phân tích hoạt động kinh doanh

Phân tích hoạt động kinh doanh nói chung hiện nay càng trở thành nhu cầu của doanh nghiệp nhất là khi Việt Nam gia nhập WTO. Có thể nói hầu hết nhưng quyết định trong hoạt động kinh doanh, đầu tư và tài chính có hiệu quả đều xuất phát từ các phân tích khoa học và khách quan vì vậy hoạt động phân tích kinh doanh có ý nghĩa rất quan trọng. Nhiệm vụ chính của phân tích hoạt động kinh doanh là đánh giá chính xác hiệu quả kinh doanh thông qua hệ thống chỉ tiêu đã được xây dựng, đồng thời xác định các nhân tố ảnh hưởng tới quá trình và kết quả kinh hoạt động kinh doanh. Từ đó các số liệu phân tích trên sẽ đưa ra các đề xuất, giải pháp cụ thể, chi tiết phù hợp với thực tế của doanh nghiệp để có thể khai thác các tiềm năng và khắc phục yếu kém. Bên cạnh đó dựa vào kết quả phân tích còn có thể hoạch định phương án kinh doanh và dự báo kinh doanh. Nhóm chúng tôi chọn Công ty Cổ phần Bánh kẹo Biên Hòa để phân tích là vì: Công Ty Cổ Phần Bánh Kẹo Biên Hòa (Bibica) được người tiêu dùng bình chọn là doanh nghiệp nằm trong danh sách năm Công ty hàng đầu của ngành bánh kẹo Việt Nam. Bibica đã 10 năm liên tiếp đạt được danh hiệu " Hàng Việt Nam chất lượng cao " (từ 1997-2006). Công ty có một hệ thống sản phẩm rất đa dạng và phong phú gồm các chủng loại chính : Bánh quy, bánh cookies, bánh layer cake, chocolate, kẹo cứng, kẹo mềm, kẹo dẻo, snack, bột ngũ cốc dinh dưỡng, bánh trung thu, mạch nha… Ngày 17/12/2001 Bibica chính thức niêm yết cổ phiếu tại trung tâm chứng khoán thành phố Hồ Chí Minh (HOSE) với mã chứng khoán là BBC. Chúng tôi hy vọng rằng phân tích hoạt động kinh doanh của Công Ty Cổ Phần Bánh Kẹo Biên Hòa trong 3 năm 2005, 2006, 2007 sẽ phần nào giúp chúng ta thấy được những điểm mạnh, điểm yếu, sự phát triển của Bibica trong những năm qua cũng như tiềm năng của công ty.

