Nâng cao hiệu quả sử dụng vốn lưu động tại công ty cổ phần cơ điện và xây dựng việt nam số 5

BO MAO DIJC DAO TAO TRITONG HAI HQC THANG LONG a- KH6A LICAN TOT NGHItP DE TAI: NANG CAO MU QUA Sir DUNG VON TAI CONG TY CO PHAN CO DIEN VA 'ay DUNG VIET NAM SO Gil() vien higeng din : TS Nguyen Thi Tilly Sinh vien time hien : Nguyen Van TuAn MA sinh vigil : A18121 Chuyen nginh : TM Chinh HA NQI - 2015 LEI CAM ON Trtzerc tien, em xin duqc giri 16i cam on chin thank vi sau sic rthit din C8 — TS Nguyen Thj They Trong then gian thot nghien ciru Co di dinh nhieu tam Ric de htreng dAn chi bio h8 trq em nhttng kiln thtic, tai lieu de em hoar thank dtrqc di tai Kb& lufm t6t nghiep My MX lin nita em xin dtrqc cam on Co vi tit ca sq tin toy ala ngu&i Thay ding nhu nhitng kiln thfrc sau ring ma Co di truyen dat cho em D6 chic chin se la nhftng hinh trang de sau My trueong em c6 the Ma nhip duqc veto xi Mi Qua diy, em Ong xin dtrqc gfri kli cam an den tip the cac qug thity c8 dang gluing day tai trubng Dai Hoc Thing Lon& nhung ngtriti di trqc tiep truyen d3t vet trang bj cho em diy de ck kiln that qu, biu ve tai chink, kinh tit Gitip em ce duqc mOt nen tan vi chuyen nginh hoc di Man thinh di tai nghien cfru Ben evil' do, em cling xin chin cam on cac c8, cac chit, cic anh chi thu0c Cang ty C6 phin Ca dien vi Xiy dung Vi@ Nam s6 di h8 trq cung cap s6 lieu, th8ng tin vi chi bio cho em nheng kiln thtic thqc ti em tong snit tiled gian thqc hien bid khea luin My Em xin chin cam an! 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Nguyin Van Tan MVC LVC CHUONG Lt LIFO CHUNG Vt HISU QUA Sit DUNG VON CIJA DOANH NGHISP 1.1 Lf hien chung ye von cis doanh ngitifp 1.1.1 Khdi We* vi yen cue doanh nghilp 1.1.2 DtIc diem ciao von 1.1.3 Phfin iota vein 1.1.4 Vai trd cla von It& vol hogs Ong sin xullt kinh doanh cia doanh nghiep 1.2 Hien qui so' dung van cis DN 1.2.1 Khdi niem hi& qui srir dung vein cola DN 1.2.2 Th8ng tin sit dung di phan tick qua see' dpng 1.2.3 Phtrang pitdp phan tick hieu qui sit dung vin DN von DN 1.2.4.Chl Ulu Binh gid hips qui sir (long win ci DN 10 1.3 Clic titian to inh hullmg MI hien qui &dung von tai DN 13 1.3.1 Nhdn tel kilns sodt dugrc 13 1.3.2 Man 51 khong the kiln: sodt apt 15 CHUtiNG PHAN TECH THVC TWIG HI$U QUA SU' DUNG VON TAM CoNG TY CO PHAN DAU TU lay DUNG Yin NAM SO 18 2.1 Gi61 thien vi Cong ty C6 Olin Ca dien vi fly dung Vitt Nam so 18 2.1.1.Khdi quit chung vi Cling ty a ph& Cu Nen vi X11y dung Viet Nam sei 518 2.1.2 Licit se hinit think: 18 2.1.3 DOc dim nginh nghi kink doanh 19 2.1.4 Cu ciu ti char be nuiy cia Ong ty a plain Co lien vi X8y dreg Viet Nam s15 19 2.1.5 72nit kink hogt gag sin xuit kink doanh cud ang ty giai dogn 20112013 21 2.2 Thuc trang hien qui a* dung von Mi thug ty co plan co diet& vi xiiy dung viet nam so 23 2.2.1 Piton Itch guy m6 cv ctin van cia Ging ty Ci phis Cu ilien vi Xily dung Viet Nam si 23 2.2.2 Dinh gki Neu qui s• don van cia an , giai dogn 2011-2013 Thang Long University Library 33 CHUONG GIAI PHAP NANG CAO MU QUA SlY DUNG VON TAI CONG TYCO PHAN CO DISN VA XAY KING VItT NAM SO 44 3.1 Cac giii phip Sing cao hien qui a* dyng An Ad atm ty CA pun Ca ditn vk Xiy dyng Viet Nam so 44 3.1.1 Bien phdp ndng cao Neu qua s* dyng Ting win 45 3.1.2 Bien phdp ndng cao Neu qua sit dyng yin di denh 46 3.1.3 Bien phdp nBng cao bleu qua sir dung vin kw ding 3.2 MO st kiln nghj volf Nhk nark 47 49 DANH MVC CAC BANG, BLEU DO Bang 2.1 Tinh hinh sin xuat kinh doanh cia c8ng ty CP Ca dien vi Xiy dung Viet Nam s6 giai doan 2011-2013 21 Bing 2.2 Ca ceu sec dvng yen vi nguan von giai don 2011-2013 25 Bing 2.3 He s6 hao men tai sin c6 djnh 27 Bing 2.4 KM niing dim bio von co djnh 28 Bang 2.5 Sv Bien ding cM von Iuu dOng giai don 2011-2013 30 Bang 2.6 Khi nAng dim bio yen Iuu dung 32 Bing 2.7 Hieu suet se dyng vim kinh doanh 34 Bang 2.8 Doanh lqi tong tai sin 34 Bang 2.9 Doanh Ica vOn Chit se, Mu 35 Bleu d6 2.1 Ket cau vOn co djnh giai clop 2011-2013 26 Bieu a 2.2 Ca clu vim giai (top 2011-2013 29 Thang Long University Library DANH MVC it VIET TAT Kf hieu vitt tit Tin dAy di DN Doanh nghiep CSH Chu set him TSCD Ili sitn dinh TSLD TM sin km dung VCD Van cii dinh VLD V& hit dung Len MAY DAU Tinh cep that cis di tai Viet Nam chuyen tir ca chi kinh to ke hoach h6a top sang nen kinh to thi truOng theo djnh hueng xa hOi chit nghia tub nam 1986 Co the m6i da ma nhieu co hOi va nheng thich thirc mei dei *hi nen kinh to Viet Nam not chung vi vOi timg doanh nghiep n6i rieng Dec biet nen kinh to thi twang nay, de ten With sin xuAt kinh doanh du