len nhu v(ty, viec tang toe 40 Wan chuyen tii sin ltru dOng, Sag cao hien qui sti dung tel sin ngin hen trong doanh nghiep li nhu ciu tit yeu. 1.2. NOi dung gain If tel min ngin ban 1.2.1. Ouln 0 din vdi aic Mods twang dining tan (1) Lain chuyin din met vi cic thing khoin thank khoin cao Sa d61.1. Sc di loin chuyin din met vi cic cheng khoin thanh khoin cao Cic chOng khoin thanh khan cao d Bin nhting chi ng khoin thanh khoin cao de bi sung cho den met Diu Ur tam thei bing rich mua chimg khoin co tints thanh khoin cao L Deng thu lien met Tien met 1 Deng chi tien met [I, tr.441) De lira chop duqc phuang tic thu lien t6i int, to an (Unit gii hieu qui mkt cic phuong thirc thu lien dO, phucmg thee thu den de mitt vi phtrang thirc thu lien hien tai tree ca se so sink lqi ich sau thug tang them vi chi phi sau thug tang them. Ngoii ra, di thec diy lien duqc thu h6i nhanh hap, doanh nghiep thueng cung clip chiet khiu that'll Wan, tang he dO bin !Ling hoec thay 461 phtrang Ugric thu nq, VOl chiet khiu thanh tog% gii se doanh nghiep ban Wing voi dieu !chain tin dung 1/10 net 30 thl do 6 Thang Long University Library Ting chi Chi  phi Chi phi ca Nil Chi phi giao djch phi gift tien ma nghia 11 neu khich hing thanh toin trong yang 10 nay se dirge huang chiet khiu thanh toin 1%, can neu khang thanh toin sem thl khich hang c6 nghia vv tri nq trong Ong 30 ngly, tO 46 doanh nghiep mua hang se can nhic gift lqi ich vi chi phi de tri tien hing cho doanh nghiep sao cho c6 lqi nhit Dii vii doanh nghiep bin hitng, khi dua ra dieu khoin thiet khiu tan m.ft li giim nulc vay itni dung, gia tang diu to Wu dOng sink kri Rh?, thu duqc tien sem km vi tang truting doanh thu bin bin& vi thvc ra chi& khiu tien met cling c6 nghia li giim gii. Con dii yeti quirt 157 chi din, tau khoin chi& khiu den met cling dili yeti clic khoin thank thin sem cling li mOt dieu khoin thubng g#p trong talc dieu kien mua hang (vi dv dieu khoin 2/10 net 30). yeti to cith ngutri mua chin, doanh nghiep nen quyet dinh thanh toin sem de nhen chiet khiu neu chi phi cc hOi set dung v8n mkt doanh nghiep thip han tk 10 chiet !chin duqc Wong, them chi doanh nghiep ce the di vay km dung ngin hang de thanh loin grm vi hiding chi& khiu neu tgr 10 lei suit di vay till) hon tk le chiet khau duct htemg. Neu quyet dinh lch8ng thanh toin sem vi Ichang huong chiet khiu, doanh nghiep nen tri Win vies thanh togs den cued thin hart client tri cho phip. Trii 10, thanh loin tri han li dieu nen trinh, nit khi tlnh hinh tai chinh kh8ng cho phip doanh nghiep thanh toin (long han. VA yin a quan trong li xey dung quy trinh thanh town hop ty sao cho khong till sau ngiy den lux de gift Wing uy tin, ding thei tang !thong tri qui s6m lim elm luqng den sin c6 de doanh nghiep can thvc hien diu ttr, lqi ich vi chi phi cia tit ca cagy phucmg thit thu chi tien deli phii duqc xem 'cit. Viet quirt 19 thu chi tien met ce van tit quan trong, do de dv trer tien bah nhieu li di a ting hieu qui hoat dOng sin xuit kink doanh la mOt vin de kho. Sau day li cic m8 hinh dv trCt tien: (2) Qnyet djnh mac dyr lit din di nu Ilinh 1.1. M8 hInh Baumol C'  Quy m8 tien met 7 Di xic djnh m8 hinh Baumol, to di xem xet ale gill dinh nhu nhu ciu vi din ctia doanh tighiep la On djnh, kitting c6 dv trft nao cho mvc dich an town va doanh nghiep chi ce hai plurcmg thtic dip ling nhu au vi lien la den mOt va chimg khoin khi thi, ding thin viec diu to chimg khoin la kitting c6 red ro. Nhftng gia djnh nay !thong dims tren thvc ti nal lint hen chi m8 With Baumol flitting m8 hinh cftng c6 sv ding gip quan tong trong ly thuyit quirt tfi din ma. Mire