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2))P*OR %%E>?A;/01$2)32456S27T+ EA(1+ E1EA(1+, ,E99UVA(1+ E99:E(1+L E)*):GOWX-JA(1+L YGZ$F+L YGZ[:8U+N ,5(GJO"7OX-J>?GO\Z+N EO=)A(1+Q 5(GJ)U]>+Q 5(GJ)+R ,5(GJ)<!+R 5(GJ):7?+ I5(GJU+ ,;^4(*OG_`:GO+ ,a6*/:GOJH+ ,a6*/0:GO+ ,,a6*/ b 1 b + ,a6*/:X+I E^4G!A(1+I YGZG!A:GO+I YGZG!A-JAG#C+K 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Giới thiệu khái quát: 1.Giới thiệu chung về công ty cổ phần Bánh Kẹo Biên Hòa Bibica: 1.1. Quá trình hình thành: ;/01$7)32456B.:1\F#3A: ")/MF!2456S/:/;0$MF!2456TFU: V1f="QQRW)wQQNWr*/PHGJ,wQQNwM&A AF';E1AW1\F#2)3cFU/@:;/ ;0$2)32456a'=[GO\Zn"':V1:IZ 3w:/;/j$$"#8?>?WGZ-:> BGO1q"5(/W;/:"?8Cm-HGO\Z7)3 'a(c"-'GZPP:NZ7)w:/WNZw:/ -:QIZ3w:/ 1.2. Chức năng hoạt động: xO\Z8-::F'8)i-[-.(P 7P7)3 zZq)GO1q"7)3-:)>:B) cV1q)P7HW(W/4-V(1`-`GO\ZA / 1.3. Quá trình phát triển của Công ty có những nét chính như sau: &>QQRQQ,W1\F#7)FU:V1-:"#8?$P =GZIZw:/ c="QQ1\F#7)FU:V1-'//.GO\Z7) 7E*/(>X7?V1f*JB=GZNZw:/ c="QQI$F"'1\F#GO\Z">=GZNZw :/W-'(4PA/17?7or{/"W]"A? X/4(A/PGO\Z7)3W:86Z1 H8F!>">ZFU ,         c="QQK+\F#7)3FU$F"#8?=GZ4P Zw:/M@1lU1-'/4$-.*OhW1\F#3FU) :1\F#+1\F#3<Zw:/W1\F#3"." QZw:/ c="QQL+ |M$F"'//.GO\Z3sr((>A}-' =GZZw:/ |M$F"#8?=[GO\Z1\F#3<PKZw :/ c:/RwwQQNWAF';E1Ajh*/PHGJ,wQQNM W14/(1Fm)01$B-:/@1\F#7)3-: A;/MF!2456_"?7?1VA(1:F': ;/;01$2)32456 c="QQQ+ |c:/RQwRwQQQW>?0A;/;01$2)32456 jP:W*~M((0<-:>?•A;/;01$ 2)32456 |M$F"#8?1\F#7)3"."GZ4P Zw:/ |M$F"'//.GO\Zl8-://PGO\Z/ [Wo"A?Z1"?1$779GO\Z7)3 c="RRR+ |)RwRRR;/27j-[:/7)3$4A a(c"E<V)/<V>4q%xeQRRA0< 2a%€*J |M$F"'//.GO\ZG-'GZZw:/ c="RR |),wRRW>?0Z8E=-J.(fIYX4,I YXf-JEt/BFUGm=">?F'1)1 /01$ |)LwRRW;/g4"-J0W-J.(A;/ 4GJIKYX@A?X-J8GO\ZW> 4"G<">-.:EW!)1<$-J$F-(0 "'(:")/(BF$FP7H//.7)rW/ /.GWP7HGO\Z7)8-:7)rGWP7H BB7)v-'0$FRWNYX-:$F\/[4""?          :")/"'#5:c?-'0$F8H),W,YXcC:E >FU8)="*+ 2orA2?:;EW•2c^MXc-.-(?1G) :F' c="=".FUF!4l79g~5:a(c"ZFU • &Z/<V%xeQRR0<2a%aFmZ1 2orAAF';E1A)"J;/ 1.4. Thị phần của Bibica: xO1q"A/FU4`A/P>H8F!8F' 4`8F'P"QKQL‚0A;/W f\Zq^P"O,‚‚ b -'GO1q"\Zq 1$':)GO1q"8!G]1P;/P1` F'1)8@rF')W"#8?H8F!?H a'4`="RRR>NLWKYXW/(P" OL‚H8F!7)3FUGO\Z8F' a'(J11JFU\)/[f="QQ-:FU"#8?