dudi hlnh thirc hay quy m8 nio ngtrai to ding an phii o5 met Itrqng von nhitt djnh Nhung hoot dung sin xuet Ay c6 dien lien tpc, vi m6 rung duqc pham vi hoot dOng hay 'thong thl demi h6i phii c6 bien phip quan 19 vi sir dung van c6 hieu qua Hieu quit sir dung von duqc ligmg hog thong qua he thong ac chi tieu ye kha nang hoot dung, nang sinh lbri, toe dO luan chuyen van_ NO phan inh quan he gifta dau va dau vio cim quit trinh sin xufit kinh doanh thong qua thudc tier to hay cu the la mai quan he gilts ket qui thu duce yen chi phi b6 de lien hitnh hoot dOng sin xuat kinh doanh Ket quit thu dirge cang cao so yen chi phi van be thi hieu quit sir dung van cang cao Do v$y, dinh gii hieu qui hoot dOng sin xuat kinh doanh cua mai don vi la rAt can thigt vi quan trcmg Vied dish gia dei hOi phii Wan dien de tam nfrimg nguyen Stan, cic you t6 inh htremg den hieu qui sin 'cat kinh doanh Tir de, c6 the dtra ac giai phip pha hqp nhilm nang cao hieu qui sir dung van aft DN Nhon thtic tinh thiet yen cos van doi v6i DN, qua than gian thqc tap tai Cong ty CO phan Ca dien va Xay chmg Viet Nam se cling yea sq chi din tan tinh ciut C8 — TS Nguygn Thj ThOy, tot (my& djnh chip Di tai: "Meng cao hi a gud sir (long win tgi Ong 07 plan Co dill vd Xdy dvng Vift Nam soy 5" Mac On cue de Si Myc dich nghien cfru as di tai lit nhim phan tich, dinh gia thqc ve tinh hlnh huy dung vi sir dung van, ac chinh sich sir dung van ctia cong ty va dile biet IA hieu quit sir dung van cim cling ty qua cic nam gen day; xem xet cic than to anh huang vi phip tich mire dO anh Inamg cua tong nhan to den hieu qua sir dung van dm o5ng ty; de tfr d6 c6 the cho they dirge bleu qui ola hoot dOng kinh doanh, thong met ma Gong ty da dot duqc cfmg nhu nhang met o5n ten tai va nguyen than elm nheng ten tai de Deng thin, th8ng qua de dim mOt so bien phip nhim gOp phiin Ming cao hieu sir dung van ctia cling ty nhCrng nam tel Thang Long University Library D6i timing vi phpm vi nghien dru Doi Mpg nghien dm: Hieu qui sir dung von doanh nghiep Pham vi nghien ciru: Ging ty CO phin Cu dien vi ray dung Viet Nam so giai dorm 2011-2013 Photon phip nghien cfru Plurcmg phip phan tich: Qua trinh phin tich c6 su dung phuang phap so sanh cac so lieu, vi cac ti s6 tai chinh; dOng thin lien he v6i tinh hinh hoot dOng kith doanh qua cac nam de &rill gia Ngoiii ra, de tai can sir dung phuang phap thay the lien hoan, phuong phap so chenh leech vi phuang phip Dupont de danh gia mirc d0 anh huong cult cac nit t6 ce lien quan Kit cin bii khea hien Bili ldukt Man &Km chia thinh phin Chung 1: Lt hien chung vi hien qui sir dyng von cia doanh ngbitp Chasing 2: Thyr trying hien qui sit dyng von tai ang ty CO phin Co dien vi fly dierng Viet Nam s6 Chuang 3: ChM phip Ming cao hien quit sir dyng von Ging ty C6 phin Cor Men vi Xiy dying Viet Nam 36 S CHIA:ONG IS LU4N CHUNG VE HI$U QUA Sir DUNG VON CUA DOANH NGHI$P 1.1 IS luen chung ve van cis doanh nghifp 1.1.1 Mull nifm vi vin nit, doank nghifp C6 nit nhieu quan niem khic ye von Vein cic DN la mOt quy tier to dic hiGt Muc tieu ciut quy la de phuc vu cho sin xuat kinh doanh, tirc la mvc dich tich lily chuff kh8ng phii mvc dich tieu thing X& tren cac gec dO khic to c6 cac khii niem khic ve vOn Theo quan diem dm Mark - thin nhon dual g6c des ciia cac yeu t6 sin xuat thi Ong cho ritng: "Van chinh li to bin, 11 gii tri dem loi gii tri thOng du, 11 mOt du vio cis qui trinh sin xuat" Tuy nhien, Mark quan niem chi c6 khu we sin xuAt vet chit mai to gii tri tilting du cho ne'n kinh Day II mOt hp the quan diem ciut Mark Con Paul A Samuel, mOt doi dien tieu bieu ciut hqc thuyet kinh hien doi cho rang: Dat dai vit lao dOng lit cic yeu ban du so khai van va hang boa wain li yeu ket qui cia qua trinh sin xuAt V6n bao gam cac looi hang h6a lau ben duqc sin xuat vi duqc sir dung nhu the yeu du vio qua trinh sin xuat Trong cue& " kinh to hoc" cisa David Begg cho rang " Win duqc phin chia theo hai birth thai li veal hien vot vi vOn tai chinh" Nhu vey, Ong da clang nhAt von Arai tai sin ciut DN Trong de: - Von hien vet: Li di/ trit cic Wing hem di sin xuat ma sir dung de sin xuat cac hang hoa khac - Van tii chinh: Li tien vit Si sari tren gay ciut DN Ngoai ra, ce nhieu quan diem khic ve van nhung mqi qua trinh sin xuat kinh doanh deu c6 the khii quit T H (Tu lieu lao dOng, Tu lieu sin 'cat) SX H' T' De ce cic yeu t6 du vao (Tu lieu lao dung, Tu lieu sin xuat) phoc Ai cho hoot dung kinh doanh, DN phii c6 mOt lucong flan ling trtnk, ltrqng tier img tusk pi la van ctla DN V6y: "Vin kink doank mkt DN Id bib