tan quy num lieu 11 ten quy ma doanh nghiep hooch dinh luu gift du6i hinh thftc din (theo nghra ring). Quyit djnh ten quy muc lieu lien quan din viec dish dii gitta chi phi cc hOi do gift qui nhiiu din veri chi phi giao dich do gift qui it tiro. C6 hai loci chi phi lien quan UM dv tret din II chi phi cu hOi va chi phi giao dich. Chi phi co. hOi la chi phi mit di do gift din mOt, khien cho ding din khong dtrqc diu to vao mvc dich sinh lbi. Chi phi giao dich li chi phi lien quan din chuyin di ifs Si sin diu to thinh din m#t di sin sang cho chi deu. Neu doanh nghiep gift qui nhau din milt thi chi phi giao dich se nh6, nhung chi phi ca hOi se 16n va ngtrqc lai. Ting chi phi gift din mOt clfinh la tong con chi phi yr hOi va chi phi giao dich. Mat din dv trft t6i uu li mirc t#i di tong chi phi cho viec gift din la nh6 nhit. Chi phi giao dich (Tre - Transaction Cost): duqc xic dinh dva vao so lit doanh nghiep phai bin chug khoin trong mOt thbi kt (thubng la mOt nam). Chi phi giao dich = So kin bein ching khan • Phi giao dich ca djnh = (T/C) • F Trong di: T: Ting nhu ciu vi din Intl mOt thbi kt (thubng la mOt am). C: Quy m8 mOt lin bin chug khoin. F: Chi phi c6 djnh curt mOt len bin chug khoin. T/C: Si lin ml doanh nghiep phii bin chimg khoin mOt dm. Chi phi ccr hOi (0C - Opportunity Cost): ting chi phi car hOi bang ten quy thing binh than Arai (Ai suit diu fir clung khoin km dOng: Chi phi ca hoi = OC = (C/2) * K Trong di: C/2: Mire dv trft din mot thing Mit K: Lai suit clung khoin/ thbi kt (thubng la mOt am). Ting chi phi (TC - Total Cost): Ting chi phi lien quan din ton quy bang chi phi cc hOi Ong vai chi phi giao dich. Tong chi phi = TC = TrC + OC = [ (T/C) * F] + [ (C/2) •K] Mk dint' mot dv trft den t6i uu: tong chi phi se did min tai diem !nit don him b(ic nhit alit ne theo hien C bing 0. (3) Quin If host dung thn — chi din nip Trong quin ly thu chi din milt, mot nguyen tic tit you di chinh la ling thu — giam chi", tut 11 nha quin ly can tang tic dO thu hid nheng khoin tiin nhen dupe vi ch(im chi nhang khoan cin phii chi tri. Ting thu la doanh nghiep tich cvc thu hii 8 Thang Long University Library duqc cat lcholin nq tfr khich hang de sem c6 yin quay yang diu to vio cak hoot dOng mkt doanh nghiep, dim bio thong suit qui trinh giao djch kink doanh. Gil= chi li tan dung thM gian chenh tech mkt the khoin thu, chi, chim tri lucmg de co tang nhieu tien than r6i de  to sinh De chip dirge meat phuang thin hien qui, nhil quip 15 , an so sinh gifts lqi ich vi chi phi tang them cia cic phuang thfrc thu — chi sao cho lqi ich dem lai li lon nhat d6i vii doanh nghiep. Ta c6 the dua tree co ar dux% day de tun; hien so sank dish gii cic phuang that: AB=At*TS*I*(1-1) AC=(C2-Cr) *(1- T) Trong d6: AB: Lqi ich tang them khi io dung phuang attic di mat AC: Phin chi phi tang them khi 1p dung phuang thtic di xuet t: S6 ngiy thay d6i khi ip dung phuong thic di xuet + flvi voi phteceng this thu tan la so way thew rat ngut + DEi yen phteang that chi tiin M sv ngay tang them TS: Quy m6 chuyen tier I: Lai suet diu to T: Thus suet thus TNDN Cr: Chi phi cis phuang tic dang sfr dung C2: Chi phi cis phuong they di met Dua vio ket qui tinh twin theo m6 hinh tren, nha quin ly co the dua ra quyet djnh nhtr sau: AB > AC: Chuyen sang phuang tic di xuat vi lqi ich thu duce cao han chi phi tang them. AB = AC: Bing quan vii a hai phuong auk do ip dung phuang tart di xuet kheong dem lai 10 ich tang them cho doanh nghiep. AB < AC: Gift nguyen phuang tart cfi do phuong Mire mai khong dem lai lqi ich lin han mi ngtrqc l.i, doanh nghiep can phiti be ra chi phi de bft dip