$W ;/(BRN:11JW8B,:11J>-[X 7]G;_ W:11J>-[Mc"2?W,:1 1J>-[".8W,R:11J>-[".2]MP/W GO1q"A;/j[U4`841>"-OF'/4WH 8F!EA;/:-[".c"WP"LR‚A ;/-[".8;/4-:-[".2]BY8g W"ƒ-[P"I‚A;/24 >BH8F!>)^:1JW/jFFUGO1q"A "9P-'F!4l#)-lf-[ j-FU\-[:H ;P"Y8g'Z8A;/::1J5;E WP"LW,K‚0PP1:MXcWNWLL‚-:5:c? IWN‚0?GJ-[H8F!'A;/FU89 7:/87OF'/+ I         xJcM  Y8g 5;„ I I,L LW,K‚ MXc„  KK NWLL‚ 5:c? Q QNQK IWN‚ M:c…  KK ,WN‚ ;$m  IRN WLR‚ M] ]  N, WIN‚ S„T2X"O_:'(GO1q"A;/ rP>:EW="RRA;/:NYXWO" ,W‚G-'="RRR/4Wr[PG="RRA ;/Gk1`X-:=4,LYX!-:)//.$F "'F-:GO\xG-'-(1)8@GO1q""'9;/ 6q/">)P1H-:"#8?11J@>"`4= 8F#F84 2. Tổng quan về thị trường và một số đối thủ cạnh tranh: 2.1. Tổng quan thị trường: 5(/a(c"4`ORRRRRZ7)3"?="79* OWIwF!w="a'JFU4`F84X)8HAH 8F!7)3a(c"-:O,NRRYXv 8F'g0"'W)mG#GO\Z7)3'8OF'A/P :)m-HP*JW-'>GO1q"E:3< -:7)7E*/&>0"'7]$Dr-(V1 q.>7)3f74:=[GO\Z8F' )1<FU$=4Bf-(O(V1F! xO1q"7)3>$/4WPC="JAV1 YQRWGO1q"8F'j:>GJH1$j"Z-:(P" O84LR‚)H8F! "H8F!(/BO84,RcGO\Z7)3B4 084H8F!WxJFU)mG#GO\Z7)3†BJ 4E\)W-'GO1q":7)3B1q"ZZ1WFU4`>) H1Fm84s;)mG#:/F'EP"O,I‚R‚H1$ 7)3OF' K         2.2. Một số đối thủ cạnh tranh: 2.2.1. Đối thủ cạnh tranh trong nước: ;/z/[-:;P2P[q"MSMT+>8 -';/-.)GO1q"7)8r8>)^1Ec"a'(J 11JX",R>hWGO1q"AMFU11J84]1H 8F!a(c"W‡7(>:1J5;M8Zn8gP) >?P1H-'.7(1)1F*O)W/P"jWY(P Z)>h-:‡7(:PV1(J)7r8/>: 1J5;WH8F!EA;/MtP:\/ [(J)2r8/>5:c?)Q="RRW:")/GO\Z> 5Fˆ4AM7]$-:GO\ZW1`-`H8F!". 2]-:2]82?W/4W)7)GO1q"A/M#"< 879P)G-')GO1q"A)/)84H 8F!W5(/WMP"OR‚H8F!7)38F' ;/2)35O5:GO\Z)GO1q"#O="B"rGW 7)*/W3<W3"."-:3sFBP">A/P#)GO 1q"3xO1q"A5O5:1`-`H8F!79-'"<) 879Z1a'mRR>hW5O5:jPV1FU"?(J 11J#,^:8OF'WV18A/P#)-[". 2]-:".8;A8FmA5O5::>BGO1q"‡7(: CGO1q""Fm-H‡8FA*O".2]F3 W"VvX!7OO"0HZFUGO1q"(:Wa. PFUP1HA;/P"OKWI‚H8F!7)38 F' ;/2)35O;+tFm[F5O5:WH8F!EA 5O;:)^1E2]WGO1q"1`-`H8F!79-' )7)879-:Z1W5O;P"O,‚H8F!7) 3W ;/MF!Ocj+7]$"-:H8F!7)3f=" 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Mm-HE+acM ,wwRRI ,wwRRK ,wwRRL Tài sản :GO]> RRN,RNKLR IK,RKINQL LQRLQK,QRR %.