kiln bing din cite loin b4) gill tri thi sin duvc hay Ong, sir dyng vd lima Ong sin nit kink thank nkim myc dick sink lei." (Ngudn: Lau Thj Hwang - Gido trinh tat chinh doanh nghiep - trang 57) doanh, kha nling tang truing dun ten vi lilting du kien ve str hien dOng cua thj truing De co the huy dOng day di, kip thtri vi chi dOng von kinh doanh, cong ty can phai thuc hien cac bien phap sau: Xay dung chitin loge huy ding von phi hqp vii thuc trang thj truing vi moi trutmg kinh doanh cua tang then 1(9 Tao niem tin cho cac nai cung img von bang each ang cao uy tin dm cong ty: On dinh vi hqp ly h6a cac chi tieu tai chink, tan cac khoan nq dung han Ching mirth duqc mtic dich sir dung von bang each dua kat qua kinh doanh vi hieu qui yang quay von am qua vi trim fling nam ten Tang cuing cong tic quill Iy cac khoin phii thu, han the tei da luqng von bi chiem dung Vii nhung khach hang mua le yeti khOi luqng nhe, cong ty tiep tpc thuc hien chinh sach "mua dirt bin doan", khong de nq hoac chi cung cap chiet khau mic thip vai nhing khach hang rib:5 nhung during xuyen Veri nhUmg khach hang lin, tank ky hqp d6ng, Ging ty can phap Ioai khach hang, tim hi& ky ve kha ang town cua 1/4) Ho dimg luon phai quy dinh chat the ve thtri gian, pinning thuc town vi hinh thirc phat vi pham kip cuing Ma s6 theo dOi chi tiet cac khoin nq, tien hinh sip xep cac khoan phai thu theo tu6i Nhu vay, using ty se biet duqc mOt each clang khoin nio sap den han de ce the co cac bien phap hOi thuc khach hang tra tien Dinh 1c9 Cong ty an tong ket cong tic tieu thy, kiem tra cac khach hang dang nq ve se hrgng vi thtri gian Man, tranh tinh trang di ac khoin thu tai vio firth tang nq khe dbi a C6ng ty nen ap dyng hien phap tai chinh thee day tieu thy sin pham vi han the yen bi chiem dyng nhu chiet khau town vi phat vi pham qui thin han tan Neu khach hang tan chant thi cling ty can xem xet cy the di dua ac chinh sach phi hqp nhu thtd gian han nq, giam nq nham gie gin m6i quan he sin co vi chi nha ca quan chic Ming can thiep neu ap dyng cac bien phap tren kh8ng mang lai ket qui Kid mua hang hoac tan throe, tan di phii you au ngubi lap cac hqp diing bio hiem tai sin mua nham Minh that that, hong hoc hang hea dim tree nguyen tic "giao di, tra di" hay ac the tai ip dyng ky ket hqp &mg Quin 19 hang ton kho, giant thieu chi phi hru kho Viec hang ton kho nava can nhi'eu, icing tuang doi cao tong On ltru dOng cho thiy luqng hang hoa mua cling nhu giri tai ac dqi ly can nhieu Viec 48 Thang Long University Library hang tim kho qua trinh chua den tay ngutri tieu dimg co nhu c'au va chuyen giao quyen ser hau thi viec mat mat, h6ng h6c, that thoit yen la khong tranh khOi Lap ke hooch cho hoot dOng kinh doanh tren cc ser tinh hinh nam bao cao, chi het s6 luqng theo timg thing, quy Kiem tra chit luqng s6 hang hOa nhap ye Neu hang kem pham chit thi phiti de nghj ngutri bin den bit tranh thiet hai cho Cang ty Bao quan tot hang ton kho Hang thing, ke toan hang hem an d6i chieu s6 sach, phat hien so hang ton (long de zit IS, tim bien phap de giai ph6ng s6 hang hOa tim (Jong de nhanh ch6ng thu hei von Thutmg xuyen theo dOi sv bien dOng cua thj tnr?mg hang h6a Tir dv doan va quyet djnh dieu chinh kip theri viec nhap khiu vi luqng hang hOa kho truerc sv bien dOng cos thj trutmg Day la bien phip nit quan acing de bao toan von dm cong ty 3.3 MOt so Ian nghj v6i Nha oink Nha nuerc c6 vai fro dad biet quan trqng viec hinh va dam bao met moi twang kinh doanh lath monk vi he, trq cho Doanh nghiep hoot dOng hieu qui kinh to cao Sau day la mOt s6 kien nghj ctia ted dOi vai Nha nuerc: Thti shat, can xem xet lai yen de quy hooch co ser ho tang dm dat nuerc ket hqp vai hooch djnh cv the ngftn sach cho de an quy hooch d6 C6 duqc met chien luqc did han Bong be, What quirt men co the ginp Doanh nghiep lam An co hieu qua Can lo3i be co the "xin - cho" cling an lo3i b6 nhang tu chit quan chi Nha nuerc ding an quan tar'n den viec dimh gia "nghien dim tien kha thi" ciut cac dv an tram quyet Binh dau tu de dim bao dau tu dung noi, &mg ch6 va co hieu qua Thir hai, Chinh phu can day myth phat trien tri trtrtmg tai chinh, d5c biet la thj throng tien to de cac Doanh nghiep co the da dong hem Mu to ding nhu lira chain *rang phap huy dOng yen tai uu nhat cho mirth Veri met thj truong tien to ph& then, cac ding ty co the Mu to nguen yen tam thbi than nii ctia mink mOt cach co hieu qui va deEng thtri de ding huy dOng von can thiet Thir ba, Nha nu& an too mil trutmg thgn lqi cho hoot dOng kinh doanh, gitim bat nhang thin tvc rut= Ichtmg ding c6 vied xin gitty phip dau to ma rOng hoot Ong sin xuat kinh doanh Can d6i mai quy trinh lam lust va soat lai cac van ban phap 141 val xay dvng co bin, hart thien he thOng phap lust quan IS , filth vve dau tu xiy dung Han the nfra, Nha nuerc can xity dvng he thong chi tieu twig binh cho timg nganh de C8ng ty c6 co so chink zac cho vied danh gia vi the ctia mirth, tim cac mat monk, mOt yen de tir d6 c6 bien phip thich hqp Thir tit, Nha nuerc can tach quan IS hanh chinh co quan Nha nuerc co.