cho hinh tart nay. Ngoii yen di tang thu, doanh nghiep con phii duy tri gilun chi, dm 11 nen tri Mtn viec thanh tolm nhung throng pham vi tai gian cho phip) de ce the tan dung nhOng lqi ich co tar cic )(holm chum dianh toan nay. Hinh tart thong dung shit dtrqc tic doanh nghiep stl dung ph6 Bien rung rift di chinh 11 chain tri luang. Cu the han, doanh nghiep se thiet lap mOt he thing thbi gian tri luang cho tang bet ph$n nhan vien va tri luang theo thbi gian bieu d6 thay vl tri luang ding thbi tit ci tic nhan vier m0t 16c. Trong lchoing thbi gian chenh tech 46, it nhieu nheng kilo& tiin nay cling 06 the dem lai lqi nhuin. 9 Giei has tren (G t ) A Gibs ban dtrai (Gd) B  > Thai gian Muc tieu (C) (4) Mb hinh Miller — On Ngoil m8 hinh Baumol, DN cOng c6 the sfr dung m8 hinh Miller — On ttle xfc djnh mire du frit tits v6i cac gia djnh 11: Thu chi tan mat tai DN II nen shies, lu6ng tits mitt rang bien dung theo phfin ph& chat DO tit( 1.2. SR yen dOng cast von bing din theo m8 hinh Miller — On A SO chi tien mat d 0 DO thi ten cho they luqng von bing tien von gong kitting theo quy lu$t cho den khi 4t duqc gi6i hart tren. Tai diem nay, DN se dang lien mua chting khofin nhiim lam giant s6 du von bing tier muc tieu. Khi von bing tien muc tieu v#n dung den giai han dual, Ific nay DN se bin !mug chting !throb' &I de Qua von bing lion len mac muc lieu. mac von bing den luu gift dad Ong to do trong Hwang giita glen tren va giai hon dual. Khi d6, DN mua hay ban chitin lchoin de tii 14 mac se vein du bing flan mong mu6n. Ong thfrc xic djnh luqng lien mat t6i d Trong 416 Gd  GU% his dual C=G d +-5 Gt : Glen han tren G t = G d +d D : Khoting dao Ong tien mitt d= 3 x 4 3 i x 3 8 2 x F 8 2 : Phuong sai thu- chi ngfin quy 1 ngly Cie bier phip  Lai suit (chi phi cah0i) birth quin 1 ngly quin ly von bang Oen: - Xac dish mac du tit von lion mot nut each hqp ly. Viec xic dish mac tan du tit lion mat ce y nghia quan trqng gni') DN trinh rill ro thanh Wan, gift uy tin von she cung cep va trio dilu lden cho DN chap duqc ca kinh doanh tot. - Quin If chat the clic khan phali thu chi bing tits. DN an xfiy dung clic Oki guy, quy cho vi quilt ly cite khan phai thu chi. Dlic biet la cac khan thu chi bang tits mat di tech that thoit met mat, lam dung lion ding muu lqi a! nhan. - Tit ca cite khoin thu chi cila DN diu phiti thong qua quy din mid, !thong duqc chi lieu ngoai quy. Ngotli ra, DN can phiin Binh r8 ring trong quan ly tits mat glom nhfin vien ke toms tien mat vi the quy. 10 Thang Long University Library [...]... thug Tren thyc te, ty suet sink lei tree doanh thu giaa cac nganh 11 lchic nhau, con trong ban thin met nginh thi ding ty nio quin ly vi sir dung cac yen t6 dau vio tot hat thi se c6 he s6 nay cao hcrn Xet ttY g6c du nha diu tit, mOt cong ty co diiu Icien phat then thuen lqi se ce mac lqi nhuUn rang cao hon lqi nhuon rang twig birth cos nganh vi c6 the lien tic tang Ngoii ra, met cOng ty cing giitm chi... cach hieu qui till ty suit sinh 16i ttan doanh thu cling cao Ty suit sinh 16i tree tong tai san (ROA): Phan lath hien qui viec sir clung di an trong host dung kinh doanh caa deg ty vi cOng la mot thuOc do de dal* gia tang km quart ly cim ban lath dao deg ty Lpl nhudn sau thui x 100% Ty sat sinh kil tren tong tat san Ring tai sin He s6 nay c6 y nghia 11 vai 100 dling tii slut tali cong ty thi se mang lai... quan c6 them quyen cao nhit trong Cong ty, c6 quyin quyet dinh moi yen de thuOc ve host dung SXKD tea C8ng ty Doi HOi dung c6 dOng host dOng theo dieu to chic, host dOng cue C6ng ty vi phip bit cia Nhi ne Hai ddng qua :4 lit co quan quart lY