-:)OFmFm . INQLLQ IKQI,Q ,RLQI, %%;)OM:E]>  ,IRRRRRRRRR RIIRRRRRR %%%;)O1O LNQKIRKQ ,,KKKI,RR ,R,NIK %a5:X KRQR K,NKKNKI NKNIRLNLQ 5:X KLQII,RK, KILNRNIN NKNIRLNLQ [16O")5 S,,I,KI,T S,,I,KI,T R a:GO]>) ,KRIQN,R LNRIN, ,,,QKRL 2:GO:> LLNLN NKKLRRQQN RRK,,K,,L %:GOJH KIN,QQNQ,L KKKNKRK, QIILRN, :GOJHC9 K,QRIIN ININ,LRRR NNKKIKN,N :GOJH-9 I,NQ,LQK RQNQNQLN Q,LKR ,;1E\/[m7O# ,NLI,KRRR QLQII,QR KKIRLLQI %%;)O$F:E: > ,LQNRIRRR QLI,Q,NN ,QRNNQKKQ M$F-:/    M$F-:/4PW4     ,M$F:>) ,LQNRIRRR R,Q,NN ,QRNNQKKQ [16O")M:>  SIKKRRIRRRT  %a:GO:>) NKQ,,N NQQ,QLN IQ,INII 0?:GO LNKIKKNQN QLKKRI ,LQLRQR,L Nguồn vốn cU1O8O NKNNKLQ,NR IQKLLINI LIKNKR %cU]> N,NK,NLQ IK,NNNR,R RRKKIK %%cU:> ,KRRLI, ,LNNLI, ,ILR,QLR 2cX-JAG#C QLKN,IKN N,,INNQ,Q RLILNKKL %aJAG#C QRNIQR,I NQ,RR RIQKK, aJ$FAAG#C IKRRRRRRRRR NQQRRRRRRRR RLLRLNRRRR ‡F-J01$ L,NN,,,I LRINN,,,I LRKIN,,I ,‹$F1)8@ II,QNRQLK II,QNRQLK LIN,NN ‹[16:E R,,N R,,N RKQ,,N I‹)?a;x5    K UVF11J ILKK IKN,RRR NRRKRK %%cX1E-:*‹) INRI,N, NKILI,N, K,KQI,N, 0?X-J LNKIKNNQN QLKKRI ,LQLRQR,L Q         Báo cáo kết quả kinh doanh Mm-HE+acM ;^4 c="RRI c="RRK c="RRL 7):-: Z1a NLRQNL,KQI ,,RKIRKL IKNIRII, ;)OO"8f LQK,RKN L,RIRRNQ NLKLRL ,    7)  :  -: Z1a NI,K,L ,,,RKIRRL N I,QLIQNQK &a52 KQKRI,QI, IQRNNNIL K ,,IKKII I UV?1 KQRKKNQL NKLKQR N,,,L Kf>?: E QN,RL QR,LLN NQNQQQ L;1E:E ,IL,KQ ,,,IRKK ,LLQIRII 8B+1Ej-/ ,RQILKQ LN,LKR ,QLL N;1E7): ,INIIKRNL I,RLQKQRR LIRI,RK Q;1E*Oh (1 ,IKQILILL KRQRNQK RKRNLKRL R  c  f  >  ?  IQRLRRI LRQKKINN ,,LR,L V1) IKRLLRN KRKLQQ QKI,, ;1E) ,QR,KQR I,NR,L KIQ,RKN , UV) LR,NRK KKII IK,I,,QRI 0UV8F' P KRQRKK I,,LNLR ,R,,QKIKL IPV1c ,LLQNI,L KQKNKN QR,NL,LQI K UVGP ,NKNQ QNI,IL QQIN, L j  m 7O 84  0 1P QNQ IQ, I R .   II. Phân tích hoạt động kinh doanh của Công ty cổ phần Bánh Kẹo Biên Hòa (Bibica): 1. Phân tích doanh thu của doanh nghiệp: ;^4.   2. Phân tích chi phí của doanh nghiệp: Chỉ tiêu Biến động 06/05 Biến động 07/06 ST TL TT Tsf ST TL TT Tsf Doanh thu 55,968,406,651