% cac ea quan Nha mac vai quin ly kinh doanh cita cac Doanh nghiep Nha nuoc 49 Thu nam, NM nude can c6 ca the va bien phap liCru hi'eu clang the giiti phang mat bang phuc vu cho vied men khai clang tac thi clang elm clang trinh Quy djnh re mire de bit ding nhu then gian cac Clang ty phii thvc hien town den bit cho clan ca str tieing y cua hai ben Thu sau, Nhi nude an hob thien ca the dau theu, tiep tut sum d6i b6 sung hoar) thien quy the dau thiu dap ung nhu eau phat hien dm filth vue xay dung giai down mdi NM nude cling can ca str quan tam tail ding the dao tao can be) dAu thitu Dei vai nude to dau thAu van can la Binh we kha mdi me, cling tie dio tao dOi net can b0 lim cling tae dau thAu nhu me cac lap tap huin, the trung tam dio tao can b0 dAu thau de cac Doanh nghiep ca dieu kien cu can by di hoc, timg buck nang cao trinh dO dpi ng0 can b0 dau theu 50 Thang Long University Library KET LUiPI Nam 2013 la nam chimg kien nhieu sv bien dOng ciut nginh xay dung Theo bao cao nghien cur thi throng vet Ngitnh xay dung tai Viet Nma dm Fast Market Research thi Nganh xay dung Via Nam gith day ghi !than ki Ivc tang twang key 19% Tuy nhien n'en kinh to Via Nam &A trai quan mOt giai don tang trading khong vUng chic, suy giam tinh nrc bit dong san, ngan hang Theo dv down rang tinh vim Ngin hang se tranh Ichting hoang va chinh phd se &op hei phvc kinh to yeti nhang gei kich thich tang trubng va dau to cho cac dv an co so tang, trien vong din yeti nginh xay (long vin Icha lac quart Day 11 melt tin hieu dang mimg del v6i Cong ty Co phan Co dien va Xtty dung Via Nam so nei rieng va cac cong ty nganh nal chung Deng then, no cling lit thach thirc dai heti cong ty phai c6 bien phap sir ding von hieu qua de co the mang lai lqi nhuan cao nhat bai nghien ciru"Ning cao hieu qua sir citing von tai C8ng ty CO phan Ca dien vi Xay dtmg Via Nam se 5" tac gia da frith bay nhung 15, luon cc ban sau de lip (long vao thvc tien Cong ty de cep nhang phan tich, darth gia v'e tinh hinh hien to ciut cong ty va math clan dtra cac giai phap yeti mong mulin la giups Ong ty hoan thien them cong tac sir doing vein mOt ckh hop 15, nhat VI thed gian thvc tap khOng nhieu cling v6i trinh 6015, Ivan va thieu kinh nghiem thvc to nen co the nOi dung ctia de tai can nhieu thieu sat, mac di duqc than sir glop der nhiet tinh ciut CO giao va cac co cho NhAn vien cim cong ty Vi vay, em rat mong nhan duqc str chi bio them de co them Sulu kien thirc hem naa Melt lin nfta em xin duqc cam on Co giao Nguyen Thj Thu), va cac Day CO Twang Dpi hoc ThAng Long cling toan the Cong ty CO phan Co dien va ray ch,mg Via Nam so da gift!) da em hoan bai Kh6a Luon Tot Nghiep 51 TAI LItU THAN' ICHAO Ltru Thj Huang (2005), Gitio trinh tat chinh doanh nghiep, NH xuat ban Tilting Ha NOi ice, PGS TS Nguyen Dinh Kiem, TS Bach Dim Hien (2012), Giao trinh tai chinh doanh nghiep, Nha xuat ban Ili chinh Phang kinh doanh http://dantri.com.vn/lcinh-doanh/ 7000-doanh-nghiep-xay-dung-bao-lo-trongnam-2012-685393.htin 52 Thang Long University Library CONG TY CO PHAN CO DI$N VA XAY DWG VleT NAM Se Dja chi: tang 2, tea nba VP Cty CP Ca dien vi XD Viet Nam, agti 192 duting Duting Chink, phutm,g Phuong Mai, mien Ding Da, HA NOi BO I -DN BANG CAN DOI Kg TOAN ngly 31 thing 12 nam 2011 Don vi CHI TIEU (1) (2) LC srr (3) VND ThWit mink S41 aim S6 nits trete (4) (5) (6) TAI SAN A TM SAN NGAN 11314 100 115.729330.320 83.805.475.378 I Tan vi tie khoin twang &rang din 110 5.016.449.250 9.694.899393 Tien 111 5.016.449.2.50 9.694.899.393 Cic khoin tuong duong den 112 - - II Cie khoin din to tki chink non kin 120 - - III C.lekhoin phil thumin kin 130 67.723321.648 25.862.766.798 Phil thu khich king 131 57.083505.389 1.674.874.408 Tri fru& cho nguid bin 132 10.251.722.795 24.187.892.390 Cic khoin phii thu khic 135 388.093.464 - IV Bing tan kho 140 42.853.168.618 32.466.252.849 Hing tan kho 141 42.853.168.618 32.466.252.849 V TM sin ngin him ibis 150 136.390.804 15.781556.338 Chi phi tri truck ngin bin 151 19.840.908 19.840.908 Thu& GTGT doge bin tn) 152 