c6 toin quyen nhin danh Ging ty de guy& dinh mqi van di lien quan den SXKD vi (men lqi cia Cong ty nhu guy& djnh chi& lupe phit trien cia Cling ty, guy& dinh phuong... Cling ty vi phip luit cart Nhi nuac Ban kilm socit c6 chic Wing giim sit HDQT, Ban Giam doc Cong ty ye viec quint ly vi diet' hinh C8ng ty Chju trich nhiem tru6c DHDCD trong thtrc hien cic rem vu duce giao Ban Gitlin dcfc dsi dien moi quyen lqi, nghia vp mkt C8ng ty throe phip luit vi truck co quan quail ljr Nhi nu6c Quin vi lank) dso toin bO host dOng SXKD cis 34 Thang Long University Library C8ng ty, ... University Library voi muc ttou phit trien on djnh, ben vong, girt tang gii tri thuang hieu, CDTC luen Won the tong thu to chi& sau, dio to nang cao chit lutyng dOi net quip 19, cin 110 ky thuot, cong 'than chuyen nganh, ba sung va hien &A hoi tit trang thiet bj may mac, ;thong nging nghien ciru vi ip dung nhOng tong nghe )(ay dung lien den nhit de clang cao chit ltrqng san phim dip img nhu caw ngay cang cao. .. curt the ve giai Ngoii hat nth we kinh doanh chinh, hien toi C8ng ty ca kinh doanh may mac, thiet bj, vat lieu xay dung Linh we nay tuy khong phit li nguon thu chinh curt cling ty nhung hang nilm cling dem ve cho cling ty mOt khoin lqi nhuan khong nha 2.1.4 BP mdy gudn cuts Cling ty CI phin tor vain drat hi ding ngh# xdy dang Cling ty Co plan to vin thiet ke tong nghe may dung la mOt don vi hoch toin... trong deg tic bito quin hang t8n Um 31 CHIMING 2 THIft TR4NG HIP QUA St DIING TAI SAN NGAN HO T41 CONG TY CO PHAN TI VAN THIET ICE CONG NCI KAY DUNG 2.1 Tong quan ye ang ty C6 phin fir yin that he chug nght :Ay dvng 2.1.1 Theng tin chung vi ang ty a pun thilt ki c8ng nghe xay dung Ten ding ty: C8ng ty C6 phin thief ke ding nghe xay dung Ten tieng Anh: Consultant Design Technology Construction.JSC Ten... mirth ty d8ng) Ma so thus: 0101439192 2.1.2 Quo tank kink thank va ph& Irian clia ang ty a pkAn tic Win drib hi cling nghe Ay dyng Cong ty Co phial to yin duet ke c8ng nghe xay dung (CDTC) host dOng theo Giiy chung nhan kinh doanh Cong ty C6 phin so 0101439192 do So Ke hoach vi Diu to Thanh phi HA NOi cop ngiy 02 thing 01 nam 2003, diing 14 thay dei lin 6 ngiy 25 thing 01 ram 2011 vai von dieu le 50 ty. .. tong ty of) khi Wing dap 'sing viec thanh town nq non hen vi cemg ty !thong g#p kh6 khan rulo tong viec chuyin to tai sin Itru dOng khfic ve din ma He s6 niy > 2 (c6 nghia lk hieu suit gitta tai sin ngin hen vi hang ten kh6 gip 2 len tang nq nein hen) thl duqc Malt gia 11 an toin vi Ong ty c6 the trang trai cac khoim Wg nein htm mi khang can phai bin loin be MI sin ngin hen Day 111 he s6 phan anh sty... dung tii sin ngin hart lain luon chin ra 20 Thang Long University Library thuting xuyen, hang ngiy yin vai frt to lan nhu v(iy, viec tang t6c dO loin chuyin Si sin ngin han, nang cao hieu qui s* dung Si san ngin hart tong doanh nghiep la mOt yeu ciu tit yeu LI At phit ti t nghta ala *lc nang cao hien qui sir thing di sin ngin Iron: Nang cao hieu qui s* dung tai sin ngin han tirc la c6 the tang toe dO . thing khoin thank khoin cao Sa d61.1. Sc di loin chuyin din met vi cic cheng khoin thanh khoin cao Cic chOng khoin thanh khan cao d Bin nhting chi ng khoin thanh khoin cao de bi sung cho. nhiem alit c6 dOng chi giai hon 6 phin v6n ma thenh vien gap vio ding ty (trich nhiem Wu hon). Trong 46, ding ty li tool hinh doanh nghiep ma 6 d6 ca sv kit hqp ba fool lqi ich: cic thinh. sich vi hoot Ong cos c8ng ty. Thinh vien biu nen hOi ang quin tri sau 46 hOi ding quin try' Iva chip ban quan 19. Cic nhi quiin 19 dieu hinh hoot dOng cis Ong ty theo cich tit mang loi