116.549.8% 761.715.430 Ti! sin ngin kin khic 158 - 15.000.000.000 B TAI SAN DPI HAN 200 29.415.213.571 34.698370.142 I Cie khoin phii dm dii inn 210 739.551.922 248.329.177 Phil thu ail bin khic 218 739.551.922 248.329.177 II MAD Si dinb 220 28.646.296.578 34.323.240.965 TM sin A djnh an Mu 221 28.646.296.578 34.323.240.965 - NguYin Sid 222 43.160.596908 41.298.907.849 - GO Di Iwo men hey ki (*) 223 (14.514.300.330) (6.975.666884) Ti( sin at din that Ski eb1nh 224 - - TM sines Si vi Nub 227 - - Chi phi xiy ding ca bin dir dant 230 - - III Bit ding sin din trr 240 - - IV Cie kink din tr til chink del hqn 250 - - V TM sin dii bp laic 260 29.365.071 127.000.000 Tii sin dii hen khic 268 29.365.071 127.000.000 TONG CQNG TAI SAN 270 145.144343.891 113.504.045.521 V.01 V.02 V.03 V.04 802-DN CONG TY Cd PHAN CO D1$N VA XIV D1ft4C VI CT NAM SO Dja chi: tAng 2, tea nhi VP Cry CP Ca then vi XD vist Nam, nge 192 fluting Truing Chinh, pinking Phuong Mai, q4n Deng Da, HI NOi BANG CAN Mk Kt TOAN (TIEP THEO) tai ngiy 31 thing 12 aim 2011 Don vi tinh: VND I NOON VON n nit lethal' S6 aim art& Si Sim A NQ MAI TRA 300 120.963.620.758 96.548.905.301 I NV Min kap Vay va nq han 310 107.488.134.055 79.151.882.345 311 V.05 42.703.010.639 42.797.398355 Phii trit ngttbi ban 312 V.06 27.526.552.581 2.832.127.177 Ngtrbi mua tri 66 try& 313 1.866.003.023 4.000.000.000 Thus vi cic khoin phai nap Nhi nubs 314 - 600.250.893 Phil tri ngtrbi leo Ong 315 2.336.482.318 - Cac khoin Oil tri, phii nap non hp khic 319 33.056.085.494 28.922.105.920 II Ng dil hp 331 13.475.486.703 17.397.022.956 Vay vi nq di han 334 13.475.486.703 17.397.022.956 B VON CRC So HMI 401 24.180.923.133 21.955.140.219 I Von chi ii btu 410 24.180.923.133 21.955.140.219 Von din to ala chit sir Mtn 411 20.000.000.000 20.000.000.000 10 Lqi obtain mu thui chin phin ph6i 420 4.180.923.133 1.9559140.219 II Ngnin kink phi vi tiny kb& 430 - - TONG CQNG NGUON VON 446 145.144543.091 118.504.045.521 V.07 V.08 V.09 0\ 02 1, 26 ro ‘ CoN G T v CG PHA ; C6 ati; N xiy Esf V1g- T N4 so" s '" OA G HOANG VAN LUQC K6 toin toting lo Spa Vat* sr Ngiy 27 thing 03 nam 2012 Thang Long University Library B02-DN CONG TY CO PHAN co DI$N VA XAY DUNG V1$T NAM SO DM chi: tang 2, Ma nha VP Cty CP Ca lien v8 303 Viet Nam, no5 192 &tong Trubng Chink, phutmg Phwang Mai, quoit D6ng Da, Hi Nei BAO CAO HET QUA HaST HANG KINH DOANH cho nem tali chInh kit thee ngily 31 thing 12 nam 2011 Don vj linh: YND STT Chi ties Mi lineminh Shim say Si dm trade (1) (2) (3) (4) (5) (6) V1.1 93.724.742.424 66.04.587.922 02 - - is 91724.742.424 61194.387.922 76.575.026.936 53.059.616.690 20 17.149.715.488 13.134.971.232 21 1.649.788 3.499.176 10.981369338 8.956.347.966 23 10.981.369.538 8.328.495.911 Dom& the bin hang vi mug tip 4th vy 01 Clic khoin Mem ter dosnh dm Doanh due than vi bin king vi am; tip dith GI yin hang ben 141 shuts Op vi bin king vi ants sip dIch vu Dumb thu hoot dens tii chit Chi phi thi chinh - Trong de: Chi phi Illi vay 11 22 VL2 V13 Chi phi bin hing 24 34.925.924 11.768.622 Chi phi quirt If doanh oghigp 25 3.844.209.831 2.917.913.450 10 141 ninth than ti lint den kW doash 31 2.290.859.983 1.252.441370 11 Thu nhap Idle 31 78.494.698 604.789.732 12 Chi phi kb& 32 143371.767 285.1E5.965 13 141 auk khit 40 (65.077.069) 319.603.767 14 Tingly' shots hi togs twee Dui SO 2.225.782.914 1.572.044.137 15 Chi phi dmi tbi nhgp doanh nghigp hign limb 51 556.445.729 393.011.034 16 Chi phi thui thu nhip doanh ngbigp hots bi 52 - - 17 L91 nhogn sun thui the ship &nob nghlip 60 1.669.337.286 1.179.033.103 VL4 Q cl'IC°42;19:::21.6V3;:c‘s Co PriarN CfleigN VA XAY DU Ai "1 VleT a SO x 11,0 HC1ANG VAN LUQC Kt toin twang Ngrly 27 thing 03 nem 2012 CONG Ti! CO PHAN CO DItN VA NAY DUNG VIST NAM SO BOl-DN Dja chi: tang 2, tea Mul VP flyCP Ca &en vi XD Vitt Nam, ng5 192 dulling Tnreng Chinh, phubng Phuang Mai, qu$n Deng Da, Hi NOi BANG CAN Bell ICE TOAN tai ngiy 31 Meng 12 nim 2012 Don ti tinh: VND CHI TItU (1) (2) IT STT (3) ThWit nth S6 Pm S6 aim treat (4) (5) (6) TAI SAN A TAI SAN NGAN IIAN 100 158.166.358.309 115.729.330.320 I Tide vi the khoin Wong throng din 110 13.666.492.483 5.016.449.250 Tien 111 13.666.492.483 5.016.449.250 11 Cie khoin din tar till chink nein hp 120 - - III Cic khoin phii thu hen 130 83.943.890.827 67.723.321.648 Phii thu Mich hang 131 77.128.484.116 57.083.505.389 Tri trek cho nen bin 132 5.330.025.187 10.251.722.795 Cic khoin phii thu khic 135 1.485.381.524 388.093.464 Du phong phii thu nein hp khdo dai (*) 139 - - IV Hang tin kho 140 60.435.141.880 42.853.168.618 Hing tin kho 141 60.435.141.880 42.853.168.618 V TM sin non hp khic 150 120.833.119 136.390.804 Chi phi tit teak nee hp 151 - 19.840.908 Thud GTGT duqc keit' trIt 152 120.833.119 116.549.896 Tii sin nein hp khic 158 - - B TM SAN DAI HO 200 23.264.527.448 29.415.213.571 I Cic khoin phil de did hp 210 843.266.391 739.551.922 V6n kinh doanh b don vj tee thu6c 212 640.293.836 - Phil thu did hp khic 218 202.972355 739.551.922 II Til sin to djnh 220 22.391.895.986 28.646.296.578 TM sin to dInh hits MP 221 22.391.895.986 28.646.296.578 - Nguyen gici 222 37.267.670.733 43.160.596.908 - GO tri hao mon luy ki (*) 223 (14.875.774.747) (14.514.300330) TB sin c6 deb thni ti l chink 224 - - Til sin c6 deb vi blab 227 - - Chi phi My dpg ca bin de dans 230 - III Bit ding sin dim tir 240 - - IV Cie Mein din dr tii think dii hp 250 - - V TM sin did hp khic 260 29.365.071 29.365.071 Tii sin dii hen kit 268 29.365.071 29.365.071 TONG CONG TA1 SAN 270 181.430.885.757 145.144.543.891 V.01 V.02 V.03 V.04 Thang Long University Library - CONG TY CO PHAN CO ineN VA flY DUNG VIET NAM SO Dja chi: tang 2, Oa nhi VP Cty CP Ca then vi XD Viet Nam, ng0 192 throng Trubng Chinh, phi Phrong Mai, quart Bang Da, Hi NOi BO I-DN BANG CAN DOI KE TOAN (TIEP THEO) tai ngiy 31 thing 12 nAm 2012 Don 14 tinh: VND I NOON VON 111 °Yet Soh Si mina S6 Mut trade A Ng PHAI TRA 300 155.161.170.970 120.963.620.758 I NI non ban 310 141.673352.059 107.488.134.055 Vay vi ng hen 311 V.05 79.516.240.156 42.703.010.639 PM/ trit ngubi bin 312 V.06 46.893.099.665 27.526352381 Ngubi mua tri den true° 313 4.996.239399 1.866.003.023 Tbui vi cic khoin phii nOp Nhi nu& 314 428.043A23 - Phii tri ngubi lao dOng 315 137.688.810 2.336.482.318 Cic khoin phii tri, phi; Op °gin hp kW 319 9.702.040.406 33.056.085.494 II Ng did hp 330 13.487.818.911 13.475.484.703 Vay vi nodal hp 334 13.487.818.911 13.475.486.703 B VON CHAT SO Htru 400 26.269.714.787 24.180.923.133 I Vita chn sio ban 411 26.269.714.787 24.180.923.133 Van din to chi din so Mu 411 20.000.000.000 20.000.000.000 10 14i than sau Shut chug plain ph6i 420 6.269.714.787 4.180.923.133 II Nguio klah phi vi qv* khie 430 - - TONG CQNG NGUON VON 440 181.430.885.757 145.144343.891 V.07 V.08 V.09 LONG Ty CO PHAN CO GIEN VA )(AY DUNG Vle7 NAM S0 HOANG VAN LISQC KE loin trtrong Ngiy 27 thing 03 nam 2013 B02-DN CONG TY CO PHAN CO DIIN VA LAY DUNG VleT NAM So Dja chi: tang 2, ton nhA W Cty CP 03 Qien vi XD Viet Nam, ng0 192 &ring Truing Chinh, phubng Phuong Mai, Quin Deng Da, Hi NOi BAO CAO PIT QUA HOST BONG KIM DOANH cho Halm tii chi& hat thic ngiy 31 thing 12 nim 2012 Don vj tinh: YND MS ThilYit (2) Doanh the bin hi ng vi kung yip dich vy (3) 01 (4) VL1 02 10 Cic khoin giiin Ire doanh thu Doanh thy dean vi bin king vi cuing cap di& v6 GA van ping bin Lei nhuin gip a bin king vi aims cip dick vil Doanh thu boat ding di chinh Chi phi tii chilli 22 CM din STI' (1) - Tratg do: CM phi 101 vay minh SS Mm trunk SS nint (5) 115.125.489.762 (6) 91724.742.424 - - 115.125.489.762 93.724.742.424 93.843395.866 76.575.026.936 21.282.093.896 17.149.715.488 1.840.161 1.649.788 14.441.030.683 10.981.369338 23 14.431.831.438 10.981.369.538 11 20 V12 21 V13 Chi phi bin hang 24 75.676.032 34.925.924 Chi phi quip 1Y doanh nghiep 25 1.143.192.027 3.844209.831 10 Lei anis than tir boat ding kink &ash 30 5.624.035315 2.290.859.983 11 Thu nhip khic 31 2.827.272.971 78.494.698 12 Chi phi khic 32 4.034.206.299 143.571.767 13 Lei Rhein kbic 40 (1.266333.328) (65.077.069) 14 Tang lid nhu$n id tan trunk tba 50 4.417.101387 2.225.782.914 15 CM phi time the nhip death asleep hien kink 51 1.104.275.497 556.445.729 16 Chi phi tha thu alp doanh %blip han lal 52 - - 17 Lei anis eau *a the ship doanh ngldep 60 3312.826.490 1.669.337.286 VL4 02 12,5 Is c:10 ( " cONt; Ty A coPHAN DI DOI vi RIr okitic V VIOT NAM o• edi ° oti sec a rP e Gam Dec HOANG VAN LOX 1C4 toga truing t Ngiy 27 thing 03 nim 2013 Thang Long University Library CONG TY CO PHAIst ca meN VA /ay DUNG VI CT NAM So Dia chi: yang 2, Ma nhi VP Cty CP Ca ditn va XD Viet Nam, nge 192 clueing Twang Chink, phueng Phtrang Mai, mien Deng Da, Ha Nei B01-DN BANG CAN DOI ICE TOAN t4i ngey 31 thing 12 ram 2013 Dan vi tinh: YND CHI ntu (I) (2) i ST1 Tbu Yk Ranh só urn StS nim tnrirc (3) (4) (5) (6) T11 SAN A TAI SAN NGAN HO 100 168.443371.196 158.166.358.309 I Tien vi cic khoin tturag dining den 110 9.459.701.035 13.666.492.483 Tien 111 9.459.701.035 13.666.492.483 Cic khoin tuong ducmg tiers 112 - II Cic kboin den to tii &fish ngin kin 120 - - III Cic khoin phii thu ugh han 130 106.463551.218 83.943.890.827 Phil thu khich hang 131 97.191.072.749 77.128.484.116 Tra trade cho ngubi bin 132 7.749.476.677 5.330.025.187 Phai thu nbi bb nein hin 133 Phai thu thco din db ki hooch hcop dang xiy dung 134 - - Cic khoin phii thu khic 135 1.523.001.792 1.485.381324 Du phang phai thu ngin han kho 46i (*) 139 - IV Hing tin kho 140 51.744.885.983 60.435.141.880 Hang tan kho 141 51.744.885.983 60.435.141.880 V Tai sin non hp khic 150 775.432.960 120.833.119 Thus GTGT duqc khan tit 152 775.432.960 120.833.119 B T11 SAN DAI 11111 200 19448.786.330 23.264.527.448 I Cie khoin phii thu dii bin 210 202.972555 843.266.391 Vontinhcbanh &don vj truc thubc 112 - 640.293136 Phii thu dii han khic 218 202.972.555 202.972.555 II ni sin c6 djnh 220 19.216.448.704 22.391.895.986 Tii sin cd djnh btu Ithdi 221 19116.448.704 22.391.895.986 - Nguyen gill 222 34.140.300.684 37.267.670.733 - GO bj hao man hey ki 02 223 (14.923.851.980) (14.875.774.747) Tel sin aS djnh thui til chink 324 - - Tad sin cd tljnh viS Wu 227 - - Chi phi xiy dyng co bin dit dang 230 - - DI Bit d(tng sin din tar 240 - - IV Cic khoin din dr til &hat dii hp 250 - V TM sin dii hp khic 260 29.365.071 29.365.071 Tali sin dal* khic 268 29.365.071 29365.071 TONG CQNG TA1 SAN 270 187.892357.526 181.430.885:757 V.01 - V.02 V.03 V.04 CONG TY CO PHAN CH EON VA lay D1VNG VIeT NAM SG B01-DN Dja chi: ting 2, Ma nha VP Cty CP Co dien vi XD Viet Nam, ng•3 192 &rang Tnrong Chink, phubng Phtrong Mai, qui)n DAng Da, Hi NOi BANG CAN DOI ICt TOAN (TIE? THEO) teal 31 titling 12 am 2013 Don vi NGUON VON Mi TMIA nun *h Se nim VND SS nim twee A NQ PHA1 TRA 300 162.453.984339 155.161.170.970 I Nq nein ban 310 148.966.165.628 141.673352.059 Vay vi nq ngin hp 311 V.05 73.639.494.182 79.516240.156 Phil tri ngtrai bin 312 V.06 51.883.697.583 46.893.099.665 Ngutri mua tri trin trubc 313 6.830.126.900 4.996.239.599 Thui vi cic khoin phii Op Nhi nuerc 314 1.779.904.899 428.043.423 Phil tri nen lao ding 315 137.189.402 137.688.810 Cic khoin phil tri, phii nip nein han khic 319 14.695.752.662 9.702.040.406 II Ng dil ham 330 13.487.818.911 13.487.818.911 Vay vi my dii hp 334 13.487.818.911 13.487.818.911 B VON 25.438.372.987 26.269.714.787 25.438.372.987 26.269.714.787 V.07 V.08 I cut SO atm VIM chi a him V6n du to CCM chit th laitu 411 20.000.000.000 20.000.000.000 10 Lqi nhuin sau thui chua phin phit 420 5.438372.987 6.269.714.787 II Npin Idnh phi vi qui 'chic 430 - TONG CQNG NGUON VON 440 187.892357.526 400 410 V.09 • c/ COr; CC Ca DIEN 181.430.885.757 ' 1:166 VIET NAM SO DA GIAM S HOANG VAN LISQC Ki toin trying Ngiy 27 thing Ocam 2014 Thang Long University Library VI& CONG TY Co PHAN CO DIN VA XAY DUNG VIST NAM So BO I-DN Dja chi: tang 2, tea nhi VP Cty CP Ca dies va XD Viet Nam, riga 192 dtamg Trubng Chink phubng Phuang Mai, qujn Eking Da, H6 Ngi BAO CAO ICET QUA HOST HONG KINH DOANH cho nazn tai chink kit thoc ngiy 31 thing 12 Mtn 2013 Don vi 1inh: VND Mi " 'wit S6 num (2) Doanh thu bin hang va cung clip dish vg (3) (4) (5) 01 VL1 02 Cac khan giim Int doanh thu Doanh thu than vi bin hing vi sung clip (licll vg Gil von hang ban Lgi nhugo ggp vi ban hang vi cung cip dick v9 Doanh thu host tIgng tai chinh Chi phi tai chinh 22 STT (1) Chi tieu minh 109.523.887.483 (6) 115.125.489.762 - 10 109.523.887.483 115.125.489.762 90.776.449.723 93.843395.866 18.747.437.760 21.2E2.093.896 10.315.000 1.840.161 12.456.333.363 14.441.030.683 23 12.456.333.363 14.431.831.438 11 VI2 21 - ]Yong do: Chi phi kW vay SA nine trunk VI3 Chi phi bin hang 24 63.782.564 75.676.032 Chi phi quint* doanh oghiep 25 2.102.525.551 1.143.192.027 10 Lqi uhu$n than ttr hoot dOng klnh &mob 30 4.135.111.282 5.624.035.315 11 Thu nhdp khac 31 574.545.455 827,272311 12 Chi phi khic 32 1.272.169.627 4.034.206.299 13 1.41 nhnin khic 40 (697.624.172) (1.206.933.328) 14 TAnglyi &wen hi twin trade thug 50 3.437.487.110 4.417.101.987 15 Chi phi thui thu nh(lp doanh nghiep hign harsh 51 859.371.778 1.104.275.497 16 Chi phi thui thu nhip do:inkwhit, heft lai 52 - 17 Lgi nhu$n sau tho✓ thu nhilit doanh nghifp 60 2.578.115.332 VI.4 3.312.826.490 yr:629126 ict ' -C.ONG TY ;i5 PHAN ,* :1.,t);Fla VA AAY DUN % VIET NAM SO \O G IAM D5C HOANG VAN LUQC ICE trim throng Ngity 27 thing Ocriim 2014 CQNG HOA XA HO' CHU NGHIA VItr NAM DOC LAP — Tif DO — HANH PHUC XAC NHAN CUA DON VI TH1C TAP Don vi thvc tap: Xic nha'n effear Ce (tab' vie? Wain r Xett-i an Vati► Sinh vien: 09 NO), sinh: g MA sinh vien:./311.161 A Lap: Gib 73 GrO Chuyen nganh: Tnrong: ita Dja chi dun vj thvc tap: i€1 001 efttereu , pert 4)4, ecE klibl ) DA ce:• thtri gian thrc tap tai din vj tar thing id ten ngailithang am mir Ha N0i, nety49thing3nam 20/f 'CAC NH :AN CIJA DON Vi THVC TAP (Kj, ten, (long dau) 029 126 is Cope Ty P.L co PION Cd DOI VA XAY OUNG VICT NAM set GUAM rttz Thang Long University Library [...]... cong ty CO phin Ca difn vi Xiy dung Vitt Nam s6 5 giai Boon 2011-2013 Don vi gong CM tieu Nam 2011 Nam 2012 Nam 2013 Chenh Itch Chenh lit (%) (%) (2012-2011) (2013-201 Tang doanh thu 93.724.742.424 1 15. 1 25. 489.762 109323.887.483 22,83 (4,8 Teng chi phi 91.4 35. 532.229 109 .50 3.294.608 1 05. 399.091.201 19,76 (3,7 76 .57 5.026.936 93.843.3 95. 866 90.776.449.723 22 ,55 (3,2 34.9 25. 924 75. 676.032 63.782 .56 4 116,68... sir thing von tai Cong ty Co phan Ca then vi Xay dung Viet Nam sot 5 17 CHU'ONG 2 PHAN TICH TH •C TRANG HItU QUA sir DUNG VON TAI CONG TY CO PHAN DAU XAY DUNG VIET NAM SO 5 2.1 Gi6i thi§u ve Cong ty C6 phin Ca difn vi Xliy cltrng Viet Nam so 5 2.1.1 ladi qudt chung vi Cling ty phAn Co dien vd Xdy dung r* Nam Si 5 Ten cliy di: C8ng ty Co phin vi Xiy dung Viet Nam so 5 Dia chi: 56 102, dtrong Truing Chinh,... 1 05. 399.091.201 19,76 (3,7 76 .57 5.026.936 93.843.3 95. 866 90.776.449.723 22 ,55 (3,2 34.9 25. 924 75. 676.032 63.782 .56 4 116,68 ( 15, 7 3.844.209.831 1.143.192.027 2.102 .52 5 .55 1 (70,26) 83,! 10.981.369 .53 8 14.441.030.683 12. 456 .333.363 31 ,50 (13,7 1.669.337.286 3.312.826.490 2 .57 8.1 15. 332 98, 45 (22, 1 Gut von hen ban Chi phi ban hang Chi phi gain Ii DN Chi phi tit' chinh Lqi nhusin sau thue (Ngwin: Nguan so 11014... dung von cilia cling ty cling c6 so thay d6i TSLD tang len 158 .166. 358 .309 deg , chant 87,18% trong tong vim (trong khi d6 nam 2011 chi co 1 15. 729.330.320 deg, Wong duong vai 79,73%) Them vio 46, TSCD gitim tir 29.4 15. 213 .57 1 thing nam 2011 xuting can 23.264 .52 7.448 dOng nem 2012 (chiem tS, frog 12,82%) do Ong ty da nhucmg loi mot s6 may mac khong sir dtmg nut Dieu nay glop Gong ty trainh duqc lang... mire 19,76% Nam 2011 ding chi phi la 91.4 35. 532.229 d6ng, sang nam 2012 t6ng chi phi tang len 109 .50 3.294.608 dtmg Trong nam gia von hang bin tang moth so v6i tam 2011 len den 93.843.3 95. 866 d6ng, tucmg Ong vai =lc tang 22 ,55 % Chi phi tai chinh ml chi yAu la chi phi lai vay tang tir 10.981.369 .53 8 ang len den 14.441.030.683 d6ng Prong Cmg veri mirc tang 31 ,50 % Voi nhOng you ciu khit khe ve trinh de... cat Gong ty tiep ttic tang cao chiem ty tong 86,46% Cling Ong vat nam 2012, ding ty tiep fix vay van de diu to cho TSLD lchien nq ngAn han cia cong ty tang manh len 148.966.1 65. 628 dOng Nq dili han cia cling ty lie nay chi chiem luong nh6 hon 11 13.487.818.911 ding Quy m8 Win tang nhanh lam cho co au van c6 sq they doi no ret, co the la tj/ tong nq phai tri tang cao 24 Thang Long University Library... ch,mg Viet Nam 600.000 6.000.000.000 30,00 DA Minh Vuang 50 0.000 5. 000.000.000 20,00 D6 Quang Minh 50 0.000 5. 000.000.000 20,00 Nguyen Thj Hii Yen 200.000 2.000.000.000 10,00 Nguyen Ngoc Binh 200.000 2.000.000.000 10,00 20.000.000.000 100,00 Tang cong 18 Thang Long University Library 2.1.3 Dr diem ngdnh nghi kinh doanh Cic nginh nghe kinh doanh dm tong ty Co phAn Ca Bien vi Xay dvng Viet Nam s6 5 bao Om:... cat Ong ty loi tiep 0,1C tang len 187.892. 357 .52 6 dOng Trong nam nay, luong VCSH c6 gitim di ma luong nh6 xu6ng 25. 438.372.987 clang TS, tong cria van CSH litc nay chi can chiem 13 ,54 % Quy mo win tan lam cho co cAu von co so thay dOi r8 ret, co the 11 t trong nq phiti ft* tang cao Do luong van c6 sq earn nhg, trong khi de) nq phai tra tang cao da din den sq thay dtii co cAu vein cat DN tong nam nay... 12. 456 .333.363 deg nhim giam tong chi phi cling nhu hot the raj ro cho ding ty Lqi nhu4n sau thus: Nfun 2012 sau khi tang monh so voi 2011 dot 3.312.826.490 ding, nam 2013 lqi sau thus cis cong ty 11 2 .57 8.1 15. 332 ding, giam so WA nam 2012 Theo bao cao via BO xay dong nam 2013 c6 ten 17.000 DN nganh xay (long thus 16 tren tong s6 gAn 56 .000 DN clang hoot dOng thi viec hoot dOng c6 lai trong dieu kien kinh... dung tong von nhu sau: Nam 2011, tOng vim cim ding ty li 1 45. 144 .54 3.891 &mg Trong 46, duqc chit yeu tai trq bing nq phii trit la 120.963.620. 758 dong , chiem 83,34% trong tOng von Day li dieu ding lo d61 v6i cong ty vi phai phy ththc qui nhieu vio cic chit my, the hien tinh On djnh trong tii trq thip, cong ty phii chju nhieu lip lye trong viec tri nct Viec sir dtmg vOn ctia cong ty chit yeu la dAu to